id	sid	tid	token	lemma	pos
fueconorg-325	1	1	plane	plane	NOUN
fueconorg-325	1	2	thermoelastic	thermoelastic	ADJ
fueconorg-325	1	3	waves	wave	NOUN
fueconorg-325	1	4	in	in	ADP
fueconorg-325	1	5	infinite	infinite	ADJ
fueconorg-325	1	6	half	half	ADJ
fueconorg-325	1	7	-	-	PUNCT
fueconorg-325	1	8	space	space	NOUN
fueconorg-325	1	9	caused	cause	VERB
fueconorg-325	1	10	facta	facta	PROPN
fueconorg-325	1	11	universitatis	universitatis	PROPN
fueconorg-325	1	12	series	series	NOUN
fueconorg-325	1	13	:	:	PUNCT
fueconorg-325	1	14	economics	economic	NOUN
fueconorg-325	1	15	and	and	CCONJ
fueconorg-325	1	16	organization	organization	NOUN
fueconorg-325	1	17	vol	vol	NOUN
fueconorg-325	1	18	.	.	PROPN
fueconorg-325	2	1	11	11	NUM
fueconorg-325	2	2	,	,	PUNCT
fueconorg-325	2	3	no	no	DET
fueconorg-325	2	4	1	1	NUM
fueconorg-325	2	5	,	,	PUNCT
fueconorg-325	2	6	2014	2014	NUM
fueconorg-325	2	7	,	,	PUNCT
fueconorg-325	2	8	pp	pp	ADJ
fueconorg-325	2	9	.	.	PUNCT
fueconorg-325	3	1	21	21	NUM
fueconorg-325	3	2	36	36	NUM
fueconorg-325	3	3	review	review	NOUN
fueconorg-325	3	4	paper	paper	NOUN
fueconorg-325	3	5	an	an	DET
fueconorg-325	3	6	overview	overview	NOUN
fueconorg-325	3	7	of	of	ADP
fueconorg-325	3	8	earnings	earning	NOUN
fueconorg-325	3	9	management	management	NOUN
fueconorg-325	3	10	measurement	measurement	NOUN
fueconorg-325	3	11	approaches	approach	VERB
fueconorg-325	3	12	:	:	PUNCT
fueconorg-325	3	13	development	development	NOUN
fueconorg-325	3	14	and	and	CCONJ
fueconorg-325	3	15	evaluation	evaluation	NOUN
fueconorg-325	3	16			PUNCT
fueconorg-325	3	17			PROPN
fueconorg-325	3	18	udc	udc	NOUN
fueconorg-325	3	19	658.155:005	658.155:005	NUM
fueconorg-325	3	20	awidat	awidat	NOUN
fueconorg-325	3	21	marai	marai	ADJ
fueconorg-325	3	22	1	1	NUM
fueconorg-325	3	23	,	,	PUNCT
fueconorg-325	3	24	vladan	vladan	NOUN
fueconorg-325	3	25	pavlović	pavlović	NOUN
fueconorg-325	3	26	2	2	NUM
fueconorg-325	3	27	1	1	NUM
fueconorg-325	3	28	al	al	PROPN
fueconorg-325	3	29	-	-	PUNCT
fueconorg-325	3	30	gabel	gabel	PROPN
fueconorg-325	3	31	el	el	PROPN
fueconorg-325	3	32	-	-	PROPN
fueconorg-325	3	33	gharbi	gharbi	PROPN
fueconorg-325	3	34	university	university	NOUN
fueconorg-325	3	35	,	,	PUNCT
fueconorg-325	3	36	libya	libya	PROPN
fueconorg-325	3	37	2	2	NUM
fueconorg-325	3	38	faculty	faculty	NOUN
fueconorg-325	3	39	of	of	ADP
fueconorg-325	3	40	economics	economic	NOUN
fueconorg-325	3	41	,	,	PUNCT
fueconorg-325	3	42	university	university	NOUN
fueconorg-325	3	43	of	of	ADP
fueconorg-325	3	44	priština	priština	PROPN
fueconorg-325	3	45	,	,	PUNCT
fueconorg-325	3	46	serbia	serbia	PROPN
fueconorg-325	3	47	abstract	abstract	ADJ
fueconorg-325	3	48	.	.	PUNCT
fueconorg-325	4	1	earnings	earning	NOUN
fueconorg-325	4	2	management	management	NOUN
fueconorg-325	4	3	practice	practice	NOUN
fueconorg-325	4	4	has	have	AUX
fueconorg-325	4	5	received	receive	VERB
fueconorg-325	4	6	much	much	ADJ
fueconorg-325	4	7	consideration	consideration	NOUN
fueconorg-325	4	8	and	and	CCONJ
fueconorg-325	4	9	interest	interest	NOUN
fueconorg-325	4	10	from	from	ADP
fueconorg-325	4	11	regulators	regulator	NOUN
fueconorg-325	4	12	and	and	CCONJ
fueconorg-325	4	13	practitioners	practitioner	NOUN
fueconorg-325	4	14	as	as	ADV
fueconorg-325	4	15	well	well	ADV
fueconorg-325	4	16	as	as	ADP
fueconorg-325	4	17	academics	academic	NOUN
fueconorg-325	4	18	,	,	PUNCT
fueconorg-325	4	19	with	with	ADP
fueconorg-325	4	20	literature	literature	NOUN
fueconorg-325	4	21	in	in	ADP
fueconorg-325	4	22	the	the	DET
fueconorg-325	4	23	accounting	accounting	NOUN
fueconorg-325	4	24	field	field	NOUN
fueconorg-325	4	25	providing	provide	VERB
fueconorg-325	4	26	three	three	NUM
fueconorg-325	4	27	key	key	ADJ
fueconorg-325	4	28	approaches	approach	NOUN
fueconorg-325	4	29	for	for	ADP
fueconorg-325	4	30	the	the	DET
fueconorg-325	4	31	identification	identification	NOUN
fueconorg-325	4	32	of	of	ADP
fueconorg-325	4	33	the	the	DET
fueconorg-325	4	34	various	various	ADJ
fueconorg-325	4	35	practice	practice	NOUN
fueconorg-325	4	36	levels	level	NOUN
fueconorg-325	4	37	and	and	CCONJ
fueconorg-325	4	38	techniques	technique	NOUN
fueconorg-325	4	39	,	,	PUNCT
fueconorg-325	4	40	including	include	VERB
fueconorg-325	4	41	aggregate	aggregate	ADJ
fueconorg-325	4	42	accruals	accrual	NOUN
fueconorg-325	4	43	,	,	PUNCT
fueconorg-325	4	44	specific	specific	ADJ
fueconorg-325	4	45	accruals	accrual	NOUN
fueconorg-325	4	46	and	and	CCONJ
fueconorg-325	4	47	statistical	statistical	ADJ
fueconorg-325	4	48	distribution	distribution	NOUN
fueconorg-325	4	49	approach	approach	NOUN
fueconorg-325	4	50	.	.	PUNCT
fueconorg-325	5	1	despite	despite	SCONJ
fueconorg-325	5	2	the	the	DET
fueconorg-325	5	3	fact	fact	NOUN
fueconorg-325	5	4	that	that	SCONJ
fueconorg-325	5	5	many	many	ADJ
fueconorg-325	5	6	studies	study	NOUN
fueconorg-325	5	7	have	have	AUX
fueconorg-325	5	8	been	be	AUX
fueconorg-325	5	9	directed	direct	VERB
fueconorg-325	5	10	towards	towards	ADP
fueconorg-325	5	11	enhancing	enhance	VERB
fueconorg-325	5	12	the	the	DET
fueconorg-325	5	13	overall	overall	ADJ
fueconorg-325	5	14	power	power	NOUN
fueconorg-325	5	15	and	and	CCONJ
fueconorg-325	5	16	specification	specification	NOUN
fueconorg-325	5	17	of	of	ADP
fueconorg-325	5	18	each	each	DET
fueconorg-325	5	19	approach	approach	NOUN
fueconorg-325	5	20	,	,	PUNCT
fueconorg-325	5	21	there	there	PRON
fueconorg-325	5	22	are	be	VERB
fueconorg-325	5	23	nevertheless	nevertheless	ADV
fueconorg-325	5	24	pros	pro	NOUN
fueconorg-325	5	25	and	and	CCONJ
fueconorg-325	5	26	cons	con	NOUN
fueconorg-325	5	27	linked	link	VERB
fueconorg-325	5	28	with	with	ADP
fueconorg-325	5	29	the	the	DET
fueconorg-325	5	30	application	application	NOUN
fueconorg-325	5	31	of	of	ADP
fueconorg-325	5	32	each	each	DET
fueconorg-325	5	33	model	model	NOUN
fueconorg-325	5	34	.	.	PUNCT
fueconorg-325	6	1	this	this	DET
fueconorg-325	6	2	paper	paper	NOUN
fueconorg-325	6	3	provides	provide	VERB
fueconorg-325	6	4	and	and	CCONJ
fueconorg-325	6	5	reviews	review	VERB
fueconorg-325	6	6	the	the	DET
fueconorg-325	6	7	literature	literature	NOUN
fueconorg-325	6	8	available	available	ADJ
fueconorg-325	6	9	on	on	ADP
fueconorg-325	6	10	the	the	DET
fueconorg-325	6	11	development	development	NOUN
fueconorg-325	6	12	and	and	CCONJ
fueconorg-325	6	13	assessment	assessment	NOUN
fueconorg-325	6	14	of	of	ADP
fueconorg-325	6	15	such	such	ADJ
fueconorg-325	6	16	frameworks	framework	NOUN
fueconorg-325	6	17	in	in	ADP
fueconorg-325	6	18	an	an	DET
fueconorg-325	6	19	attempt	attempt	NOUN
fueconorg-325	6	20	to	to	PART
fueconorg-325	6	21	emphasis	emphasis	VERB
fueconorg-325	6	22	the	the	DET
fueconorg-325	6	23	various	various	ADJ
fueconorg-325	6	24	points	point	NOUN
fueconorg-325	6	25	studies	study	NOUN
fueconorg-325	6	26	should	should	AUX
fueconorg-325	6	27	be	be	AUX
fueconorg-325	6	28	considering	consider	VERB
fueconorg-325	6	29	when	when	SCONJ
fueconorg-325	6	30	identifying	identify	VERB
fueconorg-325	6	31	earnings	earning	NOUN
fueconorg-325	6	32	management	management	NOUN
fueconorg-325	6	33	.	.	PUNCT
fueconorg-325	7	1	key	key	ADJ
fueconorg-325	7	2	words	word	NOUN
fueconorg-325	7	3	:	:	PUNCT
fueconorg-325	7	4	earnings	earning	NOUN
fueconorg-325	7	5	management	management	NOUN
fueconorg-325	7	6	,	,	PUNCT
fueconorg-325	7	7	measurement	measurement	NOUN
fueconorg-325	7	8	of	of	ADP
fueconorg-325	7	9	earnings	earning	NOUN
fueconorg-325	7	10	management	management	NOUN
fueconorg-325	7	11	,	,	PUNCT
fueconorg-325	7	12	aggregate	aggregate	ADJ
fueconorg-325	7	13	accruals	accrual	NOUN
fueconorg-325	7	14	approach	approach	NOUN
fueconorg-325	7	15	,	,	PUNCT
fueconorg-325	7	16	specific	specific	ADJ
fueconorg-325	7	17	accruals	accrual	NOUN
fueconorg-325	7	18	approach	approach	VERB
fueconorg-325	7	19	statistical	statistical	ADJ
fueconorg-325	7	20	,	,	PUNCT
fueconorg-325	7	21	distribution	distribution	NOUN
fueconorg-325	7	22	approach	approach	NOUN
fueconorg-325	7	23	.	.	PUNCT
fueconorg-325	8	1	introduction	introduction	NOUN
fueconorg-325	8	2	the	the	DET
fueconorg-325	8	3	concept	concept	NOUN
fueconorg-325	8	4	of	of	ADP
fueconorg-325	8	5	earnings	earning	NOUN
fueconorg-325	8	6	management	management	NOUN
fueconorg-325	8	7	has	have	AUX
fueconorg-325	8	8	received	receive	VERB
fueconorg-325	8	9	much	much	ADJ
fueconorg-325	8	10	consideration	consideration	NOUN
fueconorg-325	8	11	and	and	CCONJ
fueconorg-325	8	12	interest	interest	NOUN
fueconorg-325	8	13	from	from	ADP
fueconorg-325	8	14	regulators	regulator	NOUN
fueconorg-325	8	15	and	and	CCONJ
fueconorg-325	8	16	practitioners	practitioner	NOUN
fueconorg-325	8	17	in	in	ADP
fueconorg-325	8	18	the	the	DET
fueconorg-325	8	19	field	field	NOUN
fueconorg-325	8	20	,	,	PUNCT
fueconorg-325	8	21	with	with	ADP
fueconorg-325	8	22	the	the	DET
fueconorg-325	8	23	literature	literature	NOUN
fueconorg-325	8	24	referring	refer	VERB
fueconorg-325	8	25	to	to	ADP
fueconorg-325	8	26	this	this	DET
fueconorg-325	8	27	practice	practice	NOUN
fueconorg-325	8	28	through	through	ADP
fueconorg-325	8	29	the	the	DET
fueconorg-325	8	30	use	use	NOUN
fueconorg-325	8	31	of	of	ADP
fueconorg-325	8	32	various	various	ADJ
fueconorg-325	8	33	terms	term	NOUN
fueconorg-325	8	34	,	,	PUNCT
fueconorg-325	8	35	including	include	VERB
fueconorg-325	8	36	accounting	accounting	NOUN
fueconorg-325	8	37	manipulation	manipulation	NOUN
fueconorg-325	8	38	,	,	PUNCT
fueconorg-325	8	39	aggressive	aggressive	ADJ
fueconorg-325	8	40	accounting	accounting	NOUN
fueconorg-325	8	41	,	,	PUNCT
fueconorg-325	8	42	creative	creative	ADJ
fueconorg-325	8	43	accounting	accounting	NOUN
fueconorg-325	8	44	,	,	PUNCT
fueconorg-325	8	45	earnings	earning	NOUN
fueconorg-325	8	46	management	management	NOUN
fueconorg-325	8	47	,	,	PUNCT
fueconorg-325	8	48	and	and	CCONJ
fueconorg-325	8	49	income	income	NOUN
fueconorg-325	8	50	smoothing	smooth	VERB
fueconorg-325	8	51	(	(	PUNCT
fueconorg-325	8	52	stlowy	stlowy	ADJ
fueconorg-325	8	53	and	and	CCONJ
fueconorg-325	8	54	breton	breton	PROPN
fueconorg-325	8	55	,	,	PUNCT
fueconorg-325	8	56	2004	2004	NUM
fueconorg-325	8	57	;	;	PUNCT
fueconorg-325	8	58	atik	atik	PROPN
fueconorg-325	8	59	2009	2009	NUM
fueconorg-325	8	60	)	)	PUNCT
fueconorg-325	8	61	.	.	PUNCT
fueconorg-325	9	1	earnings	earning	NOUN
fueconorg-325	9	2	management	management	NOUN
fueconorg-325	9	3	occurs	occur	VERB
fueconorg-325	9	4	when	when	SCONJ
fueconorg-325	9	5	management	management	NOUN
fueconorg-325	9	6	direct	direct	VERB
fueconorg-325	9	7	their	their	PRON
fueconorg-325	9	8	judgment	judgment	NOUN
fueconorg-325	9	9	and	and	CCONJ
fueconorg-325	9	10	utilize	utilize	VERB
fueconorg-325	9	11	estimated	estimate	VERB
fueconorg-325	9	12	permitted	permit	VERB
fueconorg-325	9	13	by	by	ADP
fueconorg-325	9	14	accounting	accounting	NOUN
fueconorg-325	9	15	standards	standard	NOUN
fueconorg-325	9	16	or	or	CCONJ
fueconorg-325	9	17	structure	structure	NOUN
fueconorg-325	9	18	transactions	transaction	NOUN
fueconorg-325	9	19	in	in	ADP
fueconorg-325	9	20	order	order	NOUN
fueconorg-325	9	21	to	to	PART
fueconorg-325	9	22	amend	amend	VERB
fueconorg-325	9	23	financial	financial	ADJ
fueconorg-325	9	24	reports	report	NOUN
fueconorg-325	9	25	with	with	ADP
fueconorg-325	9	26	the	the	DET
fueconorg-325	9	27	aim	aim	NOUN
fueconorg-325	9	28	of	of	ADP
fueconorg-325	9	29	misleading	mislead	VERB
fueconorg-325	9	30	stakeholders	stakeholder	NOUN
fueconorg-325	9	31	in	in	ADP
fueconorg-325	9	32	regard	regard	NOUN
fueconorg-325	9	33	to	to	ADP
fueconorg-325	9	34			PROPN
fueconorg-325	9	35	received	receive	VERB
fueconorg-325	9	36	september	september	PROPN
fueconorg-325	9	37	30	30	NUM
fueconorg-325	9	38	,	,	PUNCT
fueconorg-325	9	39	2013	2013	NUM
fueconorg-325	9	40	/	/	SYM
fueconorg-325	9	41	accepted	accept	VERB
fueconorg-325	9	42	january	january	PROPN
fueconorg-325	9	43	25	25	NUM
fueconorg-325	9	44	,	,	PUNCT
fueconorg-325	9	45	2014	2014	NUM
fueconorg-325	9	46	corresponding	correspond	VERB
fueconorg-325	9	47	author	author	NOUN
fueconorg-325	9	48	:	:	PUNCT
fueconorg-325	9	49	vladan	vladan	PROPN
fueconorg-325	9	50	pavlović	pavlović	PROPN
fueconorg-325	9	51	university	university	PROPN
fueconorg-325	9	52	of	of	ADP
fueconorg-325	9	53	priština	priština	PROPN
fueconorg-325	9	54	,	,	PUNCT
fueconorg-325	9	55	faculty	faculty	NOUN
fueconorg-325	9	56	of	of	ADP
fueconorg-325	9	57	economics	economic	NOUN
fueconorg-325	9	58	,	,	PUNCT
fueconorg-325	9	59	kolašinska	kolašinska	NOUN
fueconorg-325	9	60	156	156	NUM
fueconorg-325	9	61	,	,	PUNCT
fueconorg-325	9	62	38220	38220	NUM
fueconorg-325	9	63	,	,	PUNCT
fueconorg-325	9	64	kosovska	kosovska	PROPN
fueconorg-325	9	65	mitrovica	mitrovica	PROPN
fueconorg-325	9	66	,	,	PUNCT
fueconorg-325	9	67	serbia	serbia	PROPN
fueconorg-325	9	68	tel	tel	PROPN
fueconorg-325	9	69	:	:	PUNCT
fueconorg-325	9	70	+381	+381	NUM
fueconorg-325	9	71	28	28	NUM
fueconorg-325	9	72	497	497	NUM
fueconorg-325	9	73	934	934	NUM
fueconorg-325	9	74	•	•	NUM
fueconorg-325	9	75	e	e	NOUN
fueconorg-325	9	76	-	-	NOUN
fueconorg-325	9	77	mail	mail	NOUN
fueconorg-325	9	78	:	:	PUNCT
fueconorg-325	9	79	vladan.pavlovic@pr.ac.rs	vladan.pavlovic@pr.ac.rs	NOUN
fueconorg-325	9	80			PROPN
fueconorg-325	9	81	acknowledgement	acknowledgement	NOUN
fueconorg-325	9	82	:	:	PUNCT
fueconorg-325	9	83	this	this	DET
fueconorg-325	9	84	paper	paper	NOUN
fueconorg-325	9	85	is	be	AUX
fueconorg-325	9	86	part	part	NOUN
fueconorg-325	9	87	of	of	ADP
fueconorg-325	9	88	the	the	DET
fueconorg-325	9	89	results	result	NOUN
fueconorg-325	9	90	of	of	ADP
fueconorg-325	9	91	the	the	DET
fueconorg-325	9	92	research	research	NOUN
fueconorg-325	9	93	on	on	ADP
fueconorg-325	9	94	project	project	NOUN
fueconorg-325	9	95	179001	179001	NUM
fueconorg-325	9	96	supported	support	VERB
fueconorg-325	9	97	by	by	ADP
fueconorg-325	9	98	the	the	DET
fueconorg-325	9	99	ministry	ministry	PROPN
fueconorg-325	9	100	of	of	ADP
fueconorg-325	9	101	education	education	PROPN
fueconorg-325	9	102	,	,	PUNCT
fueconorg-325	9	103	science	science	NOUN
fueconorg-325	9	104	and	and	CCONJ
fueconorg-325	9	105	technological	technological	ADJ
fueconorg-325	9	106	development	development	NOUN
fueconorg-325	9	107	of	of	ADP
fueconorg-325	9	108	the	the	DET
fueconorg-325	9	109	republic	republic	NOUN
fueconorg-325	9	110	of	of	ADP
fueconorg-325	9	111	serbia	serbia	PROPN
fueconorg-325	9	112	.	.	PUNCT
fueconorg-325	10	1	a.	a.	PROPN
fueconorg-325	10	2	marai	marai	PROPN
fueconorg-325	10	3	,	,	PUNCT
fueconorg-325	10	4	v.	v.	ADP
fueconorg-325	10	5	pavlović	pavlović	NOUN
fueconorg-325	10	6	22	22	NUM
fueconorg-325	10	7	the	the	DET
fueconorg-325	10	8	firm	firm	NOUN
fueconorg-325	10	9	's	's	PART
fueconorg-325	10	10	economic	economic	ADJ
fueconorg-325	10	11	performance	performance	NOUN
fueconorg-325	10	12	,	,	PUNCT
fueconorg-325	10	13	or	or	CCONJ
fueconorg-325	10	14	otherwise	otherwise	ADV
fueconorg-325	10	15	to	to	PART
fueconorg-325	10	16	impact	impact	VERB
fueconorg-325	10	17	contractual	contractual	ADJ
fueconorg-325	10	18	outcomes	outcome	NOUN
fueconorg-325	10	19	that	that	PRON
fueconorg-325	10	20	rest	rest	VERB
fueconorg-325	10	21	on	on	ADP
fueconorg-325	10	22	the	the	DET
fueconorg-325	10	23	accounting	accounting	NOUN
fueconorg-325	10	24	figures	figure	NOUN
fueconorg-325	10	25	reported	report	VERB
fueconorg-325	10	26	(	(	PUNCT
fueconorg-325	10	27	healy	healy	PROPN
fueconorg-325	10	28	and	and	CCONJ
fueconorg-325	10	29	wahlen	wahlen	PROPN
fueconorg-325	10	30	,	,	PUNCT
fueconorg-325	10	31	1999	1999	NUM
fueconorg-325	10	32	)	)	PUNCT
fueconorg-325	10	33	.	.	PUNCT
fueconorg-325	11	1	such	such	DET
fueconorg-325	11	2	a	a	DET
fueconorg-325	11	3	practice	practice	NOUN
fueconorg-325	11	4	does	do	AUX
fueconorg-325	11	5	not	not	PART
fueconorg-325	11	6	commonly	commonly	ADV
fueconorg-325	11	7	go	go	VERB
fueconorg-325	11	8	against	against	ADP
fueconorg-325	11	9	any	any	DET
fueconorg-325	11	10	accounting	accounting	NOUN
fueconorg-325	11	11	standards	standard	NOUN
fueconorg-325	11	12	(	(	PUNCT
fueconorg-325	11	13	marai	marai	ADJ
fueconorg-325	11	14	and	and	CCONJ
fueconorg-325	11	15	pavlović	pavlović	VERB
fueconorg-325	11	16	,	,	PUNCT
fueconorg-325	11	17	2013	2013	NUM
fueconorg-325	11	18	)	)	PUNCT
fueconorg-325	11	19	.	.	PUNCT
fueconorg-325	12	1	despite	despite	SCONJ
fueconorg-325	12	2	the	the	DET
fueconorg-325	12	3	commonly	commonly	ADV
fueconorg-325	12	4	held	hold	VERB
fueconorg-325	12	5	view	view	NOUN
fueconorg-325	12	6	that	that	SCONJ
fueconorg-325	12	7	earnings	earning	NOUN
fueconorg-325	12	8	management	management	NOUN
fueconorg-325	12	9	is	be	AUX
fueconorg-325	12	10	prevalence	prevalence	NOUN
fueconorg-325	12	11	practice	practice	NOUN
fueconorg-325	12	12	within	within	ADP
fueconorg-325	12	13	the	the	DET
fueconorg-325	12	14	companies	company	NOUN
fueconorg-325	12	15	,	,	PUNCT
fueconorg-325	12	16	it	it	PRON
fueconorg-325	12	17	remains	remain	VERB
fueconorg-325	12	18	that	that	SCONJ
fueconorg-325	12	19	it	it	PRON
fueconorg-325	12	20	has	have	AUX
fueconorg-325	12	21	been	be	AUX
fueconorg-325	12	22	remarkably	remarkably	ADV
fueconorg-325	12	23	difficult	difficult	ADJ
fueconorg-325	12	24	for	for	SCONJ
fueconorg-325	12	25	researchers	researcher	NOUN
fueconorg-325	12	26	to	to	PART
fueconorg-325	12	27	document	document	VERB
fueconorg-325	12	28	such	such	DET
fueconorg-325	12	29	a	a	DET
fueconorg-325	12	30	practice	practice	NOUN
fueconorg-325	12	31	(	(	PUNCT
fueconorg-325	12	32	healy	healy	NOUN
fueconorg-325	12	33	and	and	CCONJ
fueconorg-325	12	34	wahlen	wahlen	PROPN
fueconorg-325	12	35	,	,	PUNCT
fueconorg-325	12	36	1999	1999	NUM
fueconorg-325	12	37	)	)	PUNCT
fueconorg-325	12	38	.	.	PUNCT
fueconorg-325	13	1	such	such	DET
fueconorg-325	13	2	a	a	DET
fueconorg-325	13	3	difficulty	difficulty	NOUN
fueconorg-325	13	4	arises	arises	AUX
fueconorg-325	13	5	mainly	mainly	ADV
fueconorg-325	13	6	owing	owe	VERB
fueconorg-325	13	7	to	to	ADP
fueconorg-325	13	8	the	the	DET
fueconorg-325	13	9	fact	fact	NOUN
fueconorg-325	13	10	that	that	SCONJ
fueconorg-325	13	11	earnings	earning	NOUN
fueconorg-325	13	12	management	management	NOUN
fueconorg-325	13	13	is	be	AUX
fueconorg-325	13	14	unobservable	unobservable	ADJ
fueconorg-325	13	15	,	,	PUNCT
fueconorg-325	13	16	meaning	mean	VERB
fueconorg-325	13	17	its	its	PRON
fueconorg-325	13	18	magnitude	magnitude	NOUN
fueconorg-325	13	19	can	can	AUX
fueconorg-325	13	20	not	not	PART
fueconorg-325	13	21	be	be	AUX
fueconorg-325	13	22	measured	measure	VERB
fueconorg-325	13	23	directly	directly	ADV
fueconorg-325	13	24	.	.	PUNCT
fueconorg-325	14	1	accordingly	accordingly	ADV
fueconorg-325	14	2	,	,	PUNCT
fueconorg-325	14	3	for	for	SCONJ
fueconorg-325	14	4	researchers	researcher	NOUN
fueconorg-325	14	5	to	to	PART
fueconorg-325	14	6	establish	establish	VERB
fueconorg-325	14	7	whether	whether	SCONJ
fueconorg-325	14	8	or	or	CCONJ
fueconorg-325	14	9	not	not	PART
fueconorg-325	14	10	earnings	earning	NOUN
fueconorg-325	14	11	have	have	AUX
fueconorg-325	14	12	undergone	undergo	VERB
fueconorg-325	14	13	management	management	NOUN
fueconorg-325	14	14	there	there	PRON
fueconorg-325	14	15	is	be	VERB
fueconorg-325	14	16	a	a	DET
fueconorg-325	14	17	need	need	NOUN
fueconorg-325	14	18	for	for	SCONJ
fueconorg-325	14	19	earnings	earning	NOUN
fueconorg-325	14	20	to	to	PART
fueconorg-325	14	21	be	be	AUX
fueconorg-325	14	22	estimated	estimate	VERB
fueconorg-325	14	23	prior	prior	ADV
fueconorg-325	14	24	to	to	ADP
fueconorg-325	14	25	earnings	earning	NOUN
fueconorg-325	14	26	management	management	NOUN
fueconorg-325	14	27	effects	effect	NOUN
fueconorg-325	14	28	being	be	AUX
fueconorg-325	14	29	seen	see	VERB
fueconorg-325	14	30	.	.	PUNCT
fueconorg-325	15	1	the	the	DET
fueconorg-325	15	2	second	second	ADJ
fueconorg-325	15	3	issue	issue	NOUN
fueconorg-325	15	4	is	be	AUX
fueconorg-325	15	5	the	the	DET
fueconorg-325	15	6	fact	fact	NOUN
fueconorg-325	15	7	that	that	SCONJ
fueconorg-325	15	8	earnings	earning	NOUN
fueconorg-325	15	9	management	management	NOUN
fueconorg-325	15	10	may	may	AUX
fueconorg-325	15	11	be	be	AUX
fueconorg-325	15	12	carried	carry	VERB
fueconorg-325	15	13	out	out	ADP
fueconorg-325	15	14	through	through	ADP
fueconorg-325	15	15	a	a	DET
fueconorg-325	15	16	number	number	NOUN
fueconorg-325	15	17	of	of	ADP
fueconorg-325	15	18	different	different	ADJ
fueconorg-325	15	19	techniques	technique	NOUN
fueconorg-325	15	20	,	,	PUNCT
fueconorg-325	15	21	which	which	PRON
fueconorg-325	15	22	causes	cause	VERB
fueconorg-325	15	23	difficulties	difficulty	NOUN
fueconorg-325	15	24	in	in	ADP
fueconorg-325	15	25	terms	term	NOUN
fueconorg-325	15	26	of	of	ADP
fueconorg-325	15	27	establishing	establish	VERB
fueconorg-325	15	28	precisely	precisely	ADV
fueconorg-325	15	29	which	which	PRON
fueconorg-325	15	30	techniques	technique	NOUN
fueconorg-325	15	31	have	have	AUX
fueconorg-325	15	32	been	be	AUX
fueconorg-325	15	33	utilized	utilize	VERB
fueconorg-325	15	34	in	in	ADP
fueconorg-325	15	35	order	order	NOUN
fueconorg-325	15	36	to	to	PART
fueconorg-325	15	37	amend	amend	VERB
fueconorg-325	15	38	the	the	DET
fueconorg-325	15	39	earnings	earning	NOUN
fueconorg-325	15	40	reported	report	VERB
fueconorg-325	15	41	.	.	PUNCT
fueconorg-325	16	1	since	since	SCONJ
fueconorg-325	16	2	earnings	earning	NOUN
fueconorg-325	16	3	are	be	AUX
fueconorg-325	16	4	the	the	DET
fueconorg-325	16	5	sum	sum	NOUN
fueconorg-325	16	6	of	of	ADP
fueconorg-325	16	7	cash	cash	NOUN
fueconorg-325	16	8	flow	flow	NOUN
fueconorg-325	16	9	and	and	CCONJ
fueconorg-325	16	10	accruals	accrual	NOUN
fueconorg-325	16	11	,	,	PUNCT
fueconorg-325	16	12	earning	earn	VERB
fueconorg-325	16	13	can	can	AUX
fueconorg-325	16	14	be	be	AUX
fueconorg-325	16	15	manipulated	manipulate	VERB
fueconorg-325	16	16	through	through	ADP
fueconorg-325	16	17	the	the	DET
fueconorg-325	16	18	use	use	NOUN
fueconorg-325	16	19	of	of	ADP
fueconorg-325	16	20	accruals	accrual	NOUN
fueconorg-325	16	21	and/or	and/or	CCONJ
fueconorg-325	16	22	operating	operate	VERB
fueconorg-325	16	23	cash	cash	NOUN
fueconorg-325	16	24	flow	flow	NOUN
fueconorg-325	16	25	,	,	PUNCT
fueconorg-325	16	26	as	as	SCONJ
fueconorg-325	16	27	highlighted	highlight	VERB
fueconorg-325	16	28	by	by	ADP
fueconorg-325	16	29	(	(	PUNCT
fueconorg-325	16	30	xu	xu	INTJ
fueconorg-325	16	31	,	,	PUNCT
fueconorg-325	16	32	taylor	taylor	PROPN
fueconorg-325	16	33	and	and	CCONJ
fueconorg-325	16	34	dugan	dugan	VERB
fueconorg-325	16	35	,	,	PUNCT
fueconorg-325	16	36	2007	2007	NUM
fueconorg-325	16	37	)	)	PUNCT
fueconorg-325	16	38	.	.	PUNCT
fueconorg-325	17	1	the	the	DET
fueconorg-325	17	2	use	use	NOUN
fueconorg-325	17	3	of	of	ADP
fueconorg-325	17	4	accruals	accrual	NOUN
fueconorg-325	17	5	for	for	ADP
fueconorg-325	17	6	earnings	earning	NOUN
fueconorg-325	17	7	management	management	NOUN
fueconorg-325	17	8	is	be	AUX
fueconorg-325	17	9	referred	refer	VERB
fueconorg-325	17	10	to	to	ADP
fueconorg-325	17	11	as	as	ADP
fueconorg-325	17	12	accounting	accounting	NOUN
fueconorg-325	17	13	-	-	PUNCT
fueconorg-325	17	14	based	base	VERB
fueconorg-325	17	15	earnings	earning	NOUN
fueconorg-325	17	16	management	management	NOUN
fueconorg-325	17	17	,	,	PUNCT
fueconorg-325	17	18	which	which	PRON
fueconorg-325	17	19	encompasses	encompass	VERB
fueconorg-325	17	20	the	the	DET
fueconorg-325	17	21	use	use	NOUN
fueconorg-325	17	22	of	of	ADP
fueconorg-325	17	23	judgments	judgment	NOUN
fueconorg-325	17	24	or	or	CCONJ
fueconorg-325	17	25	estimates	estimate	NOUN
fueconorg-325	17	26	permitted	permit	VERB
fueconorg-325	17	27	by	by	ADP
fueconorg-325	17	28	accounting	accounting	NOUN
fueconorg-325	17	29	standards	standard	NOUN
fueconorg-325	17	30	,	,	PUNCT
fueconorg-325	17	31	namely	namely	ADV
fueconorg-325	17	32	through	through	ADP
fueconorg-325	17	33	salvaging	salvage	VERB
fueconorg-325	17	34	values	value	NOUN
fueconorg-325	17	35	of	of	ADP
fueconorg-325	17	36	long	long	ADJ
fueconorg-325	17	37	-	-	PUNCT
fueconorg-325	17	38	term	term	NOUN
fueconorg-325	17	39	assets	asset	NOUN
fueconorg-325	17	40	and	and	CCONJ
fueconorg-325	17	41	expected	expect	VERB
fueconorg-325	17	42	lives	life	NOUN
fueconorg-325	17	43	,	,	PUNCT
fueconorg-325	17	44	deferred	deferred	ADJ
fueconorg-325	17	45	taxes	taxis	NOUN
fueconorg-325	17	46	,	,	PUNCT
fueconorg-325	17	47	losses	loss	NOUN
fueconorg-325	17	48	from	from	ADP
fueconorg-325	17	49	asset	asset	NOUN
fueconorg-325	17	50	impairments	impairment	NOUN
fueconorg-325	17	51	and	and	CCONJ
fueconorg-325	17	52	bad	bad	ADJ
fueconorg-325	17	53	debt	debt	NOUN
fueconorg-325	17	54	,	,	PUNCT
fueconorg-325	17	55	obligations	obligation	NOUN
fueconorg-325	17	56	for	for	ADP
fueconorg-325	17	57	pension	pension	NOUN
fueconorg-325	17	58	benefits	benefit	NOUN
fueconorg-325	17	59	and	and	CCONJ
fueconorg-325	17	60	other	other	ADJ
fueconorg-325	17	61	post	post	ADJ
fueconorg-325	17	62	-	-	ADJ
fueconorg-325	17	63	employment	employment	ADJ
fueconorg-325	17	64	benefits	benefit	NOUN
fueconorg-325	17	65	;	;	PUNCT
fueconorg-325	17	66	the	the	DET
fueconorg-325	17	67	management	management	NOUN
fueconorg-325	17	68	of	of	ADP
fueconorg-325	17	69	through	through	ADP
fueconorg-325	17	70	operating	operate	VERB
fueconorg-325	17	71	cash	cash	NOUN
fueconorg-325	17	72	flow	flow	NOUN
fueconorg-325	17	73	is	be	AUX
fueconorg-325	17	74	referred	refer	VERB
fueconorg-325	17	75	to	to	ADP
fueconorg-325	17	76	as	as	ADP
fueconorg-325	17	77	real	real	ADJ
fueconorg-325	17	78	earnings	earning	NOUN
fueconorg-325	17	79	management	management	NOUN
fueconorg-325	17	80	,	,	PUNCT
fueconorg-325	17	81	which	which	PRON
fueconorg-325	17	82	encompasses	encompass	VERB
fueconorg-325	17	83	changes	change	NOUN
fueconorg-325	17	84	in	in	ADP
fueconorg-325	17	85	production	production	NOUN
fueconorg-325	17	86	,	,	PUNCT
fueconorg-325	17	87	debt	debt	NOUN
fueconorg-325	17	88	–	–	PUNCT
fueconorg-325	17	89	equity	equity	NOUN
fueconorg-325	17	90	swaps	swap	NOUN
fueconorg-325	17	91	,	,	PUNCT
fueconorg-325	17	92	discretionary	discretionary	ADJ
fueconorg-325	17	93	expenditures	expenditure	NOUN
fueconorg-325	17	94	and	and	CCONJ
fueconorg-325	17	95	the	the	DET
fueconorg-325	17	96	reduction	reduction	NOUN
fueconorg-325	17	97	of	of	ADP
fueconorg-325	17	98	prices	price	NOUN
fueconorg-325	17	99	(	(	PUNCT
fueconorg-325	17	100	xu	xu	INTJ
fueconorg-325	17	101	,	,	PUNCT
fueconorg-325	17	102	taylor	taylor	PROPN
fueconorg-325	17	103	and	and	CCONJ
fueconorg-325	17	104	dugan	dugan	VERB
fueconorg-325	17	105	,	,	PUNCT
fueconorg-325	17	106	2007	2007	NUM
fueconorg-325	17	107	)	)	PUNCT
fueconorg-325	17	108	.	.	PUNCT
fueconorg-325	18	1	when	when	SCONJ
fueconorg-325	18	2	reviewing	review	VERB
fueconorg-325	18	3	the	the	DET
fueconorg-325	18	4	accounting	accounting	NOUN
fueconorg-325	18	5	literature	literature	NOUN
fueconorg-325	18	6	,	,	PUNCT
fueconorg-325	18	7	three	three	NUM
fueconorg-325	18	8	different	different	ADJ
fueconorg-325	18	9	study	study	NOUN
fueconorg-325	18	10	designs	design	NOUN
fueconorg-325	18	11	are	be	AUX
fueconorg-325	18	12	recognized	recognize	VERB
fueconorg-325	18	13	as	as	ADP
fueconorg-325	18	14	widely	widely	ADV
fueconorg-325	18	15	used	use	VERB
fueconorg-325	18	16	in	in	ADP
fueconorg-325	18	17	identifying	identify	VERB
fueconorg-325	18	18	earnings	earning	NOUN
fueconorg-325	18	19	management	management	NOUN
fueconorg-325	18	20	,	,	PUNCT
fueconorg-325	18	21	namely	namely	ADV
fueconorg-325	18	22	aggregate	aggregate	ADJ
fueconorg-325	18	23	accruals	accrual	NOUN
fueconorg-325	18	24	,	,	PUNCT
fueconorg-325	18	25	specific	specific	ADJ
fueconorg-325	18	26	accruals	accrual	NOUN
fueconorg-325	18	27	and	and	CCONJ
fueconorg-325	18	28	the	the	DET
fueconorg-325	18	29	statistic	statistic	ADJ
fueconorg-325	18	30	distribution	distribution	NOUN
fueconorg-325	18	31	of	of	ADP
fueconorg-325	18	32	earnings	earning	NOUN
fueconorg-325	18	33	,	,	PUNCT
fueconorg-325	18	34	as	as	SCONJ
fueconorg-325	18	35	recognized	recognize	VERB
fueconorg-325	18	36	by	by	ADP
fueconorg-325	18	37	mcnichols	mcnichol	NOUN
fueconorg-325	18	38	(	(	PUNCT
fueconorg-325	18	39	2000	2000	NUM
fueconorg-325	18	40	)	)	PUNCT
fueconorg-325	18	41	.	.	PUNCT
fueconorg-325	19	1	despite	despite	SCONJ
fueconorg-325	19	2	the	the	DET
fueconorg-325	19	3	fact	fact	NOUN
fueconorg-325	19	4	that	that	SCONJ
fueconorg-325	19	5	all	all	PRON
fueconorg-325	19	6	of	of	ADP
fueconorg-325	19	7	these	these	DET
fueconorg-325	19	8	methods	method	NOUN
fueconorg-325	19	9	are	be	AUX
fueconorg-325	19	10	centered	center	VERB
fueconorg-325	19	11	on	on	ADP
fueconorg-325	19	12	various	various	ADJ
fueconorg-325	19	13	ideas	idea	NOUN
fueconorg-325	19	14	and	and	CCONJ
fueconorg-325	19	15	assumptions	assumption	NOUN
fueconorg-325	19	16	to	to	PART
fueconorg-325	19	17	provide	provide	VERB
fueconorg-325	19	18	a	a	DET
fueconorg-325	19	19	solution	solution	NOUN
fueconorg-325	19	20	to	to	ADP
fueconorg-325	19	21	the	the	DET
fueconorg-325	19	22	previously	previously	ADV
fueconorg-325	19	23	highlighted	highlight	VERB
fueconorg-325	19	24	problems	problem	NOUN
fueconorg-325	19	25	,	,	PUNCT
fueconorg-325	19	26	there	there	PRON
fueconorg-325	19	27	is	be	VERB
fueconorg-325	19	28	no	no	DET
fueconorg-325	19	29	sole	sole	ADJ
fueconorg-325	19	30	technique	technique	NOUN
fueconorg-325	19	31	with	with	ADP
fueconorg-325	19	32	the	the	DET
fueconorg-325	19	33	ability	ability	NOUN
fueconorg-325	19	34	to	to	PART
fueconorg-325	19	35	completely	completely	ADV
fueconorg-325	19	36	answer	answer	VERB
fueconorg-325	19	37	the	the	DET
fueconorg-325	19	38	mean	mean	ADJ
fueconorg-325	19	39	questions	question	NOUN
fueconorg-325	19	40	in	in	ADP
fueconorg-325	19	41	relation	relation	NOUN
fueconorg-325	19	42	to	to	PART
fueconorg-325	19	43	magnitude	magnitude	VERB
fueconorg-325	19	44	,	,	PUNCT
fueconorg-325	19	45	and	and	CCONJ
fueconorg-325	19	46	the	the	DET
fueconorg-325	19	47	techniques	technique	NOUN
fueconorg-325	19	48	of	of	ADP
fueconorg-325	19	49	earnings	earning	NOUN
fueconorg-325	19	50	management	management	NOUN
fueconorg-325	19	51	.	.	PUNCT
fueconorg-325	20	1	this	this	DET
fueconorg-325	20	2	paper	paper	NOUN
fueconorg-325	20	3	has	have	VERB
fueconorg-325	20	4	the	the	DET
fueconorg-325	20	5	aim	aim	NOUN
fueconorg-325	20	6	of	of	ADP
fueconorg-325	20	7	presenting	present	VERB
fueconorg-325	20	8	and	and	CCONJ
fueconorg-325	20	9	discussing	discuss	VERB
fueconorg-325	20	10	the	the	DET
fueconorg-325	20	11	estimating	estimate	VERB
fueconorg-325	20	12	methods	method	NOUN
fueconorg-325	20	13	and	and	CCONJ
fueconorg-325	20	14	the	the	DET
fueconorg-325	20	15	assumptions	assumption	NOUN
fueconorg-325	20	16	developed	develop	VERB
fueconorg-325	20	17	by	by	ADP
fueconorg-325	20	18	each	each	PRON
fueconorg-325	20	19	of	of	ADP
fueconorg-325	20	20	the	the	DET
fueconorg-325	20	21	approach	approach	NOUN
fueconorg-325	20	22	in	in	ADP
fueconorg-325	20	23	regard	regard	NOUN
fueconorg-325	20	24	to	to	ADP
fueconorg-325	20	25	dealing	deal	VERB
fueconorg-325	20	26	with	with	ADP
fueconorg-325	20	27	previous	previous	ADJ
fueconorg-325	20	28	problems	problem	NOUN
fueconorg-325	20	29	.	.	PUNCT
fueconorg-325	21	1	moreover	moreover	ADV
fueconorg-325	21	2	,	,	PUNCT
fueconorg-325	21	3	it	it	PRON
fueconorg-325	21	4	also	also	ADV
fueconorg-325	21	5	seeks	seek	VERB
fueconorg-325	21	6	to	to	PART
fueconorg-325	21	7	emphasize	emphasize	VERB
fueconorg-325	21	8	some	some	PRON
fueconorg-325	21	9	of	of	ADP
fueconorg-325	21	10	the	the	DET
fueconorg-325	21	11	points	point	NOUN
fueconorg-325	21	12	needing	need	VERB
fueconorg-325	21	13	to	to	PART
fueconorg-325	21	14	be	be	AUX
fueconorg-325	21	15	taken	take	VERB
fueconorg-325	21	16	into	into	ADP
fueconorg-325	21	17	account	account	NOUN
fueconorg-325	21	18	by	by	ADP
fueconorg-325	21	19	researches	research	NOUN
fueconorg-325	21	20	when	when	SCONJ
fueconorg-325	21	21	selecting	select	VERB
fueconorg-325	21	22	the	the	DET
fueconorg-325	21	23	most	most	ADV
fueconorg-325	21	24	suitable	suitable	ADJ
fueconorg-325	21	25	amongst	amongst	ADP
fueconorg-325	21	26	the	the	DET
fueconorg-325	21	27	research	research	NOUN
fueconorg-325	21	28	designs	design	NOUN
fueconorg-325	21	29	available	available	ADJ
fueconorg-325	21	30	.	.	PUNCT
fueconorg-325	22	1	this	this	DET
fueconorg-325	22	2	discussion	discussion	NOUN
fueconorg-325	22	3	is	be	AUX
fueconorg-325	22	4	centered	center	VERB
fueconorg-325	22	5	on	on	ADP
fueconorg-325	22	6	introducing	introduce	VERB
fueconorg-325	22	7	and	and	CCONJ
fueconorg-325	22	8	reviewing	review	VERB
fueconorg-325	22	9	the	the	DET
fueconorg-325	22	10	literature	literature	NOUN
fueconorg-325	22	11	in	in	ADP
fueconorg-325	22	12	terms	term	NOUN
fueconorg-325	22	13	of	of	ADP
fueconorg-325	22	14	how	how	SCONJ
fueconorg-325	22	15	each	each	DET
fueconorg-325	22	16	approach	approach	NOUN
fueconorg-325	22	17	has	have	AUX
fueconorg-325	22	18	developed	develop	VERB
fueconorg-325	22	19	and	and	CCONJ
fueconorg-325	22	20	is	be	AUX
fueconorg-325	22	21	assessed	assess	VERB
fueconorg-325	22	22	.	.	PUNCT
fueconorg-325	23	1	1	1	X
fueconorg-325	23	2	.	.	X
fueconorg-325	23	3	aggregate	aggregate	ADJ
fueconorg-325	23	4	accruals	accrual	NOUN
fueconorg-325	23	5	approach	approach	VERB
fueconorg-325	23	6	this	this	DET
fueconorg-325	23	7	method	method	NOUN
fueconorg-325	23	8	is	be	AUX
fueconorg-325	23	9	essentially	essentially	ADV
fueconorg-325	23	10	centered	center	VERB
fueconorg-325	23	11	on	on	ADP
fueconorg-325	23	12	two	two	NUM
fueconorg-325	23	13	assumptions	assumption	NOUN
fueconorg-325	23	14	,	,	PUNCT
fueconorg-325	23	15	the	the	DET
fueconorg-325	23	16	first	first	ADJ
fueconorg-325	23	17	of	of	ADP
fueconorg-325	23	18	which	which	PRON
fueconorg-325	23	19	is	be	AUX
fueconorg-325	23	20	concerned	concern	VERB
fueconorg-325	23	21	with	with	ADP
fueconorg-325	23	22	overcoming	overcome	VERB
fueconorg-325	23	23	the	the	DET
fueconorg-325	23	24	problem	problem	NOUN
fueconorg-325	23	25	that	that	PRON
fueconorg-325	23	26	arises	arise	VERB
fueconorg-325	23	27	from	from	ADP
fueconorg-325	23	28	techniques	technique	NOUN
fueconorg-325	23	29	that	that	PRON
fueconorg-325	23	30	managers	manager	NOUN
fueconorg-325	23	31	can	can	AUX
fueconorg-325	23	32	use	use	VERB
fueconorg-325	23	33	to	to	PART
fueconorg-325	23	34	alter	alter	VERB
fueconorg-325	23	35	reported	report	VERB
fueconorg-325	23	36	earnings	earning	NOUN
fueconorg-325	23	37	.	.	PUNCT
fueconorg-325	24	1	in	in	ADP
fueconorg-325	24	2	this	this	DET
fueconorg-325	24	3	way	way	NOUN
fueconorg-325	24	4	,	,	PUNCT
fueconorg-325	24	5	the	the	DET
fueconorg-325	24	6	assumption	assumption	NOUN
fueconorg-325	24	7	is	be	AUX
fueconorg-325	24	8	made	make	VERB
fueconorg-325	24	9	that	that	SCONJ
fueconorg-325	24	10	accruals	accrual	NOUN
fueconorg-325	24	11	give	give	VERB
fueconorg-325	24	12	management	management	NOUN
fueconorg-325	24	13	the	the	DET
fueconorg-325	24	14	ability	ability	NOUN
fueconorg-325	24	15	and	and	CCONJ
fueconorg-325	24	16	resources	resource	NOUN
fueconorg-325	24	17	to	to	PART
fueconorg-325	24	18	manage	manage	VERB
fueconorg-325	24	19	reported	report	VERB
fueconorg-325	24	20	earnings	earning	NOUN
fueconorg-325	24	21	in	in	ADP
fueconorg-325	24	22	comparison	comparison	NOUN
fueconorg-325	24	23	with	with	ADP
fueconorg-325	24	24	cash	cash	NOUN
fueconorg-325	24	25	earnings	earning	NOUN
fueconorg-325	24	26	,	,	PUNCT
fueconorg-325	24	27	which	which	PRON
fueconorg-325	24	28	are	be	AUX
fueconorg-325	24	29	less	less	ADV
fueconorg-325	24	30	likely	likely	ADJ
fueconorg-325	24	31	to	to	PART
fueconorg-325	24	32	be	be	AUX
fueconorg-325	24	33	managed	manage	VERB
fueconorg-325	24	34	owing	owe	VERB
fueconorg-325	24	35	to	to	ADP
fueconorg-325	24	36	the	the	DET
fueconorg-325	24	37	difficulties	difficulty	NOUN
fueconorg-325	24	38	associated	associate	VERB
fueconorg-325	24	39	with	with	ADP
fueconorg-325	24	40	their	their	PRON
fueconorg-325	24	41	manipulation	manipulation	NOUN
fueconorg-325	24	42	.	.	PUNCT
fueconorg-325	25	1	as	as	SCONJ
fueconorg-325	25	2	has	have	AUX
fueconorg-325	25	3	been	be	AUX
fueconorg-325	25	4	mentioned	mention	VERB
fueconorg-325	25	5	by	by	ADP
fueconorg-325	25	6	paul	paul	PROPN
fueconorg-325	25	7	m.	m.	PROPN
fueconorg-325	25	8	healy	healy	PROPN
fueconorg-325	25	9	(	(	PUNCT
fueconorg-325	25	10	1985	1985	NUM
fueconorg-325	25	11	)	)	PUNCT
fueconorg-325	25	12	,	,	PUNCT
fueconorg-325	25	13	managers	manager	NOUN
fueconorg-325	25	14	exercise	exercise	VERB
fueconorg-325	25	15	discretion	discretion	NOUN
fueconorg-325	25	16	over	over	ADP
fueconorg-325	25	17	discretionary	discretionary	ADJ
fueconorg-325	25	18	accrual	accrual	ADJ
fueconorg-325	25	19	only	only	ADV
fueconorg-325	25	20	.	.	PUNCT
fueconorg-325	26	1	the	the	DET
fueconorg-325	26	2	second	second	ADJ
fueconorg-325	26	3	assumption	assumption	NOUN
fueconorg-325	26	4	underpinning	underpin	VERB
fueconorg-325	26	5	this	this	DET
fueconorg-325	26	6	method	method	NOUN
fueconorg-325	26	7	is	be	AUX
fueconorg-325	26	8	that	that	PRON
fueconorg-325	26	9	total	total	VERB
fueconorg-325	26	10	an	an	DET
fueconorg-325	26	11	overview	overview	NOUN
fueconorg-325	26	12	of	of	ADP
fueconorg-325	26	13	earnings	earning	NOUN
fueconorg-325	26	14	management	management	NOUN
fueconorg-325	26	15	measurement	measurement	NOUN
fueconorg-325	26	16	approaches	approach	VERB
fueconorg-325	26	17	:	:	PUNCT
fueconorg-325	26	18	development	development	NOUN
fueconorg-325	26	19	and	and	CCONJ
fueconorg-325	26	20	evaluation	evaluation	NOUN
fueconorg-325	26	21			PUNCT
fueconorg-325	26	22	23	23	NUM
fueconorg-325	26	23	accruals	accrual	NOUN
fueconorg-325	26	24	are	be	AUX
fueconorg-325	26	25	elements	element	NOUN
fueconorg-325	26	26	of	of	ADP
fueconorg-325	26	27	non	non	ADJ
fueconorg-325	26	28	-	-	ADJ
fueconorg-325	26	29	discretionary	discretionary	ADJ
fueconorg-325	26	30	and	and	CCONJ
fueconorg-325	26	31	discretionary	discretionary	ADJ
fueconorg-325	26	32	,	,	PUNCT
fueconorg-325	26	33	the	the	DET
fueconorg-325	26	34	former	former	ADJ
fueconorg-325	26	35	of	of	ADP
fueconorg-325	26	36	which	which	PRON
fueconorg-325	26	37	represents	represent	VERB
fueconorg-325	26	38	the	the	DET
fueconorg-325	26	39	choices	choice	NOUN
fueconorg-325	26	40	made	make	VERB
fueconorg-325	26	41	by	by	ADP
fueconorg-325	26	42	the	the	DET
fueconorg-325	26	43	management	management	NOUN
fueconorg-325	26	44	to	to	PART
fueconorg-325	26	45	alter	alter	VERB
fueconorg-325	26	46	reported	report	VERB
fueconorg-325	26	47	earnings	earning	NOUN
fueconorg-325	26	48	.	.	PUNCT
fueconorg-325	27	1	accordingly	accordingly	ADV
fueconorg-325	27	2	,	,	PUNCT
fueconorg-325	27	3	the	the	DET
fueconorg-325	27	4	common	common	ADJ
fueconorg-325	27	5	starting	starting	NOUN
fueconorg-325	27	6	point	point	NOUN
fueconorg-325	27	7	for	for	ADP
fueconorg-325	27	8	the	the	DET
fueconorg-325	27	9	measurement	measurement	NOUN
fueconorg-325	27	10	of	of	ADP
fueconorg-325	27	11	earnings	earning	NOUN
fueconorg-325	27	12	management	management	NOUN
fueconorg-325	27	13	is	be	AUX
fueconorg-325	27	14	the	the	DET
fueconorg-325	27	15	calculation	calculation	NOUN
fueconorg-325	27	16	of	of	ADP
fueconorg-325	27	17	total	total	ADJ
fueconorg-325	27	18	accruals	accrual	NOUN
fueconorg-325	27	19	.	.	PUNCT
fueconorg-325	28	1	subsequently	subsequently	ADV
fueconorg-325	28	2	,	,	PUNCT
fueconorg-325	28	3	a	a	DET
fueconorg-325	28	4	certain	certain	ADJ
fueconorg-325	28	5	framework	framework	NOUN
fueconorg-325	28	6	is	be	AUX
fueconorg-325	28	7	utilised	utilise	VERB
fueconorg-325	28	8	for	for	ADP
fueconorg-325	28	9	the	the	DET
fueconorg-325	28	10	estimation	estimation	NOUN
fueconorg-325	28	11	of	of	ADP
fueconorg-325	28	12	the	the	DET
fueconorg-325	28	13	nondiscretionary	nondiscretionary	ADJ
fueconorg-325	28	14	element	element	NOUN
fueconorg-325	28	15	of	of	ADP
fueconorg-325	28	16	total	total	ADJ
fueconorg-325	28	17	accruals	accrual	NOUN
fueconorg-325	28	18	,	,	PUNCT
fueconorg-325	28	19	facilitating	facilitate	VERB
fueconorg-325	28	20	total	total	ADJ
fueconorg-325	28	21	accruals	accrual	NOUN
fueconorg-325	28	22	to	to	PART
fueconorg-325	28	23	be	be	AUX
fueconorg-325	28	24	decomposed	decompose	VERB
fueconorg-325	28	25	into	into	ADP
fueconorg-325	28	26	a	a	DET
fueconorg-325	28	27	non	non	ADJ
fueconorg-325	28	28	-	-	ADJ
fueconorg-325	28	29	discretionary	discretionary	ADJ
fueconorg-325	28	30	and	and	CCONJ
fueconorg-325	28	31	discretionary	discretionary	ADJ
fueconorg-325	28	32	component	component	NOUN
fueconorg-325	28	33	(	(	PUNCT
fueconorg-325	28	34	dechow	dechow	ADJ
fueconorg-325	28	35	,	,	PUNCT
fueconorg-325	28	36	sloan	sloan	PROPN
fueconorg-325	28	37	and	and	CCONJ
fueconorg-325	28	38	sweeney	sweeney	PROPN
fueconorg-325	28	39	,	,	PUNCT
fueconorg-325	28	40	1995	1995	NUM
fueconorg-325	28	41	)	)	PUNCT
fueconorg-325	28	42	.	.	PUNCT
fueconorg-325	29	1	in	in	ADP
fueconorg-325	29	2	an	an	DET
fueconorg-325	29	3	attempt	attempt	NOUN
fueconorg-325	29	4	to	to	PART
fueconorg-325	29	5	break	break	VERB
fueconorg-325	29	6	down	down	ADP
fueconorg-325	29	7	total	total	ADJ
fueconorg-325	29	8	accruals	accrual	NOUN
fueconorg-325	29	9	into	into	ADP
fueconorg-325	29	10	discretionary	discretionary	ADJ
fueconorg-325	29	11	accrual	accrual	ADJ
fueconorg-325	29	12	and	and	CCONJ
fueconorg-325	29	13	non	non	ADJ
fueconorg-325	29	14	-	-	ADJ
fueconorg-325	29	15	discretionary	discretionary	ADJ
fueconorg-325	29	16	accrual	accrual	ADJ
fueconorg-325	29	17	elements	element	NOUN
fueconorg-325	29	18	,	,	PUNCT
fueconorg-325	29	19	a	a	DET
fueconorg-325	29	20	number	number	NOUN
fueconorg-325	29	21	of	of	ADP
fueconorg-325	29	22	different	different	ADJ
fueconorg-325	29	23	models	model	NOUN
fueconorg-325	29	24	have	have	AUX
fueconorg-325	29	25	been	be	AUX
fueconorg-325	29	26	devised	devise	VERB
fueconorg-325	29	27	by	by	ADP
fueconorg-325	29	28	researchers	researcher	NOUN
fueconorg-325	29	29	,	,	PUNCT
fueconorg-325	29	30	ranging	range	VERB
fueconorg-325	29	31	from	from	ADP
fueconorg-325	29	32	the	the	DET
fueconorg-325	29	33	more	more	ADV
fueconorg-325	29	34	simple	simple	ADJ
fueconorg-325	29	35	ones	one	NOUN
fueconorg-325	29	36	in	in	ADP
fueconorg-325	29	37	which	which	PRON
fueconorg-325	29	38	total	total	ADJ
fueconorg-325	29	39	accruals	accrual	NOUN
fueconorg-325	29	40	are	be	AUX
fueconorg-325	29	41	utilized	utilize	VERB
fueconorg-325	29	42	as	as	ADP
fueconorg-325	29	43	an	an	DET
fueconorg-325	29	44	alternative	alternative	NOUN
fueconorg-325	29	45	for	for	ADP
fueconorg-325	29	46	discretionary	discretionary	ADJ
fueconorg-325	29	47	accruals	accrual	NOUN
fueconorg-325	29	48	,	,	PUNCT
fueconorg-325	29	49	and	and	CCONJ
fueconorg-325	29	50	subsequently	subsequently	ADV
fueconorg-325	29	51	spanning	span	VERB
fueconorg-325	29	52	to	to	ADP
fueconorg-325	29	53	the	the	DET
fueconorg-325	29	54	more	more	ADV
fueconorg-325	29	55	complex	complex	ADJ
fueconorg-325	29	56	,	,	PUNCT
fueconorg-325	29	57	where	where	SCONJ
fueconorg-325	29	58	regression	regression	NOUN
fueconorg-325	29	59	analysis	analysis	NOUN
fueconorg-325	29	60	is	be	AUX
fueconorg-325	29	61	utilized	utilize	VERB
fueconorg-325	29	62	in	in	ADP
fueconorg-325	29	63	order	order	NOUN
fueconorg-325	29	64	to	to	PART
fueconorg-325	29	65	do	do	AUX
fueconorg-325	29	66	so	so	ADV
fueconorg-325	29	67	.	.	PUNCT
fueconorg-325	30	1	the	the	DET
fueconorg-325	30	2	literature	literature	PROPN
fueconorg-325	30	3	review	review	NOUN
fueconorg-325	30	4	of	of	ADP
fueconorg-325	30	5	the	the	DET
fueconorg-325	30	6	models	model	NOUN
fueconorg-325	30	7	adopted	adopt	VERB
fueconorg-325	30	8	most	most	ADV
fueconorg-325	30	9	commonly	commonly	ADV
fueconorg-325	30	10	will	will	AUX
fueconorg-325	30	11	be	be	AUX
fueconorg-325	30	12	discussed	discuss	VERB
fueconorg-325	30	13	in	in	ADP
fueconorg-325	30	14	this	this	DET
fueconorg-325	30	15	subsection	subsection	NOUN
fueconorg-325	30	16	.	.	PUNCT
fueconorg-325	31	1	healy	healy	PROPN
fueconorg-325	31	2	(	(	PUNCT
fueconorg-325	31	3	1985	1985	NUM
fueconorg-325	31	4	)	)	PUNCT
fueconorg-325	31	5	the	the	DET
fueconorg-325	31	6	study	study	NOUN
fueconorg-325	31	7	of	of	ADP
fueconorg-325	31	8	healy	healy	PROPN
fueconorg-325	31	9	(	(	PUNCT
