id	sid	tid	token	lemma	pos
emaj-96	1	1	volume	volume	NOUN
emaj-96	1	2	6	6	NUM
emaj-96	1	3	no	no	DET
emaj-96	1	4	1	1	NUM
emaj-96	1	5	(	(	PUNCT
emaj-96	1	6	2016	2016	NUM
emaj-96	1	7	)	)	PUNCT
emaj-96	1	8	|	|	ADV
emaj-96	1	9	issn	issn	VERB
emaj-96	1	10	2158	2158	NUM
emaj-96	1	11	-	-	SYM
emaj-96	1	12	8708	8708	NUM
emaj-96	1	13	(	(	PUNCT
emaj-96	1	14	online	online	NOUN
emaj-96	1	15	)	)	PUNCT
emaj-96	1	16	|	|	ADV
emaj-96	1	17	doi	doi	X
emaj-96	1	18	10.5195	10.5195	NUM
emaj-96	1	19	/	/	SYM
emaj-96	1	20	emaj.2016.92	emaj.2016.92	NOUN
emaj-96	1	21	|	|	ADV
emaj-96	1	22	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-96	1	23	the	the	DET
emaj-96	1	24	relationship	relationship	NOUN
emaj-96	1	25	between	between	ADP
emaj-96	1	26	accounting	accounting	NOUN
emaj-96	1	27	practices	practice	NOUN
emaj-96	1	28	and	and	CCONJ
emaj-96	1	29	effects	effect	NOUN
emaj-96	1	30	of	of	ADP
emaj-96	1	31	financial	financial	ADJ
emaj-96	1	32	crisis	crisis	NOUN
emaj-96	1	33	in	in	ADP
emaj-96	1	34	turkey	turkey	NOUN
emaj-96	1	35	:	:	PUNCT
emaj-96	1	36	a	a	DET
emaj-96	1	37	case	case	NOUN
emaj-96	1	38	study	study	NOUN
emaj-96	1	39	on	on	ADP
emaj-96	1	40	an	an	DET
emaj-96	1	41	oil	oil	NOUN
emaj-96	1	42	company	company	NOUN
emaj-96	1	43	i̇smail	i̇smail	ADV
emaj-96	1	44	erkan	erkan	PROPN
emaj-96	1	45	çelik	çelik	PROPN
emaj-96	1	46	beykent	beykent	PROPN
emaj-96	1	47	university	university	PROPN
emaj-96	2	1	|	|	ADV
emaj-96	2	2	ismailerkancelik@gmail.com	ismailerkancelik@gmail.com	INTJ
emaj-96	3	1	abstract	abstract	ADJ
emaj-96	3	2	many	many	ADJ
emaj-96	3	3	reasons	reason	NOUN
emaj-96	3	4	lie	lie	VERB
emaj-96	3	5	at	at	ADP
emaj-96	3	6	the	the	DET
emaj-96	3	7	base	base	NOUN
emaj-96	3	8	of	of	ADP
emaj-96	3	9	all	all	DET
emaj-96	3	10	financial	financial	ADJ
emaj-96	3	11	crises	crisis	NOUN
emaj-96	3	12	from	from	ADP
emaj-96	3	13	the	the	DET
emaj-96	3	14	past	past	NOUN
emaj-96	3	15	to	to	ADP
emaj-96	3	16	the	the	DET
emaj-96	3	17	present	present	NOUN
emaj-96	3	18	.	.	PUNCT
emaj-96	4	1	if	if	SCONJ
emaj-96	4	2	we	we	PRON
emaj-96	4	3	take	take	VERB
emaj-96	4	4	into	into	ADP
emaj-96	4	5	consideration	consideration	NOUN
emaj-96	4	6	the	the	DET
emaj-96	4	7	2008	2008	NUM
emaj-96	4	8	subprime	subprime	ADJ
emaj-96	4	9	mortgage	mortgage	NOUN
emaj-96	4	10	crisis	crisis	NOUN
emaj-96	4	11	,	,	PUNCT
emaj-96	4	12	the	the	DET
emaj-96	4	13	only	only	ADJ
emaj-96	4	14	reason	reason	NOUN
emaj-96	4	15	can	can	AUX
emaj-96	4	16	not	not	PART
emaj-96	4	17	be	be	AUX
emaj-96	4	18	mortgage	mortgage	NOUN
emaj-96	4	19	loans	loan	NOUN
emaj-96	4	20	.	.	PUNCT
emaj-96	5	1	but	but	CCONJ
emaj-96	5	2	the	the	DET
emaj-96	5	3	mortgage	mortgage	NOUN
emaj-96	5	4	issue	issue	NOUN
emaj-96	5	5	continued	continue	VERB
emaj-96	5	6	to	to	PART
emaj-96	5	7	advance	advance	VERB
emaj-96	5	8	and	and	CCONJ
emaj-96	5	9	created	create	VERB
emaj-96	5	10	several	several	ADJ
emaj-96	5	11	other	other	ADJ
emaj-96	5	12	problems	problem	NOUN
emaj-96	5	13	.	.	PUNCT
emaj-96	6	1	definitely	definitely	ADV
emaj-96	6	2	,	,	PUNCT
emaj-96	6	3	the	the	DET
emaj-96	6	4	source	source	NOUN
emaj-96	6	5	of	of	ADP
emaj-96	6	6	mortgage	mortgage	NOUN
emaj-96	6	7	loans	loan	NOUN
emaj-96	6	8	problem	problem	NOUN
emaj-96	6	9	also	also	ADV
emaj-96	6	10	had	have	VERB
emaj-96	6	11	many	many	ADJ
emaj-96	6	12	roots	root	NOUN
emaj-96	6	13	.	.	PUNCT
emaj-96	7	1	one	one	NUM
emaj-96	7	2	of	of	ADP
emaj-96	7	3	the	the	DET
emaj-96	7	4	reasons	reason	NOUN
emaj-96	7	5	was	be	AUX
emaj-96	7	6	the	the	DET
emaj-96	7	7	lack	lack	NOUN
emaj-96	7	8	of	of	ADP
emaj-96	7	9	correct	correct	ADJ
emaj-96	7	10	use	use	NOUN
emaj-96	7	11	of	of	ADP
emaj-96	7	12	accounting	accounting	NOUN
emaj-96	7	13	principles	principle	NOUN
emaj-96	7	14	and	and	CCONJ
emaj-96	7	15	auditing	auditing	NOUN
emaj-96	7	16	.	.	PUNCT
emaj-96	8	1	this	this	PRON
emaj-96	8	2	is	be	AUX
emaj-96	8	3	a	a	DET
emaj-96	8	4	strong	strong	ADJ
emaj-96	8	5	proof	proof	NOUN
emaj-96	8	6	and	and	CCONJ
emaj-96	8	7	indicator	indicator	NOUN
emaj-96	8	8	that	that	SCONJ
emaj-96	8	9	,	,	PUNCT
emaj-96	8	10	there	there	PRON
emaj-96	8	11	are	be	VERB
emaj-96	8	12	many	many	ADJ
emaj-96	8	13	accounting	accounting	NOUN
emaj-96	8	14	based	base	VERB
emaj-96	8	15	reasons	reason	NOUN
emaj-96	8	16	behind	behind	ADP
emaj-96	8	17	the	the	DET
emaj-96	8	18	occurrence	occurrence	NOUN
emaj-96	8	19	of	of	ADP
emaj-96	8	20	the	the	DET
emaj-96	8	21	financial	financial	ADJ
emaj-96	8	22	crises	crisis	NOUN
emaj-96	8	23	.	.	PUNCT
emaj-96	9	1	many	many	ADJ
emaj-96	9	2	examples	example	NOUN
emaj-96	9	3	can	can	AUX
emaj-96	9	4	be	be	AUX
emaj-96	9	5	given	give	VERB
emaj-96	9	6	showing	show	VERB
emaj-96	9	7	moving	move	VERB
emaj-96	9	8	away	away	ADV
emaj-96	9	9	from	from	ADP
emaj-96	9	10	the	the	DET
emaj-96	9	11	basic	basic	ADJ
emaj-96	9	12	principles	principle	NOUN
emaj-96	9	13	of	of	ADP
emaj-96	9	14	accounting	accounting	NOUN
emaj-96	9	15	rules	rule	NOUN
emaj-96	9	16	and	and	CCONJ
emaj-96	9	17	the	the	DET
emaj-96	9	18	general	general	ADJ
emaj-96	9	19	accounting	accounting	NOUN
emaj-96	9	20	concepts	concept	NOUN
emaj-96	9	21	.	.	PUNCT
emaj-96	10	1	moreover	moreover	ADV
emaj-96	10	2	,	,	PUNCT
emaj-96	10	3	institutions	institution	NOUN
emaj-96	10	4	being	be	AUX
emaj-96	10	5	not	not	PART
emaj-96	10	6	fully	fully	ADV
emaj-96	10	7	independent	independent	ADJ
emaj-96	10	8	,	,	PUNCT
emaj-96	10	9	running	run	VERB
emaj-96	10	10	creative	creative	ADJ
emaj-96	10	11	accounting	accounting	NOUN
emaj-96	10	12	practices	practice	NOUN
emaj-96	10	13	,	,	PUNCT
emaj-96	10	14	having	have	VERB
emaj-96	10	15	problems	problem	NOUN
emaj-96	10	16	with	with	ADP
emaj-96	10	17	fair	fair	ADJ
emaj-96	10	18	valuation	valuation	NOUN
emaj-96	10	19	and	and	CCONJ
emaj-96	10	20	transparency	transparency	NOUN
emaj-96	10	21	issues	issue	NOUN
emaj-96	10	22	,	,	PUNCT
emaj-96	10	23	presenting	present	VERB
emaj-96	10	24	unreal	unreal	ADJ
emaj-96	10	25	financial	financial	ADJ
emaj-96	10	26	reports	report	NOUN
emaj-96	10	27	,	,	PUNCT
emaj-96	10	28	and	and	CCONJ
emaj-96	10	29	sharing	share	VERB
emaj-96	10	30	misleading	mislead	VERB
emaj-96	10	31	audit	audit	NOUN
emaj-96	10	32	reports	report	NOUN
emaj-96	10	33	are	be	AUX
emaj-96	10	34	all	all	ADV
emaj-96	10	35	related	related	ADJ
emaj-96	10	36	to	to	ADP
emaj-96	10	37	financial	financial	ADJ
emaj-96	10	38	crises	crisis	NOUN
emaj-96	10	39	.	.	PUNCT
emaj-96	11	1	furthermore	furthermore	ADV
emaj-96	11	2	,	,	PUNCT
emaj-96	11	3	specific	specific	ADJ
emaj-96	11	4	businesses	business	NOUN
emaj-96	11	5	and	and	CCONJ
emaj-96	11	6	people	people	NOUN
emaj-96	11	7	abuse	abuse	VERB
emaj-96	11	8	accounting	accounting	NOUN
emaj-96	11	9	rules	rule	NOUN
emaj-96	11	10	,	,	PUNCT
emaj-96	11	11	standards	standard	NOUN
emaj-96	11	12	and	and	CCONJ
emaj-96	11	13	related	relate	VERB
emaj-96	11	14	legislation	legislation	NOUN
emaj-96	11	15	for	for	ADP
emaj-96	11	16	the	the	DET
emaj-96	11	17	sake	sake	NOUN
emaj-96	11	18	of	of	ADP
emaj-96	11	19	their	their	PRON
emaj-96	11	20	own	own	ADJ
emaj-96	11	21	interests	interest	NOUN
emaj-96	11	22	.	.	PUNCT
emaj-96	12	1	accounting	accounting	NOUN
emaj-96	12	2	and	and	CCONJ
emaj-96	12	3	finance	finance	NOUN
emaj-96	12	4	history	history	NOUN
emaj-96	12	5	has	have	AUX
emaj-96	12	6	shown	show	VERB
emaj-96	12	7	us	we	PRON
emaj-96	12	8	that	that	SCONJ
emaj-96	12	9	,	,	PUNCT
emaj-96	12	10	even	even	ADV
emaj-96	12	11	audit	audit	NOUN
emaj-96	12	12	institutions	institution	NOUN
emaj-96	12	13	,	,	PUNCT
emaj-96	12	14	credit	credit	NOUN
emaj-96	12	15	institutions	institution	NOUN
emaj-96	12	16	and	and	CCONJ
emaj-96	12	17	rating	rating	NOUN
emaj-96	12	18	agencies	agency	NOUN
emaj-96	12	19	are	be	AUX
emaj-96	12	20	getting	get	VERB
emaj-96	12	21	unfair	unfair	ADJ
emaj-96	12	22	advantages	advantage	NOUN
emaj-96	12	23	and	and	CCONJ
emaj-96	12	24	generating	generate	VERB
emaj-96	12	25	unethical	unethical	ADJ
emaj-96	12	26	cash	cash	NOUN
emaj-96	12	27	by	by	ADP
emaj-96	12	28	making	make	VERB
emaj-96	12	29	intentional	intentional	ADJ
emaj-96	12	30	accounting	accounting	NOUN
emaj-96	12	31	and	and	CCONJ
emaj-96	12	32	finance	finance	NOUN
emaj-96	12	33	errors	error	NOUN
emaj-96	12	34	,	,	PUNCT
emaj-96	12	35	which	which	PRON
emaj-96	12	36	is	be	AUX
emaj-96	12	37	actually	actually	ADV
emaj-96	12	38	categorized	categorize	VERB
emaj-96	12	39	as	as	ADP
emaj-96	12	40	fraud	fraud	NOUN
emaj-96	12	41	.	.	PUNCT
emaj-96	13	1	the	the	DET
emaj-96	13	2	aim	aim	NOUN
emaj-96	13	3	of	of	ADP
emaj-96	13	4	this	this	DET
emaj-96	13	5	study	study	NOUN
emaj-96	13	6	is	be	AUX
emaj-96	13	7	to	to	PART
emaj-96	13	8	analyze	analyze	VERB
emaj-96	13	9	financial	financial	ADJ
emaj-96	13	10	crises	crisis	NOUN
emaj-96	13	11	and	and	CCONJ
emaj-96	13	12	to	to	PART
emaj-96	13	13	determine	determine	VERB
emaj-96	13	14	if	if	SCONJ
emaj-96	13	15	accounting	accounting	NOUN
emaj-96	13	16	practices	practice	NOUN
emaj-96	13	17	have	have	VERB
emaj-96	13	18	any	any	DET
emaj-96	13	19	relationship	relationship	NOUN
emaj-96	13	20	with	with	ADP
emaj-96	13	21	financial	financial	ADJ
emaj-96	13	22	crises	crisis	NOUN
emaj-96	13	23	.	.	PUNCT
emaj-96	14	1	the	the	DET
emaj-96	14	2	research	research	NOUN
emaj-96	14	3	investigated	investigate	VERB
emaj-96	14	4	an	an	DET
emaj-96	14	5	oil	oil	NOUN
emaj-96	14	6	company	company	NOUN
emaj-96	14	7	’s	’s	PART
emaj-96	14	8	financial	financial	ADJ
emaj-96	14	9	and	and	CCONJ
emaj-96	14	10	operational	operational	ADJ
emaj-96	14	11	indicators	indicator	NOUN
emaj-96	14	12	before	before	ADP
emaj-96	14	13	and	and	CCONJ
emaj-96	14	14	after	after	ADP
emaj-96	14	15	the	the	DET
emaj-96	14	16	2008	2008	NUM
emaj-96	14	17	financial	financial	ADJ
emaj-96	14	18	crises	crisis	NOUN
emaj-96	14	19	with	with	ADP
emaj-96	14	20	related	related	ADJ
emaj-96	14	21	tables	table	NOUN
emaj-96	14	22	and	and	CCONJ
emaj-96	14	23	figures	figure	NOUN
emaj-96	14	24	.	.	PUNCT
emaj-96	15	1	also	also	ADV
emaj-96	15	2	,	,	PUNCT
emaj-96	15	3	an	an	DET
emaj-96	15	4	interview	interview	NOUN
emaj-96	15	5	was	be	AUX
emaj-96	15	6	run	run	VERB
emaj-96	15	7	with	with	ADP
emaj-96	15	8	the	the	DET
emaj-96	15	9	company	company	NOUN
emaj-96	15	10	’s	’s	PART
emaj-96	15	11	accounting	accounting	NOUN
emaj-96	15	12	officer	officer	NOUN
emaj-96	15	13	.	.	PUNCT
emaj-96	16	1	based	base	VERB
emaj-96	16	2	on	on	ADP
emaj-96	16	3	the	the	DET
emaj-96	16	4	statements	statement	NOUN
emaj-96	16	5	of	of	ADP
emaj-96	16	6	firm	firm	NOUN
emaj-96	16	7	’s	’s	PART
emaj-96	16	8	accounting	accounting	NOUN
emaj-96	16	9	officer	officer	NOUN
emaj-96	16	10	,	,	PUNCT
emaj-96	16	11	correct	correct	ADJ
emaj-96	16	12	accounting	accounting	NOUN
emaj-96	16	13	practices	practice	NOUN
emaj-96	16	14	defended	defend	VERB
emaj-96	16	15	firm	firm	ADJ
emaj-96	16	16	from	from	ADP
emaj-96	16	17	several	several	ADJ
emaj-96	16	18	negative	negative	ADJ
emaj-96	16	19	effects	effect	NOUN
emaj-96	16	20	of	of	ADP
emaj-96	16	21	the	the	DET
emaj-96	16	22	2008	2008	NUM
emaj-96	16	23	financial	financial	ADJ
emaj-96	16	24	crisis	crisis	NOUN
emaj-96	16	25	.	.	PUNCT
emaj-96	17	1	keywords	keyword	NOUN
emaj-96	17	2	:	:	PUNCT
emaj-96	17	3	accounting	accounting	NOUN
emaj-96	17	4	,	,	PUNCT
emaj-96	17	5	finance	finance	NOUN
emaj-96	17	6	,	,	PUNCT
emaj-96	17	7	financial	financial	ADJ
emaj-96	17	8	crisis	crisis	NOUN
emaj-96	17	9	,	,	PUNCT
emaj-96	17	10	accounting	accounting	NOUN
emaj-96	17	11	principles	principle	NOUN
emaj-96	17	12	,	,	PUNCT
emaj-96	17	13	auditing	auditing	NOUN
emaj-96	17	14	deficiency	deficiency	NOUN
emaj-96	17	15	new	new	ADJ
emaj-96	17	16	articles	article	NOUN
emaj-96	17	17	in	in	ADP
emaj-96	17	18	this	this	DET
emaj-96	17	19	journal	journal	NOUN
emaj-96	17	20	are	be	AUX
emaj-96	17	21	licensed	license	VERB
emaj-96	17	22	under	under	ADP
emaj-96	17	23	a	a	DET
emaj-96	17	24	creative	creative	ADJ
emaj-96	17	25	commons	common	NOUN
emaj-96	17	26	attribution	attribution	NOUN
emaj-96	17	27	3.0	3.0	NUM
emaj-96	17	28	united	unite	VERB
emaj-96	17	29	states	states	PROPN
emaj-96	17	30	license	license	NOUN
emaj-96	17	31	.	.	PUNCT
emaj-96	18	1	this	this	DET
emaj-96	18	2	journal	journal	NOUN
emaj-96	18	3	is	be	AUX
emaj-96	18	4	published	publish	VERB
emaj-96	18	5	by	by	ADP
emaj-96	18	6	the	the	DET
emaj-96	18	7	university	university	NOUN
emaj-96	18	8	library	library	NOUN
emaj-96	18	9	system	system	NOUN
emaj-96	18	10	of	of	ADP
emaj-96	18	11	the	the	DET
emaj-96	18	12	university	university	PROPN
emaj-96	18	13	of	of	ADP
emaj-96	18	14	pittsburgh	pittsburgh	PROPN
emaj-96	18	15	as	as	ADP
emaj-96	18	16	part	part	NOUN
emaj-96	18	17	of	of	ADP
emaj-96	18	18	its	its	PRON
emaj-96	18	19	d	d	NOUN
emaj-96	18	20	-	-	PUNCT
emaj-96	18	21	scribe	scribe	VERB
emaj-96	18	22	digital	digital	ADJ
emaj-96	18	23	publishing	publishing	NOUN
emaj-96	18	24	program	program	NOUN
emaj-96	18	25	,	,	PUNCT
emaj-96	18	26	and	and	CCONJ
emaj-96	18	27	is	be	AUX
emaj-96	18	28	cosponsored	cosponsor	VERB
emaj-96	18	29	by	by	ADP
emaj-96	18	30	the	the	DET
emaj-96	18	31	university	university	PROPN
emaj-96	18	32	of	of	ADP
emaj-96	18	33	pittsburgh	pittsburgh	PROPN
emaj-96	18	34	press	press	NOUN
emaj-96	18	35	.	.	PUNCT
emaj-96	19	1	volume	volume	NOUN
emaj-96	19	2	6	6	NUM
emaj-96	20	1	no	no	PRON
emaj-96	20	2	1	1	NUM
emaj-96	20	3	(	(	PUNCT
emaj-96	20	4	2016	2016	NUM
emaj-96	20	5	)	)	PUNCT
emaj-96	21	1	|	|	ADV
emaj-96	21	2	issn	issn	VERB
emaj-96	21	3	2158	2158	NUM
emaj-96	21	4	-	-	SYM
emaj-96	21	5	8708	8708	NUM
emaj-96	21	6	(	(	PUNCT
emaj-96	21	7	online	online	NOUN
emaj-96	21	8	)	)	PUNCT
emaj-96	21	9	|	|	ADV
emaj-96	21	10	doi	doi	X
emaj-96	21	11	10.5195	10.5195	NUM
emaj-96	21	12	/	/	SYM
emaj-96	21	13	emaj.2016.96	emaj.2016.96	NOUN
emaj-96	21	14	|	|	ADV
emaj-96	21	15	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-96	22	1	|	|	ADV
emaj-96	22	2	mailto:ismailerkancelik@gmail.com	mailto:ismailerkancelik@gmail.com	PROPN
emaj-96	22	3	http://www.library.pitt.edu/	http://www.library.pitt.edu/	PROPN
emaj-96	22	4	http://www.pitt.edu/	http://www.pitt.edu/	NOUN
emaj-96	22	5	http://www.library.pitt.edu/articles/digpubtype/index.html	http://www.library.pitt.edu/articles/digpubtype/index.html	X
emaj-96	22	6	http://www.upress.pitt.edu/upressindex.aspx	http://www.upress.pitt.edu/upressindex.aspx	NUM
emaj-96	22	7	http://creativecommons.org/licenses/by/3.0/us/	http://creativecommons.org/licenses/by/3.0/us/	NOUN
emaj-96	22	8	volume	volume	NOUN
emaj-96	22	9	6	6	NUM
emaj-96	22	10	no	no	DET
emaj-96	22	11	1	1	NUM
emaj-96	22	12	(	(	PUNCT
emaj-96	22	13	2016	2016	NUM
emaj-96	22	14	)	)	PUNCT
emaj-96	22	15	|	|	ADV
emaj-96	22	16	issn	issn	VERB
emaj-96	22	17	2158	2158	NUM
emaj-96	22	18	-	-	SYM
emaj-96	22	19	8708	8708	NUM
emaj-96	22	20	(	(	PUNCT
emaj-96	22	21	online	online	NOUN
emaj-96	22	22	)	)	PUNCT
emaj-96	22	23	|	|	ADV
emaj-96	22	24	doi	doi	X
emaj-96	22	25	10.5195	10.5195	NUM
emaj-96	22	26	/	/	SYM
emaj-96	22	27	emaj.2016.96	emaj.2016.96	NOUN
emaj-96	23	1	|	|	ADV
emaj-96	23	2	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-96	23	3	i̇smail	i̇smail	PROPN
emaj-96	23	4	erkan	erkan	PROPN
emaj-96	23	5	çelik	çelik	PROPN
emaj-96	23	6	emerging	emerge	VERB
emaj-96	23	7	markets	market	NOUN
emaj-96	23	8	journal	journal	NOUN
emaj-96	24	1	|	|	ADV
emaj-96	24	2	p	p	NOUN
emaj-96	24	3	a	a	DET
emaj-96	24	4	g	g	NOUN
emaj-96	24	5	e	e	NOUN
emaj-96	24	6	|47	|47	VERB
emaj-96	24	7	the	the	DET
emaj-96	24	8	relationship	relationship	NOUN
emaj-96	24	9	between	between	ADP
emaj-96	24	10	accounting	accounting	NOUN
emaj-96	24	11	practices	practice	NOUN
emaj-96	24	12	and	and	CCONJ
emaj-96	24	13	effects	effect	NOUN
emaj-96	24	14	of	of	ADP
emaj-96	24	15	financial	financial	ADJ
emaj-96	24	16	crisis	crisis	NOUN
emaj-96	24	17	in	in	ADP
emaj-96	24	18	turkey	turkey	NOUN
emaj-96	24	19	:	:	PUNCT
emaj-96	24	20	a	a	DET
emaj-96	24	21	case	case	NOUN
emaj-96	24	22	study	study	NOUN
emaj-96	24	23	on	on	ADP
emaj-96	24	24	an	an	DET
emaj-96	24	25	oil	oil	NOUN
emaj-96	24	26	company	company	NOUN
emaj-96	24	27	i̇smail	i̇smail	ADV
emaj-96	24	28	erkan	erkan	PROPN
emaj-96	24	29	çelik	çelik	PROPN
emaj-96	24	30	1	1	NUM
emaj-96	24	31	.	.	PUNCT
emaj-96	25	1	introduction	introduction	NOUN
emaj-96	25	2	the	the	DET
emaj-96	25	3	term	term	NOUN
emaj-96	25	4	crisis	crisis	NOUN
emaj-96	25	5	comes	come	VERB
emaj-96	25	6	from	from	ADP
emaj-96	25	7	the	the	DET
emaj-96	25	8	word	word	NOUN
emaj-96	25	9	krisis	krisis	NOUN
emaj-96	25	10	in	in	ADP
emaj-96	25	11	greek	greek	NOUN
emaj-96	25	12	and	and	CCONJ
emaj-96	25	13	latin	latin	NOUN
emaj-96	25	14	.	.	PUNCT
emaj-96	26	1	the	the	DET
emaj-96	26	2	word	word	NOUN
emaj-96	26	3	crisis	crisis	NOUN
emaj-96	26	4	is	be	AUX
emaj-96	26	5	used	use	VERB
emaj-96	26	6	as	as	ADP
emaj-96	26	7	a	a	DET
emaj-96	26	8	synonym	synonym	NOUN
emaj-96	26	9	for	for	ADP
emaj-96	26	10	concepts	concept	NOUN
emaj-96	26	11	such	such	ADJ
emaj-96	26	12	as	as	ADP
emaj-96	26	13	recession	recession	NOUN
emaj-96	26	14	and	and	CCONJ
emaj-96	26	15	depression	depression	NOUN
emaj-96	26	16	within	within	ADP
emaj-96	26	17	social	social	ADJ
emaj-96	26	18	sciences	science	NOUN
emaj-96	26	19	.	.	PUNCT
emaj-96	27	1	within	within	ADP
emaj-96	27	2	the	the	DET
emaj-96	27	3	economics	economics	NOUN
emaj-96	27	4	literature	literature	NOUN
emaj-96	27	5	on	on	ADP
emaj-96	27	6	the	the	DET
emaj-96	27	7	other	other	ADJ
emaj-96	27	8	hand	hand	NOUN
emaj-96	27	9	,	,	PUNCT
emaj-96	27	10	it	it	PRON
emaj-96	27	11	corresponds	correspond	VERB
emaj-96	27	12	to	to	ADP
emaj-96	27	13	those	those	DET
emaj-96	27	14	terms	term	NOUN
emaj-96	27	15	such	such	ADJ
emaj-96	27	16	as	as	ADP
emaj-96	27	17	depression	depression	NOUN
emaj-96	27	18	,	,	PUNCT
emaj-96	27	19	recession	recession	NOUN
emaj-96	27	20	,	,	PUNCT
emaj-96	27	21	impasse	impasse	NOUN
emaj-96	27	22	or	or	CCONJ
emaj-96	27	23	difficult	difficult	ADJ
emaj-96	27	24	period	period	NOUN
emaj-96	27	25	and	and	CCONJ
emaj-96	27	26	generally	generally	ADV
emaj-96	27	27	refers	refer	VERB
emaj-96	27	28	to	to	ADP
emaj-96	27	29	the	the	DET
emaj-96	27	30	totality	totality	NOUN
emaj-96	27	31	of	of	ADP
emaj-96	27	32	comprehensive	comprehensive	ADJ
emaj-96	27	33	problems	problem	NOUN
emaj-96	27	34	that	that	PRON
emaj-96	27	35	impact	impact	VERB
emaj-96	27	36	upon	upon	SCONJ
emaj-96	27	37	the	the	DET
emaj-96	27	38	current	current	ADJ
emaj-96	27	39	situation	situation	NOUN
emaj-96	27	40	and	and	CCONJ
emaj-96	27	41	the	the	DET
emaj-96	27	42	future	future	NOUN
emaj-96	27	43	of	of	ADP
emaj-96	27	44	enterprises	enterprise	NOUN
emaj-96	27	45	,	,	PUNCT
emaj-96	27	46	occur	occur	VERB
emaj-96	27	47	all	all	PRON
emaj-96	27	48	of	of	ADP
emaj-96	27	49	a	a	DET
emaj-96	27	50	sudden	sudden	ADJ
emaj-96	27	51	,	,	PUNCT
emaj-96	27	52	where	where	SCONJ
emaj-96	27	53	the	the	DET
emaj-96	27	54	affected	affected	ADJ
emaj-96	27	55	parties	party	NOUN
emaj-96	27	56	are	be	AUX
emaj-96	27	57	usually	usually	ADV
emaj-96	27	58	late	late	ADJ
emaj-96	27	59	in	in	ADP
emaj-96	27	60	taking	take	VERB
emaj-96	27	61	precautions	precaution	NOUN
emaj-96	27	62	and	and	CCONJ
emaj-96	27	63	that	that	PRON
emaj-96	27	64	change	change	VERB
emaj-96	27	65	the	the	DET
emaj-96	27	66	economic	economic	ADJ
emaj-96	27	67	operation	operation	NOUN
emaj-96	27	68	partially	partially	ADV
emaj-96	27	69	or	or	CCONJ
emaj-96	27	70	completely	completely	ADV
emaj-96	27	71	.	.	PUNCT
emaj-96	28	1	as	as	SCONJ
emaj-96	28	2	seen	see	VERB
emaj-96	28	3	above	above	ADV
emaj-96	28	4	,	,	PUNCT
emaj-96	28	5	the	the	DET
emaj-96	28	6	term	term	NOUN
emaj-96	28	7	crisis	crisis	NOUN
emaj-96	28	8	has	have	VERB
emaj-96	28	9	several	several	ADJ
emaj-96	28	10	definitions	definition	NOUN
emaj-96	28	11	.	.	PUNCT
emaj-96	29	1	however	however	ADV
emaj-96	29	2	,	,	PUNCT
emaj-96	29	3	most	most	ADV
emaj-96	29	4	generally	generally	ADV
emaj-96	29	5	it	it	PRON
emaj-96	29	6	is	be	AUX
emaj-96	29	7	defined	define	VERB
emaj-96	29	8	as	as	ADP
emaj-96	29	9	the	the	DET
emaj-96	29	10	tense	tense	ADJ
emaj-96	29	11	situation	situation	NOUN
emaj-96	29	12	that	that	PRON
emaj-96	29	13	can	can	AUX
emaj-96	29	14	not	not	PART
emaj-96	29	15	be	be	AUX
emaj-96	29	16	anticipated	anticipate	VERB
emaj-96	29	17	and	and	CCONJ
emaj-96	29	18	foreseen	foresee	VERB
emaj-96	29	19	beforehand	beforehand	ADV
emaj-96	29	20	,	,	PUNCT
emaj-96	29	21	where	where	SCONJ
emaj-96	29	22	prevention	prevention	NOUN
emaj-96	29	23	and	and	CCONJ
emaj-96	29	24	harmonization	harmonization	NOUN
emaj-96	29	25	mechanisms	mechanism	NOUN
emaj-96	29	26	remain	remain	VERB
emaj-96	29	27	inadequate	inadequate	ADJ
emaj-96	29	28	and	and	CCONJ
emaj-96	29	29	that	that	PRON
emaj-96	29	30	threatens	threaten	VERB
emaj-96	29	31	existing	exist	VERB
emaj-96	29	32	values	value	NOUN
emaj-96	29	33	,	,	PUNCT
emaj-96	29	34	objectives	objective	NOUN
emaj-96	29	35	and	and	CCONJ
emaj-96	29	36	assumptions	assumption	NOUN
emaj-96	29	37	.	.	PUNCT
emaj-96	30	1	concepts	concept	NOUN
emaj-96	30	2	such	such	ADJ
emaj-96	30	3	as	as	ADP
emaj-96	30	4	stress	stress	NOUN
emaj-96	30	5	,	,	PUNCT
emaj-96	30	6	concern	concern	NOUN
emaj-96	30	7	and	and	CCONJ
emaj-96	30	8	panic	panic	NOUN
emaj-96	30	9	are	be	AUX
emaj-96	30	10	the	the	DET
emaj-96	30	11	feelings	feeling	NOUN
emaj-96	30	12	experienced	experience	VERB
emaj-96	30	13	during	during	ADP
emaj-96	30	14	a	a	DET
emaj-96	30	15	crisis	crisis	NOUN
emaj-96	30	16	.	.	PUNCT
emaj-96	31	1	“	"	PUNCT
emaj-96	31	2	crises	crisis	NOUN
emaj-96	31	3	refer	refer	VERB
emaj-96	31	4	to	to	ADP
emaj-96	31	5	the	the	DET
emaj-96	31	6	fluctuations	fluctuation	NOUN
emaj-96	31	7	that	that	PRON
emaj-96	31	8	occur	occur	VERB
emaj-96	31	9	outside	outside	ADP
emaj-96	31	10	the	the	DET
emaj-96	31	11	limits	limit	NOUN
emaj-96	31	12	of	of	ADP
emaj-96	31	13	acceptable	acceptable	ADJ
emaj-96	31	14	change	change	NOUN
emaj-96	31	15	within	within	ADP
emaj-96	31	16	prices	price	NOUN
emaj-96	31	17	or	or	CCONJ
emaj-96	31	18	quantities	quantity	NOUN
emaj-96	31	19	in	in	ADP
emaj-96	31	20	a	a	DET
emaj-96	31	21	commodity	commodity	NOUN
emaj-96	31	22	,	,	PUNCT
emaj-96	31	23	service	service	NOUN
emaj-96	31	24	,	,	PUNCT
emaj-96	31	25	factoring	factoring	NOUN
emaj-96	31	26	and	and	CCONJ
emaj-96	31	27	foreign	foreign	ADJ
emaj-96	31	28	exchange	exchange	NOUN
emaj-96	31	29	markets	market	NOUN
emaj-96	31	30	”	"	PUNCT
emaj-96	31	31	(	(	PUNCT
emaj-96	31	32	kibritçioğlu	kibritçioğlu	NOUN
emaj-96	31	33	,	,	PUNCT
emaj-96	31	34	2000	2000	NUM
emaj-96	31	35	)	)	PUNCT
emaj-96	31	36	.	.	PUNCT
emaj-96	32	1	crises	crisis	NOUN
emaj-96	32	2	have	have	AUX
emaj-96	32	3	become	become	VERB
emaj-96	32	4	even	even	ADV
emaj-96	32	5	more	more	ADV
emaj-96	32	6	prevalent	prevalent	ADJ
emaj-96	32	7	as	as	SCONJ
emaj-96	32	8	the	the	DET
emaj-96	32	9	capital	capital	NOUN
emaj-96	32	10	system	system	NOUN
emaj-96	32	11	became	become	VERB
emaj-96	32	12	more	more	ADV
emaj-96	32	13	widespread	widespread	ADJ
emaj-96	32	14	with	with	ADP
emaj-96	32	15	the	the	DET
emaj-96	32	16	effect	effect	NOUN
emaj-96	32	17	of	of	ADP
emaj-96	32	18	the	the	DET
emaj-96	32	19	first	first	ADJ
emaj-96	32	20	industrial	industrial	ADJ
emaj-96	32	21	revolution	revolution	NOUN
emaj-96	32	22	.	.	PUNCT
emaj-96	33	1	this	this	DET
emaj-96	33	2	crisis	crisis	NOUN
emaj-96	33	3	also	also	ADV
emaj-96	33	4	named	name	VERB
emaj-96	33	5	as	as	ADP
emaj-96	33	6	the	the	DET
emaj-96	33	7	production	production	NOUN
emaj-96	33	8	crisis	crisis	NOUN
emaj-96	33	9	in	in	ADP
emaj-96	33	10	1825	1825	NUM
emaj-96	33	11	,	,	PUNCT
emaj-96	33	12	had	have	VERB
emaj-96	33	13	a	a	DET
emaj-96	33	14	significant	significant	ADJ
emaj-96	33	15	adverse	adverse	ADJ
emaj-96	33	16	impact	impact	NOUN
emaj-96	33	17	on	on	ADP
emaj-96	33	18	great	great	ADJ
emaj-96	33	19	britain	britain	PROPN
emaj-96	33	20	.	.	PUNCT
emaj-96	34	1	respectively	respectively	ADV
emaj-96	34	2	,	,	PUNCT
emaj-96	34	3	the	the	DET
emaj-96	34	4	crisis	crisis	NOUN
emaj-96	34	5	in	in	ADP
emaj-96	34	6	1836	1836	NUM
emaj-96	34	7	had	have	AUX
emaj-96	34	8	included	include	VERB
emaj-96	34	9	usa	usa	PROPN
emaj-96	34	10	in	in	ADP
emaj-96	34	11	the	the	DET
emaj-96	34	12	chain	chain	NOUN
emaj-96	34	13	of	of	ADP
emaj-96	34	14	countries	country	NOUN
emaj-96	34	15	affected	affect	VERB
emaj-96	34	16	whereas	whereas	SCONJ
emaj-96	34	17	the	the	DET
emaj-96	34	18	following	follow	VERB
emaj-96	34	19	crisis	crisis	NOUN
emaj-96	34	20	that	that	PRON
emaj-96	34	21	occurred	occur	VERB
emaj-96	34	22	in	in	ADP
emaj-96	34	23	1847	1847	NUM
emaj-96	34	24	included	include	VERB
emaj-96	34	25	almost	almost	ADV
emaj-96	34	26	all	all	PRON
emaj-96	34	27	of	of	ADP
emaj-96	34	28	the	the	DET
emaj-96	34	29	european	european	ADJ
emaj-96	34	30	countries	country	NOUN
emaj-96	34	31	.	.	PUNCT
emaj-96	35	1	as	as	ADP
emaj-96	35	2	a	a	DET
emaj-96	35	3	result	result	NOUN
emaj-96	35	4	of	of	ADP
emaj-96	35	5	this	this	DET
emaj-96	35	6	crisis	crisis	NOUN
emaj-96	35	7	,	,	PUNCT
emaj-96	35	8	production	production	NOUN
emaj-96	35	9	activities	activity	NOUN
emaj-96	35	10	were	be	AUX
emaj-96	35	11	adversely	adversely	ADV
emaj-96	35	12	affected	affect	VERB
emaj-96	35	13	within	within	ADP
emaj-96	35	14	the	the	DET
emaj-96	35	15	production	production	NOUN
emaj-96	35	16	industry	industry	NOUN
emaj-96	35	17	,	,	PUNCT
emaj-96	35	18	consumption	consumption	NOUN
emaj-96	35	19	levels	level	NOUN
emaj-96	35	20	were	be	AUX
emaj-96	35	21	reduced	reduce	VERB
emaj-96	35	22	and	and	CCONJ
emaj-96	35	23	unemployment	unemployment	NOUN
emaj-96	35	24	levels	level	NOUN
emaj-96	35	25	increased	increase	VERB
emaj-96	35	26	rapidly	rapidly	ADV
emaj-96	35	27	.	.	PUNCT
emaj-96	36	1	pursuant	pursuant	ADJ
emaj-96	36	2	to	to	ADP
emaj-96	36	3	this	this	DET
emaj-96	36	4	crisis	crisis	NOUN
emaj-96	36	5	,	,	PUNCT
emaj-96	36	6	another	another	DET
emaj-96	36	7	crisis	crisis	NOUN
emaj-96	36	8	occurred	occur	VERB
emaj-96	36	9	in	in	ADP
emaj-96	36	10	1873	1873	NUM
emaj-96	36	11	affecting	affect	VERB
emaj-96	36	12	austria	austria	PROPN
emaj-96	36	13	and	and	CCONJ
emaj-96	36	14	germany	germany	PROPN
emaj-96	36	15	and	and	CCONJ
emaj-96	36	16	continued	continue	VERB
emaj-96	36	17	until	until	ADP
emaj-96	36	18	1879	1879	NUM
emaj-96	36	19	.	.	PUNCT
emaj-96	37	1	the	the	DET
emaj-96	37	2	end	end	NOUN
emaj-96	37	3	of	of	ADP
emaj-96	37	4	the	the	DET
emaj-96	37	5	capitalist	capitalist	ADJ
emaj-96	37	6	era	era	NOUN
emaj-96	37	7	and	and	CCONJ
emaj-96	37	8	the	the	DET
emaj-96	37	9	start	start	NOUN
emaj-96	37	10	of	of	ADP
emaj-96	37	11	the	the	DET
emaj-96	37	12	imperialist	imperialist	ADJ
emaj-96	37	13	era	era	NOUN
emaj-96	37	14	are	be	AUX
emaj-96	37	15	also	also	ADV
emaj-96	37	16	marked	mark	VERB
emaj-96	37	17	with	with	ADP
emaj-96	37	18	the	the	DET
emaj-96	37	19	crisis	crisis	NOUN
emaj-96	37	20	between	between	ADP
emaj-96	37	21	1900	1900	NUM
emaj-96	37	22	-	-	SYM
emaj-96	37	23	1903	1903	NUM
emaj-96	37	24	.	.	PUNCT
emaj-96	38	1	1929	1929	NUM
emaj-96	38	2	crisis	crisis	NOUN
emaj-96	38	3	which	which	PRON
emaj-96	38	4	has	have	VERB
emaj-96	38	5	a	a	DET
emaj-96	38	6	considerably	considerably	ADV
emaj-96	38	7	differentiated	differentiate	VERB
emaj-96	38	8	scope	scope	NOUN
emaj-96	38	9	and	and	CCONJ
emaj-96	38	10	impact	impact	NOUN
emaj-96	38	11	in	in	ADP
emaj-96	38	12	comparison	comparison	NOUN
emaj-96	38	13	to	to	ADP
emaj-96	38	14	the	the	DET
emaj-96	38	15	crises	crisis	NOUN
emaj-96	38	16	that	that	PRON
emaj-96	38	17	occurred	occur	VERB
emaj-96	38	18	in	in	ADP
emaj-96	38	19	the	the	DET
emaj-96	38	20	past	past	NOUN
emaj-96	38	21	,	,	PUNCT
emaj-96	38	22	is	be	AUX
emaj-96	38	23	also	also	ADV
emaj-96	38	24	described	describe	VERB
emaj-96	38	25	as	as	ADP
emaj-96	38	26	the	the	DET
emaj-96	38	27	"	"	PUNCT
emaj-96	38	28	great	great	ADJ
emaj-96	38	29	depression	depression	NOUN
emaj-96	38	30	"	"	PUNCT
emaj-96	38	31	.	.	PUNCT
emaj-96	39	1	the	the	DET
emaj-96	39	2	underlying	underlying	ADJ
emaj-96	39	3	reason	reason	NOUN
emaj-96	39	4	for	for	ADP
emaj-96	39	5	this	this	DET
emaj-96	39	6	crisis	crisis	NOUN
emaj-96	39	7	was	be	AUX
emaj-96	39	8	the	the	DET
emaj-96	39	9	collapse	collapse	NOUN
emaj-96	39	10	of	of	ADP
emaj-96	39	11	the	the	DET
emaj-96	39	12	stock	stock	NOUN
emaj-96	39	13	exchange	exchange	NOUN
emaj-96	39	14	and	and	CCONJ
emaj-96	39	15	its	its	PRON
emaj-96	39	16	destructive	destructive	ADJ
emaj-96	39	17	effects	effect	NOUN
emaj-96	39	18	.	.	PUNCT
emaj-96	40	1	in	in	ADP
emaj-96	40	2	order	order	NOUN
emaj-96	40	3	to	to	PART
emaj-96	40	4	explain	explain	VERB
emaj-96	40	5	the	the	DET
emaj-96	40	6	crisis	crisis	NOUN
emaj-96	40	7	that	that	PRON
emaj-96	40	8	occurred	occur	VERB
emaj-96	40	9	during	during	ADP
emaj-96	40	10	that	that	DET
emaj-96	40	11	period	period	NOUN
emaj-96	40	12	,	,	PUNCT
emaj-96	40	13	it	it	PRON
emaj-96	40	14	would	would	AUX
emaj-96	40	15	be	be	AUX
emaj-96	40	16	appropriate	appropriate	ADJ
emaj-96	40	17	to	to	PART
emaj-96	40	18	elaborate	elaborate	VERB
emaj-96	40	19	on	on	ADP
emaj-96	40	20	it	it	PRON
emaj-96	40	21	by	by	ADP
emaj-96	40	22	using	use	VERB
emaj-96	40	23	examples	example	NOUN
emaj-96	40	24	.	.	PUNCT
emaj-96	41	1	while	while	SCONJ
emaj-96	41	2	the	the	DET
emaj-96	41	3	unemployment	unemployment	NOUN
emaj-96	41	4	levels	level	NOUN
emaj-96	41	5	were	be	AUX
emaj-96	41	6	at	at	ADP
emaj-96	41	7	3.2	3.2	NUM
emaj-96	41	8	in	in	ADP
emaj-96	41	9	1929	1929	NUM
emaj-96	41	10	,	,	PUNCT
emaj-96	41	11	it	it	PRON
emaj-96	41	12	had	have	AUX
emaj-96	41	13	escalated	escalate	VERB
emaj-96	41	14	to	to	ADP
emaj-96	41	15	24.9	24.9	NUM
emaj-96	41	16	in	in	ADP
emaj-96	41	17	1932	1932	NUM
emaj-96	41	18	.	.	PUNCT
emaj-96	42	1	gross	gross	ADJ
emaj-96	42	2	domestic	domestic	ADJ
emaj-96	42	3	product	product	NOUN
emaj-96	42	4	(	(	PUNCT
emaj-96	42	5	gdp	gdp	NOUN
emaj-96	42	6	)	)	PUNCT
emaj-96	42	7	decreased	decrease	VERB
emaj-96	42	8	from	from	ADP
emaj-96	42	9	103	103	NUM
emaj-96	42	10	billion	billion	NUM
emaj-96	42	11	dollars	dollar	NOUN
emaj-96	42	12	to	to	ADP
emaj-96	42	13	56	56	NUM
emaj-96	42	14	billion	billion	NUM
emaj-96	42	15	dollars	dollar	NOUN
emaj-96	42	16	.	.	PUNCT
emaj-96	43	1	this	this	DET
emaj-96	43	2	crisis	crisis	NOUN
emaj-96	43	3	impacted	impact	VERB
emaj-96	43	4	upon	upon	SCONJ
emaj-96	43	5	the	the	DET
emaj-96	43	6	entire	entire	ADJ
emaj-96	43	7	globe	globe	NOUN
emaj-96	43	8	.	.	PUNCT
emaj-96	44	1	at	at	ADP
emaj-96	44	2	the	the	DET
emaj-96	44	3	end	end	NOUN
emaj-96	44	4	of	of	ADP
emaj-96	44	5	world	world	PROPN
emaj-96	44	6	war	war	PROPN
emaj-96	44	7	ii	ii	PROPN
emaj-96	44	8	,	,	PUNCT
emaj-96	44	9	the	the	DET
emaj-96	44	10	crisis	crisis	NOUN
emaj-96	44	11	that	that	PRON
emaj-96	44	12	occurred	occur	VERB
emaj-96	44	13	between	between	ADP
emaj-96	44	14	1970	1970	NUM
emaj-96	44	15	and	and	CCONJ
emaj-96	44	16	1980	1980	NUM
emaj-96	44	17	was	be	AUX
emaj-96	44	18	the	the	DET
emaj-96	44	19	first	first	ADJ
emaj-96	44	20	global	global	ADJ
emaj-96	44	21	crisis	crisis	NOUN
emaj-96	44	22	witnessed	witness	VERB
emaj-96	44	23	and	and	CCONJ
emaj-96	44	24	this	this	DET
emaj-96	44	25	ten	ten	NUM
emaj-96	44	26	-	-	PUNCT
emaj-96	44	27	year	year	NOUN
emaj-96	44	28	period	period	NOUN
emaj-96	44	29	is	be	AUX
emaj-96	44	30	characterized	characterize	VERB
emaj-96	44	31	as	as	ADP
emaj-96	44	32	the	the	DET
emaj-96	44	33	"	"	PUNCT
emaj-96	44	34	lost	lose	VERB
emaj-96	44	35	ten	ten	NUM
emaj-96	44	36	years	year	NOUN
emaj-96	44	37	"	"	PUNCT
emaj-96	44	38	.	.	PUNCT
emaj-96	45	1	during	during	ADP
emaj-96	45	2	this	this	DET
emaj-96	45	3	period	period	NOUN
emaj-96	45	4	,	,	PUNCT
emaj-96	45	5	15	15	NUM
emaj-96	45	6	million	million	NUM
emaj-96	45	7	people	people	NOUN
emaj-96	45	8	were	be	AUX
emaj-96	45	9	left	leave	VERB
emaj-96	45	10	unemployed	unemployed	ADJ
emaj-96	45	11	and	and	CCONJ
emaj-96	45	12	10	10	NUM
emaj-96	45	13	million	million	NUM
emaj-96	45	14	people	people	NOUN
emaj-96	45	15	had	have	VERB
emaj-96	45	16	to	to	PART
emaj-96	45	17	manage	manage	VERB
emaj-96	45	18	by	by	ADP
emaj-96	45	19	undertaking	undertake	VERB
emaj-96	45	20	short	short	ADJ
emaj-96	45	21	-	-	PUNCT
emaj-96	45	22	term	term	NOUN
emaj-96	45	23	,	,	PUNCT
emaj-96	45	24	temporary	temporary	ADJ
emaj-96	45	25	works	work	NOUN
emaj-96	45	26	.	.	PUNCT
emaj-96	46	1	during	during	ADP
emaj-96	46	2	the	the	DET
emaj-96	46	3	1990s	1990	NOUN
emaj-96	46	4	and	and	CCONJ
emaj-96	46	5	2000s	2000	NOUN
emaj-96	46	6	,	,	PUNCT
emaj-96	46	7	numerous	numerous	ADJ
emaj-96	46	8	crises	crisis	NOUN
emaj-96	46	9	were	be	AUX
emaj-96	46	10	witnessed	witness	VERB
emaj-96	46	11	across	across	ADP
emaj-96	46	12	the	the	DET
emaj-96	46	13	globe	globe	NOUN
emaj-96	46	14	.	.	PUNCT
emaj-96	47	1	the	the	DET
emaj-96	47	2	most	most	ADV
emaj-96	47	3	important	important	ADJ
emaj-96	47	4	of	of	ADP
emaj-96	47	5	these	these	DET
emaj-96	47	6	crises	crisis	NOUN
emaj-96	47	7	include	include	VERB
emaj-96	47	8	the	the	DET
emaj-96	47	9	following	following	NOUN
emaj-96	47	10	:	:	PUNCT
emaj-96	47	11	crises	crisis	NOUN
emaj-96	47	12	affecting	affect	VERB
emaj-96	47	13	the	the	DET
emaj-96	47	14	exchange	exchange	NOUN
emaj-96	47	15	rate	rate	NOUN
emaj-96	47	16	mechanism	mechanism	NOUN
emaj-96	47	17	(	(	PUNCT
emaj-96	47	18	erm	erm	PROPN
emaj-96	47	19	)	)	PUNCT
emaj-96	47	20	in	in	ADP
emaj-96	47	21	the	the	DET
emaj-96	47	22	european	european	ADJ
emaj-96	47	23	monetary	monetary	ADJ
emaj-96	47	24	system	system	NOUN
emaj-96	47	25	between	between	ADP
emaj-96	47	26	1992	1992	NUM
emaj-96	47	27	-	-	SYM
emaj-96	47	28	1993	1993	NUM
emaj-96	47	29	tequila	tequila	NOUN
emaj-96	47	30	crisis	crisis	NOUN
emaj-96	47	31	that	that	PRON
emaj-96	47	32	occurred	occur	VERB
emaj-96	47	33	in	in	ADP
emaj-96	47	34	latin	latin	PROPN
emaj-96	47	35	america	america	PROPN
emaj-96	47	36	between	between	ADP
emaj-96	47	37	1994	1994	NUM
emaj-96	47	38	-	-	SYM
emaj-96	47	39	1995	1995	NUM
emaj-96	47	40	pursuant	pursuant	NOUN
emaj-96	47	41	to	to	ADP
emaj-96	47	42	the	the	DET
emaj-96	47	43	crisis	crisis	NOUN
emaj-96	47	44	in	in	ADP
emaj-96	47	45	mexico	mexico	PROPN
emaj-96	47	46	-currency	-currency	NOUN
emaj-96	47	47	and	and	CCONJ
emaj-96	47	48	banking	banking	NOUN
emaj-96	47	49	crisis	crisis	NOUN
emaj-96	47	50	that	that	PRON
emaj-96	47	51	took	take	VERB
emaj-96	47	52	place	place	NOUN
emaj-96	47	53	in	in	ADP
emaj-96	47	54	19941995	19941995	NUM
emaj-96	47	55	in	in	ADP
emaj-96	47	56	turkey	turkey	NOUN
emaj-96	47	57	financial	financial	ADJ
emaj-96	47	58	crisis	crisis	NOUN
emaj-96	47	59	that	that	PRON
emaj-96	47	60	started	start	VERB
emaj-96	47	61	in	in	ADP
emaj-96	47	62	thailand	thailand	PROPN
emaj-96	47	63	,	,	PUNCT
emaj-96	47	64	indonesia	indonesia	PROPN
emaj-96	47	65	,	,	PUNCT
emaj-96	47	66	south	south	PROPN
emaj-96	47	67	korea	korea	PROPN
emaj-96	47	68	and	and	CCONJ
emaj-96	47	69	malaysia	malaysia	PROPN
emaj-96	47	70	in	in	ADP
emaj-96	47	71	1997	1997	NUM
emaj-96	47	72	-	-	SYM
emaj-96	47	73	1998	1998	NUM
emaj-96	47	74	and	and	CCONJ
emaj-96	47	75	the	the	DET
emaj-96	47	76	impacts	impact	NOUN
emaj-96	47	77	of	of	ADP
emaj-96	47	78	which	which	PRON
emaj-96	47	79	extended	extend	VERB
emaj-96	47	80	to	to	ADP
emaj-96	47	81	several	several	ADJ
emaj-96	47	82	countries	country	NOUN
emaj-96	47	83	outside	outside	ADP
emaj-96	47	84	the	the	DET
emaj-96	47	85	region	region	NOUN
emaj-96	47	86	including	include	VERB
emaj-96	47	87	other	other	ADJ
emaj-96	47	88	asian	asian	ADJ
emaj-96	47	89	countries	country	NOUN
emaj-96	47	90	first	first	ADV
emaj-96	47	91	and	and	CCONJ
emaj-96	47	92	other	other	ADJ
emaj-96	47	93	oecd	oecd	PROPN
emaj-96	47	94	countries	country	NOUN
emaj-96	47	95	afterwards	afterwards	ADV
emaj-96	47	96	crises	crisis	NOUN
emaj-96	47	97	that	that	PRON
emaj-96	47	98	occurred	occur	VERB
emaj-96	47	99	in	in	ADP
emaj-96	47	100	russia	russia	PROPN
emaj-96	47	101	and	and	CCONJ
emaj-96	47	102	brazil	brazil	PROPN
emaj-96	47	103	in	in	ADP
emaj-96	47	104	1998	1998	NUM
emaj-96	47	105	in	in	ADP
emaj-96	47	106	parallel	parallel	NOUN
emaj-96	47	107	to	to	ADP
emaj-96	47	108	the	the	DET
emaj-96	47	109	asian	asian	ADJ
emaj-96	47	110	crisis	crisis	NOUN
emaj-96	47	111	currency	currency	NOUN
emaj-96	47	112	and	and	CCONJ
emaj-96	47	113	banking	banking	NOUN
emaj-96	47	114	crises	crisis	NOUN
emaj-96	47	115	that	that	PRON
emaj-96	47	116	occurred	occur	VERB
emaj-96	47	117	in	in	ADP
emaj-96	47	118	november	november	PROPN
emaj-96	47	119	2000	2000	NUM
emaj-96	47	120	and	and	CCONJ
emaj-96	47	121	february	february	PROPN
emaj-96	47	122	2001	2001	NUM
emaj-96	47	123	in	in	ADP
emaj-96	47	124	turkey	turkey	PROPN
emaj-96	47	125	financial	financial	ADJ
emaj-96	47	126	crisis	crisis	NOUN
emaj-96	47	127	that	that	PRON
emaj-96	47	128	started	start	VERB
emaj-96	47	129	in	in	ADP
emaj-96	47	130	2001	2001	NUM
emaj-96	47	131	in	in	ADP
emaj-96	47	132	argentina	argentina	PROPN
emaj-96	47	133	and	and	CCONJ
emaj-96	47	134	caused	cause	VERB
emaj-96	47	135	a	a	DET
emaj-96	47	136	deep	deep	ADJ
emaj-96	47	137	economic	economic	ADJ
emaj-96	47	138	and	and	CCONJ
emaj-96	47	139	social	social	ADJ
emaj-96	47	140	collapse	collapse	NOUN
emaj-96	47	141	with	with	ADP
emaj-96	47	142	its	its	PRON
emaj-96	47	143	effects	effect	NOUN
emaj-96	47	144	still	still	ADV
emaj-96	47	145	on	on	ADV
emaj-96	47	146	-	-	PUNCT
emaj-96	47	147	going	go	VERB
emaj-96	47	148	after	after	ADP
emaj-96	47	149	the	the	DET
emaj-96	47	150	1980s	1980s	NUM
emaj-96	47	151	,	,	PUNCT
emaj-96	47	152	crises	crisis	NOUN
emaj-96	47	153	have	have	AUX
emaj-96	47	154	occurred	occur	VERB
emaj-96	47	155	consecutively	consecutively	ADV
emaj-96	47	156	due	due	ADP
emaj-96	47	157	to	to	ADP
emaj-96	47	158	the	the	DET
emaj-96	47	159	effects	effect	NOUN
emaj-96	47	160	of	of	ADP
emaj-96	47	161	globalization	globalization	NOUN
emaj-96	47	162	and	and	CCONJ
emaj-96	47	163	it	it	PRON
emaj-96	47	164	has	have	AUX
emaj-96	47	165	come	come	VERB
emaj-96	47	166	to	to	ADP
emaj-96	47	167	such	such	DET
emaj-96	47	168	a	a	DET
emaj-96	47	169	point	point	NOUN
emaj-96	47	170	that	that	SCONJ
emaj-96	47	171	first	first	ADJ
emaj-96	47	172	,	,	PUNCT
emaj-96	47	173	second	second	ADJ
emaj-96	47	174	and	and	CCONJ
emaj-96	47	175	third	third	ADJ
emaj-96	47	176	crisis	crisis	NOUN
emaj-96	47	177	models	model	NOUN
emaj-96	47	178	were	be	AUX
emaj-96	47	179	developed	develop	VERB
emaj-96	47	180	to	to	PART
emaj-96	47	181	explain	explain	VERB
emaj-96	47	182	the	the	DET
emaj-96	47	183	crises	crisis	NOUN
emaj-96	47	184	experienced	experience	VERB
emaj-96	47	185	over	over	ADP
emaj-96	47	186	the	the	DET
emaj-96	47	187	last	last	ADJ
emaj-96	47	188	thirty	thirty	NUM
emaj-96	47	189	years	year	NOUN
emaj-96	47	190	and	and	CCONJ
emaj-96	47	191	scholars	scholar	NOUN
