id	sid	tid	token	lemma	pos
faba-168	1	1	139	139	NUM
faba-168	1	2	finance	finance	NOUN
faba-168	1	3	,	,	PUNCT
faba-168	1	4	accounting	accounting	NOUN
faba-168	1	5	and	and	CCONJ
faba-168	1	6	business	business	NOUN
faba-168	1	7	analysis	analysis	NOUN
faba-168	1	8	volume	volume	NOUN
faba-168	1	9	5	5	NUM
faba-168	1	10	issue	issue	NOUN
faba-168	1	11	2	2	NUM
faba-168	1	12	,	,	PUNCT
faba-168	1	13	2023	2023	NUM
faba-168	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-168	1	15	issn	issn	VERB
faba-168	1	16	2603	2603	NUM
faba-168	1	17	-	-	SYM
faba-168	1	18	5324	5324	NUM
faba-168	1	19	unveiling	unveil	VERB
faba-168	1	20	hidden	hide	VERB
faba-168	1	21	losses	loss	NOUN
faba-168	1	22	and	and	CCONJ
faba-168	1	23	valuation	valuation	NOUN
faba-168	1	24	shifts	shift	NOUN
faba-168	1	25	:	:	PUNCT
faba-168	1	26	accounting	account	VERB
faba-168	1	27	policy	policy	NOUN
faba-168	1	28	implications	implication	NOUN
faba-168	1	29	during	during	ADP
faba-168	1	30	and	and	CCONJ
faba-168	1	31	after	after	ADP
faba-168	1	32	covid-19	covid-19	PROPN
faba-168	1	33	in	in	ADP
faba-168	1	34	a	a	DET
faba-168	1	35	dynamic	dynamic	ADJ
faba-168	1	36	price	price	NOUN
faba-168	1	37	environment	environment	NOUN
faba-168	1	38	valentina	valentina	PROPN
faba-168	1	39	mirkovic1	mirkovic1	PROPN
faba-168	1	40	,	,	PUNCT
faba-168	1	41	cedomir	cedomir	NOUN
faba-168	1	42	gligoric2	gligoric2	PROPN
faba-168	1	43	,	,	PUNCT
faba-168	1	44	milos	milos	PROPN
faba-168	1	45	ljubisa	ljubisa	PROPN
faba-168	1	46	pavlovic3	pavlovic3	PROPN
faba-168	1	47	*	*	PROPN
faba-168	1	48	,	,	PUNCT
faba-168	1	49	milos	milos	PROPN
faba-168	1	50	lutovac4	lutovac4	PROPN
faba-168	1	51	department	department	PROPN
faba-168	1	52	of	of	ADP
faba-168	1	53	business	business	NOUN
faba-168	1	54	and	and	CCONJ
faba-168	1	55	it	it	PRON
faba-168	1	56	studies	study	NOUN
faba-168	1	57	,	,	PUNCT
faba-168	1	58	belgrade	belgrade	PROPN
faba-168	1	59	business	business	PROPN
faba-168	1	60	and	and	CCONJ
faba-168	1	61	arts	arts	PROPN
faba-168	1	62	academy	academy	PROPN
faba-168	1	63	of	of	ADP
faba-168	1	64	applied	apply	VERB
faba-168	1	65	studies	study	NOUN
faba-168	1	66	,	,	PUNCT
faba-168	1	67	belgrade	belgrade	PROPN
faba-168	1	68	,	,	PUNCT
faba-168	1	69	serbia1	serbia1	PROPN
faba-168	1	70	department	department	PROPN
faba-168	1	71	of	of	ADP
faba-168	1	72	business	business	NOUN
faba-168	1	73	and	and	CCONJ
faba-168	1	74	it	it	PRON
faba-168	1	75	studies	study	NOUN
faba-168	1	76	,	,	PUNCT
faba-168	1	77	belgrade	belgrade	PROPN
faba-168	1	78	business	business	PROPN
faba-168	1	79	and	and	CCONJ
faba-168	1	80	arts	arts	PROPN
faba-168	1	81	academy	academy	PROPN
faba-168	1	82	of	of	ADP
faba-168	1	83	applied	apply	VERB
faba-168	1	84	studies	study	NOUN
faba-168	1	85	,	,	PUNCT
faba-168	1	86	belgrade	belgrade	PROPN
faba-168	1	87	,	,	PUNCT
faba-168	1	88	serbia	serbia	PROPN
faba-168	1	89	2	2	NUM
faba-168	1	90	department	department	NOUN
faba-168	1	91	of	of	ADP
faba-168	1	92	business	business	NOUN
faba-168	1	93	and	and	CCONJ
faba-168	1	94	it	it	PRON
faba-168	1	95	studies	study	NOUN
faba-168	1	96	,	,	PUNCT
faba-168	1	97	belgrade	belgrade	PROPN
faba-168	1	98	business	business	PROPN
faba-168	1	99	and	and	CCONJ
faba-168	1	100	arts	arts	PROPN
faba-168	1	101	academy	academy	PROPN
faba-168	1	102	of	of	ADP
faba-168	1	103	applied	apply	VERB
faba-168	1	104	studies	study	NOUN
faba-168	1	105	,	,	PUNCT
faba-168	1	106	belgrade	belgrade	PROPN
faba-168	1	107	,	,	PUNCT
faba-168	1	108	serbia3	serbia3	PROPN
faba-168	1	109	department	department	PROPN
faba-168	1	110	of	of	ADP
faba-168	1	111	business	business	NOUN
faba-168	1	112	and	and	CCONJ
faba-168	1	113	it	it	PRON
faba-168	1	114	studies	study	NOUN
faba-168	1	115	,	,	PUNCT
faba-168	1	116	belgrade	belgrade	PROPN
faba-168	1	117	business	business	PROPN
faba-168	1	118	and	and	CCONJ
faba-168	1	119	arts	arts	PROPN
faba-168	1	120	academy	academy	PROPN
faba-168	1	121	of	of	ADP
faba-168	1	122	applied	apply	VERB
faba-168	1	123	studies	study	NOUN
faba-168	1	124	,	,	PUNCT
faba-168	1	125	belgrade	belgrade	PROPN
faba-168	1	126	,	,	PUNCT
faba-168	1	127	serbia4	serbia4	NOUN
faba-168	1	128	*	*	PUNCT
faba-168	1	129	corresponding	correspond	VERB
faba-168	1	130	author	author	NOUN
faba-168	1	131	info	info	NOUN
faba-168	1	132	articles	article	NOUN
faba-168	1	133	abstract	abstract	ADJ
faba-168	1	134	history	history	NOUN
faba-168	1	135	article	article	NOUN
faba-168	1	136	:	:	PUNCT
faba-168	1	137	submitted	submit	VERB
faba-168	1	138	4	4	NUM
faba-168	1	139	september	september	PROPN
faba-168	1	140	2023	2023	NUM
faba-168	1	141	revised	revise	VERB
faba-168	1	142	28	28	NUM
faba-168	1	143	november	november	PROPN
faba-168	1	144	2023	2023	NUM
faba-168	1	145	accepted	accept	VERB
faba-168	1	146	9	9	NUM
faba-168	1	147	december	december	PROPN
faba-168	1	148	2023	2023	NUM
faba-168	1	149	purpose	purpose	NOUN
faba-168	1	150	:	:	PUNCT
faba-168	1	151	this	this	DET
faba-168	1	152	study	study	NOUN
faba-168	1	153	aims	aim	VERB
faba-168	1	154	to	to	PART
faba-168	1	155	unravel	unravel	VERB
faba-168	1	156	the	the	DET
faba-168	1	157	intricate	intricate	ADJ
faba-168	1	158	relationship	relationship	NOUN
faba-168	1	159	between	between	ADP
faba-168	1	160	hidden	hide	VERB
faba-168	1	161	losses	loss	NOUN
faba-168	1	162	,	,	PUNCT
faba-168	1	163	valuation	valuation	NOUN
faba-168	1	164	shifts	shift	NOUN
faba-168	1	165	,	,	PUNCT
faba-168	1	166	and	and	CCONJ
faba-168	1	167	accounting	accounting	NOUN
faba-168	1	168	policies	policy	NOUN
faba-168	1	169	in	in	ADP
faba-168	1	170	the	the	DET
faba-168	1	171	dynamic	dynamic	ADJ
faba-168	1	172	post	post	ADJ
faba-168	1	173	-	-	ADJ
faba-168	1	174	covid-19	covid-19	ADJ
faba-168	1	175	environment	environment	NOUN
faba-168	1	176	.	.	PUNCT
faba-168	2	1	design	design	NOUN
faba-168	2	2	/	/	SYM
faba-168	2	3	methodology	methodology	NOUN
faba-168	2	4	/	/	SYM
faba-168	2	5	approach	approach	NOUN
faba-168	2	6	:	:	PUNCT
faba-168	2	7	utilizing	utilize	VERB
faba-168	2	8	a	a	DET
faba-168	2	9	mixed	mixed	ADJ
faba-168	2	10	-	-	PUNCT
faba-168	2	11	methods	method	NOUN
faba-168	2	12	approach	approach	NOUN
faba-168	2	13	,	,	PUNCT
faba-168	2	14	this	this	DET
faba-168	2	15	research	research	NOUN
faba-168	2	16	involves	involve	VERB
faba-168	2	17	an	an	DET
faba-168	2	18	extensive	extensive	ADJ
faba-168	2	19	review	review	NOUN
faba-168	2	20	of	of	ADP
faba-168	2	21	relevant	relevant	ADJ
faba-168	2	22	literature	literature	NOUN
faba-168	2	23	and	and	CCONJ
faba-168	2	24	empirical	empirical	ADJ
faba-168	2	25	data	datum	NOUN
faba-168	2	26	analysis	analysis	NOUN
faba-168	2	27	to	to	PART