fueconorg-325	31	10	1985	1985	NUM
fueconorg-325	31	11	)	)	PUNCT
fueconorg-325	31	12	is	be	AUX
fueconorg-325	31	13	the	the	DET
fueconorg-325	31	14	first	first	ADJ
fueconorg-325	31	15	to	to	PART
fueconorg-325	31	16	have	have	AUX
fueconorg-325	31	17	presented	present	VERB
fueconorg-325	31	18	total	total	ADJ
fueconorg-325	31	19	accruals	accrual	NOUN
fueconorg-325	31	20	as	as	ADP
fueconorg-325	31	21	a	a	DET
fueconorg-325	31	22	measure	measure	NOUN
fueconorg-325	31	23	for	for	ADP
fueconorg-325	31	24	earnings	earning	NOUN
fueconorg-325	31	25	management	management	NOUN
fueconorg-325	31	26	.	.	PUNCT
fueconorg-325	32	1	through	through	ADP
fueconorg-325	32	2	this	this	DET
fueconorg-325	32	3	study	study	NOUN
fueconorg-325	32	4	,	,	PUNCT
fueconorg-325	32	5	he	he	PRON
fueconorg-325	32	6	suggests	suggest	VERB
fueconorg-325	32	7	that	that	SCONJ
fueconorg-325	32	8	total	total	ADJ
fueconorg-325	32	9	accruals	accrual	NOUN
fueconorg-325	32	10	encompass	encompass	VERB
fueconorg-325	32	11	nondiscretionary	nondiscretionary	ADJ
fueconorg-325	32	12	and	and	CCONJ
fueconorg-325	32	13	discretionary	discretionary	ADJ
fueconorg-325	32	14	accrual	accrual	ADJ
fueconorg-325	32	15	aspects	aspect	NOUN
fueconorg-325	32	16	,	,	PUNCT
fueconorg-325	32	17	but	but	CCONJ
fueconorg-325	32	18	ultimately	ultimately	ADV
fueconorg-325	32	19	does	do	AUX
fueconorg-325	32	20	not	not	PART
fueconorg-325	32	21	provide	provide	VERB
fueconorg-325	32	22	a	a	DET
fueconorg-325	32	23	distinction	distinction	NOUN
fueconorg-325	32	24	between	between	ADP
fueconorg-325	32	25	discretionary	discretionary	ADJ
fueconorg-325	32	26	accruals	accrual	NOUN
fueconorg-325	32	27	and	and	CCONJ
fueconorg-325	32	28	non	non	ADJ
fueconorg-325	32	29	-	-	ADJ
fueconorg-325	32	30	discretionary	discretionary	ADJ
fueconorg-325	32	31	accruals	accrual	NOUN
fueconorg-325	32	32	;	;	PUNCT
fueconorg-325	32	33	rather	rather	ADV
fueconorg-325	32	34	,	,	PUNCT
fueconorg-325	32	35	the	the	DET
fueconorg-325	32	36	assumption	assumption	NOUN
fueconorg-325	32	37	is	be	AUX
fueconorg-325	32	38	made	make	VERB
fueconorg-325	32	39	that	that	SCONJ
fueconorg-325	32	40	total	total	ADJ
fueconorg-325	32	41	accruals	accrual	NOUN
fueconorg-325	32	42	are	be	AUX
fueconorg-325	32	43	equal	equal	ADJ
fueconorg-325	32	44	to	to	ADP
fueconorg-325	32	45	non	non	ADJ
fueconorg-325	32	46	-	-	ADJ
fueconorg-325	32	47	discretionary	discretionary	ADJ
fueconorg-325	32	48	accruals	accrual	NOUN
fueconorg-325	32	49	when	when	SCONJ
fueconorg-325	32	50	there	there	PRON
fueconorg-325	32	51	is	be	VERB
fueconorg-325	32	52	no	no	DET
fueconorg-325	32	53	presence	presence	NOUN
fueconorg-325	32	54	of	of	ADP
fueconorg-325	32	55	earnings	earning	NOUN
fueconorg-325	32	56	management	management	NOUN
fueconorg-325	32	57	.	.	PUNCT
fueconorg-325	33	1	this	this	PRON
fueconorg-325	33	2	suggests	suggest	VERB
fueconorg-325	33	3	that	that	SCONJ
fueconorg-325	33	4	total	total	ADJ
fueconorg-325	33	5	accruals	accrual	NOUN
fueconorg-325	33	6	are	be	AUX
fueconorg-325	33	7	equal	equal	ADJ
fueconorg-325	33	8	to	to	ADP
fueconorg-325	33	9	nondiscretionary	nondiscretionary	ADJ
fueconorg-325	33	10	accruals	accrual	NOUN
fueconorg-325	33	11	,	,	PUNCT
fueconorg-325	33	12	with	with	ADP
fueconorg-325	33	13	both	both	PRON
fueconorg-325	33	14	representing	represent	VERB
fueconorg-325	33	15	earnings	earning	NOUN
fueconorg-325	33	16	prior	prior	ADV
fueconorg-325	33	17	to	to	ADP
fueconorg-325	33	18	the	the	DET
fueconorg-325	33	19	impact	impact	NOUN
fueconorg-325	33	20	of	of	ADP
fueconorg-325	33	21	earnings	earning	NOUN
fueconorg-325	33	22	management	management	NOUN
fueconorg-325	33	23	during	during	ADP
fueconorg-325	33	24	the	the	DET
fueconorg-325	33	25	period	period	NOUN
fueconorg-325	33	26	of	of	ADP
fueconorg-325	33	27	estimation	estimation	NOUN
fueconorg-325	33	28	,	,	PUNCT
fueconorg-325	33	29	which	which	PRON
fueconorg-325	33	30	may	may	AUX
fueconorg-325	33	31	be	be	AUX
fueconorg-325	33	32	presented	present	VERB
fueconorg-325	33	33	symbolically	symbolically	ADV
fueconorg-325	33	34	as	as	SCONJ
fueconorg-325	33	35	highlighted	highlight	VERB
fueconorg-325	33	36	below	below	ADV
fueconorg-325	33	37	:	:	PUNCT
fueconorg-325	33	38	∑	∑	PROPN
fueconorg-325	33	39	nda	nda	PROPN
fueconorg-325	33	40	:	:	PUNCT
fueconorg-325	33	41	estimating	estimate	VERB
fueconorg-325	33	42	discretionary	discretionary	ADJ
fueconorg-325	33	43	accruals	accrual	NOUN
fueconorg-325	33	44	for	for	ADP
fueconorg-325	33	45	the	the	DET
fueconorg-325	33	46	firm	firm	NOUN
fueconorg-325	33	47	i	i	PRON
fueconorg-325	33	48	in	in	ADP
fueconorg-325	33	49	a	a	DET
fueconorg-325	33	50	given	give	VERB
fueconorg-325	33	51	time	time	NOUN
fueconorg-325	33	52	t.	t.	PROPN
fueconorg-325	33	53	ta	ta	PROPN
fueconorg-325	33	54	:	:	PUNCT
fueconorg-325	33	55	total	total	ADJ
fueconorg-325	33	56	accruals	accrual	NOUN
fueconorg-325	33	57	,	,	PUNCT
fueconorg-325	33	58	defined	define	VERB
fueconorg-325	33	59	as	as	ADP
fueconorg-325	33	60	the	the	DET
fueconorg-325	33	61	difference	difference	NOUN
fueconorg-325	33	62	between	between	ADP
fueconorg-325	33	63	reported	report	VERB
fueconorg-325	33	64	earnings	earning	NOUN
fueconorg-325	33	65	and	and	CCONJ
fueconorg-325	33	66	operating	operate	VERB
fueconorg-325	33	67	cash	cash	NOUN
fueconorg-325	33	68	flows	flow	NOUN
fueconorg-325	33	69	.	.	PUNCT
fueconorg-325	34	1	t=	t=	PRON
fueconorg-325	34	2	1	1	NUM
fueconorg-325	34	3	,	,	PUNCT
fueconorg-325	34	4	2	2	NUM
fueconorg-325	34	5	…	…	NUM
fueconorg-325	34	6	.	.	PUNCT
fueconorg-325	35	1	t	t	PROPN
fueconorg-325	35	2	is	be	AUX
fueconorg-325	35	3	a	a	DET
fueconorg-325	35	4	year	year	NOUN
fueconorg-325	35	5	subscript	subscript	NOUN
fueconorg-325	35	6	for	for	ADP
fueconorg-325	35	7	the	the	DET
fueconorg-325	35	8	years	year	NOUN
fueconorg-325	35	9	included	include	VERB
fueconorg-325	35	10	in	in	ADP
fueconorg-325	35	11	the	the	DET
fueconorg-325	35	12	estimation	estimation	NOUN
fueconorg-325	35	13	period	period	NOUN
fueconorg-325	35	14	;	;	PUNCT
fueconorg-325	35	15	and	and	CCONJ
fueconorg-325	35	16			NOUN
fueconorg-325	35	17	=	=	SYM
fueconorg-325	35	18	a	a	DET
fueconorg-325	35	19	year	year	NOUN
fueconorg-325	35	20	subscript	subscript	NOUN
fueconorg-325	35	21	indicating	indicate	VERB
fueconorg-325	35	22	a	a	DET
fueconorg-325	35	23	year	year	NOUN
fueconorg-325	35	24	in	in	ADP
fueconorg-325	35	25	the	the	DET
fueconorg-325	35	26	event	event	NOUN
fueconorg-325	35	27	period	period	NOUN
fueconorg-325	35	28	.	.	PUNCT
fueconorg-325	36	1	deangelo	deangelo	PROPN
fueconorg-325	36	2	(	(	PUNCT
fueconorg-325	36	3	1986	1986	NUM
fueconorg-325	36	4	)	)	PUNCT
fueconorg-325	36	5	in	in	ADP
fueconorg-325	36	6	much	much	ADV
fueconorg-325	36	7	the	the	DET
fueconorg-325	36	8	same	same	ADJ
fueconorg-325	36	9	way	way	NOUN
fueconorg-325	36	10	as	as	ADP
fueconorg-325	36	11	healy	healy	PROPN
fueconorg-325	36	12	(	(	PUNCT
fueconorg-325	36	13	1985	1985	NUM
fueconorg-325	36	14	)	)	PUNCT
fueconorg-325	36	15	,	,	PUNCT
fueconorg-325	36	16	deangelo	deangelo	PROPN
fueconorg-325	36	17	(	(	PUNCT
fueconorg-325	36	18	1986	1986	NUM
fueconorg-325	36	19	)	)	PUNCT
fueconorg-325	36	20	implements	implement	VERB
fueconorg-325	36	21	total	total	ADJ
fueconorg-325	36	22	accruals	accrual	NOUN
fueconorg-325	36	23	as	as	ADP
fueconorg-325	36	24	a	a	DET
fueconorg-325	36	25	proxy	proxy	NOUN
fueconorg-325	36	26	for	for	ADP
fueconorg-325	36	27	earnings	earning	NOUN
fueconorg-325	36	28	management	management	NOUN
fueconorg-325	36	29	,	,	PUNCT
fueconorg-325	36	30	with	with	ADP
fueconorg-325	36	31	a	a	DET
fueconorg-325	36	32	definition	definition	NOUN
fueconorg-325	36	33	of	of	ADP
fueconorg-325	36	34	total	total	ADJ
fueconorg-325	36	35	accruals	accrual	NOUN
fueconorg-325	36	36	as	as	ADP
fueconorg-325	36	37	the	the	DET
fueconorg-325	36	38	difference	difference	NOUN
fueconorg-325	36	39	between	between	ADP
fueconorg-325	36	40	operating	operate	VERB
fueconorg-325	36	41	cash	cash	NOUN
fueconorg-325	36	42	flows	flow	NOUN
fueconorg-325	36	43	and	and	CCONJ
fueconorg-325	36	44	net	net	ADJ
fueconorg-325	36	45	income	income	NOUN
fueconorg-325	36	46	.	.	PUNCT
fueconorg-325	37	1	she	she	PRON
fueconorg-325	37	2	further	far	ADV
fueconorg-325	37	3	emphasizes	emphasize	VERB
fueconorg-325	37	4	that	that	SCONJ
fueconorg-325	37	5	ta	ta	PROPN
fueconorg-325	37	6	(	(	PUNCT
fueconorg-325	37	7	total	total	ADJ
fueconorg-325	37	8	accruals	accrual	NOUN
fueconorg-325	37	9	)	)	PUNCT
fueconorg-325	37	10	encompass	encompass	VERB
fueconorg-325	37	11	both	both	DET
fueconorg-325	37	12	nda	nda	PROPN
fueconorg-325	37	13	(	(	PUNCT
fueconorg-325	37	14	non	non	ADJ
fueconorg-325	37	15	-	-	ADJ
fueconorg-325	37	16	discretionary	discretionary	ADJ
fueconorg-325	37	17	)	)	PUNCT
fueconorg-325	37	18	and	and	CCONJ
fueconorg-325	37	19	da	da	ADJ
fueconorg-325	37	20	(	(	PUNCT
fueconorg-325	37	21	discretionary	discretionary	ADJ
fueconorg-325	37	22	)	)	PUNCT
fueconorg-325	37	23	elements	element	NOUN
fueconorg-325	37	24	.	.	PUNCT
fueconorg-325	38	1	in	in	ADP
fueconorg-325	38	2	contrast	contrast	NOUN
fueconorg-325	38	3	,	,	PUNCT
fueconorg-325	38	4	however	however	ADV
fueconorg-325	38	5	,	,	PUNCT
fueconorg-325	38	6	the	the	DET
fueconorg-325	38	7	model	model	NOUN
fueconorg-325	38	8	presented	present	VERB
fueconorg-325	38	9	by	by	ADP
fueconorg-325	38	10	healy	healy	PROPN
fueconorg-325	38	11	was	be	AUX
fueconorg-325	38	12	criticized	criticize	VERB
fueconorg-325	38	13	by	by	ADP
fueconorg-325	38	14	deangelo	deangelo	PROPN
fueconorg-325	38	15	in	in	ADP
fueconorg-325	38	16	the	the	DET
fueconorg-325	38	17	sense	sense	NOUN
fueconorg-325	38	18	that	that	SCONJ
fueconorg-325	38	19	,	,	PUNCT
fueconorg-325	38	20	if	if	SCONJ
fueconorg-325	38	21	nda	nda	PROPN
fueconorg-325	38	22	is	be	AUX
fueconorg-325	38	23	considered	consider	VERB
fueconorg-325	38	24	to	to	PART
fueconorg-325	38	25	be	be	AUX
fueconorg-325	38	26	too	too	ADV
fueconorg-325	38	27	large	large	ADJ
fueconorg-325	38	28	in	in	ADP
fueconorg-325	38	29	comparison	comparison	NOUN
fueconorg-325	38	30	to	to	ADP
fueconorg-325	38	31	ta	ta	PROPN
fueconorg-325	38	32	,	,	PUNCT
fueconorg-325	38	33	the	the	DET
fueconorg-325	38	34	latter	latter	ADJ
fueconorg-325	38	35	measure	measure	NOUN
fueconorg-325	38	36	would	would	AUX
fueconorg-325	38	37	then	then	ADV
fueconorg-325	38	38	be	be	AUX
fueconorg-325	38	39	considered	consider	VERB
fueconorg-325	38	40	a	a	DET
fueconorg-325	38	41	poor	poor	ADJ
fueconorg-325	38	42	alternative	alternative	NOUN
fueconorg-325	38	43	for	for	ADP
fueconorg-325	38	44	the	the	DET
fueconorg-325	38	45	degree	degree	NOUN
fueconorg-325	38	46	of	of	ADP
fueconorg-325	38	47	earnings	earning	NOUN
fueconorg-325	38	48	management	management	NOUN
fueconorg-325	38	49	in	in	ADP
fueconorg-325	38	50	period	period	NOUN
fueconorg-325	38	51	t=1	t=1	ADV
fueconorg-325	38	52	,	,	PUNCT
fueconorg-325	38	53	and	and	CCONJ
fueconorg-325	38	54	thus	thus	ADV
fueconorg-325	38	55	,	,	PUNCT
fueconorg-325	38	56	for	for	ADP
fueconorg-325	38	57	her	her	PRON
fueconorg-325	38	58	research	research	NOUN
fueconorg-325	38	59	,	,	PUNCT
fueconorg-325	38	60	nda	nda	PROPN
fueconorg-325	38	61	may	may	AUX
fueconorg-325	38	62	be	be	AUX
fueconorg-325	38	63	considered	consider	VERB
fueconorg-325	38	64	too	too	ADV
fueconorg-325	38	65	significant	significant	ADJ
fueconorg-325	38	66	and	and	CCONJ
fueconorg-325	38	67	systematically	systematically	ADV
fueconorg-325	38	68	negative	negative	ADJ
fueconorg-325	38	69	for	for	ADP
fueconorg-325	38	70	a	a	DET
fueconorg-325	38	71	large	large	ADJ
fueconorg-325	38	72	number	number	NOUN
fueconorg-325	38	73	of	of	ADP
fueconorg-325	38	74	organizations	organization	NOUN
fueconorg-325	38	75	—	—	PUNCT
fueconorg-325	38	76	even	even	ADV
fueconorg-325	38	77	those	those	PRON
fueconorg-325	38	78	lacking	lack	VERB
fueconorg-325	38	79	in	in	ADP
fueconorg-325	38	80	systematic	systematic	ADJ
fueconorg-325	38	81	manipulation	manipulation	NOUN
fueconorg-325	38	82	.	.	PUNCT
fueconorg-325	39	1	in	in	ADP
fueconorg-325	39	2	this	this	DET
fueconorg-325	39	3	way	way	NOUN
fueconorg-325	39	4	,	,	PUNCT
fueconorg-325	39	5	an	an	DET
fueconorg-325	39	6	empirical	empirical	ADJ
fueconorg-325	39	7	observation	observation	NOUN
fueconorg-325	39	8	has	have	AUX
fueconorg-325	39	9	been	be	AUX
fueconorg-325	39	10	made	make	VERB
fueconorg-325	39	11	that	that	PRON
fueconorg-325	39	12	ta<0	ta<0	PROPN
fueconorg-325	39	13	has	have	VERB
fueconorg-325	39	14	the	the	DET
fueconorg-325	39	15	ability	ability	NOUN
fueconorg-325	39	16	to	to	PART
fueconorg-325	39	17	create	create	VERB
fueconorg-325	39	18	an	an	DET
fueconorg-325	39	19	erroneous	erroneous	ADJ
fueconorg-325	39	20	inference	inference	NOUN
fueconorg-325	39	21	that	that	PRON
fueconorg-325	39	22	management	management	NOUN
fueconorg-325	39	23	had	have	AUX
fueconorg-325	39	24	intentionally	intentionally	ADV
fueconorg-325	39	25	understated	understate	VERB
fueconorg-325	39	26	earnings	earning	NOUN
fueconorg-325	39	27	,	,	PUNCT
fueconorg-325	39	28	when	when	SCONJ
fueconorg-325	39	29	the	the	DET
fueconorg-325	39	30	more	more	ADV
fueconorg-325	39	31	precise	precise	ADJ
fueconorg-325	39	32	explanation	explanation	NOUN
fueconorg-325	39	33	is	be	AUX
fueconorg-325	39	34	that	that	SCONJ
fueconorg-325	39	35	total	total	ADJ
fueconorg-325	39	36	accruals	accrual	NOUN
fueconorg-325	39	37	commonly	commonly	ADV
fueconorg-325	39	38	comprise	comprise	VERB
fueconorg-325	39	39	a	a	DET
fueconorg-325	39	40	(	(	PUNCT
fueconorg-325	39	41	material	material	NOUN
fueconorg-325	39	42	)	)	PUNCT
fueconorg-325	39	43	negative	negative	ADJ
fueconorg-325	39	44	a.	a.	NOUN
fueconorg-325	39	45	marai	marai	PROPN
fueconorg-325	39	46	,	,	PUNCT
fueconorg-325	39	47	v.	v.	ADP
fueconorg-325	39	48	pavlović	pavlović	NOUN
fueconorg-325	39	49	24	24	NUM
fueconorg-325	39	50	non	non	ADJ
fueconorg-325	39	51	-	-	ADJ
fueconorg-325	39	52	discretionary	discretionary	ADJ
fueconorg-325	39	53	elements	element	NOUN
fueconorg-325	39	54	.	.	PUNCT
fueconorg-325	40	1	as	as	ADP
fueconorg-325	40	2	a	a	DET
fueconorg-325	40	3	substitute	substitute	NOUN
fueconorg-325	40	4	,	,	PUNCT
fueconorg-325	40	5	a	a	DET
fueconorg-325	40	6	non	non	ADJ
fueconorg-325	40	7	-	-	ADJ
fueconorg-325	40	8	zero	zero	NUM
fueconorg-325	40	9	benchmark	benchmark	NOUN
fueconorg-325	40	10	was	be	AUX
fueconorg-325	40	11	developed	develop	VERB
fueconorg-325	40	12	for	for	ADP
fueconorg-325	40	13	the	the	DET
fueconorg-325	40	14	''	''	PUNCT
fueconorg-325	40	15	normal	normal	ADJ
fueconorg-325	40	16	''	''	PUNCT
fueconorg-325	40	17	or	or	CCONJ
fueconorg-325	40	18	expected	expect	VERB
fueconorg-325	40	19	total	total	ADJ
fueconorg-325	40	20	accrual	accrual	ADJ
fueconorg-325	40	21	in	in	ADP
fueconorg-325	40	22	periods	period	NOUN
fueconorg-325	40	23	before	before	ADP
fueconorg-325	40	24	the	the	DET
fueconorg-325	40	25	management	management	NOUN
fueconorg-325	40	26	buyout	buyout	NOUN
fueconorg-325	40	27	.	.	PUNCT
fueconorg-325	41	1	for	for	ADP
fueconorg-325	41	2	this	this	DET
fueconorg-325	41	3	reason	reason	NOUN
fueconorg-325	41	4	,	,	PUNCT
fueconorg-325	41	5	the	the	DET
fueconorg-325	41	6	total	total	ADJ
fueconorg-325	41	7	accrual	accrual	ADJ
fueconorg-325	41	8	in	in	ADP
fueconorg-325	41	9	the	the	DET
fueconorg-325	41	10	immediately	immediately	ADV
fueconorg-325	41	11	prior	prior	ADJ
fueconorg-325	41	12	period	period	NOUN
fueconorg-325	41	13	is	be	AUX
fueconorg-325	41	14	taken	take	VERB
fueconorg-325	41	15	as	as	ADP
fueconorg-325	41	16	a	a	DET
fueconorg-325	41	17	benchmark	benchmark	NOUN
fueconorg-325	41	18	for	for	ADP
fueconorg-325	41	19	what	what	PRON
fueconorg-325	41	20	the	the	DET
fueconorg-325	41	21	current	current	ADJ
fueconorg-325	41	22	accrual	accrual	NOUN
fueconorg-325	41	23	would	would	AUX
fueconorg-325	41	24	be	be	AUX
fueconorg-325	41	25	without	without	ADP
fueconorg-325	41	26	income	income	NOUN
fueconorg-325	41	27	manipulation	manipulation	NOUN
fueconorg-325	41	28	.	.	PUNCT
fueconorg-325	42	1	more	more	ADV
fueconorg-325	42	2	specifically	specifically	ADV
fueconorg-325	42	3	,	,	PUNCT
fueconorg-325	42	4	deangelo	deangelo	PROPN
fueconorg-325	42	5	(	(	PUNCT
fueconorg-325	42	6	1986	1986	NUM
fueconorg-325	42	7	)	)	PUNCT
fueconorg-325	42	8	examined	examine	VERB
fueconorg-325	42	9	whether	whether	SCONJ
fueconorg-325	42	10	or	or	CCONJ
fueconorg-325	42	11	not	not	PART
fueconorg-325	42	12	the	the	DET
fueconorg-325	42	13	'	'	PUNCT
fueconorg-325	42	14	abnormal	abnormal	ADJ
fueconorg-325	42	15	'	'	PUNCT
fueconorg-325	42	16	total	total	ADJ
fueconorg-325	42	17	accrual	accrual	ADJ
fueconorg-325	42	18	's	's	PART
fueconorg-325	42	19	average	average	ADJ
fueconorg-325	42	20	value	value	NOUN
fueconorg-325	42	21	is	be	AUX
fueconorg-325	42	22	notably	notably	ADV
fueconorg-325	42	23	negative	negative	ADJ
fueconorg-325	42	24	for	for	ADP
fueconorg-325	42	25	the	the	DET
fueconorg-325	42	26	sample	sample	NOUN
fueconorg-325	42	27	firms	firm	NOUN
fueconorg-325	42	28	in	in	ADP
fueconorg-325	42	29	periods	period	NOUN
fueconorg-325	42	30	before	before	ADP
fueconorg-325	42	31	the	the	DET
fueconorg-325	42	32	buyout	buyout	NOUN
fueconorg-325	42	33	(	(	PUNCT
fueconorg-325	42	34	jones	jones	PROPN
fueconorg-325	42	35	,	,	PUNCT
fueconorg-325	42	36	1991	1991	NUM
fueconorg-325	42	37	)	)	PUNCT
fueconorg-325	42	38	.	.	PUNCT
fueconorg-325	43	1	this	this	DET
fueconorg-325	43	2	particular	particular	ADJ
fueconorg-325	43	3	average	average	NOUN
fueconorg-325	43	4	is	be	AUX
fueconorg-325	43	5	calculated	calculate	VERB
fueconorg-325	43	6	as	as	ADP
fueconorg-325	43	7	described	describe	VERB
fueconorg-325	43	8	as	as	ADP
fueconorg-325	43	9	follows	follow	VERB
fueconorg-325	43	10	:	:	PUNCT
fueconorg-325	43	11	(	(	PUNCT
fueconorg-325	43	12	)	)	PUNCT
fueconorg-325	43	13	(	(	PUNCT
fueconorg-325	43	14	)	)	PUNCT
fueconorg-325	43	15	(	(	PUNCT
fueconorg-325	43	16	)	)	PUNCT
fueconorg-325	43	17	.	.	PUNCT
fueconorg-325	44	1	this	this	DET
fueconorg-325	44	2	model	model	NOUN
fueconorg-325	44	3	and	and	CCONJ
fueconorg-325	44	4	the	the	DET
fueconorg-325	44	5	implications	implication	NOUN
fueconorg-325	44	6	of	of	ADP
fueconorg-325	44	7	such	such	ADJ
fueconorg-325	44	8	are	be	AUX
fueconorg-325	44	9	interpreted	interpret	VERB
fueconorg-325	44	10	by	by	ADP
fueconorg-325	44	11	deangelo	deangelo	PROPN
fueconorg-325	44	12	as	as	ADP
fueconorg-325	44	13	proof	proof	NOUN
fueconorg-325	44	14	of	of	ADP
fueconorg-325	44	15	a	a	DET
fueconorg-325	44	16	systematic	systematic	ADJ
fueconorg-325	44	17	earnings	earning	NOUN
fueconorg-325	44	18	understatement	understatement	NOUN
fueconorg-325	44	19	.	.	PUNCT
fueconorg-325	45	1	such	such	DET
fueconorg-325	45	2	a	a	DET
fueconorg-325	45	3	view	view	NOUN
fueconorg-325	45	4	relies	rely	VERB
fueconorg-325	45	5	on	on	ADP
fueconorg-325	45	6	the	the	DET
fueconorg-325	45	7	assumption	assumption	NOUN
fueconorg-325	45	8	that	that	SCONJ
fueconorg-325	45	9	the	the	DET
fueconorg-325	45	10	general	general	ADJ
fueconorg-325	45	11	change	change	NOUN
fueconorg-325	45	12	in	in	ADP
fueconorg-325	45	13	non	non	ADJ
fueconorg-325	45	14	-	-	ADJ
fueconorg-325	45	15	discretionary	discretionary	ADJ
fueconorg-325	45	16	accruals	accrual	NOUN
fueconorg-325	45	17	(	(	PUNCT
fueconorg-325	45	18	)	)	PUNCT
fueconorg-325	45	19	is	be	AUX
fueconorg-325	45	20	approximately	approximately	ADV
fueconorg-325	45	21	zero	zero	NUM
fueconorg-325	45	22	,	,	PUNCT
fueconorg-325	45	23	where	where	SCONJ
fueconorg-325	45	24	a	a	DET
fueconorg-325	45	25	notable	notable	ADJ
fueconorg-325	45	26	average	average	ADJ
fueconorg-325	45	27	decrease	decrease	NOUN
fueconorg-325	45	28	in	in	ADP
fueconorg-325	45	29	total	total	ADJ
fueconorg-325	45	30	accruals	accrual	NOUN
fueconorg-325	45	31	(	(	PUNCT
fueconorg-325	45	32	)	)	PUNCT
fueconorg-325	45	33	mainly	mainly	ADV
fueconorg-325	45	34	represents	represent	VERB
fueconorg-325	45	35	a	a	DET
fueconorg-325	45	36	notable	notable	ADJ
fueconorg-325	45	37	average	average	ADJ
fueconorg-325	45	38	decrease	decrease	NOUN
fueconorg-325	45	39	in	in	ADP
fueconorg-325	45	40	discretionary	discretionary	ADJ
fueconorg-325	45	41	accruals	accrual	NOUN
fueconorg-325	45	42	(	(	PUNCT
fueconorg-325	45	43	)	)	PUNCT
fueconorg-325	45	44	.	.	PUNCT
fueconorg-325	46	1	jones	jones	PROPN
fueconorg-325	46	2	(	(	PUNCT
fueconorg-325	46	3	1991	1991	NUM
fueconorg-325	46	4	)	)	PUNCT
fueconorg-325	46	5	the	the	DET
fueconorg-325	46	6	study	study	NOUN
fueconorg-325	46	7	by	by	ADP
fueconorg-325	46	8	jones	jones	PROPN
fueconorg-325	46	9	is	be	AUX
fueconorg-325	46	10	the	the	DET
fueconorg-325	46	11	first	first	ADJ
fueconorg-325	46	12	to	to	PART
fueconorg-325	46	13	have	have	AUX
fueconorg-325	46	14	presented	present	VERB
fueconorg-325	46	15	the	the	DET
fueconorg-325	46	16	model	model	NOUN
fueconorg-325	46	17	where	where	SCONJ
fueconorg-325	46	18	total	total	ADJ
fueconorg-325	46	19	accrual	accrual	ADJ
fueconorg-325	46	20	changes	change	NOUN
fueconorg-325	46	21	may	may	AUX
fueconorg-325	46	22	be	be	AUX
fueconorg-325	46	23	predicted	predict	VERB
fueconorg-325	46	24	through	through	ADP
fueconorg-325	46	25	the	the	DET
fueconorg-325	46	26	use	use	NOUN
fueconorg-325	46	27	of	of	ADP
fueconorg-325	46	28	explanatory	explanatory	ADJ
fueconorg-325	46	29	variables	variable	NOUN
fueconorg-325	46	30	.	.	PUNCT
fueconorg-325	47	1	it	it	PRON
fueconorg-325	47	2	has	have	AUX
fueconorg-325	47	3	been	be	AUX
fueconorg-325	47	4	observed	observe	VERB
fueconorg-325	47	5	that	that	SCONJ
fueconorg-325	47	6	total	total	ADJ
fueconorg-325	47	7	accrual	accrual	ADJ
fueconorg-325	47	8	changes	change	NOUN
fueconorg-325	47	9	are	be	AUX
fueconorg-325	47	10	likely	likely	ADJ
fueconorg-325	47	11	to	to	PART
fueconorg-325	47	12	arise	arise	VERB
fueconorg-325	47	13	in	in	ADP
fueconorg-325	47	14	some	some	DET
fueconorg-325	47	15	way	way	NOUN
fueconorg-325	47	16	from	from	ADP
fueconorg-325	47	17	the	the	DET
fueconorg-325	47	18	organization	organization	NOUN
fueconorg-325	47	19	's	's	PART
fueconorg-325	47	20	economic	economic	ADJ
fueconorg-325	47	21	position	position	NOUN
fueconorg-325	47	22	(	(	PUNCT
fueconorg-325	47	23	non	non	ADJ
fueconorg-325	47	24	-	-	ADJ
fueconorg-325	47	25	discretionary	discretionary	ADJ
fueconorg-325	47	26	accruals	accrual	NOUN
fueconorg-325	47	27	)	)	PUNCT
fueconorg-325	47	28	,	,	PUNCT
fueconorg-325	47	29	meaning	mean	VERB
fueconorg-325	47	30	that	that	SCONJ
fueconorg-325	47	31	total	total	ADJ
fueconorg-325	47	32	accrual	accrual	ADJ
fueconorg-325	47	33	changes	change	NOUN
fueconorg-325	47	34	may	may	AUX
fueconorg-325	47	35	be	be	AUX
fueconorg-325	47	36	the	the	DET
fueconorg-325	47	37	outcome	outcome	NOUN
fueconorg-325	47	38	stemming	stem	VERB
fueconorg-325	47	39	from	from	ADP
fueconorg-325	47	40	earnings	earning	NOUN
fueconorg-325	47	41	without	without	ADP
fueconorg-325	47	42	manipulation	manipulation	NOUN
fueconorg-325	47	43	.	.	PUNCT
fueconorg-325	48	1	for	for	ADP
fueconorg-325	48	2	instance	instance	NOUN
fueconorg-325	48	3	,	,	PUNCT
fueconorg-325	48	4	if	if	SCONJ
fueconorg-325	48	5	non	non	ADJ
fueconorg-325	48	6	-	-	ADJ
fueconorg-325	48	7	discretionary	discretionary	ADJ
fueconorg-325	48	8	accruals	accrual	NOUN
fueconorg-325	48	9	are	be	AUX
fueconorg-325	48	10	a	a	DET
fueconorg-325	48	11	function	function	NOUN
fueconorg-325	48	12	of	of	ADP
fueconorg-325	48	13	revenue	revenue	NOUN
fueconorg-325	48	14	,	,	PUNCT
fueconorg-325	48	15	the	the	DET
fueconorg-325	48	16	negative	negative	ADJ
fueconorg-325	48	17	changes	change	NOUN
fueconorg-325	48	18	witnessed	witness	VERB
fueconorg-325	48	19	through	through	ADP
fueconorg-325	48	20	the	the	DET
fueconorg-325	48	21	accruals	accrual	NOUN
fueconorg-325	48	22	may	may	AUX
fueconorg-325	48	23	be	be	AUX
fueconorg-325	48	24	owing	owe	VERB
fueconorg-325	48	25	to	to	ADP
fueconorg-325	48	26	the	the	DET
fueconorg-325	48	27	non	non	ADJ
fueconorg-325	48	28	-	-	ADJ
fueconorg-325	48	29	discretionary	discretionary	ADJ
fueconorg-325	48	30	changes	change	NOUN
fueconorg-325	48	31	as	as	SCONJ
fueconorg-325	48	32	opposed	oppose	VERB
fueconorg-325	48	33	to	to	ADP
fueconorg-325	48	34	the	the	DET
fueconorg-325	48	35	discretionary	discretionary	ADJ
fueconorg-325	48	36	accruals	accrual	NOUN
fueconorg-325	48	37	.	.	PUNCT
fueconorg-325	49	1	in	in	ADP
fueconorg-325	49	2	contrast	contrast	NOUN
fueconorg-325	49	3	,	,	PUNCT
fueconorg-325	49	4	the	the	DET
fueconorg-325	49	5	researcher	researcher	NOUN
fueconorg-325	49	6	also	also	ADV
fueconorg-325	49	7	takes	take	VERB
fueconorg-325	49	8	into	into	ADP
fueconorg-325	49	9	account	account	NOUN
fueconorg-325	49	10	the	the	DET
fueconorg-325	49	11	fact	fact	NOUN
fueconorg-325	49	12	that	that	SCONJ
fueconorg-325	49	13	total	total	ADJ
fueconorg-325	49	14	accrual	accrual	ADJ
fueconorg-325	49	15	changes	change	NOUN
fueconorg-325	49	16	may	may	AUX
fueconorg-325	49	17	result	result	VERB
fueconorg-325	49	18	from	from	ADP
fueconorg-325	49	19	discretionary	discretionary	ADJ
fueconorg-325	49	20	accrual	accrual	ADJ
fueconorg-325	49	21	changes	change	NOUN
fueconorg-325	49	22	;	;	PUNCT
fueconorg-325	49	23	in	in	ADP
fueconorg-325	49	24	this	this	DET
fueconorg-325	49	25	instance	instance	NOUN
fueconorg-325	49	26	,	,	PUNCT
fueconorg-325	49	27	this	this	PRON
fueconorg-325	49	28	is	be	AUX
fueconorg-325	49	29	earnings	earning	NOUN
fueconorg-325	49	30	management	management	NOUN
fueconorg-325	49	31	.	.	PUNCT
fueconorg-325	50	1	accordingly	accordingly	ADV
fueconorg-325	50	2	,	,	PUNCT
fueconorg-325	50	3	in	in	ADP
fueconorg-325	50	4	an	an	DET
fueconorg-325	50	5	attempt	attempt	NOUN
fueconorg-325	50	6	to	to	PART
fueconorg-325	50	7	control	control	VERB
fueconorg-325	50	8	the	the	DET
fueconorg-325	50	9	impacts	impact	NOUN
fueconorg-325	50	10	of	of	ADP
fueconorg-325	50	11	economic	economic	ADJ
fueconorg-325	50	12	circumstances	circumstance	NOUN
fueconorg-325	50	13	in	in	ADP
fueconorg-325	50	14	regard	regard	NOUN
fueconorg-325	50	15	to	to	ADP
fueconorg-325	50	16	total	total	ADJ
fueconorg-325	50	17	accruals	accrual	NOUN
fueconorg-325	50	18	—	—	PUNCT
fueconorg-325	50	19	otherwise	otherwise	ADV
fueconorg-325	50	20	stated	state	VERB
fueconorg-325	50	21	the	the	DET
fueconorg-325	50	22	non	non	ADJ
fueconorg-325	50	23	-	-	ADJ
fueconorg-325	50	24	discretionary	discretionary	ADJ
fueconorg-325	50	25	accrual	accrual	ADJ
fueconorg-325	50	26	changes	change	NOUN
fueconorg-325	50	27	in	in	ADP
fueconorg-325	50	28	total	total	ADJ
fueconorg-325	50	29	accruals	accrual	NOUN
fueconorg-325	50	30	—	—	PUNCT
fueconorg-325	50	31	the	the	DET
fueconorg-325	50	32	expectation	expectation	NOUN
fueconorg-325	50	33	model	model	NOUN
fueconorg-325	50	34	detailed	detail	VERB
fueconorg-325	50	35	below	below	ADV
fueconorg-325	50	36	may	may	AUX
fueconorg-325	50	37	be	be	AUX
fueconorg-325	50	38	utilised	utilise	VERB
fueconorg-325	50	39	.	.	PUNCT
fueconorg-325	51	1	[	[	X
fueconorg-325	51	2	]	]	X
fueconorg-325	51	3	[	[	PUNCT
fueconorg-325	51	4	]	]	X
fueconorg-325	51	5	[	[	PUNCT
fueconorg-325	51	6	]	]	X
fueconorg-325	51	7	total	total	ADJ
fueconorg-325	51	8	accruals	accrual	NOUN
fueconorg-325	51	9	=	=	SYM
fueconorg-325	51	10	non	non	ADJ
fueconorg-325	51	11	-	-	ADJ
fueconorg-325	51	12	discretionary	discretionary	ADJ
fueconorg-325	51	13	accruals	accrual	NOUN
fueconorg-325	51	14	+	+	CCONJ
fueconorg-325	51	15	discretionary	discretionary	ADJ
fueconorg-325	51	16	accruals	accrual	NOUN
fueconorg-325	51	17	where	where	SCONJ
fueconorg-325	51	18	:	:	PUNCT
fueconorg-325	51	19	=	=	SYM
fueconorg-325	51	20	total	total	ADJ
fueconorg-325	51	21	accruals	accrual	NOUN
fueconorg-325	51	22	in	in	ADP
fueconorg-325	51	23	year	year	NOUN
fueconorg-325	51	24	t	t	PROPN
fueconorg-325	51	25	for	for	ADP
fueconorg-325	51	26	firm	firm	ADJ
fueconorg-325	51	27	i	i	NOUN
fueconorg-325	51	28	;	;	PUNCT
fueconorg-325	51	29	=	=	NUM
fueconorg-325	51	30	revenues	revenue	NOUN
fueconorg-325	51	31	in	in	ADP
fueconorg-325	51	32	year	year	NOUN
fueconorg-325	51	33	t	t	PROPN
fueconorg-325	51	34	less	less	ADJ
fueconorg-325	51	35	revenues	revenue	NOUN
fueconorg-325	51	36	in	in	ADP
fueconorg-325	51	37	year	year	NOUN
fueconorg-325	51	38	t-1	t-1	PROPN
fueconorg-325	51	39	for	for	ADP
fueconorg-325	51	40	firm	firm	ADJ
fueconorg-325	51	41	i	i	NOUN
fueconorg-325	51	42	;	;	PUNCT
fueconorg-325	51	43	=	=	SYM
fueconorg-325	51	44	gross	gross	ADJ
fueconorg-325	51	45	property	property	NOUN
fueconorg-325	51	46	,	,	PUNCT
fueconorg-325	51	47	plant	plant	NOUN
fueconorg-325	51	48	,	,	PUNCT
fueconorg-325	51	49	and	and	CCONJ
fueconorg-325	51	50	equipment	equipment	NOUN
fueconorg-325	51	51	in	in	ADP
fueconorg-325	51	52	year	year	NOUN
fueconorg-325	51	53	t	t	PROPN
fueconorg-325	51	54	for	for	ADP
fueconorg-325	51	55	firm	firm	ADJ
fueconorg-325	51	56	i	i	NOUN
fueconorg-325	51	57	;	;	PUNCT
fueconorg-325	51	58	=	=	SYM
fueconorg-325	51	59	error	error	NOUN
fueconorg-325	51	60	term	term	NOUN
fueconorg-325	51	61	in	in	ADP
fueconorg-325	51	62	year	year	NOUN
fueconorg-325	51	63	t	t	PROPN
fueconorg-325	51	64	for	for	ADP
fueconorg-325	51	65	firm	firm	PROPN
fueconorg-325	51	66	i	i	PRON
fueconorg-325	51	67	;	;	PUNCT
fueconorg-325	51	68	i	i	NOUN
fueconorg-325	51	69	=	=	NOUN
fueconorg-325	51	70	1	1	NUM
fueconorg-325	51	71	…	…	NUM
fueconorg-325	51	72	.	.	PUNCT
fueconorg-325	52	1	n	n	CCONJ
fueconorg-325	52	2	,	,	PUNCT
fueconorg-325	52	3	firm	firm	ADJ
fueconorg-325	52	4	index	index	NOUN
fueconorg-325	52	5	;	;	PUNCT
fueconorg-325	52	6	t=	t=	PROPN
fueconorg-325	52	7	1	1	NUM
fueconorg-325	52	8	…	…	SYM
fueconorg-325	52	9	ti	ti	NOUN
fueconorg-325	52	10	,	,	PUNCT
fueconorg-325	52	11	year	year	NOUN
fueconorg-325	52	12	index	index	NOUN
fueconorg-325	52	13	for	for	ADP
fueconorg-325	52	14	the	the	DET
fueconorg-325	52	15	years	year	NOUN
fueconorg-325	52	16	included	include	VERB
fueconorg-325	52	17	in	in	ADP
fueconorg-325	52	18	the	the	DET
fueconorg-325	52	19	estimation	estimation	NOUN
fueconorg-325	52	20	period	period	NOUN
fueconorg-325	52	21	for	for	ADP
fueconorg-325	52	22	firm	firm	ADJ
fueconorg-325	52	23	i	i	PRON
fueconorg-325	52	24	(	(	PUNCT
fueconorg-325	52	25	it	it	PRON
fueconorg-325	52	26	ranges	range	VERB
fueconorg-325	52	27	between	between	ADP
fueconorg-325	52	28	14	14	NUM
fueconorg-325	52	29	-	-	SYM
fueconorg-325	52	30	23	23	NUM
fueconorg-325	52	31	years	year	NOUN
fueconorg-325	52	32	)	)	PUNCT
fueconorg-325	52	33	.	.	PUNCT
fueconorg-325	53	1	as	as	SCONJ
fueconorg-325	53	2	can	can	AUX
fueconorg-325	53	3	be	be	AUX
fueconorg-325	53	4	seen	see	VERB
fueconorg-325	53	5	in	in	ADP
fueconorg-325	53	6	above	above	ADP
fueconorg-325	53	7	equation	equation	NOUN
fueconorg-325	53	8	,	,	PUNCT
fueconorg-325	53	9	the	the	DET
fueconorg-325	53	10	calculation	calculation	NOUN
fueconorg-325	53	11	of	of	ADP
fueconorg-325	53	12	total	total	ADJ
fueconorg-325	53	13	accruals	accrual	NOUN
fueconorg-325	53	14	may	may	AUX
fueconorg-325	53	15	be	be	AUX
fueconorg-325	53	16	performed	perform	VERB
fueconorg-325	53	17	as	as	ADP
fueconorg-325	53	18	following	follow	VERB
fueconorg-325	53	19	:	:	PUNCT
fueconorg-325	53	20	the	the	DET
fueconorg-325	53	21	change	change	NOUN
fueconorg-325	53	22	in	in	ADP
fueconorg-325	53	23	non	non	ADJ
fueconorg-325	53	24	-	-	ADJ
fueconorg-325	53	25	cash	cash	ADJ
fueconorg-325	53	26	working	work	VERB
fueconorg-325	53	27	capital	capital	NOUN
fueconorg-325	53	28	before	before	SCONJ
fueconorg-325	53	29	income	income	NOUN
fueconorg-325	53	30	taxes	taxis	NOUN
fueconorg-325	53	31	payable	payable	VERB
fueconorg-325	53	32	less	less	ADJ
fueconorg-325	53	33	total	total	ADJ
fueconorg-325	53	34	depreciation	depreciation	NOUN
fueconorg-325	53	35	expense	expense	NOUN
fueconorg-325	53	36	.	.	PUNCT
fueconorg-325	54	1	gross	gross	ADJ
fueconorg-325	54	2	property	property	NOUN
fueconorg-325	54	3	,	,	PUNCT
fueconorg-325	54	4	plant	plant	NOUN
fueconorg-325	54	5	,	,	PUNCT
fueconorg-325	54	6	and	and	CCONJ
fueconorg-325	54	7	equipment	equipment	NOUN
fueconorg-325	54	8	and	and	CCONJ
fueconorg-325	54	9	change	change	NOUN
fueconorg-325	54	10	in	in	ADP
fueconorg-325	54	11	revenues	revenue	NOUN
fueconorg-325	54	12	are	be	AUX
fueconorg-325	54	13	included	include	VERB
fueconorg-325	54	14	in	in	ADP
fueconorg-325	54	15	the	the	DET
fueconorg-325	54	16	expectations	expectation	NOUN
fueconorg-325	54	17	model	model	NOUN
fueconorg-325	54	18	to	to	PART
fueconorg-325	54	19	control	control	VERB
fueconorg-325	54	20	for	for	ADP
fueconorg-325	54	21	changes	change	NOUN
fueconorg-325	54	22	in	in	ADP
fueconorg-325	54	23	nondiscretionary	nondiscretionary	ADJ
fueconorg-325	54	24	accruals	accrual	NOUN
fueconorg-325	54	25	induced	induce	VERB
fueconorg-325	54	26	by	by	ADP
fueconorg-325	54	27	changing	change	VERB
fueconorg-325	54	28	conditions	condition	NOUN
fueconorg-325	54	29	.	.	PUNCT
fueconorg-325	55	1	revenues	revenue	NOUN
fueconorg-325	55	2	are	be	AUX
fueconorg-325	55	3	utilised	utilise	VERB
fueconorg-325	55	4	with	with	ADP
fueconorg-325	55	5	the	the	DET
fueconorg-325	55	6	aim	aim	NOUN
fueconorg-325	55	7	of	of	ADP
fueconorg-325	55	8	controlling	control	VERB
fueconorg-325	55	9	for	for	ADP
fueconorg-325	55	10	the	the	DET
fueconorg-325	55	11	organisation	organisation	NOUN
fueconorg-325	55	12	's	's	PART
fueconorg-325	55	13	economic	economic	ADJ
fueconorg-325	55	14	setting	setting	NOUN
fueconorg-325	55	15	owing	owe	VERB
fueconorg-325	55	16	to	to	ADP
fueconorg-325	55	17	the	the	DET
fueconorg-325	55	18	fact	fact	NOUN
fueconorg-325	55	19	that	that	SCONJ
fueconorg-325	55	20	they	they	PRON
fueconorg-325	55	21	are	be	AUX
fueconorg-325	55	22	an	an	DET
fueconorg-325	55	23	objective	objective	ADJ
fueconorg-325	55	24	measure	measure	NOUN
fueconorg-325	55	25	of	of	ADP
fueconorg-325	55	26	the	the	DET
fueconorg-325	55	27	an	an	DET
fueconorg-325	55	28	overview	overview	NOUN
fueconorg-325	55	29	of	of	ADP
fueconorg-325	55	30	earnings	earning	NOUN
fueconorg-325	55	31	management	management	NOUN
fueconorg-325	55	32	measurement	measurement	NOUN
fueconorg-325	55	33	approaches	approach	VERB
fueconorg-325	55	34	:	:	PUNCT
fueconorg-325	55	35	development	development	NOUN
fueconorg-325	55	36	and	and	CCONJ
fueconorg-325	55	37	evaluation	evaluation	NOUN
fueconorg-325	55	38			VERB
fueconorg-325	55	39	25	25	NUM
fueconorg-325	55	40	operations	operation	NOUN
fueconorg-325	55	41	of	of	ADP
fueconorg-325	55	42	the	the	DET
fueconorg-325	55	43	firm	firm	NOUN
fueconorg-325	55	44	prior	prior	ADV
fueconorg-325	55	45	to	to	ADP
fueconorg-325	55	46	the	the	DET
fueconorg-325	55	47	manipulations	manipulation	NOUN
fueconorg-325	55	48	induced	induce	VERB
fueconorg-325	55	49	by	by	ADP
fueconorg-325	55	50	management	management	NOUN
fueconorg-325	55	51	,	,	PUNCT
fueconorg-325	55	52	although	although	SCONJ
fueconorg-325	55	53	notably	notably	ADV
fueconorg-325	55	54	they	they	PRON
fueconorg-325	55	55	are	be	AUX
fueconorg-325	55	56	not	not	PART
fueconorg-325	55	57	entirely	entirely	ADV
fueconorg-325	55	58	exogenous	exogenous	ADJ
fueconorg-325	55	59	.	.	PUNCT
fueconorg-325	56	1	all	all	PRON
fueconorg-325	56	2	of	of	ADP
fueconorg-325	56	3	the	the	DET
fueconorg-325	56	4	elements	element	NOUN
fueconorg-325	56	5	encompassed	encompass	VERB
fueconorg-325	56	6	within	within	ADP
fueconorg-325	56	7	the	the	DET
fueconorg-325	56	8	accruals	accrual	NOUN
fueconorg-325	56	9	expectations	expectation	NOUN
fueconorg-325	56	10	model	model	NOUN
fueconorg-325	56	11	are	be	AUX
fueconorg-325	56	12	scaled	scale	VERB
fueconorg-325	56	13	by	by	ADP
fueconorg-325	56	14	lagged	lag	VERB
fueconorg-325	56	15	assets	asset	NOUN
fueconorg-325	56	16	in	in	ADP
fueconorg-325	56	17	order	order	NOUN
fueconorg-325	56	18	to	to	PART
fueconorg-325	56	19	decrease	decrease	VERB
fueconorg-325	56	20	heteroscedasticity	heteroscedasticity	NOUN
fueconorg-325	56	21	.	.	PUNCT
fueconorg-325	57	1	through	through	ADP
fueconorg-325	57	2	the	the	DET
fueconorg-325	57	3	utilisation	utilisation	NOUN
fueconorg-325	57	4	of	of	ADP
fueconorg-325	57	5	the	the	DET
fueconorg-325	57	6	longest	long	ADJ
fueconorg-325	57	7	time	time	NOUN
fueconorg-325	57	8	series	series	NOUN
fueconorg-325	57	9	of	of	ADP
fueconorg-325	57	10	observations	observation	NOUN
fueconorg-325	57	11	available	available	ADJ
fueconorg-325	57	12	before	before	ADP
fueconorg-325	57	13	year	year	NOUN
fueconorg-325	57	14	1	1	NUM
fueconorg-325	57	15	for	for	ADP
fueconorg-325	57	16	all	all	DET
fueconorg-325	57	17	firms	firm	NOUN
fueconorg-325	57	18	and	and	CCONJ
fueconorg-325	57	19	the	the	DET
fueconorg-325	57	20	ordinary	ordinary	ADJ
fueconorg-325	57	21	least	least	ADJ
fueconorg-325	57	22	squares	square	NOUN
fueconorg-325	57	23	,	,	PUNCT
fueconorg-325	57	24	the	the	DET
fueconorg-325	57	25	estimation	estimation	NOUN
fueconorg-325	57	26	was	be	AUX
fueconorg-325	57	27	made	make	VERB
fueconorg-325	57	28	by	by	ADP
fueconorg-325	57	29	jones	jones	PROPN
fueconorg-325	57	30	of	of	ADP
fueconorg-325	57	31	α1	α1	PROPN
fueconorg-325	57	32	,	,	PUNCT
fueconorg-325	57	33	b1	b1	NOUN
fueconorg-325	57	34	,	,	PUNCT
fueconorg-325	57	35	and	and	CCONJ
fueconorg-325	57	36	b2	b2	NOUN
fueconorg-325	57	37	;	;	PUNCT
fueconorg-325	57	38	of	of	ADP
fueconorg-325	57	39	αi	αi	NOUN
fueconorg-325	57	40	,	,	PUNCT
fueconorg-325	57	41	β1i	β1i	NOUN
fueconorg-325	57	42	,	,	PUNCT
fueconorg-325	57	43	and	and	CCONJ
fueconorg-325	57	44	β2i	β2i	NOUN
fueconorg-325	57	45	,	,	PUNCT
fueconorg-325	57	46	respectively	respectively	ADV
fueconorg-325	57	47	.	.	PUNCT
fueconorg-325	58	1	following	follow	VERB
fueconorg-325	58	2	the	the	DET
fueconorg-325	58	3	estimation	estimation	NOUN
fueconorg-325	58	4	of	of	ADP
fueconorg-325	58	5	the	the	DET
fueconorg-325	58	6	parameters	parameter	NOUN
fueconorg-325	58	7	outlined	outline	VERB
fueconorg-325	58	8	in	in	ADP
fueconorg-325	58	9	the	the	DET
fueconorg-325	58	10	equation	equation	NOUN
fueconorg-325	58	11	above	above	ADV
fueconorg-325	58	12	,	,	PUNCT
fueconorg-325	58	13	these	these	PRON
fueconorg-325	58	14	will	will	AUX
fueconorg-325	58	15	be	be	AUX
fueconorg-325	58	16	incorporated	incorporate	VERB
fueconorg-325	58	17	within	within	ADP
fueconorg-325	58	18	the	the	DET
fueconorg-325	58	19	following	follow	VERB
fueconorg-325	58	20	model	model	NOUN
fueconorg-325	58	21	with	with	ADP
fueconorg-325	58	22	the	the	DET
fueconorg-325	58	23	aim	aim	NOUN
fueconorg-325	58	24	of	of	ADP
fueconorg-325	58	25	assessing	assess	VERB
fueconorg-325	58	26	the	the	DET
fueconorg-325	58	27	prediction	prediction	NOUN
fueconorg-325	58	28	error	error	NOUN
fueconorg-325	58	29	in	in	ADP
fueconorg-325	58	30	the	the	DET
fueconorg-325	58	31	event	event	NOUN
fueconorg-325	58	32	period	period	NOUN
fueconorg-325	58	33	,	,	PUNCT
fueconorg-325	58	34	which	which	PRON
fueconorg-325	58	35	represents	represent	VERB
fueconorg-325	58	36	earnings	earning	NOUN
fueconorg-325	58	37	management	management	NOUN
fueconorg-325	58	38	in	in	ADP
fueconorg-325	58	39	the	the	DET
fueconorg-325	58	40	prediction	prediction	NOUN
fueconorg-325	58	41	(	(	PUNCT
fueconorg-325	58	42	event	event	NOUN
fueconorg-325	58	43	)	)	PUNCT
fueconorg-325	58	44	period	period	NOUN
fueconorg-325	58	45	.	.	PUNCT
fueconorg-325	59	1	in	in	ADP
fueconorg-325	59	2	line	line	NOUN
fueconorg-325	59	3	with	with	ADP
fueconorg-325	59	4	the	the	DET
fueconorg-325	59	5	assumption	assumption	NOUN
fueconorg-325	59	6	that	that	SCONJ
fueconorg-325	59	7	the	the	DET
fueconorg-325	59	8	link	link	NOUN
fueconorg-325	59	9	between	between	ADP
fueconorg-325	59	10	the	the	DET
fueconorg-325	59	11	explanatory	explanatory	ADJ
fueconorg-325	59	12	and	and	CCONJ
fueconorg-325	59	13	non	non	ADJ
fueconorg-325	59	14	-	-	ADJ
fueconorg-325	59	15	discretionary	discretionary	ADJ
fueconorg-325	59	16	accruals	accrual	NOUN
fueconorg-325	59	17	is	be	AUX
fueconorg-325	59	18	stationary	stationary	ADJ
fueconorg-325	59	19	,	,	PUNCT
fueconorg-325	59	20	the	the	DET
fueconorg-325	59	21	following	follow	VERB
fueconorg-325	59	22	outlines	outline	VERB
fueconorg-325	59	23	the	the	DET
fueconorg-325	59	24	prediction	prediction	NOUN
fueconorg-325	59	25	error	error	NOUN
fueconorg-325	59	26	:	:	PUNCT
fueconorg-325	59	27	(	(	PUNCT
fueconorg-325	59	28	*	*	PUNCT
fueconorg-325	60	1	+	+	PUNCT
fueconorg-325	60	2	*	*	PUNCT
fueconorg-325	60	3	+	+	PUNCT
fueconorg-325	60	4	*	*	PUNCT
fueconorg-325	60	5	+	+	ADJ
fueconorg-325	60	6	)	)	PUNCT
fueconorg-325	60	7	discretionary	discretionary	ADJ
fueconorg-325	60	8	accruals	accrual	NOUN
fueconorg-325	60	9	=	=	SYM
fueconorg-325	60	10	total	total	ADJ
fueconorg-325	60	11	accruals	accrual	NOUN
fueconorg-325	60	12	non	non	ADJ
fueconorg-325	60	13	-	-	ADJ
fueconorg-325	60	14	discretionary	discretionary	ADJ
fueconorg-325	60	15	accruals	accrual	NOUN
fueconorg-325	60	16	where	where	SCONJ
fueconorg-325	60	17	:	:	PUNCT
fueconorg-325	60	18	=	=	SYM
fueconorg-325	60	19	the	the	DET
fueconorg-325	60	20	prediction	prediction	NOUN
fueconorg-325	60	21	error	error	NOUN
fueconorg-325	60	22	.	.	PUNCT
fueconorg-325	61	1	the	the	DET
fueconorg-325	61	2	p	p	PROPN
fueconorg-325	61	3	=	=	PROPN
fueconorg-325	61	4	year	year	NOUN
fueconorg-325	61	5	index	index	NOUN
fueconorg-325	61	6	for	for	ADP
fueconorg-325	61	7	the	the	DET
fueconorg-325	61	8	years	year	NOUN
fueconorg-325	61	9	included	include	VERB
fueconorg-325	61	10	in	in	ADP
fueconorg-325	61	11	the	the	DET
fueconorg-325	61	12	prediction	prediction	NOUN
fueconorg-325	61	13	period	period	NOUN
fueconorg-325	61	14	.	.	PUNCT
fueconorg-325	62	1	the	the	DET
fueconorg-325	62	2	prediction	prediction	NOUN
fueconorg-325	62	3	error	error	NOUN
fueconorg-325	62	4	(	(	PUNCT
fueconorg-325	62	5	µip	µip	NOUN
fueconorg-325	62	6	)	)	PUNCT
fueconorg-325	62	7	signifies	signify	VERB
fueconorg-325	62	8	the	the	DET
fueconorg-325	62	9	degree	degree	NOUN
fueconorg-325	62	10	of	of	ADP
fueconorg-325	62	11	discretionary	discretionary	ADJ
fueconorg-325	62	12	accruals	accrual	NOUN
fueconorg-325	62	13	in	in	ADP
fueconorg-325	62	14	firm	firm	ADJ
fueconorg-325	62	15	i	i	PRON
fueconorg-325	62	16	at	at	ADP
fueconorg-325	62	17	time	time	NOUN
fueconorg-325	62	18	p	p	X
fueconorg-325	62	19	(	(	PUNCT
fueconorg-325	62	20	prediction	prediction	NOUN
fueconorg-325	62	21	period	period	NOUN
fueconorg-325	62	22	)	)	PUNCT
fueconorg-325	62	23	and	and	CCONJ
fueconorg-325	62	24	subsequently	subsequently	ADV
fueconorg-325	62	25	demonstrates	demonstrate	VERB
fueconorg-325	62	26	the	the	DET
fueconorg-325	62	27	earnings	earning	NOUN
fueconorg-325	62	28	management	management	NOUN
fueconorg-325	62	29	of	of	ADP
fueconorg-325	62	30	the	the	DET
fueconorg-325	62	31	firm	firm	NOUN
fueconorg-325	62	32	at	at	ADP
fueconorg-325	62	33	time	time	NOUN
fueconorg-325	62	34	p.	p.	PROPN
fueconorg-325	62	35	dechow	dechow	INTJ
fueconorg-325	62	36	et	et	PROPN
fueconorg-325	62	37	al	al	PROPN
fueconorg-325	62	38	.	.	PROPN
fueconorg-325	63	1	(	(	PUNCT
fueconorg-325	63	2	1995	1995	NUM
fueconorg-325	63	3	)	)	PUNCT
fueconorg-325	63	4	the	the	DET
fueconorg-325	63	5	overall	overall	ADJ
fueconorg-325	63	6	performance	performance	NOUN
fueconorg-325	63	7	of	of	ADP
fueconorg-325	63	8	previous	previous	ADJ
fueconorg-325	63	9	accruals	accrual	NOUN
fueconorg-325	63	10	-	-	PUNCT
fueconorg-325	63	11	based	base	VERB
fueconorg-325	63	12	models	model	NOUN
fueconorg-325	63	13	,	,	PUNCT
fueconorg-325	63	14	such	such	ADJ
fueconorg-325	63	15	as	as	ADP
fueconorg-325	63	16	those	those	PRON
fueconorg-325	63	17	by	by	ADP
fueconorg-325	63	18	healy	healy	PROPN
fueconorg-325	63	19	(	(	PUNCT
fueconorg-325	63	20	1995	1995	NUM
fueconorg-325	63	21	)	)	PUNCT
fueconorg-325	63	22	,	,	PUNCT
fueconorg-325	63	23	deangelo	deangelo	PROPN
fueconorg-325	63	24	(	(	PUNCT
fueconorg-325	63	25	1986	1986	NUM
fueconorg-325	63	26	)	)	PUNCT
fueconorg-325	63	27	,	,	PUNCT
fueconorg-325	63	28	dechow	dechow	ADJ
fueconorg-325	63	29	and	and	CCONJ
fueconorg-325	63	30	sloan	sloan	PROPN
fueconorg-325	63	31	(	(	PUNCT
fueconorg-325	63	32	1991	1991	NUM
fueconorg-325	63	33	)	)	PUNCT
fueconorg-325	63	34	and	and	CCONJ
fueconorg-325	63	35	jones	jones	PROPN
fueconorg-325	63	36	(	(	PUNCT
fueconorg-325	63	37	1991	1991	NUM
fueconorg-325	63	38	)	)	PUNCT
