id	sid	tid	token	lemma	pos
ejif-2047	1	1	the	the	DET
ejif-2047	1	2	effects	effect	NOUN
ejif-2047	1	3	of	of	ADP
ejif-2047	1	4	ownership	ownership	NOUN
ejif-2047	1	5	and	and	CCONJ
ejif-2047	1	6	regulation	regulation	NOUN
ejif-2047	1	7	on	on	ADP
ejif-2047	1	8	bank	bank	NOUN
ejif-2047	1	9	earnings	earning	NOUN
ejif-2047	1	10	quality	quality	NOUN
ejif-2047	1	11	:	:	PUNCT
ejif-2047	1	12	an	an	DET
ejif-2047	1	13	investigation	investigation	NOUN
ejif-2047	1	14	of	of	ADP
ejif-2047	1	15	the	the	DET
ejif-2047	1	16	conventional	conventional	ADJ
ejif-2047	1	17	and	and	CCONJ
ejif-2047	1	18	islamic	islamic	ADJ
ejif-2047	1	19	banks	bank	NOUN
ejif-2047	1	20	in	in	ADP
ejif-2047	1	21	mena	mena	PROPN
ejif-2047	1	22	region	region	PROPN
ejif-2047	1	23	a	a	DET
ejif-2047	1	24	higher	high	ADJ
ejif-2047	1	25	institute	institute	NOUN
ejif-2047	1	26	of	of	ADP
ejif-2047	1	27	management	management	NOUN
ejif-2047	1	28	,	,	PUNCT
ejif-2047	1	29	university	university	NOUN
ejif-2047	1	30	of	of	ADP
ejif-2047	1	31	tunis	tunis	PROPN
ejif-2047	1	32	,	,	PUNCT
ejif-2047	1	33	tunisia	tunisia	PROPN
ejif-2047	1	34	.	.	PUNCT
ejif-2047	2	1	khawlabourkhis@hotmail.fr	khawlabourkhis@hotmail.fr	PROPN
ejif-2047	2	2	b	b	PROPN
ejif-2047	3	1	al	al	PROPN
ejif-2047	3	2	itqan	itqan	PROPN
ejif-2047	3	3	islamic	islamic	PROPN
ejif-2047	3	4	finance	finance	PROPN
ejif-2047	3	5	,	,	PUNCT
ejif-2047	3	6	ariana	ariana	PROPN
ejif-2047	3	7	,	,	PUNCT
ejif-2047	3	8	tunisia	tunisia	PROPN
ejif-2047	3	9	.	.	PUNCT
ejif-2047	4	1	najarfinanceislamique@yahoo.fr	najarfinanceislamique@yahoo.fr	PROPN
ejif-2047	4	2	abstract	abstract	PROPN
ejif-2047	4	3	—	—	PUNCT
ejif-2047	4	4	the	the	DET
ejif-2047	4	5	study	study	NOUN
ejif-2047	4	6	aims	aim	VERB
ejif-2047	4	7	to	to	PART
ejif-2047	4	8	examine	examine	VERB
ejif-2047	4	9	the	the	DET
ejif-2047	4	10	relationship	relationship	NOUN
ejif-2047	4	11	between	between	ADP
ejif-2047	4	12	shareholding	shareholde	VERB
ejif-2047	4	13	ownership	ownership	NOUN
ejif-2047	4	14	structures	structure	NOUN
ejif-2047	4	15	,	,	PUNCT
ejif-2047	4	16	national	national	ADJ
ejif-2047	4	17	institutional	institutional	ADJ
ejif-2047	4	18	factors	factor	NOUN
ejif-2047	4	19	and	and	CCONJ
ejif-2047	4	20	earnings	earning	NOUN
ejif-2047	4	21	quality	quality	NOUN
ejif-2047	4	22	of	of	ADP
ejif-2047	4	23	banks	bank	NOUN
ejif-2047	4	24	across	across	ADP
ejif-2047	4	25	mena	mena	PROPN
ejif-2047	4	26	countries	countries	PROPN
ejif-2047	4	27	(	(	PUNCT
ejif-2047	4	28	middle	middle	PROPN
ejif-2047	4	29	east	east	PROPN
ejif-2047	4	30	and	and	CCONJ
ejif-2047	4	31	north	north	PROPN
ejif-2047	4	32	africa	africa	PROPN
ejif-2047	4	33	)	)	PUNCT
ejif-2047	4	34	.	.	PUNCT
ejif-2047	5	1	using	use	VERB
ejif-2047	5	2	four	four	NUM
ejif-2047	5	3	distinct	distinct	ADJ
ejif-2047	5	4	earnings	earning	NOUN
ejif-2047	5	5	quality	quality	NOUN
ejif-2047	5	6	measures	measure	NOUN
ejif-2047	5	7	that	that	PRON
ejif-2047	5	8	detect	detect	VERB
ejif-2047	5	9	different	different	ADJ
ejif-2047	5	10	aspects	aspect	NOUN
ejif-2047	5	11	of	of	ADP
ejif-2047	5	12	earnings	earning	NOUN
ejif-2047	5	13	properties	property	NOUN
ejif-2047	5	14	on	on	ADP
ejif-2047	5	15	a	a	DET
ejif-2047	5	16	sample	sample	NOUN
ejif-2047	5	17	of	of	ADP
ejif-2047	5	18	158	158	NUM
ejif-2047	5	19	banks	bank	NOUN
ejif-2047	5	20	(	(	PUNCT
ejif-2047	5	21	44	44	NUM
ejif-2047	5	22	islamic	islamic	ADJ
ejif-2047	5	23	banks	bank	NOUN
ejif-2047	5	24	and	and	CCONJ
ejif-2047	5	25	114	114	NUM
ejif-2047	5	26	conventional	conventional	ADJ
ejif-2047	5	27	banks	bank	NOUN
ejif-2047	5	28	)	)	PUNCT
ejif-2047	5	29	,	,	PUNCT
ejif-2047	5	30	the	the	DET
ejif-2047	5	31	study	study	NOUN
ejif-2047	5	32	finds	find	VERB
ejif-2047	5	33	that	that	SCONJ
ejif-2047	5	34	all	all	DET
ejif-2047	5	35	four	four	NUM
ejif-2047	5	36	measures	measure	NOUN
ejif-2047	5	37	of	of	ADP
ejif-2047	5	38	earnings	earning	NOUN
ejif-2047	5	39	quality	quality	NOUN
ejif-2047	5	40	are	be	AUX
ejif-2047	5	41	higher	high	ADJ
ejif-2047	5	42	for	for	ADP
ejif-2047	5	43	listed	list	VERB
ejif-2047	5	44	and	and	CCONJ
ejif-2047	5	45	widely	widely	ADV
ejif-2047	5	46	held	hold	VERB
ejif-2047	5	47	banks	bank	NOUN
ejif-2047	5	48	;	;	PUNCT
ejif-2047	5	49	and	and	CCONJ
ejif-2047	5	50	,	,	PUNCT
ejif-2047	5	51	that	that	SCONJ
ejif-2047	5	52	state	state	NOUN
ejif-2047	5	53	-	-	PUNCT
ejif-2047	5	54	owned	own	VERB
ejif-2047	5	55	banks	bank	NOUN
ejif-2047	5	56	have	have	VERB
ejif-2047	5	57	less	less	ADV
ejif-2047	5	58	persistent	persistent	ADJ
ejif-2047	5	59	,	,	PUNCT
ejif-2047	5	60	less	less	ADV
ejif-2047	5	61	predictable	predictable	ADJ
ejif-2047	5	62	,	,	PUNCT
ejif-2047	5	63	and	and	CCONJ
ejif-2047	5	64	less	less	ADV
ejif-2047	5	65	managed	manage	VERB
ejif-2047	5	66	earnings	earning	NOUN
ejif-2047	5	67	.	.	PUNCT
ejif-2047	6	1	moreover	moreover	ADV
ejif-2047	6	2	,	,	PUNCT
ejif-2047	6	3	islamic	islamic	ADJ
ejif-2047	6	4	banks	bank	NOUN
ejif-2047	6	5	in	in	ADP
ejif-2047	6	6	mena	mena	PROPN
ejif-2047	6	7	countries	countries	PROPN
ejif-2047	6	8	appear	appear	VERB
ejif-2047	6	9	to	to	PART
ejif-2047	6	10	have	have	VERB
ejif-2047	6	11	significantly	significantly	ADV
ejif-2047	6	12	higher	high	ADJ
ejif-2047	6	13	quality	quality	NOUN
ejif-2047	6	14	of	of	ADP
ejif-2047	6	15	earnings	earning	NOUN
ejif-2047	6	16	than	than	ADP
ejif-2047	6	17	their	their	PRON
ejif-2047	6	18	conventional	conventional	ADJ
ejif-2047	6	19	counterparts	counterpart	NOUN
ejif-2047	6	20	in	in	ADP
ejif-2047	6	21	terms	term	NOUN
ejif-2047	6	22	of	of	ADP
ejif-2047	6	23	earnings	earning	NOUN
ejif-2047	6	24	persistence	persistence	NOUN
ejif-2047	6	25	,	,	PUNCT
ejif-2047	6	26	cashflows	cashflow	NOUN
ejif-2047	6	27	predictability	predictability	NOUN
ejif-2047	6	28	and	and	CCONJ
ejif-2047	6	29	income	income	NOUN
ejif-2047	6	30	smoothing	smooth	VERB
ejif-2047	6	31	using	use	VERB
ejif-2047	6	32	loan	loan	NOUN
ejif-2047	6	33	loss	loss	NOUN
ejif-2047	6	34	provisions	provision	NOUN
ejif-2047	6	35	.	.	PUNCT
ejif-2047	7	1	the	the	DET
ejif-2047	7	2	study	study	NOUN
ejif-2047	7	3	shows	show	VERB
ejif-2047	7	4	also	also	ADV
ejif-2047	7	5	that	that	SCONJ
ejif-2047	7	6	tighter	tight	ADJ
ejif-2047	7	7	supervision	supervision	NOUN
ejif-2047	7	8	improves	improve	VERB
ejif-2047	7	9	earnings	earning	NOUN
ejif-2047	7	10	reporting	reporting	NOUN
ejif-2047	7	11	quality	quality	NOUN
ejif-2047	7	12	by	by	ADP
ejif-2047	7	13	reducing	reduce	VERB
ejif-2047	7	14	earnings	earning	NOUN
ejif-2047	7	15	management	management	NOUN
ejif-2047	7	16	practices	practice	NOUN
ejif-2047	7	17	even	even	ADV
ejif-2047	7	18	in	in	ADP
ejif-2047	7	19	the	the	DET
ejif-2047	7	20	presence	presence	NOUN
ejif-2047	7	21	of	of	ADP
ejif-2047	7	22	large	large	ADJ
ejif-2047	7	23	shareholding	shareholding	NOUN
ejif-2047	7	24	.	.	PUNCT
ejif-2047	8	1	keywordsownership	keywordsownership	ADJ
ejif-2047	8	2	structure	structure	NOUN
ejif-2047	8	3	;	;	PUNCT
ejif-2047	8	4	bank	bank	NOUN
ejif-2047	8	5	regulation	regulation	NOUN
ejif-2047	8	6	;	;	PUNCT
ejif-2047	8	7	earnings	earning	NOUN
ejif-2047	8	8	quality	quality	NOUN
ejif-2047	8	9	;	;	PUNCT
ejif-2047	8	10	earnings	earning	NOUN
ejif-2047	8	11	management	management	NOUN
ejif-2047	8	12	;	;	PUNCT
ejif-2047	8	13	islamic	islamic	ADJ
ejif-2047	8	14	banks	banks	PROPN
ejif-2047	8	15	i.	i.	PROPN
ejif-2047	8	16	introduction	introduction	PROPN
ejif-2047	8	17	financial	financial	ADJ
ejif-2047	8	18	reports	report	NOUN
ejif-2047	8	19	constitute	constitute	VERB
ejif-2047	8	20	the	the	DET
ejif-2047	8	21	primary	primary	ADJ
ejif-2047	8	22	information	information	NOUN
ejif-2047	8	23	source	source	NOUN
ejif-2047	8	24	for	for	ADP
ejif-2047	8	25	stakeholders	stakeholder	NOUN
ejif-2047	8	26	of	of	ADP
ejif-2047	8	27	both	both	DET
ejif-2047	8	28	banking	banking	NOUN
ejif-2047	8	29	and	and	CCONJ
ejif-2047	8	30	non	non	ADJ
ejif-2047	8	31	-	-	ADJ
ejif-2047	8	32	banking	banking	ADJ
ejif-2047	8	33	firms	firm	NOUN
ejif-2047	8	34	.	.	PUNCT
ejif-2047	9	1	financial	financial	ADJ
ejif-2047	9	2	reports	report	NOUN
ejif-2047	9	3	including	include	VERB
ejif-2047	9	4	balance	balance	NOUN
ejif-2047	9	5	sheet	sheet	NOUN
ejif-2047	9	6	,	,	PUNCT
ejif-2047	9	7	income	income	NOUN
ejif-2047	9	8	and	and	CCONJ
ejif-2047	9	9	cash	cash	NOUN
ejif-2047	9	10	flow	flow	NOUN
ejif-2047	9	11	statements	statement	NOUN
ejif-2047	9	12	provide	provide	VERB
ejif-2047	9	13	information	information	NOUN
ejif-2047	9	14	regarding	regard	VERB
ejif-2047	9	15	bank	bank	NOUN
ejif-2047	9	16	performance	performance	NOUN
ejif-2047	9	17	,	,	PUNCT
ejif-2047	9	18	solvency	solvency	NOUN
ejif-2047	9	19	and	and	CCONJ
ejif-2047	9	20	soundness	soundness	NOUN
ejif-2047	9	21	.	.	PUNCT
ejif-2047	10	1	hence	hence	ADV
ejif-2047	10	2	,	,	PUNCT
ejif-2047	10	3	reporting	report	VERB
ejif-2047	10	4	financial	financial	ADJ
ejif-2047	10	5	accounting	accounting	NOUN
ejif-2047	10	6	information	information	NOUN
ejif-2047	10	7	need	need	VERB
ejif-2047	10	8	to	to	PART
ejif-2047	10	9	be	be	AUX
ejif-2047	10	10	with	with	ADP
ejif-2047	10	11	high	high	ADJ
ejif-2047	10	12	quality	quality	NOUN
ejif-2047	10	13	to	to	PART
ejif-2047	10	14	insure	insure	VERB
ejif-2047	10	15	reliability	reliability	NOUN
ejif-2047	10	16	,	,	PUNCT
ejif-2047	10	17	accuracy	accuracy	NOUN
ejif-2047	10	18	and	and	CCONJ
ejif-2047	10	19	informativeness	informativeness	NOUN
ejif-2047	10	20	.	.	PUNCT
ejif-2047	11	1	incomes	income	NOUN
ejif-2047	11	2	represent	represent	VERB
ejif-2047	11	3	the	the	DET
ejif-2047	11	4	most	most	ADV
ejif-2047	11	5	important	important	ADJ
ejif-2047	11	6	accounting	accounting	NOUN
ejif-2047	11	7	information	information	NOUN
ejif-2047	11	8	that	that	PRON
ejif-2047	11	9	investors	investor	NOUN
ejif-2047	11	10	,	,	PUNCT
ejif-2047	11	11	managers	manager	NOUN
ejif-2047	11	12	,	,	PUNCT
ejif-2047	11	13	directors	director	NOUN
ejif-2047	11	14	and	and	CCONJ
ejif-2047	11	15	regulators	regulator	NOUN
ejif-2047	11	16	rely	rely	VERB
ejif-2047	11	17	on	on	ADP
ejif-2047	11	18	in	in	ADP
ejif-2047	11	19	their	their	PRON
ejif-2047	11	20	decision	decision	NOUN
ejif-2047	11	21	making	make	VERB
ejif-2047	11	22	process	process	NOUN
ejif-2047	11	23	.	.	PUNCT
ejif-2047	12	1	earnings	earning	NOUN
ejif-2047	12	2	are	be	AUX
ejif-2047	12	3	the	the	DET
ejif-2047	12	4	primary	primary	ADJ
ejif-2047	12	5	information	information	NOUN
ejif-2047	12	6	source	source	NOUN
ejif-2047	12	7	for	for	ADP
ejif-2047	12	8	investors	investor	NOUN
ejif-2047	12	9	rather	rather	ADV
ejif-2047	12	10	than	than	ADP
ejif-2047	12	11	any	any	DET
ejif-2047	12	12	other	other	ADJ
ejif-2047	12	13	performance	performance	NOUN
ejif-2047	12	14	indicators	indicator	NOUN
ejif-2047	12	15	such	such	ADJ
ejif-2047	12	16	as	as	ADP
ejif-2047	12	17	dividend	dividend	NOUN
ejif-2047	12	18	and	and	CCONJ
ejif-2047	12	19	cash	cash	NOUN
ejif-2047	12	20	flows	flow	NOUN
ejif-2047	12	21	(	(	PUNCT
ejif-2047	12	22	francis	francis	PROPN
ejif-2047	12	23	et	et	PROPN
ejif-2047	12	24	al	al	PROPN
ejif-2047	12	25	.	.	PROPN
ejif-2047	12	26	,	,	PUNCT
ejif-2047	12	27	2004)[36	2004)[36	NOUN
ejif-2047	12	28	]	]	PUNCT
ejif-2047	12	29	.	.	PUNCT
ejif-2047	13	1	consequently	consequently	ADV
ejif-2047	13	2	,	,	PUNCT
ejif-2047	13	3	reporting	report	VERB
ejif-2047	13	4	quality	quality	NOUN
ejif-2047	13	5	of	of	ADP
ejif-2047	13	6	earnings	earning	NOUN
ejif-2047	13	7	is	be	AUX
ejif-2047	13	8	crucial	crucial	ADJ
ejif-2047	13	9	for	for	ADP
ejif-2047	13	10	the	the	DET
ejif-2047	13	11	well	well	ADV
ejif-2047	13	12	-	-	PUNCT
ejif-2047	13	13	functioning	function	VERB
ejif-2047	13	14	markets	market	NOUN
ejif-2047	13	15	.	.	PUNCT
ejif-2047	14	1	investors	investor	NOUN
ejif-2047	14	2	,	,	PUNCT
ejif-2047	14	3	analysts	analyst	NOUN
ejif-2047	14	4	and	and	CCONJ
ejif-2047	14	5	policy	policy	NOUN
ejif-2047	14	6	makers	maker	NOUN
ejif-2047	14	7	require	require	VERB
ejif-2047	14	8	credible	credible	ADJ
ejif-2047	14	9	accounting	accounting	NOUN
ejif-2047	14	10	information	information	NOUN
ejif-2047	14	11	to	to	PART
ejif-2047	14	12	assess	assess	VERB
ejif-2047	14	13	the	the	DET
ejif-2047	14	14	real	real	ADJ
ejif-2047	14	15	firm	firm	NOUN
ejif-2047	14	16	’s	’s	PART
ejif-2047	14	17	economic	economic	ADJ
ejif-2047	14	18	performance	performance	NOUN
ejif-2047	14	19	and	and	CCONJ
ejif-2047	14	20	take	take	VERB
ejif-2047	14	21	subsequently	subsequently	ADV
ejif-2047	14	22	optimal	optimal	ADJ
ejif-2047	14	23	decisions	decision	NOUN
ejif-2047	14	24	.	.	PUNCT
ejif-2047	15	1	penman	penman	PROPN
ejif-2047	15	2	and	and	CCONJ
ejif-2047	15	3	zhang	zhang	PROPN
ejif-2047	15	4	(	(	PUNCT
ejif-2047	15	5	2002	2002	NUM
ejif-2047	15	6	)	)	PUNCT
ejif-2047	16	1	[	[	X
ejif-2047	16	2	57	57	NUM
ejif-2047	16	3	]	]	PUNCT
ejif-2047	16	4	consider	consider	VERB
ejif-2047	16	5	that	that	SCONJ
ejif-2047	16	6	earnings	earning	NOUN
ejif-2047	16	7	with	with	ADP
ejif-2047	16	8	high	high	ADJ
ejif-2047	16	9	quality	quality	NOUN
ejif-2047	16	10	if	if	SCONJ
ejif-2047	16	11	,	,	PUNCT
ejif-2047	16	12	before	before	ADP
ejif-2047	16	13	extraordinary	extraordinary	ADJ
ejif-2047	16	14	items	item	NOUN
ejif-2047	16	15	that	that	PRON
ejif-2047	16	16	are	be	AUX
ejif-2047	16	17	freely	freely	ADV
ejif-2047	16	18	identified	identify	VERB
ejif-2047	16	19	on	on	ADP
ejif-2047	16	20	the	the	DET
ejif-2047	16	21	income	income	NOUN
ejif-2047	16	22	statement	statement	NOUN
ejif-2047	16	23	,	,	PUNCT
ejif-2047	16	24	it	it	PRON
ejif-2047	16	25	is	be	AUX
ejif-2047	16	26	a	a	DET
ejif-2047	16	27	good	good	ADJ
ejif-2047	16	28	indicator	indicator	NOUN
ejif-2047	16	29	of	of	ADP
ejif-2047	16	30	future	future	ADJ
ejif-2047	16	31	earnings	earning	NOUN
ejif-2047	16	32	.	.	PUNCT
ejif-2047	17	1	dechow	dechow	ADJ
ejif-2047	17	2	et	et	PROPN
ejif-2047	17	3	al	al	PROPN
ejif-2047	17	4	.	.	PROPN
ejif-2047	18	1	(	(	PUNCT
ejif-2047	18	2	2010	2010	NUM
ejif-2047	18	3	)	)	PUNCT
ejif-2047	19	1	[	[	X
ejif-2047	19	2	26	26	NUM
ejif-2047	19	3	]	]	PUNCT
ejif-2047	19	4	,	,	PUNCT
ejif-2047	19	5	further	far	ADV
ejif-2047	19	6	,	,	PUNCT
ejif-2047	19	7	indicate	indicate	VERB
ejif-2047	19	8	earnings	earning	NOUN
ejif-2047	19	9	with	with	ADP
ejif-2047	19	10	high	high	ADJ
ejif-2047	19	11	quality	quality	NOUN
ejif-2047	19	12	if	if	SCONJ
ejif-2047	19	13	it	it	PRON
ejif-2047	19	14	provides	provide	VERB
ejif-2047	19	15	more	more	ADJ
ejif-2047	19	16	information	information	NOUN
ejif-2047	19	17	about	about	ADP
ejif-2047	19	18	the	the	DET
ejif-2047	19	19	features	feature	NOUN
ejif-2047	19	20	of	of	ADP
ejif-2047	19	21	a	a	DET
ejif-2047	19	22	firm	firm	NOUN
ejif-2047	19	23	’s	’s	PART
ejif-2047	19	24	financial	financial	ADJ
ejif-2047	19	25	performance	performance	NOUN
ejif-2047	19	26	that	that	PRON
ejif-2047	19	27	are	be	AUX
ejif-2047	19	28	relevant	relevant	ADJ
ejif-2047	19	29	to	to	ADP
ejif-2047	19	30	a	a	DET
ejif-2047	19	31	specific	specific	ADJ
ejif-2047	19	32	decision	decision	NOUN
ejif-2047	19	33	made	make	VERB
ejif-2047	19	34	by	by	ADP
ejif-2047	19	35	a	a	DET
ejif-2047	19	36	specific	specific	ADJ
ejif-2047	19	37	decision	decision	NOUN
ejif-2047	19	38	-	-	PUNCT
ejif-2047	19	39	maker	maker	NOUN
ejif-2047	19	40	.	.	PUNCT
ejif-2047	20	1	more	more	ADV
ejif-2047	20	2	broadly	broadly	ADV
ejif-2047	20	3	,	,	PUNCT
ejif-2047	20	4	earnings	earning	NOUN
ejif-2047	20	5	reporting	report	VERB
ejif-2047	20	6	quality	quality	NOUN
ejif-2047	20	7	refers	refer	VERB
ejif-2047	20	8	to	to	ADP
ejif-2047	20	9	the	the	DET
ejif-2047	20	10	ability	ability	NOUN
ejif-2047	20	11	of	of	ADP
ejif-2047	20	12	accounting	account	VERB
ejif-2047	20	13	earnings	earning	NOUN
ejif-2047	20	14	to	to	PART
ejif-2047	20	15	signal	signal	VERB
ejif-2047	20	16	future	future	ADJ
ejif-2047	20	17	firm	firm	NOUN
ejif-2047	20	18	’s	’s	PART
ejif-2047	20	19	earnings	earning	NOUN
ejif-2047	20	20	and	and	CCONJ
ejif-2047	20	21	cash	cash	NOUN
ejif-2047	20	22	flows	flow	NOUN
ejif-2047	20	23	(	(	PUNCT
ejif-2047	20	24	francis	francis	PROPN
ejif-2047	20	25	et	et	PROPN
ejif-2047	20	26	al	al	PROPN
ejif-2047	20	27	.	.	PROPN
ejif-2047	20	28	,	,	PUNCT
ejif-2047	20	29	2004	2004	NUM
ejif-2047	20	30	;	;	PUNCT
ejif-2047	20	31	chen	chen	PROPN
ejif-2047	20	32	et	et	PROPN
ejif-2047	20	33	al	al	PROPN
ejif-2047	20	34	.	.	PROPN
ejif-2047	20	35	,	,	PUNCT
ejif-2047	20	36	2007	2007	NUM
ejif-2047	20	37	;	;	PUNCT
ejif-2047	20	38	giao	giao	NOUN
ejif-2047	20	39	and	and	CCONJ
ejif-2047	20	40	raposo	raposo	NOUN
ejif-2047	20	41	,	,	PUNCT
ejif-2047	20	42	2011	2011	NUM
ejif-2047	20	43	;	;	PUNCT
ejif-2047	20	44	demerjian	demerjian	PROPN
ejif-2047	20	45	et	et	PROPN
ejif-2047	20	46	al	al	PROPN
ejif-2047	20	47	.	.	PROPN
ejif-2047	20	48	,	,	PUNCT
ejif-2047	20	49	2012	2012	NUM
ejif-2047	20	50	)	)	PUNCT
ejif-2047	21	1	[	[	X
ejif-2047	21	2	36	36	NUM
ejif-2047	21	3	,	,	PUNCT
ejif-2047	21	4	21	21	NUM
ejif-2047	21	5	,	,	PUNCT
ejif-2047	21	6	37	37	NUM
ejif-2047	21	7	&	&	CCONJ
ejif-2047	21	8	28	28	NUM
ejif-2047	21	9	]	]	PUNCT
ejif-2047	21	10	.	.	PUNCT
ejif-2047	22	1	mainly	mainly	ADV
ejif-2047	22	2	,	,	PUNCT
ejif-2047	22	3	earnings	earning	NOUN
ejif-2047	22	4	are	be	AUX
ejif-2047	22	5	considered	consider	VERB
ejif-2047	22	6	as	as	ADP
ejif-2047	22	7	high	high	ADJ
ejif-2047	22	8	quality	quality	NOUN
ejif-2047	22	9	if	if	SCONJ
ejif-2047	22	10	they	they	PRON
ejif-2047	22	11	are	be	AUX
ejif-2047	22	12	predictable	predictable	ADJ
ejif-2047	22	13	and	and	CCONJ
ejif-2047	22	14	easy	easy	ADJ
ejif-2047	22	15	to	to	PART
ejif-2047	22	16	forecast	forecast	VERB
ejif-2047	22	17	.	.	PUNCT
ejif-2047	23	1	yet	yet	ADV
ejif-2047	23	2	,	,	PUNCT
ejif-2047	23	3	fraudulent	fraudulent	ADJ
ejif-2047	23	4	reporting	reporting	NOUN
ejif-2047	23	5	is	be	AUX
ejif-2047	23	6	absolutely	absolutely	ADV
ejif-2047	23	7	low	low	ADJ
ejif-2047	23	8	quality	quality	NOUN
ejif-2047	23	9	.	.	PUNCT
ejif-2047	24	1	kanagaretnam	kanagaretnam	PROPN
ejif-2047	24	2	et	et	PROPN
ejif-2047	24	3	al	al	PROPN
ejif-2047	24	4	.	.	PROPN
ejif-2047	25	1	(	(	PUNCT
ejif-2047	25	2	2014	2014	NUM
ejif-2047	25	3	)	)	PUNCT
ejif-2047	26	1	[	[	X
ejif-2047	26	2	44	44	NUM
ejif-2047	26	3	]	]	PUNCT
ejif-2047	26	4	examine	examine	VERB
ejif-2047	26	5	earnings	earning	NOUN
ejif-2047	26	6	quality	quality	NOUN
ejif-2047	26	7	from	from	ADP
ejif-2047	26	8	two	two	NUM
ejif-2047	26	9	different	different	ADJ
ejif-2047	26	10	perspectives	perspective	NOUN
ejif-2047	26	11	:	:	PUNCT
ejif-2047	26	12	an	an	DET
ejif-2047	26	13	informative	informative	ADJ
ejif-2047	26	14	and	and	CCONJ
ejif-2047	26	15	an	an	DET
ejif-2047	26	16	opportunistic	opportunistic	ADJ
ejif-2047	26	17	earnings	earning	NOUN
ejif-2047	26	18	management	management	NOUN
ejif-2047	26	19	perspective	perspective	NOUN
ejif-2047	26	20	.	.	PUNCT
ejif-2047	27	1	the	the	DET
ejif-2047	27	2	informative	informative	ADJ
ejif-2047	27	3	perspective	perspective	NOUN
ejif-2047	27	4	indicates	indicate	VERB
ejif-2047	27	5	that	that	SCONJ
ejif-2047	27	6	earnings	earning	NOUN
ejif-2047	27	7	quality	quality	NOUN
ejif-2047	27	8	is	be	AUX
ejif-2047	27	9	improved	improve	VERB
ejif-2047	27	10	when	when	SCONJ
ejif-2047	27	11	managers	manager	NOUN
ejif-2047	27	12	report	report	VERB
ejif-2047	27	13	less	less	ADV
ejif-2047	27	14	noisy	noisy	ADJ
ejif-2047	27	15	earnings	earning	NOUN
ejif-2047	27	16	by	by	ADP
ejif-2047	27	17	taking	take	VERB
ejif-2047	27	18	reporting	reporting	NOUN
ejif-2047	27	19	actions	action	NOUN
ejif-2047	27	20	that	that	PRON
ejif-2047	27	21	reveal	reveal	VERB
ejif-2047	27	22	accurate	accurate	ADJ
ejif-2047	27	23	and	and	CCONJ
ejif-2047	27	24	precise	precise	ADJ
ejif-2047	27	25	information	information	NOUN
ejif-2047	27	26	about	about	ADP
ejif-2047	27	27	firm	firm	NOUN
ejif-2047	27	28	’s	’s	PART
ejif-2047	27	29	real	real	ADJ
ejif-2047	27	30	performance	performance	NOUN
ejif-2047	27	31	.	.	PUNCT
ejif-2047	28	1	however	however	ADV
ejif-2047	28	2	,	,	PUNCT
ejif-2047	28	3	earnings	earning	NOUN
ejif-2047	28	4	quality	quality	NOUN
ejif-2047	28	5	decreases	decrease	VERB
ejif-2047	28	6	if	if	SCONJ
ejif-2047	28	7	managers	manager	NOUN
ejif-2047	28	8	behave	behave	VERB
ejif-2047	28	9	opportunistically	opportunistically	ADV
ejif-2047	28	10	and	and	CCONJ
ejif-2047	28	11	intervene	intervene	VERB
ejif-2047	28	12	deliberately	deliberately	ADV
ejif-2047	28	13	in	in	ADP
ejif-2047	28	14	the	the	DET
ejif-2047	28	15	earnings	earning	NOUN
ejif-2047	28	16	reporting	reporting	NOUN
ejif-2047	28	17	process	process	NOUN
ejif-2047	28	18	by	by	ADP
ejif-2047	28	19	altering	alter	VERB
ejif-2047	28	20	the	the	DET
ejif-2047	28	21	firm	firm	ADJ
ejif-2047	28	22	economic	economic	ADJ
ejif-2047	28	23	performance	performance	NOUN
ejif-2047	28	24	to	to	PART
ejif-2047	28	25	mislead	mislead	VERB
ejif-2047	28	26	outsiders	outsider	NOUN
ejif-2047	28	27	and/	and/	VERB
ejif-2047	28	28	or	or	CCONJ
ejif-2047	28	29	increase	increase	VERB
ejif-2047	28	30	their	their	PRON
ejif-2047	28	31	own	own	ADJ
ejif-2047	28	32	welfare	welfare	NOUN
ejif-2047	28	33	at	at	ADP
ejif-2047	28	34	expense	expense	NOUN
ejif-2047	28	35	of	of	ADP
ejif-2047	28	36	investors	investor	NOUN
ejif-2047	28	37	.	.	PUNCT
ejif-2047	29	1	thereby	thereby	ADV
ejif-2047	29	2	,	,	PUNCT
ejif-2047	29	3	earnings	earning	NOUN
ejif-2047	29	4	management	management	NOUN
ejif-2047	29	5	has	have	VERB
ejif-2047	29	6	a	a	DET
ejif-2047	29	7	lot	lot	NOUN
ejif-2047	29	8	in	in	ADP
ejif-2047	29	9	common	common	ADJ
ejif-2047	29	10	with	with	ADP
ejif-2047	29	11	earnings	earning	NOUN
ejif-2047	29	12	quality	quality	NOUN
ejif-2047	29	13	.	.	PUNCT
ejif-2047	30	1	highly	highly	ADV
ejif-2047	30	2	managed	manage	VERB
ejif-2047	30	3	earnings	earning	NOUN
ejif-2047	30	4	are	be	AUX
ejif-2047	30	5	definitely	definitely	ADV
ejif-2047	30	6	low	low	ADJ
ejif-2047	30	7	quality	quality	NOUN
ejif-2047	30	8	.	.	PUNCT
ejif-2047	31	1	literature	literature	NOUN
ejif-2047	31	2	on	on	ADP
ejif-2047	31	3	financial	financial	ADJ
ejif-2047	31	4	reporting	reporting	NOUN
ejif-2047	31	5	quality	quality	NOUN
ejif-2047	31	6	and	and	CCONJ
ejif-2047	31	7	banking	banking	NOUN
ejif-2047	31	8	industry	industry	NOUN
ejif-2047	31	9	shows	show	VERB
ejif-2047	31	10	that	that	SCONJ
ejif-2047	31	11	banking	banking	NOUN
ejif-2047	31	12	institutions	institution	NOUN
ejif-2047	31	13	often	often	ADV
ejif-2047	31	14	manage	manage	VERB
ejif-2047	31	15	their	their	PRON
ejif-2047	31	16	accounting	accounting	NOUN
ejif-2047	31	17	earnings	earning	NOUN
ejif-2047	31	18	through	through	ADP
ejif-2047	31	19	the	the	DET
ejif-2047	31	20	use	use	NOUN
ejif-2047	31	21	of	of	ADP
ejif-2047	31	22	loan	loan	NOUN
ejif-2047	31	23	provisions	provision	NOUN
ejif-2047	31	24	or	or	CCONJ
ejif-2047	31	25	the	the	DET
ejif-2047	31	26	security	security	NOUN
ejif-2047	31	27	gains	gain	NOUN
ejif-2047	31	28	and	and	CCONJ
ejif-2047	31	29	losses	loss	NOUN
ejif-2047	31	30	for	for	ADP
ejif-2047	31	31	several	several	ADJ
ejif-2047	31	32	motives	motive	NOUN
ejif-2047	31	33	:	:	PUNCT
ejif-2047	31	34	income	income	NOUN
ejif-2047	31	35	smoothing	smoothing	NOUN
ejif-2047	31	36	,	,	PUNCT
ejif-2047	31	37	regulatory	regulatory	ADJ
ejif-2047	31	38	incentives	incentive	NOUN
ejif-2047	31	39	,	,	PUNCT
ejif-2047	31	40	signaling	signal	VERB
ejif-2047	31	41	purposes	purpose	NOUN
ejif-2047	31	42	and	and	CCONJ
ejif-2047	31	43	tax	tax	NOUN
ejif-2047	31	44	payment	payment	NOUN
ejif-2047	31	45	(	(	PUNCT
ejif-2047	31	46	beaver	beaver	NOUN
ejif-2047	31	47	and	and	CCONJ
ejif-2047	31	48	engel	engel	PROPN
ejif-2047	31	49	,	,	PUNCT
ejif-2047	31	50	1996	1996	NUM
ejif-2047	31	51	;	;	PUNCT
ejif-2047	31	52	ahmed	ahmed	PROPN
ejif-2047	31	53	et	et	PROPN
ejif-2047	31	54	al	al	PROPN
ejif-2047	31	55	.	.	PROPN
ejif-2047	31	56	,	,	PUNCT
ejif-2047	31	57	1999	1999	NUM
ejif-2047	31	58	;	;	PUNCT
ejif-2047	31	59	anandarajan	anandarajan	PROPN
ejif-2047	31	60	et	et	PROPN
ejif-2047	31	61	al	al	PROPN
ejif-2047	31	62	.	.	PROPN
ejif-2047	31	63	,	,	PUNCT
ejif-2047	31	64	2007	2007	NUM
ejif-2047	31	65	)	)	PUNCT
ejif-2047	32	1	[	[	X
ejif-2047	32	2	12	12	NUM
ejif-2047	32	3	,	,	PUNCT
ejif-2047	32	4	5	5	NUM
ejif-2047	32	5	&	&	CCONJ
ejif-2047	32	6	9	9	NUM
ejif-2047	32	7	]	]	PUNCT
ejif-2047	32	8	.	.	PUNCT
ejif-2047	33	1	prior	prior	ADJ
ejif-2047	33	2	researches	research	NOUN
ejif-2047	33	3	demonstrate	demonstrate	VERB
ejif-2047	33	4	that	that	SCONJ
ejif-2047	33	5	bank	bank	NOUN
ejif-2047	33	6	earnings	earning	NOUN
ejif-2047	33	7	management	management	NOUN
ejif-2047	33	8	is	be	AUX
ejif-2047	33	9	a	a	DET
ejif-2047	33	10	worldwide	worldwide	ADJ
ejif-2047	33	11	phenomenon	phenomenon	NOUN
ejif-2047	33	12	(	(	PUNCT
ejif-2047	33	13	shen	shen	NOUN
ejif-2047	33	14	and	and	CCONJ
ejif-2047	33	15	chih	chih	PROPN
ejif-2047	33	16	,	,	PUNCT
ejif-2047	33	17	2005	2005	NUM
ejif-2047	33	18	)	)	PUNCT
ejif-2047	34	1	[	[	X
ejif-2047	34	2	61	61	NUM
ejif-2047	34	3	]	]	PUNCT
ejif-2047	34	4	but	but	CCONJ
ejif-2047	34	5	its	its	PRON
ejif-2047	34	6	level	level	NOUN
ejif-2047	34	7	depends	depend	VERB
ejif-2047	34	8	on	on	ADP
ejif-2047	34	9	various	various	ADJ
ejif-2047	34	10	internal	internal	ADJ
ejif-2047	34	11	and	and	CCONJ
ejif-2047	34	12	external	external	ADJ
ejif-2047	34	13	factors	factor	NOUN
ejif-2047	34	14	.	.	PUNCT
ejif-2047	35	1	banks	bank	NOUN
ejif-2047	35	2	risk	risk	NOUN
ejif-2047	35	3	level	level	NOUN
ejif-2047	35	4	and	and	CCONJ
ejif-2047	35	5	governance	governance	NOUN
ejif-2047	35	6	mechanisms	mechanism	NOUN
ejif-2047	35	7	are	be	AUX
ejif-2047	35	8	the	the	DET
ejif-2047	35	9	most	most	ADV
ejif-2047	35	10	widely	widely	ADV
ejif-2047	35	11	analyzed	analyze	VERB
ejif-2047	35	12	(	(	PUNCT
ejif-2047	35	13	cornett	cornett	PROPN
ejif-2047	35	14	et	et	PROPN
ejif-2047	35	15	al	al	PROPN
ejif-2047	35	16	.	.	PROPN
ejif-2047	35	17	,	,	PUNCT
ejif-2047	35	18	2009	2009	NUM
ejif-2047	35	19	;	;	PUNCT
ejif-2047	35	20	wan	wan	PROPN
ejif-2047	35	21	mohammad	mohammad	PROPN
ejif-2047	35	22	et	et	PROPN
ejif-2047	35	23	al	al	PROPN
ejif-2047	35	24	.	.	PROPN
ejif-2047	35	25	,	,	PUNCT
ejif-2047	35	26	2011	2011	NUM
ejif-2047	35	27	;	;	PUNCT
ejif-2047	35	28	abaoub	abaoub	VERB
ejif-2047	35	29	et	et	PROPN
ejif-2047	35	30	al	al	PROPN
ejif-2047	35	31	.	.	PROPN
ejif-2047	35	32	,	,	PUNCT
ejif-2047	35	33	2013	2013	NUM
ejif-2047	35	34	)	)	PUNCT
ejif-2047	36	1	[	[	X
ejif-2047	36	2	24	24	NUM
ejif-2047	36	3	,	,	PUNCT
ejif-2047	36	4	67	67	NUM
ejif-2047	36	5	&	&	CCONJ
ejif-2047	36	6	1	1	NUM
ejif-2047	36	7	]	]	PUNCT
ejif-2047	36	8	.	.	PUNCT
ejif-2047	37	1	for	for	ADP
ejif-2047	37	2	instance	instance	NOUN
ejif-2047	37	3	,	,	PUNCT
ejif-2047	37	4	it	it	PRON
ejif-2047	37	5	is	be	AUX
ejif-2047	37	6	shown	show	VERB
ejif-2047	37	7	that	that	SCONJ
ejif-2047	37	8	bank	bank	NOUN
ejif-2047	37	9	executives	executive	NOUN
ejif-2047	37	10	’	'	PUNCT
ejif-2047	37	11	compensation	compensation	NOUN
ejif-2047	37	12	contracts	contract	NOUN
ejif-2047	37	13	increase	increase	VERB
ejif-2047	37	14	managerial	managerial	ADJ
ejif-2047	37	15	incentives	incentive	NOUN
ejif-2047	37	16	to	to	PART
ejif-2047	37	17	manage	manage	VERB
ejif-2047	37	18	earnings	earning	NOUN
ejif-2047	37	19	(	(	PUNCT
ejif-2047	37	20	uygur	uygur	PROPN
ejif-2047	37	21	,	,	PUNCT
ejif-2047	37	22	2013	2013	NUM
ejif-2047	37	23	)	)	PUNCT
ejif-2047	38	1	[	[	X
ejif-2047	38	2	66	66	NUM
ejif-2047	38	3	]	]	PUNCT
ejif-2047	38	4	.	.	PUNCT
ejif-2047	39	1	however	however	ADV
ejif-2047	39	2	,	,	PUNCT
ejif-2047	39	3	the	the	DET
ejif-2047	39	4	internal	internal	ADJ
ejif-2047	39	5	control	control	NOUN
ejif-2047	39	6	systems	system	NOUN
ejif-2047	39	7	increase	increase	VERB
ejif-2047	39	8	accounting	accounting	NOUN
ejif-2047	39	9	quality	quality	NOUN
ejif-2047	39	10	and	and	CCONJ
ejif-2047	39	11	limit	limit	VERB
ejif-2047	39	12	discretionary	discretionary	ADJ
ejif-2047	39	13	behavior	behavior	NOUN
ejif-2047	39	14	(	(	PUNCT
ejif-2047	39	15	altamuro	altamuro	NOUN
ejif-2047	39	16	and	and	CCONJ
ejif-2047	39	17	beatty	beatty	PROPN
ejif-2047	39	18	,	,	PUNCT
ejif-2047	39	19	khawla	khawla	PROPN
ejif-2047	39	20	bourkhis	bourkhis	PROPN
ejif-2047	39	21	a	a	PRON
ejif-2047	39	22	and	and	CCONJ
ejif-2047	39	23	mohamed	mohamed	ADJ
ejif-2047	39	24	wajdi	wajdi	PROPN
ejif-2047	39	25	najar	najar	PROPN
ejif-2047	40	1	b	b	PROPN
ejif-2047	40	2	mailto:khawlabourkhis@hotmail.fr	mailto:khawlabourkhis@hotmail.fr	PROPN
ejif-2047	40	3	mailto:najarfinanceislamique@yahoo.fr	mailto:najarfinanceislamique@yahoo.fr	NOUN
ejif-2047	40	4	ejif	ejif	NOUN
ejif-2047	40	5	–	–	PUNCT
ejif-2047	40	6	european	european	PROPN
ejif-2047	40	7	journal	journal	PROPN
ejif-2047	40	8	of	of	ADP
ejif-2047	40	9	islamic	islamic	PROPN
ejif-2047	40	10	finance	finance	PROPN
ejif-2047	40	11	no	no	DET
ejif-2047	40	12	6	6	NUM
ejif-2047	40	13	,	,	PUNCT
ejif-2047	40	14	feb	feb	X
ejif-2047	40	15	(	(	PUNCT
ejif-2047	40	16	2017	2017	NUM
ejif-2047	40	17	)	)	PUNCT
ejif-2047	41	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2047	41	2	issn	issn	VERB
ejif-2047	41	3	2421	2421	NUM
ejif-2047	41	4	-	-	SYM
ejif-2047	41	5	2172	2172	NUM
ejif-2047	41	6	2	2	NUM
ejif-2047	41	7	2010	2010	NUM
ejif-2047	41	8	)	)	PUNCT
ejif-2047	42	1	[	[	X
ejif-2047	42	2	7	7	NUM
ejif-2047	42	3	]	]	PUNCT
ejif-2047	42	4	.	.	PUNCT
ejif-2047	43	1	further	far	ADV
ejif-2047	43	2	,	,	PUNCT
ejif-2047	43	3	bouvatier	bouvatier	NOUN
ejif-2047	43	4	et	et	PROPN
ejif-2047	43	5	al	al	PROPN
ejif-2047	43	6	.	.	PROPN
ejif-2047	44	1	(	(	PUNCT
ejif-2047	44	2	2014	2014	NUM
ejif-2047	44	3	)	)	PUNCT
ejif-2047	45	1	[	[	X
ejif-2047	45	2	16	16	NUM
ejif-2047	45	3	]	]	PUNCT
ejif-2047	45	4	indicate	indicate	VERB
ejif-2047	45	5	that	that	SCONJ
ejif-2047	45	6	european	european	ADJ
ejif-2047	45	7	banks	bank	NOUN
ejif-2047	45	8	with	with	ADP
ejif-2047	45	9	higher	high	ADJ
ejif-2047	45	10	level	level	NOUN
ejif-2047	45	11	of	of	ADP
ejif-2047	45	12	ownership	ownership	NOUN
ejif-2047	45	13	concentration	concentration	NOUN
ejif-2047	45	14	display	display	NOUN
ejif-2047	45	15	higher	high	ADJ
ejif-2047	45	16	intensity	intensity	NOUN
ejif-2047	45	17	of	of	ADP
ejif-2047	45	18	income	income	NOUN
ejif-2047	45	19	smoothing	smooth	VERB
ejif-2047	45	20	through	through	ADP
ejif-2047	45	21	loan	loan	NOUN
ejif-2047	45	22	loss	loss	NOUN
ejif-2047	45	23	provisions	provision	NOUN
ejif-2047	45	24	(	(	PUNCT
ejif-2047	45	25	llp	llp	PROPN
ejif-2047	45	26	)	)	PUNCT
ejif-2047	45	27	.	.	PUNCT
ejif-2047	46	1	however	however	ADV
ejif-2047	46	2	,	,	PUNCT
ejif-2047	46	3	this	this	DET
ejif-2047	46	4	negative	negative	ADJ
ejif-2047	46	5	association	association	NOUN
ejif-2047	46	6	appears	appear	VERB
ejif-2047	46	7	attenuated	attenuate	VERB
ejif-2047	46	8	among	among	ADP
ejif-2047	46	9	countries	country	NOUN
ejif-2047	46	10	with	with	ADP
ejif-2047	46	11	stronger	strong	ADJ
ejif-2047	46	12	supervisory	supervisory	ADJ
ejif-2047	46	13	regimes	regime	NOUN
ejif-2047	46	14	or	or	CCONJ
ejif-2047	46	15	higher	high	ADJ
ejif-2047	46	16	external	external	ADJ
ejif-2047	46	17	audit	audit	NOUN
ejif-2047	46	18	quality	quality	NOUN
ejif-2047	46	19	.	.	PUNCT
ejif-2047	47	1	cross	cross	NOUN
ejif-2047	47	2	countries	country	NOUN
ejif-2047	47	3	analyses	analyse	VERB
ejif-2047	47	4	such	such	ADJ
ejif-2047	47	5	as	as	ADP
ejif-2047	47	6	fonseca	fonseca	PROPN
ejif-2047	47	7	and	and	CCONJ
ejif-2047	47	8	gonzalez	gonzalez	PROPN
ejif-2047	47	9	(	(	PUNCT
ejif-2047	47	10	2008	2008	NUM
ejif-2047	47	11	)	)	PUNCT
ejif-2047	48	1	[	[	X
ejif-2047	48	2	35	35	NUM
ejif-2047	48	3	]	]	PUNCT
ejif-2047	48	4	and	and	CCONJ
ejif-2047	48	5	kanagaretnam	kanagaretnam	PROPN
ejif-2047	48	6	et	et	PROPN
ejif-2047	48	7	al	al	PROPN
ejif-2047	48	8	.	.	PROPN
ejif-2047	49	1	(	(	PUNCT
ejif-2047	49	2	2014	2014	NUM
ejif-2047	49	3	)	)	PUNCT
ejif-2047	50	1	[	[	X
ejif-2047	50	2	44	44	NUM
ejif-2047	50	3	]	]	PUNCT
ejif-2047	50	4	have	have	AUX
ejif-2047	50	5	highlighted	highlight	VERB
ejif-2047	50	6	the	the	DET
ejif-2047	50	7	role	role	NOUN
ejif-2047	50	8	of	of	ADP
ejif-2047	50	9	institutional	institutional	ADJ
ejif-2047	50	10	environment	environment	NOUN
ejif-2047	50	11	and	and	CCONJ
ejif-2047	50	12	supervisory	supervisory	ADJ
ejif-2047	50	13	regimes	regime	NOUN
ejif-2047	50	14	in	in	ADP
ejif-2047	50	15	enhancing	enhance	VERB
ejif-2047	50	16	bank	bank	NOUN
ejif-2047	50	17	earnings	earning	NOUN
ejif-2047	50	18	quality	quality	NOUN
ejif-2047	50	19	by	by	ADP
ejif-2047	50	20	reducing	reduce	VERB
ejif-2047	50	21	earnings	earning	NOUN
ejif-2047	50	22	management	management	NOUN
ejif-2047	50	23	.	.	PUNCT
ejif-2047	51	1	auditing	auditing	NOUN
ejif-2047	51	2	quality	quality	NOUN
ejif-2047	51	3	,	,	PUNCT
ejif-2047	51	4	changes	change	NOUN
ejif-2047	51	5	in	in	ADP
ejif-2047	51	6	accounting	accounting	NOUN
ejif-2047	51	7	standards	standard	NOUN
ejif-2047	51	8	and	and	CCONJ
ejif-2047	51	9	bank	bank	NOUN
ejif-2047	51	10	listing	list	VERB
ejif-2047	51	11	status	status	NOUN
ejif-2047	51	12	are	be	AUX
ejif-2047	51	13	also	also	ADV
ejif-2047	51	14	revealed	reveal	VERB
ejif-2047	51	15	as	as	ADP
ejif-2047	51	16	important	important	ADJ
ejif-2047	51	17	determinants	determinant	NOUN
ejif-2047	51	18	of	of	ADP
ejif-2047	51	19	earnings	earning	NOUN
ejif-2047	51	20	management	management	NOUN
ejif-2047	51	21	in	in	ADP
ejif-2047	51	22	the	the	DET
ejif-2047	51	23	banking	banking	NOUN
ejif-2047	51	24	industry	industry	NOUN
ejif-2047	51	25	.	.	PUNCT
ejif-2047	52	1	this	this	DET
ejif-2047	52	2	study	study	NOUN
ejif-2047	52	3	aims	aim	VERB
ejif-2047	52	4	to	to	PART
ejif-2047	52	5	examine	examine	VERB
ejif-2047	52	6	whether	whether	SCONJ
ejif-2047	52	7	differences	difference	NOUN
ejif-2047	52	8	in	in	ADP
ejif-2047	52	9	ownership	ownership	NOUN
ejif-2047	52	10	status	status	NOUN
ejif-2047	52	11	could	could	AUX
ejif-2047	52	12	explain	explain	VERB
ejif-2047	52	13	variations	variation	NOUN
ejif-2047	52	14	in	in	ADP
ejif-2047	52	15	the	the	DET
ejif-2047	52	16	quality	quality	NOUN
ejif-2047	52	17	of	of	ADP
ejif-2047	52	18	bank	bank	NOUN
ejif-2047	52	19	earnings	earning	NOUN
ejif-2047	52	20	across	across	ADP
ejif-2047	52	21	mena	mena	PROPN
ejif-2047	52	22	countries	countries	PROPN
ejif-2047	52	23	.	.	PUNCT
ejif-2047	53	1	our	our	PRON
ejif-2047	53	2	research	research	NOUN
ejif-2047	53	3	question	question	NOUN
ejif-2047	53	4	is	be	AUX
ejif-2047	53	5	therefore	therefore	ADV
ejif-2047	53	6	:	:	PUNCT
ejif-2047	53	7	is	be	AUX
ejif-2047	53	8	there	there	PRON
ejif-2047	53	9	a	a	DET
ejif-2047	53	10	relationship	relationship	NOUN
ejif-2047	53	11	between	between	ADP
ejif-2047	53	12	mena	mena	PROPN
ejif-2047	53	13	bank	bank	PROPN
ejif-2047	53	14	ownership	ownership	NOUN
ejif-2047	53	15	structure	structure	NOUN
ejif-2047	53	16	and	and	CCONJ
ejif-2047	53	17	the	the	DET
ejif-2047	53	18	content	content	NOUN
ejif-2047	53	19	information	information	NOUN
ejif-2047	53	20	of	of	ADP
ejif-2047	53	21	earnings	earning	NOUN
ejif-2047	53	22	?	?	PUNCT
ejif-2047	54	1	we	we	PRON
ejif-2047	54	2	suppose	suppose	VERB
ejif-2047	54	3	that	that	SCONJ
ejif-2047	54	4	mena	mena	PROPN
ejif-2047	54	5	region	region	PROPN
ejif-2047	54	6	constitutes	constitute	VERB
ejif-2047	54	7	a	a	DET
ejif-2047	54	8	favorable	favorable	ADJ
ejif-2047	54	9	field	field	NOUN
ejif-2047	54	10	of	of	ADP
ejif-2047	54	11	research	research	NOUN
ejif-2047	54	12	for	for	ADP
ejif-2047	54	13	three	three	NUM
ejif-2047	54	14	key	key	ADJ
ejif-2047	54	15	reasons	reason	NOUN
ejif-2047	54	16	:	:	PUNCT
ejif-2047	54	17	firstly	firstly	ADV
ejif-2047	54	18	,	,	PUNCT
ejif-2047	54	19	mena	mena	PROPN
ejif-2047	54	20	banking	banking	NOUN
ejif-2047	54	21	institutions	institution	NOUN
ejif-2047	54	22	are	be	AUX
ejif-2047	54	23	well	well	ADV
ejif-2047	54	24	characterized	characterize	VERB
ejif-2047	54	25	by	by	ADP
ejif-2047	54	26	highly	highly	ADV
ejif-2047	54	27	concentrated	concentrated	ADJ
ejif-2047	54	28	ownership	ownership	NOUN
ejif-2047	54	29	structure	structure	NOUN
ejif-2047	54	30	with	with	ADP
ejif-2047	54	31	the	the	DET
ejif-2047	54	32	predominance	predominance	NOUN
ejif-2047	54	33	of	of	ADP
ejif-2047	54	34	government	government	NOUN
ejif-2047	54	35	ownership	ownership	NOUN
ejif-2047	54	36	(	(	PUNCT
ejif-2047	54	37	kobeissi	kobeissi	NOUN
ejif-2047	54	38	and	and	CCONJ
ejif-2047	54	39	sun	sun	NOUN
ejif-2047	54	40	,	,	PUNCT
ejif-2047	54	41	2010	2010	NUM
ejif-2047	54	42	;	;	PUNCT
ejif-2047	54	43	farazi	farazi	PROPN
ejif-2047	54	44	et	et	PROPN
ejif-2047	54	45	al	al	PROPN
ejif-2047	54	46	.	.	PROPN
ejif-2047	54	47	,	,	PUNCT
ejif-2047	54	48	2011	2011	NUM
ejif-2047	54	49	)	)	PUNCT
ejif-2047	54	50	.	.	PUNCT
ejif-2047	55	1	[	[	X
ejif-2047	55	2	47	47	NUM
ejif-2047	55	3	&	&	CCONJ
ejif-2047	55	4	34	34	NUM
ejif-2047	55	5	]	]	PUNCT
ejif-2047	55	6	.	.	PUNCT
ejif-2047	56	1	however	however	ADV
ejif-2047	56	2	the	the	DET
ejif-2047	56	3	limited	limited	ADJ
ejif-2047	56	4	existing	exist	VERB
ejif-2047	56	5	literature	literature	NOUN
ejif-2047	56	6	does	do	AUX
ejif-2047	56	7	not	not	PART
ejif-2047	56	8	provide	provide	VERB
ejif-2047	56	9	consistent	consistent	ADJ
ejif-2047	56	10	findings	finding	NOUN
ejif-2047	56	11	on	on	ADP
ejif-2047	56	12	the	the	DET
ejif-2047	56	13	implications	implication	NOUN
ejif-2047	56	14	of	of	ADP
ejif-2047	56	15	this	this	DET
ejif-2047	56	16	distinctive	distinctive	ADJ
ejif-2047	56	17	ownership	ownership	NOUN
ejif-2047	56	18	structure	structure	NOUN
ejif-2047	56	19	.	.	PUNCT
ejif-2047	57	1	there	there	PRON
ejif-2047	57	2	is	be	VERB
ejif-2047	57	3	no	no	DET
ejif-2047	57	4	study	study	NOUN
ejif-2047	57	5	in	in	ADP
ejif-2047	57	6	our	our	PRON
ejif-2047	57	7	knowledge	knowledge	NOUN
ejif-2047	57	8	examining	examine	VERB
ejif-2047	57	9	mena	mena	PROPN
ejif-2047	57	10	bank	bank	PROPN
ejif-2047	57	11	earnings	earning	NOUN
ejif-2047	57	12	reporting	report	VERB
ejif-2047	57	13	quality	quality	NOUN
ejif-2047	57	14	and	and	CCONJ
ejif-2047	57	15	its	its	PRON
ejif-2047	57	16	association	association	NOUN
ejif-2047	57	17	with	with	ADP
ejif-2047	57	18	their	their	PRON
ejif-2047	57	19	ownership	ownership	NOUN
ejif-2047	57	20	structures	structure	NOUN
ejif-2047	57	21	.	.	PUNCT
ejif-2047	58	1	secondly	secondly	ADV
ejif-2047	58	2	and	and	CCONJ
ejif-2047	58	3	despite	despite	SCONJ
ejif-2047	58	4	the	the	DET
ejif-2047	58	5	noted	note	VERB
ejif-2047	58	6	higher	high	ADJ
ejif-2047	58	7	ownership	ownership	NOUN
ejif-2047	58	8	concentration	concentration	NOUN
ejif-2047	58	9	that	that	PRON
ejif-2047	58	10	complicates	complicate	VERB
ejif-2047	58	11	the	the	DET
ejif-2047	58	12	governance	governance	NOUN
ejif-2047	58	13	of	of	ADP
ejif-2047	58	14	banks	bank	NOUN
ejif-2047	58	15	,	,	PUNCT
ejif-2047	58	16	mena	mena	PROPN
ejif-2047	58	17	legal	legal	ADJ
ejif-2047	58	18	institutions	institution	NOUN
ejif-2047	58	19	do	do	AUX
ejif-2047	58	20	not	not	PART
ejif-2047	58	21	sufficiently	sufficiently	ADV
ejif-2047	58	22	protect	protect	VERB
ejif-2047	58	23	minority	minority	NOUN
ejif-2047	58	24	shareholders	shareholder	NOUN
ejif-2047	58	25	’	'	PUNCT
ejif-2047	58	26	interests	interest	NOUN
ejif-2047	58	27	against	against	ADP
ejif-2047	58	28	expropriation	expropriation	NOUN
ejif-2047	58	29	risk	risk	NOUN
ejif-2047	58	30	.	.	PUNCT
ejif-2047	59	1	mena	mena	PROPN
ejif-2047	59	2	countries	country	NOUN
ejif-2047	59	3	suffer	suffer	VERB
ejif-2047	59	4	from	from	ADP
ejif-2047	59	5	the	the	DET
ejif-2047	59	6	weak	weak	ADJ
ejif-2047	59	7	enforcement	enforcement	NOUN
ejif-2047	59	8	of	of	ADP
ejif-2047	59	9	shareholders	shareholder	NOUN
ejif-2047	59	10	rights	right	NOUN
ejif-2047	59	11	(	(	PUNCT
ejif-2047	59	12	naciri	naciri	NOUN
ejif-2047	59	13	,	,	PUNCT
ejif-2047	59	14	2008	2008	NUM
ejif-2047	59	15	)	)	PUNCT
ejif-2047	60	1	[	[	X
ejif-2047	60	2	56	56	NUM
ejif-2047	60	3	]	]	PUNCT
ejif-2047	60	4	.	.	PUNCT
ejif-2047	61	1	nonetheless	nonetheless	ADV
ejif-2047	61	2	,	,	PUNCT
ejif-2047	61	3	several	several	ADJ
ejif-2047	61	4	studies	study	NOUN
ejif-2047	61	5	such	such	ADJ
ejif-2047	61	6	as	as	ADP
ejif-2047	61	7	caprio	caprio	PROPN
ejif-2047	61	8	et	et	PROPN
ejif-2047	61	9	al	al	PROPN
ejif-2047	61	10	.	.	PROPN
ejif-2047	62	1	(	(	PUNCT
ejif-2047	62	2	2007	2007	NUM
ejif-2047	62	3	)	)	PUNCT
ejif-2047	62	4	,	,	PUNCT
ejif-2047	62	5	shehzad	shehzad	PROPN
ejif-2047	62	6	et	et	PROPN
ejif-2047	62	7	al	al	PROPN
ejif-2047	62	8	.	.	PROPN
ejif-2047	63	1	(	(	PUNCT
ejif-2047	63	2	2010	2010	NUM
ejif-2047	63	3	)	)	PUNCT
ejif-2047	63	4	,	,	PUNCT
ejif-2047	63	5	haw	haw	INTJ
ejif-2047	63	6	et	et	PROPN
ejif-2047	63	7	al	al	PROPN
ejif-2047	63	8	.	.	PROPN
ejif-2047	64	1	(	(	PUNCT
ejif-2047	64	2	2010	2010	NUM
ejif-2047	64	3	)	)	PUNCT
ejif-2047	64	4	and	and	CCONJ
ejif-2047	64	5	busta	busta	INTJ
ejif-2047	64	6	et	et	PROPN
ejif-2047	64	7	al	al	PROPN
ejif-2047	64	8	.	.	PROPN
ejif-2047	65	1	(	(	PUNCT
ejif-2047	65	2	2014	2014	NUM
ejif-2047	65	3	)	)	PUNCT
ejif-2047	66	1	[	[	X
ejif-2047	66	2	19	19	NUM
ejif-2047	66	3	,	,	PUNCT
ejif-2047	66	4	60	60	NUM
ejif-2047	66	5	,	,	PUNCT
ejif-2047	66	6	39	39	NUM
ejif-2047	66	7	&	&	CCONJ
ejif-2047	66	8	18	18	NUM
ejif-2047	66	9	]	]	PUNCT
ejif-2047	66	10	prove	prove	VERB
ejif-2047	66	11	that	that	SCONJ
ejif-2047	66	12	legal	legal	ADJ
ejif-2047	66	13	environment	environment	NOUN
ejif-2047	66	14	impacts	impact	VERB
ejif-2047	66	15	significantly	significantly	ADV
ejif-2047	66	16	conflicts	conflict	NOUN
ejif-2047	66	17	of	of	ADP
ejif-2047	66	18	interests	interest	NOUN
ejif-2047	66	19	between	between	ADP
ejif-2047	66	20	controlling	control	VERB
ejif-2047	66	21	shareholders	shareholder	NOUN
ejif-2047	66	22	and	and	CCONJ
ejif-2047	66	23	minority	minority	NOUN
ejif-2047	66	24	shareholders	shareholder	NOUN
ejif-2047	66	25	.	.	PUNCT
ejif-2047	67	1	finally	finally	ADV
ejif-2047	67	2	,	,	PUNCT
ejif-2047	67	3	banking	banking	NOUN
ejif-2047	67	4	system	system	NOUN
ejif-2047	67	5	in	in	ADP
ejif-2047	67	6	mena	mena	PROPN
ejif-2047	67	7	region	region	PROPN
ejif-2047	67	8	is	be	AUX
ejif-2047	67	9	characterized	characterize	VERB
ejif-2047	67	10	by	by	ADP
ejif-2047	67	11	the	the	DET
ejif-2047	67	12	co	co	NOUN
ejif-2047	67	13	-	-	NOUN
ejif-2047	67	14	existence	existence	NOUN
ejif-2047	67	15	of	of	ADP
ejif-2047	67	16	islamic	islamic	ADJ
ejif-2047	67	17	banks	bank	NOUN
ejif-2047	67	18	and	and	CCONJ
ejif-2047	67	19	conventional	conventional	ADJ
ejif-2047	67	20	banks	bank	NOUN
ejif-2047	67	21	side	side	NOUN
ejif-2047	67	22	-	-	PUNCT
ejif-2047	67	23	by	by	ADP
ejif-2047	67	24	-	-	PUNCT
ejif-2047	67	25	side	side	NOUN
ejif-2047	67	26	.	.	PUNCT
ejif-2047	68	1	islamic	islamic	ADJ
ejif-2047	68	2	banking	banking	PROPN
ejif-2047	68	3	assets1	assets1	PROPN
ejif-2047	69	1	in	in	ADP
ejif-2047	69	2	mena	mena	PROPN
ejif-2047	69	3	countries	country	NOUN
ejif-2047	69	4	are	be	AUX
ejif-2047	69	5	about	about	ADP
ejif-2047	69	6	1,197.9	1,197.9	NUM
ejif-2047	69	7	billion	billion	NUM
ejif-2047	69	8	dollars	dollar	NOUN
ejif-2047	69	9	in	in	ADP
ejif-2047	69	10	2014	2014	NUM
ejif-2047	69	11	,	,	PUNCT
ejif-2047	69	12	it	it	PRON
ejif-2047	69	13	accounts	account	VERB
ejif-2047	69	14	for	for	ADP
ejif-2047	69	15	more	more	ADJ
ejif-2047	69	16	than	than	ADP
ejif-2047	69	17	20	20	NUM
ejif-2047	69	18	percent	percent	NOUN
ejif-2047	69	19	of	of	ADP
ejif-2047	69	20	banking	banking	NOUN
ejif-2047	69	21	system	system	NOUN
ejif-2047	69	22	assets	asset	NOUN
ejif-2047	69	23	in	in	ADP
ejif-2047	69	24	10	10	NUM
ejif-2047	69	25	countries	country	NOUN
ejif-2047	69	26	.	.	PUNCT
ejif-2047	70	1	mena	mena	PROPN
ejif-2047	70	2	region	region	PROPN
ejif-2047	70	3	constitutes	constitute	VERB
ejif-2047	70	4	so	so	ADV
ejif-2047	70	5	an	an	DET
ejif-2047	70	6	adequate	adequate	ADJ
ejif-2047	70	7	sample	sample	NOUN
ejif-2047	70	8	for	for	ADP
ejif-2047	70	9	a	a	DET
ejif-2047	70	10	comparative	comparative	ADJ
ejif-2047	70	11	analysis	analysis	NOUN
ejif-2047	70	12	between	between	ADP
ejif-2047	70	13	the	the	DET
ejif-2047	70	14	two	two	NUM
ejif-2047	70	15	groups	group	NOUN
ejif-2047	70	16	of	of	ADP
ejif-2047	70	17	banks	bank	NOUN
ejif-2047	70	18	.	.	PUNCT
ejif-2047	71	1	the	the	DET
ejif-2047	71	2	principal	principal	ADJ
ejif-2047	71	3	objectives	objective	NOUN
ejif-2047	71	4	of	of	ADP
ejif-2047	71	5	the	the	DET
ejif-2047	71	6	present	present	ADJ
ejif-2047	71	7	research	research	NOUN
ejif-2047	71	8	study	study	NOUN
ejif-2047	71	9	are	be	AUX
ejif-2047	71	10	therefore	therefore	ADV
ejif-2047	71	11	described	describe	VERB
ejif-2047	71	12	as	as	SCONJ
ejif-2047	71	13	follows	follow	VERB
ejif-2047	71	14	:	:	PUNCT
ejif-2047	71	15	firstly	firstly	ADV
ejif-2047	71	16	,	,	PUNCT
ejif-2047	71	17	the	the	DET
ejif-2047	71	18	analysis	analysis	NOUN
ejif-2047	71	19	aims	aim	VERB
ejif-2047	71	20	to	to	PART
ejif-2047	71	21	assess	assess	VERB
ejif-2047	71	22	the	the	DET
ejif-2047	71	23	quality	quality	NOUN
ejif-2047	71	24	of	of	ADP
ejif-2047	71	25	bank	bank	NOUN
ejif-2047	71	26	’s	’s	PART
ejif-2047	71	27	reported	report	VERB
ejif-2047	71	28	earnings	earning	NOUN
ejif-2047	71	29	and	and	CCONJ
ejif-2047	71	30	measure	measure	VERB
ejif-2047	71	31	the	the	DET
ejif-2047	71	32	extent	extent	NOUN
ejif-2047	71	33	of	of	ADP
ejif-2047	71	34	bank	bank	NOUN
ejif-2047	71	35	earnings	earning	NOUN
ejif-2047	71	36	management	management	NOUN
ejif-2047	71	37	in	in	ADP
ejif-2047	71	38	the	the	DET
ejif-2047	71	39	mena	mena	PROPN
ejif-2047	71	40	region	region	PROPN
ejif-2047	71	41	.	.	PUNCT
ejif-2047	72	1	secondly	secondly	ADV
ejif-2047	72	2	,	,	PUNCT
ejif-2047	72	3	we	we	PRON
ejif-2047	72	4	intend	intend	VERB
ejif-2047	72	5	to	to	PART
ejif-2047	72	6	determine	determine	VERB
ejif-2047	72	7	whether	whether	SCONJ
ejif-2047	72	8	and	and	CCONJ
ejif-2047	72	9	to	to	ADP
ejif-2047	72	10	what	what	DET
ejif-2047	72	11	extent	extent	NOUN
ejif-2047	72	12	shareholding	shareholding	NOUN
ejif-2047	72	13	ownership	ownership	NOUN
ejif-2047	72	14	concentration	concentration	NOUN
ejif-2047	72	15	matters	matter	NOUN
ejif-2047	72	16	in	in	ADP
ejif-2047	72	17	bank	bank	NOUN
ejif-2047	72	18	earnings	earning	NOUN
ejif-2047	72	19	quality	quality	NOUN
ejif-2047	72	20	.	.	PUNCT
ejif-2047	73	1	thirdly	thirdly	ADV
ejif-2047	73	2	,	,	PUNCT
ejif-2047	73	3	the	the	DET
ejif-2047	73	4	study	study	NOUN
ejif-2047	73	5	tries	try	VERB
ejif-2047	73	6	to	to	PART
ejif-2047	73	7	explore	explore	VERB
ejif-2047	73	8	whether	whether	SCONJ
ejif-2047	73	9	certain	certain	ADJ
ejif-2047	73	10	types	type	NOUN
ejif-2047	73	11	1	1	NUM
ejif-2047	73	12	islamic	islamic	ADJ
ejif-2047	73	13	financial	financial	ADJ
ejif-2047	73	14	services	service	NOUN
ejif-2047	73	15	industry	industry	NOUN
ejif-2047	73	16	stability	stability	NOUN
ejif-2047	73	17	report	report	NOUN
ejif-2047	73	18	,	,	PUNCT
ejif-2047	73	19	may	may	PROPN
ejif-2047	73	20	2015	2015	NUM
ejif-2047	73	21	.	.	PUNCT
ejif-2047	74	1	of	of	ADP
ejif-2047	74	2	majority	majority	NOUN
ejif-2047	74	3	shareholder	shareholder	NOUN
ejif-2047	74	4	are	be	AUX
ejif-2047	74	5	particularly	particularly	ADV
ejif-2047	74	6	conductive	conductive	ADJ
ejif-2047	74	7	to	to	ADP
ejif-2047	74	8	lower	low	ADJ
ejif-2047	74	9	quality	quality	NOUN
ejif-2047	74	10	of	of	ADP
ejif-2047	74	11	earnings	earning	NOUN
ejif-2047	74	12	of	of	ADP
ejif-2047	74	13	mena	mena	PROPN
ejif-2047	74	14	banks	bank	NOUN
ejif-2047	74	15	.	.	PUNCT
ejif-2047	75	1	fourthly	fourthly	ADV
ejif-2047	75	2	,	,	PUNCT
ejif-2047	75	3	the	the	DET
ejif-2047	75	4	study	study	NOUN
ejif-2047	75	5	will	will	AUX
ejif-2047	75	6	determine	determine	VERB
ejif-2047	75	7	to	to	ADP
ejif-2047	75	8	what	what	DET
ejif-2047	75	9	extent	extent	NOUN
ejif-2047	75	10	islamic	islamic	ADJ
ejif-2047	75	11	religious	religious	ADJ
ejif-2047	75	12	values	value	NOUN
ejif-2047	75	13	affect	affect	VERB
ejif-2047	75	14	earnings	earning	NOUN
ejif-2047	75	15	reporting	reporting	NOUN
ejif-2047	75	16	quality	quality	NOUN
ejif-2047	75	17	.	.	PUNCT
ejif-2047	76	1	lastly	lastly	ADV
ejif-2047	76	2	,	,	PUNCT
ejif-2047	76	3	we	we	PRON
ejif-2047	76	4	will	will	AUX
ejif-2047	76	5	highlight	highlight	VERB
ejif-2047	76	6	the	the	DET
ejif-2047	76	7	impact	impact	NOUN
ejif-2047	76	8	of	of	ADP
ejif-2047	76	9	regulation	regulation	NOUN
ejif-2047	76	10	and	and	CCONJ
ejif-2047	76	11	banking	banking	NOUN
ejif-2047	76	12	supervision	supervision	NOUN
ejif-2047	76	13	in	in	ADP
ejif-2047	76	14	emerging	emerge	VERB
ejif-2047	76	15	economies	economy	NOUN
ejif-2047	76	16	on	on	ADP
ejif-2047	76	17	bank	bank	NOUN
ejif-2047	76	18	earnings	earning	NOUN
ejif-2047	76	19	quality	quality	NOUN
ejif-2047	76	20	.	.	PUNCT
ejif-2047	77	1	we	we	PRON
ejif-2047	77	2	employ	employ	VERB
ejif-2047	77	3	four	four	NUM
ejif-2047	77	4	distinct	distinct	ADJ
ejif-2047	77	5	earnings	earning	NOUN
ejif-2047	77	6	quality	quality	NOUN
ejif-2047	77	7	measures	measure	NOUN
ejif-2047	77	8	that	that	PRON
ejif-2047	77	9	detect	detect	VERB
ejif-2047	77	10	different	different	ADJ
ejif-2047	77	11	aspects	aspect	NOUN
ejif-2047	77	12	of	of	ADP
ejif-2047	77	13	earnings	earning	NOUN
ejif-2047	77	14	properties	property	NOUN
ejif-2047	77	15	(	(	PUNCT
ejif-2047	77	16	earnings	earning	NOUN
ejif-2047	77	17	persistence	persistence	NOUN
ejif-2047	77	18	,	,	PUNCT
ejif-2047	77	19	ability	ability	NOUN
ejif-2047	77	20	to	to	PART
ejif-2047	77	21	predict	predict	VERB
ejif-2047	77	22	cash	cash	NOUN
ejif-2047	77	23	flows	flow	NOUN
ejif-2047	77	24	,	,	PUNCT
ejif-2047	77	25	income	income	NOUN
ejif-2047	77	26	smoothing	smooth	VERB
ejif-2047	77	27	through	through	ADP
ejif-2047	77	28	loan	loan	NOUN
ejif-2047	77	29	loss	loss	NOUN
ejif-2047	77	30	provisions	provision	NOUN
ejif-2047	77	31	and	and	CCONJ
ejif-2047	77	32	small	small	ADJ
ejif-2047	77	33	positive	positive	ADJ
ejif-2047	77	34	net	net	ADJ
ejif-2047	77	35	incomes	income	NOUN
ejif-2047	77	36	on	on	ADP
ejif-2047	77	37	a	a	DET
ejif-2047	77	38	sample	sample	NOUN
ejif-2047	77	39	of	of	ADP
ejif-2047	77	40	158	158	NUM
ejif-2047	77	41	banks	bank	NOUN
ejif-2047	77	42	(	(	PUNCT
ejif-2047	77	43	44	44	NUM
ejif-2047	77	44	islamic	islamic	ADJ
ejif-2047	77	45	banks	bank	NOUN
ejif-2047	77	46	and	and	CCONJ
ejif-2047	77	47	114	114	NUM
ejif-2047	77	48	conventional	conventional	ADJ
ejif-2047	77	49	banks	bank	NOUN
ejif-2047	77	50	)	)	PUNCT
ejif-2047	77	51	from	from	ADP
ejif-2047	77	52	15	15	NUM
ejif-2047	77	53	mena	mena	PROPN
ejif-2047	77	54	countries	country	NOUN
ejif-2047	77	55	observed	observe	VERB
ejif-2047	77	56	over	over	ADP
ejif-2047	77	57	the	the	DET
ejif-2047	77	58	period	period	NOUN
ejif-2047	77	59	(	(	PUNCT
ejif-2047	77	60	2000	2000	NUM
ejif-2047	77	61	-	-	SYM
ejif-2047	77	62	2013	2013	NUM
ejif-2047	77	63	)	)	PUNCT
ejif-2047	77	64	.	.	PUNCT
ejif-2047	78	1	to	to	PART
ejif-2047	78	2	control	control	VERB
ejif-2047	78	3	the	the	DET
ejif-2047	78	4	mena	mena	PROPN
ejif-2047	78	5	institutional	institutional	PROPN
ejif-2047	78	6	environment	environment	NOUN
ejif-2047	78	7	and	and	CCONJ
ejif-2047	78	8	evaluate	evaluate	VERB
ejif-2047	78	9	its	its	PRON
ejif-2047	78	10	role	role	NOUN
ejif-2047	78	11	in	in	ADP
ejif-2047	78	12	enhancing	enhance	VERB
ejif-2047	78	13	the	the	DET
ejif-2047	78	14	earnings	earning	NOUN
ejif-2047	78	15	reporting	reporting	NOUN
ejif-2047	78	16	quality	quality	NOUN
ejif-2047	78	17	,	,	PUNCT
ejif-2047	78	18	we	we	PRON
ejif-2047	78	19	use	use	VERB
ejif-2047	78	20	three	three	NUM
ejif-2047	78	21	indicators	indicator	NOUN
ejif-2047	78	22	:	:	PUNCT
ejif-2047	78	23	investor	investor	NOUN
ejif-2047	78	24	protection	protection	PROPN
ejif-2047	78	25	index	index	PROPN
ejif-2047	78	26	,	,	PUNCT
ejif-2047	78	27	official	official	ADJ
ejif-2047	78	28	supervisory	supervisory	ADJ
ejif-2047	78	29	power	power	NOUN
ejif-2047	78	30	index	index	NOUN
ejif-2047	78	31	,	,	PUNCT
ejif-2047	78	32	and	and	CCONJ
ejif-2047	78	33	private	private	ADJ
ejif-2047	78	34	monitoring	monitoring	NOUN
ejif-2047	78	35	index	index	NOUN
ejif-2047	78	36	.	.	PUNCT
ejif-2047	79	1	our	our	PRON
ejif-2047	79	2	empirical	empirical	ADJ
ejif-2047	79	3	findings	finding	NOUN
ejif-2047	79	4	suggest	suggest	VERB
ejif-2047	79	5	that	that	SCONJ
ejif-2047	79	6	all	all	DET
ejif-2047	79	7	four	four	NUM
ejif-2047	79	8	measures	measure	NOUN
ejif-2047	79	9	of	of	ADP
ejif-2047	79	10	earnings	earning	NOUN
ejif-2047	79	11	quality	quality	NOUN
ejif-2047	79	12	are	be	AUX
ejif-2047	79	13	higher	high	ADJ
ejif-2047	79	14	for	for	ADP
ejif-2047	79	15	listed	list	VERB
ejif-2047	79	16	and	and	CCONJ
ejif-2047	79	17	widely	widely	ADV
ejif-2047	79	18	held	hold	VERB
ejif-2047	79	19	banks	bank	NOUN
ejif-2047	79	20	;	;	PUNCT
ejif-2047	79	21	and	and	CCONJ
ejif-2047	79	22	,	,	PUNCT
ejif-2047	79	23	that	that	SCONJ
ejif-2047	79	24	state	state	NOUN
ejif-2047	79	25	-	-	PUNCT
ejif-2047	79	26	owned	own	VERB
ejif-2047	79	27	banks	bank	NOUN
ejif-2047	79	28	have	have	VERB
ejif-2047	79	29	less	less	ADV
ejif-2047	79	30	persistent	persistent	ADJ
ejif-2047	79	31	,	,	PUNCT
ejif-2047	79	32	less	less	ADV
ejif-2047	79	33	predictable	predictable	ADJ
ejif-2047	79	34	,	,	PUNCT
ejif-2047	79	35	and	and	CCONJ
ejif-2047	79	36	less	less	ADV
ejif-2047	79	37	managed	manage	VERB
ejif-2047	79	38	earnings	earning	NOUN
ejif-2047	79	39	.	.	PUNCT
ejif-2047	80	1	the	the	DET
ejif-2047	80	2	study	study	NOUN
ejif-2047	80	3	shows	show	VERB
ejif-2047	80	4	also	also	ADV
ejif-2047	80	5	that	that	SCONJ
ejif-2047	80	6	tighter	tight	ADJ
ejif-2047	80	7	supervision	supervision	NOUN
ejif-2047	80	8	improves	improve	VERB
ejif-2047	80	9	earnings	earning	NOUN
ejif-2047	80	10	reporting	reporting	NOUN
ejif-2047	80	11	quality	quality	NOUN
ejif-2047	80	12	by	by	ADP
ejif-2047	80	13	reducing	reduce	VERB
ejif-2047	80	14	earnings	earning	NOUN
ejif-2047	80	15	management	management	NOUN
ejif-2047	80	16	practices	practice	NOUN
ejif-2047	80	17	even	even	ADV
ejif-2047	80	18	in	in	ADP
ejif-2047	80	19	the	the	DET
ejif-2047	80	20	presence	presence	NOUN
ejif-2047	80	21	of	of	ADP
ejif-2047	80	22	large	large	ADJ
ejif-2047	80	23	shareholding	shareholding	NOUN
ejif-2047	80	24	.	.	PUNCT
ejif-2047	81	1	moreover	moreover	ADV
ejif-2047	81	2	,	,	PUNCT
ejif-2047	81	3	islamic	islamic	ADJ
ejif-2047	81	4	banks	bank	NOUN
ejif-2047	81	5	in	in	ADP
ejif-2047	81	6	mena	mena	PROPN
ejif-2047	81	7	countries	countries	PROPN
ejif-2047	81	8	appear	appear	VERB
ejif-2047	81	9	to	to	PART
ejif-2047	81	10	have	have	VERB
ejif-2047	81	11	significantly	significantly	ADV
ejif-2047	81	12	higher	high	ADJ
ejif-2047	81	13	quality	quality	NOUN
ejif-2047	81	14	of	of	ADP
ejif-2047	81	15	earnings	earning	NOUN
ejif-2047	81	16	than	than	ADP
ejif-2047	81	17	their	their	PRON
ejif-2047	81	18	conventional	conventional	ADJ
ejif-2047	81	19	counterparts	counterpart	NOUN
ejif-2047	81	20	in	in	ADP
ejif-2047	81	21	terms	term	NOUN
ejif-2047	81	22	of	of	ADP
ejif-2047	81	23	earnings	earning	NOUN
ejif-2047	81	24	persistence	persistence	NOUN
ejif-2047	81	25	,	,	PUNCT
ejif-2047	81	26	cash	cash	NOUN
ejif-2047	81	27	flows	flow	VERB
ejif-2047	81	28	predictability	predictability	NOUN
ejif-2047	81	29	and	and	CCONJ
ejif-2047	81	30	income	income	NOUN
ejif-2047	81	31	smoothing	smooth	VERB
ejif-2047	81	32	using	use	VERB
ejif-2047	81	33	loan	loan	NOUN
ejif-2047	81	34	loss	loss	NOUN
ejif-2047	81	35	provisions	provision	NOUN
ejif-2047	81	36	.	.	PUNCT
ejif-2047	82	1	the	the	DET
ejif-2047	82	2	rest	rest	NOUN
ejif-2047	82	3	of	of	ADP
ejif-2047	82	4	the	the	DET
ejif-2047	82	5	paper	paper	NOUN
ejif-2047	82	6	is	be	AUX
ejif-2047	82	7	organized	organize	VERB
ejif-2047	82	8	as	as	SCONJ
ejif-2047	82	9	follows	follow	VERB
ejif-2047	82	10	:	:	PUNCT
ejif-2047	82	11	section	section	NOUN
ejif-2047	82	12	2	2	NUM
ejif-2047	82	13	provides	provide	VERB
ejif-2047	82	14	a	a	DET
ejif-2047	82	15	discussion	discussion	NOUN
ejif-2047	82	16	on	on	ADP
ejif-2047	82	17	relevant	relevant	ADJ
ejif-2047	82	18	literature	literature	NOUN
ejif-2047	82	19	and	and	CCONJ
ejif-2047	82	20	develops	develop	VERB
ejif-2047	82	21	research	research	NOUN
ejif-2047	82	22	hypotheses	hypothesis	NOUN
ejif-2047	82	23	.	.	PUNCT
ejif-2047	83	1	data	datum	NOUN
ejif-2047	83	2	and	and	CCONJ
ejif-2047	83	3	research	research	NOUN
ejif-2047	83	4	design	design	NOUN
ejif-2047	83	5	are	be	AUX
ejif-2047	83	6	explained	explain	VERB
ejif-2047	83	7	in	in	ADP
ejif-2047	83	8	section	section	NOUN
ejif-2047	83	9	3	3	NUM
ejif-2047	83	10	.	.	PUNCT
ejif-2047	83	11	section	section	NOUN
ejif-2047	83	12	4	4	NUM
ejif-2047	83	13	presents	present	VERB
ejif-2047	83	14	empirical	empirical	ADJ
ejif-2047	83	15	findings	finding	NOUN
ejif-2047	83	16	.	.	PUNCT
ejif-2047	84	1	section	section	NOUN
ejif-2047	84	2	5	5	NUM
ejif-2047	84	3	concludes	conclude	VERB
ejif-2047	84	4	the	the	DET
ejif-2047	84	5	paper	paper	NOUN
ejif-2047	84	6	.	.	PUNCT
ejif-2047	85	1	ii	ii	PROPN
ejif-2047	85	2	.	.	PUNCT
ejif-2047	86	1	literature	literature	PROPN
ejif-2047	86	2	review	review	PROPN
ejif-2047	86	3	and	and	CCONJ
ejif-2047	86	4	hypotheses	hypothese	VERB
ejif-2047	86	5	development	development	NOUN
ejif-2047	86	6	a.	a.	NOUN
ejif-2047	86	7	share	share	NOUN
ejif-2047	86	8	ownership	ownership	NOUN
ejif-2047	86	9	structure	structure	NOUN
ejif-2047	86	10	and	and	CCONJ
ejif-2047	86	11	bank	bank	NOUN
ejif-2047	86	12	earnings	earning	NOUN
ejif-2047	86	13	quality	quality	NOUN
ejif-2047	86	14	it	it	PRON
ejif-2047	86	15	is	be	AUX
ejif-2047	86	16	highly	highly	ADV
ejif-2047	86	17	argued	argue	VERB
ejif-2047	86	18	in	in	ADP
ejif-2047	86	19	the	the	DET
ejif-2047	86	20	literature	literature	NOUN
ejif-2047	86	21	that	that	SCONJ
ejif-2047	86	22	corporate	corporate	ADJ
ejif-2047	86	23	share	share	NOUN
ejif-2047	86	24	ownership	ownership	NOUN
ejif-2047	86	25	structure	structure	NOUN
ejif-2047	86	26	has	have	VERB
ejif-2047	86	27	a	a	DET
ejif-2047	86	28	significant	significant	ADJ
ejif-2047	86	29	impact	impact	NOUN
ejif-2047	86	30	on	on	ADP
ejif-2047	86	31	the	the	DET
ejif-2047	86	32	agency	agency	NOUN
ejif-2047	86	33	costs	cost	VERB
ejif-2047	86	34	inherent	inherent	ADJ
ejif-2047	86	35	in	in	ADP
ejif-2047	86	36	the	the	DET
ejif-2047	86	37	stockholder	stockholder	NOUN
ejif-2047	86	38	-	-	PUNCT
ejif-2047	86	39	manager	manager	NOUN
ejif-2047	86	40	relationship	relationship	NOUN
ejif-2047	86	41	,	,	PUNCT
ejif-2047	86	42	in	in	ADP
ejif-2047	86	43	the	the	DET
ejif-2047	86	44	extent	extent	NOUN
ejif-2047	86	45	that	that	SCONJ
ejif-2047	86	46	it	it	PRON
ejif-2047	86	47	influences	influence	VERB
ejif-2047	86	48	the	the	DET
ejif-2047	86	49	efficiency	efficiency	NOUN
ejif-2047	86	50	of	of	ADP
ejif-2047	86	51	the	the	DET
ejif-2047	86	52	implemented	implement	VERB
ejif-2047	86	53	monitoring	monitoring	NOUN
ejif-2047	86	54	mechanisms	mechanism	NOUN
ejif-2047	86	55	.	.	PUNCT
ejif-2047	87	1	both	both	DET
ejif-2047	87	2	agency	agency	NOUN
ejif-2047	87	3	theory	theory	NOUN
ejif-2047	87	4	and	and	CCONJ
ejif-2047	87	5	empirical	empirical	ADJ
ejif-2047	87	6	evidence	evidence	NOUN
ejif-2047	87	7	suggest	suggest	VERB
ejif-2047	87	8	that	that	SCONJ
ejif-2047	87	9	owners	owner	NOUN
ejif-2047	87	10	’	'	PUNCT
ejif-2047	87	11	ability	ability	NOUN
ejif-2047	87	12	and	and	CCONJ
ejif-2047	87	13	incentives	incentive	NOUN
ejif-2047	87	14	to	to	PART
ejif-2047	87	15	carry	carry	VERB
ejif-2047	87	16	out	out	ADP
ejif-2047	87	17	monitoring	monitoring	NOUN
ejif-2047	87	18	effort	effort	NOUN
ejif-2047	87	19	and	and	CCONJ
ejif-2047	87	20	mitigate	mitigate	VERB
ejif-2047	87	21	agency	agency	NOUN
ejif-2047	87	22	problems	problem	NOUN
ejif-2047	87	23	vary	vary	VERB
ejif-2047	87	24	with	with	ADP
ejif-2047	87	25	the	the	DET
ejif-2047	87	26	control	control	NOUN
ejif-2047	87	27	ownership	ownership	NOUN
ejif-2047	87	28	structure	structure	NOUN
ejif-2047	87	29	.	.	PUNCT
ejif-2047	88	1	prior	prior	ADJ
ejif-2047	88	2	studies	study	NOUN
ejif-2047	88	3	,	,	PUNCT
ejif-2047	88	4	for	for	ADP
ejif-2047	88	5	instance	instance	NOUN
ejif-2047	88	6	,	,	PUNCT
ejif-2047	88	7	show	show	VERB
ejif-2047	88	8	that	that	SCONJ
ejif-2047	88	9	single	single	ADJ
ejif-2047	88	10	investors	investor	NOUN
ejif-2047	88	11	with	with	ADP
ejif-2047	88	12	small	small	ADJ
ejif-2047	88	13	ownership	ownership	NOUN
ejif-2047	88	14	stakes	stake	NOUN
ejif-2047	88	15	have	have	VERB
ejif-2047	88	16	little	little	ADJ
ejif-2047	88	17	incentive	incentive	NOUN
ejif-2047	88	18	to	to	PART
ejif-2047	88	19	control	control	VERB
ejif-2047	88	20	the	the	DET
ejif-2047	88	21	firms	firm	NOUN
ejif-2047	88	22	.	.	PUNCT
ejif-2047	89	1	however	however	ADV
ejif-2047	89	2	,	,	PUNCT
ejif-2047	89	3	blocked	block	VERB
ejif-2047	89	4	shareholders	shareholder	NOUN
ejif-2047	89	5	with	with	ADP
ejif-2047	89	6	large	large	ADJ
ejif-2047	89	7	ownership	ownership	NOUN
ejif-2047	89	8	stakes	stake	NOUN
ejif-2047	89	9	gain	gain	VERB
ejif-2047	89	10	control	control	NOUN
ejif-2047	89	11	power	power	NOUN
ejif-2047	89	12	and	and	CCONJ
ejif-2047	89	13	have	have	VERB
ejif-2047	89	14	more	more	ADJ
ejif-2047	89	15	incentive	incentive	NOUN
ejif-2047	89	16	to	to	PART
ejif-2047	89	17	monitor	monitor	VERB
ejif-2047	89	18	management	management	NOUN
ejif-2047	89	19	activity	activity	NOUN
ejif-2047	89	20	(	(	PUNCT
ejif-2047	89	21	schleifer	schleifer	NOUN
ejif-2047	89	22	and	and	CCONJ
ejif-2047	89	23	vichny	vichny	NOUN
ejif-2047	89	24	,	,	PUNCT
ejif-2047	89	25	1986	1986	NUM
ejif-2047	89	26	)	)	PUNCT
ejif-2047	90	1	[	[	X
ejif-2047	90	2	63	63	NUM
ejif-2047	90	3	]	]	PUNCT
ejif-2047	90	4	.	.	PUNCT
ejif-2047	91	1	additionally	additionally	ADV
ejif-2047	91	2	,	,	PUNCT
ejif-2047	91	3	managerial	managerial	ADJ
ejif-2047	91	4	ownership	ownership	NOUN
ejif-2047	91	5	is	be	AUX
ejif-2047	91	6	deemed	deem	VERB
ejif-2047	91	7	as	as	ADP
ejif-2047	91	8	relatively	relatively	ADV
ejif-2047	91	9	useful	useful	ADJ
ejif-2047	91	10	in	in	ADP
ejif-2047	91	11	aligning	align	VERB
ejif-2047	91	12	management	management	NOUN
ejif-2047	91	13	and	and	CCONJ
ejif-2047	91	14	shareholders	shareholder	NOUN
ejif-2047	91	15	’	'	PUNCT
ejif-2047	91	16	interests	interest	NOUN
ejif-2047	91	17	and	and	CCONJ
ejif-2047	91	18	reducing	reduce	VERB
ejif-2047	91	19	hence	hence	ADV
ejif-2047	91	20	agency	agency	NOUN
ejif-2047	91	21	conflicts	conflict	NOUN
ejif-2047	91	22	(	(	PUNCT
ejif-2047	91	23	morck	morck	PROPN
ejif-2047	91	24	et	et	PROPN
ejif-2047	91	25	al	al	PROPN
ejif-2047	91	26	.	.	PROPN
ejif-2047	91	27	,	,	PUNCT
ejif-2047	91	28	1988	1988	NUM
ejif-2047	91	29	)	)	PUNCT
ejif-2047	92	1	[	[	X
ejif-2047	92	2	55	55	NUM
ejif-2047	92	3	]	]	PUNCT
ejif-2047	92	4	.	.	PUNCT
ejif-2047	93	1	two	two	NUM
ejif-2047	93	2	competing	compete	VERB
ejif-2047	93	3	views	view	NOUN
ejif-2047	93	4	have	have	AUX
ejif-2047	93	5	been	be	AUX
ejif-2047	93	6	suggested	suggest	VERB
ejif-2047	93	7	by	by	ADP
ejif-2047	93	8	the	the	DET
ejif-2047	93	9	literature	literature	NOUN
ejif-2047	93	10	regarding	regard	VERB
ejif-2047	93	11	ownership	ownership	NOUN
ejif-2047	93	12	concentration	concentration	NOUN
ejif-2047	93	13	and	and	CCONJ
ejif-2047	93	14	earnings	earning	NOUN
ejif-2047	93	15	reporting	report	VERB
ejif-2047	93	16	quality	quality	NOUN
ejif-2047	93	17	association	association	NOUN
ejif-2047	93	18	.	.	PUNCT
ejif-2047	94	1	on	on	ADP
ejif-2047	94	2	the	the	DET
ejif-2047	94	3	one	one	NUM
ejif-2047	94	4	hand	hand	NOUN
ejif-2047	94	5	,	,	PUNCT
ejif-2047	94	6	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2047	94	7	ownership	ownership	NOUN
ejif-2047	94	8	concentration	concentration	NOUN
ejif-2047	94	9	alleviates	alleviate	VERB
ejif-2047	94	10	agency	agency	NOUN
ejif-2047	94	11	costs	cost	NOUN
ejif-2047	94	12	between	between	ADP
ejif-2047	94	13	managers	manager	NOUN
ejif-2047	94	14	and	and	CCONJ
ejif-2047	94	15	shareholders	shareholder	NOUN
ejif-2047	94	16	(	(	PUNCT
ejif-2047	94	17	jensen	jensen	PROPN
ejif-2047	94	18	and	and	CCONJ
ejif-2047	94	19	meckling	meckling	NOUN
ejif-2047	94	20	,	,	PUNCT
ejif-2047	94	21	1976	1976	NUM
ejif-2047	94	22	;	;	PUNCT
ejif-2047	94	23	shleifer	shleifer	NOUN
ejif-2047	94	24	and	and	CCONJ
ejif-2047	94	25	vishny	vishny	PROPN
ejif-2047	94	26	,	,	PUNCT
ejif-2047	94	27	1986	1986	NUM
ejif-2047	94	28	)	)	PUNCT
ejif-2047	95	1	[	[	X
ejif-2047	95	2	41	41	NUM
ejif-2047	95	3	&	&	CCONJ
ejif-2047	95	4	63	63	NUM
ejif-2047	95	5	]	]	PUNCT
ejif-2047	95	6	.	.	PUNCT
ejif-2047	96	1	in	in	ADP
ejif-2047	96	2	fact	fact	NOUN
ejif-2047	96	3	,	,	PUNCT
ejif-2047	96	4	being	be	AUX
ejif-2047	96	5	large	large	ADJ
ejif-2047	96	6	owner	owner	NOUN
ejif-2047	96	7	with	with	ADP
ejif-2047	96	8	a	a	DET
ejif-2047	96	9	considerable	considerable	ADJ
ejif-2047	96	10	number	number	NOUN
ejif-2047	96	11	of	of	ADP
ejif-2047	96	12	shares	share	NOUN
ejif-2047	96	13	creates	create	VERB
ejif-2047	96	14	strong	strong	ADJ
ejif-2047	96	15	incentives	incentive	NOUN
ejif-2047	96	16	and	and	CCONJ
ejif-2047	96	17	gives	give	VERB
ejif-2047	96	18	more	more	ADJ
ejif-2047	96	19	power	power	NOUN
ejif-2047	96	20	to	to	PART
ejif-2047	96	21	oversee	oversee	VERB
ejif-2047	96	22	firm	firm	ADJ
ejif-2047	96	23	management	management	NOUN
ejif-2047	96	24	and	and	CCONJ
ejif-2047	96	25	evaluate	evaluate	VERB
ejif-2047	96	26	executives	executive	NOUN
ejif-2047	96	27	in	in	ADP
ejif-2047	96	28	order	order	NOUN
ejif-2047	96	29	to	to	PART
ejif-2047	96	30	assure	assure	VERB
ejif-2047	96	31	that	that	SCONJ
ejif-2047	96	32	shareholders	shareholder	NOUN
ejif-2047	96	33	’	'	PUNCT
ejif-2047	96	34	interests	interest	NOUN
ejif-2047	96	35	are	be	AUX
ejif-2047	96	36	protected	protect	VERB
ejif-2047	96	37	.	.	PUNCT
ejif-2047	97	1	in	in	ADP
ejif-2047	97	2	addition	addition	NOUN
ejif-2047	97	3	,	,	PUNCT
ejif-2047	97	4	demsetz	demsetz	ADJ
ejif-2047	97	5	and	and	CCONJ
ejif-2047	97	6	lehen	lehen	ADJ
ejif-2047	97	7	(	(	PUNCT
ejif-2047	97	8	1985	1985	NUM
ejif-2047	97	9	)	)	PUNCT
ejif-2047	98	1	[	[	X
ejif-2047	98	2	29	29	NUM
ejif-2047	98	3	]	]	PUNCT
ejif-2047	98	4	deem	deem	NOUN
ejif-2047	98	5	that	that	SCONJ
ejif-2047	98	6	majority	majority	NOUN
ejif-2047	98	7	ownership	ownership	NOUN
ejif-2047	98	8	is	be	AUX
ejif-2047	98	9	an	an	DET
ejif-2047	98	10	effective	effective	ADJ
ejif-2047	98	11	mechanism	mechanism	NOUN
ejif-2047	98	12	to	to	PART
ejif-2047	98	13	mitigate	mitigate	VERB
ejif-2047	98	14	managerial	managerial	ADJ
ejif-2047	98	15	expropriation	expropriation	NOUN
ejif-2047	98	16	.	.	PUNCT
ejif-2047	99	1	one	one	NUM
ejif-2047	99	2	form	form	NOUN
ejif-2047	99	3	of	of	ADP
ejif-2047	99	4	this	this	DET
ejif-2047	99	5	managerial	managerial	ADJ
ejif-2047	99	6	expropriation	expropriation	NOUN
ejif-2047	99	7	is	be	AUX
ejif-2047	99	8	represented	represent	VERB
ejif-2047	99	9	in	in	ADP
ejif-2047	99	10	the	the	DET
ejif-2047	99	11	lower	low	ADJ
ejif-2047	99	12	financial	financial	ADJ
ejif-2047	99	13	and	and	CCONJ
