id	sid	tid	token	lemma	pos
emaj-70	1	1	a	a	DET
emaj-70	1	2	country	country	NOUN
emaj-70	1	3	specific	specific	ADJ
emaj-70	1	4	approach	approach	NOUN
emaj-70	1	5	to	to	ADP
emaj-70	1	6	ifrs	ifrs	PROPN
emaj-70	1	7	accounting	accounting	NOUN
emaj-70	1	8	policy	policy	NOUN
emaj-70	1	9	choice	choice	NOUN
emaj-70	1	10	in	in	ADP
emaj-70	1	11	the	the	DET
emaj-70	1	12	european	european	ADJ
emaj-70	1	13	,	,	PUNCT
emaj-70	1	14	australian	australian	ADJ
emaj-70	1	15	and	and	CCONJ
emaj-70	1	16	turkish	turkish	ADJ
emaj-70	1	17	contextab	contextab	NOUN
emaj-70	1	18	prof	prof	NOUN
emaj-70	1	19	.	.	PUNCT
emaj-70	2	1	dr	dr	PROPN
emaj-70	2	2	.	.	PROPN
emaj-70	2	3	nalan	nalan	PROPN
emaj-70	2	4	akdogan	akdogan	VERB
emaj-70	2	5	full	full	ADJ
emaj-70	2	6	professor	professor	NOUN
emaj-70	2	7	of	of	ADP
emaj-70	2	8	accounting	accounting	NOUN
emaj-70	2	9	,	,	PUNCT
emaj-70	2	10	baskent	baskent	NOUN
emaj-70	2	11	university	university	NOUN
emaj-70	2	12	department	department	NOUN
emaj-70	2	13	of	of	ADP
emaj-70	2	14	accounting	accounting	NOUN
emaj-70	2	15	and	and	CCONJ
emaj-70	2	16	financial	financial	ADJ
emaj-70	2	17	management	management	NOUN
emaj-70	2	18	|	|	NOUN
emaj-70	2	19	email	email	NOUN
emaj-70	2	20	:	:	PUNCT
emaj-70	2	21	nalanakdogan@hotmail.com	nalanakdogan@hotmail.com	X
emaj-70	3	1	assist	assist	VERB
emaj-70	3	2	.	.	PUNCT
emaj-70	4	1	prof	prof	PROPN
emaj-70	4	2	.	.	PUNCT
emaj-70	5	1	dr	dr	PROPN
emaj-70	5	2	.	.	PROPN
emaj-70	5	3	can	can	AUX
emaj-70	5	4	ozturk	ozturk	VERB
emaj-70	5	5	assistant	assistant	NOUN
emaj-70	5	6	professor	professor	NOUN
emaj-70	5	7	of	of	ADP
emaj-70	5	8	accounting	accounting	PROPN
emaj-70	5	9	,	,	PUNCT
emaj-70	5	10	cankaya	cankaya	PROPN
emaj-70	5	11	university	university	PROPN
emaj-70	5	12	department	department	PROPN
emaj-70	5	13	of	of	ADP
emaj-70	5	14	management	management	NOUN
emaj-70	5	15	|	|	ADV
emaj-70	5	16	email	email	NOUN
emaj-70	5	17	:	:	PUNCT
emaj-70	5	18	cozturk@cankaya.edu.tr	cozturk@cankaya.edu.tr	PROPN
emaj-70	5	19	abstract	abstract	ADJ
emaj-70	5	20	ias	ias	PROPN
emaj-70	5	21	8	8	NUM
emaj-70	5	22	defines	define	VERB
emaj-70	5	23	the	the	DET
emaj-70	5	24	concept	concept	NOUN
emaj-70	5	25	of	of	ADP
emaj-70	5	26	accounting	accounting	NOUN
emaj-70	5	27	policy	policy	NOUN
emaj-70	5	28	as	as	ADP
emaj-70	5	29	"	"	PUNCT
emaj-70	5	30	the	the	DET
emaj-70	5	31	specific	specific	ADJ
emaj-70	5	32	principles	principle	NOUN
emaj-70	5	33	,	,	PUNCT
emaj-70	5	34	bases	basis	NOUN
emaj-70	5	35	,	,	PUNCT
emaj-70	5	36	conventions	convention	NOUN
emaj-70	5	37	,	,	PUNCT
emaj-70	5	38	rules	rule	NOUN
emaj-70	5	39	and	and	CCONJ
emaj-70	5	40	practices	practice	NOUN
emaj-70	5	41	applied	apply	VERB
emaj-70	5	42	by	by	ADP
emaj-70	5	43	an	an	DET
emaj-70	5	44	entity	entity	NOUN
emaj-70	5	45	in	in	ADP
emaj-70	5	46	preparing	prepare	VERB
emaj-70	5	47	and	and	CCONJ
emaj-70	5	48	presenting	present	VERB
emaj-70	5	49	financial	financial	ADJ
emaj-70	5	50	statements	statement	NOUN
emaj-70	5	51	"	"	PUNCT
emaj-70	5	52	.	.	PUNCT
emaj-70	6	1	within	within	ADP
emaj-70	6	2	the	the	DET
emaj-70	6	3	framework	framework	NOUN
emaj-70	6	4	of	of	ADP
emaj-70	6	5	this	this	DET
emaj-70	6	6	concept	concept	NOUN
emaj-70	6	7	,	,	PUNCT
emaj-70	6	8	this	this	DET
emaj-70	6	9	research	research	NOUN
emaj-70	6	10	that	that	PRON
emaj-70	6	11	is	be	AUX
emaj-70	6	12	derived	derive	VERB
emaj-70	6	13	from	from	ADP
emaj-70	6	14	international	international	ADJ
emaj-70	6	15	financial	financial	ADJ
emaj-70	6	16	reporting	reporting	NOUN
emaj-70	6	17	standards	standard	NOUN
emaj-70	6	18	(	(	PUNCT
emaj-70	6	19	ifrs	ifrs	PROPN
emaj-70	6	20	)	)	PUNCT
emaj-70	6	21	contributes	contribute	VERB
emaj-70	6	22	to	to	ADP
emaj-70	6	23	the	the	DET
emaj-70	6	24	accounting	accounting	NOUN
emaj-70	6	25	literature	literature	NOUN
emaj-70	6	26	by	by	ADP
emaj-70	6	27	focusing	focus	VERB
emaj-70	6	28	on	on	ADP
emaj-70	6	29	the	the	DET
emaj-70	6	30	alternative	alternative	ADJ
emaj-70	6	31	accounting	accounting	NOUN
emaj-70	6	32	policies	policy	NOUN
emaj-70	6	33	'	'	PART
emaj-70	6	34	debate	debate	NOUN
emaj-70	6	35	related	relate	VERB
emaj-70	6	36	to	to	ADP
emaj-70	6	37	presentation	presentation	NOUN
emaj-70	6	38	and	and	CCONJ
emaj-70	6	39	recognition	recognition	NOUN
emaj-70	6	40	issues	issue	NOUN
emaj-70	6	41	in	in	ADP
emaj-70	6	42	the	the	DET
emaj-70	6	43	european	european	ADJ
emaj-70	6	44	,	,	PUNCT
emaj-70	6	45	australian	australian	ADJ
emaj-70	6	46	and	and	CCONJ
emaj-70	6	47	turkish	turkish	ADJ
emaj-70	6	48	context	context	NOUN
emaj-70	6	49	and	and	CCONJ
emaj-70	6	50	concludes	conclude	VERB
emaj-70	6	51	that	that	SCONJ
emaj-70	6	52	there	there	PRON
emaj-70	6	53	is	be	VERB
emaj-70	6	54	an	an	DET
emaj-70	6	55	influence	influence	NOUN
emaj-70	6	56	of	of	ADP
emaj-70	6	57	local	local	ADJ
emaj-70	6	58	accounting	accounting	NOUN
emaj-70	6	59	policies	policy	NOUN
emaj-70	6	60	over	over	ADP
emaj-70	6	61	ifrs	ifrs	NOUN
emaj-70	6	62	practice	practice	NOUN
emaj-70	6	63	in	in	ADP
emaj-70	6	64	turkey	turkey	NOUN
emaj-70	6	65	and	and	CCONJ
emaj-70	6	66	this	this	DET
emaj-70	6	67	influence	influence	NOUN
emaj-70	6	68	still	still	ADV
emaj-70	6	69	exists	exist	VERB
emaj-70	6	70	in	in	ADP
emaj-70	6	71	europe	europe	PROPN
emaj-70	6	72	and	and	CCONJ
emaj-70	6	73	australia	australia	PROPN
emaj-70	6	74	based	base	VERB
emaj-70	6	75	on	on	ADP
emaj-70	6	76	the	the	DET
emaj-70	6	77	2008/2009	2008/2009	NUM
emaj-70	6	78	annual	annual	ADJ
emaj-70	6	79	reports	report	NOUN
emaj-70	6	80	.	.	PUNCT
emaj-70	7	1	this	this	PRON
emaj-70	7	2	shows	show	VERB
emaj-70	7	3	that	that	SCONJ
emaj-70	7	4	as	as	ADV
emaj-70	7	5	long	long	ADV
emaj-70	7	6	as	as	SCONJ
emaj-70	7	7	diversity	diversity	NOUN
emaj-70	7	8	in	in	ADP
emaj-70	7	9	accounting	accounting	NOUN
emaj-70	7	10	policies	policy	NOUN
emaj-70	7	11	of	of	ADP
emaj-70	7	12	ifrs	ifrs	NOUN
emaj-70	7	13	is	be	AUX
emaj-70	7	14	present	present	ADJ
emaj-70	7	15	,	,	PUNCT
emaj-70	7	16	entities	entity	NOUN
emaj-70	7	17	are	be	AUX
emaj-70	7	18	expected	expect	VERB
emaj-70	7	19	to	to	PART
emaj-70	7	20	be	be	AUX
emaj-70	7	21	inclined	incline	VERB
emaj-70	7	22	to	to	PART
emaj-70	7	23	select	select	VERB
emaj-70	7	24	their	their	PRON
emaj-70	7	25	local	local	ADJ
emaj-70	7	26	accounting	accounting	NOUN
emaj-70	7	27	policies	policy	NOUN
emaj-70	7	28	by	by	ADP
emaj-70	7	29	leading	lead	VERB
emaj-70	7	30	to	to	ADP
emaj-70	7	31	comparability	comparability	NOUN
emaj-70	7	32	of	of	ADP
emaj-70	7	33	financial	financial	ADJ
emaj-70	7	34	statements	statement	NOUN
emaj-70	7	35	within	within	ADP
emaj-70	7	36	the	the	DET
emaj-70	7	37	country	country	NOUN
emaj-70	7	38	rather	rather	ADV
emaj-70	7	39	than	than	ADP
emaj-70	7	40	between	between	ADP
emaj-70	7	41	countries	country	NOUN
emaj-70	7	42	in	in	ADP
emaj-70	7	43	the	the	DET
emaj-70	7	44	ifrs	ifrs	PROPN
emaj-70	7	45	context	context	NOUN
emaj-70	7	46	.	.	PUNCT
emaj-70	8	1	keywords	keyword	NOUN
emaj-70	8	2	:	:	PUNCT
emaj-70	8	3	accounting	account	VERB
emaj-70	8	4	policy	policy	NOUN
emaj-70	8	5	,	,	PUNCT
emaj-70	8	6	ifrs	ifrs	PROPN
emaj-70	8	7	,	,	PUNCT
emaj-70	8	8	europe	europe	PROPN
emaj-70	8	9	,	,	PUNCT
emaj-70	8	10	australia	australia	PROPN
emaj-70	8	11	,	,	PUNCT
emaj-70	8	12	turkey	turkey	PROPN
emaj-70	8	13	jel	jel	PROPN
emaj-70	8	14	classification	classification	PROPN
emaj-70	8	15	:	:	PUNCT
emaj-70	8	16	m41	m41	NUM
emaj-70	8	17	,	,	PUNCT
emaj-70	8	18	m48	m48	PROPN
emaj-70	8	19	new	new	ADJ
emaj-70	8	20	articles	article	NOUN
emaj-70	8	21	in	in	ADP
emaj-70	8	22	this	this	DET
emaj-70	8	23	journal	journal	NOUN
emaj-70	8	24	are	be	AUX
emaj-70	8	25	licensed	license	VERB
emaj-70	8	26	under	under	ADP
emaj-70	8	27	a	a	DET
emaj-70	8	28	creative	creative	ADJ
emaj-70	8	29	commons	common	NOUN
emaj-70	8	30	attribution	attribution	NOUN
emaj-70	8	31	3.0	3.0	NUM
emaj-70	8	32	united	unite	VERB
emaj-70	8	33	states	states	PROPN
emaj-70	8	34	license	license	NOUN
emaj-70	8	35	.	.	PUNCT
emaj-70	9	1	this	this	DET
emaj-70	9	2	journal	journal	NOUN
emaj-70	9	3	is	be	AUX
emaj-70	9	4	published	publish	VERB
emaj-70	9	5	by	by	ADP
emaj-70	9	6	the	the	DET
emaj-70	9	7	university	university	NOUN
emaj-70	9	8	library	library	NOUN
emaj-70	9	9	system	system	NOUN
emaj-70	9	10	of	of	ADP
emaj-70	9	11	the	the	DET
emaj-70	9	12	university	university	PROPN
emaj-70	9	13	of	of	ADP
emaj-70	9	14	pittsburgh	pittsburgh	PROPN
emaj-70	9	15	as	as	ADP
emaj-70	9	16	part	part	NOUN
emaj-70	9	17	of	of	ADP
emaj-70	9	18	its	its	PRON
emaj-70	9	19	d	d	NOUN
emaj-70	9	20	-	-	PUNCT
emaj-70	9	21	scribe	scribe	VERB
emaj-70	9	22	digital	digital	ADJ
emaj-70	9	23	publishing	publishing	NOUN
emaj-70	9	24	program	program	NOUN
emaj-70	9	25	,	,	PUNCT
emaj-70	9	26	and	and	CCONJ
emaj-70	9	27	is	be	AUX
emaj-70	9	28	cosponsored	cosponsor	VERB
emaj-70	9	29	by	by	ADP
emaj-70	9	30	the	the	DET
emaj-70	9	31	university	university	PROPN
emaj-70	9	32	of	of	ADP
emaj-70	9	33	pittsburgh	pittsburgh	PROPN
emaj-70	9	34	press	press	NOUN
emaj-70	9	35	.	.	PUNCT
emaj-70	10	1	volume	volume	NOUN
emaj-70	10	2	5	5	NUM
emaj-70	10	3	no	no	DET
emaj-70	10	4	1	1	NUM
emaj-70	10	5	(	(	PUNCT
emaj-70	10	6	2015	2015	NUM
emaj-70	10	7	)	)	PUNCT
emaj-70	10	8	|	|	ADV
emaj-70	10	9	issn	issn	VERB
emaj-70	10	10	2158	2158	NUM
emaj-70	10	11	-	-	SYM
emaj-70	10	12	8708	8708	NUM
emaj-70	10	13	(	(	PUNCT
emaj-70	10	14	online	online	NOUN
emaj-70	10	15	)	)	PUNCT
emaj-70	10	16	|	|	ADV
emaj-70	10	17	doi	doi	X
emaj-70	10	18	10.5195	10.5195	NUM
emaj-70	10	19	/	/	SYM
emaj-70	10	20	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	11	1	|	|	ADV
emaj-70	11	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-70	11	3	|	|	ADV
emaj-70	11	4	mailto:nalanakdogan@hotmail.com	mailto:nalanakdogan@hotmail.com	PROPN
emaj-70	11	5	mailto:cozturk@cankaya.edu.tr	mailto:cozturk@cankaya.edu.tr	PROPN
emaj-70	11	6	http://www.library.pitt.edu/	http://www.library.pitt.edu/	PROPN
emaj-70	11	7	http://www.pitt.edu/	http://www.pitt.edu/	NOUN
emaj-70	11	8	http://www.library.pitt.edu/articles/digpubtype/index.html	http://www.library.pitt.edu/articles/digpubtype/index.html	X
emaj-70	12	1	http://www.upress.pitt.edu/upressindex.aspx	http://www.upress.pitt.edu/upressindex.aspx	NUM
emaj-70	12	2	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-70	12	3	volume	volume	NOUN
emaj-70	12	4	5	5	NUM
emaj-70	12	5	no	no	DET
emaj-70	12	6	1	1	NUM
emaj-70	12	7	(	(	PUNCT
emaj-70	12	8	2015	2015	NUM
emaj-70	12	9	)	)	PUNCT
emaj-70	12	10	|	|	ADV
emaj-70	12	11	issn	issn	VERB
emaj-70	12	12	2158	2158	NUM
emaj-70	12	13	-	-	SYM
emaj-70	12	14	8708	8708	NUM
emaj-70	12	15	(	(	PUNCT
emaj-70	12	16	online	online	NOUN
emaj-70	12	17	)	)	PUNCT
emaj-70	12	18	|	|	ADV
emaj-70	12	19	doi	doi	X
emaj-70	12	20	10.5195	10.5195	NUM
emaj-70	12	21	/	/	SYM
emaj-70	12	22	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	13	1	|	|	ADV
emaj-70	13	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-70	13	3	a	a	DET
emaj-70	13	4	country	country	NOUN
emaj-70	13	5	specific	specific	ADJ
emaj-70	13	6	approach	approach	NOUN
emaj-70	13	7	to	to	ADP
emaj-70	13	8	ifrs	ifrs	PROPN
emaj-70	13	9	accounting	accounting	NOUN
emaj-70	13	10	policy	policy	NOUN
emaj-70	13	11	choice	choice	NOUN
emaj-70	13	12	in	in	ADP
emaj-70	13	13	the	the	DET
emaj-70	13	14	european	european	ADJ
emaj-70	13	15	,	,	PUNCT
emaj-70	13	16	australian	australian	ADJ
emaj-70	13	17	and	and	CCONJ
emaj-70	13	18	turkish	turkish	ADJ
emaj-70	13	19	context	context	NOUN
emaj-70	13	20	page	page	NOUN
emaj-70	13	21	|60|	|60|	NOUN
emaj-70	13	22	emerging	emerge	VERB
emaj-70	13	23	markets	market	NOUN
emaj-70	13	24	journal	journal	VERB
emaj-70	13	25	a	a	DET
emaj-70	13	26	country	country	NOUN
emaj-70	13	27	specific	specific	ADJ
emaj-70	13	28	approach	approach	NOUN
emaj-70	13	29	to	to	ADP
emaj-70	13	30	ifrs	ifrs	PROPN
emaj-70	13	31	accounting	accounting	NOUN
emaj-70	13	32	policy	policy	NOUN
emaj-70	13	33	choice	choice	NOUN
emaj-70	13	34	in	in	ADP
emaj-70	13	35	the	the	DET
emaj-70	13	36	european	european	ADJ
emaj-70	13	37	,	,	PUNCT
emaj-70	13	38	australian	australian	ADJ
emaj-70	13	39	and	and	CCONJ
emaj-70	13	40	turkish	turkish	ADJ
emaj-70	13	41	context	context	NOUN
emaj-70	13	42	prof	prof	PROPN
emaj-70	13	43	.	.	PUNCT
emaj-70	14	1	dr	dr	PROPN
emaj-70	14	2	.	.	PROPN
emaj-70	14	3	nalan	nalan	PROPN
emaj-70	14	4	akdogan	akdogan	PROPN
emaj-70	14	5	assist	assist	PROPN
emaj-70	14	6	.	.	PUNCT
emaj-70	15	1	prof	prof	PROPN
emaj-70	15	2	.	.	PUNCT
emaj-70	16	1	dr	dr	PROPN
emaj-70	16	2	.	.	PROPN
emaj-70	16	3	can	can	AUX
emaj-70	16	4	ozturk	ozturk	VERB
emaj-70	16	5	1	1	NUM
emaj-70	16	6	.	.	PUNCT
emaj-70	16	7	introduction	introduction	NOUN
emaj-70	16	8	in	in	ADP
emaj-70	16	9	today	today	NOUN
emaj-70	16	10	's	's	PART
emaj-70	16	11	worldwide	worldwide	ADJ
emaj-70	16	12	accounting	accounting	NOUN
emaj-70	16	13	,	,	PUNCT
emaj-70	16	14	the	the	DET
emaj-70	16	15	objective	objective	NOUN
emaj-70	16	16	of	of	ADP
emaj-70	16	17	providing	provide	VERB
emaj-70	16	18	understandable	understandable	ADJ
emaj-70	16	19	,	,	PUNCT
emaj-70	16	20	transparent	transparent	ADJ
emaj-70	16	21	,	,	PUNCT
emaj-70	16	22	and	and	CCONJ
emaj-70	16	23	comparable	comparable	ADJ
emaj-70	16	24	financial	financial	ADJ
emaj-70	16	25	information	information	NOUN
emaj-70	16	26	as	as	ADP
emaj-70	16	27	the	the	DET
emaj-70	16	28	common	common	ADJ
emaj-70	16	29	denominator	denominator	NOUN
emaj-70	16	30	of	of	ADP
emaj-70	16	31	the	the	DET
emaj-70	16	32	accounting	accounting	NOUN
emaj-70	16	33	and	and	CCONJ
emaj-70	16	34	financial	financial	ADJ
emaj-70	16	35	reporting	reporting	NOUN
emaj-70	16	36	became	become	VERB
emaj-70	16	37	an	an	DET
emaj-70	16	38	important	important	ADJ
emaj-70	16	39	issue	issue	NOUN
emaj-70	16	40	as	as	ADP
emaj-70	16	41	a	a	DET
emaj-70	16	42	result	result	NOUN
emaj-70	16	43	of	of	ADP
emaj-70	16	44	the	the	DET
emaj-70	16	45	increase	increase	NOUN
emaj-70	16	46	in	in	ADP
emaj-70	16	47	commercial	commercial	ADJ
emaj-70	16	48	activities	activity	NOUN
emaj-70	16	49	and	and	CCONJ
emaj-70	16	50	foreign	foreign	ADJ
emaj-70	16	51	direct	direct	ADJ
emaj-70	16	52	investments(iasb	investments(iasb	NOUN
emaj-70	16	53	,	,	PUNCT
emaj-70	16	54	2010	2010	NUM
emaj-70	16	55	:	:	PUNCT
emaj-70	16	56	v	v	NOUN
emaj-70	16	57	)	)	PUNCT
emaj-70	16	58	because	because	SCONJ
emaj-70	16	59	differences	difference	NOUN
emaj-70	16	60	in	in	ADP
emaj-70	16	61	local	local	ADJ
emaj-70	16	62	accounting	accounting	NOUN
emaj-70	16	63	practices	practice	NOUN
emaj-70	16	64	between	between	ADP
emaj-70	16	65	countries	country	NOUN
emaj-70	16	66	prevent	prevent	VERB
emaj-70	16	67	the	the	DET
emaj-70	16	68	flow	flow	NOUN
emaj-70	16	69	of	of	ADP
emaj-70	16	70	capital	capital	NOUN
emaj-70	16	71	across	across	ADP
emaj-70	16	72	borders	border	NOUN
emaj-70	16	73	necessary	necessary	ADJ
emaj-70	16	74	for	for	ADP
emaj-70	16	75	the	the	DET
emaj-70	16	76	optimal	optimal	ADJ
emaj-70	16	77	allocation	allocation	NOUN
emaj-70	16	78	of	of	ADP
emaj-70	16	79	scarce	scarce	ADJ
emaj-70	16	80	resources	resource	NOUN
emaj-70	16	81	in	in	ADP
emaj-70	16	82	the	the	DET
emaj-70	16	83	global	global	ADJ
emaj-70	16	84	context(ding	context(ding	PROPN
emaj-70	16	85	et	et	NOUN
emaj-70	16	86	al	al	PROPN
emaj-70	16	87	.	.	PROPN
emaj-70	16	88	2008	2008	NUM
emaj-70	16	89	,	,	PUNCT
emaj-70	16	90	145	145	NUM
emaj-70	16	91	)	)	PUNCT
emaj-70	16	92	.	.	PUNCT
emaj-70	17	1	in	in	ADP
emaj-70	17	2	order	order	NOUN
emaj-70	17	3	to	to	PART
emaj-70	17	4	achieve	achieve	VERB
emaj-70	17	5	this	this	DET
emaj-70	17	6	objective	objective	NOUN
emaj-70	17	7	,	,	PUNCT
emaj-70	17	8	international	international	ADJ
emaj-70	17	9	accounting	accounting	NOUN
emaj-70	17	10	standards	standard	NOUN
emaj-70	17	11	committee(iasc	committee(iasc	PROPN
emaj-70	17	12	)	)	PUNCT
emaj-70	17	13	and	and	CCONJ
emaj-70	17	14	subsequently	subsequently	ADV
emaj-70	17	15	international	international	ADJ
emaj-70	17	16	accounting	accounting	NOUN
emaj-70	17	17	standards	standard	NOUN
emaj-70	17	18	board(iasb	board(iasb	NOUN
emaj-70	17	19	)	)	PUNCT
emaj-70	17	20	have	have	AUX
emaj-70	17	21	been	be	AUX
emaj-70	17	22	working	work	VERB
emaj-70	17	23	since	since	SCONJ
emaj-70	17	24	their	their	PRON
emaj-70	17	25	inception(tarca	inception(tarca	PROPN
emaj-70	17	26	2005	2005	NUM
emaj-70	17	27	,	,	PUNCT
emaj-70	17	28	67	67	NUM
emaj-70	17	29	)	)	PUNCT
emaj-70	17	30	to	to	PART
emaj-70	17	31	prepare	prepare	VERB
emaj-70	17	32	international	international	ADJ
emaj-70	17	33	accounting	accounting	NOUN
emaj-70	17	34	and	and	CCONJ
emaj-70	17	35	financial	financial	ADJ
emaj-70	17	36	reporting	reporting	NOUN
emaj-70	17	37	standards(ias	standards(ias	PROPN
emaj-70	17	38	-	-	PUNCT
emaj-70	17	39	ifrs	ifrs	NOUN
emaj-70	17	40	)	)	PUNCT
emaj-70	17	41	that	that	PRON
emaj-70	17	42	try	try	VERB
emaj-70	17	43	to	to	PART
emaj-70	17	44	reduce	reduce	VERB
emaj-70	17	45	the	the	DET
emaj-70	17	46	diversity	diversity	NOUN
emaj-70	17	47	of	of	ADP
emaj-70	17	48	accounting	accounting	NOUN
emaj-70	17	49	policies	policy	NOUN
emaj-70	17	50	since	since	SCONJ
emaj-70	17	51	1974	1974	NUM
emaj-70	17	52	.	.	PUNCT
emaj-70	18	1	the	the	DET
emaj-70	18	2	objective	objective	NOUN
emaj-70	18	3	of	of	ADP
emaj-70	18	4	this	this	DET
emaj-70	18	5	paper	paper	NOUN
emaj-70	18	6	is	be	AUX
emaj-70	18	7	to	to	PART
emaj-70	18	8	investigate	investigate	VERB
emaj-70	18	9	the	the	DET
emaj-70	18	10	trends	trend	NOUN
emaj-70	18	11	in	in	ADP
emaj-70	18	12	alternative	alternative	ADJ
emaj-70	18	13	accounting	accounting	NOUN
emaj-70	18	14	policy	policy	NOUN
emaj-70	18	15	choices	choice	NOUN
emaj-70	18	16	of	of	ADP
emaj-70	18	17	ifrs	ifrs	NOUN
emaj-70	18	18	related	relate	VERB
emaj-70	18	19	to	to	ADP
emaj-70	18	20	presentation	presentation	NOUN
emaj-70	18	21	and	and	CCONJ
emaj-70	18	22	recognition	recognition	NOUN
emaj-70	18	23	in	in	ADP
emaj-70	18	24	terms	term	NOUN
emaj-70	18	25	of	of	ADP
emaj-70	18	26	selected	select	VERB
emaj-70	18	27	european	european	ADJ
emaj-70	18	28	countries	country	NOUN
emaj-70	18	29	,	,	PUNCT
emaj-70	18	30	australia	australia	PROPN
emaj-70	18	31	and	and	CCONJ
emaj-70	18	32	turkey	turkey	NOUN
emaj-70	18	33	to	to	PART
emaj-70	18	34	determine	determine	VERB
emaj-70	18	35	whether	whether	SCONJ
emaj-70	18	36	there	there	PRON
emaj-70	18	37	is	be	VERB
emaj-70	18	38	an	an	DET
emaj-70	18	39	influence	influence	NOUN
emaj-70	18	40	of	of	ADP
emaj-70	18	41	local	local	ADJ
emaj-70	18	42	accounting	accounting	NOUN
emaj-70	18	43	practice	practice	NOUN
emaj-70	18	44	over	over	ADP
emaj-70	18	45	ifrs	ifrs	PROPN
emaj-70	18	46	.	.	PUNCT
emaj-70	19	1	this	this	DET
emaj-70	19	2	study	study	NOUN
emaj-70	19	3	is	be	AUX
emaj-70	19	4	important	important	ADJ
emaj-70	19	5	because	because	SCONJ
emaj-70	19	6	it	it	PRON
emaj-70	19	7	proves	prove	VERB
emaj-70	19	8	that	that	SCONJ
emaj-70	19	9	as	as	ADV
emaj-70	19	10	long	long	ADV
emaj-70	19	11	as	as	SCONJ
emaj-70	19	12	the	the	DET
emaj-70	19	13	diversity	diversity	NOUN
emaj-70	19	14	of	of	ADP
emaj-70	19	15	alternative	alternative	ADJ
emaj-70	19	16	accounting	accounting	NOUN
emaj-70	19	17	policy	policy	NOUN
emaj-70	19	18	choices	choice	NOUN
emaj-70	19	19	exist	exist	VERB
emaj-70	19	20	under	under	ADP
emaj-70	19	21	ifrs	ifrs	NOUN
emaj-70	19	22	practice	practice	NOUN
emaj-70	19	23	,	,	PUNCT
emaj-70	19	24	financial	financial	ADJ
emaj-70	19	25	statement	statement	NOUN
emaj-70	19	26	preparers	preparer	NOUN
emaj-70	19	27	are	be	AUX
emaj-70	19	28	expected	expect	VERB
emaj-70	19	29	to	to	PART
emaj-70	19	30	be	be	AUX
emaj-70	19	31	inclined	incline	VERB
emaj-70	19	32	to	to	PART
emaj-70	19	33	select	select	VERB
emaj-70	19	34	the	the	DET
emaj-70	19	35	accounting	accounting	NOUN
emaj-70	19	36	policy	policy	NOUN
emaj-70	19	37	choice	choice	NOUN
emaj-70	19	38	that	that	PRON
emaj-70	19	39	specifically	specifically	ADV
emaj-70	19	40	refers	refer	VERB
emaj-70	19	41	to	to	ADP
emaj-70	19	42	their	their	PRON
emaj-70	19	43	local	local	ADJ
emaj-70	19	44	accounting	accounting	NOUN
emaj-70	19	45	policy	policy	NOUN
emaj-70	19	46	,	,	PUNCT
emaj-70	19	47	if	if	SCONJ
emaj-70	19	48	any	any	PRON
emaj-70	19	49	.	.	PUNCT
emaj-70	20	1	in	in	ADP
emaj-70	20	2	this	this	DET
emaj-70	20	3	context	context	NOUN
emaj-70	20	4	,	,	PUNCT
emaj-70	20	5	this	this	DET
emaj-70	20	6	paper	paper	NOUN
emaj-70	20	7	proves	prove	VERB
emaj-70	20	8	that	that	SCONJ
emaj-70	20	9	the	the	DET
emaj-70	20	10	local	local	ADJ
emaj-70	20	11	patterns	pattern	NOUN
emaj-70	20	12	of	of	ADP
emaj-70	20	13	ifrs	ifrs	NOUN
emaj-70	20	14	practice	practice	NOUN
emaj-70	20	15	is	be	AUX
emaj-70	20	16	valid	valid	ADJ
emaj-70	20	17	for	for	ADP
emaj-70	20	18	turkey	turkey	NOUN
emaj-70	20	19	and	and	CCONJ
emaj-70	20	20	local	local	ADJ
emaj-70	20	21	patterns	pattern	NOUN
emaj-70	20	22	of	of	ADP
emaj-70	20	23	ifrs	ifrs	NOUN
emaj-70	20	24	practice	practice	NOUN
emaj-70	20	25	,	,	PUNCT
emaj-70	20	26	still	still	ADV
emaj-70	20	27	,	,	PUNCT
emaj-70	20	28	exist	exist	VERB
emaj-70	20	29	for	for	ADP
emaj-70	20	30	australia	australia	PROPN
emaj-70	20	31	,	,	PUNCT
emaj-70	20	32	france	france	PROPN
emaj-70	20	33	,	,	PUNCT
emaj-70	20	34	britain	britain	PROPN
emaj-70	20	35	,	,	PUNCT
emaj-70	20	36	germany	germany	PROPN
emaj-70	20	37	and	and	CCONJ
emaj-70	20	38	italy	italy	PROPN
emaj-70	20	39	compared	compare	VERB
emaj-70	20	40	to	to	ADP
emaj-70	20	41	prior	prior	ADJ
emaj-70	20	42	research	research	NOUN
emaj-70	20	43	of	of	ADP
emaj-70	20	44	kvaal	kvaal	NOUN
emaj-70	20	45	and	and	CCONJ
emaj-70	20	46	nobes(2010	nobes(2010	ADJ
emaj-70	20	47	)	)	PUNCT
emaj-70	20	48	and	and	CCONJ
emaj-70	20	49	nobes(2011	nobes(2011	NOUN
emaj-70	20	50	)	)	PUNCT
emaj-70	20	51	.	.	PUNCT
emaj-70	21	1	this	this	DET
emaj-70	21	2	research	research	NOUN
emaj-70	21	3	is	be	AUX
emaj-70	21	4	different	different	ADJ
emaj-70	21	5	from	from	ADP
emaj-70	21	6	others	other	NOUN
emaj-70	21	7	.	.	PUNCT
emaj-70	22	1	first	first	ADV
emaj-70	22	2	of	of	ADP
emaj-70	22	3	all	all	PRON
emaj-70	22	4	,	,	PUNCT
emaj-70	22	5	this	this	PRON
emaj-70	22	6	is	be	AUX
emaj-70	22	7	the	the	DET
emaj-70	22	8	first	first	ADJ
emaj-70	22	9	comprehensive	comprehensive	ADJ
emaj-70	22	10	research	research	NOUN
emaj-70	22	11	regarding	regard	VERB
emaj-70	22	12	the	the	DET
emaj-70	22	13	trends	trend	NOUN
emaj-70	22	14	of	of	ADP
emaj-70	22	15	accounting	accounting	NOUN
emaj-70	22	16	policy	policy	NOUN
emaj-70	22	17	choices	choice	NOUN
emaj-70	22	18	of	of	ADP
emaj-70	22	19	ifrs	ifrs	NOUN
emaj-70	22	20	in	in	ADP
emaj-70	22	21	terms	term	NOUN
emaj-70	22	22	of	of	ADP
emaj-70	22	23	turkish	turkish	ADJ
emaj-70	22	24	entities	entity	NOUN
emaj-70	22	25	because	because	SCONJ
emaj-70	22	26	it	it	PRON
emaj-70	22	27	not	not	PART
emaj-70	22	28	only	only	ADV
emaj-70	22	29	strengths	strength	VERB
emaj-70	22	30	the	the	DET
emaj-70	22	31	findings	finding	NOUN
emaj-70	22	32	of	of	ADP
emaj-70	22	33	marsap	marsap	PROPN
emaj-70	22	34	et	et	PROPN
emaj-70	22	35	al.(2007	al.(2007	NOUN
emaj-70	22	36	)	)	PUNCT
emaj-70	22	37	but	but	CCONJ
emaj-70	22	38	also	also	ADV
emaj-70	22	39	it	it	PRON
emaj-70	22	40	contributes	contribute	VERB
emaj-70	22	41	to	to	ADP
emaj-70	22	42	the	the	DET
emaj-70	22	43	turkish	turkish	ADJ
emaj-70	22	44	ifrs	ifrs	NOUN
emaj-70	22	45	accounting	accounting	NOUN
emaj-70	22	46	policy	policy	NOUN
emaj-70	22	47	choice	choice	NOUN
emaj-70	22	48	debate	debate	NOUN
emaj-70	22	49	in	in	ADP
emaj-70	22	50	terms	term	NOUN
emaj-70	22	51	of	of	ADP
emaj-70	22	52	ias	ias	PROPN
emaj-70	22	53	1	1	NUM
emaj-70	22	54	,	,	PUNCT
emaj-70	22	55	ias	ias	PROPN
emaj-70	22	56	7	7	NUM
emaj-70	22	57	,	,	PUNCT
emaj-70	22	58	ias	ias	PROPN
emaj-70	22	59	31	31	NUM
emaj-70	22	60	,	,	PUNCT
emaj-70	22	61	and	and	CCONJ
emaj-70	22	62	ias	ias	PROPN
emaj-70	22	63	40	40	NUM
emaj-70	22	64	.	.	PUNCT
emaj-70	23	1	second	second	ADJ
emaj-70	23	2	,	,	PUNCT
emaj-70	23	3	it	it	PRON
emaj-70	23	4	considers	consider	VERB
emaj-70	23	5	the	the	DET
emaj-70	23	6	trends	trend	NOUN
emaj-70	23	7	of	of	ADP
emaj-70	23	8	accounting	accounting	NOUN
emaj-70	23	9	policy	policy	NOUN
emaj-70	23	10	choices	choice	NOUN
emaj-70	23	11	of	of	ADP
emaj-70	23	12	ifrs	ifrs	NOUN
emaj-70	23	13	that	that	PRON
emaj-70	23	14	have	have	AUX
emaj-70	23	15	not	not	PART
emaj-70	23	16	been	be	AUX
emaj-70	23	17	volume	volume	NOUN
emaj-70	23	18	5	5	NUM
emaj-70	23	19	no	no	DET
emaj-70	23	20	1	1	NUM
emaj-70	23	21	(	(	PUNCT
emaj-70	23	22	2015	2015	NUM
emaj-70	23	23	)	)	PUNCT
emaj-70	23	24	|	|	ADV
emaj-70	23	25	issn	issn	VERB
emaj-70	23	26	2158	2158	NUM
emaj-70	23	27	-	-	SYM
emaj-70	23	28	8708	8708	NUM
emaj-70	23	29	(	(	PUNCT
emaj-70	23	30	online	online	NOUN
emaj-70	23	31	)	)	PUNCT
emaj-70	23	32	|	|	ADV
emaj-70	23	33	doi	doi	X
emaj-70	23	34	10.5195	10.5195	NUM
emaj-70	23	35	/	/	SYM
emaj-70	23	36	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	24	1	|	|	NOUN
emaj-70	24	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-70	24	3	prof	prof	PROPN
emaj-70	24	4	.	.	PUNCT
emaj-70	25	1	dr	dr	PROPN
emaj-70	25	2	.	.	PROPN
emaj-70	25	3	nalan	nalan	PROPN
emaj-70	25	4	akdogan	akdogan	PROPN
emaj-70	25	5	,	,	PUNCT
emaj-70	25	6	assist	assist	NOUN
emaj-70	25	7	.	.	PUNCT
emaj-70	26	1	prof	prof	PROPN
emaj-70	26	2	.	.	PUNCT
emaj-70	27	1	dr	dr	PROPN
emaj-70	27	2	.	.	PROPN
emaj-70	27	3	can	can	AUX
emaj-70	27	4	ozturk	ozturk	VERB
emaj-70	27	5	emerging	emerge	VERB
emaj-70	27	6	markets	market	NOUN
emaj-70	27	7	journal	journal	NOUN
emaj-70	27	8	|	|	ADV
emaj-70	27	9	p	p	NOUN
emaj-70	27	10	a	a	DET
emaj-70	27	11	g	g	NOUN
emaj-70	27	12	e	e	PROPN
emaj-70	27	13	|61	|61	NUM
emaj-70	27	14	mentioned	mention	VERB
emaj-70	27	15	in	in	ADP
emaj-70	27	16	the	the	DET
emaj-70	27	17	papers	paper	NOUN
emaj-70	27	18	of	of	ADP
emaj-70	27	19	cairns	cairns	PROPN
emaj-70	27	20	et	et	PROPN
emaj-70	27	21	al.(2008	al.(2008	PROPN
emaj-70	27	22	)	)	PUNCT
emaj-70	27	23	,	,	PUNCT
emaj-70	27	24	mueller	mueller	PROPN
emaj-70	27	25	et	et	PROPN
emaj-70	27	26	al	al	PROPN
emaj-70	27	27	.	.	PROPN
emaj-70	28	1	(	(	PUNCT
emaj-70	28	2	2008	2008	NUM
emaj-70	28	3	)	)	PUNCT
emaj-70	28	4	,	,	PUNCT
emaj-70	28	5	kvaal	kvaal	NOUN
emaj-70	28	6	and	and	CCONJ
emaj-70	28	7	nobes(2010	nobes(2010	NUM
emaj-70	28	8	)	)	PUNCT
emaj-70	28	9	,	,	PUNCT
emaj-70	28	10	nobes(2011	nobes(2011	PROPN
emaj-70	28	11	)	)	PUNCT
emaj-70	28	12	,	,	PUNCT
emaj-70	28	13	kvaal	kvaal	NOUN
emaj-70	28	14	and	and	CCONJ
emaj-70	28	15	nobes(2012	nobes(2012	NOUN
emaj-70	28	16	)	)	PUNCT
emaj-70	28	17	,	,	PUNCT
emaj-70	28	18	nobes(2013	nobes(2013	NUM
emaj-70	28	19	)	)	PUNCT
emaj-70	28	20	regarding	regard	VERB
emaj-70	28	21	the	the	DET
emaj-70	28	22	early	early	ADJ
emaj-70	28	23	adoption	adoption	NOUN
emaj-70	28	24	of	of	ADP
emaj-70	28	25	ias	ias	PROPN
emaj-70	28	26	1(2007	1(2007	NUM
emaj-70	28	27	)	)	PUNCT
emaj-70	28	28	,	,	PUNCT
emaj-70	28	29	ias	ias	PROPN
emaj-70	28	30	2	2	NUM
emaj-70	28	31	,	,	PUNCT
emaj-70	28	32	and	and	CCONJ
emaj-70	28	33	ias	ia	VERB
emaj-70	28	34	16	16	NUM
emaj-70	28	35	in	in	ADP
emaj-70	28	36	the	the	DET
emaj-70	28	37	general	general	ADJ
emaj-70	28	38	context	context	NOUN
emaj-70	28	39	.	.	PUNCT
emaj-70	29	1	our	our	PRON
emaj-70	29	2	observations	observation	NOUN
emaj-70	29	3	will	will	AUX
emaj-70	29	4	be	be	AUX
emaj-70	29	5	of	of	ADP
emaj-70	29	6	interest	interest	NOUN
emaj-70	29	7	to	to	ADP
emaj-70	29	8	financial	financial	ADJ
emaj-70	29	9	statement	statement	NOUN
emaj-70	29	10	preparers	preparer	NOUN
emaj-70	29	11	and	and	CCONJ
emaj-70	29	12	the	the	DET
emaj-70	29	13	users	user	NOUN
emaj-70	29	14	of	of	ADP
emaj-70	29	15	financial	financial	ADJ
emaj-70	29	16	information	information	NOUN
emaj-70	29	17	because	because	SCONJ
emaj-70	29	18	they	they	PRON
emaj-70	29	19	provide	provide	VERB
emaj-70	29	20	evidence	evidence	NOUN
emaj-70	29	21	that	that	SCONJ
emaj-70	29	22	if	if	SCONJ
emaj-70	29	23	preference	preference	NOUN
emaj-70	29	24	is	be	AUX
emaj-70	29	25	given	give	VERB
emaj-70	29	26	to	to	ADP
emaj-70	29	27	local	local	ADJ
emaj-70	29	28	accounting	accounting	NOUN
emaj-70	29	29	policy	policy	NOUN
emaj-70	29	30	under	under	ADP
emaj-70	29	31	ifrs	ifrs	NOUN
emaj-70	29	32	practice	practice	NOUN
emaj-70	29	33	,	,	PUNCT
emaj-70	29	34	this	this	DET
emaj-70	29	35	situation	situation	NOUN
emaj-70	29	36	is	be	AUX
emaj-70	29	37	expected	expect	VERB
emaj-70	29	38	to	to	PART
emaj-70	29	39	make	make	VERB
emaj-70	29	40	financial	financial	ADJ
emaj-70	29	41	statements	statement	NOUN
emaj-70	29	42	comparable	comparable	ADJ
emaj-70	29	43	within	within	ADP
emaj-70	29	44	the	the	DET
emaj-70	29	45	country	country	NOUN
emaj-70	29	46	rather	rather	ADV
emaj-70	29	47	than	than	ADP
emaj-70	29	48	between	between	ADP
emaj-70	29	49	countries	country	NOUN
emaj-70	29	50	by	by	ADP
emaj-70	29	51	leading	lead	VERB
emaj-70	29	52	to	to	ADP
emaj-70	29	53	consistent	consistent	ADJ
emaj-70	29	54	use	use	NOUN
emaj-70	29	55	of	of	ADP
emaj-70	29	56	local	local	ADJ
emaj-70	29	57	accounting	accounting	NOUN
emaj-70	29	58	policies	policy	NOUN
emaj-70	29	59	under	under	ADP
emaj-70	29	60	ifrs	ifrs	NOUN
emaj-70	29	61	practice	practice	NOUN
emaj-70	29	62	.	.	PUNCT
emaj-70	30	1	2	2	X
emaj-70	30	2	.	.	X
emaj-70	30	3	review	review	NOUN
emaj-70	30	4	of	of	ADP
emaj-70	30	5	alternative	alternative	ADJ
emaj-70	30	6	accounting	accounting	NOUN
emaj-70	30	7	policy	policy	NOUN
emaj-70	30	8	debate	debate	NOUN
emaj-70	30	9	under	under	ADP
emaj-70	30	10	ifrs	ifrs	PROPN
emaj-70	30	11	ias	ias	PROPN
emaj-70	30	12	8	8	NUM
emaj-70	30	13	defines	define	VERB
emaj-70	30	14	the	the	DET
emaj-70	30	15	concept	concept	NOUN
emaj-70	30	16	of	of	ADP
emaj-70	30	17	accounting	accounting	NOUN
emaj-70	30	18	policies	policy	NOUN
emaj-70	30	19	as	as	ADP
emaj-70	30	20	"	"	PUNCT
emaj-70	30	21	the	the	DET
emaj-70	30	22	specific	specific	ADJ
emaj-70	30	23	principles	principle	NOUN
emaj-70	30	24	,	,	PUNCT
emaj-70	30	25	bases	basis	NOUN
emaj-70	30	26	,	,	PUNCT
emaj-70	30	27	conventions	convention	NOUN
emaj-70	30	28	,	,	PUNCT
emaj-70	30	29	rules	rule	NOUN
emaj-70	30	30	and	and	CCONJ
emaj-70	30	31	practices	practice	NOUN
emaj-70	30	32	applied	apply	VERB
emaj-70	30	33	by	by	ADP
emaj-70	30	34	an	an	DET
emaj-70	30	35	entity	entity	NOUN
emaj-70	30	36	in	in	ADP
emaj-70	30	37	preparing	prepare	VERB
emaj-70	30	38	and	and	CCONJ
emaj-70	30	39	presenting	present	VERB
emaj-70	30	40	financial	financial	ADJ
emaj-70	30	41	statements"(iasb	statements"(iasb	PROPN
emaj-70	30	42	2010	2010	NUM
emaj-70	30	43	,	,	PUNCT
emaj-70	30	44	a360	a360	PROPN
emaj-70	30	45	)	)	PUNCT
emaj-70	30	46	.	.	PUNCT
emaj-70	31	1	within	within	ADP
emaj-70	31	2	the	the	DET
emaj-70	31	3	framework	framework	NOUN
emaj-70	31	4	of	of	ADP
emaj-70	31	5	this	this	DET
emaj-70	31	6	definition	definition	NOUN
emaj-70	31	7	,	,	PUNCT
emaj-70	31	8	review	review	NOUN
emaj-70	31	9	of	of	ADP
emaj-70	31	10	alternative	alternative	ADJ
emaj-70	31	11	accounting	accounting	NOUN
emaj-70	31	12	policy	policy	NOUN
emaj-70	31	13	debate	debate	NOUN
emaj-70	31	14	related	relate	VERB
emaj-70	31	15	to	to	ADP
emaj-70	31	16	ifrs	ifrs	PROPN
emaj-70	31	17	covers	cover	VERB
emaj-70	31	18	the	the	DET
emaj-70	31	19	following	follow	VERB
emaj-70	31	20	studies	study	NOUN
emaj-70	31	21	as	as	ADV
emaj-70	31	22	far	far	ADV
emaj-70	31	23	as	as	SCONJ
emaj-70	31	24	we	we	PRON
emaj-70	31	25	are	be	AUX
emaj-70	31	26	concerned	concern	VERB
emaj-70	31	27	.	.	PUNCT
emaj-70	32	1	for	for	ADP
emaj-70	32	2	the	the	DET
emaj-70	32	3	first	first	ADJ
emaj-70	32	4	time	time	NOUN
emaj-70	32	5	,	,	PUNCT
emaj-70	32	6	marsap	marsap	PROPN
emaj-70	32	7	et	et	NOUN
emaj-70	32	8	al.(2007	al.(2007	NOUN
emaj-70	32	9	)	)	PUNCT
emaj-70	32	10	examined	examine	VERB
emaj-70	32	11	the	the	DET
emaj-70	32	12	trends	trend	NOUN
emaj-70	32	13	in	in	ADP
emaj-70	32	14	alternative	alternative	ADJ
emaj-70	32	15	accounting	accounting	NOUN
emaj-70	32	16	policy	policy	NOUN
emaj-70	32	17	choices	choice	NOUN
emaj-70	32	18	of	of	ADP
emaj-70	32	19	ifrs	ifrs	NOUN
emaj-70	32	20	in	in	ADP
emaj-70	32	21	turkey	turkey	NOUN
emaj-70	32	22	in	in	ADP
emaj-70	32	23	terms	term	NOUN
emaj-70	32	24	of	of	ADP
emaj-70	32	25	the	the	DET
emaj-70	32	26	listed	list	VERB
emaj-70	32	27	turkish	turkish	ADJ
emaj-70	32	28	entities	entity	NOUN
emaj-70	32	29	.	.	PUNCT
emaj-70	33	1	the	the	DET
emaj-70	33	2	sample	sample	NOUN
emaj-70	33	3	of	of	ADP
emaj-70	33	4	this	this	DET
emaj-70	33	5	research	research	NOUN
emaj-70	33	6	consists	consist	VERB
emaj-70	33	7	of	of	ADP
emaj-70	33	8	entities	entity	NOUN
emaj-70	33	9	from	from	ADP
emaj-70	33	10	food	food	NOUN
emaj-70	33	11	,	,	PUNCT
emaj-70	33	12	service	service	NOUN
emaj-70	33	13	and	and	CCONJ
emaj-70	33	14	textile	textile	NOUN
emaj-70	33	15	industries	industry	NOUN
emaj-70	33	16	and	and	CCONJ
emaj-70	33	17	their	their	PRON
emaj-70	33	18	financial	financial	ADJ
emaj-70	33	19	statements	statement	NOUN
emaj-70	33	20	belong	belong	VERB
emaj-70	33	21	to	to	ADP
emaj-70	33	22	the	the	DET
emaj-70	33	23	reporting	reporting	NOUN
emaj-70	33	24	period	period	NOUN
emaj-70	33	25	ended	end	VERB
emaj-70	33	26	up	up	ADP
emaj-70	33	27	december	december	PROPN
emaj-70	33	28	31	31	NUM
emaj-70	33	29	,	,	PUNCT
emaj-70	33	30	2006	2006	NUM
emaj-70	33	31	.	.	PUNCT
emaj-70	34	1	this	this	DET
emaj-70	34	2	research	research	NOUN
emaj-70	34	3	,	,	PUNCT
emaj-70	34	4	only	only	ADV
emaj-70	34	5	,	,	PUNCT
emaj-70	34	6	covers	cover	VERB
emaj-70	34	7	the	the	DET
emaj-70	34	8	trends	trend	NOUN
emaj-70	34	9	in	in	ADP
emaj-70	34	10	alternative	alternative	ADJ
emaj-70	34	11	accounting	accounting	NOUN
emaj-70	34	12	policy	policy	NOUN
emaj-70	34	13	choices	choice	NOUN
emaj-70	34	14	in	in	ADP
emaj-70	34	15	terms	term	NOUN
emaj-70	34	16	of	of	ADP
emaj-70	34	17	ias	ias	PROPN
emaj-70	34	18	2	2	NUM
emaj-70	34	19	,	,	PUNCT
emaj-70	34	20	ias	ias	PROPN
emaj-70	34	21	16	16	NUM
emaj-70	34	22	,	,	PUNCT
emaj-70	34	23	ias	ia	VERB
emaj-70	34	24	23	23	NUM
emaj-70	34	25	and	and	CCONJ
emaj-70	34	26	ias	ias	PROPN
emaj-70	34	27	38	38	NUM
emaj-70	34	28	.	.	PUNCT
emaj-70	35	1	on	on	ADP
emaj-70	35	2	the	the	DET
emaj-70	35	3	other	other	ADJ
emaj-70	35	4	hand	hand	NOUN
emaj-70	35	5	,	,	PUNCT
emaj-70	35	6	we	we	PRON
emaj-70	35	7	pointed	point	VERB
emaj-70	35	8	out	out	ADP
emaj-70	35	9	that	that	SCONJ
emaj-70	35	10	alternative	alternative	ADJ
emaj-70	35	11	accounting	accounting	NOUN
emaj-70	35	12	policy	policy	NOUN
emaj-70	35	13	debate	debate	NOUN
emaj-70	35	14	related	relate	VERB
emaj-70	35	15	to	to	ADP
emaj-70	35	16	ifrs	ifrs	PROPN
emaj-70	35	17	keeps	keep	VERB
emaj-70	35	18	going	go	VERB
emaj-70	35	19	on	on	ADP
emaj-70	35	20	within	within	ADP
emaj-70	35	21	the	the	DET
emaj-70	35	22	framework	framework	NOUN
emaj-70	35	23	of	of	ADP
emaj-70	35	24	ias	ias	PROPN
emaj-70	35	25	16	16	NUM
emaj-70	35	26	,	,	PUNCT
emaj-70	35	27	ias	ia	VERB
emaj-70	35	28	38	38	NUM
emaj-70	35	29	and	and	CCONJ
emaj-70	35	30	ias	ias	PROPN
emaj-70	35	31	40	40	NUM
emaj-70	35	32	.	.	PUNCT
emaj-70	36	1	the	the	DET
emaj-70	36	2	selection	selection	NOUN
emaj-70	36	3	of	of	ADP
emaj-70	36	4	historical	historical	ADJ
emaj-70	36	5	cost	cost	NOUN
emaj-70	36	6	or	or	CCONJ
emaj-70	36	7	fair	fair	ADJ
emaj-70	36	8	value	value	NOUN
emaj-70	36	9	was	be	AUX
emaj-70	36	10	tested	test	VERB
emaj-70	36	11	by	by	ADP
emaj-70	36	12	cairns	cairns	PROPN
emaj-70	36	13	et	et	PROPN
emaj-70	36	14	al.(2008	al.(2008	PROPN
emaj-70	36	15	)	)	PUNCT
emaj-70	36	16	regarding	regard	VERB
emaj-70	36	17	british	british	ADJ
emaj-70	36	18	and	and	CCONJ
emaj-70	36	19	australian	australian	ADJ
emaj-70	36	20	entities	entity	NOUN
emaj-70	36	21	,	,	PUNCT
emaj-70	36	22	by	by	ADP
emaj-70	36	23	mueller	mueller	PROPN
emaj-70	36	24	et	et	PROPN
emaj-70	36	25	al	al	PROPN
emaj-70	36	26	.	.	PROPN
emaj-70	37	1	(	(	PUNCT
emaj-70	37	2	2008	2008	NUM
emaj-70	37	3	)	)	PUNCT
emaj-70	37	4	regarding	regard	VERB
emaj-70	37	5	the	the	DET
emaj-70	37	6	european	european	ADJ
emaj-70	37	7	real	real	ADJ
emaj-70	37	8	estate	estate	NOUN
emaj-70	37	9	sector	sector	NOUN
emaj-70	37	10	after	after	ADP
emaj-70	37	11	ifrs	ifrs	NOUN
emaj-70	37	12	adoption	adoption	NOUN
emaj-70	37	13	,	,	PUNCT
emaj-70	37	14	and	and	CCONJ
emaj-70	37	15	by	by	ADP
emaj-70	37	16	christensen	christensen	PROPN
emaj-70	37	17	and	and	CCONJ
emaj-70	37	18	nikolaev(2009	nikolaev(2009	NOUN
emaj-70	37	19	)	)	PUNCT
emaj-70	37	20	in	in	ADP
emaj-70	37	21	terms	term	NOUN
emaj-70	37	22	of	of	ADP
emaj-70	37	23	british	british	ADJ
emaj-70	37	24	and	and	CCONJ
emaj-70	37	25	german	german	ADJ
emaj-70	37	26	entities	entity	NOUN
emaj-70	37	27	.	.	PUNCT
emaj-70	38	1	the	the	DET
emaj-70	38	2	latest	late	ADJ
emaj-70	38	3	research	research	NOUN
emaj-70	38	4	articles	article	NOUN
emaj-70	38	5	that	that	SCONJ
emaj-70	38	6	we	we	PRON
emaj-70	38	7	should	should	AUX
emaj-70	38	8	mention	mention	VERB
emaj-70	38	9	to	to	PART
emaj-70	38	10	finalize	finalize	VERB
emaj-70	38	11	alternative	alternative	ADJ
emaj-70	38	12	accounting	accounting	NOUN
emaj-70	38	13	policy	policy	NOUN
emaj-70	38	14	debate	debate	NOUN
emaj-70	38	15	related	relate	VERB
emaj-70	38	16	to	to	ADP
emaj-70	38	17	ifrs	ifrs	NOUN
emaj-70	38	18	,	,	PUNCT
emaj-70	38	19	consist	consist	NOUN
emaj-70	38	20	of	of	ADP
emaj-70	38	21	the	the	DET
emaj-70	38	22	research	research	NOUN
emaj-70	38	23	made	make	VERB
emaj-70	38	24	by	by	ADP
emaj-70	38	25	kvaal	kvaal	NOUN
emaj-70	38	26	and	and	CCONJ
emaj-70	38	27	nobes(2010	nobes(2010	NUM
emaj-70	38	28	)	)	PUNCT
emaj-70	38	29	,	,	PUNCT
emaj-70	38	30	nobes(2011	nobes(2011	PROPN
emaj-70	38	31	)	)	PUNCT
emaj-70	38	32	,	,	PUNCT
emaj-70	38	33	kvaal	kvaal	NOUN
emaj-70	38	34	and	and	CCONJ
emaj-70	38	35	nobes(2012	nobes(2012	NOUN
emaj-70	38	36	)	)	PUNCT
emaj-70	38	37	and	and	CCONJ
emaj-70	38	38	nobes(2013	nobes(2013	NUM
emaj-70	38	39	)	)	PUNCT
emaj-70	38	40	.	.	PUNCT
emaj-70	39	1	kvaal	kvaal	NOUN
emaj-70	39	2	and	and	CCONJ
emaj-70	39	3	nobes(2010	nobes(2010	NUM
emaj-70	39	4	)	)	PUNCT
emaj-70	39	5	examined	examine	VERB
emaj-70	39	6	the	the	DET
emaj-70	39	7	annual	annual	ADJ
emaj-70	39	8	reports	report	NOUN
emaj-70	39	9	of	of	ADP
emaj-70	39	10	german	german	ADJ
emaj-70	39	11	,	,	PUNCT
emaj-70	39	12	french	french	ADJ
emaj-70	39	13	,	,	PUNCT
emaj-70	39	14	british	british	ADJ
emaj-70	39	15	,	,	PUNCT
emaj-70	39	16	spanish	spanish	ADJ
emaj-70	39	17	,	,	PUNCT
emaj-70	39	18	and	and	CCONJ
emaj-70	39	19	australian	australian	ADJ
emaj-70	39	20	entities	entity	NOUN
emaj-70	39	21	to	to	PART
emaj-70	39	22	find	find	VERB
emaj-70	39	23	out	out	ADP
emaj-70	39	24	the	the	DET
emaj-70	39	25	trends	trend	NOUN
emaj-70	39	26	of	of	ADP
emaj-70	39	27	16	16	NUM
emaj-70	39	28	ifrs	ifrs	NOUN
emaj-70	39	29	policy	policy	NOUN
emaj-70	39	30	choices	choice	NOUN
emaj-70	39	31	and	and	CCONJ
emaj-70	39	32	determined	determine	VERB
emaj-70	39	33	that	that	SCONJ
emaj-70	39	34	there	there	PRON
emaj-70	39	35	is	be	VERB
emaj-70	39	36	a	a	DET
emaj-70	39	37	reflection	reflection	NOUN
emaj-70	39	38	of	of	ADP
emaj-70	39	39	local	local	ADJ
emaj-70	39	40	accounting	accounting	NOUN
emaj-70	39	41	policies	policy	NOUN
emaj-70	39	42	under	under	ADP
emaj-70	39	43	ifrs	ifrs	NOUN
emaj-70	39	44	practice	practice	NOUN
emaj-70	39	45	.	.	PUNCT
emaj-70	40	1	in	in	ADP
emaj-70	40	2	2012	2012	NUM
emaj-70	40	3	,	,	PUNCT
emaj-70	40	4	they	they	PRON
emaj-70	40	5	verified	verify	VERB
emaj-70	40	6	that	that	SCONJ
emaj-70	40	7	local	local	ADJ
emaj-70	40	8	patterns	pattern	NOUN
emaj-70	40	9	of	of	ADP
emaj-70	40	10	accounting	accounting	NOUN
emaj-70	40	11	policy	policy	NOUN
emaj-70	40	12	choice	choice	NOUN
emaj-70	40	13	,	,	PUNCT
emaj-70	40	14	still	still	ADV
emaj-70	40	15	,	,	PUNCT
emaj-70	40	16	exist	exist	VERB
emaj-70	40	17	for	for	ADP
emaj-70	40	18	these	these	DET
emaj-70	40	19	countries	country	NOUN
emaj-70	40	20	.	.	PUNCT
emaj-70	41	1	in	in	ADP
emaj-70	41	2	addition	addition	NOUN
emaj-70	41	3	,	,	PUNCT
emaj-70	41	4	nobes	nobe	NOUN
emaj-70	41	5	determined	determine	VERB
emaj-70	41	6	that	that	SCONJ
emaj-70	41	7	the	the	DET
emaj-70	41	8	local	local	ADJ
emaj-70	41	9	patterns	pattern	NOUN
emaj-70	41	10	of	of	ADP
emaj-70	41	11	accounting	accounting	NOUN
emaj-70	41	12	policy	policy	NOUN
emaj-70	41	13	choice	choice	NOUN
emaj-70	41	14	are	be	AUX
emaj-70	41	15	valid	valid	ADJ
emaj-70	41	16	for	for	ADP
emaj-70	41	17	italian	italian	ADJ
emaj-70	41	18	,	,	PUNCT
emaj-70	41	19	dutch	dutch	PROPN
emaj-70	41	20	,	,	PUNCT
emaj-70	41	21	and	and	CCONJ
emaj-70	41	22	swedish	swedish	ADJ
emaj-70	41	23	entities	entity	NOUN
emaj-70	41	24	in	in	ADP
emaj-70	41	25	2011	2011	NUM
emaj-70	41	26	and	and	CCONJ
emaj-70	41	27	for	for	ADP
emaj-70	41	28	canadian	canadian	ADJ
emaj-70	41	29	entities	entity	NOUN
emaj-70	41	30	in	in	ADP
emaj-70	41	31	2013	2013	NUM
emaj-70	41	32	under	under	ADP
emaj-70	41	33	14	14	NUM
emaj-70	41	34	ifrs	ifrs	NOUN
emaj-70	41	35	policy	policy	NOUN
emaj-70	41	36	choices	choice	NOUN
emaj-70	41	37	.	.	PUNCT
emaj-70	42	1	3	3	X
emaj-70	42	2	.	.	X
emaj-70	42	3	data	datum	NOUN
emaj-70	42	4	and	and	CCONJ
emaj-70	42	5	research	research	NOUN
emaj-70	42	6	methodology	methodology	NOUN
emaj-70	42	7	3.1	3.1	NUM
emaj-70	42	8	.	.	PUNCT
emaj-70	43	1	sample	sample	NOUN
emaj-70	43	2	set	set	VERB
emaj-70	43	3	volume	volume	NOUN
emaj-70	43	4	5	5	NUM
emaj-70	43	5	no	no	DET
emaj-70	43	6	1	1	NUM
emaj-70	43	7	(	(	PUNCT
emaj-70	43	8	2015	2015	NUM
emaj-70	43	9	)	)	PUNCT
emaj-70	43	10	|	|	ADV
emaj-70	43	11	issn	issn	VERB
emaj-70	43	12	2158	2158	NUM
emaj-70	43	13	-	-	SYM
emaj-70	43	14	8708	8708	NUM
emaj-70	43	15	(	(	PUNCT
emaj-70	43	16	online	online	NOUN
emaj-70	43	17	)	)	PUNCT
emaj-70	43	18	|	|	ADV
emaj-70	43	19	doi	doi	X
emaj-70	43	20	10.5195	10.5195	NUM
emaj-70	43	21	/	/	SYM
emaj-70	43	22	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	44	1	|	|	ADV
emaj-70	44	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-70	44	3	a	a	DET
emaj-70	44	4	country	country	NOUN
emaj-70	44	5	specific	specific	ADJ
emaj-70	44	6	approach	approach	NOUN
emaj-70	44	7	to	to	ADP
emaj-70	44	8	ifrs	ifrs	PROPN
emaj-70	44	9	accounting	accounting	NOUN
emaj-70	44	10	policy	policy	NOUN
emaj-70	44	11	choice	choice	NOUN
emaj-70	44	12	in	in	ADP
emaj-70	44	13	the	the	DET
emaj-70	44	14	european	european	ADJ
emaj-70	44	15	,	,	PUNCT
emaj-70	44	16	australian	australian	ADJ
emaj-70	44	17	and	and	CCONJ
emaj-70	44	18	turkish	turkish	ADJ
emaj-70	44	19	context	context	NOUN
emaj-70	44	20	page	page	NOUN
emaj-70	44	21	|62|	|62|	VERB
emaj-70	44	22	emerging	emerge	VERB
emaj-70	44	23	markets	market	NOUN
emaj-70	44	24	journal	journal	VERB
emaj-70	44	25	the	the	DET
emaj-70	44	26	sample	sample	NOUN
emaj-70	44	27	of	of	ADP
emaj-70	44	28	this	this	DET
emaj-70	44	29	research	research	NOUN
emaj-70	44	30	is	be	AUX
emaj-70	44	31	mostly	mostly	ADV
emaj-70	44	32	made	make	VERB
emaj-70	44	33	up	up	ADP
emaj-70	44	34	of	of	ADP
emaj-70	44	35	large	large	ADJ
emaj-70	44	36	quoted	quote	VERB
emaj-70	44	37	entities	entity	NOUN
emaj-70	44	38	whose	whose	DET
emaj-70	44	39	financial	financial	ADJ
emaj-70	44	40	reporting	reporting	NOUN
emaj-70	44	41	period	period	NOUN
emaj-70	44	42	ends	end	VERB
emaj-70	44	43	either	either	CCONJ
emaj-70	44	44	in	in	ADP
emaj-70	44	45	2008	2008	NUM
emaj-70	44	46	or	or	CCONJ
emaj-70	44	47	2009	2009	NUM
emaj-70	44	48	depending	depend	VERB
emaj-70	44	49	on	on	ADP
emaj-70	44	50	the	the	DET
emaj-70	44	51	end	end	NOUN
emaj-70	44	52	of	of	ADP
emaj-70	44	53	annual	annual	ADJ
emaj-70	44	54	accounting	accounting	NOUN
emaj-70	44	55	period	period	NOUN
emaj-70	44	56	and	and	CCONJ
emaj-70	44	57	whose	whose	DET
emaj-70	44	58	primary	primary	ADJ
emaj-70	44	59	operating	operating	NOUN
emaj-70	44	60	activities	activity	NOUN
emaj-70	44	61	are	be	AUX
emaj-70	44	62	either	either	ADV
emaj-70	44	63	manufacturing	manufacture	VERB
emaj-70	44	64	or	or	CCONJ
emaj-70	44	65	providing	provide	VERB
emaj-70	44	66	service	service	NOUN
emaj-70	44	67	or	or	CCONJ
emaj-70	44	68	retailing	retailing	NOUN
emaj-70	44	69	.	.	PUNCT
emaj-70	45	1	in	in	ADP
emaj-70	45	2	addition	addition	NOUN
emaj-70	45	3	,	,	PUNCT
emaj-70	45	4	our	our	PRON
emaj-70	45	5	sample	sample	NOUN
emaj-70	45	6	is	be	AUX
emaj-70	45	7	different	different	ADJ
emaj-70	45	8	from	from	ADP
emaj-70	45	9	prior	prior	ADJ
emaj-70	45	10	research	research	NOUN
emaj-70	45	11	because	because	SCONJ
emaj-70	45	12	it	it	PRON
emaj-70	45	13	does	do	AUX
emaj-70	45	14	not	not	PART
emaj-70	45	15	include	include	VERB
emaj-70	45	16	any	any	DET
emaj-70	45	17	financial	financial	ADJ
emaj-70	45	18	entities	entity	NOUN
emaj-70	45	19	compared	compare	VERB
emaj-70	45	20	to	to	ADP
emaj-70	45	21	the	the	DET
emaj-70	45	22	studies	study	NOUN
emaj-70	45	23	of	of	ADP
emaj-70	45	24	cairns	cairns	PROPN
emaj-70	45	25	et	et	PROPN
emaj-70	45	26	al.(2008	al.(2008	PROPN
emaj-70	45	27	)	)	PUNCT
emaj-70	45	28	,	,	PUNCT