fueconorg-325	63	39	,	,	PUNCT
fueconorg-325	63	40	is	be	AUX
fueconorg-325	63	41	assessed	assess	VERB
fueconorg-325	63	42	by	by	ADP
fueconorg-325	63	43	dechow	dechow	ADJ
fueconorg-325	63	44	et	et	PROPN
fueconorg-325	63	45	al	al	PROPN
fueconorg-325	63	46	.	.	PROPN
fueconorg-325	64	1	(	(	PUNCT
fueconorg-325	64	2	1995	1995	NUM
fueconorg-325	64	3	)	)	PUNCT
fueconorg-325	64	4	with	with	ADP
fueconorg-325	64	5	the	the	DET
fueconorg-325	64	6	aim	aim	NOUN
fueconorg-325	64	7	of	of	ADP
fueconorg-325	64	8	drawing	draw	VERB
fueconorg-325	64	9	a	a	DET
fueconorg-325	64	10	comparison	comparison	NOUN
fueconorg-325	64	11	between	between	ADP
fueconorg-325	64	12	these	these	PRON
fueconorg-325	64	13	and	and	CCONJ
fueconorg-325	64	14	the	the	DET
fueconorg-325	64	15	new	new	ADJ
fueconorg-325	64	16	amended	amend	VERB
fueconorg-325	64	17	version	version	NOUN
fueconorg-325	64	18	by	by	ADP
fueconorg-325	64	19	jones	jones	PROPN
fueconorg-325	64	20	.	.	PUNCT
fueconorg-325	65	1	consideration	consideration	NOUN
fueconorg-325	65	2	is	be	AUX
fueconorg-325	65	3	directed	direct	VERB
fueconorg-325	65	4	towards	towards	ADP
fueconorg-325	65	5	the	the	PRON
fueconorg-325	65	6	as	as	SCONJ
fueconorg-325	65	7	can	can	AUX
fueconorg-325	65	8	be	be	AUX
fueconorg-325	65	9	seen	see	VERB
fueconorg-325	65	10	in	in	ADP
fueconorg-325	65	11	above	above	ADP
fueconorg-325	65	12	equation	equation	NOUN
fueconorg-325	65	13	modified	modify	VERB
fueconorg-325	65	14	version	version	NOUN
fueconorg-325	65	15	,	,	PUNCT
fueconorg-325	65	16	with	with	SCONJ
fueconorg-325	65	17	the	the	DET
fueconorg-325	65	18	view	view	NOUN
fueconorg-325	65	19	held	hold	VERB
fueconorg-325	65	20	that	that	SCONJ
fueconorg-325	65	21	the	the	DET
fueconorg-325	65	22	standard	standard	PROPN
fueconorg-325	65	23	jones	jones	PROPN
fueconorg-325	65	24	specification	specification	NOUN
fueconorg-325	65	25	may	may	AUX
fueconorg-325	65	26	be	be	AUX
fueconorg-325	65	27	taken	take	VERB
fueconorg-325	65	28	as	as	ADP
fueconorg-325	65	29	being	be	AUX
fueconorg-325	65	30	unable	unable	ADJ
fueconorg-325	65	31	to	to	PART
fueconorg-325	65	32	capture	capture	VERB
fueconorg-325	65	33	the	the	DET
fueconorg-325	65	34	effects	effect	NOUN
fueconorg-325	65	35	of	of	ADP
fueconorg-325	65	36	sales	sale	NOUN
fueconorg-325	65	37	-	-	PUNCT
fueconorg-325	65	38	based	base	VERB
fueconorg-325	65	39	manipulation	manipulation	NOUN
fueconorg-325	65	40	owing	owe	VERB
fueconorg-325	65	41	to	to	ADP
fueconorg-325	65	42	the	the	DET
fueconorg-325	65	43	fact	fact	NOUN
fueconorg-325	65	44	that	that	SCONJ
fueconorg-325	65	45	sales	sale	NOUN
fueconorg-325	65	46	changes	change	NOUN
fueconorg-325	65	47	are	be	AUX
fueconorg-325	65	48	recognised	recognise	VERB
fueconorg-325	65	49	as	as	ADP
fueconorg-325	65	50	giving	give	VERB
fueconorg-325	65	51	rise	rise	NOUN
fueconorg-325	65	52	to	to	ADP
fueconorg-325	65	53	non	non	ADJ
fueconorg-325	65	54	-	-	ADJ
fueconorg-325	65	55	discretionary	discretionary	ADJ
fueconorg-325	65	56	accruals	accrual	NOUN
fueconorg-325	65	57	.	.	PUNCT
fueconorg-325	66	1	accordingly	accordingly	ADV
fueconorg-325	66	2	,	,	PUNCT
fueconorg-325	66	3	the	the	DET
fueconorg-325	66	4	new	new	ADJ
fueconorg-325	66	5	version	version	NOUN
fueconorg-325	66	6	has	have	AUX
fueconorg-325	66	7	been	be	AUX
fueconorg-325	66	8	developed	develop	VERB
fueconorg-325	66	9	with	with	ADP
fueconorg-325	66	10	the	the	DET
fueconorg-325	66	11	aim	aim	NOUN
fueconorg-325	66	12	of	of	ADP
fueconorg-325	66	13	eradicating	eradicate	VERB
fueconorg-325	66	14	the	the	DET
fueconorg-325	66	15	conjectured	conjectured	ADJ
fueconorg-325	66	16	tendency	tendency	NOUN
fueconorg-325	66	17	of	of	ADP
fueconorg-325	66	18	the	the	DET
fueconorg-325	66	19	jones	jones	PROPN
fueconorg-325	66	20	model	model	PROPN
fueconorg-325	66	21	so	so	SCONJ
fueconorg-325	66	22	as	as	SCONJ
fueconorg-325	66	23	to	to	PART
fueconorg-325	66	24	ensure	ensure	VERB
fueconorg-325	66	25	the	the	DET
fueconorg-325	66	26	discretionary	discretionary	ADJ
fueconorg-325	66	27	accruals	accrual	NOUN
fueconorg-325	66	28	with	with	ADP
fueconorg-325	66	29	error	error	NOUN
fueconorg-325	66	30	can	can	AUX
fueconorg-325	66	31	be	be	AUX
fueconorg-325	66	32	measured	measure	VERB
fueconorg-325	66	33	when	when	SCONJ
fueconorg-325	66	34	discretion	discretion	NOUN
fueconorg-325	66	35	is	be	AUX
fueconorg-325	66	36	exercised	exercise	VERB
fueconorg-325	66	37	over	over	ADP
fueconorg-325	66	38	revenues	revenue	NOUN
fueconorg-325	66	39	.	.	PUNCT
fueconorg-325	67	1	in	in	ADP
fueconorg-325	67	2	the	the	DET
fueconorg-325	67	3	newer	new	ADJ
fueconorg-325	67	4	version	version	NOUN
fueconorg-325	67	5	,	,	PUNCT
fueconorg-325	67	6	non	non	ADJ
fueconorg-325	67	7	-	-	ADJ
fueconorg-325	67	8	discretionary	discretionary	ADJ
fueconorg-325	67	9	accruals	accrual	NOUN
fueconorg-325	67	10	are	be	AUX
fueconorg-325	67	11	predicted	predict	VERB
fueconorg-325	67	12	throughout	throughout	ADP
fueconorg-325	67	13	the	the	DET
fueconorg-325	67	14	period	period	NOUN
fueconorg-325	67	15	of	of	ADP
fueconorg-325	67	16	the	the	DET
fueconorg-325	67	17	event	event	NOUN
fueconorg-325	67	18	,	,	PUNCT
fueconorg-325	67	19	i.e.	i.e.	X
fueconorg-325	67	20	during	during	ADP
fueconorg-325	67	21	the	the	DET
fueconorg-325	67	22	times	time	NOUN
fueconorg-325	67	23	for	for	ADP
fueconorg-325	67	24	which	which	PRON
fueconorg-325	67	25	there	there	PRON
fueconorg-325	67	26	is	be	VERB
fueconorg-325	67	27	the	the	DET
fueconorg-325	67	28	hypothesis	hypothesis	NOUN
fueconorg-325	67	29	of	of	ADP
fueconorg-325	67	30	earnings	earning	NOUN
fueconorg-325	67	31	management	management	NOUN
fueconorg-325	67	32	,	,	PUNCT
fueconorg-325	67	33	as	as	ADP
fueconorg-325	67	34	following	follow	VERB
fueconorg-325	67	35	(	(	PUNCT
fueconorg-325	67	36	dechow	dechow	X
fueconorg-325	67	37	et	et	PROPN
fueconorg-325	67	38	al	al	PROPN
fueconorg-325	67	39	.	.	PROPN
fueconorg-325	67	40	,	,	PUNCT
fueconorg-325	67	41	1995	1995	NUM
fueconorg-325	67	42	)	)	PUNCT
fueconorg-325	67	43	:	:	PUNCT
fueconorg-325	67	44	(	(	PUNCT
fueconorg-325	67	45	)	)	PUNCT
fueconorg-325	67	46	(	(	PUNCT
fueconorg-325	67	47	)	)	PUNCT
fueconorg-325	67	48	(	(	PUNCT
fueconorg-325	67	49	)	)	PUNCT
fueconorg-325	67	50	where	where	SCONJ
fueconorg-325	67	51	:	:	PUNCT
fueconorg-325	67	52	=	=	SYM
fueconorg-325	67	53	net	net	ADJ
fueconorg-325	67	54	receivables	receivables	NOUN
fueconorg-325	67	55	in	in	ADP
fueconorg-325	67	56	year	year	NOUN
fueconorg-325	67	57	τ	τ	PROPN
fueconorg-325	67	58	less	less	ADJ
fueconorg-325	67	59	net	net	ADJ
fueconorg-325	67	60	receivables	receivables	NOUN
fueconorg-325	67	61	in	in	ADP
fueconorg-325	67	62	year	year	NOUN
fueconorg-325	67	63	τ-1	τ-1	PUNCT
fueconorg-325	67	64	scaled	scale	VERB
fueconorg-325	67	65	by	by	ADP
fueconorg-325	67	66	total	total	ADJ
fueconorg-325	67	67	assets	asset	NOUN
fueconorg-325	67	68	at	at	ADP
fueconorg-325	67	69	τ-1	τ-1	NOUN
fueconorg-325	67	70	.	.	PUNCT
fueconorg-325	68	1	the	the	DET
fueconorg-325	68	2	estimates	estimate	NOUN
fueconorg-325	68	3	of	of	ADP
fueconorg-325	68	4	α1	α1	PROPN
fueconorg-325	68	5	,	,	PUNCT
fueconorg-325	68	6	α2	α2	ADJ
fueconorg-325	68	7	,	,	PUNCT
fueconorg-325	68	8	α3	α3	NOUN
fueconorg-325	68	9	and	and	CCONJ
fueconorg-325	68	10	non	non	ADJ
fueconorg-325	68	11	-	-	ADJ
fueconorg-325	68	12	discretionary	discretionary	ADJ
fueconorg-325	68	13	accruals	accrual	NOUN
fueconorg-325	68	14	throughout	throughout	ADP
fueconorg-325	68	15	the	the	DET
fueconorg-325	68	16	period	period	NOUN
fueconorg-325	68	17	of	of	ADP
fueconorg-325	68	18	estimation	estimation	NOUN
fueconorg-325	68	19	(	(	PUNCT
fueconorg-325	68	20	during	during	ADP
fueconorg-325	68	21	which	which	PRON
fueconorg-325	68	22	there	there	PRON
fueconorg-325	68	23	is	be	VERB
fueconorg-325	68	24	no	no	DET
fueconorg-325	68	25	systematic	systematic	ADJ
fueconorg-325	68	26	earnings	earning	NOUN
fueconorg-325	68	27	management	management	NOUN
fueconorg-325	68	28	hypothesis	hypothesis	NOUN
fueconorg-325	68	29	)	)	PUNCT
fueconorg-325	68	30	are	be	AUX
fueconorg-325	68	31	those	those	PRON
fueconorg-325	68	32	gathered	gather	VERB
fueconorg-325	68	33	through	through	ADP
fueconorg-325	68	34	the	the	DET
fueconorg-325	68	35	original	original	ADJ
fueconorg-325	68	36	model	model	NOUN
fueconorg-325	68	37	presented	present	VERB
fueconorg-325	68	38	by	by	ADP
fueconorg-325	68	39	jones	jones	PROPN
fueconorg-325	68	40	.	.	PUNCT
fueconorg-325	69	1	the	the	DET
fueconorg-325	69	2	only	only	ADJ
fueconorg-325	69	3	change	change	NOUN
fueconorg-325	69	4	relative	relative	ADJ
fueconorg-325	69	5	to	to	ADP
fueconorg-325	69	6	the	the	DET
fueconorg-325	69	7	first	first	ADJ
fueconorg-325	69	8	model	model	NOUN
fueconorg-325	69	9	of	of	ADP
fueconorg-325	69	10	jones	jones	PROPN
fueconorg-325	69	11	is	be	AUX
fueconorg-325	69	12	that	that	SCONJ
fueconorg-325	69	13	revenue	revenue	NOUN
fueconorg-325	69	14	changes	change	NOUN
fueconorg-325	69	15	are	be	AUX
fueconorg-325	69	16	amended	amend	VERB
fueconorg-325	69	17	in	in	ADP
fueconorg-325	69	18	line	line	NOUN
fueconorg-325	69	19	with	with	ADP
fueconorg-325	69	20	the	the	DET
fueconorg-325	69	21	change	change	NOUN
fueconorg-325	69	22	in	in	ADP
fueconorg-325	69	23	receivables	receivables	NOUN
fueconorg-325	69	24	during	during	ADP
fueconorg-325	69	25	the	the	DET
fueconorg-325	69	26	period	period	NOUN
fueconorg-325	69	27	of	of	ADP
fueconorg-325	69	28	event	event	NOUN
fueconorg-325	69	29	.	.	PUNCT
fueconorg-325	70	1	the	the	DET
fueconorg-325	70	2	preliminary	preliminary	ADJ
fueconorg-325	70	3	model	model	NOUN
fueconorg-325	70	4	directly	directly	ADV
fueconorg-325	70	5	suggests	suggest	VERB
fueconorg-325	70	6	that	that	SCONJ
fueconorg-325	70	7	discretion	discretion	NOUN
fueconorg-325	70	8	is	be	AUX
fueconorg-325	70	9	not	not	PART
fueconorg-325	70	10	adopted	adopt	VERB
fueconorg-325	70	11	in	in	ADP
fueconorg-325	70	12	regard	regard	NOUN
fueconorg-325	70	13	to	to	ADP
fueconorg-325	70	14	revenue	revenue	NOUN
fueconorg-325	70	15	through	through	ADP
fueconorg-325	70	16	either	either	CCONJ
fueconorg-325	70	17	the	the	DET
fueconorg-325	70	18	event	event	NOUN
fueconorg-325	70	19	or	or	CCONJ
fueconorg-325	70	20	estimation	estimation	NOUN
fueconorg-325	70	21	period	period	NOUN
fueconorg-325	70	22	.	.	PUNCT
fueconorg-325	71	1	a.	a.	NOUN
fueconorg-325	71	2	marai	marai	PROPN
fueconorg-325	71	3	,	,	PUNCT
fueconorg-325	71	4	v.	v.	ADP
fueconorg-325	71	5	pavlović	pavlović	NOUN
fueconorg-325	71	6	26	26	NUM
fueconorg-325	71	7	the	the	DET
fueconorg-325	71	8	modified	modify	VERB
fueconorg-325	71	9	version	version	NOUN
fueconorg-325	71	10	makes	make	VERB
fueconorg-325	71	11	the	the	DET
fueconorg-325	71	12	direct	direct	ADJ
fueconorg-325	71	13	assumption	assumption	NOUN
fueconorg-325	71	14	that	that	SCONJ
fueconorg-325	71	15	all	all	DET
fueconorg-325	71	16	credit	credit	NOUN
fueconorg-325	71	17	sales	sale	NOUN
fueconorg-325	71	18	changes	change	NOUN
fueconorg-325	71	19	during	during	ADP
fueconorg-325	71	20	the	the	DET
fueconorg-325	71	21	event	event	NOUN
fueconorg-325	71	22	period	period	NOUN
fueconorg-325	71	23	are	be	AUX
fueconorg-325	71	24	an	an	DET
fueconorg-325	71	25	outcome	outcome	NOUN
fueconorg-325	71	26	of	of	ADP
fueconorg-325	71	27	earnings	earning	NOUN
fueconorg-325	71	28	management	management	NOUN
fueconorg-325	71	29	owing	owe	VERB
fueconorg-325	71	30	to	to	ADP
fueconorg-325	71	31	the	the	DET
fueconorg-325	71	32	fact	fact	NOUN
fueconorg-325	71	33	that	that	SCONJ
fueconorg-325	71	34	earnings	earning	NOUN
fueconorg-325	71	35	are	be	AUX
fueconorg-325	71	36	managed	manage	VERB
fueconorg-325	71	37	more	more	ADV
fueconorg-325	71	38	easily	easily	ADV
fueconorg-325	71	39	through	through	ADP
fueconorg-325	71	40	exercising	exercise	VERB
fueconorg-325	71	41	discretion	discretion	NOUN
fueconorg-325	71	42	over	over	ADP
fueconorg-325	71	43	the	the	DET
fueconorg-325	71	44	acknowledgment	acknowledgment	NOUN
fueconorg-325	71	45	of	of	ADP
fueconorg-325	71	46	credit	credit	NOUN
fueconorg-325	71	47	sales	sale	NOUN
fueconorg-325	71	48	revenue	revenue	NOUN
fueconorg-325	71	49	than	than	ADP
fueconorg-325	71	50	through	through	ADP
fueconorg-325	71	51	exercising	exercise	VERB
fueconorg-325	71	52	discretion	discretion	NOUN
fueconorg-325	71	53	over	over	ADP
fueconorg-325	71	54	the	the	DET
fueconorg-325	71	55	cash	cash	NOUN
fueconorg-325	71	56	sales	sale	NOUN
fueconorg-325	71	57	revenue	revenue	NOUN
fueconorg-325	71	58	.	.	PUNCT
fueconorg-325	72	1	if	if	SCONJ
fueconorg-325	72	2	such	such	ADJ
fueconorg-325	72	3	changes	change	NOUN
fueconorg-325	72	4	are	be	AUX
fueconorg-325	72	5	recognised	recognise	VERB
fueconorg-325	72	6	as	as	ADP
fueconorg-325	72	7	successful	successful	ADJ
fueconorg-325	72	8	,	,	PUNCT
fueconorg-325	72	9	the	the	DET
fueconorg-325	72	10	earnings	earning	NOUN
fueconorg-325	72	11	management	management	NOUN
fueconorg-325	72	12	predictions	prediction	NOUN
fueconorg-325	72	13	should	should	AUX
fueconorg-325	72	14	then	then	ADV
fueconorg-325	72	15	be	be	AUX
fueconorg-325	72	16	unbiased	unbiased	ADJ
fueconorg-325	72	17	in	in	ADP
fueconorg-325	72	18	the	the	DET
fueconorg-325	72	19	case	case	NOUN
fueconorg-325	72	20	of	of	ADP
fueconorg-325	72	21	those	those	DET
fueconorg-325	72	22	samples	sample	NOUN
fueconorg-325	72	23	where	where	SCONJ
fueconorg-325	72	24	earnings	earning	NOUN
fueconorg-325	72	25	management	management	NOUN
fueconorg-325	72	26	has	have	AUX
fueconorg-325	72	27	been	be	AUX
fueconorg-325	72	28	implemented	implement	VERB
fueconorg-325	72	29	through	through	ADP
fueconorg-325	72	30	revenue	revenue	NOUN
fueconorg-325	72	31	management	management	NOUN
fueconorg-325	72	32	.	.	PUNCT
fueconorg-325	73	1	peasnell	peasnell	PROPN
fueconorg-325	73	2	,	,	PUNCT
fueconorg-325	73	3	pope	pope	NOUN
fueconorg-325	73	4	and	and	CCONJ
fueconorg-325	73	5	young	young	ADJ
fueconorg-325	73	6	(	(	PUNCT
fueconorg-325	73	7	2000	2000	NUM
fueconorg-325	73	8	)	)	PUNCT
fueconorg-325	74	1	peasnell	peasnell	PROPN
fueconorg-325	74	2	et	et	PROPN
fueconorg-325	74	3	al	al	PROPN
fueconorg-325	74	4	.	.	PROPN
fueconorg-325	75	1	(	(	PUNCT
fueconorg-325	75	2	2000	2000	NUM
fueconorg-325	75	3	)	)	PUNCT
fueconorg-325	75	4	have	have	AUX
fueconorg-325	75	5	provided	provide	VERB
fueconorg-325	75	6	a	a	DET
fueconorg-325	75	7	different	different	ADJ
fueconorg-325	75	8	cross	cross	ADJ
fueconorg-325	75	9	-	-	ADJ
fueconorg-325	75	10	sectional	sectional	ADJ
fueconorg-325	75	11	model	model	NOUN
fueconorg-325	75	12	centred	centre	VERB
fueconorg-325	75	13	on	on	ADP
fueconorg-325	75	14	predicting	predict	VERB
fueconorg-325	75	15	unusual	unusual	ADJ
fueconorg-325	75	16	accruals	accrual	NOUN
fueconorg-325	75	17	,	,	PUNCT
fueconorg-325	75	18	referred	refer	VERB
fueconorg-325	75	19	to	to	ADP
fueconorg-325	75	20	as	as	ADP
fueconorg-325	75	21	the	the	DET
fueconorg-325	75	22	margin	margin	NOUN
fueconorg-325	75	23	model	model	NOUN
fueconorg-325	75	24	.	.	PUNCT
fueconorg-325	76	1	comparable	comparable	ADJ
fueconorg-325	76	2	to	to	ADP
fueconorg-325	76	3	the	the	DET
fueconorg-325	76	4	original	original	ADJ
fueconorg-325	76	5	model	model	NOUN
fueconorg-325	76	6	presented	present	VERB
fueconorg-325	76	7	by	by	ADP
fueconorg-325	76	8	jones	jones	PROPN
fueconorg-325	76	9	,	,	PUNCT
fueconorg-325	76	10	as	as	ADV
fueconorg-325	76	11	well	well	ADV
fueconorg-325	76	12	as	as	ADP
fueconorg-325	76	13	the	the	DET
fueconorg-325	76	14	modified	modify	VERB
fueconorg-325	76	15	version	version	NOUN
fueconorg-325	76	16	,	,	PUNCT
fueconorg-325	76	17	a	a	DET
fueconorg-325	76	18	two	two	NUM
fueconorg-325	76	19	-	-	PUNCT
fueconorg-325	76	20	stage	stage	NOUN
fueconorg-325	76	21	approach	approach	NOUN
fueconorg-325	76	22	is	be	AUX
fueconorg-325	76	23	utilised	utilise	VERB
fueconorg-325	76	24	in	in	ADP
fueconorg-325	76	25	order	order	NOUN
fueconorg-325	76	26	to	to	PART
fueconorg-325	76	27	predict	predict	VERB
fueconorg-325	76	28	unusual	unusual	ADJ
fueconorg-325	76	29	accruals	accrual	NOUN
fueconorg-325	76	30	.	.	PUNCT
fueconorg-325	77	1	the	the	DET
fueconorg-325	77	2	primary	primary	ADJ
fueconorg-325	77	3	phase	phase	NOUN
fueconorg-325	77	4	comprises	comprise	VERB
fueconorg-325	77	5	the	the	DET
fueconorg-325	77	6	regression	regression	NOUN
fueconorg-325	77	7	of	of	ADP
fueconorg-325	77	8	accounting	accounting	NOUN
fueconorg-325	77	9	accruals	accrual	NOUN
fueconorg-325	77	10	on	on	ADP
fueconorg-325	77	11	a	a	DET
fueconorg-325	77	12	course	course	NOUN
fueconorg-325	77	13	of	of	ADP
fueconorg-325	77	14	explanatory	explanatory	ADJ
fueconorg-325	77	15	variables	variable	NOUN
fueconorg-325	77	16	aimed	aim	VERB
fueconorg-325	77	17	to	to	PART
fueconorg-325	77	18	capture	capture	VERB
fueconorg-325	77	19	those	those	DET
fueconorg-325	77	20	accruals	accrual	NOUN
fueconorg-325	77	21	that	that	PRON
fueconorg-325	77	22	have	have	AUX
fueconorg-325	77	23	not	not	PART
fueconorg-325	77	24	been	be	AUX
fueconorg-325	77	25	managed	manage	VERB
fueconorg-325	77	26	.	.	PUNCT
fueconorg-325	78	1	unlike	unlike	ADP
fueconorg-325	78	2	the	the	DET
fueconorg-325	78	3	two	two	NUM
fueconorg-325	78	4	previous	previous	ADJ
fueconorg-325	78	5	models	model	NOUN
fueconorg-325	78	6	,	,	PUNCT
fueconorg-325	78	7	deferent	deferent	VERB
fueconorg-325	78	8	explanatory	explanatory	ADJ
fueconorg-325	78	9	variables	variable	NOUN
fueconorg-325	78	10	are	be	AUX
fueconorg-325	78	11	included	include	VERB
fueconorg-325	78	12	within	within	ADP
fueconorg-325	78	13	the	the	DET
fueconorg-325	78	14	first	first	ADJ
fueconorg-325	78	15	-	-	PUNCT
fueconorg-325	78	16	phase	phase	NOUN
fueconorg-325	78	17	regression	regression	NOUN
fueconorg-325	78	18	,	,	PUNCT
fueconorg-325	78	19	which	which	PRON
fueconorg-325	78	20	are	be	AUX
fueconorg-325	78	21	taken	take	VERB
fueconorg-325	78	22	from	from	ADP
fueconorg-325	78	23	a	a	DET
fueconorg-325	78	24	formal	formal	ADJ
fueconorg-325	78	25	framework	framework	NOUN
fueconorg-325	78	26	that	that	PRON
fueconorg-325	78	27	provides	provide	VERB
fueconorg-325	78	28	a	a	DET
fueconorg-325	78	29	link	link	NOUN
fueconorg-325	78	30	between	between	ADP
fueconorg-325	78	31	accruals	accrual	NOUN
fueconorg-325	78	32	,	,	PUNCT
fueconorg-325	78	33	earnings	earning	NOUN
fueconorg-325	78	34	and	and	CCONJ
fueconorg-325	78	35	sales	sale	NOUN
fueconorg-325	78	36	.	.	PUNCT
fueconorg-325	79	1	a	a	DET
fueconorg-325	79	2	further	further	ADJ
fueconorg-325	79	3	deferent	deferent	NOUN
fueconorg-325	79	4	from	from	ADP
fueconorg-325	79	5	other	other	ADJ
fueconorg-325	79	6	models	model	NOUN
fueconorg-325	79	7	is	be	AUX
fueconorg-325	79	8	the	the	DET
fueconorg-325	79	9	application	application	NOUN
fueconorg-325	79	10	of	of	ADP
fueconorg-325	79	11	wca	wca	NOUN
fueconorg-325	79	12	(	(	PUNCT
fueconorg-325	79	13	working	work	VERB
fueconorg-325	79	14	capital	capital	NOUN
fueconorg-325	79	15	accruals	accrual	NOUN
fueconorg-325	79	16	)	)	PUNCT
fueconorg-325	79	17	as	as	SCONJ
fueconorg-325	79	18	opposed	oppose	VERB
fueconorg-325	79	19	to	to	ADP
fueconorg-325	79	20	ta	ta	PROPN
fueconorg-325	79	21	(	(	PUNCT
fueconorg-325	79	22	total	total	ADJ
fueconorg-325	79	23	accruals	accrual	NOUN
fueconorg-325	79	24	)	)	PUNCT
fueconorg-325	79	25	,	,	PUNCT
fueconorg-325	79	26	as	as	ADV
fueconorg-325	79	27	well	well	ADV
fueconorg-325	79	28	as	as	ADP
fueconorg-325	79	29	the	the	DET
fueconorg-325	79	30	exclusion	exclusion	NOUN
fueconorg-325	79	31	of	of	ADP
fueconorg-325	79	32	depreciation	depreciation	NOUN
fueconorg-325	79	33	from	from	ADP
fueconorg-325	79	34	the	the	DET
fueconorg-325	79	35	margin	margin	NOUN
fueconorg-325	79	36	model	model	NOUN
fueconorg-325	79	37	.	.	PUNCT
fueconorg-325	80	1	as	as	SCONJ
fueconorg-325	80	2	has	have	AUX
fueconorg-325	80	3	been	be	AUX
fueconorg-325	80	4	discussed	discuss	VERB
fueconorg-325	80	5	through	through	ADP
fueconorg-325	80	6	the	the	DET
fueconorg-325	80	7	work	work	NOUN
fueconorg-325	80	8	of	of	ADP
fueconorg-325	80	9	(	(	PUNCT
fueconorg-325	80	10	peasnell	peasnell	PROPN
fueconorg-325	80	11	et	et	PROPN
fueconorg-325	80	12	al	al	PROPN
fueconorg-325	80	13	.	.	PROPN
fueconorg-325	80	14	,	,	PUNCT
fueconorg-325	80	15	2000	2000	NUM
fueconorg-325	80	16	)	)	PUNCT
fueconorg-325	80	17	,	,	PUNCT
fueconorg-325	80	18	the	the	DET
fueconorg-325	80	19	justification	justification	NOUN
fueconorg-325	80	20	behind	behind	ADP
fueconorg-325	80	21	the	the	DET
fueconorg-325	80	22	exclusion	exclusion	NOUN
fueconorg-325	80	23	of	of	ADP
fueconorg-325	80	24	depreciation	depreciation	NOUN
fueconorg-325	80	25	from	from	ADP
fueconorg-325	80	26	accruals	accrual	NOUN
fueconorg-325	80	27	measure	measure	NOUN
fueconorg-325	80	28	is	be	AUX
fueconorg-325	80	29	the	the	DET
fueconorg-325	80	30	fact	fact	NOUN
fueconorg-325	80	31	that	that	SCONJ
fueconorg-325	80	32	such	such	DET
fueconorg-325	80	33	an	an	DET
fueconorg-325	80	34	item	item	NOUN
fueconorg-325	80	35	is	be	AUX
fueconorg-325	80	36	an	an	DET
fueconorg-325	80	37	inadequate	inadequate	ADJ
fueconorg-325	80	38	instrument	instrument	NOUN
fueconorg-325	80	39	in	in	ADP
fueconorg-325	80	40	systematic	systematic	ADJ
fueconorg-325	80	41	earnings	earning	NOUN
fueconorg-325	80	42	management	management	NOUN
fueconorg-325	80	43	.	.	PUNCT
fueconorg-325	81	1	furthermore	furthermore	ADV
fueconorg-325	81	2	,	,	PUNCT
fueconorg-325	81	3	appropriate	appropriate	ADJ
fueconorg-325	81	4	tool	tool	NOUN
fueconorg-325	81	5	for	for	ADP
fueconorg-325	81	6	such	such	ADJ
fueconorg-325	81	7	estimation	estimation	NOUN
fueconorg-325	81	8	is	be	AUX
fueconorg-325	81	9	modelling	model	VERB
fueconorg-325	81	10	change	change	NOUN
fueconorg-325	81	11	in	in	ADP
fueconorg-325	81	12	working	work	VERB
fueconorg-325	81	13	capital	capital	NOUN
fueconorg-325	81	14	accruals	accrual	NOUN
fueconorg-325	81	15	through	through	ADP
fueconorg-325	81	16	three	three	NUM
fueconorg-325	81	17	key	key	ADJ
fueconorg-325	81	18	aspects	aspect	NOUN
fueconorg-325	81	19	,	,	PUNCT
fueconorg-325	81	20	namely	namely	ADV
fueconorg-325	81	21	creditors	creditor	NOUN
fueconorg-325	81	22	(	(	PUNCT
fueconorg-325	81	23	∆credit	∆credit	PROPN
fueconorg-325	81	24	)	)	PUNCT
fueconorg-325	81	25	,	,	PUNCT
fueconorg-325	81	26	debtors	debtor	NOUN
fueconorg-325	81	27	net	net	ADJ
fueconorg-325	81	28	of	of	ADP
fueconorg-325	81	29	bad	bad	ADJ
fueconorg-325	81	30	debt	debt	NOUN
fueconorg-325	81	31	allowance	allowance	NOUN
fueconorg-325	81	32	(	(	PUNCT
fueconorg-325	81	33	∆debt	∆debt	NOUN
fueconorg-325	81	34	)	)	PUNCT
fueconorg-325	81	35	and	and	CCONJ
fueconorg-325	81	36	stocks	stock	NOUN
fueconorg-325	81	37	(	(	PUNCT
fueconorg-325	81	38	∆stock	∆stock	NOUN
fueconorg-325	81	39	)	)	PUNCT
fueconorg-325	81	40	,	,	PUNCT
fueconorg-325	81	41	each	each	PRON
fueconorg-325	81	42	of	of	ADP
fueconorg-325	81	43	which	which	PRON
fueconorg-325	81	44	may	may	AUX
fueconorg-325	81	45	be	be	AUX
fueconorg-325	81	46	further	far	ADV
fueconorg-325	81	47	described	describe	VERB
fueconorg-325	81	48	below	below	ADV
fueconorg-325	81	49	(	(	PUNCT
fueconorg-325	81	50	peasnell	peasnell	PROPN
fueconorg-325	81	51	et	et	PROPN
fueconorg-325	81	52	al	al	PROPN
fueconorg-325	81	53	.	.	PROPN
fueconorg-325	81	54	,	,	PUNCT
fueconorg-325	81	55	2000	2000	NUM
fueconorg-325	81	56	):	):	PUNCT
fueconorg-325	81	57	∆stock	∆stock	NUM
fueconorg-325	81	58	=	=	PUNCT
fueconorg-325	81	59	pur	pur	NOUN
fueconorg-325	81	60			NOUN
fueconorg-325	81	61	cogs	cog	NOUN
fueconorg-325	81	62	(	(	PUNCT
fueconorg-325	81	63	1	1	NUM
fueconorg-325	81	64	)	)	PUNCT
fueconorg-325	81	65	∆debt	∆debt	NOUN
fueconorg-325	81	66	=	=	PUNCT
fueconorg-325	81	67	revc	revc	NOUN
fueconorg-325	81	68			PROPN
fueconorg-325	81	69	crc	crc	PROPN
fueconorg-325	81	70			PROPN
fueconorg-325	81	71	bde	bde	PROPN
fueconorg-325	81	72	(	(	PUNCT
fueconorg-325	81	73	2	2	NUM
fueconorg-325	81	74	)	)	PUNCT
fueconorg-325	81	75	∆credit	∆credit	NOUN
fueconorg-325	81	76	=	=	PUNCT
fueconorg-325	81	77	pur	pur	PROPN
fueconorg-325	81	78			PROPN
fueconorg-325	81	79	cps	cps	PROPN
fueconorg-325	81	80	(	(	PUNCT
fueconorg-325	81	81	3	3	NUM
fueconorg-325	81	82	)	)	PUNCT
fueconorg-325	81	83	where	where	SCONJ
fueconorg-325	81	84	pur	pur	NOUN
fueconorg-325	81	85	is	be	AUX
fueconorg-325	81	86	purchases	purchase	NOUN
fueconorg-325	81	87	of	of	ADP
fueconorg-325	81	88	materials	material	NOUN
fueconorg-325	81	89	,	,	PUNCT
fueconorg-325	81	90	cogs	cog	NOUN
fueconorg-325	81	91	is	be	AUX
fueconorg-325	81	92	cost	cost	VERB
fueconorg-325	81	93	of	of	ADP
fueconorg-325	81	94	finished	finish	VERB
fueconorg-325	81	95	goods	good	NOUN
fueconorg-325	81	96	sold	sell	VERB
fueconorg-325	81	97	,	,	PUNCT
fueconorg-325	81	98	revc	revc	NOUN
fueconorg-325	81	99	is	be	AUX
fueconorg-325	81	100	revenue	revenue	NOUN
fueconorg-325	81	101	from	from	ADP
fueconorg-325	81	102	credit	credit	NOUN
fueconorg-325	81	103	sales	sale	NOUN
fueconorg-325	81	104	,	,	PUNCT
fueconorg-325	81	105	crc	crc	NOUN
fueconorg-325	81	106	is	be	AUX
fueconorg-325	81	107	cash	cash	NOUN
fueconorg-325	81	108	received	receive	VERB
fueconorg-325	81	109	from	from	ADP
fueconorg-325	81	110	customers	customer	NOUN
fueconorg-325	81	111	,	,	PUNCT
fueconorg-325	81	112	bde	bde	PROPN
fueconorg-325	81	113	is	be	AUX
fueconorg-325	81	114	the	the	DET
fueconorg-325	81	115	bad	bad	ADJ
fueconorg-325	81	116	debt	debt	NOUN
fueconorg-325	81	117	expense	expense	NOUN
fueconorg-325	81	118	,	,	PUNCT
fueconorg-325	81	119	and	and	CCONJ
fueconorg-325	81	120	cps	cps	PROPN
fueconorg-325	81	121	is	be	AUX
fueconorg-325	81	122	cash	cash	NOUN
fueconorg-325	81	123	paid	pay	VERB
fueconorg-325	81	124	to	to	ADP
fueconorg-325	81	125	suppliers	supplier	NOUN
fueconorg-325	81	126	.	.	PUNCT
fueconorg-325	82	1	it	it	PRON
fueconorg-325	82	2	should	should	AUX
fueconorg-325	82	3	be	be	AUX
fueconorg-325	82	4	acknowledged	acknowledge	VERB
fueconorg-325	82	5	that	that	SCONJ
fueconorg-325	82	6	,	,	PUNCT
fueconorg-325	82	7	although	although	SCONJ
fueconorg-325	82	8	∆	∆	PROPN
fueconorg-325	82	9	stock	stock	NOUN
fueconorg-325	82	10	in	in	ADP
fueconorg-325	82	11	(	(	PUNCT
fueconorg-325	82	12	1	1	X
fueconorg-325	82	13	)	)	PUNCT
fueconorg-325	82	14	encompasses	encompass	VERB
fueconorg-325	82	15	inventories	inventory	NOUN
fueconorg-325	82	16	of	of	ADP
fueconorg-325	82	17	materials	material	NOUN
fueconorg-325	82	18	,	,	PUNCT
fueconorg-325	82	19	works	work	NOUN
fueconorg-325	82	20	-	-	PUNCT
fueconorg-325	82	21	in	in	ADP
fueconorg-325	82	22	-	-	PUNCT
fueconorg-325	82	23	progress	progress	NOUN
fueconorg-325	82	24	and	and	CCONJ
fueconorg-325	82	25	completed	complete	VERB
fueconorg-325	82	26	goods	good	NOUN
fueconorg-325	82	27	,	,	PUNCT
fueconorg-325	82	28	all	all	DET
fueconorg-325	82	29	intermediate	intermediate	ADJ
fueconorg-325	82	30	transfers	transfer	NOUN
fueconorg-325	82	31	between	between	ADP
fueconorg-325	82	32	such	such	ADJ
fueconorg-325	82	33	inventory	inventory	NOUN
fueconorg-325	82	34	categories	category	NOUN
fueconorg-325	82	35	involve	involve	VERB
fueconorg-325	82	36	the	the	DET
fueconorg-325	82	37	cancelling	cancelling	NOUN
fueconorg-325	82	38	of	of	ADP
fueconorg-325	82	39	entries	entry	NOUN
fueconorg-325	82	40	that	that	PRON
fueconorg-325	82	41	can	can	AUX
fueconorg-325	82	42	be	be	AUX
fueconorg-325	82	43	ignored	ignore	VERB
fueconorg-325	82	44	when	when	SCONJ
fueconorg-325	82	45	inventories	inventory	NOUN
fueconorg-325	82	46	are	be	AUX
fueconorg-325	82	47	aggregated	aggregate	VERB
fueconorg-325	82	48	.	.	PUNCT
fueconorg-325	83	1	the	the	DET
fueconorg-325	83	2	second	second	ADJ
fueconorg-325	83	3	aspect	aspect	NOUN
fueconorg-325	83	4	is	be	AUX
fueconorg-325	83	5	a	a	DET
fueconorg-325	83	6	modeling	modeling	ADJ
fueconorg-325	83	7	wca	wca	NOUN
fueconorg-325	83	8	,	,	PUNCT
fueconorg-325	83	9	as	as	SCONJ
fueconorg-325	83	10	shown	show	VERB
fueconorg-325	83	11	below	below	ADP
fueconorg-325	83	12	:	:	PUNCT
fueconorg-325	83	13	wca	wca	NOUN
fueconorg-325	83	14	=	=	SYM
fueconorg-325	83	15	(	(	PUNCT
fueconorg-325	83	16	∆stock=∆debt	∆stock=∆debt	PROPN
fueconorg-325	83	17	)	)	PUNCT
fueconorg-325	83	18	-∆credit	-∆credit	PUNCT
fueconorg-325	84	1	+	+	NOUN
fueconorg-325	84	2	other	other	ADJ
fueconorg-325	84	3	=	=	SYM
fueconorg-325	84	4	(	(	PUNCT
fueconorg-325	84	5	revc	revc	PROPN
fueconorg-325	84	6	cogs	cog	VERB
fueconorg-325	84	7			PROPN
fueconorg-325	84	8	bde	bde	PROPN
fueconorg-325	84	9	)	)	PUNCT
fueconorg-325	84	10	+	+	CCONJ
fueconorg-325	84	11	(	(	PUNCT
fueconorg-325	84	12	cps	cp	NOUN
fueconorg-325	84	13	crc	crc	PROPN
fueconorg-325	84	14	)	)	PUNCT
fueconorg-325	85	1	+	+	CCONJ
fueconorg-325	85	2	other	other	ADJ
fueconorg-325	85	3	=	=	NOUN
fueconorg-325	85	4	sm.revc	sm.revc	NOUN
fueconorg-325	85	5	–	–	PUNCT
fueconorg-325	85	6	cm.crc	cm.crc	PROPN
fueconorg-325	85	7	+	+	NOUN
fueconorg-325	85	8	other	other	ADJ
fueconorg-325	85	9	(	(	PUNCT
fueconorg-325	85	10	4	4	NUM
fueconorg-325	85	11	)	)	PUNCT
fueconorg-325	85	12	where	where	SCONJ
fueconorg-325	85	13	sm	sm	PROPN
fueconorg-325	85	14	equals	equal	VERB
fueconorg-325	85	15	the	the	DET
fueconorg-325	85	16	gross	gross	ADJ
fueconorg-325	85	17	margin	margin	NOUN
fueconorg-325	85	18	on	on	ADP
fueconorg-325	85	19	recorded	record	VERB
fueconorg-325	85	20	sales	sale	NOUN
fueconorg-325	85	21	,	,	PUNCT
fueconorg-325	85	22	cm	cm	PROPN
fueconorg-325	85	23	equals	equal	VERB
fueconorg-325	85	24	the	the	DET
fueconorg-325	85	25	gross	gross	ADJ
fueconorg-325	85	26	cash	cash	NOUN
fueconorg-325	85	27	contribution	contribution	NOUN
fueconorg-325	85	28	on	on	ADP
fueconorg-325	85	29	cash	cash	NOUN
fueconorg-325	85	30	collections	collection	NOUN
fueconorg-325	85	31	from	from	ADP
fueconorg-325	85	32	customers	customer	NOUN
fueconorg-325	85	33	,	,	PUNCT
fueconorg-325	85	34	and	and	CCONJ
fueconorg-325	85	35	other	other	ADJ
fueconorg-325	85	36	includes	include	VERB
fueconorg-325	85	37	all	all	DET
fueconorg-325	85	38	non	non	ADJ
fueconorg-325	85	39	-	-	ADJ
fueconorg-325	85	40	cash	cash	ADJ
fueconorg-325	85	41	current	current	ADJ
fueconorg-325	85	42	assets	asset	NOUN
fueconorg-325	85	43	besides	besides	SCONJ
fueconorg-325	85	44	stocks	stock	NOUN
fueconorg-325	85	45	and	and	CCONJ
fueconorg-325	85	46	trade	trade	NOUN
fueconorg-325	85	47	debtors	debtor	NOUN
fueconorg-325	85	48	,	,	PUNCT
fueconorg-325	85	49	and	and	CCONJ
fueconorg-325	85	50	all	all	DET
fueconorg-325	85	51	current	current	ADJ
fueconorg-325	85	52	liabilities	liability	NOUN
fueconorg-325	85	53	besides	besides	SCONJ
fueconorg-325	85	54	creditors	creditor	NOUN
fueconorg-325	85	55	.	.	PUNCT
fueconorg-325	86	1	the	the	DET
fueconorg-325	86	2	postulation	postulation	NOUN
fueconorg-325	86	3	is	be	AUX
fueconorg-325	86	4	made	make	VERB
fueconorg-325	86	5	that	that	SCONJ
fueconorg-325	86	6	other	other	ADJ
fueconorg-325	86	7	is	be	AUX
fueconorg-325	86	8	orthogonal	orthogonal	ADJ
fueconorg-325	86	9	to	to	ADP
fueconorg-325	86	10	revc	revc	NOUN
fueconorg-325	86	11	and	and	CCONJ
fueconorg-325	86	12	crc	crc	NOUN
fueconorg-325	86	13	in	in	ADP
fueconorg-325	86	14	equation	equation	NOUN
fueconorg-325	86	15	(	(	PUNCT
fueconorg-325	86	16	4	4	NUM
fueconorg-325	86	17	)	)	PUNCT
fueconorg-325	86	18	.	.	PUNCT
fueconorg-325	87	1	the	the	DET
fueconorg-325	87	2	aim	aim	NOUN
fueconorg-325	87	3	is	be	AUX
fueconorg-325	87	4	that	that	PRON
fueconorg-325	87	5	equation	equation	NOUN
fueconorg-325	87	6	(	(	PUNCT
fueconorg-325	87	7	4	4	X
fueconorg-325	87	8	)	)	PUNCT
fueconorg-325	87	9	establishes	establish	VERB
fueconorg-325	87	10	accrual	accrual	ADJ
fueconorg-325	87	11	recognition	recognition	NOUN
fueconorg-325	87	12	prior	prior	ADV
fueconorg-325	87	13	to	to	ADP
fueconorg-325	87	14	being	be	AUX
fueconorg-325	87	15	impacted	impact	VERB
fueconorg-325	87	16	through	through	ADP
fueconorg-325	87	17	earnings	earning	NOUN
fueconorg-325	87	18	management	management	NOUN
fueconorg-325	87	19	.	.	PUNCT
fueconorg-325	88	1	working	work	VERB
fueconorg-325	88	2	capital	capital	NOUN
fueconorg-325	88	3	is	be	AUX
fueconorg-325	88	4	communicated	communicate	VERB
fueconorg-325	88	5	as	as	ADP
fueconorg-325	88	6	the	the	DET
fueconorg-325	88	7	total	total	NOUN
fueconorg-325	88	8	of	of	ADP
fueconorg-325	88	9	two	two	NUM
fueconorg-325	88	10	contributory	contributory	NOUN
fueconorg-325	88	11	margins	margin	NOUN
fueconorg-325	88	12	,	,	PUNCT
fueconorg-325	88	13	an	an	DET
fueconorg-325	88	14	overview	overview	NOUN
fueconorg-325	88	15	of	of	ADP
fueconorg-325	88	16	earnings	earning	NOUN
fueconorg-325	88	17	management	management	NOUN
fueconorg-325	88	18	measurement	measurement	NOUN
fueconorg-325	88	19	approaches	approach	VERB
fueconorg-325	88	20	:	:	PUNCT
fueconorg-325	88	21	development	development	NOUN
fueconorg-325	88	22	and	and	CCONJ
fueconorg-325	88	23	evaluation	evaluation	NOUN
fueconorg-325	88	24			VERB
fueconorg-325	88	25	27	27	NUM
fueconorg-325	88	26	namely	namely	ADV
fueconorg-325	88	27	the	the	DET
fueconorg-325	88	28	margin	margin	NOUN
fueconorg-325	88	29	on	on	ADP
fueconorg-325	88	30	cash	cash	NOUN
fueconorg-325	88	31	received	receive	VERB
fueconorg-325	88	32	,	,	PUNCT
fueconorg-325	88	33	referred	refer	VERB
fueconorg-325	88	34	to	to	ADP
fueconorg-325	88	35	as	as	ADP
fueconorg-325	88	36	the	the	DET
fueconorg-325	88	37	'	'	PUNCT
fueconorg-325	88	38	cash	cash	NOUN
fueconorg-325	88	39	margin	margin	NOUN
fueconorg-325	88	40	'	'	PUNCT
fueconorg-325	88	41	,	,	PUNCT
fueconorg-325	88	42	and	and	CCONJ
fueconorg-325	88	43	the	the	DET
fueconorg-325	88	44	gross	gross	ADJ
fueconorg-325	88	45	margin	margin	NOUN
fueconorg-325	88	46	on	on	ADP
fueconorg-325	88	47	its	its	PRON
fueconorg-325	88	48	cash	cash	NOUN
fueconorg-325	88	49	flow	flow	NOUN
fueconorg-325	88	50	analogue	analogue	NOUN
fueconorg-325	88	51	and	and	CCONJ
fueconorg-325	88	52	sales	sale	NOUN
fueconorg-325	88	53	.	.	PUNCT
fueconorg-325	89	1	through	through	ADP
fueconorg-325	89	2	the	the	DET
fueconorg-325	89	3	application	application	NOUN
fueconorg-325	89	4	of	of	ADP
fueconorg-325	89	5	this	this	DET
fueconorg-325	89	6	method	method	NOUN
fueconorg-325	89	7	,	,	PUNCT
fueconorg-325	89	8	working	work	VERB
fueconorg-325	89	9	capital	capital	NOUN
fueconorg-325	89	10	accruals	accrual	NOUN
fueconorg-325	89	11	that	that	PRON
fueconorg-325	89	12	are	be	AUX
fueconorg-325	89	13	not	not	PART
fueconorg-325	89	14	established	establish	VERB
fueconorg-325	89	15	through	through	ADP
fueconorg-325	89	16	sales	sale	NOUN
fueconorg-325	89	17	and	and	CCONJ
fueconorg-325	89	18	cash	cash	NOUN
fueconorg-325	89	19	collections	collection	NOUN
fueconorg-325	89	20	throughout	throughout	ADP
fueconorg-325	89	21	the	the	DET
fueconorg-325	89	22	specified	specify	VERB
fueconorg-325	89	23	time	time	NOUN
fueconorg-325	89	24	are	be	AUX
fueconorg-325	89	25	recognised	recognise	VERB
fueconorg-325	89	26	as	as	ADP
fueconorg-325	89	27	'	'	PUNCT
fueconorg-325	89	28	abnormal	abnormal	ADJ
fueconorg-325	89	29	'	'	PUNCT
fueconorg-325	89	30	,	,	PUNCT
fueconorg-325	89	31	and	and	CCONJ
fueconorg-325	89	32	therefore	therefore	ADV
fueconorg-325	89	33	are	be	AUX
fueconorg-325	89	34	recognised	recognise	VERB
fueconorg-325	89	35	as	as	ADP
fueconorg-325	89	36	being	be	AUX
fueconorg-325	89	37	the	the	DET
fueconorg-325	89	38	most	most	ADV
fueconorg-325	89	39	probable	probable	ADJ
fueconorg-325	89	40	to	to	PART
fueconorg-325	89	41	manifest	manifest	VERB
fueconorg-325	89	42	(	(	PUNCT
fueconorg-325	89	43	discretionary	discretionary	ADJ
fueconorg-325	89	44	accruals	accrual	NOUN
fueconorg-325	89	45	)	)	PUNCT
fueconorg-325	89	46	earnings	earning	NOUN
fueconorg-325	89	47	management	management	NOUN
fueconorg-325	89	48	.	.	PUNCT
fueconorg-325	90	1	equation	equation	NOUN
fueconorg-325	90	2	(	(	PUNCT
fueconorg-325	90	3	4	4	X
fueconorg-325	90	4	)	)	PUNCT
fueconorg-325	90	5	is	be	AUX
fueconorg-325	90	6	utilised	utilise	VERB
fueconorg-325	90	7	on	on	ADP
fueconorg-325	90	8	an	an	DET
fueconorg-325	90	9	empirical	empirical	ADJ
fueconorg-325	90	10	basis	basis	NOUN
fueconorg-325	90	11	through	through	ADP
fueconorg-325	90	12	the	the	DET
fueconorg-325	90	13	application	application	NOUN
fueconorg-325	90	14	of	of	ADP
fueconorg-325	90	15	the	the	DET
fueconorg-325	90	16	ols	ol	NOUN
fueconorg-325	90	17	regression	regression	NOUN
fueconorg-325	90	18	tool	tool	NOUN
fueconorg-325	90	19	,	,	PUNCT
fueconorg-325	90	20	with	with	ADP
fueconorg-325	90	21	peasnell	peasnell	PROPN
fueconorg-325	90	22	et	et	PROPN
fueconorg-325	90	23	al	al	PROPN
fueconorg-325	90	24	.	.	PROPN
fueconorg-325	91	1	(	(	PUNCT
fueconorg-325	91	2	2000	2000	NUM
fueconorg-325	91	3	)	)	PUNCT
fueconorg-325	92	1	also	also	ADV
fueconorg-325	92	2	examining	examine	VERB
fueconorg-325	92	3	the	the	DET
fueconorg-325	92	4	ability	ability	NOUN
fueconorg-325	92	5	to	to	PART
fueconorg-325	92	6	identify	identify	VERB
fueconorg-325	92	7	accrual	accrual	ADJ
fueconorg-325	92	8	management	management	NOUN
fueconorg-325	92	9	by	by	ADP
fueconorg-325	92	10	adopting	adopt	VERB
fueconorg-325	92	11	a	a	DET
fueconorg-325	92	12	cross	cross	ADJ
fueconorg-325	92	13	-	-	ADJ
fueconorg-325	92	14	sectional	sectional	ADJ
fueconorg-325	92	15	prediction	prediction	NOUN
fueconorg-325	92	16	approach	approach	NOUN
fueconorg-325	92	17	;	;	PUNCT
fueconorg-325	92	18	the	the	DET
fueconorg-325	92	19	academics	academic	NOUN
fueconorg-325	92	20	suggest	suggest	VERB
fueconorg-325	92	21	that	that	SCONJ
fueconorg-325	92	22	a	a	DET
fueconorg-325	92	23	greater	great	ADJ
fueconorg-325	92	24	ability	ability	NOUN
fueconorg-325	92	25	to	to	PART
fueconorg-325	92	26	identify	identify	VERB
fueconorg-325	92	27	systematic	systematic	ADJ
fueconorg-325	92	28	earnings	earning	NOUN
fueconorg-325	92	29	management	management	NOUN
fueconorg-325	92	30	can	can	AUX
fueconorg-325	92	31	be	be	AUX
fueconorg-325	92	32	seen	see	VERB
fueconorg-325	92	33	through	through	ADP
fueconorg-325	92	34	a	a	DET
fueconorg-325	92	35	working	work	VERB
fueconorg-325	92	36	capital	capital	NOUN
fueconorg-325	92	37	accrual	accrual	ADJ
fueconorg-325	92	38	measure	measure	NOUN
fueconorg-325	92	39	when	when	SCONJ
fueconorg-325	92	40	compared	compare	VERB
fueconorg-325	92	41	with	with	ADP
fueconorg-325	92	42	a	a	DET
fueconorg-325	92	43	total	total	ADJ
fueconorg-325	92	44	accruals	accrual	NOUN
fueconorg-325	92	45	measure	measure	NOUN
fueconorg-325	92	46	.	.	PUNCT
fueconorg-325	93	1	when	when	SCONJ
fueconorg-325	93	2	drawing	draw	VERB
fueconorg-325	93	3	a	a	DET
fueconorg-325	93	4	comparison	comparison	NOUN
fueconorg-325	93	5	between	between	ADP
fueconorg-325	93	6	the	the	DET
fueconorg-325	93	7	models	model	NOUN
fueconorg-325	93	8	by	by	ADP
fueconorg-325	93	9	jones	jones	PROPN
fueconorg-325	93	10	and	and	CCONJ
fueconorg-325	93	11	the	the	DET
fueconorg-325	93	12	modified	modify	VERB
fueconorg-325	93	13	jones	jones	PROPN
fueconorg-325	93	14	version	version	PROPN
fueconorg-325	93	15	,	,	PUNCT
fueconorg-325	93	16	and	and	CCONJ
fueconorg-325	93	17	their	their	PRON
fueconorg-325	93	18	own	own	ADJ
fueconorg-325	93	19	margin	margin	NOUN
fueconorg-325	93	20	model	model	NOUN
fueconorg-325	93	21	,	,	PUNCT
fueconorg-325	93	22	it	it	PRON
fueconorg-325	93	23	was	be	AUX
fueconorg-325	93	24	established	establish	VERB
fueconorg-325	93	25	that	that	SCONJ
fueconorg-325	93	26	the	the	DET
fueconorg-325	93	27	modified	modify	VERB
fueconorg-325	93	28	version	version	NOUN
fueconorg-325	93	29	of	of	ADP
fueconorg-325	93	30	jones	jones	PROPN
fueconorg-325	93	31	is	be	AUX
fueconorg-325	93	32	more	more	ADV
fueconorg-325	93	33	capable	capable	ADJ
fueconorg-325	93	34	of	of	ADP
fueconorg-325	93	35	identifying	identify	VERB
fueconorg-325	93	36	revenue	revenue	NOUN
fueconorg-325	93	37	-	-	PUNCT
fueconorg-325	93	38	based	base	VERB
fueconorg-325	93	39	manipulation	manipulation	NOUN
fueconorg-325	93	40	,	,	PUNCT
fueconorg-325	93	41	whilst	whilst	SCONJ
fueconorg-325	93	42	the	the	DET
fueconorg-325	93	43	margin	margin	NOUN
fueconorg-325	93	44	model	model	NOUN
fueconorg-325	93	45	is	be	AUX
fueconorg-325	93	46	more	more	ADV
fueconorg-325	93	47	capable	capable	ADJ
fueconorg-325	93	48	of	of	ADP
fueconorg-325	93	49	highlighting	highlight	VERB
fueconorg-325	93	50	non	non	ADJ
fueconorg-325	93	51	-	-	ADJ
fueconorg-325	93	52	bad	bad	ADJ
fueconorg-325	93	53	debt	debt	NOUN
fueconorg-325	93	54	expense	expense	NOUN
fueconorg-325	93	55	manipulations	manipulation	NOUN
fueconorg-325	93	56	.	.	PUNCT
fueconorg-325	94	1	kothari	kothari	PROPN
fueconorg-325	94	2	et	et	PROPN
fueconorg-325	94	3	al	al	PROPN
fueconorg-325	94	4	.	.	PROPN
fueconorg-325	95	1	(	(	PUNCT
fueconorg-325	95	2	2005	2005	NUM
fueconorg-325	95	3	)	)	PUNCT
fueconorg-325	95	4	kothari	kothari	PROPN
fueconorg-325	95	5	,	,	PUNCT
fueconorg-325	95	6	leone	leone	NOUN
fueconorg-325	95	7	and	and	CCONJ
fueconorg-325	95	8	wasley	wasley	NOUN
fueconorg-325	95	9	(	(	PUNCT
fueconorg-325	95	10	2005	2005	NUM
fueconorg-325	95	11	)	)	PUNCT
fueconorg-325	95	12	presented	present	VERB
fueconorg-325	95	13	a	a	DET
fueconorg-325	95	14	new	new	ADJ
fueconorg-325	95	15	model	model	NOUN
fueconorg-325	95	16	centred	centre	VERB
fueconorg-325	95	17	on	on	ADP
fueconorg-325	95	18	identifying	identify	VERB
fueconorg-325	95	19	earnings	earning	NOUN
fueconorg-325	95	20	management	management	NOUN
fueconorg-325	95	21	,	,	PUNCT
fueconorg-325	95	22	with	with	SCONJ
fueconorg-325	95	23	the	the	DET
fueconorg-325	95	24	model	model	NOUN
fueconorg-325	95	25	referred	refer	VERB
fueconorg-325	95	26	to	to	ADP
fueconorg-325	95	27	as	as	ADP
fueconorg-325	95	28	performance	performance	NOUN
fueconorg-325	95	29	matching	matching	NOUN
fueconorg-325	95	30	.	.	PUNCT
fueconorg-325	96	1	the	the	DET
fueconorg-325	96	2	scholars	scholar	NOUN
fueconorg-325	96	3	also	also	ADV
fueconorg-325	96	4	drew	draw	VERB
fueconorg-325	96	5	a	a	DET
fueconorg-325	96	6	comparison	comparison	NOUN
fueconorg-325	96	7	between	between	ADP
fueconorg-325	96	8	the	the	DET
fueconorg-325	96	9	model	model	NOUN
fueconorg-325	96	10	efficiency	efficiency	NOUN
fueconorg-325	96	11	in	in	ADP
fueconorg-325	96	12	contrast	contrast	NOUN
fueconorg-325	96	13	with	with	ADP
fueconorg-325	96	14	the	the	DET
fueconorg-325	96	15	regressionbased	regressionbase	VERB
fueconorg-325	96	16	approach	approach	NOUN
fueconorg-325	96	17	,	,	PUNCT
fueconorg-325	96	18	more	more	ADV
fueconorg-325	96	19	specifically	specifically	ADV
fueconorg-325	96	20	the	the	DET
fueconorg-325	96	21	original	original	ADJ
fueconorg-325	96	22	and	and	CCONJ
fueconorg-325	96	23	amended	amend	VERB
fueconorg-325	96	24	models	model	NOUN
fueconorg-325	96	25	of	of	ADP
fueconorg-325	96	26	jones	jones	PROPN
fueconorg-325	96	27	.	.	PUNCT
fueconorg-325	97	1	in	in	ADP
fueconorg-325	97	2	much	much	ADV
fueconorg-325	97	3	the	the	DET
fueconorg-325	97	4	same	same	ADJ
fueconorg-325	97	5	way	way	NOUN
fueconorg-325	97	6	as	as	SCONJ
fueconorg-325	97	7	the	the	DET
fueconorg-325	97	8	jones	jones	PROPN
fueconorg-325	97	9	model	model	PROPN
fueconorg-325	97	10	,	,	PUNCT
fueconorg-325	97	11	this	this	DET
fueconorg-325	97	12	model	model	NOUN
fueconorg-325	97	13	utilises	utilise	VERB
fueconorg-325	97	14	residuals	residual	NOUN
fueconorg-325	97	15	from	from	ADP
fueconorg-325	97	16	the	the	DET
fueconorg-325	97	17	annual	annual	ADJ
fueconorg-325	97	18	cross	cross	ADJ
fueconorg-325	97	19	-	-	ADJ
fueconorg-325	97	20	sectional	sectional	ADJ
fueconorg-325	97	21	industry	industry	NOUN
fueconorg-325	97	22	regression	regression	NOUN
fueconorg-325	97	23	,	,	PUNCT
fueconorg-325	97	24	although	although	SCONJ
fueconorg-325	97	25	there	there	PRON
fueconorg-325	97	26	are	be	VERB
fueconorg-325	97	27	two	two	NUM
fueconorg-325	97	28	main	main	ADJ
fueconorg-325	97	29	differences	difference	NOUN
fueconorg-325	97	30	:	:	PUNCT
fueconorg-325	97	31	the	the	DET
fueconorg-325	97	32	first	first	ADJ
fueconorg-325	97	33	is	be	AUX
fueconorg-325	97	34	the	the	DET
fueconorg-325	97	35	fact	fact	NOUN
fueconorg-325	97	36	that	that	SCONJ
fueconorg-325	97	37	it	it	PRON
fueconorg-325	97	38	comprises	comprise	VERB
fueconorg-325	97	39	return	return	NOUN
fueconorg-325	97	40	on	on	ADP
fueconorg-325	97	41	assets	asset	NOUN
fueconorg-325	97	42	,	,	PUNCT
fueconorg-325	97	43	which	which	PRON