emaj-96	47	192	had	have	VERB
emaj-96	47	193	to	to	PART
emaj-96	47	194	develop	develop	VERB
emaj-96	47	195	a	a	DET
emaj-96	47	196	new	new	ADJ
emaj-96	47	197	model	model	NOUN
emaj-96	47	198	to	to	PART
emaj-96	47	199	elucidate	elucidate	VERB
emaj-96	47	200	this	this	DET
emaj-96	47	201	crisis	crisis	NOUN
emaj-96	47	202	which	which	PRON
emaj-96	47	203	occurred	occur	VERB
emaj-96	47	204	pursuant	pursuant	ADV
emaj-96	47	205	to	to	ADP
emaj-96	47	206	the	the	DET
emaj-96	47	207	crisis	crisis	NOUN
emaj-96	47	208	in	in	ADP
emaj-96	47	209	2008	2008	NUM
emaj-96	47	210	.	.	PUNCT
emaj-96	48	1	volume	volume	NOUN
emaj-96	48	2	6	6	NUM
emaj-96	49	1	no	no	PRON
emaj-96	49	2	1	1	NUM
emaj-96	49	3	(	(	PUNCT
emaj-96	49	4	2016	2016	NUM
emaj-96	49	5	)	)	PUNCT
emaj-96	50	1	|	|	ADV
emaj-96	50	2	issn	issn	VERB
emaj-96	50	3	2158	2158	NUM
emaj-96	50	4	-	-	SYM
emaj-96	50	5	8708	8708	NUM
emaj-96	50	6	(	(	PUNCT
emaj-96	50	7	online	online	NOUN
emaj-96	50	8	)	)	PUNCT
emaj-96	50	9	|	|	ADV
emaj-96	50	10	doi	doi	X
emaj-96	50	11	10.5195	10.5195	NUM
emaj-96	50	12	/	/	SYM
emaj-96	50	13	emaj.2016.96	emaj.2016.96	NOUN
emaj-96	50	14	|	|	ADV
emaj-96	50	15	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-96	50	16	the	the	DET
emaj-96	50	17	relationship	relationship	NOUN
emaj-96	50	18	between	between	ADP
emaj-96	50	19	accounting	accounting	NOUN
emaj-96	50	20	practices	practice	NOUN
emaj-96	50	21	and	and	CCONJ
emaj-96	50	22	effects	effect	NOUN
emaj-96	50	23	of	of	ADP
emaj-96	50	24	financial	financial	ADJ
emaj-96	50	25	crisis	crisis	NOUN
emaj-96	50	26	in	in	ADP
emaj-96	50	27	turkey	turkey	NOUN
emaj-96	50	28	:	:	PUNCT
emaj-96	50	29	a	a	DET
emaj-96	50	30	case	case	NOUN
emaj-96	50	31	study	study	NOUN
emaj-96	50	32	on	on	ADP
emaj-96	50	33	an	an	DET
emaj-96	50	34	oil	oil	NOUN
emaj-96	50	35	company	company	NOUN
emaj-96	50	36	page	page	NOUN
emaj-96	50	37	|48|	|48|	NOUN
emaj-96	50	38	emerging	emerge	VERB
emaj-96	50	39	markets	market	NOUN
emaj-96	50	40	journal	journal	NOUN
emaj-96	50	41	economic	economic	ADJ
emaj-96	50	42	crises	crisis	NOUN
emaj-96	50	43	are	be	AUX
emaj-96	50	44	classified	classify	VERB
emaj-96	50	45	in	in	ADP
emaj-96	50	46	two	two	NUM
emaj-96	50	47	categories	category	NOUN
emaj-96	50	48	as	as	ADP
emaj-96	50	49	real	real	ADJ
emaj-96	50	50	economy	economy	NOUN
emaj-96	50	51	crises	crisis	NOUN
emaj-96	50	52	and	and	CCONJ
emaj-96	50	53	financial	financial	ADJ
emaj-96	50	54	industry	industry	NOUN
emaj-96	50	55	crises	crisis	NOUN
emaj-96	50	56	.	.	PUNCT
emaj-96	51	1	these	these	DET
emaj-96	51	2	two	two	NUM
emaj-96	51	3	crises	crisis	NOUN
emaj-96	51	4	also	also	ADV
emaj-96	51	5	affect	affect	VERB
emaj-96	51	6	different	different	ADJ
emaj-96	51	7	industries	industry	NOUN
emaj-96	51	8	.	.	PUNCT
emaj-96	52	1	we	we	PRON
emaj-96	52	2	can	can	AUX
emaj-96	52	3	list	list	VERB
emaj-96	52	4	real	real	ADJ
emaj-96	52	5	economy	economy	NOUN
emaj-96	52	6	crises	crisis	NOUN
emaj-96	52	7	as	as	ADP
emaj-96	52	8	inflation	inflation	NOUN
emaj-96	52	9	crises	crisis	NOUN
emaj-96	52	10	,	,	PUNCT
emaj-96	52	11	recession	recession	NOUN
emaj-96	52	12	crises	crisis	NOUN
emaj-96	52	13	and	and	CCONJ
emaj-96	52	14	unemployment	unemployment	NOUN
emaj-96	52	15	crises	crisis	NOUN
emaj-96	52	16	.	.	PUNCT
emaj-96	53	1	financial	financial	ADJ
emaj-96	53	2	crises	crisis	NOUN
emaj-96	53	3	on	on	ADP
emaj-96	53	4	the	the	DET
emaj-96	53	5	other	other	ADJ
emaj-96	53	6	hand	hand	NOUN
emaj-96	53	7	can	can	AUX
emaj-96	53	8	be	be	AUX
emaj-96	53	9	categorized	categorize	VERB
emaj-96	53	10	as	as	ADP
emaj-96	53	11	banking	banking	NOUN
emaj-96	53	12	,	,	PUNCT
emaj-96	53	13	monetary	monetary	ADJ
emaj-96	53	14	,	,	PUNCT
emaj-96	53	15	foreign	foreign	ADJ
emaj-96	53	16	debt	debt	NOUN
emaj-96	53	17	and	and	CCONJ
emaj-96	53	18	systemic	systemic	ADJ
emaj-96	53	19	financial	financial	ADJ
emaj-96	53	20	crises	crisis	NOUN
emaj-96	53	21	.	.	PUNCT
emaj-96	54	1	these	these	DET
emaj-96	54	2	crises	crisis	NOUN
emaj-96	54	3	are	be	AUX
emaj-96	54	4	generally	generally	ADV
emaj-96	54	5	successive	successive	ADJ
emaj-96	54	6	.	.	PUNCT
emaj-96	55	1	for	for	ADP
emaj-96	55	2	this	this	DET
emaj-96	55	3	reason	reason	NOUN
emaj-96	55	4	,	,	PUNCT
emaj-96	55	5	they	they	PRON
emaj-96	55	6	can	can	AUX
emaj-96	55	7	not	not	PART
emaj-96	55	8	be	be	AUX
emaj-96	55	9	distinguished	distinguish	VERB
emaj-96	55	10	from	from	ADP
emaj-96	55	11	each	each	DET
emaj-96	55	12	other	other	ADJ
emaj-96	55	13	with	with	ADP
emaj-96	55	14	very	very	ADV
emaj-96	55	15	clear	clear	ADJ
emaj-96	55	16	distinctions	distinction	NOUN
emaj-96	55	17	.	.	PUNCT
emaj-96	56	1	financial	financial	ADJ
emaj-96	56	2	crises	crisis	NOUN
emaj-96	56	3	are	be	AUX
emaj-96	56	4	referred	refer	VERB
emaj-96	56	5	to	to	ADP
emaj-96	56	6	as	as	ADP
emaj-96	56	7	the	the	DET
emaj-96	56	8	panicking	panic	VERB
emaj-96	56	9	experienced	experience	VERB
emaj-96	56	10	from	from	ADP
emaj-96	56	11	a	a	DET
emaj-96	56	12	financial	financial	ADJ
emaj-96	56	13	perspective	perspective	NOUN
emaj-96	56	14	and	and	CCONJ
emaj-96	56	15	the	the	DET
emaj-96	56	16	consequences	consequence	NOUN
emaj-96	56	17	of	of	ADP
emaj-96	56	18	these	these	DET
emaj-96	56	19	panics	panic	NOUN
emaj-96	56	20	or	or	CCONJ
emaj-96	56	21	the	the	DET
emaj-96	56	22	boom	boom	NOUN
emaj-96	56	23	of	of	ADP
emaj-96	56	24	financial	financial	ADJ
emaj-96	56	25	prices	price	NOUN
emaj-96	56	26	.	.	PUNCT
emaj-96	57	1	financial	financial	ADJ
emaj-96	57	2	crises	crisis	NOUN
emaj-96	57	3	lead	lead	VERB
emaj-96	57	4	to	to	ADP
emaj-96	57	5	the	the	DET
emaj-96	57	6	failure	failure	NOUN
emaj-96	57	7	of	of	ADP
emaj-96	57	8	the	the	DET
emaj-96	57	9	financial	financial	ADJ
emaj-96	57	10	markets	market	NOUN
emaj-96	57	11	to	to	PART
emaj-96	57	12	perform	perform	VERB
emaj-96	57	13	their	their	PRON
emaj-96	57	14	functions	function	NOUN
emaj-96	57	15	in	in	ADP
emaj-96	57	16	an	an	DET
emaj-96	57	17	effective	effective	ADJ
emaj-96	57	18	manner	manner	NOUN
emaj-96	57	19	.	.	PUNCT
emaj-96	58	1	naturally	naturally	ADV
emaj-96	58	2	,	,	PUNCT
emaj-96	58	3	severe	severe	ADJ
emaj-96	58	4	shrinkages	shrinkage	NOUN
emaj-96	58	5	occur	occur	VERB
emaj-96	58	6	in	in	ADP
emaj-96	58	7	the	the	DET
emaj-96	58	8	volume	volume	NOUN
emaj-96	58	9	of	of	ADP
emaj-96	58	10	economic	economic	ADJ
emaj-96	58	11	activities	activity	NOUN
emaj-96	58	12	.	.	PUNCT
emaj-96	59	1	along	along	ADP
emaj-96	59	2	with	with	ADP
emaj-96	59	3	the	the	DET
emaj-96	59	4	numerous	numerous	ADJ
emaj-96	59	5	common	common	ADJ
emaj-96	59	6	characteristics	characteristic	NOUN
emaj-96	59	7	of	of	ADP
emaj-96	59	8	financial	financial	ADJ
emaj-96	59	9	crises	crisis	NOUN
emaj-96	59	10	,	,	PUNCT
emaj-96	59	11	they	they	PRON
emaj-96	59	12	also	also	ADV
emaj-96	59	13	have	have	AUX
emaj-96	59	14	distinguishing	distinguish	VERB
emaj-96	59	15	features	feature	NOUN
emaj-96	59	16	.	.	PUNCT
emaj-96	60	1	the	the	DET
emaj-96	60	2	common	common	ADJ
emaj-96	60	3	point	point	NOUN
emaj-96	60	4	of	of	ADP
emaj-96	60	5	all	all	DET
emaj-96	60	6	financial	financial	ADJ
emaj-96	60	7	crises	crisis	NOUN
emaj-96	60	8	is	be	AUX
emaj-96	60	9	evident	evident	ADJ
emaj-96	60	10	in	in	ADP
emaj-96	60	11	their	their	PRON
emaj-96	60	12	cost	cost	NOUN
emaj-96	60	13	creating	create	VERB
emaj-96	60	14	features	feature	NOUN
emaj-96	60	15	.	.	PUNCT
emaj-96	61	1	the	the	DET
emaj-96	61	2	classification	classification	NOUN
emaj-96	61	3	of	of	ADP
emaj-96	61	4	the	the	DET
emaj-96	61	5	concept	concept	NOUN
emaj-96	61	6	of	of	ADP
emaj-96	61	7	financial	financial	ADJ
emaj-96	61	8	crisis	crisis	NOUN
emaj-96	61	9	can	can	AUX
emaj-96	61	10	be	be	AUX
emaj-96	61	11	described	describe	VERB
emaj-96	61	12	as	as	ADP
emaj-96	61	13	the	the	DET
emaj-96	61	14	following	follow	VERB
emaj-96	61	15	:	:	PUNCT
emaj-96	61	16	-currency	-currency	NOUN
emaj-96	61	17	crisis	crisis	NOUN
emaj-96	61	18	-banking	-banke	VERB
emaj-96	61	19	crisis	crisis	NOUN
emaj-96	61	20	-foreign	-foreign	NOUN
emaj-96	61	21	debt	debt	NOUN
emaj-96	61	22	crisis	crisis	NOUN
emaj-96	61	23	-systemic	-systemic	ADJ
emaj-96	61	24	financial	financial	ADJ
emaj-96	61	25	crisis	crisis	NOUN
emaj-96	61	26	on	on	ADP
emaj-96	61	27	the	the	DET
emaj-96	61	28	other	other	ADJ
emaj-96	61	29	hand	hand	NOUN
emaj-96	61	30	,	,	PUNCT
emaj-96	61	31	banking	banking	NOUN
emaj-96	61	32	crises	crisis	NOUN
emaj-96	61	33	are	be	AUX
emaj-96	61	34	analyzed	analyze	VERB
emaj-96	61	35	within	within	ADP
emaj-96	61	36	the	the	DET
emaj-96	61	37	framework	framework	NOUN
emaj-96	61	38	of	of	ADP
emaj-96	61	39	the	the	DET
emaj-96	61	40	increase	increase	NOUN
emaj-96	61	41	in	in	ADP
emaj-96	61	42	nonperforming	nonperforming	ADJ
emaj-96	61	43	loans	loan	NOUN
emaj-96	61	44	,	,	PUNCT
emaj-96	61	45	deterioration	deterioration	NOUN
emaj-96	61	46	in	in	ADP
emaj-96	61	47	bank	bank	NOUN
emaj-96	61	48	balances	balance	NOUN
emaj-96	61	49	,	,	PUNCT
emaj-96	61	50	decrease	decrease	NOUN
emaj-96	61	51	in	in	ADP
emaj-96	61	52	the	the	DET
emaj-96	61	53	loan	loan	NOUN
emaj-96	61	54	demands	demand	NOUN
emaj-96	61	55	from	from	ADP
emaj-96	61	56	the	the	DET
emaj-96	61	57	real	real	ADJ
emaj-96	61	58	economy	economy	NOUN
emaj-96	61	59	and	and	CCONJ
emaj-96	61	60	the	the	DET
emaj-96	61	61	shrinkage	shrinkage	NOUN
emaj-96	61	62	in	in	ADP
emaj-96	61	63	commercial	commercial	ADJ
emaj-96	61	64	loan	loan	NOUN
emaj-96	61	65	periods	period	NOUN
emaj-96	61	66	as	as	ADV
emaj-96	61	67	well	well	ADV
emaj-96	61	68	as	as	ADV
emaj-96	61	69	sudden	sudden	ADJ
emaj-96	61	70	and	and	CCONJ
emaj-96	61	71	sharp	sharp	ADJ
emaj-96	61	72	fluctuations	fluctuation	NOUN
emaj-96	61	73	in	in	ADP
emaj-96	61	74	the	the	DET
emaj-96	61	75	securities	security	NOUN
emaj-96	61	76	markets	market	NOUN
emaj-96	61	77	.	.	PUNCT
emaj-96	62	1	as	as	SCONJ
emaj-96	62	2	the	the	DET
emaj-96	62	3	loan	loan	NOUN
emaj-96	62	4	periods	period	NOUN
emaj-96	62	5	for	for	ADP
emaj-96	62	6	the	the	DET
emaj-96	62	7	debts	debt	NOUN
emaj-96	62	8	owed	owe	VERB
emaj-96	62	9	by	by	ADP
emaj-96	62	10	commercial	commercial	ADJ
emaj-96	62	11	banks	bank	NOUN
emaj-96	62	12	can	can	AUX
emaj-96	62	13	not	not	PART
emaj-96	62	14	be	be	AUX
emaj-96	62	15	extended	extend	VERB
emaj-96	62	16	or	or	CCONJ
emaj-96	62	17	as	as	SCONJ
emaj-96	62	18	these	these	DET
emaj-96	62	19	banks	bank	NOUN
emaj-96	62	20	fail	fail	VERB
emaj-96	62	21	to	to	PART
emaj-96	62	22	meet	meet	VERB
emaj-96	62	23	the	the	DET
emaj-96	62	24	sudden	sudden	ADJ
emaj-96	62	25	withdrawal	withdrawal	NOUN
emaj-96	62	26	requests	request	NOUN
emaj-96	62	27	in	in	ADP
emaj-96	62	28	demand	demand	NOUN
emaj-96	62	29	deposits	deposit	NOUN
emaj-96	62	30	,	,	PUNCT
emaj-96	62	31	liquidity	liquidity	NOUN
emaj-96	62	32	problem	problem	NOUN
emaj-96	62	33	occurs	occur	VERB
emaj-96	62	34	and	and	CCONJ
emaj-96	62	35	this	this	PRON
emaj-96	62	36	is	be	AUX
emaj-96	62	37	followed	follow	VERB
emaj-96	62	38	by	by	ADP
emaj-96	62	39	their	their	PRON
emaj-96	62	40	announcement	announcement	NOUN
emaj-96	62	41	of	of	ADP
emaj-96	62	42	bankruptcy	bankruptcy	NOUN
emaj-96	62	43	.	.	PUNCT
emaj-96	63	1	the	the	DET
emaj-96	63	2	reasons	reason	NOUN
emaj-96	63	3	that	that	PRON
emaj-96	63	4	lead	lead	VERB
emaj-96	63	5	to	to	ADP
emaj-96	63	6	a	a	DET
emaj-96	63	7	banking	banking	NOUN
emaj-96	63	8	crisis	crisis	NOUN
emaj-96	63	9	are	be	AUX
emaj-96	63	10	diverse	diverse	ADJ
emaj-96	63	11	.	.	PUNCT
emaj-96	64	1	the	the	DET
emaj-96	64	2	irresponsible	irresponsible	ADJ
emaj-96	64	3	attitudes	attitude	NOUN
emaj-96	64	4	of	of	ADP
emaj-96	64	5	the	the	DET
emaj-96	64	6	banks	bank	NOUN
emaj-96	64	7	,	,	PUNCT
emaj-96	64	8	the	the	DET
emaj-96	64	9	weakness	weakness	NOUN
emaj-96	64	10	of	of	ADP
emaj-96	64	11	the	the	DET
emaj-96	64	12	banking	banking	NOUN
emaj-96	64	13	system	system	NOUN
emaj-96	64	14	and	and	CCONJ
emaj-96	64	15	the	the	DET
emaj-96	64	16	fragility	fragility	NOUN
emaj-96	64	17	of	of	ADP
emaj-96	64	18	financial	financial	ADJ
emaj-96	64	19	markets	market	NOUN
emaj-96	64	20	are	be	AUX
emaj-96	64	21	among	among	ADP
emaj-96	64	22	the	the	DET
emaj-96	64	23	primary	primary	ADJ
emaj-96	64	24	reasons	reason	NOUN
emaj-96	64	25	.	.	PUNCT
emaj-96	65	1	it	it	PRON
emaj-96	65	2	is	be	AUX
emaj-96	65	3	also	also	ADV
emaj-96	65	4	believed	believe	VERB
emaj-96	65	5	that	that	SCONJ
emaj-96	65	6	the	the	DET
emaj-96	65	7	currency	currency	NOUN
emaj-96	65	8	crises	crisis	NOUN
emaj-96	65	9	have	have	VERB
emaj-96	65	10	an	an	DET
emaj-96	65	11	impact	impact	NOUN
emaj-96	65	12	on	on	ADP
emaj-96	65	13	banking	banking	NOUN
emaj-96	65	14	crises	crisis	NOUN
emaj-96	65	15	.	.	PUNCT
emaj-96	66	1	since	since	SCONJ
emaj-96	66	2	the	the	DET
emaj-96	66	3	1950s	1950	NOUN
emaj-96	66	4	until	until	ADP
emaj-96	66	5	the	the	DET
emaj-96	66	6	1960s	1960	NOUN
emaj-96	66	7	,	,	PUNCT
emaj-96	66	8	banking	banking	NOUN
emaj-96	66	9	crises	crisis	NOUN
emaj-96	66	10	have	have	AUX
emaj-96	66	11	not	not	PART
emaj-96	66	12	been	be	AUX
emaj-96	66	13	widespread	widespread	ADJ
emaj-96	66	14	.	.	PUNCT
emaj-96	67	1	however	however	ADV
emaj-96	67	2	,	,	PUNCT
emaj-96	67	3	after	after	ADP
emaj-96	67	4	the	the	DET
emaj-96	67	5	1970s	1970	NOUN
emaj-96	67	6	and	and	CCONJ
emaj-96	67	7	until	until	ADP
emaj-96	67	8	the	the	DET
emaj-96	67	9	present	present	ADJ
emaj-96	67	10	day	day	NOUN
emaj-96	67	11	,	,	PUNCT
emaj-96	67	12	they	they	PRON
emaj-96	67	13	have	have	AUX
emaj-96	67	14	started	start	VERB
emaj-96	67	15	to	to	PART
emaj-96	67	16	occur	occur	VERB
emaj-96	67	17	simultaneously	simultaneously	ADV
emaj-96	67	18	with	with	ADP
emaj-96	67	19	currency	currency	NOUN
emaj-96	67	20	crises	crisis	NOUN
emaj-96	67	21	.	.	PUNCT
emaj-96	68	1	for	for	ADP
emaj-96	68	2	example	example	NOUN
emaj-96	68	3	,	,	PUNCT
emaj-96	68	4	currency	currency	NOUN
emaj-96	68	5	crises	crisis	NOUN
emaj-96	68	6	have	have	AUX
emaj-96	68	7	been	be	AUX
emaj-96	68	8	witnessed	witness	VERB
emaj-96	68	9	between	between	ADP
emaj-96	68	10	1970	1970	NUM
emaj-96	68	11	and	and	CCONJ
emaj-96	68	12	1985	1985	NUM
emaj-96	68	13	and	and	CCONJ
emaj-96	68	14	during	during	ADP
emaj-96	68	15	the	the	DET
emaj-96	68	16	same	same	ADJ
emaj-96	68	17	period	period	NOUN
emaj-96	68	18	,	,	PUNCT
emaj-96	68	19	banking	banking	NOUN
emaj-96	68	20	crises	crisis	NOUN
emaj-96	68	21	have	have	AUX
emaj-96	68	22	also	also	ADV
emaj-96	68	23	become	become	VERB
emaj-96	68	24	more	more	ADV
emaj-96	68	25	abundant	abundant	ADJ
emaj-96	68	26	.	.	PUNCT
emaj-96	69	1	however	however	ADV
emaj-96	69	2	,	,	PUNCT
emaj-96	69	3	banking	banking	NOUN
emaj-96	69	4	crises	crisis	NOUN
emaj-96	69	5	continue	continue	VERB
emaj-96	69	6	for	for	ADP
emaj-96	69	7	a	a	DET
emaj-96	69	8	longer	long	ADJ
emaj-96	69	9	period	period	NOUN
emaj-96	69	10	and	and	CCONJ
emaj-96	69	11	they	they	PRON
emaj-96	69	12	are	be	AUX
emaj-96	69	13	more	more	ADV
emaj-96	69	14	severe	severe	ADJ
emaj-96	69	15	compared	compare	VERB
emaj-96	69	16	to	to	ADP
emaj-96	69	17	currency	currency	NOUN
emaj-96	69	18	crises	crisis	NOUN
emaj-96	69	19	.	.	PUNCT
emaj-96	70	1	currency	currency	NOUN
emaj-96	70	2	crisis	crisis	NOUN
emaj-96	70	3	refers	refer	VERB
emaj-96	70	4	to	to	ADP
emaj-96	70	5	the	the	DET
emaj-96	70	6	rapid	rapid	ADJ
emaj-96	70	7	loss	loss	NOUN
emaj-96	70	8	of	of	ADP
emaj-96	70	9	value	value	NOUN
emaj-96	70	10	in	in	ADP
emaj-96	70	11	a	a	DET
emaj-96	70	12	country	country	NOUN
emaj-96	70	13	's	's	PART
emaj-96	70	14	currency	currency	NOUN
emaj-96	70	15	.	.	PUNCT
emaj-96	71	1	the	the	DET
emaj-96	71	2	significant	significant	ADJ
emaj-96	71	3	aspect	aspect	NOUN
emaj-96	71	4	of	of	ADP
emaj-96	71	5	currency	currency	NOUN
emaj-96	71	6	policy	policy	NOUN
emaj-96	71	7	is	be	AUX
emaj-96	71	8	the	the	DET
emaj-96	71	9	foreign	foreign	ADJ
emaj-96	71	10	exchange	exchange	NOUN
emaj-96	71	11	rate	rate	NOUN
emaj-96	71	12	applied	apply	VERB
emaj-96	71	13	by	by	ADP
emaj-96	71	14	that	that	DET
emaj-96	71	15	country	country	NOUN
emaj-96	71	16	.	.	PUNCT
emaj-96	72	1	if	if	SCONJ
emaj-96	72	2	a	a	DET
emaj-96	72	3	country	country	NOUN
emaj-96	72	4	implements	implement	VERB
emaj-96	72	5	the	the	DET
emaj-96	72	6	fixed	fix	VERB
emaj-96	72	7	exchange	exchange	NOUN
emaj-96	72	8	rate	rate	NOUN
emaj-96	72	9	system	system	NOUN
emaj-96	72	10	,	,	PUNCT
emaj-96	72	11	then	then	ADV
emaj-96	72	12	a	a	DET
emaj-96	72	13	rapid	rapid	ADJ
emaj-96	72	14	escalation	escalation	NOUN
emaj-96	72	15	in	in	ADP
emaj-96	72	16	the	the	DET
emaj-96	72	17	devaluation	devaluation	NOUN
emaj-96	72	18	rates	rate	NOUN
emaj-96	72	19	of	of	ADP
emaj-96	72	20	the	the	DET
emaj-96	72	21	designated	designate	VERB
emaj-96	72	22	country	country	NOUN
emaj-96	72	23	will	will	AUX
emaj-96	72	24	be	be	AUX
emaj-96	72	25	regarded	regard	VERB
emaj-96	72	26	as	as	ADP
emaj-96	72	27	a	a	DET
emaj-96	72	28	crisis	crisis	NOUN
emaj-96	72	29	,	,	PUNCT
emaj-96	72	30	whereas	whereas	SCONJ
emaj-96	72	31	if	if	SCONJ
emaj-96	72	32	the	the	DET
emaj-96	72	33	flexible	flexible	ADJ
emaj-96	72	34	exchange	exchange	NOUN
emaj-96	72	35	rate	rate	NOUN
emaj-96	72	36	system	system	NOUN
emaj-96	72	37	is	be	AUX
emaj-96	72	38	valid	valid	ADJ
emaj-96	72	39	,	,	PUNCT
emaj-96	72	40	then	then	ADV
emaj-96	72	41	significant	significant	ADJ
emaj-96	72	42	levels	level	NOUN
emaj-96	72	43	of	of	ADP
emaj-96	72	44	deviation	deviation	NOUN
emaj-96	72	45	from	from	ADP
emaj-96	72	46	the	the	DET
emaj-96	72	47	market	market	NOUN
emaj-96	72	48	value	value	NOUN
emaj-96	72	49	in	in	ADP
emaj-96	72	50	the	the	DET
emaj-96	72	51	exchange	exchange	NOUN
emaj-96	72	52	rate	rate	NOUN
emaj-96	72	53	will	will	AUX
emaj-96	72	54	be	be	AUX
emaj-96	72	55	considered	consider	VERB
emaj-96	72	56	as	as	ADP
emaj-96	72	57	a	a	DET
emaj-96	72	58	crisis	crisis	NOUN
emaj-96	72	59	.	.	PUNCT
emaj-96	73	1	for	for	ADP
emaj-96	73	2	example	example	NOUN
emaj-96	73	3	frankel	frankel	NOUN
emaj-96	73	4	,	,	PUNCT
emaj-96	73	5	rose	rise	VERB
emaj-96	73	6	and	and	CCONJ
emaj-96	73	7	andrew	andrew	PROPN
emaj-96	73	8	(	(	PUNCT
emaj-96	73	9	1996	1996	NUM
emaj-96	73	10	)	)	PUNCT
emaj-96	73	11	indicate	indicate	VERB
emaj-96	73	12	that	that	SCONJ
emaj-96	73	13	a	a	DET
emaj-96	73	14	currency	currency	NOUN
emaj-96	73	15	crisis	crisis	NOUN
emaj-96	73	16	occurs	occur	VERB
emaj-96	73	17	when	when	SCONJ
emaj-96	73	18	the	the	DET
emaj-96	73	19	nominal	nominal	ADJ
emaj-96	73	20	depreciation	depreciation	NOUN
emaj-96	73	21	rate	rate	NOUN
emaj-96	73	22	of	of	ADP
emaj-96	73	23	the	the	DET
emaj-96	73	24	national	national	ADJ
emaj-96	73	25	currency	currency	NOUN
emaj-96	73	26	equals	equal	VERB
emaj-96	73	27	25	25	NUM
emaj-96	73	28	%	%	NOUN
emaj-96	73	29	and	and	CCONJ
emaj-96	73	30	if	if	SCONJ
emaj-96	73	31	this	this	DET
emaj-96	73	32	depreciation	depreciation	NOUN
emaj-96	73	33	rate	rate	NOUN
emaj-96	73	34	shows	show	VERB
emaj-96	73	35	at	at	ADV
emaj-96	73	36	least	least	ADV
emaj-96	73	37	10	10	NUM
emaj-96	73	38	%	%	NOUN
emaj-96	73	39	increase	increase	NOUN
emaj-96	73	40	compared	compare	VERB
emaj-96	73	41	to	to	ADP
emaj-96	73	42	the	the	DET
emaj-96	73	43	previous	previous	ADJ
emaj-96	73	44	period	period	NOUN
emaj-96	73	45	.	.	PUNCT
emaj-96	74	1	currency	currency	NOUN
emaj-96	74	2	crisis	crisis	NOUN
emaj-96	74	3	is	be	AUX
emaj-96	74	4	also	also	ADV
emaj-96	74	5	described	describe	VERB
emaj-96	74	6	as	as	ADP
emaj-96	74	7	a	a	DET
emaj-96	74	8	foreign	foreign	ADJ
emaj-96	74	9	exchange	exchange	NOUN
emaj-96	74	10	crisis	crisis	NOUN
emaj-96	74	11	.	.	PUNCT
emaj-96	75	1	a	a	DET
emaj-96	75	2	currency	currency	NOUN
emaj-96	75	3	crisis	crisis	NOUN
emaj-96	75	4	also	also	ADV
emaj-96	75	5	occurs	occur	VERB
emaj-96	75	6	when	when	SCONJ
emaj-96	75	7	there	there	PRON
emaj-96	75	8	is	be	VERB
emaj-96	75	9	a	a	DET
emaj-96	75	10	sudden	sudden	ADJ
emaj-96	75	11	movement	movement	NOUN
emaj-96	75	12	in	in	ADP
emaj-96	75	13	foreign	foreign	ADJ
emaj-96	75	14	exchange	exchange	NOUN
emaj-96	75	15	rates	rate	NOUN
emaj-96	75	16	and	and	CCONJ
emaj-96	75	17	a	a	DET
emaj-96	75	18	sharp	sharp	ADJ
emaj-96	75	19	alteration	alteration	NOUN
emaj-96	75	20	in	in	ADP
emaj-96	75	21	market	market	NOUN
emaj-96	75	22	movements	movement	NOUN
emaj-96	75	23	.	.	PUNCT
emaj-96	76	1	a	a	DET
emaj-96	76	2	currency	currency	NOUN
emaj-96	76	3	crisis	crisis	NOUN
emaj-96	76	4	takes	take	VERB
emaj-96	76	5	place	place	NOUN
emaj-96	76	6	especially	especially	ADV
emaj-96	76	7	in	in	ADP
emaj-96	76	8	fixed	fix	VERB
emaj-96	76	9	foreign	foreign	ADJ
emaj-96	76	10	exchange	exchange	NOUN
emaj-96	76	11	systems	system	NOUN
emaj-96	76	12	when	when	SCONJ
emaj-96	76	13	the	the	DET
emaj-96	76	14	market	market	NOUN
emaj-96	76	15	players	player	NOUN
emaj-96	76	16	suddenly	suddenly	ADV
emaj-96	76	17	shift	shift	VERB
emaj-96	76	18	their	their	PRON
emaj-96	76	19	demands	demand	NOUN
emaj-96	76	20	from	from	ADP
emaj-96	76	21	the	the	DET
emaj-96	76	22	local	local	ADJ
emaj-96	76	23	currency	currency	NOUN
emaj-96	76	24	to	to	ADP
emaj-96	76	25	the	the	DET
emaj-96	76	26	foreign	foreign	ADJ
emaj-96	76	27	currency	currency	NOUN
emaj-96	76	28	assets	asset	NOUN
emaj-96	76	29	and	and	CCONJ
emaj-96	76	30	the	the	DET
emaj-96	76	31	foreign	foreign	ADJ
emaj-96	76	32	exchange	exchange	NOUN
emaj-96	76	33	reserves	reserve	NOUN
emaj-96	76	34	of	of	ADP
emaj-96	76	35	the	the	DET
emaj-96	76	36	central	central	ADJ
emaj-96	76	37	bank	bank	NOUN
emaj-96	76	38	are	be	AUX
emaj-96	76	39	depleted	deplete	VERB
emaj-96	76	40	.	.	PUNCT
emaj-96	77	1	the	the	DET
emaj-96	77	2	most	most	ADV
emaj-96	77	3	important	important	ADJ
emaj-96	77	4	characteristic	characteristic	NOUN
emaj-96	77	5	of	of	ADP
emaj-96	77	6	the	the	DET
emaj-96	77	7	currency	currency	NOUN
emaj-96	77	8	crises	crisis	NOUN
emaj-96	77	9	is	be	AUX
emaj-96	77	10	reflected	reflect	VERB
emaj-96	77	11	in	in	ADP
emaj-96	77	12	the	the	DET
emaj-96	77	13	destructive	destructive	ADJ
emaj-96	77	14	impact	impact	NOUN
emaj-96	77	15	of	of	ADP
emaj-96	77	16	the	the	DET
emaj-96	77	17	expansion	expansion	NOUN
emaj-96	77	18	mechanism	mechanism	NOUN
emaj-96	77	19	.	.	PUNCT
emaj-96	78	1	for	for	ADP
emaj-96	78	2	example	example	NOUN
emaj-96	78	3	,	,	PUNCT
emaj-96	78	4	it	it	PRON
emaj-96	78	5	was	be	AUX
emaj-96	78	6	particularly	particularly	ADV
emaj-96	78	7	evident	evident	ADJ
emaj-96	78	8	in	in	ADP
emaj-96	78	9	the	the	DET
emaj-96	78	10	most	most	ADV
emaj-96	78	11	recent	recent	ADJ
emaj-96	78	12	asia	asia	PROPN
emaj-96	78	13	crisis	crisis	NOUN
emaj-96	78	14	.	.	PUNCT
emaj-96	79	1	the	the	DET
emaj-96	79	2	crisis	crisis	NOUN
emaj-96	79	3	initially	initially	ADV
emaj-96	79	4	started	start	VERB
emaj-96	79	5	in	in	ADP
emaj-96	79	6	a	a	DET
emaj-96	79	7	single	single	ADJ
emaj-96	79	8	country	country	NOUN
emaj-96	79	9	but	but	CCONJ
emaj-96	79	10	afterwards	afterwards	ADV
emaj-96	79	11	it	it	PRON
emaj-96	79	12	had	have	VERB
emaj-96	79	13	significant	significant	ADJ
emaj-96	79	14	effects	effect	NOUN
emaj-96	79	15	on	on	ADP
emaj-96	79	16	an	an	DET
emaj-96	79	17	important	important	ADJ
emaj-96	79	18	part	part	NOUN
emaj-96	79	19	of	of	ADP
emaj-96	79	20	southeast	southeast	PROPN
emaj-96	79	21	asia	asia	PROPN
emaj-96	79	22	due	due	ADP
emaj-96	79	23	to	to	ADP
emaj-96	79	24	the	the	DET
emaj-96	79	25	similar	similar	ADJ
emaj-96	79	26	economic	economic	ADJ
emaj-96	79	27	structures	structure	NOUN
emaj-96	79	28	in	in	ADP
emaj-96	79	29	the	the	DET
emaj-96	79	30	region	region	NOUN
emaj-96	79	31	and	and	CCONJ
emaj-96	79	32	the	the	DET
emaj-96	79	33	high	high	ADJ
emaj-96	79	34	levels	level	NOUN
emaj-96	79	35	of	of	ADP
emaj-96	79	36	commercial	commercial	ADJ
emaj-96	79	37	links	link	NOUN
emaj-96	79	38	.	.	PUNCT
emaj-96	80	1	the	the	DET
emaj-96	80	2	development	development	NOUN
emaj-96	80	3	and	and	CCONJ
emaj-96	80	4	expansion	expansion	NOUN
emaj-96	80	5	stage	stage	NOUN
emaj-96	80	6	in	in	ADP
emaj-96	80	7	the	the	DET
emaj-96	80	8	foreign	foreign	ADJ
emaj-96	80	9	capital	capital	NOUN
emaj-96	80	10	flows	flow	NOUN
emaj-96	80	11	towards	towards	ADP
emaj-96	80	12	these	these	DET
emaj-96	80	13	countries	country	NOUN
emaj-96	80	14	was	be	AUX
emaj-96	80	15	followed	follow	VERB
emaj-96	80	16	by	by	ADP
emaj-96	80	17	very	very	ADV
emaj-96	80	18	severe	severe	ADJ
emaj-96	80	19	and	and	CCONJ
emaj-96	80	20	sudden	sudden	ADJ
emaj-96	80	21	reverse	reverse	ADJ
emaj-96	80	22	movements	movement	NOUN
emaj-96	80	23	.	.	PUNCT
emaj-96	81	1	foreign	foreign	ADJ
emaj-96	81	2	debt	debt	NOUN
emaj-96	81	3	crises	crisis	NOUN
emaj-96	81	4	on	on	ADP
emaj-96	81	5	the	the	DET
emaj-96	81	6	other	other	ADJ
emaj-96	81	7	hand	hand	NOUN
emaj-96	81	8	refer	refer	NOUN
emaj-96	81	9	to	to	ADP
emaj-96	81	10	the	the	DET
emaj-96	81	11	incapability	incapability	NOUN
emaj-96	81	12	of	of	ADP
emaj-96	81	13	a	a	DET
emaj-96	81	14	country	country	NOUN
emaj-96	81	15	to	to	PART
emaj-96	81	16	pay	pay	VERB
emaj-96	81	17	its	its	PRON
emaj-96	81	18	foreign	foreign	ADJ
emaj-96	81	19	debts	debt	NOUN
emaj-96	81	20	incurred	incur	VERB
emaj-96	81	21	by	by	ADP
emaj-96	81	22	the	the	DET
emaj-96	81	23	public	public	ADJ
emaj-96	81	24	and/or	and/or	CCONJ
emaj-96	81	25	private	private	ADJ
emaj-96	81	26	sector	sector	NOUN
emaj-96	81	27	.	.	PUNCT
emaj-96	82	1	it	it	PRON
emaj-96	82	2	occurs	occur	VERB
emaj-96	82	3	when	when	SCONJ
emaj-96	82	4	a	a	DET
emaj-96	82	5	country	country	NOUN
emaj-96	82	6	invigorates	invigorate	VERB
emaj-96	82	7	its	its	PRON
emaj-96	82	8	domestic	domestic	ADJ
emaj-96	82	9	product	product	NOUN
emaj-96	82	10	with	with	ADP
emaj-96	82	11	the	the	DET
emaj-96	82	12	foreign	foreign	ADJ
emaj-96	82	13	debts	debt	NOUN
emaj-96	82	14	it	it	PRON
emaj-96	82	15	receives	receive	VERB
emaj-96	82	16	,	,	PUNCT
emaj-96	82	17	loses	lose	VERB
emaj-96	82	18	its	its	PRON
emaj-96	82	19	capability	capability	NOUN
emaj-96	82	20	to	to	PART
emaj-96	82	21	pay	pay	VERB
emaj-96	82	22	these	these	DET
emaj-96	82	23	foreign	foreign	ADJ
emaj-96	82	24	debts	debt	NOUN
emaj-96	82	25	on	on	ADP
emaj-96	82	26	a	a	DET
emaj-96	82	27	regular	regular	ADJ
emaj-96	82	28	basis	basis	NOUN
emaj-96	82	29	and	and	CCONJ
emaj-96	82	30	announces	announce	VERB
emaj-96	82	31	that	that	SCONJ
emaj-96	82	32	it	it	PRON
emaj-96	82	33	will	will	AUX
emaj-96	82	34	not	not	PART
emaj-96	82	35	be	be	AUX
emaj-96	82	36	able	able	ADJ
emaj-96	82	37	to	to	PART
emaj-96	82	38	pay	pay	VERB
emaj-96	82	39	the	the	DET
emaj-96	82	40	principal	principal	ADJ
emaj-96	82	41	amount	amount	NOUN
emaj-96	82	42	and	and	CCONJ
emaj-96	82	43	interests	interest	NOUN
emaj-96	82	44	incurred	incur	VERB
emaj-96	82	45	for	for	ADP
emaj-96	82	46	this	this	DET
emaj-96	82	47	debt	debt	NOUN
emaj-96	82	48	.	.	PUNCT
emaj-96	83	1	foreign	foreign	ADJ
emaj-96	83	2	debt	debt	NOUN
emaj-96	83	3	crises	crisis	NOUN
emaj-96	83	4	especially	especially	ADV
emaj-96	83	5	occur	occur	VERB
emaj-96	83	6	when	when	SCONJ
emaj-96	83	7	the	the	DET
emaj-96	83	8	governments	government	NOUN
emaj-96	83	9	encounter	encounter	VERB
emaj-96	83	10	problems	problem	NOUN
emaj-96	83	11	in	in	ADP
emaj-96	83	12	debt	debt	NOUN
emaj-96	83	13	rollover	rollover	NOUN
emaj-96	83	14	and	and	CCONJ
emaj-96	83	15	finding	find	VERB
emaj-96	83	16	new	new	ADJ
emaj-96	83	17	foreign	foreign	ADJ
emaj-96	83	18	loans	loan	NOUN
emaj-96	83	19	and	and	CCONJ
emaj-96	83	20	as	as	ADP
emaj-96	83	21	a	a	DET
emaj-96	83	22	result	result	NOUN
emaj-96	83	23	,	,	PUNCT
emaj-96	83	24	the	the	DET
emaj-96	83	25	foreign	foreign	ADJ
emaj-96	83	26	debt	debt	NOUN
emaj-96	83	27	amounts	amount	VERB
emaj-96	83	28	in	in	ADP
emaj-96	83	29	question	question	NOUN
emaj-96	83	30	are	be	AUX
emaj-96	83	31	restructured	restructure	VERB
emaj-96	83	32	with	with	ADP
emaj-96	83	33	new	new	ADJ
emaj-96	83	34	payment	payment	NOUN
emaj-96	83	35	plans	plan	NOUN
emaj-96	83	36	or	or	CCONJ
emaj-96	83	37	the	the	DET
emaj-96	83	38	obligations	obligation	NOUN
emaj-96	83	39	are	be	AUX
emaj-96	83	40	postponed	postpone	VERB
emaj-96	83	41	"	"	PUNCT
emaj-96	83	42	(	(	PUNCT
emaj-96	83	43	turgut	turgut	PROPN
emaj-96	83	44	,	,	PUNCT
emaj-96	83	45	2007	2007	NUM
emaj-96	83	46	)	)	PUNCT
emaj-96	83	47	.	.	PUNCT
emaj-96	84	1	when	when	SCONJ
emaj-96	84	2	the	the	DET
emaj-96	84	3	borrowing	borrowing	NOUN
emaj-96	84	4	country	country	NOUN
emaj-96	84	5	can	can	AUX
emaj-96	84	6	not	not	PART
emaj-96	84	7	pay	pay	VERB
emaj-96	84	8	its	its	PRON
emaj-96	84	9	debts	debt	NOUN
emaj-96	84	10	,	,	PUNCT
emaj-96	84	11	the	the	DET
emaj-96	84	12	lenders	lender	NOUN
emaj-96	84	13	refrain	refrain	VERB
emaj-96	84	14	from	from	ADP
emaj-96	84	15	lending	lend	VERB
emaj-96	84	16	new	new	ADJ
emaj-96	84	17	loans	loan	NOUN
emaj-96	84	18	and	and	CCONJ
emaj-96	84	19	debt	debt	NOUN
emaj-96	84	20	crises	crisis	NOUN
emaj-96	84	21	occur	occur	VERB
emaj-96	84	22	when	when	SCONJ
emaj-96	84	23	they	they	PRON
emaj-96	84	24	try	try	VERB
emaj-96	84	25	to	to	PART
emaj-96	84	26	recover	recover	VERB
emaj-96	84	27	the	the	DET
emaj-96	84	28	debts	debt	NOUN
emaj-96	84	29	that	that	SCONJ
emaj-96	84	30	they	they	PRON
emaj-96	84	31	have	have	AUX
emaj-96	84	32	already	already	ADV
emaj-96	84	33	given	give	VERB
emaj-96	84	34	.	.	PUNCT
emaj-96	85	1	if	if	SCONJ
emaj-96	85	2	the	the	DET
emaj-96	85	3	public	public	ADJ
emaj-96	85	4	sector	sector	NOUN
emaj-96	85	5	can	can	AUX
emaj-96	85	6	not	not	PART
emaj-96	85	7	pay	pay	VERB
emaj-96	85	8	the	the	DET
emaj-96	85	9	designated	designate	VERB
emaj-96	85	10	debt	debt	NOUN
emaj-96	85	11	,	,	PUNCT
emaj-96	85	12	then	then	ADV
emaj-96	85	13	a	a	DET
emaj-96	85	14	significant	significant	ADJ
emaj-96	85	15	downfall	downfall	NOUN
emaj-96	85	16	takes	take	VERB
emaj-96	85	17	place	place	NOUN
emaj-96	85	18	in	in	ADP
emaj-96	85	19	the	the	DET
emaj-96	85	20	private	private	ADJ
emaj-96	85	21	capital	capital	NOUN
emaj-96	85	22	inflows	inflow	NOUN
emaj-96	85	23	and	and	CCONJ
emaj-96	85	24	in	in	ADP
emaj-96	85	25	fact	fact	NOUN
emaj-96	85	26	,	,	PUNCT
emaj-96	85	27	it	it	PRON
emaj-96	85	28	can	can	AUX
emaj-96	85	29	lead	lead	VERB
emaj-96	85	30	to	to	ADP
emaj-96	85	31	a	a	DET
emaj-96	85	32	currency	currency	NOUN
emaj-96	85	33	crisis	crisis	NOUN
emaj-96	85	34	.	.	PUNCT
emaj-96	86	1	volume	volume	NOUN
emaj-96	86	2	6	6	NUM
emaj-96	87	1	no	no	PRON
emaj-96	87	2	1	1	NUM
emaj-96	87	3	(	(	PUNCT
emaj-96	87	4	2016	2016	NUM
emaj-96	87	5	)	)	PUNCT
emaj-96	88	1	|	|	ADV
emaj-96	88	2	issn	issn	VERB
emaj-96	88	3	2158	2158	NUM
emaj-96	88	4	-	-	SYM
emaj-96	88	5	8708	8708	NUM
emaj-96	88	6	(	(	PUNCT
emaj-96	88	7	online	online	NOUN
emaj-96	88	8	)	)	PUNCT
emaj-96	88	9	|	|	ADV
emaj-96	88	10	doi	doi	X
emaj-96	88	11	10.5195	10.5195	NUM
emaj-96	88	12	/	/	SYM
emaj-96	88	13	emaj.2016.96	emaj.2016.96	NOUN
emaj-96	88	14	|	|	ADV
emaj-96	88	15	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-96	88	16	i̇smail	i̇smail	PROPN
emaj-96	88	17	erkan	erkan	PROPN
emaj-96	88	18	çelik	çelik	PROPN
emaj-96	88	19	emerging	emerge	VERB
emaj-96	88	20	markets	market	NOUN
emaj-96	88	21	journal	journal	NOUN
emaj-96	88	22	|	|	ADV
emaj-96	88	23	p	p	NOUN
emaj-96	88	24	a	a	DET
emaj-96	88	25	g	g	NOUN
emaj-96	88	26	e	e	NOUN
emaj-96	88	27	|49	|49	VERB
emaj-96	88	28	systematic	systematic	ADJ
emaj-96	88	29	financial	financial	ADJ
emaj-96	88	30	crises	crisis	NOUN
emaj-96	88	31	on	on	ADP
emaj-96	88	32	the	the	DET
emaj-96	88	33	other	other	ADJ
emaj-96	88	34	hand	hand	NOUN
emaj-96	88	35	encompass	encompass	NOUN
emaj-96	88	36	currency	currency	NOUN
emaj-96	88	37	and	and	CCONJ
emaj-96	88	38	banking	banking	NOUN
emaj-96	88	39	crises	crisis	NOUN
emaj-96	88	40	and	and	CCONJ
emaj-96	88	41	are	be	AUX
emaj-96	88	42	defined	define	VERB
emaj-96	88	43	as	as	ADP
emaj-96	88	44	significant	significant	ADJ
emaj-96	88	45	potential	potential	ADJ
emaj-96	88	46	disruptions	disruption	NOUN
emaj-96	88	47	experienced	experience	VERB
emaj-96	88	48	in	in	ADP
emaj-96	88	49	the	the	DET
emaj-96	88	50	capability	capability	NOUN
emaj-96	88	51	of	of	ADP
emaj-96	88	52	the	the	DET
emaj-96	88	53	financial	financial	ADJ
emaj-96	88	54	system	system	NOUN
emaj-96	88	55	to	to	PART
emaj-96	88	56	perform	perform	VERB
emaj-96	88	57	its	its	PRON
emaj-96	88	58	fundamental	fundamental	ADJ
emaj-96	88	59	obligations	obligation	NOUN
emaj-96	88	60	in	in	ADP
emaj-96	88	61	an	an	DET
emaj-96	88	62	efficient	efficient	ADJ
emaj-96	88	63	manner	manner	NOUN
emaj-96	88	64	.	.	PUNCT
emaj-96	89	1	moreover	moreover	ADV
emaj-96	89	2	,	,	PUNCT
emaj-96	89	3	systemic	systemic	ADJ
emaj-96	89	4	financial	financial	ADJ
emaj-96	89	5	crises	crisis	NOUN
emaj-96	89	6	are	be	AUX
emaj-96	89	7	described	describe	VERB
emaj-96	89	8	as	as	ADP
emaj-96	89	9	a	a	DET
emaj-96	89	10	shock	shock	NOUN
emaj-96	89	11	that	that	PRON
emaj-96	89	12	causes	cause	VERB
emaj-96	89	13	an	an	DET
emaj-96	89	14	interruption	interruption	NOUN
emaj-96	89	15	in	in	ADP
emaj-96	89	16	the	the	DET
emaj-96	89	17	essential	essential	ADJ
emaj-96	89	18	functions	function	NOUN
emaj-96	89	19	of	of	ADP
emaj-96	89	20	the	the	DET
emaj-96	89	21	financial	financial	ADJ
emaj-96	89	22	system	system	NOUN
emaj-96	89	23	such	such	ADJ
emaj-96	89	24	as	as	ADP
emaj-96	89	25	asset	asset	NOUN
emaj-96	89	26	valuation	valuation	NOUN
emaj-96	89	27	,	,	PUNCT
emaj-96	89	28	loan	loan	NOUN
emaj-96	89	29	allocation	allocation	NOUN
emaj-96	89	30	and	and	CCONJ
emaj-96	89	31	payments	payment	NOUN
emaj-96	89	32	.	.	PUNCT
emaj-96	90	1	finance	finance	NOUN
emaj-96	90	2	markets	market	NOUN
emaj-96	90	3	perform	perform	VERB
emaj-96	90	4	the	the	DET
emaj-96	90	5	following	follow	VERB
emaj-96	90	6	functions	function	NOUN
emaj-96	90	7	in	in	ADP
emaj-96	90	8	an	an	DET
emaj-96	90	9	economic	economic	ADJ
emaj-96	90	10	system	system	NOUN
emaj-96	90	11	.	.	PUNCT
emaj-96	91	1	they	they	PRON
emaj-96	91	2	steer	steer	VERB
emaj-96	91	3	funds	fund	NOUN
emaj-96	91	4	to	to	ADP
emaj-96	91	5	the	the	DET
emaj-96	91	6	decision	decision	NOUN
emaj-96	91	7	-	-	PUNCT
emaj-96	91	8	making	make	VERB
emaj-96	91	9	units	unit	NOUN
emaj-96	91	10	with	with	ADP
emaj-96	91	11	productive	productive	ADJ
emaj-96	91	12	investment	investment	NOUN
emaj-96	91	13	projects	project	NOUN
emaj-96	91	14	effectively	effectively	ADV
emaj-96	91	15	and	and	CCONJ
emaj-96	91	16	accurately	accurately	ADV
emaj-96	91	17	.	.	PUNCT
emaj-96	92	1	hence	hence	ADV
emaj-96	92	2	,	,	PUNCT
emaj-96	92	3	they	they	PRON
emaj-96	92	4	share	share	VERB
emaj-96	92	5	the	the	DET
emaj-96	92	6	risks	risk	NOUN
emaj-96	92	7	encountered	encounter	VERB
emaj-96	92	8	by	by	ADP
emaj-96	92	9	the	the	DET
emaj-96	92	10	investment	investment	NOUN
emaj-96	92	11	projects	project	NOUN
emaj-96	92	12	of	of	ADP
emaj-96	92	13	decisionmaking	decisionmake	VERB
emaj-96	92	14	units	unit	NOUN
emaj-96	92	15	and	and	CCONJ
emaj-96	92	16	facilitate	facilitate	VERB
emaj-96	92	17	the	the	DET
emaj-96	92	18	flow	flow	NOUN
emaj-96	92	19	of	of	ADP
emaj-96	92	20	funds	fund	NOUN
emaj-96	92	21	.	.	PUNCT
emaj-96	93	1	moreover	moreover	ADV
emaj-96	93	2	,	,	PUNCT
emaj-96	93	3	the	the	DET
emaj-96	93	4	financial	financial	ADJ
emaj-96	93	5	system	system	NOUN
emaj-96	93	6	curtails	curtail	VERB
emaj-96	93	7	the	the	DET
emaj-96	93	8	transaction	transaction	NOUN
emaj-96	93	9	and	and	CCONJ
emaj-96	93	10	research	research	NOUN
emaj-96	93	11	costs	cost	NOUN
emaj-96	93	12	incurred	incur	VERB
emaj-96	93	13	in	in	ADP
emaj-96	93	14	financial	financial	ADJ
emaj-96	93	15	markets	market	NOUN
emaj-96	93	16	and	and	CCONJ
emaj-96	93	17	perform	perform	VERB
emaj-96	93	18	the	the	DET
emaj-96	93	19	function	function	NOUN
emaj-96	93	20	of	of	ADP
emaj-96	93	21	ensuring	ensure	VERB
emaj-96	93	22	efficient	efficient	ADJ
emaj-96	93	23	funds	fund	NOUN
emaj-96	93	24	allocation	allocation	NOUN
emaj-96	93	25	.	.	PUNCT
emaj-96	94	1	along	along	ADP
emaj-96	94	2	with	with	ADP
emaj-96	94	3	this	this	PRON
emaj-96	94	4	,	,	PUNCT
emaj-96	94	5	it	it	PRON
emaj-96	94	6	furnishes	furnish	VERB
emaj-96	94	7	the	the	DET
emaj-96	94	8	increase	increase	NOUN
emaj-96	94	9	of	of	ADP
emaj-96	94	10	productivity	productivity	NOUN
emaj-96	94	11	in	in	ADP
emaj-96	94	12	real	real	ADJ
emaj-96	94	13	economy	economy	NOUN
emaj-96	94	14	and	and	CCONJ
emaj-96	94	15	economic	economic	ADJ
emaj-96	94	16	growth	growth	NOUN
emaj-96	94	17	.	.	PUNCT
emaj-96	95	1	naturally	naturally	ADV
emaj-96	95	2	,	,	PUNCT
emaj-96	95	3	the	the	DET
emaj-96	95	4	financial	financial	ADJ
emaj-96	95	5	system	system	NOUN
emaj-96	95	6	carries	carry	VERB
emaj-96	95	7	out	out	ADP
emaj-96	95	8	its	its	PRON
emaj-96	95	9	functions	function	NOUN
emaj-96	95	10	through	through	ADP
emaj-96	95	11	financial	financial	ADJ
emaj-96	95	12	markets	market	NOUN
emaj-96	95	13	and	and	CCONJ
emaj-96	95	14	institutions	institution	NOUN
emaj-96	95	15	.	.	PUNCT
emaj-96	96	1	for	for	ADP
emaj-96	96	2	example	example	NOUN
emaj-96	96	3	,	,	PUNCT
emaj-96	96	4	the	the	DET
emaj-96	96	5	banks	bank	NOUN
emaj-96	96	6	experiencing	experience	VERB
emaj-96	96	7	difficulty	difficulty	NOUN
emaj-96	96	8	in	in	ADP
emaj-96	96	9	repayment	repayment	NOUN
emaj-96	96	10	or	or	CCONJ
emaj-96	96	11	interruptions	interruption	NOUN
emaj-96	96	12	in	in	ADP
emaj-96	96	13	repayment	repayment	NOUN
emaj-96	96	14	,	,	PUNCT
emaj-96	96	15	sudden	sudden	ADJ
emaj-96	96	16	collapses	collapse	NOUN
emaj-96	96	17	in	in	ADP
emaj-96	96	18	the	the	DET
emaj-96	96	19	securities	security	NOUN
emaj-96	96	20	and	and	CCONJ
emaj-96	96	21	the	the	DET
emaj-96	96	22	systematic	systematic	ADJ
emaj-96	96	23	occurrence	occurrence	NOUN
emaj-96	96	24	of	of	ADP
emaj-96	96	25	these	these	DET
emaj-96	96	26	lead	lead	NOUN
emaj-96	96	27	to	to	ADP
emaj-96	96	28	systematic	systematic	ADJ
emaj-96	96	29	crises	crisis	NOUN
emaj-96	96	30	.	.	PUNCT
emaj-96	97	1	these	these	DET
emaj-96	97	2	crises	crisis	NOUN
emaj-96	97	3	afterwards	afterwards	ADV
emaj-96	97	4	encompass	encompass	VERB
emaj-96	97	5	currency	currency	NOUN
emaj-96	97	6	and	and	CCONJ
emaj-96	97	7	banking	banking	NOUN
emaj-96	97	8	crises	crisis	NOUN
emaj-96	97	9	.	.	PUNCT
emaj-96	98	1	systematic	systematic	ADJ
emaj-96	98	2	crises	crisis	NOUN
emaj-96	98	3	that	that	PRON
emaj-96	98	4	develop	develop	VERB
emaj-96	98	5	due	due	ADP
emaj-96	98	6	to	to	ADP
emaj-96	98	7	the	the	DET
emaj-96	98	8	designated	designate	VERB
emaj-96	98	9	reasons	reason	NOUN
emaj-96	98	10	create	create	VERB
emaj-96	98	11	an	an	DET
emaj-96	98	12	adverse	adverse	ADJ
emaj-96	98	13	effect	effect	NOUN
emaj-96	98	14	on	on	ADP
emaj-96	98	15	the	the	DET
emaj-96	98	16	real	real	ADJ
emaj-96	98	17	economy	economy	NOUN
emaj-96	98	18	(	(	PUNCT
emaj-96	98	19	output	output	NOUN
emaj-96	98	20	and	and	CCONJ
emaj-96	98	21	employment	employment	NOUN
emaj-96	98	22	)	)	PUNCT
emaj-96	98	23	.	.	PUNCT
emaj-96	99	1	when	when	SCONJ
emaj-96	99	2	there	there	PRON