emaj-70	45	29	christensen	christensen	PROPN
emaj-70	45	30	and	and	CCONJ
emaj-70	45	31	nikolaev(2009	nikolaev(2009	NOUN
emaj-70	45	32	)	)	PUNCT
emaj-70	45	33	,	,	PUNCT
emaj-70	45	34	kvaal	kvaal	NOUN
emaj-70	45	35	and	and	CCONJ
emaj-70	45	36	nobes(2010	nobes(2010	NUM
emaj-70	45	37	)	)	PUNCT
emaj-70	45	38	,	,	PUNCT
emaj-70	45	39	nobes(2011	nobes(2011	PROPN
emaj-70	45	40	)	)	PUNCT
emaj-70	45	41	,	,	PUNCT
emaj-70	45	42	kvaal	kvaal	NOUN
emaj-70	45	43	and	and	CCONJ
emaj-70	45	44	nobes(2012	nobes(2012	NOUN
emaj-70	45	45	)	)	PUNCT
emaj-70	45	46	and	and	CCONJ
emaj-70	45	47	nobes(2013	nobes(2013	NUM
emaj-70	45	48	)	)	PUNCT
emaj-70	45	49	as	as	ADV
emaj-70	45	50	well	well	ADV
emaj-70	45	51	as	as	ADP
emaj-70	45	52	any	any	DET
emaj-70	45	53	real	real	ADJ
emaj-70	45	54	estate	estate	NOUN
emaj-70	45	55	entities	entity	NOUN
emaj-70	45	56	compared	compare	VERB
emaj-70	45	57	to	to	ADP
emaj-70	45	58	mueller	mueller	PROPN
emaj-70	45	59	et	et	PROPN
emaj-70	45	60	al	al	PROPN
emaj-70	45	61	.	.	PROPN
emaj-70	46	1	(	(	PUNCT
emaj-70	46	2	2008	2008	NUM
emaj-70	46	3	)	)	PUNCT
emaj-70	46	4	.	.	PUNCT
emaj-70	47	1	within	within	ADP
emaj-70	47	2	the	the	DET
emaj-70	47	3	framework	framework	NOUN
emaj-70	47	4	of	of	ADP
emaj-70	47	5	the	the	DET
emaj-70	47	6	determinants	determinant	NOUN
emaj-70	47	7	of	of	ADP
emaj-70	47	8	our	our	PRON
emaj-70	47	9	sample	sample	NOUN
emaj-70	47	10	set	set	NOUN
emaj-70	47	11	that	that	PRON
emaj-70	47	12	consist	consist	VERB
emaj-70	47	13	of	of	ADP
emaj-70	47	14	the	the	DET
emaj-70	47	15	market	market	NOUN
emaj-70	47	16	capitalization	capitalization	NOUN
emaj-70	47	17	rate	rate	NOUN
emaj-70	47	18	of	of	ADP
emaj-70	47	19	54	54	NUM
emaj-70	47	20	stock	stock	NOUN
emaj-70	47	21	exchanges	exchange	NOUN
emaj-70	47	22	,	,	PUNCT
emaj-70	47	23	ifrs	ifrs	PROPN
emaj-70	47	24	adopted	adopt	VERB
emaj-70	47	25	countries	country	NOUN
emaj-70	47	26	and	and	CCONJ
emaj-70	47	27	the	the	DET
emaj-70	47	28	availability	availability	NOUN
emaj-70	47	29	of	of	ADP
emaj-70	47	30	financial	financial	ADJ
emaj-70	47	31	information	information	NOUN
emaj-70	47	32	in	in	ADP
emaj-70	47	33	english	english	PROPN
emaj-70	47	34	,	,	PUNCT
emaj-70	47	35	our	our	PRON
emaj-70	47	36	sample	sample	NOUN
emaj-70	47	37	was	be	AUX
emaj-70	47	38	formed	form	VERB
emaj-70	47	39	by	by	ADP
emaj-70	47	40	the	the	DET
emaj-70	47	41	following	follow	VERB
emaj-70	47	42	countries	country	NOUN
emaj-70	47	43	:	:	PUNCT
emaj-70	47	44	germany	germany	PROPN
emaj-70	47	45	,	,	PUNCT
emaj-70	47	46	france	france	PROPN
emaj-70	47	47	,	,	PUNCT
emaj-70	47	48	britain	britain	PROPN
emaj-70	47	49	,	,	PUNCT
emaj-70	47	50	italy	italy	PROPN
emaj-70	47	51	,	,	PUNCT
emaj-70	47	52	australia	australia	PROPN
emaj-70	47	53	,	,	PUNCT
emaj-70	47	54	and	and	CCONJ
emaj-70	47	55	turkey	turkey	NOUN
emaj-70	47	56	.	.	PUNCT
emaj-70	48	1	as	as	ADP
emaj-70	48	2	a	a	DET
emaj-70	48	3	result	result	NOUN
emaj-70	48	4	of	of	ADP
emaj-70	48	5	this	this	DET
emaj-70	48	6	selection	selection	NOUN
emaj-70	48	7	,	,	PUNCT
emaj-70	48	8	we	we	PRON
emaj-70	48	9	created	create	VERB
emaj-70	48	10	a	a	DET
emaj-70	48	11	sample	sample	NOUN
emaj-70	48	12	consisting	consist	VERB
emaj-70	48	13	of	of	ADP
emaj-70	48	14	162	162	NUM
emaj-70	48	15	entities	entity	NOUN
emaj-70	48	16	as	as	SCONJ
emaj-70	48	17	shown	show	VERB
emaj-70	48	18	in	in	ADP
emaj-70	48	19	table	table	NOUN
emaj-70	48	20	1	1	NUM
emaj-70	48	21	.	.	PUNCT
emaj-70	48	22	table	table	NOUN
emaj-70	48	23	1	1	NUM
emaj-70	48	24	:	:	PUNCT
emaj-70	48	25	number	number	NOUN
emaj-70	48	26	of	of	ADP
emaj-70	48	27	entities	entity	NOUN
emaj-70	48	28	selected	select	VERB
emaj-70	48	29	from	from	ADP
emaj-70	48	30	each	each	DET
emaj-70	48	31	country	country	NOUN
emaj-70	48	32	sectors	sector	NOUN
emaj-70	48	33	/	/	SYM
emaj-70	48	34	countries	country	NOUN
emaj-70	48	35	germ	germ	VERB
emaj-70	48	36	any	any	DET
emaj-70	48	37	fran	fran	ADJ
emaj-70	48	38	ce	ce	PROPN
emaj-70	48	39	brit	brit	PROPN
emaj-70	48	40	ain	ain	PROPN
emaj-70	48	41	ita	ita	PROPN
emaj-70	48	42	ly	ly	X
emaj-70	48	43	austr	austr	PROPN
emaj-70	48	44	alia	alia	PROPN
emaj-70	48	45	turk	turk	PROPN
emaj-70	48	46	ey	ey	PRON
emaj-70	48	47	manufact	manufact	PROPN
emaj-70	48	48	uring	ure	VERB
emaj-70	48	49	13	13	NUM
emaj-70	48	50	14	14	NUM
emaj-70	48	51	17	17	NUM
emaj-70	48	52	15	15	NUM
emaj-70	48	53	16	16	NUM
emaj-70	48	54	23	23	NUM
emaj-70	48	55	service	service	NOUN
emaj-70	48	56	8	8	NUM
emaj-70	48	57	8	8	NUM
emaj-70	48	58	8	8	NUM
emaj-70	48	59	8	8	NUM
emaj-70	48	60	5	5	NUM
emaj-70	48	61	7	7	NUM
emaj-70	48	62	retailing	retailing	NOUN
emaj-70	48	63	4	4	NUM
emaj-70	48	64	3	3	NUM
emaj-70	48	65	4	4	NUM
emaj-70	48	66	2	2	NUM
emaj-70	48	67	4	4	NUM
emaj-70	48	68	3	3	NUM
emaj-70	48	69	total	total	NOUN
emaj-70	48	70	25	25	NUM
emaj-70	48	71	25	25	NUM
emaj-70	48	72	29	29	NUM
emaj-70	48	73	25	25	NUM
emaj-70	48	74	25	25	NUM
emaj-70	48	75	33	33	NUM
emaj-70	48	76	3.2	3.2	NUM
emaj-70	48	77	.	.	PUNCT
emaj-70	49	1	research	research	NOUN
emaj-70	49	2	method	method	NOUN
emaj-70	49	3	this	this	DET
emaj-70	49	4	research	research	NOUN
emaj-70	49	5	used	use	VERB
emaj-70	49	6	the	the	DET
emaj-70	49	7	frequency	frequency	NOUN
emaj-70	49	8	distribution	distribution	NOUN
emaj-70	49	9	method	method	NOUN
emaj-70	49	10	as	as	ADP
emaj-70	49	11	the	the	DET
emaj-70	49	12	research	research	NOUN
emaj-70	49	13	tool	tool	NOUN
emaj-70	49	14	.	.	PUNCT
emaj-70	50	1	in	in	ADP
emaj-70	50	2	this	this	DET
emaj-70	50	3	regard	regard	NOUN
emaj-70	50	4	,	,	PUNCT
emaj-70	50	5	this	this	DET
emaj-70	50	6	method	method	NOUN
emaj-70	50	7	helped	help	VERB
emaj-70	50	8	us	we	PRON
emaj-70	50	9	to	to	PART
emaj-70	50	10	determine	determine	VERB
emaj-70	50	11	the	the	DET
emaj-70	50	12	trends	trend	NOUN
emaj-70	50	13	in	in	ADP
emaj-70	50	14	alternative	alternative	ADJ
emaj-70	50	15	accounting	accounting	NOUN
emaj-70	50	16	policy	policy	NOUN
emaj-70	50	17	choices	choice	NOUN
emaj-70	50	18	of	of	ADP
emaj-70	50	19	ifrs	ifrs	PROPN
emaj-70	50	20	.	.	PUNCT
emaj-70	51	1	based	base	VERB
emaj-70	51	2	on	on	ADP
emaj-70	51	3	this	this	DET
emaj-70	51	4	method	method	NOUN
emaj-70	51	5	,	,	PUNCT
emaj-70	51	6	all	all	DET
emaj-70	51	7	empirical	empirical	ADJ
emaj-70	51	8	results	result	NOUN
emaj-70	51	9	are	be	AUX
emaj-70	51	10	presented	present	VERB
emaj-70	51	11	in	in	ADP
emaj-70	51	12	table	table	NOUN
emaj-70	51	13	2	2	NUM
emaj-70	51	14	.	.	PUNCT
emaj-70	51	15	table	table	NOUN
emaj-70	51	16	2	2	NUM
emaj-70	51	17	:	:	PUNCT
emaj-70	51	18	trends	trend	NOUN
emaj-70	51	19	in	in	ADP
emaj-70	51	20	alternative	alternative	ADJ
emaj-70	51	21	accounting	accounting	NOUN
emaj-70	51	22	policy	policy	NOUN
emaj-70	51	23	choices	choice	NOUN
emaj-70	51	24	policy	policy	NOUN
emaj-70	51	25	trends	trend	NOUN
emaj-70	51	26	by	by	ADP
emaj-70	51	27	country	country	NOUN
emaj-70	51	28	%	%	NOUN
emaj-70	51	29	germa	germa	NOUN
emaj-70	51	30	ny	ny	PROPN
emaj-70	51	31	fran	fran	PROPN
emaj-70	51	32	ce	ce	PROPN
emaj-70	51	33	brita	brita	PROPN
emaj-70	51	34	in	in	ADP
emaj-70	51	35	ital	ital	PROPN
emaj-70	51	36	y	y	PROPN
emaj-70	51	37	austra	austra	PROPN
emaj-70	51	38	lia	lia	PROPN
emaj-70	51	39	turk	turk	PROPN
emaj-70	51	40	ey	ey	PRON
emaj-70	51	41	1	1	NUM
emaj-70	51	42	early	early	ADJ
emaj-70	51	43	adoption	adoption	NOUN
emaj-70	51	44	of	of	ADP
emaj-70	51	45	ias	ias	PROPN
emaj-70	51	46	1(2007	1(2007	NUM
emaj-70	51	47	)	)	PUNCT
emaj-70	51	48	n	n	NOUN
emaj-70	51	49	=	=	PUNCT
emaj-70	51	50	all	all	DET
emaj-70	51	51	entities	entity	NOUN
emaj-70	51	52	25	25	NUM
emaj-70	51	53	25	25	NUM
emaj-70	51	54	29	29	NUM
emaj-70	51	55	25	25	NUM
emaj-70	51	56	25	25	NUM
emaj-70	51	57	33	33	NUM
emaj-70	51	58	early	early	ADJ
emaj-70	51	59	adopting	adopt	VERB
emaj-70	51	60	entities	entity	NOUN
emaj-70	51	61	52	52	NUM
emaj-70	51	62	%	%	NOUN
emaj-70	51	63	48	48	NUM
emaj-70	51	64	%	%	NOUN
emaj-70	51	65	97	97	NUM
emaj-70	51	66	%	%	NOUN
emaj-70	51	67	24	24	NUM
emaj-70	51	68	%	%	NOUN
emaj-70	51	69	60	60	NUM
emaj-70	51	70	%	%	NOUN
emaj-70	51	71	non	non	ADJ
emaj-70	51	72	-	-	ADJ
emaj-70	51	73	early	early	ADJ
emaj-70	51	74	adopting	adopt	VERB
emaj-70	51	75	entities	entity	NOUN
emaj-70	51	76	48	48	NUM
emaj-70	51	77	%	%	NOUN
emaj-70	51	78	52	52	NUM
emaj-70	51	79	%	%	NOUN
emaj-70	51	80	3	3	NUM
emaj-70	51	81	%	%	NOUN
emaj-70	51	82	76	76	NUM
emaj-70	51	83	%	%	NOUN
emaj-70	51	84	40	40	NUM
emaj-70	51	85	%	%	NOUN
emaj-70	51	86	2	2	NUM
emaj-70	51	87	title	title	NOUN
emaj-70	51	88	of	of	ADP
emaj-70	51	89	balance	balance	NOUN
emaj-70	51	90	sheet	sheet	NOUN
emaj-70	51	91	n	n	NOUN
emaj-70	51	92	=	=	SYM
emaj-70	51	93	early	early	ADV
emaj-70	51	94	adopting	adopt	VERB
emaj-70	51	95	entities	entity	NOUN
emaj-70	51	96	13	13	NUM
emaj-70	51	97	12	12	NUM
emaj-70	51	98	28	28	NUM
emaj-70	51	99	6	6	NUM
emaj-70	51	100	15	15	NUM
emaj-70	51	101	0	0	NUM
emaj-70	51	102	balance	balance	NOUN
emaj-70	51	103	sheet	sheet	NOUN
emaj-70	51	104	100	100	NUM
emaj-70	51	105	%	%	NOUN
emaj-70	51	106	100	100	NUM
emaj-70	51	107	%	%	NOUN
emaj-70	51	108	100	100	NUM
emaj-70	51	109	%	%	NOUN
emaj-70	51	110	100	100	NUM
emaj-70	51	111	%	%	NOUN
emaj-70	51	112	94	94	NUM
emaj-70	51	113	%	%	NOUN
emaj-70	51	114	statement	statement	NOUN
emaj-70	51	115	of	of	ADP
emaj-70	51	116	financial	financial	ADJ
emaj-70	51	117	position	position	NOUN
emaj-70	51	118	6	6	NUM
emaj-70	51	119	%	%	NOUN
emaj-70	51	120	3	3	NUM
emaj-70	51	121	presentation	presentation	NOUN
emaj-70	51	122	of	of	ADP
emaj-70	51	123	balance	balance	NOUN
emaj-70	51	124	sheet	sheet	NOUN
emaj-70	51	125	25	25	NUM
emaj-70	51	126	25	25	NUM
emaj-70	51	127	29	29	NUM
emaj-70	51	128	25	25	NUM
emaj-70	51	129	25	25	NUM
emaj-70	51	130	33	33	NUM
emaj-70	51	131	n	n	NOUN
emaj-70	51	132	=	=	PUNCT
emaj-70	51	133	all	all	DET
emaj-70	51	134	entities	entity	NOUN
emaj-70	51	135	assets	asset	NOUN
emaj-70	51	136	=	=	SYM
emaj-70	51	137	liabilities	liability	NOUN
emaj-70	51	138	+	+	CCONJ
emaj-70	51	139	equity	equity	NOUN
emaj-70	51	140	100	100	NUM
emaj-70	51	141	%	%	NOUN
emaj-70	51	142	100	100	NUM
emaj-70	51	143	%	%	NOUN
emaj-70	51	144	24	24	NUM
emaj-70	51	145	%	%	NOUN
emaj-70	51	146	100	100	NUM
emaj-70	51	147	%	%	NOUN
emaj-70	51	148	100	100	NUM
emaj-70	51	149	%	%	NOUN
emaj-70	51	150	volume	volume	NOUN
emaj-70	51	151	5	5	NUM
emaj-70	51	152	no	no	DET
emaj-70	51	153	1	1	NUM
emaj-70	51	154	(	(	PUNCT
emaj-70	51	155	2015	2015	NUM
emaj-70	51	156	)	)	PUNCT
emaj-70	51	157	|	|	ADV
emaj-70	51	158	issn	issn	VERB
emaj-70	51	159	2158	2158	NUM
emaj-70	51	160	-	-	SYM
emaj-70	51	161	8708	8708	NUM
emaj-70	51	162	(	(	PUNCT
emaj-70	51	163	online	online	NOUN
emaj-70	51	164	)	)	PUNCT
emaj-70	51	165	|	|	ADV
emaj-70	51	166	doi	doi	X
emaj-70	51	167	10.5195	10.5195	NUM
emaj-70	51	168	/	/	SYM
emaj-70	51	169	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	52	1	|	|	NOUN
emaj-70	52	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-70	52	3	prof	prof	PROPN
emaj-70	52	4	.	.	PUNCT
emaj-70	53	1	dr	dr	PROPN
emaj-70	53	2	.	.	PROPN
emaj-70	53	3	nalan	nalan	PROPN
emaj-70	53	4	akdogan	akdogan	PROPN
emaj-70	53	5	,	,	PUNCT
emaj-70	53	6	assist	assist	NOUN
emaj-70	53	7	.	.	PUNCT
emaj-70	54	1	prof	prof	PROPN
emaj-70	54	2	.	.	PUNCT
emaj-70	55	1	dr	dr	PROPN
emaj-70	55	2	.	.	PROPN
emaj-70	55	3	can	can	AUX
emaj-70	55	4	ozturk	ozturk	VERB
emaj-70	55	5	emerging	emerge	VERB
emaj-70	55	6	markets	market	NOUN
emaj-70	55	7	journal	journal	NOUN
emaj-70	56	1	|	|	ADV
emaj-70	56	2	p	p	NOUN
emaj-70	56	3	a	a	DET
emaj-70	56	4	g	g	NOUN
emaj-70	56	5	e	e	NOUN
emaj-70	56	6	|63	|63	NOUN
emaj-70	56	7	assets	asset	NOUN
emaj-70	56	8	liabilities	liability	NOUN
emaj-70	56	9	=	=	SYM
emaj-70	56	10	net	net	ADJ
emaj-70	56	11	assets(equit	assets(equit	PROPN
emaj-70	56	12	y	y	PROPN
emaj-70	56	13	)	)	PUNCT
emaj-70	56	14	76	76	NUM
emaj-70	56	15	%	%	NOUN
emaj-70	56	16	100	100	NUM
emaj-70	56	17	%	%	NOUN
emaj-70	56	18	4	4	NUM
emaj-70	56	19	order	order	NOUN
emaj-70	56	20	of	of	ADP
emaj-70	56	21	assets	asset	NOUN
emaj-70	56	22	and	and	CCONJ
emaj-70	56	23	liabilities	liability	NOUN
emaj-70	56	24	n	n	NOUN
emaj-70	56	25	=	=	PUNCT
emaj-70	56	26	all	all	DET
emaj-70	56	27	entities	entity	NOUN
emaj-70	56	28	25	25	NUM
emaj-70	56	29	25	25	NUM
emaj-70	56	30	29	29	NUM
emaj-70	56	31	25	25	NUM
emaj-70	56	32	25	25	NUM
emaj-70	56	33	33	33	NUM
emaj-70	56	34	liquidity	liquidity	NOUN
emaj-70	56	35	decreasing	decrease	VERB
emaj-70	56	36	16	16	NUM
emaj-70	56	37	%	%	NOUN
emaj-70	56	38	76	76	NUM
emaj-70	56	39	%	%	NOUN
emaj-70	56	40	8	8	NUM
emaj-70	56	41	%	%	NOUN
emaj-70	57	1	100	100	NUM
emaj-70	57	2	%	%	NOUN
emaj-70	58	1	%	%	NOUN
emaj-70	58	2	100	100	NUM
emaj-70	58	3	liquidity	liquidity	NOUN
emaj-70	58	4	increasing	increase	VERB
emaj-70	58	5	84	84	NUM
emaj-70	58	6	%	%	NOUN
emaj-70	58	7	100	100	NUM
emaj-70	58	8	%	%	NOUN
emaj-70	58	9	24	24	NUM
emaj-70	58	10	%	%	NOUN
emaj-70	58	11	92	92	NUM
emaj-70	58	12	%	%	NOUN
emaj-70	58	13	5	5	NUM
emaj-70	58	14	statement	statement	NOUN
emaj-70	58	15	of	of	ADP
emaj-70	58	16	comprehens	comprehens	PROPN
emaj-70	59	1	i	i	PRON
emaj-70	59	2	ve	ve	VERB
emaj-70	59	3	income	income	NOUN
emaj-70	59	4	n	n	NOUN
emaj-70	59	5	=	=	SYM
emaj-70	59	6	early	early	ADV
emaj-70	59	7	adopting	adopt	VERB
emaj-70	59	8	entities	entity	NOUN
emaj-70	59	9	13	13	NUM
emaj-70	59	10	12	12	NUM
emaj-70	59	11	28	28	NUM
emaj-70	59	12	6	6	NUM
emaj-70	59	13	15	15	NUM
emaj-70	59	14	0	0	NUM
emaj-70	59	15	one	one	NUM
emaj-70	59	16	statement	statement	NOUN
emaj-70	59	17	approach	approach	VERB
emaj-70	59	18	two	two	NUM
emaj-70	59	19	statement	statement	NOUN
emaj-70	59	20	approach	approach	NOUN
emaj-70	59	21	100	100	NUM
emaj-70	59	22	%	%	NOUN
emaj-70	59	23	100	100	NUM
emaj-70	59	24	%	%	NOUN
emaj-70	59	25	100	100	NUM
emaj-70	59	26	%	%	NOUN
emaj-70	59	27	100	100	NUM
emaj-70	59	28	%	%	NOUN
emaj-70	59	29	100	100	NUM
emaj-70	59	30	%	%	NOUN
emaj-70	59	31	6	6	NUM
emaj-70	59	32	traditional	traditional	ADJ
emaj-70	59	33	income	income	NOUN
emaj-70	59	34	statement	statement	NOUN
emaj-70	59	35	n	n	NOUN
emaj-70	59	36	=	=	PUNCT
emaj-70	59	37	all	all	DET
emaj-70	59	38	entities	entity	NOUN
emaj-70	59	39	25	25	NUM
emaj-70	59	40	25	25	NUM
emaj-70	59	41	29	29	NUM
emaj-70	59	42	25	25	NUM
emaj-70	59	43	25	25	NUM
emaj-70	59	44	33	33	NUM
emaj-70	59	45	by	by	ADP
emaj-70	59	46	function	function	NOUN
emaj-70	59	47	48	48	NUM
emaj-70	59	48	%	%	NOUN
emaj-70	59	49	52	52	NUM
emaj-70	59	50	%	%	NOUN
emaj-70	59	51	83	83	NUM
emaj-70	59	52	%	%	NOUN
emaj-70	59	53	20	20	NUM
emaj-70	59	54	%	%	NOUN
emaj-70	59	55	48	48	NUM
emaj-70	59	56	%	%	NOUN
emaj-70	59	57	100	100	NUM
emaj-70	59	58	%	%	NOUN
emaj-70	59	59	by	by	ADP
emaj-70	59	60	nature	nature	NOUN
emaj-70	59	61	52	52	NUM
emaj-70	59	62	%	%	NOUN
emaj-70	59	63	48	48	NUM
emaj-70	59	64	%	%	NOUN
emaj-70	59	65	17	17	NUM
emaj-70	59	66	%	%	NOUN
emaj-70	59	67	80	80	NUM
emaj-70	59	68	%	%	NOUN
emaj-70	59	69	52	52	NUM
emaj-70	59	70	%	%	NOUN
emaj-70	59	71	7	7	NUM
emaj-70	59	72	cost	cost	NOUN
emaj-70	59	73	flow	flow	NOUN
emaj-70	59	74	assumptions	assumption	NOUN
emaj-70	59	75	n	n	NOUN
emaj-70	59	76	=	=	PUNCT
emaj-70	59	77	all	all	DET
emaj-70	59	78	entities	entity	NOUN
emaj-70	59	79	25	25	NUM
emaj-70	59	80	25	25	NUM
emaj-70	59	81	29	29	NUM
emaj-70	59	82	25	25	NUM
emaj-70	59	83	25	25	NUM
emaj-70	59	84	33	33	NUM
emaj-70	59	85	wa	wa	ADJ
emaj-70	59	86	,	,	PUNCT
emaj-70	59	87	only	only	ADV
emaj-70	59	88	52	52	NUM
emaj-70	59	89	%	%	NOUN
emaj-70	59	90	40	40	NUM
emaj-70	59	91	%	%	NOUN
emaj-70	59	92	21	21	NUM
emaj-70	59	93	%	%	NOUN
emaj-70	59	94	68	68	NUM
emaj-70	59	95	%	%	NOUN
emaj-70	59	96	25	25	NUM
emaj-70	59	97	%	%	NOUN
emaj-70	59	98	88	88	NUM
emaj-70	59	99	%	%	NOUN
emaj-70	59	100	fifo	fifo	ADJ
emaj-70	59	101	,	,	PUNCT
emaj-70	59	102	only	only	ADV
emaj-70	59	103	20	20	NUM
emaj-70	59	104	%	%	NOUN
emaj-70	59	105	32	32	NUM
emaj-70	59	106	%	%	NOUN
emaj-70	59	107	16	16	NUM
emaj-70	59	108	%	%	NOUN
emaj-70	59	109	46	46	NUM
emaj-70	59	110	%	%	NOUN
emaj-70	59	111	3	3	NUM
emaj-70	59	112	%	%	NOUN
emaj-70	59	113	wa	wa	NOUN
emaj-70	59	114	+	+	CCONJ
emaj-70	59	115	fifo	fifo	ADJ
emaj-70	59	116	12	12	NUM
emaj-70	59	117	%	%	NOUN
emaj-70	59	118	8	8	NUM
emaj-70	59	119	%	%	NOUN
emaj-70	59	120	7	7	NUM
emaj-70	59	121	%	%	NOUN
emaj-70	59	122	12	12	NUM
emaj-70	59	123	%	%	NOUN
emaj-70	59	124	4	4	NUM
emaj-70	59	125	%	%	NOUN
emaj-70	59	126	undetermine	undetermine	NOUN
emaj-70	59	127	d	d	NOUN
emaj-70	59	128	32	32	NUM
emaj-70	59	129	%	%	NOUN
emaj-70	59	130	32	32	NUM
emaj-70	59	131	%	%	NOUN
emaj-70	59	132	32	32	NUM
emaj-70	59	133	%	%	NOUN
emaj-70	59	134	4	4	NUM
emaj-70	59	135	%	%	NOUN
emaj-70	59	136	13	13	NUM
emaj-70	59	137	%	%	NOUN
emaj-70	59	138	6	6	NUM
emaj-70	59	139	%	%	NOUN
emaj-70	59	140	8	8	NUM
emaj-70	59	141	cash	cash	NOUN
emaj-70	59	142	flows	flow	NOUN
emaj-70	59	143	from	from	ADP
emaj-70	59	144	operating	operating	NOUN
emaj-70	59	145	activities	activity	NOUN
emaj-70	59	146	n	n	ADP
emaj-70	59	147	=	=	PUNCT
emaj-70	59	148	all	all	DET
emaj-70	59	149	entities	entity	NOUN
emaj-70	59	150	25	25	NUM
emaj-70	59	151	25	25	NUM
emaj-70	59	152	29	29	NUM
emaj-70	59	153	25	25	NUM
emaj-70	59	154	25	25	NUM
emaj-70	59	155	33	33	NUM
emaj-70	59	156	direct	direct	ADJ
emaj-70	59	157	method	method	NOUN
emaj-70	59	158	41	41	NUM
emaj-70	59	159	%	%	NOUN
emaj-70	59	160	100	100	NUM
emaj-70	59	161	%	%	NOUN
emaj-70	59	162	indirect	indirect	ADJ
emaj-70	59	163	method	method	NOUN
emaj-70	59	164	100	100	NUM
emaj-70	59	165	%	%	NOUN
emaj-70	59	166	100	100	NUM
emaj-70	59	167	%	%	NOUN
emaj-70	59	168	59	59	NUM
emaj-70	59	169	%	%	NOUN
emaj-70	59	170	100	100	NUM
emaj-70	59	171	%	%	NOUN
emaj-70	59	172	100	100	NUM
emaj-70	59	173	%	%	NOUN
emaj-70	59	174	9	9	NUM
emaj-70	59	175	property	property	NOUN
emaj-70	59	176	,	,	PUNCT
emaj-70	59	177	plant	plant	NOUN
emaj-70	59	178	and	and	CCONJ
emaj-70	59	179	equipment	equipment	NOUN
emaj-70	59	180	(	(	PUNCT
emaj-70	59	181	ppe	ppe	PROPN
emaj-70	59	182	)	)	PUNCT
emaj-70	59	183	n	n	NOUN
emaj-70	59	184	=	=	PUNCT
emaj-70	59	185	all	all	DET
emaj-70	59	186	entities	entity	NOUN
emaj-70	59	187	25	25	NUM
emaj-70	59	188	25	25	NUM
emaj-70	59	189	29	29	NUM
emaj-70	59	190	25	25	NUM
emaj-70	59	191	25	25	NUM
emaj-70	59	192	33	33	NUM
emaj-70	59	193	cost	cost	NOUN
emaj-70	59	194	model	model	NOUN
emaj-70	59	195	100	100	NUM
emaj-70	59	196	%	%	NOUN
emaj-70	59	197	84	84	NUM
emaj-70	59	198	%	%	NOUN
emaj-70	59	199	100	100	NUM
emaj-70	59	200	%	%	NOUN
emaj-70	59	201	68	68	NUM
emaj-70	59	202	%	%	NOUN
emaj-70	59	203	92	92	NUM
emaj-70	59	204	%	%	NOUN
emaj-70	59	205	88	88	NUM
emaj-70	59	206	%	%	NOUN
emaj-70	59	207	cost	cost	NOUN
emaj-70	59	208	+	+	CCONJ
emaj-70	59	209	revaluation	revaluation	NOUN
emaj-70	59	210	4	4	NUM
emaj-70	59	211	%	%	NOUN
emaj-70	59	212	8	8	NUM
emaj-70	59	213	%	%	NOUN
emaj-70	59	214	12	12	NUM
emaj-70	59	215	%	%	NOUN
emaj-70	59	216	undetermine	undetermine	NOUN
emaj-70	59	217	d	d	NOUN
emaj-70	59	218	16	16	NUM
emaj-70	59	219	%	%	NOUN
emaj-70	59	220	28	28	NUM
emaj-70	59	221	%	%	NOUN
emaj-70	59	222	10	10	NUM
emaj-70	59	223	depreciation	depreciation	NOUN
emaj-70	59	224	methods	method	NOUN
emaj-70	59	225	in	in	ADP
emaj-70	59	226	ppe	ppe	PROPN
emaj-70	59	227	n	n	PROPN
emaj-70	59	228	=	=	PUNCT
emaj-70	59	229	all	all	DET
emaj-70	59	230	entities	entity	NOUN
emaj-70	59	231	25	25	NUM
emaj-70	59	232	25	25	NUM
emaj-70	59	233	29	29	NUM
emaj-70	59	234	25	25	NUM
emaj-70	59	235	25	25	NUM
emaj-70	59	236	33	33	NUM
emaj-70	59	237	straight	straight	ADJ
emaj-70	59	238	-	-	PUNCT
emaj-70	59	239	line	line	NOUN
emaj-70	59	240	100	100	NUM
emaj-70	59	241	%	%	NOUN
emaj-70	59	242	92	92	NUM
emaj-70	59	243	%	%	NOUN
emaj-70	59	244	97	97	NUM
emaj-70	59	245	%	%	NOUN
emaj-70	59	246	80	80	NUM
emaj-70	59	247	%	%	NOUN
emaj-70	59	248	88	88	NUM
emaj-70	59	249	%	%	NOUN
emaj-70	59	250	97	97	NUM
emaj-70	59	251	%	%	NOUN
emaj-70	59	252	straight	straight	ADJ
emaj-70	59	253	-	-	PUNCT
emaj-70	59	254	line	line	NOUN
emaj-70	59	255	+	+	NUM
emaj-70	59	256	units	unit	NOUN
emaj-70	59	257	of	of	ADP
emaj-70	59	258	production	production	NOUN
emaj-70	59	259	8	8	NUM
emaj-70	59	260	%	%	NOUN
emaj-70	59	261	3	3	NUM
emaj-70	59	262	%	%	NOUN
emaj-70	59	263	8	8	NUM
emaj-70	59	264	%	%	NOUN
emaj-70	59	265	3	3	NUM
emaj-70	59	266	%	%	NOUN
emaj-70	59	267	undetermine	undetermine	NOUN
emaj-70	59	268	d	d	NOUN
emaj-70	59	269	20	20	NUM
emaj-70	59	270	%	%	NOUN
emaj-70	59	271	11	11	NUM
emaj-70	59	272	borrowing	borrowing	NOUN
emaj-70	59	273	costs	cost	NOUN
emaj-70	59	274	n	n	NOUN
emaj-70	59	275	=	=	PUNCT
emaj-70	59	276	all	all	DET
emaj-70	59	277	entities	entity	NOUN
emaj-70	59	278	25	25	NUM
emaj-70	59	279	25	25	NUM
emaj-70	59	280	29	29	NUM
emaj-70	59	281	25	25	NUM
emaj-70	59	282	25	25	NUM
emaj-70	59	283	33	33	NUM
emaj-70	59	284	benchmark	benchmark	NOUN
emaj-70	59	285	treatment	treatment	NOUN
emaj-70	59	286	72	72	NUM
emaj-70	59	287	%	%	NOUN
emaj-70	59	288	44	44	NUM
emaj-70	59	289	%	%	NOUN
emaj-70	59	290	52	52	NUM
emaj-70	59	291	%	%	NOUN
emaj-70	59	292	60	60	NUM
emaj-70	59	293	%	%	NOUN
emaj-70	59	294	28	28	NUM
emaj-70	59	295	%	%	NOUN
emaj-70	59	296	58	58	NUM
emaj-70	59	297	%	%	NOUN
emaj-70	59	298	alternative	alternative	ADJ
emaj-70	59	299	treatment	treatment	NOUN
emaj-70	59	300	24	24	NUM
emaj-70	59	301	%	%	NOUN
emaj-70	59	302	36	36	NUM
emaj-70	59	303	%	%	NOUN
emaj-70	59	304	48	48	NUM
emaj-70	59	305	%	%	NOUN
emaj-70	59	306	40	40	NUM
emaj-70	59	307	%	%	NOUN
emaj-70	59	308	72	72	NUM
emaj-70	59	309	%	%	NOUN
emaj-70	59	310	39	39	NUM
emaj-70	59	311	%	%	NOUN
emaj-70	59	312	undetermine	undetermine	NOUN
emaj-70	59	313	d	d	NOUN
emaj-70	59	314	4	4	NUM
emaj-70	59	315	%	%	NOUN
emaj-70	59	316	20	20	NUM
emaj-70	59	317	%	%	NOUN
emaj-70	59	318	3	3	NUM
emaj-70	59	319	%	%	NOUN
emaj-70	59	320	12	12	NUM
emaj-70	59	321	investment	investment	NOUN
emaj-70	59	322	in	in	ADP
emaj-70	59	323	joint	joint	ADJ
emaj-70	59	324	ventures	venture	NOUN
emaj-70	59	325	n	n	NOUN
emaj-70	59	326	=	=	NOUN
emaj-70	59	327	entities	entity	NOUN
emaj-70	59	328	with	with	ADP
emaj-70	59	329	joint	joint	ADJ
emaj-70	59	330	17	17	NUM
emaj-70	59	331	13	13	NUM
emaj-70	59	332	19	19	NUM
emaj-70	59	333	16	16	NUM
emaj-70	59	334	13	13	NUM
emaj-70	59	335	12	12	NUM
emaj-70	59	336	volume	volume	NOUN
emaj-70	59	337	5	5	NUM
emaj-70	59	338	no	no	DET
emaj-70	59	339	1	1	NUM
emaj-70	59	340	(	(	PUNCT
emaj-70	59	341	2015	2015	NUM
emaj-70	59	342	)	)	PUNCT
emaj-70	59	343	|	|	ADV
emaj-70	59	344	issn	issn	VERB
emaj-70	59	345	2158	2158	NUM
emaj-70	59	346	-	-	SYM
emaj-70	59	347	8708	8708	NUM
emaj-70	59	348	(	(	PUNCT
emaj-70	59	349	online	online	NOUN
emaj-70	59	350	)	)	PUNCT
emaj-70	59	351	|	|	ADV
emaj-70	59	352	doi	doi	X
emaj-70	59	353	10.5195	10.5195	NUM
emaj-70	59	354	/	/	SYM
emaj-70	59	355	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	60	1	|	|	ADV
emaj-70	60	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-70	60	3	a	a	DET
emaj-70	60	4	country	country	NOUN
emaj-70	60	5	specific	specific	ADJ
emaj-70	60	6	approach	approach	NOUN
emaj-70	60	7	to	to	ADP
emaj-70	60	8	ifrs	ifrs	PROPN
emaj-70	60	9	accounting	accounting	NOUN
emaj-70	60	10	policy	policy	NOUN
emaj-70	60	11	choice	choice	NOUN
emaj-70	60	12	in	in	ADP
emaj-70	60	13	the	the	DET
emaj-70	60	14	european	european	ADJ
emaj-70	60	15	,	,	PUNCT
emaj-70	60	16	australian	australian	ADJ
emaj-70	60	17	and	and	CCONJ
emaj-70	60	18	turkish	turkish	ADJ
emaj-70	60	19	context	context	NOUN
emaj-70	60	20	page	page	NOUN
emaj-70	60	21	|64|	|64|	NOUN
emaj-70	60	22	emerging	emerge	VERB
emaj-70	60	23	markets	market	NOUN
emaj-70	60	24	journal	journal	PROPN
emaj-70	60	25	ventures	venture	NOUN
emaj-70	60	26	proportionate	proportionate	VERB
emaj-70	60	27	consolidatio	consolidatio	NOUN
emaj-70	60	28	n	n	CCONJ
emaj-70	60	29	42	42	NUM
emaj-70	60	30	%	%	NOUN
emaj-70	60	31	85	85	NUM
emaj-70	60	32	%	%	NOUN
emaj-70	60	33	32	32	NUM
emaj-70	60	34	%	%	NOUN
emaj-70	60	35	44	44	NUM
emaj-70	60	36	%	%	NOUN
emaj-70	60	37	8	8	NUM
emaj-70	60	38	%	%	NOUN
emaj-70	60	39	83	83	NUM
emaj-70	60	40	%	%	NOUN
emaj-70	60	41	equity	equity	NOUN
emaj-70	60	42	method	method	NOUN
emaj-70	60	43	58	58	NUM
emaj-70	60	44	%	%	NOUN
emaj-70	60	45	15	15	NUM
emaj-70	60	46	%	%	NOUN
emaj-70	60	47	58	58	NUM
emaj-70	60	48	%	%	NOUN
emaj-70	60	49	56	56	NUM
emaj-70	60	50	%	%	NOUN
emaj-70	60	51	92	92	NUM
emaj-70	60	52	%	%	NOUN
emaj-70	60	53	17	17	NUM
emaj-70	60	54	%	%	NOUN
emaj-70	60	55	undetermine	undetermine	NOUN
emaj-70	60	56	d	d	NOUN
emaj-70	60	57	10	10	NUM
emaj-70	60	58	%	%	NOUN
emaj-70	60	59	13	13	NUM
emaj-70	60	60	intangible	intangible	ADJ
emaj-70	60	61	assets	asset	NOUN
emaj-70	60	62	n	n	NOUN
emaj-70	60	63	=	=	PUNCT
emaj-70	60	64	all	all	DET
emaj-70	60	65	entities	entity	NOUN
emaj-70	60	66	25	25	NUM
emaj-70	60	67	25	25	NUM
emaj-70	60	68	29	29	NUM
emaj-70	60	69	25	25	NUM
emaj-70	60	70	25	25	NUM
emaj-70	60	71	33	33	NUM
emaj-70	60	72	cost	cost	NOUN
emaj-70	60	73	model	model	NOUN
emaj-70	60	74	100	100	NUM
emaj-70	60	75	%	%	NOUN
emaj-70	60	76	40	40	NUM
emaj-70	60	77	%	%	NOUN
emaj-70	60	78	97	97	NUM
emaj-70	60	79	%	%	NOUN
emaj-70	60	80	44	44	NUM
emaj-70	60	81	%	%	NOUN
emaj-70	60	82	80	80	NUM
emaj-70	60	83	%	%	NOUN
emaj-70	60	84	97	97	NUM
emaj-70	60	85	%	%	NOUN
emaj-70	60	86	undetermine	undetermine	NOUN
emaj-70	60	87	d	d	NOUN
emaj-70	60	88	60	60	NUM
emaj-70	60	89	%	%	NOUN
emaj-70	60	90	3	3	NUM
emaj-70	60	91	%	%	NOUN
emaj-70	60	92	56	56	NUM
emaj-70	60	93	%	%	NOUN
emaj-70	60	94	20	20	NUM
emaj-70	60	95	%	%	NOUN
emaj-70	60	96	3	3	NUM
emaj-70	60	97	%	%	NOUN
emaj-70	60	98	14	14	NUM
emaj-70	60	99	investment	investment	NOUN
emaj-70	60	100	property	property	NOUN
emaj-70	60	101	n	n	NOUN
emaj-70	60	102	=	=	NOUN
emaj-70	60	103	entities	entity	NOUN
emaj-70	60	104	with	with	ADP
emaj-70	60	105	investment	investment	NOUN
emaj-70	60	106	properties	property	NOUN
emaj-70	60	107	10	10	NUM
emaj-70	60	108	7	7	NUM
emaj-70	60	109	4	4	NUM
emaj-70	60	110	6	6	NUM
emaj-70	60	111	1	1	NUM
emaj-70	60	112	15	15	NUM
emaj-70	60	113	cost	cost	NOUN
emaj-70	60	114	model	model	NOUN
emaj-70	60	115	100	100	NUM
emaj-70	60	116	%	%	NOUN
emaj-70	60	117	86	86	NUM
emaj-70	60	118	%	%	NOUN
emaj-70	60	119	100	100	NUM
emaj-70	60	120	%	%	NOUN
emaj-70	60	121	100	100	NUM
emaj-70	60	122	%	%	NOUN
emaj-70	60	123	67	67	NUM
emaj-70	60	124	%	%	NOUN
emaj-70	60	125	fair	fair	ADJ
emaj-70	60	126	value	value	NOUN
emaj-70	60	127	model	model	NOUN
emaj-70	60	128	14	14	NUM
emaj-70	60	129	%	%	NOUN
emaj-70	60	130	100	100	NUM
emaj-70	60	131	%	%	NOUN
emaj-70	60	132	33	33	NUM
emaj-70	60	133	%	%	NOUN
emaj-70	60	134	4	4	NUM
emaj-70	60	135	.	.	PUNCT
emaj-70	60	136	empirical	empirical	ADJ
emaj-70	60	137	results	result	NOUN
emaj-70	60	138	and	and	CCONJ
emaj-70	60	139	discussion	discussion	NOUN
emaj-70	60	140	4.1	4.1	NUM
emaj-70	60	141	.	.	PUNCT
emaj-70	61	1	ias	ias	PROPN
emaj-70	61	2	1	1	NUM
emaj-70	61	3	presentation	presentation	NOUN
emaj-70	61	4	of	of	ADP
emaj-70	61	5	financial	financial	ADJ
emaj-70	61	6	statements	statement	NOUN
emaj-70	61	7	under	under	ADP
emaj-70	61	8	ias	ias	PROPN
emaj-70	61	9	1(2007	1(2007	NUM
emaj-70	61	10	)	)	PUNCT
emaj-70	61	11	,	,	PUNCT
emaj-70	61	12	we	we	PRON
emaj-70	61	13	determined	determine	VERB
emaj-70	61	14	5	5	NUM
emaj-70	61	15	accounting	accounting	NOUN
emaj-70	61	16	policies	policy	NOUN
emaj-70	61	17	of	of	ADP
emaj-70	61	18	which	which	PRON
emaj-70	61	19	2	2	NUM
emaj-70	61	20	of	of	ADP
emaj-70	61	21	them	they	PRON
emaj-70	61	22	were	be	AUX
emaj-70	61	23	observed	observe	VERB
emaj-70	61	24	in	in	ADP
emaj-70	61	25	terms	term	NOUN
emaj-70	61	26	of	of	ADP
emaj-70	61	27	the	the	DET
emaj-70	61	28	early	early	ADJ
emaj-70	61	29	adopting	adopt	VERB
emaj-70	61	30	entities	entity	NOUN
emaj-70	61	31	of	of	ADP
emaj-70	61	32	ias	ias	PROPN
emaj-70	61	33	1(2007	1(2007	NUM
emaj-70	61	34	)	)	PUNCT
emaj-70	61	35	and	and	CCONJ
emaj-70	61	36	3	3	NUM
emaj-70	61	37	of	of	ADP
emaj-70	61	38	them	they	PRON
emaj-70	61	39	were	be	AUX
emaj-70	61	40	examined	examine	VERB
emaj-70	61	41	in	in	ADP
emaj-70	61	42	terms	term	NOUN
emaj-70	61	43	of	of	ADP
emaj-70	61	44	all	all	DET
emaj-70	61	45	entities	entity	NOUN
emaj-70	61	46	as	as	ADP
emaj-70	61	47	the	the	DET
emaj-70	61	48	following	following	NOUN
emaj-70	61	49	.	.	PUNCT
emaj-70	62	1	1	1	X
emaj-70	62	2	.	.	X
emaj-70	62	3	title	title	NOUN
emaj-70	62	4	of	of	ADP
emaj-70	62	5	balance	balance	NOUN
emaj-70	62	6	sheet	sheet	NOUN
emaj-70	62	7	:	:	PUNCT
emaj-70	62	8	ias	ias	PROPN
emaj-70	62	9	1(2007	1(2007	NUM
emaj-70	62	10	)	)	PUNCT
emaj-70	62	11	provides	provide	VERB
emaj-70	62	12	financial	financial	ADJ
emaj-70	62	13	statement	statement	NOUN
emaj-70	62	14	preparers	preparer	NOUN
emaj-70	62	15	the	the	DET
emaj-70	62	16	opportunity	opportunity	NOUN
emaj-70	62	17	to	to	PART
emaj-70	62	18	call	call	VERB
emaj-70	62	19	this	this	DET
emaj-70	62	20	statement	statement	NOUN
emaj-70	62	21	as	as	ADP
emaj-70	62	22	"	"	PUNCT
emaj-70	62	23	statement	statement	NOUN
emaj-70	62	24	of	of	ADP
emaj-70	62	25	financial	financial	ADJ
emaj-70	62	26	position	position	NOUN
emaj-70	62	27	"	"	PUNCT
emaj-70	62	28	rather	rather	ADV
emaj-70	62	29	than	than	ADP
emaj-70	62	30	balance	balance	NOUN
emaj-70	62	31	sheet(iasb	sheet(iasb	PROPN
emaj-70	62	32	2010	2010	NUM
emaj-70	62	33	,	,	PUNCT
emaj-70	62	34	a296	a296	PROPN
emaj-70	62	35	)	)	PUNCT
emaj-70	62	36	.	.	PUNCT
emaj-70	63	1	for	for	ADP
emaj-70	63	2	this	this	DET
emaj-70	63	3	reason	reason	NOUN
emaj-70	63	4	,	,	PUNCT
emaj-70	63	5	we	we	PRON
emaj-70	63	6	questioned	question	VERB
emaj-70	63	7	the	the	DET
emaj-70	63	8	following	follow	VERB
emaj-70	63	9	hypothesis	hypothesis	NOUN
emaj-70	63	10	:	:	PUNCT
emaj-70	63	11	h1	h1	PROPN
emaj-70	63	12	:	:	PUNCT
emaj-70	63	13	early	early	ADV
emaj-70	63	14	adopting	adopt	VERB
emaj-70	63	15	entities	entity	NOUN
emaj-70	63	16	of	of	ADP
emaj-70	63	17	ias	ias	PROPN
emaj-70	63	18	1(2007	1(2007	NUM
emaj-70	63	19	)	)	PUNCT
emaj-70	63	20	are	be	AUX
emaj-70	63	21	inclined	incline	VERB
emaj-70	63	22	to	to	PART
emaj-70	63	23	use	use	VERB
emaj-70	63	24	the	the	DET
emaj-70	63	25	title	title	NOUN
emaj-70	63	26	"	"	PUNCT
emaj-70	63	27	statement	statement	NOUN
emaj-70	63	28	of	of	ADP
emaj-70	63	29	financial	financial	ADJ
emaj-70	63	30	position	position	NOUN
emaj-70	63	31	"	"	PUNCT
emaj-70	63	32	rather	rather	ADV
emaj-70	63	33	than	than	ADP
emaj-70	63	34	"	"	PUNCT
emaj-70	63	35	balance	balance	NOUN
emaj-70	63	36	sheet	sheet	NOUN
emaj-70	63	37	"	"	PUNCT
emaj-70	63	38	within	within	ADP
emaj-70	63	39	the	the	DET
emaj-70	63	40	framework	framework	NOUN
emaj-70	63	41	of	of	ADP
emaj-70	63	42	this	this	DET
emaj-70	63	43	hypothesis	hypothesis	NOUN
emaj-70	63	44	,	,	PUNCT
emaj-70	63	45	we	we	PRON
emaj-70	63	46	determined	determine	VERB
emaj-70	63	47	that	that	SCONJ
emaj-70	63	48	all	all	DET
emaj-70	63	49	early	early	ADV
emaj-70	63	50	adopting	adopt	VERB
emaj-70	63	51	entities	entity	NOUN
emaj-70	63	52	from	from	ADP
emaj-70	63	53	germany	germany	PROPN
emaj-70	63	54	,	,	PUNCT
emaj-70	63	55	france	france	PROPN
emaj-70	63	56	,	,	PUNCT
emaj-70	63	57	italy	italy	PROPN
emaj-70	63	58	and	and	CCONJ
emaj-70	63	59	united	united	PROPN
emaj-70	63	60	kingdom	kingdom	PROPN
emaj-70	63	61	are	be	AUX
emaj-70	63	62	inclined	incline	VERB
emaj-70	63	63	to	to	PART
emaj-70	63	64	use	use	VERB
emaj-70	63	65	the	the	DET
emaj-70	63	66	title	title	NOUN
emaj-70	63	67	"	"	PUNCT
emaj-70	63	68	balance	balance	NOUN
emaj-70	63	69	sheet	sheet	NOUN
emaj-70	63	70	"	"	PUNCT
emaj-70	63	71	,	,	PUNCT
emaj-70	63	72	because	because	SCONJ
emaj-70	63	73	this	this	DET
emaj-70	63	74	title	title	NOUN
emaj-70	63	75	is	be	AUX
emaj-70	63	76	generated	generate	VERB
emaj-70	63	77	from	from	ADP
emaj-70	63	78	their	their	PRON
emaj-70	63	79	local	local	ADJ
emaj-70	63	80	accounting	accounting	NOUN
emaj-70	63	81	practice	practice	NOUN
emaj-70	63	82	due	due	ADP
emaj-70	63	83	to	to	ADP
emaj-70	63	84	the	the	DET
emaj-70	63	85	reflection	reflection	NOUN
emaj-70	63	86	of	of	ADP
emaj-70	63	87	the	the	DET
emaj-70	63	88	4th	4th	ADJ
emaj-70	63	89	directive	directive	NOUN
emaj-70	63	90	of	of	ADP
emaj-70	63	91	the	the	DET
emaj-70	63	92	european	european	PROPN
emaj-70	63	93	council	council	PROPN
emaj-70	63	94	.	.	PUNCT
emaj-70	64	1	therefore	therefore	ADV
emaj-70	64	2	,	,	PUNCT
emaj-70	64	3	it	it	PRON
emaj-70	64	4	seems	seem	VERB
emaj-70	64	5	that	that	SCONJ
emaj-70	64	6	early	early	ADJ
emaj-70	64	7	adopting	adopt	VERB
emaj-70	64	8	countries	country	NOUN
emaj-70	64	9	from	from	ADP
emaj-70	64	10	europe	europe	PROPN
emaj-70	64	11	are	be	AUX
emaj-70	64	12	conservative	conservative	ADJ
emaj-70	64	13	in	in	ADP
emaj-70	64	14	this	this	DET
emaj-70	64	15	context	context	NOUN
emaj-70	64	16	.	.	PUNCT
emaj-70	65	1	however	however	ADV
emaj-70	65	2	,	,	PUNCT
emaj-70	65	3	it	it	PRON
emaj-70	65	4	is	be	AUX
emaj-70	65	5	expected	expect	VERB
emaj-70	65	6	that	that	SCONJ
emaj-70	65	7	australian	australian	ADJ
emaj-70	65	8	entities	entity	NOUN
emaj-70	65	9	would	would	AUX
emaj-70	65	10	be	be	AUX
emaj-70	65	11	willing	willing	ADJ
emaj-70	65	12	to	to	PART
emaj-70	65	13	use	use	VERB
emaj-70	65	14	the	the	DET
emaj-70	65	15	title	title	NOUN
emaj-70	65	16	"	"	PUNCT
emaj-70	65	17	statement	statement	NOUN
emaj-70	65	18	of	of	ADP
emaj-70	65	19	financial	financial	ADJ
emaj-70	65	20	position	position	NOUN
emaj-70	65	21	"	"	PUNCT
emaj-70	65	22	due	due	ADP
emaj-70	65	23	to	to	ADP
emaj-70	65	24	their	their	PRON
emaj-70	65	25	local	local	ADJ
emaj-70	65	26	accounting	accounting	NOUN
emaj-70	65	27	practice	practice	NOUN
emaj-70	65	28	regulated	regulate	VERB
emaj-70	65	29	by	by	ADP
emaj-70	65	30	the	the	DET
emaj-70	65	31	former	former	ADJ
emaj-70	65	32	standard	standard	ADJ
emaj-70	65	33	aasb	aasb	NOUN
emaj-70	65	34	1040	1040	NUM
emaj-70	65	35	statement	statement	NOUN
emaj-70	65	36	of	of	ADP
emaj-70	65	37	financial	financial	ADJ
emaj-70	65	38	position	position	NOUN
emaj-70	65	39	.	.	PUNCT
emaj-70	66	1	2	2	X
emaj-70	66	2	.	.	X
emaj-70	66	3	presentation	presentation	NOUN
emaj-70	66	4	of	of	ADP
emaj-70	66	5	balance	balance	NOUN
emaj-70	66	6	sheet	sheet	NOUN
emaj-70	66	7	:	:	PUNCT
emaj-70	66	8	ias	ias	PROPN
emaj-70	66	9	1	1	NUM
emaj-70	66	10	does	do	AUX
emaj-70	66	11	not	not	PART
emaj-70	66	12	prescribe	prescribe	VERB
emaj-70	66	13	any	any	DET
emaj-70	66	14	format	format	NOUN
emaj-70	66	15	of	of	ADP
emaj-70	66	16	balance	balance	NOUN
emaj-70	66	17	sheet(iasb	sheet(iasb	PROPN
emaj-70	66	18	2010	2010	NUM
emaj-70	66	19	,	,	PUNCT
emaj-70	66	20	a303	a303	NUM
emaj-70	66	21	)	)	PUNCT
emaj-70	66	22	.	.	PUNCT
emaj-70	67	1	for	for	ADP
emaj-70	67	2	this	this	DET
emaj-70	67	3	reason	reason	NOUN
emaj-70	67	4	,	,	PUNCT
emaj-70	67	5	we	we	PRON
emaj-70	67	6	pointed	point	VERB
emaj-70	67	7	out	out	ADP
emaj-70	67	8	that	that	PRON
emaj-70	67	9	presentation	presentation	NOUN
emaj-70	67	10	of	of	ADP
emaj-70	67	11	balance	balance	NOUN
emaj-70	67	12	sheet	sheet	NOUN
emaj-70	67	13	is	be	AUX
emaj-70	67	14	diversified	diversified	ADJ
emaj-70	67	15	.	.	PUNCT
emaj-70	68	1	that	that	PRON
emaj-70	68	2	's	be	AUX
emaj-70	68	3	why	why	SCONJ
emaj-70	68	4	,	,	PUNCT
emaj-70	68	5	we	we	PRON
emaj-70	68	6	questioned	question	VERB
emaj-70	68	7	the	the	DET
emaj-70	68	8	following	follow	VERB
emaj-70	68	9	hypothesis	hypothesis	NOUN
emaj-70	68	10	:	:	PUNCT
emaj-70	68	11	h2	h2	NOUN
emaj-70	68	12	:	:	PUNCT
emaj-70	68	13	turkish	turkish	ADJ
emaj-70	68	14	and	and	CCONJ
emaj-70	68	15	european	european	ADJ
emaj-70	68	16	entities	entity	NOUN
emaj-70	68	17	except	except	SCONJ
emaj-70	68	18	some	some	PRON
emaj-70	68	19	of	of	ADP
emaj-70	68	20	british	british	ADJ
emaj-70	68	21	ones	one	NOUN
emaj-70	68	22	are	be	AUX
emaj-70	68	23	fully	fully	ADV
emaj-70	68	24	inclined	inclined	ADJ
emaj-70	68	25	to	to	PART
emaj-70	68	26	use	use	VERB
emaj-70	68	27	the	the	DET
emaj-70	68	28	format	format	NOUN
emaj-70	68	29	of	of	ADP
emaj-70	68	30	"	"	PUNCT
emaj-70	68	31	balance	balance	NOUN
emaj-70	68	32	sheet	sheet	NOUN
emaj-70	68	33	"	"	PUNCT
emaj-70	68	34	that	that	PRON
emaj-70	68	35	refers	refer	VERB
emaj-70	68	36	to	to	ADP
emaj-70	68	37	"	"	PUNCT
emaj-70	68	38	assets	asset	NOUN
emaj-70	68	39	=	=	SYM
emaj-70	68	40	liabilities	liability	NOUN
emaj-70	68	41	+	+	CCONJ
emaj-70	68	42	equity	equity	NOUN
emaj-70	68	43	"	"	PUNCT
emaj-70	68	44	c	c	NOUN
emaj-70	68	45	rather	rather	ADV
emaj-70	68	46	than	than	ADP
emaj-70	68	47	"	"	PUNCT
emaj-70	68	48	assets	asset	NOUN
emaj-70	68	49	liabilities	liability	NOUN
emaj-70	68	50	=	=	SYM
emaj-70	68	51	net	net	ADJ
emaj-70	68	52	assets(equity	assets(equity	NOUN
emaj-70	68	53	)	)	PUNCT
emaj-70	68	54	"	"	PUNCT
emaj-70	69	1	d	d	X
emaj-70	69	2	.	.	PUNCT
emaj-70	70	1	volume	volume	NOUN
emaj-70	70	2	5	5	NUM
emaj-70	70	3	no	no	DET
emaj-70	70	4	1	1	NUM
emaj-70	70	5	(	(	PUNCT
emaj-70	70	6	2015	2015	NUM
emaj-70	70	7	)	)	PUNCT
emaj-70	70	8	|	|	ADV
emaj-70	70	9	issn	issn	VERB
emaj-70	70	10	2158	2158	NUM
emaj-70	70	11	-	-	SYM
emaj-70	70	12	8708	8708	NUM
emaj-70	70	13	(	(	PUNCT
emaj-70	70	14	online	online	NOUN
emaj-70	70	15	)	)	PUNCT
emaj-70	70	16	|	|	ADV
emaj-70	70	17	doi	doi	X
emaj-70	70	18	10.5195	10.5195	NUM
emaj-70	70	19	/	/	SYM
emaj-70	70	20	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	71	1	|	|	NOUN
emaj-70	71	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-70	71	3	prof	prof	PROPN
emaj-70	71	4	.	.	PUNCT
emaj-70	72	1	dr	dr	PROPN
emaj-70	72	2	.	.	PROPN
emaj-70	72	3	nalan	nalan	PROPN
emaj-70	72	4	akdogan	akdogan	PROPN
emaj-70	72	5	,	,	PUNCT
emaj-70	72	6	assist	assist	NOUN
emaj-70	72	7	.	.	PUNCT
emaj-70	73	1	prof	prof	PROPN
emaj-70	73	2	.	.	PUNCT
emaj-70	74	1	dr	dr	PROPN
emaj-70	74	2	.	.	PROPN
emaj-70	74	3	can	can	AUX
emaj-70	74	4	ozturk	ozturk	VERB
emaj-70	74	5	emerging	emerge	VERB
emaj-70	74	6	markets	market	NOUN
emaj-70	74	7	journal	journal	NOUN
emaj-70	74	8	|	|	ADV
emaj-70	74	9	p	p	NOUN
emaj-70	74	10	a	a	DET
emaj-70	74	11	g	g	NOUN
emaj-70	74	12	e	e	NOUN
emaj-70	74	13	|65	|65	NOUN
emaj-70	74	14	3	3	X
emaj-70	74	15	.	.	PUNCT
emaj-70	74	16	liquidity	liquidity	NOUN
emaj-70	74	17	order	order	NOUN
emaj-70	74	18	:	:	PUNCT
emaj-70	75	1	ias	ia	NOUN
emaj-70	75	2	1	1	NUM
emaj-70	75	3	requires	require	VERB
emaj-70	75	4	the	the	DET
emaj-70	75	5	use	use	NOUN
emaj-70	75	6	of	of	ADP
emaj-70	75	7	current	current	ADJ
emaj-70	75	8	/	/	SYM
emaj-70	75	9	non	non	ADJ
emaj-70	75	10	-	-	ADJ
emaj-70	75	11	current	current	ADJ
emaj-70	75	12	distinction	distinction	NOUN
emaj-70	75	13	but	but	CCONJ
emaj-70	75	14	entities	entity	NOUN
emaj-70	75	15	are	be	AUX
emaj-70	75	16	free	free	ADJ
emaj-70	75	17	to	to	PART
emaj-70	75	18	classify	classify	VERB
emaj-70	75	19	their	their	PRON
emaj-70	75	20	assets	asset	NOUN
emaj-70	75	21	and	and	CCONJ
emaj-70	75	22	liabilities	liability	NOUN
emaj-70	75	23	on	on	ADP
emaj-70	75	24	the	the	DET
emaj-70	75	25	balance	balance	NOUN
emaj-70	75	26	sheet	sheet	NOUN
emaj-70	75	27	either	either	CCONJ
emaj-70	75	28	in	in	ADP
emaj-70	75	29	liquidity	liquidity	NOUN
emaj-70	75	30	decreasing	decreasing	NOUN
emaj-70	75	31	or	or	CCONJ
emaj-70	75	32	liquidity	liquidity	NOUN
emaj-70	75	33	increasing	increase	VERB
emaj-70	75	34	order(iasb	order(iasb	PROPN
emaj-70	75	35	2010	2010	NUM
emaj-70	75	36	,	,	PUNCT
emaj-70	75	37	a304	a304	PROPN
emaj-70	75	38	)	)	PUNCT
emaj-70	75	39	.	.	PUNCT
emaj-70	76	1	for	for	ADP
emaj-70	76	2	this	this	DET
emaj-70	76	3	reason	reason	NOUN
emaj-70	76	4	,	,	PUNCT
emaj-70	76	5	we	we	PRON
emaj-70	76	6	observed	observe	VERB
emaj-70	76	7	that	that	SCONJ
emaj-70	76	8	classification	classification	NOUN
emaj-70	76	9	of	of	ADP
emaj-70	76	10	assets	asset	NOUN
emaj-70	76	11	and	and	CCONJ
emaj-70	76	12	liabilities	liability	NOUN
emaj-70	76	13	is	be	AUX
emaj-70	76	14	diversified	diversify	VERB
emaj-70	76	15	.	.	PUNCT
emaj-70	77	1	for	for	ADP
emaj-70	77	2	this	this	DET
emaj-70	77	3	reason	reason	NOUN
emaj-70	77	4	,	,	PUNCT
emaj-70	77	5	we	we	PRON
emaj-70	77	6	questioned	question	VERB
emaj-70	77	7	the	the	DET
emaj-70	77	8	following	follow	VERB
emaj-70	77	9	hypothesis	hypothesis	NOUN
emaj-70	77	10	:	:	PUNCT
emaj-70	77	11	h3	h3	NOUN
emaj-70	77	12	:	:	PUNCT
emaj-70	77	13	european	european	ADJ
emaj-70	77	14	entities	entity	NOUN
emaj-70	77	15	except	except	SCONJ
emaj-70	77	16	majority	majority	NOUN
emaj-70	77	17	of	of	ADP
emaj-70	77	18	british	british	ADJ
emaj-70	77	19	ones	one	NOUN
emaj-70	77	20	are	be	AUX
emaj-70	77	21	inclined	inclined	ADJ
emaj-70	77	22	to	to	PART
emaj-70	77	23	classify	classify	VERB
emaj-70	77	24	their	their	PRON
emaj-70	77	25	assets	asset	NOUN
emaj-70	77	26	and	and	CCONJ
emaj-70	77	27	liabilities	liability	NOUN
emaj-70	77	28	in	in	ADP
emaj-70	77	29	liquidity	liquidity	NOUN
emaj-70	77	30	increasing	increase	VERB
emaj-70	77	31	order	order	NOUN
emaj-70	77	32	compared	compare	VERB
emaj-70	77	33	to	to	ADP
emaj-70	77	34	australian	australian	ADJ
emaj-70	77	35	,	,	PUNCT
emaj-70	77	36	turkish	turkish	ADJ
emaj-70	77	37	and	and	CCONJ
emaj-70	77	38	minority	minority	NOUN
emaj-70	77	39	of	of	ADP
emaj-70	77	40	british	british	ADJ
emaj-70	77	41	ones	one	NOUN
emaj-70	77	42	that	that	PRON
emaj-70	77	43	prefer	prefer	VERB
emaj-70	77	44	liquidity	liquidity	NOUN
emaj-70	77	45	decreasing	decrease	VERB
emaj-70	77	46	order	order	NOUN
emaj-70	77	47	.	.	PUNCT
emaj-70	78	1	these	these	DET
emaj-70	78	2	two	two	NUM
emaj-70	78	3	hypotheses	hypothesis	NOUN
emaj-70	78	4	were	be	AUX
emaj-70	78	5	accepted	accept	VERB
emaj-70	78	6	by	by	ADP
emaj-70	78	7	our	our	PRON
emaj-70	78	8	findings	finding	NOUN
emaj-70	78	9	and	and	CCONJ
emaj-70	78	10	due	due	ADP
emaj-70	78	11	to	to	ADP
emaj-70	78	12	the	the	DET
emaj-70	78	13	diversity	diversity	NOUN
emaj-70	78	14	of	of	ADP
emaj-70	78	15	the	the	DET
emaj-70	78	16	format	format	NOUN
emaj-70	78	17	of	of	ADP
emaj-70	78	18	balance	balance	NOUN
emaj-70	78	19	sheet	sheet	NOUN
emaj-70	78	20	and	and	CCONJ
emaj-70	78	21	the	the	DET
emaj-70	78	22	liquidity	liquidity	NOUN
emaj-70	78	23	order	order	NOUN
emaj-70	78	24	;	;	PUNCT
emaj-70	78	25	we	we	PRON
emaj-70	78	26	analyzed	analyze	VERB
emaj-70	78	27	h2	h2	NOUN
emaj-70	78	28	and	and	CCONJ
emaj-70	78	29	h3	h3	NOUN
emaj-70	78	30	on	on	ADP
emaj-70	78	31	a	a	DET
emaj-70	78	32	country	country	NOUN
emaj-70	78	33	basis	basis	NOUN
emaj-70	78	34	as	as	SCONJ
emaj-70	78	35	follows	follow	VERB
emaj-70	78	36	.	.	PUNCT
emaj-70	79	1	france	france	PROPN
emaj-70	79	2	:	:	PUNCT
emaj-70	79	3	french	french	ADJ
emaj-70	79	4	regulations	regulation	NOUN
emaj-70	79	5	on	on	ADP
emaj-70	79	6	consolidated	consolidated	ADJ
emaj-70	79	7	accounts	account	NOUN
emaj-70	79	8	are	be	AUX
emaj-70	79	9	in	in	ADP
emaj-70	79	10	favor	favor	NOUN
emaj-70	79	11	of	of	ADP
emaj-70	79	12	the	the	DET
emaj-70	79	13	preparation	preparation	NOUN
emaj-70	79	14	of	of	ADP
emaj-70	79	15	a	a	DET
emaj-70	79	16	consolidated	consolidate	VERB
emaj-70	79	17	balance	balance	NOUN
emaj-70	79	18	sheet	sheet	NOUN
emaj-70	79	19	either	either	ADV
emaj-70	79	20	by	by	ADP
emaj-70	79	21	term	term	NOUN
emaj-70	79	22	or	or	CCONJ
emaj-70	79	23	by	by	ADP
emaj-70	79	24	nature	nature	NOUN
emaj-70	79	25	while	while	SCONJ
emaj-70	79	26	imposing	impose	VERB
emaj-70	79	27	the	the	DET
emaj-70	79	28	format	format	NOUN
emaj-70	79	29	by	by	ADP
emaj-70	79	30	nature	nature	NOUN
emaj-70	79	31	since	since	SCONJ
emaj-70	79	32	2000(ding	2000(de	VERB
emaj-70	79	33	et	et	PROPN
emaj-70	79	34	al	al	PROPN
emaj-70	79	35	.	.	PROPN
emaj-70	79	36	2008	2008	NUM
emaj-70	79	37	,	,	PUNCT
emaj-70	79	38	147	147	NUM
emaj-70	79	39	)	)	PUNCT
emaj-70	79	40	.	.	PUNCT
emaj-70	80	1	even	even	ADV
emaj-70	80	2	if	if	SCONJ
emaj-70	80	3	this	this	PRON
emaj-70	80	4	is	be	AUX
emaj-70	80	5	the	the	DET
emaj-70	80	6	case	case	NOUN
emaj-70	80	7	,	,	PUNCT
emaj-70	80	8	preference	preference	NOUN
emaj-70	80	9	was	be	AUX
emaj-70	80	10	still	still	ADV
emaj-70	80	11	given	give	VERB
emaj-70	80	12	to	to	ADP
emaj-70	80	13	the	the	DET
emaj-70	80	14	consolidated	consolidated	ADJ
emaj-70	80	15	balance	balance	NOUN
emaj-70	80	16	sheet	sheet	NOUN
emaj-70	80	17	by	by	ADP
emaj-70	80	18	term(ding	term(de	VERB
emaj-70	80	19	et	et	PROPN
emaj-70	80	20	al	al	PROPN
emaj-70	80	21	.	.	PROPN
emaj-70	80	22	2008	2008	NUM
emaj-70	80	23	,	,	PUNCT
emaj-70	80	24	147	147	NUM
emaj-70	80	25	)	)	PUNCT
emaj-70	80	26	.	.	PUNCT
emaj-70	81	1	by	by	ADP
emaj-70	81	2	term	term	NOUN
emaj-70	81	3	is	be	AUX
emaj-70	81	4	also	also	ADV
emaj-70	81	5	a	a	DET
emaj-70	81	6	reflection	reflection	NOUN
emaj-70	81	7	of	of	ADP
emaj-70	81	8	article	article	NOUN
emaj-70	81	9	9	9	NUM
emaj-70	81	10	of	of	ADP
emaj-70	81	11	the	the	DET
emaj-70	81	12	4th	4th	ADJ
emaj-70	81	13	directive	directive	NOUN
emaj-70	81	14	which	which	PRON
emaj-70	81	15	refers	refer	VERB
emaj-70	81	16	to	to	ADP
emaj-70	81	17	non	non	ADJ
emaj-70	81	18	-	-	ADJ
emaj-70	81	19	current	current	ADJ
emaj-70	81	20	/	/	SYM
emaj-70	81	21	current	current	ADJ
emaj-70	81	22	distinction	distinction	NOUN
