id	sid	tid	token	lemma	pos
fueconorg-12821	1	1	12821	12821	NUM
fueconorg-12821	1	2	facta	facta	PROPN
fueconorg-12821	1	3	universitatis	universitatis	PROPN
fueconorg-12821	1	4	series	series	NOUN
fueconorg-12821	1	5	:	:	PUNCT
fueconorg-12821	1	6	economics	economic	NOUN
fueconorg-12821	1	7	and	and	CCONJ
fueconorg-12821	1	8	organization	organization	NOUN
fueconorg-12821	1	9	vol	vol	NOUN
fueconorg-12821	1	10	.	.	PROPN
fueconorg-12821	1	11	21	21	NUM
fueconorg-12821	1	12	,	,	PUNCT
fueconorg-12821	1	13	no	no	DET
fueconorg-12821	1	14	3	3	NUM
fueconorg-12821	1	15	,	,	PUNCT
fueconorg-12821	1	16	2024	2024	NUM
fueconorg-12821	1	17	,	,	PUNCT
fueconorg-12821	1	18	pp	pp	ADV
fueconorg-12821	1	19	.	.	PUNCT
fueconorg-12821	2	1	175	175	NUM
fueconorg-12821	2	2	184	184	NUM
fueconorg-12821	2	3	https://doi.org/10.22190/fueo240702012	https://doi.org/10.22190/fueo240702012	NOUN
fueconorg-12821	2	4	t	t	PROPN
fueconorg-12821	2	5	©	©	ADP
fueconorg-12821	2	6	2024	2024	NUM
fueconorg-12821	2	7	by	by	ADP
fueconorg-12821	2	8	university	university	PROPN
fueconorg-12821	2	9	of	of	ADP
fueconorg-12821	2	10	niš	niš	PROPN
fueconorg-12821	2	11	,	,	PUNCT
fueconorg-12821	2	12	serbia	serbia	PROPN
fueconorg-12821	2	13	|	|	ADV
fueconorg-12821	2	14	creative	creative	ADJ
fueconorg-12821	2	15	commons	common	NOUN
fueconorg-12821	2	16	licence	licence	NOUN
fueconorg-12821	2	17	:	:	PUNCT
fueconorg-12821	2	18	cc	cc	VERB
fueconorg-12821	2	19	by	by	ADP
fueconorg-12821	2	20	-	-	PUNCT
fueconorg-12821	2	21	nc	nc	VERB
fueconorg-12821	2	22	-	-	PUNCT
fueconorg-12821	2	23	nd	nd	ADV
fueconorg-12821	2	24	original	original	ADJ
fueconorg-12821	2	25	scientific	scientific	ADJ
fueconorg-12821	2	26	paper	paper	NOUN
fueconorg-12821	2	27	detecting	detect	VERB
fueconorg-12821	2	28	fraud	fraud	NOUN
fueconorg-12821	2	29	in	in	ADP
fueconorg-12821	2	30	accounting	accounting	NOUN
fueconorg-12821	2	31	using	use	VERB
fueconorg-12821	2	32	selected	select	VERB
fueconorg-12821	2	33	methods1	methods1	PROPN
fueconorg-12821	2	34	udc	udc	NOUN
fueconorg-12821	2	35	657.632	657.632	PROPN
fueconorg-12821	2	36	radoslav	radoslav	PROPN
fueconorg-12821	2	37	tušan	tušan	PROPN
fueconorg-12821	2	38	technical	technical	PROPN
fueconorg-12821	2	39	university	university	PROPN
fueconorg-12821	2	40	of	of	ADP
fueconorg-12821	2	41	košice	košice	NOUN
fueconorg-12821	2	42	,	,	PUNCT
fueconorg-12821	2	43	faculty	faculty	NOUN
fueconorg-12821	2	44	of	of	ADP
fueconorg-12821	2	45	economics	economic	NOUN
fueconorg-12821	2	46	,	,	PUNCT
fueconorg-12821	2	47	košice	košice	NOUN
fueconorg-12821	2	48	,	,	PUNCT
fueconorg-12821	2	49	slovak	slovak	ADJ
fueconorg-12821	2	50	republic	republic	NOUN
fueconorg-12821	2	51	orcid	orcid	NOUN
fueconorg-12821	3	1	i	i	PRON
fueconorg-12821	3	2	d	d	PROPN
fueconorg-12821	3	3	:	:	PUNCT
fueconorg-12821	3	4	radoslav	radoslav	ADJ
fueconorg-12821	3	5	tušan	tušan	NOUN
fueconorg-12821	3	6	https://orcid.org/0000-0003-1538-6252	https://orcid.org/0000-0003-1538-6252	PROPN
fueconorg-12821	3	7	abstract	abstract	NOUN
fueconorg-12821	3	8	.	.	PUNCT
fueconorg-12821	4	1	in	in	ADP
fueconorg-12821	4	2	practice	practice	NOUN
fueconorg-12821	4	3	,	,	PUNCT
fueconorg-12821	4	4	the	the	DET
fueconorg-12821	4	5	methods	method	NOUN
fueconorg-12821	4	6	of	of	ADP
fueconorg-12821	4	7	committing	commit	VERB
fueconorg-12821	4	8	economic	economic	ADJ
fueconorg-12821	4	9	crime	crime	NOUN
fueconorg-12821	4	10	take	take	VERB
fueconorg-12821	4	11	the	the	DET
fueconorg-12821	4	12	form	form	NOUN
fueconorg-12821	4	13	of	of	ADP
fueconorg-12821	4	14	corruption	corruption	NOUN
fueconorg-12821	4	15	,	,	PUNCT
fueconorg-12821	4	16	misappropriation	misappropriation	NOUN
fueconorg-12821	4	17	of	of	ADP
fueconorg-12821	4	18	assets	asset	NOUN
fueconorg-12821	4	19	and	and	CCONJ
fueconorg-12821	4	20	fraudulent	fraudulent	ADJ
fueconorg-12821	4	21	financial	financial	ADJ
fueconorg-12821	4	22	reporting	reporting	NOUN
fueconorg-12821	4	23	.	.	PUNCT
fueconorg-12821	5	1	in	in	ADP
fueconorg-12821	5	2	the	the	DET
fueconorg-12821	5	3	case	case	NOUN
fueconorg-12821	5	4	of	of	ADP
fueconorg-12821	5	5	fraudulent	fraudulent	ADJ
fueconorg-12821	5	6	financial	financial	ADJ
fueconorg-12821	5	7	reporting	reporting	NOUN
fueconorg-12821	5	8	,	,	PUNCT
fueconorg-12821	5	9	it	it	PRON
fueconorg-12821	5	10	is	be	AUX
fueconorg-12821	5	11	primarily	primarily	ADV
fueconorg-12821	5	12	a	a	DET
fueconorg-12821	5	13	falsification	falsification	NOUN
fueconorg-12821	5	14	of	of	ADP
fueconorg-12821	5	15	financial	financial	ADJ
fueconorg-12821	5	16	and	and	CCONJ
fueconorg-12821	5	17	nonfinancial	nonfinancial	ADJ
fueconorg-12821	5	18	information	information	NOUN
fueconorg-12821	5	19	.	.	PUNCT
fueconorg-12821	6	1	some	some	DET
fueconorg-12821	6	2	slovak	slovak	ADJ
fueconorg-12821	6	3	companies	company	NOUN
fueconorg-12821	6	4	were	be	AUX
fueconorg-12821	6	5	revealed	reveal	VERB
fueconorg-12821	6	6	as	as	ADP
fueconorg-12821	6	7	tax	tax	NOUN
fueconorg-12821	6	8	fraudulent	fraudulent	ADJ
fueconorg-12821	6	9	entities	entity	NOUN
fueconorg-12821	6	10	.	.	PUNCT
fueconorg-12821	7	1	some	some	DET
fueconorg-12821	7	2	methods	method	NOUN
fueconorg-12821	7	3	of	of	ADP
fueconorg-12821	7	4	detecting	detect	VERB
fueconorg-12821	7	5	accounting	accounting	NOUN
fueconorg-12821	7	6	fraud	fraud	NOUN
fueconorg-12821	7	7	were	be	AUX
fueconorg-12821	7	8	used	use	VERB
fueconorg-12821	7	9	in	in	ADP
fueconorg-12821	7	10	their	their	PRON
fueconorg-12821	7	11	cases	case	NOUN
fueconorg-12821	7	12	in	in	ADP
fueconorg-12821	7	13	the	the	DET
fueconorg-12821	7	14	article	article	NOUN
fueconorg-12821	7	15	.	.	PUNCT
fueconorg-12821	8	1	findings	finding	NOUN
fueconorg-12821	8	2	in	in	ADP
fueconorg-12821	8	3	this	this	DET
fueconorg-12821	8	4	context	context	NOUN
fueconorg-12821	8	5	brought	bring	VERB
fueconorg-12821	8	6	interesting	interesting	ADJ
fueconorg-12821	8	7	connections	connection	NOUN
fueconorg-12821	8	8	.	.	PUNCT
fueconorg-12821	9	1	key	key	ADJ
fueconorg-12821	9	2	words	word	NOUN
fueconorg-12821	9	3	:	:	PUNCT
fueconorg-12821	9	4	financial	financial	ADJ
fueconorg-12821	9	5	statements	statement	NOUN
fueconorg-12821	9	6	,	,	PUNCT
fueconorg-12821	9	7	benford	benford	PROPN
fueconorg-12821	9	8	’s	’s	PART
fueconorg-12821	9	9	law	law	NOUN
fueconorg-12821	9	10	,	,	PUNCT
fueconorg-12821	9	11	beneish	beneish	ADJ
fueconorg-12821	9	12	m	m	PROPN
fueconorg-12821	9	13	-	-	PUNCT
fueconorg-12821	9	14	score	score	NOUN
fueconorg-12821	9	15	jel	jel	PROPN
fueconorg-12821	9	16	classification	classification	NOUN
fueconorg-12821	9	17	:	:	PUNCT
fueconorg-12821	9	18	m41	m41	PROPN
fueconorg-12821	9	19	,	,	PUNCT
fueconorg-12821	9	20	m49	m49	PROPN
fueconorg-12821	9	21	,	,	PUNCT
fueconorg-12821	9	22	k42	k42	NOUN
fueconorg-12821	9	23	1	1	NUM
fueconorg-12821	9	24	.	.	PUNCT
fueconorg-12821	10	1	introduction	introduction	NOUN
fueconorg-12821	10	2	financial	financial	ADJ
fueconorg-12821	10	3	statements	statement	NOUN
fueconorg-12821	10	4	may	may	AUX
fueconorg-12821	10	5	contain	contain	VERB
fueconorg-12821	10	6	inaccuracies	inaccuracy	NOUN
fueconorg-12821	10	7	that	that	PRON
fueconorg-12821	10	8	arose	arise	VERB
fueconorg-12821	10	9	for	for	ADP
fueconorg-12821	10	10	various	various	ADJ
fueconorg-12821	10	11	reasons	reason	NOUN
fueconorg-12821	10	12	.	.	PUNCT
fueconorg-12821	11	1	these	these	DET
fueconorg-12821	11	2	inaccuracies	inaccuracy	NOUN
fueconorg-12821	11	3	are	be	AUX
fueconorg-12821	11	4	differentiated	differentiate	VERB
fueconorg-12821	11	5	into	into	ADP
fueconorg-12821	11	6	errors	error	NOUN
fueconorg-12821	11	7	and	and	CCONJ
fueconorg-12821	11	8	fraud	fraud	NOUN
fueconorg-12821	11	9	.	.	PUNCT
fueconorg-12821	12	1	the	the	DET
fueconorg-12821	12	2	ultimate	ultimate	ADJ
fueconorg-12821	12	3	approach	approach	NOUN
fueconorg-12821	12	4	to	to	ADP
fueconorg-12821	12	5	defining	define	VERB
fueconorg-12821	12	6	error	error	NOUN
fueconorg-12821	12	7	and	and	CCONJ
fueconorg-12821	12	8	fraud	fraud	NOUN
fueconorg-12821	12	9	is	be	AUX
fueconorg-12821	12	10	provided	provide	VERB
fueconorg-12821	12	11	by	by	ADP
fueconorg-12821	12	12	international	international	ADJ
fueconorg-12821	12	13	standard	standard	NOUN
fueconorg-12821	12	14	on	on	ADP
fueconorg-12821	12	15	auditing	auditing	NOUN
fueconorg-12821	12	16	isa	isa	NOUN
fueconorg-12821	12	17	240	240	NUM
fueconorg-12821	12	18	.	.	PUNCT
fueconorg-12821	13	1	an	an	DET
fueconorg-12821	13	2	error	error	NOUN
fueconorg-12821	13	3	is	be	AUX
fueconorg-12821	13	4	an	an	DET
fueconorg-12821	13	5	unintentional	unintentional	ADJ
fueconorg-12821	13	6	error	error	NOUN
fueconorg-12821	13	7	in	in	ADP
fueconorg-12821	13	8	financial	financial	ADJ
fueconorg-12821	13	9	statements	statement	NOUN
fueconorg-12821	13	10	,	,	PUNCT
fueconorg-12821	13	11	such	such	ADJ
fueconorg-12821	13	12	as	as	ADP
fueconorg-12821	13	13	an	an	DET
fueconorg-12821	13	14	incorrect	incorrect	ADJ
fueconorg-12821	13	15	acquisition	acquisition	NOUN
fueconorg-12821	13	16	and	and	CCONJ
fueconorg-12821	13	17	processing	processing	NOUN
fueconorg-12821	13	18	of	of	ADP
fueconorg-12821	13	19	data	datum	NOUN
fueconorg-12821	13	20	,	,	PUNCT
fueconorg-12821	13	21	an	an	DET
fueconorg-12821	13	22	incorrect	incorrect	ADJ
fueconorg-12821	13	23	accounting	accounting	NOUN
fueconorg-12821	13	24	estimate	estimate	NOUN
fueconorg-12821	13	25	,	,	PUNCT
fueconorg-12821	13	26	or	or	CCONJ
fueconorg-12821	13	27	an	an	DET
fueconorg-12821	13	28	incorrect	incorrect	ADJ
fueconorg-12821	13	29	application	application	NOUN
fueconorg-12821	13	30	of	of	ADP
fueconorg-12821	13	31	accounting	accounting	NOUN
fueconorg-12821	13	32	principles	principle	NOUN
fueconorg-12821	13	33	.	.	PUNCT
fueconorg-12821	14	1	an	an	DET
fueconorg-12821	14	2	error	error	NOUN
fueconorg-12821	14	3	is	be	AUX
fueconorg-12821	14	4	also	also	ADV
fueconorg-12821	14	5	an	an	DET
fueconorg-12821	14	6	unintentional	unintentional	ADJ
fueconorg-12821	14	7	misclassification	misclassification	NOUN
fueconorg-12821	14	8	of	of	ADP
fueconorg-12821	14	9	accounts	account	NOUN
fueconorg-12821	14	10	or	or	CCONJ
fueconorg-12821	14	11	incorrect	incorrect	ADJ
fueconorg-12821	14	12	reporting	reporting	NOUN
fueconorg-12821	14	13	.	.	PUNCT
fueconorg-12821	15	1	on	on	ADP
fueconorg-12821	15	2	the	the	DET
fueconorg-12821	15	3	other	other	ADJ
fueconorg-12821	15	4	hand	hand	NOUN
fueconorg-12821	15	5	,	,	PUNCT
fueconorg-12821	15	6	fraud	fraud	NOUN
fueconorg-12821	15	7	corresponds	correspond	VERB
fueconorg-12821	15	8	to	to	ADP
fueconorg-12821	15	9	the	the	DET
fueconorg-12821	15	10	intentional	intentional	ADJ
fueconorg-12821	15	11	action	action	NOUN
fueconorg-12821	15	12	of	of	ADP
fueconorg-12821	15	13	one	one	NUM
fueconorg-12821	15	14	or	or	CCONJ
fueconorg-12821	15	15	more	more	ADJ
fueconorg-12821	15	16	persons	person	NOUN
fueconorg-12821	15	17	involved	involve	VERB
fueconorg-12821	15	18	,	,	PUNCT
fueconorg-12821	15	19	which	which	PRON
fueconorg-12821	15	20	involves	involve	VERB
fueconorg-12821	15	21	the	the	DET
fueconorg-12821	15	22	use	use	NOUN
fueconorg-12821	15	23	of	of	ADP
fueconorg-12821	15	24	lies	lie	NOUN
fueconorg-12821	15	25	to	to	PART
fueconorg-12821	15	26	obtain	obtain	VERB
fueconorg-12821	15	27	an	an	DET
fueconorg-12821	15	28	unjustified	unjustified	ADJ
fueconorg-12821	15	29	or	or	CCONJ
fueconorg-12821	15	30	illegal	illegal	ADJ
fueconorg-12821	15	31	advantage	advantage	NOUN
fueconorg-12821	15	32	.	.	PUNCT
fueconorg-12821	16	1	the	the	DET
fueconorg-12821	16	2	standard	standard	PROPN
fueconorg-12821	16	3	distinguishes	distinguish	VERB
fueconorg-12821	16	4	between	between	ADP
fueconorg-12821	16	5	two	two	NUM
fueconorg-12821	16	6	types	type	NOUN
fueconorg-12821	16	7	of	of	ADP
fueconorg-12821	16	8	fraud	fraud	NOUN
fueconorg-12821	16	9	,	,	PUNCT
fueconorg-12821	16	10	namely	namely	ADV
fueconorg-12821	16	11	fraudulent	fraudulent	ADJ
fueconorg-12821	16	12	financial	financial	ADJ
fueconorg-12821	16	13	reporting	reporting	NOUN
fueconorg-12821	16	14	and	and	CCONJ
fueconorg-12821	16	15	theft	theft	NOUN
fueconorg-12821	16	16	of	of	ADP
fueconorg-12821	16	17	assets	asset	NOUN
fueconorg-12821	16	18	.	.	PUNCT
fueconorg-12821	17	1	fraudulent	fraudulent	ADJ
fueconorg-12821	17	2	financial	financial	ADJ
fueconorg-12821	17	3	reporting	reporting	NOUN
fueconorg-12821	17	4	involves	involve	VERB
fueconorg-12821	17	5	the	the	DET
fueconorg-12821	17	6	manipulation	manipulation	NOUN
fueconorg-12821	17	7	,	,	PUNCT
fueconorg-12821	17	8	falsification	falsification	NOUN
fueconorg-12821	17	9	of	of	ADP
fueconorg-12821	17	10	data	datum	NOUN
fueconorg-12821	17	11	,	,	PUNCT
fueconorg-12821	17	12	or	or	CCONJ
fueconorg-12821	17	13	omission	omission	NOUN
fueconorg-12821	17	14	of	of	ADP
fueconorg-12821	17	15	amounts	amount	NOUN
fueconorg-12821	17	16	in	in	ADP
fueconorg-12821	17	17	financial	financial	ADJ
fueconorg-12821	17	18	statements	statement	NOUN
fueconorg-12821	17	19	.	.	PUNCT
fueconorg-12821	18	1	the	the	DET
fueconorg-12821	18	2	theft	theft	NOUN
fueconorg-12821	18	3	of	of	ADP
fueconorg-12821	18	4	property	property	NOUN
fueconorg-12821	18	5	manifests	manifest	NOUN
fueconorg-12821	18	6	itself	itself	PRON
fueconorg-12821	18	7	in	in	ADP
fueconorg-12821	18	8	various	various	ADJ
fueconorg-12821	18	9	ways	way	NOUN
fueconorg-12821	18	10	,	,	PUNCT
fueconorg-12821	18	11	for	for	ADP
fueconorg-12821	18	12	example	example	NOUN
fueconorg-12821	18	13	,	,	PUNCT
fueconorg-12821	18	14	misuse	misuse	NOUN
fueconorg-12821	18	15	of	of	ADP
fueconorg-12821	18	16	income	income	NOUN
fueconorg-12821	18	17	,	,	PUNCT
fueconorg-12821	18	18	theft	theft	NOUN
fueconorg-12821	18	19	of	of	ADP
fueconorg-12821	18	20	property	property	NOUN
fueconorg-12821	18	21	,	,	PUNCT
fueconorg-12821	18	22	payment	payment	NOUN
fueconorg-12821	18	23	for	for	ADP
fueconorg-12821	18	24	undelivered	undelivered	ADJ
fueconorg-12821	18	25	services	service	NOUN
fueconorg-12821	18	26	or	or	CCONJ
fueconorg-12821	18	27	property	property	NOUN
fueconorg-12821	18	28	.	.	PUNCT
fueconorg-12821	19	1	managers	manager	NOUN
fueconorg-12821	19	2	'	'	PART
fueconorg-12821	19	3	motivations	motivation	NOUN
fueconorg-12821	19	4	for	for	ADP
fueconorg-12821	19	5	received	receive	VERB
fueconorg-12821	19	6	july	july	PROPN
fueconorg-12821	19	7	02	02	NUM
fueconorg-12821	19	8	,	,	PUNCT
fueconorg-12821	19	9	2024	2024	NUM
fueconorg-12821	19	10	/	/	SYM
fueconorg-12821	19	11	accepted	accept	VERB
fueconorg-12821	19	12	september	september	PROPN
fueconorg-12821	19	13	19	19	NUM
fueconorg-12821	19	14	,	,	PUNCT
fueconorg-12821	19	15	2024	2024	NUM
fueconorg-12821	19	16	corresponding	corresponding	ADJ
fueconorg-12821	19	17	author	author	NOUN
fueconorg-12821	19	18	:	:	PUNCT
fueconorg-12821	19	19	radoslav	radoslav	PROPN
fueconorg-12821	19	20	tušan	tušan	PROPN
fueconorg-12821	19	21	technical	technical	PROPN
fueconorg-12821	19	22	university	university	PROPN
fueconorg-12821	19	23	of	of	ADP
fueconorg-12821	19	24	košice	košice	NOUN
fueconorg-12821	19	25	,	,	PUNCT
fueconorg-12821	19	26	faculty	faculty	NOUN
fueconorg-12821	19	27	of	of	ADP
fueconorg-12821	19	28	economics	economic	NOUN
fueconorg-12821	19	29	,	,	PUNCT
fueconorg-12821	19	30	department	department	NOUN
fueconorg-12821	19	31	of	of	ADP
fueconorg-12821	19	32	finance	finance	NOUN
fueconorg-12821	19	33	,	,	PUNCT
fueconorg-12821	19	34	němcovej	němcovej	PROPN
fueconorg-12821	19	35	32	32	NUM
fueconorg-12821	19	36	,	,	PUNCT
fueconorg-12821	19	37	040	040	NUM
fueconorg-12821	19	38	01	01	NUM
fueconorg-12821	19	39	košice	košice	NOUN
fueconorg-12821	19	40	,	,	PUNCT
fueconorg-12821	19	41	slovak	slovak	ADJ
fueconorg-12821	19	42	republic	republic	NOUN
fueconorg-12821	19	43	|	|	CCONJ
fueconorg-12821	19	44	e	e	NOUN
fueconorg-12821	19	45	-	-	NOUN
fueconorg-12821	19	46	mail	mail	NOUN
fueconorg-12821	19	47	:	:	PUNCT
fueconorg-12821	19	48	radoslav.tusan@tuke.sk	radoslav.tusan@tuke.sk	PROPN
fueconorg-12821	19	49	https://orcid.org/0000-0003-1538-6252	https://orcid.org/0000-0003-1538-6252	PROPN
fueconorg-12821	19	50	mailto:radoslav.tusan@tuke.sk	mailto:radoslav.tusan@tuke.sk	PROPN
fueconorg-12821	19	51	176	176	PROPN
fueconorg-12821	19	52	r.	r.	PROPN
fueconorg-12821	19	53	tušan	tušan	PROPN
fueconorg-12821	19	54	earnings	earning	NOUN
fueconorg-12821	19	55	management	management	NOUN
fueconorg-12821	19	56	were	be	AUX
fueconorg-12821	19	57	reviewed	review	VERB
fueconorg-12821	19	58	by	by	ADP
fueconorg-12821	19	59	healey	healey	PROPN
fueconorg-12821	19	60			NOUN
fueconorg-12821	19	61	wahlen	wahlen	NOUN
fueconorg-12821	19	62	(	(	PUNCT
fueconorg-12821	19	63	1999	1999	NUM
fueconorg-12821	19	64	)	)	PUNCT
fueconorg-12821	19	65	.	.	PUNCT
fueconorg-12821	20	1	according	accord	VERB
fueconorg-12821	20	2	to	to	ADP
fueconorg-12821	20	3	these	these	DET
fueconorg-12821	20	4	authors	author	NOUN
fueconorg-12821	20	5	,	,	PUNCT
fueconorg-12821	20	6	earnings	earning	NOUN
fueconorg-12821	20	7	management	management	NOUN
fueconorg-12821	20	8	includes	include	VERB
fueconorg-12821	20	9	fraudulent	fraudulent	ADJ
fueconorg-12821	20	10	accounting	accounting	NOUN
fueconorg-12821	20	11	or	or	CCONJ
fueconorg-12821	20	12	fraudulent	fraudulent	ADJ
fueconorg-12821	20	13	reporting	reporting	NOUN
fueconorg-12821	20	14	.	.	PUNCT
fueconorg-12821	21	1	a	a	DET
fueconorg-12821	21	2	model	model	NOUN
fueconorg-12821	21	3	using	use	VERB
fueconorg-12821	21	4	discretionary	discretionary	ADJ
fueconorg-12821	21	5	accruals	accrual	NOUN
fueconorg-12821	21	6	for	for	ADP
fueconorg-12821	21	7	detecting	detect	VERB
fueconorg-12821	21	8	earnings	earning	NOUN
fueconorg-12821	21	9	management	management	NOUN
fueconorg-12821	21	10	and	and	CCONJ
fueconorg-12821	21	11	fraudulent	fraudulent	ADJ
fueconorg-12821	21	12	reporting	reporting	NOUN
fueconorg-12821	21	13	was	be	AUX
fueconorg-12821	21	14	developed	develop	VERB
fueconorg-12821	21	15	by	by	ADP
fueconorg-12821	21	16	jones	jones	PROPN
fueconorg-12821	21	17	et	et	PROPN
fueconorg-12821	21	18	al	al	PROPN
fueconorg-12821	21	19	.	.	PROPN
fueconorg-12821	22	1	(	(	PUNCT
fueconorg-12821	22	2	2008	2008	NUM
fueconorg-12821	22	3	)	)	PUNCT
fueconorg-12821	22	4	.	.	PUNCT
fueconorg-12821	23	1	2	2	X
fueconorg-12821	23	2	.	.	X
fueconorg-12821	23	3	literature	literature	NOUN
fueconorg-12821	23	4	overview	overview	VERB
fueconorg-12821	23	5	the	the	DET
fueconorg-12821	23	6	author	author	NOUN
fueconorg-12821	23	7	amat	amat	NOUN
fueconorg-12821	23	8	(	(	PUNCT
fueconorg-12821	23	9	2019	2019	NUM
fueconorg-12821	23	10	)	)	PUNCT
fueconorg-12821	23	11	dealt	deal	VERB
fueconorg-12821	23	12	with	with	ADP
fueconorg-12821	23	13	the	the	DET
fueconorg-12821	23	14	detection	detection	NOUN
fueconorg-12821	23	15	of	of	ADP
fueconorg-12821	23	16	legal	legal	ADJ
fueconorg-12821	23	17	and	and	CCONJ
fueconorg-12821	23	18	illegal	illegal	ADJ
fueconorg-12821	23	19	accounting	accounting	NOUN
fueconorg-12821	23	20	manipulations	manipulation	NOUN
fueconorg-12821	23	21	and	and	CCONJ
fueconorg-12821	23	22	with	with	ADP
fueconorg-12821	23	23	warning	warning	NOUN
fueconorg-12821	23	24	signs	sign	NOUN
fueconorg-12821	23	25	of	of	ADP
fueconorg-12821	23	26	them	they	PRON
fueconorg-12821	23	27	.	.	PUNCT
fueconorg-12821	24	1	as	as	ADP
fueconorg-12821	24	2	a	a	DET
fueconorg-12821	24	3	suitable	suitable	ADJ
fueconorg-12821	24	4	tool	tool	NOUN
fueconorg-12821	24	5	for	for	ADP
fueconorg-12821	24	6	detecting	detect	VERB
fueconorg-12821	24	7	possible	possible	ADJ
fueconorg-12821	24	8	manipulation	manipulation	NOUN
fueconorg-12821	24	9	in	in	ADP
fueconorg-12821	24	10	financial	financial	ADJ
fueconorg-12821	24	11	statements	statement	NOUN
fueconorg-12821	24	12	,	,	PUNCT
fueconorg-12821	24	13	he	he	PRON
fueconorg-12821	24	14	emphasized	emphasize	VERB
fueconorg-12821	24	15	the	the	DET
fueconorg-12821	24	16	indicator	indicator	NOUN
fueconorg-12821	24	17	of	of	ADP
fueconorg-12821	24	18	the	the	DET
fueconorg-12821	24	19	difference	difference	NOUN
fueconorg-12821	24	20	between	between	ADP
fueconorg-12821	24	21	profit	profit	NOUN
fueconorg-12821	24	22	and	and	CCONJ
fueconorg-12821	24	23	cash	cash	NOUN
fueconorg-12821	24	24	,	,	PUNCT
fueconorg-12821	24	25	which	which	PRON
fueconorg-12821	24	26	was	be	AUX
fueconorg-12821	24	27	originally	originally	ADV
fueconorg-12821	24	28	proposed	propose	VERB
fueconorg-12821	24	29	by	by	ADP
fueconorg-12821	24	30	sloan	sloan	PROPN
fueconorg-12821	24	31	(	(	PUNCT
fueconorg-12821	24	32	1996	1996	NUM
fueconorg-12821	24	33	)	)	PUNCT
fueconorg-12821	24	34	.	.	PUNCT
fueconorg-12821	25	1	this	this	DET
fueconorg-12821	25	2	ratio	ratio	NOUN
fueconorg-12821	25	3	of	of	ADP
fueconorg-12821	25	4	difference	difference	NOUN
fueconorg-12821	25	5	between	between	ADP
fueconorg-12821	25	6	profit	profit	NOUN
fueconorg-12821	25	7	and	and	CCONJ
fueconorg-12821	25	8	cash	cash	NOUN
fueconorg-12821	25	9	is	be	AUX
fueconorg-12821	25	10	calculated	calculate	VERB
fueconorg-12821	25	11	as	as	ADP
fueconorg-12821	25	12	net	net	ADJ
fueconorg-12821	25	13	profit	profit	NOUN
fueconorg-12821	25	14	minus	minus	CCONJ
fueconorg-12821	25	15	cash	cash	NOUN
fueconorg-12821	25	16	from	from	ADP
fueconorg-12821	25	17	operations	operation	NOUN
fueconorg-12821	25	18	divided	divide	VERB
fueconorg-12821	25	19	by	by	ADP
fueconorg-12821	25	20	assets	asset	NOUN
fueconorg-12821	25	21	(	(	PUNCT
fueconorg-12821	25	22	p.	p.	NOUN
fueconorg-12821	25	23	116	116	NUM
fueconorg-12821	25	24	)	)	PUNCT
fueconorg-12821	25	25	.	.	PUNCT
fueconorg-12821	26	1	if	if	SCONJ
fueconorg-12821	26	2	the	the	DET
fueconorg-12821	26	3	result	result	NOUN
fueconorg-12821	26	4	is	be	AUX
fueconorg-12821	26	5	higher	high	ADJ
fueconorg-12821	26	6	than	than	ADP
fueconorg-12821	26	7	0.10	0.10	NUM
fueconorg-12821	26	8	,	,	PUNCT
fueconorg-12821	26	9	this	this	PRON
fueconorg-12821	26	10	indicates	indicate	VERB
fueconorg-12821	26	11	possible	possible	ADJ
fueconorg-12821	26	12	manipulation	manipulation	NOUN
fueconorg-12821	26	13	.	.	PUNCT
fueconorg-12821	27	1	elsayed	elsaye	VERB
fueconorg-12821	27	2	(	(	PUNCT
fueconorg-12821	27	3	2017	2017	NUM
fueconorg-12821	27	4	)	)	PUNCT
fueconorg-12821	27	5	elaborated	elaborate	VERB
fueconorg-12821	27	6	an	an	DET
fueconorg-12821	27	7	overview	overview	NOUN
fueconorg-12821	27	8	of	of	ADP
fueconorg-12821	27	9	the	the	DET
fueconorg-12821	27	10	literature	literature	NOUN
