id	sid	tid	token	lemma	pos
easat-7093	1	1	edelweiss	edelweiss	PROPN
easat-7093	1	2	applied	apply	VERB
easat-7093	1	3	science	science	NOUN
easat-7093	1	4	and	and	CCONJ
easat-7093	1	5	technology	technology	NOUN
easat-7093	1	6	issn	issn	PROPN
easat-7093	1	7	:	:	PUNCT
easat-7093	1	8	2576	2576	NUM
easat-7093	1	9	-	-	SYM
easat-7093	1	10	8484	8484	NUM
easat-7093	1	11	vol	vol	NOUN
easat-7093	1	12	.	.	PROPN
easat-7093	2	1	9	9	NUM
easat-7093	2	2	,	,	PUNCT
easat-7093	2	3	no	no	INTJ
easat-7093	2	4	.	.	NOUN
easat-7093	2	5	5	5	NUM
easat-7093	2	6	,	,	PUNCT
easat-7093	2	7	1143	1143	NUM
easat-7093	2	8	-	-	SYM
easat-7093	2	9	1156	1156	NUM
easat-7093	2	10	2025	2025	NUM
easat-7093	2	11	publisher	publisher	NOUN
easat-7093	2	12	:	:	PUNCT
easat-7093	2	13	learning	learn	VERB
easat-7093	2	14	gate	gate	NOUN
easat-7093	2	15	doi	doi	PROPN
easat-7093	2	16	:	:	PUNCT
easat-7093	2	17	10.55214/25768484.v9i5.7093	10.55214/25768484.v9i5.7093	PROPN
easat-7093	2	18	©	©	PROPN
easat-7093	2	19	2025	2025	NUM
easat-7093	2	20	by	by	ADP
easat-7093	2	21	the	the	DET
easat-7093	2	22	authors	author	NOUN
easat-7093	2	23	;	;	PUNCT
easat-7093	2	24	licensee	licensee	PROPN
easat-7093	2	25	learning	learning	NOUN
easat-7093	2	26	gate	gate	NOUN
easat-7093	3	1	©	©	PROPN
easat-7093	3	2	2025	2025	NUM
easat-7093	3	3	by	by	ADP
easat-7093	3	4	the	the	DET
easat-7093	3	5	authors	author	NOUN
easat-7093	3	6	;	;	PUNCT
easat-7093	3	7	licensee	licensee	PROPN
easat-7093	3	8	learning	learning	NOUN
easat-7093	3	9	gate	gate	NOUN
easat-7093	3	10	history	history	NOUN
easat-7093	3	11	:	:	PUNCT
easat-7093	3	12	received	receive	VERB
easat-7093	3	13	:	:	PUNCT
easat-7093	3	14	10	10	NUM
easat-7093	3	15	february	february	NOUN
easat-7093	3	16	2025	2025	NUM
easat-7093	3	17	;	;	PUNCT
easat-7093	3	18	revised	revise	VERB
easat-7093	3	19	:	:	PUNCT
easat-7093	3	20	20	20	NUM
easat-7093	3	21	april	april	PROPN
easat-7093	3	22	2025	2025	NUM
easat-7093	3	23	;	;	PUNCT
easat-7093	3	24	accepted	accept	VERB
easat-7093	3	25	:	:	PUNCT
easat-7093	3	26	23	23	NUM
easat-7093	3	27	april	april	PROPN
easat-7093	3	28	2025	2025	NUM
easat-7093	3	29	;	;	PUNCT
easat-7093	3	30	published	publish	VERB
easat-7093	3	31	:	:	PUNCT
easat-7093	4	1	12	12	NUM
easat-7093	4	2	may	may	PROPN
easat-7093	4	3	2025	2025	NUM
easat-7093	4	4	*	*	PUNCT
easat-7093	4	5	correspondence	correspondence	NOUN
easat-7093	4	6	:	:	PUNCT
easat-7093	4	7	mmhoushy@arabeast.edu.sa	mmhoushy@arabeast.edu.sa	NOUN
easat-7093	4	8	the	the	DET
easat-7093	4	9	effect	effect	NOUN
easat-7093	4	10	of	of	ADP
easat-7093	4	11	industry	industry	NOUN
easat-7093	4	12	concentration	concentration	NOUN
easat-7093	4	13	on	on	ADP
easat-7093	4	14	financial	financial	ADJ
easat-7093	4	15	statement	statement	NOUN
easat-7093	4	16	comparability	comparability	NOUN
easat-7093	4	17	mohamed	mohamed	PROPN
easat-7093	4	18	mahmoud	mahmoud	PROPN
easat-7093	4	19	elhoshy1	elhoshy1	PROPN
easat-7093	4	20	*	*	PROPN
easat-7093	4	21	,	,	PUNCT
easat-7093	4	22	mohamed	mohamed	PROPN
easat-7093	4	23	khamis	khamis	PROPN
easat-7093	4	24	zaytoun2	zaytoun2	PROPN
easat-7093	5	1	1,2arab	1,2arab	NUM
easat-7093	5	2	east	east	ADJ
easat-7093	5	3	colleges	college	NOUN
easat-7093	5	4	,	,	PUNCT
easat-7093	5	5	saudi	saudi	PROPN
easat-7093	5	6	arabia	arabia	PROPN
easat-7093	5	7	,	,	PUNCT
easat-7093	5	8	faculty	faculty	NOUN
easat-7093	5	9	of	of	ADP
easat-7093	5	10	commerce	commerce	PROPN
easat-7093	5	11	,	,	PUNCT
easat-7093	5	12	damanhur	damanhur	VERB
easat-7093	5	13	university	university	PROPN
easat-7093	5	14	,	,	PUNCT
easat-7093	5	15	egypt	egypt	PROPN
easat-7093	5	16	;	;	PUNCT
easat-7093	5	17	mmhoushy@arabeast.edu.sa	mmhoushy@arabeast.edu.sa	PROPN
easat-7093	5	18	(	(	PUNCT
easat-7093	5	19	m.m.e	m.m.e	PROPN
easat-7093	5	20	.	.	PUNCT
easat-7093	5	21	)	)	PUNCT
easat-7093	6	1	mkzaytoun@arabeast.edu.sa	mkzaytoun@arabeast.edu.sa	PROPN
easat-7093	6	2	(	(	PUNCT
easat-7093	6	3	m.k.z	m.k.z	PROPN
easat-7093	6	4	.	.	PUNCT
easat-7093	6	5	)	)	PUNCT
easat-7093	6	6	.	.	PUNCT
easat-7093	7	1	abstract	abstract	ADV
easat-7093	7	2	:	:	PUNCT
easat-7093	7	3	this	this	DET
easat-7093	7	4	study	study	NOUN
easat-7093	7	5	investigates	investigate	VERB
easat-7093	7	6	the	the	DET
easat-7093	7	7	effect	effect	NOUN
easat-7093	7	8	of	of	ADP
easat-7093	7	9	industry	industry	NOUN
easat-7093	7	10	concentration	concentration	NOUN
easat-7093	7	11	on	on	ADP
easat-7093	7	12	financial	financial	ADJ
easat-7093	7	13	statement	statement	NOUN
easat-7093	7	14	comparability	comparability	NOUN
easat-7093	7	15	.	.	PUNCT
easat-7093	8	1	the	the	DET
easat-7093	8	2	analysis	analysis	NOUN
easat-7093	8	3	is	be	AUX
easat-7093	8	4	based	base	VERB
easat-7093	8	5	on	on	ADP
easat-7093	8	6	a	a	DET
easat-7093	8	7	sample	sample	NOUN
easat-7093	8	8	of	of	ADP
easat-7093	8	9	553	553	NUM
easat-7093	8	10	firm	firm	ADJ
easat-7093	8	11	-	-	PUNCT
easat-7093	8	12	year	year	NOUN
easat-7093	8	13	observations	observation	NOUN
easat-7093	8	14	from	from	ADP
easat-7093	8	15	79	79	NUM
easat-7093	8	16	non	non	ADJ
easat-7093	8	17	-	-	ADJ
easat-7093	8	18	financial	financial	ADJ
easat-7093	8	19	companies	company	NOUN
easat-7093	8	20	listed	list	VERB
easat-7093	8	21	on	on	ADP
easat-7093	8	22	the	the	DET
easat-7093	8	23	egyptian	egyptian	ADJ
easat-7093	8	24	stock	stock	NOUN
easat-7093	8	25	exchange	exchange	PROPN
easat-7093	8	26	between	between	ADP
easat-7093	8	27	2016	2016	NUM
easat-7093	8	28	and	and	CCONJ
easat-7093	8	29	2022	2022	NUM
easat-7093	8	30	.	.	PUNCT
easat-7093	9	1	using	use	VERB
easat-7093	9	2	regression	regression	NOUN
easat-7093	9	3	analysis	analysis	NOUN
easat-7093	9	4	,	,	PUNCT
easat-7093	9	5	the	the	DET
easat-7093	9	6	findings	finding	NOUN
easat-7093	9	7	demonstrate	demonstrate	VERB
easat-7093	9	8	a	a	DET
easat-7093	9	9	statistically	statistically	ADV
easat-7093	9	10	significant	significant	ADJ
easat-7093	9	11	negative	negative	ADJ
easat-7093	9	12	relationship	relationship	NOUN
easat-7093	9	13	between	between	ADP
easat-7093	9	14	industry	industry	NOUN
easat-7093	9	15	concentration	concentration	NOUN
easat-7093	9	16	and	and	CCONJ
easat-7093	9	17	financial	financial	ADJ
easat-7093	9	18	statement	statement	NOUN
easat-7093	9	19	comparability	comparability	NOUN
easat-7093	9	20	.	.	PUNCT
easat-7093	10	1	this	this	PRON
easat-7093	10	2	suggests	suggest	VERB
easat-7093	10	3	that	that	SCONJ
easat-7093	10	4	as	as	ADP
easat-7093	10	5	industry	industry	NOUN
easat-7093	10	6	concentration	concentration	NOUN
easat-7093	10	7	increases	increase	NOUN
easat-7093	10	8	,	,	PUNCT
easat-7093	10	9	corporate	corporate	ADJ
easat-7093	10	10	transparency	transparency	NOUN
easat-7093	10	11	tends	tend	VERB
easat-7093	10	12	to	to	PART
easat-7093	10	13	decline	decline	VERB
easat-7093	10	14	,	,	PUNCT
easat-7093	10	15	as	as	SCONJ
easat-7093	10	16	managers	manager	NOUN
easat-7093	10	17	in	in	ADP
easat-7093	10	18	highly	highly	ADV
easat-7093	10	19	concentrated	concentrate	VERB
easat-7093	10	20	industries	industry	NOUN
easat-7093	10	21	have	have	VERB
easat-7093	10	22	more	more	ADJ
easat-7093	10	23	discretion	discretion	NOUN
easat-7093	10	24	in	in	ADP
easat-7093	10	25	making	make	VERB
easat-7093	10	26	accounting	accounting	NOUN
easat-7093	10	27	and	and	CCONJ
easat-7093	10	28	reporting	reporting	NOUN
easat-7093	10	29	choices	choice	NOUN
easat-7093	10	30	.	.	PUNCT
easat-7093	11	1	such	such	ADJ
easat-7093	11	2	discretion	discretion	NOUN
easat-7093	11	3	can	can	AUX
easat-7093	11	4	reduce	reduce	VERB
easat-7093	11	5	financial	financial	ADJ
easat-7093	11	6	statement	statement	NOUN
easat-7093	11	7	comparability	comparability	NOUN
easat-7093	11	8	across	across	ADP
easat-7093	11	9	firms	firm	NOUN
easat-7093	11	10	.	.	PUNCT
easat-7093	12	1	these	these	DET
easat-7093	12	2	conclusions	conclusion	NOUN
easat-7093	12	3	are	be	AUX
easat-7093	12	4	supported	support	VERB
easat-7093	12	5	by	by	ADP
easat-7093	12	6	robustness	robustness	NOUN
easat-7093	12	7	checks	check	NOUN
easat-7093	12	8	using	use	VERB
easat-7093	12	9	alternative	alternative	ADJ
easat-7093	12	10	measures	measure	NOUN
easat-7093	12	11	for	for	ADP
easat-7093	12	12	both	both	PRON
easat-7093	12	13	industry	industry	NOUN
easat-7093	12	14	concentration	concentration	NOUN
easat-7093	12	15	and	and	CCONJ
easat-7093	12	16	comparability	comparability	NOUN
easat-7093	12	17	.	.	PUNCT
easat-7093	13	1	the	the	DET
easat-7093	13	2	study	study	NOUN
easat-7093	13	3	adds	add	VERB
easat-7093	13	4	to	to	ADP
easat-7093	13	5	the	the	DET
easat-7093	13	6	existing	exist	VERB
easat-7093	13	7	literature	literature	NOUN
easat-7093	13	8	by	by	ADP
easat-7093	13	9	providing	provide	VERB
easat-7093	13	10	insights	insight	NOUN
easat-7093	13	11	into	into	ADP
easat-7093	13	12	how	how	SCONJ
easat-7093	13	13	the	the	DET
easat-7093	13	14	competitive	competitive	ADJ
easat-7093	13	15	environment	environment	NOUN
easat-7093	13	16	influences	influence	NOUN
easat-7093	13	17	firms	firm	NOUN
easat-7093	13	18	’	'	PUNCT
easat-7093	13	19	accounting	accounting	NOUN
easat-7093	13	20	policies	policy	NOUN
easat-7093	13	21	and	and	CCONJ
easat-7093	13	22	reporting	reporting	NOUN
easat-7093	13	23	strategies	strategy	NOUN
easat-7093	13	24	,	,	PUNCT
easat-7093	13	25	which	which	PRON
easat-7093	13	26	in	in	ADP
easat-7093	13	27	turn	turn	NOUN
easat-7093	13	28	affects	affect	VERB
easat-7093	13	29	the	the	DET
easat-7093	13	30	quality	quality	NOUN
easat-7093	13	31	and	and	CCONJ
easat-7093	13	32	comparability	comparability	NOUN
easat-7093	13	33	of	of	ADP
easat-7093	13	34	financial	financial	ADJ
easat-7093	13	35	reporting	reporting	NOUN
easat-7093	13	36	.	.	PUNCT
easat-7093	14	1	by	by	ADP
easat-7093	14	2	highlighting	highlight	VERB
easat-7093	14	3	the	the	DET
easat-7093	14	4	relationship	relationship	NOUN
easat-7093	14	5	between	between	ADP
easat-7093	14	6	industry	industry	NOUN
easat-7093	14	7	concentration	concentration	NOUN
easat-7093	14	8	and	and	CCONJ
easat-7093	14	9	financial	financial	ADJ
easat-7093	14	10	transparency	transparency	NOUN
easat-7093	14	11	,	,	PUNCT
easat-7093	14	12	the	the	DET
easat-7093	14	13	research	research	NOUN
easat-7093	14	14	offers	offer	VERB
easat-7093	14	15	practical	practical	ADJ
easat-7093	14	16	implications	implication	NOUN
easat-7093	14	17	for	for	ADP
easat-7093	14	18	investors	investor	NOUN
easat-7093	14	19	seeking	seek	VERB
easat-7093	14	20	more	more	ADV
easat-7093	14	21	informed	informed	ADJ
easat-7093	14	22	decisions	decision	NOUN
easat-7093	14	23	and	and	CCONJ
easat-7093	14	24	emphasizes	emphasize	VERB
easat-7093	14	25	the	the	DET
easat-7093	14	26	importance	importance	NOUN
easat-7093	14	27	of	of	ADP
easat-7093	14	28	regulatory	regulatory	ADJ
easat-7093	14	29	efforts	effort	NOUN
easat-7093	14	30	to	to	PART
easat-7093	14	31	ensure	ensure	VERB
easat-7093	14	32	the	the	DET
easat-7093	14	33	production	production	NOUN
easat-7093	14	34	of	of	ADP
easat-7093	14	35	high	high	ADJ
easat-7093	14	36	-	-	PUNCT
easat-7093	14	37	quality	quality	NOUN
easat-7093	14	38	,	,	PUNCT
easat-7093	14	39	comparable	comparable	ADJ
easat-7093	14	40	financial	financial	ADJ
easat-7093	14	41	statements	statement	NOUN
easat-7093	14	42	—	—	PUNCT
easat-7093	14	43	particularly	particularly	ADV
easat-7093	14	44	in	in	ADP
easat-7093	14	45	industries	industry	NOUN
easat-7093	14	46	with	with	ADP
easat-7093	14	47	high	high	ADJ
easat-7093	14	48	concentration	concentration	NOUN
easat-7093	14	49	levels	level	NOUN
easat-7093	14	50	.	.	PUNCT
easat-7093	15	1	keywords	keyword	NOUN
easat-7093	15	2	:	:	PUNCT
easat-7093	15	3	financial	financial	ADJ
easat-7093	15	4	statement	statement	NOUN
easat-7093	15	5	comparability	comparability	NOUN
easat-7093	15	6	,	,	PUNCT
easat-7093	15	7	industry	industry	NOUN
easat-7093	15	8	concentration	concentration	NOUN
easat-7093	15	9	.	.	PUNCT
easat-7093	16	1	1	1	X
easat-7093	16	2	.	.	X
easat-7093	16	3	introduction	introduction	NOUN
easat-7093	16	4	comparability	comparability	NOUN
easat-7093	16	5	is	be	AUX
easat-7093	16	6	widely	widely	ADV
easat-7093	16	7	acknowledged	acknowledge	VERB
easat-7093	16	8	as	as	ADP
easat-7093	16	9	a	a	DET
easat-7093	16	10	fundamental	fundamental	ADJ
easat-7093	16	11	qualitative	qualitative	ADJ
easat-7093	16	12	characteristic	characteristic	NOUN
easat-7093	16	13	of	of	ADP
easat-7093	16	14	financial	financial	ADJ
easat-7093	16	15	information	information	NOUN
easat-7093	16	16	,	,	PUNCT
easat-7093	16	17	as	as	SCONJ
easat-7093	16	18	it	it	PRON
easat-7093	16	19	provides	provide	VERB
easat-7093	16	20	users	user	NOUN
easat-7093	16	21	of	of	ADP
easat-7093	16	22	financial	financial	ADJ
easat-7093	16	23	statements	statement	NOUN
easat-7093	16	24	with	with	ADP
easat-7093	16	25	the	the	DET
easat-7093	16	26	ability	ability	NOUN
easat-7093	16	27	to	to	PART
easat-7093	16	28	identify	identify	VERB
easat-7093	16	29	,	,	PUNCT
easat-7093	16	30	interpret	interpret	VERB
easat-7093	16	31	,	,	PUNCT
easat-7093	16	32	and	and	CCONJ
easat-7093	16	33	assess	assess	VERB
easat-7093	16	34	similarities	similarity	NOUN
easat-7093	16	35	and	and	CCONJ
easat-7093	16	36	differences	difference	NOUN
easat-7093	16	37	in	in	ADP
easat-7093	16	38	financial	financial	ADJ
easat-7093	16	39	performance	performance	NOUN
easat-7093	16	40	across	across	ADP
easat-7093	16	41	entities	entity	NOUN
easat-7093	16	42	and	and	CCONJ
easat-7093	16	43	over	over	ADP
easat-7093	16	44	time	time	NOUN
easat-7093	16	45	.	.	PUNCT
easat-7093	17	1	according	accord	VERB
easat-7093	17	2	to	to	ADP
easat-7093	17	3	conceptual	conceptual	ADJ
easat-7093	17	4	frameworks	framework	NOUN
easat-7093	17	5	issued	issue	VERB
easat-7093	17	6	by	by	ADP
easat-7093	17	7	both	both	CCONJ
easat-7093	17	8	the	the	DET
easat-7093	17	9	financial	financial	ADJ
easat-7093	17	10	accounting	accounting	NOUN
easat-7093	17	11	standards	standard	NOUN
easat-7093	17	12	board	board	NOUN
easat-7093	17	13	[	[	X
easat-7093	17	14	1	1	NUM
easat-7093	17	15	]	]	PUNCT
easat-7093	17	16	and	and	CCONJ
easat-7093	17	17	the	the	DET
easat-7093	17	18	international	international	ADJ
easat-7093	17	19	accounting	accounting	NOUN
easat-7093	17	20	standards	standard	NOUN
easat-7093	17	21	board	board	NOUN
easat-7093	17	22	[	[	X
easat-7093	17	23	2	2	NUM
easat-7093	17	24	]	]	X
easat-7093	17	25	financial	financial	ADJ
easat-7093	17	26	information	information	NOUN
easat-7093	17	27	becomes	become	VERB
easat-7093	17	28	more	more	ADV
easat-7093	17	29	useful	useful	ADJ
easat-7093	17	30	for	for	ADP
easat-7093	17	31	decisionmaking	decisionmake	VERB
easat-7093	17	32	when	when	SCONJ
easat-7093	17	33	it	it	PRON
easat-7093	17	34	facilitates	facilitate	VERB
easat-7093	17	35	comparisons	comparison	NOUN
easat-7093	17	36	across	across	ADP
easat-7093	17	37	entities	entity	NOUN
easat-7093	17	38	within	within	ADP
easat-7093	17	39	the	the	DET
easat-7093	17	40	same	same	ADJ
easat-7093	17	41	industry	industry	NOUN
easat-7093	17	42	and	and	CCONJ
easat-7093	17	43	across	across	ADP
easat-7093	17	44	different	different	ADJ
easat-7093	17	45	reporting	reporting	NOUN
easat-7093	17	46	periods	period	NOUN
easat-7093	17	47	for	for	ADP
easat-7093	17	48	the	the	DET
easat-7093	17	49	same	same	ADJ
easat-7093	17	50	entity	entity	NOUN
easat-7093	17	51	.	.	PUNCT
easat-7093	18	1	enhanced	enhance	VERB
easat-7093	18	2	comparability	comparability	NOUN
easat-7093	18	3	not	not	PART
easat-7093	18	4	only	only	ADV
easat-7093	18	5	reduces	reduce	VERB
easat-7093	18	6	information	information	NOUN
easat-7093	18	7	asymmetry	asymmetry	NOUN
easat-7093	18	8	but	but	CCONJ
easat-7093	18	9	also	also	ADV
easat-7093	18	10	contributes	contribute	VERB
easat-7093	18	11	to	to	ADP
easat-7093	18	12	increased	increase	VERB
easat-7093	18	13	transparency	transparency	NOUN
easat-7093	19	1	[	[	X
easat-7093	19	2	3	3	NUM
easat-7093	19	3	]	]	PUNCT
easat-7093	19	4	improved	improve	VERB
easat-7093	19	5	financial	financial	ADJ
easat-7093	19	6	reporting	reporting	NOUN
easat-7093	19	7	quality	quality	NOUN
easat-7093	19	8	[	[	X
easat-7093	19	9	4	4	NUM
easat-7093	19	10	]	]	PUNCT
easat-7093	19	11	and	and	CCONJ
easat-7093	19	12	more	more	ADV
easat-7093	19	13	efficient	efficient	ADJ
easat-7093	19	14	capital	capital	NOUN
easat-7093	19	15	allocation	allocation	NOUN
easat-7093	19	16	within	within	ADP
easat-7093	19	17	the	the	DET
easat-7093	19	18	economy	economy	NOUN
easat-7093	19	19	[	[	X
easat-7093	19	20	5	5	NUM
easat-7093	19	21	]	]	PUNCT
easat-7093	19	22	.	.	PUNCT
easat-7093	20	1	given	give	VERB
easat-7093	20	2	its	its	PRON
easat-7093	20	3	pivotal	pivotal	ADJ
easat-7093	20	4	role	role	NOUN
easat-7093	20	5	,	,	PUNCT
easat-7093	20	6	understanding	understand	VERB
easat-7093	20	7	the	the	DET
easat-7093	20	8	factors	factor	NOUN
easat-7093	20	9	that	that	PRON
easat-7093	20	10	influence	influence	VERB
easat-7093	20	11	financial	financial	ADJ
easat-7093	20	12	statement	statement	NOUN
easat-7093	20	13	comparability	comparability	NOUN
easat-7093	20	14	is	be	AUX
easat-7093	20	15	essential	essential	ADJ
easat-7093	20	16	for	for	ADP
easat-7093	20	17	regulators	regulator	NOUN
easat-7093	20	18	,	,	PUNCT
easat-7093	20	19	investors	investor	NOUN
easat-7093	20	20	,	,	PUNCT
easat-7093	20	21	and	and	CCONJ
easat-7093	20	22	preparers	preparer	NOUN
easat-7093	20	23	of	of	ADP
easat-7093	20	24	financial	financial	ADJ
easat-7093	20	25	information	information	NOUN
easat-7093	20	26	alike	alike	ADV
easat-7093	20	27	.	.	PUNCT
easat-7093	21	1	nevertheless	nevertheless	ADV
easat-7093	21	2	,	,	PUNCT
easat-7093	21	3	the	the	DET
easat-7093	21	4	comparability	comparability	NOUN
easat-7093	21	5	of	of	ADP
easat-7093	21	6	financial	financial	ADJ
easat-7093	21	7	statements	statement	NOUN
easat-7093	21	8	is	be	AUX
easat-7093	21	9	subject	subject	ADJ
easat-7093	21	10	to	to	ADP
easat-7093	21	11	influence	influence	NOUN
easat-7093	21	12	by	by	ADP
easat-7093	21	13	a	a	DET
easat-7093	21	14	range	range	NOUN
easat-7093	21	15	of	of	ADP
easat-7093	21	16	firmspecific	firmspecific	ADJ
easat-7093	21	17	and	and	CCONJ
easat-7093	21	18	contextual	contextual	ADJ
easat-7093	21	19	factors	factor	NOUN
easat-7093	21	20	.	.	PUNCT
easat-7093	22	1	prior	prior	ADJ
easat-7093	22	2	research	research	NOUN
easat-7093	22	3	has	have	AUX
easat-7093	22	4	shown	show	VERB
easat-7093	22	5	that	that	SCONJ
easat-7093	22	6	elements	element	NOUN
easat-7093	22	7	such	such	ADJ
easat-7093	22	8	as	as	ADP
easat-7093	22	9	a	a	DET
easat-7093	22	10	firm	firm	NOUN
easat-7093	22	11	’s	’s	PART
easat-7093	22	12	position	position	NOUN
easat-7093	22	13	within	within	ADP
easat-7093	22	14	its	its	PRON
easat-7093	22	15	life	life	NOUN
easat-7093	22	16	cycle	cycle	NOUN
easat-7093	22	17	[	[	X
easat-7093	22	18	6	6	NUM
easat-7093	22	19	]	]	X
easat-7093	22	20	corporate	corporate	ADJ
easat-7093	22	21	governance	governance	NOUN
easat-7093	22	22	practices	practice	NOUN
easat-7093	22	23	—	—	PUNCT
easat-7093	22	24	including	include	VERB
easat-7093	22	25	board	board	NOUN
easat-7093	22	26	diversity	diversity	NOUN
easat-7093	22	27	[	[	X
easat-7093	22	28	7	7	NUM
easat-7093	22	29	]	]	PUNCT
easat-7093	22	30	and	and	CCONJ
easat-7093	22	31	audit	audit	NOUN
easat-7093	22	32	committee	committee	NOUN
easat-7093	22	33	characteristics	characteristic	NOUN
easat-7093	23	1	[	[	X
easat-7093	23	2	8]—as	8]—as	NUM
easat-7093	23	3	well	well	ADV
easat-7093	23	4	as	as	ADP
easat-7093	23	5	market	market	NOUN
easat-7093	23	6	-	-	PUNCT
easat-7093	23	7	related	relate	VERB
easat-7093	23	8	dynamics	dynamic	NOUN
easat-7093	23	9	like	like	ADP
easat-7093	23	10	industry	industry	NOUN
easat-7093	23	11	concentration	concentration	NOUN
easat-7093	23	12	[	[	X
easat-7093	23	13	9	9	NUM
easat-7093	23	14	-	-	SYM
easat-7093	23	15	12	12	NUM
easat-7093	23	16	]	]	PUNCT
easat-7093	23	17	can	can	AUX
easat-7093	23	18	significantly	significantly	ADV
easat-7093	23	19	affect	affect	VERB
easat-7093	23	20	comparability	comparability	NOUN
easat-7093	23	21	outcomes	outcome	NOUN
easat-7093	23	22	.	.	PUNCT
easat-7093	24	1	moreover	moreover	ADV
easat-7093	24	2	,	,	PUNCT
easat-7093	24	3	a	a	DET
easat-7093	24	4	substantial	substantial	ADJ
easat-7093	24	5	body	body	NOUN
easat-7093	24	6	of	of	ADP
easat-7093	24	7	empirical	empirical	ADJ
easat-7093	24	8	literature	literature	NOUN
easat-7093	24	9	underscores	underscore	VERB
easat-7093	24	10	the	the	DET
easat-7093	24	11	positive	positive	ADJ
easat-7093	24	12	role	role	NOUN
easat-7093	24	13	of	of	ADP
easat-7093	24	14	international	international	ADJ
easat-7093	24	15	financial	financial	ADJ
easat-7093	24	16	reporting	reporting	NOUN
easat-7093	24	17	standards	standard	NOUN
easat-7093	24	18	(	(	PUNCT
easat-7093	24	19	ifrs	ifrs	NOUN
easat-7093	24	20	)	)	PUNCT
easat-7093	24	21	adoption	adoption	NOUN
easat-7093	24	22	in	in	ADP
easat-7093	24	23	enhancing	enhance	VERB
easat-7093	24	24	the	the	DET
easat-7093	24	25	comparability	comparability	NOUN
easat-7093	24	26	of	of	ADP
easat-7093	24	27	financial	financial	ADJ
easat-7093	24	28	information	information	NOUN
easat-7093	24	29	across	across	ADP
easat-7093	24	30	entities	entity	NOUN
easat-7093	24	31	(	(	PUNCT
easat-7093	24	32	e.g.	e.g.	ADV
easat-7093	24	33	,	,	PUNCT
easat-7093	24	34	[	[	X
easat-7093	24	35	13	13	NUM
easat-7093	24	36	-	-	SYM
easat-7093	24	37	19	19	NUM
easat-7093	24	38	]	]	PUNCT
easat-7093	24	39	)	)	PUNCT
easat-7093	24	40	.	.	PUNCT
easat-7093	25	1	1144	1144	NUM
easat-7093	25	2	edelweiss	edelweiss	PROPN
easat-7093	25	3	applied	apply	VERB
easat-7093	25	4	science	science	NOUN
easat-7093	25	5	and	and	CCONJ
easat-7093	25	6	technology	technology	NOUN
easat-7093	25	7	issn	issn	PROPN
easat-7093	25	8	:	:	PUNCT
easat-7093	25	9	2576	2576	NUM
easat-7093	25	10	-	-	SYM
easat-7093	25	11	8484	8484	NUM
easat-7093	25	12	vol	vol	NOUN
easat-7093	25	13	.	.	PROPN
easat-7093	26	1	9	9	NUM
easat-7093	26	2	,	,	PUNCT
easat-7093	26	3	no	no	INTJ
easat-7093	26	4	.	.	NOUN
easat-7093	26	5	5	5	NUM
easat-7093	26	6	:	:	PUNCT
easat-7093	26	7	1143	1143	NUM
easat-7093	26	8	-	-	SYM
easat-7093	26	9	1156	1156	NUM
easat-7093	26	10	,	,	PUNCT
easat-7093	26	11	2025	2025	NUM
easat-7093	26	12	doi	doi	NOUN
easat-7093	26	13	:	:	PUNCT
easat-7093	26	14	10.55214/25768484.v9i5.7093	10.55214/25768484.v9i5.7093	PROPN
easat-7093	26	15	©	©	PROPN
easat-7093	26	16	2025	2025	NUM
easat-7093	26	17	by	by	ADP
easat-7093	26	18	the	the	DET
easat-7093	26	19	authors	author	NOUN
easat-7093	26	20	;	;	PUNCT
easat-7093	26	21	licensee	licensee	PROPN
easat-7093	26	22	learning	learning	PROPN
easat-7093	26	23	gate	gate	PROPN
easat-7093	26	24	prior	prior	ADJ
easat-7093	26	25	research	research	NOUN
easat-7093	26	26	has	have	AUX
easat-7093	26	27	identified	identify	VERB
easat-7093	26	28	product	product	NOUN
easat-7093	26	29	market	market	NOUN
easat-7093	26	30	competition	competition	NOUN
easat-7093	26	31	as	as	ADP
easat-7093	26	32	a	a	DET
easat-7093	26	33	key	key	ADJ
easat-7093	26	34	determinant	determinant	ADJ
easat-7093	26	35	influencing	influence	VERB
easat-7093	26	36	managerial	managerial	ADJ
easat-7093	26	37	decisions	decision	NOUN
easat-7093	26	38	in	in	ADP
easat-7093	26	39	financial	financial	ADJ
easat-7093	26	40	reporting	reporting	NOUN
easat-7093	26	41	[	[	X
easat-7093	26	42	20	20	NUM
easat-7093	26	43	]	]	PUNCT
easat-7093	26	44	.	.	PUNCT
easat-7093	27	1	the	the	DET
easat-7093	27	2	literature	literature	NOUN
easat-7093	27	3	presents	present	VERB
easat-7093	27	4	two	two	NUM
easat-7093	27	5	contrasting	contrast	VERB
easat-7093	27	6	perspectives	perspective	NOUN
easat-7093	27	7	on	on	ADP
easat-7093	27	8	the	the	DET
easat-7093	27	9	impact	impact	NOUN
easat-7093	27	10	of	of	ADP
easat-7093	27	11	competition	competition	NOUN
easat-7093	27	12	.	.	PUNCT
easat-7093	28	1	the	the	DET
easat-7093	28	2	first	first	ADJ
easat-7093	28	3	posits	posit	NOUN
easat-7093	28	4	that	that	SCONJ
easat-7093	28	5	market	market	NOUN
easat-7093	28	6	competition	competition	NOUN
easat-7093	28	7	functions	function	NOUN
easat-7093	28	8	as	as	ADP
easat-7093	28	9	an	an	DET
easat-7093	28	10	external	external	ADJ
easat-7093	28	11	governance	governance	NOUN
easat-7093	28	12	mechanism	mechanism	NOUN
easat-7093	28	13	,	,	PUNCT
easat-7093	28	14	contributing	contribute	VERB
easat-7093	28	15	to	to	ADP
easat-7093	28	16	an	an	DET
easat-7093	28	17	improved	improved	ADJ
easat-7093	28	18	information	information	NOUN
easat-7093	28	19	environment	environment	NOUN
easat-7093	28	20	and	and	CCONJ
easat-7093	28	21	promoting	promote	VERB
easat-7093	28	22	greater	great	ADJ
easat-7093	28	23	transparency	transparency	NOUN
easat-7093	28	24	in	in	ADP
easat-7093	28	25	financial	financial	ADJ
easat-7093	28	26	reporting	reporting	NOUN
easat-7093	28	27	.	.	PUNCT
easat-7093	29	1	for	for	ADP
easat-7093	29	2	instance	instance	NOUN
easat-7093	29	3	,	,	PUNCT
easat-7093	29	4	botosan	botosan	NOUN
easat-7093	29	5	and	and	CCONJ
easat-7093	29	6	stanford	stanford	PROPN
easat-7093	29	7	[	[	X
easat-7093	29	8	21	21	NUM
easat-7093	29	9	]	]	PUNCT
easat-7093	29	10	found	find	VERB
easat-7093	29	11	that	that	SCONJ
easat-7093	29	12	firms	firm	NOUN
easat-7093	29	13	operating	operate	VERB
easat-7093	29	14	in	in	ADP
easat-7093	29	15	highly	highly	ADV
easat-7093	29	16	concentrated	concentrated	ADJ
easat-7093	29	17	(	(	PUNCT
easat-7093	29	18	and	and	CCONJ
easat-7093	29	19	thus	thus	ADV
easat-7093	29	20	less	less	ADV
easat-7093	29	21	competitive	competitive	ADJ
easat-7093	29	22	)	)	PUNCT
easat-7093	29	23	industries	industry	NOUN
easat-7093	29	24	tend	tend	VERB
easat-7093	29	25	to	to	PART
easat-7093	29	26	disclose	disclose	VERB
easat-7093	29	27	less	less	ADJ
easat-7093	29	28	information	information	NOUN
easat-7093	29	29	regarding	regard	VERB
easat-7093	29	30	highly	highly	ADV
easat-7093	29	31	profitable	profitable	ADJ
easat-7093	29	32	operating	operating	NOUN
easat-7093	29	33	segments	segment	NOUN
easat-7093	29	34	.	.	PUNCT
easat-7093	30	1	pisano	pisano	NOUN
easat-7093	30	2	and	and	CCONJ
easat-7093	30	3	landriani	landriani	VERB
easat-7093	31	1	[	[	X
easat-7093	31	2	22	22	NUM
easat-7093	31	3	]	]	PUNCT
easat-7093	31	4	reported	report	VERB
easat-7093	31	5	that	that	SCONJ
easat-7093	31	6	industries	industry	NOUN
easat-7093	31	7	characterized	characterize	VERB
easat-7093	31	8	by	by	ADP
easat-7093	31	9	intense	intense	ADJ
easat-7093	31	10	competition	competition	NOUN
easat-7093	31	11	—	—	PUNCT
easat-7093	31	12	indicative	indicative	ADJ
easat-7093	31	13	of	of	ADP
easat-7093	31	14	lower	low	ADJ
easat-7093	31	15	concentration	concentration	NOUN
easat-7093	31	16	—	—	PUNCT
easat-7093	31	17	exhibit	exhibit	VERB
easat-7093	31	18	higher	high	ADJ
easat-7093	31	19	levels	level	NOUN
easat-7093	31	20	of	of	ADP
easat-7093	31	21	segment	segment	NOUN
easat-7093	31	22	disclosure	disclosure	NOUN
easat-7093	31	23	.	.	PUNCT
easat-7093	32	1	similarly	similarly	ADV
easat-7093	32	2	,	,	PUNCT
easat-7093	32	3	elhoshy	elhoshy	ADJ
easat-7093	32	4	,	,	PUNCT
easat-7093	32	5	et	et	PROPN
easat-7093	32	6	al	al	PROPN
easat-7093	32	7	.	.	PUNCT
easat-7093	33	1	[	[	X
easat-7093	33	2	23	23	NUM
easat-7093	33	3	]	]	PUNCT
easat-7093	33	4	identified	identify	VERB
easat-7093	33	5	a	a	DET
easat-7093	33	6	significant	significant	ADJ
easat-7093	33	7	negative	negative	ADJ
easat-7093	33	8	relationship	relationship	NOUN
easat-7093	33	9	between	between	ADP
easat-7093	33	10	industry	industry	NOUN
easat-7093	33	11	concentration	concentration	NOUN
easat-7093	33	12	and	and	CCONJ
easat-7093	33	13	the	the	DET
easat-7093	33	14	extent	extent	NOUN
easat-7093	33	15	of	of	ADP
easat-7093	33	16	operating	operate	VERB
easat-7093	33	17	segment	segment	NOUN
easat-7093	33	18	disclosure	disclosure	NOUN
easat-7093	33	19	.	.	PUNCT
easat-7093	34	1	supporting	support	VERB
easat-7093	34	2	this	this	DET
easat-7093	34	3	view	view	NOUN
easat-7093	34	4	,	,	PUNCT
easat-7093	34	5	several	several	ADJ
easat-7093	34	6	studies	study	NOUN
easat-7093	34	7	highlight	highlight	VERB
easat-7093	34	8	a	a	DET
easat-7093	34	9	positive	positive	ADJ
easat-7093	34	10	association	association	NOUN
easat-7093	34	11	between	between	ADP
easat-7093	34	12	competitive	competitive	ADJ
easat-7093	34	13	intensity	intensity	NOUN
easat-7093	34	14	and	and	CCONJ
easat-7093	34	15	voluntary	voluntary	ADJ
easat-7093	34	16	corporate	corporate	ADJ
easat-7093	34	17	disclosure	disclosure	NOUN
easat-7093	34	18	,	,	PUNCT
easat-7093	34	19	including	include	VERB
easat-7093	34	20	disclosures	disclosure	NOUN
easat-7093	34	21	related	relate	VERB
easat-7093	34	22	to	to	ADP
easat-7093	34	23	corporate	corporate	ADJ
easat-7093	34	24	social	social	ADJ
easat-7093	34	25	responsibility	responsibility	NOUN
easat-7093	34	26	[	[	X
easat-7093	34	27	24	24	NUM
easat-7093	34	28	]	]	PUNCT
easat-7093	34	29	and	and	CCONJ
easat-7093	34	30	strategic	strategic	ADJ
easat-7093	34	31	responses	response	NOUN
easat-7093	34	32	to	to	ADP
easat-7093	34	33	increased	increase	VERB
easat-7093	34	34	competition	competition	NOUN
easat-7093	34	35	chu	chu	PROPN
easat-7093	34	36	,	,	PUNCT
easat-7093	34	37	et	et	PROPN
easat-7093	34	38	al	al	PROPN
easat-7093	34	39	.	.	PUNCT
easat-7093	35	1	[	[	X
easat-7093	35	2	25	25	NUM
easat-7093	35	3	]	]	PUNCT
easat-7093	35	4	.	.	PUNCT
easat-7093	36	1	ali	ali	PROPN
easat-7093	36	2	,	,	PUNCT
easat-7093	36	3	et	et	PROPN
easat-7093	36	4	al	al	PROPN
easat-7093	36	5	.	.	PUNCT
easat-7093	37	1	[	[	X
easat-7093	37	2	26	26	NUM
easat-7093	37	3	]	]	PUNCT
easat-7093	37	4	also	also	ADV
easat-7093	37	5	observed	observe	VERB
easat-7093	37	6	that	that	SCONJ
easat-7093	37	7	in	in	ADP
easat-7093	37	8	highly	highly	ADV
easat-7093	37	9	concentrated	concentrated	ADJ
easat-7093	37	10	markets	market	NOUN
easat-7093	37	11	,	,	PUNCT
easat-7093	37	12	firms	firm	NOUN
easat-7093	37	13	issue	issue	VERB
easat-7093	37	14	earnings	earning	NOUN
easat-7093	37	15	forecasts	forecast	NOUN
easat-7093	37	16	less	less	ADV
easat-7093	37	17	frequently	frequently	ADV
easat-7093	37	18	,	,	PUNCT
easat-7093	37	19	and	and	CCONJ
easat-7093	37	20	these	these	DET
easat-7093	37	21	forecasts	forecast	NOUN
easat-7093	37	22	are	be	AUX
easat-7093	37	23	evaluated	evaluate	VERB
easat-7093	37	24	less	less	ADV
easat-7093	37	25	favorably	favorably	ADV
easat-7093	37	26	by	by	ADP
easat-7093	37	27	financial	financial	ADJ
easat-7093	37	28	analysts	analyst	NOUN
easat-7093	37	29	.	.	PUNCT
easat-7093	38	1	furthermore	furthermore	ADV
easat-7093	38	2	,	,	PUNCT
easat-7093	38	3	laksmana	laksmana	PROPN
easat-7093	38	4	and	and	CCONJ
easat-7093	38	5	yang	yang	PROPN
easat-7093	39	1	[	[	X
easat-7093	39	2	27	27	NUM
easat-7093	39	3	]	]	PUNCT
easat-7093	39	4	demonstrated	demonstrate	VERB
easat-7093	39	5	that	that	SCONJ
easat-7093	39	6	both	both	PRON
easat-7093	39	7	income	income	NOUN
easat-7093	39	8	-	-	PUNCT
easat-7093	39	9	increasing	increase	VERB
easat-7093	39	10	accrual	accrual	ADJ
easat-7093	39	11	manipulation	manipulation	NOUN
easat-7093	39	12	and	and	CCONJ
easat-7093	39	13	real	real	ADJ
easat-7093	39	14	activity	activity	NOUN
easat-7093	39	15	manipulation	manipulation	NOUN
easat-7093	39	16	are	be	AUX
easat-7093	39	17	more	more	ADV
easat-7093	39	18	prevalent	prevalent	ADJ
easat-7093	39	19	in	in	ADP
easat-7093	39	20	industries	industry	NOUN
easat-7093	39	21	with	with	ADP
easat-7093	39	22	low	low	ADJ
easat-7093	39	23	levels	level	NOUN
easat-7093	39	24	of	of	ADP
easat-7093	39	25	competition	competition	NOUN
easat-7093	39	26	.	.	PUNCT
easat-7093	40	1	more	more	ADV
easat-7093	40	2	recently	recently	ADV
easat-7093	40	3	,	,	PUNCT
easat-7093	40	4	alshehabi	alshehabi	NOUN
easat-7093	40	5	,	,	PUNCT
easat-7093	40	6	et	et	PROPN
easat-7093	40	7	al	al	PROPN
easat-7093	40	8	.	.	PUNCT
easat-7093	41	1	[	[	X
easat-7093	41	2	28	28	NUM
easat-7093	41	3	]	]	PUNCT
easat-7093	41	4	found	find	VERB
easat-7093	41	5	that	that	SCONJ
easat-7093	41	6	firms	firm	NOUN
easat-7093	41	7	facing	face	VERB
easat-7093	41	8	intense	intense	ADJ
easat-7093	41	9	product	product	NOUN
easat-7093	41	10	market	market	NOUN
easat-7093	41	11	competition	competition	NOUN
easat-7093	41	12	are	be	AUX
easat-7093	41	13	more	more	ADV
easat-7093	41	14	likely	likely	ADJ
easat-7093	41	15	to	to	PART
easat-7093	41	16	report	report	VERB
easat-7093	41	17	impairment	impairment	ADJ
easat-7093	41	18	losses	loss	NOUN
easat-7093	41	19	that	that	PRON
easat-7093	41	20	are	be	AUX
easat-7093	41	21	value	value	NOUN
easat-7093	41	22	-	-	PUNCT
easat-7093	41	23	relevant	relevant	ADJ
easat-7093	41	24	to	to	ADP
easat-7093	41	25	investors	investor	NOUN
easat-7093	41	26	'	'	PART
easat-7093	41	27	equity	equity	NOUN
easat-7093	41	28	assessments	assessment	NOUN
easat-7093	41	29	.	.	PUNCT
easat-7093	42	1	an	an	DET
easat-7093	42	2	alternative	alternative	ADJ
easat-7093	42	3	perspective	perspective	NOUN
easat-7093	42	4	contends	contend	VERB
easat-7093	42	5	that	that	SCONJ
easat-7093	42	6	competition	competition	NOUN
easat-7093	42	7	can	can	AUX
easat-7093	42	8	negatively	negatively	ADV
easat-7093	42	9	influence	influence	VERB
easat-7093	42	10	financial	financial	ADJ
easat-7093	42	11	reporting	reporting	NOUN
easat-7093	42	12	practices	practice	NOUN
easat-7093	42	13	by	by	ADP
easat-7093	42	14	discouraging	discourage	VERB
easat-7093	42	15	disclosure	disclosure	NOUN
easat-7093	42	16	or	or	CCONJ
easat-7093	42	17	leading	lead	VERB
easat-7093	42	18	firms	firm	NOUN
easat-7093	42	19	to	to	PART
easat-7093	42	20	withhold	withhold	VERB
easat-7093	42	21	proprietary	proprietary	ADJ
easat-7093	42	22	information	information	NOUN
easat-7093	42	23	.	.	PUNCT
easat-7093	43	1	this	this	DET
easat-7093	43	2	view	view	NOUN
easat-7093	43	3	is	be	AUX
easat-7093	43	4	grounded	ground	VERB
easat-7093	43	5	in	in	ADP
easat-7093	43	6	proprietary	proprietary	ADJ
easat-7093	43	7	cost	cost	NOUN
easat-7093	43	8	theory	theory	NOUN
easat-7093	43	9	,	,	PUNCT
easat-7093	43	10	which	which	PRON
easat-7093	43	11	posits	posit	VERB
easat-7093	43	12	that	that	SCONJ
easat-7093	43	13	firms	firm	NOUN
easat-7093	43	14	weigh	weigh	VERB
easat-7093	43	15	the	the	DET
easat-7093	43	16	potential	potential	ADJ
easat-7093	43	17	benefits	benefit	NOUN
easat-7093	43	18	of	of	ADP
easat-7093	43	19	disclosure	disclosure	NOUN
easat-7093	43	20	against	against	ADP
easat-7093	43	21	the	the	DET
easat-7093	43	22	competitive	competitive	ADJ
easat-7093	43	23	disadvantages	disadvantage	NOUN
easat-7093	43	24	that	that	PRON
easat-7093	43	25	may	may	AUX
easat-7093	43	26	arise	arise	VERB
easat-7093	43	27	from	from	ADP
easat-7093	43	28	revealing	reveal	VERB
easat-7093	43	29	sensitive	sensitive	ADJ
easat-7093	43	30	information	information	NOUN
easat-7093	43	31	.	.	PUNCT
easat-7093	44	1	in	in	ADP
easat-7093	44	2	the	the	DET
easat-7093	44	3	absence	absence	NOUN
easat-7093	44	4	of	of	ADP
easat-7093	44	5	proprietary	proprietary	ADJ
easat-7093	44	6	costs	cost	NOUN
easat-7093	44	7	,	,	PUNCT
easat-7093	44	8	firms	firm	NOUN
easat-7093	44	9	are	be	AUX
easat-7093	44	10	generally	generally	ADV
easat-7093	44	11	incentivized	incentivize	VERB
easat-7093	44	12	to	to	PART
easat-7093	44	13	disclose	disclose	VERB
easat-7093	44	14	relevant	relevant	ADJ
easat-7093	44	15	information	information	NOUN
easat-7093	44	16	to	to	PART
easat-7093	44	17	reduce	reduce	VERB
easat-7093	44	18	information	information	NOUN
easat-7093	44	19	asymmetry	asymmetry	NOUN
easat-7093	44	20	in	in	ADP
easat-7093	44	21	capital	capital	NOUN
easat-7093	44	22	markets	market	NOUN
easat-7093	44	23	.	.	PUNCT
easat-7093	45	1	however	however	ADV
easat-7093	45	2	,	,	PUNCT
easat-7093	45	3	where	where	SCONJ
easat-7093	45	4	proprietary	proprietary	ADJ
easat-7093	45	5	costs	cost	NOUN
easat-7093	45	6	are	be	AUX
easat-7093	45	7	substantial	substantial	ADJ
easat-7093	45	8	,	,	PUNCT
easat-7093	45	9	firms	firm	NOUN
easat-7093	45	10	may	may	AUX
easat-7093	45	11	strategically	strategically	ADV
easat-7093	45	12	limit	limit	VERB
easat-7093	45	13	disclosure	disclosure	NOUN
easat-7093	45	14	to	to	PART
easat-7093	45	15	maintain	maintain	VERB
easat-7093	45	16	competitive	competitive	ADJ
easat-7093	45	17	advantage	advantage	NOUN
easat-7093	45	18	[	[	X
easat-7093	45	19	29	29	NUM
easat-7093	45	20	,	,	PUNCT
easat-7093	45	21	30	30	NUM
easat-7093	45	22	]	]	PUNCT
easat-7093	45	23	.	.	PUNCT
easat-7093	46	1	a	a	DET
easat-7093	46	2	growing	grow	VERB
easat-7093	46	3	body	body	NOUN
easat-7093	46	4	of	of	ADP
easat-7093	46	5	empirical	empirical	ADJ
easat-7093	46	6	research	research	NOUN
easat-7093	46	7	supports	support	VERB
easat-7093	46	8	this	this	DET
easat-7093	46	9	notion	notion	NOUN
easat-7093	46	10	,	,	PUNCT
easat-7093	46	11	documenting	document	VERB
easat-7093	46	12	inverse	inverse	NOUN
easat-7093	46	13	relationships	relationship	NOUN
easat-7093	46	14	between	between	ADP
easat-7093	46	15	competition	competition	NOUN
easat-7093	46	16	and	and	CCONJ
easat-7093	46	17	several	several	ADJ
easat-7093	46	18	types	type	NOUN
easat-7093	46	19	of	of	ADP
easat-7093	46	20	disclosure	disclosure	NOUN
easat-7093	46	21	,	,	PUNCT
easat-7093	46	22	including	include	VERB
easat-7093	46	23	corporate	corporate	ADJ
easat-7093	46	24	governance	governance	NOUN
easat-7093	46	25	reporting	report	VERB
easat-7093	46	26	[	[	X
easat-7093	46	27	31	31	NUM
easat-7093	46	28	]	]	X
easat-7093	46	29	voluntary	voluntary	ADJ
easat-7093	46	30	supply	supply	NOUN
easat-7093	46	31	chain	chain	NOUN
easat-7093	46	32	disclosures	disclosure	NOUN
easat-7093	46	33	[	[	X
easat-7093	46	34	32	32	NUM
easat-7093	46	35	]	]	PUNCT
easat-7093	46	36	carbon	carbon	NOUN
easat-7093	46	37	emissions	emission	NOUN
easat-7093	46	38	reporting	report	VERB
easat-7093	46	39	[	[	X
easat-7093	46	40	33	33	NUM
easat-7093	46	41	]	]	PUNCT
easat-7093	46	42	greenhouse	greenhouse	NOUN
easat-7093	46	43	gas	gas	NOUN
easat-7093	46	44	disclosures	disclosure	NOUN
easat-7093	46	45	[	[	X
easat-7093	46	46	34	34	NUM
easat-7093	46	47	]	]	PUNCT
easat-7093	46	48	and	and	CCONJ
easat-7093	46	49	corporate	corporate	ADJ
easat-7093	46	50	social	social	ADJ
easat-7093	46	51	responsibility	responsibility	NOUN
easat-7093	46	52	disclosures	disclosure	VERB
easat-7093	46	53	ryou	ryou	VERB
easat-7093	46	54	,	,	PUNCT
easat-7093	46	55	et	et	PROPN
easat-7093	46	56	al	al	PROPN
easat-7093	46	57	.	.	PUNCT
easat-7093	47	1	[	[	X
easat-7093	47	2	35	35	NUM
easat-7093	47	3	]	]	PUNCT
easat-7093	47	4	.	.	PUNCT
easat-7093	48	1	karuna	karuna	PROPN
easat-7093	49	1	[	[	X
easat-7093	49	2	36	36	NUM
easat-7093	49	3	]	]	PUNCT
easat-7093	49	4	argued	argue	VERB
easat-7093	49	5	that	that	SCONJ
easat-7093	49	6	increased	increase	VERB
easat-7093	49	7	competition	competition	NOUN
easat-7093	49	8	heightens	heighten	VERB
easat-7093	49	9	information	information	NOUN
easat-7093	49	10	asymmetry	asymmetry	NOUN
easat-7093	49	11	,	,	PUNCT
easat-7093	49	12	as	as	SCONJ
easat-7093	49	13	firms	firm	NOUN
easat-7093	49	14	engage	engage	VERB
easat-7093	49	15	in	in	ADP
easat-7093	49	16	more	more	ADJ
easat-7093	49	17	opportunistic	opportunistic	ADJ
easat-7093	49	18	behavior	behavior	NOUN
easat-7093	49	19	to	to	PART
easat-7093	49	20	protect	protect	VERB
easat-7093	49	21	strategic	strategic	ADJ
easat-7093	49	22	information	information	NOUN
easat-7093	49	23	.	.	PUNCT
easat-7093	50	1	similarly	similarly	ADV
easat-7093	50	2	,	,	PUNCT
easat-7093	50	3	königsgruber	königsgruber	PROPN
easat-7093	50	4	,	,	PUNCT
easat-7093	50	5	et	et	PROPN
easat-7093	50	6	al	al	PROPN
easat-7093	50	7	.	.	PUNCT
easat-7093	51	1	[	[	X
easat-7093	51	2	37	37	NUM
easat-7093	51	3	]	]	PUNCT
easat-7093	51	4	found	find	VERB
easat-7093	51	5	that	that	SCONJ
easat-7093	51	6	potential	potential	ADJ
easat-7093	51	7	competition	competition	NOUN
easat-7093	51	8	is	be	AUX
easat-7093	51	9	negatively	negatively	ADV
easat-7093	51	10	associated	associate	VERB
easat-7093	51	11	with	with	ADP
easat-7093	51	12	the	the	DET
easat-7093	51	13	extent	extent	NOUN
easat-7093	51	14	to	to	PART
easat-7093	51	15	which	which	PRON
easat-7093	51	16	firms	firm	NOUN
easat-7093	51	17	disclose	disclose	VERB
easat-7093	51	18	performance	performance	NOUN
