id	sid	tid	token	lemma	pos
fueconorg-839	1	1	facta	facta	PROPN
fueconorg-839	1	2	universitatis	universitatis	PROPN
fueconorg-839	1	3	series	series	NOUN
fueconorg-839	1	4	:	:	PUNCT
fueconorg-839	1	5	economics	economic	NOUN
fueconorg-839	1	6	and	and	CCONJ
fueconorg-839	1	7	organization	organization	NOUN
fueconorg-839	1	8	vol	vol	NOUN
fueconorg-839	1	9	.	.	PROPN
fueconorg-839	2	1	12	12	NUM
fueconorg-839	2	2	,	,	PUNCT
fueconorg-839	2	3	no	no	DET
fueconorg-839	2	4	4	4	NUM
fueconorg-839	2	5	,	,	PUNCT
fueconorg-839	2	6	2015	2015	NUM
fueconorg-839	2	7	,	,	PUNCT
fueconorg-839	2	8	pp	pp	ADV
fueconorg-839	2	9	.	.	PUNCT
fueconorg-839	3	1	347	347	NUM
fueconorg-839	3	2	356	356	NUM
fueconorg-839	3	3	1	1	NUM
fueconorg-839	3	4	earnings	earning	NOUN
fueconorg-839	3	5	management	management	NOUN
fueconorg-839	3	6	and	and	CCONJ
fueconorg-839	3	7	its	its	PRON
fueconorg-839	3	8	relations	relation	NOUN
fueconorg-839	3	9	with	with	ADP
fueconorg-839	3	10	corporate	corporate	ADJ
fueconorg-839	3	11	social	social	ADJ
fueconorg-839	3	12	responsibility	responsibility	NOUN
fueconorg-839	3	13			AUX
fueconorg-839	3	14	udc	udc	NOUN
fueconorg-839	3	15	005.35	005.35	NUM
fueconorg-839	3	16	yousf	yousf	NOUN
fueconorg-839	3	17	almahrog	almahrog	NOUN
fueconorg-839	3	18	1	1	NUM
fueconorg-839	3	19	,	,	PUNCT
fueconorg-839	3	20	awidat	awidat	NOUN
fueconorg-839	3	21	marai	marai	ADJ
fueconorg-839	3	22	1	1	NUM
fueconorg-839	3	23	,	,	PUNCT
fueconorg-839	3	24	goranka	goranka	NOUN
fueconorg-839	3	25	knežević	knežević	VERB
fueconorg-839	3	26	2	2	NUM
fueconorg-839	3	27	1	1	NUM
fueconorg-839	3	28	al	al	PROPN
fueconorg-839	3	29	-	-	PUNCT
fueconorg-839	3	30	gabel	gabel	PROPN
fueconorg-839	3	31	el	el	PROPN
fueconorg-839	3	32	-	-	PROPN
fueconorg-839	3	33	gharbi	gharbi	PROPN
fueconorg-839	3	34	university	university	NOUN
fueconorg-839	3	35	,	,	PUNCT
fueconorg-839	3	36	faculty	faculty	NOUN
fueconorg-839	3	37	of	of	ADP
fueconorg-839	3	38	accounting	accounting	NOUN
fueconorg-839	3	39	,	,	PUNCT
fueconorg-839	3	40	libya	libya	PROPN
fueconorg-839	3	41	2	2	NUM
fueconorg-839	3	42	singidunum	singidunum	PROPN
fueconorg-839	3	43	university	university	NOUN
fueconorg-839	3	44	,	,	PUNCT
fueconorg-839	3	45	faculty	faculty	NOUN
fueconorg-839	3	46	of	of	ADP
fueconorg-839	3	47	business	business	NOUN
fueconorg-839	3	48	in	in	ADP
fueconorg-839	3	49	belgrade	belgrade	PROPN
fueconorg-839	3	50	,	,	PUNCT
fueconorg-839	3	51	serbia	serbia	PROPN
fueconorg-839	3	52	abstract	abstract	ADJ
fueconorg-839	3	53	.	.	PUNCT
fueconorg-839	4	1	the	the	DET
fueconorg-839	4	2	ethics	ethic	NOUN
fueconorg-839	4	3	of	of	ADP
fueconorg-839	4	4	financial	financial	ADJ
fueconorg-839	4	5	reporting	reporting	NOUN
fueconorg-839	4	6	assumes	assume	VERB
fueconorg-839	4	7	a	a	DET
fueconorg-839	4	8	center	center	ADJ
fueconorg-839	4	9	stage	stage	NOUN
fueconorg-839	4	10	in	in	ADP
fueconorg-839	4	11	the	the	DET
fueconorg-839	4	12	corporate	corporate	ADJ
fueconorg-839	4	13	world	world	NOUN
fueconorg-839	4	14	in	in	ADP
fueconorg-839	4	15	the	the	DET
fueconorg-839	4	16	background	background	NOUN
fueconorg-839	4	17	of	of	ADP
fueconorg-839	4	18	an	an	DET
fueconorg-839	4	19	emerging	emerge	VERB
fueconorg-839	4	20	understanding	understanding	NOUN
fueconorg-839	4	21	of	of	ADP
fueconorg-839	4	22	corporate	corporate	ADJ
fueconorg-839	4	23	social	social	ADJ
fueconorg-839	4	24	responsibility	responsibility	NOUN
fueconorg-839	4	25	(	(	PUNCT
fueconorg-839	4	26	csr	csr	NOUN
fueconorg-839	4	27	)	)	PUNCT
fueconorg-839	4	28	.	.	PUNCT
fueconorg-839	5	1	we	we	PRON
fueconorg-839	5	2	review	review	VERB
fueconorg-839	5	3	the	the	DET
fueconorg-839	5	4	literature	literature	NOUN
fueconorg-839	5	5	on	on	ADP
fueconorg-839	5	6	the	the	DET
fueconorg-839	5	7	link	link	NOUN
fueconorg-839	5	8	between	between	ADP
fueconorg-839	5	9	earnings	earning	NOUN
fueconorg-839	5	10	management	management	NOUN
fueconorg-839	5	11	(	(	PUNCT
fueconorg-839	5	12	em	em	NOUN
fueconorg-839	5	13	)	)	PUNCT
fueconorg-839	5	14	and	and	CCONJ
fueconorg-839	5	15	csr	csr	NOUN
fueconorg-839	5	16	and	and	CCONJ
fueconorg-839	5	17	reveal	reveal	VERB
fueconorg-839	5	18	that	that	SCONJ
fueconorg-839	5	19	there	there	PRON
fueconorg-839	5	20	are	be	VERB
fueconorg-839	5	21	two	two	NUM
fueconorg-839	5	22	contradictory	contradictory	ADJ
fueconorg-839	5	23	perspectives	perspective	NOUN
fueconorg-839	5	24	.	.	PUNCT
fueconorg-839	6	1	one	one	NUM
fueconorg-839	6	2	perspective	perspective	NOUN
fueconorg-839	6	3	assumes	assume	VERB
fueconorg-839	6	4	that	that	SCONJ
fueconorg-839	6	5	em	em	PRON
fueconorg-839	6	6	is	be	AUX
fueconorg-839	6	7	negatively	negatively	ADV
fueconorg-839	6	8	associated	associate	VERB
fueconorg-839	6	9	to	to	ADP
fueconorg-839	6	10	csr	csr	PROPN
fueconorg-839	6	11	,	,	PUNCT
fueconorg-839	6	12	while	while	SCONJ
fueconorg-839	6	13	the	the	DET
fueconorg-839	6	14	other	other	ADJ
fueconorg-839	6	15	argues	argue	VERB
fueconorg-839	6	16	that	that	SCONJ
fueconorg-839	6	17	em	em	PRON
fueconorg-839	6	18	and	and	CCONJ
fueconorg-839	6	19	csr	csr	NOUN
fueconorg-839	6	20	are	be	AUX
fueconorg-839	6	21	positively	positively	ADV
fueconorg-839	6	22	related	relate	VERB
fueconorg-839	6	23	.	.	PUNCT
fueconorg-839	7	1	these	these	DET
fueconorg-839	7	2	perspectives	perspective	NOUN
fueconorg-839	7	3	are	be	AUX
fueconorg-839	7	4	based	base	VERB
fueconorg-839	7	5	on	on	ADP
fueconorg-839	7	6	the	the	DET
fueconorg-839	7	7	competitive	competitive	ADJ
fueconorg-839	7	8	existence	existence	NOUN
fueconorg-839	7	9	theories	theory	NOUN
fueconorg-839	7	10	such	such	ADJ
fueconorg-839	7	11	as	as	ADP
fueconorg-839	7	12	agency	agency	NOUN
fueconorg-839	7	13	,	,	PUNCT
fueconorg-839	7	14	singling	single	VERB
fueconorg-839	7	15	,	,	PUNCT
fueconorg-839	7	16	stakeholder	stakeholder	NOUN
fueconorg-839	7	17	,	,	PUNCT
fueconorg-839	7	18	legitimacy	legitimacy	NOUN
fueconorg-839	7	19	theories	theory	NOUN
fueconorg-839	7	20	.	.	PUNCT
fueconorg-839	8	1	while	while	SCONJ
fueconorg-839	8	2	,	,	PUNCT
fueconorg-839	8	3	the	the	DET
fueconorg-839	8	4	negative	negative	ADJ
fueconorg-839	8	5	relationship	relationship	NOUN
fueconorg-839	8	6	between	between	ADP
fueconorg-839	8	7	em	em	PRON
fueconorg-839	8	8	and	and	CCONJ
fueconorg-839	8	9	csr	csr	PROPN
fueconorg-839	8	10	perspective	perspective	NOUN
fueconorg-839	8	11	is	be	AUX
fueconorg-839	8	12	in	in	ADP
fueconorg-839	8	13	line	line	NOUN
fueconorg-839	8	14	with	with	ADP
fueconorg-839	8	15	the	the	DET
fueconorg-839	8	16	legitimacy	legitimacy	NOUN
fueconorg-839	8	17	,	,	PUNCT
fueconorg-839	8	18	agency	agency	NOUN
fueconorg-839	8	19	and	and	CCONJ
fueconorg-839	8	20	singling	single	VERB
fueconorg-839	8	21	theories	theory	NOUN
fueconorg-839	8	22	,	,	PUNCT
fueconorg-839	8	23	the	the	DET
fueconorg-839	8	24	positive	positive	ADJ
fueconorg-839	8	25	relationship	relationship	NOUN
fueconorg-839	8	26	is	be	AUX
fueconorg-839	8	27	in	in	ADP
fueconorg-839	8	28	accordance	accordance	NOUN
fueconorg-839	8	29	with	with	ADP
fueconorg-839	8	30	stakeholder	stakeholder	NOUN
fueconorg-839	8	31	theory	theory	NOUN
fueconorg-839	8	32	.	.	PUNCT
fueconorg-839	9	1	key	key	ADJ
fueconorg-839	9	2	words	word	NOUN
fueconorg-839	9	3	:	:	PUNCT
fueconorg-839	9	4	earnings	earning	NOUN
fueconorg-839	9	5	management	management	NOUN
fueconorg-839	9	6	,	,	PUNCT
fueconorg-839	9	7	corporate	corporate	ADJ
fueconorg-839	9	8	social	social	ADJ
fueconorg-839	9	9	responsibility	responsibility	NOUN
fueconorg-839	9	10	,	,	PUNCT
fueconorg-839	9	11	stakeholder	stakeholder	NOUN
fueconorg-839	9	12	theory	theory	NOUN
fueconorg-839	9	13	,	,	PUNCT
fueconorg-839	9	14	legitimacy	legitimacy	NOUN
fueconorg-839	9	15	theory	theory	NOUN
fueconorg-839	9	16	,	,	PUNCT
fueconorg-839	9	17	agency	agency	NOUN
fueconorg-839	9	18	theory	theory	NOUN
fueconorg-839	9	19	introduction	introduction	NOUN
fueconorg-839	9	20	accounting	accounting	NOUN
fueconorg-839	9	21	earnings	earning	NOUN
fueconorg-839	9	22	are	be	AUX
fueconorg-839	9	23	one	one	NUM
fueconorg-839	9	24	of	of	ADP
fueconorg-839	9	25	the	the	DET
fueconorg-839	9	26	most	most	ADV
fueconorg-839	9	27	commonly	commonly	ADV
fueconorg-839	9	28	used	use	VERB
fueconorg-839	9	29	measures	measure	NOUN
fueconorg-839	9	30	of	of	ADP
fueconorg-839	9	31	firm	firm	ADJ
fueconorg-839	9	32	performance	performance	NOUN
fueconorg-839	9	33	.	.	PUNCT
fueconorg-839	10	1	given	give	VERB
fueconorg-839	10	2	that	that	SCONJ
fueconorg-839	10	3	the	the	DET
fueconorg-839	10	4	flexibility	flexibility	NOUN
fueconorg-839	10	5	of	of	ADP
fueconorg-839	10	6	accounting	accounting	NOUN
fueconorg-839	10	7	standards	standard	NOUN
fueconorg-839	10	8	provides	provide	VERB
fueconorg-839	10	9	the	the	DET
fueconorg-839	10	10	executive	executive	ADJ
fueconorg-839	10	11	managers	manager	NOUN
fueconorg-839	10	12	of	of	ADP
fueconorg-839	10	13	a	a	DET
fueconorg-839	10	14	firm	firm	NOUN
fueconorg-839	10	15	with	with	ADP
fueconorg-839	10	16	considerable	considerable	ADJ
fueconorg-839	10	17	opportunities	opportunity	NOUN
fueconorg-839	10	18	for	for	ADP
fueconorg-839	10	19	practicing	practice	VERB
fueconorg-839	10	20	discretion	discretion	NOUN
fueconorg-839	10	21	over	over	ADP
fueconorg-839	10	22	reported	report	VERB
fueconorg-839	10	23	earnings	earning	NOUN
fueconorg-839	10	24	,	,	PUNCT
fueconorg-839	10	25	it	it	PRON
fueconorg-839	10	26	is	be	AUX
fueconorg-839	10	27	not	not	PART
fueconorg-839	10	28	surprising	surprising	ADJ
fueconorg-839	10	29	that	that	SCONJ
fueconorg-839	10	30	executives	executive	NOUN
fueconorg-839	10	31	manipulate	manipulate	VERB
fueconorg-839	10	32	earnings	earning	NOUN
fueconorg-839	10	33	when	when	SCONJ
fueconorg-839	10	34	the	the	DET
fueconorg-839	10	35	interests	interest	NOUN
fueconorg-839	10	36	between	between	ADP
fueconorg-839	10	37	them	they	PRON
fueconorg-839	10	38	and	and	CCONJ
fueconorg-839	10	39	stakeholders	stakeholder	NOUN
fueconorg-839	10	40	are	be	AUX
fueconorg-839	10	41	conflicted	conflict	VERB
fueconorg-839	10	42	.	.	PUNCT
fueconorg-839	11	1	this	this	DET
fueconorg-839	11	2	opportunistic	opportunistic	ADJ
fueconorg-839	11	3	behavior	behavior	NOUN
fueconorg-839	11	4	is	be	AUX
fueconorg-839	11	5	known	know	VERB
fueconorg-839	11	6	in	in	ADP
fueconorg-839	11	7	the	the	DET
fueconorg-839	11	8	literature	literature	NOUN
fueconorg-839	11	9	as	as	ADP
fueconorg-839	11	10	earnings	earning	NOUN
fueconorg-839	11	11	management	management	NOUN
fueconorg-839	11	12	(	(	PUNCT
fueconorg-839	11	13	em	em	PRON
fueconorg-839	11	14	)	)	PUNCT
fueconorg-839	11	15	.	.	PUNCT
fueconorg-839	12	1	it	it	PRON
fueconorg-839	12	2	has	have	AUX
fueconorg-839	12	3	been	be	AUX
fueconorg-839	12	4	acknowledged	acknowledge	VERB
fueconorg-839	12	5	that	that	SCONJ
fueconorg-839	12	6	the	the	DET
fueconorg-839	12	7	practice	practice	NOUN
fueconorg-839	12	8	of	of	ADP
fueconorg-839	12	9	em	em	PRON
fueconorg-839	12	10	may	may	AUX
fueconorg-839	12	11	reduce	reduce	VERB
fueconorg-839	12	12	the	the	DET
fueconorg-839	12	13	financial	financial	ADJ
fueconorg-839	12	14	reports‟	reports‟	ADJ
fueconorg-839	12	15	reliability	reliability	NOUN
fueconorg-839	12	16	and	and	CCONJ
fueconorg-839	12	17	quality	quality	NOUN
fueconorg-839	12	18	,	,	PUNCT
fueconorg-839	12	19	their	their	PRON
fueconorg-839	12	20	usefulness	usefulness	NOUN
fueconorg-839	12	21	for	for	ADP
fueconorg-839	12	22	investment	investment	NOUN
fueconorg-839	12	23	decisions	decision	NOUN
fueconorg-839	12	24	and	and	CCONJ
fueconorg-839	12	25	the	the	DET
fueconorg-839	12	26	shareholders‟	shareholders‟	NOUN
fueconorg-839	12	27	confidence	confidence	NOUN
fueconorg-839	12	28	in	in	ADP
fueconorg-839	12	29	financial	financial	ADJ
fueconorg-839	12	30	statements	statement	NOUN
fueconorg-839	12	31	.	.	PUNCT
fueconorg-839	13	1	in	in	ADP
fueconorg-839	13	2	addition	addition	NOUN
fueconorg-839	13	3	,	,	PUNCT
fueconorg-839	13	4	em	em	PRON
fueconorg-839	13	5	has	have	VERB
fueconorg-839	13	6	a	a	DET
fueconorg-839	13	7	negative	negative	ADJ
fueconorg-839	13	8	impact	impact	NOUN
fueconorg-839	13	9	on	on	ADP
fueconorg-839	13	10	a	a	DET
fueconorg-839	13	11	firm	firm	NOUN
fueconorg-839	13	12	such	such	ADJ
fueconorg-839	13	13	as	as	ADP
fueconorg-839	13	14	,	,	PUNCT
fueconorg-839	13	15	losing	lose	VERB
fueconorg-839	13	16	stakeholders‟	stakeholders‟	NOUN
fueconorg-839	13	17	support	support	NOUN
fueconorg-839	13	18	,	,	PUNCT
fueconorg-839	13	19	legal	legal	ADJ
fueconorg-839	13	20	actions	action	NOUN
fueconorg-839	13	21	could	could	AUX
fueconorg-839	13	22	be	be	AUX
fueconorg-839	13	23	taken	take	VERB
fueconorg-839	13	24	by	by	ADP
fueconorg-839	13	25	regulators	regulator	NOUN
fueconorg-839	13	26	against	against	ADP
fueconorg-839	13	27	the	the	DET
fueconorg-839	13	28	firm	firm	NOUN
fueconorg-839	13	29	,	,	PUNCT
fueconorg-839	13	30	the	the	DET
fueconorg-839	13	31	firm‟s	firm‟s	NOUN
fueconorg-839	13	32	products	product	NOUN
fueconorg-839	13	33	and	and	CCONJ
fueconorg-839	13	34	services	service	NOUN
fueconorg-839	13	35	may	may	AUX
fueconorg-839	13	36	be	be	AUX
fueconorg-839	13	37	boycotted	boycott	VERB
fueconorg-839	13	38	,	,	PUNCT
fueconorg-839	13	39	it	it	PRON
fueconorg-839	13	40	is	be	AUX
fueconorg-839	13	41	likely	likely	ADJ
fueconorg-839	13	42	to	to	PART
fueconorg-839	13	43	be	be	AUX
fueconorg-839	13	44	deemed	deem	VERB
fueconorg-839	13	45	as	as	ADP
fueconorg-839	13	46	illegitimate	illegitimate	ADJ
fueconorg-839	13	47	by	by	ADP
fueconorg-839	13	48	the	the	DET
fueconorg-839	13	49	local	local	ADJ
fueconorg-839	13	50	community	community	NOUN
fueconorg-839	13	51	and	and	CCONJ
fueconorg-839	13	52	it	it	PRON
fueconorg-839	13	53	could	could	AUX
fueconorg-839	13	54	be	be	AUX
fueconorg-839	13	55	exposed	expose	VERB
fueconorg-839	13	56	by	by	ADP
fueconorg-839	13	57	the	the	DET
fueconorg-839	13	58	media	medium	NOUN
fueconorg-839	13	59	.	.	PUNCT
fueconorg-839	14	1	received	receive	VERB
fueconorg-839	14	2	march	march	PROPN
fueconorg-839	14	3	13	13	NUM
fueconorg-839	14	4	,	,	PUNCT
fueconorg-839	14	5	2015	2015	NUM
fueconorg-839	14	6	/	/	SYM
fueconorg-839	14	7	accepted	accept	VERB
fueconorg-839	14	8	december	december	PROPN
fueconorg-839	14	9	29	29	NUM
fueconorg-839	14	10	,	,	PUNCT
fueconorg-839	14	11	2015	2015	NUM
fueconorg-839	14	12	corresponding	correspond	VERB
fueconorg-839	14	13	author	author	NOUN
fueconorg-839	14	14	:	:	PUNCT
fueconorg-839	14	15	goranka	goranka	PROPN
fueconorg-839	14	16	knežević	knežević	VERB
fueconorg-839	14	17	singidunum	singidunum	PROPN
fueconorg-839	14	18	university	university	PROPN
fueconorg-839	14	19	,	,	PUNCT
fueconorg-839	14	20	danijelova	danijelova	NOUN
fueconorg-839	14	21	32	32	NUM
fueconorg-839	14	22	,	,	PUNCT
fueconorg-839	14	23	belgrade	belgrade	PROPN
fueconorg-839	14	24	,	,	PUNCT
fueconorg-839	14	25	сербиа	сербиа	ADJ
fueconorg-839	14	26	e	e	NOUN
fueconorg-839	14	27	-	-	NOUN
fueconorg-839	14	28	mail	mail	NOUN
fueconorg-839	14	29	:	:	PUNCT
fueconorg-839	14	30	gknezevic@singidunum.ac.rs	gknezevic@singidunum.ac.rs	PROPN
fueconorg-839	14	31	348	348	NUM
fueconorg-839	14	32	y.	y.	NOUN
fueconorg-839	14	33	almahrog	almahrog	PROPN
fueconorg-839	14	34	,	,	PUNCT
fueconorg-839	14	35	a.	a.	PROPN
fueconorg-839	14	36	marai1	marai1	PROPN
fueconorg-839	14	37	,	,	PUNCT
fueconorg-839	14	38	g.	g.	PROPN
fueconorg-839	14	39	knežević	knežević	VERB
fueconorg-839	14	40	ultimately	ultimately	ADV
fueconorg-839	14	41	,	,	PUNCT
fueconorg-839	14	42	these	these	DET
fueconorg-839	14	43	actions	action	NOUN
fueconorg-839	14	44	by	by	ADP
fueconorg-839	14	45	outsiders	outsider	NOUN
fueconorg-839	14	46	may	may	AUX
fueconorg-839	14	47	damage	damage	VERB
fueconorg-839	14	48	the	the	DET
fueconorg-839	14	49	firm‟s	firm‟s	NOUN
fueconorg-839	14	50	reputation	reputation	NOUN
fueconorg-839	14	51	,	,	PUNCT
fueconorg-839	14	52	and	and	CCONJ
fueconorg-839	14	53	could	could	AUX
fueconorg-839	14	54	result	result	VERB
fueconorg-839	14	55	in	in	ADP
fueconorg-839	14	56	the	the	DET
fueconorg-839	14	57	managers	manager	NOUN
fueconorg-839	14	58	losing	lose	VERB
fueconorg-839	14	59	their	their	PRON
fueconorg-839	14	60	jobs	job	NOUN
fueconorg-839	14	61	.	.	PUNCT
fueconorg-839	15	1	on	on	ADP
fueconorg-839	15	2	the	the	DET
fueconorg-839	15	3	other	other	ADJ
fueconorg-839	15	4	hand	hand	NOUN
fueconorg-839	15	5	,	,	PUNCT
fueconorg-839	15	6	in	in	ADP
fueconorg-839	15	7	the	the	DET
fueconorg-839	15	8	last	last	ADJ
fueconorg-839	15	9	few	few	ADJ
fueconorg-839	15	10	decades	decade	NOUN
fueconorg-839	15	11	,	,	PUNCT
fueconorg-839	15	12	the	the	DET
fueconorg-839	15	13	corporate	corporate	ADJ
fueconorg-839	15	14	world	world	NOUN
fueconorg-839	15	15	has	have	AUX
fueconorg-839	15	16	been	be	AUX
fueconorg-839	15	17	predisposed	predispose	VERB
fueconorg-839	15	18	by	by	ADP
fueconorg-839	15	19	the	the	DET
fueconorg-839	15	20	growing	grow	VERB
fueconorg-839	15	21	awareness	awareness	NOUN
fueconorg-839	15	22	on	on	ADP
fueconorg-839	15	23	corporate	corporate	ADJ
fueconorg-839	15	24	social	social	ADJ
fueconorg-839	15	25	responsibility	responsibility	NOUN
fueconorg-839	15	26	(	(	PUNCT
fueconorg-839	15	27	csr	csr	NOUN
fueconorg-839	15	28	)	)	PUNCT
fueconorg-839	15	29	and	and	CCONJ
fueconorg-839	15	30	become	become	VERB
fueconorg-839	15	31	more	more	ADV
fueconorg-839	15	32	conscientious	conscientious	ADJ
fueconorg-839	15	33	on	on	ADP
fueconorg-839	15	34	how	how	SCONJ
fueconorg-839	15	35	they	they	PRON
fueconorg-839	15	36	generate	generate	VERB
fueconorg-839	15	37	and	and	CCONJ
fueconorg-839	15	38	expend	expend	VERB
fueconorg-839	15	39	profits	profit	NOUN
fueconorg-839	15	40	.	.	PUNCT
fueconorg-839	16	1	currently	currently	ADV
fueconorg-839	16	2	,	,	PUNCT
fueconorg-839	16	3	firms	firm	NOUN
fueconorg-839	16	4	are	be	AUX
fueconorg-839	16	5	more	more	ADV
fueconorg-839	16	6	concerned	concerned	ADJ
fueconorg-839	16	7	about	about	ADP
fueconorg-839	16	8	their	their	PRON
fueconorg-839	16	9	ethical	ethical	ADJ
fueconorg-839	16	10	and	and	CCONJ
fueconorg-839	16	11	moral	moral	ADJ
fueconorg-839	16	12	behavior	behavior	NOUN
fueconorg-839	16	13	,	,	PUNCT
fueconorg-839	16	14	and	and	CCONJ
fueconorg-839	16	15	their	their	PRON
fueconorg-839	16	16	relationship	relationship	NOUN
fueconorg-839	16	17	with	with	ADP
fueconorg-839	16	18	relevant	relevant	ADJ
fueconorg-839	16	19	societal	societal	ADJ
fueconorg-839	16	20	interest	interest	NOUN
fueconorg-839	16	21	groups	group	NOUN
fueconorg-839	16	22	.	.	PUNCT
fueconorg-839	17	1	it	it	PRON
fueconorg-839	17	2	has	have	AUX
fueconorg-839	17	3	been	be	AUX
fueconorg-839	17	4	accepted	accept	VERB
fueconorg-839	17	5	that	that	SCONJ
fueconorg-839	17	6	firms	firm	NOUN
fueconorg-839	17	7	can	can	AUX
fueconorg-839	17	8	gain	gain	VERB
fueconorg-839	17	9	multiple	multiple	ADJ
fueconorg-839	17	10	advantages	advantage	NOUN
fueconorg-839	17	11	through	through	ADP
fueconorg-839	17	12	building	build	VERB
fueconorg-839	17	13	a	a	DET
fueconorg-839	17	14	positive	positive	ADJ
fueconorg-839	17	15	image	image	NOUN
fueconorg-839	17	16	among	among	ADP
fueconorg-839	17	17	the	the	DET
fueconorg-839	17	18	stakeholders	stakeholder	NOUN
fueconorg-839	17	19	,	,	PUNCT
fueconorg-839	17	20	and	and	CCONJ
fueconorg-839	17	21	in	in	ADP
fueconorg-839	17	22	establishing	establish	VERB
fueconorg-839	17	23	social	social	ADJ
fueconorg-839	17	24	bonds	bond	NOUN
fueconorg-839	17	25	with	with	ADP
fueconorg-839	17	26	employees	employee	NOUN
fueconorg-839	17	27	and	and	CCONJ
fueconorg-839	17	28	the	the	DET
fueconorg-839	17	29	local	local	ADJ
fueconorg-839	17	30	community	community	NOUN
fueconorg-839	17	31	,	,	PUNCT
fueconorg-839	17	32	which	which	PRON
fueconorg-839	17	33	generates	generate	VERB
fueconorg-839	17	34	reputational	reputational	ADJ
fueconorg-839	17	35	gains	gain	NOUN
fueconorg-839	17	36	.	.	PUNCT
fueconorg-839	18	1	in	in	ADP
fueconorg-839	18	2	practice	practice	NOUN
fueconorg-839	18	3	,	,	PUNCT
fueconorg-839	18	4	those	those	DET
fueconorg-839	18	5	companies	company	NOUN
fueconorg-839	18	6	who	who	PRON
fueconorg-839	18	7	implement	implement	VERB
fueconorg-839	18	8	csr	csr	NOUN
fueconorg-839	18	9	activities	activity	NOUN
fueconorg-839	18	10	are	be	AUX
fueconorg-839	18	11	bound	bind	VERB
fueconorg-839	18	12	to	to	PART
fueconorg-839	18	13	provide	provide	VERB
fueconorg-839	18	14	transparent	transparent	ADJ
fueconorg-839	18	15	and	and	CCONJ
fueconorg-839	18	16	reliable	reliable	ADJ
fueconorg-839	18	17	financial	financial	ADJ
fueconorg-839	18	18	information	information	NOUN
fueconorg-839	18	19	.	.	PUNCT
fueconorg-839	19	1	some	some	DET
fueconorg-839	19	2	authors	author	NOUN
fueconorg-839	19	3	demonstrate	demonstrate	VERB
fueconorg-839	19	4	a	a	DET
fueconorg-839	19	5	commitment	commitment	NOUN
fueconorg-839	19	6	to	to	ADP
fueconorg-839	19	7	ethical	ethical	ADJ
fueconorg-839	19	8	and	and	CCONJ
fueconorg-839	19	9	accountable	accountable	ADJ
fueconorg-839	19	10	behavior	behavior	NOUN
fueconorg-839	19	11	.	.	PUNCT
fueconorg-839	20	1	however	however	ADV
fueconorg-839	20	2	,	,	PUNCT
fueconorg-839	20	3	there	there	PRON
fueconorg-839	20	4	is	be	VERB
fueconorg-839	20	5	an	an	DET
fueconorg-839	20	6	argument	argument	NOUN
fueconorg-839	20	7	that	that	SCONJ
fueconorg-839	20	8	csr	csr	NOUN
fueconorg-839	20	9	can	can	AUX
fueconorg-839	20	10	be	be	AUX
fueconorg-839	20	11	used	use	VERB
fueconorg-839	20	12	as	as	ADP
fueconorg-839	20	13	an	an	DET
fueconorg-839	20	14	entrenchment	entrenchment	ADJ
fueconorg-839	20	15	mechanism	mechanism	NOUN
fueconorg-839	20	16	to	to	PART
fueconorg-839	20	17	achieve	achieve	VERB
fueconorg-839	20	18	managers	manager	NOUN
fueconorg-839	20	19	„	„	PUNCT
fueconorg-839	20	20	self	self	NOUN
fueconorg-839	20	21	-	-	PUNCT
fueconorg-839	20	22	interest	interest	NOUN
fueconorg-839	20	23	objectives	objective	NOUN
fueconorg-839	20	24	by	by	ADP
fueconorg-839	20	25	distorting	distort	VERB
fueconorg-839	20	26	earnings	earning	NOUN
fueconorg-839	20	27	information	information	NOUN
fueconorg-839	20	28	.	.	PUNCT
fueconorg-839	21	1	hence	hence	ADV
fueconorg-839	21	2	,	,	PUNCT
fueconorg-839	21	3	the	the	DET
fueconorg-839	21	4	aim	aim	NOUN
fueconorg-839	21	5	of	of	ADP
fueconorg-839	21	6	this	this	DET
fueconorg-839	21	7	paper	paper	NOUN
fueconorg-839	21	8	is	be	AUX
fueconorg-839	21	9	to	to	PART
fueconorg-839	21	10	review	review	VERB
fueconorg-839	21	11	the	the	DET
fueconorg-839	21	12	literature	literature	NOUN
fueconorg-839	21	13	on	on	ADP
fueconorg-839	21	14	the	the	DET
fueconorg-839	21	15	link	link	NOUN
fueconorg-839	21	16	between	between	ADP
fueconorg-839	21	17	em	em	PRON
fueconorg-839	21	18	and	and	CCONJ
fueconorg-839	21	19	csr	csr	PROPN
fueconorg-839	21	20	.	.	PUNCT
fueconorg-839	22	1	the	the	DET
fueconorg-839	22	2	remainder	remainder	NOUN
fueconorg-839	22	3	of	of	ADP
fueconorg-839	22	4	this	this	DET
fueconorg-839	22	5	paper	paper	NOUN
fueconorg-839	22	6	is	be	AUX
fueconorg-839	22	7	organized	organize	VERB
fueconorg-839	22	8	as	as	SCONJ
fueconorg-839	22	9	follows	follow	VERB
fueconorg-839	22	10	.	.	PUNCT
fueconorg-839	23	1	section	section	NOUN
fueconorg-839	23	2	1	1	NUM
fueconorg-839	23	3	provides	provide	VERB
fueconorg-839	23	4	em	em	PRON
fueconorg-839	23	5	background	background	NOUN
fueconorg-839	23	6	.	.	PUNCT
fueconorg-839	24	1	section	section	NOUN
fueconorg-839	24	2	2	2	NUM
fueconorg-839	24	3	presents	present	VERB
fueconorg-839	24	4	background	background	NOUN
fueconorg-839	24	5	on	on	ADP
fueconorg-839	24	6	csr	csr	PROPN
fueconorg-839	24	7	.	.	PROPN
fueconorg-839	24	8	section	section	NOUN
fueconorg-839	24	9	3	3	NUM
fueconorg-839	24	10	reviews	review	VERB
fueconorg-839	24	11	the	the	DET
fueconorg-839	24	12	literature	literature	NOUN
fueconorg-839	24	13	and	and	CCONJ
fueconorg-839	24	14	relevant	relevant	ADJ
fueconorg-839	24	15	theoretical	theoretical	ADJ
fueconorg-839	24	16	perspectives	perspective	NOUN
fueconorg-839	24	17	on	on	ADP
fueconorg-839	24	18	csr	csr	X
fueconorg-839	24	19	and	and	CCONJ
fueconorg-839	24	20	em	em	PRON
fueconorg-839	24	21	.	.	PUNCT
fueconorg-839	25	1	in	in	ADP
fueconorg-839	25	2	the	the	DET
fueconorg-839	25	3	last	last	ADJ
fueconorg-839	25	4	section	section	NOUN
fueconorg-839	25	5	conclusion	conclusion	NOUN
fueconorg-839	25	6	is	be	AUX
fueconorg-839	25	7	presented	present	VERB
fueconorg-839	25	8	.	.	PUNCT
fueconorg-839	26	1	1	1	X
fueconorg-839	26	2	.	.	X
fueconorg-839	26	3	em	em	PRON
fueconorg-839	26	4	background	background	NOUN
fueconorg-839	26	5	accounting	accounting	NOUN
fueconorg-839	26	6	earnings	earning	NOUN
fueconorg-839	26	7	are	be	AUX
fueconorg-839	26	8	one	one	NUM
fueconorg-839	26	9	of	of	ADP
fueconorg-839	26	10	the	the	DET
fueconorg-839	26	11	most	most	ADV
fueconorg-839	26	12	significant	significant	ADJ
fueconorg-839	26	13	components	component	NOUN
fueconorg-839	26	14	in	in	ADP
fueconorg-839	26	15	the	the	DET
fueconorg-839	26	16	financial	financial	ADJ
fueconorg-839	26	17	reporting	reporting	NOUN
fueconorg-839	26	18	to	to	PART
fueconorg-839	26	19	provide	provide	VERB
fueconorg-839	26	20	information	information	NOUN
fueconorg-839	26	21	about	about	ADP
fueconorg-839	26	22	a	a	DET
fueconorg-839	26	23	company‟s	company‟s	ADJ
fueconorg-839	26	24	performance	performance	NOUN
fueconorg-839	26	25	to	to	ADP
fueconorg-839	26	26	various	various	ADJ
fueconorg-839	26	27	stakeholder	stakeholder	NOUN
fueconorg-839	26	28	groups	group	NOUN
fueconorg-839	26	29	who	who	PRON
fueconorg-839	26	30	are	be	AUX
fueconorg-839	26	31	interested	interested	ADJ
fueconorg-839	26	32	in	in	ADP
fueconorg-839	26	33	the	the	DET
fueconorg-839	26	34	company‟s	company‟s	NOUN
fueconorg-839	26	35	activates	activate	VERB
fueconorg-839	26	36	,	,	PUNCT
fueconorg-839	26	37	such	such	ADJ
fueconorg-839	26	38	as	as	ADP
fueconorg-839	26	39	investors	investor	NOUN
fueconorg-839	26	40	,	,	PUNCT
fueconorg-839	26	41	the	the	DET
fueconorg-839	26	42	government	government	NOUN
fueconorg-839	26	43	,	,	PUNCT
fueconorg-839	26	44	professional	professional	ADJ
fueconorg-839	26	45	institutions	institution	NOUN
fueconorg-839	26	46	,	,	PUNCT
fueconorg-839	26	47	lenders	lender	NOUN
fueconorg-839	26	48	and	and	CCONJ
fueconorg-839	26	49	employees	employee	NOUN
fueconorg-839	26	50	.	.	PUNCT
fueconorg-839	27	1	since	since	SCONJ
fueconorg-839	27	2	these	these	DET
fueconorg-839	27	3	various	various	ADJ
fueconorg-839	27	4	stakeholder	stakeholder	NOUN
fueconorg-839	27	5	groups	group	NOUN
fueconorg-839	27	6	would	would	AUX
fueconorg-839	27	7	not	not	PART
fueconorg-839	27	8	have	have	VERB
fueconorg-839	27	9	the	the	DET
fueconorg-839	27	10	authority	authority	NOUN
fueconorg-839	27	11	to	to	PART
fueconorg-839	27	12	access	access	VERB
fueconorg-839	27	13	this	this	DET
fueconorg-839	27	14	information	information	NOUN
fueconorg-839	27	15	compared	compare	VERB
fueconorg-839	27	16	to	to	ADP
fueconorg-839	27	17	firm‟s	firm‟s	VERB
fueconorg-839	27	18	insiders	insider	NOUN
fueconorg-839	27	19	,	,	PUNCT
fueconorg-839	27	20	financial	financial	ADJ
fueconorg-839	27	21	reporting	reporting	NOUN
fueconorg-839	27	22	is	be	AUX
fueconorg-839	27	23	considered	consider	VERB
fueconorg-839	27	24	as	as	ADP
fueconorg-839	27	25	the	the	DET
fueconorg-839	27	26	main	main	ADJ
fueconorg-839	27	27	resource	resource	NOUN
fueconorg-839	27	28	used	use	VERB
fueconorg-839	27	29	by	by	ADP
fueconorg-839	27	30	investors	investor	NOUN
fueconorg-839	27	31	to	to	PART
fueconorg-839	27	32	make	make	VERB
fueconorg-839	27	33	investment	investment	NOUN
fueconorg-839	27	34	decisions	decision	NOUN
fueconorg-839	27	35	.	.	PUNCT
fueconorg-839	28	1	the	the	DET
fueconorg-839	28	2	revelations	revelation	NOUN
fueconorg-839	28	3	of	of	ADP
fueconorg-839	28	4	massive	massive	ADJ
fueconorg-839	28	5	accounting	accounting	NOUN
fueconorg-839	28	6	scandals	scandal	NOUN
fueconorg-839	28	7	involving	involve	VERB
fueconorg-839	28	8	large	large	ADJ
fueconorg-839	28	9	corporations	corporation	NOUN
fueconorg-839	28	10	(	(	PUNCT
fueconorg-839	28	11	e.g.	e.g.	ADV
fueconorg-839	28	12	enron	enron	PROPN
fueconorg-839	28	13	,	,	PUNCT
fueconorg-839	28	14	worldcom	worldcom	PROPN
fueconorg-839	28	15	,	,	PUNCT
fueconorg-839	28	16	etc	etc	X
fueconorg-839	28	17	.	.	X
fueconorg-839	28	18	)	)	PUNCT
fueconorg-839	28	19	indicate	indicate	VERB
fueconorg-839	28	20	that	that	SCONJ
fueconorg-839	28	21	managers	manager	NOUN
fueconorg-839	28	22	have	have	VERB
fueconorg-839	28	23	incentives	incentive	NOUN
fueconorg-839	28	24	to	to	PART
fueconorg-839	28	25	use	use	VERB
fueconorg-839	28	26	their	their	PRON
fueconorg-839	28	27	discretion	discretion	NOUN
fueconorg-839	28	28	over	over	ADP
fueconorg-839	28	29	reported	report	VERB
fueconorg-839	28	30	earnings	earning	NOUN
fueconorg-839	28	31	either	either	CCONJ
fueconorg-839	28	32	to	to	PART
fueconorg-839	28	33	mislead	mislead	VERB
fueconorg-839	28	34	shareholders	shareholder	NOUN
fueconorg-839	28	35	about	about	ADP
fueconorg-839	28	36	the	the	DET
fueconorg-839	28	37	firm‟s	firm‟s	NOUN
fueconorg-839	28	38	underlying	underlie	VERB
fueconorg-839	28	39	financial	financial	ADJ
fueconorg-839	28	40	performance	performance	NOUN
fueconorg-839	28	41	or	or	CCONJ
fueconorg-839	28	42	to	to	PART
fueconorg-839	28	43	gain	gain	VERB
fueconorg-839	28	44	some	some	DET
fueconorg-839	28	45	private	private	ADJ
fueconorg-839	28	46	benefits	benefit	NOUN
fueconorg-839	28	47	at	at	ADP
fueconorg-839	28	48	the	the	DET
fueconorg-839	28	49	expense	expense	NOUN
fueconorg-839	28	50	of	of	ADP
fueconorg-839	28	51	other	other	ADJ
fueconorg-839	28	52	stakeholders	stakeholder	NOUN
fueconorg-839	28	53	(	(	PUNCT
fueconorg-839	28	54	healy	healy	PROPN
fueconorg-839	28	55	and	and	CCONJ
fueconorg-839	28	56	wahlen	wahlen	PROPN
fueconorg-839	28	57	,	,	PUNCT
fueconorg-839	28	58	1999	1999	NUM
fueconorg-839	28	59	)	)	PUNCT
fueconorg-839	28	60	.	.	PUNCT
fueconorg-839	29	1	the	the	DET
fueconorg-839	29	2	flexibility	flexibility	NOUN
fueconorg-839	29	3	of	of	ADP
fueconorg-839	29	4	the	the	DET
fueconorg-839	29	5	generally	generally	ADV
fueconorg-839	29	6	accepted	accept	VERB
fueconorg-839	29	7	accounting	accounting	NOUN
fueconorg-839	29	8	principles	principle	NOUN
fueconorg-839	29	9	(	(	PUNCT
fueconorg-839	29	10	gaap	gaap	NOUN
fueconorg-839	29	11	)	)	PUNCT
fueconorg-839	29	12	allows	allow	VERB
fueconorg-839	29	13	managers	manager	NOUN
fueconorg-839	29	14	to	to	PART
fueconorg-839	29	15	use	use	VERB
fueconorg-839	29	16	some	some	DET
fueconorg-839	29	17	discretion	discretion	NOUN
fueconorg-839	29	18	to	to	PART
fueconorg-839	29	19	estimate	estimate	VERB
fueconorg-839	29	20	reported	report	VERB
fueconorg-839	29	21	earnings	earning	NOUN
fueconorg-839	29	22	that	that	PRON
fueconorg-839	29	23	might	might	AUX
fueconorg-839	29	24	be	be	AUX
fueconorg-839	29	25	not	not	PART
fueconorg-839	29	26	accurately	accurately	ADV
fueconorg-839	29	27	reflect	reflect	VERB
fueconorg-839	29	28	the	the	DET
fueconorg-839	29	29	company‟s	company‟s	ADJ
fueconorg-839	29	30	underlying	underlying	ADJ
fueconorg-839	29	31	economic	economic	ADJ
fueconorg-839	29	32	conditions	condition	NOUN
fueconorg-839	29	33	(	(	PUNCT
fueconorg-839	29	34	prior	prior	ADV
fueconorg-839	29	35	et	et	PROPN
