id	sid	tid	token	lemma	pos
easat-5862	1	1	edelweiss	edelweiss	PROPN
easat-5862	1	2	applied	apply	VERB
easat-5862	1	3	science	science	NOUN
easat-5862	1	4	and	and	CCONJ
easat-5862	1	5	technology	technology	NOUN
easat-5862	1	6	issn	issn	PROPN
easat-5862	1	7	:	:	PUNCT
easat-5862	1	8	2576	2576	NUM
easat-5862	1	9	-	-	SYM
easat-5862	1	10	8484	8484	NUM
easat-5862	1	11	vol	vol	NOUN
easat-5862	1	12	.	.	PROPN
easat-5862	2	1	9	9	NUM
easat-5862	2	2	,	,	PUNCT
easat-5862	2	3	no	no	INTJ
easat-5862	2	4	.	.	NOUN
easat-5862	2	5	3	3	NUM
easat-5862	2	6	,	,	PUNCT
easat-5862	2	7	2731	2731	NUM
easat-5862	2	8	-	-	SYM
easat-5862	2	9	2739	2739	NUM
easat-5862	2	10	2025	2025	NUM
easat-5862	2	11	publisher	publisher	NOUN
easat-5862	2	12	:	:	PUNCT
easat-5862	2	13	learning	learn	VERB
easat-5862	2	14	gate	gate	NOUN
easat-5862	2	15	doi	doi	PROPN
easat-5862	2	16	:	:	PUNCT
easat-5862	2	17	10.55214/25768484.v9i3.5862	10.55214/25768484.v9i3.5862	NUM
easat-5862	2	18	©	©	ADP
easat-5862	2	19	2025	2025	NUM
easat-5862	2	20	by	by	ADP
easat-5862	2	21	the	the	DET
easat-5862	2	22	authors	author	NOUN
easat-5862	2	23	;	;	PUNCT
easat-5862	2	24	licensee	licensee	PROPN
easat-5862	2	25	learning	learning	NOUN
easat-5862	2	26	gate	gate	NOUN
easat-5862	3	1	©	©	PROPN
easat-5862	3	2	2025	2025	NUM
easat-5862	3	3	by	by	ADP
easat-5862	3	4	the	the	DET
easat-5862	3	5	authors	author	NOUN
easat-5862	3	6	;	;	PUNCT
easat-5862	3	7	licensee	licensee	PROPN
easat-5862	3	8	learning	learning	NOUN
easat-5862	3	9	gate	gate	NOUN
easat-5862	3	10	history	history	NOUN
easat-5862	3	11	:	:	PUNCT
easat-5862	3	12	received	receive	VERB
easat-5862	3	13	:	:	PUNCT
easat-5862	3	14	10	10	NUM
easat-5862	3	15	january	january	PROPN
easat-5862	3	16	2025	2025	NUM
easat-5862	3	17	;	;	PUNCT
easat-5862	3	18	revised	revise	VERB
easat-5862	3	19	:	:	PUNCT
easat-5862	3	20	13	13	NUM
easat-5862	3	21	march	march	NOUN
easat-5862	3	22	2025	2025	NUM
easat-5862	3	23	;	;	PUNCT
easat-5862	3	24	accepted	accept	VERB
easat-5862	3	25	:	:	PUNCT
easat-5862	3	26	18	18	NUM
easat-5862	3	27	march	march	NOUN
easat-5862	3	28	2025	2025	NUM
easat-5862	3	29	;	;	PUNCT
easat-5862	3	30	published	publish	VERB
easat-5862	3	31	:	:	PUNCT
easat-5862	3	32	29	29	NUM
easat-5862	3	33	march	march	NOUN
easat-5862	3	34	2025	2025	NUM
easat-5862	3	35	*	*	PUNCT
easat-5862	3	36	correspondence	correspondence	NOUN
easat-5862	3	37	:	:	PUNCT
easat-5862	4	1	thuvtm@.neu.edu.vn	thuvtm@.neu.edu.vn	PROPN
easat-5862	4	2	,	,	PUNCT
easat-5862	4	3	vuminhthu.neu@gmail.com	vuminhthu.neu@gmail.com	PUNCT
easat-5862	5	1	conservatism	conservatism	NOUN
easat-5862	5	2	and	and	CCONJ
easat-5862	5	3	stock	stock	NOUN
easat-5862	5	4	crash	crash	NOUN
easat-5862	5	5	risk	risk	NOUN
easat-5862	5	6	:	:	PUNCT
easat-5862	5	7	an	an	DET
easat-5862	5	8	investigation	investigation	NOUN
easat-5862	5	9	in	in	ADP
easat-5862	5	10	a	a	DET
easat-5862	5	11	frontier	frontier	NOUN
easat-5862	5	12	market	market	NOUN
easat-5862	5	13	thi	thi	ADP
easat-5862	5	14	ngoc	ngoc	PROPN
easat-5862	5	15	phuong	phuong	PROPN
easat-5862	5	16	le1	le1	PROPN
easat-5862	5	17	,	,	PUNCT
easat-5862	5	18	thu	thu	PROPN
easat-5862	5	19	vu	vu	PROPN
easat-5862	5	20	thi	thi	PROPN
easat-5862	5	21	minh2	minh2	PROPN
easat-5862	5	22	*	*	PROPN
easat-5862	5	23	,	,	PUNCT
easat-5862	5	24	ha	ha	INTJ
easat-5862	5	25	thi	thi	VERB
easat-5862	5	26	thu	thu	PROPN
easat-5862	5	27	hoang3	hoang3	PROPN
easat-5862	5	28	,	,	PUNCT
easat-5862	5	29	dinh	dinh	NOUN
easat-5862	6	1	thuy	thuy	NOUN
easat-5862	6	2	dung4	dung4	X
easat-5862	6	3	1posts	1posts	NUM
easat-5862	6	4	and	and	CCONJ
easat-5862	6	5	telecommunications	telecommunication	NOUN
easat-5862	6	6	institute	institute	PROPN
easat-5862	6	7	of	of	ADP
easat-5862	6	8	technology	technology	PROPN
easat-5862	6	9	,	,	PUNCT
easat-5862	6	10	vietnam	vietnam	PROPN
easat-5862	6	11	;	;	PUNCT
easat-5862	6	12	phuongltn@ptit.edu.vn	phuongltn@ptit.edu.vn	X
easat-5862	6	13	(	(	PUNCT
easat-5862	6	14	t.n.p.l	t.n.p.l	PROPN
easat-5862	6	15	)	)	PUNCT
easat-5862	6	16	.	.	PUNCT
easat-5862	7	1	2school	2school	NUM
easat-5862	7	2	of	of	ADP
easat-5862	7	3	accounting	accounting	NOUN
easat-5862	7	4	and	and	CCONJ
easat-5862	7	5	auditing	auditing	NOUN
easat-5862	7	6	,	,	PUNCT
easat-5862	7	7	national	national	ADJ
easat-5862	7	8	economics	economics	PROPN
easat-5862	7	9	university	university	PROPN
easat-5862	7	10	,	,	PUNCT
easat-5862	7	11	vietnam	vietnam	PROPN
easat-5862	7	12	;	;	PUNCT
easat-5862	7	13	thuvtm@neu.edu.vn	thuvtm@neu.edu.vn	NOUN
easat-5862	7	14	;	;	PUNCT
easat-5862	7	15	vuminhthu.neu@gmail.com	vuminhthu.neu@gmail.com	X
easat-5862	7	16	(	(	PUNCT
easat-5862	7	17	v.t.m.t	v.t.m.t	PROPN
easat-5862	7	18	)	)	PUNCT
easat-5862	7	19	.	.	PUNCT
easat-5862	8	1	3,4faculty	3,4faculty	NUM
easat-5862	8	2	of	of	ADP
easat-5862	8	3	investment	investment	NOUN
easat-5862	8	4	,	,	PUNCT
easat-5862	8	5	national	national	ADJ
easat-5862	8	6	economics	economics	PROPN
easat-5862	8	7	university	university	PROPN
easat-5862	8	8	,	,	PUNCT
easat-5862	8	9	hanoi	hanoi	PROPN
easat-5862	8	10	,	,	PUNCT
easat-5862	8	11	vietnam	vietnam	PROPN
easat-5862	8	12	;	;	PUNCT
easat-5862	8	13	hoangthuha@neu.edu.vn	hoangthuha@neu.edu.vn	NOUN
easat-5862	8	14	(	(	PUNCT
easat-5862	8	15	h.t.t.h	h.t.t.h	NOUN
easat-5862	8	16	)	)	PUNCT
easat-5862	8	17	dungdt@neu.edu.vn	dungdt@neu.edu.vn	NOUN
easat-5862	8	18	(	(	PUNCT
easat-5862	8	19	d.t.d	d.t.d	ADJ
easat-5862	8	20	)	)	PUNCT
easat-5862	8	21	.	.	PUNCT
easat-5862	9	1	abstract	abstract	ADJ
easat-5862	9	2	:	:	PUNCT
easat-5862	9	3	this	this	DET
easat-5862	9	4	study	study	NOUN
easat-5862	9	5	investigates	investigate	VERB
easat-5862	9	6	the	the	DET
easat-5862	9	7	influence	influence	NOUN
easat-5862	9	8	of	of	ADP
easat-5862	9	9	accounting	account	VERB
easat-5862	9	10	conservatism	conservatism	NOUN
easat-5862	9	11	on	on	ADP
easat-5862	9	12	stock	stock	NOUN
easat-5862	9	13	price	price	NOUN
easat-5862	9	14	crash	crash	NOUN
easat-5862	9	15	risk	risk	NOUN
easat-5862	9	16	.	.	PUNCT
easat-5862	10	1	our	our	PRON
easat-5862	10	2	research	research	NOUN
easat-5862	10	3	data	datum	NOUN
easat-5862	10	4	is	be	AUX
easat-5862	10	5	collected	collect	VERB
easat-5862	10	6	from	from	ADP
easat-5862	10	7	328	328	NUM
easat-5862	10	8	non	non	ADJ
easat-5862	10	9	-	-	ADJ
easat-5862	10	10	financial	financial	ADJ
easat-5862	10	11	listed	list	VERB
easat-5862	10	12	companies	company	NOUN
easat-5862	10	13	on	on	ADP
easat-5862	10	14	the	the	DET
easat-5862	10	15	ho	ho	PROPN
easat-5862	10	16	chi	chi	PROPN
easat-5862	10	17	minh	minh	PROPN
easat-5862	10	18	city	city	PROPN
easat-5862	10	19	stock	stock	PROPN
easat-5862	10	20	exchange	exchange	PROPN
easat-5862	10	21	(	(	PUNCT
easat-5862	10	22	hose	hose	PROPN
easat-5862	10	23	)	)	PUNCT
easat-5862	10	24	in	in	ADP
easat-5862	10	25	vietnam	vietnam	PROPN
easat-5862	10	26	over	over	ADP
easat-5862	10	27	a	a	DET
easat-5862	10	28	5	5	NUM
easat-5862	10	29	-	-	PUNCT
easat-5862	10	30	year	year	NOUN
easat-5862	10	31	period	period	NOUN
easat-5862	10	32	(	(	PUNCT
easat-5862	10	33	2019	2019	NUM
easat-5862	10	34	to	to	ADP
easat-5862	10	35	2023	2023	NUM
easat-5862	10	36	)	)	PUNCT
easat-5862	10	37	.	.	PUNCT
easat-5862	11	1	we	we	PRON
easat-5862	11	2	employ	employ	VERB
easat-5862	11	3	various	various	ADJ
easat-5862	11	4	statistical	statistical	ADJ
easat-5862	11	5	econometric	econometric	ADJ
easat-5862	11	6	models	model	NOUN
easat-5862	11	7	to	to	PART
easat-5862	11	8	test	test	VERB
easat-5862	11	9	our	our	PRON
easat-5862	11	10	research	research	NOUN
easat-5862	11	11	hypothesis	hypothesis	NOUN
easat-5862	11	12	and	and	CCONJ
easat-5862	11	13	enhance	enhance	VERB
easat-5862	11	14	the	the	DET
easat-5862	11	15	accuracy	accuracy	NOUN
easat-5862	11	16	of	of	ADP
easat-5862	11	17	regression	regression	NOUN
easat-5862	11	18	results	result	NOUN
easat-5862	11	19	.	.	PUNCT
easat-5862	12	1	our	our	PRON
easat-5862	12	2	findings	finding	NOUN
easat-5862	12	3	reveal	reveal	VERB
easat-5862	12	4	a	a	DET
easat-5862	12	5	negative	negative	ADJ
easat-5862	12	6	impact	impact	NOUN
easat-5862	12	7	of	of	ADP
easat-5862	12	8	accounting	account	VERB
easat-5862	12	9	conservatism	conservatism	NOUN
easat-5862	12	10	on	on	ADP
easat-5862	12	11	stock	stock	NOUN
easat-5862	12	12	price	price	NOUN
easat-5862	12	13	crash	crash	NOUN
easat-5862	12	14	risk	risk	NOUN
easat-5862	12	15	.	.	PUNCT
easat-5862	13	1	empirical	empirical	ADJ
easat-5862	13	2	evidence	evidence	NOUN
easat-5862	13	3	shows	show	VERB
easat-5862	13	4	that	that	SCONJ
easat-5862	13	5	higher	high	ADJ
easat-5862	13	6	accounting	accounting	NOUN
easat-5862	13	7	conservatism	conservatism	NOUN
easat-5862	13	8	lowers	lower	VERB
easat-5862	13	9	stock	stock	NOUN
easat-5862	13	10	crash	crash	NOUN
easat-5862	13	11	risk	risk	NOUN
easat-5862	13	12	by	by	ADP
easat-5862	13	13	promoting	promote	VERB
easat-5862	13	14	timely	timely	ADJ
easat-5862	13	15	loss	loss	NOUN
easat-5862	13	16	recognition	recognition	NOUN
easat-5862	13	17	and	and	CCONJ
easat-5862	13	18	reducing	reduce	VERB
easat-5862	13	19	earnings	earning	NOUN
easat-5862	13	20	manipulation	manipulation	NOUN
easat-5862	13	21	.	.	PUNCT
easat-5862	14	1	additionally	additionally	ADV
easat-5862	14	2	,	,	PUNCT
easat-5862	14	3	increased	increase	VERB
easat-5862	14	4	profitability	profitability	NOUN
easat-5862	14	5	further	far	ADV
easat-5862	14	6	diminishes	diminish	VERB
easat-5862	14	7	crash	crash	NOUN
easat-5862	14	8	risk	risk	NOUN
easat-5862	14	9	,	,	PUNCT
easat-5862	14	10	and	and	CCONJ
easat-5862	14	11	its	its	PRON
easat-5862	14	12	effect	effect	NOUN
easat-5862	14	13	is	be	AUX
easat-5862	14	14	even	even	ADV
easat-5862	14	15	stronger	strong	ADJ
easat-5862	14	16	when	when	SCONJ
easat-5862	14	17	combined	combine	VERB
easat-5862	14	18	with	with	ADP
easat-5862	14	19	conservative	conservative	ADJ
easat-5862	14	20	accounting	accounting	NOUN
easat-5862	14	21	,	,	PUNCT
easat-5862	14	22	thereby	thereby	ADV
easat-5862	14	23	stabilizing	stabilize	VERB
easat-5862	14	24	outcomes	outcome	NOUN
easat-5862	14	25	and	and	CCONJ
easat-5862	14	26	boosting	boost	VERB
easat-5862	14	27	investor	investor	NOUN
easat-5862	14	28	confidence	confidence	NOUN
easat-5862	14	29	.	.	PUNCT
easat-5862	15	1	this	this	DET
easat-5862	15	2	study	study	NOUN
easat-5862	15	3	provides	provide	VERB
easat-5862	15	4	practical	practical	ADJ
easat-5862	15	5	insights	insight	NOUN
easat-5862	15	6	into	into	ADP
easat-5862	15	7	the	the	DET
easat-5862	15	8	advantages	advantage	NOUN
easat-5862	15	9	of	of	ADP
easat-5862	15	10	applying	apply	VERB
easat-5862	15	11	prudence	prudence	NOUN
easat-5862	15	12	in	in	ADP
easat-5862	15	13	accounting	account	VERB
easat-5862	15	14	for	for	ADP
easat-5862	15	15	businesses	business	NOUN
easat-5862	15	16	.	.	PUNCT
easat-5862	16	1	the	the	DET
easat-5862	16	2	findings	finding	NOUN
easat-5862	16	3	can	can	AUX
easat-5862	16	4	assist	assist	VERB
easat-5862	16	5	listed	listed	ADJ
easat-5862	16	6	companies	company	NOUN
easat-5862	16	7	in	in	ADP
easat-5862	16	8	formulating	formulate	VERB
easat-5862	16	9	effective	effective	ADJ
easat-5862	16	10	accounting	accounting	NOUN
easat-5862	16	11	strategies	strategy	NOUN
easat-5862	16	12	to	to	PART
easat-5862	16	13	safeguard	safeguard	VERB
easat-5862	16	14	their	their	PRON
easat-5862	16	15	stock	stock	NOUN
easat-5862	16	16	value	value	NOUN
easat-5862	16	17	.	.	PUNCT
easat-5862	17	1	additionally	additionally	ADV
easat-5862	17	2	,	,	PUNCT
easat-5862	17	3	they	they	PRON
easat-5862	17	4	offer	offer	VERB
easat-5862	17	5	valuable	valuable	ADJ
easat-5862	17	6	guidance	guidance	NOUN
easat-5862	17	7	for	for	ADP
easat-5862	17	8	policymakers	policymaker	NOUN
easat-5862	17	9	in	in	ADP
easat-5862	17	10	enhancing	enhance	VERB
easat-5862	17	11	vietnam	vietnam	PROPN
easat-5862	17	12	’s	’s	PART
easat-5862	17	13	accounting	accounting	NOUN
easat-5862	17	14	regulations	regulation	NOUN
easat-5862	17	15	and	and	CCONJ
easat-5862	17	16	financial	financial	ADJ
easat-5862	17	17	reporting	reporting	NOUN
easat-5862	17	18	standards	standard	NOUN
easat-5862	17	19	.	.	PUNCT
easat-5862	18	1	keywords	keyword	NOUN
easat-5862	18	2	:	:	PUNCT
easat-5862	18	3	accounting	account	VERB
easat-5862	18	4	conservatism	conservatism	NOUN
easat-5862	18	5	,	,	PUNCT
easat-5862	18	6	firm	firm	ADJ
easat-5862	18	7	profitability	profitability	NOUN
easat-5862	18	8	,	,	PUNCT
easat-5862	18	9	foreign	foreign	ADJ
easat-5862	18	10	ownership	ownership	NOUN
easat-5862	18	11	,	,	PUNCT
easat-5862	18	12	manageriabl	manageriabl	ADJ
easat-5862	18	13	ownership	ownership	NOUN
easat-5862	18	14	,	,	PUNCT
easat-5862	18	15	stock	stock	NOUN
easat-5862	18	16	price	price	NOUN
easat-5862	18	17	crash	crash	NOUN
easat-5862	18	18	risk	risk	NOUN
easat-5862	18	19	.	.	PUNCT
easat-5862	19	1	1	1	X
easat-5862	19	2	.	.	X
easat-5862	19	3	introduction	introduction	NOUN
easat-5862	19	4	financial	financial	ADJ
easat-5862	19	5	statements	statement	NOUN
easat-5862	19	6	are	be	AUX
easat-5862	19	7	classed	class	VERB
easat-5862	19	8	as	as	ADP
easat-5862	19	9	an	an	DET
easat-5862	19	10	important	important	ADJ
easat-5862	19	11	product	product	NOUN
easat-5862	19	12	of	of	ADP
easat-5862	19	13	financial	financial	ADJ
easat-5862	19	14	accounting	accounting	NOUN
easat-5862	19	15	,	,	PUNCT
easat-5862	19	16	which	which	PRON
easat-5862	19	17	provide	provide	VERB
easat-5862	19	18	essential	essential	ADJ
easat-5862	19	19	information	information	NOUN
easat-5862	19	20	for	for	ADP
easat-5862	19	21	managers	manager	NOUN
easat-5862	19	22	and	and	CCONJ
easat-5862	19	23	various	various	ADJ
easat-5862	19	24	stakeholders	stakeholder	NOUN
easat-5862	19	25	,	,	PUNCT
easat-5862	19	26	including	include	VERB
easat-5862	19	27	external	external	ADJ
easat-5862	19	28	parties	party	NOUN
easat-5862	19	29	such	such	ADJ
easat-5862	19	30	as	as	ADP
easat-5862	19	31	investors	investor	NOUN
easat-5862	19	32	,	,	PUNCT
easat-5862	19	33	creditors	creditor	NOUN
easat-5862	19	34	,	,	PUNCT
easat-5862	19	35	banks	bank	NOUN
easat-5862	19	36	,	,	PUNCT
easat-5862	19	37	employees	employee	NOUN
easat-5862	19	38	,	,	PUNCT
easat-5862	19	39	and	and	CCONJ
easat-5862	19	40	regulatory	regulatory	ADJ
easat-5862	19	41	authorities	authority	NOUN
easat-5862	19	42	.	.	PUNCT
easat-5862	20	1	this	this	PRON
easat-5862	20	2	will	will	AUX
easat-5862	20	3	ensure	ensure	VERB
easat-5862	20	4	the	the	DET
easat-5862	20	5	reliability	reliability	NOUN
easat-5862	20	6	of	of	ADP
easat-5862	20	7	financial	financial	ADJ
easat-5862	20	8	statements	statement	NOUN
easat-5862	20	9	is	be	AUX
easat-5862	20	10	one	one	NUM
easat-5862	20	11	of	of	ADP
easat-5862	20	12	the	the	DET
easat-5862	20	13	top	top	ADJ
easat-5862	20	14	priorities	priority	NOUN
easat-5862	20	15	.	.	PUNCT
easat-5862	21	1	all	all	DET
easat-5862	21	2	accountants	accountant	NOUN
easat-5862	21	3	need	need	VERB
easat-5862	21	4	to	to	PART
easat-5862	21	5	follow	follow	VERB
easat-5862	21	6	these	these	DET
easat-5862	21	7	set	set	ADJ
easat-5862	21	8	regulation	regulation	NOUN
easat-5862	21	9	,	,	PUNCT
easat-5862	21	10	principles	principle	NOUN
easat-5862	21	11	and	and	CCONJ
easat-5862	21	12	guidelines	guideline	NOUN
easat-5862	21	13	to	to	PART
easat-5862	21	14	keep	keep	VERB
easat-5862	21	15	a	a	DET
easat-5862	21	16	high	high	ADJ
easat-5862	21	17	reliability	reliability	NOUN
easat-5862	21	18	when	when	SCONJ
easat-5862	21	19	preparing	prepare	VERB
easat-5862	21	20	financial	financial	ADJ
easat-5862	21	21	reports	report	NOUN
easat-5862	21	22	.	.	PUNCT
easat-5862	22	1	prudence	prudence	NOUN
easat-5862	22	2	is	be	AUX
easat-5862	22	3	a	a	DET
easat-5862	22	4	key	key	ADJ
easat-5862	22	5	accounting	accounting	NOUN
easat-5862	22	6	principle	principle	NOUN
easat-5862	22	7	that	that	PRON
easat-5862	22	8	helps	help	VERB
easat-5862	22	9	make	make	VERB
easat-5862	22	10	financial	financial	ADJ
easat-5862	22	11	information	information	NOUN
easat-5862	22	12	more	more	ADV
easat-5862	22	13	accurate	accurate	ADJ
easat-5862	22	14	and	and	CCONJ
easat-5862	22	15	reliable	reliable	ADJ
easat-5862	22	16	.	.	PUNCT
easat-5862	23	1	the	the	DET
easat-5862	23	2	international	international	ADJ
easat-5862	23	3	accounting	accounting	NOUN
easat-5862	23	4	standards	standard	NOUN
easat-5862	23	5	board	board	NOUN
easat-5862	23	6	(	(	PUNCT
easat-5862	23	7	iasb	iasb	NOUN
easat-5862	23	8	)	)	PUNCT
easat-5862	23	9	states	state	VERB
easat-5862	23	10	that	that	SCONJ
easat-5862	23	11	many	many	ADJ
easat-5862	23	12	countries	country	NOUN
easat-5862	23	13	,	,	PUNCT
easat-5862	23	14	both	both	PRON
easat-5862	23	15	developed	develop	VERB
easat-5862	23	16	and	and	CCONJ
easat-5862	23	17	developing	develop	VERB
easat-5862	23	18	,	,	PUNCT
easat-5862	23	19	use	use	VERB
easat-5862	23	20	this	this	DET
easat-5862	23	21	principle	principle	NOUN
easat-5862	23	22	.	.	PUNCT
easat-5862	24	1	prudence	prudence	NOUN
easat-5862	24	2	means	mean	VERB
easat-5862	24	3	businesses	business	NOUN
easat-5862	24	4	are	be	AUX
easat-5862	24	5	required	require	VERB
easat-5862	24	6	to	to	PART
easat-5862	24	7	record	record	NOUN
easat-5862	24	8	expenses	expense	NOUN
easat-5862	24	9	,	,	PUNCT
easat-5862	24	10	income	income	NOUN
easat-5862	24	11	,	,	PUNCT
easat-5862	24	12	assets	asset	NOUN
easat-5862	24	13	,	,	PUNCT
easat-5862	24	14	and	and	CCONJ
easat-5862	24	15	provisions	provision	NOUN
easat-5862	24	16	honestly	honestly	ADV
easat-5862	24	17	to	to	PART
easat-5862	24	18	give	give	VERB
easat-5862	24	19	a	a	DET
easat-5862	24	20	more	more	ADV
easat-5862	24	21	reliable	reliable	ADJ
easat-5862	24	22	picture	picture	NOUN
easat-5862	24	23	of	of	ADP
easat-5862	24	24	their	their	PRON
easat-5862	24	25	finances	finance	NOUN
easat-5862	24	26	.	.	PUNCT
easat-5862	25	1	it	it	PRON
easat-5862	25	2	can	can	AUX
easat-5862	25	3	be	be	AUX
easat-5862	25	4	applied	apply	VERB
easat-5862	25	5	because	because	SCONJ
easat-5862	25	6	of	of	ADP
easat-5862	25	7	either	either	CCONJ
easat-5862	25	8	legal	legal	ADJ
easat-5862	25	9	requirements	requirement	NOUN
easat-5862	25	10	or	or	CCONJ
easat-5862	25	11	management	management	NOUN
easat-5862	25	12	decisions	decision	NOUN
easat-5862	25	13	.	.	PUNCT
easat-5862	26	1	the	the	DET
easat-5862	26	2	prudence	prudence	NOUN
easat-5862	26	3	principle	principle	NOUN
easat-5862	26	4	improves	improve	VERB
easat-5862	26	5	the	the	DET
easat-5862	26	6	reliability	reliability	NOUN
easat-5862	26	7	of	of	ADP
easat-5862	26	8	financial	financial	ADJ
easat-5862	26	9	information	information	NOUN
easat-5862	26	10	for	for	ADP
easat-5862	26	11	stakeholders	stakeholder	NOUN
easat-5862	26	12	and	and	CCONJ
easat-5862	26	13	helps	help	VERB
easat-5862	26	14	businesses	business	NOUN
easat-5862	26	15	manage	manage	VERB
easat-5862	26	16	financial	financial	ADJ
easat-5862	26	17	risks	risk	NOUN
easat-5862	26	18	better	well	ADV
easat-5862	26	19	.	.	PUNCT
easat-5862	27	1	a	a	DET
easat-5862	27	2	numerous	numerous	ADJ
easat-5862	27	3	amount	amount	NOUN
easat-5862	27	4	of	of	ADP
easat-5862	27	5	international	international	ADJ
easat-5862	27	6	studies	study	NOUN
easat-5862	27	7	has	have	AUX
easat-5862	27	8	examined	examine	VERB
easat-5862	27	9	how	how	SCONJ
easat-5862	27	10	prudence	prudence	NOUN
easat-5862	27	11	can	can	AUX
easat-5862	27	12	affect	affect	VERB
easat-5862	27	13	business	business	NOUN
easat-5862	27	14	performance	performance	NOUN
easat-5862	27	15	.	.	PUNCT
easat-5862	28	1	for	for	ADP
easat-5862	28	2	example	example	NOUN
easat-5862	28	3	,	,	PUNCT
easat-5862	28	4	aminu	aminu	PROPN
easat-5862	28	5	and	and	CCONJ
easat-5862	28	6	hassan	hassan	PROPN
easat-5862	29	1	[	[	X
easat-5862	29	2	1	1	NUM
easat-5862	29	3	]	]	PUNCT
easat-5862	29	4	;	;	PUNCT
easat-5862	29	5	ahmed	ahmed	PROPN
easat-5862	29	6	and	and	CCONJ
easat-5862	29	7	duellman	duellman	NOUN
easat-5862	29	8	[	[	X
easat-5862	29	9	2	2	NUM
easat-5862	29	10	]	]	PUNCT
easat-5862	29	11	and	and	CCONJ
easat-5862	29	12	sana'a	sana'a	X
easat-5862	29	13	[	[	X
easat-5862	29	14	3	3	NUM
easat-5862	29	15	]	]	PUNCT
easat-5862	29	16	has	have	AUX
easat-5862	29	17	found	find	VERB
easat-5862	29	18	that	that	SCONJ
easat-5862	29	19	using	use	VERB
easat-5862	29	20	prudence	prudence	NOUN
easat-5862	29	21	,	,	PUNCT
easat-5862	29	22	it	it	PRON
easat-5862	29	23	is	be	AUX
easat-5862	29	24	possible	possible	ADJ
easat-5862	29	25	to	to	PART
easat-5862	29	26	increase	increase	VERB
easat-5862	29	27	business	business	NOUN
easat-5862	29	28	efficiency	efficiency	NOUN
easat-5862	29	29	.	.	PUNCT
easat-5862	30	1	other	other	ADJ
easat-5862	30	2	research	research	NOUN
easat-5862	30	3	shows	show	VERB
easat-5862	30	4	that	that	SCONJ
easat-5862	30	5	companies	company	NOUN
easat-5862	30	6	using	use	VERB
easat-5862	30	7	prudence	prudence	NOUN
easat-5862	30	8	may	may	AUX
easat-5862	30	9	have	have	VERB
easat-5862	30	10	a	a	DET
easat-5862	30	11	lower	low	ADJ
easat-5862	30	12	risk	risk	NOUN
easat-5862	30	13	of	of	ADP
easat-5862	30	14	stock	stock	NOUN
easat-5862	30	15	price	price	NOUN
easat-5862	30	16	declines	decline	NOUN
easat-5862	30	17	.	.	PUNCT
easat-5862	31	1	research	research	NOUN
easat-5862	31	2	in	in	ADP
easat-5862	31	3	vietnam	vietnam	PROPN
easat-5862	31	4	on	on	ADP
easat-5862	31	5	prudence	prudence	NOUN
easat-5862	31	6	in	in	ADP
easat-5862	31	7	accounting	accounting	NOUN
easat-5862	31	8	is	be	AUX
easat-5862	31	9	still	still	ADV
easat-5862	31	10	new	new	ADJ
easat-5862	31	11	so	so	ADV
easat-5862	31	12	therefore	therefore	ADV
easat-5862	31	13	limited	limit	VERB
easat-5862	31	14	.	.	PUNCT
easat-5862	32	1	with	with	ADP
easat-5862	32	2	the	the	DET
easat-5862	32	3	majority	majority	NOUN
easat-5862	32	4	of	of	ADP
easat-5862	32	5	studies	study	NOUN
easat-5862	32	6	focusing	focus	VERB
easat-5862	32	7	on	on	ADP
easat-5862	32	8	how	how	SCONJ
easat-5862	32	9	businesses	business	NOUN
easat-5862	32	10	implement	implement	VERB
easat-5862	32	11	and	and	CCONJ
easat-5862	32	12	measure	measure	VERB
easat-5862	32	13	prudence	prudence	NOUN
easat-5862	32	14	.	.	PUNCT
easat-5862	33	1	for	for	ADP
easat-5862	33	2	example	example	NOUN
easat-5862	33	3	,	,	PUNCT
easat-5862	33	4	le	le	X
easat-5862	33	5	,	,	PUNCT
easat-5862	33	6	et	et	PROPN
easat-5862	33	7	al	al	PROPN
easat-5862	33	8	.	.	PUNCT
easat-5862	34	1	[	[	X
easat-5862	34	2	4	4	NUM
easat-5862	34	3	]	]	PUNCT
easat-5862	34	4	mailto	mailto	NOUN
easat-5862	34	5	:	:	PUNCT
easat-5862	34	6	thuvtm@.neu.edu.vn	thuvtm@.neu.edu.vn	PROPN
easat-5862	34	7	2732	2732	NUM
easat-5862	34	8	edelweiss	edelweiss	PROPN
easat-5862	34	9	applied	apply	VERB
easat-5862	34	10	science	science	NOUN
easat-5862	34	11	and	and	CCONJ
easat-5862	34	12	technology	technology	NOUN
easat-5862	34	13	issn	issn	PROPN
easat-5862	34	14	:	:	PUNCT
easat-5862	34	15	2576	2576	NUM
easat-5862	34	16	-	-	SYM
easat-5862	34	17	8484	8484	NUM
easat-5862	34	18	vol	vol	NOUN
easat-5862	34	19	.	.	PROPN
easat-5862	35	1	9	9	NUM
easat-5862	35	2	,	,	PUNCT
easat-5862	35	3	no	no	INTJ
easat-5862	35	4	.	.	NOUN
easat-5862	36	1	3	3	NUM
easat-5862	36	2	:	:	SYM
easat-5862	36	3	2731	2731	NUM
easat-5862	36	4	-	-	SYM
easat-5862	36	5	2739	2739	NUM
easat-5862	36	6	,	,	PUNCT
easat-5862	36	7	2025	2025	NUM
easat-5862	36	8	doi	doi	NOUN
easat-5862	36	9	:	:	PUNCT
easat-5862	36	10	10.55214/25768484.v9i3.5862	10.55214/25768484.v9i3.5862	NUM
easat-5862	36	11	©	©	ADP
easat-5862	36	12	2025	2025	NUM
easat-5862	36	13	by	by	ADP
easat-5862	36	14	the	the	DET
easat-5862	36	15	authors	author	NOUN
easat-5862	36	16	;	;	PUNCT
easat-5862	36	17	licensee	licensee	PROPN
easat-5862	36	18	learning	learn	VERB
easat-5862	36	19	gate	gate	NOUN
easat-5862	36	20	explored	explore	VERB
easat-5862	36	21	how	how	SCONJ
easat-5862	36	22	ownership	ownership	NOUN
easat-5862	36	23	structure	structure	NOUN
easat-5862	36	24	influences	influence	VERB
easat-5862	36	25	prudence	prudence	NOUN
easat-5862	36	26	in	in	ADP
easat-5862	36	27	vietnamese	vietnamese	ADJ
easat-5862	36	28	companies	company	NOUN
easat-5862	36	29	.	.	PUNCT
easat-5862	37	1	nguyen	nguyen	NOUN
easat-5862	38	1	[	[	X
easat-5862	38	2	5	5	NUM
easat-5862	38	3	]	]	PUNCT
easat-5862	38	4	and	and	CCONJ
easat-5862	38	5	their	their	PRON
easat-5862	38	6	studies	study	NOUN
easat-5862	38	7	show	show	VERB
easat-5862	38	8	how	how	SCONJ
easat-5862	38	9	corporate	corporate	ADJ
easat-5862	38	10	governance	governance	NOUN
easat-5862	38	11	affects	affect	VERB
easat-5862	38	12	the	the	DET
easat-5862	38	13	use	use	NOUN
easat-5862	38	14	of	of	ADP
easat-5862	38	15	prudence	prudence	NOUN
easat-5862	38	16	in	in	ADP
easat-5862	38	17	listed	list	VERB
easat-5862	38	18	businesses	business	NOUN
easat-5862	38	19	.	.	PUNCT
easat-5862	39	1	because	because	SCONJ
easat-5862	39	2	there	there	PRON