easat-7093	51	19	variances	variance	NOUN
easat-7093	51	20	across	across	ADP
easat-7093	51	21	operating	operate	VERB
easat-7093	51	22	segments	segment	NOUN
easat-7093	51	23	,	,	PUNCT
easat-7093	51	24	particularly	particularly	ADV
easat-7093	51	25	in	in	ADP
easat-7093	51	26	u.s	u.s	PROPN
easat-7093	51	27	.	.	PROPN
easat-7093	51	28	capital	capital	NOUN
easat-7093	51	29	markets	market	NOUN
easat-7093	51	30	.	.	PUNCT
easat-7093	52	1	the	the	DET
easat-7093	52	2	preceding	precede	VERB
easat-7093	52	3	discussion	discussion	NOUN
easat-7093	52	4	highlights	highlight	NOUN
easat-7093	52	5	that	that	SCONJ
easat-7093	52	6	competition	competition	NOUN
easat-7093	52	7	can	can	AUX
easat-7093	52	8	exert	exert	VERB
easat-7093	52	9	either	either	CCONJ
easat-7093	52	10	a	a	DET
easat-7093	52	11	positive	positive	ADJ
easat-7093	52	12	or	or	CCONJ
easat-7093	52	13	negative	negative	ADJ
easat-7093	52	14	influence	influence	NOUN
easat-7093	52	15	on	on	ADP
easat-7093	52	16	financial	financial	ADJ
easat-7093	52	17	reporting	reporting	NOUN
easat-7093	52	18	practices	practice	NOUN
easat-7093	52	19	,	,	PUNCT
easat-7093	52	20	and	and	CCONJ
easat-7093	52	21	by	by	ADP
easat-7093	52	22	extension	extension	NOUN
easat-7093	52	23	,	,	PUNCT
easat-7093	52	24	may	may	AUX
easat-7093	52	25	impact	impact	VERB
easat-7093	52	26	the	the	DET
easat-7093	52	27	comparability	comparability	NOUN
easat-7093	52	28	of	of	ADP
easat-7093	52	29	financial	financial	ADJ
easat-7093	52	30	statements	statement	NOUN
easat-7093	52	31	.	.	PUNCT
easat-7093	53	1	this	this	PRON
easat-7093	53	2	raises	raise	VERB
easat-7093	53	3	a	a	DET
easat-7093	53	4	fundamental	fundamental	ADJ
easat-7093	53	5	question	question	NOUN
easat-7093	53	6	:	:	PUNCT
easat-7093	53	7	does	do	AUX
easat-7093	53	8	industry	industry	NOUN
easat-7093	53	9	concentration	concentration	NOUN
easat-7093	53	10	—	—	PUNCT
easat-7093	53	11	an	an	DET
easat-7093	53	12	inverse	inverse	NOUN
easat-7093	53	13	proxy	proxy	NOUN
easat-7093	53	14	for	for	ADP
easat-7093	53	15	competition	competition	NOUN
easat-7093	53	16	—	—	PUNCT
easat-7093	53	17	affect	affect	VERB
easat-7093	53	18	financial	financial	ADJ
easat-7093	53	19	statement	statement	NOUN
easat-7093	53	20	comparability	comparability	NOUN
easat-7093	53	21	?	?	PUNCT
easat-7093	54	1	drawing	draw	VERB
easat-7093	54	2	on	on	ADP
easat-7093	54	3	a	a	DET
easat-7093	54	4	sample	sample	NOUN
easat-7093	54	5	of	of	ADP
easat-7093	54	6	553	553	NUM
easat-7093	54	7	firm	firm	ADJ
easat-7093	54	8	-	-	PUNCT
easat-7093	54	9	year	year	NOUN
easat-7093	54	10	observations	observation	NOUN
easat-7093	54	11	from	from	ADP
easat-7093	54	12	79	79	NUM
easat-7093	54	13	non	non	ADJ
easat-7093	54	14	-	-	ADJ
easat-7093	54	15	financial	financial	ADJ
easat-7093	54	16	firms	firm	NOUN
easat-7093	54	17	listed	list	VERB
easat-7093	54	18	on	on	ADP
easat-7093	54	19	the	the	DET
easat-7093	54	20	egyptian	egyptian	ADJ
easat-7093	54	21	stock	stock	NOUN
easat-7093	54	22	exchange	exchange	PROPN
easat-7093	54	23	over	over	ADP
easat-7093	54	24	the	the	DET
easat-7093	54	25	period	period	NOUN
easat-7093	54	26	2016–2022	2016–2022	NOUN
easat-7093	54	27	,	,	PUNCT
easat-7093	54	28	this	this	DET
easat-7093	54	29	study	study	NOUN
easat-7093	54	30	provides	provide	VERB
easat-7093	54	31	robust	robust	ADJ
easat-7093	54	32	evidence	evidence	NOUN
easat-7093	54	33	of	of	ADP
easat-7093	54	34	a	a	DET
easat-7093	54	35	statistically	statistically	ADV
easat-7093	54	36	significant	significant	ADJ
easat-7093	54	37	negative	negative	ADJ
easat-7093	54	38	association	association	NOUN
easat-7093	54	39	between	between	ADP
easat-7093	54	40	industry	industry	NOUN
easat-7093	54	41	concentration	concentration	NOUN
easat-7093	54	42	and	and	CCONJ
easat-7093	54	43	financial	financial	ADJ
easat-7093	54	44	statement	statement	NOUN
easat-7093	54	45	comparability	comparability	NOUN
easat-7093	54	46	.	.	PUNCT
easat-7093	55	1	this	this	DET
easat-7093	55	2	research	research	NOUN
easat-7093	55	3	contributes	contribute	VERB
easat-7093	55	4	to	to	ADP
easat-7093	55	5	the	the	DET
easat-7093	55	6	existing	exist	VERB
easat-7093	55	7	body	body	NOUN
easat-7093	55	8	of	of	ADP
easat-7093	55	9	literature	literature	NOUN
easat-7093	55	10	by	by	ADP
easat-7093	55	11	shedding	shed	VERB
easat-7093	55	12	light	light	NOUN
easat-7093	55	13	on	on	ADP
easat-7093	55	14	a	a	DET
easat-7093	55	15	relatively	relatively	ADV
easat-7093	55	16	underexplored	underexplored	ADJ
easat-7093	55	17	area	area	NOUN
easat-7093	55	18	—	—	PUNCT
easat-7093	55	19	the	the	DET
easat-7093	55	20	impact	impact	NOUN
easat-7093	55	21	of	of	ADP
easat-7093	55	22	industry	industry	NOUN
easat-7093	55	23	concentration	concentration	NOUN
easat-7093	55	24	on	on	ADP
easat-7093	55	25	the	the	DET
easat-7093	55	26	comparability	comparability	NOUN
easat-7093	55	27	of	of	ADP
easat-7093	55	28	financial	financial	ADJ
easat-7093	55	29	statements	statement	NOUN
easat-7093	55	30	—	—	PUNCT
easat-7093	55	31	particularly	particularly	ADV
easat-7093	55	32	within	within	ADP
easat-7093	55	33	the	the	DET
easat-7093	55	34	context	context	NOUN
easat-7093	55	35	of	of	ADP
easat-7093	55	36	the	the	DET
easat-7093	55	37	egyptian	egyptian	ADJ
easat-7093	55	38	capital	capital	NOUN
easat-7093	55	39	market	market	NOUN
easat-7093	55	40	.	.	PUNCT
easat-7093	56	1	the	the	DET
easat-7093	56	2	scarcity	scarcity	NOUN
easat-7093	56	3	of	of	ADP
easat-7093	56	4	prior	prior	ADJ
easat-7093	56	5	studies	study	NOUN
easat-7093	56	6	addressing	address	VERB
easat-7093	56	7	this	this	DET
easat-7093	56	8	relationship	relationship	NOUN
easat-7093	56	9	in	in	ADP
easat-7093	56	10	emerging	emerge	VERB
easat-7093	56	11	markets	market	NOUN
easat-7093	56	12	,	,	PUNCT
easat-7093	56	13	and	and	CCONJ
easat-7093	56	14	in	in	ADP
easat-7093	56	15	egypt	egypt	PROPN
easat-7093	56	16	specifically	specifically	ADV
easat-7093	56	17	,	,	PUNCT
easat-7093	56	18	underscores	underscore	VERB
easat-7093	56	19	the	the	DET
easat-7093	56	20	relevance	relevance	NOUN
easat-7093	56	21	and	and	CCONJ
easat-7093	56	22	novelty	novelty	NOUN
easat-7093	56	23	of	of	ADP
easat-7093	56	24	this	this	DET
easat-7093	56	25	investigation	investigation	NOUN
easat-7093	56	26	.	.	PUNCT
easat-7093	57	1	moreover	moreover	ADV
easat-7093	57	2	,	,	PUNCT
easat-7093	57	3	the	the	DET
easat-7093	57	4	findings	finding	NOUN
easat-7093	57	5	emphasize	emphasize	VERB
easat-7093	57	6	the	the	DET
easat-7093	57	7	critical	critical	ADJ
easat-7093	57	8	role	role	NOUN
easat-7093	57	9	of	of	ADP
easat-7093	57	10	the	the	DET
easat-7093	57	11	industry	industry	NOUN
easat-7093	57	12	structure	structure	NOUN
easat-7093	57	13	in	in	ADP
easat-7093	57	14	shaping	shape	VERB
easat-7093	57	15	firms	firm	NOUN
easat-7093	57	16	’	’	PART
easat-7093	57	17	accounting	accounting	NOUN
easat-7093	57	18	strategies	strategy	NOUN
easat-7093	57	19	and	and	CCONJ
easat-7093	57	20	policies	policy	NOUN
easat-7093	57	21	,	,	PUNCT
easat-7093	57	22	ultimately	ultimately	ADV
easat-7093	57	23	influencing	influence	VERB
easat-7093	57	24	the	the	DET
easat-7093	57	25	consistency	consistency	NOUN
easat-7093	57	26	and	and	CCONJ
easat-7093	57	27	comparability	comparability	NOUN
easat-7093	57	28	of	of	ADP
easat-7093	57	29	financial	financial	ADJ
easat-7093	57	30	reports	report	NOUN
easat-7093	57	31	across	across	ADP
easat-7093	57	32	firms	firm	NOUN
easat-7093	57	33	.	.	PUNCT
easat-7093	58	1	the	the	DET
easat-7093	58	2	results	result	NOUN
easat-7093	58	3	highlight	highlight	VERB
easat-7093	58	4	the	the	DET
easat-7093	58	5	importance	importance	NOUN
easat-7093	58	6	of	of	ADP
easat-7093	58	7	regulatory	regulatory	ADJ
easat-7093	58	8	oversight	oversight	NOUN
easat-7093	58	9	,	,	PUNCT
easat-7093	58	10	suggesting	suggest	VERB
easat-7093	58	11	that	that	SCONJ
easat-7093	58	12	1145	1145	NUM
easat-7093	58	13	edelweiss	edelweiss	PROPN
easat-7093	58	14	applied	apply	VERB
easat-7093	58	15	science	science	NOUN
easat-7093	58	16	and	and	CCONJ
easat-7093	58	17	technology	technology	NOUN
easat-7093	58	18	issn	issn	PROPN
easat-7093	58	19	:	:	PUNCT
easat-7093	58	20	2576	2576	NUM
easat-7093	58	21	-	-	SYM
easat-7093	58	22	8484	8484	NUM
easat-7093	58	23	vol	vol	NOUN
easat-7093	58	24	.	.	PROPN
easat-7093	59	1	9	9	NUM
easat-7093	59	2	,	,	PUNCT
easat-7093	59	3	no	no	INTJ
easat-7093	59	4	.	.	NOUN
easat-7093	59	5	5	5	NUM
easat-7093	59	6	:	:	PUNCT
easat-7093	59	7	1143	1143	NUM
easat-7093	59	8	-	-	SYM
easat-7093	59	9	1156	1156	NUM
easat-7093	59	10	,	,	PUNCT
easat-7093	59	11	2025	2025	NUM
easat-7093	59	12	doi	doi	NOUN
easat-7093	59	13	:	:	PUNCT
easat-7093	59	14	10.55214/25768484.v9i5.7093	10.55214/25768484.v9i5.7093	PROPN
easat-7093	59	15	©	©	PROPN
easat-7093	59	16	2025	2025	NUM
easat-7093	59	17	by	by	ADP
easat-7093	59	18	the	the	DET
easat-7093	59	19	authors	author	NOUN
easat-7093	59	20	;	;	PUNCT
easat-7093	59	21	licensee	licensee	PROPN
easat-7093	59	22	learning	learn	VERB
easat-7093	59	23	gate	gate	PROPN
easat-7093	59	24	capital	capital	NOUN
easat-7093	59	25	market	market	NOUN
easat-7093	59	26	authorities	authority	NOUN
easat-7093	59	27	should	should	AUX
easat-7093	59	28	encourage	encourage	VERB
easat-7093	59	29	or	or	CCONJ
easat-7093	59	30	mandate	mandate	VERB
easat-7093	59	31	the	the	DET
easat-7093	59	32	preparation	preparation	NOUN
easat-7093	59	33	of	of	ADP
easat-7093	59	34	high	high	ADJ
easat-7093	59	35	-	-	PUNCT
easat-7093	59	36	quality	quality	NOUN
easat-7093	59	37	,	,	PUNCT
easat-7093	59	38	comparable	comparable	ADJ
easat-7093	59	39	financial	financial	ADJ
easat-7093	59	40	statements	statement	NOUN
easat-7093	59	41	,	,	PUNCT
easat-7093	59	42	especially	especially	ADV
easat-7093	59	43	in	in	ADP
easat-7093	59	44	highly	highly	ADV
easat-7093	59	45	concentrated	concentrate	VERB
easat-7093	59	46	industries	industry	NOUN
easat-7093	59	47	.	.	PUNCT
easat-7093	60	1	in	in	ADP
easat-7093	60	2	doing	do	VERB
easat-7093	60	3	so	so	ADV
easat-7093	60	4	,	,	PUNCT
easat-7093	60	5	the	the	DET
easat-7093	60	6	research	research	NOUN
easat-7093	60	7	not	not	PART
easat-7093	60	8	only	only	ADV
easat-7093	60	9	deepens	deepen	VERB
easat-7093	60	10	theoretical	theoretical	ADJ
easat-7093	60	11	understanding	understanding	NOUN
easat-7093	60	12	but	but	CCONJ
easat-7093	60	13	also	also	ADV
easat-7093	60	14	offers	offer	VERB
easat-7093	60	15	practical	practical	ADJ
easat-7093	60	16	insights	insight	NOUN
easat-7093	60	17	for	for	ADP
easat-7093	60	18	investors	investor	NOUN
easat-7093	60	19	,	,	PUNCT
easat-7093	60	20	regulators	regulator	NOUN
easat-7093	60	21	,	,	PUNCT
easat-7093	60	22	and	and	CCONJ
easat-7093	60	23	policymakers	policymaker	NOUN
easat-7093	60	24	seeking	seek	VERB
easat-7093	60	25	to	to	PART
easat-7093	60	26	enhance	enhance	VERB
easat-7093	60	27	financial	financial	ADJ
easat-7093	60	28	transparency	transparency	NOUN
easat-7093	60	29	and	and	CCONJ
easat-7093	60	30	decision	decision	NOUN
easat-7093	60	31	usefulness	usefulness	NOUN
easat-7093	60	32	in	in	ADP
easat-7093	60	33	competitive	competitive	ADJ
easat-7093	60	34	environments	environment	NOUN
easat-7093	60	35	.	.	PUNCT
easat-7093	61	1	2	2	X
easat-7093	61	2	.	.	X
easat-7093	61	3	literature	literature	NOUN
easat-7093	61	4	review	review	VERB
easat-7093	61	5	2.1	2.1	NUM
easat-7093	61	6	.	.	PUNCT
easat-7093	62	1	financial	financial	ADJ
easat-7093	62	2	statement	statement	NOUN
easat-7093	62	3	comparability	comparability	NOUN
easat-7093	62	4	comparability	comparability	NOUN
easat-7093	62	5	is	be	AUX
easat-7093	62	6	widely	widely	ADV
easat-7093	62	7	acknowledged	acknowledge	VERB
easat-7093	62	8	as	as	ADP
easat-7093	62	9	one	one	NUM
easat-7093	62	10	of	of	ADP
easat-7093	62	11	the	the	DET
easat-7093	62	12	fundamental	fundamental	ADJ
easat-7093	62	13	qualitative	qualitative	ADJ
easat-7093	62	14	characteristics	characteristic	NOUN
easat-7093	62	15	of	of	ADP
easat-7093	62	16	accounting	accounting	NOUN
easat-7093	62	17	information	information	NOUN
easat-7093	62	18	,	,	PUNCT
easat-7093	62	19	contributing	contribute	VERB
easat-7093	62	20	significantly	significantly	ADV
easat-7093	62	21	to	to	ADP
easat-7093	62	22	both	both	CCONJ
easat-7093	62	23	the	the	DET
easat-7093	62	24	relevance	relevance	NOUN
easat-7093	62	25	and	and	CCONJ
easat-7093	62	26	faithful	faithful	ADJ
easat-7093	62	27	representation	representation	NOUN
easat-7093	62	28	of	of	ADP
easat-7093	62	29	financial	financial	ADJ
easat-7093	62	30	reports	report	NOUN
easat-7093	62	31	.	.	PUNCT
easat-7093	63	1	information	information	NOUN
easat-7093	63	2	becomes	become	VERB
easat-7093	63	3	more	more	ADJ
easat-7093	63	4	decision	decision	NOUN
easat-7093	63	5	-	-	PUNCT
easat-7093	63	6	useful	useful	ADJ
easat-7093	63	7	when	when	SCONJ
easat-7093	63	8	it	it	PRON
easat-7093	63	9	allows	allow	VERB
easat-7093	63	10	users	user	NOUN
easat-7093	63	11	to	to	PART
easat-7093	63	12	identify	identify	VERB
easat-7093	63	13	similarities	similarity	NOUN
easat-7093	63	14	and	and	CCONJ
easat-7093	63	15	differences	difference	NOUN
easat-7093	63	16	across	across	ADP
easat-7093	63	17	firms	firm	NOUN
easat-7093	63	18	over	over	ADP
easat-7093	63	19	the	the	DET
easat-7093	63	20	same	same	ADJ
easat-7093	63	21	reporting	reporting	NOUN
easat-7093	63	22	period	period	NOUN
easat-7093	63	23	,	,	PUNCT
easat-7093	63	24	or	or	CCONJ
easat-7093	63	25	within	within	ADP
easat-7093	63	26	the	the	DET
easat-7093	63	27	same	same	ADJ
easat-7093	63	28	firm	firm	NOUN
easat-7093	63	29	across	across	ADP
easat-7093	63	30	different	different	ADJ
easat-7093	63	31	periods	period	NOUN
easat-7093	63	32	financial	financial	ADJ
easat-7093	63	33	accounting	accounting	NOUN
easat-7093	63	34	standards	standard	NOUN
easat-7093	63	35	board	board	NOUN
easat-7093	64	1	[	[	X
easat-7093	64	2	1	1	NUM
easat-7093	64	3	]	]	PUNCT
easat-7093	64	4	and	and	CCONJ
easat-7093	64	5	international	international	ADJ
easat-7093	64	6	accounting	accounting	NOUN
easat-7093	64	7	standards	standard	NOUN
easat-7093	64	8	board	board	NOUN
easat-7093	64	9	[	[	X
easat-7093	64	10	2	2	NUM
easat-7093	64	11	]	]	PUNCT
easat-7093	64	12	.	.	PUNCT
easat-7093	65	1	de	de	PROPN
easat-7093	65	2	franco	franco	PROPN
easat-7093	65	3	,	,	PUNCT
easat-7093	65	4	et	et	PROPN
easat-7093	65	5	al	al	PROPN
easat-7093	65	6	.	.	PUNCT
easat-7093	66	1	[	[	X
easat-7093	66	2	38	38	NUM
easat-7093	66	3	]	]	PUNCT
easat-7093	66	4	conceptualized	conceptualize	VERB
easat-7093	66	5	comparability	comparability	NOUN
easat-7093	66	6	within	within	ADP
easat-7093	66	7	the	the	DET
easat-7093	66	8	framework	framework	NOUN
easat-7093	66	9	of	of	ADP
easat-7093	66	10	financial	financial	ADJ
easat-7093	66	11	reporting	reporting	NOUN
easat-7093	66	12	as	as	ADP
easat-7093	66	13	the	the	DET
easat-7093	66	14	degree	degree	NOUN
easat-7093	66	15	to	to	PART
easat-7093	66	16	which	which	PRON
easat-7093	66	17	accounting	accounting	NOUN
easat-7093	66	18	systems	system	NOUN
easat-7093	66	19	consistently	consistently	ADV
easat-7093	66	20	translate	translate	VERB
easat-7093	66	21	similar	similar	ADJ
easat-7093	66	22	economic	economic	ADJ
easat-7093	66	23	events	event	NOUN
easat-7093	66	24	into	into	ADP
easat-7093	66	25	similar	similar	ADJ
easat-7093	66	26	financial	financial	ADJ
easat-7093	66	27	representations	representation	NOUN
easat-7093	66	28	.	.	PUNCT
easat-7093	67	1	from	from	ADP
easat-7093	67	2	this	this	DET
easat-7093	67	3	perspective	perspective	NOUN
easat-7093	67	4	,	,	PUNCT
easat-7093	67	5	two	two	NUM
easat-7093	67	6	firms	firm	NOUN
easat-7093	67	7	are	be	AUX
easat-7093	67	8	considered	consider	VERB
easat-7093	67	9	to	to	PART
easat-7093	67	10	have	have	VERB
easat-7093	67	11	comparable	comparable	ADJ
easat-7093	67	12	accounting	accounting	NOUN
easat-7093	67	13	systems	system	NOUN
easat-7093	67	14	when	when	SCONJ
easat-7093	67	15	they	they	PRON
easat-7093	67	16	produce	produce	VERB
easat-7093	67	17	similar	similar	ADJ
easat-7093	67	18	financial	financial	ADJ
easat-7093	67	19	statements	statement	NOUN
easat-7093	67	20	in	in	ADP
easat-7093	67	21	response	response	NOUN
easat-7093	67	22	to	to	ADP
easat-7093	67	23	a	a	DET
easat-7093	67	24	common	common	ADJ
easat-7093	67	25	set	set	NOUN
easat-7093	67	26	of	of	ADP
easat-7093	67	27	economic	economic	ADJ
easat-7093	67	28	conditions	condition	NOUN
easat-7093	67	29	.	.	PUNCT
easat-7093	68	1	their	their	PRON
easat-7093	68	2	study	study	NOUN
easat-7093	68	3	defined	define	VERB
easat-7093	68	4	comparability	comparability	NOUN
easat-7093	68	5	as	as	ADP
easat-7093	68	6	the	the	DET
easat-7093	68	7	extent	extent	NOUN
easat-7093	68	8	to	to	PART
easat-7093	68	9	which	which	PRON
easat-7093	68	10	different	different	ADJ
easat-7093	68	11	firms	firm	NOUN
easat-7093	68	12	’	’	PART
easat-7093	68	13	accounting	accounting	NOUN
easat-7093	68	14	systems	system	NOUN
easat-7093	68	15	reflect	reflect	VERB
easat-7093	68	16	economic	economic	ADJ
easat-7093	68	17	events	event	NOUN
easat-7093	68	18	in	in	ADP
easat-7093	68	19	a	a	DET
easat-7093	68	20	similar	similar	ADJ
easat-7093	68	21	manner	manner	NOUN
easat-7093	68	22	,	,	PUNCT
easat-7093	68	23	thereby	thereby	ADV
easat-7093	68	24	enhancing	enhance	VERB
easat-7093	68	25	the	the	DET
easat-7093	68	26	interpretability	interpretability	NOUN
easat-7093	68	27	and	and	CCONJ
easat-7093	68	28	reliability	reliability	NOUN
easat-7093	68	29	of	of	ADP
easat-7093	68	30	financial	financial	ADJ
easat-7093	68	31	information	information	NOUN
easat-7093	68	32	for	for	ADP
easat-7093	68	33	external	external	ADJ
easat-7093	68	34	users	user	NOUN
easat-7093	68	35	.	.	PUNCT
easat-7093	69	1	in	in	ADP
easat-7093	69	2	line	line	NOUN
easat-7093	69	3	with	with	ADP
easat-7093	69	4	this	this	DET
easat-7093	69	5	perspective	perspective	NOUN
easat-7093	69	6	,	,	PUNCT
easat-7093	69	7	barth	barth	NOUN
easat-7093	69	8	,	,	PUNCT
easat-7093	69	9	et	et	PROPN
easat-7093	69	10	al	al	PROPN
easat-7093	69	11	.	.	PUNCT
easat-7093	70	1	[	[	X
easat-7093	70	2	39	39	NUM
easat-7093	70	3	]	]	PUNCT
easat-7093	70	4	and	and	CCONJ
easat-7093	70	5	yip	yip	PROPN
easat-7093	70	6	and	and	CCONJ
easat-7093	70	7	young	young	ADJ
easat-7093	70	8	[	[	X
easat-7093	70	9	40	40	NUM
easat-7093	70	10	]	]	PUNCT
easat-7093	70	11	emphasized	emphasize	VERB
easat-7093	70	12	that	that	SCONJ
easat-7093	70	13	financial	financial	ADJ
easat-7093	70	14	statement	statement	NOUN
easat-7093	70	15	comparability	comparability	NOUN
easat-7093	70	16	captures	capture	VERB
easat-7093	70	17	the	the	DET
easat-7093	70	18	degree	degree	NOUN
easat-7093	70	19	to	to	PART
easat-7093	70	20	which	which	PRON
easat-7093	70	21	firms	firm	NOUN
easat-7093	70	22	report	report	VERB
easat-7093	70	23	similar	similar	ADJ
easat-7093	70	24	accounting	accounting	NOUN
easat-7093	70	25	outcomes	outcome	NOUN
easat-7093	70	26	under	under	ADP
easat-7093	70	27	comparable	comparable	ADJ
easat-7093	70	28	economic	economic	ADJ
easat-7093	70	29	conditions	condition	NOUN
easat-7093	70	30	,	,	PUNCT
easat-7093	70	31	and	and	CCONJ
easat-7093	70	32	dissimilar	dissimilar	ADJ
easat-7093	70	33	outcomes	outcome	NOUN
easat-7093	70	34	when	when	SCONJ
easat-7093	70	35	facing	face	VERB
easat-7093	70	36	different	different	ADJ
easat-7093	70	37	circumstances	circumstance	NOUN
easat-7093	70	38	.	.	PUNCT
easat-7093	71	1	expanding	expand	VERB
easat-7093	71	2	upon	upon	SCONJ
easat-7093	71	3	this	this	DET
easat-7093	71	4	notion	notion	NOUN
easat-7093	71	5	,	,	PUNCT
easat-7093	71	6	francis	francis	PROPN
easat-7093	71	7	,	,	PUNCT
easat-7093	71	8	et	et	PROPN
easat-7093	71	9	al	al	PROPN
easat-7093	71	10	.	.	PUNCT
easat-7093	72	1	[	[	X
easat-7093	72	2	41	41	NUM
easat-7093	72	3	]	]	PUNCT
easat-7093	72	4	stressed	stress	VERB
easat-7093	72	5	that	that	SCONJ
easat-7093	72	6	comparability	comparability	NOUN
easat-7093	72	7	is	be	AUX
easat-7093	72	8	achieved	achieve	VERB
easat-7093	72	9	when	when	SCONJ
easat-7093	72	10	firms	firm	NOUN
easat-7093	72	11	applying	apply	VERB
easat-7093	72	12	accounting	accounting	NOUN
easat-7093	72	13	standards	standard	NOUN
easat-7093	72	14	consistently	consistently	ADV
easat-7093	72	15	produce	produce	VERB
easat-7093	72	16	similar	similar	ADJ
easat-7093	72	17	earnings	earning	NOUN
easat-7093	72	18	figures	figure	NOUN
easat-7093	72	19	under	under	ADP
easat-7093	72	20	similar	similar	ADJ
easat-7093	72	21	economic	economic	ADJ
easat-7093	72	22	scenarios	scenario	NOUN
easat-7093	72	23	,	,	PUNCT
easat-7093	72	24	thereby	thereby	ADV
easat-7093	72	25	enhancing	enhance	VERB
easat-7093	72	26	the	the	DET
easat-7093	72	27	interpretability	interpretability	NOUN
easat-7093	72	28	of	of	ADP
easat-7093	72	29	financial	financial	ADJ
easat-7093	72	30	information	information	NOUN
easat-7093	72	31	.	.	PUNCT
easat-7093	73	1	similarly	similarly	ADV
easat-7093	73	2	,	,	PUNCT
easat-7093	73	3	chen	chen	PROPN
easat-7093	74	1	[	[	X
easat-7093	74	2	42	42	NUM
easat-7093	74	3	]	]	PUNCT
easat-7093	74	4	defined	define	VERB
easat-7093	74	5	comparability	comparability	NOUN
easat-7093	74	6	as	as	ADP
easat-7093	74	7	the	the	DET
easat-7093	74	8	extent	extent	NOUN
easat-7093	74	9	to	to	PART
easat-7093	74	10	which	which	PRON
easat-7093	74	11	similar	similar	ADJ
easat-7093	74	12	economic	economic	ADJ
easat-7093	74	13	transactions	transaction	NOUN
easat-7093	74	14	are	be	AUX
easat-7093	74	15	accounted	account	VERB
easat-7093	74	16	for	for	ADP
easat-7093	74	17	in	in	ADP
easat-7093	74	18	a	a	DET
easat-7093	74	19	similar	similar	ADJ
easat-7093	74	20	fashion	fashion	NOUN
easat-7093	74	21	,	,	PUNCT
easat-7093	74	22	while	while	SCONJ
easat-7093	74	23	dissimilar	dissimilar	ADJ
easat-7093	74	24	transactions	transaction	NOUN
easat-7093	74	25	are	be	AUX
easat-7093	74	26	reflected	reflect	VERB
easat-7093	74	27	differently	differently	ADV
easat-7093	74	28	in	in	ADP
easat-7093	74	29	the	the	DET
easat-7093	74	30	financial	financial	ADJ
easat-7093	74	31	reports	report	NOUN
easat-7093	74	32	.	.	PUNCT
easat-7093	75	1	zhang	zhang	X
easat-7093	76	1	[	[	X
easat-7093	76	2	43	43	NUM
easat-7093	76	3	]	]	PUNCT
easat-7093	76	4	further	far	ADV
easat-7093	76	5	elaborated	elaborate	VERB
easat-7093	76	6	that	that	DET
easat-7093	76	7	comparability	comparability	NOUN
easat-7093	76	8	among	among	ADP
easat-7093	76	9	firms	firm	NOUN
easat-7093	76	10	operating	operate	VERB
easat-7093	76	11	within	within	ADP
easat-7093	76	12	the	the	DET
easat-7093	76	13	same	same	ADJ
easat-7093	76	14	industry	industry	NOUN
easat-7093	76	15	reflects	reflect	VERB
easat-7093	76	16	the	the	DET
easat-7093	76	17	homogeneity	homogeneity	NOUN
easat-7093	76	18	of	of	ADP
easat-7093	76	19	operating	operate	VERB
easat-7093	76	20	environments	environment	NOUN
easat-7093	76	21	and	and	CCONJ
easat-7093	76	22	financial	financial	ADJ
easat-7093	76	23	reporting	reporting	NOUN
easat-7093	76	24	behaviors	behavior	NOUN
easat-7093	76	25	,	,	PUNCT
easat-7093	76	26	which	which	PRON
easat-7093	76	27	in	in	ADP
easat-7093	76	28	turn	turn	NOUN
easat-7093	76	29	facilitates	facilitate	VERB
easat-7093	76	30	users	user	NOUN
easat-7093	76	31	’	’	PART
easat-7093	76	32	analysis	analysis	NOUN
easat-7093	76	33	by	by	ADP
easat-7093	76	34	lowering	lower	VERB
easat-7093	76	35	the	the	DET
easat-7093	76	36	cost	cost	NOUN
easat-7093	76	37	of	of	ADP
easat-7093	76	38	preparing	prepare	VERB
easat-7093	76	39	and	and	CCONJ
easat-7093	76	40	interpreting	interpret	VERB
easat-7093	76	41	financial	financial	ADJ
easat-7093	76	42	information	information	NOUN
easat-7093	76	43	.	.	PUNCT
easat-7093	77	1	alhadi	alhadi	NOUN
easat-7093	77	2	,	,	PUNCT
easat-7093	77	3	et	et	PROPN
easat-7093	77	4	al	al	PROPN
easat-7093	77	5	.	.	PUNCT
easat-7093	78	1	[	[	X
easat-7093	78	2	44	44	NUM
easat-7093	78	3	]	]	PUNCT
easat-7093	78	4	reinforced	reinforce	VERB
easat-7093	78	5	the	the	DET
easat-7093	78	6	significance	significance	NOUN
easat-7093	78	7	of	of	ADP
easat-7093	78	8	comparability	comparability	NOUN
easat-7093	78	9	by	by	ADP
easat-7093	78	10	identifying	identify	VERB
easat-7093	78	11	it	it	PRON
easat-7093	78	12	as	as	ADP
easat-7093	78	13	a	a	DET
easat-7093	78	14	critical	critical	ADJ
easat-7093	78	15	determinant	determinant	NOUN
easat-7093	78	16	of	of	ADP
easat-7093	78	17	financial	financial	ADJ
easat-7093	78	18	reporting	reporting	NOUN
easat-7093	78	19	quality	quality	NOUN
easat-7093	78	20	.	.	PUNCT
easat-7093	79	1	more	more	ADV
easat-7093	79	2	recently	recently	ADV
easat-7093	79	3	,	,	PUNCT
easat-7093	79	4	hong	hong	PROPN
easat-7093	79	5	,	,	PUNCT
easat-7093	79	6	et	et	PROPN
easat-7093	79	7	al	al	PROPN
easat-7093	79	8	.	.	PUNCT
easat-7093	80	1	[	[	X
easat-7093	80	2	45	45	NUM
easat-7093	80	3	]	]	PUNCT
easat-7093	80	4	described	describe	VERB
easat-7093	80	5	comparability	comparability	NOUN
easat-7093	80	6	as	as	ADP
easat-7093	80	7	a	a	DET
easat-7093	80	8	key	key	ADJ
easat-7093	80	9	reporting	reporting	NOUN
easat-7093	80	10	attribute	attribute	NOUN
easat-7093	80	11	that	that	PRON
easat-7093	80	12	enhances	enhance	VERB
easat-7093	80	13	users	user	NOUN
easat-7093	80	14	’	'	PUNCT
easat-7093	80	15	ability	ability	NOUN
easat-7093	80	16	to	to	PART
easat-7093	80	17	discern	discern	VERB
easat-7093	80	18	similarities	similarity	NOUN
easat-7093	80	19	and	and	CCONJ
easat-7093	80	20	differences	difference	NOUN
easat-7093	80	21	in	in	ADP
easat-7093	80	22	the	the	DET
easat-7093	80	23	economic	economic	ADJ
easat-7093	80	24	performance	performance	NOUN
easat-7093	80	25	of	of	ADP
easat-7093	80	26	peer	peer	NOUN
easat-7093	80	27	firms	firm	NOUN
easat-7093	80	28	,	,	PUNCT
easat-7093	80	29	thus	thus	ADV
easat-7093	80	30	improving	improve	VERB
easat-7093	80	31	decision	decision	NOUN
easat-7093	80	32	-	-	PUNCT
easat-7093	80	33	making	making	NOUN
easat-7093	80	34	.	.	PUNCT
easat-7093	81	1	a	a	DET
easat-7093	81	2	growing	grow	VERB
easat-7093	81	3	body	body	NOUN
easat-7093	81	4	of	of	ADP
easat-7093	81	5	empirical	empirical	ADJ
easat-7093	81	6	research	research	NOUN
easat-7093	81	7	underscores	underscore	VERB
easat-7093	81	8	the	the	DET
easat-7093	81	9	multifaceted	multifaceted	ADJ
easat-7093	81	10	benefits	benefit	NOUN
easat-7093	81	11	of	of	ADP
easat-7093	81	12	financial	financial	ADJ
easat-7093	81	13	statement	statement	NOUN
easat-7093	81	14	comparability	comparability	NOUN
easat-7093	81	15	across	across	ADP
easat-7093	81	16	various	various	ADJ
easat-7093	81	17	dimensions	dimension	NOUN
easat-7093	81	18	of	of	ADP
easat-7093	81	19	financial	financial	ADJ
easat-7093	81	20	decision	decision	NOUN
easat-7093	81	21	-	-	PUNCT
easat-7093	81	22	making	make	VERB
easat-7093	81	23	and	and	CCONJ
easat-7093	81	24	reporting	report	VERB
easat-7093	81	25	quality	quality	NOUN
easat-7093	81	26	.	.	PUNCT
easat-7093	82	1	de	de	PROPN
easat-7093	82	2	franco	franco	PROPN
easat-7093	82	3	,	,	PUNCT
easat-7093	82	4	et	et	PROPN
easat-7093	82	5	al	al	PROPN
easat-7093	82	6	.	.	PUNCT
easat-7093	83	1	[	[	X
easat-7093	83	2	38	38	NUM
easat-7093	83	3	]	]	PUNCT
easat-7093	83	4	demonstrated	demonstrate	VERB
easat-7093	83	5	that	that	SCONJ
easat-7093	83	6	comparability	comparability	NOUN
easat-7093	83	7	enhances	enhance	VERB
easat-7093	83	8	financial	financial	ADJ
easat-7093	83	9	analysts	analyst	NOUN
easat-7093	83	10	’	’	PART
easat-7093	83	11	forecasting	forecasting	NOUN
easat-7093	83	12	accuracy	accuracy	NOUN
easat-7093	83	13	by	by	ADP
easat-7093	83	14	lowering	lower	VERB
easat-7093	83	15	the	the	DET
easat-7093	83	16	cost	cost	NOUN
easat-7093	83	17	of	of	ADP
easat-7093	83	18	information	information	NOUN
easat-7093	83	19	acquisition	acquisition	NOUN
easat-7093	83	20	and	and	CCONJ
easat-7093	83	21	improving	improve	VERB
easat-7093	83	22	the	the	DET
easat-7093	83	23	overall	overall	ADJ
easat-7093	83	24	quality	quality	NOUN
easat-7093	83	25	of	of	ADP
easat-7093	83	26	accounting	accounting	NOUN
easat-7093	83	27	information	information	NOUN
easat-7093	83	28	.	.	PUNCT
easat-7093	84	1	in	in	ADP
easat-7093	84	2	the	the	DET
easat-7093	84	3	context	context	NOUN
easat-7093	84	4	of	of	ADP
easat-7093	84	5	credit	credit	NOUN
easat-7093	84	6	markets	market	NOUN
easat-7093	84	7	,	,	PUNCT
easat-7093	84	8	comparability	comparability	NOUN
easat-7093	84	9	has	have	AUX
easat-7093	84	10	been	be	AUX
easat-7093	84	11	shown	show	VERB
easat-7093	84	12	to	to	PART
easat-7093	84	13	reduce	reduce	VERB
easat-7093	84	14	uncertainty	uncertainty	NOUN
easat-7093	84	15	surrounding	surround	VERB
easat-7093	84	16	credit	credit	NOUN
easat-7093	84	17	risk	risk	NOUN
easat-7093	84	18	[	[	X
easat-7093	84	19	46	46	NUM
easat-7093	84	20	]	]	PUNCT
easat-7093	84	21	and	and	CCONJ
easat-7093	84	22	to	to	PART
easat-7093	84	23	mitigates	mitigate	VERB
easat-7093	84	24	information	information	NOUN
easat-7093	84	25	asymmetry	asymmetry	NOUN
easat-7093	84	26	in	in	ADP
easat-7093	84	27	debt	debt	NOUN
easat-7093	84	28	markets	market	NOUN
easat-7093	84	29	[	[	X
easat-7093	84	30	47	47	NUM
easat-7093	84	31	]	]	PUNCT
easat-7093	84	32	.	.	PUNCT
easat-7093	85	1	furthermore	furthermore	ADV
easat-7093	85	2	,	,	PUNCT
easat-7093	85	3	it	it	PRON
easat-7093	85	4	discourages	discourage	VERB
easat-7093	85	5	managerial	managerial	ADJ
easat-7093	85	6	opportunism	opportunism	NOUN
easat-7093	85	7	,	,	PUNCT
easat-7093	85	8	particularly	particularly	ADV
easat-7093	85	9	the	the	DET
easat-7093	85	10	concealment	concealment	NOUN
easat-7093	85	11	of	of	ADP
easat-7093	85	12	bad	bad	ADJ
easat-7093	85	13	news	news	NOUN
easat-7093	85	14	,	,	PUNCT
easat-7093	85	15	thereby	thereby	ADV
easat-7093	85	16	lowering	lower	VERB
easat-7093	85	17	the	the	DET
easat-7093	85	18	probability	probability	NOUN
easat-7093	85	19	of	of	ADP
easat-7093	85	20	stock	stock	NOUN
easat-7093	85	21	price	price	NOUN
easat-7093	85	22	crashes	crash	NOUN
easat-7093	85	23	[	[	X
easat-7093	85	24	48	48	NUM
easat-7093	85	25	,	,	PUNCT
easat-7093	85	26	49	49	NUM
easat-7093	85	27	]	]	PUNCT
easat-7093	85	28	.	.	PUNCT
easat-7093	86	1	in	in	ADP
easat-7093	86	2	a	a	DET
easat-7093	86	3	similar	similar	ADJ
easat-7093	86	4	vein	vein	NOUN
easat-7093	86	5	,	,	PUNCT
easat-7093	86	6	[	[	X
easat-7093	86	7	50	50	NUM
easat-7093	86	8	]	]	PUNCT
easat-7093	86	9	found	find	VERB
easat-7093	86	10	that	that	SCONJ
easat-7093	86	11	comparability	comparability	NOUN
easat-7093	86	12	reduces	reduce	VERB
easat-7093	86	13	the	the	DET
easat-7093	86	14	cost	cost	NOUN
easat-7093	86	15	of	of	ADP
easat-7093	86	16	interpreting	interpret	VERB
easat-7093	86	17	financial	financial	ADJ
easat-7093	86	18	data	datum	NOUN
easat-7093	86	19	and	and	CCONJ
easat-7093	86	20	narrows	narrow	VERB
easat-7093	86	21	the	the	DET
easat-7093	86	22	divergence	divergence	NOUN
easat-7093	86	23	in	in	ADP
easat-7093	86	24	investor	investor	NOUN
easat-7093	86	25	opinions	opinion	NOUN
easat-7093	86	26	,	,	PUNCT
easat-7093	86	27	while	while	SCONJ
easat-7093	86	28	stallings	stallings	PROPN
easat-7093	86	29	[	[	X
easat-7093	86	30	51	51	NUM
easat-7093	86	31	]	]	PUNCT
easat-7093	86	32	argued	argue	VERB
easat-7093	86	33	that	that	SCONJ
easat-7093	86	34	higher	high	ADJ
easat-7093	86	35	comparability	comparability	NOUN
easat-7093	86	36	enhances	enhance	VERB
easat-7093	86	37	the	the	DET
easat-7093	86	38	informativeness	informativeness	NOUN
easat-7093	86	39	of	of	ADP
easat-7093	86	40	earnings	earning	NOUN
easat-7093	86	41	,	,	PUNCT
easat-7093	86	42	which	which	PRON
easat-7093	86	43	supports	support	VERB
easat-7093	86	44	more	more	ADV
easat-7093	86	45	accurate	accurate	ADJ
easat-7093	86	46	stock	stock	NOUN
easat-7093	86	47	valuation	valuation	NOUN
easat-7093	86	48	.	.	PUNCT
easat-7093	87	1	choi	choi	NOUN
easat-7093	87	2	,	,	PUNCT
easat-7093	87	3	et	et	PROPN
easat-7093	87	4	al	al	PROPN
easat-7093	87	5	.	.	PUNCT
easat-7093	88	1	[	[	X
easat-7093	88	2	52	52	NUM
easat-7093	88	3	]	]	PUNCT
easat-7093	88	4	also	also	ADV
easat-7093	88	5	reported	report	VERB
easat-7093	88	6	that	that	SCONJ
easat-7093	88	7	greater	great	ADJ
easat-7093	88	8	comparability	comparability	NOUN
easat-7093	88	9	increases	increase	VERB
easat-7093	88	10	the	the	DET
easat-7093	88	11	informativeness	informativeness	NOUN
easat-7093	88	12	of	of	ADP
easat-7093	88	13	stock	stock	NOUN
easat-7093	88	14	prices	price	NOUN
easat-7093	88	15	,	,	PUNCT
easat-7093	88	16	facilitating	facilitate	VERB
easat-7093	88	17	investors	investor	NOUN
easat-7093	88	18	’	’	PART
easat-7093	88	19	predictions	prediction	NOUN
easat-7093	88	20	of	of	ADP
easat-7093	88	21	future	future	ADJ
easat-7093	88	22	firm	firm	ADJ
easat-7093	88	23	performance	performance	NOUN
easat-7093	88	24	.	.	PUNCT
easat-7093	89	1	from	from	ADP
easat-7093	89	2	a	a	DET
easat-7093	89	3	corporate	corporate	ADJ
easat-7093	89	4	strategy	strategy	NOUN
easat-7093	89	5	perspective	perspective	NOUN
easat-7093	89	6	,	,	PUNCT
easat-7093	89	7	chen	chen	PROPN
easat-7093	89	8	,	,	PUNCT
easat-7093	89	9	et	et	PROPN
easat-7093	89	10	al	al	PROPN
easat-7093	89	11	.	.	PUNCT
easat-7093	90	1	[	[	X
easat-7093	90	2	53	53	NUM
easat-7093	90	3	]	]	PUNCT
easat-7093	90	4	showed	show	VERB
easat-7093	90	5	that	that	SCONJ
easat-7093	90	6	acquiring	acquire	VERB
easat-7093	90	7	firms	firm	NOUN
easat-7093	90	8	make	make	VERB
easat-7093	90	9	more	more	ADV
easat-7093	90	10	effective	effective	ADJ
easat-7093	90	11	m&a	m&a	NOUN
easat-7093	90	12	decisions	decision	NOUN
easat-7093	90	13	when	when	SCONJ
easat-7093	90	14	target	target	VERB
easat-7093	90	15	companies	company	NOUN
easat-7093	90	16	'	'	PART
easat-7093	90	17	financial	financial	ADJ
easat-7093	90	18	statements	statement	NOUN
easat-7093	90	19	are	be	AUX
easat-7093	90	20	more	more	ADV
easat-7093	90	21	comparable	comparable	ADJ
easat-7093	90	22	to	to	ADP
easat-7093	90	23	those	those	PRON
easat-7093	90	24	of	of	ADP
easat-7093	90	25	their	their	PRON
easat-7093	90	26	industry	industry	NOUN
easat-7093	90	27	peers	peer	NOUN
easat-7093	90	28	.	.	PUNCT
easat-7093	91	1	1146	1146	NUM
easat-7093	91	2	edelweiss	edelweiss	PROPN
easat-7093	91	3	applied	apply	VERB
easat-7093	91	4	science	science	NOUN
easat-7093	91	5	and	and	CCONJ
easat-7093	91	6	technology	technology	NOUN
easat-7093	91	7	issn	issn	PROPN
easat-7093	91	8	:	:	PUNCT
easat-7093	91	9	2576	2576	NUM
easat-7093	91	10	-	-	SYM
easat-7093	91	11	8484	8484	NUM
easat-7093	91	12	vol	vol	NOUN
easat-7093	91	13	.	.	PROPN
easat-7093	92	1	9	9	NUM
easat-7093	92	2	,	,	PUNCT
easat-7093	92	3	no	no	INTJ
easat-7093	92	4	.	.	NOUN
easat-7093	92	5	5	5	NUM
easat-7093	92	6	:	:	PUNCT
easat-7093	92	7	1143	1143	NUM
easat-7093	92	8	-	-	SYM
easat-7093	92	9	1156	1156	NUM
easat-7093	92	10	,	,	PUNCT
easat-7093	92	11	2025	2025	NUM
easat-7093	92	12	doi	doi	NOUN
easat-7093	92	13	:	:	PUNCT
easat-7093	92	14	10.55214/25768484.v9i5.7093	10.55214/25768484.v9i5.7093	PROPN
easat-7093	92	15	©	©	PROPN
easat-7093	92	16	2025	2025	NUM
easat-7093	92	17	by	by	ADP
easat-7093	92	18	the	the	DET
easat-7093	92	19	authors	author	NOUN
easat-7093	92	20	;	;	PUNCT
easat-7093	92	21	licensee	licensee	PROPN
easat-7093	92	22	learning	learning	NOUN
easat-7093	92	23	gate	gate	NOUN
easat-7093	92	24	beyond	beyond	ADP
easat-7093	92	25	decision	decision	NOUN
easat-7093	92	26	usefulness	usefulness	NOUN
easat-7093	92	27	,	,	PUNCT
easat-7093	92	28	comparability	comparability	NOUN
easat-7093	92	29	contributes	contribute	VERB
easat-7093	92	30	to	to	ADP
easat-7093	92	31	enhancing	enhance	VERB
easat-7093	92	32	transparency	transparency	NOUN
easat-7093	92	33	by	by	ADP
easat-7093	92	34	reducing	reduce	VERB
easat-7093	92	35	information	information	NOUN
easat-7093	92	36	asymmetry	asymmetry	NOUN
easat-7093	92	37	[	[	X
easat-7093	92	38	3	3	NUM
easat-7093	92	39	]	]	PUNCT
easat-7093	92	40	and	and	CCONJ
easat-7093	92	41	by	by	ADP
easat-7093	92	42	improving	improve	VERB
easat-7093	92	43	the	the	DET
easat-7093	92	44	quality	quality	NOUN
easat-7093	92	45	of	of	ADP
easat-7093	92	46	financial	financial	ADJ
easat-7093	92	47	reporting	reporting	NOUN
easat-7093	92	48	shayesteh	shayesteh	NOUN
easat-7093	92	49	,	,	PUNCT
easat-7093	92	50	et	et	PROPN
easat-7093	92	51	al	al	PROPN
easat-7093	92	52	.	.	PUNCT
easat-7093	93	1	[	[	X
easat-7093	93	2	4	4	NUM
easat-7093	93	3	]	]	PUNCT
easat-7093	93	4	.	.	PUNCT
easat-7093	94	1	ning	ning	PROPN
easat-7093	94	2	,	,	PUNCT
easat-7093	94	3	et	et	PROPN
easat-7093	94	4	al	al	PROPN
easat-7093	94	5	.	.	PUNCT
easat-7093	95	1	[	[	X
easat-7093	95	2	7	7	X
easat-7093	95	3	]	]	PUNCT
easat-7093	95	4	similarly	similarly	ADV
easat-7093	95	5	confirmed	confirm	VERB
easat-7093	95	6	that	that	SCONJ
easat-7093	95	7	enhanced	enhanced	ADJ
easat-7093	95	8	comparability	comparability	NOUN
easat-7093	95	9	elevates	elevate	VERB
easat-7093	95	10	the	the	DET
easat-7093	95	11	quality	quality	NOUN
easat-7093	95	12	of	of	ADP
easat-7093	95	13	information	information	NOUN
easat-7093	95	14	disclosed	disclose	VERB
easat-7093	95	15	,	,	PUNCT
easat-7093	95	16	fostering	foster	VERB
easat-7093	95	17	more	more	ADV
easat-7093	95	18	informed	informed	ADJ
easat-7093	95	19	decision	decision	NOUN
easat-7093	95	20	-	-	PUNCT
easat-7093	95	21	making	make	VERB
easat-7093	95	22	and	and	CCONJ
easat-7093	95	23	reducing	reduce	VERB
easat-7093	95	24	asymmetry	asymmetry	NOUN
easat-7093	95	25	.	.	PUNCT
easat-7093	96	1	in	in	ADP
easat-7093	96	2	addition	addition	NOUN
easat-7093	96	3	,	,	PUNCT
easat-7093	96	4	comparability	comparability	NOUN
easat-7093	96	5	supports	support	VERB
easat-7093	96	6	the	the	DET
easat-7093	96	7	efficient	efficient	ADJ
easat-7093	96	8	allocation	allocation	NOUN
easat-7093	96	9	of	of	ADP
easat-7093	96	10	economic	economic	ADJ
easat-7093	96	11	resources	resource	NOUN
easat-7093	96	12	[	[	X
easat-7093	96	13	5	5	NUM
easat-7093	96	14	]	]	PUNCT
easat-7093	96	15	and	and	CCONJ
easat-7093	96	16	improves	improve	VERB
easat-7093	96	17	investment	investment	NOUN
easat-7093	96	18	efficiency	efficiency	NOUN
easat-7093	96	19	by	by	ADP
easat-7093	96	20	mitigating	mitigate	VERB
easat-7093	96	21	both	both	DET
easat-7093	96	22	overand	overand	VERB
easat-7093	96	23	under	under	NOUN
easat-7093	96	24	-	-	PUNCT
easat-7093	96	25	investment	investment	NOUN
easat-7093	96	26	,	,	PUNCT
easat-7093	96	27	as	as	ADV
easat-7093	96	28	well	well	ADV
easat-7093	96	29	as	as	ADP
easat-7093	96	30	strengthening	strengthen	VERB
easat-7093	96	31	the	the	DET
easat-7093	96	32	monitoring	monitoring	NOUN
easat-7093	96	33	of	of	ADP
easat-7093	96	34	managerial	managerial	ADJ
easat-7093	96	35	actions	action	NOUN
easat-7093	96	36	[	[	X
easat-7093	96	37	44	44	NUM
easat-7093	96	38	]	]	PUNCT
easat-7093	96	39	.	.	PUNCT
easat-7093	97	1	finally	finally	ADV
easat-7093	97	2	,	,	PUNCT
easat-7093	97	3	comparability	comparability	NOUN
easat-7093	97	4	has	have	AUX
easat-7093	97	5	been	be	AUX
easat-7093	97	6	found	find	VERB
easat-7093	97	7	to	to	PART
easat-7093	97	8	constrain	constrain	VERB
easat-7093	97	9	earnings	earning	NOUN
easat-7093	97	10	management	management	NOUN
easat-7093	97	11	through	through	ADP
easat-7093	97	12	accrual	accrual	ADJ
easat-7093	97	13	manipulation	manipulation	NOUN
easat-7093	97	14	,	,	PUNCT
easat-7093	97	15	as	as	SCONJ
easat-7093	97	16	documented	document	VERB
easat-7093	97	17	by	by	ADP
easat-7093	97	18	martens	marten	NOUN
easat-7093	97	19	,	,	PUNCT
easat-7093	97	20	et	et	PROPN
easat-7093	97	21	al	al	PROPN
easat-7093	97	22	.	.	PUNCT
easat-7093	98	1	[	[	X
easat-7093	98	2	54	54	NUM
easat-7093	98	3	]	]	PUNCT
easat-7093	98	4	and	and	CCONJ
easat-7093	98	5	liem	liem	PROPN
easat-7093	99	1	[	[	X
easat-7093	99	2	55	55	NUM
easat-7093	99	3	]	]	PUNCT
easat-7093	99	4	.	.	PUNCT
easat-7093	100	1	2.2	2.2	NUM
easat-7093	100	2	.	.	PUNCT
easat-7093	101	1	industry	industry	NOUN
easat-7093	101	2	concentration	concentration	NOUN
easat-7093	101	3	and	and	CCONJ
easat-7093	101	4	financial	financial	ADJ
easat-7093	101	5	statement	statement	NOUN
easat-7093	101	6	comparability	comparability	NOUN
easat-7093	101	7	industry	industry	NOUN
easat-7093	101	8	concentration	concentration	NOUN
easat-7093	101	9	refers	refer	VERB
easat-7093	101	10	to	to	ADP
