id	sid	tid	token	lemma	pos
fueconorg-4397	1	1	facta	facta	PROPN
fueconorg-4397	1	2	universitatis	universitatis	PROPN
fueconorg-4397	1	3	series	series	NOUN
fueconorg-4397	1	4	:	:	PUNCT
fueconorg-4397	1	5	economics	economic	NOUN
fueconorg-4397	1	6	and	and	CCONJ
fueconorg-4397	1	7	organization	organization	NOUN
fueconorg-4397	1	8	vol	vol	NOUN
fueconorg-4397	1	9	.	.	PROPN
fueconorg-4397	2	1	16	16	NUM
fueconorg-4397	2	2	,	,	PUNCT
fueconorg-4397	2	3	no	no	DET
fueconorg-4397	2	4	1	1	NUM
fueconorg-4397	2	5	,	,	PUNCT
fueconorg-4397	2	6	2019	2019	NUM
fueconorg-4397	2	7	,	,	PUNCT
fueconorg-4397	2	8	pp	pp	ADJ
fueconorg-4397	2	9	.	.	PUNCT
fueconorg-4397	3	1	89	89	NUM
fueconorg-4397	3	2	101	101	NUM
fueconorg-4397	3	3	https://doi.org/10.22190/fueo1901089j	https://doi.org/10.22190/fueo1901089j	PROPN
fueconorg-4397	3	4	©	©	PROPN
fueconorg-4397	3	5	2019	2019	NUM
fueconorg-4397	3	6	by	by	ADP
fueconorg-4397	3	7	university	university	PROPN
fueconorg-4397	3	8	of	of	ADP
fueconorg-4397	3	9	niš	niš	PROPN
fueconorg-4397	3	10	,	,	PUNCT
fueconorg-4397	3	11	serbia	serbia	PROPN
fueconorg-4397	3	12	|	|	ADV
fueconorg-4397	3	13	creative	creative	ADJ
fueconorg-4397	3	14	commons	common	NOUN
fueconorg-4397	3	15	licence	licence	NOUN
fueconorg-4397	3	16	:	:	PUNCT
fueconorg-4397	3	17	cc	cc	VERB
fueconorg-4397	3	18	by	by	ADP
fueconorg-4397	3	19	-	-	PUNCT
fueconorg-4397	3	20	nc	nc	PROPN
fueconorg-4397	3	21	-	-	PUNCT
fueconorg-4397	3	22	nd	nd	NOUN
fueconorg-4397	3	23	review	review	NOUN
fueconorg-4397	3	24	paper	paper	VERB
fueconorg-4397	3	25	the	the	DET
fueconorg-4397	3	26	role	role	NOUN
fueconorg-4397	3	27	of	of	ADP
fueconorg-4397	3	28	audit	audit	NOUN
fueconorg-4397	3	29	and	and	CCONJ
fueconorg-4397	3	30	credit	credit	NOUN
fueconorg-4397	3	31	rating	rating	NOUN
fueconorg-4397	3	32	agencies	agency	NOUN
fueconorg-4397	3	33	in	in	ADP
fueconorg-4397	3	34	the	the	DET
fueconorg-4397	3	35	assessment	assessment	NOUN
fueconorg-4397	3	36	of	of	ADP
fueconorg-4397	3	37	company	company	NOUN
fueconorg-4397	3	38	creditworthiness	creditworthiness	NOUN
fueconorg-4397	3	39	with	with	ADP
fueconorg-4397	3	40	special	special	ADJ
fueconorg-4397	3	41	focus	focus	NOUN
fueconorg-4397	3	42	on	on	ADP
fueconorg-4397	3	43	banks	bank	NOUN
fueconorg-4397	3	44			PROPN
fueconorg-4397	3	45	udc	udc	NOUN
fueconorg-4397	4	1	657.6:347.734	657.6:347.734	PROPN
fueconorg-4397	5	1	mirjana	mirjana	PROPN
fueconorg-4397	5	2	jemović	jemović	PROPN
fueconorg-4397	5	3	,	,	PUNCT
fueconorg-4397	5	4	milica	milica	PROPN
fueconorg-4397	5	5	đorđević	đorđević	PROPN
fueconorg-4397	5	6	,	,	PUNCT
fueconorg-4397	5	7	jelena	jelena	PROPN
fueconorg-4397	5	8	radojičić	radojičić	PROPN
fueconorg-4397	5	9	unversity	unversity	PROPN
fueconorg-4397	5	10	of	of	ADP
fueconorg-4397	5	11	niš	niš	ADP
fueconorg-4397	5	12	,	,	PUNCT
fueconorg-4397	5	13	faculty	faculty	NOUN
fueconorg-4397	5	14	of	of	ADP
fueconorg-4397	5	15	economics	economic	NOUN
fueconorg-4397	5	16	,	,	PUNCT
fueconorg-4397	5	17	niš	niš	NOUN
fueconorg-4397	5	18	,	,	PUNCT
fueconorg-4397	5	19	serbia	serbia	PROPN
fueconorg-4397	5	20	abstract	abstract	ADJ
fueconorg-4397	5	21	.	.	PUNCT
fueconorg-4397	6	1	audit	audit	NOUN
fueconorg-4397	6	2	and	and	CCONJ
fueconorg-4397	6	3	credit	credit	NOUN
fueconorg-4397	6	4	rating	rating	NOUN
fueconorg-4397	6	5	agencies	agency	NOUN
fueconorg-4397	6	6	have	have	VERB
fueconorg-4397	6	7	a	a	DET
fueconorg-4397	6	8	significant	significant	ADJ
fueconorg-4397	6	9	responsibility	responsibility	NOUN
fueconorg-4397	6	10	in	in	ADP
fueconorg-4397	6	11	assessing	assess	VERB
fueconorg-4397	6	12	company	company	NOUN
fueconorg-4397	6	13	creditworthiness	creditworthiness	NOUN
fueconorg-4397	6	14	and	and	CCONJ
fueconorg-4397	6	15	giving	give	VERB
fueconorg-4397	6	16	opinions	opinion	NOUN
fueconorg-4397	6	17	on	on	ADP
fueconorg-4397	6	18	the	the	DET
fueconorg-4397	6	19	client	client	NOUN
fueconorg-4397	6	20	’s	’s	PART
fueconorg-4397	6	21	ability	ability	NOUN
fueconorg-4397	6	22	to	to	PART
fueconorg-4397	6	23	continue	continue	VERB
fueconorg-4397	6	24	business	business	NOUN
fueconorg-4397	6	25	in	in	ADP
fueconorg-4397	6	26	the	the	DET
fueconorg-4397	6	27	future	future	NOUN
fueconorg-4397	6	28	,	,	PUNCT
fueconorg-4397	6	29	most	most	ADV
fueconorg-4397	6	30	often	often	ADV
fueconorg-4397	6	31	the	the	DET
fueconorg-4397	6	32	next	next	ADJ
fueconorg-4397	6	33	fiscal	fiscal	ADJ
fueconorg-4397	6	34	year	year	NOUN
fueconorg-4397	6	35	.	.	PUNCT
fueconorg-4397	7	1	responsibility	responsibility	NOUN
fueconorg-4397	7	2	is	be	AUX
fueconorg-4397	7	3	even	even	ADV
fueconorg-4397	7	4	greater	great	ADJ
fueconorg-4397	7	5	when	when	SCONJ
fueconorg-4397	7	6	it	it	PRON
fueconorg-4397	7	7	comes	come	VERB
fueconorg-4397	7	8	to	to	ADP
fueconorg-4397	7	9	banks	bank	NOUN
fueconorg-4397	7	10	and	and	CCONJ
fueconorg-4397	7	11	their	their	PRON
fueconorg-4397	7	12	creditworthiness	creditworthiness	NOUN
fueconorg-4397	7	13	.	.	PUNCT
fueconorg-4397	8	1	the	the	DET
fueconorg-4397	8	2	financial	financial	ADJ
fueconorg-4397	8	3	crisis	crisis	NOUN
fueconorg-4397	8	4	of	of	ADP
fueconorg-4397	8	5	2007	2007	NUM
fueconorg-4397	8	6	and	and	CCONJ
fueconorg-4397	8	7	the	the	DET
fueconorg-4397	8	8	bankruptcy	bankruptcy	NOUN
fueconorg-4397	8	9	of	of	ADP
fueconorg-4397	8	10	a	a	DET
fueconorg-4397	8	11	number	number	NOUN
fueconorg-4397	8	12	of	of	ADP
fueconorg-4397	8	13	banks	bank	NOUN
fueconorg-4397	8	14	and	and	CCONJ
fueconorg-4397	8	15	other	other	ADJ
fueconorg-4397	8	16	financial	financial	ADJ
fueconorg-4397	8	17	institutions	institution	NOUN
fueconorg-4397	8	18	imposed	impose	VERB
fueconorg-4397	8	19	a	a	DET
fueconorg-4397	8	20	need	need	NOUN
fueconorg-4397	8	21	to	to	PART
fueconorg-4397	8	22	seek	seek	VERB
fueconorg-4397	8	23	accountability	accountability	NOUN
fueconorg-4397	8	24	for	for	ADP
fueconorg-4397	8	25	the	the	DET
fueconorg-4397	8	26	“	"	PUNCT
fueconorg-4397	8	27	delayed	delay	VERB
fueconorg-4397	8	28	”	"	PUNCT
fueconorg-4397	8	29	reaction	reaction	NOUN
fueconorg-4397	8	30	of	of	ADP
fueconorg-4397	8	31	regulatory	regulatory	ADJ
fueconorg-4397	8	32	bodies	body	NOUN
fueconorg-4397	8	33	and	and	CCONJ
fueconorg-4397	8	34	significant	significant	ADJ
fueconorg-4397	8	35	fiscal	fiscal	ADJ
fueconorg-4397	8	36	consequences	consequence	NOUN
fueconorg-4397	8	37	of	of	ADP
fueconorg-4397	8	38	the	the	DET
fueconorg-4397	8	39	crisis	crisis	NOUN
fueconorg-4397	8	40	.	.	PUNCT
fueconorg-4397	9	1	the	the	DET
fueconorg-4397	9	2	aim	aim	NOUN
fueconorg-4397	9	3	of	of	ADP
fueconorg-4397	9	4	the	the	DET
fueconorg-4397	9	5	paper	paper	NOUN
fueconorg-4397	9	6	is	be	AUX
fueconorg-4397	9	7	to	to	PART
fueconorg-4397	9	8	evaluate	evaluate	VERB
fueconorg-4397	9	9	the	the	DET
fueconorg-4397	9	10	efficiency	efficiency	NOUN
fueconorg-4397	9	11	of	of	ADP
fueconorg-4397	9	12	credit	credit	NOUN
fueconorg-4397	9	13	rating	rating	NOUN
fueconorg-4397	9	14	agencies	agency	NOUN
fueconorg-4397	9	15	and	and	CCONJ
fueconorg-4397	9	16	external	external	ADJ
fueconorg-4397	9	17	audit	audit	NOUN
fueconorg-4397	9	18	in	in	ADP
fueconorg-4397	9	19	assessing	assess	VERB
fueconorg-4397	9	20	the	the	DET
fueconorg-4397	9	21	creditworthiness	creditworthiness	NOUN
fueconorg-4397	9	22	of	of	ADP
fueconorg-4397	9	23	companies	company	NOUN
fueconorg-4397	9	24	and	and	CCONJ
fueconorg-4397	9	25	banks	bank	NOUN
fueconorg-4397	9	26	,	,	PUNCT
fueconorg-4397	9	27	not	not	PART
fueconorg-4397	9	28	for	for	ADP
fueconorg-4397	9	29	the	the	DET
fueconorg-4397	9	30	purpose	purpose	NOUN
fueconorg-4397	9	31	of	of	ADP
fueconorg-4397	9	32	finding	find	VERB
fueconorg-4397	9	33	their	their	PRON
fueconorg-4397	9	34	individual	individual	ADJ
fueconorg-4397	9	35	responsibilities	responsibility	NOUN
fueconorg-4397	9	36	,	,	PUNCT
fueconorg-4397	9	37	but	but	CCONJ
fueconorg-4397	9	38	to	to	PART
fueconorg-4397	9	39	look	look	VERB
fueconorg-4397	9	40	at	at	ADP
fueconorg-4397	9	41	possible	possible	ADJ
fueconorg-4397	9	42	coordinated	coordinated	ADJ
fueconorg-4397	9	43	and	and	CCONJ
fueconorg-4397	9	44	joint	joint	ADJ
fueconorg-4397	9	45	actions	action	NOUN
fueconorg-4397	9	46	to	to	PART
fueconorg-4397	9	47	prevent	prevent	VERB
fueconorg-4397	9	48	future	future	ADJ
fueconorg-4397	9	49	crisis	crisis	NOUN
fueconorg-4397	9	50	events	event	NOUN
fueconorg-4397	9	51	.	.	PUNCT
fueconorg-4397	10	1	key	key	ADJ
fueconorg-4397	10	2	words	word	NOUN
fueconorg-4397	10	3	:	:	PUNCT
fueconorg-4397	10	4	credit	credit	NOUN
fueconorg-4397	10	5	rating	rating	NOUN
fueconorg-4397	10	6	agencies	agency	NOUN
fueconorg-4397	10	7	,	,	PUNCT
fueconorg-4397	10	8	external	external	ADJ
fueconorg-4397	10	9	audit	audit	NOUN
fueconorg-4397	10	10	,	,	PUNCT
fueconorg-4397	10	11	creditworthiness	creditworthiness	NOUN
fueconorg-4397	10	12	,	,	PUNCT
fueconorg-4397	10	13	financial	financial	ADJ
fueconorg-4397	10	14	crisis	crisis	NOUN
fueconorg-4397	10	15	jel	jel	PROPN
fueconorg-4397	10	16	classification	classification	PROPN
fueconorg-4397	10	17	:	:	PUNCT
fueconorg-4397	10	18	g21	g21	PROPN
fueconorg-4397	10	19	,	,	PUNCT
fueconorg-4397	10	20	g24	g24	NOUN
fueconorg-4397	10	21	,	,	PUNCT
fueconorg-4397	10	22	g28	g28	NOUN
fueconorg-4397	10	23	,	,	PUNCT
fueconorg-4397	10	24	m42	m42	PROPN
fueconorg-4397	10	25	,	,	PUNCT
fueconorg-4397	10	26	m48	m48	NOUN
fueconorg-4397	11	1	introduction	introduction	NOUN
fueconorg-4397	11	2	investors	investor	NOUN
fueconorg-4397	11	3	make	make	VERB
fueconorg-4397	11	4	investment	investment	NOUN
fueconorg-4397	11	5	decisions	decision	NOUN
fueconorg-4397	11	6	based	base	VERB
fueconorg-4397	11	7	on	on	ADP
fueconorg-4397	11	8	information	information	NOUN
fueconorg-4397	11	9	they	they	PRON
fueconorg-4397	11	10	have	have	VERB
fueconorg-4397	11	11	about	about	ADP
fueconorg-4397	11	12	company	company	NOUN
fueconorg-4397	11	13	creditworthiness	creditworthiness	NOUN
fueconorg-4397	11	14	.	.	PUNCT
fueconorg-4397	12	1	for	for	ADP
fueconorg-4397	12	2	these	these	DET
fueconorg-4397	12	3	reasons	reason	NOUN
fueconorg-4397	12	4	,	,	PUNCT
fueconorg-4397	12	5	companies	company	NOUN
fueconorg-4397	12	6	listed	list	VERB
fueconorg-4397	12	7	on	on	ADP
fueconorg-4397	12	8	the	the	DET
fueconorg-4397	12	9	stock	stock	NOUN
fueconorg-4397	12	10	market	market	NOUN
fueconorg-4397	12	11	are	be	AUX
fueconorg-4397	12	12	obliged	oblige	VERB
fueconorg-4397	12	13	to	to	PART
fueconorg-4397	12	14	report	report	VERB
fueconorg-4397	12	15	on	on	ADP
fueconorg-4397	12	16	their	their	PRON
fueconorg-4397	12	17	operations	operation	NOUN
fueconorg-4397	12	18	by	by	ADP
fueconorg-4397	12	19	publishing	publish	VERB
fueconorg-4397	12	20	their	their	PRON
fueconorg-4397	12	21	financial	financial	ADJ
fueconorg-4397	12	22	statements	statement	NOUN
fueconorg-4397	12	23	.	.	PUNCT
fueconorg-4397	13	1	in	in	ADP
fueconorg-4397	13	2	order	order	NOUN
fueconorg-4397	13	3	to	to	PART
fueconorg-4397	13	4	reduce	reduce	VERB
fueconorg-4397	13	5	information	information	NOUN
fueconorg-4397	13	6	asymmetry	asymmetry	NOUN
fueconorg-4397	13	7	between	between	ADP
fueconorg-4397	13	8	issuers	issuer	NOUN
fueconorg-4397	13	9	of	of	ADP
fueconorg-4397	13	10	securities	security	NOUN
fueconorg-4397	13	11	and	and	CCONJ
fueconorg-4397	13	12	investors	investor	NOUN
fueconorg-4397	13	13	,	,	PUNCT
fueconorg-4397	13	14	numerous	numerous	ADJ
fueconorg-4397	13	15	bodies	body	NOUN
fueconorg-4397	13	16	and	and	CCONJ
fueconorg-4397	13	17	agencies	agency	NOUN
fueconorg-4397	13	18	assess	assess	VERB
fueconorg-4397	13	19	company	company	NOUN
fueconorg-4397	13	20	creditworthiness	creditworthiness	NOUN
fueconorg-4397	13	21	.	.	PUNCT
fueconorg-4397	14	1	a	a	DET
fueconorg-4397	14	2	special	special	ADJ
fueconorg-4397	14	3	emphasis	emphasis	NOUN
fueconorg-4397	14	4	in	in	ADP
fueconorg-4397	14	5	this	this	DET
fueconorg-4397	14	6	paper	paper	NOUN
fueconorg-4397	14	7	is	be	AUX
fueconorg-4397	14	8	given	give	VERB
fueconorg-4397	14	9	to	to	ADP
fueconorg-4397	14	10	the	the	DET
fueconorg-4397	14	11	role	role	NOUN
fueconorg-4397	14	12	and	and	CCONJ
fueconorg-4397	14	13	importance	importance	NOUN
fueconorg-4397	14	14	of	of	ADP
fueconorg-4397	14	15	external	external	ADJ
fueconorg-4397	14	16	audit	audit	NOUN
fueconorg-4397	14	17	and	and	CCONJ
fueconorg-4397	14	18	credit	credit	NOUN
fueconorg-4397	14	19	rating	rating	NOUN
fueconorg-4397	14	20	agencies	agency	NOUN
fueconorg-4397	14	21	in	in	ADP
fueconorg-4397	14	22	assessing	assess	VERB
fueconorg-4397	14	23	possible	possible	ADJ
fueconorg-4397	14	24	company	company	NOUN
fueconorg-4397	14	25	bankruptcy	bankruptcy	NOUN
fueconorg-4397	14	26	.	.	PUNCT
fueconorg-4397	15	1	the	the	DET
fueconorg-4397	15	2	auditor	auditor	NOUN
fueconorg-4397	15	3	’s	’s	PART
fueconorg-4397	15	4	task	task	NOUN
fueconorg-4397	15	5	is	be	AUX
fueconorg-4397	15	6	,	,	PUNCT
fueconorg-4397	15	7	among	among	ADP
fueconorg-4397	15	8	other	other	ADJ
fueconorg-4397	15	9	things	thing	NOUN
fueconorg-4397	15	10	,	,	PUNCT
fueconorg-4397	15	11	to	to	PART
fueconorg-4397	15	12	assess	assess	VERB
fueconorg-4397	15	13	whether	whether	SCONJ
fueconorg-4397	15	14	there	there	PRON
fueconorg-4397	15	15	is	be	VERB
fueconorg-4397	15	16	a	a	DET
fueconorg-4397	15	17	realistic	realistic	ADJ
fueconorg-4397	15	18	prospect	prospect	NOUN
fueconorg-4397	15	19	that	that	SCONJ
fueconorg-4397	15	20	the	the	DET
fueconorg-4397	15	21	company	company	NOUN
fueconorg-4397	15	22	will	will	AUX
fueconorg-4397	15	23	continue	continue	VERB
fueconorg-4397	15	24	its	its	PRON
fueconorg-4397	15	25	business	business	NOUN
fueconorg-4397	15	26	in	in	ADP
fueconorg-4397	15	27	the	the	DET
fueconorg-4397	15	28	following	following	ADJ
fueconorg-4397	15	29	period	period	NOUN
fueconorg-4397	15	30	,	,	PUNCT
fueconorg-4397	15	31	at	at	ADP
fueconorg-4397	15	32	least	least	ADJ
fueconorg-4397	15	33	in	in	ADP
fueconorg-4397	15	34	the	the	DET
fueconorg-4397	15	35	received	receive	VERB
fueconorg-4397	15	36	september	september	PROPN
fueconorg-4397	15	37	10	10	NUM
fueconorg-4397	15	38	,	,	PUNCT
fueconorg-4397	15	39	2018	2018	NUM
fueconorg-4397	15	40	/	/	PUNCT
fueconorg-4397	15	41	revised	revise	VERB
fueconorg-4397	15	42	january	january	PROPN
fueconorg-4397	15	43	16	16	NUM
fueconorg-4397	15	44	,	,	PUNCT
fueconorg-4397	15	45	2019	2019	NUM
fueconorg-4397	15	46	/	/	PUNCT
fueconorg-4397	15	47	accepted	accept	VERB
fueconorg-4397	15	48	january	january	PROPN
fueconorg-4397	15	49	28	28	NUM
fueconorg-4397	15	50	,	,	PUNCT
fueconorg-4397	15	51	2019	2019	NUM
fueconorg-4397	15	52	corresponding	correspond	VERB
fueconorg-4397	15	53	author	author	NOUN
fueconorg-4397	15	54	:	:	PUNCT
fueconorg-4397	15	55	mirjana	mirjana	PROPN
fueconorg-4397	15	56	jemović	jemović	PROPN
fueconorg-4397	15	57	faculty	faculty	NOUN
fueconorg-4397	15	58	of	of	ADP
fueconorg-4397	15	59	economics	economic	NOUN
fueconorg-4397	15	60	niš	niš	PROPN
fueconorg-4397	15	61	,	,	PUNCT
fueconorg-4397	15	62	trg	trg	PROPN
fueconorg-4397	15	63	kralja	kralja	PROPN
fueconorg-4397	15	64	aleksandra	aleksandra	PROPN
fueconorg-4397	15	65	11	11	NUM
fueconorg-4397	15	66	,	,	PUNCT
fueconorg-4397	15	67	18000	18000	NUM
fueconorg-4397	15	68	niš	niš	NOUN
fueconorg-4397	15	69	,	,	PUNCT
fueconorg-4397	15	70	serbia	serbia	PROPN
fueconorg-4397	15	71	e	e	NOUN
fueconorg-4397	15	72	-	-	NOUN
fueconorg-4397	15	73	mail	mail	NOUN
fueconorg-4397	15	74	:	:	PUNCT
fueconorg-4397	16	1	mirjana.jemovic@eknfak.ni.ac.rs	mirjana.jemovic@eknfak.ni.ac.rs	NUM
fueconorg-4397	16	2	90	90	NUM
fueconorg-4397	16	3	m.	m.	NOUN
fueconorg-4397	16	4	jemović	jemović	PROPN
fueconorg-4397	16	5	,	,	PUNCT
fueconorg-4397	16	6	m.	m.	NOUN
fueconorg-4397	16	7	đorđević	đorđević	NOUN
fueconorg-4397	16	8	,	,	PUNCT
fueconorg-4397	16	9	j.	j.	PROPN
fueconorg-4397	16	10	radojiĉić	radojiĉić	VERB
fueconorg-4397	16	11	next	next	ADJ
fueconorg-4397	16	12	fiscal	fiscal	ADJ
fueconorg-4397	16	13	year	year	NOUN
fueconorg-4397	16	14	,	,	PUNCT
fueconorg-4397	16	15	and	and	CCONJ
fueconorg-4397	16	16	present	present	VERB
fueconorg-4397	16	17	the	the	DET
fueconorg-4397	16	18	so	so	ADV
fueconorg-4397	16	19	-	-	PUNCT
fueconorg-4397	16	20	called	call	VERB
fueconorg-4397	16	21	going	go	VERB
fueconorg-4397	16	22	concern	concern	NOUN
fueconorg-4397	16	23	opinion	opinion	NOUN
fueconorg-4397	16	24	(	(	PUNCT
fueconorg-4397	16	25	gco	gco	PROPN
fueconorg-4397	16	26	)	)	PUNCT
fueconorg-4397	16	27	.	.	PUNCT
fueconorg-4397	17	1	at	at	ADP
fueconorg-4397	17	2	the	the	DET
fueconorg-4397	17	3	same	same	ADJ
fueconorg-4397	17	4	time	time	NOUN
fueconorg-4397	17	5	,	,	PUNCT
fueconorg-4397	17	6	credit	credit	NOUN
fueconorg-4397	17	7	rating	rating	NOUN
fueconorg-4397	17	8	agencies	agency	NOUN
fueconorg-4397	17	9	give	give	VERB
fueconorg-4397	17	10	opinions	opinion	NOUN
fueconorg-4397	17	11	on	on	ADP
fueconorg-4397	17	12	the	the	DET
fueconorg-4397	17	13	company	company	NOUN
fueconorg-4397	17	14	ability	ability	NOUN
fueconorg-4397	17	15	to	to	PART
fueconorg-4397	17	16	settle	settle	VERB
fueconorg-4397	17	17	its	its	PRON
fueconorg-4397	17	18	liabilities	liability	NOUN
fueconorg-4397	17	19	to	to	ADP
fueconorg-4397	17	20	creditors	creditor	NOUN
fueconorg-4397	17	21	in	in	ADP
fueconorg-4397	17	22	a	a	DET
fueconorg-4397	17	23	timely	timely	ADJ
fueconorg-4397	17	24	and	and	CCONJ
fueconorg-4397	17	25	complete	complete	ADJ
fueconorg-4397	17	26	manner	manner	NOUN
fueconorg-4397	17	27	.	.	PUNCT
fueconorg-4397	18	1	the	the	DET
fueconorg-4397	18	2	financial	financial	ADJ
fueconorg-4397	18	3	crisis	crisis	NOUN
fueconorg-4397	18	4	of	of	ADP
fueconorg-4397	18	5	2008	2008	NUM
fueconorg-4397	18	6	raised	raise	VERB
fueconorg-4397	18	7	the	the	DET
fueconorg-4397	18	8	issue	issue	NOUN
fueconorg-4397	18	9	of	of	ADP
fueconorg-4397	18	10	the	the	DET
fueconorg-4397	18	11	responsibility	responsibility	NOUN
fueconorg-4397	18	12	of	of	ADP
fueconorg-4397	18	13	auditors	auditor	NOUN
fueconorg-4397	18	14	and	and	CCONJ
fueconorg-4397	18	15	credit	credit	NOUN
fueconorg-4397	18	16	rating	rating	NOUN
fueconorg-4397	18	17	agencies	agency	NOUN
fueconorg-4397	18	18	for	for	ADP
fueconorg-4397	18	19	initiating	initiate	VERB
fueconorg-4397	18	20	and	and	CCONJ
fueconorg-4397	18	21	spreading	spread	VERB
fueconorg-4397	18	22	the	the	DET
fueconorg-4397	18	23	crisis	crisis	NOUN
fueconorg-4397	18	24	by	by	ADP
fueconorg-4397	18	25	giving	give	VERB
fueconorg-4397	18	26	optimistic	optimistic	ADJ
fueconorg-4397	18	27	estimates	estimate	NOUN
fueconorg-4397	18	28	of	of	ADP
fueconorg-4397	18	29	company	company	NOUN
fueconorg-4397	18	30	creditworthiness	creditworthiness	NOUN
fueconorg-4397	18	31	immediately	immediately	ADV
fueconorg-4397	18	32	before	before	ADP
fueconorg-4397	18	33	their	their	PRON
fueconorg-4397	18	34	bankruptcy	bankruptcy	NOUN
fueconorg-4397	18	35	.	.	PUNCT
fueconorg-4397	19	1	in	in	ADP
fueconorg-4397	19	2	this	this	DET
fueconorg-4397	19	3	regard	regard	NOUN
fueconorg-4397	19	4	,	,	PUNCT
fueconorg-4397	19	5	the	the	DET
fueconorg-4397	19	6	paper	paper	NOUN
fueconorg-4397	19	7	aims	aim	VERB
fueconorg-4397	19	8	to	to	PART
fueconorg-4397	19	9	assess	assess	VERB
fueconorg-4397	19	10	the	the	DET
fueconorg-4397	19	11	role	role	NOUN
fueconorg-4397	19	12	of	of	ADP
fueconorg-4397	19	13	audit	audit	NOUN
fueconorg-4397	19	14	and	and	CCONJ
fueconorg-4397	19	15	credit	credit	NOUN
fueconorg-4397	19	16	rating	rating	NOUN
fueconorg-4397	19	17	agencies	agency	NOUN
fueconorg-4397	19	18	in	in	ADP
fueconorg-4397	19	19	assessing	assess	VERB
fueconorg-4397	19	20	company	company	NOUN
fueconorg-4397	19	21	creditworthiness	creditworthiness	NOUN
fueconorg-4397	19	22	,	,	PUNCT
fueconorg-4397	19	23	with	with	ADP
fueconorg-4397	19	24	special	special	ADJ
fueconorg-4397	19	25	focus	focus	NOUN
fueconorg-4397	19	26	on	on	ADP
fueconorg-4397	19	27	banks	bank	NOUN
fueconorg-4397	19	28	.	.	PUNCT
fueconorg-4397	20	1	the	the	DET
fueconorg-4397	20	2	structure	structure	NOUN
fueconorg-4397	20	3	of	of	ADP
fueconorg-4397	20	4	the	the	DET
fueconorg-4397	20	5	paper	paper	NOUN
fueconorg-4397	20	6	,	,	PUNCT
fueconorg-4397	20	7	in	in	ADP
fueconorg-4397	20	8	addition	addition	NOUN
fueconorg-4397	20	9	to	to	ADP
fueconorg-4397	20	10	introduction	introduction	NOUN
fueconorg-4397	20	11	and	and	CCONJ
fueconorg-4397	20	12	conclusion	conclusion	NOUN
fueconorg-4397	20	13	,	,	PUNCT
fueconorg-4397	20	14	consists	consist	VERB
fueconorg-4397	20	15	of	of	ADP
fueconorg-4397	20	16	four	four	NUM
fueconorg-4397	20	17	parts	part	NOUN
fueconorg-4397	20	18	.	.	PUNCT
fueconorg-4397	21	1	the	the	DET
fueconorg-4397	21	2	first	first	ADJ
fueconorg-4397	21	3	part	part	NOUN
fueconorg-4397	21	4	presents	present	VERB
fueconorg-4397	21	5	alternative	alternative	ADJ
fueconorg-4397	21	6	approaches	approach	NOUN
fueconorg-4397	21	7	to	to	ADP
fueconorg-4397	21	8	the	the	DET
fueconorg-4397	21	9	assessment	assessment	NOUN
fueconorg-4397	21	10	of	of	ADP
fueconorg-4397	21	11	company	company	NOUN
fueconorg-4397	21	12	and	and	CCONJ
fueconorg-4397	21	13	bank	bank	NOUN
fueconorg-4397	21	14	creditworthiness	creditworthiness	NOUN
fueconorg-4397	21	15	.	.	PUNCT
fueconorg-4397	22	1	the	the	DET
fueconorg-4397	22	2	second	second	ADJ
fueconorg-4397	22	3	and	and	CCONJ
fueconorg-4397	22	4	third	third	ADJ
fueconorg-4397	22	5	sections	section	NOUN
fueconorg-4397	22	6	consider	consider	VERB
fueconorg-4397	22	7	the	the	DET
fueconorg-4397	22	8	role	role	NOUN
fueconorg-4397	22	9	of	of	ADP
fueconorg-4397	22	10	audit	audit	NOUN
fueconorg-4397	22	11	and	and	CCONJ
fueconorg-4397	22	12	credit	credit	NOUN
fueconorg-4397	22	13	rating	rating	NOUN
fueconorg-4397	22	14	agencies	agency	NOUN
fueconorg-4397	22	15	in	in	ADP
fueconorg-4397	22	16	anticipating	anticipate	VERB
fueconorg-4397	22	17	bankruptcy	bankruptcy	NOUN
fueconorg-4397	22	18	of	of	ADP
fueconorg-4397	22	19	companies	company	NOUN
fueconorg-4397	22	20	and	and	CCONJ
fueconorg-4397	22	21	banks	bank	NOUN
fueconorg-4397	22	22	,	,	PUNCT
fueconorg-4397	22	23	while	while	SCONJ
fueconorg-4397	22	24	the	the	DET
fueconorg-4397	22	25	final	final	ADJ
fueconorg-4397	22	26	part	part	NOUN
fueconorg-4397	22	27	of	of	ADP
fueconorg-4397	22	28	the	the	DET
fueconorg-4397	22	29	paper	paper	NOUN
fueconorg-4397	22	30	analyzes	analyze	VERB
fueconorg-4397	22	31	the	the	DET
fueconorg-4397	22	32	impact	impact	NOUN
fueconorg-4397	22	33	of	of	ADP
fueconorg-4397	22	34	the	the	DET
fueconorg-4397	22	35	global	global	ADJ
fueconorg-4397	22	36	financial	financial	ADJ
fueconorg-4397	22	37	crisis	crisis	NOUN
fueconorg-4397	22	38	on	on	ADP
fueconorg-4397	22	39	the	the	DET
fueconorg-4397	22	40	redefining	redefine	VERB
fueconorg-4397	22	41	role	role	NOUN
fueconorg-4397	22	42	of	of	ADP
fueconorg-4397	22	43	credit	credit	NOUN
fueconorg-4397	22	44	rating	rating	NOUN
fueconorg-4397	22	45	agencies	agency	NOUN
fueconorg-4397	22	46	and	and	CCONJ
fueconorg-4397	22	47	audit	audit	NOUN
fueconorg-4397	22	48	in	in	ADP
fueconorg-4397	22	49	assessing	assess	VERB
fueconorg-4397	22	50	the	the	DET
fueconorg-4397	22	51	company	company	NOUN
fueconorg-4397	22	52	creditworthiness	creditworthiness	NOUN
fueconorg-4397	22	53	,	,	PUNCT
fueconorg-4397	22	54	with	with	ADP
fueconorg-4397	22	55	the	the	DET
fueconorg-4397	22	56	aim	aim	NOUN
fueconorg-4397	22	57	of	of	ADP
fueconorg-4397	22	58	their	their	PRON
fueconorg-4397	22	59	cooperation	cooperation	NOUN
fueconorg-4397	22	60	,	,	PUNCT
fueconorg-4397	22	61	rather	rather	ADV
fueconorg-4397	22	62	than	than	ADP
fueconorg-4397	22	63	isolated	isolated	ADJ
fueconorg-4397	22	64	activities	activity	NOUN
fueconorg-4397	22	65	in	in	ADP
fueconorg-4397	22	66	the	the	DET
fueconorg-4397	22	67	future	future	NOUN
fueconorg-4397	22	68	.	.	PUNCT
fueconorg-4397	23	1	1	1	X
fueconorg-4397	23	2	.	.	X
fueconorg-4397	23	3	approaches	approach	NOUN
fueconorg-4397	23	4	to	to	ADP
fueconorg-4397	23	5	the	the	DET
fueconorg-4397	23	6	assessment	assessment	NOUN
fueconorg-4397	23	7	of	of	ADP
fueconorg-4397	23	8	company	company	NOUN
fueconorg-4397	23	9	and	and	CCONJ
fueconorg-4397	23	10	bank	bank	NOUN
fueconorg-4397	23	11	creditworthiness	creditworthiness	NOUN
fueconorg-4397	23	12	assessing	assess	VERB
fueconorg-4397	23	13	creditworthiness	creditworthiness	NOUN
fueconorg-4397	23	14	of	of	ADP
fueconorg-4397	23	15	companies	company	NOUN
fueconorg-4397	23	16	in	in	ADP
fueconorg-4397	23	17	general	general	ADJ
fueconorg-4397	23	18	,	,	PUNCT
fueconorg-4397	23	19	and	and	CCONJ
fueconorg-4397	23	20	banks	bank	NOUN
fueconorg-4397	23	21	in	in	ADP
fueconorg-4397	23	22	particular	particular	ADJ
fueconorg-4397	23	23	,	,	PUNCT
fueconorg-4397	23	24	is	be	AUX
fueconorg-4397	23	25	a	a	DET
fueconorg-4397	23	26	very	very	ADV
fueconorg-4397	23	27	sensitive	sensitive	ADJ
fueconorg-4397	23	28	task	task	NOUN
fueconorg-4397	23	29	.	.	PUNCT
fueconorg-4397	24	1	basically	basically	ADV
fueconorg-4397	24	2	,	,	PUNCT
fueconorg-4397	24	3	it	it	PRON
fueconorg-4397	24	4	implies	imply	VERB
fueconorg-4397	24	5	assessing	assess	VERB
fueconorg-4397	24	6	the	the	DET
fueconorg-4397	24	7	ability	ability	NOUN
fueconorg-4397	24	8	of	of	ADP
fueconorg-4397	24	9	a	a	DET
fueconorg-4397	24	10	particular	particular	ADJ
fueconorg-4397	24	11	entity	entity	NOUN
fueconorg-4397	24	12	to	to	PART
fueconorg-4397	24	13	continuously	continuously	ADV
fueconorg-4397	24	14	perform	perform	VERB
fueconorg-4397	24	15	the	the	DET
fueconorg-4397	24	16	activities	activity	NOUN
fueconorg-4397	24	17	for	for	ADP
fueconorg-4397	24	18	which	which	PRON
fueconorg-4397	24	19	it	it	PRON
fueconorg-4397	24	20	was	be	AUX
fueconorg-4397	24	21	founded	found	VERB
fueconorg-4397	24	22	.	.	PUNCT
fueconorg-4397	25	1	as	as	ADP
fueconorg-4397	25	2	such	such	ADJ
fueconorg-4397	25	3	,	,	PUNCT
fueconorg-4397	25	4	it	it	PRON
fueconorg-4397	25	5	involves	involve	VERB
fueconorg-4397	25	6	an	an	DET
fueconorg-4397	25	7	analysis	analysis	NOUN
fueconorg-4397	25	8	of	of	ADP
fueconorg-4397	25	9	various	various	ADJ
fueconorg-4397	25	10	aspects	aspect	NOUN
fueconorg-4397	25	11	of	of	ADP
fueconorg-4397	25	12	company	company	NOUN
fueconorg-4397	25	13	operations	operation	NOUN
fueconorg-4397	25	14	,	,	PUNCT
fueconorg-4397	25	15	taking	take	VERB
fueconorg-4397	25	16	into	into	ADP
fueconorg-4397	25	17	account	account	NOUN
fueconorg-4397	25	18	its	its	PRON
fueconorg-4397	25	19	liquidity	liquidity	NOUN
fueconorg-4397	25	20	,	,	PUNCT
fueconorg-4397	25	21	efficiency	efficiency	NOUN
fueconorg-4397	25	22	,	,	PUNCT
fueconorg-4397	25	23	and	and	CCONJ
fueconorg-4397	25	24	solvency	solvency	NOUN
fueconorg-4397	25	25	.	.	PUNCT
fueconorg-4397	26	1	among	among	ADP
fueconorg-4397	26	2	them	they	PRON
fueconorg-4397	26	3	,	,	PUNCT
fueconorg-4397	26	4	the	the	DET
fueconorg-4397	26	5	most	most	ADV
fueconorg-4397	26	6	important	important	ADJ
fueconorg-4397	26	7	aspect	aspect	NOUN
fueconorg-4397	26	8	of	of	ADP
fueconorg-4397	26	9	the	the	DET
fueconorg-4397	26	10	analysis	analysis	NOUN
fueconorg-4397	26	11	when	when	SCONJ
fueconorg-4397	26	12	deciding	decide	VERB
fueconorg-4397	26	13	on	on	ADP
fueconorg-4397	26	14	the	the	DET
fueconorg-4397	26	15	continuity	continuity	NOUN
fueconorg-4397	26	16	of	of	ADP
fueconorg-4397	26	17	business	business	NOUN
fueconorg-4397	26	18	activities	activity	NOUN
fueconorg-4397	26	19	is	be	AUX
fueconorg-4397	26	20	the	the	DET
fueconorg-4397	26	21	assessment	assessment	NOUN
fueconorg-4397	26	22	of	of	ADP
fueconorg-4397	26	23	company	company	NOUN
fueconorg-4397	26	24	solvency	solvency	NOUN
fueconorg-4397	26	25	.	.	PUNCT
fueconorg-4397	27	1	solvency	solvency	NOUN
fueconorg-4397	27	2	is	be	AUX
fueconorg-4397	27	3	especially	especially	ADV
fueconorg-4397	27	4	important	important	ADJ
fueconorg-4397	27	5	with	with	ADP
fueconorg-4397	27	6	banks	bank	NOUN
fueconorg-4397	27	7	,	,	PUNCT
fueconorg-4397	27	8	given	give	VERB
fueconorg-4397	27	9	that	that	SCONJ
fueconorg-4397	27	10	these	these	PRON
fueconorg-4397	27	11	are	be	AUX
fueconorg-4397	27	12	institutions	institution	NOUN
fueconorg-4397	27	13	that	that	PRON
fueconorg-4397	27	14	finance	finance	VERB
fueconorg-4397	27	15	most	most	ADJ
fueconorg-4397	27	16	of	of	ADP
fueconorg-4397	27	17	their	their	PRON
fueconorg-4397	27	18	activities	activity	NOUN
fueconorg-4397	27	19	(	(	PUNCT
fueconorg-4397	27	20	80%-90	80%-90	NUM
fueconorg-4397	27	21	%	%	NOUN
fueconorg-4397	27	22	)	)	PUNCT
fueconorg-4397	27	23	using	use	VERB
fueconorg-4397	27	24	other	other	ADJ
fueconorg-4397	27	25	people	people	NOUN
fueconorg-4397	27	26	’s	’s	PART
fueconorg-4397	27	27	resources	resource	NOUN
fueconorg-4397	27	28	.	.	PUNCT
fueconorg-4397	28	1	in	in	ADP
fueconorg-4397	28	2	addition	addition	NOUN
fueconorg-4397	28	3	to	to	ADP
fueconorg-4397	28	4	being	be	AUX
fueconorg-4397	28	5	a	a	DET
fueconorg-4397	28	6	condition	condition	NOUN
fueconorg-4397	28	7	for	for	ADP
fueconorg-4397	28	8	bank	bank	NOUN
fueconorg-4397	28	9	establishment	establishment	NOUN
fueconorg-4397	28	10	,	,	PUNCT
fueconorg-4397	28	11	solvency	solvency	NOUN
fueconorg-4397	28	12	also	also	ADV
fueconorg-4397	28	13	represents	represent	VERB
fueconorg-4397	28	14	the	the	DET
fueconorg-4397	28	15	criterion	criterion	NOUN
fueconorg-4397	28	16	for	for	ADP
fueconorg-4397	28	17	intervention	intervention	NOUN
fueconorg-4397	28	18	in	in	ADP
fueconorg-4397	28	19	the	the	DET
fueconorg-4397	28	20	banking	banking	NOUN
fueconorg-4397	28	21	sector	sector	NOUN
fueconorg-4397	28	22	.	.	PUNCT
fueconorg-4397	29	1	as	as	SCONJ
fueconorg-4397	29	2	this	this	PRON
fueconorg-4397	29	3	involves	involve	VERB
fueconorg-4397	29	4	bank	bank	NOUN
fueconorg-4397	29	5	restructuring	restructuring	NOUN
fueconorg-4397	29	6	measures	measure	NOUN
fueconorg-4397	29	7	or	or	CCONJ
fueconorg-4397	29	8	its	its	PRON
fueconorg-4397	29	9	exit	exit	NOUN
fueconorg-4397	29	10	from	from	ADP
fueconorg-4397	29	11	the	the	DET
fueconorg-4397	29	12	market	market	NOUN
fueconorg-4397	29	13	through	through	ADP
fueconorg-4397	29	14	bankruptcy	bankruptcy	NOUN
fueconorg-4397	29	15	/	/	SYM
fueconorg-4397	29	16	liquidation	liquidation	NOUN
fueconorg-4397	29	17	procedure	procedure	NOUN
fueconorg-4397	29	18	,	,	PUNCT
fueconorg-4397	29	19	the	the	DET
fueconorg-4397	29	20	following	follow	VERB
fueconorg-4397	29	21	question	question	NOUN
fueconorg-4397	29	22	arises	arise	VERB
fueconorg-4397	29	23	:	:	PUNCT
fueconorg-4397	29	24	what	what	PRON
fueconorg-4397	29	25	are	be	AUX
fueconorg-4397	29	26	the	the	DET
fueconorg-4397	29	27	threshold	threshold	NOUN
fueconorg-4397	29	28	conditions	condition	NOUN
fueconorg-4397	29	29	,	,	PUNCT
fueconorg-4397	29	30	as	as	ADP
fueconorg-4397	29	31	the	the	DET
fueconorg-4397	29	32	basis	basis	NOUN
fueconorg-4397	29	33	for	for	ADP
fueconorg-4397	29	34	intervention	intervention	NOUN
fueconorg-4397	29	35	of	of	ADP
fueconorg-4397	29	36	the	the	DET
fueconorg-4397	29	37	relevant	relevant	ADJ
fueconorg-4397	29	38	regulatory	regulatory	ADJ
fueconorg-4397	29	39	body	body	NOUN
fueconorg-4397	29	40	?	?	PUNCT
fueconorg-4397	30	1	solvency	solvency	NOUN
fueconorg-4397	30	2	can	can	AUX
fueconorg-4397	30	3	be	be	AUX
fueconorg-4397	30	4	determined	determine	VERB
fueconorg-4397	30	5	in	in	ADP
fueconorg-4397	30	6	different	different	ADJ
fueconorg-4397	30	7	ways	way	NOUN
fueconorg-4397	30	8	.	.	PUNCT
fueconorg-4397	31	1	thus	thus	ADV
fueconorg-4397	31	2	,	,	PUNCT
fueconorg-4397	31	3	we	we	PRON
fueconorg-4397	31	4	distinguish	distinguish	VERB
fueconorg-4397	31	5	“	"	PUNCT
fueconorg-4397	31	6	liquidity	liquidity	NOUN
fueconorg-4397	31	7	test	test	NOUN
fueconorg-4397	31	8	”	"	PUNCT
fueconorg-4397	31	9	,	,	PUNCT
fueconorg-4397	31	10	based	base	VERB
fueconorg-4397	31	11	on	on	ADP
fueconorg-4397	31	12	the	the	DET
fueconorg-4397	31	13	cash	cash	NOUN
fueconorg-4397	31	14	flow	flow	NOUN
fueconorg-4397	31	15	test	test	NOUN
fueconorg-4397	31	16	,	,	PUNCT
fueconorg-4397	31	17	according	accord	VERB
fueconorg-4397	31	18	to	to	ADP
fueconorg-4397	31	19	which	which	PRON
fueconorg-4397	31	20	the	the	DET
fueconorg-4397	31	21	company	company	NOUN
fueconorg-4397	31	22	is	be	AUX
fueconorg-4397	31	23	insolvent	insolvent	ADJ
fueconorg-4397	31	24	in	in	ADP
fueconorg-4397	31	25	a	a	DET
fueconorg-4397	31	26	situation	situation	NOUN
fueconorg-4397	31	27	when	when	SCONJ
fueconorg-4397	31	28	it	it	PRON
fueconorg-4397	31	29	is	be	AUX
fueconorg-4397	31	30	unable	unable	ADJ
fueconorg-4397	31	31	to	to	PART
fueconorg-4397	31	32	settle	settle	VERB
fueconorg-4397	31	33	its	its	PRON
fueconorg-4397	31	34	due	due	ADJ
fueconorg-4397	31	35	liabilities	liability	NOUN
fueconorg-4397	31	36	(	(	PUNCT
fueconorg-4397	31	37	equity	equity	NOUN
fueconorg-4397	31	38	insolvency	insolvency	NOUN
fueconorg-4397	31	39	)	)	PUNCT
fueconorg-4397	31	40	,	,	PUNCT
fueconorg-4397	31	41	and	and	CCONJ
fueconorg-4397	31	42	balance	balance	NOUN
fueconorg-4397	31	43	sheet	sheet	NOUN
fueconorg-4397	31	44	insolvency	insolvency	NOUN
fueconorg-4397	31	45	,	,	PUNCT
fueconorg-4397	31	46	according	accord	VERB
fueconorg-4397	31	47	to	to	ADP
fueconorg-4397	31	48	which	which	PRON
fueconorg-4397	31	49	the	the	DET
fueconorg-4397	31	50	company	company	NOUN
fueconorg-4397	31	51	is	be	AUX
fueconorg-4397	31	52	insolvent	insolvent	ADJ
fueconorg-4397	31	53	when	when	SCONJ
fueconorg-4397	31	54	its	its	PRON
fueconorg-4397	31	55	liabilities	liability	NOUN
fueconorg-4397	31	56	exceed	exceed	VERB
fueconorg-4397	31	57	assets	asset	NOUN
fueconorg-4397	31	58	,	,	PUNCT
fueconorg-4397	31	59	i.e.	i.e.	X
fueconorg-4397	31	60	in	in	ADP
fueconorg-4397	31	61	case	case	NOUN
fueconorg-4397	31	62	of	of	ADP
fueconorg-4397	31	63	negative	negative	ADJ
fueconorg-4397	31	64	net	net	ADJ
fueconorg-4397	31	65	value	value	NOUN
fueconorg-4397	31	66	.	.	PUNCT
fueconorg-4397	32	1	the	the	DET
fueconorg-4397	32	2	first	first	ADJ
fueconorg-4397	32	3	test	test	NOUN
fueconorg-4397	32	4	rather	rather	ADV
fueconorg-4397	32	5	corresponds	correspond	VERB
fueconorg-4397	32	6	to	to	ADP
fueconorg-4397	32	7	what	what	PRON
fueconorg-4397	32	8	is	be	AUX
fueconorg-4397	32	9	commonly	commonly	ADV
fueconorg-4397	32	10	called	call	VERB
fueconorg-4397	32	11	“	"	PUNCT
fueconorg-4397	32	12	illiquidity	illiquidity	NOUN
fueconorg-4397	32	13	”	"	PUNCT
fueconorg-4397	32	14	and	and	CCONJ
fueconorg-4397	32	15	it	it	PRON
fueconorg-4397	32	16	is	be	AUX
fueconorg-4397	32	17	not	not	PART
fueconorg-4397	32	18	relevant	relevant	ADJ
fueconorg-4397	32	19	to	to	ADP
fueconorg-4397	32	20	banks	bank	NOUN
fueconorg-4397	32	21	since	since	SCONJ
fueconorg-4397	32	22	they	they	PRON
fueconorg-4397	32	23	can	can	AUX
fueconorg-4397	32	24	quickly	quickly	ADV
fueconorg-4397	32	25	overcome	overcome	VERB
fueconorg-4397	32	26	the	the	DET
fueconorg-4397	32	27	shortterm	shortterm	NOUN
fueconorg-4397	32	28	deficit	deficit	NOUN
fueconorg-4397	32	29	of	of	ADP
fueconorg-4397	32	30	funds	fund	NOUN
fueconorg-4397	32	31	,	,	PUNCT
fueconorg-4397	32	32	while	while	SCONJ
fueconorg-4397	32	33	the	the	DET
fueconorg-4397	32	34	second	second	ADJ
fueconorg-4397	32	35	test	test	NOUN
fueconorg-4397	32	36	entails	entail	VERB
fueconorg-4397	32	37	a	a	DET
fueconorg-4397	32	38	delayed	delay	VERB
fueconorg-4397	32	39	reaction	reaction	NOUN
fueconorg-4397	32	40	by	by	ADP
fueconorg-4397	32	41	the	the	DET
fueconorg-4397	32	42	regulatory	regulatory	ADJ
fueconorg-4397	32	43	authority	authority	NOUN
fueconorg-4397	32	44	and	and	CCONJ
fueconorg-4397	32	45	implies	imply	VERB
fueconorg-4397	32	46	the	the	DET
fueconorg-4397	32	47	initiation	initiation	NOUN
fueconorg-4397	32	48	of	of	ADP
fueconorg-4397	32	49	a	a	DET
fueconorg-4397	32	50	bankruptcy	bankruptcy	NOUN
fueconorg-4397	32	51	or	or	CCONJ
fueconorg-4397	32	52	liquidation	liquidation	NOUN
fueconorg-4397	32	53	procedure	procedure	NOUN
fueconorg-4397	32	54	.	.	PUNCT
fueconorg-4397	33	1	as	as	SCONJ
fueconorg-4397	33	2	the	the	DET
fueconorg-4397	33	3	supervisory	supervisory	ADJ
fueconorg-4397	33	4	authorities	authority	NOUN
fueconorg-4397	33	5	are	be	AUX
fueconorg-4397	33	6	in	in	ADP
fueconorg-4397	33	7	charge	charge	NOUN
fueconorg-4397	33	8	of	of	ADP
fueconorg-4397	33	9	controlling	control	VERB
fueconorg-4397	33	10	and	and	CCONJ
fueconorg-4397	33	11	monitoring	monitor	VERB
fueconorg-4397	33	12	bank	bank	NOUN
fueconorg-4397	33	13	operations	operation	NOUN
fueconorg-4397	33	14	,	,	PUNCT
fueconorg-4397	33	15	it	it	PRON
fueconorg-4397	33	16	is	be	AUX
fueconorg-4397	33	17	their	their	PRON
fueconorg-4397	33	18	duty	duty	NOUN
fueconorg-4397	33	19	,	,	PUNCT
fueconorg-4397	33	20	in	in	ADP
fueconorg-4397	33	21	a	a	DET
fueconorg-4397	33	22	situation	situation	NOUN
fueconorg-4397	33	23	when	when	SCONJ
fueconorg-4397	33	24	they	they	PRON
fueconorg-4397	33	25	see	see	VERB
fueconorg-4397	33	26	the	the	DET
fueconorg-4397	33	27	tendency	tendency	NOUN
fueconorg-4397	33	28	of	of	ADP
fueconorg-4397	33	29	bank	bank	NOUN
fueconorg-4397	33	30	capital	capital	NOUN
fueconorg-4397	33	31	reduction	reduction	NOUN
fueconorg-4397	33	32	,	,	PUNCT
fueconorg-4397	33	33	on	on	ADP
fueconorg-4397	33	34	the	the	DET
fueconorg-4397	33	35	one	one	NUM
fueconorg-4397	33	36	hand	hand	NOUN
fueconorg-4397	33	37	,	,	PUNCT
fueconorg-4397	33	38	and	and	CCONJ
fueconorg-4397	33	39	the	the	DET
fueconorg-4397	33	40	deterioration	deterioration	NOUN
fueconorg-4397	33	41	of	of	ADP
fueconorg-4397	33	42	the	the	DET
fueconorg-4397	33	43	quality	quality	NOUN
fueconorg-4397	33	44	of	of	ADP
fueconorg-4397	33	45	assets	asset	NOUN
fueconorg-4397	33	46	,	,	PUNCT
fueconorg-4397	33	47	on	on	ADP
fueconorg-4397	33	48	the	the	DET
fueconorg-4397	33	49	other	other	ADJ
fueconorg-4397	33	50	hand	hand	NOUN
fueconorg-4397	33	51	,	,	PUNCT
fueconorg-4397	33	52	to	to	PART
fueconorg-4397	33	53	propose	propose	VERB
fueconorg-4397	33	54	appropriate	appropriate	ADJ
fueconorg-4397	33	55	bank	bank	NOUN
fueconorg-4397	33	56	restructuring	restructure	VERB
fueconorg-4397	33	57	measures	measure	NOUN
fueconorg-4397	33	58	.	.	PUNCT
fueconorg-4397	34	1	therefore	therefore	ADV
fueconorg-4397	34	2	,	,	PUNCT
fueconorg-4397	34	3	the	the	DET
fueconorg-4397	34	4	bank	bank	NOUN
fueconorg-4397	34	5	is	be	AUX
fueconorg-4397	34	6	insolvent	insolvent	ADJ
fueconorg-4397	34	7	when	when	SCONJ
fueconorg-4397	34	8	the	the	DET
fueconorg-4397	34	9	supervisor	supervisor	NOUN
fueconorg-4397	34	10	says	say	VERB
fueconorg-4397	34	11	it	it	PRON
fueconorg-4397	34	12	is	be	AUX
fueconorg-4397	34	13	insolvent	insolvent	ADJ
fueconorg-4397	34	14	(	(	PUNCT
fueconorg-4397	34	15	hupkes	hupke	NOUN
fueconorg-4397	34	16	,	,	PUNCT
fueconorg-4397	34	17	2005	2005	NUM
fueconorg-4397	34	18	)	)	PUNCT
fueconorg-4397	34	19	.	.	PUNCT
fueconorg-4397	35	1	here	here	ADV
fueconorg-4397	35	2	we	we	PRON
fueconorg-4397	35	3	are	be	AUX
fueconorg-4397	35	4	talking	talk	VERB
fueconorg-4397	35	5	about	about	ADP
fueconorg-4397	35	6	the	the	DET
fueconorg-4397	35	7	so	so	ADV
fueconorg-4397	35	8	-	-	PUNCT
fueconorg-4397	35	9	called	call	VERB
fueconorg-4397	35	10	regulatory	regulatory	ADJ
fueconorg-4397	35	11	insolvency	insolvency	NOUN
fueconorg-4397	35	12	,	,	PUNCT
fueconorg-4397	35	13	which	which	PRON
fueconorg-4397	35	14	allows	allow	VERB
fueconorg-4397	35	15	the	the	DET
fueconorg-4397	35	16	intervention	intervention	NOUN
fueconorg-4397	35	17	of	of	ADP
fueconorg-4397	35	18	the	the	DET
fueconorg-4397	35	19	regulatory	regulatory	ADJ
fueconorg-4397	35	20	authority	authority	NOUN
fueconorg-4397	35	21	much	much	ADV
fueconorg-4397	35	22	before	before	SCONJ
fueconorg-4397	35	23	the	the	DET
fueconorg-4397	35	24	net	net	ADJ
fueconorg-4397	35	25	value	value	NOUN
fueconorg-4397	35	26	of	of	ADP
fueconorg-4397	35	27	the	the	DET
fueconorg-4397	35	28	bank	bank	NOUN
fueconorg-4397	35	29	’s	’s	PART
fueconorg-4397	35	30	assets	asset	NOUN
fueconorg-4397	35	31	reaches	reach	VERB
fueconorg-4397	35	32	a	a	DET
fueconorg-4397	35	33	negative	negative	ADJ
fueconorg-4397	35	34	value	value	NOUN
fueconorg-4397	35	35	(	(	PUNCT
fueconorg-4397	35	36	ĉihak	ĉihak	PROPN
fueconorg-4397	35	37	&	&	CCONJ
fueconorg-4397	35	38	nier	nier	PROPN
fueconorg-4397	35	39	,	,	PUNCT
fueconorg-4397	35	40	2012	2012	NUM
fueconorg-4397	35	41	)	)	PUNCT
fueconorg-4397	35	42	.	.	PUNCT
fueconorg-4397	36	1	previous	previous	ADJ
fueconorg-4397	36	2	arguments	argument	NOUN
fueconorg-4397	36	3	indicate	indicate	VERB
fueconorg-4397	36	4	that	that	SCONJ
fueconorg-4397	36	5	the	the	DET
fueconorg-4397	36	6	supervisor	supervisor	NOUN
fueconorg-4397	36	7	is	be	AUX
fueconorg-4397	36	8	responsible	responsible	ADJ
fueconorg-4397	36	9	for	for	ADP
fueconorg-4397	36	10	identifying	identify	VERB
fueconorg-4397	36	11	the	the	DET
fueconorg-4397	36	12	optimal	optimal	ADJ
fueconorg-4397	36	13	moment	moment	NOUN
fueconorg-4397	36	14	for	for	ADP
fueconorg-4397	36	15	bank	bank	NOUN
fueconorg-4397	36	16	intervention	intervention	NOUN
fueconorg-4397	36	17	.	.	PUNCT
fueconorg-4397	37	1	the	the	DET
fueconorg-4397	37	2	question	question	NOUN
fueconorg-4397	37	3	is	be	AUX
fueconorg-4397	37	4	what	what	PRON
fueconorg-4397	37	5	is	be	AUX