fueconorg-325	97	44	is	be	AUX
fueconorg-325	97	45	used	use	VERB
fueconorg-325	97	46	to	to	PART
fueconorg-325	97	47	control	control	VERB
fueconorg-325	97	48	for	for	ADP
fueconorg-325	97	49	organisational	organisational	ADJ
fueconorg-325	97	50	performance	performance	NOUN
fueconorg-325	97	51	;	;	PUNCT
fueconorg-325	97	52	the	the	DET
fueconorg-325	97	53	second	second	ADJ
fueconorg-325	97	54	involves	involve	VERB
fueconorg-325	97	55	the	the	DET
fueconorg-325	97	56	use	use	NOUN
fueconorg-325	97	57	of	of	ADP
fueconorg-325	97	58	a	a	DET
fueconorg-325	97	59	constant	constant	ADJ
fueconorg-325	97	60	,	,	PUNCT
fueconorg-325	97	61	which	which	PRON
fueconorg-325	97	62	provides	provide	VERB
fueconorg-325	97	63	a	a	DET
fueconorg-325	97	64	greater	great	ADJ
fueconorg-325	97	65	degree	degree	NOUN
fueconorg-325	97	66	of	of	ADP
fueconorg-325	97	67	control	control	NOUN
fueconorg-325	97	68	in	in	ADP
fueconorg-325	97	69	terms	term	NOUN
fueconorg-325	97	70	of	of	ADP
fueconorg-325	97	71	heteroskedasticity	heteroskedasticity	NOUN
fueconorg-325	97	72	,	,	PUNCT
fueconorg-325	97	73	and	and	CCONJ
fueconorg-325	97	74	it	it	PRON
fueconorg-325	97	75	further	far	ADV
fueconorg-325	97	76	elementals	elemental	VERB
fueconorg-325	97	77	the	the	DET
fueconorg-325	97	78	issues	issue	NOUN
fueconorg-325	97	79	associated	associate	VERB
fueconorg-325	97	80	with	with	ADP
fueconorg-325	97	81	an	an	DET
fueconorg-325	97	82	omitted	omit	VERB
fueconorg-325	97	83	scale	scale	NOUN
fueconorg-325	97	84	variable	variable	NOUN
fueconorg-325	97	85	and	and	CCONJ
fueconorg-325	97	86	allows	allow	VERB
fueconorg-325	97	87	the	the	DET
fueconorg-325	97	88	discretionary	discretionary	ADJ
fueconorg-325	97	89	measure	measure	NOUN
fueconorg-325	97	90	to	to	PART
fueconorg-325	97	91	be	be	AUX
fueconorg-325	97	92	more	more	ADV
fueconorg-325	97	93	symmetric	symmetric	ADJ
fueconorg-325	97	94	.	.	PUNCT
fueconorg-325	98	1	the	the	DET
fueconorg-325	98	2	model	model	NOUN
fueconorg-325	98	3	is	be	AUX
fueconorg-325	98	4	seen	see	VERB
fueconorg-325	98	5	as	as	ADP
fueconorg-325	98	6	follows	follow	VERB
fueconorg-325	98	7	(	(	PUNCT
fueconorg-325	98	8	kothari	kothari	PROPN
fueconorg-325	98	9	et	et	PROPN
fueconorg-325	98	10	al	al	PROPN
fueconorg-325	98	11	.	.	PROPN
fueconorg-325	98	12	,	,	PUNCT
fueconorg-325	98	13	2005	2005	NUM
fueconorg-325	98	14	)	)	PUNCT
fueconorg-325	98	15	:	:	PUNCT
fueconorg-325	98	16	(	(	PUNCT
fueconorg-325	98	17	)	)	PUNCT
fueconorg-325	98	18	(	(	PUNCT
fueconorg-325	98	19	)	)	PUNCT
fueconorg-325	98	20	where	where	SCONJ
fueconorg-325	98	21	=	=	PRON
fueconorg-325	98	22	total	total	ADJ
fueconorg-325	98	23	accruals	accrual	NOUN
fueconorg-325	98	24	predicted	predict	VERB
fueconorg-325	98	25	as	as	ADP
fueconorg-325	98	26	the	the	DET
fueconorg-325	98	27	change	change	NOUN
fueconorg-325	98	28	in	in	ADP
fueconorg-325	98	29	non	non	ADJ
fueconorg-325	98	30	-	-	ADJ
fueconorg-325	98	31	cash	cash	ADJ
fueconorg-325	98	32	current	current	ADJ
fueconorg-325	98	33	assets	asset	NOUN
fueconorg-325	98	34	minus	minus	ADP
fueconorg-325	98	35	the	the	DET
fueconorg-325	98	36	change	change	NOUN
fueconorg-325	98	37	in	in	ADP
fueconorg-325	98	38	current	current	ADJ
fueconorg-325	98	39	liabilities	liability	NOUN
fueconorg-325	98	40	excluding	exclude	VERB
fueconorg-325	98	41	the	the	DET
fueconorg-325	98	42	current	current	ADJ
fueconorg-325	98	43	portion	portion	NOUN
fueconorg-325	98	44	of	of	ADP
fueconorg-325	98	45	long	long	ADJ
fueconorg-325	98	46	-	-	PUNCT
fueconorg-325	98	47	term	term	NOUN
fueconorg-325	98	48	debt	debt	NOUN
fueconorg-325	98	49	,	,	PUNCT
fueconorg-325	98	50	minus	minus	CCONJ
fueconorg-325	98	51	depreciation	depreciation	NOUN
fueconorg-325	98	52	and	and	CCONJ
fueconorg-325	98	53	amortization	amortization	NOUN
fueconorg-325	98	54	,	,	PUNCT
fueconorg-325	98	55	scaled	scale	VERB
fueconorg-325	98	56	by	by	ADP
fueconorg-325	98	57	lagged	lag	VERB
fueconorg-325	98	58	total	total	ADJ
fueconorg-325	98	59	assets	asset	NOUN
fueconorg-325	98	60	.	.	PUNCT
fueconorg-325	99	1	=	=	PRON
fueconorg-325	99	2	change	change	NOUN
fueconorg-325	99	3	in	in	ADP
fueconorg-325	99	4	sales	sale	NOUN
fueconorg-325	99	5	scaled	scale	VERB
fueconorg-325	99	6	by	by	ADP
fueconorg-325	99	7	lagged	lag	VERB
fueconorg-325	99	8	total	total	ADJ
fueconorg-325	99	9	assets	asset	NOUN
fueconorg-325	99	10	.	.	PUNCT
fueconorg-325	100	1	=	=	PRON
fueconorg-325	100	2	total	total	ADJ
fueconorg-325	100	3	assets	asset	NOUN
fueconorg-325	100	4	=	=	SYM
fueconorg-325	100	5	net	net	ADJ
fueconorg-325	100	6	property	property	NOUN
fueconorg-325	100	7	,	,	PUNCT
fueconorg-325	100	8	plant	plant	NOUN
fueconorg-325	100	9	and	and	CCONJ
fueconorg-325	100	10	equipment	equipment	NOUN
fueconorg-325	100	11	scaled	scale	VERB
fueconorg-325	100	12	by	by	ADP
fueconorg-325	100	13	assetsit-1	assetsit-1	PROPN
fueconorg-325	100	14	.	.	PUNCT
fueconorg-325	100	15	(	(	PUNCT
fueconorg-325	100	16	)	)	PUNCT
fueconorg-325	100	17	=	=	SYM
fueconorg-325	100	18	return	return	NOUN
fueconorg-325	100	19	on	on	ADP
fueconorg-325	100	20	assets	asset	NOUN
fueconorg-325	100	21	dechow	dechow	X
fueconorg-325	100	22	et	et	PROPN
fueconorg-325	100	23	al	al	PROPN
fueconorg-325	100	24	.	.	PROPN
fueconorg-325	100	25	,	,	PUNCT
fueconorg-325	100	26	2012	2012	NUM
fueconorg-325	100	27	dechow	dechow	ADV
fueconorg-325	100	28	et	et	PROPN
fueconorg-325	100	29	al	al	PROPN
fueconorg-325	100	30	.	.	PROPN
fueconorg-325	101	1	(	(	PUNCT
fueconorg-325	101	2	2012	2012	NUM
fueconorg-325	101	3	)	)	PUNCT
fueconorg-325	101	4	introduce	introduce	VERB
fueconorg-325	101	5	a	a	DET
fueconorg-325	101	6	new	new	ADJ
fueconorg-325	101	7	method	method	NOUN
fueconorg-325	101	8	for	for	ADP
fueconorg-325	101	9	detecting	detect	VERB
fueconorg-325	101	10	accrual	accrual	ADJ
fueconorg-325	101	11	-	-	PUNCT
fueconorg-325	101	12	based	base	VERB
fueconorg-325	101	13	earnings	earning	NOUN
fueconorg-325	101	14	management	management	NOUN
fueconorg-325	101	15	,	,	PUNCT
fueconorg-325	101	16	with	with	ADP
fueconorg-325	101	17	this	this	DET
fueconorg-325	101	18	method	method	NOUN
fueconorg-325	101	19	built	build	VERB
fueconorg-325	101	20	on	on	ADP
fueconorg-325	101	21	the	the	DET
fueconorg-325	101	22	assumption	assumption	NOUN
fueconorg-325	101	23	that	that	SCONJ
fueconorg-325	101	24	,	,	PUNCT
fueconorg-325	101	25	in	in	ADP
fueconorg-325	101	26	any	any	DET
fueconorg-325	101	27	period	period	NOUN
fueconorg-325	101	28	,	,	PUNCT
fueconorg-325	101	29	accrual	accrual	ADJ
fueconorg-325	101	30	-	-	PUNCT
fueconorg-325	101	31	based	base	VERB
fueconorg-325	101	32	earnings	earning	NOUN
fueconorg-325	101	33	management	management	NOUN
fueconorg-325	101	34	would	would	AUX
fueconorg-325	101	35	reverse	reverse	VERB
fueconorg-325	101	36	during	during	ADP
fueconorg-325	101	37	another	another	DET
fueconorg-325	101	38	period	period	NOUN
fueconorg-325	101	39	.	.	PUNCT
fueconorg-325	102	1	furthermore	furthermore	ADV
fueconorg-325	102	2	,	,	PUNCT
fueconorg-325	102	3	the	the	DET
fueconorg-325	102	4	view	view	NOUN
fueconorg-325	102	5	is	be	AUX
fueconorg-325	102	6	also	also	ADV
fueconorg-325	102	7	claimed	claim	VERB
fueconorg-325	102	8	by	by	ADP
fueconorg-325	102	9	the	the	DET
fueconorg-325	102	10	scholars	scholar	NOUN
fueconorg-325	102	11	that	that	PRON
fueconorg-325	102	12	,	,	PUNCT
fueconorg-325	102	13	if	if	SCONJ
fueconorg-325	102	14	the	the	DET
fueconorg-325	102	15	academics	academic	NOUN
fueconorg-325	102	16	have	have	VERB
fueconorg-325	102	17	priors	prior	NOUN
fueconorg-325	102	18	in	in	ADP
fueconorg-325	102	19	regard	regard	NOUN
fueconorg-325	102	20	to	to	ADP
fueconorg-325	102	21	the	the	DET
fueconorg-325	102	22	reversal	reversal	NOUN
fueconorg-325	102	23	timing	timing	NOUN
fueconorg-325	102	24	,	,	PUNCT
fueconorg-325	102	25	encompassing	encompass	VERB
fueconorg-325	102	26	such	such	ADJ
fueconorg-325	102	27	priors	prior	NOUN
fueconorg-325	102	28	could	could	AUX
fueconorg-325	102	29	ultimately	ultimately	ADV
fueconorg-325	102	30	enhance	enhance	VERB
fueconorg-325	102	31	the	the	DET
fueconorg-325	102	32	ability	ability	NOUN
fueconorg-325	102	33	and	and	CCONJ
fueconorg-325	102	34	the	the	DET
fueconorg-325	102	35	criteria	criterion	NOUN
fueconorg-325	102	36	of	of	ADP
fueconorg-325	102	37	tests	test	NOUN
fueconorg-325	102	38	in	in	ADP
fueconorg-325	102	39	a.	a.	NOUN
fueconorg-325	102	40	marai	marai	PROPN
fueconorg-325	102	41	,	,	PUNCT
fueconorg-325	102	42	v.	v.	ADP
fueconorg-325	102	43	pavlović	pavlović	NOUN
fueconorg-325	102	44	28	28	NUM
fueconorg-325	102	45	the	the	DET
fueconorg-325	102	46	context	context	NOUN
fueconorg-325	102	47	of	of	ADP
fueconorg-325	102	48	earnings	earning	NOUN
fueconorg-325	102	49	management	management	NOUN
fueconorg-325	102	50	.	.	PUNCT
fueconorg-325	103	1	their	their	PRON
fueconorg-325	103	2	findings	finding	NOUN
fueconorg-325	103	3	suggest	suggest	VERB
fueconorg-325	103	4	that	that	SCONJ
fueconorg-325	103	5	the	the	DET
fueconorg-325	103	6	involvement	involvement	NOUN
fueconorg-325	103	7	of	of	ADP
fueconorg-325	103	8	reversals	reversal	NOUN
fueconorg-325	103	9	could	could	AUX
fueconorg-325	103	10	enhance	enhance	VERB
fueconorg-325	103	11	test	test	NOUN
fueconorg-325	103	12	power	power	NOUN
fueconorg-325	103	13	by	by	ADP
fueconorg-325	103	14	as	as	ADV
fueconorg-325	103	15	much	much	ADJ
fueconorg-325	103	16	as	as	ADP
fueconorg-325	103	17	40	40	NUM
fueconorg-325	103	18	%	%	NOUN
fueconorg-325	103	19	,	,	PUNCT
fueconorg-325	103	20	and	and	CCONJ
fueconorg-325	103	21	may	may	AUX
fueconorg-325	103	22	also	also	ADV
fueconorg-325	103	23	deliver	deliver	VERB
fueconorg-325	103	24	a	a	DET
fueconorg-325	103	25	sound	sound	ADJ
fueconorg-325	103	26	approach	approach	NOUN
fueconorg-325	103	27	to	to	ADP
fueconorg-325	103	28	avoiding	avoid	VERB
fueconorg-325	103	29	model	model	NOUN
fueconorg-325	103	30	misspecifications	misspecification	NOUN
fueconorg-325	103	31	that	that	PRON
fueconorg-325	103	32	stem	stem	VERB
fueconorg-325	103	33	from	from	ADP
fueconorg-325	103	34	related	related	ADJ
fueconorg-325	103	35	omitted	omit	VERB
fueconorg-325	103	36	variables	variable	NOUN
fueconorg-325	103	37	.	.	PUNCT
fueconorg-325	104	1	in	in	ADP
fueconorg-325	104	2	some	some	DET
fueconorg-325	104	3	regard	regard	NOUN
fueconorg-325	104	4	,	,	PUNCT
fueconorg-325	104	5	this	this	DET
fueconorg-325	104	6	approach	approach	NOUN
fueconorg-325	104	7	depends	depend	VERB
fueconorg-325	104	8	on	on	ADP
fueconorg-325	104	9	the	the	DET
fueconorg-325	104	10	previous	previous	ADJ
fueconorg-325	104	11	models	model	NOUN
fueconorg-325	104	12	to	to	PART
fueconorg-325	104	13	decompose	decompose	VERB
fueconorg-325	104	14	accruals	accrual	NOUN
fueconorg-325	104	15	into	into	ADP
fueconorg-325	104	16	non	non	ADJ
fueconorg-325	104	17	-	-	ADJ
fueconorg-325	104	18	discretionary	discretionary	ADJ
fueconorg-325	104	19	and	and	CCONJ
fueconorg-325	104	20	discretionary	discretionary	ADJ
fueconorg-325	104	21	elements	element	NOUN
fueconorg-325	104	22	;	;	PUNCT
fueconorg-325	104	23	on	on	ADP
fueconorg-325	104	24	the	the	DET
fueconorg-325	104	25	other	other	ADJ
fueconorg-325	104	26	hand	hand	NOUN
fueconorg-325	104	27	,	,	PUNCT
fueconorg-325	104	28	however	however	ADV
fueconorg-325	104	29	,	,	PUNCT
fueconorg-325	104	30	they	they	PRON
fueconorg-325	104	31	also	also	ADV
fueconorg-325	104	32	encompass	encompass	VERB
fueconorg-325	104	33	earnings	earning	NOUN
fueconorg-325	104	34	management	management	NOUN
fueconorg-325	104	35	reversals	reversal	NOUN
fueconorg-325	104	36	within	within	ADP
fueconorg-325	104	37	these	these	DET
fueconorg-325	104	38	models	model	NOUN
fueconorg-325	104	39	and	and	CCONJ
fueconorg-325	104	40	analyse	analyse	NOUN
fueconorg-325	104	41	improvements	improvement	NOUN
fueconorg-325	104	42	.	.	PUNCT
fueconorg-325	105	1	nevertheless	nevertheless	ADV
fueconorg-325	105	2	,	,	PUNCT
fueconorg-325	105	3	there	there	PRON
fueconorg-325	105	4	has	have	AUX
fueconorg-325	105	5	been	be	AUX
fueconorg-325	105	6	some	some	DET
fueconorg-325	105	7	criticism	criticism	NOUN
fueconorg-325	105	8	directed	direct	VERB
fueconorg-325	105	9	towards	towards	ADP
fueconorg-325	105	10	this	this	DET
fueconorg-325	105	11	model	model	NOUN
fueconorg-325	105	12	in	in	ADP
fueconorg-325	105	13	regard	regard	NOUN
fueconorg-325	105	14	to	to	ADP
fueconorg-325	105	15	its	its	PRON
fueconorg-325	105	16	failure	failure	NOUN
fueconorg-325	105	17	to	to	PART
fueconorg-325	105	18	highlight	highlight	VERB
fueconorg-325	105	19	the	the	DET
fueconorg-325	105	20	way	way	NOUN
fueconorg-325	105	21	in	in	ADP
fueconorg-325	105	22	which	which	PRON
fueconorg-325	105	23	the	the	DET
fueconorg-325	105	24	investigator	investigator	NOUN
fueconorg-325	105	25	can	can	AUX
fueconorg-325	105	26	establish	establish	VERB
fueconorg-325	105	27	or	or	CCONJ
fueconorg-325	105	28	outline	outline	VERB
fueconorg-325	105	29	priors	prior	NOUN
fueconorg-325	105	30	for	for	ADP
fueconorg-325	105	31	the	the	DET
fueconorg-325	105	32	periods	period	NOUN
fueconorg-325	105	33	during	during	ADP
fueconorg-325	105	34	which	which	PRON
fueconorg-325	105	35	there	there	PRON
fueconorg-325	105	36	has	have	AUX
fueconorg-325	105	37	been	be	AUX
fueconorg-325	105	38	the	the	DET
fueconorg-325	105	39	occurrence	occurrence	NOUN
fueconorg-325	105	40	and	and	CCONJ
fueconorg-325	105	41	reversal	reversal	NOUN
fueconorg-325	105	42	of	of	ADP
fueconorg-325	105	43	accruals	accrual	NOUN
fueconorg-325	105	44	-	-	PUNCT
fueconorg-325	105	45	based	base	VERB
fueconorg-325	105	46	earnings	earning	NOUN
fueconorg-325	105	47	management	management	NOUN
fueconorg-325	105	48	.	.	PUNCT
fueconorg-325	106	1	rather	rather	ADV
fueconorg-325	106	2	,	,	PUNCT
fueconorg-325	106	3	their	their	PRON
fueconorg-325	106	4	method	method	NOUN
fueconorg-325	106	5	adopts	adopt	VERB
fueconorg-325	106	6	the	the	DET
fueconorg-325	106	7	view	view	NOUN
fueconorg-325	106	8	that	that	SCONJ
fueconorg-325	106	9	the	the	DET
fueconorg-325	106	10	scholar	scholar	NOUN
fueconorg-325	106	11	recognises	recognise	VERB
fueconorg-325	106	12	the	the	DET
fueconorg-325	106	13	periods	period	NOUN
fueconorg-325	106	14	during	during	ADP
fueconorg-325	106	15	which	which	PRON
fueconorg-325	106	16	there	there	PRON
fueconorg-325	106	17	will	will	AUX
fueconorg-325	106	18	be	be	AUX
fueconorg-325	106	19	the	the	DET
fueconorg-325	106	20	occurrence	occurrence	NOUN
fueconorg-325	106	21	and	and	CCONJ
fueconorg-325	106	22	reversal	reversal	NOUN
fueconorg-325	106	23	of	of	ADP
fueconorg-325	106	24	earnings	earning	NOUN
fueconorg-325	106	25	management	management	NOUN
fueconorg-325	106	26	(	(	PUNCT
fueconorg-325	106	27	gerakos	gerakos	NOUN
fueconorg-325	106	28	,	,	PUNCT
fueconorg-325	106	29	2012	2012	NUM
fueconorg-325	106	30	)	)	PUNCT
fueconorg-325	106	31	.	.	PUNCT
fueconorg-325	107	1	2	2	X
fueconorg-325	107	2	.	.	X
fueconorg-325	107	3	specific	specific	ADJ
fueconorg-325	107	4	accruals	accrual	NOUN
fueconorg-325	107	5	approach	approach	VERB
fueconorg-325	107	6	in	in	ADP
fueconorg-325	107	7	contrast	contrast	NOUN
fueconorg-325	107	8	with	with	ADP
fueconorg-325	107	9	the	the	DET
fueconorg-325	107	10	total	total	ADJ
fueconorg-325	107	11	accruals	accrual	NOUN
fueconorg-325	107	12	models	model	NOUN
fueconorg-325	107	13	,	,	PUNCT
fueconorg-325	107	14	one	one	NUM
fueconorg-325	107	15	key	key	ADJ
fueconorg-325	107	16	element	element	NOUN
fueconorg-325	107	17	of	of	ADP
fueconorg-325	107	18	this	this	DET
fueconorg-325	107	19	approach	approach	NOUN
fueconorg-325	107	20	is	be	AUX
fueconorg-325	107	21	modelling	model	VERB
fueconorg-325	107	22	particular	particular	ADJ
fueconorg-325	107	23	accruals	accrual	NOUN
fueconorg-325	107	24	'	'	PART
fueconorg-325	107	25	behaviours	behaviour	NOUN
fueconorg-325	107	26	in	in	ADP
fueconorg-325	107	27	an	an	DET
fueconorg-325	107	28	attempt	attempt	NOUN
fueconorg-325	107	29	to	to	PART
fueconorg-325	107	30	identify	identify	VERB
fueconorg-325	107	31	its	its	PRON
fueconorg-325	107	32	non	non	ADJ
fueconorg-325	107	33	-	-	ADJ
fueconorg-325	107	34	discretionary	discretionary	ADJ
fueconorg-325	107	35	and	and	CCONJ
fueconorg-325	107	36	discretionary	discretionary	ADJ
fueconorg-325	107	37	aspects	aspect	NOUN
fueconorg-325	107	38	.	.	PUNCT
fueconorg-325	108	1	this	this	DET
fueconorg-325	108	2	method	method	NOUN
fueconorg-325	108	3	commonly	commonly	ADV
fueconorg-325	108	4	directs	direct	VERB
fueconorg-325	108	5	attention	attention	NOUN
fueconorg-325	108	6	towards	towards	ADP
fueconorg-325	108	7	a	a	DET
fueconorg-325	108	8	particular	particular	ADJ
fueconorg-325	108	9	sector	sector	NOUN
fueconorg-325	108	10	environment	environment	NOUN
fueconorg-325	108	11	where	where	SCONJ
fueconorg-325	108	12	an	an	DET
fueconorg-325	108	13	individual	individual	ADJ
fueconorg-325	108	14	accrual	accrual	ADJ
fueconorg-325	108	15	is	be	AUX
fueconorg-325	108	16	sizeable	sizeable	ADJ
fueconorg-325	108	17	and	and	CCONJ
fueconorg-325	108	18	demands	demand	VERB
fueconorg-325	108	19	significant	significant	ADJ
fueconorg-325	108	20	judgement	judgement	NOUN
fueconorg-325	108	21	.	.	PUNCT
fueconorg-325	109	1	it	it	PRON
fueconorg-325	109	2	determines	determine	VERB
fueconorg-325	109	3	earnings	earning	NOUN
fueconorg-325	109	4	management	management	NOUN
fueconorg-325	109	5	from	from	ADP
fueconorg-325	109	6	examining	examine	VERB
fueconorg-325	109	7	management	management	NOUN
fueconorg-325	109	8	discretions	discretion	NOUN
fueconorg-325	109	9	through	through	ADP
fueconorg-325	109	10	an	an	DET
fueconorg-325	109	11	individual	individual	ADJ
fueconorg-325	109	12	accrual	accrual	ADJ
fueconorg-325	109	13	account	account	NOUN
fueconorg-325	109	14	,	,	PUNCT
fueconorg-325	109	15	namely	namely	ADV
fueconorg-325	109	16	the	the	DET
fueconorg-325	109	17	claim	claim	NOUN
fueconorg-325	109	18	loss	loss	NOUN
fueconorg-325	109	19	reserve	reserve	NOUN
fueconorg-325	109	20	,	,	PUNCT
fueconorg-325	109	21	for	for	ADP
fueconorg-325	109	22	example	example	NOUN
fueconorg-325	109	23	,	,	PUNCT
fueconorg-325	109	24	which	which	PRON
fueconorg-325	109	25	is	be	AUX
fueconorg-325	109	26	a	a	DET
fueconorg-325	109	27	very	very	ADV
fueconorg-325	109	28	material	material	ADJ
fueconorg-325	109	29	accrual	accrual	ADJ
fueconorg-325	109	30	for	for	ADP
fueconorg-325	109	31	the	the	DET
fueconorg-325	109	32	insurance	insurance	NOUN
fueconorg-325	109	33	sector	sector	NOUN
fueconorg-325	109	34	.	.	PUNCT
fueconorg-325	110	1	moreover	moreover	ADV
fueconorg-325	110	2	,	,	PUNCT
fueconorg-325	110	3	loan	loan	NOUN
fueconorg-325	110	4	provisions	provision	NOUN
fueconorg-325	110	5	are	be	AUX
fueconorg-325	110	6	a	a	DET
fueconorg-325	110	7	particular	particular	ADJ
fueconorg-325	110	8	accrual	accrual	ADJ
fueconorg-325	110	9	requiring	require	VERB
fueconorg-325	110	10	significant	significant	ADJ
fueconorg-325	110	11	judgement	judgement	NOUN
fueconorg-325	110	12	within	within	ADP
fueconorg-325	110	13	the	the	DET
fueconorg-325	110	14	banking	banking	NOUN
fueconorg-325	110	15	arena	arena	NOUN
fueconorg-325	110	16	,	,	PUNCT
fueconorg-325	110	17	or	or	CCONJ
fueconorg-325	110	18	bad	bad	ADJ
fueconorg-325	110	19	debt	debt	NOUN
fueconorg-325	110	20	provision	provision	NOUN
fueconorg-325	110	21	and	and	CCONJ
fueconorg-325	110	22	depreciation	depreciation	NOUN
fueconorg-325	110	23	predictions	prediction	NOUN
fueconorg-325	110	24	in	in	ADP
fueconorg-325	110	25	an	an	DET
fueconorg-325	110	26	alternative	alternative	ADJ
fueconorg-325	110	27	setting	setting	NOUN
fueconorg-325	110	28	.	.	PUNCT
fueconorg-325	111	1	in	in	ADP
fueconorg-325	111	2	line	line	NOUN
fueconorg-325	111	3	with	with	ADP
fueconorg-325	111	4	such	such	ADJ
fueconorg-325	111	5	elements	element	NOUN
fueconorg-325	111	6	,	,	PUNCT
fueconorg-325	111	7	in	in	ADP
fueconorg-325	111	8	addition	addition	NOUN
fueconorg-325	111	9	to	to	ADP
fueconorg-325	111	10	subjective	subjective	ADJ
fueconorg-325	111	11	proof	proof	NOUN
fueconorg-325	111	12	,	,	PUNCT
fueconorg-325	111	13	the	the	DET
fueconorg-325	111	14	investigators	investigator	NOUN
fueconorg-325	111	15	may	may	AUX
fueconorg-325	111	16	consider	consider	VERB
fueconorg-325	111	17	that	that	PRON
fueconorg-325	111	18	,	,	PUNCT
fueconorg-325	111	19	through	through	ADP
fueconorg-325	111	20	a	a	DET
fueconorg-325	111	21	specific	specific	ADJ
fueconorg-325	111	22	accrual	accrual	ADJ
fueconorg-325	111	23	or	or	CCONJ
fueconorg-325	111	24	set	set	NOUN
fueconorg-325	111	25	of	of	ADP
fueconorg-325	111	26	accruals	accrual	NOUN
fueconorg-325	111	27	,	,	PUNCT
fueconorg-325	111	28	management	management	NOUN
fueconorg-325	111	29	discretion	discretion	NOUN
fueconorg-325	111	30	may	may	AUX
fueconorg-325	111	31	be	be	AUX
fueconorg-325	111	32	reflected	reflect	VERB
fueconorg-325	111	33	.	.	PUNCT
fueconorg-325	112	1	the	the	DET
fueconorg-325	112	2	section	section	NOUN
fueconorg-325	112	3	following	follow	VERB
fueconorg-325	112	4	provides	provide	VERB
fueconorg-325	112	5	a	a	DET
fueconorg-325	112	6	prior	prior	ADJ
fueconorg-325	112	7	literature	literature	NOUN
fueconorg-325	112	8	linked	link	VERB
fueconorg-325	112	9	with	with	ADP
fueconorg-325	112	10	this	this	DET
fueconorg-325	112	11	method	method	NOUN
fueconorg-325	112	12	.	.	PUNCT
fueconorg-325	113	1	mcnichols	mcnichols	PROPN
fueconorg-325	113	2	and	and	CCONJ
fueconorg-325	113	3	wilson	wilson	PROPN
fueconorg-325	113	4	(	(	PUNCT
fueconorg-325	113	5	1988	1988	NUM
fueconorg-325	113	6	)	)	PUNCT
fueconorg-325	113	7	the	the	DET
fueconorg-325	113	8	research	research	NOUN
fueconorg-325	113	9	by	by	ADP
fueconorg-325	113	10	mcnichols	mcnichol	NOUN
fueconorg-325	113	11	and	and	CCONJ
fueconorg-325	113	12	wilson	wilson	PROPN
fueconorg-325	113	13	is	be	AUX
fueconorg-325	113	14	the	the	DET
fueconorg-325	113	15	first	first	ADJ
fueconorg-325	113	16	to	to	PART
fueconorg-325	113	17	utilise	utilise	VERB
fueconorg-325	113	18	the	the	DET
fueconorg-325	113	19	specific	specific	ADJ
fueconorg-325	113	20	accruals	accrual	NOUN
fueconorg-325	113	21	model	model	NOUN
fueconorg-325	113	22	to	to	PART
fueconorg-325	113	23	analyse	analyse	VERB
fueconorg-325	113	24	whether	whether	SCONJ
fueconorg-325	113	25	or	or	CCONJ
fueconorg-325	113	26	not	not	PART
fueconorg-325	113	27	management	management	NOUN
fueconorg-325	113	28	manage	manage	VERB
fueconorg-325	113	29	earnings	earning	NOUN
fueconorg-325	113	30	,	,	PUNCT
fueconorg-325	113	31	with	with	ADP
fueconorg-325	113	32	attention	attention	NOUN
fueconorg-325	113	33	directed	direct	VERB
fueconorg-325	113	34	towards	towards	ADP
fueconorg-325	113	35	a	a	DET
fueconorg-325	113	36	single	single	ADJ
fueconorg-325	113	37	accrual	accrual	ADJ
fueconorg-325	113	38	,	,	PUNCT
fueconorg-325	113	39	namely	namely	ADV
fueconorg-325	113	40	bad	bad	ADJ
fueconorg-325	113	41	debts	debt	NOUN
fueconorg-325	113	42	provision	provision	NOUN
fueconorg-325	113	43	,	,	PUNCT
fueconorg-325	113	44	as	as	SCONJ
fueconorg-325	113	45	opposed	oppose	VERB
fueconorg-325	113	46	to	to	ADP
fueconorg-325	113	47	a	a	DET
fueconorg-325	113	48	number	number	NOUN
fueconorg-325	113	49	of	of	ADP
fueconorg-325	113	50	accruals	accrual	NOUN
fueconorg-325	113	51	.	.	PUNCT
fueconorg-325	114	1	moreover	moreover	ADV
fueconorg-325	114	2	,	,	PUNCT
fueconorg-325	114	3	it	it	PRON
fueconorg-325	114	4	also	also	ADV
fueconorg-325	114	5	implements	implement	VERB
fueconorg-325	114	6	the	the	DET
fueconorg-325	114	7	gaap	gaap	PROPN
fueconorg-325	114	8	framework	framework	NOUN
fueconorg-325	114	9	in	in	ADP
fueconorg-325	114	10	order	order	NOUN
fueconorg-325	114	11	to	to	PART
fueconorg-325	114	12	examine	examine	VERB
fueconorg-325	114	13	the	the	DET
fueconorg-325	114	14	way	way	NOUN
fueconorg-325	114	15	in	in	ADP
fueconorg-325	114	16	which	which	PRON
fueconorg-325	114	17	a	a	DET
fueconorg-325	114	18	specific	specific	ADJ
fueconorg-325	114	19	accounting	accounting	NOUN
fueconorg-325	114	20	number	number	NOUN
fueconorg-325	114	21	,	,	PUNCT
fueconorg-325	114	22	bad	bad	ADJ
fueconorg-325	114	23	debts	debt	NOUN
fueconorg-325	114	24	provision	provision	NOUN
fueconorg-325	114	25	,	,	PUNCT
fueconorg-325	114	26	would	would	AUX
fueconorg-325	114	27	be	be	AUX
fueconorg-325	114	28	seen	see	VERB
fueconorg-325	114	29	when	when	SCONJ
fueconorg-325	114	30	there	there	PRON
fueconorg-325	114	31	is	be	VERB
fueconorg-325	114	32	a	a	DET
fueconorg-325	114	33	lack	lack	NOUN
fueconorg-325	114	34	of	of	ADP
fueconorg-325	114	35	earnings	earning	NOUN
fueconorg-325	114	36	management	management	NOUN
fueconorg-325	114	37	.	.	PUNCT
fueconorg-325	115	1	in	in	ADP
fueconorg-325	115	2	actuality	actuality	NOUN
fueconorg-325	115	3	,	,	PUNCT
fueconorg-325	115	4	the	the	DET
fueconorg-325	115	5	research	research	NOUN
fueconorg-325	115	6	utilises	utilise	VERB
fueconorg-325	115	7	the	the	DET
fueconorg-325	115	8	residual	residual	ADJ
fueconorg-325	115	9	provision	provision	NOUN
fueconorg-325	115	10	for	for	ADP
fueconorg-325	115	11	bad	bad	ADJ
fueconorg-325	115	12	debts	debt	NOUN
fueconorg-325	115	13	as	as	ADP
fueconorg-325	115	14	proxy	proxy	NOUN
fueconorg-325	115	15	for	for	ADP
fueconorg-325	115	16	earnings	earning	NOUN
fueconorg-325	115	17	management	management	NOUN
fueconorg-325	115	18	.	.	PUNCT
fueconorg-325	116	1	in	in	ADP
fueconorg-325	116	2	order	order	NOUN
fueconorg-325	116	3	to	to	PART
fueconorg-325	116	4	calculate	calculate	VERB
fueconorg-325	116	5	this	this	DET
fueconorg-325	116	6	residual	residual	ADJ
fueconorg-325	116	7	,	,	PUNCT
fueconorg-325	116	8	the	the	DET
fueconorg-325	116	9	authors	author	NOUN
fueconorg-325	116	10	model	model	VERB
fueconorg-325	116	11	the	the	DET
fueconorg-325	116	12	expected	expect	VERB
fueconorg-325	116	13	provision	provision	NOUN
fueconorg-325	116	14	for	for	ADP
fueconorg-325	116	15	bad	bad	ADJ
fueconorg-325	116	16	debt	debt	NOUN
fueconorg-325	116	17	as	as	ADP
fueconorg-325	116	18	a	a	DET
fueconorg-325	116	19	linear	linear	ADJ
fueconorg-325	116	20	function	function	NOUN
fueconorg-325	116	21	of	of	ADP
fueconorg-325	116	22	the	the	DET
fueconorg-325	116	23	beginning	begin	VERB
fueconorg-325	116	24	balance	balance	NOUN
fueconorg-325	116	25	in	in	ADP
fueconorg-325	116	26	the	the	DET
fueconorg-325	116	27	allowance	allowance	NOUN
fueconorg-325	116	28	for	for	ADP
fueconorg-325	116	29	bad	bad	ADJ
fueconorg-325	116	30	debts	debt	NOUN
fueconorg-325	116	31	and	and	CCONJ
fueconorg-325	116	32	the	the	DET
fueconorg-325	116	33	magnitude	magnitude	NOUN
fueconorg-325	116	34	of	of	ADP
fueconorg-325	116	35	current	current	ADJ
fueconorg-325	116	36	and	and	CCONJ
fueconorg-325	116	37	next	next	ADJ
fueconorg-325	116	38	year	year	NOUN
fueconorg-325	116	39	's	's	PART
fueconorg-325	116	40	write	write	NOUN
fueconorg-325	116	41	offs	off	NOUN
fueconorg-325	116	42	.	.	PUNCT
fueconorg-325	117	1	through	through	ADP
fueconorg-325	117	2	ensuring	ensure	VERB
fueconorg-325	117	3	the	the	DET
fueconorg-325	117	4	control	control	NOUN
fueconorg-325	117	5	of	of	ADP
fueconorg-325	117	6	such	such	ADJ
fueconorg-325	117	7	elements	element	NOUN
fueconorg-325	117	8	,	,	PUNCT
fueconorg-325	117	9	the	the	DET
fueconorg-325	117	10	view	view	NOUN
fueconorg-325	117	11	is	be	AUX
fueconorg-325	117	12	made	make	VERB
fueconorg-325	117	13	that	that	SCONJ
fueconorg-325	117	14	their	their	PRON
fueconorg-325	117	15	method	method	NOUN
fueconorg-325	117	16	removes	remove	VERB
fueconorg-325	117	17	the	the	DET
fueconorg-325	117	18	non	non	ADJ
fueconorg-325	117	19	-	-	ADJ
fueconorg-325	117	20	discretionary	discretionary	ADJ
fueconorg-325	117	21	aspects	aspect	NOUN
fueconorg-325	117	22	of	of	ADP
fueconorg-325	117	23	bad	bad	ADJ
fueconorg-325	117	24	debts	debt	NOUN
fueconorg-325	117	25	expense	expense	NOUN
fueconorg-325	117	26	,	,	PUNCT
fueconorg-325	117	27	and	and	CCONJ
fueconorg-325	117	28	thus	thus	ADV
fueconorg-325	117	29	gathers	gather	VERB
fueconorg-325	117	30	a	a	DET
fueconorg-325	117	31	bad	bad	ADJ
fueconorg-325	117	32	debt	debt	NOUN
fueconorg-325	117	33	provision	provision	NOUN
fueconorg-325	117	34	,	,	PUNCT
fueconorg-325	117	35	which	which	PRON
fueconorg-325	117	36	mainly	mainly	ADV
fueconorg-325	117	37	highlights	highlight	VERB
fueconorg-325	117	38	accounting	accounting	NOUN
fueconorg-325	117	39	discretion	discretion	NOUN
fueconorg-325	117	40	amongst	amongst	ADP
fueconorg-325	117	41	management	management	NOUN
fueconorg-325	117	42	.	.	PUNCT
fueconorg-325	118	1	accordingly	accordingly	ADV
fueconorg-325	118	2	,	,	PUNCT
fueconorg-325	118	3	the	the	DET
fueconorg-325	118	4	model	model	NOUN
fueconorg-325	118	5	is	be	AUX
fueconorg-325	118	6	as	as	SCONJ
fueconorg-325	118	7	follows	follow	VERB
fueconorg-325	118	8	(	(	PUNCT
fueconorg-325	118	9	mcnichols	mcnichols	PROPN
fueconorg-325	118	10	&	&	CCONJ
fueconorg-325	118	11	wilson	wilson	PROPN
fueconorg-325	118	12	,	,	PUNCT
fueconorg-325	118	13	1988	1988	NUM
fueconorg-325	118	14	):	):	PUNCT
fueconorg-325	118	15	prov	prov	PROPN
fueconorg-325	118	16	t	t	PROPN
fueconorg-325	118	17	=	=	SYM
fueconorg-325	118	18	α0	α0	PROPN
fueconorg-325	118	19	+	+	CCONJ
fueconorg-325	118	20	α1	α1	PROPN
fueconorg-325	118	21	bgbl	bgbl	NOUN
fueconorg-325	118	22	t	t	PROPN
fueconorg-325	118	23	+	+	CCONJ
fueconorg-325	118	24	α2	α2	ADJ
fueconorg-325	118	25	write	write	NOUN
fueconorg-325	118	26	-	-	PUNCT
fueconorg-325	118	27	off	off	NOUN
fueconorg-325	118	28	t	t	NOUN
fueconorg-325	119	1	+	+	CCONJ
fueconorg-325	119	2	α3	α3	ADJ
fueconorg-325	119	3	write	write	NOUN
fueconorg-325	119	4	-	-	PUNCT
fueconorg-325	119	5	off	off	NOUN
fueconorg-325	119	6	t+1	t+1	PROPN
fueconorg-325	119	7	+	+	CCONJ
fueconorg-325	119	8	resprov	resprov	PROPN
fueconorg-325	119	9	t	t	PROPN
fueconorg-325	120	1	where	where	SCONJ
fueconorg-325	120	2	:	:	PUNCT
fueconorg-325	120	3	prov	prov	PROPN
fueconorg-325	120	4	t	t	PROPN
fueconorg-325	120	5	:	:	PUNCT
fueconorg-325	120	6	the	the	DET
fueconorg-325	120	7	provision	provision	NOUN
fueconorg-325	120	8	for	for	ADP
fueconorg-325	120	9	bad	bad	ADJ
fueconorg-325	120	10	debts	debt	NOUN
fueconorg-325	120	11	,	,	PUNCT
fueconorg-325	120	12	deflated	deflate	VERB
fueconorg-325	120	13	by	by	ADP
fueconorg-325	120	14	period	period	NOUN
fueconorg-325	120	15	t	t	PROPN
fueconorg-325	120	16	sales	sale	NOUN
fueconorg-325	120	17	bgbl	bgbl	PROPN
fueconorg-325	120	18	t	t	PROPN
fueconorg-325	120	19	:	:	PUNCT
fueconorg-325	120	20	the	the	DET
fueconorg-325	120	21	beginning	begin	VERB
fueconorg-325	120	22	balance	balance	NOUN
fueconorg-325	120	23	of	of	ADP
fueconorg-325	120	24	allowance	allowance	NOUN
fueconorg-325	120	25	for	for	ADP
fueconorg-325	120	26	bad	bad	ADJ
fueconorg-325	120	27	debts	debt	NOUN
fueconorg-325	120	28	in	in	ADP
fueconorg-325	120	29	period	period	NOUN
fueconorg-325	120	30	t	t	PROPN
fueconorg-325	120	31	,	,	PUNCT
fueconorg-325	120	32	deflated	deflate	VERB
fueconorg-325	120	33	by	by	ADP
fueconorg-325	120	34	period	period	NOUN
fueconorg-325	120	35	t	t	PROPN
fueconorg-325	120	36	sales	sale	NOUN
fueconorg-325	120	37	.	.	PUNCT
fueconorg-325	121	1	an	an	DET
fueconorg-325	121	2	overview	overview	NOUN
fueconorg-325	121	3	of	of	ADP
fueconorg-325	121	4	earnings	earning	NOUN
fueconorg-325	121	5	management	management	NOUN
fueconorg-325	121	6	measurement	measurement	NOUN
fueconorg-325	121	7	approaches	approach	VERB
fueconorg-325	121	8	:	:	PUNCT
fueconorg-325	121	9	development	development	NOUN
fueconorg-325	121	10	and	and	CCONJ
fueconorg-325	121	11	evaluation	evaluation	NOUN
fueconorg-325	121	12			VERB
fueconorg-325	121	13	29	29	NUM
fueconorg-325	121	14	write	write	VERB
fueconorg-325	121	15	-	-	PUNCT
fueconorg-325	121	16	off	off	NOUN
fueconorg-325	121	17	t	t	PROPN
fueconorg-325	121	18	:	:	PUNCT
fueconorg-325	121	19	write	write	NOUN
fueconorg-325	121	20	-	-	PUNCT
fueconorg-325	121	21	offs	off	NOUN
fueconorg-325	121	22	for	for	ADP
fueconorg-325	121	23	period	period	NOUN
fueconorg-325	121	24	t	t	PROPN
fueconorg-325	121	25	,	,	PUNCT
fueconorg-325	121	26	deflated	deflate	VERB
fueconorg-325	121	27	by	by	ADP
fueconorg-325	121	28	period	period	NOUN
fueconorg-325	121	29	t	t	PROPN
fueconorg-325	121	30	sales	sale	NOUN
fueconorg-325	121	31	.	.	PUNCT
fueconorg-325	122	1	write	write	VERB
fueconorg-325	122	2	-	-	PUNCT
fueconorg-325	122	3	off	off	NOUN
fueconorg-325	122	4	t+1	t+1	NOUN
fueconorg-325	122	5	:	:	PUNCT
fueconorg-325	122	6	write	write	NOUN
fueconorg-325	122	7	-	-	PUNCT
fueconorg-325	122	8	offs	off	NOUN
fueconorg-325	122	9	for	for	ADP
fueconorg-325	122	10	period	period	NOUN
fueconorg-325	122	11	t	t	PROPN
fueconorg-325	122	12	+1	+1	PROPN
fueconorg-325	122	13	,	,	PUNCT
fueconorg-325	122	14	deflated	deflate	VERB
fueconorg-325	122	15	by	by	ADP
fueconorg-325	122	16	period	period	NOUN
fueconorg-325	122	17	t	t	PROPN
fueconorg-325	122	18	sales	sale	NOUN
fueconorg-325	122	19	.	.	PUNCT
fueconorg-325	123	1	resprov	resprov	PROPN
fueconorg-325	123	2	t	t	PROPN
fueconorg-325	123	3	:	:	PUNCT
fueconorg-325	123	4	the	the	DET
fueconorg-325	123	5	projection	projection	NOUN
fueconorg-325	123	6	error	error	NOUN
fueconorg-325	123	7	,	,	PUNCT
fueconorg-325	123	8	which	which	PRON
fueconorg-325	123	9	by	by	ADP
fueconorg-325	123	10	design	design	NOUN
fueconorg-325	123	11	is	be	AUX
fueconorg-325	123	12	orthogonal	orthogonal	ADJ
fueconorg-325	123	13	to	to	ADP
fueconorg-325	123	14	the	the	DET
fueconorg-325	123	15	repressors	repressor	NOUN
fueconorg-325	123	16	.	.	PUNCT
fueconorg-325	124	1	it	it	PRON
fueconorg-325	124	2	can	can	AUX
fueconorg-325	124	3	be	be	AUX
fueconorg-325	124	4	seen	see	VERB
fueconorg-325	124	5	that	that	SCONJ
fueconorg-325	124	6	this	this	DET
fueconorg-325	124	7	model	model	NOUN
fueconorg-325	124	8	is	be	AUX
fueconorg-325	124	9	similar	similar	ADJ
fueconorg-325	124	10	to	to	ADP
fueconorg-325	124	11	total	total	ADJ
fueconorg-325	124	12	accruals	accrual	NOUN
fueconorg-325	124	13	models	model	NOUN
fueconorg-325	124	14	in	in	ADP
fueconorg-325	124	15	terms	term	NOUN
fueconorg-325	124	16	of	of	ADP
fueconorg-325	124	17	decomposing	decompose	VERB
fueconorg-325	124	18	total	total	ADJ
fueconorg-325	124	19	accruals	accrual	NOUN
fueconorg-325	124	20	into	into	ADP
fueconorg-325	124	21	managed	manage	VERB
fueconorg-325	124	22	and	and	CCONJ
fueconorg-325	124	23	unmanaged	unmanaged	ADJ
fueconorg-325	124	24	components	component	NOUN
fueconorg-325	124	25	.	.	PUNCT
fueconorg-325	125	1	to	to	PART
fueconorg-325	125	2	do	do	VERB
fueconorg-325	125	3	so	so	ADV
fueconorg-325	125	4	it	it	PRON
fueconorg-325	125	5	uses	use	VERB
fueconorg-325	125	6	regression	regression	NOUN
fueconorg-325	125	7	model	model	NOUN
fueconorg-325	125	8	.	.	PUNCT
fueconorg-325	126	1	beneish	beneish	PROPN
fueconorg-325	126	2	(	(	PUNCT
fueconorg-325	126	3	1997	1997	NUM
fueconorg-325	126	4	)	)	PUNCT
fueconorg-325	126	5	beneish	beneish	PROPN
fueconorg-325	126	6	(	(	PUNCT
fueconorg-325	126	7	1997	1997	NUM
fueconorg-325	126	8	)	)	PUNCT
fueconorg-325	126	9	introduces	introduce	VERB
fueconorg-325	126	10	a	a	DET
fueconorg-325	126	11	model	model	NOUN
fueconorg-325	126	12	centred	centre	VERB
fueconorg-325	126	13	on	on	ADP
fueconorg-325	126	14	identifying	identify	VERB
fueconorg-325	126	15	earnings	earning	NOUN
fueconorg-325	126	16	management	management	NOUN
fueconorg-325	126	17	from	from	ADP
fueconorg-325	126	18	organisations	organisation	NOUN
fueconorg-325	126	19	dealing	deal	VERB
fueconorg-325	126	20	with	with	ADP
fueconorg-325	126	21	significant	significant	ADJ
fueconorg-325	126	22	financial	financial	ADJ
fueconorg-325	126	23	performance	performance	NOUN
fueconorg-325	126	24	,	,	PUNCT
fueconorg-325	126	25	and	and	CCONJ
fueconorg-325	126	26	examines	examine	VERB
fueconorg-325	126	27	actual	actual	ADJ
fueconorg-325	126	28	earnings	earning	NOUN
fueconorg-325	126	29	management	management	NOUN
fueconorg-325	126	30	occurrences	occurrence	NOUN
fueconorg-325	126	31	,	,	PUNCT
fueconorg-325	126	32	contrasting	contrast	VERB
fueconorg-325	126	33	the	the	DET
fueconorg-325	126	34	performance	performance	NOUN
fueconorg-325	126	35	of	of	ADP
fueconorg-325	126	36	the	the	DET
fueconorg-325	126	37	model	model	NOUN
fueconorg-325	126	38	to	to	ADP
fueconorg-325	126	39	that	that	PRON
fueconorg-325	126	40	of	of	ADP
fueconorg-325	126	41	the	the	DET
fueconorg-325	126	42	aggregate	aggregate	ADJ
fueconorg-325	126	43	accrual	accrual	ADJ
fueconorg-325	126	44	approaches	approach	NOUN
fueconorg-325	126	45	,	,	PUNCT
fueconorg-325	126	46	particularly	particularly	ADV
fueconorg-325	126	47	the	the	DET
fueconorg-325	126	48	modified	modify	VERB
fueconorg-325	126	49	jones	jones	NOUN
fueconorg-325	126	50	by	by	ADP
fueconorg-325	126	51	dechow	dechow	PROPN
fueconorg-325	126	52	et	et	PROPN
fueconorg-325	126	53	al	al	PROPN
fueconorg-325	126	54	.	.	PROPN
fueconorg-325	127	1	(	(	PUNCT
fueconorg-325	127	2	1995	1995	NUM
fueconorg-325	127	3	)	)	PUNCT
fueconorg-325	127	4	.	.	PUNCT
fueconorg-325	128	1	the	the	DET
fueconorg-325	128	2	method	method	NOUN
fueconorg-325	128	3	establishes	establish	VERB
fueconorg-325	128	4	a	a	DET
fueconorg-325	128	5	distinction	distinction	NOUN
fueconorg-325	128	6	between	between	ADP
fueconorg-325	128	7	gaap	gaap	NOUN
fueconorg-325	128	8	violators	violator	NOUN
fueconorg-325	128	9	and	and	CCONJ
fueconorg-325	128	10	aggressive	aggressive	ADJ
fueconorg-325	128	11	accruals	accrual	NOUN
fueconorg-325	128	12	,	,	PUNCT
fueconorg-325	128	13	and	and	CCONJ
fueconorg-325	128	14	is	be	AUX
fueconorg-325	128	15	centred	centre	VERB
fueconorg-325	128	16	on	on	ADP
fueconorg-325	128	17	the	the	DET
fueconorg-325	128	18	explanatory	explanatory	ADJ
fueconorg-325	128	19	variables	variable	NOUN
fueconorg-325	128	20	able	able	ADJ
fueconorg-325	128	21	to	to	PART
fueconorg-325	128	22	capture	capture	VERB
fueconorg-325	128	23	and	and	CCONJ
fueconorg-325	128	24	differentiate	differentiate	VERB
fueconorg-325	128	25	between	between	ADP
fueconorg-325	128	26	elements	element	NOUN
fueconorg-325	128	27	that	that	PRON
fueconorg-325	128	28	establish	establish	VERB
fueconorg-325	128	29	incentives	incentive	NOUN
fueconorg-325	128	30	to	to	PART
fueconorg-325	128	31	violate	violate	VERB
fueconorg-325	128	32	,	,	PUNCT
fueconorg-325	128	33	and	and	CCONJ
fueconorg-325	128	34	the	the	DET
fueconorg-325	128	35	likelihood	likelihood	NOUN
fueconorg-325	128	36	of	of	ADP
fueconorg-325	128	37	identifying	identify	VERB
fueconorg-325	128	38	gaap	gaap	NOUN
fueconorg-325	128	39	violation	violation	NOUN
fueconorg-325	128	40	.	.	PUNCT
fueconorg-325	129	1	moreover	moreover	ADV
fueconorg-325	129	2	,	,	PUNCT
fueconorg-325	129	3	they	they	PRON
fueconorg-325	129	4	utilise	utilise	VERB
fueconorg-325	129	5	a	a	DET
fueconorg-325	129	6	number	number	NOUN
fueconorg-325	129	7	of	of	ADP
fueconorg-325	129	8	different	different	ADJ
fueconorg-325	129	9	possible	possible	ADJ
fueconorg-325	129	10	variables	variable	NOUN
fueconorg-325	129	11	that	that	PRON
fueconorg-325	129	12	establish	establish	VERB
fueconorg-325	129	13	incentives	incentive	NOUN
fueconorg-325	129	14	to	to	PART
fueconorg-325	129	15	violate	violate	VERB
fueconorg-325	129	16	gapp	gapp	NOUN
fueconorg-325	129	17	,	,	PUNCT
fueconorg-325	129	18	and	and	CCONJ
fueconorg-325	129	19	further	far	ADV
fueconorg-325	129	20	take	take	VERB
fueconorg-325	129	21	into	into	ADP
fueconorg-325	129	22	account	account	NOUN
fueconorg-325	129	23	another	another	DET
fueconorg-325	129	24	eight	eight	NUM
fueconorg-325	129	25	financial	financial	ADJ
fueconorg-325	129	26	statement	statement	NOUN
fueconorg-325	129	27	variables	variable	NOUN
fueconorg-325	129	28	,	,	PUNCT
fueconorg-325	129	29	which	which	PRON
fueconorg-325	129	30	could	could	AUX
fueconorg-325	129	31	impact	impact	VERB
fueconorg-325	129	32	the	the	DET
fueconorg-325	129	33	overall	overall	ADJ
fueconorg-325	129	34	likelihood	likelihood	NOUN
fueconorg-325	129	35	of	of	ADP
fueconorg-325	129	36	being	be	AUX
fueconorg-325	129	37	identified	identify	VERB
fueconorg-325	129	38	by	by	ADP
fueconorg-325	129	39	the	the	DET
fueconorg-325	129	40	market	market	NOUN
fueconorg-325	129	41	participants	participant	NOUN
fueconorg-325	129	42	,	,	PUNCT
fueconorg-325	129	43	with	with	ADP
fueconorg-325	129	44	such	such	ADJ
fueconorg-325	129	45	variables	variable	NOUN
fueconorg-325	129	46	capturing	capture	VERB
fueconorg-325	129	47	misrepresentations	misrepresentation	NOUN
fueconorg-325	129	48	in	in	ADP
fueconorg-325	129	49	financial	financial	ADJ
fueconorg-325	129	50	data	datum	NOUN
fueconorg-325	129	51	,	,	PUNCT
fueconorg-325	129	52	as	as	SCONJ
fueconorg-325	129	53	derived	derive	VERB
fueconorg-325	129	54	through	through	ADP
fueconorg-325	129	55	gaap	gaap	NOUN
fueconorg-325	129	56	violation	violation	NOUN
fueconorg-325	129	57	.	.	PUNCT
fueconorg-325	130	1	this	this	PRON
fueconorg-325	130	2	delivers	deliver	VERB
fueconorg-325	130	3	a	a	DET
fueconorg-325	130	4	probability	probability	NOUN
fueconorg-325	130	5	prediction	prediction	NOUN
fueconorg-325	130	6	of	of	ADP
fueconorg-325	130	7	the	the	DET
fueconorg-325	130	8	potential	potential	NOUN
fueconorg-325	130	9	for	for	ADP
fueconorg-325	130	10	earnings	earning	NOUN
fueconorg-325	130	11	management	management	NOUN
fueconorg-325	130	12	between	between	ADP
fueconorg-325	130	13	organisations	organisation	NOUN
fueconorg-325	130	14	in	in	ADP
fueconorg-325	130	15	which	which	PRON
fueconorg-325	130	16	abnormal	abnormal	ADJ
fueconorg-325	130	17	accruals	accrual	NOUN
fueconorg-325	130	18	are	be	AUX
fueconorg-325	130	19	not	not	PART
fueconorg-325	130	20	correctly	correctly	ADV
fueconorg-325	130	21	outlined	outline	VERB
fueconorg-325	130	22	.	.	PUNCT
fueconorg-325	131	1	the	the	DET
fueconorg-325	131	2	model	model	NOUN
fueconorg-325	131	3	is	be	AUX
fueconorg-325	131	4	detailed	detail	VERB
fueconorg-325	131	5	as	as	SCONJ
fueconorg-325	131	6	follows	follow	VERB
fueconorg-325	131	7	:	:	PUNCT
fueconorg-325	131	8	mi	mi	PROPN
fueconorg-325	131	9	=	=	PROPN
fueconorg-325	131	10	bxi	bxi	PROPN
fueconorg-325	131	11	+	+	NUM
fueconorg-325	131	12	θ	θ	PROPN
fueconorg-325	132	1	where	where	SCONJ
fueconorg-325	132	2	:	:	PUNCT
fueconorg-325	132	3	m	m	X
fueconorg-325	132	4	:	:	PUNCT
fueconorg-325	132	5	a	a	DET
fueconorg-325	132	6	dichotomous	dichotomous	ADJ
fueconorg-325	132	7	variable	variable	NOUN
fueconorg-325	132	8	which	which	PRON
fueconorg-325	132	9	takes	take	VERB
fueconorg-325	132	10	a	a	DET
fueconorg-325	132	11	value	value	NOUN
fueconorg-325	132	12	of	of	ADP
fueconorg-325	132	13	i	i	PRON
fueconorg-325	132	14	for	for	ADP
fueconorg-325	132	15	violators	violator	NOUN
fueconorg-325	132	16	and	and	CCONJ
fueconorg-325	132	17	0	0	NUM
fueconorg-325	132	18	otherwise	otherwise	ADV
fueconorg-325	132	19	.	.	PUNCT
fueconorg-325	133	1	x	x	X
fueconorg-325	133	2	:	:	PUNCT
fueconorg-325	133	3	the	the	DET
fueconorg-325	133	4	matrix	matrix	NOUN
fueconorg-325	133	5	of	of	ADP
fueconorg-325	133	6	explanatory	explanatory	ADJ
fueconorg-325	133	7	variables	variable	NOUN
fueconorg-325	133	8	.	.	PUNCT
fueconorg-325	134	1	θ	θ	X
fueconorg-325	134	2	:	:	PUNCT
fueconorg-325	134	3	a	a	DET
fueconorg-325	134	4	vector	vector	NOUN
fueconorg-325	134	5	of	of	ADP
fueconorg-325	134	6	mean	mean	NOUN
fueconorg-325	134	7	zero	zero	NUM
fueconorg-325	134	8	independent	independent	ADJ
fueconorg-325	134	9	and	and	CCONJ
fueconorg-325	134	10	identically	identically	ADV
fueconorg-325	134	11	normally	normally	ADV
fueconorg-325	134	12	distributed	distribute	VERB
fueconorg-325	134	13	residuals	residual	NOUN
fueconorg-325	134	14	.	.	PUNCT
fueconorg-325	135	1	as	as	ADP
fueconorg-325	135	2	such	such	ADJ
fueconorg-325	135	3	,	,	PUNCT
fueconorg-325	135	4	beneish	beneish	ADJ
fueconorg-325	135	5	(	(	PUNCT
fueconorg-325	135	6	1997	1997	NUM
fueconorg-325	135	7	)	)	PUNCT
fueconorg-325	135	8	highlights	highlight	NOUN
fueconorg-325	135	9	that	that	SCONJ
fueconorg-325	135	10	the	the	DET
fueconorg-325	135	11	capacity	capacity	NOUN
fueconorg-325	135	12	of	of	ADP
fueconorg-325	135	13	the	the	DET
fueconorg-325	135	14	modified	modify	VERB
fueconorg-325	135	15	jones	jones	PROPN
fueconorg-325	135	16	model	model	PROPN
fueconorg-325	135	17	to	to	PART
fueconorg-325	135	18	separate	separate	VERB
fueconorg-325	135	19	discretion	discretion	NOUN