fueconorg-12821	27	11	that	that	PRON
fueconorg-12821	27	12	describes	describe	VERB
fueconorg-12821	27	13	"	"	PUNCT
fueconorg-12821	27	14	red	red	ADJ
fueconorg-12821	27	15	flags	flag	NOUN
fueconorg-12821	27	16	"	"	PUNCT
fueconorg-12821	27	17	as	as	ADP
fueconorg-12821	27	18	indications	indication	NOUN
fueconorg-12821	27	19	indicating	indicate	VERB
fueconorg-12821	27	20	possible	possible	ADJ
fueconorg-12821	27	21	frauds	fraud	NOUN
fueconorg-12821	27	22	(	(	PUNCT
fueconorg-12821	27	23	p.	p.	NOUN
fueconorg-12821	27	24	15	15	NUM
fueconorg-12821	27	25	)	)	PUNCT
fueconorg-12821	27	26	.	.	PUNCT
fueconorg-12821	28	1	this	this	DET
fueconorg-12821	28	2	author	author	NOUN
fueconorg-12821	28	3	summarizes	summarize	VERB
fueconorg-12821	28	4	the	the	DET
fueconorg-12821	28	5	indices	index	NOUN
fueconorg-12821	28	6	in	in	ADP
fueconorg-12821	28	7	five	five	NUM
fueconorg-12821	28	8	areas	area	NOUN
fueconorg-12821	28	9	of	of	ADP
fueconorg-12821	28	10	investigation	investigation	NOUN
fueconorg-12821	28	11	:	:	PUNCT
fueconorg-12821	28	12	in	in	ADP
fueconorg-12821	28	13	the	the	DET
fueconorg-12821	28	14	financial	financial	ADJ
fueconorg-12821	28	15	performance	performance	NOUN
fueconorg-12821	28	16	of	of	ADP
fueconorg-12821	28	17	the	the	DET
fueconorg-12821	28	18	entity	entity	NOUN
fueconorg-12821	28	19	;	;	PUNCT
fueconorg-12821	28	20	in	in	ADP
fueconorg-12821	28	21	the	the	DET
fueconorg-12821	28	22	indicators	indicator	NOUN
fueconorg-12821	28	23	of	of	ADP
fueconorg-12821	28	24	financial	financial	ADJ
fueconorg-12821	28	25	analysis	analysis	NOUN
fueconorg-12821	28	26	;	;	PUNCT
fueconorg-12821	28	27	in	in	ADP
fueconorg-12821	28	28	the	the	DET
fueconorg-12821	28	29	area	area	NOUN
fueconorg-12821	28	30	of	of	ADP
fueconorg-12821	28	31	management	management	NOUN
fueconorg-12821	28	32	efficiency	efficiency	NOUN
fueconorg-12821	28	33	;	;	PUNCT
fueconorg-12821	28	34	compliance	compliance	NOUN
fueconorg-12821	28	35	with	with	ADP
fueconorg-12821	28	36	accounting	accounting	NOUN
fueconorg-12821	28	37	procedures	procedure	NOUN
fueconorg-12821	28	38	;	;	PUNCT
fueconorg-12821	28	39	and	and	CCONJ
fueconorg-12821	28	40	compliance	compliance	NOUN
fueconorg-12821	28	41	with	with	ADP
fueconorg-12821	28	42	the	the	DET
fueconorg-12821	28	43	principles	principle	NOUN
fueconorg-12821	28	44	of	of	ADP
fueconorg-12821	28	45	"	"	PUNCT
fueconorg-12821	28	46	corporate	corporate	ADJ
fueconorg-12821	28	47	governance	governance	NOUN
fueconorg-12821	28	48	"	"	PUNCT
fueconorg-12821	28	49	.	.	PUNCT
fueconorg-12821	29	1	goel	goel	PROPN
fueconorg-12821	29	2	(	(	PUNCT
fueconorg-12821	29	3	2014	2014	NUM
fueconorg-12821	29	4	)	)	PUNCT
fueconorg-12821	29	5	stated	state	VERB
fueconorg-12821	29	6	"	"	PUNCT
fueconorg-12821	29	7	cash	cash	NOUN
fueconorg-12821	29	8	flow	flow	NOUN
fueconorg-12821	29	9	from	from	ADP
fueconorg-12821	29	10	operations	operation	NOUN
fueconorg-12821	29	11	should	should	AUX
fueconorg-12821	29	12	be	be	AUX
fueconorg-12821	29	13	greater	great	ADJ
fueconorg-12821	29	14	than	than	ADP
fueconorg-12821	29	15	or	or	CCONJ
fueconorg-12821	29	16	equal	equal	ADJ
fueconorg-12821	29	17	to	to	ADP
fueconorg-12821	29	18	net	net	ADJ
fueconorg-12821	29	19	income	income	NOUN
fueconorg-12821	29	20	,	,	PUNCT
fueconorg-12821	29	21	as	as	ADP
fueconorg-12821	29	22	a	a	DET
fueconorg-12821	29	23	quality	quality	NOUN
fueconorg-12821	29	24	of	of	ADP
fueconorg-12821	29	25	earnings	earning	NOUN
fueconorg-12821	29	26	"	"	PUNCT
fueconorg-12821	29	27	(	(	PUNCT
fueconorg-12821	29	28	p.	p.	NOUN
fueconorg-12821	29	29	355	355	NUM
fueconorg-12821	29	30	)	)	PUNCT
fueconorg-12821	29	31	.	.	PUNCT
fueconorg-12821	30	1	another	another	DET
fueconorg-12821	30	2	indicator	indicator	NOUN
fueconorg-12821	30	3	which	which	PRON
fueconorg-12821	30	4	indicates	indicate	VERB
fueconorg-12821	30	5	the	the	DET
fueconorg-12821	30	6	possible	possible	ADJ
fueconorg-12821	30	7	manipulation	manipulation	NOUN
fueconorg-12821	30	8	with	with	ADP
fueconorg-12821	30	9	cash	cash	NOUN
fueconorg-12821	30	10	is	be	AUX
fueconorg-12821	30	11	the	the	DET
fueconorg-12821	30	12	quality	quality	NOUN
fueconorg-12821	30	13	of	of	ADP
fueconorg-12821	30	14	income	income	NOUN
fueconorg-12821	30	15	ratio	ratio	NOUN
fueconorg-12821	30	16	.	.	PUNCT
fueconorg-12821	31	1	according	accord	VERB
fueconorg-12821	31	2	to	to	ADP
fueconorg-12821	31	3	libby	libby	PROPN
fueconorg-12821	31	4	et	et	PROPN
fueconorg-12821	31	5	al	al	PROPN
fueconorg-12821	31	6	.	.	PROPN
fueconorg-12821	32	1	(	(	PUNCT
fueconorg-12821	32	2	2011	2011	NUM
fueconorg-12821	32	3	)	)	PUNCT
fueconorg-12821	32	4	,	,	PUNCT
fueconorg-12821	32	5	"	"	PUNCT
fueconorg-12821	32	6	the	the	DET
fueconorg-12821	32	7	quality	quality	NOUN
fueconorg-12821	32	8	of	of	ADP
fueconorg-12821	32	9	income	income	NOUN
fueconorg-12821	32	10	ratio	ratio	NOUN
fueconorg-12821	32	11	measures	measure	VERB
fueconorg-12821	32	12	the	the	DET
fueconorg-12821	32	13	portion	portion	NOUN
fueconorg-12821	32	14	of	of	ADP
fueconorg-12821	32	15	income	income	NOUN
fueconorg-12821	32	16	that	that	PRON
fueconorg-12821	32	17	was	be	AUX
fueconorg-12821	32	18	generating	generate	VERB
fueconorg-12821	32	19	in	in	ADP
fueconorg-12821	32	20	cash	cash	NOUN
fueconorg-12821	32	21	"	"	PUNCT
fueconorg-12821	32	22	(	(	PUNCT
fueconorg-12821	32	23	p.	p.	NOUN
fueconorg-12821	32	24	651	651	NUM
fueconorg-12821	32	25	)	)	PUNCT
fueconorg-12821	32	26	.	.	PUNCT
fueconorg-12821	33	1	favorable	favorable	ADJ
fueconorg-12821	33	2	result	result	NOUN
fueconorg-12821	33	3	of	of	ADP
fueconorg-12821	33	4	the	the	DET
fueconorg-12821	33	5	ratio	ratio	NOUN
fueconorg-12821	33	6	between	between	ADP
fueconorg-12821	33	7	cash	cash	NOUN
fueconorg-12821	33	8	from	from	ADP
fueconorg-12821	33	9	operating	operate	VERB
fueconorg-12821	33	10	activities	activity	NOUN
fueconorg-12821	33	11	and	and	CCONJ
fueconorg-12821	33	12	net	net	ADJ
fueconorg-12821	33	13	income	income	NOUN
fueconorg-12821	33	14	is	be	AUX
fueconorg-12821	33	15	more	more	ADJ
fueconorg-12821	33	16	than	than	ADP
fueconorg-12821	33	17	1	1	NUM
fueconorg-12821	33	18	.	.	PUNCT
fueconorg-12821	33	19	also	also	ADV
fueconorg-12821	33	20	in	in	ADP
fueconorg-12821	33	21	recent	recent	ADJ
fueconorg-12821	33	22	works	work	NOUN
fueconorg-12821	33	23	,	,	PUNCT
fueconorg-12821	33	24	the	the	DET
fueconorg-12821	33	25	authors	author	NOUN
fueconorg-12821	33	26	dealt	deal	VERB
fueconorg-12821	33	27	with	with	ADP
fueconorg-12821	33	28	the	the	DET
fueconorg-12821	33	29	possibility	possibility	NOUN
fueconorg-12821	33	30	of	of	ADP
fueconorg-12821	33	31	detecting	detect	VERB
fueconorg-12821	33	32	fraud	fraud	NOUN
fueconorg-12821	33	33	in	in	ADP
fueconorg-12821	33	34	accounting	account	VERB
fueconorg-12821	33	35	through	through	ADP
fueconorg-12821	33	36	tools	tool	NOUN
fueconorg-12821	33	37	such	such	ADJ
fueconorg-12821	33	38	as	as	ADP
fueconorg-12821	33	39	benford	benford	NOUN
fueconorg-12821	33	40	's	's	PART
fueconorg-12821	33	41	law	law	NOUN
fueconorg-12821	33	42	and	and	CCONJ
fueconorg-12821	33	43	beneish	beneish	ADJ
fueconorg-12821	33	44	m	m	PROPN
fueconorg-12821	33	45	-	-	NOUN
fueconorg-12821	33	46	score	score	NOUN
fueconorg-12821	33	47	.	.	PUNCT
fueconorg-12821	34	1	arboleda	arboleda	PROPN
fueconorg-12821	34	2	et	et	PROPN
fueconorg-12821	34	3	al	al	PROPN
fueconorg-12821	34	4	.	.	PROPN
fueconorg-12821	35	1	(	(	PUNCT
fueconorg-12821	35	2	2018	2018	NUM
fueconorg-12821	35	3	)	)	PUNCT
fueconorg-12821	35	4	used	use	VERB
fueconorg-12821	35	5	benford	benford	PROPN
fueconorg-12821	35	6	's	's	PART
fueconorg-12821	35	7	law	law	NOUN
fueconorg-12821	35	8	to	to	PART
fueconorg-12821	35	9	detect	detect	VERB
fueconorg-12821	35	10	sales	sale	NOUN
fueconorg-12821	35	11	fraud	fraud	NOUN
fueconorg-12821	35	12	.	.	PUNCT
fueconorg-12821	36	1	some	some	DET
fueconorg-12821	36	2	data	data	NOUN
fueconorg-12821	36	3	warehouse	warehouse	NOUN
fueconorg-12821	36	4	operators	operator	NOUN
fueconorg-12821	36	5	have	have	AUX
fueconorg-12821	36	6	chosen	choose	VERB
fueconorg-12821	36	7	to	to	PART
fueconorg-12821	36	8	use	use	VERB
fueconorg-12821	36	9	this	this	DET
fueconorg-12821	36	10	technique	technique	NOUN
fueconorg-12821	36	11	.	.	PUNCT
fueconorg-12821	37	1	the	the	DET
fueconorg-12821	37	2	selected	select	VERB
fueconorg-12821	37	3	operators	operator	NOUN
fueconorg-12821	37	4	provided	provide	VERB
fueconorg-12821	37	5	signs	sign	NOUN
fueconorg-12821	37	6	of	of	ADP
fueconorg-12821	37	7	possible	possible	ADJ
fueconorg-12821	37	8	frauds	fraud	NOUN
fueconorg-12821	37	9	but	but	CCONJ
fueconorg-12821	37	10	did	do	AUX
fueconorg-12821	37	11	not	not	PART
fueconorg-12821	37	12	confirm	confirm	VERB
fueconorg-12821	37	13	this	this	DET
fueconorg-12821	37	14	law	law	NOUN
fueconorg-12821	37	15	as	as	SCONJ
fueconorg-12821	37	16	strictly	strictly	ADV
fueconorg-12821	37	17	stated	state	VERB
fueconorg-12821	37	18	(	(	PUNCT
fueconorg-12821	37	19	p.	p.	NOUN
fueconorg-12821	37	20	18	18	NUM
fueconorg-12821	37	21	)	)	PUNCT
fueconorg-12821	37	22	.	.	PUNCT
fueconorg-12821	38	1	the	the	DET
fueconorg-12821	38	2	application	application	NOUN
fueconorg-12821	38	3	of	of	ADP
fueconorg-12821	38	4	benford	benford	PROPN
fueconorg-12821	38	5	's	's	PART
fueconorg-12821	38	6	law	law	NOUN
fueconorg-12821	38	7	suitability	suitability	NOUN
fueconorg-12821	38	8	to	to	ADP
fueconorg-12821	38	9	ten	ten	NUM
fueconorg-12821	38	10	sectors	sector	NOUN
fueconorg-12821	38	11	and	and	CCONJ
fueconorg-12821	38	12	six	six	NUM
fueconorg-12821	38	13	emerging	emerge	VERB
fueconorg-12821	38	14	countries	country	NOUN
fueconorg-12821	38	15	was	be	AUX
fueconorg-12821	38	16	implemented	implement	VERB
fueconorg-12821	38	17	by	by	ADP
fueconorg-12821	38	18	shi	shi	PROPN
fueconorg-12821	38	19	et	et	PROPN
fueconorg-12821	38	20	al	al	PROPN
fueconorg-12821	38	21	.	.	PROPN
fueconorg-12821	39	1	(	(	PUNCT
fueconorg-12821	39	2	2017	2017	NUM
fueconorg-12821	39	3	)	)	PUNCT
fueconorg-12821	39	4	.	.	PUNCT
fueconorg-12821	40	1	despite	despite	SCONJ
fueconorg-12821	40	2	the	the	DET
fueconorg-12821	40	3	fact	fact	NOUN
fueconorg-12821	40	4	that	that	SCONJ
fueconorg-12821	40	5	the	the	DET
fueconorg-12821	40	6	correctness	correctness	NOUN
fueconorg-12821	40	7	of	of	ADP
fueconorg-12821	40	8	the	the	DET
fueconorg-12821	40	9	use	use	NOUN
fueconorg-12821	40	10	of	of	ADP
fueconorg-12821	40	11	this	this	DET
fueconorg-12821	40	12	law	law	NOUN
fueconorg-12821	40	13	has	have	AUX
fueconorg-12821	40	14	not	not	PART
fueconorg-12821	40	15	been	be	AUX
fueconorg-12821	40	16	confirmed	confirm	VERB
fueconorg-12821	40	17	,	,	PUNCT
fueconorg-12821	40	18	due	due	ADP
fueconorg-12821	40	19	to	to	ADP
fueconorg-12821	40	20	the	the	DET
fueconorg-12821	40	21	wide	wide	ADJ
fueconorg-12821	40	22	scope	scope	NOUN
fueconorg-12821	40	23	of	of	ADP
fueconorg-12821	40	24	use	use	NOUN
fueconorg-12821	40	25	,	,	PUNCT
fueconorg-12821	40	26	the	the	DET
fueconorg-12821	40	27	law	law	NOUN
fueconorg-12821	40	28	can	can	AUX
fueconorg-12821	40	29	not	not	PART
fueconorg-12821	40	30	be	be	AUX
fueconorg-12821	40	31	interpreted	interpret	VERB
fueconorg-12821	40	32	as	as	ADP
fueconorg-12821	40	33	unreliable	unreliable	ADJ
fueconorg-12821	40	34	(	(	PUNCT
fueconorg-12821	40	35	p.	p.	NOUN
fueconorg-12821	40	36	888	888	NUM
fueconorg-12821	40	37	)	)	PUNCT
fueconorg-12821	40	38	.	.	PUNCT
fueconorg-12821	41	1	the	the	DET
fueconorg-12821	41	2	study	study	NOUN
fueconorg-12821	41	3	of	of	ADP
fueconorg-12821	41	4	papík	papík	PROPN
fueconorg-12821	41	5			NOUN
fueconorg-12821	41	6	papíková	papíková	NOUN
fueconorg-12821	41	7	(	(	PUNCT
fueconorg-12821	41	8	2022	2022	NUM
fueconorg-12821	41	9	)	)	PUNCT
fueconorg-12821	41	10	realized	realize	VERB
fueconorg-12821	41	11	on	on	ADP
fueconorg-12821	41	12	companies	company	NOUN
fueconorg-12821	41	13	reporting	report	VERB
fueconorg-12821	41	14	under	under	ADP
fueconorg-12821	41	15	us	us	PROPN
fueconorg-12821	41	16	gaap	gaap	NOUN
fueconorg-12821	41	17	using	use	VERB
fueconorg-12821	41	18	eight	eight	NUM
fueconorg-12821	41	19	data	datum	NOUN
fueconorg-12821	41	20	mining	mining	NOUN
fueconorg-12821	41	21	techniques	technique	NOUN
fueconorg-12821	41	22	found	find	VERB
fueconorg-12821	41	23	companies	company	NOUN
fueconorg-12821	41	24	which	which	PRON
fueconorg-12821	41	25	possiblly	possiblly	ADV
fueconorg-12821	41	26	overestimated	overestimate	VERB
fueconorg-12821	41	27	revenues	revenue	NOUN
fueconorg-12821	41	28	and	and	CCONJ
fueconorg-12821	41	29	manipulated	manipulate	VERB
fueconorg-12821	41	30	asset	asset	NOUN
fueconorg-12821	41	31	values	value	NOUN
fueconorg-12821	41	32	.	.	PUNCT
fueconorg-12821	42	1	the	the	DET
fueconorg-12821	42	2	authors	author	NOUN
fueconorg-12821	42	3	used	use	VERB
fueconorg-12821	42	4	seventeen	seventeen	NUM
fueconorg-12821	42	5	variables	variable	NOUN
fueconorg-12821	42	6	of	of	ADP
fueconorg-12821	42	7	the	the	DET
fueconorg-12821	42	8	extended	extended	ADJ
fueconorg-12821	42	9	beneish	beneish	PROPN
fueconorg-12821	42	10	m	m	PROPN
fueconorg-12821	42	11	-	-	PUNCT
fueconorg-12821	42	12	score	score	NOUN
fueconorg-12821	42	13	model	model	NOUN
fueconorg-12821	42	14	for	for	ADP
fueconorg-12821	42	15	the	the	DET
fueconorg-12821	42	16	analysis	analysis	NOUN
fueconorg-12821	42	17	.	.	PUNCT
fueconorg-12821	43	1	the	the	DET
fueconorg-12821	43	2	authors	author	NOUN
fueconorg-12821	43	3	concluded	conclude	VERB
fueconorg-12821	43	4	that	that	SCONJ
fueconorg-12821	43	5	the	the	DET
fueconorg-12821	43	6	differences	difference	NOUN
fueconorg-12821	43	7	between	between	ADP
fueconorg-12821	43	8	us	us	PROPN
fueconorg-12821	43	9	gaap	gaap	PROPN
fueconorg-12821	43	10	and	and	CCONJ
fueconorg-12821	43	11	ifrs	ifrs	PROPN
fueconorg-12821	43	12	can	can	AUX
fueconorg-12821	43	13	cause	cause	VERB
fueconorg-12821	43	14	difficulties	difficulty	NOUN
fueconorg-12821	43	15	in	in	ADP
fueconorg-12821	43	16	predicting	predict	VERB
fueconorg-12821	43	17	accounting	accounting	NOUN
fueconorg-12821	43	18	fraud	fraud	NOUN
fueconorg-12821	43	19	(	(	PUNCT
fueconorg-12821	43	20	p.	p.	NOUN
fueconorg-12821	43	21	16	16	NUM
fueconorg-12821	43	22	)	)	PUNCT
fueconorg-12821	43	23	.	.	PUNCT
fueconorg-12821	44	1	the	the	DET
fueconorg-12821	44	2	influence	influence	NOUN
fueconorg-12821	44	3	of	of	ADP
fueconorg-12821	44	4	earnings	earning	NOUN
fueconorg-12821	44	5	management	management	NOUN
fueconorg-12821	44	6	on	on	ADP
fueconorg-12821	44	7	the	the	DET
fueconorg-12821	44	8	cash	cash	NOUN
fueconorg-12821	44	9	conversion	conversion	NOUN
fueconorg-12821	44	10	cycle	cycle	NOUN
fueconorg-12821	44	11	and	and	CCONJ
fueconorg-12821	44	12	inventory	inventory	NOUN
fueconorg-12821	44	13	management	management	NOUN
fueconorg-12821	44	14	was	be	AUX
fueconorg-12821	44	15	examined	examine	VERB
fueconorg-12821	44	16	by	by	ADP
fueconorg-12821	44	17	sawarni	sawarni	PROPN
fueconorg-12821	44	18	et	et	PROPN
fueconorg-12821	44	19	al	al	PROPN
fueconorg-12821	44	20	.	.	PROPN
fueconorg-12821	45	1	(	(	PUNCT
fueconorg-12821	45	2	2023	2023	NUM
fueconorg-12821	45	3	)	)	PUNCT
fueconorg-12821	45	4	.	.	PUNCT
fueconorg-12821	46	1	using	use	VERB
fueconorg-12821	46	2	the	the	DET
fueconorg-12821	46	3	beneish	beneish	ADJ
fueconorg-12821	46	4	m	m	NOUN
fueconorg-12821	46	5	-	-	NOUN
fueconorg-12821	46	6	score	score	NOUN
fueconorg-12821	46	7	,	,	PUNCT
fueconorg-12821	46	8	they	they	PRON
fueconorg-12821	46	9	found	find	VERB
fueconorg-12821	46	10	that	that	SCONJ
fueconorg-12821	46	11	an	an	DET
fueconorg-12821	46	12	increase	increase	NOUN
fueconorg-12821	46	13	in	in	ADP
fueconorg-12821	46	14	earnings	earning	NOUN
fueconorg-12821	46	15	management	management	NOUN
fueconorg-12821	46	16	favors	favor	VERB
fueconorg-12821	46	17	lengthening	lengthen	VERB
fueconorg-12821	46	18	the	the	DET
fueconorg-12821	46	19	cash	cash	NOUN
fueconorg-12821	46	20	collection	collection	NOUN
fueconorg-12821	46	21	cycle	cycle	NOUN
fueconorg-12821	46	22	and	and	CCONJ
fueconorg-12821	46	23	inventory	inventory	NOUN
fueconorg-12821	46	24	management	management	NOUN
fueconorg-12821	46	25	,	,	PUNCT
fueconorg-12821	46	26	as	as	ADV
fueconorg-12821	46	27	well	well	ADV
fueconorg-12821	46	28	(	(	PUNCT
fueconorg-12821	46	29	p.	p.	NOUN
fueconorg-12821	46	30	4	4	NUM
fueconorg-12821	46	31	)	)	PUNCT
fueconorg-12821	46	32	.	.	PUNCT
fueconorg-12821	47	1	detecting	detect	VERB
fueconorg-12821	47	2	fraud	fraud	NOUN
fueconorg-12821	47	3	in	in	ADP
fueconorg-12821	47	4	accounting	accounting	NOUN
fueconorg-12821	47	5	using	use	VERB
fueconorg-12821	47	6	selected	select	VERB
fueconorg-12821	47	7	methods	method	NOUN
fueconorg-12821	47	8	177	177	NUM
fueconorg-12821	47	9	3	3	NUM
fueconorg-12821	47	10	.	.	PUNCT
fueconorg-12821	47	11	research	research	NOUN
fueconorg-12821	47	12	objective	objective	NOUN
fueconorg-12821	47	13	and	and	CCONJ
fueconorg-12821	47	14	methodology	methodology	NOUN
fueconorg-12821	47	15	the	the	DET
fueconorg-12821	47	16	aim	aim	NOUN
fueconorg-12821	47	17	of	of	ADP
fueconorg-12821	47	18	the	the	DET
fueconorg-12821	47	19	research	research	NOUN
fueconorg-12821	47	20	was	be	AUX
fueconorg-12821	47	21	to	to	PART
fueconorg-12821	47	22	find	find	VERB
fueconorg-12821	47	23	out	out	ADP
fueconorg-12821	47	24	whether	whether	SCONJ
fueconorg-12821	47	25	some	some	DET
fueconorg-12821	47	26	companies	company	NOUN
fueconorg-12821	47	27	,	,	PUNCT
fueconorg-12821	47	28	recently	recently	ADV
fueconorg-12821	47	29	revealed	reveal	VERB
fueconorg-12821	47	30	as	as	ADP
fueconorg-12821	47	31	tax	tax	NOUN
fueconorg-12821	47	32	fraudsters	fraudster	NOUN
fueconorg-12821	47	33	,	,	PUNCT
fueconorg-12821	47	34	also	also	ADV
fueconorg-12821	47	35	manipulated	manipulate	VERB
fueconorg-12821	47	36	accounting	accounting	NOUN
fueconorg-12821	47	37	data	datum	NOUN
fueconorg-12821	47	38	.	.	PUNCT
fueconorg-12821	48	1	the	the	DET
fueconorg-12821	48	2	surveyed	survey	VERB
fueconorg-12821	48	3	companies	company	NOUN
fueconorg-12821	48	4	stopped	stop	VERB
fueconorg-12821	48	5	communicating	communicate	VERB
fueconorg-12821	48	6	with	with	ADP
fueconorg-12821	48	7	the	the	DET
fueconorg-12821	48	8	tax	tax	NOUN
fueconorg-12821	48	9	authorities	authority	NOUN
fueconorg-12821	48	10	,	,	PUNCT
fueconorg-12821	48	11	or	or	CCONJ
fueconorg-12821	48	12	did	do	AUX
fueconorg-12821	48	13	not	not	PART
fueconorg-12821	48	14	pay	pay	VERB
fueconorg-12821	48	15	income	income	NOUN
fueconorg-12821	48	16	tax	tax	NOUN
fueconorg-12821	48	17	and	and	CCONJ
fueconorg-12821	48	18	ceased	cease	VERB
fueconorg-12821	48	19	operations	operation	NOUN
fueconorg-12821	48	20	.	.	PUNCT
fueconorg-12821	49	1	the	the	DET
fueconorg-12821	49	2	three	three	NUM
fueconorg-12821	49	3	investigated	investigate	VERB
fueconorg-12821	49	4	subjects	subject	NOUN
fueconorg-12821	49	5	were	be	AUX
fueconorg-12821	49	6	engaged	engage	VERB
fueconorg-12821	49	7	in	in	ADP
fueconorg-12821	49	8	the	the	DET
fueconorg-12821	49	9	processing	processing	NOUN
fueconorg-12821	49	10	of	of	ADP
fueconorg-12821	49	11	poultry	poultry	NOUN
fueconorg-12821	49	12	meat	meat	NOUN
fueconorg-12821	49	13	(	(	PUNCT
fueconorg-12821	49	14	poultry	poultry	NOUN
fueconorg-12821	49	15	,	,	PUNCT
fueconorg-12821	49	16	joint	joint	ADJ
fueconorg-12821	49	17	stock	stock	NOUN
fueconorg-12821	49	18	company	company	NOUN
fueconorg-12821	49	19	)	)	PUNCT
fueconorg-12821	49	20	;	;	PUNCT
fueconorg-12821	49	21	in	in	ADP
fueconorg-12821	49	22	the	the	DET
fueconorg-12821	49	23	production	production	NOUN
fueconorg-12821	49	24	of	of	ADP
fueconorg-12821	49	25	frozen	frozen	ADJ
fueconorg-12821	49	26	meat	meat	NOUN
fueconorg-12821	49	27	products	product	NOUN
fueconorg-12821	49	28	(	(	PUNCT
fueconorg-12821	49	29	globaltrading	globaltrading	PROPN
fueconorg-12821	49	30	,	,	PUNCT
fueconorg-12821	49	31	ltd	ltd	PROPN
fueconorg-12821	49	32	.	.	PROPN
fueconorg-12821	49	33	)	)	PUNCT
fueconorg-12821	49	34	;	;	PUNCT
fueconorg-12821	49	35	and	and	CCONJ
fueconorg-12821	49	36	in	in	ADP
fueconorg-12821	49	37	the	the	DET
fueconorg-12821	49	38	distribution	distribution	NOUN
fueconorg-12821	49	39	of	of	ADP
fueconorg-12821	49	40	energy	energy	NOUN
fueconorg-12821	49	41	(	(	PUNCT
fueconorg-12821	49	42	power	power	NOUN
fueconorg-12821	49	43	trade	trade	NOUN
fueconorg-12821	49	44	,	,	PUNCT
fueconorg-12821	49	45	joint	joint	ADJ
fueconorg-12821	49	46	stock	stock	NOUN
fueconorg-12821	49	47	company	company	NOUN
fueconorg-12821	49	48	)	)	PUNCT
fueconorg-12821	49	49	.	.	PUNCT
fueconorg-12821	50	1	poultry	poultry	NOUN
fueconorg-12821	50	2	,	,	PUNCT
fueconorg-12821	50	3	j.s.c	j.s.c	PROPN
fueconorg-12821	50	4	.	.	PROPN
fueconorg-12821	50	5	,	,	PUNCT
fueconorg-12821	50	6	used	use	VERB
fueconorg-12821	50	7	false	false	ADJ
fueconorg-12821	50	8	accounting	accounting	NOUN
fueconorg-12821	50	9	documents	document	NOUN
fueconorg-12821	50	10	,	,	PUNCT
fueconorg-12821	50	11	charged	charge	VERB
fueconorg-12821	50	12	fictitious	fictitious	ADJ
fueconorg-12821	50	13	costs	cost	NOUN
fueconorg-12821	50	14	,	,	PUNCT
fueconorg-12821	50	15	abused	abuse	VERB
fueconorg-12821	50	16	value	value	NOUN
fueconorg-12821	50	17	added	add	VERB
fueconorg-12821	50	18	tax	tax	NOUN
fueconorg-12821	50	19	,	,	PUNCT
fueconorg-12821	50	20	and	and	CCONJ
fueconorg-12821	50	21	evaded	evade	VERB
fueconorg-12821	50	22	taxes	taxis	NOUN
fueconorg-12821	50	23	.	.	PUNCT
fueconorg-12821	51	1	globaltrading	globaltrade	VERB
fueconorg-12821	51	2	,	,	PUNCT
fueconorg-12821	51	3	ltd	ltd	PROPN
fueconorg-12821	51	4	.	.	PROPN
fueconorg-12821	51	5	engaged	engage	VERB
fueconorg-12821	51	6	in	in	ADP
fueconorg-12821	51	7	frozen	frozen	ADJ
fueconorg-12821	51	8	meat	meat	NOUN
fueconorg-12821	51	9	fraud	fraud	NOUN
fueconorg-12821	51	10	and	and	CCONJ
fueconorg-12821	51	11	failed	fail	VERB
fueconorg-12821	51	12	to	to	PART
fueconorg-12821	51	13	prepare	prepare	VERB
fueconorg-12821	51	14	financial	financial	ADJ
fueconorg-12821	51	15	statements	statement	NOUN
fueconorg-12821	51	16	.	.	PUNCT
fueconorg-12821	52	1	after	after	ADP
fueconorg-12821	52	2	an	an	DET
fueconorg-12821	52	3	increase	increase	NOUN
fueconorg-12821	52	4	in	in	ADP
fueconorg-12821	52	5	business	business	NOUN
fueconorg-12821	52	6	,	,	PUNCT
fueconorg-12821	52	7	power	power	NOUN
fueconorg-12821	52	8	trade	trade	NOUN
fueconorg-12821	52	9	,	,	PUNCT
