id	sid	tid	token	lemma	pos
easat-8236	1	1	edelweiss	edelweiss	PROPN
easat-8236	1	2	applied	apply	VERB
easat-8236	1	3	science	science	NOUN
easat-8236	1	4	and	and	CCONJ
easat-8236	1	5	technology	technology	NOUN
easat-8236	1	6	issn	issn	PROPN
easat-8236	1	7	:	:	PUNCT
easat-8236	1	8	2576	2576	NUM
easat-8236	1	9	-	-	SYM
easat-8236	1	10	8484	8484	NUM
easat-8236	1	11	vol	vol	NOUN
easat-8236	1	12	.	.	PROPN
easat-8236	2	1	9	9	NUM
easat-8236	2	2	,	,	PUNCT
easat-8236	2	3	no	no	INTJ
easat-8236	2	4	.	.	NOUN
easat-8236	2	5	6	6	NUM
easat-8236	2	6	,	,	PUNCT
easat-8236	2	7	1729	1729	NUM
easat-8236	2	8	-	-	SYM
easat-8236	2	9	1739	1739	NUM
easat-8236	2	10	2025	2025	NUM
easat-8236	2	11	publisher	publisher	NOUN
easat-8236	2	12	:	:	PUNCT
easat-8236	2	13	learning	learn	VERB
easat-8236	2	14	gate	gate	NOUN
easat-8236	2	15	doi	doi	PROPN
easat-8236	2	16	:	:	PUNCT
easat-8236	2	17	10.55214/25768484.v9i6.8236	10.55214/25768484.v9i6.8236	NUM
easat-8236	2	18	©	©	PROPN
easat-8236	2	19	2025	2025	NUM
easat-8236	2	20	by	by	ADP
easat-8236	2	21	the	the	DET
easat-8236	2	22	authors	author	NOUN
easat-8236	2	23	;	;	PUNCT
easat-8236	2	24	licensee	licensee	PROPN
easat-8236	2	25	learning	learning	NOUN
easat-8236	2	26	gate	gate	NOUN
easat-8236	3	1	©	©	PROPN
easat-8236	3	2	2025	2025	NUM
easat-8236	3	3	by	by	ADP
easat-8236	3	4	the	the	DET
easat-8236	3	5	authors	author	NOUN
easat-8236	3	6	;	;	PUNCT
easat-8236	3	7	licensee	licensee	PROPN
easat-8236	3	8	learning	learning	NOUN
easat-8236	3	9	gate	gate	NOUN
easat-8236	3	10	history	history	NOUN
easat-8236	3	11	:	:	PUNCT
easat-8236	3	12	received	receive	VERB
easat-8236	3	13	:	:	PUNCT
easat-8236	3	14	26	26	NUM
easat-8236	3	15	march	march	NOUN
easat-8236	3	16	2025	2025	NUM
easat-8236	3	17	;	;	PUNCT
easat-8236	3	18	revised	revise	VERB
easat-8236	3	19	:	:	PUNCT
easat-8236	3	20	2	2	NUM
easat-8236	3	21	may	may	PROPN
easat-8236	3	22	2025	2025	NUM
easat-8236	3	23	;	;	PUNCT
easat-8236	3	24	accepted	accept	VERB
easat-8236	3	25	:	:	PUNCT
easat-8236	3	26	4	4	NUM
easat-8236	3	27	may	may	PROPN
easat-8236	3	28	2025	2025	NUM
easat-8236	3	29	;	;	PUNCT
easat-8236	3	30	published	publish	VERB
easat-8236	3	31	:	:	PUNCT
easat-8236	3	32	20	20	NUM
easat-8236	3	33	june	june	PROPN
easat-8236	3	34	2025	2025	NUM
easat-8236	3	35	*	*	PUNCT
easat-8236	3	36	correspondence	correspondence	NOUN
easat-8236	3	37	:	:	PUNCT
easat-8236	3	38	carlos.pinho@uab.pt	carlos.pinho@uab.pt	NOUN
easat-8236	3	39	earnings	earning	NOUN
easat-8236	3	40	management	management	NOUN
easat-8236	3	41	:	:	PUNCT
easat-8236	3	42	is	be	AUX
easat-8236	3	43	accrual	accrual	ADJ
easat-8236	3	44	usage	usage	NOUN
easat-8236	3	45	abusive	abusive	NOUN
easat-8236	3	46	?	?	PUNCT
easat-8236	4	1	auditors	auditor	NOUN
easat-8236	4	2	perception	perception	NOUN
easat-8236	4	3	of	of	ADP
easat-8236	4	4	accounting	accounting	NOUN
easat-8236	4	5	practices	practice	NOUN
easat-8236	4	6	in	in	ADP
easat-8236	4	7	angola	angola	PROPN
easat-8236	4	8	pinho	pinho	NOUN
easat-8236	4	9	,	,	PUNCT
easat-8236	4	10	carlos	carlos	PROPN
easat-8236	4	11	santos1	santos1	PROPN
easat-8236	4	12	*	*	PROPN
easat-8236	4	13	,	,	PUNCT
easat-8236	4	14	santos	santos	PROPN
easat-8236	4	15	,	,	PUNCT
easat-8236	4	16	paula	paula	PROPN
easat-8236	4	17	gomes2	gomes2	PROPN
easat-8236	4	18	,	,	PUNCT
easat-8236	4	19	martinho	martinho	NOUN
easat-8236	4	20	,	,	PUNCT
easat-8236	4	21	carla3	carla3	VERB
easat-8236	4	22	1capp	1capp	NUM
easat-8236	4	23	research	research	NOUN
easat-8236	4	24	centre	centre	NOUN
easat-8236	4	25	–	–	PUNCT
easat-8236	4	26	iscsp	iscsp	VERB
easat-8236	4	27	,	,	PUNCT
easat-8236	4	28	universidade	universidade	PROPN
easat-8236	4	29	de	de	PROPN
easat-8236	4	30	lisboa	lisboa	PROPN
easat-8236	4	31	centro	centro	PROPN
easat-8236	4	32	estudos	estudos	PROPN
easat-8236	4	33	globais	globais	PROPN
easat-8236	4	34	–	–	PUNCT
easat-8236	4	35	universidade	universidade	PROPN
easat-8236	4	36	aberta	aberta	PROPN
easat-8236	4	37	,	,	PUNCT
easat-8236	4	38	portugal	portugal	PROPN
easat-8236	4	39	;	;	PUNCT
easat-8236	4	40	carlos.pinho@uab.pt	carlos.pinho@uab.pt	PROPN
easat-8236	4	41	(	(	PUNCT
easat-8236	4	42	p.c.s	p.c.s	ADJ
easat-8236	4	43	.	.	PUNCT
easat-8236	4	44	)	)	PUNCT
easat-8236	5	1	2instituto	2instituto	NUM
easat-8236	5	2	superior	superior	ADJ
easat-8236	5	3	de	de	X
easat-8236	5	4	contabilidade	contabilidade	NOUN
easat-8236	5	5	e	e	PROPN
easat-8236	5	6	administração	administração	PROPN
easat-8236	5	7	de	de	PROPN
easat-8236	5	8	lisboa	lisboa	PROPN
easat-8236	5	9	/	/	SYM
easat-8236	5	10	ipl	ipl	PROPN
easat-8236	5	11	comegi	comegi	PROPN
easat-8236	5	12	,	,	PUNCT
easat-8236	5	13	portugal	portugal	PROPN
easat-8236	5	14	;	;	PUNCT
easat-8236	5	15	pasantos@iscal.ipl.pt	pasantos@iscal.ipl.pt	X
easat-8236	5	16	(	(	PUNCT
easat-8236	5	17	s.p.g	s.p.g	ADJ
easat-8236	5	18	.	.	PUNCT
easat-8236	5	19	)	)	PUNCT
easat-8236	6	1	3instituto	3instituto	NUM
easat-8236	6	2	superior	superior	ADJ
easat-8236	6	3	de	de	X
easat-8236	6	4	contabilidade	contabilidade	NOUN
easat-8236	6	5	e	e	PROPN
easat-8236	6	6	administração	administração	PROPN
easat-8236	6	7	de	de	PROPN
easat-8236	6	8	lisboa	lisboa	PROPN
easat-8236	6	9	/	/	SYM
easat-8236	6	10	ipl	ipl	PROPN
easat-8236	6	11	icpol	icpol	PROPN
easat-8236	6	12	–	–	PUNCT
easat-8236	6	13	i	i	PROPN
easat-8236	6	14	d	d	PROPN
easat-8236	6	15	&	&	CCONJ
easat-8236	6	16	i	i	PROPN
easat-8236	6	17	unit	unit	NOUN
easat-8236	6	18	,	,	PUNCT
easat-8236	6	19	portugal	portugal	PROPN
easat-8236	6	20	;	;	PUNCT
easat-8236	6	21	cmartinho@iscal.ipl.pt	cmartinho@iscal.ipl.pt	PROPN
easat-8236	6	22	(	(	PUNCT
easat-8236	6	23	m.c	m.c	PROPN
easat-8236	6	24	.	.	PROPN
easat-8236	6	25	)	)	PUNCT
easat-8236	7	1	abstract	abstract	NOUN
easat-8236	7	2	:	:	PUNCT
easat-8236	7	3	this	this	DET
easat-8236	7	4	research	research	NOUN
easat-8236	7	5	explores	explore	VERB
easat-8236	7	6	auditors	auditor	NOUN
easat-8236	7	7	'	'	PART
easat-8236	7	8	perceptions	perception	NOUN
easat-8236	7	9	regarding	regard	VERB
easat-8236	7	10	earnings	earning	NOUN
easat-8236	7	11	management	management	NOUN
easat-8236	7	12	practices	practice	NOUN
easat-8236	7	13	in	in	ADP
easat-8236	7	14	angola	angola	PROPN
easat-8236	7	15	,	,	PUNCT
easat-8236	7	16	with	with	ADP
easat-8236	7	17	a	a	DET
easat-8236	7	18	particular	particular	ADJ
easat-8236	7	19	focus	focus	NOUN
easat-8236	7	20	on	on	ADP
easat-8236	7	21	the	the	DET
easat-8236	7	22	use	use	NOUN
easat-8236	7	23	of	of	ADP
easat-8236	7	24	accruals	accrual	NOUN
easat-8236	7	25	as	as	ADP
easat-8236	7	26	a	a	DET
easat-8236	7	27	mechanism	mechanism	NOUN
easat-8236	7	28	for	for	ADP
easat-8236	7	29	manipulating	manipulate	VERB
easat-8236	7	30	financial	financial	ADJ
easat-8236	7	31	results	result	NOUN
easat-8236	7	32	.	.	PUNCT
easat-8236	8	1	the	the	DET
easat-8236	8	2	study	study	NOUN
easat-8236	8	3	also	also	ADV
easat-8236	8	4	aims	aim	VERB
easat-8236	8	5	to	to	PART
easat-8236	8	6	identify	identify	VERB
easat-8236	8	7	the	the	DET
easat-8236	8	8	accounting	accounting	NOUN
easat-8236	8	9	areas	area	NOUN
easat-8236	8	10	most	most	ADV
easat-8236	8	11	affected	affect	VERB
easat-8236	8	12	by	by	ADP
easat-8236	8	13	such	such	ADJ
easat-8236	8	14	aggressive	aggressive	ADJ
easat-8236	8	15	practices	practice	NOUN
easat-8236	8	16	.	.	PUNCT
easat-8236	9	1	a	a	DET
easat-8236	9	2	quantitative	quantitative	ADJ
easat-8236	9	3	approach	approach	NOUN
easat-8236	9	4	,	,	PUNCT
easat-8236	9	5	based	base	VERB
easat-8236	9	6	on	on	ADP
easat-8236	9	7	a	a	DET
easat-8236	9	8	linear	linear	ADJ
easat-8236	9	9	regression	regression	NOUN
easat-8236	9	10	model	model	NOUN
easat-8236	9	11	,	,	PUNCT
easat-8236	9	12	was	be	AUX
easat-8236	9	13	adopted	adopt	VERB
easat-8236	9	14	through	through	ADP
easat-8236	9	15	a	a	DET
easat-8236	9	16	structured	structured	ADJ
easat-8236	9	17	survey	survey	NOUN
easat-8236	9	18	conducted	conduct	VERB
easat-8236	9	19	in	in	ADP
easat-8236	9	20	2024	2024	NUM
easat-8236	9	21	among	among	ADP
easat-8236	9	22	auditors	auditor	NOUN
easat-8236	9	23	from	from	ADP
easat-8236	9	24	the	the	DET
easat-8236	9	25	big	big	ADJ
easat-8236	9	26	four	four	NUM
easat-8236	9	27	firms	firm	NOUN
easat-8236	9	28	operating	operate	VERB
easat-8236	9	29	in	in	ADP
easat-8236	9	30	angola	angola	PROPN
easat-8236	9	31	.	.	PUNCT
easat-8236	10	1	the	the	DET
easat-8236	10	2	results	result	NOUN
easat-8236	10	3	indicate	indicate	VERB
easat-8236	10	4	that	that	SCONJ
easat-8236	10	5	accruals	accrual	NOUN
easat-8236	10	6	are	be	AUX
easat-8236	10	7	perceived	perceive	VERB
easat-8236	10	8	to	to	PART
easat-8236	10	9	be	be	AUX
easat-8236	10	10	used	use	VERB
easat-8236	10	11	at	at	ADP
easat-8236	10	12	a	a	DET
easat-8236	10	13	significant	significant	ADJ
easat-8236	10	14	level	level	NOUN
easat-8236	10	15	as	as	ADP
easat-8236	10	16	a	a	DET
easat-8236	10	17	means	means	NOUN
easat-8236	10	18	of	of	ADP
easat-8236	10	19	manipulating	manipulate	VERB
easat-8236	10	20	earnings	earning	NOUN
easat-8236	10	21	.	.	PUNCT
easat-8236	11	1	revenue	revenue	NOUN
easat-8236	11	2	and	and	CCONJ
easat-8236	11	3	receivables	receivables	NOUN
easat-8236	11	4	,	,	PUNCT
easat-8236	11	5	personnel	personnel	NOUN
easat-8236	11	6	expenses	expense	NOUN
easat-8236	11	7	,	,	PUNCT
easat-8236	11	8	and	and	CCONJ
easat-8236	11	9	inventories	inventory	NOUN
easat-8236	11	10	were	be	AUX
easat-8236	11	11	identified	identify	VERB
easat-8236	11	12	as	as	ADP
easat-8236	11	13	the	the	DET
easat-8236	11	14	most	most	ADV
easat-8236	11	15	frequently	frequently	ADV
easat-8236	11	16	manipulated	manipulate	VERB
easat-8236	11	17	areas	area	NOUN
easat-8236	11	18	.	.	PUNCT
easat-8236	12	1	the	the	DET
easat-8236	12	2	findings	finding	NOUN
easat-8236	12	3	also	also	ADV
easat-8236	12	4	support	support	VERB
easat-8236	12	5	the	the	DET
easat-8236	12	6	emphasis	emphasis	NOUN
easat-8236	12	7	of	of	ADP
easat-8236	12	8	international	international	ADJ
easat-8236	12	9	auditing	auditing	NOUN
easat-8236	12	10	standard	standard	NOUN
easat-8236	12	11	(	(	PUNCT
easat-8236	12	12	isa	isa	PROPN
easat-8236	12	13	)	)	PUNCT
easat-8236	12	14	240	240	NUM
easat-8236	12	15	on	on	ADP
easat-8236	12	16	revenue	revenue	NOUN
easat-8236	12	17	as	as	ADP
easat-8236	12	18	a	a	DET
easat-8236	12	19	key	key	ADJ
easat-8236	12	20	risk	risk	NOUN
easat-8236	12	21	area	area	NOUN
easat-8236	12	22	for	for	ADP
easat-8236	12	23	fraud	fraud	NOUN
easat-8236	12	24	.	.	PUNCT
easat-8236	13	1	the	the	DET
easat-8236	13	2	study	study	NOUN
easat-8236	13	3	contributes	contribute	VERB
easat-8236	13	4	to	to	ADP
easat-8236	13	5	a	a	DET
easat-8236	13	6	better	well	ADJ
easat-8236	13	7	understanding	understanding	NOUN
easat-8236	13	8	of	of	ADP
easat-8236	13	9	financial	financial	ADJ
easat-8236	13	10	reporting	reporting	NOUN
easat-8236	13	11	practices	practice	NOUN
easat-8236	13	12	in	in	ADP
easat-8236	13	13	emerging	emerge	VERB
easat-8236	13	14	economies	economy	NOUN
easat-8236	13	15	.	.	PUNCT
easat-8236	14	1	it	it	PRON
easat-8236	14	2	provides	provide	VERB
easat-8236	14	3	practical	practical	ADJ
easat-8236	14	4	insights	insight	NOUN
easat-8236	14	5	for	for	ADP
easat-8236	14	6	auditors	auditor	NOUN
easat-8236	14	7	,	,	PUNCT
easat-8236	14	8	regulators	regulator	NOUN
easat-8236	14	9	,	,	PUNCT
easat-8236	14	10	and	and	CCONJ
easat-8236	14	11	other	other	ADJ
easat-8236	14	12	stakeholders	stakeholder	NOUN
easat-8236	14	13	,	,	PUNCT
easat-8236	14	14	highlighting	highlight	VERB
easat-8236	14	15	the	the	DET
easat-8236	14	16	need	need	NOUN
easat-8236	14	17	for	for	ADP
easat-8236	14	18	focused	focused	ADJ
easat-8236	14	19	audit	audit	NOUN
easat-8236	14	20	procedures	procedure	NOUN
easat-8236	14	21	in	in	ADP
easat-8236	14	22	high	high	ADJ
easat-8236	14	23	-	-	PUNCT
easat-8236	14	24	risk	risk	NOUN
easat-8236	14	25	areas	area	NOUN
easat-8236	14	26	in	in	ADP
easat-8236	14	27	angola	angola	PROPN
easat-8236	14	28	.	.	PUNCT
easat-8236	15	1	keywords	keyword	NOUN
easat-8236	15	2	:	:	PUNCT
easat-8236	15	3	accounting	account	VERB
easat-8236	15	4	manipulation	manipulation	NOUN
easat-8236	15	5	,	,	PUNCT
easat-8236	15	6	accruals	accrual	NOUN
easat-8236	15	7	,	,	PUNCT
easat-8236	15	8	earnings	earning	NOUN
easat-8236	15	9	management	management	NOUN
easat-8236	15	10	,	,	PUNCT
easat-8236	15	11	emerging	emerge	VERB
easat-8236	15	12	economies	economy	NOUN
easat-8236	15	13	financial	financial	ADJ
easat-8236	15	14	reporting	reporting	NOUN
easat-8236	15	15	,	,	PUNCT
easat-8236	15	16	international	international	ADJ
easat-8236	15	17	standard	standard	NOUN
easat-8236	15	18	on	on	ADP
easat-8236	15	19	auditing	audit	VERB
easat-8236	15	20	240	240	NUM
easat-8236	15	21	.	.	NOUN
easat-8236	15	22	1	1	NUM
easat-8236	15	23	.	.	X
easat-8236	15	24	introduction	introduction	NOUN
easat-8236	15	25	the	the	DET
easat-8236	15	26	relevance	relevance	NOUN
easat-8236	15	27	of	of	ADP
easat-8236	15	28	information	information	NOUN
easat-8236	15	29	produced	produce	VERB
easat-8236	15	30	by	by	ADP
easat-8236	15	31	financial	financial	ADJ
easat-8236	15	32	reporting	reporting	NOUN
easat-8236	15	33	systems	system	NOUN
easat-8236	15	34	is	be	AUX
easat-8236	15	35	grounded	ground	VERB
easat-8236	15	36	in	in	ADP
easat-8236	15	37	stakeholders	stakeholder	NOUN
easat-8236	15	38	’	'	PUNCT
easat-8236	15	39	need	need	VERB
easat-8236	15	40	for	for	ADP
easat-8236	15	41	reliable	reliable	ADJ
easat-8236	15	42	financial	financial	ADJ
easat-8236	15	43	information	information	NOUN
easat-8236	15	44	.	.	PUNCT
easat-8236	16	1	therefore	therefore	ADV
easat-8236	16	2	,	,	PUNCT
easat-8236	16	3	accounting	accounting	NOUN
easat-8236	16	4	frameworks	framework	NOUN
easat-8236	16	5	usually	usually	ADV
easat-8236	16	6	highlight	highlight	VERB
easat-8236	16	7	several	several	ADJ
easat-8236	16	8	qualitative	qualitative	ADJ
easat-8236	16	9	characteristics	characteristic	NOUN
easat-8236	16	10	,	,	PUNCT
easat-8236	16	11	namely	namely	ADV
easat-8236	16	12	,	,	PUNCT
easat-8236	16	13	relevance	relevance	NOUN
easat-8236	16	14	,	,	PUNCT
easat-8236	16	15	reliability	reliability	NOUN
easat-8236	16	16	,	,	PUNCT
easat-8236	16	17	and	and	CCONJ
easat-8236	16	18	comparability	comparability	NOUN
easat-8236	16	19	.	.	PUNCT
easat-8236	17	1	fundamentally	fundamentally	ADV
easat-8236	17	2	,	,	PUNCT
easat-8236	17	3	the	the	DET
easat-8236	17	4	aim	aim	NOUN
easat-8236	17	5	is	be	AUX
easat-8236	17	6	to	to	PART
easat-8236	17	7	present	present	VERB
easat-8236	17	8	a	a	DET
easat-8236	17	9	fair	fair	ADJ
easat-8236	17	10	and	and	CCONJ
easat-8236	17	11	true	true	ADJ
easat-8236	17	12	representation	representation	NOUN
easat-8236	17	13	of	of	ADP
easat-8236	17	14	a	a	DET
easat-8236	17	15	reporting	reporting	NOUN
easat-8236	17	16	entity	entity	NOUN
easat-8236	17	17	’s	’s	PART
easat-8236	17	18	financial	financial	ADJ
easat-8236	17	19	position	position	NOUN
easat-8236	17	20	,	,	PUNCT
easat-8236	17	21	economic	economic	ADJ
easat-8236	17	22	performance	performance	NOUN
easat-8236	17	23	,	,	PUNCT
easat-8236	17	24	and	and	CCONJ
easat-8236	17	25	cash	cash	NOUN
easat-8236	17	26	flows	flow	NOUN
easat-8236	17	27	.	.	PUNCT
easat-8236	18	1	the	the	DET
easat-8236	18	2	purpose	purpose	NOUN
easat-8236	18	3	of	of	ADP
easat-8236	18	4	worldwide	worldwide	ADJ
easat-8236	18	5	comparability	comparability	NOUN
easat-8236	18	6	led	lead	VERB
easat-8236	18	7	to	to	ADP
easat-8236	18	8	the	the	DET
easat-8236	18	9	issuance	issuance	NOUN
easat-8236	18	10	of	of	ADP
easat-8236	18	11	international	international	ADJ
easat-8236	18	12	accounting	accounting	NOUN
easat-8236	18	13	standards	standard	NOUN
easat-8236	18	14	,	,	PUNCT
easat-8236	18	15	such	such	ADJ
easat-8236	18	16	as	as	ADP
easat-8236	18	17	the	the	DET
easat-8236	18	18	ones	one	NOUN
easat-8236	18	19	issued	issue	VERB
easat-8236	18	20	by	by	ADP
easat-8236	18	21	the	the	DET
easat-8236	18	22	international	international	ADJ
easat-8236	18	23	accounting	accounting	NOUN
easat-8236	18	24	standards	standard	NOUN
easat-8236	18	25	board	board	NOUN
easat-8236	18	26	(	(	PUNCT
easat-8236	18	27	iasb	iasb	PROPN
easat-8236	18	28	)	)	PUNCT
easat-8236	18	29	.	.	PUNCT
easat-8236	19	1	iasb	iasb	NOUN
easat-8236	19	2	standards	standard	NOUN
easat-8236	19	3	are	be	AUX
easat-8236	19	4	considered	consider	VERB
easat-8236	19	5	principle	principle	NOUN
easat-8236	19	6	-	-	PUNCT
easat-8236	19	7	based	base	VERB
easat-8236	19	8	,	,	PUNCT
easat-8236	19	9	therefore	therefore	ADV
easat-8236	19	10	requiring	require	VERB
easat-8236	19	11	substantial	substantial	ADJ
easat-8236	19	12	professional	professional	ADJ
easat-8236	19	13	judgement	judgement	NOUN
easat-8236	19	14	and	and	CCONJ
easat-8236	19	15	estimates	estimate	VERB
easat-8236	19	16	[	[	X
easat-8236	19	17	1	1	NUM
easat-8236	19	18	]	]	PUNCT
easat-8236	19	19	.	.	PUNCT
easat-8236	20	1	given	give	VERB
easat-8236	20	2	the	the	DET
easat-8236	20	3	subjectivity	subjectivity	NOUN
easat-8236	20	4	underlying	underlie	VERB
easat-8236	20	5	principle	principle	NOUN
easat-8236	20	6	-	-	PUNCT
easat-8236	20	7	based	base	VERB
easat-8236	20	8	standards	standard	NOUN
easat-8236	20	9	,	,	PUNCT
easat-8236	20	10	auditors	auditor	NOUN
easat-8236	20	11	tend	tend	VERB
easat-8236	20	12	to	to	PART
easat-8236	20	13	accept	accept	VERB
easat-8236	20	14	more	more	ADJ
easat-8236	20	15	of	of	ADP
easat-8236	20	16	the	the	DET
easat-8236	20	17	clients	client	NOUN
easat-8236	20	18	'	'	PART
easat-8236	20	19	accounting	accounting	NOUN
easat-8236	20	20	choices	choice	NOUN
easat-8236	20	21	when	when	SCONJ
easat-8236	20	22	following	follow	VERB
easat-8236	20	23	those	those	DET
easat-8236	20	24	types	type	NOUN
easat-8236	20	25	of	of	ADP
easat-8236	20	26	standards	standard	NOUN
easat-8236	20	27	than	than	ADP
easat-8236	20	28	when	when	SCONJ
easat-8236	20	29	they	they	PRON
easat-8236	20	30	adopt	adopt	VERB
easat-8236	20	31	rule	rule	NOUN
easat-8236	20	32	-	-	PUNCT
easat-8236	20	33	based	base	VERB
easat-8236	20	34	accounting	accounting	NOUN
easat-8236	20	35	standards	standard	NOUN
easat-8236	20	36	[	[	X
easat-8236	20	37	2	2	NUM
easat-8236	20	38	]	]	PUNCT
easat-8236	20	39	.	.	PUNCT
easat-8236	21	1	according	accord	VERB
easat-8236	21	2	to	to	ADP
easat-8236	21	3	pinho	pinho	NOUN
easat-8236	21	4	,	,	PUNCT
easat-8236	21	5	et	et	PROPN
easat-8236	21	6	al	al	PROPN
easat-8236	21	7	.	.	PUNCT
easat-8236	22	1	[	[	X
easat-8236	22	2	3	3	X
easat-8236	22	3	]	]	PUNCT
easat-8236	22	4	in	in	ADP
easat-8236	22	5	the	the	DET
easat-8236	22	6	current	current	ADJ
easat-8236	22	7	economic	economic	ADJ
easat-8236	22	8	context	context	NOUN
easat-8236	22	9	,	,	PUNCT
easat-8236	22	10	reinforcing	reinforce	VERB
easat-8236	22	11	the	the	DET
easat-8236	22	12	security	security	NOUN
easat-8236	22	13	of	of	ADP
easat-8236	22	14	financial	financial	ADJ
easat-8236	22	15	reporting	reporting	NOUN
easat-8236	22	16	stakeholders	stakeholder	NOUN
easat-8236	22	17	is	be	AUX
easat-8236	22	18	a	a	DET
easat-8236	22	19	growing	grow	VERB
easat-8236	22	20	concern	concern	NOUN
easat-8236	22	21	given	give	VERB
easat-8236	22	22	that	that	SCONJ
easat-8236	22	23	,	,	PUNCT
easat-8236	22	24	in	in	ADP
easat-8236	22	25	several	several	ADJ
easat-8236	22	26	contexts	context	NOUN
easat-8236	22	27	,	,	PUNCT
easat-8236	22	28	managers	manager	NOUN
easat-8236	22	29	use	use	VERB
easat-8236	22	30	aggressive	aggressive	ADJ
easat-8236	22	31	techniques	technique	NOUN
easat-8236	22	32	to	to	PART
easat-8236	22	33	achieve	achieve	VERB
easat-8236	22	34	desired	desire	VERB
easat-8236	22	35	financial	financial	ADJ
easat-8236	22	36	or	or	CCONJ
easat-8236	22	37	economic	economic	ADJ
easat-8236	22	38	results	result	NOUN
easat-8236	22	39	,	,	PUNCT
easat-8236	22	40	potentially	potentially	ADV
easat-8236	22	41	resulting	result	VERB
easat-8236	22	42	in	in	ADP
easat-8236	22	43	significant	significant	ADJ
easat-8236	22	44	benefits	benefit	NOUN
easat-8236	22	45	to	to	ADP
easat-8236	22	46	management	management	NOUN
easat-8236	22	47	or	or	CCONJ
easat-8236	22	48	heightened	heighten	VERB
easat-8236	22	49	shareholder	shareholder	NOUN
easat-8236	22	50	satisfaction	satisfaction	NOUN
easat-8236	22	51	through	through	ADP
easat-8236	22	52	dividend	dividend	NOUN
easat-8236	22	53	payouts	payout	NOUN
easat-8236	22	54	.	.	PUNCT
easat-8236	23	1	these	these	DET
easat-8236	23	2	techniques	technique	NOUN
easat-8236	23	3	can	can	AUX
easat-8236	23	4	be	be	AUX
easat-8236	23	5	qualified	qualified	ADJ
easat-8236	23	6	as	as	ADP
easat-8236	23	7	accounting	accounting	NOUN
easat-8236	23	8	standards	standard	NOUN
easat-8236	23	9	fraud	fraud	NOUN
easat-8236	23	10	or	or	CCONJ
easat-8236	23	11	earnings	earning	NOUN
easat-8236	23	12	management	management	NOUN
easat-8236	23	13	,	,	PUNCT
easat-8236	23	14	and	and	CCONJ
easat-8236	23	15	the	the	DET
easat-8236	23	16	distinction	distinction	NOUN
easat-8236	23	17	between	between	ADP
easat-8236	23	18	them	they	PRON
easat-8236	23	19	is	be	AUX
easat-8236	23	20	not	not	PART
easat-8236	23	21	always	always	ADV
easat-8236	23	22	simple	simple	ADJ
easat-8236	23	23	.	.	PUNCT
easat-8236	24	1	the	the	DET
easat-8236	24	2	first	first	ADJ
easat-8236	24	3	one	one	NOUN
easat-8236	24	4	violates	violate	VERB
easat-8236	24	5	the	the	DET
easat-8236	24	6	accounting	accounting	NOUN
easat-8236	24	7	standards	standard	NOUN
easat-8236	24	8	,	,	PUNCT
easat-8236	24	9	while	while	SCONJ
easat-8236	24	10	the	the	DET
easat-8236	24	11	latter	latter	NOUN
easat-8236	24	12	arises	arise	VERB
easat-8236	24	13	when	when	SCONJ
easat-8236	24	14	https://orcid.org/0000-0002-5509-2921	https://orcid.org/0000-0002-5509-2921	PRON
easat-8236	24	15	https://orcid.org/0000-0003-2192-8855	https://orcid.org/0000-0003-2192-8855	PROPN
easat-8236	24	16	https://orcid.org/0000-0001-7675-7390	https://orcid.org/0000-0001-7675-7390	PROPN
easat-8236	24	17	1730	1730	NUM
easat-8236	24	18	edelweiss	edelweiss	PROPN
easat-8236	24	19	applied	apply	VERB
easat-8236	24	20	science	science	NOUN
easat-8236	24	21	and	and	CCONJ
easat-8236	24	22	technology	technology	NOUN
easat-8236	24	23	issn	issn	PROPN
easat-8236	24	24	:	:	PUNCT
easat-8236	24	25	2576	2576	NUM
easat-8236	24	26	-	-	SYM
easat-8236	24	27	8484	8484	NUM
easat-8236	24	28	vol	vol	NOUN
easat-8236	24	29	.	.	PROPN
easat-8236	25	1	9	9	NUM
easat-8236	25	2	,	,	PUNCT
easat-8236	25	3	no	no	INTJ
easat-8236	25	4	.	.	NOUN
easat-8236	25	5	6	6	NUM
easat-8236	25	6	:	:	SYM
easat-8236	25	7	1729	1729	NUM
easat-8236	25	8	-	-	SYM
easat-8236	25	9	1739	1739	NUM
easat-8236	25	10	,	,	PUNCT
easat-8236	25	11	2025	2025	NUM
easat-8236	25	12	doi	doi	NOUN
easat-8236	25	13	:	:	PUNCT
easat-8236	25	14	10.55214/25768484.v9i6.8236	10.55214/25768484.v9i6.8236	NUM
easat-8236	25	15	©	©	PROPN
easat-8236	25	16	2025	2025	NUM
easat-8236	25	17	by	by	ADP
easat-8236	25	18	the	the	DET
easat-8236	25	19	authors	author	NOUN
easat-8236	25	20	;	;	PUNCT
easat-8236	25	21	licensee	licensee	PROPN
easat-8236	25	22	learning	learning	PROPN
easat-8236	25	23	gate	gate	PROPN
easat-8236	25	24	management	management	NOUN
easat-8236	25	25	exploits	exploit	VERB
easat-8236	25	26	the	the	DET
easat-8236	25	27	flexibility	flexibility	NOUN
easat-8236	25	28	permitted	permit	VERB
easat-8236	25	29	within	within	ADP
easat-8236	25	30	these	these	DET
easat-8236	25	31	frameworks	framework	NOUN
easat-8236	25	32	to	to	PART
easat-8236	25	33	mislead	mislead	VERB
easat-8236	25	34	financial	financial	ADJ
easat-8236	25	35	statements	statement	NOUN
easat-8236	25	36	’	'	PUNCT
easat-8236	25	37	stakeholders	stakeholder	NOUN
easat-8236	25	38	[	[	X
easat-8236	25	39	4	4	NUM
easat-8236	25	40	]	]	PUNCT
easat-8236	25	41	.	.	PUNCT
easat-8236	26	1	although	although	SCONJ
easat-8236	26	2	the	the	DET
easat-8236	26	3	adoption	adoption	NOUN
easat-8236	26	4	of	of	ADP
easat-8236	26	5	the	the	DET
easat-8236	26	6	iasb	iasb	ADJ
easat-8236	26	7	standards	standard	NOUN
easat-8236	26	8	has	have	AUX
easat-8236	26	9	been	be	AUX
easat-8236	26	10	highlighted	highlight	VERB
easat-8236	26	11	to	to	PART
easat-8236	26	12	significantly	significantly	ADV
easat-8236	26	13	depress	depress	VERB
easat-8236	26	14	earnings	earning	NOUN
easat-8236	26	15	management	management	NOUN
easat-8236	26	16	practices	practice	NOUN
easat-8236	26	17	in	in	ADP
easat-8236	26	18	some	some	DET
easat-8236	26	19	countries	country	NOUN
easat-8236	27	1	[	[	X
easat-8236	27	2	5	5	NUM
easat-8236	27	3	,	,	PUNCT
easat-8236	27	4	6	6	NUM
easat-8236	27	5	]	]	PUNCT
easat-8236	27	6	the	the	DET
easat-8236	27	7	flexibility	flexibility	NOUN
easat-8236	27	8	they	they	PRON
easat-8236	27	9	provide	provide	VERB
easat-8236	27	10	for	for	ADP
easat-8236	27	11	managers	manager	NOUN
easat-8236	27	12	does	do	AUX
easat-8236	27	13	not	not	PART
easat-8236	27	14	mitigate	mitigate	VERB
easat-8236	27	15	that	that	DET
easat-8236	27	16	problem	problem	NOUN
easat-8236	27	17	in	in	ADP
easat-8236	27	18	others	other	NOUN
easat-8236	28	1	[	[	X
easat-8236	28	2	7	7	NUM
easat-8236	28	3	,	,	PUNCT
easat-8236	28	4	8	8	NUM
easat-8236	28	5	]	]	PUNCT
easat-8236	28	6	.	.	PUNCT
easat-8236	29	1	the	the	DET
easat-8236	29	2	increasing	increase	VERB
easat-8236	29	3	regulatory	regulatory	ADJ
easat-8236	29	4	complexity	complexity	NOUN
easat-8236	29	5	,	,	PUNCT
easat-8236	29	6	shaped	shape	VERB
easat-8236	29	7	by	by	ADP
easat-8236	29	8	globally	globally	ADV
easat-8236	29	9	accepted	accept	VERB
easat-8236	29	10	standards	standard	NOUN
easat-8236	29	11	,	,	PUNCT
easat-8236	29	12	has	have	AUX
easat-8236	29	13	facilitated	facilitate	VERB
easat-8236	29	14	the	the	DET
easat-8236	29	15	adoption	adoption	NOUN
easat-8236	29	16	of	of	ADP
easat-8236	29	17	accounting	accounting	NOUN
easat-8236	29	18	treatments	treatment	NOUN
easat-8236	29	19	for	for	ADP
easat-8236	29	20	economic	economic	ADJ
easat-8236	29	21	and	and	CCONJ
easat-8236	29	22	financial	financial	ADJ
easat-8236	29	23	events	event	NOUN
easat-8236	29	24	that	that	PRON
easat-8236	29	25	may	may	AUX
easat-8236	29	26	sometimes	sometimes	ADV
easat-8236	29	27	obscure	obscure	VERB
easat-8236	29	28	the	the	DET
easat-8236	29	29	true	true	ADJ
easat-8236	29	30	and	and	CCONJ
easat-8236	29	31	fair	fair	ADJ
easat-8236	29	32	view	view	NOUN
easat-8236	29	33	of	of	ADP
easat-8236	29	34	a	a	DET
easat-8236	29	35	company	company	NOUN
easat-8236	29	36	.	.	PUNCT
easat-8236	30	1	a	a	DET
easat-8236	30	2	significant	significant	ADJ
easat-8236	30	3	part	part	NOUN
easat-8236	30	4	of	of	ADP
easat-8236	30	5	these	these	DET
easat-8236	30	6	practices	practice	NOUN
easat-8236	30	7	arises	arise	VERB
easat-8236	30	8	from	from	ADP
easat-8236	30	9	accruals	accrual	NOUN
easat-8236	30	10	accounting	accounting	NOUN
easat-8236	30	11	techniques	technique	NOUN
easat-8236	30	12	[	[	X
easat-8236	30	13	9	9	NUM
easat-8236	30	14	]	]	PUNCT
easat-8236	30	15	.	.	PUNCT
easat-8236	31	1	literature	literature	NOUN
easat-8236	31	2	on	on	ADP
easat-8236	31	3	earnings	earning	NOUN
easat-8236	31	4	management	management	NOUN
easat-8236	31	5	has	have	AUX
easat-8236	31	6	been	be	AUX
easat-8236	31	7	mostly	mostly	ADV
easat-8236	31	8	centred	centre	VERB
easat-8236	31	9	in	in	ADP
easat-8236	31	10	developed	develop	VERB
easat-8236	31	11	countries	country	NOUN
easat-8236	31	12	[	[	X
easat-8236	31	13	10	10	NUM
easat-8236	31	14	]	]	PUNCT
easat-8236	31	15	.	.	PUNCT
easat-8236	32	1	this	this	DET
easat-8236	32	2	paper	paper	NOUN
easat-8236	32	3	aims	aim	VERB
easat-8236	32	4	to	to	PART
easat-8236	32	5	fill	fill	VERB
easat-8236	32	6	this	this	DET
easat-8236	32	7	gap	gap	NOUN
easat-8236	32	8	by	by	ADP
easat-8236	32	9	addressing	address	VERB
easat-8236	32	10	earnings	earning	NOUN
easat-8236	32	11	management	management	NOUN
easat-8236	32	12	practices	practice	NOUN
easat-8236	32	13	in	in	ADP
easat-8236	32	14	angola	angola	PROPN
easat-8236	32	15	,	,	PUNCT
easat-8236	32	16	a	a	DET
easat-8236	32	17	country	country	NOUN
easat-8236	32	18	that	that	PRON
easat-8236	32	19	has	have	AUX
easat-8236	32	20	suffered	suffer	VERB
easat-8236	32	21	several	several	ADJ
easat-8236	32	22	financial	financial	ADJ
easat-8236	32	23	scandals	scandal	NOUN
easat-8236	32	24	,	,	PUNCT
easat-8236	32	25	which	which	PRON
easat-8236	32	26	have	have	AUX
easat-8236	32	27	even	even	ADV
easat-8236	32	28	led	lead	VERB
easat-8236	32	29	the	the	DET
easat-8236	32	30	financial	financial	ADJ
easat-8236	32	31	action	action	NOUN
easat-8236	32	32	task	task	NOUN
easat-8236	32	33	force	force	NOUN
easat-8236	32	34	(	(	PUNCT
easat-8236	32	35	fatf	fatf	PROPN
easat-8236	32	36	)	)	PUNCT
easat-8236	32	37	to	to	PART
easat-8236	32	38	put	put	VERB
easat-8236	32	39	the	the	DET
easat-8236	32	40	country	country	NOUN
easat-8236	32	41	on	on	ADP
easat-8236	32	42	the	the	DET
easat-8236	32	43	grey	grey	PROPN
easat-8236	32	44	list	list	NOUN
easat-8236	32	45	[	[	X
easat-8236	32	46	11	11	NUM
easat-8236	32	47	]	]	PUNCT
easat-8236	32	48	.	.	PUNCT
easat-8236	33	1	moreover	moreover	ADV
easat-8236	33	2	,	,	PUNCT
easat-8236	33	3	the	the	DET
easat-8236	33	4	accounting	accounting	NOUN
easat-8236	33	5	standards	standard	NOUN
easat-8236	33	6	in	in	ADP
easat-8236	33	7	angola	angola	PROPN
easat-8236	33	8	,	,	PUNCT
easat-8236	33	9	the	the	DET
easat-8236	33	10	general	general	ADJ
easat-8236	33	11	angolan	angolan	ADJ
easat-8236	33	12	accounting	accounting	NOUN
easat-8236	33	13	plan	plan	NOUN
easat-8236	33	14	,	,	PUNCT
easat-8236	33	15	are	be	AUX
easat-8236	33	16	based	base	VERB
easat-8236	33	17	on	on	ADP
easat-8236	33	18	the	the	DET
easat-8236	33	19	international	international	ADJ
easat-8236	33	20	accounting	accounting	NOUN
easat-8236	33	21	standards	standard	NOUN
easat-8236	33	22	issued	issue	VERB
easat-8236	33	23	by	by	ADP
easat-8236	33	24	the	the	DET
easat-8236	33	25	iasb	iasb	NOUN
easat-8236	33	26	.	.	PUNCT
easat-8236	34	1	therefore	therefore	ADV
easat-8236	34	2	,	,	PUNCT
easat-8236	34	3	this	this	DET
easat-8236	34	4	paper	paper	NOUN
easat-8236	34	5	aims	aim	VERB
easat-8236	34	6	to	to	PART
easat-8236	34	7	study	study	VERB
easat-8236	34	8	the	the	DET
easat-8236	34	9	auditors	auditor	NOUN
easat-8236	34	10	'	'	PART
easat-8236	34	11	perception	perception	NOUN
easat-8236	34	12	of	of	ADP
easat-8236	34	13	earnings	earning	NOUN
easat-8236	34	14	management	management	NOUN
easat-8236	34	15	in	in	ADP
easat-8236	34	16	angola	angola	PROPN
easat-8236	34	17	,	,	PUNCT
easat-8236	34	18	through	through	ADP
easat-8236	34	19	the	the	DET
easat-8236	34	20	abusive	abusive	ADJ
easat-8236	34	21	usage	usage	NOUN
easat-8236	34	22	of	of	ADP
easat-8236	34	23	accruals	accrual	NOUN
easat-8236	34	24	.	.	PUNCT
easat-8236	35	1	furthermore	furthermore	ADV
easat-8236	35	2	,	,	PUNCT
easat-8236	35	3	due	due	ADP
easat-8236	35	4	to	to	ADP
easat-8236	35	5	the	the	DET
easat-8236	35	6	lack	lack	NOUN
easat-8236	35	7	of	of	ADP
easat-8236	35	8	literature	literature	NOUN
easat-8236	35	9	on	on	ADP
easat-8236	35	10	the	the	DET
easat-8236	35	11	subject	subject	NOUN
easat-8236	35	12	,	,	PUNCT
easat-8236	35	13	the	the	DET
easat-8236	35	14	study	study	NOUN
easat-8236	35	15	also	also	ADV
easat-8236	35	16	aims	aim	VERB
easat-8236	35	17	to	to	PART
easat-8236	35	18	identify	identify	VERB
easat-8236	35	19	the	the	DET
easat-8236	35	20	accounting	accounting	NOUN
easat-8236	35	21	areas	area	NOUN
easat-8236	35	22	that	that	PRON
easat-8236	35	23	tend	tend	VERB
easat-8236	35	24	to	to	PART
easat-8236	35	25	be	be	AUX
easat-8236	35	26	more	more	ADV
easat-8236	35	27	affected	affect	VERB
easat-8236	35	28	by	by	ADP
easat-8236	35	29	those	those	DET
easat-8236	35	30	aggressive	aggressive	ADJ
easat-8236	35	31	practices	practice	NOUN
easat-8236	35	32	.	.	PUNCT
easat-8236	36	1	to	to	PART
easat-8236	36	2	achieve	achieve	VERB
easat-8236	36	3	this	this	DET
easat-8236	36	4	purpose	purpose	NOUN
easat-8236	36	5	,	,	PUNCT
easat-8236	36	6	a	a	DET
easat-8236	36	7	survey	survey	NOUN
easat-8236	36	8	was	be	AUX
easat-8236	36	9	conducted	conduct	VERB
easat-8236	36	10	among	among	ADP
easat-8236	36	11	the	the	DET
easat-8236	36	12	big	big	ADJ
easat-8236	36	13	four	four	NUM
easat-8236	36	14	auditors	auditor	NOUN
easat-8236	36	15	in	in	ADP
easat-8236	36	16	angola	angola	PROPN
easat-8236	36	17	in	in	ADP
easat-8236	36	18	2024	2024	NUM
easat-8236	36	19	.	.	PUNCT
easat-8236	37	1	the	the	DET
easat-8236	37	2	findings	finding	NOUN
easat-8236	37	3	contribute	contribute	VERB
easat-8236	37	4	to	to	ADP
easat-8236	37	5	the	the	DET
easat-8236	37	6	knowledge	knowledge	NOUN
easat-8236	37	7	about	about	ADP
easat-8236	37	8	earnings	earning	NOUN
easat-8236	37	9	management	management	NOUN
easat-8236	37	10	practices	practice	NOUN
easat-8236	37	11	in	in	ADP
easat-8236	37	12	an	an	DET
easat-8236	37	13	emerging	emerge	VERB
easat-8236	37	14	country	country	NOUN
easat-8236	37	15	by	by	ADP
easat-8236	37	16	providing	provide	VERB
easat-8236	37	17	practical	practical	ADJ
easat-8236	37	18	insights	insight	NOUN
easat-8236	37	19	for	for	ADP
easat-8236	37	20	auditors	auditor	NOUN
easat-8236	37	21	,	,	PUNCT
easat-8236	37	22	regulators	regulator	NOUN
easat-8236	37	23	,	,	PUNCT
easat-8236	37	24	and	and	CCONJ
easat-8236	37	25	other	other	ADJ
easat-8236	37	26	stakeholders	stakeholder	NOUN
easat-8236	37	27	,	,	PUNCT
easat-8236	37	28	highlighting	highlight	VERB
easat-8236	37	29	the	the	DET
easat-8236	37	30	need	need	NOUN
easat-8236	37	31	for	for	ADP
easat-8236	37	32	a	a	DET
easat-8236	37	33	more	more	ADV
easat-8236	37	34	targeted	targeted	ADJ
easat-8236	37	35	and	and	CCONJ
easat-8236	37	36	risk	risk	NOUN
easat-8236	37	37	-	-	PUNCT
easat-8236	37	38	based	base	VERB
easat-8236	37	39	approach	approach	NOUN
easat-8236	37	40	in	in	ADP
easat-8236	37	41	angola	angola	PROPN
easat-8236	37	42	.	.	PUNCT
easat-8236	38	1	the	the	DET
easat-8236	38	2	paper	paper	NOUN
easat-8236	38	3	is	be	AUX
easat-8236	38	4	divided	divide	VERB
easat-8236	38	5	into	into	ADP
easat-8236	38	6	five	five	NUM
easat-8236	38	7	sections	section	NOUN
easat-8236	38	8	,	,	PUNCT
easat-8236	38	9	including	include	VERB
easat-8236	38	10	this	this	DET
easat-8236	38	11	introduction	introduction	NOUN
easat-8236	38	12	.	.	PUNCT
easat-8236	39	1	the	the	DET
easat-8236	39	2	second	second	ADJ
easat-8236	39	3	one	one	NOUN
easat-8236	39	4	presents	present	VERB
easat-8236	39	5	the	the	DET
easat-8236	39	6	literature	literature	PROPN
easat-8236	39	7	review	review	NOUN
easat-8236	39	8	,	,	PUNCT
easat-8236	39	9	followed	follow	VERB
easat-8236	39	10	by	by	ADP
easat-8236	39	11	the	the	DET
easat-8236	39	12	materials	material	NOUN
easat-8236	39	13	and	and	CCONJ