emaj-96	99	3	is	be	VERB
emaj-96	99	4	a	a	DET
emaj-96	99	5	systematic	systematic	ADJ
emaj-96	99	6	disruption	disruption	NOUN
emaj-96	99	7	,	,	PUNCT
emaj-96	99	8	output	output	NOUN
emaj-96	99	9	(	(	PUNCT
emaj-96	99	10	production	production	NOUN
emaj-96	99	11	)	)	PUNCT
emaj-96	99	12	losses	loss	NOUN
emaj-96	99	13	occur	occur	VERB
emaj-96	99	14	in	in	ADP
emaj-96	99	15	that	that	DET
emaj-96	99	16	country	country	NOUN
emaj-96	99	17	,	,	PUNCT
emaj-96	99	18	economic	economic	ADJ
emaj-96	99	19	losses	loss	NOUN
emaj-96	99	20	grow	grow	VERB
emaj-96	99	21	,	,	PUNCT
emaj-96	99	22	national	national	ADJ
emaj-96	99	23	income	income	NOUN
emaj-96	99	24	decreases	decrease	NOUN
emaj-96	99	25	and	and	CCONJ
emaj-96	99	26	the	the	DET
emaj-96	99	27	country	country	NOUN
emaj-96	99	28	diverges	diverge	VERB
emaj-96	99	29	away	away	ADV
emaj-96	99	30	from	from	ADP
emaj-96	99	31	economic	economic	ADJ
emaj-96	99	32	efficiency	efficiency	NOUN
emaj-96	99	33	.	.	PUNCT
emaj-96	100	1	there	there	PRON
emaj-96	100	2	are	be	VERB
emaj-96	100	3	also	also	ADV
emaj-96	100	4	several	several	ADJ
emaj-96	100	5	accounting	accounting	NOUN
emaj-96	100	6	-	-	PUNCT
emaj-96	100	7	based	base	VERB
emaj-96	100	8	reasons	reason	NOUN
emaj-96	100	9	in	in	ADP
emaj-96	100	10	the	the	DET
emaj-96	100	11	occurrence	occurrence	NOUN
emaj-96	100	12	of	of	ADP
emaj-96	100	13	a	a	DET
emaj-96	100	14	financial	financial	ADJ
emaj-96	100	15	crisis	crisis	NOUN
emaj-96	100	16	.	.	PUNCT
emaj-96	101	1	when	when	SCONJ
emaj-96	101	2	we	we	PRON
emaj-96	101	3	investigate	investigate	VERB
emaj-96	101	4	the	the	DET
emaj-96	101	5	accounting	accounting	NOUN
emaj-96	101	6	-	-	PUNCT
emaj-96	101	7	based	base	VERB
emaj-96	101	8	reasons	reason	NOUN
emaj-96	101	9	of	of	ADP
emaj-96	101	10	a	a	DET
emaj-96	101	11	financial	financial	ADJ
emaj-96	101	12	crisis	crisis	NOUN
emaj-96	101	13	,	,	PUNCT
emaj-96	101	14	we	we	PRON
emaj-96	101	15	observe	observe	VERB
emaj-96	101	16	that	that	SCONJ
emaj-96	101	17	the	the	DET
emaj-96	101	18	accounting	accounting	NOUN
emaj-96	101	19	based	base	VERB
emaj-96	101	20	reasons	reason	NOUN
emaj-96	101	21	of	of	ADP
emaj-96	101	22	the	the	DET
emaj-96	101	23	crisis	crisis	NOUN
emaj-96	101	24	stem	stem	VERB
emaj-96	101	25	from	from	ADP
emaj-96	101	26	abuse	abuse	NOUN
emaj-96	101	27	and	and	CCONJ
emaj-96	101	28	exploitation	exploitation	NOUN
emaj-96	101	29	in	in	ADP
emaj-96	101	30	accounting	accounting	NOUN
emaj-96	101	31	.	.	PUNCT
emaj-96	102	1	put	put	VERB
emaj-96	102	2	differently	differently	ADV
emaj-96	102	3	,	,	PUNCT
emaj-96	102	4	it	it	PRON
emaj-96	102	5	originates	originate	VERB
emaj-96	102	6	from	from	ADP
emaj-96	102	7	the	the	DET
emaj-96	102	8	characterization	characterization	NOUN
emaj-96	102	9	also	also	ADV
emaj-96	102	10	referred	refer	VERB
emaj-96	102	11	to	to	ADP
emaj-96	102	12	as	as	ADP
emaj-96	102	13	"	"	PUNCT
emaj-96	102	14	mine	mine	ADJ
emaj-96	102	15	fields	field	NOUN
emaj-96	102	16	in	in	ADP
emaj-96	102	17	accounting	account	VERB
emaj-96	102	18	"	"	PUNCT
emaj-96	102	19	.	.	PUNCT
emaj-96	103	1	we	we	PRON
emaj-96	103	2	can	can	AUX
emaj-96	103	3	briefly	briefly	ADV
emaj-96	103	4	list	list	VERB
emaj-96	103	5	the	the	DET
emaj-96	103	6	accounting	accounting	NOUN
emaj-96	103	7	based	base	VERB
emaj-96	103	8	reasons	reason	NOUN
emaj-96	103	9	as	as	ADP
emaj-96	103	10	the	the	DET
emaj-96	103	11	following	following	NOUN
emaj-96	103	12	:	:	PUNCT
emaj-96	103	13	1	1	X
emaj-96	103	14	.	.	X
emaj-96	103	15	accounting	accounting	NOUN
emaj-96	103	16	diverging	diverge	VERB
emaj-96	103	17	from	from	ADP
emaj-96	103	18	the	the	DET
emaj-96	103	19	primary	primary	ADJ
emaj-96	103	20	principles	principle	NOUN
emaj-96	103	21	,	,	PUNCT
emaj-96	103	22	rules	rule	NOUN
emaj-96	103	23	and	and	CCONJ
emaj-96	103	24	concepts	concept	NOUN
emaj-96	103	25	,	,	PUNCT
emaj-96	103	26	2	2	NUM
emaj-96	103	27	.	.	NOUN
emaj-96	103	28	inability	inability	NOUN
emaj-96	103	29	to	to	PART
emaj-96	103	30	achieve	achieve	VERB
emaj-96	103	31	full	full	ADJ
emaj-96	103	32	independence	independence	NOUN
emaj-96	103	33	in	in	ADP
emaj-96	103	34	accounting	accounting	NOUN
emaj-96	103	35	standards	standard	NOUN
emaj-96	103	36	and	and	CCONJ
emaj-96	103	37	those	those	DET
emaj-96	103	38	institutions	institution	NOUN
emaj-96	103	39	regulating	regulate	VERB
emaj-96	103	40	these	these	DET
emaj-96	103	41	standards	standard	NOUN
emaj-96	103	42	,	,	PUNCT
emaj-96	103	43	3	3	NUM
emaj-96	103	44	.	.	NOUN
emaj-96	103	45	creative	creative	ADJ
emaj-96	103	46	accounting	accounting	NOUN
emaj-96	103	47	practices	practice	NOUN
emaj-96	103	48	(	(	PUNCT
emaj-96	103	49	creative	creative	ADJ
emaj-96	103	50	accounting	accounting	NOUN
emaj-96	103	51	)	)	PUNCT
emaj-96	103	52	,	,	PUNCT
emaj-96	103	53	4	4	X
emaj-96	103	54	.	.	PUNCT
emaj-96	103	55	financial	financial	ADJ
emaj-96	103	56	reports	report	NOUN
emaj-96	103	57	with	with	ADP
emaj-96	103	58	transparency	transparency	NOUN
emaj-96	103	59	problems	problem	NOUN
emaj-96	103	60	,	,	PUNCT
emaj-96	103	61	which	which	PRON
emaj-96	103	62	do	do	AUX
emaj-96	103	63	not	not	PART
emaj-96	103	64	reflect	reflect	VERB
emaj-96	103	65	reality	reality	NOUN
emaj-96	103	66	,	,	PUNCT
emaj-96	103	67	5	5	NUM
emaj-96	103	68	.	.	NOUN
emaj-96	103	69	problems	problem	NOUN
emaj-96	103	70	with	with	ADP
emaj-96	103	71	fair	fair	ADJ
emaj-96	103	72	value	value	NOUN
emaj-96	103	73	valuation	valuation	NOUN
emaj-96	103	74	,	,	PUNCT
emaj-96	103	75	6	6	NUM
emaj-96	103	76	.	.	PUNCT
emaj-96	103	77	failures	failure	NOUN
emaj-96	103	78	in	in	ADP
emaj-96	103	79	supervision	supervision	NOUN
emaj-96	103	80	and	and	CCONJ
emaj-96	103	81	misleading	misleading	ADJ
emaj-96	103	82	auditing	auditing	NOUN
emaj-96	103	83	reports	report	NOUN
emaj-96	103	84	,	,	PUNCT
emaj-96	103	85	7	7	X
emaj-96	103	86	.	.	X
emaj-96	103	87	diverging	diverge	VERB
emaj-96	103	88	away	away	ADV
emaj-96	103	89	from	from	ADP
emaj-96	103	90	the	the	DET
emaj-96	103	91	concepts	concept	NOUN
emaj-96	103	92	of	of	ADP
emaj-96	103	93	prudence	prudence	NOUN
emaj-96	103	94	and	and	CCONJ
emaj-96	103	95	conservatism	conservatism	NOUN
emaj-96	103	96	,	,	PUNCT
emaj-96	103	97	the	the	DET
emaj-96	103	98	transactions	transaction	NOUN
emaj-96	103	99	related	relate	VERB
emaj-96	103	100	to	to	ADP
emaj-96	103	101	the	the	DET
emaj-96	103	102	execution	execution	NOUN
emaj-96	103	103	of	of	ADP
emaj-96	103	104	an	an	DET
emaj-96	103	105	enterprise	enterprise	NOUN
emaj-96	103	106	and	and	CCONJ
emaj-96	103	107	applications	application	NOUN
emaj-96	103	108	are	be	AUX
emaj-96	103	109	materialized	materialize	VERB
emaj-96	103	110	with	with	ADP
emaj-96	103	111	the	the	DET
emaj-96	103	112	fundamental	fundamental	ADJ
emaj-96	103	113	principles	principle	NOUN
emaj-96	103	114	,	,	PUNCT
emaj-96	103	115	rules	rule	NOUN
emaj-96	103	116	and	and	CCONJ
emaj-96	103	117	concepts	concept	NOUN
emaj-96	103	118	of	of	ADP
emaj-96	103	119	the	the	DET
emaj-96	103	120	accounting	accounting	NOUN
emaj-96	103	121	.	.	PUNCT
emaj-96	104	1	in	in	ADP
emaj-96	104	2	case	case	NOUN
emaj-96	104	3	of	of	ADP
emaj-96	104	4	non	non	NOUN
emaj-96	104	5	-	-	NOUN
emaj-96	104	6	compliance	compliance	NOUN
emaj-96	104	7	with	with	ADP
emaj-96	104	8	these	these	DET
emaj-96	104	9	principles	principle	NOUN
emaj-96	104	10	,	,	PUNCT
emaj-96	104	11	rules	rule	NOUN
emaj-96	104	12	and	and	CCONJ
emaj-96	104	13	concepts	concept	NOUN
emaj-96	104	14	,	,	PUNCT
emaj-96	104	15	they	they	PRON
emaj-96	104	16	lead	lead	VERB
emaj-96	104	17	to	to	ADP
emaj-96	104	18	the	the	DET
emaj-96	104	19	occurrence	occurrence	NOUN
emaj-96	104	20	and	and	CCONJ
emaj-96	104	21	expansion	expansion	NOUN
emaj-96	104	22	of	of	ADP
emaj-96	104	23	global	global	ADJ
emaj-96	104	24	financial	financial	ADJ
emaj-96	104	25	crises	crisis	NOUN
emaj-96	104	26	.	.	PUNCT
emaj-96	105	1	it	it	PRON
emaj-96	105	2	is	be	AUX
emaj-96	105	3	believed	believe	VERB
emaj-96	105	4	that	that	SCONJ
emaj-96	105	5	the	the	DET
emaj-96	105	6	failure	failure	NOUN
emaj-96	105	7	to	to	PART
emaj-96	105	8	comply	comply	VERB
emaj-96	105	9	with	with	ADP
emaj-96	105	10	accounting	accounting	NOUN
emaj-96	105	11	principles	principle	NOUN
emaj-96	105	12	underpinned	underpin	VERB
emaj-96	105	13	the	the	DET
emaj-96	105	14	global	global	ADJ
emaj-96	105	15	crisis	crisis	NOUN
emaj-96	105	16	that	that	PRON
emaj-96	105	17	took	take	VERB
emaj-96	105	18	place	place	NOUN
emaj-96	105	19	in	in	ADP
emaj-96	105	20	2008	2008	NUM
emaj-96	105	21	.	.	PUNCT
emaj-96	106	1	former	former	ADJ
emaj-96	106	2	chairman	chairman	NOUN
emaj-96	106	3	of	of	ADP
emaj-96	106	4	türmob	türmob	PROPN
emaj-96	106	5	masum	masum	PROPN
emaj-96	106	6	türker	türker	PROPN
emaj-96	106	7	indicated	indicate	VERB
emaj-96	106	8	that	that	SCONJ
emaj-96	106	9	crises	crisis	NOUN
emaj-96	106	10	are	be	AUX
emaj-96	106	11	grounded	ground	VERB
emaj-96	106	12	in	in	ADP
emaj-96	106	13	non	non	ADJ
emaj-96	106	14	-	-	NOUN
emaj-96	106	15	compliance	compliance	NOUN
emaj-96	106	16	with	with	ADP
emaj-96	106	17	accounting	accounting	NOUN
emaj-96	106	18	and	and	CCONJ
emaj-96	106	19	therefore	therefore	ADV
emaj-96	106	20	the	the	DET
emaj-96	106	21	solution	solution	NOUN
emaj-96	106	22	has	have	VERB
emaj-96	106	23	to	to	PART
emaj-96	106	24	be	be	AUX
emaj-96	106	25	sought	seek	VERB
emaj-96	106	26	in	in	ADP
emaj-96	106	27	accounting	accounting	NOUN
emaj-96	106	28	as	as	ADV
emaj-96	106	29	well	well	ADV
emaj-96	106	30	(	(	PUNCT
emaj-96	106	31	türker	türker	NOUN
emaj-96	106	32	,	,	PUNCT
emaj-96	106	33	2009	2009	NUM
emaj-96	106	34	)	)	PUNCT
emaj-96	106	35	.	.	PUNCT
emaj-96	107	1	wrongful	wrongful	ADJ
emaj-96	107	2	accounting	accounting	NOUN
emaj-96	107	3	practices	practice	NOUN
emaj-96	107	4	carried	carry	VERB
emaj-96	107	5	out	out	ADP
emaj-96	107	6	by	by	ADP
emaj-96	107	7	those	those	DET
emaj-96	107	8	enterprises	enterprise	NOUN
emaj-96	107	9	which	which	PRON
emaj-96	107	10	announced	announce	VERB
emaj-96	107	11	their	their	PRON
emaj-96	107	12	bankruptcy	bankruptcy	NOUN
emaj-96	107	13	are	be	AUX
emaj-96	107	14	listed	list	VERB
emaj-96	107	15	below	below	ADP
emaj-96	107	16	:	:	PUNCT
emaj-96	107	17	-one	-one	NOUN
emaj-96	107	18	of	of	ADP
emaj-96	107	19	the	the	DET
emaj-96	107	20	fundamental	fundamental	ADJ
emaj-96	107	21	concepts	concept	NOUN
emaj-96	107	22	of	of	ADP
emaj-96	107	23	accounting	accounting	NOUN
emaj-96	107	24	is	be	AUX
emaj-96	107	25	social	social	ADJ
emaj-96	107	26	responsibility	responsibility	NOUN
emaj-96	107	27	.	.	PUNCT
emaj-96	108	1	however	however	ADV
emaj-96	108	2	,	,	PUNCT
emaj-96	108	3	disregarding	disregard	VERB
emaj-96	108	4	the	the	DET
emaj-96	108	5	interests	interest	NOUN
emaj-96	108	6	of	of	ADP
emaj-96	108	7	the	the	DET
emaj-96	108	8	society	society	NOUN
emaj-96	108	9	in	in	ADP
emaj-96	108	10	accounting	accounting	NOUN
emaj-96	108	11	practices	practice	NOUN
emaj-96	108	12	and	and	CCONJ
emaj-96	108	13	processes	process	NOUN
emaj-96	108	14	,	,	PUNCT
emaj-96	108	15	and	and	CCONJ
emaj-96	108	16	diverging	diverge	VERB
emaj-96	108	17	away	away	ADV
emaj-96	108	18	from	from	ADP
emaj-96	108	19	the	the	DET
emaj-96	108	20	concept	concept	NOUN
emaj-96	108	21	of	of	ADP
emaj-96	108	22	social	social	ADJ
emaj-96	108	23	responsibility	responsibility	NOUN
emaj-96	108	24	,	,	PUNCT
emaj-96	108	25	moving	move	VERB
emaj-96	108	26	away	away	ADV
emaj-96	108	27	from	from	ADP
emaj-96	108	28	the	the	DET
emaj-96	108	29	concept	concept	NOUN
emaj-96	108	30	of	of	ADP
emaj-96	108	31	personality	personality	NOUN
emaj-96	108	32	when	when	SCONJ
emaj-96	108	33	the	the	DET
emaj-96	108	34	enterprise	enterprise	NOUN
emaj-96	108	35	's	's	PART
emaj-96	108	36	treasury	treasury	NOUN
emaj-96	108	37	and/or	and/or	CCONJ
emaj-96	108	38	the	the	DET
emaj-96	108	39	treasury	treasury	NOUN
emaj-96	108	40	of	of	ADP
emaj-96	108	41	the	the	DET
emaj-96	108	42	enterprise	enterprise	NOUN
emaj-96	108	43	's	's	PART
emaj-96	108	44	owner	owner	NOUN
emaj-96	108	45	and/or	and/or	CCONJ
emaj-96	108	46	partners	partner	NOUN
emaj-96	108	47	are	be	AUX
emaj-96	108	48	not	not	PART
emaj-96	108	49	separated	separate	VERB
emaj-96	108	50	,	,	PUNCT
emaj-96	108	51	alienation	alienation	NOUN
emaj-96	108	52	from	from	ADP
emaj-96	108	53	the	the	DET
emaj-96	108	54	monetary	monetary	NOUN
emaj-96	108	55	(	(	PUNCT
emaj-96	108	56	money	money	NOUN
emaj-96	108	57	measurement	measurement	NOUN
emaj-96	108	58	)	)	PUNCT
emaj-96	108	59	concept	concept	NOUN
emaj-96	108	60	of	of	ADP
emaj-96	108	61	accounting	accounting	NOUN
emaj-96	108	62	using	use	VERB
emaj-96	108	63	differences	difference	NOUN
emaj-96	108	64	in	in	ADP
emaj-96	108	65	foreign	foreign	ADJ
emaj-96	108	66	exchange	exchange	NOUN
emaj-96	108	67	rates	rate	NOUN
emaj-96	108	68	and	and	CCONJ
emaj-96	108	69	arbitrage	arbitrage	NOUN
emaj-96	108	70	methods	method	NOUN
emaj-96	108	71	for	for	ADP
emaj-96	108	72	their	their	PRON
emaj-96	108	73	own	own	ADJ
emaj-96	108	74	advantage	advantage	NOUN
emaj-96	108	75	,	,	PUNCT
emaj-96	108	76	estrangement	estrangement	NOUN
emaj-96	108	77	from	from	ADP
emaj-96	108	78	the	the	DET
emaj-96	108	79	concept	concept	NOUN
emaj-96	108	80	of	of	ADP
emaj-96	108	81	full	full	ADJ
emaj-96	108	82	explanation	explanation	NOUN
emaj-96	108	83	(	(	PUNCT
emaj-96	108	84	full	full	ADJ
emaj-96	108	85	disclosure	disclosure	NOUN
emaj-96	108	86	)	)	PUNCT
emaj-96	108	87	with	with	ADP
emaj-96	108	88	non	non	ADJ
emaj-96	108	89	-	-	ADJ
emaj-96	108	90	transparent	transparent	ADJ
emaj-96	108	91	practices	practice	NOUN
emaj-96	108	92	,	,	PUNCT
emaj-96	108	93	diverging	diverge	VERB
emaj-96	108	94	away	away	ADV
emaj-96	108	95	from	from	ADP
emaj-96	108	96	the	the	DET
emaj-96	108	97	concept	concept	NOUN
emaj-96	108	98	of	of	ADP
emaj-96	108	99	objectivity	objectivity	NOUN
emaj-96	108	100	by	by	ADP
emaj-96	108	101	being	be	AUX
emaj-96	108	102	an	an	DET
emaj-96	108	103	instrument	instrument	NOUN
emaj-96	108	104	of	of	ADP
emaj-96	108	105	the	the	DET
emaj-96	108	106	enterprise	enterprise	NOUN
emaj-96	108	107	management	management	NOUN
emaj-96	108	108	's	's	PART
emaj-96	108	109	demand	demand	NOUN
emaj-96	108	110	to	to	PART
emaj-96	108	111	manipulate	manipulate	VERB
emaj-96	108	112	financial	financial	ADJ
emaj-96	108	113	reports	report	NOUN
emaj-96	108	114	,	,	PUNCT
emaj-96	108	115	moving	move	VERB
emaj-96	108	116	forward	forward	ADV
emaj-96	108	117	from	from	ADP
emaj-96	108	118	the	the	DET
emaj-96	108	119	concept	concept	NOUN
emaj-96	108	120	of	of	ADP
emaj-96	108	121	cost	cost	NOUN
emaj-96	108	122	base	base	NOUN
emaj-96	108	123	by	by	ADP
emaj-96	108	124	revealing	reveal	VERB
emaj-96	108	125	the	the	DET
emaj-96	108	126	assets	asset	NOUN
emaj-96	108	127	with	with	ADP
emaj-96	108	128	the	the	DET
emaj-96	108	129	values	value	NOUN
emaj-96	108	130	which	which	PRON
emaj-96	108	131	do	do	AUX
emaj-96	108	132	not	not	PART
emaj-96	108	133	reflect	reflect	VERB
emaj-96	108	134	reality	reality	NOUN
emaj-96	108	135	through	through	ADP
emaj-96	108	136	the	the	DET
emaj-96	108	137	employment	employment	NOUN
emaj-96	108	138	of	of	ADP
emaj-96	108	139	market	market	NOUN
emaj-96	108	140	value	value	NOUN
emaj-96	108	141	method	method	NOUN
emaj-96	108	142	,	,	PUNCT
emaj-96	108	143	practicing	practice	VERB
emaj-96	108	144	fraud	fraud	NOUN
emaj-96	108	145	by	by	ADP
emaj-96	108	146	registering	register	VERB
emaj-96	108	147	unrealized	unrealized	ADJ
emaj-96	108	148	revenues	revenue	NOUN
emaj-96	108	149	,	,	PUNCT
emaj-96	108	150	accounting	accounting	NOUN
emaj-96	108	151	practices	practice	NOUN
emaj-96	108	152	of	of	ADP
emaj-96	108	153	bankrupt	bankrupt	ADJ
emaj-96	108	154	companies	company	NOUN
emaj-96	108	155	also	also	ADV
emaj-96	108	156	contradict	contradict	VERB
emaj-96	108	157	ethical	ethical	ADJ
emaj-96	108	158	rules	rule	NOUN
emaj-96	108	159	and	and	CCONJ
emaj-96	108	160	standards	standard	NOUN
emaj-96	108	161	along	along	ADP
emaj-96	108	162	with	with	ADP
emaj-96	108	163	the	the	DET
emaj-96	108	164	legislative	legislative	ADJ
emaj-96	108	165	provisions	provision	NOUN
emaj-96	108	166	.	.	PUNCT
emaj-96	109	1	apart	apart	ADV
emaj-96	109	2	from	from	ADP
emaj-96	109	3	all	all	DET
emaj-96	109	4	these	these	PRON
emaj-96	109	5	,	,	PUNCT
emaj-96	109	6	it	it	PRON
emaj-96	109	7	is	be	AUX
emaj-96	109	8	understood	understand	VERB
emaj-96	109	9	that	that	SCONJ
emaj-96	109	10	they	they	PRON
emaj-96	109	11	stem	stem	VERB
emaj-96	109	12	from	from	ADP
emaj-96	109	13	considerably	considerably	ADV
emaj-96	109	14	conscious	conscious	ADJ
emaj-96	109	15	actions	action	NOUN
emaj-96	109	16	which	which	PRON
emaj-96	109	17	contradict	contradict	VERB
emaj-96	109	18	the	the	DET
emaj-96	109	19	interests	interest	NOUN
emaj-96	109	20	of	of	ADP
emaj-96	109	21	the	the	DET
emaj-96	109	22	society	society	NOUN
emaj-96	109	23	and	and	CCONJ
emaj-96	109	24	general	general	ADJ
emaj-96	109	25	ethics	ethic	NOUN
emaj-96	109	26	norms	norm	NOUN
emaj-96	109	27	.	.	PUNCT
emaj-96	110	1	it	it	PRON
emaj-96	110	2	is	be	AUX
emaj-96	110	3	observed	observe	VERB
emaj-96	110	4	that	that	SCONJ
emaj-96	110	5	several	several	ADJ
emaj-96	110	6	enterprises	enterprise	NOUN
emaj-96	110	7	trick	trick	VERB
emaj-96	110	8	investors	investor	NOUN
emaj-96	110	9	,	,	PUNCT
emaj-96	110	10	creditors	creditor	NOUN
emaj-96	110	11	,	,	PUNCT
emaj-96	110	12	state	state	NOUN
emaj-96	110	13	and	and	CCONJ
emaj-96	110	14	the	the	DET
emaj-96	110	15	society	society	NOUN
emaj-96	110	16	through	through	ADP
emaj-96	110	17	fraudulent	fraudulent	ADJ
emaj-96	110	18	financial	financial	ADJ
emaj-96	110	19	reporting	reporting	NOUN
emaj-96	110	20	and	and	CCONJ
emaj-96	110	21	lead	lead	VERB
emaj-96	110	22	to	to	ADP
emaj-96	110	23	crises	crisis	NOUN
emaj-96	110	24	.	.	PUNCT
emaj-96	111	1	volume	volume	NOUN
emaj-96	111	2	6	6	NUM
emaj-96	112	1	no	no	PRON
emaj-96	112	2	1	1	NUM
emaj-96	112	3	(	(	PUNCT
emaj-96	112	4	2016	2016	NUM
emaj-96	112	5	)	)	PUNCT
emaj-96	113	1	|	|	ADV
emaj-96	113	2	issn	issn	VERB
emaj-96	113	3	2158	2158	NUM
emaj-96	113	4	-	-	SYM
emaj-96	113	5	8708	8708	NUM
emaj-96	113	6	(	(	PUNCT
emaj-96	113	7	online	online	NOUN
emaj-96	113	8	)	)	PUNCT
emaj-96	113	9	|	|	ADV
emaj-96	113	10	doi	doi	X
emaj-96	113	11	10.5195	10.5195	NUM
emaj-96	113	12	/	/	SYM
emaj-96	113	13	emaj.2016.96	emaj.2016.96	NOUN
emaj-96	113	14	|	|	ADV
emaj-96	113	15	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-96	113	16	the	the	DET
emaj-96	113	17	relationship	relationship	NOUN
emaj-96	113	18	between	between	ADP
emaj-96	113	19	accounting	accounting	NOUN
emaj-96	113	20	practices	practice	NOUN
emaj-96	113	21	and	and	CCONJ
emaj-96	113	22	effects	effect	NOUN
emaj-96	113	23	of	of	ADP
emaj-96	113	24	financial	financial	ADJ
emaj-96	113	25	crisis	crisis	NOUN
emaj-96	113	26	in	in	ADP
emaj-96	113	27	turkey	turkey	NOUN
emaj-96	113	28	:	:	PUNCT
emaj-96	113	29	a	a	DET
emaj-96	113	30	case	case	NOUN
emaj-96	113	31	study	study	NOUN
emaj-96	113	32	on	on	ADP
emaj-96	113	33	an	an	DET
emaj-96	113	34	oil	oil	NOUN
emaj-96	113	35	company	company	NOUN
emaj-96	113	36	page	page	NOUN
emaj-96	113	37	|50|	|50|	NOUN
emaj-96	113	38	emerging	emerge	VERB
emaj-96	113	39	markets	market	NOUN
emaj-96	113	40	journal	journal	VERB
emaj-96	113	41	small	small	ADJ
emaj-96	113	42	enterprises	enterprise	NOUN
emaj-96	113	43	also	also	ADV
emaj-96	113	44	generally	generally	ADV
emaj-96	113	45	show	show	VERB
emaj-96	113	46	their	their	PRON
emaj-96	113	47	assets	asset	NOUN
emaj-96	113	48	and	and	CCONJ
emaj-96	113	49	profit	profit	NOUN
emaj-96	113	50	less	less	ADJ
emaj-96	113	51	than	than	ADP
emaj-96	113	52	the	the	DET
emaj-96	113	53	actual	actual	ADJ
emaj-96	113	54	values	value	NOUN
emaj-96	113	55	;	;	PUNCT
emaj-96	113	56	whereas	whereas	SCONJ
emaj-96	113	57	large	large	ADJ
emaj-96	113	58	enterprises	enterprise	NOUN
emaj-96	113	59	present	present	VERB
emaj-96	113	60	their	their	PRON
emaj-96	113	61	assets	asset	NOUN
emaj-96	113	62	and	and	CCONJ
emaj-96	113	63	profits	profit	NOUN
emaj-96	113	64	more	more	ADJ
emaj-96	113	65	than	than	ADP
emaj-96	113	66	the	the	DET
emaj-96	113	67	actual	actual	ADJ
emaj-96	113	68	values	value	NOUN
emaj-96	113	69	.	.	PUNCT
emaj-96	114	1	the	the	DET
emaj-96	114	2	objective	objective	NOUN
emaj-96	114	3	of	of	ADP
emaj-96	114	4	small	small	ADJ
emaj-96	114	5	enterprises	enterprise	NOUN
emaj-96	114	6	is	be	AUX
emaj-96	114	7	to	to	PART
emaj-96	114	8	avoid	avoid	VERB
emaj-96	114	9	paying	pay	VERB
emaj-96	114	10	taxes	taxis	NOUN
emaj-96	114	11	or	or	CCONJ
emaj-96	114	12	reducing	reduce	VERB
emaj-96	114	13	the	the	DET
emaj-96	114	14	amount	amount	NOUN
emaj-96	114	15	of	of	ADP
emaj-96	114	16	tax	tax	NOUN
emaj-96	114	17	they	they	PRON
emaj-96	114	18	are	be	AUX
emaj-96	114	19	required	require	VERB
emaj-96	114	20	to	to	PART
emaj-96	114	21	pay	pay	VERB
emaj-96	114	22	.	.	PUNCT
emaj-96	115	1	large	large	ADJ
emaj-96	115	2	enterprises	enterprise	NOUN
emaj-96	115	3	on	on	ADP
emaj-96	115	4	the	the	DET
emaj-96	115	5	other	other	ADJ
emaj-96	115	6	hand	hand	NOUN
emaj-96	115	7	,	,	PUNCT
emaj-96	115	8	aim	aim	VERB
emaj-96	115	9	to	to	PART
emaj-96	115	10	find	find	VERB
emaj-96	115	11	more	more	ADJ
emaj-96	115	12	funds	fund	NOUN
emaj-96	115	13	(	(	PUNCT
emaj-96	115	14	loans	loan	NOUN
emaj-96	115	15	and	and	CCONJ
emaj-96	115	16	capital	capital	NOUN
emaj-96	115	17	)	)	PUNCT
emaj-96	115	18	.	.	PUNCT
emaj-96	116	1	large	large	ADJ
emaj-96	116	2	enterprises	enterprise	NOUN
emaj-96	116	3	demonstrate	demonstrate	VERB
emaj-96	116	4	the	the	DET
emaj-96	116	5	financial	financial	ADJ
emaj-96	116	6	status	status	NOUN
emaj-96	116	7	of	of	ADP
emaj-96	116	8	the	the	DET
emaj-96	116	9	company	company	NOUN
emaj-96	116	10	differently	differently	ADV
emaj-96	116	11	to	to	ADP
emaj-96	116	12	the	the	DET
emaj-96	116	13	public	public	NOUN
emaj-96	116	14	.	.	PUNCT
emaj-96	117	1	what	what	PRON
emaj-96	117	2	is	be	AUX
emaj-96	117	3	interesting	interesting	ADJ
emaj-96	117	4	is	be	AUX
emaj-96	117	5	that	that	SCONJ
emaj-96	117	6	,	,	PUNCT
emaj-96	117	7	actually	actually	ADV
emaj-96	117	8	all	all	PRON
emaj-96	117	9	of	of	ADP
emaj-96	117	10	these	these	DET
emaj-96	117	11	firms	firm	NOUN
emaj-96	117	12	seem	seem	VERB
emaj-96	117	13	to	to	PART
emaj-96	117	14	comply	comply	VERB
emaj-96	117	15	with	with	ADP
emaj-96	117	16	the	the	DET
emaj-96	117	17	accounting	accounting	NOUN
emaj-96	117	18	standards	standard	NOUN
emaj-96	117	19	and	and	CCONJ
emaj-96	117	20	legislations	legislation	NOUN
emaj-96	117	21	.	.	PUNCT
emaj-96	118	1	but	but	CCONJ
emaj-96	118	2	enterprises	enterprise	NOUN
emaj-96	118	3	perform	perform	VERB
emaj-96	118	4	these	these	DET
emaj-96	118	5	contradictory	contradictory	ADJ
emaj-96	118	6	acts	act	NOUN
emaj-96	118	7	through	through	ADP
emaj-96	118	8	creative	creative	ADJ
emaj-96	118	9	accounting	accounting	NOUN
emaj-96	118	10	practices	practice	NOUN
emaj-96	118	11	.	.	PUNCT
emaj-96	119	1	auditing	auditing	NOUN
emaj-96	119	2	institutions	institution	NOUN
emaj-96	119	3	,	,	PUNCT
emaj-96	119	4	credit	credit	NOUN
emaj-96	119	5	and	and	CCONJ
emaj-96	119	6	finance	finance	NOUN
emaj-96	119	7	corporations	corporation	NOUN
emaj-96	119	8	as	as	ADV
emaj-96	119	9	well	well	ADV
emaj-96	119	10	as	as	ADP
emaj-96	119	11	credit	credit	NOUN
emaj-96	119	12	rating	rating	NOUN
emaj-96	119	13	institutions	institution	NOUN
emaj-96	119	14	are	be	AUX
emaj-96	119	15	also	also	ADV
emaj-96	119	16	involved	involve	VERB
emaj-96	119	17	in	in	ADP
emaj-96	119	18	these	these	DET
emaj-96	119	19	tricks	trick	NOUN
emaj-96	119	20	used	use	VERB
emaj-96	119	21	by	by	ADP
emaj-96	119	22	the	the	DET
emaj-96	119	23	enterprises	enterprise	NOUN
emaj-96	119	24	.	.	PUNCT
emaj-96	120	1	for	for	ADP
emaj-96	120	2	example	example	NOUN
emaj-96	120	3	,	,	PUNCT
emaj-96	120	4	the	the	DET
emaj-96	120	5	relationship	relationship	NOUN
emaj-96	120	6	between	between	ADP
emaj-96	120	7	the	the	DET
emaj-96	120	8	fluctuations	fluctuation	NOUN
emaj-96	120	9	in	in	ADP
emaj-96	120	10	the	the	DET
emaj-96	120	11	us	us	PROPN
emaj-96	120	12	market	market	NOUN
emaj-96	120	13	and	and	CCONJ
emaj-96	120	14	accounting	accounting	NOUN
emaj-96	120	15	in	in	ADP
emaj-96	120	16	2008	2008	NUM
emaj-96	120	17	caused	cause	VERB
emaj-96	120	18	the	the	DET
emaj-96	120	19	interrogation	interrogation	NOUN
emaj-96	120	20	of	of	ADP
emaj-96	120	21	the	the	DET
emaj-96	120	22	accounting	accounting	NOUN
emaj-96	120	23	institutions	institution	NOUN
emaj-96	120	24	and	and	CCONJ
emaj-96	120	25	standards	standard	NOUN
emaj-96	120	26	pursuant	pursuant	ADJ
emaj-96	120	27	to	to	ADP
emaj-96	120	28	the	the	DET
emaj-96	120	29	global	global	ADJ
emaj-96	120	30	crisis	crisis	NOUN
emaj-96	120	31	.	.	PUNCT
emaj-96	121	1	these	these	DET
emaj-96	121	2	kinds	kind	NOUN
emaj-96	121	3	of	of	ADP
emaj-96	121	4	effects	effect	NOUN
emaj-96	121	5	or	or	CCONJ
emaj-96	121	6	pressures	pressure	NOUN
emaj-96	121	7	applied	apply	VERB
emaj-96	121	8	to	to	ADP
emaj-96	121	9	financial	financial	ADJ
emaj-96	121	10	institutions	institution	NOUN
emaj-96	121	11	such	such	ADJ
emaj-96	121	12	as	as	ADP
emaj-96	121	13	iasb	iasb	NOUN
emaj-96	121	14	(	(	PUNCT
emaj-96	121	15	international	international	ADJ
emaj-96	121	16	accounting	accounting	NOUN
emaj-96	121	17	standards	standards	PROPN
emaj-96	121	18	board	board	NOUN
emaj-96	121	19	)	)	PUNCT
emaj-96	121	20	or	or	CCONJ
emaj-96	121	21	fasb	fasb	NOUN
emaj-96	121	22	(	(	PUNCT
emaj-96	121	23	financial	financial	ADJ
emaj-96	121	24	accounting	accounting	NOUN
emaj-96	121	25	standards	standards	PROPN
emaj-96	121	26	board	board	PROPN
emaj-96	121	27	)	)	PUNCT
emaj-96	121	28	.	.	PUNCT
emaj-96	122	1	these	these	DET
emaj-96	122	2	organizations	organization	NOUN
emaj-96	122	3	had	have	AUX
emaj-96	122	4	also	also	ADV
emaj-96	122	5	become	become	VERB
emaj-96	122	6	significant	significant	ADJ
emaj-96	122	7	parts	part	NOUN
emaj-96	122	8	of	of	ADP
emaj-96	122	9	debate	debate	NOUN
emaj-96	122	10	.	.	PUNCT
emaj-96	123	1	creative	creative	ADJ
emaj-96	123	2	accounting	accounting	NOUN
emaj-96	123	3	,	,	PUNCT
emaj-96	123	4	on	on	ADP
emaj-96	123	5	the	the	DET
emaj-96	123	6	other	other	ADJ
emaj-96	123	7	hand	hand	NOUN
emaj-96	123	8	,	,	PUNCT
emaj-96	123	9	is	be	AUX
emaj-96	123	10	defined	define	VERB
emaj-96	123	11	as	as	ADP
emaj-96	123	12	performing	perform	VERB
emaj-96	123	13	measurements	measurement	NOUN
emaj-96	123	14	and	and	CCONJ
emaj-96	123	15	making	make	VERB
emaj-96	123	16	presentations	presentation	NOUN
emaj-96	123	17	using	use	VERB
emaj-96	123	18	the	the	DET
emaj-96	123	19	existing	exist	VERB
emaj-96	123	20	flexibilities	flexibility	NOUN
emaj-96	123	21	in	in	ADP
emaj-96	123	22	accounting	accounting	NOUN
emaj-96	123	23	provided	provide	VERB
emaj-96	123	24	that	that	SCONJ
emaj-96	123	25	they	they	PRON
emaj-96	123	26	stay	stay	VERB
emaj-96	123	27	within	within	ADP
emaj-96	123	28	the	the	DET
emaj-96	123	29	legal	legal	ADJ
emaj-96	123	30	limits	limit	NOUN
emaj-96	123	31	and	and	CCONJ
emaj-96	123	32	hence	hence	ADV
emaj-96	123	33	accommodating	accommodate	VERB
emaj-96	123	34	the	the	DET
emaj-96	123	35	priorities	priority	NOUN
emaj-96	123	36	of	of	ADP
emaj-96	123	37	those	those	PRON
emaj-96	123	38	who	who	PRON
emaj-96	123	39	prepare	prepare	VERB
emaj-96	123	40	these	these	DET
emaj-96	123	41	data	datum	NOUN
emaj-96	123	42	instead	instead	ADV
emaj-96	123	43	of	of	ADP
emaj-96	123	44	the	the	DET
emaj-96	123	45	requirements	requirement	NOUN
emaj-96	123	46	of	of	ADP
emaj-96	123	47	those	those	DET
emaj-96	123	48	parties	party	NOUN
emaj-96	123	49	using	use	VERB
emaj-96	123	50	the	the	DET
emaj-96	123	51	accounting	accounting	NOUN
emaj-96	123	52	information	information	NOUN
emaj-96	123	53	.	.	PUNCT
emaj-96	124	1	this	this	DET
emaj-96	124	2	practice	practice	NOUN
emaj-96	124	3	is	be	AUX
emaj-96	124	4	generally	generally	ADV
emaj-96	124	5	carried	carry	VERB
emaj-96	124	6	out	out	ADP
emaj-96	124	7	by	by	ADP
emaj-96	124	8	enterprises	enterprise	NOUN
emaj-96	124	9	in	in	ADP
emaj-96	124	10	order	order	NOUN
emaj-96	124	11	to	to	PART
emaj-96	124	12	change	change	VERB
emaj-96	124	13	or	or	CCONJ
emaj-96	124	14	conceal	conceal	VERB
emaj-96	124	15	unwanted	unwanted	ADJ
emaj-96	124	16	results	result	NOUN
emaj-96	124	17	of	of	ADP
emaj-96	124	18	financial	financial	ADJ
emaj-96	124	19	circumstances	circumstance	NOUN
emaj-96	124	20	and	and	CCONJ
emaj-96	124	21	activities	activity	NOUN
emaj-96	124	22	.	.	PUNCT
emaj-96	125	1	it	it	PRON
emaj-96	125	2	is	be	AUX
emaj-96	125	3	also	also	ADV
emaj-96	125	4	argued	argue	VERB
emaj-96	125	5	that	that	SCONJ
emaj-96	125	6	creative	creative	ADJ
emaj-96	125	7	accounting	accounting	NOUN
emaj-96	125	8	practices	practice	NOUN
emaj-96	125	9	provide	provide	VERB
emaj-96	125	10	some	some	DET
emaj-96	125	11	advantages	advantage	NOUN
emaj-96	125	12	to	to	ADP
emaj-96	125	13	firms	firm	NOUN
emaj-96	125	14	,	,	PUNCT
emaj-96	125	15	such	such	ADJ
emaj-96	125	16	as	as	ADP
emaj-96	125	17	low	low	ADJ
emaj-96	125	18	financial	financial	ADJ
emaj-96	125	19	cost	cost	NOUN
emaj-96	125	20	and	and	CCONJ
emaj-96	125	21	higher	high	ADJ
emaj-96	125	22	stock	stock	NOUN
emaj-96	125	23	(	(	PUNCT
emaj-96	125	24	share	share	NOUN
emaj-96	125	25	)	)	PUNCT
emaj-96	125	26	values	value	NOUN
emaj-96	125	27	in	in	ADP
emaj-96	125	28	the	the	DET
emaj-96	125	29	market	market	NOUN
emaj-96	125	30	.	.	PUNCT
emaj-96	126	1	that	that	PRON
emaj-96	126	2	is	be	AUX
emaj-96	126	3	why	why	SCONJ
emaj-96	126	4	specific	specific	ADJ
emaj-96	126	5	companies	company	NOUN
emaj-96	126	6	are	be	AUX
emaj-96	126	7	in	in	ADP
emaj-96	126	8	favor	favor	NOUN
emaj-96	126	9	of	of	ADP
emaj-96	126	10	creative	creative	ADJ
emaj-96	126	11	accounting	accounting	NOUN
emaj-96	126	12	,	,	PUNCT
emaj-96	126	13	although	although	SCONJ
emaj-96	126	14	it	it	PRON
emaj-96	126	15	is	be	AUX
emaj-96	126	16	not	not	PART
emaj-96	126	17	a	a	DET
emaj-96	126	18	correct	correct	ADJ
emaj-96	126	19	action	action	NOUN
emaj-96	126	20	.	.	PUNCT
emaj-96	127	1	if	if	SCONJ
emaj-96	127	2	we	we	PRON
emaj-96	127	3	consider	consider	VERB
emaj-96	127	4	it	it	PRON
emaj-96	127	5	in	in	ADP
emaj-96	127	6	the	the	DET
emaj-96	127	7	short	short	ADJ
emaj-96	127	8	-	-	PUNCT
emaj-96	127	9	term	term	NOUN
emaj-96	127	10	,	,	PUNCT
emaj-96	127	11	it	it	PRON
emaj-96	127	12	is	be	AUX
emaj-96	127	13	true	true	ADJ
emaj-96	127	14	that	that	SCONJ
emaj-96	127	15	creative	creative	ADJ
emaj-96	127	16	accounting	accounting	NOUN
emaj-96	127	17	has	have	VERB
emaj-96	127	18	positive	positive	ADJ
emaj-96	127	19	impacts	impact	NOUN
emaj-96	127	20	.	.	PUNCT
emaj-96	128	1	however	however	ADV
emaj-96	128	2	,	,	PUNCT
emaj-96	128	3	in	in	ADP
emaj-96	128	4	the	the	DET
emaj-96	128	5	longterm	longterm	NOUN
emaj-96	128	6	,	,	PUNCT
emaj-96	128	7	creative	creative	ADJ
emaj-96	128	8	accounting	accounting	NOUN
emaj-96	128	9	causes	cause	NOUN
emaj-96	128	10	disadvantageous	disadvantageous	ADJ
emaj-96	128	11	and	and	CCONJ
emaj-96	128	12	difficult	difficult	ADJ
emaj-96	128	13	situations	situation	NOUN
emaj-96	128	14	which	which	PRON
emaj-96	128	15	are	be	AUX
emaj-96	128	16	hard	hard	ADJ
emaj-96	128	17	to	to	PART
emaj-96	128	18	recover	recover	VERB
emaj-96	128	19	.	.	PUNCT
emaj-96	129	1	the	the	DET
emaj-96	129	2	"	"	PUNCT
emaj-96	129	3	misrepresentation	misrepresentation	NOUN
emaj-96	129	4	"	"	PUNCT
emaj-96	129	5	activities	activity	NOUN
emaj-96	129	6	of	of	ADP
emaj-96	129	7	the	the	DET
emaj-96	129	8	enterprises	enterprise	NOUN
emaj-96	129	9	willing	willing	ADJ
emaj-96	129	10	to	to	PART
emaj-96	129	11	use	use	VERB
emaj-96	129	12	the	the	DET
emaj-96	129	13	gaps	gap	NOUN
emaj-96	129	14	and	and	CCONJ
emaj-96	129	15	flexibility	flexibility	NOUN
emaj-96	129	16	in	in	ADP
emaj-96	129	17	creative	creative	ADJ
emaj-96	129	18	accounting	accounting	NOUN
emaj-96	129	19	practices	practice	NOUN
emaj-96	129	20	lead	lead	VERB
emaj-96	129	21	to	to	ADP
emaj-96	129	22	the	the	DET
emaj-96	129	23	occurrence	occurrence	NOUN
emaj-96	129	24	of	of	ADP
emaj-96	129	25	the	the	DET
emaj-96	129	26	global	global	ADJ
emaj-96	129	27	crises	crisis	NOUN
emaj-96	129	28	.	.	PUNCT
emaj-96	130	1	the	the	DET
emaj-96	130	2	enterprises	enterprise	NOUN
emaj-96	130	3	willing	willing	ADJ
emaj-96	130	4	to	to	PART
emaj-96	130	5	acquire	acquire	VERB
emaj-96	130	6	advantages	advantage	NOUN
emaj-96	130	7	in	in	ADP
emaj-96	130	8	the	the	DET
emaj-96	130	9	shortterm	shortterm	NOUN
emaj-96	130	10	have	have	AUX
emaj-96	130	11	encountered	encounter	VERB
emaj-96	130	12	various	various	ADJ
emaj-96	130	13	problems	problem	NOUN
emaj-96	130	14	in	in	ADP
emaj-96	130	15	the	the	DET
emaj-96	130	16	longterm	longterm	NOUN
emaj-96	130	17	.	.	PUNCT
emaj-96	131	1	general	general	PROPN
emaj-96	131	2	motors	motors	PROPN
emaj-96	131	3	,	,	PUNCT
emaj-96	131	4	america	america	PROPN
emaj-96	131	5	has	have	AUX
emaj-96	131	6	taken	take	VERB
emaj-96	131	7	advantage	advantage	NOUN
emaj-96	131	8	of	of	ADP
emaj-96	131	9	the	the	DET
emaj-96	131	10	options	option	NOUN
emaj-96	131	11	and	and	CCONJ
emaj-96	131	12	flexibilities	flexibility	NOUN
emaj-96	131	13	offered	offer	VERB
emaj-96	131	14	by	by	ADP
emaj-96	131	15	creative	creative	ADJ
emaj-96	131	16	accounting	accounting	NOUN
emaj-96	131	17	practices	practice	NOUN
emaj-96	131	18	which	which	PRON
emaj-96	131	19	completely	completely	ADV
emaj-96	131	20	comply	comply	VERB
emaj-96	131	21	with	with	ADP
emaj-96	131	22	accounting	accounting	NOUN
emaj-96	131	23	practices	practice	NOUN
emaj-96	131	24	.	.	PUNCT
emaj-96	132	1	prior	prior	ADV
emaj-96	132	2	to	to	ADP
emaj-96	132	3	going	go	VERB
emaj-96	132	4	bankrupt	bankrupt	ADJ
emaj-96	132	5	in	in	ADP
emaj-96	132	6	2009	2009	NUM
emaj-96	132	7	,	,	PUNCT
emaj-96	132	8	it	it	PRON
emaj-96	132	9	had	have	AUX
emaj-96	132	10	used	use	VERB
emaj-96	132	11	creative	creative	ADJ
emaj-96	132	12	account	account	NOUN
emaj-96	132	13	practices	practice	NOUN
emaj-96	132	14	and	and	CCONJ
emaj-96	132	15	it	it	PRON
emaj-96	132	16	had	have	AUX
emaj-96	132	17	announced	announce	VERB
emaj-96	132	18	its	its	PRON
emaj-96	132	19	loss	loss	NOUN
emaj-96	132	20	for	for	ADP
emaj-96	132	21	2006	2006	NUM
emaj-96	132	22	and	and	CCONJ
emaj-96	132	23	2007	2007	NUM
emaj-96	132	24	as	as	ADP
emaj-96	132	25	1	1	NUM
emaj-96	132	26	billion	billion	NUM
emaj-96	132	27	usd	usd	NOUN
emaj-96	132	28	,	,	PUNCT
emaj-96	132	29	which	which	PRON
emaj-96	132	30	was	be	AUX
emaj-96	132	31	actually	actually	ADV
emaj-96	132	32	3	3	NUM
emaj-96	132	33	billion	billion	NUM
emaj-96	132	34	in	in	ADP
emaj-96	132	35	reality	reality	NOUN
emaj-96	132	36	.	.	PUNCT
emaj-96	133	1	in	in	ADP
emaj-96	133	2	the	the	DET
emaj-96	133	3	same	same	ADJ
emaj-96	133	4	manner	manner	NOUN
emaj-96	133	5	,	,	PUNCT
emaj-96	133	6	it	it	PRON
emaj-96	133	7	had	have	AUX
emaj-96	133	8	announced	announce	VERB
emaj-96	133	9	its	its	PRON
emaj-96	133	10	loss	loss	NOUN
emaj-96	133	11	for	for	ADP
emaj-96	133	12	2008	2008	NUM
emaj-96	133	13	as	as	ADP
emaj-96	133	14	16.8	16.8	NUM
emaj-96	133	15	billion	billion	NUM
emaj-96	133	16	usd	usd	NOUN
emaj-96	133	17	even	even	ADV
emaj-96	133	18	though	though	SCONJ
emaj-96	133	19	it	it	PRON
emaj-96	133	20	was	be	AUX
emaj-96	133	21	actually	actually	ADV
emaj-96	133	22	30.6	30.6	NUM
emaj-96	133	23	billion	billion	NUM
emaj-96	133	24	.	.	PUNCT
emaj-96	134	1	the	the	DET
emaj-96	134	2	company	company	NOUN
emaj-96	134	3	had	have	AUX
emaj-96	134	4	gone	go	VERB
emaj-96	134	5	bankrupt	bankrupt	ADJ
emaj-96	134	6	in	in	ADP
emaj-96	134	7	the	the	DET
emaj-96	134	8	long	long	ADJ
emaj-96	134	9	-	-	PUNCT
emaj-96	134	10	term	term	NOUN
emaj-96	134	11	while	while	SCONJ
emaj-96	134	12	it	it	PRON
emaj-96	134	13	aimed	aim	VERB
emaj-96	134	14	to	to	PART
emaj-96	134	15	acquire	acquire	VERB
emaj-96	134	16	advantages	advantage	NOUN
emaj-96	134	17	in	in	ADP
emaj-96	134	18	the	the	DET
emaj-96	134	19	short	short	ADJ
emaj-96	134	20	-	-	PUNCT
emaj-96	134	21	term	term	NOUN
emaj-96	134	22	.	.	PUNCT
emaj-96	135	1	general	general	ADJ
emaj-96	135	2	motors	motors	PROPN
emaj-96	135	3	(	(	PUNCT
emaj-96	135	4	gm	gm	PROPN
emaj-96	135	5	)	)	PUNCT
emaj-96	135	6	was	be	AUX
emaj-96	135	7	re	re	VERB
emaj-96	135	8	-	-	VERB
emaj-96	135	9	structured	structured	ADJ
emaj-96	135	10	after	after	SCONJ
emaj-96	135	11	the	the	DET
emaj-96	135	12	2009	2009	NUM
emaj-96	135	13	bankrupt	bankrupt	ADJ
emaj-96	135	14	and	and	CCONJ
emaj-96	135	15	a	a	DET
emaj-96	135	16	new	new	ADJ
emaj-96	135	17	gm	gm	PROPN
emaj-96	135	18	was	be	AUX
emaj-96	135	19	formed	form	VERB
emaj-96	135	20	.	.	PUNCT
emaj-96	136	1	although	although	SCONJ
emaj-96	136	2	general	general	ADJ
emaj-96	136	3	motors	motor	NOUN
emaj-96	136	4	owned	own	VERB
emaj-96	136	5	60	60	NUM
emaj-96	136	6	%	%	NOUN
emaj-96	136	7	of	of	ADP
emaj-96	136	8	the	the	DET
emaj-96	136	9	automobile	automobile	NOUN
emaj-96	136	10	market	market	NOUN
emaj-96	136	11	share	share	NOUN
emaj-96	136	12	in	in	ADP
emaj-96	136	13	the	the	DET
emaj-96	136	14	us	we	PRON
emaj-96	136	15	in	in	ADP
emaj-96	136	16	1960	1960	NUM
emaj-96	136	17	,	,	PUNCT
emaj-96	136	18	this	this	DET
emaj-96	136	19	rate	rate	NOUN
emaj-96	136	20	was	be	AUX
emaj-96	136	21	reduced	reduce	VERB
emaj-96	136	22	to	to	ADP
emaj-96	136	23	25	25	NUM
emaj-96	136	24	%	%	NOUN
emaj-96	136	25	by	by	ADP
emaj-96	136	26	2008	2008	NUM
emaj-96	136	27	.	.	PUNCT
emaj-96	137	1	thus	thus	ADV
emaj-96	137	2	,	,	PUNCT
emaj-96	137	3	it	it	PRON
emaj-96	137	4	can	can	AUX
emaj-96	137	5	be	be	AUX
emaj-96	137	6	seen	see	VERB
emaj-96	137	7	how	how	SCONJ
emaj-96	137	8	several	several	ADJ
emaj-96	137	9	companies	company	NOUN
emaj-96	137	10	used	use	VERB
emaj-96	137	11	creative	creative	ADJ
emaj-96	137	12	accounting	accounting	NOUN
emaj-96	137	13	as	as	ADP
emaj-96	137	14	an	an	DET
emaj-96	137	15	instrument	instrument	NOUN
emaj-96	137	16	of	of	ADP
emaj-96	137	17	fraudulent	fraudulent	ADJ
emaj-96	137	18	financial	financial	ADJ
emaj-96	137	19	reporting	reporting	NOUN
emaj-96	137	20	while	while	SCONJ
emaj-96	137	21	financial	financial	ADJ
emaj-96	137	22	crisis	crisis	NOUN
emaj-96	137	23	circumstances	circumstance	NOUN
emaj-96	137	24	were	be	AUX
emaj-96	137	25	maturing	mature	VERB
emaj-96	137	26	and	and	CCONJ
emaj-96	137	27	had	have	AUX
emaj-96	137	28	inflicted	inflict	VERB
emaj-96	137	29	damage	damage	NOUN
emaj-96	137	30	in	in	ADP
emaj-96	137	31	return	return	NOUN
emaj-96	137	32	.	.	PUNCT
emaj-96	138	1	auditing	audit	VERB
emaj-96	138	2	on	on	ADP
emaj-96	138	3	the	the	DET
emaj-96	138	4	other	other	ADJ
emaj-96	138	5	hand	hand	NOUN
emaj-96	138	6	refers	refer	VERB
emaj-96	138	7	to	to	ADP
emaj-96	138	8	the	the	DET