emaj-70	81	23	over	over	ADP
emaj-70	81	24	the	the	DET
emaj-70	81	25	french	french	ADJ
emaj-70	81	26	local	local	ADJ
emaj-70	81	27	accounting	accounting	NOUN
emaj-70	81	28	practice	practice	NOUN
emaj-70	81	29	because	because	SCONJ
emaj-70	81	30	accounting	accounting	NOUN
emaj-70	81	31	regulation	regulation	NOUN
emaj-70	81	32	in	in	ADP
emaj-70	81	33	france	france	PROPN
emaj-70	81	34	was	be	AUX
emaj-70	81	35	essentially	essentially	ADV
emaj-70	81	36	influenced	influence	VERB
emaj-70	81	37	by	by	ADP
emaj-70	81	38	european	european	ADJ
emaj-70	81	39	directives	directive	NOUN
emaj-70	81	40	and	and	CCONJ
emaj-70	81	41	regulations(bocqueraz	regulations(bocqueraz	PROPN
emaj-70	81	42	2010	2010	NUM
emaj-70	81	43	,	,	PUNCT
emaj-70	81	44	51	51	NUM
emaj-70	81	45	)	)	PUNCT
emaj-70	81	46	.	.	PUNCT
emaj-70	82	1	in	in	ADP
emaj-70	82	2	this	this	DET
emaj-70	82	3	regard	regard	NOUN
emaj-70	82	4	,	,	PUNCT
emaj-70	82	5	our	our	PRON
emaj-70	82	6	results	result	NOUN
emaj-70	82	7	show	show	VERB
emaj-70	82	8	that	that	SCONJ
emaj-70	82	9	french	french	ADJ
emaj-70	82	10	entities	entity	NOUN
emaj-70	82	11	,	,	PUNCT
emaj-70	82	12	still	still	ADV
emaj-70	82	13	,	,	PUNCT
emaj-70	82	14	keep	keep	VERB
emaj-70	82	15	their	their	PRON
emaj-70	82	16	format	format	NOUN
emaj-70	82	17	of	of	ADP
emaj-70	82	18	their	their	PRON
emaj-70	82	19	consolidated	consolidated	ADJ
emaj-70	82	20	balance	balance	NOUN
emaj-70	82	21	sheets	sheet	NOUN
emaj-70	82	22	by	by	ADP
emaj-70	82	23	term	term	NOUN
emaj-70	82	24	under	under	ADP
emaj-70	82	25	ifrs	ifrs	NOUN
emaj-70	82	26	practice	practice	NOUN
emaj-70	82	27	.	.	PUNCT
emaj-70	83	1	italy	italy	PROPN
emaj-70	83	2	:	:	PUNCT
emaj-70	83	3	in	in	ADP
emaj-70	83	4	italy	italy	PROPN
emaj-70	83	5	,	,	PUNCT
emaj-70	83	6	accounting	accounting	NOUN
emaj-70	83	7	regulation	regulation	NOUN
emaj-70	83	8	was	be	AUX
emaj-70	83	9	strongly	strongly	ADV
emaj-70	83	10	improved	improve	VERB
emaj-70	83	11	by	by	ADP
emaj-70	83	12	the	the	DET
emaj-70	83	13	4th	4th	ADJ
emaj-70	83	14	directive	directive	NOUN
emaj-70	83	15	and	and	CCONJ
emaj-70	83	16	article	article	NOUN
emaj-70	83	17	9	9	NUM
emaj-70	83	18	of	of	ADP
emaj-70	83	19	this	this	DET
emaj-70	83	20	directive	directive	NOUN
emaj-70	83	21	was	be	AUX
emaj-70	83	22	approved	approve	VERB
emaj-70	83	23	as	as	ADP
emaj-70	83	24	the	the	DET
emaj-70	83	25	local	local	ADJ
emaj-70	83	26	balance	balance	NOUN
emaj-70	83	27	sheet	sheet	NOUN
emaj-70	83	28	format(cameran	format(cameran	PROPN
emaj-70	83	29	and	and	CCONJ
emaj-70	83	30	pettinicchio	pettinicchio	VERB
emaj-70	83	31	2010	2010	NUM
emaj-70	83	32	,	,	PUNCT
emaj-70	83	33	100	100	NUM
emaj-70	83	34	-	-	SYM
emaj-70	83	35	101	101	NUM
emaj-70	83	36	)	)	PUNCT
emaj-70	83	37	.	.	PUNCT
emaj-70	84	1	in	in	ADP
emaj-70	84	2	this	this	DET
emaj-70	84	3	context	context	NOUN
emaj-70	84	4	,	,	PUNCT
emaj-70	84	5	our	our	PRON
emaj-70	84	6	results	result	NOUN
emaj-70	84	7	reflect	reflect	VERB
emaj-70	84	8	the	the	DET
emaj-70	84	9	influence	influence	NOUN
emaj-70	84	10	of	of	ADP
emaj-70	84	11	this	this	DET
emaj-70	84	12	local	local	ADJ
emaj-70	84	13	balance	balance	NOUN
emaj-70	84	14	sheet	sheet	NOUN
emaj-70	84	15	format	format	NOUN
emaj-70	84	16	over	over	ADP
emaj-70	84	17	the	the	DET
emaj-70	84	18	ifrs	ifrs	NOUN
emaj-70	84	19	practice	practice	NOUN
emaj-70	84	20	.	.	PUNCT
emaj-70	85	1	germany	germany	PROPN
emaj-70	85	2	:	:	PUNCT
emaj-70	85	3	before	before	ADP
emaj-70	85	4	the	the	DET
emaj-70	85	5	adoption	adoption	NOUN
emaj-70	85	6	of	of	ADP
emaj-70	85	7	ifrs	ifrs	PROPN
emaj-70	85	8	in	in	ADP
emaj-70	85	9	2005	2005	NUM
emaj-70	85	10	,	,	PUNCT
emaj-70	85	11	german	german	ADJ
emaj-70	85	12	entities	entity	NOUN
emaj-70	85	13	whose	whose	DET
emaj-70	85	14	shares	share	NOUN
emaj-70	85	15	that	that	PRON
emaj-70	85	16	were	be	AUX
emaj-70	85	17	quoted	quote	VERB
emaj-70	85	18	in	in	ADP
emaj-70	85	19	stock	stock	NOUN
emaj-70	85	20	exchange	exchange	NOUN
emaj-70	85	21	,	,	PUNCT
emaj-70	85	22	were	be	AUX
emaj-70	85	23	authorized	authorize	VERB
emaj-70	85	24	to	to	PART
emaj-70	85	25	prepare	prepare	VERB
emaj-70	85	26	either	either	CCONJ
emaj-70	85	27	us	us	PROPN
emaj-70	85	28	gaap	gaap	PROPN
emaj-70	85	29	or	or	CCONJ
emaj-70	85	30	ifrs	ifrs	PROPN
emaj-70	85	31	based	base	VERB
emaj-70	85	32	financial	financial	ADJ
emaj-70	85	33	statements(beckman	statements(beckman	PROPN
emaj-70	85	34	et	et	PROPN
emaj-70	85	35	al	al	PROPN
emaj-70	85	36	.	.	PROPN
emaj-70	85	37	2007	2007	NUM
emaj-70	85	38	,	,	PUNCT
emaj-70	85	39	254	254	NUM
emaj-70	85	40	)	)	PUNCT
emaj-70	85	41	.	.	PUNCT
emaj-70	86	1	that	that	PRON
emaj-70	86	2	's	be	AUX
emaj-70	86	3	why	why	SCONJ
emaj-70	86	4	,	,	PUNCT
emaj-70	86	5	the	the	DET
emaj-70	86	6	companies	company	NOUN
emaj-70	86	7	whose	whose	DET
emaj-70	86	8	financial	financial	ADJ
emaj-70	86	9	reporting	reporting	NOUN
emaj-70	86	10	was	be	AUX
emaj-70	86	11	us	us	PROPN
emaj-70	86	12	gaap	gaap	PROPN
emaj-70	86	13	or	or	CCONJ
emaj-70	86	14	ifrs	ifrs	PROPN
emaj-70	86	15	based	base	VERB
emaj-70	86	16	,	,	PUNCT
emaj-70	86	17	prepared	prepare	VERB
emaj-70	86	18	their	their	PRON
emaj-70	86	19	balance	balance	NOUN
emaj-70	86	20	sheets	sheet	NOUN
emaj-70	86	21	according	accord	VERB
emaj-70	86	22	to	to	ADP
emaj-70	86	23	us	us	PROPN
emaj-70	86	24	gaap	gaap	NOUN
emaj-70	86	25	format	format	NOUN
emaj-70	86	26	or	or	CCONJ
emaj-70	86	27	according	accord	VERB
emaj-70	86	28	to	to	ADP
emaj-70	86	29	the	the	DET
emaj-70	86	30	article	article	NOUN
emaj-70	86	31	9	9	NUM
emaj-70	86	32	of	of	ADP
emaj-70	86	33	the	the	DET
emaj-70	86	34	4th	4th	ADJ
emaj-70	86	35	directive	directive	NOUN
emaj-70	86	36	.	.	PUNCT
emaj-70	87	1	in	in	ADP
emaj-70	87	2	this	this	DET
emaj-70	87	3	regard	regard	NOUN
emaj-70	87	4	,	,	PUNCT
emaj-70	87	5	given	give	VERB
emaj-70	87	6	the	the	DET
emaj-70	87	7	flexibility	flexibility	NOUN
emaj-70	87	8	provided	provide	VERB
emaj-70	87	9	by	by	ADP
emaj-70	87	10	ifrs	ifrs	NOUN
emaj-70	87	11	practice	practice	NOUN
emaj-70	87	12	to	to	PART
emaj-70	87	13	present	present	VERB
emaj-70	87	14	a	a	DET
emaj-70	87	15	specific	specific	ADJ
emaj-70	87	16	format	format	NOUN
emaj-70	87	17	of	of	ADP
emaj-70	87	18	balance	balance	NOUN
emaj-70	87	19	sheet	sheet	NOUN
emaj-70	87	20	,	,	PUNCT
emaj-70	87	21	our	our	PRON
emaj-70	87	22	results	result	NOUN
emaj-70	87	23	indicate	indicate	VERB
emaj-70	87	24	that	that	SCONJ
emaj-70	87	25	some	some	DET
emaj-70	87	26	german	german	ADJ
emaj-70	87	27	entities	entity	NOUN
emaj-70	87	28	,	,	PUNCT
emaj-70	87	29	still	still	ADV
emaj-70	87	30	,	,	PUNCT
emaj-70	87	31	use	use	VERB
emaj-70	87	32	us	us	PROPN
emaj-70	87	33	gaap	gaap	NOUN
emaj-70	87	34	format	format	NOUN
emaj-70	87	35	of	of	ADP
emaj-70	87	36	balance	balance	NOUN
emaj-70	87	37	sheet	sheet	NOUN
emaj-70	87	38	under	under	ADP
emaj-70	87	39	ifrs	ifrs	NOUN
emaj-70	87	40	practice	practice	NOUN
emaj-70	87	41	as	as	ADP
emaj-70	87	42	a	a	DET
emaj-70	87	43	reflection	reflection	NOUN
emaj-70	87	44	us	us	PROPN
emaj-70	87	45	gaap	gaap	PROPN
emaj-70	87	46	over	over	ADP
emaj-70	87	47	ifrs	ifrs	PROPN
emaj-70	87	48	.	.	PUNCT
emaj-70	88	1	britain	britain	PROPN
emaj-70	88	2	:	:	PUNCT
emaj-70	88	3	british	british	ADJ
emaj-70	88	4	accounting	accounting	NOUN
emaj-70	88	5	system	system	NOUN
emaj-70	88	6	has	have	AUX
emaj-70	88	7	been	be	AUX
emaj-70	88	8	influenced	influence	VERB
emaj-70	88	9	by	by	ADP
emaj-70	88	10	the	the	DET
emaj-70	88	11	4th	4th	ADJ
emaj-70	88	12	directive	directive	NOUN
emaj-70	88	13	.	.	PUNCT
emaj-70	89	1	companies	company	NOUN
emaj-70	89	2	act	act	VERB
emaj-70	89	3	1981	1981	NUM
emaj-70	89	4	introduced	introduce	VERB
emaj-70	89	5	new	new	ADJ
emaj-70	89	6	formats	format	NOUN
emaj-70	89	7	of	of	ADP
emaj-70	89	8	balance	balance	NOUN
emaj-70	89	9	sheet(napier	sheet(napier	ADV
emaj-70	89	10	2010	2010	NUM
emaj-70	89	11	,	,	PUNCT
emaj-70	89	12	266	266	NUM
emaj-70	89	13	)	)	PUNCT
emaj-70	89	14	.	.	PUNCT
emaj-70	90	1	as	as	ADP
emaj-70	90	2	of	of	ADP
emaj-70	90	3	2008	2008	NUM
emaj-70	90	4	,	,	PUNCT
emaj-70	90	5	related	relate	VERB
emaj-70	90	6	british	british	ADJ
emaj-70	90	7	regulations	regulation	NOUN
emaj-70	90	8	provide	provide	VERB
emaj-70	90	9	two	two	NUM
emaj-70	90	10	formats	format	NOUN
emaj-70	90	11	of	of	ADP
emaj-70	90	12	balance	balance	NOUN
emaj-70	90	13	sheet	sheet	NOUN
emaj-70	90	14	which	which	PRON
emaj-70	90	15	refer	refer	VERB
emaj-70	90	16	to	to	ADP
emaj-70	90	17	article	article	NOUN
emaj-70	90	18	9	9	NUM
emaj-70	90	19	and	and	CCONJ
emaj-70	90	20	10	10	NUM
emaj-70	90	21	of	of	ADP
emaj-70	90	22	the	the	DET
emaj-70	90	23	4th	4th	ADJ
emaj-70	90	24	directive	directive	NOUN
emaj-70	90	25	.	.	PUNCT
emaj-70	91	1	however	however	ADV
emaj-70	91	2	,	,	PUNCT
emaj-70	91	3	many	many	ADJ
emaj-70	91	4	companies	company	NOUN
emaj-70	91	5	do	do	AUX
emaj-70	91	6	not	not	PART
emaj-70	91	7	absolutely	absolutely	ADV
emaj-70	91	8	and	and	CCONJ
emaj-70	91	9	precisely	precisely	ADV
emaj-70	91	10	use	use	VERB
emaj-70	91	11	these	these	DET
emaj-70	91	12	formats(nobes	formats(nobe	NOUN
emaj-70	91	13	and	and	CCONJ
emaj-70	91	14	parker	parker	PROPN
emaj-70	91	15	2008	2008	NUM
emaj-70	91	16	,	,	PUNCT
emaj-70	91	17	336	336	NUM
emaj-70	91	18	)	)	PUNCT
emaj-70	91	19	.	.	PUNCT
emaj-70	92	1	as	as	ADP
emaj-70	92	2	a	a	DET
emaj-70	92	3	reflection	reflection	NOUN
emaj-70	92	4	of	of	ADP
emaj-70	92	5	this	this	DET
emaj-70	92	6	situation	situation	NOUN
emaj-70	92	7	,	,	PUNCT
emaj-70	92	8	we	we	PRON
emaj-70	92	9	observed	observe	VERB
emaj-70	92	10	that	that	SCONJ
emaj-70	92	11	the	the	DET
emaj-70	92	12	majority	majority	NOUN
emaj-70	92	13	of	of	ADP
emaj-70	92	14	british	british	ADJ
emaj-70	92	15	entities	entity	NOUN
emaj-70	92	16	use	use	VERB
emaj-70	92	17	the	the	DET
emaj-70	92	18	anglovolume	anglovolume	NOUN
emaj-70	92	19	5	5	NUM
emaj-70	92	20	no	no	DET
emaj-70	92	21	1	1	NUM
emaj-70	92	22	(	(	PUNCT
emaj-70	92	23	2015	2015	NUM
emaj-70	92	24	)	)	PUNCT
emaj-70	92	25	|	|	ADV
emaj-70	92	26	issn	issn	VERB
emaj-70	92	27	2158	2158	NUM
emaj-70	92	28	-	-	SYM
emaj-70	92	29	8708	8708	NUM
emaj-70	92	30	(	(	PUNCT
emaj-70	92	31	online	online	NOUN
emaj-70	92	32	)	)	PUNCT
emaj-70	92	33	|	|	ADV
emaj-70	92	34	doi	doi	X
emaj-70	92	35	10.5195	10.5195	NUM
emaj-70	92	36	/	/	SYM
emaj-70	92	37	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	93	1	|	|	ADV
emaj-70	93	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-70	93	3	a	a	DET
emaj-70	93	4	country	country	NOUN
emaj-70	93	5	specific	specific	ADJ
emaj-70	93	6	approach	approach	NOUN
emaj-70	93	7	to	to	ADP
emaj-70	93	8	ifrs	ifrs	PROPN
emaj-70	93	9	accounting	accounting	NOUN
emaj-70	93	10	policy	policy	NOUN
emaj-70	93	11	choice	choice	NOUN
emaj-70	93	12	in	in	ADP
emaj-70	93	13	the	the	DET
emaj-70	93	14	european	european	ADJ
emaj-70	93	15	,	,	PUNCT
emaj-70	93	16	australian	australian	ADJ
emaj-70	93	17	and	and	CCONJ
emaj-70	93	18	turkish	turkish	ADJ
emaj-70	93	19	context	context	NOUN
emaj-70	93	20	page	page	NOUN
emaj-70	93	21	|66|	|66|	NOUN
emaj-70	93	22	emerging	emerge	VERB
emaj-70	93	23	markets	market	NOUN
emaj-70	93	24	journal	journal	PROPN
emaj-70	93	25	saxon	saxon	NOUN
emaj-70	93	26	balance	balance	NOUN
emaj-70	93	27	sheet	sheet	NOUN
emaj-70	93	28	e	e	NOUN
emaj-70	93	29	format	format	NOUN
emaj-70	93	30	which	which	PRON
emaj-70	93	31	creates	create	VERB
emaj-70	93	32	the	the	DET
emaj-70	93	33	concept	concept	NOUN
emaj-70	93	34	of	of	ADP
emaj-70	93	35	"	"	PUNCT
emaj-70	93	36	net	net	ADJ
emaj-70	93	37	assets	asset	NOUN
emaj-70	93	38	"	"	PUNCT
emaj-70	93	39	rather	rather	ADV
emaj-70	93	40	than	than	ADP
emaj-70	93	41	"	"	PUNCT
emaj-70	93	42	net	net	ADJ
emaj-70	93	43	current	current	ADJ
emaj-70	93	44	assets	asset	NOUN
emaj-70	93	45	"	"	PUNCT
emaj-70	93	46	as	as	SCONJ
emaj-70	93	47	it	it	PRON
emaj-70	93	48	is	be	AUX
emaj-70	93	49	in	in	ADP
emaj-70	93	50	article	article	NOUN
emaj-70	93	51	10	10	NUM
emaj-70	93	52	.	.	PUNCT
emaj-70	94	1	our	our	PRON
emaj-70	94	2	results	result	NOUN
emaj-70	94	3	indicate	indicate	VERB
emaj-70	94	4	that	that	SCONJ
emaj-70	94	5	the	the	DET
emaj-70	94	6	adoption	adoption	NOUN
emaj-70	94	7	of	of	ADP
emaj-70	94	8	anglo	anglo	ADJ
emaj-70	94	9	-	-	PUNCT
emaj-70	94	10	saxon	saxon	NOUN
emaj-70	94	11	balance	balance	NOUN
emaj-70	94	12	sheet	sheet	NOUN
emaj-70	94	13	is	be	AUX
emaj-70	94	14	stronger	strong	ADJ
emaj-70	94	15	than	than	ADP
emaj-70	94	16	the	the	DET
emaj-70	94	17	adoption	adoption	NOUN
emaj-70	94	18	of	of	ADP
emaj-70	94	19	european	european	ADJ
emaj-70	94	20	one	one	NUM
emaj-70	94	21	in	in	ADP
emaj-70	94	22	britain	britain	PROPN
emaj-70	94	23	.	.	PUNCT
emaj-70	95	1	australia	australia	PROPN
emaj-70	95	2	:	:	PUNCT
emaj-70	95	3	before	before	SCONJ
emaj-70	95	4	the	the	DET
emaj-70	95	5	full	full	ADJ
emaj-70	95	6	adoption	adoption	NOUN
emaj-70	95	7	of	of	ADP
emaj-70	95	8	ifrs	ifrs	PROPN
emaj-70	95	9	,	,	PUNCT
emaj-70	95	10	presentation	presentation	NOUN
emaj-70	95	11	of	of	ADP
emaj-70	95	12	balance	balance	NOUN
emaj-70	95	13	sheet	sheet	NOUN
emaj-70	95	14	in	in	ADP
emaj-70	95	15	australian	australian	ADJ
emaj-70	95	16	local	local	ADJ
emaj-70	95	17	accounting	accounting	NOUN
emaj-70	95	18	practice	practice	NOUN
emaj-70	95	19	was	be	AUX
emaj-70	95	20	regulated	regulate	VERB
emaj-70	95	21	by	by	ADP
emaj-70	95	22	the	the	DET
emaj-70	95	23	former	former	ADJ
emaj-70	95	24	accounting	accounting	NOUN
emaj-70	95	25	standard	standard	PROPN
emaj-70	95	26	aasb	aasb	VERB
emaj-70	95	27	1040	1040	NUM
emaj-70	95	28	statement	statement	NOUN
emaj-70	95	29	of	of	ADP
emaj-70	95	30	financial	financial	ADJ
emaj-70	95	31	position	position	NOUN
emaj-70	95	32	that	that	PRON
emaj-70	95	33	provides	provide	VERB
emaj-70	95	34	two	two	NUM
emaj-70	95	35	formats	format	NOUN
emaj-70	95	36	either	either	CCONJ
emaj-70	95	37	by	by	ADP
emaj-70	95	38	term	term	NOUN
emaj-70	95	39	or	or	CCONJ
emaj-70	95	40	by	by	ADP
emaj-70	95	41	nature	nature	NOUN
emaj-70	95	42	.	.	PUNCT
emaj-70	96	1	also	also	ADV
emaj-70	96	2	,	,	PUNCT
emaj-70	96	3	a	a	DET
emaj-70	96	4	balance	balance	NOUN
emaj-70	96	5	sheet	sheet	NOUN
emaj-70	96	6	by	by	ADP
emaj-70	96	7	term	term	NOUN
emaj-70	96	8	can	can	AUX
emaj-70	96	9	be	be	AUX
emaj-70	96	10	presented	present	VERB
emaj-70	96	11	based	base	VERB
emaj-70	96	12	on	on	ADP
emaj-70	96	13	either	either	CCONJ
emaj-70	96	14	us	us	PROPN
emaj-70	96	15	gaap	gaap	PROPN
emaj-70	96	16	or	or	CCONJ
emaj-70	96	17	anglo	anglo	ADJ
emaj-70	96	18	-	-	PUNCT
emaj-70	96	19	saxon	saxon	NOUN
emaj-70	96	20	format	format	NOUN
emaj-70	96	21	.	.	PUNCT
emaj-70	97	1	in	in	ADP
emaj-70	97	2	this	this	DET
emaj-70	97	3	context	context	NOUN
emaj-70	97	4	,	,	PUNCT
emaj-70	97	5	our	our	PRON
emaj-70	97	6	results	result	NOUN
emaj-70	97	7	show	show	VERB
emaj-70	97	8	that	that	SCONJ
emaj-70	97	9	australian	australian	ADJ
emaj-70	97	10	entities	entity	NOUN
emaj-70	97	11	prefer	prefer	VERB
emaj-70	97	12	the	the	DET
emaj-70	97	13	anglo	anglo	ADJ
emaj-70	97	14	-	-	PUNCT
emaj-70	97	15	saxon	saxon	NOUN
emaj-70	97	16	format	format	NOUN
emaj-70	97	17	f	f	PROPN
emaj-70	97	18	.	.	PUNCT
emaj-70	98	1	this	this	PRON
emaj-70	98	2	constitutes	constitute	VERB
emaj-70	98	3	a	a	DET
emaj-70	98	4	reflection	reflection	NOUN
emaj-70	98	5	of	of	ADP
emaj-70	98	6	local	local	ADJ
emaj-70	98	7	accounting	accounting	NOUN
emaj-70	98	8	practice	practice	NOUN
emaj-70	98	9	over	over	ADP
emaj-70	98	10	ifrs	ifrs	NOUN
emaj-70	98	11	practice	practice	NOUN
emaj-70	98	12	.	.	PUNCT
emaj-70	99	1	turkey	turkey	PROPN
emaj-70	99	2	:	:	PUNCT
emaj-70	99	3	since	since	SCONJ
emaj-70	99	4	1960s	1960	NOUN
emaj-70	99	5	,	,	PUNCT
emaj-70	99	6	turkish	turkish	ADJ
emaj-70	99	7	accounting	accounting	NOUN
emaj-70	99	8	regulations	regulation	NOUN
emaj-70	99	9	have	have	AUX
emaj-70	99	10	been	be	AUX
emaj-70	99	11	established	establish	VERB
emaj-70	99	12	based	base	VERB
emaj-70	99	13	on	on	ADP
emaj-70	99	14	the	the	DET
emaj-70	99	15	united	united	PROPN
emaj-70	99	16	states	states	PROPN
emaj-70	99	17	model(catalin	model(catalin	PROPN
emaj-70	99	18	nicolae	nicolae	PROPN
emaj-70	99	19	albu	albu	PROPN
emaj-70	99	20	et	et	PROPN
emaj-70	99	21	al	al	PROPN
emaj-70	99	22	.	.	PROPN
emaj-70	99	23	2013	2013	NUM
emaj-70	99	24	,	,	PUNCT
emaj-70	99	25	150	150	NUM
emaj-70	99	26	)	)	PUNCT
emaj-70	99	27	because	because	SCONJ
emaj-70	99	28	successful	successful	ADJ
emaj-70	99	29	individuals	individual	NOUN
emaj-70	99	30	that	that	PRON
emaj-70	99	31	have	have	AUX
emaj-70	99	32	been	be	AUX
emaj-70	99	33	trained	train	VERB
emaj-70	99	34	and	and	CCONJ
emaj-70	99	35	have	have	AUX
emaj-70	99	36	taken	take	VERB
emaj-70	99	37	graduate	graduate	ADJ
emaj-70	99	38	degrees	degree	NOUN
emaj-70	99	39	from	from	ADP
emaj-70	99	40	the	the	DET
emaj-70	99	41	late	late	ADJ
emaj-70	99	42	1950s	1950	NOUN
emaj-70	99	43	,	,	PUNCT
emaj-70	99	44	particularly	particularly	ADV
emaj-70	99	45	,	,	PUNCT
emaj-70	99	46	in	in	ADP
emaj-70	99	47	the	the	DET
emaj-70	99	48	us	us	PROPN
emaj-70	99	49	,	,	PUNCT
emaj-70	99	50	implemented	implement	VERB
emaj-70	99	51	their	their	PRON
emaj-70	99	52	accounting	accounting	NOUN
emaj-70	99	53	expertise	expertise	NOUN
emaj-70	99	54	over	over	ADP
emaj-70	99	55	the	the	DET
emaj-70	99	56	turkish	turkish	ADJ
emaj-70	99	57	accounting	accounting	NOUN
emaj-70	99	58	system	system	NOUN
emaj-70	99	59	and	and	CCONJ
emaj-70	99	60	a	a	DET
emaj-70	99	61	uniform	uniform	ADJ
emaj-70	99	62	chat	chat	NOUN
emaj-70	99	63	of	of	ADP
emaj-70	99	64	accounts	account	NOUN
emaj-70	99	65	was	be	AUX
emaj-70	99	66	developed	develop	VERB
emaj-70	99	67	for	for	ADP
emaj-70	99	68	state	state	NOUN
emaj-70	99	69	economic	economic	ADJ
emaj-70	99	70	enterprises	enterprise	NOUN
emaj-70	99	71	in	in	ADP
emaj-70	99	72	1974	1974	NUM
emaj-70	99	73	under	under	ADP
emaj-70	99	74	the	the	DET
emaj-70	99	75	heavy	heavy	ADJ
emaj-70	99	76	influence	influence	NOUN
emaj-70	99	77	of	of	ADP
emaj-70	99	78	the	the	DET
emaj-70	99	79	american	american	PROPN
emaj-70	99	80	system(simga	system(simga	PROPN
emaj-70	99	81	-	-	PUNCT
emaj-70	99	82	mugan	mugan	NOUN
emaj-70	99	83	1995	1995	NUM
emaj-70	99	84	,	,	PUNCT
emaj-70	99	85	354	354	NUM
emaj-70	99	86	)	)	PUNCT
emaj-70	99	87	.	.	PUNCT
emaj-70	100	1	that	that	PRON
emaj-70	100	2	's	be	AUX
emaj-70	100	3	why	why	SCONJ
emaj-70	100	4	,	,	PUNCT
emaj-70	100	5	a	a	DET
emaj-70	100	6	us	us	PROPN
emaj-70	100	7	gaap	gaap	NOUN
emaj-70	100	8	based	base	VERB
emaj-70	100	9	balance	balance	NOUN
emaj-70	100	10	sheet	sheet	NOUN
emaj-70	100	11	was	be	AUX
emaj-70	100	12	adopted	adopt	VERB
emaj-70	100	13	in	in	ADP
emaj-70	100	14	turkey	turkey	NOUN
emaj-70	100	15	.	.	PUNCT
emaj-70	101	1	in	in	ADP
emaj-70	101	2	1992	1992	NUM
emaj-70	101	3	,	,	PUNCT
emaj-70	101	4	the	the	DET
emaj-70	101	5	first	first	ADJ
emaj-70	101	6	communiqué	communiqué	NOUN
emaj-70	101	7	on	on	ADP
emaj-70	101	8	accounting	accounting	NOUN
emaj-70	101	9	system	system	NOUN
emaj-70	101	10	that	that	PRON
emaj-70	101	11	regulates	regulate	VERB
emaj-70	101	12	local	local	ADJ
emaj-70	101	13	accounting	accounting	NOUN
emaj-70	101	14	system	system	NOUN
emaj-70	101	15	,	,	PUNCT
emaj-70	101	16	was	be	AUX
emaj-70	101	17	published	publish	VERB
emaj-70	101	18	under	under	ADP
emaj-70	101	19	the	the	DET
emaj-70	101	20	influence	influence	NOUN
emaj-70	101	21	of	of	ADP
emaj-70	101	22	the	the	DET
emaj-70	101	23	4th	4th	ADJ
emaj-70	101	24	directive	directive	NOUN
emaj-70	101	25	;	;	PUNCT
emaj-70	101	26	however	however	ADV
emaj-70	101	27	,	,	PUNCT
emaj-70	101	28	the	the	DET
emaj-70	101	29	format	format	NOUN
emaj-70	101	30	of	of	ADP
emaj-70	101	31	the	the	DET
emaj-70	101	32	balance	balance	NOUN
emaj-70	101	33	sheet	sheet	NOUN
emaj-70	101	34	has	have	AUX
emaj-70	101	35	been	be	AUX
emaj-70	101	36	kept(akdogan	kept(akdogan	PROPN
emaj-70	101	37	1991	1991	NUM
emaj-70	101	38	,	,	PUNCT
emaj-70	101	39	26	26	NUM
emaj-70	101	40	)	)	PUNCT
emaj-70	101	41	.	.	PUNCT
emaj-70	102	1	in	in	ADP
emaj-70	102	2	this	this	DET
emaj-70	102	3	context	context	NOUN
emaj-70	102	4	,	,	PUNCT
emaj-70	102	5	our	our	PRON
emaj-70	102	6	observations	observation	NOUN
emaj-70	102	7	indicate	indicate	VERB
emaj-70	102	8	that	that	SCONJ
emaj-70	102	9	turkish	turkish	ADJ
emaj-70	102	10	entities	entity	NOUN
emaj-70	102	11	still	still	ADV
emaj-70	102	12	present	present	VERB
emaj-70	102	13	their	their	PRON
emaj-70	102	14	balance	balance	NOUN
emaj-70	102	15	sheets	sheet	NOUN
emaj-70	102	16	according	accord	VERB
emaj-70	102	17	to	to	ADP
emaj-70	102	18	the	the	DET
emaj-70	102	19	existing	exist	VERB
emaj-70	102	20	format	format	NOUN
emaj-70	102	21	as	as	ADP
emaj-70	102	22	a	a	DET
emaj-70	102	23	reflection	reflection	NOUN
emaj-70	102	24	of	of	ADP
emaj-70	102	25	local	local	ADJ
emaj-70	102	26	accounting	accounting	NOUN
emaj-70	102	27	practice	practice	NOUN
emaj-70	102	28	over	over	ADP
emaj-70	102	29	ifrs	ifrs	PROPN
emaj-70	102	30	.	.	PUNCT
emaj-70	103	1	4	4	NUM
emaj-70	103	2	.	.	X
emaj-70	103	3	presentation	presentation	NOUN
emaj-70	103	4	of	of	ADP
emaj-70	103	5	statement	statement	NOUN
emaj-70	103	6	of	of	ADP
emaj-70	103	7	comprehensive	comprehensive	ADJ
emaj-70	103	8	income	income	NOUN
emaj-70	103	9	:	:	PUNCT
emaj-70	103	10	this	this	PRON
emaj-70	103	11	is	be	AUX
emaj-70	103	12	a	a	DET
emaj-70	103	13	new	new	ADJ
emaj-70	103	14	financial	financial	ADJ
emaj-70	103	15	statement	statement	NOUN
emaj-70	103	16	under	under	ADP
emaj-70	103	17	ifrs	ifrs	PROPN
emaj-70	103	18	and	and	CCONJ
emaj-70	103	19	became	become	VERB
emaj-70	103	20	compulsory	compulsory	ADJ
emaj-70	103	21	via	via	ADP
emaj-70	103	22	ias	ias	PROPN
emaj-70	103	23	1	1	NUM
emaj-70	103	24	(	(	PUNCT
emaj-70	103	25	2007	2007	NUM
emaj-70	103	26	)	)	PUNCT
emaj-70	103	27	.	.	PUNCT
emaj-70	104	1	it	it	PRON
emaj-70	104	2	can	can	AUX
emaj-70	104	3	be	be	AUX
emaj-70	104	4	presented	present	VERB
emaj-70	104	5	either	either	CCONJ
emaj-70	104	6	as	as	ADP
emaj-70	104	7	a	a	DET
emaj-70	104	8	single	single	ADJ
emaj-70	104	9	statement	statement	NOUN
emaj-70	104	10	or	or	CCONJ
emaj-70	104	11	as	as	ADP
emaj-70	104	12	two	two	NUM
emaj-70	104	13	separate	separate	ADJ
emaj-70	104	14	statements(traditional	statements(traditional	ADJ
emaj-70	104	15	income	income	NOUN
emaj-70	104	16	statement	statement	NOUN
emaj-70	104	17	and	and	CCONJ
emaj-70	104	18	statement	statement	NOUN
emaj-70	104	19	of	of	ADP
emaj-70	104	20	comprehensive	comprehensive	ADJ
emaj-70	104	21	income)(iasb	income)(iasb	NOUN
emaj-70	104	22	2010	2010	NUM
emaj-70	104	23	,	,	PUNCT
emaj-70	104	24	a308	a308	NUM
emaj-70	104	25	)	)	PUNCT
emaj-70	104	26	.	.	PUNCT
emaj-70	105	1	in	in	ADP
emaj-70	105	2	this	this	DET
emaj-70	105	3	context	context	NOUN
emaj-70	105	4	,	,	PUNCT
emaj-70	105	5	we	we	PRON
emaj-70	105	6	questioned	question	VERB
emaj-70	105	7	the	the	DET
emaj-70	105	8	following	follow	VERB
emaj-70	105	9	hypothesis	hypothesis	NOUN
emaj-70	105	10	:	:	PUNCT
emaj-70	105	11	h4	h4	NOUN
emaj-70	105	12	:	:	PUNCT
emaj-70	105	13	early	early	ADV
emaj-70	105	14	adopting	adopt	VERB
emaj-70	105	15	entities	entity	NOUN
emaj-70	105	16	of	of	ADP
emaj-70	105	17	ias	ias	PROPN
emaj-70	105	18	1(2007	1(2007	NUM
emaj-70	105	19	)	)	PUNCT
emaj-70	105	20	are	be	AUX
emaj-70	105	21	inclined	incline	VERB
emaj-70	105	22	to	to	PART
emaj-70	105	23	use	use	VERB
emaj-70	105	24	two	two	NUM
emaj-70	105	25	statement	statement	NOUN
emaj-70	105	26	approach	approach	NOUN
emaj-70	105	27	rather	rather	ADV
emaj-70	105	28	than	than	ADP
emaj-70	105	29	one	one	NUM
emaj-70	105	30	statement	statement	NOUN
emaj-70	105	31	approach	approach	NOUN
emaj-70	105	32	.	.	PUNCT
emaj-70	106	1	our	our	PRON
emaj-70	106	2	observations	observation	NOUN
emaj-70	106	3	accepted	accept	VERB
emaj-70	106	4	this	this	DET
emaj-70	106	5	hypothesis	hypothesis	NOUN
emaj-70	106	6	,	,	PUNCT
emaj-70	106	7	because	because	SCONJ
emaj-70	106	8	we	we	PRON
emaj-70	106	9	determined	determine	VERB
emaj-70	106	10	that	that	SCONJ
emaj-70	106	11	all	all	DET
emaj-70	106	12	early	early	ADJ
emaj-70	106	13	adopting	adopt	VERB
emaj-70	106	14	entities	entity	NOUN
emaj-70	106	15	prefer	prefer	VERB
emaj-70	106	16	two	two	NUM
emaj-70	106	17	statement	statement	NOUN
emaj-70	106	18	approach	approach	NOUN
emaj-70	106	19	.	.	PUNCT
emaj-70	107	1	the	the	DET
emaj-70	107	2	reasons	reason	NOUN
emaj-70	107	3	behind	behind	ADP
emaj-70	107	4	this	this	DET
emaj-70	107	5	preference	preference	NOUN
emaj-70	107	6	are	be	AUX
emaj-70	107	7	based	base	VERB
emaj-70	107	8	on	on	ADP
emaj-70	107	9	the	the	DET
emaj-70	107	10	fact	fact	NOUN
emaj-70	107	11	that	that	SCONJ
emaj-70	107	12	this	this	DET
emaj-70	107	13	financial	financial	ADJ
emaj-70	107	14	statement	statement	NOUN
emaj-70	107	15	does	do	AUX
emaj-70	107	16	not	not	PART
emaj-70	107	17	exist	exist	VERB
emaj-70	107	18	in	in	ADP
emaj-70	107	19	local	local	ADJ
emaj-70	107	20	accounting	accounting	NOUN
emaj-70	107	21	practice	practice	NOUN
emaj-70	107	22	of	of	ADP
emaj-70	107	23	all	all	DET
emaj-70	107	24	countries	country	NOUN
emaj-70	107	25	except	except	SCONJ
emaj-70	107	26	britain	britain	PROPN
emaj-70	107	27	and	and	CCONJ
emaj-70	107	28	entities	entity	NOUN
emaj-70	107	29	do	do	AUX
emaj-70	107	30	not	not	PART
emaj-70	107	31	want	want	VERB
emaj-70	107	32	to	to	PART
emaj-70	107	33	make	make	VERB
emaj-70	107	34	any	any	DET
emaj-70	107	35	complicated	complicated	ADJ
emaj-70	107	36	presentation	presentation	NOUN
emaj-70	107	37	of	of	ADP
emaj-70	107	38	profit	profit	NOUN
emaj-70	107	39	/	/	SYM
emaj-70	107	40	loss	loss	NOUN
emaj-70	107	41	for	for	ADP
emaj-70	107	42	the	the	DET
emaj-70	107	43	period	period	NOUN
emaj-70	107	44	and	and	CCONJ
emaj-70	107	45	total	total	ADJ
emaj-70	107	46	comprehensive	comprehensive	ADJ
emaj-70	107	47	income	income	NOUN
emaj-70	107	48	.	.	PUNCT
emaj-70	108	1	on	on	ADP
emaj-70	108	2	the	the	DET
emaj-70	108	3	other	other	ADJ
emaj-70	108	4	hand	hand	NOUN
emaj-70	108	5	,	,	PUNCT
emaj-70	108	6	this	this	DET
emaj-70	108	7	statement	statement	NOUN
emaj-70	108	8	volume	volume	NOUN
emaj-70	108	9	5	5	NUM
emaj-70	108	10	no	no	DET
emaj-70	108	11	1	1	NUM
emaj-70	108	12	(	(	PUNCT
emaj-70	108	13	2015	2015	NUM
emaj-70	108	14	)	)	PUNCT
emaj-70	108	15	|	|	ADV
emaj-70	108	16	issn	issn	VERB
emaj-70	108	17	2158	2158	NUM
emaj-70	108	18	-	-	SYM
emaj-70	108	19	8708	8708	NUM
emaj-70	108	20	(	(	PUNCT
emaj-70	108	21	online	online	NOUN
emaj-70	108	22	)	)	PUNCT
emaj-70	108	23	|	|	ADV
emaj-70	108	24	doi	doi	X
emaj-70	108	25	10.5195	10.5195	NUM
emaj-70	108	26	/	/	SYM
emaj-70	108	27	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	109	1	|	|	NOUN
emaj-70	109	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-70	109	3	prof	prof	PROPN
emaj-70	109	4	.	.	PUNCT
emaj-70	110	1	dr	dr	PROPN
emaj-70	110	2	.	.	PROPN
emaj-70	110	3	nalan	nalan	PROPN
emaj-70	110	4	akdogan	akdogan	PROPN
emaj-70	110	5	,	,	PUNCT
emaj-70	110	6	assist	assist	NOUN
emaj-70	110	7	.	.	PUNCT
emaj-70	111	1	prof	prof	PROPN
emaj-70	111	2	.	.	PUNCT
emaj-70	112	1	dr	dr	PROPN
emaj-70	112	2	.	.	PROPN
emaj-70	112	3	can	can	AUX
emaj-70	112	4	ozturk	ozturk	VERB
emaj-70	112	5	emerging	emerge	VERB
emaj-70	112	6	markets	market	NOUN
emaj-70	112	7	journal	journal	NOUN
emaj-70	112	8	|	|	ADV
emaj-70	112	9	p	p	NOUN
emaj-70	112	10	a	a	DET
emaj-70	112	11	g	g	NOUN
emaj-70	112	12	e	e	NOUN
emaj-70	112	13	|67	|67	NUM
emaj-70	112	14	was	be	AUX
emaj-70	112	15	regulated	regulate	VERB
emaj-70	112	16	by	by	ADP
emaj-70	112	17	the	the	DET
emaj-70	112	18	former	former	ADJ
emaj-70	112	19	accounting	accounting	NOUN
emaj-70	112	20	standard	standard	NOUN
emaj-70	112	21	frs	frs	PROPN
emaj-70	112	22	3	3	NUM
emaj-70	112	23	reporting	report	VERB
emaj-70	112	24	financial	financial	ADJ
emaj-70	112	25	performance	performance	NOUN
emaj-70	112	26	in	in	ADP
emaj-70	112	27	britain	britain	PROPN
emaj-70	112	28	according	accord	VERB
emaj-70	112	29	to	to	ADP
emaj-70	112	30	two	two	NUM
emaj-70	112	31	statement	statement	NOUN
emaj-70	112	32	approach(accounting	approach(accounting	NOUN
emaj-70	112	33	standards	standard	NOUN
emaj-70	112	34	board	board	NOUN
emaj-70	112	35	1992	1992	NUM
emaj-70	112	36	,	,	PUNCT
emaj-70	112	37	32	32	NUM
emaj-70	112	38	)	)	PUNCT
emaj-70	112	39	.	.	PUNCT
emaj-70	113	1	since	since	SCONJ
emaj-70	113	2	our	our	PRON
emaj-70	113	3	results	result	NOUN
emaj-70	113	4	show	show	VERB
emaj-70	113	5	that	that	SCONJ
emaj-70	113	6	all	all	PRON
emaj-70	113	7	early	early	ADV
emaj-70	113	8	adopting	adopt	VERB
emaj-70	113	9	british	british	ADJ
emaj-70	113	10	entities	entity	NOUN
emaj-70	113	11	prefer	prefer	VERB
emaj-70	113	12	the	the	DET
emaj-70	113	13	two	two	NUM
emaj-70	113	14	statement	statement	NOUN
emaj-70	113	15	approach	approach	NOUN
emaj-70	113	16	,	,	PUNCT
emaj-70	113	17	this	this	PRON
emaj-70	113	18	is	be	AUX
emaj-70	113	19	a	a	DET
emaj-70	113	20	reflection	reflection	NOUN
emaj-70	113	21	of	of	ADP
emaj-70	113	22	local	local	ADJ
emaj-70	113	23	accounting	accounting	NOUN
emaj-70	113	24	practice	practice	NOUN
emaj-70	113	25	over	over	ADP
emaj-70	113	26	ifrs	ifrs	PROPN
emaj-70	113	27	.	.	PUNCT
emaj-70	114	1	5	5	NUM
emaj-70	114	2	.	.	X
emaj-70	114	3	presentation	presentation	NOUN
emaj-70	114	4	of	of	ADP
emaj-70	114	5	traditional	traditional	ADJ
emaj-70	114	6	income	income	NOUN
emaj-70	114	7	statement	statement	NOUN
emaj-70	114	8	:	:	PUNCT
emaj-70	114	9	according	accord	VERB
emaj-70	114	10	to	to	ADP
emaj-70	114	11	ias	ias	PROPN
emaj-70	114	12	1	1	NUM
emaj-70	114	13	,	,	PUNCT
emaj-70	114	14	traditional	traditional	ADJ
emaj-70	114	15	income	income	NOUN
emaj-70	114	16	statement	statement	NOUN
emaj-70	114	17	can	can	AUX
emaj-70	114	18	be	be	AUX
emaj-70	114	19	prepared	prepare	VERB
emaj-70	114	20	either	either	CCONJ
emaj-70	114	21	by	by	ADP
emaj-70	114	22	function	function	NOUN
emaj-70	114	23	or	or	CCONJ
emaj-70	114	24	by	by	ADP
emaj-70	114	25	nature(iasb	nature(iasb	PROPN
emaj-70	114	26	2010	2010	NUM
emaj-70	114	27	,	,	PUNCT
emaj-70	114	28	a312	a312	PROPN
emaj-70	114	29	)	)	PUNCT
emaj-70	114	30	.	.	PUNCT
emaj-70	115	1	in	in	ADP
emaj-70	115	2	this	this	DET
emaj-70	115	3	context	context	NOUN
emaj-70	115	4	,	,	PUNCT
emaj-70	115	5	we	we	PRON
emaj-70	115	6	questioned	question	VERB
emaj-70	115	7	the	the	DET
emaj-70	115	8	following	follow	VERB
emaj-70	115	9	hypothesis	hypothesis	NOUN
emaj-70	115	10	:	:	PUNCT
emaj-70	115	11	h5	h5	PROPN
emaj-70	115	12	:	:	PUNCT
emaj-70	115	13	all	all	DET
emaj-70	115	14	entities	entity	NOUN
emaj-70	115	15	are	be	AUX
emaj-70	115	16	inclined	inclined	ADJ
emaj-70	115	17	to	to	PART
emaj-70	115	18	prepare	prepare	VERB
emaj-70	115	19	their	their	PRON
emaj-70	115	20	income	income	NOUN
emaj-70	115	21	statements	statement	NOUN
emaj-70	115	22	by	by	ADP
emaj-70	115	23	function	function	NOUN
emaj-70	115	24	rather	rather	ADV
emaj-70	115	25	than	than	ADP
emaj-70	115	26	by	by	ADP
emaj-70	115	27	nature	nature	NOUN
emaj-70	115	28	our	our	PRON
emaj-70	115	29	observations	observation	NOUN
emaj-70	115	30	rejected	reject	VERB
emaj-70	115	31	this	this	DET
emaj-70	115	32	hypothesis	hypothesis	NOUN
emaj-70	115	33	within	within	ADP
emaj-70	115	34	the	the	DET
emaj-70	115	35	framework	framework	NOUN
emaj-70	115	36	of	of	ADP
emaj-70	115	37	the	the	DET
emaj-70	115	38	following	following	ADJ
emaj-70	115	39	cases	case	NOUN
emaj-70	115	40	:	:	PUNCT
emaj-70	115	41	france	france	PROPN
emaj-70	115	42	:	:	PUNCT
emaj-70	115	43	in	in	ADP
emaj-70	115	44	french	french	ADJ
emaj-70	115	45	accounting	accounting	NOUN
emaj-70	115	46	practice	practice	NOUN
emaj-70	115	47	,	,	PUNCT
emaj-70	115	48	even	even	ADV
emaj-70	115	49	though	though	SCONJ
emaj-70	115	50	an	an	DET
emaj-70	115	51	individual	individual	ADJ
emaj-70	115	52	income	income	NOUN
emaj-70	115	53	statement	statement	NOUN
emaj-70	115	54	by	by	ADP
emaj-70	115	55	nature	nature	NOUN
emaj-70	115	56	is	be	AUX
emaj-70	115	57	required	require	VERB
emaj-70	115	58	,	,	PUNCT
emaj-70	115	59	a	a	DET
emaj-70	115	60	consolidated	consolidated	ADJ
emaj-70	115	61	income	income	NOUN
emaj-70	115	62	statement	statement	NOUN
emaj-70	115	63	either	either	ADV
emaj-70	115	64	by	by	ADP
emaj-70	115	65	function	function	NOUN
emaj-70	115	66	or	or	CCONJ
emaj-70	115	67	by	by	ADP
emaj-70	115	68	nature	nature	NOUN
emaj-70	115	69	can	can	AUX
emaj-70	115	70	be	be	AUX
emaj-70	115	71	prepared(ding	prepared(de	VERB
emaj-70	115	72	at	at	ADP
emaj-70	115	73	al	al	PROPN
emaj-70	115	74	.	.	PROPN
emaj-70	115	75	2008	2008	NUM
emaj-70	115	76	,	,	PUNCT
emaj-70	115	77	147	147	NUM
emaj-70	115	78	)	)	PUNCT
emaj-70	115	79	.	.	PUNCT
emaj-70	116	1	in	in	ADP
emaj-70	116	2	this	this	DET
emaj-70	116	3	context	context	NOUN
emaj-70	116	4	,	,	PUNCT
emaj-70	116	5	our	our	PRON
emaj-70	116	6	results	result	NOUN
emaj-70	116	7	show	show	VERB
emaj-70	116	8	that	that	SCONJ
emaj-70	116	9	french	french	ADJ
emaj-70	116	10	entities	entity	NOUN
emaj-70	116	11	do	do	AUX
emaj-70	116	12	not	not	PART
emaj-70	116	13	strongly	strongly	ADV
emaj-70	116	14	dominate	dominate	VERB
emaj-70	116	15	an	an	DET
emaj-70	116	16	income	income	NOUN
emaj-70	116	17	statement	statement	NOUN
emaj-70	116	18	either	either	ADV
emaj-70	116	19	by	by	ADP
emaj-70	116	20	function	function	NOUN
emaj-70	116	21	or	or	CCONJ
emaj-70	116	22	by	by	ADP
emaj-70	116	23	nature	nature	NOUN
emaj-70	116	24	.	.	PUNCT
emaj-70	117	1	italy	italy	PROPN
emaj-70	117	2	:	:	PUNCT
emaj-70	117	3	in	in	ADP
emaj-70	117	4	italy	italy	PROPN
emaj-70	117	5	,	,	PUNCT
emaj-70	117	6	an	an	DET
emaj-70	117	7	income	income	NOUN
emaj-70	117	8	statement	statement	NOUN
emaj-70	117	9	can	can	AUX
emaj-70	117	10	only	only	ADV
emaj-70	117	11	prepared	prepare	VERB
emaj-70	117	12	by	by	ADP
emaj-70	117	13	nature(cameran	nature(cameran	ADJ
emaj-70	117	14	and	and	CCONJ
emaj-70	117	15	pettinicchio	pettinicchio	VERB
emaj-70	117	16	2010	2010	NUM
emaj-70	117	17	,	,	PUNCT
emaj-70	117	18	101	101	NUM
emaj-70	117	19	)	)	PUNCT
emaj-70	117	20	.	.	PUNCT
emaj-70	118	1	as	as	ADP
emaj-70	118	2	a	a	DET
emaj-70	118	3	reflection	reflection	NOUN
emaj-70	118	4	of	of	ADP
emaj-70	118	5	this	this	DET
emaj-70	118	6	local	local	ADJ
emaj-70	118	7	accounting	accounting	NOUN
emaj-70	118	8	practice	practice	NOUN
emaj-70	118	9	,	,	PUNCT
emaj-70	118	10	we	we	PRON
emaj-70	118	11	observed	observe	VERB
emaj-70	118	12	that	that	SCONJ
emaj-70	118	13	the	the	DET
emaj-70	118	14	majority	majority	NOUN
emaj-70	118	15	of	of	ADP
emaj-70	118	16	italian	italian	ADJ
emaj-70	118	17	entities	entity	NOUN
emaj-70	118	18	are	be	AUX
emaj-70	118	19	inclined	incline	VERB
emaj-70	118	20	to	to	PART
emaj-70	118	21	report	report	VERB
emaj-70	118	22	their	their	PRON
emaj-70	118	23	income	income	NOUN
emaj-70	118	24	statement	statement	NOUN
emaj-70	118	25	by	by	ADP
emaj-70	118	26	nature	nature	NOUN
emaj-70	118	27	under	under	ADP
emaj-70	118	28	ifrs	ifrs	NOUN
emaj-70	118	29	practice	practice	NOUN
emaj-70	118	30	.	.	PUNCT
emaj-70	119	1	germany	germany	PROPN
emaj-70	119	2	:	:	PUNCT
emaj-70	119	3	in	in	ADP
emaj-70	119	4	german	german	ADJ
emaj-70	119	5	accounting	accounting	NOUN
emaj-70	119	6	practice	practice	NOUN
emaj-70	119	7	,	,	PUNCT
emaj-70	119	8	even	even	ADV
emaj-70	119	9	if	if	SCONJ
emaj-70	119	10	an	an	DET
emaj-70	119	11	income	income	NOUN
emaj-70	119	12	statement	statement	NOUN
emaj-70	119	13	by	by	ADP
emaj-70	119	14	function	function	NOUN
emaj-70	119	15	or	or	CCONJ
emaj-70	119	16	by	by	ADP
emaj-70	119	17	nature	nature	NOUN
emaj-70	119	18	is	be	AUX
emaj-70	119	19	allowed	allow	VERB
emaj-70	119	20	,	,	PUNCT
emaj-70	119	21	the	the	DET
emaj-70	119	22	most	most	ADV
emaj-70	119	23	widely	widely	ADV
emaj-70	119	24	selected	select	VERB
emaj-70	119	25	format	format	NOUN
emaj-70	119	26	has	have	AUX
emaj-70	119	27	been	be	AUX
emaj-70	119	28	by	by	ADP
emaj-70	119	29	nature(nobes	nature(nobe	NOUN
emaj-70	119	30	and	and	CCONJ
emaj-70	119	31	parker	parker	PROPN
emaj-70	119	32	2008	2008	NUM
emaj-70	119	33	,	,	PUNCT
emaj-70	119	34	46	46	NUM
emaj-70	119	35	)	)	PUNCT
emaj-70	119	36	.	.	PUNCT
emaj-70	120	1	in	in	ADP
emaj-70	120	2	addition	addition	NOUN
emaj-70	120	3	,	,	PUNCT
emaj-70	120	4	we	we	PRON
emaj-70	120	5	should	should	AUX
emaj-70	120	6	recall	recall	VERB
emaj-70	120	7	that	that	DET
emaj-70	120	8	financial	financial	ADJ
emaj-70	120	9	reporting	reporting	NOUN
emaj-70	120	10	based	base	VERB
emaj-70	120	11	on	on	ADP
emaj-70	120	12	either	either	CCONJ
emaj-70	120	13	us	us	PROPN
emaj-70	120	14	gaap	gaap	PROPN
emaj-70	120	15	or	or	CCONJ
emaj-70	120	16	ifrs	ifrs	PROPN
emaj-70	120	17	have	have	AUX
emaj-70	120	18	been	be	AUX
emaj-70	120	19	permitted	permit	VERB
emaj-70	120	20	until	until	ADP
emaj-70	120	21	the	the	DET
emaj-70	120	22	adoption	adoption	NOUN
emaj-70	120	23	of	of	ADP
emaj-70	120	24	eu	eu	ADJ
emaj-70	120	25	-	-	ADJ
emaj-70	120	26	adopted	adopted	ADJ
emaj-70	120	27	ifrs	ifrs	NOUN
emaj-70	120	28	for	for	ADP
emaj-70	120	29	the	the	DET
emaj-70	120	30	listed	list	VERB
emaj-70	120	31	entities	entity	NOUN
emaj-70	120	32	.	.	PUNCT
emaj-70	121	1	within	within	ADP
emaj-70	121	2	the	the	DET
emaj-70	121	3	framework	framework	NOUN
emaj-70	121	4	of	of	ADP
emaj-70	121	5	this	this	DET
emaj-70	121	6	analysis	analysis	NOUN
emaj-70	121	7	,	,	PUNCT
emaj-70	121	8	our	our	PRON
emaj-70	121	9	findings	finding	NOUN
emaj-70	121	10	indicate	indicate	VERB
emaj-70	121	11	that	that	SCONJ
emaj-70	121	12	an	an	DET
emaj-70	121	13	income	income	NOUN
emaj-70	121	14	statement	statement	NOUN
emaj-70	121	15	by	by	ADP
emaj-70	121	16	nature	nature	NOUN
emaj-70	121	17	does	do	AUX
emaj-70	121	18	not	not	PART
emaj-70	121	19	strongly	strongly	ADV
emaj-70	121	20	dominate	dominate	VERB
emaj-70	121	21	an	an	DET
emaj-70	121	22	income	income	NOUN
emaj-70	121	23	statement	statement	NOUN
emaj-70	121	24	by	by	ADP
emaj-70	121	25	function	function	NOUN
emaj-70	121	26	under	under	ADP
emaj-70	121	27	ifrs	ifrs	NOUN
emaj-70	121	28	practice	practice	NOUN
emaj-70	121	29	and	and	CCONJ
emaj-70	121	30	even	even	ADV
emaj-70	121	31	we	we	PRON
emaj-70	121	32	can	can	AUX
emaj-70	121	33	relatively	relatively	ADV
emaj-70	121	34	say	say	VERB
emaj-70	121	35	that	that	SCONJ
emaj-70	121	36	entities	entity	NOUN
emaj-70	121	37	selected	select	VERB
emaj-70	121	38	an	an	DET
emaj-70	121	39	income	income	NOUN
emaj-70	121	40	statement	statement	NOUN
emaj-70	121	41	by	by	ADP
emaj-70	121	42	function	function	NOUN
emaj-70	121	43	would	would	AUX
emaj-70	121	44	be	be	AUX
emaj-70	121	45	the	the	DET
emaj-70	121	46	ones	one	NOUN
emaj-70	121	47	that	that	PRON
emaj-70	121	48	switched	switch	VERB
emaj-70	121	49	from	from	ADP
emaj-70	121	50	us	us	PROPN
emaj-70	121	51	gaap	gaap	PROPN
emaj-70	121	52	to	to	ADP
emaj-70	121	53	ifrs	ifrs	PROPN
emaj-70	121	54	because	because	SCONJ
emaj-70	121	55	an	an	DET
emaj-70	121	56	income	income	NOUN
emaj-70	121	57	statement	statement	NOUN
emaj-70	121	58	by	by	ADP
emaj-70	121	59	function	function	NOUN
emaj-70	121	60	is	be	AUX
emaj-70	121	61	the	the	DET
emaj-70	121	62	most	most	ADV
emaj-70	121	63	preferred	preferred	ADJ
emaj-70	121	64	under	under	ADP
emaj-70	121	65	us	us	PROPN
emaj-70	121	66	gaap(meek	gaap(meek	PROPN
emaj-70	121	67	2003	2003	NUM
emaj-70	121	68	,	,	PUNCT
emaj-70	121	69	81	81	NUM
emaj-70	121	70	)	)	PUNCT
emaj-70	121	71	.	.	PUNCT
emaj-70	122	1	britain	britain	PROPN
emaj-70	122	2	:	:	PUNCT
emaj-70	122	3	in	in	ADP
emaj-70	122	4	britain	britain	PROPN
emaj-70	122	5	,	,	PUNCT
emaj-70	122	6	entities	entity	NOUN
emaj-70	122	7	are	be	AUX
emaj-70	122	8	allowed	allow	VERB
emaj-70	122	9	to	to	PART
emaj-70	122	10	prepare	prepare	VERB
emaj-70	122	11	their	their	PRON
emaj-70	122	12	income	income	NOUN
emaj-70	122	13	statements	statement	NOUN
emaj-70	122	14	either	either	CCONJ
emaj-70	122	15	by	by	ADP
emaj-70	122	16	function	function	NOUN
emaj-70	122	17	or	or	CCONJ
emaj-70	122	18	by	by	ADP
emaj-70	122	19	nature	nature	NOUN
emaj-70	122	20	under	under	ADP
emaj-70	122	21	local	local	ADJ
emaj-70	122	22	accounting	accounting	NOUN
emaj-70	122	23	practice	practice	NOUN
emaj-70	122	24	according	accord	VERB
emaj-70	122	25	to	to	ADP
emaj-70	122	26	the	the	DET
emaj-70	122	27	former	former	ADJ
emaj-70	122	28	standard	standard	NOUN
emaj-70	122	29	frs	frs	PROPN
emaj-70	122	30	3	3	NUM
emaj-70	122	31	but	but	CCONJ
emaj-70	122	32	the	the	DET
emaj-70	122	33	most	most	ADV
emaj-70	122	34	accepted	accept	VERB
emaj-70	122	35	format	format	NOUN
emaj-70	122	36	is	be	AUX
emaj-70	122	37	by	by	ADP
emaj-70	122	38	function(walton	function(walton	PROPN
emaj-70	122	39	2003	2003	NUM
emaj-70	122	40	,	,	PUNCT
emaj-70	122	41	166	166	NUM
emaj-70	122	42	)	)	PUNCT
emaj-70	122	43	.	.	PUNCT
emaj-70	123	1	in	in	ADP
emaj-70	123	2	this	this	DET
emaj-70	123	3	regard	regard	NOUN
emaj-70	123	4	,	,	PUNCT
emaj-70	123	5	our	our	PRON
emaj-70	123	6	results	result	NOUN
emaj-70	123	7	prove	prove	VERB
emaj-70	123	8	that	that	SCONJ
emaj-70	123	9	the	the	DET
emaj-70	123	10	majority	majority	NOUN
emaj-70	123	11	of	of	ADP
emaj-70	123	12	british	british	ADJ
emaj-70	123	13	entities	entity	NOUN
emaj-70	123	14	are	be	AUX
emaj-70	123	15	inclined	incline	VERB
emaj-70	123	16	to	to	PART
emaj-70	123	17	prepare	prepare	VERB
emaj-70	123	18	an	an	DET
emaj-70	123	19	income	income	NOUN
emaj-70	123	20	statement	statement	NOUN
emaj-70	123	21	by	by	ADP
emaj-70	123	22	function	function	NOUN
emaj-70	123	23	as	as	ADP
emaj-70	123	24	a	a	DET
emaj-70	123	25	reflection	reflection	NOUN
emaj-70	123	26	of	of	ADP
emaj-70	123	27	british	british	ADJ
emaj-70	123	28	local	local	ADJ
emaj-70	123	29	accounting	accounting	NOUN
emaj-70	123	30	over	over	ADP
emaj-70	123	31	ifrs	ifrs	PROPN
emaj-70	123	32	.	.	PUNCT
emaj-70	124	1	australia	australia	PROPN
emaj-70	124	2	:	:	PUNCT
emaj-70	124	3	according	accord	VERB
emaj-70	124	4	to	to	ADP
emaj-70	124	5	the	the	DET
emaj-70	124	6	local	local	ADJ
emaj-70	124	7	accounting	accounting	NOUN
emaj-70	124	8	practice	practice	NOUN
emaj-70	124	9	in	in	ADP
emaj-70	124	10	australia	australia	PROPN
emaj-70	124	11	,	,	PUNCT
emaj-70	124	12	entities	entity	NOUN
emaj-70	124	13	are	be	AUX
emaj-70	124	14	allowed	allow	VERB
emaj-70	124	15	to	to	PART
emaj-70	124	16	prepare	prepare	VERB
emaj-70	124	17	an	an	DET
emaj-70	124	18	income	income	NOUN
emaj-70	124	19	statement	statement	NOUN
emaj-70	124	20	either	either	ADV
emaj-70	124	21	by	by	ADP
emaj-70	124	22	function	function	NOUN
emaj-70	124	23	or	or	CCONJ
emaj-70	124	24	by	by	ADP
emaj-70	124	25	nature	nature	NOUN
emaj-70	124	26	according	accord	VERB
emaj-70	124	27	to	to	ADP
emaj-70	124	28	the	the	DET
emaj-70	124	29	former	former	ADJ
emaj-70	124	30	standard	standard	ADJ
emaj-70	124	31	aasb	aasb	NOUN
emaj-70	124	32	1018	1018	NUM
emaj-70	124	33	statement	statement	NOUN
emaj-70	124	34	of	of	ADP
emaj-70	124	35	financial	financial	ADJ
emaj-70	124	36	performance	performance	NOUN
emaj-70	124	37	.	.	PUNCT
emaj-70	125	1	in	in	ADP
emaj-70	125	2	this	this	DET
emaj-70	125	3	context	context	NOUN
emaj-70	125	4	,	,	PUNCT
emaj-70	125	5	our	our	PRON
emaj-70	125	6	results	result	NOUN
emaj-70	125	7	show	show	VERB
emaj-70	125	8	that	that	SCONJ
emaj-70	125	9	an	an	DET
emaj-70	125	10	income	income	NOUN
emaj-70	125	11	statement	statement	NOUN
emaj-70	125	12	either	either	ADV
emaj-70	125	13	by	by	ADP
emaj-70	125	14	function	function	NOUN
emaj-70	125	15	or	or	CCONJ
emaj-70	125	16	by	by	ADP
emaj-70	125	17	nature	nature	NOUN
emaj-70	125	18	does	do	AUX
emaj-70	125	19	not	not	PART
emaj-70	125	20	strongly	strongly	ADV
emaj-70	125	21	dominate	dominate	VERB
emaj-70	125	22	with	with	ADP
emaj-70	125	23	each	each	DET
emaj-70	125	24	other	other	ADJ
emaj-70	125	25	.	.	PUNCT
emaj-70	126	1	turkey	turkey	PROPN
emaj-70	126	2	:	:	PUNCT
emaj-70	126	3	under	under	ADP
emaj-70	126	4	local	local	ADJ
emaj-70	126	5	accounting	accounting	NOUN
emaj-70	126	6	regulations	regulation	NOUN
emaj-70	126	7	in	in	ADP
emaj-70	126	8	turkey	turkey	NOUN
emaj-70	126	9	,	,	PUNCT
emaj-70	126	10	particularly	particularly	ADV
emaj-70	126	11	,	,	PUNCT
emaj-70	126	12	generated	generate	VERB
emaj-70	126	13	from	from	ADP
emaj-70	126	14	the	the	DET
emaj-70	126	15	influence	influence	NOUN
emaj-70	126	16	of	of	ADP
emaj-70	126	17	us	we	PRON
emaj-70	126	18	volume	volume	NOUN
emaj-70	126	19	5	5	NUM
emaj-70	126	20	no	no	DET
emaj-70	126	21	1	1	NUM
emaj-70	126	22	(	(	PUNCT
emaj-70	126	23	2015	2015	NUM
emaj-70	126	24	)	)	PUNCT
emaj-70	126	25	|	|	ADV
emaj-70	126	26	issn	issn	VERB
emaj-70	126	27	2158	2158	NUM
emaj-70	126	28	-	-	SYM
emaj-70	126	29	8708	8708	NUM
emaj-70	126	30	(	(	PUNCT
emaj-70	126	31	online	online	NOUN
emaj-70	126	32	)	)	PUNCT
emaj-70	126	33	|	|	ADV
emaj-70	126	34	doi	doi	X
emaj-70	126	35	10.5195	10.5195	NUM
emaj-70	126	36	/	/	SYM
emaj-70	126	37	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	127	1	|	|	ADV
emaj-70	127	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-70	127	3	a	a	DET