easat-8236	39	14	methods	method	NOUN
easat-8236	39	15	section	section	NOUN
easat-8236	39	16	.	.	PUNCT
easat-8236	40	1	in	in	ADP
easat-8236	40	2	the	the	DET
easat-8236	40	3	fourth	fourth	ADJ
easat-8236	40	4	section	section	NOUN
easat-8236	40	5	,	,	PUNCT
easat-8236	40	6	the	the	DET
easat-8236	40	7	main	main	ADJ
easat-8236	40	8	results	result	NOUN
easat-8236	40	9	are	be	AUX
easat-8236	40	10	presented	present	VERB
easat-8236	40	11	.	.	PUNCT
easat-8236	41	1	finally	finally	ADV
easat-8236	41	2	,	,	PUNCT
easat-8236	41	3	the	the	DET
easat-8236	41	4	last	last	ADJ
easat-8236	41	5	section	section	NOUN
easat-8236	41	6	discusses	discuss	VERB
easat-8236	41	7	the	the	DET
easat-8236	41	8	findings	finding	NOUN
easat-8236	41	9	,	,	PUNCT
easat-8236	41	10	proposes	propose	VERB
easat-8236	41	11	future	future	ADJ
easat-8236	41	12	research	research	NOUN
easat-8236	41	13	avenues	avenue	NOUN
easat-8236	41	14	and	and	CCONJ
easat-8236	41	15	presents	present	VERB
easat-8236	41	16	the	the	DET
easat-8236	41	17	study	study	NOUN
easat-8236	41	18	limitations	limitation	NOUN
easat-8236	41	19	.	.	PUNCT
easat-8236	42	1	2	2	X
easat-8236	42	2	.	.	X
easat-8236	42	3	literature	literature	NOUN
easat-8236	42	4	review	review	VERB
easat-8236	42	5	the	the	DET
easat-8236	42	6	continued	continue	VERB
easat-8236	42	7	corporate	corporate	ADJ
easat-8236	42	8	financial	financial	ADJ
easat-8236	42	9	scandals	scandal	NOUN
easat-8236	42	10	suggest	suggest	VERB
easat-8236	42	11	that	that	SCONJ
easat-8236	42	12	management	management	NOUN
easat-8236	42	13	may	may	AUX
easat-8236	42	14	influence	influence	VERB
easat-8236	42	15	the	the	DET
easat-8236	42	16	reported	report	VERB
easat-8236	42	17	accounting	accounting	NOUN
easat-8236	42	18	results	result	NOUN
easat-8236	42	19	,	,	PUNCT
easat-8236	42	20	which	which	PRON
easat-8236	42	21	may	may	AUX
easat-8236	42	22	not	not	PART
easat-8236	42	23	truly	truly	ADV
easat-8236	42	24	represent	represent	VERB
easat-8236	42	25	the	the	DET
easat-8236	42	26	companies	company	NOUN
easat-8236	42	27	’	'	PUNCT
easat-8236	42	28	economic	economic	ADJ
easat-8236	42	29	performance	performance	NOUN
easat-8236	43	1	[	[	X
easat-8236	43	2	12	12	NUM
easat-8236	43	3	]	]	PUNCT
easat-8236	43	4	.	.	PUNCT
easat-8236	44	1	thus	thus	ADV
easat-8236	44	2	,	,	PUNCT
easat-8236	44	3	the	the	DET
easat-8236	44	4	literature	literature	NOUN
easat-8236	44	5	highlights	highlight	VERB
easat-8236	44	6	that	that	SCONJ
easat-8236	44	7	financial	financial	ADJ
easat-8236	44	8	reporting	reporting	NOUN
easat-8236	44	9	often	often	ADV
easat-8236	44	10	suffers	suffer	VERB
easat-8236	44	11	from	from	ADP
easat-8236	44	12	material	material	ADJ
easat-8236	44	13	misrepresentations	misrepresentation	NOUN
easat-8236	44	14	,	,	PUNCT
easat-8236	44	15	which	which	PRON
easat-8236	44	16	can	can	AUX
easat-8236	44	17	mislead	mislead	VERB
easat-8236	44	18	stakeholders	stakeholder	NOUN
easat-8236	44	19	and	and	CCONJ
easat-8236	44	20	distort	distort	VERB
easat-8236	44	21	decision	decision	NOUN
easat-8236	44	22	-	-	PUNCT
easat-8236	44	23	making	making	NOUN
easat-8236	44	24	[	[	X
easat-8236	44	25	10	10	NUM
easat-8236	44	26	,	,	PUNCT
easat-8236	44	27	13	13	NUM
easat-8236	44	28	,	,	PUNCT
easat-8236	44	29	14	14	NUM
easat-8236	44	30	]	]	PUNCT
easat-8236	44	31	.	.	PUNCT
easat-8236	45	1	according	accord	VERB
easat-8236	45	2	to	to	ADP
easat-8236	45	3	dos	do	NOUN
easat-8236	45	4	santos	santo	NOUN
easat-8236	45	5	[	[	X
easat-8236	45	6	9	9	NUM
easat-8236	45	7	]	]	PUNCT
easat-8236	45	8	earnings	earning	NOUN
easat-8236	45	9	manipulation	manipulation	NOUN
easat-8236	45	10	occurs	occur	VERB
easat-8236	45	11	when	when	SCONJ
easat-8236	45	12	managers	manager	NOUN
easat-8236	45	13	deliberately	deliberately	ADV
easat-8236	45	14	alter	alter	VERB
easat-8236	45	15	the	the	DET
easat-8236	45	16	content	content	NOUN
easat-8236	45	17	and	and	CCONJ
easat-8236	45	18	interpretations	interpretation	NOUN
easat-8236	45	19	stemming	stem	VERB
easat-8236	45	20	from	from	ADP
easat-8236	45	21	financial	financial	ADJ
easat-8236	45	22	reporting	reporting	NOUN
easat-8236	45	23	.	.	PUNCT
easat-8236	46	1	supporting	support	VERB
easat-8236	46	2	this	this	DET
easat-8236	46	3	view	view	NOUN
easat-8236	46	4	,	,	PUNCT
easat-8236	46	5	aerts	aert	NOUN
easat-8236	46	6	,	,	PUNCT
easat-8236	46	7	et	et	PROPN
easat-8236	46	8	al	al	PROPN
easat-8236	46	9	.	.	PUNCT
easat-8236	47	1	[	[	X
easat-8236	47	2	15	15	NUM
easat-8236	47	3	]	]	PUNCT
easat-8236	47	4	consider	consider	VERB
easat-8236	47	5	that	that	SCONJ
easat-8236	47	6	earnings	earning	NOUN
easat-8236	47	7	management	management	NOUN
easat-8236	47	8	involves	involve	VERB
easat-8236	47	9	intentional	intentional	ADJ
easat-8236	47	10	interference	interference	NOUN
easat-8236	47	11	by	by	ADP
easat-8236	47	12	managers	manager	NOUN
easat-8236	47	13	in	in	ADP
easat-8236	47	14	preparing	prepare	VERB
easat-8236	47	15	financial	financial	ADJ
easat-8236	47	16	statements	statement	NOUN
easat-8236	47	17	,	,	PUNCT
easat-8236	47	18	thereby	thereby	ADV
easat-8236	47	19	distorting	distort	VERB
easat-8236	47	20	stakeholder	stakeholder	NOUN
easat-8236	47	21	perceptions	perception	NOUN
easat-8236	47	22	to	to	PART
easat-8236	47	23	fulfil	fulfil	VERB
easat-8236	47	24	specific	specific	ADJ
easat-8236	47	25	interests	interest	NOUN
easat-8236	47	26	or	or	CCONJ
easat-8236	47	27	goals	goal	NOUN
easat-8236	47	28	.	.	PUNCT
easat-8236	48	1	thereby	thereby	ADV
easat-8236	48	2	,	,	PUNCT
easat-8236	48	3	earnings	earning	NOUN
easat-8236	48	4	management	management	NOUN
easat-8236	48	5	,	,	PUNCT
easat-8236	48	6	such	such	ADJ
easat-8236	48	7	as	as	ADP
easat-8236	48	8	discretionary	discretionary	ADJ
easat-8236	48	9	accruals	accrual	NOUN
easat-8236	48	10	,	,	PUNCT
easat-8236	48	11	is	be	AUX
easat-8236	48	12	a	a	DET
easat-8236	48	13	matter	matter	NOUN
easat-8236	48	14	of	of	ADP
easat-8236	48	15	concern	concern	NOUN
easat-8236	48	16	for	for	ADP
easat-8236	48	17	investors	investor	NOUN
easat-8236	48	18	and	and	CCONJ
easat-8236	48	19	regulators	regulator	NOUN
easat-8236	48	20	,	,	PUNCT
easat-8236	48	21	as	as	SCONJ
easat-8236	48	22	it	it	PRON
easat-8236	48	23	diminishes	diminish	VERB
easat-8236	48	24	the	the	DET
easat-8236	48	25	reliability	reliability	NOUN
easat-8236	48	26	of	of	ADP
easat-8236	48	27	financial	financial	ADJ
easat-8236	48	28	reporting	reporting	NOUN
easat-8236	49	1	[	[	X
easat-8236	49	2	16	16	NUM
easat-8236	49	3	]	]	PUNCT
easat-8236	49	4	.	.	PUNCT
easat-8236	50	1	discretionary	discretionary	ADJ
easat-8236	50	2	accruals	accrual	NOUN
easat-8236	50	3	are	be	AUX
easat-8236	50	4	widely	widely	ADV
easat-8236	50	5	recognised	recognise	VERB
easat-8236	50	6	as	as	ADP
easat-8236	50	7	indicators	indicator	NOUN
easat-8236	50	8	of	of	ADP
easat-8236	50	9	earnings	earning	NOUN
easat-8236	50	10	management	management	NOUN
easat-8236	50	11	[	[	X
easat-8236	50	12	16	16	NUM
easat-8236	50	13	]	]	PUNCT
easat-8236	50	14	.	.	PUNCT
easat-8236	51	1	according	accord	VERB
easat-8236	51	2	to	to	ADP
easat-8236	51	3	casciello	casciello	PROPN
easat-8236	51	4	,	,	PUNCT
easat-8236	51	5	et	et	PROPN
easat-8236	51	6	al	al	PROPN
easat-8236	51	7	.	.	PUNCT
easat-8236	52	1	[	[	X
easat-8236	52	2	17	17	NUM
easat-8236	52	3	]	]	X
easat-8236	52	4	discretionary	discretionary	ADJ
easat-8236	52	5	accruals	accrual	NOUN
easat-8236	52	6	are	be	AUX
easat-8236	52	7	“	"	PUNCT
easat-8236	52	8	accounting	account	VERB
easat-8236	52	9	items	item	NOUN
easat-8236	52	10	which	which	PRON
easat-8236	52	11	are	be	AUX
easat-8236	52	12	documented	document	VERB
easat-8236	52	13	inside	inside	ADP
easat-8236	52	14	financial	financial	ADJ
easat-8236	52	15	statements	statement	NOUN
easat-8236	52	16	according	accord	VERB
easat-8236	52	17	to	to	ADP
easat-8236	52	18	the	the	DET
easat-8236	52	19	accrual	accrual	ADJ
easat-8236	52	20	basis	basis	NOUN
easat-8236	52	21	principle	principle	NOUN
easat-8236	52	22	,	,	PUNCT
easat-8236	52	23	despite	despite	SCONJ
easat-8236	52	24	the	the	DET
easat-8236	52	25	absence	absence	NOUN
easat-8236	52	26	of	of	ADP
easat-8236	52	27	any	any	DET
easat-8236	52	28	financial	financial	ADJ
easat-8236	52	29	manifestation	manifestation	NOUN
easat-8236	52	30	.	.	PUNCT
easat-8236	53	1	because	because	SCONJ
easat-8236	53	2	of	of	ADP
easat-8236	53	3	their	their	PRON
easat-8236	53	4	discretionary	discretionary	ADJ
easat-8236	53	5	identification	identification	NOUN
easat-8236	53	6	,	,	PUNCT
easat-8236	53	7	they	they	PRON
easat-8236	53	8	could	could	AUX
easat-8236	53	9	be	be	AUX
easat-8236	53	10	manipulated	manipulate	VERB
easat-8236	53	11	by	by	ADP
easat-8236	53	12	managers	manager	NOUN
easat-8236	53	13	according	accord	VERB
easat-8236	53	14	to	to	ADP
easat-8236	53	15	a	a	DET
easat-8236	53	16	particular	particular	ADJ
easat-8236	53	17	legal	legal	ADJ
easat-8236	53	18	or	or	CCONJ
easat-8236	53	19	illegal	illegal	ADJ
easat-8236	53	20	policy	policy	NOUN
easat-8236	53	21	of	of	ADP
easat-8236	53	22	reporting	reporting	NOUN
easat-8236	53	23	.	.	PUNCT
easat-8236	54	1	discretionary	discretionary	ADJ
easat-8236	54	2	accruals	accrual	NOUN
easat-8236	54	3	represent	represent	VERB
easat-8236	54	4	that	that	DET
easat-8236	54	5	part	part	NOUN
easat-8236	54	6	of	of	ADP
easat-8236	54	7	total	total	ADJ
easat-8236	54	8	accruals	accrual	NOUN
easat-8236	54	9	which	which	PRON
easat-8236	54	10	mainly	mainly	ADV
easat-8236	54	11	impact	impact	VERB
easat-8236	54	12	on	on	ADP
easat-8236	54	13	earnings	earning	NOUN
easat-8236	54	14	quality	quality	NOUN
easat-8236	54	15	”	"	PUNCT
easat-8236	54	16	.	.	PUNCT
easat-8236	55	1	therefore	therefore	ADV
easat-8236	55	2	,	,	PUNCT
easat-8236	55	3	earnings	earning	NOUN
easat-8236	55	4	quality	quality	NOUN
easat-8236	55	5	is	be	AUX
easat-8236	55	6	assessed	assess	VERB
easat-8236	55	7	by	by	ADP
easat-8236	55	8	the	the	DET
easat-8236	55	9	absolute	absolute	ADJ
easat-8236	55	10	value	value	NOUN
easat-8236	55	11	of	of	ADP
easat-8236	55	12	the	the	DET
easat-8236	55	13	irregular	irregular	ADJ
easat-8236	55	14	component	component	NOUN
easat-8236	55	15	of	of	ADP
easat-8236	55	16	discretionary	discretionary	ADJ
easat-8236	55	17	accruals	accrual	NOUN
easat-8236	55	18	,	,	PUNCT
easat-8236	55	19	with	with	ADP
easat-8236	55	20	higher	high	ADJ
easat-8236	55	21	values	value	NOUN
easat-8236	55	22	implying	imply	VERB
easat-8236	55	23	lower	low	ADJ
easat-8236	55	24	earnings	earning	NOUN
easat-8236	55	25	quality	quality	NOUN
easat-8236	55	26	and	and	CCONJ
easat-8236	55	27	,	,	PUNCT
easat-8236	55	28	consequently	consequently	ADV
easat-8236	55	29	,	,	PUNCT
easat-8236	55	30	more	more	ADV
easat-8236	55	31	aggressive	aggressive	ADJ
easat-8236	55	32	earnings	earning	NOUN
easat-8236	55	33	management	management	NOUN
easat-8236	56	1	[	[	X
easat-8236	56	2	16	16	NUM
easat-8236	56	3	]	]	PUNCT
easat-8236	56	4	.	.	PUNCT
easat-8236	57	1	a	a	DET
easat-8236	57	2	strong	strong	ADJ
easat-8236	57	3	control	control	NOUN
easat-8236	57	4	system	system	NOUN
easat-8236	57	5	is	be	AUX
easat-8236	57	6	essential	essential	ADJ
easat-8236	57	7	to	to	PART
easat-8236	57	8	limit	limit	VERB
easat-8236	57	9	the	the	DET
easat-8236	57	10	management	management	NOUN
easat-8236	57	11	’s	’s	PART
easat-8236	57	12	ability	ability	NOUN
easat-8236	57	13	to	to	PART
easat-8236	57	14	manage	manage	VERB
easat-8236	57	15	profits	profit	NOUN
easat-8236	57	16	[	[	X
easat-8236	57	17	18	18	NUM
easat-8236	57	18	]	]	PUNCT
easat-8236	57	19	as	as	SCONJ
easat-8236	57	20	it	it	PRON
easat-8236	57	21	is	be	AUX
easat-8236	57	22	negatively	negatively	ADV
easat-8236	57	23	related	relate	VERB
easat-8236	57	24	to	to	ADP
easat-8236	57	25	the	the	DET
easat-8236	57	26	level	level	NOUN
easat-8236	57	27	of	of	ADP
easat-8236	57	28	discretionary	discretionary	ADJ
easat-8236	57	29	accruals	accrual	NOUN
easat-8236	57	30	[	[	X
easat-8236	57	31	19	19	NUM
easat-8236	57	32	]	]	PUNCT
easat-8236	57	33	.	.	PUNCT
easat-8236	58	1	ramos	ramos	PROPN
easat-8236	59	1	[	[	X
easat-8236	59	2	20	20	NUM
easat-8236	59	3	]	]	PUNCT
easat-8236	59	4	concluded	conclude	VERB
easat-8236	59	5	that	that	SCONJ
easat-8236	59	6	these	these	DET
easat-8236	59	7	aggressive	aggressive	ADJ
easat-8236	59	8	practices	practice	NOUN
easat-8236	59	9	can	can	AUX
easat-8236	59	10	assume	assume	VERB
easat-8236	59	11	several	several	ADJ
easat-8236	59	12	forms	form	NOUN
easat-8236	59	13	,	,	PUNCT
easat-8236	59	14	namely	namely	ADV
easat-8236	59	15	earnings	earning	NOUN
easat-8236	59	16	smoothing	smoothing	NOUN
easat-8236	59	17	,	,	PUNCT
easat-8236	59	18	big	big	ADJ
easat-8236	59	19	bath	bath	NOUN
easat-8236	59	20	,	,	PUNCT
easat-8236	59	21	bum	bum	NOUN
easat-8236	59	22	up	up	ADP
easat-8236	59	23	and	and	CCONJ
easat-8236	59	24	cookie	cookie	NOUN
easat-8236	59	25	jar	jar	NOUN
easat-8236	59	26	reserves	reserve	NOUN
easat-8236	59	27	.	.	PUNCT
easat-8236	60	1	however	however	ADV
easat-8236	60	2	,	,	PUNCT
easat-8236	60	3	the	the	DET
easat-8236	60	4	great	great	ADJ
easat-8236	60	5	disagreement	disagreement	NOUN
easat-8236	60	6	among	among	ADP
easat-8236	60	7	most	most	ADJ
easat-8236	60	8	1731	1731	NUM
easat-8236	60	9	edelweiss	edelweiss	PROPN
easat-8236	60	10	applied	apply	VERB
easat-8236	60	11	science	science	NOUN
easat-8236	60	12	and	and	CCONJ
easat-8236	60	13	technology	technology	NOUN
easat-8236	60	14	issn	issn	PROPN
easat-8236	60	15	:	:	PUNCT
easat-8236	60	16	2576	2576	NUM
easat-8236	60	17	-	-	SYM
easat-8236	60	18	8484	8484	NUM
easat-8236	60	19	vol	vol	NOUN
easat-8236	60	20	.	.	PROPN
easat-8236	61	1	9	9	NUM
easat-8236	61	2	,	,	PUNCT
easat-8236	61	3	no	no	INTJ
easat-8236	61	4	.	.	NOUN
easat-8236	61	5	6	6	NUM
easat-8236	61	6	:	:	SYM
easat-8236	61	7	1729	1729	NUM
easat-8236	61	8	-	-	SYM
easat-8236	61	9	1739	1739	NUM
easat-8236	61	10	,	,	PUNCT
easat-8236	61	11	2025	2025	NUM
easat-8236	61	12	doi	doi	NOUN
easat-8236	61	13	:	:	PUNCT
easat-8236	61	14	10.55214/25768484.v9i6.8236	10.55214/25768484.v9i6.8236	NUM
easat-8236	61	15	©	©	PROPN
easat-8236	61	16	2025	2025	NUM
easat-8236	61	17	by	by	ADP
easat-8236	61	18	the	the	DET
easat-8236	61	19	authors	author	NOUN
easat-8236	61	20	;	;	PUNCT
easat-8236	61	21	licensee	licensee	PROPN
easat-8236	61	22	learning	learn	VERB
easat-8236	61	23	gate	gate	NOUN
easat-8236	61	24	authors	author	NOUN
easat-8236	61	25	when	when	SCONJ
easat-8236	61	26	it	it	PRON
easat-8236	61	27	comes	come	VERB
easat-8236	61	28	to	to	ADP
easat-8236	61	29	results	result	NOUN
easat-8236	61	30	’	'	PUNCT
easat-8236	61	31	manipulation	manipulation	NOUN
easat-8236	61	32	has	have	VERB
easat-8236	61	33	to	to	PART
easat-8236	61	34	do	do	VERB
easat-8236	61	35	with	with	ADP
easat-8236	61	36	the	the	DET
easat-8236	61	37	legality	legality	NOUN
easat-8236	61	38	of	of	ADP
easat-8236	61	39	this	this	DET
easat-8236	61	40	interference	interference	NOUN
easat-8236	61	41	(	(	PUNCT
easat-8236	61	42	ramos	ramos	PROPN
easat-8236	61	43	,	,	PUNCT
easat-8236	61	44	2012	2012	NUM
easat-8236	61	45	)	)	PUNCT
easat-8236	61	46	.	.	PUNCT
easat-8236	62	1	according	accord	VERB
easat-8236	62	2	to	to	ADP
easat-8236	62	3	dechow	dechow	ADJ
easat-8236	62	4	and	and	CCONJ
easat-8236	62	5	schrand	schrand	NOUN
easat-8236	62	6	[	[	X
easat-8236	62	7	21	21	NUM
easat-8236	62	8	]	]	PUNCT
easat-8236	62	9	and	and	CCONJ
easat-8236	62	10	dechow	dechow	ADJ
easat-8236	62	11	,	,	PUNCT
easat-8236	62	12	et	et	PROPN
easat-8236	62	13	al	al	PROPN
easat-8236	62	14	.	.	PUNCT
easat-8236	63	1	[	[	X
easat-8236	63	2	22	22	NUM
easat-8236	63	3	]	]	PUNCT
easat-8236	63	4	even	even	ADV
easat-8236	63	5	if	if	SCONJ
easat-8236	63	6	earnings	earning	NOUN
easat-8236	63	7	management	management	NOUN
easat-8236	63	8	does	do	AUX
easat-8236	63	9	not	not	PART
easat-8236	63	10	constitute	constitute	VERB
easat-8236	63	11	a	a	DET
easat-8236	63	12	violation	violation	NOUN
easat-8236	63	13	of	of	ADP
easat-8236	63	14	legal	legal	ADJ
easat-8236	63	15	limits	limit	NOUN
easat-8236	63	16	,	,	PUNCT
easat-8236	63	17	it	it	PRON
easat-8236	63	18	significantly	significantly	ADV
easat-8236	63	19	affects	affect	VERB
easat-8236	63	20	the	the	DET
easat-8236	63	21	quality	quality	NOUN
easat-8236	63	22	of	of	ADP
easat-8236	63	23	results	result	NOUN
easat-8236	63	24	,	,	PUNCT
easat-8236	63	25	and	and	CCONJ
easat-8236	63	26	a	a	DET
easat-8236	63	27	greater	great	ADJ
easat-8236	63	28	practice	practice	NOUN
easat-8236	63	29	of	of	ADP
easat-8236	63	30	earnings	earning	NOUN
easat-8236	63	31	management	management	NOUN
easat-8236	63	32	leads	lead	VERB
easat-8236	63	33	to	to	ADP
easat-8236	63	34	a	a	DET
easat-8236	63	35	lower	low	ADJ
easat-8236	63	36	quality	quality	NOUN
easat-8236	63	37	of	of	ADP
easat-8236	63	38	earnings	earning	NOUN
easat-8236	63	39	and	and	CCONJ
easat-8236	63	40	,	,	PUNCT
easat-8236	63	41	therefore	therefore	ADV
easat-8236	63	42	,	,	PUNCT
easat-8236	63	43	to	to	ADP
easat-8236	63	44	a	a	DET
easat-8236	63	45	decrease	decrease	NOUN
easat-8236	63	46	in	in	ADP
easat-8236	63	47	stakeholder	stakeholder	NOUN
easat-8236	63	48	confidence	confidence	NOUN
easat-8236	63	49	.	.	PUNCT
easat-8236	64	1	for	for	ADP
easat-8236	64	2	healy	healy	PROPN
easat-8236	64	3	and	and	CCONJ
easat-8236	64	4	wahlen	wahlen	X
easat-8236	64	5	[	[	PUNCT
easat-8236	64	6	13	13	NUM
easat-8236	64	7	]	]	PUNCT
easat-8236	64	8	earnings	earning	NOUN
easat-8236	64	9	management	management	NOUN
easat-8236	64	10	can	can	AUX
easat-8236	64	11	be	be	AUX
easat-8236	64	12	motivated	motivate	VERB
easat-8236	64	13	by	by	ADP
easat-8236	64	14	different	different	ADJ
easat-8236	64	15	reasons	reason	NOUN
easat-8236	64	16	,	,	PUNCT
easat-8236	64	17	such	such	ADJ
easat-8236	64	18	as	as	ADP
easat-8236	64	19	personal	personal	ADJ
easat-8236	64	20	objectives	objective	NOUN
easat-8236	64	21	of	of	ADP
easat-8236	64	22	managers	manager	NOUN
easat-8236	64	23	,	,	PUNCT
easat-8236	64	24	contractual	contractual	ADJ
easat-8236	64	25	issues	issue	NOUN
easat-8236	64	26	,	,	PUNCT
easat-8236	64	27	tax	tax	NOUN
easat-8236	64	28	issues	issue	NOUN
easat-8236	64	29	,	,	PUNCT
easat-8236	64	30	political	political	ADJ
easat-8236	64	31	costs	cost	NOUN
easat-8236	64	32	,	,	PUNCT
easat-8236	64	33	or	or	CCONJ
easat-8236	64	34	capital	capital	NOUN
easat-8236	64	35	market	market	NOUN
easat-8236	64	36	,	,	PUNCT
easat-8236	64	37	which	which	PRON
easat-8236	64	38	may	may	AUX
easat-8236	64	39	contribute	contribute	VERB
easat-8236	64	40	to	to	ADP
easat-8236	64	41	the	the	DET
easat-8236	64	42	distortion	distortion	NOUN
easat-8236	64	43	of	of	ADP
easat-8236	64	44	the	the	DET
easat-8236	64	45	financial	financial	ADJ
easat-8236	64	46	reporting	reporting	NOUN
easat-8236	64	47	,	,	PUNCT
easat-8236	64	48	significantly	significantly	ADV
easat-8236	64	49	affecting	affect	VERB
easat-8236	64	50	stakeholders	stakeholder	NOUN
easat-8236	64	51	'	'	PART
easat-8236	64	52	decisions	decision	NOUN
easat-8236	64	53	,	,	PUNCT
easat-8236	64	54	as	as	SCONJ
easat-8236	64	55	the	the	DET
easat-8236	64	56	published	publish	VERB
easat-8236	64	57	report	report	NOUN
easat-8236	64	58	does	do	AUX
easat-8236	64	59	not	not	PART
easat-8236	64	60	provide	provide	VERB
easat-8236	64	61	a	a	DET
easat-8236	64	62	true	true	ADJ
easat-8236	64	63	and	and	CCONJ
easat-8236	64	64	fairly	fairly	ADJ
easat-8236	64	65	view	view	NOUN
easat-8236	64	66	of	of	ADP
easat-8236	64	67	the	the	DET
easat-8236	64	68	financial	financial	ADJ
easat-8236	64	69	and	and	CCONJ
easat-8236	64	70	economic	economic	ADJ
easat-8236	64	71	position	position	NOUN
easat-8236	64	72	of	of	ADP
easat-8236	64	73	the	the	DET
easat-8236	64	74	reporting	reporting	NOUN
easat-8236	64	75	entity	entity	NOUN
easat-8236	64	76	.	.	PUNCT
easat-8236	65	1	shuto	shuto	PROPN
easat-8236	66	1	[	[	X
easat-8236	66	2	23	23	NUM
easat-8236	66	3	]	]	PUNCT
easat-8236	66	4	studied	study	VERB
easat-8236	66	5	the	the	DET
easat-8236	66	6	japanese	japanese	ADJ
easat-8236	66	7	listed	list	VERB
easat-8236	66	8	companies	company	NOUN
easat-8236	66	9	and	and	CCONJ
easat-8236	66	10	compared	compare	VERB
easat-8236	66	11	discretionary	discretionary	ADJ
easat-8236	66	12	accounting	accounting	NOUN
easat-8236	66	13	policy	policy	NOUN
easat-8236	66	14	choices	choice	NOUN
easat-8236	66	15	with	with	ADP
easat-8236	66	16	managers	manager	NOUN
easat-8236	66	17	'	'	PART
easat-8236	66	18	remuneration	remuneration	NOUN
easat-8236	66	19	,	,	PUNCT
easat-8236	66	20	concluding	conclude	VERB
easat-8236	66	21	that	that	SCONJ
easat-8236	66	22	the	the	DET
easat-8236	66	23	use	use	NOUN
easat-8236	66	24	of	of	ADP
easat-8236	66	25	discretionary	discretionary	ADJ
easat-8236	66	26	accruals	accrual	NOUN
easat-8236	66	27	increases	increase	VERB
easat-8236	66	28	their	their	PRON
easat-8236	66	29	remuneration	remuneration	NOUN
easat-8236	66	30	and	and	CCONJ
easat-8236	66	31	that	that	SCONJ
easat-8236	66	32	,	,	PUNCT
easat-8236	66	33	normally	normally	ADV
easat-8236	66	34	,	,	PUNCT
easat-8236	66	35	during	during	ADP
easat-8236	66	36	periods	period	NOUN
easat-8236	66	37	when	when	SCONJ
easat-8236	66	38	they	they	PRON
easat-8236	66	39	do	do	AUX
easat-8236	66	40	not	not	PART
easat-8236	66	41	receive	receive	VERB
easat-8236	66	42	bonuses	bonus	NOUN
easat-8236	66	43	,	,	PUNCT
easat-8236	66	44	managers	manager	NOUN
easat-8236	66	45	tend	tend	VERB
easat-8236	66	46	to	to	PART
easat-8236	66	47	decrease	decrease	VERB
easat-8236	66	48	their	their	PRON
easat-8236	66	49	accounting	accounting	NOUN
easat-8236	66	50	results	result	NOUN
easat-8236	66	51	.	.	PUNCT
easat-8236	67	1	managers	manager	NOUN
easat-8236	67	2	of	of	ADP
easat-8236	67	3	listed	list	VERB
easat-8236	67	4	companies	company	NOUN
easat-8236	67	5	more	more	ADV
easat-8236	67	6	often	often	ADV
easat-8236	67	7	adopt	adopt	VERB
easat-8236	67	8	"	"	PUNCT
easat-8236	67	9	big	big	ADJ
easat-8236	67	10	bath	bath	NOUN
easat-8236	67	11	"	"	PUNCT
easat-8236	67	12	practices	practice	NOUN
easat-8236	67	13	,	,	PUNCT
easat-8236	67	14	making	make	VERB
easat-8236	67	15	it	it	PRON
easat-8236	67	16	appear	appear	VERB
easat-8236	67	17	that	that	SCONJ
easat-8236	67	18	the	the	DET
easat-8236	67	19	company	company	NOUN
easat-8236	67	20	has	have	AUX
easat-8236	67	21	performed	perform	VERB
easat-8236	67	22	worse	bad	ADJ
easat-8236	67	23	in	in	ADP
easat-8236	67	24	the	the	DET
easat-8236	67	25	current	current	ADJ
easat-8236	67	26	period	period	NOUN
easat-8236	67	27	than	than	SCONJ
easat-8236	67	28	it	it	PRON
easat-8236	67	29	actually	actually	ADV
easat-8236	67	30	has	have	VERB
easat-8236	67	31	,	,	PUNCT
easat-8236	67	32	allowing	allow	VERB
easat-8236	67	33	them	they	PRON
easat-8236	67	34	to	to	PART
easat-8236	67	35	smooth	smooth	VERB
easat-8236	67	36	out	out	ADP
easat-8236	67	37	their	their	PRON
easat-8236	67	38	earnings	earning	NOUN
easat-8236	67	39	for	for	ADP
easat-8236	67	40	various	various	ADJ
easat-8236	67	41	periods	period	NOUN
easat-8236	67	42	[	[	X
easat-8236	67	43	23	23	NUM
easat-8236	67	44	]	]	PUNCT
easat-8236	67	45	.	.	PUNCT
easat-8236	68	1	according	accord	VERB
easat-8236	68	2	to	to	ADP
easat-8236	68	3	ball	ball	NOUN
easat-8236	68	4	and	and	CCONJ
easat-8236	68	5	shivakumar	shivakumar	PROPN
easat-8236	68	6	[	[	X
easat-8236	68	7	24	24	NUM
easat-8236	68	8	]	]	PUNCT
easat-8236	68	9	listed	list	VERB
easat-8236	68	10	companies	company	NOUN
easat-8236	68	11	tend	tend	VERB
easat-8236	68	12	to	to	PART
easat-8236	68	13	incorporate	incorporate	VERB
easat-8236	68	14	more	more	ADV
easat-8236	68	15	negative	negative	ADJ
easat-8236	68	16	transitory	transitory	ADJ
easat-8236	68	17	components	component	NOUN
easat-8236	68	18	in	in	ADP
easat-8236	68	19	their	their	PRON
easat-8236	68	20	results	result	NOUN
easat-8236	68	21	than	than	ADP
easat-8236	68	22	non	non	ADJ
easat-8236	68	23	-	-	ADJ
easat-8236	68	24	listed	listed	ADJ
easat-8236	68	25	ones	one	NOUN
easat-8236	68	26	.	.	PUNCT
easat-8236	69	1	on	on	ADP
easat-8236	69	2	the	the	DET
easat-8236	69	3	contrary	contrary	NOUN
easat-8236	69	4	,	,	PUNCT
easat-8236	69	5	i.e.	i.e.	X
easat-8236	69	6	,	,	PUNCT
easat-8236	69	7	when	when	SCONJ
easat-8236	69	8	results	result	NOUN
easat-8236	69	9	tend	tend	VERB
easat-8236	69	10	to	to	PART
easat-8236	69	11	be	be	AUX
easat-8236	69	12	above	above	ADP
easat-8236	69	13	the	the	DET
easat-8236	69	14	maximum	maximum	ADJ
easat-8236	69	15	bonus	bonus	NOUN
easat-8236	69	16	limit	limit	NOUN
easat-8236	69	17	set	set	VERB
easat-8236	69	18	,	,	PUNCT
easat-8236	69	19	managers	manager	NOUN
easat-8236	69	20	tend	tend	VERB
easat-8236	69	21	to	to	PART
easat-8236	69	22	reduce	reduce	VERB
easat-8236	69	23	them	they	PRON
easat-8236	69	24	and	and	CCONJ
easat-8236	69	25	create	create	VERB
easat-8236	69	26	bubbles	bubble	NOUN
easat-8236	69	27	of	of	ADP
easat-8236	69	28	potential	potential	ADJ
easat-8236	69	29	gains	gain	NOUN
easat-8236	69	30	that	that	PRON
easat-8236	69	31	can	can	AUX
easat-8236	69	32	be	be	AUX
easat-8236	69	33	used	use	VERB
easat-8236	69	34	in	in	ADP
easat-8236	69	35	future	future	ADJ
easat-8236	69	36	periods	period	NOUN
easat-8236	69	37	,	,	PUNCT
easat-8236	69	38	since	since	SCONJ
easat-8236	69	39	an	an	DET
easat-8236	69	40	additional	additional	ADJ
easat-8236	69	41	increase	increase	NOUN
easat-8236	69	42	in	in	ADP
easat-8236	69	43	results	result	NOUN
easat-8236	69	44	is	be	AUX
easat-8236	69	45	not	not	PART
easat-8236	69	46	,	,	PUNCT
easat-8236	69	47	as	as	ADP
easat-8236	69	48	a	a	DET
easat-8236	69	49	rule	rule	NOUN
easat-8236	69	50	,	,	PUNCT
easat-8236	69	51	synonymous	synonymous	ADJ
easat-8236	69	52	with	with	ADP
easat-8236	69	53	a	a	DET
easat-8236	69	54	higher	high	ADJ
easat-8236	69	55	compensation	compensation	NOUN
easat-8236	70	1	[	[	X
easat-8236	70	2	23	23	NUM
easat-8236	70	3	]	]	PUNCT
easat-8236	70	4	.	.	PUNCT
easat-8236	71	1	in	in	ADP
easat-8236	71	2	addition	addition	NOUN
easat-8236	71	3	to	to	ADP
easat-8236	71	4	these	these	DET
easat-8236	71	5	practices	practice	NOUN
easat-8236	71	6	,	,	PUNCT
easat-8236	71	7	it	it	PRON
easat-8236	71	8	is	be	AUX
easat-8236	71	9	observed	observe	VERB
easat-8236	71	10	that	that	SCONJ
easat-8236	71	11	when	when	SCONJ
easat-8236	71	12	the	the	DET
easat-8236	71	13	criteria	criterion	NOUN
easat-8236	71	14	that	that	PRON
easat-8236	71	15	define	define	VERB
easat-8236	71	16	or	or	CCONJ
easat-8236	71	17	do	do	AUX
easat-8236	71	18	not	not	PART
easat-8236	71	19	define	define	VERB
easat-8236	71	20	the	the	DET
easat-8236	71	21	attribution	attribution	NOUN
easat-8236	71	22	of	of	ADP
easat-8236	71	23	bonuses	bonus	NOUN
easat-8236	71	24	are	be	AUX
easat-8236	71	25	based	base	VERB
easat-8236	71	26	on	on	ADP
easat-8236	71	27	the	the	DET
easat-8236	71	28	performance	performance	NOUN
easat-8236	71	29	of	of	ADP
easat-8236	71	30	the	the	DET
easat-8236	71	31	previous	previous	ADJ
easat-8236	71	32	year	year	NOUN
easat-8236	71	33	,	,	PUNCT
easat-8236	71	34	managers	manager	NOUN
easat-8236	71	35	usually	usually	ADV
easat-8236	71	36	tend	tend	VERB
easat-8236	71	37	not	not	PART
easat-8236	71	38	to	to	PART
easat-8236	71	39	raise	raise	VERB
easat-8236	71	40	the	the	DET
easat-8236	71	41	reference	reference	NOUN
easat-8236	71	42	standards	standard	NOUN
easat-8236	71	43	[	[	X
easat-8236	71	44	25	25	NUM
easat-8236	71	45	,	,	PUNCT
easat-8236	71	46	26	26	NUM
easat-8236	71	47	]	]	PUNCT
easat-8236	71	48	.	.	PUNCT
easat-8236	72	1	richardson	richardson	PROPN
easat-8236	72	2	and	and	CCONJ
easat-8236	72	3	waegelein	waegelein	PROPN
easat-8236	73	1	[	[	X
easat-8236	73	2	27	27	NUM
easat-8236	73	3	]	]	PUNCT
easat-8236	73	4	say	say	VERB
easat-8236	73	5	that	that	SCONJ
easat-8236	73	6	companies	company	NOUN
easat-8236	73	7	that	that	PRON
easat-8236	73	8	have	have	VERB
easat-8236	73	9	a	a	DET
easat-8236	73	10	policy	policy	NOUN
easat-8236	73	11	of	of	ADP
easat-8236	73	12	compensating	compensate	VERB
easat-8236	73	13	their	their	PRON
easat-8236	73	14	managers	manager	NOUN
easat-8236	73	15	based	base	VERB
easat-8236	73	16	on	on	ADP
easat-8236	73	17	long	long	ADJ
easat-8236	73	18	-	-	PUNCT
easat-8236	73	19	term	term	NOUN
easat-8236	73	20	performance	performance	NOUN
easat-8236	73	21	plans	plan	NOUN
easat-8236	73	22	are	be	AUX
easat-8236	73	23	associated	associate	VERB
easat-8236	73	24	with	with	ADP
easat-8236	73	25	lower	low	ADJ
easat-8236	73	26	levels	level	NOUN
easat-8236	73	27	of	of	ADP
easat-8236	73	28	earnings	earning	NOUN
easat-8236	73	29	management	management	NOUN
easat-8236	73	30	practices	practice	NOUN
easat-8236	73	31	,	,	PUNCT
easat-8236	73	32	compared	compare	VERB
easat-8236	73	33	to	to	ADP
easat-8236	73	34	companies	company	NOUN
easat-8236	73	35	that	that	PRON
easat-8236	73	36	operate	operate	VERB
easat-8236	73	37	only	only	ADV
easat-8236	73	38	at	at	ADP
easat-8236	73	39	the	the	DET
easat-8236	73	40	level	level	NOUN
easat-8236	73	41	of	of	ADP
easat-8236	73	42	short	short	ADJ
easat-8236	73	43	-	-	PUNCT
easat-8236	73	44	term	term	NOUN
easat-8236	73	45	bonus	bonus	NOUN
easat-8236	73	46	plans	plan	NOUN
easat-8236	73	47	.	.	PUNCT
easat-8236	74	1	the	the	DET
easat-8236	74	2	literature	literature	NOUN
easat-8236	74	3	also	also	ADV
easat-8236	74	4	stresses	stress	VERB
easat-8236	74	5	that	that	SCONJ
easat-8236	74	6	larger	large	ADJ
easat-8236	74	7	companies	company	NOUN
easat-8236	74	8	have	have	VERB
easat-8236	74	9	greater	great	ADJ
easat-8236	74	10	incentives	incentive	NOUN
easat-8236	74	11	to	to	PART
easat-8236	74	12	practice	practice	VERB
easat-8236	74	13	earnings	earning	NOUN
easat-8236	74	14	management	management	NOUN
easat-8236	74	15	to	to	PART
easat-8236	74	16	reduce	reduce	VERB
easat-8236	74	17	the	the	DET
easat-8236	74	18	risks	risk	NOUN
easat-8236	74	19	associated	associate	VERB
easat-8236	74	20	with	with	ADP
easat-8236	74	21	greater	great	ADJ
easat-8236	74	22	public	public	ADJ
easat-8236	74	23	exposure	exposure	NOUN
easat-8236	74	24	and	and	CCONJ
easat-8236	74	25	possible	possible	ADJ
easat-8236	74	26	external	external	ADJ
easat-8236	74	27	intervention	intervention	NOUN
easat-8236	74	28	[	[	X
easat-8236	74	29	28	28	NUM
easat-8236	74	30	]	]	PUNCT
easat-8236	74	31	.	.	PUNCT
easat-8236	75	1	according	accord	VERB
easat-8236	75	2	to	to	ADP
easat-8236	75	3	sweeney	sweeney	NOUN
easat-8236	75	4	[	[	X
easat-8236	75	5	29	29	NUM
easat-8236	75	6	]	]	PUNCT
easat-8236	75	7	entities	entity	NOUN
easat-8236	75	8	with	with	ADP
easat-8236	75	9	more	more	ADV
easat-8236	75	10	restrictive	restrictive	ADJ
easat-8236	75	11	financing	financing	NOUN
easat-8236	75	12	contracts	contract	NOUN
easat-8236	75	13	or	or	CCONJ
easat-8236	75	14	with	with	ADP
easat-8236	75	15	restricted	restricted	ADJ
easat-8236	75	16	renegotiation	renegotiation	NOUN
easat-8236	75	17	capacity	capacity	NOUN
easat-8236	75	18	have	have	VERB
easat-8236	75	19	an	an	DET
easat-8236	75	20	increased	increase	VERB
easat-8236	75	21	tendency	tendency	NOUN
easat-8236	75	22	to	to	PART
easat-8236	75	23	adopt	adopt	VERB
easat-8236	75	24	earnings	earning	NOUN
easat-8236	75	25	management	management	NOUN
easat-8236	75	26	practices	practice	NOUN
easat-8236	75	27	,	,	PUNCT
easat-8236	75	28	as	as	ADP
easat-8236	75	29	a	a	DET
easat-8236	75	30	way	way	NOUN
easat-8236	75	31	to	to	PART
easat-8236	75	32	avoid	avoid	VERB
easat-8236	75	33	possible	possible	ADJ
easat-8236	75	34	penalties	penalty	NOUN
easat-8236	75	35	or	or	CCONJ
easat-8236	75	36	defaults	default	NOUN
easat-8236	75	37	.	.	PUNCT
easat-8236	76	1	he	he	PRON
easat-8236	76	2	also	also	ADV
easat-8236	76	3	highlights	highlight	VERB
easat-8236	76	4	that	that	SCONJ
easat-8236	76	5	the	the	DET
easat-8236	76	6	flexibility	flexibility	NOUN
easat-8236	76	7	inherent	inherent	ADJ
easat-8236	76	8	in	in	ADP
easat-8236	76	9	accounting	accounting	NOUN
easat-8236	76	10	and	and	CCONJ
easat-8236	76	11	financial	financial	ADJ
easat-8236	76	12	reporting	reporting	NOUN
easat-8236	76	13	standards	standard	NOUN
easat-8236	76	14	tends	tend	VERB
easat-8236	76	15	to	to	PART
easat-8236	76	16	encourage	encourage	VERB
easat-8236	76	17	the	the	DET
easat-8236	76	18	adoption	adoption	NOUN
easat-8236	76	19	of	of	ADP
easat-8236	76	20	such	such	ADJ
easat-8236	76	21	practices	practice	NOUN
easat-8236	76	22	.	.	PUNCT
easat-8236	77	1	it	it	PRON
easat-8236	77	2	is	be	AUX
easat-8236	77	3	important	important	ADJ
easat-8236	77	4	to	to	PART
easat-8236	77	5	underline	underline	VERB
easat-8236	77	6	that	that	SCONJ
easat-8236	77	7	creditors	creditor	NOUN
easat-8236	77	8	increasingly	increasingly	ADV
easat-8236	77	9	tend	tend	VERB
easat-8236	77	10	to	to	PART
easat-8236	77	11	exercise	exercise	VERB
easat-8236	77	12	control	control	NOUN
easat-8236	77	13	over	over	ADP
easat-8236	77	14	the	the	DET
easat-8236	77	15	financial	financial	ADJ
easat-8236	77	16	reports	report	NOUN
easat-8236	77	17	of	of	ADP
easat-8236	77	18	debtor	debtor	NOUN
easat-8236	77	19	companies	company	NOUN
easat-8236	77	20	,	,	PUNCT
easat-8236	77	21	which	which	PRON
easat-8236	77	22	mainly	mainly	ADV
easat-8236	77	23	aims	aim	VERB
easat-8236	77	24	at	at	ADP
easat-8236	77	25	restricting	restrict	VERB
easat-8236	77	26	performance	performance	NOUN
easat-8236	77	27	management	management	NOUN
easat-8236	77	28	practices	practice	NOUN
easat-8236	77	29	[	[	X
easat-8236	77	30	30	30	NUM
easat-8236	77	31	]	]	PUNCT
easat-8236	77	32	.	.	PUNCT
easat-8236	78	1	increasingly	increasingly	ADV
easat-8236	78	2	,	,	PUNCT
easat-8236	78	3	creditors	creditor	NOUN
easat-8236	78	4	resort	resort	VERB
easat-8236	78	5	to	to	ADP
easat-8236	78	6	and	and	CCONJ
easat-8236	78	7	require	require	VERB
easat-8236	78	8	that	that	SCONJ
easat-8236	78	9	the	the	DET
easat-8236	78	10	entities	entity	NOUN
easat-8236	78	11	’	'	PUNCT
easat-8236	78	12	financial	financial	ADJ
easat-8236	78	13	reports	report	NOUN
easat-8236	78	14	be	be	AUX
easat-8236	78	15	validated	validate	VERB
easat-8236	78	16	by	by	ADP
easat-8236	78	17	competent	competent	ADJ
easat-8236	78	18	and	and	CCONJ
easat-8236	78	19	independent	independent	ADJ
easat-8236	78	20	financial	financial	ADJ
easat-8236	78	21	auditors	auditor	NOUN
easat-8236	78	22	to	to	PART
easat-8236	78	23	increase	increase	VERB
easat-8236	78	24	their	their	PRON
easat-8236	78	25	credibility	credibility	NOUN
easat-8236	78	26	pinho	pinho	NOUN
easat-8236	78	27	,	,	PUNCT
easat-8236	78	28	et	et	PROPN
easat-8236	78	29	al	al	PROPN
easat-8236	78	30	.	.	PUNCT
easat-8236	79	1	[	[	X
easat-8236	79	2	31	31	NUM
easat-8236	79	3	]	]	PUNCT
easat-8236	79	4	.	.	PUNCT
easat-8236	80	1	pinho	pinho	NOUN
easat-8236	80	2	,	,	PUNCT