fueconorg-4397	37	6	the	the	DET
fueconorg-4397	37	7	point	point	NOUN
fueconorg-4397	37	8	,	,	PUNCT
fueconorg-4397	37	9	i.e.	i.e.	X
fueconorg-4397	37	10	threshold	threshold	NOUN
fueconorg-4397	37	11	to	to	ADP
fueconorg-4397	37	12	the	the	DET
fueconorg-4397	37	13	role	role	NOUN
fueconorg-4397	37	14	of	of	ADP
fueconorg-4397	37	15	audit	audit	NOUN
fueconorg-4397	37	16	and	and	CCONJ
fueconorg-4397	37	17	credit	credit	NOUN
fueconorg-4397	37	18	rating	rating	NOUN
fueconorg-4397	37	19	agencies	agency	NOUN
fueconorg-4397	37	20	in	in	ADP
fueconorg-4397	37	21	the	the	DET
fueconorg-4397	37	22	assesment	assesment	NOUN
fueconorg-4397	37	23	of	of	ADP
fueconorg-4397	37	24	company	company	NOUN
fueconorg-4397	37	25	creditworthiness	creditworthiness	PROPN
fueconorg-4397	37	26	...	...	PUNCT
fueconorg-4397	37	27	91	91	NUM
fueconorg-4397	37	28	be	be	AUX
fueconorg-4397	37	29	crossed	cross	VERB
fueconorg-4397	37	30	,	,	PUNCT
fueconorg-4397	37	31	which	which	PRON
fueconorg-4397	37	32	requires	require	VERB
fueconorg-4397	37	33	the	the	DET
fueconorg-4397	37	34	restructuring	restructuring	NOUN
fueconorg-4397	37	35	of	of	ADP
fueconorg-4397	37	36	the	the	DET
fueconorg-4397	37	37	institution	institution	NOUN
fueconorg-4397	37	38	?	?	PUNCT
fueconorg-4397	38	1	this	this	DET
fueconorg-4397	38	2	threshold	threshold	NOUN
fueconorg-4397	38	3	should	should	AUX
fueconorg-4397	38	4	be	be	AUX
fueconorg-4397	38	5	set	set	VERB
fueconorg-4397	38	6	so	so	SCONJ
fueconorg-4397	38	7	that	that	SCONJ
fueconorg-4397	38	8	the	the	DET
fueconorg-4397	38	9	position	position	NOUN
fueconorg-4397	38	10	of	of	ADP
fueconorg-4397	38	11	the	the	DET
fueconorg-4397	38	12	institution	institution	NOUN
fueconorg-4397	38	13	is	be	AUX
fueconorg-4397	38	14	significantly	significantly	ADV
fueconorg-4397	38	15	compromised	compromise	VERB
fueconorg-4397	38	16	,	,	PUNCT
fueconorg-4397	38	17	but	but	CCONJ
fueconorg-4397	38	18	that	that	SCONJ
fueconorg-4397	38	19	it	it	PRON
fueconorg-4397	38	20	is	be	AUX
fueconorg-4397	38	21	still	still	ADV
fueconorg-4397	38	22	solvent	solvent	ADJ
fueconorg-4397	38	23	,	,	PUNCT
fueconorg-4397	38	24	i.e.	i.e.	X
fueconorg-4397	38	25	that	that	SCONJ
fueconorg-4397	38	26	it	it	PRON
fueconorg-4397	38	27	has	have	VERB
fueconorg-4397	38	28	a	a	DET
fueconorg-4397	38	29	positive	positive	ADJ
fueconorg-4397	38	30	net	net	ADJ
fueconorg-4397	38	31	value	value	NOUN
fueconorg-4397	38	32	.	.	PUNCT
fueconorg-4397	39	1	this	this	PRON
fueconorg-4397	39	2	is	be	AUX
fueconorg-4397	39	3	extremely	extremely	ADV
fueconorg-4397	39	4	important	important	ADJ
fueconorg-4397	39	5	given	give	VERB
fueconorg-4397	39	6	that	that	SCONJ
fueconorg-4397	39	7	postponing	postpone	VERB
fueconorg-4397	39	8	bank	bank	NOUN
fueconorg-4397	39	9	restructuring	restructuring	NOUN
fueconorg-4397	39	10	may	may	AUX
fueconorg-4397	39	11	result	result	VERB
fueconorg-4397	39	12	in	in	ADP
fueconorg-4397	39	13	narrowing	narrow	VERB
fueconorg-4397	39	14	the	the	DET
fueconorg-4397	39	15	choice	choice	NOUN
fueconorg-4397	39	16	of	of	ADP
fueconorg-4397	39	17	effective	effective	ADJ
fueconorg-4397	39	18	options	option	NOUN
fueconorg-4397	39	19	for	for	ADP
fueconorg-4397	39	20	restructuring	restructure	VERB
fueconorg-4397	39	21	the	the	DET
fueconorg-4397	39	22	institution	institution	NOUN
fueconorg-4397	39	23	,	,	PUNCT
fueconorg-4397	39	24	which	which	PRON
fueconorg-4397	39	25	ultimately	ultimately	ADV
fueconorg-4397	39	26	increases	increase	VERB
fueconorg-4397	39	27	the	the	DET
fueconorg-4397	39	28	costs	cost	NOUN
fueconorg-4397	39	29	of	of	ADP
fueconorg-4397	39	30	this	this	DET
fueconorg-4397	39	31	process	process	NOUN
fueconorg-4397	39	32	.	.	PUNCT
fueconorg-4397	40	1	depending	depend	VERB
fueconorg-4397	40	2	on	on	ADP
fueconorg-4397	40	3	how	how	SCONJ
fueconorg-4397	40	4	the	the	DET
fueconorg-4397	40	5	intervention	intervention	NOUN
fueconorg-4397	40	6	“	"	PUNCT
fueconorg-4397	40	7	threshold	threshold	NOUN
fueconorg-4397	40	8	”	"	PUNCT
fueconorg-4397	40	9	is	be	AUX
fueconorg-4397	40	10	defined	define	VERB
fueconorg-4397	40	11	,	,	PUNCT
fueconorg-4397	40	12	we	we	PRON
fueconorg-4397	40	13	distinguish	distinguish	VERB
fueconorg-4397	40	14	a	a	DET
fueconorg-4397	40	15	hard	hard	ADJ
fueconorg-4397	40	16	and	and	CCONJ
fueconorg-4397	40	17	soft	soft	ADJ
fueconorg-4397	40	18	approach	approach	NOUN
fueconorg-4397	40	19	,	,	PUNCT
fueconorg-4397	40	20	the	the	DET
fueconorg-4397	40	21	first	first	ADJ
fueconorg-4397	40	22	being	be	AUX
fueconorg-4397	40	23	based	base	VERB
fueconorg-4397	40	24	on	on	ADP
fueconorg-4397	40	25	a	a	DET
fueconorg-4397	40	26	predefined	predefine	VERB
fueconorg-4397	40	27	rule	rule	NOUN
fueconorg-4397	40	28	for	for	ADP
fueconorg-4397	40	29	intervention	intervention	NOUN
fueconorg-4397	40	30	,	,	PUNCT
fueconorg-4397	40	31	and	and	CCONJ
fueconorg-4397	40	32	the	the	DET
fueconorg-4397	40	33	second	second	ADJ
fueconorg-4397	40	34	implying	imply	VERB
fueconorg-4397	40	35	a	a	DET
fueconorg-4397	40	36	greater	great	ADJ
fueconorg-4397	40	37	degree	degree	NOUN
fueconorg-4397	40	38	of	of	ADP
fueconorg-4397	40	39	discretion	discretion	NOUN
fueconorg-4397	40	40	.	.	PUNCT
fueconorg-4397	41	1	the	the	DET
fueconorg-4397	41	2	first	first	ADJ
fueconorg-4397	41	3	approach	approach	NOUN
fueconorg-4397	41	4	generally	generally	ADV
fueconorg-4397	41	5	involves	involve	VERB
fueconorg-4397	41	6	quantitative	quantitative	ADJ
fueconorg-4397	41	7	determination	determination	NOUN
fueconorg-4397	41	8	of	of	ADP
fueconorg-4397	41	9	the	the	DET
fueconorg-4397	41	10	intervention	intervention	NOUN
fueconorg-4397	41	11	threshold	threshold	NOUN
fueconorg-4397	41	12	.	.	PUNCT
fueconorg-4397	42	1	thus	thus	ADV
fueconorg-4397	42	2	,	,	PUNCT
fueconorg-4397	42	3	the	the	DET
fueconorg-4397	42	4	us	us	PROPN
fueconorg-4397	42	5	federal	federal	ADJ
fueconorg-4397	42	6	deposit	deposit	NOUN
fueconorg-4397	42	7	insurance	insurance	NOUN
fueconorg-4397	42	8	corporation	corporation	NOUN
fueconorg-4397	42	9	(	(	PUNCT
fueconorg-4397	42	10	fdic	fdic	ADJ
fueconorg-4397	42	11	)	)	PUNCT
fueconorg-4397	42	12	defines	define	VERB
fueconorg-4397	42	13	intervention	intervention	NOUN
fueconorg-4397	42	14	threshold	threshold	NOUN
fueconorg-4397	42	15	by	by	ADP
fueconorg-4397	42	16	determining	determine	VERB
fueconorg-4397	42	17	the	the	DET
fueconorg-4397	42	18	lower	low	ADJ
fueconorg-4397	42	19	limit	limit	NOUN
fueconorg-4397	42	20	of	of	ADP
fueconorg-4397	42	21	capital	capital	NOUN
fueconorg-4397	42	22	adequacy	adequacy	NOUN
fueconorg-4397	42	23	ratio	ratio	NOUN
fueconorg-4397	42	24	of	of	ADP
fueconorg-4397	42	25	2	2	NUM
fueconorg-4397	42	26	%	%	NOUN
fueconorg-4397	42	27	.	.	PUNCT
fueconorg-4397	43	1	the	the	DET
fueconorg-4397	43	2	second	second	ADJ
fueconorg-4397	43	3	approach	approach	NOUN
fueconorg-4397	43	4	,	,	PUNCT
fueconorg-4397	43	5	however	however	ADV
fueconorg-4397	43	6	,	,	PUNCT
fueconorg-4397	43	7	implies	imply	VERB
fueconorg-4397	43	8	a	a	DET
fueconorg-4397	43	9	qualitative	qualitative	ADJ
fueconorg-4397	43	10	determination	determination	NOUN
fueconorg-4397	43	11	of	of	ADP
fueconorg-4397	43	12	the	the	DET
fueconorg-4397	43	13	intervention	intervention	NOUN
fueconorg-4397	43	14	threshold	threshold	NOUN
fueconorg-4397	43	15	(	(	PUNCT
fueconorg-4397	43	16	e.g.	e.g.	ADV
fueconorg-4397	43	17	violation	violation	NOUN
fueconorg-4397	43	18	of	of	ADP
fueconorg-4397	43	19	laws	law	NOUN
fueconorg-4397	43	20	,	,	PUNCT
fueconorg-4397	43	21	failure	failure	NOUN
fueconorg-4397	43	22	to	to	PART
fueconorg-4397	43	23	comply	comply	VERB
fueconorg-4397	43	24	with	with	ADP
fueconorg-4397	43	25	prudential	prudential	ADJ
fueconorg-4397	43	26	or	or	CCONJ
fueconorg-4397	43	27	regulatory	regulatory	ADJ
fueconorg-4397	43	28	thresholds	threshold	NOUN
fueconorg-4397	43	29	,	,	PUNCT
fueconorg-4397	43	30	supervisory	supervisory	ADJ
fueconorg-4397	43	31	orders	order	NOUN
fueconorg-4397	43	32	,	,	PUNCT
fueconorg-4397	43	33	etc	etc	X
fueconorg-4397	43	34	.	.	X
fueconorg-4397	43	35	)	)	PUNCT
fueconorg-4397	43	36	,	,	PUNCT
fueconorg-4397	43	37	and	and	CCONJ
fueconorg-4397	43	38	is	be	AUX
fueconorg-4397	43	39	based	base	VERB
fueconorg-4397	43	40	on	on	ADP
fueconorg-4397	43	41	the	the	DET
fueconorg-4397	43	42	regulatory	regulatory	ADJ
fueconorg-4397	43	43	authority	authority	NOUN
fueconorg-4397	43	44	’s	’s	PART
fueconorg-4397	43	45	assessment	assessment	NOUN
fueconorg-4397	43	46	of	of	ADP
fueconorg-4397	43	47	the	the	DET
fueconorg-4397	43	48	bank	bank	NOUN
fueconorg-4397	43	49	’s	’s	PART
fueconorg-4397	43	50	ability	ability	NOUN
fueconorg-4397	43	51	to	to	PART
fueconorg-4397	43	52	further	far	ADV
fueconorg-4397	43	53	perform	perform	VERB
fueconorg-4397	43	54	the	the	DET
fueconorg-4397	43	55	activities	activity	NOUN
fueconorg-4397	43	56	for	for	ADP
fueconorg-4397	43	57	which	which	PRON
fueconorg-4397	43	58	it	it	PRON
fueconorg-4397	43	59	was	be	AUX
fueconorg-4397	43	60	licensed	license	VERB
fueconorg-4397	43	61	(	(	PUNCT
fueconorg-4397	43	62	ĉihak	ĉihak	PROPN
fueconorg-4397	43	63	&	&	CCONJ
fueconorg-4397	43	64	nier	nier	PROPN
fueconorg-4397	43	65	,	,	PUNCT
fueconorg-4397	43	66	2012	2012	NUM
fueconorg-4397	43	67	)	)	PUNCT
fueconorg-4397	43	68	.	.	PUNCT
fueconorg-4397	44	1	such	such	DET
fueconorg-4397	44	2	an	an	DET
fueconorg-4397	44	3	approach	approach	NOUN
fueconorg-4397	44	4	is	be	AUX
fueconorg-4397	44	5	applied	apply	VERB
fueconorg-4397	44	6	in	in	ADP
fueconorg-4397	44	7	the	the	DET
fueconorg-4397	44	8	uk	uk	PROPN
fueconorg-4397	44	9	.	.	PUNCT
fueconorg-4397	45	1	when	when	SCONJ
fueconorg-4397	45	2	choosing	choose	VERB
fueconorg-4397	45	3	an	an	DET
fueconorg-4397	45	4	appropriate	appropriate	ADJ
fueconorg-4397	45	5	approach	approach	NOUN
fueconorg-4397	45	6	,	,	PUNCT
fueconorg-4397	45	7	it	it	PRON
fueconorg-4397	45	8	should	should	AUX
fueconorg-4397	45	9	be	be	AUX
fueconorg-4397	45	10	kept	keep	VERB
fueconorg-4397	45	11	in	in	ADP
fueconorg-4397	45	12	mind	mind	NOUN
fueconorg-4397	45	13	that	that	SCONJ
fueconorg-4397	45	14	a	a	DET
fueconorg-4397	45	15	rule	rule	NOUN
fueconorg-4397	45	16	-	-	PUNCT
fueconorg-4397	45	17	based	base	VERB
fueconorg-4397	45	18	approach	approach	NOUN
fueconorg-4397	45	19	reduces	reduce	VERB
fueconorg-4397	45	20	the	the	DET
fueconorg-4397	45	21	possibility	possibility	NOUN
fueconorg-4397	45	22	of	of	ADP
fueconorg-4397	45	23	regulatory	regulatory	ADJ
fueconorg-4397	45	24	hesitation	hesitation	NOUN
fueconorg-4397	45	25	and	and	CCONJ
fueconorg-4397	45	26	increases	increase	VERB
fueconorg-4397	45	27	transparency	transparency	NOUN
fueconorg-4397	45	28	,	,	PUNCT
fueconorg-4397	45	29	while	while	SCONJ
fueconorg-4397	45	30	discretionary	discretionary	ADJ
fueconorg-4397	45	31	approach	approach	NOUN
fueconorg-4397	45	32	provides	provide	VERB
fueconorg-4397	45	33	an	an	DET
fueconorg-4397	45	34	opportunity	opportunity	NOUN
fueconorg-4397	45	35	to	to	PART
fueconorg-4397	45	36	see	see	VERB
fueconorg-4397	45	37	banking	banking	NOUN
fueconorg-4397	45	38	failures	failure	NOUN
fueconorg-4397	45	39	from	from	ADP
fueconorg-4397	45	40	a	a	DET
fueconorg-4397	45	41	broader	broad	ADJ
fueconorg-4397	45	42	perspective	perspective	NOUN
fueconorg-4397	45	43	and	and	CCONJ
fueconorg-4397	45	44	provides	provide	VERB
fueconorg-4397	45	45	a	a	DET
fueconorg-4397	45	46	more	more	ADV
fueconorg-4397	45	47	complete	complete	ADJ
fueconorg-4397	45	48	assessment	assessment	NOUN
fueconorg-4397	45	49	of	of	ADP
fueconorg-4397	45	50	the	the	DET
fueconorg-4397	45	51	institution	institution	NOUN
fueconorg-4397	45	52	’s	’s	PART
fueconorg-4397	45	53	situation	situation	NOUN
fueconorg-4397	45	54	.	.	PUNCT
fueconorg-4397	46	1	discretion	discretion	NOUN
fueconorg-4397	46	2	is	be	AUX
fueconorg-4397	46	3	particularly	particularly	ADV
fueconorg-4397	46	4	suitable	suitable	ADJ
fueconorg-4397	46	5	for	for	ADP
fueconorg-4397	46	6	quick	quick	ADJ
fueconorg-4397	46	7	action	action	NOUN
fueconorg-4397	46	8	in	in	ADP
fueconorg-4397	46	9	a	a	DET
fueconorg-4397	46	10	situation	situation	NOUN
fueconorg-4397	46	11	where	where	SCONJ
fueconorg-4397	46	12	the	the	DET
fueconorg-4397	46	13	financial	financial	ADJ
fueconorg-4397	46	14	institution	institution	NOUN
fueconorg-4397	46	15	’s	’s	PART
fueconorg-4397	46	16	state	state	NOUN
fueconorg-4397	46	17	of	of	ADP
fueconorg-4397	46	18	affairs	affair	NOUN
fueconorg-4397	46	19	is	be	AUX
fueconorg-4397	46	20	rapidly	rapidly	ADV
fueconorg-4397	46	21	deteriorating	deteriorate	VERB
fueconorg-4397	46	22	,	,	PUNCT
fueconorg-4397	46	23	for	for	ADP
fueconorg-4397	46	24	example	example	NOUN
fueconorg-4397	46	25	,	,	PUNCT
fueconorg-4397	46	26	for	for	ADP
fueconorg-4397	46	27	losing	lose	VERB
fueconorg-4397	46	28	access	access	NOUN
fueconorg-4397	46	29	to	to	ADP
fueconorg-4397	46	30	key	key	ADJ
fueconorg-4397	46	31	market	market	NOUN
fueconorg-4397	46	32	segments	segment	NOUN
fueconorg-4397	46	33	of	of	ADP
fueconorg-4397	46	34	the	the	DET
fueconorg-4397	46	35	source	source	NOUN
fueconorg-4397	46	36	of	of	ADP
fueconorg-4397	46	37	funds	fund	NOUN
fueconorg-4397	46	38	,	,	PUNCT
fueconorg-4397	46	39	which	which	PRON
fueconorg-4397	46	40	in	in	ADP
fueconorg-4397	46	41	quantitative	quantitative	ADJ
fueconorg-4397	46	42	thresholds	threshold	NOUN
fueconorg-4397	46	43	may	may	AUX
fueconorg-4397	46	44	not	not	PART
fueconorg-4397	46	45	be	be	AUX
fueconorg-4397	46	46	adequately	adequately	ADV
fueconorg-4397	46	47	valued	value	VERB
fueconorg-4397	46	48	.	.	PUNCT
fueconorg-4397	47	1	for	for	ADP
fueconorg-4397	47	2	these	these	DET
fueconorg-4397	47	3	reasons	reason	NOUN
fueconorg-4397	47	4	,	,	PUNCT
fueconorg-4397	47	5	these	these	DET
fueconorg-4397	47	6	approaches	approach	NOUN
fueconorg-4397	47	7	are	be	AUX
fueconorg-4397	47	8	often	often	ADV
fueconorg-4397	47	9	combined	combine	VERB
fueconorg-4397	47	10	.	.	PUNCT
fueconorg-4397	48	1	bank	bank	NOUN
fueconorg-4397	48	2	closure	closure	NOUN
fueconorg-4397	48	3	,	,	PUNCT
fueconorg-4397	48	4	although	although	SCONJ
fueconorg-4397	48	5	sometimes	sometimes	ADV
fueconorg-4397	48	6	the	the	DET
fueconorg-4397	48	7	only	only	ADJ
fueconorg-4397	48	8	solution	solution	NOUN
fueconorg-4397	48	9	,	,	PUNCT
fueconorg-4397	48	10	leaves	leave	VERB
fueconorg-4397	48	11	many	many	ADJ
fueconorg-4397	48	12	negative	negative	ADJ
fueconorg-4397	48	13	consequences	consequence	NOUN
fueconorg-4397	48	14	.	.	PUNCT
fueconorg-4397	49	1	specifically	specifically	ADV
fueconorg-4397	49	2	,	,	PUNCT
fueconorg-4397	49	3	the	the	DET
fueconorg-4397	49	4	reduced	reduced	ADJ
fueconorg-4397	49	5	supply	supply	NOUN
fueconorg-4397	49	6	of	of	ADP
fueconorg-4397	49	7	banking	banking	NOUN
fueconorg-4397	49	8	services	service	NOUN
fueconorg-4397	49	9	within	within	ADP
fueconorg-4397	49	10	a	a	DET
fueconorg-4397	49	11	national	national	ADJ
fueconorg-4397	49	12	economy	economy	NOUN
fueconorg-4397	49	13	ultimately	ultimately	ADV
fueconorg-4397	49	14	has	have	VERB
fueconorg-4397	49	15	a	a	DET
fueconorg-4397	49	16	negative	negative	ADJ
fueconorg-4397	49	17	impact	impact	NOUN
fueconorg-4397	49	18	on	on	ADP
fueconorg-4397	49	19	the	the	DET
fueconorg-4397	49	20	overall	overall	ADJ
fueconorg-4397	49	21	economic	economic	ADJ
fueconorg-4397	49	22	development	development	NOUN
fueconorg-4397	49	23	of	of	ADP
fueconorg-4397	49	24	the	the	DET
fueconorg-4397	49	25	country	country	NOUN
fueconorg-4397	49	26	.	.	PUNCT
fueconorg-4397	50	1	for	for	ADP
fueconorg-4397	50	2	these	these	DET
fueconorg-4397	50	3	reasons	reason	NOUN
fueconorg-4397	50	4	,	,	PUNCT
fueconorg-4397	50	5	the	the	DET
fueconorg-4397	50	6	competent	competent	ADJ
fueconorg-4397	50	7	regulatory	regulatory	ADJ
fueconorg-4397	50	8	authority	authority	NOUN
fueconorg-4397	50	9	should	should	AUX
fueconorg-4397	50	10	at	at	ADP
fueconorg-4397	50	11	any	any	DET
fueconorg-4397	50	12	time	time	NOUN
fueconorg-4397	50	13	assess	assess	VERB
fueconorg-4397	50	14	whether	whether	SCONJ
fueconorg-4397	50	15	a	a	DET
fueconorg-4397	50	16	better	well	ADJ
fueconorg-4397	50	17	solution	solution	NOUN
fueconorg-4397	50	18	is	be	AUX
fueconorg-4397	50	19	the	the	DET
fueconorg-4397	50	20	restructuring	restructuring	NOUN
fueconorg-4397	50	21	of	of	ADP
fueconorg-4397	50	22	a	a	DET
fueconorg-4397	50	23	financial	financial	ADJ
fueconorg-4397	50	24	institution	institution	NOUN
fueconorg-4397	50	25	in	in	ADP
fueconorg-4397	50	26	order	order	NOUN
fueconorg-4397	50	27	to	to	PART
fueconorg-4397	50	28	keep	keep	VERB
fueconorg-4397	50	29	it	it	PRON
fueconorg-4397	50	30	going	go	VERB
fueconorg-4397	50	31	(	(	PUNCT
fueconorg-4397	50	32	going	go	VERB
fueconorg-4397	50	33	concern	concern	NOUN
fueconorg-4397	50	34	)	)	PUNCT
fueconorg-4397	50	35	,	,	PUNCT
fueconorg-4397	50	36	or	or	CCONJ
fueconorg-4397	50	37	its	its	PRON
fueconorg-4397	50	38	closure	closure	NOUN
fueconorg-4397	50	39	through	through	ADP
fueconorg-4397	50	40	liquidation	liquidation	NOUN
fueconorg-4397	50	41	/	/	SYM
fueconorg-4397	50	42	bankruptcy	bankruptcy	NOUN
fueconorg-4397	50	43	(	(	PUNCT
fueconorg-4397	50	44	gone	go	VERB
fueconorg-4397	50	45	concern	concern	NOUN
fueconorg-4397	50	46	)	)	PUNCT
fueconorg-4397	50	47	.	.	PUNCT
fueconorg-4397	51	1	in	in	ADP
fueconorg-4397	51	2	giving	give	VERB
fueconorg-4397	51	3	such	such	ADJ
fueconorg-4397	51	4	assessments	assessment	NOUN
fueconorg-4397	51	5	,	,	PUNCT
fueconorg-4397	51	6	external	external	ADJ
fueconorg-4397	51	7	audit	audit	NOUN
fueconorg-4397	51	8	and	and	CCONJ
fueconorg-4397	51	9	credit	credit	NOUN
fueconorg-4397	51	10	rating	rating	NOUN
fueconorg-4397	51	11	agencies	agency	NOUN
fueconorg-4397	51	12	play	play	VERB
fueconorg-4397	51	13	an	an	DET
fueconorg-4397	51	14	important	important	ADJ
fueconorg-4397	51	15	role	role	NOUN
fueconorg-4397	51	16	,	,	PUNCT
fueconorg-4397	51	17	which	which	PRON
fueconorg-4397	51	18	will	will	AUX
fueconorg-4397	51	19	be	be	AUX
fueconorg-4397	51	20	discussed	discuss	VERB
fueconorg-4397	51	21	below	below	ADV
fueconorg-4397	51	22	.	.	PUNCT
fueconorg-4397	52	1	2	2	X
fueconorg-4397	52	2	.	.	X
fueconorg-4397	52	3	the	the	DET
fueconorg-4397	52	4	role	role	NOUN
fueconorg-4397	52	5	of	of	ADP
fueconorg-4397	52	6	audit	audit	NOUN
fueconorg-4397	52	7	in	in	ADP
fueconorg-4397	52	8	predicting	predict	VERB
fueconorg-4397	52	9	company	company	NOUN
fueconorg-4397	52	10	bankruptcy	bankruptcy	NOUN
fueconorg-4397	52	11	financial	financial	ADJ
fueconorg-4397	52	12	statements	statement	NOUN
fueconorg-4397	52	13	that	that	PRON
fueconorg-4397	52	14	show	show	VERB
fueconorg-4397	52	15	the	the	DET
fueconorg-4397	52	16	financial	financial	ADJ
fueconorg-4397	52	17	and	and	CCONJ
fueconorg-4397	52	18	income	income	NOUN
fueconorg-4397	52	19	position	position	NOUN
fueconorg-4397	52	20	of	of	ADP
fueconorg-4397	52	21	the	the	DET
fueconorg-4397	52	22	company	company	NOUN
fueconorg-4397	52	23	are	be	AUX
fueconorg-4397	52	24	at	at	ADP
fueconorg-4397	52	25	the	the	DET
fueconorg-4397	52	26	same	same	ADJ
fueconorg-4397	52	27	time	time	NOUN
fueconorg-4397	52	28	one	one	NUM
fueconorg-4397	52	29	of	of	ADP
fueconorg-4397	52	30	the	the	DET
fueconorg-4397	52	31	ways	way	NOUN
fueconorg-4397	52	32	of	of	ADP
fueconorg-4397	52	33	expressing	express	VERB
fueconorg-4397	52	34	the	the	DET
fueconorg-4397	52	35	management	management	NOUN
fueconorg-4397	52	36	responsibility	responsibility	NOUN
fueconorg-4397	52	37	(	(	PUNCT
fueconorg-4397	52	38	farhana	farhana	PROPN
fueconorg-4397	52	39	,	,	PUNCT
fueconorg-4397	52	40	et	et	PROPN
fueconorg-4397	52	41	al	al	PROPN
fueconorg-4397	52	42	.	.	PROPN
fueconorg-4397	52	43	,	,	PUNCT
fueconorg-4397	52	44	2017	2017	NUM
fueconorg-4397	52	45	,	,	PUNCT
fueconorg-4397	52	46	p.33	p.33	PROPN
fueconorg-4397	52	47	)	)	PUNCT
fueconorg-4397	52	48	.	.	PUNCT
fueconorg-4397	53	1	with	with	ADP
fueconorg-4397	53	2	this	this	PRON
fueconorg-4397	53	3	in	in	ADP
fueconorg-4397	53	4	mind	mind	NOUN
fueconorg-4397	53	5	,	,	PUNCT
fueconorg-4397	53	6	the	the	DET
fueconorg-4397	53	7	use	use	NOUN
fueconorg-4397	53	8	of	of	ADP
fueconorg-4397	53	9	creative	creative	ADJ
fueconorg-4397	53	10	accounting	accounting	NOUN
fueconorg-4397	53	11	techniques	technique	NOUN
fueconorg-4397	53	12	to	to	PART
fueconorg-4397	53	13	project	project	VERB
fueconorg-4397	53	14	a	a	DET
fueconorg-4397	53	15	good	good	ADJ
fueconorg-4397	53	16	company	company	NOUN
fueconorg-4397	53	17	image	image	NOUN
fueconorg-4397	53	18	,	,	PUNCT
fueconorg-4397	53	19	all	all	ADV
fueconorg-4397	53	20	with	with	ADP
fueconorg-4397	53	21	the	the	DET
fueconorg-4397	53	22	aim	aim	NOUN
fueconorg-4397	53	23	of	of	ADP
fueconorg-4397	53	24	attracting	attract	VERB
fueconorg-4397	53	25	new	new	ADJ
fueconorg-4397	53	26	investment	investment	NOUN
fueconorg-4397	53	27	,	,	PUNCT
fueconorg-4397	53	28	is	be	AUX
fueconorg-4397	53	29	not	not	PART
fueconorg-4397	53	30	a	a	DET
fueconorg-4397	53	31	novelty	novelty	NOUN
fueconorg-4397	53	32	in	in	ADP
fueconorg-4397	53	33	accounting	accounting	NOUN
fueconorg-4397	53	34	practice	practice	NOUN
fueconorg-4397	53	35	.	.	PUNCT
fueconorg-4397	54	1	therefore	therefore	ADV
fueconorg-4397	54	2	,	,	PUNCT
fueconorg-4397	54	3	audit	audit	NOUN
fueconorg-4397	54	4	of	of	ADP
fueconorg-4397	54	5	financial	financial	ADJ
fueconorg-4397	54	6	statements	statement	NOUN
fueconorg-4397	54	7	,	,	PUNCT
fueconorg-4397	54	8	aimed	aim	VERB
fueconorg-4397	54	9	at	at	ADP
fueconorg-4397	54	10	assessing	assess	VERB
fueconorg-4397	54	11	whether	whether	SCONJ
fueconorg-4397	54	12	financial	financial	ADJ
fueconorg-4397	54	13	statements	statement	NOUN
fueconorg-4397	54	14	are	be	AUX
fueconorg-4397	54	15	,	,	PUNCT
fueconorg-4397	54	16	in	in	ADP
fueconorg-4397	54	17	all	all	DET
fueconorg-4397	54	18	essential	essential	ADJ
fueconorg-4397	54	19	matters	matter	NOUN
fueconorg-4397	54	20	,	,	PUNCT
fueconorg-4397	54	21	drawn	draw	VERB
fueconorg-4397	54	22	up	up	ADP
fueconorg-4397	54	23	in	in	ADP
fueconorg-4397	54	24	accordance	accordance	NOUN
fueconorg-4397	54	25	with	with	ADP
fueconorg-4397	54	26	the	the	DET
fueconorg-4397	54	27	identified	identify	VERB
fueconorg-4397	54	28	financial	financial	ADJ
fueconorg-4397	54	29	reporting	reporting	NOUN
fueconorg-4397	54	30	framework	framework	NOUN
fueconorg-4397	54	31	,	,	PUNCT
fueconorg-4397	54	32	is	be	AUX
fueconorg-4397	54	33	of	of	ADP
fueconorg-4397	54	34	particular	particular	ADJ
fueconorg-4397	54	35	importance	importance	NOUN
fueconorg-4397	54	36	,	,	PUNCT
fueconorg-4397	54	37	as	as	SCONJ
fueconorg-4397	54	38	it	it	PRON
fueconorg-4397	54	39	affects	affect	VERB
fueconorg-4397	54	40	the	the	DET
fueconorg-4397	54	41	decision	decision	NOUN
fueconorg-4397	54	42	on	on	ADP
fueconorg-4397	54	43	whether	whether	SCONJ
fueconorg-4397	54	44	to	to	PART
fueconorg-4397	54	45	rely	rely	VERB
fueconorg-4397	54	46	on	on	ADP
fueconorg-4397	54	47	them	they	PRON
fueconorg-4397	54	48	in	in	ADP
fueconorg-4397	54	49	the	the	DET
fueconorg-4397	54	50	analysis	analysis	NOUN
fueconorg-4397	54	51	.	.	PUNCT
fueconorg-4397	55	1	by	by	ADP
fueconorg-4397	55	2	reducing	reduce	VERB
fueconorg-4397	55	3	the	the	DET
fueconorg-4397	55	4	information	information	NOUN
fueconorg-4397	55	5	asymmetry	asymmetry	NOUN
fueconorg-4397	55	6	between	between	ADP
fueconorg-4397	55	7	agents	agent	NOUN
fueconorg-4397	55	8	that	that	PRON
fueconorg-4397	55	9	supply	supply	VERB
fueconorg-4397	55	10	and	and	CCONJ
fueconorg-4397	55	11	demand	demand	NOUN
fueconorg-4397	55	12	for	for	ADP
fueconorg-4397	55	13	capital	capital	NOUN
fueconorg-4397	55	14	,	,	PUNCT
fueconorg-4397	55	15	audit	audit	NOUN
fueconorg-4397	55	16	improves	improve	VERB
fueconorg-4397	55	17	investors	investor	NOUN
fueconorg-4397	55	18	’	'	PUNCT
fueconorg-4397	55	19	awareness	awareness	NOUN
fueconorg-4397	55	20	about	about	ADP
fueconorg-4397	55	21	the	the	DET
fueconorg-4397	55	22	risk	risk	NOUN
fueconorg-4397	55	23	of	of	ADP
fueconorg-4397	55	24	investing	invest	VERB
fueconorg-4397	55	25	in	in	ADP
fueconorg-4397	55	26	a	a	DET
fueconorg-4397	55	27	specific	specific	ADJ
fueconorg-4397	55	28	company	company	NOUN
fueconorg-4397	55	29	(	(	PUNCT
fueconorg-4397	55	30	kondić	kondić	PROPN
fueconorg-4397	55	31	&	&	CCONJ
fueconorg-4397	55	32	poljašljević	poljašljević	NOUN
fueconorg-4397	55	33	,	,	PUNCT
fueconorg-4397	55	34	2015	2015	NUM
fueconorg-4397	55	35	)	)	PUNCT
fueconorg-4397	55	36	,	,	PUNCT
fueconorg-4397	55	37	and	and	CCONJ
fueconorg-4397	55	38	it	it	PRON
fueconorg-4397	55	39	is	be	AUX
fueconorg-4397	55	40	not	not	PART
fueconorg-4397	55	41	uncommon	uncommon	ADJ
fueconorg-4397	55	42	to	to	PART
fueconorg-4397	55	43	hear	hear	VERB
fueconorg-4397	55	44	that	that	SCONJ
fueconorg-4397	55	45	auditors	auditor	NOUN
fueconorg-4397	55	46	stand	stand	VERB
fueconorg-4397	55	47	for	for	ADP
fueconorg-4397	55	48	significant	significant	ADJ
fueconorg-4397	55	49	truth	truth	NOUN
fueconorg-4397	55	50	creators	creator	NOUN
fueconorg-4397	55	51	whose	whose	DET
fueconorg-4397	55	52	objective	objective	ADJ
fueconorg-4397	55	53	communication	communication	NOUN
fueconorg-4397	55	54	of	of	ADP
fueconorg-4397	55	55	the	the	DET
fueconorg-4397	55	56	company	company	NOUN
fueconorg-4397	55	57	situation	situation	NOUN
fueconorg-4397	55	58	enables	enable	VERB
fueconorg-4397	55	59	the	the	DET
fueconorg-4397	55	60	making	making	NOUN
fueconorg-4397	55	61	of	of	ADP
fueconorg-4397	55	62	rational	rational	ADJ
fueconorg-4397	55	63	investment	investment	NOUN
fueconorg-4397	55	64	decisions	decision	NOUN
fueconorg-4397	55	65	(	(	PUNCT
fueconorg-4397	55	66	sikka	sikka	NOUN
fueconorg-4397	55	67	,	,	PUNCT
fueconorg-4397	55	68	2009	2009	NUM
fueconorg-4397	55	69	)	)	PUNCT
fueconorg-4397	55	70	.	.	PUNCT
fueconorg-4397	56	1	92	92	NUM
fueconorg-4397	56	2	m.	m.	NOUN
fueconorg-4397	56	3	jemović	jemović	PROPN
fueconorg-4397	56	4	,	,	PUNCT
fueconorg-4397	56	5	m.	m.	NOUN
fueconorg-4397	56	6	đorđević	đorđević	NOUN
fueconorg-4397	56	7	,	,	PUNCT
fueconorg-4397	56	8	j.	j.	PROPN
fueconorg-4397	56	9	radojiĉić	radojiĉić	VERB
fueconorg-4397	56	10	certainly	certainly	ADV
fueconorg-4397	56	11	,	,	PUNCT
fueconorg-4397	56	12	audit	audit	NOUN
fueconorg-4397	56	13	contribution	contribution	NOUN
fueconorg-4397	56	14	to	to	ADP
fueconorg-4397	56	15	the	the	DET
fueconorg-4397	56	16	successful	successful	ADJ
fueconorg-4397	56	17	capital	capital	NOUN
fueconorg-4397	56	18	market	market	NOUN
fueconorg-4397	56	19	is	be	AUX
fueconorg-4397	56	20	conditioned	condition	VERB
fueconorg-4397	56	21	by	by	ADP
fueconorg-4397	56	22	the	the	DET
fueconorg-4397	56	23	adequacy	adequacy	NOUN
fueconorg-4397	56	24	of	of	ADP
fueconorg-4397	56	25	the	the	DET
fueconorg-4397	56	26	audit	audit	NOUN
fueconorg-4397	56	27	process	process	NOUN
fueconorg-4397	56	28	itself	itself	PRON
fueconorg-4397	56	29	(	(	PUNCT
fueconorg-4397	56	30	george	george	NOUN
fueconorg-4397	56	31	-	-	PUNCT
fueconorg-4397	56	32	silviu	silviu	PROPN
fueconorg-4397	56	33	,	,	PUNCT
fueconorg-4397	56	34	melinda	melinda	PROPN
fueconorg-4397	56	35	-	-	PUNCT
fueconorg-4397	56	36	timea	timea	VERB
fueconorg-4397	56	37	,	,	PUNCT
fueconorg-4397	56	38	2015	2015	NUM
fueconorg-4397	56	39	)	)	PUNCT
fueconorg-4397	56	40	.	.	PUNCT
fueconorg-4397	57	1	in	in	ADP
fueconorg-4397	57	2	addition	addition	NOUN
fueconorg-4397	57	3	to	to	ADP
fueconorg-4397	57	4	a	a	DET
fueconorg-4397	57	5	detailed	detailed	ADJ
fueconorg-4397	57	6	and	and	CCONJ
fueconorg-4397	57	7	independent	independent	ADJ
fueconorg-4397	57	8	review	review	NOUN
fueconorg-4397	57	9	of	of	ADP
fueconorg-4397	57	10	financial	financial	ADJ
fueconorg-4397	57	11	statements	statement	NOUN
fueconorg-4397	57	12	,	,	PUNCT
fueconorg-4397	57	13	one	one	NUM
fueconorg-4397	57	14	of	of	ADP
fueconorg-4397	57	15	the	the	DET
fueconorg-4397	57	16	most	most	ADV
fueconorg-4397	57	17	relevant	relevant	ADJ
fueconorg-4397	57	18	judgments	judgment	NOUN
fueconorg-4397	57	19	of	of	ADP
fueconorg-4397	57	20	auditors	auditor	NOUN
fueconorg-4397	57	21	that	that	PRON
fueconorg-4397	57	22	can	can	AUX
fueconorg-4397	57	23	influence	influence	VERB
fueconorg-4397	57	24	the	the	DET
fueconorg-4397	57	25	capital	capital	NOUN
fueconorg-4397	57	26	market	market	NOUN
fueconorg-4397	57	27	(	(	PUNCT
fueconorg-4397	57	28	blay	blay	NOUN
fueconorg-4397	57	29	,	,	PUNCT
fueconorg-4397	57	30	et	et	PROPN
fueconorg-4397	57	31	al	al	PROPN
fueconorg-4397	57	32	.	.	PROPN
fueconorg-4397	57	33	,	,	PUNCT
fueconorg-4397	57	34	2011	2011	NUM
fueconorg-4397	57	35	)	)	PUNCT
fueconorg-4397	57	36	is	be	AUX
fueconorg-4397	57	37	auditor	auditor	NOUN
fueconorg-4397	57	38	’s	’s	PART
fueconorg-4397	57	39	assessment	assessment	NOUN
fueconorg-4397	57	40	and	and	CCONJ
fueconorg-4397	57	41	expression	expression	NOUN
fueconorg-4397	57	42	of	of	ADP
fueconorg-4397	57	43	an	an	DET
fueconorg-4397	57	44	opinion	opinion	NOUN
fueconorg-4397	57	45	on	on	ADP
fueconorg-4397	57	46	the	the	DET
fueconorg-4397	57	47	client	client	NOUN
fueconorg-4397	57	48	’s	’s	PART
fueconorg-4397	57	49	ability	ability	NOUN
fueconorg-4397	57	50	to	to	PART
fueconorg-4397	57	51	continue	continue	VERB
fueconorg-4397	57	52	their	their	PRON
fueconorg-4397	57	53	business	business	NOUN
fueconorg-4397	57	54	in	in	ADP
fueconorg-4397	57	55	the	the	DET
fueconorg-4397	57	56	foreseeable	foreseeable	ADJ
fueconorg-4397	57	57	future	future	NOUN
fueconorg-4397	57	58	(	(	PUNCT
fueconorg-4397	57	59	in	in	ADP
fueconorg-4397	57	60	practice	practice	NOUN
fueconorg-4397	57	61	defined	define	VERB
fueconorg-4397	57	62	as	as	ADP
fueconorg-4397	57	63	the	the	DET
fueconorg-4397	57	64	next	next	ADJ
fueconorg-4397	57	65	fiscal	fiscal	ADJ
fueconorg-4397	57	66	year	year	NOUN
fueconorg-4397	57	67	)	)	PUNCT
fueconorg-4397	57	68	.	.	PUNCT
fueconorg-4397	58	1	first	first	ADV
fueconorg-4397	58	2	,	,	PUNCT
fueconorg-4397	58	3	auditors	auditor	NOUN
fueconorg-4397	58	4	need	need	VERB
fueconorg-4397	58	5	to	to	PART
fueconorg-4397	58	6	evaluate	evaluate	VERB
fueconorg-4397	58	7	whether	whether	SCONJ
fueconorg-4397	58	8	managers	manager	NOUN
fueconorg-4397	58	9	prepared	prepare	VERB
fueconorg-4397	58	10	financial	financial	ADJ
fueconorg-4397	58	11	statements	statement	NOUN
fueconorg-4397	58	12	based	base	VERB
fueconorg-4397	58	13	on	on	ADP
fueconorg-4397	58	14	the	the	DET
fueconorg-4397	58	15	principle	principle	NOUN
fueconorg-4397	58	16	which	which	PRON
fueconorg-4397	58	17	all	all	DET
fueconorg-4397	58	18	accounting	accounting	NOUN
fueconorg-4397	58	19	standards	standard	NOUN
fueconorg-4397	58	20	rely	rely	VERB
fueconorg-4397	58	21	on	on	ADP
fueconorg-4397	58	22	–	–	PUNCT
fueconorg-4397	58	23	the	the	DET
fueconorg-4397	58	24	principle	principle	NOUN
fueconorg-4397	58	25	of	of	ADP
fueconorg-4397	58	26	business	business	NOUN
fueconorg-4397	58	27	continuity	continuity	NOUN
fueconorg-4397	58	28	,	,	PUNCT
fueconorg-4397	58	29	and	and	CCONJ
fueconorg-4397	58	30	then	then	ADV
fueconorg-4397	58	31	to	to	PART
fueconorg-4397	58	32	obtain	obtain	VERB
fueconorg-4397	58	33	audit	audit	NOUN
fueconorg-4397	58	34	evidence	evidence	NOUN
fueconorg-4397	58	35	in	in	ADP
fueconorg-4397	58	36	order	order	NOUN
fueconorg-4397	58	37	to	to	PART
fueconorg-4397	58	38	conclude	conclude	VERB
fueconorg-4397	58	39	that	that	SCONJ
fueconorg-4397	58	40	there	there	PRON
fueconorg-4397	58	41	are	be	VERB
fueconorg-4397	58	42	material	material	ADJ
fueconorg-4397	58	43	uncertainties	uncertainty	NOUN
fueconorg-4397	58	44	about	about	ADP
fueconorg-4397	58	45	the	the	DET
fueconorg-4397	58	46	entity	entity	NOUN
fueconorg-4397	58	47	’s	’s	PART
fueconorg-4397	58	48	capability	capability	NOUN
fueconorg-4397	58	49	to	to	PART
fueconorg-4397	58	50	continue	continue	VERB
fueconorg-4397	58	51	business	business	NOUN
fueconorg-4397	58	52	on	on	ADP
fueconorg-4397	58	53	a	a	DET
fueconorg-4397	58	54	principle	principle	NOUN
fueconorg-4397	58	55	of	of	ADP
fueconorg-4397	58	56	continuity	continuity	NOUN
fueconorg-4397	58	57	.	.	PUNCT
fueconorg-4397	59	1	the	the	DET
fueconorg-4397	59	2	auditor	auditor	NOUN
fueconorg-4397	59	3	’s	’s	PART
fueconorg-4397	59	4	opinion	opinion	NOUN
fueconorg-4397	59	5	in	in	ADP
fueconorg-4397	59	6	which	which	PRON
fueconorg-4397	59	7	the	the	DET
fueconorg-4397	59	8	client	client	NOUN
fueconorg-4397	59	9	’s	’s	PART
fueconorg-4397	59	10	business	business	NOUN
fueconorg-4397	59	11	continuity	continuity	NOUN
fueconorg-4397	59	12	is	be	AUX
fueconorg-4397	59	13	endangered	endanger	VERB
fueconorg-4397	59	14	can	can	AUX
fueconorg-4397	59	15	be	be	AUX
fueconorg-4397	59	16	considered	consider	VERB
fueconorg-4397	59	17	a	a	DET
fueconorg-4397	59	18	very	very	ADV
fueconorg-4397	59	19	serious	serious	ADJ
fueconorg-4397	59	20	warning	warning	NOUN
fueconorg-4397	59	21	that	that	SCONJ
fueconorg-4397	59	22	the	the	DET
fueconorg-4397	59	23	company	company	NOUN
fueconorg-4397	59	24	will	will	AUX
fueconorg-4397	59	25	experience	experience	VERB
fueconorg-4397	59	26	bankruptcy	bankruptcy	NOUN
fueconorg-4397	59	27	.	.	PUNCT
fueconorg-4397	60	1	within	within	ADP
fueconorg-4397	60	2	the	the	DET
fueconorg-4397	60	3	scope	scope	NOUN
fueconorg-4397	60	4	of	of	ADP
fueconorg-4397	60	5	the	the	DET
fueconorg-4397	60	6	audit	audit	NOUN
fueconorg-4397	60	7	process	process	NOUN
fueconorg-4397	60	8	,	,	PUNCT
fueconorg-4397	60	9	assessing	assess	VERB
fueconorg-4397	60	10	the	the	DET
fueconorg-4397	60	11	client	client	NOUN
fueconorg-4397	60	12	’s	’s	PART
fueconorg-4397	60	13	business	business	NOUN
fueconorg-4397	60	14	continuity	continuity	NOUN
fueconorg-4397	60	15	assumption	assumption	NOUN
fueconorg-4397	60	16	is	be	AUX
fueconorg-4397	60	17	a	a	DET
fueconorg-4397	60	18	very	very	ADV
fueconorg-4397	60	19	complex	complex	ADJ
fueconorg-4397	60	20	,	,	PUNCT
fueconorg-4397	60	21	difficult	difficult	ADJ
fueconorg-4397	60	22	,	,	PUNCT
fueconorg-4397	60	23	and	and	CCONJ
fueconorg-4397	60	24	two	two	NUM
fueconorg-4397	60	25	-	-	PUNCT
fueconorg-4397	60	26	phase	phase	NOUN
fueconorg-4397	60	27	process	process	NOUN
fueconorg-4397	60	28	.	.	PUNCT
fueconorg-4397	61	1	first	first	ADV
fueconorg-4397	61	2	,	,	PUNCT
fueconorg-4397	61	3	the	the	DET
fueconorg-4397	61	4	auditor	auditor	NOUN
fueconorg-4397	61	5	needs	need	VERB
fueconorg-4397	61	6	to	to	PART
fueconorg-4397	61	7	identify	identify	VERB
fueconorg-4397	61	8	possible	possible	ADJ
fueconorg-4397	61	9	problems	problem	NOUN
fueconorg-4397	61	10	related	relate	VERB
fueconorg-4397	61	11	to	to	ADP
fueconorg-4397	61	12	the	the	DET
fueconorg-4397	61	13	client	client	NOUN
fueconorg-4397	61	14	’s	’s	PART
fueconorg-4397	61	15	business	business	NOUN
fueconorg-4397	61	16	continuity	continuity	NOUN
fueconorg-4397	61	17	(	(	PUNCT
fueconorg-4397	61	18	which	which	PRON
fueconorg-4397	61	19	reflects	reflect	VERB
fueconorg-4397	61	20	their	their	PRON
fueconorg-4397	61	21	competence	competence	NOUN
fueconorg-4397	61	22	)	)	PUNCT
fueconorg-4397	61	23	,	,	PUNCT
fueconorg-4397	61	24	and	and	CCONJ
fueconorg-4397	61	25	then	then	ADV
fueconorg-4397	61	26	report	report	VERB
fueconorg-4397	61	27	on	on	ADP
fueconorg-4397	61	28	this	this	DET
fueconorg-4397	61	29	problem	problem	NOUN
fueconorg-4397	61	30	(	(	PUNCT
fueconorg-4397	61	31	which	which	PRON
fueconorg-4397	61	32	is	be	AUX
fueconorg-4397	61	33	a	a	DET
fueconorg-4397	61	34	reflection	reflection	NOUN
fueconorg-4397	61	35	of	of	ADP
fueconorg-4397	61	36	their	their	PRON
fueconorg-4397	61	37	independence	independence	NOUN
fueconorg-4397	61	38	)	)	PUNCT
fueconorg-4397	61	39	.	.	PUNCT
fueconorg-4397	62	1	the	the	DET
fueconorg-4397	62	2	auditor	auditor	NOUN
fueconorg-4397	62	3	’s	’s	PART
fueconorg-4397	62	4	ability	ability	NOUN
fueconorg-4397	62	5	to	to	PART
fueconorg-4397	62	6	identify	identify	VERB
fueconorg-4397	62	7	problems	problem	NOUN
fueconorg-4397	62	8	is	be	AUX
fueconorg-4397	62	9	conditioned	condition	VERB
fueconorg-4397	62	10	by	by	ADP
fueconorg-4397	62	11	the	the	DET
fueconorg-4397	62	12	possession	possession	NOUN
fueconorg-4397	62	13	of	of	ADP
fueconorg-4397	62	14	an	an	DET
fueconorg-4397	62	15	adequate	adequate	ADJ
fueconorg-4397	62	16	experience	experience	NOUN
fueconorg-4397	62	17	,	,	PUNCT
fueconorg-4397	62	18	a	a	DET
fueconorg-4397	62	19	significant	significant	ADJ
fueconorg-4397	62	20	focus	focus	NOUN
fueconorg-4397	62	21	on	on	ADP
fueconorg-4397	62	22	the	the	DET
fueconorg-4397	62	23	assessment	assessment	NOUN
fueconorg-4397	62	24	of	of	ADP
fueconorg-4397	62	25	business	business	NOUN
fueconorg-4397	62	26	continuity	continuity	NOUN
fueconorg-4397	62	27	,	,	PUNCT
fueconorg-4397	62	28	increased	increase	VERB
fueconorg-4397	62	29	public	public	ADJ
fueconorg-4397	62	30	pressure	pressure	NOUN
fueconorg-4397	62	31	,	,	PUNCT
fueconorg-4397	62	32	focus	focus	VERB
fueconorg-4397	62	33	on	on	ADP
fueconorg-4397	62	34	future	future	ADJ
fueconorg-4397	62	35	events	event	NOUN
fueconorg-4397	62	36	,	,	PUNCT
fueconorg-4397	62	37	ownership	ownership	NOUN
fueconorg-4397	62	38	of	of	ADP
fueconorg-4397	62	39	resources	resource	NOUN
fueconorg-4397	62	40	,	,	PUNCT
fueconorg-4397	62	41	etc	etc	X
fueconorg-4397	62	42	.	.	X
fueconorg-4397	63	1	regarding	regard	VERB
fueconorg-4397	63	2	the	the	DET
fueconorg-4397	63	3	issue	issue	NOUN
fueconorg-4397	63	4	of	of	ADP
fueconorg-4397	63	5	disclosure	disclosure	NOUN
fueconorg-4397	63	6	of	of	ADP
fueconorg-4397	63	7	identified	identify	VERB
fueconorg-4397	63	8	problems	problem	NOUN
fueconorg-4397	63	9	,	,	PUNCT
fueconorg-4397	63	10	the	the	DET
fueconorg-4397	63	11	auditor	auditor	NOUN
fueconorg-4397	63	12	will	will	AUX
fueconorg-4397	63	13	report	report	VERB
fueconorg-4397	63	14	if	if	SCONJ
fueconorg-4397	63	15	they	they	PRON
fueconorg-4397	63	16	face	face	VERB
fueconorg-4397	63	17	a	a	DET
fueconorg-4397	63	18	high	high	ADJ
fueconorg-4397	63	19	level	level	NOUN
fueconorg-4397	63	20	of	of	ADP
fueconorg-4397	63	21	independence	independence	NOUN
fueconorg-4397	63	22	,	,	PUNCT
fueconorg-4397	63	23	if	if	SCONJ
fueconorg-4397	63	24	they	they	PRON
fueconorg-4397	63	25	want	want	VERB
fueconorg-4397	63	26	to	to	PART
fueconorg-4397	63	27	avoid	avoid	VERB
fueconorg-4397	63	28	possible	possible	ADJ
fueconorg-4397	63	29	litigation	litigation	NOUN
fueconorg-4397	63	30	and	and	CCONJ
fueconorg-4397	63	31	have	have	VERB
fueconorg-4397	63	32	an	an	DET
fueconorg-4397	63	33	aversion	aversion	NOUN
fueconorg-4397	63	34	to	to	ADP
fueconorg-4397	63	35	reputational	reputational	ADJ
fueconorg-4397	63	36	risk	risk	NOUN
fueconorg-4397	63	37	.	.	PUNCT
fueconorg-4397	64	1	bearing	bear	VERB
fueconorg-4397	64	2	in	in	ADP
fueconorg-4397	64	3	mind	mind	NOUN
fueconorg-4397	64	4	these	these	DET
fueconorg-4397	64	5	factors	factor	NOUN
fueconorg-4397	64	6	,	,	PUNCT
fueconorg-4397	64	7	but	but	CCONJ
fueconorg-4397	64	8	also	also	ADV
fueconorg-4397	64	9	the	the	DET
fueconorg-4397	64	10	fact	fact	NOUN
fueconorg-4397	64	11	that	that	SCONJ
fueconorg-4397	64	12	they	they	PRON
fueconorg-4397	64	13	can	can	AUX
fueconorg-4397	64	14	not	not	PART
fueconorg-4397	64	15	anticipate	anticipate	VERB
fueconorg-4397	64	16	future	future	ADJ
fueconorg-4397	64	17	events	event	NOUN
fueconorg-4397	64	18	with	with	ADP
fueconorg-4397	64	19	certainty	certainty	NOUN
fueconorg-4397	64	20	,	,	PUNCT
fueconorg-4397	64	21	the	the	DET
fueconorg-4397	64	22	auditor	auditor	NOUN
fueconorg-4397	64	23	can	can	AUX
fueconorg-4397	64	24	make	make	VERB
fueconorg-4397	64	25	two	two	NUM
fueconorg-4397	64	26	types	type	NOUN
fueconorg-4397	64	27	of	of	ADP
fueconorg-4397	64	28	errors	error	NOUN
fueconorg-4397	64	29	:	:	PUNCT
fueconorg-4397	64	30			X
fueconorg-4397	64	31	type	type	NOUN
fueconorg-4397	64	32	i	i	PRON
fueconorg-4397	64	33	error	error	NOUN
fueconorg-4397	64	34	–	–	PUNCT
fueconorg-4397	64	35	when	when	SCONJ
fueconorg-4397	64	36	the	the	DET
fueconorg-4397	64	37	auditor	auditor	NOUN
fueconorg-4397	64	38	doubts	doubt	VERB
fueconorg-4397	64	39	the	the	DET
fueconorg-4397	64	40	company	company	NOUN
fueconorg-4397	64	41	business	business	NOUN
fueconorg-4397	64	42	continuity	continuity	NOUN
fueconorg-4397	64	43	,	,	PUNCT
fueconorg-4397	64	44	and	and	CCONJ
fueconorg-4397	64	45	the	the	DET
fueconorg-4397	64	46	company	company	NOUN
fueconorg-4397	64	47	continues	continue	VERB
fueconorg-4397	64	48	to	to	PART
fueconorg-4397	64	49	operate	operate	VERB
fueconorg-4397	64	50	,	,	PUNCT
fueconorg-4397	64	51	and	and	CCONJ
fueconorg-4397	64	52			PROPN
fueconorg-4397	64	53	type	type	NOUN
fueconorg-4397	64	54	ii	ii	NOUN
fueconorg-4397	64	55	error	error	NOUN
fueconorg-4397	64	56	–	–	PUNCT
fueconorg-4397	64	57	when	when	SCONJ
fueconorg-4397	64	58	the	the	DET
fueconorg-4397	64	59	auditor	auditor	NOUN
fueconorg-4397	64	60	issues	issue	VERB
fueconorg-4397	64	61	an	an	DET
fueconorg-4397	64	62	unmodified	unmodified	ADJ
fueconorg-4397	64	63	opinion	opinion	NOUN
fueconorg-4397	64	64	without	without	ADP
fueconorg-4397	64	65	drawing	draw	VERB
fueconorg-4397	64	66	attention	attention	NOUN
fueconorg-4397	64	67	to	to	ADP
fueconorg-4397	64	68	the	the	DET