easat-7093	101	11	the	the	DET
easat-7093	101	12	degree	degree	NOUN
easat-7093	101	13	to	to	PART
easat-7093	101	14	which	which	PRON
easat-7093	101	15	a	a	DET
easat-7093	101	16	small	small	ADJ
easat-7093	101	17	number	number	NOUN
easat-7093	101	18	of	of	ADP
easat-7093	101	19	firms	firm	NOUN
easat-7093	101	20	dominate	dominate	VERB
easat-7093	101	21	total	total	ADJ
easat-7093	101	22	sales	sale	NOUN
easat-7093	101	23	within	within	ADP
easat-7093	101	24	a	a	DET
easat-7093	101	25	given	give	VERB
easat-7093	101	26	industry	industry	NOUN
easat-7093	101	27	,	,	PUNCT
easat-7093	101	28	implying	imply	VERB
easat-7093	101	29	a	a	DET
easat-7093	101	30	lower	low	ADJ
easat-7093	101	31	level	level	NOUN
easat-7093	101	32	of	of	ADP
easat-7093	101	33	competition	competition	NOUN
easat-7093	101	34	in	in	ADP
easat-7093	101	35	more	more	ADV
easat-7093	101	36	concentrated	concentrated	ADJ
easat-7093	101	37	markets	market	NOUN
easat-7093	101	38	[	[	X
easat-7093	101	39	9	9	NUM
easat-7093	101	40	]	]	PUNCT
easat-7093	101	41	.	.	PUNCT
easat-7093	102	1	in	in	ADP
easat-7093	102	2	such	such	ADJ
easat-7093	102	3	industries	industry	NOUN
easat-7093	102	4	,	,	PUNCT
easat-7093	102	5	a	a	DET
easat-7093	102	6	limited	limited	ADJ
easat-7093	102	7	number	number	NOUN
easat-7093	102	8	of	of	ADP
easat-7093	102	9	firms	firm	NOUN
easat-7093	102	10	account	account	VERB
easat-7093	102	11	for	for	ADP
easat-7093	102	12	the	the	DET
easat-7093	102	13	majority	majority	NOUN
easat-7093	102	14	of	of	ADP
easat-7093	102	15	market	market	NOUN
easat-7093	102	16	share	share	NOUN
easat-7093	102	17	and	and	CCONJ
easat-7093	102	18	revenue	revenue	NOUN
easat-7093	102	19	[	[	X
easat-7093	102	20	56	56	NUM
easat-7093	102	21	]	]	PUNCT
easat-7093	102	22	.	.	PUNCT
easat-7093	103	1	the	the	DET
easat-7093	103	2	level	level	NOUN
easat-7093	103	3	of	of	ADP
easat-7093	103	4	competition	competition	NOUN
easat-7093	103	5	within	within	ADP
easat-7093	103	6	an	an	DET
easat-7093	103	7	industry	industry	NOUN
easat-7093	103	8	—	—	PUNCT
easat-7093	103	9	whether	whether	SCONJ
easat-7093	103	10	high	high	ADJ
easat-7093	103	11	or	or	CCONJ
easat-7093	103	12	low	low	ADJ
easat-7093	103	13	—	—	PUNCT
easat-7093	103	14	has	have	AUX
easat-7093	103	15	been	be	AUX
easat-7093	103	16	widely	widely	ADV
easat-7093	103	17	recognized	recognize	VERB
easat-7093	103	18	as	as	ADP
easat-7093	103	19	a	a	DET
easat-7093	103	20	critical	critical	ADJ
easat-7093	103	21	determinant	determinant	NOUN
easat-7093	103	22	of	of	ADP
easat-7093	103	23	firms	firm	NOUN
easat-7093	103	24	’	'	PUNCT
easat-7093	103	25	financial	financial	ADJ
easat-7093	103	26	reporting	reporting	NOUN
easat-7093	103	27	behaviors	behavior	NOUN
easat-7093	103	28	,	,	PUNCT
easat-7093	103	29	including	include	VERB
easat-7093	103	30	the	the	DET
easat-7093	103	31	comparability	comparability	NOUN
easat-7093	103	32	of	of	ADP
easat-7093	103	33	financial	financial	ADJ
easat-7093	103	34	statements	statement	NOUN
easat-7093	103	35	.	.	PUNCT
easat-7093	104	1	two	two	NUM
easat-7093	104	2	primary	primary	ADJ
easat-7093	104	3	theoretical	theoretical	ADJ
easat-7093	104	4	perspectives	perspective	NOUN
easat-7093	104	5	address	address	VERB
easat-7093	104	6	the	the	DET
easat-7093	104	7	relationship	relationship	NOUN
easat-7093	104	8	between	between	ADP
easat-7093	104	9	competition	competition	NOUN
easat-7093	104	10	and	and	CCONJ
easat-7093	104	11	financial	financial	ADJ
easat-7093	104	12	reporting	reporting	NOUN
easat-7093	104	13	.	.	PUNCT
easat-7093	105	1	the	the	DET
easat-7093	105	2	first	first	ADJ
easat-7093	105	3	perspective	perspective	NOUN
easat-7093	105	4	posits	posit	NOUN
easat-7093	105	5	that	that	SCONJ
easat-7093	105	6	competition	competition	NOUN
easat-7093	105	7	enhances	enhance	VERB
easat-7093	105	8	the	the	DET
easat-7093	105	9	information	information	NOUN
easat-7093	105	10	environment	environment	NOUN
easat-7093	105	11	by	by	ADP
easat-7093	105	12	promoting	promote	VERB
easat-7093	105	13	greater	great	ADJ
easat-7093	105	14	transparency	transparency	NOUN
easat-7093	105	15	and	and	CCONJ
easat-7093	105	16	higher	high	ADJ
easat-7093	105	17	disclosure	disclosure	NOUN
easat-7093	105	18	quality	quality	NOUN
easat-7093	105	19	.	.	PUNCT
easat-7093	106	1	for	for	ADP
easat-7093	106	2	example	example	NOUN
easat-7093	106	3	,	,	PUNCT
easat-7093	106	4	kontesa	kontesa	PROPN
easat-7093	106	5	,	,	PUNCT
easat-7093	106	6	et	et	PROPN
easat-7093	106	7	al	al	PROPN
easat-7093	106	8	.	.	PUNCT
easat-7093	107	1	[	[	X
easat-7093	107	2	24	24	NUM
easat-7093	107	3	]	]	PUNCT
easat-7093	107	4	found	find	VERB
easat-7093	107	5	a	a	DET
easat-7093	107	6	positive	positive	ADJ
easat-7093	107	7	association	association	NOUN
easat-7093	107	8	between	between	ADP
easat-7093	107	9	market	market	NOUN
easat-7093	107	10	competition	competition	NOUN
easat-7093	107	11	and	and	CCONJ
easat-7093	107	12	voluntary	voluntary	ADJ
easat-7093	107	13	disclosure	disclosure	NOUN
easat-7093	107	14	of	of	ADP
easat-7093	107	15	corporate	corporate	ADJ
easat-7093	107	16	social	social	ADJ
easat-7093	107	17	responsibility	responsibility	NOUN
easat-7093	107	18	.	.	PUNCT
easat-7093	108	1	chu	chu	PROPN
easat-7093	108	2	,	,	PUNCT
easat-7093	108	3	et	et	PROPN
easat-7093	108	4	al	al	PROPN
easat-7093	108	5	.	.	PUNCT
easat-7093	109	1	[	[	X
easat-7093	109	2	25	25	NUM
easat-7093	109	3	]	]	PUNCT
easat-7093	109	4	observed	observe	VERB
easat-7093	109	5	that	that	SCONJ
easat-7093	109	6	firms	firm	NOUN
easat-7093	109	7	increase	increase	VERB
easat-7093	109	8	their	their	PRON
easat-7093	109	9	voluntary	voluntary	ADJ
easat-7093	109	10	disclosures	disclosure	NOUN
easat-7093	109	11	under	under	ADP
easat-7093	109	12	heightened	heightened	ADJ
easat-7093	109	13	competitive	competitive	ADJ
easat-7093	109	14	pressure	pressure	NOUN
easat-7093	109	15	to	to	PART
easat-7093	109	16	maintain	maintain	VERB
easat-7093	109	17	or	or	CCONJ
easat-7093	109	18	defend	defend	VERB
easat-7093	109	19	market	market	NOUN
easat-7093	109	20	position	position	NOUN
easat-7093	109	21	.	.	PUNCT
easat-7093	110	1	laksmana	laksmana	PROPN
easat-7093	110	2	and	and	CCONJ
easat-7093	110	3	yang	yang	PROPN
easat-7093	111	1	[	[	X
easat-7093	111	2	27	27	NUM
easat-7093	111	3	]	]	PUNCT
easat-7093	111	4	provided	provide	VERB
easat-7093	111	5	evidence	evidence	NOUN
easat-7093	111	6	that	that	SCONJ
easat-7093	111	7	earnings	earning	NOUN
easat-7093	111	8	management	management	NOUN
easat-7093	111	9	—	—	PUNCT
easat-7093	111	10	both	both	CCONJ
easat-7093	111	11	accrual	accrual	ADJ
easat-7093	111	12	-	-	PUNCT
easat-7093	111	13	based	base	VERB
easat-7093	111	14	and	and	CCONJ
easat-7093	111	15	real	real	ADJ
easat-7093	111	16	activity	activity	NOUN
easat-7093	111	17	manipulation	manipulation	NOUN
easat-7093	111	18	—	—	PUNCT
easat-7093	111	19	is	be	AUX
easat-7093	111	20	more	more	ADV
easat-7093	111	21	prevalent	prevalent	ADJ
easat-7093	111	22	in	in	ADP
easat-7093	111	23	industries	industry	NOUN
easat-7093	111	24	with	with	ADP
easat-7093	111	25	lower	low	ADJ
easat-7093	111	26	competition	competition	NOUN
easat-7093	111	27	.	.	PUNCT
easat-7093	112	1	similarly	similarly	ADV
easat-7093	112	2	,	,	PUNCT
easat-7093	112	3	alshehabi	alshehabi	NOUN
easat-7093	112	4	,	,	PUNCT
easat-7093	112	5	et	et	PROPN
easat-7093	112	6	al	al	PROPN
easat-7093	112	7	.	.	PUNCT
easat-7093	113	1	[	[	X
easat-7093	113	2	28	28	NUM
easat-7093	113	3	]	]	PUNCT
easat-7093	113	4	showed	show	VERB
easat-7093	113	5	that	that	SCONJ
easat-7093	113	6	firms	firm	NOUN
easat-7093	113	7	in	in	ADP
easat-7093	113	8	more	more	ADV
easat-7093	113	9	competitive	competitive	ADJ
easat-7093	113	10	markets	market	NOUN
easat-7093	113	11	are	be	AUX
easat-7093	113	12	more	more	ADV
easat-7093	113	13	likely	likely	ADJ
easat-7093	113	14	to	to	PART
easat-7093	113	15	report	report	VERB
easat-7093	113	16	impairment	impairment	ADJ
easat-7093	113	17	losses	loss	NOUN
easat-7093	113	18	that	that	PRON
easat-7093	113	19	are	be	AUX
easat-7093	113	20	relevant	relevant	ADJ
easat-7093	113	21	to	to	ADP
easat-7093	113	22	equity	equity	NOUN
easat-7093	113	23	valuation	valuation	NOUN
easat-7093	113	24	.	.	PUNCT
easat-7093	114	1	conversely	conversely	ADV
easat-7093	114	2	,	,	PUNCT
easat-7093	114	3	the	the	DET
easat-7093	114	4	second	second	ADJ
easat-7093	114	5	perspective	perspective	NOUN
easat-7093	114	6	,	,	PUNCT
easat-7093	114	7	grounded	ground	VERB
easat-7093	114	8	in	in	ADP
easat-7093	114	9	proprietary	proprietary	ADJ
easat-7093	114	10	cost	cost	NOUN
easat-7093	114	11	theory	theory	NOUN
easat-7093	114	12	[	[	X
easat-7093	114	13	29	29	NUM
easat-7093	114	14	,	,	PUNCT
easat-7093	114	15	30	30	NUM
easat-7093	114	16	]	]	PUNCT
easat-7093	114	17	argues	argue	VERB
easat-7093	114	18	that	that	SCONJ
easat-7093	114	19	competition	competition	NOUN
easat-7093	114	20	may	may	AUX
easat-7093	114	21	suppress	suppress	VERB
easat-7093	114	22	financial	financial	ADJ
easat-7093	114	23	disclosure	disclosure	NOUN
easat-7093	114	24	,	,	PUNCT
easat-7093	114	25	as	as	SCONJ
easat-7093	114	26	firms	firm	NOUN
easat-7093	114	27	may	may	AUX
easat-7093	114	28	withhold	withhold	VERB
easat-7093	114	29	sensitive	sensitive	ADJ
easat-7093	114	30	information	information	NOUN
easat-7093	114	31	to	to	PART
easat-7093	114	32	avoid	avoid	VERB
easat-7093	114	33	eroding	erode	VERB
easat-7093	114	34	competitive	competitive	ADJ
easat-7093	114	35	advantage	advantage	NOUN
easat-7093	114	36	.	.	PUNCT
easat-7093	115	1	empirical	empirical	ADJ
easat-7093	115	2	evidence	evidence	NOUN
easat-7093	115	3	supports	support	VERB
easat-7093	115	4	this	this	DET
easat-7093	115	5	view	view	NOUN
easat-7093	115	6	across	across	ADP
easat-7093	115	7	several	several	ADJ
easat-7093	115	8	domains	domain	NOUN
easat-7093	115	9	:	:	PUNCT
easat-7093	115	10	al	al	PROPN
easat-7093	115	11	-	-	PUNCT
easat-7093	115	12	najjar	najjar	PROPN
easat-7093	115	13	and	and	CCONJ
easat-7093	115	14	ding	de	VERB
easat-7093	115	15	[	[	X
easat-7093	115	16	31	31	NUM
easat-7093	115	17	]	]	PUNCT
easat-7093	115	18	found	find	VERB
easat-7093	115	19	that	that	SCONJ
easat-7093	115	20	higher	high	ADJ
easat-7093	115	21	competition	competition	NOUN
easat-7093	115	22	is	be	AUX
easat-7093	115	23	associated	associate	VERB
easat-7093	115	24	with	with	ADP
easat-7093	115	25	lower	low	ADJ
easat-7093	115	26	levels	level	NOUN
easat-7093	115	27	of	of	ADP
easat-7093	115	28	corporate	corporate	ADJ
easat-7093	115	29	governance	governance	NOUN
easat-7093	115	30	disclosure	disclosure	NOUN
easat-7093	115	31	;	;	PUNCT
easat-7093	115	32	chen	chen	PROPN
easat-7093	115	33	,	,	PUNCT
easat-7093	115	34	et	et	PROPN
easat-7093	115	35	al	al	PROPN
easat-7093	115	36	.	.	PUNCT
easat-7093	116	1	[	[	X
easat-7093	116	2	32	32	NUM
easat-7093	116	3	]	]	PUNCT
easat-7093	116	4	observed	observe	VERB
easat-7093	116	5	reduced	reduce	VERB
easat-7093	116	6	supply	supply	NOUN
easat-7093	116	7	chain	chain	NOUN
easat-7093	116	8	transparency	transparency	NOUN
easat-7093	116	9	;	;	PUNCT
easat-7093	116	10	luo	luo	PROPN
easat-7093	116	11	,	,	PUNCT
easat-7093	116	12	et	et	PROPN
easat-7093	116	13	al	al	PROPN
easat-7093	116	14	.	.	PUNCT
easat-7093	117	1	[	[	X
easat-7093	117	2	33	33	NUM
easat-7093	117	3	]	]	PUNCT
easat-7093	117	4	and	and	CCONJ
easat-7093	117	5	lee	lee	PROPN
easat-7093	117	6	and	and	CCONJ
easat-7093	117	7	lee	lee	PROPN
easat-7093	118	1	[	[	X
easat-7093	118	2	34	34	NUM
easat-7093	118	3	]	]	PUNCT
easat-7093	118	4	noted	note	VERB
easat-7093	118	5	declines	decline	NOUN
easat-7093	118	6	in	in	ADP
easat-7093	118	7	environmental	environmental	ADJ
easat-7093	118	8	disclosures	disclosure	NOUN
easat-7093	118	9	;	;	PUNCT
easat-7093	118	10	and	and	CCONJ
easat-7093	118	11	ryou	ryou	NOUN
easat-7093	118	12	,	,	PUNCT
easat-7093	118	13	et	et	PROPN
easat-7093	118	14	al	al	PROPN
easat-7093	118	15	.	.	PUNCT
easat-7093	119	1	[	[	X
easat-7093	119	2	35	35	NUM
easat-7093	119	3	]	]	PUNCT
easat-7093	119	4	documented	document	VERB
easat-7093	119	5	a	a	DET
easat-7093	119	6	negative	negative	ADJ
easat-7093	119	7	relationship	relationship	NOUN
easat-7093	119	8	between	between	ADP
easat-7093	119	9	competition	competition	NOUN
easat-7093	119	10	and	and	CCONJ
easat-7093	119	11	csr	csr	NOUN
easat-7093	119	12	disclosures	disclosure	NOUN
easat-7093	119	13	.	.	PUNCT
easat-7093	120	1	a	a	DET
easat-7093	120	2	growing	grow	VERB
easat-7093	120	3	number	number	NOUN
easat-7093	120	4	of	of	ADP
easat-7093	120	5	studies	study	NOUN
easat-7093	120	6	have	have	AUX
easat-7093	120	7	investigated	investigate	VERB
easat-7093	120	8	the	the	DET
easat-7093	120	9	specific	specific	ADJ
easat-7093	120	10	impact	impact	NOUN
easat-7093	120	11	of	of	ADP
easat-7093	120	12	market	market	NOUN
easat-7093	120	13	structure	structure	NOUN
easat-7093	120	14	—	—	PUNCT
easat-7093	120	15	including	include	VERB
easat-7093	120	16	industry	industry	NOUN
easat-7093	120	17	concentration	concentration	NOUN
easat-7093	120	18	—	—	PUNCT
easat-7093	120	19	on	on	ADP
easat-7093	120	20	the	the	DET
easat-7093	120	21	comparability	comparability	NOUN
easat-7093	120	22	of	of	ADP
easat-7093	120	23	financial	financial	ADJ
easat-7093	120	24	statements	statement	NOUN
easat-7093	120	25	.	.	PUNCT
easat-7093	121	1	chircop	chircop	PROPN
easat-7093	121	2	,	,	PUNCT
easat-7093	121	3	et	et	PROPN
easat-7093	121	4	al	al	PROPN
easat-7093	121	5	.	.	PUNCT
easat-7093	122	1	[	[	X
easat-7093	122	2	57	57	NUM
easat-7093	122	3	]	]	PUNCT
easat-7093	122	4	found	find	VERB
easat-7093	122	5	that	that	SCONJ
easat-7093	122	6	firms	firm	NOUN
easat-7093	122	7	with	with	ADP
easat-7093	122	8	higher	high	ADJ
easat-7093	122	9	accounting	accounting	NOUN
easat-7093	122	10	comparability	comparability	NOUN
easat-7093	122	11	tend	tend	VERB
easat-7093	122	12	to	to	PART
easat-7093	122	13	have	have	VERB
easat-7093	122	14	less	less	ADJ
easat-7093	122	15	customer	customer	NOUN
easat-7093	122	16	concentration	concentration	NOUN
easat-7093	122	17	,	,	PUNCT
easat-7093	122	18	particularly	particularly	ADV
easat-7093	122	19	in	in	ADP
easat-7093	122	20	firms	firm	NOUN
easat-7093	122	21	with	with	ADP
easat-7093	122	22	greater	great	ADJ
easat-7093	122	23	profitability	profitability	NOUN
easat-7093	122	24	and	and	CCONJ
easat-7093	122	25	innovation	innovation	NOUN
easat-7093	122	26	,	,	PUNCT
easat-7093	122	27	suggesting	suggest	VERB
easat-7093	122	28	that	that	SCONJ
easat-7093	122	29	comparability	comparability	NOUN
easat-7093	122	30	facilitates	facilitate	VERB
easat-7093	122	31	performance	performance	NOUN
easat-7093	122	32	benchmarking	benchmarking	NOUN
easat-7093	122	33	and	and	CCONJ
easat-7093	122	34	diversification	diversification	NOUN
easat-7093	122	35	.	.	PUNCT
easat-7093	123	1	thu	thu	PROPN
easat-7093	123	2	and	and	CCONJ
easat-7093	123	3	huy	huy	PROPN
easat-7093	124	1	[	[	X
easat-7093	124	2	12	12	NUM
easat-7093	124	3	]	]	PUNCT
easat-7093	124	4	examining	examine	VERB
easat-7093	124	5	the	the	DET
easat-7093	124	6	vietnamese	vietnamese	ADJ
easat-7093	124	7	market	market	NOUN
easat-7093	124	8	,	,	PUNCT
easat-7093	124	9	reported	report	VERB
easat-7093	124	10	a	a	DET
easat-7093	124	11	positive	positive	ADJ
easat-7093	124	12	relationship	relationship	NOUN
easat-7093	124	13	between	between	ADP
easat-7093	124	14	market	market	NOUN
easat-7093	124	15	concentration	concentration	NOUN
easat-7093	124	16	and	and	CCONJ
easat-7093	124	17	comparability	comparability	NOUN
easat-7093	124	18	,	,	PUNCT
easat-7093	124	19	particularly	particularly	ADV
easat-7093	124	20	where	where	SCONJ
easat-7093	124	21	state	state	NOUN
easat-7093	124	22	ownership	ownership	NOUN
easat-7093	124	23	was	be	AUX
easat-7093	124	24	high	high	ADJ
easat-7093	124	25	—	—	PUNCT
easat-7093	124	26	highlighting	highlight	VERB
easat-7093	124	27	the	the	DET
easat-7093	124	28	role	role	NOUN
easat-7093	124	29	of	of	ADP
easat-7093	124	30	regulatory	regulatory	ADJ
easat-7093	124	31	and	and	CCONJ
easat-7093	124	32	institutional	institutional	ADJ
easat-7093	124	33	factors	factor	NOUN
easat-7093	124	34	in	in	ADP
easat-7093	124	35	emerging	emerge	VERB
easat-7093	124	36	markets	market	NOUN
easat-7093	124	37	.	.	PUNCT
easat-7093	125	1	cheng	cheng	PROPN
easat-7093	126	1	[	[	X
easat-7093	126	2	11	11	NUM
easat-7093	126	3	]	]	PUNCT
easat-7093	126	4	revealed	reveal	VERB
easat-7093	126	5	that	that	SCONJ
easat-7093	126	6	product	product	NOUN
easat-7093	126	7	differentiation	differentiation	NOUN
easat-7093	126	8	reduces	reduce	VERB
easat-7093	126	9	comparability	comparability	NOUN
easat-7093	126	10	due	due	ADP
easat-7093	126	11	to	to	ADP
easat-7093	126	12	operational	operational	ADJ
easat-7093	126	13	and	and	CCONJ
easat-7093	126	14	financial	financial	ADJ
easat-7093	126	15	reporting	reporting	NOUN
easat-7093	126	16	differences	difference	NOUN
easat-7093	126	17	,	,	PUNCT
easat-7093	126	18	while	while	SCONJ
easat-7093	126	19	greater	great	ADJ
easat-7093	126	20	competition	competition	NOUN
easat-7093	126	21	enhances	enhance	VERB
easat-7093	126	22	comparability	comparability	NOUN
easat-7093	126	23	—	—	PUNCT
easat-7093	126	24	except	except	SCONJ
easat-7093	126	25	in	in	ADP
easat-7093	126	26	r&dintensive	r&dintensive	ADJ
easat-7093	126	27	firms	firm	NOUN
easat-7093	126	28	or	or	CCONJ
easat-7093	126	29	those	those	PRON
easat-7093	126	30	under	under	ADP
easat-7093	126	31	close	close	ADJ
easat-7093	126	32	institutional	institutional	ADJ
easat-7093	126	33	investor	investor	NOUN
easat-7093	126	34	scrutiny	scrutiny	NOUN
easat-7093	126	35	.	.	PUNCT
easat-7093	127	1	imhof	imhof	NOUN
easat-7093	127	2	,	,	PUNCT
easat-7093	127	3	et	et	PROPN
easat-7093	127	4	al	al	PROPN
easat-7093	127	5	.	.	PUNCT
easat-7093	128	1	[	[	X
easat-7093	128	2	10	10	NUM
easat-7093	128	3	]	]	PUNCT
easat-7093	128	4	demonstrated	demonstrate	VERB
easat-7093	128	5	that	that	SCONJ
easat-7093	128	6	firms	firm	NOUN
easat-7093	128	7	in	in	ADP
easat-7093	128	8	competitive	competitive	ADJ
easat-7093	128	9	and	and	CCONJ
easat-7093	128	10	innovation	innovation	NOUN
easat-7093	128	11	-	-	PUNCT
easat-7093	128	12	driven	drive	VERB
easat-7093	128	13	environments	environment	NOUN
easat-7093	128	14	strategically	strategically	ADV
easat-7093	128	15	reduce	reduce	VERB
easat-7093	128	16	comparability	comparability	NOUN
easat-7093	128	17	using	use	VERB
easat-7093	128	18	the	the	DET
easat-7093	128	19	flexibility	flexibility	NOUN
easat-7093	128	20	afforded	afford	VERB
easat-7093	128	21	by	by	ADP
easat-7093	128	22	gaap	gaap	NOUN
easat-7093	128	23	,	,	PUNCT
easat-7093	128	24	particularly	particularly	ADV
easat-7093	128	25	in	in	ADP
easat-7093	128	26	settings	setting	NOUN
easat-7093	128	27	characterized	characterize	VERB
easat-7093	128	28	by	by	ADP
easat-7093	128	29	high	high	ADJ
easat-7093	128	30	information	information	NOUN
easat-7093	128	31	asymmetry	asymmetry	NOUN
easat-7093	128	32	.	.	PUNCT
easat-7093	129	1	gil	gil	PROPN
easat-7093	130	1	[	[	X
easat-7093	130	2	9	9	NUM
easat-7093	130	3	]	]	PUNCT
easat-7093	130	4	similarly	similarly	ADV
easat-7093	130	5	found	find	VERB
easat-7093	130	6	that	that	SCONJ
easat-7093	130	7	competitive	competitive	ADJ
easat-7093	130	8	pressure	pressure	NOUN
easat-7093	130	9	fosters	foster	VERB
easat-7093	130	10	earnings	earning	NOUN
easat-7093	130	11	manipulation	manipulation	NOUN
easat-7093	130	12	,	,	PUNCT
easat-7093	130	13	which	which	PRON
easat-7093	130	14	undermines	undermine	VERB
easat-7093	130	15	accounting	accounting	NOUN
easat-7093	130	16	comparability	comparability	NOUN
easat-7093	130	17	—	—	PUNCT
easat-7093	130	18	especially	especially	ADV
easat-7093	130	19	in	in	ADP
easat-7093	130	20	industries	industry	NOUN
easat-7093	130	21	where	where	SCONJ
easat-7093	130	22	performance	performance	NOUN
easat-7093	130	23	benchmarks	benchmark	NOUN
easat-7093	130	24	are	be	AUX
easat-7093	130	25	tightly	tightly	ADV
easat-7093	130	26	monitored	monitor	VERB
easat-7093	130	27	.	.	PUNCT
easat-7093	131	1	in	in	ADP
easat-7093	131	2	contrast	contrast	NOUN
easat-7093	131	3	,	,	PUNCT
easat-7093	131	4	majeed	majeed	PROPN
easat-7093	131	5	,	,	PUNCT
easat-7093	131	6	et	et	PROPN
easat-7093	131	7	al	al	PROPN
easat-7093	131	8	.	.	PUNCT
easat-7093	132	1	[	[	X
easat-7093	132	2	20	20	NUM
easat-7093	132	3	]	]	PUNCT
easat-7093	132	4	argued	argue	VERB
easat-7093	132	5	that	that	SCONJ
easat-7093	132	6	product	product	NOUN
easat-7093	132	7	market	market	NOUN
easat-7093	132	8	competition	competition	NOUN
easat-7093	132	9	functions	function	NOUN
easat-7093	132	10	as	as	ADP
easat-7093	132	11	an	an	DET
easat-7093	132	12	external	external	ADJ
easat-7093	132	13	governance	governance	NOUN
easat-7093	132	14	mechanism	mechanism	NOUN
easat-7093	132	15	that	that	PRON
easat-7093	132	16	limits	limit	VERB
easat-7093	132	17	managerial	managerial	ADJ
easat-7093	132	18	discretion	discretion	NOUN
easat-7093	132	19	and	and	CCONJ
easat-7093	132	20	enhances	enhance	VERB
easat-7093	132	21	financial	financial	ADJ
easat-7093	132	22	statement	statement	NOUN
easat-7093	132	23	1147	1147	NUM
easat-7093	132	24	edelweiss	edelweiss	PROPN
easat-7093	132	25	applied	apply	VERB
easat-7093	132	26	science	science	NOUN
easat-7093	132	27	and	and	CCONJ
easat-7093	132	28	technology	technology	NOUN
easat-7093	132	29	issn	issn	PROPN
easat-7093	132	30	:	:	PUNCT
easat-7093	132	31	2576	2576	NUM
easat-7093	132	32	-	-	SYM
easat-7093	132	33	8484	8484	NUM
easat-7093	132	34	vol	vol	NOUN
easat-7093	132	35	.	.	PROPN
easat-7093	133	1	9	9	NUM
easat-7093	133	2	,	,	PUNCT
easat-7093	133	3	no	no	INTJ
easat-7093	133	4	.	.	NOUN
easat-7093	133	5	5	5	NUM
easat-7093	133	6	:	:	PUNCT
easat-7093	133	7	1143	1143	NUM
easat-7093	133	8	-	-	SYM
easat-7093	133	9	1156	1156	NUM
easat-7093	133	10	,	,	PUNCT
easat-7093	133	11	2025	2025	NUM
easat-7093	133	12	doi	doi	NOUN
easat-7093	133	13	:	:	PUNCT
easat-7093	133	14	10.55214/25768484.v9i5.7093	10.55214/25768484.v9i5.7093	PROPN
easat-7093	133	15	©	©	PROPN
easat-7093	133	16	2025	2025	NUM
easat-7093	133	17	by	by	ADP
easat-7093	133	18	the	the	DET
easat-7093	133	19	authors	author	NOUN
easat-7093	133	20	;	;	PUNCT
easat-7093	133	21	licensee	licensee	PROPN
easat-7093	133	22	learning	learn	VERB
easat-7093	133	23	gate	gate	NOUN
easat-7093	133	24	comparability	comparability	NOUN
easat-7093	133	25	.	.	PUNCT
easat-7093	134	1	they	they	PRON
easat-7093	134	2	found	find	VERB
easat-7093	134	3	that	that	SCONJ
easat-7093	134	4	existing	exist	VERB
easat-7093	134	5	competition	competition	NOUN
easat-7093	134	6	had	have	VERB
easat-7093	134	7	a	a	DET
easat-7093	134	8	more	more	ADV
easat-7093	134	9	pronounced	pronounced	ADJ
easat-7093	134	10	positive	positive	ADJ
easat-7093	134	11	effect	effect	NOUN
easat-7093	134	12	than	than	ADP
easat-7093	134	13	potential	potential	ADJ
easat-7093	134	14	entrants	entrant	NOUN
easat-7093	134	15	,	,	PUNCT
easat-7093	134	16	and	and	CCONJ
easat-7093	134	17	that	that	SCONJ
easat-7093	134	18	non	non	ADJ
easat-7093	134	19	-	-	ADJ
easat-7093	134	20	price	price	ADJ
easat-7093	134	21	competition	competition	NOUN
easat-7093	134	22	(	(	PUNCT
easat-7093	134	23	e.g.	e.g.	ADV
easat-7093	134	24	,	,	PUNCT
easat-7093	134	25	innovation	innovation	NOUN
easat-7093	134	26	,	,	PUNCT
easat-7093	134	27	quality	quality	NOUN
easat-7093	134	28	)	)	PUNCT
easat-7093	134	29	also	also	ADV
easat-7093	134	30	contributed	contribute	VERB
easat-7093	134	31	to	to	ADP
easat-7093	134	32	improved	improved	ADJ
easat-7093	134	33	comparability	comparability	NOUN
easat-7093	134	34	.	.	PUNCT
easat-7093	135	1	however	however	ADV
easat-7093	135	2	,	,	PUNCT
easat-7093	135	3	this	this	DET
easat-7093	135	4	effect	effect	NOUN
easat-7093	135	5	was	be	AUX
easat-7093	135	6	not	not	PART
easat-7093	135	7	significant	significant	ADJ
easat-7093	135	8	among	among	ADP
easat-7093	135	9	state	state	NOUN
easat-7093	135	10	-	-	PUNCT
easat-7093	135	11	owned	own	VERB
easat-7093	135	12	enterprises	enterprise	NOUN
easat-7093	135	13	,	,	PUNCT
easat-7093	135	14	underscoring	underscore	VERB
easat-7093	135	15	the	the	DET
easat-7093	135	16	influence	influence	NOUN
easat-7093	135	17	of	of	ADP
easat-7093	135	18	institutional	institutional	ADJ
easat-7093	135	19	and	and	CCONJ
easat-7093	135	20	ownership	ownership	NOUN
easat-7093	135	21	structures	structure	NOUN
easat-7093	135	22	.	.	PUNCT
easat-7093	136	1	collectively	collectively	ADV
easat-7093	136	2	,	,	PUNCT
easat-7093	136	3	these	these	DET
easat-7093	136	4	studies	study	NOUN
easat-7093	136	5	emphasize	emphasize	VERB
easat-7093	136	6	the	the	DET
easat-7093	136	7	nuanced	nuanced	ADJ
easat-7093	136	8	and	and	CCONJ
easat-7093	136	9	context	context	NOUN
easat-7093	136	10	-	-	PUNCT
easat-7093	136	11	dependent	dependent	ADJ
easat-7093	136	12	relationship	relationship	NOUN
easat-7093	136	13	between	between	ADP
easat-7093	136	14	industry	industry	NOUN
easat-7093	136	15	structure	structure	NOUN
easat-7093	136	16	—	—	PUNCT
easat-7093	136	17	particularly	particularly	ADV
easat-7093	136	18	concentration	concentration	NOUN
easat-7093	136	19	and	and	CCONJ
easat-7093	136	20	competition	competition	NOUN
easat-7093	136	21	—	—	PUNCT
easat-7093	136	22	and	and	CCONJ
easat-7093	136	23	financial	financial	ADJ
easat-7093	136	24	statement	statement	NOUN
easat-7093	136	25	comparability	comparability	NOUN
easat-7093	136	26	.	.	PUNCT
easat-7093	137	1	they	they	PRON
easat-7093	137	2	highlight	highlight	VERB
easat-7093	137	3	that	that	SCONJ
easat-7093	137	4	both	both	CCONJ
easat-7093	137	5	external	external	ADJ
easat-7093	137	6	competitive	competitive	ADJ
easat-7093	137	7	dynamics	dynamic	NOUN
easat-7093	137	8	and	and	CCONJ
easat-7093	137	9	internal	internal	ADJ
easat-7093	137	10	governance	governance	NOUN
easat-7093	137	11	mechanisms	mechanism	NOUN
easat-7093	137	12	shape	shape	NOUN
easat-7093	137	13	firms	firm	NOUN
easat-7093	137	14	’	’	PART
easat-7093	137	15	accounting	accounting	NOUN
easat-7093	137	16	choices	choice	NOUN
easat-7093	137	17	and	and	CCONJ
easat-7093	137	18	the	the	DET
easat-7093	137	19	extent	extent	NOUN
easat-7093	137	20	to	to	PART
easat-7093	137	21	which	which	PRON
easat-7093	137	22	their	their	PRON
easat-7093	137	23	financial	financial	ADJ
easat-7093	137	24	reporting	reporting	NOUN
easat-7093	137	25	is	be	AUX
easat-7093	137	26	comparable	comparable	ADJ
easat-7093	137	27	with	with	ADP
easat-7093	137	28	that	that	PRON
easat-7093	137	29	of	of	ADP
easat-7093	137	30	peers	peer	NOUN
easat-7093	137	31	.	.	PUNCT
easat-7093	138	1	based	base	VERB
easat-7093	138	2	on	on	ADP
easat-7093	138	3	the	the	DET
easat-7093	138	4	foregoing	foregoing	NOUN
easat-7093	138	5	,	,	PUNCT
easat-7093	138	6	the	the	DET
easat-7093	138	7	following	follow	VERB
easat-7093	138	8	research	research	NOUN
easat-7093	138	9	hypothesis	hypothesis	NOUN
easat-7093	138	10	is	be	AUX
easat-7093	138	11	proposed	propose	VERB
easat-7093	138	12	:	:	PUNCT
easat-7093	138	13	h1	h1	NOUN
easat-7093	138	14	:	:	PUNCT
easat-7093	138	15	there	there	PRON
easat-7093	138	16	is	be	VERB
easat-7093	138	17	a	a	DET
easat-7093	138	18	significant	significant	ADJ
easat-7093	138	19	negative	negative	ADJ
easat-7093	138	20	relationship	relationship	NOUN
easat-7093	138	21	between	between	ADP
easat-7093	138	22	industry	industry	NOUN
easat-7093	138	23	concentration	concentration	NOUN
easat-7093	138	24	and	and	CCONJ
easat-7093	138	25	financial	financial	ADJ
easat-7093	138	26	statement	statement	NOUN
easat-7093	138	27	comparability	comparability	NOUN
easat-7093	138	28	.	.	PUNCT
easat-7093	139	1	3	3	X
easat-7093	139	2	.	.	X
easat-7093	139	3	research	research	NOUN
easat-7093	139	4	methodology	methodology	NOUN
easat-7093	139	5	this	this	DET
easat-7093	139	6	section	section	NOUN
easat-7093	139	7	presents	present	VERB
easat-7093	139	8	a	a	DET
easat-7093	139	9	detailed	detailed	ADJ
easat-7093	139	10	overview	overview	NOUN
easat-7093	139	11	of	of	ADP
easat-7093	139	12	the	the	DET
easat-7093	139	13	empirical	empirical	ADJ
easat-7093	139	14	investigation	investigation	NOUN
easat-7093	139	15	conducted	conduct	VERB
easat-7093	139	16	to	to	PART
easat-7093	139	17	examine	examine	VERB
easat-7093	139	18	the	the	DET
easat-7093	139	19	research	research	NOUN
easat-7093	139	20	hypothesis	hypothesis	NOUN
easat-7093	139	21	concerning	concern	VERB
easat-7093	139	22	the	the	DET
easat-7093	139	23	impact	impact	NOUN
easat-7093	139	24	of	of	ADP
easat-7093	139	25	industry	industry	NOUN
easat-7093	139	26	concentration	concentration	NOUN
easat-7093	139	27	on	on	ADP
easat-7093	139	28	the	the	DET
easat-7093	139	29	comparability	comparability	NOUN
easat-7093	139	30	of	of	ADP
easat-7093	139	31	financial	financial	ADJ
easat-7093	139	32	statements	statement	NOUN
easat-7093	139	33	.	.	PUNCT
easat-7093	140	1	the	the	DET
easat-7093	140	2	analysis	analysis	NOUN
easat-7093	140	3	draws	draw	VERB
easat-7093	140	4	on	on	ADP
easat-7093	140	5	a	a	DET
easat-7093	140	6	sample	sample	NOUN
easat-7093	140	7	of	of	ADP
easat-7093	140	8	firms	firm	NOUN
easat-7093	140	9	listed	list	VERB
easat-7093	140	10	on	on	ADP
easat-7093	140	11	the	the	DET
easat-7093	140	12	egyptian	egyptian	ADJ
easat-7093	140	13	stock	stock	NOUN
easat-7093	140	14	exchange	exchange	PROPN
easat-7093	140	15	between	between	ADP
easat-7093	140	16	2016	2016	NUM
easat-7093	140	17	and	and	CCONJ
easat-7093	140	18	2022	2022	NUM
easat-7093	140	19	.	.	PUNCT
easat-7093	141	1	it	it	PRON
easat-7093	141	2	covers	cover	VERB
easat-7093	141	3	key	key	ADJ
easat-7093	141	4	aspects	aspect	NOUN
easat-7093	141	5	including	include	VERB
easat-7093	141	6	the	the	DET
easat-7093	141	7	study	study	NOUN
easat-7093	141	8	population	population	NOUN
easat-7093	141	9	and	and	CCONJ
easat-7093	141	10	sample	sample	NOUN
easat-7093	141	11	,	,	PUNCT
easat-7093	141	12	the	the	DET
easat-7093	141	13	research	research	NOUN
easat-7093	141	14	model	model	NOUN
easat-7093	141	15	,	,	PUNCT
easat-7093	141	16	and	and	CCONJ
easat-7093	141	17	both	both	CCONJ
easat-7093	141	18	the	the	DET
easat-7093	141	19	conceptual	conceptual	ADJ
easat-7093	141	20	and	and	CCONJ
easat-7093	141	21	operational	operational	ADJ
easat-7093	141	22	definitions	definition	NOUN
easat-7093	141	23	of	of	ADP
easat-7093	141	24	the	the	DET
easat-7093	141	25	variables	variable	NOUN
easat-7093	141	26	used	use	VERB
easat-7093	141	27	in	in	ADP
easat-7093	141	28	the	the	DET
easat-7093	141	29	analysis	analysis	NOUN
easat-7093	141	30	.	.	PUNCT
easat-7093	142	1	3.1	3.1	NUM
easat-7093	142	2	.	.	PUNCT
easat-7093	142	3	data	datum	NOUN
easat-7093	142	4	and	and	CCONJ
easat-7093	142	5	sample	sample	NOUN
easat-7093	142	6	to	to	PART
easat-7093	142	7	test	test	VERB
easat-7093	142	8	the	the	DET
easat-7093	142	9	research	research	NOUN
easat-7093	142	10	hypothesis	hypothesis	NOUN
easat-7093	142	11	,	,	PUNCT
easat-7093	142	12	an	an	DET
easat-7093	142	13	empirical	empirical	ADJ
easat-7093	142	14	study	study	NOUN
easat-7093	142	15	will	will	AUX
easat-7093	142	16	be	be	AUX
easat-7093	142	17	conducted	conduct	VERB
easat-7093	142	18	using	use	VERB
easat-7093	142	19	a	a	DET
easat-7093	142	20	sample	sample	NOUN
easat-7093	142	21	of	of	ADP
easat-7093	142	22	79	79	NUM
easat-7093	142	23	nonfinancial	nonfinancial	ADJ
easat-7093	142	24	companies	company	NOUN
easat-7093	142	25	listed	list	VERB
easat-7093	142	26	on	on	ADP
easat-7093	142	27	the	the	DET
easat-7093	142	28	egyptian	egyptian	ADJ
easat-7093	142	29	stock	stock	NOUN
easat-7093	142	30	exchange	exchange	PROPN
easat-7093	142	31	over	over	ADP
easat-7093	142	32	a	a	DET
easat-7093	142	33	seven	seven	NUM
easat-7093	142	34	-	-	PUNCT
easat-7093	142	35	year	year	NOUN
easat-7093	142	36	period	period	NOUN
easat-7093	142	37	,	,	PUNCT
easat-7093	142	38	spanning	span	VERB
easat-7093	142	39	from	from	ADP
easat-7093	142	40	2016	2016	NUM
easat-7093	142	41	to	to	ADP
easat-7093	142	42	2022	2022	NUM
easat-7093	142	43	.	.	PUNCT
easat-7093	143	1	table	table	NOUN
easat-7093	143	2	(	(	PUNCT
easat-7093	143	3	1	1	X
easat-7093	143	4	)	)	PUNCT
easat-7093	143	5	displays	display	VERB
easat-7093	143	6	the	the	DET
easat-7093	143	7	number	number	NOUN
easat-7093	143	8	and	and	CCONJ
easat-7093	143	9	percentage	percentage	NOUN
easat-7093	143	10	of	of	ADP
easat-7093	143	11	companies	company	NOUN
easat-7093	143	12	included	include	VERB
easat-7093	143	13	in	in	ADP
easat-7093	143	14	the	the	DET
easat-7093	143	15	sample	sample	NOUN
easat-7093	143	16	,	,	PUNCT
easat-7093	143	17	classified	classify	VERB
easat-7093	143	18	by	by	ADP
easat-7093	143	19	industry	industry	NOUN
easat-7093	143	20	sector	sector	NOUN
easat-7093	143	21	.	.	PUNCT
easat-7093	144	1	table	table	NOUN
easat-7093	144	2	1	1	NUM
easat-7093	144	3	.	.	PUNCT
easat-7093	145	1	the	the	DET
easat-7093	145	2	distribution	distribution	NOUN
easat-7093	145	3	of	of	ADP
easat-7093	145	4	companies	company	NOUN
easat-7093	145	5	by	by	ADP
easat-7093	145	6	industry	industry	NOUN
easat-7093	145	7	.	.	PUNCT
easat-7093	146	1	industry	industry	NOUN
easat-7093	146	2	number	number	NOUN
easat-7093	146	3	of	of	ADP
easat-7093	146	4	sample	sample	NOUN
easat-7093	146	5	companies	company	NOUN
easat-7093	146	6	percentage	percentage	VERB
easat-7093	146	7	basic	basic	ADJ
easat-7093	146	8	resources	resource	NOUN
easat-7093	146	9	5	5	NUM
easat-7093	146	10	6.33	6.33	NUM
easat-7093	146	11	%	%	NOUN
easat-7093	146	12	chemicals	chemical	NOUN
easat-7093	146	13	4	4	NUM
easat-7093	146	14	5.06	5.06	NUM
easat-7093	146	15	%	%	NOUN
easat-7093	146	16	construction	construction	NOUN
easat-7093	146	17	and	and	CCONJ
easat-7093	146	18	building	building	NOUN
easat-7093	146	19	materials	material	NOUN
easat-7093	146	20	18	18	NUM
easat-7093	146	21	22.78	22.78	NUM
easat-7093	146	22	%	%	NOUN
easat-7093	146	23	food	food	NOUN
easat-7093	146	24	and	and	CCONJ
easat-7093	146	25	drinks	drink	VERB
easat-7093	146	26	10	10	NUM
easat-7093	146	27	12.66	12.66	NUM
easat-7093	146	28	%	%	NOUN
easat-7093	146	29	health	health	NOUN
easat-7093	146	30	care	care	NOUN
easat-7093	146	31	and	and	CCONJ
easat-7093	146	32	medicine	medicine	NOUN
easat-7093	146	33	5	5	NUM
easat-7093	146	34	6.33	6.33	NUM
easat-7093	146	35	%	%	NOUN
easat-7093	146	36	industrial	industrial	ADJ
easat-7093	146	37	services	service	NOUN
easat-7093	146	38	,	,	PUNCT
easat-7093	146	39	products	product	NOUN
easat-7093	146	40	and	and	CCONJ
easat-7093	146	41	cars	car	NOUN
easat-7093	146	42	12	12	NUM
easat-7093	146	43	15.19	15.19	NUM
easat-7093	146	44	%	%	NOUN
easat-7093	146	45	household	household	NOUN
easat-7093	146	46	and	and	CCONJ
easat-7093	146	47	personal	personal	ADJ
easat-7093	146	48	products	product	NOUN
easat-7093	146	49	3	3	NUM
easat-7093	146	50	3.8	3.8	NUM
easat-7093	146	51	%	%	NOUN
easat-7093	146	52	real	real	ADJ
easat-7093	146	53	estate	estate	NOUN
easat-7093	146	54	17	17	NUM
easat-7093	146	55	21.52	21.52	NUM
easat-7093	146	56	%	%	NOUN
easat-7093	146	57	tourism	tourism	NOUN
easat-7093	146	58	and	and	CCONJ
easat-7093	146	59	entertainment	entertainment	NOUN
easat-7093	146	60	5	5	NUM
easat-7093	146	61	6.33	6.33	NUM
easat-7093	146	62	%	%	NOUN
easat-7093	146	63	total	total	ADJ
easat-7093	146	64	number	number	NOUN
easat-7093	146	65	of	of	ADP
easat-7093	146	66	companies	company	NOUN
easat-7093	146	67	79	79	NUM
easat-7093	146	68	100	100	NUM
easat-7093	146	69	%	%	NOUN
easat-7093	146	70	3.2	3.2	NUM
easat-7093	146	71	.	.	PUNCT
easat-7093	147	1	research	research	NOUN
easat-7093	147	2	model	model	NOUN
easat-7093	147	3	to	to	PART
easat-7093	147	4	examine	examine	VERB
easat-7093	147	5	the	the	DET
easat-7093	147	6	research	research	NOUN
easat-7093	147	7	hypothesis	hypothesis	NOUN
easat-7093	147	8	concerning	concern	VERB
easat-7093	147	9	the	the	DET
easat-7093	147	10	impact	impact	NOUN
easat-7093	147	11	of	of	ADP
easat-7093	147	12	industry	industry	NOUN
easat-7093	147	13	concentration	concentration	NOUN
easat-7093	147	14	on	on	ADP
easat-7093	147	15	financial	financial	ADJ
easat-7093	147	16	statement	statement	NOUN
easat-7093	147	17	comparability	comparability	NOUN
easat-7093	147	18	,	,	PUNCT
easat-7093	147	19	multiple	multiple	ADJ
easat-7093	147	20	linear	linear	ADJ
easat-7093	147	21	regression	regression	NOUN
easat-7093	147	22	analysis	analysis	NOUN
easat-7093	147	23	will	will	AUX
easat-7093	147	24	be	be	AUX
easat-7093	147	25	employed	employ	VERB
easat-7093	147	26	,	,	PUNCT
easat-7093	147	27	as	as	SCONJ
easat-7093	147	28	outlined	outline	VERB
easat-7093	147	29	below	below	ADV
easat-7093	147	30	:	:	PUNCT
easat-7093	147	31	compj	compj	NOUN
easat-7093	147	32	,	,	PUNCT
easat-7093	147	33	t	t	NOUN
easat-7093	147	34	=	=	SYM
easat-7093	147	35	β0	β0	PROPN
easat-7093	148	1	+	+	CCONJ
easat-7093	148	2	β1conj	β1conj	NOUN
easat-7093	148	3	,	,	PUNCT
easat-7093	148	4	t	t	NOUN
easat-7093	148	5	+	+	CCONJ
easat-7093	148	6	β2sizej	β2sizej	NUM
easat-7093	148	7	,	,	PUNCT
easat-7093	148	8	t	t	PROPN
easat-7093	148	9	+	+	CCONJ
easat-7093	148	10	β3levj	β3levj	ADJ
easat-7093	148	11	,	,	PUNCT
easat-7093	148	12	t	t	PROPN
easat-7093	148	13	+	+	CCONJ
easat-7093	148	14	β4roaj	β4roaj	PROPN
easat-7093	148	15	,	,	PUNCT
easat-7093	148	16	t	t	PROPN
easat-7093	148	17	+	+	CCONJ
easat-7093	148	18	β5mbj	β5mbj	PROPN
easat-7093	148	19	,	,	PUNCT
easat-7093	148	20	t	t	PROPN
easat-7093	148	21	+	+	NUM
easat-7093	148	22	β6lossj	β6lossj	PROPN
easat-7093	148	23	,	,	PUNCT
easat-7093	148	24	t	t	PROPN
easat-7093	148	25	+	+	CCONJ
easat-7093	148	26	β7bigj	β7bigj	PROPN
easat-7093	148	27	,	,	PUNCT
easat-7093	148	28	t	t	PROPN
easat-7093	148	29	+	+	NUM
easat-7093	148	30	εj	εj	PROPN
easat-7093	148	31	,	,	PUNCT
easat-7093	148	32	t	t	PROPN
easat-7093	148	33	where	where	SCONJ
easat-7093	148	34	:	:	PUNCT
easat-7093	148	35	comp	comp	NOUN
easat-7093	148	36	:	:	PUNCT
easat-7093	148	37	financial	financial	ADJ
easat-7093	148	38	statement	statement	NOUN
easat-7093	148	39	comparability	comparability	NOUN
easat-7093	148	40	,	,	PUNCT
easat-7093	148	41	con	con	NOUN
easat-7093	148	42	:	:	PUNCT
easat-7093	148	43	industry	industry	NOUN
easat-7093	148	44	concentration	concentration	NOUN
easat-7093	148	45	,	,	PUNCT
easat-7093	148	46	size	size	NOUN
easat-7093	148	47	:	:	PUNCT
easat-7093	148	48	firm	firm	ADJ
easat-7093	148	49	size	size	NOUN
easat-7093	148	50	,	,	PUNCT
easat-7093	148	51	lev	lev	NOUN
easat-7093	148	52	:	:	PUNCT
easat-7093	148	53	financial	financial	ADJ
easat-7093	148	54	leverage	leverage	NOUN
easat-7093	148	55	,	,	PUNCT
easat-7093	148	56	roa	roa	PROPN
easat-7093	148	57	return	return	NOUN
easat-7093	148	58	on	on	ADP
easat-7093	148	59	assets	asset	NOUN
easat-7093	148	60	,	,	PUNCT
easat-7093	148	61	mb	mb	ADP
easat-7093	148	62	:	:	PUNCT
easat-7093	148	63	market	market	NOUN
easat-7093	148	64	to	to	ADP
easat-7093	148	65	book	book	NOUN
easat-7093	148	66	value	value	NOUN
easat-7093	148	67	,	,	PUNCT
easat-7093	148	68	loss	loss	NOUN
easat-7093	148	69	:	:	PUNCT
easat-7093	148	70	firm	firm	ADJ
easat-7093	148	71	incurred	incur	VERB
easat-7093	148	72	losses	loss	NOUN
easat-7093	148	73	,	,	PUNCT
easat-7093	148	74	big	big	ADJ
easat-7093	148	75	:	:	PUNCT
easat-7093	148	76	audit	audit	NOUN
easat-7093	148	77	firm	firm	ADJ
easat-7093	148	78	size	size	NOUN
easat-7093	148	79	,	,	PUNCT
easat-7093	148	80	ε	ε	PROPN
easat-7093	148	81	is	be	AUX
easat-7093	148	82	the	the	DET
easat-7093	148	83	term	term	NOUN
easat-7093	148	84	of	of	ADP
easat-7093	148	85	random	random	ADJ
easat-7093	148	86	error	error	NOUN
easat-7093	148	87	.	.	PUNCT
easat-7093	149	1	3.3	3.3	NUM
easat-7093	149	2	.	.	PUNCT
easat-7093	150	1	measuring	measure	VERB
easat-7093	150	2	study	study	NOUN
easat-7093	150	3	variables	variable	VERB
easat-7093	150	4	3.3.1	3.3.1	NUM
easat-7093	150	5	.	.	PUNCT
easat-7093	151	1	dependent	dependent	ADJ
easat-7093	151	2	variable	variable	NOUN
easat-7093	151	3	:	:	PUNCT
easat-7093	151	4	financial	financial	ADJ
easat-7093	151	5	statement	statement	NOUN
easat-7093	151	6	comparability	comparability	NOUN
easat-7093	151	7	financial	financial	ADJ
easat-7093	151	8	statement	statement	NOUN
easat-7093	151	9	comparability	comparability	NOUN