easat-5862	39	3	has	have	AUX
easat-5862	39	4	not	not	PART
easat-5862	39	5	been	be	AUX
easat-5862	39	6	much	much	ADJ
easat-5862	39	7	research	research	NOUN
easat-5862	39	8	on	on	ADP
easat-5862	39	9	the	the	DET
easat-5862	39	10	benefits	benefit	NOUN
easat-5862	39	11	of	of	ADP
easat-5862	39	12	prudence	prudence	NOUN
easat-5862	39	13	in	in	ADP
easat-5862	39	14	vietnam	vietnam	PROPN
easat-5862	39	15	’s	’s	PART
easat-5862	39	16	accounting	accounting	NOUN
easat-5862	39	17	practices	practice	NOUN
easat-5862	39	18	,	,	PUNCT
easat-5862	39	19	this	this	DET
easat-5862	39	20	study	study	NOUN
easat-5862	39	21	attempts	attempt	VERB
easat-5862	39	22	to	to	PART
easat-5862	39	23	fill	fill	VERB
easat-5862	39	24	that	that	DET
easat-5862	39	25	gap	gap	NOUN
easat-5862	39	26	with	with	ADP
easat-5862	39	27	both	both	DET
easat-5862	39	28	theory	theory	NOUN
easat-5862	39	29	and	and	CCONJ
easat-5862	39	30	practical	practical	ADJ
easat-5862	39	31	insights	insight	NOUN
easat-5862	39	32	.	.	PUNCT
easat-5862	40	1	it	it	PRON
easat-5862	40	2	concentrates	concentrate	VERB
easat-5862	40	3	on	on	ADP
easat-5862	40	4	how	how	SCONJ
easat-5862	40	5	prudence	prudence	NOUN
easat-5862	40	6	impacts	impact	VERB
easat-5862	40	7	the	the	DET
easat-5862	40	8	risk	risk	NOUN
easat-5862	40	9	of	of	ADP
easat-5862	40	10	stock	stock	NOUN
easat-5862	40	11	price	price	NOUN
easat-5862	40	12	drops	drop	NOUN
easat-5862	40	13	in	in	ADP
easat-5862	40	14	companies	company	NOUN
easat-5862	40	15	listed	list	VERB
easat-5862	40	16	on	on	ADP
easat-5862	40	17	vietnam	vietnam	PROPN
easat-5862	40	18	’s	’s	PART
easat-5862	40	19	stock	stock	NOUN
easat-5862	40	20	market	market	NOUN
easat-5862	40	21	.	.	PUNCT
easat-5862	41	1	the	the	DET
easat-5862	41	2	study	study	NOUN
easat-5862	41	3	also	also	ADV
easat-5862	41	4	helps	help	VERB
easat-5862	41	5	explain	explain	VERB
easat-5862	41	6	how	how	SCONJ
easat-5862	41	7	prudence	prudence	NOUN
easat-5862	41	8	in	in	ADP
easat-5862	41	9	accounting	accounting	NOUN
easat-5862	41	10	ties	tie	NOUN
easat-5862	41	11	into	into	ADP
easat-5862	41	12	market	market	NOUN
easat-5862	41	13	risks	risk	NOUN
easat-5862	41	14	,	,	PUNCT
easat-5862	41	15	especially	especially	ADV
easat-5862	41	16	falling	fall	VERB
easat-5862	41	17	stock	stock	NOUN
easat-5862	41	18	prices	price	NOUN
easat-5862	41	19	.	.	PUNCT
easat-5862	42	1	in	in	ADP
easat-5862	42	2	vietnam	vietnam	PROPN
easat-5862	42	3	’s	’s	PART
easat-5862	42	4	developing	develop	VERB
easat-5862	42	5	financial	financial	ADJ
easat-5862	42	6	market	market	NOUN
easat-5862	42	7	,	,	PUNCT
easat-5862	42	8	which	which	PRON
easat-5862	42	9	follows	follow	VERB
easat-5862	42	10	both	both	DET
easat-5862	42	11	international	international	ADJ
easat-5862	42	12	and	and	CCONJ
easat-5862	42	13	local	local	ADJ
easat-5862	42	14	accounting	accounting	NOUN
easat-5862	42	15	rules	rule	NOUN
easat-5862	42	16	,	,	PUNCT
easat-5862	42	17	learning	learn	VERB
easat-5862	42	18	more	more	ADJ
easat-5862	42	19	about	about	ADP
easat-5862	42	20	prudence	prudence	NOUN
easat-5862	42	21	’s	’s	PART
easat-5862	42	22	role	role	NOUN
easat-5862	42	23	can	can	AUX
easat-5862	42	24	add	add	VERB
easat-5862	42	25	useful	useful	ADJ
easat-5862	42	26	insights	insight	NOUN
easat-5862	42	27	to	to	PART
easat-5862	42	28	research	research	VERB
easat-5862	42	29	in	in	ADP
easat-5862	42	30	accounting	accounting	NOUN
easat-5862	42	31	and	and	CCONJ
easat-5862	42	32	finance	finance	NOUN
easat-5862	42	33	.	.	PUNCT
easat-5862	43	1	this	this	DET
easat-5862	43	2	study	study	NOUN
easat-5862	43	3	offers	offer	VERB
easat-5862	43	4	practical	practical	ADJ
easat-5862	43	5	evidence	evidence	NOUN
easat-5862	43	6	of	of	ADP
easat-5862	43	7	how	how	SCONJ
easat-5862	43	8	using	use	VERB
easat-5862	43	9	prudence	prudence	NOUN
easat-5862	43	10	in	in	ADP
easat-5862	43	11	accounting	accounting	NOUN
easat-5862	43	12	can	can	AUX
easat-5862	43	13	benefit	benefit	VERB
easat-5862	43	14	businesses	business	NOUN
easat-5862	43	15	.	.	PUNCT
easat-5862	44	1	it	it	PRON
easat-5862	44	2	gives	give	VERB
easat-5862	44	3	useful	useful	ADJ
easat-5862	44	4	information	information	NOUN
easat-5862	44	5	for	for	ADP
easat-5862	44	6	investors	investor	NOUN
easat-5862	44	7	,	,	PUNCT
easat-5862	44	8	companies	company	NOUN
easat-5862	44	9	,	,	PUNCT
easat-5862	44	10	and	and	CCONJ
easat-5862	44	11	regulators	regulator	NOUN
easat-5862	44	12	.	.	PUNCT
easat-5862	45	1	the	the	DET
easat-5862	45	2	results	result	NOUN
easat-5862	45	3	can	can	AUX
easat-5862	45	4	help	help	VERB
easat-5862	45	5	listed	list	VERB
easat-5862	45	6	companies	company	NOUN
easat-5862	45	7	develop	develop	VERB
easat-5862	45	8	smart	smart	ADJ
easat-5862	45	9	accounting	accounting	NOUN
easat-5862	45	10	strategies	strategy	NOUN
easat-5862	45	11	to	to	PART
easat-5862	45	12	protect	protect	VERB
easat-5862	45	13	their	their	PRON
easat-5862	45	14	stock	stock	NOUN
easat-5862	45	15	value	value	NOUN
easat-5862	45	16	.	.	PUNCT
easat-5862	46	1	they	they	PRON
easat-5862	46	2	can	can	AUX
easat-5862	46	3	also	also	ADV
easat-5862	46	4	guide	guide	VERB
easat-5862	46	5	policymakers	policymaker	NOUN
easat-5862	46	6	in	in	ADP
easat-5862	46	7	improving	improve	VERB
easat-5862	46	8	vietnam	vietnam	PROPN
easat-5862	46	9	’s	’s	PART
easat-5862	46	10	accounting	accounting	NOUN
easat-5862	46	11	rules	rule	NOUN
easat-5862	46	12	and	and	CCONJ
easat-5862	46	13	financial	financial	ADJ
easat-5862	46	14	reporting	reporting	NOUN
easat-5862	46	15	.	.	PUNCT
easat-5862	47	1	2	2	X
easat-5862	47	2	.	.	X
easat-5862	47	3	literature	literature	NOUN
easat-5862	47	4	review	review	VERB
easat-5862	47	5	2.1	2.1	NUM
easat-5862	47	6	.	.	PUNCT
easat-5862	48	1	accounting	account	VERB
easat-5862	48	2	conservatism	conservatism	NOUN
easat-5862	48	3	under	under	ADP
easat-5862	48	4	the	the	DET
easat-5862	48	5	international	international	ADJ
easat-5862	48	6	financial	financial	ADJ
easat-5862	48	7	reporting	reporting	NOUN
easat-5862	48	8	standards	standard	NOUN
easat-5862	48	9	(	(	PUNCT
easat-5862	48	10	ifrs	ifrs	PROPN
easat-5862	48	11	)	)	PUNCT
easat-5862	48	12	,	,	PUNCT
easat-5862	48	13	the	the	DET
easat-5862	48	14	principle	principle	NOUN
easat-5862	48	15	of	of	ADP
easat-5862	48	16	prudence	prudence	NOUN
easat-5862	48	17	in	in	ADP
easat-5862	48	18	accounting	accounting	NOUN
easat-5862	48	19	is	be	AUX
easat-5862	48	20	understood	understand	VERB
easat-5862	48	21	as	as	ADP
easat-5862	48	22	the	the	DET
easat-5862	48	23	necessity	necessity	NOUN
easat-5862	48	24	for	for	SCONJ
easat-5862	48	25	accountants	accountant	NOUN
easat-5862	48	26	to	to	PART
easat-5862	48	27	exercise	exercise	VERB
easat-5862	48	28	judgment	judgment	NOUN
easat-5862	48	29	when	when	SCONJ
easat-5862	48	30	making	make	VERB
easat-5862	48	31	estimates	estimate	NOUN
easat-5862	48	32	in	in	ADP
easat-5862	48	33	conditions	condition	NOUN
easat-5862	48	34	of	of	ADP
easat-5862	48	35	uncertainty	uncertainty	NOUN
easat-5862	48	36	.	.	PUNCT
easat-5862	49	1	this	this	PRON
easat-5862	49	2	means	mean	VERB
easat-5862	49	3	avoiding	avoid	VERB
easat-5862	49	4	the	the	DET
easat-5862	49	5	overstatement	overstatement	NOUN
easat-5862	49	6	of	of	ADP
easat-5862	49	7	revenues	revenue	NOUN
easat-5862	49	8	or	or	CCONJ
easat-5862	49	9	assets	asset	NOUN
easat-5862	49	10	and	and	CCONJ
easat-5862	49	11	ensuring	ensure	VERB
easat-5862	49	12	that	that	SCONJ
easat-5862	49	13	expenses	expense	NOUN
easat-5862	49	14	and	and	CCONJ
easat-5862	49	15	liabilities	liability	NOUN
easat-5862	49	16	are	be	AUX
easat-5862	49	17	not	not	PART
easat-5862	49	18	understated	understate	VERB
easat-5862	49	19	.	.	PUNCT
easat-5862	50	1	in	in	ADP
easat-5862	50	2	contrast	contrast	NOUN
easat-5862	50	3	,	,	PUNCT
easat-5862	50	4	under	under	ADP
easat-5862	50	5	the	the	DET
easat-5862	50	6	vietnamese	vietnamese	ADJ
easat-5862	50	7	accounting	accounting	NOUN
easat-5862	50	8	standards	standard	NOUN
easat-5862	50	9	(	(	PUNCT
easat-5862	50	10	vas	vas	NOUN
easat-5862	50	11	)	)	PUNCT
easat-5862	50	12	,	,	PUNCT
easat-5862	50	13	as	as	SCONJ
easat-5862	50	14	outlined	outline	VERB
easat-5862	50	15	in	in	ADP
easat-5862	50	16	circular	circular	ADJ
easat-5862	50	17	200/2014	200/2014	NUM
easat-5862	50	18	/	/	SYM
easat-5862	50	19	tt	tt	PROPN
easat-5862	50	20	-	-	PUNCT
easat-5862	50	21	btc	btc	PROPN
easat-5862	50	22	,	,	PUNCT
easat-5862	50	23	prudence	prudence	NOUN
easat-5862	50	24	is	be	AUX
easat-5862	50	25	defined	define	VERB
easat-5862	50	26	as	as	ADP
easat-5862	50	27	the	the	DET
easat-5862	50	28	careful	careful	ADJ
easat-5862	50	29	consideration	consideration	NOUN
easat-5862	50	30	,	,	PUNCT
easat-5862	50	31	assessment	assessment	NOUN
easat-5862	50	32	,	,	PUNCT
easat-5862	50	33	and	and	CCONJ
easat-5862	50	34	judgment	judgment	NOUN
easat-5862	50	35	required	require	VERB
easat-5862	50	36	to	to	PART
easat-5862	50	37	make	make	VERB
easat-5862	50	38	accounting	accounting	NOUN
easat-5862	50	39	estimates	estimate	NOUN
easat-5862	50	40	in	in	ADP
easat-5862	50	41	uncertain	uncertain	ADJ
easat-5862	50	42	economic	economic	ADJ
easat-5862	50	43	conditions	condition	NOUN
easat-5862	50	44	.	.	PUNCT
easat-5862	51	1	according	accord	VERB
easat-5862	51	2	to	to	ADP
easat-5862	51	3	vietnamese	vietnamese	PROPN
easat-5862	51	4	accounting	accounting	NOUN
easat-5862	51	5	standard	standard	PROPN
easat-5862	51	6	(	(	PUNCT
easat-5862	51	7	vas	vas	X
easat-5862	51	8	)	)	PUNCT
easat-5862	51	9	no	no	INTJ
easat-5862	51	10	.	.	NOUN
easat-5862	51	11	01	01	NUM
easat-5862	51	12	,	,	PUNCT
easat-5862	51	13	the	the	DET
easat-5862	51	14	principle	principle	NOUN
easat-5862	51	15	of	of	ADP
easat-5862	51	16	prudence	prudence	NOUN
easat-5862	51	17	entails	entail	VERB
easat-5862	51	18	:	:	PUNCT
easat-5862	51	19	•	•	ADP
easat-5862	51	20	establishing	establish	VERB
easat-5862	51	21	provisions	provision	NOUN
easat-5862	51	22	without	without	ADP
easat-5862	51	23	excessive	excessive	ADJ
easat-5862	51	24	overstatement	overstatement	NOUN
easat-5862	51	25	;	;	PUNCT
easat-5862	51	26	•	•	PRON
easat-5862	51	27	ensuring	ensure	VERB
easat-5862	51	28	that	that	SCONJ
easat-5862	51	29	assets	asset	NOUN
easat-5862	51	30	and	and	CCONJ
easat-5862	51	31	income	income	NOUN
easat-5862	51	32	are	be	AUX
easat-5862	51	33	not	not	PART
easat-5862	51	34	overstated	overstate	VERB
easat-5862	51	35	while	while	SCONJ
easat-5862	51	36	liabilities	liability	NOUN
easat-5862	51	37	and	and	CCONJ
easat-5862	51	38	expenses	expense	NOUN
easat-5862	51	39	are	be	AUX
easat-5862	51	40	not	not	PART
easat-5862	51	41	understated	understate	VERB
easat-5862	51	42	;	;	PUNCT
easat-5862	51	43	•	•	ADP
easat-5862	51	44	recognizing	recognize	VERB
easat-5862	51	45	revenues	revenue	NOUN
easat-5862	51	46	and	and	CCONJ
easat-5862	51	47	income	income	NOUN
easat-5862	51	48	only	only	ADV
easat-5862	51	49	when	when	SCONJ
easat-5862	51	50	there	there	PRON
easat-5862	51	51	is	be	VERB
easat-5862	51	52	sufficient	sufficient	ADJ
easat-5862	51	53	evidence	evidence	NOUN
easat-5862	51	54	of	of	ADP
easat-5862	51	55	economic	economic	ADJ
easat-5862	51	56	benefits	benefit	NOUN
easat-5862	51	57	,	,	PUNCT
easat-5862	51	58	whereas	whereas	SCONJ
easat-5862	51	59	expenses	expense	NOUN
easat-5862	51	60	must	must	AUX
easat-5862	51	61	be	be	AUX
easat-5862	51	62	recognized	recognize	VERB
easat-5862	51	63	as	as	ADV
easat-5862	51	64	soon	soon	ADV
easat-5862	51	65	as	as	SCONJ
easat-5862	51	66	there	there	PRON
easat-5862	51	67	is	be	VERB
easat-5862	51	68	evidence	evidence	NOUN
easat-5862	51	69	of	of	ADP
easat-5862	51	70	their	their	PRON
easat-5862	51	71	occurrence	occurrence	NOUN
easat-5862	51	72	.	.	PUNCT
easat-5862	52	1	therefore	therefore	ADV
easat-5862	52	2	,	,	PUNCT
easat-5862	52	3	prudence	prudence	NOUN
easat-5862	52	4	in	in	ADP
easat-5862	52	5	accounting	accounting	NOUN
easat-5862	52	6	significantly	significantly	ADV
easat-5862	52	7	impacts	impact	VERB
easat-5862	52	8	the	the	DET
easat-5862	52	9	quality	quality	NOUN
easat-5862	52	10	of	of	ADP
easat-5862	52	11	financial	financial	ADJ
easat-5862	52	12	information	information	NOUN
easat-5862	52	13	.	.	PUNCT
easat-5862	53	1	it	it	PRON
easat-5862	53	2	is	be	AUX
easat-5862	53	3	regarded	regard	VERB
easat-5862	53	4	as	as	ADP
easat-5862	53	5	a	a	DET
easat-5862	53	6	crucial	crucial	ADJ
easat-5862	53	7	constraint	constraint	NOUN
easat-5862	53	8	affecting	affect	VERB
easat-5862	53	9	financial	financial	ADJ
easat-5862	53	10	reporting	reporting	NOUN
easat-5862	53	11	,	,	PUNCT
easat-5862	53	12	particularly	particularly	ADV
easat-5862	53	13	when	when	SCONJ
easat-5862	53	14	accountants	accountant	NOUN
easat-5862	53	15	must	must	AUX
easat-5862	53	16	choose	choose	VERB
easat-5862	53	17	between	between	ADP
easat-5862	53	18	alternative	alternative	ADJ
easat-5862	53	19	accounting	accounting	NOUN
easat-5862	53	20	treatments	treatment	NOUN
easat-5862	54	1	[	[	X
easat-5862	54	2	3	3	NUM
easat-5862	54	3	]	]	PUNCT
easat-5862	54	4	.	.	PUNCT
easat-5862	55	1	the	the	DET
easat-5862	55	2	principle	principle	NOUN
easat-5862	55	3	of	of	ADP
easat-5862	55	4	prudence	prudence	NOUN
easat-5862	55	5	has	have	AUX
easat-5862	55	6	gained	gain	VERB
easat-5862	55	7	increasing	increase	VERB
easat-5862	55	8	attention	attention	NOUN
easat-5862	55	9	as	as	SCONJ
easat-5862	55	10	financial	financial	ADJ
easat-5862	55	11	information	information	NOUN
easat-5862	55	12	becomes	become	VERB
easat-5862	55	13	more	more	ADV
easat-5862	55	14	relevant	relevant	ADJ
easat-5862	55	15	to	to	ADP
easat-5862	55	16	stakeholders	stakeholder	NOUN
easat-5862	55	17	.	.	PUNCT
easat-5862	56	1	the	the	DET
easat-5862	56	2	level	level	NOUN
easat-5862	56	3	of	of	ADP
easat-5862	56	4	conservatism	conservatism	NOUN
easat-5862	56	5	in	in	ADP
easat-5862	56	6	financial	financial	ADJ
easat-5862	56	7	reporting	reporting	NOUN
easat-5862	56	8	remains	remain	VERB
easat-5862	56	9	a	a	DET
easat-5862	56	10	contentious	contentious	ADJ
easat-5862	56	11	issue	issue	NOUN
easat-5862	56	12	in	in	ADP
easat-5862	56	13	modern	modern	ADJ
easat-5862	56	14	accounting	accounting	NOUN
easat-5862	56	15	thought	thought	NOUN
easat-5862	56	16	.	.	PUNCT
easat-5862	57	1	while	while	SCONJ
easat-5862	57	2	the	the	DET
easat-5862	57	3	primary	primary	ADJ
easat-5862	57	4	objective	objective	NOUN
easat-5862	57	5	of	of	ADP
easat-5862	57	6	accounting	account	VERB
easat-5862	57	7	conservatism	conservatism	NOUN
easat-5862	57	8	is	be	AUX
easat-5862	57	9	to	to	PART
easat-5862	57	10	protect	protect	VERB
easat-5862	57	11	the	the	DET
easat-5862	57	12	interests	interest	NOUN
easat-5862	57	13	of	of	ADP
easat-5862	57	14	shareholders	shareholder	NOUN
easat-5862	57	15	,	,	PUNCT
easat-5862	57	16	creditors	creditor	NOUN
easat-5862	57	17	,	,	PUNCT
easat-5862	57	18	and	and	CCONJ
easat-5862	57	19	other	other	ADJ
easat-5862	57	20	stakeholders	stakeholder	NOUN
easat-5862	57	21	,	,	PUNCT
easat-5862	57	22	it	it	PRON
easat-5862	57	23	has	have	AUX
easat-5862	57	24	faced	face	VERB
easat-5862	57	25	significant	significant	ADJ
easat-5862	57	26	criticism	criticism	NOUN
easat-5862	57	27	for	for	ADP
easat-5862	57	28	conflicting	conflict	VERB
easat-5862	57	29	with	with	ADP
easat-5862	57	30	key	key	ADJ
easat-5862	57	31	qualitative	qualitative	ADJ
easat-5862	57	32	characteristics	characteristic	NOUN
easat-5862	57	33	of	of	ADP
easat-5862	57	34	financial	financial	ADJ
easat-5862	57	35	information	information	NOUN
easat-5862	57	36	,	,	PUNCT
easat-5862	57	37	such	such	ADJ
easat-5862	57	38	as	as	ADP
easat-5862	57	39	objectivity	objectivity	NOUN
easat-5862	57	40	,	,	PUNCT
easat-5862	57	41	faithful	faithful	ADJ
easat-5862	57	42	representation	representation	NOUN
easat-5862	57	43	,	,	PUNCT
easat-5862	57	44	and	and	CCONJ
easat-5862	57	45	fairness	fairness	NOUN
easat-5862	57	46	—	—	PUNCT
easat-5862	57	47	especially	especially	ADV
easat-5862	57	48	with	with	ADP
easat-5862	57	49	the	the	DET
easat-5862	57	50	emergence	emergence	NOUN
easat-5862	57	51	of	of	ADP
easat-5862	57	52	fair	fair	ADJ
easat-5862	57	53	value	value	NOUN
easat-5862	57	54	accounting	accounting	NOUN
easat-5862	57	55	concepts	concept	NOUN
easat-5862	57	56	[	[	X
easat-5862	57	57	3	3	NUM
easat-5862	57	58	]	]	PUNCT
easat-5862	57	59	.	.	PUNCT
easat-5862	58	1	there	there	PRON
easat-5862	58	2	are	be	VERB
easat-5862	58	3	two	two	NUM
easat-5862	58	4	primary	primary	ADJ
easat-5862	58	5	forms	form	NOUN
easat-5862	58	6	of	of	ADP
easat-5862	58	7	accounting	account	VERB
easat-5862	58	8	conservatism	conservatism	NOUN
easat-5862	58	9	:	:	PUNCT
easat-5862	58	10	conditional	conditional	ADJ
easat-5862	58	11	conservatism	conservatism	NOUN
easat-5862	58	12	and	and	CCONJ
easat-5862	58	13	unconditional	unconditional	ADJ
easat-5862	58	14	conservatism	conservatism	NOUN
easat-5862	58	15	.	.	PUNCT
easat-5862	59	1	conditional	conditional	ADJ
easat-5862	59	2	conservatism	conservatism	NOUN
easat-5862	59	3	refers	refer	VERB
easat-5862	59	4	to	to	ADP
easat-5862	59	5	recognizing	recognize	VERB
easat-5862	59	6	bad	bad	ADJ
easat-5862	59	7	news	news	NOUN
easat-5862	59	8	more	more	ADV
easat-5862	59	9	quickly	quickly	ADV
easat-5862	59	10	than	than	ADP
easat-5862	59	11	good	good	ADJ
easat-5862	59	12	news	news	NOUN
easat-5862	59	13	,	,	PUNCT
easat-5862	59	14	while	while	SCONJ
easat-5862	59	15	unconditional	unconditional	ADJ
easat-5862	59	16	conservatism	conservatism	NOUN
easat-5862	59	17	involves	involves	AUX
easat-5862	59	18	consistently	consistently	ADV
easat-5862	59	19	undervaluing	undervalue	VERB
easat-5862	59	20	net	net	ADJ
easat-5862	59	21	assets	asset	NOUN
easat-5862	59	22	regardless	regardless	ADV
easat-5862	59	23	of	of	ADP
easat-5862	59	24	the	the	DET
easat-5862	59	25	nature	nature	NOUN
easat-5862	59	26	of	of	ADP
easat-5862	59	27	the	the	DET
easat-5862	59	28	news	news	NOUN
easat-5862	59	29	[	[	X
easat-5862	59	30	6	6	NUM
easat-5862	59	31	]	]	PUNCT
easat-5862	59	32	.	.	PUNCT
easat-5862	60	1	2.2	2.2	NUM
easat-5862	60	2	.	.	PUNCT
easat-5862	61	1	accouting	accoute	VERB
easat-5862	61	2	conservatism	conservatism	NOUN
easat-5862	61	3	and	and	CCONJ
easat-5862	61	4	stock	stock	NOUN
easat-5862	61	5	crash	crash	NOUN
easat-5862	61	6	risk	risk	NOUN
easat-5862	61	7	conflicts	conflict	NOUN
easat-5862	61	8	of	of	ADP
easat-5862	61	9	interest	interest	NOUN
easat-5862	61	10	between	between	ADP
easat-5862	61	11	managers	manager	NOUN
easat-5862	61	12	and	and	CCONJ
easat-5862	61	13	stakeholders	stakeholder	NOUN
easat-5862	61	14	arise	arise	VERB
easat-5862	61	15	because	because	SCONJ
easat-5862	61	16	ownership	ownership	NOUN
easat-5862	61	17	and	and	CCONJ
easat-5862	61	18	control	control	NOUN
easat-5862	61	19	in	in	ADP
easat-5862	61	20	companies	company	NOUN
easat-5862	61	21	are	be	AUX
easat-5862	61	22	separate	separate	ADJ
easat-5862	61	23	.	.	PUNCT
easat-5862	62	1	according	accord	VERB
easat-5862	62	2	to	to	ADP
easat-5862	62	3	ahmed	ahmed	PROPN
easat-5862	62	4	and	and	CCONJ
easat-5862	62	5	duellman	duellman	NOUN
easat-5862	62	6	[	[	X
easat-5862	62	7	2	2	NUM
easat-5862	62	8	]	]	PUNCT
easat-5862	62	9	since	since	SCONJ
easat-5862	62	10	contracts	contract	NOUN
easat-5862	62	11	alone	alone	ADV
easat-5862	62	12	can	can	AUX
easat-5862	62	13	not	not	PART
easat-5862	62	14	fully	fully	ADV
easat-5862	62	15	resolve	resolve	VERB
easat-5862	62	16	these	these	DET
easat-5862	62	17	conflicts	conflict	NOUN
easat-5862	62	18	due	due	ADJ
easat-5862	62	19	to	to	ADP
easat-5862	62	20	high	high	ADJ
easat-5862	62	21	costs	cost	NOUN
easat-5862	62	22	and	and	CCONJ
easat-5862	62	23	practical	practical	ADJ
easat-5862	62	24	limitations	limitation	NOUN
easat-5862	62	25	,	,	PUNCT
easat-5862	62	26	corporate	corporate	ADJ
easat-5862	62	27	governance	governance	NOUN
easat-5862	62	28	mechanisms	mechanism	NOUN
easat-5862	62	29	help	help	VERB
easat-5862	62	30	address	address	VERB
easat-5862	62	31	them	they	PRON
easat-5862	62	32	.	.	PUNCT
easat-5862	63	1	2733	2733	NUM
easat-5862	63	2	edelweiss	edelweiss	PROPN
easat-5862	63	3	applied	apply	VERB
easat-5862	63	4	science	science	NOUN
easat-5862	63	5	and	and	CCONJ
easat-5862	63	6	technology	technology	NOUN
easat-5862	63	7	issn	issn	PROPN
easat-5862	63	8	:	:	PUNCT
easat-5862	63	9	2576	2576	NUM
easat-5862	63	10	-	-	SYM
easat-5862	63	11	8484	8484	NUM
easat-5862	63	12	vol	vol	NOUN
easat-5862	63	13	.	.	PROPN
easat-5862	64	1	9	9	NUM
easat-5862	64	2	,	,	PUNCT
easat-5862	64	3	no	no	INTJ
easat-5862	64	4	.	.	NOUN
easat-5862	65	1	3	3	NUM
easat-5862	65	2	:	:	SYM
easat-5862	65	3	2731	2731	NUM
easat-5862	65	4	-	-	SYM
easat-5862	65	5	2739	2739	NUM
easat-5862	65	6	,	,	PUNCT
easat-5862	65	7	2025	2025	NUM
easat-5862	65	8	doi	doi	NOUN
easat-5862	65	9	:	:	PUNCT
easat-5862	65	10	10.55214/25768484.v9i3.5862	10.55214/25768484.v9i3.5862	NUM
easat-5862	65	11	©	©	ADP
easat-5862	65	12	2025	2025	NUM
easat-5862	65	13	by	by	ADP
easat-5862	65	14	the	the	DET
easat-5862	65	15	authors	author	NOUN
easat-5862	65	16	;	;	PUNCT
easat-5862	65	17	licensee	licensee	PROPN
easat-5862	65	18	learning	learning	NOUN
easat-5862	65	19	gate	gate	PROPN
easat-5862	65	20	according	accord	VERB
easat-5862	65	21	to	to	ADP
easat-5862	65	22	watts	watts	PROPN
easat-5862	65	23	[	[	X
easat-5862	65	24	7	7	NUM
easat-5862	65	25	]	]	PUNCT
easat-5862	65	26	accounting	accounting	NOUN
easat-5862	65	27	conservatism	conservatism	NOUN
easat-5862	65	28	requires	require	VERB
easat-5862	65	29	stricter	strict	ADJ
easat-5862	65	30	verification	verification	NOUN
easat-5862	65	31	for	for	ADP
easat-5862	65	32	gains	gain	NOUN
easat-5862	65	33	than	than	ADP
easat-5862	65	34	for	for	ADP
easat-5862	65	35	losses	loss	NOUN
easat-5862	65	36	,	,	PUNCT
easat-5862	65	37	leading	lead	VERB
easat-5862	65	38	to	to	ADP
easat-5862	65	39	the	the	DET
easat-5862	65	40	early	early	ADJ
easat-5862	65	41	recognition	recognition	NOUN
easat-5862	65	42	of	of	ADP
easat-5862	65	43	losses	loss	NOUN
easat-5862	65	44	and	and	CCONJ
easat-5862	65	45	an	an	DET
easat-5862	65	46	understatement	understatement	NOUN
easat-5862	65	47	of	of	ADP
easat-5862	65	48	assets	asset	NOUN
easat-5862	65	49	.	.	PUNCT
easat-5862	66	1	as	as	ADP
easat-5862	66	2	a	a	DET
easat-5862	66	3	result	result	NOUN
easat-5862	66	4	,	,	PUNCT
easat-5862	66	5	bad	bad	ADJ
easat-5862	66	6	news	news	NOUN
easat-5862	66	7	is	be	AUX
easat-5862	66	8	reported	report	VERB
easat-5862	66	9	quickly	quickly	ADV
easat-5862	66	10	,	,	PUNCT
easat-5862	66	11	while	while	SCONJ
easat-5862	66	12	good	good	ADJ
easat-5862	66	13	news	news	NOUN
easat-5862	66	14	is	be	AUX
easat-5862	66	15	recognized	recognize	VERB
easat-5862	66	16	later	later	ADV
easat-5862	66	17	[	[	X
easat-5862	66	18	8	8	NUM
easat-5862	66	19	,	,	PUNCT
easat-5862	66	20	9	9	NUM
easat-5862	66	21	]	]	PUNCT
easat-5862	66	22	.	.	PUNCT
easat-5862	67	1	to	to	PART
easat-5862	67	2	avoid	avoid	VERB
easat-5862	67	3	dismissal	dismissal	NOUN
easat-5862	67	4	,	,	PUNCT
easat-5862	67	5	managers	manager	NOUN
easat-5862	67	6	may	may	AUX
easat-5862	67	7	try	try	VERB
easat-5862	67	8	to	to	PART
easat-5862	67	9	delay	delay	VERB
easat-5862	67	10	reporting	report	VERB
easat-5862	67	11	losses	loss	NOUN
easat-5862	67	12	through	through	ADP
easat-5862	67	13	aggressive	aggressive	ADJ
easat-5862	67	14	accounting	accounting	NOUN
easat-5862	67	15	.	.	PUNCT
easat-5862	68	1	however	however	ADV
easat-5862	68	2	,	,	PUNCT
easat-5862	68	3	studies	study	NOUN
easat-5862	68	4	suggest	suggest	VERB
easat-5862	68	5	that	that	SCONJ
easat-5862	68	6	conservatism	conservatism	NOUN
easat-5862	68	7	helps	help	VERB
easat-5862	68	8	prevent	prevent	VERB
easat-5862	68	9	this	this	PRON
easat-5862	68	10	by	by	ADP
easat-5862	68	11	promoting	promote	VERB
easat-5862	68	12	timely	timely	ADJ
easat-5862	68	13	disclosure	disclosure	NOUN
easat-5862	68	14	of	of	ADP
easat-5862	68	15	negative	negative	ADJ
easat-5862	68	16	information	information	NOUN
easat-5862	68	17	[	[	X
easat-5862	68	18	10	10	NUM
easat-5862	68	19	]	]	PUNCT
easat-5862	68	20	.	.	PUNCT
easat-5862	69	1	by	by	ADP
easat-5862	69	2	limiting	limit	VERB
easat-5862	69	3	the	the	DET
easat-5862	69	4	buildup	buildup	NOUN
easat-5862	69	5	of	of	ADP
easat-5862	69	6	undisclosed	undisclosed	ADJ
easat-5862	69	7	bad	bad	ADJ
easat-5862	69	8	news	news	NOUN
easat-5862	69	9	,	,	PUNCT
easat-5862	69	10	conservatism	conservatism	NOUN
easat-5862	69	11	reduces	reduce	VERB
easat-5862	69	12	the	the	DET
easat-5862	69	13	risk	risk	NOUN
easat-5862	69	14	of	of	ADP
easat-5862	69	15	sudden	sudden	ADJ
easat-5862	69	16	stock	stock	NOUN
easat-5862	69	17	price	price	NOUN
easat-5862	69	18	crashes	crash	NOUN
easat-5862	69	19	.	.	PUNCT
easat-5862	70	1	research	research	NOUN
easat-5862	70	2	also	also	ADV
easat-5862	70	3	shows	show	VERB
easat-5862	70	4	that	that	SCONJ