fueconorg-4397	64	69	matter	matter	NOUN
fueconorg-4397	64	70	,	,	PUNCT
fueconorg-4397	64	71	and	and	CCONJ
fueconorg-4397	64	72	the	the	DET
fueconorg-4397	64	73	client	client	NOUN
fueconorg-4397	64	74	goes	go	VERB
fueconorg-4397	64	75	bankrupt	bankrupt	ADJ
fueconorg-4397	64	76	or	or	CCONJ
fueconorg-4397	64	77	faces	face	VERB
fueconorg-4397	64	78	liquidation	liquidation	NOUN
fueconorg-4397	64	79	next	next	ADJ
fueconorg-4397	64	80	year	year	NOUN
fueconorg-4397	64	81	.	.	PUNCT
fueconorg-4397	65	1	the	the	DET
fueconorg-4397	65	2	consequences	consequence	NOUN
fueconorg-4397	65	3	of	of	ADP
fueconorg-4397	65	4	auditors	auditor	NOUN
fueconorg-4397	65	5	’	’	PART
fueconorg-4397	65	6	errors	error	NOUN
fueconorg-4397	65	7	are	be	AUX
fueconorg-4397	65	8	significant	significant	ADJ
fueconorg-4397	65	9	.	.	PUNCT
fueconorg-4397	66	1	in	in	ADP
fueconorg-4397	66	2	the	the	DET
fueconorg-4397	66	3	case	case	NOUN
fueconorg-4397	66	4	of	of	ADP
fueconorg-4397	66	5	a	a	DET
fueconorg-4397	66	6	type	type	NOUN
fueconorg-4397	66	7	i	i	PRON
fueconorg-4397	66	8	error	error	NOUN
fueconorg-4397	66	9	,	,	PUNCT
fueconorg-4397	66	10	the	the	DET
fueconorg-4397	66	11	auditor	auditor	NOUN
fueconorg-4397	66	12	is	be	AUX
fueconorg-4397	66	13	at	at	ADP
fueconorg-4397	66	14	risk	risk	NOUN
fueconorg-4397	66	15	of	of	ADP
fueconorg-4397	66	16	losing	lose	VERB
fueconorg-4397	66	17	further	further	ADJ
fueconorg-4397	66	18	cooperation	cooperation	NOUN
fueconorg-4397	66	19	with	with	ADP
fueconorg-4397	66	20	the	the	DET
fueconorg-4397	66	21	client	client	NOUN
fueconorg-4397	66	22	,	,	PUNCT
fueconorg-4397	66	23	while	while	SCONJ
fueconorg-4397	66	24	the	the	DET
fueconorg-4397	66	25	company	company	NOUN
fueconorg-4397	66	26	may	may	AUX
fueconorg-4397	66	27	be	be	AUX
fueconorg-4397	66	28	harmed	harm	VERB
fueconorg-4397	66	29	in	in	ADP
fueconorg-4397	66	30	terms	term	NOUN
fueconorg-4397	66	31	of	of	ADP
fueconorg-4397	66	32	declining	decline	VERB
fueconorg-4397	66	33	reputation	reputation	NOUN
fueconorg-4397	66	34	on	on	ADP
fueconorg-4397	66	35	the	the	DET
fueconorg-4397	66	36	capital	capital	NOUN
fueconorg-4397	66	37	market	market	NOUN
fueconorg-4397	66	38	,	,	PUNCT
fueconorg-4397	66	39	losing	lose	VERB
fueconorg-4397	66	40	investors	investor	NOUN
fueconorg-4397	66	41	,	,	PUNCT
fueconorg-4397	66	42	etc	etc	X
fueconorg-4397	66	43	.	.	X
fueconorg-4397	67	1	on	on	ADP
fueconorg-4397	67	2	the	the	DET
fueconorg-4397	67	3	other	other	ADJ
fueconorg-4397	67	4	hand	hand	NOUN
fueconorg-4397	67	5	,	,	PUNCT
fueconorg-4397	67	6	the	the	DET
fueconorg-4397	67	7	type	type	NOUN
fueconorg-4397	67	8	ii	ii	NOUN
fueconorg-4397	67	9	error	error	NOUN
fueconorg-4397	67	10	consequences	consequence	NOUN
fueconorg-4397	67	11	are	be	AUX
fueconorg-4397	67	12	reflected	reflect	VERB
fueconorg-4397	67	13	in	in	ADP
fueconorg-4397	67	14	the	the	DET
fueconorg-4397	67	15	loss	loss	NOUN
fueconorg-4397	67	16	of	of	ADP
fueconorg-4397	67	17	auditor	auditor	NOUN
fueconorg-4397	67	18	reputation	reputation	NOUN
fueconorg-4397	67	19	and	and	CCONJ
fueconorg-4397	67	20	the	the	DET
fueconorg-4397	67	21	client	client	NOUN
fueconorg-4397	67	22	’s	’s	PART
fueconorg-4397	67	23	decision	decision	NOUN
fueconorg-4397	67	24	to	to	PART
fueconorg-4397	67	25	file	file	VERB
fueconorg-4397	67	26	a	a	DET
fueconorg-4397	67	27	lawsuit	lawsuit	NOUN
fueconorg-4397	67	28	.	.	PUNCT
fueconorg-4397	68	1	nevertheless	nevertheless	ADV
fueconorg-4397	68	2	,	,	PUNCT
fueconorg-4397	68	3	lai	lai	PROPN
fueconorg-4397	68	4	(	(	PUNCT
fueconorg-4397	68	5	2009	2009	NUM
fueconorg-4397	68	6	)	)	PUNCT
fueconorg-4397	68	7	argues	argue	VERB
fueconorg-4397	68	8	that	that	SCONJ
fueconorg-4397	68	9	the	the	DET
fueconorg-4397	68	10	consequences	consequence	NOUN
fueconorg-4397	68	11	of	of	ADP
fueconorg-4397	68	12	the	the	DET
fueconorg-4397	68	13	type	type	NOUN
fueconorg-4397	68	14	ii	ii	NOUN
fueconorg-4397	68	15	error	error	NOUN
fueconorg-4397	68	16	are	be	AUX
fueconorg-4397	68	17	much	much	ADV
fueconorg-4397	68	18	more	more	ADV
fueconorg-4397	68	19	serious	serious	ADJ
fueconorg-4397	68	20	and	and	CCONJ
fueconorg-4397	68	21	far	far	ADV
fueconorg-4397	68	22	-	-	PUNCT
fueconorg-4397	68	23	reaching	reach	VERB
fueconorg-4397	68	24	.	.	PUNCT
fueconorg-4397	69	1	this	this	PRON
fueconorg-4397	69	2	is	be	AUX
fueconorg-4397	69	3	supported	support	VERB
fueconorg-4397	69	4	by	by	ADP
fueconorg-4397	69	5	the	the	DET
fueconorg-4397	69	6	fact	fact	NOUN
fueconorg-4397	69	7	that	that	SCONJ
fueconorg-4397	69	8	auditors	auditor	NOUN
fueconorg-4397	69	9	issued	issue	VERB
fueconorg-4397	69	10	an	an	DET
fueconorg-4397	69	11	unmodified	unmodified	ADJ
fueconorg-4397	69	12	opinion	opinion	NOUN
fueconorg-4397	69	13	on	on	ADP
fueconorg-4397	69	14	the	the	DET
fueconorg-4397	69	15	financial	financial	ADJ
fueconorg-4397	69	16	statements	statement	NOUN
fueconorg-4397	69	17	of	of	ADP
fueconorg-4397	69	18	companies	company	NOUN
fueconorg-4397	69	19	that	that	PRON
fueconorg-4397	69	20	were	be	AUX
fueconorg-4397	69	21	at	at	ADP
fueconorg-4397	69	22	the	the	DET
fueconorg-4397	69	23	center	center	NOUN
fueconorg-4397	69	24	of	of	ADP
fueconorg-4397	69	25	financial	financial	ADJ
fueconorg-4397	69	26	scandals	scandal	NOUN
fueconorg-4397	69	27	1	1	NUM
fueconorg-4397	69	28	.	.	PUNCT
fueconorg-4397	70	1	this	this	PRON
fueconorg-4397	70	2	aroused	arouse	VERB
fueconorg-4397	70	3	considerable	considerable	ADJ
fueconorg-4397	70	4	big	big	ADJ
fueconorg-4397	70	5	suspicion	suspicion	NOUN
fueconorg-4397	70	6	about	about	ADP
fueconorg-4397	70	7	auditing	auditing	NOUN
fueconorg-4397	70	8	profession	profession	NOUN
fueconorg-4397	70	9	because	because	SCONJ
fueconorg-4397	70	10	many	many	ADJ
fueconorg-4397	70	11	thought	think	VERB
fueconorg-4397	70	12	that	that	SCONJ
fueconorg-4397	70	13	the	the	DET
fueconorg-4397	70	14	collapse	collapse	NOUN
fueconorg-4397	70	15	of	of	ADP
fueconorg-4397	70	16	those	those	DET
fueconorg-4397	70	17	companies	company	NOUN
fueconorg-4397	70	18	could	could	AUX
fueconorg-4397	70	19	have	have	AUX
fueconorg-4397	70	20	been	be	AUX
fueconorg-4397	70	21	avoided	avoid	VERB
fueconorg-4397	70	22	if	if	SCONJ
fueconorg-4397	70	23	auditors	auditor	NOUN
fueconorg-4397	70	24	had	have	AUX
fueconorg-4397	70	25	not	not	PART
fueconorg-4397	70	26	been	be	AUX
fueconorg-4397	70	27	wrong	wrong	ADJ
fueconorg-4397	70	28	and	and	CCONJ
fueconorg-4397	70	29	had	have	AUX
fueconorg-4397	70	30	given	give	VERB
fueconorg-4397	70	31	warnings	warning	NOUN
fueconorg-4397	70	32	about	about	ADP
fueconorg-4397	70	33	the	the	DET
fueconorg-4397	70	34	bad	bad	ADJ
fueconorg-4397	70	35	state	state	NOUN
fueconorg-4397	70	36	of	of	ADP
fueconorg-4397	70	37	the	the	DET
fueconorg-4397	70	38	companies	company	NOUN
fueconorg-4397	70	39	that	that	PRON
fueconorg-4397	70	40	later	later	ADV
fueconorg-4397	70	41	went	go	VERB
fueconorg-4397	70	42	bankrupt	bankrupt	ADJ
fueconorg-4397	70	43	.	.	PUNCT
fueconorg-4397	71	1	in	in	ADP
fueconorg-4397	71	2	addition	addition	NOUN
fueconorg-4397	71	3	to	to	ADP
fueconorg-4397	71	4	these	these	DET
fueconorg-4397	71	5	scandals	scandal	NOUN
fueconorg-4397	71	6	,	,	PUNCT
fueconorg-4397	71	7	auditors	auditor	NOUN
fueconorg-4397	71	8	were	be	AUX
fueconorg-4397	71	9	also	also	ADV
fueconorg-4397	71	10	criticized	criticize	VERB
fueconorg-4397	71	11	in	in	ADP
fueconorg-4397	71	12	2008	2008	NUM
fueconorg-4397	71	13	for	for	ADP
fueconorg-4397	71	14	failing	fail	VERB
fueconorg-4397	71	15	to	to	PART
fueconorg-4397	71	16	warn	warn	VERB
fueconorg-4397	71	17	of	of	ADP
fueconorg-4397	71	18	the	the	DET
fueconorg-4397	71	19	upcoming	upcoming	ADJ
fueconorg-4397	71	20	bank	bank	NOUN
fueconorg-4397	71	21	collapse	collapse	NOUN
fueconorg-4397	71	22	that	that	PRON
fueconorg-4397	71	23	marked	mark	VERB
fueconorg-4397	71	24	the	the	DET
fueconorg-4397	71	25	onset	onset	NOUN
fueconorg-4397	71	26	of	of	ADP
fueconorg-4397	71	27	the	the	DET
fueconorg-4397	71	28	financial	financial	ADJ
fueconorg-4397	71	29	crisis	crisis	NOUN
fueconorg-4397	71	30	.	.	PUNCT
fueconorg-4397	72	1	in	in	ADP
fueconorg-4397	72	2	this	this	DET
fueconorg-4397	72	3	sense	sense	NOUN
fueconorg-4397	72	4	,	,	PUNCT
fueconorg-4397	72	5	financial	financial	ADJ
fueconorg-4397	72	6	scandals	scandal	NOUN
fueconorg-4397	72	7	and	and	CCONJ
fueconorg-4397	72	8	then	then	ADV
fueconorg-4397	72	9	the	the	DET
fueconorg-4397	72	10	crisis	crisis	NOUN
fueconorg-4397	72	11	suggested	suggest	VERB
fueconorg-4397	72	12	the	the	DET
fueconorg-4397	72	13	existence	existence	NOUN
fueconorg-4397	72	14	of	of	ADP
fueconorg-4397	72	15	“	"	PUNCT
fueconorg-4397	72	16	possible	possible	ADJ
fueconorg-4397	72	17	problems	problem	NOUN
fueconorg-4397	72	18	in	in	ADP
fueconorg-4397	72	19	achieving	achieve	VERB
fueconorg-4397	72	20	greater	great	ADJ
fueconorg-4397	72	21	independence	independence	NOUN
fueconorg-4397	72	22	of	of	ADP
fueconorg-4397	72	23	auditors	auditor	NOUN
fueconorg-4397	72	24	and	and	CCONJ
fueconorg-4397	72	25	the	the	DET
fueconorg-4397	72	26	need	need	NOUN
fueconorg-4397	72	27	to	to	PART
fueconorg-4397	72	28	improve	improve	VERB
fueconorg-4397	72	29	audit	audit	NOUN
fueconorg-4397	72	30	procedures	procedure	NOUN
fueconorg-4397	72	31	,	,	PUNCT
fueconorg-4397	72	32	especially	especially	ADV
fueconorg-4397	72	33	with	with	ADP
fueconorg-4397	72	34	regard	regard	NOUN
fueconorg-4397	72	35	to	to	ADP
fueconorg-4397	72	36	auditing	audit	VERB
fueconorg-4397	72	37	the	the	DET
fueconorg-4397	72	38	business	business	NOUN
fueconorg-4397	72	39	continuity	continuity	NOUN
fueconorg-4397	72	40	assumption	assumption	NOUN
fueconorg-4397	72	41	”	"	PUNCT
fueconorg-4397	72	42	(	(	PUNCT
fueconorg-4397	72	43	socol1	socol1	PROPN
fueconorg-4397	72	44	,	,	PUNCT
fueconorg-4397	72	45	2010	2010	NUM
fueconorg-4397	72	46	,	,	PUNCT
fueconorg-4397	72	47	p.	p.	NOUN
fueconorg-4397	72	48	291	291	NUM
fueconorg-4397	72	49	)	)	PUNCT
fueconorg-4397	72	50	.	.	PUNCT
fueconorg-4397	73	1	therefore	therefore	ADV
fueconorg-4397	73	2	,	,	PUNCT
fueconorg-4397	73	3	the	the	DET
fueconorg-4397	73	4	international	international	ADJ
fueconorg-4397	73	5	auditing	auditing	NOUN
fueconorg-4397	73	6	and	and	CCONJ
fueconorg-4397	73	7	assurance	assurance	NOUN
fueconorg-4397	73	8	1	1	NUM
fueconorg-4397	73	9	examples	example	NOUN
fueconorg-4397	73	10	of	of	ADP
fueconorg-4397	73	11	large	large	ADJ
fueconorg-4397	73	12	audit	audit	NOUN
fueconorg-4397	73	13	failures	failure	NOUN
fueconorg-4397	73	14	relate	relate	VERB
fueconorg-4397	73	15	to	to	ADP
fueconorg-4397	73	16	enron	enron	PROPN
fueconorg-4397	73	17	and	and	CCONJ
fueconorg-4397	73	18	world	world	PROPN
fueconorg-4397	73	19	com	com	NOUN
fueconorg-4397	73	20	.	.	PUNCT
fueconorg-4397	74	1	as	as	ADP
fueconorg-4397	74	2	a	a	DET
fueconorg-4397	74	3	result	result	NOUN
fueconorg-4397	74	4	of	of	ADP
fueconorg-4397	74	5	accounting	accounting	NOUN
fueconorg-4397	74	6	frauds	fraud	NOUN
fueconorg-4397	74	7	,	,	PUNCT
fueconorg-4397	74	8	these	these	DET
fueconorg-4397	74	9	companies	company	NOUN
fueconorg-4397	74	10	were	be	AUX
fueconorg-4397	74	11	bankrupt	bankrupt	ADJ
fueconorg-4397	74	12	,	,	PUNCT
fueconorg-4397	74	13	while	while	SCONJ
fueconorg-4397	74	14	arthur	arthur	PROPN
fueconorg-4397	74	15	andersen	andersen	PROPN
fueconorg-4397	74	16	audit	audit	PROPN
fueconorg-4397	74	17	firm	firm	NOUN
fueconorg-4397	74	18	previously	previously	ADV
fueconorg-4397	74	19	issued	issue	VERB
fueconorg-4397	74	20	a	a	DET
fueconorg-4397	74	21	positive	positive	ADJ
fueconorg-4397	74	22	opinion	opinion	NOUN
fueconorg-4397	74	23	on	on	ADP
fueconorg-4397	74	24	the	the	DET
fueconorg-4397	74	25	financial	financial	ADJ
fueconorg-4397	74	26	statements	statement	NOUN
fueconorg-4397	74	27	.	.	PUNCT
fueconorg-4397	75	1	the	the	DET
fueconorg-4397	75	2	role	role	NOUN
fueconorg-4397	75	3	of	of	ADP
fueconorg-4397	75	4	audit	audit	NOUN
fueconorg-4397	75	5	and	and	CCONJ
fueconorg-4397	75	6	credit	credit	NOUN
fueconorg-4397	75	7	rating	rating	NOUN
fueconorg-4397	75	8	agencies	agency	NOUN
fueconorg-4397	75	9	in	in	ADP
fueconorg-4397	75	10	the	the	DET
fueconorg-4397	75	11	assesment	assesment	NOUN
fueconorg-4397	75	12	of	of	ADP
fueconorg-4397	75	13	company	company	NOUN
fueconorg-4397	75	14	creditworthiness	creditworthiness	NOUN
fueconorg-4397	75	15	...	...	PUNCT
fueconorg-4397	75	16	93	93	NUM
fueconorg-4397	75	17	standards	standard	NOUN
fueconorg-4397	75	18	board	board	NOUN
fueconorg-4397	75	19	(	(	PUNCT
fueconorg-4397	75	20	iaasb	iaasb	ADJ
fueconorg-4397	75	21	)	)	PUNCT
fueconorg-4397	75	22	carried	carry	VERB
fueconorg-4397	75	23	out	out	ADP
fueconorg-4397	75	24	several	several	ADJ
fueconorg-4397	75	25	revisions	revision	NOUN
fueconorg-4397	75	26	of	of	ADP
fueconorg-4397	75	27	the	the	DET
fueconorg-4397	75	28	570	570	NUM
fueconorg-4397	75	29	standard	standard	NOUN
fueconorg-4397	75	30	–	–	PUNCT
fueconorg-4397	75	31	the	the	DET
fueconorg-4397	75	32	business	business	NOUN
fueconorg-4397	75	33	continuity	continuity	NOUN
fueconorg-4397	75	34	principle	principle	NOUN
fueconorg-4397	75	35	(	(	PUNCT
fueconorg-4397	75	36	the	the	DET
fueconorg-4397	75	37	last	last	ADJ
fueconorg-4397	75	38	revision	revision	NOUN
fueconorg-4397	75	39	was	be	AUX
fueconorg-4397	75	40	carried	carry	VERB
fueconorg-4397	75	41	out	out	ADP
fueconorg-4397	75	42	in	in	ADP
fueconorg-4397	75	43	2015	2015	NUM
fueconorg-4397	75	44	)	)	PUNCT
fueconorg-4397	75	45	,	,	PUNCT
fueconorg-4397	75	46	and	and	CCONJ
fueconorg-4397	75	47	issued	issue	VERB
fueconorg-4397	75	48	reports	report	NOUN
fueconorg-4397	75	49	that	that	PRON
fueconorg-4397	75	50	paid	pay	VERB
fueconorg-4397	75	51	more	more	ADJ
fueconorg-4397	75	52	attention	attention	NOUN
fueconorg-4397	75	53	to	to	ADP
fueconorg-4397	75	54	and	and	CCONJ
fueconorg-4397	75	55	gave	give	VERB
fueconorg-4397	75	56	a	a	DET
fueconorg-4397	75	57	new	new	ADJ
fueconorg-4397	75	58	description	description	NOUN
fueconorg-4397	75	59	of	of	ADP
fueconorg-4397	75	60	the	the	DET
fueconorg-4397	75	61	responsibilities	responsibility	NOUN
fueconorg-4397	75	62	of	of	ADP
fueconorg-4397	75	63	auditors	auditor	NOUN
fueconorg-4397	75	64	and	and	CCONJ
fueconorg-4397	75	65	management	management	NOUN
fueconorg-4397	75	66	in	in	ADP
fueconorg-4397	75	67	relation	relation	NOUN
fueconorg-4397	75	68	to	to	ADP
fueconorg-4397	75	69	this	this	DET
fueconorg-4397	75	70	assumption	assumption	NOUN
fueconorg-4397	75	71	.	.	PUNCT
fueconorg-4397	76	1	in	in	ADP
fueconorg-4397	76	2	this	this	DET
fueconorg-4397	76	3	regard	regard	NOUN
fueconorg-4397	76	4	,	,	PUNCT
fueconorg-4397	76	5	the	the	DET
fueconorg-4397	76	6	company	company	NOUN
fueconorg-4397	76	7	management	management	NOUN
fueconorg-4397	76	8	is	be	AUX
fueconorg-4397	76	9	obliged	oblige	VERB
fueconorg-4397	76	10	to	to	PART
fueconorg-4397	76	11	evaluate	evaluate	VERB
fueconorg-4397	76	12	the	the	DET
fueconorg-4397	76	13	company	company	NOUN
fueconorg-4397	76	14	ability	ability	NOUN
fueconorg-4397	76	15	to	to	PART
fueconorg-4397	76	16	continue	continue	VERB
fueconorg-4397	76	17	its	its	PRON
fueconorg-4397	76	18	operations	operation	NOUN
fueconorg-4397	76	19	based	base	VERB
fueconorg-4397	76	20	on	on	ADP
fueconorg-4397	76	21	the	the	DET
fueconorg-4397	76	22	business	business	NOUN
fueconorg-4397	76	23	continuity	continuity	NOUN
fueconorg-4397	76	24	principle	principle	NOUN
fueconorg-4397	76	25	(	(	PUNCT
fueconorg-4397	76	26	ias	ias	PROPN
fueconorg-4397	76	27	1	1	NUM
fueconorg-4397	76	28	)	)	PUNCT
fueconorg-4397	76	29	,	,	PUNCT
fueconorg-4397	76	30	while	while	SCONJ
fueconorg-4397	76	31	the	the	DET
fueconorg-4397	76	32	auditor	auditor	NOUN
fueconorg-4397	76	33	should	should	AUX
fueconorg-4397	76	34	evaluate	evaluate	VERB
fueconorg-4397	76	35	the	the	DET
fueconorg-4397	76	36	management	management	NOUN
fueconorg-4397	76	37	’s	’s	PART
fueconorg-4397	76	38	assessment	assessment	NOUN
fueconorg-4397	76	39	of	of	ADP
fueconorg-4397	76	40	the	the	DET
fueconorg-4397	76	41	company	company	NOUN
fueconorg-4397	76	42	ability	ability	NOUN
fueconorg-4397	76	43	to	to	PART
fueconorg-4397	76	44	continue	continue	VERB
fueconorg-4397	76	45	its	its	PRON
fueconorg-4397	76	46	business	business	NOUN
fueconorg-4397	76	47	.	.	PUNCT
fueconorg-4397	77	1	in	in	ADP
fueconorg-4397	77	2	the	the	DET
fueconorg-4397	77	3	course	course	NOUN
fueconorg-4397	77	4	of	of	ADP
fueconorg-4397	77	5	this	this	DET
fueconorg-4397	77	6	evaluation	evaluation	NOUN
fueconorg-4397	77	7	,	,	PUNCT
fueconorg-4397	77	8	the	the	DET
fueconorg-4397	77	9	auditor	auditor	NOUN
fueconorg-4397	77	10	should	should	AUX
fueconorg-4397	77	11	include	include	VERB
fueconorg-4397	77	12	the	the	DET
fueconorg-4397	77	13	same	same	ADJ
fueconorg-4397	77	14	period	period	NOUN
fueconorg-4397	77	15	that	that	PRON
fueconorg-4397	77	16	the	the	DET
fueconorg-4397	77	17	management	management	NOUN
fueconorg-4397	77	18	has	have	AUX
fueconorg-4397	77	19	observed	observe	VERB
fueconorg-4397	77	20	and	and	CCONJ
fueconorg-4397	77	21	consider	consider	VERB
fueconorg-4397	77	22	whether	whether	SCONJ
fueconorg-4397	77	23	the	the	DET
fueconorg-4397	77	24	management	management	NOUN
fueconorg-4397	77	25	’s	’s	PART
fueconorg-4397	77	26	assessment	assessment	NOUN
fueconorg-4397	77	27	covers	cover	VERB
fueconorg-4397	77	28	all	all	DET
fueconorg-4397	77	29	the	the	DET
fueconorg-4397	77	30	relevant	relevant	ADJ
fueconorg-4397	77	31	information	information	NOUN
fueconorg-4397	77	32	that	that	PRON
fueconorg-4397	77	33	the	the	DET
fueconorg-4397	77	34	auditor	auditor	NOUN
fueconorg-4397	77	35	has	have	AUX
fueconorg-4397	77	36	come	come	VERB
fueconorg-4397	77	37	to	to	ADP
fueconorg-4397	77	38	during	during	ADP
fueconorg-4397	77	39	the	the	DET
fueconorg-4397	77	40	audit	audit	NOUN
fueconorg-4397	77	41	.	.	PUNCT
fueconorg-4397	78	1	in	in	ADP
fueconorg-4397	78	2	addition	addition	NOUN
fueconorg-4397	78	3	,	,	PUNCT
fueconorg-4397	78	4	the	the	DET
fueconorg-4397	78	5	auditor	auditor	NOUN
fueconorg-4397	78	6	’s	’s	PART
fueconorg-4397	78	7	objectives	objective	NOUN
fueconorg-4397	78	8	are	be	AUX
fueconorg-4397	78	9	to	to	PART
fueconorg-4397	78	10	(	(	PUNCT
fueconorg-4397	78	11	isa	isa	PROPN
fueconorg-4397	78	12	570	570	NUM
fueconorg-4397	78	13	,	,	PUNCT
fueconorg-4397	78	14	par	par	NOUN
fueconorg-4397	78	15	.	.	PUNCT
fueconorg-4397	79	1	9	9	NUM
fueconorg-4397	79	2	):	):	PUNCT
fueconorg-4397	79	3			AUX
fueconorg-4397	79	4	obtain	obtain	VERB
fueconorg-4397	79	5	sufficient	sufficient	ADJ
fueconorg-4397	79	6	and	and	CCONJ
fueconorg-4397	79	7	adequate	adequate	ADJ
fueconorg-4397	79	8	audit	audit	NOUN
fueconorg-4397	79	9	evidence	evidence	NOUN
fueconorg-4397	79	10	and	and	CCONJ
fueconorg-4397	79	11	make	make	VERB
fueconorg-4397	79	12	conclusion	conclusion	NOUN
fueconorg-4397	79	13	on	on	ADP
fueconorg-4397	79	14	the	the	DET
fueconorg-4397	79	15	appropriateness	appropriateness	NOUN
fueconorg-4397	79	16	of	of	ADP
fueconorg-4397	79	17	applying	apply	VERB
fueconorg-4397	79	18	the	the	DET
fueconorg-4397	79	19	accounting	accounting	NOUN
fueconorg-4397	79	20	principle	principle	NOUN
fueconorg-4397	79	21	of	of	ADP
fueconorg-4397	79	22	business	business	NOUN
fueconorg-4397	79	23	continuity	continuity	NOUN
fueconorg-4397	79	24	,	,	PUNCT
fueconorg-4397	79	25			PUNCT
fueconorg-4397	79	26	make	make	VERB
fueconorg-4397	79	27	conclusion	conclusion	NOUN
fueconorg-4397	79	28	as	as	ADP
fueconorg-4397	79	29	to	to	ADP
fueconorg-4397	79	30	the	the	DET
fueconorg-4397	79	31	material	material	ADJ
fueconorg-4397	79	32	uncertainty	uncertainty	NOUN
fueconorg-4397	79	33	in	in	ADP
fueconorg-4397	79	34	relation	relation	NOUN
fueconorg-4397	79	35	to	to	ADP
fueconorg-4397	79	36	events	event	NOUN
fueconorg-4397	79	37	or	or	CCONJ
fueconorg-4397	79	38	conditions	condition	NOUN
fueconorg-4397	79	39	that	that	PRON
fueconorg-4397	79	40	may	may	AUX
fueconorg-4397	79	41	cast	cast	VERB
fueconorg-4397	79	42	significant	significant	ADJ
fueconorg-4397	79	43	doubt	doubt	NOUN
fueconorg-4397	79	44	on	on	ADP
fueconorg-4397	79	45	the	the	DET
fueconorg-4397	79	46	ability	ability	NOUN
fueconorg-4397	79	47	of	of	ADP
fueconorg-4397	79	48	the	the	DET
fueconorg-4397	79	49	entity	entity	NOUN
fueconorg-4397	79	50	to	to	PART
fueconorg-4397	79	51	continue	continue	VERB
fueconorg-4397	79	52	its	its	PRON
fueconorg-4397	79	53	business	business	NOUN
fueconorg-4397	79	54	,	,	PUNCT
fueconorg-4397	79	55	and	and	CCONJ
fueconorg-4397	79	56			VERB
fueconorg-4397	79	57	make	make	VERB
fueconorg-4397	79	58	a	a	DET
fueconorg-4397	79	59	report	report	NOUN
fueconorg-4397	79	60	in	in	ADP
fueconorg-4397	79	61	accordance	accordance	NOUN
fueconorg-4397	79	62	with	with	ADP
fueconorg-4397	79	63	the	the	DET
fueconorg-4397	79	64	conclusion	conclusion	NOUN
fueconorg-4397	79	65	.	.	PUNCT
fueconorg-4397	80	1	in	in	ADP
fueconorg-4397	80	2	assessing	assess	VERB
fueconorg-4397	80	3	the	the	DET
fueconorg-4397	80	4	company	company	NOUN
fueconorg-4397	80	5	’s	’s	PART
fueconorg-4397	80	6	ability	ability	NOUN
fueconorg-4397	80	7	to	to	PART
fueconorg-4397	80	8	continue	continue	VERB
fueconorg-4397	80	9	its	its	PRON
fueconorg-4397	80	10	business	business	NOUN
fueconorg-4397	80	11	,	,	PUNCT
fueconorg-4397	80	12	auditors	auditor	NOUN
fueconorg-4397	80	13	use	use	VERB
fueconorg-4397	80	14	different	different	ADJ
fueconorg-4397	80	15	techniques	technique	NOUN
fueconorg-4397	80	16	.	.	PUNCT
fueconorg-4397	81	1	the	the	DET
fueconorg-4397	81	2	most	most	ADV
fueconorg-4397	81	3	common	common	ADJ
fueconorg-4397	81	4	are	be	AUX
fueconorg-4397	81	5	the	the	DET
fueconorg-4397	81	6	so	so	ADV
fueconorg-4397	81	7	-	-	PUNCT
fueconorg-4397	81	8	called	call	VERB
fueconorg-4397	81	9	accounting	accounting	NOUN
fueconorg-4397	81	10	-	-	PUNCT
fueconorg-4397	81	11	based	base	VERB
fueconorg-4397	81	12	valuation	valuation	NOUN
fueconorg-4397	81	13	models	model	NOUN
fueconorg-4397	81	14	that	that	PRON
fueconorg-4397	81	15	use	use	VERB
fueconorg-4397	81	16	statistical	statistical	ADJ
fueconorg-4397	81	17	methods	method	NOUN
fueconorg-4397	81	18	to	to	PART
fueconorg-4397	81	19	predict	predict	VERB
fueconorg-4397	81	20	company	company	NOUN
fueconorg-4397	81	21	bankruptcy	bankruptcy	NOUN
fueconorg-4397	81	22	,	,	PUNCT
fueconorg-4397	81	23	mostly	mostly	ADV
fueconorg-4397	81	24	relying	rely	VERB
fueconorg-4397	81	25	on	on	ADP
fueconorg-4397	81	26	data	datum	NOUN
fueconorg-4397	81	27	contained	contain	VERB
fueconorg-4397	81	28	in	in	ADP
fueconorg-4397	81	29	the	the	DET
fueconorg-4397	81	30	client	client	NOUN
fueconorg-4397	81	31	’s	’s	PART
fueconorg-4397	81	32	financial	financial	ADJ
fueconorg-4397	81	33	statements	statement	NOUN
fueconorg-4397	81	34	,	,	PUNCT
fueconorg-4397	81	35	i.e.	i.e.	X
fueconorg-4397	81	36	the	the	DET
fueconorg-4397	81	37	analysis	analysis	NOUN
fueconorg-4397	81	38	of	of	ADP
fueconorg-4397	81	39	traditional	traditional	ADJ
fueconorg-4397	81	40	financial	financial	ADJ
fueconorg-4397	81	41	statements	statement	NOUN
fueconorg-4397	81	42	.	.	PUNCT
fueconorg-4397	82	1	thus	thus	ADV
fueconorg-4397	82	2	,	,	PUNCT
fueconorg-4397	82	3	during	during	ADP
fueconorg-4397	82	4	the	the	DET
fueconorg-4397	82	5	1970sand	1970sand	PROPN
fueconorg-4397	82	6	1980s	1980	NOUN
fueconorg-4397	82	7	,	,	PUNCT
fueconorg-4397	82	8	altman	altman	PROPN
fueconorg-4397	82	9	’s	’s	PART
fueconorg-4397	82	10	model	model	NOUN
fueconorg-4397	82	11	,	,	PUNCT
fueconorg-4397	82	12	the	the	DET
fueconorg-4397	82	13	ohlson	ohlson	NOUN
fueconorg-4397	82	14	model	model	NOUN
fueconorg-4397	82	15	,	,	PUNCT
fueconorg-4397	82	16	and	and	CCONJ
fueconorg-4397	82	17	the	the	DET
fueconorg-4397	82	18	zmijewski	zmijewski	PROPN
fueconorg-4397	82	19	model	model	NOUN
fueconorg-4397	82	20	were	be	AUX
fueconorg-4397	82	21	developed	develop	VERB
fueconorg-4397	82	22	.	.	PUNCT
fueconorg-4397	83	1	later	later	ADV
fueconorg-4397	83	2	,	,	PUNCT
fueconorg-4397	83	3	information	information	NOUN
fueconorg-4397	83	4	technology	technology	NOUN
fueconorg-4397	83	5	enabled	enable	VERB
fueconorg-4397	83	6	the	the	DET
fueconorg-4397	83	7	development	development	NOUN
fueconorg-4397	83	8	of	of	ADP
fueconorg-4397	83	9	advanced	advanced	ADJ
fueconorg-4397	83	10	techniques	technique	NOUN
fueconorg-4397	83	11	such	such	ADJ
fueconorg-4397	83	12	as	as	ADP
fueconorg-4397	83	13	data	datum	NOUN
fueconorg-4397	83	14	mining	mining	NOUN
fueconorg-4397	83	15	,	,	PUNCT
fueconorg-4397	83	16	intelligent	intelligent	ADJ
fueconorg-4397	83	17	modelling	modelling	NOUN
fueconorg-4397	83	18	techniques	technique	NOUN
fueconorg-4397	83	19	,	,	PUNCT
fueconorg-4397	83	20	and	and	CCONJ
fueconorg-4397	83	21	neural	neural	ADJ
fueconorg-4397	83	22	networks	network	NOUN
fueconorg-4397	83	23	.	.	PUNCT
fueconorg-4397	84	1	factors	factor	NOUN
fueconorg-4397	84	2	that	that	PRON
fueconorg-4397	84	3	affect	affect	VERB
fueconorg-4397	84	4	the	the	DET
fueconorg-4397	84	5	auditor	auditor	NOUN
fueconorg-4397	84	6	’s	’s	PART
fueconorg-4397	84	7	opinion	opinion	NOUN
fueconorg-4397	84	8	to	to	PART
fueconorg-4397	84	9	draw	draw	VERB
fueconorg-4397	84	10	attention	attention	NOUN
fueconorg-4397	84	11	to	to	ADP
fueconorg-4397	84	12	the	the	DET
fueconorg-4397	84	13	threat	threat	NOUN
fueconorg-4397	84	14	of	of	ADP
fueconorg-4397	84	15	business	business	NOUN
fueconorg-4397	84	16	continuity	continuity	NOUN
fueconorg-4397	84	17	are	be	AUX
fueconorg-4397	84	18	numerous	numerous	ADJ
fueconorg-4397	84	19	.	.	PUNCT
fueconorg-4397	85	1	carson	carson	PROPN
fueconorg-4397	85	2	et	et	PROPN
fueconorg-4397	85	3	al	al	PROPN
fueconorg-4397	85	4	.	.	PROPN
fueconorg-4397	86	1	(	(	PUNCT
fueconorg-4397	86	2	2013	2013	NUM
fueconorg-4397	86	3	)	)	PUNCT
fueconorg-4397	86	4	summarize	summarize	VERB
fueconorg-4397	86	5	the	the	DET
fueconorg-4397	86	6	results	result	NOUN
fueconorg-4397	86	7	of	of	ADP
fueconorg-4397	86	8	numerous	numerous	ADJ
fueconorg-4397	86	9	studies	study	NOUN
fueconorg-4397	86	10	,	,	PUNCT
fueconorg-4397	86	11	and	and	CCONJ
fueconorg-4397	86	12	,	,	PUNCT
fueconorg-4397	86	13	apart	apart	ADV
fueconorg-4397	86	14	from	from	ADP
fueconorg-4397	86	15	auditor	auditor	NOUN
fueconorg-4397	86	16	characteristics	characteristic	NOUN
fueconorg-4397	86	17	(	(	PUNCT
fueconorg-4397	86	18	independence	independence	NOUN
fueconorg-4397	86	19	from	from	ADP
fueconorg-4397	86	20	the	the	DET
fueconorg-4397	86	21	client	client	NOUN
fueconorg-4397	86	22	,	,	PUNCT
fueconorg-4397	86	23	professional	professional	ADJ
fueconorg-4397	86	24	relationship	relationship	NOUN
fueconorg-4397	86	25	with	with	ADP
fueconorg-4397	86	26	the	the	DET
fueconorg-4397	86	27	client	client	NOUN
fueconorg-4397	86	28	,	,	PUNCT
fueconorg-4397	86	29	high	high	ADJ
fueconorg-4397	86	30	judgment	judgment	NOUN
fueconorg-4397	86	31	ability	ability	NOUN
fueconorg-4397	86	32	,	,	PUNCT
fueconorg-4397	86	33	etc	etc	X
fueconorg-4397	86	34	.	.	X
fueconorg-4397	86	35	)	)	PUNCT
fueconorg-4397	86	36	,	,	PUNCT
fueconorg-4397	86	37	all	all	DET
fueconorg-4397	86	38	the	the	DET
fueconorg-4397	86	39	factors	factor	NOUN
fueconorg-4397	86	40	on	on	ADP
fueconorg-4397	86	41	the	the	DET
fueconorg-4397	86	42	client	client	NOUN
fueconorg-4397	86	43	’s	’s	PART
fueconorg-4397	86	44	side	side	NOUN
fueconorg-4397	86	45	are	be	AUX
fueconorg-4397	86	46	divided	divide	VERB
fueconorg-4397	86	47	into	into	ADP
fueconorg-4397	86	48	the	the	DET
fueconorg-4397	86	49	following	following	NOUN
fueconorg-4397	86	50	:	:	PUNCT
fueconorg-4397	86	51			X
fueconorg-4397	86	52	business	business	NOUN
fueconorg-4397	86	53	difficulties	difficulty	NOUN
fueconorg-4397	86	54	that	that	PRON
fueconorg-4397	86	55	are	be	AUX
fueconorg-4397	86	56	evident	evident	ADJ
fueconorg-4397	86	57	from	from	ADP
fueconorg-4397	86	58	financial	financial	ADJ
fueconorg-4397	86	59	statements	statement	NOUN
fueconorg-4397	86	60	:	:	PUNCT
fueconorg-4397	86	61	low	low	ADJ
fueconorg-4397	86	62	profitability	profitability	NOUN
fueconorg-4397	86	63	,	,	PUNCT
fueconorg-4397	86	64	high	high	ADJ
fueconorg-4397	86	65	leverage	leverage	NOUN
fueconorg-4397	86	66	,	,	PUNCT
fueconorg-4397	86	67	low	low	ADJ
fueconorg-4397	86	68	liquidity	liquidity	NOUN
fueconorg-4397	86	69	,	,	PUNCT
fueconorg-4397	86	70	high	high	ADJ
fueconorg-4397	86	71	level	level	NOUN
fueconorg-4397	86	72	of	of	ADP
fueconorg-4397	86	73	indebtedness	indebtedness	NOUN
fueconorg-4397	86	74	,	,	PUNCT
fueconorg-4397	86	75	and	and	CCONJ
fueconorg-4397	86	76	drawing	draw	VERB
fueconorg-4397	86	77	attention	attention	NOUN
fueconorg-4397	86	78	to	to	ADP
fueconorg-4397	86	79	business	business	NOUN
fueconorg-4397	86	80	continuity	continuity	NOUN
fueconorg-4397	86	81	in	in	ADP
fueconorg-4397	86	82	previous	previous	ADJ
fueconorg-4397	86	83	audits	audits	NOUN
fueconorg-4397	86	84	,	,	PUNCT
fueconorg-4397	86	85			NOUN
fueconorg-4397	86	86	business	business	NOUN
fueconorg-4397	86	87	difficulties	difficulty	NOUN
fueconorg-4397	86	88	identified	identify	VERB
fueconorg-4397	86	89	on	on	ADP
fueconorg-4397	86	90	the	the	DET
fueconorg-4397	86	91	basis	basis	NOUN
fueconorg-4397	86	92	of	of	ADP
fueconorg-4397	86	93	(	(	PUNCT
fueconorg-4397	86	94	1	1	X
fueconorg-4397	86	95	)	)	PUNCT
fueconorg-4397	86	96	market	market	NOUN
fueconorg-4397	86	97	variables	variable	NOUN
fueconorg-4397	86	98	(	(	PUNCT
fueconorg-4397	86	99	lower	low	ADJ
fueconorg-4397	86	100	industry	industry	NOUN
fueconorg-4397	86	101	-	-	PUNCT
fueconorg-4397	86	102	adjusted	adjust	VERB
fueconorg-4397	86	103	returns	return	NOUN
fueconorg-4397	86	104	and	and	CCONJ
fueconorg-4397	86	105	higher	high	ADJ
fueconorg-4397	86	106	return	return	NOUN
fueconorg-4397	86	107	volatility	volatility	NOUN
fueconorg-4397	86	108	)	)	PUNCT
fueconorg-4397	86	109	;	;	PUNCT
fueconorg-4397	86	110	and	and	CCONJ
fueconorg-4397	86	111	(	(	PUNCT
fueconorg-4397	86	112	2	2	X
fueconorg-4397	86	113	)	)	PUNCT
fueconorg-4397	86	114	management	management	NOUN
fueconorg-4397	86	115	plans	plan	NOUN
fueconorg-4397	86	116	to	to	PART
fueconorg-4397	86	117	issue	issue	VERB
fueconorg-4397	86	118	equity	equity	NOUN
fueconorg-4397	86	119	and	and	CCONJ
fueconorg-4397	86	120	plans	plan	NOUN
fueconorg-4397	86	121	to	to	PART
fueconorg-4397	86	122	borrow	borrow	VERB
fueconorg-4397	86	123	,	,	PUNCT
fueconorg-4397	86	124			VERB
fueconorg-4397	86	125	large	large	ADJ
fueconorg-4397	86	126	negative	negative	ADJ
fueconorg-4397	86	127	accruals	accrual	NOUN
fueconorg-4397	86	128	reflecting	reflect	VERB
fueconorg-4397	86	129	the	the	DET
fueconorg-4397	86	130	weak	weak	ADJ
fueconorg-4397	86	131	financial	financial	ADJ
fueconorg-4397	86	132	conditions	condition	NOUN
fueconorg-4397	86	133	in	in	ADP
fueconorg-4397	86	134	the	the	DET
fueconorg-4397	86	135	company	company	NOUN
fueconorg-4397	86	136	,	,	PUNCT
fueconorg-4397	86	137			X
fueconorg-4397	86	138	high	high	ADJ
fueconorg-4397	86	139	quality	quality	NOUN
fueconorg-4397	86	140	of	of	ADP
fueconorg-4397	86	141	corporate	corporate	ADJ
fueconorg-4397	86	142	governance	governance	NOUN
fueconorg-4397	86	143	:	:	PUNCT
fueconorg-4397	86	144	a	a	DET
fueconorg-4397	86	145	higher	high	ADJ
fueconorg-4397	86	146	level	level	NOUN
fueconorg-4397	86	147	of	of	ADP
fueconorg-4397	86	148	independence	independence	NOUN
fueconorg-4397	86	149	of	of	ADP
fueconorg-4397	86	150	the	the	DET
fueconorg-4397	86	151	audit	audit	NOUN
fueconorg-4397	86	152	committee	committee	NOUN
fueconorg-4397	86	153	and	and	CCONJ
fueconorg-4397	86	154	higher	high	ADJ
fueconorg-4397	86	155	expertise	expertise	NOUN
fueconorg-4397	86	156	in	in	ADP
fueconorg-4397	86	157	corporate	corporate	ADJ
fueconorg-4397	86	158	governance	governance	NOUN
fueconorg-4397	86	159	also	also	ADV
fueconorg-4397	86	160	imply	imply	VERB
fueconorg-4397	86	161	greater	great	ADJ
fueconorg-4397	86	162	auditor	auditor	NOUN
fueconorg-4397	86	163	protection	protection	NOUN
fueconorg-4397	86	164	from	from	ADP
fueconorg-4397	86	165	the	the	DET
fueconorg-4397	86	166	cancellation	cancellation	NOUN
fueconorg-4397	86	167	of	of	ADP
fueconorg-4397	86	168	further	further	ADJ
fueconorg-4397	86	169	engagement	engagement	NOUN
fueconorg-4397	86	170	after	after	ADP
fueconorg-4397	86	171	doubts	doubt	NOUN
fueconorg-4397	86	172	as	as	ADP
fueconorg-4397	86	173	to	to	ADP
fueconorg-4397	86	174	business	business	NOUN
fueconorg-4397	86	175	continuity	continuity	NOUN
fueconorg-4397	86	176	,	,	PUNCT
fueconorg-4397	86	177			VERB
fueconorg-4397	86	178	the	the	DET
fueconorg-4397	86	179	carrying	carry	VERB
fueconorg-4397	86	180	amounts	amount	NOUN
fueconorg-4397	86	181	of	of	ADP
fueconorg-4397	86	182	assets	asset	NOUN
fueconorg-4397	86	183	in	in	ADP
fueconorg-4397	86	184	financial	financial	ADJ
fueconorg-4397	86	185	statements	statement	NOUN
fueconorg-4397	86	186	are	be	AUX
fueconorg-4397	86	187	high	high	ADJ
fueconorg-4397	86	188	relative	relative	ADJ
fueconorg-4397	86	189	to	to	ADP
fueconorg-4397	86	190	their	their	PRON
fueconorg-4397	86	191	expected	expect	VERB
fueconorg-4397	86	192	realizable	realizable	ADJ
fueconorg-4397	86	193	values	value	NOUN
fueconorg-4397	86	194	in	in	ADP
fueconorg-4397	86	195	the	the	DET
fueconorg-4397	86	196	event	event	NOUN
fueconorg-4397	86	197	of	of	ADP
fueconorg-4397	86	198	bankruptcy	bankruptcy	NOUN
fueconorg-4397	86	199	.	.	PUNCT
fueconorg-4397	87	1	depending	depend	VERB
fueconorg-4397	87	2	on	on	ADP
fueconorg-4397	87	3	the	the	DET
fueconorg-4397	87	4	evaluation	evaluation	NOUN
fueconorg-4397	87	5	of	of	ADP
fueconorg-4397	87	6	the	the	DET
fueconorg-4397	87	7	management	management	NOUN
fueconorg-4397	87	8	’s	’s	PART
fueconorg-4397	87	9	assessment	assessment	NOUN
fueconorg-4397	87	10	of	of	ADP
fueconorg-4397	87	11	the	the	DET
fueconorg-4397	87	12	company	company	NOUN
fueconorg-4397	87	13	's	's	PART
fueconorg-4397	87	14	ability	ability	NOUN
fueconorg-4397	87	15	to	to	PART
fueconorg-4397	87	16	continue	continue	VERB
fueconorg-4397	87	17	business	business	NOUN
fueconorg-4397	87	18	,	,	PUNCT
fueconorg-4397	87	19	as	as	ADV
fueconorg-4397	87	20	well	well	ADV
fueconorg-4397	87	21	as	as	ADP
fueconorg-4397	87	22	the	the	DET
fueconorg-4397	87	23	established	establish	VERB
fueconorg-4397	87	24	facts	fact	NOUN
fueconorg-4397	87	25	and	and	CCONJ
fueconorg-4397	87	26	circumstances	circumstance	NOUN
fueconorg-4397	87	27	in	in	ADP
fueconorg-4397	87	28	the	the	DET
fueconorg-4397	87	29	company	company	NOUN
fueconorg-4397	87	30	,	,	PUNCT
fueconorg-4397	87	31	the	the	DET
fueconorg-4397	87	32	auditor	auditor	NOUN
fueconorg-4397	87	33	issues	issue	VERB
fueconorg-4397	87	34	an	an	DET
fueconorg-4397	87	35	appropriate	appropriate	ADJ
fueconorg-4397	87	36	opinion	opinion	NOUN
fueconorg-4397	87	37	(	(	PUNCT
fueconorg-4397	87	38	table	table	NOUN
fueconorg-4397	87	39	1	1	NUM
fueconorg-4397	87	40	)	)	PUNCT
fueconorg-4397	87	41	.	.	PUNCT
fueconorg-4397	88	1	94	94	NUM
fueconorg-4397	88	2	m.	m.	NOUN
fueconorg-4397	88	3	jemović	jemović	PROPN
fueconorg-4397	88	4	,	,	PUNCT
fueconorg-4397	88	5	m.	m.	NOUN
fueconorg-4397	88	6	đorđević	đorđević	NOUN
fueconorg-4397	88	7	,	,	PUNCT
fueconorg-4397	88	8	j.	j.	PROPN
fueconorg-4397	88	9	radojiĉić	radojiĉić	PROPN
fueconorg-4397	88	10	table	table	NOUN
fueconorg-4397	88	11	1	1	NUM
fueconorg-4397	88	12	the	the	DET
fueconorg-4397	88	13	connection	connection	NOUN
fueconorg-4397	88	14	between	between	ADP
fueconorg-4397	88	15	going	go	VERB
fueconorg-4397	88	16	concern	concern	NOUN
fueconorg-4397	88	17	assumption	assumption	NOUN
fueconorg-4397	88	18	and	and	CCONJ
fueconorg-4397	88	19	the	the	DET
fueconorg-4397	88	20	auditor	auditor	NOUN
fueconorg-4397	88	21	’s	’s	PART
fueconorg-4397	88	22	opinion	opinion	NOUN
fueconorg-4397	88	23	the	the	DET
fueconorg-4397	88	24	management	management	NOUN
fueconorg-4397	88	25	’s	’s	PART
fueconorg-4397	88	26	uses	use	NOUN
fueconorg-4397	88	27	of	of	ADP
fueconorg-4397	88	28	going	go	VERB
fueconorg-4397	88	29	concern	concern	NOUN
fueconorg-4397	88	30	assumption	assumption	NOUN
fueconorg-4397	88	31	material	material	NOUN
fueconorg-4397	88	32	uncertainty	uncertainty	NOUN
fueconorg-4397	88	33	(	(	PUNCT
fueconorg-4397	88	34	whether	whether	SCONJ
fueconorg-4397	88	35	the	the	DET
fueconorg-4397	88	36	events	event	NOUN
fueconorg-4397	88	37	or	or	CCONJ
fueconorg-4397	88	38	conditions	condition	NOUN
fueconorg-4397	88	39	constitute	constitute	VERB
fueconorg-4397	88	40	a	a	DET
fueconorg-4397	88	41	material	material	ADJ
fueconorg-4397	88	42	uncertainty	uncertainty	NOUN
fueconorg-4397	88	43	)	)	PUNCT
fueconorg-4397	88	44	the	the	DET
fueconorg-4397	88	45	adequacy	adequacy	NOUN
fueconorg-4397	88	46	of	of	ADP
fueconorg-4397	88	47	related	related	ADJ
fueconorg-4397	88	48	disclosures	disclosure	NOUN
fueconorg-4397	88	49	in	in	ADP
fueconorg-4397	88	50	the	the	DET
fueconorg-4397	88	51	financial	financial	ADJ
fueconorg-4397	88	52	statements	statement	NOUN
fueconorg-4397	88	53	auditors	auditor	NOUN
fueconorg-4397	88	54	’	’	PART
fueconorg-4397	88	55	opinion	opinion	NOUN
fueconorg-4397	88	56	appropriate	appropriate	NOUN
fueconorg-4397	88	57	does	do	AUX
fueconorg-4397	88	58	not	not	PART
fueconorg-4397	88	59	exist	exist	VERB
fueconorg-4397	88	60	adequate	adequate	ADJ
fueconorg-4397	88	61	unmodified	unmodified	ADJ
fueconorg-4397	88	62	opinion	opinion	NOUN
fueconorg-4397	88	63	appropriate	appropriate	ADJ
fueconorg-4397	88	64	exists	exist	VERB
fueconorg-4397	88	65	adequate	adequate	ADJ
fueconorg-4397	88	66	unmodified	unmodified	ADJ
fueconorg-4397	88	67	opinion	opinion	NOUN
fueconorg-4397	88	68	(	(	PUNCT
fueconorg-4397	88	69	but	but	CCONJ
fueconorg-4397	88	70	have	have	VERB
fueconorg-4397	88	71	to	to	PART
fueconorg-4397	88	72	include	include	VERB
fueconorg-4397	88	73	an	an	DET
fueconorg-4397	88	74	emphasis	emphasis	NOUN
fueconorg-4397	88	75	of	of	ADP
fueconorg-4397	88	76	matter	matter	NOUN
fueconorg-4397	88	77	paragraph	paragraph	NOUN
fueconorg-4397	88	78	in	in	ADP
fueconorg-4397	88	79	the	the	DET
fueconorg-4397	88	80	auditor	auditor	NOUN
fueconorg-4397	88	81	’s	’s	PART
fueconorg-4397	88	82	report	report	NOUN
fueconorg-4397	88	83	)	)	PUNCT
fueconorg-4397	88	84	appropriate	appropriate	ADJ
fueconorg-4397	88	85	exists	exist	VERB
fueconorg-4397	88	86	disclosures	disclosure	NOUN
fueconorg-4397	88	87	are	be	AUX
fueconorg-4397	88	88	not	not	PART
fueconorg-4397	88	89	made	make	VERB
fueconorg-4397	88	90	qualified	qualified	ADJ
fueconorg-4397	88	91	opinion	opinion	NOUN
fueconorg-4397	88	92	or	or	CCONJ
fueconorg-4397	88	93	adverse	adverse	ADJ
fueconorg-4397	88	94	opinion	opinion	NOUN
fueconorg-4397	88	95	inappropriate	inappropriate	ADJ
fueconorg-4397	88	96	exists	exist	VERB
fueconorg-4397	88	97	unimportant	unimportant	ADJ
fueconorg-4397	88	98	adverse	adverse	ADJ
fueconorg-4397	88	99	opinion	opinion	NOUN
fueconorg-4397	88	100	inappropriate	inappropriate	ADJ
fueconorg-4397	88	101	material	material	ADJ
fueconorg-4397	88	102	uncertainties	uncertainty	NOUN
fueconorg-4397	88	103	are	be	AUX
fueconorg-4397	88	104	significant	significant	ADJ
fueconorg-4397	88	105	to	to	ADP
fueconorg-4397	88	106	the	the	DET
fueconorg-4397	88	107	financial	financial	ADJ
fueconorg-4397	88	108	statements	statement	NOUN
fueconorg-4397	88	109	as	as	ADP
fueconorg-4397	88	110	a	a	DET
fueconorg-4397	88	111	whole	whole	ADJ
fueconorg-4397	88	112	unimportant	unimportant	ADJ
fueconorg-4397	88	113	disclaimer	disclaimer	NOUN
fueconorg-4397	88	114	of	of	ADP
fueconorg-4397	88	115	opinion	opinion	NOUN
fueconorg-4397	88	116	source	source	NOUN
fueconorg-4397	88	117	:	:	PUNCT
fueconorg-4397	88	118	adapted	adapt	VERB
fueconorg-4397	88	119	after	after	ADP
fueconorg-4397	88	120	isa	isa	NOUN
fueconorg-4397	88	121	570	570	NUM
fueconorg-4397	88	122	investors	investor	NOUN
fueconorg-4397	88	123	and	and	CCONJ
fueconorg-4397	88	124	other	other	ADJ
fueconorg-4397	88	125	users	user	NOUN
fueconorg-4397	88	126	believe	believe	VERB
fueconorg-4397	88	127	in	in	ADP
fueconorg-4397	88	128	the	the	DET
fueconorg-4397	88	129	credibility	credibility	NOUN
fueconorg-4397	88	130	of	of	ADP
fueconorg-4397	88	131	the	the	DET
fueconorg-4397	88	132	audit	audit	NOUN
fueconorg-4397	88	133	opinion	opinion	NOUN
fueconorg-4397	88	134	.	.	PUNCT
fueconorg-4397	89	1	however	however	ADV
fueconorg-4397	89	2	,	,	PUNCT
fueconorg-4397	89	3	the	the	DET
fueconorg-4397	89	4	fact	fact	NOUN
fueconorg-4397	89	5	is	be	AUX
fueconorg-4397	89	6	that	that	SCONJ
fueconorg-4397	89	7	giving	give	VERB
fueconorg-4397	89	8	opinions	opinion	NOUN
fueconorg-4397	89	9	about	about	ADP
fueconorg-4397	89	10	business	business	NOUN
fueconorg-4397	89	11	continuity	continuity	NOUN
fueconorg-4397	89	12	is	be	AUX
fueconorg-4397	89	13	very	very	ADV
fueconorg-4397	89	14	challenging	challenging	ADJ
fueconorg-4397	89	15	for	for	ADP
fueconorg-4397	89	16	auditors	auditor	NOUN
fueconorg-4397	89	17	because	because	SCONJ
fueconorg-4397	89	18	it	it	PRON
fueconorg-4397	89	19	involves	involve	VERB
fueconorg-4397	89	20	the	the	DET
fueconorg-4397	89	21	prior	prior	ADJ