easat-7093	151	10	was	be	AUX
easat-7093	151	11	measured	measure	VERB
easat-7093	151	12	according	accord	VERB
easat-7093	151	13	to	to	ADP
easat-7093	151	14	de	de	PROPN
easat-7093	151	15	franco	franco	PROPN
easat-7093	151	16	,	,	PUNCT
easat-7093	151	17	et	et	PROPN
easat-7093	151	18	al	al	PROPN
easat-7093	151	19	.	.	PUNCT
easat-7093	152	1	[	[	X
easat-7093	152	2	38	38	NUM
easat-7093	152	3	]	]	PUNCT
easat-7093	152	4	as	as	SCONJ
easat-7093	152	5	follows	follow	VERB
easat-7093	152	6	:	:	PUNCT
easat-7093	152	7	1148	1148	NUM
easat-7093	152	8	edelweiss	edelweiss	PROPN
easat-7093	152	9	applied	apply	VERB
easat-7093	152	10	science	science	NOUN
easat-7093	152	11	and	and	CCONJ
easat-7093	152	12	technology	technology	NOUN
easat-7093	152	13	issn	issn	PROPN
easat-7093	152	14	:	:	PUNCT
easat-7093	152	15	2576	2576	NUM
easat-7093	152	16	-	-	SYM
easat-7093	152	17	8484	8484	NUM
easat-7093	152	18	vol	vol	NOUN
easat-7093	152	19	.	.	PROPN
easat-7093	153	1	9	9	NUM
easat-7093	153	2	,	,	PUNCT
easat-7093	153	3	no	no	INTJ
easat-7093	153	4	.	.	NOUN
easat-7093	153	5	5	5	NUM
easat-7093	153	6	:	:	PUNCT
easat-7093	153	7	1143	1143	NUM
easat-7093	153	8	-	-	SYM
easat-7093	153	9	1156	1156	NUM
easat-7093	153	10	,	,	PUNCT
easat-7093	153	11	2025	2025	NUM
easat-7093	153	12	doi	doi	NOUN
easat-7093	153	13	:	:	PUNCT
easat-7093	153	14	10.55214/25768484.v9i5.7093	10.55214/25768484.v9i5.7093	PROPN
easat-7093	153	15	©	©	PROPN
easat-7093	153	16	2025	2025	NUM
easat-7093	153	17	by	by	ADP
easat-7093	153	18	the	the	DET
easat-7093	153	19	authors	author	NOUN
easat-7093	153	20	;	;	PUNCT
easat-7093	153	21	licensee	licensee	PROPN
easat-7093	153	22	learning	learning	NOUN
easat-7093	153	23	gate	gate	NOUN
easat-7093	153	24	first	first	ADV
easat-7093	153	25	:	:	PUNCT
easat-7093	153	26	estimating	estimate	VERB
easat-7093	153	27	the	the	DET
easat-7093	153	28	coefficients	coefficient	NOUN
easat-7093	153	29	of	of	ADP
easat-7093	153	30	the	the	DET
easat-7093	153	31	company	company	NOUN
easat-7093	153	32	's	's	PART
easat-7093	153	33	accounting	accounting	NOUN
easat-7093	153	34	system	system	NOUN
easat-7093	153	35	through	through	ADP
easat-7093	153	36	conducting	conduct	VERB
easat-7093	153	37	a	a	DET
easat-7093	153	38	regression	regression	NOUN
easat-7093	153	39	analysis	analysis	NOUN
easat-7093	153	40	of	of	ADP
easat-7093	153	41	earnings	earning	NOUN
easat-7093	153	42	on	on	ADP
easat-7093	153	43	stock	stock	NOUN
easat-7093	153	44	returns	return	NOUN
easat-7093	153	45	for	for	ADP
easat-7093	153	46	each	each	DET
easat-7093	153	47	company	company	NOUN
easat-7093	153	48	over	over	ADP
easat-7093	153	49	a	a	DET
easat-7093	153	50	four	four	NUM
easat-7093	153	51	-	-	PUNCT
easat-7093	153	52	year	year	NOUN
easat-7093	153	53	period	period	NOUN
easat-7093	153	54	,	,	PUNCT
easat-7093	153	55	including	include	VERB
easat-7093	153	56	the	the	DET
easat-7093	153	57	current	current	ADJ
easat-7093	153	58	year	year	NOUN
easat-7093	153	59	and	and	CCONJ
easat-7093	153	60	the	the	DET
easat-7093	153	61	three	three	NUM
easat-7093	153	62	previous	previous	ADJ
easat-7093	153	63	years	year	NOUN
easat-7093	153	64	.	.	PUNCT
easat-7093	154	1	this	this	DET
easat-7093	154	2	method	method	NOUN
easat-7093	154	3	follows	follow	VERB
easat-7093	154	4	the	the	DET
easat-7093	154	5	approaches	approach	NOUN
easat-7093	154	6	utilized	utilize	VERB
easat-7093	154	7	in	in	ADP
easat-7093	154	8	the	the	DET
easat-7093	154	9	research	research	NOUN
easat-7093	154	10	conducted	conduct	VERB
easat-7093	154	11	by	by	ADP
easat-7093	154	12	of	of	ADP
easat-7093	154	13	pourabdollah	pourabdollah	PROPN
easat-7093	154	14	-	-	PUNCT
easat-7093	154	15	e	e	NOUN
easat-7093	154	16	-	-	ADJ
easat-7093	154	17	sofehsan	sofehsan	ADJ
easat-7093	154	18	,	,	PUNCT
easat-7093	154	19	et	et	PROPN
easat-7093	154	20	al	al	PROPN
easat-7093	154	21	.	.	PUNCT
easat-7093	155	1	[	[	X
easat-7093	155	2	58	58	NUM
easat-7093	155	3	]	]	PUNCT
easat-7093	155	4	;	;	PUNCT
easat-7093	155	5	neel	neel	PROPN
easat-7093	156	1	[	[	X
easat-7093	156	2	59	59	NUM
easat-7093	156	3	]	]	PUNCT
easat-7093	156	4	and	and	CCONJ
easat-7093	156	5	su	su	PROPN
easat-7093	156	6	,	,	PUNCT
easat-7093	156	7	et	et	PROPN
easat-7093	156	8	al	al	PROPN
easat-7093	156	9	.	.	PUNCT
easat-7093	157	1	[	[	X
easat-7093	157	2	60	60	NUM
easat-7093	157	3	]	]	PUNCT
easat-7093	157	4	as	as	SCONJ
easat-7093	157	5	described	describe	VERB
easat-7093	157	6	below	below	ADV
easat-7093	157	7	:	:	PUNCT
easat-7093	157	8	earningsit	earningsit	VERB
easat-7093	157	9	=	=	PUNCT
easat-7093	157	10	αi	αi	NOUN
easat-7093	158	1	+	+	CCONJ
easat-7093	158	2	βireturnit	βireturnit	VERB
easat-7093	158	3	+	+	CCONJ
easat-7093	158	4	εit	εit	X
easat-7093	158	5	(	(	PUNCT
easat-7093	158	6	a	a	NOUN
easat-7093	158	7	)	)	PUNCT
easat-7093	158	8	where	where	SCONJ
easat-7093	158	9	:	:	PUNCT
easat-7093	158	10	earningsit	earningsit	VERB
easat-7093	158	11	:	:	PUNCT
easat-7093	158	12	the	the	DET
easat-7093	158	13	ratio	ratio	NOUN
easat-7093	158	14	of	of	ADP
easat-7093	158	15	net	net	ADJ
easat-7093	158	16	profit	profit	NOUN
easat-7093	158	17	before	before	ADP
easat-7093	158	18	tax	tax	NOUN
easat-7093	158	19	for	for	ADP
easat-7093	158	20	company	company	NOUN
easat-7093	158	21	i	i	PRON
easat-7093	158	22	for	for	ADP
easat-7093	158	23	period	period	NOUN
easat-7093	158	24	t	t	NOUN
easat-7093	158	25	to	to	ADP
easat-7093	158	26	the	the	DET
easat-7093	158	27	market	market	NOUN
easat-7093	158	28	value	value	NOUN
easat-7093	158	29	of	of	ADP
easat-7093	158	30	equity	equity	NOUN
easat-7093	158	31	at	at	ADP
easat-7093	158	32	the	the	DET
easat-7093	158	33	beginning	beginning	NOUN
easat-7093	158	34	of	of	ADP
easat-7093	158	35	period	period	NOUN
easat-7093	158	36	t.	t.	NOUN
easat-7093	158	37	returnit	returnit	ADJ
easat-7093	158	38	:	:	PUNCT
easat-7093	158	39	the	the	DET
easat-7093	158	40	return	return	NOUN
easat-7093	158	41	on	on	ADP
easat-7093	158	42	equity	equity	NOUN
easat-7093	158	43	for	for	ADP
easat-7093	158	44	company	company	NOUN
easat-7093	158	45	i	i	PRON
easat-7093	158	46	for	for	ADP
easat-7093	158	47	period	period	NOUN
easat-7093	158	48	t.	t.	PROPN
easat-7093	158	49	αi	αi	PROPN
easat-7093	158	50	;	;	PUNCT
easat-7093	158	51	βi	βi	PRON
easat-7093	158	52	:	:	PUNCT
easat-7093	158	53	the	the	DET
easat-7093	158	54	estimated	estimate	VERB
easat-7093	158	55	coefficients	coefficient	NOUN
easat-7093	158	56	of	of	ADP
easat-7093	158	57	company	company	NOUN
easat-7093	158	58	's	's	PART
easat-7093	158	59	accounting	accounting	NOUN
easat-7093	158	60	system	system	NOUN
easat-7093	158	61	over	over	ADP
easat-7093	158	62	the	the	DET
easat-7093	158	63	four	four	NUM
easat-7093	158	64	years	year	NOUN
easat-7093	158	65	included	include	VERB
easat-7093	158	66	in	in	ADP
easat-7093	158	67	each	each	DET
easat-7093	158	68	regression	regression	NOUN
easat-7093	158	69	,	,	PUNCT
easat-7093	158	70	which	which	PRON
easat-7093	158	71	indicate	indicate	VERB
easat-7093	158	72	how	how	SCONJ
easat-7093	158	73	economic	economic	ADJ
easat-7093	158	74	events	event	NOUN
easat-7093	158	75	(	(	PUNCT
easat-7093	158	76	return	return	NOUN
easat-7093	158	77	)	)	PUNCT
easat-7093	158	78	are	be	AUX
easat-7093	158	79	reflected	reflect	VERB
easat-7093	158	80	in	in	ADP
easat-7093	158	81	accounting	accounting	NOUN
easat-7093	158	82	income	income	NOUN
easat-7093	158	83	(	(	PUNCT
easat-7093	158	84	earnings	earning	NOUN
easat-7093	158	85	)	)	PUNCT
easat-7093	158	86	.	.	PUNCT
easat-7093	159	1	second	second	ADV
easat-7093	159	2	:	:	PUNCT
easat-7093	159	3	the	the	DET
easat-7093	159	4	estimated	estimate	VERB
easat-7093	159	5	coefficients	coefficient	NOUN
easat-7093	159	6	obtained	obtain	VERB
easat-7093	159	7	in	in	ADP
easat-7093	159	8	the	the	DET
easat-7093	159	9	first	first	ADJ
easat-7093	159	10	step	step	NOUN
easat-7093	159	11	are	be	AUX
easat-7093	159	12	used	use	VERB
easat-7093	159	13	to	to	PART
easat-7093	159	14	estimate	estimate	VERB
easat-7093	159	15	earnings	earning	NOUN
easat-7093	159	16	for	for	ADP
easat-7093	159	17	companies	company	NOUN
easat-7093	159	18	i	i	PRON
easat-7093	159	19	and	and	CCONJ
easat-7093	159	20	j	j	PROPN
easat-7093	159	21	,	,	PUNCT
easat-7093	159	22	as	as	SCONJ
easat-7093	159	23	shown	show	VERB
easat-7093	159	24	in	in	ADP
easat-7093	159	25	equations	equation	NOUN
easat-7093	159	26	(	(	PUNCT
easat-7093	159	27	b	b	NOUN
easat-7093	159	28	)	)	PUNCT
easat-7093	159	29	and	and	CCONJ
easat-7093	159	30	(	(	PUNCT
easat-7093	159	31	c	c	NOUN
easat-7093	159	32	)	)	PUNCT
easat-7093	159	33	below	below	ADV
easat-7093	159	34	:	:	PUNCT
easat-7093	160	1	firm	firm	VERB
easat-7093	160	2	i	i	NOUN
easat-7093	160	3	:	:	PUNCT
easat-7093	160	4	e(earnings)iit	e(earnings)iit	PROPN
easat-7093	160	5	=	=	SYM
easat-7093	160	6	αi	αi	NOUN
easat-7093	161	1	+	+	CCONJ
easat-7093	161	2	βireturnit	βireturnit	ADJ
easat-7093	161	3	(	(	PUNCT
easat-7093	161	4	b	b	NOUN
easat-7093	161	5	)	)	PUNCT
easat-7093	161	6	firm	firm	NOUN
easat-7093	161	7	j	j	PROPN
easat-7093	161	8	:	:	PUNCT
easat-7093	161	9	e(earnings)ijt	e(earnings)ijt	NOUN
easat-7093	161	10	=	=	SYM
easat-7093	161	11	αj	αj	PROPN
easat-7093	161	12	+	+	CCONJ
easat-7093	161	13	βjreturnit	βjreturnit	ADJ
easat-7093	161	14	(	(	PUNCT
easat-7093	161	15	c	c	NOUN
easat-7093	161	16	)	)	PUNCT
easat-7093	161	17	where	where	SCONJ
easat-7093	161	18	:	:	PUNCT
easat-7093	161	19	e(earnings)iit	e(earnings)iit	PROPN
easat-7093	161	20	:	:	PUNCT
easat-7093	161	21	estimated	estimate	VERB
easat-7093	161	22	earnings	earning	NOUN
easat-7093	161	23	for	for	ADP
easat-7093	161	24	company	company	NOUN
easat-7093	161	25	i	i	PRON
easat-7093	161	26	for	for	ADP
easat-7093	161	27	period	period	NOUN
easat-7093	161	28	t	t	NOUN
easat-7093	161	29	using	use	VERB
easat-7093	161	30	company	company	NOUN
easat-7093	161	31	's	's	PART
easat-7093	161	32	accounting	accounting	NOUN
easat-7093	161	33	system	system	NOUN
easat-7093	161	34	and	and	CCONJ
easat-7093	161	35	company	company	NOUN
easat-7093	161	36	i	i	PRON
easat-7093	161	37	's	's	PART
easat-7093	161	38	return	return	NOUN
easat-7093	161	39	for	for	ADP
easat-7093	161	40	period	period	NOUN
easat-7093	161	41	t.	t.	PROPN
easat-7093	161	42	e(earnings)ijt	e(earnings)ijt	NOUN
easat-7093	161	43	:	:	PUNCT
easat-7093	162	1	estimated	estimate	VERB
easat-7093	162	2	earnings	earning	NOUN
easat-7093	162	3	for	for	ADP
easat-7093	162	4	company	company	NOUN
easat-7093	162	5	j	j	PROPN
easat-7093	162	6	for	for	ADP
easat-7093	162	7	period	period	NOUN
easat-7093	162	8	t	t	NOUN
easat-7093	162	9	using	use	VERB
easat-7093	162	10	company	company	NOUN
easat-7093	162	11	's	's	PART
easat-7093	162	12	accounting	accounting	NOUN
easat-7093	162	13	system	system	NOUN
easat-7093	162	14	and	and	CCONJ
easat-7093	162	15	company	company	NOUN
easat-7093	163	1	i	i	PRON
easat-7093	163	2	's	's	PART
easat-7093	163	3	return	return	NOUN
easat-7093	163	4	for	for	ADP
easat-7093	163	5	period	period	NOUN
easat-7093	163	6	t.	t.	NOUN
easat-7093	163	7	returnit	returnit	ADJ
easat-7093	163	8	:	:	PUNCT
easat-7093	163	9	return	return	VERB
easat-7093	163	10	on	on	ADP
easat-7093	163	11	equity	equity	NOUN
easat-7093	163	12	for	for	ADP
easat-7093	163	13	company	company	NOUN
easat-7093	163	14	i	i	PRON
easat-7093	163	15	for	for	ADP
easat-7093	163	16	period	period	NOUN
easat-7093	163	17	t.	t.	NOUN
easat-7093	163	18	‘	'	PUNCT
easat-7093	163	19	third	third	ADJ
easat-7093	163	20	:	:	PUNCT
easat-7093	163	21	determination	determination	NOUN
easat-7093	163	22	of	of	ADP
easat-7093	163	23	financial	financial	ADJ
easat-7093	163	24	statement	statement	NOUN
easat-7093	163	25	comparability	comparability	NOUN
easat-7093	163	26	index	index	NOUN
easat-7093	163	27	between	between	ADP
easat-7093	163	28	company	company	NOUN
easat-7093	163	29	i	i	PROPN
easat-7093	163	30	and	and	CCONJ
easat-7093	163	31	company	company	PROPN
easat-7093	163	32	j	j	PROPN
easat-7093	163	33	is	be	AUX
easat-7093	163	34	through	through	ADP
easat-7093	163	35	using	use	VERB
easat-7093	163	36	equation	equation	NOUN
easat-7093	163	37	(	(	PUNCT
easat-7093	163	38	d	d	NOUN
easat-7093	163	39	)	)	PUNCT
easat-7093	163	40	.	.	PUNCT
easat-7093	164	1	this	this	DET
easat-7093	164	2	process	process	NOUN
easat-7093	164	3	involves	involve	VERB
easat-7093	164	4	calculating	calculate	VERB
easat-7093	164	5	the	the	DET
easat-7093	164	6	summing	summing	NOUN
easat-7093	164	7	of	of	ADP
easat-7093	164	8	absolute	absolute	ADJ
easat-7093	164	9	differences	difference	NOUN
easat-7093	164	10	in	in	ADP
easat-7093	164	11	predicted	predict	VERB
easat-7093	164	12	earnings	earning	NOUN
easat-7093	164	13	over	over	ADP
easat-7093	164	14	a	a	DET
easat-7093	164	15	four	four	NUM
easat-7093	164	16	-	-	PUNCT
easat-7093	164	17	year	year	NOUN
easat-7093	164	18	period	period	NOUN
easat-7093	164	19	,	,	PUNCT
easat-7093	164	20	dividing	divide	VERB
easat-7093	164	21	the	the	DET
easat-7093	164	22	total	total	NOUN
easat-7093	164	23	by	by	ADP
easat-7093	164	24	4	4	NUM
easat-7093	164	25	,	,	PUNCT
easat-7093	164	26	and	and	CCONJ
easat-7093	164	27	then	then	ADV
easat-7093	164	28	multiplying	multiply	VERB
easat-7093	164	29	the	the	DET
easat-7093	164	30	result	result	NOUN
easat-7093	164	31	by	by	ADP
easat-7093	164	32	-1	-1	PUNCT
easat-7093	164	33	,	,	PUNCT
easat-7093	164	34	as	as	SCONJ
easat-7093	164	35	described	describe	VERB
easat-7093	164	36	below	below	ADV
easat-7093	164	37	:	:	PUNCT
easat-7093	164	38	t	t	NOUN
easat-7093	164	39	compijt	compijt	NOUN
easat-7093	165	1	=	=	NOUN
easat-7093	165	2	1/4	1/4	NUM
easat-7093	165	3	*	*	PUNCT
easat-7093	165	4	∑	∑	PROPN
easat-7093	165	5	|	|	ADV
easat-7093	165	6	e(earningsijt	e(earningsijt	NOUN
easat-7093	165	7	)	)	PUNCT
easat-7093	165	8	e(earningsijt	e(earningsijt	NOUN
easat-7093	165	9	)	)	PUNCT
easat-7093	165	10	|	|	ADV
easat-7093	165	11	(	(	PUNCT
easat-7093	165	12	d	d	X
easat-7093	165	13	)	)	PUNCT
easat-7093	165	14	t-3	t-3	NOUN
easat-7093	165	15	higher	high	ADJ
easat-7093	165	16	(	(	PUNCT
easat-7093	165	17	less	less	ADV
easat-7093	165	18	negative	negative	ADJ
easat-7093	165	19	)	)	PUNCT
easat-7093	165	20	values	value	NOUN
easat-7093	165	21	of	of	ADP
easat-7093	165	22	the	the	DET
easat-7093	165	23	compijt	compijt	NOUN
easat-7093	165	24	index	index	NOUN
easat-7093	165	25	indicate	indicate	VERB
easat-7093	165	26	higher	high	ADJ
easat-7093	165	27	financial	financial	ADJ
easat-7093	165	28	statement	statement	NOUN
easat-7093	165	29	comparability	comparability	NOUN
easat-7093	165	30	.	.	PUNCT
easat-7093	166	1	fourth	fourth	ADV
easat-7093	166	2	:	:	PUNCT
easat-7093	166	3	repetition	repetition	VERB
easat-7093	166	4	previous	previous	ADJ
easat-7093	166	5	two	two	NUM
easat-7093	166	6	steps	step	NOUN
easat-7093	166	7	for	for	ADP
easat-7093	166	8	all	all	DET
easat-7093	166	9	companies	company	NOUN
easat-7093	166	10	within	within	ADP
easat-7093	166	11	the	the	DET
easat-7093	166	12	same	same	ADJ
easat-7093	166	13	industry	industry	NOUN
easat-7093	166	14	.	.	PUNCT
easat-7093	167	1	fifth	fifth	ADJ
easat-7093	167	2	:	:	PUNCT
easat-7093	167	3	calculate	calculate	VERB
easat-7093	167	4	the	the	DET
easat-7093	167	5	annual	annual	ADJ
easat-7093	167	6	comparability	comparability	NOUN
easat-7093	167	7	index	index	NOUN
easat-7093	167	8	for	for	ADP
easat-7093	167	9	each	each	DET
easat-7093	167	10	company	company	NOUN
easat-7093	167	11	by	by	ADP
easat-7093	167	12	taking	take	VERB
easat-7093	167	13	the	the	DET
easat-7093	167	14	average	average	NOUN
easat-7093	167	15	of	of	ADP
easat-7093	167	16	its	its	PRON
easat-7093	167	17	comparability	comparability	NOUN
easat-7093	167	18	scores	score	NOUN
easat-7093	167	19	relative	relative	ADJ
easat-7093	167	20	to	to	ADP
easat-7093	167	21	other	other	ADJ
easat-7093	167	22	firms	firm	NOUN
easat-7093	167	23	in	in	ADP
easat-7093	167	24	the	the	DET
easat-7093	167	25	same	same	ADJ
easat-7093	167	26	industry	industry	NOUN
easat-7093	167	27	.	.	PUNCT
easat-7093	168	1	consequently	consequently	ADV
easat-7093	168	2	,	,	PUNCT
easat-7093	168	3	companies	company	NOUN
easat-7093	168	4	that	that	PRON
easat-7093	168	5	achieve	achieve	VERB
easat-7093	168	6	a	a	DET
easat-7093	168	7	higher	high	ADJ
easat-7093	168	8	average	average	ADJ
easat-7093	168	9	value	value	NOUN
easat-7093	168	10	are	be	AUX
easat-7093	168	11	considered	consider	VERB
easat-7093	168	12	to	to	PART
easat-7093	168	13	have	have	VERB
easat-7093	168	14	more	more	ADV
easat-7093	168	15	comparable	comparable	ADJ
easat-7093	168	16	accounting	accounting	NOUN
easat-7093	168	17	systems	system	NOUN
easat-7093	168	18	within	within	ADP
easat-7093	168	19	their	their	PRON
easat-7093	168	20	respective	respective	ADJ
easat-7093	168	21	sectors	sector	NOUN
easat-7093	168	22	.	.	PUNCT
easat-7093	169	1	3.3.2	3.3.2	X
easat-7093	169	2	.	.	PUNCT
easat-7093	169	3	independent	independent	ADJ
easat-7093	169	4	variable	variable	NOUN
easat-7093	169	5	:	:	PUNCT
easat-7093	169	6	industry	industry	NOUN
easat-7093	169	7	concentration	concentration	NOUN
easat-7093	169	8	industry	industry	NOUN
easat-7093	169	9	concentration	concentration	NOUN
easat-7093	169	10	is	be	AUX
easat-7093	169	11	measured	measure	VERB
easat-7093	169	12	using	use	VERB
easat-7093	169	13	the	the	DET
easat-7093	169	14	herfindahl	herfindahl	NOUN
easat-7093	169	15	index	index	NOUN
easat-7093	169	16	,	,	PUNCT
easat-7093	169	17	which	which	PRON
easat-7093	169	18	is	be	AUX
easat-7093	169	19	one	one	NUM
easat-7093	169	20	of	of	ADP
easat-7093	169	21	the	the	DET
easat-7093	169	22	most	most	ADV
easat-7093	169	23	commonly	commonly	ADV
easat-7093	169	24	applied	apply	VERB
easat-7093	169	25	metrics	metric	NOUN
easat-7093	169	26	in	in	ADP
easat-7093	169	27	the	the	DET
easat-7093	169	28	literature	literature	NOUN
easat-7093	169	29	.	.	PUNCT
easat-7093	170	1	in	in	ADP
easat-7093	170	2	this	this	DET
easat-7093	170	3	study	study	NOUN
easat-7093	170	4	,	,	PUNCT
easat-7093	170	5	the	the	DET
easat-7093	170	6	index	index	NOUN
easat-7093	170	7	is	be	AUX
easat-7093	170	8	computed	compute	VERB
easat-7093	170	9	based	base	VERB
easat-7093	170	10	on	on	ADP
easat-7093	170	11	sales	sale	NOUN
easat-7093	170	12	values	value	NOUN
easat-7093	170	13	,	,	PUNCT
easat-7093	170	14	in	in	ADP
easat-7093	170	15	line	line	NOUN
easat-7093	170	16	with	with	ADP
easat-7093	170	17	the	the	DET
easat-7093	170	18	methodologies	methodology	NOUN
easat-7093	170	19	employed	employ	VERB
easat-7093	170	20	by	by	ADP
easat-7093	170	21	pisano	pisano	NOUN
easat-7093	170	22	and	and	CCONJ
easat-7093	170	23	landriani	landriani	VERB
easat-7093	171	1	[	[	X
easat-7093	171	2	22	22	NUM
easat-7093	171	3	]	]	PUNCT
easat-7093	171	4	;	;	PUNCT
easat-7093	171	5	utama	utama	PROPN
easat-7093	171	6	[	[	X
easat-7093	171	7	61	61	NUM
easat-7093	171	8	]	]	PUNCT
easat-7093	171	9	and	and	CCONJ
easat-7093	171	10	wang	wang	PROPN
easat-7093	172	1	[	[	X
easat-7093	172	2	62	62	NUM
easat-7093	172	3	]	]	PUNCT
easat-7093	172	4	as	as	SCONJ
easat-7093	172	5	outlined	outline	VERB
easat-7093	172	6	below	below	ADV
easat-7093	172	7	:	:	PUNCT
easat-7093	172	8	1149	1149	NUM
easat-7093	172	9	edelweiss	edelweiss	PROPN
easat-7093	172	10	applied	apply	VERB
easat-7093	172	11	science	science	NOUN
easat-7093	172	12	and	and	CCONJ
easat-7093	172	13	technology	technology	NOUN
easat-7093	172	14	issn	issn	PROPN
easat-7093	172	15	:	:	PUNCT
easat-7093	172	16	2576	2576	NUM
easat-7093	172	17	-	-	SYM
easat-7093	172	18	8484	8484	NUM
easat-7093	172	19	vol	vol	NOUN
easat-7093	172	20	.	.	PROPN
easat-7093	172	21	9	9	NUM
easat-7093	172	22	,	,	PUNCT
easat-7093	172	23	no	no	INTJ
easat-7093	172	24	.	.	NOUN
easat-7093	172	25	5	5	NUM
easat-7093	172	26	:	:	PUNCT
easat-7093	172	27	1143	1143	NUM
easat-7093	172	28	-	-	SYM
easat-7093	172	29	1156	1156	NUM
easat-7093	172	30	,	,	PUNCT
easat-7093	172	31	2025	2025	NUM
easat-7093	172	32	doi	doi	NOUN
easat-7093	172	33	:	:	PUNCT
easat-7093	172	34	10.55214/25768484.v9i5.7093	10.55214/25768484.v9i5.7093	PROPN
easat-7093	172	35	©	©	PROPN
easat-7093	172	36	2025	2025	NUM
easat-7093	172	37	by	by	ADP
easat-7093	172	38	the	the	DET
easat-7093	172	39	authors	author	NOUN
easat-7093	172	40	;	;	PUNCT
easat-7093	172	41	licensee	licensee	PROPN
easat-7093	172	42	learning	learning	NOUN
easat-7093	172	43	gate	gate	NOUN
easat-7093	172	44	where	where	SCONJ
easat-7093	172	45	:	:	PUNCT
easat-7093	172	46	salesij	salesij	PROPN
easat-7093	172	47	represents	represent	VERB
easat-7093	172	48	the	the	DET
easat-7093	172	49	sales	sale	NOUN
easat-7093	172	50	of	of	ADP
easat-7093	172	51	firm	firm	ADJ
easat-7093	172	52	i	i	PROPN
easat-7093	172	53	within	within	ADP
easat-7093	172	54	industry	industry	PROPN
easat-7093	172	55	j	j	PROPN
easat-7093	172	56	;	;	PUNCT
easat-7093	172	57	salesj	salesj	ADJ
easat-7093	172	58	denotes	denote	VERB
easat-7093	172	59	the	the	DET
easat-7093	172	60	total	total	ADJ
easat-7093	172	61	sales	sale	NOUN
easat-7093	172	62	of	of	ADP
easat-7093	172	63	all	all	DET
easat-7093	172	64	firms	firm	NOUN
easat-7093	172	65	in	in	ADP
easat-7093	172	66	industry	industry	PROPN
easat-7093	172	67	j	j	PROPN
easat-7093	172	68	;	;	PUNCT
easat-7093	172	69	and	and	CCONJ
easat-7093	172	70	nj	nj	PROPN
easat-7093	172	71	refers	refer	VERB
easat-7093	172	72	to	to	ADP
easat-7093	172	73	the	the	DET
easat-7093	172	74	number	number	NOUN
easat-7093	172	75	of	of	ADP
easat-7093	172	76	firms	firm	NOUN
easat-7093	172	77	operating	operate	VERB
easat-7093	172	78	in	in	ADP
easat-7093	172	79	industry	industry	NOUN
easat-7093	172	80	j.	j.	PROPN
easat-7093	172	81	a	a	DET
easat-7093	172	82	higher	high	ADJ
easat-7093	172	83	value	value	NOUN
easat-7093	172	84	of	of	ADP
easat-7093	172	85	this	this	DET
easat-7093	172	86	indicator	indicator	NOUN
easat-7093	172	87	reflects	reflect	VERB
easat-7093	172	88	a	a	DET
easat-7093	172	89	greater	great	ADJ
easat-7093	172	90	degree	degree	NOUN
easat-7093	172	91	of	of	ADP
easat-7093	172	92	industry	industry	NOUN
easat-7093	172	93	concentration	concentration	NOUN
easat-7093	172	94	.	.	PUNCT
easat-7093	173	1	3.3.3	3.3.3	X
easat-7093	173	2	.	.	PUNCT
easat-7093	174	1	control	control	NOUN
easat-7093	174	2	variables	variable	VERB
easat-7093	174	3	several	several	ADJ
easat-7093	174	4	studies	study	NOUN
easat-7093	174	5	(	(	PUNCT
easat-7093	174	6	e.g.	e.g.	ADV
easat-7093	174	7	,	,	PUNCT
easat-7093	174	8	[	[	X
easat-7093	174	9	12	12	NUM
easat-7093	174	10	,	,	PUNCT
easat-7093	174	11	18	18	NUM
easat-7093	174	12	,	,	PUNCT
easat-7093	174	13	63	63	NUM
easat-7093	174	14	-	-	SYM
easat-7093	174	15	65	65	NUM
easat-7093	174	16	]	]	PUNCT
easat-7093	174	17	)	)	PUNCT
easat-7093	174	18	have	have	AUX
easat-7093	174	19	identified	identify	VERB
easat-7093	174	20	various	various	ADJ
easat-7093	174	21	factors	factor	NOUN
easat-7093	174	22	that	that	PRON
easat-7093	174	23	may	may	AUX
easat-7093	174	24	influence	influence	VERB
easat-7093	174	25	financial	financial	ADJ
easat-7093	174	26	statement	statement	NOUN
easat-7093	174	27	comparability	comparability	NOUN
easat-7093	174	28	.	.	PUNCT
easat-7093	175	1	accordingly	accordingly	ADV
easat-7093	175	2	,	,	PUNCT
easat-7093	175	3	a	a	DET
easat-7093	175	4	set	set	NOUN
easat-7093	175	5	of	of	ADP
easat-7093	175	6	control	control	NOUN
easat-7093	175	7	variables	variable	NOUN
easat-7093	175	8	will	will	AUX
easat-7093	175	9	be	be	AUX
easat-7093	175	10	incorporated	incorporate	VERB
easat-7093	175	11	into	into	ADP
easat-7093	175	12	the	the	DET
easat-7093	175	13	analysis	analysis	NOUN
easat-7093	175	14	:	:	PUNCT
easat-7093	175	15	•	•	NUM
easat-7093	175	16	firm	firm	ADJ
easat-7093	175	17	size	size	NOUN
easat-7093	175	18	:	:	PUNCT
easat-7093	175	19	measured	measure	VERB
easat-7093	175	20	by	by	ADP
easat-7093	175	21	the	the	DET
easat-7093	175	22	natural	natural	ADJ
easat-7093	175	23	logarithm	logarithm	NOUN
easat-7093	175	24	of	of	ADP
easat-7093	175	25	total	total	ADJ
easat-7093	175	26	assets	asset	NOUN
easat-7093	175	27	at	at	ADP
easat-7093	175	28	the	the	DET
easat-7093	175	29	end	end	NOUN
easat-7093	175	30	of	of	ADP
easat-7093	175	31	the	the	DET
easat-7093	175	32	year	year	NOUN
easat-7093	175	33	.	.	PUNCT
easat-7093	176	1	•	•	NOUN
easat-7093	176	2	leverage	leverage	NOUN
easat-7093	176	3	:	:	PUNCT
easat-7093	176	4	measured	measure	VERB
easat-7093	176	5	by	by	ADP
easat-7093	176	6	the	the	DET
easat-7093	176	7	ratio	ratio	NOUN
easat-7093	176	8	of	of	ADP
easat-7093	176	9	total	total	ADJ
easat-7093	176	10	debts	debt	NOUN
easat-7093	176	11	to	to	ADP
easat-7093	176	12	total	total	ADJ
easat-7093	176	13	assets	asset	NOUN
easat-7093	176	14	.	.	PUNCT
easat-7093	177	1	•	•	NUM
easat-7093	177	2	return	return	NOUN
easat-7093	177	3	on	on	ADP
easat-7093	177	4	assets	asset	NOUN
easat-7093	177	5	:	:	PUNCT
easat-7093	177	6	measured	measure	VERB
easat-7093	177	7	by	by	ADP
easat-7093	177	8	net	net	ADJ
easat-7093	177	9	profit	profit	NOUN
easat-7093	177	10	divided	divide	VERB
easat-7093	177	11	by	by	ADP
easat-7093	177	12	total	total	ADJ
easat-7093	177	13	assets	asset	NOUN
easat-7093	177	14	.	.	PUNCT
easat-7093	178	1	•	•	NUM
easat-7093	178	2	mb	mb	ADP
easat-7093	178	3	:	:	PUNCT
easat-7093	178	4	measured	measure	VERB
easat-7093	178	5	by	by	ADP
easat-7093	178	6	the	the	DET
easat-7093	178	7	market	market	NOUN
easat-7093	178	8	value	value	NOUN
easat-7093	178	9	of	of	ADP
easat-7093	178	10	equity	equity	NOUN
easat-7093	178	11	divided	divide	VERB
easat-7093	178	12	by	by	ADP
easat-7093	178	13	book	book	NOUN
easat-7093	178	14	value	value	NOUN
easat-7093	178	15	of	of	ADP
easat-7093	178	16	equity	equity	NOUN
easat-7093	178	17	.	.	PUNCT
easat-7093	179	1	•	•	NUM
easat-7093	179	2	loss	loss	NOUN
easat-7093	179	3	:	:	PUNCT
easat-7093	179	4	this	this	DET
easat-7093	179	5	variable	variable	NOUN
easat-7093	179	6	is	be	AUX
easat-7093	179	7	measured	measure	VERB
easat-7093	179	8	using	use	VERB
easat-7093	179	9	a	a	DET
easat-7093	179	10	dummy	dummy	ADJ
easat-7093	179	11	variable	variable	NOUN
easat-7093	179	12	that	that	PRON
easat-7093	179	13	takes	take	VERB
easat-7093	179	14	the	the	DET
easat-7093	179	15	value	value	NOUN
easat-7093	179	16	of	of	ADP
easat-7093	179	17	(	(	PUNCT
easat-7093	179	18	1	1	X
easat-7093	179	19	)	)	PUNCT
easat-7093	179	20	if	if	SCONJ
easat-7093	179	21	the	the	DET
easat-7093	179	22	company	company	NOUN
easat-7093	179	23	has	have	AUX
easat-7093	179	24	reported	report	VERB
easat-7093	179	25	a	a	DET
easat-7093	179	26	loss	loss	NOUN
easat-7093	179	27	,	,	PUNCT
easat-7093	179	28	and	and	CCONJ
easat-7093	179	29	0	0	NUM
easat-7093	179	30	otherwise	otherwise	ADV
easat-7093	179	31	.	.	PUNCT
easat-7093	180	1	•	•	NUM
easat-7093	180	2	audit	audit	NOUN
easat-7093	180	3	firm	firm	NOUN
easat-7093	180	4	size	size	NOUN
easat-7093	180	5	:	:	PUNCT
easat-7093	180	6	this	this	DET
easat-7093	180	7	variable	variable	NOUN
easat-7093	180	8	is	be	AUX
easat-7093	180	9	measured	measure	VERB
easat-7093	180	10	using	use	VERB
easat-7093	180	11	a	a	DET
easat-7093	180	12	dummy	dummy	ADJ
easat-7093	180	13	variable	variable	NOUN
easat-7093	180	14	that	that	PRON
easat-7093	180	15	takes	take	VERB
easat-7093	180	16	the	the	DET
easat-7093	180	17	value	value	NOUN
easat-7093	180	18	of	of	ADP
easat-7093	180	19	(	(	PUNCT
easat-7093	180	20	1	1	X
easat-7093	180	21	)	)	PUNCT
easat-7093	180	22	if	if	SCONJ
easat-7093	180	23	the	the	DET
easat-7093	180	24	company	company	NOUN
easat-7093	180	25	’s	’s	PART
easat-7093	180	26	financial	financial	ADJ
easat-7093	180	27	statements	statement	NOUN
easat-7093	180	28	are	be	AUX
easat-7093	180	29	audited	audit	VERB
easat-7093	180	30	by	by	ADP
easat-7093	180	31	a	a	DET
easat-7093	180	32	firm	firm	NOUN
easat-7093	180	33	affiliated	affiliate	VERB
easat-7093	180	34	with	with	ADP
easat-7093	180	35	one	one	NUM
easat-7093	180	36	of	of	ADP
easat-7093	180	37	the	the	DET
easat-7093	180	38	big	big	ADJ
easat-7093	180	39	four	four	NUM
easat-7093	180	40	audit	audit	NOUN
easat-7093	180	41	firms	firm	NOUN
easat-7093	180	42	,	,	PUNCT
easat-7093	180	43	and	and	CCONJ
easat-7093	180	44	0	0	NUM
easat-7093	180	45	otherwise	otherwise	ADV
easat-7093	180	46	.	.	PUNCT
easat-7093	181	1	4	4	X
easat-7093	181	2	.	.	NOUN
easat-7093	181	3	results	result	NOUN
easat-7093	181	4	and	and	CCONJ
easat-7093	181	5	discussion	discussion	NOUN
easat-7093	181	6	4.1	4.1	NUM
easat-7093	181	7	.	.	PUNCT
easat-7093	182	1	descriptive	descriptive	ADJ
easat-7093	182	2	statistics	statistic	NOUN
easat-7093	182	3	the	the	DET
easat-7093	182	4	descriptive	descriptive	ADJ
easat-7093	182	5	statistics	statistic	NOUN
easat-7093	182	6	presented	present	VERB
easat-7093	182	7	in	in	ADP
easat-7093	182	8	table	table	NOUN
easat-7093	182	9	(	(	PUNCT
easat-7093	182	10	2	2	NUM
easat-7093	182	11	)	)	PUNCT
easat-7093	182	12	indicate	indicate	VERB
easat-7093	182	13	that	that	SCONJ
easat-7093	182	14	the	the	DET
easat-7093	182	15	average	average	ADJ
easat-7093	182	16	values	value	NOUN
easat-7093	182	17	for	for	ADP
easat-7093	182	18	financial	financial	ADJ
easat-7093	182	19	statement	statement	NOUN
easat-7093	182	20	comparability	comparability	NOUN
easat-7093	182	21	and	and	CCONJ
easat-7093	182	22	industry	industry	NOUN
easat-7093	182	23	concentration	concentration	NOUN
easat-7093	182	24	over	over	ADP
easat-7093	182	25	the	the	DET
easat-7093	182	26	study	study	NOUN
easat-7093	182	27	period	period	NOUN
easat-7093	182	28	were	be	AUX
easat-7093	182	29	-0.1578	-0.1578	NOUN
easat-7093	182	30	and	and	CCONJ
easat-7093	182	31	0.2881	0.2881	NUM
easat-7093	182	32	,	,	PUNCT
easat-7093	182	33	respectively	respectively	ADV
easat-7093	182	34	.	.	PUNCT
easat-7093	183	1	the	the	DET
easat-7093	183	2	standard	standard	ADJ
easat-7093	183	3	deviations	deviation	NOUN
easat-7093	183	4	for	for	ADP
easat-7093	183	5	these	these	DET
easat-7093	183	6	two	two	NUM
easat-7093	183	7	variables	variable	NOUN
easat-7093	183	8	were	be	AUX
easat-7093	183	9	0.0938	0.0938	NUM
easat-7093	183	10	and	and	CCONJ
easat-7093	183	11	0.2222	0.2222	NUM
easat-7093	183	12	,	,	PUNCT
easat-7093	183	13	respectively	respectively	ADV
easat-7093	183	14	.	.	PUNCT
easat-7093	184	1	additionally	additionally	ADV
easat-7093	184	2	,	,	PUNCT
easat-7093	184	3	201	201	NUM
easat-7093	184	4	annual	annual	ADJ
easat-7093	184	5	observations	observation	NOUN
easat-7093	184	6	,	,	PUNCT
easat-7093	184	7	accounting	account	VERB
easat-7093	184	8	for	for	ADP
easat-7093	184	9	36.3	36.3	NUM
easat-7093	184	10	%	%	NOUN
easat-7093	184	11	of	of	ADP
easat-7093	184	12	the	the	DET
easat-7093	184	13	total	total	NOUN
easat-7093	184	14	,	,	PUNCT
easat-7093	184	15	were	be	AUX
easat-7093	184	16	audited	audit	VERB
easat-7093	184	17	by	by	ADP
easat-7093	184	18	big	big	ADJ
easat-7093	184	19	four	four	NUM
easat-7093	184	20	audit	audit	NOUN
easat-7093	184	21	firms	firm	NOUN
easat-7093	184	22	.	.	PUNCT
easat-7093	185	1	on	on	ADP
easat-7093	185	2	the	the	DET
easat-7093	185	3	other	other	ADJ
easat-7093	185	4	hand	hand	NOUN
easat-7093	185	5	,	,	PUNCT
easat-7093	185	6	the	the	DET
easat-7093	185	7	number	number	NOUN
easat-7093	185	8	of	of	ADP
easat-7093	185	9	annual	annual	ADJ
easat-7093	185	10	observations	observation	NOUN
easat-7093	185	11	reporting	reporting	NOUN
easat-7093	185	12	losses	loss	NOUN
easat-7093	185	13	totaled	total	VERB
easat-7093	185	14	136	136	NUM
easat-7093	185	15	,	,	PUNCT
easat-7093	185	16	accounting	account	VERB
easat-7093	185	17	for	for	ADP
easat-7093	185	18	24.6	24.6	NUM
easat-7093	185	19	%	%	NOUN
easat-7093	185	20	.	.	PUNCT
easat-7093	186	1	table	table	NOUN
easat-7093	186	2	2	2	NUM
easat-7093	186	3	.	.	PUNCT
easat-7093	186	4	descriptive	descriptive	ADJ
easat-7093	186	5	statistics	statistic	NOUN
easat-7093	186	6	.	.	PUNCT
easat-7093	187	1	variables	variable	NOUN
easat-7093	187	2	minimum	minimum	ADJ
easat-7093	187	3	maximum	maximum	ADJ
easat-7093	187	4	mean	mean	ADJ
easat-7093	187	5	std	std	NOUN
easat-7093	187	6	.	.	PUNCT
easat-7093	188	1	deviation	deviation	NOUN
easat-7093	188	2	comp	comp	PROPN
easat-7093	188	3	-0.8057	-0.8057	PROPN
easat-7093	188	4	-0.0108	-0.0108	PROPN
easat-7093	188	5	-0.1578	-0.1578	PUNCT
easat-7093	189	1	0.0938	0.0938	NUM
easat-7093	189	2	con	con	NOUN
easat-7093	189	3	0.0594	0.0594	NUM
easat-7093	189	4	0.9993	0.9993	NUM
easat-7093	189	5	0.2881	0.2881	NUM
easat-7093	189	6	0.2222	0.2222	NUM
easat-7093	189	7	size	size	NOUN
easat-7093	189	8	16.5457	16.5457	NUM
easat-7093	189	9	24.6825	24.6825	NUM
easat-7093	189	10	20.5813	20.5813	NUM
easat-7093	189	11	1.5949	1.5949	NUM
easat-7093	189	12	lev	lev	NOUN
easat-7093	189	13	0.0008	0.0008	NUM
easat-7093	189	14	0.9978	0.9978	NUM
easat-7093	189	15	0.4272	0.4272	NUM
easat-7093	189	16	0.2238	0.2238	NUM
easat-7093	189	17	roa	roa	PROPN
easat-7093	189	18	-0.47035	-0.47035	NOUN
easat-7093	189	19	0.5280	0.5280	NUM
easat-7093	189	20	0.0391	0.0391	NUM
easat-7093	189	21	0.0983	0.0983	NUM
easat-7093	189	22	mb	mb	ADP
easat-7093	189	23	0.10000	0.10000	NUM
easat-7093	189	24	10.9290	10.9290	NUM
easat-7093	189	25	1.5966	1.5966	NUM
easat-7093	189	26	1.3930	1.3930	NUM
easat-7093	189	27	loss	loss	NOUN
easat-7093	189	28	0	0	NUM
easat-7093	189	29	1	1	NUM
easat-7093	189	30	0.25	0.25	NUM
easat-7093	189	31	0.431	0.431	NUM
easat-7093	189	32	big	big	ADJ
easat-7093	189	33	0	0	NUM
easat-7093	189	34	1	1	NUM
easat-7093	189	35	0.36	0.36	NUM
easat-7093	189	36	0.481	0.481	NUM
easat-7093	189	37	where	where	SCONJ
easat-7093	189	38	:	:	PUNCT
easat-7093	189	39	comp	comp	NOUN
easat-7093	189	40	:	:	PUNCT
easat-7093	189	41	financial	financial	ADJ
easat-7093	189	42	statement	statement	NOUN
easat-7093	189	43	comparability	comparability	NOUN
easat-7093	189	44	,	,	PUNCT
easat-7093	189	45	con	con	NOUN
easat-7093	189	46	:	:	PUNCT
easat-7093	189	47	industry	industry	NOUN
easat-7093	189	48	concentration	concentration	NOUN
easat-7093	189	49	,	,	PUNCT
easat-7093	189	50	size	size	NOUN
easat-7093	189	51	:	:	PUNCT
easat-7093	189	52	firm	firm	ADJ
easat-7093	189	53	size	size	NOUN
easat-7093	189	54	,	,	PUNCT
easat-7093	189	55	lev	lev	NOUN
easat-7093	189	56	:	:	PUNCT
easat-7093	189	57	financial	financial	ADJ
easat-7093	189	58	leverage	leverage	NOUN
easat-7093	189	59	,	,	PUNCT
easat-7093	189	60	roa	roa	PROPN
easat-7093	189	61	:	:	PUNCT
easat-7093	189	62	return	return	VERB
easat-7093	189	63	on	on	ADP
easat-7093	189	64	assets	asset	NOUN
easat-7093	189	65	,	,	PUNCT
easat-7093	189	66	mb	mb	ADP
easat-7093	189	67	:	:	PUNCT
easat-7093	189	68	market	market	NOUN
easat-7093	189	69	to	to	ADP
easat-7093	189	70	book	book	NOUN
easat-7093	189	71	value	value	NOUN
easat-7093	189	72	,	,	PUNCT
easat-7093	189	73	loss	loss	NOUN
easat-7093	189	74	:	:	PUNCT
easat-7093	189	75	firm	firm	ADJ
easat-7093	189	76	incurred	incur	VERB
easat-7093	189	77	losses	loss	NOUN
easat-7093	189	78	,	,	PUNCT
easat-7093	189	79	big	big	ADJ
easat-7093	189	80	:	:	PUNCT
easat-7093	189	81	audit	audit	NOUN
easat-7093	189	82	firm	firm	ADJ
easat-7093	189	83	size	size	NOUN
easat-7093	189	84	.	.	PUNCT
easat-7093	190	1	4.2	4.2	NUM
easat-7093	190	2	.	.	PUNCT
easat-7093	190	3	correlation	correlation	NOUN
easat-7093	190	4	between	between	ADP
easat-7093	190	5	study	study	NOUN
easat-7093	190	6	variables	variable	NOUN
easat-7093	190	7	table	table	NOUN
easat-7093	190	8	3	3	NUM
easat-7093	190	9	.	.	PUNCT
easat-7093	190	10	presents	present	NOUN
easat-7093	190	11	pearson	pearson	PROPN
easat-7093	190	12	correlation	correlation	NOUN
easat-7093	190	13	coefficients	coefficient	NOUN
easat-7093	190	14	among	among	ADP
easat-7093	190	15	the	the	DET
easat-7093	190	16	study	study	NOUN
easat-7093	190	17	variables	variable	NOUN
easat-7093	190	18	.	.	PUNCT
easat-7093	191	1	the	the	DET
easat-7093	191	2	results	result	NOUN
easat-7093	191	3	reveal	reveal	VERB
easat-7093	191	4	a	a	DET
easat-7093	191	5	significant	significant	ADJ
easat-7093	191	6	positive	positive	ADJ
easat-7093	191	7	correlation	correlation	NOUN
easat-7093	191	8	at	at	ADP
easat-7093	191	9	the	the	DET
easat-7093	191	10	5	5	NUM
easat-7093	191	11	%	%	NOUN
easat-7093	191	12	significance	significance	NOUN
easat-7093	191	13	level	level	NOUN
easat-7093	191	14	between	between	ADP
easat-7093	191	15	financial	financial	ADJ
easat-7093	191	16	statement	statement	NOUN
easat-7093	191	17	comparability	comparability	NOUN
easat-7093	191	18	and	and	CCONJ
easat-7093	191	19	both	both	DET
easat-7093	191	20	return	return	VERB
easat-7093	191	21	on	on	ADP
easat-7093	191	22	assets	asset	NOUN
easat-7093	191	23	and	and	CCONJ
easat-7093	191	24	market	market	NOUN
easat-7093	191	25	-	-	PUNCT
easat-7093	191	26	to	to	ADP
easat-7093	191	27	-	-	PUNCT
easat-7093	191	28	book	book	NOUN
easat-7093	191	29	value	value	NOUN
easat-7093	191	30	,	,	PUNCT
easat-7093	191	31	with	with	ADP
easat-7093	191	32	correlation	correlation	NOUN
easat-7093	191	33	coefficients	coefficient	NOUN
easat-7093	191	34	of	of	ADP
easat-7093	191	35	0.158	0.158	NUM
easat-7093	191	36	and	and	CCONJ
easat-7093	191	37	0.135	0.135	NUM
easat-7093	191	38	,	,	PUNCT
easat-7093	191	39	respectively	respectively	ADV
easat-7093	191	40	.	.	PUNCT
easat-7093	192	1	while	while	SCONJ
easat-7093	192	2	there	there	PRON
easat-7093	192	3	is	be	VERB
easat-7093	192	4	a	a	DET
easat-7093	192	5	significant	significant	ADJ
easat-7093	192	6	negative	negative	ADJ
easat-7093	192	7	correlation	correlation	NOUN
easat-7093	192	8	at	at	ADP
easat-7093	192	9	the	the	DET
easat-7093	192	10	5	5	NUM
easat-7093	192	11	%	%	NOUN
easat-7093	192	12	significance	significance	NOUN
easat-7093	192	13	level	level	NOUN
easat-7093	192	14	between	between	ADP
easat-7093	192	15	the	the	DET
easat-7093	192	16	financial	financial	ADJ
easat-7093	192	17	statement	statement	NOUN
easat-7093	192	18	comparability	comparability	NOUN
easat-7093	192	19	and	and	CCONJ
easat-7093	192	20	industry	industry	NOUN
easat-7093	192	21	concentration	concentration	NOUN
easat-7093	192	22	,	,	PUNCT
easat-7093	192	23	leverage	leverage	NOUN
easat-7093	192	24	,	,	PUNCT
easat-7093	192	25	and	and	CCONJ
easat-7093	192	26	instances	instance	NOUN
easat-7093	192	27	of	of	ADP
easat-7093	192	28	company	company	NOUN
easat-7093	192	29	losses	loss	NOUN
easat-7093	192	30	,	,	PUNCT
easat-7093	192	31	with	with	ADP
easat-7093	192	32	correlation	correlation	NOUN
easat-7093	192	33	coefficients	coefficient	NOUN
easat-7093	192	34	of	of	ADP
easat-7093	192	35	-0.196	-0.196	PROPN
easat-7093	192	36	,	,	PUNCT
easat-7093	192	37	-0.252	-0.252	NOUN
easat-7093	192	38	,	,	PUNCT
easat-7093	192	39	and	and	CCONJ
easat-7093	192	40	-0.152	-0.152	NUM
easat-7093	192	41	,	,	PUNCT
easat-7093	192	42	respectively	respectively	ADV
easat-7093	192	43	.	.	PUNCT
easat-7093	193	1	on	on	ADP
easat-7093	193	2	the	the	DET
easat-7093	193	3	other	other	ADJ
easat-7093	193	4	hand	hand	NOUN
easat-7093	193	5	,	,	PUNCT
easat-7093	193	6	there	there	PRON
easat-7093	193	7	is	be	VERB
easat-7093	193	8	a	a	DET
easat-7093	193	9	significant	significant	ADJ
easat-7093	193	10	positive	positive	ADJ
easat-7093	193	11	correlation	correlation	NOUN
easat-7093	193	12	at	at	ADP
easat-7093	193	13	the	the	DET
easat-7093	193	14	5	5	NUM
easat-7093	193	15	%	%	NOUN
easat-7093	193	16	significance	significance	NOUN
easat-7093	193	17	level	level	NOUN
easat-7093	193	18	between	between	ADP
easat-7093	193	19	industry	industry	NOUN
easat-7093	193	20	concentration	concentration	NOUN
easat-7093	193	21	and	and	CCONJ
easat-7093	193	22	company	company	NOUN
easat-7093	193	23	size	size	NOUN
easat-7093	193	24	,	,	PUNCT
easat-7093	193	25	leverage	leverage	NOUN
easat-7093	193	26	,	,	PUNCT
easat-7093	193	27	return	return	VERB
easat-7093	193	28	on	on	ADP
easat-7093	193	29	assets	asset	NOUN
easat-7093	193	30	,	,	PUNCT
easat-7093	193	31	and	and	CCONJ
easat-7093	193	32	audit	audit	NOUN
easat-7093	193	33	firm	firm	ADJ
easat-7093	193	34	size	size	NOUN
easat-7093	193	35	,	,	PUNCT
easat-7093	193	36	with	with	ADP
easat-7093	193	37	corresponding	correspond	VERB
easat-7093	193	38	correlation	correlation	NOUN
easat-7093	193	39	coefficients	coefficient	NOUN
easat-7093	193	40	of	of	ADP