fueconorg-12821	52	10	j.s.c	j.s.c	ADJ
fueconorg-12821	52	11	.	.	PROPN
fueconorg-12821	52	12	suddenly	suddenly	ADV
fueconorg-12821	52	13	ceased	cease	VERB
fueconorg-12821	52	14	operations	operation	NOUN
fueconorg-12821	52	15	and	and	CCONJ
fueconorg-12821	52	16	did	do	AUX
fueconorg-12821	52	17	not	not	PART
fueconorg-12821	52	18	pay	pay	VERB
fueconorg-12821	52	19	its	its	PRON
fueconorg-12821	52	20	liabilities	liability	NOUN
fueconorg-12821	52	21	.	.	PUNCT
fueconorg-12821	53	1	the	the	DET
fueconorg-12821	53	2	cases	case	NOUN
fueconorg-12821	53	3	of	of	ADP
fueconorg-12821	53	4	the	the	DET
fueconorg-12821	53	5	mentioned	mention	VERB
fueconorg-12821	53	6	companies	company	NOUN
fueconorg-12821	53	7	have	have	AUX
fueconorg-12821	53	8	been	be	AUX
fueconorg-12821	53	9	published	publish	VERB
fueconorg-12821	53	10	in	in	ADP
fueconorg-12821	53	11	the	the	DET
fueconorg-12821	53	12	print	print	NOUN
fueconorg-12821	53	13	media	medium	NOUN
fueconorg-12821	53	14	and	and	CCONJ
fueconorg-12821	53	15	the	the	DET
fueconorg-12821	53	16	company	company	NOUN
fueconorg-12821	53	17	names	name	NOUN
fueconorg-12821	53	18	have	have	AUX
fueconorg-12821	53	19	been	be	AUX
fueconorg-12821	53	20	changed	change	VERB
fueconorg-12821	53	21	.	.	PUNCT
fueconorg-12821	54	1	3.1	3.1	NUM
fueconorg-12821	54	2	.	.	PUNCT
fueconorg-12821	54	3	research	research	NOUN
fueconorg-12821	54	4	question	question	NOUN
fueconorg-12821	54	5	the	the	DET
fueconorg-12821	54	6	main	main	ADJ
fueconorg-12821	54	7	research	research	NOUN
fueconorg-12821	54	8	methods	method	NOUN
fueconorg-12821	54	9	were	be	AUX
fueconorg-12821	54	10	beneish	beneish	ADJ
fueconorg-12821	54	11	m	m	NOUN
fueconorg-12821	54	12	-	-	NOUN
fueconorg-12821	54	13	score	score	NOUN
fueconorg-12821	54	14	and	and	CCONJ
fueconorg-12821	54	15	benford	benford	NOUN
fueconorg-12821	54	16	's	's	PART
fueconorg-12821	54	17	law	law	NOUN
fueconorg-12821	54	18	.	.	PUNCT
fueconorg-12821	55	1	an	an	DET
fueconorg-12821	55	2	additional	additional	ADJ
fueconorg-12821	55	3	indicator	indicator	NOUN
fueconorg-12821	55	4	was	be	AUX
fueconorg-12821	55	5	the	the	DET
fueconorg-12821	55	6	quality	quality	NOUN
fueconorg-12821	55	7	of	of	ADP
fueconorg-12821	55	8	income	income	NOUN
fueconorg-12821	55	9	ratio	ratio	NOUN
fueconorg-12821	55	10	,	,	PUNCT
fueconorg-12821	55	11	which	which	PRON
fueconorg-12821	55	12	gives	give	VERB
fueconorg-12821	55	13	the	the	DET
fueconorg-12821	55	14	ratio	ratio	NOUN
fueconorg-12821	55	15	of	of	ADP
fueconorg-12821	55	16	cash	cash	NOUN
fueconorg-12821	55	17	flow	flow	NOUN
fueconorg-12821	55	18	from	from	ADP
fueconorg-12821	55	19	operating	operate	VERB
fueconorg-12821	55	20	activities	activity	NOUN
fueconorg-12821	55	21	with	with	ADP
fueconorg-12821	55	22	net	net	ADJ
fueconorg-12821	55	23	income	income	NOUN
fueconorg-12821	55	24	.	.	PUNCT
fueconorg-12821	56	1	three	three	NUM
fueconorg-12821	56	2	mentioned	mention	VERB
fueconorg-12821	56	3	methods	method	NOUN
fueconorg-12821	56	4	were	be	AUX
fueconorg-12821	56	5	supposed	suppose	VERB
fueconorg-12821	56	6	to	to	PART
fueconorg-12821	56	7	help	help	VERB
fueconorg-12821	56	8	detect	detect	VERB
fueconorg-12821	56	9	the	the	DET
fueconorg-12821	56	10	manipulation	manipulation	NOUN
fueconorg-12821	56	11	of	of	ADP
fueconorg-12821	56	12	accounting	accounting	NOUN
fueconorg-12821	56	13	data	datum	NOUN
fueconorg-12821	56	14	.	.	PUNCT
fueconorg-12821	57	1	the	the	DET
fueconorg-12821	57	2	analyzed	analyze	VERB
fueconorg-12821	57	3	data	datum	NOUN
fueconorg-12821	57	4	related	relate	VERB
fueconorg-12821	57	5	to	to	ADP
fueconorg-12821	57	6	three	three	NUM
fueconorg-12821	57	7	companies	company	NOUN
fueconorg-12821	57	8	that	that	PRON
fueconorg-12821	57	9	were	be	AUX
fueconorg-12821	57	10	revealed	reveal	VERB
fueconorg-12821	57	11	as	as	ADP
fueconorg-12821	57	12	tax	tax	NOUN
fueconorg-12821	57	13	fraudsters	fraudster	NOUN
fueconorg-12821	57	14	.	.	PUNCT
fueconorg-12821	58	1	it	it	PRON
fueconorg-12821	58	2	was	be	AUX
fueconorg-12821	58	3	investigated	investigate	VERB
fueconorg-12821	58	4	whether	whether	SCONJ
fueconorg-12821	58	5	these	these	DET
fueconorg-12821	58	6	companies	company	NOUN
fueconorg-12821	58	7	also	also	ADV
fueconorg-12821	58	8	manipulated	manipulate	VERB
fueconorg-12821	58	9	accounting	accounting	NOUN
fueconorg-12821	58	10	data	datum	NOUN
fueconorg-12821	58	11	.	.	PUNCT
fueconorg-12821	59	1	based	base	VERB
fueconorg-12821	59	2	on	on	ADP
fueconorg-12821	59	3	this	this	DET
fueconorg-12821	59	4	starting	starting	NOUN
fueconorg-12821	59	5	point	point	NOUN
fueconorg-12821	59	6	,	,	PUNCT
fueconorg-12821	59	7	the	the	DET
fueconorg-12821	59	8	research	research	NOUN
fueconorg-12821	59	9	question	question	NOUN
fueconorg-12821	59	10	was	be	AUX
fueconorg-12821	59	11	set	set	VERB
fueconorg-12821	59	12	:	:	PUNCT
fueconorg-12821	59	13	rq	rq	X
fueconorg-12821	59	14	:	:	PUNCT
fueconorg-12821	59	15	do	do	AUX
fueconorg-12821	59	16	the	the	DET
fueconorg-12821	59	17	mentioned	mention	VERB
fueconorg-12821	59	18	methods	method	NOUN
fueconorg-12821	59	19	detect	detect	VERB
fueconorg-12821	59	20	the	the	DET
fueconorg-12821	59	21	manipulation	manipulation	NOUN
fueconorg-12821	59	22	of	of	ADP
fueconorg-12821	59	23	accounting	accounting	NOUN
fueconorg-12821	59	24	data	datum	NOUN
fueconorg-12821	59	25	?	?	PUNCT
fueconorg-12821	60	1	in	in	ADP
fueconorg-12821	60	2	this	this	DET
fueconorg-12821	60	3	sense	sense	NOUN
fueconorg-12821	60	4	,	,	PUNCT
fueconorg-12821	60	5	at	at	ADV
fueconorg-12821	60	6	least	least	ADJ
fueconorg-12821	60	7	one	one	NUM
fueconorg-12821	60	8	of	of	ADP
fueconorg-12821	60	9	the	the	DET
fueconorg-12821	60	10	three	three	NUM
fueconorg-12821	60	11	methods	method	NOUN
fueconorg-12821	60	12	should	should	AUX
fueconorg-12821	60	13	reveal	reveal	VERB
fueconorg-12821	60	14	the	the	DET
fueconorg-12821	60	15	manipulation	manipulation	NOUN
fueconorg-12821	60	16	of	of	ADP
fueconorg-12821	60	17	accounting	accounting	NOUN
fueconorg-12821	60	18	data	datum	NOUN
fueconorg-12821	60	19	.	.	PUNCT
fueconorg-12821	61	1	the	the	DET
fueconorg-12821	61	2	hypothesis	hypothesis	NOUN
fueconorg-12821	61	3	is	be	AUX
fueconorg-12821	61	4	set	set	VERB
fueconorg-12821	61	5	:	:	PUNCT
fueconorg-12821	61	6	hypothesis	hypothesis	NOUN
fueconorg-12821	61	7	1	1	NUM
fueconorg-12821	61	8	:	:	PUNCT
fueconorg-12821	61	9	at	at	ADV
fueconorg-12821	61	10	least	least	ADJ
fueconorg-12821	61	11	one	one	NUM
fueconorg-12821	61	12	of	of	ADP
fueconorg-12821	61	13	the	the	DET
fueconorg-12821	61	14	three	three	NUM
fueconorg-12821	61	15	methods	method	NOUN
fueconorg-12821	61	16	helped	help	VERB
fueconorg-12821	61	17	to	to	PART
fueconorg-12821	61	18	reveal	reveal	VERB
fueconorg-12821	61	19	the	the	DET
fueconorg-12821	61	20	manipulation	manipulation	NOUN
fueconorg-12821	61	21	of	of	ADP
fueconorg-12821	61	22	accounting	accounting	NOUN
fueconorg-12821	61	23	data	datum	NOUN
fueconorg-12821	61	24	.	.	PUNCT
fueconorg-12821	62	1	3.2	3.2	NUM
fueconorg-12821	62	2	.	.	PUNCT
fueconorg-12821	62	3	beneish	beneish	PROPN
fueconorg-12821	62	4	m	m	NOUN
fueconorg-12821	62	5	-	-	NOUN
fueconorg-12821	62	6	score	score	VERB
fueconorg-12821	62	7	the	the	DET
fueconorg-12821	62	8	beneish	beneish	ADJ
fueconorg-12821	62	9	m	m	PROPN
fueconorg-12821	62	10	-	-	PUNCT
fueconorg-12821	62	11	score	score	NOUN
fueconorg-12821	62	12	mathematical	mathematical	ADJ
fueconorg-12821	62	13	model	model	NOUN
fueconorg-12821	62	14	is	be	AUX
fueconorg-12821	62	15	used	use	VERB
fueconorg-12821	62	16	for	for	ADP
fueconorg-12821	62	17	financial	financial	ADJ
fueconorg-12821	62	18	models	model	NOUN
fueconorg-12821	62	19	.	.	PUNCT
fueconorg-12821	63	1	it	it	PRON
fueconorg-12821	63	2	contains	contain	VERB
fueconorg-12821	63	3	eight	eight	NUM
fueconorg-12821	63	4	variables	variable	NOUN
fueconorg-12821	63	5	to	to	PART
fueconorg-12821	63	6	detect	detect	VERB
fueconorg-12821	63	7	possible	possible	ADJ
fueconorg-12821	63	8	data	datum	NOUN
fueconorg-12821	63	9	manipulation	manipulation	NOUN
fueconorg-12821	63	10	.	.	PUNCT
fueconorg-12821	64	1	the	the	DET
fueconorg-12821	64	2	model	model	NOUN
fueconorg-12821	64	3	contains	contain	VERB
fueconorg-12821	64	4	indicators	indicator	NOUN
fueconorg-12821	64	5	with	with	ADP
fueconorg-12821	64	6	variables	variable	NOUN
fueconorg-12821	64	7	(	(	PUNCT
fueconorg-12821	64	8	beneish	beneish	ADJ
fueconorg-12821	64	9	,	,	PUNCT
fueconorg-12821	64	10	1999	1999	NUM
fueconorg-12821	64	11	):	):	PUNCT
fueconorg-12821	64	12	1	1	NUM
fueconorg-12821	64	13	.	.	NUM
fueconorg-12821	64	14	days	day	NOUN
fueconorg-12821	64	15	’	'	PUNCT
fueconorg-12821	64	16	sales	sale	NOUN
fueconorg-12821	64	17	in	in	ADP
fueconorg-12821	64	18	receivable	receivable	ADJ
fueconorg-12821	64	19	index	index	NOUN
fueconorg-12821	64	20	(	(	PUNCT
fueconorg-12821	64	21	dsri	dsri	ADJ
fueconorg-12821	64	22	):	):	PUNCT
fueconorg-12821	64	23	index	index	NOUN
fueconorg-12821	64	24	of	of	ADP
fueconorg-12821	64	25	the	the	DET
fueconorg-12821	64	26	ratio	ratio	NOUN
fueconorg-12821	64	27	of	of	ADP
fueconorg-12821	64	28	receivables	receivables	NOUN
fueconorg-12821	64	29	to	to	ADP
fueconorg-12821	64	30	sales	sale	NOUN
fueconorg-12821	64	31	in	in	ADP
fueconorg-12821	64	32	the	the	DET
fueconorg-12821	64	33	ratio	ratio	NOUN
fueconorg-12821	64	34	of	of	ADP
fueconorg-12821	64	35	periods	period	NOUN
fueconorg-12821	64	36	t	t	PROPN
fueconorg-12821	64	37	and	and	CCONJ
fueconorg-12821	64	38	t-1	t-1	PROPN
fueconorg-12821	64	39	.	.	PUNCT
fueconorg-12821	65	1	large	large	ADJ
fueconorg-12821	65	2	increase	increase	NOUN
fueconorg-12821	65	3	in	in	ADP
fueconorg-12821	65	4	the	the	DET
fueconorg-12821	65	5	dsri	dsri	NOUN
fueconorg-12821	65	6	could	could	AUX
fueconorg-12821	65	7	suggest	suggest	VERB
fueconorg-12821	65	8	revenue	revenue	NOUN
fueconorg-12821	65	9	manipulation	manipulation	NOUN
fueconorg-12821	65	10	.	.	PUNCT
fueconorg-12821	66	1	2	2	X
fueconorg-12821	66	2	.	.	X
fueconorg-12821	66	3	gross	gross	ADJ
fueconorg-12821	66	4	margin	margin	NOUN
fueconorg-12821	66	5	index	index	NOUN
fueconorg-12821	66	6	(	(	PUNCT
fueconorg-12821	66	7	gmi	gmi	PROPN
fueconorg-12821	66	8	):	):	PUNCT
fueconorg-12821	66	9	gross	gross	ADJ
fueconorg-12821	66	10	margin	margin	NOUN
fueconorg-12821	66	11	index	index	NOUN
fueconorg-12821	66	12	as	as	ADP
fueconorg-12821	66	13	the	the	DET
fueconorg-12821	66	14	ratio	ratio	NOUN
fueconorg-12821	66	15	of	of	ADP
fueconorg-12821	66	16	sales	sale	NOUN
fueconorg-12821	66	17	margin	margin	NOUN
fueconorg-12821	66	18	in	in	ADP
fueconorg-12821	66	19	period	period	NOUN
fueconorg-12821	66	20	t-1	t-1	PROPN
fueconorg-12821	66	21	and	and	CCONJ
fueconorg-12821	66	22	t.	t.	NOUN
fueconorg-12821	66	23	if	if	SCONJ
fueconorg-12821	66	24	the	the	DET
fueconorg-12821	66	25	result	result	NOUN
fueconorg-12821	66	26	is	be	AUX
fueconorg-12821	66	27	more	more	ADJ
fueconorg-12821	66	28	than	than	ADP
fueconorg-12821	66	29	1	1	NUM
fueconorg-12821	66	30	,	,	PUNCT
fueconorg-12821	66	31	it	it	PRON
fueconorg-12821	66	32	indicates	indicate	VERB
fueconorg-12821	66	33	earnings	earning	NOUN
fueconorg-12821	66	34	manipulation	manipulation	NOUN
fueconorg-12821	66	35	.	.	PUNCT
fueconorg-12821	67	1	such	such	ADJ
fueconorg-12821	67	2	deterioration	deterioration	NOUN
fueconorg-12821	67	3	is	be	AUX
fueconorg-12821	67	4	a	a	DET
fueconorg-12821	67	5	signal	signal	NOUN
fueconorg-12821	67	6	for	for	ADP
fueconorg-12821	67	7	possible	possible	ADJ
fueconorg-12821	67	8	earnings	earning	NOUN
fueconorg-12821	67	9	manipulation	manipulation	NOUN
fueconorg-12821	67	10	.	.	PUNCT
fueconorg-12821	68	1	3	3	X
fueconorg-12821	68	2	.	.	X
fueconorg-12821	68	3	asset	asset	NOUN
fueconorg-12821	68	4	quality	quality	NOUN
fueconorg-12821	68	5	index	index	NOUN
fueconorg-12821	68	6	(	(	PUNCT
fueconorg-12821	68	7	aqi	aqi	PROPN
fueconorg-12821	68	8	):	):	PUNCT
fueconorg-12821	68	9	index	index	NOUN
fueconorg-12821	68	10	of	of	ADP
fueconorg-12821	68	11	adjusted	adjust	VERB
fueconorg-12821	68	12	assets	asset	NOUN
fueconorg-12821	68	13	to	to	PART
fueconorg-12821	68	14	total	total	VERB
fueconorg-12821	68	15	assets	asset	NOUN
fueconorg-12821	68	16	in	in	ADP
fueconorg-12821	68	17	period	period	NOUN
fueconorg-12821	68	18	t	t	PROPN
fueconorg-12821	68	19	to	to	ADP
fueconorg-12821	68	20	period	period	NOUN
fueconorg-12821	68	21	t-1	t-1	PROPN
fueconorg-12821	68	22	.	.	PUNCT
fueconorg-12821	69	1	if	if	SCONJ
fueconorg-12821	69	2	aqi	aqi	PROPN
fueconorg-12821	69	3	is	be	AUX
fueconorg-12821	69	4	more	more	ADJ
fueconorg-12821	69	5	than	than	ADP
fueconorg-12821	69	6	1	1	NUM
fueconorg-12821	69	7	,	,	PUNCT
fueconorg-12821	69	8	the	the	DET
fueconorg-12821	69	9	company	company	NOUN
fueconorg-12821	69	10	has	have	VERB
fueconorg-12821	69	11	more	more	ADJ
fueconorg-12821	69	12	deferrals	deferral	NOUN
fueconorg-12821	69	13	and	and	CCONJ
fueconorg-12821	69	14	it	it	PRON
fueconorg-12821	69	15	indicates	indicate	VERB
fueconorg-12821	69	16	earnings	earning	NOUN
fueconorg-12821	69	17	manipulations	manipulation	NOUN
fueconorg-12821	69	18	.	.	PUNCT
fueconorg-12821	70	1	4	4	X
fueconorg-12821	70	2	.	.	X
fueconorg-12821	70	3	sales	sale	NOUN
fueconorg-12821	70	4	growth	growth	NOUN
fueconorg-12821	70	5	index	index	NOUN
fueconorg-12821	70	6	(	(	PUNCT
fueconorg-12821	70	7	sgi	sgi	NOUN
fueconorg-12821	70	8	):	):	PUNCT
fueconorg-12821	70	9	index	index	NOUN
fueconorg-12821	70	10	of	of	ADP
fueconorg-12821	70	11	sales	sale	NOUN
fueconorg-12821	70	12	growth	growth	NOUN
fueconorg-12821	70	13	.	.	PUNCT
fueconorg-12821	71	1	beneish	beneish	PROPN
fueconorg-12821	71	2	(	(	PUNCT
fueconorg-12821	71	3	1999	1999	NUM
fueconorg-12821	71	4	)	)	PUNCT
fueconorg-12821	71	5	foresaw	foresaw	VERB
fueconorg-12821	71	6	a	a	DET
fueconorg-12821	71	7	positive	positive	ADJ
fueconorg-12821	71	8	relationship	relationship	NOUN
fueconorg-12821	71	9	between	between	ADP
fueconorg-12821	71	10	sgi	sgi	NOUN
fueconorg-12821	71	11	and	and	CCONJ
fueconorg-12821	71	12	earnings	earning	NOUN
fueconorg-12821	71	13	manipulation	manipulation	NOUN
fueconorg-12821	71	14	.	.	PUNCT
fueconorg-12821	72	1	5	5	X
fueconorg-12821	72	2	.	.	X
fueconorg-12821	72	3	depreciation	depreciation	NOUN
fueconorg-12821	72	4	index	index	NOUN
fueconorg-12821	72	5	(	(	PUNCT
fueconorg-12821	72	6	depi	depi	PROPN
fueconorg-12821	72	7	):	):	PUNCT
fueconorg-12821	72	8	index	index	NOUN
fueconorg-12821	72	9	of	of	ADP
fueconorg-12821	72	10	the	the	DET
fueconorg-12821	72	11	share	share	NOUN
fueconorg-12821	72	12	of	of	ADP
fueconorg-12821	72	13	adjusted	adjust	VERB
fueconorg-12821	72	14	depreciation	depreciation	NOUN
fueconorg-12821	72	15	for	for	ADP
fueconorg-12821	72	16	period	period	NOUN
fueconorg-12821	72	17	t-1	t-1	PROPN
fueconorg-12821	72	18	to	to	PART
fueconorg-12821	72	19	period	period	NOUN
fueconorg-12821	72	20	t.	t.	PROPN
fueconorg-12821	72	21	the	the	DET
fueconorg-12821	72	22	result	result	NOUN
fueconorg-12821	72	23	of	of	ADP
fueconorg-12821	72	24	more	more	ADJ
fueconorg-12821	72	25	than	than	ADP
fueconorg-12821	72	26	1	1	NUM
fueconorg-12821	72	27	shows	show	VERB
fueconorg-12821	72	28	probability	probability	NOUN
fueconorg-12821	72	29	of	of	ADP
fueconorg-12821	72	30	manipulation	manipulation	NOUN
fueconorg-12821	72	31	to	to	PART
fueconorg-12821	72	32	increase	increase	VERB
fueconorg-12821	72	33	profit	profit	NOUN
fueconorg-12821	72	34	.	.	PUNCT
fueconorg-12821	73	1	178	178	NUM
fueconorg-12821	73	2	r.	r.	PROPN
fueconorg-12821	73	3	tušan	tušan	PROPN
fueconorg-12821	73	4	6	6	NUM
fueconorg-12821	73	5	.	.	PUNCT
fueconorg-12821	74	1	sales	sale	NOUN
fueconorg-12821	74	2	,	,	PUNCT
fueconorg-12821	74	3	general	general	ADJ
fueconorg-12821	74	4	,	,	PUNCT
fueconorg-12821	74	5	and	and	CCONJ
fueconorg-12821	74	6	administrative	administrative	ADJ
fueconorg-12821	74	7	expenses	expense	NOUN
fueconorg-12821	74	8	index	index	NOUN
fueconorg-12821	74	9	(	(	PUNCT
fueconorg-12821	74	10	sgai	sgai	PROPN
fueconorg-12821	74	11	):	):	PUNCT
fueconorg-12821	74	12	index	index	NOUN
fueconorg-12821	74	13	of	of	ADP
fueconorg-12821	74	14	the	the	DET
fueconorg-12821	74	15	ratio	ratio	NOUN
fueconorg-12821	74	16	of	of	ADP
fueconorg-12821	74	17	sga	sga	PROPN
fueconorg-12821	74	18	expenses	expense	NOUN
fueconorg-12821	74	19	to	to	ADP
fueconorg-12821	74	20	sales	sale	NOUN
fueconorg-12821	74	21	,	,	PUNCT
fueconorg-12821	74	22	period	period	NOUN
fueconorg-12821	74	23	t	t	PROPN
fueconorg-12821	74	24	to	to	ADP
fueconorg-12821	74	25	period	period	PROPN
fueconorg-12821	74	26	t-1	t-1	PROPN
fueconorg-12821	74	27	.	.	PUNCT
fueconorg-12821	75	1	beneish	beneish	PROPN
fueconorg-12821	75	2	(	(	PUNCT
fueconorg-12821	75	3	1999	1999	NUM
fueconorg-12821	75	4	)	)	PUNCT
fueconorg-12821	75	5	assumed	assume	VERB
fueconorg-12821	75	6	the	the	DET
fueconorg-12821	75	7	growth	growth	NOUN
fueconorg-12821	75	8	of	of	ADP
fueconorg-12821	75	9	sgai	sgai	NOUN
fueconorg-12821	75	10	as	as	ADP
fueconorg-12821	75	11	a	a	DET
fueconorg-12821	75	12	signal	signal	NOUN
fueconorg-12821	75	13	of	of	ADP
fueconorg-12821	75	14	the	the	DET
fueconorg-12821	75	15	probability	probability	NOUN
fueconorg-12821	75	16	of	of	ADP
fueconorg-12821	75	17	manipulation	manipulation	NOUN
fueconorg-12821	75	18	.	.	PUNCT
fueconorg-12821	76	1	7	7	X
fueconorg-12821	76	2	.	.	X
fueconorg-12821	76	3	leverage	leverage	NOUN
fueconorg-12821	76	4	index	index	NOUN
fueconorg-12821	76	5	(	(	PUNCT
fueconorg-12821	76	6	lvgi	lvgi	NOUN
fueconorg-12821	76	7	):	):	PUNCT
fueconorg-12821	76	8	leverage	leverage	NOUN
fueconorg-12821	76	9	index	index	NOUN
fueconorg-12821	76	10	of	of	ADP
fueconorg-12821	76	11	total	total	ADJ
fueconorg-12821	76	12	debts	debt	NOUN
fueconorg-12821	76	13	to	to	ADP
fueconorg-12821	76	14	total	total	ADJ
fueconorg-12821	76	15	assets	asset	NOUN
fueconorg-12821	76	16	,	,	PUNCT
fueconorg-12821	76	17	in	in	ADP
fueconorg-12821	76	18	period	period	NOUN
fueconorg-12821	76	19	t	t	PROPN
fueconorg-12821	76	20	to	to	ADP
fueconorg-12821	76	21	period	period	PROPN
fueconorg-12821	76	22	t-1	t-1	PROPN
fueconorg-12821	76	23	.	.	PUNCT
fueconorg-12821	77	1	index	index	NOUN
fueconorg-12821	77	2	more	more	ADJ
fueconorg-12821	77	3	than	than	ADP
fueconorg-12821	77	4	1	1	NUM
fueconorg-12821	77	5	means	mean	VERB
fueconorg-12821	77	6	more	more	ADJ
fueconorg-12821	77	7	debt	debt	NOUN
fueconorg-12821	77	8	covenants	covenant	NOUN
fueconorg-12821	77	9	for	for	ADP
fueconorg-12821	77	10	possible	possible	ADJ
fueconorg-12821	77	11	earning	earning	NOUN
fueconorg-12821	77	12	manipulation	manipulation	NOUN
fueconorg-12821	77	13	.	.	PUNCT
fueconorg-12821	78	1	8	8	NUM
fueconorg-12821	78	2	.	.	X
fueconorg-12821	78	3	total	total	ADJ
fueconorg-12821	78	4	accruals	accrual	NOUN
fueconorg-12821	78	5	to	to	ADP
fueconorg-12821	78	6	total	total	ADJ
fueconorg-12821	78	7	assets	asset	NOUN
fueconorg-12821	78	8	(	(	PUNCT
fueconorg-12821	78	9	tata	tata	NOUN
fueconorg-12821	78	10	):	):	PUNCT
fueconorg-12821	78	11	total	total	ADJ
fueconorg-12821	78	12	accrual	accrual	ADJ
fueconorg-12821	78	13	amounts	amount	NOUN
fueconorg-12821	78	14	to	to	ADP
fueconorg-12821	78	15	total	total	ADJ
fueconorg-12821	78	16	assets	asset	NOUN
fueconorg-12821	78	17	.	.	PUNCT
fueconorg-12821	79	1	growth	growth	NOUN
fueconorg-12821	79	2	in	in	ADP
fueconorg-12821	79	3	accruals	accrual	NOUN
fueconorg-12821	79	4	could	could	AUX
fueconorg-12821	79	5	lead	lead	VERB
fueconorg-12821	79	6	to	to	ADP
fueconorg-12821	79	7	possible	possible	ADJ
fueconorg-12821	79	8	earnings	earning	NOUN
fueconorg-12821	79	9	manipulations	manipulation	NOUN
fueconorg-12821	79	10	.	.	PUNCT
fueconorg-12821	80	1	an	an	DET
fueconorg-12821	80	2	m	m	NOUN
fueconorg-12821	80	3	-	-	NOUN
fueconorg-12821	80	4	score	score	NOUN
fueconorg-12821	80	5	less	less	ADJ
fueconorg-12821	80	6	than	than	ADP
fueconorg-12821	80	7	-2.22	-2.22	PRON
fueconorg-12821	80	8	(	(	PUNCT
fueconorg-12821	80	9	threshold	threshold	NOUN
fueconorg-12821	80	10	)	)	PUNCT
fueconorg-12821	80	11	indicates	indicate	VERB
fueconorg-12821	80	12	that	that	SCONJ
fueconorg-12821	80	13	the	the	DET
fueconorg-12821	80	14	company	company	NOUN
fueconorg-12821	80	15	will	will	AUX
fueconorg-12821	80	16	not	not	PART
fueconorg-12821	80	17	be	be	AUX
fueconorg-12821	80	18	a	a	DET
fueconorg-12821	80	19	manipulator	manipulator	NOUN
fueconorg-12821	80	20	,	,	PUNCT
fueconorg-12821	80	21	and	and	CCONJ
fueconorg-12821	80	22	an	an	DET
fueconorg-12821	80	23	m	m	NOUN
fueconorg-12821	80	24	-	-	NOUN
fueconorg-12821	80	25	score	score	NOUN
fueconorg-12821	80	26	greater	great	ADJ
fueconorg-12821	80	27	than	than	SCONJ
fueconorg-12821	80	28	-2.22	-2.22	PRON
fueconorg-12821	80	29	indicates	indicate	VERB
fueconorg-12821	80	30	that	that	SCONJ
fueconorg-12821	80	31	the	the	DET
fueconorg-12821	80	32	company	company	NOUN
fueconorg-12821	80	33	is	be	AUX
fueconorg-12821	80	34	likely	likely	ADJ
fueconorg-12821	80	35	to	to	PART
fueconorg-12821	80	36	be	be	AUX
fueconorg-12821	80	37	a	a	DET
fueconorg-12821	80	38	manipulator	manipulator	NOUN
fueconorg-12821	80	39	of	of	ADP
fueconorg-12821	80	40	accounting	accounting	NOUN
fueconorg-12821	80	41	data	datum	NOUN
fueconorg-12821	80	42	(	(	PUNCT
fueconorg-12821	80	43	goel	goel	PROPN
fueconorg-12821	80	44	,	,	PUNCT
fueconorg-12821	80	45	2014	2014	NUM
fueconorg-12821	80	46	)	)	PUNCT
fueconorg-12821	80	47	.	.	PUNCT
fueconorg-12821	81	1	tarjo	tarjo	PROPN
fueconorg-12821	81	2	&	&	CCONJ
fueconorg-12821	81	3	herawati	herawati	PROPN
fueconorg-12821	81	4	(	(	PUNCT
fueconorg-12821	81	5	2015	2015	NUM
fueconorg-12821	81	6	)	)	PUNCT
fueconorg-12821	81	7	observed	observe	VERB
fueconorg-12821	81	8	the	the	DET
fueconorg-12821	81	9	use	use	NOUN
fueconorg-12821	81	10	of	of	ADP
fueconorg-12821	81	11	beneish	beneish	ADJ
fueconorg-12821	81	12	m	m	PROPN
fueconorg-12821	81	13	-	-	NOUN
fueconorg-12821	81	14	score	score	NOUN
fueconorg-12821	81	15	which	which	PRON
fueconorg-12821	81	16	was	be	AUX
fueconorg-12821	81	17	generally	generally	ADV
fueconorg-12821	81	18	confirmed	confirm	VERB
fueconorg-12821	81	19	,	,	PUNCT
fueconorg-12821	81	20	but	but	CCONJ
fueconorg-12821	81	21	with	with	ADP
fueconorg-12821	81	22	a	a	DET
fueconorg-12821	81	23	caveat	caveat	NOUN
fueconorg-12821	81	24	.	.	PUNCT
fueconorg-12821	82	1	they	they	PRON
fueconorg-12821	82	2	found	find	VERB