emaj-96	138	9	investigation	investigation	NOUN
emaj-96	138	10	of	of	ADP
emaj-96	138	11	whether	whether	SCONJ
emaj-96	138	12	financial	financial	ADJ
emaj-96	138	13	reports	report	NOUN
emaj-96	138	14	are	be	AUX
emaj-96	138	15	prepared	prepare	VERB
emaj-96	138	16	,	,	PUNCT
emaj-96	138	17	shared	share	VERB
emaj-96	138	18	and	and	CCONJ
emaj-96	138	19	reported	report	VERB
emaj-96	138	20	in	in	ADP
emaj-96	138	21	accordance	accordance	NOUN
emaj-96	138	22	with	with	ADP
emaj-96	138	23	accounting	accounting	NOUN
emaj-96	138	24	principles	principle	NOUN
emaj-96	138	25	,	,	PUNCT
emaj-96	138	26	standards	standard	NOUN
emaj-96	138	27	and	and	CCONJ
emaj-96	138	28	regulations	regulation	NOUN
emaj-96	138	29	.	.	PUNCT
emaj-96	139	1	however	however	ADV
emaj-96	139	2	,	,	PUNCT
emaj-96	139	3	auditing	auditing	NOUN
emaj-96	139	4	weaknesses	weakness	NOUN
emaj-96	139	5	occur	occur	VERB
emaj-96	139	6	when	when	SCONJ
emaj-96	139	7	the	the	DET
emaj-96	139	8	transparency	transparency	NOUN
emaj-96	139	9	principle	principle	NOUN
emaj-96	139	10	is	be	AUX
emaj-96	139	11	neglected	neglect	VERB
emaj-96	139	12	in	in	ADP
emaj-96	139	13	accounting	accounting	NOUN
emaj-96	139	14	practices	practice	NOUN
emaj-96	139	15	.	.	PUNCT
emaj-96	140	1	transparency	transparency	NOUN
emaj-96	140	2	and	and	CCONJ
emaj-96	140	3	auditing	auditing	NOUN
emaj-96	140	4	weaknesses	weakness	NOUN
emaj-96	140	5	have	have	AUX
emaj-96	140	6	inflicted	inflict	VERB
emaj-96	140	7	significant	significant	ADJ
emaj-96	140	8	damages	damage	NOUN
emaj-96	140	9	on	on	ADP
emaj-96	140	10	the	the	DET
emaj-96	140	11	road	road	NOUN
emaj-96	140	12	to	to	ADP
emaj-96	140	13	a	a	DET
emaj-96	140	14	crisis	crisis	NOUN
emaj-96	140	15	(	(	PUNCT
emaj-96	140	16	aysan	aysan	ADJ
emaj-96	140	17	,	,	PUNCT
emaj-96	140	18	2009	2009	NUM
emaj-96	140	19	)	)	PUNCT
emaj-96	140	20	.	.	PUNCT
emaj-96	141	1	complete	complete	ADJ
emaj-96	141	2	success	success	NOUN
emaj-96	141	3	could	could	AUX
emaj-96	141	4	not	not	PART
emaj-96	141	5	be	be	AUX
emaj-96	141	6	attained	attain	VERB
emaj-96	141	7	in	in	ADP
emaj-96	141	8	accounting	accounting	NOUN
emaj-96	141	9	measurement	measurement	NOUN
emaj-96	141	10	methods	method	NOUN
emaj-96	141	11	.	.	PUNCT
emaj-96	142	1	this	this	DET
emaj-96	142	2	omission	omission	NOUN
emaj-96	142	3	had	have	AUX
emaj-96	142	4	led	lead	VERB
emaj-96	142	5	to	to	ADP
emaj-96	142	6	those	those	DET
emaj-96	142	7	circumstances	circumstance	NOUN
emaj-96	142	8	where	where	SCONJ
emaj-96	142	9	financial	financial	ADJ
emaj-96	142	10	assets	asset	NOUN
emaj-96	142	11	could	could	AUX
emaj-96	142	12	not	not	PART
emaj-96	142	13	be	be	AUX
emaj-96	142	14	priced	price	VERB
emaj-96	142	15	accurately	accurately	ADV
emaj-96	142	16	.	.	PUNCT
emaj-96	143	1	the	the	DET
emaj-96	143	2	fair	fair	ADJ
emaj-96	143	3	value	value	NOUN
emaj-96	143	4	approach	approach	NOUN
emaj-96	143	5	,	,	PUNCT
emaj-96	143	6	on	on	ADP
emaj-96	143	7	the	the	DET
emaj-96	143	8	other	other	ADJ
emaj-96	143	9	hand	hand	NOUN
emaj-96	143	10	,	,	PUNCT
emaj-96	143	11	originated	originate	VERB
emaj-96	143	12	from	from	ADP
emaj-96	143	13	the	the	DET
emaj-96	143	14	demands	demand	NOUN
emaj-96	143	15	of	of	ADP
emaj-96	143	16	the	the	DET
emaj-96	143	17	financial	financial	ADJ
emaj-96	143	18	statement	statement	NOUN
emaj-96	143	19	users	user	NOUN
emaj-96	143	20	(	(	PUNCT
emaj-96	143	21	investors	investor	NOUN
emaj-96	143	22	,	,	PUNCT
emaj-96	143	23	executives	executive	NOUN
emaj-96	143	24	,	,	PUNCT
emaj-96	143	25	employees	employee	NOUN
emaj-96	143	26	,	,	PUNCT
emaj-96	143	27	state	state	NOUN
emaj-96	143	28	,	,	PUNCT
emaj-96	143	29	lenders	lender	NOUN
emaj-96	143	30	,	,	PUNCT
emaj-96	143	31	customers	customer	NOUN
emaj-96	143	32	,	,	PUNCT
emaj-96	143	33	suppliers	supplier	NOUN
emaj-96	143	34	and	and	CCONJ
emaj-96	143	35	wide	wide	ADJ
emaj-96	143	36	masses	masse	NOUN
emaj-96	143	37	of	of	ADP
emaj-96	143	38	public	public	NOUN
emaj-96	143	39	)	)	PUNCT
emaj-96	143	40	to	to	PART
emaj-96	143	41	reflect	reflect	VERB
emaj-96	143	42	the	the	DET
emaj-96	143	43	data	datum	NOUN
emaj-96	143	44	provided	provide	VERB
emaj-96	143	45	within	within	ADP
emaj-96	143	46	the	the	DET
emaj-96	143	47	financial	financial	ADJ
emaj-96	143	48	statements	statement	NOUN
emaj-96	143	49	in	in	ADP
emaj-96	143	50	an	an	DET
emaj-96	143	51	accurate	accurate	ADJ
emaj-96	143	52	manner	manner	NOUN
emaj-96	143	53	.	.	PUNCT
emaj-96	144	1	the	the	DET
emaj-96	144	2	fair	fair	ADJ
emaj-96	144	3	value	value	NOUN
emaj-96	144	4	approach	approach	NOUN
emaj-96	144	5	has	have	AUX
emaj-96	144	6	taken	take	VERB
emaj-96	144	7	the	the	DET
emaj-96	144	8	market	market	NOUN
emaj-96	144	9	price	price	NOUN
emaj-96	144	10	as	as	ADP
emaj-96	144	11	a	a	DET
emaj-96	144	12	basis	basis	NOUN
emaj-96	144	13	.	.	PUNCT
emaj-96	145	1	fair	fair	ADJ
emaj-96	145	2	value	value	NOUN
emaj-96	145	3	is	be	AUX
emaj-96	145	4	defined	define	VERB
emaj-96	145	5	as	as	ADP
emaj-96	145	6	the	the	DET
emaj-96	145	7	sales	sale	NOUN
emaj-96	145	8	value	value	NOUN
emaj-96	145	9	between	between	ADP
emaj-96	145	10	the	the	DET
emaj-96	145	11	bidders	bidder	NOUN
emaj-96	145	12	(	(	PUNCT
emaj-96	145	13	a	a	DET
emaj-96	145	14	buyer	buyer	NOUN
emaj-96	145	15	and	and	CCONJ
emaj-96	145	16	a	a	DET
emaj-96	145	17	seller	seller	NOUN
emaj-96	145	18	)	)	PUNCT
emaj-96	145	19	in	in	ADP
emaj-96	145	20	a	a	DET
emaj-96	145	21	mutual	mutual	ADJ
emaj-96	145	22	negotiation	negotiation	NOUN
emaj-96	145	23	environment	environment	NOUN
emaj-96	145	24	.	.	PUNCT
emaj-96	146	1	put	put	VERB
emaj-96	146	2	differently	differently	ADV
emaj-96	146	3	,	,	PUNCT
emaj-96	146	4	fair	fair	ADJ
emaj-96	146	5	value	value	NOUN
emaj-96	146	6	accounting	accounting	NOUN
emaj-96	146	7	functions	function	NOUN
emaj-96	146	8	without	without	ADP
emaj-96	146	9	any	any	DET
emaj-96	146	10	problems	problem	NOUN
emaj-96	146	11	if	if	SCONJ
emaj-96	146	12	the	the	DET
emaj-96	146	13	assets	asset	NOUN
emaj-96	146	14	are	be	AUX
emaj-96	146	15	considered	consider	VERB
emaj-96	146	16	with	with	ADP
emaj-96	146	17	their	their	PRON
emaj-96	146	18	real	real	ADJ
emaj-96	146	19	prices	price	NOUN
emaj-96	146	20	,	,	PUNCT
emaj-96	146	21	however	however	ADV
emaj-96	146	22	in	in	ADP
emaj-96	146	23	those	those	DET
emaj-96	146	24	situations	situation	NOUN
emaj-96	146	25	when	when	SCONJ
emaj-96	146	26	the	the	DET
emaj-96	146	27	prices	price	NOUN
emaj-96	146	28	regarding	regard	VERB
emaj-96	146	29	the	the	DET
emaj-96	146	30	assets	asset	NOUN
emaj-96	146	31	can	can	AUX
emaj-96	146	32	not	not	PART
emaj-96	146	33	be	be	AUX
emaj-96	146	34	determined	determine	VERB
emaj-96	146	35	accurately	accurately	ADV
emaj-96	146	36	in	in	ADP
emaj-96	146	37	the	the	DET
emaj-96	146	38	market	market	NOUN
emaj-96	146	39	,	,	PUNCT
emaj-96	146	40	then	then	ADV
emaj-96	146	41	it	it	PRON
emaj-96	146	42	leads	lead	VERB
emaj-96	146	43	to	to	ADP
emaj-96	146	44	facing	face	VERB
emaj-96	146	45	certain	certain	ADJ
emaj-96	146	46	challenges	challenge	NOUN
emaj-96	146	47	.	.	PUNCT
emaj-96	147	1	in	in	ADP
emaj-96	147	2	a	a	DET
emaj-96	147	3	crisis	crisis	NOUN
emaj-96	147	4	environment	environment	NOUN
emaj-96	147	5	,	,	PUNCT
emaj-96	147	6	assets	asset	NOUN
emaj-96	147	7	and	and	CCONJ
emaj-96	147	8	debts	debt	NOUN
emaj-96	147	9	were	be	AUX
emaj-96	147	10	evaluated	evaluate	VERB
emaj-96	147	11	freely	freely	ADV
emaj-96	147	12	by	by	ADP
emaj-96	147	13	the	the	DET
emaj-96	147	14	companies	company	NOUN
emaj-96	147	15	as	as	SCONJ
emaj-96	147	16	designated	designate	VERB
emaj-96	147	17	reliable	reliable	ADJ
emaj-96	147	18	prices	price	NOUN
emaj-96	147	19	were	be	AUX
emaj-96	147	20	not	not	PART
emaj-96	147	21	present	present	ADJ
emaj-96	147	22	in	in	ADP
emaj-96	147	23	the	the	DET
emaj-96	147	24	market	market	NOUN
emaj-96	147	25	,	,	PUNCT
emaj-96	147	26	however	however	ADV
emaj-96	147	27	this	this	DET
emaj-96	147	28	situation	situation	NOUN
emaj-96	147	29	led	lead	VERB
emaj-96	147	30	to	to	ADP
emaj-96	147	31	the	the	DET
emaj-96	147	32	further	further	ADJ
emaj-96	147	33	deterioration	deterioration	NOUN
emaj-96	147	34	of	of	ADP
emaj-96	147	35	the	the	DET
emaj-96	147	36	financial	financial	ADJ
emaj-96	147	37	crisis	crisis	NOUN
emaj-96	147	38	.	.	PUNCT
emaj-96	148	1	(	(	PUNCT
emaj-96	148	2	can	can	AUX
emaj-96	148	3	,	,	PUNCT
emaj-96	148	4	2010	2010	NUM
emaj-96	148	5	)	)	PUNCT
emaj-96	148	6	.	.	PUNCT
emaj-96	149	1	for	for	ADP
emaj-96	149	2	example	example	NOUN
emaj-96	149	3	;	;	PUNCT
emaj-96	149	4	prior	prior	ADV
emaj-96	149	5	to	to	ADP
emaj-96	149	6	the	the	DET
emaj-96	149	7	global	global	ADJ
emaj-96	149	8	crisis	crisis	NOUN
emaj-96	149	9	in	in	ADP
emaj-96	149	10	2008	2008	NUM
emaj-96	149	11	,	,	PUNCT
emaj-96	149	12	fair	fair	ADJ
emaj-96	149	13	value	value	NOUN
emaj-96	149	14	approach	approach	NOUN
emaj-96	149	15	was	be	AUX
emaj-96	149	16	employed	employ	VERB
emaj-96	149	17	for	for	ADP
emaj-96	149	18	subprime	subprime	ADJ
emaj-96	149	19	valuation	valuation	NOUN
emaj-96	149	20	.	.	PUNCT
emaj-96	150	1	securities	security	NOUN
emaj-96	150	2	predicated	predicate	VERB
emaj-96	150	3	on	on	ADP
emaj-96	150	4	subprime	subprime	ADJ
emaj-96	150	5	mortgage	mortgage	NOUN
emaj-96	150	6	volume	volume	NOUN
emaj-96	150	7	6	6	NUM
emaj-96	150	8	no	no	DET
emaj-96	150	9	1	1	NUM
emaj-96	150	10	(	(	PUNCT
emaj-96	150	11	2016	2016	NUM
emaj-96	150	12	)	)	PUNCT
emaj-96	150	13	|	|	ADV
emaj-96	150	14	issn	issn	VERB
emaj-96	150	15	2158	2158	NUM
emaj-96	150	16	-	-	SYM
emaj-96	150	17	8708	8708	NUM
emaj-96	150	18	(	(	PUNCT
emaj-96	150	19	online	online	NOUN
emaj-96	150	20	)	)	PUNCT
emaj-96	150	21	|	|	ADV
emaj-96	150	22	doi	doi	X
emaj-96	150	23	10.5195	10.5195	NUM
emaj-96	150	24	/	/	SYM
emaj-96	150	25	emaj.2016.96	emaj.2016.96	NOUN
emaj-96	150	26	|	|	ADV
emaj-96	150	27	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-96	150	28	i̇smail	i̇smail	PROPN
emaj-96	150	29	erkan	erkan	PROPN
emaj-96	150	30	çelik	çelik	PROPN
emaj-96	150	31	emerging	emerge	VERB
emaj-96	150	32	markets	market	NOUN
emaj-96	150	33	journal	journal	NOUN
emaj-96	151	1	|	|	ADV
emaj-96	151	2	p	p	NOUN
emaj-96	151	3	a	a	DET
emaj-96	151	4	g	g	NOUN
emaj-96	151	5	e	e	NOUN
emaj-96	151	6	|51	|51	NOUN
emaj-96	151	7	loans	loan	NOUN
emaj-96	151	8	were	be	AUX
emaj-96	151	9	being	be	AUX
emaj-96	151	10	priced	price	VERB
emaj-96	151	11	by	by	ADP
emaj-96	151	12	performing	perform	VERB
emaj-96	151	13	negotiations	negotiation	NOUN
emaj-96	151	14	under	under	ADP
emaj-96	151	15	ordinary	ordinary	ADJ
emaj-96	151	16	conditions	condition	NOUN
emaj-96	151	17	.	.	PUNCT
emaj-96	152	1	however	however	ADV
emaj-96	152	2	,	,	PUNCT
emaj-96	152	3	during	during	ADP
emaj-96	152	4	this	this	DET
emaj-96	152	5	crisis	crisis	NOUN
emaj-96	152	6	period	period	NOUN
emaj-96	152	7	,	,	PUNCT
emaj-96	152	8	this	this	DET
emaj-96	152	9	pricing	pricing	NOUN
emaj-96	152	10	method	method	NOUN
emaj-96	152	11	lost	lose	VERB
emaj-96	152	12	its	its	PRON
emaj-96	152	13	transparent	transparent	ADJ
emaj-96	152	14	characteristic	characteristic	NOUN
emaj-96	152	15	and	and	CCONJ
emaj-96	152	16	started	start	VERB
emaj-96	152	17	to	to	PART
emaj-96	152	18	be	be	AUX
emaj-96	152	19	corrupted	corrupt	VERB
emaj-96	152	20	.	.	PUNCT
emaj-96	153	1	the	the	DET
emaj-96	153	2	use	use	NOUN
emaj-96	153	3	of	of	ADP
emaj-96	153	4	market	market	NOUN
emaj-96	153	5	prices	price	NOUN
emaj-96	153	6	as	as	ADP
emaj-96	153	7	a	a	DET
emaj-96	153	8	fair	fair	ADJ
emaj-96	153	9	value	value	NOUN
emaj-96	153	10	also	also	ADV
emaj-96	153	11	challenged	challenge	VERB
emaj-96	153	12	the	the	DET
emaj-96	153	13	performance	performance	NOUN
emaj-96	153	14	of	of	ADP
emaj-96	153	15	valuation	valuation	NOUN
emaj-96	153	16	in	in	ADP
emaj-96	153	17	this	this	DET
emaj-96	153	18	period	period	NOUN
emaj-96	153	19	where	where	SCONJ
emaj-96	153	20	pricing	pricing	NOUN
emaj-96	153	21	has	have	AUX
emaj-96	153	22	become	become	VERB
emaj-96	153	23	harder	hard	ADJ
emaj-96	153	24	,	,	PUNCT
emaj-96	153	25	liquidity	liquidity	NOUN
emaj-96	153	26	and	and	CCONJ
emaj-96	153	27	trust	trust	NOUN
emaj-96	153	28	were	be	AUX
emaj-96	153	29	lost	lose	VERB
emaj-96	153	30	.	.	PUNCT
emaj-96	154	1	it	it	PRON
emaj-96	154	2	is	be	AUX
emaj-96	154	3	generally	generally	ADV
emaj-96	154	4	acknowledged	acknowledge	VERB
emaj-96	154	5	that	that	SCONJ
emaj-96	154	6	the	the	DET
emaj-96	154	7	fair	fair	ADJ
emaj-96	154	8	value	value	NOUN
emaj-96	154	9	accounting	accounting	NOUN
emaj-96	154	10	system	system	NOUN
emaj-96	154	11	plays	play	VERB
emaj-96	154	12	a	a	DET
emaj-96	154	13	role	role	NOUN
emaj-96	154	14	in	in	ADP
emaj-96	154	15	the	the	DET
emaj-96	154	16	deepening	deepening	NOUN
emaj-96	154	17	of	of	ADP
emaj-96	154	18	this	this	DET
emaj-96	154	19	global	global	ADJ
emaj-96	154	20	crisis	crisis	NOUN
emaj-96	154	21	at	at	ADP
emaj-96	154	22	the	the	DET
emaj-96	154	23	minimum	minimum	NOUN
emaj-96	154	24	.	.	PUNCT
emaj-96	155	1	it	it	PRON
emaj-96	155	2	is	be	AUX
emaj-96	155	3	so	so	ADV
emaj-96	155	4	far	far	ADV
emaj-96	155	5	discussed	discuss	VERB
emaj-96	155	6	how	how	SCONJ
emaj-96	155	7	diverging	diverge	VERB
emaj-96	155	8	away	away	ADV
emaj-96	155	9	from	from	ADP
emaj-96	155	10	and	and	CCONJ
emaj-96	155	11	abandonment	abandonment	NOUN
emaj-96	155	12	of	of	ADP
emaj-96	155	13	certain	certain	ADJ
emaj-96	155	14	fundamental	fundamental	ADJ
emaj-96	155	15	accounting	accounting	NOUN
emaj-96	155	16	concepts	concept	NOUN
emaj-96	155	17	affected	affect	VERB
emaj-96	155	18	the	the	DET
emaj-96	155	19	crisis	crisis	NOUN
emaj-96	155	20	.	.	PUNCT
emaj-96	156	1	another	another	DET
emaj-96	156	2	accounting	accounting	NOUN
emaj-96	156	3	concept	concept	NOUN
emaj-96	156	4	on	on	ADP
emaj-96	156	5	the	the	DET
emaj-96	156	6	other	other	ADJ
emaj-96	156	7	hand	hand	NOUN
emaj-96	156	8	is	be	AUX
emaj-96	156	9	prudence	prudence	NOUN
emaj-96	156	10	and	and	CCONJ
emaj-96	156	11	conservatism	conservatism	NOUN
emaj-96	156	12	.	.	PUNCT
emaj-96	157	1	the	the	DET
emaj-96	157	2	most	most	ADV
emaj-96	157	3	recent	recent	ADJ
emaj-96	157	4	crisis	crisis	NOUN
emaj-96	157	5	that	that	PRON
emaj-96	157	6	occurred	occur	VERB
emaj-96	157	7	also	also	ADV
emaj-96	157	8	revealed	reveal	VERB
emaj-96	157	9	that	that	SCONJ
emaj-96	157	10	there	there	PRON
emaj-96	157	11	was	be	VERB
emaj-96	157	12	a	a	DET
emaj-96	157	13	divergence	divergence	NOUN
emaj-96	157	14	from	from	ADP
emaj-96	157	15	the	the	DET
emaj-96	157	16	concepts	concept	NOUN
emaj-96	157	17	of	of	ADP
emaj-96	157	18	prudence	prudence	NOUN
emaj-96	157	19	and	and	CCONJ
emaj-96	157	20	conservatism	conservatism	NOUN
emaj-96	157	21	as	as	ADP
emaj-96	157	22	in	in	ADP
emaj-96	157	23	the	the	DET
emaj-96	157	24	case	case	NOUN
emaj-96	157	25	of	of	ADP
emaj-96	157	26	other	other	ADJ
emaj-96	157	27	accounting	accounting	NOUN
emaj-96	157	28	concepts	concept	NOUN
emaj-96	157	29	.	.	PUNCT
emaj-96	158	1	the	the	DET
emaj-96	158	2	concept	concept	NOUN
emaj-96	158	3	of	of	ADP
emaj-96	158	4	prudence	prudence	NOUN
emaj-96	158	5	and	and	CCONJ
emaj-96	158	6	conservatism	conservatism	NOUN
emaj-96	158	7	refers	refer	VERB
emaj-96	158	8	to	to	ADP
emaj-96	158	9	the	the	DET
emaj-96	158	10	ban	ban	NOUN
emaj-96	158	11	on	on	ADP
emaj-96	158	12	the	the	DET
emaj-96	158	13	reporting	reporting	NOUN
emaj-96	158	14	of	of	ADP
emaj-96	158	15	unrealized	unrealized	ADJ
emaj-96	158	16	revenues	revenue	NOUN
emaj-96	158	17	and	and	CCONJ
emaj-96	158	18	profits	profit	NOUN
emaj-96	158	19	and	and	CCONJ
emaj-96	158	20	registering	register	VERB
emaj-96	158	21	these	these	PRON
emaj-96	158	22	as	as	ADP
emaj-96	158	23	expenditure	expenditure	NOUN
emaj-96	158	24	while	while	SCONJ
emaj-96	158	25	reserving	reserve	VERB
emaj-96	158	26	the	the	DET
emaj-96	158	27	equivalent	equivalent	ADJ
emaj-96	158	28	amounts	amount	NOUN
emaj-96	158	29	for	for	ADP
emaj-96	158	30	the	the	DET
emaj-96	158	31	existing	exist	VERB
emaj-96	158	32	or	or	CCONJ
emaj-96	158	33	potential	potential	ADJ
emaj-96	158	34	losses	loss	NOUN
emaj-96	158	35	.	.	PUNCT
emaj-96	159	1	as	as	SCONJ
emaj-96	159	2	they	they	PRON
emaj-96	159	3	object	object	VERB
emaj-96	159	4	to	to	ADP
emaj-96	159	5	reflecting	reflect	VERB
emaj-96	159	6	the	the	DET
emaj-96	159	7	assets	asset	NOUN
emaj-96	159	8	and	and	CCONJ
emaj-96	159	9	profits	profit	NOUN
emaj-96	159	10	more	more	ADJ
emaj-96	159	11	than	than	ADP
emaj-96	159	12	their	their	PRON
emaj-96	159	13	actual	actual	ADJ
emaj-96	159	14	value	value	NOUN
emaj-96	159	15	,	,	PUNCT
emaj-96	159	16	it	it	PRON
emaj-96	159	17	is	be	AUX
emaj-96	159	18	characterized	characterize	VERB
emaj-96	159	19	as	as	ADP
emaj-96	159	20	conservative	conservative	ADJ
emaj-96	159	21	.	.	PUNCT
emaj-96	160	1	this	this	DET
emaj-96	160	2	accounting	accounting	NOUN
emaj-96	160	3	concept	concept	NOUN
emaj-96	160	4	ensures	ensure	VERB
emaj-96	160	5	the	the	DET
emaj-96	160	6	permanence	permanence	NOUN
emaj-96	160	7	of	of	ADP
emaj-96	160	8	an	an	DET
emaj-96	160	9	enterprise	enterprise	NOUN
emaj-96	160	10	.	.	PUNCT
emaj-96	161	1	conservatism	conservatism	NOUN
emaj-96	161	2	concept	concept	NOUN
emaj-96	161	3	in	in	ADP
emaj-96	161	4	accounting	accounting	NOUN
emaj-96	161	5	also	also	ADV
emaj-96	161	6	refers	refer	VERB
emaj-96	161	7	to	to	ADP
emaj-96	161	8	accountant	accountant	NOUN
emaj-96	161	9	being	be	AUX
emaj-96	161	10	careful	careful	ADJ
emaj-96	161	11	,	,	PUNCT
emaj-96	161	12	cautious	cautious	ADJ
emaj-96	161	13	and	and	CCONJ
emaj-96	161	14	allocating	allocate	VERB
emaj-96	161	15	necessary	necessary	ADJ
emaj-96	161	16	reserve	reserve	NOUN
emaj-96	161	17	funds	fund	NOUN
emaj-96	161	18	for	for	ADP
emaj-96	161	19	unexpected	unexpected	ADJ
emaj-96	161	20	situations	situation	NOUN
emaj-96	161	21	.	.	PUNCT
emaj-96	162	1	as	as	ADP
emaj-96	162	2	an	an	DET
emaj-96	162	3	example	example	NOUN
emaj-96	162	4	,	,	PUNCT
emaj-96	162	5	allocating	allocate	VERB
emaj-96	162	6	provisions	provision	NOUN
emaj-96	162	7	for	for	ADP
emaj-96	162	8	doubtful	doubtful	ADJ
emaj-96	162	9	receivables	receivables	NOUN
emaj-96	162	10	is	be	AUX
emaj-96	162	11	a	a	DET
emaj-96	162	12	requirement	requirement	NOUN
emaj-96	162	13	parallel	parallel	NOUN
emaj-96	162	14	to	to	ADP
emaj-96	162	15	the	the	DET
emaj-96	162	16	conservatism	conservatism	NOUN
emaj-96	162	17	concept	concept	NOUN
emaj-96	162	18	in	in	ADP
emaj-96	162	19	accounting	accounting	NOUN
emaj-96	162	20	.	.	PUNCT
emaj-96	163	1	thus	thus	ADV
emaj-96	163	2	,	,	PUNCT
emaj-96	163	3	divergence	divergence	NOUN
emaj-96	163	4	from	from	ADP
emaj-96	163	5	this	this	DET
emaj-96	163	6	concept	concept	NOUN
emaj-96	163	7	puts	put	VERB
emaj-96	163	8	the	the	DET
emaj-96	163	9	enterprise	enterprise	NOUN
emaj-96	163	10	in	in	ADP
emaj-96	163	11	a	a	DET
emaj-96	163	12	difficult	difficult	ADJ
emaj-96	163	13	situation	situation	NOUN
emaj-96	163	14	.	.	PUNCT
emaj-96	164	1	the	the	DET
emaj-96	164	2	significance	significance	NOUN
emaj-96	164	3	of	of	ADP
emaj-96	164	4	this	this	DET
emaj-96	164	5	concept	concept	NOUN
emaj-96	164	6	is	be	AUX
emaj-96	164	7	particularly	particularly	ADV
emaj-96	164	8	recognized	recognize	VERB
emaj-96	164	9	during	during	ADP
emaj-96	164	10	the	the	DET
emaj-96	164	11	shrinkage	shrinkage	NOUN
emaj-96	164	12	and	and	CCONJ
emaj-96	164	13	growth	growth	NOUN
emaj-96	164	14	periods	period	NOUN
emaj-96	164	15	(	(	PUNCT
emaj-96	164	16	cyclical	cyclical	ADJ
emaj-96	164	17	fluctuations	fluctuation	NOUN
emaj-96	164	18	)	)	PUNCT
emaj-96	164	19	in	in	ADP
emaj-96	164	20	the	the	DET
emaj-96	164	21	economy	economy	NOUN
emaj-96	164	22	.	.	PUNCT
emaj-96	165	1	for	for	ADP
emaj-96	165	2	example	example	NOUN
emaj-96	165	3	,	,	PUNCT
emaj-96	165	4	the	the	DET
emaj-96	165	5	practices	practice	NOUN
emaj-96	165	6	implemented	implement	VERB
emaj-96	165	7	in	in	ADP
emaj-96	165	8	the	the	DET
emaj-96	165	9	us	us	PROPN
emaj-96	165	10	markets	market	NOUN
emaj-96	165	11	during	during	ADP
emaj-96	165	12	the	the	DET
emaj-96	165	13	most	most	ADV
emaj-96	165	14	recent	recent	ADJ
emaj-96	165	15	crisis	crisis	NOUN
emaj-96	165	16	were	be	AUX
emaj-96	165	17	related	relate	VERB
emaj-96	165	18	to	to	PART
emaj-96	165	19	divergence	divergence	NOUN
emaj-96	165	20	from	from	ADP
emaj-96	165	21	the	the	DET
emaj-96	165	22	concepts	concept	NOUN
emaj-96	165	23	of	of	ADP
emaj-96	165	24	prudence	prudence	NOUN
emaj-96	165	25	and	and	CCONJ
emaj-96	165	26	conservatism	conservatism	NOUN
emaj-96	165	27	.	.	PUNCT
emaj-96	166	1	the	the	DET
emaj-96	166	2	companies	company	NOUN
emaj-96	166	3	which	which	PRON
emaj-96	166	4	move	move	VERB
emaj-96	166	5	away	away	ADV
emaj-96	166	6	from	from	ADP
emaj-96	166	7	these	these	DET
emaj-96	166	8	concepts	concept	NOUN
emaj-96	166	9	go	go	VERB
emaj-96	166	10	as	as	ADV
emaj-96	166	11	far	far	ADV
emaj-96	166	12	as	as	ADP
emaj-96	166	13	bankruptcy	bankruptcy	NOUN
emaj-96	166	14	.	.	PUNCT
emaj-96	167	1	well	well	ADV
emaj-96	167	2	known	know	VERB
emaj-96	167	3	firms	firm	NOUN
emaj-96	167	4	which	which	PRON
emaj-96	167	5	did	do	AUX
emaj-96	167	6	not	not	PART
emaj-96	167	7	comply	comply	VERB
emaj-96	167	8	with	with	ADP
emaj-96	167	9	the	the	DET
emaj-96	167	10	conservatism	conservatism	NOUN
emaj-96	167	11	concept	concept	NOUN
emaj-96	167	12	during	during	ADP
emaj-96	167	13	the	the	DET
emaj-96	167	14	crisis	crisis	NOUN
emaj-96	167	15	period	period	NOUN
emaj-96	167	16	in	in	ADP
emaj-96	167	17	the	the	DET
emaj-96	167	18	us	us	PROPN
emaj-96	167	19	can	can	AUX
emaj-96	167	20	be	be	AUX
emaj-96	167	21	listed	list	VERB
emaj-96	167	22	as	as	ADP
emaj-96	167	23	worldcom	worldcom	PROPN
emaj-96	167	24	,	,	PUNCT
emaj-96	167	25	enron	enron	PROPN
emaj-96	167	26	,	,	PUNCT
emaj-96	167	27	global	global	ADJ
emaj-96	167	28	crossing	crossing	NOUN
emaj-96	167	29	,	,	PUNCT
emaj-96	167	30	adelphia	adelphia	PROPN
emaj-96	167	31	and	and	CCONJ
emaj-96	167	32	kmart	kmart	PROPN
emaj-96	167	33	.	.	PUNCT
emaj-96	168	1	2	2	X
emaj-96	168	2	.	.	X
emaj-96	168	3	literature	literature	NOUN
emaj-96	168	4	review	review	NOUN
emaj-96	168	5	when	when	SCONJ
emaj-96	168	6	we	we	PRON
emaj-96	168	7	evaluate	evaluate	VERB
emaj-96	168	8	the	the	DET
emaj-96	168	9	reasons	reason	NOUN
emaj-96	168	10	for	for	ADP
emaj-96	168	11	global	global	ADJ
emaj-96	168	12	financial	financial	ADJ
emaj-96	168	13	crises	crisis	NOUN
emaj-96	168	14	from	from	ADP
emaj-96	168	15	an	an	DET
emaj-96	168	16	accounting	accounting	NOUN
emaj-96	168	17	perspective	perspective	NOUN
emaj-96	168	18	,	,	PUNCT
emaj-96	168	19	we	we	PRON
emaj-96	168	20	had	have	AUX
emaj-96	168	21	discussed	discuss	VERB
emaj-96	168	22	that	that	SCONJ
emaj-96	168	23	these	these	DET
emaj-96	168	24	reasons	reason	NOUN
emaj-96	168	25	were	be	AUX
emaj-96	168	26	comprised	comprise	VERB
emaj-96	168	27	of	of	ADP
emaj-96	168	28	exploitation	exploitation	NOUN
emaj-96	168	29	,	,	PUNCT
emaj-96	168	30	abuse	abuse	NOUN
emaj-96	168	31	and	and	CCONJ
emaj-96	168	32	frauds	fraud	NOUN
emaj-96	168	33	in	in	ADP
emaj-96	168	34	accounting	account	VERB
emaj-96	168	35	.	.	PUNCT
emaj-96	169	1	the	the	DET
emaj-96	169	2	research	research	NOUN
emaj-96	169	3	conducted	conduct	VERB
emaj-96	169	4	by	by	ADP
emaj-96	169	5	güler	güler	PROPN
emaj-96	169	6	manisalı	manisalı	PROPN
emaj-96	169	7	darman	darman	PROPN
emaj-96	169	8	(	(	PUNCT
emaj-96	169	9	2004	2004	NUM
emaj-96	169	10	)	)	PUNCT
emaj-96	169	11	addresses	address	VERB
emaj-96	169	12	how	how	SCONJ
emaj-96	169	13	certain	certain	ADJ
emaj-96	169	14	companies	company	NOUN
emaj-96	169	15	trick	trick	VERB
emaj-96	169	16	every	every	DET
emaj-96	169	17	segment	segment	NOUN
emaj-96	169	18	(	(	PUNCT
emaj-96	169	19	creditors	creditor	NOUN
emaj-96	169	20	,	,	PUNCT
emaj-96	169	21	employees	employee	NOUN
emaj-96	169	22	,	,	PUNCT
emaj-96	169	23	contractors	contractor	NOUN
emaj-96	169	24	and	and	CCONJ
emaj-96	169	25	the	the	DET
emaj-96	169	26	entire	entire	ADJ
emaj-96	169	27	society	society	NOUN
emaj-96	169	28	)	)	PUNCT
emaj-96	169	29	associated	associate	VERB
emaj-96	169	30	with	with	ADP
emaj-96	169	31	the	the	DET
emaj-96	169	32	investors	investor	NOUN
emaj-96	169	33	and	and	CCONJ
emaj-96	169	34	themselves	themselves	PRON
emaj-96	169	35	by	by	ADP
emaj-96	169	36	applying	apply	VERB
emaj-96	169	37	tricks	trick	NOUN
emaj-96	169	38	and	and	CCONJ
emaj-96	169	39	fraudulent	fraudulent	ADJ
emaj-96	169	40	practices	practice	NOUN
emaj-96	169	41	in	in	ADP
emaj-96	169	42	accounting	accounting	NOUN
emaj-96	169	43	.	.	PUNCT
emaj-96	170	1	the	the	DET
emaj-96	170	2	situation	situation	NOUN
emaj-96	170	3	when	when	SCONJ
emaj-96	170	4	accounting	accounting	NOUN
emaj-96	170	5	practices	practice	NOUN
emaj-96	170	6	lead	lead	VERB
emaj-96	170	7	to	to	ADP
emaj-96	170	8	a	a	DET
emaj-96	170	9	crisis	crisis	NOUN
emaj-96	170	10	is	be	AUX
emaj-96	170	11	referred	refer	VERB
emaj-96	170	12	to	to	ADP
emaj-96	170	13	as	as	ADP
emaj-96	170	14	"	"	PUNCT
emaj-96	170	15	mine	mine	ADJ
emaj-96	170	16	fields	field	NOUN
emaj-96	170	17	in	in	ADP
emaj-96	170	18	accounting	account	VERB
emaj-96	170	19	"	"	PUNCT
emaj-96	170	20	.	.	PUNCT
emaj-96	171	1	what	what	PRON
emaj-96	171	2	are	be	AUX
emaj-96	171	3	meant	mean	VERB
emaj-96	171	4	by	by	ADP
emaj-96	171	5	mine	mine	NOUN
emaj-96	171	6	fields	field	NOUN
emaj-96	171	7	in	in	ADP
emaj-96	171	8	accounting	accounting	NOUN
emaj-96	171	9	is	be	AUX
emaj-96	171	10	those	those	DET
emaj-96	171	11	circumstances	circumstance	NOUN
emaj-96	171	12	that	that	PRON
emaj-96	171	13	violate	violate	VERB
emaj-96	171	14	accounting	accounting	NOUN
emaj-96	171	15	rules	rule	NOUN
emaj-96	171	16	and	and	CCONJ
emaj-96	171	17	principles	principle	NOUN
emaj-96	171	18	such	such	ADJ
emaj-96	171	19	as	as	ADP
emaj-96	171	20	intentional	intentional	ADJ
emaj-96	171	21	fictive	fictive	ADJ
emaj-96	171	22	income	income	NOUN
emaj-96	171	23	,	,	PUNCT
emaj-96	171	24	boosting	boost	VERB
emaj-96	171	25	losses	loss	NOUN
emaj-96	171	26	and	and	CCONJ
emaj-96	171	27	profits	profit	NOUN
emaj-96	171	28	,	,	PUNCT
emaj-96	171	29	concealing	conceal	VERB
emaj-96	171	30	debts	debt	NOUN
emaj-96	171	31	and	and	CCONJ
emaj-96	171	32	falsifying	falsify	VERB
emaj-96	171	33	tables	table	NOUN
emaj-96	171	34	.	.	PUNCT
emaj-96	172	1	the	the	DET
emaj-96	172	2	research	research	NOUN
emaj-96	172	3	carried	carry	VERB
emaj-96	172	4	out	out	ADP
emaj-96	172	5	by	by	ADP
emaj-96	172	6	ahmet	ahmet	PROPN
emaj-96	172	7	vecdi	vecdi	PROPN
emaj-96	172	8	can	can	AUX
emaj-96	172	9	(	(	PUNCT
emaj-96	172	10	2010	2010	NUM
emaj-96	172	11	)	)	PUNCT
emaj-96	172	12	on	on	ADP
emaj-96	172	13	the	the	DET
emaj-96	172	14	other	other	ADJ
emaj-96	172	15	hand	hand	NOUN
emaj-96	172	16	connotes	connote	VERB
emaj-96	172	17	that	that	SCONJ
emaj-96	172	18	,	,	PUNCT
emaj-96	172	19	the	the	DET
emaj-96	172	20	former	former	ADJ
emaj-96	172	21	chairman	chairman	NOUN
emaj-96	172	22	of	of	ADP
emaj-96	172	23	türmob	türmob	PROPN
emaj-96	172	24	masum	masum	PROPN
emaj-96	172	25	türker	türker	NOUN
emaj-96	172	26	(	(	PUNCT
emaj-96	172	27	2009	2009	NUM
emaj-96	172	28	)	)	PUNCT
emaj-96	172	29	indicated	indicate	VERB
emaj-96	172	30	that	that	SCONJ
emaj-96	172	31	the	the	DET
emaj-96	172	32	foundation	foundation	NOUN
emaj-96	172	33	of	of	ADP
emaj-96	172	34	a	a	DET
emaj-96	172	35	crisis	crisis	NOUN
emaj-96	172	36	has	have	VERB
emaj-96	172	37	to	to	PART
emaj-96	172	38	be	be	AUX
emaj-96	172	39	sought	seek	VERB
emaj-96	172	40	in	in	ADP
emaj-96	172	41	noncompliance	noncompliance	NOUN
emaj-96	172	42	with	with	ADP
emaj-96	172	43	accounting	accounting	NOUN
emaj-96	172	44	principles	principle	NOUN
emaj-96	172	45	and	and	CCONJ
emaj-96	172	46	the	the	DET
emaj-96	172	47	solution	solution	NOUN
emaj-96	172	48	could	could	AUX
emaj-96	172	49	only	only	ADV
emaj-96	172	50	be	be	AUX
emaj-96	172	51	found	find	VERB
emaj-96	172	52	in	in	ADP
emaj-96	172	53	the	the	DET
emaj-96	172	54	accounting	accounting	NOUN
emaj-96	172	55	itself	itself	PRON
emaj-96	172	56	while	while	SCONJ
emaj-96	172	57	making	make	VERB
emaj-96	172	58	an	an	DET
emaj-96	172	59	assessment	assessment	NOUN
emaj-96	172	60	on	on	ADP
emaj-96	172	61	the	the	DET
emaj-96	172	62	global	global	ADJ
emaj-96	172	63	crisis	crisis	NOUN
emaj-96	172	64	.	.	PUNCT
emaj-96	173	1	we	we	PRON
emaj-96	173	2	can	can	AUX
emaj-96	173	3	reinforce	reinforce	VERB
emaj-96	173	4	the	the	DET
emaj-96	173	5	situations	situation	NOUN
emaj-96	173	6	where	where	SCONJ
emaj-96	173	7	divergence	divergence	NOUN
emaj-96	173	8	from	from	ADP
emaj-96	173	9	the	the	DET
emaj-96	173	10	main	main	ADJ
emaj-96	173	11	principles	principle	NOUN
emaj-96	173	12	and	and	CCONJ
emaj-96	173	13	concepts	concept	NOUN
emaj-96	173	14	of	of	ADP
emaj-96	173	15	accounting	accounting	NOUN
emaj-96	173	16	lead	lead	NOUN
emaj-96	173	17	to	to	ADP
emaj-96	173	18	a	a	DET
emaj-96	173	19	crisis	crisis	NOUN
emaj-96	173	20	with	with	ADP
emaj-96	173	21	specific	specific	ADJ
emaj-96	173	22	examples	example	NOUN
emaj-96	173	23	from	from	ADP
emaj-96	173	24	real	real	ADJ
emaj-96	173	25	life	life	NOUN
emaj-96	173	26	:	:	PUNCT
emaj-96	173	27	worldcom	worldcom	PROPN
emaj-96	173	28	showing	show	VERB
emaj-96	173	29	3.8	3.8	NUM
emaj-96	173	30	billion	billion	NUM
emaj-96	173	31	expenses	expense	NOUN
emaj-96	173	32	as	as	ADP
emaj-96	173	33	capital	capital	NOUN
emaj-96	173	34	,	,	PUNCT
emaj-96	173	35	enron	enron	PROPN
emaj-96	173	36	selling	sell	VERB
emaj-96	173	37	its	its	PRON
emaj-96	173	38	assets	asset	NOUN
emaj-96	173	39	to	to	ADP
emaj-96	173	40	private	private	ADJ
emaj-96	173	41	purpose	purpose	NOUN
emaj-96	173	42	companies	company	NOUN
emaj-96	173	43	off	off	ADP
emaj-96	173	44	the	the	DET
emaj-96	173	45	balance	balance	NOUN
emaj-96	173	46	sheet	sheet	NOUN
emaj-96	173	47	,	,	PUNCT
emaj-96	173	48	boosting	boost	VERB
emaj-96	173	49	the	the	DET
emaj-96	173	50	balance	balance	NOUN
emaj-96	173	51	sheets	sheet	NOUN
emaj-96	173	52	of	of	ADP
emaj-96	173	53	the	the	DET
emaj-96	173	54	companies	company	NOUN
emaj-96	173	55	in	in	ADP
emaj-96	173	56	china	china	PROPN
emaj-96	173	57	by	by	ADP
emaj-96	173	58	the	the	DET
emaj-96	173	59	state	state	NOUN
emaj-96	173	60	prior	prior	ADV
emaj-96	173	61	to	to	ADP
emaj-96	173	62	privatization	privatization	NOUN
emaj-96	173	63	and	and	CCONJ
emaj-96	173	64	the	the	DET
emaj-96	173	65	occurrence	occurrence	NOUN
emaj-96	173	66	of	of	ADP
emaj-96	173	67	the	the	DET
emaj-96	173	68	parmalat	parmalat	ADJ
emaj-96	173	69	scandal	scandal	NOUN
emaj-96	173	70	(	(	PUNCT
emaj-96	173	71	where	where	SCONJ
emaj-96	173	72	the	the	DET
emaj-96	173	73	debts	debt	NOUN
emaj-96	173	74	were	be	AUX
emaj-96	173	75	concealed	conceal	VERB
emaj-96	173	76	,	,	PUNCT
emaj-96	173	77	offbalance	offbalance	NOUN
emaj-96	173	78	financing	financing	NOUN
emaj-96	173	79	were	be	AUX
emaj-96	173	80	used	use	VERB
emaj-96	173	81	and	and	CCONJ
emaj-96	173	82	company	company	NOUN
emaj-96	173	83	owners	owner	NOUN
emaj-96	173	84	had	have	AUX
emaj-96	173	85	deposited	deposit	VERB
emaj-96	173	86	500	500	NUM
emaj-96	173	87	million	million	NUM
emaj-96	173	88	dollars	dollar	NOUN
emaj-96	173	89	in	in	ADP
emaj-96	173	90	their	their	PRON
emaj-96	173	91	own	own	ADJ
emaj-96	173	92	private	private	ADJ
emaj-96	173	93	companies	company	NOUN
emaj-96	173	94	)	)	PUNCT
emaj-96	173	95	.	.	PUNCT
emaj-96	174	1	there	there	PRON
emaj-96	174	2	are	be	VERB
emaj-96	174	3	several	several	ADJ
emaj-96	174	4	reasons	reason	NOUN
emaj-96	174	5	which	which	PRON
emaj-96	174	6	give	give	VERB
emaj-96	174	7	rise	rise	NOUN
emaj-96	174	8	to	to	ADP
emaj-96	174	9	financial	financial	ADJ
emaj-96	174	10	crises	crisis	NOUN
emaj-96	174	11	.	.	PUNCT
emaj-96	175	1	ahmet	ahmet	PROPN
emaj-96	175	2	gökgöz	gökgöz	PROPN
emaj-96	175	3	(	(	PUNCT
emaj-96	175	4	2012	2012	NUM
emaj-96	175	5	)	)	PUNCT
emaj-96	175	6	had	have	AUX
emaj-96	175	7	described	describe	VERB
emaj-96	175	8	the	the	DET
emaj-96	175	9	extent	extent	NOUN
emaj-96	175	10	to	to	PART
emaj-96	175	11	which	which	PRON
emaj-96	175	12	these	these	DET
emaj-96	175	13	reasons	reason	NOUN
emaj-96	175	14	were	be	AUX
emaj-96	175	15	accounting	account	VERB
emaj-96	175	16	based	base	VERB
emaj-96	175	17	as	as	ADP
emaj-96	175	18	the	the	DET
emaj-96	175	19	following	following	NOUN
emaj-96	175	20	:	:	PUNCT
emaj-96	175	21	one	one	NUM
emaj-96	175	22	of	of	ADP
emaj-96	175	23	the	the	DET
emaj-96	175	24	most	most	ADV
emaj-96	175	25	important	important	ADJ
emaj-96	175	26	reasons	reason	NOUN
emaj-96	175	27	underlying	underlie	VERB
emaj-96	175	28	the	the	DET
emaj-96	175	29	impact	impact	NOUN
emaj-96	175	30	of	of	ADP
emaj-96	175	31	financial	financial	ADJ
emaj-96	175	32	crises	crisis	NOUN
emaj-96	175	33	on	on	ADP
emaj-96	175	34	several	several	ADJ
emaj-96	175	35	individuals	individual	NOUN
emaj-96	175	36	and	and	CCONJ
emaj-96	175	37	states	state	NOUN
emaj-96	175	38	and	and	CCONJ
emaj-96	175	39	reaching	reach	VERB
emaj-96	175	40	a	a	DET
emaj-96	175	41	global	global	ADJ
emaj-96	175	42	scale	scale	NOUN
emaj-96	175	43	is	be	AUX
emaj-96	175	44	seen	see	VERB
emaj-96	175	45	as	as	ADP
emaj-96	175	46	the	the	DET
emaj-96	175	47	fraudulent	fraudulent	ADJ
emaj-96	175	48	practices	practice	NOUN
emaj-96	175	49	of	of	ADP
emaj-96	175	50	those	those	DET
emaj-96	175	51	enterprises	enterprise	NOUN
emaj-96	175	52	conducting	conduct	VERB
emaj-96	175	53	business	business	NOUN
emaj-96	175	54	in	in	ADP
emaj-96	175	55	different	different	ADJ
emaj-96	175	56	parts	part	NOUN
emaj-96	175	57	of	of	ADP
emaj-96	175	58	the	the	DET
emaj-96	175	59	globe	globe	NOUN
emaj-96	175	60	,	,	PUNCT
emaj-96	175	61	where	where	SCONJ
emaj-96	175	62	they	they	PRON
emaj-96	175	63	used	use	VERB
emaj-96	175	64	misleading	mislead	VERB
emaj-96	175	65	financial	financial	ADJ
emaj-96	175	66	reports	report	NOUN
emaj-96	175	67	to	to	PART
emaj-96	175	68	trick	trick	VERB
emaj-96	175	69	the	the	DET
emaj-96	175	70	users	user	NOUN
emaj-96	175	71	of	of	ADP
emaj-96	175	72	financial	financial	ADJ
emaj-96	175	73	statements	statement	NOUN
emaj-96	175	74	worldwide	worldwide	ADV
emaj-96	175	75	.	.	PUNCT
emaj-96	176	1	here	here	ADV
emaj-96	176	2	the	the	DET
emaj-96	176	3	important	important	ADJ
emaj-96	176	4	point	point	NOUN
emaj-96	176	5	is	be	AUX
emaj-96	176	6	,	,	PUNCT
emaj-96	176	7	all	all	PRON
emaj-96	176	8	of	of	ADP
emaj-96	176	9	the	the	DET
emaj-96	176	10	lies	lie	NOUN
emaj-96	176	11	put	put	VERB
emaj-96	176	12	forth	forth	ADP
emaj-96	176	13	with	with	ADP
emaj-96	176	14	the	the	DET
emaj-96	176	15	financial	financial	ADJ
emaj-96	176	16	statements	statement	NOUN
emaj-96	176	17	actually	actually	ADV
emaj-96	176	18	comply	comply	VERB
emaj-96	176	19	with	with	ADP
emaj-96	176	20	accounting	accounting	NOUN
emaj-96	176	21	legislations	legislation	NOUN
emaj-96	176	22	,	,	PUNCT
emaj-96	176	23	rules	rule	NOUN
emaj-96	176	24	and	and	CCONJ
emaj-96	176	25	standards	standard	NOUN
emaj-96	176	26	.	.	PUNCT
emaj-96	177	1	therefore	therefore	ADV
emaj-96	177	2	,	,	PUNCT
emaj-96	177	3	the	the	DET
emaj-96	177	4	financial	financial	ADJ
emaj-96	177	5	statements	statement	NOUN
emaj-96	177	6	in	in	ADP
emaj-96	177	7	question	question	NOUN
emaj-96	177	8	are	be	AUX
emaj-96	177	9	actually	actually	ADV
emaj-96	177	10	able	able	ADJ
emaj-96	177	11	to	to	PART
emaj-96	177	12	pass	pass	VERB
emaj-96	177	13	auditing	auditing	NOUN
emaj-96	177	14	and	and	CCONJ
emaj-96	177	15	it	it	PRON
emaj-96	177	16	is	be	AUX
emaj-96	177	17	confirmed	confirm	VERB
emaj-96	177	18	that	that	SCONJ
emaj-96	177	19	they	they	PRON
emaj-96	177	20	reflect	reflect	VERB
emaj-96	177	21	the	the	DET
emaj-96	177	22	truth	truth	NOUN
emaj-96	177	23	.	.	PUNCT
emaj-96	178	1	in	in	ADP
emaj-96	178	2	this	this	DET
emaj-96	178	3	context	context	NOUN
emaj-96	178	4	,	,	PUNCT
emaj-96	178	5	these	these	DET
emaj-96	178	6	crises	crisis	NOUN
emaj-96	178	7	are	be	AUX
emaj-96	178	8	actually	actually	ADV
emaj-96	178	9	referred	refer	VERB
emaj-96	178	10	to	to	ADP
emaj-96	178	11	as	as	ADP
emaj-96	178	12	accounting	accounting	NOUN
emaj-96	178	13	crises	crisis	NOUN
emaj-96	178	14	.	.	PUNCT
emaj-96	179	1	even	even	ADV
emaj-96	179	2	though	though	SCONJ
emaj-96	179	3	it	it	PRON
emaj-96	179	4	is	be	AUX
emaj-96	179	5	highlighted	highlight	VERB
emaj-96	179	6	that	that	SCONJ
emaj-96	179	7	a	a	DET
emaj-96	179	8	crisis	crisis	NOUN
emaj-96	179	9	is	be	AUX
emaj-96	179	10	accounting	account	VERB
emaj-96	179	11	based	base	VERB
emaj-96	179	12	,	,	PUNCT
emaj-96	179	13	it	it	PRON
emaj-96	179	14	would	would	AUX
emaj-96	179	15	be	be	AUX
emaj-96	179	16	appropriate	appropriate	ADJ
emaj-96	179	17	to	to	PART
emaj-96	179	18	assert	assert	VERB
emaj-96	179	19	that	that	SCONJ
emaj-96	179	20	it	it	PRON
emaj-96	179	21	is	be	AUX
emaj-96	179	22	actually	actually	ADV
emaj-96	179	23	the	the	DET
emaj-96	179	24	enterprise	enterprise	NOUN
emaj-96	179	25	executives	executive	NOUN
emaj-96	179	26	and	and	CCONJ
emaj-96	179	27	accounting	accounting	NOUN
emaj-96	179	28	professionals	professional	NOUN
emaj-96	179	29	failing	fail	VERB
emaj-96	179	30	to	to	PART
emaj-96	179	31	comply	comply	VERB
emaj-96	179	32	with	with	ADP
emaj-96	179	33	these	these	DET
emaj-96	179	34	rules	rule	NOUN
emaj-96	179	35	who	who	PRON
emaj-96	179	36	cause	cause	VERB
emaj-96	179	37	these	these	DET
emaj-96	179	38	crises	crisis	NOUN
emaj-96	179	39	to	to	PART
emaj-96	179	40	occur	occur	VERB
emaj-96	179	41	.	.	PUNCT
emaj-96	180	1	within	within	ADP
emaj-96	180	2	the	the	DET
emaj-96	180	3	research	research	NOUN
emaj-96	180	4	conducted	conduct	VERB
emaj-96	180	5	by	by	ADP
emaj-96	180	6	ahmet	ahmet	PROPN
emaj-96	180	7	gökgöz	gökgöz	PROPN
emaj-96	180	8	(	(	PUNCT
emaj-96	180	9	2012	2012	NUM
emaj-96	180	10	)	)	PUNCT
emaj-96	180	11	,	,	PUNCT
emaj-96	180	12	the	the	DET
emaj-96	180	13	author	author	NOUN
emaj-96	180	14	designates	designate	VERB
emaj-96	180	15	that	that	SCONJ
emaj-96	180	16	the	the	DET
emaj-96	180	17	accounting	accounting	NOUN
emaj-96	180	18	tricks	trick	NOUN
emaj-96	180	19	in	in	ADP
emaj-96	180	20	those	those	DET
emaj-96	180	21	companies	company	NOUN
emaj-96	180	22	such	such	ADJ
emaj-96	180	23	as	as	ADP
emaj-96	180	24	enron	enron	PROPN
emaj-96	180	25	,	,	PUNCT
emaj-96	180	26	worldcom	worldcom	PROPN
emaj-96	180	27	,	,	PUNCT
emaj-96	180	28	adelphia	adelphia	PROPN
emaj-96	180	29	,	,	PUNCT
emaj-96	180	30	xerox	xerox	PROPN
emaj-96	180	31	,	,	PUNCT
emaj-96	180	32	tyco	tyco	PROPN
emaj-96	180	33	and	and	CCONJ
emaj-96	180	34	parmalat	parmalat	NOUN
emaj-96	180	35	at	at	ADP
emaj-96	180	36	the	the	DET
emaj-96	180	37	beginning	beginning	NOUN
emaj-96	180	38	of	of	ADP
emaj-96	180	39	the	the	DET
emaj-96	180	40	2000s	2000	NOUN
emaj-96	180	41	as	as	ADV
emaj-96	180	42	well	well	ADV
emaj-96	180	43	as	as	ADP
emaj-96	180	44	the	the	DET