easat-7093	193	41	0.115	0.115	NUM
easat-7093	193	42	,	,	PUNCT
easat-7093	193	43	0.146	0.146	NUM
easat-7093	193	44	,	,	PUNCT
easat-7093	193	45	0.084	0.084	NUM
easat-7093	193	46	,	,	PUNCT
easat-7093	193	47	and	and	CCONJ
easat-7093	193	48	0.117	0.117	NUM
easat-7093	193	49	,	,	PUNCT
easat-7093	193	50	respectively	respectively	ADV
easat-7093	193	51	.	.	PUNCT
easat-7093	194	1	1150	1150	NUM
easat-7093	194	2	edelweiss	edelweiss	PROPN
easat-7093	194	3	applied	apply	VERB
easat-7093	194	4	science	science	NOUN
easat-7093	194	5	and	and	CCONJ
easat-7093	194	6	technology	technology	NOUN
easat-7093	194	7	issn	issn	PROPN
easat-7093	194	8	:	:	PUNCT
easat-7093	194	9	2576	2576	NUM
easat-7093	194	10	-	-	SYM
easat-7093	194	11	8484	8484	NUM
easat-7093	194	12	vol	vol	NOUN
easat-7093	194	13	.	.	PROPN
easat-7093	195	1	9	9	NUM
easat-7093	195	2	,	,	PUNCT
easat-7093	195	3	no	no	INTJ
easat-7093	195	4	.	.	NOUN
easat-7093	195	5	5	5	NUM
easat-7093	195	6	:	:	PUNCT
easat-7093	195	7	1143	1143	NUM
easat-7093	195	8	-	-	SYM
easat-7093	195	9	1156	1156	NUM
easat-7093	195	10	,	,	PUNCT
easat-7093	195	11	2025	2025	NUM
easat-7093	195	12	doi	doi	NOUN
easat-7093	195	13	:	:	PUNCT
easat-7093	195	14	10.55214/25768484.v9i5.7093	10.55214/25768484.v9i5.7093	PROPN
easat-7093	195	15	©	©	PROPN
easat-7093	195	16	2025	2025	NUM
easat-7093	195	17	by	by	ADP
easat-7093	195	18	the	the	DET
easat-7093	195	19	authors	author	NOUN
easat-7093	195	20	;	;	PUNCT
easat-7093	195	21	licensee	licensee	PROPN
easat-7093	195	22	learning	learn	VERB
easat-7093	195	23	gate	gate	NOUN
easat-7093	195	24	table	table	NOUN
easat-7093	195	25	3	3	PROPN
easat-7093	195	26	.	.	PUNCT
easat-7093	195	27	pearson	pearson	PROPN
easat-7093	195	28	correlation	correlation	NOUN
easat-7093	195	29	coefficients	coefficient	NOUN
easat-7093	195	30	.	.	PUNCT
easat-7093	196	1	variables	variable	NOUN
easat-7093	196	2	comp	comp	PROPN
easat-7093	196	3	con	con	PROPN
easat-7093	196	4	size	size	PROPN
easat-7093	196	5	lev	lev	PROPN
easat-7093	196	6	roa	roa	PROPN
easat-7093	196	7	mb	mb	PROPN
easat-7093	196	8	loss	loss	PROPN
easat-7093	196	9	big	big	ADJ
easat-7093	196	10	comp	comp	NOUN
easat-7093	196	11	correlation	correlation	NOUN
easat-7093	196	12	coefficient	coefficient	NOUN
easat-7093	196	13	1.000	1.000	NUM
easat-7093	196	14	sig	sig	NOUN
easat-7093	196	15	.	.	PUNCT
easat-7093	197	1	(	(	PUNCT
easat-7093	197	2	2	2	NUM
easat-7093	197	3	-	-	PUNCT
easat-7093	197	4	tailed	tailed	ADJ
easat-7093	197	5	)	)	PUNCT
easat-7093	197	6	con	con	PROPN
easat-7093	197	7	pearson	pearson	PROPN
easat-7093	197	8	correlation	correlation	NOUN
easat-7093	197	9	-0.196	-0.196	PROPN
easat-7093	197	10	*	*	PUNCT
easat-7093	197	11	*	*	PROPN
easat-7093	197	12	1.000	1.000	NUM
easat-7093	197	13	sig	sig	NOUN
easat-7093	197	14	.	.	PUNCT
easat-7093	198	1	(	(	PUNCT
easat-7093	198	2	2	2	NUM
easat-7093	198	3	-	-	PUNCT
easat-7093	198	4	tailed	tailed	ADJ
easat-7093	198	5	)	)	PUNCT
easat-7093	198	6	0.000	0.000	NUM
easat-7093	198	7	size	size	NOUN
easat-7093	198	8	pearson	pearson	NOUN
easat-7093	198	9	correlation	correlation	NOUN
easat-7093	198	10	0.022	0.022	NUM
easat-7093	198	11	0.115	0.115	NUM
easat-7093	198	12	*	*	SYM
easat-7093	198	13	*	*	PROPN
easat-7093	198	14	1.000	1.000	NUM
easat-7093	198	15	sig	sig	NOUN
easat-7093	198	16	.	.	PUNCT
easat-7093	199	1	(	(	PUNCT
easat-7093	199	2	2	2	NUM
easat-7093	199	3	-	-	PUNCT
easat-7093	199	4	tailed	tailed	ADJ
easat-7093	199	5	)	)	PUNCT
easat-7093	199	6	0.604	0.604	NUM
easat-7093	199	7	0.007	0.007	NUM
easat-7093	199	8	lev	lev	PROPN
easat-7093	199	9	pearson	pearson	PROPN
easat-7093	199	10	correlation	correlation	NOUN
easat-7093	199	11	-0.252	-0.252	NOUN
easat-7093	199	12	*	*	PUNCT
easat-7093	199	13	*	*	NOUN
easat-7093	199	14	0.146	0.146	NUM
easat-7093	199	15	*	*	PUNCT
easat-7093	199	16	*	*	PUNCT
easat-7093	200	1	0.355	0.355	NUM
easat-7093	200	2	*	*	X
easat-7093	200	3	*	*	PUNCT
easat-7093	200	4	1.000	1.000	NUM
easat-7093	200	5	sig	sig	NOUN
easat-7093	200	6	.	.	PUNCT
easat-7093	201	1	(	(	PUNCT
easat-7093	201	2	2	2	NUM
easat-7093	201	3	-	-	PUNCT
easat-7093	201	4	tailed	tailed	ADJ
easat-7093	201	5	)	)	PUNCT
easat-7093	201	6	0.000	0.000	NUM
easat-7093	201	7	0.001	0.001	NUM
easat-7093	201	8	0.000	0.000	NUM
easat-7093	201	9	roa	roa	NOUN
easat-7093	201	10	pearson	pearson	PROPN
easat-7093	201	11	correlation	correlation	NOUN
easat-7093	201	12	0.158	0.158	NUM
easat-7093	201	13	*	*	PUNCT
easat-7093	201	14	*	*	PUNCT
easat-7093	201	15	0.084	0.084	NUM
easat-7093	201	16	*	*	SYM
easat-7093	201	17	0.098	0.098	NUM
easat-7093	201	18	*	*	PUNCT
easat-7093	201	19	-0.223	-0.223	NUM
easat-7093	202	1	*	*	PUNCT
easat-7093	202	2	*	*	PROPN
easat-7093	202	3	1.000	1.000	NUM
easat-7093	202	4	sig	sig	NOUN
easat-7093	202	5	.	.	PUNCT
easat-7093	203	1	(	(	PUNCT
easat-7093	203	2	2	2	NUM
easat-7093	203	3	-	-	PUNCT
easat-7093	203	4	tailed	tailed	ADJ
easat-7093	203	5	)	)	PUNCT
easat-7093	203	6	0.001	0.001	NUM
easat-7093	203	7	0.047	0.047	NUM
easat-7093	203	8	0.022	0.022	NUM
easat-7093	203	9	0.000	0.000	NUM
easat-7093	203	10	mb	mb	ADP
easat-7093	203	11	pearson	pearson	PROPN
easat-7093	203	12	correlation	correlation	NOUN
easat-7093	203	13	0.135	0.135	NUM
easat-7093	203	14	*	*	NOUN
easat-7093	203	15	*	*	PROPN
easat-7093	203	16	0.017	0.017	NUM
easat-7093	203	17	-0.006	-0.006	PROPN
easat-7093	203	18	0.076	0.076	NUM
easat-7093	203	19	0.121	0.121	NUM
easat-7093	203	20	*	*	PUNCT
easat-7093	203	21	*	*	PROPN
easat-7093	203	22	1.000	1.000	NUM
easat-7093	203	23	sig	sig	NOUN
easat-7093	203	24	.	.	PUNCT
easat-7093	204	1	(	(	PUNCT
easat-7093	204	2	2	2	NUM
easat-7093	204	3	-	-	PUNCT
easat-7093	204	4	tailed	tailed	ADJ
easat-7093	204	5	)	)	PUNCT
easat-7093	205	1	0.001	0.001	NUM
easat-7093	205	2	0.688	0.688	NUM
easat-7093	205	3	0.894	0.894	NUM
easat-7093	205	4	0.074	0.074	NUM
easat-7093	205	5	0.004	0.004	NUM
easat-7093	205	6	loss	loss	NOUN
easat-7093	205	7	pearson	pearson	NOUN
easat-7093	205	8	correlation	correlation	NOUN
easat-7093	205	9	-0.152	-0.152	PUNCT
easat-7093	205	10	*	*	PUNCT
easat-7093	205	11	*	*	PUNCT
easat-7093	205	12	-0.050	-0.050	PROPN
easat-7093	205	13	-0.047	-0.047	PUNCT
easat-7093	205	14	0.133	0.133	NUM
easat-7093	205	15	*	*	PUNCT
easat-7093	205	16	*	*	PUNCT
easat-7093	205	17	-0.638	-0.638	PROPN
easat-7093	205	18	*	*	PUNCT
easat-7093	205	19	*	*	PUNCT
easat-7093	205	20	-0.010	-0.010	NUM
easat-7093	205	21	1.000	1.000	NUM
easat-7093	205	22	sig	sig	NOUN
easat-7093	205	23	.	.	PUNCT
easat-7093	206	1	(	(	PUNCT
easat-7093	206	2	2	2	NUM
easat-7093	206	3	-	-	PUNCT
easat-7093	206	4	tailed	tailed	ADJ
easat-7093	206	5	)	)	PUNCT
easat-7093	206	6	0.000	0.000	NUM
easat-7093	206	7	0.242	0.242	NUM
easat-7093	206	8	0.275	0.275	NUM
easat-7093	206	9	0.002	0.002	NUM
easat-7093	206	10	0.000	0.000	NUM
easat-7093	206	11	0.817	0.817	NUM
easat-7093	206	12	big	big	ADJ
easat-7093	206	13	pearson	pearson	NOUN
easat-7093	206	14	correlation	correlation	NOUN
easat-7093	206	15	-0.026	-0.026	PUNCT
easat-7093	206	16	0.117	0.117	NUM
easat-7093	206	17	*	*	NOUN
easat-7093	206	18	*	*	NOUN
easat-7093	206	19	0.363	0.363	NUM
easat-7093	206	20	*	*	PUNCT
easat-7093	206	21	*	*	PUNCT
easat-7093	206	22	0.149	0.149	NUM
easat-7093	206	23	*	*	PUNCT
easat-7093	206	24	*	*	PUNCT
easat-7093	206	25	-0.029	-0.029	PROPN
easat-7093	206	26	0.077	0.077	NUM
easat-7093	206	27	0.049	0.049	NUM
easat-7093	206	28	1.000	1.000	NUM
easat-7093	206	29	sig	sig	NOUN
easat-7093	206	30	.	.	PUNCT
easat-7093	207	1	(	(	PUNCT
easat-7093	207	2	2	2	NUM
easat-7093	207	3	-	-	PUNCT
easat-7093	207	4	tailed	tailed	ADJ
easat-7093	207	5	)	)	PUNCT
easat-7093	207	6	0.546	0.546	NUM
easat-7093	207	7	0.006	0.006	NUM
easat-7093	207	8	0.000	0.000	NUM
easat-7093	207	9	0.000	0.000	NUM
easat-7093	207	10	0.494	0.494	NUM
easat-7093	207	11	0.072	0.072	NUM
easat-7093	207	12	0.254	0.254	NUM
easat-7093	207	13	note	note	NOUN
easat-7093	207	14	:	:	PUNCT
easat-7093	207	15	*	*	PUNCT
easat-7093	207	16	*	*	NOUN
easat-7093	207	17	.	.	PUNCT
easat-7093	208	1	correlation	correlation	NOUN
easat-7093	208	2	is	be	AUX
easat-7093	208	3	significant	significant	ADJ
easat-7093	208	4	at	at	ADP
easat-7093	208	5	the	the	DET
easat-7093	208	6	0.01	0.01	NUM
easat-7093	208	7	level	level	NOUN
easat-7093	208	8	(	(	PUNCT
easat-7093	208	9	2	2	NUM
easat-7093	208	10	-	-	PUNCT
easat-7093	208	11	tailed	tailed	ADJ
easat-7093	208	12	)	)	PUNCT
easat-7093	208	13	.	.	PUNCT
easat-7093	209	1	*	*	PUNCT
easat-7093	209	2	.	.	PUNCT
easat-7093	210	1	correlation	correlation	NOUN
easat-7093	210	2	is	be	AUX
easat-7093	210	3	significant	significant	ADJ
easat-7093	210	4	at	at	ADP
easat-7093	210	5	the	the	DET
easat-7093	210	6	0.05	0.05	NUM
easat-7093	210	7	level	level	NOUN
easat-7093	210	8	(	(	PUNCT
easat-7093	210	9	2	2	NUM
easat-7093	210	10	-	-	PUNCT
easat-7093	210	11	tailed	tailed	ADJ
easat-7093	210	12	)	)	PUNCT
easat-7093	210	13	.	.	PUNCT
easat-7093	211	1	4.3	4.3	NUM
easat-7093	211	2	.	.	PUNCT
easat-7093	211	3	results	result	NOUN
easat-7093	211	4	of	of	ADP
easat-7093	211	5	testing	test	VERB
easat-7093	211	6	research	research	NOUN
easat-7093	211	7	hypothesis	hypothesis	NOUN
easat-7093	211	8	table	table	NOUN
easat-7093	211	9	4	4	NUM
easat-7093	211	10	presents	present	VERB
easat-7093	211	11	the	the	DET
easat-7093	211	12	regression	regression	NOUN
easat-7093	211	13	estimates	estimate	NOUN
easat-7093	211	14	examining	examine	VERB
easat-7093	211	15	the	the	DET
easat-7093	211	16	effect	effect	NOUN
easat-7093	211	17	of	of	ADP
easat-7093	211	18	industry	industry	NOUN
easat-7093	211	19	concentration	concentration	NOUN
easat-7093	211	20	on	on	ADP
easat-7093	211	21	financial	financial	ADJ
easat-7093	211	22	statement	statement	NOUN
easat-7093	211	23	comparability	comparability	NOUN
easat-7093	211	24	.	.	PUNCT
easat-7093	212	1	the	the	DET
easat-7093	212	2	results	result	NOUN
easat-7093	212	3	indicate	indicate	VERB
easat-7093	212	4	that	that	SCONJ
easat-7093	212	5	the	the	DET
easat-7093	212	6	regression	regression	NOUN
easat-7093	212	7	model	model	NOUN
easat-7093	212	8	is	be	AUX
easat-7093	212	9	statistically	statistically	ADV
easat-7093	212	10	significant	significant	ADJ
easat-7093	212	11	,	,	PUNCT
easat-7093	212	12	as	as	SCONJ
easat-7093	212	13	evidenced	evidence	VERB
easat-7093	212	14	by	by	ADP
easat-7093	212	15	the	the	DET
easat-7093	212	16	f	f	NOUN
easat-7093	212	17	-	-	PUNCT
easat-7093	212	18	statistic	statistic	NOUN
easat-7093	212	19	of	of	ADP
easat-7093	212	20	13.340	13.340	NUM
easat-7093	212	21	.	.	PUNCT
easat-7093	213	1	additionally	additionally	ADV
easat-7093	213	2	,	,	PUNCT
easat-7093	213	3	there	there	PRON
easat-7093	213	4	is	be	VERB
easat-7093	213	5	no	no	DET
easat-7093	213	6	indication	indication	NOUN
easat-7093	213	7	of	of	ADP
easat-7093	213	8	multicollinearity	multicollinearity	NOUN
easat-7093	213	9	,	,	PUNCT
easat-7093	213	10	given	give	VERB
easat-7093	213	11	that	that	SCONJ
easat-7093	213	12	the	the	DET
easat-7093	213	13	highest	high	ADJ
easat-7093	213	14	variance	variance	NOUN
easat-7093	213	15	inflation	inflation	NOUN
easat-7093	213	16	factor	factor	NOUN
easat-7093	213	17	(	(	PUNCT
easat-7093	213	18	vif	vif	NOUN
easat-7093	213	19	)	)	PUNCT
easat-7093	213	20	value	value	NOUN
easat-7093	213	21	is	be	AUX
easat-7093	213	22	1.870	1.870	NUM
easat-7093	213	23	,	,	PUNCT
easat-7093	213	24	which	which	PRON
easat-7093	213	25	is	be	AUX
easat-7093	213	26	well	well	ADV
easat-7093	213	27	below	below	ADP
easat-7093	213	28	the	the	DET
easat-7093	213	29	commonly	commonly	ADV
easat-7093	213	30	accepted	accept	VERB
easat-7093	213	31	threshold	threshold	NOUN
easat-7093	213	32	of	of	ADP
easat-7093	213	33	10	10	NUM
easat-7093	213	34	.	.	PUNCT
easat-7093	214	1	furthermore	furthermore	ADV
easat-7093	214	2	,	,	PUNCT
easat-7093	214	3	the	the	DET
easat-7093	214	4	durbin	durbin	ADJ
easat-7093	214	5	-	-	PUNCT
easat-7093	214	6	watson	watson	NOUN
easat-7093	214	7	statistic	statistic	NOUN
easat-7093	214	8	is	be	AUX
easat-7093	214	9	1.706	1.706	NUM
easat-7093	214	10	,	,	PUNCT
easat-7093	214	11	suggesting	suggest	VERB
easat-7093	214	12	no	no	DET
easat-7093	214	13	serious	serious	ADJ
easat-7093	214	14	issue	issue	NOUN
easat-7093	214	15	of	of	ADP
easat-7093	214	16	autocorrelation	autocorrelation	NOUN
easat-7093	214	17	.	.	PUNCT
easat-7093	215	1	since	since	SCONJ
easat-7093	215	2	this	this	DET
easat-7093	215	3	value	value	NOUN
easat-7093	215	4	is	be	AUX
easat-7093	215	5	close	close	ADJ
easat-7093	215	6	to	to	ADP
easat-7093	215	7	2	2	NUM
easat-7093	215	8	,	,	PUNCT
easat-7093	215	9	it	it	PRON
easat-7093	215	10	indicates	indicate	VERB
easat-7093	215	11	that	that	SCONJ
easat-7093	215	12	the	the	DET
easat-7093	215	13	residuals	residual	NOUN
easat-7093	215	14	are	be	AUX
easat-7093	215	15	not	not	PART
easat-7093	215	16	serially	serially	ADV
easat-7093	215	17	correlated	correlate	VERB
easat-7093	215	18	,	,	PUNCT
easat-7093	215	19	thus	thus	ADV
easat-7093	215	20	supporting	support	VERB
easat-7093	215	21	the	the	DET
easat-7093	215	22	reliability	reliability	NOUN
easat-7093	215	23	and	and	CCONJ
easat-7093	215	24	validity	validity	NOUN
easat-7093	215	25	of	of	ADP
easat-7093	215	26	the	the	DET
easat-7093	215	27	regression	regression	NOUN
easat-7093	215	28	estimates	estimate	NOUN
easat-7093	215	29	.	.	PUNCT
easat-7093	216	1	table	table	NOUN
easat-7093	216	2	(	(	PUNCT
easat-7093	216	3	4	4	X
easat-7093	216	4	)	)	PUNCT
easat-7093	216	5	shows	show	VERB
easat-7093	216	6	that	that	SCONJ
easat-7093	216	7	the	the	DET
easat-7093	216	8	regression	regression	NOUN
easat-7093	216	9	coefficient	coefficient	NOUN
easat-7093	216	10	for	for	ADP
easat-7093	216	11	the	the	DET
easat-7093	216	12	industry	industry	NOUN
easat-7093	216	13	concentration	concentration	NOUN
easat-7093	216	14	variable	variable	NOUN
easat-7093	216	15	is	be	AUX
easat-7093	216	16	-0.076	-0.076	PROPN
easat-7093	216	17	,	,	PUNCT
easat-7093	216	18	with	with	ADP
easat-7093	216	19	a	a	DET
easat-7093	216	20	t	t	NOUN
easat-7093	216	21	-	-	PUNCT
easat-7093	216	22	value	value	NOUN
easat-7093	216	23	of	of	ADP
easat-7093	216	24	-4.431	-4.431	PROPN
easat-7093	216	25	.	.	PUNCT
easat-7093	217	1	this	this	PRON
easat-7093	217	2	indicates	indicate	VERB
easat-7093	217	3	a	a	DET
easat-7093	217	4	statistically	statistically	ADV
easat-7093	217	5	significant	significant	ADJ
easat-7093	217	6	negative	negative	ADJ
easat-7093	217	7	effect	effect	NOUN
easat-7093	217	8	of	of	ADP
easat-7093	217	9	industry	industry	NOUN
easat-7093	217	10	concentration	concentration	NOUN
easat-7093	217	11	on	on	ADP
easat-7093	217	12	financial	financial	ADJ
easat-7093	217	13	statement	statement	NOUN
easat-7093	217	14	comparability	comparability	NOUN
easat-7093	217	15	.	.	PUNCT
easat-7093	218	1	therefore	therefore	ADV
easat-7093	218	2	,	,	PUNCT
easat-7093	218	3	the	the	DET
easat-7093	218	4	hypothesis	hypothesis	NOUN
easat-7093	218	5	of	of	ADP
easat-7093	218	6	the	the	DET
easat-7093	218	7	research	research	NOUN
easat-7093	218	8	is	be	AUX
easat-7093	218	9	accepted	accept	VERB
easat-7093	218	10	.	.	PUNCT
easat-7093	219	1	this	this	DET
easat-7093	219	2	relationship	relationship	NOUN
easat-7093	219	3	suggests	suggest	VERB
easat-7093	219	4	that	that	SCONJ
easat-7093	219	5	higher	high	ADJ
easat-7093	219	6	industry	industry	NOUN
easat-7093	219	7	concentration	concentration	NOUN
easat-7093	219	8	is	be	AUX
easat-7093	219	9	associated	associate	VERB
easat-7093	219	10	with	with	ADP
easat-7093	219	11	lower	low	ADJ
easat-7093	219	12	corporate	corporate	ADJ
easat-7093	219	13	transparency	transparency	NOUN
easat-7093	219	14	,	,	PUNCT
easat-7093	219	15	where	where	SCONJ
easat-7093	219	16	managers	manager	NOUN
easat-7093	219	17	in	in	ADP
easat-7093	219	18	concentrated	concentrated	ADJ
easat-7093	219	19	industries	industry	NOUN
easat-7093	219	20	possess	possess	VERB
easat-7093	219	21	greater	great	ADJ
easat-7093	219	22	discretion	discretion	NOUN
easat-7093	219	23	in	in	ADP
easat-7093	219	24	making	make	VERB
easat-7093	219	25	accounting	accounting	NOUN
easat-7093	219	26	and	and	CCONJ
easat-7093	219	27	reporting	report	VERB
easat-7093	219	28	decisions	decision	NOUN
easat-7093	219	29	for	for	ADP
easat-7093	219	30	their	their	PRON
easat-7093	219	31	firms	firm	NOUN
easat-7093	219	32	.	.	PUNCT
easat-7093	220	1	as	as	ADP
easat-7093	220	2	a	a	DET
easat-7093	220	3	result	result	NOUN
easat-7093	220	4	,	,	PUNCT
easat-7093	220	5	this	this	DET
easat-7093	220	6	discretion	discretion	NOUN
easat-7093	220	7	may	may	AUX
easat-7093	220	8	diminish	diminish	VERB
easat-7093	220	9	the	the	DET
easat-7093	220	10	financial	financial	ADJ
easat-7093	220	11	statement	statement	NOUN
easat-7093	220	12	comparability	comparability	NOUN
easat-7093	220	13	.	.	PUNCT
easat-7093	221	1	these	these	DET
easat-7093	221	2	results	result	NOUN
easat-7093	221	3	are	be	AUX
easat-7093	221	4	consistent	consistent	ADJ
easat-7093	221	5	with	with	ADP
easat-7093	221	6	prior	prior	ADJ
easat-7093	221	7	research	research	NOUN
easat-7093	221	8	,	,	PUNCT
easat-7093	221	9	which	which	PRON
easat-7093	221	10	demonstrates	demonstrate	VERB
easat-7093	221	11	a	a	DET
easat-7093	221	12	negative	negative	ADJ
easat-7093	221	13	relationship	relationship	NOUN
easat-7093	221	14	between	between	ADP
easat-7093	221	15	industry	industry	NOUN
easat-7093	221	16	concentration	concentration	NOUN
easat-7093	221	17	and	and	CCONJ
easat-7093	221	18	financial	financial	ADJ
easat-7093	221	19	statement	statement	NOUN
easat-7093	221	20	comparability	comparability	NOUN
easat-7093	221	21	[	[	X
easat-7093	221	22	10	10	NUM
easat-7093	221	23	,	,	PUNCT
easat-7093	221	24	12	12	NUM
easat-7093	221	25	]	]	PUNCT
easat-7093	221	26	.	.	PUNCT
easat-7093	222	1	while	while	SCONJ
easat-7093	222	2	it	it	PRON
easat-7093	222	3	is	be	AUX
easat-7093	222	4	not	not	PART
easat-7093	222	5	consistent	consistent	ADJ
easat-7093	222	6	with	with	ADP
easat-7093	222	7	the	the	DET
easat-7093	222	8	findings	finding	NOUN
easat-7093	222	9	of	of	ADP
easat-7093	222	10	the	the	DET
easat-7093	222	11	study	study	NOUN
easat-7093	222	12	’	'	PUNCT
easat-7093	222	13	gil	gil	PROPN
easat-7093	223	1	[	[	X
easat-7093	223	2	9	9	NUM
easat-7093	223	3	]	]	PUNCT
easat-7093	223	4	which	which	PRON
easat-7093	223	5	concluded	conclude	VERB
easat-7093	223	6	that	that	SCONJ
easat-7093	223	7	there	there	PRON
easat-7093	223	8	is	be	VERB
easat-7093	223	9	a	a	DET
easat-7093	223	10	positive	positive	ADJ
easat-7093	223	11	relationship	relationship	NOUN
easat-7093	223	12	between	between	ADP
easat-7093	223	13	industry	industry	NOUN
easat-7093	223	14	concentration	concentration	NOUN
easat-7093	223	15	and	and	CCONJ
easat-7093	223	16	financial	financial	ADJ
easat-7093	223	17	statement	statement	NOUN
easat-7093	223	18	comparability	comparability	NOUN
easat-7093	223	19	.	.	PUNCT
easat-7093	224	1	as	as	ADV
easat-7093	224	2	well	well	ADV
easat-7093	224	3	as	as	ADP
easat-7093	224	4	studies	study	NOUN
easat-7093	224	5	of	of	ADP
easat-7093	224	6	cheng	cheng	PROPN
easat-7093	225	1	[	[	X
easat-7093	225	2	11	11	NUM
easat-7093	225	3	]	]	PUNCT
easat-7093	225	4	and	and	CCONJ
easat-7093	225	5	majeed	majeed	PROPN
easat-7093	225	6	,	,	PUNCT
easat-7093	225	7	et	et	PROPN
easat-7093	225	8	al	al	PROPN
easat-7093	225	9	.	.	PUNCT
easat-7093	226	1	[	[	X
easat-7093	226	2	20	20	NUM
easat-7093	226	3	]	]	PUNCT
easat-7093	226	4	which	which	PRON
easat-7093	226	5	found	find	VERB
easat-7093	226	6	that	that	SCONJ
easat-7093	226	7	there	there	PRON
easat-7093	226	8	is	be	VERB
easat-7093	226	9	an	an	DET
easat-7093	226	10	insignificant	insignificant	ADJ
easat-7093	226	11	effect	effect	NOUN
easat-7093	226	12	of	of	ADP
easat-7093	226	13	industry	industry	NOUN
easat-7093	226	14	concentration	concentration	NOUN
easat-7093	226	15	on	on	ADP
easat-7093	226	16	the	the	DET
easat-7093	226	17	financial	financial	ADJ
easat-7093	226	18	statement	statement	NOUN
easat-7093	226	19	comparability	comparability	NOUN
easat-7093	226	20	.	.	PUNCT
easat-7093	227	1	1151	1151	NUM
easat-7093	227	2	edelweiss	edelweiss	PROPN
easat-7093	227	3	applied	apply	VERB
easat-7093	227	4	science	science	NOUN
easat-7093	227	5	and	and	CCONJ
easat-7093	227	6	technology	technology	NOUN
easat-7093	227	7	issn	issn	PROPN
easat-7093	227	8	:	:	PUNCT
easat-7093	227	9	2576	2576	NUM
easat-7093	227	10	-	-	SYM
easat-7093	227	11	8484	8484	NUM
easat-7093	227	12	vol	vol	NOUN
easat-7093	227	13	.	.	PROPN
easat-7093	228	1	9	9	NUM
easat-7093	228	2	,	,	PUNCT
easat-7093	228	3	no	no	INTJ
easat-7093	228	4	.	.	NOUN
easat-7093	228	5	5	5	NUM
easat-7093	228	6	:	:	PUNCT
easat-7093	228	7	1143	1143	NUM
easat-7093	228	8	-	-	SYM
easat-7093	228	9	1156	1156	NUM
easat-7093	228	10	,	,	PUNCT
easat-7093	228	11	2025	2025	NUM
easat-7093	228	12	doi	doi	NOUN
easat-7093	228	13	:	:	PUNCT
easat-7093	228	14	10.55214/25768484.v9i5.7093	10.55214/25768484.v9i5.7093	PROPN
easat-7093	228	15	©	©	PROPN
easat-7093	228	16	2025	2025	NUM
easat-7093	228	17	by	by	ADP
easat-7093	228	18	the	the	DET
easat-7093	228	19	authors	author	NOUN
easat-7093	228	20	;	;	PUNCT
easat-7093	228	21	licensee	licensee	PROPN
easat-7093	228	22	learning	learn	VERB
easat-7093	228	23	gate	gate	NOUN
easat-7093	228	24	table	table	NOUN
easat-7093	228	25	4	4	NUM
easat-7093	228	26	.	.	PUNCT
easat-7093	228	27	multiple	multiple	ADJ
easat-7093	228	28	regression	regression	NOUN
easat-7093	228	29	results	result	NOUN
easat-7093	228	30	for	for	ADP
easat-7093	228	31	financial	financial	ADJ
easat-7093	228	32	statement	statement	NOUN
easat-7093	228	33	comparability	comparability	NOUN
easat-7093	228	34	and	and	CCONJ
easat-7093	228	35	industry	industry	NOUN
easat-7093	228	36	concentration	concentration	NOUN
easat-7093	228	37	.	.	PUNCT
easat-7093	229	1	variables	variable	NOUN
easat-7093	229	2	β	β	X
easat-7093	229	3	tolerance	tolerance	NOUN
easat-7093	229	4	vif	vif	NOUN
easat-7093	229	5	intercept	intercept	NOUN
easat-7093	229	6	-.269	-.269	PROPN
easat-7093	229	7	*	*	PROPN
easat-7093	229	8	*	*	PUNCT
easat-7093	229	9	(	(	PUNCT
easat-7093	229	10	-5.080	-5.080	NOUN
easat-7093	229	11	)	)	PUNCT
easat-7093	229	12	con	con	NOUN
easat-7093	230	1	-.076	-.076	PROPN
easat-7093	230	2	*	*	PUNCT
easat-7093	230	3	*	*	PUNCT
easat-7093	230	4	(	(	PUNCT
easat-7093	230	5	-4.431	-4.431	X
easat-7093	230	6	)	)	PUNCT
easat-7093	230	7	0.955	0.955	NUM
easat-7093	230	8	1.047	1.047	NUM
easat-7093	230	9	size	size	NOUN
easat-7093	230	10	.008	.008	NUM
easat-7093	230	11	*	*	PUNCT
easat-7093	230	12	*	*	PUNCT
easat-7093	230	13	(	(	PUNCT
easat-7093	230	14	3.056	3.056	NUM
easat-7093	230	15	)	)	PUNCT
easat-7093	230	16	0.737	0.737	NUM
easat-7093	230	17	1.358	1.358	NUM
easat-7093	230	18	lev	lev	NOUN
easat-7093	230	19	-.112	-.112	PROPN
easat-7093	230	20	*	*	PROPN
easat-7093	230	21	*	*	PUNCT
easat-7093	230	22	(	(	PUNCT
easat-7093	230	23	-5.978	-5.978	NOUN
easat-7093	230	24	)	)	PUNCT
easat-7093	230	25	0.778	0.778	NUM
easat-7093	230	26	1.285	1.285	NUM
easat-7093	230	27	roa	roa	PROPN
easat-7093	230	28	.009	.009	NUM
easat-7093	230	29	(	(	PUNCT
easat-7093	230	30	0.179	0.179	NUM
easat-7093	230	31	)	)	PUNCT
easat-7093	230	32	0.535	0.535	NUM
easat-7093	230	33	1.870	1.870	NUM
easat-7093	230	34	mb	mb	ADP
easat-7093	230	35	.011	.011	NUM
easat-7093	230	36	*	*	NOUN
easat-7093	230	37	*	*	PUNCT
easat-7093	230	38	(	(	PUNCT
easat-7093	230	39	3.922	3.922	NUM
easat-7093	230	40	)	)	PUNCT
easat-7093	230	41	0.954	0.954	NUM
easat-7093	230	42	1.049	1.049	NUM
easat-7093	230	43	loss	loss	NOUN
easat-7093	230	44	-.024	-.024	NOUN
easat-7093	230	45	*	*	PUNCT
easat-7093	230	46	(	(	PUNCT
easat-7093	230	47	-2.128	-2.128	NOUN
easat-7093	230	48	)	)	PUNCT
easat-7093	230	49	0.587	0.587	NUM
easat-7093	230	50	1.702	1.702	NUM
easat-7093	230	51	big	big	ADJ
easat-7093	230	52	-.004	-.004	PROPN
easat-7093	230	53	(	(	PUNCT
easat-7093	230	54	-0.526	-0.526	NOUN
easat-7093	230	55	)	)	PUNCT
easat-7093	230	56	0.849	0.849	NUM
easat-7093	230	57	1.177	1.177	NUM
easat-7093	230	58	note	note	NOUN
easat-7093	230	59	:	:	PUNCT
easat-7093	230	60	f	f	X
easat-7093	230	61	=	=	SYM
easat-7093	230	62	13.340	13.340	NUM
easat-7093	230	63	;	;	PUNCT
easat-7093	231	1	r2	r2	NOUN
easat-7093	231	2	=	=	PUNCT
easat-7093	231	3	0.146	0.146	NUM
easat-7093	231	4	;	;	PUNCT
easat-7093	231	5	adj	adj	X
easat-7093	231	6	.	.	PROPN
easat-7093	231	7	r2	r2	PROPN
easat-7093	231	8	=	=	PROPN
easat-7093	231	9	0.135	0.135	NUM
easat-7093	231	10	;	;	PUNCT
easat-7093	231	11	durbin	durbin	ADJ
easat-7093	231	12	-	-	PUNCT
easat-7093	231	13	watson	watson	NOUN
easat-7093	231	14	=	=	PROPN
easat-7093	231	15	1.706	1.706	NUM
easat-7093	231	16	*	*	PUNCT
easat-7093	231	17	and	and	CCONJ
easat-7093	231	18	*	*	PUNCT
easat-7093	231	19	*	*	PUNCT
easat-7093	231	20	represent	represent	ADJ
easat-7093	231	21	significance	significance	NOUN
easat-7093	231	22	at	at	ADP
easat-7093	231	23	p<0.05	p<0.05	NOUN
easat-7093	231	24	and	and	CCONJ
easat-7093	231	25	<	<	X
easat-7093	231	26	0.01	0.01	NUM
easat-7093	231	27	,	,	PUNCT
easat-7093	231	28	respectively	respectively	ADV
easat-7093	231	29	.	.	PUNCT
easat-7093	232	1	t	t	NOUN
easat-7093	232	2	-	-	PUNCT
easat-7093	232	3	values	value	NOUN
easat-7093	232	4	are	be	AUX
easat-7093	232	5	reported	report	VERB
easat-7093	232	6	in	in	ADP
easat-7093	232	7	the	the	DET
easat-7093	232	8	parentheses	parenthesis	NOUN
easat-7093	232	9	.	.	PUNCT
easat-7093	233	1	see	see	VERB
easat-7093	233	2	table	table	NOUN
easat-7093	233	3	(	(	PUNCT
easat-7093	233	4	2	2	NUM
easat-7093	233	5	)	)	PUNCT
easat-7093	233	6	for	for	ADP
easat-7093	233	7	the	the	DET
easat-7093	233	8	variable	variable	ADJ
easat-7093	233	9	definitions	definition	NOUN
easat-7093	233	10	.	.	PUNCT
easat-7093	234	1	4.4	4.4	NUM
easat-7093	234	2	.	.	PUNCT
easat-7093	235	1	robustness	robustness	NOUN
easat-7093	235	2	tests	test	NOUN
easat-7093	235	3	in	in	ADP
easat-7093	235	4	this	this	DET
easat-7093	235	5	section	section	NOUN
easat-7093	235	6	of	of	ADP
easat-7093	235	7	the	the	DET
easat-7093	235	8	research	research	NOUN
easat-7093	235	9	,	,	PUNCT
easat-7093	235	10	we	we	PRON
easat-7093	235	11	re	re	VERB
easat-7093	235	12	-	-	VERB
easat-7093	235	13	examine	examine	VERB
easat-7093	235	14	the	the	DET
easat-7093	235	15	research	research	NOUN
easat-7093	235	16	hypothesis	hypothesis	NOUN
easat-7093	235	17	using	use	VERB
easat-7093	235	18	an	an	DET
easat-7093	235	19	alternative	alternative	ADJ
easat-7093	235	20	measure	measure	NOUN
easat-7093	235	21	for	for	ADP
easat-7093	235	22	both	both	PRON
easat-7093	235	23	of	of	ADP
easat-7093	235	24	the	the	DET
easat-7093	235	25	financial	financial	ADJ
easat-7093	235	26	statement	statement	NOUN
easat-7093	235	27	comparability	comparability	NOUN
easat-7093	235	28	,	,	PUNCT
easat-7093	235	29	and	and	CCONJ
easat-7093	235	30	industry	industry	NOUN
easat-7093	235	31	concentration	concentration	NOUN
easat-7093	235	32	.	.	PUNCT
easat-7093	236	1	first	first	ADV
easat-7093	236	2	,	,	PUNCT
easat-7093	236	3	we	we	PRON
easat-7093	236	4	adopt	adopt	VERB
easat-7093	236	5	the	the	DET
easat-7093	236	6	herfindahl	herfindahl	NOUN
easat-7093	236	7	index	index	NOUN
easat-7093	236	8	as	as	ADP
easat-7093	236	9	an	an	DET
easat-7093	236	10	alternative	alternative	ADJ
easat-7093	236	11	indicator	indicator	NOUN
easat-7093	236	12	of	of	ADP
easat-7093	236	13	industry	industry	NOUN
easat-7093	236	14	concentration	concentration	NOUN
easat-7093	236	15	,	,	PUNCT
easat-7093	236	16	calculated	calculate	VERB
easat-7093	236	17	based	base	VERB
easat-7093	236	18	on	on	ADP
easat-7093	236	19	total	total	ADJ
easat-7093	236	20	asset	asset	NOUN
easat-7093	236	21	values	value	NOUN
easat-7093	236	22	rather	rather	ADV
easat-7093	236	23	than	than	ADP
easat-7093	236	24	sales	sale	NOUN
easat-7093	236	25	figures	figure	NOUN
easat-7093	236	26	[	[	X
easat-7093	236	27	66	66	NUM
easat-7093	236	28	]	]	PUNCT
easat-7093	236	29	.	.	PUNCT
easat-7093	237	1	as	as	SCONJ
easat-7093	237	2	presented	present	VERB
easat-7093	237	3	in	in	ADP
easat-7093	237	4	table	table	NOUN
easat-7093	237	5	(	(	PUNCT
easat-7093	237	6	5	5	NUM
easat-7093	237	7	)	)	PUNCT
easat-7093	237	8	,	,	PUNCT
easat-7093	237	9	the	the	DET
easat-7093	237	10	regression	regression	NOUN
easat-7093	237	11	coefficient	coefficient	NOUN
easat-7093	237	12	for	for	ADP
easat-7093	237	13	industry	industry	NOUN
easat-7093	237	14	concentration	concentration	NOUN
easat-7093	237	15	is	be	AUX
easat-7093	237	16	-0.200	-0.200	NOUN
easat-7093	237	17	,	,	PUNCT
easat-7093	237	18	with	with	ADP
easat-7093	237	19	a	a	DET
easat-7093	237	20	t	t	NOUN
easat-7093	237	21	-	-	PUNCT
easat-7093	237	22	value	value	NOUN
easat-7093	237	23	of	of	ADP
easat-7093	237	24	-9.870	-9.870	NOUN
easat-7093	237	25	.	.	PUNCT
easat-7093	238	1	this	this	DET
easat-7093	238	2	result	result	NOUN
easat-7093	238	3	indicates	indicate	VERB
easat-7093	238	4	a	a	DET
easat-7093	238	5	significant	significant	ADJ
easat-7093	238	6	negative	negative	ADJ
easat-7093	238	7	effect	effect	NOUN
easat-7093	238	8	of	of	ADP
easat-7093	238	9	industry	industry	NOUN
easat-7093	238	10	concentration	concentration	NOUN
easat-7093	238	11	on	on	ADP
easat-7093	238	12	financial	financial	ADJ
easat-7093	238	13	statement	statement	NOUN
easat-7093	238	14	comparability	comparability	NOUN
easat-7093	238	15	.	.	PUNCT
easat-7093	239	1	consequently	consequently	ADV
easat-7093	239	2	,	,	PUNCT
easat-7093	239	3	the	the	DET
easat-7093	239	4	research	research	NOUN
easat-7093	239	5	's	's	PART
easat-7093	239	6	first	first	ADJ
easat-7093	239	7	hypothesis	hypothesis	NOUN
easat-7093	239	8	is	be	AUX
easat-7093	239	9	supported	support	VERB
easat-7093	239	10	.	.	PUNCT
easat-7093	240	1	moreover	moreover	ADV
easat-7093	240	2	,	,	PUNCT
easat-7093	240	3	this	this	DET
easat-7093	240	4	finding	finding	NOUN
easat-7093	240	5	is	be	AUX
easat-7093	240	6	consistent	consistent	ADJ
easat-7093	240	7	with	with	ADP
easat-7093	240	8	the	the	DET
easat-7093	240	9	research	research	NOUN
easat-7093	240	10	findings	finding	NOUN
easat-7093	240	11	in	in	ADP
easat-7093	240	12	the	the	DET
easat-7093	240	13	primary	primary	ADJ
easat-7093	240	14	analysis	analysis	NOUN
easat-7093	240	15	.	.	PUNCT
easat-7093	241	1	table	table	NOUN
easat-7093	241	2	5	5	NUM
easat-7093	241	3	.	.	PUNCT
easat-7093	241	4	multiple	multiple	ADJ
easat-7093	241	5	regression	regression	NOUN
easat-7093	241	6	results	result	NOUN
easat-7093	241	7	for	for	ADP
easat-7093	241	8	financial	financial	ADJ
easat-7093	241	9	statement	statement	NOUN
easat-7093	241	10	comparability	comparability	NOUN
easat-7093	241	11	and	and	CCONJ
easat-7093	241	12	industry	industry	NOUN
easat-7093	241	13	concentration	concentration	NOUN
easat-7093	241	14	variables	variable	VERB
easat-7093	241	15	β	β	VERB
easat-7093	241	16	tolerance	tolerance	NOUN
easat-7093	241	17	vif	vif	NOUN
easat-7093	241	18	intercept	intercept	NOUN
easat-7093	241	19	-0.224	-0.224	PUNCT
easat-7093	241	20	*	*	PUNCT
easat-7093	241	21	*	*	PUNCT
easat-7093	241	22	(	(	PUNCT
easat-7093	241	23	-4.491	-4.491	NOUN
easat-7093	241	24	)	)	PUNCT
easat-7093	241	25	con	con	NOUN
easat-7093	241	26	-0.200	-0.200	PUNCT
easat-7093	241	27	*	*	PUNCT
easat-7093	241	28	*	*	PUNCT
easat-7093	241	29	(	(	PUNCT
easat-7093	241	30	-9.870	-9.870	ADJ
easat-7093	241	31	)	)	PUNCT
easat-7093	241	32	0.848	0.848	NUM
easat-7093	241	33	1.179	1.179	NUM
easat-7093	241	34	size	size	NOUN
easat-7093	241	35	0.008	0.008	NUM
easat-7093	241	36	*	*	NOUN
easat-7093	241	37	*	*	PUNCT
easat-7093	241	38	(	(	PUNCT
easat-7093	241	39	3.274	3.274	NUM
easat-7093	241	40	)	)	PUNCT
easat-7093	241	41	0.737	0.737	NUM
easat-7093	241	42	1.357	1.357	NUM
easat-7093	241	43	lev	lev	NOUN
easat-7093	241	44	-0.076	-0.076	PROPN
easat-7093	241	45	(	(	PUNCT
easat-7093	241	46	-4.199	-4.199	NOUN
easat-7093	241	47	)	)	PUNCT
easat-7093	241	48	0.737	0.737	NUM
easat-7093	241	49	1.357	1.357	NUM
easat-7093	241	50	roa	roa	NOUN
easat-7093	241	51	-0.039	-0.039	NOUN
easat-7093	241	52	(	(	PUNCT
easat-7093	241	53	-0.811	-0.811	NOUN
easat-7093	241	54	)	)	PUNCT
easat-7093	241	55	0.538	0.538	NUM
easat-7093	241	56	1.860	1.860	NUM
easat-7093	241	57	mb	mb	ADP
easat-7093	241	58	0.005	0.005	NUM
easat-7093	241	59	(	(	PUNCT
easat-7093	241	60	1.740	1.740	NUM
easat-7093	241	61	)	)	PUNCT
easat-7093	241	62	0.898	0.898	NUM
easat-7093	241	63	1.114	1.114	NUM
easat-7093	241	64	loss	loss	NOUN
easat-7093	241	65	-0.029	-0.029	NOUN
easat-7093	241	66	*	*	PUNCT
easat-7093	241	67	*	*	PUNCT
easat-7093	241	68	(	(	PUNCT
easat-7093	241	69	-2.710	-2.710	ADJ
easat-7093	241	70	)	)	PUNCT
easat-7093	241	71	0.586	0.586	NUM
easat-7093	241	72	1.705	1.705	NUM
easat-7093	241	73	big	big	ADJ
easat-7093	241	74	-0.002	-0.002	PUNCT
easat-7093	241	75	(	(	PUNCT
easat-7093	241	76	-0.221	-0.221	NOUN
easat-7093	241	77	)	)	PUNCT
easat-7093	241	78	0.851	0.851	NUM
easat-7093	241	79	1.175	1.175	NUM
easat-7093	241	80	note	note	NOUN
easat-7093	241	81	:	:	PUNCT
easat-7093	241	82	f	f	X
easat-7093	241	83	=	=	SYM
easat-7093	241	84	25.904	25.904	NUM
easat-7093	241	85	;	;	PUNCT
easat-7093	241	86	r2	r2	PROPN
easat-7093	241	87	=	=	PROPN
easat-7093	241	88	0.250	0.250	NUM
easat-7093	241	89	;	;	PUNCT
easat-7093	241	90	adj	adj	X
easat-7093	241	91	.	.	PROPN
easat-7093	241	92	r2	r2	PROPN
easat-7093	241	93	=	=	PROPN
easat-7093	241	94	0.240	0.240	NUM
easat-7093	241	95	;	;	PUNCT
easat-7093	241	96	durbin	durbin	NOUN
easat-7093	241	97	-	-	PUNCT
easat-7093	241	98	watson	watson	NOUN
easat-7093	241	99	=	=	PROPN
easat-7093	241	100	1.706	1.706	NUM
easat-7093	241	101	*	*	PUNCT
easat-7093	241	102	and	and	CCONJ
easat-7093	241	103	*	*	PUNCT
easat-7093	241	104	*	*	PUNCT
easat-7093	241	105	represent	represent	ADJ
easat-7093	241	106	significance	significance	NOUN
easat-7093	241	107	at	at	ADP
easat-7093	241	108	p<0.05	p<0.05	NOUN
easat-7093	241	109	and	and	CCONJ
easat-7093	241	110	<	<	X
easat-7093	241	111	0.01	0.01	NUM
easat-7093	241	112	,	,	PUNCT
easat-7093	241	113	respectively	respectively	ADV
easat-7093	241	114	.	.	PUNCT
easat-7093	242	1	t	t	NOUN
easat-7093	242	2	-	-	PUNCT
easat-7093	242	3	values	value	NOUN
easat-7093	242	4	are	be	AUX
easat-7093	242	5	reported	report	VERB
easat-7093	242	6	in	in	ADP
easat-7093	242	7	the	the	DET
easat-7093	242	8	parentheses	parenthesis	NOUN
easat-7093	242	9	.	.	PUNCT
easat-7093	243	1	see	see	VERB
easat-7093	243	2	table	table	NOUN
easat-7093	243	3	(	(	PUNCT
easat-7093	243	4	2	2	NUM
easat-7093	243	5	)	)	PUNCT
easat-7093	243	6	for	for	ADP
easat-7093	243	7	the	the	DET
easat-7093	243	8	variable	variable	ADJ
easat-7093	243	9	definitions	definition	NOUN
easat-7093	243	10	.	.	PUNCT
easat-7093	244	1	second	second	ADJ
easat-7093	244	2	,	,	PUNCT
easat-7093	244	3	we	we	PRON
easat-7093	244	4	retested	reteste	VERB
easat-7093	244	5	the	the	DET
easat-7093	244	6	research	research	NOUN
easat-7093	244	7	hypothesis	hypothesis	NOUN
easat-7093	244	8	using	use	VERB
easat-7093	244	9	an	an	DET
easat-7093	244	10	alternative	alternative	ADJ
easat-7093	244	11	measure	measure	NOUN
easat-7093	244	12	of	of	ADP
easat-7093	244	13	financial	financial	ADJ
easat-7093	244	14	statement	statement	NOUN
easat-7093	244	15	comparability	comparability	NOUN
easat-7093	244	16	.	.	PUNCT
easat-7093	245	1	specifically	specifically	ADV
easat-7093	245	2	,	,	PUNCT
easat-7093	245	3	total	total	ADJ
easat-7093	245	4	accruals	accrual	NOUN
easat-7093	245	5	were	be	AUX
easat-7093	245	6	used	use	VERB
easat-7093	245	7	in	in	ADP
easat-7093	245	8	place	place	NOUN
easat-7093	245	9	of	of	ADP
easat-7093	245	10	the	the	DET
easat-7093	245	11	regression	regression	NOUN
easat-7093	245	12	of	of	ADP
easat-7093	245	13	earnings	earning	NOUN
easat-7093	245	14	on	on	ADP
easat-7093	245	15	stock	stock	NOUN
easat-7093	245	16	1152	1152	NUM
easat-7093	245	17	edelweiss	edelweiss	PROPN
easat-7093	245	18	applied	apply	VERB
easat-7093	245	19	science	science	NOUN
easat-7093	245	20	and	and	CCONJ
easat-7093	245	21	technology	technology	NOUN
easat-7093	245	22	issn	issn	PROPN
easat-7093	245	23	:	:	PUNCT
easat-7093	245	24	2576	2576	NUM
easat-7093	245	25	-	-	SYM
easat-7093	245	26	8484	8484	NUM
easat-7093	245	27	vol	vol	NOUN
easat-7093	245	28	.	.	PROPN
easat-7093	246	1	9	9	NUM
easat-7093	246	2	,	,	PUNCT
easat-7093	246	3	no	no	INTJ
easat-7093	246	4	.	.	NOUN
easat-7093	246	5	5	5	NUM
easat-7093	246	6	:	:	PUNCT
easat-7093	246	7	1143	1143	NUM
easat-7093	246	8	-	-	SYM
easat-7093	246	9	1156	1156	NUM
easat-7093	246	10	,	,	PUNCT
easat-7093	246	11	2025	2025	NUM
easat-7093	246	12	doi	doi	NOUN
easat-7093	246	13	:	:	PUNCT
easat-7093	246	14	10.55214/25768484.v9i5.7093	10.55214/25768484.v9i5.7093	PROPN
easat-7093	246	15	©	©	PROPN
easat-7093	246	16	2025	2025	NUM
easat-7093	246	17	by	by	ADP
easat-7093	246	18	the	the	DET
easat-7093	246	19	authors	author	NOUN
easat-7093	246	20	;	;	PUNCT
easat-7093	246	21	licensee	licensee	PROPN
easat-7093	246	22	learning	learn	VERB
easat-7093	246	23	gate	gate	NOUN
easat-7093	246	24	returns	return	NOUN
easat-7093	246	25	,	,	PUNCT
easat-7093	246	26	following	follow	VERB
easat-7093	246	27	the	the	DET
easat-7093	246	28	approach	approach	NOUN
easat-7093	246	29	of	of	ADP
easat-7093	246	30	de	de	X
easat-7093	246	31	franco	franco	PROPN
easat-7093	246	32	,	,	PUNCT
easat-7093	246	33	et	et	PROPN
easat-7093	246	34	al	al	PROPN
easat-7093	246	35	.	.	PUNCT
easat-7093	247	1	[	[	X
easat-7093	247	2	38	38	NUM
easat-7093	247	3	]	]	PUNCT
easat-7093	247	4	.	.	PUNCT
easat-7093	248	1	several	several	ADJ
easat-7093	248	2	prior	prior	ADJ
easat-7093	248	3	studies	study	NOUN
easat-7093	248	4	(	(	PUNCT
easat-7093	248	5	e.g.	e.g.	ADV
easat-7093	248	6	,	,	PUNCT
easat-7093	248	7	[	[	X
easat-7093	248	8	8	8	NUM
easat-7093	248	9	,	,	PUNCT
easat-7093	248	10	41	41	NUM
easat-7093	248	11	,	,	PUNCT
easat-7093	248	12	51	51	NUM
easat-7093	248	13	]	]	PUNCT
easat-7093	248	14	)	)	PUNCT
easat-7093	248	15	have	have	AUX
easat-7093	248	16	employed	employ	VERB
easat-7093	248	17	the	the	DET
easat-7093	248	18	convergence	convergence	NOUN
easat-7093	248	19	of	of	ADP
easat-7093	248	20	total	total	ADJ
easat-7093	248	21	and	and	CCONJ
easat-7093	248	22	discretionary	discretionary	ADJ
easat-7093	248	23	accruals	accrual	NOUN
easat-7093	248	24	as	as	ADP
easat-7093	248	25	a	a	DET
easat-7093	248	26	proxy	proxy	NOUN
easat-7093	248	27	for	for	ADP
easat-7093	248	28	financial	financial	ADJ
easat-7093	248	29	statement	statement	NOUN
easat-7093	248	30	comparability	comparability	NOUN
easat-7093	248	31	.	.	PUNCT
easat-7093	249	1	in	in	ADP
easat-7093	249	2	this	this	DET
easat-7093	249	3	study	study	NOUN
easat-7093	249	4	,	,	PUNCT
easat-7093	249	5	the	the	DET
easat-7093	249	6	average	average	ADJ
easat-7093	249	7	absolute	absolute	ADJ
easat-7093	249	8	difference	difference	NOUN
easat-7093	249	9	in	in	ADP
easat-7093	249	10	total	total	ADJ
easat-7093	249	11	accruals	accrual	NOUN
easat-7093	249	12	is	be	AUX
easat-7093	249	13	used	use	VERB
easat-7093	249	14	to	to	PART
easat-7093	249	15	capture	capture	VERB
easat-7093	249	16	the	the	DET
easat-7093	249	17	degree	degree	NOUN
easat-7093	249	18	of	of	ADP
easat-7093	249	19	earnings	earning	NOUN
easat-7093	249	20	convergence	convergence	NOUN
easat-7093	249	21	among	among	ADP
easat-7093	249	22	firms	firm	NOUN
easat-7093	249	23	within	within	ADP
easat-7093	249	24	the	the	DET
easat-7093	249	25	same	same	ADJ
easat-7093	249	26	industry	industry	NOUN
easat-7093	249	27	,	,	PUNCT
easat-7093	249	28	thereby	thereby	ADV
easat-7093	249	29	serving	serve	VERB
easat-7093	249	30	as	as	ADP
easat-7093	249	31	an	an	DET
easat-7093	249	32	alternative	alternative	ADJ
easat-7093	249	33	measure	measure	NOUN
easat-7093	249	34	of	of	ADP
easat-7093	249	35	financial	financial	ADJ
easat-7093	249	36	statement	statement	NOUN
easat-7093	249	37	comparability	comparability	NOUN
easat-7093	249	38	,	,	PUNCT
easat-7093	249	39	in	in	ADP
easat-7093	249	40	line	line	NOUN
easat-7093	249	41	with	with	ADP
easat-7093	249	42	[	[	X
easat-7093	249	43	41	41	NUM
easat-7093	249	44	]	]	PUNCT
easat-7093	249	45	.	.	PUNCT