fueconorg-12821	82	3	out	out	ADP
fueconorg-12821	82	4	that	that	SCONJ
fueconorg-12821	82	5	out	out	ADP
fueconorg-12821	82	6	of	of	ADP
fueconorg-12821	82	7	eight	eight	NUM
fueconorg-12821	82	8	indicators	indicator	NOUN
fueconorg-12821	82	9	,	,	PUNCT
fueconorg-12821	82	10	financial	financial	ADJ
fueconorg-12821	82	11	fraud	fraud	NOUN
fueconorg-12821	82	12	was	be	AUX
fueconorg-12821	82	13	revealed	reveal	VERB
fueconorg-12821	82	14	by	by	ADP
fueconorg-12821	82	15	five	five	NUM
fueconorg-12821	82	16	significant	significant	ADJ
fueconorg-12821	82	17	indicators	indicator	NOUN
fueconorg-12821	82	18	(	(	PUNCT
fueconorg-12821	82	19	gmi	gmi	PROPN
fueconorg-12821	82	20	,	,	PUNCT
fueconorg-12821	82	21	depi	depi	PROPN
fueconorg-12821	82	22	,	,	PUNCT
fueconorg-12821	82	23	sgai	sgai	PROPN
fueconorg-12821	82	24	,	,	PUNCT
fueconorg-12821	82	25	sgi	sgi	PROPN
fueconorg-12821	82	26	,	,	PUNCT
fueconorg-12821	82	27	tata	tata	PROPN
fueconorg-12821	82	28	)	)	PUNCT
fueconorg-12821	82	29	.	.	PUNCT
fueconorg-12821	83	1	the	the	DET
fueconorg-12821	83	2	remaining	remain	VERB
fueconorg-12821	83	3	three	three	NUM
fueconorg-12821	83	4	indicators	indicator	NOUN
fueconorg-12821	83	5	(	(	PUNCT
fueconorg-12821	83	6	dsri	dsri	ADJ
fueconorg-12821	83	7	,	,	PUNCT
fueconorg-12821	83	8	aqi	aqi	PROPN
fueconorg-12821	83	9	,	,	PUNCT
fueconorg-12821	83	10	lvgi	lvgi	NOUN
fueconorg-12821	83	11	)	)	PUNCT
fueconorg-12821	83	12	were	be	AUX
fueconorg-12821	83	13	not	not	PART
fueconorg-12821	83	14	significant	significant	ADJ
fueconorg-12821	83	15	(	(	PUNCT
fueconorg-12821	83	16	p.	p.	NOUN
fueconorg-12821	83	17	928	928	NUM
fueconorg-12821	83	18	)	)	PUNCT
fueconorg-12821	83	19	.	.	PUNCT
fueconorg-12821	84	1	the	the	DET
fueconorg-12821	84	2	modification	modification	NOUN
fueconorg-12821	84	3	of	of	ADP
fueconorg-12821	84	4	beneish	beneish	PROPN
fueconorg-12821	84	5	's	's	PART
fueconorg-12821	84	6	m	m	NOUN
fueconorg-12821	84	7	-	-	NOUN
fueconorg-12821	84	8	score	score	NOUN
fueconorg-12821	84	9	for	for	ADP
fueconorg-12821	84	10	the	the	DET
fueconorg-12821	84	11	purpose	purpose	NOUN
fueconorg-12821	84	12	of	of	ADP
fueconorg-12821	84	13	revealing	reveal	VERB
fueconorg-12821	84	14	earnings	earning	NOUN
fueconorg-12821	84	15	management	management	NOUN
fueconorg-12821	84	16	was	be	AUX
fueconorg-12821	84	17	implemented	implement	VERB
fueconorg-12821	84	18	by	by	ADP
fueconorg-12821	84	19	narsa	narsa	PROPN
fueconorg-12821	84	20	et	et	PROPN
fueconorg-12821	84	21	al	al	PROPN
fueconorg-12821	84	22	.	.	PROPN
fueconorg-12821	85	1	(	(	PUNCT
fueconorg-12821	85	2	2023	2023	NUM
fueconorg-12821	85	3	)	)	PUNCT
fueconorg-12821	85	4	.	.	PUNCT
fueconorg-12821	86	1	of	of	ADP
fueconorg-12821	86	2	the	the	DET
fueconorg-12821	86	3	eight	eight	NUM
fueconorg-12821	86	4	indicators	indicator	NOUN
fueconorg-12821	86	5	of	of	ADP
fueconorg-12821	86	6	the	the	DET
fueconorg-12821	86	7	classic	classic	ADJ
fueconorg-12821	86	8	beneish	beneish	ADJ
fueconorg-12821	86	9	relationship	relationship	NOUN
fueconorg-12821	86	10	,	,	PUNCT
fueconorg-12821	86	11	they	they	PRON
fueconorg-12821	86	12	kept	keep	VERB
fueconorg-12821	86	13	five	five	NUM
fueconorg-12821	86	14	(	(	PUNCT
fueconorg-12821	86	15	gmi	gmi	PROPN
fueconorg-12821	86	16	,	,	PUNCT
fueconorg-12821	86	17	sgi	sgi	PROPN
fueconorg-12821	86	18	,	,	PUNCT
fueconorg-12821	86	19	depi	depi	PROPN
fueconorg-12821	86	20	,	,	PUNCT
fueconorg-12821	86	21	sgai	sgai	PROPN
fueconorg-12821	86	22	,	,	PUNCT
fueconorg-12821	86	23	tata	tata	PROPN
fueconorg-12821	86	24	)	)	PUNCT
fueconorg-12821	86	25	and	and	CCONJ
fueconorg-12821	86	26	added	add	VERB
fueconorg-12821	86	27	four	four	NUM
fueconorg-12821	86	28	:	:	SYM
fueconorg-12821	86	29	1	1	NUM
fueconorg-12821	86	30	/	/	SYM
fueconorg-12821	86	31	cat	cat	NOUN
fueconorg-12821	86	32	(	(	PUNCT
fueconorg-12821	86	33	current	current	ADJ
fueconorg-12821	86	34	assets	asset	NOUN
fueconorg-12821	86	35	turnover	turnover	NOUN
fueconorg-12821	86	36	)	)	PUNCT
fueconorg-12821	86	37	,	,	PUNCT
fueconorg-12821	86	38	far	far	ADV
fueconorg-12821	86	39	(	(	PUNCT
fueconorg-12821	86	40	fixed	fix	VERB
fueconorg-12821	86	41	assets	asset	NOUN
fueconorg-12821	86	42	ratio	ratio	NOUN
fueconorg-12821	86	43	)	)	PUNCT
fueconorg-12821	86	44	,	,	PUNCT
fueconorg-12821	86	45	ec	ec	PROPN
fueconorg-12821	86	46	(	(	PUNCT
fueconorg-12821	86	47	equity	equity	NOUN
fueconorg-12821	86	48	concentration	concentration	NOUN
fueconorg-12821	86	49	)	)	PUNCT
fueconorg-12821	86	50	,	,	PUNCT
fueconorg-12821	86	51	ao	ao	PROPN
fueconorg-12821	86	52	(	(	PUNCT
fueconorg-12821	86	53	audit	audit	NOUN
fueconorg-12821	86	54	opinion	opinion	NOUN
fueconorg-12821	86	55	)	)	PUNCT
fueconorg-12821	86	56	.	.	PUNCT
fueconorg-12821	87	1	the	the	DET
fueconorg-12821	87	2	authors	author	NOUN
fueconorg-12821	87	3	found	find	VERB
fueconorg-12821	87	4	that	that	SCONJ
fueconorg-12821	87	5	out	out	ADP
fueconorg-12821	87	6	of	of	ADP
fueconorg-12821	87	7	a	a	DET
fueconorg-12821	87	8	sample	sample	NOUN
fueconorg-12821	87	9	of	of	ADP
fueconorg-12821	87	10	284	284	NUM
fueconorg-12821	87	11	companies	company	NOUN
fueconorg-12821	87	12	,	,	PUNCT
fueconorg-12821	87	13	half	half	NOUN
fueconorg-12821	87	14	of	of	ADP
fueconorg-12821	87	15	them	they	PRON
fueconorg-12821	87	16	are	be	AUX
fueconorg-12821	87	17	moving	move	VERB
fueconorg-12821	87	18	towards	towards	ADP
fueconorg-12821	87	19	data	datum	NOUN
fueconorg-12821	87	20	manipulation	manipulation	NOUN
fueconorg-12821	87	21	and	and	CCONJ
fueconorg-12821	87	22	earnings	earning	NOUN
fueconorg-12821	87	23	management	management	NOUN
fueconorg-12821	87	24	(	(	PUNCT
fueconorg-12821	87	25	p.	p.	NOUN
fueconorg-12821	87	26	11	11	NUM
fueconorg-12821	87	27	)	)	PUNCT
fueconorg-12821	87	28	.	.	PUNCT
fueconorg-12821	88	1	ramírez	ramírez	PROPN
fueconorg-12821	88	2	et	et	PROPN
fueconorg-12821	88	3	al	al	PROPN
fueconorg-12821	88	4	.	.	PROPN
fueconorg-12821	89	1	(	(	PUNCT
fueconorg-12821	89	2	2017	2017	NUM
fueconorg-12821	89	3	)	)	PUNCT
fueconorg-12821	89	4	analyzed	analyze	VERB
fueconorg-12821	89	5	a	a	DET
fueconorg-12821	89	6	family	family	NOUN
fueconorg-12821	89	7	business	business	NOUN
fueconorg-12821	89	8	in	in	ADP
fueconorg-12821	89	9	the	the	DET
fueconorg-12821	89	10	food	food	NOUN
fueconorg-12821	89	11	industry	industry	NOUN
fueconorg-12821	89	12	that	that	PRON
fueconorg-12821	89	13	was	be	AUX
fueconorg-12821	89	14	demonstrably	demonstrably	ADV
fueconorg-12821	89	15	fraudulent	fraudulent	ADJ
fueconorg-12821	89	16	in	in	ADP
fueconorg-12821	89	17	financial	financial	ADJ
fueconorg-12821	89	18	statements	statement	NOUN
fueconorg-12821	89	19	.	.	PUNCT
fueconorg-12821	90	1	the	the	DET
fueconorg-12821	90	2	results	result	NOUN
fueconorg-12821	90	3	of	of	ADP
fueconorg-12821	90	4	the	the	DET
fueconorg-12821	90	5	analysis	analysis	NOUN
fueconorg-12821	90	6	showed	show	VERB
fueconorg-12821	90	7	that	that	SCONJ
fueconorg-12821	90	8	the	the	DET
fueconorg-12821	90	9	dsri	dsri	NOUN
fueconorg-12821	90	10	and	and	CCONJ
fueconorg-12821	90	11	tata	tata	NOUN
fueconorg-12821	90	12	indicators	indicator	NOUN
fueconorg-12821	90	13	present	present	VERB
fueconorg-12821	90	14	aggressive	aggressive	ADJ
fueconorg-12821	90	15	accounting	accounting	NOUN
fueconorg-12821	90	16	practices	practice	NOUN
fueconorg-12821	90	17	,	,	PUNCT
fueconorg-12821	90	18	and	and	CCONJ
fueconorg-12821	90	19	the	the	DET
fueconorg-12821	90	20	sgi	sgi	NOUN
fueconorg-12821	90	21	and	and	CCONJ
fueconorg-12821	90	22	lvgi	lvgi	NOUN
fueconorg-12821	90	23	indicators	indicator	NOUN
fueconorg-12821	90	24	indicated	indicate	VERB
fueconorg-12821	90	25	a	a	DET
fueconorg-12821	90	26	propensity	propensity	NOUN
fueconorg-12821	90	27	for	for	ADP
fueconorg-12821	90	28	financial	financial	ADJ
fueconorg-12821	90	29	statement	statement	NOUN
fueconorg-12821	90	30	fraud	fraud	NOUN
fueconorg-12821	90	31	(	(	PUNCT
fueconorg-12821	90	32	p.	p.	NOUN
fueconorg-12821	90	33	48	48	NUM
fueconorg-12821	90	34	)	)	PUNCT
fueconorg-12821	90	35	.	.	PUNCT
fueconorg-12821	91	1	3.3	3.3	NUM
fueconorg-12821	91	2	.	.	PUNCT
fueconorg-12821	92	1	benford	benford	PROPN
fueconorg-12821	92	2	's	's	PART
fueconorg-12821	92	3	law	law	NOUN
fueconorg-12821	92	4	the	the	DET
fueconorg-12821	92	5	probability	probability	NOUN
fueconorg-12821	92	6	of	of	ADP
fueconorg-12821	92	7	occurrence	occurrence	NOUN
fueconorg-12821	92	8	of	of	ADP
fueconorg-12821	92	9	the	the	DET
fueconorg-12821	92	10	first	first	ADJ
fueconorg-12821	92	11	digit	digit	NOUN
fueconorg-12821	92	12	places	place	NOUN
fueconorg-12821	92	13	was	be	AUX
fueconorg-12821	92	14	investigated	investigate	VERB
fueconorg-12821	92	15	and	and	CCONJ
fueconorg-12821	92	16	confirmed	confirm	VERB
fueconorg-12821	92	17	by	by	ADP
fueconorg-12821	92	18	newcomb	newcomb	PROPN
fueconorg-12821	92	19	(	(	PUNCT
fueconorg-12821	92	20	1881	1881	NUM
fueconorg-12821	92	21	)	)	PUNCT
fueconorg-12821	92	22	.	.	PUNCT
fueconorg-12821	93	1	d	d	NOUN
fueconorg-12821	93	2	in	in	ADP
fueconorg-12821	93	3	formula	formula	NOUN
fueconorg-12821	93	4	is	be	AUX
fueconorg-12821	93	5	a	a	DET
fueconorg-12821	93	6	number	number	NOUN
fueconorg-12821	93	7	from	from	ADP
fueconorg-12821	93	8	1	1	NUM
fueconorg-12821	93	9	to	to	ADP
fueconorg-12821	93	10	9	9	NUM
fueconorg-12821	93	11	:	:	SYM
fueconorg-12821	93	12	10	10	NUM
fueconorg-12821	93	13	1	1	NUM
fueconorg-12821	93	14	probability	probability	NOUN
fueconorg-12821	93	15	(	(	PUNCT
fueconorg-12821	93	16	)	)	PUNCT
fueconorg-12821	93	17	1	1	NUM
fueconorg-12821	93	18	,	,	PUNCT
fueconorg-12821	93	19	for	for	ADP
fueconorg-12821	93	20	1	1	NUM
fueconorg-12821	93	21	,	,	PUNCT
fueconorg-12821	93	22	2,	2,	NUM
fueconorg-12821	93	23	...	...	SYM
fueconorg-12821	93	24	9d	9d	NUM
fueconorg-12821	93	25	log	log	NOUN
fueconorg-12821	93	26	d	d	PROPN
fueconorg-12821	93	27	d	d	NOUN
fueconorg-12821	93	28			NOUN
fueconorg-12821	93	29			PROPN
fueconorg-12821	93	30			PROPN
fueconorg-12821	94	1	=	=	PUNCT
fueconorg-12821	95	1	+	+	PUNCT
fueconorg-12821	95	2	=	=	PROPN
fueconorg-12821	95	3			PROPN
fueconorg-12821	95	4			NOUN
fueconorg-12821	95	5			PROPN
fueconorg-12821	96	1			ADJ
fueconorg-12821	96	2			NOUN
fueconorg-12821	96	3			NOUN
fueconorg-12821	96	4	(	(	PUNCT
fueconorg-12821	96	5	1	1	NUM
fueconorg-12821	96	6	)	)	PUNCT
fueconorg-12821	96	7	benford	benford	PROPN
fueconorg-12821	96	8	's	's	PART
fueconorg-12821	96	9	law	law	NOUN
fueconorg-12821	96	10	is	be	AUX
fueconorg-12821	96	11	based	base	VERB
fueconorg-12821	96	12	on	on	ADP
fueconorg-12821	96	13	the	the	DET
fueconorg-12821	96	14	regularity	regularity	NOUN
fueconorg-12821	96	15	of	of	ADP
fueconorg-12821	96	16	occurrence	occurrence	NOUN
fueconorg-12821	96	17	of	of	ADP
fueconorg-12821	96	18	the	the	DET
fueconorg-12821	96	19	first	first	ADJ
fueconorg-12821	96	20	digit	digit	NOUN
fueconorg-12821	96	21	of	of	ADP
fueconorg-12821	96	22	numerical	numerical	ADJ
fueconorg-12821	96	23	sums	sum	NOUN
fueconorg-12821	96	24	.	.	PUNCT
fueconorg-12821	97	1	the	the	DET
fueconorg-12821	97	2	numerical	numerical	ADJ
fueconorg-12821	97	3	amounts	amount	NOUN
fueconorg-12821	97	4	are	be	AUX
fueconorg-12821	97	5	taken	take	VERB
fueconorg-12821	97	6	from	from	ADP
fueconorg-12821	97	7	the	the	DET
fueconorg-12821	97	8	lines	line	NOUN
fueconorg-12821	97	9	of	of	ADP
fueconorg-12821	97	10	the	the	DET
fueconorg-12821	97	11	financial	financial	ADJ
fueconorg-12821	97	12	statements	statement	NOUN
fueconorg-12821	97	13	.	.	PUNCT
fueconorg-12821	98	1	the	the	DET
fueconorg-12821	98	2	natural	natural	ADJ
fueconorg-12821	98	3	occurrence	occurrence	NOUN
fueconorg-12821	98	4	of	of	ADP
fueconorg-12821	98	5	the	the	DET
fueconorg-12821	98	6	first	first	ADJ
fueconorg-12821	98	7	digits	digit	NOUN
fueconorg-12821	98	8	has	have	VERB
fueconorg-12821	98	9	a	a	DET
fueconorg-12821	98	10	rule	rule	NOUN
fueconorg-12821	98	11	and	and	CCONJ
fueconorg-12821	98	12	is	be	AUX
fueconorg-12821	98	13	called	call	VERB
fueconorg-12821	98	14	benford	benford	NOUN
fueconorg-12821	98	15	's	's	PART
fueconorg-12821	98	16	law	law	NOUN
fueconorg-12821	98	17	.	.	PUNCT
fueconorg-12821	99	1	expected	expect	VERB
fueconorg-12821	99	2	distribution	distribution	NOUN
fueconorg-12821	99	3	of	of	ADP
fueconorg-12821	99	4	leading	lead	VERB
fueconorg-12821	99	5	digits	digit	NOUN
fueconorg-12821	99	6	under	under	ADP
fueconorg-12821	99	7	benford	benford	PROPN
fueconorg-12821	99	8	’s	’s	PART
fueconorg-12821	99	9	law	law	NOUN
fueconorg-12821	99	10	is	be	AUX
fueconorg-12821	99	11	in	in	ADP
fueconorg-12821	99	12	table	table	NOUN
fueconorg-12821	99	13	:	:	PUNCT
fueconorg-12821	99	14	table	table	NOUN
fueconorg-12821	99	15	1	1	NUM
fueconorg-12821	99	16	theoretical	theoretical	ADJ
fueconorg-12821	99	17	expected	expect	VERB
fueconorg-12821	99	18	frequencies	frequency	NOUN
fueconorg-12821	99	19	of	of	ADP
fueconorg-12821	99	20	the	the	DET
fueconorg-12821	99	21	first	first	ADJ
fueconorg-12821	99	22	digits	digit	NOUN
fueconorg-12821	99	23	leading	lead	VERB
fueconorg-12821	99	24	digit	digit	NOUN
fueconorg-12821	99	25	1	1	NUM
fueconorg-12821	99	26	2	2	NUM
fueconorg-12821	99	27	3	3	NUM
fueconorg-12821	99	28	4	4	NUM
fueconorg-12821	99	29	5	5	NUM
fueconorg-12821	99	30	6	6	NUM
fueconorg-12821	99	31	7	7	NUM
fueconorg-12821	99	32	8	8	NUM
fueconorg-12821	99	33	9	9	NUM
fueconorg-12821	99	34	frequency	frequency	NOUN
fueconorg-12821	99	35	30,1	30,1	NUM
fueconorg-12821	99	36	%	%	NOUN
fueconorg-12821	99	37	17,6	17,6	NUM
fueconorg-12821	99	38	%	%	NOUN
fueconorg-12821	99	39	12,5	12,5	NUM
fueconorg-12821	99	40	%	%	NOUN
fueconorg-12821	99	41	9,7	9,7	NUM
fueconorg-12821	99	42	%	%	NOUN
fueconorg-12821	99	43	7,9	7,9	NUM
fueconorg-12821	99	44	%	%	NOUN
fueconorg-12821	99	45	6,7	6,7	NUM
fueconorg-12821	99	46	%	%	NOUN
fueconorg-12821	99	47	5,8	5,8	NUM
fueconorg-12821	99	48	%	%	NOUN
fueconorg-12821	99	49	5,1	5,1	NUM
fueconorg-12821	99	50	%	%	NOUN
fueconorg-12821	99	51	4,6	4,6	NUM
fueconorg-12821	99	52	%	%	NOUN
fueconorg-12821	99	53	source	source	NOUN
fueconorg-12821	99	54	:	:	PUNCT
fueconorg-12821	99	55	durtschi	durtschi	PROPN
fueconorg-12821	99	56	et	et	PROPN
fueconorg-12821	99	57	al	al	PROPN
fueconorg-12821	99	58	.	.	PROPN
fueconorg-12821	99	59	,	,	PUNCT
fueconorg-12821	99	60	2004	2004	NUM
fueconorg-12821	99	61	the	the	DET
fueconorg-12821	99	62	kolmogorov	kolmogorov	ADJ
fueconorg-12821	99	63	-	-	PUNCT
fueconorg-12821	99	64	smirnov	smirnov	ADJ
fueconorg-12821	99	65	test	test	NOUN
fueconorg-12821	99	66	(	(	PUNCT
fueconorg-12821	99	67	ks	ks	NOUN
fueconorg-12821	99	68	)	)	PUNCT
fueconorg-12821	99	69	was	be	AUX
fueconorg-12821	99	70	used	use	VERB
fueconorg-12821	99	71	to	to	PART
fueconorg-12821	99	72	compare	compare	VERB
fueconorg-12821	99	73	the	the	DET
fueconorg-12821	99	74	occurrence	occurrence	NOUN
fueconorg-12821	99	75	of	of	ADP
fueconorg-12821	99	76	the	the	DET
fueconorg-12821	99	77	actual	actual	ADJ
fueconorg-12821	99	78	frequency	frequency	NOUN
fueconorg-12821	99	79	of	of	ADP
fueconorg-12821	99	80	numbers	number	NOUN
fueconorg-12821	99	81	–	–	PUNCT
fueconorg-12821	99	82	leading	lead	VERB
fueconorg-12821	99	83	digits	digit	NOUN
fueconorg-12821	99	84	(	(	PUNCT
fueconorg-12821	99	85	ad	ad	NOUN
fueconorg-12821	99	86	)	)	PUNCT
fueconorg-12821	99	87	with	with	ADP
fueconorg-12821	99	88	the	the	DET
fueconorg-12821	99	89	expected	expect	VERB
fueconorg-12821	99	90	(	(	PUNCT
fueconorg-12821	99	91	theoretical	theoretical	ADJ
fueconorg-12821	99	92	)	)	PUNCT
fueconorg-12821	99	93	frequency	frequency	NOUN
fueconorg-12821	99	94	detecting	detect	VERB
fueconorg-12821	99	95	fraud	fraud	NOUN
fueconorg-12821	99	96	in	in	ADP
fueconorg-12821	99	97	accounting	accounting	NOUN
fueconorg-12821	99	98	using	use	VERB
fueconorg-12821	99	99	selected	select	VERB
fueconorg-12821	99	100	methods	method	NOUN
fueconorg-12821	99	101	179	179	NUM
fueconorg-12821	99	102	(	(	PUNCT
fueconorg-12821	99	103	ed	ed	NOUN
fueconorg-12821	99	104	)	)	PUNCT
fueconorg-12821	99	105	.	.	PUNCT
fueconorg-12821	100	1	the	the	DET
fueconorg-12821	100	2	ks	ks	PROPN
fueconorg-12821	100	3	test	test	NOUN
fueconorg-12821	100	4	is	be	AUX
fueconorg-12821	100	5	a	a	DET
fueconorg-12821	100	6	non	non	ADJ
fueconorg-12821	100	7	-	-	ADJ
fueconorg-12821	100	8	parametric	parametric	ADJ
fueconorg-12821	100	9	test	test	NOUN
fueconorg-12821	100	10	used	use	VERB
fueconorg-12821	100	11	to	to	PART
fueconorg-12821	100	12	compare	compare	VERB
fueconorg-12821	100	13	probability	probability	NOUN
fueconorg-12821	100	14	distributions	distribution	NOUN
fueconorg-12821	100	15	(	(	PUNCT
fueconorg-12821	100	16	hazewinkel	hazewinkel	ADJ
fueconorg-12821	100	17	,	,	PUNCT
fueconorg-12821	100	18	2001	2001	NUM
fueconorg-12821	100	19	)	)	PUNCT
fueconorg-12821	100	20	.	.	PUNCT
fueconorg-12821	101	1	1	1	NUM
fueconorg-12821	101	2	1	1	NUM
fueconorg-12821	101	3	1	1	NUM
fueconorg-12821	101	4	2	2	NUM
fueconorg-12821	101	5	1	1	NUM
fueconorg-12821	101	6	2	2	NUM
fueconorg-12821	101	7	1	1	NUM
fueconorg-12821	101	8	2	2	NUM
fueconorg-12821	101	9	9	9	NUM
fueconorg-12821	101	10	1	1	NUM
fueconorg-12821	101	11	2	2	NUM
fueconorg-12821	101	12	9	9	NUM
fueconorg-12821	101	13	{	{	PUNCT
fueconorg-12821	101	14	|	|	ADV
fueconorg-12821	101	15	|,|	|,|	NUM
fueconorg-12821	101	16	(	(	PUNCT
fueconorg-12821	101	17	)	)	PUNCT
fueconorg-12821	101	18	(	(	PUNCT
fueconorg-12821	101	19	)	)	PUNCT
fueconorg-12821	101	20	|,	|,	NOUN
fueconorg-12821	101	21	...	...	PUNCT
fueconorg-12821	101	22	,|	,|	PUNCT
fueconorg-12821	101	23	(	(	PUNCT
fueconorg-12821	101	24	...	...	PUNCT
fueconorg-12821	101	25	)	)	PUNCT
fueconorg-12821	101	26	(	(	PUNCT
fueconorg-12821	101	27	...	...	PUNCT
fueconorg-12821	101	28	)	)	PUNCT
fueconorg-12821	102	1	|	|	ADV
fueconorg-12821	102	2	}	}	PUNCT
fueconorg-12821	102	3	ks	ks	NOUN
fueconorg-12821	102	4	max	max	PROPN
fueconorg-12821	102	5	ad	ad	NOUN
fueconorg-12821	102	6	ed	ed	NOUN
fueconorg-12821	102	7	ad	ad	NOUN
fueconorg-12821	102	8	ad	ad	NOUN
fueconorg-12821	102	9	ed	ed	NOUN
fueconorg-12821	102	10	ed	ed	NOUN
fueconorg-12821	102	11	ad	ad	NOUN
fueconorg-12821	102	12	ad	ad	NOUN
fueconorg-12821	102	13	ad	ad	NOUN
fueconorg-12821	102	14	ed	ed	NOUN
fueconorg-12821	102	15	ed	ed	NOUN
fueconorg-12821	102	16	ed	ed	NOUN
fueconorg-12821	102	17	=	=	PUNCT
fueconorg-12821	102	18	−	−	PROPN
fueconorg-12821	103	1	+	+	CCONJ
fueconorg-12821	103	2	−	−	PROPN
fueconorg-12821	104	1	+	+	CCONJ
fueconorg-12821	104	2	+	+	PUNCT
fueconorg-12821	104	3	+	+	PUNCT
fueconorg-12821	105	1	+	+	CCONJ
fueconorg-12821	105	2	−	−	X
fueconorg-12821	106	1	+	+	CCONJ
fueconorg-12821	106	2	+	+	PUNCT
fueconorg-12821	106	3	+	+	CCONJ
fueconorg-12821	106	4	(	(	PUNCT
fueconorg-12821	106	5	2	2	X
fueconorg-12821	106	6	)	)	PUNCT
fueconorg-12821	106	7	leading	lead	VERB
fueconorg-12821	106	8	number	number	NOUN
fueconorg-12821	106	9	is	be	AUX
fueconorg-12821	106	10	the	the	DET
fueconorg-12821	106	11	first	first	ADJ
fueconorg-12821	106	12	number	number	NOUN
fueconorg-12821	106	13	of	of	ADP
fueconorg-12821	106	14	the	the	DET
fueconorg-12821	106	15	absolute	absolute	ADJ
fueconorg-12821	106	16	value	value	NOUN
fueconorg-12821	106	17	of	of	ADP
fueconorg-12821	106	18	the	the	DET
fueconorg-12821	106	19	accounting	accounting	NOUN
fueconorg-12821	106	20	data	datum	NOUN
fueconorg-12821	106	21	.	.	PUNCT
fueconorg-12821	107	1	by	by	ADP
fueconorg-12821	107	2	comparing	compare	VERB
fueconorg-12821	107	3	of	of	ADP
fueconorg-12821	107	4	cumulative	cumulative	ADJ
fueconorg-12821	107	5	values	value	NOUN
fueconorg-12821	107	6	of	of	ADP
fueconorg-12821	107	7	actual	actual	ADJ
fueconorg-12821	107	8	and	and	CCONJ
fueconorg-12821	107	9	expected	expect	VERB
fueconorg-12821	107	10	distribution	distribution	NOUN
fueconorg-12821	107	11	,	,	PUNCT
fueconorg-12821	107	12	maximum	maximum	ADJ
fueconorg-12821	107	13	difference	difference	NOUN
fueconorg-12821	107	14	in	in	ADP
fueconorg-12821	107	15	values	value	NOUN
fueconorg-12821	107	16	of	of	ADP
fueconorg-12821	107	17	distribution	distribution	NOUN
fueconorg-12821	107	18	was	be	AUX
fueconorg-12821	107	19	detected	detect	VERB
fueconorg-12821	107	20	(	(	PUNCT
fueconorg-12821	107	21	ks	ks	NOUN
fueconorg-12821	107	22	)	)	PUNCT
fueconorg-12821	107	23	.	.	PUNCT
fueconorg-12821	108	1	maximum	maximum	ADJ
fueconorg-12821	108	2	difference	difference	NOUN
fueconorg-12821	108	3	between	between	ADP
fueconorg-12821	108	4	cumulated	cumulated	ADJ
fueconorg-12821	108	5	values	value	NOUN
fueconorg-12821	108	6	was	be	AUX
fueconorg-12821	108	7	calculated	calculate	VERB
fueconorg-12821	108	8	and	and	CCONJ
fueconorg-12821	108	9	potential	potential	ADJ
fueconorg-12821	108	10	manipulation	manipulation	NOUN
fueconorg-12821	108	11	is	be	AUX
fueconorg-12821	108	12	recognized	recognize	VERB
fueconorg-12821	108	13	if	if	SCONJ
fueconorg-12821	108	14	ks	ks	PROPN
fueconorg-12821	108	15	>	>	X
fueconorg-12821	108	16	1,36/p	1,36/p	NUM
fueconorg-12821	108	17	,	,	PUNCT
fueconorg-12821	108	18	where	where	SCONJ
fueconorg-12821	108	19	p	p	NOUN
fueconorg-12821	108	20	is	be	AUX
fueconorg-12821	108	21	the	the	DET
fueconorg-12821	108	22	total	total	ADJ
fueconorg-12821	108	23	number	number	NOUN
fueconorg-12821	108	24	of	of	ADP
fueconorg-12821	108	25	first	first	ADJ
fueconorg-12821	108	26	digits	digit	NOUN
fueconorg-12821	108	27	of	of	ADP
fueconorg-12821	108	28	amounts	amount	NOUN
fueconorg-12821	108	29	.	.	PUNCT
fueconorg-12821	109	1	3.4	3.4	NUM
fueconorg-12821	109	2	.	.	PUNCT
fueconorg-12821	109	3	quality	quality	NOUN
fueconorg-12821	109	4	of	of	ADP
fueconorg-12821	109	5	income	income	NOUN
fueconorg-12821	109	6	ratio	ratio	NOUN
fueconorg-12821	109	7	libby	libby	PROPN
fueconorg-12821	109	8	et	et	PROPN
fueconorg-12821	109	9	al	al	PROPN
fueconorg-12821	109	10	.	.	PROPN
fueconorg-12821	110	1	(	(	PUNCT
fueconorg-12821	110	2	2011	2011	NUM
fueconorg-12821	110	3	)	)	PUNCT
fueconorg-12821	110	4	state	state	NOUN
fueconorg-12821	110	5	that	that	SCONJ
fueconorg-12821	110	6	"	"	PUNCT
fueconorg-12821	110	7	the	the	DET
fueconorg-12821	110	8	quality	quality	NOUN
fueconorg-12821	110	9	of	of	ADP
fueconorg-12821	110	10	income	income	NOUN
fueconorg-12821	110	11	ratio	ratio	NOUN
fueconorg-12821	110	12	measures	measure	VERB
fueconorg-12821	110	13	the	the	DET
fueconorg-12821	110	14	portion	portion	NOUN
fueconorg-12821	110	15	of	of	ADP
fueconorg-12821	110	16	income	income	NOUN