easat-5862	70	5	conservatism	conservatism	NOUN
easat-5862	70	6	influences	influence	VERB
easat-5862	70	7	investment	investment	NOUN
easat-5862	70	8	decisions	decision	NOUN
easat-5862	70	9	[	[	X
easat-5862	70	10	11	11	NUM
easat-5862	70	11	,	,	PUNCT
easat-5862	70	12	12	12	NUM
easat-5862	70	13	]	]	PUNCT
easat-5862	70	14	.	.	PUNCT
easat-5862	71	1	by	by	ADP
easat-5862	71	2	recognizing	recognize	VERB
easat-5862	71	3	losses	loss	NOUN
easat-5862	71	4	early	early	ADV
easat-5862	71	5	and	and	CCONJ
easat-5862	71	6	delaying	delay	VERB
easat-5862	71	7	gains	gain	NOUN
easat-5862	71	8	,	,	PUNCT
easat-5862	71	9	it	it	PRON
easat-5862	71	10	exposes	expose	VERB
easat-5862	71	11	poor	poor	ADJ
easat-5862	71	12	investment	investment	NOUN
easat-5862	71	13	choices	choice	NOUN
easat-5862	71	14	sooner	soon	ADV
easat-5862	71	15	,	,	PUNCT
easat-5862	71	16	discouraging	discourage	VERB
easat-5862	71	17	managers	manager	NOUN
easat-5862	71	18	from	from	ADP
easat-5862	71	19	continuing	continue	VERB
easat-5862	71	20	unprofitable	unprofitable	ADJ
easat-5862	71	21	projects	project	NOUN
easat-5862	71	22	.	.	PUNCT
easat-5862	72	1	this	this	PRON
easat-5862	72	2	further	far	ADV
easat-5862	72	3	reduces	reduce	VERB
easat-5862	72	4	the	the	DET
easat-5862	72	5	likelihood	likelihood	NOUN
easat-5862	72	6	of	of	ADP
easat-5862	72	7	stock	stock	NOUN
easat-5862	72	8	price	price	NOUN
easat-5862	72	9	crashes	crash	NOUN
easat-5862	72	10	.	.	PUNCT
easat-5862	73	1	kim	kim	PROPN
easat-5862	73	2	and	and	CCONJ
easat-5862	73	3	zhang	zhang	PROPN
easat-5862	74	1	[	[	X
easat-5862	74	2	13	13	NUM
easat-5862	74	3	]	]	PUNCT
easat-5862	74	4	specifically	specifically	ADV
easat-5862	74	5	examine	examine	VERB
easat-5862	74	6	how	how	SCONJ
easat-5862	74	7	conditional	conditional	ADJ
easat-5862	74	8	conservatism	conservatism	NOUN
easat-5862	74	9	affects	affect	VERB
easat-5862	74	10	future	future	ADJ
easat-5862	74	11	stock	stock	NOUN
easat-5862	74	12	price	price	NOUN
easat-5862	74	13	crashes	crash	NOUN
easat-5862	74	14	(	(	PUNCT
easat-5862	74	15	spcr	spcr	ADJ
easat-5862	74	16	)	)	PUNCT
easat-5862	74	17	,	,	PUNCT
easat-5862	74	18	finding	find	VERB
easat-5862	74	19	a	a	DET
easat-5862	74	20	negative	negative	ADJ
easat-5862	74	21	relationship	relationship	NOUN
easat-5862	74	22	between	between	ADP
easat-5862	74	23	the	the	DET
easat-5862	74	24	two	two	NUM
easat-5862	74	25	.	.	PUNCT
easat-5862	75	1	however	however	ADV
easat-5862	75	2	,	,	PUNCT
easat-5862	75	3	previous	previous	ADJ
easat-5862	75	4	studies	study	NOUN
easat-5862	75	5	have	have	AUX
easat-5862	75	6	not	not	PART
easat-5862	75	7	directly	directly	ADV
easat-5862	75	8	linked	link	VERB
easat-5862	75	9	both	both	CCONJ
easat-5862	75	10	conditional	conditional	ADJ
easat-5862	75	11	and	and	CCONJ
easat-5862	75	12	unconditional	unconditional	ADJ
easat-5862	75	13	conservatism	conservatism	NOUN
easat-5862	75	14	to	to	ADP
easat-5862	75	15	spcr	spcr	ADJ
easat-5862	75	16	.	.	PUNCT
easat-5862	76	1	balakrishnan	balakrishnan	PROPN
easat-5862	76	2	,	,	PUNCT
easat-5862	76	3	et	et	PROPN
easat-5862	76	4	al	al	PROPN
easat-5862	76	5	.	.	PUNCT
easat-5862	77	1	[	[	X
easat-5862	77	2	14	14	NUM
easat-5862	77	3	]	]	PUNCT
easat-5862	77	4	argue	argue	VERB
easat-5862	77	5	that	that	SCONJ
easat-5862	77	6	conservative	conservative	ADJ
easat-5862	77	7	firms	firm	NOUN
easat-5862	77	8	face	face	VERB
easat-5862	77	9	fewer	few	ADJ
easat-5862	77	10	funding	funding	NOUN
easat-5862	77	11	and	and	CCONJ
easat-5862	77	12	liquidity	liquidity	NOUN
easat-5862	77	13	issues	issue	NOUN
easat-5862	77	14	during	during	ADP
easat-5862	77	15	crises	crisis	NOUN
easat-5862	77	16	,	,	PUNCT
easat-5862	77	17	benefiting	benefit	VERB
easat-5862	77	18	firms	firm	NOUN
easat-5862	77	19	with	with	ADP
easat-5862	77	20	higher	high	ADJ
easat-5862	77	21	information	information	NOUN
easat-5862	77	22	asymmetry	asymmetry	NOUN
easat-5862	77	23	.	.	PUNCT
easat-5862	78	1	while	while	SCONJ
easat-5862	78	2	unconditional	unconditional	ADJ
easat-5862	78	3	conservatism	conservatism	NOUN
easat-5862	78	4	has	have	AUX
easat-5862	78	5	been	be	AUX
easat-5862	78	6	shown	show	VERB
easat-5862	78	7	to	to	PART
easat-5862	78	8	reduce	reduce	VERB
easat-5862	78	9	risk	risk	NOUN
easat-5862	78	10	,	,	PUNCT
easat-5862	78	11	kim	kim	PROPN
easat-5862	78	12	and	and	CCONJ
easat-5862	78	13	zhang	zhang	PROPN
easat-5862	79	1	[	[	X
easat-5862	79	2	13	13	NUM
easat-5862	79	3	]	]	PUNCT
easat-5862	79	4	suggest	suggest	VERB
easat-5862	79	5	that	that	SCONJ
easat-5862	79	6	only	only	ADV
easat-5862	79	7	conditional	conditional	ADJ
easat-5862	79	8	conservatism	conservatism	NOUN
easat-5862	79	9	lowers	lower	VERB
easat-5862	79	10	information	information	NOUN
easat-5862	79	11	asymmetry	asymmetry	NOUN
easat-5862	79	12	by	by	ADP
easat-5862	79	13	ensuring	ensure	VERB
easat-5862	79	14	faster	fast	ADJ
easat-5862	79	15	disclosure	disclosure	NOUN
easat-5862	79	16	of	of	ADP
easat-5862	79	17	bad	bad	ADJ
easat-5862	79	18	news	news	NOUN
easat-5862	79	19	.	.	PUNCT
easat-5862	80	1	this	this	PRON
easat-5862	80	2	aligns	align	VERB
easat-5862	80	3	with	with	ADP
easat-5862	80	4	studies	study	NOUN
easat-5862	80	5	favoring	favor	VERB
easat-5862	80	6	conditional	conditional	ADJ
easat-5862	80	7	conservatism	conservatism	NOUN
easat-5862	80	8	for	for	ADP
easat-5862	80	9	improving	improve	VERB
easat-5862	80	10	financial	financial	ADJ
easat-5862	80	11	transparency	transparency	NOUN
easat-5862	80	12	[	[	X
easat-5862	80	13	15	15	NUM
easat-5862	80	14	]	]	PUNCT
easat-5862	80	15	.	.	PUNCT
easat-5862	81	1	however	however	ADV
easat-5862	81	2	,	,	PUNCT
easat-5862	81	3	biddle	biddle	PROPN
easat-5862	81	4	,	,	PUNCT
easat-5862	81	5	et	et	PROPN
easat-5862	81	6	al	al	PROPN
easat-5862	81	7	.	.	PUNCT
easat-5862	82	1	[	[	X
easat-5862	82	2	16	16	NUM
easat-5862	82	3	]	]	PUNCT
easat-5862	82	4	and	and	CCONJ
easat-5862	82	5	toksoz	toksoz	NOUN
easat-5862	83	1	[	[	X
easat-5862	83	2	17	17	NUM
easat-5862	83	3	]	]	PUNCT
easat-5862	83	4	argue	argue	VERB
easat-5862	83	5	that	that	SCONJ
easat-5862	83	6	unconditional	unconditional	ADJ
easat-5862	83	7	conservatism	conservatism	NOUN
easat-5862	83	8	also	also	ADV
easat-5862	83	9	reduces	reduce	VERB
easat-5862	83	10	risk	risk	NOUN
easat-5862	83	11	by	by	ADP
easat-5862	83	12	limiting	limit	VERB
easat-5862	83	13	earnings	earning	NOUN
easat-5862	83	14	management	management	NOUN
easat-5862	83	15	and	and	CCONJ
easat-5862	83	16	strengthening	strengthen	VERB
easat-5862	83	17	a	a	DET
easat-5862	83	18	firm	firm	NOUN
easat-5862	83	19	's	's	PART
easat-5862	83	20	financial	financial	ADJ
easat-5862	83	21	position	position	NOUN
easat-5862	83	22	through	through	ADP
easat-5862	83	23	better	well	ADJ
easat-5862	83	24	cash	cash	NOUN
easat-5862	83	25	flow	flow	NOUN
easat-5862	83	26	management	management	NOUN
easat-5862	83	27	.	.	PUNCT
easat-5862	84	1	as	as	ADP
easat-5862	84	2	a	a	DET
easat-5862	84	3	result	result	NOUN
easat-5862	84	4	,	,	PUNCT
easat-5862	84	5	unconditional	unconditional	ADJ
easat-5862	84	6	conservatism	conservatism	NOUN
easat-5862	84	7	may	may	AUX
easat-5862	84	8	also	also	ADV
easat-5862	84	9	lower	lower	VERB
easat-5862	84	10	the	the	DET
easat-5862	84	11	likelihood	likelihood	NOUN
easat-5862	84	12	of	of	ADP
easat-5862	84	13	future	future	ADJ
easat-5862	84	14	stock	stock	NOUN
easat-5862	84	15	price	price	NOUN
easat-5862	84	16	crashes	crash	NOUN
easat-5862	84	17	.	.	PUNCT
easat-5862	85	1	based	base	VERB
easat-5862	85	2	on	on	ADP
easat-5862	85	3	these	these	DET
easat-5862	85	4	studies	study	NOUN
easat-5862	85	5	,	,	PUNCT
easat-5862	85	6	we	we	PRON
easat-5862	85	7	propose	propose	VERB
easat-5862	85	8	the	the	DET
easat-5862	85	9	following	follow	VERB
easat-5862	85	10	research	research	NOUN
easat-5862	85	11	hypothesis	hypothesis	NOUN
easat-5862	85	12	:	:	PUNCT
easat-5862	85	13	h1	h1	NOUN
easat-5862	85	14	:	:	PUNCT
easat-5862	85	15	accounting	account	VERB
easat-5862	85	16	conservatism	conservatism	NOUN
easat-5862	85	17	negatively	negatively	ADV
easat-5862	85	18	impacts	impact	VERB
easat-5862	85	19	stock	stock	NOUN
easat-5862	85	20	crash	crash	NOUN
easat-5862	85	21	risk	risk	NOUN
easat-5862	85	22	figure	figure	NOUN
easat-5862	85	23	1	1	NUM
easat-5862	85	24	.	.	PUNCT
easat-5862	85	25	illustration	illustration	NOUN
easat-5862	85	26	of	of	ADP
easat-5862	85	27	hypothesis	hypothesis	NOUN
easat-5862	85	28	1	1	NUM
easat-5862	85	29	.	.	NOUN
easat-5862	85	30	3	3	X
easat-5862	85	31	.	.	X
easat-5862	85	32	research	research	NOUN
easat-5862	85	33	methodology	methodology	NOUN
easat-5862	85	34	3.1	3.1	NUM
easat-5862	85	35	.	.	PUNCT
easat-5862	86	1	research	research	NOUN
easat-5862	86	2	model	model	NOUN
easat-5862	86	3	to	to	PART
easat-5862	86	4	test	test	VERB
easat-5862	86	5	hypothesis	hypothesis	NOUN
easat-5862	86	6	1	1	NUM
easat-5862	86	7	(	(	PUNCT
easat-5862	86	8	h1	h1	PROPN
easat-5862	86	9	)	)	PUNCT
easat-5862	86	10	,	,	PUNCT
easat-5862	86	11	which	which	PRON
easat-5862	86	12	posits	posit	VERB
easat-5862	86	13	that	that	SCONJ
easat-5862	86	14	earnings	earning	NOUN
easat-5862	86	15	management	management	NOUN
easat-5862	86	16	(	(	PUNCT
easat-5862	86	17	conser	conser	NOUN
easat-5862	86	18	)	)	PUNCT
easat-5862	86	19	has	have	VERB
easat-5862	86	20	a	a	DET
easat-5862	86	21	positive	positive	ADJ
easat-5862	86	22	impact	impact	NOUN
easat-5862	86	23	on	on	ADP
easat-5862	86	24	stock	stock	NOUN
easat-5862	86	25	crash	crash	NOUN
easat-5862	86	26	risk	risk	NOUN
easat-5862	86	27	(	(	PUNCT
easat-5862	86	28	crash_r	crash_r	NUM
easat-5862	86	29	)	)	PUNCT
easat-5862	86	30	,	,	PUNCT
easat-5862	86	31	we	we	PRON
easat-5862	86	32	design	design	VERB
easat-5862	86	33	the	the	DET
easat-5862	86	34	following	follow	VERB
easat-5862	86	35	baseline	baseline	PROPN
easat-5862	86	36	regression	regression	NOUN
easat-5862	86	37	model	model	NOUN
easat-5862	86	38	:	:	PUNCT
easat-5862	86	39	crashri	crashri	NOUN
easat-5862	86	40	,	,	PUNCT
easat-5862	86	41	t	t	PROPN
easat-5862	86	42	=	=	SYM
easat-5862	86	43	β0	β0	PROPN
easat-5862	87	1	+	+	CCONJ
easat-5862	87	2	β1conseri	β1conseri	ADJ
easat-5862	87	3	,	,	PUNCT
easat-5862	87	4	t	t	PROPN
easat-5862	87	5	+	+	CCONJ
easat-5862	87	6	β2controlsi	β2controlsi	PROPN
easat-5862	87	7	,	,	PUNCT
easat-5862	87	8	t	t	PROPN
easat-5862	87	9	+	+	CCONJ
easat-5862	87	10	εi	εi	VERB
easat-5862	87	11	,	,	PUNCT
easat-5862	87	12	t	t	PROPN
easat-5862	87	13	(	(	PUNCT
easat-5862	87	14	1	1	NUM
easat-5862	87	15	)	)	PUNCT
easat-5862	87	16	where	where	SCONJ
easat-5862	87	17	crash_r	crash_r	NOUN
easat-5862	87	18	represents	represent	VERB
easat-5862	87	19	stock	stock	NOUN
easat-5862	87	20	crash	crash	NOUN
easat-5862	87	21	risk	risk	NOUN
easat-5862	87	22	,	,	PUNCT
easat-5862	87	23	which	which	PRON
easat-5862	87	24	is	be	AUX
easat-5862	87	25	the	the	DET
easat-5862	87	26	dependent	dependent	ADJ
easat-5862	87	27	variable	variable	NOUN
easat-5862	87	28	.	.	PUNCT
easat-5862	88	1	it	it	PRON
easat-5862	88	2	is	be	AUX
easat-5862	88	3	measured	measure	VERB
easat-5862	88	4	by	by	ADP
easat-5862	88	5	the	the	DET
easat-5862	88	6	standard	standard	ADJ
easat-5862	88	7	deviation	deviation	NOUN
easat-5862	88	8	of	of	ADP
easat-5862	88	9	stock	stock	NOUN
easat-5862	88	10	returns	return	NOUN
easat-5862	88	11	or	or	CCONJ
easat-5862	88	12	other	other	ADJ
easat-5862	88	13	similar	similar	ADJ
easat-5862	88	14	metrics	metric	NOUN
easat-5862	88	15	that	that	PRON
easat-5862	88	16	capture	capture	VERB
easat-5862	88	17	significant	significant	ADJ
easat-5862	88	18	downward	downward	ADJ
easat-5862	88	19	movements	movement	NOUN
easat-5862	88	20	in	in	ADP
easat-5862	88	21	stock	stock	NOUN
easat-5862	88	22	prices	price	NOUN
easat-5862	88	23	.	.	PUNCT
easat-5862	89	1	conser	conser	PROPN
easat-5862	89	2	refers	refer	VERB
easat-5862	89	3	to	to	ADP
easat-5862	89	4	accounting	accounting	NOUN
easat-5862	89	5	conservatism	conservatism	NOUN
easat-5862	89	6	,	,	PUNCT
easat-5862	89	7	typically	typically	ADV
easat-5862	89	8	measured	measure	VERB
easat-5862	89	9	using	use	VERB
easat-5862	89	10	an	an	DET
easat-5862	89	11	accrual	accrual	ADJ
easat-5862	89	12	-	-	PUNCT
easat-5862	89	13	based	base	VERB
easat-5862	89	14	approach	approach	NOUN
easat-5862	89	15	like	like	ADP
easat-5862	89	16	the	the	DET
easat-5862	89	17	basu	basu	PROPN
easat-5862	89	18	[	[	X
easat-5862	89	19	18	18	NUM
easat-5862	89	20	]	]	PUNCT
easat-5862	89	21	model	model	NOUN
easat-5862	89	22	,	,	PUNCT
easat-5862	89	23	or	or	CCONJ
easat-5862	89	24	other	other	ADJ
easat-5862	89	25	measures	measure	NOUN
easat-5862	89	26	that	that	PRON
easat-5862	89	27	reflect	reflect	VERB
easat-5862	89	28	the	the	DET
easat-5862	89	29	timing	timing	NOUN
easat-5862	89	30	of	of	ADP
easat-5862	89	31	profit	profit	NOUN
easat-5862	89	32	and	and	CCONJ
easat-5862	89	33	loss	loss	NOUN
easat-5862	89	34	recognition	recognition	NOUN
easat-5862	89	35	.	.	PUNCT
easat-5862	90	1	controls	control	NOUN
easat-5862	90	2	represents	represent	VERB
easat-5862	90	3	all	all	DET
easat-5862	90	4	control	control	NOUN
easat-5862	90	5	variables	variable	NOUN
easat-5862	90	6	,	,	PUNCT
easat-5862	90	7	including	include	VERB
easat-5862	90	8	:	:	PUNCT
easat-5862	90	9	roe	roe	PROPN
easat-5862	90	10	,	,	PUNCT
easat-5862	90	11	which	which	PRON
easat-5862	90	12	is	be	AUX
easat-5862	90	13	calculated	calculate	VERB
easat-5862	90	14	as	as	ADP
easat-5862	90	15	the	the	DET
easat-5862	90	16	ratio	ratio	NOUN
easat-5862	90	17	of	of	ADP
easat-5862	90	18	net	net	ADJ
easat-5862	90	19	income	income	NOUN
easat-5862	90	20	to	to	AUX
easat-5862	90	21	total	total	ADJ
easat-5862	90	22	ownership	ownership	NOUN
easat-5862	90	23	equity	equity	NOUN
easat-5862	90	24	;	;	PUNCT
easat-5862	90	25	vola	vola	PROPN
easat-5862	90	26	,	,	PUNCT
easat-5862	90	27	measured	measure	VERB
easat-5862	90	28	by	by	ADP
easat-5862	90	29	the	the	DET
easat-5862	90	30	standard	standard	ADJ
easat-5862	90	31	deviation	deviation	NOUN
easat-5862	90	32	of	of	ADP
easat-5862	90	33	stock	stock	NOUN
easat-5862	90	34	returns	return	NOUN
easat-5862	90	35	over	over	ADP
easat-5862	90	36	a	a	DET
easat-5862	90	37	specific	specific	ADJ
easat-5862	90	38	period	period	NOUN
easat-5862	90	39	;	;	PUNCT
easat-5862	90	40	lev	lev	NOUN
easat-5862	90	41	,	,	PUNCT
easat-5862	90	42	the	the	DET
easat-5862	90	43	ratio	ratio	NOUN
easat-5862	90	44	of	of	ADP
easat-5862	90	45	total	total	ADJ
easat-5862	90	46	debt	debt	NOUN
easat-5862	90	47	to	to	ADP
easat-5862	90	48	total	total	ADJ
easat-5862	90	49	equity	equity	NOUN
easat-5862	90	50	;	;	PUNCT
easat-5862	90	51	mb	mb	X
easat-5862	90	52	,	,	PUNCT
easat-5862	90	53	the	the	DET
easat-5862	90	54	market	market	NOUN
easat-5862	90	55	-	-	PUNCT
easat-5862	90	56	to	to	ADP
easat-5862	90	57	-	-	PUNCT
easat-5862	90	58	book	book	NOUN
easat-5862	90	59	ratio	ratio	NOUN
easat-5862	90	60	;	;	PUNCT
easat-5862	90	61	mwnc	mwnc	PROPN
easat-5862	90	62	,	,	PUNCT
easat-5862	90	63	which	which	PRON
easat-5862	90	64	represents	represent	VERB
easat-5862	90	65	the	the	DET
easat-5862	90	66	percentage	percentage	NOUN
easat-5862	90	67	of	of	ADP
easat-5862	90	68	shares	share	NOUN
easat-5862	90	69	owned	own	VERB
easat-5862	90	70	by	by	ADP
easat-5862	90	71	managers	manager	NOUN
easat-5862	90	72	and	and	CCONJ
easat-5862	90	73	their	their	PRON
easat-5862	90	74	family	family	NOUN
easat-5862	90	75	;	;	PUNCT
easat-5862	90	76	fwnc	fwnc	PROPN
easat-5862	90	77	,	,	PUNCT
easat-5862	90	78	which	which	PRON
easat-5862	90	79	represents	represent	VERB
easat-5862	90	80	the	the	DET
easat-5862	90	81	percentage	percentage	NOUN
easat-5862	90	82	of	of	ADP
easat-5862	90	83	shares	share	NOUN
easat-5862	90	84	owned	own	VERB
easat-5862	90	85	by	by	ADP
easat-5862	90	86	foreign	foreign	ADJ
easat-5862	90	87	investors	investor	NOUN
easat-5862	90	88	.	.	PUNCT
easat-5862	91	1	ret	ret	PROPN
easat-5862	91	2	,	,	PUNCT
easat-5862	91	3	indicating	indicate	VERB
easat-5862	91	4	the	the	DET
easat-5862	91	5	stock	stock	NOUN
easat-5862	91	6	return	return	NOUN
easat-5862	91	7	of	of	ADP
easat-5862	91	8	the	the	DET
easat-5862	91	9	firm	firm	NOUN
easat-5862	91	10	.	.	PUNCT
easat-5862	92	1	this	this	DET
easat-5862	92	2	model	model	NOUN
easat-5862	92	3	controls	control	VERB
easat-5862	92	4	for	for	ADP
easat-5862	92	5	firm	firm	ADJ
easat-5862	92	6	-	-	PUNCT
easat-5862	92	7	specific	specific	ADJ
easat-5862	92	8	variables	variable	NOUN
easat-5862	92	9	that	that	PRON
easat-5862	92	10	could	could	AUX
easat-5862	92	11	influence	influence	VERB
easat-5862	92	12	stock	stock	NOUN
easat-5862	92	13	crash	crash	NOUN
easat-5862	92	14	risk	risk	NOUN
easat-5862	92	15	,	,	PUNCT
easat-5862	92	16	allowing	allow	VERB
easat-5862	92	17	us	we	PRON
easat-5862	92	18	to	to	PART
easat-5862	92	19	isolate	isolate	VERB
easat-5862	92	20	the	the	DET
easat-5862	92	21	impact	impact	NOUN
easat-5862	92	22	of	of	ADP
easat-5862	92	23	earnings	earning	NOUN
easat-5862	92	24	management	management	NOUN
easat-5862	92	25	on	on	ADP
easat-5862	92	26	crash	crash	NOUN
easat-5862	92	27	risk	risk	NOUN
easat-5862	92	28	.	.	PUNCT
easat-5862	93	1	besides	besides	SCONJ
easat-5862	93	2	the	the	DET
easat-5862	93	3	main	main	ADJ
easat-5862	93	4	model	model	NOUN
easat-5862	93	5	to	to	PART
easat-5862	93	6	test	test	VERB
easat-5862	93	7	the	the	DET
easat-5862	93	8	direct	direct	ADJ
easat-5862	93	9	impact	impact	NOUN
easat-5862	93	10	of	of	ADP
easat-5862	93	11	accounting	account	VERB
easat-5862	93	12	conservatism	conservatism	NOUN
easat-5862	93	13	on	on	ADP
easat-5862	93	14	stock	stock	NOUN
easat-5862	93	15	crash	crash	NOUN
easat-5862	93	16	risk	risk	NOUN
easat-5862	93	17	,	,	PUNCT
easat-5862	93	18	we	we	PRON
easat-5862	93	19	devise	devise	VERB
easat-5862	93	20	the	the	DET
easat-5862	93	21	second	second	ADJ
easat-5862	93	22	model	model	NOUN
easat-5862	93	23	(	(	PUNCT
easat-5862	93	24	model	model	NOUN
easat-5862	93	25	2	2	NUM
easat-5862	93	26	)	)	PUNCT
easat-5862	93	27	to	to	PART
easat-5862	93	28	further	far	ADV
easat-5862	93	29	explore	explore	VERB
easat-5862	93	30	the	the	DET
easat-5862	93	31	moderating	moderate	VERB
easat-5862	93	32	effect	effect	NOUN
easat-5862	93	33	of	of	ADP
easat-5862	93	34	accounting	account	VERB
easat-5862	93	35	conservatism	conservatism	NOUN
easat-5862	93	36	on	on	ADP
easat-5862	93	37	the	the	DET
easat-5862	93	38	relationship	relationship	NOUN
easat-5862	93	39	between	between	ADP
easat-5862	93	40	firm	firm	ADJ
easat-5862	93	41	profitability	profitability	NOUN
easat-5862	93	42	2734	2734	NUM
easat-5862	93	43	edelweiss	edelweiss	PROPN
easat-5862	93	44	applied	apply	VERB
easat-5862	93	45	science	science	NOUN
easat-5862	93	46	and	and	CCONJ
easat-5862	93	47	technology	technology	NOUN
easat-5862	93	48	issn	issn	PROPN
easat-5862	93	49	:	:	PUNCT
easat-5862	93	50	2576	2576	NUM
easat-5862	93	51	-	-	SYM
easat-5862	93	52	8484	8484	NUM
easat-5862	93	53	vol	vol	NOUN
easat-5862	93	54	.	.	PROPN
easat-5862	94	1	9	9	NUM
easat-5862	94	2	,	,	PUNCT
easat-5862	94	3	no	no	INTJ
easat-5862	94	4	.	.	NOUN
easat-5862	95	1	3	3	NUM
easat-5862	95	2	:	:	SYM
easat-5862	95	3	2731	2731	NUM
easat-5862	95	4	-	-	SYM
easat-5862	95	5	2739	2739	NUM
easat-5862	95	6	,	,	PUNCT
easat-5862	95	7	2025	2025	NUM
easat-5862	95	8	doi	doi	NOUN
easat-5862	95	9	:	:	PUNCT
easat-5862	95	10	10.55214/25768484.v9i3.5862	10.55214/25768484.v9i3.5862	NUM
easat-5862	95	11	©	©	ADP
easat-5862	95	12	2025	2025	NUM
easat-5862	95	13	by	by	ADP
easat-5862	95	14	the	the	DET
easat-5862	95	15	authors	author	NOUN
easat-5862	95	16	;	;	PUNCT
easat-5862	95	17	licensee	licensee	PROPN
easat-5862	95	18	learning	learn	VERB
easat-5862	95	19	gate	gate	NOUN
easat-5862	95	20	on	on	ADP
easat-5862	95	21	stock	stock	NOUN
easat-5862	95	22	crash	crash	NOUN
easat-5862	95	23	risk	risk	NOUN
easat-5862	95	24	.	.	PUNCT
easat-5862	96	1	to	to	PART
easat-5862	96	2	do	do	VERB
easat-5862	96	3	so	so	ADV
easat-5862	96	4	,	,	PUNCT
easat-5862	96	5	we	we	PRON
easat-5862	96	6	extend	extend	VERB
easat-5862	96	7	the	the	DET
easat-5862	96	8	baseline	baseline	NOUN
easat-5862	96	9	model	model	NOUN
easat-5862	96	10	by	by	ADP
easat-5862	96	11	including	include	VERB
easat-5862	96	12	an	an	DET
easat-5862	96	13	interaction	interaction	NOUN
easat-5862	96	14	term	term	NOUN
easat-5862	96	15	between	between	ADP
easat-5862	96	16	accounting	account	VERB
easat-5862	96	17	conservatism	conservatism	NOUN
easat-5862	96	18	(	(	PUNCT
easat-5862	96	19	conser	conser	NOUN
easat-5862	96	20	)	)	PUNCT
easat-5862	96	21	and	and	CCONJ
easat-5862	96	22	firm	firm	ADJ
easat-5862	96	23	profitability	profitability	NOUN
easat-5862	96	24	.	.	PUNCT
easat-5862	97	1	the	the	DET
easat-5862	97	2	modified	modify	VERB
easat-5862	97	3	regression	regression	NOUN
easat-5862	97	4	model	model	NOUN
easat-5862	97	5	is	be	AUX
easat-5862	97	6	as	as	SCONJ
easat-5862	97	7	follows	follow	VERB
easat-5862	97	8	:	:	PUNCT
easat-5862	98	1	𝐶𝑅𝐴𝑆𝐻𝑅𝑖,𝑡	𝐶𝑅𝐴𝑆𝐻𝑅𝑖,𝑡	NOUN
easat-5862	98	2	=	=	SYM
easat-5862	98	3	𝛽0	𝛽0	ADJ
easat-5862	98	4	+	+	CCONJ
easat-5862	98	5	𝛽1𝐶𝑂𝑁𝑆𝐸𝑅𝑖,𝑡	𝛽1𝐶𝑂𝑁𝑆𝐸𝑅𝑖,𝑡	PROPN
easat-5862	98	6	+	+	NUM
easat-5862	98	7	𝛽2𝑅𝑂𝐸𝑖,𝑡	𝛽2𝑅𝑂𝐸𝑖,𝑡	ADJ
easat-5862	98	8	∗	∗	NOUN
easat-5862	98	9	𝐶𝑂𝑁𝑆𝐸𝑅𝑖,𝑡	𝐶𝑂𝑁𝑆𝐸𝑅𝑖,𝑡	ADJ
easat-5862	98	10	+	+	CCONJ
easat-5862	98	11	𝛽3𝐶𝑂𝑁𝑇𝑅𝑂𝐿𝑆𝑖,𝑡	𝛽3𝐶𝑂𝑁𝑇𝑅𝑂𝐿𝑆𝑖,𝑡	NUM
easat-5862	98	12	+	+	NOUN
easat-5862	98	13	𝜀𝑖,𝑡	𝜀𝑖,𝑡	X
easat-5862	98	14	(	(	PUNCT
easat-5862	98	15	2	2	NUM
easat-5862	98	16	)	)	PUNCT
easat-5862	98	17	where	where	SCONJ
easat-5862	98	18	conser	conser	NOUN
easat-5862	98	19	captures	capture	VERB
easat-5862	98	20	accounting	account	VERB
easat-5862	98	21	conservatism	conservatism	NOUN
easat-5862	98	22	for	for	ADP
easat-5862	98	23	firm	firm	ADJ
easat-5862	98	24	i	i	PRON
easat-5862	98	25	at	at	ADP
easat-5862	98	26	time	time	NOUN
easat-5862	98	27	t	t	PROPN
easat-5862	98	28	;	;	PUNCT
easat-5862	98	29	the	the	DET
easat-5862	98	30	interaction	interaction	NOUN
easat-5862	98	31	term	term	NOUN
easat-5862	98	32	roe	roe	PROPN
easat-5862	98	33	×	×	PROPN
easat-5862	98	34	conser	conser	NOUN
easat-5862	98	35	allows	allow	VERB
easat-5862	98	36	for	for	ADP
easat-5862	98	37	an	an	DET
easat-5862	98	38	examination	examination	NOUN
easat-5862	98	39	of	of	ADP
easat-5862	98	40	whether	whether	SCONJ
easat-5862	98	41	accounting	account	VERB
easat-5862	98	42	conservatism	conservatism	NOUN
easat-5862	98	43	moderates	moderate	VERB
easat-5862	98	44	the	the	DET
easat-5862	98	45	relationship	relationship	NOUN
easat-5862	98	46	between	between	ADP
easat-5862	98	47	firm	firm	ADJ
easat-5862	98	48	profitability	profitability	NOUN
easat-5862	98	49	and	and	CCONJ
easat-5862	98	50	stock	stock	NOUN
easat-5862	98	51	crash	crash	NOUN
easat-5862	98	52	risk	risk	NOUN
easat-5862	98	53	.	.	PUNCT
easat-5862	99	1	3.2	3.2	NUM
easat-5862	99	2	.	.	PUNCT
easat-5862	99	3	measure	measure	NOUN
easat-5862	99	4	for	for	ADP
easat-5862	99	5	stock	stock	NOUN
easat-5862	99	6	crash	crash	NOUN
easat-5862	99	7	risk	risk	NOUN
easat-5862	99	8	we	we	PRON
easat-5862	99	9	use	use	VERB
easat-5862	99	10	extended	extended	ADJ
easat-5862	99	11	market	market	NOUN
easat-5862	99	12	model	model	NOUN
easat-5862	99	13	to	to	PART
easat-5862	99	14	estimate	estimate	VERB
easat-5862	99	15	the	the	DET
easat-5862	99	16	firm	firm	NOUN
easat-5862	99	17	-	-	PUNCT
easat-5862	99	18	specific	specific	ADJ
easat-5862	99	19	,	,	PUNCT
easat-5862	99	20	then	then	ADV
easat-5862	99	21	measure	measure	VERB
easat-5862	99	22	stock	stock	NOUN
easat-5862	99	23	price	price	NOUN
easat-5862	99	24	crash	crash	NOUN
easat-5862	99	25	risk	risk	NOUN
easat-5862	99	26	in	in	ADP
easat-5862	99	27	two	two	NUM
easat-5862	99	28	ways	way	NOUN
easat-5862	99	29	:	:	PUNCT
easat-5862	99	30	the	the	DET
easat-5862	99	31	negative	negative	ADJ
easat-5862	99	32	conditional	conditional	ADJ
easat-5862	99	33	return	return	NOUN
easat-5862	99	34	skewness	skewness	NOUN
easat-5862	99	35	(	(	PUNCT
easat-5862	99	36	nskew	nskew	NOUN
easat-5862	99	37	)	)	PUNCT
easat-5862	99	38	and	and	CCONJ
easat-5862	99	39	the	the	DET
easat-5862	99	40	asymmetric	asymmetric	ADJ
easat-5862	99	41	volatility	volatility	NOUN
easat-5862	99	42	of	of	ADP
easat-5862	99	43	firmspecific	firmspecific	ADJ
easat-5862	99	44	weekly	weekly	ADJ
easat-5862	99	45	returns	return	NOUN
easat-5862	99	46	(	(	PUNCT
easat-5862	99	47	dvol	dvol	NOUN
easat-5862	99	48	)	)	PUNCT
easat-5862	100	1	[	[	X
easat-5862	100	2	19	19	NUM
easat-5862	100	3	-	-	SYM
easat-5862	100	4	23	23	NUM
easat-5862	100	5	]	]	PUNCT
easat-5862	100	6	.	.	PUNCT
easat-5862	101	1	the	the	DET
easat-5862	101	2	model	model	NOUN
easat-5862	101	3	is	be	AUX
easat-5862	101	4	expressed	express	VERB
easat-5862	101	5	as	as	ADP
easat-5862	101	6	:	:	PUNCT
easat-5862	101	7	𝑟𝑖,𝑡	𝑟𝑖,𝑡	X
easat-5862	101	8	=	=	SYM