easat-7093	250	1	the	the	DET
easat-7093	250	2	financial	financial	ADJ
easat-7093	250	3	statement	statement	NOUN
easat-7093	250	4	comparability	comparability	NOUN
easat-7093	250	5	index	index	NOUN
easat-7093	250	6	(	(	PUNCT
easat-7093	250	7	comp	comp	NOUN
easat-7093	250	8	)	)	PUNCT
easat-7093	250	9	is	be	AUX
easat-7093	250	10	calculated	calculate	VERB
easat-7093	250	11	through	through	ADP
easat-7093	250	12	the	the	DET
easat-7093	250	13	following	follow	VERB
easat-7093	250	14	steps	step	NOUN
easat-7093	250	15	:	:	PUNCT
easat-7093	250	16	•	•	NUM
easat-7093	250	17	measuring	measure	VERB
easat-7093	250	18	each	each	DET
easat-7093	250	19	firm	firm	NOUN
easat-7093	250	20	's	's	PART
easat-7093	250	21	total	total	ADJ
easat-7093	250	22	accruals	accrual	NOUN
easat-7093	250	23	as	as	ADP
easat-7093	250	24	the	the	DET
easat-7093	250	25	difference	difference	NOUN
easat-7093	250	26	between	between	ADP
easat-7093	250	27	pre	pre	ADJ
easat-7093	250	28	-	-	ADJ
easat-7093	250	29	tax	tax	ADJ
easat-7093	250	30	earnings	earning	NOUN
easat-7093	250	31	and	and	CCONJ
easat-7093	250	32	cash	cash	NOUN
easat-7093	250	33	flows	flow	NOUN
easat-7093	250	34	from	from	ADP
easat-7093	250	35	operations	operation	NOUN
easat-7093	250	36	.	.	PUNCT
easat-7093	251	1	•	•	NUM
easat-7093	251	2	calculating	calculate	VERB
easat-7093	251	3	the	the	DET
easat-7093	251	4	absolute	absolute	ADJ
easat-7093	251	5	differences	difference	NOUN
easat-7093	251	6	in	in	ADP
easat-7093	251	7	total	total	ADJ
easat-7093	251	8	accruals	accrual	NOUN
easat-7093	251	9	between	between	ADP
easat-7093	251	10	firm	firm	ADJ
easat-7093	251	11	i	i	PROPN
easat-7093	251	12	and	and	CCONJ
easat-7093	251	13	all	all	DET
easat-7093	251	14	other	other	ADJ
easat-7093	251	15	firms	firm	NOUN
easat-7093	251	16	in	in	ADP
easat-7093	251	17	the	the	DET
easat-7093	251	18	same	same	ADJ
easat-7093	251	19	industry	industry	NOUN
easat-7093	251	20	.	.	PUNCT
easat-7093	252	1	•	•	NUM
easat-7093	252	2	computing	compute	VERB
easat-7093	252	3	the	the	DET
easat-7093	252	4	comp	comp	NOUN
easat-7093	252	5	for	for	ADP
easat-7093	252	6	each	each	DET
easat-7093	252	7	firm	firm	NOUN
easat-7093	252	8	as	as	ADP
easat-7093	252	9	the	the	DET
easat-7093	252	10	average	average	NOUN
easat-7093	252	11	of	of	ADP
easat-7093	252	12	these	these	DET
easat-7093	252	13	absolute	absolute	ADJ
easat-7093	252	14	differences	difference	NOUN
easat-7093	252	15	,	,	PUNCT
easat-7093	252	16	then	then	ADV
easat-7093	252	17	multiplying	multiply	VERB
easat-7093	252	18	the	the	DET
easat-7093	252	19	result	result	NOUN
easat-7093	252	20	by	by	ADP
easat-7093	252	21	(	(	PUNCT
easat-7093	252	22	–	–	PUNCT
easat-7093	252	23	1	1	NUM
easat-7093	252	24	)	)	PUNCT
easat-7093	252	25	.	.	PUNCT
easat-7093	253	1	higher	high	ADJ
easat-7093	253	2	(	(	PUNCT
easat-7093	253	3	i.e.	i.e.	X
easat-7093	253	4	,	,	PUNCT
easat-7093	253	5	less	less	ADV
easat-7093	253	6	negative	negative	ADJ
easat-7093	253	7	)	)	PUNCT
easat-7093	253	8	comp	comp	NOUN
easat-7093	253	9	values	value	NOUN
easat-7093	253	10	indicate	indicate	VERB
easat-7093	253	11	greater	great	ADJ
easat-7093	253	12	financial	financial	ADJ
easat-7093	253	13	statement	statement	NOUN
easat-7093	253	14	comparability	comparability	NOUN
easat-7093	253	15	.	.	PUNCT
easat-7093	254	1	table	table	NOUN
easat-7093	254	2	(	(	PUNCT
easat-7093	254	3	6/	6/	NUM
easat-7093	254	4	section	section	NOUN
easat-7093	254	5	a	a	NOUN
easat-7093	254	6	)	)	PUNCT
easat-7093	254	7	shows	show	VERB
easat-7093	254	8	that	that	SCONJ
easat-7093	254	9	the	the	DET
easat-7093	254	10	regression	regression	NOUN
easat-7093	254	11	coefficient	coefficient	NOUN
easat-7093	254	12	for	for	ADP
easat-7093	254	13	the	the	DET
easat-7093	254	14	variable	variable	ADJ
easat-7093	254	15	industry	industry	NOUN
easat-7093	254	16	concentration	concentration	NOUN
easat-7093	254	17	was	be	AUX
easat-7093	254	18	-0.081	-0.081	NOUN
easat-7093	254	19	,	,	PUNCT
easat-7093	254	20	and	and	CCONJ
easat-7093	254	21	the	the	DET
easat-7093	254	22	t	t	NOUN
easat-7093	254	23	-	-	PUNCT
easat-7093	254	24	test	test	NOUN
easat-7093	254	25	value	value	NOUN
easat-7093	254	26	was	be	AUX
easat-7093	254	27	-4.748	-4.748	NOUN
easat-7093	254	28	.	.	PUNCT
easat-7093	255	1	this	this	PRON
easat-7093	255	2	suggests	suggest	VERB
easat-7093	255	3	a	a	DET
easat-7093	255	4	statistically	statistically	ADV
easat-7093	255	5	significant	significant	ADJ
easat-7093	255	6	negative	negative	ADJ
easat-7093	255	7	effect	effect	NOUN
easat-7093	255	8	of	of	ADP
easat-7093	255	9	industry	industry	NOUN
easat-7093	255	10	concentration	concentration	NOUN
easat-7093	255	11	on	on	ADP
easat-7093	255	12	financial	financial	ADJ
easat-7093	255	13	statement	statement	NOUN
easat-7093	255	14	comparability	comparability	NOUN
easat-7093	255	15	,	,	PUNCT
easat-7093	255	16	thereby	thereby	ADV
easat-7093	255	17	supporting	support	VERB
easat-7093	255	18	the	the	DET
easat-7093	255	19	first	first	ADJ
easat-7093	255	20	research	research	NOUN
easat-7093	255	21	hypothesis	hypothesis	NOUN
easat-7093	255	22	.	.	PUNCT
easat-7093	256	1	this	this	DET
easat-7093	256	2	finding	finding	NOUN
easat-7093	256	3	is	be	AUX
easat-7093	256	4	consistent	consistent	ADJ
easat-7093	256	5	with	with	ADP
easat-7093	256	6	the	the	DET
easat-7093	256	7	research	research	NOUN
easat-7093	256	8	findings	finding	NOUN
easat-7093	256	9	in	in	ADP
easat-7093	256	10	the	the	DET
easat-7093	256	11	primary	primary	ADJ
easat-7093	256	12	analysis	analysis	NOUN
easat-7093	256	13	.	.	PUNCT
easat-7093	257	1	similarly	similarly	ADV
easat-7093	257	2	,	,	PUNCT
easat-7093	257	3	table	table	NOUN
easat-7093	257	4	(	(	PUNCT
easat-7093	257	5	6	6	NUM
easat-7093	257	6	)	)	PUNCT
easat-7093	257	7	,	,	PUNCT
easat-7093	257	8	section	section	NOUN
easat-7093	257	9	b	b	PROPN
easat-7093	257	10	,	,	PUNCT
easat-7093	257	11	reports	report	VERB
easat-7093	257	12	a	a	DET
easat-7093	257	13	regression	regression	NOUN
easat-7093	257	14	coefficient	coefficient	NOUN
easat-7093	257	15	of	of	ADP
easat-7093	257	16	-0.062	-0.062	PRON
easat-7093	257	17	for	for	ADP
easat-7093	257	18	the	the	DET
easat-7093	257	19	same	same	ADJ
easat-7093	257	20	variable	variable	NOUN
easat-7093	257	21	,	,	PUNCT
easat-7093	257	22	with	with	ADP
easat-7093	257	23	a	a	DET
easat-7093	257	24	t	t	NOUN
easat-7093	257	25	-	-	PUNCT
easat-7093	257	26	value	value	NOUN
easat-7093	257	27	of	of	ADP
easat-7093	257	28	2.823	2.823	NUM
easat-7093	257	29	.	.	PUNCT
easat-7093	258	1	this	this	PRON
easat-7093	258	2	further	far	ADV
easat-7093	258	3	confirms	confirm	VERB
easat-7093	258	4	the	the	DET
easat-7093	258	5	existence	existence	NOUN
easat-7093	258	6	of	of	ADP
easat-7093	258	7	a	a	DET
easat-7093	258	8	significant	significant	ADJ
easat-7093	258	9	negative	negative	ADJ
easat-7093	258	10	effect	effect	NOUN
easat-7093	258	11	of	of	ADP
easat-7093	258	12	industry	industry	NOUN
easat-7093	258	13	concentration	concentration	NOUN
easat-7093	258	14	on	on	ADP
easat-7093	258	15	financial	financial	ADJ
easat-7093	258	16	statement	statement	NOUN
easat-7093	258	17	comparability	comparability	NOUN
easat-7093	258	18	.	.	PUNCT
easat-7093	259	1	accordingly	accordingly	ADV
easat-7093	259	2	,	,	PUNCT
easat-7093	259	3	the	the	DET
easat-7093	259	4	first	first	ADJ
easat-7093	259	5	hypothesis	hypothesis	NOUN
easat-7093	259	6	is	be	AUX
easat-7093	259	7	once	once	ADV
easat-7093	259	8	more	more	ADV
easat-7093	259	9	supported	support	VERB
easat-7093	259	10	,	,	PUNCT
easat-7093	259	11	reaffirming	reaffirm	VERB
easat-7093	259	12	the	the	DET
easat-7093	259	13	consistency	consistency	NOUN
easat-7093	259	14	of	of	ADP
easat-7093	259	15	the	the	DET
easat-7093	259	16	results	result	NOUN
easat-7093	259	17	with	with	ADP
easat-7093	259	18	the	the	DET
easat-7093	259	19	primary	primary	ADJ
easat-7093	259	20	analysis	analysis	NOUN
easat-7093	259	21	.	.	PUNCT
easat-7093	260	1	table	table	NOUN
easat-7093	260	2	6	6	NUM
easat-7093	260	3	.	.	PUNCT
easat-7093	261	1	multiple	multiple	ADJ
easat-7093	261	2	regression	regression	NOUN
easat-7093	261	3	results	result	NOUN
easat-7093	261	4	for	for	ADP
easat-7093	261	5	financial	financial	ADJ
easat-7093	261	6	statement	statement	NOUN
easat-7093	261	7	comparability	comparability	NOUN
easat-7093	261	8	and	and	CCONJ
easat-7093	261	9	industry	industry	NOUN
easat-7093	261	10	concentration	concentration	NOUN
easat-7093	261	11	.	.	PUNCT
easat-7093	262	1	section	section	NOUN
easat-7093	262	2	(	(	PUNCT
easat-7093	262	3	a	a	NOUN
easat-7093	262	4	)	)	PUNCT
easat-7093	262	5	*	*	PROPN
easat-7093	262	6	section	section	NOUN
easat-7093	262	7	(	(	PUNCT
easat-7093	262	8	b	b	NOUN
easat-7093	262	9	)	)	PUNCT
easat-7093	262	10	*	*	PUNCT
easat-7093	263	1	*	*	PUNCT
easat-7093	263	2	variables	variable	NOUN
easat-7093	263	3	β	β	X
easat-7093	263	4	vif	vif	PROPN
easat-7093	263	5	β	β	X
easat-7093	263	6	vif	vif	PROPN
easat-7093	263	7	intercept	intercept	PROPN
easat-7093	263	8	-0.310	-0.310	PROPN
easat-7093	263	9	*	*	PUNCT
easat-7093	263	10	*	*	PUNCT
easat-7093	263	11	(	(	PUNCT
easat-7093	263	12	-5.872	-5.872	ADJ
easat-7093	263	13	)	)	PUNCT
easat-7093	263	14	-0.305	-0.305	NOUN
easat-7093	263	15	*	*	PUNCT
easat-7093	263	16	*	*	PUNCT
easat-7093	263	17	(	(	PUNCT
easat-7093	263	18	-5.678	-5.678	PROPN
easat-7093	263	19	)	)	PUNCT
easat-7093	263	20	con	con	PROPN
easat-7093	263	21	-0.081	-0.081	PROPN
easat-7093	263	22	*	*	PUNCT
easat-7093	263	23	*	*	PUNCT
easat-7093	263	24	(	(	PUNCT
easat-7093	263	25	-4.748	-4.748	X
easat-7093	263	26	)	)	PUNCT
easat-7093	263	27	1.047	1.047	NUM
easat-7093	263	28	-0.062	-0.062	PRON
easat-7093	263	29	*	*	PUNCT
easat-7093	263	30	*	*	PUNCT
easat-7093	263	31	(	(	PUNCT
easat-7093	263	32	-2.823	-2.823	PROPN
easat-7093	263	33	)	)	PUNCT
easat-7093	263	34	1.179	1.179	NUM
easat-7093	263	35	size	size	NOUN
easat-7093	263	36	0.010	0.010	NUM
easat-7093	263	37	*	*	NOUN
easat-7093	263	38	*	*	PUNCT
easat-7093	263	39	(	(	PUNCT
easat-7093	263	40	3.748	3.748	NUM
easat-7093	263	41	)	)	PUNCT
easat-7093	263	42	1.358	1.358	NUM
easat-7093	263	43	0.010	0.010	NUM
easat-7093	263	44	*	*	PUNCT
easat-7093	263	45	*	*	PUNCT
easat-7093	263	46	(	(	PUNCT
easat-7093	263	47	3.663	3.663	NUM
easat-7093	263	48	)	)	PUNCT
easat-7093	263	49	1.357	1.357	NUM
easat-7093	263	50	lev	lev	NOUN
easat-7093	263	51	-0.027	-0.027	PUNCT
easat-7093	263	52	(	(	PUNCT
easat-7093	263	53	-1.435	-1.435	NUM
easat-7093	263	54	)	)	PUNCT
easat-7093	263	55	1.285	1.285	NUM
easat-7093	263	56	-0.025	-0.025	X
easat-7093	263	57	(	(	PUNCT
easat-7093	263	58	-1.260	-1.260	X
easat-7093	263	59	)	)	PUNCT
easat-7093	263	60	1.357	1.357	NUM
easat-7093	263	61	roa	roa	NOUN
easat-7093	263	62	0.087	0.087	NUM
easat-7093	263	63	1.678	1.678	NUM
easat-7093	263	64	1.870	1.870	NUM
easat-7093	263	65	0.055	0.055	NUM
easat-7093	263	66	(	(	PUNCT
easat-7093	263	67	1.059	1.059	NUM
easat-7093	263	68	)	)	PUNCT
easat-7093	263	69	1.860	1.860	NUM
easat-7093	263	70	mb	mb	ADP
easat-7093	263	71	-0.006	-0.006	PROPN
easat-7093	263	72	*	*	PUNCT
easat-7093	263	73	*	*	PUNCT
easat-7093	263	74	(	(	PUNCT
easat-7093	263	75	-2.247	-2.247	NOUN
easat-7093	263	76	)	)	PUNCT
easat-7093	263	77	1.049	1.049	NUM
easat-7093	263	78	-0.008	-0.008	NOUN
easat-7093	263	79	*	*	PUNCT
easat-7093	263	80	*	*	PUNCT
easat-7093	263	81	(	(	PUNCT
easat-7093	263	82	-2.761	-2.761	PUNCT
easat-7093	263	83	)	)	PUNCT
easat-7093	263	84	1.114	1.114	NUM
easat-7093	263	85	loss	loss	NOUN
easat-7093	263	86	0.007	0.007	NUM
easat-7093	263	87	(	(	PUNCT
easat-7093	263	88	0.658	0.658	NUM
easat-7093	263	89	)	)	PUNCT
easat-7093	263	90	1.702	1.702	NUM
easat-7093	263	91	0.006	0.006	NUM
easat-7093	263	92	(	(	PUNCT
easat-7093	263	93	0.507	0.507	NUM
easat-7093	263	94	)	)	PUNCT
easat-7093	263	95	1.705	1.705	NUM
easat-7093	263	96	big	big	ADJ
easat-7093	263	97	-0.018	-0.018	PUNCT
easat-7093	263	98	*	*	PUNCT
easat-7093	263	99	*	*	PUNCT
easat-7093	263	100	(	(	PUNCT
easat-7093	263	101	-2.126	-2.126	NOUN
easat-7093	263	102	)	)	PUNCT
easat-7093	263	103	1.177	1.177	NUM
easat-7093	263	104	-0.019	-0.019	NOUN
easat-7093	263	105	*	*	PUNCT
easat-7093	263	106	*	*	PUNCT
easat-7093	263	107	(	(	PUNCT
easat-7093	263	108	-2.297	-2.297	PROPN
easat-7093	263	109	)	)	PUNCT
easat-7093	263	110	1.175	1.175	NUM
easat-7093	263	111	note	note	NOUN
easat-7093	263	112	:	:	PUNCT
easat-7093	263	113	*	*	PUNCT
easat-7093	263	114	f	f	X
easat-7093	263	115	=	=	SYM
easat-7093	263	116	7.204	7.204	NUM
easat-7093	263	117	;	;	PUNCT
easat-7093	263	118	r2	r2	PROPN
easat-7093	263	119	=	=	NOUN
easat-7093	263	120	0.085	0.085	NUM
easat-7093	263	121	;	;	PUNCT
easat-7093	263	122	adj	adj	X
easat-7093	263	123	.	.	PROPN
easat-7093	263	124	r2	r2	PROPN
easat-7093	263	125	=	=	PROPN
easat-7093	263	126	0.073	0.073	NUM
easat-7093	263	127	;	;	PUNCT
easat-7093	263	128	durbin	durbin	ADJ
easat-7093	263	129	-	-	PUNCT
easat-7093	263	130	watson	watson	NOUN
easat-7093	263	131	=	=	PROPN
easat-7093	263	132	1.825	1.825	NUM
easat-7093	263	133	*	*	PUNCT
easat-7093	263	134	*	*	PUNCT
easat-7093	263	135	f	f	X
easat-7093	263	136	=	=	SYM
easat-7093	263	137	5.020	5.020	NUM
easat-7093	263	138	;	;	PUNCT
easat-7093	263	139	r2	r2	PROPN
easat-7093	263	140	=	=	PUNCT
easat-7093	263	141	0.061	0.061	NUM
easat-7093	263	142	;	;	PUNCT
easat-7093	263	143	adj	adj	X
easat-7093	263	144	.	.	PROPN
easat-7093	263	145	r2	r2	PROPN
easat-7093	263	146	=	=	PROPN
easat-7093	263	147	0.049	0.049	NUM
easat-7093	263	148	;	;	PUNCT
easat-7093	263	149	durbin	durbin	ADJ
easat-7093	263	150	-	-	PUNCT
easat-7093	263	151	watson	watson	NOUN
easat-7093	263	152	=	=	PROPN
easat-7093	263	153	1.840	1.840	NUM
easat-7093	263	154	.	.	NOUN
easat-7093	264	1	5	5	NUM
easat-7093	264	2	.	.	X
easat-7093	264	3	conclusion	conclusion	NOUN
easat-7093	264	4	this	this	DET
easat-7093	264	5	study	study	NOUN
easat-7093	264	6	examined	examine	VERB
easat-7093	264	7	the	the	DET
easat-7093	264	8	effect	effect	NOUN
easat-7093	264	9	of	of	ADP
easat-7093	264	10	industry	industry	NOUN
easat-7093	264	11	concentration	concentration	NOUN
easat-7093	264	12	on	on	ADP
easat-7093	264	13	financial	financial	ADJ
easat-7093	264	14	statement	statement	NOUN
easat-7093	264	15	comparability	comparability	NOUN
easat-7093	264	16	,	,	PUNCT
easat-7093	264	17	using	use	VERB
easat-7093	264	18	a	a	DET
easat-7093	264	19	sample	sample	NOUN
easat-7093	264	20	of	of	ADP
easat-7093	264	21	non	non	ADJ
easat-7093	264	22	-	-	ADJ
easat-7093	264	23	financial	financial	ADJ
easat-7093	264	24	companies	company	NOUN
easat-7093	264	25	listed	list	VERB
easat-7093	264	26	on	on	ADP
easat-7093	264	27	the	the	DET
easat-7093	264	28	egyptian	egyptian	ADJ
easat-7093	264	29	stock	stock	NOUN
easat-7093	264	30	exchange	exchange	PROPN
easat-7093	264	31	over	over	ADP
easat-7093	264	32	the	the	DET
easat-7093	264	33	seven	seven	NUM
easat-7093	264	34	-	-	PUNCT
easat-7093	264	35	year	year	NOUN
easat-7093	264	36	period	period	NOUN
easat-7093	264	37	from	from	ADP
easat-7093	264	38	2016	2016	NUM
easat-7093	264	39	to	to	ADP
easat-7093	264	40	2022	2022	NUM
easat-7093	264	41	.	.	PUNCT
easat-7093	265	1	the	the	DET
easat-7093	265	2	findings	finding	NOUN
easat-7093	265	3	showed	show	VERB
easat-7093	265	4	that	that	SCONJ
easat-7093	265	5	there	there	PRON
easat-7093	265	6	is	be	VERB
easat-7093	265	7	a	a	DET
easat-7093	265	8	significant	significant	ADJ
easat-7093	265	9	negative	negative	ADJ
easat-7093	265	10	effect	effect	NOUN
easat-7093	265	11	of	of	ADP
easat-7093	265	12	industry	industry	NOUN
easat-7093	265	13	concentration	concentration	NOUN
easat-7093	265	14	on	on	ADP
easat-7093	265	15	financial	financial	ADJ
easat-7093	265	16	statement	statement	NOUN
easat-7093	265	17	comparability	comparability	NOUN
easat-7093	265	18	.	.	PUNCT
easat-7093	266	1	this	this	DET
easat-7093	266	2	effect	effect	NOUN
easat-7093	266	3	suggests	suggest	VERB
easat-7093	266	4	that	that	SCONJ
easat-7093	266	5	higher	high	ADJ
easat-7093	266	6	industry	industry	NOUN
easat-7093	266	7	concentration	concentration	NOUN
easat-7093	266	8	is	be	AUX
easat-7093	266	9	associated	associate	VERB
easat-7093	266	10	with	with	ADP
easat-7093	266	11	lower	low	ADJ
easat-7093	266	12	corporate	corporate	ADJ
easat-7093	266	13	transparency	transparency	NOUN
easat-7093	266	14	,	,	PUNCT
easat-7093	266	15	where	where	SCONJ
easat-7093	266	16	managers	manager	NOUN
easat-7093	266	17	in	in	ADP
easat-7093	266	18	concentrated	concentrated	ADJ
easat-7093	266	19	industries	industry	NOUN
easat-7093	266	20	possess	possess	VERB
easat-7093	266	21	greater	great	ADJ
easat-7093	266	22	discretion	discretion	NOUN
easat-7093	266	23	in	in	ADP
easat-7093	266	24	making	make	VERB
easat-7093	266	25	accounting	accounting	NOUN
easat-7093	266	26	and	and	CCONJ
easat-7093	266	27	reporting	report	VERB
easat-7093	266	28	decisions	decision	NOUN
easat-7093	266	29	for	for	ADP
easat-7093	266	30	their	their	PRON
easat-7093	266	31	firms	firm	NOUN
easat-7093	266	32	.	.	PUNCT
easat-7093	267	1	as	as	ADP
easat-7093	267	2	a	a	DET
easat-7093	267	3	1153	1153	NUM
easat-7093	267	4	edelweiss	edelweiss	PROPN
easat-7093	267	5	applied	apply	VERB
easat-7093	267	6	science	science	NOUN
easat-7093	267	7	and	and	CCONJ
easat-7093	267	8	technology	technology	NOUN
easat-7093	267	9	issn	issn	PROPN
easat-7093	267	10	:	:	PUNCT
easat-7093	267	11	2576	2576	NUM
easat-7093	267	12	-	-	SYM
easat-7093	267	13	8484	8484	NUM
easat-7093	267	14	vol	vol	NOUN
easat-7093	267	15	.	.	PROPN
easat-7093	268	1	9	9	NUM
easat-7093	268	2	,	,	PUNCT
easat-7093	268	3	no	no	INTJ
easat-7093	268	4	.	.	NOUN
easat-7093	268	5	5	5	NUM
easat-7093	268	6	:	:	PUNCT
easat-7093	268	7	1143	1143	NUM
easat-7093	268	8	-	-	SYM
easat-7093	268	9	1156	1156	NUM
easat-7093	268	10	,	,	PUNCT
easat-7093	268	11	2025	2025	NUM
easat-7093	268	12	doi	doi	NOUN
easat-7093	268	13	:	:	PUNCT
easat-7093	268	14	10.55214/25768484.v9i5.7093	10.55214/25768484.v9i5.7093	PROPN
easat-7093	268	15	©	©	PROPN
easat-7093	268	16	2025	2025	NUM
easat-7093	268	17	by	by	ADP
easat-7093	268	18	the	the	DET
easat-7093	268	19	authors	author	NOUN
easat-7093	268	20	;	;	PUNCT
easat-7093	268	21	licensee	licensee	PROPN
easat-7093	268	22	learning	learn	VERB
easat-7093	268	23	gate	gate	PROPN
easat-7093	268	24	result	result	PROPN
easat-7093	268	25	,	,	PUNCT
easat-7093	268	26	this	this	DET
easat-7093	268	27	discretion	discretion	NOUN
easat-7093	268	28	may	may	AUX
easat-7093	268	29	diminish	diminish	VERB
easat-7093	268	30	the	the	DET
easat-7093	268	31	financial	financial	ADJ
easat-7093	268	32	statement	statement	NOUN
easat-7093	268	33	comparability	comparability	NOUN
easat-7093	268	34	.	.	PUNCT
easat-7093	269	1	the	the	DET
easat-7093	269	2	results	result	NOUN
easat-7093	269	3	of	of	ADP
easat-7093	269	4	the	the	DET
easat-7093	269	5	robustness	robustness	NOUN
easat-7093	269	6	tests	test	NOUN
easat-7093	269	7	corroborated	corroborate	VERB
easat-7093	269	8	the	the	DET
easat-7093	269	9	previous	previous	ADJ
easat-7093	269	10	findings	finding	NOUN
easat-7093	269	11	,	,	PUNCT
easat-7093	269	12	even	even	ADV
easat-7093	269	13	when	when	SCONJ
easat-7093	269	14	alternative	alternative	ADJ
easat-7093	269	15	measures	measure	NOUN
easat-7093	269	16	were	be	AUX
easat-7093	269	17	used	use	VERB
easat-7093	269	18	to	to	PART
easat-7093	269	19	assess	assess	VERB
easat-7093	269	20	both	both	PRON
easat-7093	269	21	industry	industry	NOUN
easat-7093	269	22	concentration	concentration	NOUN
easat-7093	269	23	and	and	CCONJ
easat-7093	269	24	financial	financial	ADJ
easat-7093	269	25	statement	statement	NOUN
easat-7093	269	26	comparability	comparability	NOUN
easat-7093	269	27	.	.	PUNCT
easat-7093	270	1	the	the	DET
easat-7093	270	2	primary	primary	ADJ
easat-7093	270	3	limitation	limitation	NOUN
easat-7093	270	4	of	of	ADP
easat-7093	270	5	this	this	DET
easat-7093	270	6	research	research	NOUN
easat-7093	270	7	lies	lie	VERB
easat-7093	270	8	in	in	ADP
easat-7093	270	9	its	its	PRON
easat-7093	270	10	focus	focus	NOUN
easat-7093	270	11	on	on	ADP
easat-7093	270	12	industry	industry	NOUN
easat-7093	270	13	concentration	concentration	NOUN
easat-7093	270	14	as	as	ADP
easat-7093	270	15	the	the	DET
easat-7093	270	16	sole	sole	ADJ
easat-7093	270	17	determinant	determinant	NOUN
easat-7093	270	18	of	of	ADP
easat-7093	270	19	financial	financial	ADJ
easat-7093	270	20	statement	statement	NOUN
easat-7093	270	21	comparability	comparability	NOUN
easat-7093	270	22	.	.	PUNCT
easat-7093	271	1	consequently	consequently	ADV
easat-7093	271	2	,	,	PUNCT
easat-7093	271	3	it	it	PRON
easat-7093	271	4	is	be	AUX
easat-7093	271	5	recommended	recommend	VERB
easat-7093	271	6	that	that	SCONJ
easat-7093	271	7	future	future	ADJ
easat-7093	271	8	studies	study	NOUN
easat-7093	271	9	explore	explore	VERB
easat-7093	271	10	additional	additional	ADJ
easat-7093	271	11	factors	factor	NOUN
easat-7093	271	12	that	that	PRON
easat-7093	271	13	may	may	AUX
easat-7093	271	14	influence	influence	VERB
easat-7093	271	15	comparability	comparability	NOUN
easat-7093	271	16	,	,	PUNCT
easat-7093	271	17	such	such	ADJ
easat-7093	271	18	as	as	ADP
easat-7093	271	19	corporate	corporate	ADJ
easat-7093	271	20	governance	governance	NOUN
easat-7093	271	21	,	,	PUNCT
easat-7093	271	22	ownership	ownership	NOUN
easat-7093	271	23	structure	structure	NOUN
easat-7093	271	24	,	,	PUNCT
easat-7093	271	25	and	and	CCONJ
easat-7093	271	26	organizational	organizational	ADJ
easat-7093	271	27	complexity	complexity	NOUN
easat-7093	271	28	.	.	PUNCT
easat-7093	272	1	furthermore	furthermore	ADV
easat-7093	272	2	,	,	PUNCT
easat-7093	272	3	given	give	VERB
easat-7093	272	4	the	the	DET
easat-7093	272	5	unique	unique	ADJ
easat-7093	272	6	characteristics	characteristic	NOUN
easat-7093	272	7	of	of	ADP
easat-7093	272	8	the	the	DET
easat-7093	272	9	egyptian	egyptian	ADJ
easat-7093	272	10	market	market	NOUN
easat-7093	272	11	,	,	PUNCT
easat-7093	272	12	the	the	DET
easat-7093	272	13	generalizability	generalizability	NOUN
easat-7093	272	14	of	of	ADP
easat-7093	272	15	the	the	DET
easat-7093	272	16	findings	finding	NOUN
easat-7093	272	17	to	to	ADP
easat-7093	272	18	other	other	ADJ
easat-7093	272	19	countries	country	NOUN
easat-7093	272	20	with	with	ADP
easat-7093	272	21	differing	differ	VERB
easat-7093	272	22	disclosure	disclosure	NOUN
easat-7093	272	23	requirements	requirement	NOUN
easat-7093	272	24	may	may	AUX
easat-7093	272	25	be	be	AUX
easat-7093	272	26	constrained	constrain	VERB
easat-7093	272	27	.	.	PUNCT
easat-7093	273	1	therefore	therefore	ADV
easat-7093	273	2	,	,	PUNCT
easat-7093	273	3	replicating	replicate	VERB
easat-7093	273	4	this	this	DET
easat-7093	273	5	study	study	NOUN
easat-7093	273	6	in	in	ADP
easat-7093	273	7	other	other	ADJ
easat-7093	273	8	capital	capital	NOUN
easat-7093	273	9	markets	market	NOUN
easat-7093	273	10	would	would	AUX
easat-7093	273	11	represent	represent	VERB
easat-7093	273	12	a	a	DET
easat-7093	273	13	valuable	valuable	ADJ
easat-7093	273	14	extension	extension	NOUN
easat-7093	273	15	of	of	ADP
easat-7093	273	16	the	the	DET
easat-7093	273	17	current	current	ADJ
easat-7093	273	18	research	research	NOUN
easat-7093	273	19	.	.	PUNCT
easat-7093	274	1	this	this	DET
easat-7093	274	2	study	study	NOUN
easat-7093	274	3	offers	offer	VERB
easat-7093	274	4	valuable	valuable	ADJ
easat-7093	274	5	insights	insight	NOUN
easat-7093	274	6	into	into	ADP
easat-7093	274	7	the	the	DET
easat-7093	274	8	impact	impact	NOUN
easat-7093	274	9	of	of	ADP
easat-7093	274	10	industry	industry	NOUN
easat-7093	274	11	concentration	concentration	NOUN
easat-7093	274	12	on	on	ADP
easat-7093	274	13	financial	financial	ADJ
easat-7093	274	14	statement	statement	NOUN
easat-7093	274	15	comparability	comparability	NOUN
easat-7093	274	16	,	,	PUNCT
easat-7093	274	17	highlighting	highlight	VERB
easat-7093	274	18	the	the	DET
easat-7093	274	19	importance	importance	NOUN
easat-7093	274	20	of	of	ADP
easat-7093	274	21	enhancing	enhance	VERB
easat-7093	274	22	the	the	DET
easat-7093	274	23	role	role	NOUN
easat-7093	274	24	of	of	ADP
easat-7093	274	25	regulatory	regulatory	ADJ
easat-7093	274	26	bodies	body	NOUN
easat-7093	274	27	—	—	PUNCT
easat-7093	274	28	such	such	ADJ
easat-7093	274	29	as	as	ADP
easat-7093	274	30	the	the	DET
easat-7093	274	31	capital	capital	NOUN
easat-7093	274	32	market	market	NOUN
easat-7093	274	33	authority	authority	NOUN
easat-7093	274	34	—	—	PUNCT
easat-7093	274	35	in	in	ADP
easat-7093	274	36	mandating	mandate	VERB
easat-7093	274	37	the	the	DET
easat-7093	274	38	preparation	preparation	NOUN
easat-7093	274	39	of	of	ADP
easat-7093	274	40	high	high	ADJ
easat-7093	274	41	-	-	PUNCT
easat-7093	274	42	quality	quality	NOUN
easat-7093	274	43	financial	financial	ADJ
easat-7093	274	44	statements	statement	NOUN
easat-7093	274	45	.	.	PUNCT
easat-7093	275	1	moreover	moreover	ADV
easat-7093	275	2	,	,	PUNCT
easat-7093	275	3	the	the	DET
easat-7093	275	4	findings	finding	NOUN
easat-7093	275	5	indicate	indicate	VERB
easat-7093	275	6	that	that	SCONJ
easat-7093	275	7	the	the	DET
easat-7093	275	8	business	business	NOUN
easat-7093	275	9	environment	environment	NOUN
easat-7093	275	10	and	and	CCONJ
easat-7093	275	11	firms	firm	NOUN
easat-7093	275	12	'	'	PART
easat-7093	275	13	competitive	competitive	ADJ
easat-7093	275	14	positions	position	NOUN
easat-7093	275	15	significantly	significantly	ADV
easat-7093	275	16	influence	influence	VERB
easat-7093	275	17	accounting	accounting	NOUN
easat-7093	275	18	strategies	strategy	NOUN
easat-7093	275	19	and	and	CCONJ
easat-7093	275	20	policies	policy	NOUN
easat-7093	275	21	,	,	PUNCT
easat-7093	275	22	thereby	thereby	ADV
easat-7093	275	23	affecting	affect	VERB
easat-7093	275	24	the	the	DET
easat-7093	275	25	comparability	comparability	NOUN
easat-7093	275	26	of	of	ADP
easat-7093	275	27	financial	financial	ADJ
easat-7093	275	28	reports	report	NOUN
easat-7093	275	29	.	.	PUNCT
easat-7093	276	1	by	by	ADP
easat-7093	276	2	shedding	shed	VERB
easat-7093	276	3	light	light	NOUN
easat-7093	276	4	on	on	ADP
easat-7093	276	5	the	the	DET
easat-7093	276	6	relationship	relationship	NOUN
easat-7093	276	7	between	between	ADP
easat-7093	276	8	industry	industry	NOUN
easat-7093	276	9	concentration	concentration	NOUN
easat-7093	276	10	and	and	CCONJ
easat-7093	276	11	financial	financial	ADJ
easat-7093	276	12	statement	statement	NOUN
easat-7093	276	13	comparability	comparability	NOUN
easat-7093	276	14	,	,	PUNCT
easat-7093	276	15	this	this	DET
easat-7093	276	16	research	research	NOUN
easat-7093	276	17	may	may	AUX
easat-7093	276	18	also	also	ADV
easat-7093	276	19	assist	assist	VERB
easat-7093	276	20	investors	investor	NOUN
easat-7093	276	21	in	in	ADP
easat-7093	276	22	making	make	VERB
easat-7093	276	23	more	more	ADV
easat-7093	276	24	informed	informed	ADJ
easat-7093	276	25	and	and	CCONJ
easat-7093	276	26	reliable	reliable	ADJ
easat-7093	276	27	investment	investment	NOUN
easat-7093	276	28	decisions	decision	NOUN
easat-7093	276	29	.	.	PUNCT
easat-7093	277	1	transparency	transparency	NOUN
easat-7093	277	2	:	:	PUNCT
easat-7093	277	3	the	the	DET
easat-7093	277	4	authors	author	NOUN
easat-7093	277	5	confirm	confirm	VERB
easat-7093	277	6	that	that	SCONJ
easat-7093	277	7	the	the	DET
easat-7093	277	8	manuscript	manuscript	NOUN
easat-7093	277	9	is	be	AUX
easat-7093	277	10	an	an	DET
easat-7093	277	11	honest	honest	ADJ
easat-7093	277	12	,	,	PUNCT
easat-7093	277	13	accurate	accurate	ADJ
easat-7093	277	14	,	,	PUNCT
easat-7093	277	15	and	and	CCONJ
easat-7093	277	16	transparent	transparent	ADJ
easat-7093	277	17	account	account	NOUN
easat-7093	277	18	of	of	ADP
easat-7093	277	19	the	the	DET
easat-7093	277	20	study	study	NOUN
easat-7093	277	21	;	;	PUNCT
easat-7093	277	22	that	that	SCONJ
easat-7093	277	23	no	no	DET
easat-7093	277	24	vital	vital	ADJ
easat-7093	277	25	features	feature	NOUN
easat-7093	277	26	of	of	ADP
easat-7093	277	27	the	the	DET
easat-7093	277	28	study	study	NOUN
easat-7093	277	29	have	have	AUX
easat-7093	277	30	been	be	AUX
easat-7093	277	31	omitted	omit	VERB
easat-7093	277	32	;	;	PUNCT
easat-7093	277	33	and	and	CCONJ
easat-7093	277	34	that	that	SCONJ
easat-7093	277	35	any	any	DET
easat-7093	277	36	discrepancies	discrepancy	NOUN
easat-7093	277	37	from	from	ADP
easat-7093	277	38	the	the	DET
easat-7093	277	39	study	study	NOUN
easat-7093	277	40	as	as	SCONJ
easat-7093	277	41	planned	plan	VERB
easat-7093	277	42	have	have	AUX
easat-7093	277	43	been	be	AUX
easat-7093	277	44	explained	explain	VERB
easat-7093	277	45	.	.	PUNCT
easat-7093	278	1	this	this	DET
easat-7093	278	2	study	study	NOUN
easat-7093	278	3	followed	follow	VERB
easat-7093	278	4	all	all	DET
easat-7093	278	5	ethical	ethical	ADJ
easat-7093	278	6	practices	practice	NOUN
easat-7093	278	7	during	during	ADP
easat-7093	278	8	writing	writing	NOUN
easat-7093	278	9	.	.	PUNCT
easat-7093	279	1	copyright	copyright	NOUN
easat-7093	279	2	:	:	PUNCT
easat-7093	279	3	©	©	PROPN
easat-7093	279	4	2025	2025	NUM
easat-7093	279	5	by	by	ADP
easat-7093	279	6	the	the	DET
easat-7093	279	7	authors	author	NOUN
easat-7093	279	8	.	.	PUNCT
easat-7093	280	1	this	this	DET
easat-7093	280	2	open	open	ADJ
easat-7093	280	3	-	-	PUNCT
easat-7093	280	4	access	access	NOUN
easat-7093	280	5	article	article	NOUN
easat-7093	280	6	is	be	AUX
easat-7093	280	7	distributed	distribute	VERB
easat-7093	280	8	under	under	ADP
easat-7093	280	9	the	the	DET
easat-7093	280	10	terms	term	NOUN
easat-7093	280	11	and	and	CCONJ
easat-7093	280	12	conditions	condition	NOUN
easat-7093	280	13	of	of	ADP
easat-7093	280	14	the	the	DET
easat-7093	280	15	creative	creative	ADJ
easat-7093	280	16	commons	common	NOUN
easat-7093	280	17	attribution	attribution	NOUN
easat-7093	280	18	(	(	PUNCT
easat-7093	280	19	cc	cc	NOUN
easat-7093	280	20	by	by	ADP
easat-7093	280	21	)	)	PUNCT
easat-7093	280	22	license	license	NOUN
easat-7093	280	23	(	(	PUNCT
easat-7093	280	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-7093	280	25	)	)	PUNCT
easat-7093	280	26	.	.	PUNCT
easat-7093	281	1	references	reference	NOUN
easat-7093	281	2	[	[	X
easat-7093	281	3	1	1	NUM
easat-7093	281	4	]	]	X
easat-7093	281	5	financial	financial	ADJ
easat-7093	281	6	accounting	accounting	NOUN
easat-7093	281	7	standards	standards	PROPN
easat-7093	281	8	board	board	NOUN
easat-7093	281	9	,	,	PUNCT
easat-7093	281	10	"	"	PUNCT
easat-7093	281	11	conceptual	conceptual	ADJ
easat-7093	281	12	framework	framework	NOUN
easat-7093	281	13	for	for	ADP
easat-7093	281	14	financial	financial	ADJ
easat-7093	281	15	reporting	reporting	NOUN
easat-7093	281	16	,	,	PUNCT
easat-7093	281	17	"	"	PUNCT
easat-7093	281	18	statement	statement	NOUN
easat-7093	281	19	of	of	ADP
easat-7093	281	20	financial	financial	ADJ
easat-7093	281	21	accounting	accounting	NOUN
easat-7093	281	22	concepts	concept	NOUN
easat-7093	281	23	no	no	INTJ
easat-7093	281	24	.	.	PROPN
easat-7093	281	25	8	8	NUM
easat-7093	281	26	,	,	PUNCT
easat-7093	281	27	2010	2010	NUM
easat-7093	281	28	.	.	PUNCT
easat-7093	282	1	[	[	X
easat-7093	282	2	2	2	NUM
easat-7093	282	3	]	]	X
easat-7093	282	4	international	international	ADJ
easat-7093	282	5	accounting	accounting	NOUN
easat-7093	282	6	standards	standard	NOUN
easat-7093	282	7	board	board	NOUN
easat-7093	282	8	,	,	PUNCT
easat-7093	282	9	the	the	DET
easat-7093	282	10	conceptual	conceptual	ADJ
easat-7093	282	11	framework	framework	NOUN
easat-7093	282	12	for	for	ADP
easat-7093	282	13	financial	financial	ADJ
easat-7093	282	14	reporting	reporting	NOUN
easat-7093	282	15	.	.	PUNCT
easat-7093	283	1	united	united	PROPN
easat-7093	283	2	kingdom	kingdom	PROPN
easat-7093	283	3	:	:	PUNCT
easat-7093	283	4	ifrs	ifrs	PROPN
easat-7093	283	5	foundation	foundation	PROPN
easat-7093	283	6	,	,	PUNCT
easat-7093	283	7	2010	2010	NUM
easat-7093	283	8	.	.	PUNCT
easat-7093	284	1	[	[	X
easat-7093	284	2	3	3	X
easat-7093	284	3	]	]	X
easat-7093	284	4	j.	j.	PROPN
easat-7093	284	5	chircop	chircop	PROPN
easat-7093	284	6	,	,	PUNCT
easat-7093	284	7	d.	d.	PROPN
easat-7093	284	8	w.	w.	PROPN
easat-7093	284	9	collins	collins	PROPN
easat-7093	284	10	,	,	PUNCT
easat-7093	284	11	l.	l.	PROPN
easat-7093	284	12	h.	h.	PROPN
easat-7093	284	13	hass	hass	PROPN
easat-7093	284	14	,	,	PUNCT
easat-7093	284	15	and	and	CCONJ
easat-7093	284	16	n.	n.	PROPN
easat-7093	284	17	q.	q.	PROPN
easat-7093	284	18	nguyen	nguyen	PROPN
easat-7093	284	19	,	,	PUNCT
easat-7093	284	20	"	"	PUNCT
easat-7093	284	21	accounting	accounting	NOUN
easat-7093	284	22	comparability	comparability	NOUN
easat-7093	284	23	and	and	CCONJ
easat-7093	284	24	corporate	corporate	ADJ
easat-7093	284	25	innovative	innovative	ADJ
easat-7093	284	26	efficiency	efficiency	NOUN
easat-7093	284	27	,	,	PUNCT
easat-7093	284	28	"	"	PUNCT
easat-7093	284	29	the	the	DET
easat-7093	284	30	accounting	accounting	NOUN
easat-7093	284	31	review	review	NOUN
easat-7093	284	32	,	,	PUNCT
easat-7093	284	33	vol	vol	NOUN
easat-7093	284	34	.	.	PROPN
easat-7093	284	35	95	95	NUM
easat-7093	284	36	,	,	PUNCT
easat-7093	284	37	no	no	INTJ
easat-7093	284	38	.	.	NOUN
easat-7093	284	39	4	4	NUM
easat-7093	284	40	,	,	PUNCT
easat-7093	284	41	pp	pp	ADJ
easat-7093	284	42	.	.	PUNCT
easat-7093	285	1	127	127	NUM
easat-7093	285	2	-	-	SYM
easat-7093	285	3	151	151	NUM
easat-7093	285	4	,	,	PUNCT
easat-7093	285	5	2020	2020	NUM
easat-7093	285	6	.	.	PUNCT
easat-7093	286	1	https://doi.org/10.2308/accr-52561	https://doi.org/10.2308/accr-52561	PROPN
easat-7093	287	1	[	[	X
easat-7093	287	2	4	4	NUM
easat-7093	287	3	]	]	PUNCT
easat-7093	287	4	m.	m.	NOUN
easat-7093	287	5	shayesteh	shayesteh	NOUN
easat-7093	287	6	,	,	PUNCT
easat-7093	287	7	r.	r.	PROPN
easat-7093	287	8	mohammadipour	mohammadipour	PROPN
easat-7093	287	9	,	,	PUNCT
easat-7093	287	10	and	and	CCONJ
easat-7093	287	11	h.	h.	PROPN
easat-7093	287	12	kordlouie	kordlouie	PROPN
easat-7093	287	13	,	,	PUNCT
easat-7093	287	14	"	"	PUNCT
easat-7093	287	15	the	the	DET
easat-7093	287	16	relationship	relationship	NOUN
easat-7093	287	17	between	between	ADP
easat-7093	287	18	accounting	accounting	NOUN
easat-7093	287	19	comparability	comparability	NOUN
easat-7093	287	20	,	,	PUNCT
easat-7093	287	21	financial	financial	ADJ
easat-7093	287	22	reporting	reporting	NOUN
easat-7093	287	23	quality	quality	NOUN
easat-7093	287	24	and	and	CCONJ
easat-7093	287	25	pricing	pricing	NOUN
easat-7093	287	26	of	of	ADP
easat-7093	287	27	accruals	accrual	NOUN
easat-7093	287	28	,	,	PUNCT
easat-7093	287	29	"	"	PUNCT
easat-7093	287	30	international	international	ADJ
easat-7093	287	31	journal	journal	NOUN
easat-7093	287	32	of	of	ADP
easat-7093	287	33	nonlinear	nonlinear	ADJ
easat-7093	287	34	analysis	analysis	NOUN
easat-7093	287	35	and	and	CCONJ
easat-7093	287	36	applications	application	NOUN
easat-7093	287	37	,	,	PUNCT
easat-7093	287	38	vol	vol	NOUN
easat-7093	287	39	.	.	PROPN
easat-7093	287	40	14	14	NUM
easat-7093	287	41	,	,	PUNCT
easat-7093	287	42	no	no	INTJ
easat-7093	287	43	.	.	NOUN
easat-7093	287	44	2	2	NUM
easat-7093	287	45	,	,	PUNCT
easat-7093	287	46	pp	pp	ADJ
easat-7093	287	47	.	.	PUNCT
easat-7093	288	1	313	313	NUM
easat-7093	288	2	-	-	SYM
easat-7093	288	3	325	325	NUM
easat-7093	288	4	,	,	PUNCT
easat-7093	288	5	2023	2023	NUM
easat-7093	288	6	.	.	PUNCT
easat-7093	289	1	https://doi.org/10.22075/ijnaa.2021.25271.2977	https://doi.org/10.22075/ijnaa.2021.25271.2977	PRON
easat-7093	290	1	[	[	X
easat-7093	290	2	5	5	X
easat-7093	290	3	]	]	PUNCT
easat-7093	290	4	j.	j.	PROPN
easat-7093	290	5	kim	kim	PROPN
easat-7093	290	6	,	,	PUNCT
easat-7093	290	7	r.	r.	PROPN
easat-7093	290	8	kim	kim	PROPN
easat-7093	290	9	,	,	PUNCT
easat-7093	290	10	and	and	CCONJ
easat-7093	290	11	s.	s.	PROPN
easat-7093	290	12	kim	kim	PROPN
easat-7093	290	13	,	,	PUNCT
easat-7093	290	14	"	"	PUNCT
easat-7093	290	15	does	do	VERB
easat-7093	290	16	financial	financial	ADJ
easat-7093	290	17	statement	statement	NOUN
easat-7093	290	18	comparability	comparability	NOUN
easat-7093	290	19	mitigate	mitigate	NOUN
easat-7093	290	20	delayed	delay	VERB
easat-7093	290	21	trading	trading	NOUN
easat-7093	290	22	volume	volume	NOUN
easat-7093	290	23	before	before	ADP
easat-7093	290	24	earnings	earning	NOUN
easat-7093	290	25	announcements	announcement	NOUN
easat-7093	290	26	?	?	PUNCT
easat-7093	290	27	,	,	PUNCT
easat-7093	290	28	"	"	PUNCT
easat-7093	290	29	journal	journal	NOUN
easat-7093	290	30	of	of	ADP
easat-7093	290	31	business	business	NOUN
easat-7093	290	32	research	research	NOUN
easat-7093	290	33	,	,	PUNCT
easat-7093	290	34	vol	vol	NOUN
easat-7093	290	35	.	.	PUNCT
easat-7093	290	36	107	107	NUM
easat-7093	290	37	,	,	PUNCT
easat-7093	290	38	pp	pp	ADV
easat-7093	290	39	.	.	PUNCT
easat-7093	291	1	62	62	NUM
easat-7093	291	2	-	-	SYM
easat-7093	291	3	75	75	NUM
easat-7093	291	4	,	,	PUNCT
easat-7093	291	5	2020	2020	NUM
easat-7093	291	6	.	.	PUNCT
easat-7093	292	1	https://doi.org/10.1016/j.jbusres.2019.08.019	https://doi.org/10.1016/j.jbusres.2019.08.019	NUM
easat-7093	292	2	[	[	X
easat-7093	292	3	6	6	NUM
easat-7093	292	4	]	]	PUNCT
easat-7093	292	5	p.	p.	PROPN
easat-7093	292	6	k.	k.	PROPN
easat-7093	292	7	biswas	biswas	PROPN
easat-7093	292	8	,	,	PUNCT
easat-7093	292	9	a.	a.	NOUN
easat-7093	292	10	habib	habib	PROPN
easat-7093	292	11	,	,	PUNCT
easat-7093	292	12	and	and	CCONJ
easat-7093	292	13	d.	d.	PROPN
easat-7093	292	14	ranasinghe	ranasinghe	NOUN
easat-7093	292	15	,	,	PUNCT
easat-7093	292	16	"	"	PUNCT
easat-7093	292	17	firm	firm	ADJ
easat-7093	292	18	life	life	NOUN
easat-7093	292	19	cycle	cycle	NOUN
easat-7093	292	20	and	and	CCONJ
easat-7093	292	21	financial	financial	ADJ
easat-7093	292	22	statement	statement	NOUN
easat-7093	292	23	comparability	comparability	NOUN
easat-7093	292	24	,	,	PUNCT
easat-7093	292	25	"	"	PUNCT
easat-7093	292	26	advances	advance	NOUN
easat-7093	292	27	in	in	ADP
easat-7093	292	28	accounting	accounting	NOUN
easat-7093	292	29	,	,	PUNCT
easat-7093	292	30	vol	vol	NOUN
easat-7093	292	31	.	.	PROPN
easat-7093	293	1	58	58	NUM
easat-7093	293	2	,	,	PUNCT
easat-7093	294	1	p.	p.	NOUN
easat-7093	294	2	100608	100608	NUM
easat-7093	294	3	,	,	PUNCT
easat-7093	294	4	2022	2022	NUM
easat-7093	294	5	.	.	PUNCT
easat-7093	295	1	https://doi.org/10.1016/j.adiac.2022.100608	https://doi.org/10.1016/j.adiac.2022.100608	ADJ
easat-7093	295	2	[	[	X
easat-7093	295	3	7	7	NUM
easat-7093	295	4	]	]	X
easat-7093	295	5	d.	d.	PROPN
easat-7093	295	6	ning	ning	PROPN
easat-7093	295	7	,	,	PUNCT
easat-7093	295	8	m.	m.	NOUN
easat-7093	295	9	a.	a.	PROPN
easat-7093	295	10	majeed	majeed	PROPN
easat-7093	295	11	,	,	PUNCT
easat-7093	295	12	and	and	CCONJ
easat-7093	295	13	a.	a.	NOUN
easat-7093	295	14	zeb	zeb	PROPN
easat-7093	295	15	,	,	PUNCT
easat-7093	295	16	"	"	PUNCT
easat-7093	295	17	board	board	NOUN
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easat-7093	295	20	financial	financial	ADJ
easat-7093	295	21	statement	statement	NOUN
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easat-7093	295	24	evidence	evidence	NOUN
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easat-7093	295	31	review	review	PROPN
easat-7093	295	32	,	,	PUNCT
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easat-7093	295	34	.	.	PROPN
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easat-7093	295	36	,	,	PUNCT
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easat-7093	295	39	4	4	NUM
easat-7093	295	40	,	,	PUNCT
easat-7093	295	41	pp	pp	ADJ
easat-7093	295	42	.	.	PUNCT
easat-7093	296	1	743	743	NUM
easat-7093	296	2	-	-	SYM
easat-7093	296	3	801	801	NUM
easat-7093	296	4	,	,	PUNCT
easat-7093	296	5	2022	2022	NUM
easat-7093	296	6	.	.	PUNCT
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easat-7093	297	2	8	8	NUM
easat-7093	297	3	]	]	PUNCT
easat-7093	297	4	m.	m.	NOUN
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easat-7093	297	6	,	,	PUNCT
easat-7093	297	7	z.	z.	PROPN
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easat-7093	297	9	,	,	PUNCT
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easat-7093	297	13	and	and	CCONJ