fueconorg-12821	110	17	that	that	PRON
fueconorg-12821	110	18	was	be	AUX
fueconorg-12821	110	19	generated	generate	VERB
fueconorg-12821	110	20	in	in	ADP
fueconorg-12821	110	21	cash	cash	NOUN
fueconorg-12821	110	22	"	"	PUNCT
fueconorg-12821	110	23	(	(	PUNCT
fueconorg-12821	110	24	p.	p.	NOUN
fueconorg-12821	110	25	651	651	NUM
fueconorg-12821	110	26	)	)	PUNCT
fueconorg-12821	110	27	.	.	PUNCT
fueconorg-12821	111	1	this	this	DET
fueconorg-12821	111	2	indicator	indicator	NOUN
fueconorg-12821	111	3	can	can	AUX
fueconorg-12821	111	4	be	be	AUX
fueconorg-12821	111	5	considered	consider	VERB
fueconorg-12821	111	6	as	as	ADP
fueconorg-12821	111	7	another	another	DET
fueconorg-12821	111	8	suitable	suitable	ADJ
fueconorg-12821	111	9	tool	tool	NOUN
fueconorg-12821	111	10	for	for	ADP
fueconorg-12821	111	11	data	datum	NOUN
fueconorg-12821	111	12	manipulation	manipulation	NOUN
fueconorg-12821	111	13	detection	detection	NOUN
fueconorg-12821	111	14	.	.	PUNCT
fueconorg-12821	112	1	analysts	analyst	NOUN
fueconorg-12821	112	2	evaluate	evaluate	VERB
fueconorg-12821	112	3	the	the	DET
fueconorg-12821	112	4	quality	quality	NOUN
fueconorg-12821	112	5	of	of	ADP
fueconorg-12821	112	6	income	income	NOUN
fueconorg-12821	112	7	ratio	ratio	NOUN
fueconorg-12821	112	8	as	as	ADP
fueconorg-12821	112	9	a	a	DET
fueconorg-12821	112	10	general	general	ADJ
fueconorg-12821	112	11	indicator	indicator	NOUN
fueconorg-12821	112	12	of	of	ADP
fueconorg-12821	112	13	the	the	DET
fueconorg-12821	112	14	ability	ability	NOUN
fueconorg-12821	112	15	to	to	PART
fueconorg-12821	112	16	generate	generate	VERB
fueconorg-12821	112	17	cash	cash	NOUN
fueconorg-12821	112	18	through	through	ADP
fueconorg-12821	112	19	operating	operating	NOUN
fueconorg-12821	112	20	activities	activity	NOUN
fueconorg-12821	112	21	.	.	PUNCT
fueconorg-12821	113	1	the	the	DET
fueconorg-12821	113	2	value	value	NOUN
fueconorg-12821	113	3	of	of	ADP
fueconorg-12821	113	4	the	the	DET
fueconorg-12821	113	5	indicator	indicator	NOUN
fueconorg-12821	113	6	should	should	AUX
fueconorg-12821	113	7	be	be	AUX
fueconorg-12821	113	8	higher	high	ADJ
fueconorg-12821	113	9	than	than	ADP
fueconorg-12821	113	10	1	1	NUM
fueconorg-12821	113	11	.	.	PUNCT
fueconorg-12821	114	1	a	a	DET
fueconorg-12821	114	2	higher	high	ADJ
fueconorg-12821	114	3	value	value	NOUN
fueconorg-12821	114	4	of	of	ADP
fueconorg-12821	114	5	the	the	DET
fueconorg-12821	114	6	indicator	indicator	NOUN
fueconorg-12821	114	7	points	point	VERB
fueconorg-12821	114	8	to	to	ADP
fueconorg-12821	114	9	a	a	DET
fueconorg-12821	114	10	less	less	ADV
fueconorg-12821	114	11	likely	likely	ADJ
fueconorg-12821	114	12	manipulation	manipulation	NOUN
fueconorg-12821	114	13	to	to	PART
fueconorg-12821	114	14	increase	increase	VERB
fueconorg-12821	114	15	revenue	revenue	NOUN
fueconorg-12821	114	16	and	and	CCONJ
fueconorg-12821	114	17	net	net	ADJ
fueconorg-12821	114	18	income	income	NOUN
fueconorg-12821	114	19	.	.	PUNCT
fueconorg-12821	115	1	if	if	SCONJ
fueconorg-12821	115	2	the	the	DET
fueconorg-12821	115	3	value	value	NOUN
fueconorg-12821	115	4	of	of	ADP
fueconorg-12821	115	5	the	the	DET
fueconorg-12821	115	6	indicator	indicator	NOUN
fueconorg-12821	115	7	is	be	AUX
fueconorg-12821	115	8	lower	low	ADJ
fueconorg-12821	115	9	than	than	ADP
fueconorg-12821	115	10	1	1	NUM
fueconorg-12821	115	11	,	,	PUNCT
fueconorg-12821	115	12	it	it	PRON
fueconorg-12821	115	13	indicates	indicate	VERB
fueconorg-12821	115	14	an	an	DET
fueconorg-12821	115	15	increase	increase	NOUN
fueconorg-12821	115	16	in	in	ADP
fueconorg-12821	115	17	non	non	ADJ
fueconorg-12821	115	18	-	-	ADJ
fueconorg-12821	115	19	cash	cash	ADJ
fueconorg-12821	115	20	assets	asset	NOUN
fueconorg-12821	115	21	.	.	PUNCT
fueconorg-12821	116	1	another	another	DET
fueconorg-12821	116	2	reason	reason	NOUN
fueconorg-12821	116	3	for	for	ADP
fueconorg-12821	116	4	a	a	DET
fueconorg-12821	116	5	low	low	ADJ
fueconorg-12821	116	6	ratio	ratio	NOUN
fueconorg-12821	116	7	can	can	AUX
fueconorg-12821	116	8	be	be	AUX
fueconorg-12821	116	9	aggressive	aggressive	ADJ
fueconorg-12821	116	10	reporting	reporting	NOUN
fueconorg-12821	116	11	of	of	ADP
fueconorg-12821	116	12	revenues	revenue	NOUN
fueconorg-12821	116	13	or	or	CCONJ
fueconorg-12821	116	14	concealment	concealment	NOUN
fueconorg-12821	116	15	of	of	ADP
fueconorg-12821	116	16	costs	cost	NOUN
fueconorg-12821	116	17	.	.	PUNCT
fueconorg-12821	117	1	also	also	ADV
fueconorg-12821	117	2	,	,	PUNCT
fueconorg-12821	117	3	inappropriate	inappropriate	ADJ
fueconorg-12821	117	4	management	management	NOUN
fueconorg-12821	117	5	of	of	ADP
fueconorg-12821	117	6	non	non	ADJ
fueconorg-12821	117	7	-	-	ADJ
fueconorg-12821	117	8	cash	cash	ADJ
fueconorg-12821	117	9	assets	asset	NOUN
fueconorg-12821	117	10	and	and	CCONJ
fueconorg-12821	117	11	reduction	reduction	NOUN
fueconorg-12821	117	12	of	of	ADP
fueconorg-12821	117	13	liabilities	liability	NOUN
fueconorg-12821	117	14	is	be	AUX
fueconorg-12821	117	15	reflected	reflect	VERB
fueconorg-12821	117	16	in	in	ADP
fueconorg-12821	117	17	the	the	DET
fueconorg-12821	117	18	decrease	decrease	NOUN
fueconorg-12821	117	19	of	of	ADP
fueconorg-12821	117	20	this	this	DET
fueconorg-12821	117	21	indicator	indicator	NOUN
fueconorg-12821	117	22	.	.	PUNCT
fueconorg-12821	118	1	cash	cash	NOUN
fueconorg-12821	118	2	flow	flow	NOUN
fueconorg-12821	118	3	from	from	ADP
fueconorg-12821	118	4	operating	operating	NOUN
fueconorg-12821	118	5	activities	activity	NOUN
fueconorg-12821	118	6	quality	quality	NOUN
fueconorg-12821	118	7	of	of	ADP
fueconorg-12821	118	8	income	income	NOUN
fueconorg-12821	118	9	ratio	ratio	NOUN
fueconorg-12821	118	10	net	net	ADJ
fueconorg-12821	118	11	income	income	NOUN
fueconorg-12821	118	12	=	=	SYM
fueconorg-12821	118	13	(	(	PUNCT
fueconorg-12821	118	14	3	3	NUM
fueconorg-12821	118	15	)	)	PUNCT
fueconorg-12821	118	16	4	4	NUM
fueconorg-12821	118	17	.	.	NOUN
fueconorg-12821	118	18	results	result	NOUN
fueconorg-12821	118	19	and	and	CCONJ
fueconorg-12821	118	20	discussion	discussion	NOUN
fueconorg-12821	118	21	accounting	accounting	NOUN
fueconorg-12821	118	22	data	datum	NOUN
fueconorg-12821	118	23	were	be	AUX
fueconorg-12821	118	24	taken	take	VERB
fueconorg-12821	118	25	from	from	ADP
fueconorg-12821	118	26	financial	financial	ADJ
fueconorg-12821	118	27	statements	statement	NOUN
fueconorg-12821	118	28	:	:	PUNCT
fueconorg-12821	118	29	balance	balance	NOUN
fueconorg-12821	118	30	sheet	sheet	NOUN
fueconorg-12821	118	31	,	,	PUNCT
fueconorg-12821	118	32	income	income	NOUN
fueconorg-12821	118	33	statement	statement	NOUN
fueconorg-12821	118	34	,	,	PUNCT
fueconorg-12821	118	35	and	and	CCONJ
fueconorg-12821	118	36	statement	statement	NOUN
fueconorg-12821	118	37	of	of	ADP
fueconorg-12821	118	38	cash	cash	NOUN
fueconorg-12821	118	39	flows	flow	NOUN
fueconorg-12821	118	40	,	,	PUNCT
fueconorg-12821	118	41	for	for	ADP
fueconorg-12821	118	42	the	the	DET
fueconorg-12821	118	43	period	period	NOUN
fueconorg-12821	118	44	of	of	ADP
fueconorg-12821	118	45	five	five	NUM
fueconorg-12821	118	46	years	year	NOUN
fueconorg-12821	118	47	.	.	PUNCT
fueconorg-12821	119	1	the	the	DET
fueconorg-12821	119	2	periods	period	NOUN
fueconorg-12821	119	3	differed	differ	VERB
fueconorg-12821	119	4	depending	depend	VERB
fueconorg-12821	119	5	on	on	ADP
fueconorg-12821	119	6	which	which	DET
fueconorg-12821	119	7	years	year	NOUN
fueconorg-12821	119	8	the	the	DET
fueconorg-12821	119	9	companies	company	NOUN
fueconorg-12821	119	10	published	publish	VERB
fueconorg-12821	119	11	the	the	DET
fueconorg-12821	119	12	financial	financial	ADJ
fueconorg-12821	119	13	statements	statement	NOUN
fueconorg-12821	119	14	–	–	PUNCT
fueconorg-12821	119	15	poultry	poultry	NOUN
fueconorg-12821	119	16	,	,	PUNCT
fueconorg-12821	119	17	j.s.c	j.s.c	ADJ
fueconorg-12821	119	18	.	.	PROPN
fueconorg-12821	119	19	for	for	ADP
fueconorg-12821	119	20	20182022	20182022	NUM
fueconorg-12821	119	21	;	;	PUNCT
fueconorg-12821	119	22	globaltrading	globaltrade	VERB
fueconorg-12821	119	23	ltd	ltd	PROPN
fueconorg-12821	119	24	.	.	PROPN
fueconorg-12821	119	25	for	for	ADP
fueconorg-12821	119	26	2016	2016	NUM
fueconorg-12821	119	27	-	-	SYM
fueconorg-12821	119	28	2020	2020	NUM
fueconorg-12821	119	29	;	;	PUNCT
fueconorg-12821	119	30	power	power	NOUN
fueconorg-12821	119	31	trade	trade	NOUN
fueconorg-12821	119	32	,	,	PUNCT
fueconorg-12821	119	33	j.s.c	j.s.c	ADJ
fueconorg-12821	119	34	.	.	NOUN
fueconorg-12821	119	35	for	for	ADP
fueconorg-12821	119	36	2011	2011	NUM
fueconorg-12821	119	37	-	-	SYM
fueconorg-12821	119	38	2016	2016	NUM
fueconorg-12821	119	39	.	.	PUNCT
fueconorg-12821	120	1	4.1	4.1	NUM
fueconorg-12821	120	2	.	.	PUNCT
fueconorg-12821	120	3	results	result	NOUN
fueconorg-12821	120	4	from	from	ADP
fueconorg-12821	120	5	beneish	beneish	ADJ
fueconorg-12821	120	6	m	m	PROPN
fueconorg-12821	120	7	-	-	PUNCT
fueconorg-12821	120	8	score	score	NOUN
fueconorg-12821	120	9	model	model	NOUN
fueconorg-12821	120	10	the	the	DET
fueconorg-12821	120	11	beneish	beneish	PROPN
fueconorg-12821	120	12	m	m	PROPN
fueconorg-12821	120	13	-	-	ADJ
fueconorg-12821	120	14	score	score	NOUN
fueconorg-12821	120	15	results	result	NOUN
fueconorg-12821	120	16	indicated	indicate	VERB
fueconorg-12821	120	17	possible	possible	ADJ
fueconorg-12821	120	18	data	datum	NOUN
fueconorg-12821	120	19	manipulation	manipulation	NOUN
fueconorg-12821	120	20	of	of	ADP
fueconorg-12821	120	21	all	all	DET
fueconorg-12821	120	22	three	three	NUM
fueconorg-12821	120	23	companies	company	NOUN
fueconorg-12821	120	24	(	(	PUNCT
fueconorg-12821	120	25	red	red	ADJ
fueconorg-12821	120	26	colour	colour	NOUN
fueconorg-12821	120	27	when	when	SCONJ
fueconorg-12821	120	28	higher	high	ADJ
fueconorg-12821	120	29	than	than	ADP
fueconorg-12821	120	30	-2,22	-2,22	ADJ
fueconorg-12821	120	31	)	)	PUNCT
fueconorg-12821	120	32	,	,	PUNCT
fueconorg-12821	120	33	table	table	NOUN
fueconorg-12821	120	34	2	2	NUM
fueconorg-12821	120	35	.	.	PUNCT
fueconorg-12821	120	36	poultry	poultry	NOUN
fueconorg-12821	120	37	,	,	PUNCT
fueconorg-12821	120	38	j.s.c	j.s.c	PROPN
fueconorg-12821	120	39	.	.	PROPN
fueconorg-12821	120	40	shows	show	VERB
fueconorg-12821	120	41	possible	possible	ADJ
fueconorg-12821	120	42	manipulation	manipulation	NOUN
fueconorg-12821	120	43	in	in	ADP
fueconorg-12821	120	44	two	two	NUM
fueconorg-12821	120	45	years	year	NOUN
fueconorg-12821	120	46	out	out	ADP
fueconorg-12821	120	47	of	of	ADP
fueconorg-12821	120	48	the	the	DET
fueconorg-12821	120	49	five	five	NUM
fueconorg-12821	120	50	monitored	monitored	ADJ
fueconorg-12821	120	51	years	year	NOUN
fueconorg-12821	120	52	.	.	PUNCT
fueconorg-12821	121	1	globaltrading	globaltrade	VERB
fueconorg-12821	121	2	's	's	PART
fueconorg-12821	121	3	results	result	NOUN
fueconorg-12821	121	4	confirm	confirm	VERB
fueconorg-12821	121	5	data	datum	NOUN
fueconorg-12821	121	6	manipulation	manipulation	NOUN
fueconorg-12821	121	7	in	in	ADP
fueconorg-12821	121	8	each	each	DET
fueconorg-12821	121	9	year	year	NOUN
fueconorg-12821	121	10	.	.	PUNCT
fueconorg-12821	122	1	power	power	NOUN
fueconorg-12821	122	2	trade	trade	NOUN
fueconorg-12821	122	3	,	,	PUNCT
fueconorg-12821	122	4	j.s.c	j.s.c	PROPN
fueconorg-12821	122	5	.	.	PROPN
fueconorg-12821	122	6	shows	show	VERB
fueconorg-12821	122	7	possible	possible	ADJ
fueconorg-12821	122	8	manipulation	manipulation	NOUN
fueconorg-12821	122	9	in	in	ADP
fueconorg-12821	122	10	three	three	NUM
fueconorg-12821	122	11	years	year	NOUN
fueconorg-12821	122	12	out	out	ADP
fueconorg-12821	122	13	of	of	ADP
fueconorg-12821	122	14	five	five	NUM
fueconorg-12821	122	15	.	.	PUNCT
fueconorg-12821	123	1	the	the	DET
fueconorg-12821	123	2	extremely	extremely	ADV
fueconorg-12821	123	3	high	high	ADJ
fueconorg-12821	123	4	values	value	NOUN
fueconorg-12821	123	5	for	for	ADP
fueconorg-12821	123	6	this	this	DET
fueconorg-12821	123	7	company	company	NOUN
fueconorg-12821	123	8	in	in	ADP
fueconorg-12821	123	9	the	the	DET
fueconorg-12821	123	10	second	second	ADJ
fueconorg-12821	123	11	and	and	CCONJ
fueconorg-12821	123	12	third	third	ADJ
fueconorg-12821	123	13	year	year	NOUN
fueconorg-12821	123	14	are	be	AUX
fueconorg-12821	123	15	due	due	ADJ
fueconorg-12821	123	16	to	to	ADP
fueconorg-12821	123	17	the	the	DET
fueconorg-12821	123	18	huge	huge	ADJ
fueconorg-12821	123	19	changes	change	NOUN
fueconorg-12821	123	20	in	in	ADP
fueconorg-12821	123	21	reported	report	VERB
fueconorg-12821	123	22	sales	sale	NOUN
fueconorg-12821	123	23	.	.	PUNCT
fueconorg-12821	124	1	180	180	NUM
fueconorg-12821	124	2	r.	r.	PROPN
fueconorg-12821	124	3	tušan	tušan	PROPN
fueconorg-12821	124	4	table	table	PROPN
fueconorg-12821	124	5	2	2	NUM
fueconorg-12821	124	6	the	the	DET
fueconorg-12821	124	7	results	result	NOUN
fueconorg-12821	124	8	of	of	ADP
fueconorg-12821	124	9	beneish	beneish	ADJ
fueconorg-12821	124	10	m	m	PROPN
fueconorg-12821	124	11	-	-	PUNCT
fueconorg-12821	124	12	score	score	NOUN
fueconorg-12821	124	13	model	model	NOUN
fueconorg-12821	124	14	,	,	PUNCT
fueconorg-12821	124	15	all	all	DET
fueconorg-12821	124	16	companies	company	NOUN
fueconorg-12821	124	17	poultry	poultry	NOUN
fueconorg-12821	124	18	,	,	PUNCT
fueconorg-12821	124	19	j.s.c	j.s.c	ADJ
fueconorg-12821	124	20	.	.	PUNCT
fueconorg-12821	125	1	globaltrading	globaltrading	PROPN
fueconorg-12821	125	2	,	,	PUNCT
fueconorg-12821	125	3	ltd	ltd	PROPN
fueconorg-12821	125	4	.	.	PROPN
fueconorg-12821	125	5	power	power	NOUN
fueconorg-12821	125	6	trade	trade	NOUN
fueconorg-12821	125	7	,	,	PUNCT
fueconorg-12821	125	8	j.s.c	j.s.c	PROPN
fueconorg-12821	125	9	.	.	NOUN
fueconorg-12821	125	10	year	year	NOUN
fueconorg-12821	125	11	5	5	NUM
fueconorg-12821	125	12	-3,40	-3,40	NUM
fueconorg-12821	125	13	-1,90	-1,90	PUNCT
fueconorg-12821	125	14	282,75	282,75	NUM
fueconorg-12821	125	15	year	year	NOUN
fueconorg-12821	125	16	4	4	NUM
fueconorg-12821	125	17	-0,93	-0,93	X
fueconorg-12821	125	18	-2,02	-2,02	PUNCT
fueconorg-12821	125	19	-43,25	-43,25	ADP
fueconorg-12821	125	20	year	year	NOUN
fueconorg-12821	125	21	3	3	NUM
fueconorg-12821	125	22	-3,96	-3,96	PROPN
fueconorg-12821	125	23	-2,15	-2,15	PROPN
fueconorg-12821	125	24	-0,02	-0,02	PROPN
fueconorg-12821	125	25	year	year	NOUN
fueconorg-12821	125	26	2	2	NUM
fueconorg-12821	125	27	1,62	1,62	NUM
fueconorg-12821	125	28	0,16	0,16	NUM
fueconorg-12821	125	29	14,89	14,89	ADJ
fueconorg-12821	125	30	year	year	NOUN
fueconorg-12821	125	31	1	1	NUM
fueconorg-12821	125	32	-2,70	-2,70	PUNCT
fueconorg-12821	125	33	-1,87	-1,87	NOUN
fueconorg-12821	125	34	-3,03	-3,03	PUNCT
fueconorg-12821	125	35	source	source	NOUN
fueconorg-12821	125	36	:	:	PUNCT
fueconorg-12821	125	37	own	own	ADJ
fueconorg-12821	125	38	calculations	calculation	NOUN
fueconorg-12821	125	39	4.2	4.2	NUM
fueconorg-12821	125	40	.	.	PUNCT
fueconorg-12821	126	1	results	result	NOUN
fueconorg-12821	126	2	from	from	ADP
fueconorg-12821	126	3	benford	benford	PROPN
fueconorg-12821	126	4	's	's	PART
fueconorg-12821	126	5	law	law	NOUN
fueconorg-12821	126	6	model	model	NOUN
fueconorg-12821	126	7	for	for	ADP
fueconorg-12821	126	8	this	this	DET
fueconorg-12821	126	9	model	model	NOUN
fueconorg-12821	126	10	,	,	PUNCT
fueconorg-12821	126	11	the	the	DET
fueconorg-12821	126	12	values	value	NOUN
fueconorg-12821	126	13	of	of	ADP
fueconorg-12821	126	14	the	the	DET
fueconorg-12821	126	15	amounts	amount	NOUN
fueconorg-12821	126	16	from	from	ADP
fueconorg-12821	126	17	the	the	DET
fueconorg-12821	126	18	financial	financial	ADJ
fueconorg-12821	126	19	statements	statement	NOUN
fueconorg-12821	126	20	that	that	PRON
fueconorg-12821	126	21	were	be	AUX
fueconorg-12821	126	22	used	use	VERB
fueconorg-12821	126	23	:	:	PUNCT
fueconorg-12821	126	24	balance	balance	NOUN
fueconorg-12821	126	25	sheet	sheet	NOUN
fueconorg-12821	126	26	,	,	PUNCT
fueconorg-12821	126	27	income	income	NOUN
fueconorg-12821	126	28	statement	statement	NOUN
fueconorg-12821	126	29	and	and	CCONJ
fueconorg-12821	126	30	cash	cash	NOUN
fueconorg-12821	126	31	flow	flow	NOUN
fueconorg-12821	126	32	statement	statement	NOUN
fueconorg-12821	126	33	.	.	PUNCT
fueconorg-12821	127	1	the	the	DET
fueconorg-12821	127	2	first	first	ADJ
fueconorg-12821	127	3	digits	digit	NOUN
fueconorg-12821	127	4	of	of	ADP
fueconorg-12821	127	5	the	the	DET
fueconorg-12821	127	6	amounts	amount	NOUN
fueconorg-12821	127	7	should	should	AUX
fueconorg-12821	127	8	follow	follow	VERB
fueconorg-12821	127	9	the	the	DET
fueconorg-12821	127	10	expected	expect	VERB
fueconorg-12821	127	11	distribution	distribution	NOUN
fueconorg-12821	127	12	of	of	ADP
fueconorg-12821	127	13	values	value	NOUN
fueconorg-12821	127	14	,	,	PUNCT
fueconorg-12821	127	15	arboleda	arboleda	PROPN
fueconorg-12821	127	16	et	et	PROPN
fueconorg-12821	127	17	al	al	PROPN
fueconorg-12821	127	18	.	.	PUNCT
fueconorg-12821	128	1	(	(	PUNCT
fueconorg-12821	128	2	2018	2018	NUM
fueconorg-12821	128	3	)	)	PUNCT
fueconorg-12821	128	4	.	.	PUNCT
fueconorg-12821	129	1	the	the	DET
fueconorg-12821	129	2	frequency	frequency	NOUN
fueconorg-12821	129	3	of	of	ADP
fueconorg-12821	129	4	the	the	DET
fueconorg-12821	129	5	number	number	NOUN
fueconorg-12821	129	6	of	of	ADP
fueconorg-12821	129	7	each	each	DET
fueconorg-12821	129	8	leading	lead	VERB
fueconorg-12821	129	9	digit	digit	NOUN
fueconorg-12821	129	10	was	be	AUX
fueconorg-12821	129	11	counted	count	VERB
fueconorg-12821	129	12	.	.	PUNCT
fueconorg-12821	130	1	the	the	DET
fueconorg-12821	130	2	actual	actual	ADJ
fueconorg-12821	130	3	frequency	frequency	NOUN
fueconorg-12821	130	4	of	of	ADP
fueconorg-12821	130	5	leading	lead	VERB
fueconorg-12821	130	6	digits	digit	NOUN
fueconorg-12821	130	7	to	to	ADP
fueconorg-12821	130	8	the	the	DET
fueconorg-12821	130	9	expected	expect	VERB
fueconorg-12821	130	10	distribution	distribution	NOUN
fueconorg-12821	130	11	(	(	PUNCT
fueconorg-12821	130	12	theoretical	theoretical	ADJ
fueconorg-12821	130	13	frequency	frequency	NOUN
fueconorg-12821	130	14	)	)	PUNCT
fueconorg-12821	130	15	according	accord	VERB
fueconorg-12821	130	16	to	to	ADP
fueconorg-12821	130	17	benford	benford	PROPN
fueconorg-12821	130	18	's	's	PART
fueconorg-12821	130	19	law	law	NOUN
fueconorg-12821	130	20	was	be	AUX
fueconorg-12821	130	21	compared	compare	VERB
fueconorg-12821	130	22	.	.	PUNCT
fueconorg-12821	131	1	kolmogorov	kolmogorov	ADJ
fueconorg-12821	131	2	-	-	PUNCT
fueconorg-12821	131	3	smirnov	smirnov	PROPN
fueconorg-12821	131	4	(	(	PUNCT
fueconorg-12821	131	5	ks	ks	NOUN
fueconorg-12821	131	6	)	)	PUNCT
fueconorg-12821	131	7	statistics	statistic	NOUN
fueconorg-12821	131	8	was	be	AUX
fueconorg-12821	131	9	used	use	VERB
fueconorg-12821	131	10	and	and	CCONJ
fueconorg-12821	131	11	compared	compare	VERB
fueconorg-12821	131	12	whether	whether	SCONJ
fueconorg-12821	131	13	ks	ks	NOUN
fueconorg-12821	131	14	is	be	AUX
fueconorg-12821	131	15	greater	great	ADJ
fueconorg-12821	131	16	than	than	ADP
fueconorg-12821	131	17	the	the	DET
fueconorg-12821	131	18	square	square	ADJ
fueconorg-12821	131	19	root	root	NOUN
fueconorg-12821	131	20	of	of	ADP
fueconorg-12821	131	21	p	p	NOUN
fueconorg-12821	131	22	(	(	PUNCT
fueconorg-12821	131	23	cut	cut	NOUN
fueconorg-12821	131	24	-	-	PUNCT
fueconorg-12821	131	25	off	off	NOUN
fueconorg-12821	131	26	)	)	PUNCT
fueconorg-12821	131	27	.	.	PUNCT
fueconorg-12821	132	1	the	the	DET
fueconorg-12821	132	2	results	result	NOUN
fueconorg-12821	132	3	point	point	VERB
fueconorg-12821	132	4	to	to	ADP
fueconorg-12821	132	5	possible	possible	ADJ
fueconorg-12821	132	6	manipulation	manipulation	NOUN
fueconorg-12821	132	7	as	as	SCONJ
fueconorg-12821	132	8	they	they	PRON
fueconorg-12821	132	9	approach	approach	VERB
fueconorg-12821	132	10	the	the	DET
fueconorg-12821	132	11	cut	cut	VERB
fueconorg-12821	132	12	-	-	PUNCT
fueconorg-12821	132	13	off	off	ADP
fueconorg-12821	132	14	values	value	NOUN
fueconorg-12821	132	15	(	(	PUNCT
fueconorg-12821	132	16	table	table	NOUN
fueconorg-12821	132	17	3	3	NUM
fueconorg-12821	132	18	)	)	PUNCT
fueconorg-12821	132	19	.	.	PUNCT
fueconorg-12821	133	1	the	the	DET
fueconorg-12821	133	2	expected	expect	VERB
fueconorg-12821	133	3	distribution	distribution	NOUN
fueconorg-12821	133	4	was	be	AUX
fueconorg-12821	133	5	not	not	PART
fueconorg-12821	133	6	compliant	compliant	ADJ
fueconorg-12821	133	7	with	with	ADP
fueconorg-12821	133	8	actual	actual	ADJ
fueconorg-12821	133	9	distribution	distribution	NOUN
fueconorg-12821	133	10	of	of	ADP
fueconorg-12821	133	11	any	any	DET
fueconorg-12821	133	12	company	company	NOUN
fueconorg-12821	133	13	(	(	PUNCT
fueconorg-12821	133	14	figures	figure	NOUN
fueconorg-12821	133	15	1,2,3	1,2,3	NUM
fueconorg-12821	133	16	)	)	PUNCT
fueconorg-12821	133	17	.	.	PUNCT
fueconorg-12821	134	1	the	the	DET
fueconorg-12821	134	2	result	result	NOUN
fueconorg-12821	134	3	of	of	ADP
fueconorg-12821	134	4	ks	ks	PROPN
fueconorg-12821	134	5	statistics	statistic	NOUN
fueconorg-12821	134	6	approached	approach	VERB
fueconorg-12821	134	7	the	the	DET
fueconorg-12821	134	8	cutoff	cutoff	NOUN
fueconorg-12821	134	9	limit	limit	NOUN
fueconorg-12821	134	10	value	value	NOUN
fueconorg-12821	134	11	.	.	PUNCT
fueconorg-12821	135	1	this	this	PRON
fueconorg-12821	135	2	confirms	confirm	VERB
fueconorg-12821	135	3	possible	possible	ADJ
fueconorg-12821	135	4	data	datum	NOUN
fueconorg-12821	135	5	manipulation	manipulation	NOUN
fueconorg-12821	135	6	.	.	PUNCT
fueconorg-12821	136	1	power	power	NOUN
fueconorg-12821	136	2	trade	trade	NOUN
fueconorg-12821	136	3	,	,	PUNCT
fueconorg-12821	136	4	j.s.c	j.s.c	PROPN
fueconorg-12821	136	5	.	.	PROPN
fueconorg-12821	136	6	shows	show	VERB
fueconorg-12821	136	7	the	the	DET
fueconorg-12821	136	8	greatest	great	ADJ
fueconorg-12821	136	9	differences	difference	NOUN
fueconorg-12821	136	10	between	between	ADP
fueconorg-12821	136	11	the	the	DET
fueconorg-12821	136	12	actual	actual	ADJ
fueconorg-12821	136	13	and	and	CCONJ
fueconorg-12821	136	14	expected	expect	VERB
fueconorg-12821	136	15	distribution	distribution	NOUN
fueconorg-12821	136	16	.	.	PUNCT
fueconorg-12821	137	1	table	table	NOUN
fueconorg-12821	137	2	3	3	NUM
fueconorg-12821	137	3	the	the	DET
fueconorg-12821	137	4	results	result	NOUN
fueconorg-12821	137	5	of	of	ADP
fueconorg-12821	137	6	benford	benford	NOUN
fueconorg-12821	137	7	's	's	PART