fueconorg-4397	89	22	implementation	implementation	NOUN
fueconorg-4397	89	23	of	of	ADP
fueconorg-4397	89	24	very	very	ADV
fueconorg-4397	89	25	complex	complex	ADJ
fueconorg-4397	89	26	activities	activity	NOUN
fueconorg-4397	89	27	while	while	SCONJ
fueconorg-4397	89	28	preserving	preserve	VERB
fueconorg-4397	89	29	independence	independence	NOUN
fueconorg-4397	89	30	.	.	PUNCT
fueconorg-4397	90	1	in	in	ADP
fueconorg-4397	90	2	that	that	DET
fueconorg-4397	90	3	sense	sense	NOUN
fueconorg-4397	90	4	,	,	PUNCT
fueconorg-4397	90	5	the	the	DET
fueconorg-4397	90	6	research	research	NOUN
fueconorg-4397	90	7	subject	subject	NOUN
fueconorg-4397	90	8	by	by	ADP
fueconorg-4397	90	9	numerous	numerous	ADJ
fueconorg-4397	90	10	authors	author	NOUN
fueconorg-4397	90	11	is	be	AUX
fueconorg-4397	90	12	the	the	DET
fueconorg-4397	90	13	prediction	prediction	NOUN
fueconorg-4397	90	14	ability	ability	NOUN
fueconorg-4397	90	15	of	of	ADP
fueconorg-4397	90	16	audit	audit	NOUN
fueconorg-4397	90	17	opinions	opinion	NOUN
fueconorg-4397	90	18	regarding	regard	VERB
fueconorg-4397	90	19	the	the	DET
fueconorg-4397	90	20	client	client	NOUN
fueconorg-4397	90	21	’s	’s	PART
fueconorg-4397	90	22	business	business	NOUN
fueconorg-4397	90	23	continuity	continuity	NOUN
fueconorg-4397	90	24	.	.	PUNCT
fueconorg-4397	91	1	kondić	kondić	NOUN
fueconorg-4397	91	2	and	and	CCONJ
fueconorg-4397	91	3	poljašević	poljašević	PROPN
fueconorg-4397	91	4	(	(	PUNCT
fueconorg-4397	91	5	2015	2015	NUM
fueconorg-4397	91	6	)	)	PUNCT
fueconorg-4397	91	7	summarize	summarize	VERB
fueconorg-4397	91	8	the	the	DET
fueconorg-4397	91	9	results	result	NOUN
fueconorg-4397	91	10	of	of	ADP
fueconorg-4397	91	11	these	these	DET
fueconorg-4397	91	12	studies	study	NOUN
fueconorg-4397	91	13	and	and	CCONJ
fueconorg-4397	91	14	conclude	conclude	VERB
fueconorg-4397	91	15	that	that	SCONJ
fueconorg-4397	91	16	the	the	DET
fueconorg-4397	91	17	prediction	prediction	NOUN
fueconorg-4397	91	18	role	role	NOUN
fueconorg-4397	91	19	of	of	ADP
fueconorg-4397	91	20	the	the	DET
fueconorg-4397	91	21	audit	audit	NOUN
fueconorg-4397	91	22	opinion	opinion	NOUN
fueconorg-4397	91	23	is	be	AUX
fueconorg-4397	91	24	relatively	relatively	ADV
fueconorg-4397	91	25	limited	limited	ADJ
fueconorg-4397	91	26	,	,	PUNCT
fueconorg-4397	91	27	but	but	CCONJ
fueconorg-4397	91	28	still	still	ADV
fueconorg-4397	91	29	with	with	ADP
fueconorg-4397	91	30	a	a	DET
fueconorg-4397	91	31	significant	significant	ADJ
fueconorg-4397	91	32	positive	positive	ADJ
fueconorg-4397	91	33	effect	effect	NOUN
fueconorg-4397	91	34	on	on	ADP
fueconorg-4397	91	35	the	the	DET
fueconorg-4397	91	36	financial	financial	ADJ
fueconorg-4397	91	37	stability	stability	NOUN
fueconorg-4397	91	38	of	of	ADP
fueconorg-4397	91	39	the	the	DET
fueconorg-4397	91	40	company	company	NOUN
fueconorg-4397	91	41	and	and	CCONJ
fueconorg-4397	91	42	its	its	PRON
fueconorg-4397	91	43	position	position	NOUN
fueconorg-4397	91	44	on	on	ADP
fueconorg-4397	91	45	the	the	DET
fueconorg-4397	91	46	capital	capital	NOUN
fueconorg-4397	91	47	market	market	NOUN
fueconorg-4397	91	48	.	.	PUNCT
fueconorg-4397	92	1	more	more	ADV
fueconorg-4397	92	2	specifically	specifically	ADV
fueconorg-4397	92	3	,	,	PUNCT
fueconorg-4397	92	4	the	the	DET
fueconorg-4397	92	5	inclusion	inclusion	NOUN
fueconorg-4397	92	6	of	of	ADP
fueconorg-4397	92	7	an	an	DET
fueconorg-4397	92	8	emphasis	emphasis	NOUN
fueconorg-4397	92	9	of	of	ADP
fueconorg-4397	92	10	matter	matter	NOUN
fueconorg-4397	92	11	paragraph	paragraph	NOUN
fueconorg-4397	92	12	on	on	ADP
fueconorg-4397	92	13	business	business	NOUN
fueconorg-4397	92	14	continuity	continuity	NOUN
fueconorg-4397	92	15	provides	provide	VERB
fueconorg-4397	92	16	valuable	valuable	ADJ
fueconorg-4397	92	17	information	information	NOUN
fueconorg-4397	92	18	to	to	ADP
fueconorg-4397	92	19	investors	investor	NOUN
fueconorg-4397	92	20	on	on	ADP
fueconorg-4397	92	21	the	the	DET
fueconorg-4397	92	22	risks	risk	NOUN
fueconorg-4397	92	23	that	that	PRON
fueconorg-4397	92	24	they	they	PRON
fueconorg-4397	92	25	may	may	AUX
fueconorg-4397	92	26	encounter	encounter	VERB
fueconorg-4397	92	27	in	in	ADP
fueconorg-4397	92	28	investing	invest	VERB
fueconorg-4397	92	29	in	in	ADP
fueconorg-4397	92	30	a	a	DET
fueconorg-4397	92	31	particular	particular	ADJ
fueconorg-4397	92	32	company	company	NOUN
fueconorg-4397	92	33	.	.	PUNCT
fueconorg-4397	93	1	in	in	ADP
fueconorg-4397	93	2	order	order	NOUN
fueconorg-4397	93	3	to	to	PART
fueconorg-4397	93	4	get	get	VERB
fueconorg-4397	93	5	the	the	DET
fueconorg-4397	93	6	audit	audit	NOUN
fueconorg-4397	93	7	opinion	opinion	NOUN
fueconorg-4397	93	8	that	that	PRON
fueconorg-4397	93	9	is	be	AUX
fueconorg-4397	93	10	reliable	reliable	ADJ
fueconorg-4397	93	11	and	and	CCONJ
fueconorg-4397	93	12	with	with	ADP
fueconorg-4397	93	13	greater	great	ADJ
fueconorg-4397	93	14	predictive	predictive	ADJ
fueconorg-4397	93	15	power	power	NOUN
fueconorg-4397	93	16	,	,	PUNCT
fueconorg-4397	93	17	the	the	DET
fueconorg-4397	93	18	place	place	NOUN
fueconorg-4397	93	19	and	and	CCONJ
fueconorg-4397	93	20	role	role	NOUN
fueconorg-4397	93	21	of	of	ADP
fueconorg-4397	93	22	credit	credit	NOUN
fueconorg-4397	93	23	rating	rating	NOUN
fueconorg-4397	93	24	agencies	agency	NOUN
fueconorg-4397	93	25	are	be	AUX
fueconorg-4397	93	26	increasingly	increasingly	ADV
fueconorg-4397	93	27	analyzed	analyze	VERB
fueconorg-4397	93	28	in	in	ADP
fueconorg-4397	93	29	this	this	DET
fueconorg-4397	93	30	process	process	NOUN
fueconorg-4397	93	31	.	.	PUNCT
fueconorg-4397	94	1	more	more	ADV
fueconorg-4397	94	2	specifically	specifically	ADV
fueconorg-4397	94	3	,	,	PUNCT
fueconorg-4397	94	4	auditors	auditor	NOUN
fueconorg-4397	94	5	and	and	CCONJ
fueconorg-4397	94	6	credit	credit	NOUN
fueconorg-4397	94	7	rating	rating	NOUN
fueconorg-4397	94	8	agencies	agency	NOUN
fueconorg-4397	94	9	focus	focus	VERB
fueconorg-4397	94	10	on	on	ADP
fueconorg-4397	94	11	the	the	DET
fueconorg-4397	94	12	same	same	ADJ
fueconorg-4397	94	13	task	task	NOUN
fueconorg-4397	94	14	,	,	PUNCT
fueconorg-4397	94	15	assessing	assess	VERB
fueconorg-4397	94	16	the	the	DET
fueconorg-4397	94	17	company	company	NOUN
fueconorg-4397	94	18	’s	’s	PART
fueconorg-4397	94	19	creditworthiness	creditworthiness	NOUN
fueconorg-4397	94	20	,	,	PUNCT
fueconorg-4397	94	21	so	so	SCONJ
fueconorg-4397	94	22	it	it	PRON
fueconorg-4397	94	23	is	be	AUX
fueconorg-4397	94	24	very	very	ADV
fueconorg-4397	94	25	important	important	ADJ
fueconorg-4397	94	26	to	to	PART
fueconorg-4397	94	27	note	note	VERB
fueconorg-4397	94	28	possible	possible	ADJ
fueconorg-4397	94	29	ways	way	NOUN
fueconorg-4397	94	30	of	of	ADP
fueconorg-4397	94	31	their	their	PRON
fueconorg-4397	94	32	cooperation	cooperation	NOUN
fueconorg-4397	94	33	.	.	PUNCT
fueconorg-4397	95	1	3	3	X
fueconorg-4397	95	2	.	.	X
fueconorg-4397	95	3	the	the	DET
fueconorg-4397	95	4	role	role	NOUN
fueconorg-4397	95	5	of	of	ADP
fueconorg-4397	95	6	credit	credit	NOUN
fueconorg-4397	95	7	rating	rating	NOUN
fueconorg-4397	95	8	agencies	agency	NOUN
fueconorg-4397	95	9	in	in	ADP
fueconorg-4397	95	10	the	the	DET
fueconorg-4397	95	11	assessment	assessment	NOUN
fueconorg-4397	95	12	of	of	ADP
fueconorg-4397	95	13	company	company	NOUN
fueconorg-4397	95	14	and	and	CCONJ
fueconorg-4397	95	15	bank	bank	NOUN
fueconorg-4397	95	16	creditworthiness	creditworthiness	NOUN
fueconorg-4397	95	17	the	the	DET
fueconorg-4397	95	18	main	main	ADJ
fueconorg-4397	95	19	role	role	NOUN
fueconorg-4397	95	20	of	of	ADP
fueconorg-4397	95	21	credit	credit	NOUN
fueconorg-4397	95	22	rating	rating	NOUN
fueconorg-4397	95	23	agencies	agency	NOUN
fueconorg-4397	95	24	is	be	AUX
fueconorg-4397	95	25	to	to	PART
fueconorg-4397	95	26	give	give	VERB
fueconorg-4397	95	27	an	an	DET
fueconorg-4397	95	28	opinion	opinion	NOUN
fueconorg-4397	95	29	on	on	ADP
fueconorg-4397	95	30	the	the	DET
fueconorg-4397	95	31	ability	ability	NOUN
fueconorg-4397	95	32	of	of	ADP
fueconorg-4397	95	33	a	a	DET
fueconorg-4397	95	34	specific	specific	ADJ
fueconorg-4397	95	35	entity	entity	NOUN
fueconorg-4397	95	36	(	(	PUNCT
fueconorg-4397	95	37	company	company	NOUN
fueconorg-4397	95	38	,	,	PUNCT
fueconorg-4397	95	39	state	state	NOUN
fueconorg-4397	95	40	,	,	PUNCT
fueconorg-4397	95	41	local	local	ADJ
fueconorg-4397	95	42	self	self	NOUN
fueconorg-4397	95	43	-	-	PUNCT
fueconorg-4397	95	44	government	government	NOUN
fueconorg-4397	95	45	)	)	PUNCT
fueconorg-4397	95	46	to	to	ADP
fueconorg-4397	95	47	timely	timely	ADV
fueconorg-4397	95	48	and	and	CCONJ
fueconorg-4397	95	49	fully	fully	ADV
fueconorg-4397	95	50	settle	settle	VERB
fueconorg-4397	95	51	its	its	PRON
fueconorg-4397	95	52	obligations	obligation	NOUN
fueconorg-4397	95	53	towards	towards	ADP
fueconorg-4397	95	54	creditors	creditor	NOUN
fueconorg-4397	95	55	.	.	PUNCT
fueconorg-4397	96	1	in	in	ADP
fueconorg-4397	96	2	a	a	DET
fueconorg-4397	96	3	word	word	NOUN
fueconorg-4397	96	4	,	,	PUNCT
fueconorg-4397	96	5	the	the	DET
fueconorg-4397	96	6	rating	rating	NOUN
fueconorg-4397	96	7	agency	agency	NOUN
fueconorg-4397	96	8	’s	’s	PART
fueconorg-4397	96	9	task	task	NOUN
fueconorg-4397	96	10	is	be	AUX
fueconorg-4397	96	11	to	to	PART
fueconorg-4397	96	12	give	give	VERB
fueconorg-4397	96	13	an	an	DET
fueconorg-4397	96	14	opinion	opinion	NOUN
fueconorg-4397	96	15	on	on	ADP
fueconorg-4397	96	16	the	the	DET
fueconorg-4397	96	17	legal	legal	ADJ
fueconorg-4397	96	18	entity	entity	NOUN
fueconorg-4397	96	19	’s	’s	PART
fueconorg-4397	96	20	overall	overall	ADJ
fueconorg-4397	96	21	credit	credit	NOUN
fueconorg-4397	96	22	risk	risk	NOUN
fueconorg-4397	96	23	(	(	PUNCT
fueconorg-4397	96	24	issuer	issuer	NOUN
fueconorg-4397	96	25	credit	credit	NOUN
fueconorg-4397	96	26	rating	rating	NOUN
fueconorg-4397	96	27	)	)	PUNCT
fueconorg-4397	96	28	,	,	PUNCT
fueconorg-4397	96	29	assessing	assess	VERB
fueconorg-4397	96	30	the	the	DET
fueconorg-4397	96	31	ability	ability	NOUN
fueconorg-4397	96	32	and	and	CCONJ
fueconorg-4397	96	33	willingness	willingness	NOUN
fueconorg-4397	96	34	of	of	ADP
fueconorg-4397	96	35	a	a	DET
fueconorg-4397	96	36	particular	particular	ADJ
fueconorg-4397	96	37	public	public	ADJ
fueconorg-4397	96	38	or	or	CCONJ
fueconorg-4397	96	39	private	private	ADJ
fueconorg-4397	96	40	entity	entity	NOUN
fueconorg-4397	96	41	to	to	PART
fueconorg-4397	96	42	settle	settle	VERB
fueconorg-4397	96	43	its	its	PRON
fueconorg-4397	96	44	obligations	obligation	NOUN
fueconorg-4397	96	45	,	,	PUNCT
fueconorg-4397	96	46	or	or	CCONJ
fueconorg-4397	96	47	regarding	regard	VERB
fueconorg-4397	96	48	a	a	DET
fueconorg-4397	96	49	financial	financial	ADJ
fueconorg-4397	96	50	instrument	instrument	NOUN
fueconorg-4397	96	51	(	(	PUNCT
fueconorg-4397	96	52	issue	issue	VERB
fueconorg-4397	96	53	credit	credit	NOUN
fueconorg-4397	96	54	rating	rating	NOUN
fueconorg-4397	96	55	)	)	PUNCT
fueconorg-4397	96	56	,	,	PUNCT
fueconorg-4397	96	57	assessing	assess	VERB
fueconorg-4397	96	58	the	the	DET
fueconorg-4397	96	59	credit	credit	NOUN
fueconorg-4397	96	60	risk	risk	NOUN
fueconorg-4397	96	61	of	of	ADP
fueconorg-4397	96	62	a	a	DET
fueconorg-4397	96	63	particular	particular	ADJ
fueconorg-4397	96	64	security	security	NOUN
fueconorg-4397	96	65	.	.	PUNCT
fueconorg-4397	97	1	in	in	ADP
fueconorg-4397	97	2	the	the	DET
fueconorg-4397	97	3	second	second	ADJ
fueconorg-4397	97	4	case	case	NOUN
fueconorg-4397	97	5	,	,	PUNCT
fueconorg-4397	97	6	the	the	DET
fueconorg-4397	97	7	rating	rating	NOUN
fueconorg-4397	97	8	agency	agency	NOUN
fueconorg-4397	97	9	first	first	ADV
fueconorg-4397	97	10	assigns	assign	VERB
fueconorg-4397	97	11	a	a	DET
fueconorg-4397	97	12	rating	rating	NOUN
fueconorg-4397	97	13	to	to	ADP
fueconorg-4397	97	14	a	a	DET
fueconorg-4397	97	15	company	company	NOUN
fueconorg-4397	97	16	that	that	PRON
fueconorg-4397	97	17	issues	issue	VERB
fueconorg-4397	97	18	securities	security	NOUN
fueconorg-4397	97	19	,	,	PUNCT
fueconorg-4397	97	20	and	and	CCONJ
fueconorg-4397	97	21	then	then	ADV
fueconorg-4397	97	22	rates	rate	VERB
fueconorg-4397	97	23	a	a	DET
fueconorg-4397	97	24	particular	particular	ADJ
fueconorg-4397	97	25	security	security	NOUN
fueconorg-4397	97	26	.	.	PUNCT
fueconorg-4397	98	1	here	here	ADV
fueconorg-4397	98	2	,	,	PUNCT
fueconorg-4397	98	3	the	the	DET
fueconorg-4397	98	4	sovereign	sovereign	ADJ
fueconorg-4397	98	5	credit	credit	NOUN
fueconorg-4397	98	6	rating	rating	NOUN
fueconorg-4397	98	7	is	be	AUX
fueconorg-4397	98	8	especially	especially	ADV
fueconorg-4397	98	9	the	the	DET
fueconorg-4397	98	10	role	role	NOUN
fueconorg-4397	98	11	of	of	ADP
fueconorg-4397	98	12	audit	audit	NOUN
fueconorg-4397	98	13	and	and	CCONJ
fueconorg-4397	98	14	credit	credit	NOUN
fueconorg-4397	98	15	rating	rating	NOUN
fueconorg-4397	98	16	agencies	agency	NOUN
fueconorg-4397	98	17	in	in	ADP
fueconorg-4397	98	18	the	the	DET
fueconorg-4397	98	19	assesment	assesment	NOUN
fueconorg-4397	98	20	of	of	ADP
fueconorg-4397	98	21	company	company	NOUN
fueconorg-4397	98	22	creditworthiness	creditworthiness	PROPN
fueconorg-4397	98	23	...	...	PUNCT
fueconorg-4397	99	1	95	95	NUM
fueconorg-4397	99	2	important	important	ADJ
fueconorg-4397	99	3	,	,	PUNCT
fueconorg-4397	99	4	bearing	bear	VERB
fueconorg-4397	99	5	in	in	ADP
fueconorg-4397	99	6	mind	mind	NOUN
fueconorg-4397	99	7	that	that	SCONJ
fueconorg-4397	99	8	government	government	NOUN
fueconorg-4397	99	9	securities	security	NOUN
fueconorg-4397	99	10	are	be	AUX
fueconorg-4397	99	11	a	a	DET
fueconorg-4397	99	12	benchmark	benchmark	NOUN
fueconorg-4397	99	13	in	in	ADP
fueconorg-4397	99	14	determining	determine	VERB
fueconorg-4397	99	15	the	the	DET
fueconorg-4397	99	16	return	return	NOUN
fueconorg-4397	99	17	on	on	ADP
fueconorg-4397	99	18	securities	security	NOUN
fueconorg-4397	99	19	of	of	ADP
fueconorg-4397	99	20	other	other	ADJ
fueconorg-4397	99	21	entities	entity	NOUN
fueconorg-4397	99	22	.	.	PUNCT
fueconorg-4397	100	1	the	the	DET
fueconorg-4397	100	2	assigned	assign	VERB
fueconorg-4397	100	3	credit	credit	NOUN
fueconorg-4397	100	4	rating	rating	NOUN
fueconorg-4397	100	5	can	can	AUX
fueconorg-4397	100	6	be	be	AUX
fueconorg-4397	100	7	changed	change	VERB
fueconorg-4397	100	8	over	over	ADP
fueconorg-4397	100	9	time	time	NOUN
fueconorg-4397	100	10	,	,	PUNCT
fueconorg-4397	100	11	in	in	ADP
fueconorg-4397	100	12	case	case	NOUN
fueconorg-4397	100	13	certain	certain	ADJ
fueconorg-4397	100	14	factors	factor	NOUN
fueconorg-4397	100	15	from	from	ADP
fueconorg-4397	100	16	internal	internal	ADJ
fueconorg-4397	100	17	and	and	CCONJ
fueconorg-4397	100	18	external	external	ADJ
fueconorg-4397	100	19	environment	environment	NOUN
fueconorg-4397	100	20	in	in	ADP
fueconorg-4397	100	21	which	which	PRON
fueconorg-4397	100	22	the	the	DET
fueconorg-4397	100	23	borrower	borrower	NOUN
fueconorg-4397	100	24	operates	operate	VERB
fueconorg-4397	100	25	are	be	AUX
fueconorg-4397	100	26	not	not	PART
fueconorg-4397	100	27	looked	look	VERB
fueconorg-4397	100	28	at	at	ADP
fueconorg-4397	100	29	during	during	ADP
fueconorg-4397	100	30	the	the	DET
fueconorg-4397	100	31	initial	initial	ADJ
fueconorg-4397	100	32	credit	credit	NOUN
fueconorg-4397	100	33	rating	rating	NOUN
fueconorg-4397	100	34	analysis	analysis	NOUN
fueconorg-4397	100	35	,	,	PUNCT
fueconorg-4397	100	36	and	and	CCONJ
fueconorg-4397	100	37	may	may	AUX
fueconorg-4397	100	38	affect	affect	VERB
fueconorg-4397	100	39	its	its	PRON
fueconorg-4397	100	40	ability	ability	NOUN
fueconorg-4397	100	41	to	to	PART
fueconorg-4397	100	42	settle	settle	VERB
fueconorg-4397	100	43	its	its	PRON
fueconorg-4397	100	44	obligations	obligation	NOUN
fueconorg-4397	100	45	.	.	PUNCT
fueconorg-4397	101	1	the	the	DET
fueconorg-4397	101	2	basis	basis	NOUN
fueconorg-4397	101	3	for	for	ADP
fueconorg-4397	101	4	the	the	DET
fueconorg-4397	101	5	existence	existence	NOUN
fueconorg-4397	101	6	of	of	ADP
fueconorg-4397	101	7	these	these	DET
fueconorg-4397	101	8	institutions	institution	NOUN
fueconorg-4397	101	9	lies	lie	VERB
fueconorg-4397	101	10	in	in	ADP
fueconorg-4397	101	11	the	the	DET
fueconorg-4397	101	12	information	information	NOUN
fueconorg-4397	101	13	asymmetry	asymmetry	NOUN
fueconorg-4397	101	14	that	that	PRON
fueconorg-4397	101	15	exists	exist	VERB
fueconorg-4397	101	16	between	between	ADP
fueconorg-4397	101	17	issuers	issuer	NOUN
fueconorg-4397	101	18	of	of	ADP
fueconorg-4397	101	19	securities	security	NOUN
fueconorg-4397	101	20	,	,	PUNCT
fueconorg-4397	101	21	on	on	ADP
fueconorg-4397	101	22	the	the	DET
fueconorg-4397	101	23	one	one	NUM
fueconorg-4397	101	24	hand	hand	NOUN
fueconorg-4397	101	25	,	,	PUNCT
fueconorg-4397	101	26	and	and	CCONJ
fueconorg-4397	101	27	investors	investor	NOUN
fueconorg-4397	101	28	,	,	PUNCT
fueconorg-4397	101	29	on	on	ADP
fueconorg-4397	101	30	the	the	DET
fueconorg-4397	101	31	other	other	ADJ
fueconorg-4397	101	32	.	.	PUNCT
fueconorg-4397	102	1	this	this	DET
fueconorg-4397	102	2	problem	problem	NOUN
fueconorg-4397	102	3	was	be	AUX
fueconorg-4397	102	4	initially	initially	ADV
fueconorg-4397	102	5	not	not	PART
fueconorg-4397	102	6	so	so	ADV
fueconorg-4397	102	7	apparent	apparent	ADJ
fueconorg-4397	102	8	as	as	SCONJ
fueconorg-4397	102	9	there	there	PRON
fueconorg-4397	102	10	were	be	VERB
fueconorg-4397	102	11	state	state	NOUN
fueconorg-4397	102	12	and	and	CCONJ
fueconorg-4397	102	13	local	local	ADJ
fueconorg-4397	102	14	government	government	NOUN
fueconorg-4397	102	15	bonds	bond	NOUN
fueconorg-4397	102	16	on	on	ADP
fueconorg-4397	102	17	the	the	DET
fueconorg-4397	102	18	market	market	NOUN
fueconorg-4397	102	19	.	.	PUNCT
fueconorg-4397	103	1	however	however	ADV
fueconorg-4397	103	2	,	,	PUNCT
fueconorg-4397	103	3	the	the	DET
fueconorg-4397	103	4	offer	offer	NOUN
fueconorg-4397	103	5	of	of	ADP
fueconorg-4397	103	6	an	an	DET
fueconorg-4397	103	7	increasing	increase	VERB
fueconorg-4397	103	8	number	number	NOUN
fueconorg-4397	103	9	and	and	CCONJ
fueconorg-4397	103	10	types	type	NOUN
fueconorg-4397	103	11	of	of	ADP
fueconorg-4397	103	12	securities	security	NOUN
fueconorg-4397	103	13	,	,	PUNCT
fueconorg-4397	103	14	primarily	primarily	ADV
fueconorg-4397	103	15	private	private	ADJ
fueconorg-4397	103	16	ones	one	NOUN
fueconorg-4397	103	17	,	,	PUNCT
fueconorg-4397	103	18	imposed	impose	VERB
fueconorg-4397	103	19	the	the	DET
fueconorg-4397	103	20	need	need	NOUN
fueconorg-4397	103	21	for	for	SCONJ
fueconorg-4397	103	22	investors	investor	NOUN
fueconorg-4397	103	23	to	to	PART
fueconorg-4397	103	24	base	base	VERB
fueconorg-4397	103	25	their	their	PRON
fueconorg-4397	103	26	decisions	decision	NOUN
fueconorg-4397	103	27	on	on	ADP
fueconorg-4397	103	28	agencies	agency	NOUN
fueconorg-4397	103	29	’	'	PUNCT
fueconorg-4397	103	30	ratings	rating	NOUN
fueconorg-4397	103	31	.	.	PUNCT
fueconorg-4397	104	1	this	this	DET
fueconorg-4397	104	2	information	information	NOUN
fueconorg-4397	104	3	has	have	AUX
fueconorg-4397	104	4	become	become	VERB
fueconorg-4397	104	5	an	an	DET
fueconorg-4397	104	6	indispensable	indispensable	ADJ
fueconorg-4397	104	7	element	element	NOUN
fueconorg-4397	104	8	in	in	ADP
fueconorg-4397	104	9	making	make	VERB
fueconorg-4397	104	10	investment	investment	NOUN
fueconorg-4397	104	11	decisions	decision	NOUN
fueconorg-4397	104	12	,	,	PUNCT
fueconorg-4397	104	13	primarily	primarily	ADV
fueconorg-4397	104	14	of	of	ADP
fueconorg-4397	104	15	smaller	small	ADJ
fueconorg-4397	104	16	investors	investor	NOUN
fueconorg-4397	104	17	who	who	PRON
fueconorg-4397	104	18	were	be	AUX
fueconorg-4397	104	19	not	not	PART
fueconorg-4397	104	20	able	able	ADJ
fueconorg-4397	104	21	to	to	PART
fueconorg-4397	104	22	come	come	VERB
fueconorg-4397	104	23	to	to	ADP
fueconorg-4397	104	24	information	information	NOUN
fueconorg-4397	104	25	about	about	ADP
fueconorg-4397	104	26	the	the	DET
fueconorg-4397	104	27	company	company	NOUN
fueconorg-4397	104	28	creditworthiness	creditworthiness	NOUN
fueconorg-4397	104	29	in	in	ADP
fueconorg-4397	104	30	some	some	DET
fueconorg-4397	104	31	other	other	ADJ
fueconorg-4397	104	32	way	way	NOUN
fueconorg-4397	104	33	.	.	PUNCT
fueconorg-4397	105	1	credit	credit	NOUN
fueconorg-4397	105	2	rating	rating	NOUN
fueconorg-4397	105	3	agencies	agency	NOUN
fueconorg-4397	105	4	are	be	AUX
fueconorg-4397	105	5	relatively	relatively	ADV
fueconorg-4397	105	6	young	young	ADJ
fueconorg-4397	105	7	institutions	institution	NOUN
fueconorg-4397	105	8	that	that	PRON
fueconorg-4397	105	9	first	first	ADV
fueconorg-4397	105	10	appeared	appear	VERB
fueconorg-4397	105	11	on	on	ADP
fueconorg-4397	105	12	the	the	DET
fueconorg-4397	105	13	us	us	PROPN
fueconorg-4397	105	14	market	market	NOUN
fueconorg-4397	105	15	at	at	ADP
fueconorg-4397	105	16	the	the	DET
fueconorg-4397	105	17	beginning	beginning	NOUN
fueconorg-4397	105	18	of	of	ADP
fueconorg-4397	105	19	the	the	DET
fueconorg-4397	105	20	20	20	NUM
fueconorg-4397	105	21	th	th	NUM
fueconorg-4397	105	22	century	century	NOUN
fueconorg-4397	105	23	,	,	PUNCT
fueconorg-4397	105	24	when	when	SCONJ
fueconorg-4397	105	25	there	there	PRON
fueconorg-4397	105	26	was	be	VERB
fueconorg-4397	105	27	an	an	DET
fueconorg-4397	105	28	increased	increase	VERB
fueconorg-4397	105	29	need	need	NOUN
fueconorg-4397	105	30	to	to	PART
fueconorg-4397	105	31	finance	finance	VERB
fueconorg-4397	105	32	the	the	DET
fueconorg-4397	105	33	railway	railway	NOUN
fueconorg-4397	105	34	construction	construction	NOUN
fueconorg-4397	105	35	.	.	PUNCT
fueconorg-4397	106	1	in	in	ADP
fueconorg-4397	106	2	the	the	DET
fueconorg-4397	106	3	short	short	ADJ
fueconorg-4397	106	4	term	term	NOUN
fueconorg-4397	106	5	,	,	PUNCT
fueconorg-4397	106	6	by	by	ADP
fueconorg-4397	106	7	the	the	DET
fueconorg-4397	106	8	end	end	NOUN
fueconorg-4397	106	9	of	of	ADP
fueconorg-4397	106	10	the	the	DET
fueconorg-4397	106	11	20	20	NUM
fueconorg-4397	106	12	th	th	NUM
fueconorg-4397	106	13	century	century	NOUN
fueconorg-4397	106	14	,	,	PUNCT
fueconorg-4397	106	15	rating	rating	NOUN
fueconorg-4397	106	16	agencies	agency	NOUN
fueconorg-4397	106	17	experienced	experience	VERB
fueconorg-4397	106	18	explosive	explosive	ADJ
fueconorg-4397	106	19	growth	growth	NOUN
fueconorg-4397	106	20	,	,	PUNCT
fueconorg-4397	106	21	given	give	VERB
fueconorg-4397	106	22	the	the	DET
fueconorg-4397	106	23	growing	grow	VERB
fueconorg-4397	106	24	number	number	NOUN
fueconorg-4397	106	25	of	of	ADP
fueconorg-4397	106	26	ratings	rating	NOUN
fueconorg-4397	106	27	assigned	assign	VERB
fueconorg-4397	106	28	.	.	PUNCT
fueconorg-4397	107	1	among	among	ADP
fueconorg-4397	107	2	them	they	PRON
fueconorg-4397	107	3	,	,	PUNCT
fueconorg-4397	107	4	three	three	NUM
fueconorg-4397	107	5	credit	credit	NOUN
fueconorg-4397	107	6	rating	rating	NOUN
fueconorg-4397	107	7	agencies	agency	NOUN
fueconorg-4397	107	8	took	take	VERB
fueconorg-4397	107	9	the	the	DET
fueconorg-4397	107	10	highest	high	ADJ
fueconorg-4397	107	11	market	market	NOUN
fueconorg-4397	107	12	share	share	NOUN
fueconorg-4397	107	13	(	(	PUNCT
fueconorg-4397	107	14	as	as	ADV
fueconorg-4397	107	15	much	much	ADJ
fueconorg-4397	107	16	as	as	ADP
fueconorg-4397	107	17	95	95	NUM
fueconorg-4397	107	18	%	%	NOUN
fueconorg-4397	107	19	)	)	PUNCT
fueconorg-4397	107	20	,	,	PUNCT
fueconorg-4397	107	21	s	s	PROPN
fueconorg-4397	107	22	&	&	CCONJ
fueconorg-4397	107	23	p	p	NOUN
fueconorg-4397	107	24	,	,	PUNCT
fueconorg-4397	107	25	moody	moody	PROPN
fueconorg-4397	107	26	’s	’s	PART
fueconorg-4397	107	27	,	,	PUNCT
fueconorg-4397	107	28	and	and	CCONJ
fueconorg-4397	107	29	fitch	fitch	PROPN
fueconorg-4397	107	30	,	,	PUNCT
fueconorg-4397	107	31	respectively	respectively	ADV
fueconorg-4397	107	32	.	.	PUNCT
fueconorg-4397	108	1	in	in	ADP
fueconorg-4397	108	2	addition	addition	NOUN
fueconorg-4397	108	3	,	,	PUNCT
fueconorg-4397	108	4	the	the	DET
fueconorg-4397	108	5	us	us	PROPN
fueconorg-4397	108	6	securities	securities	PROPN
fueconorg-4397	108	7	and	and	CCONJ
fueconorg-4397	108	8	exchange	exchange	PROPN
fueconorg-4397	108	9	commission	commission	PROPN
fueconorg-4397	108	10	(	(	PUNCT
fueconorg-4397	108	11	sec	sec	PROPN
fueconorg-4397	108	12	)	)	PUNCT
fueconorg-4397	108	13	began	begin	VERB
fueconorg-4397	108	14	the	the	DET
fueconorg-4397	108	15	practice	practice	NOUN
fueconorg-4397	108	16	of	of	ADP
fueconorg-4397	108	17	nationally	nationally	ADV
fueconorg-4397	108	18	recognized	recognize	VERB
fueconorg-4397	108	19	statistical	statistical	ADJ
fueconorg-4397	108	20	rating	rating	NOUN
fueconorg-4397	108	21	organizations	organization	NOUN
fueconorg-4397	108	22	(	(	PUNCT
fueconorg-4397	108	23	nrsros	nrsros	PROPN
fueconorg-4397	108	24	)	)	PUNCT
fueconorg-4397	108	25	,	,	PUNCT
fueconorg-4397	108	26	which	which	PRON
fueconorg-4397	108	27	further	far	ADV
fueconorg-4397	108	28	concentrated	concentrate	VERB
fueconorg-4397	108	29	the	the	DET
fueconorg-4397	108	30	rating	rating	NOUN
fueconorg-4397	108	31	agency	agency	NOUN
fueconorg-4397	108	32	market	market	NOUN
fueconorg-4397	108	33	.	.	PUNCT
fueconorg-4397	109	1	the	the	DET
fueconorg-4397	109	2	widespread	widespread	ADJ
fueconorg-4397	109	3	use	use	NOUN
fueconorg-4397	109	4	of	of	ADP
fueconorg-4397	109	5	agency	agency	NOUN
fueconorg-4397	109	6	ratings	rating	NOUN
fueconorg-4397	109	7	also	also	ADV
fueconorg-4397	109	8	came	come	VERB
fueconorg-4397	109	9	out	out	ADP
fueconorg-4397	109	10	of	of	ADP
fueconorg-4397	109	11	simplicity	simplicity	NOUN
fueconorg-4397	109	12	of	of	ADP
fueconorg-4397	109	13	interpreting	interpret	VERB
fueconorg-4397	109	14	the	the	DET
fueconorg-4397	109	15	ratings	rating	NOUN
fueconorg-4397	109	16	,	,	PUNCT
fueconorg-4397	109	17	where	where	SCONJ
fueconorg-4397	109	18	one	one	NUM
fueconorg-4397	109	19	symbol	symbol	NOUN
fueconorg-4397	109	20	sublimates	sublimate	VERB
fueconorg-4397	109	21	the	the	DET
fueconorg-4397	109	22	total	total	ADJ
fueconorg-4397	109	23	entity	entity	NOUN
fueconorg-4397	109	24	or	or	CCONJ
fueconorg-4397	109	25	security	security	NOUN
fueconorg-4397	109	26	credit	credit	NOUN
fueconorg-4397	109	27	risk	risk	NOUN
fueconorg-4397	109	28	(	(	PUNCT
fueconorg-4397	109	29	kožul	kožul	NOUN
fueconorg-4397	109	30	,	,	PUNCT
fueconorg-4397	109	31	2012	2012	NUM
fueconorg-4397	109	32	)	)	PUNCT
fueconorg-4397	109	33	.	.	PUNCT
fueconorg-4397	110	1	the	the	DET
fueconorg-4397	110	2	first	first	ADJ
fueconorg-4397	110	3	four	four	NUM
fueconorg-4397	110	4	letters	letter	NOUN
fueconorg-4397	110	5	of	of	ADP
fueconorg-4397	110	6	the	the	DET
fueconorg-4397	110	7	alphabet	alphabet	NOUN
fueconorg-4397	110	8	(	(	PUNCT
fueconorg-4397	110	9	a	a	PROPN
fueconorg-4397	110	10	-	-	PUNCT
fueconorg-4397	110	11	d	d	NOUN
fueconorg-4397	110	12	)	)	PUNCT
fueconorg-4397	110	13	are	be	AUX
fueconorg-4397	110	14	used	use	VERB
fueconorg-4397	110	15	to	to	PART
fueconorg-4397	110	16	denote	denote	VERB
fueconorg-4397	110	17	the	the	DET
fueconorg-4397	110	18	credit	credit	NOUN
fueconorg-4397	110	19	rating	rating	NOUN
fueconorg-4397	110	20	of	of	ADP
fueconorg-4397	110	21	a	a	DET
fueconorg-4397	110	22	particular	particular	ADJ
fueconorg-4397	110	23	security	security	NOUN
fueconorg-4397	110	24	,	,	PUNCT
fueconorg-4397	110	25	where	where	SCONJ
fueconorg-4397	110	26	the	the	DET
fueconorg-4397	110	27	classification	classification	NOUN
fueconorg-4397	110	28	is	be	AUX
fueconorg-4397	110	29	done	do	VERB
fueconorg-4397	110	30	according	accord	VERB
fueconorg-4397	110	31	to	to	ADP
fueconorg-4397	110	32	the	the	DET
fueconorg-4397	110	33	degree	degree	NOUN
fueconorg-4397	110	34	of	of	ADP
fueconorg-4397	110	35	risk	risk	NOUN
fueconorg-4397	110	36	in	in	ADP
fueconorg-4397	110	37	two	two	NUM
fueconorg-4397	110	38	grades	grade	NOUN
fueconorg-4397	110	39	:	:	PUNCT
fueconorg-4397	110	40	investment	investment	NOUN
fueconorg-4397	110	41	and	and	CCONJ
fueconorg-4397	110	42	speculative	speculative	ADJ
fueconorg-4397	110	43	(	(	PUNCT
fueconorg-4397	110	44	table	table	NOUN
fueconorg-4397	110	45	2	2	NUM
fueconorg-4397	110	46	)	)	PUNCT
fueconorg-4397	110	47	.	.	PUNCT
fueconorg-4397	111	1	within	within	ADP
fueconorg-4397	111	2	the	the	DET
fueconorg-4397	111	3	defined	define	VERB
fueconorg-4397	111	4	grades	grade	NOUN
fueconorg-4397	111	5	,	,	PUNCT
fueconorg-4397	111	6	ratings	rating	NOUN
fueconorg-4397	111	7	are	be	AUX
fueconorg-4397	111	8	hierarchically	hierarchically	ADV
fueconorg-4397	111	9	set	set	VERB
fueconorg-4397	111	10	,	,	PUNCT
fueconorg-4397	111	11	from	from	ADP
fueconorg-4397	111	12	the	the	DET
fueconorg-4397	111	13	highest	high	ADJ
fueconorg-4397	111	14	to	to	ADP
fueconorg-4397	111	15	the	the	DET
fueconorg-4397	111	16	lowest	low	ADJ
fueconorg-4397	111	17	.	.	PUNCT
fueconorg-4397	112	1	table	table	NOUN
fueconorg-4397	112	2	2	2	NUM
fueconorg-4397	112	3	s	s	NOUN
fueconorg-4397	112	4	&	&	CCONJ
fueconorg-4397	112	5	p	p	NOUN
fueconorg-4397	112	6	,	,	PUNCT
fueconorg-4397	112	7	fitch	fitch	NOUN
fueconorg-4397	112	8	and	and	CCONJ
fueconorg-4397	112	9	moody	moody	PROPN
fueconorg-4397	112	10	’s	’s	PART
fueconorg-4397	112	11	ratings	rating	NOUN
fueconorg-4397	112	12	rating	rating	NOUN
fueconorg-4397	112	13	s&p	s&p	PROPN
fueconorg-4397	112	14	/	/	SYM
fueconorg-4397	112	15	fitch	fitch	PROPN
fueconorg-4397	112	16	moody	moody	PROPN
fueconorg-4397	112	17	’s	’s	PART
fueconorg-4397	112	18	investment	investment	NOUN
fueconorg-4397	112	19	grade	grade	NOUN
fueconorg-4397	112	20	aaa	aaa	NOUN
fueconorg-4397	112	21	aaa	aaa	NOUN
fueconorg-4397	113	1	aa	aa	INTJ
fueconorg-4397	113	2	aa	aa	PROPN
fueconorg-4397	113	3	a	a	DET
fueconorg-4397	113	4	a	a	DET
fueconorg-4397	113	5	bbb	bbb	NOUN
fueconorg-4397	113	6	baa	baa	NOUN
fueconorg-4397	113	7	speculative	speculative	ADJ
fueconorg-4397	113	8	grade	grade	NOUN
fueconorg-4397	113	9	bb	bb	NOUN
fueconorg-4397	113	10	ba	ba	PROPN
fueconorg-4397	113	11	b	b	PROPN
fueconorg-4397	113	12	b	b	PROPN
fueconorg-4397	113	13	ccc	ccc	PROPN
fueconorg-4397	113	14	caa	caa	NOUN
fueconorg-4397	114	1	cc	cc	ADP
fueconorg-4397	114	2	ca	ca	NOUN
fueconorg-4397	114	3	c	c	PROPN
fueconorg-4397	114	4	c	c	NOUN
fueconorg-4397	114	5	d	d	X
fueconorg-4397	114	6	source	source	NOUN
fueconorg-4397	114	7	:	:	PUNCT
fueconorg-4397	114	8	standard&poor	standard&poor	ADV
fueconorg-4397	114	9	’s	’s	ADV
fueconorg-4397	114	10	,	,	PUNCT
fueconorg-4397	114	11	2018	2018	NUM
fueconorg-4397	114	12	(	(	PUNCT
fueconorg-4397	114	13	www.spratings.com	www.spratings.com	PROPN
fueconorg-4397	114	14	)	)	PUNCT
fueconorg-4397	115	1	;	;	PUNCT
fueconorg-4397	115	2	moody	moody	PROPN
fueconorg-4397	115	3	’s	’s	NOUN
fueconorg-4397	115	4	,	,	PUNCT
fueconorg-4397	115	5	2018	2018	NUM
fueconorg-4397	115	6	(	(	PUNCT
fueconorg-4397	115	7	https://www.moodys.com/pages/amr002002.aspx	https://www.moodys.com/pages/amr002002.aspx	NOUN
fueconorg-4397	115	8	)	)	PUNCT
fueconorg-4397	115	9	;	;	PUNCT
fueconorg-4397	115	10	fitch	fitch	PROPN
fueconorg-4397	115	11	,	,	PUNCT
fueconorg-4397	115	12	2018	2018	NUM
fueconorg-4397	115	13	(	(	PUNCT
fueconorg-4397	115	14	https://www.fitchratings.com/site/definitions	https://www.fitchratings.com/site/definition	NOUN
fueconorg-4397	115	15	)	)	PUNCT
fueconorg-4397	115	16	regulatory	regulatory	ADJ
fueconorg-4397	115	17	authorities	authority	NOUN
fueconorg-4397	115	18	at	at	ADP
fueconorg-4397	115	19	the	the	DET
fueconorg-4397	115	20	international	international	ADJ
fueconorg-4397	115	21	and	and	CCONJ
fueconorg-4397	115	22	national	national	ADJ
fueconorg-4397	115	23	level	level	NOUN
fueconorg-4397	115	24	strengthened	strengthen	VERB
fueconorg-4397	115	25	the	the	DET
fueconorg-4397	115	26	position	position	NOUN
fueconorg-4397	115	27	of	of	ADP
fueconorg-4397	115	28	credit	credit	NOUN
fueconorg-4397	115	29	rating	rating	NOUN
fueconorg-4397	115	30	agencies	agency	NOUN
fueconorg-4397	115	31	,	,	PUNCT
fueconorg-4397	115	32	by	by	ADP
fueconorg-4397	115	33	adopting	adopt	VERB
fueconorg-4397	115	34	regulations	regulation	NOUN
fueconorg-4397	115	35	that	that	PRON
fueconorg-4397	115	36	limit	limit	VERB
fueconorg-4397	115	37	the	the	DET
fueconorg-4397	115	38	investment	investment	NOUN
fueconorg-4397	115	39	activity	activity	NOUN
fueconorg-4397	115	40	of	of	ADP
fueconorg-4397	115	41	certain	certain	ADJ
fueconorg-4397	115	42	financial	financial	ADJ
fueconorg-4397	115	43	institutions	institution	NOUN
fueconorg-4397	115	44	exclusively	exclusively	ADV
fueconorg-4397	115	45	to	to	ADP
fueconorg-4397	115	46	securities	security	NOUN
fueconorg-4397	115	47	with	with	ADP
fueconorg-4397	115	48	high	high	ADJ
fueconorg-4397	115	49	credit	credit	NOUN
fueconorg-4397	115	50	ratings	rating	NOUN
fueconorg-4397	115	51	.	.	PUNCT
fueconorg-4397	116	1	for	for	ADP
fueconorg-4397	116	2	96	96	NUM
fueconorg-4397	116	3	m.	m.	NOUN
fueconorg-4397	116	4	jemović	jemović	PROPN
fueconorg-4397	116	5	,	,	PUNCT
fueconorg-4397	116	6	m.	m.	NOUN
fueconorg-4397	116	7	đorđević	đorđević	NOUN
fueconorg-4397	116	8	,	,	PUNCT
fueconorg-4397	116	9	j.	j.	PROPN
fueconorg-4397	116	10	radojiĉić	radojiĉić	VERB
fueconorg-4397	116	11	example	example	NOUN
fueconorg-4397	116	12	,	,	PUNCT
fueconorg-4397	116	13	contractual	contractual	ADJ
fueconorg-4397	116	14	savings	saving	NOUN
fueconorg-4397	116	15	institutions	institution	NOUN
fueconorg-4397	116	16	(	(	PUNCT
fueconorg-4397	116	17	insurance	insurance	NOUN
fueconorg-4397	116	18	companies	company	NOUN
fueconorg-4397	116	19	and	and	CCONJ
fueconorg-4397	116	20	pension	pension	NOUN
fueconorg-4397	116	21	funds	fund	NOUN
fueconorg-4397	116	22	)	)	PUNCT
fueconorg-4397	116	23	have	have	VERB
fueconorg-4397	116	24	a	a	DET
fueconorg-4397	116	25	strictly	strictly	ADV
fueconorg-4397	116	26	defined	define	VERB
fueconorg-4397	116	27	investment	investment	NOUN
fueconorg-4397	116	28	policy	policy	NOUN
fueconorg-4397	116	29	characterized	characterize	VERB
fueconorg-4397	116	30	by	by	ADP
fueconorg-4397	116	31	elements	element	NOUN
fueconorg-4397	116	32	of	of	ADP
fueconorg-4397	116	33	prudence	prudence	NOUN
fueconorg-4397	116	34	and	and	CCONJ
fueconorg-4397	116	35	security	security	NOUN
fueconorg-4397	116	36	of	of	ADP
fueconorg-4397	116	37	investment	investment	NOUN
fueconorg-4397	116	38	,	,	PUNCT
fueconorg-4397	116	39	which	which	PRON
fueconorg-4397	116	40	means	mean	VERB
fueconorg-4397	116	41	investing	invest	VERB
fueconorg-4397	116	42	in	in	ADP
fueconorg-4397	116	43	securities	security	NOUN
fueconorg-4397	116	44	with	with	ADP
fueconorg-4397	116	45	small	small	ADJ
fueconorg-4397	116	46	but	but	CCONJ
fueconorg-4397	116	47	secure	secure	ADJ
fueconorg-4397	116	48	return	return	NOUN
fueconorg-4397	116	49	,	,	PUNCT
fueconorg-4397	116	50	i.e.	i.e.	X
fueconorg-4397	116	51	in	in	ADP
fueconorg-4397	116	52	securities	security	NOUN
fueconorg-4397	116	53	with	with	ADP
fueconorg-4397	116	54	high	high	ADJ
fueconorg-4397	116	55	credit	credit	NOUN
fueconorg-4397	116	56	rating	rating	NOUN
fueconorg-4397	116	57	(	(	PUNCT
fueconorg-4397	116	58	jovanović	jovanović	NOUN
fueconorg-4397	116	59	,	,	PUNCT
fueconorg-4397	116	60	2013	2013	NUM
fueconorg-4397	116	61	,	,	PUNCT
fueconorg-4397	116	62	p.	p.	NOUN
fueconorg-4397	116	63	255	255	NUM
fueconorg-4397	116	64	)	)	PUNCT
fueconorg-4397	116	65	.	.	PUNCT
fueconorg-4397	117	1	similar	similar	ADJ
fueconorg-4397	117	2	rules	rule	NOUN
fueconorg-4397	117	3	are	be	AUX
fueconorg-4397	117	4	embedded	embed	VERB
fueconorg-4397	117	5	in	in	ADP
fueconorg-4397	117	6	banking	banking	NOUN
fueconorg-4397	117	7	laws	law	NOUN
fueconorg-4397	117	8	,	,	PUNCT
fueconorg-4397	117	9	in	in	ADP
fueconorg-4397	117	10	the	the	DET
fueconorg-4397	117	11	sense	sense	NOUN
fueconorg-4397	117	12	that	that	SCONJ
fueconorg-4397	117	13	banks	bank	NOUN
fueconorg-4397	117	14	can	can	AUX
fueconorg-4397	117	15	invest	invest	VERB
fueconorg-4397	117	16	exclusively	exclusively	ADV
fueconorg-4397	117	17	in	in	ADP
fueconorg-4397	117	18	securities	security	NOUN
fueconorg-4397	117	19	with	with	ADP
fueconorg-4397	117	20	investment	investment	NOUN
fueconorg-4397	117	21	rating	rating	NOUN
fueconorg-4397	117	22	.	.	PUNCT
fueconorg-4397	118	1	ratings	rating	NOUN
fueconorg-4397	118	2	have	have	VERB
fueconorg-4397	118	3	significant	significant	ADJ
fueconorg-4397	118	4	implications	implication	NOUN
fueconorg-4397	118	5	on	on	ADP
fueconorg-4397	118	6	the	the	DET
fueconorg-4397	118	7	stock	stock	NOUN
fueconorg-4397	118	8	market	market	NOUN
fueconorg-4397	118	9	,	,	PUNCT
fueconorg-4397	118	10	in	in	ADP
fueconorg-4397	118	11	the	the	DET
fueconorg-4397	118	12	sense	sense	NOUN
fueconorg-4397	118	13	that	that	SCONJ
fueconorg-4397	118	14	stock	stock	NOUN
fueconorg-4397	118	15	prices	price	NOUN
fueconorg-4397	118	16	rise	rise	VERB
fueconorg-4397	118	17	in	in	ADP
fueconorg-4397	118	18	conditions	condition	NOUN
fueconorg-4397	118	19	of	of	ADP
fueconorg-4397	118	20	credit	credit	NOUN
fueconorg-4397	118	21	rating	rating	NOUN
fueconorg-4397	118	22	growth	growth	NOUN
fueconorg-4397	118	23	,	,	PUNCT
fueconorg-4397	118	24	and	and	CCONJ
fueconorg-4397	118	25	vice	vice	ADV
fueconorg-4397	118	26	versa	versa	NOUN
fueconorg-4397	118	27	in	in	ADP
fueconorg-4397	118	28	the	the	DET
fueconorg-4397	118	29	event	event	NOUN
fueconorg-4397	118	30	of	of	ADP
fueconorg-4397	118	31	a	a	DET
fueconorg-4397	118	32	downturn	downturn	NOUN
fueconorg-4397	118	33	.	.	PUNCT
fueconorg-4397	119	1	the	the	DET
fueconorg-4397	119	2	significance	significance	NOUN
fueconorg-4397	119	3	of	of	ADP
fueconorg-4397	119	4	credit	credit	NOUN
fueconorg-4397	119	5	rating	rating	NOUN
fueconorg-4397	119	6	agencies	agency	NOUN
fueconorg-4397	119	7	and	and	CCONJ
fueconorg-4397	119	8	their	their	PRON
fueconorg-4397	119	9	ratings	rating	NOUN
fueconorg-4397	119	10	was	be	AUX
fueconorg-4397	119	11	especially	especially	ADV
fueconorg-4397	119	12	evident	evident	ADJ
fueconorg-4397	119	13	with	with	ADP
fueconorg-4397	119	14	the	the	DET
fueconorg-4397	119	15	securitization	securitization	NOUN
fueconorg-4397	119	16	of	of	ADP
fueconorg-4397	119	17	mortgage	mortgage	NOUN
fueconorg-4397	119	18	loans	loan	NOUN
fueconorg-4397	119	19	and	and	CCONJ
fueconorg-4397	119	20	the	the	DET
fueconorg-4397	119	21	emergence	emergence	NOUN
fueconorg-4397	119	22	of	of	ADP
fueconorg-4397	119	23	derivative	derivative	ADJ
fueconorg-4397	119	24	securities	security	NOUN
fueconorg-4397	119	25	.	.	PUNCT
fueconorg-4397	120	1	in	in	ADP
fueconorg-4397	120	2	recent	recent	ADJ
fueconorg-4397	120	3	years	year	NOUN
fueconorg-4397	120	4	,	,	PUNCT
fueconorg-4397	120	5	ratings	rating	NOUN
fueconorg-4397	120	6	have	have	AUX
fueconorg-4397	120	7	also	also	ADV
fueconorg-4397	120	8	been	be	AUX
fueconorg-4397	120	9	used	use	VERB
fueconorg-4397	120	10	as	as	ADP
fueconorg-4397	120	11	an	an	DET
fueconorg-4397	120	12	instrument	instrument	NOUN
fueconorg-4397	120	13	for	for	ADP
fueconorg-4397	120	14	the	the	DET
fueconorg-4397	120	15	supervision	supervision	NOUN
fueconorg-4397	120	16	and	and	CCONJ
fueconorg-4397	120	17	regulation	regulation	NOUN
fueconorg-4397	120	18	of	of	ADP
fueconorg-4397	120	19	entities	entity	NOUN
fueconorg-4397	120	20	and	and	CCONJ
fueconorg-4397	120	21	institutions	institution	NOUN
fueconorg-4397	120	22	operating	operate	VERB
fueconorg-4397	120	23	on	on	ADP
fueconorg-4397	120	24	the	the	DET
fueconorg-4397	120	25	financial	financial	ADJ
fueconorg-4397	120	26	market	market	NOUN
fueconorg-4397	120	27	(	(	PUNCT
fueconorg-4397	120	28	pavković	pavković	PROPN
fueconorg-4397	120	29	&	&	CCONJ
fueconorg-4397	120	30	vedriš	vedriš	PROPN
fueconorg-4397	120	31	,	,	PUNCT
fueconorg-4397	120	32	2011	2011	NUM
fueconorg-4397	120	33	)	)	PUNCT
fueconorg-4397	120	34	.	.	PUNCT
fueconorg-4397	121	1	the	the	DET
fueconorg-4397	121	2	rating	rating	NOUN
fueconorg-4397	121	3	agencies	agency	NOUN
fueconorg-4397	121	4	themselves	themselves	PRON
fueconorg-4397	121	5	are	be	AUX
fueconorg-4397	121	6	,	,	PUNCT
fueconorg-4397	121	7	on	on	ADP
fueconorg-4397	121	8	the	the	DET
fueconorg-4397	121	9	other	other	ADJ
fueconorg-4397	121	10	hand	hand	NOUN
fueconorg-4397	121	11	,	,	PUNCT
fueconorg-4397	121	12	poorly	poorly	ADV
fueconorg-4397	121	13	regulated	regulate	VERB
fueconorg-4397	121	14	.	.	PUNCT
fueconorg-4397	122	1	in	in	ADP
fueconorg-4397	122	2	order	order	NOUN
fueconorg-4397	122	3	to	to	PART
fueconorg-4397	122	4	facilitate	facilitate	VERB
fueconorg-4397	122	5	issuers	issuer	NOUN
fueconorg-4397	122	6	’	'	PUNCT
fueconorg-4397	122	7	access	access	NOUN
fueconorg-4397	122	8	to	to	ADP
fueconorg-4397	122	9	the	the	DET
fueconorg-4397	122	10	capital	capital	NOUN
fueconorg-4397	122	11	market	market	NOUN
fueconorg-4397	122	12	and	and	CCONJ
fueconorg-4397	122	13	allow	allow	VERB
fueconorg-4397	122	14	for	for	ADP
fueconorg-4397	122	15	more	more	ADV
fueconorg-4397	122	16	favorable	favorable	ADJ
fueconorg-4397	122	17	indebtedness	indebtedness	NOUN
fueconorg-4397	122	18	,	,	PUNCT
fueconorg-4397	122	19	rating	rating	NOUN
fueconorg-4397	122	20	agencies	agency	NOUN
fueconorg-4397	122	21	made	make	VERB
fueconorg-4397	122	22	“	"	PUNCT
fueconorg-4397	122	23	settlements	settlement	NOUN