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easat-7093	297	22	financial	financial	ADJ
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easat-7093	297	25	,	,	PUNCT
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easat-7093	297	29	finance	finance	NOUN
easat-7093	297	30	,	,	PUNCT
easat-7093	297	31	vol	vol	NOUN
easat-7093	297	32	.	.	PROPN
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easat-7093	297	34	,	,	PUNCT
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easat-7093	297	36	.	.	NOUN
easat-7093	297	37	3	3	NUM
easat-7093	297	38	,	,	PUNCT
easat-7093	297	39	pp	pp	ADJ
easat-7093	297	40	.	.	PUNCT
easat-7093	297	41	2361	2361	NUM
easat-7093	297	42	-	-	SYM
easat-7093	297	43	2395	2395	NUM
easat-7093	297	44	,	,	PUNCT
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easat-7093	297	46	.	.	PUNCT
easat-7093	298	1	https://doi.org/10.1111/acfi.12346	https://doi.org/10.1111/acfi.12346	ADJ
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easat-7093	299	3	]	]	PUNCT
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easat-7093	299	11	,	,	PUNCT
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easat-7093	299	16	accounting	accounting	NOUN
easat-7093	299	17	comparability	comparability	NOUN
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easat-7093	299	24	accountancy	accountancy	NOUN
easat-7093	299	25	,	,	PUNCT
easat-7093	299	26	vol	vol	NOUN
easat-7093	299	27	.	.	PROPN
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easat-7093	299	29	,	,	PUNCT
easat-7093	299	30	pp	pp	ADJ
easat-7093	299	31	.	.	PUNCT
easat-7093	300	1	1	1	NUM
easat-7093	300	2	-	-	SYM
easat-7093	300	3	15	15	NUM
easat-7093	300	4	,	,	PUNCT
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easat-7093	300	6	.	.	PUNCT
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easat-7093	301	2	10	10	NUM
easat-7093	301	3	]	]	PUNCT
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easat-7093	301	7	,	,	PUNCT
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easat-7093	301	30	,	,	PUNCT
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easat-7093	301	47	,	,	PUNCT
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easat-7093	301	49	.	.	PUNCT
easat-7093	302	1	114	114	NUM
easat-7093	302	2	-	-	SYM
easat-7093	302	3	142	142	NUM
easat-7093	302	4	,	,	PUNCT
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easat-7093	302	6	.	.	PUNCT
easat-7093	303	1	[	[	X
easat-7093	303	2	11	11	NUM
easat-7093	303	3	]	]	PUNCT
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easat-7093	303	14	,	,	PUNCT
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easat-7093	303	21	finance	finance	NOUN
easat-7093	303	22	,	,	PUNCT
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easat-7093	303	30	,	,	PUNCT
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easat-7093	303	32	.	.	PUNCT
easat-7093	304	1	44	44	NUM
easat-7093	304	2	-	-	SYM
easat-7093	304	3	60	60	NUM
easat-7093	304	4	,	,	PUNCT
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easat-7093	304	6	.	.	PUNCT
easat-7093	305	1	https://doi.org/10.1002/jcaf.22561	https://doi.org/10.1002/jcaf.22561	PROPN
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easat-7093	305	19	-	-	SYM
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easat-7093	306	6	:	:	PUNCT
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easat-7093	306	8	-	-	SYM
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easat-7093	306	10	,	,	PUNCT
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easat-7093	309	8	.	.	PUNCT
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easat-7093	310	2	-	-	SYM
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easat-7093	312	2	13	13	NUM
easat-7093	312	3	]	]	X
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easat-7093	312	11	and	and	CCONJ
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easat-7093	312	31	.	.	PROPN
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easat-7093	312	37	,	,	PUNCT
easat-7093	312	38	pp	pp	ADJ
easat-7093	312	39	.	.	PUNCT
easat-7093	313	1	1373	1373	NUM
easat-7093	313	2	-	-	SYM
easat-7093	313	3	1400	1400	NUM
easat-7093	313	4	,	,	PUNCT
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easat-7093	315	1	[	[	X
easat-7093	315	2	14	14	NUM
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easat-7093	315	13	and	and	CCONJ
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easat-7093	317	2	-	-	SYM
easat-7093	317	3	16	16	NUM
easat-7093	317	4	,	,	PUNCT
easat-7093	317	5	2017	2017	NUM
easat-7093	317	6	.	.	PUNCT
easat-7093	318	1	[	[	X
easat-7093	318	2	15	15	NUM
easat-7093	318	3	]	]	X
easat-7093	318	4	n.	n.	PROPN
easat-7093	318	5	masoud	masoud	PROPN
easat-7093	318	6	,	,	PUNCT
easat-7093	318	7	"	"	PUNCT
easat-7093	318	8	the	the	DET
easat-7093	318	9	effects	effect	NOUN
easat-7093	318	10	of	of	ADP
easat-7093	318	11	mandatory	mandatory	ADJ
easat-7093	318	12	ifrs	ifrs	NOUN
easat-7093	318	13	adoption	adoption	NOUN
easat-7093	318	14	on	on	ADP
easat-7093	318	15	financial	financial	ADJ
easat-7093	318	16	analysts	analyst	NOUN
easat-7093	318	17	’	'	PUNCT
easat-7093	318	18	forecast	forecast	NOUN
easat-7093	318	19	:	:	PUNCT
easat-7093	318	20	evidence	evidence	NOUN
easat-7093	318	21	from	from	ADP
easat-7093	318	22	jordan	jordan	PROPN
easat-7093	318	23	,	,	PUNCT
easat-7093	318	24	"	"	PUNCT
easat-7093	318	25	cogent	cogent	NOUN
easat-7093	318	26	business	business	NOUN
easat-7093	318	27	&	&	CCONJ
easat-7093	318	28	management	management	PROPN
easat-7093	318	29	,	,	PUNCT
easat-7093	318	30	vol	vol	NOUN
easat-7093	318	31	.	.	PROPN
easat-7093	318	32	4	4	NUM
easat-7093	318	33	,	,	PUNCT
easat-7093	318	34	no	no	INTJ
easat-7093	318	35	.	.	NOUN
easat-7093	318	36	1	1	NUM
easat-7093	318	37	,	,	PUNCT
easat-7093	318	38	p.	p.	NOUN
easat-7093	318	39	1290331	1290331	NUM
easat-7093	318	40	,	,	PUNCT
easat-7093	318	41	2017	2017	NUM
easat-7093	318	42	.	.	PUNCT
easat-7093	318	43	https://doi.org/10.1080/23311975.2017.1369924	https://doi.org/10.1080/23311975.2017.1369924	X
easat-7093	319	1	[	[	X
easat-7093	319	2	16	16	NUM
easat-7093	319	3	]	]	X
easat-7093	319	4	i.	i.	PROPN
easat-7093	319	5	mukai	mukai	PROPN
easat-7093	319	6	,	,	PUNCT
easat-7093	319	7	"	"	PUNCT
easat-7093	319	8	ifrs	ifrs	NOUN
easat-7093	319	9	application	application	NOUN
easat-7093	319	10	and	and	CCONJ
easat-7093	319	11	the	the	DET
easat-7093	319	12	comparability	comparability	NOUN
easat-7093	319	13	of	of	ADP
easat-7093	319	14	financial	financial	ADJ
easat-7093	319	15	statements	statement	NOUN
easat-7093	319	16	,	,	PUNCT
easat-7093	319	17	"	"	PUNCT
easat-7093	319	18	journal	journal	NOUN
easat-7093	319	19	of	of	ADP
easat-7093	319	20	accounting	accounting	NOUN
easat-7093	319	21	and	and	CCONJ
easat-7093	319	22	finance	finance	NOUN
easat-7093	319	23	,	,	PUNCT
easat-7093	319	24	vol	vol	NOUN
easat-7093	319	25	.	.	PROPN
easat-7093	319	26	17	17	NUM
easat-7093	319	27	,	,	PUNCT
easat-7093	319	28	no	no	INTJ
easat-7093	319	29	.	.	NOUN
easat-7093	319	30	5	5	NUM
easat-7093	319	31	,	,	PUNCT
easat-7093	319	32	pp	pp	ADJ
easat-7093	319	33	.	.	PUNCT
easat-7093	320	1	52	52	NUM
easat-7093	320	2	-	-	SYM
easat-7093	320	3	63	63	NUM
easat-7093	320	4	,	,	PUNCT
easat-7093	320	5	2017	2017	NUM
easat-7093	320	6	.	.	PUNCT
easat-7093	321	1	[	[	X
easat-7093	321	2	17	17	NUM
easat-7093	321	3	]	]	PUNCT
easat-7093	321	4	m.	m.	PROPN
easat-7093	321	5	e.	e.	PROPN
easat-7093	321	6	barth	barth	PROPN
easat-7093	321	7	,	,	PUNCT
easat-7093	321	8	w.	w.	PROPN
easat-7093	321	9	r.	r.	PROPN
easat-7093	321	10	landsman	landsman	PROPN
easat-7093	321	11	,	,	PUNCT
easat-7093	321	12	m.	m.	PROPN
easat-7093	321	13	h.	h.	PROPN
easat-7093	321	14	lang	lang	PROPN
easat-7093	321	15	,	,	PUNCT
easat-7093	321	16	and	and	CCONJ
easat-7093	321	17	c.	c.	PROPN
easat-7093	321	18	d.	d.	PROPN
easat-7093	321	19	williams	williams	PROPN
easat-7093	321	20	,	,	PUNCT
easat-7093	321	21	"	"	PUNCT
easat-7093	321	22	effects	effect	NOUN
easat-7093	321	23	on	on	ADP
easat-7093	321	24	comparability	comparability	NOUN
easat-7093	321	25	and	and	CCONJ
easat-7093	321	26	capital	capital	NOUN
easat-7093	321	27	market	market	NOUN
easat-7093	321	28	benefits	benefit	NOUN
easat-7093	321	29	of	of	ADP
easat-7093	321	30	voluntary	voluntary	ADJ
easat-7093	321	31	ifrs	ifrs	NOUN
easat-7093	321	32	adoption	adoption	NOUN
easat-7093	321	33	,	,	PUNCT
easat-7093	321	34	"	"	PUNCT
easat-7093	321	35	journal	journal	NOUN
easat-7093	321	36	of	of	ADP
easat-7093	321	37	financial	financial	ADJ
easat-7093	321	38	reporting	reporting	NOUN
easat-7093	321	39	,	,	PUNCT
easat-7093	321	40	vol	vol	NOUN
easat-7093	321	41	.	.	PROPN
easat-7093	322	1	3	3	NUM
easat-7093	322	2	,	,	PUNCT
easat-7093	322	3	no	no	INTJ
easat-7093	322	4	.	.	NOUN
easat-7093	322	5	1	1	NUM
easat-7093	322	6	,	,	PUNCT
easat-7093	322	7	pp	pp	ADJ
easat-7093	322	8	.	.	PUNCT
easat-7093	323	1	1	1	NUM
easat-7093	323	2	-	-	SYM
easat-7093	323	3	22	22	NUM
easat-7093	323	4	,	,	PUNCT
easat-7093	323	5	2018	2018	NUM
easat-7093	323	6	.	.	PUNCT
easat-7093	324	1	https://doi.org/10.2308/jfir-52076	https://doi.org/10.2308/jfir-52076	PROPN
easat-7093	324	2	[	[	X
easat-7093	324	3	18	18	NUM
easat-7093	324	4	]	]	PUNCT
easat-7093	324	5	a.	a.	PROPN
easat-7093	324	6	f.	f.	PROPN
easat-7093	324	7	mita	mita	PROPN
easat-7093	324	8	,	,	PUNCT
easat-7093	324	9	s.	s.	PROPN
easat-7093	324	10	utama	utama	PROPN
easat-7093	324	11	,	,	PUNCT
easat-7093	324	12	and	and	CCONJ
easat-7093	324	13	e.	e.	PROPN
easat-7093	324	14	r.	r.	PROPN
easat-7093	324	15	wulandari	wulandari	PROPN
easat-7093	324	16	,	,	PUNCT
easat-7093	324	17	"	"	PUNCT
easat-7093	324	18	the	the	DET
easat-7093	324	19	adoption	adoption	NOUN
easat-7093	324	20	of	of	ADP
easat-7093	324	21	ifrs	ifrs	PROPN
easat-7093	324	22	,	,	PUNCT
easat-7093	324	23	comparability	comparability	NOUN
easat-7093	324	24	of	of	ADP
easat-7093	324	25	financial	financial	ADJ
easat-7093	324	26	statements	statement	NOUN
easat-7093	324	27	and	and	CCONJ
easat-7093	324	28	foreign	foreign	ADJ
easat-7093	324	29	investors	investor	NOUN
easat-7093	324	30	’	'	PUNCT
easat-7093	324	31	ownership	ownership	NOUN
easat-7093	324	32	,	,	PUNCT
easat-7093	324	33	"	"	PUNCT
easat-7093	324	34	asian	asian	ADJ
easat-7093	324	35	review	review	NOUN
easat-7093	324	36	of	of	ADP
easat-7093	324	37	accounting	accounting	NOUN
easat-7093	324	38	,	,	PUNCT
easat-7093	324	39	vol	vol	NOUN
easat-7093	324	40	.	.	PROPN
easat-7093	324	41	26	26	NUM
easat-7093	324	42	,	,	PUNCT
easat-7093	324	43	no	no	INTJ
easat-7093	324	44	.	.	NOUN
easat-7093	325	1	3	3	NUM
easat-7093	325	2	,	,	PUNCT
easat-7093	325	3	pp	pp	ADJ
easat-7093	325	4	.	.	PUNCT
easat-7093	326	1	391	391	NUM
easat-7093	326	2	-	-	SYM
easat-7093	326	3	411	411	NUM
easat-7093	326	4	,	,	PUNCT
easat-7093	326	5	2018	2018	NUM
easat-7093	326	6	.	.	PUNCT
easat-7093	327	1	[	[	X
easat-7093	327	2	19	19	NUM
easat-7093	327	3	]	]	PUNCT
easat-7093	327	4	m.	m.	PROPN
easat-7093	327	5	f.	f.	PROPN
easat-7093	327	6	hassan	hassan	PROPN
easat-7093	327	7	,	,	PUNCT
easat-7093	327	8	"	"	PUNCT
easat-7093	327	9	analysis	analysis	NOUN
easat-7093	327	10	of	of	ADP
easat-7093	327	11	effects	effect	NOUN
easat-7093	327	12	of	of	ADP
easat-7093	327	13	ifrs	ifrs	ADJ
easat-7093	327	14	adoption	adoption	NOUN
easat-7093	327	15	on	on	ADP
easat-7093	327	16	the	the	DET
easat-7093	327	17	comparability	comparability	NOUN
easat-7093	327	18	of	of	ADP
easat-7093	327	19	financial	financial	ADJ
easat-7093	327	20	reporting	reporting	NOUN
easat-7093	327	21	:	:	PUNCT
easat-7093	327	22	evidence	evidence	NOUN
easat-7093	327	23	from	from	ADP
easat-7093	327	24	saudi	saudi	ADJ
easat-7093	327	25	listed	list	VERB
easat-7093	327	26	companies	company	NOUN
easat-7093	327	27	,	,	PUNCT
easat-7093	327	28	"	"	PUNCT
easat-7093	327	29	journal	journal	NOUN
easat-7093	327	30	of	of	ADP
easat-7093	327	31	emerging	emerge	VERB
easat-7093	327	32	issues	issue	NOUN
easat-7093	327	33	in	in	ADP
easat-7093	327	34	economics	economic	NOUN
easat-7093	327	35	,	,	PUNCT
easat-7093	327	36	finance	finance	NOUN
easat-7093	327	37	&	&	CCONJ
easat-7093	327	38	banking	banking	NOUN
easat-7093	327	39	,	,	PUNCT
easat-7093	327	40	vol	vol	NOUN
easat-7093	327	41	.	.	PROPN
easat-7093	327	42	8	8	NUM
easat-7093	327	43	,	,	PUNCT
easat-7093	327	44	no	no	INTJ
easat-7093	327	45	.	.	NOUN
easat-7093	327	46	1	1	NUM
easat-7093	327	47	,	,	PUNCT
easat-7093	327	48	pp	pp	ADJ
easat-7093	327	49	.	.	PUNCT
easat-7093	327	50	2698	2698	NUM
easat-7093	327	51	-	-	SYM
easat-7093	327	52	2714	2714	NUM
easat-7093	327	53	,	,	PUNCT
easat-7093	327	54	2019	2019	NUM
easat-7093	327	55	.	.	PUNCT
easat-7093	328	1	[	[	X
easat-7093	328	2	20	20	NUM
easat-7093	328	3	]	]	PUNCT
easat-7093	328	4	m.	m.	NOUN
easat-7093	328	5	a.	a.	PROPN
easat-7093	328	6	majeed	majeed	PROPN
easat-7093	328	7	,	,	PUNCT
easat-7093	328	8	c.	c.	PROPN
easat-7093	328	9	yan	yan	PROPN
easat-7093	328	10	,	,	PUNCT
easat-7093	328	11	and	and	CCONJ
easat-7093	328	12	m.	m.	PROPN
easat-7093	328	13	z.	z.	PROPN
easat-7093	328	14	tauni	tauni	PROPN
easat-7093	328	15	,	,	PUNCT
easat-7093	328	16	"	"	PUNCT
easat-7093	328	17	how	how	SCONJ
easat-7093	328	18	does	do	AUX
easat-7093	328	19	competition	competition	NOUN
easat-7093	328	20	shape	shape	VERB
easat-7093	328	21	managerial	managerial	ADJ
easat-7093	328	22	decisions	decision	NOUN
easat-7093	328	23	?	?	PUNCT
easat-7093	329	1	product	product	NOUN
easat-7093	329	2	market	market	NOUN
easat-7093	329	3	competition	competition	NOUN
easat-7093	329	4	and	and	CCONJ
easat-7093	329	5	financial	financial	ADJ
easat-7093	329	6	statement	statement	NOUN
easat-7093	329	7	comparability	comparability	NOUN
easat-7093	329	8	,	,	PUNCT
easat-7093	329	9	"	"	PUNCT
easat-7093	329	10	management	management	NOUN
easat-7093	329	11	decision	decision	NOUN
easat-7093	329	12	,	,	PUNCT
easat-7093	329	13	vol	vol	NOUN
easat-7093	329	14	.	.	PROPN
easat-7093	330	1	56	56	NUM
easat-7093	330	2	,	,	PUNCT
easat-7093	330	3	no	no	INTJ
easat-7093	330	4	.	.	NOUN
easat-7093	330	5	11	11	NUM
easat-7093	330	6	,	,	PUNCT
easat-7093	330	7	pp	pp	ADJ
easat-7093	330	8	.	.	PUNCT
easat-7093	331	1	2437	2437	NUM
easat-7093	331	2	-	-	SYM
easat-7093	331	3	2471	2471	NUM
easat-7093	331	4	,	,	PUNCT
easat-7093	331	5	2018	2018	NUM
easat-7093	331	6	.	.	PUNCT
easat-7093	332	1	https://doi.org/10.3390/ijfs8040053	https://doi.org/10.3390/ijfs8040053	PROPN
easat-7093	332	2	[	[	X
easat-7093	332	3	21	21	NUM
easat-7093	332	4	]	]	X
easat-7093	332	5	c.	c.	PROPN
easat-7093	332	6	a.	a.	PROPN
easat-7093	332	7	botosan	botosan	PROPN
easat-7093	332	8	and	and	CCONJ
easat-7093	332	9	m.	m.	NOUN
easat-7093	332	10	stanford	stanford	PROPN
easat-7093	332	11	,	,	PUNCT
easat-7093	332	12	"	"	PUNCT
easat-7093	332	13	managers	manager	NOUN
easat-7093	332	14	'	'	PART
easat-7093	332	15	motives	motive	NOUN
easat-7093	332	16	to	to	PART
easat-7093	332	17	withhold	withhold	VERB
easat-7093	332	18	segment	segment	NOUN
easat-7093	332	19	disclosures	disclosure	NOUN
easat-7093	332	20	and	and	CCONJ
easat-7093	332	21	the	the	DET
easat-7093	332	22	effect	effect	NOUN
easat-7093	332	23	of	of	ADP
easat-7093	332	24	sfas	sfas	NOUN
easat-7093	332	25	no	no	INTJ
easat-7093	332	26	.	.	PROPN
easat-7093	332	27	131	131	NUM
easat-7093	332	28	on	on	ADP
easat-7093	332	29	analysts	analyst	NOUN
easat-7093	332	30	'	'	PART
easat-7093	332	31	information	information	NOUN
easat-7093	332	32	environment	environment	NOUN
easat-7093	332	33	,	,	PUNCT
easat-7093	332	34	"	"	PUNCT
easat-7093	332	35	the	the	DET
easat-7093	332	36	accounting	accounting	NOUN
easat-7093	332	37	review	review	NOUN
easat-7093	332	38	,	,	PUNCT
easat-7093	332	39	vol	vol	NOUN
easat-7093	332	40	.	.	PROPN
easat-7093	332	41	80	80	NUM
easat-7093	332	42	,	,	PUNCT
easat-7093	332	43	no	no	INTJ
easat-7093	332	44	.	.	NOUN
easat-7093	332	45	3	3	NUM
easat-7093	332	46	,	,	PUNCT
easat-7093	332	47	pp	pp	ADJ
easat-7093	332	48	.	.	PUNCT
easat-7093	333	1	751	751	NUM
easat-7093	333	2	-	-	SYM
easat-7093	333	3	772	772	NUM
easat-7093	333	4	,	,	PUNCT
easat-7093	333	5	2005	2005	NUM
easat-7093	333	6	.	.	PUNCT
easat-7093	334	1	https://doi.org/10.2308/accr.2005.80.3.751	https://doi.org/10.2308/accr.2005.80.3.751	PROPN
easat-7093	335	1	[	[	X
easat-7093	335	2	22	22	NUM
easat-7093	335	3	]	]	PUNCT
easat-7093	335	4	s.	s.	PROPN
easat-7093	335	5	pisano	pisano	PROPN
easat-7093	335	6	and	and	CCONJ
easat-7093	335	7	l.	l.	PROPN
easat-7093	335	8	landriani	landriani	PROPN
easat-7093	335	9	,	,	PUNCT
easat-7093	335	10	"	"	PUNCT
easat-7093	335	11	the	the	DET
easat-7093	335	12	determinants	determinant	NOUN
easat-7093	335	13	of	of	ADP
easat-7093	335	14	segment	segment	NOUN
easat-7093	335	15	disclosure	disclosure	NOUN
easat-7093	335	16	:	:	PUNCT
easat-7093	335	17	an	an	DET
easat-7093	335	18	empirical	empirical	ADJ
easat-7093	335	19	analysis	analysis	NOUN
easat-7093	335	20	on	on	ADP
easat-7093	335	21	italian	italian	ADJ
easat-7093	335	22	listed	list	VERB
easat-7093	335	23	companies	company	NOUN
easat-7093	335	24	,	,	PUNCT
easat-7093	335	25	"	"	PUNCT
easat-7093	335	26	advances	advance	NOUN
easat-7093	335	27	in	in	ADP
easat-7093	335	28	mathematical	mathematical	ADJ
easat-7093	335	29	finance	finance	NOUN
easat-7093	335	30	&	&	CCONJ
easat-7093	335	31	applications	application	NOUN
easat-7093	335	32	,	,	PUNCT
easat-7093	335	33	vol	vol	NOUN
easat-7093	335	34	.	.	PROPN
easat-7093	336	1	3	3	NUM
easat-7093	336	2	,	,	PUNCT
easat-7093	336	3	no	no	INTJ
easat-7093	336	4	.	.	NOUN
easat-7093	336	5	3	3	NUM
easat-7093	336	6	,	,	PUNCT
easat-7093	336	7	pp	pp	ADJ
easat-7093	336	8	.	.	PUNCT
easat-7093	337	1	77–93	77–93	NUM
easat-7093	337	2	,	,	PUNCT
easat-7093	337	3	2012	2012	NUM
easat-7093	337	4	.	.	PUNCT
easat-7093	338	1	https://doi.org/10.22034/amfa.2018.544951	https://doi.org/10.22034/amfa.2018.544951	PROPN
easat-7093	338	2	[	[	X
easat-7093	338	3	23	23	NUM
easat-7093	338	4	]	]	PUNCT
easat-7093	338	5	m.	m.	NOUN
easat-7093	338	6	m.	m.	NOUN
easat-7093	338	7	elhoshy	elhoshy	PROPN
easat-7093	338	8	,	,	PUNCT
easat-7093	338	9	e.	e.	PROPN
easat-7093	338	10	m.	m.	PROPN
easat-7093	338	11	elhennawy	elhennawy	PROPN
easat-7093	338	12	,	,	PUNCT
easat-7093	338	13	and	and	CCONJ
easat-7093	338	14	m.	m.	PROPN
easat-7093	338	15	k.	k.	PROPN
easat-7093	338	16	zaytoun	zaytoun	PROPN
easat-7093	338	17	,	,	PUNCT
easat-7093	338	18	"	"	PUNCT
easat-7093	338	19	the	the	DET
easat-7093	338	20	relationship	relationship	NOUN
easat-7093	338	21	between	between	ADP
easat-7093	338	22	industry	industry	NOUN
easat-7093	338	23	concentration	concentration	NOUN
easat-7093	338	24	and	and	CCONJ
easat-7093	338	25	the	the	DET
easat-7093	338	26	level	level	NOUN
easat-7093	338	27	of	of	ADP
easat-7093	338	28	operating	operate	VERB
easat-7093	338	29	segment	segment	NOUN
easat-7093	338	30	disclosure	disclosure	NOUN
easat-7093	338	31	:	:	PUNCT
easat-7093	338	32	the	the	DET
easat-7093	338	33	moderating	moderate	VERB
easat-7093	338	34	effect	effect	NOUN
easat-7093	338	35	of	of	ADP
easat-7093	338	36	audit	audit	NOUN
easat-7093	338	37	quality	quality	NOUN
easat-7093	338	38	,	,	PUNCT
easat-7093	338	39	"	"	PUNCT
easat-7093	338	40	international	international	ADJ
easat-7093	338	41	journal	journal	NOUN
easat-7093	338	42	of	of	ADP
easat-7093	338	43	accounting	accounting	NOUN
easat-7093	338	44	and	and	CCONJ
easat-7093	338	45	financial	financial	ADJ
easat-7093	338	46	reporting	reporting	NOUN
easat-7093	338	47	,	,	PUNCT
easat-7093	338	48	vol	vol	NOUN
easat-7093	338	49	.	.	PROPN
easat-7093	338	50	14	14	NUM
easat-7093	338	51	,	,	PUNCT
easat-7093	338	52	no	no	INTJ
easat-7093	338	53	.	.	NOUN
easat-7093	338	54	1	1	NUM
easat-7093	338	55	,	,	PUNCT
easat-7093	338	56	pp	pp	ADJ
easat-7093	338	57	.	.	PUNCT
easat-7093	339	1	24	24	NUM
easat-7093	339	2	-	-	SYM
easat-7093	339	3	45	45	NUM
easat-7093	339	4	,	,	PUNCT
easat-7093	339	5	2024	2024	NUM
easat-7093	339	6	.	.	PUNCT
easat-7093	339	7	https://doi.org/10.5296/ijafr.v14i1.20115	https://doi.org/10.5296/ijafr.v14i1.20115	X
easat-7093	340	1	[	[	X
easat-7093	340	2	24	24	NUM
easat-7093	340	3	]	]	PUNCT
easat-7093	340	4	m.	m.	NOUN
easat-7093	340	5	kontesa	kontesa	PROPN
easat-7093	340	6	,	,	PUNCT
easat-7093	340	7	r.	r.	PROPN
easat-7093	340	8	k.	k.	PROPN
easat-7093	340	9	brahmana	brahmana	PROPN
easat-7093	340	10	,	,	PUNCT
easat-7093	340	11	and	and	CCONJ
easat-7093	340	12	g.	g.	PROPN
easat-7093	340	13	memarista	memarista	PROPN
easat-7093	340	14	,	,	PUNCT
easat-7093	340	15	"	"	PUNCT
easat-7093	340	16	does	do	AUX
easat-7093	340	17	market	market	NOUN
easat-7093	340	18	competition	competition	NOUN
easat-7093	340	19	motivate	motivate	VERB
easat-7093	340	20	corporate	corporate	ADJ
easat-7093	340	21	social	social	ADJ
easat-7093	340	22	responsibility	responsibility	NOUN
easat-7093	340	23	?	?	PUNCT
easat-7093	341	1	insight	insight	NOUN
easat-7093	341	2	from	from	ADP
easat-7093	341	3	malaysia	malaysia	PROPN
easat-7093	341	4	,	,	PUNCT
easat-7093	341	5	"	"	PUNCT
easat-7093	341	6	jurnal	jurnal	ADJ
easat-7093	341	7	ekonomi	ekonomi	PROPN
easat-7093	341	8	malaysia	malaysia	PROPN
easat-7093	341	9	,	,	PUNCT
easat-7093	341	10	vol	vol	NOUN
easat-7093	341	11	.	.	PROPN
easat-7093	342	1	54	54	NUM
easat-7093	342	2	,	,	PUNCT
easat-7093	342	3	no	no	INTJ
easat-7093	342	4	.	.	NOUN
easat-7093	342	5	1	1	NUM
easat-7093	342	6	,	,	PUNCT
easat-7093	342	7	pp	pp	ADJ
easat-7093	342	8	.	.	PUNCT
easat-7093	343	1	167	167	NUM
easat-7093	343	2	-	-	SYM
easat-7093	343	3	179	179	NUM
easat-7093	343	4	,	,	PUNCT
easat-7093	343	5	2020	2020	NUM
easat-7093	343	6	.	.	PUNCT
easat-7093	344	1	[	[	X
easat-7093	344	2	25	25	NUM
easat-7093	344	3	]	]	X
easat-7093	344	4	y.	y.	PROPN
easat-7093	344	5	chu	chu	PROPN
easat-7093	344	6	,	,	PUNCT
easat-7093	344	7	b.	b.	PROPN
easat-7093	344	8	huang	huang	PROPN
easat-7093	344	9	,	,	PUNCT
easat-7093	344	10	h.	h.	PROPN
easat-7093	344	11	li	li	PROPN
easat-7093	344	12	,	,	PUNCT
easat-7093	344	13	and	and	CCONJ
easat-7093	344	14	j.	j.	PROPN
easat-7093	344	15	liu	liu	PROPN
easat-7093	344	16	,	,	PUNCT
easat-7093	344	17	"	"	PUNCT
easat-7093	344	18	product	product	NOUN
easat-7093	344	19	market	market	NOUN
easat-7093	344	20	competition	competition	NOUN
easat-7093	344	21	and	and	CCONJ
easat-7093	344	22	disclosure	disclosure	NOUN
easat-7093	344	23	content	content	NOUN
easat-7093	344	24	differentiation	differentiation	NOUN
easat-7093	344	25	:	:	PUNCT
easat-7093	344	26	a	a	DET
easat-7093	344	27	topic	topic	NOUN
easat-7093	344	28	modeling	model	VERB
easat-7093	344	29	analysis	analysis	NOUN
easat-7093	344	30	,	,	PUNCT
easat-7093	344	31	"	"	PUNCT
easat-7093	344	32	journal	journal	NOUN
easat-7093	344	33	of	of	ADP
easat-7093	344	34	business	business	NOUN
easat-7093	344	35	finance	finance	PROPN
easat-7093	344	36	&	&	CCONJ
easat-7093	344	37	accounting	accounting	PROPN
easat-7093	344	38	,	,	PUNCT
easat-7093	344	39	vol	vol	NOUN
easat-7093	344	40	.	.	PROPN
easat-7093	344	41	52	52	NUM
easat-7093	344	42	,	,	PUNCT
easat-7093	344	43	no	no	INTJ
easat-7093	344	44	.	.	NOUN
easat-7093	344	45	2	2	NUM
easat-7093	344	46	,	,	PUNCT
easat-7093	344	47	pp	pp	ADJ
easat-7093	344	48	.	.	PUNCT
easat-7093	344	49	691	691	NUM
easat-7093	344	50	-	-	SYM
easat-7093	344	51	721	721	NUM
easat-7093	344	52	,	,	PUNCT
easat-7093	344	53	2025	2025	NUM
easat-7093	344	54	.	.	PUNCT
easat-7093	345	1	[	[	X
easat-7093	345	2	26	26	NUM
easat-7093	345	3	]	]	PUNCT
easat-7093	345	4	a.	a.	PROPN
easat-7093	345	5	ali	ali	PROPN
easat-7093	345	6	,	,	PUNCT
easat-7093	345	7	s.	s.	PROPN
easat-7093	345	8	klasa	klasa	PROPN
easat-7093	345	9	,	,	PUNCT
easat-7093	345	10	and	and	CCONJ
easat-7093	345	11	e.	e.	PROPN
easat-7093	345	12	yeung	yeung	PROPN
easat-7093	345	13	,	,	PUNCT
easat-7093	345	14	"	"	PUNCT
easat-7093	345	15	industry	industry	NOUN
easat-7093	345	16	concentration	concentration	NOUN
easat-7093	345	17	and	and	CCONJ
easat-7093	345	18	corporate	corporate	ADJ
easat-7093	345	19	disclosure	disclosure	NOUN
easat-7093	345	20	policy	policy	NOUN
easat-7093	345	21	,	,	PUNCT
easat-7093	345	22	"	"	PUNCT
easat-7093	345	23	journal	journal	NOUN
easat-7093	345	24	of	of	ADP
easat-7093	345	25	accounting	accounting	NOUN
easat-7093	345	26	and	and	CCONJ
easat-7093	345	27	economics	economic	NOUN
easat-7093	345	28	,	,	PUNCT
easat-7093	345	29	vol	vol	NOUN
easat-7093	345	30	.	.	PROPN
easat-7093	345	31	58	58	NUM
easat-7093	345	32	,	,	PUNCT
easat-7093	345	33	no	no	INTJ
easat-7093	345	34	.	.	NOUN
easat-7093	345	35	2	2	NUM
easat-7093	345	36	-	-	SYM
easat-7093	345	37	3	3	NUM
easat-7093	345	38	,	,	PUNCT
easat-7093	345	39	pp	pp	ADJ
easat-7093	345	40	.	.	PUNCT
easat-7093	346	1	240	240	NUM
easat-7093	346	2	-	-	SYM
easat-7093	346	3	264	264	NUM
easat-7093	346	4	,	,	PUNCT
easat-7093	346	5	2014	2014	NUM
easat-7093	346	6	.	.	PUNCT
easat-7093	347	1	https://doi.org/10.1016/j.jacceco.2014.08.004	https://doi.org/10.1016/j.jacceco.2014.08.004	PROPN
easat-7093	347	2	[	[	X
easat-7093	347	3	27	27	NUM
easat-7093	347	4	]	]	X
easat-7093	347	5	i.	i.	PROPN
easat-7093	347	6	laksmana	laksmana	PROPN
easat-7093	347	7	and	and	CCONJ
easat-7093	347	8	y.-w	y.-w	PROPN
easat-7093	347	9	.	.	PUNCT
easat-7093	348	1	yang	yang	PROPN
easat-7093	348	2	,	,	PUNCT
easat-7093	348	3	"	"	PUNCT
easat-7093	348	4	product	product	NOUN
easat-7093	348	5	market	market	NOUN
easat-7093	348	6	competition	competition	NOUN
easat-7093	348	7	and	and	CCONJ
easat-7093	348	8	earnings	earning	NOUN
easat-7093	348	9	management	management	NOUN
easat-7093	348	10	:	:	PUNCT
easat-7093	348	11	evidence	evidence	NOUN
easat-7093	348	12	from	from	ADP
easat-7093	348	13	discretionary	discretionary	ADJ
easat-7093	348	14	accruals	accrual	NOUN
easat-7093	348	15	and	and	CCONJ
easat-7093	348	16	real	real	ADJ
easat-7093	348	17	activity	activity	NOUN
easat-7093	348	18	manipulation	manipulation	NOUN
easat-7093	348	19	,	,	PUNCT
easat-7093	348	20	"	"	PUNCT
easat-7093	348	21	advances	advance	NOUN
easat-7093	348	22	in	in	ADP
easat-7093	348	23	accounting	accounting	NOUN
easat-7093	348	24	,	,	PUNCT
easat-7093	348	25	vol	vol	NOUN
easat-7093	348	26	.	.	PROPN
easat-7093	348	27	30	30	NUM
easat-7093	348	28	,	,	PUNCT
easat-7093	348	29	no	no	INTJ
easat-7093	348	30	.	.	NOUN
easat-7093	348	31	2	2	NUM
easat-7093	348	32	,	,	PUNCT
easat-7093	348	33	pp	pp	ADJ
easat-7093	348	34	.	.	PUNCT
easat-7093	349	1	263	263	NUM
easat-7093	349	2	-	-	SYM
easat-7093	349	3	275	275	NUM
easat-7093	349	4	,	,	PUNCT
easat-7093	349	5	2014	2014	NUM
easat-7093	349	6	.	.	PUNCT
easat-7093	350	1	[	[	X
easat-7093	350	2	28	28	NUM
easat-7093	350	3	]	]	X
easat-7093	350	4	a.	a.	NOUN
easat-7093	350	5	alshehabi	alshehabi	PROPN
easat-7093	350	6	,	,	PUNCT
easat-7093	350	7	h.	h.	PROPN
easat-7093	350	8	halabi	halabi	PROPN
easat-7093	350	9	,	,	PUNCT
easat-7093	350	10	s.	s.	PROPN
easat-7093	350	11	adwan	adwan	PROPN
easat-7093	350	12	,	,	PUNCT
easat-7093	350	13	and	and	CCONJ
easat-7093	350	14	s.	s.	PROPN
easat-7093	350	15	boubaker	boubaker	PROPN
easat-7093	350	16	,	,	PUNCT
easat-7093	350	17	"	"	PUNCT
easat-7093	350	18	the	the	DET
easat-7093	350	19	impact	impact	NOUN
easat-7093	350	20	of	of	ADP
easat-7093	350	21	industry	industry	NOUN
easat-7093	350	22	competition	competition	NOUN
easat-7093	350	23	on	on	ADP
easat-7093	350	24	the	the	DET
easat-7093	350	25	value	value	NOUN
easat-7093	350	26	relevance	relevance	NOUN
easat-7093	350	27	of	of	ADP
easat-7093	350	28	goodwill	goodwill	NOUN
easat-7093	350	29	impairments	impairment	NOUN
easat-7093	350	30	across	across	ADP
easat-7093	350	31	different	different	ADJ
easat-7093	350	32	information	information	NOUN
easat-7093	350	33	environments	environment	NOUN
easat-7093	350	34	,	,	PUNCT
easat-7093	350	35	"	"	PUNCT
easat-7093	350	36	journal	journal	NOUN
easat-7093	350	37	of	of	ADP
easat-7093	350	38	international	international	ADJ
easat-7093	350	39	accounting	accounting	NOUN
easat-7093	350	40	,	,	PUNCT
easat-7093	350	41	auditing	auditing	NOUN
easat-7093	350	42	and	and	CCONJ
easat-7093	350	43	taxation	taxation	NOUN
easat-7093	350	44	,	,	PUNCT
easat-7093	350	45	vol	vol	NOUN
easat-7093	350	46	.	.	PROPN
easat-7093	350	47	56	56	NUM
easat-7093	350	48	,	,	PUNCT
easat-7093	350	49	p.	p.	NOUN
easat-7093	350	50	100639	100639	NUM
easat-7093	350	51	,	,	PUNCT
easat-7093	350	52	2024	2024	NUM
easat-7093	350	53	.	.	PUNCT
easat-7093	351	1	https://doi.org/10.1016/j.intaccaudtax.2024.100639	https://doi.org/10.1016/j.intaccaudtax.2024.100639	PROPN
easat-7093	351	2	[	[	X
easat-7093	351	3	29	29	NUM
easat-7093	351	4	]	]	PUNCT
easat-7093	351	5	a.	a.	NOUN
easat-7093	351	6	prencipe	prencipe	PROPN
easat-7093	351	7	,	,	PUNCT
easat-7093	351	8	"	"	PUNCT
easat-7093	351	9	proprietary	proprietary	ADJ
easat-7093	351	10	costs	cost	NOUN
easat-7093	351	11	and	and	CCONJ
easat-7093	351	12	determinants	determinant	NOUN
easat-7093	351	13	of	of	ADP
easat-7093	351	14	voluntary	voluntary	ADJ
easat-7093	351	15	segment	segment	NOUN
easat-7093	351	16	disclosure	disclosure	NOUN
easat-7093	351	17	:	:	PUNCT
easat-7093	351	18	evidence	evidence	NOUN
easat-7093	351	19	from	from	ADP
easat-7093	351	20	italian	italian	ADJ
easat-7093	351	21	listed	list	VERB
easat-7093	351	22	companies	company	NOUN
easat-7093	351	23	,	,	PUNCT
easat-7093	351	24	"	"	PUNCT
easat-7093	351	25	european	european	ADJ
easat-7093	351	26	accounting	accounting	PROPN
easat-7093	351	27	review	review	PROPN
easat-7093	351	28	,	,	PUNCT
easat-7093	351	29	vol	vol	NOUN
easat-7093	351	30	.	.	PROPN
easat-7093	351	31	13	13	NUM
easat-7093	351	32	,	,	PUNCT
easat-7093	351	33	no	no	INTJ
easat-7093	351	34	.	.	NOUN
easat-7093	351	35	2	2	NUM
easat-7093	351	36	,	,	PUNCT
easat-7093	351	37	pp	pp	ADJ
easat-7093	351	38	.	.	PUNCT
easat-7093	352	1	319	319	NUM
easat-7093	352	2	-	-	SYM
easat-7093	352	3	340	340	NUM
easat-7093	352	4	,	,	PUNCT
easat-7093	352	5	2004	2004	NUM
easat-7093	352	6	.	.	PUNCT
easat-7093	353	1	[	[	X
easat-7093	353	2	30	30	NUM
easat-7093	353	3	]	]	X
easat-7093	353	4	m.	m.	NOUN
easat-7093	353	5	lucchese	lucchese	PROPN
easat-7093	353	6	and	and	CCONJ
easat-7093	353	7	f.	f.	PROPN
easat-7093	353	8	di	di	PROPN
easat-7093	353	9	carlo	carlo	PROPN
easat-7093	353	10	,	,	PUNCT
easat-7093	353	11	"	"	PUNCT
easat-7093	353	12	the	the	DET
easat-7093	353	13	impact	impact	NOUN
easat-7093	353	14	of	of	ADP
easat-7093	353	15	ifrs	ifrs	NOUN
easat-7093	353	16	8	8	NUM
easat-7093	353	17	on	on	ADP
easat-7093	353	18	segment	segment	NOUN
easat-7093	353	19	disclosure	disclosure	NOUN
easat-7093	353	20	practice	practice	NOUN
easat-7093	353	21	:	:	PUNCT
easat-7093	353	22	panel	panel	NOUN
easat-7093	353	23	evidence	evidence	NOUN
easat-7093	353	24	from	from	ADP
easat-7093	353	25	italy	italy	PROPN
easat-7093	353	26	,	,	PUNCT
easat-7093	353	27	"	"	PUNCT
easat-7093	353	28	international	international	ADJ
easat-7093	353	29	journal	journal	NOUN
easat-7093	353	30	of	of	ADP
easat-7093	353	31	accounting	accounting	NOUN
easat-7093	353	32	and	and	CCONJ
easat-7093	353	33	financial	financial	ADJ
easat-7093	353	34	reporting	reporting	NOUN
easat-7093	353	35	,	,	PUNCT
easat-7093	353	36	vol	vol	NOUN
easat-7093	353	37	.	.	PROPN
easat-7093	353	38	6	6	NUM
easat-7093	353	39	,	,	PUNCT
easat-7093	353	40	no	no	INTJ
easat-7093	353	41	.	.	NOUN
easat-7093	353	42	1	1	NUM
easat-7093	353	43	,	,	PUNCT
easat-7093	353	44	pp	pp	ADJ
easat-7093	353	45	.	.	PUNCT
easat-7093	354	1	96	96	NUM
easat-7093	354	2	-	-	SYM
easat-7093	354	3	126	126	NUM
easat-7093	354	4	,	,	PUNCT
easat-7093	354	5	2017	2017	NUM
easat-7093	354	6	.	.	PUNCT
easat-7093	355	1	[	[	X
easat-7093	355	2	31	31	NUM
easat-7093	355	3	]	]	PUNCT
easat-7093	355	4	b.	b.	PROPN
easat-7093	355	5	al	al	PROPN
easat-7093	355	6	-	-	PROPN
easat-7093	355	7	najjar	najjar	PROPN
easat-7093	355	8	and	and	CCONJ
easat-7093	355	9	r.	r.	PROPN
easat-7093	355	10	ding	ding	PROPN
easat-7093	355	11	,	,	PUNCT
easat-7093	355	12	"	"	PUNCT
easat-7093	355	13	product	product	NOUN
easat-7093	355	14	market	market	NOUN
easat-7093	355	15	competition	competition	NOUN
easat-7093	355	16	and	and	CCONJ
easat-7093	355	17	corporate	corporate	ADJ
easat-7093	355	18	governance	governance	NOUN
easat-7093	355	19	disclosure	disclosure	NOUN
easat-7093	355	20	:	:	PUNCT
easat-7093	355	21	evidence	evidence	NOUN
easat-7093	355	22	from	from	ADP
easat-7093	355	23	the	the	DET
easat-7093	355	24	uk	uk	PROPN
easat-7093	355	25	,	,	PUNCT
easat-7093	355	26	"	"	PUNCT
easat-7093	355	27	economic	economic	ADJ
easat-7093	355	28	issues	issue	NOUN
easat-7093	355	29	,	,	PUNCT
easat-7093	355	30	vol	vol	NOUN
easat-7093	355	31	.	.	PROPN
easat-7093	355	32	19	19	NUM
easat-7093	355	33	,	,	PUNCT
easat-7093	355	34	no	no	INTJ
easat-7093	355	35	.	.	NOUN
easat-7093	355	36	1	1	NUM
easat-7093	355	37	,	,	PUNCT
easat-7093	355	38	pp	pp	ADJ
easat-7093	355	39	.	.	PUNCT
easat-7093	356	1	73	73	NUM
easat-7093	356	2	-	-	SYM
easat-7093	356	3	94	94	NUM
easat-7093	356	4	,	,	PUNCT
easat-7093	356	5	2014	2014	NUM
easat-7093	356	6	.	.	PUNCT
easat-7093	357	1	[	[	X
easat-7093	357	2	32	32	NUM
easat-7093	357	3	]	]	X
easat-7093	357	4	y.	y.	PROPN
easat-7093	357	5	chen	chen	PROPN
easat-7093	357	6	,	,	PUNCT
easat-7093	357	7	x.	x.	PROPN
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easat-7093	357	9	,	,	PUNCT
easat-7093	357	10	c.	c.	PROPN
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easat-7093	357	12	,	,	PUNCT
easat-7093	357	13	and	and	CCONJ
easat-7093	357	14	b.	b.	PROPN
easat-7093	357	15	zhu	zhu	PROPN
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easat-7093	357	18	product	product	NOUN
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easat-7093	357	21	and	and	CCONJ
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easat-7093	357	26	chain	chain	NOUN
easat-7093	357	27	information	information	NOUN
easat-7093	357	28	,	,	PUNCT
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easat-7093	357	43	,	,	PUNCT
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easat-7093	357	46	,	,	PUNCT
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easat-7093	357	48	.	.	PUNCT
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easat-7093	358	14	,	,	PUNCT
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easat-7093	358	16	product	product	NOUN
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easat-7093	358	19	and	and	CCONJ
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easat-7093	358	22	:	:	PUNCT
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easat-7093	358	24	from	from	ADP
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easat-7093	358	26	,	,	PUNCT
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easat-7093	358	30	,	,	PUNCT
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easat-7093	358	32	.	.	PROPN
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easat-7093	358	34	,	,	PUNCT
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easat-7093	358	37	1	1	NUM
easat-7093	358	38	,	,	PUNCT
easat-7093	358	39	pp	pp	ADJ
easat-7093	358	40	.	.	PUNCT
easat-7093	359	1	379	379	NUM
easat-7093	359	2	-	-	SYM
easat-7093	359	3	400	400	NUM
easat-7093	359	4	,	,	PUNCT
easat-7093	359	5	2022	2022	NUM
easat-7093	359	6	.	.	PUNCT
easat-7093	360	1	[	[	X
easat-7093	360	2	34	34	NUM
easat-7093	360	3	]	]	X
easat-7093	360	4	h.	h.	PROPN
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easat-7093	360	6	and	and	CCONJ
easat-7093	360	7	j.	j.	PROPN
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easat-7093	360	9	,	,	PUNCT
easat-7093	360	10	"	"	PUNCT
easat-7093	360	11	industry	industry	NOUN
easat-7093	360	12	competition	competition	NOUN
easat-7093	360	13	,	,	PUNCT
easat-7093	360	14	corporate	corporate	ADJ
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easat-7093	360	16	,	,	PUNCT
easat-7093	360	17	and	and	CCONJ
easat-7093	360	18	voluntary	voluntary	ADJ
easat-7093	360	19	disclosure	disclosure	NOUN
easat-7093	360	20	of	of	ADP
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easat-7093	360	37	and	and	CCONJ
easat-7093	360	38	public	public	ADJ
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easat-7093	360	40	,	,	PUNCT
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easat-7093	360	42	.	.	PROPN
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easat-7093	360	44	,	,	PUNCT
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easat-7093	360	46	.	.	NOUN
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easat-7093	360	48	,	,	PUNCT
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easat-7093	360	51	,	,	PUNCT
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easat-7093	360	53	.	.	PUNCT
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easat-7093	361	12	and	and	CCONJ
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easat-7093	361	36	,	,	PUNCT
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easat-7093	361	40	,	,	PUNCT
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easat-7093	361	42	.	.	PUNCT
easat-7093	362	1	1215	1215	NUM
easat-7093	362	2	-	-	SYM
easat-7093	362	3	1259	1259	NUM
easat-7093	362	4	,	,	PUNCT
easat-7093	362	5	2022	2022	NUM
easat-7093	362	6	.	.	PUNCT
easat-7093	363	1	https://doi.org/10.1111/19113846.12748	https://doi.org/10.1111/19113846.12748	VERB
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easat-7093	363	27	,	,	PUNCT
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easat-7093	364	1	2	2	NUM
easat-7093	364	2	-	-	SYM
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easat-7093	364	4	,	,	PUNCT
easat-7093	364	5	pp	pp	ADJ
easat-7093	364	6	.	.	PUNCT
easat-7093	365	1	275	275	NUM
easat-7093	365	2	-	-	SYM
easat-7093	365	3	297	297	NUM
easat-7093	365	4	,	,	PUNCT
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easat-7093	365	6	.	.	PUNCT
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easat-7093	369	16	and	and	CCONJ
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easat-7093	370	6	,	,	PUNCT
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easat-7093	370	8	.	.	PUNCT
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easat-7093	371	2	-	-	PUNCT
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easat-7093	371	4	,	,	PUNCT
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easat-7093	371	6	.	.	PUNCT
easat-7093	372	1	https://doi.org/10.1111/abac.12205	https://doi.org/10.1111/abac.12205	X
easat-7093	373	1	[	[	X
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easat-7093	373	12	and	and	CCONJ
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easat-7093	375	7	,	,	PUNCT
easat-7093	375	8	w.	w.	PROPN
easat-7093	375	9	r.	r.	PROPN
easat-7093	375	10	landsman	landsman	PROPN
easat-7093	375	11	,	,	PUNCT
easat-7093	375	12	m.	m.	PROPN
easat-7093	375	13	lang	lang	PROPN
easat-7093	375	14	,	,	PUNCT
easat-7093	375	15	and	and	CCONJ
easat-7093	375	16	c.	c.	PROPN
easat-7093	375	17	williams	williams	PROPN
easat-7093	375	18	,	,	PUNCT
easat-7093	375	19	"	"	PUNCT
easat-7093	375	20	are	be	AUX
easat-7093	375	21	ifrs	ifrs	NOUN
easat-7093	375	22	-	-	PUNCT
easat-7093	375	23	based	base	VERB
easat-7093	375	24	and	and	CCONJ
easat-7093	375	25	us	us	PROPN
easat-7093	375	26	gaap	gaap	NOUN
easat-7093	375	27	-	-	PUNCT
easat-7093	375	28	based	base	VERB
easat-7093	375	29	accounting	accounting	NOUN
easat-7093	375	30	amounts	amount	NOUN
easat-7093	375	31	comparable	comparable	ADJ
easat-7093	375	32	?	?	PUNCT
easat-7093	375	33	,	,	PUNCT
easat-7093	375	34	"	"	PUNCT
easat-7093	375	35	journal	journal	NOUN
easat-7093	375	36	of	of	ADP
easat-7093	375	37	accounting	accounting	NOUN
easat-7093	375	38	and	and	CCONJ
easat-7093	375	39	economics	economic	NOUN
easat-7093	375	40	,	,	PUNCT
easat-7093	375	41	vol	vol	NOUN
easat-7093	375	42	.	.	PROPN
easat-7093	376	1	54	54	NUM
easat-7093	376	2	,	,	PUNCT
easat-7093	376	3	no	no	INTJ
easat-7093	376	4	.	.	NOUN
easat-7093	376	5	1	1	NUM
easat-7093	376	6	,	,	PUNCT
easat-7093	376	7	pp	pp	ADJ
easat-7093	376	8	.	.	PUNCT
easat-7093	377	1	68	68	NUM
easat-7093	377	2	-	-	SYM
easat-7093	377	3	93	93	NUM
easat-7093	377	4	,	,	PUNCT
easat-7093	377	5	2012	2012	NUM
easat-7093	377	6	.	.	PUNCT