emaj-70	127	4	country	country	NOUN
emaj-70	127	5	specific	specific	ADJ
emaj-70	127	6	approach	approach	NOUN
emaj-70	127	7	to	to	ADP
emaj-70	127	8	ifrs	ifrs	PROPN
emaj-70	127	9	accounting	accounting	NOUN
emaj-70	127	10	policy	policy	NOUN
emaj-70	127	11	choice	choice	NOUN
emaj-70	127	12	in	in	ADP
emaj-70	127	13	the	the	DET
emaj-70	127	14	european	european	ADJ
emaj-70	127	15	,	,	PUNCT
emaj-70	127	16	australian	australian	ADJ
emaj-70	127	17	and	and	CCONJ
emaj-70	127	18	turkish	turkish	ADJ
emaj-70	127	19	context	context	NOUN
emaj-70	127	20	page	page	NOUN
emaj-70	127	21	|68|	|68|	NOUN
emaj-70	127	22	emerging	emerge	VERB
emaj-70	127	23	markets	market	NOUN
emaj-70	127	24	journal	journal	NOUN
emaj-70	127	25	gaap	gaap	PROPN
emaj-70	127	26	that	that	PRON
emaj-70	127	27	we	we	PRON
emaj-70	127	28	have	have	AUX
emaj-70	127	29	mentioned	mention	VERB
emaj-70	127	30	before(catalin	before(catalin	PROPN
emaj-70	127	31	nicolae	nicolae	PROPN
emaj-70	127	32	albu	albu	PROPN
emaj-70	127	33	et	et	PROPN
emaj-70	127	34	al	al	PROPN
emaj-70	127	35	,	,	PUNCT
emaj-70	127	36	2013	2013	NUM
emaj-70	127	37	:	:	PUNCT
emaj-70	127	38	150	150	NUM
emaj-70	127	39	)	)	PUNCT
emaj-70	128	1	,	,	PUNCT
emaj-70	128	2	entities	entity	NOUN
emaj-70	128	3	can	can	AUX
emaj-70	128	4	prepare	prepare	VERB
emaj-70	128	5	an	an	DET
emaj-70	128	6	income	income	NOUN
emaj-70	128	7	statement	statement	NOUN
emaj-70	128	8	by	by	ADP
emaj-70	128	9	function	function	NOUN
emaj-70	128	10	,	,	PUNCT
emaj-70	128	11	only(koc	only(koc	VERB
emaj-70	128	12	yalkin	yalkin	NOUN
emaj-70	128	13	1991	1991	NUM
emaj-70	128	14	,	,	PUNCT
emaj-70	128	15	89	89	NUM
emaj-70	128	16	)	)	PUNCT
emaj-70	128	17	.	.	PUNCT
emaj-70	129	1	this	this	DET
emaj-70	129	2	accounting	accounting	NOUN
emaj-70	129	3	policy	policy	NOUN
emaj-70	129	4	,	,	PUNCT
emaj-70	129	5	also	also	ADV
emaj-70	129	6	,	,	PUNCT
emaj-70	129	7	exists	exist	VERB
emaj-70	129	8	in	in	ADP
emaj-70	129	9	the	the	DET
emaj-70	129	10	first	first	ADJ
emaj-70	129	11	communiqué	communiqué	NOUN
emaj-70	129	12	on	on	ADP
emaj-70	129	13	accounting	accounting	NOUN
emaj-70	129	14	system	system	NOUN
emaj-70	129	15	as	as	ADP
emaj-70	129	16	the	the	DET
emaj-70	129	17	influence	influence	NOUN
emaj-70	129	18	of	of	ADP
emaj-70	129	19	the	the	DET
emaj-70	129	20	article	article	NOUN
emaj-70	129	21	25	25	NUM
emaj-70	129	22	of	of	ADP
emaj-70	129	23	the	the	DET
emaj-70	129	24	4th	4th	ADJ
emaj-70	129	25	directive(koc	directive(koc	ADJ
emaj-70	129	26	yalkin	yalkin	NOUN
emaj-70	129	27	1991	1991	NUM
emaj-70	129	28	,	,	PUNCT
emaj-70	129	29	88	88	NUM
emaj-70	129	30	)	)	PUNCT
emaj-70	129	31	.	.	PUNCT
emaj-70	130	1	in	in	ADP
emaj-70	130	2	this	this	DET
emaj-70	130	3	context	context	NOUN
emaj-70	130	4	,	,	PUNCT
emaj-70	130	5	we	we	PRON
emaj-70	130	6	pointed	point	VERB
emaj-70	130	7	out	out	ADP
emaj-70	130	8	that	that	SCONJ
emaj-70	130	9	all	all	DET
emaj-70	130	10	turkish	turkish	ADJ
emaj-70	130	11	entities	entity	NOUN
emaj-70	130	12	continue	continue	VERB
emaj-70	130	13	to	to	PART
emaj-70	130	14	prepare	prepare	VERB
emaj-70	130	15	an	an	DET
emaj-70	130	16	income	income	NOUN
emaj-70	130	17	statement	statement	NOUN
emaj-70	130	18	by	by	ADP
emaj-70	130	19	function	function	NOUN
emaj-70	130	20	as	as	ADP
emaj-70	130	21	a	a	DET
emaj-70	130	22	reflection	reflection	NOUN
emaj-70	130	23	of	of	ADP
emaj-70	130	24	local	local	ADJ
emaj-70	130	25	accounting	accounting	NOUN
emaj-70	130	26	practice	practice	NOUN
emaj-70	130	27	over	over	ADP
emaj-70	130	28	ifrs	ifrs	PROPN
emaj-70	130	29	.	.	PUNCT
emaj-70	131	1	4.2	4.2	NUM
emaj-70	131	2	.	.	PUNCT
emaj-70	132	1	ias	ias	PROPN
emaj-70	132	2	2	2	NUM
emaj-70	132	3	inventory	inventory	NOUN
emaj-70	132	4	ias	ia	NOUN
emaj-70	132	5	2	2	NUM
emaj-70	132	6	permits	permit	VERB
emaj-70	132	7	the	the	DET
emaj-70	132	8	use	use	NOUN
emaj-70	132	9	of	of	ADP
emaj-70	132	10	the	the	DET
emaj-70	132	11	following	follow	VERB
emaj-70	132	12	cost	cost	NOUN
emaj-70	132	13	flow	flow	NOUN
emaj-70	132	14	assumptions	assumption	NOUN
emaj-70	132	15	:	:	PUNCT
emaj-70	132	16	specific	specific	ADJ
emaj-70	132	17	identification	identification	NOUN
emaj-70	132	18	method	method	NOUN
emaj-70	132	19	,	,	PUNCT
emaj-70	132	20	first	first	ADJ
emaj-70	132	21	-	-	PUNCT
emaj-70	132	22	in	in	ADP
emaj-70	132	23	firstout(fifo	firstout(fifo	PROPN
emaj-70	132	24	)	)	PUNCT
emaj-70	132	25	and	and	CCONJ
emaj-70	132	26	weighted	weight	VERB
emaj-70	132	27	average(wa)(iasb	average(wa)(iasb	PROPN
emaj-70	132	28	2010	2010	NUM
emaj-70	132	29	,	,	PUNCT
emaj-70	132	30	a333	a333	NUM
emaj-70	132	31	)	)	PUNCT
emaj-70	132	32	.	.	PUNCT
emaj-70	133	1	by	by	ADP
emaj-70	133	2	taking	take	VERB
emaj-70	133	3	these	these	DET
emaj-70	133	4	accounting	accounting	NOUN
emaj-70	133	5	policies	policy	NOUN
emaj-70	133	6	into	into	ADP
emaj-70	133	7	account	account	NOUN
emaj-70	133	8	,	,	PUNCT
emaj-70	133	9	we	we	PRON
emaj-70	133	10	questioned	question	VERB
emaj-70	133	11	the	the	DET
emaj-70	133	12	following	follow	VERB
emaj-70	133	13	hypothesis	hypothesis	NOUN
emaj-70	133	14	:	:	PUNCT
emaj-70	133	15	h6	h6	PROPN
emaj-70	133	16	:	:	PUNCT
emaj-70	133	17	the	the	DET
emaj-70	133	18	continental	continental	ADJ
emaj-70	133	19	european	european	ADJ
emaj-70	133	20	and	and	CCONJ
emaj-70	133	21	turkish	turkish	ADJ
emaj-70	133	22	entities	entity	NOUN
emaj-70	133	23	are	be	AUX
emaj-70	133	24	more	more	ADV
emaj-70	133	25	inclined	inclined	ADJ
emaj-70	133	26	to	to	PART
emaj-70	133	27	use	use	VERB
emaj-70	133	28	wa	wa	ADJ
emaj-70	133	29	method	method	NOUN
emaj-70	133	30	rather	rather	ADV
emaj-70	133	31	than	than	ADP
emaj-70	133	32	fifo	fifo	ADJ
emaj-70	133	33	as	as	SCONJ
emaj-70	133	34	done	do	VERB
emaj-70	133	35	by	by	ADP
emaj-70	133	36	anglo	anglo	ADJ
emaj-70	133	37	-	-	PUNCT
emaj-70	133	38	saxon	saxon	NOUN
emaj-70	133	39	entities	entity	NOUN
emaj-70	133	40	our	our	PRON
emaj-70	133	41	observations	observation	NOUN
emaj-70	133	42	accepted	accept	VERB
emaj-70	133	43	this	this	DET
emaj-70	133	44	hypothesis	hypothesis	NOUN
emaj-70	133	45	within	within	ADP
emaj-70	133	46	the	the	DET
emaj-70	133	47	framework	framework	NOUN
emaj-70	133	48	of	of	ADP
emaj-70	133	49	the	the	DET
emaj-70	133	50	following	following	ADJ
emaj-70	133	51	cases	case	NOUN
emaj-70	133	52	:	:	PUNCT
emaj-70	133	53	in	in	ADP
emaj-70	133	54	europe	europe	PROPN
emaj-70	133	55	,	,	PUNCT
emaj-70	133	56	the	the	DET
emaj-70	133	57	40th	40th	ADJ
emaj-70	133	58	article	article	NOUN
emaj-70	133	59	of	of	ADP
emaj-70	133	60	the	the	DET
emaj-70	133	61	4th	4th	ADJ
emaj-70	133	62	directive	directive	NOUN
emaj-70	133	63	regulates	regulate	VERB
emaj-70	133	64	the	the	DET
emaj-70	133	65	inventory	inventory	NOUN
emaj-70	133	66	costing	cost	VERB
emaj-70	133	67	methods	method	NOUN
emaj-70	133	68	as	as	ADP
emaj-70	133	69	specific	specific	ADJ
emaj-70	133	70	identification	identification	NOUN
emaj-70	133	71	method	method	NOUN
emaj-70	133	72	,	,	PUNCT
emaj-70	133	73	fifo	fifo	ADJ
emaj-70	133	74	,	,	PUNCT
emaj-70	133	75	lifo	lifo	NOUN
emaj-70	133	76	and	and	CCONJ
emaj-70	133	77	wa	wa	ADJ
emaj-70	133	78	;	;	PUNCT
emaj-70	133	79	however	however	ADV
emaj-70	133	80	,	,	PUNCT
emaj-70	133	81	lifo	lifo	NOUN
emaj-70	133	82	method	method	NOUN
emaj-70	133	83	has	have	AUX
emaj-70	133	84	been	be	AUX
emaj-70	133	85	eliminated	eliminate	VERB
emaj-70	133	86	since	since	SCONJ
emaj-70	133	87	2003	2003	NUM
emaj-70	133	88	as	as	ADP
emaj-70	133	89	part	part	NOUN
emaj-70	133	90	of	of	ADP
emaj-70	133	91	ifrs(jaafar	ifrs(jaafar	ADV
emaj-70	133	92	and	and	CCONJ
emaj-70	133	93	mcleay	mcleay	ADJ
emaj-70	133	94	2007	2007	NUM
emaj-70	133	95	,	,	PUNCT
emaj-70	133	96	156	156	NUM
emaj-70	133	97	)	)	PUNCT
emaj-70	133	98	.	.	PUNCT
emaj-70	134	1	france	france	PROPN
emaj-70	134	2	:	:	PUNCT
emaj-70	134	3	in	in	ADP
emaj-70	134	4	french	french	ADJ
emaj-70	134	5	local	local	ADJ
emaj-70	134	6	accounting	accounting	NOUN
emaj-70	134	7	practice	practice	NOUN
emaj-70	134	8	,	,	PUNCT
emaj-70	134	9	entities	entity	NOUN
emaj-70	134	10	can	can	AUX
emaj-70	134	11	use	use	VERB
emaj-70	134	12	fifo	fifo	ADJ
emaj-70	134	13	,	,	PUNCT
emaj-70	134	14	lifo	lifo	NOUN
emaj-70	134	15	or	or	CCONJ
emaj-70	134	16	wa	wa	NOUN
emaj-70	134	17	.	.	PROPN
emaj-70	135	1	according	accord	VERB
emaj-70	135	2	to	to	ADP
emaj-70	135	3	the	the	DET
emaj-70	135	4	research	research	NOUN
emaj-70	135	5	of	of	ADP
emaj-70	135	6	jaafar	jaafar	ADJ
emaj-70	135	7	and	and	CCONJ
emaj-70	135	8	macleay(2007	macleay(2007	ADJ
emaj-70	135	9	)	)	PUNCT
emaj-70	135	10	,	,	PUNCT
emaj-70	135	11	wa	wa	NOUN
emaj-70	135	12	and	and	CCONJ
emaj-70	135	13	fifo	fifo	PROPN
emaj-70	135	14	are	be	AUX
emaj-70	135	15	,	,	PUNCT
emaj-70	135	16	respectively	respectively	ADV
emaj-70	135	17	,	,	PUNCT
emaj-70	135	18	the	the	DET
emaj-70	135	19	most	most	ADV
emaj-70	135	20	preferred	preferred	ADJ
emaj-70	135	21	methods	method	NOUN
emaj-70	135	22	of	of	ADP
emaj-70	135	23	inventory	inventory	NOUN
emaj-70	135	24	costing	costing	NOUN
emaj-70	135	25	and	and	CCONJ
emaj-70	135	26	this	this	DET
emaj-70	135	27	study	study	NOUN
emaj-70	135	28	indicates	indicate	VERB
emaj-70	135	29	that	that	SCONJ
emaj-70	135	30	french	french	ADJ
emaj-70	135	31	entities	entity	NOUN
emaj-70	135	32	gradually	gradually	ADV
emaj-70	135	33	moved	move	VERB
emaj-70	135	34	from	from	ADP
emaj-70	135	35	lifo	lifo	NOUN
emaj-70	135	36	to	to	ADP
emaj-70	135	37	either	either	CCONJ
emaj-70	135	38	wa	wa	PROPN
emaj-70	135	39	or	or	CCONJ
emaj-70	135	40	fifo	fifo	ADJ
emaj-70	135	41	.	.	PUNCT
emaj-70	136	1	in	in	ADP
emaj-70	136	2	this	this	DET
emaj-70	136	3	context	context	NOUN
emaj-70	136	4	,	,	PUNCT
emaj-70	136	5	our	our	PRON
emaj-70	136	6	observations	observation	NOUN
emaj-70	136	7	indicate	indicate	VERB
emaj-70	136	8	that	that	SCONJ
emaj-70	136	9	french	french	ADJ
emaj-70	136	10	entities	entity	NOUN
emaj-70	136	11	are	be	AUX
emaj-70	136	12	inclined	inclined	ADJ
emaj-70	136	13	to	to	PART
emaj-70	136	14	select	select	VERB
emaj-70	136	15	wa	wa	PROPN
emaj-70	136	16	rather	rather	ADV
emaj-70	136	17	than	than	ADP
emaj-70	136	18	fifo	fifo	ADJ
emaj-70	136	19	as	as	SCONJ
emaj-70	136	20	it	it	PRON
emaj-70	136	21	was	be	AUX
emaj-70	136	22	before	before	ADV
emaj-70	136	23	as	as	ADP
emaj-70	136	24	a	a	DET
emaj-70	136	25	reflection	reflection	NOUN
emaj-70	136	26	of	of	ADP
emaj-70	136	27	local	local	ADJ
emaj-70	136	28	accounting	accounting	NOUN
emaj-70	136	29	practice	practice	NOUN
emaj-70	136	30	over	over	ADP
emaj-70	136	31	ifrs	ifrs	PROPN
emaj-70	136	32	.	.	PUNCT
emaj-70	137	1	italy	italy	PROPN
emaj-70	137	2	:	:	PUNCT
emaj-70	137	3	under	under	ADP
emaj-70	137	4	italian	italian	ADJ
emaj-70	137	5	local	local	ADJ
emaj-70	137	6	accounting	accounting	NOUN
emaj-70	137	7	practice	practice	NOUN
emaj-70	137	8	,	,	PUNCT
emaj-70	137	9	fifo	fifo	ADJ
emaj-70	137	10	,	,	PUNCT
emaj-70	137	11	lifo	lifo	NOUN
emaj-70	137	12	and	and	CCONJ
emaj-70	137	13	wa	wa	NOUN
emaj-70	137	14	are	be	AUX
emaj-70	137	15	allowed	allow	VERB
emaj-70	137	16	and	and	CCONJ
emaj-70	137	17	lifo	lifo	NOUN
emaj-70	137	18	is	be	AUX
emaj-70	137	19	the	the	DET
emaj-70	137	20	most	most	ADV
emaj-70	137	21	widely	widely	ADV
emaj-70	137	22	used	use	VERB
emaj-70	137	23	in	in	ADP
emaj-70	137	24	practice(zambon	practice(zambon	PROPN
emaj-70	137	25	2003	2003	NUM
emaj-70	137	26	,	,	PUNCT
emaj-70	137	27	209	209	NUM
emaj-70	137	28	)	)	PUNCT
emaj-70	137	29	;	;	PUNCT
emaj-70	137	30	however	however	ADV
emaj-70	137	31	,	,	PUNCT
emaj-70	137	32	while	while	SCONJ
emaj-70	137	33	the	the	DET
emaj-70	137	34	process	process	NOUN
emaj-70	137	35	of	of	ADP
emaj-70	137	36	eliminating	eliminate	VERB
emaj-70	137	37	lifo	lifo	NOUN
emaj-70	137	38	has	have	AUX
emaj-70	137	39	been	be	AUX
emaj-70	137	40	in	in	ADP
emaj-70	137	41	progress	progress	NOUN
emaj-70	137	42	from	from	ADP
emaj-70	137	43	1995	1995	NUM
emaj-70	137	44	to	to	ADP
emaj-70	137	45	2004	2004	NUM
emaj-70	137	46	as	as	ADP
emaj-70	137	47	part	part	NOUN
emaj-70	137	48	of	of	ADP
emaj-70	137	49	ifrs	ifrs	PROPN
emaj-70	137	50	,	,	PUNCT
emaj-70	137	51	the	the	DET
emaj-70	137	52	study	study	NOUN
emaj-70	137	53	of	of	ADP
emaj-70	137	54	jaafar	jaafar	ADJ
emaj-70	137	55	and	and	CCONJ
emaj-70	137	56	mcleay(2007	mcleay(2007	ADJ
emaj-70	137	57	)	)	PUNCT
emaj-70	137	58	indicates	indicate	VERB
emaj-70	137	59	that	that	SCONJ
emaj-70	137	60	italian	italian	ADJ
emaj-70	137	61	entities	entity	NOUN
emaj-70	137	62	,	,	PUNCT
emaj-70	137	63	gradually	gradually	ADV
emaj-70	137	64	,	,	PUNCT
emaj-70	137	65	switched	switch	VERB
emaj-70	137	66	from	from	ADP
emaj-70	137	67	lifo	lifo	NOUN
emaj-70	137	68	to	to	ADP
emaj-70	137	69	either	either	CCONJ
emaj-70	137	70	wa	wa	PROPN
emaj-70	137	71	or	or	CCONJ
emaj-70	137	72	fifo	fifo	ADJ
emaj-70	137	73	.	.	PUNCT
emaj-70	138	1	in	in	ADP
emaj-70	138	2	this	this	DET
emaj-70	138	3	context	context	NOUN
emaj-70	138	4	,	,	PUNCT
emaj-70	138	5	our	our	PRON
emaj-70	138	6	findings	finding	NOUN
emaj-70	138	7	show	show	VERB
emaj-70	138	8	that	that	SCONJ
emaj-70	138	9	the	the	DET
emaj-70	138	10	majority	majority	NOUN
emaj-70	138	11	of	of	ADP
emaj-70	138	12	italian	italian	ADJ
emaj-70	138	13	entities(wa	entities(wa	PROPN
emaj-70	138	14	+	+	CCONJ
emaj-70	138	15	(	(	PUNCT
emaj-70	138	16	wa+fifo	wa+fifo	NOUN
emaj-70	138	17	)	)	PUNCT
emaj-70	138	18	)	)	PUNCT
emaj-70	138	19	are	be	AUX
emaj-70	138	20	inclined	incline	VERB
emaj-70	138	21	to	to	PART
emaj-70	138	22	prefer	prefer	VERB
emaj-70	138	23	wa	wa	ADV
emaj-70	138	24	as	as	ADP
emaj-70	138	25	the	the	DET
emaj-70	138	26	inventory	inventory	NOUN
emaj-70	138	27	costing	costing	NOUN
emaj-70	138	28	method	method	NOUN
emaj-70	138	29	.	.	PUNCT
emaj-70	139	1	germany	germany	PROPN
emaj-70	139	2	:	:	PUNCT
emaj-70	139	3	according	accord	VERB
emaj-70	139	4	to	to	ADP
emaj-70	139	5	german	german	ADJ
emaj-70	139	6	accounting	accounting	NOUN
emaj-70	139	7	practice	practice	NOUN
emaj-70	139	8	,	,	PUNCT
emaj-70	139	9	fifo	fifo	ADJ
emaj-70	139	10	,	,	PUNCT
emaj-70	139	11	lifo	lifo	NOUN
emaj-70	139	12	and	and	CCONJ
emaj-70	139	13	wa	wa	NOUN
emaj-70	139	14	are	be	AUX
emaj-70	139	15	allowed(haller	allowed(haller	PROPN
emaj-70	139	16	2003	2003	NUM
emaj-70	139	17	,	,	PUNCT
emaj-70	139	18	118	118	NUM
emaj-70	139	19	)	)	PUNCT
emaj-70	139	20	;	;	PUNCT
emaj-70	139	21	however	however	ADV
emaj-70	139	22	,	,	PUNCT
emaj-70	139	23	wa	wa	ADJ
emaj-70	139	24	method	method	NOUN
emaj-70	139	25	is	be	AUX
emaj-70	139	26	common	common	ADJ
emaj-70	139	27	under	under	ADP
emaj-70	139	28	local	local	ADJ
emaj-70	139	29	practice(nobes	practice(nobe	NOUN
emaj-70	139	30	and	and	CCONJ
emaj-70	139	31	parker	parker	PROPN
emaj-70	139	32	2008	2008	NUM
emaj-70	139	33	,	,	PUNCT
emaj-70	139	34	150	150	NUM
emaj-70	139	35	)	)	PUNCT
emaj-70	139	36	.	.	PUNCT
emaj-70	140	1	in	in	ADP
emaj-70	140	2	addition	addition	NOUN
emaj-70	140	3	,	,	PUNCT
emaj-70	140	4	the	the	DET
emaj-70	140	5	research	research	NOUN
emaj-70	140	6	of	of	ADP
emaj-70	140	7	jaafar	jaafar	ADJ
emaj-70	140	8	and	and	CCONJ
emaj-70	140	9	mcleay(2007	mcleay(2007	ADJ
emaj-70	140	10	)	)	PUNCT
emaj-70	140	11	verifies	verifie	NOUN
emaj-70	140	12	this	this	DET
emaj-70	140	13	fact	fact	NOUN
emaj-70	140	14	.	.	PUNCT
emaj-70	141	1	in	in	ADP
emaj-70	141	2	this	this	DET
emaj-70	141	3	regard	regard	NOUN
emaj-70	141	4	,	,	PUNCT
emaj-70	141	5	our	our	PRON
emaj-70	141	6	results	result	NOUN
emaj-70	141	7	indicate	indicate	VERB
emaj-70	141	8	that	that	SCONJ
emaj-70	141	9	the	the	DET
emaj-70	141	10	majority	majority	NOUN
emaj-70	141	11	of	of	ADP
emaj-70	141	12	german	german	ADJ
emaj-70	141	13	entities(wa	entities(wa	PROPN
emaj-70	141	14	+	+	CCONJ
emaj-70	141	15	(	(	PUNCT
emaj-70	141	16	wa+fifo	wa+fifo	NOUN
emaj-70	141	17	)	)	PUNCT
emaj-70	141	18	)	)	PUNCT
emaj-70	141	19	are	be	AUX
emaj-70	141	20	inclined	incline	VERB
emaj-70	141	21	to	to	PART
emaj-70	141	22	prefer	prefer	VERB
emaj-70	141	23	wa	wa	ADV
emaj-70	141	24	as	as	ADP
emaj-70	141	25	a	a	DET
emaj-70	141	26	reflection	reflection	NOUN
emaj-70	141	27	of	of	ADP
emaj-70	141	28	local	local	ADJ
emaj-70	141	29	accounting	accounting	NOUN
emaj-70	141	30	practice	practice	NOUN
emaj-70	141	31	over	over	ADP
emaj-70	141	32	ifrs	ifrs	PROPN
emaj-70	141	33	.	.	PUNCT
emaj-70	142	1	volume	volume	NOUN
emaj-70	142	2	5	5	NUM
emaj-70	142	3	no	no	DET
emaj-70	142	4	1	1	NUM
emaj-70	142	5	(	(	PUNCT
emaj-70	142	6	2015	2015	NUM
emaj-70	142	7	)	)	PUNCT
emaj-70	142	8	|	|	ADV
emaj-70	142	9	issn	issn	VERB
emaj-70	142	10	2158	2158	NUM
emaj-70	142	11	-	-	SYM
emaj-70	142	12	8708	8708	NUM
emaj-70	142	13	(	(	PUNCT
emaj-70	142	14	online	online	NOUN
emaj-70	142	15	)	)	PUNCT
emaj-70	142	16	|	|	ADV
emaj-70	142	17	doi	doi	X
emaj-70	142	18	10.5195	10.5195	NUM
emaj-70	142	19	/	/	SYM
emaj-70	142	20	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	143	1	|	|	NOUN
emaj-70	143	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-70	143	3	prof	prof	PROPN
emaj-70	143	4	.	.	PUNCT
emaj-70	144	1	dr	dr	PROPN
emaj-70	144	2	.	.	PROPN
emaj-70	144	3	nalan	nalan	PROPN
emaj-70	144	4	akdogan	akdogan	PROPN
emaj-70	144	5	,	,	PUNCT
emaj-70	144	6	assist	assist	NOUN
emaj-70	144	7	.	.	PUNCT
emaj-70	145	1	prof	prof	PROPN
emaj-70	145	2	.	.	PUNCT
emaj-70	146	1	dr	dr	PROPN
emaj-70	146	2	.	.	PROPN
emaj-70	146	3	can	can	AUX
emaj-70	146	4	ozturk	ozturk	VERB
emaj-70	146	5	emerging	emerge	VERB
emaj-70	146	6	markets	market	NOUN
emaj-70	146	7	journal	journal	NOUN
emaj-70	146	8	|	|	ADV
emaj-70	146	9	p	p	NOUN
emaj-70	146	10	a	a	DET
emaj-70	146	11	g	g	NOUN
emaj-70	146	12	e	e	X
emaj-70	146	13	|69	|69	PROPN
emaj-70	146	14	britain	britain	PROPN
emaj-70	146	15	:	:	PUNCT
emaj-70	146	16	in	in	ADP
emaj-70	146	17	britain	britain	PROPN
emaj-70	146	18	,	,	PUNCT
emaj-70	146	19	fifo	fifo	PROPN
emaj-70	146	20	and	and	CCONJ
emaj-70	146	21	wa	wa	PROPN
emaj-70	146	22	are	be	AUX
emaj-70	146	23	allowed	allow	VERB
emaj-70	146	24	except	except	SCONJ
emaj-70	146	25	lifo(nobes	lifo(nobe	NOUN
emaj-70	146	26	and	and	CCONJ
emaj-70	146	27	parker	parker	PROPN
emaj-70	146	28	2008	2008	NUM
emaj-70	146	29	,	,	PUNCT
emaj-70	146	30	82	82	NUM
emaj-70	146	31	)	)	PUNCT
emaj-70	146	32	.	.	PUNCT
emaj-70	147	1	but	but	CCONJ
emaj-70	147	2	,	,	PUNCT
emaj-70	147	3	fifo	fifo	PROPN
emaj-70	147	4	is	be	AUX
emaj-70	147	5	the	the	DET
emaj-70	147	6	most	most	ADV
emaj-70	147	7	widely	widely	ADV
emaj-70	147	8	preferred	prefer	VERB
emaj-70	147	9	method	method	NOUN
emaj-70	147	10	under	under	ADP
emaj-70	147	11	local	local	ADJ
emaj-70	147	12	accounting	accounting	NOUN
emaj-70	147	13	practice(walton	practice(walton	PROPN
emaj-70	147	14	2003	2003	NUM
emaj-70	147	15	,	,	PUNCT
emaj-70	147	16	169	169	NUM
emaj-70	147	17	)	)	PUNCT
emaj-70	147	18	.	.	PUNCT
emaj-70	148	1	this	this	PRON
emaj-70	148	2	is	be	AUX
emaj-70	148	3	also	also	ADV
emaj-70	148	4	proved	prove	VERB
emaj-70	148	5	by	by	ADP
emaj-70	148	6	study	study	NOUN
emaj-70	148	7	of	of	ADP
emaj-70	148	8	jaafar	jaafar	ADJ
emaj-70	148	9	and	and	CCONJ
emaj-70	148	10	mcleay(2007	mcleay(2007	ADJ
emaj-70	148	11	)	)	PUNCT
emaj-70	148	12	.	.	PUNCT
emaj-70	149	1	in	in	ADP
emaj-70	149	2	this	this	DET
emaj-70	149	3	context	context	NOUN
emaj-70	149	4	,	,	PUNCT
emaj-70	149	5	our	our	PRON
emaj-70	149	6	observations	observation	NOUN
emaj-70	149	7	indicate	indicate	VERB
emaj-70	149	8	that	that	SCONJ
emaj-70	149	9	british	british	ADJ
emaj-70	149	10	entities	entity	NOUN
emaj-70	149	11	are	be	AUX
emaj-70	149	12	inclined	inclined	ADJ
emaj-70	149	13	to	to	PART
emaj-70	149	14	select	select	VERB
emaj-70	149	15	fifo(fifo	fifo(fifo	PROPN
emaj-70	149	16	+	+	CCONJ
emaj-70	149	17	(	(	PUNCT
emaj-70	149	18	fifo	fifo	PROPN
emaj-70	149	19	+	+	X
emaj-70	149	20	wa	wa	ADJ
emaj-70	149	21	)	)	PUNCT
emaj-70	149	22	)	)	PUNCT
emaj-70	149	23	as	as	ADP
emaj-70	149	24	a	a	DET
emaj-70	149	25	reflection	reflection	NOUN
emaj-70	149	26	of	of	ADP
emaj-70	149	27	local	local	ADJ
emaj-70	149	28	accounting	accounting	NOUN
emaj-70	149	29	practice	practice	NOUN
emaj-70	149	30	over	over	ADP
emaj-70	149	31	ifrs	ifrs	PROPN
emaj-70	149	32	.	.	PUNCT
emaj-70	150	1	australia	australia	PROPN
emaj-70	150	2	:	:	PUNCT
emaj-70	150	3	inventory	inventory	NOUN
emaj-70	150	4	costing	cost	VERB
emaj-70	150	5	methods	method	NOUN
emaj-70	150	6	are	be	AUX
emaj-70	150	7	locally	locally	ADV
emaj-70	150	8	regulated	regulate	VERB
emaj-70	150	9	by	by	ADP
emaj-70	150	10	the	the	DET
emaj-70	150	11	former	former	ADJ
emaj-70	150	12	standard	standard	ADJ
emaj-70	150	13	aasb	aasb	NOUN
emaj-70	150	14	1019	1019	NUM
emaj-70	150	15	inventories	inventory	NOUN
emaj-70	150	16	.	.	PUNCT
emaj-70	151	1	in	in	ADP
emaj-70	151	2	this	this	DET
emaj-70	151	3	context	context	NOUN
emaj-70	151	4	,	,	PUNCT
emaj-70	151	5	fifo	fifo	PROPN
emaj-70	151	6	and	and	CCONJ
emaj-70	151	7	wa	wa	PROPN
emaj-70	151	8	are	be	AUX
emaj-70	151	9	allowed	allow	VERB
emaj-70	151	10	,	,	PUNCT
emaj-70	151	11	only	only	ADV
emaj-70	151	12	.	.	PUNCT
emaj-70	152	1	according	accord	VERB
emaj-70	152	2	to	to	ADP
emaj-70	152	3	heazlewood(2003	heazlewood(2003	NUM
emaj-70	152	4	)	)	PUNCT
emaj-70	152	5	,	,	PUNCT
emaj-70	152	6	the	the	DET
emaj-70	152	7	predominant	predominant	ADJ
emaj-70	152	8	measures	measure	NOUN
emaj-70	152	9	of	of	ADP
emaj-70	152	10	cost	cost	NOUN
emaj-70	152	11	were	be	AUX
emaj-70	152	12	wa(32	wa(32	NOUN
emaj-70	152	13	%	%	NOUN
emaj-70	152	14	)	)	PUNCT
emaj-70	152	15	and	and	CCONJ
emaj-70	152	16	fifo(42	fifo(42	ADJ
emaj-70	152	17	%	%	NOUN
emaj-70	152	18	)	)	PUNCT
emaj-70	152	19	in	in	ADP
emaj-70	152	20	1999	1999	NUM
emaj-70	152	21	.	.	PUNCT
emaj-70	153	1	under	under	ADP
emaj-70	153	2	the	the	DET
emaj-70	153	3	ifrs	ifrs	NOUN
emaj-70	153	4	practice	practice	NOUN
emaj-70	153	5	,	,	PUNCT
emaj-70	153	6	our	our	PRON
emaj-70	153	7	results	result	NOUN
emaj-70	153	8	indicate	indicate	VERB
emaj-70	153	9	,	,	PUNCT
emaj-70	153	10	almost	almost	ADV
emaj-70	153	11	,	,	PUNCT
emaj-70	153	12	the	the	DET
emaj-70	153	13	same	same	ADJ
emaj-70	153	14	tendency	tendency	NOUN
emaj-70	153	15	as	as	ADP
emaj-70	153	16	a	a	DET
emaj-70	153	17	reflection	reflection	NOUN
emaj-70	153	18	of	of	ADP
emaj-70	153	19	local	local	ADJ
emaj-70	153	20	accounting	accounting	NOUN
emaj-70	153	21	practice	practice	NOUN
emaj-70	153	22	over	over	ADP
emaj-70	153	23	ifrs	ifrs	PROPN
emaj-70	153	24	.	.	PUNCT
emaj-70	154	1	turkey	turkey	PROPN
emaj-70	154	2	:	:	PUNCT
emaj-70	154	3	in	in	ADP
emaj-70	154	4	turkey	turkey	PROPN
emaj-70	154	5	,	,	PUNCT
emaj-70	154	6	wa	wa	ADJ
emaj-70	154	7	and	and	CCONJ
emaj-70	154	8	fifo	fifo	PROPN
emaj-70	154	9	are	be	AUX
emaj-70	154	10	solely	solely	ADV
emaj-70	154	11	allowed	allow	VERB
emaj-70	154	12	under	under	ADP
emaj-70	154	13	local	local	ADJ
emaj-70	154	14	accounting	accounting	NOUN
emaj-70	154	15	practice	practice	NOUN
emaj-70	154	16	according	accord	VERB
emaj-70	154	17	to	to	ADP
emaj-70	154	18	turkish	turkish	ADJ
emaj-70	154	19	tax	tax	NOUN
emaj-70	154	20	procedure	procedure	NOUN
emaj-70	154	21	law	law	NOUN
emaj-70	154	22	.	.	PUNCT
emaj-70	155	1	our	our	PRON
emaj-70	155	2	results	result	NOUN
emaj-70	155	3	indicate	indicate	VERB
emaj-70	155	4	that	that	SCONJ
emaj-70	155	5	the	the	DET
emaj-70	155	6	majority	majority	NOUN
emaj-70	155	7	of	of	ADP
emaj-70	155	8	turkish	turkish	ADJ
emaj-70	155	9	entities	entity	NOUN
emaj-70	155	10	prefer	prefer	VERB
emaj-70	155	11	the	the	DET
emaj-70	155	12	wa	wa	ADJ
emaj-70	155	13	method	method	NOUN
emaj-70	155	14	under	under	ADP
emaj-70	155	15	ifrs	ifrs	NOUN
emaj-70	155	16	practice	practice	NOUN
emaj-70	155	17	.	.	PUNCT
emaj-70	156	1	4.3	4.3	NUM
emaj-70	156	2	.	.	PUNCT
emaj-70	156	3	ias	ias	PROPN
emaj-70	156	4	7	7	NUM
emaj-70	156	5	statement	statement	NOUN
emaj-70	156	6	of	of	ADP
emaj-70	156	7	cash	cash	NOUN
emaj-70	156	8	flows	flow	NOUN
emaj-70	156	9	ias	ia	VERB
emaj-70	156	10	7	7	NUM
emaj-70	156	11	regulates	regulate	VERB
emaj-70	156	12	the	the	DET
emaj-70	156	13	principles	principle	NOUN
emaj-70	156	14	to	to	PART
emaj-70	156	15	prepare	prepare	VERB
emaj-70	156	16	a	a	DET
emaj-70	156	17	statement	statement	NOUN
emaj-70	156	18	of	of	ADP
emaj-70	156	19	cash	cash	NOUN
emaj-70	156	20	flows(iasb	flows(iasb	NOUN
emaj-70	156	21	2010	2010	NUM
emaj-70	156	22	,	,	PUNCT
emaj-70	156	23	a342	a342	NUM
emaj-70	156	24	)	)	PUNCT
emaj-70	156	25	.	.	PUNCT
emaj-70	157	1	the	the	DET
emaj-70	157	2	following	follow	VERB
emaj-70	157	3	accounting	accounting	NOUN
emaj-70	157	4	policy	policy	NOUN
emaj-70	157	5	was	be	AUX
emaj-70	157	6	questioned	question	VERB
emaj-70	157	7	under	under	ADP
emaj-70	157	8	ias	ias	PROPN
emaj-70	157	9	7	7	NUM
emaj-70	157	10	.	.	NOUN
emaj-70	157	11	6	6	NUM
emaj-70	157	12	.	.	X
emaj-70	158	1	direct	direct	ADJ
emaj-70	158	2	or	or	CCONJ
emaj-70	158	3	indirect	indirect	ADJ
emaj-70	158	4	method	method	NOUN
emaj-70	158	5	:	:	PUNCT
emaj-70	158	6	in	in	ADP
emaj-70	158	7	terms	term	NOUN
emaj-70	158	8	of	of	ADP
emaj-70	158	9	financial	financial	ADJ
emaj-70	158	10	reporting	reporting	NOUN
emaj-70	158	11	,	,	PUNCT
emaj-70	158	12	cash	cash	NOUN
emaj-70	158	13	flows	flow	NOUN
emaj-70	158	14	from	from	ADP
emaj-70	158	15	operating	operate	VERB
emaj-70	158	16	activities	activity	NOUN
emaj-70	158	17	can	can	AUX
emaj-70	158	18	be	be	AUX
emaj-70	158	19	prepared	prepare	VERB
emaj-70	158	20	according	accord	VERB
emaj-70	158	21	to	to	ADP
emaj-70	158	22	direct	direct	ADJ
emaj-70	158	23	or	or	CCONJ
emaj-70	158	24	indirect	indirect	ADJ
emaj-70	158	25	method(iasb	method(iasb	NOUN
emaj-70	158	26	2010	2010	NUM
emaj-70	158	27	,	,	PUNCT
emaj-70	158	28	a346	a346	PROPN
emaj-70	158	29	)	)	PUNCT
emaj-70	158	30	.	.	PUNCT
emaj-70	159	1	since	since	SCONJ
emaj-70	159	2	this	this	PRON
emaj-70	159	3	is	be	AUX
emaj-70	159	4	the	the	DET
emaj-70	159	5	case	case	NOUN
emaj-70	159	6	,	,	PUNCT
emaj-70	159	7	we	we	PRON
emaj-70	159	8	questioned	question	VERB
emaj-70	159	9	the	the	DET
emaj-70	159	10	following	follow	VERB
emaj-70	159	11	hypothesis	hypothesis	NOUN
emaj-70	159	12	:	:	PUNCT
emaj-70	159	13	h7	h7	NOUN
emaj-70	159	14	:	:	PUNCT
emaj-70	159	15	all	all	DET
emaj-70	159	16	entities	entity	NOUN
emaj-70	159	17	are	be	AUX
emaj-70	159	18	inclined	inclined	ADJ
emaj-70	159	19	to	to	PART
emaj-70	159	20	report	report	VERB
emaj-70	159	21	cash	cash	NOUN
emaj-70	159	22	flows	flow	NOUN
emaj-70	159	23	from	from	ADP
emaj-70	159	24	operating	operate	VERB
emaj-70	159	25	activities	activity	NOUN
emaj-70	159	26	by	by	ADP
emaj-70	159	27	using	use	VERB
emaj-70	159	28	the	the	DET
emaj-70	159	29	direct	direct	ADJ
emaj-70	159	30	method	method	NOUN
emaj-70	159	31	rather	rather	ADV
emaj-70	159	32	than	than	ADP
emaj-70	159	33	indirect	indirect	ADJ
emaj-70	159	34	method	method	NOUN
emaj-70	159	35	our	our	PRON
emaj-70	159	36	observations	observation	NOUN
emaj-70	159	37	rejected	reject	VERB
emaj-70	159	38	this	this	DET
emaj-70	159	39	hypothesis	hypothesis	NOUN
emaj-70	159	40	within	within	ADP
emaj-70	159	41	the	the	DET
emaj-70	159	42	framework	framework	NOUN
emaj-70	159	43	of	of	ADP
emaj-70	159	44	the	the	DET
emaj-70	159	45	following	following	ADJ
emaj-70	159	46	cases	case	NOUN
emaj-70	159	47	:	:	PUNCT
emaj-70	159	48	france	france	PROPN
emaj-70	159	49	:	:	PUNCT
emaj-70	159	50	in	in	ADP
emaj-70	159	51	france	france	PROPN
emaj-70	159	52	,	,	PUNCT
emaj-70	159	53	regulation	regulation	NOUN
emaj-70	159	54	99	99	NUM
emaj-70	159	55	-	-	SYM
emaj-70	159	56	02	02	NUM
emaj-70	159	57	provides	provide	VERB
emaj-70	159	58	guidance	guidance	NOUN
emaj-70	159	59	on	on	ADP
emaj-70	159	60	how	how	SCONJ
emaj-70	159	61	to	to	PART
emaj-70	159	62	prepare	prepare	VERB
emaj-70	159	63	a	a	DET
emaj-70	159	64	statement	statement	NOUN
emaj-70	159	65	of	of	ADP
emaj-70	159	66	cash	cash	NOUN
emaj-70	159	67	flows	flow	NOUN
emaj-70	159	68	in	in	ADP
emaj-70	159	69	terms	term	NOUN
emaj-70	159	70	of	of	ADP
emaj-70	159	71	consolidated	consolidated	ADJ
emaj-70	159	72	accounts	account	NOUN
emaj-70	159	73	under	under	ADP
emaj-70	159	74	local	local	ADJ
emaj-70	159	75	accounting	accounting	NOUN
emaj-70	159	76	practice	practice	NOUN
emaj-70	159	77	.	.	PUNCT
emaj-70	160	1	in	in	ADP
emaj-70	160	2	this	this	DET
emaj-70	160	3	context	context	NOUN
emaj-70	160	4	,	,	PUNCT
emaj-70	160	5	either	either	CCONJ
emaj-70	160	6	direct	direct	ADJ
emaj-70	160	7	or	or	CCONJ
emaj-70	160	8	indirect	indirect	ADJ
emaj-70	160	9	method	method	NOUN
emaj-70	160	10	can	can	AUX
emaj-70	160	11	be	be	AUX
emaj-70	160	12	used	use	VERB
emaj-70	160	13	to	to	PART
emaj-70	160	14	report	report	VERB
emaj-70	160	15	the	the	DET
emaj-70	160	16	cash	cash	NOUN
emaj-70	160	17	flows	flow	VERB
emaj-70	160	18	from	from	ADP
emaj-70	160	19	operating	operate	VERB
emaj-70	160	20	activities	activity	NOUN
emaj-70	160	21	.	.	PUNCT
emaj-70	161	1	however	however	ADV
emaj-70	161	2	,	,	PUNCT
emaj-70	161	3	recommendation	recommendation	NOUN
emaj-70	161	4	2004	2004	NUM
emaj-70	161	5	-	-	PUNCT
emaj-70	161	6	r-02	r-02	NOUN
emaj-70	161	7	,	,	PUNCT
emaj-70	161	8	2009	2009	NUM
emaj-70	161	9	-	-	PUNCT
emaj-70	161	10	r-03	r-03	NOUN
emaj-70	161	11	and	and	CCONJ
emaj-70	161	12	2013	2013	NUM
emaj-70	161	13	-	-	SYM
emaj-70	161	14	03	03	NUM
emaj-70	161	15	does	do	AUX
emaj-70	161	16	not	not	PART
emaj-70	161	17	even	even	ADV
emaj-70	161	18	mention	mention	VERB
emaj-70	161	19	direct	direct	ADJ
emaj-70	161	20	method	method	NOUN
emaj-70	161	21	and	and	CCONJ
emaj-70	161	22	states	state	VERB
emaj-70	161	23	that	that	SCONJ
emaj-70	161	24	indirect	indirect	ADJ
emaj-70	161	25	method	method	NOUN
emaj-70	161	26	is	be	AUX
emaj-70	161	27	the	the	DET
emaj-70	161	28	most	most	ADV
emaj-70	161	29	appropriate	appropriate	ADJ
emaj-70	161	30	to	to	PART
emaj-70	161	31	determine	determine	VERB
emaj-70	161	32	the	the	DET
emaj-70	161	33	cash	cash	NOUN
emaj-70	161	34	flows	flow	NOUN
emaj-70	161	35	.	.	PUNCT
emaj-70	162	1	for	for	ADP
emaj-70	162	2	this	this	DET
emaj-70	162	3	reason	reason	NOUN
emaj-70	162	4	,	,	PUNCT
emaj-70	162	5	our	our	PRON
emaj-70	162	6	observations	observation	NOUN
emaj-70	162	7	indicate	indicate	VERB
emaj-70	162	8	that	that	SCONJ
emaj-70	162	9	all	all	DET
emaj-70	162	10	french	french	ADJ
emaj-70	162	11	entities	entity	NOUN
emaj-70	162	12	are	be	AUX
emaj-70	162	13	inclined	inclined	ADJ
emaj-70	162	14	to	to	PART
emaj-70	162	15	choose	choose	VERB
emaj-70	162	16	indirect	indirect	ADJ
emaj-70	162	17	method	method	NOUN
emaj-70	162	18	as	as	ADP
emaj-70	162	19	a	a	DET
emaj-70	162	20	reflection	reflection	NOUN
emaj-70	162	21	of	of	ADP
emaj-70	162	22	local	local	ADJ
emaj-70	162	23	accounting	accounting	NOUN
emaj-70	162	24	practice	practice	NOUN
emaj-70	162	25	over	over	ADP
emaj-70	162	26	ifrs	ifrs	PROPN
emaj-70	162	27	.	.	PUNCT
emaj-70	163	1	italy	italy	PROPN
emaj-70	163	2	:	:	PUNCT
emaj-70	163	3	under	under	ADP
emaj-70	163	4	local	local	ADJ
emaj-70	163	5	accounting	accounting	NOUN
emaj-70	163	6	practice	practice	NOUN
emaj-70	163	7	in	in	ADP
emaj-70	163	8	italy	italy	PROPN
emaj-70	163	9	,	,	PUNCT
emaj-70	163	10	standard	standard	ADJ
emaj-70	163	11	12	12	NUM
emaj-70	163	12	offers	offer	VERB
emaj-70	163	13	three	three	NUM
emaj-70	163	14	different	different	ADJ
emaj-70	163	15	statements	statement	NOUN
emaj-70	163	16	of	of	ADP
emaj-70	163	17	cash	cash	NOUN
emaj-70	163	18	flows	flow	VERB
emaj-70	163	19	that	that	SCONJ
emaj-70	163	20	one	one	NUM
emaj-70	163	21	of	of	ADP
emaj-70	163	22	them	they	PRON
emaj-70	163	23	is	be	AUX
emaj-70	163	24	particularly	particularly	ADV
emaj-70	163	25	similar	similar	ADJ
emaj-70	163	26	to	to	ADP
emaj-70	163	27	ias	ias	VERB
emaj-70	163	28	7(oig	7(oig	ADJ
emaj-70	163	29	2005	2005	NUM
emaj-70	163	30	,	,	PUNCT
emaj-70	163	31	84	84	NUM
emaj-70	163	32	)	)	PUNCT
emaj-70	163	33	.	.	PUNCT
emaj-70	164	1	in	in	ADP
emaj-70	164	2	this	this	DET
emaj-70	164	3	context	context	NOUN
emaj-70	164	4	,	,	PUNCT
emaj-70	164	5	either	either	CCONJ
emaj-70	164	6	direct	direct	ADJ
emaj-70	164	7	or	or	CCONJ
emaj-70	164	8	indirect	indirect	ADJ
emaj-70	164	9	method	method	NOUN
emaj-70	164	10	can	can	AUX
emaj-70	164	11	be	be	AUX
emaj-70	164	12	used	use	VERB
emaj-70	164	13	to	to	PART
emaj-70	164	14	report	report	VERB
emaj-70	164	15	the	the	DET
emaj-70	164	16	cash	cash	NOUN
emaj-70	164	17	flows	flow	VERB
emaj-70	164	18	from	from	ADP
emaj-70	164	19	operating	operate	VERB
emaj-70	164	20	activities	activity	NOUN
emaj-70	164	21	;	;	PUNCT
emaj-70	164	22	however	however	ADV
emaj-70	164	23	,	,	PUNCT
emaj-70	164	24	this	this	DET
emaj-70	164	25	standard	standard	NOUN
emaj-70	164	26	forwards	forward	VERB
emaj-70	164	27	financial	financial	ADJ
emaj-70	164	28	statement	statement	NOUN
emaj-70	164	29	preparers	preparer	NOUN
emaj-70	164	30	to	to	PART
emaj-70	164	31	select	select	VERB
emaj-70	164	32	indirect	indirect	ADJ
emaj-70	164	33	method	method	NOUN
emaj-70	164	34	by	by	ADP
emaj-70	164	35	stating	state	VERB
emaj-70	164	36	that	that	SCONJ
emaj-70	164	37	the	the	DET
emaj-70	164	38	application	application	NOUN
emaj-70	164	39	of	of	ADP
emaj-70	164	40	direct	direct	ADJ
emaj-70	164	41	method	method	NOUN
emaj-70	164	42	is	be	AUX
emaj-70	164	43	more	more	ADV
emaj-70	164	44	complex	complex	ADJ
emaj-70	164	45	than	than	ADP
emaj-70	164	46	the	the	DET
emaj-70	164	47	other	other	ADJ
emaj-70	164	48	.	.	PUNCT
emaj-70	165	1	within	within	ADP
emaj-70	165	2	this	this	DET
emaj-70	165	3	framework	framework	NOUN
emaj-70	165	4	,	,	PUNCT
emaj-70	165	5	our	our	PRON
emaj-70	165	6	findings	finding	NOUN
emaj-70	165	7	show	show	VERB
emaj-70	165	8	that	that	SCONJ
emaj-70	165	9	all	all	DET
emaj-70	165	10	italian	italian	ADJ
emaj-70	165	11	entities	entity	NOUN
emaj-70	165	12	preferred	prefer	VERB
emaj-70	165	13	the	the	DET
emaj-70	165	14	indirect	indirect	ADJ
emaj-70	165	15	method	method	NOUN
emaj-70	165	16	as	as	ADP
emaj-70	165	17	a	a	DET
emaj-70	165	18	reflection	reflection	NOUN
emaj-70	165	19	of	of	ADP
emaj-70	165	20	local	local	ADJ
emaj-70	165	21	accounting	accounting	NOUN
emaj-70	165	22	practice	practice	NOUN
emaj-70	165	23	over	over	ADP
emaj-70	165	24	ifrs	ifrs	PROPN
emaj-70	165	25	.	.	PUNCT
emaj-70	166	1	volume	volume	NOUN
emaj-70	166	2	5	5	NUM
emaj-70	166	3	no	no	DET
emaj-70	166	4	1	1	NUM
emaj-70	166	5	(	(	PUNCT
emaj-70	166	6	2015	2015	NUM
emaj-70	166	7	)	)	PUNCT
emaj-70	166	8	|	|	ADV
emaj-70	166	9	issn	issn	VERB
emaj-70	166	10	2158	2158	NUM
emaj-70	166	11	-	-	SYM
emaj-70	166	12	8708	8708	NUM
emaj-70	166	13	(	(	PUNCT
emaj-70	166	14	online	online	NOUN
emaj-70	166	15	)	)	PUNCT
emaj-70	166	16	|	|	ADV
emaj-70	166	17	doi	doi	X
emaj-70	166	18	10.5195	10.5195	NUM
emaj-70	166	19	/	/	SYM
emaj-70	166	20	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	167	1	|	|	ADV
emaj-70	167	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-70	167	3	a	a	DET
emaj-70	167	4	country	country	NOUN
emaj-70	167	5	specific	specific	ADJ
emaj-70	167	6	approach	approach	NOUN
emaj-70	167	7	to	to	ADP
emaj-70	167	8	ifrs	ifrs	PROPN
emaj-70	167	9	accounting	accounting	NOUN
emaj-70	167	10	policy	policy	NOUN
emaj-70	167	11	choice	choice	NOUN
emaj-70	167	12	in	in	ADP
emaj-70	167	13	the	the	DET
emaj-70	167	14	european	european	ADJ
emaj-70	167	15	,	,	PUNCT
emaj-70	167	16	australian	australian	ADJ
emaj-70	167	17	and	and	CCONJ
emaj-70	167	18	turkish	turkish	ADJ
emaj-70	167	19	context	context	NOUN
emaj-70	167	20	page	page	NOUN
emaj-70	167	21	|70|	|70|	ADJ
emaj-70	167	22	emerging	emerge	VERB
emaj-70	167	23	markets	market	NOUN
emaj-70	167	24	journal	journal	PROPN
emaj-70	167	25	germany	germany	PROPN
emaj-70	167	26	:	:	PUNCT
emaj-70	167	27	statement	statement	NOUN
emaj-70	167	28	of	of	ADP
emaj-70	167	29	cash	cash	NOUN
emaj-70	167	30	flows	flow	NOUN
emaj-70	167	31	is	be	AUX
emaj-70	167	32	required	require	VERB
emaj-70	167	33	in	in	ADP
emaj-70	167	34	terms	term	NOUN
emaj-70	167	35	of	of	ADP
emaj-70	167	36	consolidated	consolidated	ADJ
emaj-70	167	37	financial	financial	ADJ
emaj-70	167	38	statements	statement	NOUN
emaj-70	167	39	and	and	CCONJ
emaj-70	167	40	regulated	regulate	VERB
emaj-70	167	41	by	by	ADP
emaj-70	167	42	the	the	DET
emaj-70	167	43	gas	gas	NOUN
emaj-70	167	44	2	2	NUM
emaj-70	167	45	cash	cash	NOUN
emaj-70	167	46	flow	flow	NOUN
emaj-70	167	47	statements	statement	NOUN
emaj-70	167	48	under	under	ADP
emaj-70	167	49	local	local	ADJ
emaj-70	167	50	accounting	accounting	NOUN
emaj-70	167	51	practice	practice	NOUN
emaj-70	167	52	.	.	PUNCT
emaj-70	168	1	reporting	report	VERB
emaj-70	168	2	cash	cash	NOUN
emaj-70	168	3	flows	flow	NOUN
emaj-70	168	4	are	be	AUX
emaj-70	168	5	similar	similar	ADJ
emaj-70	168	6	to	to	ADP
emaj-70	168	7	ias	ias	PROPN
emaj-70	168	8	7	7	NUM
emaj-70	168	9	and	and	CCONJ
emaj-70	168	10	cash	cash	NOUN
emaj-70	168	11	flows	flow	NOUN
emaj-70	168	12	from	from	ADP
emaj-70	168	13	operating	operate	VERB
emaj-70	168	14	activities	activity	NOUN
emaj-70	168	15	can	can	AUX
emaj-70	168	16	be	be	AUX
emaj-70	168	17	presented	present	VERB
emaj-70	168	18	using	use	VERB
emaj-70	168	19	either	either	CCONJ
emaj-70	168	20	the	the	DET
emaj-70	168	21	direct	direct	ADJ
emaj-70	168	22	method	method	NOUN
emaj-70	168	23	or	or	CCONJ
emaj-70	168	24	indirect	indirect	ADJ
emaj-70	168	25	method	method	NOUN
emaj-70	168	26	.	.	PUNCT
emaj-70	169	1	this	this	DET
emaj-70	169	2	standard	standard	NOUN
emaj-70	169	3	does	do	AUX
emaj-70	169	4	not	not	PART
emaj-70	169	5	push	push	VERB
emaj-70	169	6	the	the	DET
emaj-70	169	7	financial	financial	ADJ
emaj-70	169	8	statement	statement	NOUN
emaj-70	169	9	preparers	preparer	NOUN
emaj-70	169	10	to	to	PART
emaj-70	169	11	use	use	VERB
emaj-70	169	12	any	any	DET
emaj-70	169	13	one	one	NUM
emaj-70	169	14	of	of	ADP
emaj-70	169	15	these	these	DET
emaj-70	169	16	methods	method	NOUN
emaj-70	169	17	.	.	PUNCT
emaj-70	170	1	on	on	ADP
emaj-70	170	2	the	the	DET
emaj-70	170	3	other	other	ADJ
emaj-70	170	4	hand	hand	NOUN
emaj-70	170	5	,	,	PUNCT
emaj-70	170	6	indirect	indirect	ADJ
emaj-70	170	7	method	method	NOUN
emaj-70	170	8	is	be	AUX
emaj-70	170	9	the	the	DET
emaj-70	170	10	most	most	ADV
emaj-70	170	11	preferred	preferred	ADJ
emaj-70	170	12	under	under	ADP
emaj-70	170	13	us	us	PROPN
emaj-70	170	14	gaap(meek	gaap(meek	PROPN
emaj-70	170	15	2003	2003	NUM
emaj-70	170	16	,	,	PUNCT
emaj-70	170	17	84	84	NUM
emaj-70	170	18	)	)	PUNCT
emaj-70	170	19	.	.	PUNCT
emaj-70	171	1	for	for	ADP
emaj-70	171	2	this	this	DET
emaj-70	171	3	reason	reason	NOUN
emaj-70	171	4	,	,	PUNCT
emaj-70	171	5	if	if	SCONJ
emaj-70	171	6	it	it	PRON
emaj-70	171	7	is	be	AUX
emaj-70	171	8	assumed	assume	VERB
emaj-70	171	9	that	that	SCONJ
emaj-70	171	10	german	german	ADJ
emaj-70	171	11	entities	entity	NOUN
emaj-70	171	12	whose	whose	DET
emaj-70	171	13	financial	financial	ADJ
emaj-70	171	14	reporting	reporting	NOUN
emaj-70	171	15	that	that	PRON
emaj-70	171	16	was	be	AUX
emaj-70	171	17	based	base	VERB
emaj-70	171	18	on	on	ADP
emaj-70	171	19	us	us	PROPN
emaj-70	171	20	gaap	gaap	PROPN
emaj-70	171	21	before	before	SCONJ
emaj-70	171	22	the	the	DET
emaj-70	171	23	eu	eu	PROPN
emaj-70	171	24	-	-	ADJ
emaj-70	171	25	adopted	adopted	ADJ
emaj-70	171	26	ifrs	ifrs	NOUN
emaj-70	171	27	had	have	AUX
emaj-70	171	28	reported	report	VERB
emaj-70	171	29	their	their	PRON
emaj-70	171	30	cash	cash	NOUN
emaj-70	171	31	flows	flow	NOUN
emaj-70	171	32	from	from	ADP
emaj-70	171	33	operating	operate	VERB
emaj-70	171	34	activities	activity	NOUN
emaj-70	171	35	under	under	ADP
emaj-70	171	36	indirect	indirect	ADJ
emaj-70	171	37	method	method	NOUN
emaj-70	171	38	,	,	PUNCT
emaj-70	171	39	this	this	PRON
emaj-70	171	40	constitutes	constitute	VERB
emaj-70	171	41	a	a	DET
emaj-70	171	42	reflection	reflection	NOUN
emaj-70	171	43	of	of	ADP
emaj-70	171	44	us	us	PROPN
emaj-70	171	45	gaap	gaap	PROPN
emaj-70	171	46	over	over	ADP
emaj-70	171	47	ifrs	ifrs	PROPN
emaj-70	171	48	practice	practice	NOUN
emaj-70	171	49	.	.	PUNCT
emaj-70	172	1	within	within	ADP
emaj-70	172	2	this	this	DET
emaj-70	172	3	framework	framework	NOUN
emaj-70	172	4	,	,	PUNCT
emaj-70	172	5	our	our	PRON
emaj-70	172	6	findings	finding	NOUN
emaj-70	172	7	show	show	VERB
emaj-70	172	8	that	that	SCONJ
emaj-70	172	9	german	german	ADJ
emaj-70	172	10	companies	company	NOUN
emaj-70	172	11	are	be	AUX
emaj-70	172	12	significantly	significantly	ADV
emaj-70	172	13	inclined	inclined	ADJ
emaj-70	172	14	to	to	PART
emaj-70	172	15	use	use	VERB
emaj-70	172	16	the	the	DET
emaj-70	172	17	indirect	indirect	ADJ
emaj-70	172	18	method	method	NOUN
emaj-70	172	19	in	in	ADP
emaj-70	172	20	the	the	DET
emaj-70	172	21	reporting	reporting	NOUN
emaj-70	172	22	of	of	ADP
emaj-70	172	23	cash	cash	NOUN
emaj-70	172	24	flows	flow	NOUN
emaj-70	172	25	from	from	ADP
emaj-70	172	26	operating	operate	VERB
emaj-70	172	27	activities	activity	NOUN
emaj-70	172	28	.	.	PUNCT
emaj-70	173	1	britain	britain	PROPN
emaj-70	173	2	:	:	PUNCT
emaj-70	173	3	in	in	ADP
emaj-70	173	4	british	british	ADJ
emaj-70	173	5	local	local	ADJ
emaj-70	173	6	accounting	accounting	NOUN
emaj-70	173	7	practice	practice	NOUN
emaj-70	173	8	,	,	PUNCT
emaj-70	173	9	the	the	DET
emaj-70	173	10	former	former	ADJ
emaj-70	173	11	standard	standard	ADJ
emaj-70	173	12	frs	frs	ADJ
emaj-70	173	13	1	1	NUM
emaj-70	173	14	cash	cash	NOUN
emaj-70	173	15	flow	flow	NOUN
emaj-70	173	16	statements	statement	NOUN
emaj-70	173	17	regulates	regulate	VERB
emaj-70	173	18	this	this	DET
emaj-70	173	19	financial	financial	ADJ
emaj-70	173	20	statement	statement	NOUN
emaj-70	173	21	.	.	PUNCT
emaj-70	174	1	in	in	ADP
emaj-70	174	2	this	this	DET
emaj-70	174	3	context	context	NOUN
emaj-70	174	4	,	,	PUNCT
emaj-70	174	5	all	all	DET
emaj-70	174	6	cash	cash	NOUN
emaj-70	174	7	flows	flow	NOUN
emaj-70	174	8	are	be	AUX
emaj-70	174	9	reported	report	VERB
emaj-70	174	10	under	under	ADP
emaj-70	174	11	similar	similar	ADJ
emaj-70	174	12	practice	practice	NOUN
emaj-70	174	13	given	give	VERB
emaj-70	174	14	in	in	ADP
emaj-70	174	15	ias	ias	PROPN
emaj-70	174	16	7	7	NUM
emaj-70	174	17	;	;	PUNCT
emaj-70	174	18	however	however	ADV
emaj-70	174	19	,	,	PUNCT
emaj-70	174	20	the	the	DET
emaj-70	174	21	reporting	reporting	NOUN
emaj-70	174	22	structure	structure	NOUN
emaj-70	174	23	of	of	ADP
emaj-70	174	24	cash	cash	NOUN
emaj-70	174	25	flows	flow	NOUN
emaj-70	174	26	from	from	ADP
emaj-70	174	27	operating	operate	VERB
emaj-70	174	28	activities	activity	NOUN
emaj-70	174	29	is	be	AUX
emaj-70	174	30	different	different	ADJ
emaj-70	174	31	from	from	ADP
emaj-70	174	32	ias	ias	PROPN
emaj-70	174	33	7	7	NUM
emaj-70	174	34	and	and	CCONJ
emaj-70	174	35	cash	cash	NOUN
emaj-70	174	36	flows	flow	NOUN
emaj-70	174	37	from	from	ADP
emaj-70	174	38	operating	operate	VERB
emaj-70	174	39	activities	activity	NOUN
emaj-70	174	40	can	can	AUX
emaj-70	174	41	be	be	AUX
emaj-70	174	42	reported	report	VERB
emaj-70	174	43	using	use	VERB
emaj-70	174	44	either	either	CCONJ
emaj-70	174	45	direct	direct	ADJ
emaj-70	174	46	or	or	CCONJ
emaj-70	174	47	indirect	indirect	ADJ
emaj-70	174	48	method	method	NOUN
emaj-70	174	49	.	.	PUNCT
emaj-70	175	1	on	on	ADP
emaj-70	175	2	the	the	DET
emaj-70	175	3	other	other	ADJ
emaj-70	175	4	hand	hand	NOUN
emaj-70	175	5	,	,	PUNCT
emaj-70	175	6	this	this	DET
emaj-70	175	7	standard	standard	NOUN
emaj-70	175	8	forwards	forward	VERB
emaj-70	175	9	the	the	DET
emaj-70	175	10	financial	financial	ADJ
emaj-70	175	11	statement	statement	NOUN
emaj-70	175	12	preparers	preparer	NOUN
emaj-70	175	13	to	to	PART
emaj-70	175	14	use	use	VERB
emaj-70	175	15	indirect	indirect	ADJ
emaj-70	175	16	method	method	NOUN
emaj-70	175	17	unless	unless	SCONJ
emaj-70	175	18	the	the	DET
emaj-70	175	19	benefit	benefit	NOUN
emaj-70	175	20	of	of	ADP
emaj-70	175	21	reporting	report	VERB
emaj-70	175	22	cash	cash	NOUN
emaj-70	175	23	flows	flow	NOUN
emaj-70	175	24	from	from	ADP
emaj-70	175	25	operating	operate	VERB
emaj-70	175	26	activities	activity	NOUN
emaj-70	175	27	under	under	ADP
emaj-70	175	28	direct	direct	ADJ
emaj-70	175	29	method	method	NOUN
emaj-70	175	30	exceeds	exceed	VERB
emaj-70	175	31	the	the	DET
emaj-70	175	32	cost	cost	NOUN
emaj-70	175	33	of	of	ADP
emaj-70	175	34	acquisition	acquisition	NOUN
emaj-70	175	35	of	of	ADP
emaj-70	175	36	this	this	DET
emaj-70	175	37	benefit(accounting	benefit(accounte	VERB
emaj-70	175	38	standards	standard	NOUN
emaj-70	175	39	board	board	NOUN
emaj-70	175	40	,	,	PUNCT
emaj-70	175	41	1996	1996	NUM
emaj-70	175	42	:	:	PUNCT
emaj-70	175	43	65	65	NUM
emaj-70	175	44	)	)	PUNCT
emaj-70	175	45	.	.	PUNCT
emaj-70	176	1	for	for	ADP
emaj-70	176	2	this	this	DET
emaj-70	176	3	reason	reason	NOUN
emaj-70	176	4	,	,	PUNCT
emaj-70	176	5	our	our	PRON
emaj-70	176	6	results	result	NOUN
emaj-70	176	7	show	show	VERB
emaj-70	176	8	that	that	SCONJ
emaj-70	176	9	british	british	ADJ
emaj-70	176	10	entities	entity	NOUN
emaj-70	176	11	are	be	AUX
emaj-70	176	12	significantly	significantly	ADV
emaj-70	176	13	inclined	inclined	ADJ
emaj-70	176	14	to	to	PART