ejif-2047	99	14	accounting	accounting	NOUN
ejif-2047	99	15	reporting	reporting	NOUN
ejif-2047	99	16	quality	quality	NOUN
ejif-2047	99	17	.	.	PUNCT
ejif-2047	100	1	thereby	thereby	ADV
ejif-2047	100	2	,	,	PUNCT
ejif-2047	100	3	carrying	carry	VERB
ejif-2047	100	4	on	on	ADP
ejif-2047	100	5	control	control	NOUN
ejif-2047	100	6	over	over	ADP
ejif-2047	100	7	firm	firm	ADJ
ejif-2047	100	8	management	management	NOUN
ejif-2047	100	9	definitely	definitely	ADV
ejif-2047	100	10	includes	include	VERB
ejif-2047	100	11	control	control	NOUN
ejif-2047	100	12	over	over	ADP
ejif-2047	100	13	accounting	accounting	NOUN
ejif-2047	100	14	information	information	NOUN
ejif-2047	100	15	and	and	CCONJ
ejif-2047	100	16	reporting	reporting	NOUN
ejif-2047	100	17	policies	policy	NOUN
ejif-2047	100	18	;	;	PUNCT
ejif-2047	100	19	and	and	CCONJ
ejif-2047	100	20	this	this	PRON
ejif-2047	100	21	is	be	AUX
ejif-2047	100	22	in	in	ADP
ejif-2047	100	23	order	order	NOUN
ejif-2047	100	24	to	to	PART
ejif-2047	100	25	reduce	reduce	VERB
ejif-2047	100	26	the	the	DET
ejif-2047	100	27	scope	scope	NOUN
ejif-2047	100	28	of	of	ADP
ejif-2047	100	29	managerial	managerial	ADJ
ejif-2047	100	30	opportunism	opportunism	NOUN
ejif-2047	100	31	.	.	PUNCT
ejif-2047	101	1	large	large	ADJ
ejif-2047	101	2	block	block	NOUN
ejif-2047	101	3	holders	holder	NOUN
ejif-2047	101	4	therefore	therefore	ADV
ejif-2047	101	5	can	can	AUX
ejif-2047	101	6	force	force	VERB
ejif-2047	101	7	managers	manager	NOUN
ejif-2047	101	8	to	to	PART
ejif-2047	101	9	adequately	adequately	ADV
ejif-2047	101	10	report	report	VERB
ejif-2047	101	11	financial	financial	ADJ
ejif-2047	101	12	information	information	NOUN
ejif-2047	101	13	.	.	PUNCT
ejif-2047	102	1	however	however	ADV
ejif-2047	102	2	,	,	PUNCT
ejif-2047	102	3	managers	manager	NOUN
ejif-2047	102	4	of	of	ADP
ejif-2047	102	5	firms	firm	NOUN
ejif-2047	102	6	with	with	ADP
ejif-2047	102	7	widely	widely	ADV
ejif-2047	102	8	dispersed	disperse	VERB
ejif-2047	102	9	ownership	ownership	NOUN
ejif-2047	102	10	are	be	AUX
ejif-2047	102	11	assumed	assume	VERB
ejif-2047	102	12	as	as	ADP
ejif-2047	102	13	in	in	ADP
ejif-2047	102	14	a	a	DET
ejif-2047	102	15	better	well	ADJ
ejif-2047	102	16	position	position	NOUN
ejif-2047	102	17	to	to	PART
ejif-2047	102	18	adopt	adopt	VERB
ejif-2047	102	19	discretionary	discretionary	ADJ
ejif-2047	102	20	accounting	accounting	NOUN
ejif-2047	102	21	practices	practice	NOUN
ejif-2047	102	22	that	that	PRON
ejif-2047	102	23	serve	serve	VERB
ejif-2047	102	24	their	their	PRON
ejif-2047	102	25	self	self	NOUN
ejif-2047	102	26	-	-	PUNCT
ejif-2047	102	27	interests	interest	NOUN
ejif-2047	102	28	.	.	PUNCT
ejif-2047	103	1	in	in	ADP
ejif-2047	103	2	consonance	consonance	NOUN
ejif-2047	103	3	with	with	ADP
ejif-2047	103	4	the	the	DET
ejif-2047	103	5	monitoring	monitoring	NOUN
ejif-2047	103	6	hypothesis	hypothesis	NOUN
ejif-2047	103	7	,	,	PUNCT
ejif-2047	103	8	many	many	ADJ
ejif-2047	103	9	of	of	ADP
ejif-2047	103	10	the	the	DET
ejif-2047	103	11	previous	previous	ADJ
ejif-2047	103	12	empirical	empirical	ADJ
ejif-2047	103	13	studies	study	NOUN
ejif-2047	103	14	reveal	reveal	VERB
ejif-2047	103	15	that	that	SCONJ
ejif-2047	103	16	the	the	DET
ejif-2047	103	17	concentration	concentration	NOUN
ejif-2047	103	18	of	of	ADP
ejif-2047	103	19	ownership	ownership	NOUN
ejif-2047	103	20	leads	lead	VERB
ejif-2047	103	21	to	to	ADP
ejif-2047	103	22	better	well	ADJ
ejif-2047	103	23	quality	quality	NOUN
ejif-2047	103	24	of	of	ADP
ejif-2047	103	25	accounting	accounting	NOUN
ejif-2047	103	26	numbers	number	NOUN
ejif-2047	103	27	.	.	PUNCT
ejif-2047	104	1	for	for	ADP
ejif-2047	104	2	example	example	NOUN
ejif-2047	104	3	,	,	PUNCT
ejif-2047	104	4	warfield	warfield	PROPN
ejif-2047	104	5	et	et	PROPN
ejif-2047	104	6	al	al	PROPN
ejif-2047	104	7	.	.	PROPN
ejif-2047	104	8	(	(	PUNCT
ejif-2047	104	9	1995	1995	NUM
ejif-2047	104	10	)	)	PUNCT
ejif-2047	104	11	and	and	CCONJ
ejif-2047	104	12	alves	alves	PROPN
ejif-2047	104	13	(	(	PUNCT
ejif-2047	104	14	2012	2012	NUM
ejif-2047	104	15	)	)	PUNCT
ejif-2047	105	1	[	[	X
ejif-2047	105	2	69	69	NUM
ejif-2047	105	3	&	&	CCONJ
ejif-2047	105	4	8	8	NUM
ejif-2047	105	5	]	]	PUNCT
ejif-2047	105	6	find	find	VERB
ejif-2047	105	7	that	that	SCONJ
ejif-2047	105	8	ownership	ownership	NOUN
ejif-2047	105	9	concentration	concentration	NOUN
ejif-2047	105	10	enhances	enhance	VERB
ejif-2047	105	11	the	the	DET
ejif-2047	105	12	quality	quality	NOUN
ejif-2047	105	13	of	of	ADP
ejif-2047	105	14	reporting	report	VERB
ejif-2047	105	15	earnings	earning	NOUN
ejif-2047	105	16	by	by	ADP
ejif-2047	105	17	reducing	reduce	VERB
ejif-2047	105	18	the	the	DET
ejif-2047	105	19	levels	level	NOUN
ejif-2047	105	20	of	of	ADP
ejif-2047	105	21	earnings	earning	NOUN
ejif-2047	105	22	management	management	NOUN
ejif-2047	105	23	.	.	PUNCT
ejif-2047	106	1	similarly	similarly	ADV
ejif-2047	106	2	,	,	PUNCT
ejif-2047	106	3	dechow	dechow	ADV
ejif-2047	106	4	et	et	PROPN
ejif-2047	106	5	al	al	PROPN
ejif-2047	106	6	.	.	PUNCT
ejif-2047	107	1	(	(	PUNCT
ejif-2047	107	2	1996	1996	NUM
ejif-2047	107	3	)	)	PUNCT
ejif-2047	107	4	;	;	PUNCT
ejif-2047	108	1	yeo	yeo	PROPN
ejif-2047	108	2	et	et	PROPN
ejif-2047	108	3	al	al	PROPN
ejif-2047	108	4	.	.	PROPN
ejif-2047	109	1	(	(	PUNCT
ejif-2047	109	2	2002	2002	NUM
ejif-2047	109	3	)	)	PUNCT
ejif-2047	109	4	and	and	CCONJ
ejif-2047	109	5	jung	jung	NOUN
ejif-2047	109	6	and	and	CCONJ
ejif-2047	109	7	kwon	kwon	PROPN
ejif-2047	109	8	(	(	PUNCT
ejif-2047	109	9	2002	2002	NUM
ejif-2047	109	10	)	)	PUNCT
ejif-2047	110	1	[	[	X
ejif-2047	110	2	27	27	NUM
ejif-2047	110	3	,	,	PUNCT
ejif-2047	110	4	70	70	NUM
ejif-2047	110	5	&	&	CCONJ
ejif-2047	110	6	42	42	NUM
ejif-2047	110	7	]	]	PUNCT
ejif-2047	110	8	point	point	VERB
ejif-2047	110	9	out	out	ADP
ejif-2047	110	10	that	that	SCONJ
ejif-2047	110	11	block	block	NOUN
ejif-2047	110	12	holders	holder	NOUN
ejif-2047	110	13	of	of	ADP
ejif-2047	110	14	share	share	NOUN
ejif-2047	110	15	improves	improve	VERB
ejif-2047	110	16	the	the	DET
ejif-2047	110	17	credibility	credibility	NOUN
ejif-2047	110	18	,	,	PUNCT
ejif-2047	110	19	reliability	reliability	NOUN
ejif-2047	110	20	and	and	CCONJ
ejif-2047	110	21	informativeness	informativeness	NOUN
ejif-2047	110	22	of	of	ADP
ejif-2047	110	23	financial	financial	ADJ
ejif-2047	110	24	information	information	NOUN
ejif-2047	110	25	.	.	PUNCT
ejif-2047	111	1	on	on	ADP
ejif-2047	111	2	the	the	DET
ejif-2047	111	3	other	other	ADJ
ejif-2047	111	4	hand	hand	NOUN
ejif-2047	111	5	,	,	PUNCT
ejif-2047	111	6	block	block	NOUN
ejif-2047	111	7	holder	holder	NOUN
ejif-2047	111	8	ownership	ownership	NOUN
ejif-2047	111	9	can	can	AUX
ejif-2047	111	10	generate	generate	VERB
ejif-2047	111	11	unluckily	unluckily	ADV
ejif-2047	111	12	an	an	DET
ejif-2047	111	13	entrenchment	entrenchment	ADJ
ejif-2047	111	14	behavior	behavior	NOUN
ejif-2047	111	15	against	against	ADP
ejif-2047	111	16	minority	minority	NOUN
ejif-2047	111	17	shareholders	shareholder	NOUN
ejif-2047	111	18	(	(	PUNCT
ejif-2047	111	19	jensen	jensen	PROPN
ejif-2047	111	20	and	and	CCONJ
ejif-2047	111	21	meckling	meckling	NOUN
ejif-2047	111	22	,	,	PUNCT
ejif-2047	111	23	1976	1976	NUM
ejif-2047	111	24	;	;	PUNCT
ejif-2047	111	25	shleifer	shleifer	NOUN
ejif-2047	111	26	and	and	CCONJ
ejif-2047	111	27	vishny	vishny	PROPN
ejif-2047	111	28	,	,	PUNCT
ejif-2047	111	29	1986	1986	NUM
ejif-2047	111	30	)	)	PUNCT
ejif-2047	112	1	[	[	X
ejif-2047	112	2	41	41	NUM
ejif-2047	112	3	&	&	CCONJ
ejif-2047	112	4	63	63	NUM
ejif-2047	112	5	]	]	PUNCT
ejif-2047	112	6	.	.	PUNCT
ejif-2047	113	1	when	when	SCONJ
ejif-2047	113	2	ownership	ownership	NOUN
ejif-2047	113	3	control	control	NOUN
ejif-2047	113	4	is	be	AUX
ejif-2047	113	5	high	high	ADJ
ejif-2047	113	6	enough	enough	ADV
ejif-2047	113	7	,	,	PUNCT
ejif-2047	113	8	largest	large	ADJ
ejif-2047	113	9	shareholders	shareholder	NOUN
ejif-2047	113	10	have	have	VERB
ejif-2047	113	11	the	the	DET
ejif-2047	113	12	incentive	incentive	NOUN
ejif-2047	113	13	to	to	PART
ejif-2047	113	14	expropriate	expropriate	VERB
ejif-2047	113	15	small	small	ADJ
ejif-2047	113	16	shareholders	shareholder	NOUN
ejif-2047	113	17	’	'	PUNCT
ejif-2047	113	18	wealth	wealth	NOUN
ejif-2047	113	19	.	.	PUNCT
ejif-2047	114	1	they	they	PRON
ejif-2047	114	2	might	might	AUX
ejif-2047	114	3	possibly	possibly	ADV
ejif-2047	114	4	put	put	VERB
ejif-2047	114	5	pressure	pressure	NOUN
ejif-2047	114	6	on	on	ADP
ejif-2047	114	7	managers	manager	NOUN
ejif-2047	114	8	to	to	PART
ejif-2047	114	9	engage	engage	VERB
ejif-2047	114	10	in	in	ADP
ejif-2047	114	11	earnings	earning	NOUN
ejif-2047	114	12	management	management	NOUN
ejif-2047	114	13	practices	practice	NOUN
ejif-2047	114	14	in	in	ADP
ejif-2047	114	15	order	order	NOUN
ejif-2047	114	16	to	to	PART
ejif-2047	114	17	expropriate	expropriate	VERB
ejif-2047	114	18	firm	firm	ADJ
ejif-2047	114	19	resources	resource	NOUN
ejif-2047	114	20	at	at	ADP
ejif-2047	114	21	the	the	DET
ejif-2047	114	22	expense	expense	NOUN
ejif-2047	114	23	of	of	ADP
ejif-2047	114	24	outside	outside	ADJ
ejif-2047	114	25	investors	investor	NOUN
ejif-2047	114	26	.	.	PUNCT
ejif-2047	115	1	in	in	ADP
ejif-2047	115	2	the	the	DET
ejif-2047	115	3	east	east	ADJ
ejif-2047	115	4	-	-	PUNCT
ejif-2047	115	5	asian	asian	ADJ
ejif-2047	115	6	context	context	NOUN
ejif-2047	115	7	,	,	PUNCT
ejif-2047	115	8	fan	fan	PROPN
ejif-2047	115	9	and	and	CCONJ
ejif-2047	115	10	wong	wong	PROPN
ejif-2047	115	11	(	(	PUNCT
ejif-2047	115	12	2002	2002	NUM
ejif-2047	115	13	)	)	PUNCT
ejif-2047	116	1	[	[	X
ejif-2047	116	2	32	32	NUM
ejif-2047	116	3	]	]	PUNCT
ejif-2047	116	4	reveal	reveal	VERB
ejif-2047	116	5	that	that	SCONJ
ejif-2047	116	6	earnings	earning	NOUN
ejif-2047	116	7	informativeness	informativeness	NOUN
ejif-2047	116	8	,	,	PUNCT
ejif-2047	116	9	proxied	proxie	VERB
ejif-2047	116	10	by	by	ADP
ejif-2047	116	11	the	the	DET
ejif-2047	116	12	accounting	accounting	NOUN
ejif-2047	116	13	earnings	earning	NOUN
ejif-2047	116	14	-	-	PUNCT
ejif-2047	116	15	stock	stock	NOUN
ejif-2047	116	16	returns	return	NOUN
ejif-2047	116	17	relationship	relationship	NOUN
ejif-2047	116	18	,	,	PUNCT
ejif-2047	116	19	decreases	decrease	VERB
ejif-2047	116	20	with	with	ADP
ejif-2047	116	21	ownership	ownership	NOUN
ejif-2047	116	22	concentration	concentration	NOUN
ejif-2047	116	23	.	.	PUNCT
ejif-2047	117	1	the	the	DET
ejif-2047	117	2	study	study	NOUN
ejif-2047	117	3	shows	show	VERB
ejif-2047	117	4	that	that	SCONJ
ejif-2047	117	5	controlling	control	VERB
ejif-2047	117	6	owners	owner	NOUN
ejif-2047	117	7	report	report	VERB
ejif-2047	117	8	accounting	accounting	NOUN
ejif-2047	117	9	information	information	NOUN
ejif-2047	117	10	for	for	ADP
ejif-2047	117	11	self	self	NOUN
ejif-2047	117	12	-	-	PUNCT
ejif-2047	117	13	interested	interest	VERB
ejif-2047	117	14	purposes	purpose	NOUN
ejif-2047	117	15	,	,	PUNCT
ejif-2047	117	16	causing	cause	VERB
ejif-2047	117	17	hence	hence	ADV
ejif-2047	117	18	the	the	DET
ejif-2047	117	19	reported	report	VERB
ejif-2047	117	20	earnings	earning	NOUN
ejif-2047	117	21	to	to	PART
ejif-2047	117	22	lose	lose	VERB
ejif-2047	117	23	credibility	credibility	NOUN
ejif-2047	117	24	to	to	ADP
ejif-2047	117	25	outside	outside	ADJ
ejif-2047	117	26	investors	investor	NOUN
ejif-2047	117	27	.	.	PUNCT
ejif-2047	118	1	in	in	ADP
ejif-2047	118	2	addition	addition	NOUN
ejif-2047	118	3	,	,	PUNCT
ejif-2047	118	4	leuz	leuz	VERB
ejif-2047	118	5	et	et	PROPN
ejif-2047	118	6	al	al	PROPN
ejif-2047	118	7	.	.	PROPN
ejif-2047	119	1	(	(	PUNCT
ejif-2047	119	2	2003	2003	NUM
ejif-2047	119	3	)	)	PUNCT
ejif-2047	120	1	[	[	X
ejif-2047	120	2	50	50	NUM
ejif-2047	120	3	]	]	PUNCT
ejif-2047	120	4	,	,	PUNCT
ejif-2047	120	5	in	in	ADP
ejif-2047	120	6	a	a	DET
ejif-2047	120	7	sample	sample	NOUN
ejif-2047	120	8	of	of	ADP
ejif-2047	120	9	8000	8000	NUM
ejif-2047	120	10	firms	firm	NOUN
ejif-2047	120	11	from	from	ADP
ejif-2047	120	12	31	31	NUM
ejif-2047	120	13	countries	country	NOUN
ejif-2047	120	14	,	,	PUNCT
ejif-2047	120	15	indicate	indicate	VERB
ejif-2047	120	16	that	that	SCONJ
ejif-2047	120	17	managers	manager	NOUN
ejif-2047	120	18	and	and	CCONJ
ejif-2047	120	19	controlling	control	VERB
ejif-2047	120	20	shareholders	shareholder	NOUN
ejif-2047	120	21	can	can	AUX
ejif-2047	120	22	use	use	VERB
ejif-2047	120	23	their	their	PRON
ejif-2047	120	24	control	control	NOUN
ejif-2047	120	25	over	over	ADP
ejif-2047	120	26	the	the	DET
ejif-2047	120	27	firm	firm	NOUN
ejif-2047	120	28	to	to	PART
ejif-2047	120	29	benefit	benefit	VERB
ejif-2047	120	30	themselves	themselves	PRON
ejif-2047	120	31	at	at	ADP
ejif-2047	120	32	the	the	DET
ejif-2047	120	33	expense	expense	NOUN
ejif-2047	120	34	of	of	ADP
ejif-2047	120	35	other	other	ADJ
ejif-2047	120	36	stakeholders	stakeholder	NOUN
ejif-2047	120	37	.	.	PUNCT
ejif-2047	121	1	for	for	ADP
ejif-2047	121	2	nyse	nyse	PROPN
ejif-2047	121	3	firms	firm	NOUN
ejif-2047	121	4	,	,	PUNCT
ejif-2047	121	5	zhong	zhong	PROPN
ejif-2047	121	6	et	et	PROPN
ejif-2047	121	7	al	al	PROPN
ejif-2047	121	8	.	.	PROPN
ejif-2047	122	1	(	(	PUNCT
ejif-2047	122	2	2007	2007	NUM
ejif-2047	122	3	)	)	PUNCT
ejif-2047	123	1	[	[	X
ejif-2047	123	2	71	71	NUM
ejif-2047	123	3	]	]	PUNCT
ejif-2047	123	4	too	too	ADV
ejif-2047	123	5	reveal	reveal	VERB
ejif-2047	123	6	a	a	DET
ejif-2047	123	7	positive	positive	ADJ
ejif-2047	123	8	association	association	NOUN
ejif-2047	123	9	between	between	ADP
ejif-2047	123	10	block	block	NOUN
ejif-2047	123	11	-	-	PUNCT
ejif-2047	123	12	holder	holder	NOUN
ejif-2047	123	13	ownership	ownership	NOUN
ejif-2047	123	14	and	and	CCONJ
ejif-2047	123	15	discretionary	discretionary	ADJ
ejif-2047	123	16	accruals	accrual	NOUN
ejif-2047	123	17	.	.	PUNCT
ejif-2047	124	1	further	far	ADV
ejif-2047	124	2	,	,	PUNCT
ejif-2047	124	3	kung	kung	PROPN
ejif-2047	124	4	et	et	PROPN
ejif-2047	124	5	al	al	PROPN
ejif-2047	124	6	.	.	PROPN
ejif-2047	124	7	(	(	PUNCT
ejif-2047	124	8	2010	2010	NUM
ejif-2047	124	9	)	)	PUNCT
ejif-2047	125	1	[	[	X
ejif-2047	125	2	48	48	NUM
ejif-2047	125	3	]	]	PUNCT
ejif-2047	125	4	find	find	VERB
ejif-2047	125	5	in	in	ADP
ejif-2047	125	6	the	the	DET
ejif-2047	125	7	sample	sample	NOUN
ejif-2047	125	8	of	of	ADP
ejif-2047	125	9	listed	list	VERB
ejif-2047	125	10	chinese	chinese	ADJ
ejif-2047	125	11	companies	company	NOUN
ejif-2047	125	12	a	a	DET
ejif-2047	125	13	negative	negative	ADJ
ejif-2047	125	14	relationship	relationship	NOUN
ejif-2047	125	15	between	between	ADP
ejif-2047	125	16	block	block	NOUN
ejif-2047	125	17	ownership	ownership	NOUN
ejif-2047	125	18	and	and	CCONJ
ejif-2047	125	19	earnings	earning	NOUN
ejif-2047	125	20	conservatism	conservatism	NOUN
ejif-2047	125	21	.	.	PUNCT
ejif-2047	126	1	drawing	draw	VERB
ejif-2047	126	2	on	on	ADP
ejif-2047	126	3	the	the	DET
ejif-2047	126	4	above	above	ADJ
ejif-2047	126	5	discussion	discussion	NOUN
ejif-2047	126	6	and	and	CCONJ
ejif-2047	126	7	on	on	ADP
ejif-2047	126	8	the	the	DET
ejif-2047	126	9	recent	recent	ADJ
ejif-2047	126	10	empirical	empirical	ADJ
ejif-2047	126	11	evidence	evidence	NOUN
ejif-2047	126	12	from	from	ADP
ejif-2047	126	13	the	the	DET
ejif-2047	126	14	banking	banking	NOUN
ejif-2047	126	15	sector	sector	NOUN
ejif-2047	126	16	(	(	PUNCT
ejif-2047	126	17	isenmila	isenmila	PROPN
ejif-2047	126	18	and	and	CCONJ
ejif-2047	126	19	elijah	elijah	PROPN
ejif-2047	126	20	,	,	PUNCT
ejif-2047	126	21	2012	2012	NUM
ejif-2047	126	22	;	;	PUNCT
ejif-2047	126	23	tsai	tsai	PROPN
ejif-2047	126	24	and	and	CCONJ
ejif-2047	126	25	hsieh	hsieh	PROPN
ejif-2047	126	26	,	,	PUNCT
ejif-2047	126	27	2013	2013	NUM
ejif-2047	126	28	;	;	PUNCT
ejif-2047	126	29	and	and	CCONJ
ejif-2047	126	30	bouvatier	bouvatier	NOUN
ejif-2047	126	31	et	et	PROPN
ejif-2047	126	32	al	al	PROPN
ejif-2047	126	33	.	.	PROPN
ejif-2047	126	34	,	,	PUNCT
ejif-2047	126	35	2014	2014	NUM
ejif-2047	126	36	)	)	PUNCT
ejif-2047	127	1	[	[	X
ejif-2047	127	2	40	40	NUM
ejif-2047	127	3	,	,	PUNCT
ejif-2047	127	4	65	65	NUM
ejif-2047	127	5	&	&	CCONJ
ejif-2047	127	6	16	16	NUM
ejif-2047	127	7	]	]	PUNCT
ejif-2047	127	8	showing	show	VERB
ejif-2047	127	9	that	that	SCONJ
ejif-2047	127	10	banks	bank	NOUN
ejif-2047	127	11	with	with	ADP
ejif-2047	127	12	higher	high	ADJ
ejif-2047	127	13	ownership	ownership	NOUN
ejif-2047	127	14	concentration	concentration	NOUN
ejif-2047	127	15	conduct	conduct	VERB
ejif-2047	127	16	more	more	ADJ
ejif-2047	127	17	earnings	earning	NOUN
ejif-2047	127	18	management	management	NOUN
ejif-2047	127	19	and	and	CCONJ
ejif-2047	127	20	income	income	NOUN
ejif-2047	127	21	smoothing	smooth	VERB
ejif-2047	127	22	that	that	PRON
ejif-2047	127	23	lower	low	ADJ
ejif-2047	127	24	the	the	DET
ejif-2047	127	25	quality	quality	NOUN
ejif-2047	127	26	of	of	ADP
ejif-2047	127	27	earnings	earning	NOUN
ejif-2047	127	28	than	than	ADP
ejif-2047	127	29	banks	bank	NOUN
ejif-2047	127	30	with	with	ADP
ejif-2047	127	31	low	low	ADJ
ejif-2047	127	32	ownership	ownership	NOUN
ejif-2047	127	33	concentration	concentration	NOUN
ejif-2047	127	34	;	;	PUNCT
ejif-2047	127	35	we	we	PRON
ejif-2047	127	36	postulate	postulate	VERB
ejif-2047	127	37	that	that	SCONJ
ejif-2047	127	38	:	:	PUNCT
ejif-2047	127	39	h1	h1	NOUN
ejif-2047	127	40	:	:	PUNCT
ejif-2047	127	41	ownership	ownership	NOUN
ejif-2047	127	42	concentration	concentration	NOUN
ejif-2047	127	43	lowers	lower	VERB
ejif-2047	127	44	earnings	earning	NOUN
ejif-2047	127	45	quality	quality	NOUN
ejif-2047	127	46	of	of	ADP
ejif-2047	127	47	mena	mena	PROPN
ejif-2047	127	48	banks	banks	PROPN
ejif-2047	127	49	.	.	PUNCT
ejif-2047	128	1	religious	religious	ADJ
ejif-2047	128	2	ethical	ethical	ADJ
ejif-2047	128	3	values	value	NOUN
ejif-2047	128	4	are	be	AUX
ejif-2047	128	5	deemed	deem	VERB
ejif-2047	128	6	as	as	ADP
ejif-2047	128	7	one	one	NUM
ejif-2047	128	8	of	of	ADP
ejif-2047	128	9	the	the	DET
ejif-2047	128	10	monitoring	monitoring	NOUN
ejif-2047	128	11	mechanisms	mechanism	NOUN
ejif-2047	128	12	considered	consider	VERB
ejif-2047	128	13	in	in	ADP
ejif-2047	128	14	the	the	DET
ejif-2047	128	15	literature	literature	NOUN
ejif-2047	128	16	in	in	ADP
ejif-2047	128	17	limiting	limit	VERB
ejif-2047	128	18	opportunistic	opportunistic	ADJ
ejif-2047	128	19	and	and	CCONJ
ejif-2047	128	20	unethical	unethical	ADJ
ejif-2047	128	21	corporate	corporate	ADJ
ejif-2047	128	22	behavior	behavior	NOUN
ejif-2047	128	23	(	(	PUNCT
ejif-2047	128	24	dyreng	dyreng	PROPN
ejif-2047	128	25	et	et	PROPN
ejif-2047	128	26	al	al	PROPN
ejif-2047	128	27	.	.	PROPN
ejif-2047	128	28	,	,	PUNCT
ejif-2047	128	29	2012	2012	NUM
ejif-2047	128	30	)	)	PUNCT
ejif-2047	129	1	[	[	X
ejif-2047	129	2	31	31	NUM
ejif-2047	129	3	]	]	PUNCT
ejif-2047	129	4	.	.	PUNCT
ejif-2047	130	1	for	for	ADP
ejif-2047	130	2	instance	instance	NOUN
ejif-2047	130	3	,	,	PUNCT
ejif-2047	130	4	kennedy	kennedy	PROPN
ejif-2047	130	5	and	and	CCONJ
ejif-2047	130	6	lawton	lawton	PROPN
ejif-2047	130	7	(	(	PUNCT
ejif-2047	130	8	1998	1998	NUM
ejif-2047	130	9	)	)	PUNCT
ejif-2047	130	10	,	,	PUNCT
ejif-2047	130	11	conroy	conroy	PROPN
ejif-2047	130	12	and	and	CCONJ
ejif-2047	130	13	emerson	emerson	PROPN
ejif-2047	130	14	(	(	PUNCT
ejif-2047	130	15	2004	2004	NUM
ejif-2047	130	16	)	)	PUNCT
ejif-2047	130	17	and	and	CCONJ
ejif-2047	130	18	longenecker	longenecker	NOUN
ejif-2047	130	19	et	et	PROPN
ejif-2047	130	20	al	al	PROPN
ejif-2047	130	21	.	.	PROPN
ejif-2047	131	1	(	(	PUNCT
ejif-2047	131	2	2004	2004	NUM
ejif-2047	131	3	)	)	PUNCT
ejif-2047	132	1	[	[	X
ejif-2047	132	2	46	46	NUM
ejif-2047	132	3	,	,	PUNCT
ejif-2047	132	4	23	23	NUM
ejif-2047	132	5	&	&	CCONJ
ejif-2047	132	6	53	53	NUM
ejif-2047	132	7	]	]	PUNCT
ejif-2047	132	8	have	have	AUX
ejif-2047	132	9	emphasized	emphasize	VERB
ejif-2047	132	10	the	the	DET
ejif-2047	132	11	role	role	NOUN
ejif-2047	132	12	of	of	ADP
ejif-2047	132	13	religion	religion	NOUN
ejif-2047	132	14	in	in	ADP
ejif-2047	132	15	constraining	constrain	VERB
ejif-2047	132	16	unethical	unethical	ADJ
ejif-2047	132	17	practices	practice	NOUN
ejif-2047	132	18	in	in	ADP
ejif-2047	132	19	the	the	DET
ejif-2047	132	20	business	business	NOUN
ejif-2047	132	21	organizations	organization	NOUN
ejif-2047	132	22	.	.	PUNCT
ejif-2047	133	1	lewis	lewis	PROPN
ejif-2047	133	2	(	(	PUNCT
ejif-2047	133	3	2001	2001	NUM
ejif-2047	133	4	)	)	PUNCT
ejif-2047	134	1	[	[	X
ejif-2047	134	2	52	52	NUM
ejif-2047	134	3	]	]	PUNCT
ejif-2047	134	4	argues	argue	VERB
ejif-2047	134	5	that	that	SCONJ
ejif-2047	134	6	religion	religion	NOUN
ejif-2047	134	7	plays	play	VERB
ejif-2047	134	8	an	an	DET
ejif-2047	134	9	important	important	ADJ
ejif-2047	134	10	and	and	CCONJ
ejif-2047	134	11	constructive	constructive	ADJ
ejif-2047	134	12	role	role	NOUN
ejif-2047	134	13	in	in	ADP
ejif-2047	134	14	guiding	guiding	NOUN
ejif-2047	134	15	and	and	CCONJ
ejif-2047	134	16	controlling	control	VERB
ejif-2047	134	17	human	human	ADJ
ejif-2047	134	18	behavior	behavior	NOUN
ejif-2047	134	19	,	,	PUNCT
ejif-2047	134	20	it	it	PRON
ejif-2047	134	21	provides	provide	VERB
ejif-2047	134	22	values	value	NOUN
ejif-2047	134	23	of	of	ADP
ejif-2047	134	24	truthfulness	truthfulness	ADJ
ejif-2047	134	25	,	,	PUNCT
ejif-2047	134	26	honesty	honesty	NOUN
ejif-2047	134	27	,	,	PUNCT
ejif-2047	134	28	morality	morality	NOUN
ejif-2047	134	29	,	,	PUNCT
ejif-2047	134	30	justice	justice	NOUN
ejif-2047	134	31	and	and	CCONJ
ejif-2047	134	32	accountability	accountability	NOUN
ejif-2047	134	33	.	.	PUNCT
ejif-2047	135	1	religious	religious	ADJ
ejif-2047	135	2	beliefs	belief	NOUN
ejif-2047	135	3	and	and	CCONJ
ejif-2047	135	4	codes	code	NOUN
ejif-2047	135	5	are	be	AUX
ejif-2047	135	6	in	in	ADP
ejif-2047	135	7	fact	fact	NOUN
ejif-2047	135	8	the	the	DET
ejif-2047	135	9	source	source	NOUN
ejif-2047	135	10	of	of	ADP
ejif-2047	135	11	ethical	ethical	ADJ
ejif-2047	135	12	and	and	CCONJ
ejif-2047	135	13	moral	moral	ADJ
ejif-2047	135	14	behavior	behavior	NOUN
ejif-2047	135	15	.	.	PUNCT
ejif-2047	136	1	in	in	ADP
ejif-2047	136	2	that	that	DET
ejif-2047	136	3	way	way	NOUN
ejif-2047	136	4	,	,	PUNCT
ejif-2047	136	5	religious	religious	ADJ
ejif-2047	136	6	identity	identity	NOUN
ejif-2047	136	7	of	of	ADP
ejif-2047	136	8	the	the	DET
ejif-2047	136	9	organization	organization	NOUN
ejif-2047	136	10	is	be	AUX
ejif-2047	136	11	appeared	appear	VERB
ejif-2047	136	12	to	to	PART
ejif-2047	136	13	mitigate	mitigate	VERB
ejif-2047	136	14	opportunistic	opportunistic	ADJ
ejif-2047	136	15	behavior	behavior	NOUN
ejif-2047	136	16	among	among	ADP
ejif-2047	136	17	managers	manager	NOUN
ejif-2047	136	18	and	and	CCONJ
ejif-2047	136	19	enhance	enhance	VERB
ejif-2047	136	20	as	as	ADP
ejif-2047	136	21	a	a	DET
ejif-2047	136	22	result	result	NOUN
ejif-2047	136	23	financial	financial	ADJ
ejif-2047	136	24	information	information	NOUN
ejif-2047	136	25	reliability	reliability	NOUN
ejif-2047	136	26	and	and	CCONJ
ejif-2047	136	27	the	the	DET
ejif-2047	136	28	integrity	integrity	NOUN
ejif-2047	136	29	of	of	ADP
ejif-2047	136	30	the	the	DET
ejif-2047	136	31	financial	financial	ADJ
ejif-2047	136	32	reporting	reporting	NOUN
ejif-2047	136	33	process	process	NOUN
ejif-2047	136	34	(	(	PUNCT
ejif-2047	136	35	abdul	abdul	PROPN
ejif-2047	136	36	rahman	rahman	PROPN
ejif-2047	136	37	,	,	PUNCT
ejif-2047	136	38	2012	2012	NUM
ejif-2047	136	39	)	)	PUNCT
ejif-2047	137	1	[	[	X
ejif-2047	137	2	3	3	NUM
ejif-2047	137	3	]	]	PUNCT
ejif-2047	137	4	.	.	PUNCT
ejif-2047	138	1	prior	prior	ADJ
ejif-2047	138	2	studies	study	NOUN
ejif-2047	138	3	such	such	ADJ
ejif-2047	138	4	as	as	ADP
ejif-2047	138	5	mcguire	mcguire	PROPN
ejif-2047	138	6	et	et	PROPN
ejif-2047	138	7	al	al	PROPN
ejif-2047	138	8	.	.	PROPN
ejif-2047	138	9	(	(	PUNCT
ejif-2047	138	10	2012	2012	NUM
ejif-2047	138	11	)	)	PUNCT
ejif-2047	139	1	[	[	X
ejif-2047	139	2	54	54	NUM
ejif-2047	139	3	]	]	PUNCT
ejif-2047	139	4	assert	assert	VERB
ejif-2047	139	5	that	that	SCONJ
ejif-2047	139	6	religion	religion	NOUN
ejif-2047	139	7	-	-	PUNCT
ejif-2047	139	8	influenced	influence	VERB
ejif-2047	139	9	firms	firm	NOUN
ejif-2047	139	10	are	be	AUX
ejif-2047	139	11	less	less	ADV
ejif-2047	139	12	likely	likely	ADJ
ejif-2047	139	13	to	to	PART
ejif-2047	139	14	engage	engage	VERB
ejif-2047	139	15	in	in	ADP
ejif-2047	139	16	financial	financial	ADJ
ejif-2047	139	17	reporting	reporting	NOUN
ejif-2047	139	18	irregularities	irregularity	NOUN
ejif-2047	139	19	.	.	PUNCT
ejif-2047	140	1	they	they	PRON
ejif-2047	140	2	find	find	VERB
ejif-2047	140	3	a	a	DET
ejif-2047	140	4	negative	negative	ADJ
ejif-2047	140	5	association	association	NOUN
ejif-2047	140	6	between	between	ADP
ejif-2047	140	7	religiosity	religiosity	NOUN
ejif-2047	140	8	and	and	CCONJ
ejif-2047	140	9	abnormal	abnormal	ADJ
ejif-2047	140	10	accruals	accrual	NOUN
ejif-2047	140	11	.	.	PUNCT
ejif-2047	141	1	earlier	early	ADJ
ejif-2047	141	2	literature	literature	NOUN
ejif-2047	141	3	on	on	ADP
ejif-2047	141	4	islamic	islamic	ADJ
ejif-2047	141	5	finance	finance	PROPN
ejif-2047	141	6	and	and	CCONJ
ejif-2047	141	7	banking	banking	NOUN
ejif-2047	141	8	suggests	suggest	VERB
ejif-2047	141	9	that	that	SCONJ
ejif-2047	141	10	islamic	islamic	ADJ
ejif-2047	141	11	banking	banking	NOUN
ejif-2047	141	12	firms	firm	NOUN
ejif-2047	141	13	are	be	AUX
ejif-2047	141	14	subject	subject	ADJ
ejif-2047	141	15	to	to	ADP
ejif-2047	141	16	an	an	DET
ejif-2047	141	17	additional	additional	ADJ
ejif-2047	141	18	layer	layer	NOUN
ejif-2047	141	19	of	of	ADP
ejif-2047	141	20	governance	governance	NOUN
ejif-2047	141	21	in	in	ADP
ejif-2047	141	22	the	the	DET
ejif-2047	141	23	form	form	NOUN
ejif-2047	141	24	of	of	ADP
ejif-2047	141	25	shariah	shariah	PROPN
ejif-2047	141	26	governance	governance	NOUN
ejif-2047	141	27	.	.	PUNCT
ejif-2047	142	1	abdel	abdel	PROPN
ejif-2047	142	2	karim	karim	PROPN
ejif-2047	142	3	(	(	PUNCT
ejif-2047	142	4	1990	1990	NUM
ejif-2047	142	5	)	)	PUNCT
ejif-2047	143	1	[	[	X
ejif-2047	143	2	2	2	X
ejif-2047	143	3	]	]	PUNCT
ejif-2047	143	4	argues	argue	VERB
ejif-2047	143	5	that	that	SCONJ
ejif-2047	143	6	the	the	DET
ejif-2047	143	7	shariah	shariah	PROPN
ejif-2047	143	8	supervisory	supervisory	ADJ
ejif-2047	143	9	board	board	NOUN
ejif-2047	143	10	could	could	AUX
ejif-2047	143	11	be	be	AUX
ejif-2047	143	12	viewed	view	VERB
ejif-2047	143	13	as	as	ADP
ejif-2047	143	14	similar	similar	ADJ
ejif-2047	143	15	to	to	ADP
ejif-2047	143	16	the	the	DET
ejif-2047	143	17	independent	independent	ADJ
ejif-2047	143	18	company	company	NOUN
ejif-2047	143	19	auditors	auditor	NOUN
ejif-2047	143	20	in	in	ADP
ejif-2047	143	21	limiting	limit	VERB
ejif-2047	143	22	discretionary	discretionary	ADJ
ejif-2047	143	23	behavior	behavior	NOUN
ejif-2047	143	24	.	.	PUNCT
ejif-2047	144	1	further	far	ADV
ejif-2047	144	2	,	,	PUNCT
ejif-2047	144	3	quttainah	quttainah	PROPN
ejif-2047	144	4	et	et	PROPN
ejif-2047	144	5	al	al	PROPN
ejif-2047	144	6	.	.	PROPN
ejif-2047	145	1	(	(	PUNCT
ejif-2047	145	2	2013	2013	NUM
ejif-2047	145	3	)	)	PUNCT
ejif-2047	146	1	[	[	X
ejif-2047	146	2	58	58	NUM
ejif-2047	146	3	]	]	PUNCT
ejif-2047	146	4	find	find	VERB
ejif-2047	146	5	that	that	SCONJ
ejif-2047	146	6	islamic	islamic	ADJ
ejif-2047	146	7	banks	bank	NOUN
ejif-2047	146	8	employ	employ	VERB
ejif-2047	146	9	less	less	ADJ
ejif-2047	146	10	earnings	earning	NOUN
ejif-2047	146	11	management	management	NOUN
ejif-2047	146	12	than	than	ADP
ejif-2047	146	13	their	their	PRON
ejif-2047	146	14	conventional	conventional	ADJ
ejif-2047	146	15	peers	peer	NOUN
ejif-2047	146	16	.	.	PUNCT
ejif-2047	147	1	in	in	ADP
ejif-2047	147	2	contrary	contrary	ADV
ejif-2047	147	3	to	to	ADP
ejif-2047	147	4	the	the	DET
ejif-2047	147	5	above	above	ADJ
ejif-2047	147	6	conclusions	conclusion	NOUN
ejif-2047	147	7	,	,	PUNCT
ejif-2047	147	8	other	other	ADJ
ejif-2047	147	9	researches	research	VERB
ejif-2047	147	10	such	such	ADJ
ejif-2047	147	11	as	as	ADP
ejif-2047	147	12	(	(	PUNCT
ejif-2047	147	13	zoubi	zoubi	PROPN
ejif-2047	147	14	and	and	CCONJ
ejif-2047	147	15	el	el	PROPN
ejif-2047	147	16	ghazali	ghazali	PROPN
ejif-2047	147	17	,	,	PUNCT
ejif-2047	147	18	2007	2007	NUM
ejif-2047	147	19	;	;	PUNCT
ejif-2047	147	20	taktak	taktak	NOUN
ejif-2047	147	21	et	et	PROPN
ejif-2047	147	22	al	al	PROPN
ejif-2047	147	23	.	.	PROPN
ejif-2047	147	24	,	,	PUNCT
ejif-2047	147	25	2010	2010	NUM
ejif-2047	147	26	;	;	PUNCT
ejif-2047	147	27	ben	ben	PROPN
ejif-2047	147	28	othman	othman	PROPN
ejif-2047	147	29	and	and	CCONJ
ejif-2047	147	30	mersni	mersni	NOUN
ejif-2047	147	31	,	,	PUNCT
ejif-2047	147	32	2014	2014	NUM
ejif-2047	147	33	)	)	PUNCT
ejif-2047	148	1	[	[	X
ejif-2047	148	2	72	72	NUM
ejif-2047	148	3	,	,	PUNCT
ejif-2047	148	4	64	64	NUM
ejif-2047	148	5	&	&	CCONJ
ejif-2047	148	6	13	13	NUM
ejif-2047	148	7	]	]	PUNCT
ejif-2047	148	8	indicate	indicate	VERB
ejif-2047	148	9	that	that	SCONJ
ejif-2047	148	10	earning	earn	VERB
ejif-2047	148	11	management	management	NOUN
ejif-2047	148	12	is	be	AUX
ejif-2047	148	13	not	not	PART
ejif-2047	148	14	much	much	ADV
ejif-2047	148	15	different	different	ADJ
ejif-2047	148	16	between	between	ADP
ejif-2047	148	17	islamic	islamic	ADJ
ejif-2047	148	18	and	and	CCONJ
ejif-2047	148	19	conventional	conventional	ADJ
ejif-2047	148	20	banking	banking	NOUN
ejif-2047	148	21	institutions	institution	NOUN
ejif-2047	148	22	.	.	PUNCT
ejif-2047	149	1	we	we	PRON
ejif-2047	149	2	postulate	postulate	VERB
ejif-2047	149	3	therefore	therefore	ADV
ejif-2047	149	4	that	that	PRON
ejif-2047	149	5	:	:	PUNCT
ejif-2047	149	6	h2	h2	NOUN
ejif-2047	149	7	:	:	PUNCT
ejif-2047	149	8	islamic	islamic	ADJ
ejif-2047	149	9	banks	bank	NOUN
ejif-2047	149	10	display	display	VERB
ejif-2047	149	11	higher	high	ADJ
ejif-2047	149	12	earnings	earning	NOUN
ejif-2047	149	13	quality	quality	NOUN
ejif-2047	149	14	than	than	ADP
ejif-2047	149	15	their	their	PRON
ejif-2047	149	16	conventional	conventional	ADJ
ejif-2047	149	17	counterparts	counterpart	NOUN
ejif-2047	149	18	.	.	PUNCT
ejif-2047	150	1	empirical	empirical	ADJ
ejif-2047	150	2	research	research	NOUN
ejif-2047	150	3	examining	examine	VERB
ejif-2047	150	4	the	the	DET
ejif-2047	150	5	role	role	NOUN
ejif-2047	150	6	of	of	ADP
ejif-2047	150	7	government	government	NOUN
ejif-2047	150	8	shareholding	shareholding	NOUN
ejif-2047	150	9	in	in	ADP
ejif-2047	150	10	financial	financial	ADJ
ejif-2047	150	11	reporting	reporting	NOUN
ejif-2047	150	12	quality	quality	NOUN
ejif-2047	150	13	is	be	AUX
ejif-2047	150	14	scant	scant	ADJ
ejif-2047	150	15	and	and	CCONJ
ejif-2047	150	16	,	,	PUNCT
ejif-2047	150	17	to	to	ADP
ejif-2047	150	18	the	the	DET
ejif-2047	150	19	extent	extent	NOUN
ejif-2047	150	20	available	available	ADJ
ejif-2047	150	21	,	,	PUNCT
ejif-2047	150	22	it	it	PRON
ejif-2047	150	23	is	be	AUX
ejif-2047	150	24	inconclusive	inconclusive	ADJ
ejif-2047	150	25	.	.	PUNCT
ejif-2047	151	1	starting	start	VERB
ejif-2047	151	2	from	from	ADP
ejif-2047	151	3	the	the	DET
ejif-2047	151	4	role	role	NOUN
ejif-2047	151	5	of	of	ADP
ejif-2047	151	6	government	government	NOUN
ejif-2047	151	7	ownership	ownership	NOUN
ejif-2047	151	8	in	in	ADP
ejif-2047	151	9	the	the	DET
ejif-2047	151	10	economic	economic	ADJ
ejif-2047	151	11	and	and	CCONJ
ejif-2047	151	12	financial	financial	ADJ
ejif-2047	151	13	sectors	sector	NOUN
ejif-2047	151	14	(	(	PUNCT
ejif-2047	151	15	social	social	ADJ
ejif-2047	151	16	,	,	PUNCT
ejif-2047	151	17	political	political	ADJ
ejif-2047	151	18	and	and	CCONJ
ejif-2047	151	19	agency	agency	NOUN
ejif-2047	151	20	views	view	NOUN
ejif-2047	151	21	)	)	PUNCT
ejif-2047	151	22	diverse	diverse	ADJ
ejif-2047	151	23	relationships	relationship	NOUN
ejif-2047	151	24	are	be	AUX
ejif-2047	151	25	expected	expect	VERB
ejif-2047	151	26	.	.	PUNCT
ejif-2047	152	1	under	under	ADP
ejif-2047	152	2	the	the	DET
ejif-2047	152	3	development	development	NOUN
ejif-2047	152	4	or	or	CCONJ
ejif-2047	152	5	called	call	VERB
ejif-2047	152	6	also	also	ADV
ejif-2047	152	7	the	the	DET
ejif-2047	152	8	social	social	ADJ
ejif-2047	152	9	view	view	NOUN
ejif-2047	152	10	of	of	ADP
ejif-2047	152	11	state	state	NOUN
ejif-2047	152	12	ownership	ownership	NOUN
ejif-2047	152	13	,	,	PUNCT
ejif-2047	152	14	government	government	NOUN
ejif-2047	152	15	intervene	intervene	VERB
ejif-2047	152	16	in	in	ADP
ejif-2047	152	17	the	the	DET
ejif-2047	152	18	financial	financial	ADJ
ejif-2047	152	19	markets	market	NOUN
ejif-2047	152	20	to	to	PART
ejif-2047	152	21	promote	promote	VERB
ejif-2047	152	22	macroeconomic	macroeconomic	ADJ
ejif-2047	152	23	growth	growth	NOUN
ejif-2047	152	24	and	and	CCONJ
ejif-2047	152	25	cure	cure	NOUN
ejif-2047	152	26	market	market	NOUN
ejif-2047	152	27	financial	financial	ADJ
ejif-2047	152	28	failures	failure	NOUN
ejif-2047	152	29	.	.	PUNCT
ejif-2047	153	1	government	government	NOUN
ejif-2047	153	2	is	be	AUX
ejif-2047	153	3	assumed	assume	VERB
ejif-2047	153	4	as	as	ADP
ejif-2047	153	5	powerful	powerful	ADJ
ejif-2047	153	6	and	and	CCONJ
ejif-2047	153	7	has	have	VERB
ejif-2047	153	8	incentives	incentive	NOUN
ejif-2047	153	9	enough	enough	ADV
ejif-2047	153	10	to	to	PART
ejif-2047	153	11	safeguard	safeguard	VERB
ejif-2047	153	12	stakeholders	stakeholder	NOUN
ejif-2047	153	13	’	'	PUNCT
ejif-2047	153	14	interests	interest	NOUN
ejif-2047	153	15	and	and	CCONJ
ejif-2047	153	16	improve	improve	VERB
ejif-2047	153	17	consequently	consequently	ADV
ejif-2047	153	18	the	the	DET
ejif-2047	153	19	general	general	ADJ
ejif-2047	153	20	welfare	welfare	NOUN
ejif-2047	153	21	.	.	PUNCT
ejif-2047	154	1	government	government	NOUN
ejif-2047	154	2	is	be	AUX
ejif-2047	154	3	accountable	accountable	ADJ
ejif-2047	154	4	to	to	ADP
ejif-2047	154	5	the	the	DET
ejif-2047	154	6	public	public	NOUN
ejif-2047	154	7	to	to	PART
ejif-2047	154	8	monitor	monitor	VERB
ejif-2047	154	9	public	public	ADJ
ejif-2047	154	10	firms	firm	NOUN
ejif-2047	154	11	since	since	SCONJ
ejif-2047	154	12	the	the	DET
ejif-2047	154	13	latter	latter	ADJ
ejif-2047	154	14	are	be	AUX
ejif-2047	154	15	authorized	authorize	VERB
ejif-2047	154	16	to	to	PART
ejif-2047	154	17	use	use	VERB
ejif-2047	154	18	public	public	ADJ
ejif-2047	154	19	funds	fund	NOUN
ejif-2047	154	20	.	.	PUNCT
ejif-2047	155	1	then	then	ADV
ejif-2047	155	2	,	,	PUNCT
ejif-2047	155	3	monitoring	monitor	VERB
ejif-2047	155	4	stateowned	stateowne	VERB
ejif-2047	155	5	enterprises	enterprise	NOUN
ejif-2047	155	6	management	management	NOUN
ejif-2047	155	7	and	and	CCONJ
ejif-2047	155	8	more	more	ADV
ejif-2047	155	9	specifically	specifically	ADV
ejif-2047	155	10	accounting	account	VERB
ejif-2047	155	11	information	information	NOUN
ejif-2047	155	12	quality	quality	NOUN
ejif-2047	155	13	is	be	AUX
ejif-2047	155	14	deemed	deem	VERB
ejif-2047	155	15	as	as	ADP
ejif-2047	155	16	crucial	crucial	ADJ
ejif-2047	155	17	to	to	PART
ejif-2047	155	18	avoid	avoid	VERB
ejif-2047	155	19	robbery	robbery	NOUN
ejif-2047	155	20	and	and	CCONJ
ejif-2047	155	21	corruption	corruption	NOUN
ejif-2047	155	22	.	.	PUNCT
ejif-2047	156	1	thereby	thereby	ADV
ejif-2047	156	2	,	,	PUNCT
ejif-2047	156	3	state	state	NOUN
ejif-2047	156	4	-	-	PUNCT
ejif-2047	156	5	owned	own	VERB
ejif-2047	156	6	companies	company	NOUN
ejif-2047	156	7	have	have	VERB
ejif-2047	156	8	ejif	ejif	PROPN
ejif-2047	156	9	–	–	PUNCT
ejif-2047	156	10	european	european	ADJ
ejif-2047	156	11	journal	journal	PROPN
ejif-2047	156	12	of	of	ADP
ejif-2047	156	13	islamic	islamic	PROPN
ejif-2047	156	14	finance	finance	PROPN
ejif-2047	156	15	no	no	DET
ejif-2047	156	16	6	6	NUM
ejif-2047	156	17	,	,	PUNCT
ejif-2047	156	18	feb	feb	X
ejif-2047	156	19	(	(	PUNCT
ejif-2047	156	20	2017	2017	NUM
ejif-2047	156	21	)	)	PUNCT
ejif-2047	157	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2047	157	2	issn	issn	VERB
ejif-2047	157	3	2421	2421	NUM
ejif-2047	157	4	-	-	SYM
ejif-2047	157	5	2172	2172	NUM
ejif-2047	157	6	4	4	NUM
ejif-2047	157	7	to	to	PART
ejif-2047	157	8	exhibit	exhibit	VERB
ejif-2047	157	9	good	good	ADJ
ejif-2047	157	10	financial	financial	ADJ
ejif-2047	157	11	reporting	reporting	NOUN
ejif-2047	157	12	quality	quality	NOUN
ejif-2047	157	13	.	.	PUNCT
ejif-2047	158	1	consistently	consistently	ADV
ejif-2047	158	2	with	with	ADP
ejif-2047	158	3	the	the	DET
ejif-2047	158	4	development	development	NOUN
ejif-2047	158	5	hypothesis	hypothesis	NOUN
ejif-2047	158	6	,	,	PUNCT
ejif-2047	158	7	abdul	abdul	PROPN
ejif-2047	158	8	rahman	rahman	PROPN
ejif-2047	158	9	(	(	PUNCT
ejif-2047	158	10	2012	2012	NUM
ejif-2047	158	11	)	)	PUNCT
ejif-2047	159	1	[	[	X
ejif-2047	159	2	3	3	X
ejif-2047	159	3	]	]	PUNCT
ejif-2047	159	4	find	find	VERB
ejif-2047	159	5	that	that	SCONJ
ejif-2047	159	6	malaysian	malaysian	ADJ
ejif-2047	159	7	firms	firm	NOUN
ejif-2047	159	8	with	with	ADP
ejif-2047	159	9	high	high	ADJ
ejif-2047	159	10	concentrated	concentrated	ADJ
ejif-2047	159	11	government	government	NOUN
ejif-2047	159	12	ownership	ownership	NOUN
ejif-2047	159	13	have	have	VERB
ejif-2047	159	14	higher	high	ADJ
ejif-2047	159	15	accounting	accounting	NOUN
ejif-2047	159	16	conservatism	conservatism	NOUN
ejif-2047	159	17	and	and	CCONJ
ejif-2047	159	18	lower	low	ADJ
ejif-2047	159	19	degree	degree	NOUN
ejif-2047	159	20	of	of	ADP
ejif-2047	159	21	discretionary	discretionary	ADJ
ejif-2047	159	22	accruals	accrual	NOUN
ejif-2047	159	23	.	.	PUNCT
ejif-2047	160	1	in	in	ADP
ejif-2047	160	2	the	the	DET
ejif-2047	160	3	chinese	chinese	ADJ
ejif-2047	160	4	context	context	NOUN
ejif-2047	160	5	moreover	moreover	ADV
ejif-2047	160	6	,	,	PUNCT
ejif-2047	160	7	wang	wang	PROPN
ejif-2047	160	8	and	and	CCONJ
ejif-2047	160	9	yung	yung	PROPN
ejif-2047	160	10	(	(	PUNCT
ejif-2047	160	11	2011	2011	NUM
ejif-2047	160	12	)	)	PUNCT
ejif-2047	161	1	[	[	X
ejif-2047	161	2	68	68	NUM
ejif-2047	161	3	]	]	PUNCT
ejif-2047	161	4	note	note	NOUN
ejif-2047	161	5	that	that	SCONJ
ejif-2047	161	6	chinese	chinese	ADJ
ejif-2047	161	7	state	state	NOUN
ejif-2047	161	8	-	-	PUNCT
ejif-2047	161	9	owned	own	VERB
ejif-2047	161	10	firms	firm	NOUN
ejif-2047	161	11	have	have	AUX
ejif-2047	161	12	better	well	ADJ
ejif-2047	161	13	accounting	account	VERB
ejif-2047	161	14	earnings	earning	NOUN
ejif-2047	161	15	quality	quality	NOUN
ejif-2047	161	16	(	(	PUNCT
ejif-2047	161	17	better	well	ADJ
ejif-2047	161	18	accruals	accrual	NOUN
ejif-2047	161	19	quality	quality	NOUN
ejif-2047	161	20	and	and	CCONJ
ejif-2047	161	21	lower	low	ADJ
ejif-2047	161	22	levels	level	NOUN
ejif-2047	161	23	of	of	ADP
ejif-2047	161	24	abnormal	abnormal	ADJ
ejif-2047	161	25	accruals	accrual	NOUN
ejif-2047	161	26	)	)	PUNCT
ejif-2047	161	27	than	than	ADP
ejif-2047	161	28	privately	privately	ADV
ejif-2047	161	29	owned	own	VERB
ejif-2047	161	30	firms	firm	NOUN
ejif-2047	161	31	.	.	PUNCT
ejif-2047	162	1	similarly	similarly	ADV
ejif-2047	162	2	,	,	PUNCT
ejif-2047	162	3	bo	bo	PROPN
ejif-2047	162	4	and	and	CCONJ
ejif-2047	162	5	wu	wu	PROPN
ejif-2047	162	6	(	(	PUNCT
ejif-2047	162	7	2009	2009	NUM
ejif-2047	162	8	)	)	PUNCT
ejif-2047	163	1	[	[	X
ejif-2047	163	2	15	15	NUM
ejif-2047	163	3	]	]	PUNCT
ejif-2047	163	4	find	find	VERB
ejif-2047	163	5	that	that	DET
ejif-2047	163	6	level	level	NOUN
ejif-2047	163	7	of	of	ADP
ejif-2047	163	8	incomeincreasing	incomeincrease	VERB
ejif-2047	163	9	earnings	earning	NOUN
ejif-2047	163	10	management	management	NOUN
ejif-2047	163	11	is	be	AUX
ejif-2047	163	12	lower	low	ADJ
ejif-2047	163	13	in	in	ADP
ejif-2047	163	14	state	state	NOUN
ejif-2047	163	15	-	-	PUNCT
ejif-2047	163	16	owned	own	VERB
ejif-2047	163	17	firms	firm	NOUN
ejif-2047	163	18	than	than	ADP
ejif-2047	163	19	in	in	ADP
ejif-2047	163	20	privately	privately	ADV
ejif-2047	163	21	-	-	PUNCT
ejif-2047	163	22	owned	own	VERB
ejif-2047	163	23	firms	firm	NOUN
ejif-2047	163	24	.	.	PUNCT
ejif-2047	164	1	conversely	conversely	ADV
ejif-2047	164	2	,	,	PUNCT
ejif-2047	164	3	the	the	DET
ejif-2047	164	4	political	political	ADJ
ejif-2047	164	5	view	view	NOUN
ejif-2047	164	6	of	of	ADP
ejif-2047	164	7	state	state	NOUN
ejif-2047	164	8	ownership	ownership	NOUN
ejif-2047	164	9	supposes	suppose	VERB
ejif-2047	164	10	that	that	SCONJ
ejif-2047	164	11	state	state	NOUN
ejif-2047	164	12	-	-	PUNCT
ejif-2047	164	13	owned	own	VERB
ejif-2047	164	14	enterprises	enterprise	NOUN
ejif-2047	164	15	are	be	AUX
ejif-2047	164	16	created	create	VERB
ejif-2047	164	17	to	to	PART
ejif-2047	164	18	satisfy	satisfy	VERB
ejif-2047	164	19	personal	personal	ADJ
ejif-2047	164	20	and	and	CCONJ
ejif-2047	164	21	political	political	ADJ
ejif-2047	164	22	objectives	objective	NOUN
ejif-2047	164	23	rather	rather	ADV
ejif-2047	164	24	than	than	ADP
ejif-2047	164	25	to	to	PART
ejif-2047	164	26	maximize	maximize	VERB
ejif-2047	164	27	social	social	ADJ
ejif-2047	164	28	welfare	welfare	NOUN
ejif-2047	164	29	.	.	PUNCT
ejif-2047	165	1	shleifer	shleifer	PROPN
ejif-2047	165	2	(	(	PUNCT
ejif-2047	165	3	1998	1998	NUM
ejif-2047	165	4	)	)	PUNCT
ejif-2047	166	1	[	[	X
ejif-2047	166	2	62	62	NUM
ejif-2047	166	3	]	]	PUNCT
ejif-2047	166	4	argues	argue	VERB
ejif-2047	166	5	that	that	SCONJ
ejif-2047	166	6	state	state	NOUN
ejif-2047	166	7	shareholding	shareholding	NOUN
ejif-2047	166	8	has	have	VERB
ejif-2047	166	9	detrimental	detrimental	ADJ
ejif-2047	166	10	effect	effect	NOUN
ejif-2047	166	11	on	on	ADP
ejif-2047	166	12	corporate	corporate	ADJ
ejif-2047	166	13	performance	performance	NOUN
ejif-2047	166	14	.	.	PUNCT
ejif-2047	167	1	government	government	NOUN
ejif-2047	167	2	acquires	acquire	VERB
ejif-2047	167	3	ownership	ownership	NOUN
ejif-2047	167	4	in	in	ADP
ejif-2047	167	5	highly	highly	ADV
ejif-2047	167	6	sensitive	sensitive	ADJ
ejif-2047	167	7	sectors	sector	NOUN
ejif-2047	167	8	to	to	PART
ejif-2047	167	9	ultimately	ultimately	ADV
ejif-2047	167	10	serve	serve	VERB
ejif-2047	167	11	its	its	PRON
ejif-2047	167	12	political	political	ADJ
ejif-2047	167	13	agendas	agenda	NOUN
ejif-2047	167	14	.	.	PUNCT
ejif-2047	168	1	unlike	unlike	ADP
ejif-2047	168	2	the	the	DET
ejif-2047	168	3	development	development	NOUN
ejif-2047	168	4	theory	theory	NOUN
ejif-2047	168	5	of	of	ADP
ejif-2047	168	6	government	government	NOUN
ejif-2047	168	7	shareholding	shareholding	NOUN
ejif-2047	168	8	,	,	PUNCT
ejif-2047	168	9	the	the	DET
ejif-2047	168	10	political	political	ADJ
ejif-2047	168	11	view	view	NOUN
ejif-2047	168	12	assumes	assume	VERB
ejif-2047	168	13	that	that	SCONJ
ejif-2047	168	14	politicians	politician	NOUN
ejif-2047	168	15	and	and	CCONJ
ejif-2047	168	16	bureaucrats	bureaucrat	NOUN
ejif-2047	168	17	are	be	AUX
ejif-2047	168	18	self	self	NOUN
ejif-2047	168	19	-	-	PUNCT
ejif-2047	168	20	interested	interest	VERB
ejif-2047	168	21	individuals	individual	NOUN
ejif-2047	168	22	and	and	CCONJ
ejif-2047	168	23	pursue	pursue	VERB
ejif-2047	168	24	their	their	PRON
ejif-2047	168	25	own	own	ADJ
ejif-2047	168	26	personal	personal	ADJ
ejif-2047	168	27	objectives	objective	NOUN
ejif-2047	168	28	at	at	ADP
ejif-2047	168	29	the	the	DET
ejif-2047	168	30	expense	expense	NOUN
ejif-2047	168	31	of	of	ADP
ejif-2047	168	32	the	the	DET
ejif-2047	168	33	state	state	NOUN
ejif-2047	168	34	(	(	PUNCT
ejif-2047	168	35	sapienza	sapienza	PROPN
ejif-2047	168	36	,	,	PUNCT
ejif-2047	168	37	2004	2004	NUM
ejif-2047	168	38	)	)	PUNCT
ejif-2047	169	1	[	[	X
ejif-2047	169	2	59	59	NUM
ejif-2047	169	3	]	]	PUNCT
ejif-2047	169	4	.	.	PUNCT
ejif-2047	170	1	they	they	PRON
ejif-2047	170	2	often	often	ADV
ejif-2047	170	3	seek	seek	VERB
ejif-2047	170	4	to	to	PART
ejif-2047	170	5	stay	stay	VERB
ejif-2047	170	6	in	in	ADP
ejif-2047	170	7	power	power	NOUN
ejif-2047	170	8	and	and	CCONJ
ejif-2047	170	9	maintain	maintain	VERB
ejif-2047	170	10	the	the	DET
ejif-2047	170	11	perquisites	perquisite	NOUN
ejif-2047	170	12	of	of	ADP
ejif-2047	170	13	their	their	PRON
ejif-2047	170	14	positions	position	NOUN
ejif-2047	170	15	(	(	PUNCT
ejif-2047	170	16	shleifer	shleifer	NOUN
ejif-2047	170	17	,	,	PUNCT
ejif-2047	170	18	1998	1998	NUM
ejif-2047	170	19	)	)	PUNCT
ejif-2047	171	1	[	[	X
ejif-2047	171	2	62	62	NUM
ejif-2047	171	3	]	]	PUNCT
ejif-2047	171	4	.	.	PUNCT
ejif-2047	172	1	thereby	thereby	ADV
ejif-2047	172	2	,	,	PUNCT
ejif-2047	172	3	monitoring	monitor	VERB
ejif-2047	172	4	decisions	decision	NOUN
ejif-2047	172	5	or	or	CCONJ
ejif-2047	172	6	expropriating	expropriate	VERB
ejif-2047	172	7	corporate	corporate	ADJ
ejif-2047	172	8	resources	resource	NOUN
ejif-2047	172	9	for	for	ADP
ejif-2047	172	10	the	the	DET
ejif-2047	172	11	benefit	benefit	NOUN
ejif-2047	172	12	of	of	ADP
ejif-2047	172	13	supporters	supporter	NOUN
ejif-2047	172	14	is	be	AUX
ejif-2047	172	15	mainly	mainly	ADV
ejif-2047	172	16	influenced	influence	VERB
ejif-2047	172	17	by	by	ADP
ejif-2047	172	18	various	various	ADJ
ejif-2047	172	19	political	political	ADJ
ejif-2047	172	20	and	and	CCONJ
ejif-2047	172	21	individual	individual	ADJ
ejif-2047	172	22	concerns	concern	NOUN
ejif-2047	172	23	.	.	PUNCT
ejif-2047	173	1	for	for	ADP
ejif-2047	173	2	example	example	NOUN
ejif-2047	173	3	,	,	PUNCT
ejif-2047	173	4	politicians	politician	NOUN
ejif-2047	173	5	mostly	mostly	ADV
ejif-2047	173	6	in	in	ADP
ejif-2047	173	7	developing	develop	VERB
ejif-2047	173	8	countries	country	NOUN
ejif-2047	173	9	abuse	abuse	VERB
ejif-2047	173	10	their	their	PRON
ejif-2047	173	11	power	power	NOUN
ejif-2047	173	12	to	to	PART
ejif-2047	173	13	transfer	transfer	VERB
ejif-2047	173	14	some	some	DET
ejif-2047	173	15	corporate	corporate	ADJ
ejif-2047	173	16	resources	resource	NOUN
ejif-2047	173	17	into	into	ADP
ejif-2047	173	18	the	the	DET
ejif-2047	173	19	hands	hand	NOUN
ejif-2047	173	20	of	of	ADP
ejif-2047	173	21	their	their	PRON
ejif-2047	173	22	supporters	supporter	NOUN
ejif-2047	173	23	(	(	PUNCT
ejif-2047	173	24	kung	kung	PROPN
ejif-2047	173	25	et	et	PROPN
ejif-2047	173	26	al	al	PROPN
ejif-2047	173	27	,	,	PUNCT
ejif-2047	173	28	2010	2010	NUM
ejif-2047	173	29	)	)	PUNCT
ejif-2047	174	1	[	[	X
ejif-2047	174	2	48	48	NUM
ejif-2047	174	3	]	]	PUNCT
ejif-2047	174	4	.	.	PUNCT
ejif-2047	175	1	furthermore	furthermore	ADV
ejif-2047	175	2	and	and	CCONJ
ejif-2047	175	3	in	in	ADP
ejif-2047	175	4	order	order	NOUN
ejif-2047	175	5	to	to	PART
ejif-2047	175	6	gain	gain	VERB
ejif-2047	175	7	public	public	ADJ
ejif-2047	175	8	trust	trust	NOUN
ejif-2047	175	9	and	and	CCONJ
ejif-2047	175	10	support	support	NOUN
ejif-2047	175	11	,	,	PUNCT
ejif-2047	175	12	executives	executive	NOUN
ejif-2047	175	13	in	in	ADP
ejif-2047	175	14	state	state	NOUN
ejif-2047	175	15	-	-	PUNCT
ejif-2047	175	16	owned	own	VERB
ejif-2047	175	17	companies	company	NOUN
ejif-2047	175	18	can	can	AUX
ejif-2047	175	19	manage	manage	VERB
ejif-2047	175	20	financial	financial	ADJ
ejif-2047	175	21	reports	report	NOUN
ejif-2047	175	22	to	to	PART
ejif-2047	175	23	mask	mask	VERB
ejif-2047	175	24	large	large	ADJ
ejif-2047	175	25	losses	loss	NOUN
ejif-2047	175	26	.	.	PUNCT
ejif-2047	176	1	in	in	ADP
ejif-2047	176	2	china	china	PROPN
ejif-2047	176	3	,	,	PUNCT
ejif-2047	176	4	chen	chen	PROPN
ejif-2047	176	5	and	and	CCONJ
ejif-2047	176	6	yuan	yuan	PROPN
ejif-2047	176	7	(	(	PUNCT
ejif-2047	176	8	2004	2004	NUM
ejif-2047	176	9	)	)	PUNCT
ejif-2047	176	10	,	,	PUNCT
ejif-2047	176	11	ding	de	VERB
ejif-2047	176	12	et	et	PROPN
ejif-2047	176	13	al	al	PROPN
ejif-2047	176	14	.	.	PUNCT
ejif-2047	177	1	(	(	PUNCT
ejif-2047	177	2	2007	2007	NUM
ejif-2047	177	3	)	)	PUNCT
ejif-2047	177	4	and	and	CCONJ
ejif-2047	177	5	aharony	aharony	NOUN
ejif-2047	177	6	et	et	PROPN
ejif-2047	177	7	al	al	PROPN
ejif-2047	177	8	.	.	PROPN
ejif-2047	178	1	(	(	PUNCT
ejif-2047	178	2	2010	2010	NUM
ejif-2047	178	3	)	)	PUNCT
ejif-2047	179	1	[	[	X
ejif-2047	179	2	20	20	NUM
ejif-2047	179	3	,	,	PUNCT
ejif-2047	179	4	30	30	NUM
ejif-2047	179	5	&	&	CCONJ
ejif-2047	179	6	4	4	NUM
ejif-2047	179	7	]	]	PUNCT
ejif-2047	179	8	find	find	VERB
ejif-2047	179	9	that	that	SCONJ
ejif-2047	179	10	government	government	NOUN
ejif-2047	179	11	ownership	ownership	NOUN
ejif-2047	179	12	is	be	AUX
ejif-2047	179	13	more	more	ADV
ejif-2047	179	14	associated	associate	VERB
ejif-2047	179	15	with	with	ADP
ejif-2047	179	16	earnings	earning	NOUN
ejif-2047	179	17	management	management	NOUN
ejif-2047	179	18	practices	practice	NOUN
ejif-2047	179	19	than	than	ADP
ejif-2047	179	20	private	private	ADJ
ejif-2047	179	21	ownership	ownership	NOUN
ejif-2047	179	22	.	.	PUNCT
ejif-2047	180	1	no	no	DET
ejif-2047	180	2	consensus	consensus	NOUN
ejif-2047	180	3	is	be	AUX
ejif-2047	180	4	provided	provide	VERB
ejif-2047	180	5	in	in	ADP
ejif-2047	180	6	the	the	DET
ejif-2047	180	7	banking	banking	NOUN
ejif-2047	180	8	literature	literature	NOUN
ejif-2047	180	9	about	about	ADP
ejif-2047	180	10	the	the	DET
ejif-2047	180	11	impact	impact	NOUN
ejif-2047	180	12	of	of	ADP
ejif-2047	180	13	the	the	DET
ejif-2047	180	14	largest	large	ADJ
ejif-2047	180	15	owner	owner	NOUN
ejif-2047	180	16	identity	identity	NOUN
ejif-2047	180	17	in	in	ADP
ejif-2047	180	18	the	the	DET
ejif-2047	180	19	financial	financial	ADJ
ejif-2047	180	20	reporting	reporting	NOUN
ejif-2047	180	21	process	process	NOUN
ejif-2047	180	22	.	.	PUNCT
ejif-2047	181	1	bouvatier	bouvatier	NOUN
ejif-2047	181	2	et	et	PROPN
ejif-2047	181	3	al	al	PROPN
ejif-2047	181	4	.	.	PROPN
ejif-2047	182	1	(	(	PUNCT
ejif-2047	182	2	2014	2014	NUM
ejif-2047	182	3	)	)	PUNCT
ejif-2047	183	1	[	[	X
ejif-2047	183	2	16	16	NUM
ejif-2047	183	3	]	]	PUNCT
ejif-2047	183	4	show	show	VERB
ejif-2047	183	5	that	that	SCONJ
ejif-2047	183	6	income	income	NOUN
ejif-2047	183	7	smoothing	smooth	VERB
ejif-2047	183	8	via	via	ADP
ejif-2047	183	9	llp	llp	PROPN
ejif-2047	183	10	is	be	AUX
ejif-2047	183	11	independent	independent	ADJ
ejif-2047	183	12	to	to	ADP
ejif-2047	183	13	whether	whether	SCONJ
ejif-2047	183	14	the	the	DET
ejif-2047	183	15	ultimate	ultimate	ADJ
ejif-2047	183	16	owner	owner	NOUN
ejif-2047	183	17	is	be	AUX
ejif-2047	183	18	an	an	DET
ejif-2047	183	19	institution	institution	NOUN
ejif-2047	183	20	,	,	PUNCT
ejif-2047	183	21	a	a	DET
ejif-2047	183	22	family	family	NOUN
ejif-2047	183	23	or	or	CCONJ
ejif-2047	183	24	an	an	DET
ejif-2047	183	25	industrial	industrial	ADJ
ejif-2047	183	26	firm	firm	NOUN
ejif-2047	183	27	.	.	PUNCT
ejif-2047	184	1	following	follow	VERB
ejif-2047	184	2	tsai	tsai	PROPN
ejif-2047	184	3	and	and	CCONJ
ejif-2047	184	4	hsieh	hsieh	PROPN
ejif-2047	184	5	(	(	PUNCT
ejif-2047	184	6	2013	2013	NUM
ejif-2047	184	7	)	)	PUNCT
ejif-2047	185	1	[	[	X
ejif-2047	185	2	65	65	NUM
ejif-2047	185	3	]	]	PUNCT
ejif-2047	185	4	who	who	PRON
ejif-2047	185	5	suggest	suggest	VERB
ejif-2047	185	6	that	that	SCONJ
ejif-2047	185	7	large	large	ADJ
ejif-2047	185	8	government	government	NOUN
ejif-2047	185	9	shareholding	shareholding	NOUN
ejif-2047	185	10	in	in	ADP
ejif-2047	185	11	the	the	DET
ejif-2047	185	12	bank	bank	NOUN
ejif-2047	185	13	may	may	AUX
ejif-2047	185	14	limit	limit	VERB
ejif-2047	185	15	earnings	earning	NOUN
ejif-2047	185	16	increasing	increase	VERB
ejif-2047	185	17	management	management	NOUN
ejif-2047	185	18	,	,	PUNCT
ejif-2047	185	19	we	we	PRON
ejif-2047	185	20	postulate	postulate	VERB
ejif-2047	185	21	that	that	SCONJ
ejif-2047	185	22	:	:	PUNCT
ejif-2047	185	23	h3	h3	NOUN
ejif-2047	185	24	:	:	PUNCT
ejif-2047	185	25	state	state	NOUN
ejif-2047	185	26	ownership	ownership	NOUN
ejif-2047	185	27	in	in	ADP
ejif-2047	185	28	mena	mena	PROPN
ejif-2047	185	29	banks	banks	PROPN
ejif-2047	185	30	is	be	AUX
ejif-2047	185	31	associated	associate	VERB
ejif-2047	185	32	with	with	ADP
ejif-2047	185	33	higher	high	ADJ
ejif-2047	185	34	earnings	earning	NOUN
ejif-2047	185	35	quality	quality	NOUN
ejif-2047	185	36	.	.	PUNCT
ejif-2047	186	1	b.	b.	PROPN
ejif-2047	186	2	bank	bank	PROPN
ejif-2047	186	3	earnings	earning	NOUN
ejif-2047	186	4	quality	quality	NOUN
ejif-2047	186	5	and	and	CCONJ
ejif-2047	186	6	the	the	DET
ejif-2047	186	7	regulatory	regulatory	ADJ
ejif-2047	186	8	environment	environment	NOUN
ejif-2047	186	9	prior	prior	ADV
ejif-2047	186	10	literature	literature	NOUN
ejif-2047	186	11	on	on	ADP
ejif-2047	186	12	banking	banking	NOUN
ejif-2047	186	13	firms	firm	NOUN
ejif-2047	186	14	displays	display	VERB
ejif-2047	186	15	international	international	ADJ
ejif-2047	186	16	differences	difference	NOUN
ejif-2047	186	17	in	in	ADP
ejif-2047	186	18	earnings	earning	NOUN
ejif-2047	186	19	quality	quality	NOUN
ejif-2047	186	20	,	,	PUNCT
ejif-2047	186	21	suggesting	suggest	VERB
ejif-2047	186	22	,	,	PUNCT
ejif-2047	186	23	therefore	therefore	ADV
ejif-2047	186	24	that	that	SCONJ
ejif-2047	186	25	the	the	DET
ejif-2047	186	26	latter	latter	ADJ
ejif-2047	186	27	could	could	AUX
ejif-2047	186	28	be	be	AUX
ejif-2047	186	29	affected	affect	VERB
ejif-2047	186	30	by	by	ADP
ejif-2047	186	31	differences	difference	NOUN
ejif-2047	186	32	in	in	ADP
ejif-2047	186	33	the	the	DET
ejif-2047	186	34	institutional	institutional	ADJ
ejif-2047	186	35	environment	environment	NOUN
ejif-2047	186	36	and	and	CCONJ
ejif-2047	186	37	banking	banking	NOUN
ejif-2047	186	38	regulation	regulation	NOUN
ejif-2047	186	39	.	.	PUNCT
ejif-2047	187	1	investor	investor	NOUN
ejif-2047	187	2	protection	protection	NOUN
ejif-2047	187	3	,	,	PUNCT
ejif-2047	187	4	regulation	regulation	NOUN
ejif-2047	187	5	,	,	PUNCT
ejif-2047	187	6	supervision	supervision	NOUN
ejif-2047	187	7	and	and	CCONJ
ejif-2047	187	8	financial	financial	ADJ
ejif-2047	187	9	development	development	NOUN
ejif-2047	187	10	have	have	AUX
ejif-2047	187	11	shown	show	VERB
ejif-2047	187	12	2	2	NUM
ejif-2047	187	13	we	we	PRON
ejif-2047	187	14	refer	refer	VERB
ejif-2047	187	15	to	to	ADP
ejif-2047	187	16	the	the	DET
ejif-2047	187	17	world	world	PROPN
ejif-2047	187	18	bank	bank	PROPN
ejif-2047	187	19	group	group	NOUN
ejif-2047	187	20	doing	do	VERB
ejif-2047	187	21	business	business	NOUN
ejif-2047	187	22	reports	report	NOUN
ejif-2047	187	23	to	to	PART
ejif-2047	187	24	identify	identify	VERB
ejif-2047	187	25	mena	mena	PROPN
ejif-2047	187	26	countries	countries	PROPN
ejif-2047	187	27	(	(	PUNCT
ejif-2047	187	28	algeria	algeria	PROPN
ejif-2047	187	29	,	,	PUNCT
ejif-2047	187	30	bahrain	bahrain	PROPN
ejif-2047	187	31	,	,	PUNCT
ejif-2047	187	32	egypt	egypt	PROPN
ejif-2047	187	33	,	,	PUNCT
ejif-2047	187	34	iran	iran	PROPN
ejif-2047	187	35	,	,	PUNCT
ejif-2047	187	36	iraq	iraq	PROPN
ejif-2047	187	37	,	,	PUNCT
ejif-2047	187	38	jordan	jordan	PROPN
ejif-2047	187	39	,	,	PUNCT
ejif-2047	187	40	kuwait	kuwait	PROPN
ejif-2047	187	41	,	,	PUNCT
ejif-2047	187	42	lebanon	lebanon	PROPN
ejif-2047	187	43	,	,	PUNCT
ejif-2047	187	44	libya	libya	PROPN
ejif-2047	187	45	,	,	PUNCT
ejif-2047	187	46	malta	malta	PROPN
ejif-2047	187	47	,	,	PUNCT
ejif-2047	187	48	morocco	morocco	PROPN
ejif-2047	187	49	,	,	PUNCT
ejif-2047	187	50	oman	oman	PROPN
ejif-2047	187	51	,	,	PUNCT
ejif-2047	187	52	qatar	qatar	PROPN
ejif-2047	187	53	,	,	PUNCT
ejif-2047	187	54	saudi	saudi	PROPN
ejif-2047	187	55	arabia	arabia	PROPN
ejif-2047	187	56	,	,	PUNCT
ejif-2047	187	57	palestinian	palestinian	ADJ
ejif-2047	187	58	authority	authority	PROPN
ejif-2047	187	59	,	,	PUNCT
ejif-2047	187	60	syria	syria	PROPN
ejif-2047	187	61	,	,	PUNCT
ejif-2047	187	62	tunisia	tunisia	PROPN
ejif-2047	187	63	,	,	PUNCT
ejif-2047	187	64	united	united	PROPN
ejif-2047	187	65	arab	arab	PROPN
ejif-2047	187	66	emirates	emirates	PROPN
ejif-2047	187	67	great	great	ADJ
ejif-2047	187	68	effect	effect	NOUN
ejif-2047	187	69	on	on	ADP
ejif-2047	187	70	earnings	earning	NOUN
ejif-2047	187	71	management	management	NOUN
ejif-2047	187	72	and	and	CCONJ
ejif-2047	187	73	income	income	NOUN
ejif-2047	187	74	smoothing	smooth	VERB
ejif-2047	187	75	behavior	behavior	NOUN
ejif-2047	187	76	.	.	PUNCT
ejif-2047	188	1	cross	cross	ADJ
ejif-2047	188	2	-	-	ADJ
ejif-2047	188	3	countries	countries	ADJ
ejif-2047	188	4	studies	study	NOUN
ejif-2047	188	5	such	such	ADJ
ejif-2047	188	6	as	as	ADP
ejif-2047	188	7	biurrun	biurrun	NOUN
ejif-2047	188	8	(	(	PUNCT
ejif-2047	188	9	2010	2010	NUM
ejif-2047	188	10	)	)	PUNCT
ejif-2047	188	11	and	and	CCONJ
ejif-2047	188	12	kanagaretnam	kanagaretnam	PROPN
ejif-2047	188	13	et	et	PROPN
ejif-2047	188	14	al	al	PROPN
ejif-2047	188	15	.	.	PROPN
ejif-2047	188	16	(	(	PUNCT
ejif-2047	188	17	2014	2014	NUM
ejif-2047	188	18	)	)	PUNCT
ejif-2047	189	1	[	[	X
ejif-2047	189	2	14	14	NUM
ejif-2047	189	3	&	&	CCONJ
ejif-2047	189	4	44	44	NUM
ejif-2047	189	5	]	]	PUNCT
ejif-2047	189	6	indicate	indicate	VERB
ejif-2047	189	7	negative	negative	ADJ
ejif-2047	189	8	relationship	relationship	NOUN
ejif-2047	189	9	between	between	ADP
ejif-2047	189	10	banking	banking	NOUN
ejif-2047	189	11	regulation	regulation	NOUN
ejif-2047	189	12	and	and	CCONJ
ejif-2047	189	13	supervision	supervision	NOUN
ejif-2047	189	14	,	,	PUNCT
ejif-2047	189	15	and	and	CCONJ
ejif-2047	189	16	earnings	earning	NOUN
ejif-2047	189	17	management	management	NOUN
ejif-2047	189	18	.	.	PUNCT
ejif-2047	190	1	fonseca	fonseca	PROPN
ejif-2047	190	2	and	and	CCONJ
ejif-2047	190	3	gonzalez	gonzalez	PROPN
ejif-2047	190	4	(	(	PUNCT
ejif-2047	190	5	2008	2008	NUM
ejif-2047	190	6	)	)	PUNCT
ejif-2047	191	1	[	[	X
ejif-2047	191	2	35	35	NUM
ejif-2047	191	3	]	]	PUNCT
ejif-2047	191	4	who	who	PRON
ejif-2047	191	5	find	find	VERB
ejif-2047	191	6	significant	significant	ADJ
ejif-2047	191	7	influence	influence	NOUN
ejif-2047	191	8	of	of	ADP
ejif-2047	191	9	investor	investor	NOUN
ejif-2047	191	10	protection	protection	NOUN
ejif-2047	191	11	and	and	CCONJ
ejif-2047	191	12	legal	legal	ADJ
ejif-2047	191	13	enforcement	enforcement	NOUN
ejif-2047	191	14	in	in	ADP
ejif-2047	191	15	reducing	reduce	VERB
ejif-2047	191	16	incentives	incentive	NOUN
ejif-2047	191	17	to	to	PART
ejif-2047	191	18	smooth	smooth	ADJ
ejif-2047	191	19	income	income	NOUN
ejif-2047	191	20	,	,	PUNCT
ejif-2047	191	21	argue	argue	VERB
ejif-2047	191	22	that	that	SCONJ
ejif-2047	191	23	banks	bank	NOUN
ejif-2047	191	24	with	with	ADP
ejif-2047	191	25	higher	high	ADJ
ejif-2047	191	26	incentives	incentive	NOUN
ejif-2047	191	27	to	to	PART
ejif-2047	191	28	shift	shift	VERB
ejif-2047	191	29	risk	risk	NOUN
ejif-2047	191	30	in	in	ADP
ejif-2047	191	31	the	the	DET
ejif-2047	191	32	event	event	NOUN
ejif-2047	191	33	if	if	SCONJ
ejif-2047	191	34	bank	bank	NOUN
ejif-2047	191	35	run	run	VERB
ejif-2047	191	36	,	,	PUNCT
ejif-2047	191	37	have	have	VERB
ejif-2047	191	38	higher	high	ADJ
ejif-2047	191	39	incentive	incentive	NOUN
ejif-2047	191	40	too	too	ADV
ejif-2047	191	41	to	to	PART
ejif-2047	191	42	manage	manage	VERB
ejif-2047	191	43	earnings	earning	NOUN
ejif-2047	191	44	to	to	PART
ejif-2047	191	45	hide	hide	VERB
ejif-2047	191	46	their	their	PRON
ejif-2047	191	47	risk	risk	NOUN
ejif-2047	191	48	-	-	PUNCT
ejif-2047	191	49	shifting	shifting	NOUN
ejif-2047	191	50	.	.	PUNCT
ejif-2047	192	1	since	since	SCONJ
ejif-2047	192	2	efficient	efficient	ADJ
ejif-2047	192	3	bank	bank	NOUN
ejif-2047	192	4	regulation	regulation	NOUN
ejif-2047	192	5	and	and	CCONJ
ejif-2047	192	6	supervision	supervision	NOUN
ejif-2047	192	7	proves	prove	VERB
ejif-2047	192	8	to	to	PART
ejif-2047	192	9	be	be	AUX
ejif-2047	192	10	in	in	ADP
ejif-2047	192	11	limiting	limit	VERB
ejif-2047	192	12	bank	bank	NOUN
ejif-2047	192	13	risk	risk	NOUN
ejif-2047	192	14	,	,	PUNCT
ejif-2047	192	15	then	then	ADV
ejif-2047	192	16	it	it	PRON
ejif-2047	192	17	will	will	AUX
ejif-2047	192	18	prove	prove	VERB
ejif-2047	192	19	to	to	PART
ejif-2047	192	20	be	be	AUX
ejif-2047	192	21	in	in	ADP
ejif-2047	192	22	limiting	limit	VERB
ejif-2047	192	23	income	income	NOUN
ejif-2047	192	24	smoothing	smoothing	NOUN
ejif-2047	192	25	.	.	PUNCT
ejif-2047	193	1	in	in	ADP
ejif-2047	193	2	that	that	DET
ejif-2047	193	3	way	way	NOUN
ejif-2047	193	4	,	,	PUNCT
ejif-2047	193	5	bank	bank	NOUN
ejif-2047	193	6	regulators	regulator	NOUN
ejif-2047	193	7	and	and	CCONJ
ejif-2047	193	8	supervisors	supervisor	NOUN
ejif-2047	193	9	who	who	PRON
ejif-2047	193	10	have	have	VERB
ejif-2047	193	11	greater	great	ADJ
ejif-2047	193	12	power	power	NOUN
ejif-2047	193	13	to	to	PART
ejif-2047	193	14	reduce	reduce	VERB
ejif-2047	193	15	bank	bank	NOUN
ejif-2047	193	16	risktaking	risktake	VERB
ejif-2047	193	17	through	through	ADP
ejif-2047	193	18	monitoring	monitoring	NOUN
ejif-2047	193	19	and	and	CCONJ
ejif-2047	193	20	disciplining	discipline	VERB
ejif-2047	193	21	management	management	NOUN
ejif-2047	193	22	will	will	AUX
ejif-2047	193	23	obviously	obviously	ADV
ejif-2047	193	24	reduce	reduce	VERB
ejif-2047	193	25	banks	bank	NOUN
ejif-2047	193	26	’	'	PUNCT
ejif-2047	193	27	incentives	incentive	NOUN
ejif-2047	193	28	to	to	PART
ejif-2047	193	29	smooth	smooth	VERB
ejif-2047	193	30	earnings	earning	NOUN
ejif-2047	193	31	.	.	PUNCT
ejif-2047	194	1	based	base	VERB
ejif-2047	194	2	on	on	ADP
ejif-2047	194	3	what	what	PRON
ejif-2047	194	4	precede	precede	NOUN
ejif-2047	194	5	,	,	PUNCT
ejif-2047	194	6	we	we	PRON
ejif-2047	194	7	suggest	suggest	VERB
ejif-2047	194	8	that	that	SCONJ
ejif-2047	194	9	banking	banking	NOUN
ejif-2047	194	10	regulation	regulation	NOUN
ejif-2047	194	11	matters	matter	VERB
ejif-2047	194	12	and	and	CCONJ
ejif-2047	194	13	works	work	VERB
ejif-2047	194	14	to	to	PART
ejif-2047	194	15	constrain	constrain	VERB
ejif-2047	194	16	banks	bank	NOUN
ejif-2047	194	17	’	’	PART
ejif-2047	194	18	earnings	earning	NOUN
ejif-2047	194	19	management	management	NOUN
ejif-2047	194	20	.	.	PUNCT
ejif-2047	195	1	we	we	PRON
ejif-2047	195	2	postulate	postulate	VERB
ejif-2047	195	3	therefore	therefore	ADV
ejif-2047	195	4	that	that	SCONJ
ejif-2047	195	5	:	:	PUNCT
ejif-2047	195	6	h4	h4	NOUN
ejif-2047	195	7	:	:	PUNCT
ejif-2047	195	8	stronger	strong	ADJ
ejif-2047	195	9	bank	bank	NOUN
ejif-2047	195	10	regulation	regulation	NOUN
ejif-2047	195	11	improves	improve	VERB
ejif-2047	195	12	mena	mena	PROPN
ejif-2047	195	13	bank	bank	PROPN
ejif-2047	195	14	earnings	earning	NOUN
ejif-2047	195	15	quality	quality	NOUN
ejif-2047	195	16	.	.	PUNCT
ejif-2047	196	1	iii	iii	X
ejif-2047	196	2	.	.	PUNCT
ejif-2047	196	3	data	datum	NOUN
ejif-2047	196	4	and	and	CCONJ
ejif-2047	196	5	methodology	methodology	NOUN
ejif-2047	196	6	a.	a.	NOUN
ejif-2047	196	7	data	data	PROPN
ejif-2047	196	8	description	description	NOUN
ejif-2047	196	9	for	for	ADP
ejif-2047	196	10	the	the	DET
ejif-2047	196	11	purpose	purpose	NOUN
ejif-2047	196	12	of	of	ADP
ejif-2047	196	13	the	the	DET
ejif-2047	196	14	current	current	ADJ
ejif-2047	196	15	investigation	investigation	NOUN
ejif-2047	196	16	,	,	PUNCT
ejif-2047	196	17	we	we	PRON
ejif-2047	196	18	build	build	VERB
ejif-2047	196	19	a	a	DET
ejif-2047	196	20	multivariate	multivariate	NOUN
ejif-2047	196	21	database	database	NOUN
ejif-2047	196	22	on	on	ADP
ejif-2047	196	23	banks	bank	NOUN
ejif-2047	196	24	’	'	PUNCT
ejif-2047	196	25	individual	individual	ADJ
ejif-2047	196	26	ownership	ownership	NOUN
ejif-2047	196	27	information	information	NOUN
ejif-2047	196	28	,	,	PUNCT
ejif-2047	196	29	bank	bank	NOUN
ejif-2047	196	30	-	-	PUNCT
ejif-2047	196	31	specific	specific	ADJ
ejif-2047	196	32	variables	variable	NOUN
ejif-2047	196	33	and	and	CCONJ
ejif-2047	196	34	some	some	DET
ejif-2047	196	35	country	country	NOUN
ejif-2047	196	36	characteristics	characteristic	NOUN
ejif-2047	196	37	.	.	PUNCT
ejif-2047	197	1	we	we	PRON
ejif-2047	197	2	collect	collect	VERB
ejif-2047	197	3	data	datum	NOUN
ejif-2047	197	4	of	of	ADP
ejif-2047	197	5	islamic	islamic	ADJ
ejif-2047	197	6	and	and	CCONJ
ejif-2047	197	7	conventional	conventional	ADJ
ejif-2047	197	8	banks	bank	NOUN
ejif-2047	197	9	operating	operate	VERB
ejif-2047	197	10	in	in	ADP
ejif-2047	197	11	15	15	NUM
ejif-2047	197	12	mena	mena	PROPN
ejif-2047	197	13	countries2	countries2	PROPN
ejif-2047	197	14	namely	namely	ADV
ejif-2047	197	15	(	(	PUNCT
ejif-2047	197	16	bahrain	bahrain	PROPN
ejif-2047	197	17	,	,	PUNCT
ejif-2047	197	18	egypt	egypt	PROPN
ejif-2047	197	19	,	,	PUNCT
ejif-2047	197	20	iran	iran	PROPN
ejif-2047	197	21	,	,	PUNCT
ejif-2047	197	22	jordan	jordan	PROPN
ejif-2047	197	23	,	,	PUNCT
ejif-2047	197	24	kuwait	kuwait	PROPN
ejif-2047	197	25	,	,	PUNCT
ejif-2047	197	26	lebanon	lebanon	PROPN
ejif-2047	197	27	,	,	PUNCT
ejif-2047	197	28	malta	malta	PROPN
ejif-2047	197	29	,	,	PUNCT
ejif-2047	197	30	morocco	morocco	PROPN
ejif-2047	197	31	,	,	PUNCT
ejif-2047	197	32	oman	oman	PROPN
ejif-2047	197	33	,	,	PUNCT
ejif-2047	197	34	palestine	palestine	PROPN
ejif-2047	197	35	,	,	PUNCT
ejif-2047	197	36	qatar	qatar	PROPN
ejif-2047	197	37	,	,	PUNCT
ejif-2047	197	38	saudi	saudi	PROPN
ejif-2047	197	39	arabia	arabia	PROPN
ejif-2047	197	40	,	,	PUNCT
ejif-2047	197	41	tunisia	tunisia	PROPN
ejif-2047	197	42	,	,	PUNCT
ejif-2047	197	43	uae	uae	PROPN
ejif-2047	197	44	and	and	CCONJ
ejif-2047	197	45	yemen	yemen	PROPN
ejif-2047	197	46	)	)	PUNCT
ejif-2047	197	47	during	during	ADP
ejif-2047	197	48	the	the	DET
ejif-2047	197	49	period	period	NOUN
ejif-2047	197	50	2000	2000	NUM
ejif-2047	197	51	to	to	ADP
ejif-2047	197	52	2013	2013	NUM
ejif-2047	197	53	.	.	PUNCT
ejif-2047	198	1	we	we	PRON
ejif-2047	198	2	retrieve	retrieve	VERB
ejif-2047	198	3	bank	bank	NOUN
ejif-2047	198	4	accounting	accounting	NOUN
ejif-2047	198	5	data	datum	NOUN
ejif-2047	198	6	from	from	ADP
ejif-2047	198	7	bvd	bvd	PROPN
ejif-2047	198	8	bankscope	bankscope	NOUN
ejif-2047	198	9	and	and	CCONJ
ejif-2047	198	10	macroeconomic	macroeconomic	ADJ
ejif-2047	198	11	data	datum	NOUN
ejif-2047	198	12	from	from	ADP
ejif-2047	198	13	the	the	DET
ejif-2047	198	14	world	world	NOUN
ejif-2047	198	15	bank	bank	PROPN
ejif-2047	198	16	.	.	PUNCT
ejif-2047	199	1	for	for	ADP
ejif-2047	199	2	the	the	DET
ejif-2047	199	3	time	time	NOUN
ejif-2047	199	4	period	period	NOUN
ejif-2047	199	5	covered	cover	VERB
ejif-2047	199	6	by	by	ADP
ejif-2047	199	7	this	this	DET
ejif-2047	199	8	study	study	NOUN
ejif-2047	199	9	,	,	PUNCT
ejif-2047	199	10	we	we	PRON
ejif-2047	199	11	can	can	AUX
ejif-2047	199	12	collect	collect	VERB
ejif-2047	199	13	full	full	ADJ
ejif-2047	199	14	data	datum	NOUN
ejif-2047	199	15	for	for	ADP
ejif-2047	199	16	only	only	ADV
ejif-2047	199	17	158	158	NUM
ejif-2047	199	18	banks	bank	NOUN
ejif-2047	199	19	(	(	PUNCT
ejif-2047	199	20	see	see	VERB
ejif-2047	199	21	table	table	NOUN
ejif-2047	199	22	1	1	NUM
ejif-2047	199	23	)	)	PUNCT
ejif-2047	199	24	.	.	PUNCT
ejif-2047	200	1	the	the	DET
ejif-2047	200	2	regression	regression	NOUN
ejif-2047	200	3	analyses	analysis	NOUN
ejif-2047	200	4	are	be	AUX
ejif-2047	200	5	conducted	conduct	VERB
ejif-2047	200	6	by	by	ADP
ejif-2047	200	7	using	use	VERB
ejif-2047	200	8	stata	stata	NOUN
ejif-2047	200	9	11.1	11.1	NUM
ejif-2047	200	10	.	.	PUNCT
ejif-2047	201	1	b.	b.	NOUN
ejif-2047	201	2	ownership	ownership	NOUN
ejif-2047	201	3	measures	measure	NOUN
ejif-2047	201	4	bank	bank	NOUN
ejif-2047	201	5	ownership	ownership	NOUN
ejif-2047	201	6	database	database	NOUN