emaj-96	180	45	fraudulent	fraudulent	ADJ
emaj-96	180	46	practices	practice	NOUN
emaj-96	180	47	of	of	ADP
emaj-96	180	48	several	several	ADJ
emaj-96	180	49	executives	executive	NOUN
emaj-96	180	50	of	of	ADP
emaj-96	180	51	various	various	ADJ
emaj-96	180	52	enterprises	enterprise	NOUN
emaj-96	180	53	prior	prior	ADV
emaj-96	180	54	to	to	ADP
emaj-96	180	55	the	the	DET
emaj-96	180	56	global	global	ADJ
emaj-96	180	57	crisis	crisis	NOUN
emaj-96	180	58	volume	volume	NOUN
emaj-96	180	59	6	6	NUM
emaj-96	180	60	no	no	DET
emaj-96	180	61	1	1	NUM
emaj-96	180	62	(	(	PUNCT
emaj-96	180	63	2016	2016	NUM
emaj-96	180	64	)	)	PUNCT
emaj-96	180	65	|	|	ADV
emaj-96	180	66	issn	issn	VERB
emaj-96	180	67	2158	2158	NUM
emaj-96	180	68	-	-	SYM
emaj-96	180	69	8708	8708	NUM
emaj-96	180	70	(	(	PUNCT
emaj-96	180	71	online	online	NOUN
emaj-96	180	72	)	)	PUNCT
emaj-96	180	73	|	|	ADV
emaj-96	180	74	doi	doi	X
emaj-96	180	75	10.5195	10.5195	NUM
emaj-96	180	76	/	/	SYM
emaj-96	180	77	emaj.2016.96	emaj.2016.96	NOUN
emaj-96	180	78	|	|	ADV
emaj-96	180	79	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-96	180	80	the	the	DET
emaj-96	180	81	relationship	relationship	NOUN
emaj-96	180	82	between	between	ADP
emaj-96	180	83	accounting	accounting	NOUN
emaj-96	180	84	practices	practice	NOUN
emaj-96	180	85	and	and	CCONJ
emaj-96	180	86	effects	effect	NOUN
emaj-96	180	87	of	of	ADP
emaj-96	180	88	financial	financial	ADJ
emaj-96	180	89	crisis	crisis	NOUN
emaj-96	180	90	in	in	ADP
emaj-96	180	91	turkey	turkey	NOUN
emaj-96	180	92	:	:	PUNCT
emaj-96	180	93	a	a	DET
emaj-96	180	94	case	case	NOUN
emaj-96	180	95	study	study	NOUN
emaj-96	180	96	on	on	ADP
emaj-96	180	97	an	an	DET
emaj-96	180	98	oil	oil	NOUN
emaj-96	180	99	company	company	NOUN
emaj-96	180	100	page	page	NOUN
emaj-96	180	101	|52|	|52|	NOUN
emaj-96	180	102	emerging	emerge	VERB
emaj-96	180	103	markets	market	NOUN
emaj-96	180	104	journal	journal	NOUN
emaj-96	180	105	in	in	ADP
emaj-96	180	106	2008	2008	NUM
emaj-96	180	107	led	lead	VERB
emaj-96	180	108	to	to	ADP
emaj-96	180	109	numerous	numerous	ADJ
emaj-96	180	110	companies	company	NOUN
emaj-96	180	111	to	to	PART
emaj-96	180	112	go	go	VERB
emaj-96	180	113	bankrupt	bankrupt	ADJ
emaj-96	180	114	and	and	CCONJ
emaj-96	180	115	several	several	ADJ
emaj-96	180	116	beneficiaries	beneficiary	NOUN
emaj-96	180	117	to	to	PART
emaj-96	180	118	suffer	suffer	VERB
emaj-96	180	119	from	from	ADP
emaj-96	180	120	losses	loss	NOUN
emaj-96	180	121	.	.	PUNCT
emaj-96	181	1	according	accord	VERB
emaj-96	181	2	to	to	ADP
emaj-96	181	3	the	the	DET
emaj-96	181	4	studies	study	NOUN
emaj-96	181	5	of	of	ADP
emaj-96	181	6	neslihan	neslihan	NOUN
emaj-96	181	7	topbaş	topbaş	NOUN
emaj-96	181	8	(	(	PUNCT
emaj-96	181	9	2009	2009	NUM
emaj-96	181	10	)	)	PUNCT
emaj-96	181	11	,	,	PUNCT
emaj-96	181	12	the	the	DET
emaj-96	181	13	primary	primary	ADJ
emaj-96	181	14	objective	objective	NOUN
emaj-96	181	15	of	of	ADP
emaj-96	181	16	the	the	DET
emaj-96	181	17	fair	fair	ADJ
emaj-96	181	18	value	value	NOUN
emaj-96	181	19	accounting	accounting	NOUN
emaj-96	181	20	system	system	NOUN
emaj-96	181	21	is	be	AUX
emaj-96	181	22	to	to	PART
emaj-96	181	23	manifest	manifest	VERB
emaj-96	181	24	the	the	DET
emaj-96	181	25	losses	loss	NOUN
emaj-96	181	26	that	that	PRON
emaj-96	181	27	might	might	AUX
emaj-96	181	28	arise	arise	VERB
emaj-96	181	29	in	in	ADP
emaj-96	181	30	case	case	NOUN
emaj-96	181	31	the	the	DET
emaj-96	181	32	risks	risk	NOUN
emaj-96	181	33	undertaken	undertake	VERB
emaj-96	181	34	to	to	PART
emaj-96	181	35	ensure	ensure	VERB
emaj-96	181	36	income	income	NOUN
emaj-96	181	37	are	be	AUX
emaj-96	181	38	materialized	materialize	VERB
emaj-96	181	39	in	in	ADP
emaj-96	181	40	the	the	DET
emaj-96	181	41	best	good	ADJ
emaj-96	181	42	possible	possible	ADJ
emaj-96	181	43	manner	manner	NOUN
emaj-96	181	44	and	and	CCONJ
emaj-96	181	45	introduce	introduce	VERB
emaj-96	181	46	the	the	DET
emaj-96	181	47	relevant	relevant	ADJ
emaj-96	181	48	institution	institution	NOUN
emaj-96	181	49	to	to	ADP
emaj-96	181	50	the	the	DET
emaj-96	181	51	market	market	NOUN
emaj-96	181	52	players	player	NOUN
emaj-96	181	53	in	in	ADP
emaj-96	181	54	accordance	accordance	NOUN
emaj-96	181	55	with	with	ADP
emaj-96	181	56	these	these	DET
emaj-96	181	57	information	information	NOUN
emaj-96	181	58	.	.	PUNCT
emaj-96	182	1	the	the	DET
emaj-96	182	2	extreme	extreme	ADJ
emaj-96	182	3	optimism	optimism	NOUN
emaj-96	182	4	of	of	ADP
emaj-96	182	5	lenders	lender	NOUN
emaj-96	182	6	,	,	PUNCT
emaj-96	182	7	borrowers	borrower	NOUN
emaj-96	182	8	and	and	CCONJ
emaj-96	182	9	investors	investor	NOUN
emaj-96	182	10	with	with	ADP
emaj-96	182	11	regard	regard	NOUN
emaj-96	182	12	to	to	ADP
emaj-96	182	13	the	the	DET
emaj-96	182	14	housing	housing	NOUN
emaj-96	182	15	market	market	NOUN
emaj-96	182	16	and	and	CCONJ
emaj-96	182	17	the	the	DET
emaj-96	182	18	affiliated	affiliate	VERB
emaj-96	182	19	markets	market	NOUN
emaj-96	182	20	and	and	CCONJ
emaj-96	182	21	the	the	DET
emaj-96	182	22	failure	failure	NOUN
emaj-96	182	23	of	of	ADP
emaj-96	182	24	economic	economic	ADJ
emaj-96	182	25	policies	policy	NOUN
emaj-96	182	26	,	,	PUNCT
emaj-96	182	27	banking	banking	NOUN
emaj-96	182	28	regulations	regulation	NOUN
emaj-96	182	29	,	,	PUNCT
emaj-96	182	30	company	company	NOUN
emaj-96	182	31	administrations	administration	NOUN
emaj-96	182	32	and	and	CCONJ
emaj-96	182	33	similar	similar	ADJ
emaj-96	182	34	other	other	ADJ
emaj-96	182	35	regulatory	regulatory	ADJ
emaj-96	182	36	mechanisms	mechanism	NOUN
emaj-96	182	37	to	to	PART
emaj-96	182	38	manage	manage	VERB
emaj-96	182	39	this	this	DET
emaj-96	182	40	optimism	optimism	NOUN
emaj-96	182	41	as	as	ADP
emaj-96	182	42	required	require	VERB
emaj-96	182	43	had	have	AUX
emaj-96	182	44	become	become	VERB
emaj-96	182	45	the	the	DET
emaj-96	182	46	main	main	ADJ
emaj-96	182	47	factors	factor	NOUN
emaj-96	182	48	in	in	ADP
emaj-96	182	49	the	the	DET
emaj-96	182	50	formation	formation	NOUN
emaj-96	182	51	of	of	ADP
emaj-96	182	52	the	the	DET
emaj-96	182	53	crises	crisis	NOUN
emaj-96	182	54	.	.	PUNCT
emaj-96	183	1	the	the	DET
emaj-96	183	2	misleading	misleading	ADJ
emaj-96	183	3	and	and	CCONJ
emaj-96	183	4	unreliable	unreliable	ADJ
emaj-96	183	5	characteristic	characteristic	NOUN
emaj-96	183	6	of	of	ADP
emaj-96	183	7	financial	financial	ADJ
emaj-96	183	8	reports	report	NOUN
emaj-96	183	9	along	along	ADP
emaj-96	183	10	with	with	ADP
emaj-96	183	11	the	the	DET
emaj-96	183	12	problems	problem	NOUN
emaj-96	183	13	encountered	encounter	VERB
emaj-96	183	14	during	during	ADP
emaj-96	183	15	the	the	DET
emaj-96	183	16	auditing	auditing	NOUN
emaj-96	183	17	of	of	ADP
emaj-96	183	18	these	these	DET
emaj-96	183	19	reports	report	NOUN
emaj-96	183	20	predominantly	predominantly	ADV
emaj-96	183	21	led	lead	VERB
emaj-96	183	22	to	to	ADP
emaj-96	183	23	these	these	DET
emaj-96	183	24	crises	crisis	NOUN
emaj-96	183	25	.	.	PUNCT
emaj-96	184	1	in	in	ADP
emaj-96	184	2	a	a	DET
emaj-96	184	3	research	research	NOUN
emaj-96	184	4	conducted	conduct	VERB
emaj-96	184	5	by	by	ADP
emaj-96	184	6	p.j	p.j	PROPN
emaj-96	184	7	.	.	PROPN
emaj-96	184	8	barrett	barrett	PROPN
emaj-96	184	9	(	(	PUNCT
emaj-96	184	10	2010	2010	NUM
emaj-96	184	11	)	)	PUNCT
emaj-96	184	12	,	,	PUNCT
emaj-96	184	13	it	it	PRON
emaj-96	184	14	was	be	AUX
emaj-96	184	15	denoted	denote	VERB
emaj-96	184	16	that	that	SCONJ
emaj-96	184	17	along	along	ADP
emaj-96	184	18	with	with	ADP
emaj-96	184	19	the	the	DET
emaj-96	184	20	misleading	misleading	ADJ
emaj-96	184	21	financial	financial	ADJ
emaj-96	184	22	reports	report	NOUN
emaj-96	184	23	and	and	CCONJ
emaj-96	184	24	data	datum	NOUN
emaj-96	184	25	manufactured	manufacture	VERB
emaj-96	184	26	with	with	ADP
emaj-96	184	27	the	the	DET
emaj-96	184	28	use	use	NOUN
emaj-96	184	29	of	of	ADP
emaj-96	184	30	accounting	accounting	NOUN
emaj-96	184	31	systems	system	NOUN
emaj-96	184	32	,	,	PUNCT
emaj-96	184	33	the	the	DET
emaj-96	184	34	misrepresenting	misrepresent	VERB
emaj-96	184	35	auditing	auditing	NOUN
emaj-96	184	36	reports	report	NOUN
emaj-96	184	37	which	which	PRON
emaj-96	184	38	confirmed	confirm	VERB
emaj-96	184	39	their	their	PRON
emaj-96	184	40	accuracy	accuracy	NOUN
emaj-96	184	41	and	and	CCONJ
emaj-96	184	42	reliability	reliability	NOUN
emaj-96	184	43	played	play	VERB
emaj-96	184	44	a	a	DET
emaj-96	184	45	significant	significant	ADJ
emaj-96	184	46	role	role	NOUN
emaj-96	184	47	in	in	ADP
emaj-96	184	48	the	the	DET
emaj-96	184	49	formation	formation	NOUN
emaj-96	184	50	of	of	ADP
emaj-96	184	51	the	the	DET
emaj-96	184	52	crises	crisis	NOUN
emaj-96	184	53	and	and	CCONJ
emaj-96	184	54	therefore	therefore	ADV
emaj-96	184	55	,	,	PUNCT
emaj-96	184	56	these	these	DET
emaj-96	184	57	crises	crisis	NOUN
emaj-96	184	58	led	lead	VERB
emaj-96	184	59	to	to	ADP
emaj-96	184	60	an	an	DET
emaj-96	184	61	increase	increase	NOUN
emaj-96	184	62	in	in	ADP
emaj-96	184	63	the	the	DET
emaj-96	184	64	prevalence	prevalence	NOUN
emaj-96	184	65	of	of	ADP
emaj-96	184	66	the	the	DET
emaj-96	184	67	gap	gap	NOUN
emaj-96	184	68	for	for	ADP
emaj-96	184	69	auditing	auditing	NOUN
emaj-96	184	70	expectations	expectation	NOUN
emaj-96	184	71	worldwide	worldwide	ADV
emaj-96	184	72	and	and	CCONJ
emaj-96	184	73	escalated	escalate	VERB
emaj-96	184	74	the	the	DET
emaj-96	184	75	debates	debate	NOUN
emaj-96	184	76	with	with	ADP
emaj-96	184	77	regard	regard	NOUN
emaj-96	184	78	to	to	ADP
emaj-96	184	79	the	the	DET
emaj-96	184	80	auditing	auditing	NOUN
emaj-96	184	81	profession	profession	NOUN
emaj-96	184	82	.	.	PUNCT
emaj-96	185	1	pursuant	pursuant	ADJ
emaj-96	185	2	to	to	ADP
emaj-96	185	3	the	the	DET
emaj-96	185	4	crises	crisis	NOUN
emaj-96	185	5	experienced	experience	VERB
emaj-96	185	6	,	,	PUNCT
emaj-96	185	7	auditing	auditing	NOUN
emaj-96	185	8	institutions	institution	NOUN
emaj-96	185	9	started	start	VERB
emaj-96	185	10	to	to	PART
emaj-96	185	11	be	be	AUX
emaj-96	185	12	questioned	question	VERB
emaj-96	185	13	.	.	PUNCT
emaj-96	186	1	in	in	ADP
emaj-96	186	2	regards	regard	NOUN
emaj-96	186	3	to	to	ADP
emaj-96	186	4	an	an	DET
emaj-96	186	5	article	article	NOUN
emaj-96	186	6	published	publish	VERB
emaj-96	186	7	by	by	ADP
emaj-96	186	8	the	the	DET
emaj-96	186	9	ministry	ministry	PROPN
emaj-96	186	10	of	of	ADP
emaj-96	186	11	eu	eu	PROPN
emaj-96	186	12	affairs	affairs	PROPN
emaj-96	186	13	(	(	PUNCT
emaj-96	186	14	ab	ab	PROPN
emaj-96	186	15	bakanlığı	bakanlığı	PROPN
emaj-96	186	16	)	)	PUNCT
emaj-96	186	17	(	(	PUNCT
emaj-96	186	18	2011	2011	NUM
emaj-96	186	19	)	)	PUNCT
emaj-96	186	20	,	,	PUNCT
emaj-96	186	21	this	this	DET
emaj-96	186	22	issue	issue	NOUN
emaj-96	186	23	is	be	AUX
emaj-96	186	24	tackled	tackle	VERB
emaj-96	186	25	.	.	PUNCT
emaj-96	187	1	during	during	ADP
emaj-96	187	2	the	the	DET
emaj-96	187	3	pre	pre	ADJ
emaj-96	187	4	-	-	ADJ
emaj-96	187	5	crisis	crisis	ADJ
emaj-96	187	6	period	period	NOUN
emaj-96	187	7	,	,	PUNCT
emaj-96	187	8	the	the	DET
emaj-96	187	9	failure	failure	NOUN
emaj-96	187	10	to	to	PART
emaj-96	187	11	subject	subject	VERB
emaj-96	187	12	the	the	DET
emaj-96	187	13	financial	financial	ADJ
emaj-96	187	14	system	system	NOUN
emaj-96	187	15	sufficiently	sufficiently	ADV
emaj-96	187	16	to	to	ADP
emaj-96	187	17	auditing	auditing	NOUN
emaj-96	187	18	and	and	CCONJ
emaj-96	187	19	the	the	DET
emaj-96	187	20	delay	delay	NOUN
emaj-96	187	21	in	in	ADP
emaj-96	187	22	adopting	adopt	VERB
emaj-96	187	23	preventive	preventive	ADJ
emaj-96	187	24	measures	measure	NOUN
emaj-96	187	25	resulted	result	VERB
emaj-96	187	26	in	in	ADP
emaj-96	187	27	the	the	DET
emaj-96	187	28	further	further	ADJ
emaj-96	187	29	escalation	escalation	NOUN
emaj-96	187	30	of	of	ADP
emaj-96	187	31	the	the	DET
emaj-96	187	32	crisis	crisis	NOUN
emaj-96	187	33	.	.	PUNCT
emaj-96	188	1	also	also	ADV
emaj-96	188	2	,	,	PUNCT
emaj-96	188	3	after	after	ADP
emaj-96	188	4	recovering	recover	VERB
emaj-96	188	5	from	from	ADP
emaj-96	188	6	the	the	DET
emaj-96	188	7	initial	initial	ADJ
emaj-96	188	8	shock	shock	NOUN
emaj-96	188	9	caused	cause	VERB
emaj-96	188	10	by	by	ADP
emaj-96	188	11	the	the	DET
emaj-96	188	12	crisis	crisis	NOUN
emaj-96	188	13	,	,	PUNCT
emaj-96	188	14	the	the	DET
emaj-96	188	15	qualifications	qualification	NOUN
emaj-96	188	16	and	and	CCONJ
emaj-96	188	17	competence	competence	NOUN
emaj-96	188	18	of	of	ADP
emaj-96	188	19	the	the	DET
emaj-96	188	20	regulatory	regulatory	ADJ
emaj-96	188	21	and	and	CCONJ
emaj-96	188	22	supervisory	supervisory	ADJ
emaj-96	188	23	structures	structure	NOUN
emaj-96	188	24	in	in	ADP
emaj-96	188	25	the	the	DET
emaj-96	188	26	industry	industry	NOUN
emaj-96	188	27	started	start	VERB
emaj-96	188	28	to	to	PART
emaj-96	188	29	be	be	AUX
emaj-96	188	30	interrogated	interrogate	VERB
emaj-96	188	31	.	.	PUNCT
emaj-96	189	1	the	the	DET
emaj-96	189	2	artificial	artificial	ADJ
emaj-96	189	3	inflation	inflation	NOUN
emaj-96	189	4	of	of	ADP
emaj-96	189	5	financial	financial	ADJ
emaj-96	189	6	statements	statement	NOUN
emaj-96	189	7	instead	instead	ADV
emaj-96	189	8	of	of	ADP
emaj-96	189	9	reflecting	reflect	VERB
emaj-96	189	10	the	the	DET
emaj-96	189	11	facts	fact	NOUN
emaj-96	189	12	is	be	AUX
emaj-96	189	13	considered	consider	VERB
emaj-96	189	14	as	as	ADP
emaj-96	189	15	a	a	DET
emaj-96	189	16	significant	significant	ADJ
emaj-96	189	17	transparency	transparency	NOUN
emaj-96	189	18	problem	problem	NOUN
emaj-96	189	19	.	.	PUNCT
emaj-96	190	1	these	these	DET
emaj-96	190	2	kinds	kind	NOUN
emaj-96	190	3	of	of	ADP
emaj-96	190	4	practices	practice	NOUN
emaj-96	190	5	which	which	PRON
emaj-96	190	6	are	be	AUX
emaj-96	190	7	not	not	PART
emaj-96	190	8	compatible	compatible	ADJ
emaj-96	190	9	with	with	ADP
emaj-96	190	10	the	the	DET
emaj-96	190	11	concepts	concept	NOUN
emaj-96	190	12	of	of	ADP
emaj-96	190	13	full	full	ADJ
emaj-96	190	14	explanation	explanation	NOUN
emaj-96	190	15	(	(	PUNCT
emaj-96	190	16	full	full	ADJ
emaj-96	190	17	disclosure	disclosure	NOUN
emaj-96	190	18	)	)	PUNCT
emaj-96	190	19	and	and	CCONJ
emaj-96	190	20	transparency	transparency	NOUN
emaj-96	190	21	among	among	ADP
emaj-96	190	22	the	the	DET
emaj-96	190	23	primary	primary	ADJ
emaj-96	190	24	concepts	concept	NOUN
emaj-96	190	25	of	of	ADP
emaj-96	190	26	accounting	accounting	NOUN
emaj-96	190	27	are	be	AUX
emaj-96	190	28	regarded	regard	VERB
emaj-96	190	29	as	as	ADP
emaj-96	190	30	the	the	DET
emaj-96	190	31	most	most	ADV
emaj-96	190	32	important	important	ADJ
emaj-96	190	33	reasons	reason	NOUN
emaj-96	190	34	that	that	PRON
emaj-96	190	35	generated	generate	VERB
emaj-96	190	36	the	the	DET
emaj-96	190	37	crisis	crisis	NOUN
emaj-96	190	38	.	.	PUNCT
emaj-96	191	1	in	in	ADP
emaj-96	191	2	a	a	DET
emaj-96	191	3	report	report	NOUN
emaj-96	191	4	published	publish	VERB
emaj-96	191	5	by	by	ADP
emaj-96	191	6	the	the	DET
emaj-96	191	7	united	united	PROPN
emaj-96	191	8	nations	nations	PROPN
emaj-96	191	9	conference	conference	PROPN
emaj-96	191	10	on	on	ADP
emaj-96	191	11	trade	trade	NOUN
emaj-96	191	12	and	and	CCONJ
emaj-96	191	13	development	development	NOUN
emaj-96	191	14	(	(	PUNCT
emaj-96	191	15	unctad	unctad	PROPN
emaj-96	191	16	)	)	PUNCT
emaj-96	191	17	in	in	ADP
emaj-96	191	18	march	march	PROPN
emaj-96	191	19	1999	1999	NUM
emaj-96	191	20	:	:	PUNCT
emaj-96	191	21	"	"	PUNCT
emaj-96	191	22	the	the	DET
emaj-96	191	23	failures	failure	NOUN
emaj-96	191	24	of	of	ADP
emaj-96	191	25	the	the	DET
emaj-96	191	26	financial	financial	ADJ
emaj-96	191	27	institutions	institution	NOUN
emaj-96	191	28	and	and	CCONJ
emaj-96	191	29	companies	company	NOUN
emaj-96	191	30	in	in	ADP
emaj-96	191	31	the	the	DET
emaj-96	191	32	far	far	ADJ
emaj-96	191	33	east	east	NOUN
emaj-96	191	34	result	result	NOUN
emaj-96	191	35	from	from	ADP
emaj-96	191	36	the	the	DET
emaj-96	191	37	companies	company	NOUN
emaj-96	191	38	which	which	PRON
emaj-96	191	39	are	be	AUX
emaj-96	191	40	under	under	ADP
emaj-96	191	41	the	the	DET
emaj-96	191	42	burden	burden	NOUN
emaj-96	191	43	of	of	ADP
emaj-96	191	44	excessive	excessive	ADJ
emaj-96	191	45	debts	debt	NOUN
emaj-96	191	46	,	,	PUNCT
emaj-96	191	47	tendency	tendency	NOUN
emaj-96	191	48	of	of	ADP
emaj-96	191	49	the	the	DET
emaj-96	191	50	private	private	ADJ
emaj-96	191	51	sector	sector	NOUN
emaj-96	191	52	to	to	PART
emaj-96	191	53	obtain	obtain	VERB
emaj-96	191	54	high	high	ADJ
emaj-96	191	55	levels	level	NOUN
emaj-96	191	56	of	of	ADP
emaj-96	191	57	foreign	foreign	ADJ
emaj-96	191	58	debt	debt	NOUN
emaj-96	191	59	and	and	CCONJ
emaj-96	191	60	the	the	DET
emaj-96	191	61	omissions	omission	NOUN
emaj-96	191	62	in	in	ADP
emaj-96	191	63	transparency	transparency	NOUN
emaj-96	191	64	and	and	CCONJ
emaj-96	191	65	accountability	accountability	NOUN
emaj-96	191	66	.	.	PUNCT
emaj-96	192	1	the	the	DET
emaj-96	192	2	omissions	omission	NOUN
emaj-96	192	3	in	in	ADP
emaj-96	192	4	financial	financial	ADJ
emaj-96	192	5	explanations	explanation	NOUN
emaj-96	192	6	also	also	ADV
emaj-96	192	7	have	have	VERB
emaj-96	192	8	a	a	DET
emaj-96	192	9	significant	significant	ADJ
emaj-96	192	10	share	share	NOUN
emaj-96	192	11	in	in	ADP
emaj-96	192	12	this	this	PRON
emaj-96	192	13	.	.	PUNCT
emaj-96	193	1	the	the	DET
emaj-96	193	2	shortcomings	shortcoming	NOUN
emaj-96	193	3	with	with	ADP
emaj-96	193	4	regard	regard	NOUN
emaj-96	193	5	to	to	ADP
emaj-96	193	6	the	the	DET
emaj-96	193	7	rules	rule	NOUN
emaj-96	193	8	applied	apply	VERB
emaj-96	193	9	to	to	ADP
emaj-96	193	10	the	the	DET
emaj-96	193	11	statements	statement	NOUN
emaj-96	193	12	indirectly	indirectly	ADV
emaj-96	193	13	contributed	contribute	VERB
emaj-96	193	14	to	to	ADP
emaj-96	193	15	internal	internal	ADJ
emaj-96	193	16	auditing	auditing	NOUN
emaj-96	193	17	problems	problem	NOUN
emaj-96	193	18	and	and	CCONJ
emaj-96	193	19	the	the	DET
emaj-96	193	20	flawed	flawed	ADJ
emaj-96	193	21	and	and	CCONJ
emaj-96	193	22	inappropriate	inappropriate	ADJ
emaj-96	193	23	risk	risk	NOUN
emaj-96	193	24	management	management	NOUN
emaj-96	193	25	practices	practice	NOUN
emaj-96	193	26	of	of	ADP
emaj-96	193	27	the	the	DET
emaj-96	193	28	banks	bank	NOUN
emaj-96	193	29	and	and	CCONJ
emaj-96	193	30	companies	company	NOUN
emaj-96	193	31	"	"	PUNCT
emaj-96	193	32	(	(	PUNCT
emaj-96	193	33	unctad	unctad	PROPN
emaj-96	193	34	,	,	PUNCT
emaj-96	193	35	1999	1999	NUM
emaj-96	193	36	)	)	PUNCT
emaj-96	193	37	.	.	PUNCT
emaj-96	194	1	this	this	DET
emaj-96	194	2	problem	problem	NOUN
emaj-96	194	3	and	and	CCONJ
emaj-96	194	4	statement	statement	NOUN
emaj-96	194	5	is	be	AUX
emaj-96	194	6	also	also	ADV
emaj-96	194	7	supported	support	VERB
emaj-96	194	8	with	with	ADP
emaj-96	194	9	another	another	DET
emaj-96	194	10	research	research	NOUN
emaj-96	194	11	.	.	PUNCT
emaj-96	195	1	spence	spence	NOUN
emaj-96	195	2	(	(	PUNCT
emaj-96	195	3	2008	2008	NUM
emaj-96	195	4	)	)	PUNCT
emaj-96	195	5	and	and	CCONJ
emaj-96	195	6	daştan	daştan	PROPN
emaj-96	195	7	(	(	PUNCT
emaj-96	195	8	2009	2009	NUM
emaj-96	195	9	)	)	PUNCT
emaj-96	195	10	underline	underline	NOUN
emaj-96	195	11	that	that	SCONJ
emaj-96	195	12	the	the	DET
emaj-96	195	13	source	source	NOUN
emaj-96	195	14	of	of	ADP
emaj-96	195	15	the	the	DET
emaj-96	195	16	crisis	crisis	NOUN
emaj-96	195	17	that	that	PRON
emaj-96	195	18	occurred	occur	VERB
emaj-96	195	19	in	in	ADP
emaj-96	195	20	the	the	DET
emaj-96	195	21	us	we	PRON
emaj-96	195	22	in	in	ADP
emaj-96	195	23	2008	2008	NUM
emaj-96	195	24	can	can	AUX
emaj-96	195	25	also	also	ADV
emaj-96	195	26	be	be	AUX
emaj-96	195	27	attributed	attribute	VERB
emaj-96	195	28	to	to	ADP
emaj-96	195	29	the	the	DET
emaj-96	195	30	problem	problem	NOUN
emaj-96	195	31	of	of	ADP
emaj-96	195	32	transparency	transparency	NOUN
emaj-96	195	33	.	.	PUNCT
emaj-96	196	1	according	accord	VERB
emaj-96	196	2	to	to	ADP
emaj-96	196	3	this	this	DET
emaj-96	196	4	research	research	NOUN
emaj-96	196	5	,	,	PUNCT
emaj-96	196	6	"	"	PUNCT
emaj-96	196	7	whereas	whereas	SCONJ
emaj-96	196	8	the	the	DET
emaj-96	196	9	risk	risk	NOUN
emaj-96	196	10	had	have	VERB
emaj-96	196	11	to	to	PART
emaj-96	196	12	be	be	AUX
emaj-96	196	13	expanded	expand	VERB
emaj-96	196	14	as	as	ADP
emaj-96	196	15	a	a	DET
emaj-96	196	16	result	result	NOUN
emaj-96	196	17	of	of	ADP
emaj-96	196	18	the	the	DET
emaj-96	196	19	inflated	inflated	ADJ
emaj-96	196	20	and	and	CCONJ
emaj-96	196	21	exploding	explode	VERB
emaj-96	196	22	balloon	balloon	NOUN
emaj-96	196	23	of	of	ADP
emaj-96	196	24	assets	asset	NOUN
emaj-96	196	25	,	,	PUNCT
emaj-96	196	26	it	it	PRON
emaj-96	196	27	was	be	AUX
emaj-96	196	28	actually	actually	ADV
emaj-96	196	29	extreme	extreme	ADJ
emaj-96	196	30	transparency	transparency	NOUN
emaj-96	196	31	problems	problem	NOUN
emaj-96	196	32	related	relate	VERB
emaj-96	196	33	to	to	ADP
emaj-96	196	34	complex	complex	ADJ
emaj-96	196	35	bonds	bond	NOUN
emaj-96	196	36	and	and	CCONJ
emaj-96	196	37	derivatives	derivative	NOUN
emaj-96	196	38	and	and	CCONJ
emaj-96	196	39	the	the	DET
emaj-96	196	40	inadequate	inadequate	ADJ
emaj-96	196	41	auditing	auditing	NOUN
emaj-96	196	42	structure	structure	NOUN
emaj-96	196	43	employed	employ	VERB
emaj-96	196	44	to	to	PART
emaj-96	196	45	ensure	ensure	VERB
emaj-96	196	46	stability	stability	NOUN
emaj-96	196	47	,	,	PUNCT
emaj-96	196	48	which	which	PRON
emaj-96	196	49	occurred	occur	VERB
emaj-96	196	50	over	over	ADP
emaj-96	196	51	time	time	NOUN
emaj-96	196	52	which	which	PRON
emaj-96	196	53	increased	increase	VERB
emaj-96	196	54	the	the	DET
emaj-96	196	55	systematic	systematic	ADJ
emaj-96	196	56	risk	risk	NOUN
emaj-96	196	57	carried	carry	VERB
emaj-96	196	58	by	by	ADP
emaj-96	196	59	excessive	excessive	ADJ
emaj-96	196	60	debt	debt	NOUN
emaj-96	196	61	.	.	PUNCT
emaj-96	196	62	"	"	PUNCT
emaj-96	197	1	finally	finally	ADV
emaj-96	197	2	,	,	PUNCT
emaj-96	197	3	while	while	SCONJ
emaj-96	197	4	discussing	discuss	VERB
emaj-96	197	5	the	the	DET
emaj-96	197	6	accounting	accounting	NOUN
emaj-96	197	7	based	base	VERB
emaj-96	197	8	reasons	reason	NOUN
emaj-96	197	9	of	of	ADP
emaj-96	197	10	a	a	DET
emaj-96	197	11	crisis	crisis	NOUN
emaj-96	197	12	,	,	PUNCT
emaj-96	197	13	akerlof	akerlof	NOUN
emaj-96	197	14	and	and	CCONJ
emaj-96	197	15	romer	romer	NOUN
emaj-96	197	16	(	(	PUNCT
emaj-96	197	17	1993	1993	NUM
emaj-96	197	18	)	)	PUNCT
emaj-96	197	19	who	who	PRON
emaj-96	197	20	have	have	AUX
emaj-96	197	21	been	be	AUX
emaj-96	197	22	awarded	award	VERB
emaj-96	197	23	with	with	ADP
emaj-96	197	24	a	a	DET
emaj-96	197	25	nobel	nobel	PROPN
emaj-96	197	26	prize	prize	PROPN
emaj-96	197	27	point	point	VERB
emaj-96	197	28	out	out	ADP
emaj-96	197	29	that	that	SCONJ
emaj-96	197	30	,	,	PUNCT
emaj-96	197	31	inadequate	inadequate	ADJ
emaj-96	197	32	accounting	accounting	NOUN
emaj-96	197	33	systems	system	NOUN
emaj-96	197	34	,	,	PUNCT
emaj-96	197	35	weak	weak	ADJ
emaj-96	197	36	legal	legal	ADJ
emaj-96	197	37	regulations	regulation	NOUN
emaj-96	197	38	and	and	CCONJ
emaj-96	197	39	low	low	ADJ
emaj-96	197	40	levels	level	NOUN
emaj-96	197	41	of	of	ADP
emaj-96	197	42	fines	fine	NOUN
emaj-96	197	43	lead	lead	VERB
emaj-96	197	44	to	to	ADP
emaj-96	197	45	bankruptcy	bankruptcy	NOUN
emaj-96	197	46	for	for	ADP
emaj-96	197	47	profit	profit	NOUN
emaj-96	197	48	.	.	PUNCT
emaj-96	198	1	another	another	DET
emaj-96	198	2	scholar	scholar	NOUN
emaj-96	198	3	with	with	ADP
emaj-96	198	4	a	a	DET
emaj-96	198	5	nobel	nobel	PROPN
emaj-96	198	6	prize	prize	PROPN
emaj-96	198	7	,	,	PUNCT
emaj-96	198	8	stiglitz	stiglitz	PROPN
emaj-96	198	9	(	(	PUNCT
emaj-96	198	10	2008	2008	NUM
emaj-96	198	11	)	)	PUNCT
emaj-96	198	12	stated	state	VERB
emaj-96	198	13	that	that	SCONJ
emaj-96	198	14	"	"	PUNCT
emaj-96	198	15	the	the	DET
emaj-96	198	16	problems	problem	NOUN
emaj-96	198	17	are	be	AUX
emaj-96	198	18	underpinned	underpin	VERB
emaj-96	198	19	by	by	ADP
emaj-96	198	20	the	the	DET
emaj-96	198	21	bad	bad	ADJ
emaj-96	198	22	decisions	decision	NOUN
emaj-96	198	23	and	and	CCONJ
emaj-96	198	24	auditing	auditing	NOUN
emaj-96	198	25	mistakes	mistake	NOUN
emaj-96	198	26	of	of	ADP
emaj-96	198	27	the	the	DET
emaj-96	198	28	banks	bank	NOUN
emaj-96	198	29	"	"	PUNCT
emaj-96	198	30	.	.	PUNCT
emaj-96	199	1	his	his	PRON
emaj-96	199	2	statement	statement	NOUN
emaj-96	199	3	supported	support	VERB
emaj-96	199	4	the	the	DET
emaj-96	199	5	previous	previous	ADJ
emaj-96	199	6	arguments	argument	NOUN
emaj-96	199	7	by	by	ADP
emaj-96	199	8	considering	consider	VERB
emaj-96	199	9	the	the	DET
emaj-96	199	10	crises	crisis	NOUN
emaj-96	199	11	that	that	PRON
emaj-96	199	12	occurred	occur	VERB
emaj-96	199	13	at	at	ADP
emaj-96	199	14	different	different	ADJ
emaj-96	199	15	periods	period	NOUN
emaj-96	199	16	as	as	ADP
emaj-96	199	17	having	have	VERB
emaj-96	199	18	the	the	DET
emaj-96	199	19	same	same	ADJ
emaj-96	199	20	basis	basis	NOUN
emaj-96	199	21	.	.	PUNCT
emaj-96	200	1	3	3	X
emaj-96	200	2	.	.	X
emaj-96	200	3	research	research	NOUN
emaj-96	200	4	and	and	CCONJ
emaj-96	200	5	methodology	methodology	NOUN
emaj-96	200	6	the	the	DET
emaj-96	200	7	research	research	NOUN
emaj-96	200	8	contains	contain	VERB
emaj-96	200	9	the	the	DET
emaj-96	200	10	fundamental	fundamental	ADJ
emaj-96	200	11	data	datum	NOUN
emaj-96	200	12	of	of	ADP
emaj-96	200	13	a	a	DET
emaj-96	200	14	mid	mid	ADJ
emaj-96	200	15	-	-	NOUN
emaj-96	200	16	size	size	NOUN
emaj-96	200	17	company	company	NOUN
emaj-96	200	18	during	during	ADP
emaj-96	200	19	the	the	DET
emaj-96	200	20	pre	pre	NOUN
emaj-96	200	21	-	-	NOUN
emaj-96	200	22	crisis	crisis	ADJ
emaj-96	200	23	period	period	NOUN
emaj-96	200	24	between	between	ADP
emaj-96	200	25	2006	2006	NUM
emaj-96	200	26	and	and	CCONJ
emaj-96	200	27	2008	2008	NUM
emaj-96	200	28	and	and	CCONJ
emaj-96	200	29	the	the	DET
emaj-96	200	30	post	post	ADJ
emaj-96	200	31	-	-	ADJ
emaj-96	200	32	crisis	crisis	ADJ
emaj-96	200	33	period	period	NOUN
emaj-96	200	34	between	between	ADP
emaj-96	200	35	2008	2008	NUM
emaj-96	200	36	and	and	CCONJ
emaj-96	200	37	2010	2010	NUM
emaj-96	200	38	.	.	PUNCT
emaj-96	201	1	for	for	ADP
emaj-96	201	2	this	this	DET
emaj-96	201	3	research	research	NOUN
emaj-96	201	4	,	,	PUNCT
emaj-96	201	5	interviews	interview	NOUN
emaj-96	201	6	were	be	AUX
emaj-96	201	7	conducted	conduct	VERB
emaj-96	201	8	with	with	ADP
emaj-96	201	9	the	the	DET
emaj-96	201	10	company	company	NOUN
emaj-96	201	11	's	's	PART
emaj-96	201	12	accounting	accounting	NOUN
emaj-96	201	13	officer	officer	NOUN
emaj-96	201	14	and	and	CCONJ
emaj-96	201	15	certain	certain	ADJ
emaj-96	201	16	basic	basic	ADJ
emaj-96	201	17	data	datum	NOUN
emaj-96	201	18	were	be	AUX
emaj-96	201	19	obtained	obtain	VERB
emaj-96	201	20	.	.	PUNCT
emaj-96	202	1	these	these	DET
emaj-96	202	2	data	datum	NOUN
emaj-96	202	3	include	include	VERB
emaj-96	202	4	the	the	DET
emaj-96	202	5	number	number	NOUN
emaj-96	202	6	of	of	ADP
emaj-96	202	7	products	product	NOUN
emaj-96	202	8	,	,	PUNCT
emaj-96	202	9	number	number	NOUN
emaj-96	202	10	of	of	ADP
emaj-96	202	11	employees	employee	NOUN
emaj-96	202	12	,	,	PUNCT
emaj-96	202	13	product	product	NOUN
emaj-96	202	14	distribution	distribution	NOUN
emaj-96	202	15	and	and	CCONJ
emaj-96	202	16	the	the	DET
emaj-96	202	17	financial	financial	ADJ
emaj-96	202	18	turnover	turnover	NOUN
emaj-96	202	19	(	(	PUNCT
emaj-96	202	20	revenue	revenue	NOUN
emaj-96	202	21	)	)	PUNCT
emaj-96	202	22	of	of	ADP
emaj-96	202	23	the	the	DET
emaj-96	202	24	enterprise	enterprise	NOUN
emaj-96	202	25	prior	prior	ADV
emaj-96	202	26	to	to	ADP
emaj-96	202	27	and	and	CCONJ
emaj-96	202	28	pursuant	pursuant	ADJ
emaj-96	202	29	to	to	ADP
emaj-96	202	30	the	the	DET
emaj-96	202	31	crisis	crisis	NOUN
emaj-96	202	32	.	.	PUNCT
emaj-96	203	1	first	first	ADV
emaj-96	203	2	of	of	ADP
emaj-96	203	3	all	all	PRON
emaj-96	203	4	,	,	PUNCT
emaj-96	203	5	it	it	PRON
emaj-96	203	6	is	be	AUX
emaj-96	203	7	wise	wise	ADJ
emaj-96	203	8	and	and	CCONJ
emaj-96	203	9	correct	correct	ADJ
emaj-96	203	10	to	to	PART
emaj-96	203	11	discuss	discuss	VERB
emaj-96	203	12	the	the	DET
emaj-96	203	13	management	management	NOUN
emaj-96	203	14	information	information	NOUN
emaj-96	203	15	,	,	PUNCT
emaj-96	203	16	mission	mission	NOUN
emaj-96	203	17	,	,	PUNCT
emaj-96	203	18	vision	vision	NOUN
emaj-96	203	19	administration	administration	NOUN
emaj-96	203	20	structure	structure	NOUN
emaj-96	203	21	and	and	CCONJ
emaj-96	203	22	activities	activity	NOUN
emaj-96	203	23	of	of	ADP
emaj-96	203	24	the	the	DET
emaj-96	203	25	company	company	NOUN
emaj-96	203	26	that	that	PRON
emaj-96	203	27	the	the	DET
emaj-96	203	28	research	research	NOUN
emaj-96	203	29	is	be	AUX
emaj-96	203	30	conducted	conduct	VERB
emaj-96	203	31	on	on	ADP
emaj-96	203	32	.	.	PUNCT
emaj-96	204	1	the	the	DET
emaj-96	204	2	real	real	ADJ
emaj-96	204	3	name	name	NOUN
emaj-96	204	4	of	of	ADP
emaj-96	204	5	the	the	DET
emaj-96	204	6	firm	firm	ADJ
emaj-96	204	7	subject	subject	NOUN
emaj-96	204	8	to	to	ADP
emaj-96	204	9	this	this	DET
emaj-96	204	10	research	research	NOUN
emaj-96	204	11	is	be	AUX
emaj-96	204	12	confidential	confidential	ADJ
emaj-96	204	13	,	,	PUNCT
emaj-96	204	14	thus	thus	ADV
emaj-96	204	15	will	will	AUX
emaj-96	204	16	be	be	AUX
emaj-96	204	17	indicated	indicate	VERB
emaj-96	204	18	as	as	ADP
emaj-96	204	19	xyz	xyz	PROPN
emaj-96	204	20	company	company	NOUN
emaj-96	204	21	in	in	ADP
emaj-96	204	22	the	the	DET
emaj-96	204	23	following	follow	VERB
emaj-96	204	24	sections	section	NOUN
emaj-96	204	25	of	of	ADP
emaj-96	204	26	this	this	DET
emaj-96	204	27	article	article	NOUN
emaj-96	204	28	.	.	PUNCT
emaj-96	205	1	volume	volume	NOUN
emaj-96	205	2	6	6	NUM
emaj-96	206	1	no	no	PRON
emaj-96	206	2	1	1	NUM
emaj-96	206	3	(	(	PUNCT
emaj-96	206	4	2016	2016	NUM
emaj-96	206	5	)	)	PUNCT
emaj-96	207	1	|	|	ADV
emaj-96	207	2	issn	issn	VERB
emaj-96	207	3	2158	2158	NUM
emaj-96	207	4	-	-	SYM
emaj-96	207	5	8708	8708	NUM
emaj-96	207	6	(	(	PUNCT
emaj-96	207	7	online	online	NOUN
emaj-96	207	8	)	)	PUNCT
emaj-96	207	9	|	|	ADV
emaj-96	207	10	doi	doi	X
emaj-96	207	11	10.5195	10.5195	NUM
emaj-96	207	12	/	/	SYM
emaj-96	207	13	emaj.2016.96	emaj.2016.96	NOUN
emaj-96	207	14	|	|	ADV
emaj-96	207	15	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-96	207	16	i̇smail	i̇smail	PROPN
emaj-96	207	17	erkan	erkan	PROPN
emaj-96	207	18	çelik	çelik	PROPN
emaj-96	207	19	emerging	emerge	VERB
emaj-96	207	20	markets	market	NOUN
emaj-96	207	21	journal	journal	NOUN
emaj-96	207	22	|	|	ADV
emaj-96	207	23	p	p	NOUN
emaj-96	207	24	a	a	DET
emaj-96	207	25	g	g	NOUN
emaj-96	207	26	e	e	NOUN
emaj-96	207	27	|53	|53	DET
emaj-96	207	28	the	the	DET
emaj-96	207	29	company	company	NOUN
emaj-96	207	30	with	with	ADP
emaj-96	207	31	trade	trade	NOUN
emaj-96	207	32	name	name	NOUN
emaj-96	207	33	xyz	xyz	PROPN
emaj-96	207	34	was	be	AUX
emaj-96	207	35	established	establish	VERB
emaj-96	207	36	as	as	ADP
emaj-96	207	37	a	a	DET
emaj-96	207	38	limited	limited	ADJ
emaj-96	207	39	liability	liability	NOUN
emaj-96	207	40	company	company	NOUN
emaj-96	207	41	in	in	ADP
emaj-96	207	42	1991	1991	NUM
emaj-96	207	43	.	.	PUNCT
emaj-96	208	1	the	the	DET
emaj-96	208	2	company	company	NOUN
emaj-96	208	3	's	's	PART
emaj-96	208	4	founding	found	VERB
emaj-96	208	5	capital	capital	NOUN
emaj-96	208	6	was	be	AUX
emaj-96	208	7	10.000	10.000	NUM
emaj-96	208	8	tl	tl	PROPN
emaj-96	208	9	.	.	PUNCT
emaj-96	209	1	the	the	DET
emaj-96	209	2	firm	firm	NOUN
emaj-96	209	3	had	have	AUX
emaj-96	209	4	increased	increase	VERB
emaj-96	209	5	its	its	PRON
emaj-96	209	6	capital	capital	NOUN
emaj-96	209	7	to	to	ADP
emaj-96	209	8	1.000.000	1.000.000	NUM
emaj-96	209	9	tl	tl	PROPN
emaj-96	209	10	with	with	ADP
emaj-96	209	11	a	a	DET
emaj-96	209	12	capital	capital	NOUN
emaj-96	209	13	increase	increase	NOUN
emaj-96	209	14	in	in	ADP
emaj-96	209	15	2008	2008	NUM
emaj-96	209	16	.	.	PUNCT
emaj-96	210	1	in	in	ADP
emaj-96	210	2	2010	2010	NUM
emaj-96	210	3	,	,	PUNCT
emaj-96	210	4	a	a	DET
emaj-96	210	5	capital	capital	NOUN
emaj-96	210	6	increase	increase	NOUN
emaj-96	210	7	was	be	AUX
emaj-96	210	8	not	not	PART
emaj-96	210	9	observed	observe	VERB
emaj-96	210	10	in	in	ADP
emaj-96	210	11	the	the	DET
emaj-96	210	12	company	company	NOUN
emaj-96	210	13	's	's	PART
emaj-96	210	14	owner	owner	NOUN
emaj-96	210	15	’s	’s	PART
emaj-96	210	16	equity	equity	NOUN
emaj-96	210	17	.	.	PUNCT
emaj-96	211	1	the	the	DET
emaj-96	211	2	enterprise	enterprise	NOUN
emaj-96	211	3	has	have	VERB
emaj-96	211	4	a	a	DET
emaj-96	211	5	single	single	ADJ
emaj-96	211	6	headquarters	headquarters	NOUN
emaj-96	211	7	,	,	PUNCT
emaj-96	211	8	which	which	PRON
emaj-96	211	9	is	be	AUX
emaj-96	211	10	located	locate	VERB
emaj-96	211	11	in	in	ADP
emaj-96	211	12	istanbul	istanbul	PROPN
emaj-96	211	13	.	.	PUNCT
emaj-96	212	1	the	the	DET
emaj-96	212	2	company	company	NOUN
emaj-96	212	3	's	's	PART
emaj-96	212	4	vision	vision	NOUN
emaj-96	212	5	is	be	AUX
emaj-96	212	6	to	to	PART
emaj-96	212	7	develop	develop	VERB
emaj-96	212	8	the	the	DET
emaj-96	212	9	product	product	NOUN
emaj-96	212	10	quality	quality	NOUN
emaj-96	212	11	and	and	CCONJ
emaj-96	212	12	types	type	NOUN
emaj-96	212	13	constantly	constantly	ADV
emaj-96	212	14	in	in	ADP
emaj-96	212	15	order	order	NOUN
emaj-96	212	16	to	to	PART
emaj-96	212	17	respond	respond	VERB
emaj-96	212	18	to	to	ADP
emaj-96	212	19	the	the	DET
emaj-96	212	20	customers	customer	NOUN
emaj-96	212	21	’	’	PART
emaj-96	212	22	requirements	requirement	NOUN
emaj-96	212	23	,	,	PUNCT
emaj-96	212	24	to	to	PART
emaj-96	212	25	work	work	VERB
emaj-96	212	26	in	in	ADP
emaj-96	212	27	collaboration	collaboration	NOUN
emaj-96	212	28	with	with	ADP
emaj-96	212	29	the	the	DET
emaj-96	212	30	business	business	NOUN
emaj-96	212	31	partners	partner	NOUN
emaj-96	212	32	in	in	ADP
emaj-96	212	33	order	order	NOUN
emaj-96	212	34	to	to	PART
emaj-96	212	35	procure	procure	VERB
emaj-96	212	36	their	their	PRON
emaj-96	212	37	own	own	ADJ
emaj-96	212	38	products	product	NOUN
emaj-96	212	39	in	in	ADP
emaj-96	212	40	the	the	DET
emaj-96	212	41	most	most	ADV
emaj-96	212	42	effective	effective	ADJ
emaj-96	212	43	and	and	CCONJ
emaj-96	212	44	efficient	efficient	ADJ
emaj-96	212	45	manner	manner	NOUN
emaj-96	212	46	,	,	PUNCT
emaj-96	212	47	to	to	PART
emaj-96	212	48	create	create	VERB
emaj-96	212	49	a	a	DET
emaj-96	212	50	working	work	VERB
emaj-96	212	51	environment	environment	NOUN
emaj-96	212	52	that	that	PRON
emaj-96	212	53	would	would	AUX
emaj-96	212	54	maximize	maximize	VERB
emaj-96	212	55	the	the	DET
emaj-96	212	56	creativity	creativity	NOUN
emaj-96	212	57	and	and	CCONJ
emaj-96	212	58	productivity	productivity	NOUN
emaj-96	212	59	levels	level	NOUN
emaj-96	212	60	of	of	ADP
emaj-96	212	61	all	all	PRON
emaj-96	212	62	of	of	ADP
emaj-96	212	63	the	the	DET
emaj-96	212	64	employees	employee	NOUN
emaj-96	212	65	and	and	CCONJ
emaj-96	212	66	to	to	PART
emaj-96	212	67	ensure	ensure	VERB
emaj-96	212	68	the	the	DET
emaj-96	212	69	sustainability	sustainability	NOUN
emaj-96	212	70	of	of	ADP
emaj-96	212	71	environment	environment	NOUN
emaj-96	212	72	,	,	PUNCT
emaj-96	212	73	to	to	PART
emaj-96	212	74	keep	keep	VERB
emaj-96	212	75	the	the	DET
emaj-96	212	76	promises	promise	NOUN
emaj-96	212	77	given	give	VERB
emaj-96	212	78	to	to	ADP
emaj-96	212	79	the	the	DET
emaj-96	212	80	customers	customer	NOUN
emaj-96	212	81	,	,	PUNCT
emaj-96	212	82	business	business	NOUN
emaj-96	212	83	partners	partner	NOUN
emaj-96	212	84	and	and	CCONJ
emaj-96	212	85	employees	employee	NOUN
emaj-96	212	86	,	,	PUNCT
emaj-96	212	87	and	and	CCONJ
emaj-96	212	88	to	to	PART
emaj-96	212	89	comply	comply	VERB
emaj-96	212	90	with	with	ADP
emaj-96	212	91	business	business	NOUN
emaj-96	212	92	ethics	ethic	NOUN
emaj-96	212	93	rules	rule	NOUN
emaj-96	212	94	at	at	ADP
emaj-96	212	95	all	all	DET
emaj-96	212	96	times	time	NOUN
emaj-96	212	97	.	.	PUNCT
emaj-96	213	1	the	the	DET
emaj-96	213	2	enterprise	enterprise	NOUN
emaj-96	213	3	has	have	VERB
emaj-96	213	4	an	an	DET
emaj-96	213	5	official	official	ADJ
emaj-96	213	6	organizational	organizational	ADJ
emaj-96	213	7	diagram	diagram	NOUN
emaj-96	213	8	as	as	SCONJ
emaj-96	213	9	shown	show	VERB
emaj-96	213	10	below	below	ADV
emaj-96	213	11	.	.	PUNCT
emaj-96	214	1	however	however	ADV
emaj-96	214	2	,	,	PUNCT
emaj-96	214	3	the	the	DET
emaj-96	214	4	mentioned	mention	VERB
emaj-96	214	5	organizational	organizational	ADJ
emaj-96	214	6	diagram	diagram	NOUN
emaj-96	214	7	is	be	AUX
emaj-96	214	8	not	not	PART
emaj-96	214	9	fully	fully	ADV
emaj-96	214	10	functional	functional	ADJ
emaj-96	214	11	.	.	PUNCT
emaj-96	215	1	general	general	ADJ
emaj-96	215	2	manager	manager	NOUN
emaj-96	215	3	sales	sale	NOUN
emaj-96	215	4	and	and	CCONJ
emaj-96	215	5	marketing	marketing	NOUN
emaj-96	215	6	unit	unit	NOUN
emaj-96	215	7	accountancy	accountancy	NOUN
emaj-96	215	8	unit	unit	NOUN
emaj-96	215	9	foreign	foreign	PROPN
emaj-96	215	10	trade	trade	NOUN
emaj-96	215	11	unit	unit	NOUN
emaj-96	215	12	production	production	NOUN
emaj-96	215	13	unit	unit	NOUN
emaj-96	215	14	sales	sale	NOUN
emaj-96	215	15	and	and	CCONJ
emaj-96	215	16	marketing	marketing	NOUN
emaj-96	215	17	officer	officer	NOUN
emaj-96	215	18	accounting	accounting	NOUN
emaj-96	215	19	officer	officer	NOUN
emaj-96	215	20	foreign	foreign	ADJ
emaj-96	215	21	trade	trade	NOUN
emaj-96	215	22	officer	officer	NOUN
emaj-96	215	23	production	production	NOUN
emaj-96	215	24	officer	officer	NOUN
emaj-96	215	25	sales	sale	NOUN
emaj-96	215	26	and	and	CCONJ
emaj-96	215	27	marketing	marketing	NOUN
emaj-96	215	28	representative	representative	ADJ
emaj-96	215	29	accounting	accounting	NOUN
emaj-96	215	30	personnel	personnel	NOUN
emaj-96	215	31	foreign	foreign	ADJ
emaj-96	215	32	trade	trade	NOUN
emaj-96	215	33	personnel	personnel	NOUN
emaj-96	215	34	production	production	NOUN
emaj-96	215	35	personnel	personnel	NOUN
emaj-96	215	36	figure	figure	NOUN
emaj-96	215	37	1	1	NUM
emaj-96	215	38	.	.	PUNCT
emaj-96	216	1	organizational	organizational	ADJ
emaj-96	216	2	diagram	diagram	NOUN
emaj-96	216	3	of	of	ADP
emaj-96	216	4	xyz	xyz	PROPN
emaj-96	216	5	enterprise	enterprise	NOUN
emaj-96	216	6	xyz	xyz	PROPN
emaj-96	216	7	is	be	AUX
emaj-96	216	8	a	a	DET
emaj-96	216	9	company	company	NOUN
emaj-96	216	10	that	that	PRON
emaj-96	216	11	is	be	AUX
emaj-96	216	12	completely	completely	ADV
emaj-96	216	13	specialized	specialized	ADJ
emaj-96	216	14	on	on	ADP
emaj-96	216	15	the	the	DET
emaj-96	216	16	petroleum	petroleum	NOUN
emaj-96	216	17	equipment	equipment	NOUN
emaj-96	216	18	industry	industry	NOUN
emaj-96	216	19	.	.	PUNCT
emaj-96	217	1	conducting	conduct	VERB