fueconorg-12821	137	8	law	law	NOUN
fueconorg-12821	137	9	model	model	NOUN
fueconorg-12821	137	10	,	,	PUNCT
fueconorg-12821	137	11	all	all	DET
fueconorg-12821	137	12	three	three	NUM
fueconorg-12821	137	13	companies	company	NOUN
fueconorg-12821	137	14	ks	ks	NOUN
fueconorg-12821	137	15	cut	cut	VERB
fueconorg-12821	137	16	-	-	PUNCT
fueconorg-12821	137	17	off	off	ADP
fueconorg-12821	137	18	poultry	poultry	NOUN
fueconorg-12821	137	19	,	,	PUNCT
fueconorg-12821	137	20	j.s.c	j.s.c	ADJ
fueconorg-12821	137	21	.	.	PUNCT
fueconorg-12821	138	1	10,0	10,0	NOUN
fueconorg-12821	138	2	%	%	NOUN
fueconorg-12821	138	3	13,2	13,2	NUM
fueconorg-12821	138	4	%	%	NOUN
fueconorg-12821	138	5	globaltrading	globaltrading	NOUN
fueconorg-12821	138	6	,	,	PUNCT
fueconorg-12821	138	7	ltd	ltd	PROPN
fueconorg-12821	138	8	.	.	PUNCT
fueconorg-12821	139	1	10,9	10,9	NUM
fueconorg-12821	139	2	%	%	NOUN
fueconorg-12821	139	3	13,7	13,7	NUM
fueconorg-12821	139	4	%	%	NOUN
fueconorg-12821	139	5	power	power	NOUN
fueconorg-12821	139	6	trade	trade	NOUN
fueconorg-12821	139	7	,	,	PUNCT
fueconorg-12821	139	8	j.s.c	j.s.c	ADJ
fueconorg-12821	139	9	.	.	PUNCT
fueconorg-12821	140	1	11,6	11,6	NUM
fueconorg-12821	140	2	%	%	NOUN
fueconorg-12821	140	3	13,9	13,9	NUM
fueconorg-12821	140	4	%	%	NOUN
fueconorg-12821	140	5	source	source	NOUN
fueconorg-12821	140	6	:	:	PUNCT
fueconorg-12821	140	7	own	own	ADJ
fueconorg-12821	140	8	calculations	calculation	NOUN
fueconorg-12821	140	9	fig	fig	NOUN
fueconorg-12821	140	10	.	.	PUNCT
fueconorg-12821	141	1	1	1	NUM
fueconorg-12821	141	2	the	the	DET
fueconorg-12821	141	3	results	result	NOUN
fueconorg-12821	141	4	of	of	ADP
fueconorg-12821	141	5	benford	benford	NOUN
fueconorg-12821	141	6	's	's	PART
fueconorg-12821	141	7	law	law	NOUN
fueconorg-12821	141	8	model	model	NOUN
fueconorg-12821	141	9	for	for	ADP
fueconorg-12821	141	10	poultry	poultry	NOUN
fueconorg-12821	141	11	,	,	PUNCT
fueconorg-12821	141	12	j.s.c	j.s.c	PROPN
fueconorg-12821	141	13	.	.	PROPN
fueconorg-12821	141	14	source	source	NOUN
fueconorg-12821	141	15	:	:	PUNCT
fueconorg-12821	141	16	own	own	ADJ
fueconorg-12821	141	17	processing	processing	NOUN
fueconorg-12821	141	18	detecting	detect	VERB
fueconorg-12821	141	19	fraud	fraud	NOUN
fueconorg-12821	141	20	in	in	ADP
fueconorg-12821	141	21	accounting	accounting	NOUN
fueconorg-12821	141	22	using	use	VERB
fueconorg-12821	141	23	selected	select	VERB
fueconorg-12821	141	24	methods	method	NOUN
fueconorg-12821	141	25	181	181	NUM
fueconorg-12821	141	26	fig	fig	NOUN
fueconorg-12821	141	27	.	.	PUNCT
fueconorg-12821	142	1	2	2	NUM
fueconorg-12821	143	1	the	the	DET
fueconorg-12821	143	2	results	result	NOUN
fueconorg-12821	143	3	of	of	ADP
fueconorg-12821	143	4	benford	benford	NOUN
fueconorg-12821	143	5	's	's	PART
fueconorg-12821	143	6	law	law	NOUN
fueconorg-12821	143	7	for	for	ADP
fueconorg-12821	143	8	model	model	NOUN
fueconorg-12821	143	9	globaltrading	globaltrading	PROPN
fueconorg-12821	143	10	,	,	PUNCT
fueconorg-12821	143	11	ltd	ltd	PROPN
fueconorg-12821	143	12	.	.	PROPN
fueconorg-12821	143	13	source	source	NOUN
fueconorg-12821	143	14	:	:	PUNCT
fueconorg-12821	143	15	own	own	ADJ
fueconorg-12821	143	16	processing	processing	NOUN
fueconorg-12821	143	17	fig	fig	NOUN
fueconorg-12821	143	18	.	.	PUNCT
fueconorg-12821	144	1	3	3	NUM
fueconorg-12821	144	2	the	the	DET
fueconorg-12821	144	3	results	result	NOUN
fueconorg-12821	144	4	of	of	ADP
fueconorg-12821	144	5	benford	benford	NOUN
fueconorg-12821	144	6	's	's	PART
fueconorg-12821	144	7	law	law	NOUN
fueconorg-12821	144	8	model	model	NOUN
fueconorg-12821	144	9	for	for	ADP
fueconorg-12821	144	10	power	power	NOUN
fueconorg-12821	144	11	trade	trade	NOUN
fueconorg-12821	144	12	,	,	PUNCT
fueconorg-12821	144	13	j.s.c	j.s.c	PROPN
fueconorg-12821	144	14	.	.	PROPN
fueconorg-12821	144	15	source	source	NOUN
fueconorg-12821	144	16	:	:	PUNCT
fueconorg-12821	144	17	own	own	ADJ
fueconorg-12821	144	18	processing	process	VERB
fueconorg-12821	144	19	4.3	4.3	NUM
fueconorg-12821	144	20	.	.	PUNCT
fueconorg-12821	144	21	results	result	NOUN
fueconorg-12821	144	22	from	from	ADP
fueconorg-12821	144	23	quality	quality	NOUN
fueconorg-12821	144	24	of	of	ADP
fueconorg-12821	144	25	income	income	NOUN
fueconorg-12821	144	26	ratio	ratio	NOUN
fueconorg-12821	144	27	model	model	NOUN
fueconorg-12821	144	28	company	company	NOUN
fueconorg-12821	144	29	poultry	poultry	NOUN
fueconorg-12821	144	30	,	,	PUNCT
fueconorg-12821	144	31	j.s.c	j.s.c	PROPN
fueconorg-12821	144	32	.	.	PROPN
fueconorg-12821	144	33	shows	show	VERB
fueconorg-12821	144	34	fluctuating	fluctuate	VERB
fueconorg-12821	144	35	levels	level	NOUN
fueconorg-12821	144	36	of	of	ADP
fueconorg-12821	144	37	cash	cash	NOUN
fueconorg-12821	144	38	flow	flow	NOUN
fueconorg-12821	144	39	and	and	CCONJ
fueconorg-12821	144	40	net	net	ADJ
fueconorg-12821	144	41	income	income	NOUN
fueconorg-12821	144	42	.	.	PUNCT
fueconorg-12821	145	1	in	in	ADP
fueconorg-12821	145	2	two	two	NUM
fueconorg-12821	145	3	cases	case	NOUN
fueconorg-12821	145	4	out	out	ADP
fueconorg-12821	145	5	of	of	ADP
fueconorg-12821	145	6	five	five	NUM
fueconorg-12821	145	7	,	,	PUNCT
fueconorg-12821	145	8	it	it	PRON
fueconorg-12821	145	9	exceeded	exceed	VERB
fueconorg-12821	145	10	criterion	criterion	NOUN
fueconorg-12821	145	11	1	1	NUM
fueconorg-12821	145	12	.	.	PUNCT
fueconorg-12821	146	1	it	it	PRON
fueconorg-12821	146	2	hints	hint	VERB
fueconorg-12821	146	3	at	at	ADP
fueconorg-12821	146	4	possible	possible	ADJ
fueconorg-12821	146	5	data	datum	NOUN
fueconorg-12821	146	6	manipulation	manipulation	NOUN
fueconorg-12821	146	7	(	(	PUNCT
fueconorg-12821	146	8	figure	figure	NOUN
fueconorg-12821	146	9	4	4	NUM
fueconorg-12821	146	10	)	)	PUNCT
fueconorg-12821	146	11	.	.	PUNCT
fueconorg-12821	147	1	in	in	ADP
fueconorg-12821	147	2	the	the	DET
fueconorg-12821	147	3	case	case	NOUN
fueconorg-12821	147	4	of	of	ADP
fueconorg-12821	147	5	globaltrading	globaltrade	VERB
fueconorg-12821	147	6	ltd	ltd	PROPN
fueconorg-12821	147	7	.	.	PROPN
fueconorg-12821	147	8	,	,	PUNCT
fueconorg-12821	147	9	both	both	DET
fueconorg-12821	147	10	cash	cash	NOUN
fueconorg-12821	147	11	flow	flow	NOUN
fueconorg-12821	147	12	and	and	CCONJ
fueconorg-12821	147	13	net	net	ADJ
fueconorg-12821	147	14	income	income	NOUN
fueconorg-12821	147	15	developed	develop	VERB
fueconorg-12821	147	16	evenly	evenly	ADV
fueconorg-12821	147	17	,	,	PUNCT
fueconorg-12821	147	18	as	as	SCONJ
fueconorg-12821	147	19	evidenced	evidence	VERB
fueconorg-12821	147	20	by	by	ADP
fueconorg-12821	147	21	the	the	DET
fueconorg-12821	147	22	value	value	NOUN
fueconorg-12821	147	23	of	of	ADP
fueconorg-12821	147	24	the	the	DET
fueconorg-12821	147	25	quality	quality	NOUN
fueconorg-12821	147	26	of	of	ADP
fueconorg-12821	147	27	income	income	NOUN
fueconorg-12821	147	28	ratio	ratio	NOUN
fueconorg-12821	147	29	indicator	indicator	NOUN
fueconorg-12821	147	30	.	.	PUNCT
fueconorg-12821	148	1	only	only	ADV
fueconorg-12821	148	2	this	this	DET
fueconorg-12821	148	3	indicator	indicator	NOUN
fueconorg-12821	148	4	did	do	AUX
fueconorg-12821	148	5	not	not	PART
fueconorg-12821	148	6	point	point	VERB
fueconorg-12821	148	7	to	to	ADP
fueconorg-12821	148	8	possible	possible	ADJ
fueconorg-12821	148	9	manipulation	manipulation	NOUN
fueconorg-12821	148	10	in	in	ADP
fueconorg-12821	148	11	this	this	DET
fueconorg-12821	148	12	company	company	NOUN
fueconorg-12821	148	13	(	(	PUNCT
fueconorg-12821	148	14	figure	figure	NOUN
fueconorg-12821	148	15	5	5	NUM
fueconorg-12821	148	16	)	)	PUNCT
fueconorg-12821	148	17	.	.	PUNCT
fueconorg-12821	149	1	the	the	DET
fueconorg-12821	149	2	company	company	NOUN
fueconorg-12821	149	3	power	power	NOUN
fueconorg-12821	149	4	trade	trade	NOUN
fueconorg-12821	149	5	,	,	PUNCT
fueconorg-12821	149	6	j.s.c	j.s.c	ADJ
fueconorg-12821	149	7	.	.	PROPN
fueconorg-12821	149	8	showed	show	VERB
fueconorg-12821	149	9	an	an	DET
fueconorg-12821	149	10	extremely	extremely	ADV
fueconorg-12821	149	11	high	high	ADJ
fueconorg-12821	149	12	value	value	NOUN
fueconorg-12821	149	13	of	of	ADP
fueconorg-12821	149	14	cash	cash	NOUN
fueconorg-12821	149	15	flow	flow	NOUN
fueconorg-12821	149	16	and	and	CCONJ
fueconorg-12821	149	17	a	a	DET
fueconorg-12821	149	18	loss	loss	NOUN
fueconorg-12821	149	19	at	at	ADP
fueconorg-12821	149	20	the	the	DET
fueconorg-12821	149	21	same	same	ADJ
fueconorg-12821	149	22	time	time	NOUN
fueconorg-12821	149	23	in	in	ADP
fueconorg-12821	149	24	the	the	DET
fueconorg-12821	149	25	fourth	fourth	ADJ
fueconorg-12821	149	26	year	year	NOUN
fueconorg-12821	149	27	.	.	PUNCT
fueconorg-12821	150	1	in	in	ADP
fueconorg-12821	150	2	the	the	DET
fueconorg-12821	150	3	fifth	fifth	ADJ
fueconorg-12821	150	4	year	year	NOUN
fueconorg-12821	150	5	,	,	PUNCT
fueconorg-12821	150	6	the	the	DET
fueconorg-12821	150	7	company	company	NOUN
fueconorg-12821	150	8	showed	show	VERB
fueconorg-12821	150	9	almost	almost	ADV
fueconorg-12821	150	10	no	no	PRON
fueconorg-12821	150	11	activity	activity	NOUN
fueconorg-12821	150	12	.	.	PUNCT
fueconorg-12821	151	1	fluctuating	fluctuate	VERB
fueconorg-12821	151	2	value	value	NOUN
fueconorg-12821	151	3	of	of	ADP
fueconorg-12821	151	4	the	the	DET
fueconorg-12821	151	5	indicator	indicator	NOUN
fueconorg-12821	151	6	indicates	indicate	VERB
fueconorg-12821	151	7	possible	possible	ADJ
fueconorg-12821	151	8	data	datum	NOUN
fueconorg-12821	151	9	manipulation	manipulation	NOUN
fueconorg-12821	151	10	(	(	PUNCT
fueconorg-12821	151	11	figure	figure	NOUN
fueconorg-12821	151	12	6	6	NUM
fueconorg-12821	151	13	)	)	PUNCT
fueconorg-12821	151	14	.	.	PUNCT
fueconorg-12821	152	1	this	this	DET
fueconorg-12821	152	2	method	method	NOUN
fueconorg-12821	152	3	has	have	VERB
fueconorg-12821	152	4	a	a	DET
fueconorg-12821	152	5	weakness	weakness	NOUN
fueconorg-12821	152	6	in	in	ADP
fueconorg-12821	152	7	that	that	SCONJ
fueconorg-12821	152	8	if	if	SCONJ
fueconorg-12821	152	9	two	two	NUM
fueconorg-12821	152	10	negative	negative	ADJ
fueconorg-12821	152	11	numbers	number	NOUN
fueconorg-12821	152	12	are	be	AUX
fueconorg-12821	152	13	divided	divide	VERB
fueconorg-12821	152	14	,	,	PUNCT
fueconorg-12821	152	15	the	the	DET
fueconorg-12821	152	16	result	result	NOUN
fueconorg-12821	152	17	is	be	AUX
fueconorg-12821	152	18	positive	positive	ADJ
fueconorg-12821	152	19	and	and	CCONJ
fueconorg-12821	152	20	can	can	AUX
fueconorg-12821	152	21	be	be	AUX
fueconorg-12821	152	22	greater	great	ADJ
fueconorg-12821	152	23	than	than	ADP
fueconorg-12821	152	24	1	1	NUM
fueconorg-12821	152	25	.	.	NOUN
fueconorg-12821	152	26	182	182	NUM
fueconorg-12821	152	27	r.	r.	PROPN
fueconorg-12821	152	28	tušan	tušan	PROPN
fueconorg-12821	152	29	fig	fig	PROPN
fueconorg-12821	152	30	.	.	PUNCT
fueconorg-12821	153	1	4	4	NUM
fueconorg-12821	153	2	the	the	DET
fueconorg-12821	153	3	results	result	NOUN
fueconorg-12821	153	4	of	of	ADP
fueconorg-12821	153	5	quality	quality	NOUN
fueconorg-12821	153	6	of	of	ADP
fueconorg-12821	153	7	income	income	NOUN
fueconorg-12821	153	8	ratio	ratio	NOUN
fueconorg-12821	153	9	poultry	poultry	NOUN
fueconorg-12821	153	10	,	,	PUNCT
fueconorg-12821	153	11	j.s.c	j.s.c	PROPN
fueconorg-12821	153	12	.	.	PROPN
fueconorg-12821	153	13	source	source	NOUN
fueconorg-12821	153	14	:	:	PUNCT
fueconorg-12821	153	15	own	own	ADJ
fueconorg-12821	153	16	processing	processing	NOUN
fueconorg-12821	153	17	fig	fig	NOUN
fueconorg-12821	153	18	.	.	PUNCT
fueconorg-12821	154	1	5	5	NUM
fueconorg-12821	154	2	the	the	DET
fueconorg-12821	154	3	results	result	NOUN
fueconorg-12821	154	4	of	of	ADP
fueconorg-12821	154	5	quality	quality	NOUN
fueconorg-12821	154	6	of	of	ADP
fueconorg-12821	154	7	income	income	NOUN
fueconorg-12821	154	8	ratio	ratio	NOUN
fueconorg-12821	154	9	for	for	ADP
fueconorg-12821	154	10	model	model	NOUN
fueconorg-12821	154	11	globaltrading	globaltrading	PROPN
fueconorg-12821	154	12	,	,	PUNCT
fueconorg-12821	154	13	ltd	ltd	PROPN
fueconorg-12821	154	14	.	.	PROPN
fueconorg-12821	154	15	source	source	NOUN
fueconorg-12821	154	16	:	:	PUNCT
fueconorg-12821	154	17	own	own	ADJ
fueconorg-12821	154	18	processing	processing	NOUN
fueconorg-12821	154	19	fig	fig	NOUN
fueconorg-12821	154	20	.	.	PUNCT
fueconorg-12821	155	1	6	6	NUM
fueconorg-12821	155	2	the	the	DET
fueconorg-12821	155	3	results	result	NOUN
fueconorg-12821	155	4	of	of	ADP
fueconorg-12821	155	5	quality	quality	NOUN
fueconorg-12821	155	6	of	of	ADP
fueconorg-12821	155	7	income	income	NOUN
fueconorg-12821	155	8	ratio	ratio	NOUN
fueconorg-12821	155	9	for	for	ADP
fueconorg-12821	155	10	power	power	NOUN
fueconorg-12821	155	11	trade	trade	NOUN
fueconorg-12821	155	12	,	,	PUNCT
fueconorg-12821	155	13	j.s.c	j.s.c	PROPN
fueconorg-12821	155	14	.	.	PROPN
fueconorg-12821	155	15	source	source	NOUN
fueconorg-12821	155	16	:	:	PUNCT
fueconorg-12821	155	17	own	own	ADJ
fueconorg-12821	155	18	processing	processing	NOUN
fueconorg-12821	155	19	detecting	detect	VERB
fueconorg-12821	155	20	fraud	fraud	NOUN
fueconorg-12821	155	21	in	in	ADP
fueconorg-12821	155	22	accounting	accounting	NOUN
fueconorg-12821	155	23	using	use	VERB
fueconorg-12821	155	24	selected	select	VERB
fueconorg-12821	155	25	methods	method	NOUN
fueconorg-12821	155	26	183	183	NUM
fueconorg-12821	155	27	5	5	NUM
fueconorg-12821	155	28	.	.	PUNCT
fueconorg-12821	156	1	future	future	ADJ
fueconorg-12821	156	2	research	research	NOUN
fueconorg-12821	156	3	directions	direction	NOUN
fueconorg-12821	156	4	the	the	DET
fueconorg-12821	156	5	performed	performed	ADJ
fueconorg-12821	156	6	analysis	analysis	NOUN
fueconorg-12821	156	7	shows	show	VERB
fueconorg-12821	156	8	that	that	SCONJ
fueconorg-12821	156	9	it	it	PRON
fueconorg-12821	156	10	is	be	AUX
fueconorg-12821	156	11	possible	possible	ADJ
fueconorg-12821	156	12	to	to	PART
fueconorg-12821	156	13	expand	expand	VERB
fueconorg-12821	156	14	the	the	DET
fueconorg-12821	156	15	number	number	NOUN
fueconorg-12821	156	16	of	of	ADP
fueconorg-12821	156	17	companies	company	NOUN
fueconorg-12821	156	18	for	for	ADP
fueconorg-12821	156	19	the	the	DET
fueconorg-12821	156	20	purpose	purpose	NOUN
fueconorg-12821	156	21	of	of	ADP
fueconorg-12821	156	22	verifying	verify	VERB
fueconorg-12821	156	23	the	the	DET
fueconorg-12821	156	24	application	application	NOUN
fueconorg-12821	156	25	of	of	ADP
fueconorg-12821	156	26	beneish	beneish	ADJ
fueconorg-12821	156	27	m	m	PROPN
fueconorg-12821	156	28	-	-	NOUN
fueconorg-12821	156	29	score	score	NOUN
fueconorg-12821	156	30	and	and	CCONJ
fueconorg-12821	156	31	benford	benford	NOUN
fueconorg-12821	156	32	's	's	PART
fueconorg-12821	156	33	law	law	NOUN
fueconorg-12821	156	34	methods	method	NOUN
fueconorg-12821	156	35	.	.	PUNCT
fueconorg-12821	157	1	6	6	X
fueconorg-12821	157	2	.	.	X
fueconorg-12821	157	3	conclusion	conclusion	NOUN
fueconorg-12821	157	4	the	the	DET
fueconorg-12821	157	5	aim	aim	NOUN
fueconorg-12821	157	6	of	of	ADP
fueconorg-12821	157	7	the	the	DET
fueconorg-12821	157	8	article	article	NOUN
fueconorg-12821	157	9	was	be	AUX
fueconorg-12821	157	10	to	to	PART
fueconorg-12821	157	11	point	point	VERB
fueconorg-12821	157	12	out	out	ADP
fueconorg-12821	157	13	the	the	DET
fueconorg-12821	157	14	possible	possible	ADJ
fueconorg-12821	157	15	manipulation	manipulation	NOUN
fueconorg-12821	157	16	of	of	ADP
fueconorg-12821	157	17	accounting	accounting	NOUN
fueconorg-12821	157	18	data	datum	NOUN
fueconorg-12821	157	19	by	by	ADP
fueconorg-12821	157	20	those	those	DET
fueconorg-12821	157	21	subjects	subject	NOUN
fueconorg-12821	157	22	that	that	PRON
fueconorg-12821	157	23	were	be	AUX
fueconorg-12821	157	24	exposed	expose	VERB
fueconorg-12821	157	25	as	as	ADP
fueconorg-12821	157	26	tax	tax	NOUN
fueconorg-12821	157	27	fraudsters	fraudster	NOUN
fueconorg-12821	157	28	.	.	PUNCT
fueconorg-12821	158	1	three	three	NUM
fueconorg-12821	158	2	methods	method	NOUN
fueconorg-12821	158	3	were	be	AUX
fueconorg-12821	158	4	used	use	VERB
fueconorg-12821	158	5	to	to	PART
fueconorg-12821	158	6	detect	detect	VERB
fueconorg-12821	158	7	manipulation	manipulation	NOUN
fueconorg-12821	158	8	:	:	PUNCT
fueconorg-12821	158	9	beneish	beneish	PROPN
fueconorg-12821	158	10	m	m	PROPN
fueconorg-12821	158	11	-	-	PUNCT
fueconorg-12821	158	12	score	score	NOUN
fueconorg-12821	158	13	,	,	PUNCT
fueconorg-12821	158	14	benford	benford	NOUN
fueconorg-12821	158	15	's	's	PART
fueconorg-12821	158	16	law	law	NOUN
fueconorg-12821	158	17	,	,	PUNCT
fueconorg-12821	158	18	and	and	CCONJ
fueconorg-12821	158	19	quality	quality	NOUN
fueconorg-12821	158	20	of	of	ADP
fueconorg-12821	158	21	net	net	ADJ
fueconorg-12821	158	22	income	income	NOUN
fueconorg-12821	158	23	.	.	PUNCT
fueconorg-12821	159	1	the	the	DET
fueconorg-12821	159	2	research	research	NOUN
fueconorg-12821	159	3	question	question	NOUN
fueconorg-12821	159	4	was	be	AUX
fueconorg-12821	159	5	set	set	VERB
fueconorg-12821	159	6	:	:	PUNCT
fueconorg-12821	159	7	do	do	AUX
fueconorg-12821	159	8	the	the	DET
fueconorg-12821	159	9	mentioned	mention	VERB
fueconorg-12821	159	10	methods	method	NOUN
fueconorg-12821	159	11	detect	detect	VERB
fueconorg-12821	159	12	the	the	DET
fueconorg-12821	159	13	manipulation	manipulation	NOUN
fueconorg-12821	159	14	of	of	ADP
fueconorg-12821	159	15	accounting	accounting	NOUN
fueconorg-12821	159	16	data	datum	NOUN
fueconorg-12821	159	17	?	?	PUNCT
fueconorg-12821	160	1	and	and	CCONJ
fueconorg-12821	160	2	established	establish	VERB
fueconorg-12821	160	3	hypothesis	hypothesis	NOUN
fueconorg-12821	160	4	:	:	PUNCT
fueconorg-12821	160	5	at	at	ADP
fueconorg-12821	160	6	least	least	ADJ
fueconorg-12821	160	7	one	one	NUM
fueconorg-12821	160	8	of	of	ADP
fueconorg-12821	160	9	the	the	DET
fueconorg-12821	160	10	three	three	NUM
fueconorg-12821	160	11	methods	method	NOUN
fueconorg-12821	160	12	helped	help	VERB
fueconorg-12821	160	13	to	to	PART
fueconorg-12821	160	14	reveal	reveal	VERB
fueconorg-12821	160	15	the	the	DET
fueconorg-12821	160	16	manipulation	manipulation	NOUN
fueconorg-12821	160	17	of	of	ADP
fueconorg-12821	160	18	accounting	accounting	NOUN
fueconorg-12821	160	19	data	datum	NOUN
fueconorg-12821	160	20	.	.	PUNCT
fueconorg-12821	161	1	the	the	DET
fueconorg-12821	161	2	hypothesis	hypothesis	NOUN
fueconorg-12821	161	3	was	be	AUX
fueconorg-12821	161	4	confirmed	confirm	VERB
fueconorg-12821	161	5	beneish	beneish	PROPN
fueconorg-12821	161	6	m	m	PROPN
fueconorg-12821	161	7	-	-	NOUN
fueconorg-12821	161	8	score	score	NOUN
fueconorg-12821	161	9	and	and	CCONJ
fueconorg-12821	161	10	benford	benford	NOUN
fueconorg-12821	161	11	's	's	PART
fueconorg-12821	161	12	law	law	NOUN
fueconorg-12821	161	13	indicated	indicate	VERB
fueconorg-12821	161	14	possible	possible	ADJ
fueconorg-12821	161	15	data	datum	NOUN
fueconorg-12821	161	16	manipulation	manipulation	NOUN
fueconorg-12821	161	17	,	,	PUNCT
fueconorg-12821	161	18	while	while	SCONJ
fueconorg-12821	161	19	the	the	DET
fueconorg-12821	161	20	quality	quality	NOUN
fueconorg-12821	161	21	of	of	ADP
fueconorg-12821	161	22	net	net	ADJ
fueconorg-12821	161	23	income	income	NOUN
fueconorg-12821	161	24	method	method	NOUN
fueconorg-12821	161	25	did	do	AUX
fueconorg-12821	161	26	not	not	PART
fueconorg-12821	161	27	reveal	reveal	VERB
fueconorg-12821	161	28	possible	possible	ADJ
fueconorg-12821	161	29	manipulation	manipulation	NOUN
fueconorg-12821	161	30	in	in	ADP
fueconorg-12821	161	31	one	one	NUM
fueconorg-12821	161	32	case	case	NOUN
fueconorg-12821	161	33	.	.	PUNCT
fueconorg-12821	162	1	the	the	DET
fueconorg-12821	162	2	weakness	weakness	NOUN
fueconorg-12821	162	3	of	of	ADP
fueconorg-12821	162	4	this	this	DET
fueconorg-12821	162	5	method	method	NOUN
fueconorg-12821	162	6	is	be	AUX
fueconorg-12821	162	7	in	in	ADP
fueconorg-12821	162	8	the	the	DET
fueconorg-12821	162	9	division	division	NOUN
fueconorg-12821	162	10	of	of	ADP
fueconorg-12821	162	11	two	two	NUM
fueconorg-12821	162	12	negative	negative	ADJ
fueconorg-12821	162	13	numbers	number	NOUN
fueconorg-12821	162	14	when	when	SCONJ
fueconorg-12821	162	15	the	the	DET
fueconorg-12821	162	16	result	result	NOUN
fueconorg-12821	162	17	is	be	AUX
fueconorg-12821	162	18	positive	positive	ADJ
fueconorg-12821	162	19	and	and	CCONJ
fueconorg-12821	162	20	greater	great	ADJ
fueconorg-12821	162	21	than	than	ADP
fueconorg-12821	162	22	1	1	NUM
fueconorg-12821	162	23	.	.	PUNCT
fueconorg-12821	163	1	it	it	PRON
fueconorg-12821	163	2	can	can	AUX
fueconorg-12821	163	3	be	be	AUX
fueconorg-12821	163	4	stated	state	VERB
fueconorg-12821	163	5	that	that	SCONJ
fueconorg-12821	163	6	beneish	beneish	PROPN
fueconorg-12821	163	7	m	m	PROPN
fueconorg-12821	163	8	-	-	NOUN
fueconorg-12821	163	9	score	score	NOUN
fueconorg-12821	163	10	and	and	CCONJ
fueconorg-12821	163	11	benford	benford	NOUN
fueconorg-12821	163	12	's	's	PART
fueconorg-12821	163	13	law	law	NOUN
fueconorg-12821	163	14	methods	method	NOUN
fueconorg-12821	163	15	confirmed	confirm	VERB
fueconorg-12821	163	16	the	the	DET
fueconorg-12821	163	17	possible	possible	ADJ
fueconorg-12821	163	18	manipulation	manipulation	NOUN
fueconorg-12821	163	19	of	of	ADP
fueconorg-12821	163	20	accounting	accounting	NOUN
fueconorg-12821	163	21	data	datum	NOUN
fueconorg-12821	163	22	by	by	ADP
fueconorg-12821	163	23	tax	tax	NOUN
fueconorg-12821	163	24	fraudulent	fraudulent	ADJ
fueconorg-12821	163	25	entities	entity	NOUN
fueconorg-12821	163	26	.	.	PUNCT
fueconorg-12821	164	1	acknowledgements	acknowledgement	NOUN
fueconorg-12821	164	2	:	:	PUNCT
fueconorg-12821	164	3	this	this	DET
fueconorg-12821	164	4	research	research	NOUN
fueconorg-12821	164	5	was	be	AUX
fueconorg-12821	164	6	supported	support	VERB
fueconorg-12821	164	7	by	by	ADP
fueconorg-12821	164	8	the	the	DET
fueconorg-12821	164	9	science	science	NOUN
fueconorg-12821	164	10	grant	grant	PROPN
fueconorg-12821	164	11	agency	agency	PROPN
fueconorg-12821	164	12	[	[	X
fueconorg-12821	164	13	vega	vega	PROPN
fueconorg-12821	164	14	1/0444/23	1/0444/23	NUM
fueconorg-12821	164	15	]	]	X
fueconorg-12821	164	16	:	:	PUNCT
fueconorg-12821	164	17	network	network	NOUN
fueconorg-12821	164	18	analysis	analysis	NOUN
fueconorg-12821	164	19	and	and	CCONJ
fueconorg-12821	164	20	modelling	modelling	NOUN
fueconorg-12821	164	21	of	of	ADP
fueconorg-12821	164	22	interrelationships	interrelationship	NOUN
fueconorg-12821	164	23	on	on	ADP