fueconorg-839	29	36	al	al	PROPN
fueconorg-839	29	37	.	.	PROPN
fueconorg-839	29	38	,	,	PUNCT
fueconorg-839	29	39	2008	2008	NUM
fueconorg-839	29	40	)	)	PUNCT
fueconorg-839	29	41	.	.	PUNCT
fueconorg-839	30	1	this	this	DET
fueconorg-839	30	2	opportunist	opportunist	ADJ
fueconorg-839	30	3	behavior	behavior	NOUN
fueconorg-839	30	4	of	of	ADP
fueconorg-839	30	5	using	use	VERB
fueconorg-839	30	6	managers‟	managers‟	NOUN
fueconorg-839	30	7	discretion	discretion	NOUN
fueconorg-839	30	8	is	be	AUX
fueconorg-839	30	9	known	know	VERB
fueconorg-839	30	10	as	as	ADP
fueconorg-839	30	11	earnings	earning	NOUN
fueconorg-839	30	12	management	management	NOUN
fueconorg-839	30	13	(	(	PUNCT
fueconorg-839	30	14	em	em	PRON
fueconorg-839	30	15	)	)	PUNCT
fueconorg-839	30	16	.	.	PUNCT
fueconorg-839	31	1	em	em	PRON
fueconorg-839	31	2	is	be	AUX
fueconorg-839	31	3	the	the	DET
fueconorg-839	31	4	process	process	NOUN
fueconorg-839	31	5	of	of	ADP
fueconorg-839	31	6	taking	take	VERB
fueconorg-839	31	7	deliberate	deliberate	ADJ
fueconorg-839	31	8	steps	step	NOUN
fueconorg-839	31	9	within	within	ADP
fueconorg-839	31	10	the	the	DET
fueconorg-839	31	11	constraints	constraint	NOUN
fueconorg-839	31	12	of	of	ADP
fueconorg-839	31	13	gaap	gaap	PROPN
fueconorg-839	31	14	to	to	PART
fueconorg-839	31	15	bring	bring	VERB
fueconorg-839	31	16	about	about	ADP
fueconorg-839	31	17	a	a	DET
fueconorg-839	31	18	desired	desire	VERB
fueconorg-839	31	19	level	level	NOUN
fueconorg-839	31	20	of	of	ADP
fueconorg-839	31	21	reported	report	VERB
fueconorg-839	31	22	earnings	earning	NOUN
fueconorg-839	31	23	(	(	PUNCT
fueconorg-839	31	24	davidson	davidson	NOUN
fueconorg-839	31	25	et	et	PROPN
fueconorg-839	31	26	al	al	PROPN
fueconorg-839	31	27	.	.	PROPN
fueconorg-839	31	28	1987	1987	NUM
fueconorg-839	31	29	)	)	PUNCT
fueconorg-839	31	30	.	.	PUNCT
fueconorg-839	32	1	similarly	similarly	ADV
fueconorg-839	32	2	,	,	PUNCT
fueconorg-839	32	3	schipper	schipper	NOUN
fueconorg-839	32	4	(	(	PUNCT
fueconorg-839	32	5	1989	1989	NUM
fueconorg-839	32	6	,	,	PUNCT
fueconorg-839	32	7	p.92	p.92	NOUN
fueconorg-839	32	8	)	)	PUNCT
fueconorg-839	32	9	states	state	VERB
fueconorg-839	32	10	that	that	SCONJ
fueconorg-839	32	11	em	em	PRON
fueconorg-839	32	12	is	be	AUX
fueconorg-839	32	13	“	"	PUNCT
fueconorg-839	32	14	a	a	DET
fueconorg-839	32	15	purposeful	purposeful	ADJ
fueconorg-839	32	16	intervention	intervention	NOUN
fueconorg-839	32	17	in	in	ADP
fueconorg-839	32	18	the	the	DET
fueconorg-839	32	19	external	external	ADJ
fueconorg-839	32	20	financial	financial	ADJ
fueconorg-839	32	21	reporting	reporting	NOUN
fueconorg-839	32	22	process	process	NOUN
fueconorg-839	32	23	,	,	PUNCT
fueconorg-839	32	24	with	with	ADP
fueconorg-839	32	25	the	the	DET
fueconorg-839	32	26	intent	intent	NOUN
fueconorg-839	32	27	of	of	ADP
fueconorg-839	32	28	obtaining	obtain	VERB
fueconorg-839	32	29	some	some	DET
fueconorg-839	32	30	private	private	ADJ
fueconorg-839	32	31	gains	gain	NOUN
fueconorg-839	32	32	”	"	PUNCT
fueconorg-839	32	33	.	.	PUNCT
fueconorg-839	33	1	in	in	ADP
fueconorg-839	33	2	addition	addition	NOUN
fueconorg-839	33	3	,	,	PUNCT
fueconorg-839	33	4	parfet	parfet	NOUN
fueconorg-839	33	5	(	(	PUNCT
fueconorg-839	33	6	2000	2000	NUM
fueconorg-839	33	7	)	)	PUNCT
fueconorg-839	33	8	illustrates	illustrate	VERB
fueconorg-839	33	9	that	that	SCONJ
fueconorg-839	33	10	em	em	PRON
fueconorg-839	33	11	is	be	AUX
fueconorg-839	33	12	not	not	PART
fueconorg-839	33	13	entirely	entirely	ADV
fueconorg-839	33	14	a	a	DET
fueconorg-839	33	15	bad	bad	ADJ
fueconorg-839	33	16	thing	thing	NOUN
fueconorg-839	33	17	if	if	SCONJ
fueconorg-839	33	18	reasonable	reasonable	ADJ
fueconorg-839	33	19	and	and	CCONJ
fueconorg-839	33	20	proper	proper	ADJ
fueconorg-839	33	21	practices	practice	NOUN
fueconorg-839	33	22	of	of	ADP
fueconorg-839	33	23	em	em	PRON
fueconorg-839	33	24	are	be	AUX
fueconorg-839	33	25	used	use	VERB
fueconorg-839	33	26	in	in	ADP
fueconorg-839	33	27	a	a	DET
fueconorg-839	33	28	well	well	ADV
fueconorg-839	33	29	-	-	PUNCT
fueconorg-839	33	30	managed	manage	VERB
fueconorg-839	33	31	business	business	NOUN
fueconorg-839	33	32	and	and	CCONJ
fueconorg-839	33	33	deliver	deliver	VERB
fueconorg-839	33	34	value	value	NOUN
fueconorg-839	33	35	to	to	ADP
fueconorg-839	33	36	shareholders	shareholder	NOUN
fueconorg-839	33	37	.	.	PUNCT
fueconorg-839	34	1	in	in	ADP
fueconorg-839	34	2	the	the	DET
fueconorg-839	34	3	same	same	ADJ
fueconorg-839	34	4	vein	vein	NOUN
fueconorg-839	34	5	,	,	PUNCT
fueconorg-839	34	6	beneish	beneish	PROPN
fueconorg-839	34	7	(	(	PUNCT
fueconorg-839	34	8	2001	2001	NUM
fueconorg-839	34	9	)	)	PUNCT
fueconorg-839	34	10	indicates	indicate	VERB
fueconorg-839	34	11	that	that	SCONJ
fueconorg-839	34	12	opportunistic	opportunistic	ADJ
fueconorg-839	34	13	and	and	CCONJ
fueconorg-839	34	14	informative	informative	ADJ
fueconorg-839	34	15	are	be	AUX
fueconorg-839	34	16	two	two	NUM
fueconorg-839	34	17	perspectives	perspective	NOUN
fueconorg-839	34	18	of	of	ADP
fueconorg-839	34	19	em	em	PRON
fueconorg-839	34	20	.	.	PUNCT
fueconorg-839	35	1	while	while	SCONJ
fueconorg-839	35	2	opportunistic	opportunistic	ADJ
fueconorg-839	35	3	em	em	PRON
fueconorg-839	35	4	seeks	seek	VERB
fueconorg-839	35	5	either	either	CCONJ
fueconorg-839	35	6	to	to	PART
fueconorg-839	35	7	mislead	mislead	VERB
fueconorg-839	35	8	investors	investor	NOUN
fueconorg-839	35	9	or	or	CCONJ
fueconorg-839	35	10	to	to	PART
fueconorg-839	35	11	secure	secure	VERB
fueconorg-839	35	12	managers‟	managers‟	NOUN
fueconorg-839	35	13	jobs	job	NOUN
fueconorg-839	35	14	,	,	PUNCT
fueconorg-839	35	15	reputations	reputation	NOUN
fueconorg-839	35	16	,	,	PUNCT
fueconorg-839	35	17	and	and	CCONJ
fueconorg-839	35	18	compensation	compensation	NOUN
fueconorg-839	35	19	within	within	ADP
fueconorg-839	35	20	the	the	DET
fueconorg-839	35	21	firm	firm	NOUN
fueconorg-839	35	22	,	,	PUNCT
fueconorg-839	35	23	the	the	DET
fueconorg-839	35	24	informative	informative	ADJ
fueconorg-839	35	25	em	em	PRON
fueconorg-839	35	26	aims	aim	VERB
fueconorg-839	35	27	to	to	PART
fueconorg-839	35	28	provide	provide	VERB
fueconorg-839	35	29	private	private	ADJ
fueconorg-839	35	30	information	information	NOUN
fueconorg-839	35	31	to	to	ADP
fueconorg-839	35	32	the	the	DET
fueconorg-839	35	33	investors	investor	NOUN
fueconorg-839	35	34	about	about	ADP
fueconorg-839	35	35	the	the	DET
fueconorg-839	35	36	firm‟s	firm‟s	ADJ
fueconorg-839	35	37	future	future	ADJ
fueconorg-839	35	38	performance	performance	NOUN
fueconorg-839	35	39	.	.	PUNCT
fueconorg-839	36	1	in	in	ADP
fueconorg-839	36	2	order	order	NOUN
fueconorg-839	36	3	to	to	PART
fueconorg-839	36	4	determine	determine	VERB
fueconorg-839	36	5	whether	whether	SCONJ
fueconorg-839	36	6	em	em	PRON
fueconorg-839	36	7	is	be	AUX
fueconorg-839	36	8	opportunistic	opportunistic	ADJ
fueconorg-839	36	9	behavior	behavior	NOUN
fueconorg-839	36	10	or	or	CCONJ
fueconorg-839	36	11	earnings	earning	NOUN
fueconorg-839	36	12	management	management	NOUN
fueconorg-839	36	13	and	and	CCONJ
fueconorg-839	36	14	its	its	PRON
fueconorg-839	36	15	relations	relation	NOUN
fueconorg-839	36	16	with	with	ADP
fueconorg-839	36	17	corporate	corporate	ADJ
fueconorg-839	36	18	social	social	ADJ
fueconorg-839	36	19	responsibility	responsibility	NOUN
fueconorg-839	36	20	349	349	NUM
fueconorg-839	36	21	informative	informative	ADJ
fueconorg-839	36	22	exercise	exercise	NOUN
fueconorg-839	36	23	,	,	PUNCT
fueconorg-839	36	24	it	it	PRON
fueconorg-839	36	25	is	be	AUX
fueconorg-839	36	26	important	important	ADJ
fueconorg-839	36	27	to	to	PART
fueconorg-839	36	28	identify	identify	VERB
fueconorg-839	36	29	managers‟	managers‟	NOUN
fueconorg-839	36	30	intent	intent	NOUN
fueconorg-839	36	31	.	.	PUNCT
fueconorg-839	37	1	hence	hence	ADV
fueconorg-839	37	2	,	,	PUNCT
fueconorg-839	37	3	many	many	ADJ
fueconorg-839	37	4	attempts	attempt	NOUN
fueconorg-839	37	5	have	have	AUX
fueconorg-839	37	6	been	be	AUX
fueconorg-839	37	7	made	make	VERB
fueconorg-839	37	8	in	in	ADP
fueconorg-839	37	9	the	the	DET
fueconorg-839	37	10	literature	literature	NOUN
fueconorg-839	37	11	to	to	PART
fueconorg-839	37	12	identify	identify	VERB
fueconorg-839	37	13	various	various	ADJ
fueconorg-839	37	14	motivations	motivation	NOUN
fueconorg-839	37	15	to	to	PART
fueconorg-839	37	16	manage	manage	VERB
fueconorg-839	37	17	earnings	earning	NOUN
fueconorg-839	37	18	.	.	PUNCT
fueconorg-839	38	1	however	however	ADV
fueconorg-839	38	2	,	,	PUNCT
fueconorg-839	38	3	in	in	ADP
fueconorg-839	38	4	some	some	DET
fueconorg-839	38	5	case	case	NOUN
fueconorg-839	38	6	the	the	DET
fueconorg-839	38	7	opportunistic	opportunistic	ADJ
fueconorg-839	38	8	earnings	earning	NOUN
fueconorg-839	38	9	managing	managing	NOUN
fueconorg-839	38	10	leads	lead	VERB
fueconorg-839	38	11	to	to	ADP
fueconorg-839	38	12	financial	financial	ADJ
fueconorg-839	38	13	fraud	fraud	NOUN
fueconorg-839	38	14	,	,	PUNCT
fueconorg-839	38	15	for	for	ADP
fueconorg-839	38	16	more	more	ADJ
fueconorg-839	38	17	see	see	ADJ
fueconorg-839	38	18	(	(	PUNCT
fueconorg-839	38	19	marai	marai	ADJ
fueconorg-839	38	20	and	and	CCONJ
fueconorg-839	38	21	pavlović	pavlović	VERB
fueconorg-839	38	22	,	,	PUNCT
fueconorg-839	38	23	2013	2013	NUM
fueconorg-839	38	24	)	)	PUNCT
fueconorg-839	38	25	.	.	PUNCT
fueconorg-839	39	1	according	accord	VERB
fueconorg-839	39	2	to	to	ADP
fueconorg-839	39	3	healy	healy	PROPN
fueconorg-839	39	4	and	and	CCONJ
fueconorg-839	39	5	wahlen	wahlen	PROPN
fueconorg-839	39	6	(	(	PUNCT
fueconorg-839	39	7	1999	1999	NUM
fueconorg-839	39	8	,	,	PUNCT
fueconorg-839	39	9	p.	p.	NOUN
fueconorg-839	39	10	370	370	NUM
fueconorg-839	39	11	)	)	PUNCT
fueconorg-839	39	12	,	,	PUNCT
fueconorg-839	39	13	there	there	PRON
fueconorg-839	39	14	are	be	VERB
fueconorg-839	39	15	three	three	NUM
fueconorg-839	39	16	major	major	ADJ
fueconorg-839	39	17	incentives	incentive	NOUN
fueconorg-839	39	18	to	to	PART
fueconorg-839	39	19	manage	manage	VERB
fueconorg-839	39	20	earnings	earning	NOUN
fueconorg-839	39	21	:	:	PUNCT
fueconorg-839	39	22	capital	capital	NOUN
fueconorg-839	39	23	market	market	NOUN
fueconorg-839	39	24	,	,	PUNCT
fueconorg-839	39	25	contractual	contractual	ADJ
fueconorg-839	39	26	arrangements	arrangement	NOUN
fueconorg-839	39	27	and	and	CCONJ
fueconorg-839	39	28	regulatory	regulatory	ADJ
fueconorg-839	39	29	considerations	consideration	NOUN
fueconorg-839	39	30	.	.	PUNCT
fueconorg-839	40	1	with	with	ADP
fueconorg-839	40	2	regard	regard	NOUN
fueconorg-839	40	3	to	to	ADP
fueconorg-839	40	4	capital	capital	NOUN
fueconorg-839	40	5	market	market	NOUN
fueconorg-839	40	6	,	,	PUNCT
fueconorg-839	40	7	previous	previous	ADJ
fueconorg-839	40	8	capital	capital	NOUN
fueconorg-839	40	9	market	market	NOUN
fueconorg-839	40	10	literature	literature	NOUN
fueconorg-839	40	11	indicates	indicate	VERB
fueconorg-839	40	12	that	that	SCONJ
fueconorg-839	40	13	issuing	issue	VERB
fueconorg-839	40	14	equities	equity	NOUN
fueconorg-839	40	15	and	and	CCONJ
fueconorg-839	40	16	beating	beating	NOUN
fueconorg-839	40	17	or	or	CCONJ
fueconorg-839	40	18	meeting	meeting	NOUN
fueconorg-839	40	19	analysis‟	analysis‟	VERB
fueconorg-839	40	20	forecasts	forecast	NOUN
fueconorg-839	40	21	may	may	AUX
fueconorg-839	40	22	motivate	motivate	VERB
fueconorg-839	40	23	managers	manager	NOUN
fueconorg-839	40	24	to	to	PART
fueconorg-839	40	25	manipulate	manipulate	VERB
fueconorg-839	40	26	earnings	earning	NOUN
fueconorg-839	40	27	(	(	PUNCT
fueconorg-839	40	28	chen	chen	PROPN
fueconorg-839	40	29	et	et	PROPN
fueconorg-839	40	30	al	al	PROPN
fueconorg-839	40	31	.	.	PROPN
fueconorg-839	40	32	,	,	PUNCT
fueconorg-839	40	33	2010	2010	NUM
fueconorg-839	40	34	;	;	PUNCT
fueconorg-839	40	35	hafzalla	hafzalla	PROPN
fueconorg-839	40	36	,	,	PUNCT
fueconorg-839	40	37	2009	2009	NUM
fueconorg-839	40	38	;	;	PUNCT
fueconorg-839	40	39	payne	payne	PROPN
fueconorg-839	40	40	and	and	CCONJ
fueconorg-839	40	41	robb	robb	PROPN
fueconorg-839	40	42	,	,	PUNCT
fueconorg-839	40	43	2000	2000	NUM
fueconorg-839	40	44	;	;	PUNCT
fueconorg-839	40	45	healy	healy	PROPN
fueconorg-839	40	46	and	and	CCONJ
fueconorg-839	40	47	wahlen	wahlen	PROPN
fueconorg-839	40	48	,	,	PUNCT
fueconorg-839	40	49	1999	1999	NUM
fueconorg-839	40	50	)	)	PUNCT
fueconorg-839	40	51	.	.	PUNCT
fueconorg-839	41	1	in	in	ADP
fueconorg-839	41	2	terms	term	NOUN
fueconorg-839	41	3	of	of	ADP
fueconorg-839	41	4	contractual	contractual	ADJ
fueconorg-839	41	5	arrangements	arrangement	NOUN
fueconorg-839	41	6	,	,	PUNCT
fueconorg-839	41	7	managers	manager	NOUN
fueconorg-839	41	8	have	have	VERB
fueconorg-839	41	9	incentives	incentive	NOUN
fueconorg-839	41	10	to	to	PART
fueconorg-839	41	11	manipulate	manipulate	VERB
fueconorg-839	41	12	reported	report	VERB
fueconorg-839	41	13	earnings	earning	NOUN
fueconorg-839	41	14	to	to	PART
fueconorg-839	41	15	influence	influence	VERB
fueconorg-839	41	16	borrowing	borrowing	NOUN
fueconorg-839	41	17	and	and	CCONJ
fueconorg-839	41	18	compensation	compensation	NOUN
fueconorg-839	41	19	contracts	contract	NOUN
fueconorg-839	41	20	in	in	ADP
fueconorg-839	41	21	order	order	NOUN
fueconorg-839	41	22	to	to	PART
fueconorg-839	41	23	avoid	avoid	VERB
fueconorg-839	41	24	the	the	DET
fueconorg-839	41	25	violation	violation	NOUN
fueconorg-839	41	26	of	of	ADP
fueconorg-839	41	27	debt	debt	NOUN
fueconorg-839	41	28	covenants	covenant	NOUN
fueconorg-839	41	29	(	(	PUNCT
fueconorg-839	41	30	defond	defond	NOUN
fueconorg-839	41	31	and	and	CCONJ
fueconorg-839	41	32	jiambalvo	jiambalvo	NOUN
fueconorg-839	41	33	,	,	PUNCT
fueconorg-839	41	34	1994	1994	NUM
fueconorg-839	41	35	)	)	PUNCT
fueconorg-839	41	36	or	or	CCONJ
fueconorg-839	41	37	to	to	PART
fueconorg-839	41	38	gain	gain	VERB
fueconorg-839	41	39	better	well	ADJ
fueconorg-839	41	40	bonus	bonus	NOUN
fueconorg-839	41	41	rewards	reward	NOUN
fueconorg-839	41	42	(	(	PUNCT
fueconorg-839	41	43	healy	healy	PROPN
fueconorg-839	41	44	,	,	PUNCT
fueconorg-839	41	45	1985	1985	NUM
fueconorg-839	41	46	)	)	PUNCT
fueconorg-839	41	47	.	.	PUNCT
fueconorg-839	42	1	as	as	ADP
fueconorg-839	42	2	a	a	DET
fueconorg-839	42	3	result	result	NOUN
fueconorg-839	42	4	of	of	ADP
fueconorg-839	42	5	the	the	DET
fueconorg-839	42	6	external	external	ADJ
fueconorg-839	42	7	pressure	pressure	NOUN
fueconorg-839	42	8	from	from	ADP
fueconorg-839	42	9	authorities	authority	NOUN
fueconorg-839	42	10	on	on	ADP
fueconorg-839	42	11	the	the	DET
fueconorg-839	42	12	firm	firm	NOUN
fueconorg-839	42	13	regarding	regard	VERB
fueconorg-839	42	14	product	product	NOUN
fueconorg-839	42	15	prices	price	NOUN
fueconorg-839	42	16	and	and	CCONJ
fueconorg-839	42	17	market	market	NOUN
fueconorg-839	42	18	share	share	NOUN
fueconorg-839	42	19	,	,	PUNCT
fueconorg-839	42	20	mangers	manger	NOUN
fueconorg-839	42	21	may	may	AUX
fueconorg-839	42	22	prefer	prefer	VERB
fueconorg-839	42	23	to	to	PART
fueconorg-839	42	24	manage	manage	VERB
fueconorg-839	42	25	earnings	earning	NOUN
fueconorg-839	42	26	to	to	PART
fueconorg-839	42	27	give	give	VERB
fueconorg-839	42	28	the	the	DET
fueconorg-839	42	29	impression	impression	NOUN
fueconorg-839	42	30	that	that	SCONJ
fueconorg-839	42	31	their	their	PRON
fueconorg-839	42	32	firms	firm	NOUN
fueconorg-839	42	33	are	be	AUX
fueconorg-839	42	34	less	less	ADV
fueconorg-839	42	35	profitable	profitable	ADJ
fueconorg-839	42	36	than	than	SCONJ
fueconorg-839	42	37	they	they	PRON
fueconorg-839	42	38	actually	actually	ADV
fueconorg-839	42	39	are	be	AUX
fueconorg-839	42	40	(	(	PUNCT
fueconorg-839	42	41	prior	prior	ADV
fueconorg-839	42	42	et	et	PROPN
fueconorg-839	42	43	al	al	PROPN
fueconorg-839	42	44	.	.	PROPN
fueconorg-839	42	45	,	,	PUNCT
fueconorg-839	42	46	2008	2008	NUM
fueconorg-839	42	47	)	)	PUNCT
fueconorg-839	42	48	.	.	PUNCT
fueconorg-839	43	1	in	in	ADP
fueconorg-839	43	2	addition	addition	NOUN
fueconorg-839	43	3	to	to	ADP
fueconorg-839	43	4	these	these	DET
fueconorg-839	43	5	motivations	motivation	NOUN
fueconorg-839	43	6	,	,	PUNCT
fueconorg-839	43	7	prior	prior	ADV
fueconorg-839	43	8	et	et	PROPN
fueconorg-839	43	9	al	al	PROPN
fueconorg-839	43	10	.	.	PROPN
fueconorg-839	43	11	(	(	PUNCT
fueconorg-839	43	12	2008	2008	NUM
fueconorg-839	43	13	)	)	PUNCT
fueconorg-839	43	14	state	state	NOUN
fueconorg-839	43	15	that	that	SCONJ
fueconorg-839	43	16	achieving	achieve	VERB
fueconorg-839	43	17	mangers‟	mangers‟	VERB
fueconorg-839	43	18	private	private	ADJ
fueconorg-839	43	19	gains	gain	NOUN
fueconorg-839	43	20	is	be	AUX
fueconorg-839	43	21	one	one	NUM
fueconorg-839	43	22	of	of	ADP
fueconorg-839	43	23	the	the	DET
fueconorg-839	43	24	main	main	ADJ
fueconorg-839	43	25	reasons	reason	NOUN
fueconorg-839	43	26	why	why	SCONJ
fueconorg-839	43	27	mangers	manger	NOUN
fueconorg-839	43	28	manipulate	manipulate	VERB
fueconorg-839	43	29	reported	report	VERB
fueconorg-839	43	30	earnings	earning	NOUN
fueconorg-839	43	31	.	.	PUNCT
fueconorg-839	44	1	it	it	PRON
fueconorg-839	44	2	is	be	AUX
fueconorg-839	44	3	worth	worth	ADJ
fueconorg-839	44	4	mentioning	mention	VERB
fueconorg-839	44	5	that	that	SCONJ
fueconorg-839	44	6	there	there	PRON
fueconorg-839	44	7	are	be	VERB
fueconorg-839	44	8	two	two	NUM
fueconorg-839	44	9	common	common	ADJ
fueconorg-839	44	10	types	type	NOUN
fueconorg-839	44	11	of	of	ADP
fueconorg-839	44	12	em	em	PRON
fueconorg-839	44	13	:	:	PUNCT
fueconorg-839	44	14	real	real	ADJ
fueconorg-839	44	15	and	and	CCONJ
fueconorg-839	44	16	accrual	accrual	ADJ
fueconorg-839	44	17	-	-	PUNCT
fueconorg-839	44	18	based	base	VERB
fueconorg-839	44	19	em	em	PRON
fueconorg-839	44	20	.	.	PUNCT
fueconorg-839	45	1	in	in	ADP
fueconorg-839	45	2	terms	term	NOUN
fueconorg-839	45	3	of	of	ADP
fueconorg-839	45	4	real	real	ADJ
fueconorg-839	45	5	em	em	PRON
fueconorg-839	45	6	,	,	PUNCT
fueconorg-839	45	7	managers	manager	NOUN
fueconorg-839	45	8	can	can	AUX
fueconorg-839	45	9	manipulate	manipulate	VERB
fueconorg-839	45	10	earnings	earning	NOUN
fueconorg-839	45	11	via	via	ADP
fueconorg-839	45	12	modifying	modify	VERB
fueconorg-839	45	13	corporate	corporate	ADJ
fueconorg-839	45	14	transactions	transaction	NOUN
fueconorg-839	45	15	,	,	PUNCT
fueconorg-839	45	16	such	such	ADJ
fueconorg-839	45	17	as	as	ADP
fueconorg-839	45	18	reducing	reduce	VERB
fueconorg-839	45	19	expenditures	expenditure	NOUN
fueconorg-839	45	20	on	on	ADP
fueconorg-839	45	21	research	research	NOUN
fueconorg-839	45	22	and	and	CCONJ
fueconorg-839	45	23	development	development	NOUN
fueconorg-839	45	24	,	,	PUNCT
fueconorg-839	45	25	advertising	advertising	NOUN
fueconorg-839	45	26	,	,	PUNCT
fueconorg-839	45	27	employee	employee	NOUN
fueconorg-839	45	28	training	training	NOUN
fueconorg-839	45	29	to	to	PART
fueconorg-839	45	30	increase	increase	VERB
fueconorg-839	45	31	earnings	earning	NOUN
fueconorg-839	45	32	(	(	PUNCT
fueconorg-839	45	33	guillamon	guillamon	ADJ
fueconorg-839	45	34	-	-	PUNCT
fueconorg-839	45	35	saorin	saorin	NOUN
fueconorg-839	45	36	and	and	CCONJ
fueconorg-839	45	37	osma	osma	PROPN
fueconorg-839	45	38	,	,	PUNCT
fueconorg-839	45	39	2010	2010	NUM
fueconorg-839	45	40	)	)	PUNCT
fueconorg-839	45	41	.	.	PUNCT
fueconorg-839	46	1	although	although	SCONJ
fueconorg-839	46	2	this	this	DET
fueconorg-839	46	3	type	type	NOUN
fueconorg-839	46	4	of	of	ADP
fueconorg-839	46	5	em	em	PRON
fueconorg-839	46	6	is	be	AUX
fueconorg-839	46	7	less	less	ADV
fueconorg-839	46	8	likely	likely	ADJ
fueconorg-839	46	9	to	to	PART
fueconorg-839	46	10	be	be	AUX
fueconorg-839	46	11	detected	detect	VERB
fueconorg-839	46	12	by	by	ADP
fueconorg-839	46	13	auditors	auditor	NOUN
fueconorg-839	46	14	and	and	CCONJ
fueconorg-839	46	15	regulators	regulator	NOUN
fueconorg-839	46	16	,	,	PUNCT
fueconorg-839	46	17	it	it	PRON
fueconorg-839	46	18	is	be	AUX
fueconorg-839	46	19	generally	generally	ADV
fueconorg-839	46	20	believed	believe	VERB
fueconorg-839	46	21	to	to	PART
fueconorg-839	46	22	be	be	AUX
fueconorg-839	46	23	a	a	DET
fueconorg-839	46	24	more	more	ADV
fueconorg-839	46	25	costly	costly	ADJ
fueconorg-839	46	26	form	form	NOUN
fueconorg-839	46	27	of	of	ADP
fueconorg-839	46	28	em	em	PRON
fueconorg-839	46	29	(	(	PUNCT
fueconorg-839	46	30	hong	hong	PROPN
fueconorg-839	46	31	and	and	CCONJ
fueconorg-839	46	32	andersen	andersen	PROPN
fueconorg-839	46	33	,	,	PUNCT
fueconorg-839	46	34	2011	2011	NUM
fueconorg-839	46	35	)	)	PUNCT
fueconorg-839	46	36	.	.	PUNCT
fueconorg-839	47	1	on	on	ADP
fueconorg-839	47	2	the	the	DET
fueconorg-839	47	3	other	other	ADJ
fueconorg-839	47	4	hand	hand	NOUN
fueconorg-839	47	5	,	,	PUNCT
fueconorg-839	47	6	accrual	accrual	ADJ
fueconorg-839	47	7	-	-	PUNCT
fueconorg-839	47	8	based	base	VERB
fueconorg-839	47	9	em	em	PRON
fueconorg-839	47	10	occurs	occur	VERB
fueconorg-839	47	11	when	when	SCONJ
fueconorg-839	47	12	managers	manager	NOUN
fueconorg-839	47	13	used	use	VERB
fueconorg-839	47	14	their	their	PRON
fueconorg-839	47	15	judgment	judgment	NOUN
fueconorg-839	47	16	to	to	PART
fueconorg-839	47	17	estimate	estimate	VERB
fueconorg-839	47	18	firm‟s	firm‟s	NOUN
fueconorg-839	47	19	accruals	accrual	NOUN
fueconorg-839	47	20	portion	portion	NOUN
fueconorg-839	47	21	without	without	ADP
fueconorg-839	47	22	making	make	VERB
fueconorg-839	47	23	any	any	DET
fueconorg-839	47	24	changes	change	NOUN
fueconorg-839	47	25	to	to	ADP
fueconorg-839	47	26	real	real	ADJ
fueconorg-839	47	27	corporate	corporate	ADJ
fueconorg-839	47	28	activity	activity	NOUN
fueconorg-839	47	29	such	such	ADJ
fueconorg-839	47	30	as	as	ADP
fueconorg-839	47	31	estimating	estimate	VERB
fueconorg-839	47	32	provisions	provision	NOUN
fueconorg-839	47	33	for	for	ADP
fueconorg-839	47	34	dubious	dubious	ADJ
fueconorg-839	47	35	accounts	account	NOUN
fueconorg-839	47	36	and	and	CCONJ
fueconorg-839	47	37	deferring	defer	VERB
fueconorg-839	47	38	tax	tax	NOUN
fueconorg-839	47	39	assets	asset	NOUN
fueconorg-839	47	40	(	(	PUNCT
fueconorg-839	47	41	guidry	guidry	PROPN
fueconorg-839	47	42	et	et	PROPN
fueconorg-839	47	43	al	al	PROPN
fueconorg-839	47	44	.	.	PROPN
fueconorg-839	47	45	,	,	PUNCT
fueconorg-839	47	46	1999	1999	NUM
fueconorg-839	47	47	;	;	PUNCT
fueconorg-839	47	48	mcnichols	mcnichol	NOUN
fueconorg-839	47	49	and	and	CCONJ
fueconorg-839	47	50	wilson	wilson	PROPN
fueconorg-839	47	51	,	,	PUNCT
fueconorg-839	47	52	1988	1988	NUM
fueconorg-839	47	53	)	)	PUNCT
fueconorg-839	47	54	.	.	PUNCT
fueconorg-839	48	1	because	because	SCONJ
fueconorg-839	48	2	this	this	DET
fueconorg-839	48	3	type	type	NOUN
fueconorg-839	48	4	of	of	ADP
fueconorg-839	48	5	manipulation	manipulation	NOUN
fueconorg-839	48	6	is	be	AUX
fueconorg-839	48	7	accounting	account	VERB
fueconorg-839	48	8	based	base	VERB
fueconorg-839	48	9	,	,	PUNCT
fueconorg-839	48	10	it	it	PRON
fueconorg-839	48	11	is	be	AUX
fueconorg-839	48	12	generally	generally	ADV
fueconorg-839	48	13	believed	believe	VERB
fueconorg-839	48	14	to	to	PART
fueconorg-839	48	15	be	be	AUX
fueconorg-839	48	16	a	a	DET
fueconorg-839	48	17	less	less	ADV
fueconorg-839	48	18	costly	costly	ADJ
fueconorg-839	48	19	form	form	NOUN
fueconorg-839	48	20	of	of	ADP
fueconorg-839	48	21	em	em	PRON
fueconorg-839	48	22	compared	compare	VERB
fueconorg-839	48	23	to	to	ADP
fueconorg-839	48	24	real	real	VERB
fueconorg-839	48	25	em	em	PRON
fueconorg-839	48	26	,	,	PUNCT
fueconorg-839	48	27	and	and	CCONJ
fueconorg-839	48	28	thereby	thereby	ADV
fueconorg-839	48	29	,	,	PUNCT
fueconorg-839	48	30	preferred	prefer	VERB
fueconorg-839	48	31	by	by	ADP
fueconorg-839	48	32	managers	manager	NOUN
fueconorg-839	48	33	(	(	PUNCT
fueconorg-839	48	34	beneish	beneish	ADJ
fueconorg-839	48	35	,	,	PUNCT
fueconorg-839	48	36	2001	2001	NUM
fueconorg-839	48	37	)	)	PUNCT
fueconorg-839	48	38	.	.	PUNCT
fueconorg-839	49	1	it	it	PRON
fueconorg-839	49	2	has	have	AUX
fueconorg-839	49	3	been	be	AUX
fueconorg-839	49	4	argued	argue	VERB
fueconorg-839	49	5	that	that	SCONJ
fueconorg-839	49	6	em	em	PRON
fueconorg-839	49	7	is	be	AUX
fueconorg-839	49	8	more	more	ADV
fueconorg-839	49	9	likely	likely	ADJ
fueconorg-839	49	10	to	to	PART
fueconorg-839	49	11	reduce	reduce	VERB
fueconorg-839	49	12	the	the	DET
fueconorg-839	49	13	financial	financial	ADJ
fueconorg-839	49	14	reports‟	reports‟	ADJ
fueconorg-839	49	15	reliability	reliability	NOUN
fueconorg-839	49	16	and	and	CCONJ
fueconorg-839	49	17	quality	quality	NOUN
fueconorg-839	49	18	,	,	PUNCT
fueconorg-839	49	19	their	their	PRON
fueconorg-839	49	20	usefulness	usefulness	NOUN
fueconorg-839	49	21	for	for	ADP
fueconorg-839	49	22	investment	investment	NOUN
fueconorg-839	49	23	decisions	decision	NOUN
fueconorg-839	49	24	and	and	CCONJ
fueconorg-839	49	25	the	the	DET
fueconorg-839	49	26	shareholders‟	shareholders‟	NOUN
fueconorg-839	49	27	confidence	confidence	NOUN
fueconorg-839	49	28	in	in	ADP
fueconorg-839	49	29	the	the	DET
fueconorg-839	49	30	financial	financial	ADJ
fueconorg-839	49	31	statements	statement	NOUN
fueconorg-839	49	32	(	(	PUNCT
fueconorg-839	49	33	chen	chen	PROPN
fueconorg-839	49	34	et	et	PROPN
fueconorg-839	49	35	al	al	PROPN
fueconorg-839	49	36	.	.	PROPN
fueconorg-839	49	37	,	,	PUNCT
fueconorg-839	49	38	2010	2010	NUM
fueconorg-839	49	39	)	)	PUNCT
fueconorg-839	49	40	.	.	PUNCT
fueconorg-839	50	1	in	in	ADP
fueconorg-839	50	2	addition	addition	NOUN
fueconorg-839	50	3	,	,	PUNCT
fueconorg-839	50	4	fombrun	fombrun	NOUN
fueconorg-839	50	5	et	et	PROPN
fueconorg-839	50	6	al	al	PROPN
fueconorg-839	50	7	.	.	PROPN
fueconorg-839	51	1	(	(	PUNCT
fueconorg-839	51	2	2000a	2000a	NUM
fueconorg-839	51	3	)	)	PUNCT
fueconorg-839	51	4	argue	argue	VERB
fueconorg-839	51	5	that	that	SCONJ
fueconorg-839	51	6	em	em	PRON
fueconorg-839	51	7	has	have	VERB
fueconorg-839	51	8	a	a	DET
fueconorg-839	51	9	negative	negative	ADJ
fueconorg-839	51	10	impact	impact	NOUN
fueconorg-839	51	11	on	on	ADP
fueconorg-839	51	12	a	a	DET
fueconorg-839	51	13	firm	firm	NOUN
fueconorg-839	51	14	such	such	ADJ
fueconorg-839	51	15	as	as	ADP
fueconorg-839	51	16	losing	lose	VERB
fueconorg-839	51	17	stakeholders‟	stakeholders‟	NOUN
fueconorg-839	51	18	support	support	NOUN
fueconorg-839	51	19	,	,	PUNCT
fueconorg-839	51	20	legal	legal	ADJ
fueconorg-839	51	21	actions	action	NOUN
fueconorg-839	51	22	could	could	AUX
fueconorg-839	51	23	be	be	AUX
fueconorg-839	51	24	taken	take	VERB
fueconorg-839	51	25	by	by	ADP
fueconorg-839	51	26	regulators	regulator	NOUN
fueconorg-839	51	27	against	against	ADP
fueconorg-839	51	28	the	the	DET
fueconorg-839	51	29	firm	firm	NOUN
fueconorg-839	51	30	,	,	PUNCT
fueconorg-839	51	31	the	the	DET
fueconorg-839	51	32	firm‟s	firm‟s	NOUN
fueconorg-839	51	33	products	product	NOUN
fueconorg-839	51	34	and	and	CCONJ
fueconorg-839	51	35	services	service	NOUN
fueconorg-839	51	36	may	may	AUX
fueconorg-839	51	37	be	be	AUX
fueconorg-839	51	38	boycotted	boycott	VERB
fueconorg-839	51	39	,	,	PUNCT
fueconorg-839	51	40	it	it	PRON
fueconorg-839	51	41	is	be	AUX
fueconorg-839	51	42	likely	likely	ADJ
fueconorg-839	51	43	to	to	PART
fueconorg-839	51	44	be	be	AUX
fueconorg-839	51	45	deemed	deem	VERB
fueconorg-839	51	46	as	as	ADP
fueconorg-839	51	47	illegitimate	illegitimate	ADJ
fueconorg-839	51	48	by	by	ADP
fueconorg-839	51	49	the	the	DET
fueconorg-839	51	50	local	local	ADJ
fueconorg-839	51	51	community	community	NOUN
fueconorg-839	51	52	and	and	CCONJ
fueconorg-839	51	53	it	it	PRON
fueconorg-839	51	54	could	could	AUX
fueconorg-839	51	55	be	be	AUX
fueconorg-839	51	56	exposed	expose	VERB
fueconorg-839	51	57	by	by	ADP
fueconorg-839	51	58	the	the	DET
fueconorg-839	51	59	media	medium	NOUN
fueconorg-839	51	60	.	.	PUNCT
fueconorg-839	52	1	such	such	ADJ
fueconorg-839	52	2	actions	action	NOUN
fueconorg-839	52	3	by	by	ADP
fueconorg-839	52	4	outsiders	outsider	NOUN
fueconorg-839	52	5	may	may	AUX
fueconorg-839	52	6	damage	damage	VERB
fueconorg-839	52	7	the	the	DET
fueconorg-839	52	8	firm‟s	firm‟s	NOUN
fueconorg-839	52	9	reputation	reputation	NOUN
fueconorg-839	52	10	,	,	PUNCT
fueconorg-839	52	11	and	and	CCONJ
fueconorg-839	52	12	could	could	AUX
fueconorg-839	52	13	result	result	VERB
fueconorg-839	52	14	in	in	ADP
fueconorg-839	52	15	the	the	DET
fueconorg-839	52	16	managers	manager	NOUN
fueconorg-839	52	17	losing	lose	VERB
fueconorg-839	52	18	their	their	PRON
fueconorg-839	52	19	jobs	job	NOUN
fueconorg-839	52	20	(	(	PUNCT
fueconorg-839	52	21	prior	prior	ADV
fueconorg-839	52	22	et	et	PROPN
fueconorg-839	52	23	al	al	PROPN
fueconorg-839	52	24	.	.	PROPN
fueconorg-839	52	25	,	,	PUNCT
fueconorg-839	52	26	2008	2008	NUM
fueconorg-839	52	27	)	)	PUNCT
fueconorg-839	52	28	.	.	PUNCT
fueconorg-839	53	1	in	in	ADP
fueconorg-839	53	2	order	order	NOUN
fueconorg-839	53	3	to	to	PART
fueconorg-839	53	4	avoid	avoid	VERB
fueconorg-839	53	5	or	or	CCONJ
fueconorg-839	53	6	mitigate	mitigate	VERB
fueconorg-839	53	7	opportunistic	opportunistic	ADJ
fueconorg-839	53	8	em	em	PRON
fueconorg-839	53	9	negative	negative	ADJ
fueconorg-839	53	10	consequences	consequence	NOUN
fueconorg-839	53	11	,	,	PUNCT
fueconorg-839	53	12	managers	manager	NOUN
fueconorg-839	53	13	have	have	VERB
fueconorg-839	53	14	incentives	incentive	NOUN
fueconorg-839	53	15	to	to	PART
fueconorg-839	53	16	compensate	compensate	VERB
fueconorg-839	53	17	stakeholders	stakeholder	NOUN
fueconorg-839	53	18	through	through	ADP
fueconorg-839	53	19	engaging	engage	VERB
fueconorg-839	53	20	in	in	ADP
fueconorg-839	53	21	corporate	corporate	ADJ
fueconorg-839	53	22	social	social	ADJ
fueconorg-839	53	23	responsibility	responsibility	NOUN
fueconorg-839	53	24	(	(	PUNCT
fueconorg-839	53	25	csr	csr	NOUN
fueconorg-839	53	26	)	)	PUNCT
fueconorg-839	53	27	activities	activity	NOUN
fueconorg-839	53	28	.	.	PUNCT
fueconorg-839	54	1	2	2	X
fueconorg-839	54	2	.	.	X
fueconorg-839	54	3	csr	csr	NOUN
fueconorg-839	54	4	background	background	NOUN
fueconorg-839	54	5	according	accord	VERB
fueconorg-839	54	6	to	to	ADP
fueconorg-839	54	7	the	the	DET
fueconorg-839	54	8	classical	classical	ADJ
fueconorg-839	54	9	viewpoint	viewpoint	NOUN
fueconorg-839	54	10	,	,	PUNCT
fueconorg-839	54	11	a	a	DET
fueconorg-839	54	12	firm	firm	NOUN
fueconorg-839	54	13	is	be	AUX
fueconorg-839	54	14	only	only	ADV
fueconorg-839	54	15	accountable	accountable	ADJ
fueconorg-839	54	16	to	to	ADP
fueconorg-839	54	17	its	its	PRON
fueconorg-839	54	18	shareholders	shareholder	NOUN
fueconorg-839	54	19	and	and	CCONJ
fueconorg-839	54	20	therefore	therefore	ADV
fueconorg-839	54	21	its	its	PRON
fueconorg-839	54	22	role	role	NOUN
fueconorg-839	54	23	in	in	ADP
fueconorg-839	54	24	society	society	NOUN
fueconorg-839	54	25	is	be	AUX
fueconorg-839	54	26	to	to	PART
fueconorg-839	54	27	maximize	maximize	VERB
fueconorg-839	54	28	its	its	PRON
fueconorg-839	54	29	economic	economic	ADJ
fueconorg-839	54	30	value	value	NOUN
fueconorg-839	54	31	,	,	PUNCT
fueconorg-839	54	32	which	which	PRON
fueconorg-839	54	33	in	in	ADP
fueconorg-839	54	34	turn	turn	NOUN
fueconorg-839	54	35	increases	increase	VERB
fueconorg-839	54	36	the	the	DET
fueconorg-839	54	37	wealth	wealth	NOUN
fueconorg-839	54	38	of	of	ADP
fueconorg-839	54	39	its	its	PRON
fueconorg-839	54	40	shareholders	shareholder	NOUN
fueconorg-839	54	41	.	.	PUNCT
fueconorg-839	55	1	hence	hence	ADV