ejif-2047	201	7	is	be	AUX
ejif-2047	201	8	particularly	particularly	ADV
ejif-2047	201	9	difficult	difficult	ADJ
ejif-2047	201	10	to	to	PART
ejif-2047	201	11	construct	construct	VERB
ejif-2047	201	12	.	.	PUNCT
ejif-2047	202	1	initially	initially	ADV
ejif-2047	202	2	,	,	PUNCT
ejif-2047	202	3	we	we	PRON
ejif-2047	202	4	rely	rely	VERB
ejif-2047	202	5	on	on	ADP
ejif-2047	202	6	bankscope	bankscope	NOUN
ejif-2047	202	7	,	,	PUNCT
ejif-2047	202	8	union	union	NOUN
ejif-2047	202	9	of	of	ADP
ejif-2047	202	10	arab	arab	ADJ
ejif-2047	202	11	banks	bank	NOUN
ejif-2047	202	12	,	,	PUNCT
ejif-2047	202	13	zonebourse	zonebourse	ADJ
ejif-2047	202	14	,	,	PUNCT
ejif-2047	202	15	gulfbase	gulfbase	ADJ
ejif-2047	202	16	and	and	CCONJ
ejif-2047	202	17	zawya	zawya	VERB
ejif-2047	202	18	databases	database	NOUN
ejif-2047	202	19	to	to	PART
ejif-2047	202	20	define	define	VERB
ejif-2047	202	21	the	the	DET
ejif-2047	202	22	ultimate	ultimate	ADJ
ejif-2047	202	23	bank	bank	NOUN
ejif-2047	202	24	owners	owner	NOUN
ejif-2047	202	25	.	.	PUNCT
ejif-2047	203	1	these	these	DET
ejif-2047	203	2	sources	source	NOUN
ejif-2047	203	3	provide	provide	VERB
ejif-2047	203	4	information	information	NOUN
ejif-2047	203	5	for	for	ADP
ejif-2047	203	6	only	only	ADV
ejif-2047	203	7	one	one	NUM
ejif-2047	203	8	year	year	NOUN
ejif-2047	203	9	while	while	SCONJ
ejif-2047	203	10	we	we	PRON
ejif-2047	203	11	have	have	VERB
ejif-2047	203	12	to	to	PART
ejif-2047	203	13	detect	detect	VERB
ejif-2047	203	14	variation	variation	NOUN
ejif-2047	203	15	of	of	ADP
ejif-2047	203	16	ownership	ownership	NOUN
ejif-2047	203	17	structure	structure	NOUN
ejif-2047	203	18	over	over	ADP
ejif-2047	203	19	the	the	DET
ejif-2047	203	20	time	time	NOUN
ejif-2047	203	21	period	period	NOUN
ejif-2047	203	22	of	of	ADP
ejif-2047	203	23	this	this	DET
ejif-2047	203	24	study	study	NOUN
ejif-2047	203	25	(	(	PUNCT
ejif-2047	203	26	2000	2000	NUM
ejif-2047	203	27	-	-	SYM
ejif-2047	203	28	2013	2013	NUM
ejif-2047	203	29	)	)	PUNCT
ejif-2047	203	30	.	.	PUNCT
ejif-2047	204	1	hence	hence	ADV
ejif-2047	204	2	,	,	PUNCT
ejif-2047	204	3	and	and	CCONJ
ejif-2047	204	4	to	to	PART
ejif-2047	204	5	compile	compile	VERB
ejif-2047	204	6	ownership	ownership	NOUN
ejif-2047	204	7	data	datum	NOUN
ejif-2047	204	8	,	,	PUNCT
ejif-2047	204	9	we	we	PRON
ejif-2047	204	10	use	use	VERB
ejif-2047	204	11	earlier	early	ADJ
ejif-2047	204	12	bank	bank	NOUN
ejif-2047	204	13	annual	annual	ADJ
ejif-2047	204	14	reports	report	NOUN
ejif-2047	204	15	and/or	and/or	CCONJ
ejif-2047	204	16	national	national	ADJ
ejif-2047	204	17	institutions	institution	NOUN
ejif-2047	204	18	publications	publication	NOUN
ejif-2047	204	19	such	such	ADJ
ejif-2047	204	20	as	as	ADP
ejif-2047	204	21	central	central	ADJ
ejif-2047	204	22	banks	bank	NOUN
ejif-2047	204	23	,	,	PUNCT
ejif-2047	204	24	stock	stock	NOUN
ejif-2047	204	25	exchange	exchange	NOUN
ejif-2047	204	26	and	and	CCONJ
ejif-2047	204	27	ministries	ministry	NOUN
ejif-2047	204	28	of	of	ADP
ejif-2047	204	29	finance	finance	NOUN
ejif-2047	204	30	.	.	PUNCT
ejif-2047	205	1	in	in	ADP
ejif-2047	205	2	order	order	NOUN
ejif-2047	205	3	to	to	PART
ejif-2047	205	4	fulfill	fulfill	VERB
ejif-2047	205	5	the	the	DET
ejif-2047	205	6	gaps	gap	NOUN
ejif-2047	205	7	in	in	ADP
ejif-2047	205	8	our	our	PRON
ejif-2047	205	9	database	database	NOUN
ejif-2047	205	10	,	,	PUNCT
ejif-2047	205	11	we	we	PRON
ejif-2047	205	12	tape	tape	VERB
ejif-2047	205	13	into	into	ADP
ejif-2047	205	14	the	the	DET
ejif-2047	205	15	online	online	ADJ
ejif-2047	205	16	archives	archive	NOUN
ejif-2047	205	17	of	of	ADP
ejif-2047	205	18	business	business	NOUN
ejif-2047	205	19	magazines	magazine	NOUN
ejif-2047	205	20	and	and	CCONJ
ejif-2047	205	21	pull	pull	VERB
ejif-2047	205	22	up	up	ADP
ejif-2047	205	23	articles	article	NOUN
ejif-2047	205	24	about	about	ADP
ejif-2047	205	25	previous	previous	ADJ
ejif-2047	205	26	bank	bank	NOUN
ejif-2047	205	27	merger	merger	NOUN
ejif-2047	205	28	and	and	CCONJ
ejif-2047	205	29	acquisition	acquisition	NOUN
ejif-2047	205	30	event3	event3	NOUN
ejif-2047	205	31	that	that	PRON
ejif-2047	205	32	occurred	occur	VERB
ejif-2047	205	33	in	in	ADP
ejif-2047	205	34	the	the	DET
ejif-2047	205	35	mena	mena	PROPN
ejif-2047	205	36	region	region	PROPN
ejif-2047	205	37	during	during	ADP
ejif-2047	205	38	the	the	DET
ejif-2047	205	39	period	period	NOUN
ejif-2047	205	40	of	of	ADP
ejif-2047	205	41	the	the	DET
ejif-2047	205	42	study	study	NOUN
ejif-2047	205	43	.	.	PUNCT
ejif-2047	206	1	collecting	collect	VERB
ejif-2047	206	2	data	datum	NOUN
ejif-2047	206	3	on	on	ADP
ejif-2047	206	4	ownership	ownership	NOUN
ejif-2047	206	5	constitutes	constitute	VERB
ejif-2047	206	6	a	a	DET
ejif-2047	206	7	fundamental	fundamental	ADJ
ejif-2047	206	8	contribution	contribution	NOUN
ejif-2047	206	9	of	of	ADP
ejif-2047	206	10	this	this	PRON
ejif-2047	206	11	and	and	CCONJ
ejif-2047	206	12	yemen	yemen	PROPN
ejif-2047	206	13	)	)	PUNCT
ejif-2047	206	14	.	.	PUNCT
ejif-2047	207	1	nonetheless	nonetheless	ADV
ejif-2047	207	2	,	,	PUNCT
ejif-2047	207	3	algeria	algeria	PROPN
ejif-2047	207	4	,	,	PUNCT
ejif-2047	207	5	libya	libya	PROPN
ejif-2047	207	6	,	,	PUNCT
ejif-2047	207	7	syria	syria	PROPN
ejif-2047	207	8	and	and	CCONJ
ejif-2047	207	9	iraq	iraq	PROPN
ejif-2047	207	10	are	be	AUX
ejif-2047	207	11	excluded	exclude	VERB
ejif-2047	207	12	from	from	ADP
ejif-2047	207	13	our	our	PRON
ejif-2047	207	14	sample	sample	NOUN
ejif-2047	207	15	due	due	ADP
ejif-2047	207	16	to	to	ADP
ejif-2047	207	17	missing	miss	VERB
ejif-2047	207	18	data	datum	NOUN
ejif-2047	207	19	.	.	PUNCT
ejif-2047	208	1	3	3	NUM
ejif-2047	208	2	about	about	ADV
ejif-2047	208	3	6	6	NUM
ejif-2047	208	4	bank	bank	NOUN
ejif-2047	208	5	mergers	merger	NOUN
ejif-2047	208	6	took	take	VERB
ejif-2047	208	7	place	place	NOUN
ejif-2047	208	8	in	in	ADP
ejif-2047	208	9	our	our	PRON
ejif-2047	208	10	sample	sample	NOUN
ejif-2047	208	11	of	of	ADP
ejif-2047	208	12	country	country	NOUN
ejif-2047	208	13	-	-	PUNCT
ejif-2047	208	14	years	year	NOUN
ejif-2047	208	15	.	.	PUNCT
ejif-2047	209	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2047	209	2	research	research	NOUN
ejif-2047	209	3	.	.	PUNCT
ejif-2047	210	1	we	we	PRON
ejif-2047	210	2	have	have	VERB
ejif-2047	210	3	hence	hence	ADV
ejif-2047	210	4	four	four	NUM
ejif-2047	210	5	variables	variable	NOUN
ejif-2047	210	6	widely	widely	ADV
ejif-2047	210	7	:	:	PUNCT
ejif-2047	210	8	is	be	AUX
ejif-2047	210	9	a	a	DET
ejif-2047	210	10	dummy	dummy	ADJ
ejif-2047	210	11	variable	variable	NOUN
ejif-2047	210	12	that	that	PRON
ejif-2047	210	13	equals	equal	VERB
ejif-2047	210	14	one	one	NUM
ejif-2047	210	15	if	if	SCONJ
ejif-2047	210	16	no	no	DET
ejif-2047	210	17	legal	legal	ADJ
ejif-2047	210	18	entity	entity	NOUN
ejif-2047	210	19	owns	own	VERB
ejif-2047	210	20	10	10	NUM
ejif-2047	210	21	%	%	NOUN
ejif-2047	210	22	or	or	CCONJ
ejif-2047	210	23	more	more	ADJ
ejif-2047	210	24	of	of	ADP
ejif-2047	210	25	the	the	DET
ejif-2047	210	26	voting	voting	NOUN
ejif-2047	210	27	rights	right	NOUN
ejif-2047	210	28	,	,	PUNCT
ejif-2047	210	29	and	and	CCONJ
ejif-2047	210	30	zero	zero	NUM
ejif-2047	210	31	otherwise	otherwise	ADV
ejif-2047	210	32	.	.	PUNCT
ejif-2047	211	1	control	control	NOUN
ejif-2047	211	2	right	right	NOUN
ejif-2047	211	3	:	:	PUNCT
ejif-2047	211	4	equals	equal	VERB
ejif-2047	211	5	the	the	DET
ejif-2047	211	6	fraction	fraction	NOUN
ejif-2047	211	7	of	of	ADP
ejif-2047	211	8	the	the	DET
ejif-2047	211	9	direct	direct	ADJ
ejif-2047	211	10	and	and	CCONJ
ejif-2047	211	11	indirect	indirect	ADJ
ejif-2047	211	12	bank	bank	NOUN
ejif-2047	211	13	’s	’s	PART
ejif-2047	211	14	voting	voting	NOUN
ejif-2047	211	15	rights	right	NOUN
ejif-2047	211	16	,	,	PUNCT
ejif-2047	211	17	if	if	SCONJ
ejif-2047	211	18	any	any	PRON
ejif-2047	211	19	,	,	PUNCT
ejif-2047	211	20	owned	own	VERB
ejif-2047	211	21	by	by	ADP
ejif-2047	211	22	its	its	PRON
ejif-2047	211	23	controlling	control	VERB
ejif-2047	211	24	shareholder	shareholder	NOUN
ejif-2047	211	25	.	.	PUNCT
ejif-2047	212	1	control	control	NOUN
ejif-2047	212	2	right	right	PROPN
ejif-2047	212	3	equals	equal	VERB
ejif-2047	212	4	zero	zero	NUM
ejif-2047	212	5	if	if	SCONJ
ejif-2047	212	6	the	the	DET
ejif-2047	212	7	bank	bank	NOUN
ejif-2047	212	8	is	be	AUX
ejif-2047	212	9	widely	widely	ADV
ejif-2047	212	10	held	hold	VERB
ejif-2047	212	11	.	.	PUNCT
ejif-2047	213	1	cash	cash	NOUN
ejif-2047	213	2	flow	flow	NOUN
ejif-2047	213	3	right	right	ADJ
ejif-2047	213	4	:	:	PUNCT
ejif-2047	213	5	equals	equal	VERB
ejif-2047	213	6	the	the	DET
ejif-2047	213	7	fraction	fraction	NOUN
ejif-2047	213	8	of	of	ADP
ejif-2047	213	9	the	the	DET
ejif-2047	213	10	bank	bank	NOUN
ejif-2047	213	11	's	's	PART
ejif-2047	213	12	cash	cash	NOUN
ejif-2047	213	13	-	-	PUNCT
ejif-2047	213	14	flow	flow	NOUN
ejif-2047	213	15	rights	right	NOUN
ejif-2047	213	16	owned	own	VERB
ejif-2047	213	17	directly	directly	ADV
ejif-2047	213	18	and	and	CCONJ
ejif-2047	213	19	indirectly	indirectly	ADV
ejif-2047	213	20	by	by	ADP
ejif-2047	213	21	its	its	PRON
ejif-2047	213	22	controlling	control	VERB
ejif-2047	213	23	shareholder	shareholder	NOUN
ejif-2047	213	24	.	.	PUNCT
ejif-2047	214	1	cash	cash	NOUN
ejif-2047	214	2	flow	flow	NOUN
ejif-2047	214	3	right	right	ADV
ejif-2047	214	4	equals	equal	VERB
ejif-2047	214	5	zero	zero	NUM
ejif-2047	214	6	if	if	SCONJ
ejif-2047	214	7	the	the	DET
ejif-2047	214	8	bank	bank	NOUN
ejif-2047	214	9	is	be	AUX
ejif-2047	214	10	widely	widely	ADV
ejif-2047	214	11	held	hold	VERB
ejif-2047	214	12	.	.	PUNCT
ejif-2047	215	1	state	state	NOUN
ejif-2047	215	2	:	:	PUNCT
ejif-2047	215	3	is	be	AUX
ejif-2047	215	4	a	a	DET
ejif-2047	215	5	dummy	dummy	ADJ
ejif-2047	215	6	variable	variable	NOUN
ejif-2047	215	7	that	that	PRON
ejif-2047	215	8	equals	equal	VERB
ejif-2047	215	9	one	one	NUM
ejif-2047	215	10	if	if	SCONJ
ejif-2047	215	11	the	the	DET
ejif-2047	215	12	state	state	NOUN
ejif-2047	215	13	(	(	PUNCT
ejif-2047	215	14	or	or	CCONJ
ejif-2047	215	15	a	a	DET
ejif-2047	215	16	foreign	foreign	ADJ
ejif-2047	215	17	state	state	NOUN
ejif-2047	215	18	)	)	PUNCT
ejif-2047	215	19	is	be	AUX
ejif-2047	215	20	the	the	DET
ejif-2047	215	21	controlling	control	VERB
ejif-2047	215	22	shareholder	shareholder	NOUN
ejif-2047	215	23	,	,	PUNCT
ejif-2047	215	24	and	and	CCONJ
ejif-2047	215	25	zero	zero	NUM
ejif-2047	215	26	otherwise	otherwise	ADV
ejif-2047	215	27	.	.	PUNCT
ejif-2047	216	1	table	table	NOUN
ejif-2047	216	2	1	1	NUM
ejif-2047	216	3	:	:	PUNCT
ejif-2047	216	4	distribution	distribution	NOUN
ejif-2047	216	5	of	of	ADP
ejif-2047	216	6	banks	bank	NOUN
ejif-2047	216	7	in	in	ADP
ejif-2047	216	8	the	the	DET
ejif-2047	216	9	sample	sample	NOUN
ejif-2047	216	10	number	number	NOUN
ejif-2047	216	11	of	of	ADP
ejif-2047	216	12	banks	bank	NOUN
ejif-2047	216	13	number	number	NOUN
ejif-2047	216	14	of	of	ADP
ejif-2047	216	15	listed	list	VERB
ejif-2047	216	16	banks	bank	NOUN
ejif-2047	216	17	number	number	NOUN
ejif-2047	216	18	of	of	ADP
ejif-2047	216	19	islamic	islamic	ADJ
ejif-2047	216	20	banks	bank	NOUN
ejif-2047	216	21	bahrain	bahrain	VERB
ejif-2047	216	22	16	16	NUM
ejif-2047	216	23	10	10	NUM
ejif-2047	216	24	8	8	NUM
ejif-2047	216	25	egypt	egypt	PROPN
ejif-2047	216	26	19	19	NUM
ejif-2047	216	27	15	15	NUM
ejif-2047	216	28	2	2	NUM
ejif-2047	216	29	iran	iran	NOUN
ejif-2047	216	30	8	8	NUM
ejif-2047	216	31	0	0	NUM
ejif-2047	216	32	8	8	NUM
ejif-2047	216	33	jordan	jordan	NOUN
ejif-2047	216	34	12	12	NUM
ejif-2047	216	35	11	11	NUM
ejif-2047	216	36	3	3	NUM
ejif-2047	216	37	kuwait	kuwait	NOUN
ejif-2047	216	38	11	11	NUM
ejif-2047	216	39	10	10	NUM
ejif-2047	216	40	4	4	NUM
ejif-2047	216	41	lebanon	lebanon	PROPN
ejif-2047	216	42	19	19	NUM
ejif-2047	216	43	5	5	NUM
ejif-2047	216	44	0	0	NUM
ejif-2047	216	45	malta	malta	PROPN
ejif-2047	216	46	4	4	NUM
ejif-2047	216	47	2	2	NUM
ejif-2047	216	48	0	0	NUM
ejif-2047	216	49	morocco	morocco	PROPN
ejif-2047	216	50	6	6	NUM
ejif-2047	216	51	5	5	NUM
ejif-2047	216	52	0	0	NUM
ejif-2047	216	53	oman	oman	NOUN
ejif-2047	216	54	7	7	NUM
ejif-2047	216	55	5	5	NUM
ejif-2047	216	56	0	0	NUM
ejif-2047	216	57	palestine	palestine	NOUN
ejif-2047	216	58	2	2	NUM
ejif-2047	216	59	1	1	NUM
ejif-2047	216	60	1	1	NUM
ejif-2047	216	61	qatar	qatar	NOUN
ejif-2047	216	62	9	9	NUM
ejif-2047	216	63	8	8	NUM
ejif-2047	216	64	3	3	NUM
ejif-2047	216	65	saudi	saudi	PROPN
ejif-2047	216	66	arabia	arabia	PROPN
ejif-2047	216	67	6	6	NUM
ejif-2047	216	68	5	5	NUM
ejif-2047	216	69	4	4	NUM
ejif-2047	216	70	tunisia	tunisia	NOUN
ejif-2047	216	71	15	15	NUM
ejif-2047	216	72	10	10	NUM
ejif-2047	216	73	1	1	NUM
ejif-2047	216	74	uae	uae	PROPN
ejif-2047	216	75	20	20	NUM
ejif-2047	216	76	17	17	NUM
ejif-2047	216	77	7	7	NUM
ejif-2047	216	78	yemen	yemen	PROPN
ejif-2047	216	79	4	4	NUM
ejif-2047	216	80	0	0	NUM
ejif-2047	216	81	3	3	NUM
ejif-2047	216	82	total	total	NOUN
ejif-2047	216	83	158	158	NUM
ejif-2047	216	84	104	104	NUM
ejif-2047	216	85	44	44	NUM
ejif-2047	216	86	c.	c.	PROPN
ejif-2047	216	87	regulatory	regulatory	ADJ
ejif-2047	216	88	index	index	NOUN
ejif-2047	216	89	to	to	PART
ejif-2047	216	90	provide	provide	VERB
ejif-2047	216	91	information	information	NOUN
ejif-2047	216	92	on	on	ADP
ejif-2047	216	93	the	the	DET
ejif-2047	216	94	legal	legal	ADJ
ejif-2047	216	95	environment	environment	NOUN
ejif-2047	216	96	quality	quality	NOUN
ejif-2047	216	97	,	,	PUNCT
ejif-2047	216	98	we	we	PRON
ejif-2047	216	99	use	use	VERB
ejif-2047	216	100	three	three	NUM
ejif-2047	216	101	indicators	indicator	NOUN
ejif-2047	216	102	:	:	PUNCT
ejif-2047	216	103			NOUN
ejif-2047	216	104	strength	strength	NOUN
ejif-2047	216	105	of	of	ADP
ejif-2047	216	106	investor	investor	NOUN
ejif-2047	216	107	protection	protection	PROPN
ejif-2047	216	108	index	index	PROPN
ejif-2047	216	109	:	:	PUNCT
ejif-2047	216	110	obtained	obtain	VERB
ejif-2047	216	111	from	from	ADP
ejif-2047	216	112	the	the	DET
ejif-2047	216	113	world	world	NOUN
ejif-2047	216	114	bank	bank	PROPN
ejif-2047	216	115	doing	do	VERB
ejif-2047	216	116	business	business	NOUN
ejif-2047	216	117	database	database	NOUN
ejif-2047	216	118	.	.	PUNCT
ejif-2047	217	1	it	it	PRON
ejif-2047	217	2	measures	measure	VERB
ejif-2047	217	3	the	the	DET
ejif-2047	217	4	strength	strength	NOUN
ejif-2047	217	5	of	of	ADP
ejif-2047	217	6	minority	minority	NOUN
ejif-2047	217	7	shareholder	shareholder	NOUN
ejif-2047	217	8	protections	protection	VERB
ejif-2047	217	9	4	4	NUM
ejif-2047	217	10	the	the	DET
ejif-2047	217	11	index	index	NOUN
ejif-2047	217	12	is	be	AUX
ejif-2047	217	13	based	base	VERB
ejif-2047	217	14	on	on	ADP
ejif-2047	217	15	9	9	NUM
ejif-2047	217	16	answers	answer	NOUN
ejif-2047	217	17	to	to	ADP
ejif-2047	217	18	yes	yes	INTJ
ejif-2047	217	19	or	or	CCONJ
ejif-2047	217	20	no	no	DET
ejif-2047	217	21	questions	question	NOUN
ejif-2047	217	22	from	from	ADP
ejif-2047	217	23	the	the	DET
ejif-2047	217	24	survey	survey	NOUN
ejif-2047	217	25	:	:	PUNCT
ejif-2047	217	26	1	1	X
ejif-2047	217	27	.	.	X
ejif-2047	217	28	are	be	AUX
ejif-2047	217	29	auditors	auditor	NOUN
ejif-2047	217	30	required	require	VERB
ejif-2047	217	31	to	to	PART
ejif-2047	217	32	communicate	communicate	VERB
ejif-2047	217	33	directly	directly	ADV
ejif-2047	217	34	to	to	ADP
ejif-2047	217	35	the	the	DET
ejif-2047	217	36	supervisory	supervisory	ADJ
ejif-2047	217	37	agency	agency	NOUN
ejif-2047	217	38	any	any	DET
ejif-2047	217	39	presumed	presume	VERB
ejif-2047	217	40	involvement	involvement	NOUN
ejif-2047	217	41	of	of	ADP
ejif-2047	217	42	bank	bank	NOUN
ejif-2047	217	43	directors	director	NOUN
ejif-2047	217	44	or	or	CCONJ
ejif-2047	217	45	senior	senior	ADJ
ejif-2047	217	46	managers	manager	NOUN
ejif-2047	217	47	in	in	ADP
ejif-2047	217	48	illicit	illicit	ADJ
ejif-2047	217	49	activities	activity	NOUN
ejif-2047	217	50	,	,	PUNCT
ejif-2047	217	51	fraud	fraud	NOUN
ejif-2047	217	52	,	,	PUNCT
ejif-2047	217	53	or	or	CCONJ
ejif-2047	217	54	insider	insider	NOUN
ejif-2047	217	55	abuse	abuse	NOUN
ejif-2047	217	56	?	?	PUNCT
ejif-2047	218	1	2	2	X
ejif-2047	218	2	.	.	X
ejif-2047	218	3	does	do	AUX
ejif-2047	218	4	the	the	DET
ejif-2047	218	5	banking	banking	NOUN
ejif-2047	218	6	supervisor	supervisor	NOUN
ejif-2047	218	7	have	have	VERB
ejif-2047	218	8	the	the	DET
ejif-2047	218	9	right	right	NOUN
ejif-2047	218	10	to	to	PART
ejif-2047	218	11	meet	meet	VERB
ejif-2047	218	12	with	with	ADP
ejif-2047	218	13	the	the	DET
ejif-2047	218	14	external	external	ADJ
ejif-2047	218	15	auditors	auditor	NOUN
ejif-2047	218	16	and	and	CCONJ
ejif-2047	218	17	discuss	discuss	VERB
ejif-2047	218	18	their	their	PRON
ejif-2047	218	19	report	report	NOUN
ejif-2047	218	20	without	without	ADP
ejif-2047	218	21	the	the	DET
ejif-2047	218	22	approval	approval	NOUN
ejif-2047	218	23	of	of	ADP
ejif-2047	218	24	the	the	DET
ejif-2047	218	25	bank	bank	NOUN
ejif-2047	218	26	?	?	PUNCT
ejif-2047	219	1	3	3	X
ejif-2047	219	2	.	.	X
ejif-2047	219	3	in	in	ADP
ejif-2047	219	4	cases	case	NOUN
ejif-2047	219	5	where	where	SCONJ
ejif-2047	219	6	the	the	DET
ejif-2047	219	7	supervisor	supervisor	NOUN
ejif-2047	219	8	identifies	identify	VERB
ejif-2047	219	9	that	that	SCONJ
ejif-2047	219	10	the	the	DET
ejif-2047	219	11	bank	bank	NOUN
ejif-2047	219	12	has	have	AUX
ejif-2047	219	13	received	receive	VERB
ejif-2047	219	14	an	an	DET
ejif-2047	219	15	inadequate	inadequate	ADJ
ejif-2047	219	16	audit	audit	NOUN
ejif-2047	219	17	,	,	PUNCT
ejif-2047	219	18	does	do	AUX
ejif-2047	219	19	the	the	DET
ejif-2047	219	20	supervisor	supervisor	NOUN
ejif-2047	219	21	have	have	VERB
ejif-2047	219	22	the	the	DET
ejif-2047	219	23	powers	power	NOUN
ejif-2047	219	24	to	to	PART
ejif-2047	219	25	take	take	VERB
ejif-2047	219	26	actions	action	NOUN
ejif-2047	219	27	against	against	ADP
ejif-2047	219	28	the	the	DET
ejif-2047	219	29	external	external	ADJ
ejif-2047	219	30	auditor	auditor	NOUN
ejif-2047	219	31	?	?	PUNCT
ejif-2047	220	1	4	4	X
ejif-2047	220	2	.	.	X
ejif-2047	220	3	do	do	AUX
ejif-2047	220	4	banks	bank	NOUN
ejif-2047	220	5	disclose	disclose	VERB
ejif-2047	220	6	to	to	ADP
ejif-2047	220	7	the	the	DET
ejif-2047	220	8	supervisor	supervisor	NOUN
ejif-2047	220	9	off	off	ADP
ejif-2047	220	10	-	-	PUNCT
ejif-2047	220	11	balance	balance	NOUN
ejif-2047	220	12	sheet	sheet	NOUN
ejif-2047	220	13	items	item	NOUN
ejif-2047	220	14	?	?	PUNCT
ejif-2047	221	1	5	5	X
ejif-2047	221	2	.	.	X
ejif-2047	221	3	does	do	AUX
ejif-2047	221	4	the	the	DET
ejif-2047	221	5	supervisory	supervisory	ADJ
ejif-2047	221	6	agency	agency	NOUN
ejif-2047	221	7	require	require	VERB
ejif-2047	221	8	banks	bank	NOUN
ejif-2047	221	9	to	to	PART
ejif-2047	221	10	constitute	constitute	VERB
ejif-2047	221	11	provisions	provision	NOUN
ejif-2047	221	12	to	to	PART
ejif-2047	221	13	cover	cover	VERB
ejif-2047	221	14	actual	actual	ADJ
ejif-2047	221	15	or	or	CCONJ
ejif-2047	221	16	potential	potential	ADJ
ejif-2047	221	17	losses	loss	NOUN
ejif-2047	221	18	?	?	PUNCT
ejif-2047	222	1	6	6	X
ejif-2047	222	2	.	.	PUNCT
ejif-2047	222	3	does	do	AUX
ejif-2047	222	4	the	the	DET
ejif-2047	222	5	supervisory	supervisory	ADJ
ejif-2047	222	6	agency	agency	NOUN
ejif-2047	222	7	require	require	VERB
ejif-2047	222	8	banks	bank	NOUN
ejif-2047	222	9	to	to	PART
ejif-2047	222	10	reduce	reduce	VERB
ejif-2047	222	11	or	or	CCONJ
ejif-2047	222	12	suspend	suspend	VERB
ejif-2047	222	13	dividends	dividend	NOUN
ejif-2047	222	14	to	to	ADP
ejif-2047	222	15	shareholders	shareholder	NOUN
ejif-2047	222	16	?	?	PUNCT
ejif-2047	223	1	7	7	X
ejif-2047	223	2	.	.	X
ejif-2047	223	3	does	do	AUX
ejif-2047	223	4	the	the	DET
ejif-2047	223	5	supervisory	supervisory	ADJ
ejif-2047	223	6	agency	agency	NOUN
ejif-2047	223	7	require	require	VERB
ejif-2047	223	8	banks	bank	NOUN
ejif-2047	223	9	to	to	PART
ejif-2047	223	10	reduce	reduce	VERB
ejif-2047	223	11	or	or	CCONJ
ejif-2047	223	12	suspend	suspend	VERB
ejif-2047	223	13	bonuses	bonus	NOUN
ejif-2047	223	14	and	and	CCONJ
ejif-2047	223	15	other	other	ADJ
ejif-2047	223	16	remuneration	remuneration	NOUN
ejif-2047	223	17	to	to	ADP
ejif-2047	223	18	bank	bank	NOUN
ejif-2047	223	19	directors	director	NOUN
ejif-2047	223	20	and	and	CCONJ
ejif-2047	223	21	managers	manager	NOUN
ejif-2047	223	22	?	?	PUNCT
ejif-2047	224	1	8	8	X
ejif-2047	224	2	.	.	PUNCT
ejif-2047	224	3	does	do	AUX
ejif-2047	224	4	the	the	DET
ejif-2047	224	5	supervisory	supervisory	ADJ
ejif-2047	224	6	agency	agency	NOUN
ejif-2047	224	7	have	have	VERB
ejif-2047	224	8	the	the	DET
ejif-2047	224	9	powers	power	NOUN
ejif-2047	224	10	to	to	PART
ejif-2047	224	11	perform	perform	VERB
ejif-2047	224	12	the	the	DET
ejif-2047	224	13	following	following	ADJ
ejif-2047	224	14	problem	problem	NOUN
ejif-2047	224	15	bank	bank	NOUN
ejif-2047	224	16	resolution	resolution	NOUN
ejif-2047	224	17	activities	activity	NOUN
ejif-2047	224	18	?	?	PUNCT
ejif-2047	225	1	a	a	PRON
ejif-2047	225	2	)	)	PUNCT
ejif-2047	225	3	declare	declare	VERB
ejif-2047	225	4	insolvency	insolvency	NOUN
ejif-2047	225	5	b	b	NOUN
ejif-2047	225	6	)	)	PUNCT
ejif-2047	225	7	supersede	supersede	VERB
ejif-2047	225	8	shareholders	shareholder	NOUN
ejif-2047	225	9	'	'	PART
ejif-2047	225	10	rights	right	NOUN
ejif-2047	225	11	c	c	NOUN
ejif-2047	225	12	)	)	PUNCT
ejif-2047	225	13	remove	remove	VERB
ejif-2047	225	14	and	and	CCONJ
ejif-2047	225	15	replace	replace	VERB
ejif-2047	225	16	bank	bank	NOUN
ejif-2047	225	17	senior	senior	ADJ
ejif-2047	225	18	management	management	NOUN
ejif-2047	225	19	and	and	CCONJ
ejif-2047	225	20	directors	director	NOUN
ejif-2047	225	21	.	.	PUNCT
ejif-2047	226	1	9	9	X
ejif-2047	226	2	.	.	X
ejif-2047	226	3	can	can	AUX
ejif-2047	226	4	the	the	DET
ejif-2047	226	5	supervisory	supervisory	ADJ
ejif-2047	226	6	authority	authority	NOUN
ejif-2047	226	7	force	force	VERB
ejif-2047	226	8	a	a	DET
ejif-2047	226	9	bank	bank	NOUN
ejif-2047	226	10	to	to	PART
ejif-2047	226	11	change	change	VERB
ejif-2047	226	12	its	its	PRON
ejif-2047	226	13	internal	internal	ADJ
ejif-2047	226	14	organizational	organizational	ADJ
ejif-2047	226	15	structure	structure	NOUN
ejif-2047	226	16	?	?	PUNCT
ejif-2047	227	1	yes	yes	INTJ
ejif-2047	227	2	/	/	SYM
ejif-2047	228	1	no	no	DET
ejif-2047	228	2	responses	response	NOUN
ejif-2047	228	3	to	to	ADP
ejif-2047	228	4	the	the	DET
ejif-2047	228	5	previous	previous	ADJ
ejif-2047	228	6	questions	question	NOUN
ejif-2047	228	7	are	be	AUX
ejif-2047	228	8	coded	code	VERB
ejif-2047	228	9	as	as	ADP
ejif-2047	228	10	1/0	1/0	NUM
ejif-2047	228	11	.	.	PUNCT
ejif-2047	229	1	responses	response	NOUN
ejif-2047	229	2	to	to	ADP
ejif-2047	229	3	questions	question	NOUN
ejif-2047	229	4	7	7	NUM
ejif-2047	229	5	,	,	PUNCT
ejif-2047	229	6	8(b	8(b	NUM
ejif-2047	229	7	)	)	PUNCT
ejif-2047	229	8	and	and	CCONJ
ejif-2047	229	9	8(c	8(c	NUM
ejif-2047	229	10	)	)	PUNCT
ejif-2047	229	11	are	be	AUX
ejif-2047	229	12	multiplied	multiply	VERB
ejif-2047	229	13	by	by	ADP
ejif-2047	229	14	2	2	NUM
ejif-2047	229	15	.	.	PUNCT
ejif-2047	229	16	index=	index=	NUM
ejif-2047	230	1	1	1	NUM
ejif-2047	230	2	+	+	NUM
ejif-2047	230	3	2	2	NUM
ejif-2047	230	4	+	+	NOUN
ejif-2047	230	5	3	3	NUM
ejif-2047	230	6	+	+	SYM
ejif-2047	230	7	4	4	NUM
ejif-2047	230	8	+	+	SYM
ejif-2047	230	9	5	5	NUM
ejif-2047	230	10	+	+	NOUN
ejif-2047	230	11	6+(7	6+(7	NOUN
ejif-2047	230	12	*	*	SYM
ejif-2047	230	13	2)+8(a)+(8(b)*2)+(8(c)*2)+9	2)+8(a)+(8(b)*2)+(8(c)*2)+9	NUM
ejif-2047	230	14	against	against	ADP
ejif-2047	230	15	directors	director	NOUN
ejif-2047	230	16	’	'	PUNCT
ejif-2047	230	17	misuse	misuse	NOUN
ejif-2047	230	18	of	of	ADP
ejif-2047	230	19	corporate	corporate	ADJ
ejif-2047	230	20	assets	asset	NOUN
ejif-2047	230	21	for	for	ADP
ejif-2047	230	22	personal	personal	ADJ
ejif-2047	230	23	gain	gain	NOUN
ejif-2047	230	24	.	.	PUNCT
ejif-2047	231	1	ipi	ipi	PROPN
ejif-2047	231	2	ranges	range	VERB
ejif-2047	231	3	from	from	ADP
ejif-2047	231	4	0	0	NUM
ejif-2047	231	5	to	to	ADP
ejif-2047	231	6	10	10	NUM
ejif-2047	231	7	,	,	PUNCT
ejif-2047	231	8	with	with	ADP
ejif-2047	231	9	higher	high	ADJ
ejif-2047	231	10	values	value	NOUN
ejif-2047	231	11	indicating	indicate	VERB
ejif-2047	231	12	more	more	ADJ
ejif-2047	231	13	investor	investor	NOUN
ejif-2047	231	14	protection	protection	NOUN
ejif-2047	231	15	.	.	PUNCT
ejif-2047	232	1			X
ejif-2047	232	2	official	official	ADJ
ejif-2047	232	3	supervisory	supervisory	ADJ
ejif-2047	232	4	power	power	NOUN
ejif-2047	232	5	index	index	NOUN
ejif-2047	232	6	:	:	PUNCT
ejif-2047	232	7	drawn	draw	VERB
ejif-2047	232	8	from	from	ADP
ejif-2047	232	9	the	the	DET
ejif-2047	232	10	world	world	PROPN
ejif-2047	232	11	bank	bank	PROPN
ejif-2047	232	12	’s	’s	PART
ejif-2047	232	13	regulation	regulation	NOUN
ejif-2047	232	14	and	and	CCONJ
ejif-2047	232	15	supervision	supervision	NOUN
ejif-2047	232	16	databases	database	NOUN
ejif-2047	232	17	cihák	cihák	VERB
ejif-2047	232	18	et	et	NOUN
ejif-2047	232	19	al	al	PROPN
ejif-2047	232	20	.	.	PROPN
ejif-2047	233	1	(	(	PUNCT
ejif-2047	233	2	2012	2012	NUM
ejif-2047	233	3	)	)	PUNCT
ejif-2047	234	1	[	[	X
ejif-2047	234	2	22	22	NUM
ejif-2047	234	3	]	]	PUNCT
ejif-2047	234	4	(	(	PUNCT
ejif-2047	234	5	survey	survey	NOUN
ejif-2047	234	6	iv	iv	NUM
ejif-2047	234	7	)	)	PUNCT
ejif-2047	234	8	.	.	PUNCT
ejif-2047	235	1	the	the	DET
ejif-2047	235	2	index	index	NOUN
ejif-2047	235	3	measures	measure	VERB
ejif-2047	235	4	the	the	DET
ejif-2047	235	5	degree	degree	NOUN
ejif-2047	235	6	of	of	ADP
ejif-2047	235	7	official	official	ADJ
ejif-2047	235	8	supervisory	supervisory	ADJ
ejif-2047	235	9	power	power	NOUN
ejif-2047	235	10	in	in	ADP
ejif-2047	235	11	a	a	DET
ejif-2047	235	12	country	country	NOUN
ejif-2047	235	13	.	.	PUNCT
ejif-2047	236	1	it	it	PRON
ejif-2047	236	2	indicates	indicate	VERB
ejif-2047	236	3	the	the	DET
ejif-2047	236	4	extent	extent	NOUN
ejif-2047	236	5	to	to	PART
ejif-2047	236	6	which	which	PRON
ejif-2047	236	7	supervisory	supervisory	ADJ
ejif-2047	236	8	authorities	authority	NOUN
ejif-2047	236	9	have	have	VERB
ejif-2047	236	10	the	the	DET
ejif-2047	236	11	power	power	NOUN
ejif-2047	236	12	to	to	PART
ejif-2047	236	13	take	take	VERB
ejif-2047	236	14	prompt	prompt	ADJ
ejif-2047	236	15	actions	action	NOUN
ejif-2047	236	16	to	to	PART
ejif-2047	236	17	prevent	prevent	VERB
ejif-2047	236	18	,	,	PUNCT
ejif-2047	236	19	correct	correct	ADJ
ejif-2047	236	20	problems	problem	NOUN
ejif-2047	236	21	,	,	PUNCT
ejif-2047	236	22	and	and	CCONJ
ejif-2047	236	23	restructure	restructure	VERB
ejif-2047	236	24	and	and	CCONJ
ejif-2047	236	25	reorganize	reorganize	VERB
ejif-2047	236	26	troubled	troubled	ADJ
ejif-2047	236	27	banks4	banks4	NOUN
ejif-2047	236	28	.	.	PUNCT
ejif-2047	237	1	higher	high	ADJ
ejif-2047	237	2	values	value	NOUN
ejif-2047	237	3	imply	imply	VERB
ejif-2047	237	4	greater	great	ADJ
ejif-2047	237	5	power	power	NOUN
ejif-2047	237	6	.	.	PUNCT
ejif-2047	238	1			X
ejif-2047	238	2	private	private	ADJ
ejif-2047	238	3	monitoring	monitoring	NOUN
ejif-2047	238	4	index	index	NOUN
ejif-2047	238	5	:	:	PUNCT
ejif-2047	238	6	drawn	draw	VERB
ejif-2047	238	7	from	from	ADP
ejif-2047	238	8	cihák	cihák	PROPN
ejif-2047	238	9	et	et	PROPN
ejif-2047	238	10	al	al	PROPN
ejif-2047	238	11	.	.	PROPN
ejif-2047	239	1	(	(	PUNCT
ejif-2047	239	2	2012	2012	NUM
ejif-2047	239	3	)	)	PUNCT
ejif-2047	240	1	[	[	X
ejif-2047	240	2	22	22	NUM
ejif-2047	240	3	]	]	PUNCT
ejif-2047	240	4	(	(	PUNCT
ejif-2047	240	5	survey	survey	NOUN
ejif-2047	240	6	iv	iv	NUM
ejif-2047	240	7	)	)	PUNCT
ejif-2047	240	8	,	,	PUNCT
ejif-2047	240	9	it	it	PRON
ejif-2047	240	10	covers	cover	VERB
ejif-2047	240	11	audit	audit	NOUN
ejif-2047	240	12	requirements	requirement	NOUN
ejif-2047	240	13	,	,	PUNCT
ejif-2047	240	14	the	the	DET
ejif-2047	240	15	extent	extent	NOUN
ejif-2047	240	16	to	to	PART
ejif-2047	240	17	which	which	PRON
ejif-2047	240	18	banks	bank	NOUN
ejif-2047	240	19	have	have	VERB
ejif-2047	240	20	to	to	PART
ejif-2047	240	21	be	be	AUX
ejif-2047	240	22	rated	rate	VERB
ejif-2047	240	23	by	by	ADP
ejif-2047	240	24	international	international	ADJ
ejif-2047	240	25	and	and	CCONJ
ejif-2047	240	26	domestic	domestic	ADJ
ejif-2047	240	27	rating	rating	NOUN
ejif-2047	240	28	agencies	agency	NOUN
ejif-2047	240	29	,	,	PUNCT
ejif-2047	240	30	and	and	CCONJ
ejif-2047	240	31	whether	whether	SCONJ
ejif-2047	240	32	and	and	CCONJ
ejif-2047	240	33	to	to	ADP
ejif-2047	240	34	what	what	DET
ejif-2047	240	35	degree	degree	NOUN
ejif-2047	240	36	depositors	depositor	NOUN
ejif-2047	240	37	are	be	AUX
ejif-2047	240	38	protected	protect	VERB
ejif-2047	240	39	by	by	ADP
ejif-2047	240	40	an	an	DET
ejif-2047	240	41	explicit	explicit	ADJ
ejif-2047	240	42	deposit	deposit	NOUN
ejif-2047	240	43	insurance	insurance	NOUN
ejif-2047	240	44	scheme5	scheme5	NOUN
ejif-2047	240	45	.	.	PUNCT
ejif-2047	241	1	higher	high	ADJ
ejif-2047	241	2	values	value	NOUN
ejif-2047	241	3	imply	imply	VERB
ejif-2047	241	4	more	more	ADV
ejif-2047	241	5	private	private	ADJ
ejif-2047	241	6	oversight	oversight	NOUN
ejif-2047	241	7	.	.	PUNCT
ejif-2047	242	1	d.	d.	PROPN
ejif-2047	242	2	testing	test	VERB
ejif-2047	242	3	for	for	ADP
ejif-2047	242	4	earnings	earning	NOUN
ejif-2047	242	5	quality	quality	NOUN
ejif-2047	242	6	the	the	DET
ejif-2047	242	7	principal	principal	ADJ
ejif-2047	242	8	objectives	objective	NOUN
ejif-2047	242	9	of	of	ADP
ejif-2047	242	10	the	the	DET
ejif-2047	242	11	current	current	ADJ
ejif-2047	242	12	study	study	NOUN
ejif-2047	242	13	are	be	AUX
ejif-2047	242	14	to	to	PART
ejif-2047	242	15	assess	assess	VERB
ejif-2047	242	16	earnings	earning	NOUN
ejif-2047	242	17	quality	quality	NOUN
ejif-2047	242	18	of	of	ADP
ejif-2047	242	19	banks	bank	NOUN
ejif-2047	242	20	across	across	ADP
ejif-2047	242	21	mena	mena	PROPN
ejif-2047	242	22	countries	countries	PROPN
ejif-2047	242	23	;	;	PUNCT
ejif-2047	242	24	and	and	CCONJ
ejif-2047	242	25	examine	examine	VERB
ejif-2047	242	26	its	its	PRON
ejif-2047	242	27	relation	relation	NOUN
ejif-2047	242	28	between	between	ADP
ejif-2047	242	29	share	share	NOUN
ejif-2047	242	30	ownership	ownership	NOUN
ejif-2047	242	31	structures	structure	NOUN
ejif-2047	242	32	and	and	CCONJ
ejif-2047	242	33	national	national	ADJ
ejif-2047	242	34	institutional	institutional	ADJ
ejif-2047	242	35	factors	factor	NOUN
ejif-2047	242	36	.	.	PUNCT
ejif-2047	243	1	to	to	PART
ejif-2047	243	2	successfully	successfully	ADV
ejif-2047	243	3	perform	perform	VERB
ejif-2047	243	4	them	they	PRON
ejif-2047	243	5	,	,	PUNCT
ejif-2047	243	6	several	several	ADJ
ejif-2047	243	7	traditional	traditional	ADJ
ejif-2047	243	8	proxies	proxy	NOUN
ejif-2047	243	9	of	of	ADP
ejif-2047	243	10	earnings	earning	NOUN
ejif-2047	243	11	quality	quality	NOUN
ejif-2047	243	12	are	be	AUX
ejif-2047	243	13	required	require	VERB
ejif-2047	243	14	.	.	PUNCT
ejif-2047	244	1	dechow	dechow	ADJ
ejif-2047	244	2	et	et	PROPN
ejif-2047	244	3	al	al	PROPN
ejif-2047	244	4	.	.	PROPN
ejif-2047	245	1	(	(	PUNCT
ejif-2047	245	2	2010	2010	NUM
ejif-2047	245	3	)	)	PUNCT
ejif-2047	246	1	[	[	X
ejif-2047	246	2	26	26	NUM
ejif-2047	246	3	]	]	PUNCT
ejif-2047	246	4	define	define	VERB
ejif-2047	246	5	three	three	NUM
ejif-2047	246	6	categories	category	NOUN
ejif-2047	246	7	of	of	ADP
ejif-2047	246	8	earnings	earning	NOUN
ejif-2047	246	9	quality	quality	NOUN
ejif-2047	246	10	proxies	proxy	NOUN
ejif-2047	246	11	,	,	PUNCT
ejif-2047	246	12	namely	namely	ADV
ejif-2047	246	13	properties	property	NOUN
ejif-2047	246	14	of	of	ADP
ejif-2047	246	15	earnings	earning	NOUN
ejif-2047	246	16	,	,	PUNCT
ejif-2047	246	17	investor	investor	NOUN
ejif-2047	246	18	responsiveness	responsiveness	NOUN
ejif-2047	246	19	to	to	ADP
ejif-2047	246	20	earnings	earning	NOUN
ejif-2047	246	21	and	and	CCONJ
ejif-2047	246	22	external	external	ADJ
ejif-2047	246	23	indicators	indicator	NOUN
ejif-2047	246	24	of	of	ADP
ejif-2047	246	25	earnings	earning	NOUN
ejif-2047	246	26	misstatements	misstatement	NOUN
ejif-2047	246	27	.	.	PUNCT
ejif-2047	247	1	consistently	consistently	ADV
ejif-2047	247	2	with	with	ADP
ejif-2047	247	3	the	the	DET
ejif-2047	247	4	object	object	NOUN
ejif-2047	247	5	aimed	aim	VERB
ejif-2047	247	6	and	and	CCONJ
ejif-2047	247	7	because	because	SCONJ
ejif-2047	247	8	of	of	ADP
ejif-2047	247	9	limited	limited	ADJ
ejif-2047	247	10	data	datum	NOUN
ejif-2047	247	11	availability	availability	NOUN
ejif-2047	247	12	and	and	CCONJ
ejif-2047	247	13	accessibility	accessibility	NOUN
ejif-2047	247	14	,	,	PUNCT
ejif-2047	247	15	we	we	PRON
ejif-2047	247	16	decided	decide	VERB
ejif-2047	247	17	hence	hence	ADV
ejif-2047	247	18	to	to	PART
ejif-2047	247	19	focus	focus	VERB
ejif-2047	247	20	only	only	ADV
ejif-2047	247	21	on	on	ADP
ejif-2047	247	22	the	the	DET
ejif-2047	247	23	earnings	earning	NOUN
ejif-2047	247	24	properties	property	NOUN
ejif-2047	247	25	as	as	ADP
ejif-2047	247	26	an	an	DET
ejif-2047	247	27	indicator	indicator	NOUN
ejif-2047	247	28	of	of	ADP
ejif-2047	247	29	earnings	earning	NOUN
ejif-2047	247	30	quality	quality	NOUN
ejif-2047	247	31	.	.	PUNCT
ejif-2047	248	1	ahrens	ahren	NOUN
ejif-2047	248	2	(	(	PUNCT
ejif-2047	248	3	2010	2010	NUM
ejif-2047	248	4	)	)	PUNCT
ejif-2047	249	1	[	[	X
ejif-2047	249	2	6	6	NUM
ejif-2047	249	3	]	]	PUNCT
ejif-2047	249	4	identifies	identify	VERB
ejif-2047	249	5	three	three	NUM
ejif-2047	249	6	essential	essential	ADJ
ejif-2047	249	7	properties	property	NOUN
ejif-2047	249	8	of	of	ADP
ejif-2047	249	9	earnings	earning	NOUN
ejif-2047	249	10	that	that	PRON
ejif-2047	249	11	should	should	AUX
ejif-2047	249	12	be	be	AUX
ejif-2047	249	13	verified	verify	VERB
ejif-2047	249	14	to	to	PART
ejif-2047	249	15	qualify	qualify	VERB
ejif-2047	249	16	earnings	earning	NOUN
ejif-2047	249	17	reporting	reporting	NOUN
ejif-2047	249	18	as	as	ADP
ejif-2047	249	19	a	a	DET
ejif-2047	249	20	good	good	ADJ
ejif-2047	249	21	quality	quality	NOUN
ejif-2047	249	22	:	:	PUNCT
ejif-2047	249	23	current	current	ADJ
ejif-2047	249	24	earnings	earning	NOUN
ejif-2047	249	25	should	should	AUX
ejif-2047	249	26	represent	represent	VERB
ejif-2047	249	27	firm	firm	ADJ
ejif-2047	249	28	current	current	ADJ
ejif-2047	249	29	5	5	NUM
ejif-2047	249	30	the	the	DET
ejif-2047	249	31	index	index	NOUN
ejif-2047	249	32	is	be	AUX
ejif-2047	249	33	based	base	VERB
ejif-2047	249	34	on	on	ADP
ejif-2047	249	35	12	12	NUM
ejif-2047	249	36	answers	answer	NOUN
ejif-2047	249	37	to	to	ADP
ejif-2047	249	38	yes	yes	INTJ
ejif-2047	249	39	or	or	CCONJ
ejif-2047	249	40	no	no	DET
ejif-2047	249	41	questions	question	NOUN
ejif-2047	249	42	from	from	ADP
ejif-2047	249	43	the	the	DET
ejif-2047	249	44	survey	survey	NOUN
ejif-2047	249	45	:	:	PUNCT
ejif-2047	249	46	1	1	X
ejif-2047	249	47	.	.	PUNCT
ejif-2047	249	48	is	be	AUX
ejif-2047	249	49	an	an	DET
ejif-2047	249	50	audit	audit	NOUN
ejif-2047	249	51	by	by	ADP
ejif-2047	249	52	a	a	DET
ejif-2047	249	53	professional	professional	ADJ
ejif-2047	249	54	external	external	ADJ
ejif-2047	249	55	auditor	auditor	NOUN
ejif-2047	249	56	required	require	VERB
ejif-2047	249	57	for	for	ADP
ejif-2047	249	58	all	all	DET
ejif-2047	249	59	commercial	commercial	ADJ
ejif-2047	249	60	banks	bank	NOUN
ejif-2047	249	61	in	in	ADP
ejif-2047	249	62	your	your	PRON
ejif-2047	249	63	jurisdiction	jurisdiction	NOUN
ejif-2047	249	64	?	?	PUNCT
ejif-2047	250	1	2	2	X
ejif-2047	250	2	.	.	X
ejif-2047	250	3	does	do	AUX
ejif-2047	250	4	the	the	DET
ejif-2047	250	5	external	external	ADJ
ejif-2047	250	6	auditor	auditor	NOUN
ejif-2047	250	7	have	have	VERB
ejif-2047	250	8	to	to	PART
ejif-2047	250	9	obtain	obtain	VERB
ejif-2047	250	10	a	a	DET
ejif-2047	250	11	professional	professional	ADJ
ejif-2047	250	12	certification	certification	NOUN
ejif-2047	250	13	or	or	CCONJ
ejif-2047	250	14	pass	pass	VERB
ejif-2047	250	15	a	a	DET
ejif-2047	250	16	specific	specific	ADJ
ejif-2047	250	17	exam	exam	NOUN
ejif-2047	250	18	?	?	PUNCT
ejif-2047	251	1	3	3	X
ejif-2047	251	2	.	.	X
ejif-2047	251	3	how	how	SCONJ
ejif-2047	251	4	many	many	ADJ
ejif-2047	251	5	of	of	ADP
ejif-2047	251	6	the	the	DET
ejif-2047	251	7	top	top	ADJ
ejif-2047	251	8	ten	ten	NUM
ejif-2047	251	9	banks	bank	NOUN
ejif-2047	251	10	(	(	PUNCT
ejif-2047	251	11	in	in	ADP
ejif-2047	251	12	terms	term	NOUN
ejif-2047	251	13	of	of	ADP
ejif-2047	251	14	total	total	ADJ
ejif-2047	251	15	domestic	domestic	ADJ
ejif-2047	251	16	assets	asset	NOUN
ejif-2047	251	17	)	)	PUNCT
ejif-2047	251	18	are	be	AUX
ejif-2047	251	19	rated	rate	VERB
ejif-2047	251	20	by	by	ADP
ejif-2047	251	21	domestic	domestic	ADJ
ejif-2047	251	22	credit	credit	NOUN
ejif-2047	251	23	rating	rating	NOUN
ejif-2047	251	24	agencies	agency	NOUN
ejif-2047	251	25	?	?	PUNCT
ejif-2047	252	1	4	4	X
ejif-2047	252	2	.	.	X
ejif-2047	252	3	how	how	SCONJ
ejif-2047	252	4	many	many	ADJ
ejif-2047	252	5	of	of	ADP
ejif-2047	252	6	the	the	DET
ejif-2047	252	7	top	top	ADJ
ejif-2047	252	8	ten	ten	NUM
ejif-2047	252	9	banks	bank	NOUN
ejif-2047	252	10	(	(	PUNCT
ejif-2047	252	11	in	in	ADP
ejif-2047	252	12	terms	term	NOUN
ejif-2047	252	13	of	of	ADP
ejif-2047	252	14	total	total	ADJ
ejif-2047	252	15	domestic	domestic	ADJ
ejif-2047	252	16	assets	asset	NOUN
ejif-2047	252	17	)	)	PUNCT
ejif-2047	252	18	are	be	AUX
ejif-2047	252	19	rated	rate	VERB
ejif-2047	252	20	by	by	ADP
ejif-2047	252	21	international	international	ADJ
ejif-2047	252	22	credit	credit	NOUN
ejif-2047	252	23	rating	rating	NOUN
ejif-2047	252	24	agencies	agency	NOUN
ejif-2047	252	25	(	(	PUNCT
ejif-2047	252	26	e.g.	e.g.	ADV
ejif-2047	252	27	,	,	PUNCT
ejif-2047	252	28	moody	moody	PROPN
ejif-2047	252	29	's	's	PART
ejif-2047	252	30	,	,	PUNCT
ejif-2047	252	31	standard	standard	ADJ
ejif-2047	252	32	and	and	CCONJ
ejif-2047	252	33	poor	poor	ADJ
ejif-2047	252	34	)	)	PUNCT
ejif-2047	252	35	?	?	PUNCT
ejif-2047	253	1	5	5	X
ejif-2047	253	2	.	.	PUNCT
ejif-2047	253	3	does	do	AUX
ejif-2047	253	4	accrued	accrue	VERB
ejif-2047	253	5	,	,	PUNCT
ejif-2047	253	6	though	though	SCONJ
ejif-2047	253	7	unpaid	unpaid	ADJ
ejif-2047	253	8	,	,	PUNCT
ejif-2047	253	9	interest	interest	NOUN
ejif-2047	253	10	/	/	SYM
ejif-2047	253	11	principal	principal	NOUN
ejif-2047	253	12	enter	enter	VERB
ejif-2047	253	13	the	the	DET
ejif-2047	253	14	income	income	NOUN
ejif-2047	253	15	statement	statement	NOUN
ejif-2047	253	16	while	while	SCONJ
ejif-2047	253	17	the	the	DET
ejif-2047	253	18	loan	loan	NOUN
ejif-2047	253	19	is	be	AUX
ejif-2047	253	20	non	non	ADJ
ejif-2047	253	21	-	-	ADJ
ejif-2047	253	22	performing	performing	ADJ
ejif-2047	253	23	?	?	PUNCT
ejif-2047	254	1	6	6	X
ejif-2047	254	2	.	.	PUNCT
ejif-2047	254	3	does	do	AUX
ejif-2047	254	4	accrued	accrue	VERB
ejif-2047	254	5	,	,	PUNCT
ejif-2047	254	6	though	though	SCONJ
ejif-2047	254	7	unpaid	unpaid	ADJ
ejif-2047	254	8	,	,	PUNCT
ejif-2047	254	9	interest	interest	NOUN
ejif-2047	254	10	/	/	SYM
ejif-2047	254	11	principal	principal	NOUN
ejif-2047	254	12	enter	enter	VERB
ejif-2047	254	13	the	the	DET
ejif-2047	254	14	income	income	NOUN
ejif-2047	254	15	statement	statement	NOUN
ejif-2047	254	16	while	while	SCONJ
ejif-2047	254	17	the	the	DET
ejif-2047	254	18	loan	loan	NOUN
ejif-2047	254	19	is	be	AUX
ejif-2047	254	20	still	still	ADV
ejif-2047	254	21	performing	perform	VERB
ejif-2047	254	22	?	?	PUNCT
ejif-2047	255	1	7	7	X
ejif-2047	255	2	.	.	X
ejif-2047	255	3	are	be	AUX
ejif-2047	255	4	bank	bank	NOUN
ejif-2047	255	5	directors	director	NOUN
ejif-2047	255	6	legally	legally	ADV
ejif-2047	255	7	liable	liable	ADJ
ejif-2047	255	8	if	if	SCONJ
ejif-2047	255	9	information	information	NOUN
ejif-2047	255	10	disclosed	disclose	VERB
ejif-2047	255	11	is	be	AUX
ejif-2047	255	12	erroneous	erroneous	ADJ
ejif-2047	255	13	or	or	CCONJ
ejif-2047	255	14	misleading	misleading	ADJ
ejif-2047	255	15	?	?	PUNCT
ejif-2047	256	1	8	8	X
ejif-2047	256	2	.	.	X
ejif-2047	256	3	do	do	AUX
ejif-2047	256	4	banks	bank	NOUN
ejif-2047	256	5	disclose	disclose	VERB
ejif-2047	256	6	to	to	ADP
ejif-2047	256	7	the	the	DET
ejif-2047	256	8	public	public	ADJ
ejif-2047	256	9	off	off	ADP
ejif-2047	256	10	-	-	PUNCT
ejif-2047	256	11	balance	balance	NOUN
ejif-2047	256	12	sheet	sheet	NOUN
ejif-2047	256	13	items	item	NOUN
ejif-2047	256	14	?	?	PUNCT
ejif-2047	257	1	9	9	X
ejif-2047	257	2	.	.	X
ejif-2047	257	3	do	do	AUX
ejif-2047	257	4	banks	bank	NOUN
ejif-2047	257	5	disclose	disclose	VERB
ejif-2047	257	6	to	to	ADP
ejif-2047	257	7	the	the	DET
ejif-2047	257	8	supervisors	supervisor	NOUN
ejif-2047	257	9	governance	governance	NOUN
ejif-2047	257	10	and	and	CCONJ
ejif-2047	257	11	risk	risk	NOUN
ejif-2047	257	12	management	management	NOUN
ejif-2047	257	13	framework	framework	NOUN
ejif-2047	257	14	?	?	PUNCT
ejif-2047	258	1	10	10	NUM
ejif-2047	258	2	.	.	X
ejif-2047	258	3	are	be	AUX
ejif-2047	258	4	bank	bank	NOUN
ejif-2047	258	5	regulators	regulator	NOUN
ejif-2047	258	6	/	/	SYM
ejif-2047	258	7	supervisors	supervisor	NOUN
ejif-2047	258	8	required	require	VERB
ejif-2047	258	9	to	to	PART
ejif-2047	258	10	make	make	VERB
ejif-2047	258	11	public	public	ADJ
ejif-2047	258	12	formal	formal	ADJ
ejif-2047	258	13	enforcement	enforcement	NOUN
ejif-2047	258	14	actions	action	NOUN
ejif-2047	258	15	,	,	PUNCT
ejif-2047	258	16	which	which	PRON
ejif-2047	258	17	include	include	VERB
ejif-2047	258	18	cease	cease	NOUN
ejif-2047	258	19	and	and	CCONJ
ejif-2047	258	20	desist	desist	VERB
ejif-2047	258	21	orders	order	NOUN
ejif-2047	258	22	and	and	CCONJ
ejif-2047	258	23	written	write	VERB
ejif-2047	258	24	agreements	agreement	NOUN
ejif-2047	258	25	between	between	ADP
ejif-2047	258	26	a	a	DET
ejif-2047	258	27	bank	bank	NOUN
ejif-2047	258	28	regulatory	regulatory	ADJ
ejif-2047	258	29	/	/	SYM
ejif-2047	258	30	supervisory	supervisory	ADJ
ejif-2047	258	31	body	body	NOUN
ejif-2047	258	32	and	and	CCONJ
ejif-2047	258	33	a	a	DET
ejif-2047	258	34	banking	banking	NOUN
ejif-2047	258	35	organization	organization	NOUN
ejif-2047	258	36	?	?	PUNCT
ejif-2047	259	1	11	11	NUM
ejif-2047	259	2	.	.	PUNCT
ejif-2047	259	3	is	be	AUX
ejif-2047	259	4	subordinated	subordinate	VERB
ejif-2047	259	5	debt	debt	NOUN
ejif-2047	259	6	allowed	allow	VERB
ejif-2047	259	7	as	as	ADP
ejif-2047	259	8	part	part	NOUN
ejif-2047	259	9	of	of	ADP
ejif-2047	259	10	tier	tier	NOUN
ejif-2047	259	11	2	2	NUM
ejif-2047	259	12	capital	capital	NOUN
ejif-2047	259	13	?	?	PUNCT
ejif-2047	260	1	12	12	NUM
ejif-2047	260	2	.	.	PUNCT
ejif-2047	260	3	is	be	AUX
ejif-2047	260	4	there	there	PRON
ejif-2047	260	5	an	an	DET
ejif-2047	260	6	explicit	explicit	ADJ
ejif-2047	260	7	deposit	deposit	NOUN
ejif-2047	260	8	insurance	insurance	NOUN
ejif-2047	260	9	protection	protection	NOUN
ejif-2047	260	10	scheme	scheme	NOUN
ejif-2047	260	11	?	?	PUNCT
ejif-2047	261	1	yes	yes	INTJ
ejif-2047	261	2	/	/	SYM
ejif-2047	261	3	no	no	DET
ejif-2047	261	4	responses	response	NOUN
ejif-2047	261	5	to	to	ADP
ejif-2047	261	6	the	the	DET
ejif-2047	261	7	previous	previous	ADJ
ejif-2047	261	8	questions	question	NOUN
ejif-2047	261	9	are	be	AUX
ejif-2047	261	10	coded	code	VERB
ejif-2047	261	11	as	as	ADP
ejif-2047	261	12	1/0	1/0	NUM
ejif-2047	261	13	.	.	PUNCT
ejif-2047	262	1	for	for	ADP
ejif-2047	262	2	questions	question	NOUN
ejif-2047	262	3	3	3	NUM
ejif-2047	262	4	and	and	CCONJ
ejif-2047	262	5	4	4	NUM
ejif-2047	262	6	:	:	PUNCT
ejif-2047	262	7	100%=1	100%=1	NOUN
ejif-2047	262	8	;	;	PUNCT
ejif-2047	262	9	otherwise	otherwise	ADV
ejif-2047	262	10	0	0	X
ejif-2047	262	11	.	.	PUNCT
ejif-2047	262	12	index=1	index=1	PROPN
ejif-2047	263	1	+	+	ADJ
ejif-2047	263	2	2	2	NUM
ejif-2047	263	3	+	+	ADJ
ejif-2047	263	4	3	3	NUM
ejif-2047	263	5	+	+	SYM
ejif-2047	263	6	4	4	NUM
ejif-2047	263	7	+	+	SYM
ejif-2047	263	8	5	5	NUM
ejif-2047	263	9	+	+	SYM
ejif-2047	263	10	6	6	NUM
ejif-2047	263	11	+	+	NOUN
ejif-2047	263	12	7	7	NUM
ejif-2047	263	13	+	+	NOUN
ejif-2047	263	14	8	8	NUM
ejif-2047	263	15	+	+	NOUN
ejif-2047	263	16	9	9	NUM
ejif-2047	263	17	+	+	SYM
ejif-2047	263	18	10	10	NUM
ejif-2047	263	19	+	+	NUM
ejif-2047	263	20	11	11	NUM
ejif-2047	263	21	+	+	SYM
ejif-2047	263	22	12	12	NUM
ejif-2047	263	23	ejif	ejif	ADJ
ejif-2047	263	24	–	–	PUNCT
ejif-2047	263	25	european	european	ADJ
ejif-2047	263	26	journal	journal	PROPN
ejif-2047	263	27	of	of	ADP
ejif-2047	263	28	islamic	islamic	PROPN
ejif-2047	263	29	finance	finance	PROPN
ejif-2047	263	30	no	no	DET
ejif-2047	263	31	6	6	NUM
ejif-2047	263	32	,	,	PUNCT
ejif-2047	263	33	feb	feb	X
ejif-2047	263	34	(	(	PUNCT
ejif-2047	263	35	2017	2017	NUM
ejif-2047	263	36	)	)	PUNCT
ejif-2047	264	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2047	264	2	issn	issn	VERB
ejif-2047	264	3	2421	2421	NUM
ejif-2047	264	4	-	-	SYM
ejif-2047	264	5	2172	2172	NUM
ejif-2047	264	6	6	6	NUM
ejif-2047	264	7	performance	performance	NOUN
ejif-2047	264	8	,	,	PUNCT
ejif-2047	264	9	current	current	ADJ
ejif-2047	264	10	earnings	earning	NOUN
ejif-2047	264	11	should	should	AUX
ejif-2047	264	12	be	be	AUX
ejif-2047	264	13	an	an	DET
ejif-2047	264	14	indicator	indicator	NOUN
ejif-2047	264	15	for	for	ADP
ejif-2047	264	16	future	future	ADJ
ejif-2047	264	17	earnings	earning	NOUN
ejif-2047	264	18	,	,	PUNCT
ejif-2047	264	19	and	and	CCONJ
ejif-2047	264	20	finally	finally	ADV
ejif-2047	264	21	current	current	ADJ
ejif-2047	264	22	earnings	earning	NOUN
ejif-2047	264	23	should	should	AUX
ejif-2047	264	24	be	be	AUX
ejif-2047	264	25	free	free	ADJ
ejif-2047	264	26	from	from	ADP
ejif-2047	264	27	earnings	earning	NOUN
ejif-2047	264	28	management	management	NOUN
ejif-2047	264	29	.	.	PUNCT
ejif-2047	265	1	to	to	PART
ejif-2047	265	2	better	well	ADV
ejif-2047	265	3	assess	assess	VERB
ejif-2047	265	4	these	these	DET
ejif-2047	265	5	properties	property	NOUN
ejif-2047	265	6	,	,	PUNCT
ejif-2047	265	7	we	we	PRON
ejif-2047	265	8	resort	resort	VERB
ejif-2047	265	9	henceforth	henceforth	ADV
ejif-2047	265	10	to	to	ADP
ejif-2047	265	11	four	four	NUM
ejif-2047	265	12	widely	widely	ADV
ejif-2047	265	13	used	use	VERB
ejif-2047	265	14	measures	measure	NOUN
ejif-2047	265	15	by	by	ADP
ejif-2047	265	16	the	the	DET
ejif-2047	265	17	reputed	reputed	ADJ
ejif-2047	265	18	literature	literature	NOUN
ejif-2047	265	19	altamuro	altamuro	NOUN
ejif-2047	265	20	and	and	CCONJ
ejif-2047	265	21	beatty	beatty	PROPN
ejif-2047	265	22	(	(	PUNCT
ejif-2047	265	23	2010	2010	NUM
ejif-2047	265	24	)	)	PUNCT
ejif-2047	265	25	,	,	PUNCT
ejif-2047	265	26	kanagaretnam	kanagaretnam	PROPN
ejif-2047	265	27	et	et	PROPN
ejif-2047	265	28	al	al	PROPN
ejif-2047	265	29	.	.	PROPN
ejif-2047	266	1	(	(	PUNCT
ejif-2047	266	2	2011	2011	NUM
ejif-2047	266	3	,	,	PUNCT
ejif-2047	266	4	2014	2014	NUM
ejif-2047	266	5	)	)	PUNCT
ejif-2047	266	6	and	and	CCONJ
ejif-2047	266	7	fang	fang	X
ejif-2047	266	8	et	et	PROPN
ejif-2047	266	9	al	al	PROPN
ejif-2047	266	10	.	.	PROPN
ejif-2047	267	1	(	(	PUNCT
ejif-2047	267	2	2014	2014	NUM
ejif-2047	267	3	)	)	PUNCT
ejif-2047	268	1	[	[	X
ejif-2047	268	2	7	7	NUM
ejif-2047	268	3	,	,	PUNCT
ejif-2047	268	4	43	43	NUM
ejif-2047	268	5	,	,	PUNCT
ejif-2047	268	6	44	44	NUM
ejif-2047	268	7	&	&	CCONJ
ejif-2047	268	8	33	33	NUM
ejif-2047	268	9	]	]	PUNCT
ejif-2047	268	10	namely	namely	ADV
ejif-2047	268	11	earnings	earning	NOUN
ejif-2047	268	12	persistence	persistence	NOUN
ejif-2047	268	13	,	,	PUNCT
ejif-2047	268	14	cash	cash	NOUN
ejif-2047	268	15	flows	flow	VERB
ejif-2047	268	16	predictability	predictability	NOUN
ejif-2047	268	17	,	,	PUNCT
ejif-2047	268	18	income	income	NOUN
ejif-2047	268	19	smoothing	smooth	VERB
ejif-2047	268	20	through	through	ADP
ejif-2047	268	21	loan	loan	NOUN
ejif-2047	268	22	loss	loss	NOUN
ejif-2047	268	23	provisions	provision	NOUN
ejif-2047	268	24	,	,	PUNCT
ejif-2047	268	25	and	and	CCONJ
ejif-2047	268	26	small	small	ADJ
ejif-2047	268	27	positive	positive	ADJ
ejif-2047	268	28	net	net	ADJ
ejif-2047	268	29	income	income	NOUN
ejif-2047	268	30	.	.	PUNCT
ejif-2047	269	1	a	a	DET
ejif-2047	269	2	)	)	PUNCT
ejif-2047	269	3	earnings	earning	NOUN
ejif-2047	269	4	persistence	persistence	NOUN
ejif-2047	269	5	(	(	PUNCT
ejif-2047	269	6	eq1	eq1	PROPN
ejif-2047	269	7	):	):	PUNCT
ejif-2047	269	8	is	be	AUX
ejif-2047	269	9	defined	define	VERB
ejif-2047	269	10	as	as	ADP
ejif-2047	269	11	the	the	DET
ejif-2047	269	12	coefficient	coefficient	NOUN
ejif-2047	269	13	on	on	ADP
ejif-2047	269	14	last	last	ADJ
ejif-2047	269	15	period	period	NOUN
ejif-2047	269	16	earnings	earning	NOUN
ejif-2047	269	17	before	before	ADP
ejif-2047	269	18	taxes	taxis	NOUN
ejif-2047	269	19	in	in	ADP
ejif-2047	269	20	a	a	DET
ejif-2047	269	21	regression	regression	NOUN
ejif-2047	269	22	of	of	ADP
ejif-2047	269	23	current	current	ADJ
ejif-2047	269	24	earnings	earning	NOUN
ejif-2047	269	25	before	before	ADP
ejif-2047	269	26	taxes	taxis	NOUN
ejif-2047	269	27	on	on	ADP
ejif-2047	269	28	last	last	ADJ
ejif-2047	269	29	earnings	earning	NOUN
ejif-2047	269	30	before	before	ADP
ejif-2047	269	31	taxes	taxis	NOUN
ejif-2047	269	32	.	.	PUNCT
ejif-2047	270	1	a	a	DET
ejif-2047	270	2	positive	positive	ADJ
ejif-2047	270	3	and	and	CCONJ
ejif-2047	270	4	significant	significant	ADJ
ejif-2047	270	5	coefficient	coefficient	NOUN
ejif-2047	270	6	α1	α1	PROPN
ejif-2047	270	7	indicates	indicate	VERB
ejif-2047	270	8	earnings	earning	NOUN
ejif-2047	270	9	persistence	persistence	NOUN
ejif-2047	270	10	.	.	PUNCT
ejif-2047	271	1	higher	high	ADJ
ejif-2047	271	2	coefficient	coefficient	NOUN
ejif-2047	271	3	implies	imply	VERB
ejif-2047	271	4	more	more	ADJ
ejif-2047	271	5	persistent	persistent	ADJ
ejif-2047	271	6	earnings	earning	NOUN
ejif-2047	271	7	stream	stream	NOUN
ejif-2047	271	8	.	.	PUNCT
ejif-2047	272	1	i	i	PROPN
ejif-2047	272	2	,	,	PUNCT
ejif-2047	272	3	j	j	PROPN
ejif-2047	272	4	,	,	PUNCT
ejif-2047	272	5	t	t	NOUN
ejif-2047	272	6	=	=	PUNCT
ejif-2047	272	7	i	i	NUM
ejif-2047	272	8	,	,	PUNCT
ejif-2047	272	9	j	j	PROPN
ejif-2047	272	10	,	,	PUNCT
ejif-2047	272	11	t-1	t-1	PROPN
ejif-2047	272	12	variables	variable	NOUN
ejif-2047	272	13	of	of	ADP
ejif-2047	272	14	interest	interest	NOUN
ejif-2047	272	15	+	+	CCONJ
ejif-2047	272	16	control	control	NOUN
ejif-2047	272	17	variables	variable	NOUN
ejif-2047	272	18	i	i	PRON
ejif-2047	272	19	,	,	PUNCT
ejif-2047	272	20	j	j	PROPN
ejif-2047	272	21	,	,	PUNCT
ejif-2047	272	22	t-1	t-1	PROPN
ejif-2047	272	23	+	+	CCONJ
ejif-2047	272	24	e	e	X
ejif-2047	272	25	(	(	PUNCT
ejif-2047	272	26	1	1	X
ejif-2047	272	27	)	)	PUNCT
ejif-2047	272	28	i	i	PROPN
ejif-2047	272	29	,	,	PUNCT
ejif-2047	272	30	j	j	PROPN
ejif-2047	272	31	,	,	PUNCT
ejif-2047	272	32	t	t	NOUN
ejif-2047	272	33	=	=	SYM
ejif-2047	272	34	earnings	earning	NOUN
ejif-2047	272	35	before	before	ADP
ejif-2047	272	36	taxes	taxis	NOUN
ejif-2047	272	37	of	of	ADP
ejif-2047	272	38	bank	bank	NOUN
ejif-2047	272	39	i	i	PRON
ejif-2047	272	40	in	in	ADP
ejif-2047	272	41	country	country	PROPN
ejif-2047	272	42	j	j	PROPN
ejif-2047	272	43	during	during	ADP
ejif-2047	272	44	year	year	NOUN
ejif-2047	272	45	t	t	PROPN
ejif-2047	272	46	scaled	scale	VERB
ejif-2047	272	47	by	by	ADP
ejif-2047	272	48	total	total	ADJ
ejif-2047	272	49	assets	asset	NOUN
ejif-2047	272	50	at	at	ADP
ejif-2047	272	51	the	the	DET
ejif-2047	272	52	beginning	beginning	NOUN
ejif-2047	272	53	of	of	ADP
ejif-2047	272	54	the	the	DET
ejif-2047	272	55	year	year	NOUN
ejif-2047	272	56	(	(	PUNCT
ejif-2047	272	57	i.e.	i.e.	X
ejif-2047	272	58	at	at	ADP
ejif-2047	272	59	year	year	NOUN
ejif-2047	272	60	t-1	t-1	PROPN
ejif-2047	272	61	)	)	PUNCT
ejif-2047	272	62	.	.	PUNCT
ejif-2047	273	1	e	e	X
ejif-2047	273	2	:	:	PUNCT
ejif-2047	273	3	error	error	NOUN
ejif-2047	273	4	term	term	NOUN
ejif-2047	273	5	b	b	NOUN
ejif-2047	273	6	)	)	PUNCT
ejif-2047	273	7	cash	cash	NOUN
ejif-2047	273	8	-	-	PUNCT
ejif-2047	273	9	flow	flow	NOUN
ejif-2047	273	10	predictability	predictability	NOUN
ejif-2047	273	11	(	(	PUNCT
ejif-2047	273	12	eq2	eq2	NOUN
ejif-2047	273	13	):	):	PUNCT
ejif-2047	273	14	measures	measure	NOUN
ejif-2047	273	15	earnings	earning	NOUN
ejif-2047	273	16	’	'	PUNCT
ejif-2047	273	17	ability	ability	NOUN
ejif-2047	273	18	to	to	PART
ejif-2047	273	19	predict	predict	VERB
ejif-2047	273	20	current	current	ADJ
ejif-2047	273	21	cash	cash	NOUN
ejif-2047	273	22	flows	flow	NOUN
ejif-2047	273	23	as	as	ADP
ejif-2047	273	24	the	the	DET
ejif-2047	273	25	coefficient	coefficient	NOUN
ejif-2047	273	26	from	from	ADP
ejif-2047	273	27	a	a	DET
ejif-2047	273	28	regression	regression	NOUN
ejif-2047	273	29	of	of	ADP
ejif-2047	273	30	current	current	ADJ
ejif-2047	273	31	earnings	earning	NOUN
ejif-2047	273	32	before	before	ADP
ejif-2047	273	33	taxes	taxis	NOUN
ejif-2047	273	34	and	and	CCONJ
ejif-2047	273	35	loan	loan	NOUN
ejif-2047	273	36	loss	loss	NOUN
ejif-2047	273	37	provisions	provision	NOUN
ejif-2047	273	38	on	on	ADP
ejif-2047	273	39	last	last	ADJ
ejif-2047	273	40	period	period	NOUN
ejif-2047	273	41	net	net	ADJ
ejif-2047	273	42	income	income	NOUN
ejif-2047	273	43	before	before	ADP
ejif-2047	273	44	taxes	taxis	NOUN
ejif-2047	273	45	.	.	PUNCT
ejif-2047	274	1	a	a	DET
ejif-2047	274	2	positive	positive	ADJ
ejif-2047	274	3	and	and	CCONJ
ejif-2047	274	4	significant	significant	ADJ
ejif-2047	274	5	coefficient	coefficient	NOUN
ejif-2047	274	6	signifies	signifie	NOUN
ejif-2047	274	7	that	that	SCONJ
ejif-2047	274	8	earnings	earning	NOUN
ejif-2047	274	9	are	be	AUX
ejif-2047	274	10	able	able	ADJ
ejif-2047	274	11	to	to	PART
ejif-2047	274	12	predict	predict	VERB
ejif-2047	274	13	future	future	ADJ
ejif-2047	274	14	cash	cash	NOUN
ejif-2047	274	15	-	-	PUNCT
ejif-2047	274	16	flows	flow	NOUN
ejif-2047	274	17	.	.	PUNCT
ejif-2047	275	1	pi	pi	PROPN
ejif-2047	275	2	,	,	PUNCT
ejif-2047	275	3	j	j	PROPN
ejif-2047	275	4	,	,	PUNCT
ejif-2047	275	5	t	t	PROPN
ejif-2047	275	6	=	=	PUNCT
ejif-2047	275	7	i	i	X
ejif-2047	275	8	,	,	PUNCT
ejif-2047	275	9	j	j	PROPN
ejif-2047	275	10	,	,	PUNCT
ejif-2047	275	11	t-1	t-1	PROPN
ejif-2047	275	12	variables	variable	NOUN
ejif-2047	275	13	of	of	ADP
ejif-2047	275	14	interest	interest	NOUN
ejif-2047	275	15	+	+	CCONJ
ejif-2047	275	16	control	control	PROPN
ejif-2047	275	17	variables	variable	NOUN
ejif-2047	275	18	i	i	PRON
ejif-2047	275	19	,	,	PUNCT
ejif-2047	275	20	j	j	PROPN
ejif-2047	275	21	,	,	PUNCT
ejif-2047	275	22	t-1	t-1	PROPN
ejif-2047	275	23	+	+	CCONJ
ejif-2047	275	24	e	e	X
ejif-2047	275	25	(	(	PUNCT
ejif-2047	275	26	2	2	NUM
ejif-2047	275	27	)	)	PUNCT
ejif-2047	275	28	ebtpi	ebtpi	NOUN
ejif-2047	275	29	,	,	PUNCT
ejif-2047	275	30	j	j	PROPN
ejif-2047	275	31	,	,	PUNCT
ejif-2047	275	32	t	t	NOUN
ejif-2047	275	33	=	=	SYM
ejif-2047	275	34	earnings	earning	NOUN
ejif-2047	275	35	before	before	ADP
ejif-2047	275	36	taxes	taxis	NOUN
ejif-2047	275	37	and	and	CCONJ
ejif-2047	275	38	loan	loan	NOUN
ejif-2047	275	39	loss	loss	NOUN
ejif-2047	275	40	provisions	provision	NOUN
ejif-2047	275	41	of	of	ADP
ejif-2047	275	42	bank	bank	NOUN
ejif-2047	275	43	i	i	PRON
ejif-2047	275	44	in	in	ADP
ejif-2047	275	45	country	country	PROPN
ejif-2047	275	46	j	j	PROPN
ejif-2047	275	47	during	during	ADP
ejif-2047	275	48	year	year	NOUN
ejif-2047	275	49	t	t	PROPN
ejif-2047	275	50	scaled	scale	VERB
ejif-2047	275	51	by	by	ADP
ejif-2047	275	52	total	total	ADJ
ejif-2047	275	53	assets	asset	NOUN
ejif-2047	275	54	at	at	ADP
ejif-2047	275	55	the	the	DET
ejif-2047	275	56	beginning	beginning	NOUN
ejif-2047	275	57	of	of	ADP
ejif-2047	275	58	the	the	DET
ejif-2047	275	59	year	year	NOUN
ejif-2047	275	60	(	(	PUNCT
ejif-2047	275	61	i.e.	i.e.	X
ejif-2047	275	62	at	at	ADP
ejif-2047	275	63	year	year	NOUN
ejif-2047	275	64	t-1	t-1	PROPN
ejif-2047	275	65	)	)	PUNCT
ejif-2047	275	66	.	.	PUNCT
ejif-2047	276	1	e	e	X
ejif-2047	276	2	:	:	PUNCT
ejif-2047	276	3	error	error	NOUN
ejif-2047	276	4	term	term	NOUN
ejif-2047	276	5	c	c	NOUN
ejif-2047	276	6	)	)	PUNCT
ejif-2047	276	7	income	income	NOUN
ejif-2047	276	8	smoothing	smooth	VERB
ejif-2047	276	9	through	through	ADP
ejif-2047	276	10	loan	loan	NOUN
ejif-2047	276	11	loss	loss	NOUN
ejif-2047	276	12	provisions	provision	NOUN
ejif-2047	276	13	(	(	PUNCT
ejif-2047	276	14	eq3	eq3	NOUN
ejif-2047	276	15	):	):	PUNCT
ejif-2047	276	16	measures	measure	NOUN
ejif-2047	276	17	whether	whether	SCONJ
ejif-2047	276	18	bank	bank	NOUN
ejif-2047	276	19	managers	manager	NOUN
ejif-2047	276	20	use	use	VERB
ejif-2047	276	21	the	the	DET
ejif-2047	276	22	llp	llp	PROPN
ejif-2047	276	23	to	to	PART
ejif-2047	276	24	smooth	smooth	VERB
ejif-2047	276	25	bank	bank	NOUN
ejif-2047	276	26	earnings	earning	NOUN
ejif-2047	276	27	.	.	PUNCT
ejif-2047	277	1	consistent	consistent	ADJ
ejif-2047	277	2	with	with	ADP
ejif-2047	277	3	kanagaretnam	kanagaretnam	PROPN
ejif-2047	277	4	et	et	PROPN
ejif-2047	277	5	al	al	PROPN
ejif-2047	277	6	.	.	PROPN
ejif-2047	278	1	(	(	PUNCT
ejif-2047	278	2	2004	2004	NUM
ejif-2047	278	3	)	)	PUNCT
ejif-2047	278	4	,	,	PUNCT
ejif-2047	278	5	taktak	taktak	NOUN
ejif-2047	278	6	et	et	PROPN
ejif-2047	278	7	al	al	PROPN
ejif-2047	278	8	.	.	PROPN
ejif-2047	279	1	(	(	PUNCT
ejif-2047	279	2	2010	2010	NUM
ejif-2047	279	3	)	)	PUNCT
ejif-2047	279	4	and	and	CCONJ
ejif-2047	279	5	bouvatier	bouvatier	NOUN
ejif-2047	279	6	et	et	PROPN
ejif-2047	279	7	al	al	PROPN
ejif-2047	279	8	.	.	PROPN
ejif-2047	280	1	(	(	PUNCT
ejif-2047	280	2	2014	2014	NUM
ejif-2047	280	3	)	)	PUNCT
ejif-2047	281	1	[	[	X
ejif-2047	281	2	45	45	NUM
ejif-2047	281	3	,	,	PUNCT
ejif-2047	281	4	64	64	NUM
ejif-2047	281	5	&	&	CCONJ
ejif-2047	281	6	16	16	NUM
ejif-2047	281	7	]	]	PUNCT
ejif-2047	281	8	,	,	PUNCT
ejif-2047	281	9	we	we	PRON
ejif-2047	281	10	use	use	VERB
ejif-2047	281	11	an	an	DET
ejif-2047	281	12	equation	equation	NOUN
ejif-2047	281	13	that	that	PRON
ejif-2047	281	14	explicitly	explicitly	ADV
ejif-2047	281	15	models	model	VERB
ejif-2047	281	16	the	the	DET
ejif-2047	281	17	nondiscretionary	nondiscretionary	ADJ
ejif-2047	281	18	portion	portion	NOUN
ejif-2047	281	19	of	of	ADP
ejif-2047	281	20	llp	llp	PROPN
ejif-2047	281	21	which	which	PRON
ejif-2047	281	22	is	be	AUX
ejif-2047	281	23	expected	expect	VERB
ejif-2047	281	24	to	to	PART
ejif-2047	281	25	cover	cover	VERB
ejif-2047	281	26	credit	credit	NOUN
ejif-2047	281	27	losses	loss	NOUN
ejif-2047	281	28	and	and	CCONJ
ejif-2047	281	29	exhibits	exhibit	VERB
ejif-2047	281	30	a	a	DET
ejif-2047	281	31	cyclical	cyclical	ADJ
ejif-2047	281	32	pattern	pattern	NOUN
ejif-2047	281	33	.	.	PUNCT
ejif-2047	282	1	we	we	PRON
ejif-2047	282	2	use	use	VERB
ejif-2047	282	3	total	total	ADJ
ejif-2047	282	4	loan	loan	NOUN
ejif-2047	282	5	(	(	PUNCT
ejif-2047	282	6	loans	loan	NOUN
ejif-2047	282	7	)	)	PUNCT
ejif-2047	282	8	,	,	PUNCT
ejif-2047	282	9	non	non	ADJ
ejif-2047	282	10	-	-	ADJ
ejif-2047	282	11	performing	performing	ADJ
ejif-2047	282	12	loans	loan	NOUN
ejif-2047	282	13	(	(	PUNCT
ejif-2047	282	14	npl	npl	NOUN
ejif-2047	282	15	)	)	PUNCT
ejif-2047	282	16	and	and	CCONJ
ejif-2047	282	17	the	the	DET
ejif-2047	282	18	gdp	gdp	NOUN
ejif-2047	282	19	growth	growth	NOUN
ejif-2047	282	20	rate	rate	NOUN
ejif-2047	282	21	(	(	PUNCT
ejif-2047	282	22	gdp	gdp	NOUN
ejif-2047	282	23	)	)	PUNCT
ejif-2047	282	24	.	.	PUNCT
ejif-2047	283	1	the	the	DET
ejif-2047	283	2	expected	expect	VERB
ejif-2047	283	3	signs	sign	NOUN
ejif-2047	283	4	of	of	ADP
ejif-2047	283	5	the	the	DET
ejif-2047	283	6	coefficients	coefficient	NOUN
ejif-2047	283	7	on	on	ADP
ejif-2047	283	8	these	these	DET
ejif-2047	283	9	variables	variable	NOUN
ejif-2047	283	10	are	be	AUX
ejif-2047	283	11	as	as	SCONJ
ejif-2047	283	12	follows	follow	VERB
ejif-2047	283	13	:	:	PUNCT
ejif-2047	283	14	an	an	DET
ejif-2047	283	15	increase	increase	NOUN
ejif-2047	283	16	in	in	ADP
ejif-2047	283	17	total	total	ADJ
ejif-2047	283	18	loans	loan	NOUN
ejif-2047	283	19	is	be	AUX
ejif-2047	283	20	likely	likely	ADJ
ejif-2047	283	21	to	to	PART
ejif-2047	283	22	result	result	VERB
ejif-2047	283	23	in	in	ADP
ejif-2047	283	24	an	an	DET
ejif-2047	283	25	increase	increase	NOUN
ejif-2047	283	26	in	in	ADP
ejif-2047	283	27	the	the	DET
ejif-2047	283	28	llp	llp	PROPN
ejif-2047	283	29	due	due	ADP
ejif-2047	283	30	to	to	ADP
ejif-2047	283	31	doubtful	doubtful	ADJ
ejif-2047	283	32	loans	loan	NOUN
ejif-2047	283	33	.	.	PUNCT
ejif-2047	284	1	an	an	DET
ejif-2047	284	2	increase	increase	NOUN
ejif-2047	284	3	in	in	ADP
ejif-2047	284	4	nonperforming	nonperforme	VERB
ejif-2047	284	5	loans	loan	NOUN
ejif-2047	284	6	is	be	AUX
ejif-2047	284	7	likely	likely	ADJ
ejif-2047	284	8	to	to	PART
ejif-2047	284	9	result	result	VERB
ejif-2047	284	10	in	in	ADP
ejif-2047	284	11	an	an	DET
ejif-2047	284	12	increase	increase	NOUN
ejif-2047	284	13	in	in	ADP
ejif-2047	284	14	the	the	DET
ejif-2047	284	15	provision	provision	NOUN
ejif-2047	284	16	for	for	ADP
ejif-2047	284	17	loan	loan	NOUN
ejif-2047	284	18	losses	loss	NOUN
ejif-2047	284	19	.	.	PUNCT
ejif-2047	285	1	both	both	DET
ejif-2047	285	2	total	total	ADJ
ejif-2047	285	3	loans	loan	NOUN
ejif-2047	285	4	outstanding	outstanding	ADJ
ejif-2047	285	5	and	and	CCONJ
ejif-2047	285	6	nonperforming	nonperforme	VERB
ejif-2047	285	7	loans	loan	NOUN
ejif-2047	285	8	are	be	AUX
ejif-2047	285	9	proxies	proxy	NOUN
ejif-2047	285	10	for	for	ADP
ejif-2047	285	11	the	the	DET
ejif-2047	285	12	default	default	NOUN
ejif-2047	285	13	risk	risk	NOUN
ejif-2047	285	14	of	of	ADP
ejif-2047	285	15	the	the	DET
ejif-2047	285	16	bank	bank	NOUN
ejif-2047	285	17	.	.	PUNCT
ejif-2047	286	1	at	at	ADP
ejif-2047	286	2	macroeconomic	macroeconomic	ADJ
ejif-2047	286	3	level	level	NOUN
ejif-2047	286	4	,	,	PUNCT
ejif-2047	286	5	negative	negative	ADJ
ejif-2047	286	6	relation	relation	NOUN
ejif-2047	286	7	of	of	ADP
ejif-2047	286	8	loan	loan	NOUN
ejif-2047	286	9	loss	loss	NOUN
ejif-2047	286	10	provisioning	provisioning	NOUN
ejif-2047	286	11	and	and	CCONJ
ejif-2047	286	12	gdp	gdp	NOUN
ejif-2047	286	13	growth	growth	NOUN
ejif-2047	286	14	reflects	reflect	VERB
ejif-2047	286	15	higher	high	ADJ
ejif-2047	286	16	riskiness	riskiness	NOUN
ejif-2047	286	17	of	of	ADP
ejif-2047	286	18	the	the	DET
ejif-2047	286	19	credit	credit	NOUN
ejif-2047	286	20	portfolio	portfolio	NOUN
ejif-2047	286	21	when	when	SCONJ
ejif-2047	286	22	the	the	DET
ejif-2047	286	23	business	business	NOUN
ejif-2047	286	24	cycle	cycle	NOUN
ejif-2047	286	25	goes	go	VERB
ejif-2047	286	26	down	down	ADP
ejif-2047	286	27	(	(	PUNCT
ejif-2047	286	28	procyclical	procyclical	ADJ
ejif-2047	286	29	behavior	behavior	NOUN
ejif-2047	286	30	)	)	PUNCT
ejif-2047	286	31	.	.	PUNCT
ejif-2047	287	1	in	in	ADP
ejif-2047	287	2	order	order	NOUN
ejif-2047	287	3	to	to	PART
ejif-2047	287	4	capture	capture	VERB
ejif-2047	287	5	the	the	DET
ejif-2047	287	6	discretionary	discretionary	ADJ
ejif-2047	287	7	component	component	NOUN
ejif-2047	287	8	of	of	ADP
ejif-2047	287	9	llp	llp	PROPN
ejif-2047	287	10	,	,	PUNCT
ejif-2047	287	11	we	we	PRON
ejif-2047	287	12	use	use	VERB
ejif-2047	287	13	earnings	earning	NOUN
ejif-2047	287	14	before	before	ADP
ejif-2047	287	15	taxes	taxis	NOUN
ejif-2047	287	16	and	and	CCONJ
ejif-2047	287	17	loan	loan	NOUN
ejif-2047	287	18	loss	loss	NOUN
ejif-2047	287	19	provisions	provision	NOUN
ejif-2047	287	20	scaled	scale	VERB
ejif-2047	287	21	by	by	ADP
ejif-2047	287	22	total	total	ADJ
ejif-2047	287	23	assets	asset	NOUN
ejif-2047	287	24	ebtp	ebtp	NOUN
ejif-2047	287	25	to	to	PART
ejif-2047	287	26	test	test	VERB
ejif-2047	287	27	if	if	SCONJ
ejif-2047	287	28	banks	bank	NOUN
ejif-2047	287	29	use	use	VERB
ejif-2047	287	30	loan	loan	NOUN
ejif-2047	287	31	loss	loss	NOUN
ejif-2047	287	32	provisions	provision	NOUN
ejif-2047	287	33	to	to	PART
ejif-2047	287	34	smooth	smooth	VERB
ejif-2047	287	35	their	their	PRON
ejif-2047	287	36	income	income	NOUN
ejif-2047	287	37	;	;	PUNCT
ejif-2047	287	38	a	a	DET
ejif-2047	287	39	positive	positive	ADJ
ejif-2047	287	40	relationship	relationship	NOUN
ejif-2047	287	41	between	between	ADP
ejif-2047	287	42	ebtp	ebtp	PROPN
ejif-2047	287	43	and	and	CCONJ
ejif-2047	287	44	llp	llp	PROPN
ejif-2047	287	45	would	would	AUX
ejif-2047	287	46	be	be	AUX
ejif-2047	287	47	consistent	consistent	ADJ
ejif-2047	287	48	with	with	ADP
ejif-2047	287	49	the	the	DET
ejif-2047	287	50	income	income	NOUN
ejif-2047	287	51	smoothing	smooth	VERB
ejif-2047	287	52	hypothesis	hypothesis	NOUN
ejif-2047	287	53	.	.	PUNCT
ejif-2047	288	1	bank	bank	NOUN
ejif-2047	288	2	managers	manager	NOUN
ejif-2047	288	3	play	play	VERB
ejif-2047	288	4	down	down	ADP
ejif-2047	288	5	(	(	PUNCT
ejif-2047	288	6	exaggerate	exaggerate	NOUN
ejif-2047	288	7	)	)	PUNCT
ejif-2047	288	8	llp	llp	PROPN
ejif-2047	288	9	when	when	SCONJ
ejif-2047	288	10	earnings	earning	NOUN
ejif-2047	288	11	are	be	AUX
ejif-2047	288	12	expected	expect	VERB
ejif-2047	288	13	to	to	PART
ejif-2047	288	14	be	be	AUX
ejif-2047	288	15	low	low	ADJ
ejif-2047	288	16	(	(	PUNCT
ejif-2047	288	17	high	high	ADJ
ejif-2047	288	18	)	)	PUNCT
ejif-2047	288	19	.	.	PUNCT
ejif-2047	289	1	moreover	moreover	ADV
ejif-2047	289	2	,	,	PUNCT
ejif-2047	289	3	banks	bank	NOUN
ejif-2047	289	4	can	can	AUX
ejif-2047	289	5	use	use	VERB
ejif-2047	289	6	the	the	DET
ejif-2047	289	7	llp	llp	PROPN
ejif-2047	289	8	for	for	ADP
ejif-2047	289	9	capital	capital	NOUN
ejif-2047	289	10	management	management	NOUN
ejif-2047	289	11	objective	objective	NOUN
ejif-2047	289	12	.	.	PUNCT
ejif-2047	290	1	even	even	ADV
ejif-2047	290	2	its	its	PRON
ejif-2047	290	3	occurrence	occurrence	NOUN
ejif-2047	290	4	is	be	AUX
ejif-2047	290	5	limited	limit	VERB
ejif-2047	290	6	to	to	ADP
ejif-2047	290	7	basel	basel	PROPN
ejif-2047	290	8	1	1	NUM
ejif-2047	290	9	and	and	CCONJ
ejif-2047	290	10	in	in	ADP
ejif-2047	290	11	some	some	DET
ejif-2047	290	12	extent	extent	NOUN
ejif-2047	290	13	basel	basel	PROPN
ejif-2047	290	14	2	2	NUM
ejif-2047	290	15	,	,	PUNCT
ejif-2047	290	16	banks	bank	NOUN
ejif-2047	290	17	could	could	AUX
ejif-2047	290	18	manipulate	manipulate	VERB
ejif-2047	290	19	the	the	DET
ejif-2047	290	20	provisions	provision	NOUN
ejif-2047	290	21	accounts	account	NOUN
ejif-2047	290	22	to	to	PART
ejif-2047	290	23	keep	keep	VERB
ejif-2047	290	24	their	their	PRON
ejif-2047	290	25	capital	capital	NOUN
ejif-2047	290	26	ratio	ratio	NOUN
ejif-2047	290	27	adequate	adequate	ADJ
ejif-2047	290	28	.	.	PUNCT
ejif-2047	291	1	negative	negative	ADJ
ejif-2047	291	2	relationship	relationship	NOUN
ejif-2047	291	3	between	between	ADP
ejif-2047	291	4	equity	equity	NOUN
ejif-2047	291	5	to	to	ADP
ejif-2047	291	6	total	total	ADJ
ejif-2047	291	7	assets	asset	NOUN
ejif-2047	291	8	ratio	ratio	NOUN
ejif-2047	291	9	(	(	PUNCT
ejif-2047	291	10	equity	equity	NOUN
ejif-2047	291	11	)	)	PUNCT
ejif-2047	291	12	and	and	CCONJ
ejif-2047	291	13	llp	llp	PROPN
ejif-2047	291	14	validates	validate	VERB
ejif-2047	291	15	capital	capital	NOUN
ejif-2047	291	16	management	management	NOUN
ejif-2047	291	17	hypothesis	hypothesis	NOUN
ejif-2047	291	18	.	.	PUNCT
ejif-2047	292	1	llpi	llpi	PROPN
ejif-2047	292	2	,	,	PUNCT