easat-8236	80	3	et	et	PROPN
easat-8236	80	4	al	al	PROPN
easat-8236	80	5	.	.	PUNCT
easat-8236	81	1	[	[	X
easat-8236	81	2	3	3	X
easat-8236	81	3	]	]	PUNCT
easat-8236	81	4	reinforce	reinforce	NOUN
easat-8236	81	5	that	that	SCONJ
easat-8236	81	6	the	the	DET
easat-8236	81	7	credibility	credibility	NOUN
easat-8236	81	8	of	of	ADP
easat-8236	81	9	the	the	DET
easat-8236	81	10	financial	financial	ADJ
easat-8236	81	11	report	report	NOUN
easat-8236	81	12	produced	produce	VERB
easat-8236	81	13	by	by	ADP
easat-8236	81	14	companies	company	NOUN
easat-8236	81	15	is	be	AUX
easat-8236	81	16	increasingly	increasingly	ADV
easat-8236	81	17	a	a	DET
easat-8236	81	18	vehicle	vehicle	NOUN
easat-8236	81	19	for	for	ADP
easat-8236	81	20	the	the	DET
easat-8236	81	21	proper	proper	ADJ
easat-8236	81	22	functioning	functioning	NOUN
easat-8236	81	23	of	of	ADP
easat-8236	81	24	the	the	DET
easat-8236	81	25	markets	market	NOUN
easat-8236	81	26	,	,	PUNCT
easat-8236	81	27	with	with	ADP
easat-8236	81	28	the	the	DET
easat-8236	81	29	financial	financial	ADJ
easat-8236	81	30	sector	sector	NOUN
easat-8236	81	31	and	and	CCONJ
easat-8236	81	32	capital	capital	NOUN
easat-8236	81	33	markets	market	NOUN
easat-8236	81	34	being	be	AUX
easat-8236	81	35	particularly	particularly	ADV
easat-8236	81	36	sensitive	sensitive	ADJ
easat-8236	81	37	to	to	ADP
easat-8236	81	38	the	the	DET
easat-8236	81	39	adequacy	adequacy	NOUN
easat-8236	81	40	of	of	ADP
easat-8236	81	41	the	the	DET
easat-8236	81	42	financial	financial	ADJ
easat-8236	81	43	report	report	NOUN
easat-8236	81	44	produced	produce	VERB
easat-8236	81	45	,	,	PUNCT
easat-8236	81	46	with	with	ADP
easat-8236	81	47	several	several	ADJ
easat-8236	81	48	financial	financial	ADJ
easat-8236	81	49	scandals	scandal	NOUN
easat-8236	81	50	known	know	VERB
easat-8236	81	51	worldwide	worldwide	ADV
easat-8236	81	52	that	that	PRON
easat-8236	81	53	have	have	AUX
easat-8236	81	54	occurred	occur	VERB
easat-8236	81	55	due	due	ADJ
easat-8236	81	56	to	to	ADP
easat-8236	81	57	distorted	distorted	ADJ
easat-8236	81	58	financial	financial	ADJ
easat-8236	81	59	information	information	NOUN
easat-8236	81	60	by	by	ADP
easat-8236	81	61	companies	company	NOUN
easat-8236	81	62	.	.	PUNCT
easat-8236	82	1	the	the	DET
easat-8236	82	2	sector	sector	NOUN
easat-8236	82	3	of	of	ADP
easat-8236	82	4	activity	activity	NOUN
easat-8236	82	5	is	be	AUX
easat-8236	82	6	also	also	ADV
easat-8236	82	7	a	a	DET
easat-8236	82	8	factor	factor	NOUN
easat-8236	82	9	that	that	PRON
easat-8236	82	10	influences	influence	VERB
easat-8236	82	11	the	the	DET
easat-8236	82	12	adoption	adoption	NOUN
easat-8236	82	13	of	of	ADP
easat-8236	82	14	earnings	earning	NOUN
easat-8236	82	15	management	management	NOUN
easat-8236	82	16	practices	practice	VERB
easat-8236	82	17	grace	grace	NOUN
easat-8236	82	18	and	and	CCONJ
easat-8236	82	19	leverty	leverty	NOUN
easat-8236	83	1	[	[	X
easat-8236	83	2	32	32	NUM
easat-8236	83	3	]	]	PUNCT
easat-8236	83	4	;	;	PUNCT
easat-8236	83	5	healy	healy	PROPN
easat-8236	83	6	and	and	CCONJ
easat-8236	83	7	wahlen	wahlen	X
easat-8236	83	8	[	[	X
easat-8236	83	9	13	13	NUM
easat-8236	83	10	]	]	PUNCT
easat-8236	83	11	and	and	CCONJ
easat-8236	83	12	michelson	michelson	PROPN
easat-8236	83	13	,	,	PUNCT
easat-8236	83	14	et	et	PROPN
easat-8236	83	15	al	al	PROPN
easat-8236	83	16	.	.	PUNCT
easat-8236	84	1	[	[	X
easat-8236	84	2	33	33	NUM
easat-8236	84	3	]	]	PUNCT
easat-8236	84	4	.	.	PUNCT
easat-8236	85	1	datta	datta	PROPN
easat-8236	85	2	,	,	PUNCT
easat-8236	85	3	et	et	PROPN
easat-8236	85	4	al	al	PROPN
easat-8236	85	5	.	.	PUNCT
easat-8236	86	1	[	[	X
easat-8236	86	2	34	34	NUM
easat-8236	86	3	]	]	PUNCT
easat-8236	86	4	reinforce	reinforce	NOUN
easat-8236	86	5	that	that	SCONJ
easat-8236	86	6	the	the	DET
easat-8236	86	7	most	most	ADV
easat-8236	86	8	competitive	competitive	ADJ
easat-8236	86	9	industries	industry	NOUN
easat-8236	86	10	are	be	AUX
easat-8236	86	11	associated	associate	VERB
easat-8236	86	12	with	with	ADP
easat-8236	86	13	a	a	DET
easat-8236	86	14	higher	high	ADJ
easat-8236	86	15	level	level	NOUN
easat-8236	86	16	of	of	ADP
easat-8236	86	17	results	result	NOUN
easat-8236	86	18	management	management	NOUN
easat-8236	86	19	practices	practice	NOUN
easat-8236	86	20	.	.	PUNCT
easat-8236	87	1	thus	thus	ADV
easat-8236	87	2	,	,	PUNCT
easat-8236	87	3	sectors	sector	NOUN
easat-8236	87	4	that	that	PRON
easat-8236	87	5	face	face	VERB
easat-8236	87	6	greater	great	ADJ
easat-8236	87	7	market	market	NOUN
easat-8236	87	8	competition	competition	NOUN
easat-8236	87	9	may	may	AUX
easat-8236	87	10	be	be	AUX
easat-8236	87	11	better	well	ADV
easat-8236	87	12	able	able	ADJ
easat-8236	87	13	to	to	PART
easat-8236	87	14	manage	manage	VERB
easat-8236	87	15	their	their	PRON
easat-8236	87	16	results	result	NOUN
easat-8236	87	17	to	to	PART
easat-8236	87	18	strategically	strategically	ADV
easat-8236	87	19	limit	limit	VERB
easat-8236	87	20	the	the	DET
easat-8236	87	21	information	information	NOUN
easat-8236	87	22	disclosed	disclose	VERB
easat-8236	87	23	and	and	CCONJ
easat-8236	87	24	to	to	PART
easat-8236	87	25	ensure	ensure	VERB
easat-8236	87	26	a	a	DET
easat-8236	87	27	competitive	competitive	ADJ
easat-8236	87	28	advantage	advantage	NOUN
easat-8236	87	29	over	over	ADP
easat-8236	87	30	competitors	competitor	NOUN
easat-8236	87	31	.	.	PUNCT
easat-8236	88	1	this	this	PRON
easat-8236	88	2	can	can	AUX
easat-8236	88	3	even	even	ADV
easat-8236	88	4	have	have	VERB
easat-8236	88	5	a	a	DET
easat-8236	88	6	sectoral	sectoral	ADJ
easat-8236	88	7	contamination	contamination	NOUN
easat-8236	88	8	effect	effect	NOUN
easat-8236	88	9	,	,	PUNCT
easat-8236	88	10	that	that	ADV
easat-8236	88	11	is	is	ADV
easat-8236	88	12	,	,	PUNCT
easat-8236	88	13	companies	company	NOUN
easat-8236	88	14	tend	tend	VERB
easat-8236	88	15	to	to	PART
easat-8236	88	16	adopt	adopt	VERB
easat-8236	88	17	such	such	ADJ
easat-8236	88	18	practices	practice	NOUN
easat-8236	88	19	if	if	SCONJ
easat-8236	88	20	they	they	PRON
easat-8236	88	21	are	be	AUX
easat-8236	88	22	aware	aware	ADJ
easat-8236	88	23	that	that	SCONJ
easat-8236	88	24	competing	compete	VERB
easat-8236	88	25	companies	company	NOUN
easat-8236	88	26	manipulate	manipulate	VERB
easat-8236	88	27	accounting	accounting	NOUN
easat-8236	88	28	reporting	reporting	NOUN
easat-8236	88	29	[	[	X
easat-8236	88	30	35	35	NUM
easat-8236	88	31	]	]	SYM
easat-8236	88	32	.	.	PUNCT
easat-8236	89	1	1732	1732	NUM
easat-8236	89	2	edelweiss	edelweiss	PROPN
easat-8236	89	3	applied	apply	VERB
easat-8236	89	4	science	science	NOUN
easat-8236	89	5	and	and	CCONJ
easat-8236	89	6	technology	technology	NOUN
easat-8236	89	7	issn	issn	PROPN
easat-8236	89	8	:	:	PUNCT
easat-8236	89	9	2576	2576	NUM
easat-8236	89	10	-	-	SYM
easat-8236	89	11	8484	8484	NUM
easat-8236	89	12	vol	vol	NOUN
easat-8236	89	13	.	.	PROPN
easat-8236	90	1	9	9	NUM
easat-8236	90	2	,	,	PUNCT
easat-8236	90	3	no	no	INTJ
easat-8236	90	4	.	.	NOUN
easat-8236	90	5	6	6	NUM
easat-8236	90	6	:	:	SYM
easat-8236	90	7	1729	1729	NUM
easat-8236	90	8	-	-	SYM
easat-8236	90	9	1739	1739	NUM
easat-8236	90	10	,	,	PUNCT
easat-8236	90	11	2025	2025	NUM
easat-8236	90	12	doi	doi	NOUN
easat-8236	90	13	:	:	PUNCT
easat-8236	90	14	10.55214/25768484.v9i6.8236	10.55214/25768484.v9i6.8236	NUM
easat-8236	90	15	©	©	PROPN
easat-8236	90	16	2025	2025	NUM
easat-8236	90	17	by	by	ADP
easat-8236	90	18	the	the	DET
easat-8236	90	19	authors	author	NOUN
easat-8236	90	20	;	;	PUNCT
easat-8236	91	1	licensee	licensee	PROPN
easat-8236	91	2	learning	learning	NOUN
easat-8236	91	3	gate	gate	NOUN
easat-8236	91	4	according	accord	VERB
easat-8236	91	5	to	to	ADP
easat-8236	91	6	dechow	dechow	ADJ
easat-8236	91	7	and	and	CCONJ
easat-8236	91	8	schrand	schrand	NOUN
easat-8236	92	1	[	[	X
easat-8236	92	2	21	21	NUM
easat-8236	92	3	]	]	X
easat-8236	92	4	entities	entity	NOUN
easat-8236	92	5	tend	tend	VERB
easat-8236	92	6	to	to	PART
easat-8236	92	7	manipulate	manipulate	VERB
easat-8236	92	8	the	the	DET
easat-8236	92	9	taxable	taxable	ADJ
easat-8236	92	10	profit	profit	NOUN
easat-8236	92	11	component	component	NOUN
easat-8236	92	12	,	,	PUNCT
easat-8236	92	13	since	since	SCONJ
easat-8236	92	14	they	they	PRON
easat-8236	92	15	manage	manage	VERB
easat-8236	92	16	the	the	DET
easat-8236	92	17	timing	timing	NOUN
easat-8236	92	18	of	of	ADP
easat-8236	92	19	the	the	DET
easat-8236	92	20	recognition	recognition	NOUN
easat-8236	92	21	of	of	ADP
easat-8236	92	22	results	result	NOUN
easat-8236	92	23	and	and	CCONJ
easat-8236	92	24	,	,	PUNCT
easat-8236	92	25	in	in	ADP
easat-8236	92	26	this	this	DET
easat-8236	92	27	way	way	NOUN
easat-8236	92	28	,	,	PUNCT
easat-8236	92	29	reduce	reduce	VERB
easat-8236	92	30	the	the	DET
easat-8236	92	31	taxes	taxis	NOUN
easat-8236	92	32	payable	payable	ADJ
easat-8236	92	33	in	in	ADP
easat-8236	92	34	the	the	DET
easat-8236	92	35	current	current	ADJ
easat-8236	92	36	financial	financial	ADJ
easat-8236	92	37	year	year	NOUN
easat-8236	92	38	.	.	PUNCT
easat-8236	93	1	those	those	DET
easat-8236	93	2	authors	author	NOUN
easat-8236	93	3	conclude	conclude	VERB
easat-8236	93	4	that	that	SCONJ
easat-8236	93	5	if	if	SCONJ
easat-8236	93	6	the	the	DET
easat-8236	93	7	indicators	indicator	NOUN
easat-8236	93	8	show	show	VERB
easat-8236	93	9	that	that	SCONJ
easat-8236	93	10	the	the	DET
easat-8236	93	11	tax	tax	NOUN
easat-8236	93	12	rate	rate	NOUN
easat-8236	93	13	in	in	ADP
easat-8236	93	14	the	the	DET
easat-8236	93	15	subsequent	subsequent	ADJ
easat-8236	93	16	period	period	NOUN
easat-8236	93	17	is	be	AUX
easat-8236	93	18	lower	low	ADJ
easat-8236	93	19	,	,	PUNCT
easat-8236	93	20	managers	manager	NOUN
easat-8236	93	21	tend	tend	VERB
easat-8236	93	22	to	to	PART
easat-8236	93	23	transfer	transfer	VERB
easat-8236	93	24	results	result	NOUN
easat-8236	93	25	from	from	ADP
easat-8236	93	26	the	the	DET
easat-8236	93	27	current	current	ADJ
easat-8236	93	28	period	period	NOUN
easat-8236	93	29	to	to	ADP
easat-8236	93	30	the	the	DET
easat-8236	93	31	next	next	ADJ
easat-8236	93	32	period	period	NOUN
easat-8236	93	33	and	and	CCONJ
easat-8236	93	34	thus	thus	ADV
easat-8236	93	35	reduce	reduce	VERB
easat-8236	93	36	the	the	DET
easat-8236	93	37	tax	tax	NOUN
easat-8236	93	38	burden	burden	NOUN
easat-8236	93	39	,	,	PUNCT
easat-8236	93	40	enjoying	enjoy	VERB
easat-8236	93	41	immediate	immediate	ADJ
easat-8236	93	42	tax	tax	NOUN
easat-8236	93	43	savings	saving	NOUN
easat-8236	93	44	.	.	PUNCT
easat-8236	94	1	it	it	PRON
easat-8236	94	2	is	be	AUX
easat-8236	94	3	widely	widely	ADV
easat-8236	94	4	investigated	investigate	VERB
easat-8236	94	5	that	that	SCONJ
easat-8236	94	6	aggressive	aggressive	ADJ
easat-8236	94	7	practices	practice	NOUN
easat-8236	94	8	are	be	AUX
easat-8236	94	9	used	use	VERB
easat-8236	94	10	by	by	ADP
easat-8236	94	11	financial	financial	ADJ
easat-8236	94	12	reporting	reporting	NOUN
easat-8236	94	13	professionals	professional	NOUN
easat-8236	94	14	and	and	CCONJ
easat-8236	94	15	,	,	PUNCT
easat-8236	94	16	also	also	ADV
easat-8236	94	17	,	,	PUNCT
easat-8236	94	18	the	the	DET
easat-8236	94	19	main	main	ADJ
easat-8236	94	20	intents	intent	NOUN
easat-8236	94	21	of	of	ADP
easat-8236	94	22	such	such	ADJ
easat-8236	94	23	practices	practice	NOUN
easat-8236	94	24	,	,	PUNCT
easat-8236	94	25	as	as	SCONJ
easat-8236	94	26	discussed	discuss	VERB
easat-8236	94	27	above	above	ADV
easat-8236	94	28	.	.	PUNCT
easat-8236	95	1	but	but	CCONJ
easat-8236	95	2	in	in	ADP
easat-8236	95	3	fact	fact	NOUN
easat-8236	95	4	,	,	PUNCT
easat-8236	95	5	there	there	PRON
easat-8236	95	6	is	be	VERB
easat-8236	95	7	quite	quite	ADV
easat-8236	95	8	less	less	ADJ
easat-8236	95	9	evidence	evidence	NOUN
easat-8236	95	10	of	of	ADP
easat-8236	95	11	the	the	DET
easat-8236	95	12	accounting	accounting	NOUN
easat-8236	95	13	areas	area	NOUN
easat-8236	95	14	that	that	PRON
easat-8236	95	15	tend	tend	VERB
easat-8236	95	16	to	to	PART
easat-8236	95	17	be	be	AUX
easat-8236	95	18	more	more	ADV
easat-8236	95	19	affected	affect	VERB
easat-8236	95	20	by	by	ADP
easat-8236	95	21	those	those	DET
easat-8236	95	22	aggressive	aggressive	ADJ
easat-8236	95	23	practices	practice	NOUN
easat-8236	95	24	.	.	PUNCT
easat-8236	96	1	therefore	therefore	ADV
easat-8236	96	2	,	,	PUNCT
easat-8236	96	3	this	this	DET
easat-8236	96	4	research	research	NOUN
easat-8236	96	5	aims	aim	VERB
easat-8236	96	6	to	to	PART
easat-8236	96	7	identify	identify	VERB
easat-8236	96	8	those	those	DET
easat-8236	96	9	significantly	significantly	ADV
easat-8236	96	10	affected	affected	ADJ
easat-8236	96	11	accounting	accounting	NOUN
easat-8236	96	12	areas	area	NOUN
easat-8236	96	13	,	,	PUNCT
easat-8236	96	14	as	as	SCONJ
easat-8236	96	15	developed	develop	VERB
easat-8236	96	16	in	in	ADP
easat-8236	96	17	the	the	DET
easat-8236	96	18	following	follow	VERB
easat-8236	96	19	steps	step	NOUN
easat-8236	96	20	of	of	ADP
easat-8236	96	21	this	this	DET
easat-8236	96	22	research	research	NOUN
easat-8236	96	23	.	.	PUNCT
easat-8236	97	1	the	the	DET
easat-8236	97	2	next	next	ADJ
easat-8236	97	3	section	section	NOUN
easat-8236	97	4	presents	present	VERB
easat-8236	97	5	the	the	DET
easat-8236	97	6	materials	material	NOUN
easat-8236	97	7	and	and	CCONJ
easat-8236	97	8	methods	method	NOUN
easat-8236	97	9	followed	follow	VERB
easat-8236	97	10	in	in	ADP
easat-8236	97	11	this	this	DET
easat-8236	97	12	research	research	NOUN
easat-8236	97	13	.	.	PUNCT
easat-8236	98	1	3	3	X
easat-8236	98	2	.	.	X
easat-8236	98	3	materials	material	NOUN
easat-8236	98	4	and	and	CCONJ
easat-8236	98	5	methods	method	NOUN
easat-8236	98	6	the	the	DET
easat-8236	98	7	objective	objective	NOUN
easat-8236	98	8	of	of	ADP
easat-8236	98	9	this	this	DET
easat-8236	98	10	article	article	NOUN
easat-8236	98	11	is	be	AUX
easat-8236	98	12	to	to	PART
easat-8236	98	13	identify	identify	VERB
easat-8236	98	14	to	to	ADP
easat-8236	98	15	what	what	DET
easat-8236	98	16	extent	extent	NOUN
easat-8236	98	17	earnings	earning	NOUN
easat-8236	98	18	management	management	NOUN
easat-8236	98	19	techniques	technique	NOUN
easat-8236	98	20	are	be	AUX
easat-8236	98	21	used	use	VERB
easat-8236	98	22	specifically	specifically	ADV
easat-8236	98	23	in	in	ADP
easat-8236	98	24	angola	angola	PROPN
easat-8236	98	25	and	and	CCONJ
easat-8236	98	26	in	in	ADP
easat-8236	98	27	what	what	PRON
easat-8236	98	28	areas	area	NOUN
easat-8236	98	29	such	such	ADJ
easat-8236	98	30	usage	usage	NOUN
easat-8236	98	31	tends	tend	VERB
easat-8236	98	32	to	to	PART
easat-8236	98	33	be	be	AUX
easat-8236	98	34	more	more	ADV
easat-8236	98	35	frequent	frequent	ADJ
easat-8236	98	36	.	.	PUNCT
easat-8236	99	1	to	to	PART
easat-8236	99	2	obtain	obtain	VERB
easat-8236	99	3	statistical	statistical	ADJ
easat-8236	99	4	evidence	evidence	NOUN
easat-8236	99	5	about	about	ADP
easat-8236	99	6	the	the	DET
easat-8236	99	7	above	above	ADV
easat-8236	99	8	-	-	PUNCT
easat-8236	99	9	mentioned	mention	VERB
easat-8236	99	10	objective	objective	NOUN
easat-8236	99	11	,	,	PUNCT
easat-8236	99	12	a	a	DET
easat-8236	99	13	survey	survey	NOUN
easat-8236	99	14	was	be	AUX
easat-8236	99	15	prepared	prepare	VERB
easat-8236	99	16	and	and	CCONJ
easat-8236	99	17	sent	send	VERB
easat-8236	99	18	to	to	ADP
easat-8236	99	19	auditors	auditor	NOUN
easat-8236	99	20	who	who	PRON
easat-8236	99	21	work	work	VERB
easat-8236	99	22	in	in	ADP
easat-8236	99	23	big	big	ADJ
easat-8236	99	24	four	four	NUM
easat-8236	99	25	auditing	auditing	NOUN
easat-8236	99	26	companies	company	NOUN
easat-8236	99	27	in	in	ADP
easat-8236	99	28	angola	angola	PROPN
easat-8236	99	29	.	.	PUNCT
easat-8236	100	1	according	accord	VERB
easat-8236	100	2	to	to	ADP
easat-8236	100	3	the	the	DET
easat-8236	100	4	2022	2022	NUM
easat-8236	100	5	audit	audit	NOUN
easat-8236	100	6	analytics	analytic	NOUN
easat-8236	100	7	report	report	NOUN
easat-8236	100	8	,	,	PUNCT
easat-8236	100	9	it	it	PRON
easat-8236	100	10	is	be	AUX
easat-8236	100	11	observed	observe	VERB
easat-8236	100	12	that	that	SCONJ
easat-8236	100	13	big	big	ADJ
easat-8236	100	14	four	four	NUM
easat-8236	100	15	auditing	auditing	NOUN
easat-8236	100	16	companies	company	NOUN
easat-8236	100	17	absorb	absorb	VERB
easat-8236	100	18	the	the	DET
easat-8236	100	19	greater	great	ADJ
easat-8236	100	20	part	part	NOUN
easat-8236	100	21	of	of	ADP
easat-8236	100	22	the	the	DET
easat-8236	100	23	financial	financial	ADJ
easat-8236	100	24	auditing	auditing	NOUN
easat-8236	100	25	market	market	NOUN
easat-8236	100	26	and	and	CCONJ
easat-8236	100	27	that	that	SCONJ
easat-8236	100	28	their	their	PRON
easat-8236	100	29	partners	partner	NOUN
easat-8236	100	30	and	and	CCONJ
easat-8236	100	31	staff	staff	NOUN
easat-8236	100	32	's	's	PART
easat-8236	100	33	perception	perception	NOUN
easat-8236	100	34	of	of	ADP
easat-8236	100	35	this	this	DET
easat-8236	100	36	issue	issue	NOUN
easat-8236	100	37	incorporates	incorporate	VERB
easat-8236	100	38	a	a	DET
easat-8236	100	39	profound	profound	ADJ
easat-8236	100	40	and	and	CCONJ
easat-8236	100	41	relevant	relevant	ADJ
easat-8236	100	42	experience	experience	NOUN
easat-8236	100	43	in	in	ADP
easat-8236	100	44	this	this	DET
easat-8236	100	45	area	area	NOUN
easat-8236	100	46	.	.	PUNCT
easat-8236	101	1	as	as	ADP
easat-8236	101	2	a	a	DET
easat-8236	101	3	result	result	NOUN
easat-8236	101	4	of	of	ADP
easat-8236	101	5	the	the	DET
easat-8236	101	6	survey	survey	NOUN
easat-8236	101	7	carried	carry	VERB
easat-8236	101	8	out	out	ADP
easat-8236	101	9	,	,	PUNCT
easat-8236	101	10	160	160	NUM
easat-8236	101	11	valid	valid	ADJ
easat-8236	101	12	responses	response	NOUN
easat-8236	101	13	have	have	AUX
easat-8236	101	14	been	be	AUX
easat-8236	101	15	obtained	obtain	VERB
easat-8236	101	16	and	and	CCONJ
easat-8236	101	17	are	be	AUX
easat-8236	101	18	thus	thus	ADV
easat-8236	101	19	subject	subject	ADJ
easat-8236	101	20	to	to	ADP
easat-8236	101	21	this	this	DET
easat-8236	101	22	empirical	empirical	ADJ
easat-8236	101	23	study	study	NOUN
easat-8236	101	24	.	.	PUNCT
easat-8236	102	1	some	some	DET
easat-8236	102	2	responses	response	NOUN
easat-8236	102	3	showed	show	VERB
easat-8236	102	4	that	that	SCONJ
easat-8236	102	5	responders	responder	NOUN
easat-8236	102	6	did	do	AUX
easat-8236	102	7	not	not	PART
easat-8236	102	8	show	show	VERB
easat-8236	102	9	a	a	DET
easat-8236	102	10	significant	significant	ADJ
easat-8236	102	11	experience	experience	NOUN
easat-8236	102	12	related	relate	VERB
easat-8236	102	13	to	to	ADP
easat-8236	102	14	accrual	accrual	ADJ
easat-8236	102	15	matters	matter	NOUN
easat-8236	102	16	,	,	PUNCT
easat-8236	102	17	and	and	CCONJ
easat-8236	102	18	therefore	therefore	ADV
easat-8236	102	19	,	,	PUNCT
easat-8236	102	20	such	such	ADJ
easat-8236	102	21	answers	answer	NOUN
easat-8236	102	22	were	be	AUX
easat-8236	102	23	not	not	PART
easat-8236	102	24	considered	consider	VERB
easat-8236	102	25	valid	valid	ADJ
easat-8236	102	26	for	for	ADP
easat-8236	102	27	this	this	DET
easat-8236	102	28	study	study	NOUN
easat-8236	102	29	.	.	PUNCT
easat-8236	103	1	the	the	DET
easat-8236	103	2	sample	sample	NOUN
easat-8236	103	3	size	size	NOUN
easat-8236	103	4	is	be	AUX
easat-8236	103	5	adequate	adequate	ADJ
easat-8236	103	6	for	for	ADP
easat-8236	103	7	the	the	DET
easat-8236	103	8	universe	universe	NOUN
easat-8236	103	9	under	under	ADP
easat-8236	103	10	study	study	NOUN
easat-8236	103	11	in	in	ADP
easat-8236	103	12	angola	angola	PROPN
easat-8236	103	13	,	,	PUNCT
easat-8236	103	14	having	have	VERB
easat-8236	103	15	in	in	ADP
easat-8236	103	16	mind	mind	NOUN
easat-8236	103	17	a	a	DET
easat-8236	103	18	total	total	NOUN
easat-8236	103	19	of	of	ADP
easat-8236	103	20	around	around	ADV
easat-8236	103	21	1.200	1.200	NUM
easat-8236	103	22	audit	audit	NOUN
easat-8236	103	23	partners	partner	NOUN
easat-8236	103	24	and	and	CCONJ
easat-8236	103	25	staff	staff	NOUN
easat-8236	103	26	operating	operate	VERB
easat-8236	103	27	in	in	ADP
easat-8236	103	28	big	big	ADJ
easat-8236	103	29	four	four	NUM
easat-8236	103	30	audit	audit	NOUN
easat-8236	103	31	firms	firm	NOUN
easat-8236	103	32	in	in	ADP
easat-8236	103	33	this	this	DET
easat-8236	103	34	region	region	NOUN
easat-8236	103	35	,	,	PUNCT
easat-8236	103	36	according	accord	VERB
easat-8236	103	37	to	to	ADP
easat-8236	103	38	the	the	DET
easat-8236	103	39	reports	report	NOUN
easat-8236	103	40	available	available	ADJ
easat-8236	103	41	in	in	ADP
easat-8236	103	42	corporate	corporate	ADJ
easat-8236	103	43	reports	report	NOUN
easat-8236	103	44	.	.	PUNCT
easat-8236	104	1	equation	equation	NOUN
easat-8236	104	2	1	1	NUM
easat-8236	104	3	was	be	AUX
easat-8236	104	4	followed	follow	VERB
easat-8236	104	5	for	for	ADP
easat-8236	104	6	calculating	calculate	VERB
easat-8236	104	7	the	the	DET
easat-8236	104	8	minimum	minimum	ADJ
easat-8236	104	9	sample	sample	NOUN
easat-8236	104	10	size	size	NOUN
easat-8236	104	11	for	for	ADP
easat-8236	104	12	a	a	DET
easat-8236	104	13	95	95	NUM
easat-8236	104	14	%	%	NOUN
easat-8236	104	15	confidence	confidence	NOUN
easat-8236	104	16	level	level	NOUN
easat-8236	104	17	for	for	ADP
easat-8236	104	18	such	such	DET
easat-8236	104	19	a	a	DET
easat-8236	104	20	study	study	NOUN
easat-8236	104	21	.	.	PUNCT
easat-8236	105	1	𝑛	𝑛	PRON
easat-8236	105	2	=	=	SYM
easat-8236	105	3	𝑝	𝑝	PROPN
easat-8236	105	4	𝑥	𝑥	X
easat-8236	105	5	𝑞	𝑞	X
easat-8236	105	6	𝐷2	𝐷2	NOUN
easat-8236	105	7	𝑍𝑎	𝑍𝑎	PROPN
easat-8236	105	8	2	2	NUM
easat-8236	105	9	+	+	SYM
easat-8236	105	10	𝑝	𝑝	NOUN
easat-8236	105	11	𝑥	𝑥	X
easat-8236	105	12	𝑞	𝑞	X
easat-8236	105	13	𝑁	𝑁	PROPN
easat-8236	105	14	(	(	PUNCT
easat-8236	105	15	1	1	NUM
easat-8236	105	16	)	)	PUNCT
easat-8236	105	17	being	be	AUX
easat-8236	105	18	:	:	PUNCT
easat-8236	105	19	•	•	NUM
easat-8236	105	20	n	n	CCONJ
easat-8236	105	21	,	,	PUNCT
easat-8236	105	22	the	the	DET
easat-8236	105	23	sample	sample	NOUN
easat-8236	105	24	size	size	NOUN
easat-8236	105	25	;	;	PUNCT
easat-8236	105	26	•	•	NUM
easat-8236	105	27	zα/2	zα/2	NOUN
easat-8236	105	28	,	,	PUNCT
easat-8236	105	29	the	the	DET
easat-8236	105	30	critical	critical	ADJ
easat-8236	105	31	value	value	NOUN
easat-8236	105	32	that	that	PRON
easat-8236	105	33	corresponds	correspond	VERB
easat-8236	105	34	to	to	ADP
easat-8236	105	35	the	the	DET
easat-8236	105	36	desired	desire	VERB
easat-8236	105	37	degree	degree	NOUN
easat-8236	105	38	of	of	ADP
easat-8236	105	39	confidence	confidence	NOUN
easat-8236	105	40	(	(	PUNCT
easat-8236	105	41	1.96	1.96	NUM
easat-8236	105	42	)	)	PUNCT
easat-8236	105	43	;	;	PUNCT
easat-8236	105	44	•	•	ADP
easat-8236	106	1	p	p	X
easat-8236	106	2	,	,	PUNCT
easat-8236	106	3	the	the	DET
easat-8236	106	4	proportion	proportion	NOUN
easat-8236	106	5	of	of	ADP
easat-8236	106	6	the	the	DET
easat-8236	106	7	population	population	NOUN
easat-8236	106	8	that	that	PRON
easat-8236	106	9	verifies	verify	VERB
easat-8236	106	10	the	the	DET
easat-8236	106	11	characteristic	characteristic	NOUN
easat-8236	106	12	under	under	ADP
easat-8236	106	13	study	study	NOUN
easat-8236	106	14	(	(	PUNCT
easat-8236	106	15	92.9	92.9	NUM
easat-8236	106	16	%	%	NOUN
easat-8236	106	17	)	)	PUNCT
easat-8236	106	18	;	;	PUNCT
easat-8236	106	19	•	•	NOUN
easat-8236	106	20	q	q	NOUN
easat-8236	106	21	,	,	PUNCT
easat-8236	106	22	the	the	DET
easat-8236	106	23	proportion	proportion	NOUN
easat-8236	106	24	of	of	ADP
easat-8236	106	25	the	the	DET
easat-8236	106	26	population	population	NOUN
easat-8236	106	27	that	that	PRON
easat-8236	106	28	does	do	AUX
easat-8236	106	29	not	not	PART
easat-8236	106	30	verify	verify	VERB
easat-8236	106	31	the	the	DET
easat-8236	106	32	characteristic	characteristic	NOUN
easat-8236	106	33	under	under	ADP
easat-8236	106	34	study	study	NOUN
easat-8236	106	35	,	,	PUNCT
easat-8236	106	36	i.e.	i.e.	X
easat-8236	106	37	(	(	PUNCT
easat-8236	106	38	1	1	NUM
easat-8236	106	39	-	-	NUM
easat-8236	106	40	p	p	X
easat-8236	106	41	=	=	NOUN
easat-8236	106	42	7.1	7.1	NUM
easat-8236	106	43	%	%	NOUN
easat-8236	106	44	)	)	PUNCT
easat-8236	106	45	;	;	PUNCT
easat-8236	106	46	and	and	CCONJ
easat-8236	106	47	•	•	NUM
easat-8236	106	48	d	d	NOUN
easat-8236	106	49	,	,	PUNCT
easat-8236	106	50	the	the	DET
easat-8236	106	51	margin	margin	NOUN
easat-8236	106	52	of	of	ADP
easat-8236	106	53	error	error	NOUN
easat-8236	106	54	or	or	CCONJ
easat-8236	106	55	maximum	maximum	ADJ
easat-8236	106	56	estimation	estimation	NOUN
easat-8236	106	57	error	error	NOUN
easat-8236	106	58	that	that	PRON
easat-8236	106	59	identifies	identify	VERB
easat-8236	106	60	the	the	DET
easat-8236	106	61	maximum	maximum	ADJ
easat-8236	106	62	difference	difference	NOUN
easat-8236	106	63	between	between	ADP
easat-8236	106	64	the	the	DET
easat-8236	106	65	sample	sample	NOUN
easat-8236	106	66	mean	mean	NOUN
easat-8236	106	67	(	(	PUNCT
easat-8236	106	68	x	x	NOUN
easat-8236	106	69	)	)	PUNCT
easat-8236	106	70	and	and	CCONJ
easat-8236	106	71	the	the	DET
easat-8236	106	72	true	true	ADJ
easat-8236	106	73	population	population	NOUN
easat-8236	106	74	mean	mean	VERB
easat-8236	106	75	(	(	PUNCT
easat-8236	106	76	5	5	NUM
easat-8236	106	77	%	%	NOUN
easat-8236	106	78	)	)	PUNCT
easat-8236	106	79	.	.	PUNCT
easat-8236	107	1	for	for	SCONJ
easat-8236	107	2	the	the	DET
easat-8236	107	3	data	datum	NOUN
easat-8236	107	4	collected	collect	VERB
easat-8236	107	5	,	,	PUNCT
easat-8236	107	6	it	it	PRON
easat-8236	107	7	was	be	AUX
easat-8236	107	8	calculated	calculate	VERB
easat-8236	107	9	a	a	DET
easat-8236	107	10	relevant	relevant	ADJ
easat-8236	107	11	sample	sample	NOUN
easat-8236	107	12	of	of	ADP
easat-8236	107	13	90	90	NUM
easat-8236	107	14	answers	answer	NOUN
easat-8236	107	15	.	.	PUNCT
easat-8236	108	1	thus	thus	ADV
easat-8236	108	2	,	,	PUNCT
easat-8236	108	3	the	the	DET
easat-8236	108	4	sample	sample	NOUN
easat-8236	108	5	size	size	NOUN
easat-8236	108	6	obtained	obtain	VERB
easat-8236	108	7	of	of	ADP
easat-8236	108	8	160	160	NUM
easat-8236	108	9	valid	valid	ADJ
easat-8236	108	10	responses	response	NOUN
easat-8236	108	11	is	be	AUX
easat-8236	108	12	adequate	adequate	ADJ
easat-8236	108	13	for	for	ADP
easat-8236	108	14	the	the	DET
easat-8236	108	15	study	study	NOUN
easat-8236	108	16	.	.	PUNCT
easat-8236	109	1	the	the	DET
easat-8236	109	2	survey	survey	NOUN
easat-8236	109	3	intended	intend	VERB
easat-8236	109	4	to	to	PART
easat-8236	109	5	assess	assess	VERB
easat-8236	109	6	the	the	DET
easat-8236	109	7	auditors	auditor	NOUN
easat-8236	109	8	'	'	PART
easat-8236	109	9	opinions	opinion	NOUN
easat-8236	109	10	on	on	ADP
easat-8236	109	11	the	the	DET
easat-8236	109	12	usage	usage	NOUN
easat-8236	109	13	of	of	ADP
easat-8236	109	14	discretionary	discretionary	ADJ
easat-8236	109	15	accruals	accrual	NOUN
easat-8236	109	16	based	base	VERB
easat-8236	109	17	on	on	ADP
easat-8236	109	18	a	a	DET
easat-8236	109	19	five	five	NUM
easat-8236	109	20	-	-	PUNCT
easat-8236	109	21	level	level	NOUN
easat-8236	109	22	likert	likert	ADJ
easat-8236	109	23	scale	scale	NOUN
easat-8236	109	24	.	.	PUNCT
easat-8236	110	1	according	accord	VERB
easat-8236	110	2	to	to	ADP
easat-8236	110	3	reis	reis	NOUN
easat-8236	110	4	,	,	PUNCT
easat-8236	110	5	et	et	PROPN
easat-8236	110	6	al	al	PROPN
easat-8236	110	7	.	.	PUNCT
easat-8236	111	1	[	[	X
easat-8236	111	2	36	36	NUM
easat-8236	111	3	]	]	PUNCT
easat-8236	111	4	the	the	DET
easat-8236	111	5	instrument	instrument	NOUN
easat-8236	111	6	used	use	VERB
easat-8236	111	7	is	be	AUX
easat-8236	111	8	adequate	adequate	ADJ
easat-8236	111	9	to	to	PART
easat-8236	111	10	evaluate	evaluate	VERB
easat-8236	111	11	the	the	DET
easat-8236	111	12	opinion	opinion	NOUN
easat-8236	111	13	or	or	CCONJ
easat-8236	111	14	acceptance	acceptance	NOUN
easat-8236	111	15	degree	degree	NOUN
easat-8236	111	16	of	of	ADP
easat-8236	111	17	a	a	DET
easat-8236	111	18	certain	certain	ADJ
easat-8236	111	19	issue	issue	NOUN
easat-8236	111	20	under	under	ADP
easat-8236	111	21	evaluation	evaluation	NOUN
easat-8236	111	22	.	.	PUNCT
easat-8236	112	1	furthermore	furthermore	ADV
easat-8236	112	2	,	,	PUNCT
easat-8236	112	3	respondents	respondent	NOUN
easat-8236	112	4	had	have	VERB
easat-8236	112	5	to	to	PART
easat-8236	112	6	identify	identify	VERB
easat-8236	112	7	in	in	ADP
easat-8236	112	8	what	what	PRON
easat-8236	112	9	accounting	accounting	NOUN
easat-8236	112	10	areas	area	NOUN
easat-8236	112	11	such	such	ADJ
easat-8236	112	12	abusive	abusive	ADJ
easat-8236	112	13	techniques	technique	NOUN
easat-8236	112	14	were	be	AUX
easat-8236	112	15	used	use	VERB
easat-8236	112	16	.	.	PUNCT
easat-8236	113	1	the	the	DET
easat-8236	113	2	survey	survey	NOUN
easat-8236	113	3	is	be	AUX
easat-8236	113	4	intended	intend	VERB
easat-8236	113	5	to	to	PART
easat-8236	113	6	assess	assess	VERB
easat-8236	113	7	in	in	ADP
easat-8236	113	8	what	what	PRON
easat-8236	113	9	accounting	accounting	NOUN
easat-8236	113	10	areas	area	NOUN
easat-8236	113	11	such	such	ADJ
easat-8236	113	12	usage	usage	NOUN
easat-8236	113	13	is	be	AUX
easat-8236	113	14	to	to	PART
easat-8236	113	15	be	be	AUX
easat-8236	113	16	considered	consider	VERB
easat-8236	113	17	more	more	ADV
easat-8236	113	18	frequent	frequent	ADJ
easat-8236	113	19	,	,	PUNCT
easat-8236	113	20	with	with	ADP
easat-8236	113	21	the	the	DET
easat-8236	113	22	intent	intent	NOUN
easat-8236	113	23	to	to	PART
easat-8236	113	24	identify	identify	VERB
easat-8236	113	25	critical	critical	ADJ
easat-8236	113	26	areas	area	NOUN
easat-8236	113	27	that	that	PRON
easat-8236	113	28	are	be	AUX
easat-8236	113	29	more	more	ADV
easat-8236	113	30	affected	affect	VERB
easat-8236	113	31	by	by	ADP
easat-8236	113	32	such	such	ADJ
easat-8236	113	33	practices	practice	NOUN
easat-8236	113	34	.	.	PUNCT
easat-8236	114	1	for	for	ADP
easat-8236	114	2	this	this	DET
easat-8236	114	3	purpose	purpose	NOUN
easat-8236	114	4	,	,	PUNCT
easat-8236	114	5	a	a	DET
easat-8236	114	6	linear	linear	ADJ
easat-8236	114	7	regression	regression	NOUN
easat-8236	114	8	model	model	NOUN
easat-8236	114	9	was	be	AUX
easat-8236	114	10	applied	apply	VERB
easat-8236	114	11	through	through	ADP
easat-8236	114	12	spss	spss	PROPN
easat-8236	114	13	30	30	NUM
easat-8236	114	14	,	,	PUNCT
easat-8236	114	15	where	where	SCONJ
easat-8236	114	16	this	this	DET
easat-8236	114	17	use	use	NOUN
easat-8236	114	18	constitutes	constitute	VERB
easat-8236	114	19	the	the	DET
easat-8236	114	20	dependent	dependent	ADJ
easat-8236	114	21	variable	variable	NOUN
easat-8236	114	22	,	,	PUNCT
easat-8236	114	23	whose	whose	DET
easat-8236	114	24	inclusion	inclusion	NOUN
easat-8236	114	25	of	of	ADP
easat-8236	114	26	variables	variable	NOUN
easat-8236	114	27	followed	follow	VERB
easat-8236	114	28	the	the	DET
easat-8236	114	29	stepwise	stepwise	ADJ
easat-8236	114	30	methodology	methodology	NOUN
easat-8236	114	31	.	.	PUNCT
easat-8236	115	1	it	it	PRON
easat-8236	115	2	is	be	AUX
easat-8236	115	3	also	also	ADV
easat-8236	115	4	important	important	ADJ
easat-8236	115	5	to	to	PART
easat-8236	115	6	highlight	highlight	VERB
easat-8236	115	7	that	that	SCONJ
easat-8236	115	8	the	the	DET
easat-8236	115	9	durbin	durbin	ADJ
easat-8236	115	10	-	-	PUNCT
easat-8236	115	11	watson	watson	NOUN
easat-8236	115	12	test	test	NOUN
easat-8236	115	13	was	be	AUX
easat-8236	115	14	applied	apply	VERB
easat-8236	115	15	to	to	PART
easat-8236	115	16	evaluate	evaluate	VERB
easat-8236	115	17	possible	possible	ADJ
easat-8236	115	18	correlations	correlation	NOUN
easat-8236	115	19	between	between	ADP
easat-8236	115	20	the	the	DET
easat-8236	115	21	variables	variable	NOUN
easat-8236	115	22	used	use	VERB
easat-8236	115	23	in	in	ADP
easat-8236	115	24	the	the	DET
easat-8236	115	25	model	model	NOUN
easat-8236	115	26	[	[	X
easat-8236	115	27	37	37	NUM
easat-8236	115	28	]	]	PUNCT
easat-8236	115	29	.	.	PUNCT
easat-8236	116	1	1733	1733	NUM
easat-8236	116	2	edelweiss	edelweiss	PROPN
easat-8236	116	3	applied	apply	VERB
easat-8236	116	4	science	science	NOUN
easat-8236	116	5	and	and	CCONJ
easat-8236	116	6	technology	technology	NOUN
easat-8236	116	7	issn	issn	PROPN
easat-8236	116	8	:	:	PUNCT
easat-8236	116	9	2576	2576	NUM
easat-8236	116	10	-	-	SYM
easat-8236	116	11	8484	8484	NUM
easat-8236	116	12	vol	vol	NOUN
easat-8236	116	13	.	.	PROPN
easat-8236	117	1	9	9	NUM
easat-8236	117	2	,	,	PUNCT
easat-8236	117	3	no	no	INTJ
easat-8236	117	4	.	.	NOUN
easat-8236	117	5	6	6	NUM
easat-8236	117	6	:	:	SYM
easat-8236	117	7	1729	1729	NUM
easat-8236	117	8	-	-	SYM
easat-8236	117	9	1739	1739	NUM
easat-8236	117	10	,	,	PUNCT
easat-8236	117	11	2025	2025	NUM
easat-8236	117	12	doi	doi	NOUN
easat-8236	117	13	:	:	PUNCT
easat-8236	117	14	10.55214/25768484.v9i6.8236	10.55214/25768484.v9i6.8236	NUM
easat-8236	117	15	©	©	PROPN
easat-8236	117	16	2025	2025	NUM
easat-8236	117	17	by	by	ADP
easat-8236	117	18	the	the	DET
easat-8236	117	19	authors	author	NOUN
easat-8236	117	20	;	;	PUNCT
easat-8236	117	21	licensee	licensee	PROPN
easat-8236	117	22	learning	learning	NOUN
easat-8236	117	23	gate	gate	NOUN
easat-8236	117	24	4	4	PROPN
easat-8236	117	25	.	.	PUNCT
easat-8236	118	1	results	result	NOUN
easat-8236	118	2	regarding	regard	VERB
easat-8236	118	3	the	the	DET
easat-8236	118	4	respondents	respondent	NOUN
easat-8236	118	5	’	'	PUNCT
easat-8236	118	6	experience	experience	NOUN
easat-8236	118	7	,	,	PUNCT
easat-8236	118	8	the	the	DET
easat-8236	118	9	results	result	NOUN
easat-8236	118	10	are	be	AUX
easat-8236	118	11	presented	present	VERB
easat-8236	118	12	in	in	ADP
easat-8236	118	13	table	table	NOUN
easat-8236	118	14	1	1	NUM
easat-8236	118	15	.	.	PUNCT
easat-8236	118	16	table	table	NOUN
easat-8236	118	17	1	1	NUM
easat-8236	118	18	.	.	PUNCT
easat-8236	118	19	respondents	respondent	NOUN
easat-8236	118	20	'	'	PART
easat-8236	118	21	experience	experience	NOUN
easat-8236	118	22	.	.	PUNCT
easat-8236	119	1	professional	professional	ADJ
easat-8236	119	2	experience	experience	NOUN
easat-8236	119	3	absolute	absolute	ADJ
easat-8236	119	4	frequency	frequency	NOUN
easat-8236	119	5	percentage	percentage	NOUN
easat-8236	119	6	less	less	ADJ
easat-8236	119	7	than	than	ADP
easat-8236	119	8	5	5	NUM
easat-8236	119	9	years	year	NOUN
easat-8236	119	10	43	43	NUM
easat-8236	119	11	27	27	NUM
easat-8236	119	12	%	%	NOUN
easat-8236	119	13	from	from	ADP
easat-8236	119	14	5	5	NUM
easat-8236	119	15	to	to	PART
easat-8236	119	16	10	10	NUM
easat-8236	119	17	years	year	NOUN
easat-8236	119	18	63	63	NUM
easat-8236	119	19	39	39	NUM
easat-8236	119	20	%	%	NOUN
easat-8236	119	21	from	from	ADP
easat-8236	119	22	11	11	NUM