fueconorg-12821	164	24	international	international	ADJ
fueconorg-12821	164	25	financial	financial	ADJ
fueconorg-12821	164	26	markets	market	NOUN
fueconorg-12821	164	27	.	.	PUNCT
fueconorg-12821	165	1	this	this	DET
fueconorg-12821	165	2	research	research	NOUN
fueconorg-12821	165	3	was	be	AUX
fueconorg-12821	165	4	presented	present	VERB
fueconorg-12821	165	5	at	at	ADP
fueconorg-12821	165	6	the	the	DET
fueconorg-12821	165	7	international	international	ADJ
fueconorg-12821	165	8	scientific	scientific	ADJ
fueconorg-12821	165	9	conference	conference	NOUN
fueconorg-12821	165	10	limen	liman	NOUN
fueconorg-12821	165	11	2023	2023	NUM
fueconorg-12821	165	12	,	,	PUNCT
fueconorg-12821	165	13	held	hold	VERB
fueconorg-12821	165	14	on	on	ADP
fueconorg-12821	165	15	december	december	PROPN
fueconorg-12821	165	16	7	7	NUM
fueconorg-12821	165	17	,	,	PUNCT
fueconorg-12821	165	18	2023	2023	NUM
fueconorg-12821	165	19	(	(	PUNCT
fueconorg-12821	165	20	hybrid	hybrid	NOUN
fueconorg-12821	165	21	)	)	PUNCT
fueconorg-12821	165	22	,	,	PUNCT
fueconorg-12821	165	23	in	in	ADP
fueconorg-12821	165	24	graz	graz	PROPN
fueconorg-12821	165	25	:	:	PUNCT
fueconorg-12821	165	26	university	university	NOUN
fueconorg-12821	165	27	of	of	ADP
fueconorg-12821	165	28	technology	technology	PROPN
fueconorg-12821	165	29	graz	graz	PROPN
fueconorg-12821	165	30	,	,	PUNCT
fueconorg-12821	165	31	austria	austria	PROPN
fueconorg-12821	165	32	(	(	PUNCT
fueconorg-12821	165	33	conference	conference	NOUN
fueconorg-12821	165	34	website	website	NOUN
fueconorg-12821	165	35	:	:	PUNCT
fueconorg-12821	165	36	www.limen-conference.com	www.limen-conference.com	X
fueconorg-12821	165	37	)	)	PUNCT
fueconorg-12821	165	38	.	.	PUNCT
fueconorg-12821	166	1	the	the	DET
fueconorg-12821	166	2	abstract	abstract	NOUN
fueconorg-12821	166	3	of	of	ADP
fueconorg-12821	166	4	the	the	DET
fueconorg-12821	166	5	paper	paper	NOUN
fueconorg-12821	166	6	has	have	AUX
fueconorg-12821	166	7	been	be	AUX
fueconorg-12821	166	8	published	publish	VERB
fueconorg-12821	166	9	in	in	ADP
fueconorg-12821	166	10	the	the	DET
fueconorg-12821	166	11	“	"	PUNCT
fueconorg-12821	166	12	limen	liman	NOUN
fueconorg-12821	166	13	2023	2023	NUM
fueconorg-12821	166	14	book	book	NOUN
fueconorg-12821	166	15	of	of	ADP
fueconorg-12821	166	16	abstracts	abstract	NOUN
fueconorg-12821	166	17	”	"	PUNCT
fueconorg-12821	166	18	,	,	PUNCT
fueconorg-12821	166	19	available	available	ADJ
fueconorg-12821	166	20	on	on	ADP
fueconorg-12821	166	21	the	the	DET
fueconorg-12821	166	22	conference	conference	NOUN
fueconorg-12821	166	23	website	website	NOUN
fueconorg-12821	166	24	.	.	PUNCT
fueconorg-12821	167	1	references	reference	NOUN
fueconorg-12821	167	2	amat	amat	PROPN
fueconorg-12821	167	3	,	,	PUNCT
fueconorg-12821	167	4	o.	o.	PROPN
fueconorg-12821	167	5	(	(	PUNCT
fueconorg-12821	167	6	2019	2019	NUM
fueconorg-12821	167	7	)	)	PUNCT
fueconorg-12821	167	8	.	.	PUNCT
fueconorg-12821	168	1	detecting	detect	VERB
fueconorg-12821	168	2	accounting	accounting	NOUN
fueconorg-12821	168	3	fraud	fraud	NOUN
fueconorg-12821	168	4	before	before	SCONJ
fueconorg-12821	168	5	it	it	PRON
fueconorg-12821	168	6	’s	’	VERB
fueconorg-12821	168	7	too	too	ADV
fueconorg-12821	168	8	late	late	ADV
fueconorg-12821	168	9	.	.	PUNCT
fueconorg-12821	169	1	hoboken	hoboken	PROPN
fueconorg-12821	169	2	:	:	PUNCT
fueconorg-12821	169	3	new	new	PROPN
fueconorg-12821	169	4	jersey	jersey	PROPN
fueconorg-12821	169	5	:	:	PUNCT
fueconorg-12821	169	6	john	john	PROPN
fueconorg-12821	169	7	wiley	wiley	PROPN
fueconorg-12821	169	8			PROPN
fueconorg-12821	169	9	sons	son	NOUN
fueconorg-12821	169	10	,	,	PUNCT
fueconorg-12821	169	11	inc	inc	PROPN
fueconorg-12821	169	12	.	.	PROPN
fueconorg-12821	169	13	arboleda	arboleda	PROPN
fueconorg-12821	169	14	,	,	PUNCT
fueconorg-12821	169	15	f.	f.	PROPN
fueconorg-12821	169	16	j.	j.	PROPN
fueconorg-12821	169	17	m.	m.	PROPN
fueconorg-12821	169	18	,	,	PUNCT
fueconorg-12821	169	19	guzman	guzman	PROPN
fueconorg-12821	169	20	-	-	PUNCT
fueconorg-12821	169	21	luna	luna	PROPN
fueconorg-12821	169	22	,	,	PUNCT
fueconorg-12821	169	23	j.	j.	PROPN
fueconorg-12821	169	24	a.	a.	PROPN
fueconorg-12821	169	25	,	,	PUNCT
fueconorg-12821	169	26	&	&	CCONJ
fueconorg-12821	169	27	torres	torre	NOUN
fueconorg-12821	169	28	,	,	PUNCT
fueconorg-12821	169	29	i.	i.	NOUN
fueconorg-12821	169	30	(	(	PUNCT
fueconorg-12821	169	31	2018	2018	NUM
fueconorg-12821	169	32	)	)	PUNCT
fueconorg-12821	169	33	.	.	PUNCT
fueconorg-12821	170	1	fraud	fraud	NOUN
fueconorg-12821	170	2	detection	detection	NOUN
fueconorg-12821	170	3	-	-	PUNCT
fueconorg-12821	170	4	oriented	orient	VERB
fueconorg-12821	170	5	operators	operator	NOUN
fueconorg-12821	170	6	in	in	ADP
fueconorg-12821	170	7	a	a	DET
fueconorg-12821	170	8	data	data	NOUN
fueconorg-12821	170	9	warehouse	warehouse	NOUN
fueconorg-12821	170	10	based	base	VERB
fueconorg-12821	170	11	on	on	ADP
fueconorg-12821	170	12	forensic	forensic	ADJ
fueconorg-12821	170	13	accounting	accounting	NOUN
fueconorg-12821	170	14	techniques	technique	NOUN
fueconorg-12821	170	15	.	.	PUNCT
fueconorg-12821	171	1	computer	computer	NOUN
fueconorg-12821	171	2	fraud	fraud	PROPN
fueconorg-12821	171	3	&	&	CCONJ
fueconorg-12821	171	4	security	security	NOUN
fueconorg-12821	171	5	,	,	PUNCT
fueconorg-12821	171	6	2018(10	2018(10	NUM
fueconorg-12821	171	7	)	)	PUNCT
fueconorg-12821	171	8	,	,	PUNCT
fueconorg-12821	171	9	13	13	NUM
fueconorg-12821	171	10	-	-	SYM
fueconorg-12821	171	11	19	19	NUM
fueconorg-12821	171	12	.	.	PUNCT
fueconorg-12821	171	13	retrieved	retrieve	VERB
fueconorg-12821	171	14	from	from	ADP
fueconorg-12821	171	15	:	:	PUNCT
fueconorg-12821	171	16	https://doi.org/10.1016/s1361-3723(18)30098-8	https://doi.org/10.1016/s1361-3723(18)30098-8	PROPN
fueconorg-12821	171	17	,	,	PUNCT
fueconorg-12821	171	18	accessed	access	VERB
fueconorg-12821	171	19	on	on	ADP
fueconorg-12821	171	20	:	:	PUNCT
fueconorg-12821	171	21	12	12	NUM
fueconorg-12821	171	22	january	january	NOUN
fueconorg-12821	171	23	2024	2024	NUM
fueconorg-12821	171	24	.	.	PUNCT
fueconorg-12821	172	1	elsayed	elsaye	VERB
fueconorg-12821	172	2	,	,	PUNCT
fueconorg-12821	172	3	a.	a.	NOUN
fueconorg-12821	172	4	a.	a.	NOUN
fueconorg-12821	172	5	(	(	PUNCT
fueconorg-12821	172	6	2017	2017	NUM
fueconorg-12821	172	7	)	)	PUNCT
fueconorg-12821	172	8	.	.	PUNCT
fueconorg-12821	173	1	indicators	indicator	NOUN
fueconorg-12821	173	2	of	of	ADP
fueconorg-12821	173	3	the	the	DET
fueconorg-12821	173	4	financial	financial	ADJ
fueconorg-12821	173	5	statement	statement	NOUN
fueconorg-12821	173	6	fraud	fraud	NOUN
fueconorg-12821	173	7	(	(	PUNCT
fueconorg-12821	173	8	red	red	ADJ
fueconorg-12821	173	9	flags	flag	NOUN
fueconorg-12821	173	10	)	)	PUNCT
fueconorg-12821	173	11	.	.	PUNCT
fueconorg-12821	174	1	prescott	prescott	NOUN
fueconorg-12821	174	2	:	:	PUNCT
fueconorg-12821	174	3	northcentral	northcentral	PROPN
fueconorg-12821	174	4	university	university	NOUN
fueconorg-12821	174	5	,	,	PUNCT
fueconorg-12821	174	6	united	united	PROPN
fueconorg-12821	174	7	states	states	PROPN
fueconorg-12821	174	8	.	.	PUNCT
fueconorg-12821	175	1	retrieved	retrieve	VERB
fueconorg-12821	175	2	from	from	ADP
fueconorg-12821	175	3	:	:	PUNCT
fueconorg-12821	175	4	http://dx.doi.org/10.2139/ssrn.3074187	http://dx.doi.org/10.2139/ssrn.3074187	NUM
fueconorg-12821	175	5	,	,	PUNCT
fueconorg-12821	175	6	accessed	access	VERB
fueconorg-12821	175	7	on	on	ADP
fueconorg-12821	175	8	:	:	PUNCT
fueconorg-12821	175	9	10	10	NUM
fueconorg-12821	175	10	january	january	PROPN
fueconorg-12821	175	11	2024	2024	NUM
fueconorg-12821	175	12	.	.	PUNCT
fueconorg-12821	176	1	goel	goel	PROPN
fueconorg-12821	176	2	,	,	PUNCT
fueconorg-12821	176	3	s.	s.	PROPN
fueconorg-12821	176	4	(	(	PUNCT
fueconorg-12821	176	5	2014	2014	NUM
fueconorg-12821	176	6	)	)	PUNCT
fueconorg-12821	176	7	.	.	PUNCT
fueconorg-12821	177	1	the	the	DET
fueconorg-12821	177	2	quality	quality	NOUN
fueconorg-12821	177	3	of	of	ADP
fueconorg-12821	177	4	reported	report	VERB
fueconorg-12821	177	5	numbers	number	NOUN
fueconorg-12821	177	6	by	by	ADP
fueconorg-12821	177	7	the	the	DET
fueconorg-12821	177	8	management	management	NOUN
fueconorg-12821	177	9	.	.	PUNCT
fueconorg-12821	178	1	journal	journal	PROPN
fueconorg-12821	178	2	of	of	ADP
fueconorg-12821	178	3	financial	financial	ADJ
fueconorg-12821	178	4	crime	crime	NOUN
fueconorg-12821	178	5	,	,	PUNCT
fueconorg-12821	178	6	21(3	21(3	NUM
fueconorg-12821	178	7	)	)	PUNCT
fueconorg-12821	178	8	,	,	PUNCT
fueconorg-12821	178	9	355376	355376	NUM
fueconorg-12821	178	10	.	.	PUNCT
fueconorg-12821	179	1	retrieved	retrieve	VERB
fueconorg-12821	179	2	from	from	ADP
fueconorg-12821	179	3	:	:	PUNCT
fueconorg-12821	179	4	https://doi.org/10.1108/jfc-02-2013-0011	https://doi.org/10.1108/jfc-02-2013-0011	NOUN
fueconorg-12821	179	5	,	,	PUNCT
fueconorg-12821	179	6	accessed	access	VERB
fueconorg-12821	179	7	on	on	ADP
fueconorg-12821	179	8	:	:	PUNCT
fueconorg-12821	179	9	10	10	NUM
fueconorg-12821	179	10	january	january	PROPN
fueconorg-12821	179	11	2024	2024	NUM
fueconorg-12821	179	12	.	.	PUNCT
fueconorg-12821	180	1	narsa	narsa	PROPN
fueconorg-12821	180	2	,	,	PUNCT
fueconorg-12821	180	3	n.	n.	PROPN
fueconorg-12821	180	4	p.	p.	PROPN
fueconorg-12821	181	1	d.	d.	PROPN
fueconorg-12821	181	2	r.	r.	PROPN
fueconorg-12821	181	3	h.	h.	PROPN
fueconorg-12821	181	4	,	,	PUNCT
fueconorg-12821	181	5	afifa	afifa	PROPN
fueconorg-12821	181	6	,	,	PUNCT
fueconorg-12821	181	7	l.	l.	PROPN
fueconorg-12821	181	8	m.	m.	PROPN
fueconorg-12821	181	9	,	,	PUNCT
fueconorg-12821	181	10	&	&	CCONJ
fueconorg-12821	181	11	wardahaningrum	wardahaningrum	PROPN
fueconorg-12821	181	12	,	,	PUNCT
fueconorg-12821	181	13	o.	o.	PROPN
fueconorg-12821	181	14	a.	a.	NOUN
fueconorg-12821	181	15	(	(	PUNCT
fueconorg-12821	181	16	2023	2023	NUM
fueconorg-12821	181	17	)	)	PUNCT
fueconorg-12821	181	18	.	.	PUNCT
fueconorg-12821	182	1	fraud	fraud	NOUN
fueconorg-12821	182	2	triangle	triangle	NOUN
fueconorg-12821	182	3	and	and	CCONJ
fueconorg-12821	182	4	earnings	earning	NOUN
fueconorg-12821	182	5	management	management	NOUN
fueconorg-12821	182	6	based	base	VERB
fueconorg-12821	182	7	on	on	ADP
fueconorg-12821	182	8	the	the	DET
fueconorg-12821	182	9	modified	modify	VERB
fueconorg-12821	182	10	m	m	NOUN
fueconorg-12821	182	11	-	-	NOUN
fueconorg-12821	182	12	score	score	NOUN
fueconorg-12821	182	13	:	:	PUNCT
fueconorg-12821	182	14	a	a	DET
fueconorg-12821	182	15	study	study	NOUN
fueconorg-12821	182	16	on	on	ADP
fueconorg-12821	182	17	manufacturing	manufacture	VERB
fueconorg-12821	182	18	company	company	NOUN
fueconorg-12821	182	19	in	in	ADP
fueconorg-12821	182	20	indonesia	indonesia	PROPN
fueconorg-12821	182	21	.	.	PUNCT
fueconorg-12821	183	1	heliyon	heliyon	PROPN
fueconorg-12821	183	2	,	,	PUNCT
fueconorg-12821	183	3	9(2	9(2	NUM
fueconorg-12821	183	4	)	)	PUNCT
fueconorg-12821	183	5	,	,	PUNCT
fueconorg-12821	183	6	1	1	NUM
fueconorg-12821	183	7	-	-	SYM
fueconorg-12821	183	8	14	14	NUM
fueconorg-12821	183	9	.	.	PUNCT
fueconorg-12821	184	1	retrieved	retrieve	VERB
fueconorg-12821	184	2	from	from	ADP
fueconorg-12821	184	3	:	:	PUNCT
fueconorg-12821	184	4	https://doi.org/10.1016/j.heliyon.2023.e13649	https://doi.org/10.1016/j.heliyon.2023.e13649	NOUN
fueconorg-12821	184	5	,	,	PUNCT
fueconorg-12821	184	6	accessed	access	VERB
fueconorg-12821	184	7	on	on	ADP
fueconorg-12821	184	8	:	:	PUNCT
fueconorg-12821	184	9	12	12	NUM
fueconorg-12821	184	10	january	january	NOUN
fueconorg-12821	184	11	2024	2024	NUM
fueconorg-12821	184	12	.	.	PUNCT
fueconorg-12821	185	1	papík	papík	NOUN
fueconorg-12821	185	2	,	,	PUNCT
fueconorg-12821	185	3	m.	m.	NOUN
fueconorg-12821	185	4	,	,	PUNCT
fueconorg-12821	185	5	&	&	CCONJ
fueconorg-12821	185	6	papíková	papíková	PROPN
fueconorg-12821	185	7	,	,	PUNCT
fueconorg-12821	185	8	l.	l.	PROPN
fueconorg-12821	185	9	(	(	PUNCT
fueconorg-12821	185	10	2022	2022	NUM
fueconorg-12821	185	11	)	)	PUNCT
fueconorg-12821	185	12	.	.	PUNCT
fueconorg-12821	186	1	detecting	detect	VERB
fueconorg-12821	186	2	accounting	accounting	NOUN
fueconorg-12821	186	3	fraud	fraud	NOUN
fueconorg-12821	186	4	in	in	ADP
fueconorg-12821	186	5	companies	company	NOUN
fueconorg-12821	186	6	reporting	report	VERB
fueconorg-12821	186	7	under	under	ADP
fueconorg-12821	186	8	us	us	PROPN
fueconorg-12821	186	9	gaap	gaap	PROPN
fueconorg-12821	186	10	through	through	ADP
fueconorg-12821	186	11	data	datum	NOUN
fueconorg-12821	186	12	mining	mining	NOUN
fueconorg-12821	186	13	.	.	PUNCT
fueconorg-12821	187	1	international	international	ADJ
fueconorg-12821	187	2	journal	journal	PROPN
fueconorg-12821	187	3	of	of	ADP
fueconorg-12821	187	4	accounting	accounting	NOUN
fueconorg-12821	187	5	information	information	NOUN
fueconorg-12821	187	6	systems	system	NOUN
fueconorg-12821	187	7	,	,	PUNCT
fueconorg-12821	187	8	45	45	NUM
fueconorg-12821	187	9	,	,	PUNCT
fueconorg-12821	187	10	1	1	NUM
fueconorg-12821	187	11	-	-	SYM
fueconorg-12821	187	12	19	19	NUM
fueconorg-12821	187	13	.	.	PUNCT
fueconorg-12821	187	14	retrieved	retrieve	VERB
fueconorg-12821	187	15	from	from	ADP
fueconorg-12821	187	16	:	:	PUNCT
fueconorg-12821	187	17	https://doi.org/10.1016/j.accinf.2022.100559	https://doi.org/10.1016/j.accinf.2022.100559	PROPN
fueconorg-12821	187	18	,	,	PUNCT
fueconorg-12821	187	19	accessed	access	VERB
fueconorg-12821	187	20	on	on	ADP
fueconorg-12821	187	21	:	:	PUNCT
fueconorg-12821	187	22	11	11	NUM
fueconorg-12821	187	23	january	january	PROPN
fueconorg-12821	187	24	2024	2024	NUM
fueconorg-12821	187	25	.	.	PUNCT
fueconorg-12821	188	1	ramírez	ramírez	NOUN
fueconorg-12821	188	2	-	-	PUNCT
fueconorg-12821	188	3	orellana	orellana	PROPN
fueconorg-12821	188	4	,	,	PUNCT
fueconorg-12821	188	5	a.	a.	NOUN
fueconorg-12821	188	6	,	,	PUNCT
fueconorg-12821	188	7	martínez	martínez	PROPN
fueconorg-12821	188	8	-	-	PUNCT
fueconorg-12821	188	9	romero	romero	PROPN
fueconorg-12821	188	10	,	,	PUNCT
fueconorg-12821	188	11	m.	m.	NOUN
fueconorg-12821	188	12	j.	j.	PROPN
fueconorg-12821	188	13	,	,	PUNCT
fueconorg-12821	188	14	&	&	CCONJ
fueconorg-12821	188	15	mariño	mariño	PROPN
fueconorg-12821	188	16	-	-	PUNCT
fueconorg-12821	188	17	garrido	garrido	PROPN
fueconorg-12821	188	18	,	,	PUNCT
fueconorg-12821	188	19	t.	t.	NOUN
fueconorg-12821	188	20	(	(	PUNCT
fueconorg-12821	188	21	2017	2017	NUM
fueconorg-12821	188	22	)	)	PUNCT
fueconorg-12821	188	23	.	.	PUNCT
fueconorg-12821	189	1	measuring	measure	VERB
fueconorg-12821	189	2	fraud	fraud	NOUN
fueconorg-12821	189	3	and	and	CCONJ
fueconorg-12821	189	4	earnings	earning	NOUN
fueconorg-12821	189	5	management	management	NOUN
fueconorg-12821	189	6	by	by	ADP
fueconorg-12821	189	7	a	a	DET
fueconorg-12821	189	8	case	case	NOUN
fueconorg-12821	189	9	of	of	ADP
fueconorg-12821	189	10	study	study	NOUN
fueconorg-12821	189	11	:	:	PUNCT
fueconorg-12821	189	12	evidence	evidence	NOUN
fueconorg-12821	189	13	from	from	ADP
fueconorg-12821	189	14	an	an	DET
fueconorg-12821	189	15	international	international	ADJ
fueconorg-12821	189	16	family	family	NOUN
fueconorg-12821	189	17	business	business	NOUN
fueconorg-12821	189	18	.	.	PUNCT
fueconorg-12821	190	1	european	european	ADJ
fueconorg-12821	190	2	journal	journal	PROPN
fueconorg-12821	190	3	of	of	ADP
fueconorg-12821	190	4	family	family	NOUN
fueconorg-12821	190	5	business	business	NOUN
fueconorg-12821	190	6	,	,	PUNCT
fueconorg-12821	190	7	7(1	7(1	NUM
fueconorg-12821	190	8	-	-	SYM
fueconorg-12821	190	9	2	2	NUM
fueconorg-12821	190	10	)	)	PUNCT
fueconorg-12821	190	11	,	,	PUNCT
fueconorg-12821	190	12	41	41	NUM
fueconorg-12821	190	13	-	-	SYM
fueconorg-12821	190	14	53	53	NUM
fueconorg-12821	190	15	.	.	PUNCT
fueconorg-12821	190	16	retrieved	retrieve	VERB
fueconorg-12821	190	17	from	from	ADP
fueconorg-12821	190	18	:	:	PUNCT
fueconorg-12821	190	19	https://doi.org/10.1016/j.ejfb.2017.10.001	https://doi.org/10.1016/j.ejfb.2017.10.001	NOUN
fueconorg-12821	190	20	,	,	PUNCT
fueconorg-12821	190	21	accessed	access	VERB
fueconorg-12821	190	22	on	on	ADP
fueconorg-12821	190	23	:	:	PUNCT
fueconorg-12821	190	24	12	12	NUM
fueconorg-12821	190	25	january	january	NOUN
fueconorg-12821	190	26	2024	2024	NUM
fueconorg-12821	190	27	.	.	PUNCT
fueconorg-12821	191	1	sawarni	sawarni	ADJ
fueconorg-12821	191	2	,	,	PUNCT
fueconorg-12821	191	3	k.	k.	PROPN
fueconorg-12821	191	4	s.	s.	PROPN
fueconorg-12821	191	5	,	,	PUNCT
fueconorg-12821	191	6	narayanasamy	narayanasamy	NOUN
fueconorg-12821	191	7	,	,	PUNCT
fueconorg-12821	191	8	s.	s.	PROPN
fueconorg-12821	191	9	,	,	PUNCT
fueconorg-12821	191	10	&	&	CCONJ
fueconorg-12821	191	11	padhan	padhan	PROPN
fueconorg-12821	191	12	,	,	PUNCT
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fueconorg-12821	191	14	c.	c.	PROPN
fueconorg-12821	191	15	(	(	PUNCT
fueconorg-12821	191	16	2023	2023	NUM
fueconorg-12821	191	17	)	)	PUNCT
fueconorg-12821	191	18	.	.	PUNCT
fueconorg-12821	192	1	impact	impact	NOUN
fueconorg-12821	192	2	of	of	ADP
fueconorg-12821	192	3	earnings	earning	NOUN
fueconorg-12821	192	4	management	management	NOUN
fueconorg-12821	192	5	on	on	ADP
fueconorg-12821	192	6	working	work	VERB
fueconorg-12821	192	7	capital	capital	NOUN
fueconorg-12821	192	8	management	management	NOUN
fueconorg-12821	192	9	efficiency	efficiency	NOUN
fueconorg-12821	192	10	.	.	PUNCT
fueconorg-12821	193	1	finance	finance	NOUN
fueconorg-12821	193	2	research	research	NOUN
fueconorg-12821	193	3	letters	letter	NOUN
fueconorg-12821	193	4	,	,	PUNCT
fueconorg-12821	193	5	54	54	NUM
fueconorg-12821	193	6	,	,	PUNCT
fueconorg-12821	193	7	1	1	NUM
fueconorg-12821	193	8	-	-	SYM
fueconorg-12821	193	9	7	7	NUM
fueconorg-12821	193	10	.	.	PUNCT
fueconorg-12821	193	11	retrieved	retrieve	VERB
fueconorg-12821	193	12	from	from	ADP
fueconorg-12821	193	13	:	:	PUNCT
fueconorg-12821	193	14	https://doi.org/10.1016/	https://doi.org/10.1016/	PROPN
fueconorg-12821	193	15	j.frl.2023.103778	j.frl.2023.103778	PROPN
fueconorg-12821	193	16	,	,	PUNCT
fueconorg-12821	193	17	accessed	access	VERB
fueconorg-12821	193	18	on	on	ADP
fueconorg-12821	193	19	:	:	PUNCT
fueconorg-12821	193	20	12	12	NUM
fueconorg-12821	193	21	january	january	NOUN
fueconorg-12821	193	22	2024	2024	NUM
fueconorg-12821	193	23	.	.	PUNCT
fueconorg-12821	194	1	http://www.limen-conference.com/	http://www.limen-conference.com/	NOUN
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fueconorg-12821	194	4	https://doi.org/10.1108/jfc-02-2013-0011	https://doi.org/10.1108/jfc-02-2013-0011	NOUN
fueconorg-12821	194	5	https://doi.org/10.1016/j.heliyon.2023.e13649	https://doi.org/10.1016/j.heliyon.2023.e13649	NOUN
fueconorg-12821	194	6	https://doi.org/10.1016/j.accinf.2022.100559	https://doi.org/10.1016/j.accinf.2022.100559	PROPN
fueconorg-12821	194	7	https://doi.org/10.1016/j.ejfb.2017.10.001	https://doi.org/10.1016/j.ejfb.2017.10.001	PROPN
fueconorg-12821	194	8	https://doi.org/10.1016/%0bj.frl.2023.103778	https://doi.org/10.1016/%0bj.frl.2023.103778	NOUN
fueconorg-12821	194	9	https://doi.org/10.1016/%0bj.frl.2023.103778	https://doi.org/10.1016/%0bj.frl.2023.103778	PROPN
fueconorg-12821	194	10	184	184	NUM
fueconorg-12821	194	11	r.	r.	PROPN
fueconorg-12821	194	12	tušan	tušan	PROPN
fueconorg-12821	194	13	shi	shi	PROPN
fueconorg-12821	194	14	,	,	PUNCT
fueconorg-12821	194	15	j.	j.	PROPN
fueconorg-12821	194	16	,	,	PUNCT
fueconorg-12821	194	17	ausloos	ausloos	PROPN
fueconorg-12821	194	18	,	,	PUNCT
fueconorg-12821	194	19	m.	m.	NOUN
fueconorg-12821	194	20	,	,	PUNCT
fueconorg-12821	194	21	&	&	CCONJ
fueconorg-12821	194	22	zhu	zhu	PROPN
fueconorg-12821	194	23	,	,	PUNCT
fueconorg-12821	194	24	t.	t.	PROPN
fueconorg-12821	194	25	(	(	PUNCT
fueconorg-12821	194	26	2017	2017	NUM
fueconorg-12821	194	27	)	)	PUNCT
fueconorg-12821	194	28	.	.	PUNCT
fueconorg-12821	195	1	benford	benford	PROPN
fueconorg-12821	195	2	’s	’s	PART
fueconorg-12821	195	3	law	law	NOUN
fueconorg-12821	195	4	first	first	ADV
fueconorg-12821	195	5	significant	significant	ADJ
fueconorg-12821	195	6	digit	digit	NOUN
fueconorg-12821	195	7	and	and	CCONJ
fueconorg-12821	195	8	distribution	distribution	NOUN
fueconorg-12821	195	9	distances	distance	NOUN
fueconorg-12821	195	10	for	for	ADP
fueconorg-12821	195	11	testing	test	VERB
fueconorg-12821	195	12	the	the	DET
fueconorg-12821	195	13	reliability	reliability	NOUN
fueconorg-12821	195	14	of	of	ADP
fueconorg-12821	195	15	financial	financial	ADJ
fueconorg-12821	195	16	reports	report	NOUN
fueconorg-12821	195	17	in	in	ADP
fueconorg-12821	195	18	developing	develop	VERB
fueconorg-12821	195	19	countries	country	NOUN
fueconorg-12821	195	20	.	.	PUNCT
fueconorg-12821	196	1	physica	physica	VERB
fueconorg-12821	196	2	a	a	DET
fueconorg-12821	196	3	:	:	PUNCT
fueconorg-12821	196	4	statistical	statistical	ADJ
fueconorg-12821	196	5	mechanics	mechanic	NOUN
fueconorg-12821	196	6	and	and	CCONJ
fueconorg-12821	196	7	its	its	PRON
fueconorg-12821	196	8	applications	application	NOUN
fueconorg-12821	196	9	,	,	PUNCT
fueconorg-12821	196	10	492	492	NUM
fueconorg-12821	196	11	,	,	PUNCT
fueconorg-12821	196	12	878	878	NUM
fueconorg-12821	196	13	-	-	SYM
fueconorg-12821	196	14	888	888	NUM
fueconorg-12821	196	15	.	.	PUNCT
fueconorg-12821	196	16	retrieved	retrieve	VERB
fueconorg-12821	196	17	from	from	ADP
fueconorg-12821	196	18	:	:	PUNCT
fueconorg-12821	196	19	https://doi.org/10.1016/j.physa.2017.11.017	https://doi.org/10.1016/j.physa.2017.11.017	PROPN
fueconorg-12821	196	20	,	,	PUNCT
fueconorg-12821	196	21	accessed	access	VERB
fueconorg-12821	196	22	on	on	ADP
fueconorg-12821	196	23	:	:	PUNCT
fueconorg-12821	196	24	12	12	NUM
fueconorg-12821	196	25	january	january	NOUN
fueconorg-12821	196	26	2024	2024	NUM
fueconorg-12821	196	27	.	.	PUNCT
fueconorg-12821	197	1	tarjo	tarjo	PROPN
fueconorg-12821	197	2	,	,	PUNCT
fueconorg-12821	197	3	&	&	CCONJ
fueconorg-12821	197	4	herawati	herawati	PROPN
fueconorg-12821	197	5	,	,	PUNCT
fueconorg-12821	197	6	n.	n.	NOUN
fueconorg-12821	197	7	(	(	PUNCT
fueconorg-12821	197	8	2015	2015	NUM
fueconorg-12821	197	9	)	)	PUNCT
fueconorg-12821	197	10	.	.	PUNCT
fueconorg-12821	198	1	application	application	NOUN
fueconorg-12821	198	2	of	of	ADP
fueconorg-12821	198	3	beneish	beneish	ADJ
fueconorg-12821	198	4	m	m	PROPN
fueconorg-12821	198	5	-	-	PUNCT
fueconorg-12821	198	6	score	score	NOUN
fueconorg-12821	198	7	models	model	NOUN