ejif-2047	292	3	j	j	PROPN
ejif-2047	292	4	,	,	PUNCT
ejif-2047	292	5	t	t	NOUN
ejif-2047	292	6	=	=	SYM
ejif-2047	292	7	llpi	llpi	PROPN
ejif-2047	292	8	,	,	PUNCT
ejif-2047	292	9	j	j	PROPN
ejif-2047	292	10	,	,	PUNCT
ejif-2047	292	11	t-1	t-1	PROPN
ejif-2047	292	12	+	+	CCONJ
ejif-2047	292	13	ebtp	ebtp	PROPN
ejif-2047	292	14	i	i	PROPN
ejif-2047	292	15	,	,	PUNCT
ejif-2047	292	16	j	j	PROPN
ejif-2047	292	17	,	,	PUNCT
ejif-2047	292	18	t	t	PROPN
ejif-2047	292	19	+	+	NUM
ejif-2047	292	20	ebtp*variables	ebtp*variable	NOUN
ejif-2047	292	21	of	of	ADP
ejif-2047	292	22	interest	interest	NOUN
ejif-2047	292	23	+	+	CCONJ
ejif-2047	292	24	equity	equity	NOUN
ejif-2047	292	25	i	i	PROPN
ejif-2047	292	26	,	,	PUNCT
ejif-2047	292	27	j	j	PROPN
ejif-2047	292	28	,	,	PUNCT
ejif-2047	292	29	t	t	PROPN
ejif-2047	292	30	+	+	CCONJ
ejif-2047	292	31	loans	loans	PROPN
ejif-2047	292	32	i	i	PROPN
ejif-2047	292	33	,	,	PUNCT
ejif-2047	292	34	j	j	PROPN
ejif-2047	292	35	,	,	PUNCT
ejif-2047	292	36	t	t	PROPN
ejif-2047	292	37	+	+	CCONJ
ejif-2047	292	38	npl	npl	PROPN
ejif-2047	292	39	i	i	PROPN
ejif-2047	292	40	,	,	PUNCT
ejif-2047	292	41	j	j	PROPN
ejif-2047	292	42	,	,	PUNCT
ejif-2047	292	43	t	t	PROPN
ejif-2047	292	44	+	+	NUM
ejif-2047	292	45	gdp	gdp	PROPN
ejif-2047	292	46	j	j	PROPN
ejif-2047	292	47	,	,	PUNCT
ejif-2047	292	48	t	t	PROPN
ejif-2047	292	49	+	+	CCONJ
ejif-2047	292	50	e	e	X
ejif-2047	292	51	(	(	PUNCT
ejif-2047	292	52	3	3	NUM
ejif-2047	292	53	)	)	PUNCT
ejif-2047	292	54	d	d	NOUN
ejif-2047	292	55	)	)	PUNCT
ejif-2047	292	56	small	small	ADJ
ejif-2047	292	57	positive	positive	ADJ
ejif-2047	292	58	net	net	ADJ
ejif-2047	292	59	income	income	NOUN
ejif-2047	292	60	(	(	PUNCT
ejif-2047	292	61	eq4	eq4	NOUN
ejif-2047	292	62	):	):	PUNCT
ejif-2047	292	63	burgstahler	burgstahler	NOUN
ejif-2047	292	64	and	and	CCONJ
ejif-2047	292	65	dichev	dichev	NOUN
ejif-2047	292	66	(	(	PUNCT
ejif-2047	292	67	1997	1997	NUM
ejif-2047	292	68	)	)	PUNCT
ejif-2047	292	69	,	,	PUNCT
ejif-2047	292	70	leventis	leventis	NOUN
ejif-2047	292	71	and	and	CCONJ
ejif-2047	292	72	dimitropoulos	dimitropoulo	NOUN
ejif-2047	292	73	(	(	PUNCT
ejif-2047	292	74	2012	2012	NUM
ejif-2047	292	75	)	)	PUNCT
ejif-2047	292	76	and	and	CCONJ
ejif-2047	292	77	hamdi	hamdi	PROPN
ejif-2047	292	78	and	and	CCONJ
ejif-2047	292	79	zarai	zarai	PROPN
ejif-2047	292	80	(	(	PUNCT
ejif-2047	292	81	2012	2012	NUM
ejif-2047	292	82	)	)	PUNCT
ejif-2047	293	1	[	[	X
ejif-2047	293	2	17	17	NUM
ejif-2047	293	3	,	,	PUNCT
ejif-2047	293	4	51	51	NUM
ejif-2047	293	5	&	&	CCONJ
ejif-2047	293	6	38	38	NUM
ejif-2047	293	7	]	]	PUNCT
ejif-2047	293	8	use	use	VERB
ejif-2047	293	9	the	the	DET
ejif-2047	293	10	frequency	frequency	NOUN
ejif-2047	293	11	of	of	ADP
ejif-2047	293	12	the	the	DET
ejif-2047	293	13	small	small	ADJ
ejif-2047	293	14	positive	positive	ADJ
ejif-2047	293	15	net	net	ADJ
ejif-2047	293	16	income	income	NOUN
ejif-2047	293	17	as	as	ADP
ejif-2047	293	18	a	a	DET
ejif-2047	293	19	metric	metric	NOUN
ejif-2047	293	20	of	of	ADP
ejif-2047	293	21	managing	manage	VERB
ejif-2047	293	22	towards	towards	ADP
ejif-2047	293	23	positive	positive	ADJ
ejif-2047	293	24	earnings	earning	NOUN
ejif-2047	293	25	.	.	PUNCT
ejif-2047	294	1	managers	manager	NOUN
ejif-2047	294	2	in	in	ADP
ejif-2047	294	3	fact	fact	NOUN
ejif-2047	294	4	make	make	VERB
ejif-2047	294	5	every	every	DET
ejif-2047	294	6	possible	possible	ADJ
ejif-2047	294	7	effort	effort	NOUN
ejif-2047	294	8	to	to	PART
ejif-2047	294	9	report	report	VERB
ejif-2047	294	10	small	small	ADJ
ejif-2047	294	11	positive	positive	ADJ
ejif-2047	294	12	net	net	ADJ
ejif-2047	294	13	income	income	NOUN
ejif-2047	294	14	rather	rather	ADV
ejif-2047	294	15	than	than	ADP
ejif-2047	294	16	negative	negative	ADJ
ejif-2047	294	17	net	net	ADJ
ejif-2047	294	18	income	income	NOUN
ejif-2047	294	19	(	(	PUNCT
ejif-2047	294	20	loss	loss	NOUN
ejif-2047	294	21	avoidance	avoidance	NOUN
ejif-2047	294	22	)	)	PUNCT
ejif-2047	294	23	.	.	PUNCT
ejif-2047	295	1	spos	spos	NOUN
ejif-2047	295	2	equals	equal	VERB
ejif-2047	295	3	1	1	NUM
ejif-2047	295	4	if	if	SCONJ
ejif-2047	295	5	net	net	ADJ
ejif-2047	295	6	income	income	NOUN
ejif-2047	295	7	deflated	deflate	VERB
ejif-2047	295	8	by	by	ADP
ejif-2047	295	9	lagged	lag	VERB
ejif-2047	295	10	total	total	ADJ
ejif-2047	295	11	assets	asset	NOUN
ejif-2047	295	12	is	be	AUX
ejif-2047	295	13	between	between	ADP
ejif-2047	295	14	0	0	NUM
ejif-2047	295	15	and	and	CCONJ
ejif-2047	295	16	0.25	0.25	NUM
ejif-2047	295	17	%	%	NOUN
ejif-2047	295	18	for	for	ADP
ejif-2047	295	19	each	each	DET
ejif-2047	295	20	given	give	VERB
ejif-2047	295	21	year	year	NOUN
ejif-2047	295	22	and	and	CCONJ
ejif-2047	295	23	0	0	NUM
ejif-2047	295	24	otherwise	otherwise	ADV
ejif-2047	295	25	.	.	PUNCT
ejif-2047	296	1	after	after	ADP
ejif-2047	296	2	estimating	estimate	VERB
ejif-2047	296	3	the	the	DET
ejif-2047	296	4	dichotomous	dichotomous	ADJ
ejif-2047	296	5	variable	variable	NOUN
ejif-2047	296	6	,	,	PUNCT
ejif-2047	296	7	we	we	PRON
ejif-2047	296	8	introduce	introduce	VERB
ejif-2047	296	9	it	it	PRON
ejif-2047	296	10	as	as	ADP
ejif-2047	296	11	the	the	DET
ejif-2047	296	12	dependent	dependent	ADJ
ejif-2047	296	13	variable	variable	NOUN
ejif-2047	296	14	in	in	ADP
ejif-2047	296	15	the	the	DET
ejif-2047	296	16	following	follow	VERB
ejif-2047	296	17	logit	logit	PROPN
ejif-2047	296	18	regression	regression	PROPN
ejif-2047	296	19	model	model	NOUN
ejif-2047	296	20	:	:	PUNCT
ejif-2047	296	21	logit	logit	PROPN
ejif-2047	296	22	(	(	PUNCT
ejif-2047	296	23	spos	spos	NOUN
ejif-2047	296	24	i	i	PRON
ejif-2047	296	25	,	,	PUNCT
ejif-2047	296	26	j	j	PROPN
ejif-2047	296	27	,	,	PUNCT
ejif-2047	296	28	t	t	PROPN
ejif-2047	296	29	)	)	PUNCT
ejif-2047	296	30	=	=	VERB
ejif-2047	297	1	0	0	VERB
ejif-2047	298	1	+	+	VERB
ejif-2047	298	2	1variables	1variable	NOUN
ejif-2047	298	3	of	of	ADP
ejif-2047	298	4	interest	interest	NOUN
ejif-2047	298	5	+	+	NOUN
ejif-2047	298	6			PROPN
ejif-2047	298	7	2ebt	2ebt	NUM
ejif-2047	298	8	i	i	PROPN
ejif-2047	298	9	,	,	PUNCT
ejif-2047	298	10	j	j	PROPN
ejif-2047	298	11	,	,	PUNCT
ejif-2047	298	12	t	t	PROPN
ejif-2047	299	1	+	+	NOUN
ejif-2047	299	2	3size	3size	VERB
ejif-2047	299	3	i	i	PRON
ejif-2047	299	4	,	,	PUNCT
ejif-2047	299	5	j	j	PROPN
ejif-2047	299	6	,	,	PUNCT
ejif-2047	299	7	t	t	PROPN
ejif-2047	299	8	+	+	PROPN
ejif-2047	299	9			PROPN
ejif-2047	299	10	4loans	4loans	NUM
ejif-2047	299	11	i	i	PROPN
ejif-2047	299	12	,	,	PUNCT
ejif-2047	299	13	j	j	PROPN
ejif-2047	299	14	,	,	PUNCT
ejif-2047	299	15	t	t	PROPN
ejif-2047	299	16	+	+	PROPN
ejif-2047	299	17			PROPN
ejif-2047	299	18	5equity	5equity	NUM
ejif-2047	299	19	i	i	PROPN
ejif-2047	299	20	,	,	PUNCT
ejif-2047	299	21	j	j	PROPN
ejif-2047	299	22	,	,	PUNCT
ejif-2047	299	23	t	t	PROPN
ejif-2047	299	24	+	+	CCONJ
ejif-2047	299	25	6listed	6liste	VERB
ejif-2047	299	26	+	+	NUM
ejif-2047	299	27			X
ejif-2047	299	28	7islamic	7islamic	NUM
ejif-2047	299	29	+	+	CCONJ
ejif-2047	299	30			PROPN
ejif-2047	299	31	8gdp	8gdp	PROPN
ejif-2047	299	32	j	j	PROPN
ejif-2047	299	33	,	,	PUNCT
ejif-2047	299	34	t	t	PROPN
ejif-2047	300	1	+	+	PROPN
ejif-2047	300	2	e	e	X
ejif-2047	300	3	(	(	PUNCT
ejif-2047	300	4	4)	4)	NUM
ejif-2047	300	5	iv	iv	NOUN
ejif-2047	300	6	.	.	PUNCT
ejif-2047	301	1	empirical	empirical	ADJ
ejif-2047	301	2	results	result	NOUN
ejif-2047	301	3	a.	a.	NOUN
ejif-2047	301	4	descriptive	descriptive	PROPN
ejif-2047	301	5	statistics	statistic	NOUN
ejif-2047	301	6	to	to	PART
ejif-2047	301	7	start	start	VERB
ejif-2047	301	8	our	our	PRON
ejif-2047	301	9	analyses	analysis	NOUN
ejif-2047	301	10	,	,	PUNCT
ejif-2047	301	11	we	we	PRON
ejif-2047	301	12	report	report	VERB
ejif-2047	301	13	first	first	ADV
ejif-2047	301	14	in	in	ADP
ejif-2047	301	15	table	table	NOUN
ejif-2047	301	16	2	2	NUM
ejif-2047	301	17	descriptive	descriptive	ADJ
ejif-2047	301	18	statistics	statistic	NOUN
ejif-2047	301	19	of	of	ADP
ejif-2047	301	20	both	both	DET
ejif-2047	301	21	bank	bank	NOUN
ejif-2047	301	22	characteristics	characteristic	NOUN
ejif-2047	301	23	and	and	CCONJ
ejif-2047	301	24	macroeconomic	macroeconomic	ADJ
ejif-2047	301	25	variables	variable	NOUN
ejif-2047	301	26	used	use	VERB
ejif-2047	301	27	for	for	ADP
ejif-2047	301	28	the	the	DET
ejif-2047	301	29	different	different	ADJ
ejif-2047	301	30	models	model	NOUN
ejif-2047	301	31	of	of	ADP
ejif-2047	301	32	earnings	earning	NOUN
ejif-2047	301	33	quality	quality	NOUN
ejif-2047	301	34	and	and	CCONJ
ejif-2047	301	35	collected	collect	VERB
ejif-2047	301	36	for	for	ADP
ejif-2047	301	37	158	158	NUM
ejif-2047	301	38	banks	bank	NOUN
ejif-2047	301	39	operating	operate	VERB
ejif-2047	301	40	in	in	ADP
ejif-2047	301	41	15	15	NUM
ejif-2047	301	42	mena	mena	PROPN
ejif-2047	301	43	countries	country	NOUN
ejif-2047	301	44	during	during	ADP
ejif-2047	301	45	2000	2000	NUM
ejif-2047	301	46	-	-	SYM
ejif-2047	301	47	2013	2013	NUM
ejif-2047	301	48	.	.	PUNCT
ejif-2047	302	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2047	302	2	table	table	NOUN
ejif-2047	302	3	2	2	NUM
ejif-2047	302	4	:	:	PUNCT
ejif-2047	302	5	descriptive	descriptive	ADJ
ejif-2047	302	6	statistics	statistic	NOUN
ejif-2047	302	7	of	of	ADP
ejif-2047	302	8	bank	bank	NOUN
ejif-2047	302	9	–	–	PUNCT
ejif-2047	302	10	specific	specific	ADJ
ejif-2047	302	11	variables	variable	NOUN
ejif-2047	302	12	num	num	ADJ
ejif-2047	302	13	of	of	ADP
ejif-2047	302	14	obs	obs	PROPN
ejif-2047	302	15	mean	mean	VERB
ejif-2047	302	16	std	std	PROPN
ejif-2047	302	17	.	.	PUNCT
ejif-2047	303	1	dev	dev	PROPN
ejif-2047	303	2	min	min	PROPN
ejif-2047	303	3	max	max	PROPN
ejif-2047	303	4	ebt	ebt	PROPN
ejif-2047	303	5	1752	1752	NUM
ejif-2047	303	6	0.0193	0.0193	NUM
ejif-2047	303	7	0.0323	0.0323	NUM
ejif-2047	303	8	-0.2530	-0.2530	NOUN
ejif-2047	303	9	0.4752	0.4752	VERB
ejif-2047	303	10	ebtp	ebtp	PROPN
ejif-2047	303	11	1751	1751	NUM
ejif-2047	303	12	0.0222	0.0222	NUM
ejif-2047	303	13	0.1475	0.1475	NUM
ejif-2047	303	14	-6.0153	-6.0153	VERB
ejif-2047	303	15	0.4752	0.4752	NUM
ejif-2047	303	16	income	income	NOUN
ejif-2047	303	17	1756	1756	NUM
ejif-2047	303	18	0.0170	0.0170	NUM
ejif-2047	303	19	0.0311	0.0311	NUM
ejif-2047	303	20	-0.2530	-0.2530	NOUN
ejif-2047	303	21	0.4752	0.4752	NUM
ejif-2047	303	22	llp	llp	PROPN
ejif-2047	303	23	1755	1755	NUM
ejif-2047	303	24	0.0038	0.0038	NUM
ejif-2047	303	25	0.1157	0.1157	NUM
ejif-2047	303	26	-0.0564	-0.0564	NOUN
ejif-2047	303	27	0.3862	0.3862	NUM
ejif-2047	303	28	npl	npl	PROPN
ejif-2047	303	29	1231	1231	NUM
ejif-2047	303	30	0.2332	0.2332	NUM
ejif-2047	303	31	3.0225	3.0225	NUM
ejif-2047	303	32	0.000036	0.000036	NUM
ejif-2047	303	33	0.8455	0.8455	NUM
ejif-2047	303	34	size	size	NOUN
ejif-2047	303	35	1917	1917	NUM
ejif-2047	303	36	7.9291	7.9291	NUM
ejif-2047	303	37	1.5533	1.5533	NUM
ejif-2047	303	38	3.6467	3.6467	NUM
ejif-2047	303	39	11.7104	11.7104	NUM
ejif-2047	303	40	equity	equity	NOUN
ejif-2047	303	41	1917	1917	NUM
ejif-2047	303	42	0.1541	0.1541	NUM
ejif-2047	303	43	0.1444	0.1444	NUM
ejif-2047	303	44	0.000047	0.000047	NUM
ejif-2047	303	45	0.9944	0.9944	NUM
ejif-2047	303	46	loans	loan	NOUN
ejif-2047	303	47	1915	1915	NUM
ejif-2047	303	48	0.5304	0.5304	NUM
ejif-2047	303	49	0.2815	0.2815	NUM
ejif-2047	303	50	0.0059	0.0059	NUM
ejif-2047	303	51	0.9934	0.9934	NUM
ejif-2047	303	52	deposits	deposit	NOUN
ejif-2047	303	53	1879	1879	NUM
ejif-2047	303	54	0.6675	0.6675	NUM
ejif-2047	303	55	0.3776	0.3776	NUM
ejif-2047	303	56	0.0020	0.0020	NUM
ejif-2047	303	57	0.9426	0.9426	NUM
ejif-2047	303	58	gdp	gdp	NOUN
ejif-2047	303	59	1901	1901	NUM
ejif-2047	303	60	0.0501	0.0501	NUM
ejif-2047	303	61	0.0401	0.0401	NUM
ejif-2047	303	62	-0.1508	-0.1508	NOUN
ejif-2047	303	63	0.2617	0.2617	NUM
ejif-2047	303	64	note	note	NOUN
ejif-2047	303	65	:	:	PUNCT
ejif-2047	303	66	definitions	definition	NOUN
ejif-2047	303	67	of	of	ADP
ejif-2047	303	68	variables	variable	NOUN
ejif-2047	303	69	are	be	AUX
ejif-2047	303	70	as	as	SCONJ
ejif-2047	303	71	follows	follow	VERB
ejif-2047	303	72	:	:	PUNCT
ejif-2047	303	73	ebt	ebt	PROPN
ejif-2047	303	74	is	be	AUX
ejif-2047	303	75	earnings	earning	NOUN
ejif-2047	303	76	before	before	ADP
ejif-2047	303	77	taxes	taxis	NOUN
ejif-2047	303	78	of	of	ADP
ejif-2047	303	79	bank	bank	NOUN
ejif-2047	303	80	i	i	PRON
ejif-2047	303	81	during	during	ADP
ejif-2047	303	82	year	year	NOUN
ejif-2047	303	83	t	t	PROPN
ejif-2047	303	84	deflated	deflate	VERB
ejif-2047	303	85	by	by	ADP
ejif-2047	303	86	lagged	lag	VERB
ejif-2047	303	87	total	total	ADJ
ejif-2047	303	88	assets	asset	NOUN
ejif-2047	303	89	;	;	PUNCT
ejif-2047	303	90	ebtp	ebtp	NOUN
ejif-2047	303	91	is	be	AUX
ejif-2047	303	92	earnings	earning	NOUN
ejif-2047	303	93	before	before	ADP
ejif-2047	303	94	taxes	taxis	NOUN
ejif-2047	303	95	and	and	CCONJ
ejif-2047	303	96	loan	loan	NOUN
ejif-2047	303	97	loss	loss	NOUN
ejif-2047	303	98	provisions	provision	NOUN
ejif-2047	303	99	of	of	ADP
ejif-2047	303	100	bank	bank	NOUN
ejif-2047	303	101	i	i	PRON
ejif-2047	303	102	during	during	ADP
ejif-2047	303	103	year	year	NOUN
ejif-2047	303	104	t	t	PROPN
ejif-2047	303	105	deflated	deflate	VERB
ejif-2047	303	106	by	by	ADP
ejif-2047	303	107	lagged	lag	VERB
ejif-2047	303	108	total	total	ADJ
ejif-2047	303	109	assets	asset	NOUN
ejif-2047	303	110	;	;	PUNCT
ejif-2047	303	111	income	income	NOUN
ejif-2047	303	112	is	be	AUX
ejif-2047	303	113	the	the	DET
ejif-2047	303	114	net	net	ADJ
ejif-2047	303	115	income	income	NOUN
ejif-2047	303	116	of	of	ADP
ejif-2047	303	117	bank	bank	PROPN
ejif-2047	303	118	i	i	PRON
ejif-2047	303	119	during	during	ADP
ejif-2047	303	120	year	year	NOUN
ejif-2047	303	121	t	t	PROPN
ejif-2047	303	122	deflated	deflate	VERB
ejif-2047	303	123	by	by	ADP
ejif-2047	303	124	lagged	lag	VERB
ejif-2047	303	125	total	total	ADJ
ejif-2047	303	126	assets	asset	NOUN
ejif-2047	303	127	;	;	PUNCT
ejif-2047	303	128	llp	llp	PROPN
ejif-2047	303	129	is	be	AUX
ejif-2047	303	130	the	the	DET
ejif-2047	303	131	ratio	ratio	NOUN
ejif-2047	303	132	of	of	ADP
ejif-2047	303	133	loan	loan	NOUN
ejif-2047	303	134	loss	loss	NOUN
ejif-2047	303	135	provisions	provision	NOUN
ejif-2047	303	136	to	to	AUX
ejif-2047	303	137	total	total	ADJ
ejif-2047	303	138	assets	asset	NOUN
ejif-2047	303	139	of	of	ADP
ejif-2047	303	140	bank	bank	NOUN
ejif-2047	303	141	i	i	PRON
ejif-2047	303	142	during	during	ADP
ejif-2047	303	143	year	year	NOUN
ejif-2047	303	144	t	t	PROPN
ejif-2047	303	145	;	;	PUNCT
ejif-2047	303	146	npl	npl	PROPN
ejif-2047	303	147	is	be	AUX
ejif-2047	303	148	the	the	DET
ejif-2047	303	149	non	non	ADJ
ejif-2047	303	150	-	-	ADJ
ejif-2047	303	151	performing	performing	ADJ
ejif-2047	303	152	loans	loan	NOUN
ejif-2047	303	153	to	to	ADP
ejif-2047	303	154	total	total	ADJ
ejif-2047	303	155	assets	asset	NOUN
ejif-2047	303	156	ratio	ratio	NOUN
ejif-2047	303	157	of	of	ADP
ejif-2047	303	158	bank	bank	NOUN
ejif-2047	303	159	i	i	PRON
ejif-2047	303	160	during	during	ADP
ejif-2047	303	161	year	year	NOUN
ejif-2047	303	162	t	t	PROPN
ejif-2047	303	163	;	;	PUNCT
ejif-2047	303	164	size	size	NOUN
ejif-2047	303	165	is	be	AUX
ejif-2047	303	166	the	the	DET
ejif-2047	303	167	log	log	NOUN
ejif-2047	303	168	of	of	ADP
ejif-2047	303	169	total	total	ADJ
ejif-2047	303	170	assets	asset	NOUN
ejif-2047	303	171	;	;	PUNCT
ejif-2047	303	172	equity	equity	NOUN
ejif-2047	303	173	is	be	AUX
ejif-2047	303	174	the	the	DET
ejif-2047	303	175	ratio	ratio	NOUN
ejif-2047	303	176	of	of	ADP
ejif-2047	303	177	bank	bank	NOUN
ejif-2047	303	178	equity	equity	NOUN
ejif-2047	303	179	to	to	ADP
ejif-2047	303	180	total	total	ADJ
ejif-2047	303	181	assets	asset	NOUN
ejif-2047	303	182	of	of	ADP
ejif-2047	303	183	bank	bank	NOUN
ejif-2047	303	184	i	i	PRON
ejif-2047	303	185	during	during	ADP
ejif-2047	303	186	year	year	NOUN
ejif-2047	303	187	t	t	PROPN
ejif-2047	303	188	;	;	PUNCT
ejif-2047	303	189	loans	loan	NOUN
ejif-2047	303	190	is	be	AUX
ejif-2047	303	191	the	the	DET
ejif-2047	303	192	total	total	ADJ
ejif-2047	303	193	loan	loan	NOUN
ejif-2047	303	194	to	to	ADP
ejif-2047	303	195	total	total	ADJ
ejif-2047	303	196	assets	asset	NOUN
ejif-2047	303	197	ratio	ratio	NOUN
ejif-2047	303	198	of	of	ADP
ejif-2047	303	199	bank	bank	NOUN
ejif-2047	303	200	i	i	PRON
ejif-2047	303	201	during	during	ADP
ejif-2047	303	202	year	year	NOUN
ejif-2047	303	203	t	t	PROPN
ejif-2047	303	204	;	;	PUNCT
ejif-2047	303	205	deposits	deposit	NOUN
ejif-2047	303	206	is	be	AUX
ejif-2047	303	207	deposits	deposit	NOUN
ejif-2047	303	208	to	to	PART
ejif-2047	303	209	total	total	ADJ
ejif-2047	303	210	assets	asset	NOUN
ejif-2047	303	211	ratio	ratio	NOUN
ejif-2047	303	212	of	of	ADP
ejif-2047	303	213	bank	bank	NOUN
ejif-2047	303	214	i	i	PRON
ejif-2047	303	215	during	during	ADP
ejif-2047	303	216	year	year	NOUN
ejif-2047	303	217	t	t	PROPN
ejif-2047	303	218	;	;	PUNCT
ejif-2047	303	219	gdp	gdp	NOUN
ejif-2047	303	220	is	be	AUX
ejif-2047	303	221	the	the	DET
ejif-2047	303	222	gdp	gdp	NOUN
ejif-2047	303	223	growth	growth	NOUN
ejif-2047	303	224	rate	rate	NOUN
ejif-2047	303	225	of	of	ADP
ejif-2047	303	226	country	country	NOUN
ejif-2047	303	227	j	j	PROPN
ejif-2047	303	228	during	during	ADP
ejif-2047	303	229	year	year	NOUN
ejif-2047	303	230	t.	t.	PROPN
ejif-2047	303	231	because	because	SCONJ
ejif-2047	303	232	of	of	ADP
ejif-2047	303	233	the	the	DET
ejif-2047	303	234	unavailability	unavailability	NOUN
ejif-2047	303	235	of	of	ADP
ejif-2047	303	236	some	some	DET
ejif-2047	303	237	bank	bank	NOUN
ejif-2047	303	238	-	-	PUNCT
ejif-2047	303	239	level	level	NOUN
ejif-2047	303	240	variables	variable	NOUN
ejif-2047	303	241	for	for	ADP
ejif-2047	303	242	some	some	DET
ejif-2047	303	243	countries	country	NOUN
ejif-2047	303	244	such	such	ADJ
ejif-2047	303	245	as	as	ADP
ejif-2047	303	246	(	(	PUNCT
ejif-2047	303	247	non	non	ADJ
ejif-2047	303	248	-	-	ADJ
ejif-2047	303	249	performing	performing	ADJ
ejif-2047	303	250	loans	loan	NOUN
ejif-2047	303	251	for	for	ADP
ejif-2047	303	252	tunisia	tunisia	NOUN
ejif-2047	303	253	and	and	CCONJ
ejif-2047	303	254	iran	iran	PROPN
ejif-2047	303	255	)	)	PUNCT
ejif-2047	303	256	;	;	PUNCT
ejif-2047	303	257	and	and	CCONJ
ejif-2047	303	258	the	the	DET
ejif-2047	303	259	use	use	NOUN
ejif-2047	303	260	of	of	ADP
ejif-2047	303	261	one	one	NUM
ejif-2047	303	262	-	-	PUNCT
ejif-2047	303	263	year	year	NOUN
ejif-2047	303	264	lagged	lag	VERB
ejif-2047	303	265	values	value	NOUN
ejif-2047	303	266	for	for	ADP
ejif-2047	303	267	other	other	ADJ
ejif-2047	303	268	bank	bank	NOUN
ejif-2047	303	269	characteristics	characteristic	NOUN
ejif-2047	303	270	variables	variable	NOUN
ejif-2047	303	271	,	,	PUNCT
ejif-2047	303	272	sample	sample	NOUN
ejif-2047	303	273	distributions	distribution	NOUN
ejif-2047	303	274	as	as	SCONJ
ejif-2047	303	275	noted	note	VERB
ejif-2047	303	276	in	in	ADP
ejif-2047	303	277	tables	table	NOUN
ejif-2047	303	278	3	3	NUM
ejif-2047	303	279	and	and	CCONJ
ejif-2047	303	280	4	4	NUM
ejif-2047	303	281	differ	differ	VERB
ejif-2047	303	282	between	between	ADP
ejif-2047	303	283	the	the	DET
ejif-2047	303	284	four	four	NUM
ejif-2047	303	285	measures	measure	NOUN
ejif-2047	303	286	of	of	ADP
ejif-2047	303	287	earnings	earning	NOUN
ejif-2047	303	288	quality	quality	NOUN
ejif-2047	303	289	.	.	PUNCT
ejif-2047	304	1	the	the	DET
ejif-2047	304	2	samples	sample	NOUN
ejif-2047	304	3	for	for	ADP
ejif-2047	304	4	earnings	earning	NOUN
ejif-2047	304	5	persistence	persistence	NOUN
ejif-2047	304	6	(	(	PUNCT
ejif-2047	304	7	eq1	eq1	PROPN
ejif-2047	304	8	)	)	PUNCT
ejif-2047	304	9	and	and	CCONJ
ejif-2047	304	10	cash	cash	NOUN
ejif-2047	304	11	-	-	PUNCT
ejif-2047	304	12	flow	flow	NOUN
ejif-2047	304	13	predictability	predictability	NOUN
ejif-2047	304	14	(	(	PUNCT
ejif-2047	304	15	eq2	eq2	NOUN
ejif-2047	304	16	)	)	PUNCT
ejif-2047	304	17	tests	test	NOUN
ejif-2047	304	18	are	be	AUX
ejif-2047	304	19	relatively	relatively	ADV
ejif-2047	304	20	smaller	small	ADJ
ejif-2047	304	21	than	than	ADP
ejif-2047	304	22	the	the	DET
ejif-2047	304	23	sample	sample	NOUN
ejif-2047	304	24	for	for	ADP
ejif-2047	304	25	small	small	ADJ
ejif-2047	304	26	positive	positive	ADJ
ejif-2047	304	27	net	net	ADJ
ejif-2047	304	28	income	income	NOUN
ejif-2047	304	29	test	test	NOUN
ejif-2047	304	30	(	(	PUNCT
ejif-2047	304	31	eq4	eq4	PROPN
ejif-2047	304	32	)	)	PUNCT
ejif-2047	304	33	because	because	SCONJ
ejif-2047	304	34	of	of	ADP
ejif-2047	304	35	the	the	DET
ejif-2047	304	36	use	use	NOUN
ejif-2047	304	37	of	of	ADP
ejif-2047	304	38	lagged	lag	VERB
ejif-2047	304	39	values	value	NOUN
ejif-2047	304	40	.	.	PUNCT
ejif-2047	305	1	the	the	DET
ejif-2047	305	2	sample	sample	NOUN
ejif-2047	305	3	for	for	ADP
ejif-2047	305	4	income	income	NOUN
ejif-2047	305	5	smoothing	smooth	VERB
ejif-2047	305	6	test	test	NOUN
ejif-2047	305	7	(	(	PUNCT
ejif-2047	305	8	eq3	eq3	NOUN
ejif-2047	305	9	)	)	PUNCT
ejif-2047	305	10	is	be	AUX
ejif-2047	305	11	the	the	DET
ejif-2047	305	12	smallest	small	ADJ
ejif-2047	305	13	one	one	NOUN
ejif-2047	305	14	due	due	ADP
ejif-2047	305	15	to	to	ADP
ejif-2047	305	16	the	the	DET
ejif-2047	305	17	more	more	ADJ
ejif-2047	305	18	data	datum	NOUN
ejif-2047	305	19	requirements	requirement	NOUN
ejif-2047	305	20	.	.	PUNCT
ejif-2047	306	1	table	table	NOUN
ejif-2047	306	2	3	3	NUM
ejif-2047	306	3	:	:	PUNCT
ejif-2047	306	4	distribution	distribution	NOUN
ejif-2047	306	5	of	of	ADP
ejif-2047	306	6	bank	bank	NOUN
ejif-2047	306	7	-	-	PUNCT
ejif-2047	306	8	year	year	NOUN
ejif-2047	306	9	observations	observation	NOUN
ejif-2047	306	10	by	by	ADP
ejif-2047	306	11	year	year	NOUN
ejif-2047	306	12	eq1	eq1	PROPN
ejif-2047	306	13	eq2	eq2	VERB
ejif-2047	306	14	eq3	eq3	X
ejif-2047	306	15	eq4	eq4	ADJ
ejif-2047	306	16	2001	2001	NUM
ejif-2047	306	17	_	_	PUNCT
ejif-2047	307	1	_	_	PUNCT
ejif-2047	308	1	60	60	NUM
ejif-2047	308	2	110	110	NUM
ejif-2047	308	3	2002	2002	NUM
ejif-2047	308	4	109	109	NUM
ejif-2047	308	5	108	108	NUM
ejif-2047	308	6	61	61	NUM
ejif-2047	308	7	111	111	NUM
ejif-2047	308	8	2003	2003	NUM
ejif-2047	308	9	110	110	NUM
ejif-2047	308	10	110	110	NUM
ejif-2047	308	11	66	66	NUM
ejif-2047	308	12	119	119	NUM
ejif-2047	308	13	2004	2004	NUM
ejif-2047	308	14	117	117	NUM
ejif-2047	308	15	117	117	NUM
ejif-2047	308	16	69	69	NUM
ejif-2047	308	17	131	131	NUM
ejif-2047	308	18	2005	2005	NUM
ejif-2047	308	19	128	128	NUM
ejif-2047	308	20	128	128	NUM
ejif-2047	308	21	71	71	NUM
ejif-2047	308	22	132	132	NUM
ejif-2047	308	23	2006	2006	NUM
ejif-2047	308	24	134	134	NUM
ejif-2047	308	25	134	134	NUM
ejif-2047	308	26	79	79	NUM
ejif-2047	308	27	142	142	NUM
ejif-2047	308	28	2007	2007	NUM
ejif-2047	308	29	142	142	NUM
ejif-2047	308	30	142	142	NUM
ejif-2047	308	31	84	84	NUM
ejif-2047	308	32	147	147	NUM
ejif-2047	308	33	2008	2008	NUM
ejif-2047	308	34	144	144	NUM
ejif-2047	308	35	144	144	NUM
ejif-2047	308	36	96	96	NUM
ejif-2047	308	37	151	151	NUM
ejif-2047	308	38	2009	2009	NUM
ejif-2047	308	39	149	149	NUM
ejif-2047	308	40	149	149	NUM
ejif-2047	308	41	108	108	NUM
ejif-2047	308	42	156	156	NUM
ejif-2047	308	43	2010	2010	NUM
ejif-2047	308	44	154	154	NUM
ejif-2047	308	45	154	154	NUM
ejif-2047	308	46	117	117	NUM
ejif-2047	308	47	154	154	NUM
ejif-2047	308	48	2011	2011	NUM
ejif-2047	308	49	151	151	NUM
ejif-2047	308	50	151	151	NUM
ejif-2047	308	51	117	117	NUM
ejif-2047	308	52	154	154	NUM
ejif-2047	308	53	2012	2012	NUM
ejif-2047	308	54	143	143	NUM
ejif-2047	308	55	143	143	NUM
ejif-2047	308	56	115	115	NUM
ejif-2047	308	57	146	146	NUM
ejif-2047	308	58	2013	2013	NUM
ejif-2047	308	59	85	85	NUM
ejif-2047	308	60	85	85	NUM
ejif-2047	308	61	71	71	NUM
ejif-2047	308	62	103	103	NUM
ejif-2047	308	63	total	total	NOUN
ejif-2047	308	64	1566	1566	NUM
ejif-2047	308	65	1565	1565	NUM
ejif-2047	308	66	1114	1114	NUM
ejif-2047	308	67	1756	1756	NUM
ejif-2047	308	68	regarding	regard	VERB
ejif-2047	308	69	the	the	DET
ejif-2047	308	70	regulatory	regulatory	ADJ
ejif-2047	308	71	environment	environment	NOUN
ejif-2047	308	72	,	,	PUNCT
ejif-2047	308	73	the	the	DET
ejif-2047	308	74	investor	investor	NOUN
ejif-2047	308	75	protection	protection	NOUN
ejif-2047	308	76	index	index	NOUN
ejif-2047	308	77	(	(	PUNCT
ejif-2047	308	78	ipi	ipi	PROPN
ejif-2047	308	79	)	)	PUNCT
ejif-2047	308	80	has	have	VERB
ejif-2047	308	81	a	a	DET
ejif-2047	308	82	median	median	NOUN
ejif-2047	308	83	of	of	ADP
ejif-2047	308	84	4.3	4.3	NUM
ejif-2047	308	85	and	and	CCONJ
ejif-2047	308	86	ranges	range	VERB
ejif-2047	308	87	from	from	ADP
ejif-2047	308	88	2.7	2.7	NUM
ejif-2047	308	89	(	(	PUNCT
ejif-2047	308	90	for	for	ADP
ejif-2047	308	91	morocco	morocco	PROPN
ejif-2047	308	92	during	during	ADP
ejif-2047	308	93	the	the	DET
ejif-2047	308	94	period	period	NOUN
ejif-2047	308	95	2006	2006	NUM
ejif-2047	308	96	-	-	SYM
ejif-2047	308	97	2010	2010	NUM
ejif-2047	308	98	)	)	PUNCT
ejif-2047	308	99	to	to	ADP
ejif-2047	308	100	6.7	6.7	NUM
ejif-2047	308	101	(	(	PUNCT
ejif-2047	308	102	for	for	ADP
ejif-2047	308	103	saudi	saudi	PROPN
ejif-2047	308	104	arabia	arabia	PROPN
ejif-2047	308	105	during	during	ADP
ejif-2047	308	106	the	the	DET
ejif-2047	308	107	period	period	NOUN
ejif-2047	308	108	2009	2009	NUM
ejif-2047	308	109	-	-	SYM
ejif-2047	308	110	2013	2013	NUM
ejif-2047	308	111	)	)	PUNCT
ejif-2047	308	112	.	.	PUNCT
ejif-2047	309	1	official	official	ADJ
ejif-2047	309	2	supervisory	supervisory	ADJ
ejif-2047	309	3	power	power	NOUN
ejif-2047	309	4	ranges	range	VERB
ejif-2047	309	5	for	for	ADP
ejif-2047	309	6	our	our	PRON
ejif-2047	309	7	sample	sample	NOUN
ejif-2047	309	8	from	from	ADP
ejif-2047	309	9	6	6	NUM
ejif-2047	309	10	(	(	PUNCT
ejif-2047	309	11	morocco	morocco	PROPN
ejif-2047	309	12	)	)	PUNCT
ejif-2047	309	13	to	to	ADP
ejif-2047	309	14	14	14	NUM
ejif-2047	309	15	(	(	PUNCT
ejif-2047	309	16	jordan	jordan	PROPN
ejif-2047	309	17	)	)	PUNCT
ejif-2047	309	18	.	.	PUNCT
ejif-2047	310	1	private	private	ADJ
ejif-2047	310	2	monitoring	monitoring	NOUN
ejif-2047	310	3	index	index	NOUN
ejif-2047	310	4	ranges	range	VERB
ejif-2047	310	5	from	from	ADP
ejif-2047	310	6	6	6	NUM
ejif-2047	310	7	(	(	PUNCT
ejif-2047	310	8	yemen	yemen	PROPN
ejif-2047	310	9	)	)	PUNCT
ejif-2047	310	10	to	to	ADP
ejif-2047	310	11	10	10	NUM
ejif-2047	310	12	(	(	PUNCT
ejif-2047	310	13	bahrain	bahrain	NOUN
ejif-2047	310	14	)	)	PUNCT
ejif-2047	310	15	.	.	PUNCT
ejif-2047	311	1	we	we	PRON
ejif-2047	311	2	note	note	VERB
ejif-2047	311	3	a	a	DET
ejif-2047	311	4	little	little	ADJ
ejif-2047	311	5	difference	difference	NOUN
ejif-2047	311	6	between	between	ADP
ejif-2047	311	7	mena	mena	PROPN
ejif-2047	311	8	countries	country	NOUN
ejif-2047	311	9	regarding	regard	VERB
ejif-2047	311	10	the	the	DET
ejif-2047	311	11	investors	investor	NOUN
ejif-2047	311	12	’	’	PART
ejif-2047	311	13	legal	legal	ADJ
ejif-2047	311	14	protection	protection	NOUN
ejif-2047	311	15	and	and	CCONJ
ejif-2047	311	16	banking	banking	NOUN
ejif-2047	311	17	regulation	regulation	NOUN
ejif-2047	311	18	;	;	PUNCT
ejif-2047	311	19	both	both	PRON
ejif-2047	311	20	are	be	AUX
ejif-2047	311	21	high	high	ADJ
ejif-2047	311	22	on	on	ADP
ejif-2047	311	23	average	average	ADJ
ejif-2047	311	24	.	.	PUNCT
ejif-2047	311	25	table	table	NOUN
ejif-2047	311	26	4	4	NUM
ejif-2047	311	27	:	:	PUNCT
ejif-2047	311	28	distribution	distribution	NOUN
ejif-2047	311	29	of	of	ADP
ejif-2047	311	30	bank	bank	NOUN
ejif-2047	311	31	-	-	PUNCT
ejif-2047	311	32	year	year	NOUN
ejif-2047	311	33	observations	observation	NOUN
ejif-2047	311	34	by	by	ADP
ejif-2047	311	35	country	country	NOUN
ejif-2047	311	36	eq1	eq1	PROPN
ejif-2047	311	37	eq2	eq2	VERB
ejif-2047	311	38	eq3	eq3	PROPN
ejif-2047	311	39	eq4	eq4	PROPN
ejif-2047	311	40	bahrain	bahrain	NOUN
ejif-2047	311	41	155	155	NUM
ejif-2047	311	42	155	155	NUM
ejif-2047	311	43	117	117	NUM
ejif-2047	311	44	173	173	NUM
ejif-2047	311	45	egypt	egypt	PROPN
ejif-2047	311	46	215	215	NUM
ejif-2047	311	47	214	214	NUM
ejif-2047	311	48	63	63	NUM
ejif-2047	311	49	234	234	NUM
ejif-2047	311	50	iran	iran	NOUN
ejif-2047	311	51	77	77	NUM
ejif-2047	311	52	77	77	NUM
ejif-2047	311	53	8	8	NUM
ejif-2047	311	54	89	89	NUM
ejif-2047	311	55	jordan	jordan	NOUN
ejif-2047	311	56	131	131	NUM
ejif-2047	311	57	131	131	NUM
ejif-2047	311	58	122	122	NUM
ejif-2047	311	59	145	145	NUM
ejif-2047	311	60	kuwait	kuwait	NOUN
ejif-2047	311	61	98	98	NUM
ejif-2047	311	62	98	98	NUM
ejif-2047	311	63	95	95	NUM
ejif-2047	311	64	120	120	NUM
ejif-2047	311	65	lebanon	lebanon	NOUN
ejif-2047	312	1	202	202	NUM
ejif-2047	312	2	202	202	NUM
ejif-2047	312	3	193	193	NUM
ejif-2047	312	4	225	225	NUM
ejif-2047	312	5	malta	malta	NOUN
ejif-2047	312	6	34	34	NUM
ejif-2047	312	7	34	34	NUM
ejif-2047	312	8	35	35	NUM
ejif-2047	312	9	41	41	NUM
ejif-2047	312	10	morocco	morocco	NOUN
ejif-2047	312	11	53	53	NUM
ejif-2047	312	12	53	53	NUM
ejif-2047	312	13	30	30	NUM
ejif-2047	312	14	59	59	NUM
ejif-2047	312	15	oman	oman	NOUN
ejif-2047	312	16	70	70	NUM
ejif-2047	312	17	70	70	NUM
ejif-2047	312	18	77	77	NUM
ejif-2047	312	19	83	83	NUM
ejif-2047	312	20	palestine	palestine	NOUN
ejif-2047	312	21	20	20	NUM
ejif-2047	312	22	20	20	NUM
ejif-2047	312	23	6	6	NUM
ejif-2047	312	24	22	22	NUM
ejif-2047	312	25	qatar	qatar	NOUN
ejif-2047	312	26	92	92	NUM
ejif-2047	312	27	92	92	NUM
ejif-2047	312	28	100	100	NUM
ejif-2047	312	29	101	101	NUM
ejif-2047	312	30	saudi	saudi	PROPN
ejif-2047	312	31	arabia	arabia	PROPN
ejif-2047	312	32	51	51	NUM
ejif-2047	312	33	51	51	NUM
ejif-2047	312	34	48	48	NUM
ejif-2047	312	35	57	57	NUM
ejif-2047	312	36	tunisia	tunisia	NOUN
ejif-2047	312	37	130	130	NUM
ejif-2047	312	38	130	130	NUM
ejif-2047	312	39	7	7	NUM
ejif-2047	312	40	145	145	NUM
ejif-2047	312	41	uae	uae	PROPN
ejif-2047	312	42	201	201	NUM
ejif-2047	312	43	201	201	NUM
ejif-2047	312	44	192	192	NUM
ejif-2047	312	45	221	221	NUM
ejif-2047	312	46	yemen	yemen	PROPN
ejif-2047	312	47	37	37	NUM
ejif-2047	312	48	37	37	NUM
ejif-2047	312	49	21	21	NUM
ejif-2047	312	50	41	41	NUM
ejif-2047	312	51	total	total	ADJ
ejif-2047	312	52	1566	1566	NUM
ejif-2047	312	53	1565	1565	NUM
ejif-2047	312	54	1114	1114	NUM
ejif-2047	312	55	1756	1756	NUM
ejif-2047	312	56	ejif	ejif	PROPN
ejif-2047	312	57	–	–	PUNCT
ejif-2047	312	58	european	european	PROPN
ejif-2047	312	59	journal	journal	PROPN
ejif-2047	312	60	of	of	ADP
ejif-2047	312	61	islamic	islamic	PROPN
ejif-2047	312	62	finance	finance	PROPN
ejif-2047	312	63	no	no	DET
ejif-2047	312	64	6	6	NUM
ejif-2047	312	65	,	,	PUNCT
ejif-2047	312	66	feb	feb	X
ejif-2047	312	67	(	(	PUNCT
ejif-2047	312	68	2017	2017	NUM
ejif-2047	312	69	)	)	PUNCT
ejif-2047	313	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2047	313	2	issn	issn	VERB
ejif-2047	313	3	2421	2421	NUM
ejif-2047	313	4	-	-	SYM
ejif-2047	313	5	2172	2172	NUM
ejif-2047	313	6	8	8	NUM
ejif-2047	313	7	to	to	PART
ejif-2047	313	8	conduct	conduct	VERB
ejif-2047	313	9	our	our	PRON
ejif-2047	313	10	research	research	NOUN
ejif-2047	313	11	,	,	PUNCT
ejif-2047	313	12	we	we	PRON
ejif-2047	313	13	opt	opt	VERB
ejif-2047	313	14	to	to	PART
ejif-2047	313	15	split	split	VERB
ejif-2047	313	16	the	the	DET
ejif-2047	313	17	full	full	ADJ
ejif-2047	313	18	sample	sample	NOUN
ejif-2047	313	19	into	into	ADP
ejif-2047	313	20	two	two	NUM
ejif-2047	313	21	subgroups	subgroup	NOUN
ejif-2047	313	22	(	(	PUNCT
ejif-2047	313	23	high	high	ADJ
ejif-2047	313	24	and	and	CCONJ
ejif-2047	313	25	low	low	ADJ
ejif-2047	313	26	)	)	PUNCT
ejif-2047	313	27	based	base	VERB
ejif-2047	313	28	on	on	ADP
ejif-2047	313	29	the	the	DET
ejif-2047	313	30	cross	cross	ADJ
ejif-2047	313	31	-	-	ADJ
ejif-2047	313	32	country	country	ADJ
ejif-2047	313	33	median	median	ADJ
ejif-2047	313	34	values	value	NOUN
ejif-2047	313	35	(	(	PUNCT
ejif-2047	313	36	above	above	ADP
ejif-2047	313	37	-	-	PUNCT
ejif-2047	313	38	median	median	NOUN
ejif-2047	313	39	and	and	CCONJ
ejif-2047	313	40	below	below	ADP
ejif-2047	313	41	-	-	PUNCT
ejif-2047	313	42	median	median	NOUN
ejif-2047	313	43	)	)	PUNCT
ejif-2047	313	44	of	of	ADP
ejif-2047	313	45	each	each	DET
ejif-2047	313	46	variable	variable	NOUN
ejif-2047	313	47	(	(	PUNCT
ejif-2047	313	48	investor	investor	NOUN
ejif-2047	313	49	protection	protection	NOUN
ejif-2047	313	50	index	index	NOUN
ejif-2047	313	51	,	,	PUNCT
ejif-2047	313	52	official	official	ADJ
ejif-2047	313	53	supervisory	supervisory	ADJ
ejif-2047	313	54	power	power	NOUN
ejif-2047	313	55	and	and	CCONJ
ejif-2047	313	56	private	private	ADJ
ejif-2047	313	57	monitoring	monitoring	NOUN
ejif-2047	313	58	index	index	NOUN
ejif-2047	313	59	)	)	PUNCT
ejif-2047	313	60	table	table	NOUN
ejif-2047	313	61	5	5	NUM
ejif-2047	313	62	:	:	PUNCT
ejif-2047	313	63	descriptive	descriptive	ADJ
ejif-2047	313	64	statistics	statistic	NOUN
ejif-2047	313	65	of	of	ADP
ejif-2047	313	66	country	country	NOUN
ejif-2047	313	67	-	-	PUNCT
ejif-2047	313	68	level	level	NOUN
ejif-2047	313	69	regulatory	regulatory	ADJ
ejif-2047	313	70	environment	environment	NOUN
ejif-2047	313	71	b.	b.	PROPN
ejif-2047	313	72	earnings	earning	NOUN
ejif-2047	313	73	persistence	persistence	NOUN
ejif-2047	313	74	and	and	CCONJ
ejif-2047	313	75	cash	cash	NOUN
ejif-2047	313	76	flow	flow	NOUN
ejif-2047	313	77	predictability	predictability	NOUN
ejif-2047	313	78	to	to	PART
ejif-2047	313	79	obtain	obtain	VERB
ejif-2047	313	80	full	full	ADJ
ejif-2047	313	81	insight	insight	NOUN
ejif-2047	313	82	on	on	ADP
ejif-2047	313	83	mena	mena	PROPN
ejif-2047	313	84	banks	bank	NOUN
ejif-2047	313	85	’	’	PART
ejif-2047	313	86	earnings	earning	NOUN
ejif-2047	313	87	streams	stream	NOUN
ejif-2047	313	88	,	,	PUNCT
ejif-2047	313	89	we	we	PRON
ejif-2047	313	90	firstly	firstly	ADV
ejif-2047	313	91	employ	employ	VERB
ejif-2047	313	92	two	two	NUM
ejif-2047	313	93	related	related	ADJ
ejif-2047	313	94	but	but	CCONJ
ejif-2047	313	95	distinct	distinct	ADJ
ejif-2047	313	96	measures	measure	NOUN
ejif-2047	313	97	of	of	ADP
ejif-2047	313	98	earnings	earning	NOUN
ejif-2047	313	99	quality	quality	NOUN
ejif-2047	313	100	:	:	PUNCT
ejif-2047	313	101	namely	namely	ADV
ejif-2047	313	102	,	,	PUNCT
ejif-2047	313	103	persistence	persistence	NOUN
ejif-2047	313	104	of	of	ADP
ejif-2047	313	105	earnings	earning	NOUN
ejif-2047	313	106	and	and	CCONJ
ejif-2047	313	107	cash	cash	NOUN
ejif-2047	313	108	flows	flow	VERB
ejif-2047	313	109	predictability	predictability	NOUN
ejif-2047	313	110	(	(	PUNCT
ejif-2047	313	111	ability	ability	NOUN
ejif-2047	313	112	of	of	ADP
ejif-2047	313	113	current	current	ADJ
ejif-2047	313	114	earnings	earning	NOUN
ejif-2047	313	115	to	to	PART
ejif-2047	313	116	predict	predict	VERB
ejif-2047	313	117	future	future	ADJ
ejif-2047	313	118	cash	cash	NOUN
ejif-2047	313	119	flows	flow	NOUN
ejif-2047	313	120	)	)	PUNCT
ejif-2047	313	121	.	.	PUNCT
ejif-2047	314	1	tables	table	NOUN
ejif-2047	314	2	(	(	PUNCT
ejif-2047	314	3	6	6	NUM
ejif-2047	314	4	and	and	CCONJ
ejif-2047	314	5	7	7	NUM
ejif-2047	314	6	)	)	PUNCT
ejif-2047	314	7	report	report	NOUN
ejif-2047	314	8	regressions	regression	NOUN
ejif-2047	314	9	results	result	NOUN
ejif-2047	314	10	for	for	ADP
ejif-2047	314	11	those	those	DET
ejif-2047	314	12	two	two	NUM
ejif-2047	314	13	measures	measure	NOUN
ejif-2047	314	14	.	.	PUNCT
ejif-2047	315	1	following	follow	VERB
ejif-2047	315	2	previous	previous	ADJ
ejif-2047	315	3	research	research	NOUN
ejif-2047	315	4	on	on	ADP
ejif-2047	315	5	bank	bank	NOUN
ejif-2047	315	6	earnings	earning	NOUN
ejif-2047	315	7	quality	quality	NOUN
ejif-2047	315	8	altamuro	altamuro	NOUN
ejif-2047	315	9	and	and	CCONJ
ejif-2047	315	10	beatty	beatty	PROPN
ejif-2047	315	11	(	(	PUNCT
ejif-2047	315	12	2010	2010	NUM
ejif-2047	315	13	)	)	PUNCT
ejif-2047	315	14	,	,	PUNCT
ejif-2047	315	15	kanagaretnam	kanagaretnam	PROPN
ejif-2047	315	16	et	et	PROPN
ejif-2047	315	17	al	al	PROPN
ejif-2047	315	18	.	.	PROPN
ejif-2047	316	1	(	(	PUNCT
ejif-2047	316	2	2011	2011	NUM
ejif-2047	316	3	,	,	PUNCT
ejif-2047	316	4	2014	2014	NUM
ejif-2047	316	5	)	)	PUNCT
ejif-2047	316	6	and	and	CCONJ
ejif-2047	316	7	fang	fang	X
ejif-2047	316	8	et	et	PROPN
ejif-2047	316	9	al	al	PROPN
ejif-2047	316	10	.	.	PROPN
ejif-2047	317	1	(	(	PUNCT
ejif-2047	317	2	2014	2014	NUM
ejif-2047	317	3	)	)	PUNCT
ejif-2047	318	1	[	[	X
ejif-2047	318	2	7	7	NUM
ejif-2047	318	3	,	,	PUNCT
ejif-2047	318	4	43	43	NUM
ejif-2047	318	5	,	,	PUNCT
ejif-2047	318	6	44	44	NUM
ejif-2047	318	7	&	&	CCONJ
ejif-2047	318	8	33	33	NUM
ejif-2047	318	9	]	]	PUNCT
ejif-2047	318	10	,	,	PUNCT
ejif-2047	318	11	we	we	PRON
ejif-2047	318	12	use	use	VERB
ejif-2047	318	13	as	as	ADP
ejif-2047	318	14	control	control	NOUN
ejif-2047	318	15	variables	variable	NOUN
ejif-2047	318	16	bank	bank	PROPN
ejif-2047	318	17	specific	specific	ADJ
ejif-2047	318	18	characteristics	characteristic	NOUN
ejif-2047	318	19	(	(	PUNCT
ejif-2047	318	20	size	size	NOUN
ejif-2047	318	21	,	,	PUNCT
ejif-2047	318	22	leverage	leverage	NOUN
ejif-2047	318	23	,	,	PUNCT
ejif-2047	318	24	deposits	deposit	NOUN
ejif-2047	318	25	and	and	CCONJ
ejif-2047	318	26	loans	loan	NOUN
ejif-2047	318	27	)	)	PUNCT
ejif-2047	318	28	and	and	CCONJ
ejif-2047	318	29	country	country	NOUN
ejif-2047	318	30	level	level	NOUN
ejif-2047	318	31	variable	variable	NOUN
ejif-2047	318	32	(	(	PUNCT
ejif-2047	318	33	gdp	gdp	NOUN
ejif-2047	318	34	growth	growth	NOUN
ejif-2047	318	35	)	)	PUNCT
ejif-2047	318	36	.	.	PUNCT
ejif-2047	319	1	time	time	NOUN
ejif-2047	319	2	and	and	CCONJ
ejif-2047	319	3	country	country	NOUN
ejif-2047	319	4	effects	effect	NOUN
ejif-2047	319	5	are	be	AUX
ejif-2047	319	6	also	also	ADV
ejif-2047	319	7	included	include	VERB
ejif-2047	319	8	in	in	ADP
ejif-2047	319	9	the	the	DET
ejif-2047	319	10	models	model	NOUN
ejif-2047	319	11	.	.	PUNCT
ejif-2047	320	1	regarding	regard	VERB
ejif-2047	320	2	the	the	DET
ejif-2047	320	3	estimation	estimation	NOUN
ejif-2047	320	4	method	method	NOUN
ejif-2047	320	5	,	,	PUNCT
ejif-2047	320	6	we	we	PRON
ejif-2047	320	7	use	use	VERB
ejif-2047	320	8	ols	ol	NOUN
ejif-2047	320	9	regression	regression	NOUN
ejif-2047	320	10	with	with	ADP
ejif-2047	320	11	clustered	clustered	ADJ
ejif-2047	320	12	robust	robust	ADJ
ejif-2047	320	13	errors	error	NOUN
ejif-2047	320	14	to	to	PART
ejif-2047	320	15	account	account	VERB
ejif-2047	320	16	for	for	ADP
ejif-2047	320	17	serial	serial	ADJ
ejif-2047	320	18	and	and	CCONJ
ejif-2047	320	19	cross	cross	VERB
ejif-2047	320	20	sectional	sectional	ADJ
ejif-2047	320	21	correlations	correlation	NOUN
ejif-2047	320	22	in	in	ADP
ejif-2047	320	23	the	the	DET
ejif-2047	320	24	residuals	residual	NOUN
ejif-2047	320	25	kanagaretnam	kanagaretnam	NOUN
ejif-2047	320	26	et	et	PROPN
ejif-2047	320	27	al	al	PROPN
ejif-2047	320	28	.	.	PROPN
ejif-2047	321	1	(	(	PUNCT
ejif-2047	321	2	2014	2014	NUM
ejif-2047	321	3	)	)	PUNCT
ejif-2047	322	1	[	[	X
ejif-2047	322	2	44	44	NUM
ejif-2047	322	3	]	]	PUNCT
ejif-2047	322	4	.	.	PUNCT
ejif-2047	323	1	our	our	PRON
ejif-2047	323	2	results	result	NOUN
ejif-2047	323	3	show	show	VERB
ejif-2047	323	4	(	(	PUNCT
ejif-2047	323	5	from	from	ADP
ejif-2047	323	6	specification	specification	NOUN
ejif-2047	323	7	(	(	PUNCT
ejif-2047	323	8	a	a	NOUN
ejif-2047	323	9	)	)	PUNCT
ejif-2047	323	10	to	to	ADP
ejif-2047	323	11	specification	specification	NOUN
ejif-2047	323	12	(	(	PUNCT
ejif-2047	323	13	j	j	NOUN
ejif-2047	323	14	)	)	PUNCT
ejif-2047	323	15	)	)	PUNCT
ejif-2047	323	16	that	that	SCONJ
ejif-2047	323	17	current	current	ADJ
ejif-2047	323	18	earnings	earning	NOUN
ejif-2047	323	19	before	before	ADP
ejif-2047	323	20	taxes	taxis	NOUN
ejif-2047	323	21	is	be	AUX
ejif-2047	323	22	positively	positively	ADV
ejif-2047	323	23	and	and	CCONJ
ejif-2047	323	24	significantly	significantly	ADV
ejif-2047	323	25	associated	associate	VERB
ejif-2047	323	26	with	with	ADP
ejif-2047	323	27	past	past	ADJ
ejif-2047	323	28	earnings	earning	NOUN
ejif-2047	323	29	(	(	PUNCT
ejif-2047	323	30	ebtt-1	ebtt-1	NUM
ejif-2047	323	31	)	)	PUNCT
ejif-2047	323	32	at	at	ADP
ejif-2047	323	33	the	the	DET
ejif-2047	323	34	1	1	NUM
ejif-2047	323	35	%	%	NOUN
ejif-2047	323	36	level	level	NOUN
ejif-2047	323	37	(	(	PUNCT
ejif-2047	323	38	see	see	VERB
ejif-2047	323	39	table	table	NOUN
ejif-2047	323	40	6	6	NUM
ejif-2047	323	41	)	)	PUNCT
ejif-2047	323	42	.	.	PUNCT
ejif-2047	324	1	for	for	ADP
ejif-2047	324	2	the	the	DET
ejif-2047	324	3	second	second	ADJ
ejif-2047	324	4	measure	measure	NOUN
ejif-2047	324	5	of	of	ADP
ejif-2047	324	6	earnings	earning	NOUN
ejif-2047	324	7	quality	quality	NOUN
ejif-2047	324	8	,	,	PUNCT
ejif-2047	324	9	specifications	specification	NOUN
ejif-2047	324	10	summarized	summarize	VERB
ejif-2047	324	11	in	in	ADP
ejif-2047	324	12	table	table	NOUN
ejif-2047	324	13	7	7	NUM
ejif-2047	324	14	display	display	NOUN
ejif-2047	324	15	that	that	PRON
ejif-2047	324	16	bank	bank	NOUN
ejif-2047	324	17	current	current	ADJ
ejif-2047	324	18	cash	cash	NOUN
ejif-2047	324	19	flows	flow	NOUN
ejif-2047	324	20	are	be	AUX
ejif-2047	324	21	positively	positively	ADV
ejif-2047	324	22	and	and	CCONJ
ejif-2047	324	23	significantly	significantly	ADV
ejif-2047	324	24	associated	associate	VERB
ejif-2047	324	25	with	with	ADP
ejif-2047	324	26	past	past	ADJ
ejif-2047	324	27	earnings	earning	NOUN
ejif-2047	324	28	(	(	PUNCT
ejif-2047	324	29	ebtt1	ebtt1	NOUN
ejif-2047	324	30	)	)	PUNCT
ejif-2047	324	31	at	at	ADP
ejif-2047	324	32	1	1	NUM
ejif-2047	324	33	%	%	NOUN
ejif-2047	324	34	and	and	CCONJ
ejif-2047	324	35	5	5	NUM
ejif-2047	324	36	%	%	NOUN
ejif-2047	324	37	level	level	NOUN
ejif-2047	324	38	.	.	PUNCT
ejif-2047	325	1	these	these	DET
ejif-2047	325	2	results	result	NOUN
ejif-2047	325	3	indicate	indicate	VERB
ejif-2047	325	4	that	that	SCONJ
ejif-2047	325	5	mena	mena	PROPN
ejif-2047	325	6	banks	bank	NOUN
ejif-2047	325	7	are	be	AUX
ejif-2047	325	8	characterized	characterize	VERB
ejif-2047	325	9	by	by	ADP
ejif-2047	325	10	persistent	persistent	ADJ
ejif-2047	325	11	earnings	earning	NOUN
ejif-2047	325	12	able	able	ADJ
ejif-2047	325	13	to	to	PART
ejif-2047	325	14	predict	predict	VERB
ejif-2047	325	15	future	future	ADJ
ejif-2047	325	16	cash	cash	NOUN
ejif-2047	325	17	flows	flow	NOUN
ejif-2047	325	18	.	.	PUNCT
ejif-2047	326	1	further	further	ADJ
ejif-2047	326	2	analyses	analysis	NOUN
ejif-2047	326	3	focusing	focus	VERB
ejif-2047	326	4	on	on	ADP
ejif-2047	326	5	potential	potential	ADJ
ejif-2047	326	6	dissimilarities	dissimilarity	NOUN
ejif-2047	326	7	of	of	ADP
ejif-2047	326	8	earnings	earning	NOUN
ejif-2047	326	9	properties	property	NOUN
ejif-2047	326	10	exhibit	exhibit	VERB
ejif-2047	326	11	significant	significant	ADJ
ejif-2047	326	12	variations	variation	NOUN
ejif-2047	326	13	between	between	ADP
ejif-2047	326	14	different	different	ADJ
ejif-2047	326	15	groups	group	NOUN
ejif-2047	326	16	of	of	ADP
ejif-2047	326	17	banks	bank	NOUN
ejif-2047	326	18	depending	depend	VERB
ejif-2047	326	19	on	on	ADP
ejif-2047	326	20	listing	list	VERB
ejif-2047	326	21	status	status	NOUN
ejif-2047	326	22	and	and	CCONJ
ejif-2047	326	23	bank	bank	NOUN
ejif-2047	326	24	category	category	NOUN
ejif-2047	326	25	.	.	PUNCT
ejif-2047	327	1	in	in	ADP
ejif-2047	327	2	fact	fact	NOUN
ejif-2047	327	3	,	,	PUNCT
ejif-2047	327	4	t	t	NOUN
ejif-2047	327	5	-	-	PUNCT
ejif-2047	327	6	values	value	NOUN
ejif-2047	327	7	of	of	ADP
ejif-2047	327	8	the	the	DET
ejif-2047	327	9	interaction	interaction	NOUN
ejif-2047	327	10	term	term	NOUN
ejif-2047	327	11	(	(	PUNCT
ejif-2047	327	12	islamic*ebt	islamic*ebt	NOUN
ejif-2047	327	13	)	)	PUNCT
ejif-2047	327	14	show	show	VERB
ejif-2047	327	15	that	that	SCONJ
ejif-2047	327	16	islamic	islamic	ADJ
ejif-2047	327	17	banks	bank	NOUN
ejif-2047	327	18	tend	tend	VERB
ejif-2047	327	19	to	to	PART
ejif-2047	327	20	have	have	VERB
ejif-2047	327	21	more	more	ADJ
ejif-2047	327	22	persistent	persistent	ADJ
ejif-2047	327	23	(	(	PUNCT
ejif-2047	327	24	significant	significant	ADJ
ejif-2047	327	25	at	at	ADP
ejif-2047	327	26	1	1	NUM
ejif-2047	327	27	%	%	NOUN
ejif-2047	327	28	level	level	NOUN
ejif-2047	327	29	)	)	PUNCT
ejif-2047	327	30	and	and	CCONJ
ejif-2047	327	31	more	more	ADV
ejif-2047	327	32	predictable	predictable	ADJ
ejif-2047	327	33	earnings	earning	NOUN
ejif-2047	327	34	(	(	PUNCT
ejif-2047	327	35	significant	significant	ADJ
ejif-2047	327	36	at	at	ADP
ejif-2047	327	37	5	5	NUM
ejif-2047	327	38	%	%	NOUN
ejif-2047	327	39	level	level	NOUN
ejif-2047	327	40	)	)	PUNCT
ejif-2047	327	41	than	than	ADP
ejif-2047	327	42	their	their	PRON
ejif-2047	327	43	conventional	conventional	ADJ
ejif-2047	327	44	peers	peer	NOUN
ejif-2047	327	45	(	(	PUNCT
ejif-2047	327	46	see	see	VERB
ejif-2047	327	47	columns	column	NOUN
ejif-2047	327	48	(	(	PUNCT
ejif-2047	327	49	e	e	NOUN
ejif-2047	327	50	)	)	PUNCT
ejif-2047	327	51	and	and	CCONJ
ejif-2047	327	52	(	(	PUNCT
ejif-2047	327	53	f	f	X
ejif-2047	327	54	)	)	PUNCT
ejif-2047	327	55	in	in	ADP
ejif-2047	327	56	each	each	DET
ejif-2047	327	57	table	table	NOUN
ejif-2047	327	58	6	6	NUM
ejif-2047	327	59	and	and	CCONJ
ejif-2047	327	60	7	7	NUM
ejif-2047	327	61	)	)	PUNCT
ejif-2047	327	62	.	.	PUNCT
ejif-2047	328	1	moreover	moreover	ADV
ejif-2047	328	2	,	,	PUNCT
ejif-2047	328	3	regression	regression	NOUN
ejif-2047	328	4	results	result	NOUN
ejif-2047	328	5	show	show	VERB
ejif-2047	328	6	that	that	SCONJ
ejif-2047	328	7	(	(	PUNCT
ejif-2047	328	8	at	at	ADP
ejif-2047	328	9	1	1	NUM
ejif-2047	328	10	%	%	NOUN
ejif-2047	328	11	level	level	NOUN
ejif-2047	328	12	of	of	ADP
ejif-2047	328	13	significance	significance	NOUN
ejif-2047	328	14	)	)	PUNCT
ejif-2047	328	15	listed	list	VERB
ejif-2047	328	16	banks	bank	NOUN
ejif-2047	328	17	maintain	maintain	VERB
ejif-2047	328	18	more	more	ADJ
ejif-2047	328	19	persistent	persistent	ADJ
ejif-2047	328	20	earnings	earning	NOUN
ejif-2047	328	21	stream	stream	NOUN
ejif-2047	328	22	than	than	ADP
ejif-2047	328	23	unlisted	unlisted	ADJ
ejif-2047	328	24	banks	bank	NOUN
ejif-2047	328	25	(	(	PUNCT
ejif-2047	328	26	see	see	VERB
ejif-2047	328	27	specifications	specification	NOUN
ejif-2047	328	28	c	c	NOUN
ejif-2047	328	29	and	and	CCONJ
ejif-2047	328	30	d	d	NOUN
ejif-2047	328	31	in	in	ADP
ejif-2047	328	32	table	table	NOUN
ejif-2047	328	33	6	6	NUM
ejif-2047	328	34	)	)	PUNCT
ejif-2047	328	35	.	.	PUNCT
ejif-2047	329	1	this	this	DET
ejif-2047	329	2	finding	finding	NOUN
ejif-2047	329	3	is	be	AUX
ejif-2047	329	4	fully	fully	ADV
ejif-2047	329	5	consistent	consistent	ADJ
ejif-2047	329	6	with	with	ADP
ejif-2047	329	7	the	the	DET
ejif-2047	329	8	usefulness	usefulness	NOUN
ejif-2047	329	9	of	of	ADP
ejif-2047	329	10	earnings	earning	NOUN
ejif-2047	329	11	to	to	ADP
ejif-2047	329	12	equity	equity	NOUN
ejif-2047	329	13	investors	investor	NOUN
ejif-2047	329	14	;	;	PUNCT
ejif-2047	329	15	more	more	ADJ
ejif-2047	329	16	persistent	persistent	ADJ
ejif-2047	329	17	earnings	earning	NOUN
ejif-2047	329	18	would	would	AUX
ejif-2047	329	19	yield	yield	VERB
ejif-2047	329	20	to	to	ADP
ejif-2047	329	21	higher	high	ADJ
ejif-2047	329	22	equity	equity	NOUN
ejif-2047	329	23	valuations	valuation	NOUN
ejif-2047	329	24	(	(	PUNCT
ejif-2047	329	25	dechow	dechow	X
ejif-2047	329	26	et	et	PROPN
ejif-2047	329	27	al	al	PROPN
ejif-2047	329	28	.	.	PROPN
ejif-2047	329	29	,	,	PUNCT
ejif-2047	329	30	2010	2010	NUM
ejif-2047	329	31	)	)	PUNCT
ejif-2047	330	1	[	[	X
ejif-2047	330	2	26	26	NUM
ejif-2047	330	3	]	]	PUNCT
ejif-2047	330	4	.	.	PUNCT
ejif-2047	331	1	turning	turn	VERB
ejif-2047	331	2	now	now	ADV
ejif-2047	331	3	to	to	ADP
ejif-2047	331	4	our	our	PRON
ejif-2047	331	5	main	main	ADJ
ejif-2047	331	6	concern	concern	NOUN
ejif-2047	331	7	,	,	PUNCT
ejif-2047	331	8	all	all	DET
ejif-2047	331	9	regression	regression	NOUN
ejif-2047	331	10	models	model	NOUN
ejif-2047	331	11	that	that	PRON
ejif-2047	331	12	control	control	VERB
ejif-2047	331	13	for	for	ADP
ejif-2047	331	14	ownership	ownership	NOUN
ejif-2047	331	15	concentration	concentration	NOUN
ejif-2047	331	16	variables	variable	NOUN
ejif-2047	331	17	in	in	ADP
ejif-2047	331	18	tables	table	NOUN
ejif-2047	331	19	(	(	PUNCT
ejif-2047	331	20	6	6	NUM
ejif-2047	331	21	and	and	CCONJ
ejif-2047	331	22	7	7	NUM
ejif-2047	331	23	)	)	PUNCT
ejif-2047	331	24	show	show	VERB
ejif-2047	331	25	negative	negative	ADJ
ejif-2047	331	26	and	and	CCONJ
ejif-2047	331	27	significant	significant	ADJ
ejif-2047	331	28	coefficient	coefficient	NOUN
ejif-2047	331	29	on	on	ADP
ejif-2047	331	30	the	the	DET
ejif-2047	331	31	interaction	interaction	NOUN
ejif-2047	331	32	variable	variable	NOUN
ejif-2047	331	33	(	(	PUNCT
ejif-2047	331	34	control	control	NOUN
ejif-2047	331	35	right*ebt	right*ebt	PROPN
ejif-2047	331	36	)	)	PUNCT
ejif-2047	331	37	.	.	PUNCT
ejif-2047	332	1	the	the	DET
ejif-2047	332	2	estimations	estimation	NOUN
ejif-2047	332	3	results	result	NOUN
ejif-2047	332	4	reveal	reveal	VERB
ejif-2047	332	5	therefore	therefore	ADV
ejif-2047	332	6	that	that	SCONJ
ejif-2047	332	7	,	,	PUNCT
ejif-2047	332	8	at	at	ADP
ejif-2047	332	9	1	1	NUM
ejif-2047	332	10	%	%	NOUN
ejif-2047	332	11	level	level	NOUN
ejif-2047	332	12	of	of	ADP
ejif-2047	332	13	significance	significance	NOUN
ejif-2047	332	14	,	,	PUNCT
ejif-2047	332	15	banks	bank	NOUN
ejif-2047	332	16	with	with	ADP
ejif-2047	332	17	higher	high	ADJ
ejif-2047	332	18	ownership	ownership	NOUN
ejif-2047	332	19	concentration	concentration	NOUN
ejif-2047	332	20	exhibit	exhibit	VERB
ejif-2047	332	21	lower	low	ADJ
ejif-2047	332	22	quality	quality	NOUN
ejif-2047	332	23	of	of	ADP
ejif-2047	332	24	earnings	earning	NOUN
ejif-2047	332	25	(	(	PUNCT
ejif-2047	332	26	less	less	ADV
ejif-2047	332	27	persistent	persistent	ADJ
ejif-2047	332	28	and	and	CCONJ
ejif-2047	332	29	less	less	ADV
ejif-2047	332	30	predictable	predictable	ADJ
ejif-2047	332	31	)	)	PUNCT
ejif-2047	332	32	.	.	PUNCT
ejif-2047	333	1	in	in	ADP
ejif-2047	333	2	order	order	NOUN
ejif-2047	333	3	to	to	PART
ejif-2047	333	4	compare	compare	VERB
ejif-2047	333	5	between	between	ADP
ejif-2047	333	6	state	state	NOUN
ejif-2047	333	7	-	-	PUNCT
ejif-2047	333	8	owned	own	VERB
ejif-2047	333	9	banks	bank	NOUN
ejif-2047	333	10	and	and	CCONJ
ejif-2047	333	11	private	private	ADJ
ejif-2047	333	12	banks	bank	NOUN
ejif-2047	333	13	’	’	PART
ejif-2047	333	14	earnings	earning	NOUN
ejif-2047	333	15	quality	quality	NOUN
ejif-2047	333	16	,	,	PUNCT
ejif-2047	333	17	we	we	PRON
ejif-2047	333	18	include	include	VERB
ejif-2047	333	19	an	an	DET
ejif-2047	333	20	interaction	interaction	NOUN
ejif-2047	333	21	term	term	NOUN
ejif-2047	333	22	(	(	PUNCT
ejif-2047	333	23	control	control	NOUN
ejif-2047	333	24	right*state*ebt	right*state*ebt	NUM
ejif-2047	333	25	)	)	PUNCT
ejif-2047	333	26	in	in	ADP
ejif-2047	333	27	the	the	DET
ejif-2047	333	28	regression	regression	NOUN
ejif-2047	333	29	models	model	NOUN
ejif-2047	333	30	.	.	PUNCT
ejif-2047	334	1	columns	column	NOUN
ejif-2047	334	2	(	(	PUNCT
ejif-2047	334	3	g	g	NOUN
ejif-2047	334	4	)	)	PUNCT
ejif-2047	334	5	in	in	ADP
ejif-2047	334	6	tables	table	NOUN
ejif-2047	334	7	6	6	NUM
ejif-2047	334	8	and	and	CCONJ
ejif-2047	334	9	7	7	NUM
ejif-2047	334	10	show	show	VERB
ejif-2047	334	11	that	that	SCONJ
ejif-2047	334	12	state	state	NOUN
ejif-2047	334	13	-	-	PUNCT
ejif-2047	334	14	owned	own	VERB
ejif-2047	334	15	banks	bank	NOUN
ejif-2047	334	16	have	have	VERB
ejif-2047	334	17	less	less	ADJ
ejif-2047	334	18	persistent	persistent	ADJ
ejif-2047	334	19	and	and	CCONJ
ejif-2047	334	20	less	less	ADV
ejif-2047	334	21	predictable	predictable	ADJ
ejif-2047	334	22	earnings	earning	NOUN
ejif-2047	334	23	than	than	ADP
ejif-2047	334	24	their	their	PRON
ejif-2047	334	25	private	private	ADJ
ejif-2047	334	26	counterparts	counterpart	NOUN
ejif-2047	334	27	(	(	PUNCT
ejif-2047	334	28	significant	significant	ADJ
ejif-2047	334	29	at	at	ADP
ejif-2047	334	30	1	1	NUM
ejif-2047	334	31	%	%	NOUN
ejif-2047	334	32	and	and	CCONJ
ejif-2047	334	33	10	10	NUM
ejif-2047	334	34	%	%	NOUN
ejif-2047	334	35	level	level	NOUN
ejif-2047	334	36	respectively	respectively	ADV
ejif-2047	334	37	)	)	PUNCT
ejif-2047	334	38	.	.	PUNCT
ejif-2047	335	1	in	in	ADP
ejif-2047	335	2	the	the	DET
ejif-2047	335	3	aim	aim	NOUN
ejif-2047	335	4	to	to	PART
ejif-2047	335	5	examine	examine	VERB
ejif-2047	335	6	the	the	DET
ejif-2047	335	7	effect	effect	NOUN
ejif-2047	335	8	of	of	ADP
ejif-2047	335	9	banking	banking	NOUN
ejif-2047	335	10	regulation	regulation	NOUN
ejif-2047	335	11	and	and	CCONJ
ejif-2047	335	12	supervision	supervision	NOUN
ejif-2047	335	13	as	as	ADP
ejif-2047	335	14	an	an	DET
ejif-2047	335	15	external	external	ADJ
ejif-2047	335	16	governance	governance	NOUN
ejif-2047	335	17	mechanism	mechanism	NOUN
ejif-2047	335	18	on	on	ADP
ejif-2047	335	19	earnings	earning	NOUN
ejif-2047	335	20	quality	quality	NOUN
ejif-2047	335	21	;	;	PUNCT
ejif-2047	335	22	we	we	PRON
ejif-2047	335	23	include	include	VERB
ejif-2047	335	24	additional	additional	ADJ
ejif-2047	335	25	interaction	interaction	NOUN
ejif-2047	335	26	variables	variable	NOUN
ejif-2047	335	27	(	(	PUNCT
ejif-2047	335	28	high	high	ADJ
ejif-2047	335	29	ipi*ebt	ipi*ebt	NOUN
ejif-2047	335	30	;	;	PUNCT
ejif-2047	335	31	high	high	ADJ
ejif-2047	335	32	official*ebt	official*ebt	NUM
ejif-2047	335	33	;	;	PUNCT
ejif-2047	335	34	and	and	CCONJ
ejif-2047	335	35	high	high	ADJ
ejif-2047	335	36	private*ebt	private*ebt	NOUN
ejif-2047	335	37	)	)	PUNCT
ejif-2047	335	38	.	.	PUNCT
ejif-2047	336	1	columns	column	NOUN
ejif-2047	336	2	(	(	PUNCT
ejif-2047	336	3	h	h	NOUN
ejif-2047	336	4	,	,	PUNCT
ejif-2047	336	5	i	i	PRON
ejif-2047	336	6	and	and	CCONJ
ejif-2047	336	7	j	j	NOUN
ejif-2047	336	8	)	)	PUNCT
ejif-2047	336	9	in	in	ADP
ejif-2047	336	10	tables	table	NOUN
ejif-2047	336	11	(	(	PUNCT
ejif-2047	336	12	6	6	NUM
ejif-2047	336	13	and	and	CCONJ
ejif-2047	336	14	7	7	NUM
ejif-2047	336	15	)	)	PUNCT
ejif-2047	336	16	show	show	VERB
ejif-2047	336	17	that	that	SCONJ
ejif-2047	336	18	banks	bank	NOUN
ejif-2047	336	19	in	in	ADP
ejif-2047	336	20	countries	country	NOUN
ejif-2047	336	21	with	with	ADP
ejif-2047	336	22	higher	high	ADJ
ejif-2047	336	23	private	private	ADJ
ejif-2047	336	24	monitoring	monitoring	NOUN
ejif-2047	336	25	have	have	VERB
ejif-2047	336	26	more	more	ADJ
ejif-2047	336	27	persistent	persistent	ADJ
ejif-2047	336	28	earnings	earning	NOUN
ejif-2047	336	29	than	than	ADP
ejif-2047	336	30	banks	bank	NOUN
ejif-2047	336	31	in	in	ADP
ejif-2047	336	32	countries	country	NOUN
ejif-2047	336	33	with	with	ADP
ejif-2047	336	34	lower	low	ADJ
ejif-2047	336	35	private	private	ADJ
ejif-2047	336	36	monitoring	monitoring	NOUN
ejif-2047	336	37	index	index	NOUN
ejif-2047	336	38	;	;	PUNCT
ejif-2047	336	39	but	but	CCONJ
ejif-2047	336	40	banks	bank	NOUN
ejif-2047	336	41	in	in	ADP
ejif-2047	336	42	countries	country	NOUN
ejif-2047	336	43	where	where	SCONJ
ejif-2047	336	44	the	the	DET
ejif-2047	336	45	investor	investor	NOUN
ejif-2047	336	46	protection	protection	NOUN
ejif-2047	336	47	index	index	NOUN
ejif-2047	336	48	is	be	AUX
ejif-2047	336	49	high	high	ADJ
ejif-2047	336	50	disclose	disclose	VERB
ejif-2047	336	51	less	less	ADJ
ejif-2047	336	52	persistent	persistent	ADJ
ejif-2047	336	53	earnings	earning	NOUN
ejif-2047	336	54	.	.	PUNCT
ejif-2047	337	1	c.	c.	NOUN
ejif-2047	337	2	income	income	NOUN
ejif-2047	337	3	smoothing	smooth	VERB
ejif-2047	337	4	through	through	ADP
ejif-2047	337	5	loan	loan	NOUN
ejif-2047	337	6	loss	loss	NOUN
ejif-2047	337	7	provisions	provision	NOUN
ejif-2047	337	8	referring	refer	VERB
ejif-2047	337	9	to	to	ADP
ejif-2047	337	10	dechow	dechow	PROPN
ejif-2047	337	11	et	et	PROPN
ejif-2047	337	12	al	al	PROPN
ejif-2047	337	13	.	.	PROPN
ejif-2047	338	1	(	(	PUNCT
ejif-2047	338	2	2010	2010	NUM
ejif-2047	338	3	)	)	PUNCT
ejif-2047	339	1	[	[	X
ejif-2047	339	2	26	26	NUM
ejif-2047	339	3	]	]	PUNCT
ejif-2047	339	4	,	,	PUNCT
ejif-2047	339	5	persistence	persistence	NOUN
ejif-2047	339	6	of	of	ADP
ejif-2047	339	7	earnings	earning	NOUN
ejif-2047	339	8	is	be	AUX
ejif-2047	339	9	dependent	dependent	ADJ
ejif-2047	339	10	to	to	ADP
ejif-2047	339	11	a	a	DET
ejif-2047	339	12	large	large	ADJ
ejif-2047	339	13	extent	extent	NOUN
ejif-2047	339	14	on	on	ADP
ejif-2047	339	15	firm	firm	NOUN
ejif-2047	339	16	’s	’s	PART
ejif-2047	339	17	fundamental	fundamental	ADJ
ejif-2047	339	18	performance	performance	NOUN
ejif-2047	339	19	and	and	CCONJ
ejif-2047	339	20	accounting	accounting	NOUN
ejif-2047	339	21	measurement	measurement	NOUN
ejif-2047	339	22	system	system	NOUN
ejif-2047	339	23	.	.	PUNCT
ejif-2047	340	1	although	although	SCONJ
ejif-2047	340	2	separating	separate	VERB
ejif-2047	340	3	the	the	DET
ejif-2047	340	4	role	role	NOUN
ejif-2047	340	5	of	of	ADP
ejif-2047	340	6	each	each	PRON
ejif-2047	340	7	is	be	AUX
ejif-2047	340	8	not	not	PART
ejif-2047	340	9	so	so	ADV
ejif-2047	340	10	obvious	obvious	ADJ
ejif-2047	340	11	,	,	PUNCT
ejif-2047	340	12	we	we	PRON
ejif-2047	340	13	aim	aim	VERB
ejif-2047	340	14	to	to	PART
ejif-2047	340	15	study	study	VERB
ejif-2047	340	16	to	to	ADP
ejif-2047	340	17	what	what	DET
ejif-2047	340	18	extent	extent	NOUN
ejif-2047	340	19	the	the	DET
ejif-2047	340	20	perceived	perceive	VERB
ejif-2047	340	21	earnings	earning	NOUN
ejif-2047	340	22	persistence	persistence	NOUN
ejif-2047	340	23	is	be	AUX
ejif-2047	340	24	achieved	achieve	VERB
ejif-2047	340	25	by	by	ADP
ejif-2047	340	26	engaging	engage	VERB
ejif-2047	340	27	in	in	ADP
ejif-2047	340	28	earnings	earning	NOUN
ejif-2047	340	29	management	management	NOUN
ejif-2047	340	30	practices	practice	NOUN
ejif-2047	340	31	(	(	PUNCT
ejif-2047	340	32	fang	fang	X
ejif-2047	340	33	et	et	PROPN
ejif-2047	340	34	al	al	PROPN
ejif-2047	340	35	.	.	PROPN
ejif-2047	340	36	,	,	PUNCT
ejif-2047	340	37	2014	2014	NUM
ejif-2047	340	38	)	)	PUNCT
ejif-2047	341	1	[	[	X
ejif-2047	341	2	33	33	NUM
ejif-2047	341	3	]	]	PUNCT
ejif-2047	341	4	.	.	PUNCT
ejif-2047	342	1	our	our	PRON
ejif-2047	342	2	third	third	ADJ
ejif-2047	342	3	measure	measure	NOUN
ejif-2047	342	4	of	of	ADP
ejif-2047	342	5	earnings	earning	NOUN
ejif-2047	342	6	quality	quality	NOUN
ejif-2047	342	7	will	will	AUX
ejif-2047	342	8	subsequently	subsequently	ADV
ejif-2047	342	9	focus	focus	VERB
ejif-2047	342	10	on	on	ADP
ejif-2047	342	11	the	the	DET
ejif-2047	342	12	accounting	accounting	NOUN
ejif-2047	342	13	process	process	NOUN
ejif-2047	342	14	;	;	PUNCT
ejif-2047	342	15	and	and	CCONJ
ejif-2047	342	16	try	try	VERB
ejif-2047	342	17	to	to	PART
ejif-2047	342	18	capture	capture	VERB
ejif-2047	342	19	earnings	earning	NOUN
ejif-2047	342	20	management	management	NOUN
ejif-2047	342	21	using	use	VERB
ejif-2047	342	22	the	the	DET
ejif-2047	342	23	largest	large	ADJ
ejif-2047	342	24	accounting	accounting	NOUN
ejif-2047	342	25	accrual	accrual	NOUN
ejif-2047	342	26	for	for	ADP
ejif-2047	342	27	banks	bank	NOUN
ejif-2047	342	28	(	(	PUNCT
ejif-2047	342	29	loan	loan	NOUN
ejif-2047	342	30	loss	loss	NOUN
ejif-2047	342	31	provisions	provision	NOUN
ejif-2047	342	32	)	)	PUNCT
ejif-2047	342	33	.	.	PUNCT
ejif-2047	343	1	earnings	earning	NOUN
ejif-2047	343	2	management	management	NOUN
ejif-2047	343	3	is	be	AUX
ejif-2047	343	4	accordingly	accordingly	ADV
ejif-2047	343	5	a	a	DET
ejif-2047	343	6	specific	specific	ADJ
ejif-2047	343	7	dimension	dimension	NOUN
ejif-2047	343	8	of	of	ADP
ejif-2047	343	9	earnings	earning	NOUN
ejif-2047	343	10	quality	quality	NOUN
ejif-2047	343	11	.	.	PUNCT
ejif-2047	344	1	in	in	ADP
ejif-2047	344	2	order	order	NOUN
ejif-2047	344	3	to	to	PART
ejif-2047	344	4	examine	examine	VERB
ejif-2047	344	5	the	the	DET
ejif-2047	344	6	determinants	determinant	NOUN
ejif-2047	344	7	of	of	ADP
ejif-2047	344	8	loan	loan	NOUN
ejif-2047	344	9	loss	loss	NOUN
ejif-2047	344	10	provisioning	provision	VERB
ejif-2047	344	11	practices	practice	NOUN
ejif-2047	344	12	for	for	ADP
ejif-2047	344	13	mena	mena	PROPN
ejif-2047	344	14	banks	bank	NOUN
ejif-2047	344	15	and	and	CCONJ
ejif-2047	344	16	test	test	VERB
ejif-2047	344	17	the	the	DET
ejif-2047	344	18	income	income	NOUN
ejif-2047	344	19	smoothing	smoothing	NOUN
ejif-2047	344	20	and	and	CCONJ
ejif-2047	344	21	capital	capital	NOUN
ejif-2047	344	22	management	management	NOUN
ejif-2047	344	23	hypotheses	hypothesis	NOUN
ejif-2047	344	24	,	,	PUNCT
ejif-2047	344	25	we	we	PRON
ejif-2047	344	26	use	use	VERB
ejif-2047	344	27	bouvatier	bouvatier	NOUN
ejif-2047	344	28	et	et	PROPN
ejif-2047	344	29	al	al	PROPN
ejif-2047	344	30	.	.	PUNCT
ejif-2047	345	1	(	(	PUNCT
ejif-2047	345	2	2014	2014	NUM
ejif-2047	345	3	)	)	PUNCT
ejif-2047	345	4	’s	’	VERB
ejif-2047	346	1	[	[	X
ejif-2047	346	2	16	16	NUM
ejif-2047	346	3	]	]	PUNCT
ejif-2047	346	4	regression	regression	NOUN
ejif-2047	346	5	model	model	NOUN
ejif-2047	346	6	that	that	PRON
ejif-2047	346	7	allows	allow	VERB
ejif-2047	346	8	for	for	ADP
ejif-2047	346	9	dynamic	dynamic	ADJ
ejif-2047	346	10	adjustments	adjustment	NOUN
ejif-2047	346	11	of	of	ADP
ejif-2047	346	12	loan	loan	NOUN
ejif-2047	346	13	loss	loss	NOUN
ejif-2047	346	14	provisions	provision	NOUN
ejif-2047	346	15	.	.	PUNCT
ejif-2047	347	1	we	we	PRON
ejif-2047	347	2	apply	apply	VERB
ejif-2047	347	3	the	the	DET
ejif-2047	347	4	generalized	generalize	VERB
ejif-2047	347	5	-	-	PUNCT
ejif-2047	347	6	method	method	NOUN
ejif-2047	347	7	-	-	PUNCT
ejif-2047	347	8	of	of	ADP
ejif-2047	347	9	-	-	PUNCT
ejif-2047	347	10	moments	moment	NOUN
ejif-2047	347	11	country	country	NOUN
ejif-2047	347	12	investor	investor	NOUN
ejif-2047	347	13	protection	protection	PROPN
ejif-2047	347	14	index	index	PROPN
ejif-2047	347	15	’s	’s	PART
ejif-2047	347	16	mean	mean	ADJ
ejif-2047	347	17	official	official	ADJ
ejif-2047	347	18	supervisory	supervisory	ADJ
ejif-2047	347	19	power	power	NOUN
ejif-2047	347	20	index	index	NOUN
ejif-2047	347	21	private	private	ADJ
ejif-2047	347	22	monitoring	monitoring	NOUN
ejif-2047	347	23	index	index	NOUN
ejif-2047	347	24	bahrain	bahrain	NOUN
ejif-2047	347	25	4,7	4,7	NOUN
ejif-2047	347	26	11	11	NUM
ejif-2047	347	27	10	10	NUM
ejif-2047	347	28	egypt	egypt	PROPN
ejif-2047	347	29	3,55	3,55	ADV
ejif-2047	347	30	11	11	NUM
ejif-2047	347	31	7	7	NUM
ejif-2047	347	32	iran	iran	PROPN
ejif-2047	347	33	3,08	3,08	PROPN
ejif-2047	347	34	n.a	n.a	PROPN
ejif-2047	347	35	n.a	n.a	PROPN
ejif-2047	347	36	jordan	jordan	PROPN
ejif-2047	347	37	3	3	NUM
ejif-2047	347	38	14	14	NUM
ejif-2047	347	39	8	8	NUM
ejif-2047	347	40	kuwait	kuwait	NOUN
ejif-2047	347	41	5	5	NUM
ejif-2047	347	42	11	11	NUM
ejif-2047	347	43	8	8	NUM
ejif-2047	347	44	lebanon	lebanon	PROPN
ejif-2047	347	45	5	5	NUM
ejif-2047	347	46	7	7	NUM
ejif-2047	347	47	7	7	NUM
ejif-2047	347	48	malta	malta	PROPN
ejif-2047	347	49	5,7	5,7	NUM
ejif-2047	347	50	12	12	NUM
ejif-2047	347	51	8	8	NUM
ejif-2047	347	52	morocco	morocco	NOUN
ejif-2047	347	53	3,24	3,24	NUM
ejif-2047	347	54	6	6	NUM
ejif-2047	347	55	9	9	NUM
ejif-2047	347	56	oman	oman	NOUN
ejif-2047	347	57	5	5	NUM
ejif-2047	347	58	13	13	NUM
ejif-2047	347	59	7	7	NUM
ejif-2047	347	60	palestine	palestine	NOUN
ejif-2047	347	61	5,3	5,3	NUM
ejif-2047	347	62	9	9	NUM
ejif-2047	347	63	8	8	NUM
ejif-2047	347	64	qatar	qatar	NOUN
ejif-2047	347	65	4,3	4,3	NUM
ejif-2047	347	66	9	9	NUM
ejif-2047	347	67	7	7	NUM
ejif-2047	347	68	saudi	saudi	PROPN
ejif-2047	347	69	arabia	arabia	PROPN
ejif-2047	347	70	6,32	6,32	NUM
ejif-2047	348	1	n.a	n.a	PROPN
ejif-2047	348	2	n.a	n.a	PROPN
ejif-2047	348	3	tunisia	tunisia	PROPN
ejif-2047	348	4	4,7	4,7	NOUN
ejif-2047	348	5	9	9	NUM
ejif-2047	348	6	7	7	NUM
ejif-2047	348	7	uae	uae	PROPN
ejif-2047	348	8	4	4	NUM
ejif-2047	348	9	9	9	NUM
ejif-2047	348	10	7	7	NUM
ejif-2047	348	11	yemen	yemen	PROPN
ejif-2047	348	12	4	4	NUM
ejif-2047	348	13	12	12	NUM
ejif-2047	348	14	6	6	NUM
ejif-2047	348	15	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2047	348	16	(	(	PUNCT
ejif-2047	348	17	gmm	gmm	NOUN
ejif-2047	348	18	)	)	PUNCT
ejif-2047	348	19	estimators	estimator	NOUN
ejif-2047	348	20	appropriate	appropriate	ADJ
ejif-2047	348	21	for	for	ADP
ejif-2047	348	22	dynamic	dynamic	ADJ
ejif-2047	348	23	models	model	NOUN
ejif-2047	348	24	of	of	ADP
ejif-2047	348	25	panel	panel	NOUN
ejif-2047	348	26	data	datum	NOUN
ejif-2047	348	27	.	.	PUNCT
ejif-2047	349	1	the	the	DET
ejif-2047	349	2	panel	panel	NOUN
ejif-2047	349	3	estimator	estimator	NOUN
ejif-2047	349	4	controls	control	VERB
ejif-2047	349	5	for	for	ADP
ejif-2047	349	6	potential	potential	ADJ
ejif-2047	349	7	endogeneity	endogeneity	NOUN
ejif-2047	349	8	using	use	VERB
ejif-2047	349	9	instruments	instrument	NOUN
ejif-2047	349	10	applied	apply	VERB
ejif-2047	349	11	to	to	ADP
ejif-2047	349	12	the	the	DET
ejif-2047	349	13	lagged	lag	VERB
ejif-2047	349	14	dependent	dependent	ADJ
ejif-2047	349	15	variable	variable	NOUN
ejif-2047	349	16	.	.	PUNCT
ejif-2047	350	1	we	we	PRON
ejif-2047	350	2	present	present	VERB
ejif-2047	350	3	in	in	ADP
ejif-2047	350	4	table	table	NOUN
ejif-2047	350	5	2	2	NUM
ejif-2047	350	6	descriptive	descriptive	ADJ
ejif-2047	350	7	statistics	statistic	NOUN
ejif-2047	350	8	of	of	ADP
ejif-2047	350	9	both	both	DET
ejif-2047	350	10	bank	bank	NOUN
ejif-2047	350	11	characteristics	characteristic	NOUN
ejif-2047	350	12	and	and	CCONJ
ejif-2047	350	13	macroeconomic	macroeconomic	ADJ
ejif-2047	350	14	variables	variable	NOUN
ejif-2047	350	15	used	use	VERB
ejif-2047	350	16	for	for	ADP
ejif-2047	350	17	the	the	DET
ejif-2047	350	18	income	income	NOUN
ejif-2047	350	19	smoothing	smooth	VERB
ejif-2047	350	20	test	test	NOUN
ejif-2047	350	21	.	.	PUNCT
ejif-2047	351	1	across	across	ADP
ejif-2047	351	2	all	all	DET
ejif-2047	351	3	sample	sample	NOUN
ejif-2047	351	4	countries	country	NOUN
ejif-2047	351	5	,	,	PUNCT
ejif-2047	351	6	the	the	DET
ejif-2047	351	7	mean	mean	NOUN
ejif-2047	351	8	of	of	ADP
ejif-2047	351	9	loan	loan	NOUN
ejif-2047	351	10	loss	loss	NOUN
ejif-2047	351	11	provisions	provision	NOUN
ejif-2047	351	12	is	be	AUX
ejif-2047	351	13	0.38	0.38	NUM
ejif-2047	351	14	%	%	NOUN
ejif-2047	351	15	and	and	CCONJ
ejif-2047	351	16	the	the	DET
ejif-2047	351	17	mean	mean	NOUN
ejif-2047	351	18	of	of	ADP
ejif-2047	351	19	earnings	earning	NOUN
ejif-2047	351	20	before	before	ADP
ejif-2047	351	21	taxes	taxis	NOUN
ejif-2047	351	22	and	and	CCONJ
ejif-2047	351	23	provisions	provision	NOUN
ejif-2047	351	24	is	be	AUX
ejif-2047	351	25	2.22	2.22	NUM
ejif-2047	351	26	%	%	NOUN
ejif-2047	351	27	.	.	PUNCT
ejif-2047	352	1	regression	regression	NOUN
ejif-2047	352	2	results	result	NOUN
ejif-2047	352	3	reported	report	VERB
ejif-2047	352	4	in	in	ADP
ejif-2047	352	5	table	table	NOUN
ejif-2047	352	6	8	8	NUM
ejif-2047	352	7	for	for	ADP
ejif-2047	352	8	specifications	specification	NOUN
ejif-2047	352	9	(	(	PUNCT
ejif-2047	352	10	a	a	PRON
ejif-2047	352	11	,	,	PUNCT
ejif-2047	352	12	b	b	NOUN
ejif-2047	352	13	,	,	PUNCT
ejif-2047	352	14	c	c	NOUN
ejif-2047	352	15	,	,	PUNCT
ejif-2047	352	16	e	e	NOUN
ejif-2047	352	17	and	and	CCONJ
ejif-2047	352	18	f	f	X
ejif-2047	352	19	)	)	PUNCT
ejif-2047	352	20	show	show	VERB