faba-168	2	28	illuminate	illuminate	VERB
faba-168	2	29	the	the	DET
faba-168	2	30	interplay	interplay	NOUN
faba-168	2	31	between	between	ADP
faba-168	2	32	hidden	hide	VERB
faba-168	2	33	losses	loss	NOUN
faba-168	2	34	and	and	CCONJ
faba-168	2	35	valuation	valuation	NOUN
faba-168	2	36	shifts	shift	NOUN
faba-168	2	37	.	.	PUNCT
faba-168	3	1	the	the	DET
faba-168	3	2	focus	focus	NOUN
faba-168	3	3	is	be	AUX
faba-168	3	4	on	on	ADP
faba-168	3	5	how	how	SCONJ
faba-168	3	6	these	these	DET
faba-168	3	7	factors	factor	NOUN
faba-168	3	8	interact	interact	VERB
faba-168	3	9	,	,	PUNCT
faba-168	3	10	particularly	particularly	ADV
faba-168	3	11	in	in	ADP
faba-168	3	12	response	response	NOUN
faba-168	3	13	to	to	ADP
faba-168	3	14	the	the	DET
faba-168	3	15	market	market	NOUN
faba-168	3	16	volatility	volatility	NOUN
faba-168	3	17	brought	bring	VERB
faba-168	3	18	about	about	ADP
faba-168	3	19	by	by	ADP
faba-168	3	20	the	the	DET
faba-168	3	21	pandemic	pandemic	NOUN
faba-168	3	22	.	.	PUNCT
faba-168	4	1	findings	finding	NOUN
faba-168	4	2	:	:	PUNCT
faba-168	4	3	the	the	DET
faba-168	4	4	research	research	NOUN
faba-168	4	5	highlights	highlight	VERB
faba-168	4	6	the	the	DET
faba-168	4	7	emergence	emergence	NOUN
faba-168	4	8	of	of	ADP
faba-168	4	9	hidden	hide	VERB
faba-168	4	10	losses	loss	NOUN
faba-168	4	11	and	and	CCONJ
faba-168	4	12	shifts	shift	NOUN
faba-168	4	13	in	in	ADP
faba-168	4	14	valuation	valuation	NOUN
faba-168	4	15	during	during	ADP
faba-168	4	16	the	the	DET
faba-168	4	17	pandemic	pandemic	ADJ
faba-168	4	18	,	,	PUNCT
faba-168	4	19	prompting	prompt	VERB
faba-168	4	20	businesses	business	NOUN
faba-168	4	21	to	to	PART
faba-168	4	22	adapt	adapt	VERB
faba-168	4	23	their	their	PRON
faba-168	4	24	accounting	accounting	NOUN
faba-168	4	25	policies	policy	NOUN
faba-168	4	26	to	to	ADP
faba-168	4	27	the	the	DET
faba-168	4	28	evolving	evolve	VERB
faba-168	4	29	market	market	NOUN
faba-168	4	30	conditions	condition	NOUN
faba-168	4	31	.	.	PUNCT
faba-168	5	1	as	as	SCONJ
faba-168	5	2	the	the	DET
faba-168	5	3	crisis	crisis	NOUN
faba-168	5	4	recedes	recede	VERB
faba-168	5	5	and	and	CCONJ
faba-168	5	6	economic	economic	ADJ
faba-168	5	7	recovery	recovery	NOUN
faba-168	5	8	progresses	progress	NOUN
faba-168	5	9	,	,	PUNCT
faba-168	5	10	organizations	organization	NOUN
faba-168	5	11	are	be	AUX
faba-168	5	12	observed	observe	VERB
faba-168	5	13	recalibrating	recalibrate	VERB
faba-168	5	14	their	their	PRON
faba-168	5	15	accounting	accounting	NOUN
faba-168	5	16	strategies	strategy	NOUN
faba-168	5	17	to	to	PART
faba-168	5	18	align	align	VERB
faba-168	5	19	with	with	ADP
faba-168	5	20	the	the	DET
faba-168	5	21	changing	change	VERB
faba-168	5	22	economic	economic	ADJ
faba-168	5	23	landscape	landscape	NOUN
faba-168	5	24	.	.	PUNCT
faba-168	6	1	practical	practical	ADJ
faba-168	6	2	implications	implication	NOUN
faba-168	6	3	:	:	PUNCT
faba-168	6	4	the	the	DET
faba-168	6	5	research	research	NOUN
faba-168	6	6	highlights	highlight	VERB
faba-168	6	7	the	the	DET
faba-168	6	8	emergence	emergence	NOUN
faba-168	6	9	of	of	ADP
faba-168	6	10	hidden	hide	VERB
faba-168	6	11	losses	loss	NOUN
faba-168	6	12	and	and	CCONJ
faba-168	6	13	shifts	shift	NOUN
faba-168	6	14	in	in	ADP
faba-168	6	15	valuation	valuation	NOUN
faba-168	6	16	during	during	ADP
faba-168	6	17	the	the	DET
faba-168	6	18	pandemic	pandemic	ADJ
faba-168	6	19	,	,	PUNCT
faba-168	6	20	prompting	prompt	VERB
faba-168	6	21	businesses	business	NOUN
faba-168	6	22	to	to	PART
faba-168	6	23	adapt	adapt	VERB
faba-168	6	24	their	their	PRON
faba-168	6	25	accounting	accounting	NOUN
faba-168	6	26	policies	policy	NOUN
faba-168	6	27	to	to	ADP
faba-168	6	28	the	the	DET
faba-168	6	29	evolving	evolve	VERB
faba-168	6	30	market	market	NOUN
faba-168	6	31	conditions	condition	NOUN
faba-168	6	32	.	.	PUNCT
faba-168	7	1	as	as	SCONJ
faba-168	7	2	the	the	DET
faba-168	7	3	crisis	crisis	NOUN
faba-168	7	4	recedes	recede	VERB
faba-168	7	5	and	and	CCONJ
faba-168	7	6	economic	economic	ADJ
faba-168	7	7	recovery	recovery	NOUN
faba-168	7	8	progresses	progress	NOUN
faba-168	7	9	,	,	PUNCT
faba-168	7	10	organizations	organization	NOUN
faba-168	7	11	are	be	AUX
faba-168	7	12	observed	observe	VERB
faba-168	7	13	recalibrating	recalibrate	VERB
faba-168	7	14	their	their	PRON
faba-168	7	15	accounting	accounting	NOUN
faba-168	7	16	strategies	strategy	NOUN
faba-168	7	17	to	to	PART
faba-168	7	18	align	align	VERB
faba-168	7	19	with	with	ADP
faba-168	7	20	the	the	DET
faba-168	7	21	changing	change	VERB
faba-168	7	22	economic	economic	ADJ
faba-168	7	23	landscape	landscape	NOUN
faba-168	7	24	.	.	PUNCT
faba-168	8	1	originality	originality	NOUN
faba-168	8	2	/	/	SYM
faba-168	8	3	value	value	NOUN
faba-168	8	4	:	:	PUNCT
faba-168	8	5	the	the	DET
faba-168	8	6	originality	originality	NOUN
faba-168	8	7	of	of	ADP
faba-168	8	8	this	this	DET
faba-168	8	9	study	study	NOUN
faba-168	8	10	lies	lie	VERB
faba-168	8	11	in	in	ADP
faba-168	8	12	its	its	PRON
faba-168	8	13	comprehensive	comprehensive	ADJ
faba-168	8	14	analysis	analysis	NOUN
faba-168	8	15	of	of	ADP
faba-168	8	16	the	the	DET
faba-168	8	17	relationship	relationship	NOUN
faba-168	8	18	between	between	ADP
faba-168	8	19	hidden	hide	VERB
faba-168	8	20	losses	loss	NOUN
faba-168	8	21	,	,	PUNCT
faba-168	8	22	valuation	valuation	NOUN
faba-168	8	23	shifts	shift	NOUN
faba-168	8	24	,	,	PUNCT
faba-168	8	25	and	and	CCONJ
faba-168	8	26	accounting	accounting	NOUN
faba-168	8	27	policies	policy	NOUN
faba-168	8	28	within	within	ADP
faba-168	8	29	the	the	DET
faba-168	8	30	context	context	NOUN
faba-168	8	31	of	of	ADP
faba-168	8	32	the	the	DET
faba-168	8	33	covid-19	covid-19	PROPN
faba-168	8	34	pandemic	pandemic	NOUN
faba-168	8	35	.	.	PUNCT
faba-168	9	1	the	the	DET
faba-168	9	2	insights	insight	NOUN
faba-168	9	3	provided	provide	VERB
faba-168	9	4	contribute	contribute	VERB
faba-168	9	5	to	to	ADP
faba-168	9	6	a	a	DET
faba-168	9	7	deeper	deep	ADJ
faba-168	9	8	understanding	understanding	NOUN
faba-168	9	9	of	of	ADP
faba-168	9	10	the	the	DET
faba-168	9	11	challenges	challenge	NOUN
faba-168	9	12	and	and	CCONJ
faba-168	9	13	adaptations	adaptation	NOUN
faba-168	9	14	faced	face	VERB
faba-168	9	15	by	by	ADP
faba-168	9	16	businesses	business	NOUN
faba-168	9	17	in	in	ADP
faba-168	9	18	times	time	NOUN
faba-168	9	19	of	of	ADP
faba-168	9	20	crisis	crisis	NOUN
faba-168	9	21	.	.	PUNCT
faba-168	10	1	paper	paper	NOUN
faba-168	10	2	type	type	NOUN
faba-168	10	3	:	:	PUNCT
faba-168	10	4	research	research	NOUN
faba-168	10	5	paper	paper	NOUN
faba-168	10	6	.	.	PUNCT
faba-168	11	1	keywords	keyword	NOUN