fueconorg-839	55	2	,	,	PUNCT
fueconorg-839	55	3	managers‟	managers‟	NOUN
fueconorg-839	55	4	responsibility	responsibility	NOUN
fueconorg-839	55	5	is	be	AUX
fueconorg-839	55	6	to	to	PART
fueconorg-839	55	7	act	act	VERB
fueconorg-839	55	8	in	in	ADP
fueconorg-839	55	9	the	the	DET
fueconorg-839	55	10	interest	interest	NOUN
fueconorg-839	55	11	of	of	ADP
fueconorg-839	55	12	the	the	DET
fueconorg-839	55	13	firm‟s	firm‟s	NOUN
fueconorg-839	55	14	shareholders	shareholder	NOUN
fueconorg-839	55	15	and	and	CCONJ
fueconorg-839	55	16	they	they	PRON
fueconorg-839	55	17	have	have	VERB
fueconorg-839	55	18	no	no	DET
fueconorg-839	55	19	right	right	NOUN
fueconorg-839	55	20	to	to	PART
fueconorg-839	55	21	engage	engage	VERB
fueconorg-839	55	22	in	in	ADP
fueconorg-839	55	23	social	social	ADJ
fueconorg-839	55	24	projects	project	NOUN
fueconorg-839	55	25	that	that	SCONJ
fueconorg-839	55	26	350	350	NUM
fueconorg-839	55	27	y.	y.	PROPN
fueconorg-839	55	28	almahrog	almahrog	PROPN
fueconorg-839	55	29	,	,	PUNCT
fueconorg-839	55	30	a.	a.	PROPN
fueconorg-839	55	31	marai1	marai1	PROPN
fueconorg-839	55	32	,	,	PUNCT
fueconorg-839	55	33	g.	g.	PROPN
fueconorg-839	55	34	knežević	knežević	PROPN
fueconorg-839	55	35	do	do	AUX
fueconorg-839	55	36	not	not	PART
fueconorg-839	55	37	maximize	maximize	VERB
fueconorg-839	55	38	the	the	DET
fueconorg-839	55	39	returns	return	NOUN
fueconorg-839	55	40	of	of	ADP
fueconorg-839	55	41	the	the	DET
fueconorg-839	55	42	business	business	NOUN
fueconorg-839	55	43	(	(	PUNCT
fueconorg-839	55	44	friedman	friedman	PROPN
fueconorg-839	55	45	,	,	PUNCT
fueconorg-839	55	46	1962	1962	NUM
fueconorg-839	55	47	)	)	PUNCT
fueconorg-839	55	48	.	.	PUNCT
fueconorg-839	56	1	in	in	ADP
fueconorg-839	56	2	general	general	ADJ
fueconorg-839	56	3	,	,	PUNCT
fueconorg-839	56	4	the	the	DET
fueconorg-839	56	5	classical	classical	ADJ
fueconorg-839	56	6	viewpoint	viewpoint	NOUN
fueconorg-839	56	7	assumes	assume	VERB
fueconorg-839	56	8	that	that	SCONJ
fueconorg-839	56	9	the	the	DET
fueconorg-839	56	10	only	only	ADJ
fueconorg-839	56	11	social	social	ADJ
fueconorg-839	56	12	responsibility	responsibility	NOUN
fueconorg-839	56	13	of	of	ADP
fueconorg-839	56	14	a	a	DET
fueconorg-839	56	15	business	business	NOUN
fueconorg-839	56	16	entity	entity	NOUN
fueconorg-839	56	17	is	be	AUX
fueconorg-839	56	18	to	to	PART
fueconorg-839	56	19	use	use	VERB
fueconorg-839	56	20	its	its	PRON
fueconorg-839	56	21	resources	resource	NOUN
fueconorg-839	56	22	to	to	PART
fueconorg-839	56	23	engage	engage	VERB
fueconorg-839	56	24	in	in	ADP
fueconorg-839	56	25	activities	activity	NOUN
fueconorg-839	56	26	that	that	PRON
fueconorg-839	56	27	increase	increase	VERB
fueconorg-839	56	28	its	its	PRON
fueconorg-839	56	29	profits	profit	NOUN
fueconorg-839	56	30	without	without	ADP
fueconorg-839	56	31	resorting	resort	VERB
fueconorg-839	56	32	to	to	ADP
fueconorg-839	56	33	deception	deception	NOUN
fueconorg-839	56	34	or	or	CCONJ
fueconorg-839	56	35	fraud	fraud	NOUN
fueconorg-839	56	36	(	(	PUNCT
fueconorg-839	56	37	friedman	friedman	PROPN
fueconorg-839	56	38	,	,	PUNCT
fueconorg-839	56	39	1962	1962	NUM
fueconorg-839	56	40	,	,	PUNCT
fueconorg-839	56	41	p.112	p.112	NOUN
fueconorg-839	56	42	)	)	PUNCT
fueconorg-839	56	43	.	.	PUNCT
fueconorg-839	57	1	however	however	ADV
fueconorg-839	57	2	,	,	PUNCT
fueconorg-839	57	3	in	in	ADP
fueconorg-839	57	4	the	the	DET
fueconorg-839	57	5	last	last	ADJ
fueconorg-839	57	6	few	few	ADJ
fueconorg-839	57	7	decades	decade	NOUN
fueconorg-839	57	8	,	,	PUNCT
fueconorg-839	57	9	the	the	DET
fueconorg-839	57	10	role	role	NOUN
fueconorg-839	57	11	of	of	ADP
fueconorg-839	57	12	corporation	corporation	NOUN
fueconorg-839	57	13	has	have	AUX
fueconorg-839	57	14	changed	change	VERB
fueconorg-839	57	15	as	as	ADP
fueconorg-839	57	16	a	a	DET
fueconorg-839	57	17	result	result	NOUN
fueconorg-839	57	18	of	of	ADP
fueconorg-839	57	19	csr	csr	NOUN
fueconorg-839	57	20	developments	development	NOUN
fueconorg-839	57	21	.	.	PUNCT
fueconorg-839	58	1	thus	thus	ADV
fueconorg-839	58	2	,	,	PUNCT
fueconorg-839	58	3	corporations	corporation	NOUN
fueconorg-839	58	4	are	be	AUX
fueconorg-839	58	5	now	now	ADV
fueconorg-839	58	6	not	not	PART
fueconorg-839	58	7	only	only	ADV
fueconorg-839	58	8	accountable	accountable	ADJ
fueconorg-839	58	9	for	for	ADP
fueconorg-839	58	10	generating	generate	VERB
fueconorg-839	58	11	profits	profit	NOUN
fueconorg-839	58	12	for	for	ADP
fueconorg-839	58	13	shareholders	shareholder	NOUN
fueconorg-839	58	14	but	but	CCONJ
fueconorg-839	58	15	also	also	ADV
fueconorg-839	58	16	have	have	VERB
fueconorg-839	58	17	responsibilities	responsibility	NOUN
fueconorg-839	58	18	in	in	ADP
fueconorg-839	58	19	terms	term	NOUN
fueconorg-839	58	20	of	of	ADP
fueconorg-839	58	21	how	how	SCONJ
fueconorg-839	58	22	they	they	PRON
fueconorg-839	58	23	generate	generate	VERB
fueconorg-839	58	24	these	these	DET
fueconorg-839	58	25	profits	profit	NOUN
fueconorg-839	58	26	.	.	PUNCT
fueconorg-839	59	1	thus	thus	ADV
fueconorg-839	59	2	,	,	PUNCT
fueconorg-839	59	3	firms	firm	NOUN
fueconorg-839	59	4	have	have	AUX
fueconorg-839	59	5	been	be	AUX
fueconorg-839	59	6	forced	force	VERB
fueconorg-839	59	7	to	to	PART
fueconorg-839	59	8	become	become	VERB
fueconorg-839	59	9	more	more	ADV
fueconorg-839	59	10	concerned	concerned	ADJ
fueconorg-839	59	11	about	about	ADP
fueconorg-839	59	12	their	their	PRON
fueconorg-839	59	13	ethical	ethical	ADJ
fueconorg-839	59	14	and	and	CCONJ
fueconorg-839	59	15	moral	moral	ADJ
fueconorg-839	59	16	behavior	behavior	NOUN
fueconorg-839	59	17	as	as	ADV
fueconorg-839	59	18	well	well	ADV
fueconorg-839	59	19	as	as	ADP
fueconorg-839	59	20	their	their	PRON
fueconorg-839	59	21	relationship	relationship	NOUN
fueconorg-839	59	22	with	with	ADP
fueconorg-839	59	23	societal	societal	ADJ
fueconorg-839	59	24	interest	interest	NOUN
fueconorg-839	59	25	groups	group	NOUN
fueconorg-839	59	26	and	and	CCONJ
fueconorg-839	59	27	their	their	PRON
fueconorg-839	59	28	social	social	ADJ
fueconorg-839	59	29	responsibility	responsibility	NOUN
fueconorg-839	59	30	(	(	PUNCT
fueconorg-839	59	31	held	hold	VERB
fueconorg-839	59	32	,	,	PUNCT
fueconorg-839	59	33	1970	1970	NUM
fueconorg-839	59	34	)	)	PUNCT
fueconorg-839	59	35	.	.	PUNCT
fueconorg-839	60	1	given	give	VERB
fueconorg-839	60	2	that	that	PRON
fueconorg-839	60	3	csr	csr	NOUN
fueconorg-839	60	4	is	be	AUX
fueconorg-839	60	5	related	relate	VERB
fueconorg-839	60	6	to	to	ADP
fueconorg-839	60	7	complex	complex	ADJ
fueconorg-839	60	8	issues	issue	NOUN
fueconorg-839	60	9	such	such	ADJ
fueconorg-839	60	10	as	as	ADP
fueconorg-839	60	11	environmental	environmental	ADJ
fueconorg-839	60	12	protection	protection	NOUN
fueconorg-839	60	13	,	,	PUNCT
fueconorg-839	60	14	human	human	ADJ
fueconorg-839	60	15	resources	resource	NOUN
fueconorg-839	60	16	management	management	NOUN
fueconorg-839	60	17	,	,	PUNCT
fueconorg-839	60	18	health	health	NOUN
fueconorg-839	60	19	and	and	CCONJ
fueconorg-839	60	20	safety	safety	NOUN
fueconorg-839	60	21	at	at	ADP
fueconorg-839	60	22	work	work	NOUN
fueconorg-839	60	23	,	,	PUNCT
fueconorg-839	60	24	local	local	ADJ
fueconorg-839	60	25	community	community	NOUN
fueconorg-839	60	26	relations	relation	NOUN
fueconorg-839	60	27	,	,	PUNCT
fueconorg-839	60	28	and	and	CCONJ
fueconorg-839	60	29	relationships	relationship	NOUN
fueconorg-839	60	30	with	with	ADP
fueconorg-839	60	31	suppliers	supplier	NOUN
fueconorg-839	60	32	and	and	CCONJ
fueconorg-839	60	33	customers	customer	NOUN
fueconorg-839	60	34	,	,	PUNCT
fueconorg-839	60	35	engagement	engagement	NOUN
fueconorg-839	60	36	in	in	ADP
fueconorg-839	60	37	such	such	ADJ
fueconorg-839	60	38	activities	activity	NOUN
fueconorg-839	60	39	might	might	AUX
fueconorg-839	60	40	be	be	AUX
fueconorg-839	60	41	costly	costly	ADJ
fueconorg-839	60	42	for	for	ADP
fueconorg-839	60	43	firms	firm	NOUN
fueconorg-839	60	44	(	(	PUNCT
fueconorg-839	60	45	branco	branco	PROPN
fueconorg-839	60	46	and	and	CCONJ
fueconorg-839	60	47	rodrigues	rodrigue	NOUN
fueconorg-839	60	48	,	,	PUNCT
fueconorg-839	60	49	2006	2006	NUM
fueconorg-839	60	50	)	)	PUNCT
fueconorg-839	60	51	.	.	PUNCT
fueconorg-839	61	1	however	however	ADV
fueconorg-839	61	2	,	,	PUNCT
fueconorg-839	61	3	several	several	ADJ
fueconorg-839	61	4	incentives	incentive	NOUN
fueconorg-839	61	5	have	have	AUX
fueconorg-839	61	6	been	be	AUX
fueconorg-839	61	7	reported	report	VERB
fueconorg-839	61	8	in	in	ADP
fueconorg-839	61	9	the	the	DET
fueconorg-839	61	10	literature	literature	NOUN
fueconorg-839	61	11	to	to	PART
fueconorg-839	61	12	motivate	motivate	VERB
fueconorg-839	61	13	csr	csr	NOUN
fueconorg-839	61	14	implementation	implementation	NOUN
fueconorg-839	61	15	in	in	ADP
fueconorg-839	61	16	general	general	ADJ
fueconorg-839	61	17	and	and	CCONJ
fueconorg-839	61	18	motivate	motivate	ADJ
fueconorg-839	61	19	companies	company	NOUN
fueconorg-839	61	20	to	to	PART
fueconorg-839	61	21	implement	implement	VERB
fueconorg-839	61	22	natural	natural	ADJ
fueconorg-839	61	23	environmental	environmental	ADJ
fueconorg-839	61	24	management	management	NOUN
fueconorg-839	61	25	in	in	ADP
fueconorg-839	61	26	particular	particular	ADJ
fueconorg-839	61	27	.	.	PUNCT
fueconorg-839	62	1	for	for	ADP
fueconorg-839	62	2	example	example	NOUN
fueconorg-839	62	3	,	,	PUNCT
fueconorg-839	62	4	branco	branco	PROPN
fueconorg-839	62	5	and	and	CCONJ
fueconorg-839	62	6	rodrigues	rodrigues	PROPN
fueconorg-839	62	7	(	(	PUNCT
fueconorg-839	62	8	2006	2006	NUM
fueconorg-839	62	9	)	)	PUNCT
fueconorg-839	62	10	and	and	CCONJ
fueconorg-839	62	11	orlitzky	orlitzky	VERB
fueconorg-839	62	12	et	et	PROPN
fueconorg-839	62	13	al	al	PROPN
fueconorg-839	62	14	.	.	PROPN
fueconorg-839	62	15	(	(	PUNCT
fueconorg-839	62	16	2003	2003	NUM
fueconorg-839	62	17	)	)	PUNCT
fueconorg-839	62	18	argue	argue	VERB
fueconorg-839	62	19	that	that	SCONJ
fueconorg-839	62	20	csr	csr	NOUN
fueconorg-839	62	21	activities	activity	NOUN
fueconorg-839	62	22	assist	assist	VERB
fueconorg-839	62	23	firms	firm	NOUN
fueconorg-839	62	24	to	to	PART
fueconorg-839	62	25	enhance	enhance	VERB
fueconorg-839	62	26	their	their	PRON
fueconorg-839	62	27	transparency	transparency	NOUN
fueconorg-839	62	28	and	and	CCONJ
fueconorg-839	62	29	build	build	VERB
fueconorg-839	62	30	a	a	DET
fueconorg-839	62	31	positive	positive	ADJ
fueconorg-839	62	32	image	image	NOUN
fueconorg-839	62	33	among	among	ADP
fueconorg-839	62	34	stakeholders	stakeholder	NOUN
fueconorg-839	62	35	,	,	PUNCT
fueconorg-839	62	36	which	which	PRON
fueconorg-839	62	37	in	in	ADP
fueconorg-839	62	38	turn	turn	NOUN
fueconorg-839	62	39	helps	help	VERB
fueconorg-839	62	40	them	they	PRON
fueconorg-839	62	41	to	to	PART
fueconorg-839	62	42	gain	gain	VERB
fueconorg-839	62	43	support	support	NOUN
fueconorg-839	62	44	from	from	ADP
fueconorg-839	62	45	the	the	DET
fueconorg-839	62	46	society	society	NOUN
fueconorg-839	62	47	in	in	ADP
fueconorg-839	62	48	which	which	PRON
fueconorg-839	62	49	they	they	PRON
fueconorg-839	62	50	operate	operate	VERB
fueconorg-839	62	51	.	.	PUNCT
fueconorg-839	63	1	according	accord	VERB
fueconorg-839	63	2	to	to	ADP
fueconorg-839	63	3	fombrun	fombrun	PROPN
fueconorg-839	63	4	et	et	PROPN
fueconorg-839	63	5	al	al	PROPN
fueconorg-839	63	6	.	.	PROPN
fueconorg-839	63	7	(	(	PUNCT
fueconorg-839	63	8	2000b	2000b	NUM
fueconorg-839	63	9	)	)	PUNCT
fueconorg-839	63	10	,	,	PUNCT
fueconorg-839	63	11	a	a	DET
fueconorg-839	63	12	positive	positive	ADJ
fueconorg-839	63	13	image	image	NOUN
fueconorg-839	63	14	helps	help	VERB
fueconorg-839	63	15	managers	manager	NOUN
fueconorg-839	63	16	to	to	PART
fueconorg-839	63	17	establish	establish	VERB
fueconorg-839	63	18	social	social	ADJ
fueconorg-839	63	19	bonds	bond	NOUN
fueconorg-839	63	20	between	between	ADP
fueconorg-839	63	21	the	the	DET
fueconorg-839	63	22	company	company	NOUN
fueconorg-839	63	23	,	,	PUNCT
fueconorg-839	63	24	its	its	PRON
fueconorg-839	63	25	employees	employee	NOUN
fueconorg-839	63	26	and	and	CCONJ
fueconorg-839	63	27	the	the	DET
fueconorg-839	63	28	local	local	ADJ
fueconorg-839	63	29	community	community	NOUN
fueconorg-839	63	30	,	,	PUNCT
fueconorg-839	63	31	and	and	CCONJ
fueconorg-839	63	32	generates	generate	VERB
fueconorg-839	63	33	reputational	reputational	ADJ
fueconorg-839	63	34	gains	gain	NOUN
fueconorg-839	63	35	that	that	PRON
fueconorg-839	63	36	improve	improve	VERB
fueconorg-839	63	37	the	the	DET
fueconorg-839	63	38	firm‟s	firm‟s	NOUN
fueconorg-839	63	39	ability	ability	NOUN
fueconorg-839	63	40	to	to	PART
fueconorg-839	63	41	attract	attract	VERB
fueconorg-839	63	42	resources	resource	NOUN
fueconorg-839	63	43	,	,	PUNCT
fueconorg-839	63	44	enhance	enhance	VERB
fueconorg-839	63	45	its	its	PRON
fueconorg-839	63	46	performance	performance	NOUN
fueconorg-839	63	47	,	,	PUNCT
fueconorg-839	63	48	and	and	CCONJ
fueconorg-839	63	49	build	build	VERB
fueconorg-839	63	50	a	a	DET
fueconorg-839	63	51	competitive	competitive	ADJ
fueconorg-839	63	52	advantage	advantage	NOUN
fueconorg-839	63	53	.	.	PUNCT
fueconorg-839	64	1	in	in	ADP
fueconorg-839	64	2	addition	addition	NOUN
fueconorg-839	64	3	,	,	PUNCT
fueconorg-839	64	4	fombrun	fombrun	NOUN
fueconorg-839	64	5	et	et	PROPN
fueconorg-839	64	6	al	al	PROPN
fueconorg-839	64	7	.	.	PROPN
fueconorg-839	64	8	(	(	PUNCT
fueconorg-839	64	9	2000b	2000b	NUM
fueconorg-839	64	10	,	,	PUNCT
fueconorg-839	64	11	p.85	p.85	NOUN
fueconorg-839	64	12	)	)	PUNCT
fueconorg-839	64	13	describe	describe	VERB
fueconorg-839	64	14	five	five	NUM
fueconorg-839	64	15	complementary	complementary	ADJ
fueconorg-839	64	16	motivations	motivation	NOUN
fueconorg-839	64	17	that	that	PRON
fueconorg-839	64	18	induce	induce	VERB
fueconorg-839	64	19	firms	firm	NOUN
fueconorg-839	64	20	to	to	PART
fueconorg-839	64	21	engage	engage	VERB
fueconorg-839	64	22	in	in	ADP
fueconorg-839	64	23	and	and	CCONJ
fueconorg-839	64	24	pursue	pursue	VERB
fueconorg-839	64	25	csr	csr	NOUN
fueconorg-839	64	26	activities	activity	NOUN
fueconorg-839	64	27	:	:	PUNCT
fueconorg-839	64	28	(	(	PUNCT
fueconorg-839	64	29	1	1	X
fueconorg-839	64	30	)	)	PUNCT
fueconorg-839	64	31	build	build	VERB
fueconorg-839	64	32	community	community	NOUN
fueconorg-839	64	33	ties	tie	NOUN
fueconorg-839	64	34	and	and	CCONJ
fueconorg-839	64	35	maintain	maintain	VERB
fueconorg-839	64	36	a	a	DET
fueconorg-839	64	37	license	license	NOUN
fueconorg-839	64	38	to	to	PART
fueconorg-839	64	39	operate	operate	VERB
fueconorg-839	64	40	;	;	PUNCT
fueconorg-839	64	41	(	(	PUNCT
fueconorg-839	64	42	2	2	X
fueconorg-839	64	43	)	)	PUNCT
fueconorg-839	64	44	increase	increase	VERB
fueconorg-839	64	45	morale	morale	NOUN
fueconorg-839	64	46	and	and	CCONJ
fueconorg-839	64	47	attachment	attachment	NOUN
fueconorg-839	64	48	of	of	ADP
fueconorg-839	64	49	current	current	ADJ
fueconorg-839	64	50	employees	employee	NOUN
fueconorg-839	64	51	;	;	PUNCT
fueconorg-839	64	52	(	(	PUNCT
fueconorg-839	64	53	3	3	X
fueconorg-839	64	54	)	)	PUNCT
fueconorg-839	64	55	prepare	prepare	VERB
fueconorg-839	64	56	and	and	CCONJ
fueconorg-839	64	57	attract	attract	VERB
fueconorg-839	64	58	potential	potential	ADJ
fueconorg-839	64	59	employees	employee	NOUN
fueconorg-839	64	60	;	;	PUNCT
fueconorg-839	64	61	(	(	PUNCT
fueconorg-839	64	62	4	4	X
fueconorg-839	64	63	)	)	PUNCT
fueconorg-839	64	64	develop	develop	VERB
fueconorg-839	64	65	potential	potential	ADJ
fueconorg-839	64	66	customers	customer	NOUN
fueconorg-839	64	67	;	;	PUNCT
fueconorg-839	64	68	and	and	CCONJ
fueconorg-839	64	69	(	(	PUNCT
fueconorg-839	64	70	5	5	X
fueconorg-839	64	71	)	)	PUNCT
fueconorg-839	64	72	enact	enact	VERB
fueconorg-839	64	73	an	an	DET
fueconorg-839	64	74	environment	environment	NOUN
fueconorg-839	64	75	where	where	SCONJ
fueconorg-839	64	76	the	the	DET
fueconorg-839	64	77	company	company	NOUN
fueconorg-839	64	78	can	can	AUX
fueconorg-839	64	79	prosper	prosper	VERB
fueconorg-839	64	80	.	.	PUNCT
fueconorg-839	65	1	furthermore	furthermore	ADV
fueconorg-839	65	2	,	,	PUNCT
fueconorg-839	65	3	branco	branco	PROPN
fueconorg-839	65	4	and	and	CCONJ
fueconorg-839	65	5	rodrigues	rodrigues	PROPN
fueconorg-839	65	6	(	(	PUNCT
fueconorg-839	65	7	2006	2006	NUM
fueconorg-839	65	8	)	)	PUNCT
fueconorg-839	65	9	demonstrate	demonstrate	VERB
fueconorg-839	65	10	that	that	SCONJ
fueconorg-839	65	11	,	,	PUNCT
fueconorg-839	65	12	by	by	ADP
fueconorg-839	65	13	engaging	engage	VERB
fueconorg-839	65	14	in	in	ADP
fueconorg-839	65	15	social	social	ADJ
fueconorg-839	65	16	activities	activity	NOUN
fueconorg-839	65	17	,	,	PUNCT
fueconorg-839	65	18	firms	firm	NOUN
fueconorg-839	65	19	can	can	AUX
fueconorg-839	65	20	gain	gain	VERB
fueconorg-839	65	21	support	support	NOUN
fueconorg-839	65	22	from	from	ADP
fueconorg-839	65	23	their	their	PRON
fueconorg-839	65	24	various	various	ADJ
fueconorg-839	65	25	stakeholders	stakeholder	NOUN
fueconorg-839	65	26	and	and	CCONJ
fueconorg-839	65	27	obtain	obtain	VERB
fueconorg-839	65	28	more	more	ADV
fueconorg-839	65	29	favorable	favorable	ADJ
fueconorg-839	65	30	regulatory	regulatory	ADJ
fueconorg-839	65	31	treatments	treatment	NOUN
fueconorg-839	65	32	,	,	PUNCT
fueconorg-839	65	33	endorsements	endorsement	NOUN
fueconorg-839	65	34	from	from	ADP
fueconorg-839	65	35	activist	activist	ADJ
fueconorg-839	65	36	groups	group	NOUN
fueconorg-839	65	37	,	,	PUNCT
fueconorg-839	65	38	legitimacy	legitimacy	NOUN
fueconorg-839	65	39	from	from	ADP
fueconorg-839	65	40	the	the	DET
fueconorg-839	65	41	community	community	NOUN
fueconorg-839	65	42	,	,	PUNCT
fueconorg-839	65	43	and	and	CCONJ
fueconorg-839	65	44	favorable	favorable	ADJ
fueconorg-839	65	45	coverage	coverage	NOUN
fueconorg-839	65	46	from	from	ADP
fueconorg-839	65	47	the	the	DET
fueconorg-839	65	48	media	medium	NOUN
fueconorg-839	65	49	.	.	PUNCT
fueconorg-839	66	1	therefore	therefore	ADV
fueconorg-839	66	2	,	,	PUNCT
fueconorg-839	66	3	these	these	DET
fueconorg-839	66	4	activities	activity	NOUN
fueconorg-839	66	5	may	may	AUX
fueconorg-839	66	6	help	help	VERB
fueconorg-839	66	7	firms	firm	NOUN
fueconorg-839	66	8	to	to	PART
fueconorg-839	66	9	avoid	avoid	VERB
fueconorg-839	66	10	the	the	DET
fueconorg-839	66	11	potentially	potentially	ADV
fueconorg-839	66	12	detrimental	detrimental	ADJ
fueconorg-839	66	13	impact	impact	NOUN
fueconorg-839	66	14	of	of	ADP
fueconorg-839	66	15	government	government	NOUN
fueconorg-839	66	16	actions	action	NOUN
fueconorg-839	66	17	.	.	PUNCT
fueconorg-839	67	1	thus	thus	ADV
fueconorg-839	67	2	,	,	PUNCT
fueconorg-839	67	3	engaging	engage	VERB
fueconorg-839	67	4	in	in	ADP
fueconorg-839	67	5	corporate	corporate	ADJ
fueconorg-839	67	6	social	social	ADJ
fueconorg-839	67	7	responsibility	responsibility	NOUN
fueconorg-839	67	8	may	may	AUX
fueconorg-839	67	9	have	have	VERB
fueconorg-839	67	10	positive	positive	ADJ
fueconorg-839	67	11	impacts	impact	NOUN
fueconorg-839	67	12	on	on	ADP
fueconorg-839	67	13	the	the	DET
fueconorg-839	67	14	firm‟s	firm‟s	NOUN
fueconorg-839	67	15	reputation	reputation	NOUN
fueconorg-839	67	16	within	within	ADP
fueconorg-839	67	17	society	society	NOUN
fueconorg-839	67	18	and	and	CCONJ
fueconorg-839	67	19	may	may	AUX
fueconorg-839	67	20	enhance	enhance	VERB
fueconorg-839	67	21	the	the	DET
fueconorg-839	67	22	position	position	NOUN
fueconorg-839	67	23	of	of	ADP
fueconorg-839	67	24	the	the	DET
fueconorg-839	67	25	managers	manager	NOUN
fueconorg-839	67	26	within	within	ADP
fueconorg-839	67	27	the	the	DET
fueconorg-839	67	28	firm	firm	NOUN
fueconorg-839	67	29	,	,	PUNCT
fueconorg-839	67	30	particularly	particularly	ADV
fueconorg-839	67	31	when	when	SCONJ
fueconorg-839	67	32	they	they	PRON
fueconorg-839	67	33	practice	practice	VERB
fueconorg-839	67	34	their	their	PRON
fueconorg-839	67	35	duties	duty	NOUN
fueconorg-839	67	36	in	in	ADP
fueconorg-839	67	37	accordance	accordance	NOUN
fueconorg-839	67	38	with	with	ADP
fueconorg-839	67	39	the	the	DET
fueconorg-839	67	40	principles	principle	NOUN
fueconorg-839	67	41	of	of	ADP
fueconorg-839	67	42	csr	csr	PROPN
fueconorg-839	67	43	.	.	PROPN
fueconorg-839	67	44	despite	despite	SCONJ
fueconorg-839	67	45	the	the	DET
fueconorg-839	67	46	advantages	advantage	NOUN
fueconorg-839	67	47	of	of	ADP
fueconorg-839	67	48	engaging	engage	VERB
fueconorg-839	67	49	in	in	ADP
fueconorg-839	67	50	csr	csr	PROPN
fueconorg-839	67	51	,	,	PUNCT
fueconorg-839	67	52	it	it	PRON
fueconorg-839	67	53	has	have	AUX
fueconorg-839	67	54	been	be	AUX
fueconorg-839	67	55	argued	argue	VERB
fueconorg-839	67	56	that	that	SCONJ
fueconorg-839	67	57	managers	manager	NOUN
fueconorg-839	67	58	might	might	AUX
fueconorg-839	67	59	have	have	VERB
fueconorg-839	67	60	incentives	incentive	NOUN
fueconorg-839	67	61	to	to	PART
fueconorg-839	67	62	use	use	VERB
fueconorg-839	67	63	csr	csr	NOUN
fueconorg-839	67	64	activities	activity	NOUN
fueconorg-839	67	65	as	as	ADP
fueconorg-839	67	66	a	a	DET
fueconorg-839	67	67	strategic	strategic	ADJ
fueconorg-839	67	68	tool	tool	NOUN
fueconorg-839	67	69	to	to	PART
fueconorg-839	67	70	compensate	compensate	VERB
fueconorg-839	67	71	stakeholders	stakeholder	NOUN
fueconorg-839	67	72	influence	influence	VERB
fueconorg-839	67	73	how	how	SCONJ
fueconorg-839	67	74	they	they	PRON
fueconorg-839	67	75	perceive	perceive	VERB
fueconorg-839	67	76	the	the	DET
fueconorg-839	67	77	real	real	ADJ
fueconorg-839	67	78	future	future	NOUN
fueconorg-839	67	79	of	of	ADP
fueconorg-839	67	80	the	the	DET
fueconorg-839	67	81	firm	firm	NOUN
fueconorg-839	67	82	,	,	PUNCT
fueconorg-839	67	83	distracting	distract	VERB
fueconorg-839	67	84	attention	attention	NOUN
fueconorg-839	67	85	from	from	ADP
fueconorg-839	67	86	any	any	DET
fueconorg-839	67	87	activities	activity	NOUN
fueconorg-839	67	88	that	that	PRON
fueconorg-839	67	89	reduces	reduce	VERB
fueconorg-839	67	90	financial	financial	ADJ
fueconorg-839	67	91	reporting	reporting	NOUN
fueconorg-839	67	92	quality	quality	NOUN
fueconorg-839	67	93	(	(	PUNCT
fueconorg-839	67	94	hemingway	hemingway	PROPN
fueconorg-839	67	95	and	and	CCONJ
fueconorg-839	67	96	maclagan	maclagan	VERB
fueconorg-839	67	97	,	,	PUNCT
fueconorg-839	67	98	2004	2004	NUM
fueconorg-839	67	99	)	)	PUNCT
fueconorg-839	67	100	.	.	PUNCT
fueconorg-839	68	1	in	in	ADP
fueconorg-839	68	2	addition	addition	NOUN
fueconorg-839	68	3	,	,	PUNCT
fueconorg-839	68	4	demacarty	demacarty	PROPN
fueconorg-839	68	5	(	(	PUNCT
fueconorg-839	68	6	2009	2009	NUM
fueconorg-839	68	7	)	)	PUNCT
fueconorg-839	68	8	argues	argue	VERB
fueconorg-839	68	9	that	that	SCONJ
fueconorg-839	68	10	skillful	skillful	ADJ
fueconorg-839	68	11	managers	manager	NOUN
fueconorg-839	68	12	may	may	AUX
fueconorg-839	68	13	be	be	AUX
fueconorg-839	68	14	able	able	ADJ
fueconorg-839	68	15	to	to	PART
fueconorg-839	68	16	profit	profit	VERB
fueconorg-839	68	17	personally	personally	ADV
fueconorg-839	68	18	through	through	ADP
fueconorg-839	68	19	measuring	measure	VERB
fueconorg-839	68	20	csr	csr	NOUN
fueconorg-839	68	21	,	,	PUNCT
fueconorg-839	68	22	and	and	CCONJ
fueconorg-839	68	23	that	that	SCONJ
fueconorg-839	68	24	this	this	PRON
fueconorg-839	68	25	could	could	AUX
fueconorg-839	68	26	be	be	AUX
fueconorg-839	68	27	the	the	DET
fueconorg-839	68	28	reason	reason	NOUN
fueconorg-839	68	29	for	for	ADP
fueconorg-839	68	30	the	the	DET
fueconorg-839	68	31	positive	positive	ADJ
fueconorg-839	68	32	relationship	relationship	NOUN
fueconorg-839	68	33	between	between	ADP
fueconorg-839	68	34	csr	csr	NOUN
fueconorg-839	68	35	and	and	CCONJ
fueconorg-839	68	36	financial	financial	ADJ
fueconorg-839	68	37	performance	performance	NOUN
fueconorg-839	68	38	reported	report	VERB
fueconorg-839	68	39	in	in	ADP
fueconorg-839	68	40	previous	previous	ADJ
fueconorg-839	68	41	studies	study	NOUN
fueconorg-839	68	42	.	.	PUNCT
fueconorg-839	69	1	as	as	ADP
fueconorg-839	69	2	a	a	DET
fueconorg-839	69	3	result	result	NOUN
fueconorg-839	69	4	,	,	PUNCT
fueconorg-839	69	5	csr	csr	NOUN
fueconorg-839	69	6	may	may	AUX
fueconorg-839	69	7	be	be	AUX
fueconorg-839	69	8	adopted	adopt	VERB
fueconorg-839	69	9	by	by	ADP
fueconorg-839	69	10	firms	firm	NOUN
fueconorg-839	69	11	in	in	ADP
fueconorg-839	69	12	order	order	NOUN
fueconorg-839	69	13	to	to	PART
fueconorg-839	69	14	create	create	VERB
fueconorg-839	69	15	an	an	DET
fueconorg-839	69	16	impression	impression	NOUN
fueconorg-839	69	17	of	of	ADP
fueconorg-839	69	18	transparency	transparency	NOUN
fueconorg-839	69	19	among	among	ADP
fueconorg-839	69	20	the	the	DET
fueconorg-839	69	21	stakeholder	stakeholder	NOUN
fueconorg-839	69	22	groups	group	NOUN
fueconorg-839	69	23	and	and	CCONJ
fueconorg-839	69	24	then	then	ADV
fueconorg-839	69	25	legitimize	legitimize	VERB
fueconorg-839	69	26	their	their	PRON
fueconorg-839	69	27	activities	activity	NOUN
fueconorg-839	69	28	in	in	ADP
fueconorg-839	69	29	order	order	NOUN
fueconorg-839	69	30	to	to	PART
fueconorg-839	69	31	gain	gain	VERB
fueconorg-839	69	32	stakeholders	stakeholder	NOUN
fueconorg-839	69	33	support	support	NOUN
fueconorg-839	69	34	(	(	PUNCT
fueconorg-839	69	35	kim	kim	PROPN
fueconorg-839	69	36	et	et	PROPN
fueconorg-839	69	37	al	al	PROPN
fueconorg-839	69	38	.	.	PROPN
fueconorg-839	69	39	,	,	PUNCT
fueconorg-839	69	40	2012	2012	NUM
fueconorg-839	69	41	)	)	PUNCT
fueconorg-839	69	42	.	.	PUNCT
fueconorg-839	70	1	from	from	ADP
fueconorg-839	70	2	this	this	DET
fueconorg-839	70	3	viewpoint	viewpoint	NOUN
fueconorg-839	70	4	,	,	PUNCT
fueconorg-839	70	5	engaging	engage	VERB
fueconorg-839	70	6	in	in	ADP
fueconorg-839	70	7	csr	csr	NOUN
fueconorg-839	70	8	activities	activity	NOUN
fueconorg-839	70	9	is	be	AUX
fueconorg-839	70	10	driven	drive	VERB
fueconorg-839	70	11	from	from	ADP
fueconorg-839	70	12	opportunistic	opportunistic	ADJ
fueconorg-839	70	13	behavior	behavior	NOUN
fueconorg-839	70	14	rather	rather	ADV
fueconorg-839	70	15	than	than	ADP
fueconorg-839	70	16	moral	moral	ADJ
fueconorg-839	70	17	obligations	obligation	NOUN
fueconorg-839	70	18	.	.	PUNCT
fueconorg-839	71	1	earnings	earning	NOUN
fueconorg-839	71	2	management	management	NOUN
fueconorg-839	71	3	and	and	CCONJ
fueconorg-839	71	4	its	its	PRON
fueconorg-839	71	5	relations	relation	NOUN
fueconorg-839	71	6	with	with	ADP
fueconorg-839	71	7	corporate	corporate	ADJ
fueconorg-839	71	8	social	social	ADJ
fueconorg-839	71	9	responsibility	responsibility	NOUN
fueconorg-839	71	10	351	351	NUM
fueconorg-839	71	11	3	3	NUM
fueconorg-839	71	12	.	.	PUNCT
fueconorg-839	72	1	em	em	PRON
fueconorg-839	72	2	and	and	CCONJ
fueconorg-839	72	3	csr	csr	NOUN
fueconorg-839	72	4	perspectives	perspective	NOUN
fueconorg-839	72	5	the	the	DET
fueconorg-839	72	6	separation	separation	NOUN
fueconorg-839	72	7	between	between	ADP
fueconorg-839	72	8	ownership	ownership	NOUN
fueconorg-839	72	9	and	and	CCONJ
fueconorg-839	72	10	control	control	NOUN
fueconorg-839	72	11	in	in	ADP
fueconorg-839	72	12	modern	modern	ADJ
fueconorg-839	72	13	corporations	corporation	NOUN
fueconorg-839	72	14	,	,	PUNCT
fueconorg-839	72	15	together	together	ADV
fueconorg-839	72	16	with	with	ADP
fueconorg-839	72	17	the	the	DET
fueconorg-839	72	18	presence	presence	NOUN
fueconorg-839	72	19	of	of	ADP
fueconorg-839	72	20	information	information	NOUN
fueconorg-839	72	21	asymmetries	asymmetry	NOUN
fueconorg-839	72	22	within	within	ADP
fueconorg-839	72	23	companies	company	NOUN
fueconorg-839	72	24	,	,	PUNCT
fueconorg-839	72	25	spawn	spawn	VERB
fueconorg-839	72	26	the	the	DET
fueconorg-839	72	27	possibility	possibility	NOUN
fueconorg-839	72	28	of	of	ADP
fueconorg-839	72	29	opportunistic	opportunistic	ADJ
fueconorg-839	72	30	behavior	behavior	NOUN
fueconorg-839	72	31	by	by	ADP
fueconorg-839	72	32	managers	manager	NOUN
fueconorg-839	72	33	from	from	ADP
fueconorg-839	72	34	those	those	PRON
fueconorg-839	72	35	of	of	ADP
fueconorg-839	72	36	the	the	DET
fueconorg-839	72	37	owners	owner	NOUN
fueconorg-839	72	38	,	,	PUNCT
fueconorg-839	72	39	and	and	CCONJ
fueconorg-839	72	40	hence	hence	ADV
fueconorg-839	72	41	pursue	pursue	VERB
fueconorg-839	72	42	selfinterning	selfinterne	VERB
fueconorg-839	72	43	objectives	objective	NOUN
fueconorg-839	72	44	(	(	PUNCT
fueconorg-839	72	45	the	the	DET
fueconorg-839	72	46	agency	agency	NOUN
fueconorg-839	72	47	problem	problem	NOUN
fueconorg-839	72	48	)	)	PUNCT
fueconorg-839	72	49	(	(	PUNCT
fueconorg-839	72	50	prior	prior	ADV
fueconorg-839	72	51	et	et	PROPN
fueconorg-839	72	52	al	al	PROPN
fueconorg-839	72	53	.	.	PROPN
fueconorg-839	72	54	,	,	PUNCT
fueconorg-839	72	55	2008	2008	NUM
fueconorg-839	72	56	)	)	PUNCT
fueconorg-839	72	57	.	.	PUNCT
fueconorg-839	73	1	given	give	VERB
fueconorg-839	73	2	that	that	SCONJ
fueconorg-839	73	3	managers	manager	NOUN
fueconorg-839	73	4	practice	practice	VERB
fueconorg-839	73	5	em	em	PRON
fueconorg-839	73	6	either	either	CCONJ
fueconorg-839	73	7	to	to	PART
fueconorg-839	73	8	gain	gain	VERB
fueconorg-839	73	9	some	some	DET
fueconorg-839	73	10	private	private	ADJ
fueconorg-839	73	11	benefits	benefit	NOUN
fueconorg-839	73	12	at	at	ADP
fueconorg-839	73	13	the	the	DET
fueconorg-839	73	14	expense	expense	NOUN
fueconorg-839	73	15	of	of	ADP
fueconorg-839	73	16	other	other	ADJ
fueconorg-839	73	17	stakeholders	stakeholder	NOUN
fueconorg-839	73	18	or	or	CCONJ
fueconorg-839	73	19	to	to	PART
fueconorg-839	73	20	mislead	mislead	VERB
fueconorg-839	73	21	shareholders	shareholder	NOUN
fueconorg-839	73	22	about	about	ADP
fueconorg-839	73	23	the	the	DET
fueconorg-839	73	24	firm‟s	firm‟s	NOUN
fueconorg-839	73	25	underlying	underlie	VERB
fueconorg-839	73	26	financial	financial	ADJ
fueconorg-839	73	27	performance	performance	NOUN
fueconorg-839	73	28	(	(	PUNCT
fueconorg-839	73	29	healy	healy	PROPN
fueconorg-839	73	30	and	and	CCONJ
fueconorg-839	73	31	wahlen	wahlen	PROPN
fueconorg-839	73	32	,	,	PUNCT
fueconorg-839	73	33	1999	1999	NUM
fueconorg-839	73	34	)	)	PUNCT
fueconorg-839	73	35	,	,	PUNCT
fueconorg-839	73	36	it	it	PRON
fueconorg-839	73	37	has	have	AUX
fueconorg-839	73	38	been	be	AUX
fueconorg-839	73	39	acknowledge	acknowledge	ADJ
fueconorg-839	73	40	that	that	SCONJ
fueconorg-839	73	41	em	em	PRON
fueconorg-839	73	42	is	be	AUX
fueconorg-839	73	43	considered	consider	VERB
fueconorg-839	73	44	as	as	ADP
fueconorg-839	73	45	a	a	DET
fueconorg-839	73	46	type	type	NOUN
fueconorg-839	73	47	of	of	ADP
fueconorg-839	73	48	agency	agency	NOUN
fueconorg-839	73	49	cost	cost	NOUN
fueconorg-839	73	50	because	because	SCONJ
fueconorg-839	73	51	managers	manager	NOUN
fueconorg-839	73	52	look	look	VERB
fueconorg-839	73	53	after	after	ADP
fueconorg-839	73	54	their	their	PRON
fueconorg-839	73	55	own	own	ADJ
fueconorg-839	73	56	interests	interest	NOUN
fueconorg-839	73	57	by	by	ADP
fueconorg-839	73	58	releasing	release	VERB
fueconorg-839	73	59	financial	financial	ADJ
fueconorg-839	73	60	reporting	reporting	NOUN
fueconorg-839	73	61	that	that	PRON
fueconorg-839	73	62	do	do	AUX
fueconorg-839	73	63	not	not	PART
fueconorg-839	73	64	reflect	reflect	VERB
fueconorg-839	73	65	an	an	DET
fueconorg-839	73	66	accurate	accurate	ADJ
fueconorg-839	73	67	economic	economic	ADJ
fueconorg-839	73	68	picture	picture	NOUN
fueconorg-839	73	69	of	of	ADP
fueconorg-839	73	70	the	the	DET