easat-8236	119	23	to	to	PART
easat-8236	119	24	15	15	NUM
easat-8236	119	25	years	year	NOUN
easat-8236	119	26	25	25	NUM
easat-8236	119	27	16	16	NUM
easat-8236	119	28	%	%	NOUN
easat-8236	119	29	more	more	ADJ
easat-8236	119	30	than	than	ADP
easat-8236	119	31	15	15	NUM
easat-8236	119	32	years	year	NOUN
easat-8236	119	33	18	18	NUM
easat-8236	119	34	11	11	NUM
easat-8236	119	35	%	%	NOUN
easat-8236	119	36	no	no	DET
easat-8236	119	37	answer	answer	NOUN
easat-8236	119	38	11	11	NUM
easat-8236	119	39	7	7	NUM
easat-8236	119	40	%	%	NOUN
easat-8236	119	41	table	table	NOUN
easat-8236	119	42	1	1	NUM
easat-8236	119	43	shows	show	VERB
easat-8236	119	44	that	that	SCONJ
easat-8236	119	45	most	most	ADJ
easat-8236	119	46	of	of	ADP
easat-8236	119	47	the	the	DET
easat-8236	119	48	respondents	respondent	NOUN
easat-8236	119	49	(	(	PUNCT
easat-8236	119	50	66	66	NUM
easat-8236	119	51	%	%	NOUN
easat-8236	119	52	)	)	PUNCT
easat-8236	119	53	have	have	VERB
easat-8236	119	54	relevant	relevant	ADJ
easat-8236	119	55	experience	experience	NOUN
easat-8236	119	56	regarding	regard	VERB
easat-8236	119	57	auditing	auditing	NOUN
easat-8236	119	58	activities	activity	NOUN
easat-8236	119	59	(	(	PUNCT
easat-8236	119	60	above	above	ADP
easat-8236	119	61	5	5	NUM
easat-8236	119	62	years	year	NOUN
easat-8236	119	63	)	)	PUNCT
easat-8236	119	64	,	,	PUNCT
easat-8236	119	65	which	which	PRON
easat-8236	119	66	supports	support	VERB
easat-8236	119	67	the	the	DET
easat-8236	119	68	fact	fact	NOUN
easat-8236	119	69	that	that	SCONJ
easat-8236	119	70	the	the	DET
easat-8236	119	71	respondents	respondent	NOUN
easat-8236	119	72	have	have	AUX
easat-8236	119	73	adequate	adequate	ADJ
easat-8236	119	74	skills	skill	NOUN
easat-8236	119	75	to	to	PART
easat-8236	119	76	appreciate	appreciate	VERB
easat-8236	119	77	the	the	DET
easat-8236	119	78	problem	problem	NOUN
easat-8236	119	79	of	of	ADP
easat-8236	119	80	this	this	DET
easat-8236	119	81	research	research	NOUN
easat-8236	119	82	.	.	PUNCT
easat-8236	120	1	concerning	concern	VERB
easat-8236	120	2	the	the	DET
easat-8236	120	3	first	first	ADJ
easat-8236	120	4	objective	objective	NOUN
easat-8236	120	5	of	of	ADP
easat-8236	120	6	this	this	DET
easat-8236	120	7	paper	paper	NOUN
easat-8236	120	8	,	,	PUNCT
easat-8236	120	9	the	the	DET
easat-8236	120	10	respondents	respondent	NOUN
easat-8236	120	11	’	’	PART
easat-8236	120	12	perceptions	perception	NOUN
easat-8236	120	13	about	about	ADP
easat-8236	120	14	discretionary	discretionary	ADJ
easat-8236	120	15	accrual	accrual	ADJ
easat-8236	120	16	usage	usage	NOUN
easat-8236	120	17	are	be	AUX
easat-8236	120	18	presented	present	VERB
easat-8236	120	19	in	in	ADP
easat-8236	120	20	table	table	NOUN
easat-8236	120	21	2	2	NUM
easat-8236	120	22	,	,	PUNCT
easat-8236	120	23	with	with	ADP
easat-8236	120	24	1	1	NUM
easat-8236	120	25	being	be	AUX
easat-8236	120	26	a	a	DET
easat-8236	120	27	very	very	ADV
easat-8236	120	28	low	low	ADJ
easat-8236	120	29	level	level	NOUN
easat-8236	120	30	and	and	CCONJ
easat-8236	120	31	5	5	NUM
easat-8236	120	32	being	be	AUX
easat-8236	120	33	a	a	DET
easat-8236	120	34	very	very	ADV
easat-8236	120	35	frequent	frequent	ADJ
easat-8236	120	36	level	level	NOUN
easat-8236	120	37	.	.	PUNCT
easat-8236	121	1	table	table	NOUN
easat-8236	121	2	2	2	NUM
easat-8236	121	3	.	.	PUNCT
easat-8236	122	1	how	how	SCONJ
easat-8236	122	2	frequently	frequently	ADV
easat-8236	122	3	are	be	AUX
easat-8236	122	4	discretionary	discretionary	ADJ
easat-8236	122	5	accruals	accrual	NOUN
easat-8236	122	6	used	use	VERB
easat-8236	122	7	.	.	PUNCT
easat-8236	123	1	level	level	NOUN
easat-8236	123	2	of	of	ADP
easat-8236	123	3	usage	usage	NOUN
easat-8236	123	4	absolute	absolute	ADJ
easat-8236	123	5	frequency	frequency	NOUN
easat-8236	123	6	percentage	percentage	NOUN
easat-8236	123	7	1	1	NUM
easat-8236	123	8	–	–	PUNCT
easat-8236	123	9	very	very	ADV
easat-8236	123	10	low	low	ADJ
easat-8236	123	11	frequency	frequency	NOUN
easat-8236	123	12	(	(	PUNCT
easat-8236	123	13	≤	≤	NUM
easat-8236	123	14	20	20	NUM
easat-8236	123	15	%	%	NOUN
easat-8236	123	16	of	of	ADP
easat-8236	123	17	companies	company	NOUN
easat-8236	123	18	)	)	PUNCT
easat-8236	123	19	4	4	NUM
easat-8236	123	20	2.5	2.5	NUM
easat-8236	123	21	%	%	NOUN
easat-8236	123	22	2	2	NUM
easat-8236	123	23	–	–	PUNCT
easat-8236	123	24	low	low	ADJ
easat-8236	123	25	frequency	frequency	NOUN
easat-8236	123	26	(	(	PUNCT
easat-8236	123	27	>	>	SYM
easat-8236	123	28	20	20	NUM
easat-8236	123	29	%	%	NOUN
easat-8236	123	30	and	and	CCONJ
easat-8236	123	31	≤	≤	NUM
easat-8236	123	32	40	40	NUM
easat-8236	123	33	%	%	NOUN
easat-8236	123	34	of	of	ADP
easat-8236	123	35	companies	company	NOUN
easat-8236	123	36	)	)	PUNCT
easat-8236	123	37	61	61	NUM
easat-8236	123	38	38.1	38.1	NUM
easat-8236	123	39	%	%	NOUN
easat-8236	123	40	3	3	NUM
easat-8236	123	41	–	–	PUNCT
easat-8236	123	42	average	average	ADJ
easat-8236	123	43	frequency	frequency	NOUN
easat-8236	123	44	(	(	PUNCT
easat-8236	123	45	>	>	X
easat-8236	123	46	40	40	NUM
easat-8236	123	47	%	%	NOUN
easat-8236	123	48	and	and	CCONJ
easat-8236	123	49	≤	≤	NUM
easat-8236	123	50	60	60	NUM
easat-8236	123	51	%	%	NOUN
easat-8236	123	52	of	of	ADP
easat-8236	123	53	companies	company	NOUN
easat-8236	123	54	)	)	PUNCT
easat-8236	123	55	38	38	NUM
easat-8236	123	56	23.75	23.75	NUM
easat-8236	123	57	%	%	NOUN
easat-8236	123	58	4	4	NUM
easat-8236	123	59	–	–	PUNCT
easat-8236	123	60	high	high	ADJ
easat-8236	123	61	frequency	frequency	NOUN
easat-8236	123	62	(	(	PUNCT
easat-8236	123	63	>	>	NOUN
easat-8236	123	64	60	60	NUM
easat-8236	123	65	%	%	NOUN
easat-8236	123	66	and	and	CCONJ
easat-8236	123	67	≤	≤	NUM
easat-8236	123	68	80	80	NUM
easat-8236	123	69	%	%	NOUN
easat-8236	123	70	of	of	ADP
easat-8236	123	71	companies	company	NOUN
easat-8236	123	72	)	)	PUNCT
easat-8236	123	73	38	38	NUM
easat-8236	123	74	23.75	23.75	NUM
easat-8236	123	75	%	%	NOUN
easat-8236	123	76	5	5	NUM
easat-8236	123	77	–	–	PUNCT
easat-8236	123	78	very	very	ADV
easat-8236	123	79	high	high	ADJ
easat-8236	123	80	frequency	frequency	NOUN
easat-8236	123	81	(	(	PUNCT
easat-8236	123	82	>	>	X
easat-8236	123	83	80	80	NUM
easat-8236	123	84	%	%	NOUN
easat-8236	123	85	of	of	ADP
easat-8236	123	86	companies	company	NOUN
easat-8236	123	87	)	)	PUNCT
easat-8236	123	88	19	19	NUM
easat-8236	123	89	11.9	11.9	NUM
easat-8236	123	90	%	%	NOUN
easat-8236	123	91	from	from	ADP
easat-8236	123	92	table	table	NOUN
easat-8236	123	93	2	2	NUM
easat-8236	123	94	,	,	PUNCT
easat-8236	123	95	it	it	PRON
easat-8236	123	96	can	can	AUX
easat-8236	123	97	be	be	AUX
easat-8236	123	98	observed	observe	VERB
easat-8236	123	99	that	that	SCONJ
easat-8236	123	100	the	the	DET
easat-8236	123	101	average	average	ADJ
easat-8236	123	102	level	level	NOUN
easat-8236	123	103	of	of	ADP
easat-8236	123	104	companies	company	NOUN
easat-8236	123	105	tends	tend	VERB
easat-8236	123	106	to	to	PART
easat-8236	123	107	manipulate	manipulate	VERB
easat-8236	123	108	results	result	NOUN
easat-8236	123	109	using	use	VERB
easat-8236	123	110	aggressive	aggressive	ADJ
easat-8236	123	111	techniques	technique	NOUN
easat-8236	123	112	based	base	VERB
easat-8236	123	113	on	on	ADP
easat-8236	123	114	accruals	accrual	NOUN
easat-8236	123	115	to	to	PART
easat-8236	123	116	manipulate	manipulate	VERB
easat-8236	123	117	earnings	earning	NOUN
easat-8236	123	118	.	.	PUNCT
easat-8236	124	1	this	this	PRON
easat-8236	124	2	does	do	AUX
easat-8236	124	3	not	not	PART
easat-8236	124	4	mean	mean	VERB
easat-8236	124	5	that	that	SCONJ
easat-8236	124	6	such	such	ADJ
easat-8236	124	7	is	be	AUX
easat-8236	124	8	done	do	VERB
easat-8236	124	9	on	on	ADP
easat-8236	124	10	a	a	DET
easat-8236	124	11	yearly	yearly	ADV
easat-8236	124	12	consistent	consistent	ADJ
easat-8236	124	13	basis	basis	NOUN
easat-8236	124	14	,	,	PUNCT
easat-8236	124	15	nor	nor	CCONJ
easat-8236	124	16	that	that	SCONJ
easat-8236	124	17	such	such	ADJ
easat-8236	124	18	manipulation	manipulation	NOUN
easat-8236	124	19	reaches	reach	VERB
easat-8236	124	20	material	material	NOUN
easat-8236	124	21	amounts	amount	NOUN
easat-8236	124	22	.	.	PUNCT
easat-8236	125	1	nevertheless	nevertheless	ADV
easat-8236	125	2	,	,	PUNCT
easat-8236	125	3	it	it	PRON
easat-8236	125	4	is	be	AUX
easat-8236	125	5	a	a	DET
easat-8236	125	6	significant	significant	ADJ
easat-8236	125	7	result	result	NOUN
easat-8236	125	8	,	,	PUNCT
easat-8236	125	9	somewhat	somewhat	ADV
easat-8236	125	10	in	in	ADP
easat-8236	125	11	line	line	NOUN
easat-8236	125	12	with	with	ADP
easat-8236	125	13	the	the	DET
easat-8236	125	14	observation	observation	NOUN
easat-8236	125	15	that	that	SCONJ
easat-8236	125	16	aggressive	aggressive	ADJ
easat-8236	125	17	methods	method	NOUN
easat-8236	125	18	tend	tend	VERB
easat-8236	125	19	to	to	PART
easat-8236	125	20	be	be	AUX
easat-8236	125	21	used	use	VERB
easat-8236	125	22	in	in	ADP
easat-8236	125	23	a	a	DET
easat-8236	125	24	growing	grow	VERB
easat-8236	125	25	tendency	tendency	NOUN
easat-8236	125	26	.	.	PUNCT
easat-8236	126	1	therefore	therefore	ADV
easat-8236	126	2	,	,	PUNCT
easat-8236	126	3	these	these	DET
easat-8236	126	4	observations	observation	NOUN
easat-8236	126	5	allow	allow	VERB
easat-8236	126	6	us	we	PRON
easat-8236	126	7	to	to	PART
easat-8236	126	8	conclude	conclude	VERB
easat-8236	126	9	that	that	SCONJ
easat-8236	126	10	a	a	DET
easat-8236	126	11	significant	significant	ADJ
easat-8236	126	12	proportion	proportion	NOUN
easat-8236	126	13	of	of	ADP
easat-8236	126	14	companies	company	NOUN
easat-8236	126	15	that	that	PRON
easat-8236	126	16	report	report	VERB
easat-8236	126	17	in	in	ADP
easat-8236	126	18	angola	angola	PROPN
easat-8236	126	19	have	have	AUX
easat-8236	126	20	used	use	VERB
easat-8236	126	21	or	or	CCONJ
easat-8236	126	22	are	be	AUX
easat-8236	126	23	considering	consider	VERB
easat-8236	126	24	using	use	VERB
easat-8236	126	25	accruals	accrual	NOUN
easat-8236	126	26	as	as	ADP
easat-8236	126	27	a	a	DET
easat-8236	126	28	method	method	NOUN
easat-8236	126	29	to	to	PART
easat-8236	126	30	manipulate	manipulate	VERB
easat-8236	126	31	earnings	earning	NOUN
easat-8236	126	32	,	,	PUNCT
easat-8236	126	33	which	which	PRON
easat-8236	126	34	is	be	AUX
easat-8236	126	35	a	a	DET
easat-8236	126	36	significant	significant	ADJ
easat-8236	126	37	conclusion	conclusion	NOUN
easat-8236	126	38	.	.	PUNCT
easat-8236	127	1	as	as	SCONJ
easat-8236	127	2	mentioned	mention	VERB
easat-8236	127	3	,	,	PUNCT
easat-8236	127	4	the	the	DET
easat-8236	127	5	present	present	ADJ
easat-8236	127	6	research	research	NOUN
easat-8236	127	7	also	also	ADV
easat-8236	127	8	aims	aim	VERB
easat-8236	127	9	to	to	PART
easat-8236	127	10	identify	identify	VERB
easat-8236	127	11	which	which	PRON
easat-8236	127	12	of	of	ADP
easat-8236	127	13	the	the	DET
easat-8236	127	14	independent	independent	ADJ
easat-8236	127	15	variables	variable	NOUN
easat-8236	127	16	:	:	PUNCT
easat-8236	127	17	(	(	PUNCT
easat-8236	127	18	i	i	NOUN
easat-8236	127	19	)	)	PUNCT
easat-8236	127	20	net	net	ADJ
easat-8236	127	21	cash	cash	NOUN
easat-8236	127	22	and	and	CCONJ
easat-8236	127	23	deposits	deposit	NOUN
easat-8236	127	24	;	;	PUNCT
easat-8236	127	25	(	(	PUNCT
easat-8236	127	26	ii	ii	NOUN
easat-8236	127	27	)	)	PUNCT
easat-8236	127	28	purchases	purchase	NOUN
easat-8236	127	29	,	,	PUNCT
easat-8236	127	30	supplies	supply	NOUN
easat-8236	127	31	and	and	CCONJ
easat-8236	127	32	payables	payable	NOUN
easat-8236	127	33	;	;	PUNCT
easat-8236	127	34	(	(	PUNCT
easat-8236	127	35	iii	iii	X
easat-8236	127	36	)	)	PUNCT
easat-8236	127	37	inventories	inventory	NOUN
easat-8236	127	38	;	;	PUNCT
easat-8236	127	39	(	(	PUNCT
easat-8236	127	40	iv	iv	X
easat-8236	127	41	)	)	PUNCT
easat-8236	127	42	revenues	revenue	NOUN
easat-8236	127	43	and	and	CCONJ
easat-8236	127	44	receivables	receivable	NOUN
easat-8236	127	45	;	;	PUNCT
easat-8236	127	46	(	(	PUNCT
easat-8236	127	47	v	v	NOUN
easat-8236	127	48	)	)	PUNCT
easat-8236	127	49	non	non	ADJ
easat-8236	127	50	-	-	ADJ
easat-8236	127	51	financial	financial	ADJ
easat-8236	127	52	investments	investment	NOUN
easat-8236	127	53	;	;	PUNCT
easat-8236	127	54	(	(	PUNCT
easat-8236	127	55	vi	vi	NOUN
easat-8236	127	56	)	)	PUNCT
easat-8236	127	57	financial	financial	ADJ
easat-8236	127	58	investments	investment	NOUN
easat-8236	127	59	;	;	PUNCT
easat-8236	127	60	(	(	PUNCT
easat-8236	127	61	vii	vii	PROPN
easat-8236	127	62	)	)	PUNCT
easat-8236	127	63	financial	financial	ADJ
easat-8236	127	64	liabilities	liability	NOUN
easat-8236	127	65	and	and	CCONJ
easat-8236	127	66	(	(	PUNCT
easat-8236	127	67	viii	viii	NOUN
easat-8236	127	68	)	)	PUNCT
easat-8236	127	69	personnel	personnel	NOUN
easat-8236	127	70	expenses	expense	NOUN
easat-8236	127	71	—	—	PUNCT
easat-8236	127	72	have	have	AUX
easat-8236	127	73	greater	great	ADJ
easat-8236	127	74	explanatory	explanatory	ADJ
easat-8236	127	75	power	power	NOUN
easat-8236	127	76	over	over	ADP
easat-8236	127	77	the	the	DET
easat-8236	127	78	practice	practice	NOUN
easat-8236	127	79	of	of	ADP
easat-8236	127	80	using	use	VERB
easat-8236	127	81	accruals	accrual	NOUN
easat-8236	127	82	as	as	ADP
easat-8236	127	83	a	a	DET
easat-8236	127	84	form	form	NOUN
easat-8236	127	85	of	of	ADP
easat-8236	127	86	manipulation	manipulation	NOUN
easat-8236	127	87	of	of	ADP
easat-8236	127	88	earnings	earning	NOUN
easat-8236	127	89	.	.	PUNCT
easat-8236	128	1	the	the	DET
easat-8236	128	2	designation	designation	NOUN
easat-8236	128	3	used	use	VERB
easat-8236	128	4	to	to	PART
easat-8236	128	5	characterise	characterise	VERB
easat-8236	128	6	the	the	DET
easat-8236	128	7	variables	variable	NOUN
easat-8236	128	8	under	under	ADP
easat-8236	128	9	study	study	NOUN
easat-8236	128	10	was	be	AUX
easat-8236	128	11	as	as	SCONJ
easat-8236	128	12	follows	follow	VERB
easat-8236	128	13	:	:	PUNCT
easat-8236	128	14	•	•	NUM
easat-8236	128	15	net	net	ADJ
easat-8236	128	16	cash	cash	NOUN
easat-8236	128	17	and	and	CCONJ
easat-8236	128	18	deposits	deposit	NOUN
easat-8236	128	19	–	–	PUNCT
easat-8236	128	20	nc&d	nc&d	NOUN
easat-8236	128	21	;	;	PUNCT
easat-8236	128	22	•	•	NUM
easat-8236	128	23	purchases	purchase	NOUN
easat-8236	128	24	,	,	PUNCT
easat-8236	128	25	supplies	supply	NOUN
easat-8236	128	26	,	,	PUNCT
easat-8236	128	27	and	and	CCONJ
easat-8236	128	28	payables	payable	NOUN
easat-8236	128	29	-ps&p	-ps&p	NUM
easat-8236	128	30	;	;	PUNCT
easat-8236	128	31	•	•	NUM
easat-8236	128	32	inventories	inventory	NOUN
easat-8236	128	33	i	i	PRON
easat-8236	128	34	;	;	PUNCT
easat-8236	128	35	•	•	NUM
easat-8236	128	36	revenue	revenue	NOUN
easat-8236	128	37	and	and	CCONJ
easat-8236	128	38	receivables	receivables	NOUN
easat-8236	128	39	–	–	PUNCT
easat-8236	128	40	r&r	r&r	NOUN
easat-8236	128	41	;	;	PUNCT
easat-8236	128	42	•	•	NUM
easat-8236	128	43	non	non	ADJ
easat-8236	128	44	-	-	ADJ
easat-8236	128	45	financial	financial	ADJ
easat-8236	128	46	investments	investment	NOUN
easat-8236	128	47	nfi	nfi	X
easat-8236	128	48	;	;	PUNCT
easat-8236	128	49	•	•	NUM
easat-8236	128	50	financial	financial	ADJ
easat-8236	128	51	investments	investment	NOUN
easat-8236	128	52	fi	fi	NOUN
easat-8236	128	53	;	;	PUNCT
easat-8236	128	54	•	•	NUM
easat-8236	128	55	financial	financial	ADJ
easat-8236	128	56	liabilities	liability	NOUN
easat-8236	128	57	fl	fl	NOUN
easat-8236	128	58	;	;	PUNCT
easat-8236	128	59	•	•	NUM
easat-8236	128	60	personnel	personnel	NOUN
easat-8236	128	61	expenses	expense	NOUN
easat-8236	128	62	pe	pe	ADV
easat-8236	128	63	;	;	PUNCT
easat-8236	128	64	the	the	DET
easat-8236	128	65	stepwise	stepwise	ADJ
easat-8236	128	66	method	method	NOUN
easat-8236	128	67	was	be	AUX
easat-8236	128	68	used	use	VERB
easat-8236	128	69	to	to	PART
easat-8236	128	70	evaluate	evaluate	VERB
easat-8236	128	71	the	the	DET
easat-8236	128	72	inclusion	inclusion	NOUN
easat-8236	128	73	of	of	ADP
easat-8236	128	74	variables	variable	NOUN
easat-8236	128	75	in	in	ADP
easat-8236	128	76	the	the	DET
easat-8236	128	77	regression	regression	NOUN
easat-8236	128	78	models	model	NOUN
easat-8236	128	79	.	.	PUNCT
easat-8236	129	1	it	it	PRON
easat-8236	129	2	is	be	AUX
easat-8236	129	3	an	an	DET
easat-8236	129	4	iterative	iterative	ADJ
easat-8236	129	5	procedure	procedure	NOUN
easat-8236	129	6	whose	whose	DET
easat-8236	129	7	objective	objective	NOUN
easat-8236	129	8	is	be	AUX
easat-8236	129	9	to	to	PART
easat-8236	129	10	find	find	VERB
easat-8236	129	11	an	an	DET
easat-8236	129	12	optimal	optimal	ADJ
easat-8236	129	13	subset	subset	NOUN
easat-8236	129	14	of	of	ADP
easat-8236	129	15	explanatory	explanatory	ADJ
easat-8236	129	16	variables	variable	NOUN
easat-8236	129	17	,	,	PUNCT
easat-8236	129	18	eliminating	eliminate	VERB
easat-8236	129	19	1734	1734	NUM
easat-8236	129	20	edelweiss	edelweiss	PROPN
easat-8236	129	21	applied	apply	VERB
easat-8236	129	22	science	science	NOUN
easat-8236	129	23	and	and	CCONJ
easat-8236	129	24	technology	technology	NOUN
easat-8236	129	25	issn	issn	PROPN
easat-8236	129	26	:	:	PUNCT
easat-8236	129	27	2576	2576	NUM
easat-8236	129	28	-	-	SYM
easat-8236	129	29	8484	8484	NUM
easat-8236	129	30	vol	vol	NOUN
easat-8236	129	31	.	.	PROPN
easat-8236	130	1	9	9	NUM
easat-8236	130	2	,	,	PUNCT
easat-8236	130	3	no	no	INTJ
easat-8236	130	4	.	.	NOUN
easat-8236	130	5	6	6	NUM
easat-8236	130	6	:	:	SYM
easat-8236	130	7	1729	1729	NUM
easat-8236	130	8	-	-	SYM
easat-8236	130	9	1739	1739	NUM
easat-8236	130	10	,	,	PUNCT
easat-8236	130	11	2025	2025	NUM
easat-8236	130	12	doi	doi	NOUN
easat-8236	130	13	:	:	PUNCT
easat-8236	130	14	10.55214/25768484.v9i6.8236	10.55214/25768484.v9i6.8236	NUM
easat-8236	130	15	©	©	PROPN
easat-8236	130	16	2025	2025	NUM
easat-8236	130	17	by	by	ADP
easat-8236	130	18	the	the	DET
easat-8236	130	19	authors	author	NOUN
easat-8236	130	20	;	;	PUNCT
easat-8236	130	21	licensee	licensee	PROPN
easat-8236	130	22	learning	learning	NOUN
easat-8236	130	23	gate	gate	VERB
easat-8236	130	24	those	those	PRON
easat-8236	130	25	that	that	PRON
easat-8236	130	26	do	do	AUX
easat-8236	130	27	not	not	PART
easat-8236	130	28	contribute	contribute	VERB
easat-8236	130	29	significantly	significantly	ADV
easat-8236	130	30	to	to	ADP
easat-8236	130	31	the	the	DET
easat-8236	130	32	model	model	NOUN
easat-8236	130	33	[	[	X
easat-8236	130	34	38	38	NUM
easat-8236	130	35	]	]	PUNCT
easat-8236	130	36	.	.	PUNCT
easat-8236	131	1	the	the	DET
easat-8236	131	2	results	result	NOUN
easat-8236	131	3	of	of	ADP
easat-8236	131	4	the	the	DET
easat-8236	131	5	regression	regression	NOUN
easat-8236	131	6	models	model	NOUN
easat-8236	131	7	estimated	estimate	VERB
easat-8236	131	8	according	accord	VERB
easat-8236	131	9	to	to	ADP
easat-8236	131	10	this	this	DET
easat-8236	131	11	method	method	NOUN
easat-8236	131	12	can	can	AUX
easat-8236	131	13	be	be	AUX
easat-8236	131	14	seen	see	VERB
easat-8236	131	15	in	in	ADP
easat-8236	131	16	table	table	NOUN
easat-8236	131	17	3	3	NUM
easat-8236	131	18	.	.	PUNCT
easat-8236	131	19	table	table	NOUN
easat-8236	131	20	3	3	NUM
easat-8236	131	21	.	.	PUNCT
easat-8236	132	1	variables	variable	NOUN
easat-8236	132	2	inserted	insert	VERB
easat-8236	132	3	/	/	SYM
easat-8236	132	4	removed	remove	VERB
easat-8236	132	5	.	.	PUNCT
easat-8236	133	1	model	model	NOUN
easat-8236	133	2	inserted	insert	VERB
easat-8236	133	3	variables	variable	NOUN
easat-8236	133	4	removed	remove	VERB
easat-8236	133	5	variables	variable	NOUN
easat-8236	133	6	method	method	VERB
easat-8236	133	7	1	1	NUM
easat-8236	133	8	r&r	r&r	NOUN
easat-8236	133	9	.	.	PUNCT
easat-8236	134	1	stepwise	stepwise	NOUN
easat-8236	134	2	(	(	PUNCT
easat-8236	134	3	criteria	criterion	NOUN
easat-8236	134	4	:	:	PUNCT
easat-8236	134	5	probability	probability	NOUN
easat-8236	134	6	of	of	ADP
easat-8236	134	7	f	f	PROPN
easat-8236	134	8	to	to	PART
easat-8236	134	9	be	be	AUX
easat-8236	134	10	inserted	insert	VERB
easat-8236	134	11	<	<	X
easat-8236	134	12	=	=	NOUN
easat-8236	134	13	0.05	0.05	NUM
easat-8236	134	14	,	,	PUNCT
easat-8236	134	15	probability	probability	NOUN
easat-8236	134	16	of	of	ADP
easat-8236	134	17	f	f	PROPN
easat-8236	134	18	to	to	PART
easat-8236	134	19	be	be	AUX
easat-8236	134	20	removed	remove	VERB
easat-8236	134	21	>	>	PUNCT
easat-8236	134	22	=	=	PROPN
easat-8236	134	23	0.10	0.10	NUM
easat-8236	134	24	)	)	PUNCT
easat-8236	134	25	.	.	PUNCT
easat-8236	135	1	2	2	NUM
easat-8236	135	2	pe	pe	X
easat-8236	135	3	.	.	PUNCT
easat-8236	136	1	stepwise	stepwise	PROPN
easat-8236	136	2	(	(	PUNCT
easat-8236	136	3	criteria	criterion	NOUN
easat-8236	136	4	:	:	PUNCT
easat-8236	136	5	probability	probability	NOUN
easat-8236	136	6	of	of	ADP
easat-8236	136	7	f	f	PROPN
easat-8236	136	8	to	to	PART
easat-8236	136	9	be	be	AUX
easat-8236	136	10	inserted	insert	VERB
easat-8236	136	11	<	<	X
easat-8236	136	12	=	=	NOUN
easat-8236	136	13	0.05	0.05	NUM
easat-8236	136	14	,	,	PUNCT
easat-8236	136	15	probability	probability	NOUN
easat-8236	136	16	of	of	ADP
easat-8236	136	17	f	f	PROPN
easat-8236	136	18	to	to	PART
easat-8236	136	19	be	be	AUX
easat-8236	136	20	removed	remove	VERB
easat-8236	136	21	>	>	PUNCT
easat-8236	136	22	=	=	PROPN
easat-8236	136	23	0.10	0.10	NUM
easat-8236	136	24	)	)	PUNCT
easat-8236	136	25	.	.	PUNCT
easat-8236	137	1	3	3	NUM
easat-8236	137	2	i	i	NOUN
easat-8236	137	3	.	.	PUNCT
easat-8236	138	1	stepwise	stepwise	PROPN
easat-8236	138	2	(	(	PUNCT
easat-8236	138	3	criteria	criterion	NOUN
easat-8236	138	4	:	:	PUNCT
easat-8236	138	5	probability	probability	NOUN
easat-8236	138	6	of	of	ADP
easat-8236	138	7	f	f	PROPN
easat-8236	138	8	to	to	PART
easat-8236	138	9	be	be	AUX
easat-8236	138	10	inserted	insert	VERB
easat-8236	138	11	<	<	X
easat-8236	138	12	=	=	NOUN
easat-8236	138	13	0.05	0.05	NUM
easat-8236	138	14	,	,	PUNCT
easat-8236	138	15	probability	probability	NOUN
easat-8236	138	16	of	of	ADP
easat-8236	138	17	f	f	PROPN
easat-8236	138	18	to	to	PART
easat-8236	138	19	be	be	AUX
easat-8236	138	20	removed	remove	VERB
easat-8236	138	21	>	>	PUNCT
easat-8236	138	22	=	=	PROPN
easat-8236	138	23	0.10	0.10	NUM
easat-8236	138	24	)	)	PUNCT
easat-8236	138	25	.	.	PUNCT
easat-8236	139	1	4	4	NUM
easat-8236	139	2	nfi	nfi	PROPN
easat-8236	139	3	.	.	PUNCT
easat-8236	140	1	stepwise	stepwise	PROPN
easat-8236	140	2	(	(	PUNCT
easat-8236	140	3	criteria	criterion	NOUN
easat-8236	140	4	:	:	PUNCT
easat-8236	140	5	probability	probability	NOUN
easat-8236	140	6	of	of	ADP
easat-8236	140	7	f	f	PROPN
easat-8236	140	8	to	to	PART
easat-8236	140	9	be	be	AUX
easat-8236	140	10	inserted	insert	VERB
easat-8236	140	11	<	<	X
easat-8236	140	12	=	=	NOUN
easat-8236	140	13	0.05	0.05	NUM
easat-8236	140	14	,	,	PUNCT
easat-8236	140	15	probability	probability	NOUN
easat-8236	140	16	of	of	ADP
easat-8236	140	17	f	f	PROPN
easat-8236	140	18	to	to	PART
easat-8236	140	19	be	be	AUX
easat-8236	140	20	removed	remove	VERB
easat-8236	140	21	>	>	PUNCT
easat-8236	140	22	=	=	PROPN
easat-8236	140	23	0.10	0.10	NUM
easat-8236	140	24	)	)	PUNCT
easat-8236	140	25	.	.	PUNCT
easat-8236	141	1	5	5	NUM
easat-8236	141	2	fi	fi	NOUN
easat-8236	141	3	.	.	PUNCT
easat-8236	142	1	stepwise	stepwise	NOUN
easat-8236	142	2	(	(	PUNCT
easat-8236	142	3	criteria	criterion	NOUN
easat-8236	142	4	:	:	PUNCT
easat-8236	142	5	probability	probability	NOUN
easat-8236	142	6	of	of	ADP
easat-8236	142	7	f	f	PROPN
easat-8236	142	8	to	to	PART
easat-8236	142	9	be	be	AUX
easat-8236	142	10	inserted	insert	VERB
easat-8236	142	11	<	<	X
easat-8236	142	12	=	=	NOUN
easat-8236	142	13	0.05	0.05	NUM
easat-8236	142	14	,	,	PUNCT
easat-8236	142	15	probability	probability	NOUN
easat-8236	142	16	of	of	ADP
easat-8236	142	17	f	f	PROPN
easat-8236	142	18	to	to	PART
easat-8236	142	19	be	be	AUX
easat-8236	142	20	removed	remove	VERB
easat-8236	142	21	>	>	PUNCT
easat-8236	142	22	=	=	NOUN
easat-8236	142	23	0.10	0.10	NUM
easat-8236	142	24	)	)	PUNCT
easat-8236	142	25	.	.	PUNCT
easat-8236	143	1	note	note	NOUN
easat-8236	143	2	:	:	PUNCT
easat-8236	143	3	a.	a.	NOUN
easat-8236	143	4	dependent	dependent	ADJ
easat-8236	143	5	variable	variable	NOUN
easat-8236	143	6	:	:	PUNCT
easat-8236	144	1	accruals	accrual	NOUN
easat-8236	144	2	usage	usage	VERB
easat-8236	144	3	to	to	PART
easat-8236	144	4	manipulate	manipulate	VERB
easat-8236	144	5	results	result	NOUN
easat-8236	144	6	.	.	PUNCT
easat-8236	145	1	therefore	therefore	ADV
easat-8236	145	2	,	,	PUNCT
easat-8236	145	3	it	it	PRON
easat-8236	145	4	can	can	AUX
easat-8236	145	5	be	be	AUX
easat-8236	145	6	concluded	conclude	VERB
easat-8236	145	7	that	that	SCONJ
easat-8236	145	8	the	the	DET
easat-8236	145	9	variables	variable	NOUN
easat-8236	145	10	that	that	PRON
easat-8236	145	11	most	most	ADJ
easat-8236	145	12	contribute	contribute	VERB
easat-8236	145	13	to	to	PART
easat-8236	145	14	justify	justify	VERB
easat-8236	145	15	the	the	DET
easat-8236	145	16	abusive	abusive	ADJ
easat-8236	145	17	use	use	NOUN
easat-8236	145	18	of	of	ADP
easat-8236	145	19	accruals	accrual	NOUN
easat-8236	145	20	are	be	AUX
easat-8236	145	21	,	,	PUNCT
easat-8236	145	22	in	in	ADP
easat-8236	145	23	descending	descend	VERB
easat-8236	145	24	order	order	NOUN
easat-8236	145	25	,	,	PUNCT
easat-8236	145	26	r&r	r&r	NOUN
easat-8236	145	27	revenue	revenue	NOUN
easat-8236	145	28	and	and	CCONJ
easat-8236	145	29	receivables	receivables	NOUN
easat-8236	145	30	,	,	PUNCT
easat-8236	145	31	followed	follow	VERB
easat-8236	145	32	by	by	ADP
easat-8236	145	33	pe	pe	NOUN
easat-8236	145	34	personnel	personnel	NOUN
easat-8236	145	35	expenses	expense	NOUN
easat-8236	145	36	,	,	PUNCT
easat-8236	145	37	i	i	PRON
easat-8236	145	38	inventories	inventory	NOUN
easat-8236	145	39	,	,	PUNCT
easat-8236	145	40	nfi	nfi	PROPN
easat-8236	145	41	non	non	ADJ
easat-8236	145	42	-	-	ADJ
easat-8236	145	43	financial	financial	ADJ
easat-8236	145	44	investments	investment	NOUN
easat-8236	145	45	and	and	CCONJ
easat-8236	145	46	fi	fi	NOUN
easat-8236	145	47	financial	financial	ADJ
easat-8236	145	48	investments	investment	NOUN
easat-8236	145	49	.	.	PUNCT
easat-8236	146	1	nevertheless	nevertheless	ADV
easat-8236	146	2	,	,	PUNCT
easat-8236	146	3	the	the	DET
easat-8236	146	4	influence	influence	NOUN
easat-8236	146	5	of	of	ADP
easat-8236	146	6	both	both	CCONJ
easat-8236	146	7	financial	financial	ADJ
easat-8236	146	8	investments	investment	NOUN
easat-8236	146	9	and	and	CCONJ
easat-8236	146	10	non	non	ADJ
easat-8236	146	11	-	-	ADJ
easat-8236	146	12	financial	financial	ADJ
easat-8236	146	13	investments	investment	NOUN
easat-8236	146	14	is	be	AUX
easat-8236	146	15	quite	quite	ADV
easat-8236	146	16	insignificant	insignificant	ADJ
easat-8236	146	17	compared	compare	VERB
easat-8236	146	18	with	with	ADP
easat-8236	146	19	the	the	DET
easat-8236	146	20	above	above	ADV
easat-8236	146	21	-	-	PUNCT
easat-8236	146	22	mentioned	mention	VERB
easat-8236	146	23	three	three	NUM
easat-8236	146	24	variables	variable	NOUN
easat-8236	146	25	,	,	PUNCT
easat-8236	146	26	as	as	SCONJ
easat-8236	146	27	can	can	AUX
easat-8236	146	28	be	be	AUX
easat-8236	146	29	seen	see	VERB
easat-8236	146	30	in	in	ADP
easat-8236	146	31	table	table	NOUN
easat-8236	146	32	4	4	NUM
easat-8236	146	33	.	.	PUNCT
easat-8236	146	34	table	table	NOUN
easat-8236	146	35	4	4	NUM
easat-8236	146	36	.	.	PUNCT
easat-8236	146	37	model	model	PROPN
easat-8236	146	38	summaryf	summaryf	PROPN
easat-8236	146	39	.	.	PUNCT
easat-8236	147	1	mod	mod	PROPN
easat-8236	147	2	.	.	PUNCT
easat-8236	148	1	r	r	NOUN
easat-8236	148	2	r2	r2	PROPN
easat-8236	148	3	r2	r2	PROPN
easat-8236	148	4	adjustment	adjustment	NOUN
easat-8236	148	5	.	.	PUNCT
easat-8236	149	1	estimate	estimate	VERB
easat-8236	150	1	e	e	NOUN
easat-8236	150	2	-	-	NOUN
easat-8236	150	3	p	p	ADJ
easat-8236	150	4	change	change	NOUN
easat-8236	150	5	statistics	statistic	NOUN
easat-8236	150	6	durbinwatson	durbinwatson	NOUN
easat-8236	150	7	change	change	NOUN
easat-8236	150	8	from	from	ADP
easat-8236	150	9	r2	r2	PROPN
easat-8236	150	10	change	change	NOUN
easat-8236	150	11	f	f	PROPN
easat-8236	150	12	df1	df1	PROPN
easat-8236	150	13	df2	df2	PROPN
easat-8236	150	14	sig	sig	PROPN
easat-8236	150	15	.	.	PUNCT
easat-8236	151	1	change	change	NOUN
easat-8236	151	2	f	f	PROPN
easat-8236	151	3	1	1	NUM
easat-8236	151	4	0.493ª	0.493ª	NOUN
easat-8236	151	5	0.243	0.243	NUM
easat-8236	151	6	0.238	0.238	NUM
easat-8236	151	7	0.945	0.945	NUM
easat-8236	151	8	0.243	0.243	NUM
easat-8236	151	9	50.664	50.664	NUM
easat-8236	151	10	1	1	NUM
easat-8236	151	11	158	158	NUM
easat-8236	151	12	<	<	NOUN
easat-8236	151	13	0.001	0.001	NUM
easat-8236	151	14	2	2	NUM
easat-8236	151	15	0.663b	0.663b	NOUN
easat-8236	151	16	0.439	0.439	NUM
easat-8236	151	17	0.432	0.432	NUM
easat-8236	151	18	0.816	0.816	NUM
easat-8236	151	19	0.197	0.197	NUM
easat-8236	151	20	55.046	55.046	NUM
easat-8236	151	21	1	1	NUM
easat-8236	151	22	157	157	NUM
easat-8236	151	23	<	<	NOUN
easat-8236	151	24	0.001	0.001	NUM
easat-8236	151	25	3	3	NUM
easat-8236	151	26	0.715c	0.715c	NOUN
easat-8236	151	27	0.511	0.511	NUM
easat-8236	151	28	0.501	0.501	NUM
easat-8236	151	29	0.765	0.765	NUM
easat-8236	151	30	0.071	0.071	NUM
easat-8236	151	31	22.739	22.739	NUM
easat-8236	151	32	1	1	NUM
easat-8236	151	33	156	156	NUM
easat-8236	151	34	<	<	NOUN
easat-8236	151	35	0.001	0.001	NUM
easat-8236	151	36	4	4	NUM
easat-8236	151	37	0.733d	0.733d	NUM
easat-8236	151	38	0.537	0.537	NUM
easat-8236	151	39	0.525	0.525	NUM
easat-8236	151	40	0.746	0.746	NUM
easat-8236	151	41	0.026	0.026	NUM
easat-8236	151	42	8.793	8.793	NUM
easat-8236	151	43	1	1	NUM
easat-8236	151	44	155	155	NUM
easat-8236	151	45	0.004	0.004	NUM
easat-8236	151	46	5	5	NUM
easat-8236	151	47	0.749e	0.749e	NOUN
easat-8236	151	48	0.562	0.562	NUM
easat-8236	151	49	0.547	0.547	NUM
easat-8236	151	50	0.729	0.729	NUM
easat-8236	151	51	0.025	0.025	NUM
easat-8236	151	52	8.632	8.632	NUM
easat-8236	151	53	1	1	NUM
easat-8236	151	54	154	154	NUM
easat-8236	151	55	0.004	0.004	NUM
easat-8236	151	56	2.178	2.178	NUM
easat-8236	151	57	note	note	NOUN
easat-8236	151	58	:	:	PUNCT
easat-8236	151	59	a.	a.	NOUN
easat-8236	151	60	predictors	predictor	NOUN
easat-8236	151	61	:	:	PUNCT
easat-8236	151	62	(	(	PUNCT
easat-8236	151	63	constant	constant	ADJ
easat-8236	151	64	)	)	PUNCT
easat-8236	151	65	,	,	PUNCT
easat-8236	151	66	revenue	revenue	NOUN
easat-8236	151	67	,	,	PUNCT
easat-8236	151	68	receivables	receivables	NOUN
easat-8236	151	69	b.	b.	PROPN
easat-8236	151	70	predictors	predictor	NOUN
easat-8236	151	71	:	:	PUNCT
easat-8236	151	72	(	(	PUNCT
easat-8236	151	73	constant	constant	ADJ
easat-8236	151	74	)	)	PUNCT
easat-8236	151	75	,	,	PUNCT
easat-8236	151	76	revenue	revenue	NOUN
easat-8236	151	77	and	and	CCONJ
easat-8236	151	78	receivables	receivables	NOUN
easat-8236	151	79	,	,	PUNCT
easat-8236	151	80	personnel	personnel	NOUN
easat-8236	151	81	costs	cost	VERB
easat-8236	151	82	c.	c.	NOUN
easat-8236	151	83	predictors	predictor	NOUN
easat-8236	151	84	:	:	PUNCT
easat-8236	151	85	(	(	PUNCT
easat-8236	151	86	constant	constant	ADJ
easat-8236	151	87	)	)	PUNCT
easat-8236	151	88	,	,	PUNCT
easat-8236	151	89	revenue	revenue	NOUN
easat-8236	151	90	and	and	CCONJ
easat-8236	151	91	receivables	receivables	NOUN
easat-8236	151	92	,	,	PUNCT
easat-8236	151	93	personnel	personnel	NOUN
easat-8236	151	94	costs	cost	NOUN
easat-8236	151	95	,	,	PUNCT
easat-8236	151	96	inventories	inventory	NOUN
easat-8236	151	97	d.	d.	PROPN
easat-8236	151	98	predictors	predictor	NOUN
easat-8236	151	99	:	:	PUNCT
easat-8236	151	100	(	(	PUNCT
easat-8236	151	101	constant	constant	ADJ
easat-8236	151	102	)	)	PUNCT
easat-8236	151	103	,	,	PUNCT
easat-8236	151	104	revenue	revenue	NOUN
easat-8236	151	105	and	and	CCONJ
easat-8236	151	106	receivables	receivables	NOUN
easat-8236	151	107	,	,	PUNCT
easat-8236	151	108	personnel	personnel	NOUN
easat-8236	151	109	costs	cost	NOUN
easat-8236	151	110	,	,	PUNCT
easat-8236	151	111	inventories	inventory	NOUN
easat-8236	151	112	,	,	PUNCT
easat-8236	151	113	non	non	ADJ
easat-8236	151	114	-	-	ADJ
easat-8236	151	115	financial	financial	ADJ
easat-8236	151	116	investments	investment	NOUN
easat-8236	151	117	e.	e.	PROPN
easat-8236	151	118	predictors	predictor	NOUN
easat-8236	151	119	:	:	PUNCT
easat-8236	151	120	(	(	PUNCT
easat-8236	151	121	constant	constant	ADJ
easat-8236	151	122	)	)	PUNCT
easat-8236	151	123	,	,	PUNCT
easat-8236	151	124	revenue	revenue	NOUN
easat-8236	151	125	and	and	CCONJ
easat-8236	151	126	receivables	receivables	NOUN
easat-8236	151	127	,	,	PUNCT
easat-8236	151	128	personnel	personnel	NOUN
easat-8236	151	129	costs	cost	NOUN
easat-8236	151	130	,	,	PUNCT
easat-8236	151	131	inventories	inventory	NOUN
easat-8236	151	132	,	,	PUNCT
easat-8236	151	133	non	non	ADJ
easat-8236	151	134	-	-	ADJ
easat-8236	151	135	financial	financial	ADJ
easat-8236	151	136	investments	investment	NOUN
easat-8236	151	137	,	,	PUNCT
easat-8236	151	138	financial	financial	ADJ
easat-8236	151	139	investments	investment	NOUN
easat-8236	151	140	f.	f.	PROPN
easat-8236	151	141	dependent	dependent	ADJ
easat-8236	151	142	variable	variable	NOUN
easat-8236	151	143	:	:	PUNCT
easat-8236	151	144	accrual	accrual	ADJ
easat-8236	151	145	usage	usage	NOUN
easat-8236	151	146	to	to	PART
easat-8236	151	147	manipulate	manipulate	VERB
easat-8236	151	148	results	result	NOUN
easat-8236	151	149	table	table	NOUN
easat-8236	151	150	4	4	NUM
easat-8236	151	151	,	,	PUNCT
easat-8236	151	152	shows	show	VERB
easat-8236	151	153	the	the	DET
easat-8236	151	154	evolution	evolution	NOUN
easat-8236	151	155	of	of	ADP
easat-8236	151	156	the	the	DET
easat-8236	151	157	model	model	NOUN
easat-8236	151	158	with	with	ADP
easat-8236	151	159	the	the	DET
easat-8236	151	160	inclusion	inclusion	NOUN
easat-8236	151	161	of	of	ADP
easat-8236	151	162	each	each	DET
easat-8236	151	163	variable	variable	NOUN
easat-8236	151	164	.	.	PUNCT
easat-8236	152	1	for	for	ADP
easat-8236	152	2	example	example	NOUN
easat-8236	152	3	,	,	PUNCT
easat-8236	152	4	the	the	DET
easat-8236	152	5	variable	variable	ADJ
easat-8236	152	6	revenue	revenue	NOUN
easat-8236	152	7	and	and	CCONJ
easat-8236	152	8	receivables	receivables	NOUN
easat-8236	152	9	explain	explain	VERB
easat-8236	152	10	24.3	24.3	NUM
easat-8236	152	11	%	%	NOUN
easat-8236	152	12	of	of	ADP
easat-8236	152	13	the	the	DET
easat-8236	152	14	variations	variation	NOUN
easat-8236	152	15	in	in	ADP
easat-8236	152	16	the	the	DET
easat-8236	152	17	misuse	misuse	NOUN
easat-8236	152	18	of	of	ADP
easat-8236	152	19	accruals	accrual	NOUN
easat-8236	152	20	,	,	PUNCT
easat-8236	152	21	and	and	CCONJ