emaj-70	176	15	use	use	VERB
emaj-70	176	16	indirect	indirect	ADJ
emaj-70	176	17	method	method	NOUN
emaj-70	176	18	as	as	ADP
emaj-70	176	19	a	a	DET
emaj-70	176	20	reflection	reflection	NOUN
emaj-70	176	21	of	of	ADP
emaj-70	176	22	local	local	ADJ
emaj-70	176	23	accounting	accounting	NOUN
emaj-70	176	24	practice	practice	NOUN
emaj-70	176	25	over	over	ADP
emaj-70	176	26	ifrs	ifrs	PROPN
emaj-70	176	27	.	.	PUNCT
emaj-70	177	1	australia	australia	PROPN
emaj-70	177	2	:	:	PUNCT
emaj-70	178	1	statement	statement	NOUN
emaj-70	178	2	of	of	ADP
emaj-70	178	3	cash	cash	NOUN
emaj-70	178	4	flows	flow	NOUN
emaj-70	178	5	is	be	AUX
emaj-70	178	6	locally	locally	ADV
emaj-70	178	7	regulated	regulate	VERB
emaj-70	178	8	by	by	ADP
emaj-70	178	9	the	the	DET
emaj-70	178	10	former	former	ADJ
emaj-70	178	11	standard	standard	ADJ
emaj-70	178	12	aasb	aasb	NOUN
emaj-70	178	13	1026	1026	NUM
emaj-70	178	14	.	.	PUNCT
emaj-70	179	1	it	it	PRON
emaj-70	179	2	similarly	similarly	ADV
emaj-70	179	3	reports	report	VERB
emaj-70	179	4	all	all	DET
emaj-70	179	5	cash	cash	NOUN
emaj-70	179	6	inflows	inflow	NOUN
emaj-70	179	7	and	and	CCONJ
emaj-70	179	8	cash	cash	NOUN
emaj-70	179	9	outflows	outflow	NOUN
emaj-70	179	10	according	accord	VERB
emaj-70	179	11	to	to	ADP
emaj-70	179	12	ias	ias	PROPN
emaj-70	179	13	7	7	NUM
emaj-70	179	14	.	.	PUNCT
emaj-70	179	15	to	to	PART
emaj-70	179	16	report	report	VERB
emaj-70	179	17	the	the	DET
emaj-70	179	18	cash	cash	NOUN
emaj-70	179	19	flows	flow	VERB
emaj-70	179	20	from	from	ADP
emaj-70	179	21	operating	operate	VERB
emaj-70	179	22	activities	activity	NOUN
emaj-70	179	23	,	,	PUNCT
emaj-70	179	24	the	the	DET
emaj-70	179	25	direct	direct	ADJ
emaj-70	179	26	method	method	NOUN
emaj-70	179	27	is	be	AUX
emaj-70	179	28	allowed	allow	VERB
emaj-70	179	29	only	only	ADV
emaj-70	179	30	.	.	PUNCT
emaj-70	180	1	in	in	ADP
emaj-70	180	2	this	this	DET
emaj-70	180	3	context	context	NOUN
emaj-70	180	4	,	,	PUNCT
emaj-70	180	5	our	our	PRON
emaj-70	180	6	observations	observation	NOUN
emaj-70	180	7	indicate	indicate	VERB
emaj-70	180	8	that	that	SCONJ
emaj-70	180	9	australian	australian	ADJ
emaj-70	180	10	entities	entity	NOUN
emaj-70	180	11	are	be	AUX
emaj-70	180	12	significantly	significantly	ADV
emaj-70	180	13	inclined	inclined	ADJ
emaj-70	180	14	to	to	PART
emaj-70	180	15	report	report	VERB
emaj-70	180	16	their	their	PRON
emaj-70	180	17	cash	cash	NOUN
emaj-70	180	18	flows	flow	NOUN
emaj-70	180	19	from	from	ADP
emaj-70	180	20	operating	operate	VERB
emaj-70	180	21	activities	activity	NOUN
emaj-70	180	22	under	under	ADP
emaj-70	180	23	direct	direct	ADJ
emaj-70	180	24	method	method	NOUN
emaj-70	180	25	as	as	ADP
emaj-70	180	26	a	a	DET
emaj-70	180	27	reflection	reflection	NOUN
emaj-70	180	28	of	of	ADP
emaj-70	180	29	local	local	ADJ
emaj-70	180	30	accounting	accounting	NOUN
emaj-70	180	31	practice	practice	NOUN
emaj-70	180	32	over	over	ADP
emaj-70	180	33	ifrs	ifrs	PROPN
emaj-70	180	34	.	.	PUNCT
emaj-70	181	1	turkey	turkey	PROPN
emaj-70	181	2	:	:	PUNCT
emaj-70	181	3	in	in	ADP
emaj-70	181	4	turkey	turkey	NOUN
emaj-70	181	5	,	,	PUNCT
emaj-70	181	6	statement	statement	NOUN
emaj-70	181	7	of	of	ADP
emaj-70	181	8	cash	cash	NOUN
emaj-70	181	9	flows	flow	NOUN
emaj-70	181	10	had	have	AUX
emaj-70	181	11	not	not	PART
emaj-70	181	12	been	be	AUX
emaj-70	181	13	a	a	DET
emaj-70	181	14	compulsory	compulsory	ADJ
emaj-70	181	15	financial	financial	ADJ
emaj-70	181	16	statement	statement	NOUN
emaj-70	181	17	until	until	SCONJ
emaj-70	181	18	ifrss	ifrss	PROPN
emaj-70	181	19	were	be	AUX
emaj-70	181	20	adopted	adopt	VERB
emaj-70	181	21	;	;	PUNCT
emaj-70	181	22	however	however	ADV
emaj-70	181	23	,	,	PUNCT
emaj-70	181	24	it	it	PRON
emaj-70	181	25	was	be	AUX
emaj-70	181	26	regulated	regulate	VERB
emaj-70	181	27	by	by	ADP
emaj-70	181	28	the	the	DET
emaj-70	181	29	first	first	ADJ
emaj-70	181	30	communiqué	communiqué	NOUN
emaj-70	181	31	on	on	ADP
emaj-70	181	32	accounting	accounting	NOUN
emaj-70	181	33	system	system	NOUN
emaj-70	181	34	as	as	ADP
emaj-70	181	35	one	one	NUM
emaj-70	181	36	of	of	ADP
emaj-70	181	37	the	the	DET
emaj-70	181	38	supplementary	supplementary	ADJ
emaj-70	181	39	financial	financial	ADJ
emaj-70	181	40	statements(simga	statements(simga	PROPN
emaj-70	181	41	-	-	PUNCT
emaj-70	181	42	mugan	mugan	NOUN
emaj-70	181	43	1995	1995	NUM
emaj-70	181	44	,	,	PUNCT
emaj-70	181	45	357	357	NUM
emaj-70	181	46	)	)	PUNCT
emaj-70	181	47	.	.	PUNCT
emaj-70	182	1	compared	compare	VERB
emaj-70	182	2	to	to	ADP
emaj-70	182	3	the	the	DET
emaj-70	182	4	statement	statement	NOUN
emaj-70	182	5	of	of	ADP
emaj-70	182	6	cash	cash	NOUN
emaj-70	182	7	flows	flow	NOUN
emaj-70	182	8	in	in	ADP
emaj-70	182	9	ias	ias	PROPN
emaj-70	182	10	7	7	NUM
emaj-70	182	11	,	,	PUNCT
emaj-70	182	12	all	all	DET
emaj-70	182	13	cash	cash	NOUN
emaj-70	182	14	inflows	inflow	NOUN
emaj-70	182	15	and	and	CCONJ
emaj-70	182	16	outflows	outflow	NOUN
emaj-70	182	17	were	be	AUX
emaj-70	182	18	not	not	PART
emaj-70	182	19	classified	classify	VERB
emaj-70	182	20	and	and	CCONJ
emaj-70	182	21	were	be	AUX
emaj-70	182	22	prepared	prepare	VERB
emaj-70	182	23	according	accord	VERB
emaj-70	182	24	to	to	ADP
emaj-70	182	25	direct	direct	ADJ
emaj-70	182	26	method(akdogan	method(akdogan	PROPN
emaj-70	182	27	ve	ve	PROPN
emaj-70	182	28	tenker	tenker	PROPN
emaj-70	182	29	.	.	PUNCT
emaj-70	183	1	2006	2006	NUM
emaj-70	183	2	,	,	PUNCT
emaj-70	183	3	286	286	NUM
emaj-70	183	4	-	-	SYM
emaj-70	183	5	287	287	NUM
emaj-70	183	6	)	)	PUNCT
emaj-70	183	7	.	.	PUNCT
emaj-70	184	1	however	however	ADV
emaj-70	184	2	,	,	PUNCT
emaj-70	184	3	our	our	PRON
emaj-70	184	4	results	result	NOUN
emaj-70	184	5	show	show	VERB
emaj-70	184	6	that	that	SCONJ
emaj-70	184	7	turkish	turkish	ADJ
emaj-70	184	8	entities	entity	NOUN
emaj-70	184	9	are	be	AUX
emaj-70	184	10	inclined	incline	VERB
emaj-70	184	11	to	to	PART
emaj-70	184	12	use	use	VERB
emaj-70	184	13	indirect	indirect	ADJ
emaj-70	184	14	method	method	NOUN
emaj-70	184	15	under	under	ADP
emaj-70	184	16	ifrs	ifrs	NOUN
emaj-70	184	17	practice	practice	NOUN
emaj-70	184	18	.	.	PUNCT
emaj-70	185	1	volume	volume	NOUN
emaj-70	185	2	5	5	NUM
emaj-70	185	3	no	no	DET
emaj-70	185	4	1	1	NUM
emaj-70	185	5	(	(	PUNCT
emaj-70	185	6	2015	2015	NUM
emaj-70	185	7	)	)	PUNCT
emaj-70	185	8	|	|	ADV
emaj-70	185	9	issn	issn	VERB
emaj-70	185	10	2158	2158	NUM
emaj-70	185	11	-	-	SYM
emaj-70	185	12	8708	8708	NUM
emaj-70	185	13	(	(	PUNCT
emaj-70	185	14	online	online	NOUN
emaj-70	185	15	)	)	PUNCT
emaj-70	185	16	|	|	ADV
emaj-70	185	17	doi	doi	X
emaj-70	185	18	10.5195	10.5195	NUM
emaj-70	185	19	/	/	SYM
emaj-70	185	20	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	186	1	|	|	NOUN
emaj-70	186	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-70	186	3	prof	prof	PROPN
emaj-70	186	4	.	.	PUNCT
emaj-70	187	1	dr	dr	PROPN
emaj-70	187	2	.	.	PROPN
emaj-70	187	3	nalan	nalan	PROPN
emaj-70	187	4	akdogan	akdogan	PROPN
emaj-70	187	5	,	,	PUNCT
emaj-70	187	6	assist	assist	NOUN
emaj-70	187	7	.	.	PUNCT
emaj-70	188	1	prof	prof	PROPN
emaj-70	188	2	.	.	PUNCT
emaj-70	189	1	dr	dr	PROPN
emaj-70	189	2	.	.	PROPN
emaj-70	189	3	can	can	AUX
emaj-70	189	4	ozturk	ozturk	VERB
emaj-70	189	5	emerging	emerge	VERB
emaj-70	189	6	markets	market	NOUN
emaj-70	189	7	journal	journal	NOUN
emaj-70	189	8	|	|	ADV
emaj-70	189	9	p	p	NOUN
emaj-70	189	10	a	a	DET
emaj-70	189	11	g	g	NOUN
emaj-70	189	12	e	e	X
emaj-70	189	13	|71	|71	NOUN
emaj-70	189	14	4.4	4.4	NUM
emaj-70	189	15	.	.	PUNCT
emaj-70	190	1	ias	ias	PROPN
emaj-70	190	2	16	16	NUM
emaj-70	190	3	property	property	NOUN
emaj-70	190	4	,	,	PUNCT
emaj-70	190	5	plant	plant	NOUN
emaj-70	190	6	and	and	CCONJ
emaj-70	190	7	equipment	equipment	NOUN
emaj-70	190	8	7	7	NUM
emaj-70	190	9	.	.	PUNCT
emaj-70	190	10	valuation	valuation	NOUN
emaj-70	190	11	after	after	ADP
emaj-70	190	12	initial	initial	ADJ
emaj-70	190	13	recognition	recognition	NOUN
emaj-70	190	14	:	:	PUNCT
emaj-70	190	15	property	property	NOUN
emaj-70	190	16	,	,	PUNCT
emaj-70	190	17	plant	plant	NOUN
emaj-70	190	18	and	and	CCONJ
emaj-70	190	19	equipment	equipment	NOUN
emaj-70	190	20	are	be	AUX
emaj-70	190	21	measured	measure	VERB
emaj-70	190	22	either	either	CCONJ
emaj-70	190	23	according	accord	VERB
emaj-70	190	24	to	to	ADP
emaj-70	190	25	cost	cost	NOUN
emaj-70	190	26	or	or	CCONJ
emaj-70	190	27	revaluation	revaluation	NOUN
emaj-70	190	28	model(iasb	model(iasb	NOUN
emaj-70	190	29	2010	2010	NUM
emaj-70	190	30	,	,	PUNCT
emaj-70	190	31	a448	a448	NUM
emaj-70	190	32	)	)	PUNCT
emaj-70	190	33	.	.	PUNCT
emaj-70	191	1	in	in	ADP
emaj-70	191	2	this	this	DET
emaj-70	191	3	context	context	NOUN
emaj-70	191	4	,	,	PUNCT
emaj-70	191	5	we	we	PRON
emaj-70	191	6	questioned	question	VERB
emaj-70	191	7	the	the	DET
emaj-70	191	8	following	follow	VERB
emaj-70	191	9	hypothesis	hypothesis	NOUN
emaj-70	191	10	:	:	PUNCT
emaj-70	191	11	h8	h8	NOUN
emaj-70	191	12	:	:	PUNCT
emaj-70	191	13	entities	entity	NOUN
emaj-70	191	14	whose	whose	DET
emaj-70	191	15	local	local	ADJ
emaj-70	191	16	accounting	accounting	NOUN
emaj-70	191	17	practice	practice	NOUN
emaj-70	191	18	permits	permit	VERB
emaj-70	191	19	revaluation	revaluation	NOUN
emaj-70	191	20	model	model	NOUN
emaj-70	191	21	are	be	AUX
emaj-70	191	22	inclined	incline	VERB
emaj-70	191	23	to	to	PART
emaj-70	191	24	prefer	prefer	VERB
emaj-70	191	25	revaluation	revaluation	NOUN
emaj-70	191	26	rather	rather	ADV
emaj-70	191	27	than	than	ADP
emaj-70	191	28	cost	cost	NOUN
emaj-70	191	29	model	model	NOUN
emaj-70	191	30	under	under	ADP
emaj-70	191	31	ifrs	ifrs	NOUN
emaj-70	191	32	practice	practice	NOUN
emaj-70	191	33	compared	compare	VERB
emaj-70	191	34	to	to	ADP
emaj-70	191	35	other	other	ADJ
emaj-70	191	36	entities	entity	NOUN
emaj-70	191	37	whose	whose	DET
emaj-70	191	38	local	local	ADJ
emaj-70	191	39	accounting	accounting	NOUN
emaj-70	191	40	practice	practice	NOUN
emaj-70	191	41	is	be	AUX
emaj-70	191	42	based	base	VERB
emaj-70	191	43	on	on	ADP
emaj-70	191	44	cost	cost	NOUN
emaj-70	191	45	model	model	NOUN
emaj-70	191	46	this	this	DET
emaj-70	191	47	hypothesis	hypothesis	NOUN
emaj-70	191	48	was	be	AUX
emaj-70	191	49	rejected	reject	VERB
emaj-70	191	50	within	within	ADP
emaj-70	191	51	the	the	DET
emaj-70	191	52	framework	framework	NOUN
emaj-70	191	53	of	of	ADP
emaj-70	191	54	the	the	DET
emaj-70	191	55	following	following	ADJ
emaj-70	191	56	cases	case	NOUN
emaj-70	191	57	:	:	PUNCT
emaj-70	191	58	france	france	PROPN
emaj-70	191	59	:	:	PUNCT
emaj-70	191	60	in	in	ADP
emaj-70	191	61	france	france	PROPN
emaj-70	191	62	,	,	PUNCT
emaj-70	191	63	revaluation	revaluation	NOUN
emaj-70	191	64	is	be	AUX
emaj-70	191	65	possible	possible	ADJ
emaj-70	191	66	as	as	ADP
emaj-70	191	67	replacement	replacement	NOUN
emaj-70	191	68	cost	cost	NOUN
emaj-70	191	69	or	or	CCONJ
emaj-70	191	70	historical	historical	ADJ
emaj-70	191	71	cost	cost	NOUN
emaj-70	191	72	adjusted	adjust	VERB
emaj-70	191	73	for	for	ADP
emaj-70	191	74	general	general	ADJ
emaj-70	191	75	price	price	NOUN
emaj-70	191	76	inflation	inflation	NOUN
emaj-70	191	77	in	in	ADP
emaj-70	191	78	the	the	DET
emaj-70	191	79	context	context	NOUN
emaj-70	191	80	of	of	ADP
emaj-70	191	81	consolidated	consolidated	ADJ
emaj-70	191	82	financial	financial	ADJ
emaj-70	191	83	statements	statement	NOUN
emaj-70	191	84	.	.	PUNCT
emaj-70	192	1	however	however	ADV
emaj-70	192	2	,	,	PUNCT
emaj-70	192	3	french	french	ADJ
emaj-70	192	4	entities	entity	NOUN
emaj-70	192	5	do	do	AUX
emaj-70	192	6	not	not	PART
emaj-70	192	7	prefer	prefer	VERB
emaj-70	192	8	these	these	DET
emaj-70	192	9	alternative	alternative	ADJ
emaj-70	192	10	valuation	valuation	NOUN
emaj-70	192	11	options(hoarau	options(hoarau	PROPN
emaj-70	192	12	2003	2003	NUM
emaj-70	192	13	,	,	PUNCT
emaj-70	192	14	148	148	NUM
emaj-70	192	15	)	)	PUNCT
emaj-70	192	16	.	.	PUNCT
emaj-70	193	1	this	this	PRON
emaj-70	193	2	indicates	indicate	VERB
emaj-70	193	3	that	that	SCONJ
emaj-70	193	4	the	the	DET
emaj-70	193	5	common	common	ADJ
emaj-70	193	6	practice	practice	NOUN
emaj-70	193	7	is	be	AUX
emaj-70	193	8	the	the	DET
emaj-70	193	9	cost	cost	NOUN
emaj-70	193	10	model	model	NOUN
emaj-70	193	11	under	under	ADP
emaj-70	193	12	local	local	ADJ
emaj-70	193	13	accounting	accounting	NOUN
emaj-70	193	14	.	.	PUNCT
emaj-70	194	1	in	in	ADP
emaj-70	194	2	this	this	DET
emaj-70	194	3	regard	regard	NOUN
emaj-70	194	4	,	,	PUNCT
emaj-70	194	5	our	our	PRON
emaj-70	194	6	data	datum	NOUN
emaj-70	194	7	indicates	indicate	VERB
emaj-70	194	8	that	that	SCONJ
emaj-70	194	9	french	french	ADJ
emaj-70	194	10	entities	entity	NOUN
emaj-70	194	11	are	be	AUX
emaj-70	194	12	inclined	inclined	ADJ
emaj-70	194	13	to	to	PART
emaj-70	194	14	select	select	VERB
emaj-70	194	15	cost	cost	NOUN
emaj-70	194	16	model	model	NOUN
emaj-70	194	17	as	as	ADP
emaj-70	194	18	a	a	DET
emaj-70	194	19	reflection	reflection	NOUN
emaj-70	194	20	of	of	ADP
emaj-70	194	21	local	local	ADJ
emaj-70	194	22	accounting	accounting	NOUN
emaj-70	194	23	practice	practice	NOUN
emaj-70	194	24	over	over	ADP
emaj-70	194	25	ifrs	ifrs	PROPN
emaj-70	194	26	.	.	PUNCT
emaj-70	195	1	on	on	ADP
emaj-70	195	2	the	the	DET
emaj-70	195	3	other	other	ADJ
emaj-70	195	4	hand	hand	NOUN
emaj-70	195	5	,	,	PUNCT
emaj-70	195	6	we	we	PRON
emaj-70	195	7	observed	observe	VERB
emaj-70	195	8	that	that	SCONJ
emaj-70	195	9	a	a	DET
emaj-70	195	10	number	number	NOUN
emaj-70	195	11	of	of	ADP
emaj-70	195	12	french	french	ADJ
emaj-70	195	13	entities	entity	NOUN
emaj-70	195	14	did	do	AUX
emaj-70	195	15	not	not	PART
emaj-70	195	16	pay	pay	VERB
emaj-70	195	17	attention	attention	NOUN
emaj-70	195	18	to	to	PART
emaj-70	195	19	state	state	VERB
emaj-70	195	20	their	their	PRON
emaj-70	195	21	accounting	accounting	NOUN
emaj-70	195	22	policy	policy	NOUN
emaj-70	195	23	.	.	PUNCT
emaj-70	196	1	italy	italy	PROPN
emaj-70	196	2	:	:	PUNCT
emaj-70	196	3	under	under	ADP
emaj-70	196	4	italian	italian	ADJ
emaj-70	196	5	local	local	ADJ
emaj-70	196	6	accounting	accounting	NOUN
emaj-70	196	7	practice	practice	NOUN
emaj-70	196	8	,	,	PUNCT
emaj-70	196	9	revaluation	revaluation	NOUN
emaj-70	196	10	is	be	AUX
emaj-70	196	11	allowed	allow	VERB
emaj-70	196	12	under	under	ADP
emaj-70	196	13	exceptional	exceptional	ADJ
emaj-70	196	14	circumstances(zambon	circumstances(zambon	PROPN
emaj-70	196	15	2003	2003	NUM
emaj-70	196	16	,	,	PUNCT
emaj-70	196	17	210	210	NUM
emaj-70	196	18	)	)	PUNCT
emaj-70	196	19	.	.	PUNCT
emaj-70	197	1	that	that	PRON
emaj-70	197	2	's	be	AUX
emaj-70	197	3	why	why	SCONJ
emaj-70	197	4	,	,	PUNCT
emaj-70	197	5	it	it	PRON
emaj-70	197	6	is	be	AUX
emaj-70	197	7	not	not	PART
emaj-70	197	8	a	a	DET
emaj-70	197	9	common	common	ADJ
emaj-70	197	10	practice	practice	NOUN
emaj-70	197	11	.	.	PUNCT
emaj-70	198	1	in	in	ADP
emaj-70	198	2	this	this	DET
emaj-70	198	3	context	context	NOUN
emaj-70	198	4	,	,	PUNCT
emaj-70	198	5	we	we	PRON
emaj-70	198	6	observed	observe	VERB
emaj-70	198	7	that	that	SCONJ
emaj-70	198	8	italian	italian	ADJ
emaj-70	198	9	entities	entity	NOUN
emaj-70	198	10	are	be	AUX
emaj-70	198	11	inclined	incline	VERB
emaj-70	198	12	to	to	PART
emaj-70	198	13	use	use	VERB
emaj-70	198	14	cost	cost	NOUN
emaj-70	198	15	model	model	NOUN
emaj-70	198	16	under	under	ADP
emaj-70	198	17	ifrs	ifrs	PROPN
emaj-70	198	18	but	but	CCONJ
emaj-70	198	19	a	a	DET
emaj-70	198	20	considerable	considerable	ADJ
emaj-70	198	21	percentage	percentage	NOUN
emaj-70	198	22	of	of	ADP
emaj-70	198	23	italian	italian	ADJ
emaj-70	198	24	entities	entity	NOUN
emaj-70	198	25	did	do	AUX
emaj-70	198	26	not	not	PART
emaj-70	198	27	express	express	VERB
emaj-70	198	28	their	their	PRON
emaj-70	198	29	accounting	accounting	NOUN
emaj-70	198	30	policy	policy	NOUN
emaj-70	198	31	in	in	ADP
emaj-70	198	32	this	this	DET
emaj-70	198	33	context	context	NOUN
emaj-70	198	34	.	.	PUNCT
emaj-70	199	1	germany	germany	PROPN
emaj-70	199	2	:	:	PUNCT
emaj-70	199	3	in	in	ADP
emaj-70	199	4	germany	germany	PROPN
emaj-70	199	5	,	,	PUNCT
emaj-70	199	6	revaluation	revaluation	NOUN
emaj-70	199	7	is	be	AUX
emaj-70	199	8	not	not	PART
emaj-70	199	9	allowed	allow	VERB
emaj-70	199	10	under	under	ADP
emaj-70	199	11	local	local	ADJ
emaj-70	199	12	accounting	accounting	NOUN
emaj-70	199	13	practice(haller	practice(haller	NOUN
emaj-70	199	14	2003	2003	NUM
emaj-70	199	15	,	,	PUNCT
emaj-70	199	16	121	121	NUM
emaj-70	199	17	)	)	PUNCT
emaj-70	199	18	.	.	PUNCT
emaj-70	200	1	on	on	ADP
emaj-70	200	2	the	the	DET
emaj-70	200	3	other	other	ADJ
emaj-70	200	4	hand	hand	NOUN
emaj-70	200	5	,	,	PUNCT
emaj-70	200	6	german	german	ADJ
emaj-70	200	7	listed	list	VERB
emaj-70	200	8	entities	entity	NOUN
emaj-70	200	9	whose	whose	DET
emaj-70	200	10	financial	financial	ADJ
emaj-70	200	11	reporting	reporting	NOUN
emaj-70	200	12	based	base	VERB
emaj-70	200	13	on	on	ADP
emaj-70	200	14	us	us	PROPN
emaj-70	200	15	gaap	gaap	PROPN
emaj-70	200	16	before	before	ADP
emaj-70	200	17	the	the	DET
emaj-70	200	18	eu	eu	PROPN
emaj-70	200	19	-	-	ADJ
emaj-70	200	20	adopted	adopted	ADJ
emaj-70	200	21	ifrs	ifrs	NOUN
emaj-70	200	22	,	,	PUNCT
emaj-70	200	23	also	also	ADV
emaj-70	200	24	,	,	PUNCT
emaj-70	200	25	implemented	implement	VERB
emaj-70	200	26	cost	cost	NOUN
emaj-70	200	27	model	model	NOUN
emaj-70	200	28	because	because	SCONJ
emaj-70	200	29	revaluation	revaluation	NOUN
emaj-70	200	30	is	be	AUX
emaj-70	200	31	prohibited	prohibit	VERB
emaj-70	200	32	under	under	ADP
emaj-70	200	33	us	us	PROPN
emaj-70	200	34	gaap(meek	gaap(meek	PROPN
emaj-70	200	35	2003	2003	NUM
emaj-70	200	36	,	,	PUNCT
emaj-70	200	37	82	82	NUM
emaj-70	200	38	)	)	PUNCT
emaj-70	200	39	.	.	PUNCT
emaj-70	201	1	within	within	ADP
emaj-70	201	2	this	this	DET
emaj-70	201	3	framework	framework	NOUN
emaj-70	201	4	,	,	PUNCT
emaj-70	201	5	we	we	PRON
emaj-70	201	6	pointed	point	VERB
emaj-70	201	7	out	out	ADP
emaj-70	201	8	that	that	SCONJ
emaj-70	201	9	german	german	ADJ
emaj-70	201	10	entities	entity	NOUN
emaj-70	201	11	are	be	AUX
emaj-70	201	12	inclined	inclined	ADJ
emaj-70	201	13	to	to	PART
emaj-70	201	14	prefer	prefer	VERB
emaj-70	201	15	cost	cost	NOUN
emaj-70	201	16	model	model	NOUN
emaj-70	201	17	as	as	ADP
emaj-70	201	18	a	a	DET
emaj-70	201	19	reflection	reflection	NOUN
emaj-70	201	20	of	of	ADP
emaj-70	201	21	both	both	DET
emaj-70	201	22	local	local	ADJ
emaj-70	201	23	accounting	accounting	NOUN
emaj-70	201	24	practice	practice	NOUN
emaj-70	201	25	and	and	CCONJ
emaj-70	201	26	us	us	PROPN
emaj-70	201	27	gaap	gaap	PROPN
emaj-70	201	28	over	over	ADP
emaj-70	201	29	ifrs	ifrs	PROPN
emaj-70	201	30	.	.	PUNCT
emaj-70	202	1	britain	britain	PROPN
emaj-70	202	2	&	&	CCONJ
emaj-70	202	3	australia	australia	PROPN
emaj-70	202	4	:	:	PUNCT
emaj-70	202	5	in	in	ADP
emaj-70	202	6	britain	britain	PROPN
emaj-70	202	7	and	and	CCONJ
emaj-70	202	8	australia	australia	PROPN
emaj-70	202	9	,	,	PUNCT
emaj-70	202	10	revaluation	revaluation	NOUN
emaj-70	202	11	was	be	AUX
emaj-70	202	12	respectively	respectively	ADV
emaj-70	202	13	regulated	regulate	VERB
emaj-70	202	14	by	by	ADP
emaj-70	202	15	the	the	DET
emaj-70	202	16	former	former	ADJ
emaj-70	202	17	standard	standard	ADJ
emaj-70	202	18	frs	frs	ADJ
emaj-70	202	19	15	15	NUM
emaj-70	202	20	tangible	tangible	ADJ
emaj-70	202	21	fixed	fix	VERB
emaj-70	202	22	assets	asset	NOUN
emaj-70	202	23	and	and	CCONJ
emaj-70	202	24	aasb	aasb	VERB
emaj-70	202	25	1041	1041	NUM
emaj-70	202	26	revaluation	revaluation	NOUN
emaj-70	202	27	of	of	ADP
emaj-70	202	28	non	non	ADJ
emaj-70	202	29	-	-	ADJ
emaj-70	202	30	current	current	ADJ
emaj-70	202	31	assets	asset	NOUN
emaj-70	202	32	.	.	PUNCT
emaj-70	203	1	due	due	ADP
emaj-70	203	2	to	to	ADP
emaj-70	203	3	this	this	DET
emaj-70	203	4	fact	fact	NOUN
emaj-70	203	5	,	,	PUNCT
emaj-70	203	6	it	it	PRON
emaj-70	203	7	is	be	AUX
emaj-70	203	8	estimated	estimate	VERB
emaj-70	203	9	that	that	SCONJ
emaj-70	203	10	british	british	ADJ
emaj-70	203	11	and	and	CCONJ
emaj-70	203	12	australian	australian	ADJ
emaj-70	203	13	entities	entity	NOUN
emaj-70	203	14	are	be	AUX
emaj-70	203	15	inclined	incline	VERB
emaj-70	203	16	to	to	PART
emaj-70	203	17	choose	choose	VERB
emaj-70	203	18	revaluation	revaluation	NOUN
emaj-70	203	19	model	model	NOUN
emaj-70	203	20	under	under	ADP
emaj-70	203	21	ifrs	ifrs	NOUN
emaj-70	203	22	practice	practice	NOUN
emaj-70	203	23	.	.	PUNCT
emaj-70	204	1	however	however	ADV
emaj-70	204	2	,	,	PUNCT
emaj-70	204	3	our	our	PRON
emaj-70	204	4	findings	finding	NOUN
emaj-70	204	5	show	show	VERB
emaj-70	204	6	that	that	SCONJ
emaj-70	204	7	british	british	PROPN
emaj-70	204	8	and	and	CCONJ
emaj-70	204	9	the	the	DET
emaj-70	204	10	majority	majority	NOUN
emaj-70	204	11	of	of	ADP
emaj-70	204	12	australian	australian	ADJ
emaj-70	204	13	entities	entity	NOUN
emaj-70	204	14	prefer	prefer	VERB
emaj-70	204	15	the	the	DET
emaj-70	204	16	cost	cost	NOUN
emaj-70	204	17	model	model	NOUN
emaj-70	204	18	as	as	ADP
emaj-70	204	19	a	a	DET
emaj-70	204	20	conservative	conservative	ADJ
emaj-70	204	21	approach	approach	NOUN
emaj-70	204	22	under	under	ADP
emaj-70	204	23	ifrs	ifrs	PROPN
emaj-70	204	24	.	.	PUNCT
emaj-70	205	1	turkey	turkey	PROPN
emaj-70	205	2	:	:	PUNCT
emaj-70	205	3	in	in	ADP
emaj-70	205	4	turkey	turkey	NOUN
emaj-70	205	5	,	,	PUNCT
emaj-70	205	6	revaluation	revaluation	NOUN
emaj-70	205	7	is	be	AUX
emaj-70	205	8	an	an	DET
emaj-70	205	9	accounting	accounting	NOUN
emaj-70	205	10	policy	policy	NOUN
emaj-70	205	11	that	that	PRON
emaj-70	205	12	has	have	VERB
emaj-70	205	13	to	to	PART
emaj-70	205	14	be	be	AUX
emaj-70	205	15	implemented	implement	VERB
emaj-70	205	16	under	under	ADP
emaj-70	205	17	inflationist	inflationist	ADJ
emaj-70	205	18	periods(simga	periods(simga	PROPN
emaj-70	205	19	-	-	PUNCT
emaj-70	205	20	mugan	mugan	NOUN
emaj-70	205	21	2002	2002	NUM
emaj-70	205	22	,	,	PUNCT
emaj-70	205	23	trk-30	trk-30	NOUN
emaj-70	205	24	)	)	PUNCT
emaj-70	205	25	.	.	PUNCT
emaj-70	206	1	that	that	PRON
emaj-70	206	2	's	be	AUX
emaj-70	206	3	why	why	SCONJ
emaj-70	206	4	,	,	PUNCT
emaj-70	206	5	cost	cost	NOUN
emaj-70	206	6	model	model	NOUN
emaj-70	206	7	rather	rather	ADV
emaj-70	206	8	than	than	ADP
emaj-70	206	9	revaluation	revaluation	NOUN
emaj-70	206	10	is	be	AUX
emaj-70	206	11	the	the	DET
emaj-70	206	12	common	common	ADJ
emaj-70	206	13	practice	practice	NOUN
emaj-70	206	14	under	under	ADP
emaj-70	206	15	turkish	turkish	ADJ
emaj-70	206	16	local	local	ADJ
emaj-70	206	17	accounting	accounting	NOUN
emaj-70	206	18	.	.	PUNCT
emaj-70	207	1	within	within	ADP
emaj-70	207	2	this	this	DET
emaj-70	207	3	framework	framework	NOUN
emaj-70	207	4	,	,	PUNCT
emaj-70	207	5	we	we	PRON
emaj-70	207	6	observed	observe	VERB
emaj-70	207	7	that	that	SCONJ
emaj-70	207	8	the	the	DET
emaj-70	207	9	majority	majority	NOUN
emaj-70	207	10	of	of	ADP
emaj-70	207	11	turkish	turkish	ADJ
emaj-70	207	12	entities	entity	NOUN
emaj-70	207	13	are	be	AUX
emaj-70	207	14	inclined	incline	VERB
emaj-70	207	15	to	to	PART
emaj-70	207	16	use	use	VERB
emaj-70	207	17	cost	cost	NOUN
emaj-70	207	18	model	model	NOUN
emaj-70	207	19	as	as	ADP
emaj-70	207	20	a	a	DET
emaj-70	207	21	reflection	reflection	NOUN
emaj-70	207	22	to	to	ADP
emaj-70	207	23	local	local	ADJ
emaj-70	207	24	practice	practice	NOUN
emaj-70	207	25	over	over	ADP
emaj-70	207	26	ifrs	ifrs	PROPN
emaj-70	207	27	.	.	PUNCT
emaj-70	208	1	volume	volume	NOUN
emaj-70	208	2	5	5	NUM
emaj-70	208	3	no	no	DET
emaj-70	208	4	1	1	NUM
emaj-70	208	5	(	(	PUNCT
emaj-70	208	6	2015	2015	NUM
emaj-70	208	7	)	)	PUNCT
emaj-70	208	8	|	|	ADV
emaj-70	208	9	issn	issn	VERB
emaj-70	208	10	2158	2158	NUM
emaj-70	208	11	-	-	SYM
emaj-70	208	12	8708	8708	NUM
emaj-70	208	13	(	(	PUNCT
emaj-70	208	14	online	online	NOUN
emaj-70	208	15	)	)	PUNCT
emaj-70	208	16	|	|	ADV
emaj-70	208	17	doi	doi	X
emaj-70	208	18	10.5195	10.5195	NUM
emaj-70	208	19	/	/	SYM
emaj-70	208	20	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	209	1	|	|	ADV
emaj-70	209	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-70	209	3	a	a	DET
emaj-70	209	4	country	country	NOUN
emaj-70	209	5	specific	specific	ADJ
emaj-70	209	6	approach	approach	NOUN
emaj-70	209	7	to	to	ADP
emaj-70	209	8	ifrs	ifrs	PROPN
emaj-70	209	9	accounting	accounting	NOUN
emaj-70	209	10	policy	policy	NOUN
emaj-70	209	11	choice	choice	NOUN
emaj-70	209	12	in	in	ADP
emaj-70	209	13	the	the	DET
emaj-70	209	14	european	european	ADJ
emaj-70	209	15	,	,	PUNCT
emaj-70	209	16	australian	australian	ADJ
emaj-70	209	17	and	and	CCONJ
emaj-70	209	18	turkish	turkish	ADJ
emaj-70	209	19	context	context	NOUN
emaj-70	209	20	page	page	NOUN
emaj-70	209	21	|72|	|72|	VERB
emaj-70	209	22	emerging	emerge	VERB
emaj-70	209	23	markets	market	NOUN
emaj-70	209	24	journal	journal	NOUN
emaj-70	209	25	8	8	NUM
emaj-70	209	26	.	.	PUNCT
emaj-70	210	1	depreciation	depreciation	NOUN
emaj-70	210	2	:	:	PUNCT
emaj-70	210	3	according	accord	VERB
emaj-70	210	4	to	to	ADP
emaj-70	210	5	ias	ias	PROPN
emaj-70	210	6	16	16	NUM
emaj-70	210	7	,	,	PUNCT
emaj-70	210	8	the	the	DET
emaj-70	210	9	allowed	allow	VERB
emaj-70	210	10	methods	method	NOUN
emaj-70	210	11	of	of	ADP
emaj-70	210	12	depreciation	depreciation	NOUN
emaj-70	210	13	are	be	AUX
emaj-70	210	14	straight	straight	ADJ
emaj-70	210	15	-	-	PUNCT
emaj-70	210	16	line	line	NOUN
emaj-70	210	17	,	,	PUNCT
emaj-70	210	18	double	double	ADJ
emaj-70	210	19	declining	decline	VERB
emaj-70	210	20	balance	balance	NOUN
emaj-70	210	21	and	and	CCONJ
emaj-70	210	22	units	unit	NOUN
emaj-70	210	23	of	of	ADP
emaj-70	210	24	production(iasb	production(iasb	PROPN
emaj-70	210	25	2010	2010	NUM
emaj-70	210	26	,	,	PUNCT
emaj-70	210	27	a452	a452	NUM
emaj-70	210	28	)	)	PUNCT
emaj-70	210	29	.	.	PUNCT
emaj-70	211	1	based	base	VERB
emaj-70	211	2	on	on	ADP
emaj-70	211	3	this	this	DET
emaj-70	211	4	accounting	accounting	NOUN
emaj-70	211	5	policy	policy	NOUN
emaj-70	211	6	,	,	PUNCT
emaj-70	211	7	we	we	PRON
emaj-70	211	8	provided	provide	VERB
emaj-70	211	9	the	the	DET
emaj-70	211	10	following	follow	VERB
emaj-70	211	11	hypothesis	hypothesis	NOUN
emaj-70	211	12	:	:	PUNCT
emaj-70	211	13	h9	h9	NOUN
emaj-70	211	14	:	:	PUNCT
emaj-70	211	15	entities	entity	NOUN
emaj-70	211	16	are	be	AUX
emaj-70	211	17	inclined	incline	VERB
emaj-70	211	18	to	to	PART
emaj-70	211	19	use	use	VERB
emaj-70	211	20	the	the	DET
emaj-70	211	21	same	same	ADJ
emaj-70	211	22	accounting	accounting	NOUN
emaj-70	211	23	policy	policy	NOUN
emaj-70	211	24	to	to	PART
emaj-70	211	25	depreciate	depreciate	VERB
emaj-70	211	26	their	their	PRON
emaj-70	211	27	property	property	NOUN
emaj-70	211	28	,	,	PUNCT
emaj-70	211	29	plant	plant	NOUN
emaj-70	211	30	and	and	CCONJ
emaj-70	211	31	equipment	equipment	NOUN
emaj-70	211	32	after	after	ADP
emaj-70	211	33	the	the	DET
emaj-70	211	34	adoption	adoption	NOUN
emaj-70	211	35	of	of	ADP
emaj-70	211	36	ifrs	ifrs	PROPN
emaj-70	211	37	except	except	SCONJ
emaj-70	211	38	some	some	DET
emaj-70	211	39	sectorspecific	sectorspecific	ADJ
emaj-70	211	40	circumstances	circumstance	NOUN
emaj-70	211	41	this	this	DET
emaj-70	211	42	hypothesis	hypothesis	NOUN
emaj-70	211	43	was	be	AUX
emaj-70	211	44	accepted	accept	VERB
emaj-70	211	45	within	within	ADP
emaj-70	211	46	the	the	DET
emaj-70	211	47	framework	framework	NOUN
emaj-70	211	48	of	of	ADP
emaj-70	211	49	the	the	DET
emaj-70	211	50	analysis	analysis	NOUN
emaj-70	211	51	of	of	ADP
emaj-70	211	52	the	the	DET
emaj-70	211	53	following	following	ADJ
emaj-70	211	54	cases	case	NOUN
emaj-70	211	55	:	:	PUNCT
emaj-70	211	56	france	france	PROPN
emaj-70	211	57	&	&	CCONJ
emaj-70	211	58	germany	germany	PROPN
emaj-70	211	59	:	:	PUNCT
emaj-70	211	60	in	in	ADP
emaj-70	211	61	terms	term	NOUN
emaj-70	211	62	of	of	ADP
emaj-70	211	63	the	the	DET
emaj-70	211	64	local	local	ADJ
emaj-70	211	65	accounting	accounting	NOUN
emaj-70	211	66	practice	practice	NOUN
emaj-70	211	67	of	of	ADP
emaj-70	211	68	france	france	PROPN
emaj-70	211	69	and	and	CCONJ
emaj-70	211	70	germany	germany	PROPN
emaj-70	211	71	,	,	PUNCT
emaj-70	211	72	prior	prior	ADJ
emaj-70	211	73	research	research	NOUN
emaj-70	211	74	indicates	indicate	VERB
emaj-70	211	75	that	that	SCONJ
emaj-70	211	76	the	the	DET
emaj-70	211	77	combination	combination	NOUN
emaj-70	211	78	of	of	ADP
emaj-70	211	79	straight	straight	ADJ
emaj-70	211	80	-	-	PUNCT
emaj-70	211	81	line	line	NOUN
emaj-70	211	82	and	and	CCONJ
emaj-70	211	83	double	double	ADJ
emaj-70	211	84	-	-	PUNCT
emaj-70	211	85	declining	decline	VERB
emaj-70	211	86	methods	method	NOUN
emaj-70	211	87	has	have	AUX
emaj-70	211	88	been	be	AUX
emaj-70	211	89	essentially	essentially	ADV
emaj-70	211	90	a	a	DET
emaj-70	211	91	common	common	ADJ
emaj-70	211	92	practice	practice	NOUN
emaj-70	211	93	,	,	PUNCT
emaj-70	211	94	because	because	SCONJ
emaj-70	211	95	of	of	ADP
emaj-70	211	96	the	the	DET
emaj-70	211	97	potential	potential	ADJ
emaj-70	211	98	tax	tax	NOUN
emaj-70	211	99	savings(jaafar	savings(jaafar	ADV
emaj-70	211	100	and	and	CCONJ
emaj-70	211	101	mcleay	mcleay	ADJ
emaj-70	211	102	2007	2007	NUM
emaj-70	211	103	,	,	PUNCT
emaj-70	211	104	184	184	NUM
emaj-70	211	105	)	)	PUNCT
emaj-70	211	106	.	.	PUNCT
emaj-70	212	1	however	however	ADV
emaj-70	212	2	,	,	PUNCT
emaj-70	212	3	our	our	PRON
emaj-70	212	4	findings	finding	NOUN
emaj-70	212	5	show	show	VERB
emaj-70	212	6	that	that	SCONJ
emaj-70	212	7	straight	straight	ADJ
emaj-70	212	8	-	-	PUNCT
emaj-70	212	9	line	line	NOUN
emaj-70	212	10	became	become	VERB
emaj-70	212	11	the	the	DET
emaj-70	212	12	dominant	dominant	ADJ
emaj-70	212	13	method	method	NOUN
emaj-70	212	14	under	under	ADP
emaj-70	212	15	ifrs	ifrs	NOUN
emaj-70	212	16	practice	practice	NOUN
emaj-70	212	17	.	.	PUNCT
emaj-70	213	1	in	in	ADP
emaj-70	213	2	addition	addition	NOUN
emaj-70	213	3	,	,	PUNCT
emaj-70	213	4	we	we	PRON
emaj-70	213	5	determined	determine	VERB
emaj-70	213	6	that	that	SCONJ
emaj-70	213	7	french	french	ADJ
emaj-70	213	8	resource	resource	NOUN
emaj-70	213	9	-	-	PUNCT
emaj-70	213	10	based	base	VERB
emaj-70	213	11	entities	entity	NOUN
emaj-70	213	12	use	use	VERB
emaj-70	213	13	the	the	DET
emaj-70	213	14	units	unit	NOUN
emaj-70	213	15	of	of	ADP
emaj-70	213	16	production	production	NOUN
emaj-70	213	17	method	method	NOUN
emaj-70	213	18	.	.	PUNCT
emaj-70	214	1	italy	italy	PROPN
emaj-70	214	2	:	:	PUNCT
emaj-70	215	1	former	former	ADJ
emaj-70	215	2	research	research	NOUN
emaj-70	215	3	shows	show	VERB
emaj-70	215	4	that	that	SCONJ
emaj-70	215	5	the	the	DET
emaj-70	215	6	straight	straight	ADJ
emaj-70	215	7	-	-	PUNCT
emaj-70	215	8	line	line	NOUN
emaj-70	215	9	method	method	NOUN
emaj-70	215	10	is	be	AUX
emaj-70	215	11	the	the	DET
emaj-70	215	12	common	common	ADJ
emaj-70	215	13	practice	practice	NOUN
emaj-70	215	14	in	in	ADP
emaj-70	215	15	italy(jaafar	italy(jaafar	PROPN
emaj-70	215	16	and	and	CCONJ
emaj-70	215	17	mcleay	mcleay	ADJ
emaj-70	215	18	2007	2007	NUM
emaj-70	215	19	,	,	PUNCT
emaj-70	215	20	184	184	NUM
emaj-70	215	21	)	)	PUNCT
emaj-70	215	22	with	with	ADP
emaj-70	215	23	respect	respect	NOUN
emaj-70	215	24	to	to	ADP
emaj-70	215	25	local	local	ADJ
emaj-70	215	26	accounting	accounting	NOUN
emaj-70	215	27	.	.	PUNCT
emaj-70	216	1	in	in	ADP
emaj-70	216	2	this	this	DET
emaj-70	216	3	context	context	NOUN
emaj-70	216	4	,	,	PUNCT
emaj-70	216	5	our	our	PRON
emaj-70	216	6	data	datum	NOUN
emaj-70	216	7	indicates	indicate	VERB
emaj-70	216	8	that	that	SCONJ
emaj-70	216	9	straight	straight	ADJ
emaj-70	216	10	-	-	PUNCT
emaj-70	216	11	line	line	NOUN
emaj-70	216	12	is	be	AUX
emaj-70	216	13	the	the	DET
emaj-70	216	14	most	most	ADV
emaj-70	216	15	preferred	preferred	ADJ
emaj-70	216	16	method	method	NOUN
emaj-70	216	17	of	of	ADP
emaj-70	216	18	depreciation	depreciation	NOUN
emaj-70	216	19	as	as	ADP
emaj-70	216	20	an	an	DET
emaj-70	216	21	evidence	evidence	NOUN
emaj-70	216	22	of	of	ADP
emaj-70	216	23	local	local	ADJ
emaj-70	216	24	accounting	accounting	NOUN
emaj-70	216	25	practice	practice	NOUN
emaj-70	216	26	over	over	ADP
emaj-70	216	27	ifrs	ifrs	PROPN
emaj-70	216	28	.	.	PUNCT
emaj-70	217	1	on	on	ADP
emaj-70	217	2	the	the	DET
emaj-70	217	3	other	other	ADJ
emaj-70	217	4	hand	hand	NOUN
emaj-70	217	5	,	,	PUNCT
emaj-70	217	6	we	we	PRON
emaj-70	217	7	pointed	point	VERB
emaj-70	217	8	out	out	ADP
emaj-70	217	9	that	that	SCONJ
emaj-70	217	10	20	20	NUM
emaj-70	217	11	%	%	NOUN
emaj-70	217	12	of	of	ADP
emaj-70	217	13	italian	italian	ADJ
emaj-70	217	14	entities	entity	NOUN
emaj-70	217	15	did	do	AUX
emaj-70	217	16	not	not	PART
emaj-70	217	17	attach	attach	VERB
emaj-70	217	18	necessary	necessary	ADJ
emaj-70	217	19	importance	importance	NOUN
emaj-70	217	20	to	to	PART
emaj-70	217	21	express	express	VERB
emaj-70	217	22	their	their	PRON
emaj-70	217	23	accounting	accounting	NOUN
emaj-70	217	24	policy	policy	NOUN
emaj-70	217	25	regarding	regard	VERB
emaj-70	217	26	depreciation	depreciation	NOUN
emaj-70	217	27	.	.	PUNCT
emaj-70	218	1	britain	britain	PROPN
emaj-70	218	2	:	:	PUNCT
emaj-70	218	3	in	in	ADP
emaj-70	218	4	british	british	ADJ
emaj-70	218	5	local	local	ADJ
emaj-70	218	6	accounting	accounting	NOUN
emaj-70	218	7	practice	practice	NOUN
emaj-70	218	8	,	,	PUNCT
emaj-70	218	9	frs	frs	PROPN
emaj-70	218	10	15	15	NUM
emaj-70	218	11	regulates	regulate	VERB
emaj-70	218	12	the	the	DET
emaj-70	218	13	depreciation	depreciation	NOUN
emaj-70	218	14	methods	method	NOUN
emaj-70	218	15	as	as	ADP
emaj-70	218	16	straight	straight	ADJ
emaj-70	218	17	-	-	PUNCT
emaj-70	218	18	line	line	NOUN
emaj-70	218	19	and	and	CCONJ
emaj-70	218	20	reducing	reduce	VERB
emaj-70	218	21	balance	balance	NOUN
emaj-70	218	22	.	.	PUNCT
emaj-70	219	1	in	in	ADP
emaj-70	219	2	this	this	DET
emaj-70	219	3	context	context	NOUN
emaj-70	219	4	,	,	PUNCT
emaj-70	219	5	the	the	DET
emaj-70	219	6	ex	ex	NOUN
emaj-70	219	7	-	-	ADJ
emaj-70	219	8	post	post	ADJ
emaj-70	219	9	results	result	NOUN
emaj-70	219	10	of	of	ADP
emaj-70	219	11	prior	prior	ADJ
emaj-70	219	12	literature	literature	NOUN
emaj-70	219	13	(	(	PUNCT
emaj-70	219	14	jaafar	jaafar	ADJ
emaj-70	219	15	and	and	CCONJ
emaj-70	219	16	mcleay	mcleay	ADJ
emaj-70	219	17	2007	2007	NUM
emaj-70	219	18	,	,	PUNCT
emaj-70	219	19	184	184	NUM
emaj-70	219	20	)	)	PUNCT
emaj-70	219	21	determined	determine	VERB
emaj-70	219	22	that	that	SCONJ
emaj-70	219	23	straight	straight	ADJ
emaj-70	219	24	-	-	PUNCT
emaj-70	219	25	line	line	NOUN
emaj-70	219	26	is	be	AUX
emaj-70	219	27	the	the	DET
emaj-70	219	28	typical	typical	ADJ
emaj-70	219	29	method	method	NOUN
emaj-70	219	30	of	of	ADP
emaj-70	219	31	depreciation	depreciation	NOUN
emaj-70	219	32	in	in	ADP
emaj-70	219	33	britain	britain	PROPN
emaj-70	219	34	.	.	PUNCT
emaj-70	220	1	also	also	ADV
emaj-70	220	2	,	,	PUNCT
emaj-70	220	3	our	our	PRON
emaj-70	220	4	findings	finding	NOUN
emaj-70	220	5	are	be	AUX
emaj-70	220	6	in	in	ADP
emaj-70	220	7	parallel	parallel	NOUN
emaj-70	220	8	to	to	ADP
emaj-70	220	9	these	these	DET
emaj-70	220	10	results	result	NOUN
emaj-70	220	11	as	as	ADP
emaj-70	220	12	an	an	DET
emaj-70	220	13	evidence	evidence	NOUN
emaj-70	220	14	of	of	ADP
emaj-70	220	15	local	local	ADJ
emaj-70	220	16	accounting	accounting	NOUN
emaj-70	220	17	practice	practice	NOUN
emaj-70	220	18	over	over	ADP
emaj-70	220	19	ifrs	ifrs	PROPN
emaj-70	220	20	.	.	PUNCT
emaj-70	221	1	australia	australia	PROPN
emaj-70	221	2	:	:	PUNCT
emaj-70	221	3	in	in	ADP
emaj-70	221	4	australia	australia	PROPN
emaj-70	221	5	,	,	PUNCT
emaj-70	221	6	depreciation	depreciation	NOUN
emaj-70	221	7	was	be	AUX
emaj-70	221	8	regulated	regulate	VERB
emaj-70	221	9	by	by	ADP
emaj-70	221	10	the	the	DET
emaj-70	221	11	former	former	ADJ
emaj-70	221	12	standard	standard	ADJ
emaj-70	221	13	aasb	aasb	NOUN
emaj-70	221	14	1021	1021	NUM
emaj-70	221	15	depreciation	depreciation	NOUN
emaj-70	221	16	under	under	ADP
emaj-70	221	17	local	local	ADJ
emaj-70	221	18	practice	practice	NOUN
emaj-70	221	19	.	.	PUNCT
emaj-70	222	1	three	three	NUM
emaj-70	222	2	methods	method	NOUN
emaj-70	222	3	were	be	AUX
emaj-70	222	4	offered	offer	VERB
emaj-70	222	5	:	:	PUNCT
emaj-70	222	6	straight	straight	ADJ
emaj-70	222	7	-	-	PUNCT
emaj-70	222	8	line	line	NOUN
emaj-70	222	9	,	,	PUNCT
emaj-70	222	10	reducing	reduce	VERB
emaj-70	222	11	balance	balance	NOUN
emaj-70	222	12	and	and	CCONJ
emaj-70	222	13	a	a	DET
emaj-70	222	14	method	method	NOUN
emaj-70	222	15	of	of	ADP
emaj-70	222	16	overall	overall	ADJ
emaj-70	222	17	output	output	NOUN
emaj-70	222	18	or	or	CCONJ
emaj-70	222	19	service	service	NOUN
emaj-70	222	20	which	which	PRON
emaj-70	222	21	the	the	DET
emaj-70	222	22	asset	asset	NOUN
emaj-70	222	23	is	be	AUX
emaj-70	222	24	expected	expect	VERB
emaj-70	222	25	to	to	PART
emaj-70	222	26	yield	yield	VERB
emaj-70	222	27	to	to	ADP
emaj-70	222	28	the	the	DET
emaj-70	222	29	entity	entity	NOUN
emaj-70	222	30	,	,	PUNCT
emaj-70	222	31	for	for	ADP
emaj-70	222	32	example	example	NOUN
emaj-70	222	33	,	,	PUNCT
emaj-70	222	34	estimated	estimate	VERB
emaj-70	222	35	production	production	NOUN
emaj-70	222	36	units	unit	NOUN
emaj-70	222	37	,	,	PUNCT
emaj-70	222	38	operating	operate	VERB
emaj-70	222	39	hours	hour	NOUN
emaj-70	222	40	or	or	CCONJ
emaj-70	222	41	distance	distance	NOUN
emaj-70	222	42	travelled	travel	VERB
emaj-70	222	43	.	.	PUNCT
emaj-70	223	1	in	in	ADP
emaj-70	223	2	this	this	DET
emaj-70	223	3	context	context	NOUN
emaj-70	223	4	,	,	PUNCT
emaj-70	223	5	it	it	PRON
emaj-70	223	6	is	be	AUX
emaj-70	223	7	known	know	VERB
emaj-70	223	8	that	that	SCONJ
emaj-70	223	9	the	the	DET
emaj-70	223	10	straight	straight	ADJ
emaj-70	223	11	-	-	PUNCT
emaj-70	223	12	line	line	NOUN
emaj-70	223	13	method	method	NOUN
emaj-70	223	14	constitutes	constitute	VERB
emaj-70	223	15	the	the	DET
emaj-70	223	16	common	common	ADJ
emaj-70	223	17	practice	practice	NOUN
emaj-70	223	18	(	(	PUNCT
emaj-70	223	19	heazlewood	heazlewood	NOUN
emaj-70	223	20	2003	2003	NUM
emaj-70	223	21	,	,	PUNCT
emaj-70	223	22	292	292	NUM
emaj-70	223	23	)	)	PUNCT
emaj-70	223	24	.	.	PUNCT
emaj-70	224	1	within	within	ADP
emaj-70	224	2	the	the	DET
emaj-70	224	3	framework	framework	NOUN
emaj-70	224	4	of	of	ADP
emaj-70	224	5	this	this	DET
emaj-70	224	6	fact	fact	NOUN
emaj-70	224	7	,	,	PUNCT
emaj-70	224	8	our	our	PRON
emaj-70	224	9	findings	finding	NOUN
emaj-70	224	10	proved	prove	VERB
emaj-70	224	11	that	that	SCONJ
emaj-70	224	12	straight	straight	ADJ
emaj-70	224	13	-	-	PUNCT
emaj-70	224	14	line	line	NOUN
emaj-70	224	15	method	method	NOUN
emaj-70	224	16	is	be	AUX
emaj-70	224	17	still	still	ADV
emaj-70	224	18	the	the	DET
emaj-70	224	19	dominant	dominant	ADJ
emaj-70	224	20	practice	practice	NOUN
emaj-70	224	21	for	for	ADP
emaj-70	224	22	australian	australian	ADJ
emaj-70	224	23	entities	entity	NOUN
emaj-70	224	24	as	as	ADP
emaj-70	224	25	a	a	DET
emaj-70	224	26	reflection	reflection	NOUN
emaj-70	224	27	of	of	ADP
emaj-70	224	28	local	local	ADJ
emaj-70	224	29	accounting	accounting	NOUN
emaj-70	224	30	practice	practice	NOUN
emaj-70	224	31	over	over	ADP
emaj-70	224	32	ifrs	ifrs	PROPN
emaj-70	224	33	.	.	PUNCT
emaj-70	225	1	also	also	ADV
emaj-70	225	2	,	,	PUNCT
emaj-70	225	3	we	we	PRON
emaj-70	225	4	determined	determine	VERB
emaj-70	225	5	that	that	SCONJ
emaj-70	225	6	resources	resource	NOUN
emaj-70	225	7	-	-	PUNCT
emaj-70	225	8	based	base	VERB
emaj-70	225	9	entities	entity	NOUN
emaj-70	225	10	use	use	VERB
emaj-70	225	11	units	unit	NOUN
emaj-70	225	12	of	of	ADP
emaj-70	225	13	production	production	NOUN
emaj-70	225	14	method	method	NOUN
emaj-70	225	15	in	in	ADP
emaj-70	225	16	addition	addition	NOUN
emaj-70	225	17	to	to	ADP
emaj-70	225	18	straight	straight	ADJ
emaj-70	225	19	-	-	PUNCT
emaj-70	225	20	line	line	NOUN
emaj-70	225	21	.	.	PUNCT
emaj-70	226	1	turkey	turkey	NOUN
emaj-70	226	2	:	:	PUNCT
emaj-70	227	1	under	under	ADP
emaj-70	227	2	local	local	ADJ
emaj-70	227	3	accounting	accounting	NOUN
emaj-70	227	4	practice	practice	NOUN
emaj-70	227	5	in	in	ADP
emaj-70	227	6	turkey	turkey	NOUN
emaj-70	227	7	,	,	PUNCT
emaj-70	227	8	tax	tax	NOUN
emaj-70	227	9	procedure	procedure	NOUN
emaj-70	227	10	law	law	NOUN
emaj-70	227	11	allows	allow	VERB
emaj-70	227	12	both	both	DET
emaj-70	227	13	straight	straight	ADJ
emaj-70	227	14	-	-	PUNCT
emaj-70	227	15	line	line	NOUN
emaj-70	227	16	volume	volume	NOUN
emaj-70	227	17	5	5	NUM
emaj-70	227	18	no	no	DET
emaj-70	227	19	1	1	NUM
emaj-70	227	20	(	(	PUNCT
emaj-70	227	21	2015	2015	NUM
emaj-70	227	22	)	)	PUNCT
emaj-70	227	23	|	|	ADV
emaj-70	227	24	issn	issn	VERB
emaj-70	227	25	2158	2158	NUM
emaj-70	227	26	-	-	SYM
emaj-70	227	27	8708	8708	NUM
emaj-70	227	28	(	(	PUNCT
emaj-70	227	29	online	online	NOUN
emaj-70	227	30	)	)	PUNCT
emaj-70	227	31	|	|	ADV
emaj-70	227	32	doi	doi	X
emaj-70	227	33	10.5195	10.5195	NUM
emaj-70	227	34	/	/	SYM
emaj-70	227	35	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	228	1	|	|	NOUN
emaj-70	228	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-70	228	3	prof	prof	PROPN
emaj-70	228	4	.	.	PUNCT
emaj-70	229	1	dr	dr	PROPN
emaj-70	229	2	.	.	PROPN
emaj-70	229	3	nalan	nalan	PROPN
emaj-70	229	4	akdogan	akdogan	PROPN
emaj-70	229	5	,	,	PUNCT
emaj-70	229	6	assist	assist	NOUN
emaj-70	229	7	.	.	PUNCT
emaj-70	230	1	prof	prof	PROPN
emaj-70	230	2	.	.	PUNCT
emaj-70	231	1	dr	dr	PROPN
emaj-70	231	2	.	.	PROPN
emaj-70	231	3	can	can	AUX
emaj-70	231	4	ozturk	ozturk	VERB
emaj-70	231	5	emerging	emerge	VERB
emaj-70	231	6	markets	market	NOUN
emaj-70	231	7	journal	journal	NOUN
emaj-70	231	8	|	|	ADV
emaj-70	231	9	p	p	NOUN
emaj-70	231	10	a	a	DET
emaj-70	231	11	g	g	PROPN
emaj-70	231	12	e	e	NOUN
emaj-70	231	13	|73	|73	NOUN
emaj-70	231	14	depreciation(normal	depreciation(normal	PROPN
emaj-70	231	15	depreciation	depreciation	NOUN
emaj-70	231	16	)	)	PUNCT
emaj-70	231	17	and	and	CCONJ
emaj-70	231	18	double	double	ADJ
emaj-70	231	19	declining	decline	VERB
emaj-70	231	20	,	,	PUNCT
emaj-70	231	21	only(simga	only(simga	PROPN
emaj-70	231	22	-	-	PUNCT
emaj-70	231	23	mugan	mugan	NOUN
emaj-70	231	24	2002	2002	NUM
emaj-70	231	25	,	,	PUNCT
emaj-70	231	26	trk-18	trk-18	NOUN
emaj-70	231	27	)	)	PUNCT
emaj-70	231	28	.	.	PUNCT
emaj-70	232	1	our	our	PRON
emaj-70	232	2	findings	finding	NOUN
emaj-70	232	3	show	show	VERB
emaj-70	232	4	that	that	SCONJ
emaj-70	232	5	straight	straight	ADJ
emaj-70	232	6	-	-	PUNCT
emaj-70	232	7	line	line	NOUN
emaj-70	232	8	depreciation	depreciation	NOUN
emaj-70	232	9	is	be	AUX
emaj-70	232	10	the	the	DET
emaj-70	232	11	dominant	dominant	ADJ
emaj-70	232	12	practice	practice	NOUN
emaj-70	232	13	in	in	ADP
emaj-70	232	14	turkey	turkey	NOUN
emaj-70	232	15	under	under	ADP
emaj-70	232	16	ifrs	ifrs	NOUN
emaj-70	232	17	practice	practice	NOUN
emaj-70	232	18	.	.	PUNCT
emaj-70	233	1	in	in	ADP
emaj-70	233	2	addition	addition	NOUN
emaj-70	233	3	,	,	PUNCT
emaj-70	233	4	a	a	DET
emaj-70	233	5	limited	limited	ADJ
emaj-70	233	6	number	number	NOUN
emaj-70	233	7	of	of	ADP
emaj-70	233	8	entities	entity	NOUN
emaj-70	233	9	operated	operate	VERB
emaj-70	233	10	in	in	ADP
emaj-70	233	11	resource	resource	NOUN
emaj-70	233	12	-	-	PUNCT
emaj-70	233	13	based	base	VERB
emaj-70	233	14	industries	industry	NOUN
emaj-70	233	15	started	start	VERB
emaj-70	233	16	to	to	PART
emaj-70	233	17	use	use	VERB
emaj-70	233	18	units	unit	NOUN
emaj-70	233	19	of	of	ADP
emaj-70	233	20	production	production	NOUN
emaj-70	233	21	method	method	NOUN
emaj-70	233	22	under	under	ADP
emaj-70	233	23	ifrs	ifrs	NOUN
emaj-70	233	24	practice	practice	NOUN
emaj-70	233	25	.	.	PUNCT
emaj-70	234	1	4.5	4.5	NUM
emaj-70	234	2	.	.	PUNCT
emaj-70	235	1	ias	ias	PROPN
emaj-70	235	2	23	23	NUM
emaj-70	235	3	borrowing	borrowing	NOUN
emaj-70	235	4	costs	cost	NOUN
emaj-70	235	5	9	9	NUM
emaj-70	235	6	.	.	PUNCT
emaj-70	235	7	benchmark	benchmark	ADJ
emaj-70	235	8	treatment	treatment	NOUN
emaj-70	235	9	and	and	CCONJ
emaj-70	235	10	alternative	alternative	ADJ
emaj-70	235	11	treatment	treatment	NOUN
emaj-70	235	12	:	:	PUNCT
emaj-70	236	1	ias	ias	PROPN
emaj-70	236	2	23	23	NUM
emaj-70	236	3	had	have	VERB
emaj-70	236	4	two	two	NUM
emaj-70	236	5	methods	method	NOUN
emaj-70	236	6	to	to	PART
emaj-70	236	7	recognize	recognize	VERB
emaj-70	236	8	the	the	DET
emaj-70	236	9	borrowing	borrowing	NOUN
emaj-70	236	10	costs	cost	NOUN
emaj-70	236	11	which	which	PRON
emaj-70	236	12	were	be	AUX
emaj-70	236	13	benchmark	benchmark	ADJ
emaj-70	236	14	treatment	treatment	NOUN
emaj-70	236	15	and	and	CCONJ
emaj-70	236	16	alternative	alternative	ADJ
emaj-70	236	17	treatment	treatment	NOUN
emaj-70	236	18	until	until	ADP
emaj-70	236	19	the	the	DET
emaj-70	236	20	cancellation	cancellation	NOUN
emaj-70	236	21	of	of	ADP
emaj-70	236	22	benchmark	benchmark	ADJ
emaj-70	236	23	treatment	treatment	NOUN
emaj-70	236	24	in	in	ADP
emaj-70	236	25	2009	2009	NUM
emaj-70	236	26	.	.	PUNCT
emaj-70	237	1	since	since	SCONJ
emaj-70	237	2	this	this	DET
emaj-70	237	3	research	research	NOUN
emaj-70	237	4	data	data	NOUN