ejif-2047	352	21	positive	positive	ADJ
ejif-2047	352	22	and	and	CCONJ
ejif-2047	352	23	significant	significant	ADJ
ejif-2047	352	24	(	(	PUNCT
ejif-2047	352	25	at	at	ADP
ejif-2047	352	26	1	1	NUM
ejif-2047	352	27	%	%	NOUN
ejif-2047	352	28	level	level	NOUN
ejif-2047	352	29	)	)	PUNCT
ejif-2047	352	30	coefficient	coefficient	NOUN
ejif-2047	352	31	on	on	ADP
ejif-2047	352	32	the	the	DET
ejif-2047	352	33	earnings	earning	NOUN
ejif-2047	352	34	before	before	ADP
ejif-2047	352	35	taxes	taxis	NOUN
ejif-2047	352	36	and	and	CCONJ
ejif-2047	352	37	loan	loan	NOUN
ejif-2047	352	38	loss	loss	NOUN
ejif-2047	352	39	provisions	provision	NOUN
ejif-2047	352	40	(	(	PUNCT
ejif-2047	352	41	ebtp	ebtp	PROPN
ejif-2047	352	42	)	)	PUNCT
ejif-2047	352	43	.	.	PUNCT
ejif-2047	353	1	this	this	DET
ejif-2047	353	2	finding	finding	NOUN
ejif-2047	353	3	indicates	indicate	VERB
ejif-2047	353	4	that	that	SCONJ
ejif-2047	353	5	banks	bank	NOUN
ejif-2047	353	6	in	in	ADP
ejif-2047	353	7	mena	mena	PROPN
ejif-2047	353	8	countries	countries	PROPN
ejif-2047	353	9	use	use	VERB
ejif-2047	353	10	discretionary	discretionary	ADJ
ejif-2047	353	11	loan	loan	NOUN
ejif-2047	353	12	loss	loss	NOUN
ejif-2047	353	13	provisions	provision	NOUN
ejif-2047	353	14	to	to	PART
ejif-2047	353	15	smooth	smooth	VERB
ejif-2047	353	16	their	their	PRON
ejif-2047	353	17	incomes	income	NOUN
ejif-2047	353	18	,	,	PUNCT
ejif-2047	353	19	they	they	PRON
ejif-2047	353	20	play	play	VERB
ejif-2047	353	21	down	down	ADP
ejif-2047	353	22	(	(	PUNCT
ejif-2047	353	23	exaggerate	exaggerate	VERB
ejif-2047	353	24	)	)	PUNCT
ejif-2047	353	25	provisions	provision	NOUN
ejif-2047	353	26	when	when	SCONJ
ejif-2047	353	27	earnings	earning	NOUN
ejif-2047	353	28	are	be	AUX
ejif-2047	353	29	expected	expect	VERB
ejif-2047	353	30	to	to	PART
ejif-2047	353	31	be	be	AUX
ejif-2047	353	32	low	low	ADJ
ejif-2047	353	33	(	(	PUNCT
ejif-2047	353	34	high	high	ADJ
ejif-2047	353	35	)	)	PUNCT
ejif-2047	353	36	.	.	PUNCT
ejif-2047	354	1	further	far	ADV
ejif-2047	354	2	,	,	PUNCT
ejif-2047	354	3	equity	equity	NOUN
ejif-2047	354	4	to	to	ADP
ejif-2047	354	5	total	total	ADJ
ejif-2047	354	6	assets	asset	NOUN
ejif-2047	354	7	ratio	ratio	NOUN
ejif-2047	354	8	is	be	AUX
ejif-2047	354	9	found	find	VERB
ejif-2047	354	10	to	to	PART
ejif-2047	354	11	have	have	VERB
ejif-2047	354	12	a	a	DET
ejif-2047	354	13	negative	negative	ADJ
ejif-2047	354	14	and	and	CCONJ
ejif-2047	354	15	significant	significant	ADJ
ejif-2047	354	16	coefficient	coefficient	NOUN
ejif-2047	354	17	at	at	ADP
ejif-2047	354	18	1	1	NUM
ejif-2047	354	19	%	%	NOUN
ejif-2047	354	20	level	level	NOUN
ejif-2047	354	21	in	in	ADP
ejif-2047	354	22	all	all	DET
ejif-2047	354	23	specifications	specification	NOUN
ejif-2047	354	24	(	(	PUNCT
ejif-2047	354	25	table	table	NOUN
ejif-2047	354	26	8)	8)	NUM
ejif-2047	354	27	,	,	PUNCT
ejif-2047	354	28	implying	imply	VERB
ejif-2047	354	29	that	that	SCONJ
ejif-2047	354	30	mena	mena	PROPN
ejif-2047	354	31	banks	bank	NOUN
ejif-2047	354	32	use	use	VERB
ejif-2047	354	33	loan	loan	NOUN
ejif-2047	354	34	loss	loss	NOUN
ejif-2047	354	35	provisions	provision	NOUN
ejif-2047	354	36	for	for	ADP
ejif-2047	354	37	capital	capital	NOUN
ejif-2047	354	38	management	management	NOUN
ejif-2047	354	39	objective	objective	NOUN
ejif-2047	354	40	.	.	PUNCT
ejif-2047	355	1	these	these	DET
ejif-2047	355	2	results	result	NOUN
ejif-2047	355	3	are	be	AUX
ejif-2047	355	4	consistent	consistent	ADJ
ejif-2047	355	5	with	with	ADP
ejif-2047	355	6	the	the	DET
ejif-2047	355	7	majority	majority	NOUN
ejif-2047	355	8	of	of	ADP
ejif-2047	355	9	academic	academic	ADJ
ejif-2047	355	10	evidence	evidence	NOUN
ejif-2047	355	11	pertaining	pertain	VERB
ejif-2047	355	12	that	that	SCONJ
ejif-2047	355	13	commercial	commercial	ADJ
ejif-2047	355	14	banks	bank	NOUN
ejif-2047	355	15	in	in	ADV
ejif-2047	355	16	all	all	ADV
ejif-2047	355	17	over	over	ADP
ejif-2047	355	18	the	the	DET
ejif-2047	355	19	world	world	NOUN
ejif-2047	355	20	manipulate	manipulate	PROPN
ejif-2047	355	21	loan	loan	NOUN
ejif-2047	355	22	loss	loss	NOUN
ejif-2047	355	23	provisions	provision	NOUN
ejif-2047	355	24	for	for	ADP
ejif-2047	355	25	the	the	DET
ejif-2047	355	26	purpose	purpose	NOUN
ejif-2047	355	27	of	of	ADP
ejif-2047	355	28	income	income	NOUN
ejif-2047	355	29	smoothing	smoothing	NOUN
ejif-2047	355	30	and	and	CCONJ
ejif-2047	355	31	capital	capital	NOUN
ejif-2047	355	32	management	management	NOUN
ejif-2047	355	33	(	(	PUNCT
ejif-2047	355	34	anandarajan	anandarajan	NOUN
ejif-2047	355	35	et	et	PROPN
ejif-2047	355	36	al	al	PROPN
ejif-2047	355	37	.	.	PROPN
ejif-2047	355	38	,	,	PUNCT
ejif-2047	355	39	2007	2007	NUM
ejif-2047	355	40	;	;	PUNCT
ejif-2047	355	41	taktak	taktak	NOUN
ejif-2047	355	42	et	et	PROPN
ejif-2047	355	43	al	al	PROPN
ejif-2047	355	44	.	.	PROPN
ejif-2047	355	45	,	,	PUNCT
ejif-2047	355	46	2010	2010	NUM
ejif-2047	355	47	;	;	PUNCT
ejif-2047	355	48	ben	ben	PROPN
ejif-2047	355	49	othman	othman	PROPN
ejif-2047	355	50	and	and	CCONJ
ejif-2047	355	51	mersni	mersni	NOUN
ejif-2047	355	52	,	,	PUNCT
ejif-2047	355	53	2014	2014	NUM
ejif-2047	355	54	;	;	PUNCT
ejif-2047	355	55	curcio	curcio	NOUN
ejif-2047	355	56	and	and	CCONJ
ejif-2047	355	57	hasan	hasan	PROPN
ejif-2047	355	58	,	,	PUNCT
ejif-2047	355	59	2015	2015	NUM
ejif-2047	355	60	)	)	PUNCT
ejif-2047	356	1	[	[	X
ejif-2047	356	2	9	9	NUM
ejif-2047	356	3	,	,	PUNCT
ejif-2047	356	4	64	64	NUM
ejif-2047	356	5	,	,	PUNCT
ejif-2047	356	6	13	13	NUM
ejif-2047	356	7	&	&	CCONJ
ejif-2047	356	8	25	25	NUM
ejif-2047	356	9	]	]	PUNCT
ejif-2047	356	10	.	.	PUNCT
ejif-2047	357	1	regarding	regard	VERB
ejif-2047	357	2	the	the	DET
ejif-2047	357	3	non	non	ADJ
ejif-2047	357	4	-	-	ADJ
ejif-2047	357	5	discretionary	discretionary	ADJ
ejif-2047	357	6	component	component	NOUN
ejif-2047	357	7	of	of	ADP
ejif-2047	357	8	loan	loan	NOUN
ejif-2047	357	9	loss	loss	NOUN
ejif-2047	357	10	provisions	provision	NOUN
ejif-2047	357	11	,	,	PUNCT
ejif-2047	357	12	data	datum	NOUN
ejif-2047	357	13	reveals	reveal	VERB
ejif-2047	357	14	that	that	SCONJ
ejif-2047	357	15	the	the	DET
ejif-2047	357	16	lagged	lag	VERB
ejif-2047	357	17	dependent	dependent	ADJ
ejif-2047	357	18	variable	variable	NOUN
ejif-2047	357	19	(	(	PUNCT
ejif-2047	357	20	llpt-1	llpt-1	PROPN
ejif-2047	357	21	)	)	PUNCT
ejif-2047	357	22	is	be	AUX
ejif-2047	357	23	positively	positively	ADV
ejif-2047	357	24	significant	significant	ADJ
ejif-2047	357	25	which	which	PRON
ejif-2047	357	26	indicates	indicate	VERB
ejif-2047	357	27	that	that	SCONJ
ejif-2047	357	28	banks	bank	NOUN
ejif-2047	357	29	dynamically	dynamically	ADV
ejif-2047	357	30	adjust	adjust	VERB
ejif-2047	357	31	their	their	PRON
ejif-2047	357	32	provisions	provision	NOUN
ejif-2047	357	33	according	accord	VERB
ejif-2047	357	34	to	to	ADP
ejif-2047	357	35	the	the	DET
ejif-2047	357	36	credit	credit	NOUN
ejif-2047	357	37	risk	risk	NOUN
ejif-2047	357	38	level	level	NOUN
ejif-2047	357	39	and	and	CCONJ
ejif-2047	357	40	macroeconomic	macroeconomic	ADJ
ejif-2047	357	41	conditions	condition	NOUN
ejif-2047	357	42	to	to	PART
ejif-2047	357	43	cover	cover	VERB
ejif-2047	357	44	future	future	ADJ
ejif-2047	357	45	potential	potential	ADJ
ejif-2047	357	46	losses	loss	NOUN
ejif-2047	357	47	.	.	PUNCT
ejif-2047	358	1	therewith	therewith	VERB
ejif-2047	358	2	the	the	DET
ejif-2047	358	3	coefficient	coefficient	NOUN
ejif-2047	358	4	of	of	ADP
ejif-2047	358	5	non	non	ADJ
ejif-2047	358	6	-	-	ADJ
ejif-2047	358	7	performing	performing	ADJ
ejif-2047	358	8	loans	loan	NOUN
ejif-2047	358	9	capturing	capture	VERB
ejif-2047	358	10	the	the	DET
ejif-2047	358	11	credit	credit	NOUN
ejif-2047	358	12	risk	risk	NOUN
ejif-2047	358	13	is	be	AUX
ejif-2047	358	14	positive	positive	ADJ
ejif-2047	358	15	and	and	CCONJ
ejif-2047	358	16	significant	significant	ADJ
ejif-2047	358	17	.	.	PUNCT
ejif-2047	359	1	gdp	gdp	NOUN
ejif-2047	359	2	growth	growth	NOUN
ejif-2047	359	3	coefficient	coefficient	NOUN
ejif-2047	359	4	is	be	AUX
ejif-2047	359	5	negative	negative	ADJ
ejif-2047	359	6	and	and	CCONJ
ejif-2047	359	7	significant	significant	ADJ
ejif-2047	359	8	at	at	ADP
ejif-2047	359	9	1	1	NUM
ejif-2047	359	10	%	%	NOUN
ejif-2047	359	11	level	level	NOUN
ejif-2047	359	12	.	.	PUNCT
ejif-2047	360	1	concerning	concern	VERB
ejif-2047	360	2	the	the	DET
ejif-2047	360	3	listing	list	VERB
ejif-2047	360	4	status	status	NOUN
ejif-2047	360	5	of	of	ADP
ejif-2047	360	6	banks	bank	NOUN
ejif-2047	360	7	,	,	PUNCT
ejif-2047	360	8	specification	specification	NOUN
ejif-2047	360	9	(	(	PUNCT
ejif-2047	360	10	b	b	NOUN
ejif-2047	360	11	)	)	PUNCT
ejif-2047	360	12	in	in	ADP
ejif-2047	360	13	table	table	NOUN
ejif-2047	360	14	8	8	NUM
ejif-2047	360	15	shows	show	VERB
ejif-2047	360	16	a	a	DET
ejif-2047	360	17	negative	negative	ADJ
ejif-2047	360	18	and	and	CCONJ
ejif-2047	360	19	significant	significant	ADJ
ejif-2047	360	20	coefficient	coefficient	NOUN
ejif-2047	360	21	of	of	ADP
ejif-2047	360	22	the	the	DET
ejif-2047	360	23	interaction	interaction	NOUN
ejif-2047	360	24	term	term	NOUN
ejif-2047	360	25	(	(	PUNCT
ejif-2047	360	26	listed*ebtp	listed*ebtp	ADJ
ejif-2047	360	27	)	)	PUNCT
ejif-2047	360	28	implying	imply	VERB
ejif-2047	360	29	that	that	SCONJ
ejif-2047	360	30	listed	list	VERB
ejif-2047	360	31	banks	bank	NOUN
ejif-2047	360	32	use	use	VERB
ejif-2047	360	33	less	less	ADJ
ejif-2047	360	34	loan	loan	NOUN
ejif-2047	360	35	loss	loss	NOUN
ejif-2047	360	36	provisions	provision	NOUN
ejif-2047	360	37	for	for	ADP
ejif-2047	360	38	income	income	NOUN
ejif-2047	360	39	smoothing	smoothing	NOUN
ejif-2047	360	40	.	.	PUNCT
ejif-2047	361	1	consequently	consequently	ADV
ejif-2047	361	2	,	,	PUNCT
ejif-2047	361	3	we	we	PRON
ejif-2047	361	4	deem	deem	VERB
ejif-2047	361	5	that	that	SCONJ
ejif-2047	361	6	unlisted	unlisted	ADJ
ejif-2047	361	7	banks	bank	NOUN
ejif-2047	361	8	engage	engage	VERB
ejif-2047	361	9	more	more	ADV
ejif-2047	361	10	aggressively	aggressively	ADV
ejif-2047	361	11	in	in	ADP
ejif-2047	361	12	earnings	earning	NOUN
ejif-2047	361	13	management	management	NOUN
ejif-2047	361	14	than	than	ADP
ejif-2047	361	15	listed	list	VERB
ejif-2047	361	16	banks	bank	NOUN
ejif-2047	361	17	.	.	PUNCT
ejif-2047	362	1	this	this	DET
ejif-2047	362	2	finding	finding	NOUN
ejif-2047	362	3	contradicts	contradict	VERB
ejif-2047	362	4	the	the	DET
ejif-2047	362	5	common	common	ADJ
ejif-2047	362	6	opinion	opinion	NOUN
ejif-2047	362	7	that	that	PRON
ejif-2047	362	8	publicly	publicly	ADV
ejif-2047	362	9	traded	trade	VERB
ejif-2047	362	10	banks	bank	NOUN
ejif-2047	362	11	have	have	VERB
ejif-2047	362	12	more	more	ADJ
ejif-2047	362	13	incentives	incentive	NOUN
ejif-2047	362	14	for	for	SCONJ
ejif-2047	362	15	income	income	NOUN
ejif-2047	362	16	smoothing	smooth	VERB
ejif-2047	362	17	to	to	PART
ejif-2047	362	18	signal	signal	VERB
ejif-2047	362	19	their	their	PRON
ejif-2047	362	20	private	private	ADJ
ejif-2047	362	21	information	information	NOUN
ejif-2047	362	22	about	about	ADP
ejif-2047	362	23	future	future	ADJ
ejif-2047	362	24	bank	bank	NOUN
ejif-2047	362	25	prospects	prospect	NOUN
ejif-2047	362	26	(	(	PUNCT
ejif-2047	362	27	beatty	beatty	PROPN
ejif-2047	362	28	et	et	PROPN
ejif-2047	362	29	al	al	PROPN
ejif-2047	362	30	.	.	PROPN
ejif-2047	362	31	,	,	PUNCT
ejif-2047	362	32	2002	2002	NUM
ejif-2047	362	33	;	;	PUNCT
ejif-2047	362	34	anandarajan	anandarajan	PROPN
ejif-2047	362	35	et	et	PROPN
ejif-2047	362	36	al	al	PROPN
ejif-2047	362	37	.	.	PROPN
ejif-2047	362	38	,	,	PUNCT
ejif-2047	362	39	2007	2007	NUM
ejif-2047	362	40	)	)	PUNCT
ejif-2047	363	1	[	[	X
ejif-2047	363	2	11	11	NUM
ejif-2047	363	3	&	&	CCONJ
ejif-2047	363	4	9	9	NUM
ejif-2047	363	5	]	]	PUNCT
ejif-2047	363	6	.	.	PUNCT
ejif-2047	364	1	a	a	DET
ejif-2047	364	2	plausible	plausible	ADJ
ejif-2047	364	3	explanation	explanation	NOUN
ejif-2047	364	4	is	be	AUX
ejif-2047	364	5	that	that	SCONJ
ejif-2047	364	6	relatively	relatively	ADV
ejif-2047	364	7	to	to	ADP
ejif-2047	364	8	unlisted	unliste	VERB
ejif-2047	364	9	banks	bank	NOUN
ejif-2047	364	10	,	,	PUNCT
ejif-2047	364	11	listed	list	VERB
ejif-2047	364	12	banks	bank	NOUN
ejif-2047	364	13	in	in	ADP
ejif-2047	364	14	mena	mena	PROPN
ejif-2047	364	15	countries	country	NOUN
ejif-2047	364	16	are	be	AUX
ejif-2047	364	17	more	more	ADV
ejif-2047	364	18	monitored	monitor	VERB
ejif-2047	364	19	by	by	ADP
ejif-2047	364	20	regulators	regulator	NOUN
ejif-2047	364	21	and	and	CCONJ
ejif-2047	364	22	official	official	ADJ
ejif-2047	364	23	supervisions	supervision	NOUN
ejif-2047	364	24	authority	authority	NOUN
ejif-2047	364	25	.	.	PUNCT
ejif-2047	365	1	extensive	extensive	ADJ
ejif-2047	365	2	supervision	supervision	NOUN
ejif-2047	365	3	and	and	CCONJ
ejif-2047	365	4	scrutiny	scrutiny	NOUN
ejif-2047	365	5	reduce	reduce	VERB
ejif-2047	365	6	thereby	thereby	ADV
ejif-2047	365	7	incentives	incentive	VERB
ejif-2047	365	8	to	to	PART
ejif-2047	365	9	manage	manage	VERB
ejif-2047	365	10	earnings	earning	NOUN
ejif-2047	365	11	and	and	CCONJ
ejif-2047	365	12	improve	improve	VERB
ejif-2047	365	13	table	table	NOUN
ejif-2047	365	14	6	6	NUM
ejif-2047	365	15	:	:	PUNCT
ejif-2047	365	16	regression	regression	NOUN
ejif-2047	365	17	results	result	NOUN
ejif-2047	365	18	for	for	ADP
ejif-2047	365	19	the	the	DET
ejif-2047	365	20	earnings	earning	NOUN
ejif-2047	365	21	persistence	persistence	NOUN
ejif-2047	365	22	test	test	NOUN
ejif-2047	365	23	(	(	PUNCT
ejif-2047	365	24	ebt	ebt	PROPN
ejif-2047	365	25	t	t	PROPN
ejif-2047	365	26	)	)	PUNCT
ejif-2047	365	27	(	(	PUNCT
ejif-2047	365	28	a	a	X
ejif-2047	365	29	)	)	PUNCT
ejif-2047	365	30	(	(	PUNCT
ejif-2047	365	31	b	b	X
ejif-2047	365	32	)	)	PUNCT
ejif-2047	365	33	(	(	PUNCT
ejif-2047	365	34	c	c	X
ejif-2047	365	35	)	)	PUNCT
ejif-2047	365	36	(	(	PUNCT
ejif-2047	365	37	d	d	X
ejif-2047	365	38	)	)	PUNCT
ejif-2047	365	39	(	(	PUNCT
ejif-2047	365	40	e	e	NOUN
ejif-2047	365	41	)	)	PUNCT
ejif-2047	365	42	(	(	PUNCT
ejif-2047	365	43	f	f	X
ejif-2047	365	44	)	)	PUNCT
ejif-2047	365	45	(	(	PUNCT
ejif-2047	365	46	g	g	NOUN
ejif-2047	365	47	)	)	PUNCT
ejif-2047	365	48	(	(	PUNCT
ejif-2047	365	49	h	h	NOUN
ejif-2047	365	50	)	)	PUNCT
ejif-2047	365	51	(	(	PUNCT
ejif-2047	365	52	i	i	NOUN
ejif-2047	365	53	)	)	PUNCT
ejif-2047	365	54	(	(	PUNCT
ejif-2047	365	55	j	j	NOUN
ejif-2047	365	56	)	)	PUNCT
ejif-2047	365	57	intercept	intercept	NOUN
ejif-2047	365	58	-0.0113	-0.0113	PROPN
ejif-2047	365	59	(	(	PUNCT
ejif-2047	365	60	-2.27	-2.27	ADJ
ejif-2047	365	61	)	)	PUNCT
ejif-2047	365	62	*	*	PUNCT
ejif-2047	366	1	*	*	PUNCT
ejif-2047	366	2	-0.01	-0.01	NUM
ejif-2047	366	3	(	(	PUNCT
ejif-2047	366	4	-1.95	-1.95	NOUN
ejif-2047	366	5	)	)	PUNCT
ejif-2047	366	6	*	*	PUNCT
ejif-2047	366	7	-0.0076	-0.0076	PROPN
ejif-2047	366	8	(	(	PUNCT
ejif-2047	366	9	-1.53	-1.53	NOUN
ejif-2047	366	10	)	)	PUNCT
ejif-2047	366	11	-0.0082	-0.0082	NOUN
ejif-2047	366	12	(	(	PUNCT
ejif-2047	366	13	-1.67	-1.67	INTJ
ejif-2047	366	14	)	)	PUNCT
ejif-2047	366	15	*	*	PUNCT
ejif-2047	366	16	-0.0118	-0.0118	X
ejif-2047	367	1	(	(	PUNCT
ejif-2047	367	2	-2.41	-2.41	X
ejif-2047	367	3	)	)	PUNCT
ejif-2047	367	4	*	*	PUNCT
ejif-2047	367	5	*	*	PUNCT
ejif-2047	367	6	-0.0107	-0.0107	X
ejif-2047	367	7	(	(	PUNCT
ejif-2047	367	8	-2.20	-2.20	NUM
ejif-2047	367	9	)	)	PUNCT
ejif-2047	367	10	*	*	PUNCT
ejif-2047	367	11	*	*	PUNCT
ejif-2047	368	1	-0.0117	-0.0117	ADJ
ejif-2047	368	2	(	(	PUNCT
ejif-2047	368	3	-2.37	-2.37	NUM
ejif-2047	368	4	)	)	PUNCT
ejif-2047	368	5	*	*	PUNCT
ejif-2047	368	6	*	*	PUNCT
ejif-2047	368	7	-0.0090	-0.0090	NOUN
ejif-2047	368	8	(	(	PUNCT
ejif-2047	368	9	-1.83	-1.83	NUM
ejif-2047	368	10	)	)	PUNCT
ejif-2047	368	11	*	*	PUNCT
ejif-2047	368	12	-0.0095	-0.0095	NOUN
ejif-2047	368	13	(	(	PUNCT
ejif-2047	368	14	-1.94	-1.94	NOUN
ejif-2047	368	15	)	)	PUNCT
ejif-2047	368	16	*	*	PUNCT
ejif-2047	368	17	-0.0094	-0.0094	X
ejif-2047	368	18	(	(	PUNCT
ejif-2047	368	19	-1.93	-1.93	ADJ
ejif-2047	368	20	)	)	PUNCT
ejif-2047	368	21	*	*	PUNCT
ejif-2047	368	22	ebt(t-1	ebt(t-1	ADJ
ejif-2047	368	23	)	)	PUNCT
ejif-2047	368	24	0.5028	0.5028	NUM
ejif-2047	368	25	(	(	PUNCT
ejif-2047	368	26	21.95	21.95	NUM
ejif-2047	368	27	)	)	PUNCT
ejif-2047	368	28	*	*	PUNCT
ejif-2047	369	1	*	*	PUNCT
ejif-2047	369	2	*	*	PUNCT
ejif-2047	369	3	0.6066	0.6066	NUM
ejif-2047	369	4	(	(	PUNCT
ejif-2047	369	5	23.49	23.49	NUM
ejif-2047	369	6	)	)	PUNCT
ejif-2047	369	7	*	*	PUNCT
ejif-2047	370	1	*	*	PUNCT
ejif-2047	370	2	*	*	PUNCT
ejif-2047	370	3	0.3185	0.3185	NUM
ejif-2047	370	4	(	(	PUNCT
ejif-2047	370	5	8.33	8.33	NUM
ejif-2047	370	6	)	)	PUNCT
ejif-2047	370	7	*	*	PUNCT
ejif-2047	371	1	*	*	PUNCT
ejif-2047	371	2	*	*	PUNCT
ejif-2047	371	3	0.5026	0.5026	NUM
ejif-2047	371	4	(	(	PUNCT
ejif-2047	371	5	8.96	8.96	NUM
ejif-2047	371	6	)	)	PUNCT
ejif-2047	371	7	*	*	PUNCT
ejif-2047	372	1	*	*	PUNCT
ejif-2047	372	2	*	*	PUNCT
ejif-2047	372	3	0.2612	0.2612	NUM
ejif-2047	372	4	(	(	PUNCT
ejif-2047	372	5	7.21	7.21	NUM
ejif-2047	372	6	)	)	PUNCT
ejif-2047	372	7	*	*	PUNCT
ejif-2047	373	1	*	*	PUNCT
ejif-2047	373	2	*	*	PUNCT
ejif-2047	373	3	0.3833	0.3833	NUM
ejif-2047	373	4	(	(	PUNCT
ejif-2047	373	5	7.65	7.65	NUM
ejif-2047	373	6	)	)	PUNCT
ejif-2047	373	7	*	*	PUNCT
ejif-2047	374	1	*	*	PUNCT
ejif-2047	374	2	*	*	PUNCT
ejif-2047	374	3	0.5496	0.5496	NUM
ejif-2047	374	4	(	(	PUNCT
ejif-2047	374	5	22.70	22.70	NUM
ejif-2047	374	6	)	)	PUNCT
ejif-2047	374	7	*	*	PUNCT
ejif-2047	375	1	*	*	PUNCT
ejif-2047	375	2	*	*	X
ejif-2047	375	3	0.7216	0.7216	NUM
ejif-2047	375	4	(	(	PUNCT
ejif-2047	375	5	11.87	11.87	NUM
ejif-2047	375	6	)	)	PUNCT
ejif-2047	375	7	*	*	PUNCT
ejif-2047	376	1	*	*	PUNCT
ejif-2047	376	2	*	*	PUNCT
ejif-2047	376	3	0.6039	0.6039	NOUN
ejif-2047	376	4	(	(	PUNCT
ejif-2047	376	5	23.30	23.30	NUM
ejif-2047	376	6	)	)	PUNCT
ejif-2047	376	7	*	*	PUNCT
ejif-2047	377	1	*	*	PUNCT
ejif-2047	377	2	*	*	PUNCT
ejif-2047	377	3	0.4761	0.4761	NUM
ejif-2047	377	4	(	(	PUNCT
ejif-2047	377	5	10.76	10.76	NUM
ejif-2047	377	6	)	)	PUNCT
ejif-2047	377	7	*	*	PUNCT
ejif-2047	378	1	*	*	PUNCT
ejif-2047	378	2	*	*	PUNCT
ejif-2047	378	3	control	control	NOUN
ejif-2047	378	4	right*ebt	right*ebt	NOUN
ejif-2047	378	5	-0.3733	-0.3733	NOUN
ejif-2047	378	6	(	(	PUNCT
ejif-2047	378	7	-7.79	-7.79	X
ejif-2047	378	8	)	)	PUNCT
ejif-2047	378	9	*	*	PUNCT
ejif-2047	379	1	*	*	PUNCT
ejif-2047	379	2	*	*	PUNCT
ejif-2047	379	3	-0.2846	-0.2846	X
ejif-2047	379	4	(	(	PUNCT
ejif-2047	379	5	-4.57	-4.57	NUM
ejif-2047	379	6	)	)	PUNCT
ejif-2047	379	7	*	*	PUNCT
ejif-2047	380	1	*	*	PUNCT
ejif-2047	380	2	*	*	PUNCT
ejif-2047	380	3	-0.2158	-0.2158	X
ejif-2047	380	4	(	(	PUNCT
ejif-2047	380	5	-3.82	-3.82	NOUN
ejif-2047	380	6	)	)	PUNCT
ejif-2047	380	7	*	*	PUNCT
ejif-2047	381	1	*	*	PUNCT
ejif-2047	381	2	*	*	PUNCT
ejif-2047	381	3	-0.4005	-0.4005	NOUN
ejif-2047	381	4	(	(	PUNCT
ejif-2047	381	5	-8.07	-8.07	NOUN
ejif-2047	381	6	)	)	PUNCT
ejif-2047	381	7	*	*	PUNCT
ejif-2047	381	8	*	*	PUNCT
ejif-2047	381	9	*	*	NOUN
ejif-2047	381	10	-0.3920	-0.3920	NOUN
ejif-2047	381	11	(	(	PUNCT
ejif-2047	381	12	-7.75	-7.75	NOUN
ejif-2047	381	13	)	)	PUNCT
ejif-2047	381	14	*	*	PUNCT
ejif-2047	382	1	*	*	PUNCT
ejif-2047	382	2	*	*	PUNCT
ejif-2047	382	3	-0.2859	-0.2859	X
ejif-2047	382	4	(	(	PUNCT
ejif-2047	382	5	-5.34	-5.34	NOUN
ejif-2047	382	6	)	)	PUNCT
ejif-2047	382	7	*	*	PUNCT
ejif-2047	382	8	*	*	PUNCT
ejif-2047	382	9	*	*	PUNCT
ejif-2047	382	10	control	control	NOUN
ejif-2047	382	11	right	right	NOUN
ejif-2047	382	12	*	*	PUNCT
ejif-2047	382	13	state*ebt	state*ebt	PROPN
ejif-2047	382	14	-0.2609	-0.2609	X
ejif-2047	382	15	(	(	PUNCT
ejif-2047	382	16	-5.05	-5.05	NOUN
ejif-2047	382	17	)	)	PUNCT
ejif-2047	383	1	*	*	PUNCT
ejif-2047	383	2	*	*	PUNCT
ejif-2047	383	3	*	*	PUNCT
ejif-2047	383	4	listed	list	VERB
ejif-2047	383	5	0.0004	0.0004	NUM
ejif-2047	383	6	(	(	PUNCT
ejif-2047	383	7	0.28	0.28	NUM
ejif-2047	383	8	)	)	PUNCT
ejif-2047	383	9	0.001	0.001	NUM
ejif-2047	383	10	(	(	PUNCT
ejif-2047	383	11	0.67	0.67	NUM
ejif-2047	383	12	)	)	PUNCT
ejif-2047	383	13	listed*ebt	listed*ebt	NOUN
ejif-2047	383	14	0.2501	0.2501	NUM
ejif-2047	383	15	(	(	PUNCT
ejif-2047	383	16	5.72	5.72	NUM
ejif-2047	383	17	)	)	PUNCT
ejif-2047	383	18	*	*	PUNCT
ejif-2047	384	1	*	*	PUNCT
ejif-2047	384	2	*	*	PUNCT
ejif-2047	384	3	0.1075	0.1075	NUM
ejif-2047	384	4	(	(	PUNCT
ejif-2047	384	5	1.93	1.93	NUM
ejif-2047	384	6	)	)	PUNCT
ejif-2047	384	7	*	*	PUNCT
ejif-2047	384	8	islamic	islamic	PROPN
ejif-2047	384	9	-0.006	-0.006	PROPN
ejif-2047	384	10	(	(	PUNCT
ejif-2047	384	11	-3.44	-3.44	NUM
ejif-2047	384	12	)	)	PUNCT
ejif-2047	384	13	*	*	PUNCT
ejif-2047	384	14	*	*	PUNCT
ejif-2047	384	15	*	*	PUNCT
ejif-2047	384	16	-0.0038	-0.0038	NOUN
ejif-2047	384	17	(	(	PUNCT
ejif-2047	384	18	-2.12	-2.12	NOUN
ejif-2047	384	19	)	)	PUNCT
ejif-2047	384	20	*	*	NOUN
ejif-2047	384	21	*	*	PUNCT
ejif-2047	384	22	islamic*ebt	islamic*ebt	PROPN
ejif-2047	384	23	0.3625	0.3625	NUM
ejif-2047	384	24	(	(	PUNCT
ejif-2047	384	25	8.45	8.45	NUM
ejif-2047	384	26	)	)	PUNCT
ejif-2047	384	27	*	*	PUNCT
ejif-2047	385	1	*	*	PUNCT
ejif-2047	385	2	*	*	PUNCT
ejif-2047	385	3	0.2660	0.2660	NUM
ejif-2047	385	4	(	(	PUNCT
ejif-2047	385	5	5.14	5.14	NUM
ejif-2047	385	6	)	)	PUNCT
ejif-2047	385	7	*	*	PUNCT
ejif-2047	385	8	*	*	PUNCT
ejif-2047	385	9	*	*	PUNCT
ejif-2047	385	10	high	high	ADJ
ejif-2047	385	11	ipi	ipi	PROPN
ejif-2047	385	12	*	*	PUNCT
ejif-2047	385	13	ebt	ebt	PROPN
ejif-2047	385	14	-0.1183	-0.1183	PROPN
ejif-2047	385	15	(	(	PUNCT
ejif-2047	385	16	-2.09	-2.09	NUM
ejif-2047	385	17	)	)	PUNCT
ejif-2047	385	18	*	*	PUNCT
ejif-2047	385	19	*	*	PUNCT
ejif-2047	385	20	high	high	ADJ
ejif-2047	385	21	official*ebt	official*ebt	X
ejif-2047	385	22	0.0548	0.0548	NUM
ejif-2047	385	23	(	(	PUNCT
ejif-2047	385	24	1.16	1.16	NUM
ejif-2047	385	25	)	)	PUNCT
ejif-2047	385	26	high	high	ADJ
ejif-2047	385	27	private*ebt	private*ebt	NOUN
ejif-2047	385	28	0.1533	0.1533	NUM
ejif-2047	385	29	(	(	PUNCT
ejif-2047	385	30	3.62	3.62	NUM
ejif-2047	385	31	)	)	PUNCT
ejif-2047	385	32	*	*	PUNCT
ejif-2047	386	1	*	*	PUNCT
ejif-2047	386	2	*	*	PUNCT
ejif-2047	386	3	size	size	NOUN
ejif-2047	386	4	0.00035	0.00035	NUM
ejif-2047	386	5	(	(	PUNCT
ejif-2047	386	6	0.71	0.71	NUM
ejif-2047	386	7	)	)	PUNCT
ejif-2047	386	8	0.0004	0.0004	NUM
ejif-2047	386	9	(	(	PUNCT
ejif-2047	386	10	0.86	0.86	NUM
ejif-2047	386	11	)	)	PUNCT
ejif-2047	386	12	0.00006	0.00006	NUM
ejif-2047	386	13	(	(	PUNCT
ejif-2047	386	14	0.13	0.13	NUM
ejif-2047	386	15	)	)	PUNCT
ejif-2047	386	16	0.00023	0.00023	NUM
ejif-2047	386	17	(	(	PUNCT
ejif-2047	386	18	0.46	0.46	NUM
ejif-2047	386	19	)	)	PUNCT
ejif-2047	386	20	0.00073	0.00073	NUM
ejif-2047	386	21	(	(	PUNCT
ejif-2047	386	22	1.50	1.50	NUM
ejif-2047	386	23	)	)	PUNCT
ejif-2047	386	24	0.0007	0.0007	NUM
ejif-2047	386	25	(	(	PUNCT
ejif-2047	386	26	1.42	1.42	NUM
ejif-2047	386	27	)	)	PUNCT
ejif-2047	386	28	0.00052	0.00052	NUM
ejif-2047	386	29	(	(	PUNCT
ejif-2047	386	30	1.05	1.05	NUM
ejif-2047	386	31	)	)	PUNCT
ejif-2047	386	32	0.0003	0.0003	NUM
ejif-2047	386	33	(	(	PUNCT
ejif-2047	386	34	0.78	0.78	NUM
ejif-2047	386	35	)	)	PUNCT
ejif-2047	386	36	0.0004	0.0004	NUM
ejif-2047	386	37	(	(	PUNCT
ejif-2047	386	38	0.88	0.88	NUM
ejif-2047	386	39	)	)	PUNCT
ejif-2047	386	40	0.0003	0.0003	NUM
ejif-2047	386	41	(	(	PUNCT
ejif-2047	386	42	0.64	0.64	NUM
ejif-2047	386	43	)	)	PUNCT
ejif-2047	386	44	equity	equity	NOUN
ejif-2047	386	45	0.0387	0.0387	NUM
ejif-2047	386	46	(	(	PUNCT
ejif-2047	386	47	5.59	5.59	NUM
ejif-2047	386	48	)	)	PUNCT
ejif-2047	386	49	*	*	PUNCT
ejif-2047	387	1	*	*	PUNCT
ejif-2047	387	2	*	*	PUNCT
ejif-2047	387	3	0.0379	0.0379	NUM
ejif-2047	387	4	(	(	PUNCT
ejif-2047	387	5	5.60	5.60	NUM
ejif-2047	387	6	)	)	PUNCT
ejif-2047	387	7	*	*	PUNCT
ejif-2047	388	1	*	*	PUNCT
ejif-2047	388	2	*	*	X
ejif-2047	388	3	0.0400	0.0400	NUM
ejif-2047	388	4	(	(	PUNCT
ejif-2047	388	5	5.84	5.84	NUM
ejif-2047	388	6	)	)	PUNCT
ejif-2047	388	7	*	*	PUNCT
ejif-2047	389	1	*	*	PUNCT
ejif-2047	389	2	*	*	X
ejif-2047	389	3	0.0386	0.0386	NUM
ejif-2047	389	4	(	(	PUNCT
ejif-2047	389	5	5.69	5.69	NUM
ejif-2047	389	6	)	)	PUNCT
ejif-2047	389	7	*	*	PUNCT
ejif-2047	390	1	*	*	PUNCT
ejif-2047	390	2	*	*	PUNCT
ejif-2047	390	3	0.0382	0.0382	NUM
ejif-2047	390	4	(	(	PUNCT
ejif-2047	390	5	5.61	5.61	NUM
ejif-2047	390	6	)	)	PUNCT
ejif-2047	390	7	*	*	PUNCT
ejif-2047	391	1	*	*	PUNCT
ejif-2047	391	2	*	*	PUNCT
ejif-2047	391	3	0.0370	0.0370	NUM
ejif-2047	391	4	(	(	PUNCT
ejif-2047	391	5	5.47	5.47	NUM
ejif-2047	391	6	)	)	PUNCT
ejif-2047	391	7	*	*	PUNCT
ejif-2047	392	1	*	*	PUNCT
ejif-2047	392	2	*	*	X
ejif-2047	392	3	0.0409	0.0409	NUM
ejif-2047	392	4	(	(	PUNCT
ejif-2047	392	5	5.94	5.94	NUM
ejif-2047	392	6	)	)	PUNCT
ejif-2047	392	7	*	*	PUNCT
ejif-2047	393	1	*	*	PUNCT
ejif-2047	393	2	*	*	PUNCT
ejif-2047	393	3	0.0375	0.0375	NUM
ejif-2047	393	4	(	(	PUNCT
ejif-2047	393	5	5.54	5.54	NUM
ejif-2047	393	6	)	)	PUNCT
ejif-2047	393	7	*	*	PUNCT
ejif-2047	394	1	*	*	PUNCT
ejif-2047	394	2	*	*	PUNCT
ejif-2047	394	3	0.0373	0.0373	NUM
ejif-2047	394	4	(	(	PUNCT
ejif-2047	394	5	5.49	5.49	NUM
ejif-2047	394	6	)	)	PUNCT
ejif-2047	394	7	*	*	PUNCT
ejif-2047	395	1	*	*	PUNCT
ejif-2047	395	2	*	*	PUNCT
ejif-2047	395	3	0.0368	0.0368	NUM
ejif-2047	395	4	(	(	PUNCT
ejif-2047	395	5	5.45	5.45	NUM
ejif-2047	395	6	)	)	PUNCT
ejif-2047	395	7	*	*	PUNCT
ejif-2047	395	8	*	*	PUNCT
ejif-2047	395	9	*	*	PUNCT
ejif-2047	395	10	deposits	deposit	NOUN
ejif-2047	395	11	0.0042	0.0042	NUM
ejif-2047	395	12	(	(	PUNCT
ejif-2047	395	13	2.38	2.38	NUM
ejif-2047	395	14	)	)	PUNCT
ejif-2047	395	15	*	*	PUNCT
ejif-2047	396	1	*	*	PUNCT
ejif-2047	396	2	0.0038	0.0038	NUM
ejif-2047	396	3	(	(	PUNCT
ejif-2047	396	4	2.23	2.23	NUM
ejif-2047	396	5	)	)	PUNCT
ejif-2047	396	6	*	*	PUNCT
ejif-2047	397	1	*	*	PUNCT
ejif-2047	397	2	0.0037	0.0037	NUM
ejif-2047	397	3	(	(	PUNCT
ejif-2047	397	4	2.11	2.11	NUM
ejif-2047	397	5	)	)	PUNCT
ejif-2047	397	6	*	*	PUNCT
ejif-2047	398	1	*	*	PUNCT
ejif-2047	398	2	0.0036	0.0036	NUM
ejif-2047	398	3	(	(	PUNCT
ejif-2047	398	4	2.10	2.10	NUM
ejif-2047	398	5	)	)	PUNCT
ejif-2047	398	6	*	*	PUNCT
ejif-2047	399	1	*	*	PUNCT
ejif-2047	399	2	0.0045	0.0045	NUM
ejif-2047	399	3	(	(	PUNCT
ejif-2047	399	4	2.63	2.63	NUM
ejif-2047	399	5	)	)	PUNCT
ejif-2047	399	6	*	*	PUNCT
ejif-2047	400	1	*	*	PUNCT
ejif-2047	400	2	*	*	X
ejif-2047	400	3	0.0042	0.0042	NUM
ejif-2047	400	4	(	(	PUNCT
ejif-2047	400	5	2.45	2.45	NUM
ejif-2047	400	6	)	)	PUNCT
ejif-2047	400	7	*	*	PUNCT
ejif-2047	401	1	*	*	PUNCT
ejif-2047	401	2	0.0035	0.0035	NUM
ejif-2047	401	3	(	(	PUNCT
ejif-2047	401	4	2.04	2.04	NUM
ejif-2047	401	5	)	)	PUNCT
ejif-2047	401	6	*	*	PUNCT
ejif-2047	401	7	*	*	PUNCT
ejif-2047	402	1	0.0037	0.0037	NUM
ejif-2047	402	2	(	(	PUNCT
ejif-2047	402	3	2.19	2.19	NUM
ejif-2047	402	4	)	)	PUNCT
ejif-2047	402	5	*	*	PUNCT
ejif-2047	402	6	*	*	PUNCT
ejif-2047	402	7	0.0038	0.0038	NUM
ejif-2047	402	8	(	(	PUNCT
ejif-2047	402	9	2.22	2.22	NUM
ejif-2047	402	10	)	)	PUNCT
ejif-2047	402	11	*	*	PUNCT
ejif-2047	402	12	*	*	PUNCT
ejif-2047	403	1	0.0044	0.0044	NUM
ejif-2047	403	2	(	(	PUNCT
ejif-2047	403	3	2.60	2.60	NUM
ejif-2047	403	4	)	)	PUNCT
ejif-2047	403	5	*	*	PUNCT
ejif-2047	403	6	*	*	PUNCT
ejif-2047	403	7	*	*	VERB
ejif-2047	403	8	loans	loan	NOUN
ejif-2047	403	9	0.0039	0.0039	NUM
ejif-2047	403	10	(	(	PUNCT
ejif-2047	403	11	1.67	1.67	NUM
ejif-2047	403	12	)	)	PUNCT
ejif-2047	403	13	*	*	NOUN
ejif-2047	403	14	0.003	0.003	NUM
ejif-2047	403	15	(	(	PUNCT
ejif-2047	403	16	1.26	1.26	NUM
ejif-2047	403	17	)	)	PUNCT
ejif-2047	403	18	0.0026	0.0026	NUM
ejif-2047	403	19	(	(	PUNCT
ejif-2047	403	20	1.10	1.10	NUM
ejif-2047	403	21	)	)	PUNCT
ejif-2047	403	22	0.0022	0.0022	NUM
ejif-2047	403	23	(	(	PUNCT
ejif-2047	403	24	0.93	0.93	NUM
ejif-2047	403	25	)	)	PUNCT
ejif-2047	403	26	0.0052	0.0052	NUM
ejif-2047	403	27	(	(	PUNCT
ejif-2047	403	28	2.23	2.23	NUM
ejif-2047	403	29	)	)	PUNCT
ejif-2047	403	30	*	*	PUNCT
ejif-2047	404	1	*	*	PUNCT
ejif-2047	404	2	0.004	0.004	NUM
ejif-2047	404	3	(	(	PUNCT
ejif-2047	404	4	1.75	1.75	NUM
ejif-2047	404	5	)	)	PUNCT
ejif-2047	404	6	*	*	PUNCT
ejif-2047	405	1	0.0035	0.0035	NUM
ejif-2047	405	2	(	(	PUNCT
ejif-2047	405	3	1.50	1.50	NUM
ejif-2047	405	4	)	)	PUNCT
ejif-2047	405	5	0.0029	0.0029	NUM
ejif-2047	405	6	(	(	PUNCT
ejif-2047	405	7	1.25	1.25	NUM
ejif-2047	405	8	)	)	PUNCT
ejif-2047	405	9	0.0028	0.0028	NUM
ejif-2047	405	10	(	(	PUNCT
ejif-2047	405	11	1.20	1.20	NUM
ejif-2047	405	12	)	)	PUNCT
ejif-2047	405	13	0.0037	0.0037	NUM
ejif-2047	405	14	(	(	PUNCT
ejif-2047	405	15	1.61	1.61	NUM
ejif-2047	405	16	)	)	PUNCT
ejif-2047	405	17	gdp	gdp	NOUN
ejif-2047	405	18	0.0653	0.0653	NUM
ejif-2047	405	19	(	(	PUNCT
ejif-2047	405	20	3.82	3.82	NUM
ejif-2047	405	21	)	)	PUNCT
ejif-2047	405	22	*	*	PUNCT
ejif-2047	406	1	*	*	PUNCT
ejif-2047	406	2	*	*	PUNCT
ejif-2047	406	3	0.0537	0.0537	NUM
ejif-2047	406	4	(	(	PUNCT
ejif-2047	406	5	3.21	3.21	NUM
ejif-2047	406	6	)	)	PUNCT
ejif-2047	406	7	*	*	PUNCT
ejif-2047	407	1	*	*	PUNCT
ejif-2047	407	2	*	*	PUNCT
ejif-2047	407	3	0.0607	0.0607	NUM
ejif-2047	407	4	(	(	PUNCT
ejif-2047	407	5	3.59	3.59	NUM
ejif-2047	407	6	)	)	PUNCT
ejif-2047	407	7	*	*	PUNCT
ejif-2047	408	1	*	*	PUNCT
ejif-2047	408	2	*	*	PUNCT
ejif-2047	408	3	0.0534	0.0534	NUM
ejif-2047	408	4	(	(	PUNCT
ejif-2047	408	5	3.19	3.19	NUM
ejif-2047	408	6	)	)	PUNCT
ejif-2047	408	7	*	*	PUNCT
ejif-2047	409	1	*	*	PUNCT
ejif-2047	409	2	*	*	PUNCT
ejif-2047	409	3	0.0670	0.0670	NUM
ejif-2047	409	4	(	(	PUNCT
ejif-2047	409	5	4.00	4.00	NUM
ejif-2047	409	6	)	)	PUNCT
ejif-2047	409	7	*	*	PUNCT
ejif-2047	410	1	*	*	PUNCT
ejif-2047	410	2	*	*	PUNCT
ejif-2047	410	3	0.0589	0.0589	NUM
ejif-2047	410	4	(	(	PUNCT
ejif-2047	410	5	3.54	3.54	NUM
ejif-2047	410	6	)	)	PUNCT
ejif-2047	410	7	*	*	PUNCT
ejif-2047	411	1	*	*	PUNCT
ejif-2047	411	2	*	*	PUNCT
ejif-2047	411	3	0.0614	0.0614	NUM
ejif-2047	411	4	(	(	PUNCT
ejif-2047	411	5	3.63	3.63	NUM
ejif-2047	411	6	)	)	PUNCT
ejif-2047	411	7	*	*	PUNCT
ejif-2047	412	1	*	*	PUNCT
ejif-2047	412	2	*	*	PUNCT
ejif-2047	412	3	0.0573	0.0573	NUM
ejif-2047	412	4	(	(	PUNCT
ejif-2047	412	5	3.41	3.41	NUM
ejif-2047	412	6	)	)	PUNCT
ejif-2047	412	7	*	*	PUNCT
ejif-2047	413	1	*	*	PUNCT
ejif-2047	413	2	*	*	PUNCT
ejif-2047	413	3	0.0547	0.0547	NUM
ejif-2047	413	4	(	(	PUNCT
ejif-2047	413	5	3.26	3.26	NUM
ejif-2047	413	6	)	)	PUNCT
ejif-2047	413	7	*	*	PUNCT
ejif-2047	413	8	*	*	PUNCT
ejif-2047	413	9	*	*	X
ejif-2047	413	10	0.0642	0.0642	NUM
ejif-2047	413	11	(	(	PUNCT
ejif-2047	413	12	3.79	3.79	NUM
ejif-2047	413	13	)	)	PUNCT
ejif-2047	413	14	*	*	PUNCT
ejif-2047	414	1	*	*	PUNCT
ejif-2047	414	2	*	*	PUNCT
ejif-2047	414	3	num	num	ADJ
ejif-2047	414	4	of	of	ADP
ejif-2047	414	5	banks	bank	NOUN
ejif-2047	414	6	157	157	NUM
ejif-2047	414	7	157	157	NUM
ejif-2047	414	8	157	157	NUM
ejif-2047	414	9	157	157	NUM
ejif-2047	414	10	157	157	NUM
ejif-2047	414	11	157	157	NUM
ejif-2047	414	12	157	157	NUM
ejif-2047	414	13	157	157	NUM
ejif-2047	414	14	157	157	NUM
ejif-2047	414	15	157	157	NUM
ejif-2047	414	16	observations	observation	NOUN
ejif-2047	414	17	1550	1550	NUM
ejif-2047	414	18	1534	1534	NUM
ejif-2047	414	19	1550	1550	NUM
ejif-2047	414	20	1534	1534	NUM
ejif-2047	414	21	1550	1550	NUM
ejif-2047	414	22	1534	1534	NUM
ejif-2047	414	23	1534	1534	NUM
ejif-2047	414	24	1534	1534	NUM
ejif-2047	414	25	1534	1534	NUM
ejif-2047	414	26	1534	1534	NUM
ejif-2047	414	27	adj.r²	adj.r²	NOUN
ejif-2047	414	28	0.3620	0.3620	NUM
ejif-2047	414	29	0.3855	0.3855	NUM
ejif-2047	414	30	0.3780	0.3780	NUM
ejif-2047	414	31	0.3872	0.3872	NUM
ejif-2047	414	32	0.3899	0.3899	NUM
ejif-2047	414	33	0.4034	0.4034	NUM
ejif-2047	414	34	0.3714	0.3714	NUM
ejif-2047	414	35	0.3868	0.3868	NUM
ejif-2047	414	36	0.3856	0.3856	NUM
ejif-2047	414	37	0.3904	0.3904	NUM
ejif-2047	414	38	*	*	PUNCT
ejif-2047	414	39	significant	significant	ADJ
ejif-2047	414	40	at	at	ADP
ejif-2047	414	41	10	10	NUM
ejif-2047	414	42	%	%	NOUN
ejif-2047	414	43	level	level	NOUN
ejif-2047	414	44	*	*	PUNCT
ejif-2047	414	45	*	*	NOUN
ejif-2047	414	46	significant	significant	ADJ
ejif-2047	414	47	at	at	ADP
ejif-2047	414	48	5	5	NUM
ejif-2047	414	49	%	%	NOUN
ejif-2047	414	50	level	level	NOUN
ejif-2047	414	51	*	*	PUNCT
ejif-2047	414	52	*	*	PUNCT
ejif-2047	414	53	*	*	PUNCT
ejif-2047	414	54	significant	significant	ADJ
ejif-2047	414	55	at	at	ADP
ejif-2047	414	56	1	1	NUM
ejif-2047	414	57	%	%	NOUN
ejif-2047	414	58	level	level	NOUN
ejif-2047	414	59	ejif	ejif	NOUN
ejif-2047	414	60	–	–	PUNCT
ejif-2047	414	61	european	european	PROPN
ejif-2047	414	62	journal	journal	PROPN
ejif-2047	414	63	of	of	ADP
ejif-2047	414	64	islamic	islamic	PROPN
ejif-2047	414	65	finance	finance	PROPN
ejif-2047	414	66	no	no	DET
ejif-2047	414	67	6	6	NUM
ejif-2047	414	68	,	,	PUNCT
ejif-2047	414	69	feb	feb	X
ejif-2047	414	70	(	(	PUNCT
ejif-2047	414	71	2017	2017	NUM
ejif-2047	414	72	)	)	PUNCT
ejif-2047	415	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2047	415	2	issn	issn	VERB
ejif-2047	415	3	2421	2421	NUM
ejif-2047	415	4	-	-	SYM
ejif-2047	415	5	2172	2172	NUM
ejif-2047	415	6	10	10	NUM
ejif-2047	415	7	earnings	earning	NOUN
ejif-2047	415	8	reporting	report	VERB
ejif-2047	415	9	quality	quality	NOUN
ejif-2047	415	10	(	(	PUNCT
ejif-2047	415	11	fonseca	fonseca	PROPN
ejif-2047	415	12	and	and	CCONJ
ejif-2047	415	13	gonzalez	gonzalez	PROPN
ejif-2047	415	14	,	,	PUNCT
ejif-2047	415	15	2008	2008	NUM
ejif-2047	415	16	)	)	PUNCT
ejif-2047	416	1	[	[	X
ejif-2047	416	2	35	35	NUM
ejif-2047	416	3	]	]	PUNCT
ejif-2047	416	4	.	.	PUNCT
ejif-2047	417	1	additional	additional	ADJ
ejif-2047	417	2	analyses	analysis	NOUN
ejif-2047	417	3	show	show	VERB
ejif-2047	417	4	that	that	SCONJ
ejif-2047	417	5	islamic	islamic	ADJ
ejif-2047	417	6	banks	bank	NOUN
ejif-2047	417	7	exhibit	exhibit	VERB
ejif-2047	417	8	less	less	ADJ
ejif-2047	417	9	income	income	NOUN
ejif-2047	417	10	smoothing	smooth	VERB
ejif-2047	417	11	behavior	behavior	NOUN
ejif-2047	417	12	through	through	ADP
ejif-2047	417	13	loan	loan	NOUN
ejif-2047	417	14	loss	loss	NOUN
ejif-2047	417	15	provisions	provision	NOUN
ejif-2047	417	16	than	than	ADP
ejif-2047	417	17	conventional	conventional	ADJ
ejif-2047	417	18	banks	bank	NOUN
ejif-2047	417	19	.	.	PUNCT
ejif-2047	418	1	t	t	NOUN
ejif-2047	418	2	-	-	PUNCT
ejif-2047	418	3	value	value	NOUN
ejif-2047	418	4	of	of	ADP
ejif-2047	418	5	the	the	DET
ejif-2047	418	6	interaction	interaction	NOUN
ejif-2047	418	7	term	term	NOUN
ejif-2047	418	8	(	(	PUNCT
ejif-2047	418	9	islamic*ebtp	islamic*ebtp	NOUN
ejif-2047	418	10	)	)	PUNCT
ejif-2047	418	11	is	be	AUX
ejif-2047	418	12	negative	negative	ADJ
ejif-2047	418	13	and	and	CCONJ
ejif-2047	418	14	significant	significant	ADJ
ejif-2047	418	15	at	at	ADP
ejif-2047	418	16	1	1	NUM
ejif-2047	418	17	%	%	NOUN
ejif-2047	418	18	level	level	NOUN
ejif-2047	418	19	(	(	PUNCT
ejif-2047	418	20	see	see	VERB
ejif-2047	418	21	specification	specification	NOUN
ejif-2047	418	22	(	(	PUNCT
ejif-2047	418	23	c	c	NOUN
ejif-2047	418	24	)	)	PUNCT
ejif-2047	418	25	in	in	ADP
ejif-2047	418	26	table	table	NOUN
ejif-2047	418	27	8)	8)	NUM
ejif-2047	418	28	.	.	PUNCT
ejif-2047	419	1	this	this	DET
ejif-2047	419	2	finding	finding	NOUN
ejif-2047	419	3	is	be	AUX
ejif-2047	419	4	inconsistent	inconsistent	ADJ
ejif-2047	419	5	with	with	ADP
ejif-2047	419	6	zoubi	zoubi	PROPN
ejif-2047	419	7	and	and	CCONJ
ejif-2047	419	8	el	el	PROPN
ejif-2047	419	9	ghazali	ghazali	PROPN
ejif-2047	419	10	(	(	PUNCT
ejif-2047	419	11	2007	2007	NUM
ejif-2047	419	12	)	)	PUNCT
ejif-2047	419	13	,	,	PUNCT
ejif-2047	419	14	ben	ben	PROPN
ejif-2047	419	15	othman	othman	PROPN
ejif-2047	419	16	and	and	CCONJ
ejif-2047	419	17	mersni	mersni	PROPN
ejif-2047	419	18	(	(	PUNCT
ejif-2047	419	19	2014	2014	NUM
ejif-2047	419	20	)	)	PUNCT
ejif-2047	419	21	and	and	CCONJ
ejif-2047	419	22	ashraf	ashraf	VERB
ejif-2047	419	23	et	et	PROPN
ejif-2047	419	24	al	al	PROPN
ejif-2047	419	25	.	.	PROPN
ejif-2047	420	1	(	(	PUNCT
ejif-2047	420	2	2015	2015	NUM
ejif-2047	420	3	)	)	PUNCT
ejif-2047	421	1	[	[	X
ejif-2047	421	2	72	72	NUM
ejif-2047	421	3	,	,	PUNCT
ejif-2047	421	4	13	13	NUM
ejif-2047	421	5	&	&	CCONJ
ejif-2047	421	6	10	10	NUM
ejif-2047	421	7	]	]	PUNCT
ejif-2047	421	8	but	but	CCONJ
ejif-2047	421	9	it	it	PRON
ejif-2047	421	10	converges	converge	VERB
ejif-2047	421	11	with	with	ADP
ejif-2047	421	12	taktak	taktak	NOUN
ejif-2047	421	13	et	et	PROPN
ejif-2047	421	14	al	al	PROPN
ejif-2047	421	15	.	.	PROPN
ejif-2047	422	1	(	(	PUNCT
ejif-2047	422	2	2010	2010	NUM
ejif-2047	422	3	)	)	PUNCT
ejif-2047	422	4	and	and	CCONJ
ejif-2047	422	5	quttainah	quttainah	PROPN
ejif-2047	422	6	et	et	PROPN
ejif-2047	422	7	al	al	PROPN
ejif-2047	422	8	.	.	PROPN
ejif-2047	423	1	(	(	PUNCT
ejif-2047	423	2	2013	2013	NUM
ejif-2047	423	3	)	)	PUNCT
ejif-2047	424	1	[	[	X
ejif-2047	424	2	64	64	NUM
ejif-2047	424	3	&	&	CCONJ
ejif-2047	424	4	58	58	NUM
ejif-2047	424	5	]	]	PUNCT
ejif-2047	424	6	.	.	PUNCT
ejif-2047	425	1	focusing	focus	VERB
ejif-2047	425	2	now	now	ADV
ejif-2047	425	3	on	on	ADP
ejif-2047	425	4	our	our	PRON
ejif-2047	425	5	main	main	ADJ
ejif-2047	425	6	concern	concern	NOUN
ejif-2047	425	7	which	which	PRON
ejif-2047	425	8	is	be	AUX
ejif-2047	425	9	whether	whether	SCONJ
ejif-2047	425	10	differences	difference	NOUN
ejif-2047	425	11	in	in	ADP
ejif-2047	425	12	ownership	ownership	NOUN
ejif-2047	425	13	concentration	concentration	NOUN
ejif-2047	425	14	explain	explain	VERB
ejif-2047	425	15	differences	difference	NOUN
ejif-2047	425	16	in	in	ADP
ejif-2047	425	17	the	the	DET
ejif-2047	425	18	level	level	NOUN
ejif-2047	425	19	of	of	ADP
ejif-2047	425	20	earnings	earning	NOUN
ejif-2047	425	21	management	management	NOUN
ejif-2047	425	22	,	,	PUNCT
ejif-2047	425	23	estimation	estimation	NOUN
ejif-2047	425	24	(	(	PUNCT
ejif-2047	425	25	d	d	NOUN
ejif-2047	425	26	)	)	PUNCT
ejif-2047	425	27	show	show	VERB
ejif-2047	425	28	that	that	SCONJ
ejif-2047	425	29	banks	bank	NOUN
ejif-2047	425	30	with	with	ADP
ejif-2047	425	31	higher	high	ADJ
ejif-2047	425	32	concentrated	concentrated	ADJ
ejif-2047	425	33	ownership	ownership	NOUN
ejif-2047	425	34	display	display	NOUN
ejif-2047	425	35	higher	high	ADJ
ejif-2047	425	36	degrees	degree	NOUN
ejif-2047	425	37	of	of	ADP
ejif-2047	425	38	income	income	NOUN
ejif-2047	425	39	smoothing	smooth	VERB
ejif-2047	425	40	through	through	ADP
ejif-2047	425	41	loan	loan	NOUN
ejif-2047	425	42	loss	loss	NOUN
ejif-2047	425	43	provisions	provision	NOUN
ejif-2047	425	44	(	(	PUNCT
ejif-2047	425	45	ebtp*control	ebtp*control	NOUN
ejif-2047	425	46	)	)	PUNCT
ejif-2047	425	47	.	.	PUNCT
ejif-2047	426	1	going	go	VERB
ejif-2047	426	2	deeper	deeply	ADV
ejif-2047	426	3	in	in	ADP
ejif-2047	426	4	our	our	PRON
ejif-2047	426	5	research	research	NOUN
ejif-2047	426	6	,	,	PUNCT
ejif-2047	426	7	we	we	PRON
ejif-2047	426	8	introduce	introduce	VERB
ejif-2047	426	9	in	in	ADP
ejif-2047	426	10	the	the	DET
ejif-2047	426	11	regression	regression	NOUN
ejif-2047	426	12	model	model	NOUN
ejif-2047	426	13	three	three	NUM
ejif-2047	426	14	dummy	dummy	ADJ
ejif-2047	426	15	variables	variable	NOUN
ejif-2047	426	16	reflecting	reflect	VERB
ejif-2047	426	17	three	three	NUM
ejif-2047	426	18	groups	group	NOUN
ejif-2047	426	19	of	of	ADP
ejif-2047	426	20	banks	bank	NOUN
ejif-2047	426	21	with	with	ADP
ejif-2047	426	22	different	different	ADJ
ejif-2047	426	23	level	level	NOUN
ejif-2047	426	24	of	of	ADP
ejif-2047	426	25	ownership	ownership	NOUN
ejif-2047	426	26	concentration	concentration	NOUN
ejif-2047	426	27	.	.	PUNCT
ejif-2047	427	1	widely	widely	ADV
ejif-2047	427	2	includes	include	VERB
ejif-2047	427	3	banks	bank	NOUN
ejif-2047	427	4	with	with	ADP
ejif-2047	427	5	no	no	DET
ejif-2047	427	6	controlling	control	VERB
ejif-2047	427	7	owner	owner	NOUN
ejif-2047	427	8	;	;	PUNCT
ejif-2047	427	9	group	group	NOUN
ejif-2047	427	10	1	1	NUM
ejif-2047	427	11	includes	include	VERB
ejif-2047	427	12	banks	bank	NOUN
ejif-2047	427	13	in	in	ADP
ejif-2047	427	14	which	which	PRON
ejif-2047	427	15	the	the	DET
ejif-2047	427	16	controlling	control	VERB
ejif-2047	427	17	shareholder	shareholder	NOUN
ejif-2047	427	18	holds	hold	VERB
ejif-2047	427	19	between	between	ADP
ejif-2047	427	20	[	[	X
ejif-2047	427	21	10	10	NUM
ejif-2047	427	22	%	%	NOUN
ejif-2047	427	23	,	,	PUNCT
ejif-2047	427	24	25	25	NUM
ejif-2047	427	25	%	%	NOUN
ejif-2047	427	26	]	]	PUNCT
ejif-2047	427	27	of	of	ADP
ejif-2047	427	28	the	the	DET
ejif-2047	427	29	voting	voting	NOUN
ejif-2047	427	30	rights	right	NOUN
ejif-2047	427	31	;	;	PUNCT
ejif-2047	427	32	group	group	NOUN
ejif-2047	427	33	2	2	NUM
ejif-2047	427	34	includes	include	VERB
ejif-2047	427	35	banks	bank	NOUN
ejif-2047	427	36	in	in	ADP
ejif-2047	427	37	which	which	PRON
ejif-2047	427	38	the	the	DET
ejif-2047	427	39	controlling	control	VERB
ejif-2047	427	40	owner	owner	NOUN
ejif-2047	427	41	holds	hold	VERB
ejif-2047	427	42	between	between	ADP
ejif-2047	427	43	]	]	PUNCT
ejif-2047	427	44	25	25	NUM
ejif-2047	427	45	%	%	NOUN
ejif-2047	427	46	,	,	PUNCT
ejif-2047	427	47	50	50	NUM
ejif-2047	427	48	%	%	NOUN
ejif-2047	427	49	]	]	PUNCT
ejif-2047	427	50	of	of	ADP
ejif-2047	427	51	the	the	DET
ejif-2047	427	52	voting	voting	NOUN
ejif-2047	427	53	right	right	NOUN
ejif-2047	427	54	.	.	PUNCT
ejif-2047	428	1	we	we	PRON
ejif-2047	428	2	leave	leave	VERB
ejif-2047	428	3	group	group	NOUN
ejif-2047	428	4	3	3	NUM
ejif-2047	428	5	,	,	PUNCT
ejif-2047	428	6	which	which	PRON
ejif-2047	428	7	includes	include	VERB
ejif-2047	428	8	banks	bank	NOUN
ejif-2047	428	9	in	in	ADP
ejif-2047	428	10	which	which	PRON
ejif-2047	428	11	the	the	DET
ejif-2047	428	12	controlling	control	VERB
ejif-2047	428	13	shareholder	shareholder	NOUN
ejif-2047	428	14	holds	hold	VERB
ejif-2047	428	15	more	more	ADJ
ejif-2047	428	16	than	than	ADP
ejif-2047	428	17	50	50	NUM
ejif-2047	428	18	%	%	NOUN
ejif-2047	428	19	of	of	ADP
ejif-2047	428	20	the	the	DET
ejif-2047	428	21	voting	voting	NOUN
ejif-2047	428	22	rights	right	NOUN
ejif-2047	428	23	,	,	PUNCT
ejif-2047	428	24	to	to	PART
ejif-2047	428	25	be	be	AUX
ejif-2047	428	26	the	the	DET
ejif-2047	428	27	reference	reference	NOUN
ejif-2047	428	28	group	group	NOUN
ejif-2047	428	29	.	.	PUNCT
ejif-2047	429	1	similarly	similarly	ADV
ejif-2047	429	2	to	to	PART
ejif-2047	429	3	bouvatier	bouvatier	VERB
ejif-2047	429	4	et	et	PROPN
ejif-2047	429	5	al	al	PROPN
ejif-2047	429	6	.	.	PUNCT
ejif-2047	430	1	(	(	PUNCT
ejif-2047	430	2	2014	2014	NUM
ejif-2047	430	3	)	)	PUNCT
ejif-2047	430	4	’s	’	VERB
ejif-2047	431	1	[	[	X
ejif-2047	431	2	16	16	NUM
ejif-2047	431	3	]	]	X
ejif-2047	431	4	findings	finding	NOUN
ejif-2047	431	5	,	,	PUNCT
ejif-2047	431	6	specification	specification	NOUN
ejif-2047	431	7	(	(	PUNCT
ejif-2047	431	8	f	f	X
ejif-2047	431	9	)	)	PUNCT
ejif-2047	431	10	in	in	ADP
ejif-2047	431	11	table	table	NOUN
ejif-2047	431	12	8	8	NUM
ejif-2047	431	13	shows	show	NOUN
ejif-2047	431	14	(	(	PUNCT
ejif-2047	431	15	at	at	ADP
ejif-2047	431	16	1	1	NUM
ejif-2047	431	17	%	%	NOUN
ejif-2047	431	18	level	level	NOUN
ejif-2047	431	19	of	of	ADP
ejif-2047	431	20	significance	significance	NOUN
ejif-2047	431	21	)	)	PUNCT
ejif-2047	431	22	that	that	SCONJ
ejif-2047	431	23	banks	bank	NOUN
ejif-2047	431	24	without	without	ADP
ejif-2047	431	25	majority	majority	NOUN
ejif-2047	431	26	shareholder	shareholder	NOUN
ejif-2047	431	27	(	(	PUNCT
ejif-2047	431	28	widely	widely	ADV
ejif-2047	431	29	)	)	PUNCT
ejif-2047	431	30	and	and	CCONJ
ejif-2047	431	31	banks	bank	NOUN
ejif-2047	431	32	with	with	ADP
ejif-2047	431	33	low	low	ADJ
ejif-2047	431	34	and	and	CCONJ
ejif-2047	431	35	medium	medium	ADJ
ejif-2047	431	36	level	level	NOUN
ejif-2047	431	37	of	of	ADP
ejif-2047	431	38	ownership	ownership	NOUN
ejif-2047	431	39	concentration	concentration	NOUN
ejif-2047	431	40	(	(	PUNCT
ejif-2047	431	41	groups	group	NOUN
ejif-2047	431	42	1	1	NUM
ejif-2047	431	43	and	and	CCONJ
ejif-2047	431	44	2	2	NUM
ejif-2047	431	45	)	)	PUNCT
ejif-2047	431	46	behave	behave	VERB
ejif-2047	431	47	differently	differently	ADV
ejif-2047	431	48	from	from	ADP
ejif-2047	431	49	banks	bank	NOUN
ejif-2047	431	50	with	with	ADP
ejif-2047	431	51	higher	high	ADJ
ejif-2047	431	52	ownership	ownership	NOUN
ejif-2047	431	53	concentration	concentration	NOUN
ejif-2047	431	54	in	in	ADP
ejif-2047	431	55	the	the	DET
ejif-2047	431	56	way	way	NOUN
ejif-2047	431	57	they	they	PRON
ejif-2047	431	58	use	use	VERB
ejif-2047	431	59	loan	loan	NOUN
ejif-2047	431	60	loss	loss	NOUN
ejif-2047	431	61	provisions	provision	NOUN
ejif-2047	431	62	to	to	PART
ejif-2047	431	63	smooth	smooth	VERB
ejif-2047	431	64	their	their	PRON
ejif-2047	431	65	incomes	income	NOUN
ejif-2047	431	66	.	.	PUNCT
ejif-2047	432	1	these	these	DET
ejif-2047	432	2	banks	bank	NOUN
ejif-2047	432	3	display	display	VERB
ejif-2047	432	4	a	a	DET
ejif-2047	432	5	lower	low	ADJ
ejif-2047	432	6	level	level	NOUN
ejif-2047	432	7	of	of	ADP
ejif-2047	432	8	income	income	NOUN
ejif-2047	432	9	smoothing	smooth	VERB
ejif-2047	432	10	behavior	behavior	NOUN
ejif-2047	432	11	than	than	ADP
ejif-2047	432	12	banks	bank	NOUN
ejif-2047	432	13	with	with	ADP
ejif-2047	432	14	higher	high	ADJ
ejif-2047	432	15	ownership	ownership	NOUN
ejif-2047	432	16	concentration	concentration	NOUN
ejif-2047	432	17	(	(	PUNCT
ejif-2047	432	18	group3	group3	NOUN
ejif-2047	432	19	)	)	PUNCT
ejif-2047	432	20	.	.	PUNCT
ejif-2047	433	1	in	in	ADP
ejif-2047	433	2	particular	particular	ADJ
ejif-2047	433	3	,	,	PUNCT
ejif-2047	433	4	banks	bank	NOUN
ejif-2047	433	5	in	in	ADP
ejif-2047	433	6	group	group	NOUN
ejif-2047	433	7	3	3	NUM
ejif-2047	433	8	display	display	VERB
ejif-2047	433	9	the	the	DET
ejif-2047	433	10	income	income	NOUN
ejif-2047	433	11	smoothing	smooth	VERB
ejif-2047	433	12	behavior	behavior	NOUN
ejif-2047	433	13	previously	previously	ADV
ejif-2047	433	14	observed	observe	VERB
ejif-2047	433	15	for	for	ADP
ejif-2047	433	16	the	the	DET
ejif-2047	433	17	overall	overall	ADJ
ejif-2047	433	18	sample	sample	NOUN
ejif-2047	433	19	with	with	ADP
ejif-2047	433	20	a	a	DET
ejif-2047	433	21	coefficient	coefficient	NOUN
ejif-2047	433	22	(	(	PUNCT
ejif-2047	433	23	0.79	0.79	NUM
ejif-2047	433	24	)	)	PUNCT
ejif-2047	433	25	that	that	PRON
ejif-2047	433	26	is	be	AUX
ejif-2047	433	27	significant	significant	ADJ
ejif-2047	433	28	at	at	ADP
ejif-2047	433	29	1	1	NUM
ejif-2047	433	30	%	%	NOUN
ejif-2047	433	31	level	level	NOUN
ejif-2047	433	32	.	.	PUNCT
ejif-2047	434	1	due	due	ADP
ejif-2047	434	2	to	to	ADP
ejif-2047	434	3	their	their	PRON
ejif-2047	434	4	large	large	ADJ
ejif-2047	434	5	shareholdings	shareholding	NOUN
ejif-2047	434	6	(	(	PUNCT
ejif-2047	434	7	more	more	ADJ
ejif-2047	434	8	than	than	ADP
ejif-2047	434	9	50	50	NUM
ejif-2047	434	10	%	%	NOUN
ejif-2047	434	11	of	of	ADP
ejif-2047	434	12	control	control	NOUN
ejif-2047	434	13	rights	right	NOUN
ejif-2047	434	14	)	)	PUNCT
ejif-2047	434	15	,	,	PUNCT
ejif-2047	434	16	controlling	control	VERB
ejif-2047	434	17	owner	owner	NOUN
ejif-2047	434	18	have	have	VERB
ejif-2047	434	19	higher	high	ADJ
ejif-2047	434	20	incentives	incentive	NOUN
ejif-2047	434	21	to	to	PART
ejif-2047	434	22	engage	engage	VERB
ejif-2047	434	23	in	in	ADP
ejif-2047	434	24	income	income	NOUN
ejif-2047	434	25	smoothing	smoothing	NOUN
ejif-2047	434	26	practices	practice	NOUN
ejif-2047	434	27	.	.	PUNCT
ejif-2047	435	1	these	these	DET
ejif-2047	435	2	findings	finding	NOUN
ejif-2047	435	3	support	support	VERB
ejif-2047	435	4	our	our	PRON
ejif-2047	435	5	table	table	NOUN
ejif-2047	435	6	7	7	NUM
ejif-2047	435	7	:	:	PUNCT
ejif-2047	435	8	regression	regression	NOUN
ejif-2047	435	9	results	result	NOUN
ejif-2047	435	10	for	for	ADP
ejif-2047	435	11	the	the	DET
ejif-2047	435	12	cash	cash	NOUN
ejif-2047	435	13	-	-	PUNCT
ejif-2047	435	14	flow	flow	NOUN
ejif-2047	435	15	predictability	predictability	NOUN
ejif-2047	435	16	test	test	NOUN
ejif-2047	435	17	(	(	PUNCT
ejif-2047	435	18	ebtp	ebtp	PROPN
ejif-2047	435	19	t	t	PROPN
ejif-2047	435	20	)	)	PUNCT
ejif-2047	435	21	(	(	PUNCT
ejif-2047	435	22	a	a	X
ejif-2047	435	23	)	)	PUNCT
ejif-2047	435	24	(	(	PUNCT
ejif-2047	435	25	b	b	X
ejif-2047	435	26	)	)	PUNCT
ejif-2047	435	27	(	(	PUNCT
ejif-2047	435	28	c	c	X
ejif-2047	435	29	)	)	PUNCT
ejif-2047	435	30	(	(	PUNCT
ejif-2047	435	31	d	d	X
ejif-2047	435	32	)	)	PUNCT
ejif-2047	435	33	(	(	PUNCT
ejif-2047	435	34	e	e	NOUN
ejif-2047	435	35	)	)	PUNCT
ejif-2047	435	36	(	(	PUNCT
ejif-2047	435	37	f	f	X
ejif-2047	435	38	)	)	PUNCT
ejif-2047	435	39	(	(	PUNCT
ejif-2047	435	40	g	g	NOUN
ejif-2047	435	41	)	)	PUNCT
ejif-2047	435	42	(	(	PUNCT
ejif-2047	435	43	h	h	NOUN
ejif-2047	435	44	)	)	PUNCT
ejif-2047	435	45	(	(	PUNCT
ejif-2047	435	46	i	i	NOUN
ejif-2047	435	47	)	)	PUNCT
ejif-2047	435	48	(	(	PUNCT
ejif-2047	435	49	j	j	NOUN
ejif-2047	435	50	)	)	PUNCT
ejif-2047	435	51	intercept	intercept	NOUN
ejif-2047	435	52	-0.0569	-0.0569	INTJ
ejif-2047	436	1	(	(	PUNCT
ejif-2047	436	2	-1.89	-1.89	NOUN
ejif-2047	436	3	)	)	PUNCT
ejif-2047	436	4	*	*	PUNCT
ejif-2047	436	5	-0.0553	-0.0553	PROPN
ejif-2047	436	6	(	(	PUNCT
ejif-2047	436	7	-1.01	-1.01	ADJ
ejif-2047	436	8	)	)	PUNCT
ejif-2047	436	9	-0.0533	-0.0533	NOUN
ejif-2047	436	10	(	(	PUNCT
ejif-2047	436	11	-0.98	-0.98	NUM
ejif-2047	436	12	)	)	PUNCT
ejif-2047	436	13	-0.0544	-0.0544	PUNCT
ejif-2047	437	1	(	(	PUNCT
ejif-2047	437	2	-0.99	-0.99	INTJ
ejif-2047	437	3	)	)	PUNCT
ejif-2047	437	4	-0.0576	-0.0576	NOUN
ejif-2047	437	5	(	(	PUNCT
ejif-2047	437	6	-1.04	-1.04	NOUN
ejif-2047	437	7	)	)	PUNCT
ejif-2047	437	8	-0.0566	-0.0566	NOUN
ejif-2047	437	9	(	(	PUNCT
ejif-2047	437	10	-1.03	-1.03	ADJ
ejif-2047	437	11	)	)	PUNCT
ejif-2047	437	12	-0.0575	-0.0575	NOUN
ejif-2047	437	13	(	(	PUNCT
ejif-2047	437	14	-1.05	-1.05	NOUN
ejif-2047	437	15	)	)	PUNCT
ejif-2047	437	16	-0.0543	-0.0543	NOUN
ejif-2047	437	17	(	(	PUNCT
ejif-2047	437	18	-1.00	-1.00	NUM
ejif-2047	437	19	)	)	PUNCT
ejif-2047	437	20	-0.0553	-0.0553	NOUN
ejif-2047	437	21	(	(	PUNCT
ejif-2047	437	22	-1.01	-1.01	PROPN
ejif-2047	437	23	)	)	PUNCT
ejif-2047	437	24	-0.0552	-0.0552	NOUN
ejif-2047	438	1	(	(	PUNCT
ejif-2047	438	2	-1.00	-1.00	NUM
ejif-2047	438	3	)	)	PUNCT
ejif-2047	438	4	ebt	ebt	PROPN
ejif-2047	438	5	(	(	PUNCT
ejif-2047	438	6	t-1	t-1	PROPN
ejif-2047	438	7	)	)	PUNCT
ejif-2047	438	8	0.4109	0.4109	NUM
ejif-2047	438	9	(	(	PUNCT
ejif-2047	438	10	2.99	2.99	NUM
ejif-2047	438	11	)	)	PUNCT
ejif-2047	438	12	*	*	PUNCT
ejif-2047	439	1	*	*	PUNCT
ejif-2047	439	2	*	*	PUNCT
ejif-2047	439	3	0.5132	0.5132	NUM
ejif-2047	439	4	(	(	PUNCT
ejif-2047	439	5	9.57	9.57	NUM
ejif-2047	439	6	)	)	PUNCT
ejif-2047	439	7	*	*	PUNCT
ejif-2047	440	1	*	*	PUNCT
ejif-2047	440	2	*	*	PUNCT
ejif-2047	440	3	0.3045	0.3045	NUM
ejif-2047	440	4	(	(	PUNCT
ejif-2047	440	5	2.48	2.48	NUM
ejif-2047	440	6	)	)	PUNCT
ejif-2047	440	7	*	*	PUNCT
ejif-2047	441	1	*	*	PUNCT
ejif-2047	441	2	0.5289	0.5289	NUM
ejif-2047	441	3	(	(	PUNCT
ejif-2047	441	4	4.85	4.85	NUM
ejif-2047	441	5	)	)	PUNCT
ejif-2047	441	6	*	*	PUNCT
ejif-2047	442	1	*	*	PUNCT
ejif-2047	442	2	0.1907	0.1907	NUM
ejif-2047	442	3	(	(	PUNCT
ejif-2047	442	4	2.29	2.29	NUM
ejif-2047	442	5	)	)	PUNCT
ejif-2047	442	6	*	*	PUNCT
ejif-2047	443	1	*	*	PUNCT
ejif-2047	443	2	0.3277	0.3277	NUM
ejif-2047	443	3	(	(	PUNCT
ejif-2047	443	4	3.62	3.62	NUM
ejif-2047	443	5	)	)	PUNCT
ejif-2047	443	6	*	*	PUNCT
ejif-2047	444	1	*	*	PUNCT
ejif-2047	444	2	*	*	PUNCT
ejif-2047	444	3	0.4601	0.4601	NUM
ejif-2047	444	4	(	(	PUNCT
ejif-2047	444	5	7.09	7.09	NUM
ejif-2047	444	6	)	)	PUNCT
ejif-2047	444	7	*	*	PUNCT
ejif-2047	445	1	*	*	PUNCT
ejif-2047	445	2	*	*	X
ejif-2047	445	3	0.7130	0.7130	NUM
ejif-2047	445	4	(	(	PUNCT
ejif-2047	445	5	5.02	5.02	NUM
ejif-2047	445	6	)	)	PUNCT
ejif-2047	445	7	*	*	PUNCT
ejif-2047	446	1	*	*	PUNCT
ejif-2047	446	2	*	*	PUNCT
ejif-2047	446	3	0.5120	0.5120	NUM
ejif-2047	446	4	(	(	PUNCT
ejif-2047	446	5	9.31	9.31	NUM
ejif-2047	446	6	)	)	PUNCT
ejif-2047	446	7	*	*	PUNCT
ejif-2047	447	1	*	*	PUNCT
ejif-2047	447	2	*	*	PUNCT
ejif-2047	447	3	0.4110	0.4110	NUM
ejif-2047	447	4	(	(	PUNCT
ejif-2047	447	5	5.81	5.81	NUM
ejif-2047	447	6	)	)	PUNCT
ejif-2047	447	7	*	*	PUNCT
ejif-2047	447	8	*	*	PUNCT
ejif-2047	447	9	*	*	PUNCT
ejif-2047	447	10	control	control	PROPN
ejif-2047	447	11	right*ebt	right*ebt	PROPN
ejif-2047	447	12	-0.3671	-0.3671	PROPN
ejif-2047	447	13	(	(	PUNCT
ejif-2047	447	14	-2.90	-2.90	NOUN
ejif-2047	447	15	)	)	PUNCT
ejif-2047	447	16	*	*	PUNCT
ejif-2047	447	17	*	*	PUNCT
ejif-2047	447	18	*	*	PUNCT
ejif-2047	447	19	-0.3450	-0.3450	NOUN
ejif-2047	447	20	(	(	PUNCT
ejif-2047	447	21	-2.92	-2.92	ADJ
ejif-2047	447	22	)	)	PUNCT
ejif-2047	447	23	*	*	PUNCT
ejif-2047	448	1	*	*	PUNCT
ejif-2047	448	2	*	*	PUNCT
ejif-2047	448	3	-0.2375	-0.2375	INTJ
ejif-2047	448	4	(	(	PUNCT
ejif-2047	448	5	-2.05	-2.05	ADJ
ejif-2047	448	6	)	)	PUNCT
ejif-2047	448	7	*	*	PUNCT
ejif-2047	448	8	*	*	PUNCT
ejif-2047	448	9	-0.4143	-0.4143	INTJ
ejif-2047	448	10	(	(	PUNCT
ejif-2047	448	11	-3.06	-3.06	NOUN
ejif-2047	448	12	)	)	PUNCT
ejif-2047	448	13	*	*	PUNCT
ejif-2047	449	1	*	*	PUNCT
ejif-2047	449	2	*	*	PUNCT
ejif-2047	449	3	-0.3753	-0.3753	PROPN
ejif-2047	449	4	(	(	PUNCT
ejif-2047	449	5	-3.31	-3.31	NOUN
ejif-2047	449	6	)	)	PUNCT
ejif-2047	449	7	*	*	PUNCT
ejif-2047	449	8	*	*	PUNCT
ejif-2047	449	9	*	*	PUNCT
ejif-2047	449	10	-0.2986	-0.2986	PROPN
ejif-2047	449	11	(	(	PUNCT
ejif-2047	449	12	-2.71	-2.71	NUM
ejif-2047	449	13	)	)	PUNCT
ejif-2047	449	14	*	*	PUNCT
ejif-2047	450	1	*	*	PUNCT
ejif-2047	450	2	*	*	PUNCT
ejif-2047	450	3	control	control	NOUN
ejif-2047	450	4	right	right	NOUN
ejif-2047	450	5	*	*	PUNCT
ejif-2047	450	6	state*ebt	state*ebt	PROPN
ejif-2047	450	7	-0.2751	-0.2751	NOUN
ejif-2047	450	8	(	(	PUNCT
ejif-2047	450	9	-1.95	-1.95	NOUN
ejif-2047	450	10	)	)	PUNCT
ejif-2047	450	11	*	*	VERB
ejif-2047	450	12	listed	list	VERB
ejif-2047	450	13	0.0105	0.0105	NUM
ejif-2047	450	14	(	(	PUNCT
ejif-2047	450	15	1.08	1.08	NUM
ejif-2047	450	16	)	)	PUNCT
ejif-2047	450	17	0.0115	0.0115	NUM
ejif-2047	450	18	(	(	PUNCT
ejif-2047	450	19	1.17	1.17	NUM
ejif-2047	450	20	)	)	PUNCT
ejif-2047	450	21	listed*ebt	listed*ebt	NOUN
ejif-2047	450	22	0.1162	0.1162	NUM
ejif-2047	450	23	(	(	PUNCT
ejif-2047	450	24	0.64	0.64	NUM
ejif-2047	450	25	)	)	PUNCT
ejif-2047	450	26	-0.0615	-0.0615	NOUN
ejif-2047	450	27	(	(	PUNCT
ejif-2047	450	28	-0.37	-0.37	NUM
ejif-2047	450	29	)	)	PUNCT
ejif-2047	450	30	islamic	islamic	ADJ
ejif-2047	450	31	-0.0035	-0.0035	PROPN
ejif-2047	450	32	(	(	PUNCT
ejif-2047	450	33	-0.62	-0.62	NOUN
ejif-2047	450	34	)	)	PUNCT
ejif-2047	450	35	-0.0001	-0.0001	NOUN
ejif-2047	450	36	(	(	PUNCT
ejif-2047	450	37	-0.16	-0.16	X
ejif-2047	450	38	)	)	PUNCT
ejif-2047	450	39	islamic*ebt	islamic*ebt	NOUN
ejif-2047	450	40	0.3272	0.3272	NUM
ejif-2047	450	41	(	(	PUNCT
ejif-2047	450	42	2.62	2.62	NUM
ejif-2047	450	43	)	)	PUNCT
ejif-2047	450	44	*	*	PUNCT
ejif-2047	451	1	*	*	PUNCT
ejif-2047	451	2	0.2174	0.2174	NUM
ejif-2047	451	3	(	(	PUNCT
ejif-2047	451	4	1.59	1.59	NUM
ejif-2047	451	5	)	)	PUNCT
ejif-2047	451	6	high	high	ADJ
ejif-2047	451	7	ipi	ipi	PROPN
ejif-2047	451	8	*	*	PUNCT
ejif-2047	451	9	ebt	ebt	PROPN
ejif-2047	451	10	-0.2056	-0.2056	PROPN
ejif-2047	451	11	(	(	PUNCT
ejif-2047	451	12	-1.29	-1.29	PROPN
ejif-2047	451	13	)	)	PUNCT
ejif-2047	451	14	high	high	ADJ
ejif-2047	451	15	official*ebt	official*ebt	X
ejif-2047	451	16	0.0243	0.0243	NUM
ejif-2047	451	17	(	(	PUNCT
ejif-2047	451	18	0.19	0.19	NUM
ejif-2047	451	19	)	)	PUNCT
ejif-2047	451	20	high	high	ADJ
ejif-2047	451	21	private*ebt	private*ebt	NOUN
ejif-2047	451	22	0.1201	0.1201	NUM
ejif-2047	451	23	(	(	PUNCT
ejif-2047	451	24	1.18	1.18	NUM
ejif-2047	451	25	)	)	PUNCT
ejif-2047	451	26	size	size	NOUN
ejif-2047	451	27	0.0061	0.0061	NUM
ejif-2047	451	28	(	(	PUNCT
ejif-2047	451	29	2.03	2.03	NUM
ejif-2047	451	30	)	)	PUNCT
ejif-2047	451	31	*	*	PUNCT
ejif-2047	452	1	*	*	PUNCT
ejif-2047	452	2	0.0061	0.0061	NUM
ejif-2047	452	3	(	(	PUNCT
ejif-2047	452	4	1.04	1.04	NUM
ejif-2047	452	5	)	)	PUNCT
ejif-2047	452	6	0.0052	0.0052	NUM
ejif-2047	452	7	(	(	PUNCT
ejif-2047	452	8	0.98	0.98	NUM
ejif-2047	452	9	)	)	PUNCT
ejif-2047	452	10	0.0054	0.0054	NUM
ejif-2047	452	11	(	(	PUNCT
ejif-2047	452	12	1.01	1.01	NUM
ejif-2047	452	13	)	)	PUNCT
ejif-2047	452	14	0.0064	0.0064	NUM
ejif-2047	452	15	(	(	PUNCT
ejif-2047	452	16	1.10	1.10	NUM
ejif-2047	452	17	)	)	PUNCT
ejif-2047	452	18	0.0064	0.0064	NUM
ejif-2047	452	19	(	(	PUNCT
ejif-2047	452	20	1.09	1.09	NUM
ejif-2047	452	21	)	)	PUNCT
ejif-2047	452	22	0.0062	0.0062	NUM
ejif-2047	452	23	(	(	PUNCT
ejif-2047	452	24	1.06	1.06	NUM
ejif-2047	452	25	)	)	PUNCT
ejif-2047	452	26	0.0061	0.0061	NUM
ejif-2047	452	27	(	(	PUNCT
ejif-2047	452	28	1.03	1.03	NUM
ejif-2047	452	29	)	)	PUNCT
ejif-2047	452	30	0.0061	0.0061	NUM
ejif-2047	452	31	(	(	PUNCT
ejif-2047	452	32	1.04	1.04	NUM
ejif-2047	452	33	)	)	PUNCT
ejif-2047	452	34	0.0060	0.0060	NUM
ejif-2047	452	35	(	(	PUNCT
ejif-2047	452	36	1.02	1.02	NUM
ejif-2047	452	37	)	)	PUNCT
ejif-2047	452	38	equity	equity	NOUN
ejif-2047	452	39	0.0928	0.0928	NUM
ejif-2047	452	40	(	(	PUNCT
ejif-2047	452	41	2.23	2.23	NUM
ejif-2047	452	42	)	)	PUNCT
ejif-2047	452	43	*	*	PUNCT
ejif-2047	453	1	*	*	PUNCT
ejif-2047	454	1	0.0927	0.0927	NUM
ejif-2047	454	2	(	(	PUNCT
ejif-2047	454	3	2.17	2.17	NUM
ejif-2047	454	4	)	)	PUNCT
ejif-2047	454	5	*	*	PUNCT
ejif-2047	454	6	*	*	PUNCT
ejif-2047	454	7	0.0954	0.0954	NUM
ejif-2047	454	8	(	(	PUNCT
ejif-2047	454	9	2.21	2.21	NUM
ejif-2047	454	10	)	)	PUNCT
ejif-2047	454	11	*	*	PUNCT
ejif-2047	454	12	*	*	PUNCT
ejif-2047	454	13	0.0948	0.0948	NUM
ejif-2047	454	14	(	(	PUNCT
ejif-2047	454	15	2.17	2.17	NUM
ejif-2047	454	16	)	)	PUNCT
ejif-2047	454	17	*	*	PUNCT
ejif-2047	454	18	*	*	PUNCT
ejif-2047	454	19	0.0915	0.0915	NUM
ejif-2047	454	20	(	(	PUNCT
ejif-2047	454	21	2.22	2.22	NUM
ejif-2047	454	22	)	)	PUNCT
ejif-2047	454	23	*	*	PUNCT
ejif-2047	455	1	*	*	PUNCT
ejif-2047	455	2	0.0910	0.0910	NUM
ejif-2047	455	3	(	(	PUNCT
ejif-2047	455	4	2.19	2.19	NUM
ejif-2047	455	5	)	)	PUNCT
ejif-2047	455	6	*	*	PUNCT
ejif-2047	456	1	*	*	PUNCT
ejif-2047	456	2	0.0959	0.0959	NUM
ejif-2047	456	3	(	(	PUNCT
ejif-2047	456	4	2.21	2.21	NUM
ejif-2047	456	5	)	)	PUNCT
ejif-2047	456	6	*	*	PUNCT
ejif-2047	457	1	*	*	PUNCT
ejif-2047	457	2	0.0920	0.0920	NUM
ejif-2047	457	3	(	(	PUNCT
ejif-2047	457	4	2.16	2.16	NUM
ejif-2047	457	5	)	)	PUNCT
ejif-2047	457	6	*	*	PUNCT
ejif-2047	458	1	*	*	PUNCT
ejif-2047	458	2	0.0925	0.0925	NUM
ejif-2047	458	3	(	(	PUNCT
ejif-2047	458	4	2.17	2.17	NUM
ejif-2047	458	5	)	)	PUNCT
ejif-2047	458	6	*	*	PUNCT
ejif-2047	458	7	*	*	PUNCT
ejif-2047	458	8	0.0919	0.0919	NUM
ejif-2047	458	9	(	(	PUNCT
ejif-2047	458	10	2.12	2.12	NUM
ejif-2047	458	11	)	)	PUNCT
ejif-2047	458	12	*	*	NOUN
ejif-2047	458	13	*	*	PUNCT
ejif-2047	458	14	deposits	deposit	NOUN
ejif-2047	458	15	0.0017	0.0017	NUM
ejif-2047	458	16	(	(	PUNCT
ejif-2047	458	17	0.16	0.16	NUM
ejif-2047	458	18	)	)	PUNCT
ejif-2047	458	19	0.0014	0.0014	NUM
ejif-2047	458	20	(	(	PUNCT
ejif-2047	458	21	0.46	0.46	NUM
ejif-2047	458	22	)	)	PUNCT
ejif-2047	458	23	0.0007	0.0007	NUM
ejif-2047	458	24	(	(	PUNCT
ejif-2047	458	25	0.20	0.20	NUM
ejif-2047	458	26	)	)	PUNCT
ejif-2047	458	27	0.0007	0.0007	NUM
ejif-2047	458	28	(	(	PUNCT
ejif-2047	458	29	0.20	0.20	NUM
ejif-2047	458	30	)	)	PUNCT
ejif-2047	458	31	0.0021	0.0021	NUM
ejif-2047	458	32	(	(	PUNCT
ejif-2047	458	33	0.73	0.73	NUM
ejif-2047	458	34	)	)	PUNCT
ejif-2047	458	35	0.0018	0.0018	NUM
ejif-2047	458	36	(	(	PUNCT
ejif-2047	458	37	0.62	0.62	NUM
ejif-2047	458	38	)	)	PUNCT
ejif-2047	458	39	0.0011	0.0011	NUM
ejif-2047	458	40	(	(	PUNCT
ejif-2047	458	41	0.35	0.35	NUM
ejif-2047	458	42	)	)	PUNCT
ejif-2047	458	43	0.0013	0.0013	NUM
ejif-2047	458	44	(	(	PUNCT
ejif-2047	458	45	0.41	0.41	NUM
ejif-2047	458	46	)	)	PUNCT
ejif-2047	458	47	0.0014	0.0014	NUM
ejif-2047	458	48	(	(	PUNCT
ejif-2047	458	49	0.45	0.45	NUM
ejif-2047	458	50	)	)	PUNCT
ejif-2047	458	51	0.0019	0.0019	NUM
ejif-2047	458	52	(	(	PUNCT
ejif-2047	458	53	0.59	0.59	NUM
ejif-2047	458	54	)	)	PUNCT
ejif-2047	458	55	loans	loan	NOUN
ejif-2047	458	56	0.0233	0.0233	NUM
ejif-2047	458	57	(	(	PUNCT
ejif-2047	458	58	1.63	1.63	NUM
ejif-2047	458	59	)	)	PUNCT
ejif-2047	458	60	0.0225	0.0225	NUM
ejif-2047	458	61	(	(	PUNCT
ejif-2047	458	62	1.28	1.28	NUM
ejif-2047	458	63	)	)	PUNCT
ejif-2047	458	64	0.0192	0.0192	NUM
ejif-2047	458	65	(	(	PUNCT
ejif-2047	458	66	1.30	1.30	NUM
ejif-2047	458	67	)	)	PUNCT
ejif-2047	458	68	0.0189	0.0189	NUM
ejif-2047	458	69	(	(	PUNCT
ejif-2047	458	70	1.27	1.27	NUM
ejif-2047	458	71	)	)	PUNCT
ejif-2047	458	72	0.0243	0.0243	NOUN
ejif-2047	458	73	(	(	PUNCT
ejif-2047	458	74	1.42	1.42	NUM
ejif-2047	458	75	)	)	PUNCT
ejif-2047	458	76	0.0233	0.0233	NUM
ejif-2047	458	77	(	(	PUNCT
ejif-2047	458	78	1.36	1.36	NUM
ejif-2047	458	79	)	)	PUNCT
ejif-2047	458	80	0.0230	0.0230	NUM
ejif-2047	458	81	(	(	PUNCT
ejif-2047	458	82	1.31	1.31	NUM
ejif-2047	458	83	)	)	PUNCT
ejif-2047	458	84	0.0224	0.0224	NUM
ejif-2047	458	85	(	(	PUNCT
ejif-2047	458	86	1.28	1.28	NUM
ejif-2047	458	87	)	)	PUNCT
ejif-2047	458	88	0.0224	0.0224	NUM
ejif-2047	458	89	(	(	PUNCT
ejif-2047	458	90	1.27	1.27	NUM
ejif-2047	458	91	)	)	PUNCT
ejif-2047	458	92	0.0231	0.0231	NUM
ejif-2047	458	93	(	(	PUNCT
ejif-2047	458	94	1.32	1.32	NUM
ejif-2047	458	95	)	)	PUNCT
ejif-2047	458	96	gdp	gdp	NOUN
ejif-2047	458	97	0.0541	0.0541	NUM
ejif-2047	458	98	(	(	PUNCT
ejif-2047	458	99	0.53	0.53	NUM
ejif-2047	458	100	)	)	PUNCT
ejif-2047	458	101	0.0432	0.0432	NUM
ejif-2047	458	102	(	(	PUNCT
ejif-2047	458	103	1.67	1.67	NUM
ejif-2047	458	104	)	)	PUNCT
ejif-2047	458	105	*	*	PUNCT
ejif-2047	458	106	0.0469	0.0469	NUM
ejif-2047	458	107	(	(	PUNCT
ejif-2047	458	108	1.89	1.89	NUM
ejif-2047	458	109	)	)	PUNCT
ejif-2047	458	110	*	*	PUNCT
ejif-2047	458	111	0.0396	0.0396	NUM
ejif-2047	458	112	(	(	PUNCT
ejif-2047	458	113	1.58	1.58	NUM
ejif-2047	458	114	)	)	PUNCT
ejif-2047	458	115	0.0553	0.0553	NUM
ejif-2047	458	116	(	(	PUNCT
ejif-2047	458	117	2.17	2.17	NUM
ejif-2047	458	118	)	)	PUNCT
ejif-2047	458	119	*	*	PUNCT
ejif-2047	459	1	*	*	PUNCT
ejif-2047	459	2	0.0471	0.0471	NUM
ejif-2047	459	3	(	(	PUNCT
ejif-2047	459	4	1.87	1.87	NUM
ejif-2047	459	5	)	)	PUNCT
ejif-2047	459	6	*	*	PUNCT
ejif-2047	459	7	0.0506	0.0506	NUM
ejif-2047	459	8	(	(	PUNCT
ejif-2047	459	9	1.91	1.91	NUM
ejif-2047	459	10	)	)	PUNCT
ejif-2047	459	11	*	*	PUNCT
ejif-2047	459	12	0.0494	0.0494	NUM
ejif-2047	459	13	(	(	PUNCT
ejif-2047	459	14	1.74	1.74	NUM
ejif-2047	459	15	)	)	PUNCT
ejif-2047	459	16	*	*	PUNCT
ejif-2047	460	1	0.0436	0.0436	NUM
ejif-2047	460	2	(	(	PUNCT
ejif-2047	460	3	1.70	1.70	NUM
ejif-2047	460	4	)	)	PUNCT
ejif-2047	460	5	*	*	PUNCT
ejif-2047	460	6	0.0514	0.0514	NUM
ejif-2047	460	7	(	(	PUNCT
ejif-2047	460	8	2.03	2.03	NUM
ejif-2047	460	9	)	)	PUNCT
ejif-2047	460	10	*	*	PUNCT
ejif-2047	460	11	*	*	PUNCT
ejif-2047	460	12	num	num	ADJ
ejif-2047	460	13	of	of	ADP
ejif-2047	460	14	banks	bank	NOUN
ejif-2047	460	15	157	157	NUM
ejif-2047	460	16	157	157	NUM
ejif-2047	460	17	157	157	NUM
ejif-2047	460	18	157	157	NUM
ejif-2047	460	19	157	157	NUM
ejif-2047	460	20	157	157	NUM
ejif-2047	460	21	157	157	NUM
ejif-2047	460	22	157	157	NUM
ejif-2047	460	23	157	157	NUM
ejif-2047	460	24	157	157	NUM
ejif-2047	460	25	observations	observation	NOUN
ejif-2047	460	26	1549	1549	NUM
ejif-2047	460	27	1533	1533	NUM
ejif-2047	460	28	1549	1549	NUM
ejif-2047	460	29	1533	1533	NUM
ejif-2047	460	30	1549	1549	NUM
ejif-2047	460	31	1533	1533	NUM
ejif-2047	460	32	1533	1533	NUM
ejif-2047	460	33	1533	1533	NUM
ejif-2047	460	34	1533	1533	NUM
ejif-2047	460	35	1533	1533	NUM
ejif-2047	460	36	adj.r²	adj.r²	PROPN
ejif-2047	460	37	0.0288	0.0288	NUM
ejif-2047	460	38	0.0293	0.0293	NUM
ejif-2047	460	39	0.0302	0.0302	NUM
ejif-2047	460	40	0.0302	0.0302	NUM
ejif-2047	460	41	0.03	0.03	NUM
ejif-2047	460	42	0.03	0.03	NUM
ejif-2047	460	43	0.0288	0.0288	NUM
ejif-2047	460	44	0.0295	0.0295	NUM
ejif-2047	460	45	0.0293	0.0293	NUM
ejif-2047	460	46	0.0295	0.0295	NUM
ejif-2047	460	47	*	*	PUNCT
ejif-2047	460	48	significant	significant	ADJ
ejif-2047	460	49	at	at	ADP
ejif-2047	460	50	10	10	NUM
ejif-2047	460	51	%	%	NOUN
ejif-2047	460	52	level	level	NOUN
ejif-2047	460	53	*	*	PUNCT
ejif-2047	460	54	*	*	NOUN
ejif-2047	460	55	significant	significant	ADJ
ejif-2047	460	56	at	at	ADP
ejif-2047	460	57	5	5	NUM
ejif-2047	460	58	%	%	NOUN
ejif-2047	460	59	level	level	NOUN
ejif-2047	460	60	*	*	PUNCT
ejif-2047	460	61	*	*	PUNCT
ejif-2047	460	62	*	*	PUNCT
ejif-2047	460	63	significant	significant	ADJ
ejif-2047	460	64	at	at	ADP
ejif-2047	460	65	1	1	NUM
ejif-2047	460	66	%	%	NOUN
ejif-2047	460	67	level	level	NOUN
ejif-2047	460	68	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2047	460	69	predictions	prediction	NOUN
ejif-2047	460	70	on	on	ADP
ejif-2047	460	71	the	the	DET
ejif-2047	460	72	effects	effect	NOUN
ejif-2047	460	73	of	of	ADP
ejif-2047	460	74	share	share	NOUN
ejif-2047	460	75	ownership	ownership	NOUN
ejif-2047	460	76	structures	structure	NOUN
ejif-2047	460	77	on	on	ADP
ejif-2047	460	78	income	income	NOUN
ejif-2047	460	79	smoothing	smoothing	NOUN
ejif-2047	460	80	;	;	PUNCT
ejif-2047	460	81	that	that	PRON
ejif-2047	460	82	is	be	AUX
ejif-2047	460	83	higher	high	ADJ
ejif-2047	460	84	ownership	ownership	NOUN
ejif-2047	460	85	concentration	concentration	NOUN
ejif-2047	460	86	lowers	lower	VERB
ejif-2047	460	87	earnings	earning	NOUN
ejif-2047	460	88	quality	quality	NOUN
ejif-2047	460	89	by	by	ADP
ejif-2047	460	90	increasing	increase	VERB
ejif-2047	460	91	income	income	NOUN
ejif-2047	460	92	smoothing	smooth	VERB
ejif-2047	460	93	through	through	ADP
ejif-2047	460	94	loan	loan	NOUN
ejif-2047	460	95	loss	loss	NOUN
ejif-2047	460	96	provisions	provision	NOUN
ejif-2047	460	97	.	.	PUNCT
ejif-2047	461	1	nonetheless	nonetheless	ADV
ejif-2047	461	2	,	,	PUNCT
ejif-2047	461	3	this	this	DET
ejif-2047	461	4	relationship	relationship	NOUN
ejif-2047	461	5	is	be	AUX
ejif-2047	461	6	reversed	reverse	VERB
ejif-2047	461	7	when	when	SCONJ
ejif-2047	461	8	the	the	DET
ejif-2047	461	9	controlling	control	VERB
ejif-2047	461	10	owner	owner	NOUN
ejif-2047	461	11	is	be	AUX
ejif-2047	461	12	a	a	DET
ejif-2047	461	13	state	state	NOUN
ejif-2047	461	14	.	.	PUNCT
ejif-2047	462	1	estimation	estimation	NOUN
ejif-2047	462	2	(	(	PUNCT
ejif-2047	462	3	e	e	NOUN
ejif-2047	462	4	)	)	PUNCT
ejif-2047	462	5	in	in	ADP
ejif-2047	462	6	table	table	NOUN
ejif-2047	462	7	8	8	NUM
ejif-2047	462	8	indicates	indicate	VERB
ejif-2047	462	9	that	that	SCONJ
ejif-2047	462	10	banks	bank	NOUN
ejif-2047	462	11	with	with	ADP
ejif-2047	462	12	higher	high	ADJ
ejif-2047	462	13	state	state	NOUN
ejif-2047	462	14	ownership	ownership	NOUN
ejif-2047	462	15	display	display	NOUN
ejif-2047	462	16	lower	low	ADJ
ejif-2047	462	17	degrees	degree	NOUN
ejif-2047	462	18	of	of	ADP
ejif-2047	462	19	income	income	NOUN