easat-8236	152	22	the	the	DET
easat-8236	152	23	five	five	NUM
easat-8236	152	24	independent	independent	ADJ
easat-8236	152	25	variables	variable	NOUN
easat-8236	152	26	accepted	accept	VERB
easat-8236	152	27	by	by	ADP
easat-8236	152	28	stepwise	stepwise	NOUN
easat-8236	152	29	,	,	PUNCT
easat-8236	152	30	together	together	ADV
easat-8236	152	31	,	,	PUNCT
easat-8236	152	32	explain	explain	VERB
easat-8236	152	33	54.7	54.7	NUM
easat-8236	152	34	%	%	NOUN
easat-8236	152	35	.	.	PUNCT
easat-8236	153	1	the	the	DET
easat-8236	153	2	durbin	durbin	PROPN
easat-8236	153	3	-	-	PUNCT
easat-8236	153	4	watson	watson	NOUN
easat-8236	153	5	test	test	NOUN
easat-8236	153	6	is	be	AUX
easat-8236	153	7	a	a	DET
easat-8236	153	8	statistic	statistic	NOUN
easat-8236	153	9	used	use	VERB
easat-8236	153	10	to	to	PART
easat-8236	153	11	detect	detect	VERB
easat-8236	153	12	the	the	DET
easat-8236	153	13	presence	presence	NOUN
easat-8236	153	14	of	of	ADP
easat-8236	153	15	autocorrelation	autocorrelation	NOUN
easat-8236	153	16	in	in	ADP
easat-8236	153	17	the	the	DET
easat-8236	153	18	residuals	residual	NOUN
easat-8236	153	19	of	of	ADP
easat-8236	153	20	a	a	DET
easat-8236	153	21	linear	linear	ADJ
easat-8236	153	22	regression	regression	NOUN
easat-8236	153	23	model	model	NOUN
easat-8236	153	24	[	[	X
easat-8236	153	25	37	37	NUM
easat-8236	153	26	]	]	PUNCT
easat-8236	153	27	.	.	PUNCT
easat-8236	154	1	autocorrelation	autocorrelation	NOUN
easat-8236	154	2	occurs	occur	VERB
easat-8236	154	3	when	when	SCONJ
easat-8236	154	4	the	the	DET
easat-8236	154	5	residuals	residual	NOUN
easat-8236	154	6	(	(	PUNCT
easat-8236	154	7	random	random	ADJ
easat-8236	154	8	errors	error	NOUN
easat-8236	154	9	)	)	PUNCT
easat-8236	154	10	of	of	ADP
easat-8236	154	11	a	a	DET
easat-8236	154	12	model	model	NOUN
easat-8236	154	13	are	be	AUX
easat-8236	154	14	correlated	correlate	VERB
easat-8236	154	15	,	,	PUNCT
easat-8236	154	16	which	which	PRON
easat-8236	154	17	violates	violate	VERB
easat-8236	154	18	one	one	NUM
easat-8236	154	19	of	of	ADP
easat-8236	154	20	the	the	DET
easat-8236	154	21	basic	basic	ADJ
easat-8236	154	22	premises	premise	NOUN
easat-8236	154	23	of	of	ADP
easat-8236	154	24	linear	linear	ADJ
easat-8236	154	25	regression	regression	NOUN
easat-8236	154	26	:	:	PUNCT
easat-8236	154	27	the	the	DET
easat-8236	154	28	independence	independence	NOUN
easat-8236	154	29	of	of	ADP
easat-8236	154	30	errors	error	NOUN
easat-8236	154	31	.	.	PUNCT
easat-8236	155	1	this	this	DET
easat-8236	155	2	violation	violation	NOUN
easat-8236	155	3	can	can	AUX
easat-8236	155	4	lead	lead	VERB
easat-8236	155	5	to	to	ADP
easat-8236	155	6	inefficient	inefficient	ADJ
easat-8236	155	7	coefficient	coefficient	NOUN
easat-8236	155	8	estimates	estimate	NOUN
easat-8236	155	9	and	and	CCONJ
easat-8236	155	10	incorrect	incorrect	ADJ
easat-8236	155	11	statistical	statistical	ADJ
easat-8236	155	12	inferences	inference	NOUN
easat-8236	155	13	.	.	PUNCT
easat-8236	156	1	the	the	DET
easat-8236	156	2	durbin	durbin	PROPN
easat-8236	156	3	-	-	PUNCT
easat-8236	156	4	watson	watson	NOUN
easat-8236	156	5	statistic	statistic	NOUN
easat-8236	156	6	ranges	range	VERB
easat-8236	156	7	between	between	ADP
easat-8236	156	8	0	0	NUM
easat-8236	156	9	and	and	CCONJ
easat-8236	156	10	4	4	NUM
easat-8236	156	11	and	and	CCONJ
easat-8236	156	12	is	be	AUX
easat-8236	156	13	interpreted	interpret	VERB
easat-8236	156	14	as	as	SCONJ
easat-8236	156	15	follows	follow	VERB
easat-8236	156	16	[	[	X
easat-8236	156	17	39	39	NUM
easat-8236	156	18	]	]	PUNCT
easat-8236	156	19	:	:	PUNCT
easat-8236	156	20	•	•	NUM
easat-8236	156	21	d	d	X
easat-8236	156	22	≈	≈	PROPN
easat-8236	156	23	2	2	NUM
easat-8236	156	24	:	:	PUNCT
easat-8236	156	25	indicates	indicate	VERB
easat-8236	156	26	absence	absence	NOUN
easat-8236	156	27	of	of	ADP
easat-8236	156	28	autocorrelation	autocorrelation	NOUN
easat-8236	156	29	in	in	ADP
easat-8236	156	30	the	the	DET
easat-8236	156	31	residuals	residual	NOUN
easat-8236	156	32	.	.	PUNCT
easat-8236	157	1	•	•	NUM
easat-8236	157	2	d	d	X
easat-8236	157	3	<	<	X
easat-8236	157	4	2	2	NUM
easat-8236	157	5	:	:	PUNCT
easat-8236	157	6	suggests	suggest	VERB
easat-8236	157	7	the	the	DET
easat-8236	157	8	presence	presence	NOUN
easat-8236	157	9	of	of	ADP
easat-8236	157	10	positive	positive	ADJ
easat-8236	157	11	autocorrelation	autocorrelation	NOUN
easat-8236	157	12	(	(	PUNCT
easat-8236	157	13	positive	positive	ADJ
easat-8236	157	14	residuals	residual	NOUN
easat-8236	157	15	tend	tend	VERB
easat-8236	157	16	to	to	PART
easat-8236	157	17	be	be	AUX
easat-8236	157	18	followed	follow	VERB
easat-8236	157	19	by	by	ADP
easat-8236	157	20	positive	positive	ADJ
easat-8236	157	21	residuals	residual	NOUN
easat-8236	157	22	,	,	PUNCT
easat-8236	157	23	and	and	CCONJ
easat-8236	157	24	negative	negative	ADJ
easat-8236	157	25	residuals	residual	NOUN
easat-8236	157	26	by	by	ADP
easat-8236	157	27	negative	negative	ADJ
easat-8236	157	28	residuals	residual	NOUN
easat-8236	157	29	)	)	PUNCT
easat-8236	157	30	.	.	PUNCT
easat-8236	158	1	1735	1735	NUM
easat-8236	158	2	edelweiss	edelweiss	PROPN
easat-8236	158	3	applied	apply	VERB
easat-8236	158	4	science	science	NOUN
easat-8236	158	5	and	and	CCONJ
easat-8236	158	6	technology	technology	NOUN
easat-8236	158	7	issn	issn	PROPN
easat-8236	158	8	:	:	PUNCT
easat-8236	158	9	2576	2576	NUM
easat-8236	158	10	-	-	SYM
easat-8236	158	11	8484	8484	NUM
easat-8236	158	12	vol	vol	NOUN
easat-8236	158	13	.	.	PROPN
easat-8236	159	1	9	9	NUM
easat-8236	159	2	,	,	PUNCT
easat-8236	159	3	no	no	INTJ
easat-8236	159	4	.	.	NOUN
easat-8236	159	5	6	6	NUM
easat-8236	159	6	:	:	SYM
easat-8236	159	7	1729	1729	NUM
easat-8236	159	8	-	-	SYM
easat-8236	159	9	1739	1739	NUM
easat-8236	159	10	,	,	PUNCT
easat-8236	159	11	2025	2025	NUM
easat-8236	159	12	doi	doi	NOUN
easat-8236	159	13	:	:	PUNCT
easat-8236	159	14	10.55214/25768484.v9i6.8236	10.55214/25768484.v9i6.8236	NUM
easat-8236	159	15	©	©	PROPN
easat-8236	159	16	2025	2025	NUM
easat-8236	159	17	by	by	ADP
easat-8236	159	18	the	the	DET
easat-8236	159	19	authors	author	NOUN
easat-8236	159	20	;	;	PUNCT
easat-8236	159	21	licensee	licensee	PROPN
easat-8236	159	22	learning	learning	NOUN
easat-8236	159	23	gate	gate	NOUN
easat-8236	159	24	•	•	PROPN
easat-8236	160	1	d	d	X
easat-8236	160	2	>	>	X
easat-8236	160	3	2	2	NUM
easat-8236	160	4	:	:	PUNCT
easat-8236	160	5	suggests	suggest	VERB
easat-8236	160	6	the	the	DET
easat-8236	160	7	presence	presence	NOUN
easat-8236	160	8	of	of	ADP
easat-8236	160	9	negative	negative	ADJ
easat-8236	160	10	autocorrelation	autocorrelation	NOUN
easat-8236	160	11	(	(	PUNCT
easat-8236	160	12	positive	positive	ADJ
easat-8236	160	13	residuals	residual	NOUN
easat-8236	160	14	tend	tend	VERB
easat-8236	160	15	to	to	PART
easat-8236	160	16	be	be	AUX
easat-8236	160	17	followed	follow	VERB
easat-8236	160	18	by	by	ADP
easat-8236	160	19	negative	negative	ADJ
easat-8236	160	20	residuals	residual	NOUN
easat-8236	160	21	,	,	PUNCT
easat-8236	160	22	and	and	CCONJ
easat-8236	160	23	vice	vice	ADV
easat-8236	160	24	versa	versa	ADV
easat-8236	160	25	)	)	PUNCT
easat-8236	160	26	.	.	PUNCT
easat-8236	161	1	to	to	PART
easat-8236	161	2	determine	determine	VERB
easat-8236	161	3	whether	whether	SCONJ
easat-8236	161	4	autocorrelation	autocorrelation	NOUN
easat-8236	161	5	is	be	AUX
easat-8236	161	6	statistically	statistically	ADV
easat-8236	161	7	significant	significant	ADJ
easat-8236	161	8	,	,	PUNCT
easat-8236	161	9	the	the	DET
easat-8236	161	10	value	value	NOUN
easat-8236	161	11	of	of	ADP
easat-8236	161	12	d	d	PROPN
easat-8236	161	13	is	be	AUX
easat-8236	161	14	compared	compare	VERB
easat-8236	161	15	with	with	ADP
easat-8236	161	16	tabulated	tabulate	VERB
easat-8236	161	17	critical	critical	ADJ
easat-8236	161	18	values	value	NOUN
easat-8236	161	19	(	(	PUNCT
easat-8236	161	20	available	available	ADJ
easat-8236	161	21	in	in	ADP
easat-8236	161	22	durbin	durbin	ADJ
easat-8236	161	23	-	-	PUNCT
easat-8236	161	24	watson	watson	NOUN
easat-8236	161	25	tables	table	NOUN
easat-8236	161	26	)	)	PUNCT
easat-8236	161	27	,	,	PUNCT
easat-8236	161	28	which	which	PRON
easat-8236	161	29	depend	depend	VERB
easat-8236	161	30	on	on	ADP
easat-8236	161	31	the	the	DET
easat-8236	161	32	sample	sample	NOUN
easat-8236	161	33	size	size	NOUN
easat-8236	161	34	(	(	PUNCT
easat-8236	161	35	n	n	CCONJ
easat-8236	161	36	)	)	PUNCT
easat-8236	161	37	,	,	PUNCT
easat-8236	161	38	the	the	DET
easat-8236	161	39	number	number	NOUN
easat-8236	161	40	of	of	ADP
easat-8236	161	41	independent	independent	ADJ
easat-8236	161	42	variables	variable	NOUN
easat-8236	161	43	(	(	PUNCT
easat-8236	161	44	k	k	NOUN
easat-8236	161	45	)	)	PUNCT
easat-8236	161	46	,	,	PUNCT
easat-8236	161	47	and	and	CCONJ
easat-8236	161	48	the	the	DET
easat-8236	161	49	level	level	NOUN
easat-8236	161	50	of	of	ADP
easat-8236	161	51	significance	significance	NOUN
easat-8236	161	52	.	.	PUNCT
easat-8236	162	1	the	the	DET
easat-8236	162	2	critical	critical	ADJ
easat-8236	162	3	values	value	NOUN
easat-8236	162	4	for	for	ADP
easat-8236	162	5	n	n	NOUN
easat-8236	162	6	=	=	SYM
easat-8236	162	7	160	160	NUM
easat-8236	162	8	and	and	CCONJ
easat-8236	162	9	k	k	NOUN
easat-8236	162	10	=	=	SYM
easat-8236	162	11	5	5	NUM
easat-8236	162	12	,	,	PUNCT
easat-8236	162	13	at	at	ADP
easat-8236	162	14	level	level	NOUN
easat-8236	162	15			X
easat-8236	162	16	=	=	NOUN
easat-8236	162	17	0.05	0.05	NUM
easat-8236	162	18	are	be	AUX
easat-8236	162	19	•	•	NUM
easat-8236	162	20	di	di	X
easat-8236	162	21	(	(	PUNCT
easat-8236	162	22	lower	low	ADJ
easat-8236	162	23	critical	critical	ADJ
easat-8236	162	24	value	value	NOUN
easat-8236	162	25	):	):	PUNCT
easat-8236	162	26	1.654	1.654	NUM
easat-8236	162	27	•	•	NOUN
easat-8236	162	28	ds	ds	ADJ
easat-8236	162	29	(	(	PUNCT
easat-8236	162	30	upper	upper	ADJ
easat-8236	162	31	critical	critical	ADJ
easat-8236	162	32	value	value	NOUN
easat-8236	162	33	):	):	PUNCT
easat-8236	162	34	1.748	1.748	NUM
easat-8236	162	35	these	these	DET
easat-8236	162	36	critical	critical	ADJ
easat-8236	162	37	values	value	NOUN
easat-8236	162	38	define	define	VERB
easat-8236	162	39	two	two	NUM
easat-8236	162	40	regions	region	NOUN
easat-8236	162	41	:	:	PUNCT
easat-8236	162	42	rejection	rejection	NOUN
easat-8236	162	43	region	region	NOUN
easat-8236	162	44	for	for	ADP
easat-8236	162	45	positive	positive	ADJ
easat-8236	162	46	autocorrelation	autocorrelation	NOUN
easat-8236	162	47	:	:	PUNCT
easat-8236	162	48	if	if	SCONJ
easat-8236	162	49	d	d	X
easat-8236	162	50	<	<	X
easat-8236	162	51	di	di	PROPN
easat-8236	162	52	,	,	PUNCT
easat-8236	162	53	the	the	DET
easat-8236	162	54	null	null	ADJ
easat-8236	162	55	hypothesis	hypothesis	NOUN
easat-8236	162	56	of	of	ADP
easat-8236	162	57	absence	absence	NOUN
easat-8236	162	58	of	of	ADP
easat-8236	162	59	autocorrelation	autocorrelation	NOUN
easat-8236	162	60	is	be	AUX
easat-8236	162	61	rejected	reject	VERB
easat-8236	162	62	.	.	PUNCT
easat-8236	163	1	1	1	X
easat-8236	163	2	.	.	X
easat-8236	163	3	rejection	rejection	NOUN
easat-8236	163	4	region	region	NOUN
easat-8236	163	5	for	for	ADP
easat-8236	163	6	negative	negative	ADJ
easat-8236	163	7	autocorrelation	autocorrelation	NOUN
easat-8236	163	8	:	:	PUNCT
easat-8236	163	9	if	if	SCONJ
easat-8236	163	10	d	d	PROPN
easat-8236	163	11	>	>	X
easat-8236	163	12	4−di	4−di	PROPN
easat-8236	163	13	,	,	PUNCT
easat-8236	163	14	the	the	DET
easat-8236	163	15	null	null	ADJ
easat-8236	163	16	hypothesis	hypothesis	NOUN
easat-8236	163	17	is	be	AUX
easat-8236	163	18	rejected	reject	VERB
easat-8236	163	19	.	.	PUNCT
easat-8236	164	1	2	2	X
easat-8236	164	2	.	.	X
easat-8236	164	3	indecision	indecision	NOUN
easat-8236	164	4	zone	zone	NOUN
easat-8236	164	5	:	:	PUNCT
easat-8236	164	6	if	if	SCONJ
easat-8236	164	7	di	di	NOUN
easat-8236	164	8	≤	≤	X
easat-8236	164	9	d	d	NOUN
easat-8236	164	10	≤	≤	NUM
easat-8236	164	11	ds	ds	NOUN
easat-8236	164	12	or	or	CCONJ
easat-8236	164	13	4−ds	4−ds	NUM
easat-8236	164	14	≤	≤	NUM
easat-8236	165	1	d	d	NOUN
easat-8236	165	2	≤	≤	NOUN
easat-8236	165	3	4−di	4−di	NUM
easat-8236	165	4	,	,	PUNCT
easat-8236	165	5	the	the	DET
easat-8236	165	6	test	test	NOUN
easat-8236	165	7	is	be	AUX
easat-8236	165	8	inconclusive	inconclusive	ADJ
easat-8236	165	9	.	.	PUNCT
easat-8236	166	1	because	because	SCONJ
easat-8236	166	2	in	in	ADP
easat-8236	166	3	this	this	DET
easat-8236	166	4	case	case	NOUN
easat-8236	166	5	,	,	PUNCT
easat-8236	166	6	d	d	X
easat-8236	166	7	=	=	PUNCT
easat-8236	166	8	2.178	2.178	NUM
easat-8236	166	9	,	,	PUNCT
easat-8236	166	10	i.e.	i.e.	X
easat-8236	166	11	,	,	PUNCT
easat-8236	166	12	ds	ds	ADP
easat-8236	166	13	<	<	X
easat-8236	166	14	d	d	X
easat-8236	166	15	<	<	X
easat-8236	166	16	4−ds	4−ds	NUM
easat-8236	166	17	(	(	PUNCT
easat-8236	166	18	1.748	1.748	NUM
easat-8236	166	19	<	<	X
easat-8236	166	20	d	d	X
easat-8236	166	21	<	<	X
easat-8236	166	22	2.252	2.252	NUM
easat-8236	166	23	)	)	PUNCT
easat-8236	166	24	,	,	PUNCT
easat-8236	166	25	we	we	PRON
easat-8236	166	26	can	can	AUX
easat-8236	166	27	conclude	conclude	VERB
easat-8236	166	28	that	that	SCONJ
easat-8236	166	29	there	there	PRON
easat-8236	166	30	is	be	VERB
easat-8236	166	31	no	no	DET
easat-8236	166	32	evidence	evidence	NOUN
easat-8236	166	33	of	of	ADP
easat-8236	166	34	autocorrelation	autocorrelation	NOUN
easat-8236	166	35	.	.	PUNCT
easat-8236	167	1	to	to	PART
easat-8236	167	2	evaluate	evaluate	VERB
easat-8236	167	3	the	the	DET
easat-8236	167	4	overall	overall	ADJ
easat-8236	167	5	significance	significance	NOUN
easat-8236	167	6	of	of	ADP
easat-8236	167	7	the	the	DET
easat-8236	167	8	adjusted	adjust	VERB
easat-8236	167	9	linear	linear	PROPN
easat-8236	167	10	regression	regression	NOUN
easat-8236	167	11	model	model	NOUN
easat-8236	167	12	,	,	PUNCT
easat-8236	167	13	i.e.	i.e.	X
easat-8236	167	14	,	,	PUNCT
easat-8236	167	15	to	to	PART
easat-8236	167	16	verify	verify	VERB
easat-8236	167	17	whether	whether	SCONJ
easat-8236	167	18	the	the	DET
easat-8236	167	19	explanatory	explanatory	ADJ
easat-8236	167	20	(	(	PUNCT
easat-8236	167	21	independent	independent	ADJ
easat-8236	167	22	)	)	PUNCT
easat-8236	167	23	variables	variable	NOUN
easat-8236	167	24	help	help	VERB
easat-8236	167	25	to	to	PART
easat-8236	167	26	predict	predict	VERB
easat-8236	167	27	the	the	DET
easat-8236	167	28	dependent	dependent	ADJ
easat-8236	167	29	variable	variable	NOUN
easat-8236	167	30	in	in	ADP
easat-8236	167	31	a	a	DET
easat-8236	167	32	statistically	statistically	ADV
easat-8236	167	33	significant	significant	ADJ
easat-8236	167	34	way	way	NOUN
easat-8236	167	35	,	,	PUNCT
easat-8236	167	36	an	an	DET
easat-8236	167	37	anova	anova	X
easat-8236	167	38	(	(	PUNCT
easat-8236	167	39	analysis	analysis	NOUN
easat-8236	167	40	of	of	ADP
easat-8236	167	41	variance	variance	NOUN
easat-8236	167	42	)	)	PUNCT
easat-8236	167	43	test	test	NOUN
easat-8236	167	44	was	be	AUX
easat-8236	167	45	performed	perform	VERB
easat-8236	167	46	[	[	PUNCT
easat-8236	167	47	40	40	NUM
easat-8236	167	48	]	]	PUNCT
easat-8236	167	49	.	.	PUNCT
easat-8236	168	1	results	result	NOUN
easat-8236	168	2	are	be	AUX
easat-8236	168	3	shown	show	VERB
easat-8236	168	4	in	in	ADP
easat-8236	168	5	table	table	NOUN
easat-8236	168	6	5	5	NUM
easat-8236	168	7	.	.	PUNCT
easat-8236	168	8	table	table	NOUN
easat-8236	168	9	5	5	NUM
easat-8236	168	10	.	.	PUNCT
easat-8236	168	11	anovaa	anovaa	PROPN
easat-8236	168	12	.	.	PUNCT
easat-8236	169	1	model	model	PROPN
easat-8236	169	2	sum	sum	NOUN
easat-8236	169	3	of	of	ADP
easat-8236	169	4	squares	square	NOUN
easat-8236	169	5	df	df	PROPN
easat-8236	169	6	medium	medium	PROPN
easat-8236	169	7	square	square	PROPN
easat-8236	170	1	z	z	PROPN
easat-8236	170	2	p	p	X
easat-8236	170	3	5	5	NUM
easat-8236	170	4	regression	regression	NOUN
easat-8236	170	5	104.695	104.695	NUM
easat-8236	170	6	5	5	NUM
easat-8236	170	7	20.939	20.939	NUM
easat-8236	170	8	39.445	39.445	NUM
easat-8236	170	9	<	<	X
easat-8236	170	10	0.001f	0.001f	NUM
easat-8236	170	11	residue	residue	NOUN
easat-8236	170	12	81.749	81.749	NUM
easat-8236	170	13	154	154	NUM
easat-8236	170	14	0.531	0.531	NUM
easat-8236	170	15	total	total	ADJ
easat-8236	170	16	186.444	186.444	NUM
easat-8236	170	17	159	159	NUM
easat-8236	170	18	note	note	NOUN
easat-8236	170	19	:	:	PUNCT
easat-8236	170	20	a.	a.	NOUN
easat-8236	170	21	dependent	dependent	ADJ
easat-8236	170	22	variable	variable	NOUN
easat-8236	170	23	:	:	PUNCT
easat-8236	170	24	accruals	accrual	NOUN
easat-8236	170	25	usage	usage	VERB
easat-8236	170	26	to	to	PART
easat-8236	170	27	manipulate	manipulate	VERB
easat-8236	170	28	results	result	NOUN
easat-8236	170	29	b.	b.	PROPN
easat-8236	170	30	predictors	predictor	NOUN
easat-8236	170	31	:	:	PUNCT
easat-8236	170	32	(	(	PUNCT
easat-8236	170	33	constant	constant	ADJ
easat-8236	170	34	)	)	PUNCT
easat-8236	170	35	,	,	PUNCT
easat-8236	170	36	revenue	revenue	NOUN
easat-8236	170	37	and	and	CCONJ
easat-8236	170	38	receivables	receivables	NOUN
easat-8236	170	39	c.	c.	NOUN
easat-8236	170	40	predictors	predictor	NOUN
easat-8236	170	41	:	:	PUNCT
easat-8236	170	42	(	(	PUNCT
easat-8236	170	43	constant	constant	ADJ
easat-8236	170	44	)	)	PUNCT
easat-8236	170	45	,	,	PUNCT
easat-8236	170	46	revenue	revenue	NOUN
easat-8236	170	47	and	and	CCONJ
easat-8236	170	48	receivables	receivables	NOUN
easat-8236	170	49	,	,	PUNCT
easat-8236	170	50	personnel	personnel	NOUN
easat-8236	170	51	costs	cost	NOUN
easat-8236	170	52	d.	d.	PROPN
easat-8236	170	53	predictors	predictor	NOUN
easat-8236	170	54	:	:	PUNCT
easat-8236	170	55	(	(	PUNCT
easat-8236	170	56	constant	constant	ADJ
easat-8236	170	57	)	)	PUNCT
easat-8236	170	58	,	,	PUNCT
easat-8236	170	59	revenue	revenue	NOUN
easat-8236	170	60	and	and	CCONJ
easat-8236	170	61	receivables	receivables	NOUN
easat-8236	170	62	,	,	PUNCT
easat-8236	170	63	personnel	personnel	NOUN
easat-8236	170	64	costs	cost	NOUN
easat-8236	170	65	,	,	PUNCT
easat-8236	170	66	inventories	inventory	NOUN
easat-8236	170	67	e.	e.	PROPN
easat-8236	170	68	predictors	predictor	NOUN
easat-8236	170	69	:	:	PUNCT
easat-8236	170	70	(	(	PUNCT
easat-8236	170	71	constant	constant	ADJ
easat-8236	170	72	)	)	PUNCT
easat-8236	170	73	,	,	PUNCT
easat-8236	170	74	revenue	revenue	NOUN
easat-8236	170	75	and	and	CCONJ
easat-8236	170	76	receivables	receivables	NOUN
easat-8236	170	77	,	,	PUNCT
easat-8236	170	78	personnel	personnel	NOUN
easat-8236	170	79	costs	cost	NOUN
easat-8236	170	80	,	,	PUNCT
easat-8236	170	81	inventories	inventory	NOUN
easat-8236	170	82	,	,	PUNCT
easat-8236	170	83	non	non	ADJ
easat-8236	170	84	-	-	ADJ
easat-8236	170	85	financial	financial	ADJ
easat-8236	170	86	investments	investment	NOUN
easat-8236	170	87	f.	f.	PROPN
easat-8236	170	88	predictors	predictor	NOUN
easat-8236	170	89	:	:	PUNCT
easat-8236	170	90	(	(	PUNCT
easat-8236	170	91	constant	constant	ADJ
easat-8236	170	92	)	)	PUNCT
easat-8236	170	93	,	,	PUNCT
easat-8236	170	94	revenue	revenue	NOUN
easat-8236	170	95	and	and	CCONJ
easat-8236	170	96	receivables	receivables	NOUN
easat-8236	170	97	,	,	PUNCT
easat-8236	170	98	personnel	personnel	NOUN
easat-8236	170	99	costs	cost	NOUN
easat-8236	170	100	,	,	PUNCT
easat-8236	170	101	inventories	inventory	NOUN
easat-8236	170	102	,	,	PUNCT
easat-8236	170	103	non	non	ADJ
easat-8236	170	104	-	-	ADJ
easat-8236	170	105	financial	financial	ADJ
easat-8236	170	106	investments	investment	NOUN
easat-8236	170	107	,	,	PUNCT
easat-8236	170	108	financial	financial	ADJ
easat-8236	170	109	investments	investment	NOUN
easat-8236	170	110	according	accord	VERB
easat-8236	170	111	to	to	ADP
easat-8236	170	112	the	the	DET
easat-8236	170	113	anova	anova	X
easat-8236	170	114	(	(	PUNCT
easat-8236	170	115	table	table	NOUN
easat-8236	170	116	5	5	NUM
easat-8236	170	117	)	)	PUNCT
easat-8236	170	118	,	,	PUNCT
easat-8236	170	119	the	the	DET
easat-8236	170	120	model	model	NOUN
easat-8236	170	121	selected	select	VERB
easat-8236	170	122	by	by	ADP
easat-8236	170	123	stepwise	stepwise	NOUN
easat-8236	170	124	is	be	AUX
easat-8236	170	125	globally	globally	ADV
easat-8236	170	126	significant	significant	ADJ
easat-8236	170	127	(	(	PUNCT
easat-8236	170	128	p	p	X
easat-8236	170	129	<	<	X
easat-8236	170	130	0.001	0.001	NUM
easat-8236	170	131	)	)	PUNCT
easat-8236	170	132	.	.	PUNCT
easat-8236	171	1	the	the	DET
easat-8236	171	2	results	result	NOUN
easat-8236	171	3	of	of	ADP
easat-8236	171	4	the	the	DET
easat-8236	171	5	tests	test	NOUN
easat-8236	171	6	on	on	ADP
easat-8236	171	7	the	the	DET
easat-8236	171	8	regression	regression	NOUN
easat-8236	171	9	coefficients	coefficient	NOUN
easat-8236	171	10	are	be	AUX
easat-8236	171	11	presented	present	VERB
easat-8236	171	12	in	in	ADP
easat-8236	171	13	table	table	NOUN
easat-8236	171	14	6	6	NUM
easat-8236	171	15	.	.	PUNCT
easat-8236	171	16	table	table	NOUN
easat-8236	171	17	6	6	NUM
easat-8236	171	18	.	.	PUNCT
easat-8236	171	19	coefficients	coefficient	NOUN
easat-8236	171	20	.	.	PUNCT
easat-8236	172	1	cnp1	cnp1	PROPN
easat-8236	172	2	cp3	cp3	PROPN
easat-8236	172	3	t	t	PROPN
easat-8236	172	4	p	p	PROPN
easat-8236	172	5	95,0	95,0	NUM
easat-8236	172	6	%	%	NOUN
easat-8236	172	7	ic4	ic4	NOUN
easat-8236	172	8	for	for	ADP
easat-8236	172	9	b	b	NOUN
easat-8236	172	10	correlations	correlation	NOUN
easat-8236	172	11	collinearity	collinearity	NOUN
easat-8236	172	12	statistics	statistic	NOUN
easat-8236	172	13	b	b	PROPN
easat-8236	172	14	ep2	ep2	PROPN
easat-8236	172	15	beta	beta	PROPN
easat-8236	172	16	li5	li5	PROPN
easat-8236	172	17	ls6	ls6	PROPN
easat-8236	172	18	zeroorder	zeroorder	NOUN
easat-8236	172	19	partial	partial	ADJ
easat-8236	172	20	part	part	NOUN
easat-8236	172	21	tolerance	tolerance	NOUN
easat-8236	172	22	vif	vif	NOUN
easat-8236	172	23	2.043	2.043	NUM
easat-8236	172	24	0.104	0.104	NUM
easat-8236	172	25	19.58	19.58	NUM
easat-8236	172	26	<	<	X
easat-8236	172	27	0.001	0.001	NUM
easat-8236	172	28	1.837	1.837	NUM
easat-8236	172	29	2.249	2.249	NUM
easat-8236	172	30	1.185	1.185	NUM
easat-8236	172	31	0.124	0.124	NUM
easat-8236	172	32	0.517	0.517	NUM
easat-8236	172	33	9.58	9.58	NUM
easat-8236	172	34	<	<	NOUN
easat-8236	172	35	0.001	0.001	NUM
easat-8236	172	36	0.940	0.940	NUM
easat-8236	172	37	1.430	1.430	NUM
easat-8236	172	38	0.493	0.493	NUM
easat-8236	172	39	0.610	0.610	NUM
easat-8236	172	40	0.509	0.509	NUM
easat-8236	172	41	0.972	0.972	NUM
easat-8236	172	42	1.029	1.029	NUM
easat-8236	172	43	1.072	1.072	NUM
easat-8236	172	44	0.130	0.130	NUM
easat-8236	172	45	0.452	0.452	NUM
easat-8236	172	46	8.28	8.28	NUM
easat-8236	172	47	<	<	X
easat-8236	172	48	0.001	0.001	NUM
easat-8236	172	49	0.814	0.814	NUM
easat-8236	172	50	1.329	1.329	NUM
easat-8236	172	51	0.420	0.420	NUM
easat-8236	172	52	0.553	0.553	NUM
easat-8236	172	53	0.439	0.439	NUM
easat-8236	172	54	0.943	0.943	NUM
easat-8236	172	55	1.061	1.061	NUM
easat-8236	172	56	0.698	0.698	NUM
easat-8236	172	57	0.123	0.123	NUM
easat-8236	172	58	0.318	0.318	NUM
easat-8236	172	59	5.69	5.69	NUM
easat-8236	172	60	<	<	NOUN
easat-8236	172	61	0.001	0.001	NUM
easat-8236	172	62	0.456	0.456	NUM
easat-8236	172	63	.941	.941	NUM
easat-8236	172	64	0.339	0.339	NUM
easat-8236	172	65	0.417	0.417	NUM
easat-8236	172	66	0.304	0.304	NUM
easat-8236	172	67	0.909	0.909	NUM
easat-8236	172	68	1.100	1.100	NUM
easat-8236	172	69	0.601	0.601	NUM
easat-8236	172	70	0.204	0.204	NUM
easat-8236	172	71	0.162	0.162	NUM
easat-8236	172	72	2.94	2.94	NUM
easat-8236	172	73	0.004	0.004	NUM
easat-8236	172	74	0.197	0.197	NUM
easat-8236	172	75	1.005	1.005	NUM
easat-8236	172	76	-0.011	-0.011	NUM
easat-8236	172	77	0.230	0.230	NUM
easat-8236	172	78	0.157	0.157	NUM
easat-8236	172	79	0.934	0.934	NUM
easat-8236	172	80	1.070	1.070	NUM
easat-8236	172	81	0.494	0.494	NUM
easat-8236	172	82	0.168	0.168	NUM
easat-8236	172	83	0.163	0.163	NUM
easat-8236	172	84	2.94	2.94	NUM
easat-8236	172	85	0.004	0.004	NUM
easat-8236	172	86	0.162	0.162	NUM
easat-8236	172	87	0.827	0.827	NUM
easat-8236	172	88	0.064	0.064	NUM
easat-8236	172	89	0.230	0.230	NUM
easat-8236	172	90	0.157	0.157	NUM
easat-8236	172	91	0.920	0.920	NUM
easat-8236	172	92	1.087	1.087	NUM
easat-8236	172	93	note	note	NOUN
easat-8236	172	94	:	:	PUNCT
easat-8236	172	95	1	1	NUM
easat-8236	172	96	:	:	PUNCT
easat-8236	172	97	non	non	ADJ
easat-8236	172	98	-	-	ADJ
easat-8236	172	99	standard	standard	ADJ
easat-8236	172	100	coefficients	coefficient	NOUN
easat-8236	172	101	;	;	PUNCT
easat-8236	172	102	2	2	NUM
easat-8236	172	103	:	:	PUNCT
easat-8236	172	104	standard	standard	ADJ
easat-8236	172	105	error	error	NOUN
easat-8236	172	106	;	;	PUNCT
easat-8236	172	107	3	3	NUM
easat-8236	172	108	:	:	PUNCT
easat-8236	172	109	standardized	standardized	ADJ
easat-8236	172	110	coefficients	coefficient	NOUN
easat-8236	172	111	;	;	PUNCT
easat-8236	172	112	4	4	NUM
easat-8236	172	113	:	:	PUNCT
easat-8236	172	114	confidence	confidence	NOUN
easat-8236	172	115	interval	interval	NOUN
easat-8236	172	116	;	;	PUNCT
easat-8236	172	117	5	5	NUM
easat-8236	172	118	:	:	PUNCT
easat-8236	172	119	lower	low	ADJ
easat-8236	172	120	limit	limit	NOUN
easat-8236	172	121	;	;	PUNCT
easat-8236	172	122	6	6	NUM
easat-8236	172	123	:	:	PUNCT
easat-8236	172	124	upper	upper	ADJ
easat-8236	172	125	limit	limit	NOUN
easat-8236	172	126	.	.	PUNCT
easat-8236	173	1	all	all	DET
easat-8236	173	2	the	the	DET
easat-8236	173	3	independent	independent	ADJ
easat-8236	173	4	variables	variable	NOUN
easat-8236	173	5	admitted	admit	VERB
easat-8236	173	6	by	by	ADP
easat-8236	173	7	the	the	DET
easat-8236	173	8	stepwise	stepwise	PROPN
easat-8236	173	9	method	method	NOUN
easat-8236	173	10	are	be	AUX
easat-8236	173	11	naturally	naturally	ADV
easat-8236	173	12	important	important	ADJ
easat-8236	173	13	to	to	PART
easat-8236	173	14	justify	justify	VERB
easat-8236	173	15	the	the	DET
easat-8236	173	16	variations	variation	NOUN
easat-8236	173	17	in	in	ADP
easat-8236	173	18	the	the	DET
easat-8236	173	19	abusive	abusive	ADJ
easat-8236	173	20	usage	usage	NOUN
easat-8236	173	21	of	of	ADP
easat-8236	173	22	accruals	accrual	NOUN
easat-8236	173	23	,	,	PUNCT
easat-8236	173	24	which	which	PRON
easat-8236	173	25	is	be	AUX
easat-8236	173	26	corroborated	corroborate	VERB
easat-8236	173	27	by	by	ADP
easat-8236	173	28	the	the	DET
easat-8236	173	29	results	result	NOUN
easat-8236	173	30	of	of	ADP
easat-8236	173	31	the	the	DET
easat-8236	173	32	tests	test	NOUN
easat-8236	173	33	(	(	PUNCT
easat-8236	173	34	p	p	X
easat-8236	173	35	<	<	X
easat-8236	173	36	0.001	0.001	NUM
easat-8236	173	37	and	and	CCONJ
easat-8236	173	38	p	p	NOUN
easat-8236	173	39	=	=	NOUN
easat-8236	173	40	0.004	0.004	NUM
easat-8236	173	41	)	)	PUNCT
easat-8236	173	42	to	to	ADP
easat-8236	173	43	the	the	DET
easat-8236	173	44	regression	regression	NOUN
easat-8236	173	45	coefficients	coefficient	NOUN
easat-8236	173	46	(	(	PUNCT
easat-8236	173	47	table	table	NOUN
easat-8236	173	48	6	6	NUM
easat-8236	173	49	)	)	PUNCT
easat-8236	173	50	.	.	PUNCT
easat-8236	174	1	the	the	DET
easat-8236	174	2	presence	presence	NOUN
easat-8236	174	3	of	of	ADP
easat-8236	174	4	multicollinearity	multicollinearity	NOUN
easat-8236	174	5	is	be	AUX
easat-8236	174	6	undesirable	undesirable	ADJ
easat-8236	174	7	in	in	ADP
easat-8236	174	8	linear	linear	ADJ
easat-8236	174	9	regression	regression	NOUN
easat-8236	174	10	models	model	NOUN
easat-8236	174	11	,	,	PUNCT
easat-8236	174	12	which	which	PRON
easat-8236	174	13	occurs	occur	VERB
easat-8236	174	14	when	when	SCONJ
easat-8236	174	15	two	two	NUM
easat-8236	174	16	or	or	CCONJ
easat-8236	174	17	more	more	ADV
easat-8236	174	18	independent	independent	ADJ
easat-8236	174	19	variables	variable	NOUN
easat-8236	174	20	in	in	ADP
easat-8236	174	21	a	a	DET
easat-8236	174	22	regression	regression	NOUN
easat-8236	174	23	model	model	NOUN
easat-8236	174	24	are	be	AUX
easat-8236	174	25	highly	highly	ADV
easat-8236	174	26	correlated	correlate	VERB
easat-8236	174	27	,	,	PUNCT
easat-8236	174	28	which	which	PRON
easat-8236	174	29	can	can	AUX
easat-8236	174	30	cause	cause	VERB
easat-8236	174	31	problems	problem	NOUN
easat-8236	174	32	in	in	ADP
easat-8236	174	33	1736	1736	NUM
easat-8236	174	34	edelweiss	edelweiss	PROPN
easat-8236	174	35	applied	apply	VERB
easat-8236	174	36	science	science	NOUN
easat-8236	174	37	and	and	CCONJ
easat-8236	174	38	technology	technology	NOUN
easat-8236	174	39	issn	issn	PROPN
easat-8236	174	40	:	:	PUNCT
easat-8236	174	41	2576	2576	NUM
easat-8236	174	42	-	-	SYM
easat-8236	174	43	8484	8484	NUM
easat-8236	174	44	vol	vol	NOUN
easat-8236	174	45	.	.	PROPN
easat-8236	175	1	9	9	NUM
easat-8236	175	2	,	,	PUNCT
easat-8236	175	3	no	no	INTJ
easat-8236	175	4	.	.	NOUN
easat-8236	175	5	6	6	NUM
easat-8236	175	6	:	:	SYM
easat-8236	175	7	1729	1729	NUM
easat-8236	175	8	-	-	SYM
easat-8236	175	9	1739	1739	NUM
easat-8236	175	10	,	,	PUNCT
easat-8236	175	11	2025	2025	NUM
easat-8236	175	12	doi	doi	NOUN
easat-8236	175	13	:	:	PUNCT
easat-8236	175	14	10.55214/25768484.v9i6.8236	10.55214/25768484.v9i6.8236	NUM
easat-8236	175	15	©	©	PROPN
easat-8236	175	16	2025	2025	NUM
easat-8236	175	17	by	by	ADP
easat-8236	175	18	the	the	DET
easat-8236	175	19	authors	author	NOUN
easat-8236	175	20	;	;	PUNCT
easat-8236	175	21	licensee	licensee	PROPN
easat-8236	175	22	learning	learn	VERB
easat-8236	175	23	gate	gate	NOUN
easat-8236	175	24	estimating	estimate	VERB
easat-8236	175	25	the	the	DET
easat-8236	175	26	model	model	NOUN
easat-8236	175	27	's	's	PART
easat-8236	175	28	coefficients	coefficient	NOUN
easat-8236	175	29	.	.	PUNCT
easat-8236	176	1	one	one	NUM
easat-8236	176	2	of	of	ADP
easat-8236	176	3	the	the	DET
easat-8236	176	4	most	most	ADV
easat-8236	176	5	common	common	ADJ
easat-8236	176	6	methods	method	NOUN
easat-8236	176	7	for	for	ADP
easat-8236	176	8	detecting	detect	VERB
easat-8236	176	9	multicollinearity	multicollinearity	NOUN
easat-8236	176	10	is	be	AUX
easat-8236	176	11	the	the	DET
easat-8236	176	12	variance	variance	NOUN
easat-8236	176	13	inflation	inflation	NOUN
easat-8236	176	14	factor	factor	NOUN
easat-8236	176	15	(	(	PUNCT
easat-8236	176	16	vif	vif	PROPN
easat-8236	176	17	)	)	PUNCT
easat-8236	177	1	[	[	X
easat-8236	177	2	41	41	NUM
easat-8236	177	3	]	]	PUNCT
easat-8236	177	4	.	.	PUNCT
easat-8236	178	1	the	the	DET
easat-8236	178	2	vif	vif	NOUN
easat-8236	178	3	measures	measure	VERB
easat-8236	178	4	how	how	SCONJ
easat-8236	178	5	much	much	ADJ
easat-8236	178	6	the	the	DET
easat-8236	178	7	variance	variance	NOUN
easat-8236	178	8	of	of	ADP
easat-8236	178	9	a	a	DET
easat-8236	178	10	regression	regression	NOUN
easat-8236	178	11	coefficient	coefficient	NOUN
easat-8236	178	12	is	be	AUX
easat-8236	178	13	increased	increase	VERB
easat-8236	178	14	due	due	ADP
easat-8236	178	15	to	to	ADP
easat-8236	178	16	multicollinearity	multicollinearity	NOUN
easat-8236	178	17	.	.	PUNCT
easat-8236	179	1	it	it	PRON
easat-8236	179	2	is	be	AUX
easat-8236	179	3	calculated	calculate	VERB
easat-8236	179	4	for	for	ADP
easat-8236	179	5	each	each	DET
easat-8236	179	6	independent	independent	ADJ
easat-8236	179	7	variable	variable	NOUN
easat-8236	179	8	in	in	ADP
easat-8236	179	9	the	the	DET
easat-8236	179	10	model	model	NOUN
easat-8236	179	11	.	.	PUNCT
easat-8236	180	1	a	a	DET
easat-8236	180	2	high	high	ADJ
easat-8236	180	3	vif	vif	NOUN
easat-8236	180	4	indicates	indicate	VERB
easat-8236	180	5	that	that	SCONJ
easat-8236	180	6	the	the	DET
easat-8236	180	7	variable	variable	NOUN
easat-8236	180	8	is	be	AUX
easat-8236	180	9	highly	highly	ADV
easat-8236	180	10	correlated	correlate	VERB
easat-8236	180	11	with	with	ADP
easat-8236	180	12	other	other	ADJ
easat-8236	180	13	variables	variable	NOUN
easat-8236	180	14	in	in	ADP
easat-8236	180	15	the	the	DET
easat-8236	180	16	model	model	NOUN
easat-8236	180	17	.	.	PUNCT
easat-8236	181	1	the	the	DET
easat-8236	181	2	vif	vif	NOUN
easat-8236	181	3	is	be	AUX
easat-8236	181	4	calculated	calculate	VERB
easat-8236	181	5	as	as	SCONJ
easat-8236	181	6	follows	follow	VERB
easat-8236	181	7	:	:	PUNCT
easat-8236	181	8	vifi=1/(1−ri2	vifi=1/(1−ri2	NOUN
easat-8236	181	9	)	)	PUNCT
easat-8236	181	10	,	,	PUNCT
easat-8236	181	11	where	where	SCONJ
easat-8236	181	12	ri2	ri2	NOUN
easat-8236	181	13	is	be	AUX
easat-8236	181	14	the	the	DET
easat-8236	181	15	coefficient	coefficient	NOUN
easat-8236	181	16	of	of	ADP
easat-8236	181	17	determination	determination	NOUN
easat-8236	181	18	of	of	ADP
easat-8236	181	19	the	the	DET
easat-8236	181	20	regression	regression	NOUN
easat-8236	181	21	of	of	ADP
easat-8236	181	22	the	the	DET
easat-8236	181	23	variable	variable	NOUN
easat-8236	181	24	i	i	PRON
easat-8236	181	25	concerning	concern	VERB
easat-8236	181	26	the	the	DET
easat-8236	181	27	other	other	ADJ
easat-8236	181	28	independent	independent	ADJ
easat-8236	181	29	variables	variable	NOUN
easat-8236	181	30	.	.	PUNCT
easat-8236	182	1	if	if	SCONJ
easat-8236	182	2	:	:	PUNCT
easat-8236	182	3	vif	vif	X
easat-8236	182	4	=	=	NOUN
easat-8236	182	5	1	1	NUM
easat-8236	182	6	:	:	PUNCT
easat-8236	182	7	there	there	PRON
easat-8236	182	8	is	be	VERB
easat-8236	182	9	no	no	DET
easat-8236	182	10	multicollinearity	multicollinearity	NOUN
easat-8236	182	11	;	;	PUNCT
easat-8236	182	12	1	1	NUM
easat-8236	182	13	<	<	X
easat-8236	182	14	vif	vif	X
easat-8236	182	15	<	<	X
easat-8236	182	16	5	5	NUM
easat-8236	182	17	:	:	PUNCT
easat-8236	182	18	moderate	moderate	ADJ
easat-8236	182	19	multicollinearity	multicollinearity	NOUN
easat-8236	182	20	,	,	PUNCT
easat-8236	182	21	but	but	CCONJ
easat-8236	182	22	generally	generally	ADV
easat-8236	182	23	not	not	PART
easat-8236	182	24	of	of	ADP
easat-8236	182	25	concern	concern	NOUN
easat-8236	182	26	;	;	PUNCT
easat-8236	182	27	vif	vif	NOUN
easat-8236	182	28	≥	≥	NOUN
easat-8236	182	29	5	5	NUM
easat-8236	182	30	:	:	PUNCT
easat-8236	182	31	high	high	ADJ
easat-8236	182	32	multicollinearity	multicollinearity	NOUN
easat-8236	182	33	,	,	PUNCT
easat-8236	182	34	indicating	indicate	VERB
easat-8236	182	35	that	that	SCONJ
easat-8236	182	36	the	the	DET
easat-8236	182	37	variable	variable	NOUN
easat-8236	182	38	may	may	AUX
easat-8236	182	39	be	be	AUX
easat-8236	182	40	causing	cause	VERB
easat-8236	182	41	problems	problem	NOUN
easat-8236	182	42	in	in	ADP
easat-8236	182	43	the	the	DET
easat-8236	182	44	model	model	NOUN
easat-8236	182	45	.	.	PUNCT
easat-8236	183	1	the	the	DET
easat-8236	183	2	vif	vif	NOUN
easat-8236	183	3	is	be	AUX
easat-8236	183	4	a	a	DET
easat-8236	183	5	useful	useful	ADJ