easat-5862	101	9	𝛼0	𝛼0	PROPN
easat-5862	101	10	+	+	CCONJ
easat-5862	101	11	𝛼1𝑟𝑚𝑘,𝑡−2	𝛼1𝑟𝑚𝑘,𝑡−2	PROPN
easat-5862	101	12	+	+	CCONJ
easat-5862	101	13	𝛼2𝑟𝑚𝑘,𝑡−1	𝛼2𝑟𝑚𝑘,𝑡−1	PROPN
easat-5862	101	14	+	+	CCONJ
easat-5862	101	15	𝛼3𝑟𝑚𝑘,𝑡	𝛼3𝑟𝑚𝑘,𝑡	PROPN
easat-5862	101	16	+	+	CCONJ
easat-5862	101	17	𝛼4𝑟𝑚𝑘,𝑡+1	𝛼4𝑟𝑚𝑘,𝑡+1	PROPN
easat-5862	101	18	+	+	CCONJ
easat-5862	101	19	𝛼5𝑟𝑚𝑘,𝑡+2	𝛼5𝑟𝑚𝑘,𝑡+2	PROPN
easat-5862	102	1	+	+	CCONJ
easat-5862	102	2	𝜀𝑖,𝑡	𝜀𝑖,𝑡	X
easat-5862	102	3	(	(	PUNCT
easat-5862	102	4	3	3	NUM
easat-5862	102	5	)	)	PUNCT
easat-5862	102	6	where	where	SCONJ
easat-5862	102	7	𝑟𝑖,𝑡	𝑟𝑖,𝑡	PUNCT
easat-5862	102	8	represents	represent	VERB
easat-5862	102	9	the	the	DET
easat-5862	102	10	return	return	NOUN
easat-5862	102	11	of	of	ADP
easat-5862	102	12	stock	stock	NOUN
easat-5862	102	13	i	i	PRON
easat-5862	102	14	,	,	PUNCT
easat-5862	102	15	while	while	SCONJ
easat-5862	102	16	𝑟𝑚𝑘,𝑡	𝑟𝑚𝑘,𝑡	PROPN
easat-5862	102	17	denotes	denote	VERB
easat-5862	102	18	the	the	DET
easat-5862	102	19	market	market	NOUN
easat-5862	102	20	return	return	NOUN
easat-5862	102	21	.	.	PUNCT
easat-5862	103	1	the	the	DET
easat-5862	103	2	first	first	ADJ
easat-5862	103	3	crash	crash	NOUN
easat-5862	103	4	risk	risk	NOUN
easat-5862	103	5	measure	measure	NOUN
easat-5862	103	6	is	be	AUX
easat-5862	103	7	nskew	nskew	NOUN
easat-5862	103	8	.	.	PUNCT
easat-5862	104	1	the	the	DET
easat-5862	104	2	formula	formula	NOUN
easat-5862	104	3	is	be	AUX
easat-5862	104	4	as	as	SCONJ
easat-5862	104	5	follows	follow	VERB
easat-5862	104	6	:	:	PUNCT
easat-5862	104	7	𝑁𝑆𝐾𝐸𝑊𝑖,𝑡	𝑁𝑆𝐾𝐸𝑊𝑖,𝑡	ADJ
easat-5862	104	8	=	=	SYM
easat-5862	104	9	𝑛(𝑛−1	𝑛(𝑛−1	NOUN
easat-5862	104	10	)	)	PUNCT
easat-5862	104	11	3	3	NUM
easat-5862	104	12	2	2	NUM
easat-5862	104	13	∑(𝑤𝑖,𝑡−	∑(𝑤𝑖,𝑡−	NOUN
easat-5862	104	14	�	�	NOUN
easat-5862	104	15	̅	̅	NOUN
easat-5862	104	16	�	�	NOUN
easat-5862	104	17	𝑖,𝑡)3	𝑖,𝑡)3	PROPN
easat-5862	104	18	(	(	PUNCT
easat-5862	104	19	𝑛−1)(𝑛−2)(∑(𝑤𝑖,𝑡−	𝑛−1)(𝑛−2)(∑(𝑤𝑖,𝑡−	PROPN
easat-5862	104	20	�	�	PROPN
easat-5862	104	21	̅	̅	NOUN
easat-5862	104	22	�	�	NOUN
easat-5862	104	23	𝑖,𝑡	𝑖,𝑡	NOUN
easat-5862	104	24	3	3	NUM
easat-5862	104	25	)	)	PUNCT
easat-5862	104	26	3	3	NUM
easat-5862	104	27	2	2	NUM
easat-5862	104	28	(	(	PUNCT
easat-5862	104	29	4	4	NUM
easat-5862	104	30	)	)	PUNCT
easat-5862	104	31	where	where	SCONJ
easat-5862	104	32	wi	wi	PROPN
easat-5862	104	33	,	,	PUNCT
easat-5862	104	34	t	t	PROPN
easat-5862	104	35	is	be	AUX
easat-5862	104	36	the	the	DET
easat-5862	104	37	natural	natural	ADJ
easat-5862	104	38	logarithm	logarithm	NOUN
easat-5862	104	39	of	of	ADP
easat-5862	104	40	one	one	NUM
easat-5862	104	41	added	add	VERB
easat-5862	104	42	to	to	ADP
easat-5862	104	43	the	the	DET
easat-5862	104	44	residual	residual	ADJ
easat-5862	104	45	return	return	NOUN
easat-5862	104	46	from	from	ADP
easat-5862	104	47	the	the	DET
easat-5862	104	48	earlier	early	ADJ
easat-5862	104	49	calculation	calculation	NOUN
easat-5862	104	50	.	.	PUNCT
easat-5862	105	1	the	the	DET
easat-5862	105	2	second	second	ADJ
easat-5862	105	3	crash	crash	NOUN
easat-5862	105	4	risk	risk	NOUN
easat-5862	105	5	measure	measure	NOUN
easat-5862	105	6	is	be	AUX
easat-5862	105	7	dvol	dvol	NOUN
easat-5862	105	8	,	,	PUNCT
easat-5862	105	9	which	which	PRON
easat-5862	105	10	is	be	AUX
easat-5862	105	11	measured	measure	VERB
easat-5862	105	12	according	accord	VERB
easat-5862	105	13	to	to	ADP
easat-5862	105	14	chen	chen	PROPN
easat-5862	105	15	,	,	PUNCT
easat-5862	105	16	et	et	PROPN
easat-5862	105	17	al	al	PROPN
easat-5862	105	18	.	.	PUNCT
easat-5862	106	1	[	[	X
easat-5862	106	2	19	19	NUM
easat-5862	106	3	]	]	PUNCT
easat-5862	106	4	and	and	CCONJ
easat-5862	106	5	jin	jin	NOUN
easat-5862	106	6	and	and	CCONJ
easat-5862	106	7	myers	myer	NOUN
easat-5862	106	8	[	[	X
easat-5862	106	9	24	24	NUM
easat-5862	106	10	]	]	X
easat-5862	106	11	:	:	PUNCT
easat-5862	106	12	𝐷𝑉𝑂𝐿𝑖,𝑡	𝐷𝑉𝑂𝐿𝑖,𝑡	ADJ
easat-5862	106	13	=	=	SYM
easat-5862	107	1	𝐿𝑜𝑔	𝐿𝑜𝑔	PROPN
easat-5862	107	2	(	(	PUNCT
easat-5862	107	3	𝑛𝑢𝑝−1	𝑛𝑢𝑝−1	PROPN
easat-5862	107	4	)	)	PUNCT
easat-5862	107	5	∑	∑	PROPN
easat-5862	107	6	(	(	PUNCT
easat-5862	107	7	𝑤𝑖,𝑡−	𝑤𝑖,𝑡−	ADJ
easat-5862	107	8	�	�	PROPN
easat-5862	107	9	̅	̅	NOUN
easat-5862	107	10	�	�	NOUN
easat-5862	107	11	𝑖,𝑡)2	𝑖,𝑡)2	ADJ
easat-5862	107	12	𝑑𝑜𝑤𝑛	𝑑𝑜𝑤𝑛	NOUN
easat-5862	107	13	(	(	PUNCT
easat-5862	107	14	𝑛𝑑𝑜𝑤𝑛−1	𝑛𝑑𝑜𝑤𝑛−1	NOUN
easat-5862	107	15	)	)	PUNCT
easat-5862	107	16	∑	∑	PROPN
easat-5862	107	17	(	(	PUNCT
easat-5862	107	18	𝑤𝑖,𝑡−	𝑤𝑖,𝑡−	ADJ
easat-5862	107	19	�	�	PROPN
easat-5862	107	20	̅	̅	NOUN
easat-5862	107	21	�	�	NOUN
easat-5862	107	22	𝑖,𝑡)2	𝑖,𝑡)2	ADJ
easat-5862	107	23	𝑢𝑝	𝑢𝑝	NOUN
easat-5862	107	24	(	(	PUNCT
easat-5862	107	25	5	5	NUM
easat-5862	107	26	)	)	PUNCT
easat-5862	107	27	3.3	3.3	NUM
easat-5862	107	28	.	.	PUNCT
easat-5862	108	1	measure	measure	NOUN
easat-5862	108	2	for	for	ADP
easat-5862	108	3	accounting	account	VERB
easat-5862	108	4	conservatism	conservatism	NOUN
easat-5862	108	5	this	this	DET
easat-5862	108	6	research	research	NOUN
easat-5862	108	7	adopts	adopt	VERB
easat-5862	108	8	the	the	DET
easat-5862	108	9	c	c	NOUN
easat-5862	108	10	-	-	PUNCT
easat-5862	108	11	score	score	NOUN
easat-5862	108	12	as	as	ADP
easat-5862	108	13	a	a	DET
easat-5862	108	14	proxy	proxy	NOUN
easat-5862	108	15	for	for	ADP
easat-5862	108	16	accounting	account	VERB
easat-5862	108	17	conservatism	conservatism	NOUN
easat-5862	108	18	of	of	ADP
easat-5862	108	19	publicly	publicly	ADV
easat-5862	108	20	listed	list	VERB
easat-5862	108	21	companies	company	NOUN
easat-5862	108	22	.	.	PUNCT
easat-5862	109	1	this	this	DET
easat-5862	109	2	model	model	NOUN
easat-5862	109	3	is	be	AUX
easat-5862	109	4	designed	design	VERB
easat-5862	109	5	as	as	ADP
easat-5862	109	6	indicators	indicator	NOUN
easat-5862	109	7	to	to	PART
easat-5862	109	8	detect	detect	VERB
easat-5862	109	9	potential	potential	ADJ
easat-5862	109	10	manipulation	manipulation	NOUN
easat-5862	109	11	in	in	ADP
easat-5862	109	12	financial	financial	ADJ
easat-5862	109	13	statements	statement	NOUN
easat-5862	109	14	.	.	PUNCT
easat-5862	110	1	according	accord	VERB
easat-5862	110	2	to	to	ADP
easat-5862	110	3	the	the	DET
easat-5862	110	4	conservatism	conservatism	NOUN
easat-5862	110	5	index	index	NOUN
easat-5862	110	6	approach	approach	NOUN
easat-5862	110	7	,	,	PUNCT
easat-5862	110	8	accounting	account	VERB
easat-5862	110	9	conservatism	conservatism	NOUN
easat-5862	110	10	entails	entail	VERB
easat-5862	110	11	recognizing	recognize	VERB
easat-5862	110	12	bad	bad	ADJ
easat-5862	110	13	news	news	NOUN
easat-5862	110	14	more	more	ADV
easat-5862	110	15	promptly	promptly	ADV
easat-5862	110	16	while	while	SCONJ
easat-5862	110	17	delaying	delay	VERB
easat-5862	110	18	the	the	DET
easat-5862	110	19	recognition	recognition	NOUN
easat-5862	110	20	of	of	ADP
easat-5862	110	21	good	good	ADJ
easat-5862	110	22	news	news	PROPN
easat-5862	110	23	[	[	X
easat-5862	110	24	18	18	NUM
easat-5862	110	25	,	,	PUNCT
easat-5862	110	26	25	25	NUM
easat-5862	110	27	]	]	PUNCT
easat-5862	110	28	.	.	PUNCT
easat-5862	111	1	the	the	DET
easat-5862	111	2	model	model	NOUN
easat-5862	111	3	is	be	AUX
easat-5862	111	4	expressed	express	VERB
easat-5862	111	5	as	as	ADP
easat-5862	111	6	:	:	PUNCT
easat-5862	111	7	𝐸𝑖,𝑡	𝐸𝑖,𝑡	NOUN
easat-5862	111	8	=	=	SYM
easat-5862	111	9	𝛼0	𝛼0	PROPN
easat-5862	111	10	+	+	CCONJ
easat-5862	111	11	𝛼1𝐷𝑖,𝑡	𝛼1𝐷𝑖,𝑡	PROPN
easat-5862	112	1	+	+	CCONJ
easat-5862	112	2	𝛼2𝑅𝐸𝑇𝑈𝑅𝑁𝑖,𝑡	𝛼2𝑅𝐸𝑇𝑈𝑅𝑁𝑖,𝑡	PROPN
easat-5862	112	3	+	+	PROPN
easat-5862	112	4	𝛼3𝐷𝑖,𝑡𝑅𝐸𝑇𝑈𝑅𝑁𝑖,𝑡	𝛼3𝐷𝑖,𝑡𝑅𝐸𝑇𝑈𝑅𝑁𝑖,𝑡	ADJ
easat-5862	112	5	+	+	X
easat-5862	112	6	𝜀𝑖,𝑡	𝜀𝑖,𝑡	X
easat-5862	112	7	(	(	PUNCT
easat-5862	112	8	6	6	NUM
easat-5862	112	9	)	)	PUNCT
easat-5862	112	10	where	where	SCONJ
easat-5862	112	11	,	,	PUNCT
easat-5862	112	12	𝐸𝑖,𝑡	𝐸𝑖,𝑡	NOUN
easat-5862	112	13	is	be	AUX
easat-5862	112	14	dependent	dependent	ADJ
easat-5862	112	15	variable	variable	NOUN
easat-5862	112	16	,	,	PUNCT
easat-5862	112	17	measured	measure	VERB
easat-5862	112	18	as	as	ADP
easat-5862	112	19	the	the	DET
easat-5862	112	20	net	net	ADJ
easat-5862	112	21	income	income	NOUN
easat-5862	112	22	before	before	ADP
easat-5862	112	23	extraordinary	extraordinary	ADJ
easat-5862	112	24	items	item	NOUN
easat-5862	112	25	,	,	PUNCT
easat-5862	112	26	deflated	deflate	VERB
easat-5862	112	27	by	by	ADP
easat-5862	112	28	the	the	DET
easat-5862	112	29	market	market	NOUN
easat-5862	112	30	value	value	NOUN
easat-5862	112	31	of	of	ADP
easat-5862	112	32	equity	equity	NOUN
easat-5862	112	33	;	;	PUNCT
easat-5862	112	34	𝑅𝐸𝑇𝑈𝑅𝑁𝑖,𝑡	𝑅𝐸𝑇𝑈𝑅𝑁𝑖,𝑡	NOUN
easat-5862	112	35	represents	represent	VERB
easat-5862	112	36	the	the	DET
easat-5862	112	37	stock	stock	NOUN
easat-5862	112	38	return	return	NOUN
easat-5862	112	39	;	;	PUNCT
easat-5862	112	40	𝐷𝑖,𝑡	𝐷𝑖,𝑡	PROPN
easat-5862	112	41	is	be	AUX
easat-5862	112	42	a	a	DET
easat-5862	112	43	dummy	dummy	NOUN
easat-5862	112	44	equal	equal	ADJ
easat-5862	112	45	to	to	ADP
easat-5862	112	46	0	0	NUM
easat-5862	112	47	if	if	SCONJ
easat-5862	112	48	𝑅𝐸𝑇𝑈𝑅𝑁𝑖,𝑡	𝑅𝐸𝑇𝑈𝑅𝑁𝑖,𝑡	NOUN
easat-5862	112	49	is	be	AUX
easat-5862	112	50	positive	positive	ADJ
easat-5862	112	51	,	,	PUNCT
easat-5862	112	52	and	and	CCONJ
easat-5862	112	53	1	1	NUM
easat-5862	112	54	otherwise	otherwise	ADV
easat-5862	112	55	.	.	PUNCT
easat-5862	113	1	the	the	DET
easat-5862	113	2	c	c	NOUN
easat-5862	113	3	-	-	PUNCT
easat-5862	113	4	score	score	NOUN
easat-5862	113	5	and	and	CCONJ
easat-5862	113	6	model	model	NOUN
easat-5862	113	7	is	be	AUX
easat-5862	113	8	are	be	AUX
easat-5862	113	9	presented	present	VERB
easat-5862	113	10	in	in	ADP
easat-5862	113	11	the	the	DET
easat-5862	113	12	following	follow	VERB
easat-5862	113	13	equations	equation	NOUN
easat-5862	113	14	:	:	PUNCT
easat-5862	113	15	𝐶	𝐶	PROPN
easat-5862	113	16	−	−	PROPN
easat-5862	113	17	𝑠𝑐𝑜𝑟𝑒	𝑠𝑐𝑜𝑟𝑒	NOUN
easat-5862	113	18	=	=	SYM
easat-5862	113	19	𝛾0	𝛾0	PROPN
easat-5862	113	20	+	+	CCONJ
easat-5862	113	21	𝛾1𝐹𝑍𝑖,𝑡	𝛾1𝐹𝑍𝑖,𝑡	ADJ
easat-5862	113	22	+	+	CCONJ
easat-5862	113	23	𝛾3𝑀𝐵𝑖,𝑡	𝛾3𝑀𝐵𝑖,𝑡	ADJ
easat-5862	113	24	+	+	CCONJ
easat-5862	113	25	𝛾3𝐿𝐸𝑉𝑖,𝑡	𝛾3𝐿𝐸𝑉𝑖,𝑡	ADJ
easat-5862	113	26	(	(	PUNCT
easat-5862	113	27	7	7	NUM
easat-5862	113	28	)	)	SYM
easat-5862	113	29	4	4	NUM
easat-5862	113	30	.	.	PUNCT
easat-5862	113	31	results	result	VERB
easat-5862	113	32	4.1	4.1	NUM
easat-5862	113	33	.	.	PUNCT
easat-5862	114	1	descriptive	descriptive	ADJ
easat-5862	114	2	statistics	statistic	NOUN
easat-5862	114	3	data	datum	NOUN
easat-5862	114	4	for	for	ADP
easat-5862	114	5	this	this	DET
easat-5862	114	6	research	research	NOUN
easat-5862	114	7	was	be	AUX
easat-5862	114	8	gathered	gather	VERB
easat-5862	114	9	from	from	ADP
easat-5862	114	10	listed	list	VERB
easat-5862	114	11	companies	company	NOUN
easat-5862	114	12	on	on	ADP
easat-5862	114	13	the	the	DET
easat-5862	114	14	“	"	PUNCT
easat-5862	114	15	hochiminh	hochiminh	PROPN
easat-5862	114	16	”	"	PUNCT
easat-5862	114	17	stock	stock	NOUN
easat-5862	114	18	exchange	exchange	NOUN
easat-5862	114	19	in	in	ADP
easat-5862	114	20	vietnamese	vietnamese	PROPN
easat-5862	114	21	.	.	PUNCT
easat-5862	115	1	we	we	PRON
easat-5862	115	2	exclude	exclude	VERB
easat-5862	115	3	all	all	DET
easat-5862	115	4	financial	financial	ADJ
easat-5862	115	5	firms	firm	NOUN
easat-5862	115	6	from	from	ADP
easat-5862	115	7	our	our	PRON
easat-5862	115	8	data	datum	NOUN
easat-5862	115	9	sample	sample	NOUN
easat-5862	115	10	.	.	PUNCT
easat-5862	116	1	the	the	DET
easat-5862	116	2	final	final	ADJ
easat-5862	116	3	sample	sample	NOUN
easat-5862	116	4	has	have	VERB
easat-5862	116	5	328	328	NUM
easat-5862	116	6	companies	company	NOUN
easat-5862	116	7	with	with	ADP
easat-5862	116	8	total	total	ADJ
easat-5862	116	9	14,593	14,593	NUM
easat-5862	116	10	observations	observation	NOUN
easat-5862	116	11	.	.	PUNCT
easat-5862	117	1	sources	source	NOUN
easat-5862	117	2	to	to	PART
easat-5862	117	3	collect	collect	VERB
easat-5862	117	4	data	datum	NOUN
easat-5862	117	5	includes	include	VERB
easat-5862	117	6	financial	financial	ADJ
easat-5862	117	7	statements	statement	NOUN
easat-5862	117	8	,	,	PUNCT
easat-5862	117	9	stock	stock	NOUN
easat-5862	117	10	price	price	NOUN
easat-5862	117	11	databases	database	NOUN
easat-5862	117	12	,	,	PUNCT
easat-5862	117	13	and	and	CCONJ
easat-5862	117	14	firm	firm	ADJ
easat-5862	117	15	-	-	PUNCT
easat-5862	117	16	specific	specific	ADJ
easat-5862	117	17	reports	report	NOUN
easat-5862	117	18	.	.	PUNCT
easat-5862	118	1	the	the	DET
easat-5862	118	2	study	study	NOUN
easat-5862	118	3	spans	span	VERB
easat-5862	118	4	5	5	NUM
easat-5862	118	5	years	year	NOUN
easat-5862	118	6	from	from	ADP
easat-5862	118	7	2019	2019	NUM
easat-5862	118	8	to	to	ADP
easat-5862	118	9	2023	2023	NUM
easat-5862	118	10	,	,	PUNCT
easat-5862	118	11	capturing	capture	VERB
easat-5862	118	12	relevant	relevant	ADJ
easat-5862	118	13	financial	financial	ADJ
easat-5862	118	14	and	and	CCONJ
easat-5862	118	15	stock	stock	NOUN
easat-5862	118	16	data	datum	NOUN
easat-5862	118	17	for	for	ADP
easat-5862	118	18	each	each	DET
easat-5862	118	19	firm	firm	NOUN
easat-5862	118	20	.	.	PUNCT
easat-5862	119	1	table	table	NOUN
easat-5862	119	2	1	1	NUM
easat-5862	119	3	presents	present	VERB
easat-5862	119	4	the	the	DET
easat-5862	119	5	descriptive	descriptive	ADJ
easat-5862	119	6	statistics	statistic	NOUN
easat-5862	119	7	for	for	ADP
easat-5862	119	8	the	the	DET
easat-5862	119	9	variables	variable	NOUN
easat-5862	119	10	in	in	ADP
easat-5862	119	11	the	the	DET
easat-5862	119	12	study	study	NOUN
easat-5862	119	13	,	,	PUNCT
easat-5862	119	14	based	base	VERB
easat-5862	119	15	on	on	ADP
easat-5862	119	16	a	a	DET
easat-5862	119	17	sample	sample	NOUN
easat-5862	119	18	of	of	ADP
easat-5862	119	19	14,593	14,593	NUM
easat-5862	119	20	observations	observation	NOUN
easat-5862	119	21	.	.	PUNCT
easat-5862	120	1	2735	2735	NUM
easat-5862	120	2	edelweiss	edelweiss	PROPN
easat-5862	120	3	applied	apply	VERB
easat-5862	120	4	science	science	NOUN
easat-5862	120	5	and	and	CCONJ
easat-5862	120	6	technology	technology	NOUN
easat-5862	120	7	issn	issn	PROPN
easat-5862	120	8	:	:	PUNCT
easat-5862	120	9	2576	2576	NUM
easat-5862	120	10	-	-	SYM
easat-5862	120	11	8484	8484	NUM
easat-5862	120	12	vol	vol	NOUN
easat-5862	120	13	.	.	PROPN
easat-5862	121	1	9	9	NUM
easat-5862	121	2	,	,	PUNCT
easat-5862	121	3	no	no	INTJ
easat-5862	121	4	.	.	NOUN
easat-5862	122	1	3	3	NUM
easat-5862	122	2	:	:	SYM
easat-5862	122	3	2731	2731	NUM
easat-5862	122	4	-	-	SYM
easat-5862	122	5	2739	2739	NUM
easat-5862	122	6	,	,	PUNCT
easat-5862	122	7	2025	2025	NUM
easat-5862	122	8	doi	doi	NOUN
easat-5862	122	9	:	:	PUNCT
easat-5862	122	10	10.55214/25768484.v9i3.5862	10.55214/25768484.v9i3.5862	NUM
easat-5862	122	11	©	©	ADP
easat-5862	122	12	2025	2025	NUM
easat-5862	122	13	by	by	ADP
easat-5862	122	14	the	the	DET
easat-5862	122	15	authors	author	NOUN
easat-5862	122	16	;	;	PUNCT
easat-5862	122	17	licensee	licensee	PROPN
easat-5862	122	18	learning	learn	VERB
easat-5862	122	19	gate	gate	NOUN
easat-5862	122	20	table	table	NOUN
easat-5862	122	21	1	1	NUM
easat-5862	122	22	.	.	PUNCT
easat-5862	122	23	variable	variable	ADJ
easat-5862	122	24	description	description	NOUN
easat-5862	122	25	.	.	PUNCT
easat-5862	123	1	variable	variable	ADJ
easat-5862	123	2	n	n	PRON
easat-5862	123	3	min	min	PROPN
easat-5862	123	4	.	.	PROPN
easat-5862	123	5	max	max	PROPN
easat-5862	123	6	.	.	PUNCT
easat-5862	124	1	mean	mean	PROPN
easat-5862	124	2	median	median	PROPN
easat-5862	124	3	sdt	sdt	PROPN
easat-5862	124	4	.	.	PUNCT
easat-5862	125	1	dev	dev	PROPN
easat-5862	125	2	.	.	PUNCT
easat-5862	126	1	nskew	nskew	PROPN
easat-5862	126	2	11,593	11,593	NUM
easat-5862	126	3	-2.351	-2.351	NOUN
easat-5862	126	4	4.019	4.019	NUM
easat-5862	126	5	0.012	0.012	NUM
easat-5862	126	6	0.095	0.095	NUM
easat-5862	126	7	0.883	0.883	NUM
easat-5862	126	8	dvol	dvol	NOUN
easat-5862	126	9	11,593	11,593	NUM
easat-5862	126	10	-1.472	-1.472	NUM
easat-5862	126	11	3.725	3.725	NUM
easat-5862	126	12	0.010	0.010	NUM
easat-5862	126	13	0.036	0.036	NUM
easat-5862	126	14	0.607	0.607	NUM
easat-5862	126	15	conser	conser	NOUN
easat-5862	126	16	11,593	11,593	NUM
easat-5862	126	17	-0.388	-0.388	NUM
easat-5862	126	18	0.841	0.841	NUM
easat-5862	126	19	0.119	0.119	NUM
easat-5862	126	20	0.128	0.128	NUM
easat-5862	126	21	0.062	0.062	NUM
easat-5862	126	22	roe	roe	NOUN
easat-5862	126	23	11,593	11,593	NUM
easat-5862	126	24	-3.060	-3.060	NOUN
easat-5862	126	25	5.153	5.153	NUM
easat-5862	126	26	0.038	0.038	NUM
easat-5862	126	27	0.017	0.017	NUM
easat-5862	126	28	0.285	0.285	NUM
easat-5862	126	29	volatility	volatility	NOUN
easat-5862	126	30	11,593	11,593	NUM
easat-5862	126	31	0.032	0.032	NUM
easat-5862	126	32	0.141	0.141	NUM
easat-5862	126	33	0.046	0.046	NUM
easat-5862	126	34	0.033	0.033	NUM
easat-5862	126	35	0.016	0.016	NUM
easat-5862	126	36	mb	mb	ADP
easat-5862	126	37	11,593	11,593	NUM
easat-5862	126	38	1.241	1.241	NUM
easat-5862	126	39	13.086	13.086	NUM
easat-5862	126	40	1.151	1.151	NUM
easat-5862	126	41	0.791	0.791	NUM
easat-5862	126	42	1.204	1.204	NUM
easat-5862	126	43	fwnc	fwnc	NOUN
easat-5862	126	44	11,593	11,593	NUM
easat-5862	126	45	0	0	NUM
easat-5862	127	1	76.069	76.069	NUM
easat-5862	127	2	14.088	14.088	NUM
easat-5862	127	3	11.904	11.904	NUM
easat-5862	127	4	12.209	12.209	NUM
easat-5862	127	5	mwnc	mwnc	NOUN
easat-5862	127	6	11,593	11,593	NUM
easat-5862	127	7	1.219	1.219	NUM
easat-5862	127	8	89.341	89.341	NUM
easat-5862	127	9	27.661	27.661	NUM
easat-5862	127	10	42.082	42.082	NUM
easat-5862	127	11	47.524	47.524	NUM
easat-5862	127	12	return	return	NOUN
easat-5862	127	13	11,593	11,593	NUM
easat-5862	127	14	-0.925	-0.925	NUM
easat-5862	127	15	4.818	4.818	NUM
easat-5862	127	16	0.068	0.068	NUM
easat-5862	127	17	-0.007	-0.007	NOUN
easat-5862	127	18	0.533	0.533	NUM
easat-5862	127	19	the	the	DET
easat-5862	127	20	distribution	distribution	NOUN
easat-5862	127	21	of	of	ADP
easat-5862	127	22	nskew	nskew	NOUN
easat-5862	127	23	,	,	PUNCT
easat-5862	127	24	which	which	PRON
easat-5862	127	25	measures	measure	VERB
easat-5862	127	26	the	the	DET
easat-5862	127	27	skewness	skewness	NOUN
easat-5862	127	28	of	of	ADP
easat-5862	127	29	stock	stock	NOUN
easat-5862	127	30	returns	return	NOUN
easat-5862	127	31	,	,	PUNCT
easat-5862	127	32	is	be	AUX
easat-5862	127	33	showing	show	VERB
easat-5862	127	34	significant	significant	ADJ
easat-5862	127	35	asymmetry	asymmetry	NOUN
easat-5862	127	36	with	with	ADP
easat-5862	127	37	values	value	NOUN
easat-5862	127	38	ranging	range	VERB
easat-5862	127	39	from	from	ADP
easat-5862	127	40	-2.351	-2.351	NOUN
easat-5862	127	41	to	to	ADP
easat-5862	127	42	4.019	4.019	NUM
easat-5862	127	43	and	and	CCONJ
easat-5862	127	44	a	a	DET
easat-5862	127	45	mean	mean	NOUN
easat-5862	127	46	close	close	ADJ
easat-5862	127	47	to	to	ADP
easat-5862	127	48	zero	zero	NUM
easat-5862	127	49	(	(	PUNCT
easat-5862	127	50	0.012	0.012	NUM
easat-5862	127	51	)	)	PUNCT
easat-5862	127	52	.	.	PUNCT
easat-5862	128	1	this	this	PRON
easat-5862	128	2	is	be	AUX
easat-5862	128	3	similar	similar	ADJ
easat-5862	128	4	to	to	ADP
easat-5862	128	5	dvol	dvol	NOUN
easat-5862	128	6	,	,	PUNCT
easat-5862	128	7	that	that	PRON
easat-5862	128	8	is	be	AUX
easat-5862	128	9	representing	represent	VERB
easat-5862	128	10	fluctuations	fluctuation	NOUN
easat-5862	128	11	in	in	ADP
easat-5862	128	12	the	the	DET
easat-5862	128	13	trading	trading	NOUN
easat-5862	128	14	volume	volume	NOUN
easat-5862	128	15	that	that	PRON
easat-5862	128	16	exhibits	exhibit	VERB
easat-5862	128	17	considerable	considerable	ADJ
easat-5862	128	18	variation	variation	NOUN
easat-5862	128	19	across	across	ADP
easat-5862	128	20	firms	firm	NOUN
easat-5862	128	21	,	,	PUNCT
easat-5862	128	22	with	with	ADP
easat-5862	128	23	a	a	DET
easat-5862	128	24	mean	mean	NOUN
easat-5862	128	25	of	of	ADP
easat-5862	128	26	0.010	0.010	NUM
easat-5862	128	27	and	and	CCONJ
easat-5862	128	28	a	a	DET
easat-5862	128	29	range	range	NOUN
easat-5862	128	30	from	from	ADP
easat-5862	128	31	-1.472	-1.472	PUNCT
easat-5862	128	32	to	to	ADP
easat-5862	128	33	3.725	3.725	NUM
easat-5862	128	34	,	,	PUNCT
easat-5862	128	35	reflecting	reflect	VERB
easat-5862	128	36	differences	difference	NOUN
easat-5862	128	37	in	in	ADP
easat-5862	128	38	market	market	NOUN
easat-5862	128	39	liquidity	liquidity	NOUN
easat-5862	128	40	and	and	CCONJ
easat-5862	128	41	trading	trading	NOUN
easat-5862	128	42	intensity	intensity	NOUN
easat-5862	128	43	.	.	PUNCT
easat-5862	129	1	meanwhile	meanwhile	ADV
easat-5862	129	2	,	,	PUNCT
easat-5862	129	3	conser	conser	PROPN
easat-5862	129	4	,	,	PUNCT
easat-5862	129	5	which	which	PRON
easat-5862	129	6	measures	measure	VERB
easat-5862	129	7	accounting	account	VERB
easat-5862	129	8	conservatism	conservatism	NOUN
easat-5862	129	9	,	,	PUNCT
easat-5862	129	10	has	have	VERB
easat-5862	129	11	a	a	DET
easat-5862	129	12	relatively	relatively	ADV
easat-5862	129	13	low	low	ADJ
easat-5862	129	14	standard	standard	ADJ
easat-5862	129	15	deviation	deviation	NOUN
easat-5862	129	16	(	(	PUNCT
easat-5862	129	17	0.062	0.062	NUM
easat-5862	129	18	)	)	PUNCT
easat-5862	129	19	and	and	CCONJ
easat-5862	129	20	a	a	DET
easat-5862	129	21	mean	mean	NOUN
easat-5862	129	22	of	of	ADP
easat-5862	129	23	0.119	0.119	NUM
easat-5862	129	24	,	,	PUNCT
easat-5862	129	25	indicating	indicate	VERB
easat-5862	129	26	that	that	SCONJ
easat-5862	129	27	firms	firm	NOUN
easat-5862	129	28	generally	generally	ADV
easat-5862	129	29	adhere	adhere	VERB
easat-5862	129	30	to	to	ADP
easat-5862	129	31	a	a	DET
easat-5862	129	32	stable	stable	ADJ
easat-5862	129	33	level	level	NOUN
easat-5862	129	34	of	of	ADP
easat-5862	129	35	conservative	conservative	ADJ
easat-5862	129	36	financial	financial	ADJ
easat-5862	129	37	reporting	reporting	NOUN
easat-5862	129	38	practices	practice	NOUN
easat-5862	129	39	.	.	PUNCT
easat-5862	130	1	table	table	NOUN
easat-5862	130	2	2	2	NUM
easat-5862	130	3	shows	show	VERB
easat-5862	130	4	the	the	DET
easat-5862	130	5	correlation	correlation	NOUN
easat-5862	130	6	between	between	ADP
easat-5862	130	7	each	each	DET
easat-5862	130	8	pair	pair	NOUN
easat-5862	130	9	of	of	ADP
easat-5862	130	10	variables	variable	NOUN
easat-5862	130	11	in	in	ADP
easat-5862	130	12	the	the	DET
easat-5862	130	13	research	research	NOUN
easat-5862	130	14	.	.	PUNCT
easat-5862	131	1	we	we	PRON
easat-5862	131	2	can	can	AUX
easat-5862	131	3	see	see	VERB
easat-5862	131	4	that	that	SCONJ
easat-5862	131	5	all	all	DET
easat-5862	131	6	the	the	DET
easat-5862	131	7	values	value	NOUN
easat-5862	131	8	are	be	AUX
easat-5862	131	9	generally	generally	ADV
easat-5862	131	10	smaller	small	ADJ
easat-5862	131	11	than	than	ADP
easat-5862	131	12	0.5	0.5	NUM
easat-5862	131	13	,	,	PUNCT
easat-5862	131	14	which	which	PRON
easat-5862	131	15	means	mean	VERB
easat-5862	131	16	that	that	SCONJ
easat-5862	131	17	there	there	PRON
easat-5862	131	18	is	be	VERB
easat-5862	131	19	no	no	DET
easat-5862	131	20	serious	serious	ADJ
easat-5862	131	21	multi	multi	NOUN
easat-5862	131	22	-	-	NOUN
easat-5862	131	23	linearity	linearity	NOUN
easat-5862	131	24	among	among	ADP
easat-5862	131	25	variables	variable	NOUN
easat-5862	131	26	.	.	PUNCT
easat-5862	132	1	table	table	NOUN
easat-5862	132	2	2	2	NUM
easat-5862	132	3	.	.	PUNCT
easat-5862	132	4	correlation	correlation	NOUN
easat-5862	132	5	matrix	matrix	NOUN
easat-5862	132	6	conser	conser	NOUN
easat-5862	132	7	roe	roe	PROPN
easat-5862	132	8	vola	vola	PROPN
easat-5862	132	9	ret	ret	PROPN
easat-5862	132	10	mb	mb	PROPN
easat-5862	132	11	fwnc	fwnc	PROPN
easat-5862	132	12	fwnc	fwnc	PROPN
easat-5862	132	13	conser	conser	PROPN
easat-5862	132	14	1	1	NUM
easat-5862	132	15	roe	roe	PROPN
easat-5862	132	16	0.206	0.206	NUM
easat-5862	132	17	*	*	PROPN
easat-5862	132	18	*	*	PROPN
easat-5862	132	19	1	1	NUM
easat-5862	132	20	vola	vola	PROPN
easat-5862	132	21	0.070	0.070	NUM
easat-5862	132	22	*	*	PUNCT
easat-5862	132	23	*	*	PUNCT
easat-5862	132	24	0.084	0.084	NUM
easat-5862	132	25	*	*	NOUN
easat-5862	132	26	*	*	SYM
easat-5862	132	27	1	1	NUM
easat-5862	132	28	ret	ret	NOUN
easat-5862	132	29	-0.025	-0.025	PUNCT
easat-5862	132	30	-0.047	-0.047	NUM
easat-5862	132	31	-0.017	-0.017	PUNCT
easat-5862	132	32	1	1	NUM
easat-5862	132	33	mb	mb	ADP
easat-5862	132	34	0.006	0.006	NUM
easat-5862	132	35	0.047	0.047	NUM
easat-5862	132	36	0.037	0.037	NUM
easat-5862	132	37	-0.033	-0.033	PUNCT
easat-5862	132	38	1	1	NUM
easat-5862	132	39	fwnc	fwnc	NOUN
easat-5862	132	40	0.052	0.052	NUM
easat-5862	132	41	*	*	PUNCT
easat-5862	132	42	0.141	0.141	NUM
easat-5862	132	43	*	*	SYM
easat-5862	132	44	*	*	X
easat-5862	132	45	.049	.049	NUM
easat-5862	132	46	*	*	PROPN
easat-5862	132	47	0.003	0.003	NUM
easat-5862	132	48	0.017	0.017	NUM