easat-7093	378	1	https://doi.org/10.1016/j.jacceco.2012.03.001	https://doi.org/10.1016/j.jacceco.2012.03.001	NOUN
easat-7093	378	2	[	[	NOUN
easat-7093	378	3	40	40	NUM
easat-7093	378	4	]	]	PUNCT
easat-7093	378	5	r.	r.	PROPN
easat-7093	378	6	w.	w.	PROPN
easat-7093	378	7	yip	yip	PROPN
easat-7093	378	8	and	and	CCONJ
easat-7093	378	9	d.	d.	PROPN
easat-7093	378	10	young	young	PROPN
easat-7093	378	11	,	,	PUNCT
easat-7093	378	12	"	"	PUNCT
easat-7093	378	13	does	do	AUX
easat-7093	378	14	mandatory	mandatory	ADJ
easat-7093	378	15	ifrs	ifrs	NOUN
easat-7093	378	16	adoption	adoption	NOUN
easat-7093	378	17	improve	improve	VERB
easat-7093	378	18	information	information	NOUN
easat-7093	378	19	comparability	comparability	NOUN
easat-7093	378	20	?	?	PUNCT
easat-7093	378	21	,	,	PUNCT
easat-7093	378	22	"	"	PUNCT
easat-7093	378	23	the	the	DET
easat-7093	378	24	accounting	accounting	NOUN
easat-7093	378	25	review	review	NOUN
easat-7093	378	26	,	,	PUNCT
easat-7093	378	27	vol	vol	NOUN
easat-7093	378	28	.	.	PROPN
easat-7093	378	29	87	87	NUM
easat-7093	378	30	,	,	PUNCT
easat-7093	378	31	no	no	INTJ
easat-7093	378	32	.	.	NOUN
easat-7093	378	33	5	5	NUM
easat-7093	378	34	,	,	PUNCT
easat-7093	378	35	pp	pp	ADJ
easat-7093	378	36	.	.	PUNCT
easat-7093	379	1	1767	1767	NUM
easat-7093	379	2	-	-	SYM
easat-7093	379	3	1789	1789	NUM
easat-7093	379	4	,	,	PUNCT
easat-7093	379	5	2012	2012	NUM
easat-7093	379	6	.	.	PUNCT
easat-7093	380	1	https://doi.org/10.2308/accr-50192	https://doi.org/10.2308/accr-50192	NOUN
easat-7093	380	2	[	[	X
easat-7093	380	3	41	41	NUM
easat-7093	380	4	]	]	PUNCT
easat-7093	380	5	j.	j.	PROPN
easat-7093	380	6	r.	r.	PROPN
easat-7093	380	7	francis	francis	PROPN
easat-7093	380	8	,	,	PUNCT
easat-7093	380	9	m.	m.	PROPN
easat-7093	380	10	l.	l.	PROPN
easat-7093	380	11	pinnuck	pinnuck	PROPN
easat-7093	380	12	,	,	PUNCT
easat-7093	380	13	and	and	CCONJ
easat-7093	380	14	o.	o.	PROPN
easat-7093	380	15	watanabe	watanabe	PROPN
easat-7093	380	16	,	,	PUNCT
easat-7093	380	17	"	"	PUNCT
easat-7093	380	18	auditor	auditor	NOUN
easat-7093	380	19	style	style	NOUN
easat-7093	380	20	and	and	CCONJ
easat-7093	380	21	financial	financial	ADJ
easat-7093	380	22	statement	statement	NOUN
easat-7093	380	23	comparability	comparability	NOUN
easat-7093	380	24	,	,	PUNCT
easat-7093	380	25	"	"	PUNCT
easat-7093	380	26	the	the	DET
easat-7093	380	27	accounting	accounting	NOUN
easat-7093	380	28	review	review	NOUN
easat-7093	380	29	,	,	PUNCT
easat-7093	380	30	vol	vol	NOUN
easat-7093	380	31	.	.	PROPN
easat-7093	380	32	89	89	NUM
easat-7093	380	33	,	,	PUNCT
easat-7093	380	34	no	no	INTJ
easat-7093	380	35	.	.	NOUN
easat-7093	380	36	2	2	NUM
easat-7093	380	37	,	,	PUNCT
easat-7093	380	38	pp	pp	ADJ
easat-7093	380	39	.	.	PUNCT
easat-7093	381	1	605	605	NUM
easat-7093	381	2	-	-	SYM
easat-7093	381	3	633	633	NUM
easat-7093	381	4	,	,	PUNCT
easat-7093	381	5	2014	2014	NUM
easat-7093	381	6	.	.	PUNCT
easat-7093	382	1	https://doi.org/10.2308/accr-50753	https://doi.org/10.2308/accr-50753	NOUN
easat-7093	382	2	[	[	X
easat-7093	382	3	42	42	NUM
easat-7093	382	4	]	]	PUNCT
easat-7093	382	5	a.	a.	NOUN
easat-7093	382	6	chen	chen	PROPN
easat-7093	382	7	,	,	PUNCT
easat-7093	382	8	"	"	PUNCT
easat-7093	382	9	does	do	AUX
easat-7093	382	10	comparability	comparability	NOUN
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easat-7093	382	12	opportunistic	opportunistic	ADJ
easat-7093	382	13	accounting	accounting	NOUN
easat-7093	382	14	?	?	PUNCT
easat-7093	382	15	,	,	PUNCT
easat-7093	382	16	"	"	PUNCT
easat-7093	382	17	dissertation	dissertation	NOUN
easat-7093	382	18	,	,	PUNCT
easat-7093	382	19	florida	florida	PROPN
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easat-7093	382	21	university	university	PROPN
easat-7093	382	22	,	,	PUNCT
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easat-7093	382	24	of	of	ADP
easat-7093	382	25	business	business	NOUN
easat-7093	382	26	,	,	PUNCT
easat-7093	382	27	2016	2016	NUM
easat-7093	382	28	.	.	PUNCT
easat-7093	383	1	[	[	X
easat-7093	383	2	43	43	NUM
easat-7093	383	3	]	]	X
easat-7093	383	4	j.	j.	PROPN
easat-7093	383	5	h.	h.	PROPN
easat-7093	383	6	zhang	zhang	PROPN
easat-7093	383	7	,	,	PUNCT
easat-7093	383	8	"	"	PUNCT
easat-7093	383	9	accounting	accounting	NOUN
easat-7093	383	10	comparability	comparability	NOUN
easat-7093	383	11	,	,	PUNCT
easat-7093	383	12	audit	audit	NOUN
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easat-7093	383	14	,	,	PUNCT
easat-7093	383	15	and	and	CCONJ
easat-7093	383	16	audit	audit	VERB
easat-7093	383	17	outcomes	outcome	NOUN
easat-7093	383	18	,	,	PUNCT
easat-7093	383	19	"	"	PUNCT
easat-7093	383	20	contemporary	contemporary	ADJ
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easat-7093	383	23	,	,	PUNCT
easat-7093	383	24	vol	vol	NOUN
easat-7093	383	25	.	.	PROPN
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easat-7093	383	27	,	,	PUNCT
easat-7093	383	28	no	no	INTJ
easat-7093	383	29	.	.	NOUN
easat-7093	383	30	1	1	NUM
easat-7093	383	31	,	,	PUNCT
easat-7093	383	32	pp	pp	ADJ
easat-7093	383	33	.	.	PUNCT
easat-7093	384	1	245	245	NUM
easat-7093	384	2	-	-	SYM
easat-7093	384	3	276	276	NUM
easat-7093	384	4	,	,	PUNCT
easat-7093	384	5	2018	2018	NUM
easat-7093	384	6	.	.	PUNCT
easat-7093	385	1	https://doi.org/10.1111/1911-3846.12381	https://doi.org/10.1111/1911-3846.12381	PROPN
easat-7093	386	1	[	[	X
easat-7093	386	2	44	44	NUM
easat-7093	386	3	]	]	PUNCT
easat-7093	386	4	a.	a.	NOUN
easat-7093	386	5	alhadi	alhadi	NOUN
easat-7093	386	6	,	,	PUNCT
easat-7093	386	7	a.	a.	NOUN
easat-7093	386	8	habib	habib	PROPN
easat-7093	386	9	,	,	PUNCT
easat-7093	386	10	g.	g.	PROPN
easat-7093	386	11	taylor	taylor	PROPN
easat-7093	386	12	,	,	PUNCT
easat-7093	386	13	m.	m.	PROPN
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easat-7093	386	15	,	,	PUNCT
easat-7093	386	16	and	and	CCONJ
easat-7093	386	17	k.	k.	PROPN
easat-7093	386	18	al	al	PROPN
easat-7093	386	19	-	-	PUNCT
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easat-7093	386	21	,	,	PUNCT
easat-7093	386	22	"	"	PUNCT
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easat-7093	386	30	,	,	PUNCT
easat-7093	386	31	"	"	PUNCT
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easat-7093	386	39	,	,	PUNCT
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easat-7093	386	43	,	,	PUNCT
easat-7093	386	44	pp	pp	ADJ
easat-7093	386	45	.	.	PUNCT
easat-7093	387	1	1283	1283	NUM
easat-7093	387	2	-	-	SYM
easat-7093	387	3	1313	1313	NUM
easat-7093	387	4	,	,	PUNCT
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easat-7093	387	6	.	.	PUNCT
easat-7093	388	1	[	[	X
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easat-7093	388	3	]	]	PUNCT
easat-7093	388	4	h.	h.	PROPN
easat-7093	388	5	a.	a.	PROPN
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easat-7093	388	7	,	,	PUNCT
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easat-7093	388	11	,	,	PUNCT
easat-7093	388	12	and	and	CCONJ
easat-7093	388	13	a.	a.	PROPN
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easat-7093	388	17	financial	financial	ADJ
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easat-7093	388	20	and	and	CCONJ
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easat-7093	388	24	,	,	PUNCT
easat-7093	388	25	"	"	PUNCT
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easat-7093	388	27	accounting	accounting	PROPN
easat-7093	388	28	review	review	PROPN
easat-7093	388	29	,	,	PUNCT
easat-7093	388	30	vol	vol	NOUN
easat-7093	388	31	.	.	PROPN
easat-7093	388	32	32	32	NUM
easat-7093	388	33	,	,	PUNCT
easat-7093	388	34	no	no	INTJ
easat-7093	388	35	.	.	NOUN
easat-7093	388	36	1	1	NUM
easat-7093	388	37	,	,	PUNCT
easat-7093	388	38	pp	pp	ADJ
easat-7093	388	39	.	.	PUNCT
easat-7093	388	40	85	85	NUM
easat-7093	388	41	-	-	SYM
easat-7093	388	42	112	112	NUM
easat-7093	388	43	,	,	PUNCT
easat-7093	388	44	2023	2023	NUM
easat-7093	388	45	.	.	PUNCT
easat-7093	389	1	[	[	X
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easat-7093	389	3	]	]	PUNCT
easat-7093	389	4	s.	s.	PROPN
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easat-7093	389	10	and	and	CCONJ
easat-7093	389	11	s.	s.	PROPN
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easat-7093	389	14	,	,	PUNCT
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easat-7093	389	16	financial	financial	ADJ
easat-7093	389	17	statement	statement	NOUN
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easat-7093	389	19	and	and	CCONJ
easat-7093	389	20	credit	credit	NOUN
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easat-7093	389	22	,	,	PUNCT
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easat-7093	389	25	of	of	ADP
easat-7093	389	26	accounting	accounting	NOUN
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easat-7093	389	28	,	,	PUNCT
easat-7093	389	29	vol	vol	NOUN
easat-7093	389	30	.	.	PROPN
easat-7093	389	31	18	18	NUM
easat-7093	389	32	,	,	PUNCT
easat-7093	389	33	pp	pp	ADJ
easat-7093	389	34	.	.	PUNCT
easat-7093	390	1	783	783	NUM
easat-7093	390	2	-	-	SYM
easat-7093	390	3	823	823	NUM
easat-7093	390	4	,	,	PUNCT
easat-7093	390	5	2013	2013	NUM
easat-7093	390	6	.	.	PUNCT
easat-7093	391	1	https://doi.org/10.1007/s11142-013-9230-4	https://doi.org/10.1007/s11142-013-9230-4	PROPN
easat-7093	392	1	[	[	X
easat-7093	392	2	47	47	NUM
easat-7093	392	3	]	]	PUNCT
easat-7093	392	4	x.	x.	NOUN
easat-7093	392	5	fang	fang	PROPN
easat-7093	392	6	,	,	PUNCT
easat-7093	392	7	y.	y.	PROPN
easat-7093	392	8	li	li	PROPN
easat-7093	392	9	,	,	PUNCT
easat-7093	392	10	b.	b.	PROPN
easat-7093	392	11	xin	xin	PROPN
easat-7093	392	12	,	,	PUNCT
easat-7093	392	13	and	and	CCONJ
easat-7093	392	14	w.	w.	PROPN
easat-7093	392	15	zhang	zhang	PROPN
easat-7093	392	16	,	,	PUNCT
easat-7093	392	17	"	"	PUNCT
easat-7093	392	18	financial	financial	ADJ
easat-7093	392	19	statement	statement	NOUN
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easat-7093	392	21	and	and	CCONJ
easat-7093	392	22	debt	debt	NOUN
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easat-7093	392	29	loan	loan	NOUN
easat-7093	392	30	market	market	NOUN
easat-7093	392	31	,	,	PUNCT
easat-7093	392	32	"	"	PUNCT
easat-7093	392	33	accounting	accounting	NOUN
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easat-7093	392	35	,	,	PUNCT
easat-7093	392	36	vol	vol	NOUN
easat-7093	392	37	.	.	PROPN
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easat-7093	392	39	,	,	PUNCT
easat-7093	392	40	no	no	INTJ
easat-7093	392	41	.	.	NOUN
easat-7093	392	42	2	2	NUM
easat-7093	392	43	,	,	PUNCT
easat-7093	392	44	pp	pp	ADJ
easat-7093	392	45	.	.	PUNCT
easat-7093	393	1	277	277	NUM
easat-7093	393	2	-	-	SYM
easat-7093	393	3	303	303	NUM
easat-7093	393	4	,	,	PUNCT
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easat-7093	393	6	.	.	PUNCT
easat-7093	394	1	https://doi.org/10.2308/acch-51372	https://doi.org/10.2308/acch-51372	PROPN
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easat-7093	394	3	48	48	NUM
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easat-7093	394	5	j.-b	j.-b	NOUN
easat-7093	394	6	.	.	PUNCT
easat-7093	395	1	kim	kim	PROPN
easat-7093	395	2	,	,	PUNCT
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easat-7093	395	5	,	,	PUNCT
easat-7093	395	6	l.	l.	PROPN
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easat-7093	395	10	and	and	CCONJ
easat-7093	395	11	y.	y.	PROPN
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easat-7093	395	13	,	,	PUNCT
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easat-7093	395	15	financial	financial	ADJ
easat-7093	395	16	statement	statement	NOUN
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easat-7093	395	18	and	and	CCONJ
easat-7093	395	19	expected	expect	VERB
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easat-7093	395	22	,	,	PUNCT
easat-7093	395	23	"	"	PUNCT
easat-7093	395	24	journal	journal	NOUN
easat-7093	395	25	of	of	ADP
easat-7093	395	26	accounting	accounting	NOUN
easat-7093	395	27	and	and	CCONJ
easat-7093	395	28	economics	economic	NOUN
easat-7093	395	29	,	,	PUNCT
easat-7093	395	30	vol	vol	NOUN
easat-7093	395	31	.	.	PROPN
easat-7093	395	32	61	61	NUM
easat-7093	395	33	,	,	PUNCT
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easat-7093	395	35	.	.	NOUN
easat-7093	395	36	2	2	NUM
easat-7093	395	37	-	-	SYM
easat-7093	395	38	3	3	NUM
easat-7093	395	39	,	,	PUNCT
easat-7093	395	40	pp	pp	ADJ
easat-7093	395	41	.	.	PUNCT
easat-7093	396	1	294	294	NUM
easat-7093	396	2	-	-	SYM
easat-7093	396	3	312	312	NUM
easat-7093	396	4	,	,	PUNCT
easat-7093	396	5	2016	2016	NUM
easat-7093	396	6	.	.	PUNCT
easat-7093	397	1	https://doi.org/10.1016/j.jacceco.2015.11.003	https://doi.org/10.1016/j.jacceco.2015.11.003	PROPN
easat-7093	398	1	[	[	X
easat-7093	398	2	49	49	NUM
easat-7093	398	3	]	]	PUNCT
easat-7093	398	4	b.	b.	PROPN
easat-7093	398	5	p.	p.	PROPN
easat-7093	398	6	parsa	parsa	PROPN
easat-7093	398	7	and	and	CCONJ
easat-7093	398	8	f.	f.	PROPN
easat-7093	398	9	sarraf	sarraf	PROPN
easat-7093	398	10	,	,	PUNCT
easat-7093	398	11	"	"	PUNCT
easat-7093	398	12	financial	financial	ADJ
easat-7093	398	13	statement	statement	NOUN
easat-7093	398	14	comparability	comparability	NOUN
easat-7093	398	15	and	and	CCONJ
easat-7093	398	16	the	the	DET
easat-7093	398	17	expected	expect	VERB
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easat-7093	398	22	prices	price	NOUN
easat-7093	398	23	,	,	PUNCT
easat-7093	398	24	"	"	PUNCT
easat-7093	398	25	advances	advance	NOUN
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easat-7093	398	27	mathematical	mathematical	ADJ
easat-7093	398	28	finance	finance	NOUN
easat-7093	398	29	and	and	CCONJ
easat-7093	398	30	applications	application	NOUN
easat-7093	398	31	,	,	PUNCT
easat-7093	398	32	vol	vol	NOUN
easat-7093	398	33	.	.	PROPN
easat-7093	399	1	3	3	NUM
easat-7093	399	2	,	,	PUNCT
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easat-7093	399	4	.	.	NOUN
easat-7093	399	5	3	3	NUM
easat-7093	399	6	,	,	PUNCT
easat-7093	399	7	pp	pp	ADJ
easat-7093	399	8	.	.	PUNCT
easat-7093	400	1	77	77	NUM
easat-7093	400	2	-	-	SYM
easat-7093	400	3	93	93	NUM
easat-7093	400	4	,	,	PUNCT
easat-7093	400	5	2018	2018	NUM
easat-7093	400	6	.	.	PUNCT
easat-7093	401	1	https://doi.org/10.22034/amfa.2018.544951	https://doi.org/10.22034/amfa.2018.544951	PROPN
easat-7093	401	2	[	[	X
easat-7093	401	3	50	50	NUM
easat-7093	401	4	]	]	PUNCT
easat-7093	401	5	h.	h.	PROPN
easat-7093	401	6	y.	y.	PROPN
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easat-7093	401	8	,	,	PUNCT
easat-7093	401	9	"	"	PUNCT
easat-7093	401	10	the	the	DET
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easat-7093	401	12	of	of	ADP
easat-7093	401	13	financial	financial	ADJ
easat-7093	401	14	statement	statement	NOUN
easat-7093	401	15	comparability	comparability	NOUN
easat-7093	401	16	on	on	ADP
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easat-7093	401	19	opinion	opinion	NOUN
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easat-7093	401	21	investors	investor	NOUN
easat-7093	401	22	,	,	PUNCT
easat-7093	401	23	"	"	PUNCT
easat-7093	401	24	korean	korean	ADJ
easat-7093	401	25	accounting	accounting	PROPN
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easat-7093	401	27	,	,	PUNCT
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easat-7093	401	29	.	.	PROPN
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easat-7093	401	31	,	,	PUNCT
easat-7093	401	32	no	no	INTJ
easat-7093	401	33	.	.	NOUN
easat-7093	401	34	2	2	NUM
easat-7093	401	35	,	,	PUNCT
easat-7093	401	36	pp	pp	ADJ
easat-7093	401	37	.	.	PUNCT
easat-7093	402	1	265	265	NUM
easat-7093	402	2	-	-	SYM
easat-7093	402	3	311	311	NUM
easat-7093	402	4	,	,	PUNCT
easat-7093	402	5	2014	2014	NUM
easat-7093	402	6	.	.	PUNCT
easat-7093	403	1	[	[	X
easat-7093	403	2	51	51	NUM
easat-7093	403	3	]	]	PUNCT
easat-7093	403	4	m.	m.	NOUN
easat-7093	403	5	stallings	stallings	PROPN
easat-7093	403	6	,	,	PUNCT
easat-7093	403	7	"	"	PUNCT
easat-7093	403	8	financial	financial	ADJ
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easat-7093	403	16	news	news	NOUN
easat-7093	403	17	,	,	PUNCT
easat-7093	403	18	"	"	PUNCT
easat-7093	403	19	journal	journal	NOUN
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easat-7093	403	23	finance	finance	NOUN
easat-7093	403	24	,	,	PUNCT
easat-7093	403	25	vol	vol	NOUN
easat-7093	403	26	.	.	PROPN
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easat-7093	403	28	,	,	PUNCT
easat-7093	403	29	no	no	INTJ
easat-7093	403	30	.	.	NOUN
easat-7093	403	31	4	4	NUM
easat-7093	403	32	,	,	PUNCT
easat-7093	403	33	pp	pp	ADJ
easat-7093	403	34	.	.	PUNCT
easat-7093	404	1	73	73	NUM
easat-7093	404	2	-	-	SYM
easat-7093	404	3	97	97	NUM
easat-7093	404	4	,	,	PUNCT
easat-7093	404	5	2017	2017	NUM
easat-7093	404	6	.	.	PUNCT
easat-7093	405	1	[	[	X
easat-7093	405	2	52	52	NUM
easat-7093	405	3	]	]	PUNCT
easat-7093	405	4	j.	j.	PROPN
easat-7093	405	5	h.	h.	PROPN
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easat-7093	405	8	s.	s.	PROPN
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easat-7093	405	10	,	,	PUNCT
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easat-7093	405	16	d.	d.	PROPN
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easat-7093	405	32	,	,	PUNCT
easat-7093	405	33	"	"	PUNCT
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easat-7093	405	37	,	,	PUNCT
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easat-7093	405	39	.	.	PROPN
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easat-7093	405	41	,	,	PUNCT
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easat-7093	405	43	.	.	NOUN
easat-7093	405	44	1	1	NUM
easat-7093	405	45	,	,	PUNCT
easat-7093	405	46	pp	pp	ADJ
easat-7093	405	47	.	.	PUNCT
easat-7093	406	1	389	389	NUM
easat-7093	406	2	-	-	SYM
easat-7093	406	3	417	417	NUM
easat-7093	406	4	,	,	PUNCT
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easat-7093	406	6	.	.	PUNCT
easat-7093	407	1	https://doi.org/10.1111/1911-3846.12491	https://doi.org/10.1111/1911-3846.12491	PROPN
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easat-7093	408	2	53	53	NUM
easat-7093	408	3	]	]	PUNCT
easat-7093	408	4	c.	c.	PROPN
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easat-7093	408	17	r.	r.	PROPN
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easat-7093	408	31	,	,	PUNCT
easat-7093	408	32	"	"	PUNCT
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easat-7093	408	34	accounting	accounting	NOUN
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easat-7093	408	36	,	,	PUNCT
easat-7093	408	37	vol	vol	NOUN
easat-7093	408	38	.	.	PROPN
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easat-7093	408	40	,	,	PUNCT
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easat-7093	408	43	1	1	NUM
easat-7093	408	44	,	,	PUNCT
easat-7093	408	45	pp	pp	ADJ
easat-7093	408	46	.	.	PUNCT
easat-7093	408	47	164	164	NUM
easat-7093	408	48	-	-	SYM
easat-7093	408	49	202	202	NUM
easat-7093	408	50	,	,	PUNCT
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easat-7093	408	52	.	.	PUNCT
easat-7093	409	1	https://doi.org/10.1111/1911-3846.12328	https://doi.org/10.1111/1911-3846.12328	PROPN
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easat-7093	410	2	54	54	NUM
easat-7093	410	3	]	]	PUNCT
easat-7093	410	4	w.	w.	PROPN
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easat-7093	410	7	p.	p.	PROPN
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easat-7093	410	11	and	and	CCONJ
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easat-7093	410	14	,	,	PUNCT
easat-7093	410	15	"	"	PUNCT
easat-7093	410	16	the	the	DET
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easat-7093	410	41	,	,	PUNCT
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easat-7093	410	44	4	4	NUM
easat-7093	410	45	,	,	PUNCT
easat-7093	410	46	pp	pp	ADJ
easat-7093	410	47	.	.	PUNCT
easat-7093	411	1	1	1	NUM
easat-7093	411	2	-	-	SYM
easat-7093	411	3	25	25	NUM
easat-7093	411	4	,	,	PUNCT
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easat-7093	412	1	https://doi.org/10.3390/ijfs8040065	https://doi.org/10.3390/ijfs8040065	PROPN
easat-7093	413	1	[	[	X
easat-7093	413	2	55	55	NUM
easat-7093	413	3	]	]	PUNCT
easat-7093	413	4	t.	t.	PROPN
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easat-7093	413	7	,	,	PUNCT
easat-7093	413	8	"	"	PUNCT
easat-7093	413	9	accounting	accounting	NOUN
easat-7093	413	10	comparability	comparability	NOUN
easat-7093	413	11	and	and	CCONJ
easat-7093	413	12	accruals	accrual	NOUN
easat-7093	413	13	-	-	PUNCT
easat-7093	413	14	based	base	VERB
easat-7093	413	15	earnings	earning	NOUN
easat-7093	413	16	management	management	NOUN
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easat-7093	413	31	management	management	PROPN
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easat-7093	413	34	.	.	PROPN
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easat-7093	413	36	,	,	PUNCT
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easat-7093	413	38	.	.	NOUN
easat-7093	413	39	1	1	NUM
easat-7093	413	40	,	,	PUNCT
easat-7093	413	41	p.	p.	NOUN
easat-7093	413	42	1923356	1923356	NUM
easat-7093	413	43	,	,	PUNCT
easat-7093	413	44	2021	2021	NUM
easat-7093	413	45	.	.	PUNCT
easat-7093	413	46	https://doi.org/10.1080/23311975.2021.1914615	https://doi.org/10.1080/23311975.2021.1914615	PUNCT
easat-7093	414	1	[	[	X
easat-7093	414	2	56	56	NUM
easat-7093	414	3	]	]	X
easat-7093	414	4	i.	i.	PROPN
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easat-7093	414	7	,	,	PUNCT
easat-7093	414	8	i.	i.	PROPN
easat-7093	414	9	m.	m.	PROPN
easat-7093	414	10	g.	g.	PROPN
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easat-7093	414	13	and	and	CCONJ
easat-7093	414	14	l.	l.	PROPN
easat-7093	414	15	r.	r.	PROPN
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easat-7093	414	17	,	,	PUNCT
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easat-7093	414	34	factors	factor	NOUN
easat-7093	414	35	,	,	PUNCT
easat-7093	414	36	"	"	PUNCT
easat-7093	414	37	online	online	ADJ
easat-7093	414	38	information	information	PROPN
easat-7093	414	39	review	review	PROPN
easat-7093	414	40	,	,	PUNCT
easat-7093	414	41	vol	vol	NOUN
easat-7093	414	42	.	.	PROPN
easat-7093	414	43	32	32	NUM
easat-7093	414	44	,	,	PUNCT
easat-7093	414	45	no	no	INTJ
easat-7093	414	46	.	.	NOUN
easat-7093	414	47	5	5	NUM
easat-7093	414	48	,	,	PUNCT
easat-7093	414	49	pp	pp	ADJ
easat-7093	414	50	.	.	PUNCT
easat-7093	414	51	596	596	NUM
easat-7093	414	52	-	-	SYM
easat-7093	414	53	622	622	NUM
easat-7093	414	54	,	,	PUNCT
easat-7093	414	55	2008	2008	NUM
easat-7093	414	56	.	.	PUNCT
easat-7093	415	1	https://doi.org/10.1108/14684520810913904	https://doi.org/10.1108/14684520810913904	VERB
easat-7093	416	1	[	[	X
easat-7093	416	2	57	57	NUM
easat-7093	416	3	]	]	PUNCT
easat-7093	416	4	j.	j.	PROPN
easat-7093	416	5	chircop	chircop	PROPN
easat-7093	416	6	,	,	PUNCT
easat-7093	416	7	n.	n.	PROPN
easat-7093	416	8	q.	q.	PROPN
easat-7093	416	9	nguyen	nguyen	PROPN
easat-7093	416	10	,	,	PUNCT
easat-7093	416	11	and	and	CCONJ
easat-7093	416	12	t.	t.	PROPN
easat-7093	416	13	t.	t.	PROPN
easat-7093	416	14	nguyen	nguyen	PROPN
easat-7093	416	15	,	,	PUNCT
easat-7093	416	16	"	"	PUNCT
easat-7093	416	17	accounting	accounting	NOUN
easat-7093	416	18	comparability	comparability	NOUN
easat-7093	416	19	and	and	CCONJ
easat-7093	416	20	customer	customer	NOUN
easat-7093	416	21	concentration	concentration	NOUN
easat-7093	416	22	,	,	PUNCT
easat-7093	416	23	"	"	PUNCT
easat-7093	416	24	journal	journal	NOUN
easat-7093	416	25	of	of	ADP
easat-7093	416	26	accounting	accounting	NOUN
easat-7093	416	27	and	and	CCONJ
easat-7093	416	28	public	public	ADJ
easat-7093	416	29	policy	policy	NOUN
easat-7093	416	30	,	,	PUNCT
easat-7093	416	31	vol	vol	NOUN
easat-7093	416	32	.	.	PROPN
easat-7093	416	33	48	48	NUM
easat-7093	416	34	,	,	PUNCT
easat-7093	416	35	p.	p.	NOUN
easat-7093	416	36	107244	107244	NUM
easat-7093	416	37	,	,	PUNCT
easat-7093	416	38	2024	2024	NUM
easat-7093	416	39	.	.	PUNCT
easat-7093	417	1	https://doi.org/10.1016/j.jaccpubpol.2024.107244	https://doi.org/10.1016/j.jaccpubpol.2024.107244	NOUN
easat-7093	418	1	[	[	X
easat-7093	418	2	58	58	NUM
easat-7093	418	3	]	]	PUNCT
easat-7093	418	4	z.	z.	PROPN
easat-7093	418	5	pourabdollah	pourabdollah	PROPN
easat-7093	418	6	-	-	PUNCT
easat-7093	418	7	e	e	NOUN
easat-7093	418	8	-	-	ADJ
easat-7093	418	9	sofehsan	sofehsan	ADJ
easat-7093	418	10	,	,	PUNCT
easat-7093	418	11	y.	y.	PROPN
easat-7093	418	12	badavar	badavar	NOUN
easat-7093	418	13	-	-	PUNCT
easat-7093	418	14	e	e	NOUN
easat-7093	418	15	-	-	NOUN
easat-7093	418	16	nahandi	nahandi	ADJ
easat-7093	418	17	,	,	PUNCT
easat-7093	418	18	and	and	CCONJ
easat-7093	418	19	r.	r.	PROPN
easat-7093	418	20	baradaran	baradaran	PROPN
easat-7093	418	21	-	-	PUNCT
easat-7093	418	22	e	e	NOUN
easat-7093	418	23	-	-	NOUN
easat-7093	418	24	hassanzadeh	hassanzadeh	NOUN
easat-7093	418	25	,	,	PUNCT
easat-7093	418	26	"	"	PUNCT
easat-7093	418	27	studying	study	VERB
easat-7093	418	28	the	the	DET
easat-7093	418	29	effect	effect	NOUN
easat-7093	418	30	of	of	ADP
easat-7093	418	31	comparability	comparability	NOUN
easat-7093	418	32	capability	capability	NOUN
easat-7093	418	33	of	of	ADP
easat-7093	418	34	financial	financial	ADJ
easat-7093	418	35	statements	statement	NOUN
easat-7093	418	36	on	on	ADP
easat-7093	418	37	the	the	DET
easat-7093	418	38	value	value	NOUN
easat-7093	418	39	created	create	VERB
easat-7093	418	40	for	for	ADP
easat-7093	418	41	the	the	DET
easat-7093	418	42	stockholders	stockholder	NOUN
easat-7093	418	43	and	and	CCONJ
easat-7093	418	44	owners	owner	NOUN
easat-7093	418	45	'	'	PART
easat-7093	418	46	equity	equity	NOUN
easat-7093	418	47	return	return	NOUN
easat-7093	418	48	,	,	PUNCT
easat-7093	418	49	"	"	PUNCT
easat-7093	418	50	advances	advance	NOUN
easat-7093	418	51	in	in	ADP
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easat-7093	418	53	biology	biology	NOUN
easat-7093	418	54	,	,	PUNCT
easat-7093	418	55	vol	vol	NOUN
easat-7093	418	56	.	.	PROPN
easat-7093	419	1	7	7	NUM
easat-7093	419	2	,	,	PUNCT
easat-7093	419	3	no	no	NOUN
easat-7093	419	4	.	.	NOUN
easat-7093	419	5	10	10	NUM
easat-7093	419	6	s1	s1	NOUN
easat-7093	419	7	,	,	PUNCT
easat-7093	419	8	pp	pp	ADJ
easat-7093	419	9	.	.	PUNCT
easat-7093	420	1	2718	2718	NUM
easat-7093	420	2	-	-	SYM
easat-7093	420	3	2727	2727	NUM
easat-7093	420	4	,	,	PUNCT
easat-7093	420	5	2013	2013	NUM
easat-7093	420	6	.	.	PUNCT
easat-7093	421	1	[	[	X
easat-7093	421	2	59	59	NUM
easat-7093	421	3	]	]	PUNCT
easat-7093	421	4	m.	m.	PROPN
easat-7093	421	5	neel	neel	PROPN
easat-7093	421	6	,	,	PUNCT
easat-7093	421	7	"	"	PUNCT
easat-7093	421	8	accounting	accounting	NOUN
easat-7093	421	9	comparability	comparability	NOUN
easat-7093	421	10	and	and	CCONJ
easat-7093	421	11	economic	economic	ADJ
easat-7093	421	12	outcomes	outcome	NOUN
easat-7093	421	13	of	of	ADP
easat-7093	421	14	mandatory	mandatory	ADJ
easat-7093	421	15	ifrs	ifrs	NOUN
easat-7093	421	16	adoption	adoption	NOUN
easat-7093	421	17	,	,	PUNCT
easat-7093	421	18	"	"	PUNCT
easat-7093	421	19	contemporary	contemporary	ADJ
easat-7093	421	20	accounting	accounting	NOUN
easat-7093	421	21	research	research	NOUN
easat-7093	421	22	,	,	PUNCT
easat-7093	421	23	vol	vol	NOUN
easat-7093	421	24	.	.	PROPN
easat-7093	421	25	34	34	NUM
easat-7093	421	26	,	,	PUNCT
easat-7093	421	27	no	no	INTJ
easat-7093	421	28	.	.	NOUN
easat-7093	421	29	1	1	NUM
easat-7093	421	30	,	,	PUNCT
easat-7093	421	31	pp	pp	ADJ
easat-7093	421	32	.	.	PUNCT
easat-7093	422	1	658	658	NUM
easat-7093	422	2	-	-	SYM
easat-7093	422	3	690	690	NUM
easat-7093	422	4	,	,	PUNCT
easat-7093	422	5	2017	2017	NUM
easat-7093	422	6	.	.	PUNCT
easat-7093	422	7	https://doi.org/10.1111/1911-3846.12229	https://doi.org/10.1111/1911-3846.12229	X
easat-7093	423	1	[	[	X
easat-7093	423	2	60	60	NUM
easat-7093	423	3	]	]	X
easat-7093	423	4	r.	r.	PROPN
easat-7093	423	5	su	su	PROPN
easat-7093	423	6	,	,	PUNCT
easat-7093	423	7	z.	z.	PROPN
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easat-7093	423	9	,	,	PUNCT
easat-7093	423	10	and	and	CCONJ
easat-7093	423	11	a.	a.	NOUN
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easat-7093	423	13	,	,	PUNCT
easat-7093	423	14	"	"	PUNCT
easat-7093	423	15	accounting	account	VERB
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easat-7093	423	17	comparability	comparability	NOUN
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easat-7093	423	20	capital	capital	NOUN
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easat-7093	423	28	,	,	PUNCT
easat-7093	423	29	"	"	PUNCT
easat-7093	423	30	asian	asian	ADJ
easat-7093	423	31	economic	economic	ADJ
easat-7093	423	32	and	and	CCONJ
easat-7093	423	33	financial	financial	ADJ
easat-7093	423	34	review	review	NOUN
easat-7093	423	35	,	,	PUNCT
easat-7093	423	36	vol	vol	NOUN
easat-7093	423	37	.	.	PROPN
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easat-7093	423	39	,	,	PUNCT
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easat-7093	423	41	.	.	NOUN
easat-7093	423	42	1	1	NUM
easat-7093	423	43	,	,	PUNCT
easat-7093	423	44	pp	pp	ADJ
easat-7093	423	45	.	.	PUNCT
easat-7093	424	1	90	90	NUM
easat-7093	424	2	-	-	SYM
easat-7093	424	3	102	102	NUM
easat-7093	424	4	,	,	PUNCT
easat-7093	424	5	2018	2018	NUM
easat-7093	424	6	.	.	PUNCT
easat-7093	425	1	https://doi.org/10.18488/journal.aefr.2018.81.90.102	https://doi.org/10.18488/journal.aefr.2018.81.90.102	X
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easat-7093	425	3	61	61	NUM
easat-7093	425	4	]	]	PUNCT
easat-7093	425	5	c.	c.	PROPN
easat-7093	425	6	a.	a.	PROPN
easat-7093	425	7	utama	utama	PROPN
easat-7093	425	8	,	,	PUNCT
easat-7093	425	9	"	"	PUNCT
easat-7093	425	10	company	company	NOUN
easat-7093	425	11	disclosure	disclosure	NOUN
easat-7093	425	12	in	in	ADP
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easat-7093	425	16	governance	governance	NOUN
easat-7093	425	17	practice	practice	NOUN
easat-7093	425	18	,	,	PUNCT
easat-7093	425	19	ownership	ownership	NOUN
easat-7093	425	20	structure	structure	NOUN
easat-7093	425	21	,	,	PUNCT
easat-7093	425	22	competition	competition	NOUN
easat-7093	425	23	and	and	CCONJ
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easat-7093	425	25	assets	asset	NOUN
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easat-7093	425	27	"	"	PUNCT
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easat-7093	425	30	of	of	ADP
easat-7093	425	31	business	business	NOUN
easat-7093	425	32	and	and	CCONJ
easat-7093	425	33	accounting	accounting	NOUN
easat-7093	425	34	,	,	PUNCT
easat-7093	425	35	vol	vol	NOUN
easat-7093	425	36	.	.	PROPN
easat-7093	425	37	5	5	NUM
easat-7093	425	38	,	,	PUNCT
easat-7093	425	39	no	no	INTJ
easat-7093	425	40	.	.	NOUN
easat-7093	425	41	1	1	NUM
easat-7093	425	42	,	,	PUNCT
easat-7093	425	43	pp	pp	ADJ
easat-7093	425	44	.	.	PUNCT
easat-7093	426	1	75–108	75–108	NUM
easat-7093	426	2	,	,	PUNCT
easat-7093	426	3	2012	2012	NUM
easat-7093	426	4	.	.	PUNCT
easat-7093	427	1	https://doi.org/10.1111/abac.12205	https://doi.org/10.1111/abac.12205	PROPN
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easat-7093	428	1	https://doi.org/10.1108/14684520810913904	https://doi.org/10.1108/14684520810913904	VERB
easat-7093	428	2	https://doi.org/10.1016/j.jaccpubpol.2024.107244	https://doi.org/10.1016/j.jaccpubpol.2024.107244	PROPN
easat-7093	428	3	https://doi.org/10.1111/1911-3846.12229	https://doi.org/10.1111/1911-3846.12229	PROPN
easat-7093	428	4	https://doi.org/10.18488/journal.aefr.2018.81.90.102	https://doi.org/10.18488/journal.aefr.2018.81.90.102	PROPN
easat-7093	428	5	1156	1156	NUM
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easat-7093	428	13	2576	2576	NUM
easat-7093	428	14	-	-	SYM
easat-7093	428	15	8484	8484	NUM
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easat-7093	429	5	5	5	NUM
easat-7093	429	6	:	:	PUNCT
easat-7093	429	7	1143	1143	NUM
easat-7093	429	8	-	-	SYM
easat-7093	429	9	1156	1156	NUM
easat-7093	429	10	,	,	PUNCT
easat-7093	429	11	2025	2025	NUM
easat-7093	429	12	doi	doi	NOUN
easat-7093	429	13	:	:	PUNCT
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easat-7093	429	22	learning	learning	NOUN
easat-7093	429	23	gate	gate	NOUN
easat-7093	430	1	[	[	X
easat-7093	430	2	62	62	NUM
easat-7093	430	3	]	]	PUNCT
easat-7093	430	4	q.	q.	PROPN
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easat-7093	430	10	segment	segment	NOUN
easat-7093	430	11	disclosure	disclosure	NOUN
easat-7093	430	12	deficiencies	deficiency	NOUN
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easat-7093	430	15	effect	effect	NOUN
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easat-7093	430	17	the	the	DET
easat-7093	430	18	sec	sec	PROPN
easat-7093	430	19	comment	comment	NOUN
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easat-7093	430	32	.	.	PROPN
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easat-7093	430	34	,	,	PUNCT
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easat-7093	430	36	.	.	NOUN
easat-7093	430	37	2	2	NUM
easat-7093	430	38	,	,	PUNCT
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easat-7093	430	40	.	.	PUNCT
easat-7093	431	1	109	109	NUM
easat-7093	431	2	-	-	SYM
easat-7093	431	3	133	133	NUM
easat-7093	431	4	,	,	PUNCT
easat-7093	431	5	2016	2016	NUM
easat-7093	431	6	.	.	PUNCT
easat-7093	432	1	https://doi.org/10.1016/j.jaccpubpol.2015.11.005	https://doi.org/10.1016/j.jaccpubpol.2015.11.005	PROPN
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easat-7093	433	3	m.	m.	PROPN
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easat-7093	433	5	,	,	PUNCT
easat-7093	433	6	h.-y	h.-y	NOUN
easat-7093	433	7	.	.	PUNCT
easat-7093	434	1	lee	lee	PROPN
easat-7093	434	2	,	,	PUNCT
easat-7093	434	3	and	and	CCONJ
easat-7093	434	4	j.	j.	PROPN
easat-7093	434	5	c.	c.	PROPN
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easat-7093	434	7	,	,	PUNCT
easat-7093	434	8	"	"	PUNCT
easat-7093	434	9	related	relate	VERB
easat-7093	434	10	-	-	PUNCT
easat-7093	434	11	party	party	NOUN
easat-7093	434	12	transactions	transaction	NOUN
easat-7093	434	13	and	and	CCONJ
easat-7093	434	14	financial	financial	ADJ
easat-7093	434	15	statement	statement	NOUN
easat-7093	434	16	comparability	comparability	NOUN
easat-7093	434	17	:	:	PUNCT
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easat-7093	434	34	.	.	PROPN
easat-7093	434	35	23	23	NUM
easat-7093	434	36	,	,	PUNCT
easat-7093	434	37	no	no	INTJ
easat-7093	434	38	.	.	NOUN
easat-7093	434	39	2	2	NUM
easat-7093	434	40	,	,	PUNCT
easat-7093	434	41	pp	pp	ADJ
easat-7093	434	42	.	.	PUNCT
easat-7093	435	1	224	224	NUM
easat-7093	435	2	-	-	SYM
easat-7093	435	3	252	252	NUM
easat-7093	435	4	,	,	PUNCT
easat-7093	435	5	2016	2016	NUM
easat-7093	435	6	.	.	PUNCT
easat-7093	436	1	[	[	X
easat-7093	436	2	64	64	NUM
easat-7093	436	3	]	]	PUNCT
easat-7093	436	4	t.	t.	NOUN
easat-7093	436	5	lestari	lestari	PROPN
easat-7093	436	6	,	,	PUNCT
easat-7093	436	7	"	"	PUNCT
easat-7093	436	8	does	do	AUX
easat-7093	436	9	ifrs	ifrs	NOUN
easat-7093	436	10	adoption	adoption	NOUN
easat-7093	436	11	enhance	enhance	VERB
easat-7093	436	12	the	the	DET
easat-7093	436	13	accounting	accounting	NOUN
easat-7093	436	14	comparability	comparability	NOUN
easat-7093	436	15	of	of	ADP
easat-7093	436	16	emerging	emerge	VERB
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easat-7093	436	18	?	?	PUNCT
easat-7093	436	19	,	,	PUNCT
easat-7093	436	20	"	"	PUNCT
easat-7093	436	21	advances	advance	NOUN
easat-7093	436	22	in	in	ADP
easat-7093	436	23	social	social	ADJ
easat-7093	436	24	science	science	NOUN
easat-7093	436	25	,	,	PUNCT
easat-7093	436	26	education	education	NOUN
easat-7093	436	27	and	and	CCONJ
easat-7093	436	28	humanities	humanity	NOUN
easat-7093	436	29	research	research	NOUN
easat-7093	436	30	,	,	PUNCT
easat-7093	436	31	vol	vol	NOUN
easat-7093	436	32	.	.	PROPN
easat-7093	436	33	161	161	NUM
easat-7093	436	34	,	,	PUNCT
easat-7093	436	35	pp	pp	ADJ
easat-7093	436	36	.	.	PUNCT
easat-7093	437	1	6	6	NUM
easat-7093	437	2	-	-	SYM
easat-7093	437	3	13	13	NUM
easat-7093	437	4	,	,	PUNCT
easat-7093	437	5	2018	2018	NUM
easat-7093	437	6	.	.	PUNCT
easat-7093	438	1	https://doi.org/10.2991/icel-18.2018.2	https://doi.org/10.2991/icel-18.2018.2	PRON
easat-7093	438	2	[	[	X
easat-7093	438	3	65	65	NUM
easat-7093	438	4	]	]	X
easat-7093	438	5	j.	j.	PROPN
easat-7093	438	6	li	li	PROPN
easat-7093	438	7	,	,	PUNCT
easat-7093	438	8	t.	t.	PROPN
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easat-7093	438	10	,	,	PUNCT
easat-7093	438	11	and	and	CCONJ
easat-7093	438	12	d.	d.	PROPN
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easat-7093	438	14	,	,	PUNCT
easat-7093	438	15	"	"	PUNCT
easat-7093	438	16	internal	internal	ADJ
easat-7093	438	17	control	control	NOUN
easat-7093	438	18	quality	quality	NOUN
easat-7093	438	19	,	,	PUNCT
easat-7093	438	20	related	relate	VERB
easat-7093	438	21	party	party	NOUN
easat-7093	438	22	transactions	transaction	NOUN
easat-7093	438	23	and	and	CCONJ
easat-7093	438	24	accounting	accounting	NOUN
easat-7093	438	25	information	information	NOUN
easat-7093	438	26	comparability	comparability	NOUN
easat-7093	438	27	,	,	PUNCT
easat-7093	438	28	"	"	PUNCT
easat-7093	438	29	procedia	procedia	NOUN
easat-7093	438	30	computer	computer	NOUN
easat-7093	438	31	science	science	NOUN
easat-7093	438	32	,	,	PUNCT
easat-7093	438	33	vol	vol	NOUN
easat-7093	438	34	.	.	PROPN
easat-7093	438	35	199	199	NUM
easat-7093	438	36	,	,	PUNCT
easat-7093	438	37	pp	pp	ADJ
easat-7093	438	38	.	.	PUNCT
easat-7093	439	1	1252	1252	NUM
easat-7093	439	2	-	-	SYM
easat-7093	439	3	1259	1259	NUM
easat-7093	439	4	,	,	PUNCT
easat-7093	439	5	2022	2022	NUM
easat-7093	439	6	.	.	PUNCT
easat-7093	440	1	https://doi.org/10.1016/j.procs.2022.01.249	https://doi.org/10.1016/j.procs.2022.01.249	PROPN
easat-7093	440	2	[	[	X
easat-7093	440	3	66	66	NUM
easat-7093	440	4	]	]	PUNCT
easat-7093	440	5	j.	j.	PROPN
easat-7093	440	6	souza	souza	PROPN
easat-7093	440	7	,	,	PUNCT
easat-7093	440	8	a.	a.	PROPN
easat-7093	440	9	s.	s.	PROPN
easat-7093	440	10	neto	neto	PROPN
easat-7093	440	11	,	,	PUNCT
easat-7093	440	12	g.	g.	PROPN
easat-7093	440	13	benedicto	benedicto	PROPN
easat-7093	440	14	,	,	PUNCT
easat-7093	440	15	and	and	CCONJ
easat-7093	440	16	d.	d.	PROPN
easat-7093	440	17	j.	j.	PROPN
easat-7093	440	18	mendonça	mendonça	PROPN
easat-7093	440	19	,	,	PUNCT
easat-7093	440	20	"	"	PUNCT
easat-7093	440	21	segment	segment	NOUN
easat-7093	440	22	reporting	reporting	NOUN
easat-7093	440	23	in	in	ADP
easat-7093	440	24	brazil	brazil	PROPN
easat-7093	440	25	:	:	PUNCT
easat-7093	440	26	factors	factor	NOUN
easat-7093	440	27	influencing	influence	VERB
easat-7093	440	28	the	the	DET
easat-7093	440	29	disclosure	disclosure	NOUN
easat-7093	440	30	,	,	PUNCT
easat-7093	440	31	"	"	PUNCT
easat-7093	440	32	international	international	ADJ
easat-7093	440	33	journal	journal	NOUN
easat-7093	440	34	of	of	ADP
easat-7093	440	35	business	business	NOUN
easat-7093	440	36	management	management	NOUN
easat-7093	440	37	and	and	CCONJ
easat-7093	440	38	economic	economic	ADJ
easat-7093	440	39	research	research	NOUN
easat-7093	440	40	,	,	PUNCT
easat-7093	440	41	vol	vol	NOUN
easat-7093	440	42	.	.	PROPN
easat-7093	440	43	7	7	NUM
easat-7093	440	44	,	,	PUNCT
easat-7093	440	45	no	no	INTJ
easat-7093	440	46	.	.	NOUN
easat-7093	440	47	6	6	NUM
easat-7093	440	48	,	,	PUNCT
easat-7093	440	49	pp	pp	ADJ
easat-7093	440	50	.	.	PUNCT
easat-7093	441	1	804	804	NUM
easat-7093	441	2	-	-	SYM
easat-7093	441	3	816	816	NUM
easat-7093	441	4	,	,	PUNCT
easat-7093	441	5	2016	2016	NUM
easat-7093	441	6	.	.	PUNCT
easat-7093	442	1	https://doi.org/10.1016/j.jaccpubpol.2015.11.005	https://doi.org/10.1016/j.jaccpubpol.2015.11.005	PROPN
easat-7093	442	2	https://doi.org/10.2991/icel-18.2018.2	https://doi.org/10.2991/icel-18.2018.2	VERB
easat-7093	442	3	https://doi.org/10.1016/j.procs.2022.01.249	https://doi.org/10.1016/j.procs.2022.01.249	PROPN