easat-8236	183	6	tool	tool	NOUN
easat-8236	183	7	for	for	ADP
easat-8236	183	8	identifying	identify	VERB
easat-8236	183	9	multicollinearity	multicollinearity	NOUN
easat-8236	183	10	in	in	ADP
easat-8236	183	11	regression	regression	NOUN
easat-8236	183	12	models	model	NOUN
easat-8236	183	13	.	.	PUNCT
easat-8236	184	1	as	as	SCONJ
easat-8236	184	2	the	the	DET
easat-8236	184	3	vif	vif	NOUN
easat-8236	184	4	values	value	NOUN
easat-8236	184	5	(	(	PUNCT
easat-8236	184	6	table	table	NOUN
easat-8236	184	7	6	6	NUM
easat-8236	184	8	)	)	PUNCT
easat-8236	184	9	are	be	AUX
easat-8236	184	10	all	all	PRON
easat-8236	184	11	practically	practically	ADV
easat-8236	184	12	equal	equal	ADJ
easat-8236	184	13	to	to	ADP
easat-8236	184	14	1	1	NUM
easat-8236	184	15	,	,	PUNCT
easat-8236	184	16	this	this	PRON
easat-8236	184	17	indicates	indicate	VERB
easat-8236	184	18	that	that	SCONJ
easat-8236	184	19	multicollinearity	multicollinearity	NOUN
easat-8236	184	20	is	be	AUX
easat-8236	184	21	not	not	PART
easat-8236	184	22	affecting	affect	VERB
easat-8236	184	23	the	the	DET
easat-8236	184	24	reliability	reliability	NOUN
easat-8236	184	25	of	of	ADP
easat-8236	184	26	the	the	DET
easat-8236	184	27	coefficient	coefficient	NOUN
easat-8236	184	28	estimates	estimate	NOUN
easat-8236	184	29	.	.	PUNCT
easat-8236	185	1	the	the	DET
easat-8236	185	2	condition	condition	NOUN
easat-8236	185	3	index	index	NOUN
easat-8236	185	4	is	be	AUX
easat-8236	185	5	a	a	DET
easat-8236	185	6	measure	measure	NOUN
easat-8236	185	7	used	use	VERB
easat-8236	185	8	to	to	PART
easat-8236	185	9	assess	assess	VERB
easat-8236	185	10	the	the	DET
easat-8236	185	11	presence	presence	NOUN
easat-8236	185	12	and	and	CCONJ
easat-8236	185	13	severity	severity	NOUN
easat-8236	185	14	of	of	ADP
easat-8236	185	15	multicollinearity	multicollinearity	NOUN
easat-8236	185	16	in	in	ADP
easat-8236	185	17	regression	regression	NOUN
easat-8236	185	18	models	model	NOUN
easat-8236	185	19	.	.	PUNCT
easat-8236	186	1	it	it	PRON
easat-8236	186	2	is	be	AUX
easat-8236	186	3	derived	derive	VERB
easat-8236	186	4	from	from	ADP
easat-8236	186	5	the	the	DET
easat-8236	186	6	covariance	covariance	NOUN
easat-8236	186	7	matrix	matrix	NOUN
easat-8236	186	8	or	or	CCONJ
easat-8236	186	9	variance	variance	NOUN
easat-8236	186	10	-	-	PUNCT
easat-8236	186	11	covariance	covariance	NOUN
easat-8236	186	12	matrix	matrix	NOUN
easat-8236	186	13	of	of	ADP
easat-8236	186	14	the	the	DET
easat-8236	186	15	independent	independent	ADJ
easat-8236	186	16	variables	variable	NOUN
easat-8236	186	17	.	.	PUNCT
easat-8236	187	1	the	the	DET
easat-8236	187	2	condition	condition	NOUN
easat-8236	187	3	index	index	NOUN
easat-8236	187	4	helps	help	VERB
easat-8236	187	5	to	to	PART
easat-8236	187	6	identify	identify	VERB
easat-8236	187	7	whether	whether	SCONJ
easat-8236	187	8	the	the	DET
easat-8236	187	9	independent	independent	ADJ
easat-8236	187	10	variables	variable	NOUN
easat-8236	187	11	are	be	AUX
easat-8236	187	12	highly	highly	ADV
easat-8236	187	13	correlated	correlate	VERB
easat-8236	187	14	,	,	PUNCT
easat-8236	187	15	which	which	PRON
easat-8236	187	16	can	can	AUX
easat-8236	187	17	compromise	compromise	VERB
easat-8236	187	18	the	the	DET
easat-8236	187	19	stability	stability	NOUN
easat-8236	187	20	of	of	ADP
easat-8236	187	21	the	the	DET
easat-8236	187	22	regression	regression	NOUN
easat-8236	187	23	coefficients	coefficient	NOUN
easat-8236	187	24	.	.	PUNCT
easat-8236	188	1	values	value	NOUN
easat-8236	188	2	are	be	AUX
easat-8236	188	3	shown	show	VERB
easat-8236	188	4	in	in	ADP
easat-8236	188	5	table	table	NOUN
easat-8236	188	6	7	7	NUM
easat-8236	188	7	.	.	PUNCT
easat-8236	188	8	table	table	NOUN
easat-8236	188	9	7	7	NUM
easat-8236	188	10	.	.	PUNCT
easat-8236	188	11	diagnosis	diagnosis	NOUN
easat-8236	188	12	of	of	ADP
easat-8236	188	13	collinearity	collinearity	NOUN
easat-8236	188	14	.	.	PUNCT
easat-8236	189	1	anything	anything	PRON
easat-8236	189	2	.	.	PUNCT
easat-8236	190	1	autovalor	autovalor	PROPN
easat-8236	190	2	condition	condition	PROPN
easat-8236	190	3	index	index	NOUN
easat-8236	190	4	variance	variance	NOUN
easat-8236	190	5	ratios	ratio	NOUN
easat-8236	190	6	(	(	PUNCT
easat-8236	190	7	constant	constant	ADJ
easat-8236	190	8	)	)	PUNCT
easat-8236	190	9	revenue	revenue	NOUN
easat-8236	190	10	and	and	CCONJ
easat-8236	190	11	receivables	receivables	NOUN
easat-8236	190	12	personnel	personnel	NOUN
easat-8236	190	13	costs	cost	NOUN
easat-8236	190	14	inventories	inventory	NOUN
easat-8236	190	15	non	non	ADJ
easat-8236	190	16	-	-	ADJ
easat-8236	190	17	financial	financial	ADJ
easat-8236	190	18	investments	investment	NOUN
easat-8236	190	19	financial	financial	ADJ
easat-8236	190	20	investments	investment	NOUN
easat-8236	190	21	1	1	NUM
easat-8236	190	22	2.635	2.635	NUM
easat-8236	190	23	1.000	1.000	NUM
easat-8236	190	24	0.04	0.04	NUM
easat-8236	190	25	0.05	0.05	NUM
easat-8236	190	26	0.04	0.04	NUM
easat-8236	190	27	0.04	0.04	NUM
easat-8236	190	28	0.01	0.01	NUM
easat-8236	190	29	0.02	0.02	NUM
easat-8236	190	30	2	2	NUM
easat-8236	190	31	1.064	1.064	NUM
easat-8236	190	32	1.574	1.574	NUM
easat-8236	190	33	0.00	0.00	NUM
easat-8236	190	34	0.01	0.01	NUM
easat-8236	190	35	0.07	0.07	NUM
easat-8236	190	36	0.03	0.03	NUM
easat-8236	190	37	0.42	0.42	NUM
easat-8236	190	38	0.20	0.20	NUM
easat-8236	190	39	3	3	NUM
easat-8236	190	40	0.907	0.907	NUM
easat-8236	190	41	1.705	1.705	NUM
easat-8236	190	42	0.00	0.00	NUM
easat-8236	190	43	0.01	0.01	NUM
easat-8236	190	44	0.01	0.01	NUM
easat-8236	190	45	0.09	0.09	NUM
easat-8236	190	46	0.29	0.29	NUM
easat-8236	190	47	0.44	0.44	NUM
easat-8236	190	48	4	4	NUM
easat-8236	190	49	0.710	0.710	NUM
easat-8236	190	50	1.927	1.927	NUM
easat-8236	190	51	0.00	0.00	NUM
easat-8236	190	52	0.50	0.50	NUM
easat-8236	190	53	0.40	0.40	NUM
easat-8236	190	54	0.00	0.00	NUM
easat-8236	190	55	0.02	0.02	NUM
easat-8236	190	56	0.01	0.01	NUM
easat-8236	190	57	5	5	NUM
easat-8236	190	58	0.471	0.471	NUM
easat-8236	190	59	2.365	2.365	NUM
easat-8236	190	60	0.00	0.00	NUM
easat-8236	190	61	0.25	0.25	NUM
easat-8236	190	62	0.30	0.30	NUM
easat-8236	190	63	0.49	0.49	NUM
easat-8236	190	64	0.13	0.13	NUM
easat-8236	190	65	0.16	0.16	NUM
easat-8236	190	66	6	6	NUM
easat-8236	190	67	0.213	0.213	NUM
easat-8236	190	68	3.520	3.520	NUM
easat-8236	190	69	0.96	0.96	NUM
easat-8236	190	70	0.19	0.19	NUM
easat-8236	190	71	0.17	0.17	NUM
easat-8236	190	72	0.34	0.34	NUM
easat-8236	190	73	0.13	0.13	NUM
easat-8236	190	74	0.18	0.18	NUM
easat-8236	190	75	note	note	NOUN
easat-8236	190	76	:	:	PUNCT
easat-8236	190	77	a	a	DET
easat-8236	190	78	dependent	dependent	ADJ
easat-8236	190	79	variable	variable	NOUN
easat-8236	190	80	:	:	PUNCT
easat-8236	190	81	accruals	accrual	NOUN
easat-8236	190	82	usage	usage	VERB
easat-8236	190	83	to	to	PART
easat-8236	190	84	manipulate	manipulate	VERB
easat-8236	190	85	results	result	NOUN
easat-8236	190	86	.	.	PUNCT
easat-8236	191	1	as	as	SCONJ
easat-8236	191	2	presented	present	VERB
easat-8236	191	3	in	in	ADP
easat-8236	191	4	table	table	NOUN
easat-8236	191	5	7	7	NUM
easat-8236	191	6	,	,	PUNCT
easat-8236	191	7	the	the	DET
easat-8236	191	8	condition	condition	NOUN
easat-8236	191	9	indexes	index	NOUN
easat-8236	191	10	are	be	AUX
easat-8236	191	11	less	less	ADJ
easat-8236	191	12	than	than	ADP
easat-8236	191	13	10	10	NUM
easat-8236	191	14	,	,	PUNCT
easat-8236	191	15	thus	thus	ADV
easat-8236	191	16	ensuring	ensure	VERB
easat-8236	191	17	an	an	DET
easat-8236	191	18	overall	overall	ADJ
easat-8236	191	19	measure	measure	NOUN
easat-8236	191	20	of	of	ADP
easat-8236	191	21	low	low	ADJ
easat-8236	191	22	or	or	CCONJ
easat-8236	191	23	absent	absent	ADJ
easat-8236	191	24	multicollinearity	multicollinearity	NOUN
easat-8236	191	25	.	.	PUNCT
easat-8236	192	1	therefore	therefore	ADV
easat-8236	192	2	,	,	PUNCT
easat-8236	192	3	the	the	DET
easat-8236	192	4	estimated	estimate	VERB
easat-8236	192	5	regression	regression	NOUN
easat-8236	192	6	model	model	NOUN
easat-8236	192	7	can	can	AUX
easat-8236	192	8	be	be	AUX
easat-8236	192	9	validated	validate	VERB
easat-8236	192	10	,	,	PUNCT
easat-8236	192	11	which	which	PRON
easat-8236	192	12	allows	allow	VERB
easat-8236	192	13	the	the	DET
easat-8236	192	14	identification	identification	NOUN
easat-8236	192	15	of	of	ADP
easat-8236	192	16	the	the	DET
easat-8236	192	17	variables	variable	NOUN
easat-8236	192	18	that	that	PRON
easat-8236	192	19	most	most	ADJ
easat-8236	192	20	contribute	contribute	VERB
easat-8236	192	21	to	to	ADP
easat-8236	192	22	explaining	explain	VERB
easat-8236	192	23	the	the	DET
easat-8236	192	24	abusive	abusive	ADJ
easat-8236	192	25	usage	usage	NOUN
easat-8236	192	26	of	of	ADP
easat-8236	192	27	accruals	accrual	NOUN
easat-8236	192	28	.	.	PUNCT
easat-8236	193	1	the	the	DET
easat-8236	193	2	next	next	ADJ
easat-8236	193	3	section	section	NOUN
easat-8236	193	4	presents	present	VERB
easat-8236	193	5	the	the	DET
easat-8236	193	6	discussion	discussion	NOUN
easat-8236	193	7	and	and	CCONJ
easat-8236	193	8	the	the	DET
easat-8236	193	9	conclusion	conclusion	NOUN
easat-8236	193	10	of	of	ADP
easat-8236	193	11	this	this	DET
easat-8236	193	12	research	research	NOUN
easat-8236	193	13	.	.	PUNCT
easat-8236	194	1	5	5	X
easat-8236	194	2	.	.	X
easat-8236	194	3	discussion	discussion	NOUN
easat-8236	194	4	and	and	CCONJ
easat-8236	194	5	conclusions	conclusion	NOUN
easat-8236	194	6	this	this	DET
easat-8236	194	7	study	study	NOUN
easat-8236	194	8	aimed	aim	VERB
easat-8236	194	9	to	to	PART
easat-8236	194	10	investigate	investigate	VERB
easat-8236	194	11	the	the	DET
easat-8236	194	12	perceptions	perception	NOUN
easat-8236	194	13	of	of	ADP
easat-8236	194	14	auditors	auditor	NOUN
easat-8236	194	15	regarding	regard	VERB
easat-8236	194	16	earnings	earning	NOUN
easat-8236	194	17	management	management	NOUN
easat-8236	194	18	practices	practice	NOUN
easat-8236	194	19	in	in	ADP
easat-8236	194	20	angola	angola	PROPN
easat-8236	194	21	,	,	PUNCT
easat-8236	194	22	with	with	ADP
easat-8236	194	23	a	a	DET
easat-8236	194	24	particular	particular	ADJ
easat-8236	194	25	focus	focus	NOUN
easat-8236	194	26	on	on	ADP
easat-8236	194	27	the	the	DET
easat-8236	194	28	use	use	NOUN
easat-8236	194	29	of	of	ADP
easat-8236	194	30	accruals	accrual	NOUN
easat-8236	194	31	.	.	PUNCT
easat-8236	195	1	in	in	ADP
easat-8236	195	2	line	line	NOUN
easat-8236	195	3	with	with	ADP
easat-8236	195	4	prior	prior	ADJ
easat-8236	195	5	literature	literature	NOUN
easat-8236	195	6	(	(	PUNCT
easat-8236	195	7	e.g.	e.g.	ADV
easat-8236	195	8	,	,	PUNCT
easat-8236	195	9	[	[	X
easat-8236	195	10	4	4	NUM
easat-8236	195	11	,	,	PUNCT
easat-8236	195	12	9	9	NUM
easat-8236	195	13	]	]	PUNCT
easat-8236	195	14	)	)	PUNCT
easat-8236	195	15	the	the	DET
easat-8236	195	16	findings	finding	NOUN
easat-8236	195	17	confirm	confirm	VERB
easat-8236	195	18	that	that	SCONJ
easat-8236	195	19	accrual	accrual	ADJ
easat-8236	195	20	-	-	PUNCT
easat-8236	195	21	based	base	VERB
easat-8236	195	22	accounting	accounting	NOUN
easat-8236	195	23	choices	choice	NOUN
easat-8236	195	24	continue	continue	VERB
easat-8236	195	25	to	to	PART
easat-8236	195	26	be	be	AUX
easat-8236	195	27	a	a	DET
easat-8236	195	28	relevant	relevant	ADJ
easat-8236	195	29	avenue	avenue	NOUN
easat-8236	195	30	for	for	ADP
easat-8236	195	31	financial	financial	ADJ
easat-8236	195	32	result	result	NOUN
easat-8236	195	33	manipulation	manipulation	NOUN
easat-8236	195	34	.	.	PUNCT
easat-8236	196	1	the	the	DET
easat-8236	196	2	overall	overall	ADJ
easat-8236	196	3	average	average	NOUN
easat-8236	196	4	to	to	ADP
easat-8236	196	5	a	a	DET
easat-8236	196	6	high	high	ADJ
easat-8236	196	7	level	level	NOUN
easat-8236	196	8	of	of	ADP
easat-8236	196	9	accruals	accrual	NOUN
easat-8236	196	10	usage	usage	VERB
easat-8236	196	11	to	to	PART
easat-8236	196	12	potentially	potentially	ADV
easat-8236	196	13	manipulate	manipulate	VERB
easat-8236	196	14	earnings	earning	NOUN
easat-8236	196	15	highlights	highlight	NOUN
easat-8236	196	16	a	a	DET
easat-8236	196	17	concerning	concern	VERB
easat-8236	196	18	trend	trend	NOUN
easat-8236	196	19	.	.	PUNCT
easat-8236	197	1	this	this	DET
easat-8236	197	2	trend	trend	NOUN
easat-8236	197	3	is	be	AUX
easat-8236	197	4	consistent	consistent	ADJ
easat-8236	197	5	with	with	ADP
easat-8236	197	6	the	the	DET
easat-8236	197	7	international	international	ADJ
easat-8236	197	8	literature	literature	NOUN
easat-8236	197	9	,	,	PUNCT
easat-8236	197	10	which	which	PRON
easat-8236	197	11	points	point	VERB
easat-8236	197	12	to	to	ADP
easat-8236	197	13	a	a	DET
easat-8236	197	14	growing	grow	VERB
easat-8236	197	15	tendency	tendency	NOUN
easat-8236	197	16	toward	toward	ADP
easat-8236	197	17	the	the	DET
easat-8236	197	18	use	use	NOUN
easat-8236	197	19	of	of	ADP
easat-8236	197	20	aggressive	aggressive	ADJ
easat-8236	197	21	accounting	accounting	NOUN
easat-8236	197	22	practices	practice	NOUN
easat-8236	197	23	,	,	PUNCT
easat-8236	197	24	particularly	particularly	ADV
easat-8236	197	25	under	under	ADP
easat-8236	197	26	principle	principle	NOUN
easat-8236	197	27	-	-	PUNCT
easat-8236	197	28	based	base	VERB
easat-8236	197	29	standards	standard	NOUN
easat-8236	197	30	such	such	ADJ
easat-8236	197	31	as	as	ADP
easat-8236	197	32	those	those	PRON
easat-8236	197	33	issued	issue	VERB
easat-8236	197	34	by	by	ADP
easat-8236	197	35	the	the	DET
easat-8236	197	36	iasb	iasb	NOUN
easat-8236	197	37	[	[	X
easat-8236	197	38	2	2	NUM
easat-8236	197	39	,	,	PUNCT
easat-8236	197	40	7	7	NUM
easat-8236	197	41	]	]	PUNCT
easat-8236	197	42	.	.	PUNCT
easat-8236	198	1	the	the	DET
easat-8236	198	2	findings	finding	NOUN
easat-8236	198	3	provide	provide	VERB
easat-8236	198	4	empirical	empirical	ADJ
easat-8236	198	5	evidence	evidence	NOUN
easat-8236	198	6	that	that	SCONJ
easat-8236	198	7	accruals	accrual	NOUN
easat-8236	198	8	are	be	AUX
easat-8236	198	9	deliberately	deliberately	ADV
easat-8236	198	10	employed	employ	VERB
easat-8236	198	11	by	by	ADP
easat-8236	198	12	some	some	DET
easat-8236	198	13	companies	company	NOUN
easat-8236	198	14	in	in	ADP
easat-8236	198	15	angola	angola	PROPN
easat-8236	198	16	to	to	PART
easat-8236	198	17	manage	manage	VERB
easat-8236	198	18	reported	report	VERB
easat-8236	198	19	earnings	earning	NOUN
easat-8236	198	20	.	.	PUNCT
easat-8236	199	1	the	the	DET
easat-8236	199	2	tendency	tendency	NOUN
easat-8236	199	3	to	to	PART
easat-8236	199	4	use	use	VERB
easat-8236	199	5	accruals	accrual	NOUN
easat-8236	199	6	may	may	AUX
easat-8236	199	7	be	be	AUX
easat-8236	199	8	constrained	constrain	VERB
easat-8236	199	9	not	not	PART
easat-8236	199	10	necessarily	necessarily	ADV
easat-8236	199	11	by	by	ADP
easat-8236	199	12	regulation	regulation	NOUN
easat-8236	199	13	but	but	CCONJ
easat-8236	199	14	by	by	ADP
easat-8236	199	15	a	a	DET
easat-8236	199	16	lack	lack	NOUN
easat-8236	199	17	of	of	ADP
easat-8236	199	18	professional	professional	ADJ
easat-8236	199	19	capacity	capacity	NOUN
easat-8236	199	20	and	and	CCONJ
easat-8236	199	21	training	training	NOUN
easat-8236	199	22	in	in	ADP
easat-8236	199	23	the	the	DET
easat-8236	199	24	angolan	angolan	ADJ
easat-8236	199	25	context	context	NOUN
easat-8236	200	1	[	[	X
easat-8236	200	2	9	9	NUM
easat-8236	200	3	]	]	PUNCT
easat-8236	200	4	.	.	PUNCT
easat-8236	201	1	a	a	DET
easat-8236	201	2	significant	significant	ADJ
easat-8236	201	3	contribution	contribution	NOUN
easat-8236	201	4	of	of	ADP
easat-8236	201	5	this	this	DET
easat-8236	201	6	research	research	NOUN
easat-8236	201	7	is	be	AUX
easat-8236	201	8	the	the	DET
easat-8236	201	9	identification	identification	NOUN
easat-8236	201	10	of	of	ADP
easat-8236	201	11	specific	specific	ADJ
easat-8236	201	12	accounting	accounting	NOUN
easat-8236	201	13	areas	area	NOUN
easat-8236	201	14	that	that	PRON
easat-8236	201	15	are	be	AUX
easat-8236	201	16	more	more	ADV
easat-8236	201	17	prone	prone	ADJ
easat-8236	201	18	to	to	ADP
easat-8236	201	19	aggressive	aggressive	ADJ
easat-8236	201	20	practices	practice	NOUN
easat-8236	201	21	.	.	PUNCT
easat-8236	202	1	namely	namely	ADV
easat-8236	202	2	,	,	PUNCT
easat-8236	202	3	revenue	revenue	NOUN
easat-8236	202	4	and	and	CCONJ
easat-8236	202	5	receivables	receivables	NOUN
easat-8236	202	6	,	,	PUNCT
easat-8236	202	7	personnel	personnel	NOUN
easat-8236	202	8	expenses	expense	NOUN
easat-8236	202	9	,	,	PUNCT
easat-8236	202	10	and	and	CCONJ
easat-8236	202	11	inventories	inventory	NOUN
easat-8236	202	12	emerged	emerge	VERB
easat-8236	202	13	as	as	ADP
easat-8236	202	14	the	the	DET
easat-8236	202	15	most	most	ADV
easat-8236	202	16	commonly	commonly	ADV
easat-8236	202	17	manipulated	manipulate	VERB
easat-8236	202	18	elements	element	NOUN
easat-8236	202	19	.	.	PUNCT
easat-8236	203	1	this	this	PRON
easat-8236	203	2	is	be	AUX
easat-8236	203	3	particularly	particularly	ADV
easat-8236	203	4	relevant	relevant	ADJ
easat-8236	203	5	for	for	ADP
easat-8236	203	6	1737	1737	NUM
easat-8236	203	7	edelweiss	edelweiss	PROPN
easat-8236	203	8	applied	apply	VERB
easat-8236	203	9	science	science	NOUN
easat-8236	203	10	and	and	CCONJ
easat-8236	203	11	technology	technology	NOUN
easat-8236	203	12	issn	issn	PROPN
easat-8236	203	13	:	:	PUNCT
easat-8236	203	14	2576	2576	NUM
easat-8236	203	15	-	-	SYM
easat-8236	203	16	8484	8484	NUM
easat-8236	203	17	vol	vol	NOUN
easat-8236	203	18	.	.	PROPN
easat-8236	204	1	9	9	NUM
easat-8236	204	2	,	,	PUNCT
easat-8236	204	3	no	no	INTJ
easat-8236	204	4	.	.	NOUN
easat-8236	204	5	6	6	NUM
easat-8236	204	6	:	:	SYM
easat-8236	204	7	1729	1729	NUM
easat-8236	204	8	-	-	SYM
easat-8236	204	9	1739	1739	NUM
easat-8236	204	10	,	,	PUNCT
easat-8236	204	11	2025	2025	NUM
easat-8236	204	12	doi	doi	NOUN
easat-8236	204	13	:	:	PUNCT
easat-8236	204	14	10.55214/25768484.v9i6.8236	10.55214/25768484.v9i6.8236	NUM
easat-8236	204	15	©	©	PROPN
easat-8236	204	16	2025	2025	NUM
easat-8236	204	17	by	by	ADP
easat-8236	204	18	the	the	DET
easat-8236	204	19	authors	author	NOUN
easat-8236	204	20	;	;	PUNCT
easat-8236	204	21	licensee	licensee	PROPN
easat-8236	204	22	learning	learn	VERB
easat-8236	204	23	gate	gate	NOUN
easat-8236	204	24	auditors	auditor	NOUN
easat-8236	204	25	and	and	CCONJ
easat-8236	204	26	financial	financial	ADJ
easat-8236	204	27	reporting	reporting	NOUN
easat-8236	204	28	inspectors	inspector	NOUN
easat-8236	204	29	,	,	PUNCT
easat-8236	204	30	as	as	ADV
easat-8236	204	31	well	well	ADV
easat-8236	204	32	as	as	ADP
easat-8236	204	33	for	for	ADP
easat-8236	204	34	other	other	ADJ
easat-8236	204	35	stakeholders	stakeholder	NOUN
easat-8236	204	36	,	,	PUNCT
easat-8236	204	37	as	as	SCONJ
easat-8236	204	38	it	it	PRON
easat-8236	204	39	aligns	align	VERB
easat-8236	204	40	with	with	ADP
easat-8236	204	41	international	international	ADJ
easat-8236	204	42	auditing	auditing	NOUN
easat-8236	204	43	standard	standard	NOUN
easat-8236	204	44	240	240	NUM
easat-8236	204	45	(	(	PUNCT
easat-8236	204	46	paragraph	paragraph	NOUN
easat-8236	204	47	32	32	NUM
easat-8236	204	48	)	)	PUNCT
easat-8236	204	49	,	,	PUNCT
easat-8236	204	50	which	which	PRON
easat-8236	204	51	highlights	highlight	VERB
easat-8236	204	52	revenue	revenue	NOUN
easat-8236	204	53	recognition	recognition	NOUN
easat-8236	204	54	as	as	ADP
easat-8236	204	55	an	an	DET
easat-8236	204	56	area	area	NOUN
easat-8236	204	57	of	of	ADP
easat-8236	204	58	high	high	ADJ
easat-8236	204	59	fraud	fraud	NOUN
easat-8236	204	60	risk	risk	NOUN
easat-8236	204	61	.	.	PUNCT
easat-8236	205	1	the	the	DET
easat-8236	205	2	findings	finding	NOUN
easat-8236	205	3	thus	thus	ADV
easat-8236	205	4	have	have	VERB
easat-8236	205	5	direct	direct	ADJ
easat-8236	205	6	practical	practical	ADJ
easat-8236	205	7	implications	implication	NOUN
easat-8236	205	8	for	for	ADP
easat-8236	205	9	audit	audit	NOUN
easat-8236	205	10	planning	planning	NOUN
easat-8236	205	11	and	and	CCONJ
easat-8236	205	12	risk	risk	NOUN
easat-8236	205	13	assessment	assessment	NOUN
easat-8236	205	14	in	in	ADP
easat-8236	205	15	angola	angola	PROPN
easat-8236	205	16	,	,	PUNCT
easat-8236	205	17	encouraging	encourage	VERB
easat-8236	205	18	a	a	DET
easat-8236	205	19	more	more	ADV
easat-8236	205	20	targeted	targeted	ADJ
easat-8236	205	21	and	and	CCONJ
easat-8236	205	22	risk	risk	NOUN
easat-8236	205	23	-	-	PUNCT
easat-8236	205	24	based	base	VERB
easat-8236	205	25	approach	approach	NOUN
easat-8236	205	26	.	.	PUNCT
easat-8236	206	1	in	in	ADP
easat-8236	206	2	conclusion	conclusion	NOUN
easat-8236	206	3	,	,	PUNCT
easat-8236	206	4	this	this	DET
easat-8236	206	5	study	study	NOUN
easat-8236	206	6	contributes	contribute	VERB
easat-8236	206	7	to	to	ADP
easat-8236	206	8	the	the	DET
easat-8236	206	9	understanding	understanding	NOUN
easat-8236	206	10	of	of	ADP
easat-8236	206	11	earnings	earning	NOUN
easat-8236	206	12	management	management	NOUN
easat-8236	206	13	practices	practice	NOUN
easat-8236	206	14	in	in	ADP
easat-8236	206	15	angola	angola	NOUN
easat-8236	206	16	by	by	ADP
easat-8236	206	17	providing	provide	VERB
easat-8236	206	18	empirical	empirical	ADJ
easat-8236	206	19	evidence	evidence	NOUN
easat-8236	206	20	on	on	ADP
easat-8236	206	21	the	the	DET
easat-8236	206	22	perceived	perceive	VERB
easat-8236	206	23	use	use	NOUN
easat-8236	206	24	of	of	ADP
easat-8236	206	25	accruals	accrual	NOUN
easat-8236	206	26	for	for	ADP
easat-8236	206	27	earnings	earning	NOUN
easat-8236	206	28	manipulation	manipulation	NOUN
easat-8236	206	29	and	and	CCONJ
easat-8236	206	30	identifying	identify	VERB
easat-8236	206	31	specific	specific	ADJ
easat-8236	206	32	accounting	accounting	NOUN
easat-8236	206	33	areas	area	NOUN
easat-8236	206	34	more	more	ADV
easat-8236	206	35	vulnerable	vulnerable	ADJ
easat-8236	206	36	to	to	ADP
easat-8236	206	37	such	such	ADJ
easat-8236	206	38	practices	practice	NOUN
easat-8236	206	39	.	.	PUNCT
easat-8236	207	1	these	these	DET
easat-8236	207	2	findings	finding	NOUN
easat-8236	207	3	are	be	AUX
easat-8236	207	4	relevant	relevant	ADJ
easat-8236	207	5	for	for	ADP
easat-8236	207	6	regulators	regulator	NOUN
easat-8236	207	7	,	,	PUNCT
easat-8236	207	8	auditors	auditor	NOUN
easat-8236	207	9	,	,	PUNCT
easat-8236	207	10	and	and	CCONJ
easat-8236	207	11	other	other	ADJ
easat-8236	207	12	stakeholders	stakeholder	NOUN
easat-8236	207	13	striving	strive	VERB
easat-8236	207	14	to	to	PART
easat-8236	207	15	improve	improve	VERB
easat-8236	207	16	the	the	DET
easat-8236	207	17	reliability	reliability	NOUN
easat-8236	207	18	and	and	CCONJ
easat-8236	207	19	transparency	transparency	NOUN
easat-8236	207	20	of	of	ADP
easat-8236	207	21	financial	financial	ADJ
easat-8236	207	22	reporting	reporting	NOUN
easat-8236	207	23	in	in	ADP
easat-8236	207	24	angola	angola	PROPN
easat-8236	207	25	.	.	PUNCT
easat-8236	208	1	strengthening	strengthen	VERB
easat-8236	208	2	professional	professional	ADJ
easat-8236	208	3	training	training	NOUN
easat-8236	208	4	and	and	CCONJ
easat-8236	208	5	reinforcing	reinforce	VERB
easat-8236	208	6	audit	audit	NOUN
easat-8236	208	7	scrutiny	scrutiny	NOUN
easat-8236	208	8	,	,	PUNCT
easat-8236	208	9	particularly	particularly	ADV
easat-8236	208	10	in	in	ADP
easat-8236	208	11	high	high	ADJ
easat-8236	208	12	-	-	PUNCT
easat-8236	208	13	risk	risk	NOUN
easat-8236	208	14	areas	area	NOUN
easat-8236	208	15	,	,	PUNCT
easat-8236	208	16	may	may	AUX
easat-8236	208	17	serve	serve	VERB
easat-8236	208	18	as	as	ADP
easat-8236	208	19	effective	effective	ADJ
easat-8236	208	20	deterrents	deterrent	NOUN
easat-8236	208	21	to	to	ADP
easat-8236	208	22	aggressive	aggressive	ADJ
easat-8236	208	23	accounting	accounting	NOUN
easat-8236	208	24	behaviour	behaviour	NOUN
easat-8236	208	25	,	,	PUNCT
easat-8236	208	26	thereby	thereby	ADV
easat-8236	208	27	enhancing	enhance	VERB
easat-8236	208	28	financial	financial	ADJ
easat-8236	208	29	reporting	reporting	NOUN
easat-8236	208	30	quality	quality	NOUN
easat-8236	208	31	and	and	CCONJ
easat-8236	208	32	stakeholder	stakeholder	NOUN
easat-8236	208	33	confidence	confidence	NOUN
easat-8236	208	34	in	in	ADP
easat-8236	208	35	emerging	emerge	VERB
easat-8236	208	36	markets	market	NOUN
easat-8236	208	37	.	.	PUNCT
easat-8236	209	1	the	the	DET
easat-8236	209	2	study	study	NOUN
easat-8236	209	3	also	also	ADV
easat-8236	209	4	responds	respond	VERB
easat-8236	209	5	to	to	ADP
easat-8236	209	6	a	a	DET
easat-8236	209	7	gap	gap	NOUN
easat-8236	209	8	in	in	ADP
easat-8236	209	9	the	the	DET
easat-8236	209	10	literature	literature	NOUN
easat-8236	209	11	[	[	X
easat-8236	209	12	10	10	NUM
easat-8236	209	13	]	]	PUNCT
easat-8236	209	14	who	who	PRON
easat-8236	209	15	underline	underline	VERB
easat-8236	209	16	the	the	DET
easat-8236	209	17	scarcity	scarcity	NOUN
easat-8236	209	18	of	of	ADP
easat-8236	209	19	research	research	NOUN
easat-8236	209	20	on	on	ADP
easat-8236	209	21	earnings	earning	NOUN
easat-8236	209	22	management	management	NOUN
easat-8236	209	23	in	in	ADP
easat-8236	209	24	developing	develop	VERB
easat-8236	209	25	and	and	CCONJ
easat-8236	209	26	emerging	emerge	VERB
easat-8236	209	27	economies	economy	NOUN
easat-8236	209	28	.	.	PUNCT
easat-8236	210	1	by	by	ADP
easat-8236	210	2	focusing	focus	VERB
easat-8236	210	3	on	on	ADP
easat-8236	210	4	angola	angola	PROPN
easat-8236	210	5	,	,	PUNCT
easat-8236	210	6	a	a	DET
easat-8236	210	7	country	country	NOUN
easat-8236	210	8	that	that	PRON
easat-8236	210	9	has	have	AUX
easat-8236	210	10	faced	face	VERB
easat-8236	210	11	significant	significant	ADJ
easat-8236	210	12	financial	financial	ADJ
easat-8236	210	13	transparency	transparency	NOUN
easat-8236	210	14	challenges	challenge	NOUN
easat-8236	210	15	and	and	CCONJ
easat-8236	210	16	remains	remain	VERB
easat-8236	210	17	under	under	ADP
easat-8236	210	18	the	the	DET
easat-8236	210	19	scrutiny	scrutiny	NOUN
easat-8236	210	20	of	of	ADP
easat-8236	210	21	international	international	ADJ
easat-8236	210	22	bodies	body	NOUN
easat-8236	210	23	such	such	ADJ
easat-8236	210	24	as	as	ADP
easat-8236	210	25	the	the	DET
easat-8236	210	26	financial	financial	ADJ
easat-8236	210	27	action	action	NOUN
easat-8236	210	28	task	task	NOUN
easat-8236	210	29	force	force	NOUN
easat-8236	210	30	(	(	PUNCT
easat-8236	210	31	fatf	fatf	PROPN
easat-8236	210	32	)	)	PUNCT
easat-8236	211	1	[	[	X
easat-8236	211	2	11	11	NUM
easat-8236	211	3	]	]	PUNCT
easat-8236	211	4	this	this	DET
easat-8236	211	5	paper	paper	NOUN
easat-8236	211	6	sheds	shed	VERB
easat-8236	211	7	light	light	NOUN
easat-8236	211	8	on	on	ADP
easat-8236	211	9	the	the	DET
easat-8236	211	10	particular	particular	ADJ
easat-8236	211	11	vulnerabilities	vulnerability	NOUN
easat-8236	211	12	of	of	ADP
easat-8236	211	13	emerging	emerge	VERB
easat-8236	211	14	markets	market	NOUN
easat-8236	211	15	to	to	ADP
easat-8236	211	16	earnings	earning	NOUN
easat-8236	211	17	manipulation	manipulation	NOUN
easat-8236	211	18	.	.	PUNCT
easat-8236	212	1	while	while	SCONJ
easat-8236	212	2	the	the	DET
easat-8236	212	3	findings	finding	NOUN
easat-8236	212	4	are	be	AUX
easat-8236	212	5	significant	significant	ADJ
easat-8236	212	6	,	,	PUNCT
easat-8236	212	7	the	the	DET
easat-8236	212	8	study	study	NOUN
easat-8236	212	9	has	have	VERB
easat-8236	212	10	some	some	DET
easat-8236	212	11	limitations	limitation	NOUN
easat-8236	212	12	.	.	PUNCT
easat-8236	213	1	firstly	firstly	ADV
easat-8236	213	2	,	,	PUNCT
easat-8236	213	3	it	it	PRON
easat-8236	213	4	relies	rely	VERB
easat-8236	213	5	on	on	ADP
easat-8236	213	6	the	the	DET
easat-8236	213	7	perceptions	perception	NOUN
easat-8236	213	8	of	of	ADP
easat-8236	213	9	a	a	DET
easat-8236	213	10	specific	specific	ADJ
easat-8236	213	11	group	group	NOUN
easat-8236	213	12	,	,	PUNCT
easat-8236	213	13	auditors	auditor	NOUN
easat-8236	213	14	from	from	ADP
easat-8236	213	15	the	the	DET
easat-8236	213	16	big	big	ADJ
easat-8236	213	17	four	four	NUM
easat-8236	213	18	,	,	PUNCT
easat-8236	213	19	which	which	PRON
easat-8236	213	20	may	may	AUX
easat-8236	213	21	not	not	PART
easat-8236	213	22	fully	fully	ADV
easat-8236	213	23	capture	capture	VERB
easat-8236	213	24	the	the	DET
easat-8236	213	25	diversity	diversity	NOUN
easat-8236	213	26	of	of	ADP
easat-8236	213	27	views	view	NOUN
easat-8236	213	28	across	across	ADP
easat-8236	213	29	the	the	DET
easat-8236	213	30	broader	broad	ADJ
easat-8236	213	31	accounting	accounting	NOUN
easat-8236	213	32	and	and	CCONJ
easat-8236	213	33	corporate	corporate	ADJ
easat-8236	213	34	governance	governance	NOUN
easat-8236	213	35	community	community	NOUN
easat-8236	213	36	in	in	ADP
easat-8236	213	37	angola	angola	PROPN
easat-8236	213	38	.	.	PUNCT
easat-8236	214	1	secondly	secondly	ADV
easat-8236	214	2	,	,	PUNCT
easat-8236	214	3	as	as	SCONJ
easat-8236	214	4	the	the	DET
easat-8236	214	5	study	study	NOUN
easat-8236	214	6	was	be	AUX
easat-8236	214	7	based	base	VERB
easat-8236	214	8	on	on	ADP
easat-8236	214	9	survey	survey	NOUN
easat-8236	214	10	data	datum	NOUN
easat-8236	214	11	,	,	PUNCT
easat-8236	214	12	there	there	PRON
easat-8236	214	13	may	may	AUX
easat-8236	214	14	be	be	AUX
easat-8236	214	15	an	an	DET
easat-8236	214	16	element	element	NOUN
easat-8236	214	17	of	of	ADP
easat-8236	214	18	subjectivity	subjectivity	NOUN
easat-8236	214	19	in	in	ADP
easat-8236	214	20	the	the	DET
easat-8236	214	21	responses	response	NOUN
easat-8236	214	22	,	,	PUNCT
easat-8236	214	23	particularly	particularly	ADV
easat-8236	214	24	on	on	ADP
easat-8236	214	25	a	a	DET
easat-8236	214	26	sensitive	sensitive	ADJ
easat-8236	214	27	topic	topic	NOUN
easat-8236	214	28	such	such	ADJ
easat-8236	214	29	as	as	ADP
easat-8236	214	30	earnings	earning	NOUN
easat-8236	214	31	manipulation	manipulation	NOUN
easat-8236	214	32	.	.	PUNCT
easat-8236	215	1	further	further	ADJ
easat-8236	215	2	investigations	investigation	NOUN
easat-8236	215	3	on	on	ADP
easat-8236	215	4	this	this	DET
easat-8236	215	5	issue	issue	NOUN
easat-8236	215	6	could	could	AUX
easat-8236	215	7	be	be	AUX
easat-8236	215	8	carried	carry	VERB
easat-8236	215	9	out	out	ADP
easat-8236	215	10	in	in	ADP
easat-8236	215	11	other	other	ADJ
easat-8236	215	12	geographic	geographic	ADJ
easat-8236	215	13	realities	reality	NOUN
easat-8236	215	14	.	.	PUNCT
easat-8236	216	1	moreover	moreover	ADV
easat-8236	216	2	,	,	PUNCT
easat-8236	216	3	it	it	PRON
easat-8236	216	4	would	would	AUX
easat-8236	216	5	also	also	ADV
easat-8236	216	6	be	be	AUX
easat-8236	216	7	relevant	relevant	ADJ
easat-8236	216	8	to	to	PART
easat-8236	216	9	investigate	investigate	VERB
easat-8236	216	10	the	the	DET
easat-8236	216	11	reasons	reason	NOUN
easat-8236	216	12	behind	behind	ADP
easat-8236	216	13	the	the	DET
easat-8236	216	14	aggressive	aggressive	ADJ
easat-8236	216	15	accounting	accounting	NOUN
easat-8236	216	16	practices	practice	NOUN
easat-8236	216	17	to	to	PART
easat-8236	216	18	manipulate	manipulate	VERB
easat-8236	216	19	earnings	earning	NOUN
easat-8236	216	20	.	.	PUNCT
easat-8236	217	1	further	further	ADJ
easat-8236	217	2	investigation	investigation	NOUN
easat-8236	217	3	could	could	AUX
easat-8236	217	4	also	also	ADV
easat-8236	217	5	try	try	VERB
easat-8236	217	6	to	to	PART
easat-8236	217	7	identify	identify	VERB
easat-8236	217	8	what	what	PRON
easat-8236	217	9	practices	practice	NOUN
easat-8236	217	10	are	be	AUX
easat-8236	217	11	carried	carry	VERB
easat-8236	217	12	out	out	ADP
easat-8236	217	13	by	by	ADP
easat-8236	217	14	financial	financial	ADJ
easat-8236	217	15	reporting	reporting	NOUN
easat-8236	217	16	professionals	professional	NOUN
easat-8236	217	17	,	,	PUNCT
easat-8236	217	18	and	and	CCONJ
easat-8236	217	19	also	also	ADV
easat-8236	217	20	the	the	DET
easat-8236	217	21	impact	impact	NOUN
easat-8236	217	22	on	on	ADP
easat-8236	217	23	the	the	DET
easat-8236	217	24	overall	overall	ADJ
easat-8236	217	25	quality	quality	NOUN
easat-8236	217	26	of	of	ADP
easat-8236	217	27	the	the	DET
easat-8236	217	28	financial	financial	ADJ
easat-8236	217	29	and	and	CCONJ
easat-8236	217	30	economic	economic	ADJ
easat-8236	217	31	information	information	NOUN
easat-8236	217	32	provided	provide	VERB
easat-8236	217	33	.	.	PUNCT
easat-8236	218	1	institutional	institutional	ADJ
easat-8236	218	2	review	review	PROPN
easat-8236	218	3	board	board	NOUN
easat-8236	218	4	statement	statement	NOUN
easat-8236	218	5	:	:	PUNCT
easat-8236	218	6	for	for	ADP
easat-8236	218	7	ethical	ethical	ADJ
easat-8236	218	8	purposes	purpose	NOUN
easat-8236	218	9	,	,	PUNCT
easat-8236	218	10	the	the	DET
easat-8236	218	11	survey	survey	NOUN
easat-8236	218	12	identified	identify	VERB
easat-8236	218	13	the	the	DET
easat-8236	218	14	objective	objective	NOUN
easat-8236	218	15	and	and	CCONJ
easat-8236	218	16	the	the	DET
easat-8236	218	17	researchers	researcher	NOUN
easat-8236	218	18	and	and	CCONJ
easat-8236	218	19	obtained	obtain	VERB
easat-8236	218	20	the	the	DET
easat-8236	218	21	written	write	VERB
easat-8236	218	22	consent	consent	NOUN
easat-8236	218	23	of	of	ADP
easat-8236	218	24	each	each	DET
easat-8236	218	25	participant	participant	NOUN
easat-8236	218	26	,	,	PUNCT
easat-8236	218	27	following	follow	VERB
easat-8236	218	28	the	the	DET
easat-8236	218	29	ethical	ethical	ADJ
easat-8236	218	30	guidelines	guideline	NOUN
easat-8236	218	31	approved	approve	VERB
easat-8236	218	32	by	by	ADP
easat-8236	218	33	universidade	universidade	PROPN
easat-8236	218	34	aberta	aberta	PROPN
easat-8236	218	35	and	and	CCONJ
easat-8236	218	36	iscal	iscal	PROPN
easat-8236	218	37	/	/	SYM
easat-8236	218	38	instituto	instituto	PROPN
easat-8236	218	39	politécnico	politécnico	PROPN
easat-8236	218	40	de	de	PROPN
easat-8236	218	41	lisboa	lisboa	PROPN
easat-8236	218	42	.	.	PUNCT
easat-8236	219	1	transparency	transparency	NOUN
easat-8236	219	2	:	:	PUNCT
easat-8236	219	3	the	the	DET
easat-8236	219	4	authors	author	NOUN
easat-8236	219	5	confirm	confirm	VERB
easat-8236	219	6	that	that	SCONJ
easat-8236	219	7	the	the	DET
easat-8236	219	8	manuscript	manuscript	NOUN
easat-8236	219	9	is	be	AUX
easat-8236	219	10	an	an	DET
easat-8236	219	11	honest	honest	ADJ
easat-8236	219	12	,	,	PUNCT
easat-8236	219	13	accurate	accurate	ADJ
easat-8236	219	14	,	,	PUNCT
easat-8236	219	15	and	and	CCONJ
easat-8236	219	16	transparent	transparent	ADJ
easat-8236	219	17	account	account	NOUN
easat-8236	219	18	of	of	ADP
easat-8236	219	19	the	the	DET
easat-8236	219	20	study	study	NOUN
easat-8236	219	21	;	;	PUNCT
easat-8236	219	22	that	that	SCONJ
easat-8236	219	23	no	no	DET
easat-8236	219	24	vital	vital	ADJ
easat-8236	219	25	features	feature	NOUN
easat-8236	219	26	of	of	ADP