easat-5862	132	49	1	1	NUM
easat-5862	132	50	mwnc	mwnc	NOUN
easat-5862	132	51	0.030	0.030	NUM
easat-5862	132	52	0.011	0.011	NUM
easat-5862	132	53	0.009	0.009	NUM
easat-5862	132	54	0.043	0.043	NUM
easat-5862	132	55	-0.012	-0.012	NUM
easat-5862	132	56	0.062	0.062	NUM
easat-5862	132	57	*	*	SYM
easat-5862	132	58	1	1	NUM
easat-5862	132	59	note	note	NOUN
easat-5862	132	60	:	:	PUNCT
easat-5862	132	61	*	*	PUNCT
easat-5862	132	62	*	*	NOUN
easat-5862	132	63	.	.	PUNCT
easat-5862	132	64	correlation	correlation	NOUN
easat-5862	132	65	is	be	AUX
easat-5862	132	66	significant	significant	ADJ
easat-5862	132	67	at	at	ADP
easat-5862	132	68	the	the	DET
easat-5862	132	69	0.01	0.01	NUM
easat-5862	132	70	level	level	NOUN
easat-5862	132	71	(	(	PUNCT
easat-5862	132	72	2	2	NUM
easat-5862	132	73	-	-	PUNCT
easat-5862	132	74	tailed	tailed	ADJ
easat-5862	132	75	)	)	PUNCT
easat-5862	132	76	.	.	PUNCT
easat-5862	133	1	*	*	PUNCT
easat-5862	133	2	.	.	PUNCT
easat-5862	134	1	correlation	correlation	NOUN
easat-5862	134	2	is	be	AUX
easat-5862	134	3	significant	significant	ADJ
easat-5862	134	4	at	at	ADP
easat-5862	134	5	the	the	DET
easat-5862	134	6	0.05	0.05	NUM
easat-5862	134	7	level	level	NOUN
easat-5862	134	8	(	(	PUNCT
easat-5862	134	9	2	2	NUM
easat-5862	134	10	-	-	PUNCT
easat-5862	134	11	tailed	tailed	ADJ
easat-5862	134	12	)	)	PUNCT
easat-5862	134	13	.	.	PUNCT
easat-5862	135	1	5	5	X
easat-5862	135	2	.	.	NOUN
easat-5862	135	3	results	result	NOUN
easat-5862	135	4	and	and	CCONJ
easat-5862	135	5	discussion	discussion	NOUN
easat-5862	135	6	5.1	5.1	NUM
easat-5862	135	7	.	.	PUNCT
easat-5862	136	1	results	result	NOUN
easat-5862	136	2	for	for	ADP
easat-5862	136	3	model	model	NOUN
easat-5862	136	4	1	1	NUM
easat-5862	136	5	table	table	NOUN
easat-5862	136	6	3	3	NUM
easat-5862	136	7	presents	present	VERB
easat-5862	136	8	the	the	DET
easat-5862	136	9	baseline	baseline	NOUN
easat-5862	136	10	model	model	NOUN
easat-5862	136	11	results	result	NOUN
easat-5862	136	12	,	,	PUNCT
easat-5862	136	13	evaluating	evaluate	VERB
easat-5862	136	14	how	how	SCONJ
easat-5862	136	15	firm	firm	ADJ
easat-5862	136	16	-	-	PUNCT
easat-5862	136	17	specific	specific	ADJ
easat-5862	136	18	factors	factor	NOUN
easat-5862	136	19	influence	influence	VERB
easat-5862	136	20	the	the	DET
easat-5862	136	21	dependent	dependent	ADJ
easat-5862	136	22	variable	variable	ADJ
easat-5862	136	23	stock	stock	NOUN
easat-5862	136	24	crash	crash	NOUN
easat-5862	136	25	risk	risk	NOUN
easat-5862	136	26	,	,	PUNCT
easat-5862	136	27	nskew	nskew	NOUN
easat-5862	136	28	and	and	CCONJ
easat-5862	136	29	dvol	dvol	NOUN
easat-5862	136	30	.	.	PUNCT
easat-5862	137	1	5.1.1	5.1.1	NOUN
easat-5862	137	2	.	.	PUNCT
easat-5862	138	1	impact	impact	NOUN
easat-5862	138	2	of	of	ADP
easat-5862	138	3	accounting	account	VERB
easat-5862	138	4	conservatism	conservatism	NOUN
easat-5862	138	5	(	(	PUNCT
easat-5862	138	6	conser	conser	NOUN
easat-5862	138	7	)	)	PUNCT
easat-5862	138	8	on	on	ADP
easat-5862	138	9	stock	stock	NOUN
easat-5862	138	10	crash	crash	NOUN
easat-5862	138	11	risk	risk	VERB
easat-5862	138	12	the	the	DET
easat-5862	138	13	coefficient	coefficient	NOUN
easat-5862	138	14	of	of	ADP
easat-5862	138	15	conser	conser	NOUN
easat-5862	138	16	is	be	AUX
easat-5862	138	17	0.008	0.008	NUM
easat-5862	138	18	for	for	ADP
easat-5862	138	19	nskew	nskew	NOUN
easat-5862	138	20	and	and	CCONJ
easat-5862	138	21	0.018	0.018	NUM
easat-5862	138	22	for	for	ADP
easat-5862	138	23	dvol	dvol	NOUN
easat-5862	138	24	,	,	PUNCT
easat-5862	138	25	making	make	VERB
easat-5862	138	26	both	both	PRON
easat-5862	138	27	of	of	ADP
easat-5862	138	28	these	these	PRON
easat-5862	138	29	statistically	statistically	ADV
easat-5862	138	30	significant	significant	ADJ
easat-5862	138	31	at	at	ADP
easat-5862	138	32	the	the	DET
easat-5862	138	33	level	level	NOUN
easat-5862	138	34	of	of	ADP
easat-5862	138	35	1	1	NUM
easat-5862	138	36	%	%	NOUN
easat-5862	138	37	.	.	PUNCT
easat-5862	139	1	indicating	indicate	VERB
easat-5862	139	2	is	be	AUX
easat-5862	139	3	the	the	DET
easat-5862	139	4	results	result	NOUN
easat-5862	139	5	that	that	PRON
easat-5862	139	6	accounting	account	VERB
easat-5862	139	7	conservatism	conservatism	NOUN
easat-5862	139	8	(	(	PUNCT
easat-5862	139	9	conser	conser	NOUN
easat-5862	139	10	)	)	PUNCT
easat-5862	139	11	is	be	AUX
easat-5862	139	12	seen	see	VERB
easat-5862	139	13	negatively	negatively	ADV
easat-5862	139	14	when	when	SCONJ
easat-5862	139	15	associated	associate	VERB
easat-5862	139	16	with	with	ADP
easat-5862	139	17	stock	stock	NOUN
easat-5862	139	18	crash	crash	NOUN
easat-5862	139	19	risk	risk	NOUN
easat-5862	139	20	.	.	PUNCT
easat-5862	140	1	so	so	ADV
easat-5862	140	2	firms	firm	NOUN
easat-5862	140	3	with	with	ADP
easat-5862	140	4	higher	high	ADJ
easat-5862	140	5	levels	level	NOUN
easat-5862	140	6	of	of	ADP
easat-5862	140	7	accounting	account	VERB
easat-5862	140	8	conservatism	conservatism	NOUN
easat-5862	140	9	experience	experience	NOUN
easat-5862	140	10	lower	low	ADJ
easat-5862	140	11	crash	crash	NOUN
easat-5862	140	12	risk	risk	NOUN
easat-5862	140	13	.	.	PUNCT
easat-5862	141	1	the	the	DET
easat-5862	141	2	negative	negative	ADJ
easat-5862	141	3	link	link	NOUN
easat-5862	141	4	implies	imply	VERB
easat-5862	141	5	that	that	SCONJ
easat-5862	141	6	conservatism	conservatism	NOUN
easat-5862	141	7	may	may	AUX
easat-5862	141	8	prevent	prevent	VERB
easat-5862	141	9	earnings	earning	NOUN
easat-5862	141	10	manipulation	manipulation	NOUN
easat-5862	141	11	and	and	CCONJ
easat-5862	141	12	promote	promote	VERB
easat-5862	141	13	the	the	DET
easat-5862	141	14	timely	timely	ADJ
easat-5862	141	15	recognition	recognition	NOUN
easat-5862	141	16	of	of	ADP
easat-5862	141	17	losses	loss	NOUN
easat-5862	141	18	,	,	PUNCT
easat-5862	141	19	thereby	thereby	ADV
easat-5862	141	20	limiting	limit	VERB
easat-5862	141	21	the	the	DET
easat-5862	141	22	accumulation	accumulation	NOUN
easat-5862	141	23	of	of	ADP
easat-5862	141	24	hidden	hidden	ADJ
easat-5862	141	25	risks	risk	NOUN
easat-5862	141	26	.	.	PUNCT
easat-5862	142	1	by	by	ADP
easat-5862	142	2	enforcing	enforce	VERB
easat-5862	142	3	more	more	ADJ
easat-5862	142	4	prudent	prudent	ADJ
easat-5862	142	5	accounting	accounting	NOUN
easat-5862	142	6	practices	practice	NOUN
easat-5862	142	7	,	,	PUNCT
easat-5862	142	8	firms	firm	NOUN
easat-5862	142	9	reduce	reduce	VERB
easat-5862	142	10	asymmetry	asymmetry	NOUN
easat-5862	142	11	in	in	ADP
easat-5862	142	12	the	the	DET
easat-5862	142	13	information	information	NOUN
easat-5862	142	14	between	between	ADP
easat-5862	142	15	investors	investor	NOUN
easat-5862	142	16	and	and	CCONJ
easat-5862	142	17	management	management	NOUN
easat-5862	142	18	,	,	PUNCT
easat-5862	142	19	improving	improve	VERB
easat-5862	142	20	transparency	transparency	NOUN
easat-5862	142	21	and	and	CCONJ
easat-5862	142	22	also	also	ADV
easat-5862	142	23	mitigating	mitigate	VERB
easat-5862	142	24	the	the	DET
easat-5862	142	25	potential	potential	NOUN
easat-5862	142	26	for	for	ADP
easat-5862	142	27	sudden	sudden	ADJ
easat-5862	142	28	,	,	PUNCT
easat-5862	142	29	severe	severe	ADJ
easat-5862	142	30	stock	stock	NOUN
easat-5862	142	31	price	price	NOUN
easat-5862	142	32	declines	decline	VERB
easat-5862	142	33	.	.	PUNCT
easat-5862	143	1	showing	show	VERB
easat-5862	143	2	conservative	conservative	ADJ
easat-5862	143	3	accounting	accounting	NOUN
easat-5862	143	4	serves	serve	VERB
easat-5862	143	5	as	as	ADP
easat-5862	143	6	a	a	DET
easat-5862	143	7	way	way	NOUN
easat-5862	143	8	to	to	ADP
easat-5862	143	9	2736	2736	NUM
easat-5862	143	10	edelweiss	edelweiss	PROPN
easat-5862	143	11	applied	apply	VERB
easat-5862	143	12	science	science	NOUN
easat-5862	143	13	and	and	CCONJ
easat-5862	143	14	technology	technology	NOUN
easat-5862	143	15	issn	issn	PROPN
easat-5862	143	16	:	:	PUNCT
easat-5862	143	17	2576	2576	NUM
easat-5862	143	18	-	-	SYM
easat-5862	143	19	8484	8484	NUM
easat-5862	143	20	vol	vol	NOUN
easat-5862	143	21	.	.	PROPN
easat-5862	144	1	9	9	NUM
easat-5862	144	2	,	,	PUNCT
easat-5862	144	3	no	no	INTJ
easat-5862	144	4	.	.	NOUN
easat-5862	145	1	3	3	NUM
easat-5862	145	2	:	:	SYM
easat-5862	145	3	2731	2731	NUM
easat-5862	145	4	-	-	SYM
easat-5862	145	5	2739	2739	NUM
easat-5862	145	6	,	,	PUNCT
easat-5862	145	7	2025	2025	NUM
easat-5862	145	8	doi	doi	NOUN
easat-5862	145	9	:	:	PUNCT
easat-5862	145	10	10.55214/25768484.v9i3.5862	10.55214/25768484.v9i3.5862	NUM
easat-5862	145	11	©	©	ADP
easat-5862	145	12	2025	2025	NUM
easat-5862	145	13	by	by	ADP
easat-5862	145	14	the	the	DET
easat-5862	145	15	authors	author	NOUN
easat-5862	145	16	;	;	PUNCT
easat-5862	145	17	licensee	licensee	PROPN
easat-5862	145	18	learning	learn	VERB
easat-5862	145	19	gate	gate	PROPN
easat-5862	145	20	dissuade	dissuade	VERB
easat-5862	145	21	an	an	DET
easat-5862	145	22	opportunistic	opportunistic	ADJ
easat-5862	145	23	accrual	accrual	ADJ
easat-5862	145	24	management	management	NOUN
easat-5862	145	25	and	and	CCONJ
easat-5862	145	26	also	also	ADV
easat-5862	145	27	contributes	contribute	VERB
easat-5862	145	28	to	to	ADP
easat-5862	145	29	overall	overall	ADJ
easat-5862	145	30	market	market	NOUN
easat-5862	145	31	stability	stability	NOUN
easat-5862	145	32	by	by	ADP
easat-5862	145	33	bolstering	bolster	VERB
easat-5862	145	34	investor	investor	NOUN
easat-5862	145	35	confidence	confidence	NOUN
easat-5862	145	36	.	.	PUNCT
easat-5862	146	1	5.1.2	5.1.2	X
easat-5862	146	2	.	.	X
easat-5862	146	3	impact	impact	NOUN
easat-5862	146	4	of	of	ADP
easat-5862	146	5	firm	firm	ADJ
easat-5862	146	6	profitability	profitability	NOUN
easat-5862	146	7	(	(	PUNCT
easat-5862	146	8	roe	roe	NOUN
easat-5862	146	9	)	)	PUNCT
easat-5862	146	10	on	on	ADP
easat-5862	146	11	stock	stock	NOUN
easat-5862	146	12	crash	crash	NOUN
easat-5862	146	13	risk	risk	NOUN
easat-5862	146	14	return	return	NOUN
easat-5862	146	15	on	on	ADP
easat-5862	146	16	equity	equity	NOUN
easat-5862	146	17	(	(	PUNCT
easat-5862	146	18	roe	roe	PROPN
easat-5862	146	19	)	)	PUNCT
easat-5862	146	20	associated	associate	VERB
easat-5862	146	21	with	with	ADP
easat-5862	146	22	nske	nske	PROPN
easat-5862	146	23	is	be	AUX
easat-5862	146	24	significantly	significantly	ADV
easat-5862	146	25	negative	negative	ADJ
easat-5862	146	26	showing	show	VERB
easat-5862	146	27	that	that	SCONJ
easat-5862	146	28	firms	firm	NOUN
easat-5862	146	29	with	with	ADP
easat-5862	146	30	high	high	ADJ
easat-5862	146	31	profits	profit	NOUN
easat-5862	146	32	are	be	AUX
easat-5862	146	33	less	less	ADV
easat-5862	146	34	likely	likely	ADJ
easat-5862	146	35	to	to	PART
easat-5862	146	36	experience	experience	VERB
easat-5862	146	37	stock	stock	NOUN
easat-5862	146	38	price	price	NOUN
easat-5862	146	39	crashes	crash	NOUN
easat-5862	146	40	.	.	PUNCT
easat-5862	147	1	on	on	ADP
easat-5862	147	2	the	the	DET
easat-5862	147	3	other	other	ADJ
easat-5862	147	4	hand	hand	NOUN
easat-5862	147	5	,	,	PUNCT
easat-5862	147	6	its	its	PRON
easat-5862	147	7	relationship	relationship	NOUN
easat-5862	147	8	with	with	ADP
easat-5862	147	9	dvol	dvol	NOUN
easat-5862	147	10	is	be	AUX
easat-5862	147	11	statistically	statistically	ADV
easat-5862	147	12	insignificant	insignificant	ADJ
easat-5862	147	13	,	,	PUNCT
easat-5862	147	14	implying	imply	VERB
easat-5862	147	15	that	that	PRON
easat-5862	147	16	profitability	profitability	NOUN
easat-5862	147	17	's	's	PART
easat-5862	147	18	influence	influence	NOUN
easat-5862	147	19	on	on	ADP
easat-5862	147	20	downside	downside	ADJ
easat-5862	147	21	volatility	volatility	NOUN
easat-5862	147	22	is	be	AUX
easat-5862	147	23	weaker	weak	ADJ
easat-5862	147	24	.	.	PUNCT
easat-5862	148	1	this	this	PRON
easat-5862	148	2	orients	orient	VERB
easat-5862	148	3	with	with	ADP
easat-5862	148	4	the	the	DET
easat-5862	148	5	expectation	expectation	NOUN
easat-5862	148	6	that	that	SCONJ
easat-5862	148	7	higher	high	ADJ
easat-5862	148	8	profitability	profitability	NOUN
easat-5862	148	9	reduces	reduce	VERB
easat-5862	148	10	the	the	DET
easat-5862	148	11	likelihood	likelihood	NOUN
easat-5862	148	12	of	of	ADP
easat-5862	148	13	severe	severe	ADJ
easat-5862	148	14	negative	negative	ADJ
easat-5862	148	15	price	price	NOUN
easat-5862	148	16	movements	movement	NOUN
easat-5862	148	17	by	by	ADP
easat-5862	148	18	enhancing	enhance	VERB
easat-5862	148	19	investor	investor	NOUN
easat-5862	148	20	confidence	confidence	NOUN
easat-5862	148	21	and	and	CCONJ
easat-5862	148	22	financial	financial	ADJ
easat-5862	148	23	stability	stability	NOUN
easat-5862	148	24	.	.	PUNCT
easat-5862	149	1	table	table	NOUN
easat-5862	149	2	3	3	NUM
easat-5862	149	3	.	.	PUNCT
easat-5862	149	4	results	result	NOUN
easat-5862	149	5	for	for	ADP
easat-5862	149	6	the	the	DET
easat-5862	149	7	baseline	baseline	PROPN
easat-5862	149	8	model	model	NOUN
easat-5862	149	9	(	(	PUNCT
easat-5862	149	10	model	model	NOUN
easat-5862	149	11	1	1	NUM
easat-5862	149	12	)	)	PUNCT
easat-5862	149	13	model	model	NOUN
easat-5862	149	14	1	1	NUM
easat-5862	149	15	nskew	nskew	NOUN
easat-5862	149	16	dvol	dvol	PROPN
easat-5862	149	17	coeff	coeff	PROPN
easat-5862	149	18	.	.	PUNCT
easat-5862	150	1	t	t	PROPN
easat-5862	150	2	-	-	PUNCT
easat-5862	150	3	stat	stat	NOUN
easat-5862	150	4	.	.	PUNCT
easat-5862	151	1	coeff	coeff	PROPN
easat-5862	151	2	.	.	PUNCT
easat-5862	152	1	t	t	PROPN
easat-5862	152	2	-	-	PUNCT
easat-5862	152	3	stat	stat	NOUN
easat-5862	152	4	.	.	PUNCT
easat-5862	153	1	conser	conser	PROPN
easat-5862	153	2	-0.008	-0.008	NOUN
easat-5862	153	3	*	*	PUNCT
easat-5862	153	4	*	*	PUNCT
easat-5862	153	5	*	*	PUNCT
easat-5862	153	6	-2.61	-2.61	NOUN
easat-5862	153	7	-0.018	-0.018	PUNCT
easat-5862	153	8	*	*	PUNCT
easat-5862	153	9	*	*	PUNCT
easat-5862	153	10	*	*	PUNCT
easat-5862	153	11	-2.57	-2.57	NUM
easat-5862	153	12	roe	roe	PROPN
easat-5862	153	13	-0.219	-0.219	PROPN
easat-5862	153	14	*	*	PROPN
easat-5862	153	15	*	*	PROPN
easat-5862	153	16	-2.24	-2.24	NUM
easat-5862	153	17	-0.039	-0.039	X
easat-5862	153	18	-1.23	-1.23	NUM
easat-5862	153	19	vola	vola	PROPN
easat-5862	153	20	0.015	0.015	NUM
easat-5862	153	21	*	*	PUNCT
easat-5862	153	22	*	*	PUNCT
easat-5862	153	23	*	*	PUNCT
easat-5862	153	24	3.09	3.09	NUM
easat-5862	153	25	0.253	0.253	NUM
easat-5862	153	26	*	*	PUNCT
easat-5862	153	27	*	*	PUNCT
easat-5862	153	28	*	*	PUNCT
easat-5862	153	29	3.20	3.20	NUM
easat-5862	153	30	ret	ret	NOUN
easat-5862	153	31	0.749	0.749	NOUN
easat-5862	153	32	*	*	PUNCT
easat-5862	153	33	*	*	PUNCT
easat-5862	153	34	*	*	PUNCT
easat-5862	153	35	2.82	2.82	NUM
easat-5862	153	36	0.192	0.192	NUM
easat-5862	153	37	*	*	NUM
easat-5862	153	38	1.74	1.74	NUM
easat-5862	153	39	mb	mb	ADP
easat-5862	153	40	0.042	0.042	NUM
easat-5862	153	41	*	*	NUM
easat-5862	153	42	1.67	1.67	NUM
easat-5862	153	43	0.052	0.052	NUM
easat-5862	153	44	1.53	1.53	NUM
easat-5862	153	45	fwnc	fwnc	NOUN
easat-5862	153	46	-0.016	-0.016	PROPN
easat-5862	153	47	*	*	PUNCT
easat-5862	153	48	*	*	PUNCT
easat-5862	153	49	*	*	PUNCT
easat-5862	153	50	-2.58	-2.58	NUM
easat-5862	153	51	-0.057	-0.057	NOUN
easat-5862	153	52	*	*	PUNCT
easat-5862	153	53	*	*	PUNCT
easat-5862	153	54	-2.37	-2.37	NUM
easat-5862	153	55	mwnc	mwnc	NOUN
easat-5862	153	56	0.031	0.031	NUM
easat-5862	153	57	*	*	PROPN
easat-5862	153	58	1.86	1.86	NUM
easat-5862	153	59	0.096	0.096	NUM
easat-5862	153	60	1.58	1.58	NUM
easat-5862	153	61	note	note	NOUN
easat-5862	153	62	:	:	PUNCT
easat-5862	153	63	*	*	PUNCT
easat-5862	153	64	,	,	PUNCT
easat-5862	153	65	*	*	PUNCT
easat-5862	153	66	*	*	PUNCT
easat-5862	153	67	,	,	PUNCT
easat-5862	153	68	and	and	CCONJ
easat-5862	153	69	*	*	PUNCT
easat-5862	153	70	*	*	PUNCT
easat-5862	153	71	*	*	PUNCT
easat-5862	153	72	indicate	indicate	VERB
easat-5862	153	73	statistical	statistical	ADJ
easat-5862	153	74	significance	significance	NOUN
easat-5862	153	75	at	at	ADP
easat-5862	153	76	1	1	NUM
easat-5862	153	77	%	%	NOUN
easat-5862	153	78	,	,	PUNCT
easat-5862	153	79	5	5	NUM
easat-5862	153	80	%	%	NOUN
easat-5862	153	81	,	,	PUNCT
easat-5862	153	82	and	and	CCONJ
easat-5862	153	83	10	10	NUM
easat-5862	153	84	%	%	NOUN
easat-5862	153	85	levels	level	NOUN
easat-5862	153	86	,	,	PUNCT
easat-5862	153	87	respectively	respectively	ADV
easat-5862	153	88	.	.	PUNCT
easat-5862	154	1	5.2	5.2	NUM
easat-5862	154	2	.	.	PUNCT
easat-5862	155	1	other	other	ADJ
easat-5862	155	2	control	control	NOUN
easat-5862	155	3	variables	variable	VERB
easat-5862	155	4	stock	stock	NOUN
easat-5862	155	5	return	return	NOUN
easat-5862	155	6	volatility	volatility	NOUN
easat-5862	155	7	(	(	PUNCT
easat-5862	155	8	vola	vola	PROPN
easat-5862	155	9	)	)	PUNCT
easat-5862	155	10	shows	show	VERB
easat-5862	155	11	a	a	DET
easat-5862	155	12	greater	great	ADJ
easat-5862	155	13	positive	positive	ADJ
easat-5862	155	14	relationship	relationship	NOUN
easat-5862	155	15	between	between	ADP
easat-5862	155	16	nskew	nskew	NOUN
easat-5862	155	17	and	and	CCONJ
easat-5862	155	18	that	that	PRON
easat-5862	155	19	of	of	ADP
easat-5862	155	20	dvol	dvol	NOUN
easat-5862	155	21	.	.	PUNCT
easat-5862	156	1	this	this	PRON
easat-5862	156	2	means	mean	VERB
easat-5862	156	3	that	that	SCONJ
easat-5862	156	4	a	a	DET
easat-5862	156	5	firm	firm	NOUN
easat-5862	156	6	with	with	ADP
easat-5862	156	7	higher	high	ADJ
easat-5862	156	8	price	price	NOUN
easat-5862	156	9	fluctuations	fluctuation	NOUN
easat-5862	156	10	will	will	AUX
easat-5862	156	11	have	have	VERB
easat-5862	156	12	a	a	DET
easat-5862	156	13	higher	high	ADJ
easat-5862	156	14	chance	chance	NOUN
easat-5862	156	15	for	for	ADP
easat-5862	156	16	crash	crash	NOUN
easat-5862	156	17	in	in	ADP
easat-5862	156	18	stock	stock	NOUN
easat-5862	156	19	prices	price	NOUN
easat-5862	156	20	,	,	PUNCT
easat-5862	156	21	as	as	SCONJ
easat-5862	156	22	greater	great	ADJ
easat-5862	156	23	volatility	volatility	NOUN
easat-5862	156	24	shows	show	VERB
easat-5862	156	25	an	an	DET
easat-5862	156	26	increase	increase	NOUN
easat-5862	156	27	in	in	ADP
easat-5862	156	28	the	the	DET
easat-5862	156	29	probability	probability	NOUN
easat-5862	156	30	of	of	ADP
easat-5862	156	31	large	large	ADJ
easat-5862	156	32	negative	negative	ADJ
easat-5862	156	33	return	return	NOUN
easat-5862	156	34	shocks	shock	NOUN
easat-5862	156	35	.	.	PUNCT
easat-5862	157	1	the	the	DET
easat-5862	157	2	market	market	NOUN
easat-5862	157	3	-	-	PUNCT
easat-5862	157	4	to	to	ADP
easat-5862	157	5	-	-	PUNCT
easat-5862	157	6	book	book	NOUN
easat-5862	157	7	ratio	ratio	NOUN
easat-5862	157	8	(	(	PUNCT
easat-5862	157	9	mb	mb	NOUN
easat-5862	157	10	)	)	PUNCT
easat-5862	157	11	is	be	AUX
easat-5862	157	12	shown	show	VERB
easat-5862	157	13	to	to	PART
easat-5862	157	14	positively	positively	ADV
easat-5862	157	15	associate	associate	VERB
easat-5862	157	16	with	with	ADP
easat-5862	157	17	nskew	nskew	NOUN
easat-5862	157	18	,	,	PUNCT
easat-5862	157	19	but	but	CCONJ
easat-5862	157	20	its	its	PRON
easat-5862	157	21	relationship	relationship	NOUN
easat-5862	157	22	with	with	ADP
easat-5862	157	23	dvol	dvol	NOUN
easat-5862	157	24	is	be	AUX
easat-5862	157	25	shown	show	VERB
easat-5862	157	26	to	to	PART
easat-5862	157	27	be	be	AUX
easat-5862	157	28	insignificant	insignificant	ADJ
easat-5862	157	29	.	.	PUNCT
easat-5862	158	1	the	the	DET
easat-5862	158	2	weak	weak	ADJ
easat-5862	158	3	significance	significance	NOUN
easat-5862	158	4	implies	imply	VERB
easat-5862	158	5	that	that	SCONJ
easat-5862	158	6	a	a	DET
easat-5862	158	7	firm	firm	NOUN
easat-5862	158	8	with	with	ADP
easat-5862	158	9	higher	high	ADJ
easat-5862	158	10	growth	growth	NOUN
easat-5862	158	11	expectations	expectation	NOUN
easat-5862	158	12	have	have	VERB
easat-5862	158	13	a	a	DET
easat-5862	158	14	higher	high	ADJ
easat-5862	158	15	chance	chance	NOUN
easat-5862	158	16	for	for	ADP
easat-5862	158	17	negative	negative	ADJ
easat-5862	158	18	return	return	NOUN
easat-5862	158	19	skewness	skewness	NOUN
easat-5862	158	20	,	,	PUNCT
easat-5862	158	21	possibly	possibly	ADV
easat-5862	158	22	due	due	ADP
easat-5862	158	23	to	to	ADP
easat-5862	158	24	overvaluation	overvaluation	NOUN
easat-5862	158	25	corrections	correction	NOUN
easat-5862	158	26	.	.	PUNCT
easat-5862	159	1	foreign	foreign	ADJ
easat-5862	159	2	ownership	ownership	NOUN
easat-5862	159	3	(	(	PUNCT
easat-5862	159	4	fwnc	fwnc	NOUN
easat-5862	159	5	)	)	PUNCT
easat-5862	159	6	is	be	AUX
easat-5862	159	7	negatively	negatively	ADV
easat-5862	159	8	associated	associate	VERB
easat-5862	159	9	with	with	ADP
easat-5862	159	10	nskew	nskew	NOUN
easat-5862	159	11	and	and	CCONJ
easat-5862	159	12	also	also	ADV
easat-5862	159	13	dvol	dvol	NOUN
easat-5862	159	14	,	,	PUNCT
easat-5862	159	15	indicating	indicate	VERB
easat-5862	159	16	that	that	SCONJ
easat-5862	159	17	a	a	DET
easat-5862	159	18	firm	firm	NOUN
easat-5862	159	19	with	with	ADP
easat-5862	159	20	a	a	DET
easat-5862	159	21	greater	great	ADJ
easat-5862	159	22	foreign	foreign	ADJ
easat-5862	159	23	investor	investor	NOUN
easat-5862	159	24	participation	participation	NOUN
easat-5862	159	25	are	be	AUX
easat-5862	159	26	likely	likely	ADJ
easat-5862	159	27	to	to	PART
easat-5862	159	28	experience	experience	VERB
easat-5862	159	29	lower	low	ADJ
easat-5862	159	30	risk	risk	NOUN
easat-5862	159	31	of	of	ADP
easat-5862	159	32	crash	crash	NOUN
easat-5862	159	33	in	in	ADP
easat-5862	159	34	stock	stock	NOUN
easat-5862	159	35	prices	price	NOUN
easat-5862	159	36	.	.	PUNCT
easat-5862	160	1	foreign	foreign	ADJ
easat-5862	160	2	investors	investor	NOUN
easat-5862	160	3	may	may	AUX
easat-5862	160	4	impose	impose	VERB
easat-5862	160	5	better	well	ADJ
easat-5862	160	6	governance	governance	NOUN
easat-5862	160	7	and	and	CCONJ
easat-5862	160	8	monitoring	monitor	VERB
easat-5862	160	9	mechanisms	mechanism	NOUN
easat-5862	160	10	,	,	PUNCT
easat-5862	160	11	reducing	reduce	VERB
easat-5862	160	12	the	the	DET
easat-5862	160	13	likelihood	likelihood	NOUN
easat-5862	160	14	of	of	ADP
easat-5862	160	15	extreme	extreme	ADJ
easat-5862	160	16	downside	downside	ADJ
easat-5862	160	17	movements	movement	NOUN
easat-5862	160	18	.	.	PUNCT
easat-5862	161	1	however	however	ADV
easat-5862	161	2	,	,	PUNCT
easat-5862	161	3	managerial	managerial	ADJ
easat-5862	161	4	ownership	ownership	NOUN
easat-5862	161	5	(	(	PUNCT
easat-5862	161	6	mwnc	mwnc	NOUN
easat-5862	161	7	)	)	PUNCT
easat-5862	161	8	is	be	AUX
easat-5862	161	9	shown	show	VERB
easat-5862	161	10	to	to	PART
easat-5862	161	11	have	have	VERB
easat-5862	161	12	a	a	DET
easat-5862	161	13	significant	significant	ADJ
easat-5862	161	14	positive	positive	ADJ
easat-5862	161	15	relationship	relationship	NOUN
easat-5862	161	16	to	to	ADP
easat-5862	161	17	nskew	nskew	NOUN
easat-5862	161	18	but	but	CCONJ
easat-5862	161	19	is	be	AUX
easat-5862	161	20	insignificant	insignificant	ADJ
easat-5862	161	21	for	for	ADP
easat-5862	161	22	dvol	dvol	NOUN
easat-5862	161	23	.	.	PUNCT
easat-5862	162	1	higher	high	ADJ
easat-5862	162	2	managerial	managerial	ADJ
easat-5862	162	3	ownership	ownership	NOUN
easat-5862	162	4	could	could	AUX
easat-5862	162	5	increase	increase	VERB
easat-5862	162	6	crash	crash	NOUN
easat-5862	162	7	risk	risk	NOUN
easat-5862	162	8	,	,	PUNCT
easat-5862	162	9	potentially	potentially	ADV
easat-5862	162	10	due	due	ADJ
easat-5862	162	11	to	to	ADP
easat-5862	162	12	opportunistic	opportunistic	ADJ
easat-5862	162	13	behavior	behavior	NOUN
easat-5862	162	14	by	by	ADP
easat-5862	162	15	insiders	insider	NOUN
easat-5862	162	16	who	who	PRON
easat-5862	162	17	delay	delay	VERB
easat-5862	162	18	negative	negative	ADJ
easat-5862	162	19	information	information	NOUN
easat-5862	162	20	disclosure	disclosure	NOUN
easat-5862	162	21	.	.	PUNCT
easat-5862	163	1	stock	stock	NOUN
easat-5862	163	2	returns	return	NOUN
easat-5862	163	3	(	(	PUNCT
easat-5862	163	4	ret	ret	NOUN
easat-5862	163	5	)	)	PUNCT
easat-5862	163	6	exhibit	exhibit	VERB
easat-5862	163	7	a	a	DET
easat-5862	163	8	positive	positive	ADJ
easat-5862	163	9	and	and	CCONJ
easat-5862	163	10	significant	significant	ADJ
easat-5862	163	11	relationship	relationship	NOUN
easat-5862	163	12	with	with	ADP
easat-5862	163	13	nskew	nskew	NOUN
easat-5862	163	14	and	and	CCONJ
easat-5862	163	15	a	a	DET
easat-5862	163	16	weaker	weak	ADJ
easat-5862	163	17	positive	positive	ADJ
easat-5862	163	18	association	association	NOUN
easat-5862	163	19	with	with	ADP
easat-5862	163	20	dvol	dvol	NOUN
easat-5862	163	21	,	,	PUNCT
easat-5862	163	22	meaning	mean	VERB
easat-5862	163	23	that	that	SCONJ
easat-5862	163	24	firms	firm	NOUN
easat-5862	163	25	with	with	ADP
easat-5862	163	26	higher	high	ADJ
easat-5862	163	27	past	past	ADJ
easat-5862	163	28	returns	return	NOUN
easat-5862	163	29	are	be	AUX
easat-5862	163	30	more	more	ADV