fueconorg-839	73	71	company	company	NOUN
fueconorg-839	73	72	(	(	PUNCT
fueconorg-839	73	73	prior	prior	ADV
fueconorg-839	73	74	et	et	PROPN
fueconorg-839	73	75	al	al	PROPN
fueconorg-839	73	76	.	.	PROPN
fueconorg-839	73	77	,	,	PUNCT
fueconorg-839	73	78	2008	2008	NUM
fueconorg-839	73	79	)	)	PUNCT
fueconorg-839	73	80	.	.	PUNCT
fueconorg-839	74	1	on	on	ADP
fueconorg-839	74	2	the	the	DET
fueconorg-839	74	3	other	other	ADJ
fueconorg-839	74	4	hand	hand	NOUN
fueconorg-839	74	5	,	,	PUNCT
fueconorg-839	74	6	corporate	corporate	ADJ
fueconorg-839	74	7	reported	report	VERB
fueconorg-839	74	8	information	information	NOUN
fueconorg-839	74	9	is	be	AUX
fueconorg-839	74	10	viewed	view	VERB
fueconorg-839	74	11	as	as	ADP
fueconorg-839	74	12	a	a	DET
fueconorg-839	74	13	form	form	NOUN
fueconorg-839	74	14	of	of	ADP
fueconorg-839	74	15	monitoring	monitoring	NOUN
fueconorg-839	74	16	mechanism	mechanism	NOUN
fueconorg-839	74	17	used	use	VERB
fueconorg-839	74	18	by	by	ADP
fueconorg-839	74	19	investors	investor	NOUN
fueconorg-839	74	20	and	and	CCONJ
fueconorg-839	74	21	other	other	ADJ
fueconorg-839	74	22	external	external	ADJ
fueconorg-839	74	23	users	user	NOUN
fueconorg-839	74	24	to	to	PART
fueconorg-839	74	25	reduce	reduce	VERB
fueconorg-839	74	26	the	the	DET
fueconorg-839	74	27	information	information	NOUN
fueconorg-839	74	28	asymmetry	asymmetry	NOUN
fueconorg-839	74	29	problem	problem	NOUN
fueconorg-839	74	30	(	(	PUNCT
fueconorg-839	74	31	huang	huang	PROPN
fueconorg-839	74	32	and	and	CCONJ
fueconorg-839	74	33	zhang	zhang	PROPN
fueconorg-839	74	34	,	,	PUNCT
fueconorg-839	74	35	2011	2011	NUM
fueconorg-839	74	36	)	)	PUNCT
fueconorg-839	74	37	.	.	PUNCT
fueconorg-839	75	1	hence	hence	ADV
fueconorg-839	75	2	,	,	PUNCT
fueconorg-839	75	3	information	information	NOUN
fueconorg-839	75	4	disclosed	disclose	VERB
fueconorg-839	75	5	in	in	ADP
fueconorg-839	75	6	financial	financial	ADJ
fueconorg-839	75	7	reporting	reporting	NOUN
fueconorg-839	75	8	is	be	AUX
fueconorg-839	75	9	considered	consider	VERB
fueconorg-839	75	10	as	as	ADP
fueconorg-839	75	11	one	one	NUM
fueconorg-839	75	12	of	of	ADP
fueconorg-839	75	13	the	the	DET
fueconorg-839	75	14	possible	possible	ADJ
fueconorg-839	75	15	solutions	solution	NOUN
fueconorg-839	75	16	to	to	PART
fueconorg-839	75	17	reduce	reduce	VERB
fueconorg-839	75	18	the	the	DET
fueconorg-839	75	19	agency	agency	NOUN
fueconorg-839	75	20	problem	problem	NOUN
fueconorg-839	75	21	between	between	ADP
fueconorg-839	75	22	managers	manager	NOUN
fueconorg-839	75	23	and	and	CCONJ
fueconorg-839	75	24	shareholders	shareholder	NOUN
fueconorg-839	75	25	(	(	PUNCT
fueconorg-839	75	26	eng	eng	PROPN
fueconorg-839	75	27	and	and	CCONJ
fueconorg-839	75	28	mak	mak	PROPN
fueconorg-839	75	29	,	,	PUNCT
fueconorg-839	75	30	2003	2003	NUM
fueconorg-839	75	31	)	)	PUNCT
fueconorg-839	75	32	.	.	PUNCT
fueconorg-839	76	1	theoretically	theoretically	ADV
fueconorg-839	76	2	,	,	PUNCT
fueconorg-839	76	3	em	em	PRON
fueconorg-839	76	4	and	and	CCONJ
fueconorg-839	76	5	csr	csr	NOUN
fueconorg-839	76	6	are	be	AUX
fueconorg-839	76	7	linked	link	VERB
fueconorg-839	76	8	through	through	ADP
fueconorg-839	76	9	two	two	NUM
fueconorg-839	76	10	perspectives	perspective	NOUN
fueconorg-839	76	11	.	.	PUNCT
fueconorg-839	77	1	first	first	ADV
fueconorg-839	77	2	,	,	PUNCT
fueconorg-839	77	3	it	it	PRON
fueconorg-839	77	4	has	have	AUX
fueconorg-839	77	5	been	be	AUX
fueconorg-839	77	6	argued	argue	VERB
fueconorg-839	77	7	that	that	SCONJ
fueconorg-839	77	8	firms	firm	NOUN
fueconorg-839	77	9	with	with	ADP
fueconorg-839	77	10	strong	strong	ADJ
fueconorg-839	77	11	commitments	commitment	NOUN
fueconorg-839	77	12	to	to	ADP
fueconorg-839	77	13	csr	csr	NOUN
fueconorg-839	77	14	are	be	AUX
fueconorg-839	77	15	less	less	ADV
fueconorg-839	77	16	likely	likely	ADJ
fueconorg-839	77	17	to	to	PART
fueconorg-839	77	18	manage	manage	VERB
fueconorg-839	77	19	earnings	earning	NOUN
fueconorg-839	77	20	since	since	SCONJ
fueconorg-839	77	21	they	they	PRON
fueconorg-839	77	22	do	do	AUX
fueconorg-839	77	23	not	not	PART
fueconorg-839	77	24	hide	hide	VERB
fueconorg-839	77	25	unfavorable	unfavorable	ADJ
fueconorg-839	77	26	earnings	earning	NOUN
fueconorg-839	77	27	realizations	realization	NOUN
fueconorg-839	77	28	and	and	CCONJ
fueconorg-839	77	29	,	,	PUNCT
fueconorg-839	77	30	therefore	therefore	ADV
fueconorg-839	77	31	,	,	PUNCT
fueconorg-839	77	32	conduct	conduct	VERB
fueconorg-839	77	33	no	no	DET
fueconorg-839	77	34	em	em	PRON
fueconorg-839	77	35	(	(	PUNCT
fueconorg-839	77	36	chih	chih	PROPN
fueconorg-839	77	37	et	et	PROPN
fueconorg-839	77	38	al	al	PROPN
fueconorg-839	77	39	.	.	PROPN
fueconorg-839	77	40	,	,	PUNCT
fueconorg-839	77	41	2008	2008	NUM
fueconorg-839	77	42	)	)	PUNCT
fueconorg-839	77	43	.	.	PUNCT
fueconorg-839	78	1	since	since	SCONJ
fueconorg-839	78	2	em	em	PRON
fueconorg-839	78	3	is	be	AUX
fueconorg-839	78	4	perceived	perceive	VERB
fueconorg-839	78	5	as	as	ADP
fueconorg-839	78	6	an	an	DET
fueconorg-839	78	7	irresponsible	irresponsible	ADJ
fueconorg-839	78	8	act	act	NOUN
fueconorg-839	78	9	with	with	ADP
fueconorg-839	78	10	csr	csr	NOUN
fueconorg-839	78	11	principles	principle	NOUN
fueconorg-839	78	12	,	,	PUNCT
fueconorg-839	78	13	choi	choi	PROPN
fueconorg-839	78	14	et	et	PROPN
fueconorg-839	78	15	al	al	PROPN
fueconorg-839	78	16	.	.	PROPN
fueconorg-839	79	1	(	(	PUNCT
fueconorg-839	79	2	2013	2013	NUM
fueconorg-839	79	3	)	)	PUNCT
fueconorg-839	79	4	argue	argue	VERB
fueconorg-839	79	5	that	that	SCONJ
fueconorg-839	79	6	firms	firm	NOUN
fueconorg-839	79	7	with	with	ADP
fueconorg-839	79	8	strong	strong	ADJ
fueconorg-839	79	9	commitment	commitment	NOUN
fueconorg-839	79	10	to	to	ADP
fueconorg-839	79	11	csr	csr	NOUN
fueconorg-839	79	12	are	be	AUX
fueconorg-839	79	13	more	more	ADV
fueconorg-839	79	14	prone	prone	ADJ
fueconorg-839	79	15	to	to	PART
fueconorg-839	79	16	act	act	VERB
fueconorg-839	79	17	in	in	ADP
fueconorg-839	79	18	a	a	DET
fueconorg-839	79	19	responsible	responsible	ADJ
fueconorg-839	79	20	way	way	NOUN
fueconorg-839	79	21	when	when	SCONJ
fueconorg-839	79	22	reporting	report	VERB
fueconorg-839	79	23	their	their	PRON
fueconorg-839	79	24	financial	financial	ADJ
fueconorg-839	79	25	statements	statement	NOUN
fueconorg-839	79	26	.	.	PUNCT
fueconorg-839	80	1	likewise	likewise	ADV
fueconorg-839	80	2	,	,	PUNCT
fueconorg-839	80	3	kim	kim	PROPN
fueconorg-839	80	4	et	et	PROPN
fueconorg-839	80	5	al	al	PROPN
fueconorg-839	80	6	.	.	PROPN
fueconorg-839	81	1	(	(	PUNCT
fueconorg-839	81	2	2012	2012	NUM
fueconorg-839	81	3	)	)	PUNCT
fueconorg-839	81	4	point	point	VERB
fueconorg-839	81	5	out	out	ADP
fueconorg-839	81	6	that	that	SCONJ
fueconorg-839	81	7	companies	company	NOUN
fueconorg-839	81	8	that	that	PRON
fueconorg-839	81	9	expend	expend	VERB
fueconorg-839	81	10	their	their	PRON
fueconorg-839	81	11	efforts	effort	NOUN
fueconorg-839	81	12	and	and	CCONJ
fueconorg-839	81	13	resources	resource	NOUN
fueconorg-839	81	14	in	in	ADP
fueconorg-839	81	15	designing	design	VERB
fueconorg-839	81	16	csr	csr	NOUN
fueconorg-839	81	17	programs	program	NOUN
fueconorg-839	81	18	and	and	CCONJ
fueconorg-839	81	19	implement	implement	VERB
fueconorg-839	81	20	these	these	DET
fueconorg-839	81	21	programs	program	NOUN
fueconorg-839	81	22	to	to	PART
fueconorg-839	81	23	address	address	VERB
fueconorg-839	81	24	the	the	DET
fueconorg-839	81	25	ethical	ethical	ADJ
fueconorg-839	81	26	interests	interest	NOUN
fueconorg-839	81	27	of	of	ADP
fueconorg-839	81	28	stakeholders	stakeholder	NOUN
fueconorg-839	81	29	follow	follow	VERB
fueconorg-839	81	30	more	more	ADV
fueconorg-839	81	31	transparent	transparent	ADJ
fueconorg-839	81	32	and	and	CCONJ
fueconorg-839	81	33	reliable	reliable	ADJ
fueconorg-839	81	34	financial	financial	ADJ
fueconorg-839	81	35	reporting	reporting	NOUN
fueconorg-839	81	36	and	and	CCONJ
fueconorg-839	81	37	less	less	ADV
fueconorg-839	81	38	likely	likely	ADJ
fueconorg-839	81	39	to	to	PART
fueconorg-839	81	40	manage	manage	VERB
fueconorg-839	81	41	earnings	earning	NOUN
fueconorg-839	81	42	.	.	PUNCT
fueconorg-839	82	1	inversely	inversely	ADV
fueconorg-839	82	2	,	,	PUNCT
fueconorg-839	82	3	the	the	DET
fueconorg-839	82	4	second	second	ADJ
fueconorg-839	82	5	perspective	perspective	NOUN
fueconorg-839	82	6	suggests	suggest	VERB
fueconorg-839	82	7	that	that	SCONJ
fueconorg-839	82	8	managers	manager	NOUN
fueconorg-839	82	9	who	who	PRON
fueconorg-839	82	10	manage	manage	VERB
fueconorg-839	82	11	earnings	earning	NOUN
fueconorg-839	82	12	may	may	AUX
fueconorg-839	82	13	strategically	strategically	ADV
fueconorg-839	82	14	use	use	VERB
fueconorg-839	82	15	csr	csr	NOUN
fueconorg-839	82	16	information	information	NOUN
fueconorg-839	82	17	to	to	PART
fueconorg-839	82	18	disguise	disguise	VERB
fueconorg-839	82	19	their	their	PRON
fueconorg-839	82	20	opportunistic	opportunistic	ADJ
fueconorg-839	82	21	behavior	behavior	NOUN
fueconorg-839	82	22	(	(	PUNCT
fueconorg-839	82	23	prior	prior	ADV
fueconorg-839	82	24	et	et	PROPN
fueconorg-839	82	25	al	al	PROPN
fueconorg-839	82	26	.	.	PROPN
fueconorg-839	82	27	,	,	PUNCT
fueconorg-839	82	28	2008	2008	NUM
fueconorg-839	82	29	)	)	PUNCT
fueconorg-839	82	30	.	.	PUNCT
fueconorg-839	83	1	according	accord	VERB
fueconorg-839	83	2	to	to	ADP
fueconorg-839	83	3	prior	prior	ADV
fueconorg-839	83	4	et	et	PROPN
fueconorg-839	83	5	al	al	PROPN
fueconorg-839	83	6	.	.	PUNCT
fueconorg-839	84	1	(	(	PUNCT
fueconorg-839	84	2	2008	2008	NUM
fueconorg-839	84	3	)	)	PUNCT
fueconorg-839	84	4	,	,	PUNCT
fueconorg-839	84	5	managers	manager	NOUN
fueconorg-839	84	6	who	who	PRON
fueconorg-839	84	7	engage	engage	VERB
fueconorg-839	84	8	in	in	ADP
fueconorg-839	84	9	em	em	PRON
fueconorg-839	84	10	may	may	AUX
fueconorg-839	84	11	resort	resort	VERB
fueconorg-839	84	12	to	to	ADP
fueconorg-839	84	13	csr	csr	PROPN
fueconorg-839	84	14	to	to	PART
fueconorg-839	84	15	deal	deal	VERB
fueconorg-839	84	16	with	with	ADP
fueconorg-839	84	17	their	their	PRON
fueconorg-839	84	18	stakeholders‟	stakeholders‟	NOUN
fueconorg-839	84	19	activism	activism	NOUN
fueconorg-839	84	20	and	and	CCONJ
fueconorg-839	84	21	vigilance	vigilance	NOUN
fueconorg-839	84	22	(	(	PUNCT
fueconorg-839	84	23	prior	prior	ADV
fueconorg-839	84	24	et	et	PROPN
fueconorg-839	84	25	al	al	PROPN
fueconorg-839	84	26	.	.	PROPN
fueconorg-839	84	27	,	,	PUNCT
fueconorg-839	84	28	2008	2008	NUM
fueconorg-839	84	29	)	)	PUNCT
fueconorg-839	84	30	.	.	PUNCT
fueconorg-839	85	1	in	in	ADP
fueconorg-839	85	2	line	line	NOUN
fueconorg-839	85	3	with	with	ADP
fueconorg-839	85	4	this	this	DET
fueconorg-839	85	5	argument	argument	NOUN
fueconorg-839	85	6	,	,	PUNCT
fueconorg-839	85	7	choi	choi	PROPN
fueconorg-839	85	8	et	et	PROPN
fueconorg-839	85	9	al	al	PROPN
fueconorg-839	85	10	.	.	PROPN
fueconorg-839	86	1	(	(	PUNCT
fueconorg-839	86	2	2013	2013	NUM
fueconorg-839	86	3	)	)	PUNCT
fueconorg-839	86	4	argue	argue	VERB
fueconorg-839	86	5	that	that	SCONJ
fueconorg-839	86	6	managers	manager	NOUN
fueconorg-839	86	7	who	who	PRON
fueconorg-839	86	8	act	act	VERB
fueconorg-839	86	9	in	in	ADP
fueconorg-839	86	10	pursuit	pursuit	NOUN
fueconorg-839	86	11	of	of	ADP
fueconorg-839	86	12	private	private	ADJ
fueconorg-839	86	13	benefits	benefit	NOUN
fueconorg-839	86	14	by	by	ADP
fueconorg-839	86	15	distorting	distort	VERB
fueconorg-839	86	16	earnings	earning	NOUN
fueconorg-839	86	17	information	information	NOUN
fueconorg-839	86	18	are	be	AUX
fueconorg-839	86	19	able	able	ADJ
fueconorg-839	86	20	to	to	PART
fueconorg-839	86	21	entrench	entrench	VERB
fueconorg-839	86	22	themselves	themselves	PRON
fueconorg-839	86	23	through	through	ADP
fueconorg-839	86	24	engaging	engage	VERB
fueconorg-839	86	25	in	in	ADP
fueconorg-839	86	26	csr	csr	NOUN
fueconorg-839	86	27	activities	activity	NOUN
fueconorg-839	86	28	.	.	PUNCT
fueconorg-839	87	1	empirically	empirically	ADV
fueconorg-839	87	2	,	,	PUNCT
fueconorg-839	87	3	the	the	DET
fueconorg-839	87	4	studies	study	NOUN
fueconorg-839	87	5	of	of	ADP
fueconorg-839	87	6	choi	choi	PROPN
fueconorg-839	87	7	et	et	PROPN
fueconorg-839	87	8	al	al	PROPN
fueconorg-839	87	9	.	.	PROPN
fueconorg-839	88	1	(	(	PUNCT
fueconorg-839	88	2	2013	2013	NUM
fueconorg-839	88	3	)	)	PUNCT
fueconorg-839	88	4	;	;	PUNCT
fueconorg-839	89	1	kim	kim	PROPN
fueconorg-839	89	2	et	et	PROPN
fueconorg-839	89	3	al	al	PROPN
fueconorg-839	89	4	.	.	PROPN
fueconorg-839	89	5	(	(	PUNCT
fueconorg-839	89	6	2012	2012	NUM
fueconorg-839	89	7	)	)	PUNCT
fueconorg-839	89	8	;	;	PUNCT
fueconorg-839	89	9	and	and	CCONJ
fueconorg-839	89	10	chih	chih	PROPN
fueconorg-839	89	11	et	et	PROPN
fueconorg-839	89	12	al	al	PROPN
fueconorg-839	89	13	.	.	PROPN
fueconorg-839	89	14	(	(	PUNCT
fueconorg-839	89	15	2008	2008	NUM
fueconorg-839	89	16	)	)	PUNCT
fueconorg-839	89	17	found	find	VERB
fueconorg-839	89	18	that	that	SCONJ
fueconorg-839	89	19	em	em	PRON
fueconorg-839	89	20	is	be	AUX
fueconorg-839	89	21	negatively	negatively	ADV
fueconorg-839	89	22	related	relate	VERB
fueconorg-839	89	23	to	to	ADP
fueconorg-839	89	24	csr	csr	NOUN
fueconorg-839	89	25	suggesting	suggest	VERB
fueconorg-839	89	26	that	that	SCONJ
fueconorg-839	89	27	firms	firm	NOUN
fueconorg-839	89	28	with	with	ADP
fueconorg-839	89	29	strong	strong	ADJ
fueconorg-839	89	30	commitment	commitment	NOUN
fueconorg-839	89	31	to	to	ADP
fueconorg-839	89	32	csr	csr	NOUN
fueconorg-839	89	33	are	be	AUX
fueconorg-839	89	34	less	less	ADV
fueconorg-839	89	35	likely	likely	ADJ
fueconorg-839	89	36	to	to	PART
fueconorg-839	89	37	engage	engage	VERB
fueconorg-839	89	38	in	in	ADP
fueconorg-839	89	39	em	em	PRON
fueconorg-839	89	40	.	.	PUNCT
fueconorg-839	90	1	on	on	ADP
fueconorg-839	90	2	the	the	DET
fueconorg-839	90	3	other	other	ADJ
fueconorg-839	90	4	hand	hand	NOUN
fueconorg-839	90	5	,	,	PUNCT
fueconorg-839	90	6	several	several	ADJ
fueconorg-839	90	7	studies	study	NOUN
fueconorg-839	90	8	have	have	AUX
fueconorg-839	90	9	found	find	VERB
fueconorg-839	90	10	that	that	SCONJ
fueconorg-839	90	11	em	em	PRON
fueconorg-839	90	12	and	and	CCONJ
fueconorg-839	90	13	csr	csr	NOUN
fueconorg-839	90	14	are	be	AUX
fueconorg-839	90	15	positively	positively	ADV
fueconorg-839	90	16	related	relate	VERB
fueconorg-839	90	17	(	(	PUNCT
fueconorg-839	90	18	gargouri	gargouri	PROPN
fueconorg-839	90	19	et	et	PROPN
fueconorg-839	90	20	al	al	PROPN
fueconorg-839	90	21	.	.	PROPN
fueconorg-839	90	22	,	,	PUNCT
fueconorg-839	90	23	2010	2010	NUM
fueconorg-839	90	24	;	;	PUNCT
fueconorg-839	90	25	prior	prior	ADV
fueconorg-839	90	26	et	et	PROPN
fueconorg-839	90	27	al	al	PROPN
fueconorg-839	90	28	.	.	PROPN
fueconorg-839	90	29	,	,	PUNCT
fueconorg-839	90	30	2008	2008	NUM
fueconorg-839	90	31	;	;	PUNCT
fueconorg-839	90	32	patten	patten	ADJ
fueconorg-839	90	33	and	and	CCONJ
fueconorg-839	90	34	trompeter	trompeter	NOUN
fueconorg-839	90	35	,	,	PUNCT
fueconorg-839	90	36	2003	2003	NUM
fueconorg-839	90	37	)	)	PUNCT
fueconorg-839	90	38	and	and	CCONJ
fueconorg-839	90	39	suggesting	suggest	VERB
fueconorg-839	90	40	that	that	SCONJ
fueconorg-839	90	41	firms	firm	NOUN
fueconorg-839	90	42	with	with	ADP
fueconorg-839	90	43	a	a	DET
fueconorg-839	90	44	higher	high	ADJ
fueconorg-839	90	45	level	level	NOUN
fueconorg-839	90	46	of	of	ADP
fueconorg-839	90	47	em	em	PRON
fueconorg-839	90	48	resort	resort	VERB
fueconorg-839	90	49	to	to	ADP
fueconorg-839	90	50	csr	csr	NOUN
fueconorg-839	90	51	activities	activity	NOUN
fueconorg-839	90	52	to	to	PART
fueconorg-839	90	53	disguise	disguise	VERB
fueconorg-839	90	54	managerial	managerial	ADJ
fueconorg-839	90	55	opportunistic	opportunistic	ADJ
fueconorg-839	90	56	behavior	behavior	NOUN
fueconorg-839	90	57	.	.	PUNCT
fueconorg-839	91	1	the	the	DET
fueconorg-839	91	2	stakeholder	stakeholder	NOUN
fueconorg-839	91	3	theory	theory	NOUN
fueconorg-839	91	4	offers	offer	VERB
fueconorg-839	91	5	a	a	DET
fueconorg-839	91	6	beneficial	beneficial	ADJ
fueconorg-839	91	7	foundation	foundation	NOUN
fueconorg-839	91	8	for	for	ADP
fueconorg-839	91	9	research	research	NOUN
fueconorg-839	91	10	into	into	ADP
fueconorg-839	91	11	the	the	DET
fueconorg-839	91	12	connection	connection	NOUN
fueconorg-839	91	13	between	between	ADP
fueconorg-839	91	14	em	em	PRON
fueconorg-839	91	15	and	and	CCONJ
fueconorg-839	91	16	csr	csr	PROPN
fueconorg-839	91	17	.	.	PROPN
fueconorg-839	91	18	according	accord	VERB
fueconorg-839	91	19	to	to	ADP
fueconorg-839	91	20	the	the	DET
fueconorg-839	91	21	stakeholder	stakeholder	NOUN
fueconorg-839	91	22	theory	theory	NOUN
fueconorg-839	91	23	,	,	PUNCT
fueconorg-839	91	24	csr	csr	X
fueconorg-839	91	25	is	be	AUX
fueconorg-839	91	26	seen	see	VERB
fueconorg-839	91	27	as	as	ADP
fueconorg-839	91	28	obligatory	obligatory	ADJ
fueconorg-839	91	29	for	for	SCONJ
fueconorg-839	91	30	the	the	DET
fueconorg-839	91	31	firm	firm	NOUN
fueconorg-839	91	32	to	to	PART
fueconorg-839	91	33	discharge	discharge	VERB
fueconorg-839	91	34	wider	wide	ADJ
fueconorg-839	91	35	accountability	accountability	NOUN
fueconorg-839	91	36	norms	norm	NOUN
fueconorg-839	91	37	by	by	ADP
fueconorg-839	91	38	providing	provide	VERB
fueconorg-839	91	39	information	information	NOUN
fueconorg-839	91	40	to	to	ADP
fueconorg-839	91	41	relevant	relevant	ADJ
fueconorg-839	91	42	stakeholders	stakeholder	NOUN
fueconorg-839	91	43	(	(	PUNCT
fueconorg-839	91	44	buhr	buhr	NOUN
fueconorg-839	91	45	,	,	PUNCT
fueconorg-839	91	46	2001	2001	NUM
fueconorg-839	91	47	;	;	PUNCT
fueconorg-839	91	48	guay	guay	X
fueconorg-839	91	49	et	et	PROPN
fueconorg-839	91	50	al	al	PROPN
fueconorg-839	91	51	.	.	PROPN
fueconorg-839	91	52	,	,	PUNCT
fueconorg-839	91	53	1996	1996	NUM
fueconorg-839	91	54	)	)	PUNCT
fueconorg-839	91	55	.	.	PUNCT
fueconorg-839	92	1	the	the	DET
fueconorg-839	92	2	stakeholder	stakeholder	NOUN
fueconorg-839	92	3	theory	theory	NOUN
fueconorg-839	92	4	is	be	AUX
fueconorg-839	92	5	about	about	ADP
fueconorg-839	92	6	groups	group	NOUN
fueconorg-839	92	7	and	and	CCONJ
fueconorg-839	92	8	individuals	individual	NOUN
fueconorg-839	92	9	who	who	PRON
fueconorg-839	92	10	can	can	AUX
fueconorg-839	92	11	affect	affect	VERB
fueconorg-839	92	12	or	or	CCONJ
fueconorg-839	92	13	be	be	AUX
fueconorg-839	92	14	affected	affect	VERB
fueconorg-839	92	15	by	by	ADP
fueconorg-839	92	16	the	the	DET
fueconorg-839	92	17	organization	organization	NOUN
fueconorg-839	92	18	,	,	PUNCT
fueconorg-839	92	19	and	and	CCONJ
fueconorg-839	92	20	how	how	SCONJ
fueconorg-839	92	21	the	the	DET
fueconorg-839	92	22	organizations	organization	NOUN
fueconorg-839	92	23	manage	manage	VERB
fueconorg-839	92	24	those	those	DET
fueconorg-839	92	25	groups	group	NOUN
fueconorg-839	92	26	and	and	CCONJ
fueconorg-839	92	27	individuals	individual	NOUN
fueconorg-839	92	28	(	(	PUNCT
fueconorg-839	92	29	freeman	freeman	NOUN
fueconorg-839	92	30	,	,	PUNCT
fueconorg-839	92	31	1984	1984	NUM
fueconorg-839	92	32	)	)	PUNCT
fueconorg-839	92	33	.	.	PUNCT
fueconorg-839	93	1	the	the	DET
fueconorg-839	93	2	theory	theory	NOUN
fueconorg-839	93	3	further	further	ADJ
fueconorg-839	93	4	views	view	NOUN
fueconorg-839	93	5	that	that	SCONJ
fueconorg-839	93	6	organizations	organization	NOUN
fueconorg-839	93	7	have	have	VERB
fueconorg-839	93	8	a	a	DET
fueconorg-839	93	9	duty	duty	NOUN
fueconorg-839	93	10	and	and	CCONJ
fueconorg-839	93	11	obligation	obligation	NOUN
fueconorg-839	93	12	to	to	ADP
fueconorg-839	93	13	a	a	DET
fueconorg-839	93	14	wider	wide	ADJ
fueconorg-839	93	15	range	range	NOUN
fueconorg-839	93	16	of	of	ADP
fueconorg-839	93	17	stakeholders	stakeholder	NOUN
fueconorg-839	93	18	(	(	PUNCT
fueconorg-839	93	19	buhr	buhr	NOUN
fueconorg-839	93	20	,	,	PUNCT
fueconorg-839	93	21	2001	2001	NUM
fueconorg-839	93	22	;	;	PUNCT
fueconorg-839	93	23	guay	guay	X
fueconorg-839	93	24	et	et	PROPN
fueconorg-839	93	25	al	al	PROPN
fueconorg-839	93	26	.	.	PROPN
fueconorg-839	93	27	,	,	PUNCT
fueconorg-839	93	28	1996	1996	NUM
fueconorg-839	93	29	)	)	PUNCT
fueconorg-839	93	30	and	and	CCONJ
fueconorg-839	93	31	the	the	DET
fueconorg-839	93	32	managers	manager	NOUN
fueconorg-839	93	33	decisions	decision	NOUN
fueconorg-839	93	34	need	need	VERB
fueconorg-839	93	35	to	to	PART
fueconorg-839	93	36	incorporate	incorporate	VERB
fueconorg-839	93	37	the	the	DET
fueconorg-839	93	38	352	352	NUM
fueconorg-839	93	39	y.	y.	PROPN
fueconorg-839	93	40	almahrog	almahrog	PROPN
fueconorg-839	93	41	,	,	PUNCT
fueconorg-839	93	42	a.	a.	PROPN
fueconorg-839	93	43	marai1	marai1	PROPN
fueconorg-839	93	44	,	,	PUNCT
fueconorg-839	93	45	g.	g.	PROPN
fueconorg-839	93	46	knežević	knežević	PROPN
fueconorg-839	93	47	interests	interest	NOUN
fueconorg-839	93	48	of	of	ADP
fueconorg-839	93	49	all	all	DET
fueconorg-839	93	50	stakeholders	stakeholder	NOUN
fueconorg-839	93	51	(	(	PUNCT
fueconorg-839	93	52	grougiou	grougiou	NOUN
fueconorg-839	93	53	et	et	PROPN
fueconorg-839	93	54	al	al	PROPN
fueconorg-839	93	55	.	.	PROPN
fueconorg-839	93	56	,	,	PUNCT
fueconorg-839	93	57	2014	2014	NUM
fueconorg-839	93	58	)	)	PUNCT
fueconorg-839	93	59	.	.	PUNCT
fueconorg-839	94	1	however	however	ADV
fueconorg-839	94	2	,	,	PUNCT
fueconorg-839	94	3	this	this	DET
fueconorg-839	94	4	perspective	perspective	NOUN
fueconorg-839	94	5	provides	provide	VERB
fueconorg-839	94	6	a	a	DET
fueconorg-839	94	7	prescription	prescription	NOUN
fueconorg-839	94	8	for	for	ADP
fueconorg-839	94	9	how	how	SCONJ
fueconorg-839	94	10	managers	manager	NOUN
fueconorg-839	94	11	can	can	AUX
fueconorg-839	94	12	undertake	undertake	VERB
fueconorg-839	94	13	strategies	strategy	NOUN
fueconorg-839	94	14	to	to	PART
fueconorg-839	94	15	manage	manage	VERB
fueconorg-839	94	16	and	and	CCONJ
fueconorg-839	94	17	treat	treat	VERB
fueconorg-839	94	18	their	their	PRON
fueconorg-839	94	19	various	various	ADJ
fueconorg-839	94	20	stakeholders	stakeholder	NOUN
fueconorg-839	94	21	;	;	PUNCT
fueconorg-839	94	22	it	it	PRON
fueconorg-839	94	23	does	do	AUX
fueconorg-839	94	24	not	not	PART
fueconorg-839	94	25	have	have	VERB
fueconorg-839	94	26	a	a	DET
fueconorg-839	94	27	direct	direct	ADJ
fueconorg-839	94	28	role	role	NOUN
fueconorg-839	94	29	in	in	ADP
fueconorg-839	94	30	predicting	predict	VERB
fueconorg-839	94	31	managerial	managerial	ADJ
fueconorg-839	94	32	behavior	behavior	NOUN
fueconorg-839	94	33	in	in	ADP
fueconorg-839	94	34	practice	practice	NOUN
fueconorg-839	94	35	(	(	PUNCT
fueconorg-839	94	36	deegan	deegan	PROPN
fueconorg-839	94	37	,	,	PUNCT
fueconorg-839	94	38	2002	2002	NUM
fueconorg-839	94	39	)	)	PUNCT
fueconorg-839	94	40	.	.	PUNCT
fueconorg-839	95	1	since	since	SCONJ
fueconorg-839	95	2	the	the	DET
fueconorg-839	95	3	firm	firm	NOUN
fueconorg-839	95	4	is	be	AUX
fueconorg-839	95	5	perceived	perceive	VERB
fueconorg-839	95	6	as	as	ADP
fueconorg-839	95	7	a	a	DET
fueconorg-839	95	8	multilateral	multilateral	ADJ
fueconorg-839	95	9	set	set	NOUN
fueconorg-839	95	10	of	of	ADP
fueconorg-839	95	11	relationships	relationship	NOUN
fueconorg-839	95	12	amongst	amongst	ADP
fueconorg-839	95	13	stakeholders	stakeholder	NOUN
fueconorg-839	95	14	,	,	PUNCT
fueconorg-839	95	15	grougiou	grougiou	NOUN
fueconorg-839	95	16	et	et	PROPN
fueconorg-839	95	17	al	al	PROPN
fueconorg-839	95	18	.	.	PROPN
fueconorg-839	96	1	(	(	PUNCT
fueconorg-839	96	2	2014	2014	NUM
fueconorg-839	96	3	)	)	PUNCT
fueconorg-839	96	4	indicate	indicate	VERB
fueconorg-839	96	5	that	that	SCONJ
fueconorg-839	96	6	since	since	SCONJ
fueconorg-839	96	7	mangers	manger	NOUN
fueconorg-839	96	8	attempt	attempt	VERB
fueconorg-839	96	9	to	to	PART
fueconorg-839	96	10	attend	attend	VERB
fueconorg-839	96	11	a	a	DET
fueconorg-839	96	12	multilateral	multilateral	ADJ
fueconorg-839	96	13	set	set	NOUN
fueconorg-839	96	14	of	of	ADP
fueconorg-839	96	15	stakeholders	stakeholder	NOUN
fueconorg-839	96	16	objectives	objective	NOUN
fueconorg-839	96	17	,	,	PUNCT
fueconorg-839	96	18	the	the	DET
fueconorg-839	96	19	information	information	NOUN
fueconorg-839	96	20	asymmetry	asymmetry	NOUN
fueconorg-839	96	21	between	between	ADP
fueconorg-839	96	22	mangers	manger	NOUN
fueconorg-839	96	23	and	and	CCONJ
fueconorg-839	96	24	stakeholder	stakeholder	NOUN
fueconorg-839	96	25	is	be	AUX
fueconorg-839	96	26	high	high	ADJ
fueconorg-839	96	27	.	.	PUNCT
fueconorg-839	97	1	the	the	DET
fueconorg-839	97	2	existence	existence	NOUN
fueconorg-839	97	3	of	of	ADP
fueconorg-839	97	4	information	information	NOUN
fueconorg-839	97	5	asymmetry	asymmetry	NOUN
fueconorg-839	97	6	provides	provide	VERB
fueconorg-839	97	7	managers	manager	NOUN
fueconorg-839	97	8	an	an	DET
fueconorg-839	97	9	opportunity	opportunity	NOUN
fueconorg-839	97	10	to	to	PART
fueconorg-839	97	11	practice	practice	VERB
fueconorg-839	97	12	em	em	PRON
fueconorg-839	97	13	.	.	PUNCT
fueconorg-839	98	1	further	far	ADV
fueconorg-839	98	2	to	to	ADP
fueconorg-839	98	3	this	this	PRON
fueconorg-839	98	4	,	,	PUNCT
fueconorg-839	98	5	hoque	hoque	NOUN
fueconorg-839	98	6	(	(	PUNCT
fueconorg-839	98	7	2006	2006	NUM
fueconorg-839	98	8	)	)	PUNCT
fueconorg-839	98	9	argues	argue	VERB
fueconorg-839	98	10	that	that	SCONJ
fueconorg-839	98	11	managers	manager	NOUN
fueconorg-839	98	12	manipulate	manipulate	VERB
fueconorg-839	98	13	earnings	earning	NOUN
fueconorg-839	98	14	to	to	PART
fueconorg-839	98	15	improve	improve	VERB
fueconorg-839	98	16	their	their	PRON
fueconorg-839	98	17	private	private	ADJ
fueconorg-839	98	18	interests	interest	NOUN
fueconorg-839	98	19	at	at	ADP
fueconorg-839	98	20	the	the	DET
fueconorg-839	98	21	expense	expense	NOUN
fueconorg-839	98	22	of	of	ADP
fueconorg-839	98	23	other	other	ADJ
fueconorg-839	98	24	stakeholders	stakeholder	NOUN
fueconorg-839	98	25	.	.	PUNCT
fueconorg-839	99	1	moreover	moreover	ADV
fueconorg-839	99	2	,	,	PUNCT
fueconorg-839	99	3	grougiou	grougiou	PROPN
fueconorg-839	99	4	et	et	PROPN
fueconorg-839	99	5	al	al	PROPN
fueconorg-839	99	6	.	.	PUNCT
fueconorg-839	99	7	(	(	PUNCT
fueconorg-839	99	8	2014	2014	NUM
fueconorg-839	99	9	)	)	PUNCT
fueconorg-839	99	10	;	;	PUNCT
fueconorg-839	99	11	and	and	CCONJ
fueconorg-839	99	12	sun	sun	PROPN
fueconorg-839	99	13	et	et	PROPN
fueconorg-839	99	14	al	al	PROPN
fueconorg-839	99	15	.	.	PROPN
fueconorg-839	100	1	(	(	PUNCT
fueconorg-839	100	2	2010	2010	NUM
fueconorg-839	100	3	)	)	PUNCT
fueconorg-839	100	4	illustrate	illustrate	VERB
fueconorg-839	100	5	that	that	SCONJ
fueconorg-839	100	6	companies	company	NOUN
fueconorg-839	100	7	that	that	PRON
fueconorg-839	100	8	engage	engage	VERB
fueconorg-839	100	9	in	in	ADP
fueconorg-839	100	10	csr	csr	NOUN
fueconorg-839	100	11	to	to	PART
fueconorg-839	100	12	negotiate	negotiate	VERB
fueconorg-839	100	13	diverse	diverse	ADJ
fueconorg-839	100	14	stakeholders	stakeholder	NOUN
fueconorg-839	100	15	interests	interest	NOUN
fueconorg-839	100	16	are	be	AUX
fueconorg-839	100	17	inadvertently	inadvertently	ADV
fueconorg-839	100	18	expected	expect	VERB
fueconorg-839	100	19	to	to	PART
fueconorg-839	100	20	practice	practice	VERB
fueconorg-839	100	21	em	em	PRON
fueconorg-839	100	22	.	.	PUNCT
fueconorg-839	101	1	thus	thus	ADV
fueconorg-839	101	2	one	one	PRON
fueconorg-839	101	3	can	can	AUX
fueconorg-839	101	4	assume	assume	VERB
fueconorg-839	101	5	a	a	DET
fueconorg-839	101	6	positive	positive	ADJ
fueconorg-839	101	7	relationship	relationship	NOUN
fueconorg-839	101	8	between	between	ADP
fueconorg-839	101	9	em	em	PRON
fueconorg-839	101	10	and	and	CCONJ
fueconorg-839	101	11	csr	csr	X
fueconorg-839	101	12	in	in	ADP
fueconorg-839	101	13	the	the	DET
fueconorg-839	101	14	stakeholder	stakeholder	NOUN
fueconorg-839	101	15	theory	theory	NOUN
fueconorg-839	101	16	framework	framework	NOUN
fueconorg-839	101	17	.	.	PUNCT
fueconorg-839	102	1	since	since	SCONJ
fueconorg-839	102	2	the	the	DET
fueconorg-839	102	3	engagement	engagement	NOUN
fueconorg-839	102	4	with	with	ADP
fueconorg-839	102	5	csr	csr	PROPN
fueconorg-839	102	6	is	be	AUX
fueconorg-839	102	7	one	one	NUM
fueconorg-839	102	8	of	of	ADP
fueconorg-839	102	9	the	the	DET
fueconorg-839	102	10	management	management	NOUN
fueconorg-839	102	11	strategies	strategy	NOUN
fueconorg-839	102	12	to	to	PART
fueconorg-839	102	13	endorse	endorse	VERB
fueconorg-839	102	14	firm‟s	firm‟s	ADP
fueconorg-839	102	15	legitimacy	legitimacy	NOUN
fueconorg-839	102	16	(	(	PUNCT
fueconorg-839	102	17	grougiou	grougiou	NOUN
fueconorg-839	102	18	et	et	PROPN
fueconorg-839	102	19	al	al	PROPN
fueconorg-839	102	20	.	.	PROPN
fueconorg-839	102	21	,	,	PUNCT
fueconorg-839	102	22	2014	2014	NUM
fueconorg-839	102	23	)	)	PUNCT
fueconorg-839	102	24	,	,	PUNCT
fueconorg-839	102	25	we	we	PRON
fueconorg-839	102	26	looked	look	VERB
fueconorg-839	102	27	into	into	ADP
fueconorg-839	102	28	the	the	DET
fueconorg-839	102	29	views	view	NOUN
fueconorg-839	102	30	of	of	ADP
fueconorg-839	102	31	the	the	DET
fueconorg-839	102	32	legitimacy	legitimacy	NOUN
fueconorg-839	102	33	theory	theory	NOUN
fueconorg-839	102	34	on	on	ADP
fueconorg-839	102	35	our	our	PRON
fueconorg-839	102	36	central	central	ADJ
fueconorg-839	102	37	issue	issue	NOUN
fueconorg-839	102	38	.	.	PUNCT
fueconorg-839	103	1	the	the	DET
fueconorg-839	103	2	legitimacy	legitimacy	NOUN
fueconorg-839	103	3	theory	theory	NOUN
fueconorg-839	103	4	is	be	AUX
fueconorg-839	103	5	perceived	perceive	VERB
fueconorg-839	103	6	as	as	ADP
fueconorg-839	103	7	a	a	DET
fueconorg-839	103	8	generalized	generalized	ADJ
fueconorg-839	103	9	perception	perception	NOUN
fueconorg-839	103	10	that	that	SCONJ
fueconorg-839	103	11	the	the	DET
fueconorg-839	103	12	actions	action	NOUN
fueconorg-839	103	13	of	of	ADP
fueconorg-839	103	14	any	any	DET
fueconorg-839	103	15	entity	entity	NOUN
fueconorg-839	103	16	are	be	AUX
fueconorg-839	103	17	desirable	desirable	ADJ
fueconorg-839	103	18	within	within	ADP
fueconorg-839	103	19	some	some	DET
fueconorg-839	103	20	socially	socially	ADV
fueconorg-839	103	21	constructed	construct	VERB
fueconorg-839	103	22	system	system	NOUN
fueconorg-839	103	23	of	of	ADP
fueconorg-839	103	24	norms	norm	NOUN
fueconorg-839	103	25	,	,	PUNCT
fueconorg-839	103	26	values	value	NOUN
fueconorg-839	103	27	,	,	PUNCT
fueconorg-839	103	28	beliefs	belief	NOUN
fueconorg-839	103	29	and	and	CCONJ
fueconorg-839	103	30	definitions	definition	NOUN
fueconorg-839	103	31	(	(	PUNCT
fueconorg-839	103	32	suchman	suchman	NOUN
fueconorg-839	103	33	,	,	PUNCT
fueconorg-839	103	34	1995	1995	NUM
fueconorg-839	103	35	,	,	PUNCT
fueconorg-839	103	36	p.574	p.574	NOUN
fueconorg-839	103	37	)	)	PUNCT
fueconorg-839	103	38	,	,	PUNCT
fueconorg-839	103	39	argues	argue	VERB
fueconorg-839	103	40	that	that	SCONJ
fueconorg-839	103	41	an	an	DET
fueconorg-839	103	42	organization	organization	NOUN
fueconorg-839	103	43	activities	activity	NOUN
fueconorg-839	103	44	must	must	AUX
fueconorg-839	103	45	be	be	AUX
fueconorg-839	103	46	legitimate	legitimate	ADJ
fueconorg-839	103	47	in	in	ADP
fueconorg-839	103	48	the	the	DET
fueconorg-839	103	49	eyes	eye	NOUN
fueconorg-839	103	50	of	of	ADP
fueconorg-839	103	51	society	society	NOUN
fueconorg-839	103	52	if	if	SCONJ
fueconorg-839	103	53	it	it	PRON
fueconorg-839	103	54	is	be	AUX
fueconorg-839	103	55	to	to	PART
fueconorg-839	103	56	be	be	AUX
fueconorg-839	103	57	allowed	allow	VERB