ejif-2047	462	20	smoothing	smooth	VERB
ejif-2047	462	21	through	through	ADP
ejif-2047	462	22	loan	loan	NOUN
ejif-2047	462	23	loss	loss	NOUN
ejif-2047	462	24	provisions	provision	NOUN
ejif-2047	462	25	.	.	PUNCT
ejif-2047	463	1	the	the	DET
ejif-2047	463	2	t	t	NOUN
ejif-2047	463	3	-	-	PUNCT
ejif-2047	463	4	value	value	NOUN
ejif-2047	463	5	of	of	ADP
ejif-2047	463	6	the	the	DET
ejif-2047	463	7	interaction	interaction	NOUN
ejif-2047	463	8	term	term	NOUN
ejif-2047	463	9	(	(	PUNCT
ejif-2047	463	10	control*state*ebtp	control*state*ebtp	NOUN
ejif-2047	463	11	)	)	PUNCT
ejif-2047	463	12	is	be	AUX
ejif-2047	463	13	negative	negative	ADJ
ejif-2047	463	14	and	and	CCONJ
ejif-2047	463	15	significant	significant	ADJ
ejif-2047	463	16	at	at	ADP
ejif-2047	463	17	1	1	NUM
ejif-2047	463	18	%	%	NOUN
ejif-2047	463	19	level	level	NOUN
ejif-2047	463	20	.	.	PUNCT
ejif-2047	464	1	regarding	regard	VERB
ejif-2047	464	2	the	the	DET
ejif-2047	464	3	role	role	NOUN
ejif-2047	464	4	of	of	ADP
ejif-2047	464	5	the	the	DET
ejif-2047	464	6	regulatory	regulatory	ADJ
ejif-2047	464	7	environment	environment	NOUN
ejif-2047	464	8	(	(	PUNCT
ejif-2047	464	9	see	see	VERB
ejif-2047	464	10	table	table	NOUN
ejif-2047	464	11	9	9	NUM
ejif-2047	464	12	)	)	PUNCT
ejif-2047	464	13	,	,	PUNCT
ejif-2047	464	14	regression	regression	VERB
ejif-2047	464	15	analyses	analysis	NOUN
ejif-2047	464	16	reveal	reveal	VERB
ejif-2047	464	17	(	(	PUNCT
ejif-2047	464	18	at	at	ADP
ejif-2047	464	19	1	1	NUM
ejif-2047	464	20	%	%	NOUN
ejif-2047	464	21	level	level	NOUN
ejif-2047	464	22	of	of	ADP
ejif-2047	464	23	significance	significance	NOUN
ejif-2047	464	24	)	)	PUNCT
ejif-2047	464	25	that	that	SCONJ
ejif-2047	464	26	banks	bank	NOUN
ejif-2047	464	27	in	in	ADP
ejif-2047	464	28	countries	country	NOUN
ejif-2047	464	29	with	with	ADP
ejif-2047	464	30	stronger	strong	ADJ
ejif-2047	464	31	supervisory	supervisory	ADJ
ejif-2047	464	32	regimes	regime	NOUN
ejif-2047	464	33	and	and	CCONJ
ejif-2047	464	34	higher	high	ADJ
ejif-2047	464	35	private	private	ADJ
ejif-2047	464	36	monitoring	monitoring	NOUN
ejif-2047	464	37	engage	engage	VERB
ejif-2047	464	38	less	less	ADV
ejif-2047	464	39	in	in	ADP
ejif-2047	464	40	income	income	NOUN
ejif-2047	464	41	smoothing	smoothing	NOUN
ejif-2047	464	42	practices	practice	NOUN
ejif-2047	464	43	through	through	ADP
ejif-2047	464	44	loan	loan	NOUN
ejif-2047	464	45	loss	loss	NOUN
ejif-2047	464	46	provisions	provision	NOUN
ejif-2047	464	47	.	.	PUNCT
ejif-2047	465	1	however	however	ADV
ejif-2047	465	2	,	,	PUNCT
ejif-2047	465	3	banks	bank	NOUN
ejif-2047	465	4	in	in	ADP
ejif-2047	465	5	countries	country	NOUN
ejif-2047	465	6	where	where	SCONJ
ejif-2047	465	7	the	the	DET
ejif-2047	465	8	investor	investor	NOUN
ejif-2047	465	9	protection	protection	NOUN
ejif-2047	465	10	index	index	NOUN
ejif-2047	465	11	is	be	AUX
ejif-2047	465	12	high	high	ADJ
ejif-2047	465	13	use	use	VERB
ejif-2047	465	14	more	more	ADJ
ejif-2047	465	15	discretion	discretion	NOUN
ejif-2047	465	16	in	in	ADP
ejif-2047	465	17	loan	loan	NOUN
ejif-2047	465	18	loss	loss	NOUN
ejif-2047	465	19	provisioning	provisioning	NOUN
ejif-2047	465	20	.	.	PUNCT
ejif-2047	466	1	these	these	DET
ejif-2047	466	2	findings	finding	NOUN
ejif-2047	466	3	are	be	AUX
ejif-2047	466	4	in	in	ADP
ejif-2047	466	5	consistent	consistent	ADJ
ejif-2047	466	6	with	with	ADP
ejif-2047	466	7	fonseca	fonseca	PROPN
ejif-2047	466	8	and	and	CCONJ
ejif-2047	466	9	gonzalez	gonzalez	PROPN
ejif-2047	466	10	(	(	PUNCT
ejif-2047	466	11	2008	2008	NUM
ejif-2047	466	12	)	)	PUNCT
ejif-2047	466	13	,	,	PUNCT
ejif-2047	466	14	biurrun	biurrun	NOUN
ejif-2047	466	15	(	(	PUNCT
ejif-2047	466	16	2010	2010	NUM
ejif-2047	466	17	)	)	PUNCT
ejif-2047	466	18	and	and	CCONJ
ejif-2047	466	19	bouvatier	bouvatier	NOUN
ejif-2047	466	20	et	et	PROPN
ejif-2047	466	21	al	al	PROPN
ejif-2047	466	22	.	.	PROPN
ejif-2047	467	1	(	(	PUNCT
ejif-2047	467	2	2014	2014	NUM
ejif-2047	467	3	)	)	PUNCT
ejif-2047	468	1	[	[	X
ejif-2047	468	2	35	35	NUM
ejif-2047	468	3	,	,	PUNCT
ejif-2047	468	4	14	14	NUM
ejif-2047	468	5	&	&	CCONJ
ejif-2047	468	6	16	16	NUM
ejif-2047	468	7	]	]	PUNCT
ejif-2047	468	8	.	.	PUNCT
ejif-2047	469	1	tighter	tight	ADJ
ejif-2047	469	2	official	official	ADJ
ejif-2047	469	3	supervision	supervision	NOUN
ejif-2047	469	4	and	and	CCONJ
ejif-2047	469	5	greater	great	ADJ
ejif-2047	469	6	private	private	ADJ
ejif-2047	469	7	oversight	oversight	NOUN
ejif-2047	469	8	improve	improve	VERB
ejif-2047	469	9	earnings	earning	NOUN
ejif-2047	469	10	reporting	reporting	NOUN
ejif-2047	469	11	quality	quality	NOUN
ejif-2047	469	12	by	by	ADP
ejif-2047	469	13	reducing	reduce	VERB
ejif-2047	469	14	earnings	earning	NOUN
ejif-2047	469	15	management	management	NOUN
ejif-2047	469	16	practices	practice	NOUN
ejif-2047	469	17	.	.	PUNCT
ejif-2047	470	1	d.	d.	PROPN
ejif-2047	470	2	small	small	PROPN
ejif-2047	470	3	positive	positive	ADJ
ejif-2047	470	4	net	net	ADJ
ejif-2047	470	5	income	income	NOUN
ejif-2047	470	6	since	since	SCONJ
ejif-2047	470	7	our	our	PRON
ejif-2047	470	8	main	main	ADJ
ejif-2047	470	9	concern	concern	NOUN
ejif-2047	470	10	is	be	AUX
ejif-2047	470	11	to	to	PART
ejif-2047	470	12	investigate	investigate	VERB
ejif-2047	470	13	ownership	ownership	NOUN
ejif-2047	470	14	concentration	concentration	NOUN
ejif-2047	470	15	effects	effect	NOUN
ejif-2047	470	16	on	on	ADP
ejif-2047	470	17	bank	bank	NOUN
ejif-2047	470	18	earnings	earning	NOUN
ejif-2047	470	19	quality	quality	NOUN
ejif-2047	470	20	,	,	PUNCT
ejif-2047	470	21	we	we	PRON
ejif-2047	470	22	test	test	VERB
ejif-2047	470	23	by	by	ADP
ejif-2047	470	24	a	a	DET
ejif-2047	470	25	logistic	logistic	ADJ
ejif-2047	470	26	regression	regression	NOUN
ejif-2047	470	27	whether	whether	SCONJ
ejif-2047	470	28	the	the	DET
ejif-2047	470	29	occurrence	occurrence	NOUN
ejif-2047	470	30	of	of	ADP
ejif-2047	470	31	small	small	ADJ
ejif-2047	470	32	positive	positive	ADJ
ejif-2047	470	33	profits	profit	NOUN
ejif-2047	470	34	is	be	AUX
ejif-2047	470	35	associated	associate	VERB
ejif-2047	470	36	with	with	ADP
ejif-2047	470	37	the	the	DET
ejif-2047	470	38	existence	existence	NOUN
ejif-2047	470	39	of	of	ADP
ejif-2047	470	40	blocked	block	VERB
ejif-2047	470	41	shareholders	shareholder	NOUN
ejif-2047	470	42	with	with	ADP
ejif-2047	470	43	large	large	ADJ
ejif-2047	470	44	ownership	ownership	NOUN
ejif-2047	470	45	stakes	stake	NOUN
ejif-2047	470	46	.	.	PUNCT
ejif-2047	471	1	to	to	PART
ejif-2047	471	2	be	be	AUX
ejif-2047	471	3	consistent	consistent	ADJ
ejif-2047	471	4	with	with	ADP
ejif-2047	471	5	the	the	DET
ejif-2047	471	6	literature	literature	NOUN
ejif-2047	471	7	burgstahler	burgstahler	NOUN
ejif-2047	471	8	and	and	CCONJ
ejif-2047	471	9	dichev	dichev	NOUN
ejif-2047	471	10	(	(	PUNCT
ejif-2047	471	11	1997	1997	NUM
ejif-2047	471	12	)	)	PUNCT
ejif-2047	471	13	,	,	PUNCT
ejif-2047	471	14	shen	shen	NOUN
ejif-2047	471	15	and	and	CCONJ
ejif-2047	471	16	chih	chih	PROPN
ejif-2047	471	17	(	(	PUNCT
ejif-2047	471	18	2005	2005	NUM
ejif-2047	471	19	)	)	PUNCT
ejif-2047	471	20	,	,	PUNCT
ejif-2047	471	21	kanagaretnam	kanagaretnam	PROPN
ejif-2047	471	22	et	et	PROPN
ejif-2047	471	23	al	al	PROPN
ejif-2047	472	1	.	.	PROPN
ejif-2047	473	1	(	(	PUNCT
ejif-2047	473	2	2011	2011	NUM
ejif-2047	473	3	)	)	PUNCT
ejif-2047	473	4	,	,	PUNCT
ejif-2047	473	5	leventis	leventis	NOUN
ejif-2047	473	6	and	and	CCONJ
ejif-2047	473	7	dimitropoulos	dimitropoulo	NOUN
ejif-2047	473	8	(	(	PUNCT
ejif-2047	473	9	2012	2012	NUM
ejif-2047	473	10	)	)	PUNCT
ejif-2047	473	11	,	,	PUNCT
ejif-2047	473	12	hamdi	hamdi	NOUN
ejif-2047	473	13	and	and	CCONJ
ejif-2047	473	14	zarai	zarai	PROPN
ejif-2047	473	15	(	(	PUNCT
ejif-2047	473	16	2012	2012	NUM
ejif-2047	473	17	)	)	PUNCT
ejif-2047	473	18	,	,	PUNCT
ejif-2047	473	19	quttainah	quttainah	PROPN
ejif-2047	473	20	et	et	PROPN
ejif-2047	473	21	al	al	PROPN
ejif-2047	473	22	.	.	PROPN
ejif-2047	474	1	(	(	PUNCT
ejif-2047	474	2	2013	2013	NUM
ejif-2047	474	3	)	)	PUNCT
ejif-2047	474	4	and	and	CCONJ
ejif-2047	474	5	fang	fang	X
ejif-2047	474	6	et	et	PROPN
ejif-2047	474	7	al	al	PROPN
ejif-2047	474	8	.	.	PROPN
ejif-2047	475	1	(	(	PUNCT
ejif-2047	475	2	2014	2014	NUM
ejif-2047	475	3	)	)	PUNCT
ejif-2047	476	1	[	[	X
ejif-2047	476	2	17	17	NUM
ejif-2047	476	3	,	,	PUNCT
ejif-2047	476	4	61	61	NUM
ejif-2047	476	5	,	,	PUNCT
ejif-2047	476	6	43	43	NUM
ejif-2047	476	7	,	,	PUNCT
ejif-2047	476	8	51	51	NUM
ejif-2047	476	9	,	,	PUNCT
ejif-2047	476	10	38	38	NUM
ejif-2047	476	11	,	,	PUNCT
ejif-2047	476	12	58	58	NUM
ejif-2047	476	13	&	&	CCONJ
ejif-2047	476	14	33	33	NUM
ejif-2047	476	15	]	]	PUNCT
ejif-2047	476	16	;	;	PUNCT
ejif-2047	476	17	we	we	PRON
ejif-2047	476	18	include	include	VERB
ejif-2047	476	19	along	along	ADP
ejif-2047	476	20	with	with	ADP
ejif-2047	476	21	our	our	PRON
ejif-2047	476	22	variable	variable	NOUN
ejif-2047	476	23	of	of	ADP
ejif-2047	476	24	interest	interest	NOUN
ejif-2047	476	25	(	(	PUNCT
ejif-2047	476	26	ownership	ownership	NOUN
ejif-2047	476	27	concentration	concentration	NOUN
ejif-2047	476	28	)	)	PUNCT
ejif-2047	476	29	bank	bank	NOUN
ejif-2047	476	30	specific	specific	ADJ
ejif-2047	476	31	variables	variable	NOUN
ejif-2047	476	32	(	(	PUNCT
ejif-2047	476	33	size	size	NOUN
ejif-2047	476	34	,	,	PUNCT
ejif-2047	476	35	equity	equity	NOUN
ejif-2047	476	36	,	,	PUNCT
ejif-2047	476	37	ebt	ebt	PROPN
ejif-2047	476	38	,	,	PUNCT
ejif-2047	476	39	loans	loan	NOUN
ejif-2047	476	40	,	,	PUNCT
ejif-2047	476	41	listed	list	VERB
ejif-2047	476	42	)	)	PUNCT
ejif-2047	476	43	and	and	CCONJ
ejif-2047	476	44	a	a	DET
ejif-2047	476	45	set	set	NOUN
ejif-2047	476	46	of	of	ADP
ejif-2047	476	47	yearly	yearly	ADJ
ejif-2047	476	48	and	and	CCONJ
ejif-2047	476	49	country	country	NOUN
ejif-2047	476	50	dummy	dummy	ADJ
ejif-2047	476	51	variables	variable	NOUN
ejif-2047	476	52	in	in	ADP
ejif-2047	476	53	the	the	DET
ejif-2047	476	54	logistic	logistic	ADJ
ejif-2047	476	55	model	model	NOUN
ejif-2047	476	56	.	.	PUNCT
ejif-2047	477	1	initially	initially	ADV
ejif-2047	477	2	,	,	PUNCT
ejif-2047	477	3	logistic	logistic	ADJ
ejif-2047	477	4	regression	regression	NOUN
ejif-2047	477	5	’s	’s	PART
ejif-2047	477	6	results	result	NOUN
ejif-2047	477	7	summarized	summarize	VERB
ejif-2047	477	8	in	in	ADP
ejif-2047	477	9	table	table	NOUN
ejif-2047	477	10	10	10	NUM
ejif-2047	477	11	do	do	AUX
ejif-2047	477	12	not	not	PART
ejif-2047	477	13	find	find	VERB
ejif-2047	477	14	evidence	evidence	NOUN
ejif-2047	477	15	that	that	SCONJ
ejif-2047	477	16	banks	bank	NOUN
ejif-2047	477	17	with	with	ADP
ejif-2047	477	18	higher	high	ADJ
ejif-2047	477	19	control	control	NOUN
ejif-2047	477	20	concentration	concentration	NOUN
ejif-2047	477	21	are	be	AUX
ejif-2047	477	22	more	more	ADV
ejif-2047	477	23	likely	likely	ADJ
ejif-2047	477	24	to	to	PART
ejif-2047	477	25	report	report	VERB
ejif-2047	477	26	small	small	ADJ
ejif-2047	477	27	positive	positive	ADJ
ejif-2047	477	28	earnings	earning	NOUN
ejif-2047	477	29	(	(	PUNCT
ejif-2047	477	30	column	column	NOUN
ejif-2047	477	31	a	a	NOUN
ejif-2047	477	32	)	)	PUNCT
ejif-2047	477	33	.	.	PUNCT
ejif-2047	478	1	however	however	ADV
ejif-2047	478	2	results	result	NOUN
ejif-2047	478	3	reported	report	VERB
ejif-2047	478	4	in	in	ADP
ejif-2047	478	5	columns	column	NOUN
ejif-2047	478	6	(	(	PUNCT
ejif-2047	478	7	b	b	NOUN
ejif-2047	478	8	,	,	PUNCT
ejif-2047	478	9	c	c	PROPN
ejif-2047	478	10	and	and	CCONJ
ejif-2047	478	11	d	d	X
ejif-2047	478	12	)	)	PUNCT
ejif-2047	478	13	show	show	VERB
ejif-2047	478	14	significant	significant	ADJ
ejif-2047	478	15	coefficient	coefficient	NOUN
ejif-2047	478	16	at	at	ADP
ejif-2047	478	17	5	5	NUM
ejif-2047	478	18	%	%	NOUN
ejif-2047	478	19	and	and	CCONJ
ejif-2047	478	20	1	1	NUM
ejif-2047	478	21	%	%	NOUN
ejif-2047	478	22	level	level	NOUN
ejif-2047	478	23	with	with	ADP
ejif-2047	478	24	a	a	DET
ejif-2047	478	25	positive	positive	ADJ
ejif-2047	478	26	sign	sign	NOUN
ejif-2047	478	27	table	table	NOUN
ejif-2047	478	28	8	8	NUM
ejif-2047	478	29	:	:	PUNCT
ejif-2047	478	30	regression	regression	NOUN
ejif-2047	478	31	results	result	NOUN
ejif-2047	478	32	for	for	ADP
ejif-2047	478	33	the	the	DET
ejif-2047	478	34	income	income	NOUN
ejif-2047	478	35	smoothing	smooth	VERB
ejif-2047	478	36	test	test	NOUN
ejif-2047	478	37	llp	llp	PROPN
ejif-2047	478	38	t	t	PROPN
ejif-2047	478	39	(	(	PUNCT
ejif-2047	478	40	a	a	NOUN
ejif-2047	478	41	)	)	PUNCT
ejif-2047	478	42	(	(	PUNCT
ejif-2047	478	43	b	b	X
ejif-2047	478	44	)	)	PUNCT
ejif-2047	478	45	(	(	PUNCT
ejif-2047	478	46	c	c	X
ejif-2047	478	47	)	)	PUNCT
ejif-2047	478	48	(	(	PUNCT
ejif-2047	478	49	d	d	X
ejif-2047	478	50	)	)	PUNCT
ejif-2047	478	51	(	(	PUNCT
ejif-2047	478	52	e	e	NOUN
ejif-2047	478	53	)	)	PUNCT
ejif-2047	478	54	(	(	PUNCT
ejif-2047	478	55	f	f	X
ejif-2047	478	56	)	)	PUNCT
ejif-2047	478	57	llp	llp	PROPN
ejif-2047	478	58	t-1	t-1	PROPN
ejif-2047	478	59	0.1327	0.1327	NUM
ejif-2047	478	60	(	(	PUNCT
ejif-2047	478	61	1.83	1.83	NUM
ejif-2047	478	62	)	)	PUNCT
ejif-2047	478	63	*	*	PUNCT
ejif-2047	478	64	0.1624	0.1624	NUM
ejif-2047	478	65	(	(	PUNCT
ejif-2047	478	66	2.15	2.15	NUM
ejif-2047	478	67	)	)	PUNCT
ejif-2047	478	68	*	*	PUNCT
ejif-2047	479	1	*	*	PUNCT
ejif-2047	479	2	0.1627	0.1627	NUM
ejif-2047	479	3	(	(	PUNCT
ejif-2047	479	4	2.13	2.13	NUM
ejif-2047	479	5	)	)	PUNCT
ejif-2047	479	6	*	*	PUNCT
ejif-2047	480	1	*	*	PUNCT
ejif-2047	480	2	0.1682	0.1682	PUNCT
ejif-2047	480	3	(	(	PUNCT
ejif-2047	480	4	2.14	2.14	NUM
ejif-2047	480	5	)	)	PUNCT
ejif-2047	480	6	*	*	PUNCT
ejif-2047	481	1	*	*	PUNCT
ejif-2047	481	2	0.1227	0.1227	NUM
ejif-2047	481	3	(	(	PUNCT
ejif-2047	481	4	1.87	1.87	NUM
ejif-2047	481	5	)	)	PUNCT
ejif-2047	481	6	*	*	PUNCT
ejif-2047	481	7	0.1465	0.1465	NUM
ejif-2047	481	8	(	(	PUNCT
ejif-2047	481	9	1.90	1.90	NUM
ejif-2047	481	10	)	)	PUNCT
ejif-2047	481	11	*	*	PUNCT
ejif-2047	481	12	ebtp	ebtp	PROPN
ejif-2047	481	13	0.7925	0.7925	NUM
ejif-2047	481	14	(	(	PUNCT
ejif-2047	481	15	131.76	131.76	NUM
ejif-2047	481	16	)	)	PUNCT
ejif-2047	481	17	*	*	PUNCT
ejif-2047	482	1	*	*	PUNCT
ejif-2047	482	2	*	*	PUNCT
ejif-2047	482	3	0.7974	0.7974	NUM
ejif-2047	482	4	(	(	PUNCT
ejif-2047	482	5	126.76	126.76	NUM
ejif-2047	482	6	)	)	PUNCT
ejif-2047	482	7	*	*	PUNCT
ejif-2047	483	1	*	*	PUNCT
ejif-2047	483	2	*	*	PUNCT
ejif-2047	483	3	0.7934	0.7934	NUM
ejif-2047	483	4	(	(	PUNCT
ejif-2047	483	5	158.45	158.45	NUM
ejif-2047	483	6	)	)	PUNCT
ejif-2047	483	7	*	*	PUNCT
ejif-2047	484	1	*	*	PUNCT
ejif-2047	484	2	*	*	X
ejif-2047	484	3	0.1093	0.1093	NUM
ejif-2047	484	4	(	(	PUNCT
ejif-2047	484	5	1.11	1.11	NUM
ejif-2047	484	6	)	)	PUNCT
ejif-2047	484	7	0.7942	0.7942	NUM
ejif-2047	484	8	(	(	PUNCT
ejif-2047	484	9	179.59	179.59	NUM
ejif-2047	484	10	)	)	PUNCT
ejif-2047	484	11	*	*	PUNCT
ejif-2047	485	1	*	*	PUNCT
ejif-2047	485	2	*	*	X
ejif-2047	485	3	0.795	0.795	NUM
ejif-2047	485	4	(	(	PUNCT
ejif-2047	485	5	388.88	388.88	NUM
ejif-2047	485	6	)	)	PUNCT
ejif-2047	485	7	*	*	PUNCT
ejif-2047	485	8	*	*	PUNCT
ejif-2047	485	9	*	*	AUX
ejif-2047	485	10	listed	list	VERB
ejif-2047	485	11	0.0278	0.0278	NUM
ejif-2047	485	12	(	(	PUNCT
ejif-2047	485	13	8.75	8.75	NUM
ejif-2047	485	14	)	)	PUNCT
ejif-2047	485	15	*	*	PUNCT
ejif-2047	486	1	*	*	PUNCT
ejif-2047	486	2	*	*	PUNCT
ejif-2047	486	3	listed*ebtp	listed*ebtp	ADJ
ejif-2047	486	4	-0.7128	-0.7128	ADJ
ejif-2047	486	5	(	(	PUNCT
ejif-2047	486	6	-12.24	-12.24	PROPN
ejif-2047	486	7	)	)	PUNCT
ejif-2047	486	8	*	*	PUNCT
ejif-2047	487	1	*	*	PUNCT
ejif-2047	487	2	*	*	PUNCT
ejif-2047	487	3	islamic*ebtp	islamic*ebtp	PROPN
ejif-2047	487	4	-0.6264	-0.6264	PROPN
ejif-2047	487	5	(	(	PUNCT
ejif-2047	487	6	-13.92	-13.92	NOUN
ejif-2047	487	7	)	)	PUNCT
ejif-2047	487	8	*	*	PUNCT
ejif-2047	487	9	*	*	PUNCT
ejif-2047	487	10	*	*	PUNCT
ejif-2047	487	11	control*ebtp	control*ebtp	PROPN
ejif-2047	487	12	1.1241	1.1241	NUM
ejif-2047	487	13	(	(	PUNCT
ejif-2047	487	14	6.98	6.98	NUM
ejif-2047	487	15	)	)	PUNCT
ejif-2047	487	16	*	*	PUNCT
ejif-2047	488	1	*	*	PUNCT
ejif-2047	488	2	*	*	PUNCT
ejif-2047	488	3	control*state	control*state	ADJ
ejif-2047	488	4	*	*	PUNCT
ejif-2047	488	5	ebtp	ebtp	NOUN
ejif-2047	488	6	-0.8431	-0.8431	X
ejif-2047	488	7	(	(	PUNCT
ejif-2047	488	8	-5.33	-5.33	NOUN
ejif-2047	488	9	)	)	PUNCT
ejif-2047	488	10	*	*	PUNCT
ejif-2047	489	1	*	*	PUNCT
ejif-2047	489	2	*	*	PUNCT
ejif-2047	489	3	widely	widely	ADV
ejif-2047	489	4	0.0184	0.0184	NUM
ejif-2047	489	5	(	(	PUNCT
ejif-2047	489	6	2.50	2.50	NUM
ejif-2047	489	7	)	)	PUNCT
ejif-2047	489	8	*	*	PUNCT
ejif-2047	489	9	*	*	PUNCT
ejif-2047	489	10	widely*ebtp	widely*ebtp	PROPN
ejif-2047	489	11	-0.7773	-0.7773	PROPN
ejif-2047	489	12	(	(	PUNCT
ejif-2047	489	13	-13.60	-13.60	NUM
ejif-2047	489	14	)	)	PUNCT
ejif-2047	489	15	*	*	PUNCT
ejif-2047	489	16	*	*	PUNCT
ejif-2047	489	17	*	*	PROPN
ejif-2047	489	18	group	group	NOUN
ejif-2047	489	19	1	1	NUM
ejif-2047	489	20	0.0144	0.0144	NUM
ejif-2047	489	21	(	(	PUNCT
ejif-2047	489	22	2.02	2.02	NUM
ejif-2047	489	23	)	)	PUNCT
ejif-2047	489	24	*	*	PUNCT
ejif-2047	489	25	*	*	PROPN
ejif-2047	489	26	group	group	PROPN
ejif-2047	489	27	1*ebtp	1*ebtp	PROPN
ejif-2047	489	28	-0.6466	-0.6466	PROPN
ejif-2047	489	29	(	(	PUNCT
ejif-2047	489	30	-10.12	-10.12	NOUN
ejif-2047	489	31	)	)	PUNCT
ejif-2047	489	32	*	*	PUNCT
ejif-2047	489	33	*	*	PUNCT
ejif-2047	489	34	*	*	PROPN
ejif-2047	489	35	group	group	NOUN
ejif-2047	489	36	2	2	NUM
ejif-2047	489	37	0.0119	0.0119	NUM
ejif-2047	489	38	(	(	PUNCT
ejif-2047	489	39	3.13	3.13	NUM
ejif-2047	489	40	)	)	PUNCT
ejif-2047	489	41	*	*	PUNCT
ejif-2047	489	42	*	*	PUNCT
ejif-2047	489	43	*	*	PROPN
ejif-2047	489	44	group	group	NOUN
ejif-2047	489	45	2*ebtp	2*ebtp	PROPN
ejif-2047	489	46	-0.6169	-0.6169	NOUN
ejif-2047	489	47	(	(	PUNCT
ejif-2047	489	48	-7.34	-7.34	NOUN
ejif-2047	489	49	)	)	PUNCT
ejif-2047	489	50	*	*	PUNCT
ejif-2047	489	51	*	*	PUNCT
ejif-2047	489	52	*	*	PUNCT
ejif-2047	489	53	equity	equity	NOUN
ejif-2047	489	54	-0.1216	-0.1216	NOUN
ejif-2047	489	55	(	(	PUNCT
ejif-2047	489	56	-4.68	-4.68	NOUN
ejif-2047	489	57	)	)	PUNCT
ejif-2047	489	58	*	*	PUNCT
ejif-2047	489	59	*	*	PUNCT
ejif-2047	489	60	*	*	PUNCT
ejif-2047	489	61	-0.0804	-0.0804	NOUN
ejif-2047	489	62	(	(	PUNCT
ejif-2047	489	63	-2.57	-2.57	NUM
ejif-2047	489	64	)	)	PUNCT
ejif-2047	489	65	*	*	PUNCT
ejif-2047	489	66	*	*	PUNCT
ejif-2047	489	67	-0.1055	-0.1055	INTJ
ejif-2047	489	68	(	(	PUNCT
ejif-2047	489	69	-3.87	-3.87	NUM
ejif-2047	489	70	)	)	PUNCT
ejif-2047	489	71	*	*	PUNCT
ejif-2047	489	72	*	*	PUNCT
ejif-2047	489	73	*	*	X
ejif-2047	489	74	-0.1042	-0.1042	NOUN
ejif-2047	489	75	(	(	PUNCT
ejif-2047	489	76	-3.52	-3.52	NOUN
ejif-2047	489	77	)	)	PUNCT
ejif-2047	489	78	*	*	PUNCT
ejif-2047	489	79	*	*	PUNCT
ejif-2047	489	80	*	*	PUNCT
ejif-2047	489	81	-0.1045	-0.1045	ADJ
ejif-2047	489	82	(	(	PUNCT
ejif-2047	489	83	-4.27	-4.27	ADJ
ejif-2047	489	84	)	)	PUNCT
ejif-2047	489	85	*	*	PUNCT
ejif-2047	489	86	*	*	PUNCT
ejif-2047	489	87	*	*	PUNCT
ejif-2047	489	88	-0.0984	-0.0984	X
ejif-2047	489	89	(	(	PUNCT
ejif-2047	489	90	-3.38	-3.38	NUM
ejif-2047	489	91	)	)	PUNCT
ejif-2047	489	92	*	*	PUNCT
ejif-2047	489	93	*	*	PUNCT
ejif-2047	489	94	*	*	VERB
ejif-2047	489	95	loans	loan	NOUN
ejif-2047	489	96	-0.0015	-0.0015	X
ejif-2047	489	97	(	(	PUNCT
ejif-2047	489	98	-1.24	-1.24	NOUN
ejif-2047	489	99	)	)	PUNCT
ejif-2047	489	100	-0.00005	-0.00005	NOUN
ejif-2047	489	101	(	(	PUNCT
ejif-2047	489	102	-0.08	-0.08	NOUN
ejif-2047	489	103	)	)	PUNCT
ejif-2047	489	104	-0.00089	-0.00089	NOUN
ejif-2047	489	105	(	(	PUNCT
ejif-2047	489	106	-0.79	-0.79	NOUN
ejif-2047	489	107	)	)	PUNCT
ejif-2047	489	108	0.00024	0.00024	NUM
ejif-2047	489	109	(	(	PUNCT
ejif-2047	489	110	0.19	0.19	NUM
ejif-2047	489	111	)	)	PUNCT
ejif-2047	489	112	-0.0018	-0.0018	NOUN
ejif-2047	489	113	(	(	PUNCT
ejif-2047	489	114	-1.53	-1.53	NOUN
ejif-2047	489	115	)	)	PUNCT
ejif-2047	489	116	-0.00024	-0.00024	NOUN
ejif-2047	489	117	(	(	PUNCT
ejif-2047	489	118	-0.31	-0.31	X
ejif-2047	489	119	)	)	PUNCT
ejif-2047	489	120	npl	npl	PROPN
ejif-2047	489	121	0.0001	0.0001	NUM
ejif-2047	489	122	(	(	PUNCT
ejif-2047	489	123	2.19	2.19	NUM
ejif-2047	489	124	)	)	PUNCT
ejif-2047	489	125	*	*	PUNCT
ejif-2047	490	1	*	*	PUNCT
ejif-2047	490	2	0.0001	0.0001	NUM
ejif-2047	490	3	(	(	PUNCT
ejif-2047	490	4	3.00	3.00	NUM
ejif-2047	490	5	)	)	PUNCT
ejif-2047	490	6	*	*	PUNCT
ejif-2047	491	1	*	*	PUNCT
ejif-2047	491	2	*	*	PUNCT
ejif-2047	491	3	0.0001	0.0001	NUM
ejif-2047	491	4	(	(	PUNCT
ejif-2047	491	5	2.41	2.41	NUM
ejif-2047	491	6	)	)	PUNCT
ejif-2047	491	7	*	*	PUNCT
ejif-2047	491	8	*	*	PUNCT
ejif-2047	491	9	0.00008	0.00008	NUM
ejif-2047	491	10	(	(	PUNCT
ejif-2047	491	11	2.07	2.07	NUM
ejif-2047	491	12	)	)	PUNCT
ejif-2047	492	1	*	*	PUNCT
ejif-2047	492	2	*	*	PUNCT
ejif-2047	492	3	0.0001	0.0001	NUM
ejif-2047	492	4	(	(	PUNCT
ejif-2047	492	5	3.12	3.12	NUM
ejif-2047	492	6	)	)	PUNCT
ejif-2047	492	7	*	*	PUNCT
ejif-2047	493	1	*	*	PUNCT
ejif-2047	493	2	*	*	PUNCT
ejif-2047	493	3	0.00012	0.00012	NUM
ejif-2047	493	4	(	(	PUNCT
ejif-2047	493	5	3.16	3.16	NUM
ejif-2047	493	6	)	)	PUNCT
ejif-2047	493	7	*	*	PUNCT
ejif-2047	494	1	*	*	PUNCT
ejif-2047	494	2	*	*	PUNCT
ejif-2047	494	3	gdp	gdp	NOUN
ejif-2047	494	4	-0.0373	-0.0373	NOUN
ejif-2047	494	5	(	(	PUNCT
ejif-2047	494	6	-3.51	-3.51	NOUN
ejif-2047	494	7	)	)	PUNCT
ejif-2047	494	8	*	*	PUNCT
ejif-2047	495	1	*	*	PUNCT
ejif-2047	495	2	*	*	VERB
ejif-2047	495	3	-0.0227	-0.0227	NOUN
ejif-2047	495	4	(	(	PUNCT
ejif-2047	495	5	-3.01	-3.01	NOUN
ejif-2047	495	6	)	)	PUNCT
ejif-2047	495	7	*	*	PUNCT
ejif-2047	496	1	*	*	PUNCT
ejif-2047	496	2	*	*	PUNCT
ejif-2047	496	3	-0.0231	-0.0231	NOUN
ejif-2047	496	4	(	(	PUNCT
ejif-2047	496	5	-2.82	-2.82	NOUN
ejif-2047	496	6	)	)	PUNCT
ejif-2047	496	7	*	*	PUNCT
ejif-2047	496	8	*	*	PUNCT
ejif-2047	496	9	*	*	PUNCT
ejif-2047	496	10	-0.0251	-0.0251	NOUN
ejif-2047	496	11	(	(	PUNCT
ejif-2047	496	12	-2.77	-2.77	NUM
ejif-2047	496	13	)	)	PUNCT
ejif-2047	496	14	*	*	PUNCT
ejif-2047	496	15	*	*	PUNCT
ejif-2047	496	16	*	*	NOUN
ejif-2047	496	17	-0.0328	-0.0328	ADJ
ejif-2047	496	18	(	(	PUNCT
ejif-2047	496	19	-3.33	-3.33	NOUN
ejif-2047	496	20	)	)	PUNCT
ejif-2047	496	21	*	*	PUNCT
ejif-2047	497	1	*	*	PUNCT
ejif-2047	497	2	*	*	PUNCT
ejif-2047	497	3	-0.0254	-0.0254	X
ejif-2047	497	4	(	(	PUNCT
ejif-2047	497	5	-3.11	-3.11	ADJ
ejif-2047	497	6	)	)	PUNCT
ejif-2047	497	7	*	*	PUNCT
ejif-2047	497	8	*	*	PUNCT
ejif-2047	497	9	*	*	PUNCT
ejif-2047	497	10	constant	constant	ADJ
ejif-2047	497	11	0.0053	0.0053	NUM
ejif-2047	497	12	(	(	PUNCT
ejif-2047	497	13	1.74	1.74	NUM
ejif-2047	497	14	)	)	PUNCT
ejif-2047	497	15	*	*	PUNCT
ejif-2047	497	16	-0.0076	-0.0076	PROPN
ejif-2047	497	17	(	(	PUNCT
ejif-2047	497	18	-1.63	-1.63	X
ejif-2047	497	19	)	)	PUNCT
ejif-2047	497	20	0.0047	0.0047	NUM
ejif-2047	497	21	(	(	PUNCT
ejif-2047	497	22	1.47	1.47	NUM
ejif-2047	497	23	)	)	PUNCT
ejif-2047	497	24	0.006	0.006	NUM
ejif-2047	497	25	(	(	PUNCT
ejif-2047	497	26	1.76	1.76	NUM
ejif-2047	497	27	)	)	PUNCT
ejif-2047	497	28	*	*	PUNCT
ejif-2047	498	1	0.0072	0.0072	NUM
ejif-2047	498	2	(	(	PUNCT
ejif-2047	498	3	2.51	2.51	NUM
ejif-2047	498	4	)	)	PUNCT
ejif-2047	498	5	*	*	PUNCT
ejif-2047	499	1	*	*	PUNCT
ejif-2047	499	2	0.0022	0.0022	NUM
ejif-2047	499	3	(	(	PUNCT
ejif-2047	499	4	0.53	0.53	NUM
ejif-2047	499	5	)	)	PUNCT
ejif-2047	499	6	number	number	NOUN
ejif-2047	499	7	of	of	ADP
ejif-2047	499	8	banks	bank	NOUN
ejif-2047	499	9	130	130	NUM
ejif-2047	499	10	130	130	NUM
ejif-2047	499	11	130	130	NUM
ejif-2047	499	12	130	130	NUM
ejif-2047	499	13	130	130	NUM
ejif-2047	499	14	130	130	NUM
ejif-2047	499	15	observations	observation	NOUN
ejif-2047	499	16	1102	1102	NUM
ejif-2047	499	17	1102	1102	NUM
ejif-2047	499	18	1102	1102	NUM
ejif-2047	499	19	1093	1093	NUM
ejif-2047	499	20	1093	1093	NUM
ejif-2047	499	21	1099	1099	NUM
ejif-2047	500	1	r²	r²	NOUN
ejif-2047	500	2	(	(	PUNCT
ejif-2047	500	3	within	within	ADP
ejif-2047	500	4	)	)	PUNCT
ejif-2047	500	5	0.99	0.99	NUM
ejif-2047	500	6	0.9956	0.9956	NUM
ejif-2047	500	7	0.9912	0.9912	NUM
ejif-2047	500	8	0.99377	0.99377	NUM
ejif-2047	500	9	0.9918	0.9918	NUM
ejif-2047	500	10	0.9942	0.9942	NUM
ejif-2047	500	11	*	*	PUNCT
ejif-2047	500	12	significant	significant	ADJ
ejif-2047	500	13	at	at	ADP
ejif-2047	500	14	10	10	NUM
ejif-2047	500	15	%	%	NOUN
ejif-2047	500	16	level	level	NOUN
ejif-2047	500	17	*	*	PUNCT
ejif-2047	500	18	*	*	NOUN
ejif-2047	500	19	significant	significant	ADJ
ejif-2047	500	20	at	at	ADP
ejif-2047	500	21	5	5	NUM
ejif-2047	500	22	%	%	NOUN
ejif-2047	500	23	level	level	NOUN
ejif-2047	500	24	*	*	PUNCT
ejif-2047	500	25	*	*	PUNCT
ejif-2047	500	26	*	*	PUNCT
ejif-2047	500	27	significant	significant	ADJ
ejif-2047	500	28	at	at	ADP
ejif-2047	500	29	1	1	NUM
ejif-2047	500	30	%	%	NOUN
ejif-2047	500	31	level	level	NOUN
ejif-2047	500	32	ejif	ejif	NOUN
ejif-2047	500	33	–	–	PUNCT
ejif-2047	500	34	european	european	PROPN
ejif-2047	500	35	journal	journal	PROPN
ejif-2047	500	36	of	of	ADP
ejif-2047	500	37	islamic	islamic	PROPN
ejif-2047	500	38	finance	finance	PROPN
ejif-2047	500	39	no	no	DET
ejif-2047	500	40	6	6	NUM
ejif-2047	500	41	,	,	PUNCT
ejif-2047	500	42	feb	feb	X
ejif-2047	500	43	(	(	PUNCT
ejif-2047	500	44	2017	2017	NUM
ejif-2047	500	45	)	)	PUNCT
ejif-2047	501	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2047	501	2	issn	issn	VERB
ejif-2047	501	3	2421	2421	NUM
ejif-2047	501	4	-	-	SYM
ejif-2047	501	5	2172	2172	NUM
ejif-2047	501	6	12	12	NUM
ejif-2047	501	7	table	table	NOUN
ejif-2047	501	8	9	9	NUM
ejif-2047	501	9	:	:	PUNCT
ejif-2047	501	10	income	income	NOUN
ejif-2047	501	11	smoothing	smoothing	NOUN
ejif-2047	501	12	and	and	CCONJ
ejif-2047	501	13	regulatory	regulatory	ADJ
ejif-2047	501	14	factors	factor	NOUN
ejif-2047	501	15	income	income	NOUN
ejif-2047	501	16	smoothing	smoothing	NOUN
ejif-2047	501	17	(	(	PUNCT
ejif-2047	501	18	eq3	eq3	NOUN
ejif-2047	501	19	)	)	PUNCT
ejif-2047	501	20	(	(	PUNCT
ejif-2047	501	21	g	g	NOUN
ejif-2047	501	22	)	)	PUNCT
ejif-2047	501	23	(	(	PUNCT
ejif-2047	501	24	h	h	NOUN
ejif-2047	501	25	)	)	PUNCT
ejif-2047	501	26	(	(	PUNCT
ejif-2047	501	27	i	i	NOUN
ejif-2047	501	28	)	)	PUNCT
ejif-2047	501	29	llp	llp	PROPN
ejif-2047	501	30	t-1	t-1	PROPN
ejif-2047	501	31	0.1519	0.1519	NUM
ejif-2047	501	32	(	(	PUNCT
ejif-2047	501	33	1.95	1.95	NUM
ejif-2047	501	34	)	)	PUNCT
ejif-2047	501	35	*	*	PUNCT
ejif-2047	502	1	0.1396	0.1396	NUM
ejif-2047	502	2	(	(	PUNCT
ejif-2047	502	3	1.94	1.94	NUM
ejif-2047	502	4	)	)	PUNCT
ejif-2047	502	5	*	*	PUNCT
ejif-2047	502	6	0.1553	0.1553	NUM
ejif-2047	502	7	(	(	PUNCT
ejif-2047	502	8	2.03	2.03	NUM
ejif-2047	502	9	)	)	PUNCT
ejif-2047	502	10	*	*	PUNCT
ejif-2047	502	11	*	*	PUNCT
ejif-2047	502	12	ebtp	ebtp	PROPN
ejif-2047	502	13	0.5228	0.5228	NUM
ejif-2047	502	14	(	(	PUNCT
ejif-2047	502	15	4.13	4.13	NUM
ejif-2047	502	16	)	)	PUNCT
ejif-2047	502	17	*	*	PUNCT
ejif-2047	503	1	*	*	PUNCT
ejif-2047	503	2	*	*	PUNCT
ejif-2047	503	3	0.7960	0.7960	NUM
ejif-2047	503	4	(	(	PUNCT
ejif-2047	503	5	362.23	362.23	NUM
ejif-2047	503	6	)	)	PUNCT
ejif-2047	503	7	*	*	PUNCT
ejif-2047	504	1	*	*	PUNCT
ejif-2047	504	2	*	*	X
ejif-2047	504	3	0.7959	0.7959	NUM
ejif-2047	504	4	(	(	PUNCT
ejif-2047	504	5	350.84	350.84	NUM
ejif-2047	504	6	)	)	PUNCT
ejif-2047	505	1	*	*	PUNCT
ejif-2047	506	1	*	*	PUNCT
ejif-2047	506	2	*	*	PUNCT
ejif-2047	506	3	widely	widely	ADV
ejif-2047	506	4	0.0138	0.0138	NUM
ejif-2047	506	5	(	(	PUNCT
ejif-2047	506	6	1.73	1.73	NUM
ejif-2047	506	7	)	)	PUNCT
ejif-2047	506	8	*	*	PUNCT
ejif-2047	507	1	0.0120	0.0120	NUM
ejif-2047	507	2	(	(	PUNCT
ejif-2047	507	3	1.84	1.84	NUM
ejif-2047	507	4	)	)	PUNCT
ejif-2047	507	5	*	*	PUNCT
ejif-2047	507	6	0.0186	0.0186	NUM
ejif-2047	507	7	(	(	PUNCT
ejif-2047	507	8	2.50	2.50	NUM
ejif-2047	507	9	)	)	PUNCT
ejif-2047	507	10	*	*	PUNCT
ejif-2047	507	11	*	*	PUNCT
ejif-2047	507	12	widely*ebtp	widely*ebtp	PROPN
ejif-2047	507	13	-0.5693	-0.5693	ADJ
ejif-2047	507	14	(	(	PUNCT
ejif-2047	507	15	-5.66	-5.66	NOUN
ejif-2047	507	16	)	)	PUNCT
ejif-2047	507	17	*	*	PUNCT
ejif-2047	507	18	*	*	PUNCT
ejif-2047	507	19	*	*	PUNCT
ejif-2047	507	20	-0.5422	-0.5422	INTJ
ejif-2047	507	21	(	(	PUNCT
ejif-2047	507	22	-7.46	-7.46	NOUN
ejif-2047	507	23	)	)	PUNCT
ejif-2047	507	24	*	*	PUNCT
ejif-2047	507	25	*	*	PUNCT
ejif-2047	507	26	*	*	PUNCT
ejif-2047	507	27	-0.7649	-0.7649	NOUN
ejif-2047	507	28	(	(	PUNCT
ejif-2047	507	29	-12.19	-12.19	NOUN
ejif-2047	507	30	)	)	PUNCT
ejif-2047	507	31	*	*	PUNCT
ejif-2047	507	32	*	*	PUNCT
ejif-2047	507	33	*	*	PROPN
ejif-2047	507	34	group	group	NOUN
ejif-2047	507	35	1	1	NUM
ejif-2047	507	36	0.0151	0.0151	NUM
ejif-2047	507	37	(	(	PUNCT
ejif-2047	507	38	2.06	2.06	NUM
ejif-2047	507	39	)	)	PUNCT
ejif-2047	507	40	*	*	PUNCT
ejif-2047	507	41	*	*	PUNCT
ejif-2047	507	42	0.0101	0.0101	NUM
ejif-2047	507	43	(	(	PUNCT
ejif-2047	507	44	1.53	1.53	NUM
ejif-2047	507	45	)	)	PUNCT
ejif-2047	507	46	0.0112	0.0112	NUM
ejif-2047	507	47	(	(	PUNCT
ejif-2047	507	48	1.58	1.58	NUM
ejif-2047	507	49	)	)	PUNCT
ejif-2047	507	50	group	group	NOUN
ejif-2047	507	51	1*ebtp	1*ebtp	PROPN
ejif-2047	507	52	-0.6011	-0.6011	PROPN
ejif-2047	507	53	(	(	PUNCT
ejif-2047	507	54	-8.32	-8.32	NUM
ejif-2047	507	55	)	)	PUNCT
ejif-2047	507	56	*	*	PUNCT
ejif-2047	507	57	*	*	PUNCT
ejif-2047	507	58	*	*	PUNCT
ejif-2047	507	59	-0.4165	-0.4165	INTJ
ejif-2047	507	60	(	(	PUNCT
ejif-2047	507	61	-4.40	-4.40	NOUN
ejif-2047	507	62	)	)	PUNCT
ejif-2047	507	63	*	*	PUNCT
ejif-2047	507	64	*	*	PUNCT
ejif-2047	507	65	*	*	PUNCT
ejif-2047	507	66	-0.5126	-0.5126	NOUN
ejif-2047	507	67	(	(	PUNCT
ejif-2047	507	68	-5.48	-5.48	NUM
ejif-2047	507	69	)	)	PUNCT
ejif-2047	507	70	*	*	PUNCT
ejif-2047	507	71	*	*	PUNCT
ejif-2047	507	72	*	*	PROPN
ejif-2047	507	73	group	group	NOUN
ejif-2047	507	74	2	2	NUM
ejif-2047	507	75	0.0125	0.0125	NUM
ejif-2047	507	76	(	(	PUNCT
ejif-2047	507	77	3.18	3.18	NUM
ejif-2047	507	78	)	)	PUNCT
ejif-2047	507	79	*	*	PUNCT
ejif-2047	508	1	*	*	PUNCT
ejif-2047	508	2	*	*	PUNCT
ejif-2047	509	1	0.0112	0.0112	NUM
ejif-2047	509	2	(	(	PUNCT
ejif-2047	509	3	3.41	3.41	NUM
ejif-2047	509	4	)	)	PUNCT
ejif-2047	509	5	*	*	PUNCT
ejif-2047	510	1	*	*	PUNCT
ejif-2047	510	2	*	*	PUNCT
ejif-2047	510	3	0.0095	0.0095	NUM
ejif-2047	510	4	(	(	PUNCT
ejif-2047	510	5	2.55	2.55	NUM
ejif-2047	510	6	)	)	PUNCT
ejif-2047	510	7	*	*	PUNCT
ejif-2047	510	8	*	*	PROPN
ejif-2047	510	9	group	group	NOUN
ejif-2047	510	10	2*ebtp	2*ebtp	PROPN
ejif-2047	510	11	-0.5865	-0.5865	ADJ
ejif-2047	510	12	(	(	PUNCT
ejif-2047	510	13	-6.72	-6.72	NOUN
ejif-2047	510	14	)	)	PUNCT
ejif-2047	510	15	*	*	PUNCT
ejif-2047	510	16	*	*	PUNCT
ejif-2047	510	17	*	*	PUNCT
ejif-2047	510	18	-0.5548	-0.5548	NOUN
ejif-2047	510	19	(	(	PUNCT
ejif-2047	510	20	-6.27	-6.27	NOUN
ejif-2047	510	21	)	)	PUNCT
ejif-2047	510	22	*	*	PUNCT
ejif-2047	510	23	*	*	PUNCT
ejif-2047	510	24	*	*	PUNCT
ejif-2047	510	25	-0.4896	-0.4896	INTJ
ejif-2047	510	26	(	(	PUNCT
ejif-2047	510	27	-5.66	-5.66	NOUN
ejif-2047	510	28	)	)	PUNCT
ejif-2047	510	29	*	*	PUNCT
ejif-2047	510	30	*	*	PUNCT
ejif-2047	510	31	*	*	PUNCT
ejif-2047	510	32	high	high	ADJ
ejif-2047	510	33	ipi*ebtp	ipi*ebtp	PROPN
ejif-2047	510	34	0.273	0.273	NUM
ejif-2047	510	35	(	(	PUNCT
ejif-2047	510	36	2.16	2.16	NUM
ejif-2047	510	37	)	)	PUNCT
ejif-2047	510	38	*	*	PUNCT
ejif-2047	510	39	*	*	PUNCT
ejif-2047	510	40	high	high	ADJ
ejif-2047	510	41	official*ebtp	official*ebtp	PROPN
ejif-2047	510	42	-0.3095	-0.3095	NOUN
ejif-2047	510	43	(	(	PUNCT
ejif-2047	510	44	-4.42	-4.42	NOUN
ejif-2047	510	45	)	)	PUNCT
ejif-2047	510	46	*	*	PUNCT
ejif-2047	510	47	*	*	PUNCT
ejif-2047	510	48	*	*	PUNCT
ejif-2047	510	49	high	high	ADJ
ejif-2047	510	50	private*ebtp	private*ebtp	NOUN
ejif-2047	510	51	-0.2737	-0.2737	NOUN
ejif-2047	510	52	(	(	PUNCT
ejif-2047	510	53	-2.85	-2.85	NUM
ejif-2047	510	54	)	)	PUNCT
ejif-2047	510	55	*	*	PUNCT
ejif-2047	510	56	*	*	PUNCT
ejif-2047	510	57	*	*	PUNCT
ejif-2047	510	58	equity	equity	NOUN
ejif-2047	510	59	-0.1015	-0.1015	PROPN
ejif-2047	510	60	(	(	PUNCT
ejif-2047	510	61	-3.41	-3.41	NOUN
ejif-2047	510	62	)	)	PUNCT
ejif-2047	510	63	*	*	PUNCT
ejif-2047	511	1	*	*	PUNCT
ejif-2047	511	2	*	*	PUNCT
ejif-2047	511	3	-0.0954	-0.0954	NOUN
ejif-2047	511	4	(	(	PUNCT
ejif-2047	511	5	-3.40	-3.40	X
ejif-2047	511	6	)	)	PUNCT
ejif-2047	511	7	*	*	PUNCT
ejif-2047	511	8	*	*	PUNCT
ejif-2047	511	9	*	*	PUNCT
ejif-2047	511	10	-0.0955	-0.0955	X
ejif-2047	511	11	(	(	PUNCT
ejif-2047	511	12	-3.28	-3.28	NOUN
ejif-2047	511	13	)	)	PUNCT
ejif-2047	511	14	*	*	PUNCT
ejif-2047	511	15	*	*	PUNCT
ejif-2047	511	16	*	*	VERB
ejif-2047	511	17	loans	loan	NOUN
ejif-2047	511	18	-0.0007	-0.0007	VERB
ejif-2047	511	19	(	(	PUNCT
ejif-2047	511	20	-0.80	-0.80	NOUN
ejif-2047	511	21	)	)	PUNCT
ejif-2047	511	22	-0.0005	-0.0005	NOUN
ejif-2047	511	23	(	(	PUNCT
ejif-2047	511	24	-0.64	-0.64	X
ejif-2047	511	25	)	)	PUNCT
ejif-2047	511	26	-0.0001	-0.0001	NOUN
ejif-2047	511	27	(	(	PUNCT
ejif-2047	511	28	-0.25	-0.25	NUM
ejif-2047	511	29	)	)	PUNCT
ejif-2047	511	30	npl	npl	PROPN
ejif-2047	511	31	0.0001	0.0001	NUM
ejif-2047	511	32	(	(	PUNCT
ejif-2047	511	33	3.98	3.98	NUM
ejif-2047	511	34	)	)	PUNCT
ejif-2047	511	35	*	*	PUNCT
ejif-2047	512	1	*	*	PUNCT
ejif-2047	512	2	*	*	PUNCT
ejif-2047	512	3	0.0001	0.0001	NUM
ejif-2047	512	4	(	(	PUNCT
ejif-2047	512	5	3.07	3.07	NUM
ejif-2047	512	6	)	)	PUNCT
ejif-2047	512	7	*	*	PUNCT
ejif-2047	513	1	*	*	PUNCT
ejif-2047	513	2	*	*	PUNCT
ejif-2047	513	3	0.0001	0.0001	NUM
ejif-2047	513	4	(	(	PUNCT
ejif-2047	513	5	3.08	3.08	NUM
ejif-2047	513	6	)	)	PUNCT
ejif-2047	513	7	*	*	PUNCT
ejif-2047	514	1	*	*	PUNCT
ejif-2047	514	2	*	*	PUNCT
ejif-2047	514	3	gdp	gdp	PROPN
ejif-2047	514	4	-0.035	-0.035	X
ejif-2047	514	5	(	(	PUNCT
ejif-2047	514	6	-3.67	-3.67	INTJ
ejif-2047	514	7	)	)	PUNCT
ejif-2047	514	8	*	*	PUNCT
ejif-2047	515	1	*	*	PUNCT
ejif-2047	515	2	*	*	PUNCT
ejif-2047	515	3	-0.0301	-0.0301	NOUN
ejif-2047	515	4	(	(	PUNCT
ejif-2047	515	5	-3.80	-3.80	NOUN
ejif-2047	515	6	)	)	PUNCT
ejif-2047	515	7	*	*	PUNCT
ejif-2047	516	1	*	*	PUNCT
ejif-2047	516	2	*	*	PUNCT
ejif-2047	516	3	-0.0254	-0.0254	NOUN
ejif-2047	516	4	(	(	PUNCT
ejif-2047	516	5	-3.14	-3.14	NOUN
ejif-2047	516	6	)	)	PUNCT
ejif-2047	516	7	*	*	PUNCT
ejif-2047	516	8	*	*	PUNCT
ejif-2047	516	9	*	*	PUNCT
ejif-2047	516	10	constant	constant	ADJ
ejif-2047	516	11	0.0025	0.0025	NUM
ejif-2047	516	12	(	(	PUNCT
ejif-2047	516	13	0.61	0.61	NUM
ejif-2047	516	14	)	)	PUNCT
ejif-2047	516	15	0.0041	0.0041	NUM
ejif-2047	516	16	(	(	PUNCT
ejif-2047	516	17	1.06	1.06	NUM
ejif-2047	516	18	)	)	PUNCT
ejif-2047	516	19	0.0030	0.0030	NUM
ejif-2047	516	20	(	(	PUNCT
ejif-2047	516	21	0.76	0.76	NUM
ejif-2047	516	22	)	)	PUNCT
ejif-2047	516	23	num	num	NOUN
ejif-2047	516	24	of	of	ADP
ejif-2047	516	25	banks	bank	NOUN
ejif-2047	516	26	130	130	NUM
ejif-2047	516	27	130	130	NUM
ejif-2047	516	28	130	130	NUM
ejif-2047	516	29	observations	observation	NOUN
ejif-2047	516	30	1090	1090	NUM
ejif-2047	516	31	1099	1099	NUM
ejif-2047	516	32	1099	1099	NUM
ejif-2047	516	33	r²	r²	NOUN
ejif-2047	516	34	(	(	PUNCT
ejif-2047	516	35	within	within	ADP
ejif-2047	516	36	)	)	PUNCT
ejif-2047	516	37	0.9946	0.9946	NUM
ejif-2047	516	38	0.9944	0.9944	NUM
ejif-2047	516	39	0.9943	0.9943	NUM
ejif-2047	516	40	*	*	PUNCT
ejif-2047	516	41	significant	significant	ADJ
ejif-2047	516	42	at	at	ADP
ejif-2047	516	43	10	10	NUM
ejif-2047	516	44	%	%	NOUN
ejif-2047	516	45	level	level	NOUN
ejif-2047	516	46	*	*	PUNCT
ejif-2047	516	47	*	*	NOUN
ejif-2047	516	48	significant	significant	ADJ
ejif-2047	516	49	at	at	ADP
ejif-2047	516	50	5	5	NUM
ejif-2047	516	51	%	%	NOUN
ejif-2047	516	52	level	level	NOUN
ejif-2047	516	53	*	*	PUNCT
ejif-2047	516	54	*	*	PUNCT
ejif-2047	516	55	*	*	PUNCT
ejif-2047	516	56	significant	significant	ADJ
ejif-2047	516	57	at	at	ADP
ejif-2047	516	58	1	1	NUM
ejif-2047	516	59	%	%	NOUN
ejif-2047	516	60	level	level	NOUN
ejif-2047	516	61	for	for	ADP
ejif-2047	516	62	the	the	DET
ejif-2047	516	63	“	"	PUNCT
ejif-2047	516	64	cash	cash	NOUN
ejif-2047	516	65	flow	flow	NOUN
ejif-2047	516	66	rights	right	NOUN
ejif-2047	516	67	”	"	PUNCT
ejif-2047	516	68	variable	variable	NOUN
ejif-2047	516	69	,	,	PUNCT
ejif-2047	516	70	indicating	indicate	VERB
ejif-2047	516	71	that	that	SCONJ
ejif-2047	516	72	the	the	DET
ejif-2047	516	73	propensity	propensity	NOUN
ejif-2047	516	74	of	of	ADP
ejif-2047	516	75	reporting	report	VERB
ejif-2047	516	76	small	small	ADJ
ejif-2047	516	77	losses	loss	NOUN
ejif-2047	516	78	increases	increase	NOUN
ejif-2047	516	79	as	as	SCONJ
ejif-2047	516	80	the	the	DET
ejif-2047	516	81	cash	cash	NOUN
ejif-2047	516	82	flow	flow	NOUN
ejif-2047	516	83	rights	right	NOUN
ejif-2047	516	84	held	hold	VERB
ejif-2047	516	85	by	by	ADP
ejif-2047	516	86	the	the	DET
ejif-2047	516	87	controlling	control	VERB
ejif-2047	516	88	shareholders	shareholder	NOUN
ejif-2047	516	89	increases	increase	VERB
ejif-2047	516	90	too	too	ADV
ejif-2047	516	91	.	.	PUNCT
ejif-2047	517	1	this	this	DET
ejif-2047	517	2	finding	finding	NOUN
ejif-2047	517	3	suggests	suggest	VERB
ejif-2047	517	4	that	that	SCONJ
ejif-2047	517	5	,	,	PUNCT
ejif-2047	517	6	in	in	ADP
ejif-2047	517	7	case	case	NOUN
ejif-2047	517	8	of	of	ADP
ejif-2047	517	9	financial	financial	ADJ
ejif-2047	517	10	difficulties	difficulty	NOUN
ejif-2047	517	11	largest	large	ADJ
ejif-2047	517	12	shareholder	shareholder	NOUN
ejif-2047	517	13	owning	own	VERB
ejif-2047	517	14	more	more	ADJ
ejif-2047	517	15	cash	cash	NOUN
ejif-2047	517	16	flow	flow	NOUN
ejif-2047	517	17	rights	right	NOUN
ejif-2047	517	18	has	have	VERB
ejif-2047	517	19	more	more	ADJ
ejif-2047	517	20	incentives	incentive	NOUN
ejif-2047	517	21	to	to	PART
ejif-2047	517	22	aggressively	aggressively	ADV
ejif-2047	517	23	maintain	maintain	VERB
ejif-2047	517	24	positive	positive	ADJ
ejif-2047	517	25	earnings	earning	NOUN
ejif-2047	517	26	;	;	PUNCT
ejif-2047	517	27	because	because	SCONJ
ejif-2047	517	28	in	in	ADP
ejif-2047	517	29	case	case	NOUN
ejif-2047	517	30	of	of	ADP
ejif-2047	517	31	loss	loss	NOUN
ejif-2047	517	32	he	he	PRON
ejif-2047	517	33	will	will	AUX
ejif-2047	517	34	bear	bear	VERB
ejif-2047	517	35	high	high	ADJ
ejif-2047	517	36	fraction	fraction	NOUN
ejif-2047	517	37	proportional	proportional	NOUN
ejif-2047	517	38	to	to	ADP
ejif-2047	517	39	his	his	PRON
ejif-2047	517	40	cash	cash	NOUN
ejif-2047	517	41	flow	flow	NOUN
ejif-2047	517	42	stakes	stake	NOUN
ejif-2047	517	43	.	.	PUNCT
ejif-2047	518	1	largest	large	ADJ
ejif-2047	518	2	owner	owner	NOUN
ejif-2047	518	3	hence	hence	ADV
ejif-2047	518	4	will	will	AUX
ejif-2047	518	5	put	put	VERB
ejif-2047	518	6	pressure	pressure	NOUN
ejif-2047	518	7	on	on	ADP
ejif-2047	518	8	bank	bank	NOUN
ejif-2047	518	9	managers	manager	NOUN
ejif-2047	518	10	to	to	PART
ejif-2047	518	11	make	make	VERB
ejif-2047	518	12	all	all	DET
ejif-2047	518	13	possible	possible	ADJ
ejif-2047	518	14	efforts	effort	NOUN
ejif-2047	518	15	to	to	PART
ejif-2047	518	16	boost	boost	VERB
ejif-2047	518	17	earnings	earning	NOUN
ejif-2047	518	18	and	and	CCONJ
ejif-2047	518	19	avoid	avoid	VERB
ejif-2047	518	20	losses	loss	NOUN
ejif-2047	518	21	.	.	PUNCT
ejif-2047	519	1	the	the	DET
ejif-2047	519	2	logistic	logistic	ADJ
ejif-2047	519	3	regression	regression	NOUN
ejif-2047	519	4	reveals	reveal	VERB
ejif-2047	519	5	in	in	ADP
ejif-2047	519	6	addition	addition	NOUN
ejif-2047	519	7	a	a	DET
ejif-2047	519	8	significant	significant	ADJ
ejif-2047	519	9	negative	negative	ADJ
ejif-2047	519	10	relationship	relationship	NOUN
ejif-2047	519	11	between	between	ADP
ejif-2047	519	12	earnings	earning	NOUN
ejif-2047	519	13	before	before	ADP
ejif-2047	519	14	taxes	taxis	NOUN
ejif-2047	519	15	(	(	PUNCT
ejif-2047	519	16	ebt	ebt	PROPN
ejif-2047	519	17	)	)	PUNCT
ejif-2047	519	18	and	and	CCONJ
ejif-2047	519	19	loss	loss	NOUN
ejif-2047	519	20	avoidance	avoidance	NOUN
ejif-2047	519	21	(	(	PUNCT
ejif-2047	519	22	column	column	NOUN
ejif-2047	519	23	a	a	PROPN
ejif-2047	519	24	,	,	PUNCT
ejif-2047	519	25	b	b	PROPN
ejif-2047	519	26	and	and	CCONJ
ejif-2047	519	27	d	d	NOUN
ejif-2047	519	28	)	)	PUNCT
ejif-2047	519	29	,	,	PUNCT
ejif-2047	519	30	but	but	CCONJ
ejif-2047	519	31	no	no	DET
ejif-2047	519	32	significant	significant	ADJ
ejif-2047	519	33	association	association	NOUN
ejif-2047	519	34	with	with	ADP
ejif-2047	519	35	(	(	PUNCT
ejif-2047	519	36	ebtp	ebtp	NOUN
ejif-2047	519	37	)	)	PUNCT
ejif-2047	519	38	earnings	earning	NOUN
ejif-2047	519	39	before	before	ADP
ejif-2047	519	40	taxes	taxis	NOUN
ejif-2047	519	41	and	and	CCONJ
ejif-2047	519	42	provisions	provision	NOUN
ejif-2047	519	43	(	(	PUNCT
ejif-2047	519	44	column	column	NOUN
ejif-2047	519	45	c	c	NOUN
ejif-2047	519	46	)	)	PUNCT
ejif-2047	519	47	.	.	PUNCT
ejif-2047	520	1	this	this	PRON
ejif-2047	520	2	implies	imply	VERB
ejif-2047	520	3	that	that	SCONJ
ejif-2047	520	4	banks	bank	NOUN
ejif-2047	520	5	are	be	AUX
ejif-2047	520	6	much	much	ADV
ejif-2047	520	7	more	more	ADV
ejif-2047	520	8	likely	likely	ADJ
ejif-2047	520	9	to	to	PART
ejif-2047	520	10	report	report	VERB
ejif-2047	520	11	small	small	ADJ
ejif-2047	520	12	net	net	ADJ
ejif-2047	520	13	income	income	NOUN
ejif-2047	520	14	in	in	ADP
ejif-2047	520	15	the	the	DET
ejif-2047	520	16	interval	interval	NOUN
ejif-2047	520	17	]	]	PUNCT
ejif-2047	520	18	0	0	NUM
ejif-2047	520	19	;	;	PUNCT
ejif-2047	520	20	0.0025	0.0025	NUM
ejif-2047	520	21	]	]	PUNCT
ejif-2047	520	22	when	when	SCONJ
ejif-2047	520	23	their	their	PRON
ejif-2047	520	24	earnings	earning	NOUN
ejif-2047	520	25	before	before	ADP
ejif-2047	520	26	taxes	taxis	NOUN
ejif-2047	520	27	is	be	AUX
ejif-2047	520	28	decreasing	decrease	VERB
ejif-2047	520	29	.	.	PUNCT
ejif-2047	521	1	in	in	ADP
ejif-2047	521	2	addition	addition	NOUN
ejif-2047	521	3	,	,	PUNCT
ejif-2047	521	4	the	the	DET
ejif-2047	521	5	insignificance	insignificance	NOUN
ejif-2047	521	6	of	of	ADP
ejif-2047	521	7	earnings	earning	NOUN
ejif-2047	521	8	before	before	ADP
ejif-2047	521	9	taxes	taxis	NOUN
ejif-2047	521	10	and	and	CCONJ
ejif-2047	521	11	provisions	provision	NOUN
ejif-2047	521	12	(	(	PUNCT
ejif-2047	521	13	ebtp	ebtp	PROPN
ejif-2047	521	14	)	)	PUNCT
ejif-2047	521	15	indicates	indicate	VERB
ejif-2047	521	16	that	that	SCONJ
ejif-2047	521	17	bank	bank	NOUN
ejif-2047	521	18	managers	manager	NOUN
ejif-2047	521	19	are	be	AUX
ejif-2047	521	20	engaged	engage	VERB
ejif-2047	521	21	in	in	ADP
ejif-2047	521	22	loss	loss	NOUN
ejif-2047	521	23	-	-	PUNCT
ejif-2047	521	24	avoidance	avoidance	NOUN
ejif-2047	521	25	management	management	NOUN
ejif-2047	521	26	of	of	ADP
ejif-2047	521	27	earnings	earning	NOUN
ejif-2047	521	28	using	use	VERB
ejif-2047	521	29	extra	extra	ADJ
ejif-2047	521	30	techniques	technique	NOUN
ejif-2047	521	31	other	other	ADJ
ejif-2047	521	32	than	than	ADP
ejif-2047	521	33	managing	manage	VERB
ejif-2047	521	34	loan	loan	NOUN
ejif-2047	521	35	loss	loss	NOUN
ejif-2047	521	36	provisions	provision	NOUN
ejif-2047	521	37	.	.	PUNCT
ejif-2047	522	1	with	with	ADP
ejif-2047	522	2	regard	regard	NOUN
ejif-2047	522	3	to	to	ADP
ejif-2047	522	4	bank	bank	NOUN
ejif-2047	522	5	-	-	PUNCT
ejif-2047	522	6	level	level	NOUN
ejif-2047	522	7	controls	control	NOUN
ejif-2047	522	8	,	,	PUNCT
ejif-2047	522	9	our	our	PRON
ejif-2047	522	10	data	datum	NOUN
ejif-2047	522	11	prove	prove	VERB
ejif-2047	522	12	evidence	evidence	NOUN
ejif-2047	522	13	that	that	SCONJ
ejif-2047	522	14	highly	highly	ADV
ejif-2047	522	15	leveraged	leverage	VERB
ejif-2047	522	16	banks	bank	NOUN
ejif-2047	522	17	and	and	CCONJ
ejif-2047	522	18	banks	bank	NOUN
ejif-2047	522	19	with	with	ADP
ejif-2047	522	20	higher	high	ADJ
ejif-2047	522	21	loans	loan	NOUN
ejif-2047	522	22	are	be	AUX
ejif-2047	522	23	more	more	ADV
ejif-2047	522	24	associated	associate	VERB
ejif-2047	522	25	with	with	ADP
ejif-2047	522	26	loss	loss	NOUN
ejif-2047	522	27	avoidance	avoidance	NOUN
ejif-2047	522	28	.	.	PUNCT
ejif-2047	523	1	high	high	ADJ
ejif-2047	523	2	economic	economic	ADJ
ejif-2047	523	3	growth	growth	NOUN
ejif-2047	523	4	is	be	AUX
ejif-2047	523	5	negatively	negatively	ADV
ejif-2047	523	6	associated	associate	VERB
ejif-2047	523	7	with	with	ADP
ejif-2047	523	8	the	the	DET
ejif-2047	523	9	likelihood	likelihood	NOUN
ejif-2047	523	10	of	of	ADP
ejif-2047	523	11	small	small	ADJ
ejif-2047	523	12	positive	positive	ADJ
ejif-2047	523	13	earnings	earning	NOUN
ejif-2047	523	14	.	.	PUNCT
ejif-2047	524	1	intuitively	intuitively	ADV
ejif-2047	524	2	,	,	PUNCT
ejif-2047	524	3	bank	bank	NOUN
ejif-2047	524	4	profits	profit	NOUN
ejif-2047	524	5	increase	increase	VERB
ejif-2047	524	6	as	as	SCONJ
ejif-2047	524	7	the	the	DET
ejif-2047	524	8	economy	economy	NOUN
ejif-2047	524	9	improves	improve	VERB
ejif-2047	524	10	.	.	PUNCT
ejif-2047	525	1	state	state	NOUN
ejif-2047	525	2	-	-	PUNCT
ejif-2047	525	3	owned	own	VERB
ejif-2047	525	4	banks	bank	NOUN
ejif-2047	525	5	are	be	AUX
ejif-2047	525	6	not	not	PART
ejif-2047	525	7	associated	associate	VERB
ejif-2047	525	8	with	with	ADP
ejif-2047	525	9	loss	loss	NOUN
ejif-2047	525	10	avoidance	avoidance	NOUN
ejif-2047	525	11	earnings	earning	NOUN
ejif-2047	525	12	management	management	NOUN
ejif-2047	525	13	(	(	PUNCT
ejif-2047	525	14	estimation	estimation	NOUN
ejif-2047	525	15	d	d	PROPN
ejif-2047	525	16	)	)	PUNCT
ejif-2047	525	17	.	.	PUNCT
ejif-2047	526	1	the	the	DET
ejif-2047	526	2	negative	negative	ADJ
ejif-2047	526	3	coefficient	coefficient	NOUN
ejif-2047	526	4	on	on	ADP
ejif-2047	526	5	the	the	DET
ejif-2047	526	6	dummy	dummy	ADJ
ejif-2047	526	7	variable	variable	NOUN
ejif-2047	526	8	“	"	PUNCT
ejif-2047	526	9	listed	list	VERB
ejif-2047	526	10	”	"	PUNCT
ejif-2047	526	11	indicates	indicate	VERB
ejif-2047	526	12	that	that	SCONJ
ejif-2047	526	13	listed	list	VERB
ejif-2047	526	14	banks	bank	NOUN
ejif-2047	526	15	report	report	VERB
ejif-2047	526	16	less	less	ADV
ejif-2047	526	17	frequently	frequently	ADV
ejif-2047	526	18	small	small	ADJ
ejif-2047	526	19	positive	positive	ADJ
ejif-2047	526	20	income	income	NOUN
ejif-2047	526	21	to	to	PART
ejif-2047	526	22	avoid	avoid	VERB
ejif-2047	526	23	losses	loss	NOUN
ejif-2047	526	24	than	than	SCONJ
ejif-2047	526	25	unlisted	unlisted	ADJ
ejif-2047	526	26	banks	bank	NOUN
ejif-2047	526	27	(	(	PUNCT
ejif-2047	526	28	results	result	VERB
ejif-2047	526	29	significant	significant	ADJ
ejif-2047	526	30	at	at	ADP
ejif-2047	526	31	1	1	NUM
ejif-2047	526	32	%	%	NOUN
ejif-2047	526	33	level	level	NOUN
ejif-2047	526	34	)	)	PUNCT
ejif-2047	526	35	.	.	PUNCT
ejif-2047	527	1	this	this	PRON
ejif-2047	527	2	is	be	AUX
ejif-2047	527	3	consistent	consistent	ADJ
ejif-2047	527	4	with	with	ADP
ejif-2047	527	5	our	our	PRON
ejif-2047	527	6	previous	previous	ADJ
ejif-2047	527	7	finding	finding	NOUN
ejif-2047	527	8	concerning	concern	VERB
ejif-2047	527	9	income	income	NOUN
ejif-2047	527	10	smoothing	smoothing	NOUN
ejif-2047	527	11	using	use	VERB
ejif-2047	527	12	loan	loan	NOUN
ejif-2047	527	13	loss	loss	NOUN
ejif-2047	527	14	provisions	provision	NOUN
ejif-2047	527	15	(	(	PUNCT
ejif-2047	527	16	eq3	eq3	NOUN
ejif-2047	527	17	)	)	PUNCT
ejif-2047	527	18	.	.	PUNCT
ejif-2047	528	1	listed	list	VERB
ejif-2047	528	2	banks	bank	NOUN
ejif-2047	528	3	exhibit	exhibit	VERB
ejif-2047	528	4	higher	high	ADJ
ejif-2047	528	5	quality	quality	NOUN
ejif-2047	528	6	of	of	ADP
ejif-2047	528	7	earnings	earning	NOUN
ejif-2047	528	8	as	as	SCONJ
ejif-2047	528	9	opposed	oppose	VERB
ejif-2047	528	10	to	to	ADP
ejif-2047	528	11	the	the	DET
ejif-2047	528	12	unlisted	unlisted	ADJ
ejif-2047	528	13	banks	bank	NOUN
ejif-2047	528	14	.	.	PUNCT
ejif-2047	529	1	further	further	ADJ
ejif-2047	529	2	results	result	NOUN
ejif-2047	529	3	indicate	indicate	VERB
ejif-2047	529	4	that	that	SCONJ
ejif-2047	529	5	islamic	islamic	ADJ
ejif-2047	529	6	dummy	dummy	ADJ
ejif-2047	529	7	variable	variable	NOUN
ejif-2047	529	8	is	be	AUX
ejif-2047	529	9	positively	positively	ADV
ejif-2047	529	10	and	and	CCONJ
ejif-2047	529	11	significantly	significantly	ADV
ejif-2047	529	12	associated	associate	VERB
ejif-2047	529	13	at	at	ADP
ejif-2047	529	14	1	1	NUM
ejif-2047	529	15	%	%	NOUN
ejif-2047	529	16	level	level	NOUN
ejif-2047	529	17	with	with	ADP
ejif-2047	529	18	loss	loss	NOUN
ejif-2047	529	19	avoidance	avoidance	NOUN
ejif-2047	529	20	.	.	PUNCT
ejif-2047	530	1	islamic	islamic	ADJ
ejif-2047	530	2	banks	bank	NOUN
ejif-2047	530	3	report	report	VERB
ejif-2047	530	4	more	more	ADV
ejif-2047	530	5	frequently	frequently	ADV
ejif-2047	530	6	small	small	ADJ
ejif-2047	530	7	positive	positive	ADJ
ejif-2047	530	8	earnings	earning	NOUN
ejif-2047	530	9	to	to	PART
ejif-2047	530	10	avoid	avoid	VERB
ejif-2047	530	11	losses	loss	NOUN
ejif-2047	530	12	disclosure	disclosure	NOUN
ejif-2047	530	13	than	than	ADP
ejif-2047	530	14	their	their	PRON
ejif-2047	530	15	conventional	conventional	ADJ
ejif-2047	530	16	peers	peer	NOUN
ejif-2047	530	17	.	.	PUNCT
ejif-2047	531	1	this	this	DET
ejif-2047	531	2	result	result	NOUN
ejif-2047	531	3	converges	converge	VERB
ejif-2047	531	4	with	with	ADP
ejif-2047	531	5	hamdi	hamdi	NOUN
ejif-2047	531	6	and	and	CCONJ
ejif-2047	531	7	zarai	zarai	PROPN
ejif-2047	531	8	(	(	PUNCT
ejif-2047	531	9	2012)[38	2012)[38	NUM
ejif-2047	531	10	]	]	PUNCT
ejif-2047	531	11	study	study	NOUN
ejif-2047	531	12	showing	show	VERB
ejif-2047	531	13	that	that	SCONJ
ejif-2047	531	14	,	,	PUNCT
ejif-2047	531	15	in	in	ADP
ejif-2047	531	16	term	term	NOUN
ejif-2047	531	17	of	of	ADP
ejif-2047	531	18	loss	loss	NOUN
ejif-2047	531	19	avoidance	avoidance	NOUN
ejif-2047	531	20	metrics	metric	NOUN
ejif-2047	531	21	,	,	PUNCT
ejif-2047	531	22	islamic	islamic	ADJ
ejif-2047	531	23	banks	bank	NOUN
ejif-2047	531	24	are	be	AUX
ejif-2047	531	25	more	more	ADV
ejif-2047	531	26	engaged	engaged	ADJ
ejif-2047	531	27	in	in	ADP
ejif-2047	531	28	earnings	earning	NOUN
ejif-2047	531	29	management	management	NOUN
ejif-2047	531	30	practices	practice	NOUN
ejif-2047	531	31	than	than	ADP
ejif-2047	531	32	conventional	conventional	ADJ
ejif-2047	531	33	banks	bank	NOUN
ejif-2047	531	34	.	.	PUNCT
ejif-2047	532	1	finally	finally	ADV
ejif-2047	532	2	,	,	PUNCT
ejif-2047	532	3	estimation	estimation	NOUN
ejif-2047	532	4	(	(	PUNCT
ejif-2047	532	5	f	f	X
ejif-2047	532	6	)	)	PUNCT
ejif-2047	532	7	shows	show	VERB
ejif-2047	532	8	that	that	SCONJ
ejif-2047	532	9	banks	bank	NOUN
ejif-2047	532	10	in	in	ADP
ejif-2047	532	11	countries	country	NOUN
ejif-2047	532	12	with	with	ADP
ejif-2047	532	13	stronger	strong	ADJ
ejif-2047	532	14	supervisory	supervisory	ADJ
ejif-2047	532	15	regimes	regime	NOUN
ejif-2047	532	16	exhibit	exhibit	VERB
ejif-2047	532	17	less	less	ADJ
ejif-2047	532	18	loss	loss	NOUN
ejif-2047	532	19	avoidance	avoidance	NOUN
ejif-2047	532	20	than	than	ADP
ejif-2047	532	21	banks	bank	NOUN
ejif-2047	532	22	in	in	ADP
ejif-2047	532	23	countries	country	NOUN
ejif-2047	532	24	with	with	ADP
ejif-2047	532	25	weaker	weak	ADJ
ejif-2047	532	26	supervision	supervision	NOUN
ejif-2047	532	27	.	.	PUNCT
ejif-2047	533	1	v.	v.	ADP
ejif-2047	533	2	conclusion	conclusion	NOUN
ejif-2047	533	3	this	this	DET
ejif-2047	533	4	study	study	NOUN
ejif-2047	533	5	aims	aim	VERB
ejif-2047	533	6	to	to	PART
ejif-2047	533	7	examine	examine	VERB
ejif-2047	533	8	the	the	DET
ejif-2047	533	9	relationship	relationship	NOUN
ejif-2047	533	10	between	between	ADP
ejif-2047	533	11	shareholding	shareholde	VERB
ejif-2047	533	12	ownership	ownership	NOUN
ejif-2047	533	13	structures	structure	NOUN
ejif-2047	533	14	,	,	PUNCT
ejif-2047	533	15	national	national	ADJ
ejif-2047	533	16	institutional	institutional	ADJ
ejif-2047	533	17	factors	factor	NOUN
ejif-2047	533	18	and	and	CCONJ
ejif-2047	533	19	earnings	earning	NOUN
ejif-2047	533	20	quality	quality	NOUN
ejif-2047	533	21	of	of	ADP
ejif-2047	533	22	banks	bank	NOUN
ejif-2047	533	23	across	across	ADP
ejif-2047	533	24	mena	mena	PROPN
ejif-2047	533	25	countries	countries	PROPN
ejif-2047	533	26	.	.	PUNCT
ejif-2047	534	1	we	we	PRON
ejif-2047	534	2	use	use	VERB
ejif-2047	534	3	a	a	DET
ejif-2047	534	4	sample	sample	NOUN
ejif-2047	534	5	of	of	ADP
ejif-2047	534	6	158	158	NUM
ejif-2047	534	7	banks	bank	NOUN
ejif-2047	534	8	from	from	ADP
ejif-2047	534	9	15	15	NUM
ejif-2047	534	10	mena	mena	PROPN
ejif-2047	534	11	countries	country	NOUN
ejif-2047	534	12	observed	observe	VERB
ejif-2047	534	13	over	over	ADP
ejif-2047	534	14	the	the	DET
ejif-2047	534	15	period	period	NOUN
ejif-2047	534	16	(	(	PUNCT
ejif-2047	534	17	2000	2000	NUM
ejif-2047	534	18	-	-	SYM
ejif-2047	534	19	2013	2013	NUM
ejif-2047	534	20	)	)	PUNCT
ejif-2047	534	21	.	.	PUNCT
ejif-2047	535	1	we	we	PRON
ejif-2047	535	2	focus	focus	VERB
ejif-2047	535	3	on	on	ADP
ejif-2047	535	4	the	the	DET
ejif-2047	535	5	essential	essential	ADJ
ejif-2047	535	6	properties	property	NOUN
ejif-2047	535	7	of	of	ADP
ejif-2047	535	8	earnings	earning	NOUN
ejif-2047	535	9	that	that	PRON
ejif-2047	535	10	should	should	AUX
ejif-2047	535	11	be	be	AUX
ejif-2047	535	12	verified	verify	VERB
ejif-2047	535	13	to	to	PART
ejif-2047	535	14	qualify	qualify	VERB
ejif-2047	535	15	earnings	earning	NOUN
ejif-2047	535	16	reporting	reporting	NOUN
ejif-2047	535	17	as	as	ADP
ejif-2047	535	18	a	a	DET
ejif-2047	535	19	good	good	ADJ
ejif-2047	535	20	quality	quality	NOUN
ejif-2047	535	21	(	(	PUNCT
ejif-2047	535	22	earnings	earning	NOUN
ejif-2047	535	23	persistence	persistence	NOUN
ejif-2047	535	24	,	,	PUNCT
ejif-2047	535	25	ability	ability	NOUN
ejif-2047	535	26	to	to	PART
ejif-2047	535	27	predict	predict	VERB
ejif-2047	535	28	cash	cash	NOUN
ejif-2047	535	29	flows	flow	NOUN
ejif-2047	535	30	,	,	PUNCT
ejif-2047	535	31	income	income	NOUN
ejif-2047	535	32	smoothing	smooth	VERB
ejif-2047	535	33	through	through	ADP
ejif-2047	535	34	loan	loan	NOUN
ejif-2047	535	35	loss	loss	NOUN
ejif-2047	535	36	provisions	provision	NOUN
ejif-2047	535	37	and	and	CCONJ
ejif-2047	535	38	small	small	ADJ
ejif-2047	535	39	positive	positive	ADJ
ejif-2047	535	40	net	net	ADJ
ejif-2047	535	41	incomes	income	NOUN
ejif-2047	535	42	)	)	PUNCT
ejif-2047	535	43	.	.	PUNCT
ejif-2047	536	1	those	those	DET
ejif-2047	536	2	selected	select	VERB
ejif-2047	536	3	measures	measure	NOUN
ejif-2047	536	4	are	be	AUX
ejif-2047	536	5	supposed	suppose	VERB
ejif-2047	536	6	to	to	PART
ejif-2047	536	7	be	be	AUX
ejif-2047	536	8	complementary	complementary	ADJ
ejif-2047	536	9	and	and	CCONJ
ejif-2047	536	10	not	not	PART
ejif-2047	536	11	repetitive	repetitive	ADJ
ejif-2047	536	12	.	.	PUNCT
ejif-2047	537	1	we	we	PRON
ejif-2047	537	2	conduct	conduct	VERB
ejif-2047	537	3	consequently	consequently	ADV
ejif-2047	537	4	four	four	NUM
ejif-2047	537	5	different	different	ADJ
ejif-2047	537	6	regression	regression	NOUN
ejif-2047	537	7	models	model	NOUN
ejif-2047	537	8	that	that	PRON
ejif-2047	537	9	control	control	VERB
ejif-2047	537	10	for	for	ADP
ejif-2047	537	11	the	the	DET
ejif-2047	537	12	effect	effect	NOUN
ejif-2047	537	13	of	of	ADP
ejif-2047	537	14	ownership	ownership	NOUN
ejif-2047	537	15	structure	structure	NOUN
ejif-2047	537	16	and	and	CCONJ
ejif-2047	537	17	regulatory	regulatory	ADJ
ejif-2047	537	18	regime	regime	NOUN
ejif-2047	537	19	on	on	ADP
ejif-2047	537	20	the	the	DET
ejif-2047	537	21	banks	bank	NOUN
ejif-2047	537	22	’	’	PART
ejif-2047	537	23	earnings	earning	NOUN
ejif-2047	537	24	quality	quality	NOUN
ejif-2047	537	25	.	.	PUNCT
ejif-2047	538	1	overall	overall	ADV
ejif-2047	538	2	,	,	PUNCT
ejif-2047	538	3	our	our	PRON
ejif-2047	538	4	findings	finding	NOUN
ejif-2047	538	5	show	show	VERB
ejif-2047	538	6	that	that	SCONJ
ejif-2047	538	7	mena	mena	PROPN
ejif-2047	538	8	banking	banking	NOUN
ejif-2047	538	9	institutions	institution	NOUN
ejif-2047	538	10	are	be	AUX
ejif-2047	538	11	characterized	characterize	VERB
ejif-2047	538	12	by	by	ADP
ejif-2047	538	13	high	high	ADJ
ejif-2047	538	14	quality	quality	NOUN
ejif-2047	538	15	of	of	ADP
ejif-2047	538	16	earnings	earning	NOUN
ejif-2047	538	17	in	in	ADP
ejif-2047	538	18	term	term	NOUN
ejif-2047	538	19	of	of	ADP
ejif-2047	538	20	persistence	persistence	NOUN
ejif-2047	538	21	and	and	CCONJ
ejif-2047	538	22	ability	ability	NOUN
ejif-2047	538	23	to	to	PART
ejif-2047	538	24	predict	predict	VERB
ejif-2047	538	25	cash	cash	NOUN
ejif-2047	538	26	flows	flow	NOUN
ejif-2047	538	27	.	.	PUNCT
ejif-2047	539	1	however	however	ADV
ejif-2047	539	2	,	,	PUNCT
ejif-2047	539	3	they	they	PRON
ejif-2047	539	4	use	use	VERB
ejif-2047	539	5	loan	loan	NOUN
ejif-2047	539	6	loss	loss	NOUN
ejif-2047	539	7	provisioning	provisioning	NOUN
ejif-2047	539	8	to	to	PART
ejif-2047	539	9	smooth	smooth	ADJ
ejif-2047	539	10	incomes	income	NOUN
ejif-2047	539	11	,	,	PUNCT
ejif-2047	539	12	and	and	CCONJ
ejif-2047	539	13	conduct	conduct	VERB
ejif-2047	539	14	loss	loss	NOUN
ejif-2047	539	15	avoidance	avoidance	NOUN
ejif-2047	539	16	earnings	earning	NOUN
ejif-2047	539	17	management	management	NOUN
ejif-2047	539	18	.	.	PUNCT
ejif-2047	540	1	concentrated	concentrated	ADJ
ejif-2047	540	2	ownership	ownership	NOUN
ejif-2047	540	3	have	have	VERB
ejif-2047	540	4	large	large	ADJ
ejif-2047	540	5	impacts	impact	NOUN
ejif-2047	540	6	on	on	ADP
ejif-2047	540	7	the	the	DET
ejif-2047	540	8	content	content	NOUN
ejif-2047	540	9	information	information	NOUN
ejif-2047	540	10	of	of	ADP
ejif-2047	540	11	earnings	earning	NOUN
ejif-2047	540	12	.	.	PUNCT
ejif-2047	541	1	in	in	ADP
ejif-2047	541	2	effect	effect	NOUN
ejif-2047	541	3	,	,	PUNCT
ejif-2047	541	4	our	our	PRON
ejif-2047	541	5	empirical	empirical	ADJ
ejif-2047	541	6	study	study	NOUN
ejif-2047	541	7	reveals	reveal	VERB
ejif-2047	541	8	significant	significant	ADJ
ejif-2047	541	9	and	and	CCONJ
ejif-2047	541	10	negative	negative	ADJ
ejif-2047	541	11	impact	impact	NOUN
ejif-2047	541	12	of	of	ADP
ejif-2047	541	13	the	the	DET
ejif-2047	541	14	majority	majority	NOUN
ejif-2047	541	15	ownership	ownership	NOUN
ejif-2047	541	16	on	on	ADP
ejif-2047	541	17	banks	bank	NOUN
ejif-2047	541	18	’	’	PART
ejif-2047	541	19	earnings	earning	NOUN
ejif-2047	541	20	quality	quality	NOUN
ejif-2047	541	21	.	.	PUNCT
ejif-2047	542	1	banks	bank	NOUN
ejif-2047	542	2	with	with	ADP
ejif-2047	542	3	controlling	control	VERB
ejif-2047	542	4	owner	owner	NOUN
ejif-2047	542	5	display	display	VERB
ejif-2047	542	6	less	less	ADV
ejif-2047	542	7	persistent	persistent	ADJ
ejif-2047	542	8	and	and	CCONJ
ejif-2047	542	9	less	less	ADV
ejif-2047	542	10	predictable	predictable	ADJ
ejif-2047	542	11	earnings	earning	NOUN
ejif-2047	542	12	than	than	ADP
ejif-2047	542	13	banks	bank	NOUN
ejif-2047	542	14	with	with	ADP
ejif-2047	542	15	widely	widely	ADV
ejif-2047	542	16	held	hold	VERB
ejif-2047	542	17	shares	share	NOUN
ejif-2047	542	18	.	.	PUNCT
ejif-2047	543	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2047	543	2	furthermore	furthermore	ADV
ejif-2047	543	3	,	,	PUNCT
ejif-2047	543	4	our	our	PRON
ejif-2047	543	5	data	datum	NOUN
ejif-2047	543	6	shows	show	VERB
ejif-2047	543	7	that	that	SCONJ
ejif-2047	543	8	closely	closely	ADV
ejif-2047	543	9	held	hold	VERB
ejif-2047	543	10	banks	bank	NOUN
ejif-2047	543	11	have	have	VERB
ejif-2047	543	12	more	more	ADJ
ejif-2047	543	13	incentives	incentive	NOUN
ejif-2047	543	14	to	to	PART
ejif-2047	543	15	manage	manage	VERB
ejif-2047	543	16	reported	reported	ADJ
ejif-2047	543	17	earnings	earning	NOUN
ejif-2047	543	18	in	in	ADP
ejif-2047	543	19	both	both	DET
ejif-2047	543	20	forms	form	NOUN
ejif-2047	543	21	(	(	PUNCT
ejif-2047	543	22	income	income	NOUN
ejif-2047	543	23	smoothing	smoothing	NOUN
ejif-2047	543	24	and	and	CCONJ
ejif-2047	543	25	loss	loss	NOUN
ejif-2047	543	26	avoidance	avoidance	NOUN
ejif-2047	543	27	)	)	PUNCT
ejif-2047	543	28	than	than	ADP
ejif-2047	543	29	widely	widely	ADV
ejif-2047	543	30	held	hold	VERB
ejif-2047	543	31	banks	bank	NOUN
ejif-2047	543	32	.	.	PUNCT
ejif-2047	544	1	these	these	DET
ejif-2047	544	2	findings	finding	NOUN
ejif-2047	544	3	are	be	AUX
ejif-2047	544	4	supporting	support	VERB
ejif-2047	544	5	the	the	DET
ejif-2047	544	6	entrenchment	entrenchment	ADJ
ejif-2047	544	7	hypothesis	hypothesis	NOUN
ejif-2047	544	8	of	of	ADP
ejif-2047	544	9	ownership	ownership	NOUN
ejif-2047	544	10	concentration	concentration	NOUN
ejif-2047	544	11	.	.	PUNCT
ejif-2047	545	1	controlling	control	VERB
ejif-2047	545	2	owners	owner	NOUN
ejif-2047	545	3	intervene	intervene	VERB
ejif-2047	545	4	in	in	ADP
ejif-2047	545	5	the	the	DET
ejif-2047	545	6	earnings	earning	NOUN
ejif-2047	545	7	determination	determination	NOUN
ejif-2047	545	8	process	process	NOUN
ejif-2047	545	9	in	in	ADP
ejif-2047	545	10	order	order	NOUN
ejif-2047	545	11	to	to	PART
ejif-2047	545	12	conceal	conceal	VERB
ejif-2047	545	13	from	from	ADP
ejif-2047	545	14	minority	minority	NOUN
ejif-2047	545	15	shareholders	shareholder	NOUN
ejif-2047	545	16	,	,	PUNCT
ejif-2047	545	17	debt	debt	NOUN
ejif-2047	545	18	-	-	PUNCT
ejif-2047	545	19	holders	holder	NOUN
ejif-2047	545	20	and	and	CCONJ
ejif-2047	545	21	regulators	regulator	NOUN
ejif-2047	545	22	their	their	PRON
ejif-2047	545	23	abilities	ability	NOUN
ejif-2047	545	24	to	to	PART
ejif-2047	545	25	extract	extract	VERB
ejif-2047	545	26	private	private	ADJ
ejif-2047	545	27	benefits	benefit	NOUN
ejif-2047	545	28	of	of	ADP
ejif-2047	545	29	control	control	NOUN
ejif-2047	545	30	.	.	PUNCT
ejif-2047	546	1	these	these	DET
ejif-2047	546	2	results	result	NOUN
ejif-2047	546	3	validate	validate	VERB
ejif-2047	546	4	our	our	PRON
ejif-2047	546	5	first	first	ADJ
ejif-2047	546	6	research	research	NOUN
ejif-2047	546	7	hypothesis	hypothesis	NOUN
ejif-2047	546	8	that	that	PRON
ejif-2047	546	9	is	be	AUX
ejif-2047	546	10	ownership	ownership	NOUN
ejif-2047	546	11	concentration	concentration	NOUN
ejif-2047	546	12	in	in	ADP
ejif-2047	546	13	the	the	DET
ejif-2047	546	14	mena	mena	PROPN
ejif-2047	546	15	banking	banking	NOUN
ejif-2047	546	16	sector	sector	NOUN
ejif-2047	546	17	lowers	lower	VERB
ejif-2047	546	18	earnings	earning	NOUN
ejif-2047	546	19	quality	quality	NOUN
ejif-2047	546	20	.	.	PUNCT
ejif-2047	547	1	concerning	concern	VERB
ejif-2047	547	2	the	the	DET
ejif-2047	547	3	state	state	NOUN
ejif-2047	547	4	ownership	ownership	NOUN
ejif-2047	547	5	,	,	PUNCT
ejif-2047	547	6	our	our	PRON
ejif-2047	547	7	analyses	analysis	NOUN
ejif-2047	547	8	find	find	VERB
ejif-2047	547	9	evidence	evidence	NOUN
ejif-2047	547	10	that	that	SCONJ
ejif-2047	547	11	state	state	NOUN
ejif-2047	547	12	-	-	PUNCT
ejif-2047	547	13	owned	own	VERB
ejif-2047	547	14	banks	bank	NOUN
ejif-2047	547	15	have	have	AUX
ejif-2047	547	16	less	less	ADJ
ejif-2047	547	17	persistent	persistent	ADJ
ejif-2047	547	18	and	and	CCONJ
ejif-2047	547	19	less	less	ADV
ejif-2047	547	20	predictable	predictable	ADJ
ejif-2047	547	21	earnings	earning	NOUN
ejif-2047	547	22	than	than	ADP
ejif-2047	547	23	their	their	PRON
ejif-2047	547	24	private	private	ADJ
ejif-2047	547	25	counterparts	counterpart	NOUN
ejif-2047	547	26	.	.	PUNCT
ejif-2047	548	1	however	however	ADV
ejif-2047	548	2	,	,	PUNCT
ejif-2047	548	3	state	state	NOUN
ejif-2047	548	4	-	-	PUNCT
ejif-2047	548	5	owned	own	VERB
ejif-2047	548	6	banks	bank	NOUN
ejif-2047	548	7	conduct	conduct	VERB
ejif-2047	548	8	less	less	ADJ
ejif-2047	548	9	earnings	earning	NOUN
ejif-2047	548	10	management	management	NOUN
ejif-2047	548	11	in	in	ADP
ejif-2047	548	12	term	term	NOUN
ejif-2047	548	13	of	of	ADP
ejif-2047	548	14	loan	loan	NOUN
ejif-2047	548	15	loss	loss	NOUN
ejif-2047	548	16	provisions	provision	NOUN
ejif-2047	548	17	and	and	CCONJ
ejif-2047	548	18	loss	loss	NOUN
ejif-2047	548	19	avoidance	avoidance	NOUN
ejif-2047	548	20	.	.	PUNCT
ejif-2047	549	1	in	in	ADP
ejif-2047	549	2	comparison	comparison	NOUN
ejif-2047	549	3	with	with	ADP
ejif-2047	549	4	conventional	conventional	ADJ
ejif-2047	549	5	banks	bank	NOUN
ejif-2047	549	6	,	,	PUNCT
ejif-2047	549	7	islamic	islamic	ADJ
ejif-2047	549	8	banks	bank	NOUN
ejif-2047	549	9	have	have	VERB
ejif-2047	549	10	significantly	significantly	ADV
ejif-2047	549	11	higher	high	ADJ
ejif-2047	549	12	earnings	earning	NOUN
ejif-2047	549	13	quality	quality	NOUN
ejif-2047	549	14	in	in	ADP
ejif-2047	549	15	term	term	NOUN
ejif-2047	549	16	of	of	ADP
ejif-2047	549	17	earnings	earning	NOUN
ejif-2047	549	18	persistence	persistence	NOUN
ejif-2047	549	19	,	,	PUNCT
ejif-2047	549	20	cash	cash	NOUN
ejif-2047	549	21	flows	flow	VERB
ejif-2047	549	22	predictability	predictability	NOUN
ejif-2047	549	23	and	and	CCONJ
ejif-2047	549	24	income	income	NOUN
ejif-2047	549	25	smoothing	smooth	VERB
ejif-2047	549	26	using	use	VERB
ejif-2047	549	27	loan	loan	NOUN
ejif-2047	549	28	loss	loss	NOUN
ejif-2047	549	29	provisions	provision	NOUN
ejif-2047	549	30	.	.	PUNCT
ejif-2047	550	1	nonetheless	nonetheless	ADV
ejif-2047	550	2	and	and	CCONJ
ejif-2047	550	3	consistently	consistently	ADV
ejif-2047	550	4	with	with	ADP
ejif-2047	550	5	the	the	DET
ejif-2047	550	6	findings	finding	NOUN
ejif-2047	550	7	of	of	ADP
ejif-2047	550	8	hamdi	hamdi	PROPN
ejif-2047	550	9	and	and	CCONJ
ejif-2047	550	10	zarai	zarai	PROPN
ejif-2047	550	11	(	(	PUNCT
ejif-2047	550	12	2012	2012	NUM
ejif-2047	550	13	)	)	PUNCT
ejif-2047	551	1	[	[	X
ejif-2047	551	2	38	38	NUM
ejif-2047	551	3	]	]	PUNCT
ejif-2047	551	4	,	,	PUNCT
ejif-2047	551	5	islamic	islamic	ADJ
ejif-2047	551	6	banks	bank	NOUN
ejif-2047	551	7	are	be	AUX
ejif-2047	551	8	more	more	ADV
ejif-2047	551	9	likely	likely	ADJ
ejif-2047	551	10	to	to	PART
ejif-2047	551	11	manage	manage	VERB
ejif-2047	551	12	earnings	earning	NOUN
ejif-2047	551	13	to	to	PART
ejif-2047	551	14	avoid	avoid	VERB
ejif-2047	551	15	losses	loss	NOUN
ejif-2047	551	16	.	.	PUNCT
ejif-2047	552	1	these	these	DET
ejif-2047	552	2	findings	finding	NOUN
ejif-2047	552	3	lead	lead	VERB
ejif-2047	552	4	us	we	PRON
ejif-2047	552	5	to	to	PART
ejif-2047	552	6	partially	partially	ADV
ejif-2047	552	7	validate	validate	VERB
ejif-2047	552	8	the	the	DET
ejif-2047	552	9	third	third	ADJ
ejif-2047	552	10	research	research	NOUN
ejif-2047	552	11	hypothesis	hypothesis	NOUN
ejif-2047	552	12	that	that	PRON
ejif-2047	552	13	is	be	AUX
ejif-2047	552	14	islamic	islamic	ADJ
ejif-2047	552	15	banks	bank	NOUN
ejif-2047	552	16	display	display	VERB
ejif-2047	552	17	higher	high	ADJ
ejif-2047	552	18	earnings	earning	NOUN
ejif-2047	552	19	quality	quality	NOUN
ejif-2047	552	20	than	than	ADP
ejif-2047	552	21	their	their	PRON
ejif-2047	552	22	conventional	conventional	ADJ
ejif-2047	552	23	counterparts	counterpart	NOUN
ejif-2047	552	24	.	.	PUNCT
ejif-2047	553	1	lastly	lastly	ADV
ejif-2047	553	2	,	,	PUNCT
ejif-2047	553	3	our	our	PRON
ejif-2047	553	4	findings	finding	NOUN
ejif-2047	553	5	converge	converge	VERB
ejif-2047	553	6	with	with	ADP
ejif-2047	553	7	those	those	PRON
ejif-2047	553	8	of	of	ADP
ejif-2047	553	9	shen	shen	PROPN
ejif-2047	553	10	and	and	CCONJ
ejif-2047	553	11	chih	chih	PROPN