fueconorg-325	135	20	among	among	ADP
fueconorg-325	135	21	firms	firm	NOUN
fueconorg-325	135	22	with	with	ADP
fueconorg-325	135	23	significant	significant	ADJ
fueconorg-325	135	24	performance	performance	NOUN
fueconorg-325	135	25	may	may	AUX
fueconorg-325	135	26	be	be	AUX
fueconorg-325	135	27	improved	improve	VERB
fueconorg-325	135	28	through	through	ADP
fueconorg-325	135	29	incorporating	incorporate	VERB
fueconorg-325	135	30	lagged	lag	VERB
fueconorg-325	135	31	total	total	ADJ
fueconorg-325	135	32	accruals	accrual	NOUN
fueconorg-325	135	33	and	and	CCONJ
fueconorg-325	135	34	a	a	DET
fueconorg-325	135	35	tool	tool	NOUN
fueconorg-325	135	36	for	for	ADP
fueconorg-325	135	37	measuring	measure	VERB
fueconorg-325	135	38	past	past	ADJ
fueconorg-325	135	39	price	price	NOUN
fueconorg-325	135	40	performance	performance	NOUN
fueconorg-325	135	41	as	as	ADP
fueconorg-325	135	42	explanatory	explanatory	ADJ
fueconorg-325	135	43	.	.	PUNCT
fueconorg-325	136	1	such	such	ADJ
fueconorg-325	136	2	additional	additional	ADJ
fueconorg-325	136	3	variables	variable	NOUN
fueconorg-325	136	4	are	be	AUX
fueconorg-325	136	5	in	in	ADP
fueconorg-325	136	6	line	line	NOUN
fueconorg-325	136	7	with	with	ADP
fueconorg-325	136	8	the	the	DET
fueconorg-325	136	9	estimation	estimation	NOUN
fueconorg-325	136	10	made	make	VERB
fueconorg-325	136	11	by	by	ADP
fueconorg-325	136	12	guay	guay	NOUN
fueconorg-325	136	13	,	,	PUNCT
fueconorg-325	136	14	kothari	kothari	PROPN
fueconorg-325	136	15	and	and	CCONJ
fueconorg-325	136	16	watts	watts	PROPN
fueconorg-325	136	17	(	(	PUNCT
fueconorg-325	136	18	1996	1996	NUM
fueconorg-325	136	19	)	)	PUNCT
fueconorg-325	136	20	,	,	PUNCT
fueconorg-325	136	21	who	who	PRON
fueconorg-325	136	22	suggest	suggest	VERB
fueconorg-325	136	23	that	that	SCONJ
fueconorg-325	136	24	accruals	accrual	NOUN
fueconorg-325	136	25	models	model	NOUN
fueconorg-325	136	26	that	that	PRON
fueconorg-325	136	27	consider	consider	VERB
fueconorg-325	136	28	the	the	DET
fueconorg-325	136	29	incentives	incentive	NOUN
fueconorg-325	136	30	of	of	ADP
fueconorg-325	136	31	management	management	NOUN
fueconorg-325	136	32	and	and	CCONJ
fueconorg-325	136	33	who	who	PRON
fueconorg-325	136	34	acknowledge	acknowledge	VERB
fueconorg-325	136	35	the	the	DET
fueconorg-325	136	36	reversals	reversal	NOUN
fueconorg-325	136	37	of	of	ADP
fueconorg-325	136	38	discretionary	discretionary	ADJ
fueconorg-325	136	39	accruals	accrual	NOUN
fueconorg-325	136	40	are	be	AUX
fueconorg-325	136	41	more	more	ADV
fueconorg-325	136	42	likely	likely	ADJ
fueconorg-325	136	43	to	to	PART
fueconorg-325	136	44	detect	detect	VERB
fueconorg-325	136	45	discretionary	discretionary	ADJ
fueconorg-325	136	46	accruals	accrual	NOUN
fueconorg-325	136	47	.	.	PUNCT
fueconorg-325	137	1	cecchini	cecchini	PROPN
fueconorg-325	137	2	,	,	PUNCT
fueconorg-325	137	3	jackson	jackson	PROPN
fueconorg-325	137	4	and	and	CCONJ
fueconorg-325	137	5	liu	liu	PROPN
fueconorg-325	137	6	(	(	PUNCT
fueconorg-325	137	7	2012	2012	NUM
fueconorg-325	137	8	)	)	PUNCT
fueconorg-325	137	9	the	the	DET
fueconorg-325	137	10	study	study	NOUN
fueconorg-325	137	11	of	of	ADP
fueconorg-325	137	12	cecchini	cecchini	PROPN
fueconorg-325	137	13	et	et	PROPN
fueconorg-325	137	14	al	al	PROPN
fueconorg-325	137	15	.	.	PROPN
fueconorg-325	138	1	(	(	PUNCT
fueconorg-325	138	2	2012	2012	NUM
fueconorg-325	138	3	)	)	PUNCT
fueconorg-325	138	4	examines	examine	VERB
fueconorg-325	138	5	whether	whether	SCONJ
fueconorg-325	138	6	or	or	CCONJ
fueconorg-325	138	7	not	not	PART
fueconorg-325	138	8	the	the	DET
fueconorg-325	138	9	ipo	ipo	NOUN
fueconorg-325	138	10	(	(	PUNCT
fueconorg-325	138	11	initial	initial	ADJ
fueconorg-325	138	12	public	public	ADJ
fueconorg-325	138	13	offering	offering	NOUN
fueconorg-325	138	14	)	)	PUNCT
fueconorg-325	138	15	organisations	organisation	NOUN
fueconorg-325	138	16	manage	manage	VERB
fueconorg-325	138	17	earnings	earning	NOUN
fueconorg-325	138	18	through	through	ADP
fueconorg-325	138	19	the	the	DET
fueconorg-325	138	20	application	application	NOUN
fueconorg-325	138	21	of	of	ADP
fueconorg-325	138	22	an	an	DET
fueconorg-325	138	23	individual	individual	ADJ
fueconorg-325	138	24	accrual	accrual	ADJ
fueconorg-325	138	25	account	account	NOUN
fueconorg-325	138	26	on	on	ADP
fueconorg-325	138	27	the	the	DET
fueconorg-325	138	28	balance	balance	NOUN
fueconorg-325	138	29	sheet	sheet	NOUN
fueconorg-325	138	30	and	and	CCONJ
fueconorg-325	138	31	an	an	DET
fueconorg-325	138	32	individual	individual	ADJ
fueconorg-325	138	33	accrual	accrual	ADJ
fueconorg-325	138	34	account	account	NOUN
fueconorg-325	138	35	on	on	ADP
fueconorg-325	138	36	the	the	DET
fueconorg-325	138	37	income	income	NOUN
fueconorg-325	138	38	statement	statement	NOUN
fueconorg-325	138	39	,	,	PUNCT
fueconorg-325	138	40	notably	notably	ADV
fueconorg-325	138	41	the	the	DET
fueconorg-325	138	42	allowance	allowance	NOUN
fueconorg-325	138	43	for	for	ADP
fueconorg-325	138	44	uncollectible	uncollectible	ADJ
fueconorg-325	138	45	accounts	account	NOUN
fueconorg-325	138	46	and	and	CCONJ
fueconorg-325	138	47	bad	bad	ADJ
fueconorg-325	138	48	debt	debt	NOUN
fueconorg-325	138	49	expense	expense	NOUN
fueconorg-325	138	50	,	,	PUNCT
fueconorg-325	138	51	respectively	respectively	ADV
fueconorg-325	138	52	.	.	PUNCT
fueconorg-325	139	1	comparable	comparable	ADJ
fueconorg-325	139	2	to	to	ADP
fueconorg-325	139	3	the	the	DET
fueconorg-325	139	4	approach	approach	NOUN
fueconorg-325	139	5	of	of	ADP
fueconorg-325	139	6	teoh	teoh	PROPN
fueconorg-325	139	7	,	,	PUNCT
fueconorg-325	139	8	wong	wong	PROPN
fueconorg-325	139	9	and	and	CCONJ
fueconorg-325	139	10	rao	rao	PROPN
fueconorg-325	139	11	(	(	PUNCT
fueconorg-325	139	12	1998	1998	NUM
fueconorg-325	139	13	)	)	PUNCT
fueconorg-325	139	14	,	,	PUNCT
fueconorg-325	139	15	the	the	DET
fueconorg-325	139	16	writers	writer	NOUN
fueconorg-325	139	17	begin	begin	VERB
fueconorg-325	139	18	through	through	ADP
fueconorg-325	139	19	drawing	draw	VERB
fueconorg-325	139	20	a	a	DET
fueconorg-325	139	21	comparison	comparison	NOUN
fueconorg-325	139	22	with	with	ADP
fueconorg-325	139	23	the	the	DET
fueconorg-325	139	24	scaled	scale	VERB
fueconorg-325	139	25	allowance	allowance	NOUN
fueconorg-325	139	26	of	of	ADP
fueconorg-325	139	27	non	non	ADJ
fueconorg-325	139	28	-	-	ADJ
fueconorg-325	139	29	ipo	ipo	ADJ
fueconorg-325	139	30	organisations	organisation	NOUN
fueconorg-325	139	31	to	to	ADP
fueconorg-325	139	32	the	the	DET
fueconorg-325	139	33	scaled	scale	VERB
fueconorg-325	139	34	allowance	allowance	NOUN
fueconorg-325	139	35	of	of	ADP
fueconorg-325	139	36	ipo	ipo	NOUN
fueconorg-325	139	37	organisations	organisation	NOUN
fueconorg-325	139	38	,	,	PUNCT
fueconorg-325	139	39	where	where	SCONJ
fueconorg-325	139	40	the	the	DET
fueconorg-325	139	41	scaled	scale	VERB
fueconorg-325	139	42	allowances	allowance	NOUN
fueconorg-325	139	43	receivables	receivable	NOUN
fueconorg-325	139	44	are	be	AUX
fueconorg-325	139	45	introduced	introduce	VERB
fueconorg-325	139	46	in	in	ADP
fueconorg-325	139	47	terms	term	NOUN
fueconorg-325	139	48	of	of	ADP
fueconorg-325	139	49	percentage	percentage	NOUN
fueconorg-325	139	50	form	form	NOUN
fueconorg-325	139	51	.	.	PUNCT
fueconorg-325	140	1	where	where	SCONJ
fueconorg-325	140	2	:	:	PUNCT
fueconorg-325	140	3	is	be	AUX
fueconorg-325	140	4	the	the	DET
fueconorg-325	140	5	allowance	allowance	NOUN
fueconorg-325	140	6	for	for	ADP
fueconorg-325	140	7	uncollectible	uncollectible	ADJ
fueconorg-325	140	8	accounts	account	NOUN
fueconorg-325	140	9	.	.	PUNCT
fueconorg-325	141	1	is	be	AUX
fueconorg-325	141	2	a	a	DET
fueconorg-325	141	3	gross	gross	ADJ
fueconorg-325	141	4	accounts	account	NOUN
fueconorg-325	141	5	receivable	receivable	ADJ
fueconorg-325	141	6	,	,	PUNCT
fueconorg-325	141	7	i	i	PRON
fueconorg-325	141	8	and	and	CCONJ
fueconorg-325	141	9	t	t	PROPN
fueconorg-325	141	10	are	be	AUX
fueconorg-325	141	11	firm	firm	ADJ
fueconorg-325	141	12	and	and	CCONJ
fueconorg-325	141	13	year	year	NOUN
fueconorg-325	141	14	subscript	subscript	PROPN
fueconorg-325	141	15	a.	a.	PROPN
fueconorg-325	141	16	marai	marai	PROPN
fueconorg-325	141	17	,	,	PUNCT
fueconorg-325	141	18	v.	v.	ADP
fueconorg-325	141	19	pavlović	pavlović	NOUN
fueconorg-325	141	20	30	30	NUM
fueconorg-325	141	21	the	the	DET
fueconorg-325	141	22	study	study	NOUN
fueconorg-325	141	23	of	of	ADP
fueconorg-325	141	24	cecchini	cecchini	PROPN
fueconorg-325	141	25	et	et	PROPN
fueconorg-325	141	26	al	al	PROPN
fueconorg-325	141	27	.	.	PROPN
fueconorg-325	142	1	(	(	PUNCT
fueconorg-325	142	2	2012	2012	NUM
fueconorg-325	142	3	)	)	PUNCT
fueconorg-325	142	4	further	far	ADV
fueconorg-325	142	5	develops	develop	VERB
fueconorg-325	142	6	such	such	DET
fueconorg-325	142	7	an	an	DET
fueconorg-325	142	8	analysis	analysis	NOUN
fueconorg-325	142	9	by	by	ADP
fueconorg-325	142	10	placing	place	VERB
fueconorg-325	142	11	emphasis	emphasis	NOUN
fueconorg-325	142	12	on	on	ADP
fueconorg-325	142	13	the	the	DET
fueconorg-325	142	14	ratio	ratio	NOUN
fueconorg-325	142	15	of	of	ADP
fueconorg-325	142	16	the	the	DET
fueconorg-325	142	17	receivables	receivables	NOUN
fueconorg-325	142	18	allowance	allowance	NOUN
fueconorg-325	142	19	to	to	ADP
fueconorg-325	142	20	leading	lead	VERB
fueconorg-325	142	21	write	write	NOUN
fueconorg-325	142	22	-	-	PUNCT
fueconorg-325	142	23	offs	off	NOUN
fueconorg-325	142	24	.	.	PUNCT
fueconorg-325	143	1	the	the	DET
fueconorg-325	143	2	ratio	ratio	NOUN
fueconorg-325	143	3	is	be	AUX
fueconorg-325	143	4	expressed	express	VERB
fueconorg-325	143	5	through	through	ADP
fueconorg-325	143	6	the	the	DET
fueconorg-325	143	7	percentage	percentage	NOUN
fueconorg-325	143	8	where	where	SCONJ
fueconorg-325	143	9	:	:	PUNCT
fueconorg-325	143	10	the	the	DET
fueconorg-325	143	11	allowance	allowance	NOUN
fueconorg-325	143	12	for	for	ADP
fueconorg-325	143	13	uncollectible	uncollectible	ADJ
fueconorg-325	143	14	accounts	account	NOUN
fueconorg-325	143	15	.	.	PUNCT
fueconorg-325	144	1	write	write	NOUN
fueconorg-325	144	2	-	-	PUNCT
fueconorg-325	144	3	offs	off	NOUN
fueconorg-325	144	4	of	of	ADP
fueconorg-325	144	5	uncollectible	uncollectible	ADJ
fueconorg-325	144	6	accounts	account	NOUN
fueconorg-325	144	7	,	,	PUNCT
fueconorg-325	144	8	i	i	PRON
fueconorg-325	144	9	and	and	CCONJ
fueconorg-325	144	10	t	t	PROPN
fueconorg-325	144	11	are	be	AUX
fueconorg-325	144	12	firm	firm	ADJ
fueconorg-325	144	13	and	and	CCONJ
fueconorg-325	144	14	year	year	NOUN
fueconorg-325	144	15	subscript	subscript	NOUN
fueconorg-325	144	16	.	.	PUNCT
fueconorg-325	145	1	making	make	VERB
fueconorg-325	145	2	the	the	DET
fueconorg-325	145	3	assumption	assumption	NOUN
fueconorg-325	145	4	that	that	SCONJ
fueconorg-325	145	5	leading	lead	VERB
fueconorg-325	145	6	write	write	NOUN
fueconorg-325	145	7	-	-	PUNCT
fueconorg-325	145	8	offs	off	NOUN
fueconorg-325	145	9	is	be	AUX
fueconorg-325	145	10	mainly	mainly	ADV
fueconorg-325	145	11	linked	link	VERB
fueconorg-325	145	12	with	with	ADP
fueconorg-325	145	13	the	the	DET
fueconorg-325	145	14	receivables	receivables	NOUN
fueconorg-325	145	15	allowance	allowance	NOUN
fueconorg-325	145	16	in	in	ADP
fueconorg-325	145	17	year	year	NOUN
fueconorg-325	145	18	t	t	PROPN
fueconorg-325	145	19	,	,	PUNCT
fueconorg-325	145	20	the	the	DET
fueconorg-325	145	21	ratio	ratio	NOUN
fueconorg-325	145	22	of	of	ADP
fueconorg-325	145	23	1	1	NUM
fueconorg-325	145	24	should	should	AUX
fueconorg-325	145	25	suggest	suggest	VERB
fueconorg-325	145	26	that	that	SCONJ
fueconorg-325	145	27	the	the	DET
fueconorg-325	145	28	allowance	allowance	NOUN
fueconorg-325	145	29	is	be	AUX
fueconorg-325	145	30	precisely	precisely	ADV
fueconorg-325	145	31	adequate	adequate	ADJ
fueconorg-325	145	32	.	.	PUNCT
fueconorg-325	146	1	ratios	ratio	NOUN
fueconorg-325	146	2	seen	see	VERB
fueconorg-325	146	3	to	to	PART
fueconorg-325	146	4	be	be	AUX
fueconorg-325	146	5	more	more	ADJ
fueconorg-325	146	6	than	than	ADP
fueconorg-325	146	7	1	1	NUM
fueconorg-325	146	8	would	would	AUX
fueconorg-325	146	9	suggest	suggest	VERB
fueconorg-325	146	10	that	that	SCONJ
fueconorg-325	146	11	the	the	DET
fueconorg-325	146	12	organisation	organisation	NOUN
fueconorg-325	146	13	has	have	AUX
fueconorg-325	146	14	exaggerated	exaggerate	VERB
fueconorg-325	146	15	its	its	PRON
fueconorg-325	146	16	allowance	allowance	NOUN
fueconorg-325	146	17	,	,	PUNCT
fueconorg-325	146	18	whereas	whereas	SCONJ
fueconorg-325	146	19	the	the	DET
fueconorg-325	146	20	organisation	organisation	NOUN
fueconorg-325	146	21	may	may	AUX
fueconorg-325	146	22	have	have	AUX
fueconorg-325	146	23	understated	understate	VERB
fueconorg-325	146	24	its	its	PRON
fueconorg-325	146	25	allowance	allowance	NOUN
fueconorg-325	146	26	if	if	SCONJ
fueconorg-325	146	27	the	the	DET
fueconorg-325	146	28	ratio	ratio	NOUN
fueconorg-325	146	29	is	be	AUX
fueconorg-325	146	30	much	much	ADV
fueconorg-325	146	31	below	below	ADP
fueconorg-325	146	32	1	1	NUM
fueconorg-325	146	33	.	.	PUNCT
fueconorg-325	147	1	in	in	ADP
fueconorg-325	147	2	terms	term	NOUN
fueconorg-325	147	3	of	of	ADP
fueconorg-325	147	4	the	the	DET
fueconorg-325	147	5	examinations	examination	NOUN
fueconorg-325	147	6	of	of	ADP
fueconorg-325	147	7	bad	bad	ADJ
fueconorg-325	147	8	debt	debt	NOUN
fueconorg-325	147	9	expense	expense	NOUN
fueconorg-325	147	10	,	,	PUNCT
fueconorg-325	147	11	the	the	DET
fueconorg-325	147	12	work	work	NOUN
fueconorg-325	147	13	of	of	ADP
fueconorg-325	147	14	cecchini	cecchini	NOUN
fueconorg-325	147	15	et	et	PROPN
fueconorg-325	147	16	al	al	PROPN
fueconorg-325	147	17	.	.	PROPN
fueconorg-325	148	1	(	(	PUNCT
fueconorg-325	148	2	2012	2012	NUM
fueconorg-325	148	3	)	)	PUNCT
fueconorg-325	148	4	examined	examine	VERB
fueconorg-325	148	5	the	the	DET
fueconorg-325	148	6	differences	difference	NOUN
fueconorg-325	148	7	in	in	ADP
fueconorg-325	148	8	the	the	DET
fueconorg-325	148	9	scaled	scale	VERB
fueconorg-325	148	10	bad	bad	ADJ
fueconorg-325	148	11	debt	debt	NOUN
fueconorg-325	148	12	expense	expense	NOUN
fueconorg-325	148	13	between	between	ADP
fueconorg-325	148	14	ipo	ipo	NOUN
fueconorg-325	148	15	firms	firm	NOUN
fueconorg-325	148	16	and	and	CCONJ
fueconorg-325	148	17	matched	match	VERB
fueconorg-325	148	18	non	non	ADJ
fueconorg-325	148	19	-	-	ADJ
fueconorg-325	148	20	ipo	ipo	ADJ
fueconorg-325	148	21	firms	firm	NOUN
fueconorg-325	148	22	through	through	ADP
fueconorg-325	148	23	the	the	DET
fueconorg-325	148	24	application	application	NOUN
fueconorg-325	148	25	of	of	ADP
fueconorg-325	148	26	scales	scale	NOUN
fueconorg-325	148	27	as	as	ADP
fueconorg-325	148	28	a	a	DET
fueconorg-325	148	29	scaling	scale	VERB
fueconorg-325	148	30	variable	variable	NOUN
fueconorg-325	148	31	.	.	PUNCT
fueconorg-325	149	1	this	this	PRON
fueconorg-325	149	2	can	can	AUX
fueconorg-325	149	3	be	be	AUX
fueconorg-325	149	4	illustrated	illustrate	VERB
fueconorg-325	149	5	in	in	ADP
fueconorg-325	149	6	the	the	DET
fueconorg-325	149	7	following	following	ADJ
fueconorg-325	149	8	way	way	NOUN
fueconorg-325	149	9	:	:	PUNCT
fueconorg-325	149	10	.	.	PUNCT
fueconorg-325	150	1	where	where	SCONJ
fueconorg-325	150	2	is	be	AUX
fueconorg-325	150	3	the	the	DET
fueconorg-325	150	4	bad	bad	ADJ
fueconorg-325	150	5	debt	debt	NOUN
fueconorg-325	150	6	expense	expense	NOUN
fueconorg-325	150	7	is	be	AUX
fueconorg-325	150	8	the	the	DET
fueconorg-325	150	9	net	net	ADJ
fueconorg-325	150	10	sales	sale	NOUN
fueconorg-325	150	11	and	and	CCONJ
fueconorg-325	150	12	i	i	PRON
fueconorg-325	150	13	and	and	CCONJ
fueconorg-325	150	14	t	t	PROPN
fueconorg-325	150	15	are	be	AUX
fueconorg-325	150	16	firm	firm	ADJ
fueconorg-325	150	17	and	and	CCONJ
fueconorg-325	150	18	year	year	NOUN
fueconorg-325	150	19	subscript	subscript	NOUN
fueconorg-325	150	20	.	.	PUNCT
fueconorg-325	151	1	the	the	DET
fueconorg-325	151	2	findings	finding	NOUN
fueconorg-325	151	3	suggest	suggest	VERB
fueconorg-325	151	4	that	that	SCONJ
fueconorg-325	151	5	there	there	PRON
fueconorg-325	151	6	is	be	VERB
fueconorg-325	151	7	no	no	DET
fueconorg-325	151	8	notable	notable	ADJ
fueconorg-325	151	9	difference	difference	NOUN
fueconorg-325	151	10	when	when	SCONJ
fueconorg-325	151	11	comparing	compare	VERB
fueconorg-325	151	12	the	the	DET
fueconorg-325	151	13	non	non	ADJ
fueconorg-325	151	14	-	-	NOUN
fueconorg-325	151	15	ipo	ipo	NOUN
fueconorg-325	151	16	and	and	CCONJ
fueconorg-325	151	17	the	the	DET
fueconorg-325	151	18	ipo	ipo	NOUN
fueconorg-325	151	19	organisations	organisation	NOUN
fueconorg-325	151	20	.	.	PUNCT
fueconorg-325	152	1	this	this	DET
fueconorg-325	152	2	finding	find	VERB
fueconorg-325	152	3	somewhat	somewhat	ADV
fueconorg-325	152	4	challenges	challenge	VERB
fueconorg-325	152	5	the	the	DET
fueconorg-325	152	6	view	view	NOUN
fueconorg-325	152	7	those	those	DET
fueconorg-325	152	8	ipo	ipo	PROPN
fueconorg-325	152	9	businesses	business	NOUN
fueconorg-325	152	10	understate	understate	VERB
fueconorg-325	152	11	their	their	PRON
fueconorg-325	152	12	receivables	receivables	NOUN
fueconorg-325	152	13	-	-	PUNCT
fueconorg-325	152	14	related	relate	VERB
fueconorg-325	152	15	accrual	accrual	ADJ
fueconorg-325	152	16	accounts	account	NOUN
fueconorg-325	152	17	.	.	PUNCT
fueconorg-325	153	1	moreover	moreover	ADV
fueconorg-325	153	2	,	,	PUNCT
fueconorg-325	153	3	cecchini	cecchini	PROPN
fueconorg-325	153	4	et	et	PROPN
fueconorg-325	153	5	al	al	PROPN
fueconorg-325	153	6	.	.	PROPN
fueconorg-325	154	1	(	(	PUNCT
fueconorg-325	154	2	2012	2012	NUM
fueconorg-325	154	3	)	)	PUNCT
fueconorg-325	154	4	apply	apply	VERB
fueconorg-325	154	5	the	the	DET
fueconorg-325	154	6	model	model	NOUN
fueconorg-325	154	7	presented	present	VERB
fueconorg-325	154	8	by	by	ADP
fueconorg-325	154	9	mcnichols	mcnichol	NOUN
fueconorg-325	154	10	and	and	CCONJ
fueconorg-325	154	11	wilson	wilson	PROPN
fueconorg-325	154	12	(	(	PUNCT
fueconorg-325	154	13	1988	1988	NUM
fueconorg-325	154	14	)	)	PUNCT
fueconorg-325	154	15	with	with	ADP
fueconorg-325	154	16	the	the	DET
fueconorg-325	154	17	aim	aim	NOUN
fueconorg-325	154	18	to	to	PART
fueconorg-325	154	19	examine	examine	VERB
fueconorg-325	154	20	whether	whether	SCONJ
fueconorg-325	154	21	or	or	CCONJ
fueconorg-325	154	22	not	not	PART
fueconorg-325	154	23	bad	bad	ADJ
fueconorg-325	154	24	debt	debt	NOUN
fueconorg-325	154	25	expense	expense	NOUN
fueconorg-325	154	26	is	be	AUX
fueconorg-325	154	27	seen	see	VERB
fueconorg-325	154	28	to	to	PART
fueconorg-325	154	29	be	be	AUX
fueconorg-325	154	30	much	much	ADV
fueconorg-325	154	31	different	different	ADJ
fueconorg-325	154	32	between	between	ADP
fueconorg-325	154	33	non	non	ADJ
fueconorg-325	154	34	-	-	NOUN
fueconorg-325	154	35	ipo	ipo	NOUN
fueconorg-325	154	36	and	and	CCONJ
fueconorg-325	154	37	matched	match	VERB
fueconorg-325	154	38	ipo	ipo	NOUN
fueconorg-325	154	39	organisations	organisation	NOUN
fueconorg-325	154	40	following	follow	VERB
fueconorg-325	154	41	the	the	DET
fueconorg-325	154	42	controlling	controlling	NOUN
fueconorg-325	154	43	for	for	ADP
fueconorg-325	154	44	economic	economic	ADJ
fueconorg-325	154	45	determinants	determinant	NOUN
fueconorg-325	154	46	of	of	ADP
fueconorg-325	154	47	bad	bad	ADJ
fueconorg-325	154	48	debt	debt	NOUN
fueconorg-325	154	49	expense	expense	NOUN
fueconorg-325	154	50	.	.	PUNCT
fueconorg-325	155	1	this	this	DET
fueconorg-325	155	2	model	model	NOUN
fueconorg-325	155	3	is	be	AUX
fueconorg-325	155	4	detailed	detail	VERB
fueconorg-325	155	5	as	as	SCONJ
fueconorg-325	155	6	shown	show	VERB
fueconorg-325	155	7	below	below	ADP
fueconorg-325	155	8	:	:	PUNCT
fueconorg-325	155	9	where	where	SCONJ
fueconorg-325	155	10	:	:	PUNCT
fueconorg-325	155	11	,	,	PUNCT
fueconorg-325	155	12	,	,	PUNCT
fueconorg-325	155	13	and	and	CCONJ
fueconorg-325	155	14	,	,	PUNCT
fueconorg-325	155	15	are	be	AUX
fueconorg-325	155	16	defined	define	VERB
fueconorg-325	155	17	above	above	ADV
fueconorg-325	155	18	;	;	PUNCT
fueconorg-325	155	19	is	be	AUX
fueconorg-325	155	20	an	an	DET
fueconorg-325	155	21	indicator	indicator	NOUN
fueconorg-325	155	22	variable	variable	NOUN
fueconorg-325	155	23	coded	code	VERB
fueconorg-325	155	24	as	as	ADP
fueconorg-325	155	25	1	1	NUM
fueconorg-325	155	26	for	for	ADP
fueconorg-325	155	27	ipo	ipo	NOUN
fueconorg-325	155	28	firms	firm	NOUN
fueconorg-325	155	29	and	and	CCONJ
fueconorg-325	155	30	0	0	NUM
fueconorg-325	155	31	otherwise	otherwise	ADV
fueconorg-325	155	32	.	.	PUNCT
fueconorg-325	156	1	the	the	DET
fueconorg-325	156	2	coefficient	coefficient	NOUN
fueconorg-325	156	3	on	on	ADP
fueconorg-325	156	4	can	can	AUX
fueconorg-325	156	5	be	be	AUX
fueconorg-325	156	6	communicated	communicate	VERB
fueconorg-325	156	7	as	as	ADP
fueconorg-325	156	8	negative	negative	ADJ
fueconorg-325	156	9	,	,	PUNCT
fueconorg-325	156	10	where	where	SCONJ
fueconorg-325	156	11	the	the	DET
fueconorg-325	156	12	coefficients	coefficient	NOUN
fueconorg-325	156	13	on	on	ADP
fueconorg-325	156	14	and	and	CCONJ
fueconorg-325	156	15	are	be	AUX
fueconorg-325	156	16	expected	expect	VERB
fueconorg-325	156	17	to	to	PART
fueconorg-325	156	18	be	be	AUX
fueconorg-325	156	19	positive	positive	ADJ
fueconorg-325	156	20	.	.	PUNCT
fueconorg-325	157	1	markedly	markedly	ADV
fueconorg-325	157	2	,	,	PUNCT
fueconorg-325	157	3	a	a	DET
fueconorg-325	157	4	positive	positive	ADJ
fueconorg-325	157	5	coefficient	coefficient	NOUN
fueconorg-325	157	6	on	on	ADP
fueconorg-325	157	7	suggests	suggest	NOUN
fueconorg-325	157	8	that	that	SCONJ
fueconorg-325	157	9	ipo	ipo	PROPN
fueconorg-325	157	10	organisations	organisation	NOUN
fueconorg-325	157	11	detail	detail	VERB
fueconorg-325	157	12	greater	great	ADJ
fueconorg-325	157	13	bad	bad	ADJ
fueconorg-325	157	14	debt	debt	NOUN
fueconorg-325	157	15	expenses	expense	NOUN
fueconorg-325	157	16	than	than	ADP
fueconorg-325	157	17	matched	match	VERB
fueconorg-325	157	18	non	non	ADJ
fueconorg-325	157	19	-	-	ADJ
fueconorg-325	157	20	ipo	ipo	ADJ
fueconorg-325	157	21	firms	firm	NOUN
fueconorg-325	157	22	,	,	PUNCT
fueconorg-325	157	23	whilst	whilst	SCONJ
fueconorg-325	157	24	a	a	DET
fueconorg-325	157	25	negative	negative	ADJ
fueconorg-325	157	26	coefficient	coefficient	NOUN
fueconorg-325	157	27	on	on	ADP
fueconorg-325	157	28	suggests	suggest	NOUN
fueconorg-325	157	29	that	that	SCONJ
fueconorg-325	157	30	ipo	ipo	PROPN
fueconorg-325	157	31	organisations	organisation	NOUN
fueconorg-325	157	32	detail	detail	VERB
fueconorg-325	157	33	more	more	ADV
fueconorg-325	157	34	minor	minor	ADJ
fueconorg-325	157	35	bad	bad	ADJ
fueconorg-325	157	36	debt	debt	NOUN
fueconorg-325	157	37	expense	expense	NOUN
fueconorg-325	157	38	than	than	ADP
fueconorg-325	157	39	matched	match	VERB
fueconorg-325	157	40	non	non	ADJ
fueconorg-325	157	41	-	-	ADJ
fueconorg-325	157	42	ipo	ipo	ADJ
fueconorg-325	157	43	organisations	organisation	NOUN
fueconorg-325	157	44	.	.	PUNCT
fueconorg-325	158	1	3	3	X
fueconorg-325	158	2	.	.	X
fueconorg-325	158	3	statistical	statistical	ADJ
fueconorg-325	158	4	distribution	distribution	NOUN
fueconorg-325	158	5	approach	approach	NOUN
fueconorg-325	158	6	this	this	DET
fueconorg-325	158	7	method	method	NOUN
fueconorg-325	158	8	is	be	AUX
fueconorg-325	158	9	centred	centre	VERB
fueconorg-325	158	10	on	on	ADP
fueconorg-325	158	11	the	the	DET
fueconorg-325	158	12	assumption	assumption	NOUN
fueconorg-325	158	13	that	that	SCONJ
fueconorg-325	158	14	management	management	NOUN
fueconorg-325	158	15	commonly	commonly	ADV
fueconorg-325	158	16	have	have	AUX
fueconorg-325	158	17	incentives	incentive	NOUN
fueconorg-325	158	18	driving	drive	VERB
fueconorg-325	158	19	them	they	PRON
fueconorg-325	158	20	to	to	PART
fueconorg-325	158	21	satisfy	satisfy	VERB
fueconorg-325	158	22	particular	particular	ADJ
fueconorg-325	158	23	benchmarks	benchmark	NOUN
fueconorg-325	158	24	and	and	CCONJ
fueconorg-325	158	25	goals	goal	NOUN
fueconorg-325	158	26	;	;	PUNCT
fueconorg-325	158	27	thus	thus	ADV
fueconorg-325	158	28	,	,	PUNCT
fueconorg-325	158	29	earnings	earning	NOUN
fueconorg-325	158	30	distribution	distribution	NOUN
fueconorg-325	158	31	encompasses	encompass	VERB
fueconorg-325	158	32	lesser	less	ADJ
fueconorg-325	158	33	observations	observation	NOUN
fueconorg-325	158	34	than	than	SCONJ
fueconorg-325	158	35	expected	expect	VERB
fueconorg-325	158	36	just	just	ADV
fueconorg-325	158	37	below	below	ADP
fueconorg-325	158	38	the	the	DET
fueconorg-325	158	39	threshold	threshold	NOUN
fueconorg-325	158	40	,	,	PUNCT
fueconorg-325	158	41	with	with	ADP
fueconorg-325	158	42	more	more	ADJ
fueconorg-325	158	43	observations	observation	NOUN
fueconorg-325	158	44	than	than	SCONJ
fueconorg-325	158	45	expected	expect	VERB
fueconorg-325	158	46	above	above	ADP
fueconorg-325	158	47	the	the	DET
fueconorg-325	158	48	threshold	threshold	NOUN
fueconorg-325	158	49	.	.	PUNCT
fueconorg-325	159	1	upon	upon	SCONJ
fueconorg-325	159	2	the	the	DET
fueconorg-325	159	3	analysis	analysis	NOUN
fueconorg-325	159	4	of	of	ADP
fueconorg-325	159	5	the	the	DET
fueconorg-325	159	6	frequency	frequency	NOUN
fueconorg-325	159	7	and	and	CCONJ
fueconorg-325	159	8	dissemination	dissemination	NOUN
fueconorg-325	159	9	of	of	ADP
fueconorg-325	159	10	reported	report	VERB
fueconorg-325	159	11	earnings	earning	NOUN
fueconorg-325	159	12	surrounding	surround	VERB
fueconorg-325	159	13	such	such	ADJ
fueconorg-325	159	14	thresholds	threshold	NOUN
fueconorg-325	159	15	,	,	PUNCT
fueconorg-325	159	16	distribution	distribution	NOUN
fueconorg-325	159	17	discontinuities	discontinuity	NOUN
fueconorg-325	159	18	may	may	AUX
fueconorg-325	159	19	be	be	AUX
fueconorg-325	159	20	observed	observe	VERB
fueconorg-325	159	21	.	.	PUNCT
fueconorg-325	160	1	importantly	importantly	ADV
fueconorg-325	160	2	,	,	PUNCT
fueconorg-325	160	3	if	if	SCONJ
fueconorg-325	160	4	the	the	DET
fueconorg-325	160	5	distribution	distribution	NOUN
fueconorg-325	160	6	is	be	AUX
fueconorg-325	160	7	balanced	balanced	ADJ
fueconorg-325	160	8	,	,	PUNCT
fueconorg-325	160	9	no	no	DET
fueconorg-325	160	10	earnings	earning	NOUN
fueconorg-325	160	11	management	management	NOUN
fueconorg-325	160	12	is	be	AUX
fueconorg-325	160	13	adopted	adopt	VERB
fueconorg-325	160	14	;	;	PUNCT
fueconorg-325	160	15	on	on	ADP
fueconorg-325	160	16	the	the	DET
fueconorg-325	160	17	other	other	ADJ
fueconorg-325	160	18	hand	hand	NOUN
fueconorg-325	160	19	,	,	PUNCT
fueconorg-325	160	20	however	however	ADV
fueconorg-325	160	21	,	,	PUNCT
fueconorg-325	160	22	if	if	SCONJ
fueconorg-325	160	23	earnings	earning	NOUN
fueconorg-325	160	24	are	be	AUX
fueconorg-325	160	25	recognised	recognise	VERB
fueconorg-325	160	26	at	at	ADP
fueconorg-325	160	27	a	a	DET
fueconorg-325	160	28	particular	particular	ADJ
fueconorg-325	160	29	benchmark	benchmark	NOUN
fueconorg-325	160	30	or	or	CCONJ
fueconorg-325	160	31	at	at	ADP
fueconorg-325	160	32	0	0	NUM
fueconorg-325	160	33	,	,	PUNCT
fueconorg-325	160	34	earnings	earning	NOUN
fueconorg-325	160	35	management	management	NOUN
fueconorg-325	160	36	may	may	AUX
fueconorg-325	160	37	have	have	AUX
fueconorg-325	160	38	been	be	AUX
fueconorg-325	160	39	implemented	implement	VERB
fueconorg-325	160	40	.	.	PUNCT
fueconorg-325	161	1	nevertheless	nevertheless	ADV
fueconorg-325	161	2	,	,	PUNCT
fueconorg-325	161	3	earnings	earning	NOUN
fueconorg-325	161	4	distribution	distribution	NOUN
fueconorg-325	161	5	in	in	ADP
fueconorg-325	161	6	itself	itself	PRON
fueconorg-325	161	7	is	be	AUX
fueconorg-325	161	8	not	not	PART
fueconorg-325	161	9	adequate	adequate	ADJ
fueconorg-325	161	10	;	;	PUNCT
fueconorg-325	161	11	there	there	PRON
fueconorg-325	161	12	needs	need	VERB
fueconorg-325	161	13	to	to	PART
fueconorg-325	161	14	be	be	AUX
fueconorg-325	161	15	particular	particular	ADJ
fueconorg-325	161	16	thresholds	threshold	NOUN
fueconorg-325	161	17	that	that	PRON
fueconorg-325	161	18	seek	seek	VERB
fueconorg-325	161	19	out	out	ADP
fueconorg-325	161	20	and	and	CCONJ
fueconorg-325	161	21	establish	establish	VERB
fueconorg-325	161	22	the	the	DET
fueconorg-325	161	23	an	an	DET
fueconorg-325	161	24	overview	overview	NOUN
fueconorg-325	161	25	of	of	ADP
fueconorg-325	161	26	earnings	earning	NOUN
fueconorg-325	161	27	management	management	NOUN
fueconorg-325	161	28	measurement	measurement	NOUN
fueconorg-325	161	29	approaches	approach	VERB
fueconorg-325	161	30	:	:	PUNCT
fueconorg-325	161	31	development	development	NOUN
fueconorg-325	161	32	and	and	CCONJ
fueconorg-325	161	33	evaluation	evaluation	NOUN
fueconorg-325	161	34			VERB
fueconorg-325	161	35	31	31	NUM
fueconorg-325	161	36	discontinuity	discontinuity	NOUN
fueconorg-325	161	37	apparent	apparent	ADJ
fueconorg-325	161	38	at	at	ADP
fueconorg-325	161	39	such	such	ADJ
fueconorg-325	161	40	thresholds	threshold	NOUN
fueconorg-325	161	41	.	.	PUNCT
fueconorg-325	162	1	the	the	DET
fueconorg-325	162	2	following	follow	VERB
fueconorg-325	162	3	section	section	NOUN
fueconorg-325	162	4	considers	consider	VERB
fueconorg-325	162	5	the	the	DET
fueconorg-325	162	6	most	most	ADV
fueconorg-325	162	7	commonly	commonly	ADV
fueconorg-325	162	8	cited	cite	VERB
fueconorg-325	162	9	researches	research	NOUN
fueconorg-325	162	10	linked	link	VERB
fueconorg-325	162	11	with	with	ADP
fueconorg-325	162	12	this	this	DET
fueconorg-325	162	13	method	method	NOUN
fueconorg-325	162	14	.	.	PUNCT
fueconorg-325	163	1	burgstahler	burgstahler	NOUN
fueconorg-325	163	2	and	and	CCONJ
fueconorg-325	163	3	dichev	dichev	PROPN
fueconorg-325	163	4	(	(	PUNCT
fueconorg-325	163	5	1997	1997	NUM
fueconorg-325	163	6	)	)	PUNCT
fueconorg-325	163	7	the	the	DET
fueconorg-325	163	8	study	study	NOUN
fueconorg-325	163	9	of	of	ADP
fueconorg-325	163	10	burgstahler	burgstahler	NOUN
fueconorg-325	163	11	and	and	CCONJ
fueconorg-325	163	12	dichev	dichev	NOUN
fueconorg-325	163	13	(	(	PUNCT
fueconorg-325	163	14	1997	1997	NUM
fueconorg-325	163	15	)	)	PUNCT
fueconorg-325	163	16	delivers	deliver	VERB
fueconorg-325	163	17	the	the	DET
fueconorg-325	163	18	first	first	ADJ
fueconorg-325	163	19	cross	cross	ADJ
fueconorg-325	163	20	-	-	ADJ
fueconorg-325	163	21	sectional	sectional	ADJ
fueconorg-325	163	22	distribution	distribution	NOUN
fueconorg-325	163	23	method	method	NOUN
fueconorg-325	163	24	in	in	ADP
fueconorg-325	163	25	order	order	NOUN
fueconorg-325	163	26	to	to	PART
fueconorg-325	163	27	analyse	analyse	VERB
fueconorg-325	163	28	whether	whether	SCONJ
fueconorg-325	163	29	,	,	PUNCT
fueconorg-325	163	30	why	why	SCONJ
fueconorg-325	163	31	and	and	CCONJ
fueconorg-325	163	32	how	how	SCONJ
fueconorg-325	163	33	organisations	organisation	NOUN
fueconorg-325	163	34	achieve	achieve	VERB
fueconorg-325	163	35	earnings	earning	NOUN
fueconorg-325	163	36	management	management	NOUN
fueconorg-325	163	37	.	.	PUNCT
fueconorg-325	164	1	this	this	DET
fueconorg-325	164	2	study	study	NOUN
fueconorg-325	164	3	establishes	establish	VERB
fueconorg-325	164	4	three	three	NUM
fueconorg-325	164	5	thresholds	threshold	NOUN
fueconorg-325	164	6	that	that	PRON
fueconorg-325	164	7	drive	drive	VERB
fueconorg-325	164	8	the	the	DET
fueconorg-325	164	9	manipulation	manipulation	NOUN
fueconorg-325	164	10	of	of	ADP
fueconorg-325	164	11	earnings	earning	NOUN
fueconorg-325	164	12	.	.	PUNCT
fueconorg-325	165	1	these	these	PRON
fueconorg-325	165	2	are	be	AUX
fueconorg-325	165	3	:	:	PUNCT
fueconorg-325	165	4	to	to	PART
fueconorg-325	165	5	avoid	avoid	VERB
fueconorg-325	165	6	reporting	report	VERB
fueconorg-325	165	7	earnings	earning	NOUN
fueconorg-325	165	8	decreases	decrease	NOUN
fueconorg-325	165	9	,	,	PUNCT
fueconorg-325	165	10	to	to	PART
fueconorg-325	165	11	maintain	maintain	VERB
fueconorg-325	165	12	positive	positive	ADJ
fueconorg-325	165	13	earnings	earning	NOUN
fueconorg-325	165	14	and	and	CCONJ
fueconorg-325	165	15	to	to	PART
fueconorg-325	165	16	avoid	avoid	VERB
fueconorg-325	165	17	losses	loss	NOUN
fueconorg-325	165	18	.	.	PUNCT
fueconorg-325	166	1	this	this	DET
fueconorg-325	166	2	research	research	NOUN
fueconorg-325	166	3	centres	centre	NOUN
fueconorg-325	166	4	on	on	ADP
fueconorg-325	166	5	the	the	DET
fueconorg-325	166	6	view	view	NOUN
fueconorg-325	166	7	that	that	SCONJ
fueconorg-325	166	8	earnings	earning	NOUN
fueconorg-325	166	9	management	management	NOUN
fueconorg-325	166	10	with	with	ADP
fueconorg-325	166	11	the	the	DET
fueconorg-325	166	12	aim	aim	NOUN
fueconorg-325	166	13	of	of	ADP
fueconorg-325	166	14	avoiding	avoid	VERB
fueconorg-325	166	15	decreases	decrease	NOUN
fueconorg-325	166	16	in	in	ADP
fueconorg-325	166	17	earnings	earning	NOUN
fueconorg-325	166	18	is	be	AUX
fueconorg-325	166	19	likely	likely	ADJ
fueconorg-325	166	20	to	to	PART
fueconorg-325	166	21	be	be	AUX
fueconorg-325	166	22	highlighted	highlight	VERB
fueconorg-325	166	23	through	through	ADP
fueconorg-325	166	24	cross	cross	ADJ
fueconorg-325	166	25	-	-	ADJ
fueconorg-325	166	26	sectional	sectional	ADJ
fueconorg-325	166	27	distributions	distribution	NOUN
fueconorg-325	166	28	of	of	ADP
fueconorg-325	166	29	earnings	earning	NOUN
fueconorg-325	166	30	changes	change	NOUN
fueconorg-325	166	31	.	.	PUNCT
fueconorg-325	167	1	such	such	ADJ
fueconorg-325	167	2	distribution	distribution	NOUN
fueconorg-325	167	3	takes	take	VERB
fueconorg-325	167	4	the	the	DET
fueconorg-325	167	5	form	form	NOUN
fueconorg-325	167	6	of	of	ADP
fueconorg-325	167	7	uncommonly	uncommonly	ADV
fueconorg-325	167	8	high	high	ADJ
fueconorg-325	167	9	frequencies	frequency	NOUN
fueconorg-325	167	10	of	of	ADP
fueconorg-325	167	11	minor	minor	ADJ
fueconorg-325	167	12	earnings	earning	NOUN
fueconorg-325	167	13	increases	increase	NOUN
fueconorg-325	167	14	and	and	CCONJ
fueconorg-325	167	15	uncommonly	uncommonly	ADV
fueconorg-325	167	16	low	low	ADJ
fueconorg-325	167	17	frequencies	frequency	NOUN
fueconorg-325	167	18	of	of	ADP
fueconorg-325	167	19	minor	minor	ADJ
fueconorg-325	167	20	earning	earning	NOUN
fueconorg-325	167	21	decreases	decrease	NOUN
fueconorg-325	167	22	.	.	PUNCT
fueconorg-325	168	1	in	in	ADP
fueconorg-325	168	2	much	much	ADV
fueconorg-325	168	3	the	the	DET
fueconorg-325	168	4	same	same	ADJ
fueconorg-325	168	5	way	way	NOUN
fueconorg-325	168	6	,	,	PUNCT
fueconorg-325	168	7	earnings	earning	NOUN
fueconorg-325	168	8	manipulation	manipulation	NOUN
fueconorg-325	168	9	to	to	PART
fueconorg-325	168	10	avoid	avoid	VERB
fueconorg-325	168	11	losses	loss	NOUN
fueconorg-325	168	12	will	will	AUX
fueconorg-325	168	13	be	be	AUX
fueconorg-325	168	14	highlighted	highlight	VERB
fueconorg-325	168	15	through	through	ADP
fueconorg-325	168	16	the	the	DET
fueconorg-325	168	17	form	form	NOUN
fueconorg-325	168	18	of	of	ADP
fueconorg-325	168	19	unusual	unusual	ADJ
fueconorg-325	168	20	high	high	ADJ
fueconorg-325	168	21	frequencies	frequency	NOUN
fueconorg-325	168	22	of	of	ADP
fueconorg-325	168	23	minor	minor	ADJ
fueconorg-325	168	24	positive	positive	ADJ
fueconorg-325	168	25	earnings	earning	NOUN
fueconorg-325	168	26	and	and	CCONJ
fueconorg-325	168	27	unusual	unusual	ADJ
fueconorg-325	168	28	low	low	ADJ
fueconorg-325	168	29	frequencies	frequency	NOUN
fueconorg-325	168	30	of	of	ADP
fueconorg-325	168	31	minor	minor	ADJ
fueconorg-325	168	32	losses	loss	NOUN
fueconorg-325	168	33	.	.	PUNCT
fueconorg-325	169	1	with	with	ADP
fueconorg-325	169	2	the	the	DET
fueconorg-325	169	3	aim	aim	NOUN
fueconorg-325	169	4	of	of	ADP
fueconorg-325	169	5	examining	examine	VERB
fueconorg-325	169	6	this	this	DET
fueconorg-325	169	7	assumption	assumption	NOUN
fueconorg-325	169	8	,	,	PUNCT
fueconorg-325	169	9	two	two	NUM
fueconorg-325	169	10	different	different	ADJ
fueconorg-325	169	11	forms	form	NOUN
fueconorg-325	169	12	of	of	ADP
fueconorg-325	169	13	evidence	evidence	NOUN
fueconorg-325	169	14	are	be	AUX
fueconorg-325	169	15	utilised	utilise	VERB
fueconorg-325	169	16	,	,	PUNCT
fueconorg-325	169	17	the	the	DET
fueconorg-325	169	18	first	first	ADJ
fueconorg-325	169	19	of	of	ADP
fueconorg-325	169	20	which	which	PRON
fueconorg-325	169	21	is	be	AUX
fueconorg-325	169	22	graphical	graphical	ADJ
fueconorg-325	169	23	through	through	ADP
fueconorg-325	169	24	the	the	DET
fueconorg-325	169	25	adoption	adoption	NOUN
fueconorg-325	169	26	of	of	ADP
fueconorg-325	169	27	histograms	histogram	NOUN
fueconorg-325	169	28	in	in	ADP
fueconorg-325	169	29	order	order	NOUN
fueconorg-325	169	30	to	to	PART
fueconorg-325	169	31	epitomise	epitomise	VERB
fueconorg-325	169	32	the	the	DET
fueconorg-325	169	33	pooled	pooled	ADJ
fueconorg-325	169	34	cross	cross	ADJ
fueconorg-325	169	35	-	-	ADJ
fueconorg-325	169	36	sectional	sectional	ADJ
fueconorg-325	169	37	earnings	earning	NOUN
fueconorg-325	169	38	data	datum	NOUN
fueconorg-325	169	39	gathered	gather	VERB
fueconorg-325	169	40	,	,	PUNCT
fueconorg-325	169	41	and	and	CCONJ
fueconorg-325	169	42	to	to	PART
fueconorg-325	169	43	further	far	ADV
fueconorg-325	169	44	emphasise	emphasise	VERB
fueconorg-325	169	45	the	the	DET
fueconorg-325	169	46	changes	change	NOUN
fueconorg-325	169	47	in	in	ADP
fueconorg-325	169	48	earnings	earning	NOUN
fueconorg-325	169	49	around	around	ADP
fueconorg-325	169	50	zero	zero	NUM
fueconorg-325	169	51	and	and	CCONJ
fueconorg-325	169	52	the	the	DET
fueconorg-325	169	53	lack	lack	NOUN
fueconorg-325	169	54	of	of	ADP
fueconorg-325	169	55	continuity	continuity	NOUN
fueconorg-325	169	56	of	of	ADP
fueconorg-325	169	57	earnings	earning	NOUN
fueconorg-325	169	58	;	;	PUNCT
fueconorg-325	169	59	the	the	DET
fueconorg-325	169	60	second	second	ADJ
fueconorg-325	169	61	test	test	NOUN
fueconorg-325	169	62	is	be	AUX
fueconorg-325	169	63	statistical	statistical	ADJ
fueconorg-325	169	64	in	in	ADP
fueconorg-325	169	65	nature	nature	NOUN
fueconorg-325	169	66	,	,	PUNCT
fueconorg-325	169	67	and	and	CCONJ
fueconorg-325	169	68	adopts	adopt	VERB
fueconorg-325	169	69	the	the	DET
fueconorg-325	169	70	assumption	assumption	NOUN
fueconorg-325	169	71	that	that	SCONJ
fueconorg-325	169	72	,	,	PUNCT
fueconorg-325	169	73	within	within	ADP
fueconorg-325	169	74	the	the	DET
fueconorg-325	169	75	null	null	ADJ
fueconorg-325	169	76	hypothesis	hypothesis	NOUN
fueconorg-325	169	77	of	of	ADP
fueconorg-325	169	78	no	no	DET
fueconorg-325	169	79	earnings	earning	NOUN
fueconorg-325	169	80	management	management	NOUN
fueconorg-325	169	81	,	,	PUNCT
fueconorg-325	169	82	it	it	PRON
fueconorg-325	169	83	is	be	AUX
fueconorg-325	169	84	considered	consider	VERB
fueconorg-325	169	85	that	that	SCONJ
fueconorg-325	169	86	there	there	PRON
fueconorg-325	169	87	would	would	AUX
fueconorg-325	169	88	be	be	AUX
fueconorg-325	169	89	a	a	DET
fueconorg-325	169	90	smooth	smooth	ADJ
fueconorg-325	169	91	cross	cross	ADJ
fueconorg-325	169	92	-	-	ADJ
fueconorg-325	169	93	sectional	sectional	ADJ
fueconorg-325	169	94	dissemination	dissemination	NOUN
fueconorg-325	169	95	of	of	ADP
fueconorg-325	169	96	earnings	earning	NOUN
fueconorg-325	169	97	changes	change	NOUN
fueconorg-325	169	98	and	and	CCONJ
fueconorg-325	169	99	earnings	earning	NOUN
fueconorg-325	169	100	levels	level	NOUN
fueconorg-325	169	101	.	.	PUNCT
fueconorg-325	170	1	from	from	ADP
fueconorg-325	170	2	an	an	DET
fueconorg-325	170	3	operational	operational	ADJ
fueconorg-325	170	4	standpoint	standpoint	NOUN
fueconorg-325	170	5	,	,	PUNCT
fueconorg-325	170	6	smoothness	smoothness	PROPN
fueconorg-325	170	7	,	,	PUNCT
fueconorg-325	170	8	in	in	ADP
fueconorg-325	170	9	this	this	DET
fueconorg-325	170	10	context	context	NOUN
fueconorg-325	170	11	,	,	PUNCT
fueconorg-325	170	12	is	be	AUX
fueconorg-325	170	13	described	describe	VERB
fueconorg-325	170	14	as	as	ADP
fueconorg-325	170	15	being	be	AUX
fueconorg-325	170	16	the	the	DET
fueconorg-325	170	17	number	number	NOUN
fueconorg-325	170	18	of	of	ADP
fueconorg-325	170	19	observations	observation	NOUN
fueconorg-325	170	20	expected	expect	VERB
fueconorg-325	170	21	during	during	ADP
fueconorg-325	170	22	any	any	DET
fueconorg-325	170	23	distribution	distribution	NOUN
fueconorg-325	170	24	period	period	NOUN
fueconorg-325	170	25	.	.	PUNCT
fueconorg-325	171	1	this	this	DET
fueconorg-325	171	2	expected	expect	VERB
fueconorg-325	171	3	number	number	NOUN
fueconorg-325	171	4	is	be	AUX
fueconorg-325	171	5	collocated	collocate	VERB
fueconorg-325	171	6	as	as	SCONJ
fueconorg-325	171	7	the	the	DET
fueconorg-325	171	8	average	average	NOUN
fueconorg-325	171	9	of	of	ADP
fueconorg-325	171	10	the	the	DET
fueconorg-325	171	11	numerous	numerous	ADJ
fueconorg-325	171	12	observations	observation	NOUN
fueconorg-325	171	13	in	in	ADP
fueconorg-325	171	14	the	the	DET
fueconorg-325	171	15	two	two	NUM
fueconorg-325	171	16	intervals	interval	NOUN
fueconorg-325	171	17	immediately	immediately	ADV
fueconorg-325	171	18	closest	close	ADJ
fueconorg-325	171	19	.	.	PUNCT
fueconorg-325	172	1	degeorge	degeorge	VERB
fueconorg-325	172	2	et	et	PROPN
fueconorg-325	172	3	al	al	PROPN
fueconorg-325	172	4	.	.	PROPN
fueconorg-325	173	1	(	(	PUNCT
fueconorg-325	173	2	1999	1999	NUM
fueconorg-325	173	3	)	)	PUNCT
fueconorg-325	173	4	degeorge	degeorge	ADJ
fueconorg-325	173	5	,	,	PUNCT
fueconorg-325	173	6	patel	patel	NOUN
fueconorg-325	173	7	and	and	CCONJ
fueconorg-325	173	8	zeckhauser	zeckhauser	PROPN
fueconorg-325	173	9	(	(	PUNCT
fueconorg-325	173	10	1999	1999	NUM
fueconorg-325	173	11	)	)	PUNCT
fueconorg-325	173	12	presented	present	VERB
fueconorg-325	173	13	a	a	DET
fueconorg-325	173	14	method	method	NOUN
fueconorg-325	173	15	centred	centre	VERB
fueconorg-325	173	16	on	on	ADP
fueconorg-325	173	17	behavioural	behavioural	ADJ
fueconorg-325	173	18	thresholds	threshold	NOUN
fueconorg-325	173	19	for	for	ADP
fueconorg-325	173	20	earnings	earning	NOUN
fueconorg-325	173	21	management	management	NOUN
fueconorg-325	173	22	;	;	PUNCT
fueconorg-325	173	23	with	with	ADP
fueconorg-325	173	24	this	this	DET
fueconorg-325	173	25	particular	particular	ADJ
fueconorg-325	173	26	model	model	NOUN
fueconorg-325	173	27	demonstrating	demonstrate	VERB
fueconorg-325	173	28	the	the	DET
fueconorg-325	173	29	way	way	NOUN
fueconorg-325	173	30	in	in	ADP
fueconorg-325	173	31	which	which	PRON
fueconorg-325	173	32	efforts	effort	NOUN
fueconorg-325	173	33	to	to	PART
fueconorg-325	173	34	surpass	surpass	VERB
fueconorg-325	173	35	thresholds	threshold	NOUN
fueconorg-325	173	36	create	create	VERB
fueconorg-325	173	37	certain	certain	ADJ
fueconorg-325	173	38	earnings	earning	NOUN
fueconorg-325	173	39	management	management	NOUN
fueconorg-325	173	40	patterns	pattern	NOUN
fueconorg-325	173	41	.	.	PUNCT
fueconorg-325	174	1	the	the	DET
fueconorg-325	174	2	process	process	NOUN
fueconorg-325	174	3	begins	begin	VERB
fueconorg-325	174	4	with	with	ADP
fueconorg-325	174	5	the	the	DET
fueconorg-325	174	6	establishment	establishment	NOUN
fueconorg-325	174	7	of	of	ADP
fueconorg-325	174	8	three	three	NUM
fueconorg-325	174	9	thresholds	threshold	NOUN
fueconorg-325	174	10	,	,	PUNCT
fueconorg-325	174	11	each	each	PRON
fueconorg-325	174	12	of	of	ADP
fueconorg-325	174	13	which	which	PRON
fueconorg-325	174	14	is	be	AUX
fueconorg-325	174	15	considered	consider	VERB
fueconorg-325	174	16	a	a	DET
fueconorg-325	174	17	probable	probable	ADJ
fueconorg-325	174	18	earnings	earning	NOUN
fueconorg-325	174	19	management	management	NOUN
fueconorg-325	174	20	driver	driver	NOUN
fueconorg-325	174	21	.	.	PUNCT
fueconorg-325	175	1	the	the	DET
fueconorg-325	175	2	first	first	ADJ
fueconorg-325	175	3	of	of	ADP
fueconorg-325	175	4	these	these	PRON
fueconorg-325	175	5	is	be	AUX
fueconorg-325	175	6	centred	centre	VERB
fueconorg-325	175	7	on	on	ADP
fueconorg-325	175	8	reporting	report	VERB
fueconorg-325	175	9	profits	profit	NOUN
fueconorg-325	175	10	,	,	PUNCT
fueconorg-325	175	11	which	which	PRON
fueconorg-325	175	12	stems	stem	VERB
fueconorg-325	175	13	from	from	ADP
fueconorg-325	175	14	the	the	DET
fueconorg-325	175	15	psychological	psychological	ADJ
fueconorg-325	175	16	value	value	NOUN
fueconorg-325	175	17	recognised	recognise	VERB
fueconorg-325	175	18	in	in	ADP
fueconorg-325	175	19	terms	term	NOUN
fueconorg-325	175	20	of	of	ADP
fueconorg-325	175	21	the	the	DET
fueconorg-325	175	22	distinction	distinction	NOUN
fueconorg-325	175	23	between	between	ADP