fueconorg-839	103	58	to	to	PART
fueconorg-839	103	59	continue	continue	VERB
fueconorg-839	103	60	its	its	PRON
fueconorg-839	103	61	operations	operation	NOUN
fueconorg-839	103	62	.	.	PUNCT
fueconorg-839	104	1	hence	hence	ADV
fueconorg-839	104	2	,	,	PUNCT
fueconorg-839	104	3	if	if	SCONJ
fueconorg-839	104	4	a	a	DET
fueconorg-839	104	5	company	company	NOUN
fueconorg-839	104	6	loses	lose	VERB
fueconorg-839	104	7	its	its	PRON
fueconorg-839	104	8	legitimacy	legitimacy	NOUN
fueconorg-839	104	9	,	,	PUNCT
fueconorg-839	104	10	society	society	NOUN
fueconorg-839	104	11	may	may	AUX
fueconorg-839	104	12	revoke	revoke	VERB
fueconorg-839	104	13	its	its	PRON
fueconorg-839	104	14	contract	contract	NOUN
fueconorg-839	104	15	and	and	CCONJ
fueconorg-839	104	16	prevent	prevent	VERB
fueconorg-839	104	17	it	it	PRON
fueconorg-839	104	18	from	from	ADP
fueconorg-839	104	19	continuing	continue	VERB
fueconorg-839	104	20	its	its	PRON
fueconorg-839	104	21	operations	operation	NOUN
fueconorg-839	104	22	(	(	PUNCT
fueconorg-839	104	23	deegan	deegan	PROPN
fueconorg-839	104	24	and	and	CCONJ
fueconorg-839	104	25	rankin	rankin	PROPN
fueconorg-839	104	26	,	,	PUNCT
fueconorg-839	104	27	1996	1996	NUM
fueconorg-839	104	28	;	;	PUNCT
fueconorg-839	104	29	guthrie	guthrie	PROPN
fueconorg-839	104	30	and	and	CCONJ
fueconorg-839	104	31	parker	parker	PROPN
fueconorg-839	104	32	,	,	PUNCT
fueconorg-839	104	33	1989	1989	NUM
fueconorg-839	104	34	)	)	PUNCT
fueconorg-839	104	35	.	.	PUNCT
fueconorg-839	105	1	various	various	ADJ
fueconorg-839	105	2	strategies	strategy	NOUN
fueconorg-839	105	3	that	that	PRON
fueconorg-839	105	4	firms	firm	NOUN
fueconorg-839	105	5	can	can	AUX
fueconorg-839	105	6	adopt	adopt	VERB
fueconorg-839	105	7	in	in	ADP
fueconorg-839	105	8	order	order	NOUN
fueconorg-839	105	9	to	to	PART
fueconorg-839	105	10	maintain	maintain	VERB
fueconorg-839	105	11	their	their	PRON
fueconorg-839	105	12	legitimacy	legitimacy	NOUN
fueconorg-839	105	13	within	within	ADP
fueconorg-839	105	14	the	the	DET
fueconorg-839	105	15	society	society	NOUN
fueconorg-839	105	16	in	in	ADP
fueconorg-839	105	17	which	which	PRON
fueconorg-839	105	18	they	they	PRON
fueconorg-839	105	19	operate	operate	VERB
fueconorg-839	105	20	,	,	PUNCT
fueconorg-839	105	21	and	and	CCONJ
fueconorg-839	105	22	all	all	DET
fueconorg-839	105	23	these	these	DET
fueconorg-839	105	24	strategies	strategy	NOUN
fueconorg-839	105	25	can	can	AUX
fueconorg-839	105	26	be	be	AUX
fueconorg-839	105	27	involved	involve	VERB
fueconorg-839	105	28	to	to	PART
fueconorg-839	105	29	make	make	VERB
fueconorg-839	105	30	social	social	ADJ
fueconorg-839	105	31	disclosure	disclosure	NOUN
fueconorg-839	105	32	as	as	ADP
fueconorg-839	105	33	a	a	DET
fueconorg-839	105	34	means	means	NOUN
fueconorg-839	105	35	of	of	ADP
fueconorg-839	105	36	showing	show	VERB
fueconorg-839	105	37	that	that	SCONJ
fueconorg-839	105	38	firms	firm	NOUN
fueconorg-839	105	39	are	be	AUX
fueconorg-839	105	40	conforming	conform	VERB
fueconorg-839	105	41	to	to	ADP
fueconorg-839	105	42	society‟s	society‟s	ADJ
fueconorg-839	105	43	expectations	expectation	NOUN
fueconorg-839	105	44	(	(	PUNCT
fueconorg-839	105	45	dowling	dowling	NOUN
fueconorg-839	105	46	and	and	CCONJ
fueconorg-839	105	47	pfeffer	pfeffer	PROPN
fueconorg-839	105	48	,	,	PUNCT
fueconorg-839	105	49	1975	1975	NUM
fueconorg-839	105	50	)	)	PUNCT
fueconorg-839	105	51	.	.	PUNCT
fueconorg-839	106	1	although	although	SCONJ
fueconorg-839	106	2	a	a	DET
fueconorg-839	106	3	firm	firm	NOUN
fueconorg-839	106	4	may	may	AUX
fueconorg-839	106	5	choose	choose	VERB
fueconorg-839	106	6	csr	csr	NOUN
fueconorg-839	106	7	to	to	PART
fueconorg-839	106	8	maintain	maintain	VERB
fueconorg-839	106	9	or	or	CCONJ
fueconorg-839	106	10	increase	increase	VERB
fueconorg-839	106	11	perceptions	perception	NOUN
fueconorg-839	106	12	of	of	ADP
fueconorg-839	106	13	its	its	PRON
fueconorg-839	106	14	legitimacy	legitimacy	NOUN
fueconorg-839	106	15	(	(	PUNCT
fueconorg-839	106	16	patten	patten	X
fueconorg-839	106	17	,	,	PUNCT
fueconorg-839	106	18	1992	1992	NUM
fueconorg-839	106	19	)	)	PUNCT
fueconorg-839	106	20	,	,	PUNCT
fueconorg-839	106	21	it	it	PRON
fueconorg-839	106	22	may	may	AUX
fueconorg-839	106	23	use	use	VERB
fueconorg-839	106	24	this	this	PRON
fueconorg-839	106	25	as	as	ADP
fueconorg-839	106	26	a	a	DET
fueconorg-839	106	27	means	means	NOUN
fueconorg-839	106	28	of	of	ADP
fueconorg-839	106	29	anticipating	anticipate	VERB
fueconorg-839	106	30	or	or	CCONJ
fueconorg-839	106	31	avoiding	avoid	VERB
fueconorg-839	106	32	social	social	ADJ
fueconorg-839	106	33	pressure	pressure	NOUN
fueconorg-839	106	34	as	as	ADV
fueconorg-839	106	35	well	well	ADV
fueconorg-839	106	36	as	as	ADP
fueconorg-839	106	37	enhancing	enhance	VERB
fueconorg-839	106	38	the	the	DET
fueconorg-839	106	39	firm‟s	firm‟s	NOUN
fueconorg-839	106	40	image	image	NOUN
fueconorg-839	106	41	or	or	CCONJ
fueconorg-839	106	42	reputational	reputational	ADJ
fueconorg-839	106	43	status	status	NOUN
fueconorg-839	106	44	(	(	PUNCT
fueconorg-839	106	45	gray	gray	PROPN
fueconorg-839	106	46	et	et	PROPN
fueconorg-839	106	47	al	al	PROPN
fueconorg-839	106	48	.	.	PROPN
fueconorg-839	106	49	,	,	PUNCT
fueconorg-839	106	50	1988	1988	NUM
fueconorg-839	106	51	)	)	PUNCT
fueconorg-839	106	52	.	.	PUNCT
fueconorg-839	107	1	in	in	ADP
fueconorg-839	107	2	terms	term	NOUN
fueconorg-839	107	3	of	of	ADP
fueconorg-839	107	4	em	em	PRON
fueconorg-839	107	5	,	,	PUNCT
fueconorg-839	107	6	sun	sun	PROPN
fueconorg-839	107	7	et	et	PROPN
fueconorg-839	107	8	al	al	PROPN
fueconorg-839	107	9	.	.	PROPN
fueconorg-839	107	10	(	(	PUNCT
fueconorg-839	107	11	2010	2010	NUM
fueconorg-839	107	12	)	)	PUNCT
fueconorg-839	107	13	indicate	indicate	VERB
fueconorg-839	107	14	that	that	SCONJ
fueconorg-839	107	15	managers	manager	NOUN
fueconorg-839	107	16	who	who	PRON
fueconorg-839	107	17	manipulate	manipulate	VERB
fueconorg-839	107	18	earnings	earning	NOUN
fueconorg-839	107	19	tend	tend	VERB
fueconorg-839	107	20	to	to	PART
fueconorg-839	107	21	realize	realize	VERB
fueconorg-839	107	22	that	that	PRON
fueconorg-839	107	23	csr	csr	NOUN
fueconorg-839	107	24	can	can	AUX
fueconorg-839	107	25	be	be	AUX
fueconorg-839	107	26	used	use	VERB
fueconorg-839	107	27	to	to	PART
fueconorg-839	107	28	maintain	maintain	VERB
fueconorg-839	107	29	the	the	DET
fueconorg-839	107	30	firm‟s	firm‟s	NOUN
fueconorg-839	107	31	legitimacy	legitimacy	NOUN
fueconorg-839	107	32	,	,	PUNCT
fueconorg-839	107	33	specifically	specifically	ADV
fueconorg-839	107	34	with	with	ADP
fueconorg-839	107	35	social	social	ADJ
fueconorg-839	107	36	and	and	CCONJ
fueconorg-839	107	37	political	political	ADJ
fueconorg-839	107	38	stakeholders	stakeholder	NOUN
fueconorg-839	107	39	.	.	PUNCT
fueconorg-839	108	1	thus	thus	ADV
fueconorg-839	108	2	the	the	DET
fueconorg-839	108	3	csr	csr	NOUN
fueconorg-839	108	4	is	be	AUX
fueconorg-839	108	5	seen	see	VERB
fueconorg-839	108	6	as	as	ADP
fueconorg-839	108	7	a	a	DET
fueconorg-839	108	8	means	means	NOUN
fueconorg-839	108	9	of	of	ADP
fueconorg-839	108	10	informing	inform	VERB
fueconorg-839	108	11	stakeholders	stakeholder	NOUN
fueconorg-839	108	12	on	on	ADP
fueconorg-839	108	13	the	the	DET
fueconorg-839	108	14	wider	wide	ADJ
fueconorg-839	108	15	interests	interest	NOUN
fueconorg-839	108	16	of	of	ADP
fueconorg-839	108	17	the	the	DET
fueconorg-839	108	18	firm	firm	NOUN
fueconorg-839	108	19	and	and	CCONJ
fueconorg-839	108	20	of	of	ADP
fueconorg-839	108	21	its	its	PRON
fueconorg-839	108	22	accountability	accountability	NOUN
fueconorg-839	108	23	which	which	PRON
fueconorg-839	108	24	prompts	prompt	VERB
fueconorg-839	108	25	the	the	DET
fueconorg-839	108	26	firm	firm	NOUN
fueconorg-839	108	27	to	to	PART
fueconorg-839	108	28	behave	behave	VERB
fueconorg-839	108	29	in	in	ADP
fueconorg-839	108	30	a	a	DET
fueconorg-839	108	31	socially	socially	ADV
fueconorg-839	108	32	responsible	responsible	ADJ
fueconorg-839	108	33	manner	manner	NOUN
fueconorg-839	108	34	.	.	PUNCT
fueconorg-839	109	1	it	it	PRON
fueconorg-839	109	2	is	be	AUX
fueconorg-839	109	3	also	also	ADV
fueconorg-839	109	4	possible	possible	ADJ
fueconorg-839	109	5	that	that	SCONJ
fueconorg-839	109	6	managers	manager	NOUN
fueconorg-839	109	7	would	would	AUX
fueconorg-839	109	8	be	be	AUX
fueconorg-839	109	9	involved	involve	VERB
fueconorg-839	109	10	in	in	ADP
fueconorg-839	109	11	activities	activity	NOUN
fueconorg-839	109	12	that	that	PRON
fueconorg-839	109	13	could	could	AUX
fueconorg-839	109	14	indirectly	indirectly	ADV
fueconorg-839	109	15	harm	harm	VERB
fueconorg-839	109	16	the	the	DET
fueconorg-839	109	17	company	company	NOUN
fueconorg-839	109	18	and	and	CCONJ
fueconorg-839	109	19	stakeholders	stakeholder	NOUN
fueconorg-839	109	20	except	except	SCONJ
fueconorg-839	109	21	managers	manager	NOUN
fueconorg-839	109	22	.	.	PUNCT
fueconorg-839	110	1	the	the	DET
fueconorg-839	110	2	separation	separation	NOUN
fueconorg-839	110	3	of	of	ADP
fueconorg-839	110	4	ownership	ownership	NOUN
fueconorg-839	110	5	and	and	CCONJ
fueconorg-839	110	6	management	management	NOUN
fueconorg-839	110	7	of	of	ADP
fueconorg-839	110	8	a	a	DET
fueconorg-839	110	9	company	company	NOUN
fueconorg-839	110	10	,	,	PUNCT
fueconorg-839	110	11	together	together	ADV
fueconorg-839	110	12	with	with	ADP
fueconorg-839	110	13	existence	existence	NOUN
fueconorg-839	110	14	conflicts	conflict	NOUN
fueconorg-839	110	15	problem	problem	NOUN
fueconorg-839	110	16	and	and	CCONJ
fueconorg-839	110	17	information	information	NOUN
fueconorg-839	110	18	asymmetry	asymmetry	NOUN
fueconorg-839	110	19	,	,	PUNCT
fueconorg-839	110	20	could	could	AUX
fueconorg-839	110	21	create	create	VERB
fueconorg-839	110	22	serious	serious	ADJ
fueconorg-839	110	23	problems	problem	NOUN
fueconorg-839	110	24	because	because	SCONJ
fueconorg-839	110	25	mangers	manger	NOUN
fueconorg-839	110	26	are	be	AUX
fueconorg-839	110	27	more	more	ADV
fueconorg-839	110	28	concerned	concerned	ADJ
fueconorg-839	110	29	about	about	ADP
fueconorg-839	110	30	their	their	PRON
fueconorg-839	110	31	job	job	NOUN
fueconorg-839	110	32	security	security	NOUN
fueconorg-839	110	33	,	,	PUNCT
fueconorg-839	110	34	rewards	reward	NOUN
fueconorg-839	110	35	,	,	PUNCT
fueconorg-839	110	36	ability	ability	NOUN
fueconorg-839	110	37	to	to	PART
fueconorg-839	110	38	remain	remain	VERB
fueconorg-839	110	39	in	in	ADP
fueconorg-839	110	40	power	power	NOUN
fueconorg-839	110	41	,	,	PUNCT
fueconorg-839	110	42	and	and	CCONJ
fueconorg-839	110	43	to	to	PART
fueconorg-839	110	44	maximize	maximize	VERB
fueconorg-839	110	45	their	their	PRON
fueconorg-839	110	46	own	own	ADJ
fueconorg-839	110	47	wealth	wealth	NOUN
fueconorg-839	110	48	(	(	PUNCT
fueconorg-839	110	49	morris	morris	PROPN
fueconorg-839	110	50	,	,	PUNCT
fueconorg-839	110	51	1987	1987	NUM
fueconorg-839	110	52	)	)	PUNCT
fueconorg-839	110	53	.	.	PUNCT
fueconorg-839	111	1	agency	agency	NOUN
fueconorg-839	111	2	problems	problem	NOUN
fueconorg-839	111	3	occur	occur	VERB
fueconorg-839	111	4	and	and	CCONJ
fueconorg-839	111	5	conflicts	conflict	NOUN
fueconorg-839	111	6	arise	arise	VERB
fueconorg-839	111	7	between	between	ADP
fueconorg-839	111	8	managers	manager	NOUN
fueconorg-839	111	9	and	and	CCONJ
fueconorg-839	111	10	owners	owner	NOUN
fueconorg-839	111	11	when	when	SCONJ
fueconorg-839	111	12	the	the	DET
fueconorg-839	111	13	managers	manager	NOUN
fueconorg-839	111	14	act	act	VERB
fueconorg-839	111	15	for	for	ADP
fueconorg-839	111	16	their	their	PRON
fueconorg-839	111	17	own	own	ADJ
fueconorg-839	111	18	benefits	benefit	NOUN
fueconorg-839	111	19	rather	rather	ADV
fueconorg-839	111	20	than	than	ADP
fueconorg-839	111	21	optimizing	optimize	VERB
fueconorg-839	111	22	the	the	DET
fueconorg-839	111	23	firms‟	firms‟	NOUN
fueconorg-839	111	24	value	value	NOUN
fueconorg-839	111	25	from	from	ADP
fueconorg-839	111	26	the	the	DET
fueconorg-839	111	27	stakeholders‟	stakeholders‟	PROPN
fueconorg-839	111	28	viewpoint	viewpoint	NOUN
fueconorg-839	111	29	(	(	PUNCT
fueconorg-839	111	30	watts	watts	PROPN
fueconorg-839	111	31	and	and	CCONJ
fueconorg-839	111	32	zimmerman	zimmerman	PROPN
fueconorg-839	111	33	,	,	PUNCT
fueconorg-839	111	34	1986	1986	NUM
fueconorg-839	111	35	)	)	PUNCT
fueconorg-839	111	36	.	.	PUNCT
fueconorg-839	112	1	information	information	NOUN
fueconorg-839	112	2	asymmetry	asymmetry	NOUN
fueconorg-839	112	3	occurs	occur	VERB
fueconorg-839	112	4	when	when	SCONJ
fueconorg-839	112	5	managers	manager	NOUN
fueconorg-839	112	6	have	have	VERB
fueconorg-839	112	7	superior	superior	ADJ
fueconorg-839	112	8	access	access	NOUN
fueconorg-839	112	9	to	to	ADP
fueconorg-839	112	10	the	the	DET
fueconorg-839	112	11	information	information	NOUN
fueconorg-839	112	12	as	as	ADP
fueconorg-839	112	13	compared	compare	VERB
fueconorg-839	112	14	to	to	ADP
fueconorg-839	112	15	the	the	DET
fueconorg-839	112	16	owners	owner	NOUN
fueconorg-839	112	17	(	(	PUNCT
fueconorg-839	112	18	fields	field	NOUN
fueconorg-839	112	19	et	et	NOUN
fueconorg-839	112	20	al	al	PROPN
fueconorg-839	112	21	.	.	PROPN
fueconorg-839	112	22	,	,	PUNCT
fueconorg-839	112	23	2001	2001	NUM
fueconorg-839	112	24	)	)	PUNCT
fueconorg-839	112	25	.	.	PUNCT
fueconorg-839	113	1	while	while	SCONJ
fueconorg-839	113	2	managers	manager	NOUN
fueconorg-839	113	3	work	work	VERB
fueconorg-839	113	4	in	in	ADP
fueconorg-839	113	5	the	the	DET
fueconorg-839	113	6	firm	firm	NOUN
fueconorg-839	113	7	every	every	DET
fueconorg-839	113	8	day	day	NOUN
fueconorg-839	113	9	and	and	CCONJ
fueconorg-839	113	10	are	be	AUX
fueconorg-839	113	11	knowledgeable	knowledgeable	ADJ
fueconorg-839	113	12	about	about	ADP
fueconorg-839	113	13	all	all	DET
fueconorg-839	113	14	business	business	NOUN
fueconorg-839	113	15	transactions	transaction	NOUN
fueconorg-839	113	16	and	and	CCONJ
fueconorg-839	113	17	affairs	affair	NOUN
fueconorg-839	113	18	,	,	PUNCT
fueconorg-839	113	19	stakeholders	stakeholder	NOUN
fueconorg-839	113	20	,	,	PUNCT
fueconorg-839	113	21	on	on	ADP
fueconorg-839	113	22	the	the	DET
fueconorg-839	113	23	other	other	ADJ
fueconorg-839	113	24	hand	hand	NOUN
fueconorg-839	113	25	,	,	PUNCT
fueconorg-839	113	26	depend	depend	VERB
fueconorg-839	113	27	on	on	ADP
fueconorg-839	113	28	periodic	periodic	ADJ
fueconorg-839	113	29	sources	source	NOUN
fueconorg-839	113	30	of	of	ADP
fueconorg-839	113	31	information	information	NOUN
fueconorg-839	113	32	,	,	PUNCT
fueconorg-839	113	33	such	such	ADJ
fueconorg-839	113	34	as	as	ADP
fueconorg-839	113	35	annual	annual	ADJ
fueconorg-839	113	36	and	and	CCONJ
fueconorg-839	113	37	interim	interim	ADJ
fueconorg-839	113	38	reports	report	NOUN
fueconorg-839	113	39	to	to	PART
fueconorg-839	113	40	enable	enable	VERB
fueconorg-839	113	41	them	they	PRON
fueconorg-839	113	42	to	to	PART
fueconorg-839	113	43	valuate	valuate	VERB
fueconorg-839	113	44	firm‟s	firm‟s	NOUN
fueconorg-839	113	45	value	value	NOUN
fueconorg-839	113	46	.	.	PUNCT
fueconorg-839	114	1	thus	thus	ADV
fueconorg-839	114	2	,	,	PUNCT
fueconorg-839	114	3	information	information	NOUN
fueconorg-839	114	4	asymmetry	asymmetry	NOUN
fueconorg-839	114	5	will	will	AUX
fueconorg-839	114	6	be	be	AUX
fueconorg-839	114	7	higher	high	ADJ
fueconorg-839	114	8	if	if	SCONJ
fueconorg-839	114	9	the	the	DET
fueconorg-839	114	10	quality	quality	NOUN
fueconorg-839	114	11	of	of	ADP
fueconorg-839	114	12	information	information	NOUN
fueconorg-839	114	13	is	be	AUX
fueconorg-839	114	14	low	low	ADJ
fueconorg-839	114	15	.	.	PUNCT
fueconorg-839	115	1	managers	manager	NOUN
fueconorg-839	115	2	could	could	AUX
fueconorg-839	115	3	undertake	undertake	VERB
fueconorg-839	115	4	opportunistic	opportunistic	ADJ
fueconorg-839	115	5	em	em	PRON
fueconorg-839	115	6	to	to	PART
fueconorg-839	115	7	achieve	achieve	VERB
fueconorg-839	115	8	their	their	PRON
fueconorg-839	115	9	objectives	objective	NOUN
fueconorg-839	115	10	,	,	PUNCT
fueconorg-839	115	11	which	which	PRON
fueconorg-839	115	12	in	in	ADP
fueconorg-839	115	13	turn	turn	NOUN
fueconorg-839	115	14	,	,	PUNCT
fueconorg-839	115	15	increasing	increase	VERB
fueconorg-839	115	16	firm‟s	firm‟s	NOUN
fueconorg-839	115	17	agency	agency	NOUN
fueconorg-839	115	18	cost	cost	NOUN
fueconorg-839	115	19	.	.	PUNCT
fueconorg-839	116	1	since	since	SCONJ
fueconorg-839	116	2	agency	agency	NOUN
fueconorg-839	116	3	relationships	relationship	NOUN
fueconorg-839	116	4	suffer	suffer	VERB
fueconorg-839	116	5	earnings	earning	NOUN
fueconorg-839	116	6	management	management	NOUN
fueconorg-839	116	7	and	and	CCONJ
fueconorg-839	116	8	its	its	PRON
fueconorg-839	116	9	relations	relation	NOUN
fueconorg-839	116	10	with	with	ADP
fueconorg-839	116	11	corporate	corporate	ADJ
fueconorg-839	116	12	social	social	ADJ
fueconorg-839	116	13	responsibility	responsibility	NOUN
fueconorg-839	116	14	353	353	NUM
fueconorg-839	116	15	from	from	ADP
fueconorg-839	116	16	the	the	DET
fueconorg-839	116	17	problems	problem	NOUN
fueconorg-839	116	18	of	of	ADP
fueconorg-839	116	19	conflict	conflict	NOUN
fueconorg-839	116	20	of	of	ADP
fueconorg-839	116	21	interest	interest	NOUN
fueconorg-839	116	22	and	and	CCONJ
fueconorg-839	116	23	information	information	NOUN
fueconorg-839	116	24	asymmetry	asymmetry	NOUN
fueconorg-839	116	25	,	,	PUNCT
fueconorg-839	116	26	an	an	DET
fueconorg-839	116	27	optimal	optimal	ADJ
fueconorg-839	116	28	solution	solution	NOUN
fueconorg-839	116	29	should	should	AUX
fueconorg-839	116	30	be	be	AUX
fueconorg-839	116	31	discovered	discover	VERB
fueconorg-839	116	32	to	to	PART
fueconorg-839	116	33	control	control	VERB
fueconorg-839	116	34	such	such	ADJ
fueconorg-839	116	35	problems	problem	NOUN
fueconorg-839	116	36	.	.	PUNCT
fueconorg-839	117	1	several	several	ADJ
fueconorg-839	117	2	solutions	solution	NOUN
fueconorg-839	117	3	have	have	AUX
fueconorg-839	117	4	been	be	AUX
fueconorg-839	117	5	introduced	introduce	VERB
fueconorg-839	117	6	in	in	ADP
fueconorg-839	117	7	the	the	DET
fueconorg-839	117	8	literature	literature	NOUN
fueconorg-839	117	9	to	to	PART
fueconorg-839	117	10	solve	solve	VERB
fueconorg-839	117	11	firm‟s	firm‟s	PROPN
fueconorg-839	117	12	agency	agency	NOUN
fueconorg-839	117	13	problems	problem	NOUN
fueconorg-839	117	14	.	.	PUNCT
fueconorg-839	118	1	for	for	ADP
fueconorg-839	118	2	example	example	NOUN
fueconorg-839	118	3	,	,	PUNCT
fueconorg-839	118	4	watts	watts	PROPN
fueconorg-839	118	5	and	and	CCONJ
fueconorg-839	118	6	zimmerman	zimmerman	PROPN
fueconorg-839	118	7	(	(	PUNCT
fueconorg-839	118	8	1986	1986	NUM
fueconorg-839	118	9	)	)	PUNCT
fueconorg-839	118	10	argue	argue	VERB
fueconorg-839	118	11	that	that	SCONJ
fueconorg-839	118	12	the	the	DET
fueconorg-839	118	13	transparency	transparency	NOUN
fueconorg-839	118	14	and	and	CCONJ
fueconorg-839	118	15	accountability	accountability	NOUN
fueconorg-839	118	16	system	system	NOUN
fueconorg-839	118	17	is	be	AUX
fueconorg-839	118	18	one	one	NUM
fueconorg-839	118	19	of	of	ADP
fueconorg-839	118	20	the	the	DET
fueconorg-839	118	21	solutions	solution	NOUN
fueconorg-839	118	22	that	that	PRON
fueconorg-839	118	23	should	should	AUX
fueconorg-839	118	24	be	be	AUX
fueconorg-839	118	25	put	put	VERB
fueconorg-839	118	26	in	in	ADP
fueconorg-839	118	27	place	place	NOUN
fueconorg-839	118	28	in	in	ADP
fueconorg-839	118	29	order	order	NOUN
fueconorg-839	118	30	to	to	PART
fueconorg-839	118	31	avoid	avoid	VERB
fueconorg-839	118	32	agency	agency	NOUN
fueconorg-839	118	33	problems	problem	NOUN
fueconorg-839	118	34	.	.	PUNCT
fueconorg-839	119	1	jo	jo	PROPN
fueconorg-839	119	2	and	and	CCONJ
fueconorg-839	119	3	kim	kim	PROPN
fueconorg-839	119	4	(	(	PUNCT
fueconorg-839	119	5	2007	2007	NUM
fueconorg-839	119	6	)	)	PUNCT
fueconorg-839	119	7	argue	argue	VERB
fueconorg-839	119	8	that	that	SCONJ
fueconorg-839	119	9	em	em	PRON
fueconorg-839	119	10	occurs	occur	VERB
fueconorg-839	119	11	less	less	ADJ
fueconorg-839	119	12	in	in	ADP
fueconorg-839	119	13	companies	company	NOUN
fueconorg-839	119	14	that	that	PRON
fueconorg-839	119	15	disclose	disclose	VERB
fueconorg-839	119	16	more	more	ADJ
fueconorg-839	119	17	information	information	NOUN
fueconorg-839	119	18	on	on	ADP
fueconorg-839	119	19	their	their	PRON
fueconorg-839	119	20	social	social	ADJ
fueconorg-839	119	21	activities	activity	NOUN
fueconorg-839	119	22	,	,	PUNCT
fueconorg-839	119	23	because	because	SCONJ
fueconorg-839	119	24	when	when	SCONJ
fueconorg-839	119	25	the	the	DET
fueconorg-839	119	26	information	information	NOUN
fueconorg-839	119	27	transparency	transparency	NOUN
fueconorg-839	119	28	is	be	AUX
fueconorg-839	119	29	increased	increase	VERB
fueconorg-839	119	30	,	,	PUNCT
fueconorg-839	119	31	it	it	PRON
fueconorg-839	119	32	is	be	AUX
fueconorg-839	119	33	expected	expect	VERB
fueconorg-839	119	34	that	that	SCONJ
fueconorg-839	119	35	the	the	DET
fueconorg-839	119	36	information	information	NOUN
fueconorg-839	119	37	asymmetry	asymmetry	NOUN
fueconorg-839	119	38	between	between	ADP
fueconorg-839	119	39	managers	manager	NOUN
fueconorg-839	119	40	and	and	CCONJ
fueconorg-839	119	41	investors	investor	NOUN
fueconorg-839	119	42	will	will	AUX
fueconorg-839	119	43	decrease	decrease	VERB
fueconorg-839	119	44	,	,	PUNCT
fueconorg-839	119	45	which	which	PRON
fueconorg-839	119	46	will	will	AUX
fueconorg-839	119	47	enable	enable	VERB
fueconorg-839	119	48	investors	investor	NOUN
fueconorg-839	119	49	to	to	PART
fueconorg-839	119	50	detect	detect	VERB
fueconorg-839	119	51	em	em	PRON
fueconorg-839	119	52	.	.	PUNCT
fueconorg-839	120	1	likewise	likewise	ADV
fueconorg-839	120	2	,	,	PUNCT
fueconorg-839	120	3	eisenhardt	eisenhardt	PROPN
fueconorg-839	120	4	(	(	PUNCT
fueconorg-839	120	5	1989	1989	NUM
fueconorg-839	120	6	,	,	PUNCT
fueconorg-839	120	7	p.60	p.60	PROPN
fueconorg-839	120	8	)	)	PUNCT
fueconorg-839	120	9	states	state	VERB
fueconorg-839	120	10	that	that	SCONJ
fueconorg-839	120	11	“	"	PUNCT
fueconorg-839	120	12	…	…	PUNCT
fueconorg-839	120	13	.since	.since	NOUN
fueconorg-839	120	14	information	information	NOUN
fueconorg-839	120	15	systems	system	NOUN
fueconorg-839	120	16	inform	inform	VERB
fueconorg-839	120	17	the	the	DET
fueconorg-839	120	18	principal	principal	NOUN
fueconorg-839	120	19	about	about	ADP
fueconorg-839	120	20	what	what	PRON
fueconorg-839	120	21	the	the	DET
fueconorg-839	120	22	agent	agent	NOUN
fueconorg-839	120	23	is	be	AUX
fueconorg-839	120	24	actually	actually	ADV
fueconorg-839	120	25	doing	do	VERB
fueconorg-839	120	26	,	,	PUNCT
fueconorg-839	120	27	they	they	PRON
fueconorg-839	120	28	are	be	AUX
fueconorg-839	120	29	likely	likely	ADJ
fueconorg-839	120	30	to	to	PART
fueconorg-839	120	31	curb	curb	VERB
fueconorg-839	120	32	agent	agent	NOUN
fueconorg-839	120	33	opportunism	opportunism	NOUN
fueconorg-839	120	34	because	because	SCONJ
fueconorg-839	120	35	the	the	DET
fueconorg-839	120	36	agent	agent	NOUN
fueconorg-839	120	37	will	will	AUX
fueconorg-839	120	38	realize	realize	VERB
fueconorg-839	120	39	that	that	SCONJ
fueconorg-839	120	40	he	he	PRON
fueconorg-839	120	41	or	or	CCONJ
fueconorg-839	120	42	she	she	PRON
fueconorg-839	120	43	can	can	AUX
fueconorg-839	120	44	not	not	PART
fueconorg-839	120	45	deceive	deceive	VERB
fueconorg-839	120	46	the	the	DET
fueconorg-839	120	47	principal	principal	NOUN
fueconorg-839	120	48	”	"	PUNCT
fueconorg-839	120	49	.	.	PUNCT
fueconorg-839	121	1	similarly	similarly	ADV
fueconorg-839	121	2	,	,	PUNCT
fueconorg-839	121	3	shleifer	shleifer	PROPN
fueconorg-839	121	4	(	(	PUNCT
fueconorg-839	121	5	2004	2004	NUM
fueconorg-839	121	6	)	)	PUNCT
fueconorg-839	121	7	argues	argue	VERB
fueconorg-839	121	8	that	that	SCONJ
fueconorg-839	121	9	manipulation	manipulation	NOUN
fueconorg-839	121	10	of	of	ADP
fueconorg-839	121	11	earnings	earning	NOUN
fueconorg-839	121	12	occurs	occur	VERB
fueconorg-839	121	13	less	less	ADV
fueconorg-839	121	14	often	often	ADV
fueconorg-839	121	15	in	in	ADP
fueconorg-839	121	16	corporations	corporation	NOUN
fueconorg-839	121	17	with	with	ADP
fueconorg-839	121	18	a	a	DET
fueconorg-839	121	19	strong	strong	ADJ
fueconorg-839	121	20	commitment	commitment	NOUN
fueconorg-839	121	21	to	to	ADP
fueconorg-839	121	22	csr	csr	PROPN
fueconorg-839	121	23	.	.	PROPN
fueconorg-839	121	24	in	in	ADP
fueconorg-839	121	25	addition	addition	NOUN
fueconorg-839	121	26	,	,	PUNCT
fueconorg-839	121	27	chih	chih	PROPN
fueconorg-839	121	28	et	et	PROPN
fueconorg-839	121	29	al	al	PROPN
fueconorg-839	121	30	.	.	PROPN
fueconorg-839	122	1	(	(	PUNCT
fueconorg-839	122	2	2008	2008	NUM
fueconorg-839	122	3	)	)	PUNCT
fueconorg-839	122	4	state	state	NOUN
fueconorg-839	122	5	that	that	SCONJ
fueconorg-839	122	6	a	a	DET
fueconorg-839	122	7	strong	strong	ADJ
fueconorg-839	122	8	commitment	commitment	NOUN
fueconorg-839	122	9	to	to	ADP
fueconorg-839	122	10	csr	csr	NOUN
fueconorg-839	122	11	principles	principle	NOUN
fueconorg-839	122	12	prevents	prevent	VERB
fueconorg-839	122	13	managers	manager	NOUN
fueconorg-839	122	14	from	from	ADP
fueconorg-839	122	15	using	use	VERB
fueconorg-839	122	16	their	their	PRON
fueconorg-839	122	17	opportunistic	opportunistic	ADJ
fueconorg-839	122	18	discretion	discretion	NOUN
fueconorg-839	122	19	over	over	ADP
fueconorg-839	122	20	earnings	earning	NOUN
fueconorg-839	122	21	.	.	PUNCT
fueconorg-839	123	1	finally	finally	ADV
fueconorg-839	123	2	,	,	PUNCT
fueconorg-839	123	3	in	in	ADP
fueconorg-839	123	4	terms	term	NOUN
fueconorg-839	123	5	of	of	ADP
fueconorg-839	123	6	the	the	DET
fueconorg-839	123	7	signaling	signal	VERB
fueconorg-839	123	8	theory	theory	NOUN
fueconorg-839	123	9	,	,	PUNCT
fueconorg-839	123	10	gray	gray	ADJ
fueconorg-839	123	11	(	(	PUNCT
fueconorg-839	123	12	2007	2007	NUM
fueconorg-839	123	13	)	)	PUNCT
fueconorg-839	123	14	illustrates	illustrate	VERB
fueconorg-839	123	15	that	that	SCONJ
fueconorg-839	123	16	firms	firm	NOUN
fueconorg-839	123	17	with	with	ADP
fueconorg-839	123	18	highquality	highquality	NOUN
fueconorg-839	123	19	information	information	NOUN
fueconorg-839	123	20	tend	tend	VERB
fueconorg-839	123	21	to	to	PART
fueconorg-839	123	22	use	use	VERB
fueconorg-839	123	23	csr	csr	NOUN
fueconorg-839	123	24	as	as	ADP
fueconorg-839	123	25	an	an	DET
fueconorg-839	123	26	alternative	alternative	NOUN
fueconorg-839	123	27	to	to	ADP
fueconorg-839	123	28	the	the	DET
fueconorg-839	123	29	classical	classical	ADJ
fueconorg-839	123	30	financial	financial	ADJ
fueconorg-839	123	31	reporting	reporting	NOUN
fueconorg-839	123	32	,	,	PUNCT
fueconorg-839	123	33	while	while	SCONJ
fueconorg-839	123	34	low	low	ADJ
fueconorg-839	123	35	-	-	PUNCT
fueconorg-839	123	36	quality	quality	NOUN
fueconorg-839	123	37	information	information	NOUN
fueconorg-839	123	38	companies	company	NOUN
fueconorg-839	123	39	choose	choose	VERB
fueconorg-839	123	40	non	non	ADJ
fueconorg-839	123	41	-	-	ADJ
fueconorg-839	123	42	disclosure	disclosure	ADJ
fueconorg-839	123	43	,	,	PUNCT
fueconorg-839	123	44	consistent	consistent	ADJ
fueconorg-839	123	45	with	with	ADP
fueconorg-839	123	46	constrained	constrain	VERB
fueconorg-839	123	47	accounting	accounting	NOUN
fueconorg-839	123	48	information	information	NOUN
fueconorg-839	123	49	.	.	PUNCT
fueconorg-839	124	1	in	in	ADP
fueconorg-839	124	2	addition	addition	NOUN
fueconorg-839	124	3	,	,	PUNCT
fueconorg-839	124	4	gray	gray	ADJ
fueconorg-839	124	5	argues	argue	VERB
fueconorg-839	124	6	that	that	SCONJ
fueconorg-839	124	7	the	the	DET
fueconorg-839	124	8	quality	quality	NOUN
fueconorg-839	124	9	of	of	ADP
fueconorg-839	124	10	company	company	NOUN
fueconorg-839	124	11	reports	report	NOUN
fueconorg-839	124	12	is	be	AUX
fueconorg-839	124	13	a	a	DET
fueconorg-839	124	14	signal	signal	NOUN
fueconorg-839	124	15	to	to	ADP
fueconorg-839	124	16	investors	investor	NOUN
fueconorg-839	124	17	and	and	CCONJ
fueconorg-839	124	18	financial	financial	ADJ
fueconorg-839	124	19	markets	market	NOUN
fueconorg-839	124	20	that	that	PRON
fueconorg-839	124	21	managers	manager	NOUN
fueconorg-839	124	22	are	be	AUX
fueconorg-839	124	23	able	able	ADJ
fueconorg-839	124	24	to	to	PART
fueconorg-839	124	25	control	control	VERB
fueconorg-839	124	26	social	social	ADJ
fueconorg-839	124	27	risks	risk	NOUN
fueconorg-839	124	28	within	within	ADP
fueconorg-839	124	29	the	the	DET
fueconorg-839	124	30	company	company	NOUN
fueconorg-839	124	31	.	.	PUNCT
fueconorg-839	125	1	likewise	likewise	ADV
fueconorg-839	125	2	,	,	PUNCT
fueconorg-839	125	3	sun	sun	PROPN
fueconorg-839	125	4	et	et	PROPN
fueconorg-839	125	5	al	al	PROPN
fueconorg-839	125	6	.	.	PROPN
fueconorg-839	125	7	(	(	PUNCT
fueconorg-839	125	8	2010	2010	NUM
fueconorg-839	125	9	)	)	PUNCT
fueconorg-839	125	10	indicate	indicate	VERB
fueconorg-839	125	11	that	that	SCONJ
fueconorg-839	125	12	corporate	corporate	ADJ
fueconorg-839	125	13	environment	environment	NOUN
fueconorg-839	125	14	disclosure	disclosure	NOUN
fueconorg-839	125	15	as	as	ADP
fueconorg-839	125	16	a	a	DET
fueconorg-839	125	17	part	part	NOUN
fueconorg-839	125	18	of	of	ADP
fueconorg-839	125	19	csr	csr	NOUN
fueconorg-839	125	20	is	be	AUX
fueconorg-839	125	21	a	a	DET
fueconorg-839	125	22	signal	signal	NOUN
fueconorg-839	125	23	to	to	ADP
fueconorg-839	125	24	investors	investor	NOUN
fueconorg-839	125	25	and	and	CCONJ
fueconorg-839	125	26	other	other	ADJ
fueconorg-839	125	27	powerful	powerful	ADJ
fueconorg-839	125	28	and	and	CCONJ
fueconorg-839	125	29	economic	economic	ADJ
fueconorg-839	125	30	stakeholders	stakeholder	NOUN
fueconorg-839	125	31	that	that	PRON
fueconorg-839	125	32	the	the	DET
fueconorg-839	125	33	company	company	NOUN
fueconorg-839	125	34	is	be	AUX
fueconorg-839	125	35	actively	actively	ADV
fueconorg-839	125	36	taking	take	VERB
fueconorg-839	125	37	part	part	NOUN
fueconorg-839	125	38	in	in	ADP
fueconorg-839	125	39	csr	csr	NOUN
fueconorg-839	125	40	and	and	CCONJ
fueconorg-839	125	41	that	that	SCONJ
fueconorg-839	125	42	its	its	PRON
fueconorg-839	125	43	market	market	NOUN
fueconorg-839	125	44	value	value	NOUN
fueconorg-839	125	45	is	be	AUX
fueconorg-839	125	46	in	in	ADP
fueconorg-839	125	47	good	good	ADJ
fueconorg-839	125	48	condition	condition	NOUN
fueconorg-839	125	49	.	.	PUNCT
fueconorg-839	126	1	according	accord	VERB
fueconorg-839	126	2	to	to	ADP
fueconorg-839	126	3	the	the	DET
fueconorg-839	126	4	signaling	signal	VERB
fueconorg-839	126	5	theory	theory	NOUN
fueconorg-839	126	6	,	,	PUNCT
fueconorg-839	126	7	a	a	DET
fueconorg-839	126	8	company	company	NOUN
fueconorg-839	126	9	discloses	disclose	VERB
fueconorg-839	126	10	information	information	NOUN
fueconorg-839	126	11	to	to	PART
fueconorg-839	126	12	reduce	reduce	VERB
fueconorg-839	126	13	information	information	NOUN
fueconorg-839	126	14	asymmetry	asymmetry	NOUN
fueconorg-839	126	15	and	and	CCONJ
fueconorg-839	126	16	to	to	PART
fueconorg-839	126	17	signal	signal	VERB
fueconorg-839	126	18	to	to	ADP
fueconorg-839	126	19	investors	investor	NOUN
fueconorg-839	126	20	that	that	SCONJ
fueconorg-839	126	21	it	it	PRON
fueconorg-839	126	22	is	be	AUX
fueconorg-839	126	23	performing	perform	VERB
fueconorg-839	126	24	better	well	ADJ
fueconorg-839	126	25	than	than	ADP
fueconorg-839	126	26	its	its	PRON
fueconorg-839	126	27	competitors	competitor	NOUN