fueconorg-4397	122	24	”	"	PUNCT
fueconorg-4397	122	25	with	with	ADP
fueconorg-4397	122	26	issuers	issuer	NOUN
fueconorg-4397	122	27	,	,	PUNCT
fueconorg-4397	122	28	which	which	PRON
fueconorg-4397	122	29	resulted	result	VERB
fueconorg-4397	122	30	in	in	ADP
fueconorg-4397	122	31	higher	high	ADJ
fueconorg-4397	122	32	rating	rating	NOUN
fueconorg-4397	122	33	of	of	ADP
fueconorg-4397	122	34	their	their	PRON
fueconorg-4397	122	35	securities	security	NOUN
fueconorg-4397	122	36	.	.	PUNCT
fueconorg-4397	123	1	as	as	ADP
fueconorg-4397	123	2	compensation	compensation	NOUN
fueconorg-4397	123	3	,	,	PUNCT
fueconorg-4397	123	4	credit	credit	NOUN
fueconorg-4397	123	5	rating	rating	NOUN
fueconorg-4397	123	6	agency	agency	NOUN
fueconorg-4397	123	7	received	receive	VERB
fueconorg-4397	123	8	a	a	DET
fueconorg-4397	123	9	fee	fee	NOUN
fueconorg-4397	123	10	from	from	ADP
fueconorg-4397	123	11	the	the	DET
fueconorg-4397	123	12	issuer	issuer	NOUN
fueconorg-4397	123	13	higher	high	ADJ
fueconorg-4397	123	14	than	than	ADP
fueconorg-4397	123	15	that	that	PRON
fueconorg-4397	123	16	paid	pay	VERB
fueconorg-4397	123	17	by	by	ADP
fueconorg-4397	123	18	investors	investor	NOUN
fueconorg-4397	123	19	(	(	PUNCT
fueconorg-4397	123	20	issuer	issuer	NOUN
fueconorg-4397	123	21	pays	pay	NOUN
fueconorg-4397	123	22	vs.	vs.	ADP
fueconorg-4397	123	23	subscriber	subscriber	NOUN
fueconorg-4397	123	24	pays	pay	VERB
fueconorg-4397	123	25	)	)	PUNCT
fueconorg-4397	123	26	.	.	PUNCT
fueconorg-4397	124	1	this	this	DET
fueconorg-4397	124	2	type	type	NOUN
fueconorg-4397	124	3	of	of	ADP
fueconorg-4397	124	4	compensation	compensation	NOUN
fueconorg-4397	124	5	was	be	AUX
fueconorg-4397	124	6	especially	especially	ADV
fueconorg-4397	124	7	apparent	apparent	ADJ
fueconorg-4397	124	8	with	with	ADP
fueconorg-4397	124	9	the	the	DET
fueconorg-4397	124	10	appearance	appearance	NOUN
fueconorg-4397	124	11	of	of	ADP
fueconorg-4397	124	12	structural	structural	ADJ
fueconorg-4397	124	13	products	product	NOUN
fueconorg-4397	124	14	,	,	PUNCT
fueconorg-4397	124	15	i.e.	i.e.	X
fueconorg-4397	124	16	securities	security	NOUN
fueconorg-4397	124	17	issued	issue	VERB
fueconorg-4397	124	18	in	in	ADP
fueconorg-4397	124	19	the	the	DET
fueconorg-4397	124	20	process	process	NOUN
fueconorg-4397	124	21	of	of	ADP
fueconorg-4397	124	22	securitization	securitization	NOUN
fueconorg-4397	124	23	of	of	ADP
fueconorg-4397	124	24	mortgage	mortgage	NOUN
fueconorg-4397	124	25	loans	loan	NOUN
fueconorg-4397	124	26	.	.	PUNCT
fueconorg-4397	125	1	the	the	DET
fueconorg-4397	125	2	situation	situation	NOUN
fueconorg-4397	125	3	in	in	ADP
fueconorg-4397	125	4	which	which	PRON
fueconorg-4397	125	5	the	the	DET
fueconorg-4397	125	6	rated	rate	VERB
fueconorg-4397	125	7	firms	firm	NOUN
fueconorg-4397	125	8	actually	actually	ADV
fueconorg-4397	125	9	pay	pay	VERB
fueconorg-4397	125	10	for	for	ADP
fueconorg-4397	125	11	rating	rating	NOUN
fueconorg-4397	125	12	raised	raise	VERB
fueconorg-4397	125	13	suspicion	suspicion	NOUN
fueconorg-4397	125	14	as	as	ADP
fueconorg-4397	125	15	to	to	ADP
fueconorg-4397	125	16	the	the	DET
fueconorg-4397	125	17	independence	independence	NOUN
fueconorg-4397	125	18	of	of	ADP
fueconorg-4397	125	19	rating	rating	NOUN
fueconorg-4397	125	20	agencies	agency	NOUN
fueconorg-4397	125	21	and	and	CCONJ
fueconorg-4397	125	22	the	the	DET
fueconorg-4397	125	23	objectivity	objectivity	NOUN
fueconorg-4397	125	24	of	of	ADP
fueconorg-4397	125	25	the	the	DET
fueconorg-4397	125	26	ratings	rating	NOUN
fueconorg-4397	125	27	given	give	VERB
fueconorg-4397	125	28	.	.	PUNCT
fueconorg-4397	126	1	in	in	ADP
fueconorg-4397	126	2	addition	addition	NOUN
fueconorg-4397	126	3	,	,	PUNCT
fueconorg-4397	126	4	market	market	NOUN
fueconorg-4397	126	5	globalization	globalization	NOUN
fueconorg-4397	126	6	brought	bring	VERB
fueconorg-4397	126	7	higher	high	ADJ
fueconorg-4397	126	8	ratings	rating	NOUN
fueconorg-4397	126	9	to	to	ADP
fueconorg-4397	126	10	global	global	ADJ
fueconorg-4397	126	11	companies	company	NOUN
fueconorg-4397	126	12	compared	compare	VERB
fueconorg-4397	126	13	to	to	ADP
fueconorg-4397	126	14	the	the	DET
fueconorg-4397	126	15	sovereign	sovereign	NOUN
fueconorg-4397	126	16	,	,	PUNCT
fueconorg-4397	126	17	which	which	PRON
fueconorg-4397	126	18	put	put	VERB
fueconorg-4397	126	19	pressure	pressure	NOUN
fueconorg-4397	126	20	on	on	ADP
fueconorg-4397	126	21	the	the	DET
fueconorg-4397	126	22	rating	rating	NOUN
fueconorg-4397	126	23	agency	agency	NOUN
fueconorg-4397	126	24	to	to	PART
fueconorg-4397	126	25	give	give	VERB
fueconorg-4397	126	26	sovereigns	sovereign	NOUN
fueconorg-4397	126	27	a	a	DET
fueconorg-4397	126	28	more	more	ADV
fueconorg-4397	126	29	favorable	favorable	ADJ
fueconorg-4397	126	30	rating	rating	NOUN
fueconorg-4397	126	31	(	(	PUNCT
fueconorg-4397	126	32	kožul	kožul	NOUN
fueconorg-4397	126	33	,	,	PUNCT
fueconorg-4397	126	34	2012	2012	NUM
fueconorg-4397	126	35	)	)	PUNCT
fueconorg-4397	126	36	.	.	PUNCT
fueconorg-4397	127	1	providing	provide	VERB
fueconorg-4397	127	2	advisory	advisory	ADJ
fueconorg-4397	127	3	services	service	NOUN
fueconorg-4397	127	4	by	by	ADP
fueconorg-4397	127	5	rating	rating	NOUN
fueconorg-4397	127	6	agencies	agency	NOUN
fueconorg-4397	127	7	is	be	AUX
fueconorg-4397	127	8	another	another	DET
fueconorg-4397	127	9	reason	reason	NOUN
fueconorg-4397	127	10	for	for	ADP
fueconorg-4397	127	11	questioning	question	VERB
fueconorg-4397	127	12	the	the	DET
fueconorg-4397	127	13	independence	independence	NOUN
fueconorg-4397	127	14	of	of	ADP
fueconorg-4397	127	15	rating	rating	NOUN
fueconorg-4397	127	16	agencies	agency	NOUN
fueconorg-4397	127	17	.	.	PUNCT
fueconorg-4397	128	1	a	a	DET
fueconorg-4397	128	2	system	system	NOUN
fueconorg-4397	128	3	in	in	ADP
fueconorg-4397	128	4	which	which	PRON
fueconorg-4397	128	5	investors	investor	NOUN
fueconorg-4397	128	6	as	as	ADP
fueconorg-4397	128	7	primary	primary	ADJ
fueconorg-4397	128	8	rating	rating	NOUN
fueconorg-4397	128	9	users	user	NOUN
fueconorg-4397	128	10	are	be	AUX
fueconorg-4397	128	11	in	in	ADP
fueconorg-4397	128	12	a	a	DET
fueconorg-4397	128	13	more	more	ADV
fueconorg-4397	128	14	unfavorable	unfavorable	ADJ
fueconorg-4397	128	15	situation	situation	NOUN
fueconorg-4397	128	16	than	than	ADP
fueconorg-4397	128	17	issuers	issuer	NOUN
fueconorg-4397	128	18	,	,	PUNCT
fueconorg-4397	128	19	and	and	CCONJ
fueconorg-4397	128	20	where	where	SCONJ
fueconorg-4397	128	21	issuers	issuer	NOUN
fueconorg-4397	128	22	actually	actually	ADV
fueconorg-4397	128	23	“	"	PUNCT
fueconorg-4397	128	24	order	order	NOUN
fueconorg-4397	128	25	and	and	CCONJ
fueconorg-4397	128	26	buy	buy	VERB
fueconorg-4397	128	27	”	"	PUNCT
fueconorg-4397	128	28	ratings	rating	NOUN
fueconorg-4397	128	29	,	,	PUNCT
fueconorg-4397	128	30	has	have	AUX
fueconorg-4397	128	31	created	create	VERB
fueconorg-4397	128	32	the	the	DET
fueconorg-4397	128	33	basis	basis	NOUN
fueconorg-4397	128	34	for	for	ADP
fueconorg-4397	128	35	numerous	numerous	ADJ
fueconorg-4397	128	36	abuses	abuse	NOUN
fueconorg-4397	128	37	by	by	ADP
fueconorg-4397	128	38	credit	credit	NOUN
fueconorg-4397	128	39	rating	rating	NOUN
fueconorg-4397	128	40	agencies	agency	NOUN
fueconorg-4397	128	41	.	.	PUNCT
fueconorg-4397	129	1	the	the	DET
fueconorg-4397	129	2	first	first	ADJ
fueconorg-4397	129	3	case	case	NOUN
fueconorg-4397	129	4	of	of	ADP
fueconorg-4397	129	5	such	such	ADJ
fueconorg-4397	129	6	abuse	abuse	NOUN
fueconorg-4397	129	7	was	be	AUX
fueconorg-4397	129	8	recorded	record	VERB
fueconorg-4397	129	9	with	with	ADP
fueconorg-4397	129	10	enron	enron	PROPN
fueconorg-4397	129	11	,	,	PUNCT
fueconorg-4397	129	12	which	which	PRON
fueconorg-4397	129	13	was	be	AUX
fueconorg-4397	129	14	assigned	assign	VERB
fueconorg-4397	129	15	investment	investment	NOUN
fueconorg-4397	129	16	rating	rating	NOUN
fueconorg-4397	129	17	immediately	immediately	ADV
fueconorg-4397	129	18	before	before	ADP
fueconorg-4397	129	19	its	its	PRON
fueconorg-4397	129	20	bankruptcy	bankruptcy	NOUN
fueconorg-4397	129	21	.	.	PUNCT
fueconorg-4397	130	1	a	a	DET
fueconorg-4397	130	2	similar	similar	ADJ
fueconorg-4397	130	3	situation	situation	NOUN
fueconorg-4397	130	4	took	take	VERB
fueconorg-4397	130	5	place	place	NOUN
fueconorg-4397	130	6	during	during	ADP
fueconorg-4397	130	7	the	the	DET
fueconorg-4397	130	8	financial	financial	ADJ
fueconorg-4397	130	9	crisis	crisis	NOUN
fueconorg-4397	130	10	of	of	ADP
fueconorg-4397	130	11	2008	2008	NUM
fueconorg-4397	130	12	,	,	PUNCT
fueconorg-4397	130	13	in	in	ADP
fueconorg-4397	130	14	the	the	DET
fueconorg-4397	130	15	case	case	NOUN
fueconorg-4397	130	16	of	of	ADP
fueconorg-4397	130	17	lehman	lehman	PROPN
fueconorg-4397	130	18	brothers	brother	NOUN
fueconorg-4397	130	19	.	.	PUNCT
fueconorg-4397	131	1	specifically	specifically	ADV
fueconorg-4397	131	2	,	,	PUNCT
fueconorg-4397	131	3	the	the	DET
fueconorg-4397	131	4	rating	rating	NOUN
fueconorg-4397	131	5	agency	agency	NOUN
fueconorg-4397	131	6	assigned	assign	VERB
fueconorg-4397	131	7	this	this	DET
fueconorg-4397	131	8	institution	institution	NOUN
fueconorg-4397	131	9	an	an	DET
fueconorg-4397	131	10	investment	investment	NOUN
fueconorg-4397	131	11	rating	rating	NOUN
fueconorg-4397	131	12	,	,	PUNCT
fueconorg-4397	131	13	and	and	CCONJ
fueconorg-4397	131	14	as	as	ADP
fueconorg-4397	131	15	an	an	DET
fueconorg-4397	131	16	argument	argument	NOUN
fueconorg-4397	131	17	for	for	ADP
fueconorg-4397	131	18	such	such	DET
fueconorg-4397	131	19	a	a	DET
fueconorg-4397	131	20	rating	rating	NOUN
fueconorg-4397	131	21	stated	state	VERB
fueconorg-4397	131	22	the	the	DET
fueconorg-4397	131	23	open	open	ADJ
fueconorg-4397	131	24	willingness	willingness	NOUN
fueconorg-4397	131	25	of	of	ADP
fueconorg-4397	131	26	the	the	DET
fueconorg-4397	131	27	fed	fed	PROPN
fueconorg-4397	131	28	to	to	PART
fueconorg-4397	131	29	provide	provide	VERB
fueconorg-4397	131	30	liquidity	liquidity	NOUN
fueconorg-4397	131	31	support	support	NOUN
fueconorg-4397	131	32	to	to	ADP
fueconorg-4397	131	33	this	this	DET
fueconorg-4397	131	34	institution	institution	NOUN
fueconorg-4397	131	35	.	.	PUNCT
fueconorg-4397	132	1	although	although	SCONJ
fueconorg-4397	132	2	the	the	DET
fueconorg-4397	132	3	investment	investment	NOUN
fueconorg-4397	132	4	bank	bank	NOUN
fueconorg-4397	132	5	does	do	AUX
fueconorg-4397	132	6	not	not	PART
fueconorg-4397	132	7	have	have	VERB
fueconorg-4397	132	8	the	the	DET
fueconorg-4397	132	9	exclusive	exclusive	ADJ
fueconorg-4397	132	10	right	right	NOUN
fueconorg-4397	132	11	to	to	PART
fueconorg-4397	132	12	use	use	VERB
fueconorg-4397	132	13	a	a	DET
fueconorg-4397	132	14	discount	discount	NOUN
fueconorg-4397	132	15	counter	counter	NOUN
fueconorg-4397	132	16	or	or	CCONJ
fueconorg-4397	132	17	any	any	DET
fueconorg-4397	132	18	other	other	ADJ
fueconorg-4397	132	19	financial	financial	ADJ
fueconorg-4397	132	20	safety	safety	NOUN
fueconorg-4397	132	21	net	net	NOUN
fueconorg-4397	132	22	,	,	PUNCT
fueconorg-4397	132	23	such	such	DET
fueconorg-4397	132	24	an	an	DET
fueconorg-4397	132	25	intervention	intervention	NOUN
fueconorg-4397	132	26	is	be	AUX
fueconorg-4397	132	27	often	often	ADV
fueconorg-4397	132	28	considered	consider	VERB
fueconorg-4397	132	29	justifiable	justifiable	ADJ
fueconorg-4397	132	30	in	in	ADP
fueconorg-4397	132	31	the	the	DET
fueconorg-4397	132	32	case	case	NOUN
fueconorg-4397	132	33	of	of	ADP
fueconorg-4397	132	34	too	too	ADV
fueconorg-4397	132	35	big	big	ADJ
fueconorg-4397	132	36	or	or	CCONJ
fueconorg-4397	132	37	too	too	ADV
fueconorg-4397	132	38	systemic	systemic	ADJ
fueconorg-4397	132	39	to	to	PART
fueconorg-4397	132	40	fail	fail	VERB
fueconorg-4397	132	41	institution	institution	NOUN
fueconorg-4397	132	42	.	.	PUNCT
fueconorg-4397	133	1	in	in	ADP
fueconorg-4397	133	2	addition	addition	NOUN
fueconorg-4397	133	3	,	,	PUNCT
fueconorg-4397	133	4	errors	error	NOUN
fueconorg-4397	133	5	were	be	AUX
fueconorg-4397	133	6	made	make	VERB
fueconorg-4397	133	7	in	in	ADP
fueconorg-4397	133	8	the	the	DET
fueconorg-4397	133	9	rating	rating	NOUN
fueconorg-4397	133	10	of	of	ADP
fueconorg-4397	133	11	structural	structural	ADJ
fueconorg-4397	133	12	products	product	NOUN
fueconorg-4397	133	13	(	(	PUNCT
fueconorg-4397	133	14	derivative	derivative	ADJ
fueconorg-4397	133	15	mortgage	mortgage	NOUN
fueconorg-4397	133	16	securities	security	NOUN
fueconorg-4397	133	17	)	)	PUNCT
fueconorg-4397	133	18	of	of	ADP
fueconorg-4397	133	19	this	this	DET
fueconorg-4397	133	20	investment	investment	NOUN
fueconorg-4397	133	21	bank	bank	NOUN
fueconorg-4397	133	22	.	.	PUNCT
fueconorg-4397	134	1	the	the	DET
fueconorg-4397	134	2	existence	existence	NOUN
fueconorg-4397	134	3	of	of	ADP
fueconorg-4397	134	4	insurance	insurance	NOUN
fueconorg-4397	134	5	and	and	CCONJ
fueconorg-4397	134	6	external	external	ADJ
fueconorg-4397	134	7	and	and	CCONJ
fueconorg-4397	134	8	internal	internal	ADJ
fueconorg-4397	134	9	guarantees	guarantee	NOUN
fueconorg-4397	134	10	,	,	PUNCT
fueconorg-4397	134	11	in	in	ADP
fueconorg-4397	134	12	particular	particular	ADJ
fueconorg-4397	134	13	the	the	DET
fueconorg-4397	134	14	presence	presence	NOUN
fueconorg-4397	134	15	of	of	ADP
fueconorg-4397	134	16	numerous	numerous	ADJ
fueconorg-4397	134	17	participants	participant	NOUN
fueconorg-4397	134	18	in	in	ADP
fueconorg-4397	134	19	the	the	DET
fueconorg-4397	134	20	process	process	NOUN
fueconorg-4397	134	21	of	of	ADP
fueconorg-4397	134	22	securitization	securitization	NOUN
fueconorg-4397	134	23	of	of	ADP
fueconorg-4397	134	24	mortgage	mortgage	NOUN
fueconorg-4397	134	25	loans	loan	NOUN
fueconorg-4397	134	26	,	,	PUNCT
fueconorg-4397	134	27	concealed	conceal	VERB
fueconorg-4397	134	28	the	the	DET
fueconorg-4397	134	29	risk	risk	NOUN
fueconorg-4397	134	30	that	that	SCONJ
fueconorg-4397	134	31	investors	investor	NOUN
fueconorg-4397	134	32	may	may	AUX
fueconorg-4397	134	33	be	be	AUX
fueconorg-4397	134	34	exposed	expose	VERB
fueconorg-4397	134	35	to	to	ADP
fueconorg-4397	134	36	by	by	ADP
fueconorg-4397	134	37	purchasing	purchase	VERB
fueconorg-4397	134	38	such	such	ADJ
fueconorg-4397	134	39	securities	security	NOUN
fueconorg-4397	134	40	.	.	PUNCT
fueconorg-4397	135	1	bankruptcy	bankruptcy	NOUN
fueconorg-4397	135	2	of	of	ADP
fueconorg-4397	135	3	this	this	DET
fueconorg-4397	135	4	investment	investment	NOUN
fueconorg-4397	135	5	bank	bank	NOUN
fueconorg-4397	135	6	only	only	ADV
fueconorg-4397	135	7	a	a	DET
fueconorg-4397	135	8	few	few	ADJ
fueconorg-4397	135	9	months	month	NOUN
fueconorg-4397	135	10	after	after	SCONJ
fueconorg-4397	135	11	the	the	DET
fueconorg-4397	135	12	favourable	favourable	ADJ
fueconorg-4397	135	13	rating	rating	NOUN
fueconorg-4397	135	14	has	have	AUX
fueconorg-4397	135	15	given	give	VERB
fueconorg-4397	135	16	opened	open	VERB
fueconorg-4397	135	17	polemics	polemic	NOUN
fueconorg-4397	135	18	about	about	ADP
fueconorg-4397	135	19	the	the	DET
fueconorg-4397	135	20	accuracy	accuracy	NOUN
fueconorg-4397	135	21	and	and	CCONJ
fueconorg-4397	135	22	reliability	reliability	NOUN
fueconorg-4397	135	23	of	of	ADP
fueconorg-4397	135	24	ratings	rating	NOUN
fueconorg-4397	135	25	.	.	PUNCT
fueconorg-4397	136	1	investors	investor	NOUN
fueconorg-4397	136	2	that	that	PRON
fueconorg-4397	136	3	invested	invest	VERB
fueconorg-4397	136	4	considerable	considerable	ADJ
fueconorg-4397	136	5	amounts	amount	NOUN
fueconorg-4397	136	6	into	into	ADP
fueconorg-4397	136	7	securitized	securitized	ADJ
fueconorg-4397	136	8	securities	security	NOUN
fueconorg-4397	136	9	of	of	ADP
fueconorg-4397	136	10	this	this	DET
fueconorg-4397	136	11	investment	investment	NOUN
fueconorg-4397	136	12	bank	bank	NOUN
fueconorg-4397	136	13	found	find	VERB
fueconorg-4397	136	14	themselves	themselves	PRON
fueconorg-4397	136	15	in	in	ADP
fueconorg-4397	136	16	the	the	DET
fueconorg-4397	136	17	position	position	NOUN
fueconorg-4397	136	18	of	of	ADP
fueconorg-4397	136	19	impossibility	impossibility	NOUN
fueconorg-4397	136	20	to	to	PART
fueconorg-4397	136	21	sell	sell	VERB
fueconorg-4397	136	22	these	these	DET
fueconorg-4397	136	23	securities	security	NOUN
fueconorg-4397	136	24	.	.	PUNCT
fueconorg-4397	137	1	bearing	bear	VERB
fueconorg-4397	137	2	in	in	ADP
fueconorg-4397	137	3	mind	mind	NOUN
fueconorg-4397	137	4	that	that	SCONJ
fueconorg-4397	137	5	audit	audit	NOUN
fueconorg-4397	137	6	companies	company	NOUN
fueconorg-4397	137	7	made	make	VERB
fueconorg-4397	137	8	a	a	DET
fueconorg-4397	137	9	mistake	mistake	NOUN
fueconorg-4397	137	10	in	in	ADP
fueconorg-4397	137	11	giving	give	VERB
fueconorg-4397	137	12	gco	gco	PROPN
fueconorg-4397	137	13	to	to	ADP
fueconorg-4397	137	14	enron	enron	PROPN
fueconorg-4397	137	15	,	,	PUNCT
fueconorg-4397	137	16	a	a	DET
fueconorg-4397	137	17	question	question	NOUN
fueconorg-4397	137	18	arose	arise	VERB
fueconorg-4397	137	19	as	as	ADP
fueconorg-4397	137	20	to	to	ADP
fueconorg-4397	137	21	who	who	PRON
fueconorg-4397	137	22	was	be	AUX
fueconorg-4397	137	23	responsible	responsible	ADJ
fueconorg-4397	137	24	for	for	ADP
fueconorg-4397	137	25	not	not	PART
fueconorg-4397	137	26	seeing	see	VERB
fueconorg-4397	137	27	bankruptcy	bankruptcy	NOUN
fueconorg-4397	137	28	on	on	ADP
fueconorg-4397	137	29	time	time	NOUN
fueconorg-4397	137	30	in	in	ADP
fueconorg-4397	137	31	the	the	DET
fueconorg-4397	137	32	latest	late	ADJ
fueconorg-4397	137	33	financial	financial	ADJ
fueconorg-4397	137	34	crisis	crisis	NOUN
fueconorg-4397	137	35	:	:	PUNCT
fueconorg-4397	137	36	credit	credit	NOUN
fueconorg-4397	137	37	rating	rating	NOUN
fueconorg-4397	137	38	agencies	agency	NOUN
fueconorg-4397	137	39	or	or	CCONJ
fueconorg-4397	137	40	audit	audit	NOUN
fueconorg-4397	137	41	firms	firm	NOUN
fueconorg-4397	137	42	.	.	PUNCT
fueconorg-4397	138	1	the	the	DET
fueconorg-4397	138	2	role	role	NOUN
fueconorg-4397	138	3	of	of	ADP
fueconorg-4397	138	4	audit	audit	NOUN
fueconorg-4397	138	5	and	and	CCONJ
fueconorg-4397	138	6	credit	credit	NOUN
fueconorg-4397	138	7	rating	rating	NOUN
fueconorg-4397	138	8	agencies	agency	NOUN
fueconorg-4397	138	9	in	in	ADP
fueconorg-4397	138	10	the	the	DET
fueconorg-4397	138	11	assesment	assesment	NOUN
fueconorg-4397	138	12	of	of	ADP
fueconorg-4397	138	13	company	company	NOUN
fueconorg-4397	138	14	creditworthiness	creditworthiness	PROPN
fueconorg-4397	138	15	...	...	PUNCT
fueconorg-4397	138	16	97	97	NUM
fueconorg-4397	138	17	4	4	NUM
fueconorg-4397	138	18	.	.	PUNCT
fueconorg-4397	138	19	global	global	ADJ
fueconorg-4397	138	20	financial	financial	ADJ
fueconorg-4397	138	21	crisis	crisis	NOUN
fueconorg-4397	138	22	and	and	CCONJ
fueconorg-4397	138	23	reviewing	review	VERB
fueconorg-4397	138	24	the	the	DET
fueconorg-4397	138	25	role	role	NOUN
fueconorg-4397	138	26	of	of	ADP
fueconorg-4397	138	27	credit	credit	NOUN
fueconorg-4397	138	28	rating	rating	NOUN
fueconorg-4397	138	29	agencies	agency	NOUN
fueconorg-4397	138	30	and	and	CCONJ
fueconorg-4397	138	31	audit	audit	NOUN
fueconorg-4397	138	32	in	in	ADP
fueconorg-4397	138	33	the	the	DET
fueconorg-4397	138	34	assessment	assessment	NOUN
fueconorg-4397	138	35	of	of	ADP
fueconorg-4397	138	36	company	company	NOUN
fueconorg-4397	138	37	creditworthiness	creditworthiness	VERB
fueconorg-4397	138	38	the	the	DET
fueconorg-4397	138	39	relationship	relationship	NOUN
fueconorg-4397	138	40	between	between	ADP
fueconorg-4397	138	41	credit	credit	NOUN
fueconorg-4397	138	42	rating	rating	NOUN
fueconorg-4397	138	43	agencies	agency	NOUN
fueconorg-4397	138	44	and	and	CCONJ
fueconorg-4397	138	45	audit	audit	NOUN
fueconorg-4397	138	46	was	be	AUX
fueconorg-4397	138	47	particularly	particularly	ADV
fueconorg-4397	138	48	pronounced	pronounce	VERB
fueconorg-4397	138	49	with	with	ADP
fueconorg-4397	138	50	the	the	DET
fueconorg-4397	138	51	recent	recent	ADJ
fueconorg-4397	138	52	financial	financial	ADJ
fueconorg-4397	138	53	crisis	crisis	NOUN
fueconorg-4397	138	54	,	,	PUNCT
fueconorg-4397	138	55	which	which	PRON
fueconorg-4397	138	56	led	lead	VERB
fueconorg-4397	138	57	to	to	ADP
fueconorg-4397	138	58	the	the	DET
fueconorg-4397	138	59	constant	constant	ADJ
fueconorg-4397	138	60	search	search	NOUN
fueconorg-4397	138	61	for	for	ADP
fueconorg-4397	138	62	a	a	DET
fueconorg-4397	138	63	“	"	PUNCT
fueconorg-4397	138	64	culprit	culprit	NOUN
fueconorg-4397	138	65	”	"	PUNCT
fueconorg-4397	138	66	for	for	ADP
fueconorg-4397	138	67	the	the	DET
fueconorg-4397	138	68	untimely	untimely	ADJ
fueconorg-4397	138	69	signalling	signalling	NOUN
fueconorg-4397	138	70	of	of	ADP
fueconorg-4397	138	71	the	the	DET
fueconorg-4397	138	72	bankruptcy	bankruptcy	NOUN
fueconorg-4397	138	73	of	of	ADP
fueconorg-4397	138	74	a	a	DET
fueconorg-4397	138	75	number	number	NOUN
fueconorg-4397	138	76	of	of	ADP
fueconorg-4397	138	77	companies	company	NOUN
fueconorg-4397	138	78	in	in	ADP
fueconorg-4397	138	79	the	the	DET
fueconorg-4397	138	80	financial	financial	ADJ
fueconorg-4397	138	81	sector	sector	NOUN
fueconorg-4397	138	82	.	.	PUNCT
fueconorg-4397	139	1	bearing	bear	VERB
fueconorg-4397	139	2	in	in	ADP
fueconorg-4397	139	3	mind	mind	NOUN
fueconorg-4397	139	4	that	that	SCONJ
fueconorg-4397	139	5	credit	credit	NOUN
fueconorg-4397	139	6	rating	rating	NOUN
fueconorg-4397	139	7	agencies	agency	NOUN
fueconorg-4397	139	8	and	and	CCONJ
fueconorg-4397	139	9	auditors	auditor	NOUN
fueconorg-4397	139	10	,	,	PUNCT
fueconorg-4397	139	11	based	base	VERB
fueconorg-4397	139	12	on	on	ADP
fueconorg-4397	139	13	the	the	DET
fueconorg-4397	139	14	information	information	NOUN
fueconorg-4397	139	15	they	they	PRON
fueconorg-4397	139	16	possess	possess	VERB
fueconorg-4397	139	17	,	,	PUNCT
fueconorg-4397	139	18	try	try	VERB
fueconorg-4397	139	19	to	to	PART
fueconorg-4397	139	20	assess	assess	VERB
fueconorg-4397	139	21	the	the	DET
fueconorg-4397	139	22	company	company	NOUN
fueconorg-4397	139	23	’s	’s	PART
fueconorg-4397	139	24	ability	ability	NOUN
fueconorg-4397	139	25	to	to	PART
fueconorg-4397	139	26	continue	continue	VERB
fueconorg-4397	139	27	operations	operation	NOUN
fueconorg-4397	139	28	,	,	PUNCT
fueconorg-4397	139	29	their	their	PRON
fueconorg-4397	139	30	approaches	approach	NOUN
fueconorg-4397	139	31	are	be	AUX
fueconorg-4397	139	32	quite	quite	ADV
fueconorg-4397	139	33	different	different	ADJ
fueconorg-4397	139	34	.	.	PUNCT
fueconorg-4397	140	1	credit	credit	NOUN
fueconorg-4397	140	2	rating	rating	NOUN
fueconorg-4397	140	3	agencies	agency	NOUN
fueconorg-4397	140	4	focus	focus	VERB
fueconorg-4397	140	5	primarily	primarily	ADV
fueconorg-4397	140	6	on	on	ADP
fueconorg-4397	140	7	credit	credit	NOUN
fueconorg-4397	140	8	risk	risk	NOUN
fueconorg-4397	140	9	,	,	PUNCT
fueconorg-4397	140	10	while	while	SCONJ
fueconorg-4397	140	11	auditors	auditor	NOUN
fueconorg-4397	140	12	focus	focus	VERB
fueconorg-4397	140	13	on	on	ADP
fueconorg-4397	140	14	assessing	assess	VERB
fueconorg-4397	140	15	the	the	DET
fueconorg-4397	140	16	reliability	reliability	NOUN
fueconorg-4397	140	17	and	and	CCONJ
fueconorg-4397	140	18	accuracy	accuracy	NOUN
fueconorg-4397	140	19	of	of	ADP
fueconorg-4397	140	20	financial	financial	ADJ
fueconorg-4397	140	21	statements	statement	NOUN
fueconorg-4397	140	22	as	as	ADP
fueconorg-4397	140	23	a	a	DET
fueconorg-4397	140	24	whole	whole	NOUN
fueconorg-4397	140	25	.	.	PUNCT
fueconorg-4397	141	1	in	in	ADP
fueconorg-4397	141	2	addition	addition	NOUN
fueconorg-4397	141	3	,	,	PUNCT
fueconorg-4397	141	4	all	all	DET
fueconorg-4397	141	5	companies	company	NOUN
fueconorg-4397	141	6	listed	list	VERB
fueconorg-4397	141	7	on	on	ADP
fueconorg-4397	141	8	the	the	DET
fueconorg-4397	141	9	stock	stock	NOUN
fueconorg-4397	141	10	market	market	NOUN
fueconorg-4397	141	11	are	be	AUX
fueconorg-4397	141	12	by	by	ADP
fueconorg-4397	141	13	law	law	NOUN
fueconorg-4397	141	14	subject	subject	NOUN
fueconorg-4397	141	15	to	to	ADP
fueconorg-4397	141	16	audit	audit	NOUN
fueconorg-4397	141	17	,	,	PUNCT
fueconorg-4397	141	18	while	while	SCONJ
fueconorg-4397	141	19	such	such	DET
fueconorg-4397	141	20	an	an	DET
fueconorg-4397	141	21	obligation	obligation	NOUN
fueconorg-4397	141	22	does	do	AUX
fueconorg-4397	141	23	not	not	PART
fueconorg-4397	141	24	exist	exist	VERB
fueconorg-4397	141	25	in	in	ADP
fueconorg-4397	141	26	the	the	DET
fueconorg-4397	141	27	case	case	NOUN
fueconorg-4397	141	28	of	of	ADP
fueconorg-4397	141	29	credit	credit	NOUN
fueconorg-4397	141	30	rating	rating	NOUN
fueconorg-4397	141	31	agencies	agency	NOUN
fueconorg-4397	141	32	.	.	PUNCT
fueconorg-4397	142	1	nevertheless	nevertheless	ADV
fueconorg-4397	142	2	,	,	PUNCT
fueconorg-4397	142	3	investors	investor	NOUN
fueconorg-4397	142	4	appreciate	appreciate	VERB
fueconorg-4397	142	5	agency	agency	NOUN
fueconorg-4397	142	6	ratings	rating	NOUN
fueconorg-4397	142	7	much	much	ADV
fueconorg-4397	142	8	more	more	ADJ
fueconorg-4397	142	9	than	than	ADP
fueconorg-4397	142	10	a	a	DET
fueconorg-4397	142	11	set	set	NOUN
fueconorg-4397	142	12	of	of	ADP
fueconorg-4397	142	13	accounting	accounting	NOUN
fueconorg-4397	142	14	variables	variable	NOUN
fueconorg-4397	142	15	(	(	PUNCT
fueconorg-4397	142	16	cha	cha	X
fueconorg-4397	142	17	,	,	PUNCT
fueconorg-4397	142	18	et	et	PROPN
fueconorg-4397	142	19	al	al	PROPN
fueconorg-4397	142	20	.	.	PROPN
fueconorg-4397	142	21	,	,	PUNCT
fueconorg-4397	142	22	2016	2016	NUM
fueconorg-4397	142	23	)	)	PUNCT
fueconorg-4397	142	24	.	.	PUNCT
fueconorg-4397	143	1	bearing	bear	VERB
fueconorg-4397	143	2	in	in	ADP
fueconorg-4397	143	3	mind	mind	NOUN
fueconorg-4397	143	4	that	that	SCONJ
fueconorg-4397	143	5	credit	credit	NOUN
fueconorg-4397	143	6	rating	rating	NOUN
fueconorg-4397	143	7	agencies	agency	NOUN
fueconorg-4397	143	8	do	do	AUX
fueconorg-4397	143	9	not	not	PART
fueconorg-4397	143	10	aim	aim	VERB
fueconorg-4397	143	11	to	to	PART
fueconorg-4397	143	12	evaluate	evaluate	VERB
fueconorg-4397	143	13	the	the	DET
fueconorg-4397	143	14	viability	viability	NOUN
fueconorg-4397	143	15	of	of	ADP
fueconorg-4397	143	16	a	a	DET
fueconorg-4397	143	17	particular	particular	ADJ
fueconorg-4397	143	18	investment	investment	NOUN
fueconorg-4397	143	19	,	,	PUNCT
fueconorg-4397	143	20	but	but	CCONJ
fueconorg-4397	143	21	the	the	DET
fueconorg-4397	143	22	ability	ability	NOUN
fueconorg-4397	143	23	of	of	ADP
fueconorg-4397	143	24	a	a	DET
fueconorg-4397	143	25	particular	particular	ADJ
fueconorg-4397	143	26	entity	entity	NOUN
fueconorg-4397	143	27	to	to	PART
fueconorg-4397	143	28	settle	settle	VERB
fueconorg-4397	143	29	the	the	DET
fueconorg-4397	143	30	debt	debt	NOUN
fueconorg-4397	143	31	,	,	PUNCT
fueconorg-4397	143	32	such	such	DET
fueconorg-4397	143	33	an	an	DET
fueconorg-4397	143	34	assessment	assessment	NOUN
fueconorg-4397	143	35	could	could	AUX
fueconorg-4397	143	36	be	be	AUX
fueconorg-4397	143	37	a	a	DET
fueconorg-4397	143	38	significant	significant	ADJ
fueconorg-4397	143	39	input	input	NOUN
fueconorg-4397	143	40	to	to	ADP
fueconorg-4397	143	41	the	the	DET
fueconorg-4397	143	42	auditor	auditor	NOUN
fueconorg-4397	143	43	in	in	ADP
fueconorg-4397	143	44	giving	give	VERB
fueconorg-4397	143	45	the	the	DET
fueconorg-4397	143	46	gco	gco	NOUN
fueconorg-4397	143	47	.	.	PUNCT
fueconorg-4397	144	1	on	on	ADP
fueconorg-4397	144	2	the	the	DET
fueconorg-4397	144	3	other	other	ADJ
fueconorg-4397	144	4	hand	hand	NOUN
fueconorg-4397	144	5	,	,	PUNCT
fueconorg-4397	144	6	prior	prior	ADV
fueconorg-4397	144	7	to	to	ADP
fueconorg-4397	144	8	assessing	assess	VERB
fueconorg-4397	144	9	the	the	DET
fueconorg-4397	144	10	company	company	NOUN
fueconorg-4397	144	11	creditworthiness	creditworthiness	NOUN
fueconorg-4397	144	12	,	,	PUNCT
fueconorg-4397	144	13	rating	rating	NOUN
fueconorg-4397	144	14	agencies	agency	NOUN
fueconorg-4397	144	15	most	most	ADV
fueconorg-4397	144	16	often	often	ADV
fueconorg-4397	144	17	state	state	VERB
fueconorg-4397	144	18	as	as	ADP
fueconorg-4397	144	19	a	a	DET
fueconorg-4397	144	20	condition	condition	NOUN
fueconorg-4397	144	21	that	that	SCONJ
fueconorg-4397	144	22	the	the	DET
fueconorg-4397	144	23	company	company	NOUN
fueconorg-4397	144	24	has	have	AUX
fueconorg-4397	144	25	been	be	AUX
fueconorg-4397	144	26	subject	subject	ADJ
fueconorg-4397	144	27	to	to	ADP
fueconorg-4397	144	28	audit	audit	NOUN
fueconorg-4397	144	29	in	in	ADP
fueconorg-4397	144	30	the	the	DET
fueconorg-4397	144	31	previous	previous	ADJ
fueconorg-4397	144	32	three	three	NUM
fueconorg-4397	144	33	years	year	NOUN
fueconorg-4397	144	34	.	.	PUNCT
fueconorg-4397	145	1	this	this	PRON
fueconorg-4397	145	2	is	be	AUX
fueconorg-4397	145	3	because	because	SCONJ
fueconorg-4397	145	4	financial	financial	ADJ
fueconorg-4397	145	5	statements	statement	NOUN
fueconorg-4397	145	6	are	be	AUX
fueconorg-4397	145	7	more	more	ADV
fueconorg-4397	145	8	and	and	CCONJ
fueconorg-4397	145	9	more	more	ADV
fueconorg-4397	145	10	difficult	difficult	ADJ
fueconorg-4397	145	11	to	to	PART
fueconorg-4397	145	12	understand	understand	VERB
fueconorg-4397	145	13	and	and	CCONJ
fueconorg-4397	145	14	often	often	ADV
fueconorg-4397	145	15	contain	contain	VERB
fueconorg-4397	145	16	incorrect	incorrect	ADJ
fueconorg-4397	145	17	and	and	CCONJ
fueconorg-4397	145	18	unreliable	unreliable	ADJ
fueconorg-4397	145	19	data	datum	NOUN
fueconorg-4397	145	20	(	(	PUNCT
fueconorg-4397	145	21	mrvić	mrvić	PROPN
fueconorg-4397	145	22	,	,	PUNCT
fueconorg-4397	145	23	et	et	PROPN
fueconorg-4397	145	24	al	al	PROPN
fueconorg-4397	145	25	.	.	PROPN
fueconorg-4397	145	26	,	,	PUNCT
fueconorg-4397	145	27	2016	2016	NUM
fueconorg-4397	145	28	)	)	PUNCT
fueconorg-4397	145	29	.	.	PUNCT
fueconorg-4397	146	1	despite	despite	SCONJ
fueconorg-4397	146	2	numerous	numerous	ADJ
fueconorg-4397	146	3	criticism	criticism	NOUN
fueconorg-4397	146	4	of	of	ADP
fueconorg-4397	146	5	credit	credit	NOUN
fueconorg-4397	146	6	rating	rating	NOUN
fueconorg-4397	146	7	agencies	agency	NOUN
fueconorg-4397	146	8	,	,	PUNCT
fueconorg-4397	146	9	they	they	PRON
fueconorg-4397	146	10	were	be	AUX
fueconorg-4397	146	11	not	not	PART
fueconorg-4397	146	12	subject	subject	ADJ
fueconorg-4397	146	13	to	to	ADP
fueconorg-4397	146	14	special	special	ADJ
fueconorg-4397	146	15	regulations	regulation	NOUN
fueconorg-4397	146	16	until	until	ADP
fueconorg-4397	146	17	the	the	DET
fueconorg-4397	146	18	recent	recent	ADJ
fueconorg-4397	146	19	financial	financial	ADJ
fueconorg-4397	146	20	crisis	crisis	NOUN
fueconorg-4397	146	21	.	.	PUNCT
fueconorg-4397	147	1	the	the	DET
fueconorg-4397	147	2	pressure	pressure	NOUN
fueconorg-4397	147	3	of	of	ADP
fueconorg-4397	147	4	investment	investment	NOUN
fueconorg-4397	147	5	public	public	NOUN
fueconorg-4397	147	6	on	on	ADP
fueconorg-4397	147	7	the	the	DET
fueconorg-4397	147	8	sec	sec	PROPN
fueconorg-4397	147	9	in	in	ADP
fueconorg-4397	147	10	2003	2003	NUM
fueconorg-4397	147	11	and	and	CCONJ
fueconorg-4397	147	12	2006	2006	NUM
fueconorg-4397	147	13	resulted	result	VERB
fueconorg-4397	147	14	in	in	ADP
fueconorg-4397	147	15	only	only	ADV
fueconorg-4397	147	16	a	a	DET
fueconorg-4397	147	17	slight	slight	ADJ
fueconorg-4397	147	18	increase	increase	NOUN
fueconorg-4397	147	19	in	in	ADP
fueconorg-4397	147	20	the	the	DET
fueconorg-4397	147	21	number	number	NOUN
fueconorg-4397	147	22	of	of	ADP
fueconorg-4397	147	23	nrsros	nrsros	PROPN
fueconorg-4397	147	24	2	2	NUM
fueconorg-4397	147	25	.	.	PUNCT
fueconorg-4397	148	1	the	the	DET
fueconorg-4397	148	2	more	more	ADV
fueconorg-4397	148	3	conservative	conservative	ADJ
fueconorg-4397	148	4	auditor	auditor	NOUN
fueconorg-4397	148	5	approach	approach	NOUN
fueconorg-4397	148	6	in	in	ADP
fueconorg-4397	148	7	relation	relation	NOUN
fueconorg-4397	148	8	to	to	ADP
fueconorg-4397	148	9	credit	credit	NOUN
fueconorg-4397	148	10	rating	rating	NOUN
fueconorg-4397	148	11	agencies	agency	NOUN
fueconorg-4397	148	12	,	,	PUNCT
fueconorg-4397	148	13	as	as	ADV
fueconorg-4397	148	14	well	well	ADV
fueconorg-4397	148	15	as	as	ADP
fueconorg-4397	148	16	the	the	DET
fueconorg-4397	148	17	huge	huge	ADJ
fueconorg-4397	148	18	dissatisfaction	dissatisfaction	NOUN
fueconorg-4397	148	19	of	of	ADP
fueconorg-4397	148	20	investment	investment	NOUN
fueconorg-4397	148	21	public	public	NOUN
fueconorg-4397	148	22	with	with	ADP
fueconorg-4397	148	23	the	the	DET
fueconorg-4397	148	24	work	work	NOUN
fueconorg-4397	148	25	of	of	ADP
fueconorg-4397	148	26	these	these	DET
fueconorg-4397	148	27	agencies	agency	NOUN
fueconorg-4397	148	28	,	,	PUNCT
fueconorg-4397	148	29	led	lead	VERB
fueconorg-4397	148	30	in	in	ADP
fueconorg-4397	148	31	2010	2010	NUM
fueconorg-4397	148	32	to	to	ADP
fueconorg-4397	148	33	the	the	DET
fueconorg-4397	148	34	new	new	ADJ
fueconorg-4397	148	35	law	law	NOUN
fueconorg-4397	148	36	that	that	PRON
fueconorg-4397	148	37	puts	put	VERB
fueconorg-4397	148	38	special	special	ADJ
fueconorg-4397	148	39	emphasis	emphasis	NOUN
fueconorg-4397	148	40	on	on	ADP
fueconorg-4397	148	41	the	the	DET
fueconorg-4397	148	42	protection	protection	NOUN
fueconorg-4397	148	43	of	of	ADP
fueconorg-4397	148	44	users	user	NOUN
fueconorg-4397	148	45	of	of	ADP
fueconorg-4397	148	46	financial	financial	ADJ
fueconorg-4397	148	47	services	service	NOUN
fueconorg-4397	148	48	,	,	PUNCT
fueconorg-4397	148	49	which	which	PRON
fueconorg-4397	148	50	,	,	PUNCT
fueconorg-4397	148	51	in	in	ADP
fueconorg-4397	148	52	the	the	DET
fueconorg-4397	148	53	domain	domain	NOUN
fueconorg-4397	148	54	of	of	ADP
fueconorg-4397	148	55	rating	rating	NOUN
fueconorg-4397	148	56	agencies	agency	NOUN
fueconorg-4397	148	57	,	,	PUNCT
fueconorg-4397	148	58	means	mean	VERB
fueconorg-4397	148	59	protection	protection	NOUN
fueconorg-4397	148	60	of	of	ADP
fueconorg-4397	148	61	investors	investor	NOUN
fueconorg-4397	148	62	.	.	PUNCT
fueconorg-4397	149	1	the	the	DET
fueconorg-4397	149	2	emphasis	emphasis	NOUN
fueconorg-4397	149	3	is	be	AUX
fueconorg-4397	149	4	not	not	PART
fueconorg-4397	149	5	only	only	ADV
fueconorg-4397	149	6	on	on	ADP
fueconorg-4397	149	7	the	the	DET
fueconorg-4397	149	8	establishment	establishment	NOUN
fueconorg-4397	149	9	of	of	ADP
fueconorg-4397	149	10	an	an	DET
fueconorg-4397	149	11	adequate	adequate	ADJ
fueconorg-4397	149	12	supervision	supervision	NOUN
fueconorg-4397	149	13	and	and	CCONJ
fueconorg-4397	149	14	regulation	regulation	NOUN
fueconorg-4397	149	15	system	system	NOUN
fueconorg-4397	149	16	of	of	ADP
fueconorg-4397	149	17	rating	rating	NOUN
fueconorg-4397	149	18	agencies	agency	NOUN
fueconorg-4397	149	19	,	,	PUNCT
fueconorg-4397	149	20	but	but	CCONJ
fueconorg-4397	149	21	also	also	ADV
fueconorg-4397	149	22	mechanisms	mechanism	NOUN
fueconorg-4397	149	23	of	of	ADP
fueconorg-4397	149	24	their	their	PRON
fueconorg-4397	149	25	self	self	NOUN
fueconorg-4397	149	26	-	-	PUNCT
fueconorg-4397	149	27	regulation	regulation	NOUN
fueconorg-4397	149	28	,	,	PUNCT
fueconorg-4397	149	29	greater	great	ADJ
fueconorg-4397	149	30	transparency	transparency	NOUN
fueconorg-4397	149	31	of	of	ADP
fueconorg-4397	149	32	the	the	DET
fueconorg-4397	149	33	rating	rating	NOUN
fueconorg-4397	149	34	process	process	NOUN
fueconorg-4397	149	35	,	,	PUNCT
fueconorg-4397	149	36	and	and	CCONJ
fueconorg-4397	149	37	the	the	DET
fueconorg-4397	149	38	methodologies	methodology	NOUN
fueconorg-4397	149	39	they	they	PRON
fueconorg-4397	149	40	use	use	VERB
fueconorg-4397	149	41	in	in	ADP
fueconorg-4397	149	42	assessing	assess	VERB
fueconorg-4397	149	43	the	the	DET
fueconorg-4397	149	44	creditworthiness	creditworthiness	NOUN
fueconorg-4397	149	45	of	of	ADP
fueconorg-4397	149	46	securities	security	NOUN
fueconorg-4397	149	47	and	and	CCONJ
fueconorg-4397	149	48	issuers	issuer	NOUN
fueconorg-4397	149	49	(	(	PUNCT
fueconorg-4397	149	50	pavković	pavković	PROPN
fueconorg-4397	149	51	&	&	CCONJ
fueconorg-4397	149	52	vedriš	vedriš	PROPN
fueconorg-4397	149	53	,	,	PUNCT
fueconorg-4397	149	54	2011	2011	NUM
fueconorg-4397	149	55	)	)	PUNCT
fueconorg-4397	149	56	.	.	PUNCT
fueconorg-4397	150	1	a	a	DET
fueconorg-4397	150	2	special	special	ADJ
fueconorg-4397	150	3	body	body	NOUN
fueconorg-4397	150	4	for	for	ADP
fueconorg-4397	150	5	the	the	DET
fueconorg-4397	150	6	regulation	regulation	NOUN
fueconorg-4397	150	7	and	and	CCONJ
fueconorg-4397	150	8	supervision	supervision	NOUN
fueconorg-4397	150	9	of	of	ADP
fueconorg-4397	150	10	credit	credit	NOUN
fueconorg-4397	150	11	rating	rating	NOUN
fueconorg-4397	150	12	agencies	agency	NOUN
fueconorg-4397	150	13	(	(	PUNCT
fueconorg-4397	150	14	european	european	ADJ
fueconorg-4397	150	15	securities	security	NOUN
fueconorg-4397	150	16	and	and	CCONJ
fueconorg-4397	150	17	markets	market	NOUN
fueconorg-4397	150	18	authority	authority	NOUN
fueconorg-4397	150	19	)	)	PUNCT
fueconorg-4397	150	20	has	have	AUX
fueconorg-4397	150	21	even	even	ADV
fueconorg-4397	150	22	been	be	AUX
fueconorg-4397	150	23	established	establish	VERB
fueconorg-4397	150	24	in	in	ADP
fueconorg-4397	150	25	europe	europe	PROPN
fueconorg-4397	150	26	.	.	PUNCT
fueconorg-4397	151	1	in	in	ADP
fueconorg-4397	151	2	spite	spite	NOUN
fueconorg-4397	151	3	of	of	ADP
fueconorg-4397	151	4	numerous	numerous	ADJ
fueconorg-4397	151	5	efforts	effort	NOUN
fueconorg-4397	151	6	to	to	PART
fueconorg-4397	151	7	increase	increase	VERB
fueconorg-4397	151	8	transparency	transparency	NOUN
fueconorg-4397	151	9	and	and	CCONJ
fueconorg-4397	151	10	better	well	ADV
fueconorg-4397	151	11	regulate	regulate	VERB
fueconorg-4397	151	12	the	the	DET
fueconorg-4397	151	13	work	work	NOUN
fueconorg-4397	151	14	of	of	ADP
fueconorg-4397	151	15	rating	rating	NOUN
fueconorg-4397	151	16	agencies	agency	NOUN
fueconorg-4397	151	17	,	,	PUNCT
fueconorg-4397	151	18	the	the	DET
fueconorg-4397	151	19	ratings	rating	NOUN
fueconorg-4397	151	20	they	they	PRON
fueconorg-4397	151	21	give	give	VERB
fueconorg-4397	151	22	should	should	AUX
fueconorg-4397	151	23	be	be	AUX
fueconorg-4397	151	24	taken	take	VERB
fueconorg-4397	151	25	only	only	ADV
fueconorg-4397	151	26	as	as	ADP
fueconorg-4397	151	27	a	a	DET
fueconorg-4397	151	28	reference	reference	NOUN
fueconorg-4397	151	29	point	point	NOUN
fueconorg-4397	151	30	,	,	PUNCT
fueconorg-4397	151	31	rather	rather	ADV
fueconorg-4397	151	32	than	than	ADP
fueconorg-4397	151	33	as	as	ADP
fueconorg-4397	151	34	a	a	DET
fueconorg-4397	151	35	direction	direction	NOUN
fueconorg-4397	151	36	for	for	ADP
fueconorg-4397	151	37	a	a	DET
fueconorg-4397	151	38	future	future	ADJ
fueconorg-4397	151	39	investment	investment	NOUN
fueconorg-4397	151	40	decision	decision	NOUN
fueconorg-4397	151	41	.	.	PUNCT
fueconorg-4397	152	1	in	in	ADP
fueconorg-4397	152	2	the	the	DET
fueconorg-4397	152	3	context	context	NOUN
fueconorg-4397	152	4	of	of	ADP
fueconorg-4397	152	5	improving	improve	VERB
fueconorg-4397	152	6	the	the	DET
fueconorg-4397	152	7	efficiency	efficiency	NOUN
fueconorg-4397	152	8	of	of	ADP
fueconorg-4397	152	9	credit	credit	NOUN
fueconorg-4397	152	10	rating	rating	NOUN
fueconorg-4397	152	11	agencies	agency	NOUN
fueconorg-4397	152	12	and	and	CCONJ
fueconorg-4397	152	13	auditors	auditor	NOUN
fueconorg-4397	152	14	in	in	ADP
fueconorg-4397	152	15	assessing	assess	VERB
fueconorg-4397	152	16	the	the	DET
fueconorg-4397	152	17	company	company	NOUN
fueconorg-4397	152	18	creditworthiness	creditworthiness	NOUN
fueconorg-4397	152	19	,	,	PUNCT
fueconorg-4397	152	20	there	there	PRON
fueconorg-4397	152	21	are	be	VERB
fueconorg-4397	152	22	more	more	ADJ
fueconorg-4397	152	23	and	and	CCONJ
fueconorg-4397	152	24	more	more	ADJ
fueconorg-4397	152	25	proposals	proposal	NOUN
fueconorg-4397	152	26	towards	towards	ADP
fueconorg-4397	152	27	the	the	DET
fueconorg-4397	152	28	development	development	NOUN
fueconorg-4397	152	29	of	of	ADP
fueconorg-4397	152	30	cooperation	cooperation	NOUN
fueconorg-4397	152	31	between	between	ADP
fueconorg-4397	152	32	rating	rating	NOUN
fueconorg-4397	152	33	agencies	agency	NOUN
fueconorg-4397	152	34	and	and	CCONJ
fueconorg-4397	152	35	auditors	auditor	NOUN
fueconorg-4397	152	36	.	.	PUNCT
fueconorg-4397	153	1	integration	integration	NOUN
fueconorg-4397	153	2	of	of	ADP
fueconorg-4397	153	3	ratings	rating	NOUN
fueconorg-4397	153	4	into	into	ADP
fueconorg-4397	153	5	the	the	DET
fueconorg-4397	153	6	audit	audit	NOUN
fueconorg-4397	153	7	review	review	NOUN
fueconorg-4397	153	8	system	system	NOUN
fueconorg-4397	153	9	would	would	AUX
fueconorg-4397	153	10	give	give	VERB
fueconorg-4397	153	11	an	an	DET
fueconorg-4397	153	12	objective	objective	ADJ
fueconorg-4397	153	13	assessment	assessment	NOUN
fueconorg-4397	153	14	of	of	ADP
fueconorg-4397	153	15	company	company	NOUN
fueconorg-4397	153	16	creditworthiness	creditworthiness	NOUN
fueconorg-4397	153	17	,	,	PUNCT
fueconorg-4397	153	18	especially	especially	ADV
fueconorg-4397	153	19	those	those	PRON
fueconorg-4397	153	20	that	that	PRON
fueconorg-4397	153	21	are	be	AUX
fueconorg-4397	153	22	approaching	approach	VERB
fueconorg-4397	153	23	bankruptcy	bankruptcy	NOUN
fueconorg-4397	153	24	.	.	PUNCT