fueconorg-325	175	24	negative	negative	ADJ
fueconorg-325	175	25	and	and	CCONJ
fueconorg-325	175	26	positive	positive	ADJ
fueconorg-325	175	27	results	result	NOUN
fueconorg-325	175	28	.	.	PUNCT
fueconorg-325	176	1	the	the	DET
fueconorg-325	176	2	second	second	NOUN
fueconorg-325	176	3	is	be	AUX
fueconorg-325	176	4	maintaining	maintain	VERB
fueconorg-325	176	5	recent	recent	ADJ
fueconorg-325	176	6	performance	performance	NOUN
fueconorg-325	176	7	;	;	PUNCT
fueconorg-325	176	8	in	in	ADP
fueconorg-325	176	9	other	other	ADJ
fueconorg-325	176	10	words	word	NOUN
fueconorg-325	176	11	,	,	PUNCT
fueconorg-325	176	12	to	to	PART
fueconorg-325	176	13	earn	earn	VERB
fueconorg-325	176	14	at	at	ADP
fueconorg-325	176	15	least	least	ADJ
fueconorg-325	176	16	the	the	DET
fueconorg-325	176	17	same	same	ADJ
fueconorg-325	176	18	as	as	ADP
fueconorg-325	176	19	the	the	DET
fueconorg-325	176	20	previous	previous	ADJ
fueconorg-325	176	21	year	year	NOUN
fueconorg-325	176	22	.	.	PUNCT
fueconorg-325	177	1	the	the	DET
fueconorg-325	177	2	third	third	NOUN
fueconorg-325	177	3	is	be	AUX
fueconorg-325	177	4	to	to	PART
fueconorg-325	177	5	meet	meet	VERB
fueconorg-325	177	6	the	the	DET
fueconorg-325	177	7	expectations	expectation	NOUN
fueconorg-325	177	8	of	of	ADP
fueconorg-325	177	9	analysts	analyst	NOUN
fueconorg-325	177	10	,	,	PUNCT
fueconorg-325	177	11	especially	especially	ADV
fueconorg-325	177	12	the	the	DET
fueconorg-325	177	13	consensus	consensus	NOUN
fueconorg-325	177	14	of	of	ADP
fueconorg-325	177	15	analysts	analyst	NOUN
fueconorg-325	177	16	in	in	ADP
fueconorg-325	177	17	their	their	PRON
fueconorg-325	177	18	earnings	earning	NOUN
fueconorg-325	177	19	predictions	prediction	NOUN
fueconorg-325	177	20	.	.	PUNCT
fueconorg-325	178	1	such	such	ADJ
fueconorg-325	178	2	thresholds	threshold	NOUN
fueconorg-325	178	3	are	be	AUX
fueconorg-325	178	4	recognised	recognise	VERB
fueconorg-325	178	5	as	as	ADP
fueconorg-325	178	6	fundamental	fundamental	ADJ
fueconorg-325	178	7	for	for	ADP
fueconorg-325	178	8	management	management	NOUN
fueconorg-325	178	9	owing	owe	VERB
fueconorg-325	178	10	to	to	ADP
fueconorg-325	178	11	the	the	DET
fueconorg-325	178	12	fact	fact	NOUN
fueconorg-325	178	13	that	that	SCONJ
fueconorg-325	178	14	the	the	DET
fueconorg-325	178	15	parties	party	NOUN
fueconorg-325	178	16	in	in	ADP
fueconorg-325	178	17	question	question	NOUN
fueconorg-325	178	18	,	,	PUNCT
fueconorg-325	178	19	along	along	ADP
fueconorg-325	178	20	with	with	ADP
fueconorg-325	178	21	the	the	DET
fueconorg-325	178	22	organisation	organisation	NOUN
fueconorg-325	178	23	,	,	PUNCT
fueconorg-325	178	24	also	also	ADV
fueconorg-325	178	25	view	view	VERB
fueconorg-325	178	26	them	they	PRON
fueconorg-325	178	27	as	as	ADP
fueconorg-325	178	28	valuable	valuable	ADJ
fueconorg-325	178	29	.	.	PUNCT
fueconorg-325	179	1	the	the	DET
fueconorg-325	179	2	model	model	NOUN
fueconorg-325	179	3	assumes	assume	VERB
fueconorg-325	179	4	that	that	SCONJ
fueconorg-325	179	5	executives	executive	NOUN
fueconorg-325	179	6	perform	perform	VERB
fueconorg-325	179	7	earnings	earning	NOUN
fueconorg-325	179	8	management	management	NOUN
fueconorg-325	179	9	with	with	ADP
fueconorg-325	179	10	the	the	DET
fueconorg-325	179	11	aim	aim	NOUN
fueconorg-325	179	12	of	of	ADP
fueconorg-325	179	13	impacting	impact	VERB
fueconorg-325	179	14	the	the	DET
fueconorg-325	179	15	views	view	NOUN
fueconorg-325	179	16	of	of	ADP
fueconorg-325	179	17	outsiders	outsider	NOUN
fueconorg-325	179	18	,	,	PUNCT
fueconorg-325	179	19	including	include	VERB
fueconorg-325	179	20	banks	bank	NOUN
fueconorg-325	179	21	,	,	PUNCT
fueconorg-325	179	22	investors	investor	NOUN
fueconorg-325	179	23	and	and	CCONJ
fueconorg-325	179	24	suppliers	supplier	NOUN
fueconorg-325	179	25	,	,	PUNCT
fueconorg-325	179	26	with	with	ADP
fueconorg-325	179	27	the	the	DET
fueconorg-325	179	28	aim	aim	NOUN
fueconorg-325	179	29	of	of	ADP
fueconorg-325	179	30	deriving	derive	VERB
fueconorg-325	179	31	personal	personal	ADJ
fueconorg-325	179	32	satisfaction	satisfaction	NOUN
fueconorg-325	179	33	from	from	ADP
fueconorg-325	179	34	making	make	VERB
fueconorg-325	179	35	a	a	DET
fueconorg-325	179	36	target	target	NOUN
fueconorg-325	179	37	.	.	PUNCT
fueconorg-325	180	1	at	at	ADP
fueconorg-325	180	2	the	the	DET
fueconorg-325	180	3	same	same	ADJ
fueconorg-325	180	4	time	time	NOUN
fueconorg-325	180	5	,	,	PUNCT
fueconorg-325	180	6	outsiders	outsider	NOUN
fueconorg-325	180	7	make	make	VERB
fueconorg-325	180	8	use	use	NOUN
fueconorg-325	180	9	of	of	ADP
fueconorg-325	180	10	thresholds	threshold	NOUN
fueconorg-325	180	11	as	as	ADP
fueconorg-325	180	12	a	a	DET
fueconorg-325	180	13	way	way	NOUN
fueconorg-325	180	14	of	of	ADP
fueconorg-325	180	15	rewards	reward	NOUN
fueconorg-325	180	16	and	and	CCONJ
fueconorg-325	180	17	assessing	assess	VERB
fueconorg-325	180	18	executives	executive	NOUN
fueconorg-325	180	19	;	;	PUNCT
fueconorg-325	180	20	in	in	ADP
fueconorg-325	180	21	this	this	DET
fueconorg-325	180	22	regard	regard	NOUN
fueconorg-325	180	23	,	,	PUNCT
fueconorg-325	180	24	upon	upon	SCONJ
fueconorg-325	180	25	the	the	DET
fueconorg-325	180	26	response	response	NOUN
fueconorg-325	180	27	of	of	ADP
fueconorg-325	180	28	executives	executive	NOUN
fueconorg-325	180	29	to	to	ADP
fueconorg-325	180	30	such	such	ADJ
fueconorg-325	180	31	thresholds	threshold	NOUN
fueconorg-325	180	32	,	,	PUNCT
fueconorg-325	180	33	reported	report	VERB
fueconorg-325	180	34	earnings	earning	NOUN
fueconorg-325	180	35	distribution	distribution	NOUN
fueconorg-325	180	36	becomes	become	VERB
fueconorg-325	180	37	unclear	unclear	ADJ
fueconorg-325	180	38	.	.	PUNCT
fueconorg-325	181	1	essentially	essentially	ADV
fueconorg-325	181	2	,	,	PUNCT
fueconorg-325	181	3	too	too	ADV
fueconorg-325	181	4	many	many	ADJ
fueconorg-325	181	5	earnings	earning	NOUN
fueconorg-325	181	6	fall	fall	VERB
fueconorg-325	181	7	above	above	ADP
fueconorg-325	181	8	the	the	DET
fueconorg-325	181	9	threshold	threshold	NOUN
fueconorg-325	181	10	whilst	whilst	SCONJ
fueconorg-325	181	11	too	too	ADV
fueconorg-325	181	12	few	few	ADJ
fueconorg-325	181	13	fall	fall	NOUN
fueconorg-325	181	14	below	below	ADV
fueconorg-325	181	15	.	.	PUNCT
fueconorg-325	182	1	the	the	DET
fueconorg-325	182	2	assumption	assumption	NOUN
fueconorg-325	182	3	is	be	AUX
fueconorg-325	182	4	also	also	ADV
fueconorg-325	182	5	made	make	VERB
fueconorg-325	182	6	that	that	SCONJ
fueconorg-325	182	7	,	,	PUNCT
fueconorg-325	182	8	when	when	SCONJ
fueconorg-325	182	9	earnings	earning	NOUN
fueconorg-325	182	10	are	be	AUX
fueconorg-325	182	11	recognised	recognise	VERB
fueconorg-325	182	12	as	as	ADP
fueconorg-325	182	13	being	be	AUX
fueconorg-325	182	14	within	within	ADP
fueconorg-325	182	15	an	an	DET
fueconorg-325	182	16	unacceptable	unacceptable	ADJ
fueconorg-325	182	17	range	range	NOUN
fueconorg-325	182	18	,	,	PUNCT
fueconorg-325	182	19	upwards	upwards	ADV
fueconorg-325	182	20	management	management	NOUN
fueconorg-325	182	21	incentives	incentive	NOUN
fueconorg-325	182	22	are	be	AUX
fueconorg-325	182	23	notable	notable	ADJ
fueconorg-325	182	24	.	.	PUNCT
fueconorg-325	183	1	furthermore	furthermore	ADV
fueconorg-325	183	2	,	,	PUNCT
fueconorg-325	183	3	if	if	SCONJ
fueconorg-325	183	4	bonus	bonus	NOUN
fueconorg-325	183	5	plans	plan	VERB
fueconorg-325	183	6	limits	limit	NOUN
fueconorg-325	183	7	are	be	AUX
fueconorg-325	183	8	exceeded	exceed	VERB
fueconorg-325	183	9	by	by	ADP
fueconorg-325	183	10	earnings	earning	NOUN
fueconorg-325	183	11	,	,	PUNCT
fueconorg-325	183	12	limits	limit	NOUN
fueconorg-325	183	13	will	will	AUX
fueconorg-325	183	14	be	be	AUX
fueconorg-325	183	15	moved	move	VERB
fueconorg-325	183	16	,	,	PUNCT
fueconorg-325	183	17	thus	thus	ADV
fueconorg-325	183	18	meaning	mean	VERB
fueconorg-325	183	19	future	future	ADJ
fueconorg-325	183	20	limits	limit	NOUN
fueconorg-325	183	21	will	will	AUX
fueconorg-325	183	22	be	be	AUX
fueconorg-325	183	23	easier	easy	ADJ
fueconorg-325	183	24	to	to	PART
fueconorg-325	183	25	achieve	achieve	VERB
fueconorg-325	183	26	.	.	PUNCT
fueconorg-325	184	1	a.	a.	NOUN
fueconorg-325	184	2	marai	marai	PROPN
fueconorg-325	184	3	,	,	PUNCT
fueconorg-325	184	4	v.	v.	ADP
fueconorg-325	184	5	pavlović	pavlović	NOUN
fueconorg-325	184	6	32	32	NUM
fueconorg-325	184	7	gore	gore	PROPN
fueconorg-325	184	8	et	et	PROPN
fueconorg-325	184	9	al	al	PROPN
fueconorg-325	184	10	.	.	PROPN
fueconorg-325	185	1	(	(	PUNCT
fueconorg-325	185	2	2007	2007	NUM
fueconorg-325	185	3	)	)	PUNCT
fueconorg-325	185	4	the	the	DET
fueconorg-325	185	5	study	study	NOUN
fueconorg-325	185	6	of	of	ADP
fueconorg-325	185	7	gore	gore	PROPN
fueconorg-325	185	8	,	,	PUNCT
fueconorg-325	185	9	pope	pope	NOUN
fueconorg-325	185	10	and	and	CCONJ
fueconorg-325	185	11	singh	singh	PROPN
fueconorg-325	185	12	(	(	PUNCT
fueconorg-325	185	13	2007	2007	NUM
fueconorg-325	185	14	)	)	PUNCT
fueconorg-325	185	15	adds	add	VERB
fueconorg-325	185	16	additional	additional	ADJ
fueconorg-325	185	17	value	value	NOUN
fueconorg-325	185	18	to	to	ADP
fueconorg-325	185	19	the	the	DET
fueconorg-325	185	20	literature	literature	NOUN
fueconorg-325	185	21	in	in	ADP
fueconorg-325	185	22	two	two	NUM
fueconorg-325	185	23	key	key	ADJ
fueconorg-325	185	24	ways	way	NOUN
fueconorg-325	185	25	.	.	PUNCT
fueconorg-325	186	1	primarily	primarily	ADV
fueconorg-325	186	2	,	,	PUNCT
fueconorg-325	186	3	it	it	PRON
fueconorg-325	186	4	examines	examine	VERB
fueconorg-325	186	5	a	a	DET
fueconorg-325	186	6	wide	wide	ADV
fueconorg-325	186	7	-	-	PUNCT
fueconorg-325	186	8	ranging	range	VERB
fueconorg-325	186	9	non	non	ADJ
fueconorg-325	186	10	-	-	ADJ
fueconorg-325	186	11	american	american	ADJ
fueconorg-325	186	12	dataset	dataset	NOUN
fueconorg-325	186	13	,	,	PUNCT
fueconorg-325	186	14	which	which	PRON
fueconorg-325	186	15	has	have	AUX
fueconorg-325	186	16	not	not	PART
fueconorg-325	186	17	been	be	AUX
fueconorg-325	186	18	done	do	VERB
fueconorg-325	186	19	before	before	ADV
fueconorg-325	186	20	,	,	PUNCT
fueconorg-325	186	21	thus	thus	ADV
fueconorg-325	186	22	validating	validate	VERB
fueconorg-325	186	23	the	the	DET
fueconorg-325	186	24	belief	belief	NOUN
fueconorg-325	186	25	that	that	SCONJ
fueconorg-325	186	26	those	those	DET
fueconorg-325	186	27	discontinuities	discontinuity	NOUN
fueconorg-325	186	28	reported	report	VERB
fueconorg-325	186	29	in	in	ADP
fueconorg-325	186	30	the	the	DET
fueconorg-325	186	31	literature	literature	NOUN
fueconorg-325	186	32	previously	previously	ADV
fueconorg-325	186	33	are	be	AUX
fueconorg-325	186	34	not	not	PART
fueconorg-325	186	35	particular	particular	ADJ
fueconorg-325	186	36	to	to	ADP
fueconorg-325	186	37	the	the	DET
fueconorg-325	186	38	us	us	PROPN
fueconorg-325	186	39	environment	environment	NOUN
fueconorg-325	186	40	.	.	PUNCT
fueconorg-325	187	1	secondly	secondly	ADV
fueconorg-325	187	2	,	,	PUNCT
fueconorg-325	187	3	it	it	PRON
fueconorg-325	187	4	further	far	ADV
fueconorg-325	187	5	presents	present	VERB
fueconorg-325	187	6	innovative	innovative	ADJ
fueconorg-325	187	7	tests	test	NOUN
fueconorg-325	187	8	,	,	PUNCT
fueconorg-325	187	9	providing	provide	VERB
fueconorg-325	187	10	further	further	ADJ
fueconorg-325	187	11	support	support	NOUN
fueconorg-325	187	12	to	to	ADP
fueconorg-325	187	13	the	the	DET
fueconorg-325	187	14	idea	idea	NOUN
fueconorg-325	187	15	that	that	SCONJ
fueconorg-325	187	16	the	the	DET
fueconorg-325	187	17	discontinuities	discontinuity	NOUN
fueconorg-325	187	18	in	in	ADP
fueconorg-325	187	19	the	the	DET
fueconorg-325	187	20	distribution	distribution	NOUN
fueconorg-325	187	21	of	of	ADP
fueconorg-325	187	22	earnings	earning	NOUN
fueconorg-325	187	23	are	be	AUX
fueconorg-325	187	24	linked	link	VERB
fueconorg-325	187	25	with	with	ADP
fueconorg-325	187	26	accruals	accrual	NOUN
fueconorg-325	187	27	centred	centre	VERB
fueconorg-325	187	28	on	on	ADP
fueconorg-325	187	29	earnings	earning	NOUN
fueconorg-325	187	30	management	management	NOUN
fueconorg-325	187	31	within	within	ADP
fueconorg-325	187	32	their	their	PRON
fueconorg-325	187	33	particular	particular	ADJ
fueconorg-325	187	34	sample	sample	NOUN
fueconorg-325	187	35	.	.	PUNCT
fueconorg-325	188	1	moreover	moreover	ADV
fueconorg-325	188	2	,	,	PUNCT
fueconorg-325	188	3	it	it	PRON
fueconorg-325	188	4	also	also	ADV
fueconorg-325	188	5	examines	examine	VERB
fueconorg-325	188	6	the	the	DET
fueconorg-325	188	7	links	link	NOUN
fueconorg-325	188	8	and	and	CCONJ
fueconorg-325	188	9	associations	association	NOUN
fueconorg-325	188	10	between	between	ADP
fueconorg-325	188	11	working	work	VERB
fueconorg-325	188	12	capital	capital	NOUN
fueconorg-325	188	13	accrual	accrual	ADJ
fueconorg-325	188	14	discretionary	discretionary	ADJ
fueconorg-325	188	15	components	component	NOUN
fueconorg-325	188	16	,	,	PUNCT
fueconorg-325	188	17	earnings	earning	NOUN
fueconorg-325	188	18	target	target	NOUN
fueconorg-325	188	19	achievement	achievement	NOUN
fueconorg-325	188	20	frequency	frequency	NOUN
fueconorg-325	188	21	and	and	CCONJ
fueconorg-325	188	22	the	the	DET
fueconorg-325	188	23	discontinuity	discontinuity	NOUN
fueconorg-325	188	24	observed	observe	VERB
fueconorg-325	188	25	in	in	ADP
fueconorg-325	188	26	the	the	DET
fueconorg-325	188	27	distribution	distribution	NOUN
fueconorg-325	188	28	of	of	ADP
fueconorg-325	188	29	earnings	earning	NOUN
fueconorg-325	188	30	alongside	alongside	ADP
fueconorg-325	188	31	basic	basic	ADJ
fueconorg-325	188	32	targets	target	NOUN
fueconorg-325	188	33	.	.	PUNCT
fueconorg-325	189	1	the	the	DET
fueconorg-325	189	2	scholars	scholar	NOUN
fueconorg-325	189	3	also	also	ADV
fueconorg-325	189	4	implemented	implement	VERB
fueconorg-325	189	5	an	an	DET
fueconorg-325	189	6	in	in	ADP
fueconorg-325	189	7	-	-	PUNCT
fueconorg-325	189	8	depth	depth	NOUN
fueconorg-325	189	9	assessment	assessment	NOUN
fueconorg-325	189	10	of	of	ADP
fueconorg-325	189	11	earnings	earning	NOUN
fueconorg-325	189	12	management	management	NOUN
fueconorg-325	189	13	in	in	ADP
fueconorg-325	189	14	regard	regard	NOUN
fueconorg-325	189	15	to	to	ADP
fueconorg-325	189	16	earnings	earning	NOUN
fueconorg-325	189	17	thresholds	threshold	NOUN
fueconorg-325	189	18	with	with	ADP
fueconorg-325	189	19	the	the	DET
fueconorg-325	189	20	use	use	NOUN
fueconorg-325	189	21	of	of	ADP
fueconorg-325	189	22	a	a	DET
fueconorg-325	189	23	significant	significant	ADJ
fueconorg-325	189	24	sample	sample	NOUN
fueconorg-325	189	25	of	of	ADP
fueconorg-325	189	26	organisations	organisation	NOUN
fueconorg-325	189	27	in	in	ADP
fueconorg-325	189	28	the	the	DET
fueconorg-325	189	29	united	united	ADJ
fueconorg-325	189	30	kingdom	kingdom	PROPN
fueconorg-325	189	31	.	.	PUNCT
fueconorg-325	190	1	emphasis	emphasis	NOUN
fueconorg-325	190	2	was	be	AUX
fueconorg-325	190	3	placed	place	VERB
fueconorg-325	190	4	on	on	ADP
fueconorg-325	190	5	earnings	earning	NOUN
fueconorg-325	190	6	management	management	NOUN
fueconorg-325	190	7	with	with	ADP
fueconorg-325	190	8	the	the	DET
fueconorg-325	190	9	inclusion	inclusion	NOUN
fueconorg-325	190	10	of	of	ADP
fueconorg-325	190	11	working	work	VERB
fueconorg-325	190	12	capital	capital	NOUN
fueconorg-325	190	13	accruals	accrual	NOUN
fueconorg-325	190	14	manipulation	manipulation	NOUN
fueconorg-325	190	15	.	.	PUNCT
fueconorg-325	191	1	evidence	evidence	NOUN
fueconorg-325	191	2	was	be	AUX
fueconorg-325	191	3	detailed	detail	VERB
fueconorg-325	191	4	as	as	ADP
fueconorg-325	191	5	being	be	AUX
fueconorg-325	191	6	consistent	consistent	ADJ
fueconorg-325	191	7	with	with	ADP
fueconorg-325	191	8	earnings	earning	NOUN
fueconorg-325	191	9	management	management	NOUN
fueconorg-325	191	10	with	with	ADP
fueconorg-325	191	11	the	the	DET
fueconorg-325	191	12	aim	aim	NOUN
fueconorg-325	191	13	of	of	ADP
fueconorg-325	191	14	achieving	achieve	VERB
fueconorg-325	191	15	goals	goal	NOUN
fueconorg-325	191	16	.	.	PUNCT
fueconorg-325	192	1	more	more	ADV
fueconorg-325	192	2	specifically	specifically	ADV
fueconorg-325	192	3	,	,	PUNCT
fueconorg-325	192	4	they	they	PRON
fueconorg-325	192	5	highlight	highlight	VERB
fueconorg-325	192	6	that	that	SCONJ
fueconorg-325	192	7	earnings	earning	NOUN
fueconorg-325	192	8	adjustment	adjustment	NOUN
fueconorg-325	192	9	for	for	ADP
fueconorg-325	192	10	discretionary	discretionary	ADJ
fueconorg-325	192	11	accruals	accrual	NOUN
fueconorg-325	192	12	eradicates	eradicate	VERB
fueconorg-325	192	13	earnings	earning	NOUN
fueconorg-325	192	14	target	target	NOUN
fueconorg-325	192	15	discontinuity	discontinuity	NOUN
fueconorg-325	192	16	.	.	PUNCT
fueconorg-325	193	1	4	4	X
fueconorg-325	193	2	.	.	X
fueconorg-325	193	3	discussion	discussion	NOUN
fueconorg-325	193	4	of	of	ADP
fueconorg-325	193	5	developing	develop	VERB
fueconorg-325	193	6	and	and	CCONJ
fueconorg-325	193	7	evaluating	evaluate	VERB
fueconorg-325	193	8	the	the	DET
fueconorg-325	193	9	different	different	ADJ
fueconorg-325	193	10	approaches	approach	NOUN
fueconorg-325	193	11	despite	despite	SCONJ
fueconorg-325	193	12	the	the	DET
fueconorg-325	193	13	fact	fact	NOUN
fueconorg-325	193	14	that	that	SCONJ
fueconorg-325	193	15	all	all	DET
fueconorg-325	193	16	discretionary	discretionary	ADJ
fueconorg-325	193	17	accruals	accrual	NOUN
fueconorg-325	193	18	models	model	NOUN
fueconorg-325	193	19	share	share	VERB
fueconorg-325	193	20	the	the	DET
fueconorg-325	193	21	common	common	ADJ
fueconorg-325	193	22	concept	concept	NOUN
fueconorg-325	193	23	—	—	PUNCT
fueconorg-325	193	24	utilising	utilise	VERB
fueconorg-325	193	25	non	non	ADJ
fueconorg-325	193	26	-	-	ADJ
fueconorg-325	193	27	discretionary	discretionary	ADJ
fueconorg-325	193	28	accruals	accrual	NOUN
fueconorg-325	193	29	as	as	ADP
fueconorg-325	193	30	a	a	DET
fueconorg-325	193	31	measure	measure	NOUN
fueconorg-325	193	32	for	for	ADP
fueconorg-325	193	33	earnings	earning	NOUN
fueconorg-325	193	34	management	management	NOUN
fueconorg-325	193	35	—	—	PUNCT
fueconorg-325	193	36	it	it	PRON
fueconorg-325	193	37	remains	remain	VERB
fueconorg-325	193	38	that	that	SCONJ
fueconorg-325	193	39	there	there	PRON
fueconorg-325	193	40	are	be	VERB
fueconorg-325	193	41	fundamental	fundamental	ADJ
fueconorg-325	193	42	differences	difference	NOUN
fueconorg-325	193	43	between	between	ADP
fueconorg-325	193	44	the	the	DET
fueconorg-325	193	45	models	model	NOUN
fueconorg-325	193	46	.	.	PUNCT
fueconorg-325	194	1	particularly	particularly	ADV
fueconorg-325	194	2	in	in	ADP
fueconorg-325	194	3	regard	regard	NOUN
fueconorg-325	194	4	to	to	ADP
fueconorg-325	194	5	separating	separate	VERB
fueconorg-325	194	6	the	the	DET
fueconorg-325	194	7	non	non	ADJ
fueconorg-325	194	8	-	-	ADJ
fueconorg-325	194	9	discretionary	discretionary	ADJ
fueconorg-325	194	10	accruals	accrual	NOUN
fueconorg-325	194	11	aspect	aspect	VERB
fueconorg-325	194	12	from	from	ADP
fueconorg-325	194	13	the	the	DET
fueconorg-325	194	14	total	total	ADJ
fueconorg-325	194	15	accruals	accrual	NOUN
fueconorg-325	194	16	,	,	PUNCT
fueconorg-325	194	17	and	and	CCONJ
fueconorg-325	194	18	their	their	PRON
fueconorg-325	194	19	capacity	capacity	NOUN
fueconorg-325	194	20	to	to	PART
fueconorg-325	194	21	deal	deal	VERB
fueconorg-325	194	22	with	with	ADP
fueconorg-325	194	23	changes	change	NOUN
fueconorg-325	194	24	in	in	ADP
fueconorg-325	194	25	organisations	organisation	NOUN
fueconorg-325	194	26	'	'	PART
fueconorg-325	194	27	economic	economic	ADJ
fueconorg-325	194	28	circumstances	circumstance	NOUN
fueconorg-325	194	29	,	,	PUNCT
fueconorg-325	194	30	in	in	ADP
fueconorg-325	194	31	addition	addition	NOUN
fueconorg-325	194	32	to	to	ADP
fueconorg-325	194	33	the	the	DET
fueconorg-325	194	34	power	power	NOUN
fueconorg-325	194	35	and	and	CCONJ
fueconorg-325	194	36	specification	specification	NOUN
fueconorg-325	194	37	of	of	ADP
fueconorg-325	194	38	each	each	DET
fueconorg-325	194	39	model	model	NOUN
fueconorg-325	194	40	.	.	PUNCT
fueconorg-325	195	1	the	the	DET
fueconorg-325	195	2	models	model	NOUN
fueconorg-325	195	3	provided	provide	VERB
fueconorg-325	195	4	by	by	ADP
fueconorg-325	195	5	healy	healy	PROPN
fueconorg-325	195	6	(	(	PUNCT
fueconorg-325	195	7	1985	1985	NUM
fueconorg-325	195	8	)	)	PUNCT
fueconorg-325	195	9	and	and	CCONJ
fueconorg-325	195	10	deangelo	deangelo	PROPN
fueconorg-325	195	11	(	(	PUNCT
fueconorg-325	195	12	1986	1986	NUM
fueconorg-325	195	13	)	)	PUNCT
fueconorg-325	195	14	hold	hold	VERB
fueconorg-325	195	15	the	the	DET
fueconorg-325	195	16	assumption	assumption	NOUN
fueconorg-325	195	17	that	that	SCONJ
fueconorg-325	195	18	there	there	PRON
fueconorg-325	195	19	is	be	VERB
fueconorg-325	195	20	stability	stability	NOUN
fueconorg-325	195	21	amongst	amongst	ADP
fueconorg-325	195	22	non	non	ADJ
fueconorg-325	195	23	-	-	ADJ
fueconorg-325	195	24	discretionary	discretionary	ADJ
fueconorg-325	195	25	accruals	accrual	NOUN
fueconorg-325	195	26	,	,	PUNCT
fueconorg-325	195	27	with	with	ADP
fueconorg-325	195	28	such	such	ADJ
fueconorg-325	195	29	limits	limit	NOUN
fueconorg-325	195	30	recognised	recognise	VERB
fueconorg-325	195	31	as	as	ADP
fueconorg-325	195	32	unrealistic	unrealistic	ADJ
fueconorg-325	195	33	owing	owe	VERB
fueconorg-325	195	34	to	to	ADP
fueconorg-325	195	35	the	the	DET
fueconorg-325	195	36	fact	fact	NOUN
fueconorg-325	195	37	that	that	SCONJ
fueconorg-325	195	38	accounting	accounting	NOUN
fueconorg-325	195	39	accruals	accrual	NOUN
fueconorg-325	195	40	experience	experience	NOUN
fueconorg-325	195	41	change	change	NOUN
fueconorg-325	195	42	in	in	ADP
fueconorg-325	195	43	line	line	NOUN
fueconorg-325	195	44	with	with	ADP
fueconorg-325	195	45	the	the	DET
fueconorg-325	195	46	economic	economic	ADJ
fueconorg-325	195	47	environment	environment	NOUN
fueconorg-325	195	48	(	(	PUNCT
fueconorg-325	195	49	kaplan	kaplan	PROPN
fueconorg-325	195	50	,	,	PUNCT
fueconorg-325	195	51	1985	1985	NUM
fueconorg-325	195	52	,	,	PUNCT
fueconorg-325	195	53	cited	cite	VERB
fueconorg-325	195	54	by	by	ADP
fueconorg-325	195	55	dechow	dechow	PROPN
fueconorg-325	195	56	et	et	PROPN
fueconorg-325	195	57	al	al	PROPN
fueconorg-325	195	58	.	.	PROPN
fueconorg-325	195	59	,	,	PUNCT
fueconorg-325	195	60	2012	2012	NUM
fueconorg-325	195	61	)	)	PUNCT
fueconorg-325	195	62	.	.	PUNCT
fueconorg-325	196	1	as	as	ADP
fueconorg-325	196	2	a	a	DET
fueconorg-325	196	3	substitute	substitute	NOUN
fueconorg-325	196	4	to	to	ADP
fueconorg-325	196	5	the	the	DET
fueconorg-325	196	6	model	model	NOUN
fueconorg-325	196	7	provided	provide	VERB
fueconorg-325	196	8	by	by	ADP
fueconorg-325	196	9	jones	jones	PROPN
fueconorg-325	196	10	(	(	PUNCT
fueconorg-325	196	11	1991	1991	NUM
fueconorg-325	196	12	)	)	PUNCT
fueconorg-325	196	13	,	,	PUNCT
fueconorg-325	196	14	the	the	DET
fueconorg-325	196	15	amended	amend	VERB
fueconorg-325	196	16	version	version	NOUN
fueconorg-325	196	17	by	by	ADP
fueconorg-325	196	18	dechow	dechow	PROPN
fueconorg-325	196	19	et	et	PROPN
fueconorg-325	196	20	al	al	PROPN
fueconorg-325	196	21	.	.	PROPN
fueconorg-325	196	22	(	(	PUNCT
fueconorg-325	196	23	1995	1995	NUM
fueconorg-325	196	24	)	)	PUNCT
fueconorg-325	196	25	,	,	PUNCT
fueconorg-325	196	26	in	in	ADP
fueconorg-325	196	27	addition	addition	NOUN
fueconorg-325	196	28	to	to	ADP
fueconorg-325	196	29	the	the	DET
fueconorg-325	196	30	performance	performance	NOUN
fueconorg-325	196	31	-	-	PUNCT
fueconorg-325	196	32	adjusted	adjust	VERB
fueconorg-325	196	33	discretionary	discretionary	ADJ
fueconorg-325	196	34	accruals	accrual	NOUN
fueconorg-325	196	35	presented	present	VERB
fueconorg-325	196	36	by	by	ADP
fueconorg-325	196	37	kothari	kothari	PROPN
fueconorg-325	196	38	et	et	PROPN
fueconorg-325	196	39	al	al	PROPN
fueconorg-325	196	40	.	.	PROPN
fueconorg-325	197	1	(	(	PUNCT
fueconorg-325	197	2	2005	2005	NUM
fueconorg-325	197	3	)	)	PUNCT
fueconorg-325	197	4	,	,	PUNCT
fueconorg-325	197	5	the	the	DET
fueconorg-325	197	6	variations	variation	NOUN
fueconorg-325	197	7	of	of	ADP
fueconorg-325	197	8	non	non	ADJ
fueconorg-325	197	9	-	-	ADJ
fueconorg-325	197	10	discretionary	discretionary	ADJ
fueconorg-325	197	11	accruals	accrual	NOUN
fueconorg-325	197	12	are	be	AUX
fueconorg-325	197	13	controlled	control	VERB
fueconorg-325	197	14	through	through	ADP
fueconorg-325	197	15	consideration	consideration	NOUN
fueconorg-325	197	16	to	to	ADP
fueconorg-325	197	17	the	the	DET
fueconorg-325	197	18	changes	change	NOUN
fueconorg-325	197	19	in	in	ADP
fueconorg-325	197	20	total	total	ADJ
fueconorg-325	197	21	assets	asset	NOUN
fueconorg-325	197	22	,	,	PUNCT
fueconorg-325	197	23	receivables	receivables	NOUN
fueconorg-325	197	24	and	and	CCONJ
fueconorg-325	197	25	revenues	revenue	NOUN
fueconorg-325	197	26	,	,	PUNCT
fueconorg-325	197	27	in	in	ADP
fueconorg-325	197	28	addition	addition	NOUN
fueconorg-325	197	29	to	to	ADP
fueconorg-325	197	30	the	the	DET
fueconorg-325	197	31	performance	performance	NOUN
fueconorg-325	197	32	of	of	ADP
fueconorg-325	197	33	the	the	DET
fueconorg-325	197	34	organization	organization	NOUN
fueconorg-325	197	35	(	(	PUNCT
fueconorg-325	197	36	e.g.	e.g.	ADV
fueconorg-325	197	37	return	return	VERB
fueconorg-325	197	38	on	on	ADP
fueconorg-325	197	39	assets	asset	NOUN
fueconorg-325	197	40	)	)	PUNCT
fueconorg-325	197	41	.	.	PUNCT
fueconorg-325	198	1	in	in	ADP
fueconorg-325	198	2	terms	term	NOUN
fueconorg-325	198	3	of	of	ADP
fueconorg-325	198	4	the	the	DET
fueconorg-325	198	5	power	power	NOUN
fueconorg-325	198	6	and	and	CCONJ
fueconorg-325	198	7	specification	specification	NOUN
fueconorg-325	198	8	of	of	ADP
fueconorg-325	198	9	all	all	DET
fueconorg-325	198	10	models	model	NOUN
fueconorg-325	198	11	,	,	PUNCT
fueconorg-325	198	12	the	the	DET
fueconorg-325	198	13	original	original	ADJ
fueconorg-325	198	14	and	and	CCONJ
fueconorg-325	198	15	modified	modify	VERB
fueconorg-325	198	16	version	version	NOUN
fueconorg-325	198	17	of	of	ADP
fueconorg-325	198	18	the	the	DET
fueconorg-325	198	19	model	model	NOUN
fueconorg-325	198	20	of	of	ADP
fueconorg-325	198	21	jones	jones	PROPN
fueconorg-325	198	22	are	be	AUX
fueconorg-325	198	23	acknowledged	acknowledge	VERB
fueconorg-325	198	24	throughout	throughout	ADP
fueconorg-325	198	25	the	the	DET
fueconorg-325	198	26	literature	literature	NOUN
fueconorg-325	198	27	as	as	ADP
fueconorg-325	198	28	being	be	AUX
fueconorg-325	198	29	the	the	DET
fueconorg-325	198	30	most	most	ADV
fueconorg-325	198	31	capable	capable	ADJ
fueconorg-325	198	32	tools	tool	NOUN
fueconorg-325	198	33	in	in	ADP
fueconorg-325	198	34	terms	term	NOUN
fueconorg-325	198	35	of	of	ADP
fueconorg-325	198	36	identifying	identify	VERB
fueconorg-325	198	37	earnings	earning	NOUN
fueconorg-325	198	38	management	management	NOUN
fueconorg-325	198	39	(	(	PUNCT
fueconorg-325	198	40	dechow	dechow	X
fueconorg-325	198	41	et	et	PROPN
fueconorg-325	198	42	al	al	PROPN
fueconorg-325	198	43	.	.	PROPN
fueconorg-325	198	44	,	,	PUNCT
fueconorg-325	198	45	1995	1995	NUM
fueconorg-325	198	46	;	;	PUNCT
fueconorg-325	198	47	young	young	ADJ
fueconorg-325	198	48	,	,	PUNCT
fueconorg-325	198	49	1999	1999	NUM
fueconorg-325	198	50	)	)	PUNCT
fueconorg-325	198	51	.	.	PUNCT
fueconorg-325	199	1	a	a	DET
fueconorg-325	199	2	number	number	NOUN
fueconorg-325	199	3	of	of	ADP
fueconorg-325	199	4	researches	research	NOUN
fueconorg-325	199	5	conducted	conduct	VERB
fueconorg-325	199	6	recently	recently	ADV
fueconorg-325	199	7	provided	provide	VERB
fueconorg-325	199	8	a	a	DET
fueconorg-325	199	9	comparison	comparison	NOUN
fueconorg-325	199	10	of	of	ADP
fueconorg-325	199	11	the	the	DET
fueconorg-325	199	12	performance	performance	NOUN
fueconorg-325	199	13	of	of	ADP
fueconorg-325	199	14	alternative	alternative	ADJ
fueconorg-325	199	15	total	total	ADJ
fueconorg-325	199	16	accruals	accrual	NOUN
fueconorg-325	199	17	models	model	NOUN
fueconorg-325	199	18	in	in	ADP
fueconorg-325	199	19	identifying	identify	VERB
fueconorg-325	199	20	earnings	earning	NOUN
fueconorg-325	199	21	management	management	NOUN
fueconorg-325	199	22	.	.	PUNCT
fueconorg-325	200	1	for	for	ADP
fueconorg-325	200	2	instance	instance	NOUN
fueconorg-325	200	3	,	,	PUNCT
fueconorg-325	200	4	dechow	dechow	ADJ
fueconorg-325	200	5	et	et	PROPN
fueconorg-325	200	6	al	al	PROPN
fueconorg-325	200	7	.	.	PROPN
fueconorg-325	201	1	(	(	PUNCT
fueconorg-325	201	2	1995	1995	NUM
fueconorg-325	201	3	)	)	PUNCT
fueconorg-325	201	4	and	and	CCONJ
fueconorg-325	201	5	guay	guay	X
fueconorg-325	201	6	et	et	PROPN
fueconorg-325	201	7	al	al	PROPN
fueconorg-325	201	8	.	.	PROPN
fueconorg-325	202	1	(	(	PUNCT
fueconorg-325	202	2	1996	1996	NUM
fueconorg-325	202	3	)	)	PUNCT
fueconorg-325	202	4	assess	assess	VERB
fueconorg-325	202	5	the	the	DET
fueconorg-325	202	6	overall	overall	ADJ
fueconorg-325	202	7	performance	performance	NOUN
fueconorg-325	202	8	of	of	ADP
fueconorg-325	202	9	five	five	NUM
fueconorg-325	202	10	deferent	deferent	ADJ
fueconorg-325	202	11	models	model	NOUN
fueconorg-325	202	12	with	with	ADP
fueconorg-325	202	13	the	the	DET
fueconorg-325	202	14	aim	aim	NOUN
fueconorg-325	202	15	of	of	ADP
fueconorg-325	202	16	measuring	measure	VERB
fueconorg-325	202	17	discretionary	discretionary	ADJ
fueconorg-325	202	18	accruals	accrual	NOUN
fueconorg-325	202	19	,	,	PUNCT
fueconorg-325	202	20	in	in	ADP
fueconorg-325	202	21	particular	particular	ADJ
fueconorg-325	202	22	those	those	PRON
fueconorg-325	202	23	of	of	ADP
fueconorg-325	202	24	healy	healy	PROPN
fueconorg-325	202	25	(	(	PUNCT
fueconorg-325	202	26	1985	1985	NUM
fueconorg-325	202	27	)	)	PUNCT
fueconorg-325	202	28	,	,	PUNCT
fueconorg-325	202	29	deangelo	deangelo	PROPN
fueconorg-325	202	30	(	(	PUNCT
fueconorg-325	202	31	1986	1986	NUM
fueconorg-325	202	32	)	)	PUNCT
fueconorg-325	202	33	,	,	PUNCT
fueconorg-325	202	34	jones	jones	PROPN
fueconorg-325	202	35	(	(	PUNCT
fueconorg-325	202	36	1991	1991	NUM
fueconorg-325	202	37	)	)	PUNCT
fueconorg-325	202	38	and	and	CCONJ
fueconorg-325	202	39	dechow	dechow	ADJ
fueconorg-325	202	40	&	&	CCONJ
fueconorg-325	202	41	sloan	sloan	PROPN
fueconorg-325	202	42	(	(	PUNCT
fueconorg-325	202	43	1991	1991	NUM
fueconorg-325	202	44	)	)	PUNCT
fueconorg-325	202	45	,	,	PUNCT
fueconorg-325	202	46	as	as	ADV
fueconorg-325	202	47	well	well	ADV
fueconorg-325	202	48	as	as	ADP
fueconorg-325	202	49	the	the	DET
fueconorg-325	202	50	model	model	NOUN
fueconorg-325	202	51	suggested	suggest	VERB
fueconorg-325	202	52	in	in	ADP
fueconorg-325	202	53	their	their	PRON
fueconorg-325	202	54	research	research	NOUN
fueconorg-325	202	55	—	—	PUNCT
fueconorg-325	202	56	the	the	DET
fueconorg-325	202	57	amended	amend	VERB
fueconorg-325	202	58	jones	jones	PROPN
fueconorg-325	202	59	model	model	PROPN
fueconorg-325	202	60	.	.	PUNCT
fueconorg-325	203	1	the	the	DET
fueconorg-325	203	2	findings	finding	NOUN
fueconorg-325	203	3	suggest	suggest	VERB
fueconorg-325	203	4	that	that	SCONJ
fueconorg-325	203	5	the	the	DET
fueconorg-325	203	6	amended	amend	VERB
fueconorg-325	203	7	jones	jones	PROPN
fueconorg-325	203	8	model	model	PROPN
fueconorg-325	203	9	displays	display	VERB
fueconorg-325	203	10	the	the	DET
fueconorg-325	203	11	greatest	great	ADJ
fueconorg-325	203	12	ability	ability	NOUN
fueconorg-325	203	13	in	in	ADP
fueconorg-325	203	14	terms	term	NOUN
fueconorg-325	203	15	of	of	ADP
fueconorg-325	203	16	testing	test	VERB
fueconorg-325	203	17	earnings	earning	NOUN
fueconorg-325	203	18	management	management	NOUN
fueconorg-325	203	19	.	.	PUNCT
fueconorg-325	204	1	moreover	moreover	ADV
fueconorg-325	204	2	,	,	PUNCT
fueconorg-325	204	3	literature	literature	NOUN
fueconorg-325	204	4	published	publish	VERB
fueconorg-325	204	5	previously	previously	ADV
fueconorg-325	204	6	,	,	PUNCT
fueconorg-325	204	7	such	such	ADJ
fueconorg-325	204	8	as	as	ADP
fueconorg-325	204	9	the	the	DET
fueconorg-325	204	10	works	work	NOUN
fueconorg-325	204	11	of	of	ADP
fueconorg-325	204	12	subramanyam	subramanyam	NOUN
fueconorg-325	204	13	(	(	PUNCT
fueconorg-325	204	14	1996	1996	NUM
fueconorg-325	204	15	)	)	PUNCT
fueconorg-325	204	16	and	and	CCONJ
fueconorg-325	204	17	peasnell	peasnell	PROPN
fueconorg-325	204	18	et	et	PROPN
fueconorg-325	204	19	al	al	PROPN
fueconorg-325	204	20	.	.	PROPN
fueconorg-325	205	1	(	(	PUNCT
fueconorg-325	205	2	2000	2000	NUM
fueconorg-325	205	3	)	)	PUNCT
fueconorg-325	205	4	all	all	PRON
fueconorg-325	205	5	emphasise	emphasise	VERB
fueconorg-325	205	6	highlight	highlight	NOUN
fueconorg-325	205	7	the	the	DET
fueconorg-325	205	8	superiority	superiority	NOUN
fueconorg-325	205	9	associated	associate	VERB
fueconorg-325	205	10	with	with	ADP
fueconorg-325	205	11	adopting	adopt	VERB
fueconorg-325	205	12	the	the	DET
fueconorg-325	205	13	jones	jones	PROPN
fueconorg-325	205	14	model	model	PROPN
fueconorg-325	205	15	in	in	ADP
fueconorg-325	205	16	regard	regard	NOUN
fueconorg-325	205	17	to	to	ADP
fueconorg-325	205	18	cross	cross	ADJ
fueconorg-325	205	19	-	-	ADJ
fueconorg-325	205	20	sectional	sectional	ADJ
fueconorg-325	205	21	data	datum	NOUN
fueconorg-325	205	22	over	over	ADP
fueconorg-325	205	23	their	their	PRON
fueconorg-325	205	24	time	time	NOUN
fueconorg-325	205	25	-	-	PUNCT
fueconorg-325	205	26	series	series	NOUN
fueconorg-325	205	27	counterparts	counterpart	NOUN
fueconorg-325	205	28	.	.	PUNCT
fueconorg-325	206	1	an	an	DET
fueconorg-325	206	2	overview	overview	NOUN
fueconorg-325	206	3	of	of	ADP
fueconorg-325	206	4	earnings	earning	NOUN
fueconorg-325	206	5	management	management	NOUN
fueconorg-325	206	6	measurement	measurement	NOUN
fueconorg-325	206	7	approaches	approach	VERB
fueconorg-325	206	8	:	:	PUNCT
fueconorg-325	206	9	development	development	NOUN
fueconorg-325	206	10	and	and	CCONJ
fueconorg-325	206	11	evaluation	evaluation	NOUN
fueconorg-325	206	12			VERB
fueconorg-325	206	13	33	33	NUM
fueconorg-325	206	14	this	this	PRON
fueconorg-325	206	15	is	be	AUX
fueconorg-325	206	16	owing	owe	VERB
fueconorg-325	206	17	to	to	ADP
fueconorg-325	206	18	the	the	DET
fueconorg-325	206	19	fact	fact	NOUN
fueconorg-325	206	20	that	that	SCONJ
fueconorg-325	206	21	the	the	DET
fueconorg-325	206	22	former	former	ADJ
fueconorg-325	206	23	decreases	decrease	VERB
fueconorg-325	206	24	time	time	NOUN
fueconorg-325	206	25	effect	effect	NOUN
fueconorg-325	206	26	issues	issue	NOUN
fueconorg-325	206	27	and	and	CCONJ
fueconorg-325	206	28	creates	create	VERB
fueconorg-325	206	29	a	a	DET
fueconorg-325	206	30	larger	large	ADJ
fueconorg-325	206	31	sample	sample	NOUN
fueconorg-325	206	32	,	,	PUNCT
fueconorg-325	206	33	thus	thus	ADV
fueconorg-325	206	34	inducing	induce	VERB
fueconorg-325	206	35	a	a	DET
fueconorg-325	206	36	greater	great	ADJ
fueconorg-325	206	37	coefficients	coefficient	NOUN
fueconorg-325	206	38	estimate	estimate	NOUN
fueconorg-325	206	39	.	.	PUNCT
fueconorg-325	207	1	the	the	DET
fueconorg-325	207	2	main	main	ADJ
fueconorg-325	207	3	benefit	benefit	NOUN
fueconorg-325	207	4	associated	associate	VERB
fueconorg-325	207	5	with	with	ADP
fueconorg-325	207	6	this	this	DET
fueconorg-325	207	7	method	method	NOUN
fueconorg-325	207	8	is	be	AUX
fueconorg-325	207	9	its	its	PRON
fueconorg-325	207	10	capacity	capacity	NOUN
fueconorg-325	207	11	to	to	PART
fueconorg-325	207	12	capture	capture	VERB
fueconorg-325	207	13	the	the	DET
fueconorg-325	207	14	scale	scale	NOUN
fueconorg-325	207	15	of	of	ADP
fueconorg-325	207	16	earnings	earning	NOUN
fueconorg-325	207	17	management	management	NOUN
fueconorg-325	207	18	;	;	PUNCT
fueconorg-325	207	19	in	in	ADP
fueconorg-325	207	20	contrast	contrast	NOUN
fueconorg-325	207	21	,	,	PUNCT
fueconorg-325	207	22	however	however	ADV
fueconorg-325	207	23	,	,	PUNCT
fueconorg-325	207	24	it	it	PRON
fueconorg-325	207	25	is	be	AUX
fueconorg-325	207	26	not	not	PART
fueconorg-325	207	27	able	able	ADJ
fueconorg-325	207	28	to	to	PART
fueconorg-325	207	29	highlight	highlight	VERB
fueconorg-325	207	30	the	the	DET
fueconorg-325	207	31	accounts	account	NOUN
fueconorg-325	207	32	utilised	utilise	VERB
fueconorg-325	207	33	by	by	ADP
fueconorg-325	207	34	management	management	NOUN
fueconorg-325	207	35	.	.	PUNCT
fueconorg-325	208	1	one	one	NUM
fueconorg-325	208	2	further	further	ADJ
fueconorg-325	208	3	matter	matter	NOUN
fueconorg-325	208	4	for	for	ADP
fueconorg-325	208	5	consideration	consideration	NOUN
fueconorg-325	208	6	is	be	AUX
fueconorg-325	208	7	the	the	DET
fueconorg-325	208	8	aggregate	aggregate	ADJ
fueconorg-325	208	9	accruals	accrual	NOUN
fueconorg-325	208	10	models	model	NOUN
fueconorg-325	208	11	,	,	PUNCT
fueconorg-325	208	12	which	which	PRON
fueconorg-325	208	13	utilises	utilise	VERB
fueconorg-325	208	14	residuals	residual	NOUN
fueconorg-325	208	15	in	in	ADP
fueconorg-325	208	16	order	order	NOUN
fueconorg-325	208	17	to	to	PART
fueconorg-325	208	18	calculate	calculate	VERB
fueconorg-325	208	19	the	the	DET
fueconorg-325	208	20	discretionary	discretionary	ADJ
fueconorg-325	208	21	accruals	accrual	NOUN
fueconorg-325	208	22	.	.	PUNCT
fueconorg-325	209	1	in	in	ADP
fueconorg-325	209	2	the	the	DET
fueconorg-325	209	3	time	time	NOUN
fueconorg-325	209	4	-	-	PUNCT
fueconorg-325	209	5	series	series	NOUN
fueconorg-325	209	6	scenario	scenario	NOUN
fueconorg-325	209	7	it	it	PRON
fueconorg-325	209	8	is	be	AUX
fueconorg-325	209	9	recognised	recognise	VERB
fueconorg-325	209	10	that	that	SCONJ
fueconorg-325	209	11	residuals	residual	NOUN
fueconorg-325	209	12	use	use	NOUN
fueconorg-325	209	13	is	be	AUX
fueconorg-325	209	14	suitable	suitable	ADJ
fueconorg-325	209	15	,	,	PUNCT
fueconorg-325	209	16	measuring	measure	VERB
fueconorg-325	209	17	the	the	DET
fueconorg-325	209	18	difference	difference	NOUN
fueconorg-325	209	19	between	between	ADP
fueconorg-325	209	20	abnormal	abnormal	ADJ
fueconorg-325	209	21	and	and	CCONJ
fueconorg-325	209	22	normal	normal	ADJ
fueconorg-325	209	23	accruals	accrual	NOUN
fueconorg-325	209	24	throughout	throughout	ADP
fueconorg-325	209	25	the	the	DET
fueconorg-325	209	26	estimation	estimation	NOUN
fueconorg-325	209	27	and	and	CCONJ
fueconorg-325	209	28	event	event	NOUN
fueconorg-325	209	29	periods	period	NOUN
fueconorg-325	209	30	,	,	PUNCT
fueconorg-325	209	31	respectively	respectively	ADV
fueconorg-325	209	32	;	;	PUNCT
fueconorg-325	209	33	on	on	ADP
fueconorg-325	209	34	cross	cross	ADJ
fueconorg-325	209	35	-	-	ADJ
fueconorg-325	209	36	sectional	sectional	ADJ
fueconorg-325	209	37	settings	setting	NOUN
fueconorg-325	209	38	,	,	PUNCT
fueconorg-325	209	39	on	on	ADP
fueconorg-325	209	40	the	the	DET
fueconorg-325	209	41	other	other	ADJ
fueconorg-325	209	42	hand	hand	NOUN
fueconorg-325	209	43	,	,	PUNCT
fueconorg-325	209	44	this	this	PRON
fueconorg-325	209	45	is	be	AUX
fueconorg-325	209	46	not	not	PART
fueconorg-325	209	47	the	the	DET
fueconorg-325	209	48	same	same	ADJ
fueconorg-325	209	49	case	case	NOUN
fueconorg-325	209	50	.	.	PUNCT
fueconorg-325	210	1	in	in	ADP
fueconorg-325	210	2	theory	theory	NOUN
fueconorg-325	210	3	,	,	PUNCT
fueconorg-325	210	4	residuals	residual	NOUN
fueconorg-325	210	5	should	should	AUX
fueconorg-325	210	6	average	average	VERB
fueconorg-325	210	7	zero	zero	NUM
fueconorg-325	210	8	,	,	PUNCT
fueconorg-325	210	9	thus	thus	ADV
fueconorg-325	210	10	meaning	mean	VERB
fueconorg-325	210	11	that	that	SCONJ
fueconorg-325	210	12	the	the	DET
fueconorg-325	210	13	model	model	NOUN
fueconorg-325	210	14	's	's	PART
fueconorg-325	210	15	specifications	specification	NOUN
fueconorg-325	210	16	are	be	AUX
fueconorg-325	210	17	significantly	significantly	ADV
fueconorg-325	210	18	queried	query	VERB
fueconorg-325	210	19	when	when	SCONJ
fueconorg-325	210	20	measuring	measure	VERB
fueconorg-325	210	21	discretionary	discretionary	ADJ
fueconorg-325	210	22	accruals	accrual	NOUN
fueconorg-325	210	23	.	.	PUNCT
fueconorg-325	211	1	in	in	ADP
fueconorg-325	211	2	relation	relation	NOUN
fueconorg-325	211	3	to	to	ADP
fueconorg-325	211	4	specific	specific	ADJ
fueconorg-325	211	5	accruals	accrual	NOUN
fueconorg-325	211	6	methods	method	NOUN
fueconorg-325	211	7	,	,	PUNCT
fueconorg-325	211	8	seeking	seek	VERB
fueconorg-325	211	9	to	to	PART
fueconorg-325	211	10	identify	identify	VERB
fueconorg-325	211	11	earnings	earning	NOUN
fueconorg-325	211	12	management	management	NOUN
fueconorg-325	211	13	through	through	ADP
fueconorg-325	211	14	the	the	DET
fueconorg-325	211	15	use	use	NOUN
fueconorg-325	211	16	of	of	ADP
fueconorg-325	211	17	single	single	ADJ
fueconorg-325	211	18	accruals	accrual	NOUN
fueconorg-325	211	19	can	can	AUX
fueconorg-325	211	20	be	be	AUX
fueconorg-325	211	21	both	both	CCONJ
fueconorg-325	211	22	beneficial	beneficial	ADJ
fueconorg-325	211	23	and	and	CCONJ
fueconorg-325	211	24	disadvantageous	disadvantageous	ADJ
fueconorg-325	211	25	,	,	PUNCT
fueconorg-325	211	26	with	with	ADP
fueconorg-325	211	27	three	three	NUM
fueconorg-325	211	28	pros	pro	NOUN
fueconorg-325	211	29	and	and	CCONJ
fueconorg-325	211	30	cons	con	NOUN
fueconorg-325	211	31	highlighted	highlight	VERB
fueconorg-325	211	32	by	by	ADP
fueconorg-325	211	33	mcnichols	mcnichols	PROPN
fueconorg-325	211	34	(	(	PUNCT
fueconorg-325	211	35	2000	2000	NUM
fueconorg-325	211	36	)	)	PUNCT
fueconorg-325	211	37	as	as	SCONJ
fueconorg-325	211	38	linked	link	VERB
fueconorg-325	211	39	with	with	ADP
fueconorg-325	211	40	this	this	DET
fueconorg-325	211	41	particular	particular	ADJ
fueconorg-325	211	42	accruals	accrual	NOUN
fueconorg-325	211	43	approach	approach	NOUN
fueconorg-325	211	44	.	.	PUNCT
fueconorg-325	212	1	the	the	DET
fueconorg-325	212	2	main	main	ADJ
fueconorg-325	212	3	benefit	benefit	NOUN
fueconorg-325	212	4	is	be	AUX
fueconorg-325	212	5	,	,	PUNCT
fueconorg-325	212	6	firstly	firstly	ADV
fueconorg-325	212	7	,	,	PUNCT
fueconorg-325	212	8	the	the	DET
fueconorg-325	212	9	fact	fact	NOUN
fueconorg-325	212	10	that	that	SCONJ
fueconorg-325	212	11	intuition	intuition	NOUN
fueconorg-325	212	12	may	may	AUX
fueconorg-325	212	13	be	be	AUX
fueconorg-325	212	14	used	use	VERB
fueconorg-325	212	15	by	by	ADP
fueconorg-325	212	16	the	the	DET
fueconorg-325	212	17	researcher	researcher	NOUN
fueconorg-325	212	18	for	for	ADP
fueconorg-325	212	19	the	the	DET
fueconorg-325	212	20	main	main	ADJ
fueconorg-325	212	21	elements	element	NOUN
fueconorg-325	212	22	impacting	impact	VERB
fueconorg-325	212	23	the	the	DET
fueconorg-325	212	24	accrual	accrual	ADJ
fueconorg-325	212	25	behaviour	behaviour	NOUN
fueconorg-325	212	26	,	,	PUNCT
fueconorg-325	212	27	with	with	SCONJ
fueconorg-325	212	28	knowledge	knowledge	NOUN
fueconorg-325	212	29	of	of	ADP
fueconorg-325	212	30	generally	generally	ADV
fueconorg-325	212	31	accepted	accept	VERB
fueconorg-325	212	32	accounting	accounting	NOUN
fueconorg-325	212	33	principles	principle	NOUN
fueconorg-325	212	34	exploited	exploit	VERB
fueconorg-325	212	35	;	;	PUNCT
fueconorg-325	212	36	secondly	secondly	ADV
fueconorg-325	212	37	,	,	PUNCT
fueconorg-325	212	38	a	a	DET
fueconorg-325	212	39	particular	particular	ADJ
fueconorg-325	212	40	accrual	accrual	ADJ
fueconorg-325	212	41	method	method	NOUN
fueconorg-325	212	42	may	may	AUX
fueconorg-325	212	43	be	be	AUX
fueconorg-325	212	44	adopted	adopt	VERB
fueconorg-325	212	45	across	across	ADP
fueconorg-325	212	46	those	those	DET
fueconorg-325	212	47	sectors	sector	NOUN
fueconorg-325	212	48	where	where	SCONJ
fueconorg-325	212	49	business	business	NOUN
fueconorg-325	212	50	practices	practice	NOUN
fueconorg-325	212	51	cause	cause	VERB
fueconorg-325	212	52	the	the	DET
fueconorg-325	212	53	accrual	accrual	ADJ
fueconorg-325	212	54	to	to	PART
fueconorg-325	212	55	be	be	AUX
fueconorg-325	212	56	a	a	DET
fueconorg-325	212	57	likely	likely	ADJ
fueconorg-325	212	58	object	object	NOUN
fueconorg-325	212	59	of	of	ADP
fueconorg-325	212	60	discretion	discretion	NOUN
fueconorg-325	212	61	and	and	CCONJ
fueconorg-325	212	62	judgment	judgment	NOUN
fueconorg-325	212	63	;	;	PUNCT
fueconorg-325	212	64	and	and	CCONJ
fueconorg-325	212	65	thirdly	thirdly	ADV
fueconorg-325	212	66	,	,	PUNCT
fueconorg-325	212	67	the	the	DET
fueconorg-325	212	68	direct	direct	ADJ
fueconorg-325	212	69	estimation	estimation	NOUN
fueconorg-325	212	70	of	of	ADP
fueconorg-325	212	71	the	the	DET
fueconorg-325	212	72	link	link	NOUN