emaj-96	217	2	business	business	NOUN
emaj-96	217	3	activities	activity	NOUN
emaj-96	217	4	both	both	CCONJ
emaj-96	217	5	as	as	ADP
emaj-96	217	6	a	a	DET
emaj-96	217	7	producer	producer	NOUN
emaj-96	217	8	and	and	CCONJ
emaj-96	217	9	as	as	ADP
emaj-96	217	10	a	a	DET
emaj-96	217	11	distributor	distributor	NOUN
emaj-96	217	12	company	company	NOUN
emaj-96	217	13	on	on	ADP
emaj-96	217	14	petroleum	petroleum	NOUN
emaj-96	217	15	equipment	equipment	NOUN
emaj-96	217	16	which	which	PRON
emaj-96	217	17	is	be	AUX
emaj-96	217	18	its	its	PRON
emaj-96	217	19	main	main	ADJ
emaj-96	217	20	field	field	NOUN
emaj-96	217	21	of	of	ADP
emaj-96	217	22	activity	activity	NOUN
emaj-96	217	23	,	,	PUNCT
emaj-96	217	24	xyz	xyz	PROPN
emaj-96	217	25	has	have	VERB
emaj-96	217	26	a	a	DET
emaj-96	217	27	wide	wide	ADJ
emaj-96	217	28	range	range	NOUN
emaj-96	217	29	of	of	ADP
emaj-96	217	30	products	product	NOUN
emaj-96	217	31	including	include	VERB
emaj-96	217	32	the	the	DET
emaj-96	217	33	infrastructure	infrastructure	NOUN
emaj-96	217	34	installations	installation	NOUN
emaj-96	217	35	of	of	ADP
emaj-96	217	36	stations	station	NOUN
emaj-96	217	37	,	,	PUNCT
emaj-96	217	38	all	all	PRON
emaj-96	217	39	of	of	ADP
emaj-96	217	40	the	the	DET
emaj-96	217	41	pumping	pump	VERB
emaj-96	217	42	parts	part	NOUN
emaj-96	217	43	,	,	PUNCT
emaj-96	217	44	lpg	lpg	VERB
emaj-96	217	45	pump	pump	NOUN
emaj-96	217	46	equipment	equipment	NOUN
emaj-96	217	47	,	,	PUNCT
emaj-96	217	48	alternative	alternative	NOUN
emaj-96	217	49	(	(	PUNCT
emaj-96	217	50	cng	cng	NOUN
emaj-96	217	51	,	,	PUNCT
emaj-96	217	52	hydrogen	hydrogen	NOUN
emaj-96	217	53	)	)	PUNCT
emaj-96	217	54	pump	pump	NOUN
emaj-96	217	55	equipment	equipment	NOUN
emaj-96	217	56	,	,	PUNCT
emaj-96	217	57	cryogenic	cryogenic	NOUN
emaj-96	217	58	valves	valve	NOUN
emaj-96	217	59	and	and	CCONJ
emaj-96	217	60	chemical	chemical	NOUN
emaj-96	217	61	cleaning	cleaning	NOUN
emaj-96	217	62	products	product	NOUN
emaj-96	217	63	.	.	PUNCT
emaj-96	218	1	during	during	ADP
emaj-96	218	2	the	the	DET
emaj-96	218	3	years	year	NOUN
emaj-96	218	4	when	when	SCONJ
emaj-96	218	5	it	it	PRON
emaj-96	218	6	was	be	AUX
emaj-96	218	7	first	first	ADV
emaj-96	218	8	founded	found	VERB
emaj-96	218	9	,	,	PUNCT
emaj-96	218	10	xyz	xyz	PROPN
emaj-96	218	11	manufactured	manufacture	VERB
emaj-96	218	12	products	product	NOUN
emaj-96	218	13	predominantly	predominantly	ADV
emaj-96	218	14	for	for	ADP
emaj-96	218	15	the	the	DET
emaj-96	218	16	local	local	ADJ
emaj-96	218	17	market	market	NOUN
emaj-96	218	18	and	and	CCONJ
emaj-96	218	19	provided	provide	VERB
emaj-96	218	20	services	service	NOUN
emaj-96	218	21	for	for	ADP
emaj-96	218	22	the	the	DET
emaj-96	218	23	petroleum	petroleum	NOUN
emaj-96	218	24	and	and	CCONJ
emaj-96	218	25	lpg	lpg	VERB
emaj-96	218	26	industries	industry	NOUN
emaj-96	218	27	with	with	ADP
emaj-96	218	28	regard	regard	NOUN
emaj-96	218	29	to	to	AUX
emaj-96	218	30	pump	pump	VERB
emaj-96	218	31	parts	part	NOUN
emaj-96	218	32	such	such	ADJ
emaj-96	218	33	as	as	ADP
emaj-96	218	34	hinges	hinge	NOUN
emaj-96	218	35	,	,	PUNCT
emaj-96	218	36	breakaway	breakaway	NOUN
emaj-96	218	37	,	,	PUNCT
emaj-96	218	38	flow	flow	NOUN
emaj-96	218	39	controls	control	NOUN
emaj-96	218	40	and	and	CCONJ
emaj-96	218	41	guns	gun	NOUN
emaj-96	218	42	.	.	PUNCT
emaj-96	219	1	since	since	SCONJ
emaj-96	219	2	2000	2000	NUM
emaj-96	219	3	,	,	PUNCT
emaj-96	219	4	xyz	xyz	NOUN
emaj-96	219	5	started	start	VERB
emaj-96	219	6	to	to	PART
emaj-96	219	7	conduct	conduct	VERB
emaj-96	219	8	business	business	NOUN
emaj-96	219	9	on	on	ADP
emaj-96	219	10	the	the	DET
emaj-96	219	11	infrastructure	infrastructure	NOUN
emaj-96	219	12	installations	installation	NOUN
emaj-96	219	13	on	on	ADP
emaj-96	219	14	stations	station	NOUN
emaj-96	219	15	with	with	ADP
emaj-96	219	16	the	the	DET
emaj-96	219	17	important	important	ADJ
emaj-96	219	18	representations	representation	NOUN
emaj-96	219	19	it	it	PRON
emaj-96	219	20	has	have	AUX
emaj-96	219	21	acquired	acquire	VERB
emaj-96	219	22	.	.	PUNCT
emaj-96	220	1	owing	owe	VERB
emaj-96	220	2	to	to	ADP
emaj-96	220	3	the	the	DET
emaj-96	220	4	successful	successful	ADJ
emaj-96	220	5	applications	application	NOUN
emaj-96	220	6	it	it	PRON
emaj-96	220	7	has	have	AUX
emaj-96	220	8	carried	carry	VERB
emaj-96	220	9	out	out	ADP
emaj-96	220	10	within	within	ADP
emaj-96	220	11	this	this	DET
emaj-96	220	12	field	field	NOUN
emaj-96	220	13	,	,	PUNCT
emaj-96	220	14	xyz	xyz	PROPN
emaj-96	220	15	has	have	AUX
emaj-96	220	16	become	become	VERB
emaj-96	220	17	one	one	NUM
emaj-96	220	18	of	of	ADP
emaj-96	220	19	the	the	DET
emaj-96	220	20	leading	lead	VERB
emaj-96	220	21	companies	company	NOUN
emaj-96	220	22	in	in	ADP
emaj-96	220	23	the	the	DET
emaj-96	220	24	industry	industry	NOUN
emaj-96	220	25	and	and	CCONJ
emaj-96	220	26	implemented	implement	VERB
emaj-96	220	27	its	its	PRON
emaj-96	220	28	vision	vision	NOUN
emaj-96	220	29	which	which	PRON
emaj-96	220	30	entailed	entail	VERB
emaj-96	220	31	becoming	become	VERB
emaj-96	220	32	an	an	DET
emaj-96	220	33	"	"	PUNCT
emaj-96	220	34	energy	energy	NOUN
emaj-96	220	35	company	company	NOUN
emaj-96	220	36	"	"	PUNCT
emaj-96	220	37	within	within	ADP
emaj-96	220	38	the	the	DET
emaj-96	220	39	natural	natural	ADJ
emaj-96	220	40	gas	gas	NOUN
emaj-96	220	41	industry	industry	NOUN
emaj-96	220	42	where	where	SCONJ
emaj-96	220	43	it	it	PRON
emaj-96	220	44	was	be	AUX
emaj-96	220	45	first	first	ADV
emaj-96	220	46	engaged	engage	VERB
emaj-96	220	47	in	in	ADP
emaj-96	220	48	2002	2002	NUM
emaj-96	220	49	.	.	PUNCT
emaj-96	221	1	moreover	moreover	ADV
emaj-96	221	2	,	,	PUNCT
emaj-96	221	3	the	the	DET
emaj-96	221	4	company	company	NOUN
emaj-96	221	5	had	have	VERB
emaj-96	221	6	its	its	PRON
emaj-96	221	7	production	production	NOUN
emaj-96	221	8	and	and	CCONJ
emaj-96	221	9	system	system	NOUN
emaj-96	221	10	quality	quality	NOUN
emaj-96	221	11	confirmed	confirm	VERB
emaj-96	221	12	after	after	SCONJ
emaj-96	221	13	it	it	PRON
emaj-96	221	14	was	be	AUX
emaj-96	221	15	certified	certify	VERB
emaj-96	221	16	with	with	ADP
emaj-96	221	17	an	an	DET
emaj-96	221	18	iso	iso	NOUN
emaj-96	221	19	9001	9001	NUM
emaj-96	221	20	certificate	certificate	NOUN
emaj-96	221	21	in	in	ADP
emaj-96	221	22	2007	2007	NUM
emaj-96	221	23	.	.	PUNCT
emaj-96	222	1	in	in	ADP
emaj-96	222	2	the	the	DET
emaj-96	222	3	following	follow	VERB
emaj-96	222	4	sections	section	NOUN
emaj-96	222	5	of	of	ADP
emaj-96	222	6	this	this	DET
emaj-96	222	7	paper	paper	NOUN
emaj-96	222	8	,	,	PUNCT
emaj-96	222	9	product	product	NOUN
emaj-96	222	10	portfolio	portfolio	NOUN
emaj-96	222	11	of	of	ADP
emaj-96	222	12	xyz	xyz	PROPN
emaj-96	222	13	over	over	ADP
emaj-96	222	14	the	the	DET
emaj-96	222	15	years	year	NOUN
emaj-96	222	16	,	,	PUNCT
emaj-96	222	17	personnel	personnel	NOUN
emaj-96	222	18	profile	profile	NOUN
emaj-96	222	19	of	of	ADP
emaj-96	222	20	acc	acc	PROPN
emaj-96	222	21	enterprise	enterprise	NOUN
emaj-96	222	22	on	on	ADP
emaj-96	222	23	a	a	DET
emaj-96	222	24	yearly	yearly	ADJ
emaj-96	222	25	basis	basis	NOUN
emaj-96	222	26	,	,	PUNCT
emaj-96	222	27	yearly	yearly	ADJ
emaj-96	222	28	sales	sale	NOUN
emaj-96	222	29	turnover	turnover	NOUN
emaj-96	222	30	of	of	ADP
emaj-96	222	31	acc	acc	PROPN
emaj-96	222	32	,	,	PUNCT
emaj-96	222	33	post	post	ADJ
emaj-96	222	34	-	-	ADJ
emaj-96	222	35	crisis	crisis	ADJ
emaj-96	222	36	product	product	NOUN
emaj-96	222	37	portfolio	portfolio	NOUN
emaj-96	222	38	of	of	ADP
emaj-96	222	39	xyz	xyz	PROPN
emaj-96	222	40	,	,	PUNCT
emaj-96	222	41	2006	2006	NUM
emaj-96	222	42	-	-	SYM
emaj-96	222	43	2008	2008	NUM
emaj-96	222	44	pre	pre	NOUN
emaj-96	222	45	-	-	NOUN
emaj-96	222	46	crisis	crisis	NOUN
emaj-96	222	47	and	and	CCONJ
emaj-96	222	48	2008	2008	NUM
emaj-96	222	49	-	-	SYM
emaj-96	222	50	2010	2010	NUM
emaj-96	222	51	post	post	ADJ
emaj-96	222	52	-	-	ADJ
emaj-96	222	53	crisis	crisis	NOUN
emaj-96	222	54	product	product	NOUN
emaj-96	222	55	distribution	distribution	NOUN
emaj-96	222	56	(	(	PUNCT
emaj-96	222	57	%	%	INTJ
emaj-96	222	58	)	)	PUNCT
emaj-96	222	59	for	for	ADP
emaj-96	222	60	xyz	xyz	PROPN
emaj-96	222	61	and	and	CCONJ
emaj-96	222	62	post	post	ADJ
emaj-96	222	63	-	-	ADJ
emaj-96	222	64	crisis	crisis	ADJ
emaj-96	222	65	employee	employee	NOUN
emaj-96	222	66	portfolio	portfolio	NOUN
emaj-96	222	67	of	of	ADP
emaj-96	222	68	xyz	xyz	PROPN
emaj-96	222	69	are	be	AUX
emaj-96	222	70	discussed	discuss	VERB
emaj-96	222	71	as	as	ADP
emaj-96	222	72	a	a	DET
emaj-96	222	73	part	part	NOUN
emaj-96	222	74	of	of	ADP
emaj-96	222	75	research	research	NOUN
emaj-96	222	76	methodology	methodology	NOUN
emaj-96	222	77	.	.	PUNCT
emaj-96	223	1	the	the	DET
emaj-96	223	2	mentioned	mention	VERB
emaj-96	223	3	data	datum	NOUN
emaj-96	223	4	are	be	AUX
emaj-96	223	5	collected	collect	VERB
emaj-96	223	6	by	by	ADP
emaj-96	223	7	conducting	conduct	VERB
emaj-96	223	8	an	an	DET
emaj-96	223	9	interview	interview	NOUN
emaj-96	223	10	with	with	ADP
emaj-96	223	11	xyz	xyz	PROPN
emaj-96	223	12	firm	firm	PROPN
emaj-96	223	13	’s	’s	PART
emaj-96	223	14	accounting	accounting	NOUN
emaj-96	223	15	officer	officer	NOUN
emaj-96	223	16	.	.	PUNCT
emaj-96	224	1	table	table	NOUN
emaj-96	224	2	1	1	NUM
emaj-96	224	3	:	:	PUNCT
emaj-96	224	4	product	product	NOUN
emaj-96	224	5	portfolio	portfolio	NOUN
emaj-96	224	6	of	of	ADP
emaj-96	224	7	xyz	xyz	PROPN
emaj-96	224	8	over	over	ADP
emaj-96	224	9	the	the	DET
emaj-96	224	10	years	year	NOUN
emaj-96	224	11	number	number	NOUN
emaj-96	224	12	(	(	PUNCT
emaj-96	224	13	type	type	NOUN
emaj-96	224	14	)	)	PUNCT
emaj-96	224	15	of	of	ADP
emaj-96	224	16	products	product	NOUN
emaj-96	224	17	2006	2006	NUM
emaj-96	224	18	2007	2007	NUM
emaj-96	224	19	2008	2008	NUM
emaj-96	224	20	1396	1396	NUM
emaj-96	224	21	1533	1533	NUM
emaj-96	224	22	1729	1729	NUM
emaj-96	224	23	as	as	SCONJ
emaj-96	224	24	the	the	DET
emaj-96	224	25	company	company	NOUN
emaj-96	224	26	expanded	expand	VERB
emaj-96	224	27	its	its	PRON
emaj-96	224	28	customer	customer	NOUN
emaj-96	224	29	portfolio	portfolio	NOUN
emaj-96	224	30	,	,	PUNCT
emaj-96	224	31	it	it	PRON
emaj-96	224	32	has	have	AUX
emaj-96	224	33	also	also	ADV
emaj-96	224	34	adopted	adopt	VERB
emaj-96	224	35	the	the	DET
emaj-96	224	36	policy	policy	NOUN
emaj-96	224	37	of	of	ADP
emaj-96	224	38	expanding	expand	VERB
emaj-96	224	39	its	its	PRON
emaj-96	224	40	product	product	NOUN
emaj-96	224	41	portfolio	portfolio	NOUN
emaj-96	224	42	.	.	PUNCT
emaj-96	225	1	especially	especially	ADV
emaj-96	225	2	in	in	ADP
emaj-96	225	3	2007	2007	NUM
emaj-96	225	4	,	,	PUNCT
emaj-96	225	5	the	the	DET
emaj-96	225	6	company	company	NOUN
emaj-96	225	7	has	have	AUX
emaj-96	225	8	taken	take	VERB
emaj-96	225	9	the	the	DET
emaj-96	225	10	necessary	necessary	ADJ
emaj-96	225	11	steps	step	NOUN
emaj-96	225	12	to	to	PART
emaj-96	225	13	expand	expand	VERB
emaj-96	225	14	its	its	PRON
emaj-96	225	15	product	product	NOUN
emaj-96	225	16	portfolio	portfolio	NOUN
emaj-96	225	17	further	far	ADV
emaj-96	225	18	initiating	initiate	VERB
emaj-96	225	19	new	new	ADJ
emaj-96	225	20	product	product	NOUN
emaj-96	225	21	research	research	NOUN
emaj-96	225	22	studies	study	NOUN
emaj-96	225	23	.	.	PUNCT
emaj-96	226	1	for	for	ADP
emaj-96	226	2	this	this	DET
emaj-96	226	3	reason	reason	NOUN
emaj-96	226	4	,	,	PUNCT
emaj-96	226	5	if	if	SCONJ
emaj-96	226	6	we	we	PRON
emaj-96	226	7	were	be	AUX
emaj-96	226	8	to	to	PART
emaj-96	226	9	consider	consider	VERB
emaj-96	226	10	the	the	DET
emaj-96	226	11	product	product	NOUN
emaj-96	226	12	portfolio	portfolio	NOUN
emaj-96	226	13	of	of	ADP
emaj-96	226	14	the	the	DET
emaj-96	226	15	company	company	NOUN
emaj-96	226	16	based	base	VERB
emaj-96	226	17	on	on	ADP
emaj-96	226	18	the	the	DET
emaj-96	226	19	years	year	NOUN
emaj-96	226	20	,	,	PUNCT
emaj-96	226	21	while	while	SCONJ
emaj-96	226	22	it	it	PRON
emaj-96	226	23	was	be	AUX
emaj-96	226	24	1396	1396	NUM
emaj-96	226	25	in	in	ADP
emaj-96	226	26	2006	2006	NUM
emaj-96	226	27	,	,	PUNCT
emaj-96	226	28	we	we	PRON
emaj-96	226	29	observe	observe	VERB
emaj-96	226	30	that	that	SCONJ
emaj-96	226	31	it	it	PRON
emaj-96	226	32	increased	increase	VERB
emaj-96	226	33	to	to	ADP
emaj-96	226	34	1729	1729	NUM
emaj-96	226	35	in	in	ADP
emaj-96	226	36	2008	2008	NUM
emaj-96	226	37	.	.	PUNCT
emaj-96	227	1	accounting	accounting	NOUN
emaj-96	227	2	officer	officer	NOUN
emaj-96	227	3	of	of	ADP
emaj-96	227	4	xyz	xyz	PROPN
emaj-96	227	5	indicated	indicate	VERB
emaj-96	227	6	that	that	SCONJ
emaj-96	227	7	,	,	PUNCT
emaj-96	227	8	the	the	DET
emaj-96	227	9	firm	firm	NOUN
emaj-96	227	10	does	do	AUX
emaj-96	227	11	not	not	PART
emaj-96	227	12	have	have	VERB
emaj-96	227	13	a	a	DET
emaj-96	227	14	policy	policy	NOUN
emaj-96	227	15	to	to	PART
emaj-96	227	16	use	use	VERB
emaj-96	227	17	excess	excess	ADJ
emaj-96	227	18	short	short	ADJ
emaj-96	227	19	-	-	PUNCT
emaj-96	227	20	term	term	NOUN
emaj-96	227	21	and	and	CCONJ
emaj-96	227	22	long	long	ADJ
emaj-96	227	23	-	-	PUNCT
emaj-96	227	24	term	term	NOUN
emaj-96	227	25	bank	bank	NOUN
emaj-96	227	26	credits	credit	NOUN
emaj-96	227	27	.	.	PUNCT
emaj-96	228	1	instead	instead	ADV
emaj-96	228	2	,	,	PUNCT
emaj-96	228	3	relying	rely	VERB
emaj-96	228	4	on	on	ADP
emaj-96	228	5	owner	owner	NOUN
emaj-96	228	6	’s	’s	PART
emaj-96	228	7	equity	equity	NOUN
emaj-96	228	8	is	be	AUX
emaj-96	228	9	a	a	DET
emaj-96	228	10	better	well	ADJ
emaj-96	228	11	strategy	strategy	NOUN
emaj-96	228	12	and	and	CCONJ
emaj-96	228	13	priority	priority	NOUN
emaj-96	228	14	for	for	ADP
emaj-96	228	15	xyz	xyz	PROPN
emaj-96	228	16	.	.	PUNCT
emaj-96	229	1	accounting	accounting	NOUN
emaj-96	229	2	officer	officer	NOUN
emaj-96	229	3	of	of	ADP
emaj-96	229	4	the	the	DET
emaj-96	229	5	company	company	NOUN
emaj-96	229	6	stressed	stress	VERB
emaj-96	229	7	that	that	SCONJ
emaj-96	229	8	,	,	PUNCT
emaj-96	229	9	accounting	accounting	NOUN
emaj-96	229	10	practice	practice	NOUN
emaj-96	229	11	of	of	ADP
emaj-96	229	12	relying	rely	VERB
emaj-96	229	13	on	on	ADP
emaj-96	229	14	owner	owner	NOUN
emaj-96	229	15	’s	’s	PART
emaj-96	229	16	equity	equity	NOUN
emaj-96	229	17	rather	rather	ADV
emaj-96	229	18	than	than	ADP
emaj-96	229	19	short	short	ADJ
emaj-96	229	20	-	-	PUNCT
emaj-96	229	21	term	term	NOUN
emaj-96	229	22	and	and	CCONJ
emaj-96	229	23	long	long	ADJ
emaj-96	229	24	-	-	PUNCT
emaj-96	229	25	term	term	NOUN
emaj-96	229	26	bank	bank	NOUN
emaj-96	229	27	credits	credit	NOUN
emaj-96	229	28	helped	help	VERB
emaj-96	229	29	the	the	DET
emaj-96	229	30	firm	firm	NOUN
emaj-96	229	31	to	to	PART
emaj-96	229	32	overcome	overcome	VERB
emaj-96	229	33	the	the	DET
emaj-96	229	34	negative	negative	ADJ
emaj-96	229	35	effects	effect	NOUN
emaj-96	229	36	of	of	ADP
emaj-96	229	37	2008	2008	NUM
emaj-96	229	38	financial	financial	ADJ
emaj-96	229	39	crises	crisis	NOUN
emaj-96	229	40	.	.	PUNCT
emaj-96	230	1	volume	volume	NOUN
emaj-96	230	2	6	6	NUM
emaj-96	231	1	no	no	PRON
emaj-96	231	2	1	1	NUM
emaj-96	231	3	(	(	PUNCT
emaj-96	231	4	2016	2016	NUM
emaj-96	231	5	)	)	PUNCT
emaj-96	232	1	|	|	ADV
emaj-96	232	2	issn	issn	VERB
emaj-96	232	3	2158	2158	NUM
emaj-96	232	4	-	-	SYM
emaj-96	232	5	8708	8708	NUM
emaj-96	232	6	(	(	PUNCT
emaj-96	232	7	online	online	NOUN
emaj-96	232	8	)	)	PUNCT
emaj-96	232	9	|	|	ADV
emaj-96	232	10	doi	doi	X
emaj-96	232	11	10.5195	10.5195	NUM
emaj-96	232	12	/	/	SYM
emaj-96	232	13	emaj.2016.96	emaj.2016.96	NOUN
emaj-96	232	14	|	|	ADV
emaj-96	232	15	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-96	232	16	the	the	DET
emaj-96	232	17	relationship	relationship	NOUN
emaj-96	232	18	between	between	ADP
emaj-96	232	19	accounting	accounting	NOUN
emaj-96	232	20	practices	practice	NOUN
emaj-96	232	21	and	and	CCONJ
emaj-96	232	22	effects	effect	NOUN
emaj-96	232	23	of	of	ADP
emaj-96	232	24	financial	financial	ADJ
emaj-96	232	25	crisis	crisis	NOUN
emaj-96	232	26	in	in	ADP
emaj-96	232	27	turkey	turkey	NOUN
emaj-96	232	28	:	:	PUNCT
emaj-96	232	29	a	a	DET
emaj-96	232	30	case	case	NOUN
emaj-96	232	31	study	study	NOUN
emaj-96	232	32	on	on	ADP
emaj-96	232	33	an	an	DET
emaj-96	232	34	oil	oil	NOUN
emaj-96	232	35	company	company	NOUN
emaj-96	232	36	page	page	NOUN
emaj-96	232	37	|54|	|54|	AUX
emaj-96	232	38	emerging	emerge	VERB
emaj-96	232	39	markets	market	NOUN
emaj-96	232	40	journal	journal	NOUN
emaj-96	232	41	table	table	NOUN
emaj-96	232	42	2	2	NUM
emaj-96	232	43	:	:	PUNCT
emaj-96	232	44	personnel	personnel	NOUN
emaj-96	232	45	profile	profile	NOUN
emaj-96	232	46	of	of	ADP
emaj-96	232	47	xyz	xyz	PROPN
emaj-96	232	48	enterprise	enterprise	NOUN
emaj-96	232	49	on	on	ADP
emaj-96	232	50	a	a	DET
emaj-96	232	51	yearly	yearly	ADJ
emaj-96	232	52	basis	basis	NOUN
emaj-96	232	53	number	number	NOUN
emaj-96	232	54	of	of	ADP
emaj-96	232	55	employees	employee	NOUN
emaj-96	232	56	2006	2006	NUM
emaj-96	232	57	2007	2007	NUM
emaj-96	232	58	2008	2008	NUM
emaj-96	232	59	33	33	NUM
emaj-96	232	60	39	39	NUM
emaj-96	232	61	46	46	NUM
emaj-96	232	62	while	while	SCONJ
emaj-96	232	63	the	the	DET
emaj-96	232	64	number	number	NOUN
emaj-96	232	65	of	of	ADP
emaj-96	232	66	employees	employee	NOUN
emaj-96	232	67	was	be	AUX
emaj-96	232	68	33	33	NUM
emaj-96	232	69	in	in	ADP
emaj-96	232	70	2006	2006	NUM
emaj-96	232	71	,	,	PUNCT
emaj-96	232	72	it	it	PRON
emaj-96	232	73	increased	increase	VERB
emaj-96	232	74	consistently	consistently	ADV
emaj-96	232	75	until	until	ADP
emaj-96	232	76	the	the	DET
emaj-96	232	77	year	year	NOUN
emaj-96	232	78	2008	2008	NUM
emaj-96	232	79	.	.	PUNCT
emaj-96	233	1	the	the	DET
emaj-96	233	2	increase	increase	NOUN
emaj-96	233	3	in	in	ADP
emaj-96	233	4	the	the	DET
emaj-96	233	5	number	number	NOUN
emaj-96	233	6	of	of	ADP
emaj-96	233	7	employees	employee	NOUN
emaj-96	233	8	is	be	AUX
emaj-96	233	9	concerned	concern	VERB
emaj-96	233	10	with	with	ADP
emaj-96	233	11	the	the	DET
emaj-96	233	12	company	company	NOUN
emaj-96	233	13	starting	start	VERB
emaj-96	233	14	to	to	PART
emaj-96	233	15	manufacture	manufacture	VERB
emaj-96	233	16	a	a	DET
emaj-96	233	17	group	group	NOUN
emaj-96	233	18	of	of	ADP
emaj-96	233	19	products	product	NOUN
emaj-96	233	20	,	,	PUNCT
emaj-96	233	21	ensuring	ensure	VERB
emaj-96	233	22	proximity	proximity	NOUN
emaj-96	233	23	to	to	ADP
emaj-96	233	24	the	the	DET
emaj-96	233	25	market	market	NOUN
emaj-96	233	26	and	and	CCONJ
emaj-96	233	27	its	its	PRON
emaj-96	233	28	ability	ability	NOUN
emaj-96	233	29	to	to	PART
emaj-96	233	30	fulfill	fulfill	VERB
emaj-96	233	31	customers	customer	NOUN
emaj-96	233	32	'	'	PART
emaj-96	233	33	demands	demand	NOUN
emaj-96	233	34	in	in	ADP
emaj-96	233	35	due	due	ADJ
emaj-96	233	36	time	time	NOUN
emaj-96	233	37	.	.	PUNCT
emaj-96	234	1	during	during	ADP
emaj-96	234	2	the	the	DET
emaj-96	234	3	period	period	NOUN
emaj-96	234	4	prior	prior	ADV
emaj-96	234	5	to	to	ADP
emaj-96	234	6	the	the	DET
emaj-96	234	7	crisis	crisis	NOUN
emaj-96	234	8	between	between	ADP
emaj-96	234	9	2006	2006	NUM
emaj-96	234	10	and	and	CCONJ
emaj-96	234	11	2008	2008	NUM
emaj-96	234	12	,	,	PUNCT
emaj-96	234	13	the	the	DET
emaj-96	234	14	company	company	NOUN
emaj-96	234	15	adopted	adopt	VERB
emaj-96	234	16	a	a	DET
emaj-96	234	17	growth	growth	NOUN
emaj-96	234	18	policy	policy	NOUN
emaj-96	234	19	which	which	PRON
emaj-96	234	20	entailed	entail	VERB
emaj-96	234	21	increasing	increase	VERB
emaj-96	234	22	the	the	DET
emaj-96	234	23	number	number	NOUN
emaj-96	234	24	of	of	ADP
emaj-96	234	25	employees	employee	NOUN
emaj-96	234	26	in	in	ADP
emaj-96	234	27	order	order	NOUN
emaj-96	234	28	to	to	PART
emaj-96	234	29	expand	expand	VERB
emaj-96	234	30	its	its	PRON
emaj-96	234	31	product	product	NOUN
emaj-96	234	32	portfolio	portfolio	NOUN
emaj-96	234	33	and	and	CCONJ
emaj-96	234	34	its	its	PRON
emaj-96	234	35	market	market	NOUN
emaj-96	234	36	share	share	NOUN
emaj-96	234	37	as	as	ADP
emaj-96	234	38	a	a	DET
emaj-96	234	39	result	result	NOUN
emaj-96	234	40	.	.	PUNCT
emaj-96	235	1	according	accord	VERB
emaj-96	235	2	to	to	ADP
emaj-96	235	3	the	the	DET
emaj-96	235	4	accounting	accounting	NOUN
emaj-96	235	5	officer	officer	NOUN
emaj-96	235	6	interviewed	interview	VERB
emaj-96	235	7	,	,	PUNCT
emaj-96	235	8	employee	employee	NOUN
emaj-96	235	9	termination	termination	NOUN
emaj-96	235	10	is	be	AUX
emaj-96	235	11	only	only	ADV
emaj-96	235	12	a	a	DET
emaj-96	235	13	solution	solution	NOUN
emaj-96	235	14	in	in	ADP
emaj-96	235	15	the	the	DET
emaj-96	235	16	short	short	ADJ
emaj-96	235	17	-	-	PUNCT
emaj-96	235	18	run	run	NOUN
emaj-96	235	19	,	,	PUNCT
emaj-96	235	20	but	but	CCONJ
emaj-96	235	21	it	it	PRON
emaj-96	235	22	leads	lead	VERB
emaj-96	235	23	to	to	ADP
emaj-96	235	24	several	several	ADJ
emaj-96	235	25	disadvantages	disadvantage	NOUN
emaj-96	235	26	in	in	ADP
emaj-96	235	27	the	the	DET
emaj-96	235	28	long	long	ADV
emaj-96	235	29	-	-	PUNCT
emaj-96	235	30	run	run	NOUN
emaj-96	235	31	.	.	PUNCT
emaj-96	236	1	because	because	SCONJ
emaj-96	236	2	,	,	PUNCT
emaj-96	236	3	employee	employee	NOUN
emaj-96	236	4	turnover	turnover	NOUN
emaj-96	236	5	ratio	ratio	NOUN
emaj-96	236	6	hurts	hurt	VERB
emaj-96	236	7	the	the	DET
emaj-96	236	8	reputation	reputation	NOUN
emaj-96	236	9	of	of	ADP
emaj-96	236	10	organizations	organization	NOUN
emaj-96	236	11	,	,	PUNCT
emaj-96	236	12	decreases	decrease	VERB
emaj-96	236	13	organizational	organizational	ADJ
emaj-96	236	14	commitment	commitment	NOUN
emaj-96	236	15	and	and	CCONJ
emaj-96	236	16	increases	increase	VERB
emaj-96	236	17	expenses	expense	NOUN
emaj-96	236	18	,	,	PUNCT
emaj-96	236	19	in	in	ADP
emaj-96	236	20	line	line	NOUN
emaj-96	236	21	with	with	ADP
emaj-96	236	22	the	the	DET
emaj-96	236	23	statements	statement	NOUN
emaj-96	236	24	of	of	ADP
emaj-96	236	25	accounting	accounting	NOUN
emaj-96	236	26	officer	officer	NOUN
emaj-96	236	27	.	.	PUNCT
emaj-96	237	1	in	in	ADP
emaj-96	237	2	xyz	xyz	PROPN
emaj-96	237	3	,	,	PUNCT
emaj-96	237	4	employee	employee	NOUN
emaj-96	237	5	salaries	salary	NOUN
emaj-96	237	6	are	be	AUX
emaj-96	237	7	paid	pay	VERB
emaj-96	237	8	electronically	electronically	ADV
emaj-96	237	9	with	with	ADP
emaj-96	237	10	eft	eft	PROPN
emaj-96	237	11	and	and	CCONJ
emaj-96	237	12	no	no	DET
emaj-96	237	13	employee	employee	NOUN
emaj-96	237	14	receives	receive	VERB
emaj-96	237	15	his	his	PRON
emaj-96	237	16	/	/	SYM
emaj-96	237	17	her	her	PRON
emaj-96	237	18	wage	wage	NOUN
emaj-96	237	19	as	as	ADP
emaj-96	237	20	cash	cash	NOUN
emaj-96	237	21	.	.	PUNCT
emaj-96	238	1	so	so	ADV
emaj-96	238	2	,	,	PUNCT
emaj-96	238	3	it	it	PRON
emaj-96	238	4	is	be	AUX
emaj-96	238	5	a	a	DET
emaj-96	238	6	top	top	ADJ
emaj-96	238	7	principle	principle	NOUN
emaj-96	238	8	for	for	SCONJ
emaj-96	238	9	xyz	xyz	NOUN
emaj-96	238	10	to	to	PART
emaj-96	238	11	pay	pay	VERB
emaj-96	238	12	accurate	accurate	ADJ
emaj-96	238	13	taxes	taxis	NOUN
emaj-96	238	14	to	to	ADP
emaj-96	238	15	the	the	DET
emaj-96	238	16	government	government	NOUN
emaj-96	238	17	.	.	PUNCT
emaj-96	239	1	also	also	ADV
emaj-96	239	2	,	,	PUNCT
emaj-96	239	3	seniority	seniority	NOUN
emaj-96	239	4	indemnities	indemnity	NOUN
emaj-96	239	5	are	be	AUX
emaj-96	239	6	calculated	calculate	VERB
emaj-96	239	7	correctly	correctly	ADV
emaj-96	239	8	and	and	CCONJ
emaj-96	239	9	provisions	provision	NOUN
emaj-96	239	10	for	for	ADP
emaj-96	239	11	employee	employee	NOUN
emaj-96	239	12	termination	termination	NOUN
emaj-96	239	13	benefits	benefit	NOUN
emaj-96	239	14	are	be	AUX
emaj-96	239	15	computed	compute	VERB
emaj-96	239	16	accordingly	accordingly	ADV
emaj-96	239	17	.	.	PUNCT
emaj-96	240	1	thus	thus	ADV
emaj-96	240	2	,	,	PUNCT
emaj-96	240	3	xyz	xyz	PROPN
emaj-96	240	4	firm	firm	NOUN
emaj-96	240	5	completely	completely	ADV
emaj-96	240	6	abides	abide	VERB
emaj-96	240	7	to	to	ADP
emaj-96	240	8	the	the	DET
emaj-96	240	9	conservatism	conservatism	NOUN
emaj-96	240	10	concept	concept	NOUN
emaj-96	240	11	.	.	PUNCT
emaj-96	241	1	accounting	accounting	NOUN
emaj-96	241	2	officer	officer	NOUN
emaj-96	241	3	of	of	ADP
emaj-96	241	4	xyz	xyz	PROPN
emaj-96	241	5	underlined	underline	VERB
emaj-96	241	6	the	the	DET
emaj-96	241	7	fact	fact	NOUN
emaj-96	241	8	that	that	SCONJ
emaj-96	241	9	,	,	PUNCT
emaj-96	241	10	following	follow	VERB
emaj-96	241	11	and	and	CCONJ
emaj-96	241	12	implementing	implement	VERB
emaj-96	241	13	general	general	ADJ
emaj-96	241	14	concepts	concept	NOUN
emaj-96	241	15	of	of	ADP
emaj-96	241	16	accounting	accounting	NOUN
emaj-96	241	17	helped	help	VERB
emaj-96	241	18	the	the	DET
emaj-96	241	19	firm	firm	NOUN
emaj-96	241	20	to	to	PART
emaj-96	241	21	protect	protect	VERB
emaj-96	241	22	from	from	ADP
emaj-96	241	23	undesirable	undesirable	ADJ
emaj-96	241	24	effects	effect	NOUN
emaj-96	241	25	of	of	ADP
emaj-96	241	26	financial	financial	ADJ
emaj-96	241	27	crises	crisis	NOUN
emaj-96	241	28	.	.	PUNCT
emaj-96	242	1	table	table	NOUN
emaj-96	242	2	3	3	NUM
emaj-96	242	3	:	:	PUNCT
emaj-96	242	4	yearly	yearly	ADJ
emaj-96	242	5	sales	sale	NOUN
emaj-96	242	6	turnover	turnover	NOUN
emaj-96	242	7	of	of	ADP
emaj-96	242	8	xyz	xyz	PROPN
emaj-96	242	9	(	(	PUNCT
emaj-96	242	10	tl	tl	PROPN
emaj-96	242	11	)	)	PUNCT
emaj-96	242	12	company	company	NOUN
emaj-96	242	13	annual	annual	ADJ
emaj-96	242	14	sales	sale	NOUN
emaj-96	242	15	turnover	turnover	NOUN
emaj-96	242	16	2006	2006	NUM
emaj-96	242	17	2007	2007	NUM
emaj-96	242	18	2008	2008	NUM
emaj-96	243	1	11,189,09	11,189,09	NUM
emaj-96	243	2	12,888,747	12,888,747	NUM
emaj-96	243	3	15,276,165	15,276,165	NUM
emaj-96	243	4	while	while	SCONJ
emaj-96	243	5	the	the	DET
emaj-96	243	6	company	company	NOUN
emaj-96	243	7	's	's	PART
emaj-96	243	8	yearly	yearly	ADJ
emaj-96	243	9	sales	sale	NOUN
emaj-96	243	10	turnover	turnover	NOUN
emaj-96	243	11	was	be	AUX
emaj-96	243	12	11,189,09	11,189,09	PROPN
emaj-96	243	13	tl	tl	PROPN
emaj-96	243	14	in	in	ADP
emaj-96	243	15	2006	2006	NUM
emaj-96	243	16	,	,	PUNCT
emaj-96	243	17	it	it	PRON
emaj-96	243	18	gradually	gradually	ADV
emaj-96	243	19	increased	increase	VERB
emaj-96	243	20	every	every	DET
emaj-96	243	21	year	year	NOUN
emaj-96	243	22	and	and	CCONJ
emaj-96	243	23	reached	reach	VERB
emaj-96	243	24	to	to	ADP
emaj-96	243	25	15,276,165	15,276,165	NUM
emaj-96	243	26	tl	tl	PROPN
emaj-96	243	27	in	in	ADP
emaj-96	243	28	2008	2008	NUM
emaj-96	243	29	.	.	PUNCT
emaj-96	244	1	in	in	ADP
emaj-96	244	2	this	this	DET
emaj-96	244	3	context	context	NOUN
emaj-96	244	4	,	,	PUNCT
emaj-96	244	5	the	the	DET
emaj-96	244	6	strategy	strategy	NOUN
emaj-96	244	7	which	which	PRON
emaj-96	244	8	involved	involve	VERB
emaj-96	244	9	product	product	NOUN
emaj-96	244	10	diversification	diversification	NOUN
emaj-96	244	11	and	and	CCONJ
emaj-96	244	12	reaching	reach	VERB
emaj-96	244	13	new	new	ADJ
emaj-96	244	14	markets	market	NOUN
emaj-96	244	15	adopted	adopt	VERB
emaj-96	244	16	by	by	ADP
emaj-96	244	17	the	the	DET
emaj-96	244	18	company	company	NOUN
emaj-96	244	19	as	as	ADP
emaj-96	244	20	its	its	PRON
emaj-96	244	21	growth	growth	NOUN
emaj-96	244	22	policy	policy	NOUN
emaj-96	244	23	between	between	ADP
emaj-96	244	24	the	the	DET
emaj-96	244	25	years	year	NOUN
emaj-96	244	26	2006	2006	NUM
emaj-96	244	27	and	and	CCONJ
emaj-96	244	28	2008	2008	NUM
emaj-96	244	29	had	have	VERB
emaj-96	244	30	a	a	DET
emaj-96	244	31	positive	positive	ADJ
emaj-96	244	32	impact	impact	NOUN
emaj-96	244	33	on	on	ADP
emaj-96	244	34	sales	sale	NOUN
emaj-96	244	35	and	and	CCONJ
emaj-96	244	36	sales	sale	NOUN
emaj-96	244	37	sum	sum	NOUN
emaj-96	244	38	.	.	PUNCT
emaj-96	245	1	accounting	accounting	NOUN
emaj-96	245	2	officer	officer	NOUN
emaj-96	245	3	of	of	ADP
emaj-96	245	4	xyz	xyz	PROPN
emaj-96	245	5	explained	explain	VERB
emaj-96	245	6	that	that	SCONJ
emaj-96	245	7	,	,	PUNCT
emaj-96	245	8	ever	ever	ADV
emaj-96	245	9	increasing	increase	VERB
emaj-96	245	10	annual	annual	ADJ
emaj-96	245	11	sales	sale	NOUN
emaj-96	245	12	turnover	turnover	NOUN
emaj-96	245	13	of	of	ADP
emaj-96	245	14	firm	firm	NOUN
emaj-96	245	15	(	(	PUNCT
emaj-96	245	16	tl	tl	PROPN
emaj-96	245	17	)	)	PUNCT
emaj-96	245	18	strengthens	strengthen	VERB
emaj-96	245	19	the	the	DET
emaj-96	245	20	financial	financial	ADJ
emaj-96	245	21	situation	situation	NOUN
emaj-96	245	22	of	of	ADP
emaj-96	245	23	firm	firm	NOUN
emaj-96	245	24	and	and	CCONJ
emaj-96	245	25	also	also	ADV
emaj-96	245	26	empowers	empower	VERB
emaj-96	245	27	the	the	DET
emaj-96	245	28	owner	owner	NOUN
emaj-96	245	29	’s	’s	PART
emaj-96	245	30	equity	equity	NOUN
emaj-96	245	31	structure	structure	NOUN
emaj-96	245	32	.	.	PUNCT
emaj-96	246	1	thus	thus	ADV
emaj-96	246	2	,	,	PUNCT
emaj-96	246	3	financial	financial	ADJ
emaj-96	246	4	risk	risk	NOUN
emaj-96	246	5	of	of	ADP
emaj-96	246	6	xyz	xyz	PROPN
emaj-96	246	7	is	be	AUX
emaj-96	246	8	never	never	ADV
emaj-96	246	9	high	high	ADJ
emaj-96	246	10	and	and	CCONJ
emaj-96	246	11	that	that	PRON
emaj-96	246	12	also	also	ADV
emaj-96	246	13	helps	help	VERB
emaj-96	246	14	the	the	DET
emaj-96	246	15	company	company	NOUN
emaj-96	246	16	to	to	PART
emaj-96	246	17	take	take	VERB
emaj-96	246	18	advantage	advantage	NOUN
emaj-96	246	19	of	of	ADP
emaj-96	246	20	external	external	ADJ
emaj-96	246	21	financing	financing	NOUN
emaj-96	246	22	cheaper	cheap	ADJ
emaj-96	246	23	with	with	ADP
emaj-96	246	24	better	well	ADJ
emaj-96	246	25	conditions	condition	NOUN
emaj-96	246	26	.	.	PUNCT
emaj-96	247	1	transparent	transparent	ADJ
emaj-96	247	2	financial	financial	ADJ
emaj-96	247	3	statements	statement	NOUN
emaj-96	247	4	of	of	ADP
emaj-96	247	5	xyz	xyz	PROPN
emaj-96	247	6	reflect	reflect	VERB
emaj-96	247	7	all	all	DET
emaj-96	247	8	the	the	DET
emaj-96	247	9	accounting	accounting	NOUN
emaj-96	247	10	indicators	indicator	NOUN
emaj-96	247	11	accurately	accurately	ADV
emaj-96	247	12	.	.	PUNCT
emaj-96	248	1	so	so	ADV
emaj-96	248	2	,	,	PUNCT
emaj-96	248	3	according	accord	VERB
emaj-96	248	4	to	to	ADP
emaj-96	248	5	the	the	DET
emaj-96	248	6	opinion	opinion	NOUN
emaj-96	248	7	of	of	ADP
emaj-96	248	8	xyz	xyz	PROPN
emaj-96	248	9	’s	’s	PART
emaj-96	248	10	accounting	accounting	NOUN
emaj-96	248	11	officer	officer	NOUN
emaj-96	248	12	,	,	PUNCT
emaj-96	248	13	correct	correct	ADJ
emaj-96	248	14	accounting	accounting	NOUN
emaj-96	248	15	practices	practice	NOUN
emaj-96	248	16	always	always	ADV
emaj-96	248	17	avoid	avoid	VERB
emaj-96	248	18	the	the	DET
emaj-96	248	19	negative	negative	ADJ
emaj-96	248	20	consequences	consequence	NOUN
emaj-96	248	21	of	of	ADP
emaj-96	248	22	difficult	difficult	ADJ
emaj-96	248	23	situations	situation	NOUN
emaj-96	248	24	during	during	ADP
emaj-96	248	25	financial	financial	ADJ
emaj-96	248	26	crises	crisis	NOUN
emaj-96	248	27	.	.	PUNCT
emaj-96	249	1	it	it	PRON
emaj-96	249	2	is	be	AUX
emaj-96	249	3	also	also	ADV
emaj-96	249	4	observed	observe	VERB
emaj-96	249	5	that	that	SCONJ
emaj-96	249	6	,	,	PUNCT
emaj-96	249	7	the	the	DET
emaj-96	249	8	pre	pre	ADJ
emaj-96	249	9	-	-	NOUN
emaj-96	249	10	crisis	crisis	ADJ
emaj-96	249	11	period	period	NOUN
emaj-96	249	12	of	of	ADP
emaj-96	249	13	2006	2006	NUM
emaj-96	249	14	-	-	SYM
emaj-96	249	15	2008	2008	NUM
emaj-96	249	16	is	be	AUX
emaj-96	249	17	the	the	DET
emaj-96	249	18	period	period	NOUN
emaj-96	249	19	when	when	SCONJ
emaj-96	249	20	the	the	DET
emaj-96	249	21	company	company	NOUN
emaj-96	249	22	started	start	VERB
emaj-96	249	23	to	to	PART
emaj-96	249	24	grow	grow	VERB
emaj-96	249	25	and	and	CCONJ
emaj-96	249	26	secured	secure	VERB
emaj-96	249	27	a	a	DET
emaj-96	249	28	place	place	NOUN
emaj-96	249	29	for	for	ADP
emaj-96	249	30	itself	itself	PRON
emaj-96	249	31	in	in	ADP
emaj-96	249	32	the	the	DET
emaj-96	249	33	market	market	NOUN
emaj-96	249	34	while	while	SCONJ
emaj-96	249	35	making	make	VERB
emaj-96	249	36	an	an	DET
emaj-96	249	37	established	establish	VERB
emaj-96	249	38	name	name	NOUN
emaj-96	249	39	for	for	ADP
emaj-96	249	40	itself	itself	PRON
emaj-96	249	41	.	.	PUNCT
emaj-96	250	1	afterwards	afterwards	ADV
emaj-96	250	2	,	,	PUNCT
emaj-96	250	3	the	the	DET
emaj-96	250	4	crisis	crisis	NOUN
emaj-96	250	5	which	which	PRON
emaj-96	250	6	shook	shake	VERB
emaj-96	250	7	and	and	CCONJ
emaj-96	250	8	affected	affect	VERB
emaj-96	250	9	the	the	DET
emaj-96	250	10	entire	entire	ADJ
emaj-96	250	11	world	world	NOUN
emaj-96	250	12	occurred	occur	VERB
emaj-96	250	13	in	in	ADP
emaj-96	250	14	2008	2008	NUM
emaj-96	250	15	.	.	PUNCT
emaj-96	251	1	however	however	ADV
emaj-96	251	2	,	,	PUNCT
emaj-96	251	3	when	when	SCONJ
emaj-96	251	4	we	we	PRON
emaj-96	251	5	examine	examine	VERB
emaj-96	251	6	the	the	DET
emaj-96	251	7	post	post	ADJ
emaj-96	251	8	-	-	ADJ
emaj-96	251	9	crisis	crisis	ADJ
emaj-96	251	10	data	datum	NOUN
emaj-96	251	11	that	that	PRON
emaj-96	251	12	we	we	PRON
emaj-96	251	13	are	be	AUX
emaj-96	251	14	in	in	ADP
emaj-96	251	15	possession	possession	NOUN
emaj-96	251	16	of	of	ADP
emaj-96	251	17	,	,	PUNCT
emaj-96	251	18	we	we	PRON
emaj-96	251	19	observe	observe	VERB
emaj-96	251	20	that	that	SCONJ
emaj-96	251	21	the	the	DET
emaj-96	251	22	company	company	NOUN
emaj-96	251	23	turned	turn	VERB
emaj-96	251	24	this	this	DET
emaj-96	251	25	crisis	crisis	NOUN
emaj-96	251	26	into	into	ADP
emaj-96	251	27	an	an	DET
emaj-96	251	28	opportunity	opportunity	NOUN
emaj-96	251	29	with	with	ADP
emaj-96	251	30	the	the	DET
emaj-96	251	31	successful	successful	ADJ
emaj-96	251	32	accounting	accounting	NOUN
emaj-96	251	33	and	and	CCONJ
emaj-96	251	34	financial	financial	ADJ
emaj-96	251	35	policies	policy	NOUN
emaj-96	251	36	it	it	PRON
emaj-96	251	37	adopted	adopt	VERB
emaj-96	251	38	and	and	CCONJ
emaj-96	251	39	had	have	VERB
emaj-96	251	40	the	the	DET
emaj-96	251	41	least	least	ADJ
emaj-96	251	42	amount	amount	NOUN
emaj-96	251	43	of	of	ADP
emaj-96	251	44	loss	loss	NOUN
emaj-96	251	45	and	and	CCONJ
emaj-96	251	46	actually	actually	ADV
emaj-96	251	47	achieved	achieve	VERB
emaj-96	251	48	growth	growth	NOUN
emaj-96	251	49	during	during	ADP
emaj-96	251	50	this	this	DET
emaj-96	251	51	period	period	NOUN
emaj-96	251	52	.	.	PUNCT
emaj-96	252	1	indicators	indicator	NOUN
emaj-96	252	2	prove	prove	VERB
emaj-96	252	3	that	that	SCONJ
emaj-96	252	4	,	,	PUNCT
emaj-96	252	5	the	the	DET
emaj-96	252	6	company	company	NOUN
emaj-96	252	7	was	be	AUX
emaj-96	252	8	only	only	ADV
emaj-96	252	9	slightly	slightly	ADV
emaj-96	252	10	affected	affect	VERB
emaj-96	252	11	from	from	ADP
emaj-96	252	12	the	the	DET
emaj-96	252	13	crisis	crisis	NOUN
emaj-96	252	14	during	during	ADP
emaj-96	252	15	the	the	DET
emaj-96	252	16	2009	2009	NUM
emaj-96	252	17	-	-	SYM
emaj-96	252	18	2010	2010	NUM
emaj-96	252	19	post	post	ADJ
emaj-96	252	20	-	-	ADJ
emaj-96	252	21	crisis	crisis	NOUN
emaj-96	252	22	period	period	NOUN
emaj-96	252	23	,	,	PUNCT
emaj-96	252	24	but	but	CCONJ
emaj-96	252	25	it	it	PRON
emaj-96	252	26	reached	reach	VERB
emaj-96	252	27	to	to	ADP
emaj-96	252	28	a	a	DET
emaj-96	252	29	certain	certain	ADJ
emaj-96	252	30	desired	desire	VERB
emaj-96	252	31	point	point	NOUN
emaj-96	252	32	after	after	ADP
emaj-96	252	33	a	a	DET
emaj-96	252	34	period	period	NOUN
emaj-96	252	35	of	of	ADP
emaj-96	252	36	maturing	mature	VERB
emaj-96	252	37	.	.	PUNCT
emaj-96	252	38	table	table	NOUN
emaj-96	252	39	4	4	NUM
emaj-96	252	40	:	:	PUNCT
emaj-96	252	41	post	post	ADJ
emaj-96	252	42	-	-	ADJ
emaj-96	252	43	crisis	crisis	ADJ
emaj-96	252	44	product	product	NOUN
emaj-96	252	45	portfolio	portfolio	NOUN
emaj-96	252	46	of	of	ADP
emaj-96	252	47	xyz	xyz	PROPN
emaj-96	252	48	number	number	NOUN
emaj-96	252	49	(	(	PUNCT
emaj-96	252	50	type	type	NOUN
emaj-96	252	51	)	)	PUNCT
emaj-96	252	52	of	of	ADP
emaj-96	252	53	products	product	NOUN
emaj-96	252	54	2008	2008	NUM
emaj-96	252	55	2009	2009	NUM
emaj-96	252	56	2010	2010	NUM
emaj-96	252	57	1729	1729	NUM
emaj-96	252	58	1468	1468	NUM
emaj-96	252	59	1672	1672	NUM
emaj-96	252	60	as	as	SCONJ
emaj-96	252	61	it	it	PRON
emaj-96	252	62	can	can	AUX
emaj-96	252	63	be	be	AUX
emaj-96	252	64	understood	understand	VERB
emaj-96	252	65	from	from	ADP
emaj-96	252	66	the	the	DET
emaj-96	252	67	table	table	NOUN
emaj-96	252	68	,	,	PUNCT
emaj-96	252	69	the	the	DET
emaj-96	252	70	company	company	NOUN
emaj-96	252	71	did	do	AUX
emaj-96	252	72	not	not	PART
emaj-96	252	73	adopt	adopt	VERB
emaj-96	252	74	a	a	DET
emaj-96	252	75	management	management	NOUN
emaj-96	252	76	approach	approach	NOUN
emaj-96	252	77	which	which	PRON
emaj-96	252	78	is	be	AUX
emaj-96	252	79	governed	govern	VERB
emaj-96	252	80	by	by	ADP
emaj-96	252	81	panic	panic	NOUN
emaj-96	252	82	in	in	ADP
emaj-96	252	83	the	the	DET
emaj-96	252	84	crisis	crisis	NOUN
emaj-96	252	85	environment	environment	NOUN
emaj-96	252	86	of	of	ADP
emaj-96	252	87	2008	2008	NUM
emaj-96	252	88	.	.	PUNCT
emaj-96	253	1	even	even	ADV
emaj-96	253	2	though	though	SCONJ
emaj-96	253	3	there	there	PRON
emaj-96	253	4	was	be	VERB
emaj-96	253	5	a	a	DET
emaj-96	253	6	decrease	decrease	NOUN
emaj-96	253	7	in	in	ADP
emaj-96	253	8	the	the	DET
emaj-96	253	9	number	number	NOUN
emaj-96	253	10	of	of	ADP
emaj-96	253	11	products	product	NOUN
emaj-96	253	12	in	in	ADP
emaj-96	253	13	2009	2009	NUM
emaj-96	253	14	,	,	PUNCT
emaj-96	253	15	it	it	PRON
emaj-96	253	16	further	far	ADV
emaj-96	253	17	increased	increase	VERB
emaj-96	253	18	its	its	PRON
emaj-96	253	19	product	product	NOUN
emaj-96	253	20	range	range	NOUN
emaj-96	253	21	in	in	ADP
emaj-96	253	22	volume	volume	NOUN
emaj-96	253	23	6	6	NUM
emaj-96	253	24	no	no	DET
emaj-96	253	25	1	1	NUM
emaj-96	253	26	(	(	PUNCT
emaj-96	253	27	2016	2016	NUM
emaj-96	253	28	)	)	PUNCT
emaj-96	253	29	|	|	ADV
emaj-96	253	30	issn	issn	VERB
emaj-96	253	31	2158	2158	NUM
emaj-96	253	32	-	-	SYM
emaj-96	253	33	8708	8708	NUM
emaj-96	253	34	(	(	PUNCT
emaj-96	253	35	online	online	NOUN
emaj-96	253	36	)	)	PUNCT
emaj-96	253	37	|	|	ADV
emaj-96	253	38	doi	doi	X
emaj-96	253	39	10.5195	10.5195	NUM
emaj-96	253	40	/	/	SYM
emaj-96	253	41	emaj.2016.96	emaj.2016.96	NOUN
emaj-96	253	42	|	|	ADV
emaj-96	253	43	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-96	253	44	i̇smail	i̇smail	PROPN
emaj-96	253	45	erkan	erkan	PROPN
emaj-96	253	46	çelik	çelik	PROPN
emaj-96	253	47	emerging	emerge	VERB
emaj-96	253	48	markets	market	NOUN
emaj-96	253	49	journal	journal	NOUN
emaj-96	254	1	|	|	ADV
emaj-96	254	2	p	p	NOUN
emaj-96	254	3	a	a	DET
emaj-96	254	4	g	g	NOUN
emaj-96	254	5	e	e	PROPN
emaj-96	254	6	|55	|55	NOUN
emaj-96	254	7	2010	2010	NUM
emaj-96	254	8	which	which	PRON
emaj-96	254	9	was	be	AUX
emaj-96	254	10	growing	grow	VERB
emaj-96	254	11	on	on	ADP
emaj-96	254	12	a	a	DET
emaj-96	254	13	yearly	yearly	ADJ
emaj-96	254	14	basis	basis	NOUN
emaj-96	254	15	since	since	SCONJ
emaj-96	254	16	2006	2006	NUM