fueconorg-12821	198	8	and	and	CCONJ
fueconorg-12821	198	9	data	datum	NOUN
fueconorg-12821	198	10	mining	mining	NOUN
fueconorg-12821	198	11	to	to	PART
fueconorg-12821	198	12	detect	detect	VERB
fueconorg-12821	198	13	financial	financial	ADJ
fueconorg-12821	198	14	fraud	fraud	NOUN
fueconorg-12821	198	15	.	.	PUNCT
fueconorg-12821	199	1	procedia	procedia	NOUN
fueconorg-12821	199	2	–	–	PUNCT
fueconorg-12821	199	3	social	social	ADJ
fueconorg-12821	199	4	and	and	CCONJ
fueconorg-12821	199	5	behavioral	behavioral	ADJ
fueconorg-12821	199	6	sciences	science	NOUN
fueconorg-12821	199	7	,	,	PUNCT
fueconorg-12821	199	8	211	211	NUM
fueconorg-12821	199	9	,	,	PUNCT
fueconorg-12821	199	10	924	924	NUM
fueconorg-12821	199	11	-	-	SYM
fueconorg-12821	199	12	930	930	NUM
fueconorg-12821	199	13	.	.	PUNCT
fueconorg-12821	200	1	retrieved	retrieve	VERB
fueconorg-12821	200	2	from	from	ADP
fueconorg-12821	200	3	:	:	PUNCT
fueconorg-12821	200	4	https://doi.org/10.1016/	https://doi.org/10.1016/	PROPN
fueconorg-12821	200	5	j.sbspro.2015.11.122	j.sbspro.2015.11.122	PROPN
fueconorg-12821	200	6	,	,	PUNCT
fueconorg-12821	200	7	accessed	access	VERB
fueconorg-12821	200	8	on	on	ADP
fueconorg-12821	200	9	:	:	PUNCT
fueconorg-12821	200	10	10	10	NUM
fueconorg-12821	200	11	january	january	NOUN
fueconorg-12821	200	12	2024	2024	NUM
fueconorg-12821	200	13	.	.	PUNCT
fueconorg-12821	201	1	additional	additional	ADJ
fueconorg-12821	201	2	reading	reading	NOUN
fueconorg-12821	201	3	beneish	beneish	ADJ
fueconorg-12821	201	4	,	,	PUNCT
fueconorg-12821	201	5	m.	m.	PROPN
fueconorg-12821	201	6	d.	d.	PROPN
fueconorg-12821	201	7	(	(	PUNCT
fueconorg-12821	201	8	2019	2019	NUM
fueconorg-12821	201	9	)	)	PUNCT
fueconorg-12821	201	10	.	.	PUNCT
fueconorg-12821	202	1	the	the	DET
fueconorg-12821	202	2	detection	detection	NOUN
fueconorg-12821	202	3	of	of	ADP
fueconorg-12821	202	4	earnings	earning	NOUN
fueconorg-12821	202	5	manipulation	manipulation	NOUN
fueconorg-12821	202	6	.	.	PUNCT
fueconorg-12821	203	1	financial	financial	ADJ
fueconorg-12821	203	2	analysts	analyst	NOUN
fueconorg-12821	203	3	journal	journal	NOUN
fueconorg-12821	203	4	,	,	PUNCT
fueconorg-12821	203	5	55(5	55(5	PROPN
fueconorg-12821	203	6	)	)	PUNCT
fueconorg-12821	203	7	,	,	PUNCT
fueconorg-12821	203	8	24	24	NUM
fueconorg-12821	203	9	-	-	SYM
fueconorg-12821	203	10	36	36	NUM
fueconorg-12821	203	11	.	.	PUNCT
fueconorg-12821	203	12	retrieved	retrieve	VERB
fueconorg-12821	203	13	from	from	ADP
fueconorg-12821	203	14	:	:	PUNCT
fueconorg-12821	203	15	https://doi.org/10.2469/faj.v55.n5.2296	https://doi.org/10.2469/faj.v55.n5.2296	NOUN
fueconorg-12821	203	16	,	,	PUNCT
fueconorg-12821	203	17	accessed	access	VERB
fueconorg-12821	203	18	on	on	ADP
fueconorg-12821	203	19	:	:	PUNCT
fueconorg-12821	203	20	10	10	NUM
fueconorg-12821	203	21	january	january	PROPN
fueconorg-12821	203	22	2024	2024	NUM
fueconorg-12821	203	23	.	.	PUNCT
fueconorg-12821	204	1	benford	benford	PROPN
fueconorg-12821	204	2	,	,	PUNCT
fueconorg-12821	204	3	f.	f.	PROPN
fueconorg-12821	204	4	(	(	PUNCT
fueconorg-12821	204	5	1938	1938	NUM
fueconorg-12821	204	6	)	)	PUNCT
fueconorg-12821	204	7	.	.	PUNCT
fueconorg-12821	205	1	the	the	DET
fueconorg-12821	205	2	law	law	NOUN
fueconorg-12821	205	3	of	of	ADP
fueconorg-12821	205	4	anomalous	anomalous	ADJ
fueconorg-12821	205	5	numbers	number	NOUN
fueconorg-12821	205	6	.	.	PUNCT
fueconorg-12821	206	1	proceedings	proceeding	NOUN
fueconorg-12821	206	2	of	of	ADP
fueconorg-12821	206	3	the	the	DET
fueconorg-12821	206	4	american	american	ADJ
fueconorg-12821	206	5	philosophical	philosophical	ADJ
fueconorg-12821	206	6	society	society	NOUN
fueconorg-12821	206	7	,	,	PUNCT
fueconorg-12821	206	8	78(4	78(4	NUM
fueconorg-12821	206	9	)	)	PUNCT
fueconorg-12821	206	10	,	,	PUNCT
fueconorg-12821	206	11	551	551	NUM
fueconorg-12821	206	12	-	-	SYM
fueconorg-12821	206	13	572	572	NUM
fueconorg-12821	206	14	.	.	PUNCT
fueconorg-12821	207	1	durtschi	durtschi	PROPN
fueconorg-12821	207	2	,	,	PUNCT
fueconorg-12821	207	3	c.	c.	PROPN
fueconorg-12821	207	4	,	,	PUNCT
fueconorg-12821	207	5	hillison	hillison	PROPN
fueconorg-12821	207	6	,	,	PUNCT
fueconorg-12821	207	7	w.	w.	PROPN
fueconorg-12821	207	8	,	,	PUNCT
fueconorg-12821	207	9			PROPN
fueconorg-12821	207	10	pacini	pacini	NOUN
fueconorg-12821	207	11	c.	c.	PROPN
fueconorg-12821	207	12	(	(	PUNCT
fueconorg-12821	207	13	2004	2004	NUM
fueconorg-12821	207	14	)	)	PUNCT
fueconorg-12821	207	15	.	.	PUNCT
fueconorg-12821	208	1	the	the	DET
fueconorg-12821	208	2	effective	effective	ADJ
fueconorg-12821	208	3	use	use	NOUN
fueconorg-12821	208	4	of	of	ADP
fueconorg-12821	208	5	benford	benford	NOUN
fueconorg-12821	208	6	's	's	PART
fueconorg-12821	208	7	law	law	NOUN
fueconorg-12821	208	8	to	to	PART
fueconorg-12821	208	9	assist	assist	VERB
fueconorg-12821	208	10	in	in	ADP
fueconorg-12821	208	11	detecting	detect	VERB
fueconorg-12821	208	12	fraud	fraud	NOUN
fueconorg-12821	208	13	in	in	ADP
fueconorg-12821	208	14	accounting	accounting	NOUN
fueconorg-12821	208	15	data	datum	NOUN
fueconorg-12821	208	16	.	.	PUNCT
fueconorg-12821	209	1	journal	journal	PROPN
fueconorg-12821	209	2	of	of	ADP
fueconorg-12821	209	3	forensic	forensic	ADJ
fueconorg-12821	209	4	accounting	accounting	NOUN
fueconorg-12821	209	5	,	,	PUNCT
fueconorg-12821	209	6	5	5	NUM
fueconorg-12821	209	7	,	,	PUNCT
fueconorg-12821	209	8	17	17	NUM
fueconorg-12821	209	9	-	-	SYM
fueconorg-12821	209	10	34	34	NUM
fueconorg-12821	209	11	.	.	PUNCT
fueconorg-12821	210	1	hazewinkel	hazewinkel	PROPN
fueconorg-12821	210	2	,	,	PUNCT
fueconorg-12821	210	3	m.	m.	NOUN
fueconorg-12821	210	4	(	(	PUNCT
fueconorg-12821	210	5	eds	ed	NOUN
fueconorg-12821	210	6	.	.	PUNCT
fueconorg-12821	210	7	)	)	PUNCT
fueconorg-12821	211	1	(	(	PUNCT
fueconorg-12821	211	2	2001	2001	NUM
fueconorg-12821	211	3	)	)	PUNCT
fueconorg-12821	211	4	.	.	PUNCT
fueconorg-12821	212	1	kolmogorov	kolmogorov	PROPN
fueconorg-12821	212	2	–	–	PUNCT
fueconorg-12821	212	3	smirnov	smirnov	ADJ
fueconorg-12821	212	4	test	test	NOUN
fueconorg-12821	212	5	.	.	PUNCT
fueconorg-12821	213	1	encyclopedia	encyclopedia	NOUN
fueconorg-12821	213	2	of	of	ADP
fueconorg-12821	213	3	mathematics	mathematic	NOUN
fueconorg-12821	213	4	,	,	PUNCT
fueconorg-12821	213	5	springer	springer	NOUN
fueconorg-12821	213	6	.	.	PUNCT
fueconorg-12821	214	1	healy	healy	PROPN
fueconorg-12821	214	2	,	,	PUNCT
fueconorg-12821	214	3	p.	p.	NOUN
fueconorg-12821	214	4	m.	m.	NOUN
fueconorg-12821	214	5			PROPN
fueconorg-12821	214	6	wahlen	wahlen	NOUN
fueconorg-12821	214	7	,	,	PUNCT
fueconorg-12821	214	8	j.	j.	PROPN
fueconorg-12821	214	9	m.	m.	PROPN
fueconorg-12821	214	10	(	(	PUNCT
fueconorg-12821	214	11	1999	1999	NUM
fueconorg-12821	214	12	)	)	PUNCT
fueconorg-12821	214	13	.	.	PUNCT
fueconorg-12821	215	1	a	a	DET
fueconorg-12821	215	2	review	review	NOUN
fueconorg-12821	215	3	of	of	ADP
fueconorg-12821	215	4	the	the	DET
fueconorg-12821	215	5	earnings	earning	NOUN
fueconorg-12821	215	6	management	management	NOUN
fueconorg-12821	215	7	literature	literature	NOUN
fueconorg-12821	215	8	and	and	CCONJ
fueconorg-12821	215	9	its	its	PRON
fueconorg-12821	215	10	implications	implication	NOUN
fueconorg-12821	215	11	for	for	ADP
fueconorg-12821	215	12	standard	standard	ADJ
fueconorg-12821	215	13	setting	setting	NOUN
fueconorg-12821	215	14	.	.	PUNCT
fueconorg-12821	216	1	accounting	accounting	NOUN
fueconorg-12821	216	2	horizons	horizon	NOUN
fueconorg-12821	216	3	13(4	13(4	NUM
fueconorg-12821	216	4	)	)	PUNCT
fueconorg-12821	216	5	,	,	PUNCT
fueconorg-12821	216	6	365	365	NUM
fueconorg-12821	216	7	-	-	SYM
fueconorg-12821	216	8	383	383	NUM
fueconorg-12821	216	9	.	.	PUNCT
fueconorg-12821	217	1	retrieved	retrieve	VERB
fueconorg-12821	217	2	from	from	ADP
fueconorg-12821	217	3	:	:	PUNCT
fueconorg-12821	217	4	https://doi.org/10.2308/	https://doi.org/10.2308/	NOUN
fueconorg-12821	217	5	acch.1999.13.4.365	acch.1999.13.4.365	PROPN
fueconorg-12821	217	6	,	,	PUNCT
fueconorg-12821	217	7	accessed	access	VERB
fueconorg-12821	217	8	on	on	ADP
fueconorg-12821	217	9	:	:	PUNCT
fueconorg-12821	217	10	1	1	NUM
fueconorg-12821	217	11	february	february	NOUN
fueconorg-12821	217	12	2024	2024	NUM
fueconorg-12821	217	13	.	.	PUNCT
fueconorg-12821	218	1	international	international	PROPN
fueconorg-12821	218	2	federation	federation	PROPN
fueconorg-12821	218	3	of	of	ADP
fueconorg-12821	218	4	accountants	accountant	NOUN
fueconorg-12821	218	5	(	(	PUNCT
fueconorg-12821	218	6	2024	2024	NUM
fueconorg-12821	218	7	)	)	PUNCT
fueconorg-12821	218	8	.	.	PUNCT
fueconorg-12821	219	1	international	international	ADJ
fueconorg-12821	219	2	standard	standard	NOUN
fueconorg-12821	219	3	on	on	ADP
fueconorg-12821	219	4	auditing	audit	VERB
fueconorg-12821	219	5	240	240	NUM
fueconorg-12821	219	6	:	:	PUNCT
fueconorg-12821	219	7	the	the	DET
fueconorg-12821	219	8	auditor	auditor	NOUN
fueconorg-12821	219	9	’s	’s	PART
fueconorg-12821	219	10	responsibilities	responsibility	NOUN
fueconorg-12821	219	11	relating	relate	VERB
fueconorg-12821	219	12	to	to	ADP
fueconorg-12821	219	13	fraud	fraud	VERB
fueconorg-12821	219	14	in	in	ADP
fueconorg-12821	219	15	an	an	DET
fueconorg-12821	219	16	audit	audit	NOUN
fueconorg-12821	219	17	of	of	ADP
fueconorg-12821	219	18	financial	financial	ADJ
fueconorg-12821	219	19	statements	statement	NOUN
fueconorg-12821	219	20	.	.	PUNCT
fueconorg-12821	219	21	retrieved	retrieve	VERB
fueconorg-12821	219	22	from	from	ADP
fueconorg-12821	219	23	:	:	PUNCT
fueconorg-12821	219	24	https://www.ifac	https://www.ifac	PROPN
fueconorg-12821	219	25	.	.	PUNCT
fueconorg-12821	220	1	org/_flysystem	org/_flysystem	PROPN
fueconorg-12821	220	2	/	/	SYM
fueconorg-12821	220	3	azure	azure	ADJ
fueconorg-12821	220	4	-	-	PUNCT
fueconorg-12821	220	5	private	private	ADJ
fueconorg-12821	220	6	/	/	SYM
fueconorg-12821	220	7	publications	publication	NOUN
fueconorg-12821	220	8	/	/	SYM
fueconorg-12821	220	9	files	file	NOUN
fueconorg-12821	220	10	/	/	SYM
fueconorg-12821	220	11	a012%202013%20iaasb%20handbook	a012%202013%20iaasb%20handbook	NOUN
fueconorg-12821	220	12	%	%	NOUN
fueconorg-12821	220	13	20isa%20240.pdf	20isa%20240.pdf	NOUN
fueconorg-12821	220	14	,	,	PUNCT
fueconorg-12821	220	15	accessed	access	VERB
fueconorg-12821	220	16	on	on	ADP
fueconorg-12821	220	17	:	:	PUNCT
fueconorg-12821	220	18	10	10	NUM
fueconorg-12821	220	19	january	january	PROPN
fueconorg-12821	220	20	2024	2024	NUM
fueconorg-12821	220	21	.	.	PUNCT
fueconorg-12821	221	1	jones	jones	PROPN
fueconorg-12821	221	2	,	,	PUNCT
fueconorg-12821	221	3	k.	k.	PROPN
fueconorg-12821	221	4	l.	l.	PROPN
fueconorg-12821	221	5	,	,	PUNCT
fueconorg-12821	221	6	krishnan	krishnan	PROPN
fueconorg-12821	221	7	,	,	PUNCT
fueconorg-12821	221	8	g.	g.	PROPN
fueconorg-12821	221	9	v.	v.	PROPN
fueconorg-12821	221	10	,	,	PUNCT
fueconorg-12821	221	11	&	&	CCONJ
fueconorg-12821	221	12	melendrez	melendrez	PROPN
fueconorg-12821	221	13	,	,	PUNCT
fueconorg-12821	221	14	k.	k.	PROPN
fueconorg-12821	221	15	d.	d.	PROPN
fueconorg-12821	221	16	(	(	PUNCT
fueconorg-12821	221	17	2008	2008	NUM
fueconorg-12821	221	18	)	)	PUNCT
fueconorg-12821	221	19	.	.	PUNCT
fueconorg-12821	222	1	do	do	AUX
fueconorg-12821	222	2	models	model	NOUN
fueconorg-12821	222	3	of	of	ADP
fueconorg-12821	222	4	discretionary	discretionary	ADJ
fueconorg-12821	222	5	accruals	accrual	NOUN
fueconorg-12821	222	6	detect	detect	VERB
fueconorg-12821	222	7	actual	actual	ADJ
fueconorg-12821	222	8	cases	case	NOUN
fueconorg-12821	222	9	of	of	ADP
fueconorg-12821	222	10	fraudulent	fraudulent	ADJ
fueconorg-12821	222	11	and	and	CCONJ
fueconorg-12821	222	12	restated	restate	VERB
fueconorg-12821	222	13	earnings	earning	NOUN
fueconorg-12821	222	14	?	?	PUNCT
fueconorg-12821	223	1	an	an	DET
fueconorg-12821	223	2	empirical	empirical	ADJ
fueconorg-12821	223	3	analysis	analysis	NOUN
fueconorg-12821	223	4	.	.	PUNCT
fueconorg-12821	224	1	contemporary	contemporary	ADJ
fueconorg-12821	224	2	accounting	accounting	NOUN
fueconorg-12821	224	3	research	research	NOUN
fueconorg-12821	224	4	,	,	PUNCT
fueconorg-12821	224	5	25(2	25(2	NUM
fueconorg-12821	224	6	)	)	PUNCT
fueconorg-12821	224	7	,	,	PUNCT
fueconorg-12821	224	8	499	499	NUM
fueconorg-12821	224	9	-	-	SYM
fueconorg-12821	224	10	531	531	NUM
fueconorg-12821	224	11	.	.	PUNCT
fueconorg-12821	224	12	retrieved	retrieve	VERB
fueconorg-12821	224	13	from	from	ADP
fueconorg-12821	224	14	:	:	PUNCT
fueconorg-12821	224	15	http://dx.doi.org/10.1506/car.25.2.8	http://dx.doi.org/10.1506/car.25.2.8	PROPN
fueconorg-12821	224	16	,	,	PUNCT
fueconorg-12821	224	17	accessed	access	VERB
fueconorg-12821	224	18	on	on	ADP
fueconorg-12821	224	19	:	:	PUNCT
fueconorg-12821	224	20	26	26	NUM
fueconorg-12821	224	21	january	january	NOUN
fueconorg-12821	224	22	2024	2024	NUM
fueconorg-12821	224	23	.	.	PUNCT
fueconorg-12821	225	1	libby	libby	PROPN
fueconorg-12821	225	2	,	,	PUNCT
fueconorg-12821	225	3	r.	r.	PROPN
fueconorg-12821	225	4	,	,	PUNCT
fueconorg-12821	225	5	libby	libby	PROPN
fueconorg-12821	225	6	,	,	PUNCT
fueconorg-12821	225	7	p.	p.	NOUN
fueconorg-12821	225	8	a.	a.	NOUN
fueconorg-12821	225	9	,	,	PUNCT
fueconorg-12821	225	10	&	&	CCONJ
fueconorg-12821	225	11	short	short	PROPN
fueconorg-12821	225	12	,	,	PUNCT
fueconorg-12821	225	13	d.	d.	PROPN
fueconorg-12821	225	14	g.	g.	PROPN
fueconorg-12821	225	15	(	(	PUNCT
fueconorg-12821	225	16	2011	2011	NUM
fueconorg-12821	225	17	)	)	PUNCT
fueconorg-12821	225	18	.	.	PUNCT
fueconorg-12821	226	1	financial	financial	ADJ
fueconorg-12821	226	2	accounting	accounting	NOUN
fueconorg-12821	226	3	.	.	PUNCT
fueconorg-12821	227	1	new	new	PROPN
fueconorg-12821	227	2	york	york	PROPN
fueconorg-12821	227	3	:	:	PUNCT
fueconorg-12821	227	4	mcgraw	mcgraw	PROPN
fueconorg-12821	227	5	-	-	PUNCT
fueconorg-12821	227	6	hill	hill	PROPN
fueconorg-12821	227	7	/	/	SYM
fueconorg-12821	227	8	irwin	irwin	PROPN
fueconorg-12821	227	9	.	.	PUNCT
fueconorg-12821	228	1	newcomb	newcomb	PROPN
fueconorg-12821	228	2	,	,	PUNCT
fueconorg-12821	228	3	s.	s.	PROPN
fueconorg-12821	228	4	(	(	PUNCT
fueconorg-12821	228	5	1881	1881	NUM
fueconorg-12821	228	6	)	)	PUNCT
fueconorg-12821	228	7	.	.	PUNCT
fueconorg-12821	229	1	note	note	NOUN
fueconorg-12821	229	2	of	of	ADP
fueconorg-12821	229	3	the	the	DET
fueconorg-12821	229	4	frequency	frequency	NOUN
fueconorg-12821	229	5	of	of	ADP
fueconorg-12821	229	6	use	use	NOUN
fueconorg-12821	229	7	of	of	ADP
fueconorg-12821	229	8	the	the	DET
fueconorg-12821	229	9	different	different	ADJ
fueconorg-12821	229	10	digits	digit	NOUN
fueconorg-12821	229	11	in	in	ADP
fueconorg-12821	229	12	natural	natural	ADJ
fueconorg-12821	229	13	numbers	number	NOUN
fueconorg-12821	229	14	.	.	PUNCT
fueconorg-12821	230	1	american	american	ADJ
fueconorg-12821	230	2	journal	journal	PROPN
fueconorg-12821	230	3	of	of	ADP
fueconorg-12821	230	4	mathematics	mathematic	NOUN
fueconorg-12821	230	5	,	,	PUNCT
fueconorg-12821	230	6	4(1	4(1	NOUN
fueconorg-12821	230	7	)	)	PUNCT
fueconorg-12821	230	8	,	,	PUNCT
fueconorg-12821	230	9	39	39	NUM
fueconorg-12821	230	10	-	-	SYM
fueconorg-12821	230	11	40	40	NUM
fueconorg-12821	230	12	.	.	PUNCT
fueconorg-12821	231	1	nigrini	nigrini	PROPN
fueconorg-12821	231	2	,	,	PUNCT
fueconorg-12821	231	3	m.	m.	NOUN
fueconorg-12821	231	4	j.	j.	PROPN
fueconorg-12821	231	5	(	(	PUNCT
fueconorg-12821	231	6	2011	2011	NUM
fueconorg-12821	231	7	)	)	PUNCT
fueconorg-12821	231	8	.	.	PUNCT
fueconorg-12821	232	1	forensic	forensic	ADJ
fueconorg-12821	232	2	analytics	analytic	NOUN
fueconorg-12821	232	3	:	:	PUNCT
fueconorg-12821	232	4	methods	method	NOUN
fueconorg-12821	232	5	and	and	CCONJ
fueconorg-12821	232	6	techniques	technique	NOUN
fueconorg-12821	232	7	for	for	ADP
fueconorg-12821	232	8	forensic	forensic	ADJ
fueconorg-12821	232	9	accounting	accounting	NOUN
fueconorg-12821	232	10	investigations	investigation	NOUN
fueconorg-12821	232	11	.	.	PUNCT
fueconorg-12821	233	1	hoboken	hoboken	PROPN
fueconorg-12821	233	2	,	,	PUNCT
fueconorg-12821	233	3	new	new	PROPN
fueconorg-12821	233	4	jersey	jersey	PROPN
fueconorg-12821	233	5	:	:	PUNCT
fueconorg-12821	233	6	john	john	PROPN
fueconorg-12821	233	7	wiley	wiley	PROPN
fueconorg-12821	233	8	&	&	CCONJ
fueconorg-12821	233	9	sons	son	NOUN
fueconorg-12821	233	10	.	.	PUNCT
fueconorg-12821	234	1	sloan	sloan	PROPN
fueconorg-12821	234	2	,	,	PUNCT
fueconorg-12821	234	3	r.g	r.g	PROPN
fueconorg-12821	234	4	.	.	PROPN
fueconorg-12821	234	5	(	(	PUNCT
fueconorg-12821	234	6	1996	1996	NUM
fueconorg-12821	234	7	)	)	PUNCT
fueconorg-12821	234	8	.	.	PUNCT
fueconorg-12821	235	1	do	do	AUX
fueconorg-12821	235	2	stock	stock	NOUN
fueconorg-12821	235	3	prices	price	NOUN
fueconorg-12821	235	4	fully	fully	ADV
fueconorg-12821	235	5	reflect	reflect	VERB
fueconorg-12821	235	6	information	information	NOUN
fueconorg-12821	235	7	in	in	ADP
fueconorg-12821	235	8	accruals	accrual	NOUN
fueconorg-12821	235	9	and	and	CCONJ
fueconorg-12821	235	10	cash	cash	NOUN
fueconorg-12821	235	11	flows	flow	NOUN
fueconorg-12821	235	12	about	about	ADP
fueconorg-12821	235	13	future	future	ADJ
fueconorg-12821	235	14	earnings	earning	NOUN
fueconorg-12821	235	15	?	?	PUNCT
fueconorg-12821	236	1	the	the	DET
fueconorg-12821	236	2	accounting	accounting	NOUN
fueconorg-12821	236	3	review	review	NOUN
fueconorg-12821	236	4	,	,	PUNCT
fueconorg-12821	236	5	71(3	71(3	NUM
fueconorg-12821	236	6	)	)	PUNCT
fueconorg-12821	236	7	,	,	PUNCT
fueconorg-12821	236	8	289	289	NUM
fueconorg-12821	236	9	-	-	SYM
fueconorg-12821	236	10	315	315	NUM
fueconorg-12821	236	11	.	.	PUNCT
fueconorg-12821	237	1	otkrivanje	otkrivanje	PROPN
fueconorg-12821	237	2	prevara	prevara	VERB
fueconorg-12821	237	3	u	u	PROPN
fueconorg-12821	237	4	knjigovodstvu	knjigovodstvu	VERB
fueconorg-12821	237	5	koričšenjem	koričšenjem	PROPN
fueconorg-12821	237	6	odabranih	odabranih	PROPN
fueconorg-12821	237	7	metoda	metoda	PROPN
fueconorg-12821	237	8	u	u	PROPN
fueconorg-12821	237	9	praksi	praksi	NOUN
fueconorg-12821	237	10	,	,	PUNCT
fueconorg-12821	237	11	metode	metode	PROPN
fueconorg-12821	237	12	izvršavanja	izvršavanja	PROPN
fueconorg-12821	237	13	ekonomskog	ekonomskog	VERB
fueconorg-12821	237	14	kriminala	kriminala	PROPN
fueconorg-12821	237	15	sastoje	sastoje	PROPN
fueconorg-12821	237	16	se	se	PROPN
fueconorg-12821	237	17	od	od	PROPN
fueconorg-12821	237	18	korupcije	korupcije	PROPN
fueconorg-12821	237	19	,	,	PUNCT
fueconorg-12821	237	20	pronevere	pronevere	ADJ
fueconorg-12821	237	21	imovine	imovine	NOUN
fueconorg-12821	238	1	i	i	PRON
fueconorg-12821	238	2	lažnog	lažnog	VERB
fueconorg-12821	238	3	finansijskog	finansijskog	PROPN
fueconorg-12821	238	4	izveštavanja	izveštavanja	PROPN
fueconorg-12821	238	5	.	.	PUNCT
fueconorg-12821	239	1	u	u	NOUN
fueconorg-12821	239	2	slučajevima	slučajevima	PROPN
fueconorg-12821	239	3	lažnog	lažnog	PROPN
fueconorg-12821	239	4	finansijskog	finansijskog	PROPN
fueconorg-12821	239	5	izveštavanja	izveštavanja	PROPN
fueconorg-12821	239	6	,	,	PUNCT
fueconorg-12821	239	7	radi	radi	PROPN
fueconorg-12821	239	8	se	se	PROPN
fueconorg-12821	239	9	pre	pre	PROPN
fueconorg-12821	240	1	svega	svega	PROPN
fueconorg-12821	240	2	o	o	PROPN
fueconorg-12821	240	3	falsifikovanju	falsifikovanju	PROPN
fueconorg-12821	240	4	finansijskih	finansijskih	PROPN
fueconorg-12821	240	5	i	i	PROPN
fueconorg-12821	240	6	ne	ne	PROPN
fueconorg-12821	240	7	-	-	PROPN
fueconorg-12821	240	8	finansijskih	finansijskih	PROPN
fueconorg-12821	240	9	informacija	informacija	PROPN
fueconorg-12821	240	10	.	.	PUNCT
fueconorg-12821	241	1	otkriveno	otkriveno	PROPN
fueconorg-12821	241	2	je	je	PROPN
fueconorg-12821	241	3	da	da	PROPN
fueconorg-12821	241	4	je	je	PROPN
fueconorg-12821	241	5	nekoliko	nekoliko	PROPN
fueconorg-12821	241	6	slovačkih	slovačkih	PROPN
fueconorg-12821	241	7	kompanija	kompanija	PROPN
fueconorg-12821	241	8	bilo	bilo	PROPN
fueconorg-12821	241	9	subjekt	subjekt	PROPN
fueconorg-12821	241	10	finansijske	finansijske	PROPN
fueconorg-12821	241	11	prevare	prevare	NOUN
fueconorg-12821	241	12	.	.	PUNCT
fueconorg-12821	242	1	neke	neke	PROPN
fueconorg-12821	242	2	metode	metode	PROPN
fueconorg-12821	242	3	otkrivanja	otkrivanja	PROPN
fueconorg-12821	242	4	finasijskih	finasijskih	PROPN
fueconorg-12821	242	5	prevara	prevara	NOUN
fueconorg-12821	242	6	u	u	PROPN
fueconorg-12821	242	7	ovim	ovim	PROPN
fueconorg-12821	242	8	slučajevima	slučajevima	NOUN
fueconorg-12821	243	1	opisane	opisane	PRON
fueconorg-12821	243	2	su	su	PROPN
fueconorg-12821	243	3	u	u	PROPN
fueconorg-12821	243	4	ovom	ovom	PROPN
fueconorg-12821	243	5	raduu	raduu	PROPN
fueconorg-12821	243	6	ovom	ovom	PROPN
fueconorg-12821	243	7	kontekstu	kontekstu	PROPN
fueconorg-12821	243	8	,	,	PUNCT
fueconorg-12821	243	9	otkrića	otkrića	PROPN
fueconorg-12821	243	10	su	su	PROPN
fueconorg-12821	243	11	dovela	dovela	PROPN
fueconorg-12821	243	12	do	do	VERB
fueconorg-12821	243	13	interesantnih	interesantnih	NOUN
fueconorg-12821	243	14	veza	veza	NOUN
fueconorg-12821	243	15	.	.	PUNCT
fueconorg-12821	244	1	ključne	ključne	PROPN
fueconorg-12821	244	2	reči	reči	NOUN
fueconorg-12821	244	3	:	:	PUNCT
fueconorg-12821	244	4	finansijski	finansijski	PROPN
fueconorg-12821	244	5	izveštaji	izveštaji	NOUN
fueconorg-12821	244	6	,	,	PUNCT
fueconorg-12821	244	7	benfordov	benfordov	PROPN
fueconorg-12821	244	8	zakon	zakon	PROPN
fueconorg-12821	244	9	,	,	PUNCT
fueconorg-12821	244	10	beneiš	beneiš	PROPN
fueconorg-12821	244	11	m	m	PROPN
fueconorg-12821	244	12	-	-	PROPN
fueconorg-12821	244	13	skor	skor	ADJ
fueconorg-12821	244	14	https://doi.org/10.1016/j.physa.2017.11.017	https://doi.org/10.1016/j.physa.2017.11.017	PROPN
fueconorg-12821	244	15	https://doi.org/10.1016/%0bj.sbspro.2015.11.122	https://doi.org/10.1016/%0bj.sbspro.2015.11.122	X
fueconorg-12821	244	16	https://doi.org/10.1016/%0bj.sbspro.2015.11.122	https://doi.org/10.1016/%0bj.sbspro.2015.11.122	X
fueconorg-12821	244	17	https://doi.org/10.2469/faj.v55.n5.2296	https://doi.org/10.2469/faj.v55.n5.2296	NOUN
fueconorg-12821	244	18	https://doi.org/10.2308/%0bacch.1999.13.4.365	https://doi.org/10.2308/%0bacch.1999.13.4.365	VERB
fueconorg-12821	244	19	https://doi.org/10.2308/%0bacch.1999.13.4.365	https://doi.org/10.2308/%0bacch.1999.13.4.365	NOUN
fueconorg-12821	244	20	http://dx.doi.org/10.1506/car.25.2.8	http://dx.doi.org/10.1506/car.25.2.8	ADJ