faba-168	11	2	:	:	PUNCT
faba-168	11	3	hidden	hide	VERB
faba-168	11	4	losses	loss	NOUN
faba-168	11	5	,	,	PUNCT
faba-168	11	6	valuation	valuation	NOUN
faba-168	11	7	shifts	shift	NOUN
faba-168	11	8	,	,	PUNCT
faba-168	11	9	accounting	accounting	NOUN
faba-168	11	10	policies	policy	NOUN
faba-168	11	11	,	,	PUNCT
faba-168	11	12	post	post	ADJ
faba-168	11	13	-	-	ADJ
faba-168	11	14	covid-19	covid-19	ADJ
faba-168	11	15	landscape	landscape	NOUN
faba-168	11	16	,	,	PUNCT
faba-168	11	17	financial	financial	ADJ
faba-168	11	18	reporting	reporting	NOUN
faba-168	11	19	,	,	PUNCT
faba-168	11	20	risk	risk	NOUN
faba-168	11	21	management	management	NOUN
faba-168	11	22	jel	jel	PROPN
faba-168	11	23	:	:	PUNCT
faba-168	11	24	m41	m41	PROPN
faba-168	11	25	,	,	PUNCT
faba-168	11	26	g30	g30	PROPN
faba-168	11	27	*	*	PUNCT
faba-168	11	28	address	address	NOUN
faba-168	11	29	correspondence	correspondence	NOUN
faba-168	11	30	:	:	PUNCT
faba-168	12	1	e	e	X
faba-168	12	2	-	-	NOUN
faba-168	12	3	mail	mail	NOUN
faba-168	12	4	:	:	PUNCT
faba-168	12	5	valentina.mirkovic@bpa.edu.rs1	valentina.mirkovic@bpa.edu.rs1	NOUN
faba-168	12	6	cedomir.gligoric@bpa.edu.rs2	cedomir.gligoric@bpa.edu.rs2	NOUN
faba-168	12	7	milospavlovic070@gmail.com3	milospavlovic070@gmail.com3	PROPN
faba-168	12	8	milos.lutovac@bpa.edu.rs4	milos.lutovac@bpa.edu.rs4	PROPN
faba-168	12	9	mailto	mailto	NOUN
faba-168	12	10	:	:	PUNCT
faba-168	12	11	valentina.mirkovic@bpa.edu.rs1	valentina.mirkovic@bpa.edu.rs1	PROPN
faba-168	12	12	mailto	mailto	PROPN
faba-168	12	13	:	:	PUNCT
faba-168	12	14	cedomir.gligoric@bpa.edu.rs2	cedomir.gligoric@bpa.edu.rs2	NOUN
faba-168	12	15	mailto	mailto	NOUN
faba-168	12	16	:	:	PUNCT
faba-168	12	17	milospavlovic070@gmail.com3	milospavlovic070@gmail.com3	PROPN
faba-168	12	18	mailto	mailto	PROPN
faba-168	12	19	:	:	PUNCT
faba-168	12	20	milos.lutovac@bpa.edu.rs4	milos.lutovac@bpa.edu.rs4	PROPN
faba-168	12	21	https://orcid.org/0000-0002-5857-5021	https://orcid.org/0000-0002-5857-5021	PROPN
faba-168	12	22	https://orcid.org/0000-0002-9847-0929	https://orcid.org/0000-0002-9847-0929	NOUN
faba-168	12	23	https://orcid.org/0000-0003-4112-6905	https://orcid.org/0000-0003-4112-6905	VERB
faba-168	12	24	https://orcid.org/0000-0003-1833-6752	https://orcid.org/0000-0003-1833-6752	PROPN
faba-168	12	25	mirkovic	mirkovic	PROPN
faba-168	12	26	,	,	PUNCT
faba-168	12	27	gligoric	gligoric	ADJ
faba-168	12	28	,	,	PUNCT
faba-168	12	29	pavlovic	pavlovic	ADJ
faba-168	12	30	and	and	CCONJ
faba-168	12	31	lutovac	lutovac	ADJ
faba-168	12	32	/	/	SYM
faba-168	12	33	finance	finance	NOUN
faba-168	12	34	,	,	PUNCT
faba-168	12	35	accounting	accounting	NOUN
faba-168	12	36	and	and	CCONJ
faba-168	12	37	business	business	NOUN
faba-168	12	38	analysis	analysis	NOUN
faba-168	12	39	,	,	PUNCT
faba-168	12	40	volume	volume	NOUN
faba-168	12	41	5	5	NUM
faba-168	12	42	,	,	PUNCT
faba-168	12	43	issue	issue	NOUN
faba-168	12	44	2	2	NUM
faba-168	12	45	,	,	PUNCT
faba-168	12	46	2023	2023	NUM
faba-168	12	47	140	140	NUM
faba-168	12	48	introduction	introduction	NOUN
faba-168	12	49	the	the	DET
faba-168	12	50	covid-19	covid-19	PROPN
faba-168	12	51	pandemic	pandemic	NOUN
faba-168	12	52	has	have	AUX
faba-168	12	53	left	leave	VERB
faba-168	12	54	an	an	DET
faba-168	12	55	indelible	indelible	ADJ
faba-168	12	56	mark	mark	NOUN
faba-168	12	57	on	on	ADP
faba-168	12	58	the	the	DET
faba-168	12	59	global	global	ADJ
faba-168	12	60	financial	financial	ADJ
faba-168	12	61	landscape	landscape	NOUN
faba-168	12	62	,	,	PUNCT
faba-168	12	63	instigating	instigate	VERB
faba-168	12	64	unprecedented	unprecedented	ADJ
faba-168	12	65	disruptions	disruption	NOUN
faba-168	12	66	that	that	PRON
faba-168	12	67	have	have	AUX
faba-168	12	68	reverberated	reverberate	VERB
faba-168	12	69	across	across	ADP
faba-168	12	70	a	a	DET
faba-168	12	71	multitude	multitude	NOUN
faba-168	12	72	of	of	ADP
faba-168	12	73	sectors	sector	NOUN
faba-168	12	74	(	(	PUNCT
faba-168	12	75	ivanovic	ivanovic	PROPN
faba-168	12	76	-	-	PUNCT
faba-168	12	77	djukic	djukic	PROPN
faba-168	12	78	et	et	PROPN
faba-168	12	79	al	al	PROPN
faba-168	12	80	.	.	PROPN
faba-168	12	81	2022	2022	NUM
faba-168	12	82	;	;	PUNCT
faba-168	12	83	rathnayaka	rathnayaka	VERB
faba-168	12	84	et	et	PROPN
faba-168	12	85	al	al	PROPN
faba-168	12	86	.	.	PROPN
faba-168	12	87	2023	2023	NUM
faba-168	12	88	)	)	PUNCT
faba-168	12	89	.	.	PUNCT
faba-168	13	1	the	the	DET
faba-168	13	2	rapid	rapid	ADJ
faba-168	13	3	spread	spread	NOUN
faba-168	13	4	of	of	ADP
faba-168	13	5	the	the	DET
faba-168	13	6	virus	virus	NOUN
faba-168	13	7	prompted	prompt	VERB
faba-168	13	8	swift	swift	ADJ
faba-168	13	9	government	government	NOUN
faba-168	13	10	interventions	intervention	NOUN
faba-168	13	11	,	,	PUNCT
faba-168	13	12	resulting	result	VERB
faba-168	13	13	in	in	ADP
faba-168	13	14	lockdowns	lockdown	NOUN
faba-168	13	15	,	,	PUNCT
faba-168	13	16	travel	travel	NOUN
faba-168	13	17	restrictions	restriction	NOUN
faba-168	13	18	,	,	PUNCT
faba-168	13	19	and	and	CCONJ
faba-168	13	20	supply	supply	VERB
faba-168	13	21	chain	chain	NOUN
faba-168	13	22	disruptions	disruption	NOUN
faba-168	13	23	.	.	PUNCT
faba-168	14	1	it	it	PRON
faba-168	14	2	has	have	AUX
faba-168	14	3	led	lead	VERB
faba-168	14	4	to	to	ADP
faba-168	14	5	many	many	ADJ
faba-168	14	6	sociocultural	sociocultural	ADJ
faba-168	14	7	,	,	PUNCT
faba-168	14	8	economic	economic	ADJ
faba-168	14	9	,	,	PUNCT
faba-168	14	10	and	and	CCONJ
faba-168	14	11	psychological	psychological	ADJ
faba-168	14	12	impacts	impact	NOUN
faba-168	14	13	on	on	ADP
faba-168	14	14	various	various	ADJ
faba-168	14	15	stakeholders	stakeholder	NOUN
faba-168	14	16	(	(	PUNCT
faba-168	14	17	tanakov	tanakov	VERB
faba-168	14	18	et	et	PROPN
faba-168	14	19	al	al	PROPN
faba-168	14	20	.	.	PROPN
faba-168	14	21	2022	2022	NUM
faba-168	14	22	)	)	PUNCT
faba-168	14	23	.	.	PUNCT
faba-168	15	1	as	as	ADP
faba-168	15	2	a	a	DET
faba-168	15	3	direct	direct	ADJ
faba-168	15	4	consequence	consequence	NOUN
faba-168	15	5	,	,	PUNCT
faba-168	15	6	financial	financial	ADJ
faba-168	15	7	markets	market	NOUN
faba-168	15	8	encountered	encounter	VERB
faba-168	15	9	levels	level	NOUN
faba-168	15	10	of	of	ADP
faba-168	15	11	volatility	volatility	NOUN
faba-168	15	12	that	that	PRON
faba-168	15	13	were	be	AUX
faba-168	15	14	previously	previously	ADV
faba-168	15	15	unseen	unseen	ADJ
faba-168	15	16	,	,	PUNCT
faba-168	15	17	a	a	DET
faba-168	15	18	phenomenon	phenomenon	NOUN
faba-168	15	19	which	which	PRON
faba-168	15	20	triggered	trigger	VERB
faba-168	15	21	significant	significant	ADJ
faba-168	15	22	fluctuations	fluctuation	NOUN
faba-168	15	23	in	in	ADP