easat-5862	163	31	susceptible	susceptible	ADJ
easat-5862	163	32	to	to	ADP
easat-5862	163	33	future	future	ADJ
easat-5862	163	34	stock	stock	NOUN
easat-5862	163	35	crashes	crash	NOUN
easat-5862	163	36	,	,	PUNCT
easat-5862	163	37	likely	likely	ADJ
easat-5862	163	38	due	due	ADP
easat-5862	163	39	to	to	ADP
easat-5862	163	40	overvaluation	overvaluation	NOUN
easat-5862	163	41	corrections	correction	NOUN
easat-5862	163	42	when	when	SCONJ
easat-5862	163	43	market	market	NOUN
easat-5862	163	44	expectations	expectation	NOUN
easat-5862	163	45	shift	shift	NOUN
easat-5862	163	46	.	.	PUNCT
easat-5862	164	1	5.2.1	5.2.1	X
easat-5862	164	2	.	.	X
easat-5862	164	3	results	result	NOUN
easat-5862	164	4	for	for	ADP
easat-5862	164	5	model	model	NOUN
easat-5862	164	6	2	2	NUM
easat-5862	164	7	table	table	NOUN
easat-5862	164	8	4	4	NUM
easat-5862	164	9	shows	show	VERB
easat-5862	164	10	the	the	DET
easat-5862	164	11	results	result	NOUN
easat-5862	164	12	for	for	ADP
easat-5862	164	13	model	model	NOUN
easat-5862	164	14	2	2	NUM
easat-5862	164	15	,	,	PUNCT
easat-5862	164	16	which	which	PRON
easat-5862	164	17	expands	expand	VERB
easat-5862	164	18	on	on	ADP
easat-5862	164	19	the	the	DET
easat-5862	164	20	baseline	baseline	NOUN
easat-5862	164	21	model	model	NOUN
easat-5862	164	22	by	by	ADP
easat-5862	164	23	including	include	VERB
easat-5862	164	24	an	an	DET
easat-5862	164	25	interaction	interaction	NOUN
easat-5862	164	26	term	term	NOUN
easat-5862	164	27	between	between	ADP
easat-5862	164	28	accounting	account	VERB
easat-5862	164	29	conservatism	conservatism	NOUN
easat-5862	164	30	(	(	PUNCT
easat-5862	164	31	conser	conser	NOUN
easat-5862	164	32	)	)	PUNCT
easat-5862	164	33	and	and	CCONJ
easat-5862	164	34	firm	firm	ADJ
easat-5862	164	35	profitability	profitability	NOUN
easat-5862	164	36	(	(	PUNCT
easat-5862	164	37	roe	roe	NOUN
easat-5862	164	38	)	)	PUNCT
easat-5862	164	39	.	.	PUNCT
easat-5862	165	1	the	the	DET
easat-5862	165	2	objective	objective	NOUN
easat-5862	165	3	is	be	AUX
easat-5862	165	4	to	to	PART
easat-5862	165	5	assess	assess	VERB
easat-5862	165	6	not	not	PART
easat-5862	165	7	only	only	ADV
easat-5862	165	8	the	the	DET
easat-5862	165	9	individual	individual	ADJ
easat-5862	165	10	effects	effect	NOUN
easat-5862	165	11	of	of	ADP
easat-5862	165	12	conser	conser	NOUN
easat-5862	165	13	and	and	CCONJ
easat-5862	165	14	roe	roe	NOUN
easat-5862	165	15	on	on	ADP
easat-5862	165	16	stock	stock	NOUN
easat-5862	165	17	crash	crash	NOUN
easat-5862	165	18	risk	risk	NOUN
easat-5862	165	19	but	but	CCONJ
easat-5862	165	20	also	also	ADV
easat-5862	165	21	how	how	SCONJ
easat-5862	165	22	their	their	PRON
easat-5862	165	23	combined	combine	VERB
easat-5862	165	24	effect	effect	NOUN
easat-5862	165	25	influences	influence	VERB
easat-5862	165	26	crash	crash	NOUN
easat-5862	165	27	risk	risk	NOUN
easat-5862	165	28	.	.	PUNCT
easat-5862	166	1	so	so	ADV
easat-5862	166	2	we	we	PRON
easat-5862	166	3	can	can	AUX
easat-5862	166	4	measure	measure	VERB
easat-5862	166	5	the	the	DET
easat-5862	166	6	crash	crash	NOUN
easat-5862	166	7	risk	risk	NOUN
easat-5862	166	8	using	use	VERB
easat-5862	166	9	two	two	NUM
easat-5862	166	10	proxies	proxy	NOUN
easat-5862	166	11	:	:	PUNCT
easat-5862	166	12	nskew	nskew	NOUN
easat-5862	166	13	(	(	PUNCT
easat-5862	166	14	negative	negative	ADJ
easat-5862	166	15	conditional	conditional	ADJ
easat-5862	166	16	return	return	NOUN
easat-5862	166	17	skewness	skewness	NOUN
easat-5862	166	18	)	)	PUNCT
easat-5862	166	19	and	and	CCONJ
easat-5862	166	20	dvol	dvol	NOUN
easat-5862	166	21	(	(	PUNCT
easat-5862	166	22	downside	downside	ADJ
easat-5862	166	23	volatility	volatility	NOUN
easat-5862	166	24	)	)	PUNCT
easat-5862	166	25	.	.	PUNCT
easat-5862	167	1	for	for	ADP
easat-5862	167	2	nskew	nskew	NOUN
easat-5862	167	3	,	,	PUNCT
easat-5862	167	4	the	the	DET
easat-5862	167	5	coefficients	coefficient	NOUN
easat-5862	167	6	for	for	ADP
easat-5862	167	7	conser	conser	NOUN
easat-5862	167	8	is	be	AUX
easat-5862	167	9	negative	negative	ADJ
easat-5862	167	10	and	and	CCONJ
easat-5862	167	11	statistically	statistically	ADV
easat-5862	167	12	significant	significant	ADJ
easat-5862	167	13	at	at	ADP
easat-5862	167	14	the	the	DET
easat-5862	167	15	1	1	NUM
easat-5862	167	16	%	%	NOUN
easat-5862	167	17	level	level	NOUN
easat-5862	167	18	.	.	PUNCT
easat-5862	168	1	for	for	ADP
easat-5862	168	2	dvol	dvol	NOUN
easat-5862	168	3	,	,	PUNCT
easat-5862	168	4	the	the	DET
easat-5862	168	5	coefficient	coefficient	NOUN
easat-5862	168	6	of	of	ADP
easat-5862	168	7	conser	conser	NOUN
easat-5862	168	8	is	be	AUX
easat-5862	168	9	also	also	ADV
easat-5862	168	10	negative	negative	ADJ
easat-5862	168	11	but	but	CCONJ
easat-5862	168	12	significant	significant	ADJ
easat-5862	168	13	at	at	ADP
easat-5862	168	14	the	the	DET
easat-5862	168	15	10	10	NUM
easat-5862	168	16	%	%	NOUN
easat-5862	168	17	level	level	NOUN
easat-5862	168	18	.	.	PUNCT
easat-5862	169	1	these	these	DET
easat-5862	169	2	negative	negative	ADJ
easat-5862	169	3	2737	2737	NUM
easat-5862	169	4	edelweiss	edelweiss	PROPN
easat-5862	169	5	applied	apply	VERB
easat-5862	169	6	science	science	NOUN
easat-5862	169	7	and	and	CCONJ
easat-5862	169	8	technology	technology	NOUN
easat-5862	169	9	issn	issn	PROPN
easat-5862	169	10	:	:	PUNCT
easat-5862	169	11	2576	2576	NUM
easat-5862	169	12	-	-	SYM
easat-5862	169	13	8484	8484	NUM
easat-5862	169	14	vol	vol	NOUN
easat-5862	169	15	.	.	PROPN
easat-5862	170	1	9	9	NUM
easat-5862	170	2	,	,	PUNCT
easat-5862	170	3	no	no	INTJ
easat-5862	170	4	.	.	NOUN
easat-5862	171	1	3	3	NUM
easat-5862	171	2	:	:	SYM
easat-5862	171	3	2731	2731	NUM
easat-5862	171	4	-	-	SYM
easat-5862	171	5	2739	2739	NUM
easat-5862	171	6	,	,	PUNCT
easat-5862	171	7	2025	2025	NUM
easat-5862	171	8	doi	doi	NOUN
easat-5862	171	9	:	:	PUNCT
easat-5862	171	10	10.55214/25768484.v9i3.5862	10.55214/25768484.v9i3.5862	NUM
easat-5862	171	11	©	©	ADP
easat-5862	171	12	2025	2025	NUM
easat-5862	171	13	by	by	ADP
easat-5862	171	14	the	the	DET
easat-5862	171	15	authors	author	NOUN
easat-5862	171	16	;	;	PUNCT
easat-5862	171	17	licensee	licensee	PROPN
easat-5862	171	18	learning	learn	VERB
easat-5862	171	19	gate	gate	NOUN
easat-5862	171	20	signs	sign	NOUN
easat-5862	171	21	indicate	indicate	VERB
easat-5862	171	22	that	that	SCONJ
easat-5862	171	23	,	,	PUNCT
easat-5862	171	24	holding	hold	VERB
easat-5862	171	25	other	other	ADJ
easat-5862	171	26	factors	factor	NOUN
easat-5862	171	27	constant	constant	ADJ
easat-5862	171	28	,	,	PUNCT
easat-5862	171	29	higher	high	ADJ
easat-5862	171	30	accounting	accounting	NOUN
easat-5862	171	31	conservatism	conservatism	NOUN
easat-5862	171	32	is	be	AUX
easat-5862	171	33	associated	associate	VERB
easat-5862	171	34	with	with	ADP
easat-5862	171	35	a	a	DET
easat-5862	171	36	decrease	decrease	NOUN
easat-5862	171	37	in	in	ADP
easat-5862	171	38	the	the	DET
easat-5862	171	39	risk	risk	NOUN
easat-5862	171	40	of	of	ADP
easat-5862	171	41	stock	stock	NOUN
easat-5862	171	42	crash	crash	NOUN
easat-5862	171	43	.	.	PUNCT
easat-5862	172	1	roe	roe	NOUN
easat-5862	172	2	has	have	VERB
easat-5862	172	3	negative	negative	ADJ
easat-5862	172	4	coefficients	coefficient	NOUN
easat-5862	172	5	for	for	ADP
easat-5862	172	6	both	both	CCONJ
easat-5862	172	7	nskew	nskew	NOUN
easat-5862	172	8	and	and	CCONJ
easat-5862	172	9	dvol	dvol	NOUN
easat-5862	172	10	,	,	PUNCT
easat-5862	172	11	significant	significant	ADJ
easat-5862	172	12	at	at	ADP
easat-5862	172	13	the	the	DET
easat-5862	172	14	1	1	NUM
easat-5862	172	15	%	%	NOUN
easat-5862	172	16	and	and	CCONJ
easat-5862	173	1	10	10	NUM
easat-5862	173	2	%	%	NOUN
easat-5862	173	3	level	level	NOUN
easat-5862	173	4	,	,	PUNCT
easat-5862	173	5	respectively	respectively	ADV
easat-5862	173	6	,	,	PUNCT
easat-5862	173	7	again	again	ADV
easat-5862	173	8	confirming	confirm	VERB
easat-5862	173	9	that	that	SCONJ
easat-5862	173	10	more	more	ADV
easat-5862	173	11	profitable	profitable	ADJ
easat-5862	173	12	firms	firm	NOUN
easat-5862	173	13	tend	tend	VERB
easat-5862	173	14	to	to	PART
easat-5862	173	15	face	face	VERB
easat-5862	173	16	lower	low	ADJ
easat-5862	173	17	crash	crash	NOUN
easat-5862	173	18	risk	risk	NOUN
easat-5862	173	19	when	when	SCONJ
easat-5862	173	20	measured	measure	VERB
easat-5862	173	21	by	by	ADP
easat-5862	173	22	dvol	dvol	PROPN
easat-5862	173	23	.	.	PUNCT
easat-5862	174	1	the	the	DET
easat-5862	174	2	interaction	interaction	NOUN
easat-5862	174	3	term	term	NOUN
easat-5862	174	4	(	(	PUNCT
easat-5862	174	5	roe*conser	roe*conser	NOUN
easat-5862	174	6	)	)	PUNCT
easat-5862	174	7	is	be	AUX
easat-5862	174	8	significant	significant	ADJ
easat-5862	174	9	and	and	CCONJ
easat-5862	174	10	negative	negative	ADJ
easat-5862	174	11	across	across	ADP
easat-5862	174	12	two	two	NUM
easat-5862	174	13	models	model	NOUN
easat-5862	174	14	.	.	PUNCT
easat-5862	175	1	these	these	DET
easat-5862	175	2	results	result	NOUN
easat-5862	175	3	indicate	indicate	VERB
easat-5862	175	4	that	that	SCONJ
easat-5862	175	5	the	the	DET
easat-5862	175	6	risk	risk	NOUN
easat-5862	175	7	-	-	PUNCT
easat-5862	175	8	reducing	reduce	VERB
easat-5862	175	9	effect	effect	NOUN
easat-5862	175	10	of	of	ADP
easat-5862	175	11	profitability	profitability	NOUN
easat-5862	175	12	is	be	AUX
easat-5862	175	13	increased	increase	VERB
easat-5862	175	14	more	more	ADV
easat-5862	175	15	in	in	ADP
easat-5862	175	16	firms	firm	NOUN
easat-5862	175	17	with	with	ADP
easat-5862	175	18	a	a	DET
easat-5862	175	19	greater	great	ADJ
easat-5862	175	20	accounting	accounting	NOUN
easat-5862	175	21	conservatism	conservatism	NOUN
easat-5862	175	22	.	.	PUNCT
easat-5862	176	1	this	this	PRON
easat-5862	176	2	may	may	AUX
easat-5862	176	3	suggest	suggest	VERB
easat-5862	176	4	that	that	SCONJ
easat-5862	176	5	conservative	conservative	ADJ
easat-5862	176	6	accounting	accounting	NOUN
easat-5862	176	7	practices	practice	NOUN
easat-5862	176	8	might	might	AUX
easat-5862	176	9	help	help	VERB
easat-5862	176	10	in	in	ADP
easat-5862	176	11	smoothing	smooth	VERB
easat-5862	176	12	the	the	DET
easat-5862	176	13	recognition	recognition	NOUN
easat-5862	176	14	of	of	ADP
easat-5862	176	15	bad	bad	ADJ
easat-5862	176	16	news	news	NOUN
easat-5862	176	17	,	,	PUNCT
easat-5862	176	18	enhancing	enhance	VERB
easat-5862	176	19	the	the	DET
easat-5862	176	20	stabilizing	stabilizing	NOUN
easat-5862	176	21	impact	impact	NOUN
easat-5862	176	22	of	of	ADP
easat-5862	176	23	profitability	profitability	NOUN
easat-5862	176	24	on	on	ADP
easat-5862	176	25	the	the	DET
easat-5862	176	26	prices	price	NOUN
easat-5862	176	27	of	of	ADP
easat-5862	176	28	stock	stock	NOUN
easat-5862	176	29	.	.	PUNCT
easat-5862	177	1	table	table	NOUN
easat-5862	177	2	4	4	NUM
easat-5862	177	3	.	.	PUNCT
easat-5862	177	4	results	result	NOUN
easat-5862	177	5	for	for	ADP
easat-5862	177	6	model	model	NOUN
easat-5862	177	7	2	2	NUM
easat-5862	177	8	.	.	PUNCT
easat-5862	177	9	model	model	NOUN
easat-5862	177	10	2	2	NUM
easat-5862	177	11	nskew	nskew	NOUN
easat-5862	177	12	dvol	dvol	PROPN
easat-5862	177	13	coeff	coeff	PROPN
easat-5862	177	14	.	.	PUNCT
easat-5862	178	1	t	t	PROPN
easat-5862	178	2	-	-	PUNCT
easat-5862	178	3	stat	stat	NOUN
easat-5862	178	4	.	.	PUNCT
easat-5862	179	1	coeff	coeff	PROPN
easat-5862	179	2	.	.	PUNCT
easat-5862	180	1	t	t	PROPN
easat-5862	180	2	-	-	PUNCT
easat-5862	180	3	stat	stat	NOUN
easat-5862	180	4	.	.	PUNCT
easat-5862	181	1	conser	conser	NOUN
easat-5862	181	2	-0.004	-0.004	PUNCT
easat-5862	181	3	*	*	PUNCT
easat-5862	181	4	*	*	PUNCT
easat-5862	181	5	*	*	PROPN
easat-5862	181	6	2.54	2.54	NUM
easat-5862	181	7	-0.109	-0.109	NUM
easat-5862	181	8	*	*	PROPN
easat-5862	181	9	-2.44	-2.44	X
easat-5862	181	10	roe	roe	PROPN
easat-5862	181	11	-0.292	-0.292	NOUN
easat-5862	181	12	*	*	PUNCT
easat-5862	181	13	*	*	PUNCT
easat-5862	181	14	*	*	PUNCT
easat-5862	181	15	-2.82	-2.82	NUM
easat-5862	181	16	-0.259	-0.259	NOUN
easat-5862	181	17	*	*	SYM
easat-5862	181	18	-1.94	-1.94	NOUN
easat-5862	181	19	roe*conser	roe*conser	NOUN
easat-5862	181	20	-0.311	-0.311	NOUN
easat-5862	181	21	*	*	SYM
easat-5862	181	22	-1.97	-1.97	ADP
easat-5862	181	23	-0.759	-0.759	PROPN
easat-5862	181	24	*	*	PUNCT
easat-5862	181	25	-1.83	-1.83	NOUN
easat-5862	181	26	vola	vola	PROPN
easat-5862	181	27	0.005	0.005	NUM
easat-5862	181	28	*	*	PUNCT
easat-5862	181	29	*	*	PUNCT
easat-5862	181	30	2.07	2.07	NUM
easat-5862	181	31	0.084	0.084	NUM
easat-5862	181	32	*	*	PUNCT
easat-5862	181	33	*	*	PROPN
easat-5862	181	34	2.06	2.06	NUM
easat-5862	181	35	ret	ret	NOUN
easat-5862	181	36	0.548	0.548	NUM
easat-5862	181	37	*	*	PUNCT
easat-5862	181	38	*	*	PUNCT
easat-5862	181	39	*	*	PUNCT
easat-5862	181	40	2.34	2.34	NUM
easat-5862	181	41	0.223	0.223	NUM
easat-5862	181	42	*	*	PUNCT
easat-5862	181	43	1.82	1.82	NUM
easat-5862	181	44	mb	mb	ADP
easat-5862	181	45	0.005	0.005	NUM
easat-5862	181	46	*	*	PUNCT
easat-5862	181	47	*	*	PUNCT
easat-5862	181	48	*	*	PUNCT
easat-5862	181	49	3.70	3.70	NUM
easat-5862	181	50	0.073	0.073	NUM
easat-5862	181	51	0.63	0.63	NUM
easat-5862	181	52	fwnc	fwnc	NOUN
easat-5862	181	53	-0.007	-0.007	PUNCT
easat-5862	181	54	*	*	PUNCT
easat-5862	181	55	*	*	PUNCT
easat-5862	181	56	*	*	NOUN
easat-5862	181	57	-2.64	-2.64	NUM
easat-5862	181	58	-0.099	-0.099	NOUN
easat-5862	181	59	*	*	PUNCT
easat-5862	181	60	*	*	PUNCT
easat-5862	181	61	*	*	PUNCT
easat-5862	181	62	-2.81	-2.81	NUM
easat-5862	181	63	mwnc	mwnc	VERB
easat-5862	181	64	2.025	2.025	NUM
easat-5862	181	65	*	*	NUM
easat-5862	181	66	1.89	1.89	NUM
easat-5862	181	67	0.088	0.088	NUM
easat-5862	181	68	1.47	1.47	NUM
easat-5862	181	69	note	note	NOUN
easat-5862	181	70	:	:	PUNCT
easat-5862	181	71	*	*	PUNCT
easat-5862	181	72	,	,	PUNCT
easat-5862	181	73	*	*	PUNCT
easat-5862	181	74	*	*	PUNCT
easat-5862	181	75	,	,	PUNCT
easat-5862	181	76	and	and	CCONJ
easat-5862	181	77	*	*	PUNCT
easat-5862	181	78	*	*	PUNCT
easat-5862	181	79	*	*	PUNCT
easat-5862	181	80	indicate	indicate	VERB
easat-5862	181	81	statistical	statistical	ADJ
easat-5862	181	82	significance	significance	NOUN
easat-5862	181	83	at	at	ADP
easat-5862	181	84	1	1	NUM
easat-5862	181	85	%	%	NOUN
easat-5862	181	86	,	,	PUNCT
easat-5862	181	87	5	5	NUM
easat-5862	181	88	%	%	NOUN
easat-5862	181	89	,	,	PUNCT
easat-5862	181	90	and	and	CCONJ
easat-5862	181	91	10	10	NUM
easat-5862	181	92	%	%	NOUN
easat-5862	181	93	levels	level	NOUN
easat-5862	181	94	,	,	PUNCT
easat-5862	181	95	respectively	respectively	ADV
easat-5862	181	96	.	.	PUNCT
easat-5862	182	1	6	6	NUM
easat-5862	182	2	.	.	X
easat-5862	182	3	conclusion	conclusion	NOUN
easat-5862	182	4	during	during	ADP
easat-5862	182	5	this	this	DET
easat-5862	182	6	study	study	NOUN
easat-5862	182	7	we	we	PRON
easat-5862	182	8	examine	examine	VERB
easat-5862	182	9	the	the	DET
easat-5862	182	10	combined	combine	VERB
easat-5862	182	11	impact	impact	NOUN
easat-5862	182	12	of	of	ADP
easat-5862	182	13	accounting	account	VERB
easat-5862	182	14	conservatism	conservatism	NOUN
easat-5862	182	15	and	and	CCONJ
easat-5862	182	16	firm	firm	ADJ
easat-5862	182	17	profitability	profitability	NOUN
easat-5862	182	18	on	on	ADP
easat-5862	182	19	the	the	DET
easat-5862	182	20	crash	crash	NOUN
easat-5862	182	21	risk	risk	NOUN
easat-5862	182	22	of	of	ADP
easat-5862	182	23	stocks	stock	NOUN
easat-5862	182	24	of	of	ADP
easat-5862	182	25	companies	company	NOUN
easat-5862	182	26	listed	list	VERB
easat-5862	182	27	in	in	ADP
easat-5862	182	28	vietnam	vietnam	PROPN
easat-5862	182	29	,	,	PUNCT
easat-5862	182	30	confronting	confront	VERB
easat-5862	182	31	an	an	DET
easat-5862	182	32	important	important	ADJ
easat-5862	182	33	concern	concern	NOUN
easat-5862	182	34	in	in	ADP
easat-5862	182	35	the	the	DET
easat-5862	182	36	limited	limited	ADJ
easat-5862	182	37	existing	exist	VERB
easat-5862	182	38	research	research	NOUN
easat-5862	182	39	.	.	PUNCT
easat-5862	183	1	with	with	ADP
easat-5862	183	2	observing	observe	VERB
easat-5862	183	3	these	these	DET
easat-5862	183	4	findings	finding	NOUN
easat-5862	183	5	,	,	PUNCT
easat-5862	183	6	you	you	PRON
easat-5862	183	7	can	can	AUX
easat-5862	183	8	see	see	VERB
easat-5862	183	9	those	those	DET
easat-5862	183	10	higher	high	ADJ
easat-5862	183	11	levels	level	NOUN
easat-5862	183	12	of	of	ADP
easat-5862	183	13	accounting	account	VERB
easat-5862	183	14	conservatism	conservatism	NOUN
easat-5862	183	15	significantly	significantly	ADV
easat-5862	183	16	reduces	reduce	VERB
easat-5862	183	17	stock	stock	NOUN
easat-5862	183	18	crash	crash	NOUN
easat-5862	183	19	risk	risk	NOUN
easat-5862	183	20	,	,	PUNCT
easat-5862	183	21	as	as	SCONJ
easat-5862	183	22	demonstrated	demonstrate	VERB
easat-5862	183	23	by	by	ADP
easat-5862	183	24	the	the	DET
easat-5862	183	25	negative	negative	ADJ
easat-5862	183	26	associations	association	NOUN
easat-5862	183	27	with	with	ADP
easat-5862	183	28	both	both	DET
easat-5862	183	29	two	two	NUM
easat-5862	183	30	measures	measure	NOUN
easat-5862	183	31	of	of	ADP
easat-5862	183	32	stock	stock	NOUN
easat-5862	183	33	crash	crash	NOUN
easat-5862	183	34	risk	risk	NOUN
easat-5862	183	35	.	.	PUNCT
easat-5862	184	1	this	this	PRON
easat-5862	184	2	then	then	ADV
easat-5862	184	3	implies	imply	VERB
easat-5862	184	4	when	when	SCONJ
easat-5862	184	5	prudent	prudent	ADJ
easat-5862	184	6	accounting	accounting	NOUN
easat-5862	184	7	practices	practice	NOUN
easat-5862	184	8	are	be	AUX
easat-5862	184	9	applied	apply	VERB
easat-5862	184	10	it	it	PRON
easat-5862	184	11	has	have	VERB
easat-5862	184	12	the	the	DET
easat-5862	184	13	potential	potential	NOUN
easat-5862	184	14	to	to	PART
easat-5862	184	15	effectively	effectively	ADV
easat-5862	184	16	decrease	decrease	VERB
easat-5862	184	17	the	the	DET
easat-5862	184	18	hidden	hidden	ADJ
easat-5862	184	19	risks	risk	NOUN
easat-5862	184	20	and	and	CCONJ
easat-5862	184	21	improve	improve	VERB
easat-5862	184	22	the	the	DET
easat-5862	184	23	transparency	transparency	NOUN
easat-5862	184	24	of	of	ADP
easat-5862	184	25	the	the	DET
easat-5862	184	26	market	market	NOUN
easat-5862	184	27	,	,	PUNCT
easat-5862	184	28	by	by	ADP
easat-5862	184	29	promoting	promote	VERB
easat-5862	184	30	the	the	DET
easat-5862	184	31	timely	timely	ADJ
easat-5862	184	32	recognitions	recognition	NOUN
easat-5862	184	33	of	of	ADP
easat-5862	184	34	losses	loss	NOUN
easat-5862	184	35	and	and	CCONJ
easat-5862	184	36	minimizing	minimize	VERB
easat-5862	184	37	earning	earn	VERB
easat-5862	184	38	manipulation	manipulation	NOUN
easat-5862	184	39	.	.	PUNCT
easat-5862	185	1	furthermore	furthermore	ADV
easat-5862	185	2	,	,	PUNCT
easat-5862	185	3	firm	firm	ADJ
easat-5862	185	4	profitability	profitability	NOUN
easat-5862	185	5	(	(	PUNCT
easat-5862	185	6	roe	roe	NOUN
easat-5862	185	7	)	)	PUNCT
easat-5862	185	8	also	also	ADV
easat-5862	185	9	contributes	contribute	VERB
easat-5862	185	10	to	to	ADP
easat-5862	185	11	lowering	lower	VERB
easat-5862	185	12	crash	crash	NOUN
easat-5862	185	13	risk	risk	NOUN
easat-5862	185	14	,	,	PUNCT
easat-5862	185	15	with	with	ADP
easat-5862	185	16	more	more	ADV
easat-5862	185	17	profitable	profitable	ADJ
easat-5862	185	18	firms	firm	NOUN
easat-5862	185	19	experiencing	experience	VERB
easat-5862	185	20	less	less	ADV
easat-5862	185	21	drastic	drastic	ADJ
easat-5862	185	22	negative	negative	ADJ
easat-5862	185	23	price	price	NOUN
easat-5862	185	24	movements	movement	NOUN
easat-5862	185	25	.	.	PUNCT
easat-5862	186	1	especially	especially	ADV
easat-5862	186	2	when	when	SCONJ
easat-5862	186	3	the	the	DET
easat-5862	186	4	interaction	interaction	NOUN
easat-5862	186	5	analysis	analysis	NOUN
easat-5862	186	6	shows	show	VERB
easat-5862	186	7	when	when	SCONJ
easat-5862	186	8	combining	combine	VERB
easat-5862	186	9	with	with	ADP
easat-5862	186	10	conservative	conservative	ADJ
easat-5862	186	11	accounting	accounting	NOUN
easat-5862	186	12	practices	practice	NOUN
easat-5862	186	13	the	the	DET
easat-5862	186	14	risk	risk	NOUN
easat-5862	186	15	reducing	reduce	VERB
easat-5862	186	16	effect	effect	NOUN
easat-5862	186	17	of	of	ADP
easat-5862	186	18	profitability	profitability	NOUN
easat-5862	186	19	is	be	AUX
easat-5862	186	20	increasingly	increasingly	ADV
easat-5862	186	21	improved	improve	VERB
easat-5862	186	22	.	.	PUNCT
easat-5862	187	1	by	by	ADP
easat-5862	187	2	using	use	VERB
easat-5862	187	3	the	the	DET
easat-5862	187	4	two	two	NUM
easat-5862	187	5	,	,	PUNCT
easat-5862	187	6	this	this	PRON
easat-5862	187	7	reinforces	reinforce	VERB
easat-5862	187	8	the	the	DET
easat-5862	187	9	view	view	NOUN
easat-5862	187	10	that	that	SCONJ
easat-5862	187	11	integrating	integrate	VERB
easat-5862	187	12	robust	robust	ADJ
easat-5862	187	13	performance	performance	NOUN
easat-5862	187	14	with	with	ADP
easat-5862	187	15	prudent	prudent	ADJ
easat-5862	187	16	reporting	reporting	NOUN
easat-5862	187	17	not	not	PART
easat-5862	187	18	only	only	ADV
easat-5862	187	19	does	do	AUX
easat-5862	187	20	it	it	PRON
easat-5862	187	21	stabilizes	stabilize	VERB
easat-5862	187	22	financial	financial	ADJ
easat-5862	187	23	outcomes	outcome	NOUN
easat-5862	187	24	but	but	CCONJ
easat-5862	187	25	also	also	ADV
easat-5862	187	26	it	it	PRON
easat-5862	187	27	will	will	AUX
easat-5862	187	28	bolster	bolster	VERB
easat-5862	187	29	the	the	DET
easat-5862	187	30	investors	investor	NOUN
easat-5862	187	31	’	'	PUNCT
easat-5862	187	32	confidence	confidence	NOUN
easat-5862	187	33	.	.	PUNCT
easat-5862	188	1	in	in	ADP
easat-5862	188	2	practical	practical	ADJ
easat-5862	188	3	terms	term	NOUN
easat-5862	188	4	,	,	PUNCT
easat-5862	188	5	this	this	DET
easat-5862	188	6	study	study	NOUN
easat-5862	188	7	sheds	shed	VERB
easat-5862	188	8	light	light	NOUN
easat-5862	188	9	on	on	ADP
easat-5862	188	10	how	how	SCONJ
easat-5862	188	11	conservative	conservative	ADJ
easat-5862	188	12	accounting	accounting	NOUN
easat-5862	188	13	can	can	AUX
easat-5862	188	14	protect	protect	VERB
easat-5862	188	15	businesses	business	NOUN
easat-5862	188	16	in	in	ADP
easat-5862	188	17	ever	ever	ADV
easat-5862	188	18	improving	improve	VERB
easat-5862	188	19	vietnamese	vietnamese	ADJ
easat-5862	188	20	financial	financial	ADJ
easat-5862	188	21	market	market	NOUN
easat-5862	188	22	.	.	PUNCT
easat-5862	189	1	for	for	ADP
easat-5862	189	2	both	both	PRON
easat-5862	189	3	investors	investor	NOUN
easat-5862	189	4	and	and	CCONJ
easat-5862	189	5	corporate	corporate	ADJ
easat-5862	189	6	leaders	leader	NOUN
easat-5862	189	7	,	,	PUNCT
easat-5862	189	8	by	by	ADP
easat-5862	189	9	using	use	VERB
easat-5862	189	10	these	these	DET
easat-5862	189	11	methods	method	NOUN
easat-5862	189	12	they	they	PRON
easat-5862	189	13	could	could	AUX
easat-5862	189	14	create	create	VERB
easat-5862	189	15	a	a	DET
easat-5862	189	16	safety	safety	NOUN
easat-5862	189	17	net	net	NOUN
easat-5862	189	18	offering	offer	VERB
easat-5862	189	19	more	more	ADJ
easat-5862	189	20	security	security	NOUN
easat-5862	189	21	and	and	CCONJ
easat-5862	189	22	stability	stability	NOUN
easat-5862	189	23	in	in	ADP
easat-5862	189	24	uncertain	uncertain	ADJ
easat-5862	189	25	times	time	NOUN
easat-5862	189	26	.	.	PUNCT
easat-5862	190	1	these	these	DET
easat-5862	190	2	insights	insight	NOUN
easat-5862	190	3	may	may	AUX
easat-5862	190	4	also	also	ADV
easat-5862	190	5	inspire	inspire	VERB
easat-5862	190	6	or	or	CCONJ
easat-5862	190	7	even	even	ADV
easat-5862	190	8	potentially	potentially	ADV
easat-5862	190	9	force	force	VERB
easat-5862	190	10	policymakers	policymaker	NOUN
easat-5862	190	11	to	to	PART
easat-5862	190	12	rethink	rethink	VERB
easat-5862	190	13	accounting	accounting	NOUN
easat-5862	190	14	standards	standard	NOUN
easat-5862	190	15	,	,	PUNCT
easat-5862	190	16	this	this	PRON
easat-5862	190	17	could	could	AUX
easat-5862	190	18	improve	improve	VERB
easat-5862	190	19	the	the	DET
easat-5862	190	20	market	market	NOUN
easat-5862	190	21	’s	’s	PART
easat-5862	190	22	resilience	resilience	NOUN
easat-5862	190	23	.	.	PUNCT
easat-5862	191	1	on	on	ADP
easat-5862	191	2	a	a	DET
easat-5862	191	3	deeper	deep	ADJ
easat-5862	191	4	level	level	NOUN
easat-5862	191	5	,	,	PUNCT
easat-5862	191	6	this	this	DET
easat-5862	191	7	study	study	NOUN
easat-5862	191	8	strengthens	strengthen	VERB
easat-5862	191	9	the	the	DET
easat-5862	191	10	understanding	understanding	NOUN
easat-5862	191	11	of	of	ADP
easat-5862	191	12	prudence	prudence	NOUN
easat-5862	191	13	in	in	ADP
easat-5862	191	14	accounting	accounting	NOUN
easat-5862	191	15	and	and	CCONJ
easat-5862	191	16	its	its	PRON
easat-5862	191	17	application	application	NOUN
easat-5862	191	18	in	in	ADP
easat-5862	191	19	reducing	reduce	VERB
easat-5862	191	20	crashes	crash	NOUN
easat-5862	191	21	in	in	ADP