fueconorg-4397	154	1	credit	credit	NOUN
fueconorg-4397	154	2	rating	rating	NOUN
fueconorg-4397	154	3	agencies	agency	NOUN
fueconorg-4397	154	4	and	and	CCONJ
fueconorg-4397	154	5	auditors	auditor	NOUN
fueconorg-4397	154	6	provide	provide	VERB
fueconorg-4397	154	7	important	important	ADJ
fueconorg-4397	154	8	information	information	NOUN
fueconorg-4397	154	9	to	to	ADP
fueconorg-4397	154	10	investors	investor	NOUN
fueconorg-4397	154	11	and	and	CCONJ
fueconorg-4397	154	12	potentially	potentially	ADV
fueconorg-4397	154	13	function	function	NOUN
fueconorg-4397	154	14	as	as	ADP
fueconorg-4397	154	15	substitutes	substitute	NOUN
fueconorg-4397	154	16	(	(	PUNCT
fueconorg-4397	154	17	lammers	lammer	NOUN
fueconorg-4397	154	18	,	,	PUNCT
fueconorg-4397	154	19	2013	2013	NUM
fueconorg-4397	154	20	)	)	PUNCT
fueconorg-4397	154	21	.	.	PUNCT
fueconorg-4397	155	1	however	however	ADV
fueconorg-4397	155	2	,	,	PUNCT
fueconorg-4397	155	3	in	in	ADP
fueconorg-4397	155	4	addition	addition	NOUN
fueconorg-4397	155	5	to	to	ADP
fueconorg-4397	155	6	high	high	ADJ
fueconorg-4397	155	7	informative	informative	ADJ
fueconorg-4397	155	8	potential	potential	NOUN
fueconorg-4397	155	9	,	,	PUNCT
fueconorg-4397	155	10	they	they	PRON
fueconorg-4397	155	11	are	be	AUX
fueconorg-4397	155	12	also	also	ADV
fueconorg-4397	155	13	characterized	characterize	VERB
fueconorg-4397	155	14	by	by	ADP
fueconorg-4397	155	15	imprecision	imprecision	NOUN
fueconorg-4397	155	16	in	in	ADP
fueconorg-4397	155	17	predicting	predict	VERB
fueconorg-4397	155	18	future	future	NOUN
fueconorg-4397	155	19	.	.	PUNCT
fueconorg-4397	156	1	for	for	ADP
fueconorg-4397	156	2	example	example	NOUN
fueconorg-4397	156	3	,	,	PUNCT
fueconorg-4397	156	4	inadequate	inadequate	ADJ
fueconorg-4397	156	5	credit	credit	NOUN
fueconorg-4397	156	6	ratings	rating	NOUN
fueconorg-4397	156	7	played	play	VERB
fueconorg-4397	156	8	a	a	DET
fueconorg-4397	156	9	significant	significant	ADJ
fueconorg-4397	156	10	role	role	NOUN
fueconorg-4397	156	11	in	in	ADP
fueconorg-4397	156	12	the	the	DET
fueconorg-4397	156	13	development	development	NOUN
fueconorg-4397	156	14	of	of	ADP
fueconorg-4397	156	15	the	the	DET
fueconorg-4397	156	16	global	global	ADJ
fueconorg-4397	156	17	financial	financial	ADJ
fueconorg-4397	156	18	crisis	crisis	NOUN
fueconorg-4397	156	19	(	(	PUNCT
fueconorg-4397	156	20	mulligan	mulligan	PROPN
fueconorg-4397	156	21	,	,	PUNCT
fueconorg-4397	156	22	2009	2009	NUM
fueconorg-4397	156	23	;	;	PUNCT
fueconorg-4397	156	24	ozerturk	ozerturk	NOUN
fueconorg-4397	156	25	,	,	PUNCT
fueconorg-4397	156	26	2014	2014	NUM
fueconorg-4397	156	27	)	)	PUNCT
fueconorg-4397	156	28	.	.	PUNCT
fueconorg-4397	157	1	while	while	SCONJ
fueconorg-4397	157	2	the	the	DET
fueconorg-4397	157	3	assumption	assumption	NOUN
fueconorg-4397	157	4	about	about	ADP
fueconorg-4397	157	5	the	the	DET
fueconorg-4397	157	6	safety	safety	NOUN
fueconorg-4397	157	7	of	of	ADP
fueconorg-4397	157	8	2	2	NUM
fueconorg-4397	157	9	since	since	SCONJ
fueconorg-4397	157	10	2008	2008	NUM
fueconorg-4397	157	11	,	,	PUNCT
fueconorg-4397	157	12	there	there	PRON
fueconorg-4397	157	13	are	be	VERB
fueconorg-4397	157	14	10	10	NUM
fueconorg-4397	157	15	nrsros	nrsro	NOUN
fueconorg-4397	157	16	.	.	PUNCT
fueconorg-4397	158	1	98	98	NUM
fueconorg-4397	158	2	m.	m.	NOUN
fueconorg-4397	158	3	jemović	jemović	PROPN
fueconorg-4397	158	4	,	,	PUNCT
fueconorg-4397	158	5	m.	m.	NOUN
fueconorg-4397	158	6	đorđević	đorđević	NOUN
fueconorg-4397	158	7	,	,	PUNCT
fueconorg-4397	158	8	j.	j.	PROPN
fueconorg-4397	158	9	radojiĉić	radojiĉić	VERB
fueconorg-4397	158	10	banks	bank	NOUN
fueconorg-4397	158	11	was	be	AUX
fueconorg-4397	158	12	based	base	VERB
fueconorg-4397	158	13	on	on	ADP
fueconorg-4397	158	14	public	public	ADJ
fueconorg-4397	158	15	sector	sector	NOUN
fueconorg-4397	158	16	guarantees	guarantee	NOUN
fueconorg-4397	158	17	,	,	PUNCT
fueconorg-4397	158	18	assumption	assumption	NOUN
fueconorg-4397	158	19	about	about	ADP
fueconorg-4397	158	20	the	the	DET
fueconorg-4397	158	21	safety	safety	NOUN
fueconorg-4397	158	22	of	of	ADP
fueconorg-4397	158	23	unregulated	unregulated	ADJ
fueconorg-4397	158	24	financial	financial	ADJ
fueconorg-4397	158	25	institutions	institution	NOUN
fueconorg-4397	158	26	relied	rely	VERB
fueconorg-4397	158	27	on	on	ADP
fueconorg-4397	158	28	guarantees	guarantee	NOUN
fueconorg-4397	158	29	provided	provide	VERB
fueconorg-4397	158	30	by	by	ADP
fueconorg-4397	158	31	the	the	DET
fueconorg-4397	158	32	private	private	ADJ
fueconorg-4397	158	33	sector	sector	NOUN
fueconorg-4397	158	34	in	in	ADP
fueconorg-4397	158	35	the	the	DET
fueconorg-4397	158	36	form	form	NOUN
fueconorg-4397	158	37	of	of	ADP
fueconorg-4397	158	38	a	a	DET
fueconorg-4397	158	39	credit	credit	NOUN
fueconorg-4397	158	40	rating	rating	NOUN
fueconorg-4397	158	41	(	(	PUNCT
fueconorg-4397	158	42	adrian	adrian	PROPN
fueconorg-4397	158	43	&	&	CCONJ
fueconorg-4397	158	44	ashcraft	ashcraft	PROPN
fueconorg-4397	158	45	,	,	PUNCT
fueconorg-4397	158	46	2012	2012	NUM
fueconorg-4397	158	47	)	)	PUNCT
fueconorg-4397	158	48	.	.	PUNCT
fueconorg-4397	159	1	the	the	DET
fueconorg-4397	159	2	obligations	obligation	NOUN
fueconorg-4397	159	3	of	of	ADP
fueconorg-4397	159	4	these	these	DET
fueconorg-4397	159	5	institutions	institution	NOUN
fueconorg-4397	159	6	were	be	AUX
fueconorg-4397	159	7	secured	secure	VERB
fueconorg-4397	159	8	with	with	ADP
fueconorg-4397	159	9	high	high	ADJ
fueconorg-4397	159	10	liquid	liquid	ADJ
fueconorg-4397	159	11	assets	asset	NOUN
fueconorg-4397	159	12	with	with	ADP
fueconorg-4397	159	13	an	an	DET
fueconorg-4397	159	14	aaa	aaa	NOUN
fueconorg-4397	159	15	rating	rating	NOUN
fueconorg-4397	159	16	.	.	PUNCT
fueconorg-4397	160	1	the	the	DET
fueconorg-4397	160	2	task	task	NOUN
fueconorg-4397	160	3	of	of	ADP
fueconorg-4397	160	4	rating	rating	NOUN
fueconorg-4397	160	5	agencies	agency	NOUN
fueconorg-4397	160	6	was	be	AUX
fueconorg-4397	160	7	to	to	PART
fueconorg-4397	160	8	guarantee	guarantee	VERB
fueconorg-4397	160	9	objective	objective	ADJ
fueconorg-4397	160	10	credit	credit	NOUN
fueconorg-4397	160	11	rating	rating	NOUN
fueconorg-4397	160	12	of	of	ADP
fueconorg-4397	160	13	banks	bank	NOUN
fueconorg-4397	160	14	and	and	CCONJ
fueconorg-4397	160	15	financial	financial	ADJ
fueconorg-4397	160	16	instruments	instrument	NOUN
fueconorg-4397	160	17	,	,	PUNCT
fueconorg-4397	160	18	but	but	CCONJ
fueconorg-4397	160	19	they	they	PRON
fueconorg-4397	160	20	were	be	AUX
fueconorg-4397	160	21	in	in	ADP
fueconorg-4397	160	22	conflict	conflict	NOUN
fueconorg-4397	160	23	of	of	ADP
fueconorg-4397	160	24	interest	interest	NOUN
fueconorg-4397	160	25	because	because	SCONJ
fueconorg-4397	160	26	issuers	issuer	NOUN
fueconorg-4397	160	27	paid	pay	VERB
fueconorg-4397	160	28	for	for	ADP
fueconorg-4397	160	29	credit	credit	NOUN
fueconorg-4397	160	30	ratings	rating	NOUN
fueconorg-4397	160	31	(	(	PUNCT
fueconorg-4397	160	32	de	de	X
fueconorg-4397	160	33	grauwe	grauwe	NOUN
fueconorg-4397	160	34	,	,	PUNCT
fueconorg-4397	160	35	2009	2009	NUM
fueconorg-4397	160	36	)	)	PUNCT
fueconorg-4397	160	37	.	.	PUNCT
fueconorg-4397	161	1	rating	rating	NOUN
fueconorg-4397	161	2	agencies	agency	NOUN
fueconorg-4397	161	3	increased	increase	VERB
fueconorg-4397	161	4	profits	profit	NOUN
fueconorg-4397	161	5	on	on	ADP
fueconorg-4397	161	6	the	the	DET
fueconorg-4397	161	7	basis	basis	NOUN
fueconorg-4397	161	8	of	of	ADP
fueconorg-4397	161	9	the	the	DET
fueconorg-4397	161	10	growth	growth	NOUN
fueconorg-4397	161	11	of	of	ADP
fueconorg-4397	161	12	the	the	DET
fueconorg-4397	161	13	securities	security	NOUN
fueconorg-4397	161	14	market	market	NOUN
fueconorg-4397	161	15	in	in	ADP
fueconorg-4397	161	16	the	the	DET
fueconorg-4397	161	17	process	process	NOUN
fueconorg-4397	161	18	of	of	ADP
fueconorg-4397	161	19	securitization	securitization	NOUN
fueconorg-4397	161	20	of	of	ADP
fueconorg-4397	161	21	sub	sub	ADJ
fueconorg-4397	161	22	-	-	ADJ
fueconorg-4397	161	23	prime	prime	ADJ
fueconorg-4397	161	24	mortgage	mortgage	NOUN
fueconorg-4397	161	25	loans	loan	NOUN
fueconorg-4397	161	26	.	.	PUNCT
fueconorg-4397	162	1	at	at	ADP
fueconorg-4397	162	2	the	the	DET
fueconorg-4397	162	3	same	same	ADJ
fueconorg-4397	162	4	time	time	NOUN
fueconorg-4397	162	5	,	,	PUNCT
fueconorg-4397	162	6	they	they	PRON
fueconorg-4397	162	7	encouraged	encourage	VERB
fueconorg-4397	162	8	the	the	DET
fueconorg-4397	162	9	growth	growth	NOUN
fueconorg-4397	162	10	of	of	ADP
fueconorg-4397	162	11	this	this	DET
fueconorg-4397	162	12	market	market	NOUN
fueconorg-4397	162	13	by	by	ADP
fueconorg-4397	162	14	giving	give	VERB
fueconorg-4397	162	15	high	high	ADJ
fueconorg-4397	162	16	ratings	rating	NOUN
fueconorg-4397	162	17	to	to	ADP
fueconorg-4397	162	18	these	these	DET
fueconorg-4397	162	19	instruments	instrument	NOUN
fueconorg-4397	162	20	,	,	PUNCT
fueconorg-4397	162	21	for	for	ADP
fueconorg-4397	162	22	which	which	PRON
fueconorg-4397	162	23	investors	investor	NOUN
fueconorg-4397	162	24	perceived	perceive	VERB
fueconorg-4397	162	25	them	they	PRON
fueconorg-4397	162	26	as	as	ADP
fueconorg-4397	162	27	low	low	ADJ
fueconorg-4397	162	28	-	-	PUNCT
fueconorg-4397	162	29	risk	risk	NOUN
fueconorg-4397	162	30	investment	investment	NOUN
fueconorg-4397	162	31	(	(	PUNCT
fueconorg-4397	162	32	adrian	adrian	PROPN
fueconorg-4397	162	33	&	&	CCONJ
fueconorg-4397	162	34	ashcraft	ashcraft	PROPN
fueconorg-4397	162	35	,	,	PUNCT
fueconorg-4397	162	36	2012	2012	NUM
fueconorg-4397	162	37	)	)	PUNCT
fueconorg-4397	162	38	.	.	PUNCT
fueconorg-4397	163	1	the	the	DET
fueconorg-4397	163	2	agencies	agency	NOUN
fueconorg-4397	163	3	based	base	VERB
fueconorg-4397	163	4	their	their	PRON
fueconorg-4397	163	5	ratings	rating	NOUN
fueconorg-4397	163	6	on	on	ADP
fueconorg-4397	163	7	the	the	DET
fueconorg-4397	163	8	assumption	assumption	NOUN
fueconorg-4397	163	9	that	that	SCONJ
fueconorg-4397	163	10	securities	security	NOUN
fueconorg-4397	163	11	generated	generate	VERB
fueconorg-4397	163	12	in	in	ADP
fueconorg-4397	163	13	the	the	DET
fueconorg-4397	163	14	process	process	NOUN
fueconorg-4397	163	15	of	of	ADP
fueconorg-4397	163	16	securitization	securitization	NOUN
fueconorg-4397	163	17	were	be	AUX
fueconorg-4397	163	18	low	low	ADJ
fueconorg-4397	163	19	-	-	PUNCT
fueconorg-4397	163	20	risk	risk	NOUN
fueconorg-4397	163	21	due	due	ADP
fueconorg-4397	163	22	to	to	ADP
fueconorg-4397	163	23	diversification	diversification	NOUN
fueconorg-4397	163	24	achieved	achieve	VERB
fueconorg-4397	163	25	by	by	ADP
fueconorg-4397	163	26	grouping	group	VERB
fueconorg-4397	163	27	loans	loan	NOUN
fueconorg-4397	163	28	from	from	ADP
fueconorg-4397	163	29	different	different	ADJ
fueconorg-4397	163	30	regions	region	NOUN
fueconorg-4397	163	31	,	,	PUNCT
fueconorg-4397	163	32	protection	protection	NOUN
fueconorg-4397	163	33	coming	come	VERB
fueconorg-4397	163	34	from	from	ADP
fueconorg-4397	163	35	subordinate	subordinate	ADJ
fueconorg-4397	163	36	tranches	tranche	NOUN
fueconorg-4397	163	37	,	,	PUNCT
fueconorg-4397	163	38	and	and	CCONJ
fueconorg-4397	163	39	credit	credit	NOUN
fueconorg-4397	163	40	enhancements	enhancement	NOUN
fueconorg-4397	163	41	by	by	ADP
fueconorg-4397	163	42	additional	additional	ADJ
fueconorg-4397	163	43	guarantees	guarantee	NOUN
fueconorg-4397	163	44	of	of	ADP
fueconorg-4397	163	45	their	their	PRON
fueconorg-4397	163	46	recovery	recovery	NOUN
fueconorg-4397	163	47	(	(	PUNCT
fueconorg-4397	163	48	wilmarth	wilmarth	NOUN
fueconorg-4397	163	49	,	,	PUNCT
fueconorg-4397	163	50	2009	2009	NUM
fueconorg-4397	163	51	)	)	PUNCT
fueconorg-4397	163	52	.	.	PUNCT
fueconorg-4397	164	1	resecuritization	resecuritization	NOUN
fueconorg-4397	164	2	led	lead	VERB
fueconorg-4397	164	3	to	to	ADP
fueconorg-4397	164	4	the	the	DET
fueconorg-4397	164	5	emergence	emergence	NOUN
fueconorg-4397	164	6	of	of	ADP
fueconorg-4397	164	7	an	an	DET
fueconorg-4397	164	8	additional	additional	ADJ
fueconorg-4397	164	9	market	market	NOUN
fueconorg-4397	164	10	for	for	ADP
fueconorg-4397	164	11	securities	security	NOUN
fueconorg-4397	164	12	from	from	ADP
fueconorg-4397	164	13	securitization	securitization	NOUN
fueconorg-4397	164	14	,	,	PUNCT
fueconorg-4397	164	15	thus	thus	ADV
fueconorg-4397	164	16	increasing	increase	VERB
fueconorg-4397	164	17	the	the	DET
fueconorg-4397	164	18	complexity	complexity	NOUN
fueconorg-4397	164	19	of	of	ADP
fueconorg-4397	164	20	financial	financial	ADJ
fueconorg-4397	164	21	instruments	instrument	NOUN
fueconorg-4397	164	22	.	.	PUNCT
fueconorg-4397	165	1	this	this	DET
fueconorg-4397	165	2	process	process	NOUN
fueconorg-4397	165	3	was	be	AUX
fueconorg-4397	165	4	followed	follow	VERB
fueconorg-4397	165	5	by	by	ADP
fueconorg-4397	165	6	credit	credit	NOUN
fueconorg-4397	165	7	rating	rating	NOUN
fueconorg-4397	165	8	inflation	inflation	NOUN
fueconorg-4397	165	9	(	(	PUNCT
fueconorg-4397	165	10	blundell	blundell	NOUN
fueconorg-4397	165	11	-	-	PUNCT
fueconorg-4397	165	12	wignall	wignall	PROPN
fueconorg-4397	165	13	,	,	PUNCT
fueconorg-4397	165	14	et	et	PROPN
fueconorg-4397	165	15	al	al	PROPN
fueconorg-4397	165	16	.	.	PROPN
fueconorg-4397	165	17	,	,	PUNCT
fueconorg-4397	165	18	2012	2012	NUM
fueconorg-4397	165	19	)	)	PUNCT
fueconorg-4397	165	20	.	.	PUNCT
fueconorg-4397	166	1	for	for	ADP
fueconorg-4397	166	2	example	example	NOUN
fueconorg-4397	166	3	,	,	PUNCT
fueconorg-4397	166	4	investors	investor	NOUN
fueconorg-4397	166	5	rated	rate	VERB
fueconorg-4397	166	6	mezzanine	mezzanine	ADJ
fueconorg-4397	166	7	tranches	tranche	NOUN
fueconorg-4397	166	8	of	of	ADP
fueconorg-4397	166	9	financial	financial	ADJ
fueconorg-4397	166	10	instruments	instrument	NOUN
fueconorg-4397	166	11	created	create	VERB
fueconorg-4397	166	12	on	on	ADP
fueconorg-4397	166	13	the	the	DET
fueconorg-4397	166	14	basis	basis	NOUN
fueconorg-4397	166	15	of	of	ADP
fueconorg-4397	166	16	subprime	subprime	ADJ
fueconorg-4397	166	17	mortgages	mortgage	NOUN
fueconorg-4397	166	18	as	as	ADP
fueconorg-4397	166	19	too	too	ADV
fueconorg-4397	166	20	risky	risky	ADJ
fueconorg-4397	166	21	in	in	ADP
fueconorg-4397	166	22	relation	relation	NOUN
fueconorg-4397	166	23	to	to	ADP
fueconorg-4397	166	24	the	the	DET
fueconorg-4397	166	25	yield	yield	NOUN
fueconorg-4397	166	26	they	they	PRON
fueconorg-4397	166	27	brought	bring	VERB
fueconorg-4397	166	28	,	,	PUNCT
fueconorg-4397	166	29	and	and	CCONJ
fueconorg-4397	166	30	resecuritization	resecuritization	NOUN
fueconorg-4397	166	31	transformed	transform	VERB
fueconorg-4397	166	32	them	they	PRON
fueconorg-4397	166	33	into	into	ADP
fueconorg-4397	166	34	instruments	instrument	NOUN
fueconorg-4397	166	35	that	that	PRON
fueconorg-4397	166	36	received	receive	VERB
fueconorg-4397	166	37	the	the	DET
fueconorg-4397	166	38	aaa	aaa	NOUN
fueconorg-4397	166	39	rating	rating	NOUN
fueconorg-4397	166	40	(	(	PUNCT
fueconorg-4397	166	41	wilmarth	wilmarth	NOUN
fueconorg-4397	166	42	,	,	PUNCT
fueconorg-4397	166	43	2009	2009	NUM
fueconorg-4397	166	44	)	)	PUNCT
fueconorg-4397	166	45	.	.	PUNCT
fueconorg-4397	167	1	the	the	DET
fueconorg-4397	167	2	advent	advent	NOUN
fueconorg-4397	167	3	of	of	ADP
fueconorg-4397	167	4	the	the	DET
fueconorg-4397	167	5	financial	financial	ADJ
fueconorg-4397	167	6	crisis	crisis	NOUN
fueconorg-4397	167	7	created	create	VERB
fueconorg-4397	167	8	a	a	DET
fueconorg-4397	167	9	problem	problem	NOUN
fueconorg-4397	167	10	of	of	ADP
fueconorg-4397	167	11	non	non	ADJ
fueconorg-4397	167	12	-	-	NOUN
fueconorg-4397	167	13	performance	performance	NOUN
fueconorg-4397	167	14	of	of	ADP
fueconorg-4397	167	15	securities	security	NOUN
fueconorg-4397	167	16	with	with	ADP
fueconorg-4397	167	17	high	high	ADJ
fueconorg-4397	167	18	credit	credit	NOUN
fueconorg-4397	167	19	rating	rating	NOUN
fueconorg-4397	167	20	created	create	VERB
fueconorg-4397	167	21	in	in	ADP
fueconorg-4397	167	22	the	the	DET
fueconorg-4397	167	23	process	process	NOUN
fueconorg-4397	167	24	of	of	ADP
fueconorg-4397	167	25	securitization	securitization	NOUN
fueconorg-4397	167	26	of	of	ADP
fueconorg-4397	167	27	bad	bad	ADJ
fueconorg-4397	167	28	mortgage	mortgage	NOUN
fueconorg-4397	167	29	loans	loan	NOUN
fueconorg-4397	167	30	.	.	PUNCT
fueconorg-4397	168	1	another	another	DET
fueconorg-4397	168	2	criticism	criticism	NOUN
fueconorg-4397	168	3	related	relate	VERB
fueconorg-4397	168	4	to	to	ADP
fueconorg-4397	168	5	credit	credit	NOUN
fueconorg-4397	168	6	rating	rating	NOUN
fueconorg-4397	168	7	agencies	agency	NOUN
fueconorg-4397	168	8	refers	refer	VERB
fueconorg-4397	168	9	to	to	ADP
fueconorg-4397	168	10	their	their	PRON
fueconorg-4397	168	11	sensitivity	sensitivity	NOUN
fueconorg-4397	168	12	with	with	ADP
fueconorg-4397	168	13	credit	credit	NOUN
fueconorg-4397	168	14	rating	rating	NOUN
fueconorg-4397	168	15	revision	revision	NOUN
fueconorg-4397	168	16	.	.	PUNCT
fueconorg-4397	169	1	the	the	DET
fueconorg-4397	169	2	timeliness	timeliness	NOUN
fueconorg-4397	169	3	of	of	ADP
fueconorg-4397	169	4	credit	credit	NOUN
fueconorg-4397	169	5	rating	rating	NOUN
fueconorg-4397	169	6	change	change	NOUN
fueconorg-4397	169	7	and	and	CCONJ
fueconorg-4397	169	8	credit	credit	NOUN
fueconorg-4397	169	9	rating	rating	NOUN
fueconorg-4397	169	10	stability	stability	NOUN
fueconorg-4397	169	11	are	be	AUX
fueconorg-4397	169	12	two	two	NUM
fueconorg-4397	169	13	opposing	opposing	ADJ
fueconorg-4397	169	14	goals	goal	NOUN
fueconorg-4397	169	15	,	,	PUNCT
fueconorg-4397	169	16	the	the	DET
fueconorg-4397	169	17	balance	balance	NOUN
fueconorg-4397	169	18	of	of	ADP
fueconorg-4397	169	19	which	which	PRON
fueconorg-4397	169	20	is	be	AUX
fueconorg-4397	169	21	a	a	DET
fueconorg-4397	169	22	challenge	challenge	NOUN
fueconorg-4397	169	23	for	for	ADP
fueconorg-4397	169	24	rating	rating	NOUN
fueconorg-4397	169	25	agencies	agency	NOUN
fueconorg-4397	169	26	.	.	PUNCT
fueconorg-4397	170	1	changes	change	NOUN
fueconorg-4397	170	2	in	in	ADP
fueconorg-4397	170	3	the	the	DET
fueconorg-4397	170	4	credit	credit	NOUN
fueconorg-4397	170	5	rating	rating	NOUN
fueconorg-4397	170	6	may	may	AUX
fueconorg-4397	170	7	indicate	indicate	VERB
fueconorg-4397	170	8	a	a	DET
fueconorg-4397	170	9	possible	possible	ADJ
fueconorg-4397	170	10	company	company	NOUN
fueconorg-4397	170	11	bankruptcy	bankruptcy	NOUN
fueconorg-4397	170	12	in	in	ADP
fueconorg-4397	170	13	the	the	DET
fueconorg-4397	170	14	future	future	NOUN
fueconorg-4397	170	15	,	,	PUNCT
fueconorg-4397	170	16	but	but	CCONJ
fueconorg-4397	170	17	agencies	agency	NOUN
fueconorg-4397	170	18	are	be	AUX
fueconorg-4397	170	19	sometimes	sometimes	ADV
fueconorg-4397	170	20	characterized	characterize	VERB
fueconorg-4397	170	21	by	by	ADP
fueconorg-4397	170	22	a	a	DET
fueconorg-4397	170	23	delay	delay	NOUN
fueconorg-4397	170	24	in	in	ADP
fueconorg-4397	170	25	understanding	understand	VERB
fueconorg-4397	170	26	the	the	DET
fueconorg-4397	170	27	right	right	ADJ
fueconorg-4397	170	28	situation	situation	NOUN
fueconorg-4397	170	29	in	in	ADP
fueconorg-4397	170	30	terms	term	NOUN
fueconorg-4397	170	31	of	of	ADP
fueconorg-4397	170	32	changing	change	VERB
fueconorg-4397	170	33	the	the	DET
fueconorg-4397	170	34	creditworthiness	creditworthiness	NOUN
fueconorg-4397	170	35	of	of	ADP
fueconorg-4397	170	36	companies	company	NOUN
fueconorg-4397	170	37	.	.	PUNCT
fueconorg-4397	171	1	the	the	DET
fueconorg-4397	171	2	reasons	reason	NOUN
fueconorg-4397	171	3	behind	behind	ADP
fueconorg-4397	171	4	the	the	DET
fueconorg-4397	171	5	lag	lag	NOUN
fueconorg-4397	171	6	in	in	ADP
fueconorg-4397	171	7	adjusting	adjust	VERB
fueconorg-4397	171	8	the	the	DET
fueconorg-4397	171	9	rating	rating	NOUN
fueconorg-4397	171	10	to	to	PART
fueconorg-4397	171	11	change	change	VERB
fueconorg-4397	171	12	in	in	ADP
fueconorg-4397	171	13	the	the	DET
fueconorg-4397	171	14	company	company	NOUN
fueconorg-4397	171	15	’s	’s	PART
fueconorg-4397	171	16	financial	financial	ADJ
fueconorg-4397	171	17	position	position	NOUN
fueconorg-4397	171	18	may	may	AUX
fueconorg-4397	171	19	be	be	AUX
fueconorg-4397	171	20	different	different	ADJ
fueconorg-4397	171	21	:	:	PUNCT
fueconorg-4397	171	22	the	the	DET
fueconorg-4397	171	23	rating	rating	NOUN
fueconorg-4397	171	24	agencies	agency	NOUN
fueconorg-4397	171	25	’	’	PART
fueconorg-4397	171	26	inability	inability	NOUN
fueconorg-4397	171	27	to	to	PART
fueconorg-4397	171	28	get	get	VERB
fueconorg-4397	171	29	timely	timely	ADJ
fueconorg-4397	171	30	information	information	NOUN
fueconorg-4397	171	31	,	,	PUNCT
fueconorg-4397	171	32	inadequate	inadequate	ADJ
fueconorg-4397	171	33	methodology	methodology	NOUN
fueconorg-4397	171	34	,	,	PUNCT
fueconorg-4397	171	35	periodicity	periodicity	NOUN
fueconorg-4397	171	36	of	of	ADP
fueconorg-4397	171	37	rating	rating	NOUN
fueconorg-4397	171	38	change	change	NOUN
fueconorg-4397	171	39	,	,	PUNCT
fueconorg-4397	171	40	etc	etc	X
fueconorg-4397	171	41	.	.	X
fueconorg-4397	171	42	rating	rating	NOUN
fueconorg-4397	171	43	agencies	agency	NOUN
fueconorg-4397	171	44	can	can	AUX
fueconorg-4397	171	45	also	also	ADV
fueconorg-4397	171	46	conduct	conduct	VERB
fueconorg-4397	171	47	a	a	DET
fueconorg-4397	171	48	policy	policy	NOUN
fueconorg-4397	171	49	of	of	ADP
fueconorg-4397	171	50	issuing	issue	VERB
fueconorg-4397	171	51	stable	stable	ADJ
fueconorg-4397	171	52	ratings	rating	NOUN
fueconorg-4397	171	53	to	to	PART
fueconorg-4397	171	54	focus	focus	VERB
fueconorg-4397	171	55	on	on	ADP
fueconorg-4397	171	56	the	the	DET
fueconorg-4397	171	57	longterm	longterm	PROPN
fueconorg-4397	171	58	perspective	perspective	NOUN
fueconorg-4397	171	59	of	of	ADP
fueconorg-4397	171	60	companies	company	NOUN
fueconorg-4397	171	61	’	'	PUNCT
fueconorg-4397	171	62	creditworthiness	creditworthiness	NOUN
fueconorg-4397	171	63	rather	rather	ADV
fueconorg-4397	171	64	than	than	ADP
fueconorg-4397	171	65	on	on	ADP
fueconorg-4397	171	66	temporary	temporary	ADJ
fueconorg-4397	171	67	and	and	CCONJ
fueconorg-4397	171	68	transient	transient	ADJ
fueconorg-4397	171	69	changes	change	NOUN
fueconorg-4397	171	70	in	in	ADP
fueconorg-4397	171	71	credit	credit	NOUN
fueconorg-4397	171	72	risk	risk	NOUN
fueconorg-4397	171	73	(	(	PUNCT
fueconorg-4397	171	74	altman	altman	PROPN
fueconorg-4397	171	75	&	&	CCONJ
fueconorg-4397	171	76	rijken	rijken	PROPN
fueconorg-4397	171	77	,	,	PUNCT
fueconorg-4397	171	78	2004	2004	NUM
fueconorg-4397	171	79	)	)	PUNCT
fueconorg-4397	171	80	.	.	PUNCT
fueconorg-4397	172	1	one	one	NUM
fueconorg-4397	172	2	of	of	ADP
fueconorg-4397	172	3	the	the	DET
fueconorg-4397	172	4	reasons	reason	NOUN
fueconorg-4397	172	5	for	for	ADP
fueconorg-4397	172	6	the	the	DET
fueconorg-4397	172	7	delay	delay	NOUN
fueconorg-4397	172	8	in	in	ADP
fueconorg-4397	172	9	rating	rating	NOUN
fueconorg-4397	172	10	revision	revision	NOUN
fueconorg-4397	172	11	is	be	AUX
fueconorg-4397	172	12	the	the	DET
fueconorg-4397	172	13	rating	rating	NOUN
fueconorg-4397	172	14	agencies	agency	NOUN
fueconorg-4397	172	15	’	'	PUNCT
fueconorg-4397	172	16	efforts	effort	NOUN
fueconorg-4397	172	17	to	to	PART
fueconorg-4397	172	18	meet	meet	VERB
fueconorg-4397	172	19	clients	client	NOUN
fueconorg-4397	172	20	’	’	PART
fueconorg-4397	172	21	expectations	expectation	NOUN
fueconorg-4397	172	22	regarding	regard	VERB
fueconorg-4397	172	23	rating	rating	NOUN
fueconorg-4397	172	24	stability	stability	NOUN
fueconorg-4397	172	25	,	,	PUNCT
fueconorg-4397	172	26	as	as	SCONJ
fueconorg-4397	172	27	rating	rating	NOUN
fueconorg-4397	172	28	changes	change	NOUN
fueconorg-4397	172	29	require	require	VERB
fueconorg-4397	172	30	frequent	frequent	ADJ
fueconorg-4397	172	31	and	and	CCONJ
fueconorg-4397	172	32	costly	costly	ADJ
fueconorg-4397	172	33	adjustments	adjustment	NOUN
fueconorg-4397	172	34	in	in	ADP
fueconorg-4397	172	35	their	their	PRON
fueconorg-4397	172	36	portfolios	portfolio	NOUN
fueconorg-4397	172	37	(	(	PUNCT
fueconorg-4397	172	38	loffler	loffler	NOUN
fueconorg-4397	172	39	,	,	PUNCT
fueconorg-4397	172	40	2005	2005	NUM
fueconorg-4397	172	41	)	)	PUNCT
fueconorg-4397	172	42	.	.	PUNCT
fueconorg-4397	173	1	this	this	PRON
fueconorg-4397	173	2	would	would	AUX
fueconorg-4397	173	3	require	require	VERB
fueconorg-4397	173	4	investors	investor	NOUN
fueconorg-4397	173	5	to	to	PART
fueconorg-4397	173	6	trade	trade	VERB
fueconorg-4397	173	7	in	in	ADP
fueconorg-4397	173	8	securities	security	NOUN
fueconorg-4397	173	9	often	often	ADV
fueconorg-4397	173	10	,	,	PUNCT
fueconorg-4397	173	11	which	which	PRON
fueconorg-4397	173	12	would	would	AUX
fueconorg-4397	173	13	expose	expose	VERB
fueconorg-4397	173	14	them	they	PRON
fueconorg-4397	173	15	to	to	ADP
fueconorg-4397	173	16	higher	high	ADJ
fueconorg-4397	173	17	transaction	transaction	NOUN
fueconorg-4397	173	18	costs	cost	NOUN
fueconorg-4397	173	19	.	.	PUNCT
fueconorg-4397	174	1	on	on	ADP
fueconorg-4397	174	2	the	the	DET
fueconorg-4397	174	3	other	other	ADJ
fueconorg-4397	174	4	hand	hand	NOUN
fueconorg-4397	174	5	,	,	PUNCT
fueconorg-4397	174	6	in	in	ADP
fueconorg-4397	174	7	times	time	NOUN
fueconorg-4397	174	8	of	of	ADP
fueconorg-4397	174	9	crisis	crisis	NOUN
fueconorg-4397	174	10	,	,	PUNCT
fueconorg-4397	174	11	the	the	DET
fueconorg-4397	174	12	timely	timely	ADJ
fueconorg-4397	174	13	credit	credit	NOUN
fueconorg-4397	174	14	rating	rating	NOUN
fueconorg-4397	174	15	adjustment	adjustment	NOUN
fueconorg-4397	174	16	to	to	ADP
fueconorg-4397	174	17	changes	change	NOUN
fueconorg-4397	174	18	in	in	ADP
fueconorg-4397	174	19	companies	company	NOUN
fueconorg-4397	174	20	’	'	PUNCT
fueconorg-4397	174	21	credit	credit	NOUN
fueconorg-4397	174	22	risk	risk	NOUN
fueconorg-4397	174	23	is	be	AUX
fueconorg-4397	174	24	gaining	gain	VERB
fueconorg-4397	174	25	importance	importance	NOUN
fueconorg-4397	174	26	for	for	ADP
fueconorg-4397	174	27	investors	investor	NOUN
fueconorg-4397	174	28	.	.	PUNCT
fueconorg-4397	175	1	the	the	DET
fueconorg-4397	175	2	problem	problem	NOUN
fueconorg-4397	175	3	of	of	ADP
fueconorg-4397	175	4	delays	delay	NOUN
fueconorg-4397	175	5	in	in	ADP
fueconorg-4397	175	6	the	the	DET
fueconorg-4397	175	7	credit	credit	NOUN
fueconorg-4397	175	8	rating	rating	NOUN
fueconorg-4397	175	9	revision	revision	NOUN
fueconorg-4397	175	10	was	be	AUX
fueconorg-4397	175	11	confirmed	confirm	VERB
fueconorg-4397	175	12	during	during	ADP
fueconorg-4397	175	13	the	the	DET
fueconorg-4397	175	14	global	global	ADJ
fueconorg-4397	175	15	financial	financial	ADJ
fueconorg-4397	175	16	crisis	crisis	NOUN
fueconorg-4397	175	17	.	.	PUNCT
fueconorg-4397	176	1	the	the	DET
fueconorg-4397	176	2	rating	rating	NOUN
fueconorg-4397	176	3	agencies	agency	NOUN
fueconorg-4397	176	4	assigned	assign	VERB
fueconorg-4397	176	5	high	high	ADJ
fueconorg-4397	176	6	credit	credit	NOUN
fueconorg-4397	176	7	ratings	rating	NOUN
fueconorg-4397	176	8	to	to	ADP
fueconorg-4397	176	9	aig	aig	PROPN
fueconorg-4397	176	10	and	and	CCONJ
fueconorg-4397	176	11	lehman	lehman	PROPN
fueconorg-4397	176	12	brothers	brother	NOUN
fueconorg-4397	176	13	just	just	ADV
fueconorg-4397	176	14	before	before	ADP
fueconorg-4397	176	15	their	their	PRON
fueconorg-4397	176	16	collapse	collapse	NOUN
fueconorg-4397	176	17	.	.	PUNCT
fueconorg-4397	177	1	despite	despite	SCONJ
fueconorg-4397	177	2	the	the	DET
fueconorg-4397	177	3	criticism	criticism	NOUN
fueconorg-4397	177	4	of	of	ADP
fueconorg-4397	177	5	rating	rating	NOUN
fueconorg-4397	177	6	agencies	agency	NOUN
fueconorg-4397	177	7	,	,	PUNCT
fueconorg-4397	177	8	the	the	DET
fueconorg-4397	177	9	problems	problem	NOUN
fueconorg-4397	177	10	that	that	PRON
fueconorg-4397	177	11	put	put	VERB
fueconorg-4397	177	12	them	they	PRON
fueconorg-4397	177	13	at	at	ADP
fueconorg-4397	177	14	the	the	DET
fueconorg-4397	177	15	heart	heart	NOUN
fueconorg-4397	177	16	of	of	ADP
fueconorg-4397	177	17	the	the	DET
fueconorg-4397	177	18	global	global	ADJ
fueconorg-4397	177	19	financial	financial	ADJ
fueconorg-4397	177	20	crisis	crisis	NOUN
fueconorg-4397	177	21	,	,	PUNCT
fueconorg-4397	177	22	such	such	ADJ
fueconorg-4397	177	23	as	as	ADP
fueconorg-4397	177	24	investor	investor	NOUN
fueconorg-4397	177	25	over	over	ADP
fueconorg-4397	177	26	-	-	PUNCT
fueconorg-4397	177	27	reliance	reliance	NOUN
fueconorg-4397	177	28	on	on	ADP
fueconorg-4397	177	29	credit	credit	NOUN
fueconorg-4397	177	30	ratings	rating	NOUN
fueconorg-4397	177	31	,	,	PUNCT
fueconorg-4397	177	32	insufficient	insufficient	ADJ
fueconorg-4397	177	33	supervision	supervision	NOUN
fueconorg-4397	177	34	,	,	PUNCT
fueconorg-4397	177	35	lack	lack	NOUN
fueconorg-4397	177	36	of	of	ADP
fueconorg-4397	177	37	accountability	accountability	NOUN
fueconorg-4397	177	38	and	and	CCONJ
fueconorg-4397	177	39	inadequate	inadequate	ADJ
fueconorg-4397	177	40	methodology	methodology	NOUN
fueconorg-4397	177	41	used	use	VERB
fueconorg-4397	177	42	by	by	ADP
fueconorg-4397	177	43	rating	rating	NOUN
fueconorg-4397	177	44	agencies	agency	NOUN
fueconorg-4397	177	45	,	,	PUNCT
fueconorg-4397	177	46	continue	continue	VERB
fueconorg-4397	177	47	to	to	PART
fueconorg-4397	177	48	be	be	AUX
fueconorg-4397	177	49	present	present	ADJ
fueconorg-4397	177	50	in	in	ADP
fueconorg-4397	177	51	the	the	DET
fueconorg-4397	177	52	post	post	ADJ
fueconorg-4397	177	53	-	-	ADJ
fueconorg-4397	177	54	crisis	crisis	ADJ
fueconorg-4397	177	55	period	period	NOUN
fueconorg-4397	177	56	(	(	PUNCT
fueconorg-4397	177	57	partnoy	partnoy	ADJ
fueconorg-4397	177	58	,	,	PUNCT
fueconorg-4397	177	59	2017	2017	NUM
fueconorg-4397	177	60	)	)	PUNCT
fueconorg-4397	177	61	.	.	PUNCT
fueconorg-4397	178	1	the	the	DET
fueconorg-4397	178	2	global	global	ADJ
fueconorg-4397	178	3	financial	financial	ADJ
fueconorg-4397	178	4	crisis	crisis	NOUN
fueconorg-4397	178	5	has	have	AUX
fueconorg-4397	178	6	led	lead	VERB
fueconorg-4397	178	7	to	to	ADP
fueconorg-4397	178	8	the	the	DET
fueconorg-4397	178	9	review	review	NOUN
fueconorg-4397	178	10	of	of	ADP
fueconorg-4397	178	11	audit	audit	NOUN
fueconorg-4397	178	12	practice	practice	NOUN
fueconorg-4397	178	13	so	so	SCONJ
fueconorg-4397	178	14	that	that	SCONJ
fueconorg-4397	178	15	criticism	criticism	NOUN
fueconorg-4397	178	16	did	do	AUX
fueconorg-4397	178	17	not	not	PART
fueconorg-4397	178	18	go	go	VERB
fueconorg-4397	178	19	past	past	ADJ
fueconorg-4397	178	20	auditors	auditor	NOUN
fueconorg-4397	178	21	.	.	PUNCT
fueconorg-4397	179	1	some	some	DET
fueconorg-4397	179	2	criticism	criticism	NOUN
fueconorg-4397	179	3	relates	relate	VERB
fueconorg-4397	179	4	to	to	ADP
fueconorg-4397	179	5	the	the	DET
fueconorg-4397	179	6	impossibility	impossibility	NOUN
fueconorg-4397	179	7	of	of	ADP
fueconorg-4397	179	8	signaling	signal	VERB
fueconorg-4397	179	9	financial	financial	ADJ
fueconorg-4397	179	10	the	the	DET
fueconorg-4397	179	11	role	role	NOUN
fueconorg-4397	179	12	of	of	ADP
fueconorg-4397	179	13	audit	audit	NOUN
fueconorg-4397	179	14	and	and	CCONJ
fueconorg-4397	179	15	credit	credit	NOUN
fueconorg-4397	179	16	rating	rating	NOUN
fueconorg-4397	179	17	agencies	agency	NOUN
fueconorg-4397	179	18	in	in	ADP
fueconorg-4397	179	19	the	the	DET
fueconorg-4397	179	20	assesment	assesment	NOUN
fueconorg-4397	179	21	of	of	ADP
fueconorg-4397	179	22	company	company	NOUN
fueconorg-4397	179	23	creditworthiness	creditworthiness	PROPN
fueconorg-4397	179	24	...	...	PUNCT
fueconorg-4397	179	25	99	99	NUM
fueconorg-4397	179	26	risks	risk	NOUN
fueconorg-4397	179	27	and	and	CCONJ
fueconorg-4397	179	28	the	the	DET
fueconorg-4397	179	29	lack	lack	NOUN
fueconorg-4397	179	30	of	of	ADP
fueconorg-4397	179	31	gco	gco	PROPN
fueconorg-4397	179	32	disclosure	disclosure	NOUN
fueconorg-4397	179	33	in	in	ADP
fueconorg-4397	179	34	the	the	DET
fueconorg-4397	179	35	case	case	NOUN
fueconorg-4397	179	36	of	of	ADP
fueconorg-4397	179	37	banks	bank	NOUN
fueconorg-4397	179	38	(	(	PUNCT
fueconorg-4397	179	39	harris	harris	PROPN
fueconorg-4397	179	40	,	,	PUNCT
fueconorg-4397	179	41	2011	2011	NUM
fueconorg-4397	179	42	)	)	PUNCT
fueconorg-4397	179	43	.	.	PUNCT
fueconorg-4397	180	1	also	also	ADV
fueconorg-4397	180	2	,	,	PUNCT
fueconorg-4397	180	3	the	the	DET
fueconorg-4397	180	4	financial	financial	ADJ
fueconorg-4397	180	5	crisis	crisis	NOUN
fueconorg-4397	180	6	has	have	AUX
fueconorg-4397	180	7	shown	show	VERB
fueconorg-4397	180	8	that	that	SCONJ
fueconorg-4397	180	9	some	some	DET
fueconorg-4397	180	10	banks	bank	NOUN
fueconorg-4397	180	11	were	be	AUX
fueconorg-4397	180	12	in	in	ADP
fueconorg-4397	180	13	trouble	trouble	NOUN
fueconorg-4397	180	14	and	and	CCONJ
fueconorg-4397	180	15	had	have	VERB
fueconorg-4397	180	16	to	to	PART
fueconorg-4397	180	17	be	be	AUX
fueconorg-4397	180	18	saved	save	VERB
fueconorg-4397	180	19	or	or	CCONJ
fueconorg-4397	180	20	went	go	VERB
fueconorg-4397	180	21	bankrupt	bankrupt	ADJ
fueconorg-4397	180	22	in	in	ADP
fueconorg-4397	180	23	the	the	DET
fueconorg-4397	180	24	short	short	ADJ
fueconorg-4397	180	25	term	term	NOUN
fueconorg-4397	180	26	after	after	ADP
fueconorg-4397	180	27	receiving	receive	VERB
fueconorg-4397	180	28	an	an	DET
fueconorg-4397	180	29	unqualified	unqualified	ADJ
fueconorg-4397	180	30	audit	audit	NOUN
fueconorg-4397	180	31	report	report	NOUN
fueconorg-4397	180	32	.	.	PUNCT
fueconorg-4397	181	1	this	this	PRON
fueconorg-4397	181	2	was	be	AUX
fueconorg-4397	181	3	the	the	DET
fueconorg-4397	181	4	case	case	NOUN
fueconorg-4397	181	5	,	,	PUNCT
fueconorg-4397	181	6	for	for	ADP
fueconorg-4397	181	7	example	example	NOUN
fueconorg-4397	181	8	,	,	PUNCT
fueconorg-4397	181	9	with	with	ADP
fueconorg-4397	181	10	lehman	lehman	PROPN
fueconorg-4397	181	11	brothers	brother	NOUN
fueconorg-4397	181	12	(	(	PUNCT
fueconorg-4397	181	13	date	date	NOUN
fueconorg-4397	181	14	of	of	ADP
fueconorg-4397	181	15	audit	audit	NOUN
fueconorg-4397	181	16	report	report	NOUN
fueconorg-4397	181	17	28	28	NUM
fueconorg-4397	181	18	th	th	NUM
fueconorg-4397	181	19	january	january	PROPN
fueconorg-4397	181	20	2008	2008	NUM
fueconorg-4397	181	21	)	)	PUNCT
fueconorg-4397	181	22	,	,	PUNCT
fueconorg-4397	181	23	bear	bear	NOUN
fueconorg-4397	181	24	stearns	stearns	PROPN
fueconorg-4397	181	25	(	(	PUNCT
fueconorg-4397	181	26	date	date	NOUN
fueconorg-4397	181	27	of	of	ADP
fueconorg-4397	181	28	audit	audit	NOUN
fueconorg-4397	181	29	report	report	NOUN
fueconorg-4397	181	30	28	28	NUM
fueconorg-4397	181	31	th	th	NUM
fueconorg-4397	181	32	january	january	PROPN
fueconorg-4397	181	33	2008	2008	NUM
fueconorg-4397	181	34	)	)	PUNCT
fueconorg-4397	181	35	,	,	PUNCT
fueconorg-4397	181	36	barclays	barclay	NOUN
fueconorg-4397	181	37	(	(	PUNCT
fueconorg-4397	181	38	date	date	NOUN
fueconorg-4397	181	39	of	of	ADP
fueconorg-4397	181	40	audit	audit	NOUN
fueconorg-4397	181	41	report	report	NOUN
fueconorg-4397	181	42	7	7	NUM
fueconorg-4397	181	43	th	th	NOUN
fueconorg-4397	181	44	march	march	PROPN
fueconorg-4397	181	45	2008	2008	NUM
fueconorg-4397	181	46	)	)	PUNCT
fueconorg-4397	181	47	,	,	PUNCT
fueconorg-4397	181	48	royal	royal	PROPN
fueconorg-4397	181	49	bank	bank	PROPN
fueconorg-4397	181	50	of	of	ADP
fueconorg-4397	181	51	scotland	scotland	PROPN
fueconorg-4397	181	52	(	(	PUNCT
fueconorg-4397	181	53	27	27	NUM
fueconorg-4397	181	54	th	th	NUM
fueconorg-4397	181	55	february	february	NOUN
fueconorg-4397	181	56	2008	2008	NUM
fueconorg-4397	181	57	)	)	PUNCT
fueconorg-4397	181	58	,	,	PUNCT
fueconorg-4397	181	59	ubs	ubs	PROPN
fueconorg-4397	181	60	(	(	PUNCT
fueconorg-4397	181	61	date	date	NOUN
fueconorg-4397	181	62	of	of	ADP
fueconorg-4397	181	63	audit	audit	NOUN
fueconorg-4397	181	64	report	report	NOUN
fueconorg-4397	181	65	6	6	NUM
fueconorg-4397	181	66	th	th	NOUN
fueconorg-4397	181	67	march	march	PROPN
fueconorg-4397	181	68	2008	2008	NUM
fueconorg-4397	181	69	)	)	PUNCT
fueconorg-4397	181	70	,	,	PUNCT
fueconorg-4397	181	71	and	and	CCONJ
fueconorg-4397	181	72	others	other	NOUN
fueconorg-4397	181	73	(	(	PUNCT
fueconorg-4397	181	74	sikka	sikka	NOUN
fueconorg-4397	181	75	,	,	PUNCT
fueconorg-4397	181	76	2009	2009	NUM
fueconorg-4397	181	77	)	)	PUNCT
fueconorg-4397	181	78	.	.	PUNCT
fueconorg-4397	182	1	this	this	PRON
fueconorg-4397	182	2	raises	raise	VERB
fueconorg-4397	182	3	the	the	DET
fueconorg-4397	182	4	question	question	NOUN
fueconorg-4397	182	5	of	of	ADP
fueconorg-4397	182	6	the	the	DET
fueconorg-4397	182	7	role	role	NOUN
fueconorg-4397	182	8	,	,	PUNCT
fueconorg-4397	182	9	objectivity	objectivity	NOUN
fueconorg-4397	182	10	,	,	PUNCT
fueconorg-4397	182	11	and	and	CCONJ
fueconorg-4397	182	12	independence	independence	NOUN
fueconorg-4397	182	13	of	of	ADP
fueconorg-4397	182	14	the	the	DET
fueconorg-4397	182	15	auditor	auditor	NOUN
fueconorg-4397	182	16	’s	’s	PART
fueconorg-4397	182	17	opinion	opinion	NOUN
fueconorg-4397	182	18	for	for	ADP
fueconorg-4397	182	19	the	the	DET
fueconorg-4397	182	20	financial	financial	ADJ
fueconorg-4397	182	21	institutions	institution	NOUN
fueconorg-4397	182	22	sector	sector	NOUN
fueconorg-4397	182	23	.	.	PUNCT
fueconorg-4397	183	1	from	from	ADP
fueconorg-4397	183	2	the	the	DET
fueconorg-4397	183	3	point	point	NOUN
fueconorg-4397	183	4	of	of	ADP
fueconorg-4397	183	5	view	view	NOUN
fueconorg-4397	183	6	of	of	ADP
fueconorg-4397	183	7	information	information	NOUN
fueconorg-4397	183	8	about	about	ADP
fueconorg-4397	183	9	the	the	DET
fueconorg-4397	183	10	anticipation	anticipation	NOUN
fueconorg-4397	183	11	of	of	ADP
fueconorg-4397	183	12	company	company	NOUN
fueconorg-4397	183	13	bankruptcy	bankruptcy	NOUN
fueconorg-4397	183	14	,	,	PUNCT
fueconorg-4397	183	15	one	one	PRON
fueconorg-4397	183	16	can	can	AUX
fueconorg-4397	183	17	also	also	ADV
fueconorg-4397	183	18	observe	observe	VERB
fueconorg-4397	183	19	the	the	DET
fueconorg-4397	183	20	relationship	relationship	NOUN
fueconorg-4397	183	21	between	between	ADP
fueconorg-4397	183	22	the	the	DET
fueconorg-4397	183	23	auditor	auditor	NOUN
fueconorg-4397	183	24	’s	’s	PART
fueconorg-4397	183	25	opinion	opinion	NOUN
fueconorg-4397	183	26	and	and	CCONJ
fueconorg-4397	183	27	credit	credit	NOUN
fueconorg-4397	183	28	rating	rating	NOUN
fueconorg-4397	183	29	.	.	PUNCT
fueconorg-4397	184	1	comparing	compare	VERB
fueconorg-4397	184	2	credit	credit	NOUN
fueconorg-4397	184	3	ratings	rating	NOUN
fueconorg-4397	184	4	and	and	CCONJ
fueconorg-4397	184	5	auditor	auditor	NOUN
fueconorg-4397	184	6	’s	’s	PART
fueconorg-4397	184	7	opinions	opinion	NOUN
fueconorg-4397	184	8	available	available	ADJ
fueconorg-4397	184	9	before	before	SCONJ
fueconorg-4397	184	10	company	company	NOUN
fueconorg-4397	184	11	bankruptcy	bankruptcy	NOUN
fueconorg-4397	184	12	gives	give	VERB
fueconorg-4397	184	13	the	the	DET
fueconorg-4397	184	14	opportunity	opportunity	NOUN
fueconorg-4397	184	15	to	to	PART
fueconorg-4397	184	16	investigate	investigate	VERB
fueconorg-4397	184	17	who	who	PRON
fueconorg-4397	184	18	has	have	VERB
fueconorg-4397	184	19	greater	great	ADJ
fueconorg-4397	184	20	success	success	NOUN
fueconorg-4397	184	21	in	in	ADP
fueconorg-4397	184	22	predicting	predict	VERB
fueconorg-4397	184	23	and	and	CCONJ
fueconorg-4397	184	24	signaling	signal	VERB
fueconorg-4397	184	25	bankruptcy	bankruptcy	NOUN
fueconorg-4397	184	26	.	.	PUNCT
fueconorg-4397	185	1	there	there	PRON
fueconorg-4397	185	2	is	be	VERB
fueconorg-4397	185	3	a	a	DET
fueconorg-4397	185	4	small	small	ADJ
fueconorg-4397	185	5	number	number	NOUN
fueconorg-4397	185	6	of	of	ADP
fueconorg-4397	185	7	studies	study	NOUN
fueconorg-4397	185	8	in	in	ADP
fueconorg-4397	185	9	literature	literature	NOUN
fueconorg-4397	185	10	dealing	deal	VERB
fueconorg-4397	185	11	with	with	ADP
fueconorg-4397	185	12	this	this	DET
fueconorg-4397	185	13	issue	issue	NOUN
fueconorg-4397	185	14	.	.	PUNCT
fueconorg-4397	186	1	empirical	empirical	ADJ
fueconorg-4397	186	2	research	research	NOUN
fueconorg-4397	186	3	carried	carry	VERB
fueconorg-4397	186	4	out	out	ADP
fueconorg-4397	186	5	by	by	ADP
fueconorg-4397	186	6	cha	cha	PROPN
fueconorg-4397	186	7	,	,	PUNCT
fueconorg-4397	186	8	hwang	hwang	PROPN
fueconorg-4397	186	9	and	and	CCONJ
fueconorg-4397	186	10	yeo	yeo	PROPN
fueconorg-4397	186	11	(	(	PUNCT
fueconorg-4397	186	12	2016	2016	NUM
fueconorg-4397	186	13	)	)	PUNCT
fueconorg-4397	186	14	in	in	ADP
fueconorg-4397	186	15	100	100	NUM
fueconorg-4397	186	16	korean	korean	ADJ
fueconorg-4397	186	17	companies	company	NOUN
fueconorg-4397	186	18	in	in	ADP
fueconorg-4397	186	19	the	the	DET
fueconorg-4397	186	20	period	period	NOUN
fueconorg-4397	186	21	from	from	ADP
fueconorg-4397	186	22	2007	2007	NUM
fueconorg-4397	186	23	to	to	ADP
fueconorg-4397	186	24	2014	2014	NUM
fueconorg-4397	186	25	shows	show	VERB
fueconorg-4397	186	26	that	that	SCONJ
fueconorg-4397	186	27	the	the	DET
fueconorg-4397	186	28	audit	audit	NOUN
fueconorg-4397	186	29	system	system	NOUN
fueconorg-4397	186	30	is	be	AUX
fueconorg-4397	186	31	more	more	ADV
fueconorg-4397	186	32	conservative	conservative	ADJ
fueconorg-4397	186	33	,	,	PUNCT
fueconorg-4397	186	34	and	and	CCONJ
fueconorg-4397	186	35	,	,	PUNCT