faba-168	15	24	asset	asset	NOUN
faba-168	15	25	prices	price	NOUN
faba-168	15	26	and	and	CCONJ
faba-168	15	27	consequently	consequently	ADV
faba-168	15	28	,	,	PUNCT
faba-168	15	29	had	have	VERB
faba-168	15	30	a	a	DET
faba-168	15	31	profound	profound	ADJ
faba-168	15	32	impact	impact	NOUN
faba-168	15	33	on	on	ADP
faba-168	15	34	the	the	DET
faba-168	15	35	valuation	valuation	NOUN
faba-168	15	36	of	of	ADP
faba-168	15	37	companies	company	NOUN
faba-168	15	38	(	(	PUNCT
faba-168	15	39	prokopowicz	prokopowicz	NOUN
faba-168	15	40	and	and	CCONJ
faba-168	15	41	komorowski	komorowski	PROPN
faba-168	15	42	2021	2021	NUM
faba-168	15	43	;	;	PUNCT
faba-168	15	44	yang	yang	PROPN
faba-168	15	45	et	et	PROPN
faba-168	15	46	al	al	PROPN
faba-168	15	47	.	.	PROPN
faba-168	15	48	2023	2023	NUM
faba-168	15	49	;	;	PUNCT
faba-168	15	50	world	world	PROPN
faba-168	15	51	bank	bank	PROPN
faba-168	15	52	2020	2020	NUM
faba-168	15	53	)	)	PUNCT
faba-168	15	54	.	.	PUNCT
faba-168	16	1	during	during	ADP
faba-168	16	2	such	such	ADJ
faba-168	16	3	volatile	volatile	ADJ
faba-168	16	4	and	and	CCONJ
faba-168	16	5	unpredictable	unpredictable	ADJ
faba-168	16	6	market	market	NOUN
faba-168	16	7	conditions	condition	NOUN
faba-168	16	8	,	,	PUNCT
faba-168	16	9	traditional	traditional	ADJ
faba-168	16	10	accounting	accounting	NOUN
faba-168	16	11	practices	practice	NOUN
faba-168	16	12	face	face	VERB
faba-168	16	13	a	a	DET
faba-168	16	14	multitude	multitude	NOUN
faba-168	16	15	of	of	ADP
faba-168	16	16	new	new	ADJ
faba-168	16	17	and	and	CCONJ
faba-168	16	18	intricate	intricate	ADJ
faba-168	16	19	challenges	challenge	NOUN
faba-168	16	20	.	.	PUNCT
faba-168	17	1	the	the	DET
faba-168	17	2	dynamic	dynamic	ADJ
faba-168	17	3	price	price	NOUN
faba-168	17	4	environment	environment	NOUN
faba-168	17	5	that	that	PRON
faba-168	17	6	emerged	emerge	VERB
faba-168	17	7	necessitated	necessitate	VERB
faba-168	17	8	an	an	DET
faba-168	17	9	agile	agile	ADJ
faba-168	17	10	response	response	NOUN
faba-168	17	11	from	from	ADP
faba-168	17	12	companies	company	NOUN
faba-168	17	13	and	and	CCONJ
faba-168	17	14	their	their	PRON
faba-168	17	15	financial	financial	ADJ
faba-168	17	16	reporting	reporting	NOUN
faba-168	17	17	practices	practice	NOUN
faba-168	17	18	.	.	PUNCT
faba-168	18	1	these	these	DET
faba-168	18	2	new	new	ADJ
faba-168	18	3	circumstances	circumstance	NOUN
faba-168	18	4	highlighted	highlight	VERB
faba-168	18	5	the	the	DET
faba-168	18	6	importance	importance	NOUN
faba-168	18	7	of	of	ADP
faba-168	18	8	adapting	adapt	VERB
faba-168	18	9	accounting	accounting	NOUN
faba-168	18	10	policies	policy	NOUN
faba-168	18	11	to	to	PART
faba-168	18	12	accurately	accurately	ADV
faba-168	18	13	capture	capture	VERB
faba-168	18	14	the	the	DET
faba-168	18	15	hidden	hide	VERB
faba-168	18	16	losses	loss	NOUN
faba-168	18	17	that	that	PRON
faba-168	18	18	materialized	materialize	VERB
faba-168	18	19	due	due	ADJ
faba-168	18	20	to	to	ADP
faba-168	18	21	unforeseen	unforeseen	ADJ
faba-168	18	22	market	market	NOUN
faba-168	18	23	conditions	condition	NOUN
faba-168	18	24	,	,	PUNCT
faba-168	18	25	as	as	ADV
faba-168	18	26	well	well	ADV
faba-168	18	27	as	as	ADP
faba-168	18	28	the	the	DET
faba-168	18	29	shifts	shift	NOUN
faba-168	18	30	in	in	ADP
faba-168	18	31	valuation	valuation	NOUN
faba-168	18	32	that	that	PRON
faba-168	18	33	reverberated	reverberate	VERB
faba-168	18	34	through	through	ADP
faba-168	18	35	the	the	DET
faba-168	18	36	balance	balance	NOUN
faba-168	18	37	sheets	sheet	NOUN
faba-168	18	38	of	of	ADP
faba-168	18	39	numerous	numerous	ADJ
faba-168	18	40	organizations	organization	NOUN
faba-168	18	41	(	(	PUNCT
faba-168	18	42	dalwadi	dalwadi	NOUN
faba-168	18	43	2023	2023	NUM
faba-168	18	44	;	;	PUNCT
faba-168	18	45	savova	savova	NOUN
faba-168	18	46	2022	2022	NUM
faba-168	18	47	)	)	PUNCT
faba-168	18	48	.	.	PUNCT
faba-168	19	1	the	the	DET
faba-168	19	2	central	central	ADJ
faba-168	19	3	focus	focus	NOUN
faba-168	19	4	of	of	ADP
faba-168	19	5	this	this	DET
faba-168	19	6	research	research	NOUN
faba-168	19	7	is	be	AUX
faba-168	19	8	to	to	PART
faba-168	19	9	delve	delve	VERB
faba-168	19	10	deep	deep	ADV
faba-168	19	11	into	into	ADP
faba-168	19	12	the	the	DET
faba-168	19	13	intricate	intricate	ADJ
faba-168	19	14	relationship	relationship	NOUN
faba-168	19	15	between	between	ADP
faba-168	19	16	these	these	DET
faba-168	19	17	phenomena	phenomenon	NOUN
faba-168	19	18	hidden	hide	VERB
faba-168	19	19	losses	loss	NOUN
faba-168	19	20	,	,	PUNCT
faba-168	19	21	valuation	valuation	NOUN
faba-168	19	22	shifts	shift	NOUN
faba-168	19	23	,	,	PUNCT
faba-168	19	24	and	and	CCONJ
faba-168	19	25	the	the	DET
faba-168	19	26	consequential	consequential	ADJ
faba-168	19	27	accounting	accounting	NOUN
faba-168	19	28	policy	policy	NOUN
faba-168	19	29	adaptations	adaptation	NOUN
faba-168	19	30	that	that	PRON
faba-168	19	31	ensued	ensue	VERB
faba-168	19	32	during	during	ADP
faba-168	19	33	the	the	DET
faba-168	19	34	tumultuous	tumultuous	ADJ
faba-168	19	35	period	period	NOUN
faba-168	19	36	of	of	ADP
faba-168	19	37	the	the	DET
faba-168	19	38	covid-19	covid-19	PROPN
faba-168	19	39	pandemic	pandemic	NOUN
faba-168	19	40	.	.	PUNCT
faba-168	20	1	the	the	DET
faba-168	20	2	overarching	overarching	ADJ
faba-168	20	3	objective	objective	NOUN
faba-168	20	4	is	be	AUX
faba-168	20	5	to	to	PART
faba-168	20	6	unravel	unravel	VERB
faba-168	20	7	the	the	DET
faba-168	20	8	multifaceted	multifaceted	ADJ
faba-168	20	9	ways	way	NOUN
faba-168	20	10	in	in	ADP
faba-168	20	11	which	which	PRON
faba-168	20	12	the	the	DET
faba-168	20	13	unprecedented	unprecedented	ADJ
faba-168	20	14	volatility	volatility	NOUN
faba-168	20	15	stemming	stem	VERB
faba-168	20	16	from	from	ADP
faba-168	20	17	the	the	DET
faba-168	20	18	pandemic	pandemic	NOUN
faba-168	20	19	led	lead	VERB
faba-168	20	20	to	to	ADP
faba-168	20	21	the	the	DET
faba-168	20	22	emergence	emergence	NOUN
faba-168	20	23	of	of	ADP
faba-168	20	24	hidden	hide	VERB
faba-168	20	25	losses	loss	NOUN
faba-168	20	26	,	,	PUNCT
faba-168	20	27	and	and	CCONJ
faba-168	20	28	how	how	SCONJ
faba-168	20	29	these	these	DET
faba-168	20	30	fluctuations	fluctuation	NOUN
faba-168	20	31	,	,	PUNCT
faba-168	20	32	in	in	ADP
faba-168	20	33	turn	turn	NOUN
faba-168	20	34	,	,	PUNCT
faba-168	20	35	manifested	manifest	VERB
faba-168	20	36	as	as	ADP
faba-168	20	37	shifts	shift	NOUN
faba-168	20	38	in	in	ADP
faba-168	20	39	the	the	DET
faba-168	20	40	valuation	valuation	NOUN
faba-168	20	41	of	of	ADP
faba-168	20	42	companies	company	NOUN
faba-168	20	43	.	.	PUNCT
faba-168	21	1	furthermore	furthermore	ADV