fueconorg-325	212	73	between	between	ADP
fueconorg-325	212	74	the	the	DET
fueconorg-325	212	75	explanatory	explanatory	ADJ
fueconorg-325	212	76	factors	factor	NOUN
fueconorg-325	212	77	and	and	CCONJ
fueconorg-325	212	78	single	single	ADJ
fueconorg-325	212	79	accrual	accrual	ADJ
fueconorg-325	212	80	factors	factor	NOUN
fueconorg-325	212	81	.	.	PUNCT
fueconorg-325	213	1	in	in	ADP
fueconorg-325	213	2	contrast	contrast	NOUN
fueconorg-325	213	3	,	,	PUNCT
fueconorg-325	213	4	there	there	PRON
fueconorg-325	213	5	are	be	VERB
fueconorg-325	213	6	three	three	NUM
fueconorg-325	213	7	key	key	ADJ
fueconorg-325	213	8	drawbacks	drawback	NOUN
fueconorg-325	213	9	:	:	PUNCT
fueconorg-325	213	10	primarily	primarily	ADV
fueconorg-325	213	11	,	,	PUNCT
fueconorg-325	213	12	there	there	PRON
fueconorg-325	213	13	may	may	AUX
fueconorg-325	213	14	be	be	AUX
fueconorg-325	213	15	the	the	DET
fueconorg-325	213	16	identification	identification	NOUN
fueconorg-325	213	17	of	of	ADP
fueconorg-325	213	18	earnings	earning	NOUN
fueconorg-325	213	19	management	management	NOUN
fueconorg-325	213	20	within	within	ADP
fueconorg-325	213	21	a	a	DET
fueconorg-325	213	22	single	single	ADJ
fueconorg-325	213	23	accrual	accrual	ADJ
fueconorg-325	213	24	approach	approach	NOUN
fueconorg-325	213	25	,	,	PUNCT
fueconorg-325	213	26	but	but	CCONJ
fueconorg-325	213	27	only	only	ADV
fueconorg-325	213	28	if	if	SCONJ
fueconorg-325	213	29	the	the	DET
fueconorg-325	213	30	accruals	accrual	NOUN
fueconorg-325	213	31	under	under	ADP
fueconorg-325	213	32	analysis	analysis	NOUN
fueconorg-325	213	33	are	be	AUX
fueconorg-325	213	34	managed	manage	VERB
fueconorg-325	213	35	,	,	PUNCT
fueconorg-325	213	36	thus	thus	ADV
fueconorg-325	213	37	meaning	mean	VERB
fueconorg-325	213	38	there	there	PRON
fueconorg-325	213	39	are	be	VERB
fueconorg-325	213	40	problems	problem	NOUN
fueconorg-325	213	41	associated	associate	VERB
fueconorg-325	213	42	with	with	ADP
fueconorg-325	213	43	establishing	establish	VERB
fueconorg-325	213	44	those	those	DET
fueconorg-325	213	45	accruals	accrual	NOUN
fueconorg-325	213	46	utilised	utilise	VERB
fueconorg-325	213	47	for	for	ADP
fueconorg-325	213	48	earnings	earning	NOUN
fueconorg-325	213	49	management	management	NOUN
fueconorg-325	213	50	.	.	PUNCT
fueconorg-325	214	1	importantly	importantly	ADV
fueconorg-325	214	2	,	,	PUNCT
fueconorg-325	214	3	even	even	ADV
fueconorg-325	214	4	if	if	SCONJ
fueconorg-325	214	5	the	the	DET
fueconorg-325	214	6	most	most	ADV
fueconorg-325	214	7	suitable	suitable	ADJ
fueconorg-325	214	8	accrual	accrual	ADJ
fueconorg-325	214	9	is	be	AUX
fueconorg-325	214	10	analysed	analyse	VERB
fueconorg-325	214	11	,	,	PUNCT
fueconorg-325	214	12	the	the	DET
fueconorg-325	214	13	impacts	impact	NOUN
fueconorg-325	214	14	of	of	ADP
fueconorg-325	214	15	managing	manage	VERB
fueconorg-325	214	16	an	an	DET
fueconorg-325	214	17	accrual	accrual	ADJ
fueconorg-325	214	18	alone	alone	ADV
fueconorg-325	214	19	may	may	AUX
fueconorg-325	214	20	not	not	PART
fueconorg-325	214	21	be	be	AUX
fueconorg-325	214	22	significant	significant	ADJ
fueconorg-325	214	23	enough	enough	ADV
fueconorg-325	214	24	to	to	PART
fueconorg-325	214	25	achieve	achieve	VERB
fueconorg-325	214	26	statistical	statistical	ADJ
fueconorg-325	214	27	significance	significance	NOUN
fueconorg-325	214	28	.	.	PUNCT
fueconorg-325	215	1	it	it	PRON
fueconorg-325	215	2	is	be	AUX
fueconorg-325	215	3	claimed	claim	VERB
fueconorg-325	215	4	by	by	ADP
fueconorg-325	215	5	mcnichols	mcnichol	NOUN
fueconorg-325	215	6	and	and	CCONJ
fueconorg-325	215	7	wilson	wilson	PROPN
fueconorg-325	215	8	(	(	PUNCT
fueconorg-325	215	9	1988	1988	NUM
fueconorg-325	215	10	)	)	PUNCT
fueconorg-325	215	11	that	that	SCONJ
fueconorg-325	215	12	,	,	PUNCT
fueconorg-325	215	13	upon	upon	SCONJ
fueconorg-325	215	14	specific	specific	ADJ
fueconorg-325	215	15	accruals	accrual	NOUN
fueconorg-325	215	16	representing	represent	VERB
fueconorg-325	215	17	a	a	DET
fueconorg-325	215	18	small	small	ADJ
fueconorg-325	215	19	aspect	aspect	NOUN
fueconorg-325	215	20	of	of	ADP
fueconorg-325	215	21	the	the	DET
fueconorg-325	215	22	discretionary	discretionary	ADJ
fueconorg-325	215	23	component	component	NOUN
fueconorg-325	215	24	,	,	PUNCT
fueconorg-325	215	25	they	they	PRON
fueconorg-325	215	26	may	may	AUX
fueconorg-325	215	27	not	not	PART
fueconorg-325	215	28	be	be	AUX
fueconorg-325	215	29	successful	successful	ADJ
fueconorg-325	215	30	in	in	ADP
fueconorg-325	215	31	highlighting	highlight	VERB
fueconorg-325	215	32	earnings	earning	NOUN
fueconorg-325	215	33	management	management	NOUN
fueconorg-325	215	34	in	in	ADP
fueconorg-325	215	35	instances	instance	NOUN
fueconorg-325	215	36	where	where	SCONJ
fueconorg-325	215	37	other	other	ADJ
fueconorg-325	215	38	discretionary	discretionary	ADJ
fueconorg-325	215	39	elements	element	NOUN
fueconorg-325	215	40	have	have	AUX
fueconorg-325	215	41	been	be	AUX
fueconorg-325	215	42	manipulated	manipulate	VERB
fueconorg-325	215	43	.	.	PUNCT
fueconorg-325	216	1	in	in	ADP
fueconorg-325	216	2	this	this	DET
fueconorg-325	216	3	way	way	NOUN
fueconorg-325	216	4	,	,	PUNCT
fueconorg-325	216	5	the	the	DET
fueconorg-325	216	6	aggregate	aggregate	ADJ
fueconorg-325	216	7	accruals	accrual	NOUN
fueconorg-325	216	8	models	model	NOUN
fueconorg-325	216	9	may	may	AUX
fueconorg-325	216	10	introduce	introduce	VERB
fueconorg-325	216	11	a	a	DET
fueconorg-325	216	12	more	more	ADJ
fueconorg-325	216	13	in	in	ADP
fueconorg-325	216	14	-	-	PUNCT
fueconorg-325	216	15	depth	depth	NOUN
fueconorg-325	216	16	study	study	NOUN
fueconorg-325	216	17	design	design	NOUN
fueconorg-325	216	18	when	when	SCONJ
fueconorg-325	216	19	capturing	capture	VERB
fueconorg-325	216	20	the	the	DET
fueconorg-325	216	21	discretionary	discretionary	ADJ
fueconorg-325	216	22	elements	element	NOUN
fueconorg-325	216	23	.	.	PUNCT
fueconorg-325	217	1	secondly	secondly	ADV
fueconorg-325	217	2	,	,	PUNCT
fueconorg-325	217	3	it	it	PRON
fueconorg-325	217	4	is	be	AUX
fueconorg-325	217	5	reasonable	reasonable	ADJ
fueconorg-325	217	6	to	to	PART
fueconorg-325	217	7	suggest	suggest	VERB
fueconorg-325	217	8	that	that	SCONJ
fueconorg-325	217	9	management	management	NOUN
fueconorg-325	217	10	utilises	utilise	VERB
fueconorg-325	217	11	more	more	ADJ
fueconorg-325	217	12	than	than	ADP
fueconorg-325	217	13	one	one	NUM
fueconorg-325	217	14	accrual	accrual	ADJ
fueconorg-325	217	15	during	during	ADP
fueconorg-325	217	16	the	the	DET
fueconorg-325	217	17	process	process	NOUN
fueconorg-325	217	18	of	of	ADP
fueconorg-325	217	19	earnings	earning	NOUN
fueconorg-325	217	20	management	management	NOUN
fueconorg-325	217	21	;	;	PUNCT
fueconorg-325	217	22	therefore	therefore	ADV
fueconorg-325	217	23	,	,	PUNCT
fueconorg-325	217	24	although	although	SCONJ
fueconorg-325	217	25	the	the	DET
fueconorg-325	217	26	single	single	ADJ
fueconorg-325	217	27	accrual	accrual	ADJ
fueconorg-325	217	28	approach	approach	NOUN
fueconorg-325	217	29	is	be	AUX
fueconorg-325	217	30	efficient	efficient	ADJ
fueconorg-325	217	31	in	in	ADP
fueconorg-325	217	32	terms	term	NOUN
fueconorg-325	217	33	of	of	ADP
fueconorg-325	217	34	identifying	identify	VERB
fueconorg-325	217	35	the	the	DET
fueconorg-325	217	36	management	management	NOUN
fueconorg-325	217	37	of	of	ADP
fueconorg-325	217	38	earnings	earning	NOUN
fueconorg-325	217	39	in	in	ADP
fueconorg-325	217	40	some	some	DET
fueconorg-325	217	41	cases	case	NOUN
fueconorg-325	217	42	,	,	PUNCT
fueconorg-325	217	43	earnings	earning	NOUN
fueconorg-325	217	44	management	management	NOUN
fueconorg-325	217	45	in	in	ADP
fueconorg-325	217	46	most	most	ADJ
fueconorg-325	217	47	situations	situation	NOUN
fueconorg-325	217	48	can	can	AUX
fueconorg-325	217	49	not	not	PART
fueconorg-325	217	50	be	be	AUX
fueconorg-325	217	51	identified	identify	VERB
fueconorg-325	217	52	(	(	PUNCT
fueconorg-325	217	53	mcnichols	mcnichol	NOUN
fueconorg-325	217	54	and	and	CCONJ
fueconorg-325	217	55	wilson	wilson	PROPN
fueconorg-325	217	56	,	,	PUNCT
fueconorg-325	217	57	1988	1988	NUM
fueconorg-325	217	58	)	)	PUNCT
fueconorg-325	217	59	.	.	PUNCT
fueconorg-325	218	1	thirdly	thirdly	ADV
fueconorg-325	218	2	,	,	PUNCT
fueconorg-325	218	3	the	the	DET
fueconorg-325	218	4	numerous	numerous	ADJ
fueconorg-325	218	5	organisations	organisation	NOUN
fueconorg-325	218	6	for	for	ADP
fueconorg-325	218	7	which	which	PRON
fueconorg-325	218	8	a	a	DET
fueconorg-325	218	9	particular	particular	ADJ
fueconorg-325	218	10	accrual	accrual	ADJ
fueconorg-325	218	11	is	be	AUX
fueconorg-325	218	12	managed	manage	VERB
fueconorg-325	218	13	could	could	AUX
fueconorg-325	218	14	have	have	VERB
fueconorg-325	218	15	a	a	DET
fueconorg-325	218	16	small	small	ADJ
fueconorg-325	218	17	relative	relative	NOUN
fueconorg-325	218	18	to	to	ADP
fueconorg-325	218	19	the	the	DET
fueconorg-325	218	20	number	number	NOUN
fueconorg-325	218	21	of	of	ADP
fueconorg-325	218	22	organizations	organization	NOUN
fueconorg-325	218	23	with	with	ADP
fueconorg-325	218	24	aggregate	aggregate	ADJ
fueconorg-325	218	25	accruals	accrual	NOUN
fueconorg-325	218	26	,	,	PUNCT
fueconorg-325	218	27	which	which	PRON
fueconorg-325	218	28	could	could	AUX
fueconorg-325	218	29	ultimately	ultimately	ADV
fueconorg-325	218	30	restrict	restrict	VERB
fueconorg-325	218	31	the	the	DET
fueconorg-325	218	32	generality	generality	NOUN
fueconorg-325	218	33	and	and	CCONJ
fueconorg-325	218	34	understanding	understanding	NOUN
fueconorg-325	218	35	of	of	ADP
fueconorg-325	218	36	the	the	DET
fueconorg-325	218	37	results	result	NOUN
fueconorg-325	218	38	concerning	concern	VERB
fueconorg-325	218	39	particular	particular	ADJ
fueconorg-325	218	40	accruals	accrual	NOUN
fueconorg-325	218	41	researches	research	VERB
fueconorg-325	218	42	.	.	PUNCT
fueconorg-325	219	1	regarding	regard	VERB
fueconorg-325	219	2	the	the	DET
fueconorg-325	219	3	distribution	distribution	NOUN
fueconorg-325	219	4	approach	approach	NOUN
fueconorg-325	219	5	,	,	PUNCT
fueconorg-325	219	6	it	it	PRON
fueconorg-325	219	7	is	be	AUX
fueconorg-325	219	8	key	key	ADJ
fueconorg-325	219	9	feature	feature	NOUN
fueconorg-325	219	10	is	be	AUX
fueconorg-325	219	11	being	be	AUX
fueconorg-325	219	12	relatively	relatively	ADV
fueconorg-325	219	13	simple	simple	ADJ
fueconorg-325	219	14	to	to	AUX
fueconorg-325	219	15	use	use	VERB
fueconorg-325	219	16	,	,	PUNCT
fueconorg-325	219	17	and	and	CCONJ
fueconorg-325	219	18	it	it	PRON
fueconorg-325	219	19	is	be	AUX
fueconorg-325	219	20	a	a	DET
fueconorg-325	219	21	graphical	graphical	ADJ
fueconorg-325	219	22	description	description	NOUN
fueconorg-325	219	23	of	of	ADP
fueconorg-325	219	24	the	the	DET
fueconorg-325	219	25	earnings	earning	NOUN
fueconorg-325	219	26	after	after	SCONJ
fueconorg-325	219	27	the	the	DET
fueconorg-325	219	28	alteration	alteration	NOUN
fueconorg-325	219	29	of	of	ADP
fueconorg-325	219	30	reported	report	VERB
fueconorg-325	219	31	earnings	earning	NOUN
fueconorg-325	219	32	has	have	AUX
fueconorg-325	219	33	accrued	accrue	VERB
fueconorg-325	219	34	.	.	PUNCT
fueconorg-325	220	1	in	in	ADP
fueconorg-325	220	2	addition	addition	NOUN
fueconorg-325	220	3	,	,	PUNCT
fueconorg-325	220	4	this	this	DET
fueconorg-325	220	5	approach	approach	NOUN
fueconorg-325	220	6	detects	detect	VERB
fueconorg-325	220	7	earnings	earning	NOUN
fueconorg-325	220	8	management	management	NOUN
fueconorg-325	220	9	while	while	SCONJ
fueconorg-325	220	10	avoiding	avoid	VERB
fueconorg-325	220	11	the	the	DET
fueconorg-325	220	12	issue	issue	NOUN
fueconorg-325	220	13	of	of	ADP
fueconorg-325	220	14	measurement	measurement	NOUN
fueconorg-325	220	15	error	error	NOUN
fueconorg-325	220	16	and	and	CCONJ
fueconorg-325	220	17	misspecification	misspecification	NOUN
fueconorg-325	220	18	resulting	result	VERB
fueconorg-325	220	19	from	from	ADP
fueconorg-325	220	20	accrual	accrual	ADJ
fueconorg-325	220	21	-	-	PUNCT
fueconorg-325	220	22	based	base	VERB
fueconorg-325	220	23	earnings	earning	NOUN
fueconorg-325	220	24	management	management	NOUN
fueconorg-325	220	25	models	model	NOUN
fueconorg-325	220	26	(	(	PUNCT
fueconorg-325	220	27	sun	sun	NOUN
fueconorg-325	220	28	and	and	CCONJ
fueconorg-325	220	29	rath	rath	PROPN
fueconorg-325	220	30	,	,	PUNCT
fueconorg-325	220	31	2010	2010	NUM
fueconorg-325	220	32	)	)	PUNCT
fueconorg-325	220	33	.	.	PUNCT
fueconorg-325	221	1	mcnichols	mcnichols	PROPN
fueconorg-325	221	2	(	(	PUNCT
fueconorg-325	221	3	2000	2000	NUM
fueconorg-325	221	4	)	)	PUNCT
fueconorg-325	221	5	stats	stat	VERB
fueconorg-325	221	6	that	that	SCONJ
fueconorg-325	221	7	the	the	DET
fueconorg-325	221	8	distribution	distribution	NOUN
fueconorg-325	221	9	models	model	NOUN
fueconorg-325	221	10	are	be	AUX
fueconorg-325	221	11	powerful	powerful	ADJ
fueconorg-325	221	12	in	in	ADP
fueconorg-325	221	13	earnings	earning	NOUN
fueconorg-325	221	14	management	management	NOUN
fueconorg-325	221	15	investigations	investigation	NOUN
fueconorg-325	221	16	,	,	PUNCT
fueconorg-325	221	17	because	because	SCONJ
fueconorg-325	221	18	they	they	PRON
fueconorg-325	221	19	provide	provide	VERB
fueconorg-325	221	20	the	the	DET
fueconorg-325	221	21	researchers	researcher	NOUN
fueconorg-325	221	22	with	with	ADP
fueconorg-325	221	23	a	a	DET
fueconorg-325	221	24	strong	strong	ADJ
fueconorg-325	221	25	prediction	prediction	NOUN
fueconorg-325	221	26	based	base	VERB
fueconorg-325	221	27	in	in	ADP
fueconorg-325	221	28	the	the	DET
fueconorg-325	221	29	frequency	frequency	NOUN
fueconorg-325	221	30	of	of	ADP
fueconorg-325	221	31	earnings	earning	NOUN
fueconorg-325	221	32	realizations	realization	NOUN
fueconorg-325	221	33	rather	rather	ADV
fueconorg-325	221	34	than	than	ADP
fueconorg-325	221	35	the	the	DET
fueconorg-325	221	36	estimation	estimation	NOUN
fueconorg-325	221	37	of	of	ADP
fueconorg-325	221	38	the	the	DET
fueconorg-325	221	39	discretionary	discretionary	ADJ
fueconorg-325	221	40	accrual	accrual	ADJ
fueconorg-325	221	41	.	.	PUNCT
fueconorg-325	222	1	moreover	moreover	ADV
fueconorg-325	222	2	,	,	PUNCT
fueconorg-325	222	3	it	it	PRON
fueconorg-325	222	4	is	be	AUX
fueconorg-325	222	5	considered	consider	VERB
fueconorg-325	222	6	a	a	DET
fueconorg-325	222	7	suitable	suitable	ADJ
fueconorg-325	222	8	powerful	powerful	ADJ
fueconorg-325	222	9	method	method	NOUN
fueconorg-325	222	10	for	for	ADP
fueconorg-325	222	11	measuring	measure	VERB
fueconorg-325	222	12	earnings	earning	NOUN
fueconorg-325	222	13	management	management	NOUN
fueconorg-325	222	14	when	when	SCONJ
fueconorg-325	222	15	an	an	DET
fueconorg-325	222	16	enormous	enormous	ADJ
fueconorg-325	222	17	number	number	NOUN
fueconorg-325	222	18	of	of	ADP
fueconorg-325	222	19	firms	firm	NOUN
fueconorg-325	222	20	sceptic	sceptic	ADJ
fueconorg-325	222	21	to	to	PART
fueconorg-325	222	22	be	be	AUX
fueconorg-325	222	23	managing	manage	VERB
fueconorg-325	222	24	earnings	earning	NOUN
fueconorg-325	222	25	.	.	PUNCT
fueconorg-325	223	1	however	however	ADV
fueconorg-325	223	2	,	,	PUNCT
fueconorg-325	223	3	the	the	DET
fueconorg-325	223	4	results	result	NOUN
fueconorg-325	223	5	of	of	ADP
fueconorg-325	223	6	empirical	empirical	ADJ
fueconorg-325	223	7	studies	study	NOUN
fueconorg-325	223	8	that	that	PRON
fueconorg-325	223	9	a.	a.	NOUN
fueconorg-325	223	10	marai	marai	PROPN
fueconorg-325	223	11	,	,	PUNCT
fueconorg-325	223	12	v.	v.	ADP
fueconorg-325	223	13	pavlović	pavlović	NOUN
fueconorg-325	223	14	34	34	NUM
fueconorg-325	223	15	question	question	NOUN
fueconorg-325	223	16	the	the	DET
fueconorg-325	223	17	shapes	shape	NOUN
fueconorg-325	223	18	of	of	ADP
fueconorg-325	223	19	earnings	earning	NOUN
fueconorg-325	223	20	distributions	distribution	NOUN
fueconorg-325	223	21	as	as	ADP
fueconorg-325	223	22	evidence	evidence	NOUN
fueconorg-325	223	23	for	for	ADP
fueconorg-325	223	24	absence	absence	NOUN
fueconorg-325	223	25	/	/	SYM
fueconorg-325	223	26	presence	presence	NOUN
fueconorg-325	223	27	of	of	ADP
fueconorg-325	223	28	earnings	earning	NOUN
fueconorg-325	223	29	management	management	NOUN
fueconorg-325	223	30	do	do	AUX
fueconorg-325	223	31	not	not	PART
fueconorg-325	223	32	support	support	VERB
fueconorg-325	223	33	the	the	DET
fueconorg-325	223	34	assumption	assumption	NOUN
fueconorg-325	223	35	that	that	SCONJ
fueconorg-325	223	36	earnings	earning	NOUN
fueconorg-325	223	37	management	management	NOUN
fueconorg-325	223	38	can	can	AUX
fueconorg-325	223	39	be	be	AUX
fueconorg-325	223	40	completely	completely	ADV
fueconorg-325	223	41	explained	explain	VERB
fueconorg-325	223	42	by	by	ADP
fueconorg-325	223	43	the	the	DET
fueconorg-325	223	44	discontinuity	discontinuity	NOUN
fueconorg-325	223	45	of	of	ADP
fueconorg-325	223	46	the	the	DET
fueconorg-325	223	47	earnings	earning	NOUN
fueconorg-325	223	48	distribution	distribution	NOUN
fueconorg-325	223	49	.	.	PUNCT
fueconorg-325	224	1	for	for	ADP
fueconorg-325	224	2	example	example	NOUN
fueconorg-325	224	3	,	,	PUNCT
fueconorg-325	224	4	dechow	dechow	ADJ
fueconorg-325	224	5	,	,	PUNCT
fueconorg-325	224	6	richardson	richardson	PROPN
fueconorg-325	224	7	and	and	CCONJ
fueconorg-325	224	8	tuna	tuna	PROPN
fueconorg-325	224	9	(	(	PUNCT
fueconorg-325	224	10	2003	2003	NUM
fueconorg-325	224	11	)	)	PUNCT
fueconorg-325	224	12	do	do	AUX
fueconorg-325	224	13	not	not	PART
fueconorg-325	224	14	find	find	VERB
fueconorg-325	224	15	an	an	DET
fueconorg-325	224	16	association	association	NOUN
fueconorg-325	224	17	between	between	ADP
fueconorg-325	224	18	discretionary	discretionary	ADJ
fueconorg-325	224	19	operating	operating	NOUN
fueconorg-325	224	20	accruals	accrual	NOUN
fueconorg-325	224	21	and	and	CCONJ
fueconorg-325	224	22	the	the	DET
fueconorg-325	224	23	earnings	earning	NOUN
fueconorg-325	224	24	discontinuity	discontinuity	NOUN
fueconorg-325	224	25	.	.	PUNCT
fueconorg-325	225	1	also	also	ADV
fueconorg-325	225	2	durtschi	durtschi	PROPN
fueconorg-325	225	3	and	and	CCONJ
fueconorg-325	225	4	easton	easton	PROPN
fueconorg-325	225	5	(	(	PUNCT
fueconorg-325	225	6	2005	2005	NUM
fueconorg-325	225	7	)	)	PUNCT
fueconorg-325	225	8	provide	provide	VERB
fueconorg-325	225	9	results	result	NOUN
fueconorg-325	225	10	that	that	PRON
fueconorg-325	225	11	should	should	AUX
fueconorg-325	225	12	be	be	AUX
fueconorg-325	225	13	taken	take	VERB
fueconorg-325	225	14	in	in	ADP
fueconorg-325	225	15	consideration	consideration	NOUN
fueconorg-325	225	16	when	when	SCONJ
fueconorg-325	225	17	using	use	VERB
fueconorg-325	225	18	the	the	DET
fueconorg-325	225	19	shapes	shape	NOUN
fueconorg-325	225	20	of	of	ADP
fueconorg-325	225	21	the	the	DET
fueconorg-325	225	22	frequency	frequency	NOUN
fueconorg-325	225	23	distributions	distribution	NOUN
fueconorg-325	225	24	of	of	ADP
fueconorg-325	225	25	earnings	earning	NOUN
fueconorg-325	225	26	as	as	ADP
fueconorg-325	225	27	indicator	indicator	NOUN
fueconorg-325	225	28	for	for	ADP
fueconorg-325	225	29	earnings	earning	NOUN
fueconorg-325	225	30	management	management	NOUN
fueconorg-325	225	31	practices	practice	NOUN
fueconorg-325	225	32	.	.	PUNCT
fueconorg-325	226	1	they	they	PRON
fueconorg-325	226	2	show	show	VERB
fueconorg-325	226	3	that	that	SCONJ
fueconorg-325	226	4	these	these	DET
fueconorg-325	226	5	shapes	shape	NOUN
fueconorg-325	226	6	can	can	AUX
fueconorg-325	226	7	be	be	AUX
fueconorg-325	226	8	affected	affect	VERB
fueconorg-325	226	9	by	by	ADP
fueconorg-325	226	10	deflation	deflation	NOUN
fueconorg-325	226	11	,	,	PUNCT
fueconorg-325	226	12	sample	sample	NOUN
fueconorg-325	226	13	selection	selection	NOUN
fueconorg-325	226	14	,	,	PUNCT
fueconorg-325	226	15	and	and	CCONJ
fueconorg-325	226	16	a	a	DET
fueconorg-325	226	17	difference	difference	NOUN
fueconorg-325	226	18	between	between	ADP
fueconorg-325	226	19	the	the	DET
fueconorg-325	226	20	characteristics	characteristic	NOUN
fueconorg-325	226	21	of	of	ADP
fueconorg-325	226	22	profit	profit	NOUN
fueconorg-325	226	23	and	and	CCONJ
fueconorg-325	226	24	loss	loss	NOUN
fueconorg-325	226	25	observations	observation	NOUN
fueconorg-325	226	26	(	(	PUNCT
fueconorg-325	226	27	such	such	ADJ
fueconorg-325	226	28	as	as	ADP
fueconorg-325	226	29	market	market	NOUN
fueconorg-325	226	30	pricing	pricing	NOUN
fueconorg-325	226	31	and	and	CCONJ
fueconorg-325	226	32	analyst	analyst	NOUN
fueconorg-325	226	33	optimism	optimism	NOUN
fueconorg-325	226	34	/	/	SYM
fueconorg-325	226	35	pessimism	pessimism	NOUN
fueconorg-325	226	36	)	)	PUNCT
fueconorg-325	226	37	.	.	PUNCT
fueconorg-325	227	1	the	the	DET
fueconorg-325	227	2	same	same	ADJ
fueconorg-325	227	3	findings	finding	NOUN
fueconorg-325	227	4	established	establish	VERB
fueconorg-325	227	5	by	by	ADP
fueconorg-325	227	6	beaver	beaver	PROPN
fueconorg-325	227	7	,	,	PUNCT
fueconorg-325	227	8	mcnichols	mcnichol	NOUN
fueconorg-325	227	9	and	and	CCONJ
fueconorg-325	227	10	nelson	nelson	PROPN
fueconorg-325	227	11	(	(	PUNCT
fueconorg-325	227	12	2007	2007	NUM
fueconorg-325	227	13	)	)	PUNCT
fueconorg-325	227	14	,	,	PUNCT
fueconorg-325	227	15	durtschi	durtschi	PROPN
fueconorg-325	227	16	and	and	CCONJ
fueconorg-325	227	17	easton	easton	PROPN
fueconorg-325	227	18	(	(	PUNCT
fueconorg-325	227	19	2009	2009	NUM
fueconorg-325	227	20	)	)	PUNCT
fueconorg-325	227	21	who	who	PRON
fueconorg-325	227	22	emphasize	emphasize	VERB
fueconorg-325	227	23	that	that	SCONJ
fueconorg-325	227	24	researchers	researcher	NOUN
fueconorg-325	227	25	should	should	AUX
fueconorg-325	227	26	consider	consider	VERB
fueconorg-325	227	27	evidence	evidence	NOUN
fueconorg-325	227	28	beyond	beyond	ADP
fueconorg-325	227	29	the	the	DET
fueconorg-325	227	30	shapes	shape	NOUN
fueconorg-325	227	31	of	of	ADP
fueconorg-325	227	32	distribution	distribution	NOUN
fueconorg-325	227	33	and	and	CCONJ
fueconorg-325	227	34	should	should	AUX
fueconorg-325	227	35	be	be	AUX
fueconorg-325	227	36	caution	caution	NOUN
fueconorg-325	227	37	when	when	SCONJ
fueconorg-325	227	38	interpreting	interpret	VERB
fueconorg-325	227	39	a	a	DET
fueconorg-325	227	40	discontinuity	discontinuity	NOUN
fueconorg-325	227	41	in	in	ADP
fueconorg-325	227	42	the	the	DET
fueconorg-325	227	43	distribution	distribution	NOUN
fueconorg-325	227	44	of	of	ADP
fueconorg-325	227	45	earnings	earning	NOUN
fueconorg-325	227	46	as	as	ADP
fueconorg-325	227	47	indicator	indicator	NOUN
fueconorg-325	227	48	for	for	ADP
fueconorg-325	227	49	earnings	earning	NOUN
fueconorg-325	227	50	management	management	NOUN
fueconorg-325	227	51	.	.	PUNCT
fueconorg-325	228	1	in	in	ADP
fueconorg-325	228	2	contrary	contrary	ADV
fueconorg-325	228	3	to	to	ADP
fueconorg-325	228	4	these	these	DET
fueconorg-325	228	5	studies	study	NOUN
fueconorg-325	228	6	which	which	PRON
fueconorg-325	228	7	questioned	question	VERB
fueconorg-325	228	8	distribution	distribution	NOUN
fueconorg-325	228	9	approach	approach	NOUN
fueconorg-325	228	10	for	for	ADP
fueconorg-325	228	11	earnings	earning	NOUN
fueconorg-325	228	12	management	management	NOUN
fueconorg-325	228	13	measurement	measurement	NOUN
fueconorg-325	228	14	,	,	PUNCT
fueconorg-325	228	15	jacob	jacob	PROPN
fueconorg-325	228	16	and	and	CCONJ
fueconorg-325	228	17	jorgensen	jorgensen	PROPN
fueconorg-325	228	18	(	(	PUNCT
fueconorg-325	228	19	2007	2007	NUM
fueconorg-325	228	20	)	)	PUNCT
fueconorg-325	228	21	reexamine	reexamine	VERB
fueconorg-325	228	22	the	the	DET
fueconorg-325	228	23	findings	finding	NOUN
fueconorg-325	228	24	of	of	ADP
fueconorg-325	228	25	burgstahler	burgstahler	NOUN
fueconorg-325	228	26	and	and	CCONJ
fueconorg-325	228	27	dichev	dichev	NOUN
fueconorg-325	228	28	(	(	PUNCT
fueconorg-325	228	29	1997	1997	NUM
fueconorg-325	228	30	)	)	PUNCT
fueconorg-325	228	31	and	and	CCONJ
fueconorg-325	228	32	support	support	VERB
fueconorg-325	228	33	the	the	DET
fueconorg-325	228	34	findings	finding	NOUN
fueconorg-325	228	35	in	in	ADP
fueconorg-325	228	36	burgstahler	burgstahler	NOUN
fueconorg-325	228	37	and	and	CCONJ
fueconorg-325	228	38	dichev	dichev	NOUN
fueconorg-325	228	39	(	(	PUNCT
fueconorg-325	228	40	1997	1997	NUM
fueconorg-325	228	41	)	)	PUNCT
fueconorg-325	228	42	and	and	CCONJ
fueconorg-325	228	43	indicate	indicate	VERB
fueconorg-325	228	44	that	that	SCONJ
fueconorg-325	228	45	these	these	DET
fueconorg-325	228	46	findings	finding	NOUN
fueconorg-325	228	47	are	be	AUX
fueconorg-325	228	48	not	not	PART
fueconorg-325	228	49	induced	induce	VERB
fueconorg-325	228	50	by	by	ADP
fueconorg-325	228	51	scaling	scale	VERB
fueconorg-325	228	52	.	.	PUNCT
fueconorg-325	229	1	above	above	ADP
fueconorg-325	229	2	of	of	ADP
fueconorg-325	229	3	all	all	PRON
fueconorg-325	229	4	,	,	PUNCT
fueconorg-325	229	5	it	it	PRON
fueconorg-325	229	6	can	can	AUX
fueconorg-325	229	7	be	be	AUX
fueconorg-325	229	8	seen	see	VERB
fueconorg-325	229	9	that	that	SCONJ
fueconorg-325	229	10	this	this	DET
fueconorg-325	229	11	approach	approach	NOUN
fueconorg-325	229	12	can	can	AUX
fueconorg-325	229	13	indicate	indicate	VERB
fueconorg-325	229	14	earnings	earning	NOUN
fueconorg-325	229	15	management	management	NOUN
fueconorg-325	229	16	practice	practice	NOUN
fueconorg-325	229	17	existence	existence	NOUN
fueconorg-325	229	18	but	but	CCONJ
fueconorg-325	229	19	delivers	deliver	VERB
fueconorg-325	229	20	no	no	DET
fueconorg-325	229	21	insight	insight	NOUN
fueconorg-325	229	22	into	into	ADP
fueconorg-325	229	23	the	the	DET
fueconorg-325	229	24	techniques	technique	NOUN
fueconorg-325	229	25	or	or	CCONJ
fueconorg-325	229	26	magnitude	magnitude	NOUN
fueconorg-325	229	27	of	of	ADP
fueconorg-325	229	28	earnings	earning	NOUN
fueconorg-325	229	29	management	management	NOUN
fueconorg-325	229	30	.	.	PUNCT
fueconorg-325	230	1	overall	overall	ADV
fueconorg-325	230	2	,	,	PUNCT
fueconorg-325	230	3	the	the	DET
fueconorg-325	230	4	various	various	ADJ
fueconorg-325	230	5	methods	method	NOUN
fueconorg-325	230	6	available	available	ADJ
fueconorg-325	230	7	for	for	ADP
fueconorg-325	230	8	identifying	identify	VERB
fueconorg-325	230	9	the	the	DET
fueconorg-325	230	10	management	management	NOUN
fueconorg-325	230	11	of	of	ADP
fueconorg-325	230	12	earnings	earning	NOUN
fueconorg-325	230	13	are	be	AUX
fueconorg-325	230	14	numerous	numerous	ADJ
fueconorg-325	230	15	,	,	PUNCT
fueconorg-325	230	16	with	with	ADP
fueconorg-325	230	17	the	the	DET
fueconorg-325	230	18	benefits	benefit	NOUN
fueconorg-325	230	19	of	of	ADP
fueconorg-325	230	20	all	all	DET
fueconorg-325	230	21	methods	method	NOUN
fueconorg-325	230	22	seemingly	seemingly	ADV
fueconorg-325	230	23	reliant	reliant	ADJ
fueconorg-325	230	24	on	on	ADP
fueconorg-325	230	25	their	their	PRON
fueconorg-325	230	26	overall	overall	ADJ
fueconorg-325	230	27	capability	capability	NOUN
fueconorg-325	230	28	in	in	ADP
fueconorg-325	230	29	terms	term	NOUN
fueconorg-325	230	30	of	of	ADP
fueconorg-325	230	31	measuring	measure	VERB
fueconorg-325	230	32	earnings	earning	NOUN
fueconorg-325	230	33	management	management	NOUN
fueconorg-325	230	34	level	level	NOUN
fueconorg-325	230	35	and	and	CCONJ
fueconorg-325	230	36	methods	method	NOUN
fueconorg-325	230	37	.	.	PUNCT
fueconorg-325	231	1	accordingly	accordingly	ADV
fueconorg-325	231	2	,	,	PUNCT
fueconorg-325	231	3	establishing	establish	VERB
fueconorg-325	231	4	which	which	DET
fueconorg-325	231	5	method	method	NOUN
fueconorg-325	231	6	is	be	AUX
fueconorg-325	231	7	most	most	ADV
fueconorg-325	231	8	suitable	suitable	ADJ
fueconorg-325	231	9	ultimately	ultimately	ADV
fueconorg-325	231	10	rests	rest	VERB
fueconorg-325	231	11	on	on	ADP
fueconorg-325	231	12	the	the	DET
fueconorg-325	231	13	aim	aim	NOUN
fueconorg-325	231	14	of	of	ADP
fueconorg-325	231	15	the	the	DET
fueconorg-325	231	16	study	study	NOUN
fueconorg-325	231	17	:	:	PUNCT
fueconorg-325	231	18	if	if	SCONJ
fueconorg-325	231	19	the	the	DET
fueconorg-325	231	20	study	study	NOUN
fueconorg-325	231	21	is	be	AUX
fueconorg-325	231	22	concerned	concern	VERB
fueconorg-325	231	23	with	with	ADP
fueconorg-325	231	24	analysing	analyse	VERB
fueconorg-325	231	25	the	the	DET
fueconorg-325	231	26	degree	degree	NOUN
fueconorg-325	231	27	of	of	ADP
fueconorg-325	231	28	earnings	earning	NOUN
fueconorg-325	231	29	management	management	NOUN
fueconorg-325	231	30	with	with	ADP
fueconorg-325	231	31	lesser	less	ADJ
fueconorg-325	231	32	attention	attention	NOUN
fueconorg-325	231	33	directed	direct	VERB
fueconorg-325	231	34	towards	towards	ADP
fueconorg-325	231	35	the	the	DET
fueconorg-325	231	36	approaches	approach	NOUN
fueconorg-325	231	37	,	,	PUNCT
fueconorg-325	231	38	the	the	DET
fueconorg-325	231	39	aggregate	aggregate	ADJ
fueconorg-325	231	40	method	method	NOUN
fueconorg-325	231	41	would	would	AUX
fueconorg-325	231	42	be	be	AUX
fueconorg-325	231	43	viewed	view	VERB
fueconorg-325	231	44	as	as	ADP
fueconorg-325	231	45	most	most	ADV
fueconorg-325	231	46	suitable	suitable	ADJ
fueconorg-325	231	47	.	.	PUNCT
fueconorg-325	232	1	the	the	DET
fueconorg-325	232	2	specific	specific	ADJ
fueconorg-325	232	3	accruals	accrual	NOUN
fueconorg-325	232	4	approach	approach	NOUN
fueconorg-325	232	5	is	be	AUX
fueconorg-325	232	6	more	more	ADV
fueconorg-325	232	7	suitable	suitable	ADJ
fueconorg-325	232	8	if	if	SCONJ
fueconorg-325	232	9	the	the	DET
fueconorg-325	232	10	objective	objective	NOUN
fueconorg-325	232	11	is	be	AUX
fueconorg-325	232	12	to	to	PART
fueconorg-325	232	13	test	test	VERB
fueconorg-325	232	14	whether	whether	SCONJ
fueconorg-325	232	15	particular	particular	ADJ
fueconorg-325	232	16	approaches	approach	NOUN
fueconorg-325	232	17	have	have	AUX
fueconorg-325	232	18	been	be	AUX
fueconorg-325	232	19	adopted	adopt	VERB
fueconorg-325	232	20	in	in	ADP
fueconorg-325	232	21	order	order	NOUN
fueconorg-325	232	22	to	to	PART
fueconorg-325	232	23	manage	manage	VERB
fueconorg-325	232	24	earnings	earning	NOUN
fueconorg-325	232	25	;	;	PUNCT
fueconorg-325	232	26	however	however	ADV
fueconorg-325	232	27	,	,	PUNCT
fueconorg-325	232	28	the	the	DET
fueconorg-325	232	29	results	result	NOUN
fueconorg-325	232	30	of	of	ADP
fueconorg-325	232	31	particular	particular	ADJ
fueconorg-325	232	32	accruals	accrual	NOUN
fueconorg-325	232	33	can	can	AUX
fueconorg-325	232	34	be	be	AUX
fueconorg-325	232	35	problematic	problematic	ADJ
fueconorg-325	232	36	to	to	PART
fueconorg-325	232	37	generalise	generalise	VERB
fueconorg-325	232	38	when	when	SCONJ
fueconorg-325	232	39	particular	particular	ADJ
fueconorg-325	232	40	accruals	accrual	NOUN
fueconorg-325	232	41	are	be	AUX
fueconorg-325	232	42	not	not	PART
fueconorg-325	232	43	very	very	ADV
fueconorg-325	232	44	sensitive	sensitive	ADJ
fueconorg-325	232	45	.	.	PUNCT
fueconorg-325	233	1	in	in	ADP
fueconorg-325	233	2	contrast	contrast	NOUN
fueconorg-325	233	3	,	,	PUNCT
fueconorg-325	233	4	the	the	DET
fueconorg-325	233	5	method	method	NOUN
fueconorg-325	233	6	of	of	ADP
fueconorg-325	233	7	distribution	distribution	NOUN
fueconorg-325	233	8	frequency	frequency	NOUN
fueconorg-325	233	9	is	be	AUX
fueconorg-325	233	10	valuable	valuable	ADJ
fueconorg-325	233	11	when	when	SCONJ
fueconorg-325	233	12	testing	test	VERB
fueconorg-325	233	13	for	for	ADP
fueconorg-325	233	14	the	the	DET
fueconorg-325	233	15	present	present	ADJ
fueconorg-325	233	16	management	management	NOUN
fueconorg-325	233	17	of	of	ADP
fueconorg-325	233	18	earnings	earning	NOUN
fueconorg-325	233	19	,	,	PUNCT
fueconorg-325	233	20	although	although	SCONJ
fueconorg-325	233	21	it	it	PRON
fueconorg-325	233	22	is	be	AUX
fueconorg-325	233	23	not	not	PART
fueconorg-325	233	24	able	able	ADJ
fueconorg-325	233	25	to	to	PART
fueconorg-325	233	26	detect	detect	VERB
fueconorg-325	233	27	the	the	DET
fueconorg-325	233	28	degree	degree	NOUN
fueconorg-325	233	29	or	or	CCONJ
fueconorg-325	233	30	the	the	DET
fueconorg-325	233	31	instruments	instrument	NOUN
fueconorg-325	233	32	associated	associate	VERB
fueconorg-325	233	33	with	with	ADP
fueconorg-325	233	34	the	the	DET
fueconorg-325	233	35	changes	change	NOUN
fueconorg-325	233	36	in	in	ADP
fueconorg-325	233	37	the	the	DET
fueconorg-325	233	38	earnings	earning	NOUN
fueconorg-325	233	39	reported	report	VERB
fueconorg-325	233	40	.	.	PUNCT
fueconorg-325	234	1	conclusion	conclusion	VERB
fueconorg-325	234	2	the	the	DET
fueconorg-325	234	3	measurement	measurement	NOUN
fueconorg-325	234	4	of	of	ADP
fueconorg-325	234	5	earnings	earning	NOUN
fueconorg-325	234	6	management	management	NOUN
fueconorg-325	234	7	is	be	AUX
fueconorg-325	234	8	a	a	DET
fueconorg-325	234	9	common	common	ADJ
fueconorg-325	234	10	consideration	consideration	NOUN
fueconorg-325	234	11	amongst	amongst	ADP
fueconorg-325	234	12	professionals	professional	NOUN
fueconorg-325	234	13	and	and	CCONJ
fueconorg-325	234	14	academics	academic	NOUN
fueconorg-325	234	15	in	in	ADP
fueconorg-325	234	16	the	the	DET
fueconorg-325	234	17	field	field	NOUN
fueconorg-325	234	18	;	;	PUNCT
fueconorg-325	234	19	however	however	ADV
fueconorg-325	234	20	,	,	PUNCT
fueconorg-325	234	21	owing	owe	VERB
fueconorg-325	234	22	to	to	ADP
fueconorg-325	234	23	the	the	DET
fueconorg-325	234	24	fact	fact	NOUN
fueconorg-325	234	25	that	that	SCONJ
fueconorg-325	234	26	these	these	DET
fueconorg-325	234	27	practices	practice	NOUN
fueconorg-325	234	28	can	can	AUX
fueconorg-325	234	29	not	not	PART
fueconorg-325	234	30	be	be	AUX
fueconorg-325	234	31	observed	observe	VERB
fueconorg-325	234	32	directly	directly	ADV
fueconorg-325	234	33	,	,	PUNCT
fueconorg-325	234	34	as	as	ADV
fueconorg-325	234	35	well	well	ADV
fueconorg-325	234	36	as	as	ADP
fueconorg-325	234	37	the	the	DET
fueconorg-325	234	38	numerous	numerous	ADJ
fueconorg-325	234	39	methods	method	NOUN
fueconorg-325	234	40	management	management	NOUN
fueconorg-325	234	41	adopt	adopt	NOUN
fueconorg-325	234	42	in	in	ADP
fueconorg-325	234	43	its	its	PRON
fueconorg-325	234	44	application	application	NOUN
fueconorg-325	234	45	,	,	PUNCT
fueconorg-325	234	46	identification	identification	NOUN
fueconorg-325	234	47	is	be	AUX
fueconorg-325	234	48	problematic	problematic	ADJ
fueconorg-325	234	49	.	.	PUNCT
fueconorg-325	235	1	accounting	accounting	NOUN
fueconorg-325	235	2	literature	literature	NOUN
fueconorg-325	235	3	does	do	AUX
fueconorg-325	235	4	provide	provide	VERB
fueconorg-325	235	5	a	a	DET
fueconorg-325	235	6	number	number	NOUN
fueconorg-325	235	7	of	of	ADP
fueconorg-325	235	8	different	different	ADJ
fueconorg-325	235	9	approaches	approach	NOUN
fueconorg-325	235	10	for	for	ADP
fueconorg-325	235	11	the	the	DET
fueconorg-325	235	12	measurement	measurement	NOUN
fueconorg-325	235	13	of	of	ADP
fueconorg-325	235	14	earnings	earning	NOUN
fueconorg-325	235	15	management	management	NOUN
fueconorg-325	235	16	;	;	PUNCT
fueconorg-325	235	17	however	however	ADV
fueconorg-325	235	18	,	,	PUNCT
fueconorg-325	235	19	their	their	PRON
fueconorg-325	235	20	abilities	ability	NOUN
fueconorg-325	235	21	remain	remain	VERB
fueconorg-325	235	22	questionable	questionable	ADJ
fueconorg-325	235	23	,	,	PUNCT
fueconorg-325	235	24	with	with	ADP
fueconorg-325	235	25	all	all	DET
fueconorg-325	235	26	methods	method	NOUN
fueconorg-325	235	27	comprising	comprise	VERB
fueconorg-325	235	28	benefits	benefit	NOUN
fueconorg-325	235	29	and	and	CCONJ
fueconorg-325	235	30	drawbacks	drawback	NOUN
fueconorg-325	235	31	in	in	ADP
fueconorg-325	235	32	comparison	comparison	NOUN
fueconorg-325	235	33	to	to	ADP
fueconorg-325	235	34	others	other	NOUN
fueconorg-325	235	35	,	,	PUNCT
fueconorg-325	235	36	which	which	PRON
fueconorg-325	235	37	need	need	VERB
fueconorg-325	235	38	to	to	PART
fueconorg-325	235	39	be	be	AUX
fueconorg-325	235	40	acknowledged	acknowledge	VERB
fueconorg-325	235	41	by	by	ADP
fueconorg-325	235	42	academics	academic	NOUN
fueconorg-325	235	43	when	when	SCONJ
fueconorg-325	235	44	identifying	identify	VERB
fueconorg-325	235	45	earnings	earning	NOUN
fueconorg-325	235	46	management	management	NOUN
fueconorg-325	235	47	.	.	PUNCT
fueconorg-325	236	1	in	in	ADP
fueconorg-325	236	2	actuality	actuality	NOUN
fueconorg-325	236	3	,	,	PUNCT
fueconorg-325	236	4	the	the	DET
fueconorg-325	236	5	pros	pro	NOUN
fueconorg-325	236	6	and	and	CCONJ
fueconorg-325	236	7	cons	con	NOUN
fueconorg-325	236	8	of	of	ADP
fueconorg-325	236	9	all	all	DET
fueconorg-325	236	10	methods	method	NOUN
fueconorg-325	236	11	ultimately	ultimately	ADV
fueconorg-325	236	12	depend	depend	VERB
fueconorg-325	236	13	on	on	ADP
fueconorg-325	236	14	their	their	PRON
fueconorg-325	236	15	ability	ability	NOUN
fueconorg-325	236	16	to	to	PART
fueconorg-325	236	17	measure	measure	VERB
fueconorg-325	236	18	the	the	DET
fueconorg-325	236	19	level	level	NOUN
fueconorg-325	236	20	and	and	CCONJ
fueconorg-325	236	21	instruments	instrument	NOUN
fueconorg-325	236	22	of	of	ADP
fueconorg-325	236	23	amending	amend	VERB
fueconorg-325	236	24	the	the	DET
fueconorg-325	236	25	earnings	earning	NOUN
fueconorg-325	236	26	reported	report	VERB
fueconorg-325	236	27	.	.	PUNCT
fueconorg-325	237	1	furthermore	furthermore	ADV
fueconorg-325	237	2	,	,	PUNCT
fueconorg-325	237	3	aggregate	aggregate	ADJ
fueconorg-325	237	4	accruals	accrual	NOUN
fueconorg-325	237	5	approach	approach	NOUN
fueconorg-325	237	6	are	be	AUX
fueconorg-325	237	7	recognised	recognise	VERB
fueconorg-325	237	8	as	as	ADP
fueconorg-325	237	9	being	be	AUX
fueconorg-325	237	10	the	the	DET
fueconorg-325	237	11	most	most	ADV
fueconorg-325	237	12	widely	widely	ADV
fueconorg-325	237	13	utilised	utilise	VERB
fueconorg-325	237	14	and	and	CCONJ
fueconorg-325	237	15	capable	capable	ADJ
fueconorg-325	237	16	,	,	PUNCT
fueconorg-325	237	17	particularly	particularly	ADV
fueconorg-325	237	18	the	the	DET
fueconorg-325	237	19	original	original	NOUN
fueconorg-325	237	20	devised	devise	VERB
fueconorg-325	237	21	by	by	ADP
fueconorg-325	237	22	jones	jones	PROPN
fueconorg-325	237	23	,	,	PUNCT
fueconorg-325	237	24	the	the	DET
fueconorg-325	237	25	subsequent	subsequent	ADJ
fueconorg-325	237	26	modified	modify	VERB
fueconorg-325	237	27	model	model	NOUN
fueconorg-325	237	28	of	of	ADP
fueconorg-325	237	29	jones	jones	PROPN
fueconorg-325	237	30	,	,	PUNCT
fueconorg-325	237	31	and	and	CCONJ
fueconorg-325	237	32	the	the	DET
fueconorg-325	237	33	performance	performance	NOUN
fueconorg-325	237	34	model	model	NOUN
fueconorg-325	237	35	.	.	PUNCT
fueconorg-325	238	1	the	the	DET
fueconorg-325	238	2	ability	ability	NOUN
fueconorg-325	238	3	is	be	AUX
fueconorg-325	238	4	derived	derive	VERB
fueconorg-325	238	5	from	from	ADP
fueconorg-325	238	6	its	its	PRON
fueconorg-325	238	7	capacity	capacity	NOUN
fueconorg-325	238	8	to	to	PART
fueconorg-325	238	9	control	control	VERB
fueconorg-325	238	10	organisational	organisational	ADJ
fueconorg-325	238	11	an	an	DET
fueconorg-325	238	12	overview	overview	NOUN
fueconorg-325	238	13	of	of	ADP
fueconorg-325	238	14	earnings	earning	NOUN
fueconorg-325	238	15	management	management	NOUN
fueconorg-325	238	16	measurement	measurement	NOUN
fueconorg-325	238	17	approaches	approach	VERB
fueconorg-325	238	18	:	:	PUNCT
fueconorg-325	238	19	development	development	NOUN
fueconorg-325	238	20	and	and	CCONJ
fueconorg-325	238	21	evaluation	evaluation	NOUN
fueconorg-325	238	22			VERB
fueconorg-325	238	23	35	35	NUM
fueconorg-325	238	24	performance	performance	NOUN
fueconorg-325	238	25	when	when	SCONJ
fueconorg-325	238	26	separating	separate	VERB
fueconorg-325	238	27	total	total	ADJ
fueconorg-325	238	28	accruals	accrual	NOUN
fueconorg-325	238	29	into	into	ADP
fueconorg-325	238	30	non	non	ADJ
fueconorg-325	238	31	-	-	ADJ
fueconorg-325	238	32	discretionary	discretionary	ADJ
fueconorg-325	238	33	and	and	CCONJ
fueconorg-325	238	34	discretionary	discretionary	ADJ
fueconorg-325	238	35	accruals	accrual	NOUN
fueconorg-325	238	36	,	,	PUNCT
fueconorg-325	238	37	and	and	CCONJ
fueconorg-325	238	38	subsequently	subsequently	ADV
fueconorg-325	238	39	utilising	utilise	VERB
fueconorg-325	238	40	the	the	DET
fueconorg-325	238	41	former	former	ADJ
fueconorg-325	238	42	as	as	ADP
fueconorg-325	238	43	a	a	DET
fueconorg-325	238	44	proxy	proxy	NOUN
fueconorg-325	238	45	for	for	ADP
fueconorg-325	238	46	earnings	earning	NOUN
fueconorg-325	238	47	management	management	NOUN
fueconorg-325	238	48	.	.	PUNCT
fueconorg-325	239	1	researchers	researcher	NOUN
fueconorg-325	239	2	should	should	AUX
fueconorg-325	239	3	consider	consider	VERB
fueconorg-325	239	4	such	such	ADJ
fueconorg-325	239	5	approaches	approach	NOUN
fueconorg-325	239	6	,	,	PUNCT
fueconorg-325	239	7	which	which	PRON
fueconorg-325	239	8	are	be	AUX
fueconorg-325	239	9	able	able	ADJ
fueconorg-325	239	10	to	to	PART
fueconorg-325	239	11	highlight	highlight	VERB
fueconorg-325	239	12	the	the	DET
fueconorg-325	239	13	level	level	NOUN
fueconorg-325	239	14	of	of	ADP
fueconorg-325	239	15	earnings	earning	NOUN
fueconorg-325	239	16	management	management	NOUN
fueconorg-325	239	17	without	without	ADP
fueconorg-325	239	18	detailing	detail	VERB
fueconorg-325	239	19	the	the	DET
fueconorg-325	239	20	approaches	approach	NOUN
fueconorg-325	239	21	applied	apply	VERB
fueconorg-325	239	22	.	.	PUNCT
fueconorg-325	240	1	the	the	DET
fueconorg-325	240	2	specific	specific	ADJ
fueconorg-325	240	3	accruals	accrual	NOUN
fueconorg-325	240	4	method	method	NOUN
fueconorg-325	240	5	is	be	AUX
fueconorg-325	240	6	not	not	PART
fueconorg-325	240	7	only	only	ADV
fueconorg-325	240	8	able	able	ADJ
fueconorg-325	240	9	to	to	PART
fueconorg-325	240	10	measure	measure	VERB
fueconorg-325	240	11	the	the	DET
fueconorg-325	240	12	management	management	NOUN
fueconorg-325	240	13	of	of	ADP
fueconorg-325	240	14	earnings	earning	NOUN
fueconorg-325	240	15	in	in	ADP
fueconorg-325	240	16	regard	regard	NOUN
fueconorg-325	240	17	to	to	ADP
fueconorg-325	240	18	the	the	DET
fueconorg-325	240	19	level	level	NOUN
fueconorg-325	240	20	,	,	PUNCT
fueconorg-325	240	21	but	but	CCONJ
fueconorg-325	240	22	also	also	ADV
fueconorg-325	240	23	has	have	VERB
fueconorg-325	240	24	the	the	DET
fueconorg-325	240	25	ability	ability	NOUN
fueconorg-325	240	26	to	to	PART
fueconorg-325	240	27	identify	identify	VERB
fueconorg-325	240	28	the	the	DET
fueconorg-325	240	29	tools	tool	NOUN
fueconorg-325	240	30	implemented	implement	VERB
fueconorg-325	240	31	.	.	PUNCT
fueconorg-325	241	1	nevertheless	nevertheless	ADV
fueconorg-325	241	2	,	,	PUNCT
fueconorg-325	241	3	the	the	DET
fueconorg-325	241	4	results	result	NOUN
fueconorg-325	241	5	of	of	ADP
fueconorg-325	241	6	such	such	DET
fueconorg-325	241	7	a	a	DET
fueconorg-325	241	8	method	method	NOUN
fueconorg-325	241	9	are	be	AUX
fueconorg-325	241	10	problematic	problematic	ADJ
fueconorg-325	241	11	in	in	ADP
fueconorg-325	241	12	terms	term	NOUN
fueconorg-325	241	13	of	of	ADP
fueconorg-325	241	14	generalisation	generalisation	NOUN
fueconorg-325	241	15	when	when	SCONJ
fueconorg-325	241	16	particular	particular	ADJ
fueconorg-325	241	17	accruals	accrual	NOUN
fueconorg-325	241	18	are	be	AUX
fueconorg-325	241	19	not	not	PART
fueconorg-325	241	20	adequately	adequately	ADV
fueconorg-325	241	21	sensitive	sensitive	ADJ
fueconorg-325	241	22	.	.	PUNCT
fueconorg-325	242	1	in	in	ADP
fueconorg-325	242	2	relation	relation	NOUN
fueconorg-325	242	3	to	to	ADP
fueconorg-325	242	4	the	the	DET
fueconorg-325	242	5	frequency	frequency	NOUN
fueconorg-325	242	6	distribution	distribution	NOUN
fueconorg-325	242	7	method	method	NOUN
fueconorg-325	242	8	,	,	PUNCT
fueconorg-325	242	9	this	this	PRON
fueconorg-325	242	10	can	can	AUX
fueconorg-325	242	11	be	be	AUX
fueconorg-325	242	12	adopted	adopt	VERB
fueconorg-325	242	13	simply	simply	ADV
fueconorg-325	242	14	and	and	CCONJ
fueconorg-325	242	15	avoids	avoid	VERB
fueconorg-325	242	16	measurement	measurement	NOUN
fueconorg-325	242	17	error	error	NOUN
fueconorg-325	242	18	that	that	PRON
fueconorg-325	242	19	can	can	AUX
fueconorg-325	242	20	arise	arise	VERB
fueconorg-325	242	21	with	with	ADP
fueconorg-325	242	22	the	the	DET
fueconorg-325	242	23	implementation	implementation	NOUN
fueconorg-325	242	24	of	of	ADP
fueconorg-325	242	25	different	different	ADJ
fueconorg-325	242	26	methods	method	NOUN
fueconorg-325	242	27	.	.	PUNCT
fueconorg-325	243	1	nevertheless	nevertheless	ADV
fueconorg-325	243	2	,	,	PUNCT
fueconorg-325	243	3	it	it	PRON