emaj-70	237	5	covers	cover	VERB
emaj-70	237	6	the	the	DET
emaj-70	237	7	period	period	NOUN
emaj-70	237	8	before	before	ADP
emaj-70	237	9	the	the	DET
emaj-70	237	10	adoption	adoption	NOUN
emaj-70	237	11	of	of	ADP
emaj-70	237	12	new	new	ADJ
emaj-70	237	13	ias	ia	NOUN
emaj-70	237	14	23	23	NUM
emaj-70	237	15	,	,	PUNCT
emaj-70	237	16	we	we	PRON
emaj-70	237	17	questioned	question	VERB
emaj-70	237	18	the	the	DET
emaj-70	237	19	following	follow	VERB
emaj-70	237	20	hypothesis	hypothesis	NOUN
emaj-70	237	21	:	:	PUNCT
emaj-70	237	22	h10	h10	NOUN
emaj-70	237	23	:	:	PUNCT
emaj-70	237	24	australian	australian	ADJ
emaj-70	237	25	entities	entity	NOUN
emaj-70	237	26	are	be	AUX
emaj-70	237	27	inclined	incline	VERB
emaj-70	237	28	to	to	PART
emaj-70	237	29	choose	choose	VERB
emaj-70	237	30	alternative	alternative	ADJ
emaj-70	237	31	treatment	treatment	NOUN
emaj-70	237	32	rather	rather	ADV
emaj-70	237	33	than	than	ADP
emaj-70	237	34	benchmark	benchmark	ADJ
emaj-70	237	35	treatment	treatment	NOUN
emaj-70	237	36	compared	compare	VERB
emaj-70	237	37	to	to	ADP
emaj-70	237	38	other	other	ADJ
emaj-70	237	39	entities	entity	NOUN
emaj-70	237	40	this	this	DET
emaj-70	237	41	hypothesis	hypothesis	NOUN
emaj-70	237	42	was	be	AUX
emaj-70	237	43	accepted	accept	VERB
emaj-70	237	44	by	by	ADP
emaj-70	237	45	taking	take	VERB
emaj-70	237	46	the	the	DET
emaj-70	237	47	capitalization	capitalization	NOUN
emaj-70	237	48	of	of	ADP
emaj-70	237	49	interest	interest	NOUN
emaj-70	237	50	into	into	ADP
emaj-70	237	51	account	account	NOUN
emaj-70	237	52	.	.	PUNCT
emaj-70	238	1	in	in	ADP
emaj-70	238	2	this	this	DET
emaj-70	238	3	context	context	NOUN
emaj-70	238	4	,	,	PUNCT
emaj-70	238	5	we	we	PRON
emaj-70	238	6	pointed	point	VERB
emaj-70	238	7	out	out	ADP
emaj-70	238	8	that	that	SCONJ
emaj-70	238	9	the	the	DET
emaj-70	238	10	local	local	ADJ
emaj-70	238	11	accounting	accounting	NOUN
emaj-70	238	12	policy	policy	NOUN
emaj-70	238	13	of	of	ADP
emaj-70	238	14	australia	australia	PROPN
emaj-70	238	15	on	on	ADP
emaj-70	238	16	borrowing	borrowing	NOUN
emaj-70	238	17	costs	cost	NOUN
emaj-70	238	18	regulated	regulate	VERB
emaj-70	238	19	by	by	ADP
emaj-70	238	20	the	the	DET
emaj-70	238	21	former	former	ADJ
emaj-70	238	22	standard	standard	ADJ
emaj-70	238	23	aasb	aasb	NOUN
emaj-70	238	24	1036	1036	NUM
emaj-70	238	25	borrowing	borrowing	NOUN
emaj-70	238	26	costs	cost	NOUN
emaj-70	238	27	is	be	AUX
emaj-70	238	28	in	in	ADP
emaj-70	238	29	conformity	conformity	NOUN
emaj-70	238	30	with	with	ADP
emaj-70	238	31	ias	ias	PROPN
emaj-70	238	32	23	23	NUM
emaj-70	238	33	's	's	PART
emaj-70	238	34	alternative	alternative	ADJ
emaj-70	238	35	treatment	treatment	NOUN
emaj-70	238	36	because	because	SCONJ
emaj-70	238	37	it	it	PRON
emaj-70	238	38	requires	require	VERB
emaj-70	238	39	the	the	DET
emaj-70	238	40	capitalization	capitalization	NOUN
emaj-70	238	41	of	of	ADP
emaj-70	238	42	the	the	DET
emaj-70	238	43	interest	interest	NOUN
emaj-70	238	44	if	if	SCONJ
emaj-70	238	45	borrowing	borrowing	NOUN
emaj-70	238	46	costs	cost	NOUN
emaj-70	238	47	are	be	AUX
emaj-70	238	48	directly	directly	ADV
emaj-70	238	49	attributable	attributable	ADJ
emaj-70	238	50	to	to	ADP
emaj-70	238	51	the	the	DET
emaj-70	238	52	acquisition	acquisition	NOUN
emaj-70	238	53	,	,	PUNCT
emaj-70	238	54	construction	construction	NOUN
emaj-70	238	55	or	or	CCONJ
emaj-70	238	56	production	production	NOUN
emaj-70	238	57	of	of	ADP
emaj-70	238	58	a	a	DET
emaj-70	238	59	qualifying	qualify	VERB
emaj-70	238	60	asset	asset	NOUN
emaj-70	238	61	.	.	PUNCT
emaj-70	239	1	for	for	ADP
emaj-70	239	2	this	this	DET
emaj-70	239	3	reason	reason	NOUN
emaj-70	239	4	,	,	PUNCT
emaj-70	239	5	alternative	alternative	ADJ
emaj-70	239	6	treatment	treatment	NOUN
emaj-70	239	7	is	be	AUX
emaj-70	239	8	the	the	DET
emaj-70	239	9	dominant	dominant	ADJ
emaj-70	239	10	practice	practice	NOUN
emaj-70	239	11	in	in	ADP
emaj-70	239	12	australia	australia	PROPN
emaj-70	239	13	as	as	ADP
emaj-70	239	14	a	a	DET
emaj-70	239	15	reflection	reflection	NOUN
emaj-70	239	16	of	of	ADP
emaj-70	239	17	local	local	ADJ
emaj-70	239	18	accounting	accounting	NOUN
emaj-70	239	19	over	over	ADP
emaj-70	239	20	ifrs	ifrs	PROPN
emaj-70	239	21	.	.	PUNCT
emaj-70	240	1	on	on	ADP
emaj-70	240	2	the	the	DET
emaj-70	240	3	other	other	ADJ
emaj-70	240	4	hand	hand	NOUN
emaj-70	240	5	,	,	PUNCT
emaj-70	240	6	even	even	ADV
emaj-70	240	7	if	if	SCONJ
emaj-70	240	8	capitalization	capitalization	NOUN
emaj-70	240	9	of	of	ADP
emaj-70	240	10	interest	interest	NOUN
emaj-70	240	11	was	be	AUX
emaj-70	240	12	defined	define	VERB
emaj-70	240	13	,	,	PUNCT
emaj-70	240	14	it	it	PRON
emaj-70	240	15	remained	remain	VERB
emaj-70	240	16	probable	probable	ADJ
emaj-70	240	17	or	or	CCONJ
emaj-70	240	18	uncommon	uncommon	ADJ
emaj-70	240	19	under	under	ADP
emaj-70	240	20	local	local	ADJ
emaj-70	240	21	accounting	accounting	NOUN
emaj-70	240	22	practice	practice	NOUN
emaj-70	240	23	in	in	ADP
emaj-70	240	24	france(stolowy	france(stolowy	PROPN
emaj-70	240	25	2002	2002	NUM
emaj-70	240	26	,	,	PUNCT
emaj-70	240	27	fra34	fra34	NOUN
emaj-70	240	28	)	)	PUNCT
emaj-70	240	29	,	,	PUNCT
emaj-70	240	30	germany(haller	germany(haller	PROPN
emaj-70	240	31	2003	2003	NUM
emaj-70	240	32	,	,	PUNCT
emaj-70	240	33	118	118	NUM
emaj-70	240	34	)	)	PUNCT
emaj-70	240	35	,	,	PUNCT
emaj-70	240	36	italy(andrei	italy(andrei	ADJ
emaj-70	240	37	and	and	CCONJ
emaj-70	240	38	bisaschi	bisaschi	PROPN
emaj-70	240	39	2002	2002	NUM
emaj-70	240	40	,	,	PUNCT
emaj-70	240	41	ita-19	ita-19	PROPN
emaj-70	240	42	)	)	PUNCT
emaj-70	240	43	and	and	CCONJ
emaj-70	240	44	united	united	PROPN
emaj-70	240	45	kingdom(walton	kingdom(walton	PROPN
emaj-70	240	46	2003	2003	NUM
emaj-70	240	47	,	,	PUNCT
emaj-70	240	48	167	167	NUM
emaj-70	240	49	)	)	PUNCT
emaj-70	240	50	.	.	PUNCT
emaj-70	241	1	in	in	ADP
emaj-70	241	2	turkey	turkey	PROPN
emaj-70	241	3	,	,	PUNCT
emaj-70	241	4	capitalization	capitalization	NOUN
emaj-70	241	5	of	of	ADP
emaj-70	241	6	interest	interest	NOUN
emaj-70	241	7	is	be	AUX
emaj-70	241	8	limited	limit	VERB
emaj-70	241	9	and	and	CCONJ
emaj-70	241	10	only	only	ADV
emaj-70	241	11	interest	interest	NOUN
emaj-70	241	12	costs	cost	NOUN
emaj-70	241	13	incurred	incur	VERB
emaj-70	241	14	during	during	ADP
emaj-70	241	15	construction	construction	NOUN
emaj-70	241	16	are	be	AUX
emaj-70	241	17	capitalized	capitalize	VERB
emaj-70	241	18	(	(	PUNCT
emaj-70	241	19	simgamugan	simgamugan	VERB
emaj-70	241	20	2002	2002	NUM
emaj-70	241	21	,	,	PUNCT
emaj-70	241	22	trk-16	trk-16	NOUN
emaj-70	241	23	)	)	PUNCT
emaj-70	241	24	.	.	PUNCT
emaj-70	242	1	in	in	ADP
emaj-70	242	2	this	this	DET
emaj-70	242	3	context	context	NOUN
emaj-70	242	4	,	,	PUNCT
emaj-70	242	5	generally	generally	ADV
emaj-70	242	6	speaking	speak	VERB
emaj-70	242	7	,	,	PUNCT
emaj-70	242	8	our	our	PRON
emaj-70	242	9	observations	observation	NOUN
emaj-70	242	10	indicate	indicate	VERB
emaj-70	242	11	that	that	SCONJ
emaj-70	242	12	benchmark	benchmark	ADJ
emaj-70	242	13	treatment	treatment	NOUN
emaj-70	242	14	is	be	AUX
emaj-70	242	15	the	the	DET
emaj-70	242	16	dominant	dominant	ADJ
emaj-70	242	17	practice	practice	NOUN
emaj-70	242	18	in	in	ADP
emaj-70	242	19	other	other	ADJ
emaj-70	242	20	countries	country	NOUN
emaj-70	242	21	.	.	PUNCT
emaj-70	243	1	4.6	4.6	NUM
emaj-70	243	2	.	.	PUNCT
emaj-70	244	1	ias	ias	PROPN
emaj-70	244	2	31	31	NUM
emaj-70	244	3	investments	investment	NOUN
emaj-70	244	4	in	in	ADP
emaj-70	244	5	joint	joint	ADJ
emaj-70	244	6	-	-	PUNCT
emaj-70	244	7	ventures	venture	NOUN
emaj-70	244	8	10	10	NUM
emaj-70	244	9	.	.	PUNCT
emaj-70	244	10	proportionate	proportionate	ADJ
emaj-70	244	11	consolidation	consolidation	NOUN
emaj-70	244	12	or	or	CCONJ
emaj-70	244	13	equity	equity	NOUN
emaj-70	244	14	method	method	NOUN
emaj-70	244	15	:	:	PUNCT
emaj-70	244	16	the	the	DET
emaj-70	244	17	recognition	recognition	NOUN
emaj-70	244	18	of	of	ADP
emaj-70	244	19	joint	joint	ADJ
emaj-70	244	20	-	-	PUNCT
emaj-70	244	21	ventures	venture	NOUN
emaj-70	244	22	has	have	AUX
emaj-70	244	23	been	be	AUX
emaj-70	244	24	regulated	regulate	VERB
emaj-70	244	25	by	by	ADP
emaj-70	244	26	the	the	DET
emaj-70	244	27	new	new	ADJ
emaj-70	244	28	standard	standard	PROPN
emaj-70	244	29	ifrs	ifrs	PROPN
emaj-70	244	30	11	11	NUM
emaj-70	244	31	joint	joint	ADJ
emaj-70	244	32	arrangements	arrangement	NOUN
emaj-70	244	33	and	and	CCONJ
emaj-70	244	34	ias	ias	PROPN
emaj-70	244	35	28	28	NUM
emaj-70	244	36	investments	investment	NOUN
emaj-70	244	37	in	in	ADP
emaj-70	244	38	associates	associate	NOUN
emaj-70	244	39	and	and	CCONJ
emaj-70	244	40	joint	joint	ADJ
emaj-70	244	41	-	-	PUNCT
emaj-70	244	42	ventures	venture	NOUN
emaj-70	244	43	starting	start	VERB
emaj-70	244	44	from	from	ADP
emaj-70	244	45	2013	2013	NUM
emaj-70	244	46	by	by	ADP
emaj-70	244	47	cancelling	cancel	VERB
emaj-70	244	48	the	the	DET
emaj-70	244	49	proportionate	proportionate	ADJ
emaj-70	244	50	consolidation	consolidation	NOUN
emaj-70	244	51	.	.	PUNCT
emaj-70	245	1	even	even	ADV
emaj-70	245	2	if	if	SCONJ
emaj-70	245	3	this	this	PRON
emaj-70	245	4	is	be	AUX
emaj-70	245	5	the	the	DET
emaj-70	245	6	case	case	NOUN
emaj-70	245	7	,	,	PUNCT
emaj-70	245	8	this	this	DET
emaj-70	245	9	research	research	NOUN
emaj-70	245	10	is	be	AUX
emaj-70	245	11	based	base	VERB
emaj-70	245	12	on	on	ADP
emaj-70	245	13	the	the	DET
emaj-70	245	14	time	time	NOUN
emaj-70	245	15	period	period	NOUN
emaj-70	245	16	that	that	PRON
emaj-70	245	17	both	both	DET
emaj-70	245	18	methods	method	NOUN
emaj-70	245	19	existed	exist	VERB
emaj-70	245	20	under	under	ADP
emaj-70	245	21	ias	ias	PROPN
emaj-70	245	22	31(iasb	31(iasb	NUM
emaj-70	245	23	2010	2010	NUM
emaj-70	245	24	,	,	PUNCT
emaj-70	245	25	a665	a665	PROPN
emaj-70	245	26	)	)	PUNCT
emaj-70	245	27	.	.	PUNCT
emaj-70	246	1	that	that	PRON
emaj-70	246	2	's	be	AUX
emaj-70	246	3	why	why	SCONJ
emaj-70	246	4	,	,	PUNCT
emaj-70	246	5	we	we	PRON
emaj-70	246	6	questioned	question	VERB
emaj-70	246	7	the	the	DET
emaj-70	246	8	following	follow	VERB
emaj-70	246	9	hypothesis	hypothesis	NOUN
emaj-70	246	10	.	.	PUNCT
emaj-70	247	1	h11	h11	PROPN
emaj-70	247	2	:	:	PUNCT
emaj-70	247	3	french	french	ADJ
emaj-70	247	4	entities	entity	NOUN
emaj-70	247	5	are	be	AUX
emaj-70	247	6	inclined	inclined	ADJ
emaj-70	247	7	to	to	PART
emaj-70	247	8	choose	choose	VERB
emaj-70	247	9	proportionate	proportionate	ADJ
emaj-70	247	10	consolidation	consolidation	NOUN
emaj-70	247	11	as	as	ADP
emaj-70	247	12	a	a	DET
emaj-70	247	13	reflection	reflection	NOUN
emaj-70	247	14	of	of	ADP
emaj-70	247	15	local	local	ADJ
emaj-70	247	16	accounting	accounting	NOUN
emaj-70	247	17	policy	policy	NOUN
emaj-70	247	18	over	over	ADP
emaj-70	247	19	ifrs	ifrs	PROPN
emaj-70	247	20	.	.	PUNCT
emaj-70	248	1	h12	h12	PROPN
emaj-70	248	2	:	:	PUNCT
emaj-70	248	3	british	british	ADJ
emaj-70	248	4	and	and	CCONJ
emaj-70	248	5	australian	australian	ADJ
emaj-70	248	6	entities	entity	NOUN
emaj-70	248	7	are	be	AUX
emaj-70	248	8	inclined	incline	VERB
emaj-70	248	9	to	to	PART
emaj-70	248	10	select	select	VERB
emaj-70	248	11	equity	equity	NOUN
emaj-70	248	12	method	method	NOUN
emaj-70	248	13	as	as	ADP
emaj-70	248	14	a	a	DET
emaj-70	248	15	reflection	reflection	NOUN
emaj-70	248	16	of	of	ADP
emaj-70	248	17	local	local	ADJ
emaj-70	248	18	accounting	accounting	NOUN
emaj-70	248	19	policy	policy	NOUN
emaj-70	248	20	over	over	ADP
emaj-70	248	21	ifrs	ifrs	PROPN
emaj-70	248	22	.	.	PUNCT
emaj-70	249	1	both	both	DET
emaj-70	249	2	hypotheses	hypothesis	NOUN
emaj-70	249	3	were	be	AUX
emaj-70	249	4	accepted	accept	VERB
emaj-70	249	5	within	within	ADP
emaj-70	249	6	the	the	DET
emaj-70	249	7	framework	framework	NOUN
emaj-70	249	8	of	of	ADP
emaj-70	249	9	the	the	DET
emaj-70	249	10	analysis	analysis	NOUN
emaj-70	249	11	of	of	ADP
emaj-70	249	12	the	the	DET
emaj-70	249	13	following	following	ADJ
emaj-70	249	14	cases	case	NOUN
emaj-70	249	15	:	:	PUNCT
emaj-70	249	16	france	france	PROPN
emaj-70	249	17	:	:	PUNCT
emaj-70	249	18	in	in	ADP
emaj-70	249	19	france	france	PROPN
emaj-70	249	20	,	,	PUNCT
emaj-70	249	21	proportionate	proportionate	ADJ
emaj-70	249	22	consolidation	consolidation	NOUN
emaj-70	249	23	is	be	AUX
emaj-70	249	24	the	the	DET
emaj-70	249	25	only	only	ADJ
emaj-70	249	26	local	local	ADJ
emaj-70	249	27	accounting	accounting	NOUN
emaj-70	249	28	policy	policy	NOUN
emaj-70	249	29	to	to	PART
emaj-70	249	30	recognize	recognize	VERB
emaj-70	249	31	joint	joint	ADJ
emaj-70	249	32	-	-	PUNCT
emaj-70	249	33	ventures	venture	NOUN
emaj-70	249	34	on	on	ADP
emaj-70	249	35	a	a	DET
emaj-70	249	36	balance	balance	NOUN
emaj-70	249	37	sheet(stolowy	sheet(stolowy	PROPN
emaj-70	249	38	2002	2002	NUM
emaj-70	249	39	,	,	PUNCT
emaj-70	249	40	fra-60	fra-60	NOUN
emaj-70	249	41	)	)	PUNCT
emaj-70	249	42	.	.	PUNCT
emaj-70	250	1	in	in	ADP
emaj-70	250	2	this	this	DET
emaj-70	250	3	regard	regard	NOUN
emaj-70	250	4	,	,	PUNCT
emaj-70	250	5	our	our	PRON
emaj-70	250	6	data	datum	NOUN
emaj-70	250	7	indicate	indicate	VERB
emaj-70	250	8	that	that	SCONJ
emaj-70	250	9	the	the	DET
emaj-70	250	10	majority	majority	NOUN
emaj-70	250	11	of	of	ADP
emaj-70	250	12	french	french	ADJ
emaj-70	250	13	entities	entity	NOUN
emaj-70	250	14	prefer	prefer	VERB
emaj-70	250	15	volume	volume	NOUN
emaj-70	250	16	5	5	NUM
emaj-70	250	17	no	no	DET
emaj-70	250	18	1	1	NUM
emaj-70	250	19	(	(	PUNCT
emaj-70	250	20	2015	2015	NUM
emaj-70	250	21	)	)	PUNCT
emaj-70	250	22	|	|	ADV
emaj-70	250	23	issn	issn	VERB
emaj-70	250	24	2158	2158	NUM
emaj-70	250	25	-	-	SYM
emaj-70	250	26	8708	8708	NUM
emaj-70	250	27	(	(	PUNCT
emaj-70	250	28	online	online	NOUN
emaj-70	250	29	)	)	PUNCT
emaj-70	250	30	|	|	ADV
emaj-70	250	31	doi	doi	X
emaj-70	250	32	10.5195	10.5195	NUM
emaj-70	250	33	/	/	SYM
emaj-70	250	34	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	251	1	|	|	ADV
emaj-70	251	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-70	251	3	a	a	DET
emaj-70	251	4	country	country	NOUN
emaj-70	251	5	specific	specific	ADJ
emaj-70	251	6	approach	approach	NOUN
emaj-70	251	7	to	to	ADP
emaj-70	251	8	ifrs	ifrs	PROPN
emaj-70	251	9	accounting	accounting	NOUN
emaj-70	251	10	policy	policy	NOUN
emaj-70	251	11	choice	choice	NOUN
emaj-70	251	12	in	in	ADP
emaj-70	251	13	the	the	DET
emaj-70	251	14	european	european	ADJ
emaj-70	251	15	,	,	PUNCT
emaj-70	251	16	australian	australian	ADJ
emaj-70	251	17	and	and	CCONJ
emaj-70	251	18	turkish	turkish	ADJ
emaj-70	251	19	context	context	NOUN
emaj-70	251	20	page	page	NOUN
emaj-70	251	21	|74|	|74|	NOUN
emaj-70	251	22	emerging	emerge	VERB
emaj-70	251	23	markets	market	NOUN
emaj-70	251	24	journal	journal	VERB
emaj-70	251	25	proportionate	proportionate	ADJ
emaj-70	251	26	consolidation	consolidation	NOUN
emaj-70	251	27	under	under	ADP
emaj-70	251	28	ifrs	ifrs	NOUN
emaj-70	251	29	practice	practice	NOUN
emaj-70	251	30	as	as	ADP
emaj-70	251	31	an	an	DET
emaj-70	251	32	influence	influence	NOUN
emaj-70	251	33	of	of	ADP
emaj-70	251	34	local	local	ADJ
emaj-70	251	35	accounting	accounting	NOUN
emaj-70	251	36	practice	practice	NOUN
emaj-70	251	37	over	over	ADP
emaj-70	251	38	ifrs	ifrs	PROPN
emaj-70	251	39	.	.	PUNCT
emaj-70	252	1	italy	italy	PROPN
emaj-70	252	2	:	:	PUNCT
emaj-70	252	3	both	both	PRON
emaj-70	252	4	proportionate	proportionate	ADJ
emaj-70	252	5	consolidation	consolidation	NOUN
emaj-70	252	6	and	and	CCONJ
emaj-70	252	7	equity	equity	NOUN
emaj-70	252	8	method	method	NOUN
emaj-70	252	9	are	be	AUX
emaj-70	252	10	acceptable	acceptable	ADJ
emaj-70	252	11	under	under	ADP
emaj-70	252	12	local	local	ADJ
emaj-70	252	13	accounting	accounting	NOUN
emaj-70	252	14	practice(zambon	practice(zambon	PROPN
emaj-70	252	15	2003	2003	NUM
emaj-70	252	16	,	,	PUNCT
emaj-70	252	17	207	207	NUM
emaj-70	252	18	)	)	PUNCT
emaj-70	252	19	.	.	PUNCT
emaj-70	253	1	our	our	PRON
emaj-70	253	2	findings	finding	NOUN
emaj-70	253	3	show	show	VERB
emaj-70	253	4	that	that	SCONJ
emaj-70	253	5	italian	italian	ADJ
emaj-70	253	6	entities	entity	NOUN
emaj-70	253	7	are	be	AUX
emaj-70	253	8	inclined	inclined	ADJ
emaj-70	253	9	to	to	PART
emaj-70	253	10	select	select	VERB
emaj-70	253	11	equity	equity	NOUN
emaj-70	253	12	method	method	NOUN
emaj-70	253	13	rather	rather	ADV
emaj-70	253	14	than	than	ADP
emaj-70	253	15	proportionate	proportionate	ADJ
emaj-70	253	16	consolidation	consolidation	NOUN
emaj-70	253	17	.	.	PUNCT
emaj-70	254	1	germany	germany	PROPN
emaj-70	254	2	:	:	PUNCT
emaj-70	254	3	joint	joint	ADJ
emaj-70	254	4	-	-	PUNCT
emaj-70	254	5	ventures	venture	NOUN
emaj-70	254	6	are	be	AUX
emaj-70	254	7	recognized	recognize	VERB
emaj-70	254	8	by	by	ADP
emaj-70	254	9	using	use	VERB
emaj-70	254	10	proportionate	proportionate	ADJ
emaj-70	254	11	consolidation	consolidation	NOUN
emaj-70	254	12	in	in	ADP
emaj-70	254	13	accordance	accordance	NOUN
emaj-70	254	14	with	with	ADP
emaj-70	254	15	gas	gas	NOUN
emaj-70	254	16	9	9	NUM
emaj-70	254	17	accounting	account	VERB
emaj-70	254	18	for	for	ADP
emaj-70	254	19	investments	investment	NOUN
emaj-70	254	20	in	in	ADP
emaj-70	254	21	joint	joint	ADJ
emaj-70	254	22	-	-	PUNCT
emaj-70	254	23	ventures	venture	NOUN
emaj-70	254	24	in	in	ADP
emaj-70	254	25	consolidated	consolidated	ADJ
emaj-70	254	26	financial	financial	ADJ
emaj-70	254	27	statements	statement	NOUN
emaj-70	254	28	under	under	ADP
emaj-70	254	29	local	local	ADJ
emaj-70	254	30	accounting	accounting	NOUN
emaj-70	254	31	practice	practice	NOUN
emaj-70	254	32	.	.	PUNCT
emaj-70	255	1	it	it	PRON
emaj-70	255	2	is	be	AUX
emaj-70	255	3	common	common	ADJ
emaj-70	255	4	under	under	ADP
emaj-70	255	5	german	german	ADJ
emaj-70	255	6	accounting	accounting	NOUN
emaj-70	255	7	practice(alexander	practice(alexander	PROPN
emaj-70	255	8	and	and	CCONJ
emaj-70	255	9	nobes	nobe	NOUN
emaj-70	255	10	2007	2007	NUM
emaj-70	255	11	,	,	PUNCT
emaj-70	255	12	284	284	NUM
emaj-70	255	13	)	)	PUNCT
emaj-70	255	14	however	however	ADV
emaj-70	255	15	,	,	PUNCT
emaj-70	255	16	our	our	PRON
emaj-70	255	17	observations	observation	NOUN
emaj-70	255	18	show	show	VERB
emaj-70	255	19	that	that	SCONJ
emaj-70	255	20	equity	equity	NOUN
emaj-70	255	21	method	method	NOUN
emaj-70	255	22	is	be	AUX
emaj-70	255	23	more	more	ADV
emaj-70	255	24	preferable	preferable	ADJ
emaj-70	255	25	than	than	ADP
emaj-70	255	26	proportionate	proportionate	ADJ
emaj-70	255	27	consolidation	consolidation	NOUN
emaj-70	255	28	.	.	PUNCT
emaj-70	256	1	in	in	ADP
emaj-70	256	2	this	this	DET
emaj-70	256	3	context	context	NOUN
emaj-70	256	4	,	,	PUNCT
emaj-70	256	5	even	even	ADV
emaj-70	256	6	if	if	SCONJ
emaj-70	256	7	there	there	PRON
emaj-70	256	8	are	be	VERB
emaj-70	256	9	still	still	ADV
emaj-70	256	10	some	some	DET
emaj-70	256	11	german	german	ADJ
emaj-70	256	12	entities	entity	NOUN
emaj-70	256	13	that	that	PRON
emaj-70	256	14	use	use	VERB
emaj-70	256	15	proportionate	proportionate	ADJ
emaj-70	256	16	consolidation	consolidation	NOUN
emaj-70	256	17	as	as	ADP
emaj-70	256	18	a	a	DET
emaj-70	256	19	reflection	reflection	NOUN
emaj-70	256	20	local	local	ADJ
emaj-70	256	21	accounting	accounting	NOUN
emaj-70	256	22	practice	practice	NOUN
emaj-70	256	23	over	over	ADP
emaj-70	256	24	ifrs	ifrs	PROPN
emaj-70	256	25	,	,	PUNCT
emaj-70	256	26	we	we	PRON
emaj-70	256	27	should	should	AUX
emaj-70	256	28	recall	recall	VERB
emaj-70	256	29	that	that	SCONJ
emaj-70	256	30	there	there	PRON
emaj-70	256	31	were	be	VERB
emaj-70	256	32	listed	list	VERB
emaj-70	256	33	german	german	ADJ
emaj-70	256	34	entities	entity	NOUN
emaj-70	256	35	whose	whose	DET
emaj-70	256	36	financial	financial	ADJ
emaj-70	256	37	reporting	reporting	NOUN
emaj-70	256	38	based	base	VERB
emaj-70	256	39	on	on	ADP
emaj-70	256	40	us	us	PROPN
emaj-70	256	41	gaap	gaap	PROPN
emaj-70	256	42	before	before	ADP
emaj-70	256	43	the	the	DET
emaj-70	256	44	eu	eu	PROPN
emaj-70	256	45	-	-	ADJ
emaj-70	256	46	adopted	adopted	ADJ
emaj-70	256	47	ifrs	ifrs	NOUN
emaj-70	256	48	.	.	PUNCT
emaj-70	257	1	for	for	ADP
emaj-70	257	2	these	these	DET
emaj-70	257	3	entities	entity	NOUN
emaj-70	257	4	,	,	PUNCT
emaj-70	257	5	equity	equity	NOUN
emaj-70	257	6	method	method	NOUN
emaj-70	257	7	was	be	AUX
emaj-70	257	8	the	the	DET
emaj-70	257	9	sole	sole	ADJ
emaj-70	257	10	method	method	NOUN
emaj-70	257	11	to	to	PART
emaj-70	257	12	recognize	recognize	VERB
emaj-70	257	13	joint	joint	ADJ
emaj-70	257	14	-	-	PUNCT
emaj-70	257	15	ventures	venture	NOUN
emaj-70	257	16	under	under	ADP
emaj-70	257	17	us	us	PROPN
emaj-70	257	18	gaap(meek	gaap(meek	PROPN
emaj-70	257	19	2003	2003	NUM
emaj-70	257	20	,	,	PUNCT
emaj-70	257	21	85	85	NUM
emaj-70	257	22	)	)	PUNCT
emaj-70	257	23	.	.	PUNCT
emaj-70	258	1	that	that	PRON
emaj-70	258	2	's	be	AUX
emaj-70	258	3	why	why	SCONJ
emaj-70	258	4	;	;	PUNCT
emaj-70	258	5	it	it	PRON
emaj-70	258	6	is	be	AUX
emaj-70	258	7	possible	possible	ADJ
emaj-70	258	8	to	to	PART
emaj-70	258	9	state	state	VERB
emaj-70	258	10	that	that	SCONJ
emaj-70	258	11	this	this	PRON
emaj-70	258	12	is	be	AUX
emaj-70	258	13	an	an	DET
emaj-70	258	14	influence	influence	NOUN
emaj-70	258	15	of	of	ADP
emaj-70	258	16	us	us	PROPN
emaj-70	258	17	gaap	gaap	PROPN
emaj-70	258	18	over	over	ADP
emaj-70	258	19	ifrs	ifrs	PROPN
emaj-70	258	20	practice	practice	NOUN
emaj-70	258	21	.	.	PUNCT
emaj-70	259	1	britain	britain	PROPN
emaj-70	259	2	:	:	PUNCT
emaj-70	259	3	according	accord	VERB
emaj-70	259	4	to	to	ADP
emaj-70	259	5	the	the	DET
emaj-70	259	6	local	local	ADJ
emaj-70	259	7	accounting	accounting	NOUN
emaj-70	259	8	practice	practice	NOUN
emaj-70	259	9	in	in	ADP
emaj-70	259	10	britain	britain	PROPN
emaj-70	259	11	,	,	PUNCT
emaj-70	259	12	proportionate	proportionate	ADJ
emaj-70	259	13	consolidation	consolidation	NOUN
emaj-70	259	14	has	have	AUX
emaj-70	259	15	not	not	PART
emaj-70	259	16	been	be	AUX
emaj-70	259	17	acceptable	acceptable	ADJ
emaj-70	259	18	but	but	CCONJ
emaj-70	259	19	it	it	PRON
emaj-70	259	20	is	be	AUX
emaj-70	259	21	available	available	ADJ
emaj-70	259	22	in	in	ADP
emaj-70	259	23	companies	company	NOUN
emaj-70	259	24	act	act	AUX
emaj-70	259	25	published	publish	VERB
emaj-70	259	26	in	in	ADP
emaj-70	259	27	1989(walton	1989(walton	NUM
emaj-70	259	28	2003	2003	NUM
emaj-70	259	29	,	,	PUNCT
emaj-70	259	30	167	167	NUM
emaj-70	259	31	)	)	PUNCT
emaj-70	259	32	.	.	PUNCT
emaj-70	260	1	within	within	ADP
emaj-70	260	2	the	the	DET
emaj-70	260	3	framework	framework	NOUN
emaj-70	260	4	of	of	ADP
emaj-70	260	5	this	this	DET
emaj-70	260	6	fact	fact	NOUN
emaj-70	260	7	,	,	PUNCT
emaj-70	260	8	we	we	PRON
emaj-70	260	9	observed	observe	VERB
emaj-70	260	10	that	that	SCONJ
emaj-70	260	11	equity	equity	NOUN
emaj-70	260	12	method	method	NOUN
emaj-70	260	13	is	be	AUX
emaj-70	260	14	still	still	ADV
emaj-70	260	15	dominant	dominant	ADJ
emaj-70	260	16	practice	practice	NOUN
emaj-70	260	17	in	in	ADP
emaj-70	260	18	britain	britain	PROPN
emaj-70	260	19	as	as	ADP
emaj-70	260	20	a	a	DET
emaj-70	260	21	reflection	reflection	NOUN
emaj-70	260	22	of	of	ADP
emaj-70	260	23	local	local	ADJ
emaj-70	260	24	accounting	accounting	NOUN
emaj-70	260	25	practice	practice	NOUN
emaj-70	260	26	over	over	ADP
emaj-70	260	27	ifrs	ifrs	PROPN
emaj-70	260	28	.	.	PUNCT
emaj-70	261	1	on	on	ADP
emaj-70	261	2	the	the	DET
emaj-70	261	3	other	other	ADJ
emaj-70	261	4	hand	hand	NOUN
emaj-70	261	5	,	,	PUNCT
emaj-70	261	6	a	a	DET
emaj-70	261	7	limited	limited	ADJ
emaj-70	261	8	number	number	NOUN
emaj-70	261	9	of	of	ADP
emaj-70	261	10	joint	joint	ADJ
emaj-70	261	11	-	-	PUNCT
emaj-70	261	12	ventures	venture	NOUN
emaj-70	261	13	did	do	AUX
emaj-70	261	14	not	not	PART
emaj-70	261	15	express	express	VERB
emaj-70	261	16	their	their	PRON
emaj-70	261	17	accounting	accounting	NOUN
emaj-70	261	18	policy	policy	NOUN
emaj-70	261	19	in	in	ADP
emaj-70	261	20	this	this	DET
emaj-70	261	21	context	context	NOUN
emaj-70	261	22	.	.	PUNCT
emaj-70	262	1	australia	australia	PROPN
emaj-70	262	2	:	:	PUNCT
emaj-70	262	3	under	under	ADP
emaj-70	262	4	australian	australian	ADJ
emaj-70	262	5	local	local	ADJ
emaj-70	262	6	accounting	accounting	NOUN
emaj-70	262	7	practice	practice	NOUN
emaj-70	262	8	,	,	PUNCT
emaj-70	262	9	interests	interest	NOUN
emaj-70	262	10	in	in	ADP
emaj-70	262	11	joint	joint	ADJ
emaj-70	262	12	-	-	PUNCT
emaj-70	262	13	ventures	venture	NOUN
emaj-70	262	14	are	be	AUX
emaj-70	262	15	regulated	regulate	VERB
emaj-70	262	16	by	by	ADP
emaj-70	262	17	the	the	DET
emaj-70	262	18	former	former	ADJ
emaj-70	262	19	standard	standard	ADJ
emaj-70	262	20	aasb	aasb	NOUN
emaj-70	262	21	1006	1006	NUM
emaj-70	262	22	which	which	PRON
emaj-70	262	23	states	state	VERB
emaj-70	262	24	that	that	SCONJ
emaj-70	262	25	jointventures	jointventure	NOUN
emaj-70	262	26	are	be	AUX
emaj-70	262	27	recognized	recognize	VERB
emaj-70	262	28	in	in	ADP
emaj-70	262	29	accordance	accordance	NOUN
emaj-70	262	30	with	with	ADP
emaj-70	262	31	equity	equity	NOUN
emaj-70	262	32	method	method	NOUN
emaj-70	262	33	.	.	PUNCT
emaj-70	263	1	in	in	ADP
emaj-70	263	2	this	this	DET
emaj-70	263	3	context	context	NOUN
emaj-70	263	4	,	,	PUNCT
emaj-70	263	5	our	our	PRON
emaj-70	263	6	results	result	NOUN
emaj-70	263	7	show	show	VERB
emaj-70	263	8	that	that	SCONJ
emaj-70	263	9	equity	equity	NOUN
emaj-70	263	10	method	method	NOUN
emaj-70	263	11	is	be	AUX
emaj-70	263	12	common	common	ADJ
emaj-70	263	13	in	in	ADP
emaj-70	263	14	australia	australia	PROPN
emaj-70	263	15	as	as	ADP
emaj-70	263	16	a	a	DET
emaj-70	263	17	reflection	reflection	NOUN
emaj-70	263	18	of	of	ADP
emaj-70	263	19	local	local	ADJ
emaj-70	263	20	accounting	accounting	NOUN
emaj-70	263	21	practice	practice	NOUN
emaj-70	263	22	over	over	ADP
emaj-70	263	23	ifrs	ifrs	PROPN
emaj-70	263	24	.	.	PUNCT
emaj-70	264	1	turkey	turkey	PROPN
emaj-70	264	2	:	:	PUNCT
emaj-70	264	3	in	in	ADP
emaj-70	264	4	turkey	turkey	NOUN
emaj-70	264	5	,	,	PUNCT
emaj-70	264	6	there	there	PRON
emaj-70	264	7	is	be	VERB
emaj-70	264	8	no	no	DET
emaj-70	264	9	local	local	ADJ
emaj-70	264	10	accounting	accounting	NOUN
emaj-70	264	11	policy	policy	NOUN
emaj-70	264	12	to	to	PART
emaj-70	264	13	recognize	recognize	VERB
emaj-70	264	14	joint	joint	ADJ
emaj-70	264	15	-	-	PUNCT
emaj-70	264	16	ventures	venture	NOUN
emaj-70	264	17	as	as	SCONJ
emaj-70	264	18	stated	state	VERB
emaj-70	264	19	in	in	ADP
emaj-70	264	20	ias	ias	PROPN
emaj-70	264	21	31	31	NUM
emaj-70	264	22	.	.	PUNCT
emaj-70	265	1	on	on	ADP
emaj-70	265	2	the	the	DET
emaj-70	265	3	other	other	ADJ
emaj-70	265	4	hand	hand	NOUN
emaj-70	265	5	,	,	PUNCT
emaj-70	265	6	under	under	ADP
emaj-70	265	7	ifrs	ifrs	NOUN
emaj-70	265	8	practice	practice	NOUN
emaj-70	265	9	,	,	PUNCT
emaj-70	265	10	preference	preference	NOUN
emaj-70	265	11	was	be	AUX
emaj-70	265	12	given	give	VERB
emaj-70	265	13	to	to	PART
emaj-70	265	14	proportionate	proportionate	ADJ
emaj-70	265	15	consolidation	consolidation	NOUN
emaj-70	265	16	.	.	PUNCT
emaj-70	266	1	4.7	4.7	NUM
emaj-70	266	2	.	.	PUNCT
emaj-70	267	1	ias	ias	PROPN
emaj-70	267	2	38	38	NUM
emaj-70	267	3	intangible	intangible	ADJ
emaj-70	267	4	assets	asset	NOUN
emaj-70	267	5	11	11	NUM
emaj-70	267	6	.	.	PUNCT
emaj-70	268	1	valuation	valuation	NOUN
emaj-70	268	2	after	after	ADP
emaj-70	268	3	initial	initial	ADJ
emaj-70	268	4	recognition	recognition	NOUN
emaj-70	268	5	:	:	PUNCT
emaj-70	268	6	according	accord	VERB
emaj-70	268	7	to	to	ADP
emaj-70	268	8	ias	ias	PROPN
emaj-70	268	9	38	38	NUM
emaj-70	268	10	,	,	PUNCT
emaj-70	268	11	intangible	intangible	ADJ
emaj-70	268	12	assets	asset	NOUN
emaj-70	268	13	are	be	AUX
emaj-70	268	14	valued	value	VERB
emaj-70	268	15	using	use	VERB
emaj-70	268	16	either	either	CCONJ
emaj-70	268	17	the	the	DET
emaj-70	268	18	cost	cost	NOUN
emaj-70	268	19	model	model	NOUN
emaj-70	268	20	or	or	CCONJ
emaj-70	268	21	the	the	DET
emaj-70	268	22	revaluation	revaluation	NOUN
emaj-70	268	23	model	model	NOUN
emaj-70	268	24	.	.	PUNCT
emaj-70	269	1	in	in	ADP
emaj-70	269	2	this	this	DET
emaj-70	269	3	volume	volume	NOUN
emaj-70	269	4	5	5	NUM
emaj-70	269	5	no	no	DET
emaj-70	269	6	1	1	NUM
emaj-70	269	7	(	(	PUNCT
emaj-70	269	8	2015	2015	NUM
emaj-70	269	9	)	)	PUNCT
emaj-70	269	10	|	|	ADV
emaj-70	269	11	issn	issn	VERB
emaj-70	269	12	2158	2158	NUM
emaj-70	269	13	-	-	SYM
emaj-70	269	14	8708	8708	NUM
emaj-70	269	15	(	(	PUNCT
emaj-70	269	16	online	online	NOUN
emaj-70	269	17	)	)	PUNCT
emaj-70	269	18	|	|	ADV
emaj-70	269	19	doi	doi	X
emaj-70	269	20	10.5195	10.5195	NUM
emaj-70	269	21	/	/	SYM
emaj-70	269	22	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	270	1	|	|	NOUN
emaj-70	270	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-70	270	3	prof	prof	PROPN
emaj-70	270	4	.	.	PUNCT
emaj-70	271	1	dr	dr	PROPN
emaj-70	271	2	.	.	PROPN
emaj-70	271	3	nalan	nalan	PROPN
emaj-70	271	4	akdogan	akdogan	PROPN
emaj-70	271	5	,	,	PUNCT
emaj-70	271	6	assist	assist	NOUN
emaj-70	271	7	.	.	PUNCT
emaj-70	272	1	prof	prof	PROPN
emaj-70	272	2	.	.	PUNCT
emaj-70	273	1	dr	dr	PROPN
emaj-70	273	2	.	.	PROPN
emaj-70	273	3	can	can	AUX
emaj-70	273	4	ozturk	ozturk	VERB
emaj-70	273	5	emerging	emerge	VERB
emaj-70	273	6	markets	market	NOUN
emaj-70	273	7	journal	journal	NOUN
emaj-70	273	8	|	|	ADV
emaj-70	273	9	p	p	NOUN
emaj-70	273	10	a	a	DET
emaj-70	273	11	g	g	NOUN
emaj-70	273	12	e	e	NOUN
emaj-70	273	13	|75	|75	NOUN
emaj-70	273	14	context	context	NOUN
emaj-70	273	15	,	,	PUNCT
emaj-70	273	16	we	we	PRON
emaj-70	273	17	questioned	question	VERB
emaj-70	273	18	the	the	DET
emaj-70	273	19	following	follow	VERB
emaj-70	273	20	hypothesis	hypothesis	NOUN
emaj-70	273	21	as	as	ADP
emaj-70	273	22	the	the	DET
emaj-70	273	23	following	following	NOUN
emaj-70	273	24	:	:	PUNCT
emaj-70	273	25	h13	h13	NOUN
emaj-70	273	26	:	:	PUNCT
emaj-70	273	27	entities	entity	NOUN
emaj-70	273	28	whose	whose	DET
emaj-70	273	29	local	local	ADJ
emaj-70	273	30	accounting	accounting	NOUN
emaj-70	273	31	practice	practice	NOUN
emaj-70	273	32	allows	allow	VERB
emaj-70	273	33	revaluation	revaluation	NOUN
emaj-70	273	34	model	model	NOUN
emaj-70	273	35	are	be	AUX
emaj-70	273	36	inclined	incline	VERB
emaj-70	273	37	to	to	PART
emaj-70	273	38	prefer	prefer	VERB
emaj-70	273	39	revaluation	revaluation	NOUN
emaj-70	273	40	under	under	ADP
emaj-70	273	41	ifrs	ifrs	NOUN
emaj-70	273	42	practice	practice	NOUN
emaj-70	273	43	.	.	PUNCT
emaj-70	274	1	h14	h14	NOUN
emaj-70	274	2	:	:	PUNCT
emaj-70	274	3	entities	entity	NOUN
emaj-70	274	4	whose	whose	DET
emaj-70	274	5	local	local	ADJ
emaj-70	274	6	accounting	accounting	NOUN
emaj-70	274	7	practice	practice	NOUN
emaj-70	274	8	allow	allow	VERB
emaj-70	274	9	cost	cost	NOUN
emaj-70	274	10	model	model	NOUN
emaj-70	274	11	are	be	AUX
emaj-70	274	12	inclined	incline	VERB
emaj-70	274	13	to	to	PART
emaj-70	274	14	prefer	prefer	VERB
emaj-70	274	15	revaluation	revaluation	NOUN
emaj-70	274	16	model	model	NOUN
emaj-70	274	17	under	under	ADP
emaj-70	274	18	ifrs	ifrs	NOUN
emaj-70	274	19	practice	practice	NOUN
emaj-70	274	20	.	.	PUNCT
emaj-70	275	1	both	both	DET
emaj-70	275	2	hypotheses	hypothesis	NOUN
emaj-70	275	3	were	be	AUX
emaj-70	275	4	rejected	reject	VERB
emaj-70	275	5	within	within	ADP
emaj-70	275	6	the	the	DET
emaj-70	275	7	framework	framework	NOUN
emaj-70	275	8	of	of	ADP
emaj-70	275	9	the	the	DET
emaj-70	275	10	analysis	analysis	NOUN
emaj-70	275	11	of	of	ADP
emaj-70	275	12	the	the	DET
emaj-70	275	13	following	following	ADJ
emaj-70	275	14	cases	case	NOUN
emaj-70	275	15	:	:	PUNCT
emaj-70	275	16	france	france	PROPN
emaj-70	275	17	&	&	CCONJ
emaj-70	275	18	italy	italy	PROPN
emaj-70	275	19	:	:	PUNCT
emaj-70	275	20	in	in	ADP
emaj-70	275	21	france	france	PROPN
emaj-70	275	22	,	,	PUNCT
emaj-70	275	23	local	local	ADJ
emaj-70	275	24	accounting	accounting	NOUN
emaj-70	275	25	practice	practice	NOUN
emaj-70	275	26	does	do	AUX
emaj-70	275	27	not	not	PART
emaj-70	275	28	allow	allow	VERB
emaj-70	275	29	to	to	PART
emaj-70	275	30	recognize	recognize	VERB
emaj-70	275	31	intangible	intangible	ADJ
emaj-70	275	32	assets	asset	NOUN
emaj-70	275	33	above	above	ADP
emaj-70	275	34	cost(tarca	cost(tarca	PROPN
emaj-70	275	35	2005	2005	NUM
emaj-70	275	36	,	,	PUNCT
emaj-70	275	37	79	79	NUM
emaj-70	275	38	)	)	PUNCT
emaj-70	275	39	.	.	PUNCT
emaj-70	276	1	in	in	ADP
emaj-70	276	2	italy	italy	PROPN
emaj-70	276	3	,	,	PUNCT
emaj-70	276	4	revaluation	revaluation	NOUN
emaj-70	276	5	of	of	ADP
emaj-70	276	6	intangible	intangible	ADJ
emaj-70	276	7	assets	asset	NOUN
emaj-70	276	8	is	be	AUX
emaj-70	276	9	not	not	PART
emaj-70	276	10	allowed	allow	VERB
emaj-70	276	11	except	except	SCONJ
emaj-70	276	12	when	when	SCONJ
emaj-70	276	13	an	an	DET
emaj-70	276	14	ad	ad	NOUN
emaj-70	276	15	hoc	hoc	X
emaj-70	276	16	revaluation	revaluation	NOUN
emaj-70	276	17	law	law	NOUN
emaj-70	276	18	is	be	AUX
emaj-70	276	19	issued(zambon	issued(zambon	PROPN
emaj-70	276	20	2003	2003	NUM
emaj-70	276	21	,	,	PUNCT
emaj-70	276	22	213	213	NUM
emaj-70	276	23	)	)	PUNCT
emaj-70	276	24	.	.	PUNCT
emaj-70	277	1	as	as	ADP
emaj-70	277	2	an	an	DET
emaj-70	277	3	evidence	evidence	NOUN
emaj-70	277	4	of	of	ADP
emaj-70	277	5	the	the	DET
emaj-70	277	6	influence	influence	NOUN
emaj-70	277	7	of	of	ADP
emaj-70	277	8	local	local	ADJ
emaj-70	277	9	accounting	accounting	NOUN
emaj-70	277	10	practice	practice	NOUN
emaj-70	277	11	over	over	ADP
emaj-70	277	12	ifrs	ifrs	PROPN
emaj-70	277	13	,	,	PUNCT
emaj-70	277	14	our	our	PRON
emaj-70	277	15	results	result	NOUN
emaj-70	277	16	show	show	VERB
emaj-70	277	17	that	that	SCONJ
emaj-70	277	18	french	french	ADJ
emaj-70	277	19	and	and	CCONJ
emaj-70	277	20	italian	italian	ADJ
emaj-70	277	21	entities	entity	NOUN
emaj-70	277	22	prefer	prefer	VERB
emaj-70	277	23	the	the	DET
emaj-70	277	24	cost	cost	NOUN
emaj-70	277	25	model	model	NOUN
emaj-70	277	26	.	.	PUNCT
emaj-70	278	1	germany	germany	PROPN
emaj-70	278	2	:	:	PUNCT
emaj-70	278	3	under	under	ADP
emaj-70	278	4	local	local	ADJ
emaj-70	278	5	accounting	accounting	NOUN
emaj-70	278	6	practice	practice	NOUN
emaj-70	278	7	in	in	ADP
emaj-70	278	8	germany	germany	PROPN
emaj-70	278	9	,	,	PUNCT
emaj-70	278	10	intangible	intangible	ADJ
emaj-70	278	11	assets	asset	NOUN
emaj-70	278	12	can	can	AUX
emaj-70	278	13	not	not	PART
emaj-70	278	14	be	be	AUX
emaj-70	278	15	revalued(tarca	revalued(tarca	ADJ
emaj-70	278	16	,	,	PUNCT
emaj-70	278	17	2005	2005	NUM
emaj-70	278	18	:	:	PUNCT
emaj-70	278	19	79	79	NUM
emaj-70	278	20	)	)	PUNCT
emaj-70	278	21	.	.	PUNCT
emaj-70	279	1	in	in	ADP
emaj-70	279	2	addition	addition	NOUN
emaj-70	279	3	,	,	PUNCT
emaj-70	279	4	listed	list	VERB
emaj-70	279	5	german	german	ADJ
emaj-70	279	6	entities	entity	NOUN
emaj-70	279	7	whose	whose	DET
emaj-70	279	8	financial	financial	ADJ
emaj-70	279	9	reporting	reporting	NOUN
emaj-70	279	10	based	base	VERB
emaj-70	279	11	on	on	ADP
emaj-70	279	12	us	us	PROPN
emaj-70	279	13	gaap	gaap	PROPN
emaj-70	279	14	before	before	SCONJ
emaj-70	279	15	the	the	DET
emaj-70	279	16	eu	eu	PROPN
emaj-70	279	17	-	-	ADJ
emaj-70	279	18	adopted	adopted	ADJ
emaj-70	279	19	ifrs	ifrs	NOUN
emaj-70	279	20	had	have	VERB
emaj-70	279	21	to	to	PART
emaj-70	279	22	apply	apply	VERB
emaj-70	279	23	cost	cost	NOUN
emaj-70	279	24	model	model	NOUN
emaj-70	279	25	as	as	ADP
emaj-70	279	26	an	an	DET
emaj-70	279	27	accounting	accounting	NOUN
emaj-70	279	28	policy	policy	NOUN
emaj-70	279	29	because	because	SCONJ
emaj-70	279	30	us	us	PROPN
emaj-70	279	31	gaap	gaap	PROPN
emaj-70	279	32	prohibits	prohibit	VERB
emaj-70	279	33	the	the	DET
emaj-70	279	34	revaluation	revaluation	NOUN
emaj-70	279	35	model(tarca	model(tarca	PROPN
emaj-70	279	36	,	,	PUNCT
emaj-70	279	37	2005	2005	NUM
emaj-70	279	38	:	:	PUNCT
emaj-70	279	39	71	71	NUM
emaj-70	279	40	)	)	PUNCT
emaj-70	279	41	.	.	PUNCT
emaj-70	280	1	in	in	ADP
emaj-70	280	2	this	this	DET
emaj-70	280	3	context	context	NOUN
emaj-70	280	4	,	,	PUNCT
emaj-70	280	5	we	we	PRON
emaj-70	280	6	pointed	point	VERB
emaj-70	280	7	that	that	SCONJ
emaj-70	280	8	german	german	ADJ
emaj-70	280	9	entities	entity	NOUN
emaj-70	280	10	prefer	prefer	VERB
emaj-70	280	11	the	the	DET
emaj-70	280	12	cost	cost	NOUN
emaj-70	280	13	model	model	NOUN
emaj-70	280	14	as	as	ADP
emaj-70	280	15	a	a	DET
emaj-70	280	16	reflection	reflection	NOUN
emaj-70	280	17	of	of	ADP
emaj-70	280	18	both	both	DET
emaj-70	280	19	local	local	ADJ
emaj-70	280	20	accounting	accounting	NOUN
emaj-70	280	21	practice	practice	NOUN
emaj-70	280	22	and	and	CCONJ
emaj-70	280	23	us	us	PROPN
emaj-70	280	24	gaap	gaap	PROPN
emaj-70	280	25	over	over	ADP
emaj-70	280	26	ifrs	ifrs	PROPN
emaj-70	280	27	.	.	PUNCT
emaj-70	281	1	britain	britain	PROPN
emaj-70	281	2	&	&	CCONJ
emaj-70	281	3	australia	australia	PROPN
emaj-70	281	4	:	:	PUNCT
emaj-70	281	5	both	both	DET
emaj-70	281	6	countries	country	NOUN
emaj-70	281	7	allow	allow	VERB
emaj-70	281	8	revaluation	revaluation	NOUN
emaj-70	281	9	under	under	ADP
emaj-70	281	10	their	their	PRON
emaj-70	281	11	local	local	ADJ
emaj-70	281	12	accounting	accounting	NOUN
emaj-70	281	13	practices(tarca	practices(tarca	PROPN
emaj-70	281	14	,	,	PUNCT
emaj-70	281	15	2005	2005	NUM
emaj-70	281	16	:	:	PUNCT
emaj-70	281	17	71	71	NUM
emaj-70	281	18	)	)	PUNCT
emaj-70	281	19	.	.	PUNCT
emaj-70	282	1	however	however	ADV
emaj-70	282	2	,	,	PUNCT
emaj-70	282	3	our	our	PRON
emaj-70	282	4	observations	observation	NOUN
emaj-70	282	5	indicate	indicate	VERB
emaj-70	282	6	that	that	SCONJ
emaj-70	282	7	british	british	ADJ
emaj-70	282	8	and	and	CCONJ
emaj-70	282	9	australian	australian	ADJ
emaj-70	282	10	entities	entity	NOUN
emaj-70	282	11	are	be	AUX
emaj-70	282	12	inclined	incline	VERB
emaj-70	282	13	to	to	PART
emaj-70	282	14	select	select	VERB
emaj-70	282	15	cost	cost	NOUN
emaj-70	282	16	model	model	NOUN
emaj-70	282	17	under	under	ADP
emaj-70	282	18	ifrs	ifrs	NOUN
emaj-70	282	19	practice	practice	NOUN
emaj-70	282	20	as	as	ADP
emaj-70	282	21	a	a	DET
emaj-70	282	22	conservative	conservative	ADJ
emaj-70	282	23	approach	approach	NOUN
emaj-70	282	24	.	.	PUNCT
emaj-70	283	1	turkey	turkey	PROPN
emaj-70	283	2	:	:	PUNCT
emaj-70	283	3	in	in	ADP
emaj-70	283	4	turkey	turkey	PROPN
emaj-70	283	5	,	,	PUNCT
emaj-70	283	6	the	the	DET
emaj-70	283	7	revaluation	revaluation	NOUN
emaj-70	283	8	of	of	ADP
emaj-70	283	9	the	the	DET
emaj-70	283	10	intangible	intangible	ADJ
emaj-70	283	11	assets	asset	NOUN
emaj-70	283	12	is	be	AUX
emaj-70	283	13	not	not	PART
emaj-70	283	14	allowed(simga	allowed(simga	PROPN
emaj-70	283	15	-	-	PUNCT
emaj-70	283	16	mugan	mugan	NOUN
emaj-70	283	17	2002	2002	NUM
emaj-70	283	18	,	,	PUNCT
emaj-70	283	19	trk-30	trk-30	NOUN
emaj-70	283	20	)	)	PUNCT
emaj-70	283	21	.	.	PUNCT
emaj-70	284	1	for	for	ADP
emaj-70	284	2	this	this	DET
emaj-70	284	3	reason	reason	NOUN
emaj-70	284	4	,	,	PUNCT
emaj-70	284	5	turkish	turkish	ADJ
emaj-70	284	6	entities	entity	NOUN
emaj-70	284	7	prefer	prefer	VERB
emaj-70	284	8	cost	cost	NOUN
emaj-70	284	9	model	model	NOUN
emaj-70	284	10	as	as	ADP
emaj-70	284	11	a	a	DET
emaj-70	284	12	reflection	reflection	NOUN
emaj-70	284	13	of	of	ADP
emaj-70	284	14	local	local	ADJ
emaj-70	284	15	accounting	accounting	NOUN
emaj-70	284	16	practice	practice	NOUN
emaj-70	284	17	over	over	ADP
emaj-70	284	18	ifrs	ifrs	PROPN
emaj-70	284	19	.	.	PUNCT
emaj-70	285	1	overall	overall	ADV
emaj-70	285	2	,	,	PUNCT
emaj-70	285	3	the	the	DET
emaj-70	285	4	analysis	analysis	NOUN
emaj-70	285	5	that	that	PRON
emaj-70	285	6	we	we	PRON
emaj-70	285	7	pointed	point	VERB
emaj-70	285	8	out	out	ADP
emaj-70	285	9	above	above	ADV
emaj-70	285	10	also	also	ADV
emaj-70	285	11	indicates	indicate	VERB
emaj-70	285	12	that	that	SCONJ
emaj-70	285	13	there	there	PRON
emaj-70	285	14	is	be	VERB
emaj-70	285	15	no	no	DET
emaj-70	285	16	active	active	ADJ
emaj-70	285	17	market	market	NOUN
emaj-70	285	18	for	for	ADP
emaj-70	285	19	these	these	DET
emaj-70	285	20	assets	asset	NOUN
emaj-70	285	21	such	such	ADJ
emaj-70	285	22	that	that	SCONJ
emaj-70	285	23	their	their	PRON
emaj-70	285	24	fair	fair	ADJ
emaj-70	285	25	values	value	NOUN
emaj-70	285	26	of	of	ADP
emaj-70	285	27	intangible	intangible	ADJ
emaj-70	285	28	assets	asset	NOUN
emaj-70	285	29	can	can	AUX
emaj-70	285	30	be	be	AUX
emaj-70	285	31	relatively	relatively	ADV
emaj-70	285	32	easily	easily	ADV
emaj-70	285	33	determined	determine	VERB
emaj-70	285	34	according	accord	VERB
emaj-70	285	35	to	to	ADP
emaj-70	285	36	ias	ias	PROPN
emaj-70	285	37	38(iasb	38(iasb	NUM
emaj-70	285	38	2010	2010	NUM
emaj-70	285	39	,	,	PUNCT
emaj-70	285	40	a859	a859	NUM
emaj-70	285	41	)	)	PUNCT
emaj-70	285	42	.	.	PUNCT
emaj-70	286	1	4.8	4.8	NUM
emaj-70	286	2	.	.	PUNCT
emaj-70	287	1	ias	ias	PROPN
emaj-70	287	2	40	40	NUM
emaj-70	287	3	investment	investment	NOUN
emaj-70	287	4	property	property	NOUN
emaj-70	287	5	12	12	NUM
emaj-70	287	6	.	.	PUNCT
emaj-70	288	1	valuation	valuation	NOUN
emaj-70	288	2	after	after	ADP
emaj-70	288	3	initial	initial	ADJ
emaj-70	288	4	recognition	recognition	NOUN
emaj-70	288	5	:	:	PUNCT
emaj-70	288	6	items	item	NOUN
emaj-70	288	7	of	of	ADP
emaj-70	288	8	investment	investment	NOUN
emaj-70	288	9	property	property	NOUN
emaj-70	288	10	are	be	AUX
emaj-70	288	11	valued	value	VERB
emaj-70	288	12	according	accord	VERB
emaj-70	288	13	to	to	ADP
emaj-70	288	14	cost	cost	NOUN
emaj-70	288	15	model	model	NOUN
emaj-70	288	16	or	or	CCONJ
emaj-70	288	17	fair	fair	ADJ
emaj-70	288	18	value	value	NOUN
emaj-70	288	19	model(iasb	model(iasb	NOUN
emaj-70	288	20	2010	2010	NUM
emaj-70	288	21	,	,	PUNCT
emaj-70	288	22	a974	a974	NUM
emaj-70	288	23	)	)	PUNCT
emaj-70	288	24	.	.	PUNCT
emaj-70	289	1	in	in	ADP
emaj-70	289	2	this	this	DET
emaj-70	289	3	regard	regard	NOUN
emaj-70	289	4	,	,	PUNCT
emaj-70	289	5	we	we	PRON
emaj-70	289	6	questioned	question	VERB
emaj-70	289	7	the	the	DET
emaj-70	289	8	following	follow	VERB
emaj-70	289	9	hypothesis	hypothesis	NOUN
emaj-70	289	10	by	by	ADP
emaj-70	289	11	taking	take	VERB
emaj-70	289	12	the	the	DET
emaj-70	289	13	sample	sample	NOUN
emaj-70	289	14	size	size	NOUN
emaj-70	289	15	into	into	ADP
emaj-70	289	16	account	account	NOUN
emaj-70	289	17	:	:	PUNCT
emaj-70	289	18	h15	h15	NOUN
emaj-70	289	19	:	:	PUNCT
emaj-70	289	20	entities	entity	NOUN
emaj-70	289	21	whose	whose	DET
emaj-70	289	22	local	local	ADJ
emaj-70	289	23	accounting	accounting	NOUN
emaj-70	289	24	policy	policy	NOUN
emaj-70	289	25	for	for	ADP
emaj-70	289	26	property	property	NOUN
emaj-70	289	27	,	,	PUNCT
emaj-70	289	28	plant	plant	NOUN
emaj-70	289	29	,	,	PUNCT
emaj-70	289	30	and	and	CCONJ
emaj-70	289	31	equipment	equipment	NOUN
emaj-70	289	32	is	be	AUX
emaj-70	289	33	at	at	ADP
emaj-70	289	34	cost	cost	NOUN
emaj-70	289	35	are	be	AUX
emaj-70	289	36	inclined	incline	VERB
emaj-70	289	37	to	to	PART
emaj-70	289	38	select	select	VERB
emaj-70	289	39	cost	cost	NOUN
emaj-70	289	40	model	model	NOUN
emaj-70	289	41	for	for	ADP
emaj-70	289	42	their	their	PRON
emaj-70	289	43	investment	investment	NOUN
emaj-70	289	44	properties	property	NOUN
emaj-70	289	45	under	under	ADP
emaj-70	289	46	ifrs	ifrs	NOUN
emaj-70	289	47	practice	practice	NOUN
emaj-70	289	48	.	.	PUNCT
emaj-70	290	1	h16	h16	PROPN
emaj-70	290	2	:	:	PUNCT
emaj-70	290	3	entities	entity	NOUN
emaj-70	290	4	whose	whose	DET
emaj-70	290	5	local	local	ADJ
emaj-70	290	6	accounting	accounting	NOUN
emaj-70	290	7	policy	policy	NOUN
emaj-70	290	8	for	for	ADP
emaj-70	290	9	investment	investment	NOUN
emaj-70	290	10	properties	property	NOUN
emaj-70	290	11	allows	allow	VERB
emaj-70	290	12	fair	fair	ADJ
emaj-70	290	13	value	value	NOUN
emaj-70	290	14	model	model	NOUN
emaj-70	290	15	are	be	AUX
emaj-70	290	16	inclined	incline	VERB
emaj-70	290	17	to	to	PART
emaj-70	290	18	select	select	VERB
emaj-70	290	19	fair	fair	ADJ
emaj-70	290	20	value	value	NOUN
emaj-70	290	21	model	model	NOUN
emaj-70	290	22	for	for	ADP
emaj-70	290	23	their	their	PRON
emaj-70	290	24	investment	investment	NOUN
emaj-70	290	25	properties	property	NOUN
emaj-70	290	26	under	under	ADP
emaj-70	290	27	ifrs	ifrs	NOUN
emaj-70	290	28	practice	practice	NOUN
emaj-70	290	29	.	.	PUNCT
emaj-70	291	1	first	first	ADJ
emaj-70	291	2	hypothesis	hypothesis	NOUN
emaj-70	291	3	was	be	AUX
emaj-70	291	4	accepted	accept	VERB
emaj-70	291	5	in	in	ADP
emaj-70	291	6	terms	term	NOUN
emaj-70	291	7	of	of	ADP
emaj-70	291	8	german	german	ADJ
emaj-70	291	9	and	and	CCONJ
emaj-70	291	10	turkish	turkish	ADJ
emaj-70	291	11	entities	entity	NOUN
emaj-70	291	12	because	because	SCONJ
emaj-70	291	13	there	there	PRON
emaj-70	291	14	is	be	VERB
emaj-70	291	15	no	no	DET
emaj-70	291	16	investment	investment	NOUN
emaj-70	291	17	volume	volume	NOUN
emaj-70	291	18	5	5	NUM
emaj-70	291	19	no	no	DET
emaj-70	291	20	1	1	NUM
emaj-70	291	21	(	(	PUNCT
emaj-70	291	22	2015	2015	NUM
emaj-70	291	23	)	)	PUNCT
emaj-70	291	24	|	|	ADV
emaj-70	291	25	issn	issn	VERB
emaj-70	291	26	2158	2158	NUM
emaj-70	291	27	-	-	SYM
emaj-70	291	28	8708	8708	NUM
emaj-70	291	29	(	(	PUNCT