faba-168	21	2	,	,	PUNCT
faba-168	21	3	the	the	DET
faba-168	21	4	research	research	NOUN
faba-168	21	5	aims	aim	VERB
faba-168	21	6	to	to	PART
faba-168	21	7	provide	provide	VERB
faba-168	21	8	a	a	DET
faba-168	21	9	comprehensive	comprehensive	ADJ
faba-168	21	10	exploration	exploration	NOUN
faba-168	21	11	of	of	ADP
faba-168	21	12	how	how	SCONJ
faba-168	21	13	diverse	diverse	ADJ
faba-168	21	14	organizations	organization	NOUN
faba-168	21	15	navigated	navigate	VERB
faba-168	21	16	these	these	DET
faba-168	21	17	complex	complex	ADJ
faba-168	21	18	challenges	challenge	NOUN
faba-168	21	19	,	,	PUNCT
faba-168	21	20	adapting	adapt	VERB
faba-168	21	21	their	their	PRON
faba-168	21	22	accounting	accounting	NOUN
faba-168	21	23	policies	policy	NOUN
faba-168	21	24	as	as	ADP
faba-168	21	25	a	a	DET
faba-168	21	26	strategic	strategic	ADJ
faba-168	21	27	response	response	NOUN
faba-168	21	28	.	.	PUNCT
faba-168	22	1	the	the	DET
faba-168	22	2	challenges	challenge	NOUN
faba-168	22	3	associated	associate	VERB
faba-168	22	4	with	with	ADP
faba-168	22	5	assessing	assess	VERB
faba-168	22	6	the	the	DET
faba-168	22	7	value	value	NOUN
faba-168	22	8	of	of	ADP
faba-168	22	9	common	common	ADJ
faba-168	22	10	stock	stock	NOUN
faba-168	22	11	highlight	highlight	VERB
faba-168	22	12	a	a	DET
faba-168	22	13	significant	significant	ADJ
faba-168	22	14	issue	issue	NOUN
faba-168	22	15	:	:	PUNCT
faba-168	22	16	none	none	NOUN
faba-168	22	17	of	of	ADP
faba-168	22	18	the	the	DET
faba-168	22	19	established	establish	VERB
faba-168	22	20	valuation	valuation	NOUN
faba-168	22	21	methods	method	NOUN
faba-168	22	22	and	and	CCONJ
faba-168	22	23	models	model	NOUN
faba-168	22	24	offer	offer	VERB
faba-168	22	25	complete	complete	ADJ
faba-168	22	26	reliability	reliability	NOUN
faba-168	22	27	and	and	CCONJ
faba-168	22	28	certainty	certainty	NOUN
faba-168	22	29	in	in	ADP
faba-168	22	30	determining	determine	VERB
faba-168	22	31	that	that	DET
faba-168	22	32	value	value	NOUN
faba-168	22	33	.	.	PUNCT
faba-168	23	1	consequently	consequently	ADV
faba-168	23	2	,	,	PUNCT
faba-168	23	3	a	a	DET
faba-168	23	4	multitude	multitude	NOUN
faba-168	23	5	of	of	ADP
faba-168	23	6	alternative	alternative	ADJ
faba-168	23	7	methods	method	NOUN
faba-168	23	8	and	and	CCONJ
faba-168	23	9	models	model	NOUN
faba-168	23	10	have	have	AUX
faba-168	23	11	emerged	emerge	VERB
faba-168	23	12	and	and	CCONJ
faba-168	23	13	are	be	AUX
faba-168	23	14	actively	actively	ADV
faba-168	23	15	employed	employ	VERB
faba-168	23	16	in	in	ADP
faba-168	23	17	practical	practical	ADJ
faba-168	23	18	valuation	valuation	NOUN
faba-168	23	19	processes	process	NOUN
faba-168	23	20	.	.	PUNCT
faba-168	24	1	therefore	therefore	ADV
faba-168	24	2	,	,	PUNCT
faba-168	24	3	one	one	NUM
faba-168	24	4	of	of	ADP
faba-168	24	5	the	the	DET
faba-168	24	6	key	key	ADJ
faba-168	24	7	challenges	challenge	NOUN
faba-168	24	8	faced	face	VERB
faba-168	24	9	by	by	ADP
faba-168	24	10	analysts	analyst	NOUN
faba-168	24	11	,	,	PUNCT
faba-168	24	12	but	but	CCONJ
faba-168	24	13	also	also	ADV
faba-168	24	14	accountants	accountant	NOUN
faba-168	24	15	,	,	PUNCT
faba-168	24	16	is	be	AUX
faba-168	24	17	the	the	DET
faba-168	24	18	critical	critical	ADJ
faba-168	24	19	task	task	NOUN
faba-168	24	20	of	of	ADP
faba-168	24	21	choosing	choose	VERB
faba-168	24	22	the	the	DET
faba-168	24	23	most	most	ADV
faba-168	24	24	suitable	suitable	ADJ
faba-168	24	25	valuation	valuation	NOUN
faba-168	24	26	methods	method	NOUN
faba-168	24	27	among	among	ADP
faba-168	24	28	the	the	DET
faba-168	24	29	various	various	ADJ
faba-168	24	30	available	available	ADJ
faba-168	24	31	options	option	NOUN
faba-168	24	32	(	(	PUNCT
faba-168	24	33	nenkov	nenkov	PROPN
faba-168	24	34	2023	2023	NUM
faba-168	24	35	)	)	PUNCT
faba-168	24	36	.	.	PUNCT
faba-168	25	1	by	by	ADP
faba-168	25	2	methodically	methodically	ADV
faba-168	25	3	analyzing	analyze	VERB
faba-168	25	4	the	the	DET
faba-168	25	5	effects	effect	NOUN
faba-168	25	6	of	of	ADP
faba-168	25	7	the	the	DET
faba-168	25	8	pandemic	pandemic	ADV
faba-168	25	9	-	-	PUNCT
faba-168	25	10	induced	induce	VERB
faba-168	25	11	market	market	NOUN
faba-168	25	12	volatility	volatility	NOUN
faba-168	25	13	on	on	ADP
faba-168	25	14	hidden	hide	VERB
faba-168	25	15	losses	loss	NOUN
faba-168	25	16	and	and	CCONJ
faba-168	25	17	valuation	valuation	NOUN
faba-168	25	18	shifts	shift	NOUN
faba-168	25	19	,	,	PUNCT
faba-168	25	20	this	this	DET
faba-168	25	21	study	study	NOUN
faba-168	25	22	endeavors	endeavor	VERB
faba-168	25	23	to	to	PART
faba-168	25	24	offer	offer	VERB
faba-168	25	25	valuable	valuable	ADJ
faba-168	25	26	insights	insight	NOUN
faba-168	25	27	that	that	PRON
faba-168	25	28	extend	extend	VERB
faba-168	25	29	beyond	beyond	ADP
faba-168	25	30	the	the	DET
faba-168	25	31	immediate	immediate	ADJ
faba-168	25	32	circumstances	circumstance	NOUN
faba-168	25	33	.	.	PUNCT
faba-168	26	1	these	these	DET
faba-168	26	2	insights	insight	NOUN
faba-168	26	3	delve	delve	VERB
faba-168	26	4	into	into	ADP
faba-168	26	5	the	the	DET
faba-168	26	6	broader	broad	ADJ
faba-168	26	7	implications	implication	NOUN
faba-168	26	8	for	for	ADP
faba-168	26	9	financial	financial	ADJ
faba-168	26	10	reporting	reporting	NOUN
faba-168	26	11	practices	practice	NOUN
faba-168	26	12	as	as	SCONJ
faba-168	26	13	economies	economy	NOUN
faba-168	26	14	transition	transition	VERB
faba-168	26	15	into	into	ADP
faba-168	26	16	a	a	DET
faba-168	26	17	post	post	ADJ
faba-168	26	18	-	-	ADJ
faba-168	26	19	pandemic	pandemic	ADJ
faba-168	26	20	recovery	recovery	NOUN
faba-168	26	21	phase	phase	NOUN
faba-168	26	22	.	.	PUNCT
faba-168	27	1	as	as	SCONJ
faba-168	27	2	industries	industry	NOUN
faba-168	27	3	recalibrate	recalibrate	VERB
faba-168	27	4	and	and	CCONJ
faba-168	27	5	adapt	adapt	VERB
faba-168	27	6	to	to	ADP
faba-168	27	7	the	the	DET
faba-168	27	8	new	new	ADJ
faba-168	27	9	normal	normal	ADJ
faba-168	27	10	,	,	PUNCT
faba-168	27	11	the	the	DET
faba-168	27	12	findings	finding	NOUN
faba-168	27	13	from	from	ADP
faba-168	27	14	this	this	DET
faba-168	27	15	research	research	NOUN
faba-168	27	16	can	can	AUX
faba-168	27	17	serve	serve	VERB
faba-168	27	18	as	as	ADP
faba-168	27	19	a	a	DET
faba-168	27	20	compass	compass	NOUN
faba-168	27	21	for	for	ADP
faba-168	27	22	financial	financial	ADJ
faba-168	27	23	professionals	professional	NOUN
faba-168	27	24	,	,	PUNCT
faba-168	27	25	regulators	regulator	NOUN
faba-168	27	26	,	,	PUNCT
faba-168	27	27	and	and	CCONJ
faba-168	27	28	policymakers	policymaker	NOUN
faba-168	27	29	in	in	ADP
faba-168	27	30	developing	develop	VERB
faba-168	27	31	strategies	strategy	NOUN