fueconorg-839	126	28	(	(	PUNCT
fueconorg-839	126	29	álvarez	álvarez	PROPN
fueconorg-839	126	30	et	et	PROPN
fueconorg-839	126	31	al	al	PROPN
fueconorg-839	126	32	.	.	PROPN
fueconorg-839	126	33	,	,	PUNCT
fueconorg-839	126	34	2008	2008	NUM
fueconorg-839	126	35	;	;	PUNCT
fueconorg-839	126	36	miller	miller	PROPN
fueconorg-839	126	37	,	,	PUNCT
fueconorg-839	126	38	2002	2002	NUM
fueconorg-839	126	39	)	)	PUNCT
fueconorg-839	126	40	.	.	PUNCT
fueconorg-839	127	1	however	however	ADV
fueconorg-839	127	2	,	,	PUNCT
fueconorg-839	127	3	hughes	hughes	PROPN
fueconorg-839	127	4	(	(	PUNCT
fueconorg-839	127	5	1986	1986	NUM
fueconorg-839	127	6	)	)	PUNCT
fueconorg-839	127	7	states	state	VERB
fueconorg-839	127	8	that	that	SCONJ
fueconorg-839	127	9	the	the	DET
fueconorg-839	127	10	credibility	credibility	NOUN
fueconorg-839	127	11	of	of	ADP
fueconorg-839	127	12	information	information	NOUN
fueconorg-839	127	13	provided	provide	VERB
fueconorg-839	127	14	by	by	ADP
fueconorg-839	127	15	a	a	DET
fueconorg-839	127	16	firm	firm	NOUN
fueconorg-839	127	17	is	be	AUX
fueconorg-839	127	18	an	an	DET
fueconorg-839	127	19	essential	essential	ADJ
fueconorg-839	127	20	element	element	NOUN
fueconorg-839	127	21	in	in	ADP
fueconorg-839	127	22	ensuring	ensure	VERB
fueconorg-839	127	23	lower	low	ADJ
fueconorg-839	127	24	information	information	NOUN
fueconorg-839	127	25	asymmetry	asymmetry	NOUN
fueconorg-839	127	26	.	.	PUNCT
fueconorg-839	128	1	given	give	VERB
fueconorg-839	128	2	that	that	SCONJ
fueconorg-839	128	3	em	em	PRON
fueconorg-839	128	4	is	be	AUX
fueconorg-839	128	5	more	more	ADV
fueconorg-839	128	6	likely	likely	ADJ
fueconorg-839	128	7	to	to	PART
fueconorg-839	128	8	occur	occur	VERB
fueconorg-839	128	9	when	when	SCONJ
fueconorg-839	128	10	information	information	NOUN
fueconorg-839	128	11	asymmetry	asymmetry	NOUN
fueconorg-839	128	12	is	be	AUX
fueconorg-839	128	13	high	high	ADJ
fueconorg-839	128	14	,	,	PUNCT
fueconorg-839	128	15	the	the	DET
fueconorg-839	128	16	signaling	signal	VERB
fueconorg-839	128	17	theory	theory	NOUN
fueconorg-839	128	18	assumes	assume	VERB
fueconorg-839	128	19	that	that	SCONJ
fueconorg-839	128	20	csr	csr	NOUN
fueconorg-839	128	21	information	information	NOUN
fueconorg-839	128	22	is	be	AUX
fueconorg-839	128	23	used	use	VERB
fueconorg-839	128	24	as	as	ADP
fueconorg-839	128	25	a	a	DET
fueconorg-839	128	26	means	means	NOUN
fueconorg-839	128	27	to	to	PART
fueconorg-839	128	28	reduce	reduce	VERB
fueconorg-839	128	29	the	the	DET
fueconorg-839	128	30	information	information	NOUN
fueconorg-839	128	31	symmetry	symmetry	NOUN
fueconorg-839	128	32	(	(	PUNCT
fueconorg-839	128	33	agency	agency	NOUN
fueconorg-839	128	34	problem	problem	NOUN
fueconorg-839	128	35	)	)	PUNCT
fueconorg-839	128	36	between	between	ADP
fueconorg-839	128	37	companies	company	NOUN
fueconorg-839	128	38	and	and	CCONJ
fueconorg-839	128	39	their	their	PRON
fueconorg-839	128	40	investors	investor	NOUN
fueconorg-839	128	41	.	.	PUNCT
fueconorg-839	129	1	therefore	therefore	ADV
fueconorg-839	129	2	,	,	PUNCT
fueconorg-839	129	3	based	base	VERB
fueconorg-839	129	4	on	on	ADP
fueconorg-839	129	5	the	the	DET
fueconorg-839	129	6	notion	notion	NOUN
fueconorg-839	129	7	that	that	SCONJ
fueconorg-839	129	8	csr	csr	NOUN
fueconorg-839	129	9	information	information	NOUN
fueconorg-839	129	10	is	be	AUX
fueconorg-839	129	11	a	a	DET
fueconorg-839	129	12	useful	useful	ADJ
fueconorg-839	129	13	tool	tool	NOUN
fueconorg-839	129	14	for	for	ADP
fueconorg-839	129	15	reducing	reduce	VERB
fueconorg-839	129	16	information	information	NOUN
fueconorg-839	129	17	asymmetry	asymmetry	NOUN
fueconorg-839	129	18	,	,	PUNCT
fueconorg-839	129	19	prior	prior	ADJ
fueconorg-839	129	20	studies	study	NOUN
fueconorg-839	129	21	predicted	predict	VERB
fueconorg-839	129	22	a	a	DET
fueconorg-839	129	23	negative	negative	ADJ
fueconorg-839	129	24	association	association	NOUN
fueconorg-839	129	25	between	between	ADP
fueconorg-839	129	26	csr	csr	NOUN
fueconorg-839	129	27	information	information	NOUN
fueconorg-839	129	28	and	and	CCONJ
fueconorg-839	129	29	information	information	NOUN
fueconorg-839	129	30	asymmetry	asymmetry	NOUN
fueconorg-839	129	31	(	(	PUNCT
fueconorg-839	129	32	heflin	heflin	PROPN
fueconorg-839	129	33	et	et	PROPN
fueconorg-839	129	34	al	al	PROPN
fueconorg-839	129	35	.	.	PROPN
fueconorg-839	129	36	,	,	PUNCT
fueconorg-839	129	37	2005	2005	NUM
fueconorg-839	129	38	;	;	PUNCT
fueconorg-839	129	39	brown	brown	PROPN
fueconorg-839	129	40	et	et	PROPN
fueconorg-839	129	41	al	al	PROPN
fueconorg-839	129	42	.	.	PROPN
fueconorg-839	129	43	,	,	PUNCT
fueconorg-839	129	44	2004	2004	NUM
fueconorg-839	129	45	;	;	PUNCT
fueconorg-839	129	46	coller	coller	NOUN
fueconorg-839	129	47	and	and	CCONJ
fueconorg-839	129	48	yohn	yohn	PROPN
fueconorg-839	129	49	,	,	PUNCT
fueconorg-839	129	50	1997	1997	NUM
fueconorg-839	129	51	;	;	PUNCT
fueconorg-839	129	52	welker	welker	PROPN
fueconorg-839	129	53	,	,	PUNCT
fueconorg-839	129	54	1995	1995	NUM
fueconorg-839	129	55	)	)	PUNCT
fueconorg-839	129	56	,	,	PUNCT
fueconorg-839	129	57	which	which	PRON
fueconorg-839	129	58	indicates	indicate	VERB
fueconorg-839	129	59	a	a	DET
fueconorg-839	129	60	negative	negative	ADJ
fueconorg-839	129	61	relationship	relationship	NOUN
fueconorg-839	129	62	between	between	ADP
fueconorg-839	129	63	em	em	PRON
fueconorg-839	129	64	and	and	CCONJ
fueconorg-839	129	65	csr	csr	PROPN
fueconorg-839	129	66	.	.	PROPN
fueconorg-839	129	67	conclusion	conclusion	NOUN
fueconorg-839	129	68	the	the	DET
fueconorg-839	129	69	aim	aim	NOUN
fueconorg-839	129	70	of	of	ADP
fueconorg-839	129	71	this	this	DET
fueconorg-839	129	72	paper	paper	NOUN
fueconorg-839	129	73	is	be	AUX
fueconorg-839	129	74	to	to	PART
fueconorg-839	129	75	review	review	VERB
fueconorg-839	129	76	the	the	DET
fueconorg-839	129	77	link	link	NOUN
fueconorg-839	129	78	between	between	ADP
fueconorg-839	129	79	em	em	PRON
fueconorg-839	129	80	and	and	CCONJ
fueconorg-839	129	81	csr	csr	PROPN
fueconorg-839	129	82	.	.	PROPN
fueconorg-839	130	1	this	this	DET
fueconorg-839	130	2	review	review	NOUN
fueconorg-839	130	3	reveals	reveal	VERB
fueconorg-839	130	4	that	that	SCONJ
fueconorg-839	130	5	em	em	PRON
fueconorg-839	130	6	and	and	CCONJ
fueconorg-839	130	7	csr	csr	NOUN
fueconorg-839	130	8	are	be	AUX
fueconorg-839	130	9	linked	link	VERB
fueconorg-839	130	10	through	through	ADP
fueconorg-839	130	11	two	two	NUM
fueconorg-839	130	12	contradictory	contradictory	ADJ
fueconorg-839	130	13	perspectives	perspective	NOUN
fueconorg-839	130	14	.	.	PUNCT
fueconorg-839	131	1	since	since	SCONJ
fueconorg-839	131	2	em	em	PRON
fueconorg-839	131	3	is	be	AUX
fueconorg-839	131	4	perceived	perceive	VERB
fueconorg-839	131	5	as	as	ADP
fueconorg-839	131	6	an	an	DET
fueconorg-839	131	7	irresponsible	irresponsible	ADJ
fueconorg-839	131	8	act	act	NOUN
fueconorg-839	131	9	and	and	CCONJ
fueconorg-839	131	10	inconsistent	inconsistent	ADJ
fueconorg-839	131	11	with	with	ADP
fueconorg-839	131	12	csr	csr	NOUN
fueconorg-839	131	13	principles	principle	NOUN
fueconorg-839	131	14	,	,	PUNCT
fueconorg-839	131	15	the	the	DET
fueconorg-839	131	16	first	first	ADJ
fueconorg-839	131	17	perspective	perspective	NOUN
fueconorg-839	131	18	argues	argue	VERB
fueconorg-839	131	19	that	that	SCONJ
fueconorg-839	131	20	firms	firm	NOUN
fueconorg-839	131	21	with	with	ADP
fueconorg-839	131	22	strong	strong	ADJ
fueconorg-839	131	23	commitment	commitment	NOUN
fueconorg-839	131	24	to	to	ADP
fueconorg-839	131	25	csr	csr	NOUN
fueconorg-839	131	26	are	be	AUX
fueconorg-839	131	27	more	more	ADV
fueconorg-839	131	28	prone	prone	ADJ
fueconorg-839	131	29	to	to	PART
fueconorg-839	131	30	act	act	VERB
fueconorg-839	131	31	in	in	ADP
fueconorg-839	131	32	a	a	DET
fueconorg-839	131	33	responsible	responsible	ADJ
fueconorg-839	131	34	way	way	NOUN
fueconorg-839	131	35	when	when	SCONJ
fueconorg-839	131	36	reporting	report	VERB
fueconorg-839	131	37	their	their	PRON
fueconorg-839	131	38	financial	financial	ADJ
fueconorg-839	131	39	statements	statement	NOUN
fueconorg-839	131	40	.	.	PUNCT
fueconorg-839	132	1	on	on	ADP
fueconorg-839	132	2	the	the	DET
fueconorg-839	132	3	other	other	ADJ
fueconorg-839	132	4	hand	hand	NOUN
fueconorg-839	132	5	,	,	PUNCT
fueconorg-839	132	6	the	the	DET
fueconorg-839	132	7	second	second	ADJ
fueconorg-839	132	8	perspective	perspective	NOUN
fueconorg-839	132	9	argues	argue	VERB
fueconorg-839	132	10	that	that	SCONJ
fueconorg-839	132	11	csr	csr	NOUN
fueconorg-839	132	12	can	can	AUX
fueconorg-839	132	13	be	be	AUX
fueconorg-839	132	14	used	use	VERB
fueconorg-839	132	15	as	as	ADP
fueconorg-839	132	16	an	an	DET
fueconorg-839	132	17	effective	effective	ADJ
fueconorg-839	132	18	tool	tool	NOUN
fueconorg-839	132	19	in	in	ADP
fueconorg-839	132	20	dealing	deal	VERB
fueconorg-839	132	21	with	with	ADP
fueconorg-839	132	22	stakeholder	stakeholder	NOUN
fueconorg-839	132	23	activism	activism	NOUN
fueconorg-839	132	24	and	and	CCONJ
fueconorg-839	132	25	vigilance	vigilance	NOUN
fueconorg-839	132	26	when	when	SCONJ
fueconorg-839	132	27	managers	manager	NOUN
fueconorg-839	132	28	manipulate	manipulate	VERB
fueconorg-839	132	29	earnings	earning	NOUN
fueconorg-839	132	30	.	.	PUNCT
fueconorg-839	133	1	354	354	NUM
fueconorg-839	133	2	y.	y.	PROPN
fueconorg-839	133	3	almahrog	almahrog	PROPN
fueconorg-839	133	4	,	,	PUNCT
fueconorg-839	133	5	a.	a.	PROPN
fueconorg-839	133	6	marai1	marai1	PROPN
fueconorg-839	133	7	,	,	PUNCT
fueconorg-839	133	8	g.	g.	PROPN
fueconorg-839	133	9	knežević	knežević	PROPN
fueconorg-839	133	10	in	in	ADP
fueconorg-839	133	11	line	line	NOUN
fueconorg-839	133	12	with	with	ADP
fueconorg-839	133	13	these	these	DET
fueconorg-839	133	14	perspectives	perspective	NOUN
fueconorg-839	133	15	,	,	PUNCT
fueconorg-839	133	16	it	it	PRON
fueconorg-839	133	17	can	can	AUX
fueconorg-839	133	18	be	be	AUX
fueconorg-839	133	19	concluded	conclude	VERB
fueconorg-839	133	20	that	that	SCONJ
fueconorg-839	133	21	the	the	DET
fueconorg-839	133	22	empirical	empirical	ADJ
fueconorg-839	133	23	previous	previous	ADJ
fueconorg-839	133	24	studies	study	NOUN
fueconorg-839	133	25	have	have	AUX
fueconorg-839	133	26	found	find	VERB
fueconorg-839	133	27	mixed	mixed	ADJ
fueconorg-839	133	28	and	and	CCONJ
fueconorg-839	133	29	contradictory	contradictory	ADJ
fueconorg-839	133	30	results	result	NOUN
fueconorg-839	133	31	.	.	PUNCT
fueconorg-839	134	1	while	while	SCONJ
fueconorg-839	134	2	several	several	ADJ
fueconorg-839	134	3	studies	study	NOUN
fueconorg-839	134	4	find	find	VERB
fueconorg-839	134	5	that	that	SCONJ
fueconorg-839	134	6	em	em	PRON
fueconorg-839	134	7	and	and	CCONJ
fueconorg-839	134	8	csr	csr	NOUN
fueconorg-839	134	9	are	be	AUX
fueconorg-839	134	10	negatively	negatively	ADV
fueconorg-839	134	11	related	relate	VERB
fueconorg-839	134	12	,	,	PUNCT
fueconorg-839	134	13	others	other	NOUN
fueconorg-839	134	14	find	find	VERB
fueconorg-839	134	15	that	that	SCONJ
fueconorg-839	134	16	em	em	PRON
fueconorg-839	134	17	and	and	CCONJ
fueconorg-839	134	18	csr	csr	NOUN
fueconorg-839	134	19	are	be	AUX
fueconorg-839	134	20	positively	positively	ADV
fueconorg-839	134	21	related	relate	VERB
fueconorg-839	134	22	.	.	PUNCT
fueconorg-839	135	1	references	reference	NOUN
fueconorg-839	135	2	1	1	NUM
fueconorg-839	135	3	.	.	PUNCT
fueconorg-839	136	1	álvarez	álvarez	PROPN
fueconorg-839	136	2	,	,	PUNCT
fueconorg-839	136	3	i.	i.	PROPN
fueconorg-839	136	4	g.	g.	PROPN
fueconorg-839	136	5	,	,	PUNCT
fueconorg-839	136	6	sánchez	sánchez	PROPN
fueconorg-839	136	7	,	,	PUNCT
fueconorg-839	136	8	i.	i.	PROPN
fueconorg-839	136	9	m.	m.	PROPN
fueconorg-839	136	10	g.	g.	PROPN
fueconorg-839	136	11	domínguez	domínguez	PROPN
fueconorg-839	136	12	,	,	PUNCT
fueconorg-839	136	13	l.	l.	PROPN
fueconorg-839	136	14	r.	r.	PROPN
fueconorg-839	136	15	(	(	PUNCT
fueconorg-839	136	16	2008	2008	NUM
fueconorg-839	136	17	)	)	PUNCT
fueconorg-839	136	18	voluntary	voluntary	ADJ
fueconorg-839	136	19	and	and	CCONJ
fueconorg-839	136	20	compulsory	compulsory	ADJ
fueconorg-839	136	21	information	information	NOUN
fueconorg-839	136	22	disclosed	disclose	VERB
fueconorg-839	136	23	online	online	ADV
fueconorg-839	136	24	:	:	PUNCT
fueconorg-839	136	25	the	the	DET
fueconorg-839	136	26	effect	effect	NOUN
fueconorg-839	136	27	of	of	ADP
fueconorg-839	136	28	industry	industry	NOUN
fueconorg-839	136	29	concentration	concentration	NOUN
fueconorg-839	136	30	and	and	CCONJ
fueconorg-839	136	31	other	other	ADJ
fueconorg-839	136	32	explanatory	explanatory	ADJ
fueconorg-839	136	33	factors	factor	NOUN
fueconorg-839	136	34	,	,	PUNCT
fueconorg-839	136	35	online	online	ADJ
fueconorg-839	136	36	information	information	NOUN
fueconorg-839	136	37	review	review	PROPN
fueconorg-839	136	38	,	,	PUNCT
fueconorg-839	136	39	vol	vol	NOUN
fueconorg-839	136	40	.	.	PROPN
fueconorg-839	136	41	32	32	NUM
fueconorg-839	136	42	(	(	PUNCT
fueconorg-839	136	43	5	5	NUM
fueconorg-839	136	44	):	):	PUNCT
fueconorg-839	136	45	596	596	NUM
fueconorg-839	136	46	-	-	SYM
fueconorg-839	136	47	622	622	NUM
fueconorg-839	136	48	.	.	PUNCT
fueconorg-839	137	1	2	2	X
fueconorg-839	137	2	.	.	X
fueconorg-839	137	3	beneish	beneish	PROPN
fueconorg-839	137	4	,	,	PUNCT
fueconorg-839	137	5	m.	m.	PROPN
fueconorg-839	137	6	d.	d.	PROPN
fueconorg-839	137	7	(	(	PUNCT
fueconorg-839	137	8	2001	2001	NUM
fueconorg-839	137	9	):	):	PUNCT
fueconorg-839	137	10	earnings	earning	NOUN
fueconorg-839	137	11	management	management	NOUN
fueconorg-839	137	12	:	:	PUNCT
fueconorg-839	137	13	a	a	DET
fueconorg-839	137	14	perspective	perspective	NOUN
fueconorg-839	137	15	,	,	PUNCT
fueconorg-839	137	16	managerial	managerial	ADJ
fueconorg-839	137	17	finance	finance	NOUN
fueconorg-839	137	18	,	,	PUNCT
fueconorg-839	137	19	vol	vol	NOUN
fueconorg-839	137	20	.	.	PROPN
fueconorg-839	137	21	27	27	NUM
fueconorg-839	137	22	(	(	PUNCT
fueconorg-839	137	23	12):3	12):3	NUM
fueconorg-839	137	24	-	-	SYM
fueconorg-839	137	25	17	17	NUM
fueconorg-839	137	26	.	.	PUNCT
fueconorg-839	138	1	3	3	X
fueconorg-839	138	2	.	.	X
fueconorg-839	138	3	branco	branco	PROPN
fueconorg-839	138	4	,	,	PUNCT
fueconorg-839	138	5	m.	m.	PROPN
fueconorg-839	138	6	c.	c.	PROPN
fueconorg-839	138	7	,	,	PUNCT
fueconorg-839	138	8	rodrigues	rodrigues	PROPN
fueconorg-839	138	9	,	,	PUNCT
fueconorg-839	138	10	l.	l.	PROPN
fueconorg-839	138	11	(	(	PUNCT
fueconorg-839	138	12	2006	2006	NUM
fueconorg-839	138	13	)	)	PUNCT
fueconorg-839	138	14	corporate	corporate	ADJ
fueconorg-839	138	15	social	social	ADJ
fueconorg-839	138	16	responsibility	responsibility	NOUN
fueconorg-839	138	17	and	and	CCONJ
fueconorg-839	138	18	resource	resource	NOUN
fueconorg-839	138	19	-	-	PUNCT
fueconorg-839	138	20	based	base	VERB
fueconorg-839	138	21	perspectives	perspective	NOUN
fueconorg-839	138	22	,	,	PUNCT
fueconorg-839	138	23	journal	journal	NOUN
fueconorg-839	138	24	of	of	ADP
fueconorg-839	138	25	business	business	NOUN
fueconorg-839	138	26	ethics	ethic	NOUN
fueconorg-839	138	27	,	,	PUNCT
fueconorg-839	138	28	vol	vol	NOUN
fueconorg-839	138	29	.	.	PUNCT
fueconorg-839	139	1	69:111	69:111	NUM
fueconorg-839	139	2	-	-	SYM
fueconorg-839	139	3	132	132	NUM
fueconorg-839	139	4	.	.	NOUN
fueconorg-839	140	1	4	4	X
fueconorg-839	140	2	.	.	NUM
fueconorg-839	140	3	brown	brown	PROPN
fueconorg-839	140	4	,	,	PUNCT
fueconorg-839	140	5	s.	s.	PROPN
fueconorg-839	140	6	,	,	PUNCT
fueconorg-839	140	7	hillegeist	hillegeist	PROPN
fueconorg-839	140	8	,	,	PUNCT
fueconorg-839	140	9	s.	s.	PROPN
fueconorg-839	140	10	a.	a.	PROPN
fueconorg-839	140	11	,	,	PUNCT
fueconorg-839	140	12	lo	lo	PROPN
fueconorg-839	140	13	,	,	PUNCT
fueconorg-839	140	14	k	k	PROPN
fueconorg-839	140	15	(	(	PUNCT
fueconorg-839	140	16	2004	2004	NUM
fueconorg-839	140	17	)	)	PUNCT
fueconorg-839	140	18	conference	conference	NOUN
fueconorg-839	140	19	calls	call	NOUN
fueconorg-839	140	20	and	and	CCONJ
fueconorg-839	140	21	information	information	NOUN
fueconorg-839	140	22	asymmetry	asymmetry	NOUN
fueconorg-839	140	23	,	,	PUNCT
fueconorg-839	140	24	journal	journal	NOUN
fueconorg-839	140	25	of	of	ADP
fueconorg-839	140	26	accounting	accounting	NOUN
fueconorg-839	140	27	and	and	CCONJ
fueconorg-839	140	28	economics	economic	NOUN
fueconorg-839	140	29	,	,	PUNCT
fueconorg-839	140	30	vol	vol	NOUN
fueconorg-839	140	31	.	.	PROPN
fueconorg-839	141	1	37	37	NUM
fueconorg-839	141	2	(	(	PUNCT
fueconorg-839	141	3	3):343	3):343	NOUN
fueconorg-839	141	4	-	-	PUNCT
fueconorg-839	141	5	366	366	NUM
fueconorg-839	141	6	.	.	PUNCT
fueconorg-839	142	1	5	5	NUM
fueconorg-839	142	2	.	.	X
fueconorg-839	142	3	buhr	buhr	NOUN
fueconorg-839	142	4	,	,	PUNCT
fueconorg-839	142	5	n.	n.	PROPN
fueconorg-839	142	6	(	(	PUNCT
fueconorg-839	142	7	2001	2001	NUM
fueconorg-839	142	8	)	)	PUNCT
fueconorg-839	142	9	corporate	corporate	ADJ
fueconorg-839	142	10	silence	silence	NOUN
fueconorg-839	142	11	:	:	PUNCT
fueconorg-839	142	12	environmental	environmental	ADJ
fueconorg-839	142	13	disclosure	disclosure	NOUN
fueconorg-839	142	14	and	and	CCONJ
fueconorg-839	142	15	the	the	DET
fueconorg-839	142	16	north	north	ADJ
fueconorg-839	142	17	american	american	ADJ
fueconorg-839	142	18	free	free	PROPN
fueconorg-839	142	19	trade	trade	NOUN
fueconorg-839	142	20	agreement	agreement	NOUN
fueconorg-839	142	21	,	,	PUNCT
fueconorg-839	142	22	critical	critical	ADJ
fueconorg-839	142	23	perspectives	perspective	NOUN
fueconorg-839	142	24	on	on	ADP
fueconorg-839	142	25	accounting	accounting	NOUN
fueconorg-839	142	26	,	,	PUNCT
fueconorg-839	142	27	vol	vol	NOUN
fueconorg-839	142	28	.	.	PROPN
fueconorg-839	142	29	12	12	NUM
fueconorg-839	142	30	(	(	PUNCT
fueconorg-839	142	31	4):405	4):405	PROPN
fueconorg-839	142	32	-	-	PUNCT
fueconorg-839	142	33	421	421	NUM
fueconorg-839	142	34	.	.	NOUN
fueconorg-839	143	1	6	6	NUM
fueconorg-839	143	2	.	.	X
fueconorg-839	144	1	chen	chen	PROPN
fueconorg-839	144	2	,	,	PUNCT
fueconorg-839	144	3	y.	y.	PROPN
fueconorg-839	144	4	,	,	PUNCT
fueconorg-839	144	5	chen	chen	PROPN
fueconorg-839	144	6	,	,	PUNCT
fueconorg-839	144	7	c.h	c.h	PROPN
fueconorg-839	144	8	.	.	PROPN
fueconorg-839	144	9	,	,	PUNCT
fueconorg-839	144	10	huang	huang	PROPN
fueconorg-839	144	11	,	,	PUNCT
fueconorg-839	144	12	s.l.(2010	s.l.(2010	PROPN
fueconorg-839	144	13	)	)	PUNCT
fueconorg-839	144	14	an	an	DET
fueconorg-839	144	15	appraisal	appraisal	NOUN
fueconorg-839	144	16	of	of	ADP
fueconorg-839	144	17	financially	financially	ADV
fueconorg-839	144	18	distressed	distressed	ADJ
fueconorg-839	144	19	companies‟	companies‟	X
fueconorg-839	144	20	earnings	earning	NOUN
fueconorg-839	144	21	management	management	NOUN
fueconorg-839	144	22	:	:	PUNCT
fueconorg-839	144	23	evidence	evidence	NOUN
fueconorg-839	144	24	from	from	ADP
fueconorg-839	144	25	listed	list	VERB
fueconorg-839	144	26	companies	company	NOUN
fueconorg-839	144	27	in	in	ADP
fueconorg-839	144	28	china	china	PROPN
fueconorg-839	144	29	,	,	PUNCT
fueconorg-839	144	30	pacific	pacific	PROPN
fueconorg-839	144	31	accounting	accounting	PROPN
fueconorg-839	144	32	review	review	PROPN
fueconorg-839	144	33	,	,	PUNCT
fueconorg-839	144	34	vol	vol	NOUN
fueconorg-839	144	35	.	.	PROPN
fueconorg-839	144	36	22	22	NUM
fueconorg-839	144	37	(	(	PUNCT
fueconorg-839	144	38	1):22	1):22	NUM
fueconorg-839	144	39	-	-	SYM
fueconorg-839	144	40	41	41	NUM
fueconorg-839	144	41	.	.	PUNCT
fueconorg-839	145	1	7	7	X
fueconorg-839	145	2	.	.	X
fueconorg-839	145	3	chih	chih	PROPN
fueconorg-839	145	4	,	,	PUNCT
fueconorg-839	145	5	h.-l	h.-l	PROPN
fueconorg-839	145	6	.	.	PUNCT
fueconorg-839	145	7	,	,	PUNCT
fueconorg-839	145	8	shen	shen	PROPN
fueconorg-839	145	9	,	,	PUNCT
fueconorg-839	145	10	c.-h	c.-h	PROPN
fueconorg-839	145	11	.	.	PROPN
fueconorg-839	145	12	,	,	PUNCT
fueconorg-839	145	13	kang	kang	PROPN
fueconorg-839	145	14	.	.	PUNCT
fueconorg-839	146	1	f.c	f.c	PROPN
fueconorg-839	146	2	.	.	PROPN
fueconorg-839	146	3	(	(	PUNCT
fueconorg-839	146	4	2008	2008	NUM
fueconorg-839	146	5	)	)	PUNCT
fueconorg-839	146	6	corporate	corporate	ADJ
fueconorg-839	146	7	social	social	ADJ
fueconorg-839	146	8	responsibility	responsibility	NOUN
fueconorg-839	146	9	,	,	PUNCT
fueconorg-839	146	10	investor	investor	NOUN
fueconorg-839	146	11	protection	protection	NOUN
fueconorg-839	146	12	,	,	PUNCT
fueconorg-839	146	13	and	and	CCONJ
fueconorg-839	146	14	earnings	earning	NOUN
fueconorg-839	146	15	management	management	NOUN
fueconorg-839	146	16	:	:	PUNCT
fueconorg-839	146	17	some	some	DET
fueconorg-839	146	18	international	international	ADJ
fueconorg-839	146	19	evidence	evidence	NOUN
fueconorg-839	146	20	,	,	PUNCT
fueconorg-839	146	21	journal	journal	NOUN
fueconorg-839	146	22	of	of	ADP
fueconorg-839	146	23	business	business	NOUN
fueconorg-839	146	24	ethics	ethic	NOUN
fueconorg-839	146	25	,	,	PUNCT
fueconorg-839	146	26	vol	vol	NOUN
fueconorg-839	146	27	.	.	PUNCT
fueconorg-839	147	1	79:197	79:197	NUM
fueconorg-839	147	2	-	-	SYM
fueconorg-839	147	3	198	198	NUM
fueconorg-839	147	4	.	.	NOUN
fueconorg-839	148	1	8	8	NUM
fueconorg-839	148	2	.	.	PUNCT
fueconorg-839	149	1	choi	choi	PROPN
fueconorg-839	149	2	,	,	PUNCT
fueconorg-839	149	3	b.	b.	PROPN
fueconorg-839	149	4	b.	b.	PROPN
fueconorg-839	149	5	,	,	PUNCT
fueconorg-839	149	6	lee	lee	PROPN
fueconorg-839	149	7	,	,	PUNCT
fueconorg-839	149	8	d.	d.	PROPN
fueconorg-839	149	9	,	,	PUNCT
fueconorg-839	149	10	park	park	NOUN
fueconorg-839	149	11	.	.	PUNCT
fueconorg-839	150	1	y.	y.	NOUN
fueconorg-839	150	2	(	(	PUNCT
fueconorg-839	150	3	2013	2013	NUM
fueconorg-839	150	4	)	)	PUNCT
fueconorg-839	150	5	corporate	corporate	ADJ
fueconorg-839	150	6	social	social	ADJ
fueconorg-839	150	7	responsibility	responsibility	NOUN
fueconorg-839	150	8	,	,	PUNCT
fueconorg-839	150	9	corporate	corporate	ADJ
fueconorg-839	150	10	governance	governance	NOUN
fueconorg-839	150	11	and	and	CCONJ
fueconorg-839	150	12	earnings	earning	NOUN
fueconorg-839	150	13	quality	quality	NOUN
fueconorg-839	150	14	:	:	PUNCT
fueconorg-839	150	15	evidence	evidence	NOUN
fueconorg-839	150	16	from	from	ADP
fueconorg-839	150	17	korea	korea	PROPN
fueconorg-839	150	18	,	,	PUNCT
fueconorg-839	150	19	corporate	corporate	ADJ
fueconorg-839	150	20	governance	governance	NOUN
fueconorg-839	150	21	:	:	PUNCT
fueconorg-839	150	22	an	an	DET
fueconorg-839	150	23	international	international	ADJ
fueconorg-839	150	24	review	review	NOUN
fueconorg-839	150	25	,	,	PUNCT
fueconorg-839	150	26	vol	vol	NOUN
fueconorg-839	150	27	.	.	PROPN
fueconorg-839	150	28	21	21	NUM
fueconorg-839	150	29	(	(	PUNCT
fueconorg-839	150	30	5):447	5):447	NUM
fueconorg-839	150	31	-	-	PUNCT
fueconorg-839	150	32	467	467	NUM
fueconorg-839	150	33	.	.	NOUN
fueconorg-839	150	34	9	9	NUM
fueconorg-839	150	35	.	.	X
fueconorg-839	150	36	coller	coller	NOUN
fueconorg-839	150	37	,	,	PUNCT
fueconorg-839	150	38	m.	m.	NOUN
fueconorg-839	150	39	,	,	PUNCT
fueconorg-839	150	40	yohn	yohn	PROPN
fueconorg-839	150	41	,	,	PUNCT
fueconorg-839	150	42	t.l	t.l	PROPN
fueconorg-839	150	43	.	.	PUNCT
fueconorg-839	150	44	(	(	PUNCT
fueconorg-839	150	45	1997	1997	NUM
fueconorg-839	150	46	)	)	PUNCT
fueconorg-839	150	47	management	management	NOUN
fueconorg-839	150	48	forecasts	forecast	NOUN
fueconorg-839	150	49	and	and	CCONJ
fueconorg-839	150	50	information	information	NOUN
fueconorg-839	150	51	asymmetry	asymmetry	NOUN
fueconorg-839	150	52	:	:	PUNCT
fueconorg-839	150	53	an	an	DET
fueconorg-839	150	54	examination	examination	NOUN
fueconorg-839	150	55	of	of	ADP
fueconorg-839	150	56	bid	bid	NOUN
fueconorg-839	150	57	-	-	PUNCT
fueconorg-839	150	58	ask	ask	NOUN
fueconorg-839	150	59	spreads	spread	NOUN
fueconorg-839	150	60	,	,	PUNCT
fueconorg-839	150	61	journal	journal	NOUN
fueconorg-839	150	62	of	of	ADP
fueconorg-839	150	63	accounting	accounting	NOUN
fueconorg-839	150	64	research	research	NOUN
fueconorg-839	150	65	,	,	PUNCT
fueconorg-839	150	66	vol	vol	NOUN
fueconorg-839	150	67	.	.	PROPN
fueconorg-839	150	68	35	35	NUM
fueconorg-839	150	69	(	(	PUNCT
fueconorg-839	150	70	2):181	2):181	NUM
fueconorg-839	150	71	-	-	SYM
fueconorg-839	150	72	191	191	NUM
fueconorg-839	150	73	.	.	PUNCT
fueconorg-839	150	74	10	10	NUM
fueconorg-839	150	75	.	.	PUNCT
fueconorg-839	151	1	deegan	deegan	PROPN
fueconorg-839	151	2	,	,	PUNCT
fueconorg-839	151	3	c.	c.	PROPN
fueconorg-839	151	4	(	(	PUNCT
fueconorg-839	151	5	2002	2002	NUM
fueconorg-839	151	6	):	):	PUNCT
fueconorg-839	151	7	introduction	introduction	NOUN
fueconorg-839	151	8	:	:	PUNCT
fueconorg-839	151	9	the	the	DET
fueconorg-839	151	10	legitimising	legitimise	VERB
fueconorg-839	151	11	effect	effect	NOUN
fueconorg-839	151	12	of	of	ADP
fueconorg-839	151	13	social	social	ADJ
fueconorg-839	151	14	and	and	CCONJ
fueconorg-839	151	15	environmental	environmental	ADJ
fueconorg-839	151	16	disclosures	disclosure	NOUN
fueconorg-839	151	17	a	a	DET
fueconorg-839	151	18	theoretical	theoretical	ADJ
fueconorg-839	151	19	foundation	foundation	NOUN
fueconorg-839	151	20	,	,	PUNCT
fueconorg-839	151	21	accounting	accounting	NOUN
fueconorg-839	151	22	,	,	PUNCT
fueconorg-839	151	23	auditing	auditing	NOUN
fueconorg-839	151	24	&	&	CCONJ
fueconorg-839	151	25	accountability	accountability	NOUN
fueconorg-839	151	26	journal	journal	NOUN
fueconorg-839	151	27	,	,	PUNCT
fueconorg-839	151	28	vol	vol	NOUN
fueconorg-839	151	29	.	.	PROPN
fueconorg-839	151	30	15	15	NUM
fueconorg-839	151	31	(	(	PUNCT
fueconorg-839	151	32	3):282	3):282	PROPN
fueconorg-839	151	33	-	-	SYM
fueconorg-839	151	34	311	311	NUM
fueconorg-839	151	35	.	.	NOUN
fueconorg-839	151	36	11	11	NUM
fueconorg-839	151	37	.	.	PUNCT
fueconorg-839	152	1	deegan	deegan	PROPN
fueconorg-839	152	2	,	,	PUNCT
fueconorg-839	152	3	c.	c.	PROPN
fueconorg-839	152	4	,	,	PUNCT
fueconorg-839	152	5	rankin	rankin	PROPN
fueconorg-839	152	6	,	,	PUNCT
fueconorg-839	152	7	m.	m.	NOUN
fueconorg-839	152	8	(	(	PUNCT
fueconorg-839	152	9	1996	1996	NUM
fueconorg-839	152	10	)	)	PUNCT
fueconorg-839	152	11	do	do	AUX
fueconorg-839	152	12	australian	australian	ADJ
fueconorg-839	152	13	companies	company	NOUN
fueconorg-839	152	14	report	report	VERB
fueconorg-839	152	15	environmental	environmental	ADJ
fueconorg-839	152	16	news	news	NOUN
fueconorg-839	152	17	objectively	objectively	ADV
fueconorg-839	152	18	?	?	PUNCT
fueconorg-839	153	1	an	an	DET
fueconorg-839	153	2	analysis	analysis	NOUN
fueconorg-839	153	3	of	of	ADP
fueconorg-839	153	4	environmental	environmental	ADJ
fueconorg-839	153	5	disclosures	disclosure	NOUN
fueconorg-839	153	6	by	by	ADP
fueconorg-839	153	7	firms	firm	NOUN
fueconorg-839	153	8	prosecuted	prosecute	VERB
fueconorg-839	153	9	successfully	successfully	ADV
fueconorg-839	153	10	by	by	ADP
fueconorg-839	153	11	the	the	DET
fueconorg-839	153	12	environmental	environmental	PROPN
fueconorg-839	153	13	protection	protection	PROPN
fueconorg-839	153	14	authority	authority	NOUN
fueconorg-839	153	15	,	,	PUNCT
fueconorg-839	153	16	accounting	accounting	NOUN
fueconorg-839	153	17	,	,	PUNCT
fueconorg-839	153	18	auditing	auditing	NOUN
fueconorg-839	153	19	and	and	CCONJ
fueconorg-839	153	20	accountability	accountability	NOUN
fueconorg-839	153	21	journal	journal	NOUN
fueconorg-839	153	22	,	,	PUNCT
fueconorg-839	153	23	vol	vol	NOUN
fueconorg-839	153	24	.	.	PROPN
fueconorg-839	153	25	19	19	NUM
fueconorg-839	153	26	(	(	PUNCT
fueconorg-839	153	27	2):50–67	2):50–67	NUM
fueconorg-839	153	28	.	.	NOUN
fueconorg-839	153	29	12	12	NUM
fueconorg-839	153	30	.	.	PUNCT
fueconorg-839	154	1	defond	defond	NOUN
fueconorg-839	154	2	,	,	PUNCT
fueconorg-839	154	3	m.	m.	NOUN
fueconorg-839	154	4	l.	l.	PROPN
fueconorg-839	154	5	,	,	PUNCT
fueconorg-839	154	6	jiambalvo	jiambalvo	PROPN
fueconorg-839	154	7	,	,	PUNCT
fueconorg-839	154	8	j.(1994	j.(1994	PROPN
fueconorg-839	154	9	)	)	PUNCT
fueconorg-839	154	10	debt	debt	NOUN
fueconorg-839	154	11	covenant	covenant	NOUN
fueconorg-839	154	12	violation	violation	NOUN
fueconorg-839	154	13	and	and	CCONJ
fueconorg-839	154	14	manipulation	manipulation	NOUN
fueconorg-839	154	15	of	of	ADP
fueconorg-839	154	16	accruals	accrual	NOUN
fueconorg-839	154	17	,	,	PUNCT
fueconorg-839	154	18	journal	journal	NOUN
fueconorg-839	154	19	of	of	ADP
fueconorg-839	154	20	accounting	accounting	NOUN
fueconorg-839	154	21	and	and	CCONJ
fueconorg-839	154	22	economics	economic	NOUN
fueconorg-839	154	23	,	,	PUNCT
fueconorg-839	154	24	vol	vol	NOUN
fueconorg-839	154	25	.	.	PUNCT
fueconorg-839	154	26	17:145	17:145	NUM
fueconorg-839	154	27	-	-	SYM
fueconorg-839	154	28	176	176	NUM
fueconorg-839	154	29	.	.	PUNCT
fueconorg-839	155	1	13	13	NUM
fueconorg-839	155	2	.	.	PUNCT
fueconorg-839	155	3	demacarty	demacarty	PROPN
fueconorg-839	155	4	,	,	PUNCT
fueconorg-839	156	1	p.	p.	NOUN
fueconorg-839	156	2	(	(	PUNCT
fueconorg-839	156	3	2009	2009	NUM
fueconorg-839	156	4	)	)	PUNCT
fueconorg-839	156	5	financial	financial	ADJ
fueconorg-839	156	6	returns	return	NOUN
fueconorg-839	156	7	of	of	ADP
fueconorg-839	156	8	corporate	corporate	ADJ
fueconorg-839	156	9	social	social	ADJ
fueconorg-839	156	10	responsibility	responsibility	NOUN
fueconorg-839	156	11	,	,	PUNCT
fueconorg-839	156	12	and	and	CCONJ
fueconorg-839	156	13	the	the	DET
fueconorg-839	156	14	moral	moral	ADJ
fueconorg-839	156	15	freedom	freedom	NOUN
fueconorg-839	156	16	and	and	CCONJ
fueconorg-839	156	17	responsibility	responsibility	NOUN
fueconorg-839	156	18	of	of	ADP
fueconorg-839	156	19	business	business	NOUN
fueconorg-839	156	20	leaders	leader	NOUN
fueconorg-839	156	21	,	,	PUNCT
fueconorg-839	156	22	business	business	NOUN
fueconorg-839	156	23	and	and	CCONJ
fueconorg-839	156	24	society	society	NOUN
fueconorg-839	156	25	review	review	NOUN
fueconorg-839	156	26	,	,	PUNCT
fueconorg-839	156	27	vol	vol	NOUN
fueconorg-839	156	28	.	.	PROPN
fueconorg-839	156	29	114	114	NUM
fueconorg-839	156	30	(	(	PUNCT
fueconorg-839	156	31	3):393	3):393	NUM
fueconorg-839	156	32	-	-	SYM
fueconorg-839	156	33	433	433	NUM
fueconorg-839	156	34	.	.	PUNCT
fueconorg-839	156	35	14	14	NUM
fueconorg-839	156	36	.	.	X
fueconorg-839	157	1	dowling	dowling	NOUN
fueconorg-839	157	2	,	,	PUNCT
fueconorg-839	157	3	j.	j.	PROPN
fueconorg-839	157	4	,	,	PUNCT
fueconorg-839	157	5	pfeffer	pfeffer	PROPN
fueconorg-839	157	6	,	,	PUNCT
fueconorg-839	157	7	j.	j.	PROPN
fueconorg-839	157	8	(	(	PUNCT
fueconorg-839	157	9	1975	1975	NUM
fueconorg-839	157	10	)	)	PUNCT
fueconorg-839	157	11	organizational	organizational	ADJ
fueconorg-839	157	12	legitimacy	legitimacy	NOUN
fueconorg-839	157	13	:	:	PUNCT
fueconorg-839	157	14	social	social	ADJ
fueconorg-839	157	15	values	value	NOUN
fueconorg-839	157	16	and	and	CCONJ
fueconorg-839	157	17	organizational	organizational	ADJ
fueconorg-839	157	18	behavior	behavior	NOUN
fueconorg-839	157	19	,	,	PUNCT
fueconorg-839	157	20	the	the	DET
fueconorg-839	157	21	pacific	pacific	PROPN
fueconorg-839	157	22	sociological	sociological	ADJ
fueconorg-839	157	23	review	review	PROPN
fueconorg-839	157	24	,	,	PUNCT
fueconorg-839	157	25	vol	vol	NOUN
fueconorg-839	157	26	.	.	PROPN
fueconorg-839	157	27	18	18	NUM
fueconorg-839	157	28	(	(	PUNCT
fueconorg-839	157	29	1):122	1):122	NUM
fueconorg-839	157	30	-	-	SYM
fueconorg-839	157	31	136	136	NUM