emaj-70	291	30	online	online	NOUN
emaj-70	291	31	)	)	PUNCT
emaj-70	291	32	|	|	ADV
emaj-70	291	33	doi	doi	X
emaj-70	291	34	10.5195	10.5195	NUM
emaj-70	291	35	/	/	SYM
emaj-70	291	36	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	292	1	|	|	ADV
emaj-70	292	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-70	292	3	a	a	DET
emaj-70	292	4	country	country	NOUN
emaj-70	292	5	specific	specific	ADJ
emaj-70	292	6	approach	approach	NOUN
emaj-70	292	7	to	to	ADP
emaj-70	292	8	ifrs	ifrs	PROPN
emaj-70	292	9	accounting	accounting	NOUN
emaj-70	292	10	policy	policy	NOUN
emaj-70	292	11	choice	choice	NOUN
emaj-70	292	12	in	in	ADP
emaj-70	292	13	the	the	DET
emaj-70	292	14	european	european	ADJ
emaj-70	292	15	,	,	PUNCT
emaj-70	292	16	australian	australian	ADJ
emaj-70	292	17	and	and	CCONJ
emaj-70	292	18	turkish	turkish	ADJ
emaj-70	292	19	context	context	NOUN
emaj-70	292	20	page	page	NOUN
emaj-70	292	21	|76|	|76|	NOUN
emaj-70	292	22	emerging	emerge	VERB
emaj-70	292	23	markets	market	NOUN
emaj-70	292	24	journal	journal	NOUN
emaj-70	292	25	property	property	NOUN
emaj-70	292	26	classification	classification	NOUN
emaj-70	292	27	under	under	ADP
emaj-70	292	28	german	german	ADJ
emaj-70	292	29	and	and	CCONJ
emaj-70	292	30	turkish	turkish	ADJ
emaj-70	292	31	local	local	ADJ
emaj-70	292	32	accounting	accounting	NOUN
emaj-70	292	33	practice(ozturk	practice(ozturk	PROPN
emaj-70	292	34	2009	2009	NUM
emaj-70	292	35	,	,	PUNCT
emaj-70	292	36	101	101	NUM
emaj-70	292	37	)	)	PUNCT
emaj-70	292	38	.	.	PUNCT
emaj-70	293	1	that	that	PRON
emaj-70	293	2	’s	’	VERB
emaj-70	293	3	why	why	SCONJ
emaj-70	293	4	,	,	PUNCT
emaj-70	293	5	investment	investment	NOUN
emaj-70	293	6	properties	property	NOUN
emaj-70	293	7	were	be	AUX
emaj-70	293	8	classified	classify	VERB
emaj-70	293	9	under	under	ADP
emaj-70	293	10	property	property	NOUN
emaj-70	293	11	,	,	PUNCT
emaj-70	293	12	plant	plant	NOUN
emaj-70	293	13	and	and	CCONJ
emaj-70	293	14	equipment	equipment	NOUN
emaj-70	293	15	at	at	ADP
emaj-70	293	16	cost	cost	NOUN
emaj-70	293	17	,	,	PUNCT
emaj-70	293	18	only	only	ADV
emaj-70	293	19	.	.	PUNCT
emaj-70	294	1	under	under	ADP
emaj-70	294	2	ifrs	ifrs	NOUN
emaj-70	294	3	practice	practice	NOUN
emaj-70	294	4	,	,	PUNCT
emaj-70	294	5	they	they	PRON
emaj-70	294	6	were	be	AUX
emaj-70	294	7	reclassified	reclassify	VERB
emaj-70	294	8	.	.	PUNCT
emaj-70	295	1	in	in	ADP
emaj-70	295	2	this	this	DET
emaj-70	295	3	context	context	NOUN
emaj-70	295	4	,	,	PUNCT
emaj-70	295	5	the	the	DET
emaj-70	295	6	sample	sample	NOUN
emaj-70	295	7	size	size	NOUN
emaj-70	295	8	is	be	AUX
emaj-70	295	9	relatively	relatively	ADV
emaj-70	295	10	meaningful	meaningful	ADJ
emaj-70	295	11	to	to	AUX
emaj-70	295	12	state	state	VERB
emaj-70	295	13	that	that	SCONJ
emaj-70	295	14	there	there	PRON
emaj-70	295	15	is	be	VERB
emaj-70	295	16	a	a	DET
emaj-70	295	17	reflection	reflection	NOUN
emaj-70	295	18	of	of	ADP
emaj-70	295	19	local	local	ADJ
emaj-70	295	20	accounting	accounting	NOUN
emaj-70	295	21	policy	policy	NOUN
emaj-70	295	22	over	over	ADP
emaj-70	295	23	ifrs	ifrs	PROPN
emaj-70	295	24	because	because	SCONJ
emaj-70	295	25	they	they	PRON
emaj-70	295	26	are	be	AUX
emaj-70	295	27	valued	value	VERB
emaj-70	295	28	at	at	ADP
emaj-70	295	29	cost	cost	NOUN
emaj-70	295	30	.	.	PUNCT
emaj-70	296	1	the	the	DET
emaj-70	296	2	latter	latter	ADJ
emaj-70	296	3	hypothesis	hypothesis	NOUN
emaj-70	296	4	may	may	AUX
emaj-70	296	5	be	be	AUX
emaj-70	296	6	accepted	accept	VERB
emaj-70	296	7	in	in	ADP
emaj-70	296	8	terms	term	NOUN
emaj-70	296	9	british	british	ADJ
emaj-70	296	10	entities	entity	NOUN
emaj-70	296	11	due	due	ADP
emaj-70	296	12	to	to	ADP
emaj-70	296	13	the	the	DET
emaj-70	296	14	fact	fact	NOUN
emaj-70	296	15	that	that	SCONJ
emaj-70	296	16	these	these	DET
emaj-70	296	17	assets	asset	NOUN
emaj-70	296	18	were	be	AUX
emaj-70	296	19	classified	classify	VERB
emaj-70	296	20	as	as	ADP
emaj-70	296	21	investment	investment	NOUN
emaj-70	296	22	properties	property	NOUN
emaj-70	296	23	under	under	ADP
emaj-70	296	24	local	local	ADJ
emaj-70	296	25	practice(ozturk	practice(ozturk	PROPN
emaj-70	296	26	2009	2009	NUM
emaj-70	296	27	,	,	PUNCT
emaj-70	296	28	101	101	NUM
emaj-70	296	29	-	-	SYM
emaj-70	296	30	103	103	NUM
emaj-70	296	31	)	)	PUNCT
emaj-70	296	32	and	and	CCONJ
emaj-70	296	33	regulated	regulate	VERB
emaj-70	296	34	by	by	ADP
emaj-70	296	35	the	the	DET
emaj-70	296	36	former	former	ADJ
emaj-70	296	37	standard	standard	NOUN
emaj-70	296	38	ssap	ssap	VERB
emaj-70	296	39	19	19	NUM
emaj-70	296	40	investment	investment	NOUN
emaj-70	296	41	properties	property	NOUN
emaj-70	296	42	that	that	PRON
emaj-70	296	43	is	be	AUX
emaj-70	296	44	based	base	VERB
emaj-70	296	45	on	on	ADP
emaj-70	296	46	fair	fair	ADJ
emaj-70	296	47	value	value	NOUN
emaj-70	296	48	.	.	PUNCT
emaj-70	297	1	that	that	PRON
emaj-70	297	2	's	be	AUX
emaj-70	297	3	why	why	SCONJ
emaj-70	297	4	,	,	PUNCT
emaj-70	297	5	it	it	PRON
emaj-70	297	6	is	be	AUX
emaj-70	297	7	highly	highly	ADV
emaj-70	297	8	expected	expect	VERB
emaj-70	297	9	that	that	SCONJ
emaj-70	297	10	british	british	ADJ
emaj-70	297	11	entities	entity	NOUN
emaj-70	297	12	will	will	AUX
emaj-70	297	13	continue	continue	VERB
emaj-70	297	14	to	to	PART
emaj-70	297	15	select	select	VERB
emaj-70	297	16	fair	fair	ADJ
emaj-70	297	17	value	value	NOUN
emaj-70	297	18	model	model	NOUN
emaj-70	297	19	under	under	ADP
emaj-70	297	20	ifrs	ifrs	NOUN
emaj-70	297	21	practice	practice	NOUN
emaj-70	297	22	.	.	PUNCT
emaj-70	298	1	5	5	X
emaj-70	298	2	.	.	X
emaj-70	298	3	conclusion	conclusion	NOUN
emaj-70	298	4	in	in	ADP
emaj-70	298	5	this	this	DET
emaj-70	298	6	research	research	NOUN
emaj-70	298	7	,	,	PUNCT
emaj-70	298	8	we	we	PRON
emaj-70	298	9	observed	observe	VERB
emaj-70	298	10	the	the	DET
emaj-70	298	11	trends	trend	NOUN
emaj-70	298	12	of	of	ADP
emaj-70	298	13	12	12	NUM
emaj-70	298	14	accounting	accounting	NOUN
emaj-70	298	15	policy	policy	NOUN
emaj-70	298	16	choices	choice	NOUN
emaj-70	298	17	under	under	ADP
emaj-70	298	18	ifrs	ifrs	NOUN
emaj-70	298	19	practice	practice	NOUN
emaj-70	298	20	in	in	ADP
emaj-70	298	21	the	the	DET
emaj-70	298	22	european	european	ADJ
emaj-70	298	23	,	,	PUNCT
emaj-70	298	24	australian	australian	ADJ
emaj-70	298	25	and	and	CCONJ
emaj-70	298	26	turkish	turkish	ADJ
emaj-70	298	27	context	context	NOUN
emaj-70	298	28	based	base	VERB
emaj-70	298	29	on	on	ADP
emaj-70	298	30	the	the	DET
emaj-70	298	31	2008/2009	2008/2009	NUM
emaj-70	298	32	annual	annual	ADJ
emaj-70	298	33	reports	report	NOUN
emaj-70	298	34	and	and	CCONJ
emaj-70	298	35	the	the	DET
emaj-70	298	36	following	following	ADJ
emaj-70	298	37	conclusions	conclusion	NOUN
emaj-70	298	38	were	be	AUX
emaj-70	298	39	drawn	draw	VERB
emaj-70	298	40	:	:	PUNCT
emaj-70	298	41	in	in	ADP
emaj-70	298	42	terms	term	NOUN
emaj-70	298	43	of	of	ADP
emaj-70	298	44	alternative	alternative	ADJ
emaj-70	298	45	accounting	accounting	NOUN
emaj-70	298	46	policy	policy	NOUN
emaj-70	298	47	choices	choice	NOUN
emaj-70	298	48	of	of	ADP
emaj-70	298	49	ifrs	ifrs	NOUN
emaj-70	298	50	,	,	PUNCT
emaj-70	298	51	we	we	PRON
emaj-70	298	52	determined	determine	VERB
emaj-70	298	53	for	for	ADP
emaj-70	298	54	the	the	DET
emaj-70	298	55	first	first	ADJ
emaj-70	298	56	time	time	NOUN
emaj-70	298	57	that	that	SCONJ
emaj-70	298	58	the	the	DET
emaj-70	298	59	influence	influence	NOUN
emaj-70	298	60	of	of	ADP
emaj-70	298	61	local	local	ADJ
emaj-70	298	62	accounting	accounting	NOUN
emaj-70	298	63	policies	policy	NOUN
emaj-70	298	64	over	over	ADP
emaj-70	298	65	ifrs	ifrs	PROPN
emaj-70	298	66	is	be	AUX
emaj-70	298	67	valid	valid	ADJ
emaj-70	298	68	for	for	ADP
emaj-70	298	69	turkish	turkish	ADJ
emaj-70	298	70	entities	entity	NOUN
emaj-70	298	71	and	and	CCONJ
emaj-70	298	72	we	we	PRON
emaj-70	298	73	pointed	point	VERB
emaj-70	298	74	out	out	ADP
emaj-70	298	75	that	that	SCONJ
emaj-70	298	76	the	the	DET
emaj-70	298	77	influence	influence	NOUN
emaj-70	298	78	of	of	ADP
emaj-70	298	79	local	local	ADJ
emaj-70	298	80	accounting	accounting	NOUN
emaj-70	298	81	policies	policy	NOUN
emaj-70	298	82	over	over	ADP
emaj-70	298	83	ifrs	ifrs	PROPN
emaj-70	298	84	,	,	PUNCT
emaj-70	298	85	still	still	ADV
emaj-70	298	86	,	,	PUNCT
emaj-70	298	87	exists	exist	VERB
emaj-70	298	88	in	in	ADP
emaj-70	298	89	the	the	DET
emaj-70	298	90	european	european	ADJ
emaj-70	298	91	and	and	CCONJ
emaj-70	298	92	australian	australian	ADJ
emaj-70	298	93	context	context	NOUN
emaj-70	298	94	compared	compare	VERB
emaj-70	298	95	to	to	ADP
emaj-70	298	96	prior	prior	ADJ
emaj-70	298	97	research	research	NOUN
emaj-70	298	98	.	.	PUNCT
emaj-70	299	1	due	due	ADP
emaj-70	299	2	to	to	ADP
emaj-70	299	3	the	the	DET
emaj-70	299	4	diversification	diversification	NOUN
emaj-70	299	5	of	of	ADP
emaj-70	299	6	accounting	accounting	NOUN
emaj-70	299	7	policy	policy	NOUN
emaj-70	299	8	choices	choice	NOUN
emaj-70	299	9	and	and	CCONJ
emaj-70	299	10	the	the	DET
emaj-70	299	11	reflection	reflection	NOUN
emaj-70	299	12	of	of	ADP
emaj-70	299	13	local	local	ADJ
emaj-70	299	14	accounting	accounting	NOUN
emaj-70	299	15	policies	policy	NOUN
emaj-70	299	16	over	over	ADP
emaj-70	299	17	ifrs	ifrs	PROPN
emaj-70	299	18	,	,	PUNCT
emaj-70	299	19	we	we	PRON
emaj-70	299	20	pointed	point	VERB
emaj-70	299	21	out	out	ADP
emaj-70	299	22	that	that	SCONJ
emaj-70	299	23	the	the	DET
emaj-70	299	24	comparability	comparability	NOUN
emaj-70	299	25	of	of	ADP
emaj-70	299	26	financial	financial	ADJ
emaj-70	299	27	statements	statement	NOUN
emaj-70	299	28	are	be	AUX
emaj-70	299	29	mostly	mostly	ADV
emaj-70	299	30	possible	possible	ADJ
emaj-70	299	31	within	within	ADP
emaj-70	299	32	the	the	DET
emaj-70	299	33	country	country	NOUN
emaj-70	299	34	rather	rather	ADV
emaj-70	299	35	than	than	ADP
emaj-70	299	36	between	between	ADP
emaj-70	299	37	countries	country	NOUN
emaj-70	299	38	.	.	PUNCT
emaj-70	300	1	in	in	ADP
emaj-70	300	2	order	order	NOUN
emaj-70	300	3	to	to	PART
emaj-70	300	4	make	make	VERB
emaj-70	300	5	the	the	DET
emaj-70	300	6	financial	financial	ADJ
emaj-70	300	7	reporting	reporting	NOUN
emaj-70	300	8	globally	globally	ADV
emaj-70	300	9	comparable	comparable	ADJ
emaj-70	300	10	in	in	ADP
emaj-70	300	11	the	the	DET
emaj-70	300	12	ifrs	ifrs	PROPN
emaj-70	300	13	context	context	NOUN
emaj-70	300	14	,	,	PUNCT
emaj-70	300	15	accounting	accounting	NOUN
emaj-70	300	16	policy	policy	NOUN
emaj-70	300	17	choices	choice	NOUN
emaj-70	300	18	should	should	AUX
emaj-70	300	19	be	be	AUX
emaj-70	300	20	eliminated	eliminate	VERB
emaj-70	300	21	.	.	PUNCT
emaj-70	301	1	a	a	DET
emaj-70	301	2	specific	specific	ADJ
emaj-70	301	3	format	format	NOUN
emaj-70	301	4	of	of	ADP
emaj-70	301	5	balance	balance	NOUN
emaj-70	301	6	sheet	sheet	NOUN
emaj-70	301	7	should	should	AUX
emaj-70	301	8	be	be	AUX
emaj-70	301	9	introduced	introduce	VERB
emaj-70	301	10	.	.	PUNCT
emaj-70	302	1	income	income	NOUN
emaj-70	302	2	statement	statement	NOUN
emaj-70	302	3	by	by	ADP
emaj-70	302	4	function	function	NOUN
emaj-70	302	5	or	or	CCONJ
emaj-70	302	6	nature	nature	NOUN
emaj-70	302	7	and	and	CCONJ
emaj-70	302	8	cost	cost	NOUN
emaj-70	302	9	flow	flow	NOUN
emaj-70	302	10	assumptions	assumption	NOUN
emaj-70	302	11	should	should	AUX
emaj-70	302	12	be	be	AUX
emaj-70	302	13	selected	select	VERB
emaj-70	302	14	on	on	ADP
emaj-70	302	15	a	a	DET
emaj-70	302	16	sector	sector	NOUN
emaj-70	302	17	specific	specific	ADJ
emaj-70	302	18	basis	basis	NOUN
emaj-70	302	19	rather	rather	ADV
emaj-70	302	20	than	than	ADP
emaj-70	302	21	country	country	NOUN
emaj-70	302	22	specific	specific	ADJ
emaj-70	302	23	.	.	PUNCT
emaj-70	303	1	direct	direct	ADJ
emaj-70	303	2	method	method	NOUN
emaj-70	303	3	of	of	ADP
emaj-70	303	4	cash	cash	NOUN
emaj-70	303	5	flow	flow	NOUN
emaj-70	303	6	statement	statement	NOUN
emaj-70	303	7	should	should	AUX
emaj-70	303	8	be	be	AUX
emaj-70	303	9	adopted	adopt	VERB
emaj-70	303	10	to	to	PART
emaj-70	303	11	provide	provide	VERB
emaj-70	303	12	relevant	relevant	ADJ
emaj-70	303	13	information	information	NOUN
emaj-70	303	14	related	relate	VERB
emaj-70	303	15	to	to	ADP
emaj-70	303	16	operating	operate	VERB
emaj-70	303	17	cash	cash	NOUN
emaj-70	303	18	flows	flow	NOUN
emaj-70	303	19	.	.	PUNCT
emaj-70	304	1	accounting	accounting	NOUN
emaj-70	304	2	policies	policy	NOUN
emaj-70	304	3	should	should	AUX
emaj-70	304	4	be	be	AUX
emaj-70	304	5	clearly	clearly	ADV
emaj-70	304	6	stated	state	VERB
emaj-70	304	7	in	in	ADP
emaj-70	304	8	the	the	DET
emaj-70	304	9	notes	note	NOUN
emaj-70	304	10	of	of	ADP
emaj-70	304	11	financial	financial	ADJ
emaj-70	304	12	statements	statement	NOUN
emaj-70	304	13	.	.	PUNCT
emaj-70	305	1	otherwise	otherwise	ADV
emaj-70	305	2	,	,	PUNCT
emaj-70	305	3	it	it	PRON
emaj-70	305	4	looks	look	VERB
emaj-70	305	5	like	like	SCONJ
emaj-70	305	6	that	that	DET
emaj-70	305	7	ifrs	ifrs	NOUN
emaj-70	305	8	will	will	AUX
emaj-70	305	9	remain	remain	VERB
emaj-70	305	10	as	as	ADP
emaj-70	305	11	a	a	DET
emaj-70	305	12	"	"	PUNCT
emaj-70	305	13	title	title	NOUN
emaj-70	305	14	"	"	PUNCT
emaj-70	305	15	common	common	ADJ
emaj-70	305	16	denominator	denominator	NOUN
emaj-70	305	17	of	of	ADP
emaj-70	305	18	international	international	ADJ
emaj-70	305	19	financial	financial	ADJ
emaj-70	305	20	reporting	reporting	NOUN
emaj-70	305	21	.	.	PUNCT
emaj-70	306	1	volume	volume	NOUN
emaj-70	306	2	5	5	NUM
emaj-70	306	3	no	no	DET
emaj-70	306	4	1	1	NUM
emaj-70	306	5	(	(	PUNCT
emaj-70	306	6	2015	2015	NUM
emaj-70	306	7	)	)	PUNCT
emaj-70	306	8	|	|	ADV
emaj-70	306	9	issn	issn	VERB
emaj-70	306	10	2158	2158	NUM
emaj-70	306	11	-	-	SYM
emaj-70	306	12	8708	8708	NUM
emaj-70	306	13	(	(	PUNCT
emaj-70	306	14	online	online	NOUN
emaj-70	306	15	)	)	PUNCT
emaj-70	306	16	|	|	ADV
emaj-70	306	17	doi	doi	X
emaj-70	306	18	10.5195	10.5195	NUM
emaj-70	306	19	/	/	SYM
emaj-70	306	20	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	307	1	|	|	NOUN
emaj-70	307	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-70	307	3	prof	prof	PROPN
emaj-70	307	4	.	.	PUNCT
emaj-70	308	1	dr	dr	PROPN
emaj-70	308	2	.	.	PROPN
emaj-70	308	3	nalan	nalan	PROPN
emaj-70	308	4	akdogan	akdogan	PROPN
emaj-70	308	5	,	,	PUNCT
emaj-70	308	6	assist	assist	NOUN
emaj-70	308	7	.	.	PUNCT
emaj-70	309	1	prof	prof	PROPN
emaj-70	309	2	.	.	PUNCT
emaj-70	310	1	dr	dr	PROPN
emaj-70	310	2	.	.	PROPN
emaj-70	310	3	can	can	AUX
emaj-70	310	4	ozturk	ozturk	VERB
emaj-70	310	5	emerging	emerge	VERB
emaj-70	310	6	markets	market	NOUN
emaj-70	310	7	journal	journal	NOUN
emaj-70	310	8	|	|	ADV
emaj-70	310	9	p	p	NOUN
emaj-70	310	10	a	a	DET
emaj-70	310	11	g	g	NOUN
emaj-70	310	12	e	e	NOUN
emaj-70	310	13	|77	|77	ADJ
emaj-70	310	14	references	reference	NOUN
emaj-70	310	15	aasb	aasb	NOUN
emaj-70	310	16	.	.	PUNCT
emaj-70	310	17	1997a	1997a	NUM
emaj-70	310	18	.	.	PUNCT
emaj-70	311	1	aasb	aasb	VERB
emaj-70	311	2	1026	1026	NUM
emaj-70	311	3	statement	statement	NOUN
emaj-70	311	4	of	of	ADP
emaj-70	311	5	cash	cash	NOUN
emaj-70	311	6	flows	flow	NOUN
emaj-70	311	7	.	.	PUNCT
emaj-70	312	1	available	available	ADJ
emaj-70	312	2	from	from	ADP
emaj-70	312	3	:	:	PUNCT
emaj-70	312	4	<	<	X
emaj-70	312	5	http://www.aasb	http://www.aasb	X
emaj-70	312	6	.	.	PUNCT
emaj-70	313	1	com.au/admin/file/content102/c3/aasb1026_1097.pdf	com.au/admin/file/content102/c3/aasb1026_1097.pdf	X
emaj-70	313	2	>	>	X
emaj-70	314	1	[	[	X
emaj-70	314	2	accessed	access	VERB
emaj-70	314	3	april	april	PROPN
emaj-70	314	4	2011	2011	NUM
emaj-70	314	5	]	]	PUNCT
emaj-70	314	6	.	.	PUNCT
emaj-70	315	1	aasb	aasb	PROPN
emaj-70	315	2	.	.	PROPN
emaj-70	316	1	1997b	1997b	NUM
emaj-70	316	2	.	.	PUNCT
emaj-70	317	1	aasb	aasb	VERB
emaj-70	317	2	1036	1036	NUM
emaj-70	317	3	borrowing	borrowing	NOUN
emaj-70	317	4	costs	cost	NOUN
emaj-70	317	5	.	.	PUNCT
emaj-70	318	1	available	available	ADJ
emaj-70	318	2	from	from	ADP
emaj-70	318	3	:	:	PUNCT
emaj-70	318	4	<	<	X
emaj-70	318	5	http://www.aasb	http://www.aasb	X
emaj-70	318	6	.	.	PUNCT
emaj-70	319	1	com.au/admin/file/content102/c3/aasb1036_1297.pdf	com.au/admin/file/content102/c3/aasb1036_1297.pdf	AUX
emaj-70	319	2	>	>	X
emaj-70	319	3	[	[	PUNCT
emaj-70	319	4	accessed	access	VERB
emaj-70	319	5	april	april	PROPN
emaj-70	319	6	2011	2011	NUM
emaj-70	319	7	]	]	PUNCT
emaj-70	319	8	..	..	PUNCT
emaj-70	319	9	aasb	aasb	PROPN
emaj-70	319	10	.	.	PUNCT
emaj-70	319	11	1997c	1997c	NUM
emaj-70	319	12	.	.	PUNCT
emaj-70	320	1	aasb	aasb	VERB
emaj-70	320	2	1021	1021	NUM
emaj-70	320	3	depreciation	depreciation	NOUN
emaj-70	320	4	.	.	PUNCT
emaj-70	321	1	available	available	ADJ
emaj-70	321	2	from	from	ADP
emaj-70	321	3	:	:	PUNCT
emaj-70	321	4	<	<	X
emaj-70	321	5	http://www.aasb	http://www.aasb	X
emaj-70	321	6	.	.	PUNCT
emaj-70	322	1	gov.au/admin/file/content102/c3/aasb1021_897.pdf	gov.au/admin/file/content102/c3/aasb1021_897.pdf	NOUN
emaj-70	322	2	>	>	X
emaj-70	323	1	[	[	X
emaj-70	323	2	accessed	access	VERB
emaj-70	323	3	january	january	PROPN
emaj-70	323	4	2014	2014	NUM
emaj-70	323	5	]	]	PUNCT
emaj-70	323	6	.	.	PUNCT
emaj-70	324	1	aasb	aasb	PROPN
emaj-70	324	2	.	.	PROPN
emaj-70	324	3	1998a	1998a	NUM
emaj-70	324	4	.	.	PUNCT
emaj-70	325	1	aasb	aasb	VERB
emaj-70	325	2	1006	1006	NUM
emaj-70	325	3	interests	interest	NOUN
emaj-70	325	4	in	in	ADP
emaj-70	325	5	joint	joint	ADJ
emaj-70	325	6	-	-	PUNCT
emaj-70	325	7	ventures	venture	NOUN
emaj-70	325	8	.	.	PUNCT
emaj-70	326	1	available	available	ADJ
emaj-70	326	2	from	from	ADP
emaj-70	326	3	:	:	PUNCT
emaj-70	326	4	<	<	X
emaj-70	326	5	http://www.aasb	http://www.aasb	X
emaj-70	326	6	.	.	PUNCT
emaj-70	327	1	gov.au/admin/file/content102/c3/aasb1006_1298.pdf	gov.au/admin/file/content102/c3/aasb1006_1298.pdf	NOUN
emaj-70	327	2	>	>	X
emaj-70	328	1	[	[	X
emaj-70	328	2	accessed	access	VERB
emaj-70	328	3	january	january	PROPN
emaj-70	328	4	2014	2014	NUM
emaj-70	328	5	]	]	PUNCT
emaj-70	328	6	.	.	PUNCT
emaj-70	329	1	aasb	aasb	PROPN
emaj-70	329	2	.	.	PROPN
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emaj-70	329	4	.	.	PUNCT
emaj-70	330	1	aasb	aasb	VERB
emaj-70	330	2	1019	1019	NUM
emaj-70	330	3	inventories	inventory	NOUN
emaj-70	330	4	.	.	PUNCT
emaj-70	331	1	available	available	ADJ
emaj-70	331	2	from	from	ADP
emaj-70	331	3	:	:	PUNCT
emaj-70	331	4	<	<	X
emaj-70	331	5	http://www.aasb.gov.au/admin/	http://www.aasb.gov.au/admin/	NOUN
emaj-70	331	6	file	file	NOUN
emaj-70	331	7	/	/	SYM
emaj-70	331	8	content102	content102	PROPN
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emaj-70	331	13	-	-	PUNCT
emaj-70	331	14	98.pdf	98.pdf	PROPN
emaj-70	331	15	>	>	X
emaj-70	332	1	[	[	X
emaj-70	332	2	accessed	access	VERB
emaj-70	332	3	january	january	PROPN
emaj-70	332	4	2014	2014	NUM
emaj-70	332	5	]	]	PUNCT
emaj-70	332	6	.	.	PUNCT
emaj-70	333	1	aasb	aasb	PROPN
emaj-70	333	2	.	.	PROPN
emaj-70	333	3	1999	1999	NUM
emaj-70	333	4	.	.	PUNCT
emaj-70	334	1	aasb	aasb	VERB
emaj-70	334	2	1040	1040	NUM
emaj-70	334	3	statement	statement	NOUN
emaj-70	334	4	of	of	ADP
emaj-70	334	5	financial	financial	ADJ
emaj-70	334	6	position	position	NOUN
emaj-70	334	7	.	.	PUNCT
emaj-70	335	1	available	available	ADJ
emaj-70	335	2	from	from	ADP
emaj-70	335	3	:	:	PUNCT
emaj-70	335	4	<	<	X
emaj-70	335	5	http://www.aasb	http://www.aasb	NOUN
emaj-70	335	6	.	.	PUNCT
emaj-70	336	1	com.au/admin/file/content102/c3/aasb1040_1099.pdf	com.au/admin/file/content102/c3/aasb1040_1099.pdf	X
emaj-70	336	2	>	>	X
emaj-70	337	1	[	[	X
emaj-70	337	2	accessed	access	VERB
emaj-70	337	3	april	april	PROPN
emaj-70	337	4	2011	2011	NUM
emaj-70	337	5	]	]	PUNCT
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emaj-70	337	7	aasb	aasb	PROPN
emaj-70	337	8	.	.	PROPN
emaj-70	337	9	2001	2001	NUM
emaj-70	337	10	.	.	PUNCT
emaj-70	338	1	aasb	aasb	VERB
emaj-70	338	2	1041	1041	NUM
emaj-70	338	3	revaluation	revaluation	NOUN
emaj-70	338	4	of	of	ADP
emaj-70	338	5	non_current	non_current	NOUN
emaj-70	338	6	assets	asset	NOUN
emaj-70	338	7	.	.	PUNCT
emaj-70	339	1	available	available	ADJ
emaj-70	339	2	from	from	ADP
emaj-70	339	3	:	:	PUNCT
emaj-70	339	4	<	<	X
emaj-70	339	5	http://www.aasb.gov.au/admin/file/content102/c	http://www.aasb.gov.au/admin/file/content102/c	ADJ
emaj-70	339	6	3	3	NUM
emaj-70	339	7	/	/	SYM
emaj-70	339	8	aasb1041_07	aasb1041_07	PROPN
emaj-70	339	9	-	-	PUNCT
emaj-70	339	10	01.pdf	01.pdf	PROPN
emaj-70	339	11	>	>	X
emaj-70	340	1	[	[	X
emaj-70	340	2	accessed	access	VERB
emaj-70	340	3	july	july	PROPN
emaj-70	340	4	2013	2013	NUM
emaj-70	340	5	]	]	PUNCT
emaj-70	340	6	.	.	PUNCT
emaj-70	341	1	aasb	aasb	PROPN
emaj-70	341	2	.	.	PROPN
emaj-70	341	3	2002	2002	NUM
emaj-70	341	4	.	.	PUNCT
emaj-70	342	1	aasb	aasb	VERB
emaj-70	342	2	1018	1018	NUM
emaj-70	342	3	statement	statement	NOUN
emaj-70	342	4	of	of	ADP
emaj-70	342	5	financial	financial	ADJ
emaj-70	342	6	performance	performance	NOUN
emaj-70	342	7	.	.	PUNCT
emaj-70	343	1	available	available	ADJ
emaj-70	343	2	from	from	ADP
emaj-70	343	3	:	:	PUNCT
emaj-70	343	4	<	<	X
emaj-70	343	5	http://www	http://www	PROPN
emaj-70	343	6	.	.	PUNCT
emaj-70	343	7	aasb.gov.au/admin/file/content102/c3/aasb1018	aasb.gov.au/admin/file/content102/c3/aasb1018	VERB
emaj-70	344	1	_	_	PUNCT
emaj-70	344	2	06-02.pdf	06-02.pdf	X
emaj-70	344	3	>	>	X
emaj-70	344	4	[	[	PUNCT
emaj-70	344	5	accessed	access	VERB
emaj-70	344	6	july	july	PROPN
emaj-70	344	7	2013	2013	NUM
emaj-70	344	8	]	]	PUNCT
emaj-70	344	9	.	.	PUNCT
emaj-70	345	1	accounting	accounting	NOUN
emaj-70	345	2	standards	standard	NOUN
emaj-70	345	3	board	board	NOUN
emaj-70	345	4	.	.	PUNCT
emaj-70	346	1	1992	1992	NUM
emaj-70	346	2	.	.	PUNCT
emaj-70	347	1	frs	frs	PROPN
emaj-70	347	2	3	3	NUM
emaj-70	347	3	reporting	report	VERB
emaj-70	347	4	financial	financial	ADJ
emaj-70	347	5	performance	performance	NOUN
emaj-70	347	6	.	.	PUNCT
emaj-70	348	1	united	united	PROPN
emaj-70	348	2	kingdom	kingdom	PROPN
emaj-70	348	3	.	.	PUNCT
emaj-70	349	1	available	available	ADJ
emaj-70	349	2	from	from	ADP
emaj-70	349	3	:	:	PUNCT
emaj-70	349	4	<	<	X
emaj-70	349	5	http://www.frc.org.uk/ourwork/pub	http://www.frc.org.uk/ourwork/pub	NOUN
emaj-70	349	6	lications	lication	NOUN
emaj-70	349	7	/	/	SYM
emaj-70	349	8	asb	asb	NOUN
emaj-70	349	9	/	/	SYM
emaj-70	349	10	frs-3	frs-3	NUM
emaj-70	349	11	-	-	PUNCT
emaj-70	349	12	reportingfinancial	reportingfinancial	ADJ
emaj-70	349	13	-	-	PUNCT
emaj-70	349	14	performance	performance	NOUN
emaj-70	349	15	/	/	SYM
emaj-70	349	16	frs-3	frs-3	NUM
emaj-70	349	17	-	-	PUNCT
emaj-70	349	18	reportingfinancial	reportingfinancial	ADJ
emaj-70	349	19	-	-	PUNCT
emaj-70	349	20	performance.aspx	performance.aspx	NOUN
emaj-70	349	21	>	>	X
emaj-70	350	1	[	[	X
emaj-70	350	2	accessed	access	VERB
emaj-70	350	3	january	january	PROPN
emaj-70	350	4	2014	2014	NUM
emaj-70	350	5	]	]	PUNCT
emaj-70	350	6	.	.	PUNCT
emaj-70	351	1	accounting	accounting	NOUN
emaj-70	351	2	standards	standard	NOUN
emaj-70	351	3	board	board	NOUN
emaj-70	351	4	.	.	PUNCT
emaj-70	352	1	1996a	1996a	NUM
emaj-70	352	2	.	.	PUNCT
emaj-70	353	1	ssap	ssap	VERB
emaj-70	353	2	19	19	NUM
emaj-70	353	3	accounting	accounting	NOUN
emaj-70	353	4	for	for	ADP
emaj-70	353	5	investment	investment	NOUN
emaj-70	353	6	properties	property	NOUN
emaj-70	353	7	.	.	PUNCT
emaj-70	354	1	united	united	PROPN
emaj-70	354	2	kingdom	kingdom	PROPN
emaj-70	354	3	.	.	PUNCT
emaj-70	355	1	available	available	ADJ
emaj-70	355	2	from	from	ADP
emaj-70	355	3	:	:	PUNCT
emaj-70	355	4	<	<	X
emaj-70	355	5	http://frc.org.uk/ourwork/publications/asb/ssap-19-accountingfor-investment-proper	http://frc.org.uk/ourwork/publications/asb/ssap-19-accountingfor-investment-proper	PROPN
emaj-70	355	6	ties-file.pdf	ties-file.pdf	NOUN
emaj-70	355	7	>	>	X
emaj-70	356	1	[	[	X
emaj-70	356	2	accessed	access	VERB
emaj-70	356	3	january	january	PROPN
emaj-70	356	4	2014	2014	NUM
emaj-70	356	5	]	]	PUNCT
emaj-70	356	6	.	.	PUNCT
emaj-70	357	1	accounting	accounting	NOUN
emaj-70	357	2	standards	standard	NOUN
emaj-70	357	3	board	board	NOUN
emaj-70	357	4	.	.	PUNCT
emaj-70	358	1	1996b	1996b	NUM
emaj-70	358	2	.	.	PUNCT
emaj-70	359	1	frs	frs	ADJ
emaj-70	359	2	1	1	NUM
emaj-70	359	3	cash	cash	NOUN
emaj-70	359	4	flow	flow	NOUN
emaj-70	359	5	statements	statement	NOUN
emaj-70	359	6	.	.	PUNCT
emaj-70	360	1	united	united	PROPN
emaj-70	360	2	kingdom	kingdom	PROPN
emaj-70	360	3	.	.	PUNCT
emaj-70	361	1	available	available	ADJ
emaj-70	361	2	from:<http://www.frc.org.uk	from:<http://www.frc.org.uk	PROPN
emaj-70	361	3	/	/	SYM
emaj-70	361	4	ourwork	ourwork	NOUN
emaj-70	361	5	/	/	SYM
emaj-70	361	6	publications	publication	NOUN
emaj-70	361	7	/	/	SYM
emaj-70	361	8	asb	asb	NOUN
emaj-70	361	9	/	/	SYM
emaj-70	361	10	frs-1-(revised-1996)cashflow	frs-1-(revised-1996)cashflow	ADJ
emaj-70	361	11	-	-	PUNCT
emaj-70	361	12	statements	statement	NOUN
emaj-70	361	13	/	/	SYM
emaj-70	361	14	frs-1	frs-1	NOUN
emaj-70	361	15	-	-	PUNCT
emaj-70	361	16	cash	cash	NOUN
emaj-70	361	17	-	-	PUNCT
emaj-70	361	18	flowstatements.aspx	flowstatements.aspx	X
emaj-70	361	19	>	>	X
emaj-70	362	1	[	[	X
emaj-70	362	2	accessed	access	VERB
emaj-70	362	3	january	january	PROPN
emaj-70	362	4	2014	2014	NUM
emaj-70	362	5	]	]	PUNCT
emaj-70	362	6	.	.	PUNCT
emaj-70	363	1	accounting	accounting	NOUN
emaj-70	363	2	standards	standard	NOUN
emaj-70	363	3	board	board	NOUN
emaj-70	363	4	.	.	PUNCT
emaj-70	364	1	1999	1999	NUM
emaj-70	364	2	.	.	PUNCT
emaj-70	365	1	frs	frs	ADJ
emaj-70	365	2	15	15	NUM
emaj-70	365	3	tangible	tangible	ADJ
emaj-70	365	4	fixed	fix	VERB
emaj-70	365	5	assets	asset	NOUN
emaj-70	365	6	.	.	PUNCT
emaj-70	366	1	united	united	PROPN
emaj-70	366	2	kingdom	kingdom	PROPN
emaj-70	366	3	.	.	PUNCT
emaj-70	367	1	available	available	ADJ
emaj-70	367	2	from	from	ADP
emaj-70	367	3	:	:	PUNCT
emaj-70	367	4	<	<	X
emaj-70	367	5	http://www.frc.org.uk/getattachment/49cd6559ed66-4a22-9866ea	http://www.frc.org.uk/getattachment/49cd6559ed66-4a22-9866ea	PROPN
emaj-70	367	6	01bf9a3b58	01bf9a3b58	ADJ
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emaj-70	367	8	frs-15tangible	frs-15tangible	ADJ
emaj-70	367	9	-	-	PUNCT
emaj-70	367	10	fixed	fix	VERB
emaj-70	367	11	-	-	PUNCT
emaj-70	367	12	assets.aspx	assets.aspx	NOUN
emaj-70	367	13	>	>	X
emaj-70	368	1	[	[	X
emaj-70	368	2	accessed	access	VERB
emaj-70	368	3	january	january	PROPN
emaj-70	368	4	2014	2014	NUM
emaj-70	368	5	]	]	PUNCT
emaj-70	368	6	.	.	PUNCT
emaj-70	369	1	accounting	accounting	NOUN
emaj-70	369	2	standards	standards	PROPN
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emaj-70	369	6	.	.	PUNCT
emaj-70	370	1	1999	1999	NUM
emaj-70	370	2	.	.	PUNCT
emaj-70	371	1	gas	gas	NOUN
emaj-70	371	2	2	2	NUM
emaj-70	371	3	cash	cash	NOUN
emaj-70	371	4	flow	flow	NOUN
emaj-70	371	5	statements	statement	NOUN
emaj-70	371	6	.	.	PUNCT
emaj-70	372	1	available	available	ADJ
emaj-70	372	2	from	from	ADP
emaj-70	372	3	:	:	PUNCT
emaj-70	372	4	<	<	X
emaj-70	372	5	http://www.drsc.de/service/drs/standards/index	http://www.drsc.de/service/drs/standards/index	X
emaj-70	372	6	_	_	PRON
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emaj-70	372	8	5	5	NUM
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emaj-70	373	2	1	1	NUM
emaj-70	373	3	(	(	PUNCT
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emaj-70	373	5	)	)	PUNCT
emaj-70	374	1	|	|	ADV
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emaj-70	374	3	2158	2158	NUM
emaj-70	374	4	-	-	SYM
emaj-70	374	5	8708	8708	NUM
emaj-70	374	6	(	(	PUNCT
emaj-70	374	7	online	online	NOUN
emaj-70	374	8	)	)	PUNCT
emaj-70	374	9	|	|	ADV
emaj-70	374	10	doi	doi	X
emaj-70	374	11	10.5195	10.5195	NUM
emaj-70	374	12	/	/	SYM
emaj-70	374	13	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	375	1	|	|	ADV
emaj-70	375	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-70	375	3	a	a	DET
emaj-70	375	4	country	country	NOUN
emaj-70	375	5	specific	specific	ADJ
emaj-70	375	6	approach	approach	NOUN
emaj-70	375	7	to	to	ADP
emaj-70	375	8	ifrs	ifrs	PROPN
emaj-70	375	9	accounting	accounting	NOUN
emaj-70	375	10	policy	policy	NOUN
emaj-70	375	11	choice	choice	NOUN
emaj-70	375	12	in	in	ADP
emaj-70	375	13	the	the	DET
emaj-70	375	14	european	european	ADJ
emaj-70	375	15	,	,	PUNCT
emaj-70	375	16	australian	australian	ADJ
emaj-70	375	17	and	and	CCONJ
emaj-70	375	18	turkish	turkish	ADJ
emaj-70	375	19	context	context	NOUN
emaj-70	375	20	page	page	NOUN
emaj-70	375	21	|78|	|78|	VERB
emaj-70	375	22	emerging	emerge	VERB
emaj-70	375	23	markets	market	NOUN
emaj-70	375	24	journal	journal	PROPN
emaj-70	375	25	en.php?ixstds_do=	en.php?ixstds_do=	PROPN
emaj-70	375	26	show_details&entry_id=3	show_details&entry_id=3	PROPN
emaj-70	375	27	>	>	X
emaj-70	376	1	[	[	X
emaj-70	376	2	accessed	access	VERB
emaj-70	376	3	january	january	PROPN
emaj-70	376	4	2014	2014	NUM
emaj-70	376	5	]	]	PUNCT
emaj-70	376	6	.	.	PUNCT
emaj-70	377	1	accounting	accounting	NOUN
emaj-70	377	2	standards	standards	PROPN
emaj-70	377	3	committee	committee	PROPN
emaj-70	377	4	of	of	ADP
emaj-70	377	5	germany	germany	PROPN
emaj-70	377	6	.	.	PUNCT
emaj-70	378	1	2001	2001	NUM
emaj-70	378	2	.	.	PUNCT
emaj-70	379	1	gas	gas	NOUN
emaj-70	379	2	9accounting	9accounting	NOUN
emaj-70	379	3	for	for	ADP
emaj-70	379	4	investments	investment	NOUN
emaj-70	379	5	in	in	ADP
emaj-70	379	6	joint	joint	ADJ
emaj-70	379	7	ventures	venture	NOUN
emaj-70	379	8	in	in	ADP
emaj-70	379	9	consolidated	consolidated	ADJ
emaj-70	379	10	financial	financial	ADJ
emaj-70	379	11	statements	statement	NOUN
emaj-70	379	12	.	.	PUNCT
emaj-70	380	1	available	available	ADJ
emaj-70	380	2	from	from	ADP
emaj-70	380	3	:	:	PUNCT
emaj-70	380	4	<	<	X
emaj-70	380	5	http://www.drsc.de/service/drs/standards/index	http://www.drsc.de/service/drs/standards/index	X
emaj-70	380	6	_	_	PRON
emaj-70	380	7	en.php?ixstds_do=show_details&entry_id=15	en.php?ixstds_do=show_details&entry_id=15	X
emaj-70	380	8	>	>	X
emaj-70	381	1	[	[	X
emaj-70	381	2	accessed	access	VERB
emaj-70	381	3	january	january	PROPN
emaj-70	381	4	2014	2014	NUM
emaj-70	381	5	]	]	PUNCT
emaj-70	381	6	.	.	PUNCT
emaj-70	382	1	akdogan	akdogan	PROPN
emaj-70	382	2	,	,	PUNCT
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emaj-70	382	5	.	.	PUNCT
emaj-70	383	1	dördüncü	dördüncü	PROPN
emaj-70	383	2	yönergenin	yönergenin	PROPN
emaj-70	383	3	öngördüğü	öngördüğü	PROPN
emaj-70	383	4	bilanço	bilanço	NOUN
emaj-70	383	5	tablosu	tablosu	NOUN
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emaj-70	383	7	ülkemizdeki	ülkemizdeki	PROPN
emaj-70	383	8	uygulamalarla	uygulamalarla	PROPN
emaj-70	383	9	karşılaştırılması	karşılaştırılması	PROPN
emaj-70	383	10	,	,	PUNCT
emaj-70	383	11	avrupa	avrupa	PROPN
emaj-70	383	12	topluluğuna	topluluğuna	PROPN
emaj-70	383	13	entegrasyonda	entegrasyonda	PROPN
emaj-70	383	14	muhasebe	muhasebe	PROPN
emaj-70	383	15	standartları	standartları	ADV
emaj-70	383	16	.	.	PUNCT
emaj-70	384	1	a.ü.s.b.f.yayını	a.ü.s.b.f.yayını	NUM
emaj-70	384	2	no:574:5	no:574:5	NOUN
emaj-70	384	3	-	-	SYM
emaj-70	384	4	61	61	NUM
emaj-70	384	5	türkiye	türkiye	PROPN
emaj-70	384	6	12	12	NUM
emaj-70	384	7	.	.	PUNCT
emaj-70	385	1	muhasebe	muhasebe	PROPN
emaj-70	385	2	eğitimi	eğitimi	PROPN
emaj-70	385	3	sempozyumu	sempozyumu	PROPN
emaj-70	385	4	.	.	PUNCT
emaj-70	386	1	ankara	ankara	PROPN
emaj-70	386	2	akdogan	akdogan	PROPN
emaj-70	386	3	,	,	PUNCT
emaj-70	386	4	n.	n.	NOUN
emaj-70	386	5	and	and	CCONJ
emaj-70	386	6	tenker	tenker	PROPN
emaj-70	386	7	,	,	PUNCT
emaj-70	386	8	n.	n.	NOUN
emaj-70	386	9	2006	2006	NUM
emaj-70	386	10	.	.	PUNCT
emaj-70	387	1	finansal	finansal	PROPN
emaj-70	387	2	tablolar	tablolar	PROPN
emaj-70	387	3	ve	ve	AUX
emaj-70	387	4	mali	mali	VERB
emaj-70	387	5	analiz	analiz	PROPN
emaj-70	387	6	teknikleri	teknikleri	PROPN
emaj-70	387	7	.	.	PUNCT
emaj-70	388	1	ankara	ankara	PROPN
emaj-70	388	2	:	:	PUNCT
emaj-70	389	1	gazi	gazi	PROPN
emaj-70	389	2	publications	publication	NOUN
emaj-70	389	3	.	.	PUNCT
emaj-70	389	4	10	10	NUM
emaj-70	389	5	.	.	X
emaj-70	389	6	edition	edition	PROPN
emaj-70	389	7	alexander	alexander	PROPN
emaj-70	389	8	,	,	PUNCT
emaj-70	389	9	d.	d.	PROPN
emaj-70	389	10	,	,	PUNCT
emaj-70	389	11	and	and	CCONJ
emaj-70	389	12	nobes	nobes	PROPN
emaj-70	389	13	,	,	PUNCT
emaj-70	389	14	c.	c.	PROPN
emaj-70	389	15	2007	2007	NUM
emaj-70	389	16	.	.	PUNCT
emaj-70	390	1	financial	financial	ADJ
emaj-70	390	2	accounting	accounting	NOUN
emaj-70	390	3	:	:	PUNCT
emaj-70	390	4	an	an	DET
emaj-70	390	5	international	international	ADJ
emaj-70	390	6	introduction	introduction	NOUN
emaj-70	390	7	.	.	PUNCT
emaj-70	391	1	england	england	PROPN
emaj-70	391	2	:	:	PUNCT
emaj-70	391	3	prentice	prentice	PROPN
emaj-70	391	4	hall	hall	PROPN
emaj-70	391	5	.	.	PUNCT
emaj-70	392	1	3	3	X
emaj-70	392	2	.	.	X
emaj-70	392	3	edition	edition	NOUN
emaj-70	392	4	andrei	andrei	PROPN
emaj-70	392	5	,	,	PUNCT
emaj-70	392	6	p.	p.	NOUN
emaj-70	392	7	and	and	CCONJ
emaj-70	392	8	bisaschi	bisaschi	PROPN
emaj-70	392	9	,	,	PUNCT
emaj-70	392	10	a.	a.	NOUN
emaj-70	392	11	2002	2002	NUM
emaj-70	392	12	.	.	PUNCT
emaj-70	393	1	accounting	account	VERB
emaj-70	393	2	in	in	ADP
emaj-70	393	3	italy	italy	PROPN
emaj-70	393	4	.	.	PUNCT
emaj-70	394	1	l.	l.	PROPN
emaj-70	394	2	orsini	orsini	PROPN
emaj-70	394	3	,	,	PUNCT
emaj-70	394	4	j.	j.	PROPN
emaj-70	394	5	p.	p.	PROPN
emaj-70	394	6	mcallister	mcallister	PROPN
emaj-70	394	7	ve	ve	PROPN
emaj-70	394	8	r.n	r.n	PROPN
emaj-70	394	9	.	.	PROPN
emaj-70	394	10	parikh(editors	parikh(editor	NOUN
emaj-70	394	11	)	)	PUNCT
emaj-70	394	12	,	,	PUNCT
emaj-70	394	13	world	world	NOUN
emaj-70	394	14	accounting	accounting	NOUN
emaj-70	394	15	:	:	PUNCT
emaj-70	394	16	ita-1	ita-1	PUNCT
emaj-70	394	17	ita128	ita128	NOUN
emaj-70	394	18	autorité	autorité	X
emaj-70	394	19	des	des	PROPN
emaj-70	394	20	normes	norme	NOUN
emaj-70	394	21	comptables	comptable	NOUN
emaj-70	394	22	.	.	PUNCT
emaj-70	394	23	1999	1999	NUM
emaj-70	394	24	.	.	PUNCT
emaj-70	395	1	regulation	regulation	NOUN
emaj-70	395	2	99	99	NUM
emaj-70	395	3	-	-	SYM
emaj-70	395	4	02	02	NUM
emaj-70	395	5	,	,	PUNCT
emaj-70	395	6	29/04/1999	29/04/1999	NUM
emaj-70	395	7	relating	relate	VERB
emaj-70	395	8	to	to	ADP
emaj-70	395	9	consolidated	consolidated	ADJ
emaj-70	395	10	accounts	account	NOUN
emaj-70	395	11	of	of	ADP
emaj-70	395	12	commercial	commercial	ADJ
emaj-70	395	13	companies	company	NOUN
emaj-70	395	14	and	and	CCONJ
emaj-70	395	15	public	public	ADJ
emaj-70	395	16	enterprises	enterprise	NOUN
emaj-70	395	17	.	.	PUNCT
emaj-70	396	1	available	available	ADJ
emaj-70	396	2	from	from	ADP
emaj-70	396	3	:	:	PUNCT
emaj-70	396	4	<	<	X
emaj-70	396	5	http://www.anc.gouv.fr/files/live/sites/anc/files/	http://www.anc.gouv.fr/files/live/sites/anc/files/	PROPN
emaj-70	396	6	contributed	contribute	VERB
emaj-70	396	7	/	/	SYM
emaj-70	396	8	normes%20franca	normes%20franca	NOUN
emaj-70	396	9	ises	ise	NOUN
emaj-70	396	10	/	/	SYM
emaj-70	396	11	r%c3%a9glements/1999	r%c3%a9glements/1999	PROPN
emaj-70	396	12	/	/	SYM
emaj-70	396	13	reg1999_02_ang	reg1999_02_ang	PROPN
emaj-70	396	14	.	.	PUNCT
emaj-70	397	1	pdf	pdf	PROPN
emaj-70	397	2	>	>	X
emaj-70	398	1	[	[	X
emaj-70	398	2	accessed	access	VERB
emaj-70	398	3	january	january	PROPN
emaj-70	398	4	2014	2014	NUM
emaj-70	398	5	]	]	PUNCT
emaj-70	398	6	.	.	PUNCT
emaj-70	399	1	autorité	autorité	PROPN
emaj-70	399	2	des	des	PROPN
emaj-70	399	3	normes	normes	PROPN
emaj-70	399	4	comptables.2013	comptables.2013	PROPN
emaj-70	399	5	.	.	PUNCT
emaj-70	399	6	recommendation	recommendation	NOUN
emaj-70	399	7	n	n	CCONJ
emaj-70	399	8	°	°	NUM
emaj-70	399	9	2013	2013	NUM
emaj-70	399	10	-	-	SYM
emaj-70	399	11	03	03	NUM
emaj-70	399	12	du	du	PROPN
emaj-70	399	13	7	7	NUM
emaj-70	399	14	novembre	novembre	PROPN
emaj-70	399	15	2013	2013	NUM
emaj-70	399	16	relative	relative	ADJ
emaj-70	399	17	au	au	PROPN
emaj-70	399	18	format	format	NOUN
emaj-70	399	19	des	des	PROPN
emaj-70	399	20	comptes	comptes	PROPN
emaj-70	399	21	consolidés	consolidés	PROPN
emaj-70	399	22	des	des	PROPN
emaj-70	399	23	entreprises	entreprises	PROPN
emaj-70	399	24	établis	établis	PROPN
emaj-70	399	25	selon	selon	PROPN
emaj-70	399	26	les	les	X
emaj-70	399	27	normes	norme	NOUN
emaj-70	399	28	comptables	comptable	VERB
emaj-70	399	29	internationales	internationale	NOUN
emaj-70	399	30	(	(	PUNCT
emaj-70	399	31	hors	hor	NOUN
emaj-70	399	32	établissements	établissements	PROPN
emaj-70	399	33	du	du	PROPN
emaj-70	399	34	secteur	secteur	PROPN
emaj-70	399	35	bancaire	bancaire	PROPN
emaj-70	399	36	et	et	PROPN
emaj-70	399	37	organismes	organismes	PROPN
emaj-70	399	38	d'assurance	d'assurance	PROPN
emaj-70	399	39	)	)	PUNCT
emaj-70	399	40	.	.	PUNCT
emaj-70	400	1	available	available	ADJ
emaj-70	400	2	from	from	ADP
emaj-70	400	3	:	:	PUNCT
emaj-70	400	4	<	<	X
emaj-70	400	5	http://www.anc.gouv.fr/files/live/sites/anc/files/	http://www.anc.gouv.fr/files/live/sites/anc/files/	PROPN
emaj-70	400	6	contributed	contribute	VERB
emaj-70	400	7	/	/	SYM
emaj-70	400	8	normes%20francaises	normes%20francaise	NOUN
emaj-70	400	9	/	/	SYM
emaj-70	400	10	recommanda	recommanda	NOUN
emaj-70	400	11	tions	tion	NOUN
emaj-70	400	12	/	/	SYM
emaj-70	400	13	reco2010_2014	reco2010_2014	PROPN
emaj-70	400	14	/	/	SYM
emaj-70	400	15	reco2013	reco2013	PROPN
emaj-70	400	16	/	/	SYM
emaj-70	400	17	reco	reco	PROPN
emaj-70	400	18	mmandation_2013_r03	mmandation_2013_r03	PROPN
emaj-70	400	19	/	/	SYM
emaj-70	400	20	recommandation_2013	recommandation_2013	NOUN
emaj-70	400	21	_	_	NOUN
emaj-70	400	22	r03.pdf	r03.pdf	NOUN
emaj-70	400	23	>	>	X
emaj-70	401	1	[	[	X
emaj-70	401	2	accessed	access	VERB
emaj-70	401	3	july	july	PROPN
emaj-70	401	4	2014	2014	NUM
emaj-70	401	5	]	]	PUNCT
emaj-70	401	6	.	.	PUNCT
emaj-70	402	1	beckman	beckman	PROPN
emaj-70	402	2	,	,	PUNCT
emaj-70	402	3	j.	j.	PROPN
emaj-70	402	4	,	,	PUNCT
emaj-70	402	5	brandes	brandes	PROPN
emaj-70	402	6	,	,	PUNCT
emaj-70	402	7	c.	c.	NOUN
emaj-70	402	8	,	,	PUNCT
emaj-70	402	9	eierle	eierle	NOUN
emaj-70	402	10	,	,	PUNCT
emaj-70	402	11	b.	b.	PROPN
emaj-70	402	12	2007	2007	NUM
emaj-70	402	13	.	.	PUNCT
emaj-70	403	1	german	german	ADJ
emaj-70	403	2	reporting	reporting	NOUN
emaj-70	403	3	practices	practice	NOUN
emaj-70	403	4	:	:	PUNCT
emaj-70	403	5	an	an	DET
emaj-70	403	6	analysis	analysis	NOUN
emaj-70	403	7	of	of	ADP
emaj-70	403	8	reconciliations	reconciliation	NOUN
emaj-70	403	9	from	from	ADP
emaj-70	403	10	german	german	ADJ
emaj-70	403	11	commercial	commercial	ADJ
emaj-70	403	12	code	code	NOUN
emaj-70	403	13	to	to	ADP
emaj-70	403	14	ifrs	ifrs	PROPN
emaj-70	403	15	or	or	CCONJ
emaj-70	403	16	us	us	PROPN
emaj-70	403	17	gaap	gaap	PROPN
emaj-70	403	18	.	.	PUNCT
emaj-70	404	1	advances	advance	NOUN
emaj-70	404	2	in	in	ADP
emaj-70	404	3	international	international	ADJ
emaj-70	404	4	accounting	accounting	NOUN
emaj-70	404	5	.	.	PUNCT
emaj-70	405	1	vol	vol	NOUN
emaj-70	405	2	.	.	PROPN
emaj-70	406	1	20	20	NUM
emaj-70	406	2	:	:	SYM
emaj-70	406	3	253	253	NUM
emaj-70	406	4	-	-	SYM
emaj-70	406	5	294	294	NUM
emaj-70	406	6	bocqueraz	bocqueraz	NOUN
emaj-70	406	7	,	,	PUNCT
emaj-70	406	8	c.	c.	PROPN
emaj-70	406	9	2010	2010	NUM
emaj-70	406	10	.	.	PUNCT
emaj-70	407	1	chapter	chapter	NOUN
emaj-70	407	2	2	2	NUM
emaj-70	407	3	:	:	PUNCT
emaj-70	407	4	france	france	PROPN
emaj-70	407	5	.	.	PUNCT
emaj-70	408	1	a	a	DET
emaj-70	408	2	global	global	ADJ
emaj-70	408	3	history	history	NOUN
emaj-70	408	4	of	of	ADP
emaj-70	408	5	accounting	accounting	NOUN
emaj-70	408	6	,	,	PUNCT
emaj-70	408	7	financial	financial	ADJ
emaj-70	408	8	reporting	reporting	NOUN
emaj-70	408	9	and	and	CCONJ
emaj-70	408	10	public	public	ADJ
emaj-70	408	11	policy	policy	NOUN
emaj-70	408	12	:	:	PUNCT
emaj-70	408	13	europe	europe	PROPN
emaj-70	408	14	studies	study	NOUN
emaj-70	408	15	in	in	ADP
emaj-70	408	16	the	the	DET
emaj-70	408	17	development	development	NOUN
emaj-70	408	18	of	of	ADP
emaj-70	408	19	accounting	accounting	NOUN
emaj-70	408	20	thought	thought	NOUN
emaj-70	408	21	,	,	PUNCT
emaj-70	408	22	vol	vol	NOUN
emaj-70	408	23	.	.	PUNCT
emaj-70	408	24	14a	14a	NOUN
emaj-70	408	25	:	:	PUNCT
emaj-70	408	26	37	37	NUM
emaj-70	408	27	-	-	SYM
emaj-70	408	28	57	57	NUM
emaj-70	408	29	cairns	cairn	NOUN
emaj-70	408	30	,	,	PUNCT
emaj-70	408	31	d.	d.	PROPN
emaj-70	408	32	,	,	PUNCT
emaj-70	408	33	massoudi	massoudi	PROPN
emaj-70	408	34	,	,	PUNCT
emaj-70	408	35	d.	d.	PROPN
emaj-70	408	36	r.	r.	PROPN
emaj-70	408	37	,	,	PUNCT
emaj-70	408	38	taplin	taplin	PROPN
emaj-70	408	39	,	,	PUNCT
emaj-70	408	40	r.	r.	PROPN
emaj-70	408	41	and	and	CCONJ
emaj-70	408	42	tarca	tarca	PROPN
emaj-70	408	43	,	,	PUNCT
emaj-70	408	44	a.	a.	NOUN
emaj-70	408	45	2009	2009	NUM
emaj-70	408	46	.	.	PUNCT
emaj-70	409	1	ifrs	ifrs	PROPN
emaj-70	409	2	fair	fair	ADJ
emaj-70	409	3	value	value	NOUN
emaj-70	409	4	measurement	measurement	NOUN
emaj-70	409	5	and	and	CCONJ
emaj-70	409	6	accounting	accounting	NOUN
emaj-70	409	7	policy	policy	NOUN
emaj-70	409	8	choice	choice	NOUN
emaj-70	409	9	in	in	ADP
emaj-70	409	10	the	the	DET
emaj-70	409	11	united	united	ADJ
emaj-70	409	12	kingdom	kingdom	PROPN
emaj-70	409	13	and	and	CCONJ
emaj-70	409	14	volume	volume	NOUN
emaj-70	409	15	5	5	NUM
emaj-70	409	16	no	no	DET
emaj-70	409	17	1	1	NUM
emaj-70	409	18	(	(	PUNCT
emaj-70	409	19	2015	2015	NUM
emaj-70	409	20	)	)	PUNCT
emaj-70	409	21	|	|	ADV
emaj-70	409	22	issn	issn	VERB
emaj-70	409	23	2158	2158	NUM
emaj-70	409	24	-	-	SYM
emaj-70	409	25	8708	8708	NUM
emaj-70	409	26	(	(	PUNCT
emaj-70	409	27	online	online	NOUN
emaj-70	409	28	)	)	PUNCT
emaj-70	409	29	|	|	ADV
emaj-70	409	30	doi	doi	X
emaj-70	409	31	10.5195	10.5195	NUM
emaj-70	409	32	/	/	SYM
emaj-70	409	33	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	410	1	|	|	NOUN
emaj-70	410	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-70	410	3	prof	prof	PROPN
emaj-70	410	4	.	.	PUNCT
emaj-70	411	1	dr	dr	PROPN
emaj-70	411	2	.	.	PROPN
emaj-70	411	3	nalan	nalan	PROPN
emaj-70	411	4	akdogan	akdogan	PROPN
emaj-70	411	5	,	,	PUNCT
emaj-70	411	6	assist	assist	NOUN
emaj-70	411	7	.	.	PUNCT
emaj-70	412	1	prof	prof	PROPN
emaj-70	412	2	.	.	PUNCT
emaj-70	413	1	dr	dr	PROPN
emaj-70	413	2	.	.	PROPN
emaj-70	413	3	can	can	AUX
emaj-70	413	4	ozturk	ozturk	VERB
emaj-70	413	5	emerging	emerge	VERB
emaj-70	413	6	markets	market	NOUN
emaj-70	413	7	journal	journal	NOUN
emaj-70	413	8	|	|	ADV
emaj-70	413	9	p	p	NOUN
emaj-70	413	10	a	a	DET
emaj-70	413	11	g	g	NOUN
emaj-70	413	12	e	e	PROPN
emaj-70	413	13	|79	|79	PROPN
emaj-70	413	14	australia	australia	PROPN
emaj-70	413	15	.	.	PUNCT
emaj-70	414	1	aaa	aaa	PROPN
emaj-70	414	2	2009	2009	NUM
emaj-70	414	3	mid	mid	ADJ
emaj-70	414	4	-	-	ADJ
emaj-70	414	5	year	year	ADJ
emaj-70	414	6	international	international	ADJ
emaj-70	414	7	accounting	accounting	NOUN
emaj-70	414	8	section	section	NOUN
emaj-70	414	9	(	(	PUNCT
emaj-70	414	10	ias	ias	PROPN
emaj-70	414	11	)	)	PUNCT
emaj-70	414	12	meeting	meeting	NOUN
emaj-70	414	13	.	.	PUNCT
emaj-70	415	1	mart	mart	PROPN
emaj-70	415	2	2010	2010	NUM
emaj-70	415	3	.	.	PUNCT
emaj-70	416	1	available	available	ADJ
emaj-70	416	2	from	from	ADP
emaj-70	416	3	:	:	PUNCT
emaj-70	416	4	<	<	X
emaj-70	416	5	http://ssrn.com/abstract=1274024	http://ssrn.com/abstract=1274024	X
emaj-70	416	6	>	>	X
emaj-70	416	7	.	.	PUNCT
emaj-70	417	1	[	[	X
emaj-70	417	2	accessed	access	VERB
emaj-70	417	3	april	april	PROPN
emaj-70	417	4	2011	2011	NUM
emaj-70	417	5	]	]	PUNCT
emaj-70	417	6	.	.	PUNCT
emaj-70	418	1	catalin	catalin	PROPN
emaj-70	418	2	nicolae	nicolae	PROPN
emaj-70	418	3	albu	albu	PROPN
emaj-70	418	4	et	et	PROPN
emaj-70	418	5	al	al	PROPN
emaj-70	418	6	.	.	PROPN
emaj-70	418	7	2013	2013	NUM
emaj-70	418	8	.	.	PUNCT
emaj-70	419	1	implementation	implementation	NOUN
emaj-70	419	2	of	of	ADP
emaj-70	419	3	ifrs	ifrs	PROPN
emaj-70	419	4	for	for	ADP
emaj-70	419	5	smes	sme	NOUN
emaj-70	419	6	in	in	ADP
emaj-70	419	7	emerging	emerge	VERB
emaj-70	419	8	economies	economy	NOUN
emaj-70	419	9	:	:	PUNCT
emaj-70	419	10	stakeholder	stakeholder	NOUN
emaj-70	419	11	perceptions	perception	NOUN
emaj-70	419	12	in	in	ADP
emaj-70	419	13	the	the	DET
emaj-70	419	14	czech	czech	PROPN
emaj-70	419	15	republic	republic	NOUN
emaj-70	419	16	,	,	PUNCT
emaj-70	419	17	hungary	hungary	PROPN
emaj-70	419	18	,	,	PUNCT
emaj-70	419	19	romania	romania	PROPN
emaj-70	419	20	and	and	CCONJ
emaj-70	419	21	turkey	turkey	PROPN
emaj-70	419	22	.	.	PUNCT
emaj-70	420	1	journal	journal	PROPN
emaj-70	420	2	of	of	ADP
emaj-70	420	3	international	international	ADJ
emaj-70	420	4	financial	financial	ADJ
emaj-70	420	5	management	management	NOUN
emaj-70	420	6	&	&	CCONJ
emaj-70	420	7	accounting	accounting	PROPN
emaj-70	420	8	vol	vol	NOUN
emaj-70	420	9	.	.	PUNCT
emaj-70	421	1	24(2	24(2	NUM
emaj-70	421	2	):	):	PUNCT
emaj-70	421	3	140	140	NUM
emaj-70	421	4	-	-	SYM
emaj-70	421	5	166	166	NUM
emaj-70	421	6	cameran	cameran	NOUN
emaj-70	421	7	,	,	PUNCT
emaj-70	421	8	m.	m.	NOUN