faba-168	27	32	that	that	PRON
faba-168	27	33	enhance	enhance	VERB
faba-168	27	34	financial	financial	ADJ
faba-168	27	35	reporting	reporting	NOUN
faba-168	27	36	accuracy	accuracy	NOUN
faba-168	27	37	,	,	PUNCT
faba-168	27	38	transparency	transparency	NOUN
faba-168	27	39	,	,	PUNCT
faba-168	27	40	and	and	CCONJ
faba-168	27	41	robustness	robustness	NOUN
faba-168	27	42	in	in	ADP
faba-168	27	43	the	the	DET
faba-168	27	44	face	face	NOUN
faba-168	27	45	of	of	ADP
faba-168	27	46	similar	similar	ADJ
faba-168	27	47	future	future	ADJ
faba-168	27	48	challenges	challenge	NOUN
faba-168	27	49	.	.	PUNCT
faba-168	28	1	in	in	ADP
faba-168	28	2	summary	summary	NOUN
faba-168	28	3	,	,	PUNCT
faba-168	28	4	this	this	DET
faba-168	28	5	study	study	NOUN
faba-168	28	6	seeks	seek	VERB
faba-168	28	7	to	to	PART
faba-168	28	8	unravel	unravel	VERB
faba-168	28	9	the	the	DET
faba-168	28	10	intricate	intricate	ADJ
faba-168	28	11	tapestry	tapestry	NOUN
faba-168	28	12	woven	weave	VERB
faba-168	28	13	by	by	ADP
faba-168	28	14	hidden	hide	VERB
faba-168	28	15	losses	loss	NOUN
faba-168	28	16	,	,	PUNCT
faba-168	28	17	valuation	valuation	NOUN
faba-168	28	18	shifts	shift	NOUN
faba-168	28	19	,	,	PUNCT
faba-168	28	20	and	and	CCONJ
faba-168	28	21	accounting	accounting	NOUN
faba-168	28	22	policy	policy	NOUN
faba-168	28	23	adjustments	adjustment	NOUN
faba-168	28	24	during	during	ADP
faba-168	28	25	and	and	CCONJ
faba-168	28	26	after	after	ADP
faba-168	28	27	the	the	DET
faba-168	28	28	covid-19	covid-19	PROPN
faba-168	28	29	pandemic	pandemic	NOUN
faba-168	28	30	.	.	PUNCT
faba-168	29	1	by	by	ADP
faba-168	29	2	casting	cast	VERB
faba-168	29	3	a	a	DET
faba-168	29	4	spotlight	spotlight	NOUN
faba-168	29	5	on	on	ADP
faba-168	29	6	these	these	DET
faba-168	29	7	interrelated	interrelated	ADJ
faba-168	29	8	facets	facet	NOUN
faba-168	29	9	,	,	PUNCT
faba-168	29	10	the	the	DET
faba-168	29	11	research	research	NOUN
faba-168	29	12	aims	aim	VERB
faba-168	29	13	to	to	PART
faba-168	29	14	provide	provide	VERB
faba-168	29	15	a	a	DET
faba-168	29	16	comprehensive	comprehensive	ADJ
faba-168	29	17	understanding	understanding	NOUN
faba-168	29	18	of	of	ADP
faba-168	29	19	the	the	DET
faba-168	29	20	cascading	cascade	VERB
faba-168	29	21	effects	effect	NOUN
faba-168	29	22	of	of	ADP
faba-168	29	23	market	market	NOUN
faba-168	29	24	volatility	volatility	NOUN
faba-168	29	25	and	and	CCONJ
faba-168	29	26	offer	offer	VERB
faba-168	29	27	invaluable	invaluable	ADJ
faba-168	29	28	insights	insight	NOUN
faba-168	29	29	into	into	ADP
faba-168	29	30	enhancing	enhance	VERB
faba-168	29	31	financial	financial	ADJ
faba-168	29	32	reporting	reporting	NOUN
faba-168	29	33	practices	practice	NOUN
faba-168	29	34	for	for	ADP
faba-168	29	35	a	a	DET
faba-168	29	36	more	more	ADV
faba-168	29	37	resilient	resilient	ADJ
faba-168	29	38	and	and	CCONJ
faba-168	29	39	adaptable	adaptable	ADJ
faba-168	29	40	financial	financial	ADJ
faba-168	29	41	future	future	NOUN
faba-168	29	42	.	.	PUNCT
faba-168	30	1	methods	method	NOUN
faba-168	30	2	to	to	PART
faba-168	30	3	address	address	VERB
faba-168	30	4	the	the	DET
faba-168	30	5	research	research	NOUN
faba-168	30	6	objectives	objective	NOUN
faba-168	30	7	of	of	ADP
faba-168	30	8	investigating	investigate	VERB
faba-168	30	9	hidden	hidden	ADJ
faba-168	30	10	losses	loss	NOUN
faba-168	30	11	,	,	PUNCT
faba-168	30	12	valuation	valuation	NOUN
faba-168	30	13	shifts	shift	NOUN
faba-168	30	14	,	,	PUNCT
faba-168	30	15	and	and	CCONJ
faba-168	30	16	accounting	accounting	NOUN
faba-168	30	17	policy	policy	NOUN
faba-168	30	18	implications	implication	NOUN
faba-168	30	19	during	during	ADP
faba-168	30	20	and	and	CCONJ
faba-168	30	21	after	after	ADP
faba-168	30	22	the	the	DET
faba-168	30	23	covid-19	covid-19	PROPN
faba-168	30	24	pandemic	pandemic	NOUN
faba-168	30	25	,	,	PUNCT
faba-168	30	26	a	a	DET
faba-168	30	27	mixed	mix	VERB
faba-168	30	28	-	-	PUNCT
faba-168	30	29	methods	method	NOUN
faba-168	30	30	research	research	NOUN
faba-168	30	31	approach	approach	NOUN
faba-168	30	32	was	be	AUX
faba-168	30	33	adopted	adopt	VERB
faba-168	30	34	.	.	PUNCT
faba-168	31	1	this	this	DET
faba-168	31	2	section	section	NOUN
faba-168	31	3	outlines	outline	VERB
faba-168	31	4	the	the	DET
faba-168	31	5	research	research	NOUN
faba-168	31	6	design	design	NOUN
faba-168	31	7	,	,	PUNCT
faba-168	31	8	data	datum	NOUN
faba-168	31	9	sources	source	NOUN
faba-168	31	10	,	,	PUNCT
faba-168	31	11	and	and	CCONJ
faba-168	31	12	analytical	analytical	ADJ
faba-168	31	13	methods	method	NOUN
faba-168	31	14	employed	employ	VERB
faba-168	31	15	in	in	ADP
faba-168	31	16	this	this	DET
faba-168	31	17	study	study	NOUN
faba-168	31	18	.	.	PUNCT
faba-168	32	1	research	research	NOUN
faba-168	32	2	design	design	PROPN
faba-168	32	3	:	:	PUNCT
faba-168	32	4	a	a	DET
faba-168	32	5	sequential	sequential	ADJ
faba-168	32	6	explanatory	explanatory	ADJ
faba-168	32	7	research	research	NOUN
faba-168	32	8	design	design	NOUN
faba-168	32	9	was	be	AUX
faba-168	32	10	employed	employ	VERB
faba-168	32	11	,	,	PUNCT
faba-168	32	12	beginning	begin	VERB
faba-168	32	13	with	with	ADP
faba-168	32	14	a	a	DET
faba-168	32	15	qualitative	qualitative	ADJ
faba-168	32	16	phase	phase	NOUN
faba-168	32	17	followed	follow	VERB
faba-168	32	18	by	by	ADP
faba-168	32	19	a	a	DET
faba-168	32	20	quantitative	quantitative	ADJ
faba-168	32	21	phase	phase	NOUN
faba-168	32	22	.	.	PUNCT
faba-168	33	1	this	this	DET
faba-168	33	2	approach	approach	NOUN
faba-168	33	3	allowed	allow	VERB
faba-168	33	4	for	for	ADP
faba-168	33	5	a	a	DET
faba-168	33	6	comprehensive	comprehensive	ADJ
faba-168	33	7	exploration	exploration	NOUN
faba-168	33	8	of	of	ADP
faba-168	33	9	the	the	DET
faba-168	33	10	phenomena	phenomenon	NOUN
faba-168	33	11	under	under	ADP
faba-168	33	12	study	study	NOUN
faba-168	33	13	,	,	PUNCT
faba-168	33	14	followed	follow	VERB
faba-168	33	15	by	by	ADP
faba-168	33	16	the	the	DET
faba-168	33	17	quantitative	quantitative	ADJ
faba-168	33	18	analysis	analysis	NOUN
faba-168	33	19	of	of	ADP
faba-168	33	20	collected	collect	VERB
faba-168	33	21	data	datum	NOUN
faba-168	33	22	to	to	PART
faba-168	33	23	support	support	VERB
faba-168	33	24	generalizability	generalizability	NOUN
faba-168	33	25	and	and	CCONJ
faba-168	33	26	provide	provide	VERB
faba-168	33	27	deeper	deep	ADJ
faba-168	33	28	insights	insight	NOUN
faba-168	33	29	(	(	PUNCT
faba-168	33	30	creswell	creswell	PROPN
faba-168	33	31	and	and	CCONJ
faba-168	33	32	plano	plano	PROPN
faba-168	33	33	clark	clark	PROPN
faba-168	33	34	2011	2011	NUM
faba-168	33	35	;	;	PUNCT
faba-168	33	36	dawadi	dawadi	NOUN