fueconorg-325	243	4	may	may	AUX
fueconorg-325	243	5	be	be	AUX
fueconorg-325	243	6	utilised	utilise	VERB
fueconorg-325	243	7	with	with	ADP
fueconorg-325	243	8	the	the	DET
fueconorg-325	243	9	aim	aim	NOUN
fueconorg-325	243	10	of	of	ADP
fueconorg-325	243	11	identifying	identify	VERB
fueconorg-325	243	12	whether	whether	SCONJ
fueconorg-325	243	13	or	or	CCONJ
fueconorg-325	243	14	not	not	PART
fueconorg-325	243	15	there	there	PRON
fueconorg-325	243	16	is	be	VERB
fueconorg-325	243	17	the	the	DET
fueconorg-325	243	18	presence	presence	NOUN
fueconorg-325	243	19	of	of	ADP
fueconorg-325	243	20	earnings	earning	NOUN
fueconorg-325	243	21	management	management	NOUN
fueconorg-325	243	22	,	,	PUNCT
fueconorg-325	243	23	but	but	CCONJ
fueconorg-325	243	24	delivers	deliver	VERB
fueconorg-325	243	25	no	no	DET
fueconorg-325	243	26	insight	insight	NOUN
fueconorg-325	243	27	into	into	ADP
fueconorg-325	243	28	the	the	DET
fueconorg-325	243	29	instruments	instrument	NOUN
fueconorg-325	243	30	or	or	CCONJ
fueconorg-325	243	31	magnitude	magnitude	NOUN
fueconorg-325	243	32	of	of	ADP
fueconorg-325	243	33	earnings	earning	NOUN
fueconorg-325	243	34	management	management	NOUN
fueconorg-325	243	35	.	.	PUNCT
fueconorg-325	244	1	references	reference	NOUN
fueconorg-325	244	2	1	1	NUM
fueconorg-325	244	3	.	.	PUNCT
fueconorg-325	244	4	atik	atik	PROPN
fueconorg-325	244	5	,	,	PUNCT
fueconorg-325	244	6	a.	a.	NOUN
fueconorg-325	244	7	(	(	PUNCT
fueconorg-325	244	8	2009	2009	NUM
fueconorg-325	244	9	):	):	PUNCT
fueconorg-325	244	10	detecting	detect	VERB
fueconorg-325	244	11	income	income	NOUN
fueconorg-325	244	12	-	-	PUNCT
fueconorg-325	244	13	smoothing	smooth	VERB
fueconorg-325	244	14	behaviors	behavior	NOUN
fueconorg-325	244	15	of	of	ADP
fueconorg-325	244	16	turkish	turkish	ADJ
fueconorg-325	244	17	listed	list	VERB
fueconorg-325	244	18	companies	company	NOUN
fueconorg-325	244	19	through	through	ADP
fueconorg-325	244	20	empirical	empirical	ADJ
fueconorg-325	244	21	tests	test	NOUN
fueconorg-325	244	22	using	use	VERB
fueconorg-325	244	23	discretionary	discretionary	ADJ
fueconorg-325	244	24	accounting	accounting	NOUN
fueconorg-325	244	25	changes	change	NOUN
fueconorg-325	244	26	,	,	PUNCT
fueconorg-325	244	27	critical	critical	ADJ
fueconorg-325	244	28	perspectives	perspective	NOUN
fueconorg-325	244	29	on	on	ADP
fueconorg-325	244	30	accounting	account	VERB
fueconorg-325	244	31	,	,	PUNCT
fueconorg-325	244	32	20(5):591	20(5):591	PROPN
fueconorg-325	244	33	-	-	SYM
fueconorg-325	244	34	613	613	NUM
fueconorg-325	244	35	.	.	NOUN
fueconorg-325	244	36	2	2	NUM
fueconorg-325	244	37	.	.	X
fueconorg-325	244	38	bartov	bartov	PROPN
fueconorg-325	244	39	,	,	PUNCT
fueconorg-325	244	40	e.	e.	PROPN
fueconorg-325	244	41	,	,	PUNCT
fueconorg-325	244	42	gul	gul	PROPN
fueconorg-325	244	43	,	,	PUNCT
fueconorg-325	244	44	f.	f.	PROPN
fueconorg-325	244	45	a.	a.	PROPN
fueconorg-325	244	46	&	&	CCONJ
fueconorg-325	244	47	tsui	tsui	PROPN
fueconorg-325	244	48	,	,	PUNCT
fueconorg-325	244	49	j.	j.	PROPN
fueconorg-325	244	50	s.	s.	PROPN
fueconorg-325	244	51	l.	l.	PROPN
fueconorg-325	244	52	(	(	PUNCT
fueconorg-325	244	53	2000	2000	NUM
fueconorg-325	244	54	):	):	PUNCT
fueconorg-325	244	55	discretionary	discretionary	ADJ
fueconorg-325	244	56	-	-	PUNCT
fueconorg-325	244	57	accruals	accrual	NOUN
fueconorg-325	244	58	models	model	NOUN
fueconorg-325	244	59	and	and	CCONJ
fueconorg-325	244	60	audit	audit	NOUN
fueconorg-325	244	61	qualifications	qualification	NOUN
fueconorg-325	244	62	,	,	PUNCT
fueconorg-325	244	63	journal	journal	NOUN
fueconorg-325	244	64	of	of	ADP
fueconorg-325	244	65	accounting	accounting	NOUN
fueconorg-325	244	66	and	and	CCONJ
fueconorg-325	244	67	economics	economic	NOUN
fueconorg-325	244	68	,	,	PUNCT
fueconorg-325	244	69	30(3):421	30(3):421	PROPN
fueconorg-325	244	70	-	-	SYM
fueconorg-325	244	71	452	452	NUM
fueconorg-325	244	72	.	.	PUNCT
fueconorg-325	245	1	3	3	X
fueconorg-325	245	2	.	.	X
fueconorg-325	245	3	beaver	beaver	PROPN
fueconorg-325	245	4	,	,	PUNCT
fueconorg-325	245	5	w.	w.	PROPN
fueconorg-325	245	6	h.	h.	PROPN
fueconorg-325	245	7	,	,	PUNCT
fueconorg-325	245	8	mcnichols	mcnichols	PROPN
fueconorg-325	245	9	,	,	PUNCT
fueconorg-325	245	10	m.	m.	PROPN
fueconorg-325	245	11	f.	f.	PROPN
fueconorg-325	245	12	&	&	CCONJ
fueconorg-325	245	13	nelson	nelson	PROPN
fueconorg-325	245	14	,	,	PUNCT
fueconorg-325	245	15	k.	k.	PROPN
fueconorg-325	245	16	k.	k.	PROPN
fueconorg-325	246	1	(	(	PUNCT
fueconorg-325	246	2	2007	2007	NUM
fueconorg-325	246	3	):	):	PUNCT
fueconorg-325	246	4	an	an	DET
fueconorg-325	246	5	alternative	alternative	ADJ
fueconorg-325	246	6	interpretation	interpretation	NOUN
fueconorg-325	246	7	of	of	ADP
fueconorg-325	246	8	the	the	DET
fueconorg-325	246	9	discontinuity	discontinuity	NOUN
fueconorg-325	246	10	in	in	ADP
fueconorg-325	246	11	earnings	earning	NOUN
fueconorg-325	246	12	distributions	distribution	NOUN
fueconorg-325	246	13	,	,	PUNCT
fueconorg-325	246	14	review	review	NOUN
fueconorg-325	246	15	of	of	ADP
fueconorg-325	246	16	accounting	accounting	NOUN
fueconorg-325	246	17	studies	study	NOUN
fueconorg-325	246	18	,	,	PUNCT
fueconorg-325	246	19	12(4):525	12(4):525	NOUN
fueconorg-325	246	20	-	-	SYM
fueconorg-325	246	21	556	556	NUM
fueconorg-325	246	22	.	.	NOUN
fueconorg-325	246	23	4	4	NUM
fueconorg-325	246	24	.	.	X
fueconorg-325	246	25	beneish	beneish	PROPN
fueconorg-325	246	26	,	,	PUNCT
fueconorg-325	246	27	m.	m.	PROPN
fueconorg-325	246	28	d.	d.	PROPN
fueconorg-325	246	29	(	(	PUNCT
fueconorg-325	246	30	1997	1997	NUM
fueconorg-325	246	31	):	):	PUNCT
fueconorg-325	246	32	detecting	detect	VERB
fueconorg-325	246	33	gaap	gaap	PROPN
fueconorg-325	246	34	violation	violation	NOUN
fueconorg-325	246	35	:	:	PUNCT
fueconorg-325	246	36	implications	implication	NOUN
fueconorg-325	246	37	for	for	ADP
fueconorg-325	246	38	assessing	assess	VERB
fueconorg-325	246	39	earnings	earning	NOUN
fueconorg-325	246	40	management	management	NOUN
fueconorg-325	246	41	among	among	ADP
fueconorg-325	246	42	firms	firm	NOUN
fueconorg-325	246	43	with	with	ADP
fueconorg-325	246	44	extreme	extreme	ADJ
fueconorg-325	246	45	financial	financial	ADJ
fueconorg-325	246	46	performance	performance	NOUN
fueconorg-325	246	47	,	,	PUNCT
fueconorg-325	246	48	journal	journal	NOUN
fueconorg-325	246	49	of	of	ADP
fueconorg-325	246	50	accounting	accounting	NOUN
fueconorg-325	246	51	and	and	CCONJ
fueconorg-325	246	52	public	public	ADJ
fueconorg-325	246	53	policy	policy	NOUN
fueconorg-325	246	54	,	,	PUNCT
fueconorg-325	246	55	16(3):271309	16(3):271309	NUM
fueconorg-325	246	56	.	.	NOUN
fueconorg-325	247	1	5	5	NUM
fueconorg-325	247	2	.	.	X
fueconorg-325	247	3	burgstahler	burgstahler	NOUN
fueconorg-325	247	4	,	,	PUNCT
fueconorg-325	247	5	d.	d.	PROPN
fueconorg-325	247	6	&	&	CCONJ
fueconorg-325	247	7	dichev	dichev	PROPN
fueconorg-325	247	8	,	,	PUNCT
fueconorg-325	247	9	i.	i.	PROPN
fueconorg-325	247	10	(	(	PUNCT
fueconorg-325	247	11	1997	1997	NUM
fueconorg-325	247	12	):	):	PUNCT
fueconorg-325	247	13	earnings	earning	NOUN
fueconorg-325	247	14	management	management	NOUN
fueconorg-325	247	15	to	to	PART
fueconorg-325	247	16	avoid	avoid	VERB
fueconorg-325	247	17	earnings	earning	NOUN
fueconorg-325	247	18	decreases	decrease	NOUN
fueconorg-325	247	19	and	and	CCONJ
fueconorg-325	247	20	losses	loss	NOUN
fueconorg-325	247	21	,	,	PUNCT
fueconorg-325	247	22	journal	journal	NOUN
fueconorg-325	247	23	of	of	ADP
fueconorg-325	247	24	accounting	accounting	NOUN
fueconorg-325	247	25	and	and	CCONJ
fueconorg-325	247	26	economics	economic	NOUN
fueconorg-325	247	27	,	,	PUNCT
fueconorg-325	247	28	24(1):99	24(1):99	NUM
fueconorg-325	247	29	-	-	SYM
fueconorg-325	247	30	126	126	NUM
fueconorg-325	247	31	.	.	PUNCT
fueconorg-325	248	1	6	6	NUM
fueconorg-325	248	2	.	.	X
fueconorg-325	248	3	cecchini	cecchini	NOUN
fueconorg-325	248	4	,	,	PUNCT
fueconorg-325	248	5	m.	m.	NOUN
fueconorg-325	248	6	,	,	PUNCT
fueconorg-325	248	7	jackson	jackson	PROPN
fueconorg-325	248	8	,	,	PUNCT
fueconorg-325	248	9	s.	s.	PROPN
fueconorg-325	248	10	b.	b.	PROPN
fueconorg-325	248	11	&	&	CCONJ
fueconorg-325	248	12	liu	liu	PROPN
fueconorg-325	248	13	,	,	PUNCT
fueconorg-325	248	14	x.	x.	NOUN
fueconorg-325	248	15	(	(	PUNCT
fueconorg-325	248	16	2012	2012	NUM
fueconorg-325	248	17	):	):	PUNCT
fueconorg-325	248	18	do	do	AUX
fueconorg-325	248	19	initial	initial	ADJ
fueconorg-325	248	20	public	public	ADJ
fueconorg-325	248	21	offering	offering	NOUN
fueconorg-325	248	22	firms	firm	NOUN
fueconorg-325	248	23	manage	manage	VERB
fueconorg-325	248	24	accruals	accrual	NOUN
fueconorg-325	248	25	?	?	PUNCT
fueconorg-325	249	1	evidence	evidence	NOUN
fueconorg-325	249	2	from	from	ADP
fueconorg-325	249	3	individual	individual	ADJ
fueconorg-325	249	4	accounts	account	NOUN
fueconorg-325	249	5	,	,	PUNCT
fueconorg-325	249	6	review	review	NOUN
fueconorg-325	249	7	of	of	ADP
fueconorg-325	249	8	accounting	accounting	NOUN
fueconorg-325	249	9	studies	study	NOUN
fueconorg-325	249	10	,	,	PUNCT
fueconorg-325	249	11	17(1):22	17(1):22	NUM
fueconorg-325	249	12	-	-	SYM
fueconorg-325	249	13	40	40	NUM
fueconorg-325	249	14	.	.	PUNCT
fueconorg-325	250	1	7	7	X
fueconorg-325	250	2	.	.	X
fueconorg-325	250	3	deangelo	deangelo	PROPN
fueconorg-325	250	4	,	,	PUNCT
fueconorg-325	250	5	l.	l.	PROPN
fueconorg-325	250	6	e.	e.	PROPN
fueconorg-325	250	7	(	(	PUNCT
fueconorg-325	250	8	1986	1986	NUM
fueconorg-325	250	9	):	):	PUNCT
fueconorg-325	250	10	accounting	accounting	NOUN
fueconorg-325	250	11	numbers	number	NOUN
fueconorg-325	250	12	as	as	ADP
fueconorg-325	250	13	market	market	NOUN
fueconorg-325	250	14	valuation	valuation	NOUN
fueconorg-325	250	15	substitutes	substitute	NOUN
fueconorg-325	250	16	:	:	PUNCT
fueconorg-325	250	17	a	a	DET
fueconorg-325	250	18	study	study	NOUN
fueconorg-325	250	19	of	of	ADP
fueconorg-325	250	20	management	management	NOUN
fueconorg-325	250	21	buyouts	buyout	NOUN
fueconorg-325	250	22	of	of	ADP
fueconorg-325	250	23	public	public	ADJ
fueconorg-325	250	24	stockholders	stockholder	NOUN
fueconorg-325	250	25	,	,	PUNCT
fueconorg-325	250	26	accounting	accounting	NOUN
fueconorg-325	250	27	review	review	NOUN
fueconorg-325	250	28	,	,	PUNCT
fueconorg-325	250	29	61(3):400	61(3):400	NOUN
fueconorg-325	250	30	.	.	NOUN
fueconorg-325	250	31	8	8	NUM
fueconorg-325	250	32	.	.	PUNCT
fueconorg-325	251	1	dechow	dechow	ADJ
fueconorg-325	251	2	,	,	PUNCT
fueconorg-325	251	3	p.	p.	NOUN
fueconorg-325	251	4	m.	m.	NOUN
fueconorg-325	251	5	,	,	PUNCT
fueconorg-325	251	6	hutton	hutton	PROPN
fueconorg-325	251	7	,	,	PUNCT
fueconorg-325	251	8	a.	a.	PROPN
fueconorg-325	251	9	p.	p.	PROPN
fueconorg-325	251	10	,	,	PUNCT
fueconorg-325	251	11	kim	kim	PROPN
fueconorg-325	251	12	,	,	PUNCT
fueconorg-325	251	13	j.	j.	PROPN
fueconorg-325	251	14	h.	h.	PROPN
fueconorg-325	251	15	&	&	CCONJ
fueconorg-325	251	16	sloan	sloan	PROPN
fueconorg-325	251	17	,	,	PUNCT
fueconorg-325	251	18	r.	r.	PROPN
fueconorg-325	251	19	g.	g.	PROPN
fueconorg-325	251	20	(	(	PUNCT
fueconorg-325	251	21	2012	2012	NUM
fueconorg-325	251	22	)	)	PUNCT
fueconorg-325	251	23	detecting	detect	VERB
fueconorg-325	251	24	earnings	earning	NOUN
fueconorg-325	251	25	management	management	NOUN
fueconorg-325	251	26	:	:	PUNCT
fueconorg-325	251	27	a	a	DET
fueconorg-325	251	28	new	new	ADJ
fueconorg-325	251	29	approach	approach	NOUN
fueconorg-325	251	30	,	,	PUNCT
fueconorg-325	251	31	journal	journal	NOUN
fueconorg-325	251	32	of	of	ADP
fueconorg-325	251	33	accounting	accounting	NOUN
fueconorg-325	251	34	research	research	NOUN
fueconorg-325	251	35	,	,	PUNCT
fueconorg-325	251	36	50(2):275	50(2):275	PROPN
fueconorg-325	251	37	-	-	SYM
fueconorg-325	251	38	334	334	NUM
fueconorg-325	251	39	.	.	PUNCT
fueconorg-325	252	1	9	9	NUM
fueconorg-325	252	2	.	.	X
fueconorg-325	253	1	dechow	dechow	ADJ
fueconorg-325	253	2	,	,	PUNCT
fueconorg-325	253	3	p.	p.	NOUN
fueconorg-325	253	4	m.	m.	NOUN
fueconorg-325	253	5	,	,	PUNCT
fueconorg-325	253	6	richardson	richardson	PROPN
fueconorg-325	253	7	,	,	PUNCT
fueconorg-325	253	8	s.	s.	PROPN
fueconorg-325	253	9	a.	a.	PROPN
fueconorg-325	253	10	&	&	CCONJ
fueconorg-325	253	11	tuna	tuna	PROPN
fueconorg-325	253	12	,	,	PUNCT
fueconorg-325	253	13	i.	i.	PROPN
fueconorg-325	253	14	(	(	PUNCT
fueconorg-325	253	15	2003	2003	NUM
fueconorg-325	253	16	)	)	PUNCT
fueconorg-325	253	17	why	why	SCONJ
fueconorg-325	253	18	are	be	AUX
fueconorg-325	253	19	earnings	earning	NOUN
fueconorg-325	253	20	kinky	kinky	ADJ
fueconorg-325	253	21	?	?	PUNCT
fueconorg-325	254	1	an	an	DET
fueconorg-325	254	2	examination	examination	NOUN
fueconorg-325	254	3	of	of	ADP
fueconorg-325	254	4	the	the	DET
fueconorg-325	254	5	earnings	earning	NOUN
fueconorg-325	254	6	management	management	NOUN
fueconorg-325	254	7	explanation	explanation	NOUN
fueconorg-325	254	8	,	,	PUNCT
fueconorg-325	254	9	review	review	NOUN
fueconorg-325	254	10	of	of	ADP
fueconorg-325	254	11	accounting	accounting	NOUN
fueconorg-325	254	12	studies	study	NOUN
fueconorg-325	254	13	,	,	PUNCT
fueconorg-325	254	14	8(2):355	8(2):355	NUM
fueconorg-325	254	15	-	-	SYM
fueconorg-325	254	16	384	384	NUM
fueconorg-325	254	17	.	.	PUNCT
fueconorg-325	254	18	10	10	NUM
fueconorg-325	254	19	.	.	PUNCT
fueconorg-325	255	1	dechow	dechow	ADJ
fueconorg-325	255	2	,	,	PUNCT
fueconorg-325	255	3	p.	p.	NOUN
fueconorg-325	255	4	m.	m.	NOUN
fueconorg-325	255	5	,	,	PUNCT
fueconorg-325	255	6	sloan	sloan	PROPN
fueconorg-325	255	7	,	,	PUNCT
fueconorg-325	255	8	r.	r.	PROPN
fueconorg-325	255	9	g.	g.	PROPN
fueconorg-325	255	10	&	&	CCONJ
fueconorg-325	255	11	sweeney	sweeney	PROPN
fueconorg-325	255	12	,	,	PUNCT
fueconorg-325	255	13	a.	a.	NOUN
fueconorg-325	255	14	p.	p.	NOUN
fueconorg-325	255	15	(	(	PUNCT
fueconorg-325	255	16	1995	1995	NUM
fueconorg-325	255	17	):	):	PUNCT
fueconorg-325	255	18	detecting	detect	VERB
fueconorg-325	255	19	earnings	earning	NOUN
fueconorg-325	255	20	management	management	NOUN
fueconorg-325	255	21	,	,	PUNCT
fueconorg-325	255	22	the	the	DET
fueconorg-325	255	23	accounting	accounting	NOUN
fueconorg-325	255	24	review	review	NOUN
fueconorg-325	255	25	,	,	PUNCT
fueconorg-325	255	26	70(2):193	70(2):193	NOUN
fueconorg-325	255	27	-	-	NOUN
fueconorg-325	255	28	225	225	NUM
fueconorg-325	255	29	.	.	PUNCT
fueconorg-325	256	1	11	11	NUM
fueconorg-325	256	2	.	.	X
fueconorg-325	257	1	degeorge	degeorge	VERB
fueconorg-325	257	2	,	,	PUNCT
fueconorg-325	257	3	f.	f.	PROPN
fueconorg-325	257	4	,	,	PUNCT
fueconorg-325	257	5	patel	patel	PROPN
fueconorg-325	257	6	,	,	PUNCT
fueconorg-325	257	7	j.	j.	PROPN
fueconorg-325	257	8	&	&	CCONJ
fueconorg-325	257	9	zeckhauser	zeckhauser	PROPN
fueconorg-325	257	10	,	,	PUNCT
fueconorg-325	257	11	r.	r.	PROPN
fueconorg-325	257	12	(	(	PUNCT
fueconorg-325	257	13	1999	1999	NUM
fueconorg-325	257	14	):	):	PUNCT
fueconorg-325	257	15	earnings	earning	NOUN
fueconorg-325	257	16	management	management	NOUN
fueconorg-325	257	17	to	to	PART
fueconorg-325	257	18	exceed	exceed	VERB
fueconorg-325	257	19	thresholds	threshold	NOUN
fueconorg-325	257	20	,	,	PUNCT
fueconorg-325	257	21	the	the	DET
fueconorg-325	257	22	journal	journal	NOUN
fueconorg-325	257	23	of	of	ADP
fueconorg-325	257	24	business	business	NOUN
fueconorg-325	257	25	,	,	PUNCT
fueconorg-325	257	26	72(1):1	72(1):1	PROPN
fueconorg-325	257	27	-	-	SYM
fueconorg-325	257	28	33	33	NUM
fueconorg-325	257	29	.	.	PUNCT
fueconorg-325	258	1	12	12	NUM
fueconorg-325	258	2	.	.	PUNCT
fueconorg-325	259	1	durtschi	durtschi	PROPN
fueconorg-325	259	2	,	,	PUNCT
fueconorg-325	259	3	c.	c.	PROPN
fueconorg-325	259	4	&	&	CCONJ
fueconorg-325	259	5	easton	easton	PROPN
fueconorg-325	259	6	,	,	PUNCT
fueconorg-325	259	7	p.	p.	PROPN
fueconorg-325	259	8	(	(	PUNCT
fueconorg-325	259	9	2005	2005	NUM
fueconorg-325	259	10	):	):	PUNCT
fueconorg-325	259	11	earnings	earning	NOUN
fueconorg-325	259	12	management	management	NOUN
fueconorg-325	259	13	?	?	PUNCT
fueconorg-325	260	1	the	the	DET
fueconorg-325	260	2	shapes	shape	NOUN
fueconorg-325	260	3	of	of	ADP
fueconorg-325	260	4	the	the	DET
fueconorg-325	260	5	frequency	frequency	NOUN
fueconorg-325	260	6	distributions	distribution	NOUN
fueconorg-325	260	7	of	of	ADP
fueconorg-325	260	8	earnings	earning	NOUN
fueconorg-325	260	9	metrics	metric	NOUN
fueconorg-325	260	10	are	be	AUX
fueconorg-325	260	11	not	not	PART
fueconorg-325	260	12	evidence	evidence	NOUN
fueconorg-325	260	13	ipso	ipso	ADJ
fueconorg-325	260	14	facto	facto	X
fueconorg-325	260	15	,	,	PUNCT
fueconorg-325	260	16	journal	journal	NOUN
fueconorg-325	260	17	of	of	ADP
fueconorg-325	260	18	accounting	accounting	NOUN
fueconorg-325	260	19	research	research	NOUN
fueconorg-325	260	20	,	,	PUNCT
fueconorg-325	260	21	43(4):557	43(4):557	NOUN
fueconorg-325	260	22	-	-	SYM
fueconorg-325	260	23	592	592	NUM
fueconorg-325	260	24	.	.	NOUN
fueconorg-325	261	1	13	13	NUM
fueconorg-325	261	2	.	.	PUNCT
fueconorg-325	262	1	durtschi	durtschi	PROPN
fueconorg-325	262	2	,	,	PUNCT
fueconorg-325	262	3	c.	c.	PROPN
fueconorg-325	262	4	&	&	CCONJ
fueconorg-325	262	5	easton	easton	PROPN
fueconorg-325	262	6	,	,	PUNCT
fueconorg-325	262	7	p.	p.	PROPN
fueconorg-325	262	8	(	(	PUNCT
fueconorg-325	262	9	2009	2009	NUM
fueconorg-325	262	10	):	):	PUNCT
fueconorg-325	262	11	earnings	earning	NOUN
fueconorg-325	262	12	management	management	NOUN
fueconorg-325	262	13	?	?	PUNCT
fueconorg-325	263	1	erroneous	erroneous	ADJ
fueconorg-325	263	2	inferences	inference	NOUN
fueconorg-325	263	3	based	base	VERB
fueconorg-325	263	4	on	on	ADP
fueconorg-325	263	5	earnings	earning	NOUN
fueconorg-325	263	6	frequency	frequency	NOUN
fueconorg-325	263	7	distributions	distribution	NOUN
fueconorg-325	263	8	,	,	PUNCT
fueconorg-325	263	9	journal	journal	NOUN
fueconorg-325	263	10	of	of	ADP
fueconorg-325	263	11	accounting	accounting	NOUN
fueconorg-325	263	12	research	research	NOUN
fueconorg-325	263	13	,	,	PUNCT
fueconorg-325	263	14	47(5):1249	47(5):1249	PROPN
fueconorg-325	263	15	-	-	PUNCT
fueconorg-325	263	16	1281	1281	NUM
fueconorg-325	263	17	.	.	PUNCT
fueconorg-325	264	1	14	14	NUM
fueconorg-325	264	2	.	.	PUNCT
fueconorg-325	265	1	gerakos	gerakos	PROPN
fueconorg-325	265	2	,	,	PUNCT
fueconorg-325	265	3	j.	j.	PROPN
fueconorg-325	265	4	(	(	PUNCT
fueconorg-325	265	5	2012	2012	NUM
fueconorg-325	265	6	):	):	PUNCT
fueconorg-325	265	7	discussion	discussion	NOUN
fueconorg-325	265	8	of	of	ADP
fueconorg-325	265	9	detecting	detect	VERB
fueconorg-325	265	10	earnings	earning	NOUN
fueconorg-325	265	11	management	management	NOUN
fueconorg-325	265	12	:	:	PUNCT
fueconorg-325	265	13	a	a	DET
fueconorg-325	265	14	new	new	ADJ
fueconorg-325	265	15	approach	approach	NOUN
fueconorg-325	265	16	,	,	PUNCT
fueconorg-325	265	17	journal	journal	NOUN
fueconorg-325	265	18	of	of	ADP
fueconorg-325	265	19	accounting	accounting	NOUN
fueconorg-325	265	20	research	research	NOUN
fueconorg-325	265	21	,	,	PUNCT
fueconorg-325	265	22	50(2):335	50(2):335	NUM
fueconorg-325	265	23	-	-	SYM
fueconorg-325	265	24	347	347	NUM
fueconorg-325	265	25	.	.	NOUN
fueconorg-325	265	26	15	15	NUM
fueconorg-325	265	27	.	.	PUNCT
fueconorg-325	266	1	gore	gore	PROPN
fueconorg-325	266	2	,	,	PUNCT
fueconorg-325	266	3	p.	p.	NOUN
fueconorg-325	266	4	,	,	PUNCT
fueconorg-325	266	5	pope	pope	NOUN
fueconorg-325	266	6	,	,	PUNCT
fueconorg-325	266	7	p.	p.	PROPN
fueconorg-325	266	8	f.	f.	PROPN
fueconorg-325	266	9	&	&	CCONJ
fueconorg-325	266	10	singh	singh	PROPN
fueconorg-325	266	11	,	,	PUNCT
fueconorg-325	266	12	a.	a.	PROPN
fueconorg-325	266	13	k.	k.	PROPN
fueconorg-325	266	14	(	(	PUNCT
fueconorg-325	266	15	2007	2007	NUM
fueconorg-325	266	16	):	):	PUNCT
fueconorg-325	266	17	earnings	earning	NOUN
fueconorg-325	266	18	management	management	NOUN
fueconorg-325	266	19	and	and	CCONJ
fueconorg-325	266	20	the	the	DET
fueconorg-325	266	21	distribution	distribution	NOUN
fueconorg-325	266	22	of	of	ADP
fueconorg-325	266	23	earnings	earning	NOUN
fueconorg-325	266	24	relative	relative	ADJ
fueconorg-325	266	25	to	to	ADP
fueconorg-325	266	26	targets	target	NOUN
fueconorg-325	266	27	:	:	PUNCT
fueconorg-325	266	28	uk	uk	PROPN
fueconorg-325	266	29	evidence	evidence	NOUN
fueconorg-325	266	30	,	,	PUNCT
fueconorg-325	266	31	accounting	accounting	NOUN
fueconorg-325	266	32	&	&	CCONJ
fueconorg-325	266	33	business	business	PROPN
fueconorg-325	266	34	research	research	PROPN
fueconorg-325	266	35	(	(	PUNCT
fueconorg-325	266	36	wolters	wolters	PROPN
fueconorg-325	266	37	kluwer	kluwer	PROPN
fueconorg-325	266	38	uk	uk	PROPN
fueconorg-325	266	39	)	)	PUNCT
fueconorg-325	266	40	,	,	PUNCT
fueconorg-325	266	41	37(2):123	37(2):123	NOUN
fueconorg-325	266	42	-	-	SYM
fueconorg-325	266	43	149	149	NUM
fueconorg-325	266	44	.	.	PUNCT
fueconorg-325	267	1	16	16	NUM
fueconorg-325	267	2	.	.	PUNCT
fueconorg-325	267	3	guay	guay	PROPN
fueconorg-325	267	4	,	,	PUNCT
fueconorg-325	267	5	w.	w.	PROPN
fueconorg-325	267	6	r.	r.	PROPN
fueconorg-325	267	7	,	,	PUNCT
fueconorg-325	267	8	kothari	kothari	PROPN
fueconorg-325	267	9	,	,	PUNCT
fueconorg-325	267	10	s.	s.	PROPN
fueconorg-325	267	11	p.	p.	PROPN
fueconorg-325	267	12	&	&	CCONJ
fueconorg-325	267	13	watts	watts	PROPN
fueconorg-325	267	14	,	,	PUNCT
fueconorg-325	267	15	r.	r.	PROPN
fueconorg-325	267	16	l.	l.	PROPN
fueconorg-325	267	17	(	(	PUNCT
fueconorg-325	267	18	1996	1996	NUM
fueconorg-325	267	19	):	):	PUNCT
fueconorg-325	267	20	a	a	DET
fueconorg-325	267	21	market	market	NOUN
fueconorg-325	267	22	-	-	PUNCT
fueconorg-325	267	23	based	base	VERB
fueconorg-325	267	24	evaluation	evaluation	NOUN
fueconorg-325	267	25	of	of	ADP
fueconorg-325	267	26	discretionary	discretionary	ADJ
fueconorg-325	267	27	accrual	accrual	ADJ
fueconorg-325	267	28	models	model	NOUN
fueconorg-325	267	29	,	,	PUNCT
fueconorg-325	267	30	journal	journal	NOUN
fueconorg-325	267	31	of	of	ADP
fueconorg-325	267	32	accounting	accounting	NOUN
fueconorg-325	267	33	research	research	NOUN
fueconorg-325	267	34	,	,	PUNCT
fueconorg-325	267	35	34(3):83	34(3):83	NUM
fueconorg-325	267	36	-	-	SYM
fueconorg-325	267	37	105	105	NUM
fueconorg-325	267	38	.	.	PUNCT
fueconorg-325	267	39	17	17	NUM
fueconorg-325	267	40	.	.	X
fueconorg-325	268	1	healy	healy	PROPN
fueconorg-325	268	2	,	,	PUNCT
fueconorg-325	268	3	p.	p.	NOUN
fueconorg-325	268	4	m.	m.	NOUN
fueconorg-325	268	5	(	(	PUNCT
fueconorg-325	268	6	1985	1985	NUM
fueconorg-325	268	7	):	):	PUNCT
fueconorg-325	268	8	the	the	DET
fueconorg-325	268	9	effect	effect	NOUN
fueconorg-325	268	10	of	of	ADP
fueconorg-325	268	11	bonus	bonus	NOUN
fueconorg-325	268	12	schemes	scheme	NOUN
fueconorg-325	268	13	on	on	ADP
fueconorg-325	268	14	accounting	accounting	NOUN
fueconorg-325	268	15	decisions	decision	NOUN
fueconorg-325	268	16	,	,	PUNCT
fueconorg-325	268	17	journal	journal	NOUN
fueconorg-325	268	18	of	of	ADP
fueconorg-325	268	19	accounting	accounting	NOUN
fueconorg-325	268	20	and	and	CCONJ
fueconorg-325	268	21	economics	economic	NOUN
fueconorg-325	268	22	,	,	PUNCT
fueconorg-325	268	23	7:85	7:85	NUM
fueconorg-325	268	24	-	-	SYM
fueconorg-325	268	25	107	107	NUM
fueconorg-325	268	26	.	.	PUNCT
fueconorg-325	269	1	18	18	NUM
fueconorg-325	269	2	.	.	X
fueconorg-325	270	1	healy	healy	PROPN
fueconorg-325	270	2	,	,	PUNCT
fueconorg-325	270	3	p.	p.	PROPN
fueconorg-325	270	4	m.	m.	PROPN
fueconorg-325	270	5	&	&	CCONJ
fueconorg-325	270	6	wahlen	wahlen	PROPN
fueconorg-325	270	7	,	,	PUNCT
fueconorg-325	270	8	j.	j.	PROPN
fueconorg-325	270	9	m.	m.	PROPN
fueconorg-325	270	10	(	(	PUNCT
fueconorg-325	270	11	1999	1999	NUM
fueconorg-325	270	12	):	):	PUNCT
fueconorg-325	270	13	a	a	DET
fueconorg-325	270	14	review	review	NOUN
fueconorg-325	270	15	of	of	ADP
fueconorg-325	270	16	the	the	DET
fueconorg-325	270	17	earnings	earning	NOUN
fueconorg-325	270	18	management	management	NOUN
fueconorg-325	270	19	literature	literature	NOUN
fueconorg-325	270	20	and	and	CCONJ
fueconorg-325	270	21	its	its	PRON
fueconorg-325	270	22	implications	implication	NOUN
fueconorg-325	270	23	for	for	ADP
fueconorg-325	270	24	standard	standard	ADJ
fueconorg-325	270	25	setting	setting	NOUN
fueconorg-325	270	26	,	,	PUNCT
fueconorg-325	270	27	accounting	accounting	NOUN
fueconorg-325	270	28	horizons	horizon	NOUN
fueconorg-325	270	29	,	,	PUNCT
fueconorg-325	270	30	13(4):365	13(4):365	NOUN
fueconorg-325	270	31	-	-	SYM
fueconorg-325	270	32	383	383	NUM
fueconorg-325	270	33	.	.	PUNCT
fueconorg-325	271	1	19	19	NUM
fueconorg-325	271	2	.	.	PUNCT
fueconorg-325	271	3	jones	jones	PROPN
fueconorg-325	271	4	,	,	PUNCT
fueconorg-325	271	5	j.	j.	PROPN
fueconorg-325	271	6	j.	j.	PROPN
fueconorg-325	271	7	(	(	PUNCT
fueconorg-325	271	8	1991	1991	NUM
fueconorg-325	271	9	):	):	PUNCT
fueconorg-325	271	10	earnings	earning	NOUN
fueconorg-325	271	11	management	management	NOUN
fueconorg-325	271	12	during	during	ADP
fueconorg-325	271	13	import	import	NOUN
fueconorg-325	271	14	relief	relief	NOUN
fueconorg-325	271	15	investigations	investigation	NOUN
fueconorg-325	271	16	,	,	PUNCT
fueconorg-325	271	17	journal	journal	NOUN
fueconorg-325	271	18	of	of	ADP
fueconorg-325	271	19	accounting	accounting	NOUN
fueconorg-325	271	20	research	research	NOUN
fueconorg-325	271	21	,	,	PUNCT
fueconorg-325	271	22	29(2):193	29(2):193	PROPN
fueconorg-325	271	23	-	-	SYM
fueconorg-325	271	24	228	228	NUM
fueconorg-325	271	25	.	.	PUNCT
fueconorg-325	271	26	a.	a.	PROPN
fueconorg-325	271	27	marai	marai	PROPN
fueconorg-325	271	28	,	,	PUNCT
fueconorg-325	271	29	v.	v.	ADP
fueconorg-325	271	30	pavlović	pavlović	NOUN
fueconorg-325	271	31	36	36	NUM
fueconorg-325	271	32	20	20	NUM
fueconorg-325	271	33	.	.	PUNCT
fueconorg-325	272	1	kothari	kothari	PROPN
fueconorg-325	272	2	,	,	PUNCT
fueconorg-325	272	3	s.	s.	PROPN
fueconorg-325	272	4	p.	p.	PROPN
fueconorg-325	272	5	,	,	PUNCT
fueconorg-325	272	6	leone	leone	PROPN
fueconorg-325	272	7	a.	a.	PROPN
fueconorg-325	272	8	j.	j.	PROPN
fueconorg-325	272	9	&	&	CCONJ
fueconorg-325	272	10	wasley	wasley	PROPN
fueconorg-325	272	11	,	,	PUNCT
fueconorg-325	272	12	c.	c.	PROPN
fueconorg-325	272	13	e.	e.	PROPN
fueconorg-325	272	14	(	(	PUNCT
fueconorg-325	272	15	2005	2005	NUM
fueconorg-325	272	16	):	):	PUNCT
fueconorg-325	272	17	performance	performance	NOUN
fueconorg-325	272	18	matched	match	VERB
fueconorg-325	272	19	discretionary	discretionary	ADJ
fueconorg-325	272	20	accrual	accrual	ADJ
fueconorg-325	272	21	measures	measure	NOUN
fueconorg-325	272	22	,	,	PUNCT
fueconorg-325	272	23	journal	journal	NOUN
fueconorg-325	272	24	of	of	ADP
fueconorg-325	272	25	accounting	accounting	NOUN
fueconorg-325	272	26	and	and	CCONJ
fueconorg-325	272	27	economics	economic	NOUN
fueconorg-325	272	28	,	,	PUNCT
fueconorg-325	272	29	39(1):163	39(1):163	NUM
fueconorg-325	272	30	-	-	SYM
fueconorg-325	272	31	197	197	NUM
fueconorg-325	272	32	.	.	PUNCT
fueconorg-325	273	1	21	21	NUM
fueconorg-325	273	2	.	.	PUNCT
fueconorg-325	273	3	marai	marai	PROPN
fueconorg-325	273	4	,	,	PUNCT
fueconorg-325	273	5	a.	a.	NOUN
fueconorg-325	273	6	&	&	CCONJ
fueconorg-325	273	7	pavlović	pavlović	PROPN
fueconorg-325	273	8	,	,	PUNCT
fueconorg-325	273	9	v.	v.	PROPN
fueconorg-325	273	10	(	(	PUNCT
fueconorg-325	273	11	2013	2013	NUM
fueconorg-325	273	12	):	):	PUNCT
fueconorg-325	273	13	earnings	earning	NOUN
fueconorg-325	273	14	management	management	NOUN
fueconorg-325	273	15	vs	vs	ADP
fueconorg-325	273	16	financial	financial	ADJ
fueconorg-325	273	17	reporting	reporting	NOUN
fueconorg-325	273	18	fraud	fraud	NOUN
fueconorg-325	273	19	–	–	PUNCT
fueconorg-325	273	20	key	key	ADJ
fueconorg-325	273	21	features	feature	NOUN
fueconorg-325	273	22	for	for	ADP
fueconorg-325	273	23	distinguishing	distinguishing	NOUN
fueconorg-325	273	24	,	,	PUNCT
fueconorg-325	273	25	facta	facta	PROPN
fueconorg-325	273	26	universitatis	universitatis	PROPN
fueconorg-325	273	27	series	series	NOUN
fueconorg-325	273	28	:	:	PUNCT
fueconorg-325	273	29	economics	economic	NOUN
fueconorg-325	273	30	and	and	CCONJ
fueconorg-325	273	31	organization	organization	NOUN
fueconorg-325	273	32	,	,	PUNCT
fueconorg-325	273	33	10	10	NUM
fueconorg-325	273	34	(	(	PUNCT
fueconorg-325	273	35	1):39	1):39	NUM
fueconorg-325	273	36	-	-	SYM
fueconorg-325	273	37	47	47	NUM
fueconorg-325	273	38	22	22	NUM
fueconorg-325	273	39	.	.	PUNCT
fueconorg-325	274	1	mcnichols	mcnichols	PROPN
fueconorg-325	274	2	,	,	PUNCT
fueconorg-325	274	3	m.	m.	NOUN
fueconorg-325	274	4	,	,	PUNCT
fueconorg-325	274	5	&	&	CCONJ
fueconorg-325	274	6	wilson	wilson	PROPN
fueconorg-325	274	7	,	,	PUNCT
fueconorg-325	274	8	g.	g.	PROPN
fueconorg-325	274	9	p.	p.	PROPN
fueconorg-325	274	10	(	(	PUNCT
fueconorg-325	274	11	1988	1988	NUM
fueconorg-325	274	12	):	):	PUNCT
fueconorg-325	274	13	evidence	evidence	NOUN
fueconorg-325	274	14	of	of	ADP
fueconorg-325	274	15	earnings	earning	NOUN
fueconorg-325	274	16	management	management	NOUN
fueconorg-325	274	17	from	from	ADP
fueconorg-325	274	18	the	the	DET
fueconorg-325	274	19	provision	provision	NOUN
fueconorg-325	274	20	for	for	ADP
fueconorg-325	274	21	bad	bad	ADJ
fueconorg-325	274	22	debts	debt	NOUN
fueconorg-325	274	23	,	,	PUNCT
fueconorg-325	274	24	journal	journal	NOUN
fueconorg-325	274	25	of	of	ADP
fueconorg-325	274	26	accounting	accounting	NOUN
fueconorg-325	274	27	research	research	NOUN
fueconorg-325	274	28	,	,	PUNCT
fueconorg-325	274	29	26:1	26:1	NOUN
fueconorg-325	274	30	-	-	X
fueconorg-325	274	31	31	31	NUM
fueconorg-325	274	32	.	.	PUNCT
fueconorg-325	274	33	23	23	NUM
fueconorg-325	274	34	.	.	PUNCT
fueconorg-325	275	1	mcnichols	mcnichols	PROPN
fueconorg-325	275	2	,	,	PUNCT
fueconorg-325	275	3	m.	m.	PROPN
fueconorg-325	275	4	f.	f.	PROPN
fueconorg-325	275	5	(	(	PUNCT
fueconorg-325	275	6	2000	2000	NUM
fueconorg-325	275	7	):	):	PUNCT
fueconorg-325	275	8	research	research	NOUN
fueconorg-325	275	9	design	design	NOUN
fueconorg-325	275	10	issues	issue	NOUN
fueconorg-325	275	11	in	in	ADP
fueconorg-325	275	12	earnings	earning	NOUN
fueconorg-325	275	13	management	management	NOUN
fueconorg-325	275	14	studies	study	NOUN
fueconorg-325	275	15	,	,	PUNCT
fueconorg-325	275	16	journal	journal	NOUN
fueconorg-325	275	17	of	of	ADP
fueconorg-325	275	18	accounting	accounting	NOUN
fueconorg-325	275	19	and	and	CCONJ
fueconorg-325	275	20	public	public	ADJ
fueconorg-325	275	21	policy	policy	NOUN
fueconorg-325	275	22	,	,	PUNCT
fueconorg-325	275	23	19:313	19:313	NUM
fueconorg-325	275	24	-	-	SYM
fueconorg-325	275	25	345	345	NUM
fueconorg-325	275	26	.	.	PUNCT
fueconorg-325	276	1	24	24	NUM
fueconorg-325	276	2	.	.	PUNCT
fueconorg-325	276	3	peasnell	peasnell	PROPN
fueconorg-325	276	4	,	,	PUNCT
fueconorg-325	276	5	k.	k.	PROPN
fueconorg-325	277	1	v.	v.	PROPN
fueconorg-325	277	2	,	,	PUNCT
fueconorg-325	277	3	pope	pope	NOUN
fueconorg-325	277	4	,	,	PUNCT
fueconorg-325	277	5	p.	p.	PROPN
fueconorg-325	277	6	f.	f.	PROPN
fueconorg-325	277	7	&	&	CCONJ
fueconorg-325	277	8	young	young	PROPN
fueconorg-325	277	9	,	,	PUNCT
fueconorg-325	277	10	s.	s.	PROPN
fueconorg-325	277	11	(	(	PUNCT
fueconorg-325	277	12	2000	2000	NUM
fueconorg-325	277	13	):	):	PUNCT
fueconorg-325	277	14	detecting	detect	VERB
fueconorg-325	277	15	earnings	earning	NOUN
fueconorg-325	277	16	management	management	NOUN
fueconorg-325	277	17	using	use	VERB
fueconorg-325	277	18	cross	cross	ADJ
fueconorg-325	277	19	-	-	ADJ
fueconorg-325	277	20	sectional	sectional	ADJ
fueconorg-325	277	21	abnormal	abnormal	ADJ
fueconorg-325	277	22	accruals	accrual	NOUN
fueconorg-325	277	23	models	model	NOUN
fueconorg-325	277	24	.	.	PUNCT
fueconorg-325	278	1	accounting	accounting	NOUN
fueconorg-325	278	2	and	and	CCONJ
fueconorg-325	278	3	business	business	NOUN
fueconorg-325	278	4	research	research	NOUN
fueconorg-325	278	5	,	,	PUNCT
fueconorg-325	278	6	30(4):313	30(4):313	NUM
fueconorg-325	278	7	-	-	SYM
fueconorg-325	278	8	326	326	NUM
fueconorg-325	278	9	.	.	NUM
fueconorg-325	279	1	25	25	NUM
fueconorg-325	279	2	.	.	PUNCT
fueconorg-325	280	1	stlowy	stlowy	PROPN
fueconorg-325	280	2	,	,	PUNCT
fueconorg-325	280	3	h.	h.	PROPN
fueconorg-325	280	4	&	&	CCONJ
fueconorg-325	280	5	breton	breton	PROPN
fueconorg-325	280	6	,	,	PUNCT
fueconorg-325	280	7	g.	g.	PROPN
fueconorg-325	280	8	(	(	PUNCT
fueconorg-325	280	9	2004	2004	NUM
fueconorg-325	280	10	):	):	PUNCT
fueconorg-325	280	11	accounts	account	NOUN
fueconorg-325	280	12	manipulation	manipulation	NOUN
fueconorg-325	280	13	:	:	PUNCT
fueconorg-325	280	14	a	a	DET
fueconorg-325	280	15	literature	literature	NOUN
fueconorg-325	280	16	review	review	NOUN
fueconorg-325	280	17	and	and	CCONJ
fueconorg-325	280	18	proposed	propose	VERB
fueconorg-325	280	19	conceptual	conceptual	ADJ
fueconorg-325	280	20	framework	framework	NOUN
fueconorg-325	280	21	,	,	PUNCT
fueconorg-325	280	22	review	review	NOUN
fueconorg-325	280	23	of	of	ADP
fueconorg-325	280	24	accounting	accounting	NOUN
fueconorg-325	280	25	&	&	CCONJ
fueconorg-325	280	26	finance	finance	PROPN
fueconorg-325	280	27	,	,	PUNCT
fueconorg-325	280	28	3(1):5	3(1):5	PROPN
fueconorg-325	280	29	-	-	SYM
fueconorg-325	280	30	66	66	NUM
fueconorg-325	280	31	26	26	NUM
fueconorg-325	280	32	.	.	PUNCT
fueconorg-325	281	1	sun	sun	PROPN
fueconorg-325	281	2	,	,	PUNCT
fueconorg-325	281	3	l.	l.	PROPN
fueconorg-325	281	4	&	&	CCONJ
fueconorg-325	281	5	rath	rath	PROPN
fueconorg-325	281	6	,	,	PUNCT
fueconorg-325	281	7	s.	s.	PROPN
fueconorg-325	281	8	(	(	PUNCT
fueconorg-325	281	9	2010	2010	NUM
fueconorg-325	281	10	):	):	PUNCT
fueconorg-325	281	11	earnings	earning	NOUN
fueconorg-325	281	12	management	management	NOUN
fueconorg-325	281	13	research	research	NOUN
fueconorg-325	281	14	:	:	PUNCT
fueconorg-325	281	15	a	a	DET
fueconorg-325	281	16	review	review	NOUN
fueconorg-325	281	17	of	of	ADP
fueconorg-325	281	18	contemporary	contemporary	ADJ
fueconorg-325	281	19	research	research	NOUN
fueconorg-325	281	20	methods	method	NOUN
fueconorg-325	281	21	,	,	PUNCT
fueconorg-325	281	22	global	global	ADJ
fueconorg-325	281	23	review	review	NOUN
fueconorg-325	281	24	of	of	ADP
fueconorg-325	281	25	accounting	accounting	NOUN
fueconorg-325	281	26	and	and	CCONJ
fueconorg-325	281	27	finance	finance	NOUN
fueconorg-325	281	28	,	,	PUNCT
fueconorg-325	281	29	1(1):121	1(1):121	NUM
fueconorg-325	281	30	-	-	SYM
fueconorg-325	281	31	135	135	NUM
fueconorg-325	281	32	.	.	PUNCT
fueconorg-325	281	33	27	27	NUM
fueconorg-325	281	34	.	.	PUNCT
fueconorg-325	281	35	teoh	teoh	PROPN
fueconorg-325	281	36	,	,	PUNCT
fueconorg-325	281	37	s.	s.	PROPN
fueconorg-325	281	38	h.	h.	PROPN
fueconorg-325	281	39	,	,	PUNCT
fueconorg-325	281	40	wong	wong	PROPN
fueconorg-325	281	41	,	,	PUNCT
fueconorg-325	281	42	t.	t.	PROPN
fueconorg-325	281	43	j.	j.	PROPN
fueconorg-325	281	44	&	&	CCONJ
fueconorg-325	281	45	rao	rao	PROPN
fueconorg-325	281	46	,	,	PUNCT
fueconorg-325	281	47	g.	g.	PROPN
fueconorg-325	281	48	r.	r.	PROPN
fueconorg-325	281	49	(	(	PUNCT
fueconorg-325	281	50	1998	1998	NUM
fueconorg-325	281	51	)	)	PUNCT
fueconorg-325	281	52	are	be	AUX
fueconorg-325	281	53	accruals	accrual	NOUN
fueconorg-325	281	54	during	during	ADP
fueconorg-325	281	55	initial	initial	ADJ
fueconorg-325	281	56	public	public	ADJ
fueconorg-325	281	57	offerings	offering	NOUN
fueconorg-325	281	58	opportunistic	opportunistic	ADJ
fueconorg-325	281	59	?	?	PUNCT
fueconorg-325	282	1	review	review	NOUN
fueconorg-325	282	2	of	of	ADP
fueconorg-325	282	3	accounting	accounting	NOUN
fueconorg-325	282	4	studies	study	NOUN
fueconorg-325	282	5	3(1):175	3(1):175	NUM
fueconorg-325	282	6	-	-	SYM
fueconorg-325	282	7	208	208	NUM
fueconorg-325	282	8	.	.	PUNCT
fueconorg-325	283	1	28	28	NUM
fueconorg-325	283	2	.	.	PUNCT
fueconorg-325	284	1	xu	xu	PROPN
fueconorg-325	284	2	,	,	PUNCT
fueconorg-325	284	3	r.	r.	PROPN
fueconorg-325	284	4	z.	z.	PROPN
fueconorg-325	284	5	,	,	PUNCT
fueconorg-325	284	6	taylor	taylor	PROPN
fueconorg-325	284	7	,	,	PUNCT
fueconorg-325	284	8	g.	g.	PROPN
fueconorg-325	284	9	k.	k.	PROPN
fueconorg-325	284	10	&	&	CCONJ
fueconorg-325	284	11	dugan	dugan	PROPN
fueconorg-325	284	12	,	,	PUNCT
fueconorg-325	284	13	m.	m.	NOUN
fueconorg-325	284	14	t.	t.	PROPN
fueconorg-325	284	15	(	(	PUNCT
fueconorg-325	284	16	2007	2007	NUM
fueconorg-325	284	17	):	):	PUNCT
fueconorg-325	284	18	review	review	NOUN
fueconorg-325	284	19	of	of	ADP
fueconorg-325	284	20	real	real	ADJ
fueconorg-325	284	21	earnings	earning	NOUN
fueconorg-325	284	22	management	management	NOUN
fueconorg-325	284	23	literature	literature	NOUN
fueconorg-325	284	24	,	,	PUNCT
fueconorg-325	284	25	journal	journal	NOUN
fueconorg-325	284	26	of	of	ADP
fueconorg-325	284	27	accounting	accounting	NOUN
fueconorg-325	284	28	literature	literature	NOUN
fueconorg-325	284	29	,	,	PUNCT
fueconorg-325	284	30	26(1	26(1	NUM
fueconorg-325	284	31	):	):	PUNCT
fueconorg-325	284	32	195	195	NUM
fueconorg-325	284	33	-	-	SYM
fueconorg-325	284	34	228	228	NUM
fueconorg-325	284	35	.	.	PUNCT
fueconorg-325	285	1	prikaz	prikaz	PROPN
fueconorg-325	285	2	pristupa	pristupa	PROPN
fueconorg-325	285	3	identifikovanja	identifikovanja	PROPN
fueconorg-325	285	4	nivoa	nivoa	PROPN
fueconorg-325	285	5	upravljanja	upravljanja	PROPN
fueconorg-325	285	6	dobitkom	dobitkom	PROPN
fueconorg-325	285	7	:	:	PUNCT
fueconorg-325	285	8	razvoj	razvoj	PROPN
fueconorg-325	285	9	i	i	PRON
fueconorg-325	285	10	evaluacija	evaluacija	PROPN
fueconorg-325	285	11	praksa	praksa	PROPN
fueconorg-325	285	12	upravljanja	upravljanja	PROPN
fueconorg-325	285	13	dobitkom	dobitkom	PROPN
fueconorg-325	285	14	izazvala	izazvala	PROPN
fueconorg-325	285	15	je	je	PROPN
fueconorg-325	285	16	značajnu	značajnu	PROPN
fueconorg-325	285	17	pažnju	pažnju	PROPN
fueconorg-325	285	18	te	te	PROPN
fueconorg-325	285	19	postala	postala	PROPN
fueconorg-325	285	20	predmet	predmet	PROPN
fueconorg-325	285	21	interesovanja	interesovanja	PROPN
fueconorg-325	285	22	regulatornih	regulatornih	PROPN
fueconorg-325	285	23	tela	tela	PROPN
fueconorg-325	285	24	,	,	PUNCT
fueconorg-325	285	25	praktičara	praktičara	NOUN
fueconorg-325	286	1	i	i	PRON
fueconorg-325	286	2	naučne	naučne	VERB
fueconorg-325	286	3	javnosti	javnosti	NOUN
fueconorg-325	286	4	.	.	PUNCT
fueconorg-325	287	1	u	u	PRON
fueconorg-325	287	2	literaturi	literaturi	PROPN
fueconorg-325	287	3	iz	iz	PROPN
fueconorg-325	287	4	oblasti	oblasti	NOUN
fueconorg-325	287	5	računovodstva	računovodstva	PROPN
fueconorg-325	287	6	,	,	PUNCT
fueconorg-325	287	7	navode	navode	PROPN
fueconorg-325	287	8	se	se	PROPN
fueconorg-325	287	9	tri	tri	PROPN
fueconorg-325	287	10	ključna	ključna	PROPN
fueconorg-325	287	11	pristupa	pristupa	PROPN
fueconorg-325	287	12	za	za	PROPN
fueconorg-325	287	13	identifikovanje	identifikovanje	VERB
fueconorg-325	287	14	nivoa	nivoa	NOUN
fueconorg-325	287	15	i	i	PRON
fueconorg-325	287	16	tehnika	tehnika	PROPN
fueconorg-325	287	17	upravljanja	upravljanja	PROPN
fueconorg-325	287	18	dobitkom	dobitkom	PROPN
fueconorg-325	287	19	.	.	PUNCT
fueconorg-325	288	1	u	u	PROPN
fueconorg-325	288	2	pitanju	pitanju	PROPN
fueconorg-325	288	3	su	su	PROPN
fueconorg-325	288	4	pristup	pristup	PROPN
fueconorg-325	288	5	zasnovan	zasnovan	PROPN
fueconorg-325	288	6	na	na	PROPN
fueconorg-325	288	7	ukupnoj	ukupnoj	PROPN
fueconorg-325	288	8	razlici	razlici	NOUN
fueconorg-325	288	9	između	između	VERB
fueconorg-325	288	10	operativnog	operativnog	ADJ
fueconorg-325	288	11	cash	cash	NOUN
fueconorg-325	288	12	flow	flow	NOUN
fueconorg-325	288	13	-	-	PUNCT
fueconorg-325	288	14	a	a	NOUN
fueconorg-325	288	15	i	i	PRON
fueconorg-325	288	16	dobitka	dobitka	PROPN
fueconorg-325	288	17	,	,	PUNCT
fueconorg-325	288	18	pristup	pristup	PROPN
fueconorg-325	288	19	zasnovan	zasnovan	PROPN
fueconorg-325	288	20	na	na	PART
fueconorg-325	288	21	specifičnim	specifičnim	VERB
fueconorg-325	288	22	razlikama	razlikama	NOUN
fueconorg-325	288	23	i	i	PRON
fueconorg-325	288	24	statistički	statistički	VERB
fueconorg-325	288	25	pristup	pristup	PROPN
fueconorg-325	288	26	zasnovan	zasnovan	PROPN
fueconorg-325	288	27	na	na	PART
fueconorg-325	288	28	distribuciji	distribuciji	NOUN
fueconorg-325	288	29	raspodela	raspodela	VERB
fueconorg-325	288	30	.	.	PUNCT
fueconorg-325	289	1	uprkos	uprkos	PROPN
fueconorg-325	289	2	činjenici	činjenici	PROPN
fueconorg-325	289	3	da	da	PROPN
fueconorg-325	289	4	su	su	PROPN
fueconorg-325	289	5	brojna	brojna	PROPN
fueconorg-325	289	6	istraživanja	istraživanja	PROPN
fueconorg-325	289	7	usmerena	usmerena	PROPN
fueconorg-325	289	8	ka	ka	PROPN
fueconorg-325	289	9	poboljšanju	poboljšanju	PROPN
fueconorg-325	289	10	svakog	svakog	PROPN
fueconorg-325	289	11	od	od	PROPN
fueconorg-325	289	12	navedenih	navedenih	PROPN
fueconorg-325	289	13	pristupa	pristupa	NOUN
fueconorg-325	289	14	,	,	PUNCT
fueconorg-325	289	15	ograničenja	ograničenja	PROPN
fueconorg-325	289	16	su	su	PROPN
fueconorg-325	290	1	i	i	PRON
fueconorg-325	290	2	dalje	dalje	VERB
fueconorg-325	290	3	prisutna	prisutna	PROPN
fueconorg-325	290	4	,	,	PUNCT
fueconorg-325	290	5	te	te	PROPN
fueconorg-325	290	6	svaki	svaki	PROPN
fueconorg-325	290	7	pristup	pristup	PROPN
fueconorg-325	290	8	i	i	PROPN
fueconorg-325	290	9	m	m	VERB
fueconorg-325	290	10	a	a	DET
fueconorg-325	290	11	svoje	svoje	PROPN
fueconorg-325	290	12	prednosti	prednosti	NOUN
fueconorg-325	290	13	i	i	PRON
fueconorg-325	290	14	slabosti	slabosti	VERB
fueconorg-325	290	15	.	.	PUNCT
fueconorg-325	291	1	u	u	PROPN
fueconorg-325	291	2	radu	radu	PROPN
fueconorg-325	291	3	je	je	PROPN
fueconorg-325	291	4	dat	dat	PROPN
fueconorg-325	291	5	kritički	kritički	PROPN
fueconorg-325	291	6	osvrt	osvrt	PROPN
fueconorg-325	291	7	metoda	metoda	PROPN
fueconorg-325	291	8	za	za	PROPN
fueconorg-325	291	9	ocenu	ocenu	PROPN
fueconorg-325	291	10	nivoa	nivoa	PROPN
fueconorg-325	291	11	upravljanja	upravljanja	PROPN
fueconorg-325	291	12	dobitkom	dobitkom	PROPN
fueconorg-325	291	13	prisutnih	prisutnih	PROPN
fueconorg-325	291	14	u	u	PROPN
fueconorg-325	291	15	literaturi	literaturi	PROPN
fueconorg-325	291	16	,	,	PUNCT
fueconorg-325	291	17	uključujući	uključujući	ADV
fueconorg-325	291	18	i	i	PRON
fueconorg-325	291	19	prikaz	prikaz	VERB
fueconorg-325	291	20	razvoja	razvoja	PROPN
fueconorg-325	291	21	ovih	ovih	PROPN
fueconorg-325	291	22	metoda	metoda	PROPN
fueconorg-325	291	23	,	,	PUNCT
fueconorg-325	291	24	uz	uz	PROPN
fueconorg-325	291	25	naglašavanje	naglašavanje	PROPN
fueconorg-325	291	26	prednosti	prednosti	PROPN
fueconorg-325	292	1	i	i	PRON
fueconorg-325	292	2	ograničenja	ograničenja	VERB
fueconorg-325	292	3	koje	koje	PROPN
fueconorg-325	292	4	je	je	X
fueconorg-325	292	5	u	u	PROPN
fueconorg-325	292	6	istraživanjima	istraživanjima	PROPN
fueconorg-325	292	7	usmerenih	usmerenih	PROPN
fueconorg-325	292	8	ka	ka	PROPN
fueconorg-325	292	9	identifikovanju	identifikovanju	PROPN
fueconorg-325	292	10	upravljanja	upravljanja	PROPN
fueconorg-325	292	11	dobitkom	dobitkom	PROPN
fueconorg-325	292	12	potrebno	potrebno	PROPN
fueconorg-325	292	13	uzeti	uzeti	PROPN
fueconorg-325	292	14	u	u	NOUN
fueconorg-325	292	15	obzir	obzir	ADJ
fueconorg-325	292	16	.	.	PUNCT
fueconorg-325	293	1	ključne	ključne	PROPN
fueconorg-325	293	2	reči	reči	NOUN
fueconorg-325	293	3	:	:	PUNCT
fueconorg-325	293	4	upravljanje	upravljanje	PROPN
fueconorg-325	293	5	dobitkom	dobitkom	PROPN
fueconorg-325	293	6	,	,	PUNCT
fueconorg-325	293	7	kvantifikovanje	kvantifikovanje	PROPN
fueconorg-325	293	8	upravljanja	upravljanja	PROPN
fueconorg-325	293	9	dobitkom	dobitkom	PROPN
fueconorg-325	293	10	,	,	PUNCT
fueconorg-325	293	11	pristup	pristup	PROPN
fueconorg-325	293	12	zasnovan	zasnovan	PROPN
fueconorg-325	293	13	na	na	AUX
fueconorg-325	293	14	razlici	razlici	VERB
fueconorg-325	293	15	između	između	VERB
fueconorg-325	293	16	cash	cash	NOUN
fueconorg-325	293	17	flow	flow	NOUN
fueconorg-325	293	18	-	-	PUNCT
fueconorg-325	293	19	a	a	NOUN
fueconorg-325	293	20	i	i	PRON
fueconorg-325	293	21	dobitka	dobitka	PROPN
fueconorg-325	293	22	,	,	PUNCT
fueconorg-325	293	23	disruptivni	disruptivni	PROPN
fueconorg-325	293	24	pristup	pristup	PROPN
fueconorg-325	293	25	,	,	PUNCT
fueconorg-325	293	26	pristup	pristup	PROPN
fueconorg-325	293	27	zasnovan	zasnovan	PROPN
fueconorg-325	293	28	na	na	PART
fueconorg-325	293	29	distribuciji	distribuciji	NOUN
fueconorg-325	293	30	raspodela	raspodela	VERB
fueconorg-325	293	31	.	.	PUNCT