emaj-70	421	9	,	,	PUNCT
emaj-70	421	10	pettinicchio	pettinicchio	VERB
emaj-70	421	11	,	,	PUNCT
emaj-70	421	12	a.	a.	NOUN
emaj-70	421	13	2010	2010	NUM
emaj-70	421	14	.	.	PUNCT
emaj-70	422	1	chapter	chapter	NOUN
emaj-70	422	2	4	4	NUM
emaj-70	422	3	:	:	PUNCT
emaj-70	422	4	italy	italy	PROPN
emaj-70	422	5	.	.	PUNCT
emaj-70	423	1	a	a	DET
emaj-70	423	2	global	global	ADJ
emaj-70	423	3	history	history	NOUN
emaj-70	423	4	of	of	ADP
emaj-70	423	5	accounting	accounting	NOUN
emaj-70	423	6	,	,	PUNCT
emaj-70	423	7	financial	financial	ADJ
emaj-70	423	8	reporting	reporting	NOUN
emaj-70	423	9	and	and	CCONJ
emaj-70	423	10	public	public	ADJ
emaj-70	423	11	policy	policy	NOUN
emaj-70	423	12	:	:	PUNCT
emaj-70	423	13	europe	europe	PROPN
emaj-70	423	14	studies	study	NOUN
emaj-70	423	15	in	in	ADP
emaj-70	423	16	the	the	DET
emaj-70	423	17	development	development	NOUN
emaj-70	423	18	of	of	ADP
emaj-70	423	19	accounting	accounting	NOUN
emaj-70	423	20	thought	thought	NOUN
emaj-70	423	21	,	,	PUNCT
emaj-70	423	22	vol	vol	NOUN
emaj-70	423	23	.	.	PUNCT
emaj-70	423	24	14a	14a	NOUN
emaj-70	423	25	:	:	PUNCT
emaj-70	423	26	89	89	NUM
emaj-70	423	27	-	-	SYM
emaj-70	423	28	106	106	NUM
emaj-70	423	29	christensen	christensen	PROPN
emaj-70	423	30	,	,	PUNCT
emaj-70	423	31	h.	h.	PROPN
emaj-70	423	32	b.	b.	PROPN
emaj-70	423	33	,	,	PUNCT
emaj-70	423	34	nikolaev	nikolaev	INTJ
emaj-70	423	35	,	,	PUNCT
emaj-70	423	36	v.	v.	ADP
emaj-70	423	37	2009	2009	NUM
emaj-70	423	38	.	.	PUNCT
emaj-70	424	1	who	who	PRON
emaj-70	424	2	uses	use	VERB
emaj-70	424	3	fair	fair	ADJ
emaj-70	424	4	value	value	NOUN
emaj-70	424	5	accounting	account	VERB
emaj-70	424	6	for	for	ADP
emaj-70	424	7	non	non	ADJ
emaj-70	424	8	-	-	ADJ
emaj-70	424	9	financial	financial	ADJ
emaj-70	424	10	assets	asset	NOUN
emaj-70	424	11	after	after	ADP
emaj-70	424	12	ifrs	ifrs	NOUN
emaj-70	424	13	adoption	adoption	NOUN
emaj-70	424	14	?	?	PUNCT
emaj-70	424	15	.	.	PUNCT
emaj-70	425	1	chicago	chicago	PROPN
emaj-70	425	2	booth	booth	PROPN
emaj-70	425	3	school	school	PROPN
emaj-70	425	4	of	of	ADP
emaj-70	425	5	business	business	NOUN
emaj-70	425	6	research	research	NOUN
emaj-70	425	7	paper	paper	NOUN
emaj-70	426	1	no	no	INTJ
emaj-70	426	2	.	.	NOUN
emaj-70	426	3	09	09	NUM
emaj-70	426	4	-	-	SYM
emaj-70	426	5	12	12	NUM
emaj-70	426	6	.	.	PUNCT
emaj-70	427	1	available	available	ADJ
emaj-70	427	2	from	from	ADP
emaj-70	427	3	:	:	PUNCT
emaj-70	427	4	<	<	X
emaj-70	427	5	http://faculty.chicagobooth.edu/workshops/acco	http://faculty.chicagobooth.edu/workshops/acco	PROPN
emaj-70	427	6	unting	unting	ADJ
emaj-70	427	7	/	/	SYM
emaj-70	427	8	archi	archi	PROPN
emaj-70	427	9	ve	ve	PROPN
emaj-70	427	10	/	/	SYM
emaj-70	427	11	pdf	pdf	NOUN
emaj-70	427	12	/	/	SYM
emaj-70	427	13	christensennikolaev	christensennikolaev	PROPN
emaj-70	427	14	2008_chicago.pdf	2008_chicago.pdf	NUM
emaj-70	427	15	>	>	X
emaj-70	428	1	[	[	X
emaj-70	428	2	accessed	access	VERB
emaj-70	428	3	april	april	PROPN
emaj-70	428	4	2011	2011	NUM
emaj-70	428	5	]	]	PUNCT
emaj-70	428	6	.	.	PUNCT
emaj-70	429	1	conseil	conseil	PROPN
emaj-70	429	2	national	national	PROPN
emaj-70	429	3	de	de	X
emaj-70	429	4	la	la	PROPN
emaj-70	429	5	comptabilité	comptabilité	NOUN
emaj-70	429	6	.	.	PUNCT
emaj-70	430	1	2004	2004	NUM
emaj-70	430	2	.	.	PUNCT
emaj-70	431	1	recommendation	recommendation	NOUN
emaj-70	431	2	n	n	CCONJ
emaj-70	431	3	°	°	NUM
emaj-70	431	4	2004	2004	NUM
emaj-70	431	5	-	-	SYM
emaj-70	431	6	r.02	r.02	ADJ
emaj-70	431	7	du	du	NOUN
emaj-70	431	8	27	27	NUM
emaj-70	431	9	octobre	octobre	PROPN
emaj-70	431	10	2004	2004	NUM
emaj-70	431	11	relative	relative	ADJ
emaj-70	431	12	au	au	PROPN
emaj-70	431	13	format	format	NOUN
emaj-70	431	14	du	du	PROPN
emaj-70	431	15	compte	compte	PROPN
emaj-70	431	16	de	de	X
emaj-70	431	17	résultat	résultat	PROPN
emaj-70	431	18	,	,	PUNCT
emaj-70	431	19	tableau	tableau	PROPN
emaj-70	431	20	des	des	PROPN
emaj-70	431	21	flux	flux	PROPN
emaj-70	431	22	de	de	PROPN
emaj-70	431	23	trésorerie	trésorerie	PROPN
emaj-70	431	24	et	et	PROPN
emaj-70	431	25	tableau	tableau	PROPN
emaj-70	431	26	de	de	PROPN
emaj-70	431	27	variation	variation	PROPN
emaj-70	431	28	des	des	PROPN
emaj-70	431	29	capitaux	capitaux	PROPN
emaj-70	431	30	propres	propres	PROPN
emaj-70	431	31	,	,	PUNCT
emaj-70	431	32	des	des	PROPN
emaj-70	431	33	entreprises	entreprises	X
emaj-70	431	34	sous	sous	PROPN
emaj-70	431	35	référentiel	référentiel	PROPN
emaj-70	431	36	comptable	comptable	PROPN
emaj-70	431	37	international	international	PROPN
emaj-70	431	38	(	(	PUNCT
emaj-70	431	39	hors	hor	NOUN
emaj-70	431	40	entreprises	entreprise	NOUN
emaj-70	431	41	de	de	X
emaj-70	431	42	banque	banque	PROPN
emaj-70	431	43	et	et	PROPN
emaj-70	431	44	d'assurance	d'assurance	PROPN
emaj-70	431	45	)	)	PUNCT
emaj-70	431	46	available	available	ADJ
emaj-70	431	47	from	from	ADP
emaj-70	431	48	:	:	PUNCT
emaj-70	431	49	<	<	X
emaj-70	431	50	http://www.anc.gouv.fr/files/live/sites/anc/files/	http://www.anc.gouv.fr/files/live/sites/anc/files/	PROPN
emaj-70	431	51	contributed	contribute	VERB
emaj-70	431	52	/	/	SYM
emaj-70	431	53	normes%20francaises	normes%20francaise	NOUN
emaj-70	431	54	/	/	SYM
emaj-70	431	55	r	r	NOUN
emaj-70	431	56	ecommandations/2004r02_format_etat_compte.p	ecommandations/2004r02_format_etat_compte.p	NOUN
emaj-70	431	57	df	df	NOUN
emaj-70	431	58	>	>	X
emaj-70	432	1	[	[	X
emaj-70	432	2	accessed	access	VERB
emaj-70	432	3	january	january	PROPN
emaj-70	432	4	2014	2014	NUM
emaj-70	432	5	]	]	PUNCT
emaj-70	432	6	.	.	PUNCT
emaj-70	433	1	conseil	conseil	PROPN
emaj-70	433	2	national	national	PROPN
emaj-70	433	3	de	de	X
emaj-70	433	4	la	la	PROPN
emaj-70	433	5	comptabilité	comptabilité	NOUN
emaj-70	433	6	.	.	PUNCT
emaj-70	433	7	2009	2009	NUM
emaj-70	433	8	.	.	PUNCT
emaj-70	434	1	recommendation	recommendation	NOUN
emaj-70	434	2	n	n	CCONJ
emaj-70	434	3	°	°	NUM
emaj-70	434	4	2009	2009	NUM
emaj-70	434	5	-	-	PUNCT
emaj-70	434	6	r.03	r.03	PROPN
emaj-70	434	7	du	du	PROPN
emaj-70	434	8	02	02	NUM
emaj-70	434	9	juillet	juillet	PROPN
emaj-70	434	10	2004	2004	NUM
emaj-70	434	11	relative	relative	ADJ
emaj-70	434	12	au	au	PROPN
emaj-70	434	13	format	format	NOUN
emaj-70	434	14	des	des	PROPN
emaj-70	434	15	etats	etats	PROPN
emaj-70	434	16	financiers	financiers	PROPN
emaj-70	434	17	des	des	PROPN
emaj-70	434	18	entreprises	entreprises	PROPN
emaj-70	434	19	sous	sous	PROPN
emaj-70	434	20	référentiel	référentiel	PROPN
emaj-70	434	21	comptable	comptable	PROPN
emaj-70	434	22	international	international	PROPN
emaj-70	434	23	(	(	PUNCT
emaj-70	434	24	hors	hor	NOUN
emaj-70	434	25	entreprises	entreprise	NOUN
emaj-70	434	26	de	de	X
emaj-70	434	27	banque	banque	PROPN
emaj-70	434	28	et	et	PROPN
emaj-70	434	29	d'assurance	d'assurance	PROPN
emaj-70	434	30	)	)	PUNCT
emaj-70	434	31	available	available	ADJ
emaj-70	434	32	from	from	ADP
emaj-70	434	33	:	:	PUNCT
emaj-70	434	34	<	<	X
emaj-70	434	35	http://www.anc.gouv.fr/files/live/sites/anc/files/	http://www.anc.gouv.fr/files/live/sites/anc/files/	PROPN
emaj-70	434	36	contributed	contribute	VERB
emaj-70	434	37	/	/	SYM
emaj-70	434	38	normes%20francaises	normes%20francaise	NOUN
emaj-70	434	39	/	/	SYM
emaj-70	434	40	r	r	NOUN
emaj-70	434	41	ecommandations	ecommandation	NOUN
emaj-70	434	42	/	/	SYM
emaj-70	435	1	recomm2009_r03.pdf	recomm2009_r03.pdf	VERB
emaj-70	435	2	>	>	X
emaj-70	436	1	[	[	X
emaj-70	436	2	accessed	access	VERB
emaj-70	436	3	january	january	PROPN
emaj-70	436	4	2014	2014	NUM
emaj-70	436	5	]	]	PUNCT
emaj-70	436	6	.	.	PUNCT
emaj-70	437	1	ding	ding	NOUN
emaj-70	437	2	,	,	PUNCT
emaj-70	437	3	y.	y.	PROPN
emaj-70	437	4	,	,	PUNCT
emaj-70	437	5	jeanjean	jeanjean	ADJ
emaj-70	437	6	,	,	PUNCT
emaj-70	437	7	t.	t.	NOUN
emaj-70	437	8	and	and	CCONJ
emaj-70	437	9	stolowy	stolowy	PROPN
emaj-70	437	10	,	,	PUNCT
emaj-70	437	11	h.	h.	PROPN
emaj-70	437	12	2008	2008	NUM
emaj-70	437	13	.	.	PUNCT
emaj-70	438	1	the	the	DET
emaj-70	438	2	impact	impact	NOUN
emaj-70	438	3	of	of	ADP
emaj-70	438	4	firms	firm	NOUN
emaj-70	438	5	'	'	PART
emaj-70	438	6	internationalization	internationalization	NOUN
emaj-70	438	7	on	on	ADP
emaj-70	438	8	financial	financial	ADJ
emaj-70	438	9	statement	statement	NOUN
emaj-70	438	10	presentation	presentation	NOUN
emaj-70	438	11	:	:	PUNCT
emaj-70	438	12	some	some	DET
emaj-70	438	13	french	french	ADJ
emaj-70	438	14	evidence	evidence	NOUN
emaj-70	438	15	.	.	PUNCT
emaj-70	439	1	advances	advance	NOUN
emaj-70	439	2	in	in	ADP
emaj-70	439	3	accounting	account	VERB
emaj-70	439	4	,	,	PUNCT
emaj-70	439	5	incorporating	incorporate	VERB
emaj-70	439	6	advances	advance	NOUN
emaj-70	439	7	in	in	ADP
emaj-70	439	8	international	international	ADJ
emaj-70	439	9	accounting	accounting	NOUN
emaj-70	439	10	2008(24):145–156	2008(24):145–156	NUM
emaj-70	439	11	european	european	PROPN
emaj-70	439	12	council	council	PROPN
emaj-70	439	13	.	.	PUNCT
emaj-70	440	1	1978	1978	NUM
emaj-70	440	2	.	.	PUNCT
emaj-70	441	1	fourth	fourth	ADJ
emaj-70	441	2	council	council	NOUN
emaj-70	441	3	directive	directive	NOUN
emaj-70	441	4	of	of	ADP
emaj-70	441	5	25	25	NUM
emaj-70	441	6	july	july	PROPN
emaj-70	441	7	1978	1978	NUM
emaj-70	441	8	based	base	VERB
emaj-70	441	9	on	on	ADP
emaj-70	441	10	article	article	NOUN
emaj-70	441	11	54	54	NUM
emaj-70	441	12	(	(	PUNCT
emaj-70	441	13	3	3	NUM
emaj-70	441	14	)	)	PUNCT
emaj-70	441	15	(	(	PUNCT
emaj-70	441	16	g	g	NOUN
emaj-70	441	17	)	)	PUNCT
emaj-70	441	18	of	of	ADP
emaj-70	441	19	the	the	DET
emaj-70	441	20	treaty	treaty	NOUN
emaj-70	441	21	on	on	ADP
emaj-70	441	22	the	the	DET
emaj-70	441	23	annual	annual	ADJ
emaj-70	441	24	accounts	account	NOUN
emaj-70	441	25	of	of	ADP
emaj-70	441	26	certain	certain	ADJ
emaj-70	441	27	types	type	NOUN
emaj-70	441	28	of	of	ADP
emaj-70	441	29	companies	company	NOUN
emaj-70	441	30	(	(	PUNCT
emaj-70	441	31	78/660	78/660	NOUN
emaj-70	441	32	/	/	SYM
emaj-70	441	33	eec	eec	NOUN
emaj-70	441	34	)	)	PUNCT
emaj-70	441	35	available	available	ADJ
emaj-70	441	36	from	from	ADP
emaj-70	441	37	:	:	PUNCT
emaj-70	441	38	<	<	X
emaj-70	441	39	http://eur-lex.europa.eu/legalcontent/en/txt/pdf/?uri=celex	http://eur-lex.europa.eu/legalcontent/en/txt/pdf/?uri=celex	NOUN
emaj-70	441	40	:	:	PUNCT
emaj-70	441	41	31978l0660&from	31978l0660&from	NUM
emaj-70	441	42	=	=	SYM
emaj-70	441	43	en	en	X
emaj-70	441	44	>	>	X
emaj-70	441	45	[	[	X
emaj-70	441	46	accessed	access	VERB
emaj-70	441	47	january	january	PROPN
emaj-70	441	48	2014	2014	NUM
emaj-70	441	49	]	]	PUNCT
emaj-70	441	50	.	.	PUNCT
emaj-70	442	1	haller	haller	PROPN
emaj-70	442	2	,	,	PUNCT
emaj-70	442	3	a.	a.	PROPN
emaj-70	442	4	2003	2003	NUM
emaj-70	442	5	.	.	PUNCT
emaj-70	443	1	accounting	account	VERB
emaj-70	443	2	in	in	ADP
emaj-70	443	3	germany	germany	PROPN
emaj-70	443	4	.	.	PUNCT
emaj-70	444	1	p.	p.	PROPN
emaj-70	444	2	walton	walton	PROPN
emaj-70	444	3	,	,	PUNCT
emaj-70	444	4	a.	a.	PROPN
emaj-70	444	5	haller	haller	PROPN
emaj-70	444	6	ve	ve	PROPN
emaj-70	444	7	b.	b.	PROPN
emaj-70	444	8	raffournier	raffournier	PROPN
emaj-70	444	9	(	(	PUNCT
emaj-70	444	10	editors	editor	NOUN
emaj-70	444	11	)	)	PUNCT
emaj-70	444	12	,	,	PUNCT
emaj-70	444	13	international	international	ADJ
emaj-70	444	14	accounting	accounting	NOUN
emaj-70	444	15	:	:	PUNCT
emaj-70	444	16	91	91	NUM
emaj-70	444	17	-	-	SYM
emaj-70	444	18	128	128	NUM
emaj-70	444	19	.	.	PUNCT
emaj-70	445	1	london	london	PROPN
emaj-70	445	2	:	:	PUNCT
emaj-70	445	3	thomson	thomson	PROPN
emaj-70	445	4	.	.	PUNCT
emaj-70	446	1	volume	volume	NOUN
emaj-70	446	2	5	5	NUM
emaj-70	446	3	no	no	DET
emaj-70	446	4	1	1	NUM
emaj-70	446	5	(	(	PUNCT
emaj-70	446	6	2015	2015	NUM
emaj-70	446	7	)	)	PUNCT
emaj-70	446	8	|	|	ADV
emaj-70	446	9	issn	issn	VERB
emaj-70	446	10	2158	2158	NUM
emaj-70	446	11	-	-	SYM
emaj-70	446	12	8708	8708	NUM
emaj-70	446	13	(	(	PUNCT
emaj-70	446	14	online	online	NOUN
emaj-70	446	15	)	)	PUNCT
emaj-70	446	16	|	|	ADV
emaj-70	446	17	doi	doi	X
emaj-70	446	18	10.5195	10.5195	NUM
emaj-70	446	19	/	/	SYM
emaj-70	446	20	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	447	1	|	|	ADV
emaj-70	447	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-70	447	3	a	a	DET
emaj-70	447	4	country	country	NOUN
emaj-70	447	5	specific	specific	ADJ
emaj-70	447	6	approach	approach	NOUN
emaj-70	447	7	to	to	ADP
emaj-70	447	8	ifrs	ifrs	PROPN
emaj-70	447	9	accounting	accounting	NOUN
emaj-70	447	10	policy	policy	NOUN
emaj-70	447	11	choice	choice	NOUN
emaj-70	447	12	in	in	ADP
emaj-70	447	13	the	the	DET
emaj-70	447	14	european	european	ADJ
emaj-70	447	15	,	,	PUNCT
emaj-70	447	16	australian	australian	ADJ
emaj-70	447	17	and	and	CCONJ
emaj-70	447	18	turkish	turkish	ADJ
emaj-70	447	19	context	context	NOUN
emaj-70	447	20	page	page	NOUN
emaj-70	447	21	|80|	|80|	NOUN
emaj-70	447	22	emerging	emerge	VERB
emaj-70	447	23	markets	market	NOUN
emaj-70	447	24	journal	journal	NOUN
emaj-70	447	25	heazlewood	heazlewood	NOUN
emaj-70	447	26	,	,	PUNCT
emaj-70	447	27	t.	t.	PROPN
emaj-70	447	28	2003	2003	NUM
emaj-70	447	29	.	.	PUNCT
emaj-70	448	1	accounting	account	VERB
emaj-70	448	2	in	in	ADP
emaj-70	448	3	australia	australia	PROPN
emaj-70	448	4	.	.	PUNCT
emaj-70	449	1	p.	p.	PROPN
emaj-70	449	2	walton	walton	PROPN
emaj-70	449	3	,	,	PUNCT
emaj-70	449	4	a.	a.	PROPN
emaj-70	449	5	haller	haller	PROPN
emaj-70	449	6	ve	ve	PROPN
emaj-70	449	7	b.	b.	PROPN
emaj-70	449	8	raffournier	raffournier	PROPN
emaj-70	449	9	(	(	PUNCT
emaj-70	449	10	editors	editor	NOUN
emaj-70	449	11	)	)	PUNCT
emaj-70	449	12	,	,	PUNCT
emaj-70	449	13	international	international	ADJ
emaj-70	449	14	accounting	accounting	NOUN
emaj-70	449	15	:	:	PUNCT
emaj-70	449	16	272	272	NUM
emaj-70	449	17	-	-	SYM
emaj-70	449	18	303	303	NUM
emaj-70	449	19	.	.	PUNCT
emaj-70	450	1	london	london	PROPN
emaj-70	450	2	:	:	PUNCT
emaj-70	450	3	thomson	thomson	PROPN
emaj-70	450	4	.	.	PUNCT
emaj-70	451	1	hoarau	hoarau	PROPN
emaj-70	451	2	,	,	PUNCT
emaj-70	451	3	c.	c.	PROPN
emaj-70	451	4	2003	2003	NUM
emaj-70	451	5	.	.	PUNCT
emaj-70	452	1	accounting	account	VERB
emaj-70	452	2	in	in	ADP
emaj-70	452	3	france	france	PROPN
emaj-70	452	4	.	.	PUNCT
emaj-70	453	1	p.	p.	PROPN
emaj-70	453	2	walton	walton	PROPN
emaj-70	453	3	,	,	PUNCT
emaj-70	453	4	a.	a.	PROPN
emaj-70	453	5	haller	haller	PROPN
emaj-70	453	6	ve	ve	PROPN
emaj-70	453	7	b.	b.	PROPN
emaj-70	453	8	raffournier	raffournier	PROPN
emaj-70	453	9	(	(	PUNCT
emaj-70	453	10	editors	editor	NOUN
emaj-70	453	11	)	)	PUNCT
emaj-70	453	12	,	,	PUNCT
emaj-70	453	13	international	international	ADJ
emaj-70	453	14	accounting	accounting	NOUN
emaj-70	453	15	:	:	PUNCT
emaj-70	453	16	129	129	NUM
emaj-70	453	17	-	-	SYM
emaj-70	453	18	152	152	NUM
emaj-70	453	19	.	.	PUNCT
emaj-70	454	1	london	london	PROPN
emaj-70	454	2	:	:	PUNCT
emaj-70	454	3	thomson	thomson	PROPN
emaj-70	454	4	.	.	PUNCT
emaj-70	455	1	iasb	iasb	PROPN
emaj-70	455	2	.	.	PUNCT
emaj-70	456	1	2010	2010	NUM
emaj-70	456	2	.	.	PUNCT
emaj-70	457	1	international	international	ADJ
emaj-70	457	2	financial	financial	ADJ
emaj-70	457	3	reporting	reporting	NOUN
emaj-70	457	4	standards	standard	NOUN
emaj-70	457	5	:	:	PUNCT
emaj-70	457	6	volume	volume	NOUN
emaj-70	457	7	a.	a.	PROPN
emaj-70	457	8	united	united	PROPN
emaj-70	457	9	kingdom	kingdom	PROPN
emaj-70	457	10	:	:	PUNCT
emaj-70	457	11	iascf	iascf	PROPN
emaj-70	457	12	department	department	PROPN
emaj-70	457	13	of	of	ADP
emaj-70	457	14	publications	publication	NOUN
emaj-70	457	15	jaafar	jaafar	ADV
emaj-70	457	16	,	,	PUNCT
emaj-70	457	17	a.	a.	NOUN
emaj-70	457	18	,	,	PUNCT
emaj-70	457	19	mcleay	mcleay	PROPN
emaj-70	457	20	,	,	PUNCT
emaj-70	457	21	s.	s.	PROPN
emaj-70	457	22	2007	2007	NUM
emaj-70	457	23	.	.	PUNCT
emaj-70	458	1	country	country	NOUN
emaj-70	458	2	effects	effect	NOUN
emaj-70	458	3	and	and	CCONJ
emaj-70	458	4	sector	sector	NOUN
emaj-70	458	5	effects	effect	NOUN
emaj-70	458	6	on	on	ADP
emaj-70	458	7	the	the	DET
emaj-70	458	8	harmonization	harmonization	NOUN
emaj-70	458	9	of	of	ADP
emaj-70	458	10	accounting	accounting	NOUN
emaj-70	458	11	policy	policy	NOUN
emaj-70	458	12	choice	choice	NOUN
emaj-70	458	13	.	.	PUNCT
emaj-70	459	1	abacus	abacus	PROPN
emaj-70	459	2	,	,	PUNCT
emaj-70	459	3	vol	vol	NOUN
emaj-70	459	4	.	.	PUNCT
emaj-70	460	1	43(2	43(2	NUM
emaj-70	460	2	):	):	PUNCT
emaj-70	460	3	156	156	NUM
emaj-70	460	4	189	189	NUM
emaj-70	460	5	koc	koc	PROPN
emaj-70	460	6	yalkin	yalkin	PROPN
emaj-70	460	7	,	,	PUNCT
emaj-70	460	8	y.	y.	PROPN
emaj-70	460	9	1991	1991	NUM
emaj-70	460	10	.	.	PUNCT
emaj-70	461	1	dördüncü	dördüncü	PROPN
emaj-70	461	2	yönergenin	yönergenin	PROPN
emaj-70	461	3	öngördüğü	öngördüğü	NOUN
emaj-70	461	4	gelir	gelir	NOUN
emaj-70	461	5	tablosu	tablosu	NOUN
emaj-70	461	6	ve	ve	VERB
emaj-70	461	7	ülkemizdeki	ülkemizdeki	PROPN
emaj-70	461	8	uygulamalarla	uygulamalarla	PROPN
emaj-70	461	9	karşılaştırılması	karşılaştırılması	PROPN
emaj-70	461	10	,	,	PUNCT
emaj-70	461	11	avrupa	avrupa	PROPN
emaj-70	461	12	topluluğuna	topluluğuna	PROPN
emaj-70	461	13	entegrasyonda	entegrasyonda	PROPN
emaj-70	461	14	muhasebe	muhasebe	PROPN
emaj-70	461	15	standartları	standartları	ADV
emaj-70	461	16	.	.	PUNCT
emaj-70	462	1	a.ü.s.b.f.yayını	a.ü.s.b.f.yayını	NUM
emaj-70	462	2	no:574:5	no:574:5	NOUN
emaj-70	462	3	-	-	SYM
emaj-70	462	4	61	61	NUM
emaj-70	462	5	türkiye	türkiye	PROPN
emaj-70	462	6	12	12	NUM
emaj-70	462	7	.	.	PUNCT
emaj-70	463	1	muhasebe	muhasebe	PROPN
emaj-70	463	2	eğitimi	eğitimi	PROPN
emaj-70	463	3	sempozyumu	sempozyumu	PROPN
emaj-70	463	4	.	.	PUNCT
emaj-70	464	1	ankara	ankara	PROPN
emaj-70	464	2	kvaal	kvaal	PROPN
emaj-70	464	3	,	,	PUNCT
emaj-70	464	4	e.	e.	PROPN
emaj-70	464	5	,	,	PUNCT
emaj-70	464	6	nobes	nobes	PROPN
emaj-70	464	7	,	,	PUNCT
emaj-70	464	8	c.	c.	PROPN
emaj-70	464	9	2010	2010	NUM
emaj-70	464	10	.	.	PUNCT
emaj-70	465	1	international	international	ADJ
emaj-70	465	2	differences	difference	NOUN
emaj-70	465	3	in	in	ADP
emaj-70	465	4	ifrs	ifrs	NOUN
emaj-70	465	5	policy	policy	NOUN
emaj-70	465	6	choice	choice	NOUN
emaj-70	465	7	:	:	PUNCT
emaj-70	465	8	a	a	DET
emaj-70	465	9	research	research	NOUN
emaj-70	465	10	note	note	NOUN
emaj-70	465	11	.	.	PUNCT
emaj-70	466	1	accounting	accounting	NOUN
emaj-70	466	2	and	and	CCONJ
emaj-70	466	3	business	business	NOUN
emaj-70	466	4	research	research	NOUN
emaj-70	466	5	,	,	PUNCT
emaj-70	466	6	vol	vol	NOUN
emaj-70	466	7	.	.	PROPN
emaj-70	467	1	40(2	40(2	NUM
emaj-70	467	2	):	):	PUNCT
emaj-70	467	3	173	173	NUM
emaj-70	467	4	-	-	SYM
emaj-70	467	5	187	187	NUM
emaj-70	467	6	kvaal	kvaal	NOUN
emaj-70	467	7	,	,	PUNCT
emaj-70	467	8	e.	e.	PROPN
emaj-70	467	9	,	,	PUNCT
emaj-70	467	10	nobes	nobes	PROPN
emaj-70	467	11	,	,	PUNCT
emaj-70	467	12	c.	c.	PROPN
emaj-70	467	13	2012	2012	NUM
emaj-70	467	14	.	.	PUNCT
emaj-70	468	1	ifrs	ifrs	NOUN
emaj-70	468	2	policy	policy	NOUN
emaj-70	468	3	changes	change	NOUN
emaj-70	468	4	and	and	CCONJ
emaj-70	468	5	the	the	DET
emaj-70	468	6	continuation	continuation	NOUN
emaj-70	468	7	of	of	ADP
emaj-70	468	8	national	national	ADJ
emaj-70	468	9	patters	patter	NOUN
emaj-70	468	10	of	of	ADP
emaj-70	468	11	ifrs	ifrs	NOUN
emaj-70	468	12	practice	practice	NOUN
emaj-70	468	13	.	.	PUNCT
emaj-70	469	1	european	european	ADJ
emaj-70	469	2	accounting	accounting	PROPN
emaj-70	469	3	review	review	PROPN
emaj-70	469	4	,	,	PUNCT
emaj-70	469	5	vol	vol	NOUN
emaj-70	469	6	.	.	PUNCT
emaj-70	469	7	21(2	21(2	NUM
emaj-70	469	8	):	):	PUNCT
emaj-70	469	9	343	343	NUM
emaj-70	469	10	-	-	SYM
emaj-70	469	11	371	371	NUM
emaj-70	469	12	marsap	marsap	NOUN
emaj-70	469	13	,	,	PUNCT
emaj-70	469	14	b.	b.	PROPN
emaj-70	469	15	,	,	PUNCT
emaj-70	469	16	cil	cil	PROPN
emaj-70	469	17	kocyigit	kocyigit	PROPN
emaj-70	469	18	,	,	PUNCT
emaj-70	469	19	s.	s.	PROPN
emaj-70	469	20	,	,	PUNCT
emaj-70	469	21	cina	cina	PROPN
emaj-70	469	22	bal	bal	PROPN
emaj-70	469	23	,	,	PUNCT
emaj-70	469	24	e.	e.	PROPN
emaj-70	469	25	2007	2007	NUM
emaj-70	469	26	.	.	PUNCT
emaj-70	470	1	i̇mkb’de	i̇mkb’de	NUM
emaj-70	470	2	işlem	işlem	NOUN
emaj-70	470	3	gören	gören	PROPN
emaj-70	470	4	gıda	gıda	NOUN
emaj-70	470	5	,	,	PUNCT
emaj-70	470	6	tekstil	tekstil	PROPN
emaj-70	470	7	ve	ve	VERB
emaj-70	470	8	hizmet	hizmet	PROPN
emaj-70	470	9	sektörlerinde	sektörlerinde	PROPN
emaj-70	470	10	faaliyet	faaliyet	PROPN
emaj-70	470	11	gösteren	gösteren	PROPN
emaj-70	470	12	şirketlerin	şirketlerin	PROPN
emaj-70	470	13	finansal	finansal	PROPN
emaj-70	470	14	tablo	tablo	PROPN
emaj-70	470	15	dipnotlarında	dipnotlarında	PROPN
emaj-70	470	16	açıklanan	açıklanan	PROPN
emaj-70	470	17	muhasebe	muhasebe	NOUN
emaj-70	470	18	politikalarının	politikalarının	NOUN
emaj-70	470	19	seçilen	seçilen	VERB
emaj-70	470	20	ufrs’ler	ufrs’ler	PROPN
emaj-70	470	21	açısından	açısından	PROPN
emaj-70	470	22	incelenmesi	incelenmesi	PROPN
emaj-70	470	23	.	.	PUNCT
emaj-70	471	1	muhasebe	muhasebe	PROPN
emaj-70	471	2	bilim	bilim	PROPN
emaj-70	471	3	dünyası	dünyası	PROPN
emaj-70	471	4	,	,	PUNCT
emaj-70	471	5	2007(4	2007(4	NUM
emaj-70	471	6	):	):	PUNCT
emaj-70	471	7	99	99	NUM
emaj-70	471	8	-	-	SYM
emaj-70	471	9	120	120	NUM
emaj-70	471	10	meek	meek	NOUN
emaj-70	471	11	,	,	PUNCT
emaj-70	471	12	g.	g.	PROPN
emaj-70	471	13	k.	k.	PROPN
emaj-70	471	14	2003	2003	NUM
emaj-70	471	15	.	.	PUNCT
emaj-70	472	1	accounting	account	VERB
emaj-70	472	2	in	in	ADP
emaj-70	472	3	the	the	DET
emaj-70	472	4	united	united	PROPN
emaj-70	472	5	states	states	PROPN
emaj-70	472	6	.	.	PUNCT
emaj-70	473	1	p.	p.	PROPN
emaj-70	473	2	walton	walton	PROPN
emaj-70	473	3	,	,	PUNCT
emaj-70	473	4	a.	a.	PROPN
emaj-70	473	5	haller	haller	PROPN
emaj-70	473	6	ve	ve	PROPN
emaj-70	473	7	b.	b.	PROPN
emaj-70	473	8	raffournier	raffournier	PROPN
emaj-70	473	9	(	(	PUNCT
emaj-70	473	10	editors	editor	NOUN
emaj-70	473	11	)	)	PUNCT
emaj-70	473	12	,	,	PUNCT
emaj-70	473	13	international	international	ADJ
emaj-70	473	14	accounting	accounting	NOUN
emaj-70	473	15	:	:	PUNCT
emaj-70	473	16	66	66	NUM
emaj-70	473	17	-	-	SYM
emaj-70	473	18	90	90	NUM
emaj-70	473	19	.	.	PUNCT
emaj-70	474	1	london	london	PROPN
emaj-70	474	2	:	:	PUNCT
emaj-70	474	3	thomson	thomson	PROPN
emaj-70	474	4	.	.	PUNCT
emaj-70	475	1	mueller	mueller	PROPN
emaj-70	475	2	,	,	PUNCT
emaj-70	475	3	k.	k.	PROPN
emaj-70	475	4	a.	a.	PROPN
emaj-70	475	5	iii	iii	PROPN
emaj-70	475	6	,	,	PUNCT
emaj-70	475	7	riedl	riedl	PROPN
emaj-70	475	8	,	,	PUNCT
emaj-70	475	9	e.	e.	PROPN
emaj-70	475	10	j.	j.	PROPN
emaj-70	475	11	,	,	PUNCT
emaj-70	475	12	sellhorn	sellhorn	VERB
emaj-70	475	13	,	,	PUNCT
emaj-70	475	14	t.	t.	PROPN
emaj-70	475	15	2008	2008	NUM
emaj-70	475	16	.	.	PUNCT
emaj-70	476	1	consequences	consequence	NOUN
emaj-70	476	2	of	of	ADP
emaj-70	476	3	voluntary	voluntary	ADJ
emaj-70	476	4	and	and	CCONJ
emaj-70	476	5	mandatory	mandatory	ADJ
emaj-70	476	6	fair	fair	ADJ
emaj-70	476	7	value	value	NOUN
emaj-70	476	8	accounting	accounting	NOUN
emaj-70	476	9	:	:	PUNCT
emaj-70	476	10	evidence	evidence	NOUN
emaj-70	476	11	surrounding	surround	VERB
emaj-70	476	12	ifrs	ifrs	ADJ
emaj-70	476	13	adoption	adoption	NOUN
emaj-70	476	14	in	in	ADP
emaj-70	476	15	the	the	DET
emaj-70	476	16	eu	eu	PROPN
emaj-70	476	17	real	real	ADJ
emaj-70	476	18	estate	estate	NOUN
emaj-70	476	19	industry	industry	NOUN
emaj-70	476	20	.	.	PUNCT
emaj-70	477	1	harvard	harvard	PROPN
emaj-70	477	2	business	business	PROPN
emaj-70	477	3	school	school	PROPN
emaj-70	477	4	working	working	NOUN
emaj-70	477	5	paper	paper	NOUN
emaj-70	477	6	09	09	NUM
emaj-70	477	7	-	-	SYM
emaj-70	477	8	033	033	NUM
emaj-70	477	9	.	.	PUNCT
emaj-70	477	10	available	available	ADJ
emaj-70	477	11	from	from	ADP
emaj-70	477	12	:	:	PUNCT
emaj-70	477	13	<	<	X
emaj-70	477	14	http://www.hbs.edu/faculty/publication%20file	http://www.hbs.edu/faculty/publication%20file	PROPN
emaj-70	477	15	s/09	s/09	NOUN
emaj-70	477	16	-	-	PUNCT
emaj-70	477	17	033.pdf	033.pdf	PROPN
emaj-70	477	18	>	>	X
emaj-70	478	1	[	[	X
emaj-70	478	2	accessed	access	VERB
emaj-70	478	3	january	january	PROPN
emaj-70	478	4	2014	2014	NUM
emaj-70	478	5	]	]	PUNCT
emaj-70	478	6	.	.	PUNCT
emaj-70	479	1	napier	napier	PROPN
emaj-70	479	2	,	,	PUNCT
emaj-70	479	3	c.	c.	PROPN
emaj-70	479	4	2010	2010	NUM
emaj-70	479	5	.	.	PUNCT
emaj-70	480	1	chapter	chapter	NOUN
emaj-70	480	2	10	10	NUM
emaj-70	480	3	:	:	PUNCT
emaj-70	480	4	united	united	ADJ
emaj-70	480	5	kingdom	kingdom	PROPN
emaj-70	480	6	.	.	PUNCT
emaj-70	481	1	a	a	DET
emaj-70	481	2	global	global	ADJ
emaj-70	481	3	history	history	NOUN
emaj-70	481	4	of	of	ADP
emaj-70	481	5	accounting	accounting	NOUN
emaj-70	481	6	,	,	PUNCT
emaj-70	481	7	financial	financial	ADJ
emaj-70	481	8	reporting	reporting	NOUN
emaj-70	481	9	and	and	CCONJ
emaj-70	481	10	public	public	ADJ
emaj-70	481	11	policy	policy	NOUN
emaj-70	481	12	:	:	PUNCT
emaj-70	481	13	europe	europe	PROPN
emaj-70	481	14	studies	study	NOUN
emaj-70	481	15	in	in	ADP
emaj-70	481	16	the	the	DET
emaj-70	481	17	development	development	NOUN
emaj-70	481	18	of	of	ADP
emaj-70	481	19	accounting	accounting	NOUN
emaj-70	481	20	thought	thought	NOUN
emaj-70	481	21	,	,	PUNCT
emaj-70	481	22	vol	vol	NOUN
emaj-70	481	23	.	.	PUNCT
emaj-70	481	24	14a	14a	NOUN
emaj-70	481	25	:	:	PUNCT
emaj-70	481	26	243	243	NUM
emaj-70	481	27	-	-	SYM
emaj-70	481	28	273	273	NUM
emaj-70	481	29	nobes	nobe	NOUN
emaj-70	481	30	,	,	PUNCT
emaj-70	481	31	c.	c.	PROPN
emaj-70	481	32	2011	2011	NUM
emaj-70	481	33	.	.	PUNCT
emaj-70	482	1	ifrs	ifrs	NOUN
emaj-70	482	2	practices	practice	NOUN
emaj-70	482	3	and	and	CCONJ
emaj-70	482	4	the	the	DET
emaj-70	482	5	persistence	persistence	NOUN
emaj-70	482	6	of	of	ADP
emaj-70	482	7	accounting	accounting	NOUN
emaj-70	482	8	system	system	NOUN
emaj-70	482	9	classification	classification	NOUN
emaj-70	482	10	.	.	PUNCT
emaj-70	483	1	abacus	abacus	PROPN
emaj-70	483	2	vol	vol	PROPN
emaj-70	483	3	.	.	PUNCT
emaj-70	484	1	47(3	47(3	NUM
emaj-70	484	2	):	):	PUNCT
emaj-70	484	3	267	267	NUM
emaj-70	484	4	-	-	SYM
emaj-70	484	5	283	283	NUM
emaj-70	484	6	nobes	nobe	NOUN
emaj-70	484	7	,	,	PUNCT
emaj-70	484	8	c.	c.	PROPN
emaj-70	484	9	2013	2013	NUM
emaj-70	484	10	.	.	PUNCT
emaj-70	485	1	the	the	DET
emaj-70	485	2	continued	continued	ADJ
emaj-70	485	3	survival	survival	NOUN
emaj-70	485	4	of	of	ADP
emaj-70	485	5	international	international	ADJ
emaj-70	485	6	differences	difference	NOUN
emaj-70	485	7	under	under	ADP
emaj-70	485	8	ifrs	ifrs	PROPN
emaj-70	485	9	.	.	PUNCT
emaj-70	486	1	accounting	accounting	NOUN
emaj-70	486	2	and	and	CCONJ
emaj-70	486	3	business	business	NOUN
emaj-70	486	4	research	research	NOUN
emaj-70	486	5	,	,	PUNCT
emaj-70	486	6	vol	vol	NOUN
emaj-70	486	7	.	.	PUNCT
emaj-70	487	1	43(2	43(2	NUM
emaj-70	487	2	):	):	PUNCT
emaj-70	487	3	83	83	NUM
emaj-70	487	4	-	-	SYM
emaj-70	487	5	111	111	NUM
emaj-70	487	6	volume	volume	NOUN
emaj-70	487	7	5	5	NUM
emaj-70	487	8	no	no	DET
emaj-70	487	9	1	1	NUM
emaj-70	487	10	(	(	PUNCT
emaj-70	487	11	2015	2015	NUM
emaj-70	487	12	)	)	PUNCT
emaj-70	487	13	|	|	ADV
emaj-70	487	14	issn	issn	VERB
emaj-70	487	15	2158	2158	NUM
emaj-70	487	16	-	-	SYM
emaj-70	487	17	8708	8708	NUM
emaj-70	487	18	(	(	PUNCT
emaj-70	487	19	online	online	NOUN
emaj-70	487	20	)	)	PUNCT
emaj-70	487	21	|	|	ADV
emaj-70	487	22	doi	doi	X
emaj-70	487	23	10.5195	10.5195	NUM
emaj-70	487	24	/	/	SYM
emaj-70	487	25	emaj.2015.70	emaj.2015.70	NOUN
emaj-70	488	1	|	|	NOUN
emaj-70	488	2	http://emaj.pitt.edu	http://emaj.pitt.edu	PROPN
emaj-70	488	3	prof	prof	PROPN
emaj-70	488	4	.	.	PUNCT
emaj-70	489	1	dr	dr	PROPN
emaj-70	489	2	.	.	PROPN
emaj-70	489	3	nalan	nalan	PROPN
emaj-70	489	4	akdogan	akdogan	PROPN
emaj-70	489	5	,	,	PUNCT
emaj-70	489	6	assist	assist	NOUN
emaj-70	489	7	.	.	PUNCT
emaj-70	490	1	prof	prof	PROPN
emaj-70	490	2	.	.	PUNCT
emaj-70	491	1	dr	dr	PROPN
emaj-70	491	2	.	.	PROPN
emaj-70	491	3	can	can	AUX
emaj-70	491	4	ozturk	ozturk	VERB
emaj-70	491	5	emerging	emerge	VERB
emaj-70	491	6	markets	market	NOUN
emaj-70	491	7	journal	journal	NOUN
emaj-70	491	8	|	|	ADV
emaj-70	491	9	p	p	NOUN
emaj-70	491	10	a	a	DET
emaj-70	491	11	g	g	NOUN
emaj-70	491	12	e	e	PROPN
emaj-70	491	13	|81	|81	PROPN
emaj-70	491	14	nobes	nobes	PROPN
emaj-70	491	15	,	,	PUNCT
emaj-70	491	16	c.	c.	PROPN
emaj-70	491	17	,	,	PUNCT
emaj-70	491	18	parker	parker	PROPN
emaj-70	491	19	,	,	PUNCT
emaj-70	491	20	r.	r.	PROPN
emaj-70	491	21	2009	2009	NUM
emaj-70	491	22	.	.	PUNCT
emaj-70	492	1	comparative	comparative	ADJ
emaj-70	492	2	international	international	ADJ
emaj-70	492	3	accounting	accounting	NOUN
emaj-70	492	4	.	.	PUNCT
emaj-70	493	1	prentice	prentice	PROPN
emaj-70	493	2	hall	hall	PROPN
emaj-70	493	3	,	,	PUNCT
emaj-70	493	4	10	10	NUM
emaj-70	493	5	.	.	PUNCT
emaj-70	493	6	edition	edition	NOUN
emaj-70	493	7	organizmo	organizmo	PROPN
emaj-70	493	8	italiano	italiano	PROPN
emaj-70	493	9	di	di	NOUN
emaj-70	493	10	contabilita	contabilita	NOUN
emaj-70	493	11	.	.	PUNCT
emaj-70	494	1	2005	2005	NUM
emaj-70	494	2	.	.	PUNCT
emaj-70	495	1	oic	oic	PROPN
emaj-70	495	2	12	12	NUM
emaj-70	495	3	composizione	composizione	NOUN
emaj-70	495	4	e	e	PRON
emaj-70	495	5	schemi	schemi	VERB
emaj-70	495	6	del	del	PROPN
emaj-70	495	7	bilancio	bilancio	PROPN
emaj-70	495	8	di	di	X
emaj-70	495	9	esercizio	esercizio	PROPN
emaj-70	495	10	di	di	PROPN
emaj-70	495	11	imprese	imprese	PROPN
emaj-70	495	12	mercantili	mercantili	NOUN
emaj-70	495	13	,	,	PUNCT
emaj-70	495	14	industriali	industriali	PROPN
emaj-70	495	15	e	e	PROPN
emaj-70	495	16	di	di	X
emaj-70	495	17	servizi	servizi	PROPN
emaj-70	495	18	.	.	PUNCT
emaj-70	496	1	available	available	ADJ
emaj-70	496	2	from	from	ADP
emaj-70	496	3	:	:	PUNCT
emaj-70	496	4	<	<	X
emaj-70	496	5	http://www.fondazioneoic.eu/wpcontent/uploads/downloads/2010/11/2005-0530_p	http://www.fondazioneoic.eu/wpcontent/uploads/downloads/2010/11/2005-0530_p	X
emaj-70	496	6	rincipio-12_schemi-bilancio.pdf	rincipio-12_schemi-bilancio.pdf	VERB
emaj-70	496	7	>	>	X
emaj-70	496	8	[	[	X
emaj-70	496	9	accessed	access	VERB
emaj-70	496	10	january	january	PROPN
emaj-70	496	11	2014	2014	NUM
emaj-70	496	12	]	]	PUNCT
emaj-70	496	13	.	.	PUNCT
emaj-70	497	1	ozturk	ozturk	PROPN
emaj-70	497	2	,	,	PUNCT
emaj-70	497	3	c.	c.	PROPN
emaj-70	497	4	2009	2009	NUM
emaj-70	497	5	.	.	PUNCT
emaj-70	498	1	yerel	yerel	NOUN
emaj-70	498	2	ve	ve	VERB
emaj-70	498	3	uluslararası	uluslararası	PROPN
emaj-70	498	4	muhasebede	muhasebede	NOUN
emaj-70	498	5	yatırım	yatırım	NOUN
emaj-70	498	6	amaçlı	amaçlı	PROPN
emaj-70	498	7	gayrimenkul	gayrimenkul	PROPN
emaj-70	499	1	kavramı	kavramı	PROPN
emaj-70	499	2	ve	ve	PROPN
emaj-70	499	3	türkiye	türkiye	PROPN
emaj-70	499	4	muhasebe	muhasebe	PROPN
emaj-70	499	5	sistemine	sistemine	PROPN
emaj-70	499	6	yansımaları	yansımaları	PROPN
emaj-70	499	7	.	.	PUNCT
emaj-70	500	1	mali	mali	PROPN
emaj-70	500	2	çözüm	çözüm	NOUN
emaj-70	500	3	.	.	PUNCT
emaj-70	501	1	96:97	96:97	NUM
emaj-70	501	2	-	-	SYM
emaj-70	501	3	126	126	NUM
emaj-70	501	4	available	available	ADJ
emaj-70	501	5	from	from	ADP
emaj-70	501	6	:	:	PUNCT
emaj-70	501	7	<	<	X
emaj-70	501	8	http://archive.ismmmo.org.tr/docs/malicozum/9	http://archive.ismmmo.org.tr/docs/malicozum/9	NOUN
emaj-70	501	9	6malicozum/5%20can%20ozturk.pd	6malicozum/5%20can%20ozturk.pd	NUM
emaj-70	501	10	>	>	X
emaj-70	502	1	[	[	X
emaj-70	502	2	accessed	access	VERB
emaj-70	502	3	december	december	PROPN
emaj-70	502	4	2014	2014	NUM
emaj-70	502	5	]	]	PUNCT
emaj-70	502	6	.	.	PUNCT
emaj-70	503	1	ozturk	ozturk	PROPN
emaj-70	503	2	,	,	PUNCT
emaj-70	503	3	c.	c.	PROPN
emaj-70	503	4	2011	2011	NUM
emaj-70	503	5	.	.	PUNCT
emaj-70	504	1	finansal	finansal	PROPN
emaj-70	504	2	tabloların	tabloların	PROPN
emaj-70	504	3	dipnotlarında	dipnotlarında	PROPN
emaj-70	504	4	sunulan	sunulan	PROPN
emaj-70	504	5	muhasebe	muhasebe	NOUN
emaj-70	504	6	politikalarının	politikalarının	NOUN
emaj-70	504	7	uluslararası	uluslararası	PROPN
emaj-70	504	8	finansal	finansal	PROPN
emaj-70	504	9	raporlama	raporlama	PROPN
emaj-70	504	10	standartları	standartları	PROPN
emaj-70	504	11	açısından	açısından	PROPN
emaj-70	504	12	i̇ncelenmesi	i̇ncelenmesi	NOUN
emaj-70	504	13	,	,	PUNCT
emaj-70	504	14	basılmamış	basılmamış	ADJ
emaj-70	504	15	doktora	doktora	NOUN
emaj-70	504	16	tezi	tezi	NOUN
emaj-70	504	17	,	,	PUNCT
emaj-70	504	18	ankara	ankara	PROPN
emaj-70	504	19	simga	simga	PROPN
emaj-70	504	20	-	-	PUNCT
emaj-70	504	21	mugan	mugan	NOUN
emaj-70	504	22	,	,	PUNCT
emaj-70	504	23	c.	c.	PROPN
emaj-70	504	24	(	(	PUNCT
emaj-70	504	25	1995	1995	NUM
emaj-70	504	26	)	)	PUNCT
emaj-70	504	27	accounting	account	VERB
emaj-70	504	28	in	in	ADP
emaj-70	504	29	turkey	turkey	NOUN
emaj-70	504	30	.	.	PUNCT
emaj-70	505	1	the	the	DET
emaj-70	505	2	european	european	PROPN
emaj-70	505	3	accounting	accounting	PROPN
emaj-70	505	4	review	review	PROPN
emaj-70	505	5	.	.	PUNCT
emaj-70	506	1	vol	vol	NOUN
emaj-70	506	2	.	.	PUNCT
emaj-70	507	1	4(2	4(2	NUM
emaj-70	507	2	):	):	PUNCT
emaj-70	507	3	351	351	NUM
emaj-70	507	4	-	-	SYM
emaj-70	507	5	371	371	NUM
emaj-70	507	6	simga	simga	NOUN
emaj-70	507	7	-	-	PUNCT
emaj-70	507	8	mugan	mugan	NOUN
emaj-70	507	9	,	,	PUNCT
emaj-70	507	10	c.	c.	PROPN
emaj-70	507	11	2002	2002	NUM
emaj-70	507	12	.	.	PUNCT
emaj-70	508	1	accounting	account	VERB
emaj-70	508	2	in	in	ADP
emaj-70	508	3	turkey	turkey	PROPN
emaj-70	508	4	.	.	PUNCT
emaj-70	509	1	l.	l.	PROPN
emaj-70	509	2	orsini	orsini	PROPN
emaj-70	509	3	,	,	PUNCT
emaj-70	509	4	j.	j.	PROPN
emaj-70	509	5	p.	p.	PROPN
emaj-70	509	6	mcallister	mcallister	PROPN
emaj-70	509	7	ve	ve	PROPN
emaj-70	509	8	r.n	r.n	PROPN
emaj-70	509	9	.	.	PROPN
emaj-70	509	10	parikh(editors	parikh(editor	NOUN
emaj-70	509	11	)	)	PUNCT
emaj-70	509	12	,	,	PUNCT
emaj-70	509	13	world	world	NOUN
emaj-70	509	14	accounting	accounting	NOUN
emaj-70	509	15	:	:	PUNCT
emaj-70	509	16	trk1	trk1	PROPN
emaj-70	509	17	trk81	trk81	PROPN
emaj-70	509	18	stolowy	stolowy	PROPN
emaj-70	509	19	,	,	PUNCT
emaj-70	509	20	h.	h.	PROPN
emaj-70	509	21	2002	2002	NUM
emaj-70	509	22	.	.	PUNCT
emaj-70	510	1	accounting	account	VERB
emaj-70	510	2	in	in	ADP
emaj-70	510	3	france	france	PROPN
emaj-70	510	4	.	.	PUNCT
emaj-70	511	1	l.	l.	PROPN
emaj-70	511	2	orsini	orsini	PROPN
emaj-70	511	3	,	,	PUNCT
emaj-70	511	4	j.	j.	PROPN
emaj-70	511	5	p.	p.	PROPN
emaj-70	511	6	mcallister	mcallister	PROPN
emaj-70	511	7	ve	ve	PROPN
emaj-70	511	8	r.n	r.n	PROPN
emaj-70	511	9	.	.	PROPN
emaj-70	511	10	parikh(editors	parikh(editor	NOUN
emaj-70	511	11	)	)	PUNCT
emaj-70	511	12	,	,	PUNCT
emaj-70	511	13	world	world	NOUN
emaj-70	511	14	accounting	accounting	NOUN
emaj-70	511	15	:	:	PUNCT
emaj-70	511	16	fra-1	fra-1	NUM
emaj-70	511	17	fra125	fra125	PROPN
emaj-70	511	18	tarca	tarca	PROPN
emaj-70	511	19	,	,	PUNCT
emaj-70	511	20	a.	a.	NOUN
emaj-70	511	21	2005	2005	NUM
emaj-70	511	22	.	.	PUNCT
emaj-70	512	1	international	international	ADJ
emaj-70	512	2	convergence	convergence	NOUN
emaj-70	512	3	of	of	ADP
emaj-70	512	4	accounting	accounting	NOUN
emaj-70	512	5	standards	standard	NOUN
emaj-70	512	6	:	:	PUNCT
emaj-70	512	7	an	an	DET
emaj-70	512	8	investigation	investigation	NOUN
emaj-70	512	9	of	of	ADP
emaj-70	512	10	the	the	DET
emaj-70	512	11	use	use	NOUN
emaj-70	512	12	of	of	ADP
emaj-70	512	13	ias	ias	PROPN
emaj-70	512	14	"	"	PUNCT
emaj-70	512	15	options	option	NOUN
emaj-70	512	16	"	"	PUNCT
emaj-70	512	17	not	not	PART
emaj-70	512	18	acceptable	acceptable	ADJ
emaj-70	512	19	under	under	ADP
emaj-70	512	20	us	us	PROPN
emaj-70	512	21	gaap	gaap	PROPN
emaj-70	512	22	.	.	PUNCT
emaj-70	513	1	international	international	ADJ
emaj-70	513	2	journal	journal	PROPN
emaj-70	513	3	of	of	ADP
emaj-70	513	4	business	business	NOUN
emaj-70	513	5	studies	study	NOUN
emaj-70	513	6	,	,	PUNCT
emaj-70	513	7	2005(13	2005(13	NUM
emaj-70	513	8	):	):	PUNCT
emaj-70	513	9	67	67	NUM
emaj-70	513	10	-	-	SYM
emaj-70	513	11	86	86	NUM
emaj-70	513	12	walton	walton	PROPN
emaj-70	513	13	,	,	PUNCT
emaj-70	513	14	p.	p.	NOUN
emaj-70	513	15	2003	2003	NUM
emaj-70	513	16	.	.	PUNCT
emaj-70	514	1	accounting	account	VERB
emaj-70	514	2	in	in	ADP
emaj-70	514	3	united	united	ADJ
emaj-70	514	4	kingdom	kingdom	PROPN
emaj-70	514	5	.	.	PUNCT
emaj-70	515	1	p.	p.	NOUN
emaj-70	515	2	walton	walton	PROPN
emaj-70	515	3	,	,	PUNCT
emaj-70	515	4	a.	a.	PROPN
emaj-70	515	5	haller	haller	PROPN
emaj-70	515	6	ve	ve	PROPN
emaj-70	515	7	b.	b.	PROPN
emaj-70	515	8	raffournier	raffournier	PROPN
emaj-70	515	9	(	(	PUNCT
emaj-70	515	10	editors	editor	NOUN
emaj-70	515	11	)	)	PUNCT
emaj-70	515	12	,	,	PUNCT
emaj-70	515	13	international	international	ADJ
emaj-70	515	14	accounting	accounting	NOUN
emaj-70	515	15	:	:	PUNCT
emaj-70	515	16	153	153	NUM
emaj-70	515	17	-	-	SYM
emaj-70	515	18	173	173	NUM
emaj-70	515	19	.	.	PUNCT
emaj-70	516	1	london	london	PROPN
emaj-70	516	2	:	:	PUNCT
emaj-70	516	3	thomson	thomson	PROPN
emaj-70	516	4	.	.	PUNCT
emaj-70	517	1	zambon	zambon	PROPN
emaj-70	517	2	,	,	PUNCT
emaj-70	517	3	s.	s.	PROPN
emaj-70	517	4	2003	2003	NUM
emaj-70	517	5	.	.	PUNCT
emaj-70	518	1	accounting	account	VERB
emaj-70	518	2	in	in	ADP
emaj-70	518	3	italy	italy	PROPN
emaj-70	518	4	.	.	PUNCT
emaj-70	519	1	p.	p.	PROPN
emaj-70	519	2	walton	walton	PROPN
emaj-70	519	3	,	,	PUNCT
emaj-70	519	4	a.	a.	PROPN
emaj-70	519	5	haller	haller	PROPN
emaj-70	519	6	ve	ve	PROPN
emaj-70	519	7	b.	b.	PROPN
emaj-70	519	8	raffournier	raffournier	PROPN
emaj-70	519	9	(	(	PUNCT
emaj-70	519	10	editors	editor	NOUN
emaj-70	519	11	)	)	PUNCT
emaj-70	519	12	,	,	PUNCT
emaj-70	519	13	international	international	ADJ
emaj-70	519	14	accounting	accounting	NOUN
emaj-70	519	15	:	:	PUNCT
emaj-70	519	16	195	195	NUM
emaj-70	519	17	-	-	SYM
emaj-70	519	18	219	219	NUM
emaj-70	519	19	.	.	PUNCT
emaj-70	520	1	london	london	PROPN
emaj-70	520	2	:	:	PUNCT
emaj-70	520	3	thomson	thomson	PROPN
emaj-70	520	4	.	.	PUNCT
emaj-70	521	1	a	a	DET
emaj-70	521	2	this	this	DET
emaj-70	521	3	paper	paper	NOUN
emaj-70	521	4	was	be	AUX
emaj-70	521	5	derived	derive	VERB
emaj-70	521	6	from	from	ADP
emaj-70	521	7	can	can	AUX
emaj-70	521	8	ozturk	ozturk	PROPN
emaj-70	521	9	's	's	PART
emaj-70	521	10	doctorate	doctorate	PROPN
emaj-70	521	11	dissertation(2011	dissertation(2011	PROPN
emaj-70	521	12	)	)	PUNCT
emaj-70	521	13	whose	whose	DET
emaj-70	521	14	title	title	NOUN
emaj-70	521	15	is	be	AUX
emaj-70	521	16	"	"	PUNCT
emaj-70	521	17	examination	examination	NOUN
emaj-70	521	18	of	of	ADP
emaj-70	521	19	accounting	accounting	NOUN
emaj-70	521	20	policies	policy	NOUN
emaj-70	521	21	presented	present	VERB
emaj-70	521	22	in	in	ADP
emaj-70	521	23	the	the	DET
emaj-70	521	24	notes	note	NOUN
emaj-70	521	25	of	of	ADP
emaj-70	521	26	financial	financial	ADJ
emaj-70	521	27	statements	statement	NOUN
emaj-70	521	28	in	in	ADP
emaj-70	521	29	terms	term	NOUN
emaj-70	521	30	of	of	ADP
emaj-70	521	31	international	international	ADJ
emaj-70	521	32	financial	financial	ADJ
emaj-70	521	33	reporting	reporting	NOUN
emaj-70	521	34	standards	standard	NOUN
emaj-70	521	35	"	"	PUNCT
emaj-70	521	36	.	.	PUNCT
emaj-70	522	1	b	b	X
emaj-70	522	2	this	this	DET
emaj-70	522	3	paper	paper	NOUN
emaj-70	522	4	was	be	AUX
emaj-70	522	5	presented	present	VERB
emaj-70	522	6	in	in	ADP
emaj-70	522	7	the	the	DET
emaj-70	522	8	2014	2014	NUM
emaj-70	522	9	international	international	ADJ
emaj-70	522	10	conference	conference	NOUN
emaj-70	522	11	for	for	ADP
emaj-70	522	12	critical	critical	ADJ
emaj-70	522	13	accounting	accounting	NOUN
emaj-70	522	14	on	on	ADP
emaj-70	522	15	april	april	PROPN
emaj-70	522	16	16	16	NUM
emaj-70	522	17	,	,	PUNCT
emaj-70	522	18	2014	2014	NUM
emaj-70	522	19	at	at	ADP
emaj-70	522	20	baruch	baruch	ADJ
emaj-70	522	21	college	college	NOUN
emaj-70	522	22	of	of	ADP
emaj-70	522	23	the	the	DET
emaj-70	522	24	city	city	NOUN
emaj-70	522	25	university	university	PROPN
emaj-70	522	26	of	of	ADP
emaj-70	522	27	new	new	PROPN
emaj-70	522	28	york	york	PROPN
emaj-70	522	29	in	in	ADP
emaj-70	522	30	the	the	DET
emaj-70	522	31	us	us	PROPN
emaj-70	522	32	.	.	PUNCT
emaj-70	523	1	we	we	PRON
emaj-70	523	2	would	would	AUX
emaj-70	523	3	like	like	VERB
emaj-70	523	4	to	to	PART
emaj-70	523	5	thank	thank	VERB
emaj-70	523	6	prof	prof	PROPN
emaj-70	523	7	.	.	PUNCT
emaj-70	524	1	anthony	anthony	PROPN
emaj-70	524	2	tinker	tinker	PROPN
emaj-70	524	3	,	,	PUNCT
emaj-70	524	4	prof	prof	PROPN
emaj-70	524	5	.	.	PUNCT
emaj-70	525	1	aida	aida	PROPN
emaj-70	525	2	sy	sy	PROPN
emaj-70	525	3	and	and	CCONJ
emaj-70	525	4	prof	prof	PROPN
emaj-70	525	5	.	.	PUNCT
emaj-70	526	1	jean	jean	PROPN
emaj-70	526	2	-	-	PUNCT
emaj-70	526	3	guy	guy	NOUN
emaj-70	526	4	degos	dego	NOUN
emaj-70	526	5	for	for	ADP
emaj-70	526	6	their	their	PRON
emaj-70	526	7	valuable	valuable	ADJ
emaj-70	526	8	comments	comment	NOUN
emaj-70	526	9	.	.	PUNCT
emaj-70	527	1	c	c	NOUN
emaj-70	527	2	this	this	DET
emaj-70	527	3	format	format	NOUN
emaj-70	527	4	refers	refer	VERB
emaj-70	527	5	to	to	ADP
emaj-70	527	6	either	either	DET
emaj-70	527	7	article	article	NOUN
emaj-70	527	8	9	9	NUM
emaj-70	527	9	of	of	ADP
emaj-70	527	10	4th	4th	ADJ
emaj-70	527	11	directive	directive	NOUN
emaj-70	527	12	or	or	CCONJ
emaj-70	527	13	us	us	PROPN
emaj-70	527	14	gaap	gaap	NOUN
emaj-70	527	15	format	format	NOUN
emaj-70	527	16	.	.	PUNCT
emaj-70	528	1	d	d	ADP
emaj-70	528	2	this	this	DET
emaj-70	528	3	format	format	NOUN
emaj-70	528	4	refers	refer	VERB
emaj-70	528	5	to	to	ADP
emaj-70	528	6	either	either	DET
emaj-70	528	7	article	article	NOUN
emaj-70	528	8	10	10	NUM
emaj-70	528	9	of	of	ADP
emaj-70	528	10	the	the	DET
emaj-70	528	11	4th	4th	ADJ
emaj-70	528	12	directive	directive	NOUN
emaj-70	528	13	or	or	CCONJ
emaj-70	528	14	british	british	ADJ
emaj-70	528	15	or	or	CCONJ
emaj-70	528	16	australian	australian	ADJ
emaj-70	528	17	anglo	anglo	ADJ
emaj-70	528	18	-	-	PUNCT
emaj-70	528	19	saxon	saxon	NOUN
emaj-70	528	20	balance	balance	NOUN
emaj-70	528	21	sheet	sheet	NOUN
emaj-70	528	22	.	.	PUNCT
emaj-70	529	1	e	e	PROPN
emaj-70	529	2	british	british	ADJ
emaj-70	529	3	anglo	anglo	ADJ
emaj-70	529	4	-	-	PUNCT
emaj-70	529	5	saxon	saxon	NOUN
emaj-70	529	6	balance	balance	NOUN
emaj-70	529	7	sheet	sheet	NOUN
emaj-70	529	8	is	be	AUX
emaj-70	529	9	different	different	ADJ
emaj-70	529	10	from	from	ADP
emaj-70	529	11	the	the	DET
emaj-70	529	12	australian	australian	ADJ
emaj-70	529	13	anglo	anglo	ADJ
emaj-70	529	14	-	-	PUNCT
emaj-70	529	15	saxon	saxon	NOUN
emaj-70	529	16	balance	balance	NOUN
emaj-70	529	17	sheet	sheet	NOUN
emaj-70	529	18	because	because	SCONJ
emaj-70	529	19	cash	cash	NOUN
emaj-70	529	20	is	be	AUX
emaj-70	529	21	not	not	PART
emaj-70	529	22	at	at	ADP
emaj-70	529	23	top	top	NOUN
emaj-70	529	24	of	of	ADP
emaj-70	529	25	the	the	DET
emaj-70	529	26	balance	balance	NOUN
emaj-70	529	27	sheet	sheet	NOUN
emaj-70	529	28	and	and	CCONJ
emaj-70	529	29	assets	asset	NOUN
emaj-70	529	30	are	be	AUX
emaj-70	529	31	classified	classify	VERB
emaj-70	529	32	from	from	ADP
emaj-70	529	33	the	the	DET
emaj-70	529	34	lowest	low	ADJ
emaj-70	529	35	to	to	ADP
emaj-70	529	36	the	the	DET
emaj-70	529	37	highest	high	ADJ
emaj-70	529	38	liquid	liquid	ADJ
emaj-70	529	39	assets	asset	NOUN
emaj-70	529	40	.	.	PUNCT
emaj-70	530	1	the	the	DET
emaj-70	530	2	asset	asset	NOUN
emaj-70	530	3	side	side	NOUN
emaj-70	530	4	of	of	ADP
emaj-70	530	5	the	the	DET
emaj-70	530	6	british	british	ADJ
emaj-70	530	7	balance	balance	NOUN
emaj-70	530	8	sheet	sheet	NOUN
emaj-70	530	9	was	be	AUX
emaj-70	530	10	obviously	obviously	ADV
emaj-70	530	11	influenced	influence	VERB
emaj-70	530	12	by	by	ADP
emaj-70	530	13	the	the	DET
emaj-70	530	14	article	article	NOUN
emaj-70	530	15	9	9	NUM
emaj-70	530	16	of	of	ADP
emaj-70	530	17	the	the	DET
emaj-70	530	18	4th	4th	ADJ
emaj-70	530	19	directive	directive	NOUN
emaj-70	530	20	.	.	PUNCT
emaj-70	531	1	f	f	PROPN
emaj-70	531	2	australian	australian	ADJ
emaj-70	531	3	anglo	anglo	ADJ
emaj-70	531	4	-	-	PUNCT
emaj-70	531	5	saxon	saxon	NOUN
emaj-70	531	6	balance	balance	NOUN
emaj-70	531	7	sheet	sheet	NOUN
emaj-70	531	8	is	be	AUX
emaj-70	531	9	different	different	ADJ
emaj-70	531	10	from	from	ADP
emaj-70	531	11	the	the	DET
emaj-70	531	12	british	british	ADJ
emaj-70	531	13	anglo	anglo	ADJ
emaj-70	531	14	-	-	PUNCT
emaj-70	531	15	saxon	saxon	NOUN
emaj-70	531	16	balance	balance	NOUN
emaj-70	531	17	sheet	sheet	NOUN
emaj-70	531	18	because	because	SCONJ
emaj-70	531	19	cash	cash	NOUN
emaj-70	531	20	is	be	AUX
emaj-70	531	21	at	at	ADP
emaj-70	531	22	top	top	NOUN
emaj-70	531	23	of	of	ADP
emaj-70	531	24	the	the	DET
emaj-70	531	25	balance	balance	NOUN
emaj-70	531	26	sheet	sheet	NOUN
emaj-70	531	27	and	and	CCONJ
emaj-70	531	28	assets	asset	NOUN
emaj-70	531	29	are	be	AUX
emaj-70	531	30	classified	classify	VERB
emaj-70	531	31	from	from	ADP
emaj-70	531	32	the	the	DET
emaj-70	531	33	highest	high	ADJ
emaj-70	531	34	to	to	ADP
emaj-70	531	35	the	the	DET
emaj-70	531	36	lowest	low	ADJ
emaj-70	531	37	liquid	liquid	ADJ
emaj-70	531	38	assets	asset	NOUN
emaj-70	531	39	.	.	PUNCT