easat-5862	191	22	stock	stock	NOUN
easat-5862	191	23	price	price	NOUN
easat-5862	191	24	.	.	PUNCT
easat-5862	192	1	the	the	DET
easat-5862	192	2	findings	finding	NOUN
easat-5862	192	3	add	add	VERB
easat-5862	192	4	to	to	ADP
easat-5862	192	5	the	the	DET
easat-5862	192	6	ongoing	ongoing	ADJ
easat-5862	192	7	conversation	conversation	NOUN
easat-5862	192	8	about	about	ADP
easat-5862	192	9	how	how	SCONJ
easat-5862	192	10	thoughtful	thoughtful	ADJ
easat-5862	192	11	financial	financial	ADJ
easat-5862	192	12	practices	practice	NOUN
easat-5862	192	13	can	can	AUX
easat-5862	192	14	create	create	VERB
easat-5862	192	15	more	more	ADV
easat-5862	192	16	stable	stable	ADJ
easat-5862	192	17	markets	market	NOUN
easat-5862	192	18	and	and	CCONJ
easat-5862	192	19	hopefully	hopefully	ADV
easat-5862	192	20	future	future	ADJ
easat-5862	192	21	studies	study	NOUN
easat-5862	192	22	could	could	AUX
easat-5862	192	23	expand	expand	VERB
easat-5862	192	24	on	on	ADP
easat-5862	192	25	this	this	PRON
easat-5862	192	26	by	by	ADP
easat-5862	192	27	exploring	explore	VERB
easat-5862	192	28	other	other	ADJ
easat-5862	192	29	influencing	influence	VERB
easat-5862	192	30	factors	factor	NOUN
easat-5862	192	31	or	or	CCONJ
easat-5862	192	32	comparing	compare	VERB
easat-5862	192	33	similar	similar	ADJ
easat-5862	192	34	patterns	pattern	NOUN
easat-5862	192	35	in	in	ADP
easat-5862	192	36	different	different	ADJ
easat-5862	192	37	emerging	emerge	VERB
easat-5862	192	38	economies	economy	NOUN
easat-5862	192	39	.	.	PUNCT
easat-5862	193	1	2738	2738	NUM
easat-5862	193	2	edelweiss	edelweiss	PROPN
easat-5862	193	3	applied	apply	VERB
easat-5862	193	4	science	science	NOUN
easat-5862	193	5	and	and	CCONJ
easat-5862	193	6	technology	technology	NOUN
easat-5862	193	7	issn	issn	PROPN
easat-5862	193	8	:	:	PUNCT
easat-5862	193	9	2576	2576	NUM
easat-5862	193	10	-	-	SYM
easat-5862	193	11	8484	8484	NUM
easat-5862	193	12	vol	vol	NOUN
easat-5862	193	13	.	.	PROPN
easat-5862	194	1	9	9	NUM
easat-5862	194	2	,	,	PUNCT
easat-5862	194	3	no	no	INTJ
easat-5862	194	4	.	.	NOUN
easat-5862	195	1	3	3	NUM
easat-5862	195	2	:	:	SYM
easat-5862	195	3	2731	2731	NUM
easat-5862	195	4	-	-	SYM
easat-5862	195	5	2739	2739	NUM
easat-5862	195	6	,	,	PUNCT
easat-5862	195	7	2025	2025	NUM
easat-5862	195	8	doi	doi	NOUN
easat-5862	195	9	:	:	PUNCT
easat-5862	195	10	10.55214/25768484.v9i3.5862	10.55214/25768484.v9i3.5862	NUM
easat-5862	195	11	©	©	ADP
easat-5862	195	12	2025	2025	NUM
easat-5862	195	13	by	by	ADP
easat-5862	195	14	the	the	DET
easat-5862	195	15	authors	author	NOUN
easat-5862	195	16	;	;	PUNCT
easat-5862	195	17	licensee	licensee	PROPN
easat-5862	195	18	learning	learning	PROPN
easat-5862	195	19	gate	gate	PROPN
easat-5862	195	20	funding	funding	PROPN
easat-5862	195	21	:	:	PUNCT
easat-5862	195	22	this	this	DET
easat-5862	195	23	research	research	NOUN
easat-5862	195	24	is	be	AUX
easat-5862	195	25	funded	fund	VERB
easat-5862	195	26	by	by	ADP
easat-5862	195	27	the	the	DET
easat-5862	195	28	national	national	PROPN
easat-5862	195	29	economics	economics	PROPN
easat-5862	195	30	university	university	PROPN
easat-5862	195	31	and	and	CCONJ
easat-5862	195	32	the	the	DET
easat-5862	195	33	posts	post	NOUN
easat-5862	195	34	and	and	CCONJ
easat-5862	195	35	telecommunications	telecommunication	NOUN
easat-5862	195	36	institute	institute	PROPN
easat-5862	195	37	of	of	ADP
easat-5862	195	38	technology	technology	PROPN
easat-5862	195	39	,	,	PUNCT
easat-5862	195	40	hanoi	hanoi	PROPN
easat-5862	195	41	,	,	PUNCT
easat-5862	195	42	vietnam	vietnam	PROPN
easat-5862	195	43	.	.	PUNCT
easat-5862	196	1	transparency	transparency	NOUN
easat-5862	196	2	:	:	PUNCT
easat-5862	196	3	the	the	DET
easat-5862	196	4	authors	author	NOUN
easat-5862	196	5	confirm	confirm	VERB
easat-5862	196	6	that	that	SCONJ
easat-5862	196	7	the	the	DET
easat-5862	196	8	manuscript	manuscript	NOUN
easat-5862	196	9	is	be	AUX
easat-5862	196	10	an	an	DET
easat-5862	196	11	honest	honest	ADJ
easat-5862	196	12	,	,	PUNCT
easat-5862	196	13	accurate	accurate	ADJ
easat-5862	196	14	,	,	PUNCT
easat-5862	196	15	and	and	CCONJ
easat-5862	196	16	transparent	transparent	ADJ
easat-5862	196	17	account	account	NOUN
easat-5862	196	18	of	of	ADP
easat-5862	196	19	the	the	DET
easat-5862	196	20	study	study	NOUN
easat-5862	196	21	;	;	PUNCT
easat-5862	196	22	that	that	SCONJ
easat-5862	196	23	no	no	DET
easat-5862	196	24	vital	vital	ADJ
easat-5862	196	25	features	feature	NOUN
easat-5862	196	26	of	of	ADP
easat-5862	196	27	the	the	DET
easat-5862	196	28	study	study	NOUN
easat-5862	196	29	have	have	AUX
easat-5862	196	30	been	be	AUX
easat-5862	196	31	omitted	omit	VERB
easat-5862	196	32	;	;	PUNCT
easat-5862	196	33	and	and	CCONJ
easat-5862	196	34	that	that	SCONJ
easat-5862	196	35	any	any	DET
easat-5862	196	36	discrepancies	discrepancy	NOUN
easat-5862	196	37	from	from	ADP
easat-5862	196	38	the	the	DET
easat-5862	196	39	study	study	NOUN
easat-5862	196	40	as	as	SCONJ
easat-5862	196	41	planned	plan	VERB
easat-5862	196	42	have	have	AUX
easat-5862	196	43	been	be	AUX
easat-5862	196	44	explained	explain	VERB
easat-5862	196	45	.	.	PUNCT
easat-5862	197	1	this	this	DET
easat-5862	197	2	study	study	NOUN
easat-5862	197	3	followed	follow	VERB
easat-5862	197	4	all	all	DET
easat-5862	197	5	ethical	ethical	ADJ
easat-5862	197	6	practices	practice	NOUN
easat-5862	197	7	during	during	ADP
easat-5862	197	8	writing	writing	NOUN
easat-5862	197	9	.	.	PUNCT
easat-5862	198	1	copyright	copyright	NOUN
easat-5862	198	2	:	:	PUNCT
easat-5862	198	3	©	©	PROPN
easat-5862	198	4	2025	2025	NUM
easat-5862	198	5	by	by	ADP
easat-5862	198	6	the	the	DET
easat-5862	198	7	authors	author	NOUN
easat-5862	198	8	.	.	PUNCT
easat-5862	199	1	this	this	DET
easat-5862	199	2	open	open	ADJ
easat-5862	199	3	-	-	PUNCT
easat-5862	199	4	access	access	NOUN
easat-5862	199	5	article	article	NOUN
easat-5862	199	6	is	be	AUX
easat-5862	199	7	distributed	distribute	VERB
easat-5862	199	8	under	under	ADP
easat-5862	199	9	the	the	DET
easat-5862	199	10	terms	term	NOUN
easat-5862	199	11	and	and	CCONJ
easat-5862	199	12	conditions	condition	NOUN
easat-5862	199	13	of	of	ADP
easat-5862	199	14	the	the	DET
easat-5862	199	15	creative	creative	ADJ
easat-5862	199	16	commons	common	NOUN
easat-5862	199	17	attribution	attribution	NOUN
easat-5862	199	18	(	(	PUNCT
easat-5862	199	19	cc	cc	NOUN
easat-5862	199	20	by	by	ADP
easat-5862	199	21	)	)	PUNCT
easat-5862	199	22	license	license	NOUN
easat-5862	199	23	(	(	PUNCT
easat-5862	199	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-5862	199	25	)	)	PUNCT
easat-5862	199	26	.	.	PUNCT
easat-5862	200	1	references	reference	NOUN
easat-5862	200	2	[	[	X
easat-5862	200	3	1	1	NUM
easat-5862	200	4	]	]	PUNCT
easat-5862	200	5	l.	l.	PROPN
easat-5862	200	6	aminu	aminu	PROPN
easat-5862	200	7	and	and	CCONJ
easat-5862	200	8	s.	s.	PROPN
easat-5862	200	9	u.	u.	PROPN
easat-5862	200	10	hassan	hassan	PROPN
easat-5862	200	11	,	,	PUNCT
easat-5862	200	12	"	"	PUNCT
easat-5862	200	13	accounting	account	VERB
easat-5862	200	14	conservatism	conservatism	NOUN
easat-5862	200	15	and	and	CCONJ
easat-5862	200	16	financial	financial	ADJ
easat-5862	200	17	performance	performance	NOUN
easat-5862	200	18	of	of	ADP
easat-5862	200	19	nigerian	nigerian	ADJ
easat-5862	200	20	deposit	deposit	NOUN
easat-5862	200	21	money	money	NOUN
easat-5862	200	22	banks	bank	NOUN
easat-5862	200	23	:	:	PUNCT
easat-5862	200	24	an	an	DET
easat-5862	200	25	analysis	analysis	NOUN
easat-5862	200	26	of	of	ADP
easat-5862	200	27	recent	recent	ADJ
easat-5862	200	28	economic	economic	ADJ
easat-5862	200	29	recession	recession	NOUN
easat-5862	200	30	,	,	PUNCT
easat-5862	200	31	"	"	PUNCT
easat-5862	200	32	scholedge	scholedge	NOUN
easat-5862	200	33	international	international	ADJ
easat-5862	200	34	journal	journal	PROPN
easat-5862	200	35	of	of	ADP
easat-5862	200	36	business	business	NOUN
easat-5862	200	37	policy	policy	NOUN
easat-5862	200	38	&	&	CCONJ
easat-5862	200	39	governance	governance	NOUN
easat-5862	200	40	,	,	PUNCT
easat-5862	200	41	vol	vol	NOUN
easat-5862	200	42	.	.	PROPN
easat-5862	200	43	4	4	NUM
easat-5862	200	44	,	,	PUNCT
easat-5862	200	45	no	no	INTJ
easat-5862	200	46	.	.	NOUN
easat-5862	200	47	12	12	NUM
easat-5862	200	48	,	,	PUNCT
easat-5862	200	49	pp	pp	ADJ
easat-5862	200	50	.	.	PUNCT
easat-5862	201	1	124	124	NUM
easat-5862	201	2	-	-	SYM
easat-5862	201	3	135	135	NUM
easat-5862	201	4	,	,	PUNCT
easat-5862	201	5	2017	2017	NUM
easat-5862	201	6	.	.	PUNCT
easat-5862	202	1	https://doi.org/10.19085/journal.sijbpg041201	https://doi.org/10.19085/journal.sijbpg041201	X
easat-5862	203	1	[	[	X
easat-5862	203	2	2	2	NUM
easat-5862	203	3	]	]	PUNCT
easat-5862	203	4	a.	a.	PROPN
easat-5862	203	5	s.	s.	PROPN
easat-5862	203	6	ahmed	ahmed	PROPN
easat-5862	203	7	and	and	CCONJ
easat-5862	203	8	s.	s.	PROPN
easat-5862	203	9	duellman	duellman	PROPN
easat-5862	203	10	,	,	PUNCT
easat-5862	203	11	"	"	PUNCT
easat-5862	203	12	managerial	managerial	ADJ
easat-5862	203	13	overconfidence	overconfidence	NOUN
easat-5862	203	14	and	and	CCONJ
easat-5862	203	15	accounting	accounting	NOUN
easat-5862	203	16	conservatism	conservatism	NOUN
easat-5862	203	17	,	,	PUNCT
easat-5862	203	18	"	"	PUNCT
easat-5862	203	19	journal	journal	NOUN
easat-5862	203	20	of	of	ADP
easat-5862	203	21	accounting	accounting	NOUN
easat-5862	203	22	research	research	NOUN
easat-5862	203	23	,	,	PUNCT
easat-5862	203	24	vol	vol	NOUN
easat-5862	203	25	.	.	PROPN
easat-5862	204	1	51	51	NUM
easat-5862	204	2	,	,	PUNCT
easat-5862	204	3	no	no	INTJ
easat-5862	204	4	.	.	NOUN
easat-5862	204	5	1	1	NUM
easat-5862	204	6	,	,	PUNCT
easat-5862	204	7	pp	pp	ADJ
easat-5862	204	8	.	.	PUNCT
easat-5862	205	1	1	1	NUM
easat-5862	205	2	-	-	SYM
easat-5862	205	3	30	30	NUM
easat-5862	205	4	,	,	PUNCT
easat-5862	205	5	2013	2013	NUM
easat-5862	205	6	.	.	PUNCT
easat-5862	206	1	https://doi.org/10.1111/j.1475-679x.2012.00467.x	https://doi.org/10.1111/j.1475-679x.2012.00467.x	NOUN
easat-5862	207	1	[	[	X
easat-5862	207	2	3	3	NUM
easat-5862	207	3	]	]	X
easat-5862	207	4	n.	n.	NOUN
easat-5862	207	5	sana'a	sana'a	INTJ
easat-5862	207	6	,	,	PUNCT
easat-5862	207	7	"	"	PUNCT
easat-5862	207	8	the	the	DET
easat-5862	207	9	effect	effect	NOUN
easat-5862	207	10	of	of	ADP
easat-5862	207	11	accounting	account	VERB
easat-5862	207	12	conservatism	conservatism	NOUN
easat-5862	207	13	on	on	ADP
easat-5862	207	14	financial	financial	ADJ
easat-5862	207	15	performance	performance	NOUN
easat-5862	207	16	indicators	indicator	NOUN
easat-5862	207	17	in	in	ADP
easat-5862	207	18	the	the	DET
easat-5862	207	19	jordanian	jordanian	ADJ
easat-5862	207	20	insurance	insurance	NOUN
easat-5862	207	21	companies	company	NOUN
easat-5862	207	22	,	,	PUNCT
easat-5862	207	23	"	"	PUNCT
easat-5862	207	24	journal	journal	NOUN
easat-5862	207	25	of	of	ADP
easat-5862	207	26	internet	internet	NOUN
easat-5862	207	27	banking	banking	NOUN
easat-5862	207	28	and	and	CCONJ
easat-5862	207	29	commerce	commerce	PROPN
easat-5862	207	30	,	,	PUNCT
easat-5862	207	31	vol	vol	NOUN
easat-5862	207	32	.	.	PROPN
easat-5862	207	33	21	21	NUM
easat-5862	207	34	,	,	PUNCT
easat-5862	207	35	no	no	INTJ
easat-5862	207	36	.	.	NOUN
easat-5862	207	37	1	1	NUM
easat-5862	207	38	,	,	PUNCT
easat-5862	207	39	pp	pp	ADJ
easat-5862	207	40	.	.	PUNCT
easat-5862	208	1	1	1	NUM
easat-5862	208	2	-	-	SYM
easat-5862	208	3	16	16	NUM
easat-5862	208	4	,	,	PUNCT
easat-5862	208	5	2016	2016	NUM
easat-5862	208	6	.	.	PUNCT
easat-5862	209	1	[	[	X
easat-5862	209	2	4	4	X
easat-5862	209	3	]	]	PUNCT
easat-5862	209	4	t.	t.	PROPN
easat-5862	209	5	b.	b.	PROPN
easat-5862	209	6	le	le	PROPN
easat-5862	209	7	,	,	PUNCT
easat-5862	209	8	d.	d.	PROPN
easat-5862	209	9	pavelkova	pavelkova	ADV
easat-5862	209	10	,	,	PUNCT
easat-5862	209	11	t.	t.	PROPN
easat-5862	209	12	t.	t.	PROPN
easat-5862	209	13	n.	n.	PROPN
easat-5862	209	14	do	do	VERB
easat-5862	209	15	,	,	PUNCT
easat-5862	209	16	and	and	CCONJ
easat-5862	209	17	m.	m.	NOUN
easat-5862	209	18	v.	v.	ADP
easat-5862	209	19	ngo	ngo	PROPN
easat-5862	209	20	,	,	PUNCT
easat-5862	209	21	"	"	PUNCT
easat-5862	209	22	does	do	VERB
easat-5862	209	23	foreign	foreign	ADJ
easat-5862	209	24	ownership	ownership	NOUN
easat-5862	209	25	impact	impact	NOUN
easat-5862	209	26	accounting	account	VERB
easat-5862	209	27	conservatism	conservatism	NOUN
easat-5862	209	28	adoption	adoption	NOUN
easat-5862	209	29	in	in	ADP
easat-5862	209	30	vietnam	vietnam	PROPN
easat-5862	209	31	?	?	PUNCT
easat-5862	209	32	,	,	PUNCT
easat-5862	209	33	"	"	PUNCT
easat-5862	209	34	business	business	NOUN
easat-5862	209	35	and	and	CCONJ
easat-5862	209	36	economic	economic	ADJ
easat-5862	209	37	horizons	horizon	NOUN
easat-5862	209	38	,	,	PUNCT
easat-5862	209	39	vol	vol	NOUN
easat-5862	209	40	.	.	PROPN
easat-5862	209	41	13	13	NUM
easat-5862	209	42	,	,	PUNCT
easat-5862	209	43	no	no	INTJ
easat-5862	209	44	.	.	NOUN
easat-5862	209	45	3	3	NUM
easat-5862	209	46	,	,	PUNCT
easat-5862	209	47	pp	pp	ADJ
easat-5862	209	48	.	.	PUNCT
easat-5862	210	1	287	287	NUM
easat-5862	210	2	-	-	SYM
easat-5862	210	3	294	294	NUM
easat-5862	210	4	,	,	PUNCT
easat-5862	210	5	2017	2017	NUM
easat-5862	210	6	.	.	PUNCT
easat-5862	211	1	[	[	X
easat-5862	211	2	5	5	X
easat-5862	211	3	]	]	PUNCT
easat-5862	211	4	t.	t.	PROPN
easat-5862	211	5	b.	b.	PROPN
easat-5862	211	6	t.	t.	PROPN
easat-5862	211	7	nguyen	nguyen	PROPN
easat-5862	211	8	,	,	PUNCT
easat-5862	211	9	"	"	PUNCT
easat-5862	211	10	the	the	DET
easat-5862	211	11	impact	impact	NOUN
easat-5862	211	12	of	of	ADP
easat-5862	211	13	corporate	corporate	ADJ
easat-5862	211	14	governance	governance	NOUN
easat-5862	211	15	characteristics	characteristic	NOUN
easat-5862	211	16	on	on	ADP
easat-5862	211	17	the	the	DET
easat-5862	211	18	application	application	NOUN
easat-5862	211	19	of	of	ADP
easat-5862	211	20	the	the	DET
easat-5862	211	21	prudence	prudence	NOUN
easat-5862	211	22	principle	principle	NOUN
easat-5862	211	23	in	in	ADP
easat-5862	211	24	accounting	account	VERB
easat-5862	211	25	at	at	ADP
easat-5862	211	26	listed	list	VERB
easat-5862	211	27	companies	company	NOUN
easat-5862	211	28	on	on	ADP
easat-5862	211	29	the	the	DET
easat-5862	211	30	vietnamese	vietnamese	ADJ
easat-5862	211	31	stock	stock	NOUN
easat-5862	211	32	market	market	NOUN
easat-5862	211	33	,	,	PUNCT
easat-5862	211	34	"	"	PUNCT
easat-5862	211	35	doctoral	doctoral	ADJ
easat-5862	211	36	dissertation	dissertation	NOUN
easat-5862	211	37	,	,	PUNCT
easat-5862	211	38	national	national	ADJ
easat-5862	211	39	economics	economic	NOUN
easat-5862	211	40	university	university	PROPN
easat-5862	211	41	,	,	PUNCT
easat-5862	211	42	2019	2019	NUM
easat-5862	211	43	.	.	PUNCT
easat-5862	212	1	[	[	X
easat-5862	212	2	6	6	NUM
easat-5862	212	3	]	]	PUNCT
easat-5862	212	4	w.	w.	PROPN
easat-5862	212	5	h.	h.	PROPN
easat-5862	212	6	beaver	beaver	PROPN
easat-5862	212	7	and	and	CCONJ
easat-5862	212	8	s.	s.	PROPN
easat-5862	212	9	g.	g.	PROPN
easat-5862	212	10	ryan	ryan	PROPN
easat-5862	212	11	,	,	PUNCT
easat-5862	212	12	"	"	PUNCT
easat-5862	212	13	conditional	conditional	ADJ
easat-5862	212	14	and	and	CCONJ
easat-5862	212	15	unconditional	unconditional	ADJ
easat-5862	212	16	conservatism	conservatism	NOUN
easat-5862	212	17	:	:	PUNCT
easat-5862	212	18	concepts	concept	NOUN
easat-5862	212	19	and	and	CCONJ
easat-5862	212	20	modeling	modeling	NOUN
easat-5862	212	21	,	,	PUNCT
easat-5862	212	22	"	"	PUNCT
easat-5862	212	23	review	review	NOUN
easat-5862	212	24	of	of	ADP
easat-5862	212	25	accounting	accounting	NOUN
easat-5862	212	26	studies	study	NOUN
easat-5862	212	27	,	,	PUNCT
easat-5862	212	28	vol	vol	NOUN
easat-5862	212	29	.	.	PROPN
easat-5862	212	30	10	10	NUM
easat-5862	212	31	,	,	PUNCT
easat-5862	212	32	pp	pp	ADJ
easat-5862	212	33	.	.	PUNCT
easat-5862	212	34	269	269	NUM
easat-5862	212	35	-	-	SYM
easat-5862	212	36	309	309	NUM
easat-5862	212	37	,	,	PUNCT
easat-5862	212	38	2005	2005	NUM
easat-5862	212	39	.	.	PUNCT
easat-5862	213	1	https://doi.org/10.1007/s11142-005-1532-6	https://doi.org/10.1007/s11142-005-1532-6	NUM
easat-5862	214	1	[	[	X
easat-5862	214	2	7	7	X
easat-5862	214	3	]	]	X
easat-5862	214	4	r.	r.	PROPN
easat-5862	214	5	l.	l.	PROPN
easat-5862	214	6	watts	watts	PROPN
easat-5862	214	7	,	,	PUNCT
easat-5862	214	8	"	"	PUNCT
easat-5862	214	9	conservatism	conservatism	NOUN
easat-5862	214	10	in	in	ADP
easat-5862	214	11	accounting	account	VERB
easat-5862	214	12	part	part	NOUN
easat-5862	214	13	i	i	NOUN
easat-5862	214	14	:	:	PUNCT
easat-5862	214	15	explanations	explanation	NOUN
easat-5862	214	16	and	and	CCONJ
easat-5862	214	17	implications	implication	NOUN
easat-5862	214	18	,	,	PUNCT
easat-5862	214	19	"	"	PUNCT
easat-5862	214	20	accounting	accounting	NOUN
easat-5862	214	21	horizons	horizon	NOUN
easat-5862	214	22	,	,	PUNCT
easat-5862	214	23	vol	vol	NOUN
easat-5862	214	24	.	.	PROPN
easat-5862	214	25	17	17	NUM
easat-5862	214	26	,	,	PUNCT
easat-5862	214	27	no	no	INTJ
easat-5862	214	28	.	.	NOUN
easat-5862	214	29	3	3	NUM
easat-5862	214	30	,	,	PUNCT
easat-5862	214	31	pp	pp	ADJ
easat-5862	214	32	.	.	PUNCT
easat-5862	215	1	207	207	NUM
easat-5862	215	2	-	-	SYM
easat-5862	215	3	221	221	NUM
easat-5862	215	4	,	,	PUNCT
easat-5862	215	5	2003	2003	NUM
easat-5862	215	6	.	.	PUNCT
easat-5862	216	1	https://doi.org/10.2308/acch.2003.17.3.207	https://doi.org/10.2308/acch.2003.17.3.207	NOUN
easat-5862	216	2	[	[	X
easat-5862	216	3	8	8	NUM
easat-5862	216	4	]	]	PUNCT
easat-5862	216	5	x.	x.	NOUN
easat-5862	216	6	cui	cui	PROPN
easat-5862	216	7	,	,	PUNCT
easat-5862	216	8	a.	a.	NOUN
easat-5862	216	9	sensoy	sensoy	PROPN
easat-5862	216	10	,	,	PUNCT
easat-5862	216	11	d.	d.	PROPN
easat-5862	216	12	k.	k.	PROPN
easat-5862	216	13	nguyen	nguyen	PROPN
easat-5862	216	14	,	,	PUNCT
easat-5862	216	15	s.	s.	PROPN
easat-5862	216	16	yao	yao	PROPN
easat-5862	216	17	,	,	PUNCT
easat-5862	216	18	and	and	CCONJ
easat-5862	216	19	y.	y.	PROPN
easat-5862	216	20	wu	wu	PROPN
easat-5862	216	21	,	,	PUNCT
easat-5862	216	22	"	"	PUNCT
easat-5862	216	23	positive	positive	ADJ
easat-5862	216	24	information	information	NOUN
easat-5862	216	25	shocks	shock	NOUN
easat-5862	216	26	,	,	PUNCT
easat-5862	216	27	investor	investor	NOUN
easat-5862	216	28	behavior	behavior	NOUN
easat-5862	216	29	and	and	CCONJ
easat-5862	216	30	stock	stock	NOUN
easat-5862	216	31	price	price	NOUN
easat-5862	216	32	crash	crash	NOUN
easat-5862	216	33	risk	risk	NOUN
easat-5862	216	34	,	,	PUNCT
easat-5862	216	35	"	"	PUNCT
easat-5862	216	36	journal	journal	NOUN
easat-5862	216	37	of	of	ADP
easat-5862	216	38	economic	economic	ADJ
easat-5862	216	39	behavior	behavior	NOUN
easat-5862	216	40	&	&	CCONJ
easat-5862	216	41	organization	organization	PROPN
easat-5862	216	42	,	,	PUNCT
easat-5862	216	43	vol	vol	NOUN
easat-5862	216	44	.	.	PROPN
easat-5862	216	45	197	197	NUM
easat-5862	216	46	,	,	PUNCT
easat-5862	216	47	pp	pp	ADJ
easat-5862	216	48	.	.	PUNCT
easat-5862	217	1	493	493	NUM
easat-5862	217	2	-	-	SYM
easat-5862	217	3	518	518	NUM
easat-5862	217	4	,	,	PUNCT
easat-5862	217	5	2022	2022	NUM
easat-5862	217	6	.	.	PUNCT
easat-5862	218	1	https://doi.org/10.1016/j.jebo.2022.03.016	https://doi.org/10.1016/j.jebo.2022.03.016	PROPN
easat-5862	218	2	[	[	X
easat-5862	218	3	9	9	NUM
easat-5862	218	4	]	]	PUNCT
easat-5862	218	5	m.	m.	NOUN
easat-5862	218	6	m.	m.	PROPN
easat-5862	218	7	hasan	hasan	PROPN
easat-5862	218	8	,	,	PUNCT
easat-5862	218	9	g.	g.	PROPN
easat-5862	218	10	taylor	taylor	PROPN
easat-5862	218	11	,	,	PUNCT
easat-5862	218	12	and	and	CCONJ
easat-5862	218	13	g.	g.	PROPN
easat-5862	218	14	richardson	richardson	PROPN
easat-5862	218	15	,	,	PUNCT
easat-5862	218	16	"	"	PUNCT
easat-5862	218	17	brand	brand	NOUN
easat-5862	218	18	capital	capital	NOUN
easat-5862	218	19	and	and	CCONJ
easat-5862	218	20	stock	stock	NOUN
easat-5862	218	21	price	price	NOUN
easat-5862	218	22	crash	crash	NOUN
easat-5862	218	23	risk	risk	NOUN
easat-5862	218	24	,	,	PUNCT
easat-5862	218	25	"	"	PUNCT
easat-5862	218	26	management	management	NOUN
easat-5862	218	27	science	science	NOUN
easat-5862	218	28	,	,	PUNCT
easat-5862	218	29	vol	vol	NOUN
easat-5862	218	30	.	.	PROPN
easat-5862	218	31	68	68	NUM
easat-5862	218	32	,	,	PUNCT
easat-5862	218	33	no	no	INTJ
easat-5862	218	34	.	.	NOUN
easat-5862	218	35	10	10	NUM
easat-5862	218	36	,	,	PUNCT
easat-5862	218	37	pp	pp	ADJ
easat-5862	218	38	.	.	PUNCT
easat-5862	219	1	7221	7221	NUM
easat-5862	219	2	-	-	SYM
easat-5862	219	3	7247	7247	NUM
easat-5862	219	4	,	,	PUNCT
easat-5862	219	5	2022	2022	NUM
easat-5862	219	6	.	.	PUNCT
easat-5862	220	1	https://doi.org/10.1287/mnsc.2021.4197	https://doi.org/10.1287/mnsc.2021.4197	PUNCT
easat-5862	221	1	[	[	X
easat-5862	221	2	10	10	NUM
easat-5862	221	3	]	]	X
easat-5862	221	4	r.	r.	PROPN
easat-5862	221	5	lafond	lafond	PROPN
easat-5862	221	6	and	and	CCONJ
easat-5862	221	7	r.	r.	PROPN
easat-5862	221	8	l.	l.	PROPN
easat-5862	221	9	watts	watts	PROPN
easat-5862	221	10	,	,	PUNCT
easat-5862	221	11	"	"	PUNCT
easat-5862	221	12	the	the	DET
easat-5862	221	13	information	information	NOUN
easat-5862	221	14	role	role	NOUN
easat-5862	221	15	of	of	ADP
easat-5862	221	16	conservatism	conservatism	NOUN
easat-5862	221	17	,	,	PUNCT
easat-5862	221	18	"	"	PUNCT
easat-5862	221	19	the	the	DET
easat-5862	221	20	accounting	accounting	NOUN
easat-5862	221	21	review	review	NOUN
easat-5862	221	22	,	,	PUNCT
easat-5862	221	23	vol	vol	NOUN
easat-5862	221	24	.	.	PROPN
easat-5862	221	25	83	83	NUM
easat-5862	221	26	,	,	PUNCT
easat-5862	221	27	no	no	INTJ
easat-5862	221	28	.	.	NOUN
easat-5862	221	29	2	2	NUM
easat-5862	221	30	,	,	PUNCT
easat-5862	221	31	pp	pp	ADJ
easat-5862	221	32	.	.	PUNCT
easat-5862	221	33	447478	447478	NUM
easat-5862	221	34	,	,	PUNCT
easat-5862	221	35	2008	2008	NUM
easat-5862	221	36	.	.	PUNCT
easat-5862	222	1	https://doi.org/10.2308/accr.2008.83.2.447	https://doi.org/10.2308/accr.2008.83.2.447	PROPN
easat-5862	222	2	[	[	X
easat-5862	222	3	11	11	NUM
easat-5862	222	4	]	]	PUNCT
easat-5862	222	5	r.	r.	PROPN
easat-5862	222	6	ball	ball	PROPN
easat-5862	222	7	and	and	CCONJ
easat-5862	222	8	l.	l.	PROPN
easat-5862	222	9	shivakumar	shivakumar	PROPN
easat-5862	222	10	,	,	PUNCT
easat-5862	222	11	"	"	PUNCT
easat-5862	222	12	earnings	earning	NOUN
easat-5862	222	13	quality	quality	NOUN
easat-5862	222	14	in	in	ADP
easat-5862	222	15	uk	uk	PROPN
easat-5862	222	16	private	private	ADJ
easat-5862	222	17	firms	firm	NOUN
easat-5862	222	18	:	:	PUNCT
easat-5862	222	19	comparative	comparative	ADJ
easat-5862	222	20	loss	loss	NOUN
easat-5862	222	21	recognition	recognition	NOUN
easat-5862	222	22	timeliness	timeliness	NOUN
easat-5862	222	23	,	,	PUNCT
easat-5862	222	24	"	"	PUNCT
easat-5862	222	25	journal	journal	NOUN
easat-5862	222	26	of	of	ADP
easat-5862	222	27	accounting	accounting	NOUN
easat-5862	222	28	and	and	CCONJ
easat-5862	222	29	economics	economic	NOUN
easat-5862	222	30	,	,	PUNCT
easat-5862	222	31	vol	vol	NOUN
easat-5862	222	32	.	.	PROPN
easat-5862	222	33	39	39	NUM
easat-5862	222	34	,	,	PUNCT
easat-5862	222	35	no	no	INTJ
easat-5862	222	36	.	.	NOUN
easat-5862	222	37	1	1	NUM
easat-5862	222	38	,	,	PUNCT
easat-5862	222	39	pp	pp	ADJ
easat-5862	222	40	.	.	PUNCT
easat-5862	223	1	83	83	NUM
easat-5862	223	2	-	-	SYM
easat-5862	223	3	128	128	NUM
easat-5862	223	4	,	,	PUNCT
easat-5862	223	5	2005	2005	NUM
easat-5862	223	6	.	.	PUNCT
easat-5862	224	1	https://doi.org/10.1016/j.jacceco.2004.04.001	https://doi.org/10.1016/j.jacceco.2004.04.001	PUNCT
easat-5862	225	1	[	[	X
easat-5862	225	2	12	12	NUM
easat-5862	225	3	]	]	PUNCT
easat-5862	226	1	j.	j.	PROPN
easat-5862	226	2	r.	r.	PROPN
easat-5862	226	3	francis	francis	PROPN
easat-5862	226	4	and	and	CCONJ
easat-5862	226	5	x.	x.	PROPN
easat-5862	226	6	martin	martin	PROPN
easat-5862	226	7	,	,	PUNCT
easat-5862	226	8	"	"	PUNCT
easat-5862	226	9	acquisition	acquisition	NOUN
easat-5862	226	10	profitability	profitability	NOUN
easat-5862	226	11	and	and	CCONJ
easat-5862	226	12	timely	timely	ADJ
easat-5862	226	13	loss	loss	NOUN
easat-5862	226	14	recognition	recognition	NOUN
easat-5862	226	15	,	,	PUNCT
easat-5862	226	16	"	"	PUNCT
easat-5862	226	17	journal	journal	NOUN
easat-5862	226	18	of	of	ADP
easat-5862	226	19	accounting	accounting	NOUN
easat-5862	226	20	and	and	CCONJ
easat-5862	226	21	economics	economic	NOUN
easat-5862	226	22	,	,	PUNCT
easat-5862	226	23	vol	vol	NOUN
easat-5862	226	24	.	.	PROPN
easat-5862	226	25	49	49	NUM
easat-5862	226	26	,	,	PUNCT
easat-5862	226	27	no	no	INTJ
easat-5862	226	28	.	.	NOUN
easat-5862	226	29	1	1	NUM
easat-5862	226	30	-	-	SYM
easat-5862	226	31	2	2	NUM
easat-5862	226	32	,	,	PUNCT
easat-5862	226	33	pp	pp	ADJ
easat-5862	226	34	.	.	PUNCT
easat-5862	227	1	161	161	NUM