fueconorg-839	157	32	.	.	PUNCT
fueconorg-839	158	1	15	15	NUM
fueconorg-839	158	2	.	.	PUNCT
fueconorg-839	159	1	eisenhardt	eisenhardt	PROPN
fueconorg-839	159	2	,	,	PUNCT
fueconorg-839	159	3	k.	k.	PROPN
fueconorg-839	159	4	m.	m.	PROPN
fueconorg-839	159	5	(	(	PUNCT
fueconorg-839	159	6	1989	1989	NUM
fueconorg-839	159	7	):	):	PUNCT
fueconorg-839	160	1	agency	agency	NOUN
fueconorg-839	160	2	theory	theory	NOUN
fueconorg-839	160	3	:	:	PUNCT
fueconorg-839	160	4	an	an	DET
fueconorg-839	160	5	assessment	assessment	NOUN
fueconorg-839	160	6	and	and	CCONJ
fueconorg-839	160	7	review	review	NOUN
fueconorg-839	160	8	,	,	PUNCT
fueconorg-839	160	9	the	the	DET
fueconorg-839	160	10	academy	academy	PROPN
fueconorg-839	160	11	of	of	ADP
fueconorg-839	160	12	management	management	PROPN
fueconorg-839	160	13	review	review	PROPN
fueconorg-839	160	14	,	,	PUNCT
fueconorg-839	160	15	vol	vol	NOUN
fueconorg-839	160	16	.	.	PROPN
fueconorg-839	160	17	14	14	NUM
fueconorg-839	160	18	(	(	PUNCT
fueconorg-839	160	19	1):57	1):57	NUM
fueconorg-839	160	20	-	-	SYM
fueconorg-839	160	21	74	74	NUM
fueconorg-839	160	22	.	.	PUNCT
fueconorg-839	161	1	16	16	NUM
fueconorg-839	161	2	.	.	PUNCT
fueconorg-839	162	1	eng	eng	PROPN
fueconorg-839	162	2	,	,	PUNCT
fueconorg-839	162	3	l.	l.	PROPN
fueconorg-839	162	4	l.	l.	PROPN
fueconorg-839	162	5	,	,	PUNCT
fueconorg-839	162	6	mak	mak	PROPN
fueconorg-839	162	7	,	,	PUNCT
fueconorg-839	162	8	y.	y.	PROPN
fueconorg-839	162	9	t.	t.	PROPN
fueconorg-839	162	10	(	(	PUNCT
fueconorg-839	162	11	2003	2003	NUM
fueconorg-839	162	12	)	)	PUNCT
fueconorg-839	162	13	corporate	corporate	ADJ
fueconorg-839	162	14	governance	governance	NOUN
fueconorg-839	162	15	and	and	CCONJ
fueconorg-839	162	16	voluntary	voluntary	ADJ
fueconorg-839	162	17	disclosure	disclosure	NOUN
fueconorg-839	162	18	,	,	PUNCT
fueconorg-839	162	19	journal	journal	NOUN
fueconorg-839	162	20	of	of	ADP
fueconorg-839	162	21	accounting	accounting	NOUN
fueconorg-839	162	22	and	and	CCONJ
fueconorg-839	162	23	public	public	ADJ
fueconorg-839	162	24	policy	policy	NOUN
fueconorg-839	162	25	,	,	PUNCT
fueconorg-839	162	26	vol	vol	NOUN
fueconorg-839	162	27	.	.	PROPN
fueconorg-839	162	28	22	22	NUM
fueconorg-839	162	29	(	(	PUNCT
fueconorg-839	162	30	4):325	4):325	PROPN
fueconorg-839	162	31	-	-	NOUN
fueconorg-839	162	32	345	345	NUM
fueconorg-839	162	33	.	.	PUNCT
fueconorg-839	163	1	17	17	NUM
fueconorg-839	163	2	.	.	PUNCT
fueconorg-839	163	3	fields	field	NOUN
fueconorg-839	163	4	,	,	PUNCT
fueconorg-839	163	5	t.	t.	PROPN
fueconorg-839	163	6	d.	d.	PROPN
fueconorg-839	163	7	,	,	PUNCT
fueconorg-839	163	8	lys	lys	PROPN
fueconorg-839	163	9	,	,	PUNCT
fueconorg-839	163	10	t.	t.	PROPN
fueconorg-839	163	11	z.	z.	PROPN
fueconorg-839	163	12	,	,	PUNCT
fueconorg-839	163	13	vincent	vincent	PROPN
fueconorg-839	163	14	,	,	PUNCT
fueconorg-839	163	15	l.	l.	PROPN
fueconorg-839	163	16	(	(	PUNCT
fueconorg-839	163	17	2001	2001	NUM
fueconorg-839	163	18	)	)	PUNCT
fueconorg-839	163	19	empirical	empirical	ADJ
fueconorg-839	163	20	research	research	NOUN
fueconorg-839	163	21	on	on	ADP
fueconorg-839	163	22	accounting	accounting	NOUN
fueconorg-839	163	23	choice	choice	NOUN
fueconorg-839	163	24	,	,	PUNCT
fueconorg-839	163	25	journal	journal	NOUN
fueconorg-839	163	26	of	of	ADP
fueconorg-839	163	27	accounting	accounting	NOUN
fueconorg-839	163	28	and	and	CCONJ
fueconorg-839	163	29	economics	economic	NOUN
fueconorg-839	163	30	,	,	PUNCT
fueconorg-839	163	31	vol	vol	NOUN
fueconorg-839	163	32	.	.	PUNCT
fueconorg-839	164	1	31:255	31:255	NUM
fueconorg-839	164	2	-	-	SYM
fueconorg-839	164	3	307	307	NUM
fueconorg-839	164	4	.	.	PUNCT
fueconorg-839	165	1	18	18	NUM
fueconorg-839	165	2	.	.	PUNCT
fueconorg-839	166	1	fombrun	fombrun	PROPN
fueconorg-839	166	2	,	,	PUNCT
fueconorg-839	166	3	c.	c.	PROPN
fueconorg-839	166	4	j.	j.	PROPN
fueconorg-839	166	5	,	,	PUNCT
fueconorg-839	166	6	gardberg	gardberg	PROPN
fueconorg-839	166	7	,	,	PUNCT
fueconorg-839	166	8	n.	n.	PROPN
fueconorg-839	166	9	a.	a.	PROPN
fueconorg-839	166	10	,	,	PUNCT
fueconorg-839	166	11	barnett	barnett	PROPN
fueconorg-839	166	12	m.	m.	PROPN
fueconorg-839	166	13	l.	l.	PROPN
fueconorg-839	166	14	(	(	PUNCT
fueconorg-839	166	15	2000a	2000a	NOUN
fueconorg-839	166	16	)	)	PUNCT
fueconorg-839	166	17	oppertunity	oppertunity	NOUN
fueconorg-839	166	18	platforms	platform	NOUN
fueconorg-839	166	19	and	and	CCONJ
fueconorg-839	166	20	safety	safety	NOUN
fueconorg-839	166	21	nets	net	NOUN
fueconorg-839	166	22	:	:	PUNCT
fueconorg-839	166	23	corporate	corporate	ADJ
fueconorg-839	166	24	citizenship	citizenship	NOUN
fueconorg-839	166	25	and	and	CCONJ
fueconorg-839	166	26	reputational	reputational	ADJ
fueconorg-839	166	27	risk	risk	NOUN
fueconorg-839	166	28	,	,	PUNCT
fueconorg-839	166	29	business	business	NOUN
fueconorg-839	166	30	and	and	CCONJ
fueconorg-839	166	31	society	society	NOUN
fueconorg-839	166	32	review	review	NOUN
fueconorg-839	166	33	,	,	PUNCT
fueconorg-839	166	34	vol	vol	NOUN
fueconorg-839	166	35	.	.	PUNCT
fueconorg-839	167	1	105:85	105:85	NUM
fueconorg-839	167	2	-	-	SYM
fueconorg-839	167	3	106	106	NUM
fueconorg-839	167	4	.	.	PUNCT
fueconorg-839	168	1	19	19	NUM
fueconorg-839	168	2	.	.	PUNCT
fueconorg-839	168	3	fombrun	fombrun	PROPN
fueconorg-839	168	4	,	,	PUNCT
fueconorg-839	168	5	c.	c.	PROPN
fueconorg-839	168	6	j.	j.	PROPN
fueconorg-839	168	7	,	,	PUNCT
fueconorg-839	168	8	gardberg	gardberg	PROPN
fueconorg-839	168	9	,	,	PUNCT
fueconorg-839	168	10	n.	n.	PROPN
fueconorg-839	168	11	a.	a.	PROPN
fueconorg-839	168	12	,	,	PUNCT
fueconorg-839	168	13	barnett	barnett	PROPN
fueconorg-839	168	14	m.	m.	PROPN
fueconorg-839	168	15	l.	l.	PROPN
fueconorg-839	168	16	(	(	PUNCT
fueconorg-839	168	17	2000b	2000b	NUM
fueconorg-839	168	18	)	)	PUNCT
fueconorg-839	168	19	opportunity	opportunity	NOUN
fueconorg-839	168	20	platforms	platform	NOUN
fueconorg-839	168	21	and	and	CCONJ
fueconorg-839	168	22	safety	safety	NOUN
fueconorg-839	168	23	nets	net	NOUN
fueconorg-839	168	24	:	:	PUNCT
fueconorg-839	168	25	corporate	corporate	ADJ
fueconorg-839	168	26	citizenship	citizenship	NOUN
fueconorg-839	168	27	and	and	CCONJ
fueconorg-839	168	28	reputational	reputational	ADJ
fueconorg-839	168	29	risk	risk	NOUN
fueconorg-839	168	30	,	,	PUNCT
fueconorg-839	168	31	business	business	NOUN
fueconorg-839	168	32	and	and	CCONJ
fueconorg-839	168	33	society	society	NOUN
fueconorg-839	168	34	review	review	NOUN
fueconorg-839	168	35	,	,	PUNCT
fueconorg-839	168	36	vol	vol	NOUN
fueconorg-839	168	37	.	.	PROPN
fueconorg-839	169	1	105	105	NUM
fueconorg-839	169	2	(	(	PUNCT
fueconorg-839	169	3	1):85	1):85	NUM
fueconorg-839	169	4	-	-	SYM
fueconorg-839	169	5	106	106	NUM
fueconorg-839	169	6	.	.	PUNCT
fueconorg-839	170	1	20	20	NUM
fueconorg-839	170	2	.	.	PUNCT
fueconorg-839	171	1	friedman	friedman	PROPN
fueconorg-839	171	2	,	,	PUNCT
fueconorg-839	171	3	m.	m.	NOUN
fueconorg-839	171	4	(	(	PUNCT
fueconorg-839	171	5	1962	1962	NUM
fueconorg-839	171	6	)	)	PUNCT
fueconorg-839	171	7	,	,	PUNCT
fueconorg-839	171	8	capitalism	capitalism	NOUN
fueconorg-839	171	9	and	and	CCONJ
fueconorg-839	171	10	freedom	freedom	NOUN
fueconorg-839	171	11	,	,	PUNCT
fueconorg-839	171	12	chicago	chicago	PROPN
fueconorg-839	171	13	,	,	PUNCT
fueconorg-839	171	14	the	the	DET
fueconorg-839	171	15	university	university	NOUN
fueconorg-839	171	16	of	of	ADP
fueconorg-839	171	17	chicago	chicago	PROPN
fueconorg-839	171	18	press	press	NOUN
fueconorg-839	171	19	.	.	PUNCT
fueconorg-839	172	1	21	21	NUM
fueconorg-839	172	2	.	.	X
fueconorg-839	173	1	gargouri	gargouri	PROPN
fueconorg-839	173	2	,	,	PUNCT
fueconorg-839	173	3	r.	r.	PROPN
fueconorg-839	173	4	m.	m.	PROPN
fueconorg-839	173	5	,	,	PUNCT
fueconorg-839	173	6	francoeur	francoeur	PROPN
fueconorg-839	173	7	,	,	PUNCT
fueconorg-839	173	8	c.	c.	PROPN
fueconorg-839	173	9	,	,	PUNCT
fueconorg-839	173	10	shabou	shabou	NOUN
fueconorg-839	173	11	,	,	PUNCT
fueconorg-839	173	12	r.	r.	PROPN
fueconorg-839	173	13	(	(	PUNCT
fueconorg-839	173	14	2010	2010	NUM
fueconorg-839	173	15	)	)	PUNCT
fueconorg-839	173	16	the	the	DET
fueconorg-839	173	17	relationship	relationship	NOUN
fueconorg-839	173	18	between	between	ADP
fueconorg-839	173	19	corporate	corporate	ADJ
fueconorg-839	173	20	social	social	ADJ
fueconorg-839	173	21	performance	performance	NOUN
fueconorg-839	173	22	and	and	CCONJ
fueconorg-839	173	23	earnings	earning	NOUN
fueconorg-839	173	24	management	management	NOUN
fueconorg-839	173	25	,	,	PUNCT
fueconorg-839	173	26	canadian	canadian	ADJ
fueconorg-839	173	27	journal	journal	NOUN
fueconorg-839	173	28	of	of	ADP
fueconorg-839	173	29	administrative	administrative	ADJ
fueconorg-839	173	30	sciences	science	NOUN
fueconorg-839	173	31	.	.	PUNCT
fueconorg-839	174	1	22	22	NUM
fueconorg-839	174	2	.	.	PUNCT
fueconorg-839	175	1	gray	gray	PROPN
fueconorg-839	175	2	,	,	PUNCT
fueconorg-839	175	3	r.	r.	PROPN
fueconorg-839	175	4	(	(	PUNCT
fueconorg-839	175	5	2007	2007	NUM
fueconorg-839	175	6	)	)	PUNCT
fueconorg-839	175	7	taking	take	VERB
fueconorg-839	175	8	a	a	DET
fueconorg-839	175	9	long	long	ADJ
fueconorg-839	175	10	view	view	NOUN
fueconorg-839	175	11	on	on	ADP
fueconorg-839	175	12	what	what	PRON
fueconorg-839	175	13	we	we	PRON
fueconorg-839	175	14	now	now	ADV
fueconorg-839	175	15	know	know	VERB
fueconorg-839	175	16	about	about	ADP
fueconorg-839	175	17	social	social	ADJ
fueconorg-839	175	18	and	and	CCONJ
fueconorg-839	175	19	environmental	environmental	ADJ
fueconorg-839	175	20	accountability	accountability	NOUN
fueconorg-839	175	21	and	and	CCONJ
fueconorg-839	175	22	reporting	reporting	NOUN
fueconorg-839	175	23	,	,	PUNCT
fueconorg-839	175	24	issues	issue	NOUN
fueconorg-839	175	25	in	in	ADP
fueconorg-839	175	26	social	social	ADJ
fueconorg-839	175	27	&	&	CCONJ
fueconorg-839	175	28	environmental	environmental	ADJ
fueconorg-839	175	29	accounting	accounting	NOUN
fueconorg-839	175	30	,	,	PUNCT
fueconorg-839	175	31	vol	vol	NOUN
fueconorg-839	175	32	.	.	PROPN
fueconorg-839	175	33	1	1	NUM
fueconorg-839	175	34	(	(	PUNCT
fueconorg-839	175	35	2):169	2):169	NUM
fueconorg-839	175	36	-	-	SYM
fueconorg-839	175	37	198	198	NUM
fueconorg-839	175	38	.	.	PUNCT
fueconorg-839	176	1	23	23	NUM
fueconorg-839	176	2	.	.	PUNCT
fueconorg-839	177	1	gray	gray	PROPN
fueconorg-839	177	2	,	,	PUNCT
fueconorg-839	177	3	r.	r.	PROPN
fueconorg-839	177	4	,	,	PUNCT
fueconorg-839	177	5	d.	d.	PROPN
fueconorg-839	177	6	owen	owen	PROPN
fueconorg-839	177	7	,	,	PUNCT
fueconorg-839	177	8	k.	k.	PROPN
fueconorg-839	177	9	maunders	maunders	PROPN
fueconorg-839	177	10	,	,	PUNCT
fueconorg-839	177	11	k.	k.	PROPN
fueconorg-839	177	12	(	(	PUNCT
fueconorg-839	177	13	1988	1988	NUM
fueconorg-839	177	14	)	)	PUNCT
fueconorg-839	177	15	corporate	corporate	ADJ
fueconorg-839	177	16	social	social	ADJ
fueconorg-839	177	17	reporting	reporting	NOUN
fueconorg-839	177	18	:	:	PUNCT
fueconorg-839	177	19	emerging	emerge	VERB
fueconorg-839	177	20	trends	trend	NOUN
fueconorg-839	177	21	in	in	ADP
fueconorg-839	177	22	accountability	accountability	NOUN
fueconorg-839	177	23	and	and	CCONJ
fueconorg-839	177	24	the	the	DET
fueconorg-839	177	25	social	social	ADJ
fueconorg-839	177	26	contract	contract	NOUN
fueconorg-839	177	27	,	,	PUNCT
fueconorg-839	177	28	accounting	accounting	NOUN
fueconorg-839	177	29	,	,	PUNCT
fueconorg-839	177	30	auditing	auditing	NOUN
fueconorg-839	177	31	&	&	CCONJ
fueconorg-839	177	32	accountability	accountability	NOUN
fueconorg-839	177	33	journal	journal	NOUN
fueconorg-839	177	34	,	,	PUNCT
fueconorg-839	177	35	vol	vol	NOUN
fueconorg-839	177	36	.	.	PROPN
fueconorg-839	177	37	1	1	NUM
fueconorg-839	177	38	(	(	PUNCT
fueconorg-839	177	39	1):6	1):6	NUM
fueconorg-839	177	40	-	-	SYM
fueconorg-839	177	41	20	20	NUM
fueconorg-839	177	42	.	.	PUNCT
fueconorg-839	178	1	24	24	NUM
fueconorg-839	178	2	.	.	PUNCT
fueconorg-839	179	1	grougiou	grougiou	NOUN
fueconorg-839	179	2	,	,	PUNCT
fueconorg-839	179	3	v.	v.	ADV
fueconorg-839	179	4	,	,	PUNCT
fueconorg-839	179	5	leventis	leventis	PROPN
fueconorg-839	179	6	,	,	PUNCT
fueconorg-839	179	7	s.	s.	PROPN
fueconorg-839	179	8	,	,	PUNCT
fueconorg-839	179	9	dedoulis	dedoulis	PROPN
fueconorg-839	179	10	,	,	PUNCT
fueconorg-839	179	11	e.	e.	PROPN
fueconorg-839	179	12	,	,	PUNCT
fueconorg-839	179	13	owusu	owusu	PROPN
fueconorg-839	179	14	-	-	PUNCT
fueconorg-839	179	15	ansah	ansah	PROPN
fueconorg-839	179	16	,	,	PUNCT
fueconorg-839	179	17	s.	s.	PROPN
fueconorg-839	179	18	(	(	PUNCT
fueconorg-839	179	19	2014	2014	NUM
fueconorg-839	179	20	)	)	PUNCT
fueconorg-839	179	21	corporate	corporate	ADJ
fueconorg-839	179	22	social	social	ADJ
fueconorg-839	179	23	responsibility	responsibility	NOUN
fueconorg-839	179	24	and	and	CCONJ
fueconorg-839	179	25	earnings	earning	NOUN
fueconorg-839	179	26	management	management	NOUN
fueconorg-839	179	27	in	in	ADP
fueconorg-839	179	28	u.s	u.s	PROPN
fueconorg-839	179	29	.	.	PROPN
fueconorg-839	179	30	banks	bank	NOUN
fueconorg-839	179	31	,	,	PUNCT
fueconorg-839	179	32	accounting	accounting	NOUN
fueconorg-839	179	33	forum	forum	PROPN
fueconorg-839	179	34	,	,	PUNCT
fueconorg-839	179	35	vol	vol	NOUN
fueconorg-839	179	36	.	.	PROPN
fueconorg-839	180	1	14	14	NUM
fueconorg-839	180	2	(	(	PUNCT
fueconorg-839	180	3	0):1	0):1	NUM
fueconorg-839	180	4	-	-	SYM
fueconorg-839	180	5	15	15	NUM
fueconorg-839	180	6	.	.	PUNCT
fueconorg-839	181	1	earnings	earning	NOUN
fueconorg-839	181	2	management	management	NOUN
fueconorg-839	181	3	and	and	CCONJ
fueconorg-839	181	4	its	its	PRON
fueconorg-839	181	5	relations	relation	NOUN
fueconorg-839	181	6	with	with	ADP
fueconorg-839	181	7	corporate	corporate	ADJ
fueconorg-839	181	8	social	social	ADJ
fueconorg-839	181	9	responsibility	responsibility	NOUN
fueconorg-839	181	10	355	355	NUM
fueconorg-839	181	11	25	25	NUM
fueconorg-839	181	12	.	.	PUNCT
fueconorg-839	181	13	guay	guay	PROPN
fueconorg-839	181	14	,	,	PUNCT
fueconorg-839	181	15	w.	w.	PROPN
fueconorg-839	181	16	r.	r.	PROPN
fueconorg-839	181	17	,	,	PUNCT
fueconorg-839	181	18	kothari	kothari	PROPN
fueconorg-839	181	19	,	,	PUNCT
fueconorg-839	181	20	s.	s.	PROPN
fueconorg-839	181	21	p.	p.	PROPN
fueconorg-839	181	22	,	,	PUNCT
fueconorg-839	181	23	watts	watts	PROPN
fueconorg-839	181	24	,	,	PUNCT
fueconorg-839	181	25	r.	r.	PROPN
fueconorg-839	181	26	l.	l.	PROPN
fueconorg-839	181	27	(	(	PUNCT
fueconorg-839	181	28	1996	1996	NUM
fueconorg-839	181	29	)	)	PUNCT
fueconorg-839	181	30	a	a	DET
fueconorg-839	181	31	market	market	NOUN
fueconorg-839	181	32	-	-	PUNCT
fueconorg-839	181	33	based	base	VERB
fueconorg-839	181	34	evaluation	evaluation	NOUN
fueconorg-839	181	35	of	of	ADP
fueconorg-839	181	36	discretionary	discretionary	ADJ
fueconorg-839	181	37	accrual	accrual	ADJ
fueconorg-839	181	38	models	model	NOUN
fueconorg-839	181	39	,	,	PUNCT
fueconorg-839	181	40	journal	journal	NOUN
fueconorg-839	181	41	of	of	ADP
fueconorg-839	181	42	accounting	accounting	NOUN
fueconorg-839	181	43	research	research	NOUN
fueconorg-839	181	44	,	,	PUNCT
fueconorg-839	181	45	vol	vol	NOUN
fueconorg-839	181	46	.	.	PUNCT
fueconorg-839	182	1	34	34	NUM
fueconorg-839	182	2	(	(	PUNCT
fueconorg-839	182	3	(	(	PUNCT
fueconorg-839	182	4	supplement)):83	supplement)):83	PROPN
fueconorg-839	182	5	-	-	PUNCT
fueconorg-839	182	6	105	105	NUM
fueconorg-839	182	7	.	.	PUNCT
fueconorg-839	183	1	26	26	NUM
fueconorg-839	183	2	.	.	PUNCT
fueconorg-839	184	1	guidry	guidry	PROPN
fueconorg-839	184	2	,	,	PUNCT
fueconorg-839	184	3	f.	f.	PROPN
fueconorg-839	184	4	,	,	PUNCT
fueconorg-839	184	5	leone	leone	PROPN
fueconorg-839	184	6	,	,	PUNCT
fueconorg-839	184	7	a.	a.	PROPN
fueconorg-839	184	8	j.	j.	PROPN
fueconorg-839	184	9	,	,	PUNCT
fueconorg-839	184	10	rock	rock	PROPN
fueconorg-839	184	11	,	,	PUNCT
fueconorg-839	184	12	s.	s.	PROPN
fueconorg-839	184	13	(	(	PUNCT
fueconorg-839	184	14	1999	1999	NUM
fueconorg-839	184	15	)	)	PUNCT
fueconorg-839	184	16	earnings	earning	NOUN
fueconorg-839	184	17	-	-	PUNCT
fueconorg-839	184	18	based	base	VERB
fueconorg-839	184	19	bonus	bonus	NOUN
fueconorg-839	184	20	plans	plan	NOUN
fueconorg-839	184	21	and	and	CCONJ
fueconorg-839	184	22	earnings	earning	NOUN
fueconorg-839	184	23	management	management	NOUN
fueconorg-839	184	24	by	by	ADP
fueconorg-839	184	25	business	business	NOUN
fueconorg-839	184	26	-	-	PUNCT
fueconorg-839	184	27	unit	unit	NOUN
fueconorg-839	184	28	managers	manager	NOUN
fueconorg-839	184	29	.	.	PUNCT
fueconorg-839	185	1	journal	journal	NOUN
fueconorg-839	185	2	of	of	ADP
fueconorg-839	185	3	accounting	accounting	NOUN
fueconorg-839	185	4	and	and	CCONJ
fueconorg-839	185	5	economics	economic	NOUN
fueconorg-839	185	6	,	,	PUNCT
fueconorg-839	185	7	vol	vol	NOUN
fueconorg-839	185	8	.	.	PUNCT
fueconorg-839	186	1	26:113	26:113	PROPN
fueconorg-839	186	2	-	-	SYM
fueconorg-839	186	3	142	142	NUM
fueconorg-839	186	4	.	.	PUNCT
fueconorg-839	187	1	27	27	NUM
fueconorg-839	187	2	.	.	PUNCT
fueconorg-839	188	1	guillamon	guillamon	ADJ
fueconorg-839	188	2	-	-	PUNCT
fueconorg-839	188	3	saorin	saorin	NOUN
fueconorg-839	188	4	,	,	PUNCT
fueconorg-839	188	5	e.	e.	PROPN
fueconorg-839	188	6	,	,	PUNCT
fueconorg-839	188	7	osma	osma	PROPN
fueconorg-839	188	8	,	,	PUNCT
fueconorg-839	188	9	b.	b.	PROPN
fueconorg-839	188	10	g.	g.	PROPN
fueconorg-839	188	11	(	(	PUNCT
fueconorg-839	188	12	2010	2010	NUM
fueconorg-839	188	13	)	)	PUNCT
fueconorg-839	188	14	self	self	NOUN
fueconorg-839	188	15	-	-	PUNCT
fueconorg-839	188	16	serving	serve	VERB
fueconorg-839	188	17	financial	financial	ADJ
fueconorg-839	188	18	reporting	reporting	NOUN
fueconorg-839	188	19	communication	communication	NOUN
fueconorg-839	188	20	:	:	PUNCT
fueconorg-839	188	21	a	a	DET
fueconorg-839	188	22	study	study	NOUN
fueconorg-839	188	23	of	of	ADP
fueconorg-839	188	24	the	the	DET
fueconorg-839	188	25	association	association	NOUN
fueconorg-839	188	26	between	between	ADP
fueconorg-839	188	27	earnings	earning	NOUN
fueconorg-839	188	28	management	management	NOUN
fueconorg-839	188	29	and	and	CCONJ
fueconorg-839	188	30	impression	impression	NOUN
fueconorg-839	188	31	management	management	NOUN
fueconorg-839	188	32	,	,	PUNCT
fueconorg-839	188	33	working	working	NOUN
fueconorg-839	188	34	paper	paper	NOUN
fueconorg-839	188	35	.	.	PUNCT
fueconorg-839	189	1	28	28	NUM
fueconorg-839	189	2	.	.	PUNCT
fueconorg-839	190	1	guthrie	guthrie	PROPN
fueconorg-839	190	2	,	,	PUNCT
fueconorg-839	190	3	j.	j.	PROPN
fueconorg-839	190	4	,	,	PUNCT
fueconorg-839	190	5	parker	parker	PROPN
fueconorg-839	190	6	,	,	PUNCT
fueconorg-839	190	7	l.	l.	PROPN
fueconorg-839	190	8	d.	d.	PROPN
fueconorg-839	190	9	(	(	PUNCT
fueconorg-839	190	10	1989	1989	NUM
fueconorg-839	190	11	)	)	PUNCT
fueconorg-839	190	12	corporate	corporate	ADJ
fueconorg-839	190	13	social	social	ADJ
fueconorg-839	190	14	reporting	reporting	NOUN
fueconorg-839	190	15	:	:	PUNCT
fueconorg-839	190	16	a	a	DET
fueconorg-839	190	17	rebuttal	rebuttal	NOUN
fueconorg-839	190	18	of	of	ADP
fueconorg-839	190	19	legitimacy	legitimacy	NOUN
fueconorg-839	190	20	theory	theory	NOUN
fueconorg-839	190	21	.	.	PUNCT
fueconorg-839	191	1	accounting	accounting	NOUN
fueconorg-839	191	2	and	and	CCONJ
fueconorg-839	191	3	business	business	NOUN
fueconorg-839	191	4	research	research	NOUN
fueconorg-839	191	5	,	,	PUNCT
fueconorg-839	191	6	vol.19	vol.19	NOUN
fueconorg-839	191	7	(	(	PUNCT
fueconorg-839	191	8	76):343	76):343	NOUN
fueconorg-839	191	9	.	.	NOUN
fueconorg-839	192	1	29	29	NUM
fueconorg-839	192	2	.	.	PUNCT
fueconorg-839	193	1	hafzalla	hafzalla	PROPN
fueconorg-839	193	2	,	,	PUNCT
fueconorg-839	193	3	n.	n.	PROPN
fueconorg-839	193	4	m.	m.	NOUN
fueconorg-839	193	5	(	(	PUNCT
fueconorg-839	193	6	2009	2009	NUM
fueconorg-839	193	7	)	)	PUNCT
fueconorg-839	193	8	managerial	managerial	ADJ
fueconorg-839	193	9	incentives	incentive	NOUN
fueconorg-839	193	10	for	for	ADP
fueconorg-839	193	11	discretionary	discretionary	ADJ
fueconorg-839	193	12	disclosure	disclosure	NOUN
fueconorg-839	193	13	:	:	PUNCT
fueconorg-839	193	14	evidence	evidence	NOUN
fueconorg-839	193	15	from	from	ADP
fueconorg-839	193	16	management	management	NOUN
fueconorg-839	193	17	leveraged	leverage	VERB
fueconorg-839	193	18	buyouts	buyout	NOUN
fueconorg-839	193	19	,	,	PUNCT
fueconorg-839	193	20	review	review	NOUN
fueconorg-839	193	21	of	of	ADP
fueconorg-839	193	22	accounting	accounting	NOUN
fueconorg-839	193	23	studies	study	NOUN
fueconorg-839	193	24	,	,	PUNCT
fueconorg-839	193	25	vol	vol	NOUN
fueconorg-839	193	26	.	.	PROPN
fueconorg-839	193	27	14	14	NUM
fueconorg-839	193	28	(	(	PUNCT
fueconorg-839	193	29	4):507–533	4):507–533	NUM
fueconorg-839	193	30	.	.	NOUN
fueconorg-839	193	31	30	30	NUM
fueconorg-839	193	32	.	.	PUNCT
fueconorg-839	194	1	healy	healy	PROPN
fueconorg-839	194	2	,	,	PUNCT
fueconorg-839	194	3	p.	p.	NOUN
fueconorg-839	194	4	m.	m.	NOUN
fueconorg-839	194	5	(	(	PUNCT
fueconorg-839	194	6	1985	1985	NUM
fueconorg-839	194	7	)	)	PUNCT
fueconorg-839	194	8	the	the	DET
fueconorg-839	194	9	effect	effect	NOUN
fueconorg-839	194	10	of	of	ADP
fueconorg-839	194	11	bonus	bonus	NOUN
fueconorg-839	194	12	schems	schem	NOUN
fueconorg-839	194	13	on	on	ADP
fueconorg-839	194	14	managerial	managerial	ADJ
fueconorg-839	194	15	decisions	decision	NOUN
fueconorg-839	194	16	,	,	PUNCT
fueconorg-839	194	17	journal	journal	NOUN
fueconorg-839	194	18	of	of	ADP
fueconorg-839	194	19	accounting	accounting	NOUN
fueconorg-839	194	20	and	and	CCONJ
fueconorg-839	194	21	economics	economic	NOUN
fueconorg-839	194	22	,	,	PUNCT
fueconorg-839	194	23	vol	vol	NOUN
fueconorg-839	194	24	.	.	PUNCT
fueconorg-839	195	1	7:85	7:85	NUM
fueconorg-839	195	2	-	-	SYM
fueconorg-839	195	3	107	107	NUM
fueconorg-839	195	4	.	.	PUNCT
fueconorg-839	196	1	31	31	NUM
fueconorg-839	196	2	.	.	X
fueconorg-839	197	1	healy	healy	PROPN
fueconorg-839	197	2	,	,	PUNCT
fueconorg-839	197	3	p.	p.	NOUN
fueconorg-839	197	4	m.	m.	NOUN
fueconorg-839	197	5	,	,	PUNCT
fueconorg-839	197	6	wahlen	wahlen	PROPN
fueconorg-839	197	7	,	,	PUNCT
fueconorg-839	197	8	j.	j.	PROPN
fueconorg-839	197	9	m.	m.	PROPN
fueconorg-839	197	10	(	(	PUNCT
fueconorg-839	197	11	1999	1999	NUM
fueconorg-839	197	12	)	)	PUNCT
fueconorg-839	197	13	a	a	DET
fueconorg-839	197	14	review	review	NOUN
fueconorg-839	197	15	of	of	ADP
fueconorg-839	197	16	the	the	DET
fueconorg-839	197	17	earnings	earning	NOUN
fueconorg-839	197	18	management	management	NOUN
fueconorg-839	197	19	literature	literature	NOUN
fueconorg-839	197	20	and	and	CCONJ
fueconorg-839	197	21	its	its	PRON
fueconorg-839	197	22	implications	implication	NOUN
fueconorg-839	197	23	for	for	ADP
fueconorg-839	197	24	standard	standard	ADJ
fueconorg-839	197	25	setting	setting	NOUN
fueconorg-839	197	26	,	,	PUNCT
fueconorg-839	197	27	accounting	accounting	NOUN
fueconorg-839	197	28	horizons	horizon	NOUN
fueconorg-839	197	29	,	,	PUNCT
fueconorg-839	197	30	vol	vol	NOUN
fueconorg-839	197	31	.	.	PROPN
fueconorg-839	197	32	13	13	NUM
fueconorg-839	197	33	(	(	PUNCT
fueconorg-839	197	34	4):365	4):365	NUM
fueconorg-839	197	35	-	-	PUNCT
fueconorg-839	197	36	383	383	NUM
fueconorg-839	197	37	.	.	PUNCT
fueconorg-839	198	1	32	32	NUM
fueconorg-839	198	2	.	.	PUNCT
fueconorg-839	199	1	heflin	heflin	PROPN
fueconorg-839	199	2	,	,	PUNCT
fueconorg-839	199	3	f.	f.	PROPN
fueconorg-839	199	4	l.	l.	PROPN
fueconorg-839	199	5	,	,	PUNCT
fueconorg-839	199	6	shaw	shaw	PROPN
fueconorg-839	199	7	,	,	PUNCT
fueconorg-839	199	8	k.	k.	PROPN
fueconorg-839	199	9	w.	w.	PROPN
fueconorg-839	199	10	,	,	PUNCT
fueconorg-839	199	11	wild	wild	PROPN
fueconorg-839	199	12	,	,	PUNCT
fueconorg-839	199	13	j.	j.	PROPN
fueconorg-839	199	14	j.	j.	PROPN
fueconorg-839	199	15	(	(	PUNCT
fueconorg-839	199	16	2005	2005	NUM
fueconorg-839	199	17	)	)	PUNCT
fueconorg-839	199	18	disclosure	disclosure	NOUN
fueconorg-839	199	19	policy	policy	NOUN
fueconorg-839	199	20	and	and	CCONJ
fueconorg-839	199	21	market	market	NOUN
fueconorg-839	199	22	liquidity	liquidity	NOUN
fueconorg-839	199	23	:	:	PUNCT
fueconorg-839	199	24	impact	impact	NOUN
fueconorg-839	199	25	of	of	ADP
fueconorg-839	199	26	depth	depth	NOUN
fueconorg-839	199	27	quotes	quote	NOUN
fueconorg-839	199	28	and	and	CCONJ
fueconorg-839	199	29	order	order	NOUN
fueconorg-839	199	30	sizes	size	NOUN
fueconorg-839	199	31	,	,	PUNCT
fueconorg-839	199	32	contemporary	contemporary	ADJ
fueconorg-839	199	33	accounting	accounting	NOUN
fueconorg-839	199	34	research	research	NOUN
fueconorg-839	199	35	,	,	PUNCT
fueconorg-839	199	36	vol	vol	NOUN
fueconorg-839	199	37	.	.	PROPN
fueconorg-839	199	38	22	22	NUM
fueconorg-839	199	39	(	(	PUNCT
fueconorg-839	199	40	4):829	4):829	NUM
fueconorg-839	199	41	-	-	PUNCT
fueconorg-839	199	42	865	865	NUM
fueconorg-839	199	43	.	.	NUM
fueconorg-839	199	44	33	33	NUM
fueconorg-839	199	45	.	.	PUNCT
fueconorg-839	199	46	held	hold	VERB
fueconorg-839	199	47	,	,	PUNCT
fueconorg-839	199	48	m.	m.	NOUN
fueconorg-839	199	49	(	(	PUNCT
fueconorg-839	199	50	1970	1970	NUM
fueconorg-839	199	51	)	)	PUNCT
fueconorg-839	199	52	,	,	PUNCT
fueconorg-839	199	53	the	the	DET
fueconorg-839	199	54	social	social	ADJ
fueconorg-839	199	55	responsibilities	responsibility	NOUN
fueconorg-839	199	56	of	of	ADP
fueconorg-839	199	57	business	business	NOUN
fueconorg-839	199	58	community	community	NOUN
fueconorg-839	199	59	1900	1900	NUM
fueconorg-839	199	60	-	-	SYM
fueconorg-839	199	61	1960	1960	NUM
fueconorg-839	199	62	,	,	PUNCT
fueconorg-839	199	63	ohio	ohio	PROPN
fueconorg-839	199	64	,	,	PUNCT
fueconorg-839	199	65	case	case	NOUN
fueconorg-839	199	66	western	western	ADJ
fueconorg-839	199	67	university	university	NOUN
fueconorg-839	199	68	press	press	NOUN
fueconorg-839	199	69	.	.	PUNCT
fueconorg-839	200	1	34	34	NUM
fueconorg-839	200	2	.	.	PUNCT
fueconorg-839	201	1	hemingway	hemingway	PROPN
fueconorg-839	201	2	,	,	PUNCT
fueconorg-839	201	3	c.	c.	PROPN
fueconorg-839	201	4	,	,	PUNCT
fueconorg-839	201	5	maclagan	maclagan	VERB
fueconorg-839	201	6	,	,	PUNCT
fueconorg-839	201	7	p.	p.	NOUN
fueconorg-839	201	8	(	(	PUNCT
fueconorg-839	201	9	2004	2004	NUM
fueconorg-839	201	10	)	)	PUNCT
fueconorg-839	201	11	managers	manager	NOUN
fueconorg-839	201	12	'	'	PART
fueconorg-839	201	13	personal	personal	ADJ
fueconorg-839	201	14	values	value	NOUN
fueconorg-839	201	15	as	as	ADP
fueconorg-839	201	16	drivers	driver	NOUN
fueconorg-839	201	17	of	of	ADP
fueconorg-839	201	18	corporate	corporate	ADJ
fueconorg-839	201	19	social	social	ADJ
fueconorg-839	201	20	responsibility	responsibility	NOUN
fueconorg-839	201	21	,	,	PUNCT
fueconorg-839	201	22	journal	journal	NOUN
fueconorg-839	201	23	of	of	ADP
fueconorg-839	201	24	business	business	NOUN
fueconorg-839	201	25	ethics	ethic	NOUN
fueconorg-839	201	26	,	,	PUNCT
fueconorg-839	201	27	vol	vol	NOUN
fueconorg-839	201	28	.	.	PROPN
fueconorg-839	202	1	50	50	NUM
fueconorg-839	202	2	(	(	PUNCT
fueconorg-839	202	3	1):33	1):33	NUM
fueconorg-839	202	4	-	-	SYM
fueconorg-839	202	5	44	44	NUM
fueconorg-839	202	6	.	.	PUNCT
fueconorg-839	202	7	35	35	NUM
fueconorg-839	202	8	.	.	PUNCT
fueconorg-839	203	1	hong	hong	PROPN
fueconorg-839	203	2	,	,	PUNCT
fueconorg-839	203	3	y.	y.	PROPN
fueconorg-839	203	4	,	,	PUNCT
fueconorg-839	203	5	andersen	andersen	PROPN
fueconorg-839	203	6	,	,	PUNCT
fueconorg-839	203	7	m.	m.	NOUN
fueconorg-839	203	8	l.	l.	PROPN
fueconorg-839	203	9	(	(	PUNCT
fueconorg-839	203	10	2011	2011	NUM
fueconorg-839	203	11	)	)	PUNCT
fueconorg-839	203	12	the	the	DET
fueconorg-839	203	13	relationship	relationship	NOUN
fueconorg-839	203	14	between	between	ADP
fueconorg-839	203	15	corporate	corporate	ADJ
fueconorg-839	203	16	social	social	ADJ
fueconorg-839	203	17	responsibility	responsibility	NOUN
fueconorg-839	203	18	and	and	CCONJ
fueconorg-839	203	19	earnings	earning	NOUN
fueconorg-839	203	20	management	management	NOUN
fueconorg-839	203	21	:	:	PUNCT
fueconorg-839	203	22	an	an	DET
fueconorg-839	203	23	exploratory	exploratory	ADJ
fueconorg-839	203	24	study	study	NOUN
fueconorg-839	203	25	,	,	PUNCT
fueconorg-839	203	26	journal	journal	NOUN
fueconorg-839	203	27	of	of	ADP
fueconorg-839	203	28	business	business	NOUN
fueconorg-839	203	29	ethics	ethic	NOUN
fueconorg-839	203	30	,	,	PUNCT
fueconorg-839	203	31	vol	vol	NOUN
fueconorg-839	203	32	.	.	PUNCT
fueconorg-839	204	1	104	104	NUM
fueconorg-839	204	2	(	(	PUNCT
fueconorg-839	204	3	4):461	4):461	NOUN
fueconorg-839	204	4	-	-	NOUN
fueconorg-839	204	5	471	471	NUM
fueconorg-839	204	6	.	.	PUNCT
fueconorg-839	205	1	36	36	NUM
fueconorg-839	205	2	.	.	PUNCT
fueconorg-839	206	1	hoque	hoque	NOUN
fueconorg-839	206	2	,	,	PUNCT
fueconorg-839	206	3	z.	z.	PROPN
fueconorg-839	206	4	(	(	PUNCT
fueconorg-839	206	5	2006	2006	NUM
fueconorg-839	206	6	)	)	PUNCT
fueconorg-839	206	7	,	,	PUNCT
fueconorg-839	206	8	methodological	methodological	ADJ
fueconorg-839	206	9	issues	issue	NOUN
fueconorg-839	206	10	in	in	ADP
fueconorg-839	206	11	accounting	accounting	NOUN
fueconorg-839	206	12	research	research	NOUN
fueconorg-839	206	13	:	:	PUNCT
fueconorg-839	206	14	theories	theory	NOUN
fueconorg-839	206	15	and	and	CCONJ
fueconorg-839	206	16	methods	method	NOUN
fueconorg-839	206	17	,	,	PUNCT
fueconorg-839	206	18	australia	australia	PROPN
fueconorg-839	206	19	,	,	PUNCT
fueconorg-839	206	20	spiramus	spiramus	PROPN
fueconorg-839	206	21	press	press	PROPN
fueconorg-839	206	22	ltd	ltd	PROPN
fueconorg-839	206	23	.	.	PROPN
fueconorg-839	206	24	37	37	NUM
fueconorg-839	206	25	.	.	PUNCT
fueconorg-839	207	1	huang	huang	PROPN
fueconorg-839	207	2	,	,	PUNCT
fueconorg-839	207	3	p.	p.	PROPN
fueconorg-839	207	4	,	,	PUNCT
fueconorg-839	207	5	zhang	zhang	PROPN
fueconorg-839	207	6	,	,	PUNCT
fueconorg-839	207	7	y.	y.	PROPN
fueconorg-839	207	8	(	(	PUNCT
fueconorg-839	207	9	2011	2011	NUM
fueconorg-839	207	10	)	)	PUNCT
fueconorg-839	207	11	does	do	AUX
fueconorg-839	207	12	enhanced	enhance	VERB
fueconorg-839	207	13	disclosure	disclosure	NOUN
fueconorg-839	207	14	really	really	ADV
fueconorg-839	207	15	reduce	reduce	VERB
fueconorg-839	207	16	agency	agency	NOUN
fueconorg-839	207	17	costs	cost	NOUN
fueconorg-839	207	18	,	,	PUNCT
fueconorg-839	207	19	evidence	evidence	NOUN
fueconorg-839	207	20	from	from	ADP
fueconorg-839	207	21	the	the	DET
fueconorg-839	207	22	diversion	diversion	NOUN
fueconorg-839	207	23	of	of	ADP
fueconorg-839	207	24	corporate	corporate	ADJ
fueconorg-839	207	25	resources	resource	NOUN
fueconorg-839	207	26	,	,	PUNCT
fueconorg-839	207	27	the	the	DET
fueconorg-839	207	28	accounting	accounting	NOUN
fueconorg-839	207	29	review	review	NOUN
fueconorg-839	207	30	,	,	PUNCT
fueconorg-839	207	31	vol	vol	NOUN
fueconorg-839	207	32	.	.	PUNCT
fueconorg-839	208	1	87	87	NUM
fueconorg-839	208	2	(	(	PUNCT
fueconorg-839	208	3	1):199	1):199	NUM
fueconorg-839	208	4	-	-	SYM
fueconorg-839	208	5	229	229	NUM
fueconorg-839	208	6	.	.	PUNCT
fueconorg-839	209	1	38	38	NUM
fueconorg-839	209	2	.	.	PUNCT
fueconorg-839	210	1	hughes	hughe	NOUN
fueconorg-839	210	2	,	,	PUNCT
fueconorg-839	210	3	p.	p.	PROPN
fueconorg-839	210	4	j.	j.	PROPN
fueconorg-839	210	5	(	(	PUNCT
fueconorg-839	210	6	1986	1986	NUM
fueconorg-839	210	7	)	)	PUNCT
fueconorg-839	210	8	signalling	signal	VERB
fueconorg-839	210	9	by	by	ADP