fueconorg-4397	186	36	therefore	therefore	ADV
fueconorg-4397	186	37	,	,	PUNCT
fueconorg-4397	186	38	more	more	ADV
fueconorg-4397	186	39	successful	successful	ADJ
fueconorg-4397	186	40	in	in	ADP
fueconorg-4397	186	41	signaling	signal	VERB
fueconorg-4397	186	42	bankruptcy	bankruptcy	NOUN
fueconorg-4397	186	43	,	,	PUNCT
fueconorg-4397	186	44	while	while	SCONJ
fueconorg-4397	186	45	rating	rating	NOUN
fueconorg-4397	186	46	agencies	agency	NOUN
fueconorg-4397	186	47	are	be	AUX
fueconorg-4397	186	48	characterized	characterize	VERB
fueconorg-4397	186	49	by	by	ADP
fueconorg-4397	186	50	excessive	excessive	ADJ
fueconorg-4397	186	51	optimism	optimism	NOUN
fueconorg-4397	186	52	due	due	ADP
fueconorg-4397	186	53	to	to	ADP
fueconorg-4397	186	54	less	less	ADJ
fueconorg-4397	186	55	responsibility	responsibility	NOUN
fueconorg-4397	186	56	to	to	PART
fueconorg-4397	186	57	issue	issue	VERB
fueconorg-4397	186	58	corporate	corporate	ADJ
fueconorg-4397	186	59	ratings	rating	NOUN
fueconorg-4397	186	60	.	.	PUNCT
fueconorg-4397	187	1	since1990s	since1990s	NOUN
fueconorg-4397	187	2	,	,	PUNCT
fueconorg-4397	187	3	auditors	auditor	NOUN
fueconorg-4397	187	4	have	have	AUX
fueconorg-4397	187	5	been	be	AUX
fueconorg-4397	187	6	facing	face	VERB
fueconorg-4397	187	7	tightening	tighten	VERB
fueconorg-4397	187	8	regulations	regulation	NOUN
fueconorg-4397	187	9	and	and	CCONJ
fueconorg-4397	187	10	greater	great	ADJ
fueconorg-4397	187	11	responsibility	responsibility	NOUN
fueconorg-4397	187	12	when	when	SCONJ
fueconorg-4397	187	13	doing	do	VERB
fueconorg-4397	187	14	business	business	NOUN
fueconorg-4397	187	15	.	.	PUNCT
fueconorg-4397	188	1	the	the	DET
fueconorg-4397	188	2	possibility	possibility	NOUN
fueconorg-4397	188	3	of	of	ADP
fueconorg-4397	188	4	initiating	initiate	VERB
fueconorg-4397	188	5	a	a	DET
fueconorg-4397	188	6	lawsuit	lawsuit	NOUN
fueconorg-4397	188	7	against	against	ADP
fueconorg-4397	188	8	the	the	DET
fueconorg-4397	188	9	auditor	auditor	NOUN
fueconorg-4397	188	10	for	for	ADP
fueconorg-4397	188	11	damages	damage	NOUN
fueconorg-4397	188	12	in	in	ADP
fueconorg-4397	188	13	providing	provide	VERB
fueconorg-4397	188	14	audit	audit	NOUN
fueconorg-4397	188	15	services	service	NOUN
fueconorg-4397	188	16	to	to	ADP
fueconorg-4397	188	17	third	third	ADJ
fueconorg-4397	188	18	parties	party	NOUN
fueconorg-4397	188	19	such	such	ADJ
fueconorg-4397	188	20	as	as	SCONJ
fueconorg-4397	188	21	investors	investor	NOUN
fueconorg-4397	188	22	brought	bring	VERB
fueconorg-4397	188	23	high	high	ADJ
fueconorg-4397	188	24	lawsuit	lawsuit	NOUN
fueconorg-4397	188	25	costs	cost	NOUN
fueconorg-4397	188	26	to	to	ADP
fueconorg-4397	188	27	largest	large	ADJ
fueconorg-4397	188	28	audit	audit	NOUN
fueconorg-4397	188	29	firms	firm	NOUN
fueconorg-4397	188	30	(	(	PUNCT
fueconorg-4397	188	31	about	about	ADV
fueconorg-4397	188	32	15	15	NUM
fueconorg-4397	188	33	%	%	NOUN
fueconorg-4397	188	34	of	of	ADP
fueconorg-4397	188	35	revenue	revenue	NOUN
fueconorg-4397	188	36	)	)	PUNCT
fueconorg-4397	188	37	in	in	ADP
fueconorg-4397	188	38	2007	2007	NUM
fueconorg-4397	188	39	(	(	PUNCT
fueconorg-4397	188	40	center	center	NOUN
fueconorg-4397	188	41	for	for	ADP
fueconorg-4397	188	42	audit	audit	NOUN
fueconorg-4397	188	43	quality	quality	NOUN
fueconorg-4397	188	44	,	,	PUNCT
fueconorg-4397	188	45	2008	2008	NUM
fueconorg-4397	188	46	)	)	PUNCT
fueconorg-4397	188	47	.	.	PUNCT
fueconorg-4397	189	1	efforts	effort	NOUN
fueconorg-4397	189	2	to	to	PART
fueconorg-4397	189	3	improve	improve	VERB
fueconorg-4397	189	4	the	the	DET
fueconorg-4397	189	5	quality	quality	NOUN
fueconorg-4397	189	6	of	of	ADP
fueconorg-4397	189	7	audit	audit	NOUN
fueconorg-4397	189	8	were	be	AUX
fueconorg-4397	189	9	particularly	particularly	ADV
fueconorg-4397	189	10	intensified	intensify	VERB
fueconorg-4397	189	11	after	after	ADP
fueconorg-4397	189	12	the	the	DET
fueconorg-4397	189	13	accounting	accounting	NOUN
fueconorg-4397	189	14	scandal	scandal	NOUN
fueconorg-4397	189	15	with	with	ADP
fueconorg-4397	189	16	enron	enron	PROPN
fueconorg-4397	189	17	and	and	CCONJ
fueconorg-4397	189	18	subprime	subprime	ADJ
fueconorg-4397	189	19	mortgage	mortgage	NOUN
fueconorg-4397	189	20	crisis	crisis	NOUN
fueconorg-4397	189	21	.	.	PUNCT
fueconorg-4397	190	1	feldmann	feldmann	NOUN
fueconorg-4397	190	2	and	and	CCONJ
fueconorg-4397	190	3	read	read	NOUN
fueconorg-4397	190	4	(	(	PUNCT
fueconorg-4397	190	5	2013	2013	NUM
fueconorg-4397	190	6	)	)	PUNCT
fueconorg-4397	190	7	find	find	VERB
fueconorg-4397	190	8	that	that	SCONJ
fueconorg-4397	190	9	the	the	DET
fueconorg-4397	190	10	gco	gco	PROPN
fueconorg-4397	190	11	disclosure	disclosure	NOUN
fueconorg-4397	190	12	is	be	AUX
fueconorg-4397	190	13	related	relate	VERB
fueconorg-4397	190	14	to	to	ADP
fueconorg-4397	190	15	the	the	DET
fueconorg-4397	190	16	company	company	NOUN
fueconorg-4397	190	17	’s	’s	PART
fueconorg-4397	190	18	credit	credit	NOUN
fueconorg-4397	190	19	rating	rating	NOUN
fueconorg-4397	190	20	,	,	PUNCT
fueconorg-4397	190	21	and	and	CCONJ
fueconorg-4397	190	22	that	that	SCONJ
fueconorg-4397	190	23	,	,	PUNCT
fueconorg-4397	190	24	after	after	ADP
fueconorg-4397	190	25	the	the	DET
fueconorg-4397	190	26	gco	gco	PROPN
fueconorg-4397	190	27	disclosure	disclosure	NOUN
fueconorg-4397	190	28	,	,	PUNCT
fueconorg-4397	190	29	credit	credit	NOUN
fueconorg-4397	190	30	rating	rating	NOUN
fueconorg-4397	190	31	falls	fall	VERB
fueconorg-4397	190	32	.	.	PUNCT
fueconorg-4397	191	1	this	this	PRON
fueconorg-4397	191	2	indicates	indicate	VERB
fueconorg-4397	191	3	a	a	DET
fueconorg-4397	191	4	higher	high	ADJ
fueconorg-4397	191	5	informative	informative	ADJ
fueconorg-4397	191	6	value	value	NOUN
fueconorg-4397	191	7	of	of	ADP
fueconorg-4397	191	8	the	the	DET
fueconorg-4397	191	9	auditor	auditor	NOUN
fueconorg-4397	191	10	’s	’s	PART
fueconorg-4397	191	11	opinion	opinion	NOUN
fueconorg-4397	191	12	than	than	ADP
fueconorg-4397	191	13	the	the	DET
fueconorg-4397	191	14	rating	rating	NOUN
fueconorg-4397	191	15	agency	agency	NOUN
fueconorg-4397	191	16	.	.	PUNCT
fueconorg-4397	192	1	notwithstanding	notwithstanding	ADP
fueconorg-4397	192	2	the	the	DET
fueconorg-4397	192	3	criticisms	criticism	NOUN
fueconorg-4397	192	4	made	make	VERB
fueconorg-4397	192	5	to	to	ADP
fueconorg-4397	192	6	auditors	auditor	NOUN
fueconorg-4397	192	7	and	and	CCONJ
fueconorg-4397	192	8	rating	rating	NOUN
fueconorg-4397	192	9	agencies	agency	NOUN
fueconorg-4397	192	10	,	,	PUNCT
fueconorg-4397	192	11	credit	credit	NOUN
fueconorg-4397	192	12	ratings	rating	NOUN
fueconorg-4397	192	13	as	as	ADV
fueconorg-4397	192	14	well	well	ADV
fueconorg-4397	192	15	as	as	ADP
fueconorg-4397	192	16	auditor	auditor	NOUN
fueconorg-4397	192	17	’s	’s	PART
fueconorg-4397	192	18	opinions	opinion	NOUN
fueconorg-4397	192	19	play	play	VERB
fueconorg-4397	192	20	an	an	DET
fueconorg-4397	192	21	important	important	ADJ
fueconorg-4397	192	22	role	role	NOUN
fueconorg-4397	192	23	in	in	ADP
fueconorg-4397	192	24	preserving	preserve	VERB
fueconorg-4397	192	25	the	the	DET
fueconorg-4397	192	26	efficiency	efficiency	NOUN
fueconorg-4397	192	27	of	of	ADP
fueconorg-4397	192	28	capital	capital	NOUN
fueconorg-4397	192	29	markets	market	NOUN
fueconorg-4397	192	30	(	(	PUNCT
fueconorg-4397	192	31	dodd	dodd	PROPN
fueconorg-4397	192	32	-	-	PUNCT
fueconorg-4397	192	33	frank	frank	PROPN
fueconorg-4397	192	34	act	act	PROPN
fueconorg-4397	192	35	,	,	PUNCT
fueconorg-4397	192	36	2010	2010	NUM
fueconorg-4397	192	37	,	,	PUNCT
fueconorg-4397	192	38	section	section	NOUN
fueconorg-4397	192	39	931	931	NUM
fueconorg-4397	192	40	,	,	PUNCT
fueconorg-4397	192	41	par	par	NOUN
fueconorg-4397	192	42	.	.	PUNCT
fueconorg-4397	193	1	1	1	NUM
fueconorg-4397	193	2	)	)	PUNCT
fueconorg-4397	193	3	.	.	PUNCT
fueconorg-4397	194	1	credit	credit	NOUN
fueconorg-4397	194	2	ratings	rating	NOUN
fueconorg-4397	194	3	,	,	PUNCT
fueconorg-4397	194	4	as	as	ADP
fueconorg-4397	194	5	the	the	DET
fueconorg-4397	194	6	assessment	assessment	NOUN
fueconorg-4397	194	7	of	of	ADP
fueconorg-4397	194	8	companies	company	NOUN
fueconorg-4397	194	9	’	'	PUNCT
fueconorg-4397	194	10	creditworthiness	creditworthiness	PROPN
fueconorg-4397	194	11	,	,	PUNCT
fueconorg-4397	194	12	affect	affect	VERB
fueconorg-4397	194	13	their	their	PRON
fueconorg-4397	194	14	costs	cost	NOUN
fueconorg-4397	194	15	and	and	CCONJ
fueconorg-4397	194	16	their	their	PRON
fueconorg-4397	194	17	financial	financial	ADJ
fueconorg-4397	194	18	structure	structure	NOUN
fueconorg-4397	194	19	(	(	PUNCT
fueconorg-4397	194	20	baber	baber	PROPN
fueconorg-4397	194	21	,	,	PUNCT
fueconorg-4397	194	22	2014	2014	NUM
fueconorg-4397	194	23	)	)	PUNCT
fueconorg-4397	194	24	.	.	PUNCT
fueconorg-4397	195	1	auditors	auditor	NOUN
fueconorg-4397	195	2	do	do	AUX
fueconorg-4397	195	3	not	not	PART
fueconorg-4397	195	4	give	give	VERB
fueconorg-4397	195	5	opinion	opinion	NOUN
fueconorg-4397	195	6	on	on	ADP
fueconorg-4397	195	7	credit	credit	NOUN
fueconorg-4397	195	8	ratings	rating	NOUN
fueconorg-4397	195	9	,	,	PUNCT
fueconorg-4397	195	10	but	but	CCONJ
fueconorg-4397	195	11	report	report	NOUN
fueconorg-4397	195	12	on	on	ADP
fueconorg-4397	195	13	the	the	DET
fueconorg-4397	195	14	company	company	NOUN
fueconorg-4397	195	15	ability	ability	NOUN
fueconorg-4397	195	16	to	to	PART
fueconorg-4397	195	17	continue	continue	VERB
fueconorg-4397	195	18	to	to	PART
fueconorg-4397	195	19	operate	operate	VERB
fueconorg-4397	195	20	,	,	PUNCT
fueconorg-4397	195	21	which	which	PRON
fueconorg-4397	195	22	may	may	AUX
fueconorg-4397	195	23	have	have	VERB
fueconorg-4397	195	24	a	a	DET
fueconorg-4397	195	25	negative	negative	ADJ
fueconorg-4397	195	26	impact	impact	NOUN
fueconorg-4397	195	27	on	on	ADP
fueconorg-4397	195	28	stock	stock	NOUN
fueconorg-4397	195	29	returns	return	NOUN
fueconorg-4397	195	30	(	(	PUNCT
fueconorg-4397	195	31	kausar	kausar	PROPN
fueconorg-4397	195	32	,	,	PUNCT
fueconorg-4397	195	33	et	et	PROPN
fueconorg-4397	195	34	al	al	PROPN
fueconorg-4397	195	35	.	.	PROPN
fueconorg-4397	195	36	,	,	PUNCT
fueconorg-4397	195	37	2009	2009	NUM
fueconorg-4397	195	38	)	)	PUNCT
fueconorg-4397	195	39	.	.	PUNCT
fueconorg-4397	196	1	that	that	PRON
fueconorg-4397	196	2	is	be	AUX
fueconorg-4397	196	3	why	why	SCONJ
fueconorg-4397	196	4	,	,	PUNCT
fueconorg-4397	196	5	during	during	ADP
fueconorg-4397	196	6	the	the	DET
fueconorg-4397	196	7	post	post	ADJ
fueconorg-4397	196	8	-	-	ADJ
fueconorg-4397	196	9	crisis	crisis	ADJ
fueconorg-4397	196	10	period	period	NOUN
fueconorg-4397	196	11	,	,	PUNCT
fueconorg-4397	196	12	proposals	proposal	NOUN
fueconorg-4397	196	13	appeared	appear	VERB
fueconorg-4397	196	14	to	to	PART
fueconorg-4397	196	15	decrease	decrease	VERB
fueconorg-4397	196	16	the	the	DET
fueconorg-4397	196	17	difference	difference	NOUN
fueconorg-4397	196	18	between	between	ADP
fueconorg-4397	196	19	credit	credit	NOUN
fueconorg-4397	196	20	rating	rating	NOUN
fueconorg-4397	196	21	agencies	agency	NOUN
fueconorg-4397	196	22	and	and	CCONJ
fueconorg-4397	196	23	auditors	auditor	NOUN
fueconorg-4397	196	24	in	in	ADP
fueconorg-4397	196	25	such	such	DET
fueconorg-4397	196	26	a	a	DET
fueconorg-4397	196	27	way	way	NOUN
fueconorg-4397	196	28	that	that	PRON
fueconorg-4397	196	29	rating	rating	NOUN
fueconorg-4397	196	30	agencies	agency	NOUN
fueconorg-4397	196	31	include	include	VERB
fueconorg-4397	196	32	the	the	DET
fueconorg-4397	196	33	auditor	auditor	NOUN
fueconorg-4397	196	34	’s	’s	PART
fueconorg-4397	196	35	opinion	opinion	NOUN
fueconorg-4397	196	36	in	in	ADP
fueconorg-4397	196	37	the	the	DET
fueconorg-4397	196	38	credit	credit	NOUN
fueconorg-4397	196	39	rating	rating	NOUN
fueconorg-4397	196	40	revision	revision	NOUN
fueconorg-4397	196	41	,	,	PUNCT
fueconorg-4397	196	42	while	while	SCONJ
fueconorg-4397	196	43	the	the	DET
fueconorg-4397	196	44	auditor	auditor	NOUN
fueconorg-4397	196	45	’s	’s	PART
fueconorg-4397	196	46	opinion	opinion	NOUN
fueconorg-4397	196	47	would	would	AUX
fueconorg-4397	196	48	include	include	VERB
fueconorg-4397	196	49	a	a	DET
fueconorg-4397	196	50	credit	credit	NOUN
fueconorg-4397	196	51	rating	rating	NOUN
fueconorg-4397	196	52	.	.	PUNCT
fueconorg-4397	197	1	hu	hu	PROPN
fueconorg-4397	197	2	(	(	PUNCT
fueconorg-4397	197	3	2011	2011	NUM
fueconorg-4397	197	4	)	)	PUNCT
fueconorg-4397	197	5	even	even	ADV
fueconorg-4397	197	6	explores	explore	VERB
fueconorg-4397	197	7	the	the	DET
fueconorg-4397	197	8	potential	potential	ADJ
fueconorg-4397	197	9	benefits	benefit	NOUN
fueconorg-4397	197	10	of	of	ADP
fueconorg-4397	197	11	the	the	DET
fueconorg-4397	197	12	convergence	convergence	NOUN
fueconorg-4397	197	13	of	of	ADP
fueconorg-4397	197	14	rating	rating	NOUN
fueconorg-4397	197	15	agencies	agency	NOUN
fueconorg-4397	197	16	and	and	CCONJ
fueconorg-4397	197	17	auditors	auditor	NOUN
fueconorg-4397	197	18	and	and	CCONJ
fueconorg-4397	197	19	the	the	DET
fueconorg-4397	197	20	merging	merging	NOUN
fueconorg-4397	197	21	of	of	ADP
fueconorg-4397	197	22	their	their	PRON
fueconorg-4397	197	23	functions	function	NOUN
fueconorg-4397	197	24	into	into	ADP
fueconorg-4397	197	25	one	one	NUM
fueconorg-4397	197	26	activity	activity	NOUN
fueconorg-4397	197	27	or	or	CCONJ
fueconorg-4397	197	28	a	a	DET
fueconorg-4397	197	29	strategic	strategic	ADJ
fueconorg-4397	197	30	alliance	alliance	NOUN
fueconorg-4397	197	31	(	(	PUNCT
fueconorg-4397	197	32	gc	gc	PROPN
fueconorg-4397	197	33	rating	rating	NOUN
fueconorg-4397	197	34	or	or	CCONJ
fueconorg-4397	197	35	audit	audit	NOUN
fueconorg-4397	197	36	rating	rating	NOUN
fueconorg-4397	197	37	)	)	PUNCT
fueconorg-4397	197	38	.	.	PUNCT
fueconorg-4397	198	1	conclusion	conclusion	VERB
fueconorg-4397	198	2	the	the	DET
fueconorg-4397	198	3	assessment	assessment	NOUN
fueconorg-4397	198	4	of	of	ADP
fueconorg-4397	198	5	company	company	NOUN
fueconorg-4397	198	6	creditworthiness	creditworthiness	NOUN
fueconorg-4397	198	7	in	in	ADP
fueconorg-4397	198	8	general	general	ADJ
fueconorg-4397	198	9	,	,	PUNCT
fueconorg-4397	198	10	and	and	CCONJ
fueconorg-4397	198	11	banks	bank	NOUN
fueconorg-4397	198	12	in	in	ADP
fueconorg-4397	198	13	particular	particular	ADJ
fueconorg-4397	198	14	,	,	PUNCT
fueconorg-4397	198	15	is	be	AUX
fueconorg-4397	198	16	a	a	DET
fueconorg-4397	198	17	very	very	ADV
fueconorg-4397	198	18	complex	complex	ADJ
fueconorg-4397	198	19	task	task	NOUN
fueconorg-4397	198	20	and	and	CCONJ
fueconorg-4397	198	21	requires	require	VERB
fueconorg-4397	198	22	an	an	DET
fueconorg-4397	198	23	analysis	analysis	NOUN
fueconorg-4397	198	24	of	of	ADP
fueconorg-4397	198	25	different	different	ADJ
fueconorg-4397	198	26	business	business	NOUN
fueconorg-4397	198	27	aspects	aspect	NOUN
fueconorg-4397	198	28	.	.	PUNCT
fueconorg-4397	199	1	what	what	PRON
fueconorg-4397	199	2	are	be	AUX
fueconorg-4397	199	3	the	the	DET
fueconorg-4397	199	4	real	real	ADJ
fueconorg-4397	199	5	prospects	prospect	NOUN
fueconorg-4397	199	6	for	for	SCONJ
fueconorg-4397	199	7	the	the	DET
fueconorg-4397	199	8	company	company	NOUN
fueconorg-4397	199	9	to	to	PART
fueconorg-4397	199	10	continue	continue	VERB
fueconorg-4397	199	11	its	its	PRON
fueconorg-4397	199	12	business	business	NOUN
fueconorg-4397	199	13	,	,	PUNCT
fueconorg-4397	199	14	most	most	ADV
fueconorg-4397	199	15	often	often	ADV
fueconorg-4397	199	16	in	in	ADP
fueconorg-4397	199	17	the	the	DET
fueconorg-4397	199	18	next	next	ADJ
fueconorg-4397	199	19	fiscal	fiscal	ADJ
fueconorg-4397	199	20	year	year	NOUN
fueconorg-4397	199	21	,	,	PUNCT
fueconorg-4397	199	22	is	be	AUX
fueconorg-4397	199	23	the	the	DET
fueconorg-4397	199	24	subject	subject	NOUN
fueconorg-4397	199	25	of	of	ADP
fueconorg-4397	199	26	evaluation	evaluation	NOUN
fueconorg-4397	199	27	by	by	ADP
fueconorg-4397	199	28	numerous	numerous	ADJ
fueconorg-4397	199	29	agencies	agency	NOUN
fueconorg-4397	199	30	,	,	PUNCT
fueconorg-4397	199	31	institutions	institution	NOUN
fueconorg-4397	199	32	,	,	PUNCT
fueconorg-4397	199	33	and	and	CCONJ
fueconorg-4397	199	34	bodies	body	NOUN
fueconorg-4397	199	35	.	.	PUNCT
fueconorg-4397	200	1	the	the	DET
fueconorg-4397	200	2	paper	paper	NOUN
fueconorg-4397	200	3	analyzes	analyze	VERB
fueconorg-4397	200	4	in	in	ADP
fueconorg-4397	200	5	particular	particular	ADJ
fueconorg-4397	200	6	the	the	DET
fueconorg-4397	200	7	role	role	NOUN
fueconorg-4397	200	8	of	of	ADP
fueconorg-4397	200	9	external	external	ADJ
fueconorg-4397	200	10	audit	audit	NOUN
fueconorg-4397	200	11	and	and	CCONJ
fueconorg-4397	200	12	rating	rating	NOUN
fueconorg-4397	200	13	agencies	agency	NOUN
fueconorg-4397	200	14	in	in	ADP
fueconorg-4397	200	15	making	make	VERB
fueconorg-4397	200	16	such	such	DET
fueconorg-4397	200	17	an	an	DET
fueconorg-4397	200	18	assessment	assessment	NOUN
fueconorg-4397	200	19	.	.	PUNCT
fueconorg-4397	201	1	100	100	NUM
fueconorg-4397	201	2	m.	m.	NOUN
fueconorg-4397	201	3	jemović	jemović	PROPN
fueconorg-4397	201	4	,	,	PUNCT
fueconorg-4397	201	5	m.	m.	NOUN
fueconorg-4397	201	6	đorđević	đorđević	NOUN
fueconorg-4397	201	7	,	,	PUNCT
fueconorg-4397	201	8	j.	j.	PROPN
fueconorg-4397	201	9	radojiĉić	radojiĉić	VERB
fueconorg-4397	201	10	the	the	DET
fueconorg-4397	201	11	task	task	NOUN
fueconorg-4397	201	12	of	of	ADP
fueconorg-4397	201	13	an	an	DET
fueconorg-4397	201	14	auditor	auditor	NOUN
fueconorg-4397	201	15	is	be	AUX
fueconorg-4397	201	16	to	to	PART
fueconorg-4397	201	17	give	give	VERB
fueconorg-4397	201	18	an	an	DET
fueconorg-4397	201	19	opinion	opinion	NOUN
fueconorg-4397	201	20	on	on	ADP
fueconorg-4397	201	21	the	the	DET
fueconorg-4397	201	22	client	client	NOUN
fueconorg-4397	201	23	’s	’s	PART
fueconorg-4397	201	24	business	business	NOUN
fueconorg-4397	201	25	continuity	continuity	NOUN
fueconorg-4397	201	26	based	base	VERB
fueconorg-4397	201	27	on	on	ADP
fueconorg-4397	201	28	the	the	DET
fueconorg-4397	201	29	evaluation	evaluation	NOUN
fueconorg-4397	201	30	of	of	ADP
fueconorg-4397	201	31	the	the	DET
fueconorg-4397	201	32	management	management	NOUN
fueconorg-4397	201	33	’s	’s	PART
fueconorg-4397	201	34	assessment	assessment	NOUN
fueconorg-4397	201	35	of	of	ADP
fueconorg-4397	201	36	the	the	DET
fueconorg-4397	201	37	company	company	NOUN
fueconorg-4397	201	38	’s	’s	PART
fueconorg-4397	201	39	ability	ability	NOUN
fueconorg-4397	201	40	to	to	PART
fueconorg-4397	201	41	continue	continue	VERB
fueconorg-4397	201	42	its	its	PRON
fueconorg-4397	201	43	operations	operation	NOUN
fueconorg-4397	201	44	,	,	PUNCT
fueconorg-4397	201	45	as	as	ADV
fueconorg-4397	201	46	well	well	ADV
fueconorg-4397	201	47	as	as	ADP
fueconorg-4397	201	48	the	the	DET
fueconorg-4397	201	49	established	establish	VERB
fueconorg-4397	201	50	facts	fact	NOUN
fueconorg-4397	201	51	and	and	CCONJ
fueconorg-4397	201	52	circumstances	circumstance	NOUN
fueconorg-4397	201	53	regarding	regard	VERB
fueconorg-4397	201	54	the	the	DET
fueconorg-4397	201	55	company	company	NOUN
fueconorg-4397	201	56	.	.	PUNCT
fueconorg-4397	202	1	credit	credit	NOUN
fueconorg-4397	202	2	rating	rating	NOUN
fueconorg-4397	202	3	agency	agency	NOUN
fueconorg-4397	202	4	,	,	PUNCT
fueconorg-4397	202	5	on	on	ADP
fueconorg-4397	202	6	the	the	DET
fueconorg-4397	202	7	other	other	ADJ
fueconorg-4397	202	8	hand	hand	NOUN
fueconorg-4397	202	9	,	,	PUNCT
fueconorg-4397	202	10	gives	give	VERB
fueconorg-4397	202	11	an	an	DET
fueconorg-4397	202	12	opinion	opinion	NOUN
fueconorg-4397	202	13	on	on	ADP
fueconorg-4397	202	14	the	the	DET
fueconorg-4397	202	15	credit	credit	NOUN
fueconorg-4397	202	16	risk	risk	NOUN
fueconorg-4397	202	17	of	of	ADP
fueconorg-4397	202	18	a	a	DET
fueconorg-4397	202	19	legal	legal	ADJ
fueconorg-4397	202	20	entity	entity	NOUN
fueconorg-4397	202	21	or	or	CCONJ
fueconorg-4397	202	22	a	a	DET
fueconorg-4397	202	23	financial	financial	ADJ
fueconorg-4397	202	24	instrument	instrument	NOUN
fueconorg-4397	202	25	.	.	PUNCT
fueconorg-4397	203	1	the	the	DET
fueconorg-4397	203	2	auditors	auditor	NOUN
fueconorg-4397	203	3	and	and	CCONJ
fueconorg-4397	203	4	rating	rating	NOUN
fueconorg-4397	203	5	agencies	agency	NOUN
fueconorg-4397	203	6	’	'	PUNCT
fueconorg-4397	203	7	focus	focus	VERB
fueconorg-4397	203	8	on	on	ADP
fueconorg-4397	203	9	company	company	NOUN
fueconorg-4397	203	10	creditworthiness	creditworthiness	NOUN
fueconorg-4397	203	11	makes	make	VERB
fueconorg-4397	203	12	room	room	NOUN
fueconorg-4397	203	13	for	for	ADP
fueconorg-4397	203	14	their	their	PRON
fueconorg-4397	203	15	cooperation	cooperation	NOUN
fueconorg-4397	203	16	,	,	PUNCT
fueconorg-4397	203	17	which	which	PRON
fueconorg-4397	203	18	would	would	AUX
fueconorg-4397	203	19	give	give	VERB
fueconorg-4397	203	20	the	the	DET
fueconorg-4397	203	21	audit	audit	NOUN
fueconorg-4397	203	22	opinion	opinion	NOUN
fueconorg-4397	203	23	more	more	ADJ
fueconorg-4397	203	24	reliability	reliability	NOUN
fueconorg-4397	203	25	and	and	CCONJ
fueconorg-4397	203	26	greater	great	ADJ
fueconorg-4397	203	27	predictive	predictive	ADJ
fueconorg-4397	203	28	power	power	NOUN
fueconorg-4397	203	29	,	,	PUNCT
fueconorg-4397	203	30	and	and	CCONJ
fueconorg-4397	203	31	ratings	rating	NOUN
fueconorg-4397	203	32	would	would	AUX
fueconorg-4397	203	33	be	be	AUX
fueconorg-4397	203	34	more	more	ADV
fueconorg-4397	203	35	realistic	realistic	ADJ
fueconorg-4397	203	36	.	.	PUNCT
fueconorg-4397	204	1	integration	integration	NOUN
fueconorg-4397	204	2	of	of	ADP
fueconorg-4397	204	3	ratings	rating	NOUN
fueconorg-4397	204	4	into	into	ADP
fueconorg-4397	204	5	the	the	DET
fueconorg-4397	204	6	audit	audit	NOUN
fueconorg-4397	204	7	system	system	NOUN
fueconorg-4397	204	8	would	would	AUX
fueconorg-4397	204	9	bring	bring	VERB
fueconorg-4397	204	10	an	an	DET
fueconorg-4397	204	11	objective	objective	ADJ
fueconorg-4397	204	12	assessment	assessment	NOUN
fueconorg-4397	204	13	of	of	ADP
fueconorg-4397	204	14	companies	company	NOUN
fueconorg-4397	204	15	’	'	PUNCT
fueconorg-4397	204	16	creditworthiness	creditworthiness	NOUN
fueconorg-4397	204	17	,	,	PUNCT
fueconorg-4397	204	18	especially	especially	ADV
fueconorg-4397	204	19	those	those	PRON
fueconorg-4397	204	20	that	that	PRON
fueconorg-4397	204	21	are	be	AUX
fueconorg-4397	204	22	approaching	approach	VERB
fueconorg-4397	204	23	bankruptcy	bankruptcy	NOUN
fueconorg-4397	204	24	.	.	PUNCT
fueconorg-4397	205	1	the	the	DET
fueconorg-4397	205	2	relationship	relationship	NOUN
fueconorg-4397	205	3	between	between	ADP
fueconorg-4397	205	4	credit	credit	NOUN
fueconorg-4397	205	5	rating	rating	NOUN
fueconorg-4397	205	6	agencies	agency	NOUN
fueconorg-4397	205	7	and	and	CCONJ
fueconorg-4397	205	8	audit	audit	NOUN
fueconorg-4397	205	9	was	be	AUX
fueconorg-4397	205	10	particularly	particularly	ADV
fueconorg-4397	205	11	pronounced	pronounce	VERB
fueconorg-4397	205	12	during	during	ADP
fueconorg-4397	205	13	the	the	DET
fueconorg-4397	205	14	recent	recent	ADJ
fueconorg-4397	205	15	financial	financial	ADJ
fueconorg-4397	205	16	crisis	crisis	NOUN
fueconorg-4397	205	17	,	,	PUNCT
fueconorg-4397	205	18	during	during	ADP
fueconorg-4397	205	19	which	which	PRON
fueconorg-4397	205	20	auditors	auditor	NOUN
fueconorg-4397	205	21	stepped	step	VERB
fueconorg-4397	205	22	forward	forward	ADV
fueconorg-4397	205	23	with	with	ADP
fueconorg-4397	205	24	a	a	DET
fueconorg-4397	205	25	more	more	ADV
fueconorg-4397	205	26	conservative	conservative	ADJ
fueconorg-4397	205	27	approach	approach	NOUN
fueconorg-4397	205	28	than	than	SCONJ
fueconorg-4397	205	29	was	be	AUX
fueconorg-4397	205	30	the	the	DET
fueconorg-4397	205	31	case	case	NOUN
fueconorg-4397	205	32	with	with	ADP
fueconorg-4397	205	33	rating	rating	NOUN
fueconorg-4397	205	34	agencies	agency	NOUN
fueconorg-4397	205	35	.	.	PUNCT
fueconorg-4397	206	1	for	for	ADP
fueconorg-4397	206	2	these	these	DET
fueconorg-4397	206	3	reasons	reason	NOUN
fueconorg-4397	206	4	,	,	PUNCT
fueconorg-4397	206	5	in	in	ADP
fueconorg-4397	206	6	the	the	DET
fueconorg-4397	206	7	following	following	ADJ
fueconorg-4397	206	8	period	period	NOUN
fueconorg-4397	206	9	,	,	PUNCT
fueconorg-4397	206	10	special	special	ADJ
fueconorg-4397	206	11	attention	attention	NOUN
fueconorg-4397	206	12	should	should	AUX
fueconorg-4397	206	13	be	be	AUX
fueconorg-4397	206	14	paid	pay	VERB
fueconorg-4397	206	15	to	to	ADP
fueconorg-4397	206	16	the	the	DET
fueconorg-4397	206	17	establishment	establishment	NOUN
fueconorg-4397	206	18	of	of	ADP
fueconorg-4397	206	19	an	an	DET
fueconorg-4397	206	20	adequate	adequate	ADJ
fueconorg-4397	206	21	system	system	NOUN
fueconorg-4397	206	22	of	of	ADP
fueconorg-4397	206	23	supervision	supervision	NOUN
fueconorg-4397	206	24	and	and	CCONJ
fueconorg-4397	206	25	regulation	regulation	NOUN
fueconorg-4397	206	26	of	of	ADP
fueconorg-4397	206	27	credit	credit	NOUN
fueconorg-4397	206	28	rating	rating	NOUN
fueconorg-4397	206	29	agencies	agency	NOUN
fueconorg-4397	206	30	,	,	PUNCT
fueconorg-4397	206	31	as	as	ADV
fueconorg-4397	206	32	well	well	ADV
fueconorg-4397	206	33	as	as	ADP
fueconorg-4397	206	34	the	the	DET
fueconorg-4397	206	35	development	development	NOUN
fueconorg-4397	206	36	of	of	ADP
fueconorg-4397	206	37	their	their	PRON
fueconorg-4397	206	38	self	self	NOUN
fueconorg-4397	206	39	-	-	PUNCT
fueconorg-4397	206	40	regulation	regulation	NOUN
fueconorg-4397	206	41	mechanisms	mechanism	NOUN
fueconorg-4397	206	42	,	,	PUNCT
fueconorg-4397	206	43	greater	great	ADJ
fueconorg-4397	206	44	transparency	transparency	NOUN
fueconorg-4397	206	45	of	of	ADP
fueconorg-4397	206	46	the	the	DET
fueconorg-4397	206	47	rating	rating	NOUN
fueconorg-4397	206	48	process	process	NOUN
fueconorg-4397	206	49	,	,	PUNCT
fueconorg-4397	206	50	and	and	CCONJ
fueconorg-4397	206	51	the	the	DET
fueconorg-4397	206	52	methodology	methodology	NOUN
fueconorg-4397	206	53	they	they	PRON
fueconorg-4397	206	54	use	use	VERB
fueconorg-4397	206	55	when	when	SCONJ
fueconorg-4397	206	56	rating	rating	NOUN
fueconorg-4397	206	57	securities	security	NOUN
fueconorg-4397	206	58	and	and	CCONJ
fueconorg-4397	206	59	issuers	issuer	NOUN
fueconorg-4397	206	60	.	.	PUNCT
fueconorg-4397	207	1	additionally	additionally	ADV
fueconorg-4397	207	2	,	,	PUNCT
fueconorg-4397	207	3	in	in	ADP
fueconorg-4397	207	4	the	the	DET
fueconorg-4397	207	5	post	post	ADJ
fueconorg-4397	207	6	-	-	ADJ
fueconorg-4397	207	7	crisis	crisis	ADJ
fueconorg-4397	207	8	period	period	NOUN
fueconorg-4397	207	9	,	,	PUNCT
fueconorg-4397	207	10	there	there	PRON
fueconorg-4397	207	11	are	be	VERB
fueconorg-4397	207	12	more	more	ADJ
fueconorg-4397	207	13	and	and	CCONJ
fueconorg-4397	207	14	more	more	ADJ
fueconorg-4397	207	15	proposals	proposal	NOUN
fueconorg-4397	207	16	for	for	ADP
fueconorg-4397	207	17	convergence	convergence	NOUN
fueconorg-4397	207	18	of	of	ADP
fueconorg-4397	207	19	rating	rating	NOUN
fueconorg-4397	207	20	agencies	agency	NOUN
fueconorg-4397	207	21	and	and	CCONJ
fueconorg-4397	207	22	auditors	auditor	NOUN
fueconorg-4397	207	23	and	and	CCONJ
fueconorg-4397	207	24	the	the	DET
fueconorg-4397	207	25	merging	merging	NOUN
fueconorg-4397	207	26	of	of	ADP
fueconorg-4397	207	27	their	their	PRON
fueconorg-4397	207	28	functions	function	NOUN
fueconorg-4397	207	29	into	into	ADP
fueconorg-4397	207	30	one	one	NUM
fueconorg-4397	207	31	activity	activity	NOUN
fueconorg-4397	207	32	or	or	CCONJ
fueconorg-4397	207	33	a	a	DET
fueconorg-4397	207	34	strategic	strategic	ADJ
fueconorg-4397	207	35	alliance	alliance	NOUN
fueconorg-4397	207	36	.	.	PUNCT
fueconorg-4397	208	1	references	reference	NOUN
fueconorg-4397	208	2	аdrian	аdrian	NOUN
fueconorg-4397	208	3	,	,	PUNCT
fueconorg-4397	208	4	t.	t.	PROPN
fueconorg-4397	208	5	&	&	CCONJ
fueconorg-4397	208	6	ashcraft	ashcraft	PROPN
fueconorg-4397	208	7	,	,	PUNCT
fueconorg-4397	208	8	a.b	a.b	PROPN
fueconorg-4397	208	9	.	.	PROPN
fueconorg-4397	208	10	(	(	PUNCT
fueconorg-4397	208	11	2012	2012	NUM
fueconorg-4397	208	12	)	)	PUNCT
fueconorg-4397	208	13	.	.	PUNCT
fueconorg-4397	209	1	shadow	shadow	NOUN
fueconorg-4397	209	2	banking	banking	NOUN
fueconorg-4397	209	3	regulation	regulation	NOUN
fueconorg-4397	209	4	.	.	PUNCT
fueconorg-4397	210	1	staff	staff	NOUN
fueconorg-4397	210	2	report	report	VERB
fueconorg-4397	210	3	no	no	INTJ
fueconorg-4397	210	4	.	.	PROPN
fueconorg-4397	210	5	559	559	NUM
fueconorg-4397	210	6	.	.	PUNCT
fueconorg-4397	211	1	federal	federal	PROPN
fueconorg-4397	211	2	reserve	reserve	PROPN
fueconorg-4397	211	3	bank	bank	PROPN
fueconorg-4397	211	4	of	of	ADP
fueconorg-4397	211	5	new	new	PROPN
fueconorg-4397	211	6	york	york	PROPN
fueconorg-4397	211	7	.	.	PUNCT
fueconorg-4397	212	1	altman	altman	PROPN
fueconorg-4397	212	2	,	,	PUNCT
fueconorg-4397	212	3	e.	e.	PROPN
fueconorg-4397	212	4	&	&	CCONJ
fueconorg-4397	212	5	rijken	rijken	PROPN
fueconorg-4397	212	6	,	,	PUNCT
fueconorg-4397	212	7	h.	h.	PROPN
fueconorg-4397	212	8	(	(	PUNCT
fueconorg-4397	212	9	2004	2004	NUM
fueconorg-4397	212	10	)	)	PUNCT
fueconorg-4397	212	11	.	.	PUNCT
fueconorg-4397	213	1	how	how	SCONJ
fueconorg-4397	213	2	rating	rating	NOUN
fueconorg-4397	213	3	agencies	agency	NOUN
fueconorg-4397	213	4	achieve	achieve	VERB
fueconorg-4397	213	5	rating	rating	NOUN
fueconorg-4397	213	6	stability	stability	NOUN
fueconorg-4397	213	7	.	.	PUNCT
fueconorg-4397	214	1	journal	journal	NOUN
fueconorg-4397	214	2	of	of	ADP
fueconorg-4397	214	3	banking	banking	NOUN
fueconorg-4397	214	4	and	and	CCONJ
fueconorg-4397	214	5	finance	finance	NOUN
fueconorg-4397	214	6	,	,	PUNCT
fueconorg-4397	214	7	28	28	NUM
fueconorg-4397	214	8	,	,	PUNCT
fueconorg-4397	214	9	2679	2679	NUM
fueconorg-4397	214	10	-	-	SYM
fueconorg-4397	214	11	2714	2714	NUM
fueconorg-4397	214	12	.	.	PUNCT
fueconorg-4397	215	1	baber	baber	PROPN
fueconorg-4397	215	2	,	,	PUNCT
fueconorg-4397	215	3	g.	g.	PROPN
fueconorg-4397	215	4	(	(	PUNCT
fueconorg-4397	215	5	2014	2014	NUM
fueconorg-4397	215	6	)	)	PUNCT
fueconorg-4397	215	7	.	.	PUNCT
fueconorg-4397	216	1	the	the	DET
fueconorg-4397	216	2	role	role	NOUN
fueconorg-4397	216	3	and	and	CCONJ
fueconorg-4397	216	4	responsibility	responsibility	NOUN
fueconorg-4397	216	5	of	of	ADP
fueconorg-4397	216	6	credit	credit	NOUN
fueconorg-4397	216	7	rating	rating	NOUN
fueconorg-4397	216	8	agencies	agency	NOUN
fueconorg-4397	216	9	in	in	ADP
fueconorg-4397	216	10	promoting	promote	VERB
fueconorg-4397	216	11	soundness	soundness	NOUN
fueconorg-4397	216	12	and	and	CCONJ
fueconorg-4397	216	13	integrity	integrity	NOUN
fueconorg-4397	216	14	.	.	PUNCT
fueconorg-4397	217	1	journal	journal	NOUN
fueconorg-4397	217	2	of	of	ADP
fueconorg-4397	217	3	money	money	NOUN
fueconorg-4397	217	4	laundering	laundering	NOUN
fueconorg-4397	217	5	control	control	NOUN
fueconorg-4397	217	6	,	,	PUNCT
fueconorg-4397	217	7	17	17	NUM
fueconorg-4397	217	8	(	(	PUNCT
fueconorg-4397	217	9	1	1	NUM
fueconorg-4397	217	10	)	)	PUNCT
fueconorg-4397	217	11	,	,	PUNCT
fueconorg-4397	217	12	34	34	NUM
fueconorg-4397	217	13	-	-	SYM
fueconorg-4397	217	14	49	49	NUM
fueconorg-4397	217	15	.	.	PUNCT
fueconorg-4397	218	1	blay	blay	PROPN
fueconorg-4397	218	2	,	,	PUNCT
fueconorg-4397	218	3	a.d	a.d	PROPN
fueconorg-4397	218	4	.	.	PROPN
fueconorg-4397	218	5	,	,	PUNCT
fueconorg-4397	218	6	geiger	geiger	PROPN
fueconorg-4397	218	7	,	,	PUNCT
fueconorg-4397	218	8	m.a	m.a	PROPN
fueconorg-4397	218	9	.	.	PROPN
fueconorg-4397	218	10	&	&	CCONJ
fueconorg-4397	218	11	north	north	PROPN
fueconorg-4397	218	12	,	,	PUNCT
fueconorg-4397	218	13	d.s	d.s	PROPN
fueconorg-4397	218	14	.	.	PROPN
fueconorg-4397	218	15	(	(	PUNCT
fueconorg-4397	218	16	2011	2011	NUM
fueconorg-4397	218	17	)	)	PUNCT
fueconorg-4397	218	18	.	.	PUNCT
fueconorg-4397	219	1	the	the	DET
fueconorg-4397	219	2	auditor	auditor	NOUN
fueconorg-4397	219	3	's	's	PART
fueconorg-4397	219	4	going	go	VERB
fueconorg-4397	219	5	-	-	PUNCT
fueconorg-4397	219	6	concern	concern	NOUN
fueconorg-4397	219	7	opinion	opinion	NOUN
fueconorg-4397	219	8	as	as	ADP
fueconorg-4397	219	9	a	a	DET
fueconorg-4397	219	10	communication	communication	NOUN
fueconorg-4397	219	11	of	of	ADP
fueconorg-4397	219	12	risk	risk	NOUN
fueconorg-4397	219	13	.	.	PUNCT
fueconorg-4397	220	1	auditing	auditing	NOUN
fueconorg-4397	220	2	:	:	PUNCT
fueconorg-4397	220	3	a	a	DET
fueconorg-4397	220	4	journal	journal	NOUN
fueconorg-4397	220	5	of	of	ADP
fueconorg-4397	220	6	practice	practice	NOUN
fueconorg-4397	220	7	&	&	CCONJ
fueconorg-4397	220	8	theory	theory	NOUN
fueconorg-4397	220	9	:	:	PUNCT
fueconorg-4397	220	10	may	may	PROPN
fueconorg-4397	220	11	2011	2011	NUM
fueconorg-4397	220	12	,	,	PUNCT
fueconorg-4397	220	13	30	30	NUM
fueconorg-4397	220	14	(	(	PUNCT
fueconorg-4397	220	15	2	2	NUM
fueconorg-4397	220	16	)	)	PUNCT
fueconorg-4397	220	17	,	,	PUNCT
fueconorg-4397	220	18	77	77	NUM
fueconorg-4397	220	19	-	-	SYM
fueconorg-4397	220	20	102	102	NUM
fueconorg-4397	220	21	.	.	PUNCT
fueconorg-4397	221	1	blundell	blundell	NOUN
fueconorg-4397	221	2	-	-	PUNCT
fueconorg-4397	221	3	wignall	wignall	PROPN
fueconorg-4397	221	4	,	,	PUNCT
fueconorg-4397	221	5	a.	a.	NOUN
fueconorg-4397	221	6	,	,	PUNCT
fueconorg-4397	221	7	atkinson	atkinson	PROPN
fueconorg-4397	221	8	,	,	PUNCT
fueconorg-4397	221	9	p.	p.	PROPN
fueconorg-4397	221	10	e.	e.	PROPN
fueconorg-4397	221	11	&	&	CCONJ
fueconorg-4397	221	12	roulet	roulet	PROPN
fueconorg-4397	221	13	,	,	PUNCT
fueconorg-4397	221	14	c.	c.	PROPN
fueconorg-4397	221	15	(	(	PUNCT
fueconorg-4397	221	16	2012	2012	NUM
fueconorg-4397	221	17	)	)	PUNCT
fueconorg-4397	221	18	.	.	PUNCT
fueconorg-4397	222	1	the	the	DET
fueconorg-4397	222	2	business	business	NOUN
fueconorg-4397	222	3	models	model	NOUN
fueconorg-4397	222	4	of	of	ADP
fueconorg-4397	222	5	large	large	ADJ
fueconorg-4397	222	6	interconnected	interconnected	ADJ
fueconorg-4397	222	7	banks	bank	NOUN
fueconorg-4397	222	8	and	and	CCONJ
fueconorg-4397	222	9	the	the	DET
fueconorg-4397	222	10	lessons	lesson	NOUN
fueconorg-4397	222	11	of	of	ADP
fueconorg-4397	222	12	the	the	DET
fueconorg-4397	222	13	financial	financial	ADJ
fueconorg-4397	222	14	crisis	crisis	NOUN
fueconorg-4397	222	15	.	.	PUNCT
fueconorg-4397	223	1	national	national	PROPN
fueconorg-4397	223	2	institute	institute	PROPN
fueconorg-4397	223	3	economic	economic	PROPN
fueconorg-4397	223	4	review	review	PROPN
fueconorg-4397	223	5	,	,	PUNCT
fueconorg-4397	223	6	221	221	NUM
fueconorg-4397	223	7	,	,	PUNCT
fueconorg-4397	223	8	31	31	NUM
fueconorg-4397	223	9	-	-	SYM
fueconorg-4397	223	10	43	43	NUM
fueconorg-4397	223	11	.	.	PUNCT
fueconorg-4397	224	1	carson	carson	PROPN
fueconorg-4397	224	2	,	,	PUNCT
fueconorg-4397	224	3	e.	e.	PROPN
fueconorg-4397	224	4	,	,	PUNCT
fueconorg-4397	224	5	fargher	fargher	PROPN
fueconorg-4397	224	6	,	,	PUNCT
fueconorg-4397	224	7	n.e	n.e	PROPN
fueconorg-4397	224	8	.	.	PROPN
fueconorg-4397	224	9	,	,	PUNCT
fueconorg-4397	224	10	geiger	geiger	PROPN
fueconorg-4397	224	11	,	,	PUNCT
fueconorg-4397	224	12	m.a	m.a	PROPN
fueconorg-4397	224	13	.	.	PROPN
fueconorg-4397	224	14	,	,	PUNCT
fueconorg-4397	224	15	lennox	lennox	PROPN
fueconorg-4397	224	16	,	,	PUNCT
fueconorg-4397	224	17	c.s	c.s	PROPN
fueconorg-4397	224	18	.	.	PROPN
fueconorg-4397	224	19	,	,	PUNCT
fueconorg-4397	224	20	raghunandan	raghunandan	PROPN
fueconorg-4397	224	21	,	,	PUNCT
fueconorg-4397	224	22	k.	k.	PROPN
fueconorg-4397	224	23	&	&	CCONJ
fueconorg-4397	224	24	willekens	willekens	PROPN
fueconorg-4397	224	25	,	,	PUNCT
fueconorg-4397	224	26	m.	m.	NOUN
fueconorg-4397	224	27	(	(	PUNCT
fueconorg-4397	224	28	2013	2013	NUM
fueconorg-4397	224	29	)	)	PUNCT
fueconorg-4397	224	30	.	.	PUNCT
fueconorg-4397	225	1	audit	audit	NOUN
fueconorg-4397	225	2	reporting	report	VERB
fueconorg-4397	225	3	for	for	ADP
fueconorg-4397	225	4	going	go	VERB
fueconorg-4397	225	5	-	-	PUNCT
fueconorg-4397	225	6	concern	concern	NOUN
fueconorg-4397	225	7	uncertainty	uncertainty	NOUN
fueconorg-4397	225	8	:	:	PUNCT
fueconorg-4397	225	9	a	a	DET
fueconorg-4397	225	10	research	research	NOUN
fueconorg-4397	225	11	synthesis	synthesis	NOUN
fueconorg-4397	225	12	.	.	PUNCT
fueconorg-4397	226	1	auditing	auditing	NOUN
fueconorg-4397	226	2	:	:	PUNCT
fueconorg-4397	226	3	a	a	DET
fueconorg-4397	226	4	journal	journal	NOUN
fueconorg-4397	226	5	of	of	ADP
fueconorg-4397	226	6	practice	practice	NOUN
fueconorg-4397	226	7	&	&	CCONJ
fueconorg-4397	226	8	theory	theory	NOUN
fueconorg-4397	226	9	,	,	PUNCT
fueconorg-4397	226	10	32	32	NUM
fueconorg-4397	226	11	(	(	PUNCT
fueconorg-4397	226	12	1	1	NUM
fueconorg-4397	226	13	)	)	PUNCT
fueconorg-4397	226	14	,	,	PUNCT
fueconorg-4397	226	15	353	353	NUM
fueconorg-4397	226	16	-	-	SYM
fueconorg-4397	226	17	384	384	NUM
fueconorg-4397	226	18	.	.	PUNCT
fueconorg-4397	227	1	center	center	NOUN
fueconorg-4397	227	2	for	for	ADP
fueconorg-4397	227	3	audit	audit	NOUN
fueconorg-4397	227	4	quality	quality	NOUN
fueconorg-4397	227	5	(	(	PUNCT
fueconorg-4397	227	6	2008	2008	NUM
fueconorg-4397	227	7	)	)	PUNCT
fueconorg-4397	227	8	.	.	PUNCT
fueconorg-4397	228	1	report	report	NOUN
fueconorg-4397	228	2	of	of	ADP
fueconorg-4397	228	3	the	the	DET
fueconorg-4397	228	4	major	major	ADJ
fueconorg-4397	228	5	public	public	ADJ
fueconorg-4397	228	6	company	company	NOUN
fueconorg-4397	228	7	audit	audit	NOUN
fueconorg-4397	228	8	firms	firm	NOUN
fueconorg-4397	228	9	to	to	ADP
fueconorg-4397	228	10	the	the	DET
fueconorg-4397	228	11	department	department	NOUN
fueconorg-4397	228	12	of	of	ADP
fueconorg-4397	228	13	the	the	DET
fueconorg-4397	228	14	treasury	treasury	PROPN
fueconorg-4397	228	15	advisory	advisory	PROPN
fueconorg-4397	228	16	committee	committee	NOUN
fueconorg-4397	228	17	on	on	ADP
fueconorg-4397	228	18	the	the	DET
fueconorg-4397	228	19	auditing	auditing	NOUN
fueconorg-4397	228	20	profession	profession	NOUN
fueconorg-4397	228	21	,	,	PUNCT
fueconorg-4397	228	22	washington	washington	PROPN
fueconorg-4397	228	23	,	,	PUNCT
fueconorg-4397	228	24	dc	dc	PROPN
fueconorg-4397	228	25	.	.	PUNCT
fueconorg-4397	228	26	cha	cha	PROPN
fueconorg-4397	228	27	,	,	PUNCT
fueconorg-4397	228	28	m.	m.	NOUN
fueconorg-4397	228	29	,	,	PUNCT
fueconorg-4397	228	30	hwang	hwang	PROPN
fueconorg-4397	228	31	,	,	PUNCT
fueconorg-4397	228	32	k.	k.	PROPN
fueconorg-4397	228	33	,	,	PUNCT
fueconorg-4397	228	34	&	&	CCONJ
fueconorg-4397	228	35	yeo	yeo	PROPN
fueconorg-4397	228	36	,	,	PUNCT
fueconorg-4397	228	37	y.	y.	PROPN
fueconorg-4397	228	38	(	(	PUNCT
fueconorg-4397	228	39	2016	2016	NUM
fueconorg-4397	228	40	)	)	PUNCT
fueconorg-4397	228	41	.	.	PUNCT
fueconorg-4397	229	1	relationship	relationship	NOUN
fueconorg-4397	229	2	between	between	ADP
fueconorg-4397	229	3	audit	audit	NOUN
fueconorg-4397	229	4	opinion	opinion	NOUN
fueconorg-4397	229	5	and	and	CCONJ
fueconorg-4397	229	6	credit	credit	NOUN
fueconorg-4397	229	7	rating	rating	NOUN
fueconorg-4397	229	8	:	:	PUNCT
fueconorg-4397	229	9	evidence	evidence	NOUN
fueconorg-4397	229	10	from	from	ADP
fueconorg-4397	229	11	korea	korea	PROPN
fueconorg-4397	229	12	.	.	PUNCT
fueconorg-4397	230	1	the	the	DET
fueconorg-4397	230	2	journal	journal	NOUN
fueconorg-4397	230	3	of	of	ADP
fueconorg-4397	230	4	applied	apply	VERB
fueconorg-4397	230	5	business	business	NOUN
fueconorg-4397	230	6	research	research	NOUN
fueconorg-4397	230	7	,	,	PUNCT
fueconorg-4397	230	8	32	32	NUM
fueconorg-4397	230	9	(	(	PUNCT
fueconorg-4397	230	10	2	2	NUM
fueconorg-4397	230	11	)	)	PUNCT
fueconorg-4397	230	12	,	,	PUNCT
fueconorg-4397	230	13	621	621	NUM
fueconorg-4397	230	14	-	-	SYM
fueconorg-4397	230	15	634	634	NUM
fueconorg-4397	230	16	.	.	PUNCT
fueconorg-4397	231	1	ĉihak	ĉihak	PROPN
fueconorg-4397	231	2	,	,	PUNCT
fueconorg-4397	231	3	m.	m.	NOUN
fueconorg-4397	231	4	,	,	PUNCT
fueconorg-4397	231	5	&	&	CCONJ
fueconorg-4397	231	6	nier	nier	PROPN
fueconorg-4397	231	7	,	,	PUNCT
fueconorg-4397	231	8	e.	e.	PROPN
fueconorg-4397	231	9	(	(	PUNCT
fueconorg-4397	231	10	2012	2012	NUM
fueconorg-4397	231	11	)	)	PUNCT
fueconorg-4397	231	12	.	.	PUNCT
fueconorg-4397	232	1	the	the	DET
fueconorg-4397	232	2	need	need	NOUN
fueconorg-4397	232	3	for	for	ADP
fueconorg-4397	232	4	special	special	ADJ
fueconorg-4397	232	5	resolution	resolution	NOUN
fueconorg-4397	232	6	regimes	regime	NOUN
fueconorg-4397	232	7	for	for	ADP
fueconorg-4397	232	8	financial	financial	ADJ
fueconorg-4397	232	9	institutions	institution	NOUN
fueconorg-4397	232	10	the	the	DET
fueconorg-4397	232	11	case	case	NOUN
fueconorg-4397	232	12	of	of	ADP
fueconorg-4397	232	13	the	the	DET
fueconorg-4397	232	14	european	european	PROPN
fueconorg-4397	232	15	union	union	PROPN
fueconorg-4397	232	16	.	.	PUNCT
fueconorg-4397	233	1	harvard	harvard	PROPN
fueconorg-4397	233	2	business	business	PROPN
fueconorg-4397	233	3	law	law	PROPN
fueconorg-4397	233	4	review	review	PROPN
fueconorg-4397	233	5	,	,	PUNCT
fueconorg-4397	233	6	2	2	NUM
fueconorg-4397	233	7	,	,	PUNCT
fueconorg-4397	233	8	396	396	NUM
fueconorg-4397	233	9	-	-	SYM
fueconorg-4397	233	10	434	434	NUM
fueconorg-4397	233	11	.	.	PUNCT
fueconorg-4397	234	1	de	de	X
fueconorg-4397	234	2	grauwe	grauwe	NOUN
fueconorg-4397	234	3	,	,	PUNCT
fueconorg-4397	234	4	p.	p.	NOUN