faba-168	33	37	et	et	PROPN
faba-168	33	38	al	al	PROPN
faba-168	33	39	.	.	PROPN
faba-168	33	40	2018	2018	NUM
faba-168	33	41	)	)	PUNCT
faba-168	33	42	.	.	PUNCT
faba-168	34	1	data	datum	NOUN
faba-168	34	2	sources	source	NOUN
faba-168	34	3	:	:	PUNCT
faba-168	34	4	qualitative	qualitative	ADJ
faba-168	34	5	data	datum	NOUN
faba-168	34	6	was	be	AUX
faba-168	34	7	collected	collect	VERB
faba-168	34	8	through	through	ADP
faba-168	34	9	semi	semi	ADJ
faba-168	34	10	-	-	ADJ
faba-168	34	11	structured	structured	ADJ
faba-168	34	12	interviews	interview	NOUN
faba-168	34	13	with	with	ADP
faba-168	34	14	senior	senior	ADJ
faba-168	34	15	financial	financial	ADJ
faba-168	34	16	executives	executive	NOUN
faba-168	34	17	and	and	CCONJ
faba-168	34	18	accounting	accounting	NOUN
faba-168	34	19	professionals	professional	NOUN
faba-168	34	20	from	from	ADP
faba-168	34	21	diverse	diverse	ADJ
faba-168	34	22	industries	industry	NOUN
faba-168	34	23	.	.	PUNCT
faba-168	35	1	the	the	DET
faba-168	35	2	aim	aim	NOUN
faba-168	35	3	was	be	AUX
faba-168	35	4	to	to	PART
faba-168	35	5	capture	capture	VERB
faba-168	35	6	nuanced	nuanced	ADJ
faba-168	35	7	insights	insight	NOUN
faba-168	35	8	into	into	ADP
faba-168	35	9	the	the	DET
faba-168	35	10	impact	impact	NOUN
faba-168	35	11	of	of	ADP
faba-168	35	12	hidden	hide	VERB
faba-168	35	13	losses	loss	NOUN
faba-168	35	14	,	,	PUNCT
faba-168	35	15	valuation	valuation	NOUN
faba-168	35	16	shifts	shift	NOUN
faba-168	35	17	,	,	PUNCT
faba-168	35	18	and	and	CCONJ
faba-168	35	19	accounting	accounting	NOUN
faba-168	35	20	policy	policy	NOUN
faba-168	35	21	adaptations	adaptation	NOUN
faba-168	35	22	during	during	ADP
faba-168	35	23	and	and	CCONJ
faba-168	35	24	after	after	ADP
faba-168	35	25	the	the	DET
faba-168	35	26	covid-19	covid-19	PROPN
faba-168	35	27	pandemic	pandemic	NOUN
faba-168	35	28	.	.	PUNCT
faba-168	36	1	participants	participant	NOUN
faba-168	36	2	were	be	AUX
faba-168	36	3	purposively	purposively	ADV
faba-168	36	4	selected	select	VERB
faba-168	36	5	based	base	VERB
faba-168	36	6	on	on	ADP
faba-168	36	7	their	their	PRON
faba-168	36	8	expertise	expertise	NOUN
faba-168	36	9	and	and	CCONJ
faba-168	36	10	experience	experience	NOUN
faba-168	36	11	in	in	ADP
faba-168	36	12	financial	financial	ADJ
faba-168	36	13	reporting	reporting	NOUN
faba-168	36	14	and	and	CCONJ
faba-168	36	15	accounting	accounting	NOUN
faba-168	36	16	policy	policy	NOUN
faba-168	36	17	decisions	decision	NOUN
faba-168	36	18	.	.	PUNCT
faba-168	37	1	quantitative	quantitative	ADJ
faba-168	37	2	data	datum	NOUN
faba-168	37	3	was	be	AUX
faba-168	37	4	sourced	source	VERB
faba-168	37	5	from	from	ADP
faba-168	37	6	annual	annual	ADJ
faba-168	37	7	reports	report	NOUN
faba-168	37	8	,	,	PUNCT
faba-168	37	9	financial	financial	ADJ
faba-168	37	10	statements	statement	NOUN
faba-168	37	11	,	,	PUNCT
faba-168	37	12	and	and	CCONJ
faba-168	37	13	auditors	auditor	NOUN
faba-168	37	14	'	'	PART
faba-168	37	15	reports	report	NOUN
faba-168	37	16	of	of	ADP
faba-168	37	17	publicly	publicly	ADV
faba-168	37	18	listed	list	VERB
faba-168	37	19	companies	company	NOUN
faba-168	37	20	across	across	ADP
faba-168	37	21	sectors	sector	NOUN
faba-168	37	22	.	.	PUNCT
faba-168	38	1	these	these	DET
faba-168	38	2	reports	report	NOUN
faba-168	38	3	provided	provide	VERB
faba-168	38	4	information	information	NOUN
faba-168	38	5	on	on	ADP
faba-168	38	6	hidden	hide	VERB
faba-168	38	7	losses	loss	NOUN
faba-168	38	8	,	,	PUNCT
faba-168	38	9	valuation	valuation	NOUN
faba-168	38	10	shifts	shift	NOUN
faba-168	38	11	,	,	PUNCT
faba-168	38	12	and	and	CCONJ
faba-168	38	13	changes	change	NOUN
faba-168	38	14	in	in	ADP
faba-168	38	15	accounting	accounting	NOUN
faba-168	38	16	policies	policy	NOUN
faba-168	38	17	.	.	PUNCT
faba-168	39	1	the	the	DET
faba-168	39	2	sample	sample	NOUN
faba-168	39	3	was	be	AUX
faba-168	39	4	stratified	stratify	VERB
faba-168	39	5	to	to	PART
faba-168	39	6	ensure	ensure	VERB
faba-168	39	7	representation	representation	NOUN
faba-168	39	8	from	from	ADP
faba-168	39	9	different	different	ADJ
faba-168	39	10	industries	industry	NOUN
faba-168	39	11	,	,	PUNCT
faba-168	39	12	regions	region	NOUN
faba-168	39	13	,	,	PUNCT
faba-168	39	14	and	and	CCONJ
faba-168	39	15	market	market	NOUN
faba-168	39	16	capitalization	capitalization	NOUN
faba-168	39	17	segments	segment	NOUN
faba-168	39	18	.	.	PUNCT
faba-168	40	1	mirkovic	mirkovic	ADJ
faba-168	40	2	,	,	PUNCT
faba-168	40	3	gligoric	gligoric	ADJ
faba-168	40	4	,	,	PUNCT
faba-168	40	5	pavlovic	pavlovic	ADJ
faba-168	40	6	and	and	CCONJ
faba-168	40	7	lutovac	lutovac	ADJ
faba-168	40	8	/	/	SYM
faba-168	40	9	finance	finance	NOUN
faba-168	40	10	,	,	PUNCT
faba-168	40	11	accounting	accounting	NOUN
faba-168	40	12	and	and	CCONJ
faba-168	40	13	business	business	NOUN
faba-168	40	14	analysis	analysis	NOUN
faba-168	40	15	,	,	PUNCT
faba-168	40	16	volume	volume	NOUN
faba-168	40	17	5	5	NUM
faba-168	40	18	,	,	PUNCT
faba-168	40	19	issue	issue	NOUN
faba-168	40	20	2	2	NUM
faba-168	40	21	,	,	PUNCT
faba-168	40	22	2023	2023	NUM
faba-168	40	23	141	141	NUM
faba-168	40	24	analytical	analytical	ADJ
faba-168	40	25	methods	method	NOUN
faba-168	40	26	:	:	PUNCT
faba-168	40	27	for	for	ADP
faba-168	40	28	the	the	DET
faba-168	40	29	qualitative	qualitative	ADJ
faba-168	40	30	phase	phase	NOUN
faba-168	40	31	,	,	PUNCT
faba-168	40	32	thematic	thematic	ADJ
faba-168	40	33	analysis	analysis	NOUN
faba-168	40	34	was	be	AUX
faba-168	40	35	employed	employ	VERB
faba-168	40	36	to	to	PART
faba-168	40	37	identify	identify	VERB
faba-168	40	38	recurring	recur	VERB
faba-168	40	39	themes	theme	NOUN
faba-168	40	40	,	,	PUNCT
faba-168	40	41	patterns	pattern	NOUN
faba-168	40	42	,	,	PUNCT
faba-168	40	43	and	and	CCONJ
faba-168	40	44	key	key	ADJ
faba-168	40	45	insights	insight	NOUN
faba-168	40	46	from	from	ADP
faba-168	40	47	the	the	DET
faba-168	40	48	interview	interview	NOUN
faba-168	40	49	data	datum	NOUN
faba-168	40	50	(	(	PUNCT
faba-168	40	51	braun	braun	NOUN
faba-168	40	52	and	and	CCONJ
faba-168	40	53	clarke	clarke	PROPN
faba-168	40	54	2006	2006	NUM
faba-168	40	55	;	;	PUNCT
faba-168	40	56	nowell	nowell	PROPN
faba-168	40	57	et	et	PROPN
faba-168	40	58	al	al	PROPN
faba-168	40	59	.	.	PROPN
faba-168	40	60	2017	2017	NUM
faba-168	40	61	)	)	PUNCT
faba-168	40	62	.	.	PUNCT
faba-168	41	1	transcripts	transcript	NOUN
faba-168	41	2	were	be	AUX
faba-168	41	3	coded	code	VERB
faba-168	41	4	and	and	CCONJ
faba-168	41	5	analyzed	analyze	VERB
faba-168	41	6	iteratively	iteratively	ADV
faba-168	41	7	to	to	PART
faba-168	41	8	develop	develop	VERB
faba-168	41	9	comprehensive	comprehensive	ADJ