emaj-96	254	17	.	.	PUNCT
emaj-96	255	1	the	the	DET
emaj-96	255	2	company	company	NOUN
emaj-96	255	3	's	's	PART
emaj-96	255	4	accounting	accounting	NOUN
emaj-96	255	5	officer	officer	NOUN
emaj-96	255	6	explains	explain	VERB
emaj-96	255	7	the	the	DET
emaj-96	255	8	decline	decline	NOUN
emaj-96	255	9	witnessed	witness	VERB
emaj-96	255	10	in	in	ADP
emaj-96	255	11	2009	2009	NUM
emaj-96	255	12	as	as	ADP
emaj-96	255	13	the	the	DET
emaj-96	255	14	following	following	NOUN
emaj-96	255	15	:	:	PUNCT
emaj-96	255	16	"	"	PUNCT
emaj-96	255	17	naturally	naturally	ADV
emaj-96	255	18	,	,	PUNCT
emaj-96	255	19	we	we	PRON
emaj-96	255	20	were	be	AUX
emaj-96	255	21	affected	affect	VERB
emaj-96	255	22	by	by	ADP
emaj-96	255	23	the	the	DET
emaj-96	255	24	crisis	crisis	NOUN
emaj-96	255	25	period	period	NOUN
emaj-96	255	26	like	like	ADP
emaj-96	255	27	every	every	DET
emaj-96	255	28	other	other	ADJ
emaj-96	255	29	enterprise	enterprise	NOUN
emaj-96	255	30	.	.	PUNCT
emaj-96	256	1	however	however	ADV
emaj-96	256	2	,	,	PUNCT
emaj-96	256	3	we	we	PRON
emaj-96	256	4	experienced	experience	VERB
emaj-96	256	5	this	this	PRON
emaj-96	256	6	at	at	ADP
emaj-96	256	7	the	the	DET
emaj-96	256	8	minimum	minimum	ADJ
emaj-96	256	9	level	level	NOUN
emaj-96	256	10	.	.	PUNCT
emaj-96	257	1	naturally	naturally	ADV
emaj-96	257	2	,	,	PUNCT
emaj-96	257	3	the	the	DET
emaj-96	257	4	accounting	accounting	NOUN
emaj-96	257	5	policies	policy	NOUN
emaj-96	257	6	and	and	CCONJ
emaj-96	257	7	strategies	strategy	NOUN
emaj-96	257	8	followed	follow	VERB
emaj-96	257	9	by	by	ADP
emaj-96	257	10	the	the	DET
emaj-96	257	11	company	company	NOUN
emaj-96	257	12	had	have	VERB
emaj-96	257	13	a	a	DET
emaj-96	257	14	significant	significant	ADJ
emaj-96	257	15	role	role	NOUN
emaj-96	257	16	at	at	ADP
emaj-96	257	17	this	this	DET
emaj-96	257	18	point	point	NOUN
emaj-96	257	19	.	.	PUNCT
emaj-96	258	1	for	for	ADP
emaj-96	258	2	example	example	NOUN
emaj-96	258	3	,	,	PUNCT
emaj-96	258	4	product	product	NOUN
emaj-96	258	5	distribution	distribution	NOUN
emaj-96	258	6	was	be	AUX
emaj-96	258	7	changed	change	VERB
emaj-96	258	8	.	.	PUNCT
emaj-96	259	1	we	we	PRON
emaj-96	259	2	started	start	VERB
emaj-96	259	3	to	to	PART
emaj-96	259	4	concentrate	concentrate	VERB
emaj-96	259	5	more	more	ADV
emaj-96	259	6	on	on	ADP
emaj-96	259	7	production	production	NOUN
emaj-96	259	8	pro	pro	ADJ
emaj-96	259	9	rata	rata	NOUN
emaj-96	259	10	.	.	PUNCT
emaj-96	260	1	this	this	PRON
emaj-96	260	2	was	be	AUX
emaj-96	260	3	a	a	DET
emaj-96	260	4	positive	positive	ADJ
emaj-96	260	5	thing	thing	NOUN
emaj-96	260	6	for	for	ADP
emaj-96	260	7	us	we	PRON
emaj-96	260	8	due	due	ADP
emaj-96	260	9	to	to	ADP
emaj-96	260	10	the	the	DET
emaj-96	260	11	foreign	foreign	ADJ
emaj-96	260	12	exchange	exchange	NOUN
emaj-96	260	13	rates	rate	NOUN
emaj-96	260	14	that	that	PRON
emaj-96	260	15	increased	increase	VERB
emaj-96	260	16	during	during	ADP
emaj-96	260	17	the	the	DET
emaj-96	260	18	crisis	crisis	NOUN
emaj-96	260	19	period	period	NOUN
emaj-96	260	20	.	.	PUNCT
emaj-96	261	1	we	we	PRON
emaj-96	261	2	were	be	AUX
emaj-96	261	3	mostly	mostly	ADV
emaj-96	261	4	focused	focus	VERB
emaj-96	261	5	on	on	ADP
emaj-96	261	6	carrying	carry	VERB
emaj-96	261	7	out	out	ADP
emaj-96	261	8	production	production	NOUN
emaj-96	261	9	ourselves	ourselves	PRON
emaj-96	261	10	.	.	PUNCT
emaj-96	261	11	"	"	PUNCT
emaj-96	261	12	table	table	NOUN
emaj-96	261	13	5	5	NUM
emaj-96	261	14	:	:	SYM
emaj-96	261	15	2006	2006	NUM
emaj-96	261	16	2008	2008	NUM
emaj-96	261	17	pre	pre	NOUN
emaj-96	261	18	-	-	NOUN
emaj-96	261	19	crisis	crisis	NOUN
emaj-96	261	20	and	and	CCONJ
emaj-96	261	21	2008	2008	NUM
emaj-96	261	22	-	-	SYM
emaj-96	261	23	2010	2010	NUM
emaj-96	261	24	postcrisis	postcrisis	NOUN
emaj-96	261	25	product	product	NOUN
emaj-96	261	26	distribution	distribution	NOUN
emaj-96	261	27	(	(	PUNCT
emaj-96	261	28	%	%	INTJ
emaj-96	261	29	)	)	PUNCT
emaj-96	261	30	for	for	ADP
emaj-96	261	31	xyz	xyz	NOUN
emaj-96	261	32	product	product	NOUN
emaj-96	261	33	2006	2006	NUM
emaj-96	261	34	2007	2007	NUM
emaj-96	261	35	2008	2008	NUM
emaj-96	261	36	2009	2009	NUM
emaj-96	261	37	2010	2010	NUM
emaj-96	261	38	self	self	NOUN
emaj-96	261	39	production	production	NOUN
emaj-96	261	40	13	13	NUM
emaj-96	261	41	19	19	NUM
emaj-96	261	42	24	24	NUM
emaj-96	261	43	31	31	NUM
emaj-96	261	44	36	36	NUM
emaj-96	261	45	importation	importation	NOUN
emaj-96	261	46	87	87	NUM
emaj-96	261	47	81	81	NUM
emaj-96	261	48	76	76	NUM
emaj-96	261	49	69	69	NUM
emaj-96	261	50	64	64	NUM
emaj-96	261	51	according	accord	VERB
emaj-96	261	52	to	to	ADP
emaj-96	261	53	table	table	NOUN
emaj-96	261	54	5	5	NUM
emaj-96	261	55	,	,	PUNCT
emaj-96	261	56	xyz	xyz	PRON
emaj-96	261	57	only	only	ADV
emaj-96	261	58	produced	produce	VERB
emaj-96	261	59	13	13	NUM
emaj-96	261	60	%	%	NOUN
emaj-96	261	61	in	in	ADP
emaj-96	261	62	2006	2006	NUM
emaj-96	261	63	and	and	CCONJ
emaj-96	261	64	imported	import	VERB
emaj-96	261	65	87	87	NUM
emaj-96	261	66	%	%	NOUN
emaj-96	261	67	in	in	ADP
emaj-96	261	68	2006	2006	NUM
emaj-96	261	69	.	.	PUNCT
emaj-96	262	1	this	this	DET
emaj-96	262	2	situation	situation	NOUN
emaj-96	262	3	improved	improve	VERB
emaj-96	262	4	in	in	ADP
emaj-96	262	5	2007	2007	NUM
emaj-96	262	6	with	with	ADP
emaj-96	262	7	19	19	NUM
emaj-96	262	8	%	%	NOUN
emaj-96	262	9	self	self	NOUN
emaj-96	262	10	production	production	NOUN
emaj-96	262	11	and	and	CCONJ
emaj-96	262	12	81	81	NUM
emaj-96	262	13	%	%	NOUN
emaj-96	262	14	importation	importation	NOUN
emaj-96	262	15	.	.	PUNCT
emaj-96	263	1	even	even	ADV
emaj-96	263	2	during	during	ADP
emaj-96	263	3	the	the	DET
emaj-96	263	4	crisis	crisis	NOUN
emaj-96	263	5	of	of	ADP
emaj-96	263	6	2008	2008	NUM
emaj-96	263	7	,	,	PUNCT
emaj-96	263	8	self	self	NOUN
emaj-96	263	9	production	production	NOUN
emaj-96	263	10	increased	increase	VERB
emaj-96	263	11	to	to	ADP
emaj-96	263	12	24	24	NUM
emaj-96	263	13	%	%	NOUN
emaj-96	263	14	,	,	PUNCT
emaj-96	263	15	while	while	SCONJ
emaj-96	263	16	importation	importation	NOUN
emaj-96	263	17	decreased	decrease	VERB
emaj-96	263	18	to	to	ADP
emaj-96	263	19	76	76	NUM
emaj-96	263	20	%	%	NOUN
emaj-96	263	21	.	.	PUNCT
emaj-96	264	1	in	in	ADP
emaj-96	264	2	the	the	DET
emaj-96	264	3	following	following	ADJ
emaj-96	264	4	year	year	NOUN
emaj-96	264	5	(	(	PUNCT
emaj-96	264	6	2009	2009	NUM
emaj-96	264	7	)	)	PUNCT
emaj-96	264	8	,	,	PUNCT
emaj-96	264	9	self	self	NOUN
emaj-96	264	10	production	production	NOUN
emaj-96	264	11	of	of	ADP
emaj-96	264	12	xyz	xyz	PROPN
emaj-96	264	13	was	be	AUX
emaj-96	264	14	31	31	NUM
emaj-96	264	15	%	%	NOUN
emaj-96	264	16	and	and	CCONJ
emaj-96	264	17	importation	importation	NOUN
emaj-96	264	18	was	be	AUX
emaj-96	264	19	69	69	NUM
emaj-96	264	20	%	%	NOUN
emaj-96	264	21	.	.	PUNCT
emaj-96	265	1	finally	finally	ADV
emaj-96	265	2	,	,	PUNCT
emaj-96	265	3	the	the	DET
emaj-96	265	4	most	most	ADV
emaj-96	265	5	favorable	favorable	ADJ
emaj-96	265	6	situation	situation	NOUN
emaj-96	265	7	was	be	AUX
emaj-96	265	8	observed	observe	VERB
emaj-96	265	9	in	in	ADP
emaj-96	265	10	2010	2010	NUM
emaj-96	265	11	with	with	ADP
emaj-96	265	12	36	36	NUM
emaj-96	265	13	%	%	NOUN
emaj-96	265	14	self	self	NOUN
emaj-96	265	15	production	production	NOUN
emaj-96	265	16	and	and	CCONJ
emaj-96	265	17	64	64	NUM
emaj-96	265	18	%	%	NOUN
emaj-96	265	19	importation	importation	NOUN
emaj-96	265	20	.	.	PUNCT
emaj-96	266	1	table	table	NOUN
emaj-96	266	2	5	5	NUM
emaj-96	266	3	above	above	ADV
emaj-96	266	4	is	be	AUX
emaj-96	266	5	an	an	DET
emaj-96	266	6	ideal	ideal	ADJ
emaj-96	266	7	indicator	indicator	NOUN
emaj-96	266	8	,	,	PUNCT
emaj-96	266	9	which	which	PRON
emaj-96	266	10	shows	show	VERB
emaj-96	266	11	that	that	SCONJ
emaj-96	266	12	xyz	xyz	PROPN
emaj-96	266	13	firm	firm	PROPN
emaj-96	266	14	was	be	AUX
emaj-96	266	15	not	not	PART
emaj-96	266	16	affected	affect	VERB
emaj-96	266	17	by	by	ADP
emaj-96	266	18	the	the	DET
emaj-96	266	19	financial	financial	ADJ
emaj-96	266	20	crisis	crisis	NOUN
emaj-96	266	21	.	.	PUNCT
emaj-96	267	1	the	the	DET
emaj-96	267	2	firm	firm	NOUN
emaj-96	267	3	is	be	AUX
emaj-96	267	4	actually	actually	ADV
emaj-96	267	5	experiencing	experience	VERB
emaj-96	267	6	a	a	DET
emaj-96	267	7	continuous	continuous	ADJ
emaj-96	267	8	positive	positive	ADJ
emaj-96	267	9	trend	trend	NOUN
emaj-96	267	10	,	,	PUNCT
emaj-96	267	11	because	because	SCONJ
emaj-96	267	12	it	it	PRON
emaj-96	267	13	is	be	AUX
emaj-96	267	14	now	now	ADV
emaj-96	267	15	less	less	ADV
emaj-96	267	16	dependent	dependent	ADJ
emaj-96	267	17	on	on	ADP
emaj-96	267	18	importation	importation	NOUN
emaj-96	267	19	compared	compare	VERB
emaj-96	267	20	to	to	ADP
emaj-96	267	21	former	former	ADJ
emaj-96	267	22	years	year	NOUN
emaj-96	267	23	.	.	PUNCT
emaj-96	268	1	from	from	ADP
emaj-96	268	2	an	an	DET
emaj-96	268	3	accounting	accounting	NOUN
emaj-96	268	4	perspective	perspective	NOUN
emaj-96	268	5	,	,	PUNCT
emaj-96	268	6	more	more	ADJ
emaj-96	268	7	self	self	NOUN
emaj-96	268	8	production	production	NOUN
emaj-96	268	9	and	and	CCONJ
emaj-96	268	10	less	less	ADJ
emaj-96	268	11	imports	import	NOUN
emaj-96	268	12	help	help	VERB
emaj-96	268	13	to	to	PART
emaj-96	268	14	prevent	prevent	VERB
emaj-96	268	15	foreign	foreign	ADJ
emaj-96	268	16	exchange	exchange	NOUN
emaj-96	268	17	losses	loss	NOUN
emaj-96	268	18	.	.	PUNCT
emaj-96	269	1	if	if	SCONJ
emaj-96	269	2	borrowing	borrowing	NOUN
emaj-96	269	3	is	be	AUX
emaj-96	269	4	existent	existent	ADJ
emaj-96	269	5	in	in	ADP
emaj-96	269	6	the	the	DET
emaj-96	269	7	case	case	NOUN
emaj-96	269	8	of	of	ADP
emaj-96	269	9	imports	import	NOUN
emaj-96	269	10	,	,	PUNCT
emaj-96	269	11	foreign	foreign	ADJ
emaj-96	269	12	exchange	exchange	NOUN
emaj-96	269	13	losses	loss	NOUN
emaj-96	269	14	issue	issue	NOUN
emaj-96	269	15	becomes	become	VERB
emaj-96	269	16	more	more	ADV
emaj-96	269	17	evident	evident	ADJ
emaj-96	269	18	.	.	PUNCT
emaj-96	270	1	accounting	accounting	NOUN
emaj-96	270	2	officer	officer	NOUN
emaj-96	270	3	of	of	ADP
emaj-96	270	4	xyz	xyz	PROPN
emaj-96	270	5	mentioned	mention	VERB
emaj-96	270	6	that	that	SCONJ
emaj-96	270	7	,	,	PUNCT
emaj-96	270	8	coordination	coordination	NOUN
emaj-96	270	9	among	among	ADP
emaj-96	270	10	the	the	DET
emaj-96	270	11	accounting	accounting	NOUN
emaj-96	270	12	department	department	PROPN
emaj-96	270	13	and	and	CCONJ
emaj-96	270	14	other	other	ADJ
emaj-96	270	15	departments	department	NOUN
emaj-96	270	16	in	in	ADP
emaj-96	270	17	a	a	DET
emaj-96	270	18	firm	firm	NOUN
emaj-96	270	19	such	such	ADJ
emaj-96	270	20	as	as	ADP
emaj-96	270	21	the	the	DET
emaj-96	270	22	production	production	NOUN
emaj-96	270	23	department	department	NOUN
emaj-96	270	24	and	and	CCONJ
emaj-96	270	25	marketing	marketing	NOUN
emaj-96	270	26	department	department	NOUN
emaj-96	270	27	is	be	AUX
emaj-96	270	28	also	also	ADV
emaj-96	270	29	crucial	crucial	ADJ
emaj-96	270	30	to	to	PART
emaj-96	270	31	give	give	VERB
emaj-96	270	32	the	the	DET
emaj-96	270	33	correct	correct	ADJ
emaj-96	270	34	decision	decision	NOUN
emaj-96	270	35	concerning	concern	VERB
emaj-96	270	36	self	self	NOUN
emaj-96	270	37	production	production	NOUN
emaj-96	270	38	or	or	CCONJ
emaj-96	270	39	importation	importation	NOUN
emaj-96	270	40	.	.	PUNCT
emaj-96	271	1	thus	thus	ADV
emaj-96	271	2	,	,	PUNCT
emaj-96	271	3	accounting	accounting	NOUN
emaj-96	271	4	practices	practice	NOUN
emaj-96	271	5	are	be	AUX
emaj-96	271	6	really	really	ADV
emaj-96	271	7	like	like	ADP
emaj-96	271	8	a	a	DET
emaj-96	271	9	medicine	medicine	NOUN
emaj-96	271	10	to	to	PART
emaj-96	271	11	defend	defend	VERB
emaj-96	271	12	from	from	ADP
emaj-96	271	13	the	the	DET
emaj-96	271	14	unhealthy	unhealthy	ADJ
emaj-96	271	15	consequences	consequence	NOUN
emaj-96	271	16	of	of	ADP
emaj-96	271	17	financial	financial	ADJ
emaj-96	271	18	crises	crisis	NOUN
emaj-96	271	19	.	.	PUNCT
emaj-96	272	1	table	table	NOUN
emaj-96	272	2	6	6	NUM
emaj-96	272	3	:	:	PUNCT
emaj-96	272	4	post	post	ADJ
emaj-96	272	5	-	-	ADJ
emaj-96	272	6	crisis	crisis	ADJ
emaj-96	272	7	employee	employee	NOUN
emaj-96	272	8	portfolio	portfolio	NOUN
emaj-96	272	9	of	of	ADP
emaj-96	272	10	xyz	xyz	PROPN
emaj-96	272	11	number	number	NOUN
emaj-96	272	12	of	of	ADP
emaj-96	272	13	employees	employee	NOUN
emaj-96	272	14	2008	2008	NUM
emaj-96	272	15	2009	2009	NUM
emaj-96	272	16	2010	2010	NUM
emaj-96	272	17	46	46	NUM
emaj-96	272	18	43	43	NUM
emaj-96	272	19	49	49	NUM
emaj-96	272	20	during	during	ADP
emaj-96	272	21	crisis	crisis	NOUN
emaj-96	272	22	periods	period	NOUN
emaj-96	272	23	,	,	PUNCT
emaj-96	272	24	austerity	austerity	NOUN
emaj-96	272	25	measures	measure	NOUN
emaj-96	272	26	generally	generally	ADV
emaj-96	272	27	start	start	VERB
emaj-96	272	28	from	from	ADP
emaj-96	272	29	the	the	DET
emaj-96	272	30	personnel	personnel	NOUN
emaj-96	272	31	.	.	PUNCT
emaj-96	273	1	however	however	ADV
emaj-96	273	2	,	,	PUNCT
emaj-96	273	3	even	even	ADV
emaj-96	273	4	though	though	SCONJ
emaj-96	273	5	the	the	DET
emaj-96	273	6	industry	industry	NOUN
emaj-96	273	7	that	that	PRON
emaj-96	273	8	the	the	DET
emaj-96	273	9	company	company	NOUN
emaj-96	273	10	is	be	AUX
emaj-96	273	11	engaged	engage	VERB
emaj-96	273	12	in	in	ADP
emaj-96	273	13	went	go	VERB
emaj-96	273	14	through	through	ADP
emaj-96	273	15	shrinkage	shrinkage	NOUN
emaj-96	273	16	during	during	ADP
emaj-96	273	17	the	the	DET
emaj-96	273	18	crisis	crisis	NOUN
emaj-96	273	19	period	period	NOUN
emaj-96	273	20	,	,	PUNCT
emaj-96	273	21	it	it	PRON
emaj-96	273	22	is	be	AUX
emaj-96	273	23	seen	see	VERB
emaj-96	273	24	that	that	SCONJ
emaj-96	273	25	xyz	xyz	PROPN
emaj-96	273	26	did	do	AUX
emaj-96	273	27	not	not	PART
emaj-96	273	28	believe	believe	VERB
emaj-96	273	29	there	there	PRON
emaj-96	273	30	had	have	VERB
emaj-96	273	31	to	to	PART
emaj-96	273	32	be	be	AUX
emaj-96	273	33	shrinkage	shrinkage	NOUN
emaj-96	273	34	in	in	ADP
emaj-96	273	35	their	their	PRON
emaj-96	273	36	own	own	ADJ
emaj-96	273	37	activities	activity	NOUN
emaj-96	273	38	.	.	PUNCT
emaj-96	274	1	in	in	ADP
emaj-96	274	2	this	this	DET
emaj-96	274	3	context	context	NOUN
emaj-96	274	4	,	,	PUNCT
emaj-96	274	5	a	a	DET
emaj-96	274	6	significant	significant	ADJ
emaj-96	274	7	amount	amount	NOUN
emaj-96	274	8	of	of	ADP
emaj-96	274	9	reduction	reduction	NOUN
emaj-96	274	10	did	do	AUX
emaj-96	274	11	not	not	PART
emaj-96	274	12	occur	occur	VERB
emaj-96	274	13	in	in	ADP
emaj-96	274	14	the	the	DET
emaj-96	274	15	number	number	NOUN
emaj-96	274	16	of	of	ADP
emaj-96	274	17	employees	employee	NOUN
emaj-96	274	18	.	.	PUNCT
emaj-96	275	1	the	the	DET
emaj-96	275	2	number	number	NOUN
emaj-96	275	3	of	of	ADP
emaj-96	275	4	employees	employee	NOUN
emaj-96	275	5	was	be	AUX
emaj-96	275	6	46	46	NUM
emaj-96	275	7	in	in	ADP
emaj-96	275	8	2008	2008	NUM
emaj-96	275	9	.	.	PUNCT
emaj-96	276	1	after	after	ADP
emaj-96	276	2	a	a	DET
emaj-96	276	3	slight	slight	ADJ
emaj-96	276	4	decline	decline	NOUN
emaj-96	276	5	in	in	ADP
emaj-96	276	6	2009	2009	NUM
emaj-96	276	7	,	,	PUNCT
emaj-96	276	8	number	number	NOUN
emaj-96	276	9	of	of	ADP
emaj-96	276	10	employees	employee	NOUN
emaj-96	276	11	started	start	VERB
emaj-96	276	12	to	to	PART
emaj-96	276	13	escalate	escalate	VERB
emaj-96	276	14	again	again	ADV
emaj-96	276	15	in	in	ADP
emaj-96	276	16	2010	2010	NUM
emaj-96	276	17	.	.	PUNCT
emaj-96	277	1	as	as	ADP
emaj-96	277	2	part	part	NOUN
emaj-96	277	3	of	of	ADP
emaj-96	277	4	the	the	DET
emaj-96	277	5	exemplary	exemplary	ADJ
emaj-96	277	6	practical	practical	ADJ
emaj-96	277	7	research	research	NOUN
emaj-96	277	8	conducted	conduct	VERB
emaj-96	277	9	,	,	PUNCT
emaj-96	277	10	the	the	DET
emaj-96	277	11	company	company	NOUN
emaj-96	277	12	that	that	PRON
emaj-96	277	13	we	we	PRON
emaj-96	277	14	carried	carry	VERB
emaj-96	277	15	out	out	ADP
emaj-96	277	16	the	the	DET
emaj-96	277	17	case	case	NOUN
emaj-96	277	18	study	study	NOUN
emaj-96	277	19	on	on	ADP
emaj-96	277	20	successfully	successfully	ADV
emaj-96	277	21	implemented	implement	VERB
emaj-96	277	22	the	the	DET
emaj-96	277	23	crisis	crisis	NOUN
emaj-96	277	24	management	management	NOUN
emaj-96	277	25	method	method	NOUN
emaj-96	277	26	using	use	VERB
emaj-96	277	27	the	the	DET
emaj-96	277	28	right	right	ADJ
emaj-96	277	29	strategies	strategy	NOUN
emaj-96	277	30	before	before	ADV
emaj-96	277	31	and	and	CCONJ
emaj-96	277	32	after	after	ADP
emaj-96	277	33	the	the	DET
emaj-96	277	34	crisis	crisis	NOUN
emaj-96	277	35	.	.	PUNCT
emaj-96	278	1	the	the	DET
emaj-96	278	2	company	company	NOUN
emaj-96	278	3	also	also	ADV
emaj-96	278	4	altered	alter	VERB
emaj-96	278	5	its	its	PRON
emaj-96	278	6	product	product	NOUN
emaj-96	278	7	portfolio	portfolio	NOUN
emaj-96	278	8	in	in	ADP
emaj-96	278	9	order	order	NOUN
emaj-96	278	10	to	to	PART
emaj-96	278	11	protect	protect	VERB
emaj-96	278	12	itself	itself	PRON
emaj-96	278	13	from	from	ADP
emaj-96	278	14	the	the	DET
emaj-96	278	15	increases	increase	NOUN
emaj-96	278	16	in	in	ADP
emaj-96	278	17	the	the	DET
emaj-96	278	18	costs	cost	NOUN
emaj-96	278	19	during	during	ADP
emaj-96	278	20	the	the	DET
emaj-96	278	21	crisis	crisis	NOUN
emaj-96	278	22	period	period	NOUN
emaj-96	278	23	.	.	PUNCT
emaj-96	279	1	at	at	ADP
emaj-96	279	2	this	this	DET
emaj-96	279	3	point	point	NOUN
emaj-96	279	4	,	,	PUNCT
emaj-96	279	5	role	role	NOUN
emaj-96	279	6	of	of	ADP
emaj-96	279	7	accounting	account	VERB
emaj-96	279	8	in	in	ADP
emaj-96	279	9	effective	effective	ADJ
emaj-96	279	10	crisis	crisis	NOUN
emaj-96	279	11	management	management	NOUN
emaj-96	279	12	is	be	AUX
emaj-96	279	13	also	also	ADV
emaj-96	279	14	observed	observe	VERB
emaj-96	279	15	easily	easily	ADV
emaj-96	279	16	.	.	PUNCT
emaj-96	280	1	so	so	ADV
emaj-96	280	2	,	,	PUNCT
emaj-96	280	3	correct	correct	ADJ
emaj-96	280	4	accounting	accounting	NOUN
emaj-96	280	5	practices	practice	NOUN
emaj-96	280	6	definitely	definitely	ADV
emaj-96	280	7	lower	low	ADJ
emaj-96	280	8	the	the	DET
emaj-96	280	9	adverse	adverse	ADJ
emaj-96	280	10	effects	effect	NOUN
emaj-96	280	11	of	of	ADP
emaj-96	280	12	financial	financial	ADJ
emaj-96	280	13	crises	crisis	NOUN
emaj-96	280	14	.	.	PUNCT
emaj-96	281	1	xyz	xyz	NOUN
emaj-96	281	2	started	start	VERB
emaj-96	281	3	to	to	PART
emaj-96	281	4	perform	perform	VERB
emaj-96	281	5	the	the	DET
emaj-96	281	6	manufacture	manufacture	NOUN
emaj-96	281	7	of	of	ADP
emaj-96	281	8	the	the	DET
emaj-96	281	9	products	product	NOUN
emaj-96	281	10	that	that	PRON
emaj-96	281	11	were	be	AUX
emaj-96	281	12	advantageous	advantageous	ADJ
emaj-96	281	13	.	.	PUNCT
emaj-96	282	1	during	during	ADP
emaj-96	282	2	the	the	DET
emaj-96	282	3	crisis	crisis	NOUN
emaj-96	282	4	period	period	NOUN
emaj-96	282	5	,	,	PUNCT
emaj-96	282	6	even	even	ADV
emaj-96	282	7	though	though	SCONJ
emaj-96	282	8	some	some	PRON
emaj-96	282	9	of	of	ADP
emaj-96	282	10	the	the	DET
emaj-96	282	11	industrial	industrial	ADJ
emaj-96	282	12	enterprises	enterprise	NOUN
emaj-96	282	13	were	be	AUX
emaj-96	282	14	adversely	adversely	ADV
emaj-96	282	15	affected	affect	VERB
emaj-96	282	16	,	,	PUNCT
emaj-96	282	17	owing	owe	VERB
emaj-96	282	18	to	to	ADP
emaj-96	282	19	the	the	DET
emaj-96	282	20	right	right	ADJ
emaj-96	282	21	steps	step	NOUN
emaj-96	282	22	that	that	PRON
emaj-96	282	23	xyz	xyz	PRON
emaj-96	282	24	developed	develop	VERB
emaj-96	282	25	with	with	ADP
emaj-96	282	26	regard	regard	NOUN
emaj-96	282	27	to	to	ADP
emaj-96	282	28	sales	sale	NOUN
emaj-96	282	29	and	and	CCONJ
emaj-96	282	30	collection	collection	NOUN
emaj-96	282	31	,	,	PUNCT
emaj-96	282	32	it	it	PRON
emaj-96	282	33	survived	survive	VERB
emaj-96	282	34	through	through	ADP
emaj-96	282	35	this	this	DET
emaj-96	282	36	period	period	NOUN
emaj-96	282	37	with	with	ADP
emaj-96	282	38	the	the	DET
emaj-96	282	39	least	least	ADJ
emaj-96	282	40	amount	amount	NOUN
emaj-96	282	41	of	of	ADP
emaj-96	282	42	loss	loss	NOUN
emaj-96	282	43	,	,	PUNCT
emaj-96	282	44	thanks	thank	NOUN
emaj-96	282	45	to	to	ADP
emaj-96	282	46	smart	smart	ADJ
emaj-96	282	47	accounting	accounting	NOUN
emaj-96	282	48	practices	practice	NOUN
emaj-96	282	49	during	during	ADP
emaj-96	282	50	financial	financial	ADJ
emaj-96	282	51	crises	crisis	NOUN
emaj-96	282	52	.	.	PUNCT
emaj-96	283	1	during	during	ADP
emaj-96	283	2	the	the	DET
emaj-96	283	3	post	post	ADJ
emaj-96	283	4	-	-	ADJ
emaj-96	283	5	crisis	crisis	ADJ
emaj-96	283	6	period	period	NOUN
emaj-96	283	7	between	between	ADP
emaj-96	283	8	2008	2008	NUM
emaj-96	283	9	and	and	CCONJ
emaj-96	283	10	2010	2010	NUM
emaj-96	283	11	,	,	PUNCT
emaj-96	283	12	the	the	DET
emaj-96	283	13	company	company	NOUN
emaj-96	283	14	continued	continue	VERB
emaj-96	283	15	to	to	PART
emaj-96	283	16	move	move	VERB
emaj-96	283	17	forward	forward	ADV
emaj-96	283	18	without	without	ADP
emaj-96	283	19	volume	volume	NOUN
emaj-96	283	20	6	6	NUM
emaj-96	283	21	no	no	DET
emaj-96	283	22	1	1	NUM
emaj-96	283	23	(	(	PUNCT
emaj-96	283	24	2016	2016	NUM
emaj-96	283	25	)	)	PUNCT
emaj-96	283	26	|	|	ADV
emaj-96	283	27	issn	issn	VERB
emaj-96	283	28	2158	2158	NUM
emaj-96	283	29	-	-	SYM
emaj-96	283	30	8708	8708	NUM
emaj-96	283	31	(	(	PUNCT
emaj-96	283	32	online	online	NOUN
emaj-96	283	33	)	)	PUNCT
emaj-96	283	34	|	|	ADV
emaj-96	283	35	doi	doi	X
emaj-96	283	36	10.5195	10.5195	NUM
emaj-96	283	37	/	/	SYM
emaj-96	283	38	emaj.2016.96	emaj.2016.96	NOUN
emaj-96	283	39	|	|	ADV
emaj-96	283	40	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-96	283	41	the	the	DET
emaj-96	283	42	relationship	relationship	NOUN
emaj-96	283	43	between	between	ADP
emaj-96	283	44	accounting	accounting	NOUN
emaj-96	283	45	practices	practice	NOUN
emaj-96	283	46	and	and	CCONJ
emaj-96	283	47	effects	effect	NOUN
emaj-96	283	48	of	of	ADP
emaj-96	283	49	financial	financial	ADJ
emaj-96	283	50	crisis	crisis	NOUN
emaj-96	283	51	in	in	ADP
emaj-96	283	52	turkey	turkey	NOUN
emaj-96	283	53	:	:	PUNCT
emaj-96	283	54	a	a	DET
emaj-96	283	55	case	case	NOUN
emaj-96	283	56	study	study	NOUN
emaj-96	283	57	on	on	ADP
emaj-96	283	58	an	an	DET
emaj-96	283	59	oil	oil	NOUN
emaj-96	283	60	company	company	NOUN
emaj-96	283	61	page	page	NOUN
emaj-96	283	62	|56|	|56|	NOUN
emaj-96	283	63	emerging	emerge	VERB
emaj-96	283	64	markets	market	NOUN
emaj-96	283	65	journal	journal	NOUN
emaj-96	283	66	making	make	VERB
emaj-96	283	67	significant	significant	ADJ
emaj-96	283	68	changes	change	NOUN
emaj-96	283	69	.	.	PUNCT
emaj-96	284	1	the	the	DET
emaj-96	284	2	company	company	NOUN
emaj-96	284	3	has	have	AUX
emaj-96	284	4	acquired	acquire	VERB
emaj-96	284	5	efficient	efficient	ADJ
emaj-96	284	6	and	and	CCONJ
emaj-96	284	7	effective	effective	ADJ
emaj-96	284	8	progress	progress	NOUN
emaj-96	284	9	due	due	ADP
emaj-96	284	10	to	to	ADP
emaj-96	284	11	the	the	DET
emaj-96	284	12	diversification	diversification	NOUN
emaj-96	284	13	of	of	ADP
emaj-96	284	14	the	the	DET
emaj-96	284	15	products	product	NOUN
emaj-96	284	16	,	,	PUNCT
emaj-96	284	17	efficient	efficient	ADJ
emaj-96	284	18	cost	cost	NOUN
emaj-96	284	19	management	management	NOUN
emaj-96	284	20	and	and	CCONJ
emaj-96	284	21	the	the	DET
emaj-96	284	22	application	application	NOUN
emaj-96	284	23	of	of	ADP
emaj-96	284	24	right	right	ADJ
emaj-96	284	25	strategies	strategy	NOUN
emaj-96	284	26	within	within	ADP
emaj-96	284	27	the	the	DET
emaj-96	284	28	field	field	NOUN
emaj-96	284	29	of	of	ADP
emaj-96	284	30	production	production	NOUN
emaj-96	284	31	.	.	PUNCT
emaj-96	285	1	accounting	accounting	NOUN
emaj-96	285	2	officer	officer	NOUN
emaj-96	285	3	of	of	ADP
emaj-96	285	4	xyz	xyz	PROPN
emaj-96	285	5	said	say	VERB
emaj-96	285	6	that	that	SCONJ
emaj-96	285	7	,	,	PUNCT
emaj-96	285	8	auditing	auditing	NOUN
emaj-96	285	9	and	and	CCONJ
emaj-96	285	10	internal	internal	ADJ
emaj-96	285	11	control	control	NOUN
emaj-96	285	12	applications	application	NOUN
emaj-96	285	13	are	be	AUX
emaj-96	285	14	also	also	ADV
emaj-96	285	15	critical	critical	ADJ
emaj-96	285	16	accounting	accounting	NOUN
emaj-96	285	17	components	component	NOUN
emaj-96	285	18	besides	besides	SCONJ
emaj-96	285	19	standard	standard	ADJ
emaj-96	285	20	accounting	accounting	NOUN
emaj-96	285	21	practices	practice	NOUN
emaj-96	285	22	in	in	ADP
emaj-96	285	23	order	order	NOUN
emaj-96	285	24	to	to	PART
emaj-96	285	25	minimize	minimize	VERB
emaj-96	285	26	the	the	DET
emaj-96	285	27	negative	negative	ADJ
emaj-96	285	28	effects	effect	NOUN
emaj-96	285	29	of	of	ADP
emaj-96	285	30	financial	financial	ADJ
emaj-96	285	31	crises	crisis	NOUN
emaj-96	285	32	.	.	PUNCT
emaj-96	286	1	especially	especially	ADV
emaj-96	286	2	,	,	PUNCT
emaj-96	286	3	the	the	DET
emaj-96	286	4	role	role	NOUN
emaj-96	286	5	and	and	CCONJ
emaj-96	286	6	function	function	NOUN
emaj-96	286	7	of	of	ADP
emaj-96	286	8	auditing	auditing	NOUN
emaj-96	286	9	as	as	ADV
emaj-96	286	10	well	well	ADV
emaj-96	286	11	as	as	ADP
emaj-96	286	12	internal	internal	ADJ
emaj-96	286	13	controls	control	NOUN
emaj-96	286	14	can	can	AUX
emaj-96	286	15	never	never	ADV
emaj-96	286	16	be	be	AUX
emaj-96	286	17	neglected	neglect	VERB
emaj-96	286	18	in	in	ADP
emaj-96	286	19	terms	term	NOUN
emaj-96	286	20	of	of	ADP
emaj-96	286	21	efficient	efficient	ADJ
emaj-96	286	22	cost	cost	NOUN
emaj-96	286	23	management	management	NOUN
emaj-96	286	24	.	.	PUNCT
emaj-96	287	1	4	4	X
emaj-96	287	2	.	.	X
emaj-96	287	3	conclusion	conclusion	NOUN
emaj-96	287	4	and	and	CCONJ
emaj-96	287	5	evaluation	evaluation	NOUN
emaj-96	287	6	if	if	SCONJ
emaj-96	287	7	we	we	PRON
emaj-96	287	8	consider	consider	VERB
emaj-96	287	9	the	the	DET
emaj-96	287	10	financial	financial	ADJ
emaj-96	287	11	crises	crisis	NOUN
emaj-96	287	12	,	,	PUNCT
emaj-96	287	13	we	we	PRON
emaj-96	287	14	can	can	AUX
emaj-96	287	15	come	come	VERB
emaj-96	287	16	across	across	ADP
emaj-96	287	17	several	several	ADJ
emaj-96	287	18	reasons	reason	NOUN
emaj-96	287	19	underlying	underlie	VERB
emaj-96	287	20	them	they	PRON
emaj-96	287	21	.	.	PUNCT
emaj-96	288	1	we	we	PRON
emaj-96	288	2	can	can	AUX
emaj-96	288	3	provide	provide	VERB
emaj-96	288	4	several	several	ADJ
emaj-96	288	5	examples	example	NOUN
emaj-96	288	6	such	such	ADJ
emaj-96	288	7	as	as	ADP
emaj-96	288	8	the	the	DET
emaj-96	288	9	disruption	disruption	NOUN
emaj-96	288	10	of	of	ADP
emaj-96	288	11	macroeconomic	macroeconomic	ADJ
emaj-96	288	12	equilibriums	equilibrium	NOUN
emaj-96	288	13	,	,	PUNCT
emaj-96	288	14	the	the	DET
emaj-96	288	15	fragility	fragility	NOUN
emaj-96	288	16	of	of	ADP
emaj-96	288	17	financial	financial	ADJ
emaj-96	288	18	systems	system	NOUN
emaj-96	288	19	,	,	PUNCT
emaj-96	288	20	inconsistency	inconsistency	NOUN
emaj-96	288	21	between	between	ADP
emaj-96	288	22	domestic	domestic	ADJ
emaj-96	288	23	policies	policy	NOUN
emaj-96	288	24	and	and	CCONJ
emaj-96	288	25	the	the	DET
emaj-96	288	26	foreign	foreign	ADJ
emaj-96	288	27	exchange	exchange	NOUN
emaj-96	288	28	regime	regime	NOUN
emaj-96	288	29	along	along	ADP
emaj-96	288	30	with	with	ADP
emaj-96	288	31	accounting	accounting	NOUN
emaj-96	288	32	principles	principle	NOUN
emaj-96	288	33	.	.	PUNCT
emaj-96	289	1	the	the	DET
emaj-96	289	2	misuse	misuse	NOUN
emaj-96	289	3	of	of	ADP
emaj-96	289	4	accounting	accounting	NOUN
emaj-96	289	5	principles	principle	NOUN
emaj-96	289	6	caused	cause	VERB
emaj-96	289	7	the	the	DET
emaj-96	289	8	financial	financial	ADJ
emaj-96	289	9	crises	crisis	NOUN
emaj-96	289	10	to	to	PART
emaj-96	289	11	lead	lead	VERB
emaj-96	289	12	to	to	ADP
emaj-96	289	13	even	even	ADV
emaj-96	289	14	more	more	ADV
emaj-96	289	15	adverse	adverse	ADJ
emaj-96	289	16	results	result	NOUN
emaj-96	289	17	.	.	PUNCT
emaj-96	290	1	as	as	SCONJ
emaj-96	290	2	the	the	DET
emaj-96	290	3	companies	company	NOUN
emaj-96	290	4	conceal	conceal	VERB
emaj-96	290	5	facts	fact	NOUN
emaj-96	290	6	diverging	diverge	VERB
emaj-96	290	7	from	from	ADP
emaj-96	290	8	the	the	DET
emaj-96	290	9	concepts	concept	NOUN
emaj-96	290	10	of	of	ADP
emaj-96	290	11	objectivity	objectivity	NOUN
emaj-96	290	12	,	,	PUNCT
emaj-96	290	13	consistency	consistency	NOUN
emaj-96	290	14	,	,	PUNCT
emaj-96	290	15	full	full	ADJ
emaj-96	290	16	explanation	explanation	NOUN
emaj-96	290	17	(	(	PUNCT
emaj-96	290	18	full	full	ADJ
emaj-96	290	19	disclosure	disclosure	NOUN
emaj-96	290	20	)	)	PUNCT
emaj-96	290	21	,	,	PUNCT
emaj-96	290	22	conservatism	conservatism	NOUN
emaj-96	290	23	,	,	PUNCT
emaj-96	290	24	materiality	materiality	NOUN
emaj-96	290	25	and	and	CCONJ
emaj-96	290	26	substance	substance	NOUN
emaj-96	290	27	over	over	ADP
emaj-96	290	28	form	form	NOUN
emaj-96	290	29	,	,	PUNCT
emaj-96	290	30	financial	financial	ADJ
emaj-96	290	31	crisis	crisis	NOUN
emaj-96	290	32	have	have	VERB
emaj-96	290	33	a	a	DET
emaj-96	290	34	deeper	deep	ADJ
emaj-96	290	35	impact	impact	NOUN
emaj-96	290	36	.	.	PUNCT
emaj-96	291	1	also	also	ADV
emaj-96	291	2	,	,	PUNCT
emaj-96	291	3	use	use	NOUN
emaj-96	291	4	of	of	ADP
emaj-96	291	5	unrealistic	unrealistic	ADJ
emaj-96	291	6	financial	financial	ADJ
emaj-96	291	7	statements	statement	NOUN
emaj-96	291	8	and	and	CCONJ
emaj-96	291	9	auditors	auditor	NOUN
emaj-96	291	10	not	not	PART
emaj-96	291	11	complying	comply	VERB
emaj-96	291	12	with	with	ADP
emaj-96	291	13	accounting	accounting	NOUN
emaj-96	291	14	ethics	ethic	NOUN
emaj-96	291	15	for	for	ADP
emaj-96	291	16	the	the	DET
emaj-96	291	17	fulfillment	fulfillment	NOUN
emaj-96	291	18	of	of	ADP
emaj-96	291	19	certain	certain	ADJ
emaj-96	291	20	purposes	purpose	NOUN
emaj-96	291	21	carry	carry	VERB
emaj-96	291	22	crises	crisis	NOUN
emaj-96	291	23	one	one	NUM
emaj-96	291	24	step	step	NOUN
emaj-96	291	25	forward	forward	ADV
emaj-96	291	26	.	.	PUNCT
emaj-96	292	1	the	the	DET
emaj-96	292	2	best	good	ADJ
emaj-96	292	3	explanation	explanation	NOUN
emaj-96	292	4	that	that	PRON
emaj-96	292	5	would	would	AUX
emaj-96	292	6	identify	identify	VERB
emaj-96	292	7	the	the	DET
emaj-96	292	8	crisis	crisis	NOUN
emaj-96	292	9	experienced	experience	VERB
emaj-96	292	10	as	as	ADP
emaj-96	292	11	an	an	DET
emaj-96	292	12	accounting	accounting	NOUN
emaj-96	292	13	crisis	crisis	NOUN
emaj-96	292	14	came	come	VERB
emaj-96	292	15	from	from	ADP
emaj-96	292	16	akerlof	akerlof	NOUN
emaj-96	292	17	and	and	CCONJ
emaj-96	292	18	romer	romer	NOUN
emaj-96	292	19	(	(	PUNCT
emaj-96	292	20	1993	1993	NUM
emaj-96	292	21	)	)	PUNCT
emaj-96	292	22	who	who	PRON
emaj-96	292	23	were	be	AUX
emaj-96	292	24	awarded	award	VERB
emaj-96	292	25	with	with	ADP
emaj-96	292	26	a	a	DET
emaj-96	292	27	nobel	nobel	PROPN
emaj-96	292	28	prize	prize	NOUN
emaj-96	292	29	.	.	PUNCT
emaj-96	293	1	they	they	PRON
emaj-96	293	2	mentioned	mention	VERB
emaj-96	293	3	that	that	SCONJ
emaj-96	293	4	,	,	PUNCT
emaj-96	293	5	"	"	PUNCT
emaj-96	293	6	inadequate	inadequate	ADJ
emaj-96	293	7	accounting	accounting	NOUN
emaj-96	293	8	systems	system	NOUN
emaj-96	293	9	,	,	PUNCT
emaj-96	293	10	weak	weak	ADJ
emaj-96	293	11	legal	legal	ADJ
emaj-96	293	12	regulations	regulation	NOUN
emaj-96	293	13	and	and	CCONJ
emaj-96	293	14	low	low	ADJ
emaj-96	293	15	levels	level	NOUN
emaj-96	293	16	of	of	ADP
emaj-96	293	17	fines	fine	NOUN
emaj-96	293	18	lead	lead	VERB
emaj-96	293	19	to	to	ADP
emaj-96	293	20	bankruptcy	bankruptcy	NOUN
emaj-96	293	21	for	for	ADP
emaj-96	293	22	profit	profit	NOUN
emaj-96	293	23	.	.	PUNCT
emaj-96	293	24	"	"	PUNCT
emaj-96	294	1	naturally	naturally	ADV
emaj-96	294	2	,	,	PUNCT
emaj-96	294	3	we	we	PRON
emaj-96	294	4	can	can	AUX
emaj-96	294	5	not	not	PART
emaj-96	294	6	argue	argue	VERB
emaj-96	294	7	that	that	SCONJ
emaj-96	294	8	the	the	DET
emaj-96	294	9	crisis	crisis	NOUN
emaj-96	294	10	is	be	AUX
emaj-96	294	11	accounting	account	VERB
emaj-96	294	12	based	base	VERB
emaj-96	294	13	solely	solely	ADV
emaj-96	294	14	looking	look	VERB
emaj-96	294	15	at	at	ADP
emaj-96	294	16	this	this	DET
emaj-96	294	17	explanation	explanation	NOUN
emaj-96	294	18	.	.	PUNCT
emaj-96	295	1	however	however	ADV
emaj-96	295	2	,	,	PUNCT
emaj-96	295	3	even	even	ADV
emaj-96	295	4	it	it	PRON
emaj-96	295	5	was	be	AUX
emaj-96	295	6	initially	initially	ADV
emaj-96	295	7	caused	cause	VERB
emaj-96	295	8	by	by	ADP
emaj-96	295	9	the	the	DET
emaj-96	295	10	disruption	disruption	NOUN
emaj-96	295	11	of	of	ADP
emaj-96	295	12	macroeconomic	macroeconomic	ADJ
emaj-96	295	13	equilibriums	equilibrium	NOUN
emaj-96	295	14	and	and	CCONJ
emaj-96	295	15	the	the	DET
emaj-96	295	16	foreign	foreign	ADJ
emaj-96	295	17	exchange	exchange	NOUN
emaj-96	295	18	rates	rate	NOUN
emaj-96	295	19	and	and	CCONJ
emaj-96	295	20	domestic	domestic	ADJ
emaj-96	295	21	policies	policy	NOUN
emaj-96	295	22	,	,	PUNCT
emaj-96	295	23	it	it	PRON
emaj-96	295	24	was	be	AUX
emaj-96	295	25	further	far	ADV
emaj-96	295	26	developed	develop	VERB
emaj-96	295	27	with	with	ADP
emaj-96	295	28	the	the	DET
emaj-96	295	29	misuse	misuse	NOUN
emaj-96	295	30	of	of	ADP
emaj-96	295	31	accounting	accounting	NOUN
emaj-96	295	32	principles	principle	NOUN
emaj-96	295	33	.	.	PUNCT
emaj-96	296	1	if	if	SCONJ
emaj-96	296	2	one	one	NUM
emaj-96	296	3	of	of	ADP
emaj-96	296	4	the	the	DET
emaj-96	296	5	reasons	reason	NOUN
emaj-96	296	6	underlying	underlie	VERB
emaj-96	296	7	a	a	DET
emaj-96	296	8	financial	financial	ADJ
emaj-96	296	9	crisis	crisis	NOUN
emaj-96	296	10	is	be	AUX
emaj-96	296	11	accounting	account	VERB
emaj-96	296	12	,	,	PUNCT
emaj-96	296	13	then	then	ADV
emaj-96	296	14	the	the	DET
emaj-96	296	15	solution	solution	NOUN
emaj-96	296	16	should	should	AUX
emaj-96	296	17	be	be	AUX
emaj-96	296	18	sought	seek	VERB
emaj-96	296	19	in	in	ADP
emaj-96	296	20	accounting	accounting	NOUN
emaj-96	296	21	as	as	ADV
emaj-96	296	22	well	well	ADV
emaj-96	296	23	.	.	PUNCT
emaj-96	297	1	in	in	ADP
emaj-96	297	2	order	order	NOUN
emaj-96	297	3	to	to	PART
emaj-96	297	4	prevent	prevent	VERB
emaj-96	297	5	all	all	PRON
emaj-96	297	6	of	of	ADP
emaj-96	297	7	the	the	DET
emaj-96	297	8	accounting	accounting	NOUN
emaj-96	297	9	practices	practice	NOUN
emaj-96	297	10	that	that	PRON
emaj-96	297	11	would	would	AUX
emaj-96	297	12	lead	lead	VERB
emaj-96	297	13	to	to	ADP
emaj-96	297	14	a	a	DET
emaj-96	297	15	crisis	crisis	NOUN
emaj-96	297	16	,	,	PUNCT
emaj-96	297	17	accounting	accounting	NOUN
emaj-96	297	18	rules	rule	NOUN
emaj-96	297	19	,	,	PUNCT
emaj-96	297	20	regulations	regulation	NOUN
emaj-96	297	21	,	,	PUNCT
emaj-96	297	22	methods	method	NOUN
emaj-96	297	23	and	and	CCONJ
emaj-96	297	24	standards	standard	NOUN
emaj-96	297	25	can	can	AUX
emaj-96	297	26	be	be	AUX
emaj-96	297	27	discussed	discuss	VERB
emaj-96	297	28	and	and	CCONJ
emaj-96	297	29	certain	certain	ADJ
emaj-96	297	30	adjustments	adjustment	NOUN
emaj-96	297	31	can	can	AUX
emaj-96	297	32	be	be	AUX
emaj-96	297	33	applied	apply	VERB
emaj-96	297	34	.	.	PUNCT
emaj-96	298	1	prior	prior	ADV
emaj-96	298	2	to	to	ADP
emaj-96	298	3	and	and	CCONJ
emaj-96	298	4	pursuant	pursuant	ADJ
emaj-96	298	5	to	to	ADP
emaj-96	298	6	the	the	DET
emaj-96	298	7	financial	financial	ADJ
emaj-96	298	8	crisis	crisis	NOUN
emaj-96	298	9	,	,	PUNCT
emaj-96	298	10	company	company	NOUN
emaj-96	298	11	policies	policy	NOUN
emaj-96	298	12	are	be	AUX
emaj-96	298	13	extremely	extremely	ADV
emaj-96	298	14	significant	significant	ADJ
emaj-96	298	15	for	for	ADP
emaj-96	298	16	their	their	PRON
emaj-96	298	17	sustainability	sustainability	NOUN
emaj-96	298	18	.	.	PUNCT
emaj-96	299	1	whereas	whereas	SCONJ
emaj-96	299	2	some	some	DET
emaj-96	299	3	companies	company	NOUN
emaj-96	299	4	go	go	VERB
emaj-96	299	5	through	through	ADP
emaj-96	299	6	this	this	DET
emaj-96	299	7	period	period	NOUN
emaj-96	299	8	with	with	ADP
emaj-96	299	9	the	the	DET
emaj-96	299	10	least	least	ADJ
emaj-96	299	11	amount	amount	NOUN
emaj-96	299	12	of	of	ADP
emaj-96	299	13	damage	damage	NOUN
emaj-96	299	14	,	,	PUNCT
emaj-96	299	15	some	some	DET
emaj-96	299	16	companies	company	NOUN
emaj-96	299	17	come	come	VERB
emaj-96	299	18	to	to	ADP
emaj-96	299	19	the	the	DET
emaj-96	299	20	point	point	NOUN
emaj-96	299	21	of	of	ADP
emaj-96	299	22	bankruptcy	bankruptcy	NOUN
emaj-96	299	23	.	.	PUNCT
emaj-96	300	1	prior	prior	ADV
emaj-96	300	2	to	to	ADP
emaj-96	300	3	the	the	DET
emaj-96	300	4	global	global	ADJ
emaj-96	300	5	crisis	crisis	NOUN
emaj-96	300	6	that	that	PRON
emaj-96	300	7	occurred	occur	VERB
emaj-96	300	8	in	in	ADP
emaj-96	300	9	2008	2008	NUM
emaj-96	300	10	,	,	PUNCT
emaj-96	300	11	several	several	ADJ
emaj-96	300	12	companies	company	NOUN
emaj-96	300	13	suffered	suffer	VERB
emaj-96	300	14	from	from	ADP
emaj-96	300	15	losses	loss	NOUN
emaj-96	300	16	and	and	CCONJ
emaj-96	300	17	they	they	PRON
emaj-96	300	18	even	even	ADV
emaj-96	300	19	went	go	VERB
emaj-96	300	20	bankrupt	bankrupt	ADJ
emaj-96	300	21	due	due	ADP
emaj-96	300	22	to	to	ADP
emaj-96	300	23	the	the	DET
emaj-96	300	24	accounting	accounting	NOUN
emaj-96	300	25	tricks	trick	NOUN
emaj-96	300	26	they	they	PRON
emaj-96	300	27	applied	apply	VERB
emaj-96	300	28	during	during	ADP
emaj-96	300	29	this	this	DET
emaj-96	300	30	period	period	NOUN
emaj-96	300	31	.	.	PUNCT
emaj-96	301	1	enron	enron	PROPN
emaj-96	301	2	,	,	PUNCT
emaj-96	301	3	worldcom	worldcom	PROPN
emaj-96	301	4	,	,	PUNCT
emaj-96	301	5	adelphia	adelphia	PROPN
emaj-96	301	6	,	,	PUNCT
emaj-96	301	7	xerox	xerox	PROPN
emaj-96	301	8	,	,	PUNCT
emaj-96	301	9	tyco	tyco	PROPN
emaj-96	301	10	and	and	CCONJ
emaj-96	301	11	parmalat	parmalat	NOUN
emaj-96	301	12	and	and	CCONJ
emaj-96	301	13	several	several	ADJ
emaj-96	301	14	companies	company	NOUN
emaj-96	301	15	can	can	AUX
emaj-96	301	16	be	be	AUX
emaj-96	301	17	given	give	VERB
emaj-96	301	18	as	as	ADP
emaj-96	301	19	an	an	DET
emaj-96	301	20	example	example	NOUN
emaj-96	301	21	in	in	ADP
emaj-96	301	22	this	this	DET
emaj-96	301	23	regard	regard	NOUN
emaj-96	301	24	.	.	PUNCT
emaj-96	302	1	the	the	DET
emaj-96	302	2	xyz	xyz	PROPN
emaj-96	302	3	enterprise	enterprise	NOUN
emaj-96	302	4	that	that	PRON
emaj-96	302	5	we	we	PRON
emaj-96	302	6	examined	examine	VERB
emaj-96	302	7	in	in	ADP
emaj-96	302	8	this	this	DET
emaj-96	302	9	article	article	NOUN
emaj-96	302	10	ensured	ensure	VERB
emaj-96	302	11	progress	progress	NOUN
emaj-96	302	12	in	in	ADP
emaj-96	302	13	a	a	DET
emaj-96	302	14	consistent	consistent	ADJ
emaj-96	302	15	manner	manner	NOUN
emaj-96	302	16	during	during	ADP
emaj-96	302	17	the	the	DET
emaj-96	302	18	pre	pre	NOUN
emaj-96	302	19	-	-	NOUN
emaj-96	302	20	crisis	crisis	ADJ
emaj-96	302	21	period	period	NOUN
emaj-96	302	22	of	of	ADP
emaj-96	302	23	2006	2006	NUM
emaj-96	302	24	-	-	SYM
emaj-96	302	25	2008	2008	NUM
emaj-96	302	26	.	.	PUNCT
emaj-96	303	1	during	during	ADP
emaj-96	303	2	these	these	DET
emaj-96	303	3	years	year	NOUN