fueconorg-839	210	10	direct	direct	ADJ
fueconorg-839	210	11	disclosure	disclosure	NOUN
fueconorg-839	210	12	under	under	ADP
fueconorg-839	210	13	asymmetric	asymmetric	ADJ
fueconorg-839	210	14	information	information	NOUN
fueconorg-839	210	15	,	,	PUNCT
fueconorg-839	210	16	journal	journal	NOUN
fueconorg-839	210	17	of	of	ADP
fueconorg-839	210	18	accounting	accounting	NOUN
fueconorg-839	210	19	and	and	CCONJ
fueconorg-839	210	20	economics	economic	NOUN
fueconorg-839	210	21	,	,	PUNCT
fueconorg-839	210	22	vol	vol	NOUN
fueconorg-839	210	23	.	.	NOUN
fueconorg-839	210	24	8	8	NUM
fueconorg-839	210	25	(	(	PUNCT
fueconorg-839	210	26	2):119	2):119	NUM
fueconorg-839	210	27	-	-	SYM
fueconorg-839	210	28	142	142	NUM
fueconorg-839	210	29	.	.	PUNCT
fueconorg-839	210	30	39	39	NUM
fueconorg-839	210	31	.	.	PUNCT
fueconorg-839	211	1	jo	jo	PROPN
fueconorg-839	211	2	,	,	PUNCT
fueconorg-839	211	3	h.	h.	PROPN
fueconorg-839	211	4	,	,	PUNCT
fueconorg-839	211	5	kim	kim	PROPN
fueconorg-839	211	6	,	,	PUNCT
fueconorg-839	211	7	y.	y.	PROPN
fueconorg-839	211	8	(	(	PUNCT
fueconorg-839	211	9	2007	2007	NUM
fueconorg-839	211	10	)	)	PUNCT
fueconorg-839	211	11	disclosure	disclosure	NOUN
fueconorg-839	211	12	frequency	frequency	NOUN
fueconorg-839	211	13	and	and	CCONJ
fueconorg-839	211	14	earnings	earning	NOUN
fueconorg-839	211	15	management	management	NOUN
fueconorg-839	211	16	,	,	PUNCT
fueconorg-839	211	17	journal	journal	NOUN
fueconorg-839	211	18	of	of	ADP
fueconorg-839	211	19	financial	financial	ADJ
fueconorg-839	211	20	economics	economic	NOUN
fueconorg-839	211	21	,	,	PUNCT
fueconorg-839	211	22	vol	vol	NOUN
fueconorg-839	211	23	.	.	PUNCT
fueconorg-839	211	24	84	84	NUM
fueconorg-839	211	25	(	(	PUNCT
fueconorg-839	211	26	2):561	2):561	NUM
fueconorg-839	211	27	-	-	SYM
fueconorg-839	211	28	590	590	NUM
fueconorg-839	211	29	.	.	NUM
fueconorg-839	211	30	40	40	NUM
fueconorg-839	211	31	.	.	PUNCT
fueconorg-839	212	1	jones	jones	PROPN
fueconorg-839	212	2	,	,	PUNCT
fueconorg-839	212	3	t.	t.	PROPN
fueconorg-839	212	4	m.	m.	NOUN
fueconorg-839	212	5	(	(	PUNCT
fueconorg-839	212	6	1995	1995	NUM
fueconorg-839	212	7	)	)	PUNCT
fueconorg-839	212	8	instrumental	instrumental	ADJ
fueconorg-839	212	9	stakeholder	stakeholder	NOUN
fueconorg-839	212	10	theory	theory	NOUN
fueconorg-839	212	11	:	:	PUNCT
fueconorg-839	212	12	a	a	DET
fueconorg-839	212	13	synthesis	synthesis	NOUN
fueconorg-839	212	14	of	of	ADP
fueconorg-839	212	15	ethics	ethic	NOUN
fueconorg-839	212	16	and	and	CCONJ
fueconorg-839	212	17	economics	economic	NOUN
fueconorg-839	212	18	,	,	PUNCT
fueconorg-839	212	19	academy	academy	NOUN
fueconorg-839	212	20	of	of	ADP
fueconorg-839	212	21	management	management	PROPN
fueconorg-839	212	22	review	review	PROPN
fueconorg-839	212	23	,	,	PUNCT
fueconorg-839	212	24	vol	vol	NOUN
fueconorg-839	212	25	.	.	PROPN
fueconorg-839	212	26	20	20	NUM
fueconorg-839	212	27	(	(	PUNCT
fueconorg-839	212	28	2):404	2):404	NOUN
fueconorg-839	212	29	-	-	SYM
fueconorg-839	212	30	437	437	NUM
fueconorg-839	212	31	.	.	PUNCT
fueconorg-839	212	32	41	41	NUM
fueconorg-839	212	33	.	.	PUNCT
fueconorg-839	213	1	kim	kim	PROPN
fueconorg-839	213	2	,	,	PUNCT
fueconorg-839	213	3	y.	y.	PROPN
fueconorg-839	213	4	,	,	PUNCT
fueconorg-839	213	5	park	park	NOUN
fueconorg-839	213	6	,	,	PUNCT
fueconorg-839	213	7	m.	m.	NOUN
fueconorg-839	213	8	s.	s.	PROPN
fueconorg-839	213	9	,	,	PUNCT
fueconorg-839	213	10	wier	wier	PROPN
fueconorg-839	213	11	,	,	PUNCT
fueconorg-839	213	12	b.	b.	PROPN
fueconorg-839	213	13	(	(	PUNCT
fueconorg-839	213	14	2012	2012	NUM
fueconorg-839	213	15	)	)	PUNCT
fueconorg-839	213	16	is	be	AUX
fueconorg-839	213	17	earnings	earning	NOUN
fueconorg-839	213	18	quality	quality	NOUN
fueconorg-839	213	19	associated	associate	VERB
fueconorg-839	213	20	with	with	ADP
fueconorg-839	213	21	corporate	corporate	ADJ
fueconorg-839	213	22	social	social	ADJ
fueconorg-839	213	23	responsibility	responsibility	NOUN
fueconorg-839	213	24	,	,	PUNCT
fueconorg-839	213	25	the	the	DET
fueconorg-839	213	26	accounting	accounting	NOUN
fueconorg-839	213	27	review	review	NOUN
fueconorg-839	213	28	,	,	PUNCT
fueconorg-839	213	29	vol	vol	NOUN
fueconorg-839	213	30	.	.	PUNCT
fueconorg-839	214	1	87	87	NUM
fueconorg-839	214	2	(	(	PUNCT
fueconorg-839	214	3	3):761	3):761	PROPN
fueconorg-839	214	4	-	-	NUM
fueconorg-839	214	5	796	796	NUM
fueconorg-839	214	6	.	.	PUNCT
fueconorg-839	215	1	42	42	NUM
fueconorg-839	215	2	.	.	PUNCT
fueconorg-839	216	1	marai	marai	PROPN
fueconorg-839	216	2	,	,	PUNCT
fueconorg-839	216	3	a.	a.	NOUN
fueconorg-839	216	4	,	,	PUNCT
fueconorg-839	216	5	pavlović	pavlović	VERB
fueconorg-839	216	6	,	,	PUNCT
fueconorg-839	216	7	v.	v.	PROPN
fueconorg-839	216	8	(	(	PUNCT
fueconorg-839	216	9	2014	2014	NUM
fueconorg-839	216	10	)	)	PUNCT
fueconorg-839	216	11	an	an	DET
fueconorg-839	216	12	overview	overview	NOUN
fueconorg-839	216	13	of	of	ADP
fueconorg-839	216	14	earnings	earning	NOUN
fueconorg-839	216	15	management	management	NOUN
fueconorg-839	216	16	measurement	measurement	NOUN
fueconorg-839	216	17	approaches	approach	VERB
fueconorg-839	216	18	:	:	PUNCT
fueconorg-839	216	19	development	development	NOUN
fueconorg-839	216	20	and	and	CCONJ
fueconorg-839	216	21	evaluation	evaluation	NOUN
fueconorg-839	216	22	,	,	PUNCT
fueconorg-839	216	23	facta	facta	PROPN
fueconorg-839	216	24	universitatis	universitatis	PROPN
fueconorg-839	216	25	series	series	NOUN
fueconorg-839	216	26	:	:	PUNCT
fueconorg-839	216	27	economics	economic	NOUN
fueconorg-839	216	28	and	and	CCONJ
fueconorg-839	216	29	organization	organization	NOUN
fueconorg-839	216	30	,	,	PUNCT
fueconorg-839	216	31	vol	vol	NOUN
fueconorg-839	216	32	.	.	PUNCT
fueconorg-839	216	33	11(1	11(1	NUM
fueconorg-839	216	34	)	)	PUNCT
fueconorg-839	216	35	,	,	PUNCT
fueconorg-839	216	36	21	21	NUM
fueconorg-839	216	37	-	-	SYM
fueconorg-839	216	38	36	36	NUM
fueconorg-839	216	39	43	43	NUM
fueconorg-839	216	40	.	.	PUNCT
fueconorg-839	217	1	marai	marai	PROPN
fueconorg-839	217	2	,	,	PUNCT
fueconorg-839	217	3	a.	a.	NOUN
fueconorg-839	217	4	,	,	PUNCT
fueconorg-839	217	5	pavlović	pavlović	VERB
fueconorg-839	217	6	,	,	PUNCT
fueconorg-839	217	7	v.	v.	PROPN
fueconorg-839	217	8	(	(	PUNCT
fueconorg-839	217	9	2013	2013	NUM
fueconorg-839	217	10	)	)	PUNCT
fueconorg-839	217	11	earnings	earning	NOUN
fueconorg-839	217	12	management	management	NOUN
fueconorg-839	217	13	vs	vs	ADP
fueconorg-839	217	14	financial	financial	ADJ
fueconorg-839	217	15	reporting	reporting	NOUN
fueconorg-839	217	16	fraud	fraud	NOUN
fueconorg-839	217	17	–	–	PUNCT
fueconorg-839	217	18	key	key	ADJ
fueconorg-839	217	19	features	feature	NOUN
fueconorg-839	217	20	for	for	ADP
fueconorg-839	217	21	distinguishing	distinguishing	NOUN
fueconorg-839	217	22	,	,	PUNCT
fueconorg-839	217	23	facta	facta	PROPN
fueconorg-839	217	24	universitatis	universitatis	PROPN
fueconorg-839	217	25	series	series	NOUN
fueconorg-839	217	26	:	:	PUNCT
fueconorg-839	217	27	economics	economic	NOUN
fueconorg-839	217	28	and	and	CCONJ
fueconorg-839	217	29	organization	organization	NOUN
fueconorg-839	217	30	,	,	PUNCT
fueconorg-839	217	31	vol	vol	NOUN
fueconorg-839	217	32	.	.	PROPN
fueconorg-839	218	1	10	10	NUM
fueconorg-839	218	2	(	(	PUNCT
fueconorg-839	218	3	1):39	1):39	NUM
fueconorg-839	218	4	-	-	SYM
fueconorg-839	218	5	47	47	NUM
fueconorg-839	218	6	.	.	PUNCT
fueconorg-839	219	1	44	44	NUM
fueconorg-839	219	2	.	.	PUNCT
fueconorg-839	220	1	mcnichols	mcnichols	PROPN
fueconorg-839	220	2	,	,	PUNCT
fueconorg-839	220	3	m.	m.	NOUN
fueconorg-839	220	4	,	,	PUNCT
fueconorg-839	220	5	wilson	wilson	PROPN
fueconorg-839	220	6	,	,	PUNCT
fueconorg-839	220	7	g.	g.	PROPN
fueconorg-839	220	8	p.	p.	PROPN
fueconorg-839	220	9	(	(	PUNCT
fueconorg-839	220	10	1988	1988	NUM
fueconorg-839	220	11	)	)	PUNCT
fueconorg-839	220	12	evidence	evidence	NOUN
fueconorg-839	220	13	of	of	ADP
fueconorg-839	220	14	earnings	earning	NOUN
fueconorg-839	220	15	management	management	NOUN
fueconorg-839	220	16	from	from	ADP
fueconorg-839	220	17	the	the	DET
fueconorg-839	220	18	provision	provision	NOUN
fueconorg-839	220	19	for	for	ADP
fueconorg-839	220	20	bad	bad	ADJ
fueconorg-839	220	21	debts	debt	NOUN
fueconorg-839	220	22	,	,	PUNCT
fueconorg-839	220	23	journal	journal	NOUN
fueconorg-839	220	24	of	of	ADP
fueconorg-839	220	25	accounting	accounting	NOUN
fueconorg-839	220	26	research	research	NOUN
fueconorg-839	220	27	,	,	PUNCT
fueconorg-839	220	28	vol	vol	NOUN
fueconorg-839	220	29	.	.	PROPN
fueconorg-839	220	30	26	26	NUM
fueconorg-839	220	31	(	(	PUNCT
fueconorg-839	220	32	3):1	3):1	NUM
fueconorg-839	220	33	-	-	SYM
fueconorg-839	220	34	31	31	NUM
fueconorg-839	220	35	.	.	PUNCT
fueconorg-839	221	1	45	45	NUM
fueconorg-839	221	2	.	.	X
fueconorg-839	221	3	miller	miller	PROPN
fueconorg-839	221	4	,	,	PUNCT
fueconorg-839	221	5	g.	g.	PROPN
fueconorg-839	221	6	s.	s.	PROPN
fueconorg-839	221	7	(	(	PUNCT
fueconorg-839	221	8	2002	2002	NUM
fueconorg-839	221	9	)	)	PUNCT
fueconorg-839	221	10	earnings	earning	NOUN
fueconorg-839	221	11	performance	performance	NOUN
fueconorg-839	221	12	and	and	CCONJ
fueconorg-839	221	13	discretionary	discretionary	ADJ
fueconorg-839	221	14	disclosure	disclosure	NOUN
fueconorg-839	221	15	,	,	PUNCT
fueconorg-839	221	16	journal	journal	NOUN
fueconorg-839	221	17	of	of	ADP
fueconorg-839	221	18	accounting	accounting	NOUN
fueconorg-839	221	19	research	research	NOUN
fueconorg-839	221	20	,	,	PUNCT
fueconorg-839	221	21	vol	vol	NOUN
fueconorg-839	221	22	.	.	PROPN
fueconorg-839	221	23	40	40	NUM
fueconorg-839	221	24	(	(	PUNCT
fueconorg-839	221	25	1):173	1):173	NUM
fueconorg-839	221	26	-	-	SYM
fueconorg-839	221	27	204	204	NUM
fueconorg-839	221	28	.	.	PUNCT
fueconorg-839	222	1	46	46	NUM
fueconorg-839	222	2	.	.	PUNCT
fueconorg-839	222	3	orlitzky	orlitzky	NOUN
fueconorg-839	222	4	,	,	PUNCT
fueconorg-839	222	5	m.	m.	NOUN
fueconorg-839	222	6	,	,	PUNCT
fueconorg-839	222	7	schmidt	schmidt	PROPN
fueconorg-839	222	8	,	,	PUNCT
fueconorg-839	222	9	f.	f.	PROPN
fueconorg-839	222	10	l.	l.	PROPN
fueconorg-839	222	11	,	,	PUNCT
fueconorg-839	222	12	rynes	ryne	NOUN
fueconorg-839	222	13	,	,	PUNCT
fueconorg-839	222	14	s.	s.	PROPN
fueconorg-839	222	15	l.	l.	PROPN
fueconorg-839	222	16	(	(	PUNCT
fueconorg-839	222	17	2003	2003	NUM
fueconorg-839	222	18	)	)	PUNCT
fueconorg-839	222	19	corporate	corporate	ADJ
fueconorg-839	222	20	social	social	ADJ
fueconorg-839	222	21	and	and	CCONJ
fueconorg-839	222	22	financial	financial	ADJ
fueconorg-839	222	23	performance	performance	NOUN
fueconorg-839	222	24	:	:	PUNCT
fueconorg-839	222	25	a	a	DET
fueconorg-839	222	26	metaanalysis	metaanalysis	NOUN
fueconorg-839	222	27	,	,	PUNCT
fueconorg-839	222	28	organization	organization	NOUN
fueconorg-839	222	29	studies	study	NOUN
fueconorg-839	222	30	,	,	PUNCT
fueconorg-839	222	31	vol	vol	NOUN
fueconorg-839	222	32	.	.	PUNCT
fueconorg-839	222	33	24:403	24:403	NOUN
fueconorg-839	222	34	-	-	PUNCT
fueconorg-839	222	35	441	441	NUM
fueconorg-839	222	36	.	.	PUNCT
fueconorg-839	223	1	47	47	NUM
fueconorg-839	223	2	.	.	PUNCT
fueconorg-839	223	3	parfet	parfet	NOUN
fueconorg-839	223	4	,	,	PUNCT
fueconorg-839	223	5	w.	w.	PROPN
fueconorg-839	223	6	u.	u.	PROPN
fueconorg-839	223	7	(	(	PUNCT
fueconorg-839	223	8	2000	2000	NUM
fueconorg-839	223	9	):	):	PUNCT
fueconorg-839	223	10	accounting	accounting	NOUN
fueconorg-839	223	11	subjectivity	subjectivity	NOUN
fueconorg-839	223	12	and	and	CCONJ
fueconorg-839	223	13	earnings	earning	NOUN
fueconorg-839	223	14	management	management	NOUN
fueconorg-839	223	15	:	:	PUNCT
fueconorg-839	223	16	a	a	DET
fueconorg-839	223	17	preparer	preparer	NOUN
fueconorg-839	223	18	perspective	perspective	NOUN
fueconorg-839	223	19	,	,	PUNCT
fueconorg-839	223	20	accounting	accounting	NOUN
fueconorg-839	223	21	horizons	horizon	NOUN
fueconorg-839	223	22	,	,	PUNCT
fueconorg-839	223	23	vol	vol	NOUN
fueconorg-839	223	24	.	.	PROPN
fueconorg-839	223	25	14	14	NUM
fueconorg-839	224	1	(	(	PUNCT
fueconorg-839	224	2	4):481	4):481	NUM
fueconorg-839	224	3	-	-	SYM
fueconorg-839	224	4	488	488	NUM
fueconorg-839	224	5	.	.	PUNCT
fueconorg-839	225	1	48	48	NUM
fueconorg-839	225	2	.	.	PUNCT
fueconorg-839	226	1	patten	patten	PROPN
fueconorg-839	226	2	,	,	PUNCT
fueconorg-839	226	3	d.	d.	PROPN
fueconorg-839	226	4	m.	m.	PROPN
fueconorg-839	226	5	(	(	PUNCT
fueconorg-839	226	6	1992	1992	NUM
fueconorg-839	226	7	)	)	PUNCT
fueconorg-839	226	8	intra	intra	ADJ
fueconorg-839	226	9	-	-	ADJ
fueconorg-839	226	10	industry	industry	ADJ
fueconorg-839	226	11	environmental	environmental	ADJ
fueconorg-839	226	12	disclosures	disclosure	NOUN
fueconorg-839	226	13	in	in	ADP
fueconorg-839	226	14	response	response	NOUN
fueconorg-839	226	15	to	to	ADP
fueconorg-839	226	16	the	the	DET
fueconorg-839	226	17	alaskan	alaskan	ADJ
fueconorg-839	226	18	oil	oil	NOUN
fueconorg-839	226	19	spill	spill	NOUN
fueconorg-839	226	20	:	:	PUNCT
fueconorg-839	226	21	a	a	DET
fueconorg-839	226	22	note	note	NOUN
fueconorg-839	226	23	on	on	ADP
fueconorg-839	226	24	legitimacy	legitimacy	NOUN
fueconorg-839	226	25	theory	theory	NOUN
fueconorg-839	226	26	,	,	PUNCT
fueconorg-839	226	27	accounting	accounting	NOUN
fueconorg-839	226	28	,	,	PUNCT
fueconorg-839	226	29	organizations	organization	NOUN
fueconorg-839	226	30	and	and	CCONJ
fueconorg-839	226	31	society	society	NOUN
fueconorg-839	226	32	,	,	PUNCT
fueconorg-839	226	33	vol	vol	NOUN
fueconorg-839	226	34	.	.	PROPN
fueconorg-839	226	35	17	17	NUM
fueconorg-839	226	36	(	(	PUNCT
fueconorg-839	226	37	5):471	5):471	PROPN
fueconorg-839	226	38	-	-	PUNCT
fueconorg-839	226	39	475	475	NUM
fueconorg-839	226	40	.	.	PUNCT
fueconorg-839	226	41	49	49	NUM
fueconorg-839	226	42	.	.	PUNCT
fueconorg-839	227	1	patten	patten	PROPN
fueconorg-839	227	2	,	,	PUNCT
fueconorg-839	227	3	d.	d.	PROPN
fueconorg-839	227	4	m.	m.	PROPN
fueconorg-839	227	5	,	,	PUNCT
fueconorg-839	227	6	trompeter	trompeter	NOUN
fueconorg-839	227	7	,	,	PUNCT
fueconorg-839	227	8	g.	g.	PROPN
fueconorg-839	227	9	(	(	PUNCT
fueconorg-839	227	10	2003	2003	NUM
fueconorg-839	227	11	)	)	PUNCT
fueconorg-839	227	12	corporate	corporate	ADJ
fueconorg-839	227	13	responses	response	NOUN
fueconorg-839	227	14	to	to	ADP
fueconorg-839	227	15	political	political	ADJ
fueconorg-839	227	16	costs	cost	NOUN
fueconorg-839	227	17	:	:	PUNCT
fueconorg-839	227	18	an	an	DET
fueconorg-839	227	19	examination	examination	NOUN
fueconorg-839	227	20	of	of	ADP
fueconorg-839	227	21	the	the	DET
fueconorg-839	227	22	relation	relation	NOUN
fueconorg-839	227	23	between	between	ADP
fueconorg-839	227	24	environmental	environmental	ADJ
fueconorg-839	227	25	disclosure	disclosure	NOUN
fueconorg-839	227	26	and	and	CCONJ
fueconorg-839	227	27	earnings	earning	NOUN
fueconorg-839	227	28	management	management	NOUN
fueconorg-839	227	29	,	,	PUNCT
fueconorg-839	227	30	journal	journal	NOUN
fueconorg-839	227	31	of	of	ADP
fueconorg-839	227	32	accounting	accounting	NOUN
fueconorg-839	227	33	and	and	CCONJ
fueconorg-839	227	34	public	public	ADJ
fueconorg-839	227	35	policy	policy	NOUN
fueconorg-839	227	36	,	,	PUNCT
fueconorg-839	227	37	vol	vol	NOUN
fueconorg-839	227	38	.	.	PUNCT
fueconorg-839	228	1	22:83	22:83	NUM
fueconorg-839	228	2	-	-	SYM
fueconorg-839	228	3	94	94	NUM
fueconorg-839	228	4	.	.	PUNCT
fueconorg-839	229	1	50	50	NUM
fueconorg-839	229	2	.	.	PUNCT
fueconorg-839	230	1	payne	payne	PROPN
fueconorg-839	230	2	,	,	PUNCT
fueconorg-839	230	3	j.	j.	PROPN
fueconorg-839	230	4	l.	l.	PROPN
fueconorg-839	230	5	,	,	PUNCT
fueconorg-839	230	6	robb	robb	PROPN
fueconorg-839	230	7	,	,	PUNCT
fueconorg-839	230	8	s.	s.	PROPN
fueconorg-839	230	9	w.	w.	PROPN
fueconorg-839	230	10	g.	g.	PROPN
fueconorg-839	230	11	(	(	PUNCT
fueconorg-839	230	12	2000	2000	NUM
fueconorg-839	230	13	)	)	PUNCT
fueconorg-839	230	14	earnings	earning	NOUN
fueconorg-839	230	15	management	management	NOUN
fueconorg-839	230	16	:	:	PUNCT
fueconorg-839	230	17	the	the	DET
fueconorg-839	230	18	effect	effect	NOUN
fueconorg-839	230	19	of	of	ADP
fueconorg-839	230	20	ex	ex	ADJ
fueconorg-839	230	21	ante	ante	NOUN
fueconorg-839	230	22	earnings	earning	NOUN
fueconorg-839	230	23	expectations	expectation	NOUN
fueconorg-839	230	24	,	,	PUNCT
fueconorg-839	230	25	journal	journal	NOUN
fueconorg-839	230	26	of	of	ADP
fueconorg-839	230	27	accounting	accounting	NOUN
fueconorg-839	230	28	,	,	PUNCT
fueconorg-839	230	29	auditing	auditing	NOUN
fueconorg-839	230	30	and	and	CCONJ
fueconorg-839	230	31	finance	finance	NOUN
fueconorg-839	230	32	,	,	PUNCT
fueconorg-839	230	33	vol.15	vol.15	NOUN
fueconorg-839	230	34	(	(	PUNCT
fueconorg-839	230	35	4):371	4):371	NUM
fueconorg-839	230	36	-	-	PUNCT
fueconorg-839	230	37	392	392	NUM
fueconorg-839	230	38	.	.	NOUN
fueconorg-839	230	39	51	51	NUM
fueconorg-839	230	40	.	.	PUNCT
fueconorg-839	231	1	prior	prior	ADV
fueconorg-839	231	2	,	,	PUNCT
fueconorg-839	231	3	d.	d.	PROPN
fueconorg-839	231	4	,	,	PUNCT
fueconorg-839	231	5	surroca	surroca	PROPN
fueconorg-839	231	6	,	,	PUNCT
fueconorg-839	231	7	j.	j.	PROPN
fueconorg-839	231	8	,	,	PUNCT
fueconorg-839	231	9	tribó	tribó	PROPN
fueconorg-839	231	10	,	,	PUNCT
fueconorg-839	231	11	j.	j.	PROPN
fueconorg-839	231	12	a.	a.	PROPN
fueconorg-839	231	13	(	(	PUNCT
fueconorg-839	231	14	2008	2008	NUM
fueconorg-839	231	15	)	)	PUNCT
fueconorg-839	231	16	are	be	AUX
fueconorg-839	231	17	socially	socially	ADV
fueconorg-839	231	18	responsible	responsible	ADJ
fueconorg-839	231	19	managers	manager	NOUN
fueconorg-839	231	20	really	really	ADV
fueconorg-839	231	21	ethical	ethical	ADJ
fueconorg-839	231	22	?	?	PUNCT
fueconorg-839	232	1	exploring	explore	VERB
fueconorg-839	232	2	the	the	DET
fueconorg-839	232	3	relationship	relationship	NOUN
fueconorg-839	232	4	between	between	ADP
fueconorg-839	232	5	earnings	earning	NOUN
fueconorg-839	232	6	management	management	NOUN
fueconorg-839	232	7	and	and	CCONJ
fueconorg-839	232	8	corporate	corporate	ADJ
fueconorg-839	232	9	social	social	ADJ
fueconorg-839	232	10	responsibility	responsibility	NOUN
fueconorg-839	232	11	,	,	PUNCT
fueconorg-839	232	12	corporate	corporate	ADJ
fueconorg-839	232	13	governance	governance	NOUN
fueconorg-839	232	14	16	16	NUM
fueconorg-839	232	15	(	(	PUNCT
fueconorg-839	232	16	3):160	3):160	NUM
fueconorg-839	232	17	-	-	SYM
fueconorg-839	232	18	177	177	NUM
fueconorg-839	232	19	.	.	PUNCT
fueconorg-839	233	1	52	52	NUM
fueconorg-839	233	2	.	.	PUNCT
fueconorg-839	234	1	schipper	schipper	PROPN
fueconorg-839	234	2	,	,	PUNCT
fueconorg-839	234	3	k.	k.	PROPN
fueconorg-839	234	4	(	(	PUNCT
fueconorg-839	234	5	1989	1989	NUM
fueconorg-839	234	6	)	)	PUNCT
fueconorg-839	234	7	earnings	earning	NOUN
fueconorg-839	234	8	management	management	NOUN
fueconorg-839	234	9	.	.	PUNCT
fueconorg-839	235	1	accounting	accounting	NOUN
fueconorg-839	235	2	horizons	horizon	NOUN
fueconorg-839	235	3	,	,	PUNCT
fueconorg-839	235	4	vol	vol	NOUN
fueconorg-839	235	5	.	.	NOUN
fueconorg-839	235	6	3	3	NUM
fueconorg-839	235	7	(	(	PUNCT
fueconorg-839	235	8	4):91	4):91	PROPN
fueconorg-839	235	9	-	-	PUNCT
fueconorg-839	235	10	102	102	NUM
fueconorg-839	235	11	.	.	PUNCT
fueconorg-839	236	1	53	53	NUM
fueconorg-839	236	2	.	.	PUNCT
fueconorg-839	236	3	shleifer	shleifer	PROPN
fueconorg-839	236	4	,	,	PUNCT
fueconorg-839	236	5	a.	a.	NOUN
fueconorg-839	236	6	(	(	PUNCT
fueconorg-839	236	7	2004	2004	NUM
fueconorg-839	236	8	)	)	PUNCT
fueconorg-839	236	9	does	do	AUX
fueconorg-839	236	10	competition	competition	NOUN
fueconorg-839	236	11	destroy	destroy	VERB
fueconorg-839	236	12	ethical	ethical	ADJ
fueconorg-839	236	13	behavior	behavior	NOUN
fueconorg-839	236	14	?	?	PUNCT
fueconorg-839	237	1	the	the	DET
fueconorg-839	237	2	american	american	PROPN
fueconorg-839	237	3	economic	economic	PROPN
fueconorg-839	237	4	review	review	PROPN
fueconorg-839	237	5	,	,	PUNCT
fueconorg-839	237	6	vol	vol	NOUN
fueconorg-839	237	7	.	.	PROPN
fueconorg-839	237	8	94	94	NUM
fueconorg-839	237	9	(	(	PUNCT
fueconorg-839	237	10	2):414	2):414	NUM
fueconorg-839	237	11	-	-	NOUN
fueconorg-839	237	12	418	418	NUM
fueconorg-839	237	13	.	.	PUNCT
fueconorg-839	238	1	356	356	NUM
fueconorg-839	238	2	y.	y.	PROPN
fueconorg-839	238	3	almahrog	almahrog	PROPN
fueconorg-839	238	4	,	,	PUNCT
fueconorg-839	238	5	a.	a.	PROPN
fueconorg-839	238	6	marai1	marai1	PROPN
fueconorg-839	238	7	,	,	PUNCT
fueconorg-839	238	8	g.	g.	PROPN
fueconorg-839	238	9	knežević	knežević	PROPN
fueconorg-839	238	10	54	54	NUM
fueconorg-839	238	11	.	.	PUNCT
fueconorg-839	239	1	suchman	suchman	NOUN
fueconorg-839	239	2	,	,	PUNCT
fueconorg-839	239	3	m.	m.	NOUN
fueconorg-839	239	4	c.	c.	PROPN
fueconorg-839	239	5	(	(	PUNCT
fueconorg-839	239	6	1995	1995	NUM
fueconorg-839	239	7	)	)	PUNCT
fueconorg-839	239	8	managing	manage	VERB
fueconorg-839	239	9	legitimacy	legitimacy	NOUN
fueconorg-839	239	10	:	:	PUNCT
fueconorg-839	239	11	strategic	strategic	ADJ
fueconorg-839	239	12	and	and	CCONJ
fueconorg-839	239	13	institutional	institutional	ADJ
fueconorg-839	239	14	approaches	approach	NOUN
fueconorg-839	239	15	,	,	PUNCT
fueconorg-839	239	16	the	the	DET
fueconorg-839	239	17	academy	academy	NOUN
fueconorg-839	239	18	of	of	ADP
fueconorg-839	239	19	management	management	PROPN
fueconorg-839	239	20	review	review	PROPN
fueconorg-839	239	21	,	,	PUNCT
fueconorg-839	239	22	vol	vol	NOUN
fueconorg-839	239	23	.	.	PROPN
fueconorg-839	239	24	20	20	NUM
fueconorg-839	239	25	(	(	PUNCT
fueconorg-839	239	26	3):571	3):571	NUM
fueconorg-839	239	27	-	-	SYM
fueconorg-839	239	28	610	610	NUM
fueconorg-839	239	29	.	.	PUNCT
fueconorg-839	240	1	55	55	NUM
fueconorg-839	240	2	.	.	PUNCT
fueconorg-839	241	1	sun	sun	NOUN
fueconorg-839	241	2	,	,	PUNCT
fueconorg-839	241	3	n.	n.	NOUN
fueconorg-839	241	4	,	,	PUNCT
fueconorg-839	241	5	a.	a.	NOUN
fueconorg-839	241	6	salama	salama	NOUN
fueconorg-839	241	7	,	,	PUNCT
fueconorg-839	241	8	hussainey	hussainey	NOUN
fueconorg-839	241	9	,	,	PUNCT
fueconorg-839	241	10	k.	k.	PROPN
fueconorg-839	241	11	,	,	PUNCT
fueconorg-839	241	12	habbash	habbash	PROPN
fueconorg-839	241	13	,	,	PUNCT
fueconorg-839	241	14	m.	m.	NOUN
fueconorg-839	241	15	(	(	PUNCT
fueconorg-839	241	16	2010	2010	NUM
fueconorg-839	241	17	)	)	PUNCT
fueconorg-839	241	18	corporate	corporate	ADJ
fueconorg-839	241	19	environmental	environmental	ADJ
fueconorg-839	241	20	disclosure	disclosure	NOUN
fueconorg-839	241	21	,	,	PUNCT
fueconorg-839	241	22	corporate	corporate	ADJ
fueconorg-839	241	23	governance	governance	NOUN
fueconorg-839	241	24	and	and	CCONJ
fueconorg-839	241	25	earnings	earning	NOUN
fueconorg-839	241	26	management	management	NOUN
fueconorg-839	241	27	,	,	PUNCT
fueconorg-839	241	28	managerial	managerial	ADJ
fueconorg-839	241	29	auditing	auditing	NOUN
fueconorg-839	241	30	journal	journal	NOUN
fueconorg-839	241	31	,	,	PUNCT
fueconorg-839	241	32	vol	vol	NOUN
fueconorg-839	241	33	.	.	PROPN
fueconorg-839	241	34	25	25	NUM
fueconorg-839	241	35	(	(	PUNCT
fueconorg-839	241	36	7):679	7):679	NOUN
fueconorg-839	241	37	-	-	PUNCT
fueconorg-839	241	38	700	700	NUM
fueconorg-839	241	39	.	.	PUNCT
fueconorg-839	242	1	56	56	NUM
fueconorg-839	242	2	.	.	PUNCT
fueconorg-839	242	3	watts	watts	PROPN
fueconorg-839	242	4	,	,	PUNCT
fueconorg-839	242	5	r.	r.	PROPN
fueconorg-839	242	6	l.	l.	PROPN
fueconorg-839	242	7	,	,	PUNCT
fueconorg-839	242	8	zimmerman	zimmerman	PROPN
fueconorg-839	242	9	,	,	PUNCT
fueconorg-839	242	10	j.	j.	PROPN
fueconorg-839	242	11	l.	l.	PROPN
fueconorg-839	242	12	(	(	PUNCT
fueconorg-839	242	13	1986	1986	NUM
fueconorg-839	242	14	)	)	PUNCT
fueconorg-839	242	15	positive	positive	ADJ
fueconorg-839	242	16	accounting	accounting	NOUN
fueconorg-839	242	17	theory	theory	NOUN
fueconorg-839	242	18	,	,	PUNCT
fueconorg-839	242	19	new	new	PROPN
fueconorg-839	242	20	jersey	jersey	PROPN
fueconorg-839	242	21	:	:	PUNCT
fueconorg-839	242	22	prentice	prentice	PROPN
fueconorg-839	242	23	hall	hall	PROPN
fueconorg-839	242	24	.	.	PUNCT
fueconorg-839	243	1	57	57	NUM
fueconorg-839	243	2	.	.	X
fueconorg-839	243	3	welker	welker	PROPN
fueconorg-839	243	4	,	,	PUNCT
fueconorg-839	243	5	m.	m.	NOUN
fueconorg-839	243	6	(	(	PUNCT
fueconorg-839	243	7	1995	1995	NUM
fueconorg-839	243	8	)	)	PUNCT
fueconorg-839	243	9	disclosure	disclosure	NOUN
fueconorg-839	243	10	policy	policy	NOUN
fueconorg-839	243	11	,	,	PUNCT
fueconorg-839	243	12	information	information	NOUN
fueconorg-839	243	13	asymmetry	asymmetry	NOUN
fueconorg-839	243	14	,	,	PUNCT
fueconorg-839	243	15	and	and	CCONJ
fueconorg-839	243	16	liquidity	liquidity	NOUN
fueconorg-839	243	17	in	in	ADP
fueconorg-839	243	18	equity	equity	NOUN
fueconorg-839	243	19	markets	market	NOUN
fueconorg-839	243	20	,	,	PUNCT
fueconorg-839	243	21	contemporary	contemporary	ADJ
fueconorg-839	243	22	accounting	accounting	NOUN
fueconorg-839	243	23	research	research	NOUN
fueconorg-839	243	24	,	,	PUNCT
fueconorg-839	243	25	vol	vol	NOUN
fueconorg-839	243	26	.	.	PROPN
fueconorg-839	243	27	11	11	NUM
fueconorg-839	243	28	(	(	PUNCT
fueconorg-839	243	29	2):801	2):801	NUM
fueconorg-839	243	30	-	-	SYM
fueconorg-839	243	31	827	827	NUM
fueconorg-839	243	32	.	.	PUNCT
fueconorg-839	244	1	upravljanje	upravljanje	PROPN
fueconorg-839	244	2	dobitkom	dobitkom	NOUN
fueconorg-839	245	1	i	i	PRON
fueconorg-839	245	2	njegova	njegova	VERB
fueconorg-839	245	3	veza	veza	PROPN
fueconorg-839	245	4	sa	sa	PROPN
fueconorg-839	245	5	korporativnom	korporativnom	PROPN
fueconorg-839	245	6	društvenom	društvenom	PROPN
fueconorg-839	245	7	odgovornošću	odgovornošću	VERB
fueconorg-839	245	8	u	u	PROPN
fueconorg-839	245	9	korporativnom	korporativnom	PROPN
fueconorg-839	245	10	svetu	svetu	PROPN
fueconorg-839	245	11	danas	danas	PROPN
fueconorg-839	245	12	,	,	PUNCT
fueconorg-839	245	13	etika	etika	PROPN
fueconorg-839	245	14	finansijskog	finansijskog	PROPN
fueconorg-839	245	15	izveštavanja	izveštavanja	PROPN
fueconorg-839	245	16	podrazumeva	podrazumeva	PROPN
fueconorg-839	246	1	i	i	PRON
fueconorg-839	246	2	razumevanje	razumevanje	PROPN
fueconorg-839	246	3	koncepta	koncepta	PROPN
fueconorg-839	246	4	korporativne	korporativne	PROPN
fueconorg-839	246	5	društvene	društvene	PROPN
fueconorg-839	246	6	odgovornosti	odgovornosti	PROPN
fueconorg-839	246	7	.	.	PUNCT
fueconorg-839	247	1	istražili	istražili	NOUN
fueconorg-839	247	2	smo	smo	PROPN
fueconorg-839	247	3	dostupnu	dostupnu	VERB
fueconorg-839	247	4	literaturu	literaturu	ADV
fueconorg-839	247	5	pokušavajući	pokušavajući	PROPN
fueconorg-839	247	6	da	da	PROPN
fueconorg-839	247	7	uspostavimo	uspostavimo	PROPN
fueconorg-839	247	8	vezu	vezu	NOUN
fueconorg-839	247	9	između	između	VERB
fueconorg-839	248	1	upravljanja	upravljanja	PROPN
fueconorg-839	248	2	dobitkom	dobitkom	PROPN
fueconorg-839	249	1	i	i	PRON
fueconorg-839	249	2	korporativne	korporativne	NOUN
fueconorg-839	249	3	društvene	društvene	VERB
fueconorg-839	249	4	odgovornosti	odgovornosti	PRON
fueconorg-839	250	1	i	i	PRON
fueconorg-839	250	2	kao	kao	PROPN
fueconorg-839	250	3	rezultat	rezultat	PROPN
fueconorg-839	250	4	došli	došli	PROPN
fueconorg-839	250	5	smo	smo	PROPN
fueconorg-839	250	6	do	do	VERB
fueconorg-839	250	7	zaključka	zaključka	PROPN
fueconorg-839	250	8	da	da	PROPN
fueconorg-839	250	9	su	su	PROPN
fueconorg-839	250	10	to	to	PART
fueconorg-839	250	11	dve	dve	PROPN
fueconorg-839	250	12	potpuno	potpuno	PROPN
fueconorg-839	250	13	različite	različite	PROPN
fueconorg-839	250	14	perspektive	perspektive	PROPN
fueconorg-839	250	15	.	.	PUNCT
fueconorg-839	251	1	jedna	jedna	PROPN
fueconorg-839	251	2	podrazumeva	podrazumeva	PROPN
fueconorg-839	251	3	da	da	PROPN
fueconorg-839	251	4	je	je	PROPN
fueconorg-839	251	5	upravljanje	upravljanje	PROPN
fueconorg-839	251	6	dobitkom	dobitkom	PROPN
fueconorg-839	251	7	negativno	negativno	PROPN
fueconorg-839	251	8	korelirano	korelirano	PROPN
fueconorg-839	251	9	sa	sa	PROPN
fueconorg-839	251	10	korporativnom	korporativnom	PROPN
fueconorg-839	251	11	društvenom	društvenom	PROPN
fueconorg-839	251	12	odgovornošću	odgovornošću	NOUN
fueconorg-839	251	13	,	,	PUNCT
fueconorg-839	251	14	dok	dok	PROPN
fueconorg-839	251	15	druga	druga	PROPN
fueconorg-839	251	16	dokazuje	dokazuje	PROPN
fueconorg-839	251	17	da	da	PROPN
fueconorg-839	251	18	su	su	PROPN
fueconorg-839	251	19	pozitivno	pozitivno	PROPN
fueconorg-839	251	20	korelisane	korelisane	PROPN
fueconorg-839	251	21	.	.	PUNCT
fueconorg-839	252	1	ove	ove	PROPN
fueconorg-839	252	2	perspektive	perspektive	PROPN
fueconorg-839	252	3	su	su	PROPN
fueconorg-839	252	4	zasnovane	zasnovane	PROPN
fueconorg-839	252	5	na	na	PROPN
fueconorg-839	252	6	teorijama	teorijama	PROPN
fueconorg-839	252	7	kao	kao	PROPN
fueconorg-839	252	8	što	što	PROPN
fueconorg-839	252	9	su	su	PROPN
fueconorg-839	252	10	agencijska	agencijska	PROPN
fueconorg-839	252	11	,	,	PUNCT
fueconorg-839	252	12	teorija	teorija	PROPN
fueconorg-839	252	13	signala	signala	PROPN
fueconorg-839	252	14	,	,	PUNCT
fueconorg-839	252	15	teorija	teorija	NOUN
fueconorg-839	252	16	stejkholdera	stejkholdera	NOUN
fueconorg-839	252	17	i	i	PRON
fueconorg-839	252	18	teorija	teorija	VERB
fueconorg-839	252	19	legitimnosti	legitimnosti	NOUN
fueconorg-839	252	20	.	.	PUNCT
fueconorg-839	253	1	negativna	negativna	NOUN
fueconorg-839	253	2	veza	veza	PROPN
fueconorg-839	253	3	između	između	VERB
fueconorg-839	253	4	upravljanja	upravljanja	PROPN
fueconorg-839	253	5	dobitkom	dobitkom	PROPN
fueconorg-839	254	1	i	i	PRON
fueconorg-839	254	2	korporativne	korporativne	NOUN
fueconorg-839	254	3	društvene	društvene	VERB
fueconorg-839	254	4	odgovornosti	odgovornosti	PROPN
fueconorg-839	254	5	je	je	X
fueconorg-839	254	6	u	u	PROPN
fueconorg-839	254	7	skladu	skladu	PROPN
fueconorg-839	254	8	sa	sa	PROPN
fueconorg-839	254	9	teorijom	teorijom	ADJ
fueconorg-839	254	10	legitimnosti	legitimnosti	PROPN
fueconorg-839	254	11	,	,	PUNCT
fueconorg-839	254	12	agencijskom	agencijskom	PROPN
fueconorg-839	254	13	i	i	PRON
fueconorg-839	254	14	teorijom	teorijom	ADJ
fueconorg-839	254	15	signala	signala	PROPN
fueconorg-839	254	16	,	,	PUNCT
fueconorg-839	254	17	dok	dok	PROPN
fueconorg-839	254	18	je	je	PROPN
fueconorg-839	254	19	pozitivna	pozitivna	VERB
fueconorg-839	254	20	veza	veza	NOUN
fueconorg-839	254	21	u	u	PROPN
fueconorg-839	254	22	skladu	skladu	PROPN
fueconorg-839	254	23	sa	sa	PROPN
fueconorg-839	254	24	postulatima	postulatima	PROPN
fueconorg-839	254	25	teorije	teorije	PROPN
fueconorg-839	254	26	stejkholdera	stejkholdera	PROPN
fueconorg-839	254	27	.	.	PUNCT
fueconorg-839	255	1	ključne	ključne	PROPN
fueconorg-839	255	2	reči	reči	NOUN
fueconorg-839	255	3	:	:	PUNCT
fueconorg-839	255	4	upravljanje	upravljanje	PROPN
fueconorg-839	255	5	dobitkom	dobitkom	PROPN
fueconorg-839	255	6	,	,	PUNCT
fueconorg-839	255	7	korporativna	korporativna	PROPN
fueconorg-839	255	8	društvena	društvena	PROPN
fueconorg-839	255	9	odgovornost	odgovornost	PROPN
fueconorg-839	255	10	,	,	PUNCT
fueconorg-839	255	11	teorija	teorija	PROPN
fueconorg-839	255	12	stejkholdera	stejkholdera	PROPN
fueconorg-839	255	13	,	,	PUNCT
fueconorg-839	255	14	teorija	teorija	NOUN
fueconorg-839	255	15	legitimnosti	legitimnosti	PROPN
fueconorg-839	255	16	,	,	PUNCT
fueconorg-839	255	17	agencijska	agencijska	NOUN
fueconorg-839	255	18	teorija	teorija	NOUN