easat-8236	219	27	the	the	DET
easat-8236	219	28	study	study	NOUN
easat-8236	219	29	have	have	AUX
easat-8236	219	30	been	be	AUX
easat-8236	219	31	omitted	omit	VERB
easat-8236	219	32	;	;	PUNCT
easat-8236	219	33	and	and	CCONJ
easat-8236	219	34	that	that	SCONJ
easat-8236	219	35	any	any	DET
easat-8236	219	36	discrepancies	discrepancy	NOUN
easat-8236	219	37	from	from	ADP
easat-8236	219	38	the	the	DET
easat-8236	219	39	study	study	NOUN
easat-8236	219	40	as	as	SCONJ
easat-8236	219	41	planned	plan	VERB
easat-8236	219	42	have	have	AUX
easat-8236	219	43	been	be	AUX
easat-8236	219	44	explained	explain	VERB
easat-8236	219	45	.	.	PUNCT
easat-8236	220	1	this	this	DET
easat-8236	220	2	study	study	NOUN
easat-8236	220	3	followed	follow	VERB
easat-8236	220	4	all	all	DET
easat-8236	220	5	ethical	ethical	ADJ
easat-8236	220	6	practices	practice	NOUN
easat-8236	220	7	during	during	ADP
easat-8236	220	8	writing	writing	NOUN
easat-8236	220	9	.	.	PUNCT
easat-8236	221	1	copyright	copyright	NOUN
easat-8236	221	2	:	:	PUNCT
easat-8236	221	3	©	©	PROPN
easat-8236	221	4	2025	2025	NUM
easat-8236	221	5	by	by	ADP
easat-8236	221	6	the	the	DET
easat-8236	221	7	authors	author	NOUN
easat-8236	221	8	.	.	PUNCT
easat-8236	222	1	this	this	DET
easat-8236	222	2	open	open	ADJ
easat-8236	222	3	-	-	PUNCT
easat-8236	222	4	access	access	NOUN
easat-8236	222	5	article	article	NOUN
easat-8236	222	6	is	be	AUX
easat-8236	222	7	distributed	distribute	VERB
easat-8236	222	8	under	under	ADP
easat-8236	222	9	the	the	DET
easat-8236	222	10	terms	term	NOUN
easat-8236	222	11	and	and	CCONJ
easat-8236	222	12	conditions	condition	NOUN
easat-8236	222	13	of	of	ADP
easat-8236	222	14	the	the	DET
easat-8236	222	15	creative	creative	ADJ
easat-8236	222	16	commons	common	NOUN
easat-8236	222	17	attribution	attribution	NOUN
easat-8236	222	18	(	(	PUNCT
easat-8236	222	19	cc	cc	NOUN
easat-8236	222	20	by	by	ADP
easat-8236	222	21	)	)	PUNCT
easat-8236	222	22	license	license	NOUN
easat-8236	222	23	(	(	PUNCT
easat-8236	222	24	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-8236	222	25	)	)	PUNCT
easat-8236	222	26	.	.	PUNCT
easat-8236	223	1	references	reference	NOUN
easat-8236	223	2	[	[	X
easat-8236	223	3	1	1	X
easat-8236	223	4	]	]	PUNCT
easat-8236	223	5	p.	p.	NOUN
easat-8236	223	6	j.	j.	PROPN
easat-8236	223	7	coram	coram	PROPN
easat-8236	223	8	and	and	CCONJ
easat-8236	223	9	l.	l.	PROPN
easat-8236	223	10	wang	wang	PROPN
easat-8236	223	11	,	,	PUNCT
easat-8236	223	12	"	"	PUNCT
easat-8236	223	13	the	the	DET
easat-8236	223	14	effect	effect	NOUN
easat-8236	223	15	of	of	ADP
easat-8236	223	16	disclosing	disclose	VERB
easat-8236	223	17	key	key	ADJ
easat-8236	223	18	audit	audit	NOUN
easat-8236	223	19	matters	matter	NOUN
easat-8236	223	20	and	and	CCONJ
easat-8236	223	21	accounting	accounting	NOUN
easat-8236	223	22	standard	standard	ADJ
easat-8236	223	23	precision	precision	NOUN
easat-8236	223	24	on	on	ADP
easat-8236	223	25	the	the	DET
easat-8236	223	26	audit	audit	NOUN
easat-8236	223	27	expectation	expectation	NOUN
easat-8236	223	28	gap	gap	NOUN
easat-8236	223	29	,	,	PUNCT
easat-8236	223	30	"	"	PUNCT
easat-8236	223	31	international	international	ADJ
easat-8236	223	32	journal	journal	NOUN
easat-8236	223	33	of	of	ADP
easat-8236	223	34	auditing	auditing	NOUN
easat-8236	223	35	,	,	PUNCT
easat-8236	223	36	vol	vol	NOUN
easat-8236	223	37	.	.	PROPN
easat-8236	223	38	25	25	NUM
easat-8236	223	39	,	,	PUNCT
easat-8236	223	40	no	no	INTJ
easat-8236	223	41	.	.	NOUN
easat-8236	223	42	2	2	NUM
easat-8236	223	43	,	,	PUNCT
easat-8236	223	44	pp	pp	ADJ
easat-8236	223	45	.	.	PUNCT
easat-8236	224	1	270	270	NUM
easat-8236	224	2	-	-	SYM
easat-8236	224	3	282	282	NUM
easat-8236	224	4	,	,	PUNCT
easat-8236	224	5	2021	2021	NUM
easat-8236	224	6	.	.	PUNCT
easat-8236	225	1	https://doi.org/10.1111/ijau.12203	https://doi.org/10.1111/ijau.12203	NOUN
easat-8236	225	2	[	[	X
easat-8236	225	3	2	2	NUM
easat-8236	225	4	]	]	PUNCT
easat-8236	225	5	i.	i.	NOUN
easat-8236	225	6	pinto	pinto	PROPN
easat-8236	225	7	and	and	CCONJ
easat-8236	225	8	a.	a.	PROPN
easat-8236	225	9	i.	i.	PROPN
easat-8236	225	10	morais	morais	PROPN
easat-8236	225	11	,	,	PUNCT
easat-8236	225	12	"	"	PUNCT
easat-8236	225	13	what	what	PRON
easat-8236	225	14	matters	matter	VERB
easat-8236	225	15	in	in	ADP
easat-8236	225	16	disclosures	disclosure	NOUN
easat-8236	225	17	of	of	ADP
easat-8236	225	18	key	key	ADJ
easat-8236	225	19	audit	audit	NOUN
easat-8236	225	20	matters	matter	NOUN
easat-8236	225	21	:	:	PUNCT
easat-8236	225	22	evidence	evidence	NOUN
easat-8236	225	23	from	from	ADP
easat-8236	225	24	europe	europe	PROPN
easat-8236	225	25	,	,	PUNCT
easat-8236	225	26	"	"	PUNCT
easat-8236	225	27	journal	journal	NOUN
easat-8236	225	28	of	of	ADP
easat-8236	225	29	international	international	ADJ
easat-8236	225	30	financial	financial	ADJ
easat-8236	225	31	management	management	NOUN
easat-8236	225	32	&	&	CCONJ
easat-8236	225	33	accounting	accounting	PROPN
easat-8236	225	34	,	,	PUNCT
easat-8236	225	35	vol	vol	NOUN
easat-8236	225	36	.	.	PROPN
easat-8236	225	37	30	30	NUM
easat-8236	225	38	,	,	PUNCT
easat-8236	225	39	no	no	INTJ
easat-8236	225	40	.	.	NOUN
easat-8236	225	41	2	2	NUM
easat-8236	225	42	,	,	PUNCT
easat-8236	225	43	pp	pp	ADJ
easat-8236	225	44	.	.	PUNCT
easat-8236	226	1	145	145	NUM
easat-8236	226	2	-	-	SYM
easat-8236	226	3	162	162	NUM
easat-8236	226	4	,	,	PUNCT
easat-8236	226	5	2019	2019	NUM
easat-8236	226	6	.	.	PUNCT
easat-8236	226	7	https://doi.org/10.1111/jifm.12095	https://doi.org/10.1111/jifm.12095	VERB
easat-8236	227	1	[	[	X
easat-8236	227	2	3	3	NUM
easat-8236	227	3	]	]	X
easat-8236	227	4	c.	c.	PROPN
easat-8236	227	5	pinho	pinho	NOUN
easat-8236	227	6	,	,	PUNCT
easat-8236	227	7	p.	p.	PROPN
easat-8236	227	8	g.	g.	PROPN
easat-8236	227	9	santos	santos	PROPN
easat-8236	227	10	,	,	PUNCT
easat-8236	227	11	and	and	CCONJ
easat-8236	227	12	c.	c.	PROPN
easat-8236	227	13	martinho	martinho	PROPN
easat-8236	227	14	,	,	PUNCT
easat-8236	227	15	"	"	PUNCT
easat-8236	227	16	analytical	analytical	ADJ
easat-8236	227	17	procedures	procedure	NOUN
easat-8236	227	18	–	–	PUNCT
easat-8236	227	19	are	be	AUX
easat-8236	227	20	they	they	PRON
easat-8236	227	21	useful	useful	ADJ
easat-8236	227	22	for	for	ADP
easat-8236	227	23	auditing	auditing	NOUN
easat-8236	227	24	purposes	purpose	NOUN
easat-8236	227	25	?	?	PUNCT
easat-8236	228	1	an	an	DET
easat-8236	228	2	iberian	iberian	ADJ
easat-8236	228	3	peninsula	peninsula	NOUN
easat-8236	228	4	approach	approach	NOUN
easat-8236	228	5	,	,	PUNCT
easat-8236	228	6	"	"	PUNCT
easat-8236	228	7	international	international	ADJ
easat-8236	228	8	journal	journal	NOUN
easat-8236	228	9	of	of	ADP
easat-8236	228	10	economics	economic	NOUN
easat-8236	228	11	and	and	CCONJ
easat-8236	228	12	finance	finance	NOUN
easat-8236	228	13	studies	study	NOUN
easat-8236	228	14	,	,	PUNCT
easat-8236	228	15	vol	vol	NOUN
easat-8236	228	16	.	.	PROPN
easat-8236	228	17	14	14	NUM
easat-8236	228	18	,	,	PUNCT
easat-8236	228	19	no	no	INTJ
easat-8236	228	20	.	.	NOUN
easat-8236	228	21	03	03	NUM
easat-8236	228	22	,	,	PUNCT
easat-8236	228	23	pp	pp	ADJ
easat-8236	228	24	.	.	PUNCT
easat-8236	229	1	302	302	NUM
easat-8236	229	2	-	-	SYM
easat-8236	229	3	321	321	NUM
easat-8236	229	4	,	,	PUNCT
easat-8236	229	5	2022	2022	NUM
easat-8236	229	6	.	.	PUNCT
easat-8236	230	1	https://creativecommons.org/licenses/by/4.0/	https://creativecommons.org/licenses/by/4.0/	PROPN
easat-8236	230	2	https://doi.org/10.1111/ijau.12203	https://doi.org/10.1111/ijau.12203	NOUN
easat-8236	230	3	https://doi.org/10.1111/jifm.12095	https://doi.org/10.1111/jifm.12095	NOUN
easat-8236	230	4	1738	1738	NUM
easat-8236	230	5	edelweiss	edelweiss	PROPN
easat-8236	230	6	applied	apply	VERB
easat-8236	230	7	science	science	NOUN
easat-8236	230	8	and	and	CCONJ
easat-8236	230	9	technology	technology	NOUN
easat-8236	230	10	issn	issn	PROPN
easat-8236	230	11	:	:	PUNCT
easat-8236	230	12	2576	2576	NUM
easat-8236	230	13	-	-	SYM
easat-8236	230	14	8484	8484	NUM
easat-8236	230	15	vol	vol	NOUN
easat-8236	230	16	.	.	PROPN
easat-8236	231	1	9	9	NUM
easat-8236	231	2	,	,	PUNCT
easat-8236	231	3	no	no	INTJ
easat-8236	231	4	.	.	NOUN
easat-8236	231	5	6	6	NUM
easat-8236	231	6	:	:	SYM
easat-8236	231	7	1729	1729	NUM
easat-8236	231	8	-	-	SYM
easat-8236	231	9	1739	1739	NUM
easat-8236	231	10	,	,	PUNCT
easat-8236	231	11	2025	2025	NUM
easat-8236	231	12	doi	doi	NOUN
easat-8236	231	13	:	:	PUNCT
easat-8236	231	14	10.55214/25768484.v9i6.8236	10.55214/25768484.v9i6.8236	NUM
easat-8236	231	15	©	©	PROPN
easat-8236	231	16	2025	2025	NUM
easat-8236	231	17	by	by	ADP
easat-8236	231	18	the	the	DET
easat-8236	231	19	authors	author	NOUN
easat-8236	231	20	;	;	PUNCT
easat-8236	231	21	licensee	licensee	PROPN
easat-8236	231	22	learning	learning	NOUN
easat-8236	231	23	gate	gate	NOUN
easat-8236	232	1	[	[	X
easat-8236	232	2	4	4	NUM
easat-8236	232	3	]	]	X
easat-8236	232	4	p.	p.	NOUN
easat-8236	232	5	m.	m.	NOUN
easat-8236	233	1	dechow	dechow	ADV
easat-8236	233	2	and	and	CCONJ
easat-8236	233	3	d.	d.	PROPN
easat-8236	233	4	j.	j.	PROPN
easat-8236	233	5	skinner	skinner	PROPN
easat-8236	233	6	,	,	PUNCT
easat-8236	233	7	"	"	PUNCT
easat-8236	233	8	earnings	earning	NOUN
easat-8236	233	9	management	management	NOUN
easat-8236	233	10	:	:	PUNCT
easat-8236	233	11	reconciling	reconcile	VERB
easat-8236	233	12	the	the	DET
easat-8236	233	13	views	view	NOUN
easat-8236	233	14	of	of	ADP
easat-8236	233	15	accounting	accounting	NOUN
easat-8236	233	16	academics	academic	NOUN
easat-8236	233	17	,	,	PUNCT
easat-8236	233	18	practitioners	practitioner	NOUN
easat-8236	233	19	,	,	PUNCT
easat-8236	233	20	and	and	CCONJ
easat-8236	233	21	regulators	regulator	NOUN
easat-8236	233	22	,	,	PUNCT
easat-8236	233	23	"	"	PUNCT
easat-8236	233	24	accounting	accounting	NOUN
easat-8236	233	25	horizons	horizon	NOUN
easat-8236	233	26	,	,	PUNCT
easat-8236	233	27	vol	vol	NOUN
easat-8236	233	28	.	.	PROPN
easat-8236	234	1	14	14	NUM
easat-8236	234	2	,	,	PUNCT
easat-8236	234	3	no	no	INTJ
easat-8236	234	4	.	.	NOUN
easat-8236	234	5	2	2	NUM
easat-8236	234	6	,	,	PUNCT
easat-8236	234	7	pp	pp	ADJ
easat-8236	234	8	.	.	PUNCT
easat-8236	235	1	235	235	NUM
easat-8236	235	2	-	-	SYM
easat-8236	235	3	250	250	NUM
easat-8236	235	4	,	,	PUNCT
easat-8236	235	5	2000	2000	NUM
easat-8236	235	6	.	.	PUNCT
easat-8236	236	1	https://doi.org/10.2308/acch.2000.14.2.235	https://doi.org/10.2308/acch.2000.14.2.235	NOUN
easat-8236	236	2	[	[	X
easat-8236	236	3	5	5	NUM
easat-8236	236	4	]	]	PUNCT
easat-8236	236	5	s.	s.	PROPN
easat-8236	236	6	kousay	kousay	PROPN
easat-8236	236	7	,	,	PUNCT
easat-8236	236	8	"	"	PUNCT
easat-8236	236	9	the	the	DET
easat-8236	236	10	impact	impact	NOUN
easat-8236	236	11	of	of	ADP
easat-8236	236	12	ifrs	ifrs	ADJ
easat-8236	236	13	adoption	adoption	NOUN
easat-8236	236	14	on	on	ADP
easat-8236	236	15	earnings	earning	NOUN
easat-8236	236	16	management	management	NOUN
easat-8236	236	17	-	-	PUNCT
easat-8236	236	18	results	result	NOUN
easat-8236	236	19	from	from	ADP
easat-8236	236	20	canada	canada	PROPN
easat-8236	236	21	,	,	PUNCT
easat-8236	236	22	"	"	PUNCT
easat-8236	236	23	journal	journal	NOUN
easat-8236	236	24	of	of	ADP
easat-8236	236	25	economics	economic	NOUN
easat-8236	236	26	and	and	CCONJ
easat-8236	236	27	business	business	NOUN
easat-8236	236	28	,	,	PUNCT
easat-8236	236	29	vol	vol	NOUN
easat-8236	236	30	.	.	PROPN
easat-8236	237	1	2	2	NUM
easat-8236	237	2	,	,	PUNCT
easat-8236	237	3	no	no	INTJ
easat-8236	237	4	.	.	NOUN
easat-8236	237	5	3	3	NUM
easat-8236	237	6	,	,	PUNCT
easat-8236	237	7	pp	pp	ADJ
easat-8236	237	8	.	.	PUNCT
easat-8236	238	1	540	540	NUM
easat-8236	238	2	-	-	SYM
easat-8236	238	3	554	554	NUM
easat-8236	238	4	,	,	PUNCT
easat-8236	238	5	2019	2019	NUM
easat-8236	238	6	.	.	PUNCT
easat-8236	239	1	[	[	X
easat-8236	239	2	6	6	NUM
easat-8236	239	3	]	]	PUNCT
easat-8236	239	4	a.	a.	NOUN
easat-8236	239	5	m.	m.	PROPN
easat-8236	239	6	m.	m.	PROPN
easat-8236	239	7	amer	amer	PROPN
easat-8236	239	8	,	,	PUNCT
easat-8236	239	9	a.	a.	NOUN
easat-8236	239	10	azimli	azimli	PROPN
easat-8236	239	11	,	,	PUNCT
easat-8236	239	12	and	and	CCONJ
easat-8236	239	13	m.	m.	PROPN
easat-8236	239	14	w.	w.	PROPN
easat-8236	239	15	adedokun	adedokun	PROPN
easat-8236	239	16	,	,	PUNCT
easat-8236	239	17	"	"	PUNCT
easat-8236	239	18	can	can	AUX
easat-8236	239	19	ifrs	ifrs	VERB
easat-8236	239	20	adoption	adoption	NOUN
easat-8236	239	21	mitigate	mitigate	VERB
easat-8236	239	22	earnings	earning	NOUN
easat-8236	239	23	management	management	NOUN
easat-8236	239	24	in	in	ADP
easat-8236	239	25	an	an	DET
easat-8236	239	26	emerging	emerge	VERB
easat-8236	239	27	market	market	NOUN
easat-8236	239	28	?	?	PUNCT
easat-8236	239	29	,	,	PUNCT
easat-8236	239	30	"	"	PUNCT
easat-8236	239	31	heliyon	heliyon	NOUN
easat-8236	239	32	,	,	PUNCT
easat-8236	239	33	vol	vol	NOUN
easat-8236	239	34	.	.	PROPN
easat-8236	240	1	10	10	NUM
easat-8236	240	2	,	,	PUNCT
easat-8236	240	3	no	no	INTJ
easat-8236	240	4	.	.	NOUN
easat-8236	240	5	19	19	NUM
easat-8236	240	6	,	,	PUNCT
easat-8236	240	7	p.	p.	NOUN
easat-8236	240	8	e38226	e38226	NOUN
easat-8236	240	9	,	,	PUNCT
easat-8236	240	10	2024	2024	NUM
easat-8236	240	11	.	.	PUNCT
easat-8236	241	1	https://doi.org/10.1016/j.heliyon.2024.e38226	https://doi.org/10.1016/j.heliyon.2024.e38226	PRON
easat-8236	242	1	[	[	X
easat-8236	242	2	7	7	NUM
easat-8236	242	3	]	]	X
easat-8236	242	4	m.	m.	PROPN
easat-8236	242	5	bryce	bryce	PROPN
easat-8236	242	6	,	,	PUNCT
easat-8236	242	7	m.	m.	PROPN
easat-8236	242	8	j.	j.	PROPN
easat-8236	242	9	ali	ali	PROPN
easat-8236	242	10	,	,	PUNCT
easat-8236	242	11	and	and	CCONJ
easat-8236	242	12	p.	p.	PROPN
easat-8236	242	13	r.	r.	PROPN
easat-8236	242	14	mather	mather	PROPN
easat-8236	242	15	,	,	PUNCT
easat-8236	242	16	"	"	PUNCT
easat-8236	242	17	accounting	account	VERB
easat-8236	242	18	quality	quality	NOUN
easat-8236	242	19	in	in	ADP
easat-8236	242	20	the	the	DET
easat-8236	242	21	pre-/post	pre-/post	NOUN
easat-8236	242	22	-	-	ADJ
easat-8236	242	23	ifrs	ifrs	ADJ
easat-8236	242	24	adoption	adoption	NOUN
easat-8236	242	25	periods	period	NOUN
easat-8236	242	26	and	and	CCONJ
easat-8236	242	27	the	the	DET
easat-8236	242	28	impact	impact	NOUN
easat-8236	242	29	on	on	ADP
easat-8236	242	30	audit	audit	NOUN
easat-8236	242	31	committee	committee	NOUN
easat-8236	242	32	effectiveness	effectiveness	NOUN
easat-8236	242	33	—	—	PUNCT
easat-8236	242	34	evidence	evidence	NOUN
easat-8236	242	35	from	from	ADP
easat-8236	242	36	australia	australia	PROPN
easat-8236	242	37	,	,	PUNCT
easat-8236	242	38	"	"	PUNCT
easat-8236	242	39	pacific	pacific	ADJ
easat-8236	242	40	-	-	PUNCT
easat-8236	242	41	basin	basin	NOUN
easat-8236	242	42	finance	finance	NOUN
easat-8236	242	43	journal	journal	NOUN
easat-8236	242	44	,	,	PUNCT
easat-8236	242	45	vol	vol	NOUN
easat-8236	242	46	.	.	PROPN
easat-8236	242	47	35	35	NUM
easat-8236	242	48	,	,	PUNCT
easat-8236	242	49	pp	pp	ADJ
easat-8236	242	50	.	.	PUNCT
easat-8236	243	1	163	163	NUM
easat-8236	243	2	-	-	SYM
easat-8236	243	3	181	181	NUM
easat-8236	243	4	,	,	PUNCT
easat-8236	243	5	2015	2015	NUM
easat-8236	243	6	.	.	PUNCT
easat-8236	244	1	https://doi.org/10.1016/j.pacfin.2014.12.002	https://doi.org/10.1016/j.pacfin.2014.12.002	NOUN
easat-8236	245	1	[	[	X
easat-8236	245	2	8	8	NUM
easat-8236	245	3	]	]	PUNCT
easat-8236	245	4	t.	t.	PROPN
easat-8236	245	5	malofeeva	malofeeva	PROPN
easat-8236	245	6	,	,	PUNCT
easat-8236	245	7	"	"	PUNCT
easat-8236	245	8	the	the	DET
easat-8236	245	9	impact	impact	NOUN
easat-8236	245	10	of	of	ADP
easat-8236	245	11	ifrs	ifrs	ADJ
easat-8236	245	12	adoption	adoption	NOUN
easat-8236	245	13	on	on	ADP
easat-8236	245	14	earnings	earning	NOUN
easat-8236	245	15	management	management	NOUN
easat-8236	245	16	in	in	ADP
easat-8236	245	17	russia	russia	PROPN
easat-8236	245	18	,	,	PUNCT
easat-8236	245	19	"	"	PUNCT
easat-8236	245	20	european	european	ADJ
easat-8236	245	21	research	research	PROPN
easat-8236	245	22	studies	study	NOUN
easat-8236	245	23	journal	journal	NOUN
easat-8236	245	24	,	,	PUNCT
easat-8236	245	25	vol	vol	NOUN
easat-8236	245	26	.	.	PROPN
easat-8236	245	27	21	21	NUM
easat-8236	245	28	,	,	PUNCT
easat-8236	245	29	no	no	INTJ
easat-8236	245	30	.	.	NOUN
easat-8236	245	31	2	2	NUM
easat-8236	245	32	,	,	PUNCT
easat-8236	245	33	pp	pp	ADJ
easat-8236	245	34	.	.	PUNCT
easat-8236	246	1	147	147	NUM
easat-8236	246	2	-	-	SYM
easat-8236	246	3	164	164	NUM
easat-8236	246	4	,	,	PUNCT
easat-8236	246	5	2018	2018	NUM
easat-8236	246	6	.	.	PUNCT
easat-8236	247	1	[	[	X
easat-8236	247	2	9	9	NUM
easat-8236	247	3	]	]	PUNCT
easat-8236	247	4	f.	f.	PROPN
easat-8236	247	5	p.	p.	PROPN
easat-8236	247	6	dos	do	VERB
easat-8236	247	7	santos	santo	NOUN
easat-8236	247	8	,	,	PUNCT
easat-8236	247	9	"	"	PUNCT
easat-8236	247	10	use	use	NOUN
easat-8236	247	11	of	of	ADP
easat-8236	247	12	accruals	accrual	NOUN
easat-8236	247	13	as	as	ADP
easat-8236	247	14	a	a	DET
easat-8236	247	15	measure	measure	NOUN
easat-8236	247	16	of	of	ADP
easat-8236	247	17	manipulation	manipulation	NOUN
easat-8236	247	18	of	of	ADP
easat-8236	247	19	corporate	corporate	ADJ
easat-8236	247	20	results	result	NOUN
easat-8236	247	21	in	in	ADP
easat-8236	247	22	angola	angola	NOUN
easat-8236	247	23	:	:	PUNCT
easat-8236	247	24	exploratory	exploratory	ADJ
easat-8236	247	25	study	study	NOUN
easat-8236	247	26	,	,	PUNCT
easat-8236	247	27	"	"	PUNCT
easat-8236	247	28	master	master	NOUN
easat-8236	247	29	's	's	PART
easat-8236	247	30	thesis	thesis	NOUN
easat-8236	247	31	,	,	PUNCT
easat-8236	247	32	universidade	universidade	PROPN
easat-8236	247	33	aberta	aberta	PROPN
easat-8236	247	34	(	(	PUNCT
easat-8236	247	35	portugal	portugal	PROPN
easat-8236	247	36	,	,	PUNCT
easat-8236	247	37	2017	2017	NUM
easat-8236	247	38	.	.	PUNCT
easat-8236	248	1	[	[	X
easat-8236	248	2	10	10	NUM
easat-8236	248	3	]	]	X
easat-8236	248	4	g.	g.	PROPN
easat-8236	248	5	ahmad	ahmad	PROPN
easat-8236	248	6	,	,	PUNCT
easat-8236	248	7	m.	m.	NOUN
easat-8236	248	8	subhan	subhan	PROPN
easat-8236	248	9	,	,	PUNCT
easat-8236	248	10	f.	f.	PROPN
easat-8236	248	11	hayat	hayat	PROPN
easat-8236	248	12	,	,	PUNCT
easat-8236	248	13	and	and	CCONJ
easat-8236	248	14	m.	m.	PROPN
easat-8236	248	15	a.	a.	PROPN
easat-8236	248	16	s.	s.	PROPN
easat-8236	248	17	al	al	PROPN
easat-8236	248	18	-	-	PROPN
easat-8236	248	19	faryan	faryan	PROPN
easat-8236	248	20	,	,	PUNCT
easat-8236	248	21	"	"	PUNCT
easat-8236	248	22	unravelling	unravel	VERB
easat-8236	248	23	the	the	DET
easat-8236	248	24	truth	truth	NOUN
easat-8236	248	25	:	:	PUNCT
easat-8236	248	26	a	a	DET
easat-8236	248	27	bibliometric	bibliometric	ADJ
easat-8236	248	28	analysis	analysis	NOUN
easat-8236	248	29	of	of	ADP
easat-8236	248	30	earnings	earning	NOUN
easat-8236	248	31	management	management	NOUN
easat-8236	248	32	practices	practice	NOUN
easat-8236	248	33	,	,	PUNCT
easat-8236	248	34	"	"	PUNCT
easat-8236	248	35	cogent	cogent	NOUN
easat-8236	248	36	business	business	NOUN
easat-8236	248	37	&	&	CCONJ
easat-8236	248	38	management	management	PROPN
easat-8236	248	39	,	,	PUNCT
easat-8236	248	40	vol	vol	NOUN
easat-8236	248	41	.	.	PROPN
easat-8236	248	42	10	10	NUM
easat-8236	248	43	,	,	PUNCT
easat-8236	248	44	no	no	INTJ
easat-8236	248	45	.	.	NOUN
easat-8236	248	46	1	1	NUM
easat-8236	248	47	,	,	PUNCT
easat-8236	248	48	p.	p.	NOUN
easat-8236	248	49	2194088	2194088	NUM
easat-8236	248	50	,	,	PUNCT
easat-8236	248	51	2023	2023	NUM
easat-8236	248	52	.	.	PUNCT
easat-8236	248	53	https://doi.org/10.1080/23311975.2023.2194088	https://doi.org/10.1080/23311975.2023.2194088	X
easat-8236	249	1	[	[	X
easat-8236	249	2	11	11	NUM
easat-8236	249	3	]	]	X
easat-8236	249	4	financial	financial	ADJ
easat-8236	249	5	action	action	NOUN
easat-8236	249	6	task	task	NOUN
easat-8236	249	7	force	force	NOUN
easat-8236	249	8	(	(	PUNCT
easat-8236	249	9	fatf	fatf	PROPN
easat-8236	249	10	)	)	PUNCT
easat-8236	249	11	,	,	PUNCT
easat-8236	249	12	black	black	ADJ
easat-8236	249	13	and	and	CCONJ
easat-8236	249	14	grey	grey	ADJ
easat-8236	249	15	lists	list	NOUN
easat-8236	249	16	.	.	PUNCT
easat-8236	250	1	paris	paris	PROPN
easat-8236	250	2	,	,	PUNCT
easat-8236	250	3	france	france	PROPN
easat-8236	250	4	:	:	PUNCT
easat-8236	250	5	fatf	fatf	PROPN
easat-8236	250	6	,	,	PUNCT
easat-8236	250	7	2024	2024	NUM
easat-8236	250	8	.	.	PUNCT
easat-8236	251	1	[	[	X
easat-8236	251	2	12	12	NUM
easat-8236	251	3	]	]	PUNCT
easat-8236	251	4	m.	m.	NOUN
easat-8236	251	5	boulhaga	boulhaga	NOUN
easat-8236	251	6	,	,	PUNCT
easat-8236	251	7	a.	a.	NOUN
easat-8236	251	8	bouri	bouri	PROPN
easat-8236	251	9	,	,	PUNCT
easat-8236	251	10	and	and	CCONJ
easat-8236	251	11	h.	h.	PROPN
easat-8236	251	12	elbardan	elbardan	PROPN
easat-8236	251	13	,	,	PUNCT
easat-8236	251	14	"	"	PUNCT
easat-8236	251	15	the	the	DET
easat-8236	251	16	effect	effect	NOUN
easat-8236	251	17	of	of	ADP
easat-8236	251	18	internal	internal	ADJ
easat-8236	251	19	control	control	NOUN
easat-8236	251	20	quality	quality	NOUN
easat-8236	251	21	on	on	ADP
easat-8236	251	22	real	real	ADJ
easat-8236	251	23	and	and	CCONJ
easat-8236	251	24	accrual	accrual	ADJ
easat-8236	251	25	-	-	PUNCT
easat-8236	251	26	based	base	VERB
easat-8236	251	27	earnings	earning	NOUN
easat-8236	251	28	management	management	NOUN
easat-8236	251	29	:	:	PUNCT
easat-8236	251	30	evidence	evidence	NOUN
easat-8236	251	31	from	from	ADP
easat-8236	251	32	france	france	PROPN
easat-8236	251	33	,	,	PUNCT
easat-8236	251	34	"	"	PUNCT
easat-8236	251	35	journal	journal	NOUN
easat-8236	251	36	of	of	ADP
easat-8236	251	37	management	management	NOUN
easat-8236	251	38	control	control	NOUN
easat-8236	251	39	,	,	PUNCT
easat-8236	251	40	vol	vol	NOUN
easat-8236	251	41	.	.	PROPN
easat-8236	251	42	33	33	NUM
easat-8236	251	43	,	,	PUNCT
easat-8236	251	44	no	no	INTJ
easat-8236	251	45	.	.	NOUN
easat-8236	251	46	4	4	NUM
easat-8236	251	47	,	,	PUNCT
easat-8236	251	48	pp	pp	ADJ
easat-8236	251	49	.	.	PUNCT
easat-8236	252	1	545	545	NUM
easat-8236	252	2	-	-	SYM
easat-8236	252	3	567	567	NUM
easat-8236	252	4	,	,	PUNCT
easat-8236	252	5	2022	2022	NUM
easat-8236	252	6	.	.	PUNCT
easat-8236	253	1	https://doi.org/10.1007/s00187-022-00348-5	https://doi.org/10.1007/s00187-022-00348-5	PROPN
easat-8236	254	1	[	[	X
easat-8236	254	2	13	13	NUM
easat-8236	254	3	]	]	X
easat-8236	254	4	p.	p.	NOUN
easat-8236	254	5	m.	m.	PROPN
easat-8236	254	6	healy	healy	PROPN
easat-8236	254	7	and	and	CCONJ
easat-8236	254	8	j.	j.	PROPN
easat-8236	254	9	m.	m.	PROPN
easat-8236	254	10	wahlen	wahlen	PROPN
easat-8236	254	11	,	,	PUNCT
easat-8236	254	12	"	"	PUNCT
easat-8236	254	13	a	a	DET
easat-8236	254	14	review	review	NOUN
easat-8236	254	15	of	of	ADP
easat-8236	254	16	the	the	DET
easat-8236	254	17	earnings	earning	NOUN
easat-8236	254	18	management	management	NOUN
easat-8236	254	19	literature	literature	NOUN
easat-8236	254	20	and	and	CCONJ
easat-8236	254	21	its	its	PRON
easat-8236	254	22	implications	implication	NOUN
easat-8236	254	23	for	for	ADP
easat-8236	254	24	standard	standard	ADJ
easat-8236	254	25	setting	setting	NOUN
easat-8236	254	26	,	,	PUNCT
easat-8236	254	27	"	"	PUNCT
easat-8236	254	28	accounting	accounting	NOUN
easat-8236	254	29	horizons	horizon	NOUN
easat-8236	254	30	,	,	PUNCT
easat-8236	254	31	vol	vol	NOUN
easat-8236	254	32	.	.	PROPN
easat-8236	254	33	13	13	NUM
easat-8236	254	34	,	,	PUNCT
easat-8236	254	35	no	no	INTJ
easat-8236	254	36	.	.	NOUN
easat-8236	254	37	4	4	NUM
easat-8236	254	38	,	,	PUNCT
easat-8236	254	39	pp	pp	ADJ
easat-8236	254	40	.	.	PUNCT
easat-8236	255	1	365	365	NUM
easat-8236	255	2	-	-	SYM
easat-8236	255	3	383	383	NUM
easat-8236	255	4	,	,	PUNCT
easat-8236	255	5	1999	1999	NUM
easat-8236	255	6	.	.	PUNCT
easat-8236	256	1	https://doi.org/10.2308/acch.1999.13.4.365	https://doi.org/10.2308/acch.1999.13.4.365	NOUN
easat-8236	257	1	[	[	X
easat-8236	257	2	14	14	NUM
easat-8236	257	3	]	]	X
easat-8236	257	4	y.	y.	PROPN
easat-8236	257	5	shahwan	shahwan	PROPN
easat-8236	257	6	,	,	PUNCT
easat-8236	257	7	a.	a.	PROPN
easat-8236	257	8	abuhussein	abuhussein	PROPN
easat-8236	257	9	,	,	PUNCT
easat-8236	257	10	and	and	CCONJ
easat-8236	257	11	r.	r.	PROPN
easat-8236	257	12	binsaddig	binsaddig	PROPN
easat-8236	257	13	,	,	PUNCT
easat-8236	257	14	"	"	PUNCT
easat-8236	257	15	earnings	earning	NOUN
easat-8236	257	16	management	management	NOUN
easat-8236	257	17	,	,	PUNCT
easat-8236	257	18	company	company	NOUN
easat-8236	257	19	value	value	NOUN
easat-8236	257	20	,	,	PUNCT
easat-8236	257	21	corporate	corporate	ADJ
easat-8236	257	22	governance	governance	NOUN
easat-8236	257	23	,	,	PUNCT
easat-8236	257	24	evidence	evidence	NOUN
easat-8236	257	25	from	from	ADP
easat-8236	257	26	non	non	ADJ
easat-8236	257	27	-	-	ADJ
easat-8236	257	28	financial	financial	ADJ
easat-8236	257	29	companies	company	NOUN
easat-8236	257	30	,	,	PUNCT
easat-8236	257	31	"	"	PUNCT
easat-8236	257	32	international	international	ADJ
easat-8236	257	33	journal	journal	NOUN
easat-8236	257	34	of	of	ADP
easat-8236	257	35	economics	economic	NOUN
easat-8236	257	36	and	and	CCONJ
easat-8236	257	37	finance	finance	NOUN
easat-8236	257	38	studies	study	NOUN
easat-8236	257	39	,	,	PUNCT
easat-8236	257	40	vol	vol	NOUN
easat-8236	257	41	.	.	PROPN
easat-8236	257	42	16	16	NUM
easat-8236	257	43	,	,	PUNCT
easat-8236	257	44	no	no	INTJ
easat-8236	257	45	.	.	NOUN
easat-8236	257	46	3	3	NUM
easat-8236	257	47	,	,	PUNCT
easat-8236	257	48	pp	pp	ADJ
easat-8236	257	49	.	.	PUNCT
easat-8236	257	50	109138	109138	NUM
easat-8236	257	51	,	,	PUNCT
easat-8236	257	52	2024	2024	NUM
easat-8236	257	53	.	.	PUNCT
easat-8236	258	1	[	[	X
easat-8236	258	2	15	15	NUM
easat-8236	258	3	]	]	X
easat-8236	258	4	w.	w.	NOUN
easat-8236	258	5	aerts	aert	NOUN
easat-8236	258	6	,	,	PUNCT
easat-8236	258	7	p.	p.	NOUN
easat-8236	258	8	cheng	cheng	PROPN
easat-8236	258	9	,	,	PUNCT
easat-8236	258	10	and	and	CCONJ
easat-8236	258	11	a.	a.	NOUN
easat-8236	258	12	tarca	tarca	PROPN
easat-8236	258	13	,	,	PUNCT
easat-8236	258	14	"	"	PUNCT
easat-8236	258	15	management	management	NOUN
easat-8236	258	16	's	's	PART
easat-8236	258	17	earnings	earning	NOUN
easat-8236	258	18	justification	justification	NOUN
easat-8236	258	19	and	and	CCONJ
easat-8236	258	20	earnings	earning	NOUN
easat-8236	258	21	management	management	NOUN
easat-8236	258	22	under	under	ADP
easat-8236	258	23	different	different	ADJ
easat-8236	258	24	institutional	institutional	ADJ
easat-8236	258	25	regimes	regime	NOUN
easat-8236	258	26	,	,	PUNCT
easat-8236	258	27	"	"	PUNCT
easat-8236	258	28	corporate	corporate	ADJ
easat-8236	258	29	governance	governance	NOUN
easat-8236	258	30	:	:	PUNCT
easat-8236	258	31	an	an	DET
easat-8236	258	32	international	international	ADJ
easat-8236	258	33	review	review	NOUN
easat-8236	258	34	,	,	PUNCT
easat-8236	258	35	vol	vol	NOUN
easat-8236	258	36	.	.	PROPN
easat-8236	258	37	21	21	NUM
easat-8236	258	38	,	,	PUNCT
easat-8236	258	39	no	no	INTJ
easat-8236	258	40	.	.	NOUN
easat-8236	258	41	1	1	NUM
easat-8236	258	42	,	,	PUNCT
easat-8236	258	43	pp	pp	ADJ
easat-8236	258	44	.	.	PUNCT
easat-8236	259	1	93	93	NUM
easat-8236	259	2	-	-	SYM
easat-8236	259	3	115	115	NUM
easat-8236	259	4	,	,	PUNCT
easat-8236	259	5	2013	2013	NUM
easat-8236	259	6	.	.	PUNCT
easat-8236	260	1	https://doi.org/10.1111/corg.12014	https://doi.org/10.1111/corg.12014	PROPN
easat-8236	261	1	[	[	X
easat-8236	261	2	16	16	NUM
easat-8236	261	3	]	]	X
easat-8236	261	4	y.	y.	PROPN
easat-8236	261	5	jamadar	jamadar	PROPN
easat-8236	261	6	,	,	PUNCT
easat-8236	261	7	t.	t.	PROPN
easat-8236	261	8	s.	s.	PROPN
easat-8236	261	9	ong	ong	PROPN
easat-8236	261	10	,	,	PUNCT
easat-8236	261	11	a.	a.	PROPN
easat-8236	261	12	a.	a.	PROPN
easat-8236	261	13	abdullah	abdullah	PROPN
easat-8236	261	14	,	,	PUNCT
easat-8236	261	15	and	and	CCONJ
easat-8236	261	16	f.	f.	PROPN
easat-8236	261	17	kamarudin	kamarudin	PROPN
easat-8236	261	18	,	,	PUNCT
easat-8236	261	19	"	"	PUNCT
easat-8236	261	20	earnings	earning	NOUN
easat-8236	261	21	and	and	CCONJ
easat-8236	261	22	discretionary	discretionary	ADJ
easat-8236	261	23	accruals	accrual	NOUN
easat-8236	261	24	,	,	PUNCT
easat-8236	261	25	"	"	PUNCT
easat-8236	261	26	managerial	managerial	ADJ
easat-8236	261	27	and	and	CCONJ
easat-8236	261	28	decision	decision	NOUN
easat-8236	261	29	economics	economic	NOUN
easat-8236	261	30	,	,	PUNCT
easat-8236	261	31	vol	vol	NOUN
easat-8236	261	32	.	.	PROPN
easat-8236	261	33	43	43	NUM
easat-8236	261	34	,	,	PUNCT
easat-8236	261	35	no	no	INTJ
easat-8236	261	36	.	.	NOUN
easat-8236	261	37	2	2	NUM
easat-8236	261	38	,	,	PUNCT
easat-8236	261	39	pp	pp	ADJ
easat-8236	261	40	.	.	PUNCT
easat-8236	262	1	431	431	NUM
easat-8236	262	2	-	-	SYM
easat-8236	262	3	439	439	NUM
easat-8236	262	4	,	,	PUNCT
easat-8236	262	5	2022	2022	NUM
easat-8236	262	6	.	.	PUNCT
easat-8236	263	1	https://doi.org/10.1002/mde.3391	https://doi.org/10.1002/mde.3391	PROPN
easat-8236	264	1	[	[	X
easat-8236	264	2	17	17	NUM
easat-8236	264	3	]	]	X
easat-8236	264	4	r.	r.	PROPN
easat-8236	264	5	casciello	casciello	PROPN
easat-8236	264	6	,	,	PUNCT
easat-8236	264	7	a.	a.	NOUN
easat-8236	264	8	caldarelli	caldarelli	PROPN
easat-8236	264	9	,	,	PUNCT
easat-8236	264	10	and	and	CCONJ
easat-8236	264	11	m.	m.	PROPN
easat-8236	264	12	maffei	maffei	PROPN
easat-8236	264	13	,	,	PUNCT
easat-8236	264	14	earnings	earning	NOUN
easat-8236	264	15	management	management	NOUN
easat-8236	264	16	and	and	CCONJ
easat-8236	264	17	mergers	merger	NOUN
easat-8236	264	18	and	and	CCONJ
easat-8236	264	19	acquisitions	acquisition	NOUN
easat-8236	264	20	:	:	PUNCT
easat-8236	264	21	empirical	empirical	ADJ
easat-8236	264	22	evidence	evidence	NOUN
easat-8236	264	23	from	from	ADP
easat-8236	264	24	italian	italian	ADJ
easat-8236	264	25	-	-	PUNCT
easat-8236	264	26	listed	list	VERB
easat-8236	264	27	companies	company	NOUN
easat-8236	264	28	.	.	PUNCT
easat-8236	265	1	in	in	ADP
easat-8236	265	2	j.	j.	PROPN
easat-8236	265	3	oliveira	oliveira	PROPN
easat-8236	265	4	,	,	PUNCT
easat-8236	265	5	g.	g.	PROPN
easat-8236	265	6	azevedo	azevedo	PROPN
easat-8236	265	7	,	,	PUNCT
easat-8236	265	8	&	&	CCONJ
easat-8236	265	9	a.	a.	PROPN
easat-8236	265	10	ferreira	ferreira	PROPN
easat-8236	265	11	(	(	PUNCT
easat-8236	265	12	eds	eds	PROPN
easat-8236	265	13	.	.	PUNCT
easat-8236	265	14	)	)	PUNCT
easat-8236	265	15	,	,	PUNCT
easat-8236	265	16	international	international	ADJ
easat-8236	265	17	financial	financial	ADJ
easat-8236	265	18	reporting	reporting	NOUN
easat-8236	265	19	standards	standard	NOUN
easat-8236	265	20	and	and	CCONJ
easat-8236	265	21	new	new	ADJ
easat-8236	265	22	directions	direction	NOUN
easat-8236	265	23	in	in	ADP
easat-8236	265	24	earnings	earning	NOUN
easat-8236	265	25	management	management	NOUN
easat-8236	265	26	.	.	PUNCT
easat-8236	266	1	igi	igi	PROPN
easat-8236	266	2	global	global	PROPN
easat-8236	266	3	.	.	PUNCT
easat-8236	267	1	https://doi.org/10.4018/978-1-5225-7817-8.ch004	https://doi.org/10.4018/978-1-5225-7817-8.ch004	PROPN
easat-8236	267	2	,	,	PUNCT
easat-8236	267	3	2019	2019	NUM
easat-8236	267	4	.	.	PUNCT
easat-8236	268	1	[	[	X
easat-8236	268	2	18	18	NUM
easat-8236	268	3	]	]	X
easat-8236	268	4	j.	j.	PROPN
easat-8236	268	5	t.	t.	PROPN
easat-8236	268	6	doyle	doyle	PROPN
easat-8236	268	7	,	,	PUNCT
easat-8236	268	8	w.	w.	PROPN
easat-8236	268	9	ge	ge	PROPN
easat-8236	268	10	,	,	PUNCT
easat-8236	268	11	and	and	CCONJ
easat-8236	268	12	s.	s.	PROPN
easat-8236	268	13	mcvay	mcvay	PROPN
easat-8236	268	14	,	,	PUNCT
easat-8236	268	15	"	"	PUNCT
easat-8236	268	16	accruals	accrual	NOUN
easat-8236	268	17	quality	quality	NOUN
easat-8236	268	18	and	and	CCONJ
easat-8236	268	19	internal	internal	ADJ
easat-8236	268	20	control	control	NOUN
easat-8236	268	21	over	over	ADP
easat-8236	268	22	financial	financial	ADJ
easat-8236	268	23	reporting	reporting	NOUN
easat-8236	268	24	,	,	PUNCT
easat-8236	268	25	"	"	PUNCT
easat-8236	268	26	the	the	DET
easat-8236	268	27	accounting	accounting	NOUN
easat-8236	268	28	review	review	NOUN
easat-8236	268	29	,	,	PUNCT
easat-8236	268	30	vol	vol	NOUN
easat-8236	268	31	.	.	PROPN
easat-8236	268	32	82	82	NUM
easat-8236	268	33	,	,	PUNCT
easat-8236	268	34	no	no	INTJ
easat-8236	268	35	.	.	NOUN
easat-8236	268	36	5	5	NUM
easat-8236	268	37	,	,	PUNCT
easat-8236	268	38	pp	pp	ADJ
easat-8236	268	39	.	.	PUNCT
easat-8236	268	40	1141	1141	NUM
easat-8236	268	41	-	-	SYM
easat-8236	268	42	1170	1170	NUM
easat-8236	268	43	,	,	PUNCT
easat-8236	268	44	2007	2007	NUM
easat-8236	268	45	.	.	PUNCT
easat-8236	269	1	https://doi.org/10.2308/accr.2007.82.5.1141	https://doi.org/10.2308/accr.2007.82.5.1141	NUM
easat-8236	270	1	[	[	SYM
easat-8236	270	2	19	19	NUM
easat-8236	270	3	]	]	PUNCT
easat-8236	270	4	m.	m.	NOUN
easat-8236	270	5	s.	s.	PROPN
easat-8236	270	6	nuhu	nuhu	PROPN
easat-8236	270	7	,	,	PUNCT
easat-8236	270	8	z.	z.	PROPN
easat-8236	270	9	ahmad	ahmad	PROPN
easat-8236	270	10	,	,	PUNCT
easat-8236	270	11	and	and	CCONJ
easat-8236	270	12	l.	l.	PROPN
easat-8236	270	13	y.	y.	PROPN
easat-8236	270	14	zhee	zhee	PROPN
easat-8236	270	15	,	,	PUNCT
easat-8236	270	16	"	"	PUNCT
easat-8236	270	17	nexus	nexus	NOUN
easat-8236	270	18	among	among	ADP
easat-8236	270	19	disclosure	disclosure	NOUN
easat-8236	270	20	quality	quality	NOUN
easat-8236	270	21	,	,	PUNCT
easat-8236	270	22	discretionary	discretionary	ADJ
easat-8236	270	23	accruals	accrual	NOUN
easat-8236	270	24	and	and	CCONJ
easat-8236	270	25	real	real	ADJ
easat-8236	270	26	earnings	earning	NOUN
easat-8236	270	27	management	management	NOUN
easat-8236	270	28	practices	practice	NOUN
easat-8236	270	29	:	:	PUNCT
easat-8236	270	30	an	an	DET
easat-8236	270	31	empirical	empirical	ADJ
easat-8236	270	32	analysis	analysis	NOUN
easat-8236	270	33	of	of	ADP
easat-8236	270	34	malaysian	malaysian	ADJ
easat-8236	270	35	public	public	ADJ
easat-8236	270	36	firms	firm	NOUN
easat-8236	270	37	,	,	PUNCT
easat-8236	270	38	"	"	PUNCT
easat-8236	270	39	journal	journal	NOUN
easat-8236	270	40	of	of	ADP
easat-8236	270	41	corporate	corporate	ADJ
easat-8236	270	42	accounting	accounting	NOUN
easat-8236	270	43	&	&	CCONJ
easat-8236	270	44	finance	finance	NOUN
easat-8236	270	45	,	,	PUNCT
easat-8236	270	46	vol	vol	NOUN
easat-8236	270	47	.	.	PROPN
easat-8236	270	48	35	35	NUM
easat-8236	270	49	,	,	PUNCT
easat-8236	270	50	no	no	INTJ
easat-8236	270	51	.	.	NOUN
easat-8236	270	52	4	4	NUM
easat-8236	270	53	,	,	PUNCT
easat-8236	270	54	pp	pp	ADJ
easat-8236	270	55	.	.	PUNCT
easat-8236	271	1	121	121	NUM