ejif-2047	553	12	(	(	PUNCT
ejif-2047	553	13	2005	2005	NUM
ejif-2047	553	14	)	)	PUNCT
ejif-2047	553	15	,	,	PUNCT
ejif-2047	553	16	fonseca	fonseca	PROPN
ejif-2047	553	17	and	and	CCONJ
ejif-2047	553	18	gonzalez	gonzalez	PROPN
ejif-2047	553	19	(	(	PUNCT
ejif-2047	553	20	2008	2008	NUM
ejif-2047	553	21	)	)	PUNCT
ejif-2047	553	22	and	and	CCONJ
ejif-2047	553	23	biurrun	biurrun	NOUN
ejif-2047	553	24	(	(	PUNCT
ejif-2047	553	25	2010	2010	NUM
ejif-2047	553	26	)	)	PUNCT
ejif-2047	554	1	[	[	X
ejif-2047	554	2	61	61	NUM
ejif-2047	554	3	,	,	PUNCT
ejif-2047	554	4	35	35	NUM
ejif-2047	554	5	&	&	CCONJ
ejif-2047	554	6	14	14	NUM
ejif-2047	554	7	]	]	PUNCT
ejif-2047	554	8	regarding	regard	VERB
ejif-2047	554	9	the	the	DET
ejif-2047	554	10	role	role	NOUN
ejif-2047	554	11	of	of	ADP
ejif-2047	554	12	banking	banking	NOUN
ejif-2047	554	13	regulation	regulation	NOUN
ejif-2047	554	14	and	and	CCONJ
ejif-2047	554	15	supervision	supervision	NOUN
ejif-2047	554	16	in	in	ADP
ejif-2047	554	17	improving	improve	VERB
ejif-2047	554	18	the	the	DET
ejif-2047	554	19	quality	quality	NOUN
ejif-2047	554	20	of	of	ADP
ejif-2047	554	21	earnings	earning	NOUN
ejif-2047	554	22	even	even	ADV
ejif-2047	554	23	in	in	ADP
ejif-2047	554	24	the	the	DET
ejif-2047	554	25	presence	presence	NOUN
ejif-2047	554	26	of	of	ADP
ejif-2047	554	27	large	large	ADJ
ejif-2047	554	28	shareholding	shareholding	NOUN
ejif-2047	554	29	.	.	PUNCT
ejif-2047	555	1	this	this	PRON
ejif-2047	555	2	validates	validate	VERB
ejif-2047	555	3	our	our	PRON
ejif-2047	555	4	fourth	fourth	ADJ
ejif-2047	555	5	research	research	NOUN
ejif-2047	555	6	hypothesis	hypothesis	NOUN
ejif-2047	555	7	.	.	PUNCT
ejif-2047	556	1	however	however	ADV
ejif-2047	556	2	,	,	PUNCT
ejif-2047	556	3	higher	high	ADJ
ejif-2047	556	4	protection	protection	NOUN
ejif-2047	556	5	of	of	ADP
ejif-2047	556	6	minority	minority	NOUN
ejif-2047	556	7	shareholders	shareholder	NOUN
ejif-2047	556	8	proxied	proxie	VERB
ejif-2047	556	9	by	by	ADP
ejif-2047	556	10	the	the	DET
ejif-2047	556	11	investor	investor	NOUN
ejif-2047	556	12	protection	protection	NOUN
ejif-2047	556	13	index	index	NOUN
ejif-2047	556	14	does	do	AUX
ejif-2047	556	15	not	not	PART
ejif-2047	556	16	appear	appear	VERB
ejif-2047	556	17	as	as	ADP
ejif-2047	556	18	an	an	DET
ejif-2047	556	19	efficient	efficient	ADJ
ejif-2047	556	20	mechanism	mechanism	NOUN
ejif-2047	556	21	to	to	PART
ejif-2047	556	22	reduce	reduce	VERB
ejif-2047	556	23	dominant	dominant	ADJ
ejif-2047	556	24	owner	owner	NOUN
ejif-2047	556	25	opportunism	opportunism	NOUN
ejif-2047	556	26	.	.	PUNCT
ejif-2047	557	1	this	this	DET
ejif-2047	557	2	research	research	NOUN
ejif-2047	557	3	has	have	AUX
ejif-2047	557	4	emphasized	emphasize	VERB
ejif-2047	557	5	the	the	DET
ejif-2047	557	6	relative	relative	ADJ
ejif-2047	557	7	effectiveness	effectiveness	NOUN
ejif-2047	557	8	of	of	ADP
ejif-2047	557	9	the	the	DET
ejif-2047	557	10	bank	bank	NOUN
ejif-2047	557	11	governance	governance	NOUN
ejif-2047	557	12	mechanisms	mechanism	NOUN
ejif-2047	557	13	in	in	ADP
ejif-2047	557	14	mena	mena	PROPN
ejif-2047	557	15	countries	countries	PROPN
ejif-2047	557	16	.	.	PUNCT
ejif-2047	558	1	the	the	DET
ejif-2047	558	2	study	study	NOUN
ejif-2047	558	3	reveals	reveal	VERB
ejif-2047	558	4	that	that	SCONJ
ejif-2047	558	5	legal	legal	ADJ
ejif-2047	558	6	shareholder	shareholder	NOUN
ejif-2047	558	7	protection	protection	NOUN
ejif-2047	558	8	as	as	SCONJ
ejif-2047	558	9	measured	measure	VERB
ejif-2047	558	10	by	by	ADP
ejif-2047	558	11	the	the	DET
ejif-2047	558	12	investor	investor	NOUN
ejif-2047	558	13	protection	protection	NOUN
ejif-2047	558	14	index	index	NOUN
ejif-2047	558	15	is	be	AUX
ejif-2047	558	16	insufficient	insufficient	ADJ
ejif-2047	558	17	to	to	PART
ejif-2047	558	18	protect	protect	VERB
ejif-2047	558	19	small	small	ADJ
ejif-2047	558	20	bank	bank	NOUN
ejif-2047	558	21	shareholders	shareholder	NOUN
ejif-2047	558	22	interests	interest	NOUN
ejif-2047	558	23	from	from	ADP
ejif-2047	558	24	the	the	DET
ejif-2047	558	25	discretionary	discretionary	ADJ
ejif-2047	558	26	behavior	behavior	NOUN
ejif-2047	558	27	of	of	ADP
ejif-2047	558	28	the	the	DET
ejif-2047	558	29	controlling	control	VERB
ejif-2047	558	30	shareholders	shareholder	NOUN
ejif-2047	558	31	.	.	PUNCT
ejif-2047	559	1	as	as	ADV
ejif-2047	559	2	well	well	ADV
ejif-2047	559	3	,	,	PUNCT
ejif-2047	559	4	we	we	PRON
ejif-2047	559	5	do	do	AUX
ejif-2047	559	6	not	not	PART
ejif-2047	559	7	find	find	VERB
ejif-2047	559	8	evidence	evidence	NOUN
ejif-2047	559	9	supporting	support	VERB
ejif-2047	559	10	the	the	DET
ejif-2047	559	11	investor	investor	NOUN
ejif-2047	559	12	table	table	NOUN
ejif-2047	559	13	10	10	NUM
ejif-2047	559	14	:	:	PUNCT
ejif-2047	559	15	logit	logit	VERB
ejif-2047	559	16	regression	regression	NOUN
ejif-2047	559	17	of	of	ADP
ejif-2047	559	18	small	small	ADJ
ejif-2047	559	19	positive	positive	ADJ
ejif-2047	559	20	income	income	NOUN
ejif-2047	559	21	logit	logit	NOUN
ejif-2047	559	22	(	(	PUNCT
ejif-2047	559	23	spos	spos	PROPN
ejif-2047	559	24	)	)	PUNCT
ejif-2047	559	25	(	(	PUNCT
ejif-2047	559	26	a	a	X
ejif-2047	559	27	)	)	PUNCT
ejif-2047	559	28	(	(	PUNCT
ejif-2047	559	29	b	b	X
ejif-2047	559	30	)	)	PUNCT
ejif-2047	559	31	(	(	PUNCT
ejif-2047	559	32	c	c	X
ejif-2047	559	33	)	)	PUNCT
ejif-2047	559	34	(	(	PUNCT
ejif-2047	559	35	d	d	X
ejif-2047	559	36	)	)	PUNCT
ejif-2047	559	37	(	(	PUNCT
ejif-2047	559	38	e	e	NOUN
ejif-2047	559	39	)	)	PUNCT
ejif-2047	559	40	(	(	PUNCT
ejif-2047	559	41	f	f	X
ejif-2047	559	42	)	)	PUNCT
ejif-2047	559	43	(	(	PUNCT
ejif-2047	559	44	g	g	NOUN
ejif-2047	559	45	)	)	PUNCT
ejif-2047	559	46	control	control	NOUN
ejif-2047	560	1	right	right	ADJ
ejif-2047	560	2	0.370	0.370	NUM
ejif-2047	560	3	(	(	PUNCT
ejif-2047	560	4	0.87	0.87	NUM
ejif-2047	560	5	)	)	PUNCT
ejif-2047	560	6	cash	cash	NOUN
ejif-2047	560	7	-	-	PUNCT
ejif-2047	560	8	flow	flow	NOUN
ejif-2047	560	9	right	right	ADJ
ejif-2047	560	10	0.999	0.999	NUM
ejif-2047	560	11	(	(	PUNCT
ejif-2047	560	12	2.29	2.29	NUM
ejif-2047	560	13	)	)	PUNCT
ejif-2047	560	14	*	*	PUNCT
ejif-2047	561	1	*	*	PUNCT
ejif-2047	561	2	0.894	0.894	NUM
ejif-2047	561	3	(	(	PUNCT
ejif-2047	561	4	2.12	2.12	NUM
ejif-2047	561	5	)	)	PUNCT
ejif-2047	561	6	*	*	PUNCT
ejif-2047	561	7	*	*	X
ejif-2047	561	8	1.452	1.452	NUM
ejif-2047	561	9	(	(	PUNCT
ejif-2047	561	10	3.65	3.65	NUM
ejif-2047	561	11	)	)	PUNCT
ejif-2047	561	12	*	*	PUNCT
ejif-2047	562	1	*	*	PUNCT
ejif-2047	562	2	*	*	PUNCT
ejif-2047	562	3	1.487	1.487	NUM
ejif-2047	562	4	(	(	PUNCT
ejif-2047	562	5	3.78	3.78	NUM
ejif-2047	562	6	)	)	PUNCT
ejif-2047	562	7	*	*	PUNCT
ejif-2047	563	1	*	*	PUNCT
ejif-2047	563	2	*	*	PUNCT
ejif-2047	563	3	1.518	1.518	NUM
ejif-2047	563	4	(	(	PUNCT
ejif-2047	563	5	3.84	3.84	NUM
ejif-2047	563	6	)	)	PUNCT
ejif-2047	563	7	*	*	PUNCT
ejif-2047	564	1	*	*	PUNCT
ejif-2047	564	2	*	*	PUNCT
ejif-2047	564	3	1.496	1.496	NUM
ejif-2047	564	4	(	(	PUNCT
ejif-2047	564	5	3.83	3.83	NUM
ejif-2047	564	6	)	)	PUNCT
ejif-2047	564	7	*	*	PUNCT
ejif-2047	565	1	*	*	PUNCT
ejif-2047	565	2	*	*	PUNCT
ejif-2047	565	3	ebt	ebt	PROPN
ejif-2047	565	4	-17.749	-17.749	PROPN
ejif-2047	565	5	(	(	PUNCT
ejif-2047	565	6	-4.60	-4.60	NOUN
ejif-2047	565	7	)	)	PUNCT
ejif-2047	565	8	*	*	PUNCT
ejif-2047	566	1	*	*	PUNCT
ejif-2047	566	2	*	*	PUNCT
ejif-2047	566	3	-18.020	-18.020	PUNCT
ejif-2047	566	4	(	(	PUNCT
ejif-2047	566	5	-4.66	-4.66	NUM
ejif-2047	566	6	)	)	PUNCT
ejif-2047	566	7	*	*	PUNCT
ejif-2047	566	8	*	*	PUNCT
ejif-2047	566	9	*	*	PUNCT
ejif-2047	566	10	-18.832	-18.832	PUNCT
ejif-2047	566	11	(	(	PUNCT
ejif-2047	566	12	-5.30	-5.30	NOUN
ejif-2047	566	13	)	)	PUNCT
ejif-2047	566	14	*	*	PUNCT
ejif-2047	566	15	*	*	PUNCT
ejif-2047	566	16	*	*	PUNCT
ejif-2047	566	17	-19.010	-19.010	X
ejif-2047	566	18	(	(	PUNCT
ejif-2047	566	19	-5.36	-5.36	NOUN
ejif-2047	566	20	)	)	PUNCT
ejif-2047	566	21	*	*	PUNCT
ejif-2047	566	22	*	*	PUNCT
ejif-2047	566	23	-17.816	-17.816	PUNCT
ejif-2047	566	24	(	(	PUNCT
ejif-2047	566	25	-4.91	-4.91	NUM
ejif-2047	566	26	)	)	PUNCT
ejif-2047	566	27	*	*	PUNCT
ejif-2047	567	1	*	*	PUNCT
ejif-2047	567	2	*	*	PUNCT
ejif-2047	567	3	-19.564	-19.564	PRON
ejif-2047	567	4	(	(	PUNCT
ejif-2047	567	5	-5.47	-5.47	NOUN
ejif-2047	567	6	)	)	PUNCT
ejif-2047	567	7	*	*	PUNCT
ejif-2047	567	8	*	*	PUNCT
ejif-2047	567	9	*	*	VERB
ejif-2047	567	10	ebtp	ebtp	PROPN
ejif-2047	567	11	0.0153	0.0153	NUM
ejif-2047	567	12	(	(	PUNCT
ejif-2047	567	13	0.03	0.03	NUM
ejif-2047	567	14	)	)	PUNCT
ejif-2047	567	15	state	state	NOUN
ejif-2047	567	16	0.1478	0.1478	NUM
ejif-2047	567	17	(	(	PUNCT
ejif-2047	567	18	0.65	0.65	NUM
ejif-2047	567	19	)	)	PUNCT
ejif-2047	567	20	high	high	ADJ
ejif-2047	567	21	ipi	ipi	PROPN
ejif-2047	567	22	-0.070	-0.070	NUM
ejif-2047	567	23	(	(	PUNCT
ejif-2047	567	24	-0.25	-0.25	NUM
ejif-2047	567	25	)	)	PUNCT
ejif-2047	567	26	high	high	ADJ
ejif-2047	567	27	official	official	ADJ
ejif-2047	567	28	-0.753	-0.753	X
ejif-2047	567	29	(	(	PUNCT
ejif-2047	567	30	-2.49	-2.49	NOUN
ejif-2047	567	31	)	)	PUNCT
ejif-2047	567	32	*	*	PUNCT
ejif-2047	567	33	*	*	PUNCT
ejif-2047	567	34	high	high	ADJ
ejif-2047	567	35	private	private	ADJ
ejif-2047	567	36	-0.370	-0.370	NUM
ejif-2047	567	37	(	(	PUNCT
ejif-2047	567	38	-1.25	-1.25	NUM
ejif-2047	567	39	)	)	PUNCT
ejif-2047	567	40	size	size	NOUN
ejif-2047	567	41	-0.058	-0.058	PUNCT
ejif-2047	567	42	(	(	PUNCT
ejif-2047	567	43	-0.61	-0.61	NOUN
ejif-2047	567	44	)	)	PUNCT
ejif-2047	567	45	-0.073	-0.073	PUNCT
ejif-2047	567	46	(	(	PUNCT
ejif-2047	567	47	-0.76	-0.76	NUM
ejif-2047	567	48	)	)	PUNCT
ejif-2047	567	49	-0.1431	-0.1431	NOUN
ejif-2047	567	50	(	(	PUNCT
ejif-2047	567	51	-1.49	-1.49	NOUN
ejif-2047	567	52	)	)	PUNCT
ejif-2047	567	53	-0.0367	-0.0367	NOUN
ejif-2047	567	54	(	(	PUNCT
ejif-2047	567	55	-0.48	-0.48	NUM
ejif-2047	567	56	)	)	PUNCT
ejif-2047	567	57	-0.025	-0.025	PUNCT
ejif-2047	567	58	(	(	PUNCT
ejif-2047	567	59	-0.33	-0.33	ADJ
ejif-2047	567	60	)	)	PUNCT
ejif-2047	567	61	-0.016	-0.016	PROPN
ejif-2047	567	62	(	(	PUNCT
ejif-2047	567	63	-0.21	-0.21	X
ejif-2047	567	64	)	)	PUNCT
ejif-2047	567	65	0.0163	0.0163	NUM
ejif-2047	567	66	(	(	PUNCT
ejif-2047	567	67	0.20	0.20	NUM
ejif-2047	567	68	)	)	PUNCT
ejif-2047	567	69	loans	loan	NOUN
ejif-2047	567	70	0.758	0.758	NUM
ejif-2047	567	71	(	(	PUNCT
ejif-2047	567	72	2.47	2.47	NUM
ejif-2047	567	73	)	)	PUNCT
ejif-2047	567	74	*	*	PUNCT
ejif-2047	568	1	*	*	PUNCT
ejif-2047	568	2	0.777	0.777	NUM
ejif-2047	568	3	(	(	PUNCT
ejif-2047	568	4	2.46	2.46	NUM
ejif-2047	568	5	)	)	PUNCT
ejif-2047	568	6	*	*	PUNCT
ejif-2047	569	1	*	*	PUNCT
ejif-2047	569	2	0.697	0.697	NUM
ejif-2047	569	3	(	(	PUNCT
ejif-2047	569	4	2.20	2.20	NUM
ejif-2047	569	5	)	)	PUNCT
ejif-2047	569	6	*	*	PUNCT
ejif-2047	570	1	*	*	PUNCT
ejif-2047	570	2	0.4675	0.4675	NUM
ejif-2047	570	3	(	(	PUNCT
ejif-2047	570	4	1.43	1.43	NUM
ejif-2047	570	5	)	)	PUNCT
ejif-2047	570	6	0.484	0.484	NUM
ejif-2047	570	7	(	(	PUNCT
ejif-2047	570	8	1.53	1.53	NUM
ejif-2047	570	9	)	)	PUNCT
ejif-2047	570	10	0.507	0.507	NUM
ejif-2047	570	11	(	(	PUNCT
ejif-2047	570	12	1.69	1.69	NUM
ejif-2047	570	13	)	)	PUNCT
ejif-2047	570	14	*	*	PUNCT
ejif-2047	570	15	0.527	0.527	NUM
ejif-2047	570	16	(	(	PUNCT
ejif-2047	570	17	1.72	1.72	NUM
ejif-2047	570	18	)	)	PUNCT
ejif-2047	570	19	*	*	PROPN
ejif-2047	570	20	equity	equity	NOUN
ejif-2047	570	21	-4.009	-4.009	X
ejif-2047	570	22	(	(	PUNCT
ejif-2047	570	23	-2.93	-2.93	NOUN
ejif-2047	570	24	)	)	PUNCT
ejif-2047	570	25	*	*	PUNCT
ejif-2047	571	1	*	*	PUNCT
ejif-2047	571	2	*	*	PUNCT
ejif-2047	571	3	-4.138	-4.138	PUNCT
ejif-2047	571	4	(	(	PUNCT
ejif-2047	571	5	-3.07	-3.07	NOUN
ejif-2047	571	6	)	)	PUNCT
ejif-2047	571	7	*	*	PUNCT
ejif-2047	571	8	*	*	PUNCT
ejif-2047	571	9	*	*	PUNCT
ejif-2047	571	10	-5.167	-5.167	ADJ
ejif-2047	571	11	(	(	PUNCT
ejif-2047	571	12	-3.40	-3.40	X
ejif-2047	571	13	)	)	PUNCT
ejif-2047	571	14	*	*	PUNCT
ejif-2047	571	15	*	*	PUNCT
ejif-2047	571	16	*	*	PUNCT
ejif-2047	571	17	-5.206	-5.206	PUNCT
ejif-2047	571	18	(	(	PUNCT
ejif-2047	571	19	-4.10	-4.10	NOUN
ejif-2047	571	20	)	)	PUNCT
ejif-2047	571	21	*	*	PUNCT
ejif-2047	572	1	*	*	PUNCT
ejif-2047	572	2	*	*	PUNCT
ejif-2047	572	3	-5.076	-5.076	NUM
ejif-2047	572	4	(	(	PUNCT
ejif-2047	572	5	-3.99	-3.99	NOUN
ejif-2047	572	6	)	)	PUNCT
ejif-2047	572	7	*	*	PUNCT
ejif-2047	572	8	*	*	PUNCT
ejif-2047	572	9	*	*	PUNCT
ejif-2047	572	10	-5.313	-5.313	PUNCT
ejif-2047	572	11	(	(	PUNCT
ejif-2047	572	12	-3.97	-3.97	NOUN
ejif-2047	572	13	)	)	PUNCT
ejif-2047	572	14	*	*	PUNCT
ejif-2047	572	15	*	*	PUNCT
ejif-2047	572	16	*	*	PUNCT
ejif-2047	572	17	-4.923	-4.923	PUNCT
ejif-2047	572	18	(	(	PUNCT
ejif-2047	572	19	-3.84	-3.84	NOUN
ejif-2047	572	20	)	)	PUNCT
ejif-2047	572	21	*	*	PUNCT
ejif-2047	572	22	*	*	PUNCT
ejif-2047	572	23	*	*	PUNCT
ejif-2047	572	24	islamic	islamic	ADJ
ejif-2047	572	25	0.851	0.851	NUM
ejif-2047	572	26	(	(	PUNCT
ejif-2047	572	27	2.60	2.60	NUM
ejif-2047	572	28	)	)	PUNCT
ejif-2047	572	29	*	*	PUNCT
ejif-2047	573	1	*	*	PUNCT
ejif-2047	573	2	*	*	PUNCT
ejif-2047	573	3	1.010	1.010	NUM
ejif-2047	573	4	(	(	PUNCT
ejif-2047	573	5	2.97	2.97	NUM
ejif-2047	573	6	)	)	PUNCT
ejif-2047	573	7	*	*	PUNCT
ejif-2047	574	1	*	*	PUNCT
ejif-2047	574	2	*	*	PUNCT
ejif-2047	574	3	1.017	1.017	NUM
ejif-2047	574	4	(	(	PUNCT
ejif-2047	574	5	3.09	3.09	NUM
ejif-2047	574	6	)	)	PUNCT
ejif-2047	574	7	*	*	PUNCT
ejif-2047	575	1	*	*	PUNCT
ejif-2047	575	2	*	*	PUNCT
ejif-2047	575	3	0.670	0.670	NUM
ejif-2047	575	4	(	(	PUNCT
ejif-2047	575	5	2.81	2.81	NUM
ejif-2047	575	6	)	)	PUNCT
ejif-2047	575	7	*	*	PUNCT
ejif-2047	576	1	*	*	PUNCT
ejif-2047	576	2	*	*	PUNCT
ejif-2047	576	3	0.656	0.656	NUM
ejif-2047	576	4	(	(	PUNCT
ejif-2047	576	5	2.68	2.68	NUM
ejif-2047	576	6	)	)	PUNCT
ejif-2047	576	7	*	*	PUNCT
ejif-2047	577	1	*	*	PUNCT
ejif-2047	577	2	*	*	NOUN
ejif-2047	577	3	0.993	0.993	NUM
ejif-2047	577	4	(	(	PUNCT
ejif-2047	577	5	3.73	3.73	NUM
ejif-2047	577	6	)	)	PUNCT
ejif-2047	577	7	*	*	PUNCT
ejif-2047	578	1	*	*	PUNCT
ejif-2047	578	2	*	*	PUNCT
ejif-2047	578	3	0.812	0.812	NUM
ejif-2047	578	4	(	(	PUNCT
ejif-2047	578	5	3.10	3.10	NUM
ejif-2047	578	6	)	)	PUNCT
ejif-2047	578	7	*	*	PUNCT
ejif-2047	578	8	*	*	PUNCT
ejif-2047	578	9	*	*	PUNCT
ejif-2047	578	10	listed	list	VERB
ejif-2047	578	11	-1.313	-1.313	X
ejif-2047	578	12	(	(	PUNCT
ejif-2047	578	13	-4.48	-4.48	NUM
ejif-2047	578	14	)	)	PUNCT
ejif-2047	578	15	*	*	PUNCT
ejif-2047	579	1	*	*	PUNCT
ejif-2047	579	2	*	*	PUNCT
ejif-2047	579	3	-1.161	-1.161	X
ejif-2047	579	4	(	(	PUNCT
ejif-2047	579	5	-4.06	-4.06	X
ejif-2047	579	6	)	)	PUNCT
ejif-2047	579	7	*	*	PUNCT
ejif-2047	580	1	*	*	PUNCT
ejif-2047	580	2	*	*	PUNCT
ejif-2047	580	3	-1.265	-1.265	NOUN
ejif-2047	580	4	(	(	PUNCT
ejif-2047	580	5	-4.54	-4.54	NUM
ejif-2047	580	6	)	)	PUNCT
ejif-2047	580	7	*	*	PUNCT
ejif-2047	581	1	*	*	PUNCT
ejif-2047	581	2	*	*	PUNCT
ejif-2047	581	3	-0.818	-0.818	NUM
ejif-2047	581	4	(	(	PUNCT
ejif-2047	581	5	-3.17	-3.17	ADJ
ejif-2047	581	6	)	)	PUNCT
ejif-2047	581	7	*	*	PUNCT
ejif-2047	582	1	*	*	PUNCT
ejif-2047	582	2	*	*	PUNCT
ejif-2047	582	3	-0.837	-0.837	PUNCT
ejif-2047	582	4	(	(	PUNCT
ejif-2047	582	5	-3.25	-3.25	NOUN
ejif-2047	582	6	)	)	PUNCT
ejif-2047	582	7	*	*	PUNCT
ejif-2047	583	1	*	*	PUNCT
ejif-2047	583	2	*	*	PUNCT
ejif-2047	583	3	-0.932	-0.932	PUNCT
ejif-2047	583	4	(	(	PUNCT
ejif-2047	583	5	-3.59	-3.59	NOUN
ejif-2047	583	6	)	)	PUNCT
ejif-2047	583	7	*	*	PUNCT
ejif-2047	583	8	*	*	PUNCT
ejif-2047	583	9	*	*	PUNCT
ejif-2047	583	10	-0.871	-0.871	NOUN
ejif-2047	583	11	(	(	PUNCT
ejif-2047	583	12	-3.38	-3.38	NUM
ejif-2047	583	13	)	)	PUNCT
ejif-2047	583	14	*	*	PUNCT
ejif-2047	583	15	*	*	PUNCT
ejif-2047	583	16	*	*	PUNCT
ejif-2047	583	17	gdp	gdp	NOUN
ejif-2047	583	18	-7.100	-7.100	PUNCT
ejif-2047	583	19	(	(	PUNCT
ejif-2047	583	20	-1.78	-1.78	NUM
ejif-2047	583	21	)	)	PUNCT
ejif-2047	583	22	*	*	PUNCT
ejif-2047	583	23	-6.890	-6.890	X
ejif-2047	583	24	(	(	PUNCT
ejif-2047	583	25	-1.72	-1.72	NOUN
ejif-2047	583	26	)	)	PUNCT
ejif-2047	583	27	*	*	PUNCT
ejif-2047	583	28	-9.237	-9.237	PROPN
ejif-2047	583	29	(	(	PUNCT
ejif-2047	583	30	-2.34	-2.34	NUM
ejif-2047	583	31	)	)	PUNCT
ejif-2047	583	32	*	*	PUNCT
ejif-2047	584	1	*	*	PUNCT
ejif-2047	584	2	-4.092	-4.092	PUNCT
ejif-2047	584	3	(	(	PUNCT
ejif-2047	584	4	-1.28	-1.28	NOUN
ejif-2047	584	5	)	)	PUNCT
ejif-2047	584	6	-4.026	-4.026	PROPN
ejif-2047	584	7	(	(	PUNCT
ejif-2047	584	8	-1.24	-1.24	NOUN
ejif-2047	584	9	)	)	PUNCT
ejif-2047	584	10	-5.053	-5.053	PUNCT
ejif-2047	584	11	(	(	PUNCT
ejif-2047	584	12	-1.55	-1.55	ADJ
ejif-2047	584	13	)	)	PUNCT
ejif-2047	584	14	-3.834	-3.834	NOUN
ejif-2047	584	15	(	(	PUNCT
ejif-2047	584	16	-1.19	-1.19	NOUN
ejif-2047	584	17	)	)	PUNCT
ejif-2047	584	18	intercept	intercept	NOUN
ejif-2047	584	19	-4.320	-4.320	NUM
ejif-2047	584	20	(	(	PUNCT
ejif-2047	584	21	-2.96	-2.96	NOUN
ejif-2047	584	22	)	)	PUNCT
ejif-2047	584	23	*	*	PUNCT
ejif-2047	584	24	*	*	PUNCT
ejif-2047	584	25	-4.676	-4.676	PUNCT
ejif-2047	584	26	(	(	PUNCT
ejif-2047	584	27	-3.22	-3.22	NOUN
ejif-2047	584	28	)	)	PUNCT
ejif-2047	584	29	*	*	PUNCT
ejif-2047	585	1	*	*	PUNCT
ejif-2047	585	2	*	*	PUNCT
ejif-2047	585	3	-4.145	-4.145	PUNCT
ejif-2047	585	4	(	(	PUNCT
ejif-2047	585	5	-2.90	-2.90	NOUN
ejif-2047	585	6	)	)	PUNCT
ejif-2047	585	7	*	*	PUNCT
ejif-2047	586	1	*	*	PUNCT
ejif-2047	586	2	*	*	PUNCT
ejif-2047	586	3	-3.130	-3.130	NOUN
ejif-2047	586	4	(	(	PUNCT
ejif-2047	586	5	-3.85	-3.85	NOUN
ejif-2047	586	6	)	)	PUNCT
ejif-2047	586	7	*	*	PUNCT
ejif-2047	587	1	*	*	PUNCT
ejif-2047	587	2	*	*	PUNCT
ejif-2047	587	3	-3.100	-3.100	PUNCT
ejif-2047	587	4	(	(	PUNCT
ejif-2047	587	5	-3.48	-3.48	NOUN
ejif-2047	587	6	)	)	PUNCT
ejif-2047	587	7	*	*	PUNCT
ejif-2047	588	1	*	*	PUNCT
ejif-2047	588	2	*	*	PUNCT
ejif-2047	588	3	-3.086	-3.086	INTJ
ejif-2047	588	4	(	(	PUNCT
ejif-2047	588	5	-3.76	-3.76	NUM
ejif-2047	588	6	)	)	PUNCT
ejif-2047	588	7	*	*	PUNCT
ejif-2047	589	1	*	*	PUNCT
ejif-2047	589	2	*	*	PUNCT
ejif-2047	589	3	-3.462	-3.462	NOUN
ejif-2047	589	4	(	(	PUNCT
ejif-2047	589	5	-4.14	-4.14	X
ejif-2047	589	6	)	)	PUNCT
ejif-2047	589	7	*	*	PUNCT
ejif-2047	589	8	*	*	PUNCT
ejif-2047	589	9	*	*	PUNCT
ejif-2047	589	10	num	num	ADJ
ejif-2047	589	11	of	of	ADP
ejif-2047	589	12	banks	bank	NOUN
ejif-2047	589	13	158	158	NUM
ejif-2047	589	14	158	158	NUM
ejif-2047	589	15	158	158	NUM
ejif-2047	589	16	158	158	NUM
ejif-2047	589	17	158	158	NUM
ejif-2047	589	18	158	158	NUM
ejif-2047	589	19	158	158	NUM
ejif-2047	589	20	observations	observation	NOUN
ejif-2047	589	21	1719	1719	NUM
ejif-2047	589	22	1719	1719	NUM
ejif-2047	589	23	1718	1718	NUM
ejif-2047	589	24	1719	1719	NUM
ejif-2047	589	25	1719	1719	NUM
ejif-2047	589	26	1719	1719	NUM
ejif-2047	589	27	1719	1719	NUM
ejif-2047	589	28	log	log	NOUN
ejif-2047	589	29	likelihood	likelihood	NOUN
ejif-2047	589	30	-329.847	-329.847	PUNCT
ejif-2047	589	31	-327.515	-327.515	NOUN
ejif-2047	589	32	-336.498	-336.498	NUM
ejif-2047	589	33	-342.695	-342.695	X
ejif-2047	589	34	-342.875	-342.875	PROPN
ejif-2047	589	35	-339.527	-339.527	PUNCT
ejif-2047	589	36	-342.100	-342.100	NUM
ejif-2047	589	37	pseudo	pseudo	NOUN
ejif-2047	589	38	r²	r²	NOUN
ejif-2047	589	39	0.1984	0.1984	NUM
ejif-2047	589	40	0.2040	0.2040	NUM
ejif-2047	589	41	0.1821	0.1821	NUM
ejif-2047	589	42	0.1672	0.1672	NUM
ejif-2047	589	43	0.1667	0.1667	NUM
ejif-2047	589	44	0.1748	0.1748	NUM
ejif-2047	589	45	0.1686	0.1686	NUM
ejif-2047	589	46	*	*	PUNCT
ejif-2047	589	47	significant	significant	ADJ
ejif-2047	589	48	at	at	ADP
ejif-2047	589	49	10	10	NUM
ejif-2047	589	50	%	%	NOUN
ejif-2047	589	51	level	level	NOUN
ejif-2047	589	52	*	*	PUNCT
ejif-2047	589	53	*	*	NOUN
ejif-2047	589	54	significant	significant	ADJ
ejif-2047	589	55	at	at	ADP
ejif-2047	589	56	5	5	NUM
ejif-2047	589	57	%	%	NOUN
ejif-2047	589	58	level	level	NOUN
ejif-2047	589	59	*	*	PUNCT
ejif-2047	589	60	*	*	PUNCT
ejif-2047	589	61	*	*	PUNCT
ejif-2047	589	62	significant	significant	ADJ
ejif-2047	589	63	at	at	ADP
ejif-2047	589	64	1	1	NUM
ejif-2047	589	65	%	%	NOUN
ejif-2047	589	66	level	level	NOUN
ejif-2047	589	67	ejif	ejif	NOUN
ejif-2047	589	68	–	–	PUNCT
ejif-2047	589	69	european	european	PROPN
ejif-2047	589	70	journal	journal	PROPN
ejif-2047	589	71	of	of	ADP
ejif-2047	589	72	islamic	islamic	PROPN
ejif-2047	589	73	finance	finance	PROPN
ejif-2047	589	74	no	no	DET
ejif-2047	589	75	6	6	NUM
ejif-2047	589	76	,	,	PUNCT
ejif-2047	589	77	feb	feb	X
ejif-2047	589	78	(	(	PUNCT
ejif-2047	589	79	2017	2017	NUM
ejif-2047	589	80	)	)	PUNCT
ejif-2047	590	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2047	590	2	issn	issn	VERB
ejif-2047	590	3	2421	2421	NUM
ejif-2047	590	4	-	-	SYM
ejif-2047	590	5	2172	2172	NUM
ejif-2047	590	6	14	14	NUM
ejif-2047	590	7	protection	protection	NOUN
ejif-2047	590	8	role	role	NOUN
ejif-2047	590	9	in	in	ADP
ejif-2047	590	10	curtailing	curtail	VERB
ejif-2047	590	11	opportunistic	opportunistic	ADJ
ejif-2047	590	12	earnings	earning	NOUN
ejif-2047	590	13	management	management	NOUN
ejif-2047	590	14	for	for	ADP
ejif-2047	590	15	banking	banking	NOUN
ejif-2047	590	16	firms	firm	NOUN
ejif-2047	590	17	.	.	PUNCT
ejif-2047	591	1	we	we	PRON
ejif-2047	591	2	argue	argue	VERB
ejif-2047	591	3	therefore	therefore	ADV
ejif-2047	591	4	that	that	SCONJ
ejif-2047	591	5	shareholder	shareholder	NOUN
ejif-2047	591	6	protection	protection	NOUN
ejif-2047	591	7	laws	law	NOUN
ejif-2047	591	8	do	do	AUX
ejif-2047	591	9	not	not	PART
ejif-2047	591	10	enhance	enhance	VERB
ejif-2047	591	11	bank	bank	NOUN
ejif-2047	591	12	governance	governance	NOUN
ejif-2047	591	13	of	of	ADP
ejif-2047	591	14	mena	mena	PROPN
ejif-2047	591	15	counties	counties	PROPN
ejif-2047	591	16	.	.	PUNCT
ejif-2047	592	1	regulators	regulator	NOUN
ejif-2047	592	2	have	have	VERB
ejif-2047	592	3	to	to	PART
ejif-2047	592	4	concern	concern	VERB
ejif-2047	592	5	more	more	ADV
ejif-2047	592	6	about	about	ADP
ejif-2047	592	7	an	an	DET
ejif-2047	592	8	effective	effective	ADJ
ejif-2047	592	9	enforcement	enforcement	NOUN
ejif-2047	592	10	of	of	ADP
ejif-2047	592	11	shareholders	shareholder	NOUN
ejif-2047	592	12	rights	right	NOUN
ejif-2047	592	13	that	that	PRON
ejif-2047	592	14	would	would	AUX
ejif-2047	592	15	mitigate	mitigate	VERB
ejif-2047	592	16	diversion	diversion	NOUN
ejif-2047	592	17	behavior	behavior	NOUN
ejif-2047	592	18	of	of	ADP
ejif-2047	592	19	dominant	dominant	ADJ
ejif-2047	592	20	owners	owner	NOUN
ejif-2047	592	21	and	and	CCONJ
ejif-2047	592	22	reduce	reduce	VERB
ejif-2047	592	23	incentives	incentive	NOUN
ejif-2047	592	24	for	for	ADP
ejif-2047	592	25	earnings	earning	NOUN
ejif-2047	592	26	management	management	NOUN
ejif-2047	592	27	.	.	PUNCT
ejif-2047	593	1	stronger	strong	ADJ
ejif-2047	593	2	protection	protection	NOUN
ejif-2047	593	3	of	of	ADP
ejif-2047	593	4	minority	minority	NOUN
ejif-2047	593	5	shareholders	shareholder	NOUN
ejif-2047	593	6	would	would	AUX
ejif-2047	593	7	limit	limit	VERB
ejif-2047	593	8	the	the	DET
ejif-2047	593	9	negative	negative	ADJ
ejif-2047	593	10	influence	influence	NOUN
ejif-2047	593	11	of	of	ADP
ejif-2047	593	12	insider	insider	NOUN
ejif-2047	593	13	shareholding	shareholding	NOUN
ejif-2047	593	14	.	.	PUNCT
ejif-2047	594	1	references	reference	NOUN
ejif-2047	594	2	[	[	X
ejif-2047	594	3	1	1	NUM
ejif-2047	594	4	]	]	PUNCT
ejif-2047	594	5	abaoub	abaoub	NOUN
ejif-2047	594	6	,	,	PUNCT
ejif-2047	594	7	e.	e.	PROPN
ejif-2047	594	8	,	,	PUNCT
ejif-2047	594	9	homrani	homrani	PROPN
ejif-2047	594	10	,	,	PUNCT
ejif-2047	594	11	k.	k.	PROPN
ejif-2047	594	12	and	and	CCONJ
ejif-2047	594	13	gamra	gamra	NOUN
ejif-2047	594	14	,	,	PUNCT
ejif-2047	594	15	s.	s.	PROPN
ejif-2047	594	16	b.	b.	PROPN
ejif-2047	594	17	(	(	PUNCT
ejif-2047	594	18	2013	2013	NUM
ejif-2047	594	19	)	)	PUNCT
ejif-2047	594	20	,	,	PUNCT
ejif-2047	594	21	the	the	DET
ejif-2047	594	22	determinants	determinant	NOUN
ejif-2047	594	23	of	of	ADP
ejif-2047	594	24	earnings	earning	NOUN
ejif-2047	594	25	management	management	NOUN
ejif-2047	594	26	:	:	PUNCT
ejif-2047	594	27	empirical	empirical	ADJ
ejif-2047	594	28	evidence	evidence	NOUN
ejif-2047	594	29	in	in	ADP
ejif-2047	594	30	the	the	DET
ejif-2047	594	31	tunisian	tunisian	ADJ
ejif-2047	594	32	banking	banking	NOUN
ejif-2047	594	33	industry	industry	NOUN
ejif-2047	594	34	(	(	PUNCT
ejif-2047	594	35	1999	1999	NUM
ejif-2047	594	36	-	-	SYM
ejif-2047	594	37	2010	2010	NUM
ejif-2047	594	38	)	)	PUNCT
ejif-2047	594	39	,	,	PUNCT
ejif-2047	594	40	journal	journal	NOUN
ejif-2047	594	41	of	of	ADP
ejif-2047	594	42	business	business	NOUN
ejif-2047	594	43	studies	study	NOUN
ejif-2047	594	44	quarterly	quarterly	ADV
ejif-2047	594	45	,	,	PUNCT
ejif-2047	594	46	vol.4	vol.4	PROPN
ejif-2047	594	47	,	,	PUNCT
ejif-2047	594	48	n	n	CCONJ
ejif-2047	594	49	°	°	PROPN
ejif-2047	594	50	3	3	NUM
ejif-2047	594	51	,	,	PUNCT
ejif-2047	594	52	pp:62	pp:62	PROPN
ejif-2047	594	53	-	-	PUNCT
ejif-2047	594	54	72	72	NUM
ejif-2047	594	55	.	.	PUNCT
ejif-2047	595	1	[	[	X
ejif-2047	595	2	2	2	NUM
ejif-2047	595	3	]	]	X
ejif-2047	595	4	abdel	abdel	PROPN
ejif-2047	595	5	karim	karim	PROPN
ejif-2047	595	6	,	,	PUNCT
ejif-2047	595	7	r.	r.	PROPN
ejif-2047	595	8	a.	a.	PROPN
ejif-2047	595	9	(	(	PUNCT
ejif-2047	595	10	1990	1990	NUM
ejif-2047	595	11	)	)	PUNCT
ejif-2047	595	12	,	,	PUNCT
ejif-2047	595	13	the	the	DET
ejif-2047	595	14	independence	independence	NOUN
ejif-2047	595	15	of	of	ADP
ejif-2047	595	16	religious	religious	ADJ
ejif-2047	595	17	and	and	CCONJ
ejif-2047	595	18	external	external	ADJ
ejif-2047	595	19	auditors	auditor	NOUN
ejif-2047	595	20	:	:	PUNCT
ejif-2047	595	21	the	the	DET
ejif-2047	595	22	case	case	NOUN
ejif-2047	595	23	of	of	ADP
ejif-2047	595	24	islamic	islamic	ADJ
ejif-2047	595	25	banks	bank	NOUN
ejif-2047	595	26	,	,	PUNCT
ejif-2047	595	27	accounting	accounting	NOUN
ejif-2047	595	28	,	,	PUNCT
ejif-2047	595	29	auditing	auditing	NOUN
ejif-2047	595	30	&	&	CCONJ
ejif-2047	595	31	accountability	accountability	NOUN
ejif-2047	595	32	journal	journal	NOUN
ejif-2047	595	33	,	,	PUNCT
ejif-2047	595	34	vol	vol	NOUN
ejif-2047	595	35	.	.	PROPN
ejif-2047	595	36	3	3	NUM
ejif-2047	595	37	,	,	PUNCT
ejif-2047	595	38	n	n	CCONJ
ejif-2047	595	39	°	°	NOUN
ejif-2047	595	40	3	3	NUM
ejif-2047	595	41	,	,	PUNCT
ejif-2047	595	42	pp	pp	CCONJ
ejif-2047	595	43	:	:	PUNCT
ejif-2047	595	44	34	34	NUM
ejif-2047	595	45	-	-	SYM
ejif-2047	595	46	44	44	NUM
ejif-2047	595	47	.	.	PUNCT
ejif-2047	596	1	[	[	X
ejif-2047	596	2	3	3	X
ejif-2047	596	3	]	]	PUNCT
ejif-2047	596	4	abdul	abdul	PROPN
ejif-2047	596	5	rahman	rahman	PROPN
ejif-2047	596	6	,	,	PUNCT
ejif-2047	596	7	r.	r.	PROPN
ejif-2047	596	8	(	(	PUNCT
ejif-2047	596	9	2012	2012	NUM
ejif-2047	596	10	)	)	PUNCT
ejif-2047	596	11	,	,	PUNCT
ejif-2047	596	12	religious	religious	ADJ
ejif-2047	596	13	ethical	ethical	ADJ
ejif-2047	596	14	values	value	NOUN
ejif-2047	596	15	and	and	CCONJ
ejif-2047	596	16	earnings	earning	NOUN
ejif-2047	596	17	quality	quality	NOUN
ejif-2047	596	18	:	:	PUNCT
ejif-2047	596	19	some	some	DET
ejif-2047	596	20	evidence	evidence	NOUN
ejif-2047	596	21	from	from	ADP
ejif-2047	596	22	malaysia	malaysia	PROPN
ejif-2047	596	23	,	,	PUNCT
ejif-2047	596	24	phd	phd	NOUN
ejif-2047	596	25	dissertations	dissertation	NOUN
ejif-2047	596	26	,	,	PUNCT
ejif-2047	596	27	massey	massey	PROPN
ejif-2047	596	28	university	university	PROPN
ejif-2047	596	29	,	,	PUNCT
ejif-2047	596	30	albany	albany	PROPN
ejif-2047	596	31	,	,	PUNCT
ejif-2047	596	32	new	new	PROPN
ejif-2047	596	33	zealand	zealand	PROPN
ejif-2047	596	34	.	.	PUNCT
ejif-2047	597	1	[	[	X
ejif-2047	597	2	4	4	NUM
ejif-2047	597	3	]	]	PUNCT
ejif-2047	597	4	aharony	aharony	NOUN
ejif-2047	597	5	,	,	PUNCT
ejif-2047	597	6	j.	j.	PROPN
ejif-2047	597	7	,	,	PUNCT
ejif-2047	597	8	wang	wang	PROPN
ejif-2047	597	9	,	,	PUNCT
ejif-2047	597	10	j.	j.	PROPN
ejif-2047	597	11	and	and	CCONJ
ejif-2047	597	12	yua	yua	PROPN
ejif-2047	597	13	,	,	PUNCT
ejif-2047	597	14	n	n	PROPN
ejif-2047	597	15	h.	h.	PROPN
ejif-2047	597	16	(	(	PUNCT
ejif-2047	597	17	2010	2010	NUM
ejif-2047	597	18	)	)	PUNCT
ejif-2047	597	19	,	,	PUNCT
ejif-2047	597	20	tunneling	tunnel	VERB
ejif-2047	597	21	as	as	ADP
ejif-2047	597	22	an	an	DET
ejif-2047	597	23	incentive	incentive	NOUN
ejif-2047	597	24	for	for	ADP
ejif-2047	597	25	earnings	earning	NOUN
ejif-2047	597	26	management	management	NOUN
ejif-2047	597	27	during	during	ADP
ejif-2047	597	28	the	the	DET
ejif-2047	597	29	ipo	ipo	NOUN
ejif-2047	597	30	process	process	NOUN
ejif-2047	597	31	in	in	ADP
ejif-2047	597	32	china	china	PROPN
ejif-2047	597	33	,	,	PUNCT
ejif-2047	597	34	journal	journal	NOUN
ejif-2047	597	35	of	of	ADP
ejif-2047	597	36	accounting	accounting	NOUN
ejif-2047	597	37	and	and	CCONJ
ejif-2047	597	38	public	public	ADJ
ejif-2047	597	39	policy	policy	NOUN
ejif-2047	597	40	,	,	PUNCT
ejif-2047	597	41	vol	vol	NOUN
ejif-2047	597	42	.	.	PROPN
ejif-2047	597	43	29	29	NUM
ejif-2047	597	44	,	,	PUNCT
ejif-2047	597	45	n	n	CCONJ
ejif-2047	597	46	°	°	PROPN
ejif-2047	597	47	1	1	NUM
ejif-2047	597	48	,	,	PUNCT
ejif-2047	597	49	pp:1	pp:1	PROPN
ejif-2047	597	50	-	-	PUNCT
ejif-2047	597	51	26	26	NUM
ejif-2047	597	52	.	.	PUNCT
ejif-2047	598	1	[	[	X
ejif-2047	598	2	5	5	NUM
ejif-2047	598	3	]	]	PUNCT
ejif-2047	598	4	ahmed	ahmed	PROPN
ejif-2047	598	5	,	,	PUNCT
ejif-2047	598	6	a.s	a.s	PROPN
ejif-2047	598	7	.	.	PROPN
ejif-2047	598	8	,	,	PUNCT
ejif-2047	598	9	takeda	takeda	PROPN
ejif-2047	598	10	,	,	PUNCT
ejif-2047	598	11	c.	c.	PROPN
ejif-2047	598	12	and	and	CCONJ
ejif-2047	598	13	thomas	thomas	PROPN
ejif-2047	598	14	,	,	PUNCT
ejif-2047	598	15	s.	s.	PROPN
ejif-2047	598	16	(	(	PUNCT
ejif-2047	598	17	1999	1999	NUM
ejif-2047	598	18	)	)	PUNCT
ejif-2047	598	19	,	,	PUNCT
ejif-2047	598	20	bank	bank	NOUN
ejif-2047	598	21	loan	loan	NOUN
ejif-2047	598	22	loss	loss	NOUN
ejif-2047	598	23	provisions	provision	NOUN
ejif-2047	598	24	:	:	PUNCT
ejif-2047	598	25	a	a	DET
ejif-2047	598	26	reexamination	reexamination	NOUN
ejif-2047	598	27	of	of	ADP
ejif-2047	598	28	capital	capital	NOUN
ejif-2047	598	29	management	management	NOUN
ejif-2047	598	30	,	,	PUNCT
ejif-2047	598	31	earnings	earning	NOUN
ejif-2047	598	32	management	management	NOUN
ejif-2047	598	33	and	and	CCONJ
ejif-2047	598	34	signaling	signal	VERB
ejif-2047	598	35	effects	effect	NOUN
ejif-2047	598	36	,	,	PUNCT
ejif-2047	598	37	journal	journal	NOUN
ejif-2047	598	38	of	of	ADP
ejif-2047	598	39	accounting	accounting	NOUN
ejif-2047	598	40	and	and	CCONJ
ejif-2047	598	41	economics	economic	NOUN
ejif-2047	598	42	,	,	PUNCT
ejif-2047	598	43	vol	vol	NOUN
ejif-2047	598	44	.	.	PROPN
ejif-2047	598	45	28	28	NUM
ejif-2047	598	46	,	,	PUNCT
ejif-2047	598	47	n	n	CCONJ
ejif-2047	598	48	°	°	NUM
ejif-2047	598	49	1	1	NUM
ejif-2047	598	50	,	,	PUNCT
ejif-2047	598	51	pp	pp	CCONJ
ejif-2047	598	52	:	:	PUNCT
ejif-2047	598	53	1	1	NUM
ejif-2047	598	54	-	-	SYM
ejif-2047	598	55	25	25	NUM
ejif-2047	598	56	.	.	PUNCT
ejif-2047	599	1	[	[	X
ejif-2047	599	2	6	6	NUM
ejif-2047	599	3	]	]	PUNCT
ejif-2047	599	4	ahrens	ahrens	PROPN
ejif-2047	599	5	,	,	PUNCT
ejif-2047	599	6	b.	b.	PROPN
ejif-2047	599	7	(	(	PUNCT
ejif-2047	599	8	2010	2010	NUM
ejif-2047	599	9	)	)	PUNCT
ejif-2047	599	10	,	,	PUNCT
ejif-2047	599	11	capital	capital	NOUN
ejif-2047	599	12	market	market	NOUN
ejif-2047	599	13	implications	implication	NOUN
ejif-2047	599	14	of	of	ADP
ejif-2047	599	15	earnings	earning	NOUN
ejif-2047	599	16	quality	quality	NOUN
ejif-2047	599	17	,	,	PUNCT
ejif-2047	599	18	lohmar	lohmar	PROPN
ejif-2047	599	19	-	-	PUNCT
ejif-2047	599	20	koln	koln	PROPN
ejif-2047	599	21	:	:	PUNCT
ejif-2047	599	22	josef	josef	PROPN
ejif-2047	599	23	eulverlaggmbh	eulverlaggmbh	PROPN
ejif-2047	599	24	.	.	PUNCT
ejif-2047	600	1	[	[	X
ejif-2047	600	2	7	7	NUM
ejif-2047	600	3	]	]	X
ejif-2047	600	4	altamuro	altamuro	NOUN
ejif-2047	600	5	,	,	PUNCT
ejif-2047	600	6	j.	j.	PROPN
ejif-2047	600	7	and	and	CCONJ
ejif-2047	600	8	beatty	beatty	PROPN
ejif-2047	600	9	,	,	PUNCT
ejif-2047	600	10	a.	a.	PROPN
ejif-2047	600	11	(	(	PUNCT
ejif-2047	600	12	2010	2010	NUM
ejif-2047	600	13	)	)	PUNCT
ejif-2047	600	14	,	,	PUNCT
ejif-2047	600	15	how	how	SCONJ
ejif-2047	600	16	does	do	AUX
ejif-2047	600	17	internal	internal	ADJ
ejif-2047	600	18	control	control	NOUN
ejif-2047	600	19	regulation	regulation	NOUN
ejif-2047	600	20	affect	affect	VERB
ejif-2047	600	21	financial	financial	ADJ
ejif-2047	600	22	reporting	reporting	NOUN
ejif-2047	600	23	?	?	PUNCT
ejif-2047	601	1	,	,	PUNCT
ejif-2047	601	2	journal	journal	NOUN
ejif-2047	601	3	of	of	ADP
ejif-2047	601	4	accounting	accounting	NOUN
ejif-2047	601	5	and	and	CCONJ
ejif-2047	601	6	economics	economic	NOUN
ejif-2047	601	7	,	,	PUNCT
ejif-2047	601	8	vol.49	vol.49	NOUN
ejif-2047	601	9	,	,	PUNCT
ejif-2047	601	10	n	n	CCONJ
ejif-2047	601	11	°	°	PROPN
ejif-2047	601	12	1	1	NUM
ejif-2047	601	13	,	,	PUNCT
ejif-2047	601	14	pp	pp	CCONJ
ejif-2047	601	15	:	:	PUNCT
ejif-2047	601	16	58	58	NUM
ejif-2047	601	17	-	-	SYM
ejif-2047	601	18	74	74	NUM
ejif-2047	601	19	.	.	PUNCT
ejif-2047	602	1	[	[	X
ejif-2047	602	2	8	8	NUM
ejif-2047	602	3	]	]	PUNCT
ejif-2047	602	4	alves	alve	NOUN
ejif-2047	602	5	,	,	PUNCT
ejif-2047	602	6	s.	s.	PROPN
ejif-2047	602	7	(	(	PUNCT
ejif-2047	602	8	2012	2012	NUM
ejif-2047	602	9	)	)	PUNCT
ejif-2047	602	10	,	,	PUNCT
ejif-2047	602	11	ownership	ownership	NOUN
ejif-2047	602	12	structure	structure	NOUN
ejif-2047	602	13	and	and	CCONJ
ejif-2047	602	14	earnings	earning	NOUN
ejif-2047	602	15	management	management	NOUN
ejif-2047	602	16	:	:	PUNCT
ejif-2047	602	17	evidence	evidence	NOUN
ejif-2047	602	18	from	from	ADP
ejif-2047	602	19	portugal	portugal	PROPN
ejif-2047	602	20	,	,	PUNCT
ejif-2047	602	21	australasian	australasian	ADJ
ejif-2047	602	22	accounting	accounting	NOUN
ejif-2047	602	23	,	,	PUNCT
ejif-2047	602	24	business	business	NOUN
ejif-2047	602	25	and	and	CCONJ
ejif-2047	602	26	finance	finance	NOUN
ejif-2047	602	27	journal	journal	NOUN
ejif-2047	602	28	,	,	PUNCT
ejif-2047	602	29	vol.6	vol.6	PROPN
ejif-2047	602	30	,	,	PUNCT
ejif-2047	602	31	n	n	CCONJ
ejif-2047	602	32	°	°	PROPN
ejif-2047	602	33	1	1	NUM
ejif-2047	602	34	,	,	PUNCT
ejif-2047	602	35	pp	pp	CCONJ
ejif-2047	602	36	:	:	PUNCT
ejif-2047	602	37	5774	5774	NUM
ejif-2047	602	38	.	.	PUNCT
ejif-2047	603	1	[	[	X
ejif-2047	603	2	9	9	NUM
ejif-2047	603	3	]	]	SYM
ejif-2047	603	4	anandarajan	anandarajan	NOUN
ejif-2047	603	5	,	,	PUNCT
ejif-2047	603	6	a.	a.	PROPN
ejif-2047	603	7	,	,	PUNCT
ejif-2047	603	8	hasan	hasan	PROPN
ejif-2047	603	9	,	,	PUNCT
ejif-2047	603	10	i.	i.	PROPN
ejif-2047	603	11	and	and	CCONJ
ejif-2047	603	12	mccarthy	mccarthy	PROPN
ejif-2047	603	13	,	,	PUNCT
ejif-2047	603	14	c.	c.	NOUN
ejif-2047	603	15	(	(	PUNCT
ejif-2047	603	16	2007	2007	NUM
ejif-2047	603	17	)	)	PUNCT
ejif-2047	603	18	,	,	PUNCT
ejif-2047	603	19	use	use	NOUN
ejif-2047	603	20	of	of	ADP
ejif-2047	603	21	loan	loan	NOUN
ejif-2047	603	22	loss	loss	NOUN
ejif-2047	603	23	provisions	provision	NOUN
ejif-2047	603	24	for	for	ADP
ejif-2047	603	25	capital	capital	NOUN
ejif-2047	603	26	,	,	PUNCT
ejif-2047	603	27	earnings	earning	NOUN
ejif-2047	603	28	management	management	NOUN
ejif-2047	603	29	and	and	CCONJ
ejif-2047	603	30	signaling	signal	VERB
ejif-2047	603	31	by	by	ADP
ejif-2047	603	32	australian	australian	ADJ
ejif-2047	603	33	banks	bank	NOUN
ejif-2047	603	34	,	,	PUNCT
ejif-2047	603	35	accounting	accounting	NOUN
ejif-2047	603	36	and	and	CCONJ
ejif-2047	603	37	finance	finance	NOUN
ejif-2047	603	38	,	,	PUNCT
ejif-2047	603	39	vol.47	vol.47	PROPN
ejif-2047	603	40	,	,	PUNCT
ejif-2047	603	41	pp	pp	PRON
ejif-2047	603	42	:	:	PUNCT
ejif-2047	603	43	357	357	NUM
ejif-2047	603	44	-	-	SYM
ejif-2047	603	45	379	379	NUM
ejif-2047	603	46	.	.	PUNCT
ejif-2047	604	1	[	[	X
ejif-2047	604	2	10	10	NUM
ejif-2047	604	3	]	]	PUNCT
ejif-2047	604	4	ashraf	ashraf	NOUN
ejif-2047	604	5	,	,	PUNCT
ejif-2047	604	6	a.	a.	NOUN
ejif-2047	604	7	,	,	PUNCT
ejif-2047	604	8	hassan	hassan	PROPN
ejif-2047	604	9	,	,	PUNCT
ejif-2047	604	10	m.	m.	PROPN
ejif-2047	604	11	k.	k.	PROPN
ejif-2047	604	12	and	and	CCONJ
ejif-2047	604	13	basher	basher	NOUN
ejif-2047	604	14	,	,	PUNCT
ejif-2047	604	15	s.	s.	PROPN
ejif-2047	604	16	a.	a.	PROPN
ejif-2047	604	17	(	(	PUNCT
ejif-2047	604	18	2015	2015	NUM
ejif-2047	604	19	)	)	PUNCT
ejif-2047	604	20	,	,	PUNCT
ejif-2047	604	21	loan	loan	NOUN
ejif-2047	604	22	loss	loss	NOUN
ejif-2047	604	23	provisioning	provisioning	NOUN
ejif-2047	604	24	in	in	ADP
ejif-2047	604	25	oic	oic	PROPN
ejif-2047	604	26	countries	country	NOUN
ejif-2047	604	27	:	:	PUNCT
ejif-2047	604	28	evidence	evidence	NOUN
ejif-2047	604	29	from	from	ADP
ejif-2047	604	30	conventional	conventional	ADJ
ejif-2047	604	31	vs.	vs.	X
ejif-2047	604	32	islamic	islamic	ADJ
ejif-2047	604	33	banks	bank	NOUN
ejif-2047	604	34	,	,	PUNCT
ejif-2047	604	35	journal	journal	NOUN
ejif-2047	604	36	of	of	ADP
ejif-2047	604	37	king	king	PROPN
ejif-2047	604	38	abdulaziz	abdulaziz	PROPN
ejif-2047	604	39	university	university	PROPN
ejif-2047	604	40	:	:	PUNCT
ejif-2047	604	41	islamic	islamic	ADJ
ejif-2047	604	42	economics	economic	NOUN
ejif-2047	604	43	,	,	PUNCT
ejif-2047	604	44	vol	vol	NOUN
ejif-2047	604	45	.	.	PROPN
ejif-2047	604	46	28	28	NUM
ejif-2047	604	47	,	,	PUNCT
ejif-2047	604	48	n	n	CCONJ
ejif-2047	604	49	°	°	PROPN
ejif-2047	604	50	1	1	NUM
ejif-2047	604	51	,	,	PUNCT
ejif-2047	604	52	pp	pp	CCONJ
ejif-2047	604	53	:	:	PUNCT
ejif-2047	604	54	23	23	NUM
ejif-2047	604	55	-	-	SYM
ejif-2047	604	56	59	59	NUM
ejif-2047	604	57	.	.	PUNCT
ejif-2047	605	1	[	[	X
ejif-2047	605	2	11	11	NUM
ejif-2047	605	3	]	]	X
ejif-2047	605	4	beatty	beatty	PROPN
ejif-2047	605	5	,	,	PUNCT
ejif-2047	605	6	a.	a.	PROPN
ejif-2047	605	7	l.	l.	PROPN
ejif-2047	605	8	,	,	PUNCT
ejif-2047	605	9	ke	ke	PROPN
ejif-2047	605	10	,	,	PUNCT
ejif-2047	605	11	b.	b.	PROPN
ejif-2047	605	12	and	and	CCONJ
ejif-2047	605	13	petroni	petroni	NOUN
ejif-2047	605	14	,	,	PUNCT
ejif-2047	605	15	k.	k.	PROPN
ejif-2047	605	16	r.	r.	PROPN
ejif-2047	605	17	(	(	PUNCT
ejif-2047	605	18	2002	2002	NUM
ejif-2047	605	19	)	)	PUNCT
ejif-2047	605	20	,	,	PUNCT
ejif-2047	605	21	earnings	earning	NOUN
ejif-2047	605	22	management	management	NOUN
ejif-2047	605	23	to	to	PART
ejif-2047	605	24	avoid	avoid	VERB
ejif-2047	605	25	earnings	earning	NOUN
ejif-2047	605	26	declines	decline	NOUN
ejif-2047	605	27	across	across	ADP
ejif-2047	605	28	publicly	publicly	ADV
ejif-2047	605	29	and	and	CCONJ
ejif-2047	605	30	privately	privately	ADV
ejif-2047	605	31	held	hold	VERB
ejif-2047	605	32	banks	bank	NOUN
ejif-2047	605	33	,	,	PUNCT
ejif-2047	605	34	the	the	DET
ejif-2047	605	35	accounting	accounting	NOUN
ejif-2047	605	36	review	review	NOUN
ejif-2047	605	37	,	,	PUNCT
ejif-2047	605	38	vol.77	vol.77	ADJ
ejif-2047	605	39	,	,	PUNCT
ejif-2047	605	40	n	n	CCONJ
ejif-2047	605	41	°	°	NOUN
ejif-2047	605	42	3	3	NUM
ejif-2047	605	43	,	,	PUNCT
ejif-2047	605	44	pp	pp	CCONJ
ejif-2047	605	45	:	:	PUNCT
ejif-2047	605	46	547	547	NUM
ejif-2047	605	47	-	-	SYM
ejif-2047	605	48	570	570	NUM
ejif-2047	605	49	.	.	PUNCT
ejif-2047	606	1	[	[	X
ejif-2047	606	2	12	12	NUM
ejif-2047	606	3	]	]	X
ejif-2047	606	4	beaver	beaver	PROPN
ejif-2047	606	5	,	,	PUNCT
ejif-2047	606	6	w.	w.	PROPN
ejif-2047	606	7	and	and	CCONJ
ejif-2047	606	8	engel	engel	PROPN
ejif-2047	606	9	,	,	PUNCT
ejif-2047	606	10	e.	e.	PROPN
ejif-2047	606	11	(	(	PUNCT
ejif-2047	606	12	1996	1996	NUM
ejif-2047	606	13	)	)	PUNCT
ejif-2047	606	14	,	,	PUNCT
ejif-2047	606	15	discretionary	discretionary	ADJ
ejif-2047	606	16	behavior	behavior	NOUN
ejif-2047	606	17	with	with	ADP
ejif-2047	606	18	respect	respect	NOUN
ejif-2047	606	19	to	to	ADP
ejif-2047	606	20	allowances	allowance	NOUN
ejif-2047	606	21	for	for	ADP
ejif-2047	606	22	loan	loan	NOUN
ejif-2047	606	23	losses	loss	NOUN
ejif-2047	606	24	and	and	CCONJ
ejif-2047	606	25	the	the	DET
ejif-2047	606	26	behavior	behavior	NOUN
ejif-2047	606	27	of	of	ADP
ejif-2047	606	28	security	security	NOUN
ejif-2047	606	29	prices	price	NOUN
ejif-2047	606	30	,	,	PUNCT
ejif-2047	606	31	journal	journal	NOUN
ejif-2047	606	32	of	of	ADP
ejif-2047	606	33	accounting	accounting	PROPN
ejif-2047	606	34	&	&	CCONJ
ejif-2047	606	35	economics	economic	NOUN
ejif-2047	606	36	,	,	PUNCT
ejif-2047	606	37	vol	vol	NOUN
ejif-2047	606	38	.	.	PROPN
ejif-2047	606	39	22	22	NUM
ejif-2047	606	40	,	,	PUNCT
ejif-2047	606	41	n	n	CCONJ
ejif-2047	606	42	°	°	NUM
ejif-2047	606	43	(	(	PUNCT
ejif-2047	606	44	1	1	NUM
ejif-2047	606	45	-	-	SYM
ejif-2047	606	46	3	3	NUM
ejif-2047	606	47	)	)	PUNCT
ejif-2047	606	48	,	,	PUNCT
ejif-2047	606	49	pp	pp	ADP
ejif-2047	606	50	:	:	PUNCT
ejif-2047	606	51	177	177	NUM
ejif-2047	606	52	-	-	SYM
ejif-2047	606	53	206	206	NUM
ejif-2047	606	54	.	.	PUNCT
ejif-2047	607	1	[	[	X
ejif-2047	607	2	13	13	NUM
ejif-2047	607	3	]	]	X
ejif-2047	607	4	ben	ben	PROPN
ejif-2047	607	5	othman	othman	PROPN
ejif-2047	607	6	h.	h.	PROPN
ejif-2047	607	7	and	and	CCONJ
ejif-2047	607	8	mersni	mersni	PROPN
ejif-2047	607	9	h.	h.	PROPN
ejif-2047	607	10	(	(	PUNCT
ejif-2047	607	11	2014	2014	NUM
ejif-2047	607	12	)	)	PUNCT
ejif-2047	607	13	,	,	PUNCT
ejif-2047	607	14	the	the	DET
ejif-2047	607	15	use	use	NOUN
ejif-2047	607	16	of	of	ADP
ejif-2047	607	17	discretionary	discretionary	ADJ
ejif-2047	607	18	loan	loan	NOUN
ejif-2047	607	19	loss	loss	NOUN
ejif-2047	607	20	provisions	provision	NOUN
ejif-2047	607	21	by	by	ADP
ejif-2047	607	22	islamic	islamic	ADJ
ejif-2047	607	23	banks	bank	NOUN
ejif-2047	607	24	and	and	CCONJ
ejif-2047	607	25	conventional	conventional	ADJ
ejif-2047	607	26	banks	bank	NOUN
ejif-2047	607	27	in	in	ADP
ejif-2047	607	28	the	the	DET
ejif-2047	607	29	middle	middle	PROPN
ejif-2047	607	30	east	east	PROPN
ejif-2047	607	31	region	region	NOUN
ejif-2047	607	32	:	:	PUNCT
ejif-2047	607	33	a	a	DET
ejif-2047	607	34	comparative	comparative	ADJ
ejif-2047	607	35	study	study	NOUN
ejif-2047	607	36	,	,	PUNCT
ejif-2047	607	37	studies	study	NOUN
ejif-2047	607	38	in	in	ADP
ejif-2047	607	39	economics	economic	NOUN
ejif-2047	607	40	and	and	CCONJ
ejif-2047	607	41	finance	finance	NOUN
ejif-2047	607	42	,	,	PUNCT
ejif-2047	607	43	vol.31	vol.31	ADJ
ejif-2047	607	44	,	,	PUNCT
ejif-2047	607	45	n	n	CCONJ
ejif-2047	607	46	°	°	PROPN
ejif-2047	607	47	1	1	NUM
ejif-2047	607	48	,	,	PUNCT
ejif-2047	607	49	pp	pp	ADP
ejif-2047	607	50	:	:	PUNCT
ejif-2047	607	51	106128	106128	NUM
ejif-2047	607	52	.	.	PUNCT
ejif-2047	608	1	[	[	X
ejif-2047	608	2	14	14	NUM
ejif-2047	608	3	]	]	X
ejif-2047	608	4	biurrun	biurrun	NOUN
ejif-2047	608	5	,	,	PUNCT
ejif-2047	608	6	m.	m.	NOUN
ejif-2047	608	7	v.	v.	PROPN
ejif-2047	608	8	(	(	PUNCT
ejif-2047	608	9	2010	2010	NUM
ejif-2047	608	10	)	)	PUNCT
ejif-2047	608	11	,	,	PUNCT
ejif-2047	608	12	bank	bank	NOUN
ejif-2047	608	13	earnings	earning	NOUN
ejif-2047	608	14	management	management	NOUN
ejif-2047	608	15	:	:	PUNCT
ejif-2047	608	16	costs	cost	NOUN
ejif-2047	608	17	,	,	PUNCT
ejif-2047	608	18	drivers	driver	NOUN
ejif-2047	608	19	and	and	CCONJ
ejif-2047	608	20	remedies	remedy	NOUN
ejif-2047	608	21	,	,	PUNCT
ejif-2047	608	22	doctoral	doctoral	ADJ
ejif-2047	608	23	dissertation	dissertation	NOUN
ejif-2047	608	24	,	,	PUNCT
ejif-2047	608	25	whu	whu	VERB
ejif-2047	608	26	.	.	PUNCT
ejif-2047	609	1	[	[	X
ejif-2047	609	2	15	15	NUM
ejif-2047	609	3	]	]	X
ejif-2047	609	4	bo	bo	PROPN
ejif-2047	609	5	,	,	PUNCT
ejif-2047	609	6	x.	x.	PROPN
ejif-2047	609	7	h.	h.	PROPN
ejif-2047	609	8	and	and	CCONJ
ejif-2047	609	9	wu	wu	PROPN
ejif-2047	609	10	,	,	PUNCT
ejif-2047	609	11	l.	l.	PROPN
ejif-2047	609	12	s.	s.	PROPN
ejif-2047	609	13	(	(	PUNCT
ejif-2047	609	14	2009	2009	NUM
ejif-2047	609	15	)	)	PUNCT
ejif-2047	609	16	,	,	PUNCT
ejif-2047	609	17	the	the	DET
ejif-2047	609	18	governance	governance	NOUN
ejif-2047	609	19	roles	role	NOUN
ejif-2047	609	20	of	of	ADP
ejif-2047	609	21	stateowned	stateowned	ADJ
ejif-2047	609	22	controlling	controlling	NOUN
ejif-2047	609	23	and	and	CCONJ
ejif-2047	609	24	institutional	institutional	ADJ
ejif-2047	609	25	investors	investor	NOUN
ejif-2047	609	26	:	:	PUNCT
ejif-2047	609	27	a	a	DET
ejif-2047	609	28	perspective	perspective	NOUN
ejif-2047	609	29	of	of	ADP
ejif-2047	609	30	earnings	earning	NOUN
ejif-2047	609	31	management	management	NOUN
ejif-2047	609	32	,	,	PUNCT
ejif-2047	609	33	economic	economic	ADJ
ejif-2047	609	34	research	research	NOUN
ejif-2047	609	35	journal	journal	NOUN
ejif-2047	609	36	,	,	PUNCT
ejif-2047	609	37	vol.2	vol.2	PROPN
ejif-2047	609	38	,	,	PUNCT
ejif-2047	609	39	pp	pp	CCONJ
ejif-2047	609	40	:	:	PUNCT
ejif-2047	609	41	81	81	NUM
ejif-2047	609	42	-	-	SYM
ejif-2047	609	43	91	91	NUM
ejif-2047	609	44	.	.	PUNCT
ejif-2047	610	1	[	[	X
ejif-2047	610	2	16	16	NUM
ejif-2047	610	3	]	]	PUNCT
ejif-2047	610	4	bouvatier	bouvatier	NOUN
ejif-2047	610	5	,	,	PUNCT
ejif-2047	610	6	v.	v.	ADV
ejif-2047	610	7	,	,	PUNCT
ejif-2047	610	8	lepetit	lepetit	PROPN
ejif-2047	610	9	,	,	PUNCT
ejif-2047	610	10	l.	l.	PROPN
ejif-2047	610	11	and	and	CCONJ
ejif-2047	610	12	strobel	strobel	PROPN
ejif-2047	610	13	,	,	PUNCT
ejif-2047	610	14	f.	f.	PROPN
ejif-2047	610	15	(	(	PUNCT
ejif-2047	610	16	2014	2014	NUM
ejif-2047	610	17	)	)	PUNCT
ejif-2047	610	18	,	,	PUNCT
ejif-2047	610	19	bank	bank	NOUN
ejif-2047	610	20	income	income	NOUN
ejif-2047	610	21	smoothing	smoothing	NOUN
ejif-2047	610	22	,	,	PUNCT
ejif-2047	610	23	ownership	ownership	NOUN
ejif-2047	610	24	concentration	concentration	NOUN
ejif-2047	610	25	and	and	CCONJ
ejif-2047	610	26	the	the	DET
ejif-2047	610	27	regulatory	regulatory	ADJ
ejif-2047	610	28	environment	environment	NOUN
ejif-2047	610	29	,	,	PUNCT
ejif-2047	610	30	journal	journal	NOUN
ejif-2047	610	31	of	of	ADP
ejif-2047	610	32	banking	banking	NOUN
ejif-2047	610	33	&	&	CCONJ
ejif-2047	610	34	finance	finance	NOUN
ejif-2047	610	35	,	,	PUNCT
ejif-2047	610	36	vol.41	vol.41	NOUN
ejif-2047	610	37	,	,	PUNCT
ejif-2047	610	38	pp	pp	ADV
ejif-2047	610	39	:	:	PUNCT
ejif-2047	610	40	253270	253270	NUM
ejif-2047	610	41	.	.	PUNCT
ejif-2047	611	1	[	[	X
ejif-2047	611	2	17	17	NUM
ejif-2047	611	3	]	]	PUNCT
ejif-2047	611	4	burgstahler	burgstahler	NOUN
ejif-2047	611	5	,	,	PUNCT
ejif-2047	611	6	d.	d.	PROPN
ejif-2047	611	7	and	and	CCONJ
ejif-2047	611	8	dichev	dichev	PROPN
ejif-2047	611	9	,	,	PUNCT
ejif-2047	611	10	i.	i.	PROPN
ejif-2047	611	11	(	(	PUNCT
ejif-2047	611	12	1997	1997	NUM
ejif-2047	611	13	)	)	PUNCT
ejif-2047	611	14	,	,	PUNCT
ejif-2047	611	15	earnings	earning	NOUN
ejif-2047	611	16	management	management	NOUN
ejif-2047	611	17	to	to	PART
ejif-2047	611	18	avoid	avoid	VERB
ejif-2047	611	19	earnings	earning	NOUN
ejif-2047	611	20	decreases	decrease	NOUN
ejif-2047	611	21	and	and	CCONJ
ejif-2047	611	22	losses	loss	NOUN
ejif-2047	611	23	,	,	PUNCT
ejif-2047	611	24	journal	journal	NOUN
ejif-2047	611	25	of	of	ADP
ejif-2047	611	26	accounting	accounting	NOUN
ejif-2047	611	27	and	and	CCONJ
ejif-2047	611	28	economics	economic	NOUN
ejif-2047	611	29	,	,	PUNCT
ejif-2047	611	30	vol.24	vol.24	NOUN
ejif-2047	611	31	,	,	PUNCT
ejif-2047	611	32	n	n	CCONJ
ejif-2047	611	33	°	°	PROPN
ejif-2047	611	34	1	1	NUM
ejif-2047	611	35	,	,	PUNCT
ejif-2047	611	36	pp	pp	CCONJ
ejif-2047	611	37	:	:	PUNCT
ejif-2047	611	38	99	99	NUM
ejif-2047	611	39	-	-	SYM
ejif-2047	611	40	126	126	NUM
ejif-2047	611	41	.	.	PUNCT
ejif-2047	612	1	[	[	X
ejif-2047	612	2	18	18	NUM
ejif-2047	612	3	]	]	X
ejif-2047	612	4	busta	busta	ADJ
ejif-2047	612	5	,	,	PUNCT
ejif-2047	612	6	i.	i.	PROPN
ejif-2047	612	7	,	,	PUNCT
ejif-2047	612	8	sinani	sinani	PROPN
ejif-2047	612	9	,	,	PUNCT
ejif-2047	612	10	e.	e.	PROPN
ejif-2047	612	11	and	and	CCONJ
ejif-2047	612	12	thomsen	thomsen	PROPN
ejif-2047	612	13	,	,	PUNCT
ejif-2047	612	14	s.	s.	PROPN
ejif-2047	612	15	(	(	PUNCT
ejif-2047	612	16	2014	2014	NUM
ejif-2047	612	17	)	)	PUNCT
ejif-2047	612	18	,	,	PUNCT
ejif-2047	612	19	ownership	ownership	NOUN
ejif-2047	612	20	concentration	concentration	NOUN
ejif-2047	612	21	and	and	CCONJ
ejif-2047	612	22	market	market	NOUN
ejif-2047	612	23	value	value	NOUN
ejif-2047	612	24	of	of	ADP
ejif-2047	612	25	european	european	ADJ
ejif-2047	612	26	banks	bank	NOUN
ejif-2047	612	27	,	,	PUNCT
ejif-2047	612	28	journal	journal	NOUN
ejif-2047	612	29	of	of	ADP
ejif-2047	612	30	management	management	NOUN
ejif-2047	612	31	&	&	CCONJ
ejif-2047	612	32	governance	governance	NOUN
ejif-2047	612	33	,	,	PUNCT
ejif-2047	612	34	vol.18	vol.18	NOUN
ejif-2047	612	35	,	,	PUNCT
ejif-2047	612	36	pp	pp	CCONJ
ejif-2047	612	37	:	:	PUNCT
ejif-2047	612	38	159	159	NUM
ejif-2047	612	39	-	-	SYM
ejif-2047	612	40	183	183	NUM
ejif-2047	612	41	.	.	PUNCT
ejif-2047	613	1	[	[	X
ejif-2047	613	2	19	19	NUM
ejif-2047	613	3	]	]	SYM
ejif-2047	613	4	caprio	caprio	PROPN
ejif-2047	613	5	,	,	PUNCT
ejif-2047	613	6	g.	g.	PROPN
ejif-2047	613	7	,	,	PUNCT
ejif-2047	613	8	laeven	laeven	ADJ
ejif-2047	613	9	,	,	PUNCT
ejif-2047	613	10	l.	l.	PROPN
ejif-2047	613	11	and	and	CCONJ
ejif-2047	613	12	levine	levine	PROPN
ejif-2047	613	13	,	,	PUNCT
ejif-2047	613	14	r.	r.	PROPN
ejif-2047	613	15	(	(	PUNCT
ejif-2047	613	16	2007	2007	NUM
ejif-2047	613	17	)	)	PUNCT
ejif-2047	613	18	,	,	PUNCT
ejif-2047	613	19	governance	governance	NOUN
ejif-2047	613	20	and	and	CCONJ
ejif-2047	613	21	bank	bank	NOUN
ejif-2047	613	22	valuation	valuation	NOUN
ejif-2047	613	23	,	,	PUNCT
ejif-2047	613	24	journal	journal	NOUN
ejif-2047	613	25	of	of	ADP
ejif-2047	613	26	financial	financial	ADJ
ejif-2047	613	27	intermediation	intermediation	NOUN
ejif-2047	613	28	,	,	PUNCT
ejif-2047	613	29	vol.16	vol.16	PROPN
ejif-2047	613	30	,	,	PUNCT
ejif-2047	613	31	pp	pp	X
ejif-2047	613	32	:	:	PUNCT
ejif-2047	613	33	584	584	NUM
ejif-2047	613	34	-	-	SYM
ejif-2047	613	35	617	617	NUM
ejif-2047	613	36	.	.	PUNCT
ejif-2047	614	1	[	[	X
ejif-2047	614	2	20	20	NUM
ejif-2047	614	3	]	]	X
ejif-2047	614	4	chen	chen	PROPN
ejif-2047	614	5	,	,	PUNCT
ejif-2047	614	6	c.w.k	c.w.k	NOUN
ejif-2047	614	7	.	.	PUNCT
ejif-2047	614	8	and	and	CCONJ
ejif-2047	614	9	yuan	yuan	PROPN
ejif-2047	614	10	,	,	PUNCT
ejif-2047	614	11	h.	h.	PROPN
ejif-2047	614	12	(	(	PUNCT
ejif-2047	614	13	2004	2004	NUM
ejif-2047	614	14	)	)	PUNCT
ejif-2047	614	15	,	,	PUNCT
ejif-2047	614	16	earnings	earning	NOUN
ejif-2047	614	17	management	management	NOUN
ejif-2047	614	18	and	and	CCONJ
ejif-2047	614	19	resource	resource	NOUN
ejif-2047	614	20	allocation	allocation	NOUN
ejif-2047	614	21	:	:	PUNCT
ejif-2047	614	22	evidence	evidence	NOUN
ejif-2047	614	23	from	from	ADP
ejif-2047	614	24	china	china	PROPN
ejif-2047	614	25	’s	’s	PART
ejif-2047	614	26	accountingbased	accountingbase	VERB
ejif-2047	614	27	regulation	regulation	NOUN
ejif-2047	614	28	of	of	ADP
ejif-2047	614	29	rights	right	NOUN
ejif-2047	614	30	issues	issue	NOUN
ejif-2047	614	31	,	,	PUNCT
ejif-2047	614	32	the	the	DET
ejif-2047	614	33	accounting	accounting	NOUN
ejif-2047	614	34	review	review	NOUN
ejif-2047	614	35	,	,	PUNCT
ejif-2047	614	36	vol	vol	NOUN
ejif-2047	614	37	.	.	PROPN
ejif-2047	614	38	79	79	NUM
ejif-2047	614	39	n	n	CCONJ
ejif-2047	614	40	°	°	NOUN
ejif-2047	614	41	3	3	NUM
ejif-2047	614	42	,	,	PUNCT
ejif-2047	614	43	pp	pp	CCONJ
ejif-2047	614	44	:	:	PUNCT
ejif-2047	614	45	645	645	NUM
ejif-2047	614	46	-	-	SYM
ejif-2047	614	47	665	665	NUM
ejif-2047	614	48	.	.	PUNCT
ejif-2047	615	1	[	[	X
ejif-2047	615	2	21	21	NUM
ejif-2047	615	3	]	]	X
ejif-2047	615	4	chen	chen	PROPN
ejif-2047	615	5	,	,	PUNCT
ejif-2047	615	6	k.y	k.y	PROPN
ejif-2047	615	7	.	.	PROPN
ejif-2047	615	8	,	,	PUNCT
ejif-2047	615	9	lin	lin	PROPN
ejif-2047	615	10	,	,	PUNCT
ejif-2047	615	11	k.l	k.l	PROPN
ejif-2047	615	12	.	.	PROPN
ejif-2047	615	13	and	and	CCONJ
ejif-2047	615	14	zhou	zhou	PROPN
ejif-2047	615	15	,	,	PUNCT
ejif-2047	615	16	j.	j.	PROPN
ejif-2047	615	17	(	(	PUNCT
ejif-2047	615	18	2007	2007	NUM
ejif-2047	615	19	)	)	PUNCT
ejif-2047	615	20	,	,	PUNCT
ejif-2047	615	21	audit	audit	NOUN
ejif-2047	615	22	quality	quality	NOUN
ejif-2047	615	23	and	and	CCONJ
ejif-2047	615	24	earnings	earning	NOUN
ejif-2047	615	25	management	management	NOUN
ejif-2047	615	26	for	for	ADP
ejif-2047	615	27	taiwan	taiwan	PROPN
ejif-2047	615	28	ipo	ipo	PROPN
ejif-2047	615	29	firms	firm	NOUN
ejif-2047	615	30	,	,	PUNCT
ejif-2047	615	31	managerial	managerial	ADJ
ejif-2047	615	32	auditing	auditing	NOUN
ejif-2047	615	33	journal	journal	NOUN
ejif-2047	615	34	,	,	PUNCT
ejif-2047	615	35	vol.20	vol.20	PROPN
ejif-2047	615	36	,	,	PUNCT
ejif-2047	615	37	n	n	CCONJ
ejif-2047	615	38	°	°	PROPN
ejif-2047	615	39	1	1	NUM
ejif-2047	615	40	,	,	PUNCT
ejif-2047	615	41	pp	pp	CCONJ
ejif-2047	615	42	:	:	PUNCT
ejif-2047	615	43	86	86	NUM
ejif-2047	615	44	-	-	SYM
ejif-2047	615	45	104	104	NUM
ejif-2047	615	46	.	.	PUNCT
ejif-2047	616	1	[	[	X
ejif-2047	616	2	22	22	NUM
ejif-2047	616	3	]	]	SYM
ejif-2047	616	4	cihák	cihák	PROPN
ejif-2047	616	5	,	,	PUNCT
ejif-2047	616	6	m.	m.	NOUN
ejif-2047	616	7	,	,	PUNCT
ejif-2047	616	8	demirgüç	demirgüç	PROPN
ejif-2047	616	9	-	-	PUNCT
ejif-2047	616	10	kunt	kunt	PROPN
ejif-2047	616	11	,	,	PUNCT
ejif-2047	616	12	a.	a.	NOUN
ejif-2047	616	13	,	,	PUNCT
ejif-2047	616	14	pería	pería	NOUN
ejif-2047	616	15	,	,	PUNCT
ejif-2047	616	16	m.s.m	m.s.m	PROPN
ejif-2047	616	17	.	.	PROPN
ejif-2047	616	18	and	and	CCONJ
ejif-2047	616	19	mohseni	mohseni	NOUN
ejif-2047	616	20	a.	a.	NOUN
ejif-2047	616	21	(	(	PUNCT
ejif-2047	616	22	2012	2012	NUM
ejif-2047	616	23	)	)	PUNCT
ejif-2047	616	24	,	,	PUNCT
ejif-2047	616	25	banking	banking	NOUN
ejif-2047	616	26	regulation	regulation	NOUN
ejif-2047	616	27	and	and	CCONJ
ejif-2047	616	28	supervision	supervision	NOUN
ejif-2047	616	29	around	around	ADP
ejif-2047	616	30	the	the	DET
ejif-2047	616	31	world	world	NOUN
ejif-2047	616	32	:	:	PUNCT
ejif-2047	616	33	a	a	DET
ejif-2047	616	34	crisis	crisis	NOUN
ejif-2047	616	35	update	update	NOUN
ejif-2047	616	36	,	,	PUNCT
ejif-2047	616	37	world	world	NOUN
ejif-2047	616	38	bank	bank	NOUN
ejif-2047	616	39	policy	policy	NOUN
ejif-2047	616	40	research	research	NOUN
ejif-2047	616	41	working	working	NOUN
ejif-2047	616	42	paper	paper	NOUN
ejif-2047	616	43	6286	6286	NUM
ejif-2047	616	44	,	,	PUNCT
ejif-2047	616	45	december	december	PROPN
ejif-2047	616	46	.	.	PUNCT
ejif-2047	617	1	[	[	X
ejif-2047	617	2	23	23	NUM
ejif-2047	617	3	]	]	X
ejif-2047	617	4	conroy	conroy	PROPN
ejif-2047	617	5	,	,	PUNCT
ejif-2047	617	6	s.	s.	PROPN
ejif-2047	617	7	j.	j.	PROPN
ejif-2047	617	8	and	and	CCONJ
ejif-2047	617	9	emerson	emerson	PROPN
ejif-2047	617	10	,	,	PUNCT
ejif-2047	617	11	t.	t.	PROPN
ejif-2047	617	12	l.	l.	PROPN
ejif-2047	617	13	n.	n.	PROPN
ejif-2047	617	14	(	(	PUNCT
ejif-2047	617	15	2004	2004	NUM
ejif-2047	617	16	)	)	PUNCT
ejif-2047	617	17	,	,	PUNCT
ejif-2047	617	18	business	business	NOUN
ejif-2047	617	19	ethics	ethic	NOUN
ejif-2047	617	20	and	and	CCONJ
ejif-2047	617	21	religion	religion	NOUN
ejif-2047	617	22	:	:	PUNCT
ejif-2047	617	23	religiosity	religiosity	NOUN
ejif-2047	617	24	as	as	ADP
ejif-2047	617	25	a	a	DET
ejif-2047	617	26	predictor	predictor	NOUN
ejif-2047	617	27	of	of	ADP
ejif-2047	617	28	ethical	ethical	ADJ
ejif-2047	617	29	awareness	awareness	NOUN
ejif-2047	617	30	among	among	ADP
ejif-2047	617	31	students	student	NOUN
ejif-2047	617	32	,	,	PUNCT
ejif-2047	617	33	journal	journal	NOUN
ejif-2047	617	34	of	of	ADP
ejif-2047	617	35	business	business	NOUN
ejif-2047	617	36	ethics	ethic	NOUN
ejif-2047	617	37	,	,	PUNCT
ejif-2047	617	38	vol.55	vol.55	NOUN
ejif-2047	617	39	,	,	PUNCT
ejif-2047	617	40	pp	pp	ADP
ejif-2047	617	41	:	:	PUNCT
ejif-2047	617	42	373386	373386	NUM
ejif-2047	617	43	.	.	PUNCT
ejif-2047	618	1	[	[	X
ejif-2047	618	2	24	24	NUM
ejif-2047	618	3	]	]	PUNCT
ejif-2047	618	4	cornett	cornett	NOUN
ejif-2047	618	5	,	,	PUNCT
ejif-2047	618	6	m.	m.	NOUN
ejif-2047	618	7	m.	m.	PROPN
ejif-2047	618	8	,	,	PUNCT
ejif-2047	618	9	mcnutt	mcnutt	PROPN
ejif-2047	618	10	,	,	PUNCT
ejif-2047	618	11	j.j	j.j	PROPN
ejif-2047	618	12	.	.	PROPN
ejif-2047	618	13	and	and	CCONJ
ejif-2047	618	14	tehranian	tehranian	NOUN
ejif-2047	618	15	,	,	PUNCT
ejif-2047	618	16	h.	h.	PROPN
ejif-2047	618	17	(	(	PUNCT
ejif-2047	618	18	2009	2009	NUM
ejif-2047	618	19	)	)	PUNCT
ejif-2047	618	20	,	,	PUNCT
ejif-2047	618	21	corporate	corporate	ADJ
ejif-2047	618	22	governance	governance	NOUN
ejif-2047	618	23	and	and	CCONJ
ejif-2047	618	24	earnings	earning	NOUN
ejif-2047	618	25	management	management	NOUN
ejif-2047	618	26	at	at	ADP
ejif-2047	618	27	large	large	ADJ
ejif-2047	618	28	us	us	PROPN
ejif-2047	618	29	bank	bank	NOUN
ejif-2047	618	30	holding	hold	VERB
ejif-2047	618	31	companies	company	NOUN
ejif-2047	618	32	,	,	PUNCT
ejif-2047	618	33	journal	journal	NOUN
ejif-2047	618	34	of	of	ADP
ejif-2047	618	35	corporate	corporate	ADJ
ejif-2047	618	36	finance	finance	NOUN
ejif-2047	618	37	,	,	PUNCT
ejif-2047	618	38	vol.15	vol.15	NOUN
ejif-2047	618	39	,	,	PUNCT
ejif-2047	618	40	n	n	CCONJ
ejif-2047	618	41	°	°	PROPN
ejif-2047	618	42	4	4	NUM
ejif-2047	618	43	,	,	PUNCT
ejif-2047	618	44	pp:412	pp:412	NOUN
ejif-2047	618	45	-	-	PUNCT
ejif-2047	618	46	430	430	NUM
ejif-2047	618	47	.	.	PUNCT
ejif-2047	619	1	[	[	X
ejif-2047	619	2	25	25	NUM
ejif-2047	619	3	]	]	PUNCT
ejif-2047	619	4	curcio	curcio	NOUN
ejif-2047	619	5	,	,	PUNCT
ejif-2047	619	6	d.	d.	PROPN
ejif-2047	619	7	and	and	CCONJ
ejif-2047	619	8	hasan	hasan	PROPN
ejif-2047	619	9	,	,	PUNCT
ejif-2047	619	10	i.	i.	PROPN
ejif-2047	619	11	(	(	PUNCT
ejif-2047	619	12	2015	2015	NUM
ejif-2047	619	13	)	)	PUNCT
ejif-2047	619	14	,	,	PUNCT
ejif-2047	619	15	earnings	earning	NOUN
ejif-2047	619	16	and	and	CCONJ
ejif-2047	619	17	capital	capital	NOUN
ejif-2047	619	18	management	management	NOUN
ejif-2047	619	19	and	and	CCONJ
ejif-2047	619	20	signaling	signal	VERB
ejif-2047	619	21	:	:	PUNCT
ejif-2047	619	22	the	the	DET
ejif-2047	619	23	use	use	NOUN
ejif-2047	619	24	of	of	ADP
ejif-2047	619	25	loan	loan	NOUN
ejif-2047	619	26	-	-	PUNCT
ejif-2047	619	27	loss	loss	NOUN
ejif-2047	619	28	provisions	provision	NOUN
ejif-2047	619	29	by	by	ADP
ejif-2047	619	30	european	european	ADJ
ejif-2047	619	31	banks	bank	NOUN
ejif-2047	619	32	,	,	PUNCT
ejif-2047	619	33	the	the	DET
ejif-2047	619	34	european	european	PROPN
ejif-2047	619	35	journal	journal	PROPN
ejif-2047	619	36	of	of	ADP
ejif-2047	619	37	finance	finance	NOUN
ejif-2047	619	38	,	,	PUNCT
ejif-2047	619	39	vol	vol	NOUN
ejif-2047	619	40	.	.	PROPN
ejif-2047	619	41	21	21	NUM
ejif-2047	619	42	,	,	PUNCT
ejif-2047	619	43	n	n	CCONJ
ejif-2047	619	44	°	°	PROPN
ejif-2047	619	45	1	1	NUM
ejif-2047	619	46	,	,	PUNCT
ejif-2047	619	47	pp	pp	CCONJ
ejif-2047	619	48	:	:	PUNCT
ejif-2047	619	49	26	26	NUM
ejif-2047	619	50	-	-	SYM
ejif-2047	619	51	50	50	NUM
ejif-2047	619	52	.	.	PUNCT
ejif-2047	620	1	[	[	X
ejif-2047	620	2	26	26	NUM
ejif-2047	620	3	]	]	PUNCT
ejif-2047	620	4	dechow	dechow	ADJ
ejif-2047	620	5	,	,	PUNCT
ejif-2047	620	6	p.	p.	PROPN
ejif-2047	620	7	,	,	PUNCT
ejif-2047	620	8	ge	ge	PROPN
ejif-2047	620	9	,	,	PUNCT
ejif-2047	620	10	w.	w.	PROPN
ejif-2047	620	11	and	and	CCONJ
ejif-2047	620	12	schrand	schrand	PROPN
ejif-2047	620	13	,	,	PUNCT
ejif-2047	620	14	c.	c.	PROPN
ejif-2047	620	15	(	(	PUNCT
ejif-2047	620	16	2010	2010	NUM
ejif-2047	620	17	)	)	PUNCT
ejif-2047	620	18	,	,	PUNCT
ejif-2047	620	19	understanding	understand	VERB
ejif-2047	620	20	earnings	earning	NOUN
ejif-2047	620	21	quality	quality	NOUN
ejif-2047	620	22	:	:	PUNCT
ejif-2047	620	23	a	a	DET
ejif-2047	620	24	review	review	NOUN
ejif-2047	620	25	of	of	ADP
ejif-2047	620	26	the	the	DET
ejif-2047	620	27	proxies	proxy	NOUN
ejif-2047	620	28	,	,	PUNCT
ejif-2047	620	29	their	their	PRON
ejif-2047	620	30	determinants	determinant	NOUN
ejif-2047	620	31	and	and	CCONJ
ejif-2047	620	32	their	their	PRON
ejif-2047	620	33	consequences	consequence	NOUN
ejif-2047	620	34	,	,	PUNCT
ejif-2047	620	35	journal	journal	NOUN
ejif-2047	620	36	of	of	ADP
ejif-2047	620	37	accounting	accounting	NOUN
ejif-2047	620	38	and	and	CCONJ
ejif-2047	620	39	economics	economic	NOUN
ejif-2047	620	40	,	,	PUNCT
ejif-2047	620	41	vol.50	vol.50	NOUN
ejif-2047	620	42	,	,	PUNCT
ejif-2047	620	43	n	n	CCONJ
ejif-2047	620	44	°	°	NOUN
ejif-2047	620	45	(2	(2	PUNCT
ejif-2047	620	46	-	-	NOUN
ejif-2047	620	47	3	3	NUM
ejif-2047	620	48	)	)	PUNCT
ejif-2047	620	49	,	,	PUNCT
ejif-2047	620	50	pp:344	pp:344	NOUN
ejif-2047	620	51	-	-	SYM
ejif-2047	620	52	401	401	NUM
ejif-2047	620	53	.	.	PUNCT
ejif-2047	621	1	[	[	X
ejif-2047	621	2	27	27	NUM
ejif-2047	621	3	]	]	X
ejif-2047	621	4	dechow	dechow	ADJ
ejif-2047	621	5	,	,	PUNCT
ejif-2047	621	6	p.	p.	NOUN
ejif-2047	621	7	,	,	PUNCT
ejif-2047	621	8	sloan	sloan	PROPN
ejif-2047	621	9	,	,	PUNCT
ejif-2047	621	10	r.	r.	PROPN
ejif-2047	621	11	and	and	CCONJ
ejif-2047	621	12	sweeney	sweeney	PROPN
ejif-2047	621	13	,	,	PUNCT
ejif-2047	621	14	a.	a.	NOUN
ejif-2047	621	15	(	(	PUNCT
ejif-2047	621	16	1996	1996	NUM
ejif-2047	621	17	)	)	PUNCT
ejif-2047	621	18	,	,	PUNCT
ejif-2047	621	19	causes	cause	NOUN
ejif-2047	621	20	and	and	CCONJ
ejif-2047	621	21	consequences	consequence	NOUN
ejif-2047	621	22	of	of	ADP
ejif-2047	621	23	earnings	earning	NOUN
ejif-2047	621	24	manipulations	manipulation	NOUN
ejif-2047	621	25	:	:	PUNCT
ejif-2047	621	26	an	an	DET
ejif-2047	621	27	analysis	analysis	NOUN
ejif-2047	621	28	of	of	ADP
ejif-2047	621	29	firms	firm	NOUN
ejif-2047	621	30	subject	subject	ADJ
ejif-2047	621	31	to	to	ADP
ejif-2047	621	32	enforcement	enforcement	NOUN
ejif-2047	621	33	actions	action	NOUN
ejif-2047	621	34	by	by	ADP
ejif-2047	621	35	the	the	DET
ejif-2047	621	36	sec	sec	PROPN
ejif-2047	621	37	,	,	PUNCT
ejif-2047	621	38	contemporary	contemporary	ADJ
ejif-2047	621	39	accounting	accounting	NOUN
ejif-2047	621	40	research	research	PROPN
ejif-2047	621	41	,	,	PUNCT
ejif-2047	621	42	vol.13	vol.13	NOUN
ejif-2047	621	43	,	,	PUNCT
ejif-2047	621	44	n	n	CCONJ
ejif-2047	621	45	°	°	PROPN
ejif-2047	621	46	1	1	NUM
ejif-2047	621	47	,	,	PUNCT
ejif-2047	621	48	pp	pp	CCONJ
ejif-2047	621	49	:	:	PUNCT
ejif-2047	621	50	1	1	NUM
ejif-2047	621	51	-	-	SYM
ejif-2047	621	52	36	36	NUM
ejif-2047	621	53	.	.	PUNCT
ejif-2047	622	1	[	[	X
ejif-2047	622	2	28	28	NUM
ejif-2047	622	3	]	]	X
ejif-2047	622	4	demerjian	demerjian	ADJ
ejif-2047	622	5	,	,	PUNCT
ejif-2047	622	6	p.	p.	PROPN
ejif-2047	622	7	r.	r.	PROPN
ejif-2047	622	8	,	,	PUNCT
ejif-2047	622	9	lev	lev	PROPN
ejif-2047	622	10	,	,	PUNCT
ejif-2047	622	11	b.	b.	PROPN
ejif-2047	622	12	,	,	PUNCT
ejif-2047	622	13	lewis	lewis	PROPN
ejif-2047	622	14	,	,	PUNCT
ejif-2047	622	15	m.	m.	PROPN
ejif-2047	622	16	f.	f.	PROPN
ejif-2047	622	17	and	and	CCONJ
ejif-2047	622	18	mcvay	mcvay	PROPN
ejif-2047	622	19	s.	s.	PROPN
ejif-2047	622	20	e.	e.	PROPN
ejif-2047	622	21	(	(	PUNCT
ejif-2047	622	22	2012	2012	NUM
ejif-2047	622	23	)	)	PUNCT
ejif-2047	622	24	,	,	PUNCT
ejif-2047	622	25	managerial	managerial	ADJ
ejif-2047	622	26	ability	ability	NOUN
ejif-2047	622	27	and	and	CCONJ
ejif-2047	622	28	earnings	earning	NOUN
ejif-2047	622	29	quality	quality	NOUN
ejif-2047	622	30	,	,	PUNCT
ejif-2047	622	31	the	the	DET
ejif-2047	622	32	accounting	accounting	NOUN
ejif-2047	622	33	review	review	NOUN
ejif-2047	622	34	,	,	PUNCT
ejif-2047	622	35	vol.88,n	vol.88,n	ADJ
ejif-2047	622	36	°	°	ADP
ejif-2047	622	37	2	2	NUM
ejif-2047	622	38	,	,	PUNCT
ejif-2047	622	39	pp:463	pp:463	NOUN
ejif-2047	622	40	-	-	NUM
ejif-2047	622	41	498	498	NUM
ejif-2047	622	42	.	.	PUNCT
ejif-2047	623	1	[	[	X
ejif-2047	623	2	29	29	NUM
ejif-2047	623	3	]	]	PUNCT
ejif-2047	623	4	demsetz	demsetz	VERB
ejif-2047	623	5	,	,	PUNCT
ejif-2047	623	6	h.	h.	PROPN
ejif-2047	623	7	and	and	CCONJ
ejif-2047	623	8	lehn	lehn	PROPN
ejif-2047	623	9	,	,	PUNCT
ejif-2047	623	10	k.	k.	PROPN
ejif-2047	623	11	(	(	PUNCT
ejif-2047	623	12	1985	1985	NUM
ejif-2047	623	13	)	)	PUNCT
ejif-2047	623	14	,	,	PUNCT
ejif-2047	623	15	the	the	DET
ejif-2047	623	16	structure	structure	NOUN
ejif-2047	623	17	of	of	ADP
ejif-2047	623	18	corporate	corporate	ADJ
ejif-2047	623	19	ownership	ownership	NOUN
ejif-2047	623	20	:	:	PUNCT
ejif-2047	623	21	causes	cause	NOUN
ejif-2047	623	22	and	and	CCONJ
ejif-2047	623	23	consequences	consequence	NOUN
ejif-2047	623	24	,	,	PUNCT
ejif-2047	623	25	journal	journal	NOUN
ejif-2047	623	26	of	of	ADP
ejif-2047	623	27	political	political	ADJ
ejif-2047	623	28	economy	economy	NOUN
ejif-2047	623	29	,	,	PUNCT
ejif-2047	623	30	vol	vol	NOUN
ejif-2047	623	31	.	.	PROPN
ejif-2047	624	1	93	93	NUM
ejif-2047	624	2	,	,	PUNCT
ejif-2047	624	3	pp	pp	CCONJ
ejif-2047	624	4	:	:	PUNCT
ejif-2047	624	5	1155	1155	NUM
ejif-2047	624	6	-	-	SYM
ejif-2047	624	7	1177	1177	NUM
ejif-2047	624	8	.	.	PUNCT
ejif-2047	625	1	[	[	X
ejif-2047	625	2	30	30	NUM
ejif-2047	625	3	]	]	X
ejif-2047	625	4	ding	ding	NOUN
ejif-2047	625	5	,	,	PUNCT
ejif-2047	625	6	y.	y.	PROPN
ejif-2047	625	7	,	,	PUNCT
ejif-2047	625	8	hope	hope	NOUN
ejif-2047	625	9	,	,	PUNCT
ejif-2047	625	10	o.	o.	PROPN
ejif-2047	625	11	,	,	PUNCT
ejif-2047	625	12	jeanjean	jeanjean	ADJ
ejif-2047	625	13	,	,	PUNCT
ejif-2047	625	14	t.	t.	NOUN
ejif-2047	625	15	and	and	CCONJ
ejif-2047	625	16	stolowy	stolowy	PROPN
ejif-2047	625	17	,	,	PUNCT
ejif-2047	625	18	h.	h.	PROPN
ejif-2047	625	19	(	(	PUNCT
ejif-2047	625	20	2007	2007	NUM
ejif-2047	625	21	)	)	PUNCT
ejif-2047	625	22	,	,	PUNCT
ejif-2047	625	23	differences	difference	NOUN
ejif-2047	625	24	between	between	ADP
ejif-2047	625	25	domestic	domestic	ADJ
ejif-2047	625	26	accounting	accounting	NOUN
ejif-2047	625	27	standards	standard	NOUN
ejif-2047	625	28	and	and	CCONJ
ejif-2047	625	29	ias	ias	PROPN
ejif-2047	625	30	:	:	PUNCT
ejif-2047	625	31	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2047	625	32	measurement	measurement	NOUN
ejif-2047	625	33	,	,	PUNCT
ejif-2047	625	34	determinants	determinant	NOUN
ejif-2047	625	35	and	and	CCONJ
ejif-2047	625	36	implications	implication	NOUN
ejif-2047	625	37	,	,	PUNCT
ejif-2047	625	38	journal	journal	NOUN
ejif-2047	625	39	of	of	ADP
ejif-2047	625	40	accounting	accounting	NOUN
ejif-2047	625	41	and	and	CCONJ
ejif-2047	625	42	public	public	ADJ
ejif-2047	625	43	policy	policy	NOUN
ejif-2047	625	44	,	,	PUNCT
ejif-2047	625	45	vol.26	vol.26	ADJ
ejif-2047	625	46	,	,	PUNCT
ejif-2047	625	47	n	n	CCONJ
ejif-2047	625	48	°	°	PROPN
ejif-2047	625	49	1	1	NUM
ejif-2047	625	50	,	,	PUNCT
ejif-2047	625	51	pp:1	pp:1	PROPN
ejif-2047	625	52	-	-	PUNCT
ejif-2047	625	53	38	38	NUM
ejif-2047	625	54	.	.	PUNCT
ejif-2047	626	1	[	[	X
ejif-2047	626	2	31	31	NUM
ejif-2047	626	3	]	]	X
ejif-2047	626	4	dyreng	dyreng	PROPN
ejif-2047	626	5	,	,	PUNCT
ejif-2047	626	6	s.	s.	PROPN
ejif-2047	626	7	,	,	PUNCT
ejif-2047	626	8	mayew	mayew	NOUN
ejif-2047	626	9	,	,	PUNCT
ejif-2047	626	10	w.j	w.j	PROPN
ejif-2047	626	11	.	.	PROPN
ejif-2047	626	12	and	and	CCONJ
ejif-2047	626	13	williams	williams	PROPN
ejif-2047	626	14	,	,	PUNCT
ejif-2047	626	15	c.d	c.d	PROPN
ejif-2047	626	16	.	.	PROPN