easat-5862	227	2	-	-	SYM
easat-5862	227	3	178	178	NUM
easat-5862	227	4	,	,	PUNCT
easat-5862	227	5	2010	2010	NUM
easat-5862	227	6	.	.	PUNCT
easat-5862	228	1	https://doi.org/10.1016/j.jacceco.2009.09.003	https://doi.org/10.1016/j.jacceco.2009.09.003	NOUN
easat-5862	229	1	[	[	X
easat-5862	229	2	13	13	NUM
easat-5862	229	3	]	]	PUNCT
easat-5862	229	4	j.	j.	PROPN
easat-5862	229	5	b.	b.	PROPN
easat-5862	229	6	kim	kim	PROPN
easat-5862	229	7	and	and	CCONJ
easat-5862	229	8	l.	l.	PROPN
easat-5862	229	9	zhang	zhang	PROPN
easat-5862	229	10	,	,	PUNCT
easat-5862	229	11	"	"	PUNCT
easat-5862	229	12	accounting	account	VERB
easat-5862	229	13	conservatism	conservatism	NOUN
easat-5862	229	14	and	and	CCONJ
easat-5862	229	15	stock	stock	NOUN
easat-5862	229	16	price	price	NOUN
easat-5862	229	17	crash	crash	NOUN
easat-5862	229	18	risk	risk	NOUN
easat-5862	229	19	:	:	PUNCT
easat-5862	229	20	firm‐level	firm‐level	NOUN
easat-5862	229	21	evidence	evidence	NOUN
easat-5862	229	22	,	,	PUNCT
easat-5862	229	23	"	"	PUNCT
easat-5862	229	24	contemporary	contemporary	ADJ
easat-5862	229	25	accounting	accounting	NOUN
easat-5862	229	26	research	research	NOUN
easat-5862	229	27	,	,	PUNCT
easat-5862	229	28	vol	vol	NOUN
easat-5862	229	29	.	.	PROPN
easat-5862	229	30	33	33	NUM
easat-5862	229	31	,	,	PUNCT
easat-5862	229	32	no	no	INTJ
easat-5862	229	33	.	.	NOUN
easat-5862	229	34	1	1	NUM
easat-5862	229	35	,	,	PUNCT
easat-5862	229	36	pp	pp	ADJ
easat-5862	229	37	.	.	PUNCT
easat-5862	229	38	412	412	NUM
easat-5862	229	39	-	-	SYM
easat-5862	229	40	441	441	NUM
easat-5862	229	41	,	,	PUNCT
easat-5862	229	42	2016	2016	NUM
easat-5862	229	43	.	.	PUNCT
easat-5862	229	44	http://dx.doi.org/10.2139/ssrn.1521345	http://dx.doi.org/10.2139/ssrn.1521345	X
easat-5862	230	1	[	[	X
easat-5862	230	2	14	14	NUM
easat-5862	230	3	]	]	PUNCT
easat-5862	230	4	k.	k.	PROPN
easat-5862	230	5	balakrishnan	balakrishnan	PROPN
easat-5862	230	6	,	,	PUNCT
easat-5862	230	7	r.	r.	PROPN
easat-5862	230	8	watts	watts	PROPN
easat-5862	230	9	,	,	PUNCT
easat-5862	230	10	and	and	CCONJ
easat-5862	230	11	l.	l.	PROPN
easat-5862	230	12	zuo	zuo	PROPN
easat-5862	230	13	,	,	PUNCT
easat-5862	230	14	"	"	PUNCT
easat-5862	230	15	the	the	DET
easat-5862	230	16	effect	effect	NOUN
easat-5862	230	17	of	of	ADP
easat-5862	230	18	accounting	account	VERB
easat-5862	230	19	conservatism	conservatism	NOUN
easat-5862	230	20	on	on	ADP
easat-5862	230	21	corporate	corporate	ADJ
easat-5862	230	22	investment	investment	NOUN
easat-5862	230	23	during	during	ADP
easat-5862	230	24	the	the	DET
easat-5862	230	25	global	global	ADJ
easat-5862	230	26	financial	financial	ADJ
easat-5862	230	27	crisis	crisis	NOUN
easat-5862	230	28	,	,	PUNCT
easat-5862	230	29	"	"	PUNCT
easat-5862	230	30	journal	journal	NOUN
easat-5862	230	31	of	of	ADP
easat-5862	230	32	business	business	NOUN
easat-5862	230	33	finance	finance	PROPN
easat-5862	230	34	&	&	CCONJ
easat-5862	230	35	accounting	accounting	PROPN
easat-5862	230	36	,	,	PUNCT
easat-5862	230	37	vol	vol	NOUN
easat-5862	230	38	.	.	PROPN
easat-5862	230	39	43	43	NUM
easat-5862	230	40	,	,	PUNCT
easat-5862	230	41	no	no	INTJ
easat-5862	230	42	.	.	NOUN
easat-5862	230	43	5	5	NUM
easat-5862	230	44	-	-	SYM
easat-5862	230	45	6	6	NUM
easat-5862	230	46	,	,	PUNCT
easat-5862	230	47	pp	pp	ADJ
easat-5862	230	48	.	.	PUNCT
easat-5862	231	1	513	513	NUM
easat-5862	231	2	-	-	SYM
easat-5862	231	3	542	542	NUM
easat-5862	231	4	,	,	PUNCT
easat-5862	231	5	2016	2016	NUM
easat-5862	231	6	.	.	PUNCT
easat-5862	232	1	https://doi.org/10.1111/jbfa.12191	https://doi.org/10.1111/jbfa.12191	X
easat-5862	233	1	[	[	X
easat-5862	233	2	15	15	X
easat-5862	233	3	]	]	X
easat-5862	233	4	w.	w.	PROPN
easat-5862	233	5	chi	chi	PROPN
easat-5862	233	6	and	and	CCONJ
easat-5862	233	7	c.	c.	PROPN
easat-5862	233	8	wang	wang	PROPN
easat-5862	233	9	,	,	PUNCT
easat-5862	233	10	"	"	PUNCT
easat-5862	233	11	accounting	account	VERB
easat-5862	233	12	conservatism	conservatism	NOUN
easat-5862	233	13	in	in	ADP
easat-5862	233	14	a	a	DET
easat-5862	233	15	setting	setting	NOUN
easat-5862	233	16	of	of	ADP
easat-5862	233	17	information	information	NOUN
easat-5862	233	18	asymmetry	asymmetry	NOUN
easat-5862	233	19	between	between	ADP
easat-5862	233	20	majority	majority	NOUN
easat-5862	233	21	and	and	CCONJ
easat-5862	233	22	minority	minority	NOUN
easat-5862	233	23	shareholders	shareholder	NOUN
easat-5862	233	24	,	,	PUNCT
easat-5862	233	25	"	"	PUNCT
easat-5862	233	26	the	the	DET
easat-5862	233	27	international	international	ADJ
easat-5862	233	28	journal	journal	NOUN
easat-5862	233	29	of	of	ADP
easat-5862	233	30	accounting	accounting	NOUN
easat-5862	233	31	,	,	PUNCT
easat-5862	233	32	vol	vol	NOUN
easat-5862	233	33	.	.	PROPN
easat-5862	233	34	45	45	NUM
easat-5862	233	35	,	,	PUNCT
easat-5862	233	36	no	no	INTJ
easat-5862	233	37	.	.	NOUN
easat-5862	233	38	4	4	NUM
easat-5862	233	39	,	,	PUNCT
easat-5862	233	40	pp	pp	ADJ
easat-5862	233	41	.	.	PUNCT
easat-5862	234	1	465	465	NUM
easat-5862	234	2	-	-	SYM
easat-5862	234	3	489	489	NUM
easat-5862	234	4	,	,	PUNCT
easat-5862	234	5	2010	2010	NUM
easat-5862	234	6	.	.	PUNCT
easat-5862	235	1	https://doi.org/10.1016/j.intacc.2010.09.002	https://doi.org/10.1016/j.intacc.2010.09.002	NOUN
easat-5862	235	2	[	[	X
easat-5862	235	3	16	16	NUM
easat-5862	235	4	]	]	X
easat-5862	235	5	g.	g.	PROPN
easat-5862	235	6	c.	c.	PROPN
easat-5862	235	7	biddle	biddle	PROPN
easat-5862	235	8	,	,	PUNCT
easat-5862	235	9	m.	m.	PROPN
easat-5862	235	10	l.	l.	PROPN
easat-5862	235	11	ma	ma	PROPN
easat-5862	235	12	,	,	PUNCT
easat-5862	235	13	and	and	CCONJ
easat-5862	235	14	f.	f.	PROPN
easat-5862	235	15	m.	m.	PROPN
easat-5862	235	16	song	song	PROPN
easat-5862	235	17	,	,	PUNCT
easat-5862	235	18	"	"	PUNCT
easat-5862	235	19	accounting	account	VERB
easat-5862	235	20	conservatism	conservatism	NOUN
easat-5862	235	21	and	and	CCONJ
easat-5862	235	22	bankruptcy	bankruptcy	NOUN
easat-5862	235	23	risk	risk	NOUN
easat-5862	235	24	,	,	PUNCT
easat-5862	235	25	"	"	PUNCT
easat-5862	235	26	journal	journal	NOUN
easat-5862	235	27	of	of	ADP
easat-5862	235	28	accounting	accounting	NOUN
easat-5862	235	29	,	,	PUNCT
easat-5862	235	30	auditing	auditing	NOUN
easat-5862	235	31	&	&	CCONJ
easat-5862	235	32	finance	finance	NOUN
easat-5862	235	33	,	,	PUNCT
easat-5862	235	34	vol	vol	NOUN
easat-5862	235	35	.	.	PROPN
easat-5862	235	36	37	37	NUM
easat-5862	235	37	,	,	PUNCT
easat-5862	235	38	no	no	INTJ
easat-5862	235	39	.	.	NOUN
easat-5862	235	40	2	2	NUM
easat-5862	235	41	,	,	PUNCT
easat-5862	235	42	pp	pp	ADJ
easat-5862	235	43	.	.	PUNCT
easat-5862	236	1	295	295	NUM
easat-5862	236	2	-	-	SYM
easat-5862	236	3	323	323	NUM
easat-5862	236	4	,	,	PUNCT
easat-5862	236	5	2022	2022	NUM
easat-5862	236	6	.	.	PUNCT
easat-5862	237	1	https://doi.org/10.1177/0148558x20934244	https://doi.org/10.1177/0148558x20934244	PROPN
easat-5862	238	1	[	[	X
easat-5862	238	2	17	17	NUM
easat-5862	238	3	]	]	PUNCT
easat-5862	238	4	t.	t.	NOUN
easat-5862	238	5	toksoz	toksoz	NOUN
easat-5862	238	6	,	,	PUNCT
easat-5862	238	7	"	"	PUNCT
easat-5862	238	8	crash	crash	NOUN
easat-5862	238	9	risk	risk	NOUN
easat-5862	238	10	and	and	CCONJ
easat-5862	238	11	conservatism	conservatism	NOUN
easat-5862	238	12	:	:	PUNCT
easat-5862	238	13	evidence	evidence	NOUN
easat-5862	238	14	from	from	ADP
easat-5862	238	15	borsa	borsa	PROPN
easat-5862	238	16	istanbul	istanbul	PROPN
easat-5862	238	17	,	,	PUNCT
easat-5862	238	18	"	"	PUNCT
easat-5862	238	19	borsa	borsa	PROPN
easat-5862	238	20	istanbul	istanbul	PROPN
easat-5862	238	21	review	review	PROPN
easat-5862	238	22	,	,	PUNCT
easat-5862	238	23	vol	vol	NOUN
easat-5862	238	24	.	.	PROPN
easat-5862	238	25	24	24	NUM
easat-5862	238	26	,	,	PUNCT
easat-5862	238	27	no	no	INTJ
easat-5862	238	28	.	.	NOUN
easat-5862	238	29	4	4	NUM
easat-5862	238	30	,	,	PUNCT
easat-5862	238	31	pp	pp	ADJ
easat-5862	238	32	.	.	PUNCT
easat-5862	239	1	787	787	NUM
easat-5862	239	2	-	-	SYM
easat-5862	239	3	796	796	NUM
easat-5862	239	4	,	,	PUNCT
easat-5862	239	5	2024	2024	NUM
easat-5862	239	6	.	.	PUNCT
easat-5862	240	1	https://doi.org/10.1016/j.bir.2024.04.010	https://doi.org/10.1016/j.bir.2024.04.010	NOUN
easat-5862	241	1	[	[	X
easat-5862	241	2	18	18	NUM
easat-5862	241	3	]	]	X
easat-5862	241	4	s.	s.	PROPN
easat-5862	241	5	basu	basu	PROPN
easat-5862	241	6	,	,	PUNCT
easat-5862	241	7	"	"	PUNCT
easat-5862	241	8	the	the	DET
easat-5862	241	9	conservatism	conservatism	NOUN
easat-5862	241	10	principle	principle	NOUN
easat-5862	241	11	and	and	CCONJ
easat-5862	241	12	the	the	DET
easat-5862	241	13	asymmetric	asymmetric	ADJ
easat-5862	241	14	timeliness	timeliness	NOUN
easat-5862	241	15	of	of	ADP
easat-5862	241	16	earnings1	earnings1	NOUN
easat-5862	241	17	,	,	PUNCT
easat-5862	241	18	"	"	PUNCT
easat-5862	241	19	journal	journal	NOUN
easat-5862	241	20	of	of	ADP
easat-5862	241	21	accounting	accounting	NOUN
easat-5862	241	22	and	and	CCONJ
easat-5862	241	23	economics	economic	NOUN
easat-5862	241	24	,	,	PUNCT
easat-5862	241	25	vol	vol	NOUN
easat-5862	241	26	.	.	PROPN
easat-5862	241	27	24	24	NUM
easat-5862	241	28	,	,	PUNCT
easat-5862	241	29	no	no	INTJ
easat-5862	241	30	.	.	NOUN
easat-5862	241	31	1	1	NUM
easat-5862	241	32	,	,	PUNCT
easat-5862	241	33	pp	pp	ADJ
easat-5862	241	34	.	.	PUNCT
easat-5862	242	1	3	3	NUM
easat-5862	242	2	-	-	SYM
easat-5862	242	3	37	37	NUM
easat-5862	242	4	,	,	PUNCT
easat-5862	242	5	1997	1997	NUM
easat-5862	242	6	.	.	PUNCT
easat-5862	243	1	https://doi.org/10.1016/s0165-4101(97)00014-1	https://doi.org/10.1016/s0165-4101(97)00014-1	PROPN
easat-5862	243	2	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-5862	243	3	https://doi.org/10.19085/journal.sijbpg041201	https://doi.org/10.19085/journal.sijbpg041201	X
easat-5862	243	4	https://doi.org/10.1111/j.1475-679x.2012.00467.x	https://doi.org/10.1111/j.1475-679x.2012.00467.x	PROPN
easat-5862	243	5	https://doi.org/10.1007/s11142-005-1532-6	https://doi.org/10.1007/s11142-005-1532-6	PROPN
easat-5862	244	1	https://doi.org/10.2308/acch.2003.17.3.207	https://doi.org/10.2308/acch.2003.17.3.207	PROPN
easat-5862	244	2	https://doi.org/10.1016/j.jebo.2022.03.016	https://doi.org/10.1016/j.jebo.2022.03.016	PROPN
easat-5862	244	3	https://doi.org/10.1287/mnsc.2021.4197	https://doi.org/10.1287/mnsc.2021.4197	PROPN
easat-5862	244	4	https://doi.org/10.2308/accr.2008.83.2.447	https://doi.org/10.2308/accr.2008.83.2.447	NOUN
easat-5862	244	5	https://doi.org/10.1016/j.jacceco.2004.04.001	https://doi.org/10.1016/j.jacceco.2004.04.001	NUM
easat-5862	244	6	https://doi.org/10.1016/j.jacceco.2009.09.003	https://doi.org/10.1016/j.jacceco.2009.09.003	NOUN
easat-5862	244	7	http://dx.doi.org/10.2139/ssrn.1521345	http://dx.doi.org/10.2139/ssrn.1521345	X
easat-5862	244	8	https://doi.org/10.1111/jbfa.12191	https://doi.org/10.1111/jbfa.12191	X
easat-5862	244	9	https://doi.org/10.1016/j.intacc.2010.09.002	https://doi.org/10.1016/j.intacc.2010.09.002	PROPN
easat-5862	244	10	https://doi.org/10.1177/0148558x20934244	https://doi.org/10.1177/0148558x20934244	PROPN
easat-5862	244	11	https://doi.org/10.1016/j.bir.2024.04.010	https://doi.org/10.1016/j.bir.2024.04.010	ADJ
easat-5862	244	12	https://doi.org/10.1016/s0165-4101(97)00014-1	https://doi.org/10.1016/s0165-4101(97)00014-1	NOUN
easat-5862	244	13	2739	2739	NUM
easat-5862	244	14	edelweiss	edelweiss	PROPN
easat-5862	244	15	applied	apply	VERB
easat-5862	244	16	science	science	NOUN
easat-5862	244	17	and	and	CCONJ
easat-5862	244	18	technology	technology	NOUN
easat-5862	244	19	issn	issn	PROPN
easat-5862	244	20	:	:	PUNCT
easat-5862	244	21	2576	2576	NUM
easat-5862	244	22	-	-	SYM
easat-5862	244	23	8484	8484	NUM
easat-5862	244	24	vol	vol	NOUN
easat-5862	244	25	.	.	PROPN
easat-5862	244	26	9	9	NUM
easat-5862	244	27	,	,	PUNCT
easat-5862	244	28	no	no	INTJ
easat-5862	244	29	.	.	NOUN
easat-5862	245	1	3	3	NUM
easat-5862	245	2	:	:	SYM
easat-5862	245	3	2731	2731	NUM
easat-5862	245	4	-	-	SYM
easat-5862	245	5	2739	2739	NUM
easat-5862	245	6	,	,	PUNCT
easat-5862	245	7	2025	2025	NUM
easat-5862	245	8	doi	doi	NOUN
easat-5862	245	9	:	:	PUNCT
easat-5862	245	10	10.55214/25768484.v9i3.5862	10.55214/25768484.v9i3.5862	NUM
easat-5862	245	11	©	©	ADP
easat-5862	245	12	2025	2025	NUM
easat-5862	245	13	by	by	ADP
easat-5862	245	14	the	the	DET
easat-5862	245	15	authors	author	NOUN
easat-5862	245	16	;	;	PUNCT
easat-5862	245	17	licensee	licensee	PROPN
easat-5862	245	18	learning	learning	NOUN
easat-5862	245	19	gate	gate	NOUN
easat-5862	245	20	[	[	X
easat-5862	245	21	19	19	NUM
easat-5862	245	22	]	]	PUNCT
easat-5862	245	23	j.	j.	PROPN
easat-5862	245	24	chen	chen	PROPN
easat-5862	245	25	,	,	PUNCT
easat-5862	245	26	h.	h.	PROPN
easat-5862	245	27	hong	hong	PROPN
easat-5862	245	28	,	,	PUNCT
easat-5862	245	29	and	and	CCONJ
easat-5862	245	30	j.	j.	PROPN
easat-5862	245	31	c.	c.	PROPN
easat-5862	245	32	stein	stein	PROPN
easat-5862	245	33	,	,	PUNCT
easat-5862	245	34	"	"	PUNCT
easat-5862	245	35	forecasting	forecasting	NOUN
easat-5862	245	36	crashes	crash	NOUN
easat-5862	245	37	:	:	PUNCT
easat-5862	245	38	trading	trading	NOUN
easat-5862	245	39	volume	volume	NOUN
easat-5862	245	40	,	,	PUNCT
easat-5862	245	41	past	past	ADJ
easat-5862	245	42	returns	return	NOUN
easat-5862	245	43	,	,	PUNCT
easat-5862	245	44	and	and	CCONJ
easat-5862	245	45	conditional	conditional	ADJ
easat-5862	245	46	skewness	skewness	NOUN
easat-5862	245	47	in	in	ADP
easat-5862	245	48	stock	stock	NOUN
easat-5862	245	49	prices	price	NOUN
easat-5862	245	50	,	,	PUNCT
easat-5862	245	51	"	"	PUNCT
easat-5862	245	52	journal	journal	NOUN
easat-5862	245	53	of	of	ADP
easat-5862	245	54	financial	financial	ADJ
easat-5862	245	55	economics	economic	NOUN
easat-5862	245	56	,	,	PUNCT
easat-5862	245	57	vol	vol	NOUN
easat-5862	245	58	.	.	PROPN
easat-5862	245	59	61	61	NUM
easat-5862	245	60	,	,	PUNCT
easat-5862	245	61	no	no	INTJ
easat-5862	245	62	.	.	NOUN
easat-5862	245	63	3	3	NUM
easat-5862	245	64	,	,	PUNCT
easat-5862	245	65	pp	pp	ADJ
easat-5862	245	66	.	.	PUNCT
easat-5862	246	1	345	345	NUM
easat-5862	246	2	-	-	SYM
easat-5862	246	3	381	381	NUM
easat-5862	246	4	,	,	PUNCT
easat-5862	246	5	2001	2001	NUM
easat-5862	246	6	.	.	PUNCT
easat-5862	247	1	https://doi.org/10.1016/s0304405x(01)00066-6	https://doi.org/10.1016/s0304405x(01)00066-6	X
easat-5862	248	1	[	[	X
easat-5862	248	2	20	20	NUM
easat-5862	248	3	]	]	X
easat-5862	248	4	e.	e.	PROPN
easat-5862	248	5	dimson	dimson	PROPN
easat-5862	248	6	,	,	PUNCT
easat-5862	248	7	"	"	PUNCT
easat-5862	248	8	risk	risk	NOUN
easat-5862	248	9	measurement	measurement	NOUN
easat-5862	248	10	when	when	SCONJ
easat-5862	248	11	shares	share	NOUN
easat-5862	248	12	are	be	AUX
easat-5862	248	13	subject	subject	ADJ
easat-5862	248	14	to	to	ADP
easat-5862	248	15	infrequent	infrequent	ADJ
easat-5862	248	16	trading	trading	NOUN
easat-5862	248	17	,	,	PUNCT
easat-5862	248	18	"	"	PUNCT
easat-5862	248	19	journal	journal	NOUN
easat-5862	248	20	of	of	ADP
easat-5862	248	21	financial	financial	ADJ
easat-5862	248	22	economics	economic	NOUN
easat-5862	248	23	,	,	PUNCT
easat-5862	248	24	vol	vol	NOUN
easat-5862	248	25	.	.	PROPN
easat-5862	248	26	7	7	NUM
easat-5862	248	27	,	,	PUNCT
easat-5862	248	28	no	no	INTJ
easat-5862	248	29	.	.	NOUN
easat-5862	248	30	2	2	NUM
easat-5862	248	31	,	,	PUNCT
easat-5862	248	32	pp	pp	ADJ
easat-5862	248	33	.	.	PUNCT
easat-5862	249	1	197	197	NUM
easat-5862	249	2	-	-	SYM
easat-5862	249	3	226	226	NUM
easat-5862	249	4	,	,	PUNCT
easat-5862	249	5	1979	1979	NUM
easat-5862	249	6	.	.	PUNCT
easat-5862	250	1	https://doi.org/10.1016/0304-405x(79)90013-8	https://doi.org/10.1016/0304-405x(79)90013-8	PROPN
easat-5862	251	1	[	[	X
easat-5862	251	2	21	21	NUM
easat-5862	251	3	]	]	PUNCT
easat-5862	251	4	a.	a.	NOUN
easat-5862	251	5	p.	p.	PROPN
easat-5862	251	6	hutton	hutton	PROPN
easat-5862	251	7	,	,	PUNCT
easat-5862	251	8	a.	a.	PROPN
easat-5862	251	9	j.	j.	PROPN
easat-5862	251	10	marcus	marcus	PROPN
easat-5862	251	11	,	,	PUNCT
easat-5862	251	12	and	and	CCONJ
easat-5862	251	13	h.	h.	PROPN
easat-5862	251	14	tehranian	tehranian	PROPN
easat-5862	251	15	,	,	PUNCT
easat-5862	251	16	"	"	PUNCT
easat-5862	251	17	opaque	opaque	ADJ
easat-5862	251	18	financial	financial	ADJ
easat-5862	251	19	reports	report	NOUN
easat-5862	251	20	,	,	PUNCT
easat-5862	251	21	r2	r2	NOUN
easat-5862	251	22	,	,	PUNCT
easat-5862	251	23	and	and	CCONJ
easat-5862	251	24	crash	crash	NOUN
easat-5862	251	25	risk	risk	NOUN
easat-5862	251	26	,	,	PUNCT
easat-5862	251	27	"	"	PUNCT
easat-5862	251	28	journal	journal	NOUN
easat-5862	251	29	of	of	ADP
easat-5862	251	30	financial	financial	ADJ
easat-5862	251	31	economics	economic	NOUN
easat-5862	251	32	,	,	PUNCT
easat-5862	251	33	vol	vol	NOUN
easat-5862	251	34	.	.	PROPN
easat-5862	251	35	94	94	NUM
easat-5862	251	36	,	,	PUNCT
easat-5862	251	37	no	no	INTJ
easat-5862	251	38	.	.	NOUN
easat-5862	251	39	1	1	NUM
easat-5862	251	40	,	,	PUNCT
easat-5862	251	41	pp	pp	ADJ
easat-5862	251	42	.	.	PUNCT
easat-5862	252	1	67	67	NUM
easat-5862	252	2	-	-	SYM
easat-5862	252	3	86	86	NUM
easat-5862	252	4	,	,	PUNCT
easat-5862	252	5	2009	2009	NUM
easat-5862	252	6	.	.	PUNCT
easat-5862	253	1	https://doi.org/10.1016/j.jfineco.2008.10.003	https://doi.org/10.1016/j.jfineco.2008.10.003	PROPN
easat-5862	253	2	[	[	X
easat-5862	253	3	22	22	NUM
easat-5862	253	4	]	]	PUNCT
easat-5862	253	5	j.-b	j.-b	NOUN
easat-5862	253	6	.	.	PUNCT
easat-5862	254	1	kim	kim	PROPN
easat-5862	254	2	,	,	PUNCT
easat-5862	254	3	y.	y.	PROPN
easat-5862	254	4	li	li	PROPN
easat-5862	254	5	,	,	PUNCT
easat-5862	254	6	and	and	CCONJ
easat-5862	254	7	l.	l.	PROPN
easat-5862	254	8	zhang	zhang	PROPN
easat-5862	254	9	,	,	PUNCT
easat-5862	254	10	"	"	PUNCT
easat-5862	254	11	corporate	corporate	ADJ
easat-5862	254	12	tax	tax	NOUN
easat-5862	254	13	avoidance	avoidance	NOUN
easat-5862	254	14	and	and	CCONJ
easat-5862	254	15	stock	stock	NOUN
easat-5862	254	16	price	price	NOUN
easat-5862	254	17	crash	crash	NOUN
easat-5862	254	18	risk	risk	NOUN
easat-5862	254	19	:	:	PUNCT
easat-5862	254	20	firm	firm	ADJ
easat-5862	254	21	-	-	PUNCT
easat-5862	254	22	level	level	NOUN
easat-5862	254	23	analysis	analysis	NOUN
easat-5862	254	24	,	,	PUNCT
easat-5862	254	25	"	"	PUNCT
easat-5862	254	26	journal	journal	NOUN
easat-5862	254	27	of	of	ADP
easat-5862	254	28	financial	financial	ADJ
easat-5862	254	29	economics	economic	NOUN
easat-5862	254	30	,	,	PUNCT
easat-5862	254	31	vol	vol	NOUN
easat-5862	254	32	.	.	PROPN
easat-5862	254	33	100	100	NUM
easat-5862	254	34	,	,	PUNCT
easat-5862	254	35	no	no	INTJ
easat-5862	254	36	.	.	NOUN
easat-5862	254	37	3	3	NUM
easat-5862	254	38	,	,	PUNCT
easat-5862	254	39	pp	pp	ADJ
easat-5862	254	40	.	.	PUNCT
easat-5862	255	1	639	639	NUM
easat-5862	255	2	-	-	SYM
easat-5862	255	3	662	662	NUM
easat-5862	255	4	,	,	PUNCT
easat-5862	255	5	2011	2011	NUM
easat-5862	255	6	.	.	PUNCT
easat-5862	256	1	https://doi.org/10.1016/j.jfineco.2010.07.007	https://doi.org/10.1016/j.jfineco.2010.07.007	VERB
easat-5862	256	2	[	[	X
easat-5862	256	3	23	23	NUM
easat-5862	256	4	]	]	PUNCT
easat-5862	256	5	j.-b	j.-b	NOUN
easat-5862	256	6	.	.	PUNCT
easat-5862	257	1	kim	kim	PROPN
easat-5862	257	2	,	,	PUNCT
easat-5862	257	3	b.	b.	PROPN
easat-5862	257	4	y.	y.	PROPN
easat-5862	257	5	song	song	PROPN
easat-5862	257	6	,	,	PUNCT
easat-5862	257	7	and	and	CCONJ
easat-5862	257	8	l.	l.	PROPN
easat-5862	257	9	zhang	zhang	PROPN
easat-5862	257	10	,	,	PUNCT
easat-5862	257	11	"	"	PUNCT
easat-5862	257	12	internal	internal	ADJ
easat-5862	257	13	control	control	NOUN
easat-5862	257	14	weakness	weakness	NOUN
easat-5862	257	15	and	and	CCONJ
easat-5862	257	16	bank	bank	NOUN
easat-5862	257	17	loan	loan	NOUN
easat-5862	257	18	contracting	contracting	NOUN
easat-5862	257	19	:	:	PUNCT
easat-5862	257	20	evidence	evidence	NOUN
easat-5862	257	21	from	from	ADP
easat-5862	257	22	sox	sox	PROPN
easat-5862	257	23	section	section	NOUN
easat-5862	257	24	404	404	NUM
easat-5862	257	25	disclosures	disclosure	NOUN
easat-5862	257	26	,	,	PUNCT
easat-5862	257	27	"	"	PUNCT
easat-5862	257	28	the	the	DET
easat-5862	257	29	accounting	accounting	NOUN
easat-5862	257	30	review	review	NOUN
easat-5862	257	31	,	,	PUNCT
easat-5862	257	32	vol	vol	NOUN
easat-5862	257	33	.	.	PROPN
easat-5862	257	34	86	86	NUM
easat-5862	257	35	,	,	PUNCT
easat-5862	257	36	no	no	INTJ
easat-5862	257	37	.	.	NOUN
easat-5862	257	38	4	4	NUM
easat-5862	257	39	,	,	PUNCT
easat-5862	257	40	pp	pp	ADJ
easat-5862	257	41	.	.	PUNCT
easat-5862	257	42	1157	1157	NUM
easat-5862	257	43	-	-	SYM
easat-5862	257	44	1188	1188	NUM
easat-5862	257	45	,	,	PUNCT
easat-5862	257	46	2011	2011	NUM
easat-5862	257	47	.	.	PUNCT
easat-5862	258	1	https://doi.org/10.2308/accr10036	https://doi.org/10.2308/accr10036	NOUN
easat-5862	259	1	[	[	X
easat-5862	259	2	24	24	NUM
easat-5862	259	3	]	]	PUNCT
easat-5862	259	4	l.	l.	PROPN
easat-5862	259	5	jin	jin	PROPN
easat-5862	259	6	and	and	CCONJ
easat-5862	259	7	s.	s.	PROPN
easat-5862	259	8	c.	c.	PROPN
easat-5862	259	9	myers	myers	PROPN
easat-5862	259	10	,	,	PUNCT
easat-5862	259	11	"	"	PUNCT
easat-5862	259	12	r2	r2	NOUN
easat-5862	259	13	around	around	ADP
easat-5862	259	14	the	the	DET
easat-5862	259	15	world	world	NOUN
easat-5862	259	16	:	:	PUNCT
easat-5862	259	17	new	new	ADJ
easat-5862	259	18	theory	theory	NOUN
easat-5862	259	19	and	and	CCONJ
easat-5862	259	20	new	new	ADJ
easat-5862	259	21	tests	test	NOUN
easat-5862	259	22	,	,	PUNCT
easat-5862	259	23	"	"	PUNCT
easat-5862	259	24	journal	journal	NOUN
easat-5862	259	25	of	of	ADP
easat-5862	259	26	financial	financial	ADJ
easat-5862	259	27	economics	economic	NOUN
easat-5862	259	28	,	,	PUNCT
easat-5862	259	29	vol	vol	NOUN
easat-5862	259	30	.	.	PROPN
easat-5862	259	31	79	79	NUM
easat-5862	259	32	,	,	PUNCT
easat-5862	259	33	no	no	INTJ
easat-5862	259	34	.	.	NOUN
easat-5862	259	35	2	2	NUM
easat-5862	259	36	,	,	PUNCT
easat-5862	259	37	pp	pp	ADJ
easat-5862	259	38	.	.	PUNCT
easat-5862	260	1	257	257	NUM
easat-5862	260	2	-	-	SYM
easat-5862	260	3	292	292	NUM
easat-5862	260	4	,	,	PUNCT
easat-5862	260	5	2006	2006	NUM
easat-5862	260	6	.	.	PUNCT
easat-5862	261	1	[	[	X
easat-5862	261	2	25	25	NUM
easat-5862	261	3	]	]	PUNCT
easat-5862	261	4	m.	m.	NOUN
easat-5862	261	5	khan	khan	PROPN
easat-5862	261	6	and	and	CCONJ
easat-5862	261	7	r.	r.	PROPN
easat-5862	261	8	l.	l.	PROPN
easat-5862	261	9	watts	watts	PROPN
easat-5862	261	10	,	,	PUNCT
easat-5862	261	11	"	"	PUNCT
easat-5862	261	12	estimation	estimation	NOUN
easat-5862	261	13	and	and	CCONJ
easat-5862	261	14	empirical	empirical	ADJ
easat-5862	261	15	properties	property	NOUN
easat-5862	261	16	of	of	ADP
easat-5862	261	17	a	a	DET
easat-5862	261	18	firm	firm	ADJ
easat-5862	261	19	-	-	PUNCT
easat-5862	261	20	year	year	NOUN
easat-5862	261	21	measure	measure	NOUN
easat-5862	261	22	of	of	ADP
easat-5862	261	23	accounting	account	VERB
easat-5862	261	24	conservatism	conservatism	NOUN
easat-5862	261	25	,	,	PUNCT
easat-5862	261	26	"	"	PUNCT
easat-5862	261	27	journal	journal	NOUN
easat-5862	261	28	of	of	ADP
easat-5862	261	29	accounting	accounting	NOUN
easat-5862	261	30	and	and	CCONJ
easat-5862	261	31	economics	economic	NOUN
easat-5862	261	32	,	,	PUNCT
easat-5862	261	33	vol	vol	NOUN
easat-5862	261	34	.	.	PROPN
easat-5862	261	35	48	48	NUM
easat-5862	261	36	,	,	PUNCT
easat-5862	261	37	no	no	INTJ
easat-5862	261	38	.	.	NOUN
easat-5862	261	39	2	2	NUM
easat-5862	261	40	-	-	SYM
easat-5862	261	41	3	3	NUM
easat-5862	261	42	,	,	PUNCT
easat-5862	261	43	pp	pp	ADJ
easat-5862	261	44	.	.	PUNCT
easat-5862	262	1	132	132	NUM
easat-5862	262	2	-	-	SYM
easat-5862	262	3	150	150	NUM
easat-5862	262	4	,	,	PUNCT
easat-5862	262	5	2009	2009	NUM
easat-5862	262	6	.	.	PUNCT
easat-5862	263	1	https://doi.org/10.1016/j.jacceco.2009.08.002	https://doi.org/10.1016/j.jacceco.2009.08.002	NOUN
easat-5862	263	2	https://doi.org/10.1016/s0304-405x(01)00066-6	https://doi.org/10.1016/s0304-405x(01)00066-6	PROPN
easat-5862	263	3	https://doi.org/10.1016/s0304-405x(01)00066-6	https://doi.org/10.1016/s0304-405x(01)00066-6	PROPN
easat-5862	264	1	https://doi.org/10.1016/0304-405x(79)90013-8	https://doi.org/10.1016/0304-405x(79)90013-8	PROPN
easat-5862	264	2	https://doi.org/10.1016/j.jfineco.2008.10.003	https://doi.org/10.1016/j.jfineco.2008.10.003	PROPN
easat-5862	264	3	https://doi.org/10.1016/j.jfineco.2010.07.007	https://doi.org/10.1016/j.jfineco.2010.07.007	VERB
easat-5862	264	4	https://doi.org/10.2308/accr-10036	https://doi.org/10.2308/accr-10036	NOUN
easat-5862	264	5	https://doi.org/10.2308/accr-10036	https://doi.org/10.2308/accr-10036	NOUN
easat-5862	264	6	https://doi.org/10.1016/j.jacceco.2009.08.002	https://doi.org/10.1016/j.jacceco.2009.08.002	NOUN