emaj-96	303	4	,	,	PUNCT
emaj-96	303	5	the	the	DET
emaj-96	303	6	company	company	NOUN
emaj-96	303	7	grew	grow	VERB
emaj-96	303	8	and	and	CCONJ
emaj-96	303	9	secured	secure	VERB
emaj-96	303	10	a	a	DET
emaj-96	303	11	place	place	NOUN
emaj-96	303	12	for	for	ADP
emaj-96	303	13	itself	itself	PRON
emaj-96	303	14	in	in	ADP
emaj-96	303	15	the	the	DET
emaj-96	303	16	market	market	NOUN
emaj-96	303	17	.	.	PUNCT
emaj-96	304	1	during	during	ADP
emaj-96	304	2	the	the	DET
emaj-96	304	3	crisis	crisis	NOUN
emaj-96	304	4	period	period	NOUN
emaj-96	304	5	of	of	ADP
emaj-96	304	6	2008	2008	NUM
emaj-96	304	7	,	,	PUNCT
emaj-96	304	8	it	it	PRON
emaj-96	304	9	turned	turn	VERB
emaj-96	304	10	the	the	DET
emaj-96	304	11	crisis	crisis	NOUN
emaj-96	304	12	into	into	ADP
emaj-96	304	13	an	an	DET
emaj-96	304	14	opportunity	opportunity	NOUN
emaj-96	304	15	,	,	PUNCT
emaj-96	304	16	thanks	thank	NOUN
emaj-96	304	17	to	to	ADP
emaj-96	304	18	the	the	DET
emaj-96	304	19	certain	certain	ADJ
emaj-96	304	20	accounting	accounting	NOUN
emaj-96	304	21	policies	policy	NOUN
emaj-96	304	22	it	it	PRON
emaj-96	304	23	followed	follow	VERB
emaj-96	304	24	.	.	PUNCT
emaj-96	305	1	even	even	ADV
emaj-96	305	2	though	though	SCONJ
emaj-96	305	3	there	there	PRON
emaj-96	305	4	was	be	VERB
emaj-96	305	5	a	a	DET
emaj-96	305	6	decline	decline	NOUN
emaj-96	305	7	during	during	ADP
emaj-96	305	8	the	the	DET
emaj-96	305	9	first	first	ADJ
emaj-96	305	10	year	year	NOUN
emaj-96	305	11	following	follow	VERB
emaj-96	305	12	the	the	DET
emaj-96	305	13	crisis	crisis	NOUN
emaj-96	305	14	,	,	PUNCT
emaj-96	305	15	afterwards	afterwards	ADV
emaj-96	305	16	the	the	DET
emaj-96	305	17	xyz	xyz	PROPN
emaj-96	305	18	company	company	NOUN
emaj-96	305	19	was	be	AUX
emaj-96	305	20	able	able	ADJ
emaj-96	305	21	to	to	PART
emaj-96	305	22	start	start	VERB
emaj-96	305	23	recovering	recover	VERB
emaj-96	305	24	.	.	PUNCT
emaj-96	306	1	owing	owe	VERB
emaj-96	306	2	to	to	ADP
emaj-96	306	3	the	the	DET
emaj-96	306	4	accounting	accounting	NOUN
emaj-96	306	5	procedures	procedure	NOUN
emaj-96	306	6	implemented	implement	VERB
emaj-96	306	7	by	by	ADP
emaj-96	306	8	it	it	PRON
emaj-96	306	9	,	,	PUNCT
emaj-96	306	10	xyz	xyz	PROPN
emaj-96	306	11	accomplished	accomplish	VERB
emaj-96	306	12	to	to	PART
emaj-96	306	13	recover	recover	VERB
emaj-96	306	14	from	from	ADP
emaj-96	306	15	the	the	DET
emaj-96	306	16	financial	financial	ADJ
emaj-96	306	17	crisis	crisis	NOUN
emaj-96	306	18	with	with	ADP
emaj-96	306	19	the	the	DET
emaj-96	306	20	least	least	ADJ
emaj-96	306	21	amount	amount	NOUN
emaj-96	306	22	of	of	ADP
emaj-96	306	23	damage	damage	NOUN
emaj-96	306	24	during	during	ADP
emaj-96	306	25	the	the	DET
emaj-96	306	26	post	post	ADJ
emaj-96	306	27	-	-	ADJ
emaj-96	306	28	crisis	crisis	ADJ
emaj-96	306	29	period	period	NOUN
emaj-96	306	30	of	of	ADP
emaj-96	306	31	2008	2008	NUM
emaj-96	306	32	-	-	SYM
emaj-96	306	33	2010	2010	NUM
emaj-96	306	34	.	.	PUNCT
emaj-96	307	1	with	with	SCONJ
emaj-96	307	2	this	this	DET
emaj-96	307	3	study	study	NOUN
emaj-96	307	4	conducted	conduct	VERB
emaj-96	307	5	,	,	PUNCT
emaj-96	307	6	it	it	PRON
emaj-96	307	7	is	be	AUX
emaj-96	307	8	observed	observe	VERB
emaj-96	307	9	that	that	SCONJ
emaj-96	307	10	a	a	DET
emaj-96	307	11	company	company	NOUN
emaj-96	307	12	can	can	AUX
emaj-96	307	13	go	go	VERB
emaj-96	307	14	through	through	ADP
emaj-96	307	15	a	a	DET
emaj-96	307	16	financial	financial	ADJ
emaj-96	307	17	crisis	crisis	NOUN
emaj-96	307	18	period	period	NOUN
emaj-96	307	19	with	with	ADP
emaj-96	307	20	the	the	DET
emaj-96	307	21	least	least	ADJ
emaj-96	307	22	amount	amount	NOUN
emaj-96	307	23	of	of	ADP
emaj-96	307	24	damage	damage	NOUN
emaj-96	307	25	by	by	ADP
emaj-96	307	26	employing	employ	VERB
emaj-96	307	27	the	the	DET
emaj-96	307	28	crisis	crisis	NOUN
emaj-96	307	29	management	management	NOUN
emaj-96	307	30	method	method	NOUN
emaj-96	307	31	and	and	CCONJ
emaj-96	307	32	following	follow	VERB
emaj-96	307	33	correct	correct	ADJ
emaj-96	307	34	accounting	accounting	NOUN
emaj-96	307	35	practices	practice	NOUN
emaj-96	307	36	prior	prior	ADV
emaj-96	307	37	to	to	ADP
emaj-96	307	38	and	and	CCONJ
emaj-96	307	39	pursuant	pursuant	ADJ
emaj-96	307	40	to	to	ADP
emaj-96	307	41	the	the	DET
emaj-96	307	42	crisis	crisis	NOUN
emaj-96	307	43	.	.	PUNCT
emaj-96	308	1	thus	thus	ADV
emaj-96	308	2	,	,	PUNCT
emaj-96	308	3	actually	actually	ADV
emaj-96	308	4	organizations	organization	NOUN
emaj-96	308	5	determine	determine	VERB
emaj-96	308	6	their	their	PRON
emaj-96	308	7	own	own	ADJ
emaj-96	308	8	destinies	destiny	NOUN
emaj-96	308	9	.	.	PUNCT
emaj-96	309	1	some	some	DET
emaj-96	309	2	companies	company	NOUN
emaj-96	309	3	panic	panic	VERB
emaj-96	309	4	during	during	ADP
emaj-96	309	5	crisis	crisis	NOUN
emaj-96	309	6	periods	period	NOUN
emaj-96	309	7	and	and	CCONJ
emaj-96	309	8	adopt	adopt	VERB
emaj-96	309	9	flawed	flawed	ADJ
emaj-96	309	10	accounting	accounting	NOUN
emaj-96	309	11	policies	policy	NOUN
emaj-96	309	12	in	in	ADP
emaj-96	309	13	line	line	NOUN
emaj-96	309	14	with	with	ADP
emaj-96	309	15	their	their	PRON
emaj-96	309	16	own	own	ADJ
emaj-96	309	17	interests	interest	NOUN
emaj-96	309	18	,	,	PUNCT
emaj-96	309	19	which	which	PRON
emaj-96	309	20	made	make	VERB
emaj-96	309	21	them	they	PRON
emaj-96	309	22	go	go	VERB
emaj-96	309	23	through	through	ADP
emaj-96	309	24	difficult	difficult	ADJ
emaj-96	309	25	processes	process	NOUN
emaj-96	309	26	and	and	CCONJ
emaj-96	309	27	bring	bring	VERB
emaj-96	309	28	themselves	themselves	PRON
emaj-96	309	29	to	to	ADP
emaj-96	309	30	the	the	DET
emaj-96	309	31	point	point	NOUN
emaj-96	309	32	of	of	ADP
emaj-96	309	33	bankruptcy	bankruptcy	NOUN
emaj-96	309	34	.	.	PUNCT
emaj-96	310	1	on	on	ADP
emaj-96	310	2	the	the	DET
emaj-96	310	3	other	other	ADJ
emaj-96	310	4	side	side	NOUN
emaj-96	310	5	of	of	ADP
emaj-96	310	6	the	the	DET
emaj-96	310	7	coin	coin	NOUN
emaj-96	310	8	,	,	PUNCT
emaj-96	310	9	golden	golden	ADJ
emaj-96	310	10	firms	firm	NOUN
emaj-96	310	11	exist	exist	VERB
emaj-96	310	12	such	such	ADJ
emaj-96	310	13	as	as	ADP
emaj-96	310	14	the	the	DET
emaj-96	310	15	xyz	xyz	PROPN
emaj-96	310	16	company	company	NOUN
emaj-96	310	17	which	which	PRON
emaj-96	310	18	implement	implement	VERB
emaj-96	310	19	correct	correct	ADJ
emaj-96	310	20	accounting	accounting	NOUN
emaj-96	310	21	practices	practice	NOUN
emaj-96	310	22	and	and	CCONJ
emaj-96	310	23	guarantee	guarantee	VERB
emaj-96	310	24	their	their	PRON
emaj-96	310	25	financial	financial	ADJ
emaj-96	310	26	futures	future	NOUN
emaj-96	310	27	.	.	PUNCT
emaj-96	311	1	references	reference	NOUN
emaj-96	311	2	ab	ab	PROPN
emaj-96	311	3	bakanlığı	bakanlığı	PROPN
emaj-96	311	4	(	(	PUNCT
emaj-96	311	5	2011	2011	NUM
emaj-96	311	6	)	)	PUNCT
emaj-96	311	7	;	;	PUNCT
emaj-96	311	8	avrupa	avrupa	PROPN
emaj-96	311	9	birliği	birliği	PROPN
emaj-96	311	10	bakanlığı’nın	bakanlığı’nın	PROPN
emaj-96	311	11	teşkilat	teşkilat	PROPN
emaj-96	311	12	ve	ve	AUX
emaj-96	311	13	görevleri	görevleri	PROPN
emaj-96	311	14	hakkında	hakkında	PROPN
emaj-96	311	15	kanun	kanun	PROPN
emaj-96	311	16	hükmünde	hükmünde	PROPN
emaj-96	311	17	kararname	kararname	PROPN
emaj-96	311	18	;	;	PUNCT
emaj-96	311	19	http://www.mevzuat.gov.tr/mevzuatme	http://www.mevzuat.gov.tr/mevzuatme	X
emaj-96	311	20	tin/4.5.634.pdf	tin/4.5.634.pdf	PROPN
emaj-96	311	21	,	,	PUNCT
emaj-96	311	22	sayı:2	sayı:2	PROPN
emaj-96	311	23	.	.	PROPN
emaj-96	311	24	akerlof	akerlof	PROPN
emaj-96	311	25	,	,	PUNCT
emaj-96	311	26	g.	g.	PROPN
emaj-96	311	27	and	and	CCONJ
emaj-96	311	28	p.m.	p.m.	NOUN
emaj-96	311	29	romer	romer	NOUN
emaj-96	311	30	(	(	PUNCT
emaj-96	311	31	1993	1993	NUM
emaj-96	311	32	)	)	PUNCT
emaj-96	311	33	;	;	PUNCT
emaj-96	311	34	looting	loot	VERB
emaj-96	311	35	:	:	PUNCT
emaj-96	311	36	the	the	DET
emaj-96	311	37	economic	economic	ADJ
emaj-96	311	38	underworld	underworld	NOUN
emaj-96	311	39	of	of	ADP
emaj-96	311	40	bankruptcy	bankruptcy	NOUN
emaj-96	311	41	for	for	ADP
emaj-96	311	42	profit	profit	NOUN
emaj-96	311	43	,	,	PUNCT
emaj-96	312	1	brookings	brookings	PROPN
emaj-96	312	2	http://www.mevzuat.gov.tr/mevzuatmetin/4.5.634.pdf	http://www.mevzuat.gov.tr/mevzuatmetin/4.5.634.pdf	NOUN
emaj-96	312	3	http://www.mevzuat.gov.tr/mevzuatmetin/4.5.634.pdf	http://www.mevzuat.gov.tr/mevzuatmetin/4.5.634.pdf	PROPN
emaj-96	312	4	volume	volume	NOUN
emaj-96	312	5	6	6	NUM
emaj-96	312	6	no	no	DET
emaj-96	312	7	1	1	NUM
emaj-96	312	8	(	(	PUNCT
emaj-96	312	9	2016	2016	NUM
emaj-96	312	10	)	)	PUNCT
emaj-96	312	11	|	|	ADV
emaj-96	312	12	issn	issn	VERB
emaj-96	312	13	2158	2158	NUM
emaj-96	312	14	-	-	SYM
emaj-96	312	15	8708	8708	NUM
emaj-96	312	16	(	(	PUNCT
emaj-96	312	17	online	online	NOUN
emaj-96	312	18	)	)	PUNCT
emaj-96	312	19	|	|	ADV
emaj-96	312	20	doi	doi	X
emaj-96	312	21	10.5195	10.5195	NUM
emaj-96	312	22	/	/	SYM
emaj-96	312	23	emaj.2016.96	emaj.2016.96	NOUN
emaj-96	312	24	|	|	ADV
emaj-96	312	25	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-96	312	26	i̇smail	i̇smail	PROPN
emaj-96	312	27	erkan	erkan	PROPN
emaj-96	312	28	çelik	çelik	PROPN
emaj-96	312	29	emerging	emerge	VERB
emaj-96	312	30	markets	market	NOUN
emaj-96	312	31	journal	journal	NOUN
emaj-96	312	32	|	|	ADV
emaj-96	312	33	p	p	NOUN
emaj-96	312	34	a	a	DET
emaj-96	312	35	g	g	PROPN
emaj-96	312	36	e	e	NOUN
emaj-96	312	37	|57	|57	VERB
emaj-96	312	38	papers	paper	NOUN
emaj-96	312	39	on	on	ADP
emaj-96	312	40	economic	economic	ADJ
emaj-96	312	41	activity	activity	NOUN
emaj-96	312	42	,	,	PUNCT
emaj-96	312	43	no.2	no.2	PROPN
emaj-96	312	44	,	,	PUNCT
emaj-96	312	45	173	173	NUM
emaj-96	312	46	.	.	PUNCT
emaj-96	312	47	aysal	aysal	PROPN
emaj-96	312	48	,	,	PUNCT
emaj-96	312	49	mustafa	mustafa	PROPN
emaj-96	312	50	(	(	PUNCT
emaj-96	312	51	2009	2009	NUM
emaj-96	312	52	)	)	PUNCT
emaj-96	312	53	;	;	PUNCT
emaj-96	312	54	küresel	küresel	PROPN
emaj-96	312	55	ekonomik	ekonomik	ADJ
emaj-96	312	56	krizler	krizler	NOUN
emaj-96	312	57	ve	ve	PROPN
emaj-96	312	58	muhasebe	muhasebe	PROPN
emaj-96	312	59	standartları	standartları	NOUN
emaj-96	312	60	,	,	PUNCT
emaj-96	312	61	tmud	tmud	NOUN
emaj-96	312	62	,	,	PUNCT
emaj-96	312	63	www.tmud.org.tr/userfiles/file/aysa	www.tmud.org.tr/userfiles/file/aysa	X
emaj-96	312	64	nsunum.ppt	nsunum.ppt	X
emaj-96	312	65	(	(	PUNCT
emaj-96	312	66	01.12.2009	01.12.2009	NUM
emaj-96	312	67	)	)	PUNCT
emaj-96	312	68	.	.	PUNCT
emaj-96	313	1	barrett	barrett	PROPN
emaj-96	313	2	,	,	PUNCT
emaj-96	313	3	p	p	X
emaj-96	313	4	(	(	PUNCT
emaj-96	313	5	2010	2010	NUM
emaj-96	313	6	)	)	PUNCT
emaj-96	313	7	;	;	PUNCT
emaj-96	313	8	performance	performance	NOUN
emaj-96	313	9	auditing	audit	VERB
emaj-96	313	10	what	what	DET
emaj-96	313	11	value	value	NOUN
emaj-96	313	12	?	?	PUNCT
emaj-96	313	13	,	,	PUNCT
emaj-96	313	14	public	public	ADJ
emaj-96	313	15	money	money	NOUN
emaj-96	313	16	and	and	CCONJ
emaj-96	313	17	management	management	NOUN
emaj-96	313	18	,	,	PUNCT
emaj-96	313	19	vol	vol	NOUN
emaj-96	313	20	.	.	PROPN
emaj-96	313	21	30	30	NUM
emaj-96	313	22	,	,	PUNCT
emaj-96	313	23	no	no	INTJ
emaj-96	313	24	:	:	PUNCT
emaj-96	313	25	5	5	NUM
emaj-96	313	26	,	,	PUNCT
emaj-96	313	27	pp	pp	ADJ
emaj-96	313	28	.	.	PUNCT
emaj-96	314	1	271	271	NUM
emaj-96	314	2	278	278	NUM
emaj-96	314	3	.	.	PUNCT
emaj-96	315	1	can	can	AUX
emaj-96	315	2	,	,	PUNCT
emaj-96	315	3	ahmet	ahmet	PROPN
emaj-96	315	4	vecdi	vecdi	NOUN
emaj-96	315	5	(	(	PUNCT
emaj-96	315	6	2010	2010	NUM
emaj-96	315	7	)	)	PUNCT
emaj-96	315	8	;	;	PUNCT
emaj-96	315	9	krizin	krizin	PROPN
emaj-96	315	10	muhasebesi	muhasebesi	PROPN
emaj-96	315	11	ve	ve	PROPN
emaj-96	315	12	muhasebenin	muhasebenin	PROPN
emaj-96	315	13	krizi	krizi	PROPN
emaj-96	315	14	;	;	PUNCT
emaj-96	315	15	http://archive.ismmmo.org.tr/docs/mali	http://archive.ismmmo.org.tr/docs/mali	VERB
emaj-96	315	16	cozum/97malicozum/2%20ahmet%20v	cozum/97malicozum/2%20ahmet%20v	NOUN
emaj-96	315	17	ecdi%20can.pdf	ecdi%20can.pdf	PROPN
emaj-96	315	18	,	,	PUNCT
emaj-96	315	19	sayı	sayı	NOUN
emaj-96	315	20	:	:	PUNCT
emaj-96	315	21	97	97	NUM
emaj-96	315	22	2010	2010	NUM
emaj-96	315	23	.	.	PUNCT
emaj-96	316	1	darman	darman	PROPN
emaj-96	316	2	,	,	PUNCT
emaj-96	316	3	güler	güler	PROPN
emaj-96	316	4	manisalı	manisalı	NOUN
emaj-96	316	5	(	(	PUNCT
emaj-96	316	6	2004	2004	NUM
emaj-96	316	7	)	)	PUNCT
emaj-96	316	8	;	;	PUNCT
emaj-96	316	9	uluslararası	uluslararası	PROPN
emaj-96	316	10	finansal	finansal	PROPN
emaj-96	316	11	raporlama	raporlama	PROPN
emaj-96	316	12	standartlarının	standartlarının	PROPN
emaj-96	316	13	kurumsal	kurumsal	PROPN
emaj-96	316	14	yönetim	yönetim	PROPN
emaj-96	316	15	üzerindeki	üzerindeki	PROPN
emaj-96	316	16	etkileri	etkileri	PROPN
emaj-96	316	17	;	;	PUNCT
emaj-96	316	18	http://www.cgscenter.org/doc/ufrsni	http://www.cgscenter.org/doc/ufrsni	ADJ
emaj-96	316	19	nkurumsalyonetimuzerinde	nkurumsalyonetimuzerinde	ADJ
emaj-96	316	20	etkileri.pdf	etkileri.pdf	NOUN
emaj-96	316	21	,	,	PUNCT
emaj-96	316	22	5	5	NUM
emaj-96	316	23	kasım	kasım	NOUN
emaj-96	316	24	2004	2004	NUM
emaj-96	316	25	.	.	PUNCT
emaj-96	317	1	daştan	daştan	PROPN
emaj-96	317	2	,	,	PUNCT
emaj-96	317	3	abdulkadir	abdulkadir	NOUN
emaj-96	317	4	.	.	PUNCT
emaj-96	318	1	(	(	PUNCT
emaj-96	318	2	2009	2009	NUM
emaj-96	318	3	)	)	PUNCT
emaj-96	318	4	;	;	PUNCT
emaj-96	318	5	ekonomik	ekonomik	PROPN
emaj-96	318	6	kriz	kriz	PROPN
emaj-96	318	7	dönemlerinde	dönemlerinde	PROPN
emaj-96	318	8	muhasebe	muhasebe	NOUN
emaj-96	318	9	bilgi	bilgi	PROPN
emaj-96	319	1	sisteminin	sisteminin	PROPN
emaj-96	319	2	i̇şletmelerdeki	i̇şletmelerdeki	PROPN
emaj-96	319	3	rolü	rolü	NOUN
emaj-96	319	4	ve	ve	AUX
emaj-96	319	5	kriz	kriz	PROPN
emaj-96	319	6	yönetimine	yönetimine	PROPN
emaj-96	319	7	katkısı	katkısı	PROPN
emaj-96	319	8	”	"	PUNCT
emaj-96	319	9	,	,	PUNCT
emaj-96	319	10	muhasebe	muhasebe	NOUN
emaj-96	319	11	ve	ve	VERB
emaj-96	319	12	denetime	denetime	NOUN
emaj-96	319	13	bakış	bakış	PROPN
emaj-96	319	14	,	,	PUNCT
emaj-96	319	15	yıl	yıl	NOUN
emaj-96	319	16	:	:	PUNCT
emaj-96	319	17	9	9	NUM
emaj-96	319	18	,	,	PUNCT
emaj-96	319	19	sayı	sayı	ADJ
emaj-96	319	20	:	:	PUNCT
emaj-96	319	21	28	28	NUM
emaj-96	319	22	(	(	PUNCT
emaj-96	319	23	nisan	nisan	PROPN
emaj-96	319	24	sayısı	sayısı	PROPN
emaj-96	319	25	)	)	PUNCT
emaj-96	319	26	,	,	PUNCT
emaj-96	319	27	ss	ss	NOUN
emaj-96	319	28	.	.	PROPN
emaj-96	319	29	57	57	NUM
emaj-96	319	30	-	-	SYM
emaj-96	319	31	72	72	NUM
emaj-96	319	32	.	.	PUNCT
emaj-96	320	1	delice	delice	PROPN
emaj-96	320	2	,	,	PUNCT
emaj-96	320	3	güven	güven	PROPN
emaj-96	320	4	(	(	PUNCT
emaj-96	320	5	2003	2003	NUM
emaj-96	320	6	)	)	PUNCT
emaj-96	320	7	;	;	PUNCT
emaj-96	320	8	fi̇nansal	fi̇nansal	ADJ
emaj-96	320	9	kri̇zler	kri̇zler	NOUN
emaj-96	320	10	:	:	PUNCT
emaj-96	320	11	teori̇k	teori̇k	X
emaj-96	320	12	ve	ve	VERB
emaj-96	320	13	tari̇hsel	tari̇hsel	X
emaj-96	320	14	bi̇r	bi̇r	X
emaj-96	320	15	perspekti̇f	perspekti̇f	NOUN
emaj-96	320	16	;	;	PUNCT
emaj-96	320	17	http://iibf.erciyes.edu.tr/dergi/sayi20/de	http://iibf.erciyes.edu.tr/dergi/sayi20/de	PROPN
emaj-96	320	18	lice.pdf	lice.pdf	PROPN
emaj-96	320	19	,	,	PUNCT
emaj-96	320	20	erciyes	erciye	NOUN
emaj-96	320	21	üniversitesi	üniversitesi	NOUN
emaj-96	320	22	i̇ktisadi	i̇ktisadi	NOUN
emaj-96	320	23	ve	ve	ADP
emaj-96	320	24	i̇dari	i̇dari	ADJ
emaj-96	320	25	bilimler	bilimler	PROPN
emaj-96	320	26	fakültesi	fakültesi	PROPN
emaj-96	320	27	dergisi	dergisi	PROPN
emaj-96	320	28	,	,	PUNCT
emaj-96	320	29	sayı	sayı	ADJ
emaj-96	320	30	:	:	PUNCT
emaj-96	320	31	20	20	NUM
emaj-96	320	32	,	,	PUNCT
emaj-96	320	33	ocak	ocak	NOUN
emaj-96	320	34	-	-	PUNCT
emaj-96	320	35	haziran	haziran	NOUN
emaj-96	320	36	2003	2003	NUM
emaj-96	320	37	.	.	PUNCT
emaj-96	321	1	-s	-s	X
emaj-96	321	2	.	.	PUNCT
emaj-96	321	3	5781	5781	NUM
emaj-96	321	4	.	.	PUNCT
emaj-96	322	1	durukan	durukan	PROPN
emaj-96	322	2	,	,	PUNCT
emaj-96	322	3	m.banu	m.banu	PUNCT
emaj-96	322	4	(	(	PUNCT
emaj-96	322	5	2009	2009	NUM
emaj-96	322	6	)	)	PUNCT
emaj-96	322	7	;	;	PUNCT
emaj-96	322	8	finansal	finansal	PROPN
emaj-96	322	9	kriz	kriz	PROPN
emaj-96	322	10	ve	ve	AUX
emaj-96	322	11	muhasebe	muhasebe	VERB
emaj-96	322	12	:	:	PUNCT
emaj-96	322	13	kim	kim	PROPN
emaj-96	322	14	i̇çin	i̇çin	PROPN
emaj-96	322	15	muhasebe	muhasebe	PROPN
emaj-96	322	16	?	?	PUNCT
emaj-96	322	17	;	;	PUNCT
emaj-96	322	18	mali	mali	VERB
emaj-96	322	19	ufuklar	ufuklar	ADJ
emaj-96	322	20	45	45	NUM
emaj-96	322	21	(	(	PUNCT
emaj-96	322	22	temmuz	temmuz	NOUN
emaj-96	322	23	-	-	PUNCT
emaj-96	322	24	aralık	aralık	NOUN
emaj-96	322	25	2009	2009	NUM
emaj-96	322	26	)	)	PUNCT
emaj-96	322	27	:	:	PUNCT
emaj-96	322	28	11	11	NUM
emaj-96	322	29	-	-	SYM
emaj-96	322	30	28	28	NUM
emaj-96	322	31	frankel	frankel	PROPN
emaj-96	322	32	jeffrey	jeffrey	PROPN
emaj-96	322	33	,	,	PUNCT
emaj-96	322	34	a.	a.	PROPN
emaj-96	322	35	,rose	,rose	PROPN
emaj-96	322	36	,	,	PUNCT
emaj-96	322	37	andrew	andrew	PROPN
emaj-96	322	38	k	k	PROPN
emaj-96	322	39	(	(	PUNCT
emaj-96	322	40	1996	1996	NUM
emaj-96	322	41	)	)	PUNCT
emaj-96	322	42	;	;	PUNCT
emaj-96	322	43	currency	currency	NOUN
emaj-96	322	44	crashes	crash	VERB
emaj-96	322	45	in	in	ADP
emaj-96	322	46	emerging	emerge	VERB
emaj-96	322	47	markets	market	NOUN
emaj-96	322	48	:	:	PUNCT
emaj-96	322	49	an	an	DET
emaj-96	322	50	empirical	empirical	ADJ
emaj-96	322	51	treatment	treatment	NOUN
emaj-96	322	52	;	;	PUNCT
emaj-96	322	53	http://web.calstatela.edu/faculty/rcastil/	http://web.calstatela.edu/faculty/rcastil/	PROPN
emaj-96	322	54	econ462	econ462	PROPN
emaj-96	322	55	/	/	SYM
emaj-96	322	56	frankel.pdf	frankel.pdf	NOUN
emaj-96	322	57	,	,	PUNCT
emaj-96	322	58	journal	journal	NOUN
emaj-96	322	59	of	of	ADP
emaj-96	322	60	international	international	ADJ
emaj-96	322	61	economics	economic	NOUN
emaj-96	322	62	41	41	NUM
emaj-96	322	63	(	(	PUNCT
emaj-96	322	64	1996	1996	NUM
emaj-96	322	65	)	)	PUNCT
emaj-96	322	66	351	351	NUM
emaj-96	322	67	-	-	SYM
emaj-96	322	68	366	366	NUM
emaj-96	322	69	.	.	PUNCT
emaj-96	323	1	gökgöz	gökgöz	PROPN
emaj-96	323	2	,	,	PUNCT
emaj-96	323	3	ahmet	ahmet	PROPN
emaj-96	323	4	(	(	PUNCT
emaj-96	323	5	2012	2012	NUM
emaj-96	323	6	)	)	PUNCT
emaj-96	323	7	;	;	PUNCT
emaj-96	323	8	küresel	küresel	PROPN
emaj-96	323	9	finansal	finansal	PROPN
emaj-96	323	10	krizin	krizin	PROPN
emaj-96	323	11	muhasebe	muhasebe	PROPN
emaj-96	323	12	temelli	temelli	PROPN
emaj-96	323	13	nedenleri	nedenleri	PROPN
emaj-96	323	14	bağlamında	bağlamında	PROPN
emaj-96	323	15	kurumsal	kurumsal	PROPN
emaj-96	323	16	yönetim	yönetim	PROPN
emaj-96	323	17	ve	ve	VERB
emaj-96	323	18	muhasebe	muhasebe	NOUN
emaj-96	323	19	meslek	meslek	NOUN
emaj-96	323	20	etiğinin	etiğinin	PROPN
emaj-96	323	21	önemi	önemi	PROPN
emaj-96	323	22	;	;	PUNCT
emaj-96	323	23	atatürk	atatürk	PROPN
emaj-96	323	24	üniversitesi	üniversitesi	PROPN
emaj-96	323	25	i̇ktisadi	i̇ktisadi	PROPN
emaj-96	323	26	ve	ve	ADP
emaj-96	323	27	i̇dari	i̇dari	ADJ
emaj-96	323	28	bilimler	bilimler	PROPN
emaj-96	323	29	dergisi	dergisi	PROPN
emaj-96	323	30	,	,	PUNCT
emaj-96	323	31	cilt	cilt	VERB
emaj-96	323	32	:	:	PUNCT
emaj-96	323	33	26	26	NUM
emaj-96	323	34	,	,	PUNCT
emaj-96	323	35	sayı	sayı	ADJ
emaj-96	323	36	:	:	PUNCT
emaj-96	323	37	3	3	NUM
emaj-96	323	38	-	-	SYM
emaj-96	323	39	4	4	NUM
emaj-96	323	40	,	,	PUNCT
emaj-96	323	41	2012	2012	NUM
emaj-96	323	42	.	.	PUNCT
emaj-96	324	1	kibritçioğlu	kibritçioğlu	NOUN
emaj-96	324	2	,	,	PUNCT
emaj-96	324	3	bengi	bengi	PROPN
emaj-96	324	4	(	(	PUNCT
emaj-96	324	5	2000	2000	NUM
emaj-96	324	6	)	)	PUNCT
emaj-96	324	7	;	;	PUNCT
emaj-96	324	8	finansal	finansal	PROPN
emaj-96	324	9	krizler	krizler	PROPN
emaj-96	324	10	,	,	PUNCT
emaj-96	324	11	belirleyicileri	belirleyicileri	PROPN
emaj-96	324	12	,	,	PUNCT
emaj-96	324	13	öngörülebilirliği	öngörülebilirliği	VERB
emaj-96	324	14	ve	ve	AUX
emaj-96	324	15	yayılma	yayılma	NOUN
emaj-96	324	16	etkisi	etkisi	VERB
emaj-96	324	17	,	,	PUNCT
emaj-96	324	18	ankara	ankara	PROPN
emaj-96	324	19	:	:	PUNCT
emaj-96	324	20	hazine	hazine	NOUN
emaj-96	324	21	müsteşarlığı	müsteşarlığı	NOUN
emaj-96	324	22	,	,	PUNCT
emaj-96	324	23	yayınlanmamış	yayınlanmamış	ADJ
emaj-96	324	24	uzmanlık	uzmanlık	ADJ
emaj-96	324	25	tezi	tezi	NOUN
emaj-96	324	26	.	.	PUNCT
emaj-96	325	1	köse	köse	PROPN
emaj-96	325	2	,	,	PUNCT
emaj-96	325	3	h.	h.	PROPN
emaj-96	325	4	ömer	ömer	PROPN
emaj-96	325	5	(	(	PUNCT
emaj-96	325	6	2012	2012	NUM
emaj-96	325	7	)	)	PUNCT
emaj-96	325	8	;	;	PUNCT
emaj-96	325	9	küresel	küresel	PROPN
emaj-96	325	10	krizle	krizle	PROPN
emaj-96	325	11	mücadelede	mücadelede	PROPN
emaj-96	325	12	denetimin	denetimin	PROPN
emaj-96	325	13	önemi	önemi	PROPN
emaj-96	325	14	ve	ve	VERB
emaj-96	325	15	yüksek	yüksek	NOUN
emaj-96	325	16	denetim	denetim	ADJ
emaj-96	325	17	kurumlarının	kurumlarının	NOUN
emaj-96	325	18	rolü	rolü	NOUN
emaj-96	325	19	;	;	PUNCT
emaj-96	325	20	https://earsiv.anadolu.edu.tr/xmlui/bitst	https://earsiv.anadolu.edu.tr/xmlui/bitst	PROPN
emaj-96	325	21	ream	ream	NOUN
emaj-96	325	22	/	/	SYM
emaj-96	325	23	handle/11421/145/2012	handle/11421/145/2012	NOUN
emaj-96	325	24	-	-	PUNCT
emaj-96	325	25	0307%5b1%5d.pdf?sequence=1	0307%5b1%5d.pdf?sequence=1	NUM
emaj-96	325	26	hyperlink	hyperlink	NOUN
emaj-96	325	27	,	,	PUNCT
emaj-96	325	28	anadolu	anadolu	PROPN
emaj-96	325	29	üniversitesi	üniversitesi	PROPN
emaj-96	325	30	sosyal	sosyal	PROPN
emaj-96	325	31	bilimler	bilimler	PROPN
emaj-96	325	32	dergisi	dergisi	VERB
emaj-96	325	33	,	,	PUNCT
emaj-96	325	34	cilt	cilt	ADJ
emaj-96	325	35	/	/	SYM
emaj-96	325	36	vol	vol	NOUN
emaj-96	325	37	.	.	PUNCT
emaj-96	325	38	:	:	PUNCT
emaj-96	325	39	12	12	NUM
emaj-96	325	40	sayı	sayı	NOUN
emaj-96	325	41	:	:	PUNCT
emaj-96	325	42	3	3	NUM
emaj-96	325	43	(	(	PUNCT
emaj-96	325	44	93	93	NUM
emaj-96	325	45	-	-	SYM
emaj-96	325	46	108	108	NUM
emaj-96	325	47	)	)	PUNCT
emaj-96	325	48	.	.	PUNCT
emaj-96	326	1	pusti	pusti	PROPN
emaj-96	326	2	,	,	PUNCT
emaj-96	326	3	müge	müge	PROPN
emaj-96	326	4	(	(	PUNCT
emaj-96	326	5	2013	2013	NUM
emaj-96	326	6	)	)	PUNCT
emaj-96	326	7	;	;	PUNCT
emaj-96	326	8	krizlerin	krizlerin	PROPN
emaj-96	326	9	anatomisi	anatomisi	VERB
emaj-96	326	10	ve	ve	VERB
emaj-96	326	11	türkiye’de	türkiye’de	ADJ
emaj-96	326	12	2001	2001	NUM
emaj-96	326	13	-	-	SYM
emaj-96	326	14	2008	2008	NUM
emaj-96	326	15	finansalekonomik	finansalekonomik	NOUN
emaj-96	326	16	krizleri	krizleri	PROPN
emaj-96	326	17	üzerine	üzerine	PROPN
emaj-96	326	18	bir	bir	PROPN
emaj-96	326	19	i̇nceleme	i̇nceleme	NOUN
emaj-96	326	20	;	;	PUNCT
emaj-96	326	21	t.c	t.c	PROPN
emaj-96	326	22	.	.	PROPN
emaj-96	326	23	atılım	atılım	VERB
emaj-96	326	24	üniversitesi	üniversitesi	PROPN
emaj-96	326	25	sosyal	sosyal	PROPN
emaj-96	326	26	bilimler	bilimler	PROPN
emaj-96	326	27	enstitüsü	enstitüsü	PROPN
emaj-96	326	28	i̇şletme	i̇şletme	VERB
emaj-96	326	29	yönetimi	yönetimi	PROPN
emaj-96	326	30	anabilim	anabilim	PROPN
emaj-96	326	31	dalı	dalı	PROPN
emaj-96	326	32	,	,	PUNCT
emaj-96	326	33	ankara	ankara	PROPN
emaj-96	326	34	,	,	PUNCT
emaj-96	326	35	2013	2013	NUM
emaj-96	326	36	.	.	PUNCT
emaj-96	327	1	saçan	saçan	PROPN
emaj-96	327	2	,	,	PUNCT
emaj-96	327	3	erdem	erdem	NOUN
emaj-96	327	4	(	(	PUNCT
emaj-96	327	5	2014	2014	NUM
emaj-96	327	6	)	)	PUNCT
emaj-96	327	7	;	;	PUNCT
emaj-96	327	8	türkiye’de	türkiye’de	PROPN
emaj-96	327	9	bankacılar	bankacılar	ADJ
emaj-96	327	10	açısından	açısından	ADJ
emaj-96	327	11	gerçeğe	gerçeğe	NOUN
emaj-96	327	12	uygun	uygun	VERB
emaj-96	327	13	değer	değer	ADJ
emaj-96	327	14	muhasebesinin	muhasebesinin	PROPN
emaj-96	327	15	yaşanan	yaşanan	NOUN
emaj-96	327	16	finansal	finansal	PROPN
emaj-96	327	17	krizlerdeki	krizlerdeki	PROPN
emaj-96	327	18	rolü	rolü	PROPN
emaj-96	327	19	;	;	PUNCT
emaj-96	327	20	http://archive.ismmmo.org.tr/docs/mali	http://archive.ismmmo.org.tr/docs/mali	VERB
emaj-96	327	21	cozum/126malicozum/006_erdem_sa	cozum/126malicozum/006_erdem_sa	X
emaj-96	327	22	c%c4%9fan.pdf	c%c4%9fan.pdf	PROPN
emaj-96	327	23	,	,	PUNCT
emaj-96	327	24	yıldız	yıldız	PROPN
emaj-96	327	25	teknik	teknik	PROPN
emaj-96	327	26	üniversitesi	üniversitesi	PROPN
emaj-96	327	27	,	,	PUNCT
emaj-96	327	28	sosyal	sosyal	PROPN
emaj-96	327	29	bilimler	bilimler	PROPN
emaj-96	327	30	enstitüsü	enstitüsü	PROPN
emaj-96	327	31	,	,	PUNCT
emaj-96	328	1	muhasebe	muhasebe	VERB
emaj-96	328	2	finansman	finansman	ADJ
emaj-96	328	3	doktora	doktora	NOUN
emaj-96	328	4	programı	programı	PROPN
emaj-96	328	5	.	.	PUNCT
emaj-96	329	1	sönmez	sönmez	PROPN
emaj-96	329	2	,	,	PUNCT
emaj-96	329	3	sinan	sinan	PROPN
emaj-96	329	4	(	(	PUNCT
emaj-96	329	5	2013	2013	NUM
emaj-96	329	6	)	)	PUNCT
emaj-96	329	7	;	;	PUNCT
emaj-96	329	8	ekonomik	ekonomik	VERB
emaj-96	329	9	ve	ve	PROPN
emaj-96	329	10	finansal	finansal	PROPN
emaj-96	329	11	krizler	krizler	PROPN
emaj-96	329	12	dünyasında	dünyasında	PROPN
emaj-96	329	13	kısa	kısa	PROPN
emaj-96	329	14	bir	bir	PROPN
emaj-96	329	15	gezinti	gezinti	PROPN
emaj-96	329	16	;	;	PUNCT
emaj-96	329	17	http://ebulten.library.atilim.edu.tr/sayi/	http://ebulten.library.atilim.edu.tr/sayi/	NOUN
emaj-96	329	18	2013	2013	NUM
emaj-96	329	19	-	-	SYM
emaj-96	329	20	10?sayfa=3	10?sayfa=3	NUM
emaj-96	329	21	,	,	PUNCT
emaj-96	329	22	cumhuriyet	cumhuriyet	ADV
emaj-96	329	23	gazetesi	gazetesi	PROPN
emaj-96	329	24	bilim	bilim	PROPN
emaj-96	329	25	teknoloji	teknoloji	PROPN
emaj-96	329	26	eki	eki	PROPN
emaj-96	329	27	,	,	PUNCT
emaj-96	329	28	sayı:31	sayı:31	PROPN
emaj-96	329	29	,	,	PUNCT
emaj-96	329	30	ekim	ekim	PROPN
emaj-96	329	31	2013	2013	NUM
emaj-96	329	32	.	.	PUNCT
emaj-96	330	1	spence	spence	NOUN
emaj-96	330	2	,	,	PUNCT
emaj-96	330	3	m.	m.	NOUN
emaj-96	330	4	(	(	PUNCT
emaj-96	330	5	2008	2008	NUM
emaj-96	330	6	)	)	PUNCT
emaj-96	330	7	;	;	PUNCT
emaj-96	330	8	zor	zor	PROPN
emaj-96	330	9	zamanlardan	zamanlardan	NOUN
emaj-96	330	10	etkin	etkin	VERB
emaj-96	330	11	küresel	küresel	PROPN
emaj-96	330	12	yönetim	yönetim	PROPN
emaj-96	330	13	,	,	PUNCT
emaj-96	330	14	küresel	küresel	PROPN
emaj-96	330	15	kriz	kriz	PROPN
emaj-96	330	16	ve	ve	PROPN
emaj-96	330	17	sonrası	sonrası	PROPN
emaj-96	330	18	,	,	PUNCT
emaj-96	330	19	turkishtime	turkishtime	NOUN
emaj-96	330	20	,	,	PUNCT
emaj-96	330	21	om	om	PROPN
emaj-96	330	22	yayıncılık	yayıncılık	NOUN
emaj-96	330	23	,	,	PUNCT
emaj-96	330	24	i̇stanbul	i̇stanbul	ADV
emaj-96	330	25	,	,	PUNCT
emaj-96	330	26	ss.25	ss.25	NOUN
emaj-96	330	27	-	-	PUNCT
emaj-96	330	28	27	27	NUM
emaj-96	330	29	.	.	PUNCT
emaj-96	331	1	stiglitz	stiglitz	PROPN
emaj-96	331	2	,	,	PUNCT
emaj-96	331	3	j.	j.	PROPN
emaj-96	331	4	(	(	PUNCT
emaj-96	331	5	2008	2008	NUM
emaj-96	331	6	)	)	PUNCT
emaj-96	331	7	,	,	PUNCT
emaj-96	331	8	“	"	PUNCT
emaj-96	331	9	çıkış	çıkış	NOUN
emaj-96	331	10	yolu	yolu	NOUN
emaj-96	331	11	”	"	PUNCT
emaj-96	331	12	,	,	PUNCT
emaj-96	331	13	küresel	küresel	PROPN
emaj-96	331	14	kriz	kriz	PROPN
emaj-96	331	15	ve	ve	PROPN
emaj-96	331	16	sonrası	sonrası	PROPN
emaj-96	331	17	,	,	PUNCT
emaj-96	331	18	turkishtime	turkishtime	NOUN
emaj-96	331	19	,	,	PUNCT
emaj-96	331	20	om	om	PROPN
emaj-96	331	21	yayıncılık	yayıncılık	NOUN
emaj-96	331	22	,	,	PUNCT
emaj-96	331	23	i̇stanbul	i̇stanbul	ADV
emaj-96	331	24	,	,	PUNCT
emaj-96	331	25	ss.5	ss.5	PROPN
emaj-96	331	26	-	-	PUNCT
emaj-96	331	27	12	12	NUM
emaj-96	331	28	.	.	PUNCT
emaj-96	332	1	topbaş	topbaş	PROPN
emaj-96	332	2	,	,	PUNCT
emaj-96	332	3	neslihan	neslihan	NOUN
emaj-96	332	4	(	(	PUNCT
emaj-96	332	5	2009	2009	NUM
emaj-96	332	6	)	)	PUNCT
emaj-96	332	7	;	;	PUNCT
emaj-96	332	8	finansal	finansal	PROPN
emaj-96	332	9	kriz	kriz	PROPN
emaj-96	332	10	ortamında	ortamında	PROPN
emaj-96	332	11	bankaların	bankaların	PROPN
emaj-96	332	12	muhasebe	muhasebe	NOUN
emaj-96	332	13	sistemlerinde	sistemlerinde	NOUN
emaj-96	332	14	gerçeğe	gerçeğe	NOUN
emaj-96	332	15	uygun	uygun	VERB
emaj-96	332	16	değerleme	değerleme	PROPN
emaj-96	332	17	yönteminin	yönteminin	PROPN
emaj-96	332	18	etkileri	etkileri	PROPN
emaj-96	332	19	;	;	PUNCT
emaj-96	332	20	http://www.tmud.org.tr/userfiles/file/aysansunum.ppt	http://www.tmud.org.tr/userfiles/file/aysansunum.ppt	AUX
emaj-96	332	21	http://www.tmud.org.tr/userfiles/file/aysansunum.ppt	http://www.tmud.org.tr/userfiles/file/aysansunum.ppt	PROPN
emaj-96	332	22	http://archive.ismmmo.org.tr/docs/malicozum/97malicozum/2%20ahmet%20vecdi%20can.pdf	http://archive.ismmmo.org.tr/docs/malicozum/97malicozum/2%20ahmet%20vecdi%20can.pdf	PROPN
emaj-96	332	23	http://archive.ismmmo.org.tr/docs/malicozum/97malicozum/2%20ahmet%20vecdi%20can.pdf	http://archive.ismmmo.org.tr/docs/malicozum/97malicozum/2%20ahmet%20vecdi%20can.pdf	PROPN
emaj-96	332	24	http://archive.ismmmo.org.tr/docs/malicozum/97malicozum/2%20ahmet%20vecdi%20can.pdf	http://archive.ismmmo.org.tr/docs/malicozum/97malicozum/2%20ahmet%20vecdi%20can.pdf	PROPN
emaj-96	332	25	http://www.cgscenter.org/doc/ufrsninkurumsalyonetimuzerindeetkileri.pdf	http://www.cgscenter.org/doc/ufrsninkurumsalyonetimuzerindeetkileri.pdf	PROPN
emaj-96	332	26	http://www.cgscenter.org/doc/ufrsninkurumsalyonetimuzerindeetkileri.pdf	http://www.cgscenter.org/doc/ufrsninkurumsalyonetimuzerindeetkileri.pdf	PROPN
emaj-96	332	27	http://www.cgscenter.org/doc/ufrsninkurumsalyonetimuzerindeetkileri.pdf	http://www.cgscenter.org/doc/ufrsninkurumsalyonetimuzerindeetkileri.pdf	PROPN
emaj-96	332	28	http://iibf.erciyes.edu.tr/dergi/sayi20/delice.pdf	http://iibf.erciyes.edu.tr/dergi/sayi20/delice.pdf	PROPN
emaj-96	332	29	http://iibf.erciyes.edu.tr/dergi/sayi20/delice.pdf	http://iibf.erciyes.edu.tr/dergi/sayi20/delice.pdf	PROPN
emaj-96	332	30	http://web.calstatela.edu/faculty/rcastil/econ462/frankel.pdf	http://web.calstatela.edu/faculty/rcastil/econ462/frankel.pdf	PROPN
emaj-96	332	31	http://web.calstatela.edu/faculty/rcastil/econ462/frankel.pdf	http://web.calstatela.edu/faculty/rcastil/econ462/frankel.pdf	PROPN
emaj-96	332	32	https://earsiv.anadolu.edu.tr/xmlui/bitstream/handle/11421/145/2012-03-07%5b1%5d.pdf?sequence=1&isallowed=y	https://earsiv.anadolu.edu.tr/xmlui/bitstream/handle/11421/145/2012-03-07%5b1%5d.pdf?sequence=1&isallowed=y	NOUN
emaj-96	332	33	https://earsiv.anadolu.edu.tr/xmlui/bitstream/handle/11421/145/2012-03-07%5b1%5d.pdf?sequence=1&isallowed=y	https://earsiv.anadolu.edu.tr/xmlui/bitstream/handle/11421/145/2012-03-07%5b1%5d.pdf?sequence=1&isallowed=y	NOUN
emaj-96	332	34	https://earsiv.anadolu.edu.tr/xmlui/bitstream/handle/11421/145/2012-03-07%5b1%5d.pdf?sequence=1&isallowed=y	https://earsiv.anadolu.edu.tr/xmlui/bitstream/handle/11421/145/2012-03-07%5b1%5d.pdf?sequence=1&isallowed=y	NOUN
emaj-96	332	35	https://earsiv.anadolu.edu.tr/xmlui/bitstream/handle/11421/145/2012-03-07%5b1%5d.pdf?sequence=1&isallowed=y	https://earsiv.anadolu.edu.tr/xmlui/bitstream/handle/11421/145/2012-03-07%5b1%5d.pdf?sequence=1&isallowed=y	NOUN
emaj-96	332	36	http://archive.ismmmo.org.tr/docs/malicozum/126malicozum/006_erdem_sac%c4%9fan.pdf	http://archive.ismmmo.org.tr/docs/malicozum/126malicozum/006_erdem_sac%c4%9fan.pdf	PROPN
emaj-96	332	37	http://archive.ismmmo.org.tr/docs/malicozum/126malicozum/006_erdem_sac%c4%9fan.pdf	http://archive.ismmmo.org.tr/docs/malicozum/126malicozum/006_erdem_sac%c4%9fan.pdf	PROPN
emaj-96	332	38	http://archive.ismmmo.org.tr/docs/malicozum/126malicozum/006_erdem_sac%c4%9fan.pdf	http://archive.ismmmo.org.tr/docs/malicozum/126malicozum/006_erdem_sac%c4%9fan.pdf	PROPN
emaj-96	332	39	http://ebulten.library.atilim.edu.tr/sayi/2013-10?sayfa=3	http://ebulten.library.atilim.edu.tr/sayi/2013-10?sayfa=3	PRON
emaj-96	332	40	http://ebulten.library.atilim.edu.tr/sayi/2013-10?sayfa=3	http://ebulten.library.atilim.edu.tr/sayi/2013-10?sayfa=3	PRON
emaj-96	332	41	volume	volume	NOUN
emaj-96	332	42	6	6	NUM
emaj-96	332	43	no	no	DET
emaj-96	332	44	1	1	NUM
emaj-96	332	45	(	(	PUNCT
emaj-96	332	46	2016	2016	NUM
emaj-96	332	47	)	)	PUNCT
emaj-96	332	48	|	|	ADV
emaj-96	332	49	issn	issn	VERB
emaj-96	332	50	2158	2158	NUM
emaj-96	332	51	-	-	SYM
emaj-96	332	52	8708	8708	NUM
emaj-96	332	53	(	(	PUNCT
emaj-96	332	54	online	online	NOUN
emaj-96	332	55	)	)	PUNCT
emaj-96	332	56	|	|	ADV
emaj-96	332	57	doi	doi	X
emaj-96	332	58	10.5195	10.5195	NUM
emaj-96	332	59	/	/	SYM
emaj-96	332	60	emaj.2016.96	emaj.2016.96	NOUN
emaj-96	332	61	|	|	ADV
emaj-96	332	62	http://emaj.pitt.edu	http://emaj.pitt.edu	VERB
emaj-96	332	63	the	the	DET
emaj-96	332	64	relationship	relationship	NOUN
emaj-96	332	65	between	between	ADP
emaj-96	332	66	accounting	accounting	NOUN
emaj-96	332	67	practices	practice	NOUN
emaj-96	332	68	and	and	CCONJ
emaj-96	332	69	effects	effect	NOUN
emaj-96	332	70	of	of	ADP
emaj-96	332	71	financial	financial	ADJ
emaj-96	332	72	crisis	crisis	NOUN
emaj-96	332	73	in	in	ADP
emaj-96	332	74	turkey	turkey	NOUN
emaj-96	332	75	:	:	PUNCT
emaj-96	332	76	a	a	DET
emaj-96	332	77	case	case	NOUN
emaj-96	332	78	study	study	NOUN
emaj-96	332	79	on	on	ADP
emaj-96	332	80	an	an	DET
emaj-96	332	81	oil	oil	NOUN
emaj-96	332	82	company	company	NOUN
emaj-96	332	83	page	page	NOUN
emaj-96	332	84	|58|	|58|	NOUN
emaj-96	332	85	emerging	emerge	VERB
emaj-96	332	86	markets	market	NOUN
emaj-96	332	87	journal	journal	NOUN
emaj-96	332	88	https://www.tbb.org.tr/dosyalar/arastir	https://www.tbb.org.tr/dosyalar/arastir	PUNCT
emaj-96	332	89	ma_ve_raporlar	ma_ve_raporlar	ADJ
emaj-96	332	90	/	/	SYM
emaj-96	332	91	neslihan.pdf	neslihan.pdf	PROPN
emaj-96	332	92	,	,	PUNCT
emaj-96	332	93	bankacılar	bankacılar	VERB
emaj-96	332	94	dergisi	dergisi	PROPN
emaj-96	332	95	,	,	PUNCT
emaj-96	332	96	sayı	sayı	NOUN
emaj-96	332	97	68	68	NUM
emaj-96	332	98	,	,	PUNCT
emaj-96	332	99	2009	2009	NUM
emaj-96	332	100	.	.	PUNCT
emaj-96	333	1	turgut	turgut	PROPN
emaj-96	333	2	,	,	PUNCT
emaj-96	333	3	ahmet	ahmet	PROPN
emaj-96	333	4	(	(	PUNCT
emaj-96	333	5	2007	2007	NUM
emaj-96	333	6	)	)	PUNCT
emaj-96	333	7	;	;	PUNCT
emaj-96	333	8	türleri	türleri	NOUN
emaj-96	333	9	,	,	PUNCT
emaj-96	333	10	nedenleri	nedenleri	VERB
emaj-96	333	11	ve	ve	PROPN
emaj-96	333	12	göstergeleriyle	göstergeleriyle	PROPN
emaj-96	333	13	finansal	finansal	PROPN
emaj-96	333	14	krizler	krizler	PROPN
emaj-96	333	15	;	;	PUNCT
emaj-96	333	16	http://www.tuhis.org.tr/dergi/cilt20_say	http://www.tuhis.org.tr/dergi/cilt20_say	PROPN
emaj-96	333	17	i4	i4	PROPN
emaj-96	333	18	-	-	PUNCT
emaj-96	333	19	5	5	NUM
emaj-96	333	20	/	/	SYM
emaj-96	333	21	cilt20_sayi4	cilt20_sayi4	NOUN
emaj-96	333	22	-	-	PUNCT
emaj-96	333	23	5_bolum4.pdf	5_bolum4.pdf	NUM
emaj-96	333	24	,	,	PUNCT
emaj-96	333	25	tühis	tühis	PROPN
emaj-96	333	26	i̇ş	i̇ş	PROPN
emaj-96	333	27	hukuku	hukuku	NOUN
emaj-96	333	28	ve	ve	AUX
emaj-96	333	29	i̇ktisat	i̇ktisat	VERB
emaj-96	333	30	dergisi	dergisi	PROPN
emaj-96	333	31	,	,	PUNCT
emaj-96	333	32	cilt	cilt	VERB
emaj-96	333	33	:	:	PUNCT
emaj-96	333	34	20	20	NUM
emaj-96	333	35	,	,	PUNCT
emaj-96	333	36	sayı	sayı	ADJ
emaj-96	333	37	:	:	PUNCT
emaj-96	333	38	4	4	NUM
emaj-96	333	39	5	5	NUM
emaj-96	333	40	,	,	PUNCT
emaj-96	333	41	kasým	kasým	ADJ
emaj-96	333	42	2006	2006	NUM
emaj-96	333	43	/	/	SYM
emaj-96	333	44	şubat	şubat	NOUN
emaj-96	333	45	2007	2007	NUM
emaj-96	333	46	.	.	PUNCT
emaj-96	334	1	türker	türker	NOUN
emaj-96	334	2	,	,	PUNCT
emaj-96	334	3	masum	masum	NOUN
emaj-96	334	4	(	(	PUNCT
emaj-96	334	5	2009	2009	NUM
emaj-96	334	6	)	)	PUNCT
emaj-96	334	7	;	;	PUNCT
emaj-96	334	8	24.01.2009	24.01.2009	NUM
emaj-96	334	9	tarihli	tarihli	PRON
emaj-96	334	10	muhasebe	muhasebe	NOUN
emaj-96	334	11	ve	ve	AUX
emaj-96	334	12	finansman	finansman	ADJ
emaj-96	334	13	derneği	derneği	NOUN
emaj-96	334	14	olağan	olağan	NOUN
emaj-96	334	15	kurulu	kurulu	VERB
emaj-96	334	16	,	,	PUNCT
emaj-96	334	17	konuşma	konuşma	VERB
emaj-96	334	18	notları	notları	ADV
emaj-96	334	19	.	.	PUNCT
emaj-96	335	1	unctad	unctad	PROPN
emaj-96	335	2	(	(	PUNCT
emaj-96	335	3	1999	1999	NUM
emaj-96	335	4	)	)	PUNCT
emaj-96	335	5	;	;	PUNCT
emaj-96	335	6	world	world	NOUN
emaj-96	335	7	investment	investment	NOUN
emaj-96	335	8	report	report	NOUN
emaj-96	335	9	.	.	PUNCT
emaj-96	336	1	yücel	yücel	PROPN
emaj-96	336	2	,	,	PUNCT
emaj-96	336	3	fatih	fatih	PROPN
emaj-96	336	4	ve	ve	PROPN
emaj-96	336	5	kalyoncu	kalyoncu	PROPN
emaj-96	336	6	,	,	PUNCT
emaj-96	336	7	yücel	yücel	PROPN
emaj-96	336	8	(	(	PUNCT
emaj-96	336	9	2010	2010	NUM
emaj-96	336	10	)	)	PUNCT
emaj-96	336	11	;	;	PUNCT
emaj-96	336	12	finansal	finansal	PROPN
emaj-96	336	13	krizlerin	krizlerin	PROPN
emaj-96	336	14	öncü	öncü	PROPN
emaj-96	336	15	göstergeleri	göstergeleri	PROPN
emaj-96	336	16	ve	ve	AUX
emaj-96	336	17	ülke	ülke	ADV
emaj-96	336	18	ekonomilerini	ekonomilerini	NOUN
emaj-96	336	19	etkileme	etkileme	NOUN
emaj-96	336	20	kanalları	kanalları	PROPN
emaj-96	336	21	:	:	PUNCT
emaj-96	336	22	türkiye	türkiye	PROPN
emaj-96	336	23	örneği	örneği	PROPN
emaj-96	336	24	;	;	PUNCT
emaj-96	337	1	http://dergiler.sgb.gov.tr/calismalar/mal	http://dergiler.sgb.gov.tr/calismalar/mal	PROPN
emaj-96	337	2	iye_dergisi	iye_dergisi	VERB
emaj-96	337	3	/	/	SYM
emaj-96	337	4	yayinlar	yayinlar	ADJ
emaj-96	337	5	/	/	SYM
emaj-96	337	6	md/159	md/159	PROPN
emaj-96	337	7	/	/	SYM
emaj-96	337	8	fatihy%c	fatihy%c	PROPN
emaj-96	337	9	3%9ccel.pdfmaliye	3%9ccel.pdfmaliye	NUM
emaj-96	337	10	dergisi	dergisi	ADJ
emaj-96	337	11	,	,	PUNCT
emaj-96	337	12	sayı	sayı	ADJ
emaj-96	337	13	159,temmuz	159,temmuz	NUM
emaj-96	337	14	-	-	PUNCT
emaj-96	337	15	aralık	aralık	NOUN
emaj-96	337	16	2010	2010	NUM
emaj-96	337	17	.	.	PUNCT
emaj-96	338	1	https://www.tbb.org.tr/dosyalar/arastirma_ve_raporlar/neslihan.pdf	https://www.tbb.org.tr/dosyalar/arastirma_ve_raporlar/neslihan.pdf	NOUN
emaj-96	338	2	https://www.tbb.org.tr/dosyalar/arastirma_ve_raporlar/neslihan.pdf	https://www.tbb.org.tr/dosyalar/arastirma_ve_raporlar/neslihan.pdf	PROPN
emaj-96	338	3	http://www.tuhis.org.tr/dergi/cilt20_sayi4-5/cilt20_sayi4-5_bolum4.pdf	http://www.tuhis.org.tr/dergi/cilt20_sayi4-5/cilt20_sayi4-5_bolum4.pdf	PROPN
emaj-96	338	4	http://www.tuhis.org.tr/dergi/cilt20_sayi4-5/cilt20_sayi4-5_bolum4.pdf	http://www.tuhis.org.tr/dergi/cilt20_sayi4-5/cilt20_sayi4-5_bolum4.pdf	PROPN
emaj-96	338	5	http://dergiler.sgb.gov.tr/calismalar/maliye_dergisi/yayinlar/md/159/fatihy%c3%9ccel.pdf	http://dergiler.sgb.gov.tr/calismalar/maliye_dergisi/yayinlar/md/159/fatihy%c3%9ccel.pdf	PROPN
emaj-96	338	6	http://dergiler.sgb.gov.tr/calismalar/maliye_dergisi/yayinlar/md/159/fatihy%c3%9ccel.pdf	http://dergiler.sgb.gov.tr/calismalar/maliye_dergisi/yayinlar/md/159/fatihy%c3%9ccel.pdf	PROPN
emaj-96	338	7	http://dergiler.sgb.gov.tr/calismalar/maliye_dergisi/yayinlar/md/159/fatihy%c3%9ccel.pdf	http://dergiler.sgb.gov.tr/calismalar/maliye_dergisi/yayinlar/md/159/fatihy%c3%9ccel.pdf	PROPN