ejif-2047	626	17	(	(	PUNCT
ejif-2047	626	18	2012	2012	NUM
ejif-2047	626	19	)	)	PUNCT
ejif-2047	626	20	,	,	PUNCT
ejif-2047	626	21	religious	religious	ADJ
ejif-2047	626	22	social	social	ADJ
ejif-2047	626	23	norms	norm	NOUN
ejif-2047	626	24	and	and	CCONJ
ejif-2047	626	25	corporate	corporate	ADJ
ejif-2047	626	26	financial	financial	ADJ
ejif-2047	626	27	reporting	reporting	NOUN
ejif-2047	626	28	,	,	PUNCT
ejif-2047	626	29	journal	journal	NOUN
ejif-2047	626	30	of	of	ADP
ejif-2047	626	31	business	business	NOUN
ejif-2047	626	32	finance	finance	NOUN
ejif-2047	626	33	and	and	CCONJ
ejif-2047	626	34	accounting	accounting	NOUN
ejif-2047	626	35	,	,	PUNCT
ejif-2047	626	36	vol.39	vol.39	NOUN
ejif-2047	626	37	,	,	PUNCT
ejif-2047	626	38	n	n	CCONJ
ejif-2047	626	39	°	°	NUM
ejif-2047	626	40	(	(	PUNCT
ejif-2047	626	41	7	7	NUM
ejif-2047	626	42	-	-	SYM
ejif-2047	626	43	8)	8)	NUM
ejif-2047	626	44	,	,	PUNCT
ejif-2047	626	45	pp	pp	CCONJ
ejif-2047	626	46	:	:	PUNCT
ejif-2047	626	47	845	845	NUM
ejif-2047	626	48	-	-	NOUN
ejif-2047	626	49	875	875	NUM
ejif-2047	626	50	.	.	PUNCT
ejif-2047	627	1	[	[	X
ejif-2047	627	2	32	32	NUM
ejif-2047	627	3	]	]	SYM
ejif-2047	627	4	fan	fan	PROPN
ejif-2047	627	5	,	,	PUNCT
ejif-2047	627	6	j.	j.	PROPN
ejif-2047	627	7	p.h	p.h	PROPN
ejif-2047	627	8	.	.	PROPN
ejif-2047	627	9	and	and	CCONJ
ejif-2047	627	10	wong	wong	PROPN
ejif-2047	627	11	,	,	PUNCT
ejif-2047	627	12	t.	t.	PROPN
ejif-2047	627	13	j.	j.	PROPN
ejif-2047	627	14	(	(	PUNCT
ejif-2047	627	15	2002	2002	NUM
ejif-2047	627	16	)	)	PUNCT
ejif-2047	627	17	,	,	PUNCT
ejif-2047	627	18	corporate	corporate	ADJ
ejif-2047	627	19	ownership	ownership	NOUN
ejif-2047	627	20	structure	structure	NOUN
ejif-2047	627	21	and	and	CCONJ
ejif-2047	627	22	the	the	DET
ejif-2047	627	23	informativeness	informativeness	NOUN
ejif-2047	627	24	of	of	ADP
ejif-2047	627	25	accounting	accounting	NOUN
ejif-2047	627	26	earnings	earning	NOUN
ejif-2047	627	27	in	in	ADP
ejif-2047	627	28	east	east	PROPN
ejif-2047	627	29	asia	asia	PROPN
ejif-2047	627	30	,	,	PUNCT
ejif-2047	627	31	journal	journal	NOUN
ejif-2047	627	32	of	of	ADP
ejif-2047	627	33	accounting	accounting	NOUN
ejif-2047	627	34	and	and	CCONJ
ejif-2047	627	35	economics	economic	NOUN
ejif-2047	627	36	,	,	PUNCT
ejif-2047	627	37	vol.33	vol.33	NOUN
ejif-2047	627	38	,	,	PUNCT
ejif-2047	627	39	n	n	CCONJ
ejif-2047	627	40	°	°	NOUN
ejif-2047	627	41	3	3	NUM
ejif-2047	627	42	,	,	PUNCT
ejif-2047	627	43	pp	pp	CCONJ
ejif-2047	627	44	:	:	PUNCT
ejif-2047	627	45	401	401	NUM
ejif-2047	627	46	-	-	SYM
ejif-2047	627	47	425	425	NUM
ejif-2047	627	48	.	.	PUNCT
ejif-2047	628	1	[	[	X
ejif-2047	628	2	33	33	NUM
ejif-2047	628	3	]	]	PUNCT
ejif-2047	628	4	fang	fang	X
ejif-2047	628	5	,	,	PUNCT
ejif-2047	628	6	y.	y.	PROPN
ejif-2047	628	7	,	,	PUNCT
ejif-2047	628	8	hasan	hasan	PROPN
ejif-2047	628	9	,	,	PUNCT
ejif-2047	628	10	i.	i.	PROPN
ejif-2047	628	11	and	and	CCONJ
ejif-2047	628	12	li	li	PROPN
ejif-2047	628	13	,	,	PUNCT
ejif-2047	628	14	l.	l.	PROPN
ejif-2047	628	15	(	(	PUNCT
ejif-2047	628	16	2014	2014	NUM
ejif-2047	628	17	)	)	PUNCT
ejif-2047	628	18	,	,	PUNCT
ejif-2047	628	19	banking	banking	NOUN
ejif-2047	628	20	reform	reform	NOUN
ejif-2047	628	21	,	,	PUNCT
ejif-2047	628	22	risktaking	risktake	VERB
ejif-2047	628	23	and	and	CCONJ
ejif-2047	628	24	earnings	earning	NOUN
ejif-2047	628	25	qualityevidence	qualityevidence	NOUN
ejif-2047	628	26	from	from	ADP
ejif-2047	628	27	transition	transition	NOUN
ejif-2047	628	28	countries	country	NOUN
ejif-2047	628	29	,	,	PUNCT
ejif-2047	628	30	bank	bank	PROPN
ejif-2047	628	31	of	of	ADP
ejif-2047	628	32	finland	finland	PROPN
ejif-2047	628	33	bofitinstitute	bofitinstitute	NOUN
ejif-2047	628	34	for	for	ADP
ejif-2047	628	35	economies	economy	NOUN
ejif-2047	628	36	in	in	ADP
ejif-2047	628	37	transition	transition	NOUN
ejif-2047	628	38	,	,	PUNCT
ejif-2047	628	39	discussion	discussion	NOUN
ejif-2047	628	40	paper	paper	NOUN
ejif-2047	628	41	19/2014	19/2014	NUM
ejif-2047	628	42	.	.	PUNCT
ejif-2047	629	1	[	[	X
ejif-2047	629	2	34	34	NUM
ejif-2047	629	3	]	]	X
ejif-2047	629	4	farazi	farazi	PROPN
ejif-2047	629	5	,	,	PUNCT
ejif-2047	629	6	s.	s.	PROPN
ejif-2047	629	7	,	,	PUNCT
ejif-2047	629	8	feyen	feyen	PROPN
ejif-2047	629	9	,	,	PUNCT
ejif-2047	629	10	e.	e.	PROPN
ejif-2047	629	11	and	and	CCONJ
ejif-2047	629	12	rocha	rocha	PROPN
ejif-2047	629	13	,	,	PUNCT
ejif-2047	629	14	r.	r.	PROPN
ejif-2047	629	15	(	(	PUNCT
ejif-2047	629	16	2011	2011	NUM
ejif-2047	629	17	)	)	PUNCT
ejif-2047	629	18	,	,	PUNCT
ejif-2047	629	19	bank	bank	NOUN
ejif-2047	629	20	ownership	ownership	NOUN
ejif-2047	629	21	and	and	CCONJ
ejif-2047	629	22	performance	performance	NOUN
ejif-2047	629	23	in	in	ADP
ejif-2047	629	24	the	the	DET
ejif-2047	629	25	middle	middle	PROPN
ejif-2047	629	26	east	east	PROPN
ejif-2047	629	27	and	and	CCONJ
ejif-2047	629	28	north	north	PROPN
ejif-2047	629	29	africa	africa	PROPN
ejif-2047	629	30	,	,	PUNCT
ejif-2047	629	31	policy	policy	NOUN
ejif-2047	629	32	research	research	NOUN
ejif-2047	629	33	working	working	NOUN
ejif-2047	629	34	paper	paper	NOUN
ejif-2047	629	35	5620	5620	NUM
ejif-2047	629	36	,	,	PUNCT
ejif-2047	629	37	washington	washington	PROPN
ejif-2047	629	38	,	,	PUNCT
ejif-2047	629	39	dc	dc	PROPN
ejif-2047	629	40	,	,	PUNCT
ejif-2047	629	41	united	united	PROPN
ejif-2047	629	42	states	states	PROPN
ejif-2047	629	43	:	:	PUNCT
ejif-2047	629	44	world	world	PROPN
ejif-2047	629	45	bank	bank	PROPN
ejif-2047	629	46	.	.	PUNCT
ejif-2047	630	1	[	[	X
ejif-2047	630	2	35	35	NUM
ejif-2047	630	3	]	]	X
ejif-2047	630	4	fonseca	fonseca	PROPN
ejif-2047	630	5	,	,	PUNCT
ejif-2047	630	6	a.r	a.r	PROPN
ejif-2047	630	7	.	.	PROPN
ejif-2047	630	8	and	and	CCONJ
ejif-2047	630	9	gonzalez	gonzalez	PROPN
ejif-2047	630	10	,	,	PUNCT
ejif-2047	630	11	f.	f.	PROPN
ejif-2047	630	12	(	(	PUNCT
ejif-2047	630	13	2008	2008	NUM
ejif-2047	630	14	)	)	PUNCT
ejif-2047	630	15	,	,	PUNCT
ejif-2047	630	16	cross	cross	ADJ
ejif-2047	630	17	-	-	ADJ
ejif-2047	630	18	country	country	ADJ
ejif-2047	630	19	determinants	determinant	NOUN
ejif-2047	630	20	of	of	ADP
ejif-2047	630	21	bank	bank	NOUN
ejif-2047	630	22	income	income	NOUN
ejif-2047	630	23	smoothing	smooth	VERB
ejif-2047	630	24	by	by	ADP
ejif-2047	630	25	managing	manage	VERB
ejif-2047	630	26	loan	loan	NOUN
ejif-2047	630	27	-	-	PUNCT
ejif-2047	630	28	loss	loss	NOUN
ejif-2047	630	29	provisions	provision	NOUN
ejif-2047	630	30	,	,	PUNCT
ejif-2047	630	31	journal	journal	NOUN
ejif-2047	630	32	of	of	ADP
ejif-2047	630	33	banking	banking	NOUN
ejif-2047	630	34	&	&	CCONJ
ejif-2047	630	35	finance	finance	PROPN
ejif-2047	630	36	,	,	PUNCT
ejif-2047	630	37	vol.32	vol.32	ADV
ejif-2047	630	38	,	,	PUNCT
ejif-2047	630	39	pp:217	pp:217	ADV
ejif-2047	630	40	-	-	SYM
ejif-2047	630	41	228	228	NUM
ejif-2047	630	42	.	.	PUNCT
ejif-2047	631	1	[	[	X
ejif-2047	631	2	36	36	NUM
ejif-2047	631	3	]	]	SYM
ejif-2047	631	4	francis	francis	PROPN
ejif-2047	631	5	,	,	PUNCT
ejif-2047	631	6	j.	j.	PROPN
ejif-2047	631	7	,	,	PUNCT
ejif-2047	631	8	lafond	lafond	PROPN
ejif-2047	631	9	,	,	PUNCT
ejif-2047	631	10	r.	r.	PROPN
ejif-2047	631	11	,	,	PUNCT
ejif-2047	631	12	olsson	olsson	PROPN
ejif-2047	631	13	,	,	PUNCT
ejif-2047	631	14	p.	p.	NOUN
ejif-2047	631	15	m.	m.	NOUN
ejif-2047	631	16	and	and	CCONJ
ejif-2047	631	17	schipper	schipper	PROPN
ejif-2047	631	18	,	,	PUNCT
ejif-2047	631	19	k.	k.	PROPN
ejif-2047	631	20	(	(	PUNCT
ejif-2047	631	21	2004	2004	NUM
ejif-2047	631	22	)	)	PUNCT
ejif-2047	631	23	,	,	PUNCT
ejif-2047	631	24	costs	cost	NOUN
ejif-2047	631	25	of	of	ADP
ejif-2047	631	26	equity	equity	NOUN
ejif-2047	631	27	and	and	CCONJ
ejif-2047	631	28	earnings	earning	NOUN
ejif-2047	631	29	attributes	attribute	NOUN
ejif-2047	631	30	,	,	PUNCT
ejif-2047	631	31	the	the	DET
ejif-2047	631	32	accounting	accounting	NOUN
ejif-2047	631	33	review	review	NOUN
ejif-2047	631	34	,	,	PUNCT
ejif-2047	631	35	vol.79	vol.79	NOUN
ejif-2047	631	36	,	,	PUNCT
ejif-2047	631	37	n	n	CCONJ
ejif-2047	631	38	°	°	NOUN
ejif-2047	631	39	4	4	NUM
ejif-2047	631	40	,	,	PUNCT
ejif-2047	631	41	pp	pp	CCONJ
ejif-2047	631	42	:	:	PUNCT
ejif-2047	631	43	967	967	NUM
ejif-2047	631	44	-	-	SYM
ejif-2047	631	45	1010	1010	NUM
ejif-2047	631	46	.	.	PUNCT
ejif-2047	632	1	[	[	X
ejif-2047	632	2	37	37	NUM
ejif-2047	632	3	]	]	X
ejif-2047	632	4	gaio	gaio	PROPN
ejif-2047	632	5	,	,	PUNCT
ejif-2047	632	6	c.	c.	PROPN
ejif-2047	632	7	and	and	CCONJ
ejif-2047	632	8	raposo	raposo	VERB
ejif-2047	632	9	,	,	PUNCT
ejif-2047	632	10	c.	c.	PROPN
ejif-2047	632	11	(	(	PUNCT
ejif-2047	632	12	2011	2011	NUM
ejif-2047	632	13	)	)	PUNCT
ejif-2047	632	14	,	,	PUNCT
ejif-2047	632	15	earnings	earning	NOUN
ejif-2047	632	16	quality	quality	NOUN
ejif-2047	632	17	and	and	CCONJ
ejif-2047	632	18	firm	firm	ADJ
ejif-2047	632	19	valuation	valuation	NOUN
ejif-2047	632	20	:	:	PUNCT
ejif-2047	632	21	international	international	ADJ
ejif-2047	632	22	evidence	evidence	NOUN
ejif-2047	632	23	,	,	PUNCT
ejif-2047	632	24	accounting	accounting	NOUN
ejif-2047	632	25	and	and	CCONJ
ejif-2047	632	26	finance	finance	NOUN
ejif-2047	632	27	,	,	PUNCT
ejif-2047	632	28	vol.51	vol.51	PROPN
ejif-2047	632	29	,	,	PUNCT
ejif-2047	632	30	pp	pp	PRON
ejif-2047	632	31	:	:	PUNCT
ejif-2047	632	32	467	467	NUM
ejif-2047	632	33	-	-	SYM
ejif-2047	632	34	499	499	NUM
ejif-2047	632	35	.	.	PUNCT
ejif-2047	633	1	[	[	X
ejif-2047	633	2	38	38	NUM
ejif-2047	633	3	]	]	X
ejif-2047	633	4	hamdi	hamdi	PROPN
ejif-2047	633	5	,	,	PUNCT
ejif-2047	633	6	f.	f.	PROPN
ejif-2047	633	7	m.	m.	PROPN
ejif-2047	633	8	and	and	CCONJ
ejif-2047	633	9	zarai	zarai	PROPN
ejif-2047	633	10	,	,	PUNCT
ejif-2047	633	11	m.	m.	NOUN
ejif-2047	633	12	a.	a.	NOUN
ejif-2047	633	13	(	(	PUNCT
ejif-2047	633	14	2012	2012	NUM
ejif-2047	633	15	)	)	PUNCT
ejif-2047	633	16	,	,	PUNCT
ejif-2047	633	17	earnings	earning	NOUN
ejif-2047	633	18	management	management	NOUN
ejif-2047	633	19	to	to	PART
ejif-2047	633	20	avoid	avoid	VERB
ejif-2047	633	21	earnings	earning	NOUN
ejif-2047	633	22	decreases	decrease	NOUN
ejif-2047	633	23	and	and	CCONJ
ejif-2047	633	24	losses	loss	NOUN
ejif-2047	633	25	:	:	PUNCT
ejif-2047	633	26	empirical	empirical	ADJ
ejif-2047	633	27	evidence	evidence	NOUN
ejif-2047	633	28	from	from	ADP
ejif-2047	633	29	islamic	islamic	ADJ
ejif-2047	633	30	banking	banking	NOUN
ejif-2047	633	31	industry	industry	NOUN
ejif-2047	633	32	,	,	PUNCT
ejif-2047	633	33	research	research	NOUN
ejif-2047	633	34	journal	journal	NOUN
ejif-2047	633	35	of	of	ADP
ejif-2047	633	36	finance	finance	NOUN
ejif-2047	633	37	and	and	CCONJ
ejif-2047	633	38	accounting	accounting	NOUN
ejif-2047	633	39	,	,	PUNCT
ejif-2047	633	40	vol.3	vol.3	PROPN
ejif-2047	633	41	,	,	PUNCT
ejif-2047	633	42	n	n	CCONJ
ejif-2047	633	43	°	°	NOUN
ejif-2047	633	44	3	3	NUM
ejif-2047	633	45	,	,	PUNCT
ejif-2047	633	46	pp	pp	CCONJ
ejif-2047	633	47	:	:	PUNCT
ejif-2047	633	48	88	88	NUM
ejif-2047	633	49	-	-	SYM
ejif-2047	633	50	107	107	NUM
ejif-2047	633	51	.	.	PUNCT
ejif-2047	634	1	[	[	X
ejif-2047	634	2	39	39	NUM
ejif-2047	634	3	]	]	PUNCT
ejif-2047	634	4	haw	haw	INTJ
ejif-2047	634	5	,	,	PUNCT
ejif-2047	634	6	i.m	i.m	PROPN
ejif-2047	634	7	.	.	PROPN
ejif-2047	634	8	,	,	PUNCT
ejif-2047	634	9	ho	ho	PROPN
ejif-2047	634	10	,	,	PUNCT
ejif-2047	634	11	s.s.m	s.s.m	PROPN
ejif-2047	634	12	.	.	PROPN
ejif-2047	634	13	,	,	PUNCT
ejif-2047	634	14	hu	hu	PROPN
ejif-2047	634	15	,	,	PUNCT
ejif-2047	634	16	b.	b.	PROPN
ejif-2047	634	17	and	and	CCONJ
ejif-2047	634	18	wu	wu	PROPN
ejif-2047	634	19	,	,	PUNCT
ejif-2047	634	20	d.	d.	PROPN
ejif-2047	634	21	(	(	PUNCT
ejif-2047	634	22	2010	2010	NUM
ejif-2047	634	23	)	)	PUNCT
ejif-2047	634	24	,	,	PUNCT
ejif-2047	634	25	concentrated	concentrated	ADJ
ejif-2047	634	26	control	control	NOUN
ejif-2047	634	27	,	,	PUNCT
ejif-2047	634	28	institutions	institution	NOUN
ejif-2047	634	29	,	,	PUNCT
ejif-2047	634	30	and	and	CCONJ
ejif-2047	634	31	banking	banking	NOUN
ejif-2047	634	32	sector	sector	NOUN
ejif-2047	634	33	:	:	PUNCT
ejif-2047	634	34	an	an	DET
ejif-2047	634	35	international	international	ADJ
ejif-2047	634	36	study	study	NOUN
ejif-2047	634	37	,	,	PUNCT
ejif-2047	634	38	journal	journal	NOUN
ejif-2047	634	39	of	of	ADP
ejif-2047	634	40	banking	banking	NOUN
ejif-2047	634	41	&	&	CCONJ
ejif-2047	634	42	finance	finance	PROPN
ejif-2047	634	43	,	,	PUNCT
ejif-2047	634	44	vol.34	vol.34	PROPN
ejif-2047	634	45	,	,	PUNCT
ejif-2047	634	46	n	n	CCONJ
ejif-2047	634	47	°	°	NOUN
ejif-2047	634	48	3	3	NUM
ejif-2047	634	49	,	,	PUNCT
ejif-2047	634	50	pp	pp	CCONJ
ejif-2047	634	51	:	:	PUNCT
ejif-2047	634	52	485	485	NUM
ejif-2047	634	53	-	-	SYM
ejif-2047	634	54	497	497	NUM
ejif-2047	634	55	.	.	PUNCT
ejif-2047	635	1	[	[	X
ejif-2047	635	2	40	40	NUM
ejif-2047	635	3	]	]	SYM
ejif-2047	635	4	isenmila	isenmila	ADJ
ejif-2047	635	5	,	,	PUNCT
ejif-2047	635	6	p.	p.	NOUN
ejif-2047	635	7	a.	a.	PROPN
ejif-2047	635	8	and	and	CCONJ
ejif-2047	635	9	elijah	elijah	PROPN
ejif-2047	635	10	,	,	PUNCT
ejif-2047	635	11	a.	a.	NOUN
ejif-2047	635	12	(	(	PUNCT
ejif-2047	635	13	2012	2012	NUM
ejif-2047	635	14	)	)	PUNCT
ejif-2047	635	15	,	,	PUNCT
ejif-2047	635	16	earnings	earning	NOUN
ejif-2047	635	17	management	management	NOUN
ejif-2047	635	18	and	and	CCONJ
ejif-2047	635	19	ownership	ownership	NOUN
ejif-2047	635	20	structure	structure	NOUN
ejif-2047	635	21	:	:	PUNCT
ejif-2047	635	22	evidence	evidence	NOUN
ejif-2047	635	23	from	from	ADP
ejif-2047	635	24	nigeria	nigeria	PROPN
ejif-2047	635	25	,	,	PUNCT
ejif-2047	635	26	research	research	NOUN
ejif-2047	635	27	journal	journal	NOUN
ejif-2047	635	28	of	of	ADP
ejif-2047	635	29	finance	finance	NOUN
ejif-2047	635	30	and	and	CCONJ
ejif-2047	635	31	accounting	accounting	NOUN
ejif-2047	635	32	,	,	PUNCT
ejif-2047	635	33	vol.3	vol.3	PROPN
ejif-2047	635	34	,	,	PUNCT
ejif-2047	635	35	n	n	CCONJ
ejif-2047	635	36	°	°	PROPN
ejif-2047	635	37	7	7	NUM
ejif-2047	635	38	,	,	PUNCT
ejif-2047	635	39	pp	pp	CCONJ
ejif-2047	635	40	:	:	PUNCT
ejif-2047	635	41	24	24	NUM
ejif-2047	635	42	-	-	SYM
ejif-2047	635	43	36	36	NUM
ejif-2047	635	44	.	.	PUNCT
ejif-2047	636	1	[	[	X
ejif-2047	636	2	41	41	NUM
ejif-2047	636	3	]	]	X
ejif-2047	636	4	jensen	jensen	PROPN
ejif-2047	636	5	,	,	PUNCT
ejif-2047	636	6	m.	m.	NOUN
ejif-2047	636	7	and	and	CCONJ
ejif-2047	636	8	meckling	meckling	NOUN
ejif-2047	636	9	,	,	PUNCT
ejif-2047	636	10	w.	w.	NOUN
ejif-2047	636	11	(	(	PUNCT
ejif-2047	636	12	1976	1976	NUM
ejif-2047	636	13	)	)	PUNCT
ejif-2047	636	14	,	,	PUNCT
ejif-2047	636	15	theory	theory	NOUN
ejif-2047	636	16	of	of	ADP
ejif-2047	636	17	the	the	DET
ejif-2047	636	18	firm	firm	NOUN
ejif-2047	636	19	:	:	PUNCT
ejif-2047	636	20	managerial	managerial	ADJ
ejif-2047	636	21	behavior	behavior	NOUN
ejif-2047	636	22	,	,	PUNCT
ejif-2047	636	23	agency	agency	NOUN
ejif-2047	636	24	costs	cost	NOUN
ejif-2047	636	25	and	and	CCONJ
ejif-2047	636	26	ownership	ownership	NOUN
ejif-2047	636	27	structure	structure	NOUN
ejif-2047	636	28	,	,	PUNCT
ejif-2047	636	29	journal	journal	NOUN
ejif-2047	636	30	of	of	ADP
ejif-2047	636	31	financial	financial	ADJ
ejif-2047	636	32	economics	economic	NOUN
ejif-2047	636	33	,	,	PUNCT
ejif-2047	636	34	vol.3	vol.3	PROPN
ejif-2047	636	35	,	,	PUNCT
ejif-2047	636	36	pp	pp	CCONJ
ejif-2047	636	37	:	:	PUNCT
ejif-2047	636	38	305	305	NUM
ejif-2047	636	39	-	-	SYM
ejif-2047	636	40	360	360	NUM
ejif-2047	636	41	.	.	PUNCT
ejif-2047	637	1	[	[	X
ejif-2047	637	2	42	42	NUM
ejif-2047	637	3	]	]	X
ejif-2047	637	4	jung	jung	PROPN
ejif-2047	637	5	,	,	PUNCT
ejif-2047	637	6	k.	k.	PROPN
ejif-2047	637	7	and	and	CCONJ
ejif-2047	637	8	kwon	kwon	PROPN
ejif-2047	637	9	,	,	PUNCT
ejif-2047	637	10	s.	s.	PROPN
ejif-2047	637	11	y.	y.	PROPN
ejif-2047	637	12	(	(	PUNCT
ejif-2047	637	13	2002	2002	NUM
ejif-2047	637	14	)	)	PUNCT
ejif-2047	637	15	,	,	PUNCT
ejif-2047	637	16	ownership	ownership	NOUN
ejif-2047	637	17	structure	structure	NOUN
ejif-2047	637	18	and	and	CCONJ
ejif-2047	637	19	earnings	earning	NOUN
ejif-2047	637	20	informativeness	informativeness	ADJ
ejif-2047	637	21	evidence	evidence	NOUN
ejif-2047	637	22	from	from	ADP
ejif-2047	637	23	korea	korea	PROPN
ejif-2047	637	24	,	,	PUNCT
ejif-2047	637	25	the	the	DET
ejif-2047	637	26	international	international	ADJ
ejif-2047	637	27	journal	journal	NOUN
ejif-2047	637	28	of	of	ADP
ejif-2047	637	29	accounting	accounting	NOUN
ejif-2047	637	30	,	,	PUNCT
ejif-2047	637	31	pp	pp	CCONJ
ejif-2047	637	32	:	:	PUNCT
ejif-2047	637	33	301	301	NUM
ejif-2047	637	34	-	-	SYM
ejif-2047	637	35	325	325	NUM
ejif-2047	637	36	.	.	PUNCT
ejif-2047	638	1	[	[	X
ejif-2047	638	2	43	43	NUM
ejif-2047	638	3	]	]	X
ejif-2047	638	4	kanagaretnam	kanagaretnam	PROPN
ejif-2047	638	5	,	,	PUNCT
ejif-2047	638	6	k.	k.	PROPN
ejif-2047	638	7	,	,	PUNCT
ejif-2047	638	8	lim	lim	PROPN
ejif-2047	638	9	,	,	PUNCT
ejif-2047	638	10	c.	c.	PROPN
ejif-2047	638	11	y.	y.	PROPN
ejif-2047	638	12	,	,	PUNCT
ejif-2047	638	13	and	and	CCONJ
ejif-2047	638	14	lobo	lobo	NOUN
ejif-2047	638	15	,	,	PUNCT
ejif-2047	638	16	g.	g.	PROPN
ejif-2047	638	17	j.	j.	PROPN
ejif-2047	638	18	(	(	PUNCT
ejif-2047	638	19	2011	2011	NUM
ejif-2047	638	20	)	)	PUNCT
ejif-2047	638	21	,	,	PUNCT
ejif-2047	638	22	effects	effect	NOUN
ejif-2047	638	23	of	of	ADP
ejif-2047	638	24	national	national	ADJ
ejif-2047	638	25	culture	culture	NOUN
ejif-2047	638	26	on	on	ADP
ejif-2047	638	27	earnings	earning	NOUN
ejif-2047	638	28	quality	quality	NOUN
ejif-2047	638	29	of	of	ADP
ejif-2047	638	30	banks	bank	NOUN
ejif-2047	638	31	,	,	PUNCT
ejif-2047	638	32	journal	journal	NOUN
ejif-2047	638	33	of	of	ADP
ejif-2047	638	34	international	international	ADJ
ejif-2047	638	35	business	business	NOUN
ejif-2047	638	36	studies	study	NOUN
ejif-2047	638	37	,	,	PUNCT
ejif-2047	638	38	vol.42	vol.42	ADP
ejif-2047	638	39	,	,	PUNCT
ejif-2047	638	40	pp:853874	pp:853874	X
ejif-2047	638	41	.	.	PUNCT
ejif-2047	639	1	[	[	X
ejif-2047	639	2	44	44	NUM
ejif-2047	639	3	]	]	X
ejif-2047	639	4	kanagaretnam	kanagaretnam	PROPN
ejif-2047	639	5	,	,	PUNCT
ejif-2047	639	6	k.	k.	PROPN
ejif-2047	639	7	,	,	PUNCT
ejif-2047	639	8	lim	lim	PROPN
ejif-2047	639	9	,	,	PUNCT
ejif-2047	639	10	c.	c.	PROPN
ejif-2047	639	11	y.	y.	PROPN
ejif-2047	639	12	,	,	PUNCT
ejif-2047	639	13	and	and	CCONJ
ejif-2047	639	14	lobo	lobo	NOUN
ejif-2047	639	15	,	,	PUNCT
ejif-2047	639	16	g.	g.	PROPN
ejif-2047	639	17	j.	j.	PROPN
ejif-2047	639	18	(	(	PUNCT
ejif-2047	639	19	2014	2014	NUM
ejif-2047	639	20	)	)	PUNCT
ejif-2047	639	21	,	,	PUNCT
ejif-2047	639	22	effects	effect	NOUN
ejif-2047	639	23	of	of	ADP
ejif-2047	639	24	international	international	ADJ
ejif-2047	639	25	institutional	institutional	ADJ
ejif-2047	639	26	factors	factor	NOUN
ejif-2047	639	27	on	on	ADP
ejif-2047	639	28	earnings	earning	NOUN
ejif-2047	639	29	quality	quality	NOUN
ejif-2047	639	30	of	of	ADP
ejif-2047	639	31	banks	bank	NOUN
ejif-2047	639	32	,	,	PUNCT
ejif-2047	639	33	journal	journal	NOUN
ejif-2047	639	34	of	of	ADP
ejif-2047	639	35	banking	banking	NOUN
ejif-2047	639	36	&	&	CCONJ
ejif-2047	639	37	finance	finance	NOUN
ejif-2047	639	38	,	,	PUNCT
ejif-2047	639	39	vol.39	vol.39	NOUN
ejif-2047	639	40	,	,	PUNCT
ejif-2047	639	41	pp:87106	pp:87106	X
ejif-2047	639	42	.	.	PUNCT
ejif-2047	640	1	[	[	X
ejif-2047	640	2	45	45	NUM
ejif-2047	640	3	]	]	PUNCT
ejif-2047	640	4	kanagaretnam	kanagaretnam	PROPN
ejif-2047	640	5	,	,	PUNCT
ejif-2047	640	6	k.	k.	PROPN
ejif-2047	640	7	,	,	PUNCT
ejif-2047	640	8	lobo	lobo	PROPN
ejif-2047	640	9	,	,	PUNCT
ejif-2047	640	10	g.	g.	PROPN
ejif-2047	640	11	j.	j.	PROPN
ejif-2047	640	12	and	and	CCONJ
ejif-2047	640	13	mathieu	mathieu	PROPN
ejif-2047	640	14	,	,	PUNCT
ejif-2047	640	15	r.	r.	PROPN
ejif-2047	640	16	(	(	PUNCT
ejif-2047	640	17	2004	2004	NUM
ejif-2047	640	18	)	)	PUNCT
ejif-2047	640	19	,	,	PUNCT
ejif-2047	640	20	earnings	earning	NOUN
ejif-2047	640	21	management	management	NOUN
ejif-2047	640	22	to	to	PART
ejif-2047	640	23	reduce	reduce	VERB
ejif-2047	640	24	earnings	earning	NOUN
ejif-2047	640	25	variability	variability	NOUN
ejif-2047	640	26	:	:	PUNCT
ejif-2047	640	27	evidence	evidence	NOUN
ejif-2047	640	28	from	from	ADP
ejif-2047	640	29	bank	bank	NOUN
ejif-2047	640	30	loan	loan	NOUN
ejif-2047	640	31	loss	loss	NOUN
ejif-2047	640	32	provisions	provision	NOUN
ejif-2047	640	33	,	,	PUNCT
ejif-2047	640	34	review	review	NOUN
ejif-2047	640	35	of	of	ADP
ejif-2047	640	36	accounting	accounting	NOUN
ejif-2047	640	37	and	and	CCONJ
ejif-2047	640	38	finance	finance	NOUN
ejif-2047	640	39	,	,	PUNCT
ejif-2047	640	40	vol.3	vol.3	PROPN
ejif-2047	640	41	,	,	PUNCT
ejif-2047	640	42	n	n	CCONJ
ejif-2047	640	43	°	°	PROPN
ejif-2047	640	44	1	1	NUM
ejif-2047	640	45	,	,	PUNCT
ejif-2047	640	46	pp:128	pp:128	NOUN
ejif-2047	640	47	-	-	SYM
ejif-2047	640	48	148	148	NUM
ejif-2047	640	49	.	.	PUNCT
ejif-2047	641	1	[	[	X
ejif-2047	641	2	46	46	NUM
ejif-2047	641	3	]	]	X
ejif-2047	641	4	kennedy	kennedy	PROPN
ejif-2047	641	5	,	,	PUNCT
ejif-2047	641	6	e.	e.	PROPN
ejif-2047	641	7	j.	j.	PROPN
ejif-2047	641	8	and	and	CCONJ
ejif-2047	641	9	lawton	lawton	PROPN
ejif-2047	641	10	,	,	PUNCT
ejif-2047	641	11	l.	l.	PROPN
ejif-2047	641	12	(	(	PUNCT
ejif-2047	641	13	1998	1998	NUM
ejif-2047	641	14	)	)	PUNCT
ejif-2047	641	15	,	,	PUNCT
ejif-2047	641	16	religiousness	religiousness	NOUN
ejif-2047	641	17	and	and	CCONJ
ejif-2047	641	18	business	business	NOUN
ejif-2047	641	19	ethics	ethic	NOUN
ejif-2047	641	20	,	,	PUNCT
ejif-2047	641	21	journal	journal	NOUN
ejif-2047	641	22	of	of	ADP
ejif-2047	641	23	business	business	NOUN
ejif-2047	641	24	ethics	ethic	NOUN
ejif-2047	641	25	,	,	PUNCT
ejif-2047	641	26	vol.17	vol.17	ADJ
ejif-2047	641	27	,	,	PUNCT
ejif-2047	641	28	pp	pp	ADP
ejif-2047	641	29	:	:	PUNCT
ejif-2047	641	30	163175	163175	NUM
ejif-2047	641	31	.	.	PUNCT
ejif-2047	642	1	[	[	X
ejif-2047	642	2	47	47	NUM
ejif-2047	642	3	]	]	X
ejif-2047	642	4	kobeissi	kobeissi	PROPN
ejif-2047	642	5	,	,	PUNCT
ejif-2047	642	6	n.	n.	PROPN
ejif-2047	642	7	and	and	CCONJ
ejif-2047	642	8	sun	sun	NOUN
ejif-2047	642	9	,	,	PUNCT
ejif-2047	642	10	x.	x.	NOUN
ejif-2047	642	11	(	(	PUNCT
ejif-2047	642	12	2010	2010	NUM
ejif-2047	642	13	)	)	PUNCT
ejif-2047	642	14	,	,	PUNCT
ejif-2047	642	15	ownership	ownership	NOUN
ejif-2047	642	16	structure	structure	NOUN
ejif-2047	642	17	and	and	CCONJ
ejif-2047	642	18	bank	bank	NOUN
ejif-2047	642	19	performance	performance	NOUN
ejif-2047	642	20	:	:	PUNCT
ejif-2047	642	21	evidence	evidence	NOUN
ejif-2047	642	22	from	from	ADP
ejif-2047	642	23	the	the	DET
ejif-2047	642	24	middle	middle	PROPN
ejif-2047	642	25	east	east	PROPN
ejif-2047	642	26	and	and	CCONJ
ejif-2047	642	27	north	north	PROPN
ejif-2047	642	28	africa	africa	PROPN
ejif-2047	642	29	region	region	PROPN
ejif-2047	642	30	,	,	PUNCT
ejif-2047	642	31	comparative	comparative	ADJ
ejif-2047	642	32	economic	economic	ADJ
ejif-2047	642	33	studies	study	NOUN
ejif-2047	642	34	,	,	PUNCT
ejif-2047	642	35	vol.52	vol.52	NOUN
ejif-2047	642	36	,	,	PUNCT
ejif-2047	642	37	n	n	CCONJ
ejif-2047	642	38	°	°	NOUN
ejif-2047	642	39	3	3	NUM
ejif-2047	642	40	,	,	PUNCT
ejif-2047	642	41	pp	pp	CCONJ
ejif-2047	642	42	:	:	PUNCT
ejif-2047	642	43	287	287	NUM
ejif-2047	642	44	-	-	SYM
ejif-2047	642	45	323	323	NUM
ejif-2047	642	46	.	.	PUNCT
ejif-2047	643	1	[	[	X
ejif-2047	643	2	48	48	NUM
ejif-2047	643	3	]	]	X
ejif-2047	643	4	kung	kung	PROPN
ejif-2047	643	5	,	,	PUNCT
ejif-2047	643	6	f.	f.	PROPN
ejif-2047	643	7	h.	h.	PROPN
ejif-2047	643	8	,	,	PUNCT
ejif-2047	643	9	cheng	cheng	PROPN
ejif-2047	643	10	,	,	PUNCT
ejif-2047	643	11	c.	c.	PROPN
ejif-2047	643	12	l.	l.	PROPN
ejif-2047	643	13	and	and	CCONJ
ejif-2047	643	14	james	james	PROPN
ejif-2047	643	15	,	,	PUNCT
ejif-2047	643	16	k.	k.	PROPN
ejif-2047	643	17	(	(	PUNCT
ejif-2047	643	18	2010	2010	NUM
ejif-2047	643	19	)	)	PUNCT
ejif-2047	643	20	,	,	PUNCT
ejif-2047	643	21	effects	effect	NOUN
ejif-2047	643	22	of	of	ADP
ejif-2047	643	23	corporate	corporate	ADJ
ejif-2047	643	24	ownership	ownership	NOUN
ejif-2047	643	25	structure	structure	NOUN
ejif-2047	643	26	on	on	ADP
ejif-2047	643	27	earnings	earning	NOUN
ejif-2047	643	28	conservatism	conservatism	NOUN
ejif-2047	643	29	,	,	PUNCT
ejif-2047	643	30	asian	asian	ADJ
ejif-2047	643	31	journal	journal	NOUN
ejif-2047	643	32	of	of	ADP
ejif-2047	643	33	finance	finance	PROPN
ejif-2047	643	34	&	&	CCONJ
ejif-2047	643	35	accounting	accounting	PROPN
ejif-2047	643	36	,	,	PUNCT
ejif-2047	643	37	vol.2	vol.2	PROPN
ejif-2047	643	38	,	,	PUNCT
ejif-2047	643	39	n	n	CCONJ
ejif-2047	643	40	°	°	PROPN
ejif-2047	643	41	1	1	NUM
ejif-2047	643	42	,	,	PUNCT
ejif-2047	643	43	pp	pp	CCONJ
ejif-2047	643	44	:	:	PUNCT
ejif-2047	643	45	4767	4767	NUM
ejif-2047	643	46	.	.	PUNCT
ejif-2047	644	1	[	[	X
ejif-2047	644	2	49	49	NUM
ejif-2047	644	3	]	]	X
ejif-2047	644	4	kung	kung	PROPN
ejif-2047	644	5	,	,	PUNCT
ejif-2047	644	6	f.	f.	PROPN
ejif-2047	644	7	h.	h.	PROPN
ejif-2047	644	8	,	,	PUNCT
ejif-2047	644	9	cheng	cheng	PROPN
ejif-2047	644	10	,	,	PUNCT
ejif-2047	644	11	c.	c.	PROPN
ejif-2047	644	12	l.	l.	PROPN
ejif-2047	644	13	and	and	CCONJ
ejif-2047	644	14	james	james	PROPN
ejif-2047	644	15	,	,	PUNCT
ejif-2047	644	16	k.	k.	PROPN
ejif-2047	644	17	(	(	PUNCT
ejif-2047	644	18	2010	2010	NUM
ejif-2047	644	19	)	)	PUNCT
ejif-2047	644	20	,	,	PUNCT
ejif-2047	644	21	effects	effect	NOUN
ejif-2047	644	22	of	of	ADP
ejif-2047	644	23	corporate	corporate	ADJ
ejif-2047	644	24	ownership	ownership	NOUN
ejif-2047	644	25	structure	structure	NOUN
ejif-2047	644	26	on	on	ADP
ejif-2047	644	27	earnings	earning	NOUN
ejif-2047	644	28	conservatism	conservatism	NOUN
ejif-2047	644	29	,	,	PUNCT
ejif-2047	644	30	asian	asian	ADJ
ejif-2047	644	31	journal	journal	NOUN
ejif-2047	644	32	of	of	ADP
ejif-2047	644	33	finance	finance	PROPN
ejif-2047	644	34	&	&	CCONJ
ejif-2047	644	35	accounting	accounting	PROPN
ejif-2047	644	36	,	,	PUNCT
ejif-2047	644	37	vol.2	vol.2	PROPN
ejif-2047	644	38	,	,	PUNCT
ejif-2047	644	39	n	n	CCONJ
ejif-2047	644	40	°	°	PROPN
ejif-2047	644	41	1	1	NUM
ejif-2047	644	42	,	,	PUNCT
ejif-2047	644	43	pp	pp	CCONJ
ejif-2047	644	44	:	:	PUNCT
ejif-2047	644	45	4767	4767	NUM
ejif-2047	644	46	.	.	PUNCT
ejif-2047	645	1	[	[	X
ejif-2047	645	2	50	50	NUM
ejif-2047	645	3	]	]	SYM
ejif-2047	645	4	leuz	leuz	NOUN
ejif-2047	645	5	,	,	PUNCT
ejif-2047	645	6	c.	c.	PROPN
ejif-2047	645	7	,	,	PUNCT
ejif-2047	645	8	dhananjay	dhananjay	PROPN
ejif-2047	645	9	,	,	PUNCT
ejif-2047	645	10	n.	n.	PROPN
ejif-2047	645	11	and	and	CCONJ
ejif-2047	645	12	wysocki	wysocki	PROPN
ejif-2047	645	13	,	,	PUNCT
ejif-2047	645	14	p.d	p.d	PROPN
ejif-2047	645	15	.	.	PROPN
ejif-2047	645	16	(	(	PUNCT
ejif-2047	645	17	2003	2003	NUM
ejif-2047	645	18	)	)	PUNCT
ejif-2047	645	19	,	,	PUNCT
ejif-2047	645	20	earnings	earning	NOUN
ejif-2047	645	21	management	management	NOUN
ejif-2047	645	22	and	and	CCONJ
ejif-2047	645	23	investor	investor	NOUN
ejif-2047	645	24	protection	protection	NOUN
ejif-2047	645	25	:	:	PUNCT
ejif-2047	645	26	an	an	DET
ejif-2047	645	27	international	international	ADJ
ejif-2047	645	28	comparison	comparison	NOUN
ejif-2047	645	29	,	,	PUNCT
ejif-2047	645	30	journal	journal	NOUN
ejif-2047	645	31	of	of	ADP
ejif-2047	645	32	financial	financial	ADJ
ejif-2047	645	33	economics	economic	NOUN
ejif-2047	645	34	,	,	PUNCT
ejif-2047	645	35	vol.69	vol.69	AUX
ejif-2047	645	36	,	,	PUNCT
ejif-2047	645	37	pp	pp	CCONJ
ejif-2047	645	38	:	:	PUNCT
ejif-2047	645	39	505	505	NUM
ejif-2047	645	40	527	527	NUM
ejif-2047	645	41	.	.	PUNCT
ejif-2047	646	1	[	[	X
ejif-2047	646	2	51	51	NUM
ejif-2047	646	3	]	]	X
ejif-2047	646	4	leventis	leventis	PROPN
ejif-2047	646	5	,	,	PUNCT
ejif-2047	646	6	s.	s.	PROPN
ejif-2047	646	7	and	and	CCONJ
ejif-2047	646	8	dimitropoulos	dimitropoulo	NOUN
ejif-2047	646	9	,	,	PUNCT
ejif-2047	646	10	p.	p.	NOUN
ejif-2047	646	11	(	(	PUNCT
ejif-2047	646	12	2012	2012	NUM
ejif-2047	646	13	)	)	PUNCT
ejif-2047	646	14	,	,	PUNCT
ejif-2047	646	15	the	the	DET
ejif-2047	646	16	role	role	NOUN
ejif-2047	646	17	of	of	ADP
ejif-2047	646	18	corporate	corporate	ADJ
ejif-2047	646	19	governance	governance	NOUN
ejif-2047	646	20	in	in	ADP
ejif-2047	646	21	earnings	earning	NOUN
ejif-2047	646	22	management	management	NOUN
ejif-2047	646	23	:	:	PUNCT
ejif-2047	646	24	experience	experience	NOUN
ejif-2047	646	25	from	from	ADP
ejif-2047	646	26	us	us	PROPN
ejif-2047	646	27	banks	bank	NOUN
ejif-2047	646	28	,	,	PUNCT
ejif-2047	646	29	journal	journal	NOUN
ejif-2047	646	30	of	of	ADP
ejif-2047	646	31	applied	apply	VERB
ejif-2047	646	32	accounting	accounting	NOUN
ejif-2047	646	33	research	research	NOUN
ejif-2047	646	34	,	,	PUNCT
ejif-2047	646	35	vol.13	vol.13	NOUN
ejif-2047	646	36	,	,	PUNCT
ejif-2047	646	37	n	n	CCONJ
ejif-2047	646	38	°	°	PROPN
ejif-2047	646	39	2	2	NUM
ejif-2047	646	40	,	,	PUNCT
ejif-2047	646	41	pp	pp	CCONJ
ejif-2047	646	42	:	:	PUNCT
ejif-2047	646	43	161	161	NUM
ejif-2047	646	44	-	-	SYM
ejif-2047	646	45	177	177	NUM
ejif-2047	646	46	.	.	PUNCT
ejif-2047	647	1	[	[	X
ejif-2047	647	2	52	52	NUM
ejif-2047	647	3	]	]	SYM
ejif-2047	647	4	lewis	lewis	PROPN
ejif-2047	647	5	,	,	PUNCT
ejif-2047	647	6	m.	m.	PROPN
ejif-2047	647	7	k.	k.	PROPN
ejif-2047	647	8	(	(	PUNCT
ejif-2047	647	9	2001	2001	NUM
ejif-2047	647	10	)	)	PUNCT
ejif-2047	647	11	,	,	PUNCT
ejif-2047	647	12	islam	islam	PROPN
ejif-2047	647	13	and	and	CCONJ
ejif-2047	647	14	accounting	accounting	PROPN
ejif-2047	647	15	,	,	PUNCT
ejif-2047	647	16	accounting	accounting	NOUN
ejif-2047	647	17	forum	forum	PROPN
ejif-2047	647	18	,	,	PUNCT
ejif-2047	647	19	vol.25	vol.25	ADJ
ejif-2047	647	20	,	,	PUNCT
ejif-2047	647	21	n	n	CCONJ
ejif-2047	647	22	°	°	PROPN
ejif-2047	647	23	2	2	NUM
ejif-2047	647	24	,	,	PUNCT
ejif-2047	647	25	pp	pp	CCONJ
ejif-2047	647	26	:	:	PUNCT
ejif-2047	647	27	103	103	NUM
ejif-2047	647	28	-	-	SYM
ejif-2047	647	29	127	127	NUM
ejif-2047	647	30	.	.	PUNCT
ejif-2047	648	1	[	[	X
ejif-2047	648	2	53	53	NUM
ejif-2047	648	3	]	]	X
ejif-2047	648	4	longenecker	longenecker	NOUN
ejif-2047	648	5	,	,	PUNCT
ejif-2047	648	6	j.	j.	PROPN
ejif-2047	648	7	g.	g.	PROPN
ejif-2047	648	8	,	,	PUNCT
ejif-2047	648	9	mckinney	mckinney	PROPN
ejif-2047	648	10	,	,	PUNCT
ejif-2047	648	11	j.	j.	PROPN
ejif-2047	648	12	a.	a.	PROPN
ejif-2047	648	13	and	and	CCONJ
ejif-2047	648	14	moore	moore	PROPN
ejif-2047	648	15	,	,	PUNCT
ejif-2047	648	16	c.	c.	PROPN
ejif-2047	648	17	w.	w.	PROPN
ejif-2047	648	18	(	(	PUNCT
ejif-2047	648	19	2004	2004	NUM
ejif-2047	648	20	)	)	PUNCT
ejif-2047	648	21	,	,	PUNCT
ejif-2047	648	22	religious	religious	ADJ
ejif-2047	648	23	intensity	intensity	NOUN
ejif-2047	648	24	,	,	PUNCT
ejif-2047	648	25	evangelical	evangelical	ADJ
ejif-2047	648	26	christianity	christianity	NOUN
ejif-2047	648	27	,	,	PUNCT
ejif-2047	648	28	and	and	CCONJ
ejif-2047	648	29	business	business	NOUN
ejif-2047	648	30	ethics	ethic	NOUN
ejif-2047	648	31	:	:	PUNCT
ejif-2047	648	32	an	an	DET
ejif-2047	648	33	empirical	empirical	ADJ
ejif-2047	648	34	study	study	NOUN
ejif-2047	648	35	,	,	PUNCT
ejif-2047	648	36	journal	journal	NOUN
ejif-2047	648	37	of	of	ADP
ejif-2047	648	38	business	business	NOUN
ejif-2047	648	39	ethics	ethic	NOUN
ejif-2047	648	40	,	,	PUNCT
ejif-2047	648	41	vol.55	vol.55	NOUN
ejif-2047	648	42	,	,	PUNCT
ejif-2047	648	43	pp	pp	CCONJ
ejif-2047	648	44	:	:	PUNCT
ejif-2047	648	45	373	373	NUM
ejif-2047	648	46	-	-	SYM
ejif-2047	648	47	386	386	NUM
ejif-2047	648	48	.	.	PUNCT
ejif-2047	649	1	[	[	X
ejif-2047	649	2	54	54	NUM
ejif-2047	649	3	]	]	SYM
ejif-2047	649	4	mcguire	mcguire	PROPN
ejif-2047	649	5	,	,	PUNCT
ejif-2047	649	6	s.	s.	PROPN
ejif-2047	649	7	,	,	PUNCT
ejif-2047	649	8	omer	omer	PROPN
ejif-2047	649	9	,	,	PUNCT
ejif-2047	649	10	t.c	t.c	PROPN
ejif-2047	649	11	.	.	PROPN
ejif-2047	649	12	and	and	CCONJ
ejif-2047	649	13	sharp	sharp	ADJ
ejif-2047	649	14	,	,	PUNCT
ejif-2047	649	15	n.y	n.y	PROPN
ejif-2047	649	16	(	(	PUNCT
ejif-2047	649	17	2012	2012	NUM
ejif-2047	649	18	)	)	PUNCT
ejif-2047	649	19	,	,	PUNCT
ejif-2047	649	20	the	the	DET
ejif-2047	649	21	impact	impact	NOUN
ejif-2047	649	22	of	of	ADP
ejif-2047	649	23	religion	religion	NOUN
ejif-2047	649	24	on	on	ADP
ejif-2047	649	25	financial	financial	ADJ
ejif-2047	649	26	reporting	reporting	NOUN
ejif-2047	649	27	irregularities	irregularity	NOUN
ejif-2047	649	28	,	,	PUNCT
ejif-2047	649	29	the	the	DET
ejif-2047	649	30	accounting	accounting	NOUN
ejif-2047	649	31	review	review	NOUN
ejif-2047	649	32	,	,	PUNCT
ejif-2047	649	33	vol.87	vol.87	PROPN
ejif-2047	649	34	,	,	PUNCT
ejif-2047	649	35	n	n	CCONJ
ejif-2047	649	36	°	°	PROPN
ejif-2047	649	37	2	2	NUM
ejif-2047	649	38	,	,	PUNCT
ejif-2047	649	39	pp	pp	CCONJ
ejif-2047	649	40	:	:	PUNCT
ejif-2047	649	41	645	645	NUM
ejif-2047	649	42	-	-	SYM
ejif-2047	649	43	673	673	NUM
ejif-2047	649	44	.	.	PUNCT
ejif-2047	650	1	[	[	X
ejif-2047	650	2	55	55	NUM
ejif-2047	650	3	]	]	X
ejif-2047	650	4	morck	morck	PROPN
ejif-2047	650	5	,	,	PUNCT
ejif-2047	650	6	r.	r.	PROPN
ejif-2047	650	7	,	,	PUNCT
ejif-2047	650	8	shleifer	shleifer	VERB
ejif-2047	650	9	,	,	PUNCT
ejif-2047	650	10	a.	a.	NOUN
ejif-2047	650	11	and	and	CCONJ
ejif-2047	650	12	vishny	vishny	PROPN
ejif-2047	650	13	,	,	PUNCT
ejif-2047	650	14	r.	r.	PROPN
ejif-2047	650	15	(	(	PUNCT
ejif-2047	650	16	1988	1988	NUM
ejif-2047	650	17	)	)	PUNCT
ejif-2047	650	18	,	,	PUNCT
ejif-2047	650	19	management	management	NOUN
ejif-2047	650	20	ownership	ownership	NOUN
ejif-2047	650	21	and	and	CCONJ
ejif-2047	650	22	market	market	NOUN
ejif-2047	650	23	valuation	valuation	NOUN
ejif-2047	650	24	:	:	PUNCT
ejif-2047	650	25	an	an	DET
ejif-2047	650	26	empirical	empirical	ADJ
ejif-2047	650	27	analysis	analysis	NOUN
ejif-2047	650	28	,	,	PUNCT
ejif-2047	650	29	journal	journal	NOUN
ejif-2047	650	30	of	of	ADP
ejif-2047	650	31	finance	finance	NOUN
ejif-2047	650	32	economics	economic	NOUN
ejif-2047	650	33	,	,	PUNCT
ejif-2047	650	34	vol.20	vol.20	X
ejif-2047	650	35	,	,	PUNCT
ejif-2047	650	36	pp	pp	CCONJ
ejif-2047	650	37	:	:	PUNCT
ejif-2047	650	38	293	293	NUM
ejif-2047	650	39	-	-	SYM
ejif-2047	650	40	315	315	NUM
ejif-2047	650	41	.	.	PUNCT
ejif-2047	651	1	[	[	X
ejif-2047	651	2	56	56	NUM
ejif-2047	651	3	]	]	PUNCT
ejif-2047	651	4	naciri	naciri	NOUN
ejif-2047	651	5	,	,	PUNCT
ejif-2047	651	6	a.	a.	NOUN
ejif-2047	651	7	(	(	PUNCT
ejif-2047	651	8	2008	2008	NUM
ejif-2047	651	9	)	)	PUNCT
ejif-2047	651	10	,	,	PUNCT
ejif-2047	651	11	comparative	comparative	ADJ
ejif-2047	651	12	corporate	corporate	ADJ
ejif-2047	651	13	governance	governance	NOUN
ejif-2047	651	14	:	:	PUNCT
ejif-2047	651	15	the	the	DET
ejif-2047	651	16	mena	mena	PROPN
ejif-2047	651	17	countries	countries	PROPN
ejif-2047	651	18	national	national	PROPN
ejif-2047	651	19	systems	system	NOUN
ejif-2047	651	20	of	of	ADP
ejif-2047	651	21	corporate	corporate	ADJ
ejif-2047	651	22	governance	governance	NOUN
ejif-2047	651	23	,	,	PUNCT
ejif-2047	651	24	routledge	routledge	PROPN
ejif-2047	651	25	studies	study	NOUN
ejif-2047	651	26	in	in	ADP
ejif-2047	651	27	corporate	corporate	ADJ
ejif-2047	651	28	governance	governance	NOUN
ejif-2047	651	29	,	,	PUNCT
ejif-2047	651	30	new	new	PROPN
ejif-2047	651	31	york	york	PROPN
ejif-2047	651	32	[	[	X
ejif-2047	651	33	57	57	NUM
ejif-2047	651	34	]	]	X
ejif-2047	651	35	penman	penman	PROPN
ejif-2047	651	36	,	,	PUNCT
ejif-2047	651	37	s.	s.	PROPN
ejif-2047	651	38	and	and	CCONJ
ejif-2047	651	39	zhang	zhang	PROPN
ejif-2047	651	40	,	,	PUNCT
ejif-2047	651	41	x.	x.	PROPN
ejif-2047	651	42	(	(	PUNCT
ejif-2047	651	43	2002	2002	NUM
ejif-2047	651	44	)	)	PUNCT
ejif-2047	651	45	,	,	PUNCT
ejif-2047	651	46	accounting	account	VERB
ejif-2047	651	47	conservatism	conservatism	NOUN
ejif-2047	651	48	,	,	PUNCT
ejif-2047	651	49	the	the	DET
ejif-2047	651	50	quality	quality	NOUN
ejif-2047	651	51	of	of	ADP
ejif-2047	651	52	earnings	earning	NOUN
ejif-2047	651	53	,	,	PUNCT
ejif-2047	651	54	and	and	CCONJ
ejif-2047	651	55	stock	stock	NOUN
ejif-2047	651	56	returns	return	NOUN
ejif-2047	651	57	,	,	PUNCT
ejif-2047	651	58	the	the	DET
ejif-2047	651	59	accounting	accounting	NOUN
ejif-2047	651	60	review	review	NOUN
ejif-2047	651	61	,	,	PUNCT
ejif-2047	651	62	vol.77	vol.77	ADJ
ejif-2047	651	63	,	,	PUNCT
ejif-2047	651	64	n	n	CCONJ
ejif-2047	651	65	°	°	NUM
ejif-2047	651	66	2	2	NUM
ejif-2047	651	67	,	,	PUNCT
ejif-2047	651	68	pp	pp	CCONJ
ejif-2047	651	69	:	:	PUNCT
ejif-2047	651	70	237	237	NUM
ejif-2047	651	71	-	-	SYM
ejif-2047	651	72	264	264	NUM
ejif-2047	651	73	.	.	PUNCT
ejif-2047	652	1	[	[	X
ejif-2047	652	2	58	58	NUM
ejif-2047	652	3	]	]	X
ejif-2047	652	4	quttainah	quttainah	PROPN
ejif-2047	652	5	,	,	PUNCT
ejif-2047	652	6	m.	m.	NOUN
ejif-2047	652	7	a.	a.	PROPN
ejif-2047	652	8	,	,	PUNCT
ejif-2047	652	9	song	song	NOUN
ejif-2047	652	10	,	,	PUNCT
ejif-2047	652	11	l.	l.	PROPN
ejif-2047	652	12	and	and	CCONJ
ejif-2047	652	13	wu	wu	PROPN
ejif-2047	652	14	,	,	PUNCT
ejif-2047	652	15	q.	q.	PROPN
ejif-2047	652	16	(	(	PUNCT
ejif-2047	652	17	2013	2013	NUM
ejif-2047	652	18	)	)	PUNCT
ejif-2047	652	19	,	,	PUNCT
ejif-2047	652	20	do	do	AUX
ejif-2047	652	21	islamic	islamic	ADJ
ejif-2047	652	22	banks	bank	NOUN
ejif-2047	652	23	employ	employ	VERB
ejif-2047	652	24	less	less	ADJ
ejif-2047	652	25	earnings	earning	NOUN
ejif-2047	652	26	management	management	NOUN
ejif-2047	652	27	?	?	PUNCT
ejif-2047	653	1	journal	journal	NOUN
ejif-2047	653	2	of	of	ADP
ejif-2047	653	3	international	international	ADJ
ejif-2047	653	4	financial	financial	ADJ
ejif-2047	653	5	management	management	NOUN
ejif-2047	653	6	&	&	CCONJ
ejif-2047	653	7	accounting	accounting	PROPN
ejif-2047	653	8	,	,	PUNCT
ejif-2047	653	9	vol	vol	NOUN
ejif-2047	653	10	.	.	PROPN
ejif-2047	653	11	24	24	NUM
ejif-2047	653	12	,	,	PUNCT
ejif-2047	653	13	n	n	CCONJ
ejif-2047	653	14	°	°	NOUN
ejif-2047	653	15	3	3	NUM
ejif-2047	653	16	,	,	PUNCT
ejif-2047	653	17	pp	pp	CCONJ
ejif-2047	653	18	:	:	PUNCT
ejif-2047	653	19	203	203	NUM
ejif-2047	653	20	-	-	SYM
ejif-2047	653	21	233	233	NUM
ejif-2047	653	22	.	.	PUNCT
ejif-2047	654	1	[	[	X
ejif-2047	654	2	59	59	NUM
ejif-2047	654	3	]	]	PUNCT
ejif-2047	654	4	sapienza	sapienza	NOUN
ejif-2047	654	5	,	,	PUNCT
ejif-2047	654	6	p.	p.	NOUN
ejif-2047	654	7	(	(	PUNCT
ejif-2047	654	8	2004	2004	NUM
ejif-2047	654	9	)	)	PUNCT
ejif-2047	654	10	,	,	PUNCT
ejif-2047	654	11	the	the	DET
ejif-2047	654	12	effects	effect	NOUN
ejif-2047	654	13	of	of	ADP
ejif-2047	654	14	government	government	NOUN
ejif-2047	654	15	ownership	ownership	NOUN
ejif-2047	654	16	on	on	ADP
ejif-2047	654	17	bank	bank	PROPN
ejif-2047	654	18	lending	lending	NOUN
ejif-2047	654	19	,	,	PUNCT
ejif-2047	654	20	journal	journal	NOUN
ejif-2047	654	21	of	of	ADP
ejif-2047	654	22	financial	financial	ADJ
ejif-2047	654	23	economics	economic	NOUN
ejif-2047	654	24	,	,	PUNCT
ejif-2047	654	25	vol.72	vol.72	NOUN
ejif-2047	654	26	,	,	PUNCT
ejif-2047	654	27	pp	pp	ADV
ejif-2047	654	28	:	:	PUNCT
ejif-2047	654	29	357384	357384	NUM
ejif-2047	654	30	.	.	PUNCT
ejif-2047	655	1	[	[	X
ejif-2047	655	2	60	60	NUM
ejif-2047	655	3	]	]	X
ejif-2047	655	4	shehzad	shehzad	PROPN
ejif-2047	655	5	,	,	PUNCT
ejif-2047	655	6	c.t	c.t	PROPN
ejif-2047	655	7	.	.	PROPN
ejif-2047	655	8	,	,	PUNCT
ejif-2047	655	9	de	de	X
ejif-2047	655	10	hann	hann	X
ejif-2047	655	11	,	,	PUNCT
ejif-2047	655	12	j.	j.	PROPN
ejif-2047	655	13	and	and	CCONJ
ejif-2047	655	14	schltens	schlten	NOUN
ejif-2047	655	15	,	,	PUNCT
ejif-2047	655	16	b.	b.	PROPN
ejif-2047	655	17	(	(	PUNCT
ejif-2047	655	18	2010	2010	NUM
ejif-2047	655	19	)	)	PUNCT
ejif-2047	655	20	,	,	PUNCT
ejif-2047	655	21	the	the	DET
ejif-2047	655	22	impact	impact	NOUN
ejif-2047	655	23	of	of	ADP
ejif-2047	655	24	bank	bank	NOUN
ejif-2047	655	25	ownership	ownership	NOUN
ejif-2047	655	26	concentration	concentration	NOUN
ejif-2047	655	27	on	on	ADP
ejif-2047	655	28	impaired	impaired	ADJ
ejif-2047	655	29	loans	loan	NOUN
ejif-2047	655	30	and	and	CCONJ
ejif-2047	655	31	capital	capital	NOUN
ejif-2047	655	32	adequacy	adequacy	NOUN
ejif-2047	655	33	,	,	PUNCT
ejif-2047	655	34	journal	journal	NOUN
ejif-2047	655	35	of	of	ADP
ejif-2047	655	36	banking	banking	NOUN
ejif-2047	655	37	&	&	CCONJ
ejif-2047	655	38	finance	finance	PROPN
ejif-2047	655	39	,	,	PUNCT
ejif-2047	655	40	vol.34	vol.34	PROPN
ejif-2047	655	41	,	,	PUNCT
ejif-2047	655	42	pp	pp	PRON
ejif-2047	655	43	:	:	PUNCT
ejif-2047	655	44	399	399	NUM
ejif-2047	655	45	-	-	SYM
ejif-2047	655	46	408	408	NUM
ejif-2047	655	47	.	.	PUNCT
ejif-2047	656	1	[	[	X
ejif-2047	656	2	61	61	NUM
ejif-2047	656	3	]	]	X
ejif-2047	656	4	shen	shen	NOUN
ejif-2047	656	5	,	,	PUNCT
ejif-2047	656	6	c.h	c.h	PROPN
ejif-2047	656	7	.	.	PROPN
ejif-2047	656	8	and	and	CCONJ
ejif-2047	656	9	chih	chih	PROPN
ejif-2047	656	10	,	,	PUNCT
ejif-2047	656	11	h.l	h.l	PROPN
ejif-2047	656	12	.	.	PROPN
ejif-2047	656	13	(	(	PUNCT
ejif-2047	656	14	2005	2005	NUM
ejif-2047	656	15	)	)	PUNCT
ejif-2047	656	16	,	,	PUNCT
ejif-2047	656	17	investor	investor	NOUN
ejif-2047	656	18	protection	protection	NOUN
ejif-2047	656	19	,	,	PUNCT
ejif-2047	656	20	prospect	prospect	NOUN
ejif-2047	656	21	theory	theory	NOUN
ejif-2047	656	22	,	,	PUNCT
ejif-2047	656	23	and	and	CCONJ
ejif-2047	656	24	earnings	earning	NOUN
ejif-2047	656	25	management	management	NOUN
ejif-2047	656	26	:	:	PUNCT
ejif-2047	656	27	an	an	DET
ejif-2047	656	28	international	international	ADJ
ejif-2047	656	29	comparison	comparison	NOUN
ejif-2047	656	30	of	of	ADP
ejif-2047	656	31	the	the	DET
ejif-2047	656	32	banking	banking	NOUN
ejif-2047	656	33	industry	industry	NOUN
ejif-2047	656	34	,	,	PUNCT
ejif-2047	656	35	journal	journal	NOUN
ejif-2047	656	36	of	of	ADP
ejif-2047	656	37	banking	banking	NOUN
ejif-2047	656	38	&	&	CCONJ
ejif-2047	656	39	finance	finance	PROPN
ejif-2047	656	40	,	,	PUNCT
ejif-2047	656	41	vol.29	vol.29	NOUN
ejif-2047	656	42	,	,	PUNCT
ejif-2047	656	43	pp	pp	ADV
ejif-2047	656	44	:	:	PUNCT
ejif-2047	656	45	2675	2675	NUM
ejif-2047	656	46	-	-	SYM
ejif-2047	656	47	2697	2697	NUM
ejif-2047	656	48	.	.	PUNCT
ejif-2047	657	1	[	[	X
ejif-2047	657	2	62	62	NUM
ejif-2047	657	3	]	]	PUNCT
ejif-2047	657	4	shleifer	shleifer	NOUN
ejif-2047	657	5	,	,	PUNCT
ejif-2047	657	6	a.	a.	NOUN
ejif-2047	657	7	(	(	PUNCT
ejif-2047	657	8	1998	1998	NUM
ejif-2047	657	9	)	)	PUNCT
ejif-2047	657	10	,	,	PUNCT
ejif-2047	657	11	state	state	NOUN
ejif-2047	657	12	versus	versus	ADP
ejif-2047	657	13	private	private	ADJ
ejif-2047	657	14	ownership	ownership	NOUN
ejif-2047	657	15	,	,	PUNCT
ejif-2047	657	16	journal	journal	NOUN
ejif-2047	657	17	of	of	ADP
ejif-2047	657	18	economic	economic	ADJ
ejif-2047	657	19	perspectives	perspective	NOUN
ejif-2047	657	20	,	,	PUNCT
ejif-2047	657	21	vol.12	vol.12	NOUN
ejif-2047	657	22	,	,	PUNCT
ejif-2047	657	23	n	n	CCONJ
ejif-2047	657	24	°	°	NOUN
ejif-2047	657	25	4	4	NUM
ejif-2047	657	26	,	,	PUNCT
ejif-2047	657	27	pp	pp	CCONJ
ejif-2047	657	28	:	:	PUNCT
ejif-2047	657	29	133	133	NUM
ejif-2047	657	30	-	-	SYM
ejif-2047	657	31	150	150	NUM
ejif-2047	657	32	.	.	PUNCT
ejif-2047	658	1	[	[	X
ejif-2047	658	2	63	63	NUM
ejif-2047	658	3	]	]	PUNCT
ejif-2047	658	4	shleifer	shleifer	NOUN
ejif-2047	658	5	,	,	PUNCT
ejif-2047	658	6	a.	a.	NOUN
ejif-2047	658	7	and	and	CCONJ
ejif-2047	658	8	vishny	vishny	PROPN
ejif-2047	658	9	,	,	PUNCT
ejif-2047	658	10	r.	r.	PROPN
ejif-2047	658	11	(	(	PUNCT
ejif-2047	658	12	1986	1986	NUM
ejif-2047	658	13	)	)	PUNCT
ejif-2047	658	14	,	,	PUNCT
ejif-2047	658	15	large	large	ADJ
ejif-2047	658	16	shareholders	shareholder	NOUN
ejif-2047	658	17	and	and	CCONJ
ejif-2047	658	18	corporate	corporate	ADJ
ejif-2047	658	19	control	control	NOUN
ejif-2047	658	20	,	,	PUNCT
ejif-2047	658	21	journal	journal	NOUN
ejif-2047	658	22	of	of	ADP
ejif-2047	658	23	political	political	ADJ
ejif-2047	658	24	economy	economy	NOUN
ejif-2047	658	25	,	,	PUNCT
ejif-2047	658	26	vol.94	vol.94	NOUN
ejif-2047	658	27	,	,	PUNCT
ejif-2047	658	28	pp	pp	CCONJ
ejif-2047	658	29	:	:	PUNCT
ejif-2047	658	30	461	461	NUM
ejif-2047	658	31	-	-	SYM
ejif-2047	658	32	488	488	NUM
ejif-2047	658	33	.	.	PUNCT
ejif-2047	659	1	[	[	X
ejif-2047	659	2	64	64	NUM
ejif-2047	659	3	]	]	PUNCT
ejif-2047	659	4	taktak	taktak	ADJ
ejif-2047	659	5	,	,	PUNCT
ejif-2047	659	6	n.	n.	NOUN
ejif-2047	659	7	,	,	PUNCT
ejif-2047	659	8	zouari	zouari	PROPN
ejif-2047	659	9	,	,	PUNCT
ejif-2047	659	10	s.	s.	PROPN
ejif-2047	659	11	and	and	CCONJ
ejif-2047	659	12	boudrigua	boudrigua	PROPN
ejif-2047	659	13	,	,	PUNCT
ejif-2047	659	14	a.	a.	NOUN
ejif-2047	659	15	(	(	PUNCT
ejif-2047	659	16	2010	2010	NUM
ejif-2047	659	17	)	)	PUNCT
ejif-2047	659	18	,	,	PUNCT
ejif-2047	659	19	do	do	AUX
ejif-2047	659	20	islamic	islamic	ADJ
ejif-2047	659	21	banks	bank	NOUN
ejif-2047	659	22	use	use	VERB
ejif-2047	659	23	loan	loan	NOUN
ejif-2047	659	24	loss	loss	NOUN
ejif-2047	659	25	provisions	provision	NOUN
ejif-2047	659	26	to	to	PART
ejif-2047	659	27	smooth	smooth	VERB
ejif-2047	659	28	their	their	PRON
ejif-2047	659	29	results	result	NOUN
ejif-2047	659	30	?	?	PUNCT
ejif-2047	659	31	,	,	PUNCT
ejif-2047	659	32	journal	journal	NOUN
ejif-2047	659	33	of	of	ADP
ejif-2047	659	34	islamic	islamic	PROPN
ejif-2047	659	35	accounting	accounting	PROPN
ejif-2047	659	36	and	and	CCONJ
ejif-2047	659	37	business	business	NOUN
ejif-2047	659	38	research	research	NOUN
ejif-2047	659	39	,	,	PUNCT
ejif-2047	659	40	vol.1	vol.1	PROPN
ejif-2047	659	41	,	,	PUNCT
ejif-2047	659	42	n	n	CCONJ
ejif-2047	659	43	°	°	PROPN
ejif-2047	659	44	2	2	NUM
ejif-2047	659	45	,	,	PUNCT
ejif-2047	659	46	pp	pp	CCONJ
ejif-2047	659	47	:	:	PUNCT
ejif-2047	659	48	114	114	NUM
ejif-2047	659	49	-	-	SYM
ejif-2047	659	50	127	127	NUM
ejif-2047	659	51	.	.	PUNCT
ejif-2047	660	1	[	[	X
ejif-2047	660	2	65	65	NUM
ejif-2047	660	3	]	]	X
ejif-2047	660	4	tsai	tsai	PROPN
ejif-2047	660	5	,	,	PUNCT
ejif-2047	660	6	h.	h.	PROPN
ejif-2047	660	7	and	and	CCONJ
ejif-2047	660	8	hsieh	hsieh	PROPN
ejif-2047	660	9	,	,	PUNCT
ejif-2047	660	10	y.t	y.t	PROPN
ejif-2047	660	11	.	.	PROPN
ejif-2047	660	12	(	(	PUNCT
ejif-2047	660	13	2013	2013	NUM
ejif-2047	660	14	)	)	PUNCT
ejif-2047	660	15	,	,	PUNCT
ejif-2047	660	16	who	who	PRON
ejif-2047	660	17	monitor	monitor	VERB
ejif-2047	660	18	banks	bank	NOUN
ejif-2047	660	19	?	?	PUNCT
ejif-2047	661	1	international	international	ADJ
ejif-2047	661	2	evidence	evidence	NOUN
ejif-2047	661	3	from	from	ADP
ejif-2047	661	4	effects	effect	NOUN
ejif-2047	661	5	of	of	ADP
ejif-2047	661	6	large	large	ADJ
ejif-2047	661	7	shareholder	shareholder	NOUN
ejif-2047	661	8	ejif	ejif	NOUN
ejif-2047	661	9	–	–	PUNCT
ejif-2047	661	10	european	european	PROPN
ejif-2047	661	11	journal	journal	PROPN
ejif-2047	661	12	of	of	ADP
ejif-2047	661	13	islamic	islamic	PROPN
ejif-2047	661	14	finance	finance	PROPN
ejif-2047	661	15	no	no	DET
ejif-2047	661	16	6	6	NUM
ejif-2047	661	17	,	,	PUNCT
ejif-2047	661	18	feb	feb	X
ejif-2047	661	19	(	(	PUNCT
ejif-2047	661	20	2017	2017	NUM
ejif-2047	661	21	)	)	PUNCT
ejif-2047	662	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2047	662	2	issn	issn	VERB
ejif-2047	662	3	2421	2421	NUM
ejif-2047	662	4	-	-	SYM
ejif-2047	662	5	2172	2172	NUM
ejif-2047	662	6	16	16	NUM
ejif-2047	662	7	structure	structure	NOUN
ejif-2047	662	8	on	on	ADP
ejif-2047	662	9	bank	bank	NOUN
ejif-2047	662	10	earnings	earning	NOUN
ejif-2047	662	11	management	management	NOUN
ejif-2047	662	12	,	,	PUNCT
ejif-2047	662	13	international	international	ADJ
ejif-2047	662	14	research	research	NOUN
ejif-2047	662	15	journal	journal	NOUN
ejif-2047	662	16	of	of	ADP
ejif-2047	662	17	applied	apply	VERB
ejif-2047	662	18	finance	finance	NOUN
ejif-2047	662	19	,	,	PUNCT
ejif-2047	662	20	vol	vol	NOUN
ejif-2047	662	21	.	.	PROPN
ejif-2047	662	22	4	4	NUM
ejif-2047	662	23	,	,	PUNCT
ejif-2047	662	24	n	n	CCONJ
ejif-2047	662	25	°	°	NOUN
ejif-2047	662	26	10	10	NUM
ejif-2047	662	27	,	,	PUNCT
ejif-2047	662	28	pp	pp	ADP
ejif-2047	662	29	:	:	PUNCT
ejif-2047	662	30	13101325	13101325	NUM
ejif-2047	662	31	.	.	PUNCT
ejif-2047	663	1	[	[	X
ejif-2047	663	2	66	66	NUM
ejif-2047	663	3	]	]	X
ejif-2047	663	4	uygur	uygur	PROPN
ejif-2047	663	5	,	,	PUNCT
ejif-2047	663	6	o.	o.	PROPN
ejif-2047	663	7	(	(	PUNCT
ejif-2047	663	8	2013	2013	NUM
ejif-2047	663	9	)	)	PUNCT
ejif-2047	663	10	,	,	PUNCT
ejif-2047	663	11	earnings	earning	NOUN
ejif-2047	663	12	management	management	NOUN
ejif-2047	663	13	and	and	CCONJ
ejif-2047	663	14	executive	executive	ADJ
ejif-2047	663	15	compensation	compensation	NOUN
ejif-2047	663	16	:	:	PUNCT
ejif-2047	663	17	evidence	evidence	NOUN
ejif-2047	663	18	from	from	ADP
ejif-2047	663	19	banking	banking	NOUN
ejif-2047	663	20	industry	industry	NOUN
ejif-2047	663	21	,	,	PUNCT
ejif-2047	663	22	banking	banking	NOUN
ejif-2047	663	23	&	&	CCONJ
ejif-2047	663	24	finance	finance	PROPN
ejif-2047	663	25	review	review	PROPN
ejif-2047	663	26	,	,	PUNCT
ejif-2047	663	27	vol.5	vol.5	PROPN
ejif-2047	663	28	,	,	PUNCT
ejif-2047	663	29	n	n	CCONJ
ejif-2047	663	30	°	°	PROPN
ejif-2047	663	31	2	2	NUM
ejif-2047	663	32	,	,	PUNCT
ejif-2047	663	33	pp	pp	CCONJ
ejif-2047	663	34	:	:	PUNCT
ejif-2047	663	35	33	33	NUM
ejif-2047	663	36	-	-	SYM
ejif-2047	663	37	54	54	NUM
ejif-2047	663	38	.	.	PUNCT
ejif-2047	664	1	[	[	X
ejif-2047	664	2	67	67	NUM
ejif-2047	664	3	]	]	X
ejif-2047	664	4	wan	wan	PROPN
ejif-2047	664	5	mohammad	mohammad	PROPN
ejif-2047	664	6	,	,	PUNCT
ejif-2047	664	7	m.	m.	NOUN
ejif-2047	664	8	,	,	PUNCT
ejif-2047	664	9	wasiuzzaman	wasiuzzaman	PROPN
ejif-2047	664	10	,	,	PUNCT
ejif-2047	664	11	s	s	PART
ejif-2047	664	12	and	and	CCONJ
ejif-2047	664	13	zaini	zaini	PROPN
ejif-2047	664	14	,	,	PUNCT
ejif-2047	664	15	r.	r.	PROPN
ejif-2047	664	16	m.	m.	PROPN
ejif-2047	664	17	(	(	PUNCT
ejif-2047	664	18	2011	2011	NUM
ejif-2047	664	19	)	)	PUNCT
ejif-2047	664	20	,	,	PUNCT
ejif-2047	664	21	panel	panel	NOUN
ejif-2047	664	22	data	data	VERB
ejif-2047	664	23	analysis	analysis	NOUN
ejif-2047	664	24	of	of	ADP
ejif-2047	664	25	the	the	DET
ejif-2047	664	26	relationship	relationship	NOUN
ejif-2047	664	27	between	between	ADP
ejif-2047	664	28	earnings	earning	NOUN
ejif-2047	664	29	management	management	NOUN
ejif-2047	664	30	,	,	PUNCT
ejif-2047	664	31	bank	bank	NOUN
ejif-2047	664	32	risks	risk	NOUN
ejif-2047	664	33	,	,	PUNCT
ejif-2047	664	34	loan	loan	NOUN
ejif-2047	664	35	loss	loss	NOUN
ejif-2047	664	36	provision	provision	NOUN
ejif-2047	664	37	and	and	CCONJ
ejif-2047	664	38	dividend	dividend	NOUN
ejif-2047	664	39	per	per	ADP
ejif-2047	664	40	share	share	NOUN
ejif-2047	664	41	,	,	PUNCT
ejif-2047	664	42	journal	journal	NOUN
ejif-2047	664	43	of	of	ADP
ejif-2047	664	44	business	business	NOUN
ejif-2047	664	45	and	and	CCONJ
ejif-2047	664	46	policy	policy	NOUN
ejif-2047	664	47	research	research	NOUN
ejif-2047	664	48	,	,	PUNCT
ejif-2047	664	49	vol.6	vol.6	PROPN
ejif-2047	664	50	,	,	PUNCT
ejif-2047	664	51	n	n	CCONJ
ejif-2047	664	52	°	°	PROPN
ejif-2047	664	53	1	1	NUM
ejif-2047	664	54	,	,	PUNCT
ejif-2047	664	55	pp	pp	CCONJ
ejif-2047	664	56	:	:	PUNCT
ejif-2047	664	57	46	46	NUM
ejif-2047	664	58	-	-	SYM
ejif-2047	664	59	56	56	NUM
ejif-2047	664	60	.	.	PUNCT
ejif-2047	665	1	[	[	X
ejif-2047	665	2	68	68	NUM
ejif-2047	665	3	]	]	X
ejif-2047	665	4	wang	wang	PROPN
ejif-2047	665	5	,	,	PUNCT
ejif-2047	665	6	l.	l.	PROPN
ejif-2047	665	7	and	and	CCONJ
ejif-2047	665	8	yung	yung	PROPN
ejif-2047	665	9	,	,	PUNCT
ejif-2047	665	10	k.	k.	PROPN
ejif-2047	665	11	(	(	PUNCT
ejif-2047	665	12	2011	2011	NUM
ejif-2047	665	13	)	)	PUNCT
ejif-2047	665	14	,	,	PUNCT
ejif-2047	665	15	do	do	AUX
ejif-2047	665	16	state	state	NOUN
ejif-2047	665	17	enterprises	enterprise	NOUN
ejif-2047	665	18	manage	manage	VERB
ejif-2047	665	19	earnings	earning	NOUN
ejif-2047	665	20	more	more	ADV
ejif-2047	665	21	than	than	ADP
ejif-2047	665	22	privately	privately	ADV
ejif-2047	665	23	owned	own	VERB
ejif-2047	665	24	firms	firm	NOUN
ejif-2047	665	25	?	?	PUNCT
ejif-2047	666	1	the	the	DET
ejif-2047	666	2	case	case	NOUN
ejif-2047	666	3	of	of	ADP
ejif-2047	666	4	china	china	PROPN
ejif-2047	666	5	,	,	PUNCT
ejif-2047	666	6	journal	journal	NOUN
ejif-2047	666	7	of	of	ADP
ejif-2047	666	8	business	business	NOUN
ejif-2047	666	9	finance	finance	PROPN
ejif-2047	666	10	&	&	CCONJ
ejif-2047	666	11	accounting	accounting	PROPN
ejif-2047	666	12	,	,	PUNCT
ejif-2047	666	13	vol.38	vol.38	NOUN
ejif-2047	666	14	,	,	PUNCT
ejif-2047	666	15	n	n	CCONJ
ejif-2047	666	16	°	°	NUM
ejif-2047	666	17	(	(	PUNCT
ejif-2047	666	18	7‐	7‐	NUM
ejif-2047	666	19	8)	8)	NUM
ejif-2047	666	20	,	,	PUNCT
ejif-2047	666	21	pp	pp	PRON
ejif-2047	666	22	:	:	PUNCT
ejif-2047	666	23	794	794	NUM
ejif-2047	666	24	-	-	SYM
ejif-2047	666	25	812	812	NUM
ejif-2047	666	26	.	.	PUNCT
ejif-2047	667	1	[	[	X
ejif-2047	667	2	69	69	NUM
ejif-2047	667	3	]	]	PUNCT
ejif-2047	667	4	warfield	warfield	PROPN
ejif-2047	667	5	,	,	PUNCT
ejif-2047	667	6	t.d	t.d	PROPN
ejif-2047	667	7	.	.	PROPN
ejif-2047	667	8	,	,	PUNCT
ejif-2047	667	9	wild	wild	PROPN
ejif-2047	667	10	,	,	PUNCT
ejif-2047	667	11	j.j	j.j	PROPN
ejif-2047	667	12	.	.	PROPN
ejif-2047	667	13	and	and	CCONJ
ejif-2047	667	14	wild	wild	PROPN
ejif-2047	667	15	,	,	PUNCT
ejif-2047	667	16	k.l	k.l	PROPN
ejif-2047	667	17	.	.	PROPN
ejif-2047	667	18	(	(	PUNCT
ejif-2047	667	19	1995	1995	NUM
ejif-2047	667	20	)	)	PUNCT
ejif-2047	667	21	,	,	PUNCT
ejif-2047	667	22	managerial	managerial	ADJ
ejif-2047	667	23	ownership	ownership	NOUN
ejif-2047	667	24	accounting	accounting	NOUN
ejif-2047	667	25	choices	choice	NOUN
ejif-2047	667	26	,	,	PUNCT
ejif-2047	667	27	and	and	CCONJ
ejif-2047	667	28	informativeness	informativeness	NOUN
ejif-2047	667	29	of	of	ADP
ejif-2047	667	30	earnings	earning	NOUN
ejif-2047	667	31	,	,	PUNCT
ejif-2047	667	32	journal	journal	NOUN
ejif-2047	667	33	of	of	ADP
ejif-2047	667	34	accounting	accounting	NOUN
ejif-2047	667	35	and	and	CCONJ
ejif-2047	667	36	economics	economic	NOUN
ejif-2047	667	37	,	,	PUNCT
ejif-2047	667	38	vol.20	vol.20	X
ejif-2047	667	39	,	,	PUNCT
ejif-2047	667	40	pp	pp	CCONJ
ejif-2047	667	41	:	:	PUNCT
ejif-2047	667	42	61	61	NUM
ejif-2047	667	43	-	-	SYM
ejif-2047	667	44	91	91	NUM
ejif-2047	667	45	.	.	PUNCT
ejif-2047	668	1	[	[	X
ejif-2047	668	2	70	70	NUM
ejif-2047	668	3	]	]	X
ejif-2047	668	4	yeo	yeo	PROPN
ejif-2047	668	5	,	,	PUNCT
ejif-2047	668	6	g.	g.	PROPN
ejif-2047	668	7	h.	h.	PROPN
ejif-2047	668	8	h.	h.	PROPN
ejif-2047	668	9	,	,	PUNCT
ejif-2047	668	10	tan	tan	PROPN
ejif-2047	668	11	,	,	PUNCT
ejif-2047	668	12	p.	p.	PROPN
ejif-2047	668	13	,	,	PUNCT
ejif-2047	668	14	ho	ho	PROPN
ejif-2047	668	15	,	,	PUNCT
ejif-2047	668	16	k.	k.	PROPN
ejif-2047	668	17	w.	w.	PROPN
ejif-2047	668	18	and	and	CCONJ
ejif-2047	668	19	chen	chen	PROPN
ejif-2047	668	20	,	,	PUNCT
ejif-2047	668	21	s.	s.	PROPN
ejif-2047	668	22	s.	s.	PROPN
ejif-2047	668	23	(	(	PUNCT
ejif-2047	668	24	2002),corporate	2002),corporate	NUM
ejif-2047	668	25	ownership	ownership	NOUN
ejif-2047	668	26	structure	structure	NOUN
ejif-2047	668	27	and	and	CCONJ
ejif-2047	668	28	the	the	DET
ejif-2047	668	29	informativeness	informativeness	NOUN
ejif-2047	668	30	of	of	ADP
ejif-2047	668	31	earnings	earning	NOUN
ejif-2047	668	32	,	,	PUNCT
ejif-2047	668	33	journal	journal	NOUN
ejif-2047	668	34	of	of	ADP
ejif-2047	668	35	business	business	NOUN
ejif-2047	668	36	,	,	PUNCT
ejif-2047	668	37	finance	finance	NOUN
ejif-2047	668	38	and	and	CCONJ
ejif-2047	668	39	accounting	accounting	NOUN
ejif-2047	668	40	,	,	PUNCT
ejif-2047	668	41	vol.29	vol.29	NOUN
ejif-2047	668	42	,	,	PUNCT
ejif-2047	668	43	pp	pp	ADV
ejif-2047	668	44	:	:	PUNCT
ejif-2047	668	45	1023	1023	NUM
ejif-2047	668	46	-	-	SYM
ejif-2047	668	47	1046	1046	NUM
ejif-2047	668	48	.	.	PUNCT
ejif-2047	669	1	[	[	X
ejif-2047	669	2	71	71	NUM
ejif-2047	669	3	]	]	X
ejif-2047	669	4	zhong	zhong	PROPN
ejif-2047	669	5	,	,	PUNCT
ejif-2047	669	6	k.	k.	PROPN
ejif-2047	669	7	,	,	PUNCT
ejif-2047	669	8	gribbin	gribbin	PROPN
ejif-2047	669	9	,	,	PUNCT
ejif-2047	669	10	d.g	d.g	PROPN
ejif-2047	669	11	.	.	PROPN
ejif-2047	669	12	and	and	CCONJ
ejif-2047	669	13	zheng	zheng	PROPN
ejif-2047	669	14	,	,	PUNCT
ejif-2047	669	15	x.	x.	NOUN
ejif-2047	669	16	(	(	PUNCT
ejif-2047	669	17	2007	2007	NUM
ejif-2047	669	18	)	)	PUNCT
ejif-2047	669	19	,	,	PUNCT
ejif-2047	669	20	the	the	DET
ejif-2047	669	21	effect	effect	NOUN
ejif-2047	669	22	of	of	ADP
ejif-2047	669	23	monitoring	monitoring	NOUN
ejif-2047	669	24	by	by	ADP
ejif-2047	669	25	outside	outside	ADJ
ejif-2047	669	26	blockholders	blockholder	NOUN
ejif-2047	669	27	on	on	ADP
ejif-2047	669	28	earnings	earning	NOUN
ejif-2047	669	29	management	management	NOUN
ejif-2047	669	30	,	,	PUNCT
ejif-2047	669	31	quarterly	quarterly	ADJ
ejif-2047	669	32	journal	journal	NOUN
ejif-2047	669	33	of	of	ADP
ejif-2047	669	34	business	business	NOUN
ejif-2047	669	35	and	and	CCONJ
ejif-2047	669	36	economics	economic	NOUN
ejif-2047	669	37	,	,	PUNCT
ejif-2047	669	38	vol	vol	NOUN
ejif-2047	669	39	.	.	PROPN
ejif-2047	669	40	46	46	NUM
ejif-2047	669	41	,	,	PUNCT
ejif-2047	669	42	n	n	CCONJ
ejif-2047	669	43	°	°	NUM
ejif-2047	669	44	1	1	NUM
ejif-2047	669	45	,	,	PUNCT
ejif-2047	669	46	pp	pp	CCONJ
ejif-2047	669	47	:	:	PUNCT
ejif-2047	669	48	1	1	NUM
ejif-2047	669	49	-	-	SYM
ejif-2047	669	50	37	37	NUM
ejif-2047	669	51	.	.	PUNCT
ejif-2047	670	1	[	[	X
ejif-2047	670	2	72	72	NUM
ejif-2047	670	3	]	]	PUNCT
ejif-2047	670	4	zoubi	zoubi	NOUN
ejif-2047	670	5	,	,	PUNCT
ejif-2047	670	6	t.	t.	NOUN
ejif-2047	670	7	a.	a.	PROPN
ejif-2047	670	8	and	and	CCONJ
ejif-2047	670	9	al	al	PROPN
ejif-2047	670	10	-	-	PUNCT
ejif-2047	670	11	khazali	khazali	PROPN
ejif-2047	670	12	,	,	PUNCT
ejif-2047	670	13	o.	o.	INTJ
ejif-2047	670	14	(	(	PUNCT
ejif-2047	670	15	2007	2007	NUM
ejif-2047	670	16	)	)	PUNCT
ejif-2047	670	17	,	,	PUNCT
ejif-2047	670	18	empirical	empirical	ADJ
ejif-2047	670	19	testing	testing	NOUN
ejif-2047	670	20	of	of	ADP
ejif-2047	670	21	the	the	DET
ejif-2047	670	22	loss	loss	NOUN
ejif-2047	670	23	provisions	provision	NOUN
ejif-2047	670	24	of	of	ADP
ejif-2047	670	25	banks	bank	NOUN
ejif-2047	670	26	in	in	ADP
ejif-2047	670	27	the	the	DET
ejif-2047	670	28	gcc	gcc	NOUN
ejif-2047	670	29	region	region	NOUN
ejif-2047	670	30	,	,	PUNCT
ejif-2047	670	31	managerial	managerial	ADJ
ejif-2047	670	32	finance	finance	NOUN
ejif-2047	670	33	,	,	PUNCT
ejif-2047	670	34	vol.33	vol.33	NOUN
ejif-2047	670	35	,	,	PUNCT
ejif-2047	670	36	n	n	CCONJ
ejif-2047	670	37	°	°	PROPN
ejif-2047	670	38	7	7	NUM
ejif-2047	670	39	,	,	PUNCT
ejif-2047	670	40	pp	pp	CCONJ
ejif-2047	670	41	:	:	PUNCT
ejif-2047	670	42	500	500	NUM
ejif-2047	670	43	-	-	SYM
ejif-2047	670	44	511	511	NUM
ejif-2047	670	45	.	.	PUNCT
ejif-2047	671	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-2047	671	2	ejif	ejif	PROPN
ejif-2047	671	3	–	–	PUNCT
ejif-2047	671	4	european	european	PROPN
ejif-2047	671	5	journal	journal	PROPN
ejif-2047	671	6	of	of	ADP
ejif-2047	671	7	islamic	islamic	PROPN
ejif-2047	671	8	finance	finance	PROPN
ejif-2047	671	9	editorial	editorial	ADJ
ejif-2047	671	10	team	team	NOUN
ejif-2047	671	11	editor	editor	NOUN
ejif-2047	671	12	in	in	ADP
ejif-2047	671	13	chief	chief	ADJ
ejif-2047	671	14	prof	prof	NOUN
ejif-2047	671	15	.	.	PUNCT
ejif-2047	672	1	paolo	paolo	PROPN
ejif-2047	672	2	pietro	pietro	PROPN
ejif-2047	672	3	biancone	biancone	NOUN
ejif-2047	672	4	,	,	PUNCT
ejif-2047	672	5	university	university	PROPN
ejif-2047	672	6	of	of	ADP
ejif-2047	672	7	turin	turin	PROPN
ejif-2047	672	8	,	,	PUNCT
ejif-2047	672	9	italy	italy	PROPN
ejif-2047	672	10	editorial	editorial	PROPN
ejif-2047	672	11	board	board	PROPN
ejif-2047	672	12	prof	prof	PROPN
ejif-2047	672	13	.	.	PUNCT
ejif-2047	673	1	dian	dian	PROPN
ejif-2047	673	2	masyita	masyita	PROPN
ejif-2047	673	3	,	,	PUNCT
ejif-2047	673	4	university	university	NOUN
ejif-2047	673	5	of	of	ADP
ejif-2047	673	6	padjadjaran	padjadjaran	PROPN
ejif-2047	673	7	,	,	PUNCT
ejif-2047	673	8	indonesia	indonesia	PROPN
ejif-2047	673	9	prof	prof	PROPN
ejif-2047	673	10	.	.	PUNCT
ejif-2047	674	1	abdulazeem	abdulazeem	PROPN
ejif-2047	674	2	abozaid	abozaid	PROPN
ejif-2047	674	3	,	,	PUNCT
ejif-2047	674	4	qatar	qatar	PROPN
ejif-2047	674	5	faculty	faculty	NOUN
ejif-2047	674	6	of	of	ADP
ejif-2047	674	7	islamic	islamic	ADJ
ejif-2047	674	8	studies	study	NOUN
ejif-2047	674	9	–	–	PUNCT
ejif-2047	674	10	qatar	qatar	PROPN
ejif-2047	674	11	prof	prof	NOUN
ejif-2047	674	12	.	.	PUNCT
ejif-2047	675	1	ahmad	ahmad	PROPN
ejif-2047	675	2	aref	aref	PROPN
ejif-2047	675	3	almazari	almazari	PROPN
ejif-2047	675	4	,	,	PUNCT
ejif-2047	675	5	king	king	PROPN
ejif-2047	675	6	saud	saud	PROPN
ejif-2047	675	7	university	university	PROPN
ejif-2047	675	8	,	,	PUNCT
ejif-2047	675	9	saudi	saudi	PROPN
ejif-2047	675	10	arabia	arabia	PROPN
ejif-2047	675	11	prof	prof	PROPN
ejif-2047	675	12	.	.	PUNCT
ejif-2047	676	1	nidal	nidal	PROPN
ejif-2047	676	2	a.	a.	PROPN
ejif-2047	676	3	alsayyed	alsayye	VERB
ejif-2047	676	4	,	,	PUNCT
ejif-2047	676	5	inayah	inayah	VERB
ejif-2047	676	6	islamic	islamic	PROPN
ejif-2047	676	7	finance	finance	PROPN
ejif-2047	676	8	research	research	PROPN
ejif-2047	676	9	institute	institute	PROPN
ejif-2047	676	10	,	,	PUNCT
ejif-2047	676	11	usa	usa	PROPN
ejif-2047	676	12	prof	prof	PROPN
ejif-2047	676	13	.	.	PUNCT
ejif-2047	677	1	roberta	roberta	PROPN
ejif-2047	677	2	aluffi	aluffi	PROPN
ejif-2047	677	3	,	,	PUNCT
ejif-2047	677	4	university	university	PROPN
ejif-2047	677	5	of	of	ADP
ejif-2047	677	6	turin	turin	PROPN
ejif-2047	677	7	italy	italy	PROPN
ejif-2047	677	8	prof	prof	PROPN
ejif-2047	677	9	.	.	PUNCT
ejif-2047	678	1	ghassen	ghassen	PROPN
ejif-2047	678	2	bouslama	bouslama	PROPN
ejif-2047	678	3	,	,	PUNCT
ejif-2047	678	4	neoma	neoma	PROPN
ejif-2047	678	5	business	business	PROPN
ejif-2047	678	6	school	school	PROPN
ejif-2047	678	7	campus	campus	NOUN
ejif-2047	678	8	de	de	X
ejif-2047	678	9	reims	reims	X
ejif-2047	678	10	,	,	PUNCT
ejif-2047	678	11	france	france	PROPN
ejif-2047	678	12	prof	prof	PROPN
ejif-2047	678	13	.	.	PUNCT
ejif-2047	679	1	nazam	nazam	PROPN
ejif-2047	679	2	dzolkarnaini	dzolkarnaini	PROPN
ejif-2047	679	3	,	,	PUNCT
ejif-2047	679	4	salford	salford	PROPN
ejif-2047	679	5	university	university	PROPN
ejif-2047	679	6	,	,	PUNCT
ejif-2047	679	7	uk	uk	PROPN
ejif-2047	679	8	prof	prof	PROPN
ejif-2047	679	9	.	.	PUNCT
ejif-2047	680	1	kabir	kabir	PROPN
ejif-2047	680	2	hassan	hassan	PROPN
ejif-2047	680	3	,	,	PUNCT
ejif-2047	680	4	university	university	NOUN
ejif-2047	680	5	of	of	ADP
ejif-2047	680	6	new	new	PROPN
ejif-2047	680	7	orleans	orleans	PROPN
ejif-2047	680	8	,	,	PUNCT
ejif-2047	680	9	usa	usa	PROPN
ejif-2047	680	10	prof	prof	PROPN
ejif-2047	680	11	.	.	PUNCT
ejif-2047	681	1	khaled	khaled	PROPN
ejif-2047	681	2	hussainey	hussainey	PROPN
ejif-2047	681	3	,	,	PUNCT
ejif-2047	681	4	portsmouth	portsmouth	PROPN
ejif-2047	681	5	university	university	PROPN
ejif-2047	681	6	,	,	PUNCT
ejif-2047	681	7	uk	uk	PROPN
ejif-2047	681	8	prof	prof	PROPN
ejif-2047	681	9	.	.	PUNCT
ejif-2047	682	1	rifki	rifki	PROPN
ejif-2047	682	2	ismal	ismal	NOUN
ejif-2047	682	3	,	,	PUNCT
ejif-2047	682	4	university	university	NOUN
ejif-2047	682	5	of	of	ADP
ejif-2047	682	6	indonesia	indonesia	PROPN
ejif-2047	682	7	prof	prof	PROPN
ejif-2047	682	8	.	.	PUNCT
ejif-2047	683	1	tariqullah	tariqullah	PROPN
ejif-2047	683	2	khan	khan	PROPN
ejif-2047	683	3	,	,	PUNCT
ejif-2047	683	4	hamad	hamad	PROPN
ejif-2047	683	5	bin	bin	PROPN
ejif-2047	683	6	khalifa	khalifa	PROPN
ejif-2047	683	7	university	university	PROPN
ejif-2047	683	8	,	,	PUNCT
ejif-2047	683	9	qatar	qatar	PROPN
ejif-2047	683	10	prof	prof	PROPN
ejif-2047	683	11	.	.	PROPN
ejif-2047	684	1	ali	ali	PROPN
ejif-2047	684	2	khorshid	khorshid	PROPN
ejif-2047	684	3	,	,	PUNCT
ejif-2047	684	4	icma	icma	NOUN
ejif-2047	684	5	centre	centre	NOUN
ejif-2047	684	6	reading	read	VERB
ejif-2047	684	7	university	university	PROPN
ejif-2047	684	8	uk	uk	PROPN
ejif-2047	684	9	prof	prof	PROPN
ejif-2047	684	10	.	.	PUNCT
ejif-2047	685	1	amir	amir	PROPN
ejif-2047	685	2	kia	kia	PROPN
ejif-2047	685	3	,	,	PUNCT
ejif-2047	685	4	utah	utah	PROPN
ejif-2047	685	5	valley	valley	PROPN
ejif-2047	685	6	university	university	PROPN
ejif-2047	685	7	,	,	PUNCT
ejif-2047	685	8	usa	usa	PROPN
ejif-2047	685	9	prof	prof	PROPN
ejif-2047	685	10	.	.	PUNCT
ejif-2047	686	1	laurent	laurent	PROPN
ejif-2047	686	2	marliere	marliere	ADV
ejif-2047	686	3	,	,	PUNCT
ejif-2047	686	4	université	université	PROPN
ejif-2047	686	5	paris	paris	PROPN
ejif-2047	686	6	-	-	PUNCT
ejif-2047	686	7	dauphine	dauphine	PROPN
ejif-2047	686	8	france	france	PROPN
ejif-2047	686	9	prof	prof	PROPN
ejif-2047	686	10	.	.	PUNCT
ejif-2047	687	1	federica	federica	PROPN
ejif-2047	687	2	miglietta	miglietta	PROPN
ejif-2047	687	3	,	,	PUNCT
ejif-2047	687	4	university	university	NOUN
ejif-2047	687	5	of	of	ADP
ejif-2047	687	6	bari	bari	PROPN
ejif-2047	687	7	italy	italy	PROPN
ejif-2047	687	8	prof	prof	PROPN
ejif-2047	687	9	.	.	PUNCT
ejif-2047	688	1	hakim	hakim	PROPN
ejif-2047	688	2	ben	ben	PROPN
ejif-2047	688	3	othman	othman	PROPN
ejif-2047	688	4	,	,	PUNCT
ejif-2047	688	5	university	university	PROPN
ejif-2047	688	6	of	of	ADP
ejif-2047	688	7	tunis	tunis	PROPN
ejif-2047	688	8	tunisia	tunisia	PROPN
ejif-2047	688	9	prof	prof	PROPN
ejif-2047	688	10	.	.	PUNCT
ejif-2047	689	1	mohamed	mohamed	PROPN
ejif-2047	689	2	ramady	ramady	PROPN
ejif-2047	689	3	,	,	PUNCT
ejif-2047	689	4	king	king	PROPN
ejif-2047	689	5	fahd	fahd	PROPN
ejif-2047	689	6	university	university	PROPN
ejif-2047	689	7	of	of	ADP
ejif-2047	689	8	petroleum	petroleum	NOUN
ejif-2047	689	9	and	and	CCONJ
ejif-2047	689	10	minerals	mineral	NOUN
ejif-2047	689	11	,	,	PUNCT
ejif-2047	690	1	saudi	saudi	PROPN
ejif-2047	690	2	arabia	arabia	PROPN
ejif-2047	690	3	prof	prof	PROPN
ejif-2047	690	4	.	.	PROPN
ejif-2047	690	5	mamunur	mamunur	PROPN
ejif-2047	690	6	rashid	rashid	PROPN
ejif-2047	690	7	,	,	PUNCT
ejif-2047	690	8	nottingham	nottingham	PROPN
ejif-2047	690	9	university	university	PROPN
ejif-2047	690	10	,	,	PUNCT
ejif-2047	690	11	malaysia	malaysia	PROPN
ejif-2047	690	12	prof	prof	PROPN
ejif-2047	690	13	.	.	PUNCT
ejif-2047	691	1	younes	younes	PROPN
ejif-2047	691	2	soualhi	soualhi	PROPN
ejif-2047	691	3	,	,	PUNCT
ejif-2047	691	4	international	international	PROPN
ejif-2047	691	5	islamic	islamic	PROPN
ejif-2047	691	6	university	university	PROPN
ejif-2047	691	7	malaysia	malaysia	PROPN
ejif-2047	691	8	prof	prof	PROPN
ejif-2047	691	9	.	.	PUNCT
ejif-2047	692	1	laurent	laurent	PROPN
ejif-2047	692	2	weill	weill	PROPN
ejif-2047	692	3	,	,	PUNCT
ejif-2047	692	4	university	university	NOUN
ejif-2047	692	5	of	of	ADP
ejif-2047	692	6	strasbourg	strasbourg	NOUN
ejif-2047	692	7	,	,	PUNCT
ejif-2047	692	8	france	france	PROPN
ejif-2047	692	9	editorial_board.pdf	editorial_board.pdf	PROPN
ejif-2047	692	10	editor	editor	NOUN
ejif-2047	692	11	in	in	ADP
ejif-2047	692	12	chief	chief	ADJ
ejif-2047	692	13	editorial	editorial	ADJ
ejif-2047	692	14	board	board	NOUN