easat-8236	271	2	-	-	SYM
easat-8236	271	3	138	138	NUM
easat-8236	271	4	,	,	PUNCT
easat-8236	271	5	2024	2024	NUM
easat-8236	271	6	.	.	PUNCT
easat-8236	272	1	https://doi.org/10.1002/jcaf.22720	https://doi.org/10.1002/jcaf.22720	NOUN
easat-8236	273	1	[	[	X
easat-8236	273	2	20	20	NUM
easat-8236	273	3	]	]	PUNCT
easat-8236	273	4	l.	l.	PROPN
easat-8236	273	5	ramos	ramos	PROPN
easat-8236	273	6	,	,	PUNCT
easat-8236	273	7	"	"	PUNCT
easat-8236	273	8	earnings	earning	NOUN
easat-8236	273	9	management	management	NOUN
easat-8236	273	10	in	in	ADP
easat-8236	273	11	the	the	DET
easat-8236	273	12	context	context	NOUN
easat-8236	273	13	of	of	ADP
easat-8236	273	14	the	the	DET
easat-8236	273	15	european	european	ADJ
easat-8236	273	16	public	public	ADJ
easat-8236	273	17	business	business	NOUN
easat-8236	273	18	sector	sector	NOUN
easat-8236	273	19	,	,	PUNCT
easat-8236	273	20	"	"	PUNCT
easat-8236	273	21	master	master	NOUN
easat-8236	273	22	’s	’s	PART
easat-8236	273	23	dissertation	dissertation	NOUN
easat-8236	273	24	,	,	PUNCT
easat-8236	273	25	university	university	NOUN
easat-8236	273	26	of	of	ADP
easat-8236	273	27	aveiro	aveiro	PROPN
easat-8236	273	28	,	,	PUNCT
easat-8236	273	29	department	department	NOUN
easat-8236	273	30	of	of	ADP
easat-8236	273	31	economics	economic	NOUN
easat-8236	273	32	,	,	PUNCT
easat-8236	273	33	management	management	NOUN
easat-8236	273	34	and	and	CCONJ
easat-8236	273	35	industrial	industrial	ADJ
easat-8236	273	36	engineering	engineering	NOUN
easat-8236	273	37	.	.	PUNCT
easat-8236	274	1	university	university	NOUN
easat-8236	274	2	of	of	ADP
easat-8236	274	3	aveiro	aveiro	PROPN
easat-8236	274	4	repository	repository	NOUN
easat-8236	274	5	,	,	PUNCT
easat-8236	274	6	2012	2012	NUM
easat-8236	274	7	.	.	PUNCT
easat-8236	275	1	[	[	X
easat-8236	275	2	21	21	NUM
easat-8236	275	3	]	]	X
easat-8236	275	4	p.	p.	NOUN
easat-8236	275	5	m.	m.	NOUN
easat-8236	275	6	dechow	dechow	ADJ
easat-8236	275	7	and	and	CCONJ
easat-8236	275	8	c.	c.	PROPN
easat-8236	275	9	m.	m.	PROPN
easat-8236	275	10	schrand	schrand	PROPN
easat-8236	275	11	,	,	PUNCT
easat-8236	275	12	earnings	earning	NOUN
easat-8236	275	13	quality	quality	NOUN
easat-8236	275	14	.	.	PUNCT
easat-8236	276	1	charlottesville	charlottesville	PROPN
easat-8236	276	2	,	,	PUNCT
easat-8236	276	3	va	va	PROPN
easat-8236	276	4	:	:	PUNCT
easat-8236	276	5	research	research	NOUN
easat-8236	276	6	foundation	foundation	PROPN
easat-8236	276	7	of	of	ADP
easat-8236	276	8	cfa	cfa	PROPN
easat-8236	276	9	institute	institute	PROPN
easat-8236	276	10	,	,	PUNCT
easat-8236	276	11	2004	2004	NUM
easat-8236	276	12	.	.	PUNCT
easat-8236	277	1	[	[	X
easat-8236	277	2	22	22	NUM
easat-8236	277	3	]	]	X
easat-8236	277	4	p.	p.	NOUN
easat-8236	277	5	m.	m.	NOUN
easat-8236	277	6	dechow	dechow	PROPN
easat-8236	277	7	,	,	PUNCT
easat-8236	277	8	r.	r.	PROPN
easat-8236	277	9	g.	g.	PROPN
easat-8236	277	10	sloan	sloan	PROPN
easat-8236	277	11	,	,	PUNCT
easat-8236	277	12	and	and	CCONJ
easat-8236	277	13	a.	a.	PROPN
easat-8236	277	14	p.	p.	PROPN
easat-8236	277	15	sweeney	sweeney	PROPN
easat-8236	277	16	,	,	PUNCT
easat-8236	277	17	"	"	PUNCT
easat-8236	277	18	detecting	detect	VERB
easat-8236	277	19	earnings	earning	NOUN
easat-8236	277	20	management	management	NOUN
easat-8236	277	21	,	,	PUNCT
easat-8236	277	22	"	"	PUNCT
easat-8236	277	23	accounting	accounting	NOUN
easat-8236	277	24	review	review	NOUN
easat-8236	277	25	,	,	PUNCT
easat-8236	277	26	vol	vol	NOUN
easat-8236	277	27	.	.	PROPN
easat-8236	277	28	70	70	NUM
easat-8236	277	29	,	,	PUNCT
easat-8236	277	30	no	no	INTJ
easat-8236	277	31	.	.	NOUN
easat-8236	277	32	2	2	NUM
easat-8236	277	33	,	,	PUNCT
easat-8236	277	34	pp	pp	ADJ
easat-8236	277	35	.	.	PUNCT
easat-8236	278	1	193	193	NUM
easat-8236	278	2	-	-	SYM
easat-8236	278	3	225	225	NUM
easat-8236	278	4	,	,	PUNCT
easat-8236	278	5	2011	2011	NUM
easat-8236	278	6	.	.	PUNCT
easat-8236	279	1	[	[	X
easat-8236	279	2	23	23	NUM
easat-8236	279	3	]	]	PUNCT
easat-8236	279	4	a.	a.	NOUN
easat-8236	279	5	shuto	shuto	PROPN
easat-8236	279	6	,	,	PUNCT
easat-8236	279	7	"	"	PUNCT
easat-8236	279	8	executive	executive	ADJ
easat-8236	279	9	compensation	compensation	NOUN
easat-8236	279	10	and	and	CCONJ
easat-8236	279	11	earnings	earning	NOUN
easat-8236	279	12	management	management	NOUN
easat-8236	279	13	:	:	PUNCT
easat-8236	279	14	empirical	empirical	ADJ
easat-8236	279	15	evidence	evidence	NOUN
easat-8236	279	16	from	from	ADP
easat-8236	279	17	japan	japan	PROPN
easat-8236	279	18	,	,	PUNCT
easat-8236	279	19	"	"	PUNCT
easat-8236	279	20	journal	journal	NOUN
easat-8236	279	21	of	of	ADP
easat-8236	279	22	international	international	ADJ
easat-8236	279	23	accounting	accounting	NOUN
easat-8236	279	24	,	,	PUNCT
easat-8236	279	25	auditing	auditing	NOUN
easat-8236	279	26	and	and	CCONJ
easat-8236	279	27	taxation	taxation	NOUN
easat-8236	279	28	,	,	PUNCT
easat-8236	279	29	vol	vol	NOUN
easat-8236	279	30	.	.	PROPN
easat-8236	279	31	16	16	NUM
easat-8236	279	32	,	,	PUNCT
easat-8236	279	33	no	no	INTJ
easat-8236	279	34	.	.	NOUN
easat-8236	279	35	1	1	NUM
easat-8236	279	36	,	,	PUNCT
easat-8236	279	37	pp	pp	ADJ
easat-8236	279	38	.	.	PUNCT
easat-8236	280	1	1	1	NUM
easat-8236	280	2	-	-	SYM
easat-8236	280	3	26	26	NUM
easat-8236	280	4	,	,	PUNCT
easat-8236	280	5	2007	2007	NUM
easat-8236	280	6	.	.	PUNCT
easat-8236	281	1	https://doi.org/10.1016/j.intaccaudtax.2007.01.004	https://doi.org/10.1016/j.intaccaudtax.2007.01.004	PROPN
easat-8236	281	2	[	[	X
easat-8236	281	3	24	24	NUM
easat-8236	281	4	]	]	PUNCT
easat-8236	281	5	r.	r.	PROPN
easat-8236	281	6	ball	ball	PROPN
easat-8236	281	7	and	and	CCONJ
easat-8236	281	8	l.	l.	PROPN
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easat-8236	281	10	,	,	PUNCT
easat-8236	281	11	"	"	PUNCT
easat-8236	281	12	the	the	DET
easat-8236	281	13	role	role	NOUN
easat-8236	281	14	of	of	ADP
easat-8236	281	15	accruals	accrual	NOUN
easat-8236	281	16	in	in	ADP
easat-8236	281	17	asymmetrically	asymmetrically	ADV
easat-8236	281	18	timely	timely	ADJ
easat-8236	281	19	gain	gain	NOUN
easat-8236	281	20	and	and	CCONJ
easat-8236	281	21	loss	loss	NOUN
easat-8236	281	22	recognition	recognition	NOUN
easat-8236	281	23	,	,	PUNCT
easat-8236	281	24	"	"	PUNCT
easat-8236	281	25	journal	journal	NOUN
easat-8236	281	26	of	of	ADP
easat-8236	281	27	accounting	accounting	NOUN
easat-8236	281	28	research	research	NOUN
easat-8236	281	29	,	,	PUNCT
easat-8236	281	30	vol	vol	NOUN
easat-8236	281	31	.	.	PROPN
easat-8236	281	32	44	44	NUM
easat-8236	281	33	,	,	PUNCT
easat-8236	281	34	no	no	INTJ
easat-8236	281	35	.	.	NOUN
easat-8236	281	36	2	2	NUM
easat-8236	281	37	,	,	PUNCT
easat-8236	281	38	pp	pp	ADJ
easat-8236	281	39	.	.	PUNCT
easat-8236	282	1	207	207	NUM
easat-8236	282	2	-	-	SYM
easat-8236	282	3	242	242	NUM
easat-8236	282	4	,	,	PUNCT
easat-8236	282	5	2006	2006	NUM
easat-8236	282	6	.	.	PUNCT
easat-8236	283	1	https://doi.org/10.1111/j.1475-679x.2006.00198.x	https://doi.org/10.1111/j.1475-679x.2006.00198.x	PROPN
easat-8236	284	1	[	[	X
easat-8236	284	2	25	25	NUM
easat-8236	284	3	]	]	X
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easat-8236	284	7	,	,	PUNCT
easat-8236	284	8	"	"	PUNCT
easat-8236	284	9	income	income	NOUN
easat-8236	284	10	smoothing	smoothing	NOUN
easat-8236	284	11	and	and	CCONJ
easat-8236	284	12	incentives	incentive	NOUN
easat-8236	284	13	:	:	PUNCT
easat-8236	284	14	empirical	empirical	ADJ
easat-8236	284	15	tests	test	NOUN
easat-8236	284	16	using	use	VERB
easat-8236	284	17	accounting	accounting	NOUN
easat-8236	284	18	changes	change	NOUN
easat-8236	284	19	,	,	PUNCT
easat-8236	284	20	"	"	PUNCT
easat-8236	284	21	accounting	accounting	NOUN
easat-8236	284	22	review	review	NOUN
easat-8236	284	23	,	,	PUNCT
easat-8236	284	24	pp	pp	ADV
easat-8236	284	25	.	.	PUNCT
easat-8236	285	1	358	358	NUM
easat-8236	285	2	-	-	SYM
easat-8236	285	3	377	377	NUM
easat-8236	285	4	,	,	PUNCT
easat-8236	285	5	1987	1987	NUM
easat-8236	285	6	.	.	PUNCT
easat-8236	286	1	[	[	X
easat-8236	286	2	26	26	NUM
easat-8236	286	3	]	]	PUNCT
easat-8236	286	4	k.	k.	PROPN
easat-8236	286	5	j.	j.	PROPN
easat-8236	286	6	murphy	murphy	PROPN
easat-8236	286	7	,	,	PUNCT
easat-8236	286	8	"	"	PUNCT
easat-8236	286	9	performance	performance	NOUN
easat-8236	286	10	standards	standard	NOUN
easat-8236	286	11	in	in	ADP
easat-8236	286	12	incentive	incentive	NOUN
easat-8236	286	13	contracts	contract	NOUN
easat-8236	286	14	,	,	PUNCT
easat-8236	286	15	"	"	PUNCT
easat-8236	286	16	journal	journal	NOUN
easat-8236	286	17	of	of	ADP
easat-8236	286	18	accounting	accounting	NOUN
easat-8236	286	19	and	and	CCONJ
easat-8236	286	20	economics	economic	NOUN
easat-8236	286	21	,	,	PUNCT
easat-8236	286	22	vol	vol	NOUN
easat-8236	286	23	.	.	PROPN
easat-8236	286	24	30	30	NUM
easat-8236	286	25	,	,	PUNCT
easat-8236	286	26	no	no	INTJ
easat-8236	286	27	.	.	NOUN
easat-8236	286	28	3	3	NUM
easat-8236	286	29	,	,	PUNCT
easat-8236	286	30	pp	pp	ADJ
easat-8236	286	31	.	.	PUNCT
easat-8236	287	1	245	245	NUM
easat-8236	287	2	-	-	SYM
easat-8236	287	3	278	278	NUM
easat-8236	287	4	,	,	PUNCT
easat-8236	287	5	2000	2000	NUM
easat-8236	287	6	.	.	PUNCT
easat-8236	288	1	https://doi.org/10.1016/s0165-4101(01)00013-1	https://doi.org/10.1016/s0165-4101(01)00013-1	X
easat-8236	289	1	[	[	X
easat-8236	289	2	27	27	NUM
easat-8236	289	3	]	]	X
easat-8236	289	4	v.	v.	PROPN
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easat-8236	289	8	j.	j.	PROPN
easat-8236	289	9	f.	f.	PROPN
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easat-8236	289	11	,	,	PUNCT
easat-8236	289	12	"	"	PUNCT
easat-8236	289	13	the	the	DET
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easat-8236	289	17	-	-	PUNCT
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easat-8236	289	23	management	management	NOUN
easat-8236	289	24	and	and	CCONJ
easat-8236	289	25	firm	firm	ADJ
easat-8236	289	26	performance	performance	NOUN
easat-8236	289	27	,	,	PUNCT
easat-8236	289	28	"	"	PUNCT
easat-8236	289	29	review	review	NOUN
easat-8236	289	30	of	of	ADP
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easat-8236	289	32	finance	finance	NOUN
easat-8236	289	33	and	and	CCONJ
easat-8236	289	34	accounting	accounting	NOUN
easat-8236	289	35	,	,	PUNCT
easat-8236	289	36	vol	vol	NOUN
easat-8236	289	37	.	.	PROPN
easat-8236	289	38	18	18	NUM
easat-8236	289	39	,	,	PUNCT
easat-8236	289	40	pp	pp	ADJ
easat-8236	289	41	.	.	PUNCT
easat-8236	290	1	161	161	NUM
easat-8236	290	2	-	-	SYM
easat-8236	290	3	183	183	NUM
easat-8236	290	4	,	,	PUNCT
easat-8236	290	5	2002	2002	NUM
easat-8236	290	6	.	.	PUNCT
easat-8236	291	1	https://doi.org/10.1023/a:1014517102230	https://doi.org/10.1023/a:1014517102230	PROPN
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easat-8236	292	2	28	28	NUM
easat-8236	292	3	]	]	X
easat-8236	292	4	r.	r.	PROPN
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easat-8236	292	6	,	,	PUNCT
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easat-8236	292	8	study	study	NOUN
easat-8236	292	9	of	of	ADP
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easat-8236	292	11	management	management	NOUN
easat-8236	292	12	practices	practice	NOUN
easat-8236	292	13	in	in	ADP
easat-8236	292	14	listed	list	VERB
easat-8236	292	15	and	and	CCONJ
easat-8236	292	16	unlisted	unlisted	ADJ
easat-8236	292	17	european	european	ADJ
easat-8236	292	18	companies	company	NOUN
easat-8236	292	19	,	,	PUNCT
easat-8236	292	20	"	"	PUNCT
easat-8236	292	21	doctoral	doctoral	ADJ
easat-8236	292	22	dissertation	dissertation	NOUN
easat-8236	292	23	,	,	PUNCT
easat-8236	292	24	instituto	instituto	PROPN
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easat-8236	292	26	de	de	X
easat-8236	292	27	economia	economia	X
easat-8236	292	28	e	e	PROPN
easat-8236	292	29	gestão	gestão	PROPN
easat-8236	292	30	)	)	PUNCT
easat-8236	292	31	.	.	PUNCT
easat-8236	293	1	instituto	instituto	PROPN
easat-8236	293	2	superior	superior	PROPN
easat-8236	293	3	de	de	PROPN
easat-8236	293	4	economia	economia	X
easat-8236	293	5	e	e	PROPN
easat-8236	293	6	gestão	gestão	PROPN
easat-8236	293	7	,	,	PUNCT
easat-8236	293	8	2014	2014	NUM
easat-8236	293	9	.	.	PUNCT
easat-8236	294	1	https://doi.org/10.2308/acch.2000.14.2.235	https://doi.org/10.2308/acch.2000.14.2.235	NOUN
easat-8236	294	2	https://doi.org/10.1016/j.heliyon.2024.e38226	https://doi.org/10.1016/j.heliyon.2024.e38226	NUM
easat-8236	294	3	https://doi.org/10.1016/j.pacfin.2014.12.002	https://doi.org/10.1016/j.pacfin.2014.12.002	NOUN
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easat-8236	294	5	https://doi.org/10.1007/s00187-022-00348-5	https://doi.org/10.1007/s00187-022-00348-5	PROPN
easat-8236	295	1	https://doi.org/10.2308/acch.1999.13.4.365	https://doi.org/10.2308/acch.1999.13.4.365	NOUN
easat-8236	295	2	https://doi.org/10.1111/corg.12014	https://doi.org/10.1111/corg.12014	NOUN
easat-8236	296	1	https://doi.org/10.1002/mde.3391	https://doi.org/10.1002/mde.3391	PROPN
easat-8236	296	2	https://doi.org/10.4018/978-1-5225-7817-8.ch004	https://doi.org/10.4018/978-1-5225-7817-8.ch004	PROPN
easat-8236	296	3	https://doi.org/10.2308/accr.2007.82.5.1141	https://doi.org/10.2308/accr.2007.82.5.1141	PROPN
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easat-8236	296	5	https://doi.org/10.1016/j.intaccaudtax.2007.01.004	https://doi.org/10.1016/j.intaccaudtax.2007.01.004	PROPN
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easat-8236	296	7	https://doi.org/10.1016/s0165-4101(01)00013-1	https://doi.org/10.1016/s0165-4101(01)00013-1	PROPN
easat-8236	296	8	https://doi.org/10.1023/a:1014517102230	https://doi.org/10.1023/a:1014517102230	PROPN
easat-8236	296	9	1739	1739	NUM
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easat-8236	296	18	-	-	SYM
easat-8236	296	19	8484	8484	NUM
easat-8236	296	20	vol	vol	NOUN
easat-8236	296	21	.	.	PROPN
easat-8236	297	1	9	9	NUM
easat-8236	297	2	,	,	PUNCT
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easat-8236	297	4	.	.	NOUN
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easat-8236	297	6	:	:	SYM
easat-8236	297	7	1729	1729	NUM
easat-8236	297	8	-	-	SYM
easat-8236	297	9	1739	1739	NUM
easat-8236	297	10	,	,	PUNCT
easat-8236	297	11	2025	2025	NUM
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easat-8236	297	13	:	:	PUNCT
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easat-8236	297	15	©	©	PROPN
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easat-8236	297	23	gate	gate	NOUN
easat-8236	298	1	[	[	X
easat-8236	298	2	29	29	NUM
easat-8236	298	3	]	]	PUNCT
easat-8236	298	4	a.	a.	NOUN
easat-8236	298	5	p.	p.	PROPN
easat-8236	298	6	sweeney	sweeney	PROPN
easat-8236	298	7	,	,	PUNCT
easat-8236	298	8	"	"	PUNCT
easat-8236	298	9	debt	debt	NOUN
easat-8236	298	10	-	-	PUNCT
easat-8236	298	11	covenant	covenant	NOUN
easat-8236	298	12	violations	violation	NOUN
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easat-8236	298	16	accounting	accounting	NOUN
easat-8236	298	17	responses	response	NOUN
easat-8236	298	18	,	,	PUNCT
easat-8236	298	19	"	"	PUNCT
easat-8236	298	20	journal	journal	NOUN
easat-8236	298	21	of	of	ADP
easat-8236	298	22	accounting	accounting	NOUN
easat-8236	298	23	and	and	CCONJ
easat-8236	298	24	economics	economic	NOUN
easat-8236	298	25	,	,	PUNCT
easat-8236	298	26	vol	vol	NOUN
easat-8236	298	27	.	.	PROPN
easat-8236	298	28	17	17	NUM
easat-8236	298	29	,	,	PUNCT
easat-8236	298	30	no	no	INTJ
easat-8236	298	31	.	.	NOUN
easat-8236	298	32	3	3	NUM
easat-8236	298	33	,	,	PUNCT
easat-8236	298	34	pp	pp	ADJ
easat-8236	298	35	.	.	PUNCT
easat-8236	299	1	281	281	NUM
easat-8236	299	2	-	-	SYM
easat-8236	299	3	308	308	NUM
easat-8236	299	4	,	,	PUNCT
easat-8236	299	5	1994	1994	NUM
easat-8236	299	6	.	.	PUNCT
easat-8236	300	1	https://doi.org/10.1016/0165-4101(94)90030-2	https://doi.org/10.1016/0165-4101(94)90030-2	PUNCT
easat-8236	301	1	[	[	X
easat-8236	301	2	30	30	NUM
easat-8236	301	3	]	]	PUNCT
easat-8236	301	4	k.	k.	PROPN
easat-8236	301	5	zhong	zhong	PROPN
easat-8236	301	6	,	,	PUNCT
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easat-8236	301	9	gribbin	gribbin	PROPN
easat-8236	301	10	,	,	PUNCT
easat-8236	301	11	and	and	CCONJ
easat-8236	301	12	x.	x.	NOUN
easat-8236	301	13	zheng	zheng	PROPN
easat-8236	301	14	,	,	PUNCT
easat-8236	301	15	"	"	PUNCT
easat-8236	301	16	the	the	DET
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easat-8236	301	18	of	of	ADP
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easat-8236	301	20	by	by	ADP
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easat-8236	301	25	management	management	NOUN
easat-8236	301	26	,	,	PUNCT
easat-8236	301	27	"	"	PUNCT
easat-8236	301	28	quarterly	quarterly	ADJ
easat-8236	301	29	journal	journal	NOUN
easat-8236	301	30	of	of	ADP
easat-8236	301	31	business	business	NOUN
easat-8236	301	32	and	and	CCONJ
easat-8236	301	33	economics	economic	NOUN
easat-8236	301	34	,	,	PUNCT
easat-8236	301	35	vol	vol	NOUN
easat-8236	301	36	.	.	PROPN
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easat-8236	301	38	,	,	PUNCT
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easat-8236	301	40	.	.	NOUN
easat-8236	301	41	1	1	NUM
easat-8236	301	42	,	,	PUNCT
easat-8236	301	43	pp	pp	ADJ
easat-8236	301	44	.	.	PUNCT
easat-8236	302	1	37	37	NUM
easat-8236	302	2	-	-	SYM
easat-8236	302	3	60	60	NUM
easat-8236	302	4	,	,	PUNCT
easat-8236	302	5	2007	2007	NUM
easat-8236	302	6	.	.	PUNCT
easat-8236	303	1	[	[	X
easat-8236	303	2	31	31	NUM
easat-8236	303	3	]	]	X
easat-8236	303	4	c.	c.	PROPN
easat-8236	303	5	pinho	pinho	PROPN
easat-8236	303	6	,	,	PUNCT
easat-8236	303	7	p.	p.	PROPN
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easat-8236	303	11	,	,	PUNCT
easat-8236	303	12	and	and	CCONJ
easat-8236	303	13	a.	a.	PROPN
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easat-8236	303	19	,	,	PUNCT
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easat-8236	303	31	approach	approach	NOUN
easat-8236	303	32	in	in	ADP
easat-8236	303	33	portugal	portugal	PROPN
easat-8236	303	34	,	,	PUNCT
easat-8236	303	35	"	"	PUNCT
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easat-8236	303	37	journal	journal	NOUN
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easat-8236	303	39	professional	professional	PROPN
easat-8236	303	40	business	business	PROPN
easat-8236	303	41	review	review	PROPN
easat-8236	303	42	,	,	PUNCT
easat-8236	303	43	vol	vol	NOUN
easat-8236	303	44	.	.	PROPN
easat-8236	303	45	8	8	NUM
easat-8236	303	46	,	,	PUNCT
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easat-8236	303	49	10	10	NUM
easat-8236	303	50	,	,	PUNCT
easat-8236	303	51	p.	p.	NOUN
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easat-8236	303	53	,	,	PUNCT
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easat-8236	303	55	.	.	PUNCT
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easat-8236	304	1	[	[	X
easat-8236	304	2	32	32	NUM
easat-8236	304	3	]	]	PUNCT
easat-8236	304	4	m.	m.	PROPN
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easat-8236	304	8	j.	j.	PROPN
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easat-8236	304	13	political	political	ADJ
easat-8236	304	14	cost	cost	NOUN
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easat-8236	304	23	,	,	PUNCT
easat-8236	304	24	"	"	PUNCT
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easat-8236	304	29	,	,	PUNCT
easat-8236	304	30	vol	vol	NOUN
easat-8236	304	31	.	.	PROPN
easat-8236	305	1	48	48	NUM
easat-8236	305	2	,	,	PUNCT
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easat-8236	305	4	.	.	NOUN
easat-8236	305	5	1	1	NUM
easat-8236	305	6	,	,	PUNCT
easat-8236	305	7	pp	pp	ADJ
easat-8236	305	8	.	.	PUNCT
easat-8236	306	1	21	21	NUM
easat-8236	306	2	-	-	SYM
easat-8236	306	3	49	49	NUM
easat-8236	306	4	,	,	PUNCT
easat-8236	306	5	2010	2010	NUM
easat-8236	306	6	.	.	PUNCT
easat-8236	307	1	https://doi.org/10.1111/j.1475-679x.2009.00358.x	https://doi.org/10.1111/j.1475-679x.2009.00358.x	PRON
easat-8236	308	1	[	[	X
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easat-8236	308	13	and	and	CCONJ
easat-8236	308	14	y.	y.	PROPN
easat-8236	308	15	brandberg	brandberg	PROPN
easat-8236	308	16	,	,	PUNCT
easat-8236	308	17	"	"	PUNCT
easat-8236	308	18	health	health	NOUN
easat-8236	308	19	-	-	PUNCT
easat-8236	308	20	related	relate	VERB
easat-8236	308	21	quality	quality	NOUN
easat-8236	308	22	of	of	ADP
easat-8236	308	23	life	life	NOUN
easat-8236	308	24	measured	measure	VERB
easat-8236	308	25	by	by	ADP
easat-8236	308	26	the	the	DET
easat-8236	308	27	eortc	eortc	ADJ
easat-8236	308	28	qlq	qlq	NOUN
easat-8236	308	29	-	-	PUNCT
easat-8236	308	30	c30	c30	NOUN
easat-8236	308	31	:	:	PUNCT
easat-8236	308	32	reference	reference	NOUN
easat-8236	308	33	values	value	NOUN
easat-8236	308	34	from	from	ADP
easat-8236	308	35	a	a	DET
easat-8236	308	36	large	large	ADJ
easat-8236	308	37	sample	sample	NOUN
easat-8236	308	38	of	of	ADP
easat-8236	308	39	the	the	DET
easat-8236	308	40	swedish	swedish	ADJ
easat-8236	308	41	population	population	NOUN
easat-8236	308	42	,	,	PUNCT
easat-8236	308	43	"	"	PUNCT
easat-8236	308	44	acta	acta	PROPN
easat-8236	308	45	oncologica	oncologica	PROPN
easat-8236	308	46	,	,	PUNCT
easat-8236	308	47	vol	vol	NOUN
easat-8236	308	48	.	.	PROPN
easat-8236	308	49	39	39	NUM
easat-8236	308	50	,	,	PUNCT
easat-8236	308	51	no	no	INTJ
easat-8236	308	52	.	.	NOUN
easat-8236	308	53	4	4	NUM
easat-8236	308	54	,	,	PUNCT
easat-8236	308	55	pp	pp	ADJ
easat-8236	308	56	.	.	PUNCT
easat-8236	309	1	477484	477484	NUM
easat-8236	309	2	,	,	PUNCT
easat-8236	309	3	2000	2000	NUM
easat-8236	309	4	.	.	PUNCT
easat-8236	310	1	https://doi.org/10.1080/028418600750013384	https://doi.org/10.1080/028418600750013384	PROPN
easat-8236	311	1	[	[	X
easat-8236	311	2	34	34	NUM
easat-8236	311	3	]	]	X
easat-8236	311	4	s.	s.	PROPN
easat-8236	311	5	datta	datta	PROPN
easat-8236	311	6	,	,	PUNCT
easat-8236	311	7	m.	m.	PROPN
easat-8236	311	8	iskandar	iskandar	PROPN
easat-8236	311	9	-	-	PUNCT
easat-8236	311	10	datta	datta	PROPN
easat-8236	311	11	,	,	PUNCT
easat-8236	311	12	and	and	CCONJ
easat-8236	311	13	v.	v.	ADP
easat-8236	311	14	singh	singh	NOUN
easat-8236	311	15	,	,	PUNCT
easat-8236	311	16	"	"	PUNCT
easat-8236	311	17	product	product	NOUN
easat-8236	311	18	market	market	NOUN
easat-8236	311	19	power	power	NOUN
easat-8236	311	20	,	,	PUNCT
easat-8236	311	21	industry	industry	NOUN
easat-8236	311	22	structure	structure	NOUN
easat-8236	311	23	,	,	PUNCT
easat-8236	311	24	and	and	CCONJ
easat-8236	311	25	corporate	corporate	ADJ
easat-8236	311	26	earnings	earning	NOUN
easat-8236	311	27	management	management	NOUN
easat-8236	311	28	,	,	PUNCT
easat-8236	311	29	"	"	PUNCT
easat-8236	311	30	journal	journal	NOUN
easat-8236	311	31	of	of	ADP
easat-8236	311	32	banking	banking	NOUN
easat-8236	311	33	&	&	CCONJ
easat-8236	311	34	finance	finance	PROPN
easat-8236	311	35	,	,	PUNCT
easat-8236	311	36	vol	vol	NOUN
easat-8236	311	37	.	.	PROPN
easat-8236	311	38	37	37	NUM
easat-8236	311	39	,	,	PUNCT
easat-8236	311	40	no	no	INTJ
easat-8236	311	41	.	.	NOUN
easat-8236	311	42	8	8	NUM
easat-8236	311	43	,	,	PUNCT
easat-8236	311	44	pp	pp	ADJ
easat-8236	311	45	.	.	PUNCT
easat-8236	311	46	3273	3273	NUM
easat-8236	311	47	-	-	SYM
easat-8236	311	48	3285	3285	NUM
easat-8236	311	49	,	,	PUNCT
easat-8236	311	50	2013	2013	NUM
easat-8236	311	51	.	.	PUNCT
easat-8236	312	1	https://doi.org/10.1016/j.jbankfin.2013.03.012	https://doi.org/10.1016/j.jbankfin.2013.03.012	PROPN
easat-8236	313	1	[	[	X
easat-8236	313	2	35	35	NUM
easat-8236	313	3	]	]	PUNCT
easat-8236	313	4	m.	m.	NOUN
easat-8236	313	5	bagnoli	bagnoli	NOUN
easat-8236	313	6	and	and	CCONJ
easat-8236	313	7	s.	s.	PROPN
easat-8236	313	8	g.	g.	PROPN
easat-8236	313	9	watts	watts	PROPN
easat-8236	313	10	,	,	PUNCT
easat-8236	313	11	"	"	PUNCT
easat-8236	313	12	the	the	DET
easat-8236	313	13	effect	effect	NOUN
easat-8236	313	14	of	of	ADP
easat-8236	313	15	relative	relative	ADJ
easat-8236	313	16	performance	performance	NOUN
easat-8236	313	17	evaluation	evaluation	NOUN
easat-8236	313	18	on	on	ADP
easat-8236	313	19	earnings	earning	NOUN
easat-8236	313	20	management	management	NOUN
easat-8236	313	21	:	:	PUNCT
easat-8236	313	22	a	a	DET
easat-8236	313	23	gametheoretic	gametheoretic	ADJ
easat-8236	313	24	approach	approach	NOUN
easat-8236	313	25	,	,	PUNCT
easat-8236	313	26	"	"	PUNCT
easat-8236	313	27	journal	journal	NOUN
easat-8236	313	28	of	of	ADP
easat-8236	313	29	accounting	accounting	NOUN
easat-8236	313	30	and	and	CCONJ
easat-8236	313	31	public	public	ADJ
easat-8236	313	32	policy	policy	NOUN
easat-8236	313	33	,	,	PUNCT
easat-8236	313	34	vol	vol	NOUN
easat-8236	313	35	.	.	PROPN
easat-8236	313	36	19	19	NUM
easat-8236	313	37	,	,	PUNCT
easat-8236	313	38	no	no	INTJ
easat-8236	313	39	.	.	NOUN
easat-8236	313	40	4	4	NUM
easat-8236	313	41	-	-	SYM
easat-8236	313	42	5	5	NUM
easat-8236	313	43	,	,	PUNCT
easat-8236	313	44	pp	pp	ADJ
easat-8236	313	45	.	.	PUNCT
easat-8236	314	1	377	377	NUM
easat-8236	314	2	-	-	SYM
easat-8236	314	3	397	397	NUM
easat-8236	314	4	,	,	PUNCT
easat-8236	314	5	2000	2000	NUM
easat-8236	314	6	.	.	PUNCT
easat-8236	315	1	https://doi.org/10.1016/s0278-4254(00)00005-3	https://doi.org/10.1016/s0278-4254(00)00005-3	PROPN
easat-8236	316	1	[	[	X
easat-8236	316	2	36	36	NUM
easat-8236	316	3	]	]	X
easat-8236	316	4	e.	e.	PROPN
easat-8236	316	5	reis	reis	PROPN
easat-8236	316	6	,	,	PUNCT
easat-8236	316	7	p.	p.	PROPN
easat-8236	316	8	melo	melo	PROPN
easat-8236	316	9	,	,	PUNCT
easat-8236	316	10	r.	r.	PROPN
easat-8236	316	11	andrade	andrade	PROPN
easat-8236	316	12	,	,	PUNCT
easat-8236	316	13	and	and	CCONJ
easat-8236	316	14	t.	t.	PROPN
easat-8236	316	15	calapez	calapez	NOUN
easat-8236	316	16	,	,	PUNCT
easat-8236	316	17	applied	apply	VERB
easat-8236	316	18	statistics	statistic	NOUN
easat-8236	316	19	.	.	PUNCT
easat-8236	317	1	lisboa	lisboa	PROPN
easat-8236	317	2	,	,	PUNCT
easat-8236	317	3	portugal	portugal	PROPN
easat-8236	317	4	:	:	PUNCT
easat-8236	317	5	edições	edições	PROPN
easat-8236	317	6	sílabo	sílabo	PROPN
easat-8236	317	7	,	,	PUNCT
easat-8236	317	8	2019	2019	NUM
easat-8236	317	9	.	.	PUNCT
easat-8236	318	1	[	[	X
easat-8236	318	2	37	37	NUM
easat-8236	318	3	]	]	PUNCT
easat-8236	318	4	m.	m.	NOUN
easat-8236	318	5	m.	m.	PROPN
easat-8236	318	6	ali	ali	PROPN
easat-8236	318	7	,	,	PUNCT
easat-8236	318	8	"	"	PUNCT
easat-8236	318	9	an	an	DET
easat-8236	318	10	approximation	approximation	NOUN
easat-8236	318	11	to	to	ADP
easat-8236	318	12	the	the	DET
easat-8236	318	13	null	null	ADJ
easat-8236	318	14	distribution	distribution	NOUN
easat-8236	318	15	and	and	CCONJ
easat-8236	318	16	power	power	NOUN
easat-8236	318	17	of	of	ADP
easat-8236	318	18	the	the	DET
easat-8236	318	19	durbin	durbin	NOUN
easat-8236	318	20	—	—	PUNCT
easat-8236	318	21	watson	watson	PROPN
easat-8236	318	22	statistic	statistic	PROPN
easat-8236	318	23	,	,	PUNCT
easat-8236	318	24	"	"	PUNCT
easat-8236	318	25	biometrika	biometrika	NOUN
easat-8236	318	26	,	,	PUNCT
easat-8236	318	27	vol	vol	NOUN
easat-8236	318	28	.	.	PROPN
easat-8236	318	29	71	71	NUM
easat-8236	318	30	,	,	PUNCT
easat-8236	318	31	no	no	INTJ
easat-8236	318	32	.	.	NOUN
easat-8236	318	33	2	2	NUM
easat-8236	318	34	,	,	PUNCT
easat-8236	318	35	pp	pp	ADJ
easat-8236	318	36	.	.	PUNCT
easat-8236	318	37	253	253	NUM
easat-8236	318	38	-	-	NUM
easat-8236	318	39	261	261	NUM
easat-8236	318	40	,	,	PUNCT
easat-8236	318	41	1984	1984	NUM
easat-8236	318	42	.	.	PUNCT
easat-8236	319	1	https://doi.org/10.1093/biomet/71.2.253	https://doi.org/10.1093/biomet/71.2.253	PUNCT
easat-8236	319	2	[	[	X
easat-8236	319	3	38	38	NUM
easat-8236	319	4	]	]	PUNCT
easat-8236	319	5	c.-k	c.-k	PROPN
easat-8236	319	6	.	.	PUNCT
easat-8236	320	1	ing	ing	NOUN
easat-8236	320	2	and	and	CCONJ
easat-8236	320	3	t.	t.	PROPN
easat-8236	320	4	l.	l.	PROPN
easat-8236	320	5	lai	lai	PROPN
easat-8236	320	6	,	,	PUNCT
easat-8236	320	7	"	"	PUNCT
easat-8236	320	8	a	a	DET
easat-8236	320	9	stepwise	stepwise	ADJ
easat-8236	320	10	regression	regression	NOUN
easat-8236	320	11	method	method	NOUN
easat-8236	320	12	and	and	CCONJ
easat-8236	320	13	consistent	consistent	ADJ
easat-8236	320	14	model	model	NOUN
easat-8236	320	15	selection	selection	NOUN
easat-8236	320	16	for	for	ADP
easat-8236	320	17	high	high	ADJ
easat-8236	320	18	-	-	PUNCT
easat-8236	320	19	dimensional	dimensional	ADJ
easat-8236	320	20	sparse	sparse	ADJ
easat-8236	320	21	linear	linear	NOUN
easat-8236	320	22	models	model	NOUN
easat-8236	320	23	,	,	PUNCT
easat-8236	320	24	"	"	PUNCT
easat-8236	320	25	statistica	statistica	PROPN
easat-8236	320	26	sinica	sinica	PROPN
easat-8236	320	27	,	,	PUNCT
easat-8236	320	28	pp	pp	X
easat-8236	320	29	.	.	PUNCT
easat-8236	321	1	1473	1473	NUM
easat-8236	321	2	-	-	SYM
easat-8236	321	3	1513	1513	NUM
easat-8236	321	4	,	,	PUNCT
easat-8236	321	5	2011	2011	NUM
easat-8236	321	6	.	.	PUNCT
easat-8236	322	1	[	[	X
easat-8236	322	2	39	39	NUM
easat-8236	322	3	]	]	X
easat-8236	322	4	n.	n.	PROPN
easat-8236	322	5	e.	e.	PROPN
easat-8236	322	6	savin	savin	PROPN
easat-8236	322	7	and	and	CCONJ
easat-8236	322	8	k.	k.	PROPN
easat-8236	322	9	j.	j.	PROPN
easat-8236	322	10	white	white	PROPN
easat-8236	322	11	,	,	PUNCT
easat-8236	322	12	"	"	PUNCT
easat-8236	322	13	the	the	DET
easat-8236	322	14	durbin	durbin	ADJ
easat-8236	322	15	-	-	PUNCT
easat-8236	322	16	watson	watson	NOUN
easat-8236	322	17	test	test	NOUN
easat-8236	322	18	for	for	ADP
easat-8236	322	19	serial	serial	ADJ
easat-8236	322	20	correlation	correlation	NOUN
easat-8236	322	21	with	with	ADP
easat-8236	322	22	extreme	extreme	ADJ
easat-8236	322	23	sample	sample	NOUN
easat-8236	322	24	sizes	size	NOUN
easat-8236	322	25	or	or	CCONJ
easat-8236	322	26	many	many	ADJ
easat-8236	322	27	regressors	regressor	NOUN
easat-8236	322	28	,	,	PUNCT
easat-8236	322	29	"	"	PUNCT
easat-8236	322	30	econometrica	econometrica	PROPN
easat-8236	322	31	:	:	PUNCT
easat-8236	322	32	journal	journal	NOUN
easat-8236	322	33	of	of	ADP
easat-8236	322	34	the	the	DET
easat-8236	322	35	econometric	econometric	ADJ
easat-8236	322	36	society	society	NOUN
easat-8236	322	37	,	,	PUNCT
easat-8236	322	38	vol	vol	NOUN
easat-8236	322	39	.	.	PROPN
easat-8236	322	40	18	18	NUM
easat-8236	322	41	,	,	PUNCT
easat-8236	322	42	no	no	INTJ
easat-8236	322	43	.	.	NOUN
easat-8236	322	44	2	2	NUM
easat-8236	322	45	,	,	PUNCT
easat-8236	322	46	pp	pp	ADJ
easat-8236	322	47	.	.	PUNCT
easat-8236	322	48	1989	1989	NUM
easat-8236	322	49	-	-	SYM
easat-8236	322	50	1996	1996	NUM
easat-8236	322	51	,	,	PUNCT
easat-8236	322	52	1977	1977	NUM
easat-8236	322	53	.	.	PUNCT
easat-8236	323	1	[	[	X
easat-8236	323	2	40	40	NUM
easat-8236	323	3	]	]	PUNCT
easat-8236	323	4	g.	g.	PROPN
easat-8236	323	5	a.	a.	PROPN
easat-8236	323	6	f.	f.	PROPN
easat-8236	323	7	seber	seber	PROPN
easat-8236	323	8	and	and	CCONJ
easat-8236	323	9	a.	a.	PROPN
easat-8236	323	10	j.	j.	PROPN
easat-8236	323	11	lee	lee	PROPN
easat-8236	323	12	,	,	PUNCT
easat-8236	323	13	linear	linear	ADJ
easat-8236	323	14	regression	regression	NOUN
easat-8236	323	15	analysis	analysis	NOUN
easat-8236	323	16	,	,	PUNCT
easat-8236	323	17	2nd	2nd	ADJ
easat-8236	323	18	ed	ed	NOUN
easat-8236	323	19	.	.	PUNCT
easat-8236	324	1	hoboken	hoboken	PROPN
easat-8236	324	2	,	,	PUNCT
easat-8236	324	3	nj	nj	PROPN
easat-8236	324	4	:	:	PUNCT
easat-8236	324	5	wiley	wiley	PROPN
easat-8236	324	6	,	,	PUNCT
easat-8236	324	7	2003	2003	NUM
easat-8236	324	8	.	.	PUNCT
easat-8236	325	1	[	[	X
easat-8236	325	2	41	41	NUM
easat-8236	325	3	]	]	PUNCT
easat-8236	325	4	m.	m.	PROPN
easat-8236	325	5	r.	r.	PROPN
easat-8236	325	6	lavery	lavery	PROPN
easat-8236	325	7	,	,	PUNCT
easat-8236	325	8	p.	p.	NOUN
easat-8236	325	9	acharya	acharya	PROPN
easat-8236	325	10	,	,	PUNCT
easat-8236	325	11	s.	s.	PROPN
easat-8236	325	12	a.	a.	PROPN
easat-8236	325	13	sivo	sivo	PROPN
easat-8236	325	14	,	,	PUNCT
easat-8236	325	15	and	and	CCONJ
easat-8236	325	16	l.	l.	PROPN
easat-8236	325	17	xu	xu	PROPN
easat-8236	325	18	,	,	PUNCT
easat-8236	325	19	"	"	PUNCT
easat-8236	325	20	number	number	NOUN
easat-8236	325	21	of	of	ADP
easat-8236	325	22	predictors	predictor	NOUN
easat-8236	325	23	and	and	CCONJ
easat-8236	325	24	multicollinearity	multicollinearity	NOUN
easat-8236	325	25	:	:	PUNCT
easat-8236	325	26	what	what	PRON
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easat-8236	325	28	their	their	PRON
easat-8236	325	29	effects	effect	NOUN
easat-8236	325	30	on	on	ADP
easat-8236	325	31	error	error	NOUN
easat-8236	325	32	and	and	CCONJ
easat-8236	325	33	bias	bias	NOUN
easat-8236	325	34	in	in	ADP
easat-8236	325	35	regression	regression	NOUN
easat-8236	325	36	?	?	PUNCT
easat-8236	325	37	,	,	PUNCT
easat-8236	325	38	"	"	PUNCT
easat-8236	325	39	communications	communication	NOUN
easat-8236	325	40	in	in	ADP
easat-8236	325	41	statistics	statistic	NOUN
easat-8236	325	42	-	-	PUNCT
easat-8236	325	43	simulation	simulation	NOUN
easat-8236	325	44	and	and	CCONJ
easat-8236	325	45	computation	computation	NOUN
easat-8236	325	46	,	,	PUNCT
easat-8236	325	47	vol	vol	NOUN
easat-8236	325	48	.	.	PROPN
easat-8236	325	49	48	48	NUM
easat-8236	325	50	,	,	PUNCT
easat-8236	325	51	no	no	INTJ
easat-8236	325	52	.	.	NOUN
easat-8236	325	53	1	1	NUM
easat-8236	325	54	,	,	PUNCT
easat-8236	325	55	pp	pp	ADJ
easat-8236	325	56	.	.	PUNCT
easat-8236	326	1	27	27	NUM
easat-8236	326	2	-	-	SYM
easat-8236	326	3	38	38	NUM
easat-8236	326	4	,	,	PUNCT
easat-8236	326	5	2019	2019	NUM
easat-8236	326	6	.	.	PUNCT
easat-8236	327	1	https://doi.org/10.1080/03610918.2017.1371750	https://doi.org/10.1080/03610918.2017.1371750	ADJ
easat-8236	327	2	https://doi.org/10.1016/0165-4101(94)90030-2	https://doi.org/10.1016/0165-4101(94)90030-2	NOUN
easat-8236	327	3	https://doi.org/10.26668/businessreview/2023.v8i10.3691	https://doi.org/10.26668/businessreview/2023.v8i10.3691	NOUN
easat-8236	327	4	https://doi.org/10.1111/j.1475-679x.2009.00358.x	https://doi.org/10.1111/j.1475-679x.2009.00358.x	PRON
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easat-8236	327	6	https://doi.org/10.1016/j.jbankfin.2013.03.012	https://doi.org/10.1016/j.jbankfin.2013.03.012	PROPN
easat-8236	327	7	https://doi.org/10.1016/s0278-4254(00)00005-3	https://doi.org/10.1016/s0278-4254(00)00005-3	NOUN
easat-8236	327	8	https://doi.org/10.1093/biomet/71.2.253	https://doi.org/10.1093/biomet/71.2.253	PUNCT
easat-8236	327	9	https://doi.org/10.1080/03610918.2017.1371750	https://doi.org/10.1080/03610918.2017.1371750	PUNCT