fueconorg-4397	234	5	(	(	PUNCT
fueconorg-4397	234	6	2009	2009	NUM
fueconorg-4397	234	7	)	)	PUNCT
fueconorg-4397	234	8	.	.	PUNCT
fueconorg-4397	235	1	lessons	lesson	NOUN
fueconorg-4397	235	2	from	from	ADP
fueconorg-4397	235	3	the	the	DET
fueconorg-4397	235	4	banking	banking	NOUN
fueconorg-4397	235	5	crisis	crisis	NOUN
fueconorg-4397	235	6	,	,	PUNCT
fueconorg-4397	235	7	a	a	DET
fueconorg-4397	235	8	return	return	NOUN
fueconorg-4397	235	9	to	to	ADP
fueconorg-4397	235	10	narrow	narrow	ADJ
fueconorg-4397	235	11	banking	banking	NOUN
fueconorg-4397	235	12	.	.	PUNCT
fueconorg-4397	236	1	cesifo	cesifo	PROPN
fueconorg-4397	236	2	dice	dice	PROPN
fueconorg-4397	236	3	report	report	NOUN
fueconorg-4397	236	4	,	,	PUNCT
fueconorg-4397	236	5	7	7	NUM
fueconorg-4397	236	6	(	(	PUNCT
fueconorg-4397	236	7	2	2	NUM
fueconorg-4397	236	8	)	)	PUNCT
fueconorg-4397	236	9	,	,	PUNCT
fueconorg-4397	236	10	19	19	NUM
fueconorg-4397	236	11	-	-	SYM
fueconorg-4397	236	12	23	23	NUM
fueconorg-4397	236	13	.	.	PUNCT
fueconorg-4397	237	1	dodd	dodd	PROPN
fueconorg-4397	237	2	-	-	PUNCT
fueconorg-4397	237	3	frank	frank	PROPN
fueconorg-4397	237	4	wall	wall	PROPN
fueconorg-4397	237	5	street	street	PROPN
fueconorg-4397	237	6	reform	reform	PROPN
fueconorg-4397	237	7	and	and	CCONJ
fueconorg-4397	237	8	consumer	consumer	NOUN
fueconorg-4397	237	9	protection	protection	PROPN
fueconorg-4397	237	10	act	act	PROPN
fueconorg-4397	237	11	,	,	PUNCT
fueconorg-4397	237	12	public	public	ADJ
fueconorg-4397	237	13	law	law	NOUN
fueconorg-4397	237	14	number	number	NOUN
fueconorg-4397	237	15	111	111	NUM
fueconorg-4397	237	16	-	-	SYM
fueconorg-4397	237	17	203	203	NUM
fueconorg-4397	237	18	(	(	PUNCT
fueconorg-4397	237	19	2010	2010	NUM
fueconorg-4397	237	20	)	)	PUNCT
fueconorg-4397	237	21	.	.	PUNCT
fueconorg-4397	238	1	government	government	NOUN
fueconorg-4397	238	2	printing	printing	NOUN
fueconorg-4397	238	3	office	office	NOUN
fueconorg-4397	238	4	,	,	PUNCT
fueconorg-4397	238	5	washington	washington	PROPN
fueconorg-4397	238	6	,	,	PUNCT
fueconorg-4397	238	7	dc3	dc3	PROPN
fueconorg-4397	238	8	,	,	PUNCT
fueconorg-4397	238	9	h.r	h.r	PROPN
fueconorg-4397	238	10	.	.	PROPN
fueconorg-4397	238	11	4173	4173	NUM
fueconorg-4397	238	12	.	.	PUNCT
fueconorg-4397	239	1	farhana	farhana	PROPN
fueconorg-4397	239	2	,	,	PUNCT
fueconorg-4397	239	3	i.	i.	PROPN
fueconorg-4397	239	4	,	,	PUNCT
fueconorg-4397	239	5	rahmawaty	rahmawaty	PROPN
fueconorg-4397	239	6	&	&	CCONJ
fueconorg-4397	239	7	basri	basri	PROPN
fueconorg-4397	239	8	,	,	PUNCT
fueconorg-4397	239	9	h.	h.	PROPN
fueconorg-4397	239	10	(	(	PUNCT
fueconorg-4397	239	11	2017	2017	NUM
fueconorg-4397	239	12	)	)	PUNCT
fueconorg-4397	239	13	.	.	PUNCT
fueconorg-4397	240	1	the	the	DET
fueconorg-4397	240	2	determinants	determinant	NOUN
fueconorg-4397	240	3	of	of	ADP
fueconorg-4397	240	4	going	go	VERB
fueconorg-4397	240	5	concern	concern	NOUN
fueconorg-4397	240	6	audit	audit	NOUN
fueconorg-4397	240	7	opinion	opinion	NOUN
fueconorg-4397	240	8	(	(	PUNCT
fueconorg-4397	240	9	an	an	DET
fueconorg-4397	240	10	empirical	empirical	ADJ
fueconorg-4397	240	11	study	study	NOUN
fueconorg-4397	240	12	on	on	ADP
fueconorg-4397	240	13	non	non	ADJ
fueconorg-4397	240	14	-	-	ADJ
fueconorg-4397	240	15	bank	bank	ADJ
fueconorg-4397	240	16	financial	financial	ADJ
fueconorg-4397	240	17	institutions	institution	NOUN
fueconorg-4397	240	18	listed	list	VERB
fueconorg-4397	240	19	in	in	ADP
fueconorg-4397	240	20	indonesian	indonesian	ADJ
fueconorg-4397	240	21	stock	stock	PROPN
fueconorg-4397	240	22	exchange	exchange	PROPN
fueconorg-4397	240	23	2008	2008	NUM
fueconorg-4397	240	24	-	-	SYM
fueconorg-4397	240	25	2014	2014	NUM
fueconorg-4397	240	26	)	)	PUNCT
fueconorg-4397	240	27	.	.	PUNCT
fueconorg-4397	241	1	journal	journal	PROPN
fueconorg-4397	241	2	of	of	ADP
fueconorg-4397	241	3	accounting	accounting	NOUN
fueconorg-4397	241	4	,	,	PUNCT
fueconorg-4397	241	5	finance	finance	NOUN
fueconorg-4397	241	6	and	and	CCONJ
fueconorg-4397	241	7	auditing	auditing	NOUN
fueconorg-4397	241	8	studies	study	NOUN
fueconorg-4397	241	9	,	,	PUNCT
fueconorg-4397	241	10	3	3	NUM
fueconorg-4397	241	11	(	(	PUNCT
fueconorg-4397	241	12	4	4	NUM
fueconorg-4397	241	13	)	)	PUNCT
fueconorg-4397	241	14	,	,	PUNCT
fueconorg-4397	241	15	32	32	NUM
fueconorg-4397	241	16	-	-	SYM
fueconorg-4397	241	17	51	51	NUM
fueconorg-4397	241	18	.	.	PUNCT
fueconorg-4397	242	1	feldmann	feldmann	PROPN
fueconorg-4397	242	2	,	,	PUNCT
fueconorg-4397	242	3	d.	d.	PROPN
fueconorg-4397	242	4	,	,	PUNCT
fueconorg-4397	242	5	&	&	CCONJ
fueconorg-4397	242	6	read	read	VERB
fueconorg-4397	242	7	,	,	PUNCT
fueconorg-4397	242	8	w.	w.	PROPN
fueconorg-4397	242	9	j.	j.	PROPN
fueconorg-4397	242	10	(	(	PUNCT
fueconorg-4397	242	11	2013	2013	NUM
fueconorg-4397	242	12	)	)	PUNCT
fueconorg-4397	242	13	.	.	PUNCT
fueconorg-4397	243	1	going	go	VERB
fueconorg-4397	243	2	-	-	PUNCT
fueconorg-4397	243	3	concern	concern	NOUN
fueconorg-4397	243	4	audit	audit	NOUN
fueconorg-4397	243	5	opinions	opinion	NOUN
fueconorg-4397	243	6	for	for	ADP
fueconorg-4397	243	7	bankrupt	bankrupt	ADJ
fueconorg-4397	243	8	companies	company	NOUN
fueconorg-4397	243	9	–	–	PUNCT
fueconorg-4397	243	10	impact	impact	NOUN
fueconorg-4397	243	11	of	of	ADP
fueconorg-4397	243	12	credit	credit	NOUN
fueconorg-4397	243	13	rating	rating	NOUN
fueconorg-4397	243	14	.	.	PUNCT
fueconorg-4397	244	1	managerial	managerial	ADJ
fueconorg-4397	244	2	auditing	auditing	NOUN
fueconorg-4397	244	3	journal	journal	NOUN
fueconorg-4397	244	4	,	,	PUNCT
fueconorg-4397	244	5	28	28	NUM
fueconorg-4397	244	6	(	(	PUNCT
fueconorg-4397	244	7	4	4	NUM
fueconorg-4397	244	8	)	)	PUNCT
fueconorg-4397	244	9	,	,	PUNCT
fueconorg-4397	244	10	345	345	NUM
fueconorg-4397	244	11	-	-	SYM
fueconorg-4397	244	12	363	363	NUM
fueconorg-4397	244	13	.	.	PUNCT
fueconorg-4397	245	1	george	george	NOUN
fueconorg-4397	245	2	-	-	PUNCT
fueconorg-4397	245	3	silviu	silviu	PROPN
fueconorg-4397	245	4	,	,	PUNCT
fueconorg-4397	245	5	c.	c.	PROPN
fueconorg-4397	245	6	&	&	CCONJ
fueconorg-4397	245	7	melinda	melinda	PROPN
fueconorg-4397	245	8	-	-	PUNCT
fueconorg-4397	245	9	timea	timea	PROPN
fueconorg-4397	245	10	,	,	PUNCT
fueconorg-4397	245	11	f.	f.	PROPN
fueconorg-4397	245	12	(	(	PUNCT
fueconorg-4397	245	13	2015	2015	NUM
fueconorg-4397	245	14	)	)	PUNCT
fueconorg-4397	245	15	.	.	PUNCT
fueconorg-4397	246	1	new	new	ADJ
fueconorg-4397	246	2	audit	audit	NOUN
fueconorg-4397	246	3	reporting	report	VERB
fueconorg-4397	246	4	challenges	challenge	NOUN
fueconorg-4397	246	5	:	:	PUNCT
fueconorg-4397	246	6	auditing	audit	VERB
fueconorg-4397	246	7	the	the	DET
fueconorg-4397	246	8	going	go	VERB
fueconorg-4397	246	9	concern	concern	NOUN
fueconorg-4397	246	10	basis	basis	NOUN
fueconorg-4397	246	11	of	of	ADP
fueconorg-4397	246	12	accounting	accounting	NOUN
fueconorg-4397	246	13	.	.	PUNCT
fueconorg-4397	247	1	procedia	procedia	NOUN
fueconorg-4397	247	2	economics	economic	NOUN
fueconorg-4397	247	3	and	and	CCONJ
fueconorg-4397	247	4	finance	finance	NOUN
fueconorg-4397	247	5	,	,	PUNCT
fueconorg-4397	247	6	32	32	NUM
fueconorg-4397	247	7	,	,	PUNCT
fueconorg-4397	247	8	216	216	NUM
fueconorg-4397	247	9	-	-	SYM
fueconorg-4397	247	10	224	224	NUM
fueconorg-4397	247	11	.	.	PUNCT
fueconorg-4397	248	1	the	the	DET
fueconorg-4397	248	2	role	role	NOUN
fueconorg-4397	248	3	of	of	ADP
fueconorg-4397	248	4	audit	audit	NOUN
fueconorg-4397	248	5	and	and	CCONJ
fueconorg-4397	248	6	credit	credit	NOUN
fueconorg-4397	248	7	rating	rating	NOUN
fueconorg-4397	248	8	agencies	agency	NOUN
fueconorg-4397	248	9	in	in	ADP
fueconorg-4397	248	10	the	the	DET
fueconorg-4397	248	11	assesment	assesment	NOUN
fueconorg-4397	248	12	of	of	ADP
fueconorg-4397	248	13	company	company	NOUN
fueconorg-4397	248	14	creditworthiness	creditworthiness	PROPN
fueconorg-4397	248	15	...	...	PUNCT
fueconorg-4397	248	16	101	101	NUM
fueconorg-4397	248	17	gutierrez	gutierrez	PROPN
fueconorg-4397	248	18	,	,	PUNCT
fueconorg-4397	248	19	e.	e.	PROPN
fueconorg-4397	248	20	,	,	PUNCT
fueconorg-4397	248	21	f.	f.	PROPN
fueconorg-4397	248	22	,	,	PUNCT
fueconorg-4397	248	23	krupa	krupa	PROPN
fueconorg-4397	248	24	,	,	PUNCT
fueconorg-4397	248	25	j.	j.	PROPN
fueconorg-4397	248	26	,	,	PUNCT
fueconorg-4397	248	27	minutti	minutti	NOUN
fueconorg-4397	248	28	-	-	PUNCT
fueconorg-4397	248	29	meza	meza	NOUN
fueconorg-4397	248	30	,	,	PUNCT
fueconorg-4397	248	31	m.	m.	NOUN
fueconorg-4397	248	32	&	&	CCONJ
fueconorg-4397	248	33	vulcheva	vulcheva	PROPN
fueconorg-4397	248	34	,	,	PUNCT
fueconorg-4397	248	35	m.	m.	NOUN
fueconorg-4397	248	36	(	(	PUNCT
fueconorg-4397	248	37	2016	2016	NUM
fueconorg-4397	248	38	)	)	PUNCT
fueconorg-4397	248	39	.	.	PUNCT
fueconorg-4397	249	1	how	how	SCONJ
fueconorg-4397	249	2	useful	useful	ADJ
fueconorg-4397	249	3	are	be	AUX
fueconorg-4397	249	4	auditors	auditor	NOUN
fueconorg-4397	249	5	’	'	PUNCT
fueconorg-4397	249	6	going	go	VERB
fueconorg-4397	249	7	concern	concern	ADJ
fueconorg-4397	249	8	opinions	opinion	NOUN
fueconorg-4397	249	9	as	as	ADP
fueconorg-4397	249	10	predictors	predictor	NOUN
fueconorg-4397	249	11	of	of	ADP
fueconorg-4397	249	12	default	default	NOUN
fueconorg-4397	249	13	?	?	PUNCT
fueconorg-4397	250	1	ssrn	ssrn	PROPN
fueconorg-4397	250	2	electronic	electronic	ADJ
fueconorg-4397	250	3	journal	journal	PROPN
fueconorg-4397	250	4	,	,	PUNCT
fueconorg-4397	250	5	https://www1.warrington	https://www1.warrington	PROPN
fueconorg-4397	250	6	.	.	PUNCT
fueconorg-4397	251	1	ufl.edu/accounting/docs/2016_paper7.pdf	ufl.edu/accounting/docs/2016_paper7.pdf	PROPN
fueconorg-4397	251	2	harris	harris	PROPN
fueconorg-4397	251	3	,	,	PUNCT
fueconorg-4397	251	4	s.b	s.b	PROPN
fueconorg-4397	251	5	.	.	PROPN
fueconorg-4397	251	6	(	(	PUNCT
fueconorg-4397	251	7	2011	2011	NUM
fueconorg-4397	251	8	)	)	PUNCT
fueconorg-4397	251	9	.	.	PUNCT
fueconorg-4397	252	1	concept	concept	NOUN
fueconorg-4397	252	2	release	release	NOUN
fueconorg-4397	252	3	on	on	ADP
fueconorg-4397	252	4	possible	possible	ADJ
fueconorg-4397	252	5	revisions	revision	NOUN
fueconorg-4397	252	6	to	to	ADP
fueconorg-4397	252	7	pcaob	pcaob	NOUN
fueconorg-4397	252	8	standards	standard	NOUN
fueconorg-4397	252	9	related	relate	VERB
fueconorg-4397	252	10	to	to	ADP
fueconorg-4397	252	11	reports	report	NOUN
fueconorg-4397	252	12	on	on	ADP
fueconorg-4397	252	13	audited	audit	VERB
fueconorg-4397	252	14	financial	financial	ADJ
fueconorg-4397	252	15	statements	statement	NOUN
fueconorg-4397	252	16	,	,	PUNCT
fueconorg-4397	252	17	june	june	PROPN
fueconorg-4397	252	18	21	21	NUM
fueconorg-4397	252	19	,	,	PUNCT
fueconorg-4397	252	20	available	available	ADJ
fueconorg-4397	252	21	at	at	ADP
fueconorg-4397	252	22	:	:	PUNCT
fueconorg-4397	252	23	http://pcaobus.org/news/speech/06212011	http://pcaobus.org/news/speech/06212011	PRON
fueconorg-4397	252	24	_	_	SYM
fueconorg-4397	252	25	harrisstaement	harrisstaement	NOUN
fueconorg-4397	252	26	.	.	PUNCT
fueconorg-4397	253	1	aspx	aspx	PROPN
fueconorg-4397	253	2	.	.	PUNCT
fueconorg-4397	254	1	hu	hu	PROPN
fueconorg-4397	254	2	,	,	PUNCT
fueconorg-4397	254	3	s.	s.	PROPN
fueconorg-4397	254	4	(	(	PUNCT
fueconorg-4397	254	5	2011	2011	NUM
fueconorg-4397	254	6	)	)	PUNCT
fueconorg-4397	254	7	.	.	PUNCT
fueconorg-4397	255	1	convergence	convergence	NOUN
fueconorg-4397	255	2	of	of	ADP
fueconorg-4397	255	3	audit	audit	NOUN
fueconorg-4397	255	4	and	and	CCONJ
fueconorg-4397	255	5	credit	credit	NOUN
fueconorg-4397	255	6	rating	rating	NOUN
fueconorg-4397	255	7	practices	practice	NOUN
fueconorg-4397	255	8	:	:	PUNCT
fueconorg-4397	255	9	going	go	VERB
fueconorg-4397	255	10	concern	concern	ADJ
fueconorg-4397	255	11	ratings	rating	NOUN
fueconorg-4397	255	12	.	.	PUNCT
fueconorg-4397	256	1	international	international	ADJ
fueconorg-4397	256	2	journal	journal	PROPN
fueconorg-4397	256	3	of	of	ADP
fueconorg-4397	256	4	disclosure	disclosure	NOUN
fueconorg-4397	256	5	&	&	CCONJ
fueconorg-4397	256	6	governance	governance	NOUN
fueconorg-4397	256	7	,	,	PUNCT
fueconorg-4397	256	8	8	8	NUM
fueconorg-4397	256	9	(	(	PUNCT
fueconorg-4397	256	10	4	4	NUM
fueconorg-4397	256	11	)	)	PUNCT
fueconorg-4397	256	12	,	,	PUNCT
fueconorg-4397	256	13	323	323	NUM
fueconorg-4397	256	14	-	-	SYM
fueconorg-4397	256	15	338	338	NUM
fueconorg-4397	256	16	.	.	PUNCT
fueconorg-4397	257	1	hupkes	hupke	NOUN
fueconorg-4397	257	2	,	,	PUNCT
fueconorg-4397	257	3	e.	e.	PROPN
fueconorg-4397	257	4	(	(	PUNCT
fueconorg-4397	257	5	2005	2005	NUM
fueconorg-4397	257	6	)	)	PUNCT
fueconorg-4397	257	7	.	.	PUNCT
fueconorg-4397	258	1	insolvency	insolvency	NOUN
fueconorg-4397	258	2	:	:	PUNCT
fueconorg-4397	258	3	why	why	SCONJ
fueconorg-4397	258	4	a	a	DET
fueconorg-4397	258	5	special	special	ADJ
fueconorg-4397	258	6	regime	regime	NOUN
fueconorg-4397	258	7	for	for	ADP
fueconorg-4397	258	8	banks	bank	NOUN
fueconorg-4397	258	9	?	?	PUNCT
fueconorg-4397	258	10	.	.	PUNCT
fueconorg-4397	259	1	current	current	ADJ
fueconorg-4397	259	2	developments	development	NOUN
fueconorg-4397	259	3	in	in	ADP
fueconorg-4397	259	4	monetary	monetary	ADJ
fueconorg-4397	259	5	and	and	CCONJ
fueconorg-4397	259	6	financial	financial	ADJ
fueconorg-4397	259	7	law	law	NOUN
fueconorg-4397	259	8	,	,	PUNCT
fueconorg-4397	259	9	3	3	NUM
fueconorg-4397	259	10	,	,	PUNCT
fueconorg-4397	259	11	471	471	NUM
fueconorg-4397	259	12	-	-	SYM
fueconorg-4397	259	13	514	514	NUM
fueconorg-4397	259	14	.	.	PUNCT
fueconorg-4397	260	1	international	international	ADJ
fueconorg-4397	260	2	standard	standard	NOUN
fueconorg-4397	260	3	on	on	ADP
fueconorg-4397	260	4	auditing	auditing	NOUN
fueconorg-4397	260	5	(	(	PUNCT
fueconorg-4397	260	6	isa	isa	NOUN
fueconorg-4397	260	7	)	)	PUNCT
fueconorg-4397	260	8	570	570	NUM
fueconorg-4397	260	9	(	(	PUNCT
fueconorg-4397	260	10	revised	revise	VERB
fueconorg-4397	260	11	)	)	PUNCT
fueconorg-4397	260	12	,	,	PUNCT
fueconorg-4397	260	13	going	go	VERB
fueconorg-4397	260	14	concern	concern	NOUN
fueconorg-4397	260	15	jovanović	jovanović	NOUN
fueconorg-4397	260	16	,	,	PUNCT
fueconorg-4397	260	17	m.	m.	NOUN
fueconorg-4397	260	18	(	(	PUNCT
fueconorg-4397	260	19	2013	2013	NUM
fueconorg-4397	260	20	)	)	PUNCT
fueconorg-4397	260	21	.	.	PUNCT
fueconorg-4397	261	1	slabosti	slabosti	PROPN
fueconorg-4397	261	2	i	i	PRON
fueconorg-4397	261	3	nedostaci	nedostaci	VERB
fueconorg-4397	261	4	rejting	rejte	VERB
fueconorg-4397	261	5	agencija	agencija	NOUN
fueconorg-4397	261	6	na	na	ADP
fueconorg-4397	262	1	savremenim	savremenim	NOUN
fueconorg-4397	262	2	finansijskim	finansijskim	PROPN
fueconorg-4397	262	3	tržištima	tržištima	PROPN
fueconorg-4397	263	1	[	[	X
fueconorg-4397	263	2	weaknesses	weakness	NOUN
fueconorg-4397	263	3	and	and	CCONJ
fueconorg-4397	263	4	shortcomings	shortcoming	NOUN
fueconorg-4397	263	5	of	of	ADP
fueconorg-4397	263	6	rating	rating	NOUN
fueconorg-4397	263	7	agencies	agency	NOUN
fueconorg-4397	263	8	in	in	ADP
fueconorg-4397	263	9	modern	modern	ADJ
fueconorg-4397	263	10	financial	financial	ADJ
fueconorg-4397	263	11	markets	market	NOUN
fueconorg-4397	263	12	]	]	PUNCT
fueconorg-4397	263	13	.	.	PUNCT
fueconorg-4397	264	1	ekonomika	ekonomika	PROPN
fueconorg-4397	264	2	,	,	PUNCT
fueconorg-4397	264	3	59	59	NUM
fueconorg-4397	264	4	(	(	PUNCT
fueconorg-4397	264	5	4	4	NUM
fueconorg-4397	264	6	)	)	PUNCT
fueconorg-4397	264	7	,	,	PUNCT
fueconorg-4397	264	8	53	53	NUM
fueconorg-4397	264	9	-	-	SYM
fueconorg-4397	264	10	262	262	NUM
fueconorg-4397	264	11	.	.	PUNCT
fueconorg-4397	265	1	kausar	kausar	PROPN
fueconorg-4397	265	2	,	,	PUNCT
fueconorg-4397	265	3	a.	a.	PROPN
fueconorg-4397	265	4	,	,	PUNCT
fueconorg-4397	265	5	r.	r.	PROPN
fueconorg-4397	265	6	taffler	taffler	PROPN
fueconorg-4397	265	7	&	&	CCONJ
fueconorg-4397	265	8	c.	c.	PROPN
fueconorg-4397	265	9	tan	tan	PROPN
fueconorg-4397	265	10	(	(	PUNCT
fueconorg-4397	265	11	2009	2009	NUM
fueconorg-4397	265	12	)	)	PUNCT
fueconorg-4397	265	13	.	.	PUNCT
fueconorg-4397	266	1	the	the	DET
fueconorg-4397	266	2	going	go	VERB
fueconorg-4397	266	3	-	-	PUNCT
fueconorg-4397	266	4	concern	concern	NOUN
fueconorg-4397	266	5	market	market	NOUN
fueconorg-4397	266	6	anomaly	anomaly	NOUN
fueconorg-4397	266	7	.	.	PUNCT
fueconorg-4397	267	1	journal	journal	PROPN
fueconorg-4397	267	2	of	of	ADP
fueconorg-4397	267	3	accounting	accounting	NOUN
fueconorg-4397	267	4	research	research	NOUN
fueconorg-4397	267	5	,	,	PUNCT
fueconorg-4397	267	6	47	47	NUM
fueconorg-4397	267	7	(	(	PUNCT
fueconorg-4397	267	8	1	1	NUM
fueconorg-4397	267	9	)	)	PUNCT
fueconorg-4397	267	10	,	,	PUNCT
fueconorg-4397	267	11	213–239	213–239	NUM
fueconorg-4397	267	12	.	.	PUNCT
fueconorg-4397	267	13	kondić	kondić	PROPN
fueconorg-4397	267	14	,	,	PUNCT
fueconorg-4397	267	15	n.	n.	PROPN
fueconorg-4397	267	16	&	&	CCONJ
fueconorg-4397	267	17	poljašević	poljašević	PROPN
fueconorg-4397	267	18	,	,	PUNCT
fueconorg-4397	267	19	j.	j.	PROPN
fueconorg-4397	267	20	(	(	PUNCT
fueconorg-4397	267	21	2015	2015	NUM
fueconorg-4397	267	22	)	)	PUNCT
fueconorg-4397	267	23	.	.	PUNCT
fueconorg-4397	268	1	auditing	auditing	NOUN
fueconorg-4397	268	2	predictability	predictability	NOUN
fueconorg-4397	268	3	of	of	ADP
fueconorg-4397	268	4	companies	company	NOUN
fueconorg-4397	268	5	bankruptcy	bankruptcy	NOUN
fueconorg-4397	268	6	,	,	PUNCT
fueconorg-4397	268	7	conference	conference	NOUN
fueconorg-4397	268	8	:	:	PUNCT
fueconorg-4397	268	9	corporate	corporate	ADJ
fueconorg-4397	268	10	governance	governance	NOUN
fueconorg-4397	268	11	in	in	ADP
fueconorg-4397	268	12	bih	bih	PROPN
fueconorg-4397	268	13	at	at	ADP
fueconorg-4397	268	14	:	:	PUNCT
fueconorg-4397	268	15	dubrovnik	dubrovnik	PROPN
fueconorg-4397	268	16	,	,	PUNCT
fueconorg-4397	268	17	croatia	croatia	PROPN
fueconorg-4397	268	18	,	,	PUNCT
fueconorg-4397	268	19	69	69	NUM
fueconorg-4397	268	20	-	-	SYM
fueconorg-4397	268	21	85	85	NUM
fueconorg-4397	268	22	.	.	PUNCT
fueconorg-4397	269	1	kožul	kožul	NOUN
fueconorg-4397	269	2	,	,	PUNCT
fueconorg-4397	269	3	n.	n.	NOUN
fueconorg-4397	269	4	(	(	PUNCT
fueconorg-4397	269	5	2012	2012	NUM
fueconorg-4397	269	6	)	)	PUNCT
fueconorg-4397	269	7	.	.	PUNCT
fueconorg-4397	270	1	metodologija	metodologija	PROPN
fueconorg-4397	270	2	kreditnog	kreditnog	PROPN
fueconorg-4397	270	3	rejtinga	rejtinga	PROPN
fueconorg-4397	270	4	za	za	PROPN
fueconorg-4397	270	5	suverene	suverene	NOUN
fueconorg-4397	270	6	i	i	PRON
fueconorg-4397	270	7	korporacije	korporacije	VERB
fueconorg-4397	271	1	[	[	X
fueconorg-4397	271	2	credit	credit	NOUN
fueconorg-4397	271	3	rating	rating	NOUN
fueconorg-4397	271	4	methodology	methodology	NOUN
fueconorg-4397	271	5	for	for	ADP
fueconorg-4397	271	6	sovereigns	sovereign	NOUN
fueconorg-4397	271	7	and	and	CCONJ
fueconorg-4397	271	8	corporations	corporation	NOUN
fueconorg-4397	271	9	]	]	PUNCT
fueconorg-4397	271	10	.	.	PUNCT
fueconorg-4397	272	1	bankarstvo	bankarstvo	PROPN
fueconorg-4397	272	2	,	,	PUNCT
fueconorg-4397	272	3	1	1	NUM
fueconorg-4397	272	4	,	,	PUNCT
fueconorg-4397	272	5	37	37	NUM
fueconorg-4397	272	6	-	-	SYM
fueconorg-4397	272	7	54	54	NUM
fueconorg-4397	272	8	.	.	PUNCT
fueconorg-4397	273	1	lai	lai	PROPN
fueconorg-4397	273	2	,	,	PUNCT
fueconorg-4397	273	3	k.w	k.w	PROPN
fueconorg-4397	273	4	.	.	PROPN
fueconorg-4397	273	5	(	(	PUNCT
fueconorg-4397	273	6	2009	2009	NUM
fueconorg-4397	273	7	)	)	PUNCT
fueconorg-4397	273	8	.	.	PUNCT
fueconorg-4397	274	1	audit	audit	NOUN
fueconorg-4397	274	2	opinion	opinion	NOUN
fueconorg-4397	274	3	and	and	CCONJ
fueconorg-4397	274	4	disclosure	disclosure	NOUN
fueconorg-4397	274	5	of	of	ADP
fueconorg-4397	274	6	audit	audit	NOUN
fueconorg-4397	274	7	fees	fee	NOUN
fueconorg-4397	274	8	.	.	PUNCT
fueconorg-4397	275	1	journal	journal	NOUN
fueconorg-4397	275	2	of	of	ADP
fueconorg-4397	275	3	accounting	accounting	NOUN
fueconorg-4397	275	4	auditing	auditing	NOUN
fueconorg-4397	275	5	and	and	CCONJ
fueconorg-4397	275	6	finance	finance	NOUN
fueconorg-4397	275	7	,	,	PUNCT
fueconorg-4397	275	8	24	24	NUM
fueconorg-4397	275	9	(	(	PUNCT
fueconorg-4397	275	10	1	1	NUM
fueconorg-4397	275	11	)	)	PUNCT
fueconorg-4397	275	12	,	,	PUNCT
fueconorg-4397	275	13	91	91	NUM
fueconorg-4397	275	14	-	-	SYM
fueconorg-4397	275	15	114	114	NUM
fueconorg-4397	275	16	.	.	PUNCT
fueconorg-4397	276	1	lammers	lammers	PROPN
fueconorg-4397	276	2	,	,	PUNCT
fueconorg-4397	276	3	e.j	e.j	PROPN
fueconorg-4397	276	4	.	.	PROPN
fueconorg-4397	276	5	(	(	PUNCT
fueconorg-4397	276	6	2013	2013	NUM
fueconorg-4397	276	7	)	)	PUNCT
fueconorg-4397	276	8	.	.	PUNCT
fueconorg-4397	277	1	early	early	ADJ
fueconorg-4397	277	2	warning	warning	NOUN
fueconorg-4397	277	3	for	for	ADP
fueconorg-4397	277	4	business	business	NOUN
fueconorg-4397	277	5	failure	failure	NOUN
fueconorg-4397	277	6	,	,	PUNCT
fueconorg-4397	277	7	kredit	kredit	PROPN
fueconorg-4397	277	8	&	&	CCONJ
fueconorg-4397	277	9	rating	rating	PROPN
fueconorg-4397	277	10	praxis	praxis	PROPN
fueconorg-4397	277	11	,	,	PUNCT
fueconorg-4397	277	12	2013/3	2013/3	NUM
fueconorg-4397	277	13	,	,	PUNCT
fueconorg-4397	277	14	june	june	PROPN
fueconorg-4397	277	15	24	24	NUM
fueconorg-4397	277	16	,	,	PUNCT
fueconorg-4397	277	17	ok	ok	ADJ
fueconorg-4397	277	18	-	-	PUNCT
fueconorg-4397	277	19	score	score	NOUN
fueconorg-4397	277	20	institute	institute	NOUN
fueconorg-4397	277	21	.	.	PUNCT
fueconorg-4397	278	1	loffler	loffler	PROPN
fueconorg-4397	278	2	,	,	PUNCT
fueconorg-4397	278	3	g.	g.	PROPN
fueconorg-4397	278	4	(	(	PUNCT
fueconorg-4397	278	5	2005	2005	NUM
fueconorg-4397	278	6	)	)	PUNCT
fueconorg-4397	278	7	.	.	PUNCT
fueconorg-4397	279	1	avoiding	avoid	VERB
fueconorg-4397	279	2	the	the	DET
fueconorg-4397	279	3	rating	rating	NOUN
fueconorg-4397	279	4	bounce	bounce	NOUN
fueconorg-4397	279	5	:	:	PUNCT
fueconorg-4397	279	6	why	why	SCONJ
fueconorg-4397	279	7	rating	rating	NOUN
fueconorg-4397	279	8	agencies	agency	NOUN
fueconorg-4397	279	9	are	be	AUX
fueconorg-4397	279	10	slow	slow	ADJ
fueconorg-4397	279	11	to	to	PART
fueconorg-4397	279	12	react	react	VERB
fueconorg-4397	279	13	to	to	ADP
fueconorg-4397	279	14	new	new	ADJ
fueconorg-4397	279	15	information	information	NOUN
fueconorg-4397	279	16	.	.	PUNCT
fueconorg-4397	280	1	journal	journal	NOUN
fueconorg-4397	280	2	of	of	ADP
fueconorg-4397	280	3	economic	economic	ADJ
fueconorg-4397	280	4	behavior	behavior	NOUN
fueconorg-4397	280	5	&	&	CCONJ
fueconorg-4397	280	6	organization	organization	PROPN
fueconorg-4397	280	7	,	,	PUNCT
fueconorg-4397	280	8	56	56	NUM
fueconorg-4397	280	9	,	,	PUNCT
fueconorg-4397	280	10	365	365	NUM
fueconorg-4397	280	11	-	-	SYM
fueconorg-4397	280	12	381	381	NUM
fueconorg-4397	280	13	.	.	PUNCT
fueconorg-4397	281	1	masyitoh	masyitoh	NOUN
fueconorg-4397	281	2	,	,	PUNCT
fueconorg-4397	281	3	oni	oni	PROPN
fueconorg-4397	281	4	c.	c.	PROPN
fueconorg-4397	281	5	&	&	CCONJ
fueconorg-4397	281	6	adhariani	adhariani	PROPN
fueconorg-4397	281	7	,	,	PUNCT
fueconorg-4397	281	8	d.	d.	PROPN
fueconorg-4397	281	9	(	(	PUNCT
fueconorg-4397	281	10	2010	2010	NUM
fueconorg-4397	281	11	)	)	PUNCT
fueconorg-4397	281	12	.	.	PUNCT
fueconorg-4397	282	1	the	the	DET
fueconorg-4397	282	2	analysis	analysis	NOUN
fueconorg-4397	282	3	of	of	ADP
fueconorg-4397	282	4	determinants	determinant	NOUN
fueconorg-4397	282	5	of	of	ADP
fueconorg-4397	282	6	going	go	VERB
fueconorg-4397	282	7	concern	concern	NOUN
fueconorg-4397	282	8	audit	audit	NOUN
fueconorg-4397	282	9	report	report	NOUN
fueconorg-4397	282	10	.	.	PUNCT
fueconorg-4397	283	1	journal	journal	NOUN
fueconorg-4397	283	2	of	of	ADP
fueconorg-4397	283	3	modern	modern	ADJ
fueconorg-4397	283	4	accounting	accounting	NOUN
fueconorg-4397	283	5	and	and	CCONJ
fueconorg-4397	283	6	auditing	auditing	NOUN
fueconorg-4397	283	7	,	,	PUNCT
fueconorg-4397	283	8	6	6	NUM
fueconorg-4397	283	9	(	(	PUNCT
fueconorg-4397	283	10	4	4	NUM
fueconorg-4397	283	11	)	)	PUNCT
fueconorg-4397	283	12	,	,	PUNCT
fueconorg-4397	283	13	26	26	NUM
fueconorg-4397	283	14	-	-	SYM
fueconorg-4397	283	15	37	37	NUM
fueconorg-4397	283	16	.	.	PUNCT
fueconorg-4397	284	1	mrvić	mrvić	PROPN
fueconorg-4397	284	2	,	,	PUNCT
fueconorg-4397	284	3	t.	t.	PROPN
fueconorg-4397	284	4	,	,	PUNCT
fueconorg-4397	284	5	riĉka	riĉka	NOUN
fueconorg-4397	284	6	,	,	PUNCT
fueconorg-4397	284	7	ž	ž	PROPN
fueconorg-4397	284	8	.	.	PROPN
fueconorg-4397	284	9	&	&	CCONJ
fueconorg-4397	284	10	mahmutović	mahmutović	PROPN
fueconorg-4397	284	11	,	,	PUNCT
fueconorg-4397	284	12	h.	h.	PROPN
fueconorg-4397	284	13	(	(	PUNCT
fueconorg-4397	284	14	2016	2016	NUM
fueconorg-4397	284	15	)	)	PUNCT
fueconorg-4397	284	16	.	.	PUNCT
fueconorg-4397	285	1	metodologija	metodologija	NOUN
fueconorg-4397	285	2	kreiranja	kreiranja	PROPN
fueconorg-4397	285	3	rejting	rejte	VERB
fueconorg-4397	285	4	ocjena	ocjena	NOUN
fueconorg-4397	285	5	kreditnih	kreditnih	PROPN
fueconorg-4397	285	6	rejting	rejte	VERB
fueconorg-4397	285	7	agencija	agencija	NOUN
fueconorg-4397	285	8	i	i	PRON
fueconorg-4397	285	9	njihova	njihova	VERB
fueconorg-4397	285	10	ograniĉenja	ograniĉenja	NOUN
fueconorg-4397	285	11	[	[	X
fueconorg-4397	285	12	methodology	methodology	NOUN
fueconorg-4397	285	13	for	for	ADP
fueconorg-4397	285	14	creating	create	VERB
fueconorg-4397	285	15	rating	rating	NOUN
fueconorg-4397	285	16	ratings	rating	NOUN
fueconorg-4397	285	17	for	for	ADP
fueconorg-4397	285	18	credit	credit	NOUN
fueconorg-4397	285	19	rating	rating	NOUN
fueconorg-4397	285	20	agencies	agency	NOUN
fueconorg-4397	285	21	and	and	CCONJ
fueconorg-4397	285	22	their	their	PRON
fueconorg-4397	285	23	limitations	limitation	NOUN
fueconorg-4397	285	24	]	]	PUNCT
fueconorg-4397	285	25	.	.	PUNCT
fueconorg-4397	286	1	tranzicija	tranzicija	NOUN
fueconorg-4397	286	2	,	,	PUNCT
fueconorg-4397	286	3	18	18	NUM
fueconorg-4397	286	4	(	(	PUNCT
fueconorg-4397	286	5	38	38	NUM
fueconorg-4397	286	6	)	)	PUNCT
fueconorg-4397	286	7	,	,	PUNCT
fueconorg-4397	286	8	65	65	NUM
fueconorg-4397	286	9	-	-	SYM
fueconorg-4397	286	10	83	83	NUM
fueconorg-4397	286	11	.	.	PUNCT
fueconorg-4397	287	1	mulligan	mulligan	PROPN
fueconorg-4397	287	2	,	,	PUNCT
fueconorg-4397	287	3	c.	c.	PROPN
fueconorg-4397	287	4	m.	m.	NOUN
fueconorg-4397	287	5	(	(	PUNCT
fueconorg-4397	287	6	2009	2009	NUM
fueconorg-4397	287	7	)	)	PUNCT
fueconorg-4397	287	8	.	.	PUNCT
fueconorg-4397	288	1	from	from	ADP
fueconorg-4397	288	2	aaa	aaa	NOUN
fueconorg-4397	288	3	to	to	ADP
fueconorg-4397	288	4	f	f	NOUN
fueconorg-4397	288	5	:	:	PUNCT
fueconorg-4397	288	6	how	how	SCONJ
fueconorg-4397	288	7	the	the	DET
fueconorg-4397	288	8	credit	credit	NOUN
fueconorg-4397	288	9	rating	rating	NOUN
fueconorg-4397	288	10	agencies	agency	NOUN
fueconorg-4397	288	11	failed	fail	VERB
fueconorg-4397	288	12	america	america	PROPN
fueconorg-4397	288	13	and	and	CCONJ
fueconorg-4397	288	14	what	what	PRON
fueconorg-4397	288	15	can	can	AUX
fueconorg-4397	288	16	be	be	AUX
fueconorg-4397	288	17	done	do	VERB
fueconorg-4397	288	18	to	to	PART
fueconorg-4397	288	19	protect	protect	VERB
fueconorg-4397	288	20	investors	investor	NOUN
fueconorg-4397	288	21	.	.	PUNCT
fueconorg-4397	289	1	boston	boston	PROPN
fueconorg-4397	289	2	college	college	PROPN
fueconorg-4397	289	3	law	law	PROPN
fueconorg-4397	289	4	review	review	NOUN
fueconorg-4397	289	5	,	,	PUNCT
fueconorg-4397	289	6	50	50	NUM
fueconorg-4397	289	7	(	(	PUNCT
fueconorg-4397	289	8	4	4	NUM
fueconorg-4397	289	9	)	)	PUNCT
fueconorg-4397	289	10	,	,	PUNCT
fueconorg-4397	289	11	1275	1275	NUM
fueconorg-4397	289	12	-	-	SYM
fueconorg-4397	289	13	1305	1305	NUM
fueconorg-4397	289	14	.	.	PUNCT
fueconorg-4397	290	1	ozerturk	ozerturk	PROPN
fueconorg-4397	290	2	,	,	PUNCT
fueconorg-4397	290	3	s.	s.	PROPN
fueconorg-4397	290	4	(	(	PUNCT
fueconorg-4397	290	5	2014	2014	NUM
fueconorg-4397	290	6	)	)	PUNCT
fueconorg-4397	290	7	.	.	PUNCT
fueconorg-4397	291	1	ratings	rating	NOUN
fueconorg-4397	291	2	as	as	ADP
fueconorg-4397	291	3	regulatory	regulatory	ADJ
fueconorg-4397	291	4	stamps	stamp	NOUN
fueconorg-4397	291	5	.	.	PUNCT
fueconorg-4397	292	1	journal	journal	NOUN
fueconorg-4397	292	2	of	of	ADP
fueconorg-4397	292	3	economic	economic	ADJ
fueconorg-4397	292	4	behavior	behavior	NOUN
fueconorg-4397	292	5	&	&	CCONJ
fueconorg-4397	292	6	organization	organization	PROPN
fueconorg-4397	292	7	,	,	PUNCT
fueconorg-4397	292	8	105	105	NUM
fueconorg-4397	292	9	,	,	PUNCT
fueconorg-4397	292	10	17	17	NUM
fueconorg-4397	292	11	-	-	SYM
fueconorg-4397	292	12	29	29	NUM
fueconorg-4397	292	13	.	.	PUNCT
fueconorg-4397	293	1	partnoy	partnoy	PROPN
fueconorg-4397	293	2	,	,	PUNCT
fueconorg-4397	293	3	f.	f.	PROPN
fueconorg-4397	293	4	(	(	PUNCT
fueconorg-4397	293	5	2017	2017	NUM
fueconorg-4397	293	6	)	)	PUNCT
fueconorg-4397	293	7	.	.	PUNCT
fueconorg-4397	294	1	what	what	PRON
fueconorg-4397	294	2	’s	’	VERB
fueconorg-4397	294	3	still	still	ADV
fueconorg-4397	294	4	wrong	wrong	ADJ
fueconorg-4397	294	5	with	with	ADP
fueconorg-4397	294	6	credit	credit	NOUN
fueconorg-4397	294	7	ratings	rating	NOUN
fueconorg-4397	294	8	?	?	PUNCT
fueconorg-4397	295	1	washington	washington	PROPN
fueconorg-4397	295	2	law	law	PROPN
fueconorg-4397	295	3	review	review	PROPN
fueconorg-4397	295	4	,	,	PUNCT
fueconorg-4397	295	5	92	92	NUM
fueconorg-4397	295	6	,	,	PUNCT
fueconorg-4397	295	7	1407	1407	NUM
fueconorg-4397	295	8	-	-	SYM
fueconorg-4397	295	9	1472	1472	NUM
fueconorg-4397	295	10	.	.	PUNCT
fueconorg-4397	296	1	pavković	pavković	PROPN
fueconorg-4397	296	2	,	,	PUNCT
fueconorg-4397	296	3	a.	a.	PROPN
fueconorg-4397	296	4	,	,	PUNCT
fueconorg-4397	296	5	&	&	CCONJ
fueconorg-4397	296	6	vedriš	vedriš	PROPN
fueconorg-4397	296	7	,	,	PUNCT
fueconorg-4397	296	8	d.	d.	PROPN
fueconorg-4397	296	9	(	(	PUNCT
fueconorg-4397	296	10	2011	2011	NUM
fueconorg-4397	296	11	)	)	PUNCT
fueconorg-4397	296	12	.	.	PUNCT
fueconorg-4397	297	1	redefiniranje	redefiniranje	VERB
fueconorg-4397	297	2	uloge	uloge	PROPN
fueconorg-4397	297	3	agencija	agencija	PROPN
fueconorg-4397	297	4	za	za	PROPN
fueconorg-4397	297	5	kreditni	kreditni	PROPN
fueconorg-4397	297	6	rejting	rejte	VERB
fueconorg-4397	297	7	u	u	PROPN
fueconorg-4397	297	8	suvremenom	suvremenom	NOUN
fueconorg-4397	297	9	financijskom	financijskom	NOUN
fueconorg-4397	297	10	sustavu	sustavu	PROPN
fueconorg-4397	298	1	[	[	X
fueconorg-4397	298	2	redefining	redefine	VERB
fueconorg-4397	298	3	the	the	DET
fueconorg-4397	298	4	role	role	NOUN
fueconorg-4397	298	5	of	of	ADP
fueconorg-4397	298	6	credit	credit	NOUN
fueconorg-4397	298	7	rating	rating	NOUN
fueconorg-4397	298	8	agencies	agency	NOUN
fueconorg-4397	298	9	in	in	ADP
fueconorg-4397	298	10	the	the	DET
fueconorg-4397	298	11	modern	modern	ADJ
fueconorg-4397	298	12	financial	financial	ADJ
fueconorg-4397	298	13	system	system	NOUN
fueconorg-4397	298	14	]	]	PUNCT
fueconorg-4397	298	15	.	.	PUNCT
fueconorg-4397	299	1	ekonomska	ekonomska	PROPN
fueconorg-4397	299	2	misao	misao	PROPN
fueconorg-4397	300	1	i	i	PRON
fueconorg-4397	300	2	praksa	praksa	PROPN
fueconorg-4397	300	3	,	,	PUNCT
fueconorg-4397	300	4	20	20	NUM
fueconorg-4397	300	5	(	(	PUNCT
fueconorg-4397	300	6	1	1	NUM
fueconorg-4397	300	7	)	)	PUNCT
fueconorg-4397	300	8	,	,	PUNCT
fueconorg-4397	300	9	225	225	NUM
fueconorg-4397	300	10	-	-	SYM
fueconorg-4397	300	11	250	250	NUM
fueconorg-4397	300	12	.	.	PUNCT
fueconorg-4397	301	1	sikka	sikka	NOUN
fueconorg-4397	301	2	,	,	PUNCT
fueconorg-4397	301	3	p.	p.	NOUN
fueconorg-4397	301	4	(	(	PUNCT
fueconorg-4397	301	5	2009	2009	NUM
fueconorg-4397	301	6	)	)	PUNCT
fueconorg-4397	301	7	.	.	PUNCT
fueconorg-4397	302	1	financial	financial	ADJ
fueconorg-4397	302	2	crisis	crisis	NOUN
fueconorg-4397	302	3	and	and	CCONJ
fueconorg-4397	302	4	the	the	DET
fueconorg-4397	302	5	silence	silence	NOUN
fueconorg-4397	302	6	of	of	ADP
fueconorg-4397	302	7	the	the	DET
fueconorg-4397	302	8	auditors	auditor	NOUN
fueconorg-4397	302	9	.	.	PUNCT
fueconorg-4397	303	1	accounting	accounting	NOUN
fueconorg-4397	303	2	,	,	PUNCT
fueconorg-4397	303	3	organizations	organization	NOUN
fueconorg-4397	303	4	and	and	CCONJ
fueconorg-4397	303	5	society	society	NOUN
fueconorg-4397	303	6	,	,	PUNCT
fueconorg-4397	303	7	34	34	NUM
fueconorg-4397	303	8	(	(	PUNCT
fueconorg-4397	303	9	67	67	NUM
fueconorg-4397	303	10	)	)	PUNCT
fueconorg-4397	303	11	,	,	PUNCT
fueconorg-4397	303	12	868	868	NUM
fueconorg-4397	303	13	-	-	SYM
fueconorg-4397	303	14	873	873	NUM
fueconorg-4397	303	15	.	.	PUNCT
fueconorg-4397	304	1	socol	socol	X
fueconorg-4397	304	2	,	,	PUNCT
fueconorg-4397	304	3	a.	a.	NOUN
fueconorg-4397	304	4	,	,	PUNCT
fueconorg-4397	304	5	(	(	PUNCT
fueconorg-4397	304	6	2010	2010	NUM
fueconorg-4397	304	7	)	)	PUNCT
fueconorg-4397	304	8	.	.	PUNCT
fueconorg-4397	305	1	significant	significant	ADJ
fueconorg-4397	305	2	doubt	doubt	NOUN
fueconorg-4397	305	3	about	about	ADP
fueconorg-4397	305	4	the	the	DET
fueconorg-4397	305	5	going	go	VERB
fueconorg-4397	305	6	concern	concern	NOUN
fueconorg-4397	305	7	assumption	assumption	NOUN
fueconorg-4397	305	8	in	in	ADP
fueconorg-4397	305	9	audit	audit	NOUN
fueconorg-4397	305	10	.	.	PUNCT
fueconorg-4397	306	1	annales	annale	NOUN
fueconorg-4397	306	2	universitatis	universitatis	PROPN
fueconorg-4397	306	3	apulensis	apulensis	NOUN
fueconorg-4397	306	4	series	series	NOUN
fueconorg-4397	306	5	oeconomica	oeconomica	PROPN
fueconorg-4397	306	6	,	,	PUNCT
fueconorg-4397	306	7	12	12	NUM
fueconorg-4397	306	8	(	(	PUNCT
fueconorg-4397	306	9	1	1	NUM
fueconorg-4397	306	10	)	)	PUNCT
fueconorg-4397	306	11	,	,	PUNCT
fueconorg-4397	306	12	291	291	NUM
fueconorg-4397	306	13	-	-	SYM
fueconorg-4397	306	14	299	299	NUM
fueconorg-4397	306	15	.	.	PUNCT
fueconorg-4397	307	1	wilmarth	wilmarth	NOUN
fueconorg-4397	307	2	,	,	PUNCT
fueconorg-4397	307	3	а	а	PROPN
fueconorg-4397	307	4	.	.	PUNCT
fueconorg-4397	308	1	е	е	X
fueconorg-4397	308	2	.	.	PUNCT
fueconorg-4397	308	3	(	(	PUNCT
fueconorg-4397	308	4	2009	2009	NUM
fueconorg-4397	308	5	)	)	PUNCT
fueconorg-4397	308	6	.	.	PUNCT
fueconorg-4397	309	1	the	the	DET
fueconorg-4397	309	2	dark	dark	ADJ
fueconorg-4397	309	3	side	side	NOUN
fueconorg-4397	309	4	of	of	ADP
fueconorg-4397	309	5	universal	universal	ADJ
fueconorg-4397	309	6	banking	banking	NOUN
fueconorg-4397	309	7	:	:	PUNCT
fueconorg-4397	309	8	financial	financial	ADJ
fueconorg-4397	309	9	conglomerates	conglomerate	NOUN
fueconorg-4397	309	10	and	and	CCONJ
fueconorg-4397	309	11	the	the	DET
fueconorg-4397	309	12	origins	origin	NOUN
fueconorg-4397	309	13	of	of	ADP
fueconorg-4397	309	14	the	the	DET
fueconorg-4397	309	15	subprime	subprime	ADJ
fueconorg-4397	309	16	financial	financial	ADJ
fueconorg-4397	309	17	crisis	crisis	NOUN
fueconorg-4397	309	18	.	.	PUNCT
fueconorg-4397	310	1	connecticut	connecticut	PROPN
fueconorg-4397	310	2	law	law	PROPN
fueconorg-4397	310	3	review	review	PROPN
fueconorg-4397	310	4	,	,	PUNCT
fueconorg-4397	310	5	41	41	NUM
fueconorg-4397	310	6	(	(	PUNCT
fueconorg-4397	310	7	4	4	NUM
fueconorg-4397	310	8	)	)	PUNCT
fueconorg-4397	310	9	,	,	PUNCT
fueconorg-4397	310	10	963	963	NUM
fueconorg-4397	310	11	-	-	SYM
fueconorg-4397	310	12	1050	1050	NUM
fueconorg-4397	310	13	.	.	PUNCT
fueconorg-4397	311	1	uloga	uloga	NOUN
fueconorg-4397	311	2	revizije	revizije	NOUN
fueconorg-4397	311	3	i	i	PRON
fueconorg-4397	311	4	rejting	rejte	VERB
fueconorg-4397	311	5	agencija	agencija	NOUN
fueconorg-4397	311	6	u	u	PROPN
fueconorg-4397	311	7	oceni	oceni	PROPN
fueconorg-4397	311	8	boniteta	boniteta	PROPN
fueconorg-4397	311	9	kompanija	kompanija	NOUN
fueconorg-4397	311	10	uz	uz	PROPN
fueconorg-4397	311	11	poseban	poseban	PROPN
fueconorg-4397	311	12	osvrt	osvrt	PROPN
fueconorg-4397	311	13	na	na	PROPN
fueconorg-4397	311	14	banke	banke	PROPN
fueconorg-4397	311	15	revizija	revizija	NOUN
fueconorg-4397	311	16	i	i	PRON
fueconorg-4397	311	17	rejting	rejte	VERB
fueconorg-4397	311	18	agencije	agencije	NOUN
fueconorg-4397	311	19	imaju	imaju	PROPN
fueconorg-4397	311	20	značajnu	značajnu	PROPN
fueconorg-4397	311	21	odgovornost	odgovornost	NOUN
fueconorg-4397	311	22	pri	pri	PROPN
fueconorg-4397	311	23	oceni	oceni	PROPN
fueconorg-4397	311	24	boniteta	boniteta	PROPN
fueconorg-4397	311	25	kompanija	kompanija	NOUN
fueconorg-4397	311	26	i	i	PRON
fueconorg-4397	311	27	davanju	davanju	PROPN
fueconorg-4397	311	28	mišljenja	mišljenja	PROPN
fueconorg-4397	311	29	po	po	PROPN
fueconorg-4397	311	30	pitanju	pitanju	PROPN
fueconorg-4397	311	31	sposobnosti	sposobnosti	PROPN
fueconorg-4397	311	32	klijenta	klijenta	PROPN
fueconorg-4397	311	33	da	da	PROPN
fueconorg-4397	311	34	nastavi	nastavi	PROPN
fueconorg-4397	311	35	svoje	svoje	PROPN
fueconorg-4397	311	36	poslovanje	poslovanje	PROPN
fueconorg-4397	311	37	u	u	PROPN
fueconorg-4397	311	38	budućem	budućem	PROPN
fueconorg-4397	311	39	periodu	periodu	NOUN
fueconorg-4397	311	40	,	,	PUNCT
fueconorg-4397	311	41	najčešće	najčešće	NOUN
fueconorg-4397	311	42	narednoj	narednoj	PROPN
fueconorg-4397	311	43	poslovnoj	poslovnoj	PROPN
fueconorg-4397	311	44	godini	godini	PROPN
fueconorg-4397	311	45	.	.	PUNCT
fueconorg-4397	312	1	odgovornost	odgovornost	PROPN
fueconorg-4397	312	2	je	je	PROPN
fueconorg-4397	312	3	utoliko	utoliko	PROPN
fueconorg-4397	312	4	veća	veća	PROPN
fueconorg-4397	312	5	kada	kada	PROPN
fueconorg-4397	312	6	su	su	PROPN
fueconorg-4397	312	7	u	u	PROPN
fueconorg-4397	312	8	pitanju	pitanju	PROPN
fueconorg-4397	312	9	banke	banke	PROPN
fueconorg-4397	312	10	i	i	PRON
fueconorg-4397	312	11	njihov	njihov	PROPN
fueconorg-4397	312	12	bonitet	bonitet	PROPN
fueconorg-4397	312	13	.	.	PUNCT
fueconorg-4397	313	1	finansijska	finansijska	PROPN
fueconorg-4397	313	2	kriza	kriza	PROPN
fueconorg-4397	313	3	iz	iz	PROPN
fueconorg-4397	313	4	2007	2007	NUM
fueconorg-4397	313	5	.	.	PUNCT
fueconorg-4397	314	1	godine	godine	NOUN
fueconorg-4397	315	1	i	i	PROPN
fueconorg-4397	315	2	bankrotstvo	bankrotstvo	PROPN
fueconorg-4397	315	3	brojnih	brojnih	NOUN
fueconorg-4397	315	4	banaka	banaka	SCONJ
fueconorg-4397	315	5	i	i	PRON
fueconorg-4397	315	6	drugih	drugih	PROPN
fueconorg-4397	315	7	finansijskih	finansijskih	PROPN
fueconorg-4397	315	8	institucija	institucija	PROPN
fueconorg-4397	315	9	nametnula	nametnula	PROPN
fueconorg-4397	315	10	je	je	PROPN
fueconorg-4397	315	11	potrebu	potrebu	PROPN
fueconorg-4397	315	12	traženja	traženja	VERB
fueconorg-4397	315	13	odgovornosti	odgovornosti	X
fueconorg-4397	315	14	za	za	PROPN
fueconorg-4397	315	15	“	"	PUNCT
fueconorg-4397	315	16	zakasnelu	zakasnelu	PROPN
fueconorg-4397	315	17	”	"	PUNCT
fueconorg-4397	315	18	reakciju	reakciju	PROPN
fueconorg-4397	315	19	regulatornih	regulatornih	PROPN
fueconorg-4397	315	20	organa	organa	PROPN
fueconorg-4397	316	1	i	i	PRON
fueconorg-4397	316	2	značajne	značajne	VERB
fueconorg-4397	316	3	fiskalne	fiskalne	PROPN
fueconorg-4397	316	4	posledice	posledice	PROPN
fueconorg-4397	316	5	krize	krize	NOUN
fueconorg-4397	316	6	.	.	PUNCT
fueconorg-4397	317	1	rad	rad	INTJ
fueconorg-4397	317	2	i	i	PRON
fueconorg-4397	317	3	m	m	VERB
fueconorg-4397	317	4	a	a	PROPN
fueconorg-4397	317	5	za	za	PROPN
fueconorg-4397	317	6	cilj	cilj	PROPN
fueconorg-4397	317	7	da	da	PROPN
fueconorg-4397	317	8	oceni	oceni	PROPN
fueconorg-4397	317	9	efikasnost	efikasnost	VERB
fueconorg-4397	317	10	rada	rada	PROPN
fueconorg-4397	317	11	rejting	rejte	VERB
fueconorg-4397	317	12	agencija	agencija	NOUN
fueconorg-4397	317	13	i	i	PRON
fueconorg-4397	317	14	eksterne	eksterne	VERB
fueconorg-4397	317	15	revizije	revizije	VERB
fueconorg-4397	317	16	u	u	PROPN
fueconorg-4397	317	17	oceni	oceni	PROPN
fueconorg-4397	317	18	boniteta	boniteta	PROPN
fueconorg-4397	317	19	kompanija	kompanija	NOUN
fueconorg-4397	317	20	i	i	PRON
fueconorg-4397	317	21	banaka	banaka	PROPN
fueconorg-4397	317	22	,	,	PUNCT
fueconorg-4397	317	23	ne	ne	PROPN
fueconorg-4397	317	24	u	u	PROPN
fueconorg-4397	317	25	cilju	cilju	PROPN
fueconorg-4397	317	26	pronalaženja	pronalaženja	PROPN
fueconorg-4397	317	27	njihove	njihove	ADJ
fueconorg-4397	317	28	pojedinačne	pojedinačne	PROPN
fueconorg-4397	317	29	odgovornosti	odgovornosti	NOUN
fueconorg-4397	317	30	,	,	PUNCT
fueconorg-4397	317	31	već	već	PROPN
fueconorg-4397	317	32	sagledavanja	sagledavanja	PROPN
fueconorg-4397	317	33	moguće	moguće	PROPN
fueconorg-4397	317	34	koordinirane	koordinirane	VERB
fueconorg-4397	318	1	i	i	PRON
fueconorg-4397	318	2	zajedničke	zajedničke	PROPN
fueconorg-4397	318	3	akcije	akcije	PROPN
fueconorg-4397	318	4	u	u	PROPN
fueconorg-4397	318	5	sprečavanju	sprečavanju	PROPN
fueconorg-4397	318	6	budućih	budućih	PROPN
fueconorg-4397	318	7	kriznih	kriznih	PROPN
fueconorg-4397	318	8	događaja	događaja	PROPN
fueconorg-4397	318	9	.	.	PUNCT
fueconorg-4397	319	1	kljuĉne	kljuĉne	PROPN
fueconorg-4397	319	2	reĉi	reĉi	PROPN
fueconorg-4397	319	3	:	:	PUNCT
fueconorg-4397	319	4	rejting	rejte	VERB
fueconorg-4397	319	5	agencije	agencije	NOUN
fueconorg-4397	319	6	,	,	PUNCT
fueconorg-4397	319	7	eksterna	eksterna	NOUN
fueconorg-4397	319	8	revizija	revizija	NOUN
fueconorg-4397	319	9	,	,	PUNCT
fueconorg-4397	319	10	bonitet	bonitet	NOUN
fueconorg-4397	319	11	,	,	PUNCT
fueconorg-4397	319	12	finansijska	finansijska	PROPN
fueconorg-4397	319	13	kriza	kriza	PROPN