faba-168	41	10	themes	theme	NOUN
faba-168	41	11	related	relate	VERB
faba-168	41	12	to	to	ADP
faba-168	41	13	hidden	hide	VERB
faba-168	41	14	losses	loss	NOUN
faba-168	41	15	,	,	PUNCT
faba-168	41	16	valuation	valuation	NOUN
faba-168	41	17	shifts	shift	NOUN
faba-168	41	18	,	,	PUNCT
faba-168	41	19	and	and	CCONJ
faba-168	41	20	accounting	accounting	NOUN
faba-168	41	21	policy	policy	NOUN
faba-168	41	22	responses	response	NOUN
faba-168	41	23	during	during	ADP
faba-168	41	24	and	and	CCONJ
faba-168	41	25	after	after	ADP
faba-168	41	26	covid-19	covid-19	PROPN
faba-168	41	27	.	.	PUNCT
faba-168	42	1	in	in	ADP
faba-168	42	2	the	the	DET
faba-168	42	3	quantitative	quantitative	ADJ
faba-168	42	4	phase	phase	NOUN
faba-168	42	5	,	,	PUNCT
faba-168	42	6	financial	financial	ADJ
faba-168	42	7	data	datum	NOUN
faba-168	42	8	extracted	extract	VERB
faba-168	42	9	from	from	ADP
faba-168	42	10	annual	annual	ADJ
faba-168	42	11	reports	report	NOUN
faba-168	42	12	was	be	AUX
faba-168	42	13	subjected	subject	VERB
faba-168	42	14	to	to	ADP
faba-168	42	15	statistical	statistical	ADJ
faba-168	42	16	analysis	analysis	NOUN
faba-168	42	17	using	use	VERB
faba-168	42	18	descriptive	descriptive	ADJ
faba-168	42	19	and	and	CCONJ
faba-168	42	20	inferential	inferential	ADJ
faba-168	42	21	methods	method	NOUN
faba-168	42	22	.	.	PUNCT
faba-168	43	1	key	key	ADJ
faba-168	43	2	financial	financial	ADJ
faba-168	43	3	ratios	ratio	NOUN
faba-168	43	4	,	,	PUNCT
faba-168	43	5	such	such	ADJ
faba-168	43	6	as	as	ADP
faba-168	43	7	debt	debt	NOUN
faba-168	43	8	-	-	PUNCT
faba-168	43	9	to	to	ADP
faba-168	43	10	-	-	PUNCT
faba-168	43	11	equity	equity	NOUN
faba-168	43	12	ratio	ratio	NOUN
faba-168	43	13	,	,	PUNCT
faba-168	43	14	current	current	ADJ
faba-168	43	15	ratio	ratio	NOUN
faba-168	43	16	,	,	PUNCT
faba-168	43	17	and	and	CCONJ
faba-168	43	18	return	return	VERB
faba-168	43	19	on	on	ADP
faba-168	43	20	assets	asset	NOUN
faba-168	43	21	,	,	PUNCT
faba-168	43	22	were	be	AUX
faba-168	43	23	computed	compute	VERB
faba-168	43	24	to	to	PART
faba-168	43	25	assess	assess	VERB
faba-168	43	26	the	the	DET
faba-168	43	27	impact	impact	NOUN
faba-168	43	28	of	of	ADP
faba-168	43	29	hidden	hide	VERB
faba-168	43	30	losses	loss	NOUN
faba-168	43	31	and	and	CCONJ
faba-168	43	32	valuation	valuation	NOUN
faba-168	43	33	shifts	shift	NOUN
faba-168	43	34	on	on	ADP
faba-168	43	35	financial	financial	ADJ
faba-168	43	36	performance	performance	NOUN
faba-168	43	37	(	(	PUNCT
faba-168	43	38	hair	hair	NOUN
faba-168	43	39	et	et	PROPN
faba-168	43	40	al	al	PROPN
faba-168	43	41	.	.	PROPN
faba-168	43	42	2009	2009	NUM
faba-168	43	43	)	)	PUNCT
faba-168	43	44	.	.	PUNCT
faba-168	44	1	result	result	NOUN
faba-168	44	2	and	and	CCONJ
faba-168	44	3	discussion	discussion	NOUN
faba-168	44	4	analysis	analysis	NOUN
faba-168	44	5	of	of	ADP
faba-168	44	6	hidden	hide	VERB
faba-168	44	7	losses	loss	NOUN
faba-168	44	8	and	and	CCONJ
faba-168	44	9	valuation	valuation	NOUN
faba-168	44	10	shifts	shift	NOUN
faba-168	44	11	before	before	ADP
faba-168	44	12	the	the	DET
faba-168	44	13	covid-19	covid-19	PROPN
faba-168	44	14	pandemic	pandemic	NOUN
faba-168	44	15	,	,	PUNCT
faba-168	44	16	the	the	DET
faba-168	44	17	financial	financial	ADJ
faba-168	44	18	landscape	landscape	NOUN
faba-168	44	19	was	be	AUX
faba-168	44	20	characterized	characterize	VERB
faba-168	44	21	by	by	ADP
faba-168	44	22	a	a	DET
faba-168	44	23	sense	sense	NOUN
faba-168	44	24	of	of	ADP
faba-168	44	25	stability	stability	NOUN
faba-168	44	26	,	,	PUNCT
faba-168	44	27	marked	mark	VERB
faba-168	44	28	by	by	ADP
faba-168	44	29	occasional	occasional	ADJ
faba-168	44	30	market	market	NOUN
faba-168	44	31	fluctuations	fluctuation	NOUN
faba-168	44	32	.	.	PUNCT
faba-168	45	1	concerns	concern	NOUN
faba-168	45	2	about	about	ADP
faba-168	45	3	hidden	hide	VERB
faba-168	45	4	losses	loss	NOUN
faba-168	45	5	were	be	AUX
faba-168	45	6	not	not	PART
faba-168	45	7	widespread	widespread	ADJ
faba-168	45	8	,	,	PUNCT
faba-168	45	9	and	and	CCONJ
faba-168	45	10	shifts	shift	NOUN
faba-168	45	11	in	in	ADP
faba-168	45	12	valuation	valuation	NOUN
faba-168	45	13	were	be	AUX
faba-168	45	14	predominantly	predominantly	ADV
faba-168	45	15	influenced	influence	VERB
faba-168	45	16	by	by	ADP
faba-168	45	17	anticipated	anticipate	VERB
faba-168	45	18	market	market	NOUN
faba-168	45	19	patterns	pattern	NOUN
faba-168	45	20	and	and	CCONJ
faba-168	45	21	macroeconomic	macroeconomic	ADJ
faba-168	45	22	factors	factor	NOUN
faba-168	45	23	.	.	PUNCT
faba-168	46	1	traditional	traditional	ADJ
faba-168	46	2	application	application	NOUN
faba-168	46	3	of	of	ADP
faba-168	46	4	accounting	accounting	NOUN
faba-168	46	5	policies	policy	NOUN
faba-168	46	6	during	during	ADP
faba-168	46	7	this	this	DET
faba-168	46	8	period	period	NOUN
faba-168	46	9	,	,	PUNCT
faba-168	46	10	accounting	accounting	NOUN
faba-168	46	11	policies	policy	NOUN
faba-168	46	12	typically	typically	ADV
faba-168	46	13	followed	follow	VERB
faba-168	46	14	historical	historical	ADJ
faba-168	46	15	cost	cost	NOUN
faba-168	46	16	accounting	accounting	NOUN
faba-168	46	17	principles	principle	NOUN
faba-168	46	18	.	.	PUNCT
faba-168	47	1	under	under	ADP
faba-168	47	2	this	this	DET
faba-168	47	3	approach	approach	NOUN
faba-168	47	4	,	,	PUNCT
faba-168	47	5	assets	asset	NOUN
faba-168	47	6	were	be	AUX
faba-168	47	7	recorded	record	VERB
faba-168	47	8	on	on	ADP
faba-168	47	9	financial	financial	ADJ
faba-168	47	10	statements	statement	NOUN
faba-168	47	11	at	at	ADP
faba-168	47	12	their	their	PRON
faba-168	47	13	original	original	ADJ
faba-168	47	14	acquisition	acquisition	NOUN
faba-168	47	15	cost	cost	NOUN
faba-168	47	16	.	.	PUNCT
faba-168	48	1	this	this	DET
faba-168	48	2	approach	approach	NOUN
faba-168	48	3	often	often	ADV
faba-168	48	4	led	lead	VERB
faba-168	48	5	to	to	ADP
faba-168	48	6	a	a	DET
faba-168	48	7	mismatch	mismatch	NOUN
faba-168	48	8	between	between	ADP
faba-168	48	9	the	the	DET
faba-168	48	10	carrying	carry	VERB
faba-168	48	11	value	value	NOUN
faba-168	48	12	of	of	ADP
faba-168	48	13	assets	asset	NOUN
faba-168	48	14	and	and	CCONJ
faba-168	48	15	their	their	PRON
faba-168	48	16	fair	fair	ADJ
faba-168	48	17	market	market	NOUN
faba-168	48	18	value	value	NOUN
faba-168	48	19	(	(	PUNCT
faba-168	48	20	palea	palea	NOUN
faba-168	48	21	and	and	CCONJ
faba-168	48	22	vera	vera	NOUN
faba-168	48	23	,	,	PUNCT
faba-168	48	24	2016	2016	NUM
faba-168	48	25	)	)	PUNCT
faba-168	48	26	.	.	PUNCT
faba-168	49	1	traditional	traditional	ADJ
faba-168	49	2	accounting	accounting	NOUN
faba-168	49	3	policies	policy	NOUN
faba-168	49	4	influenced	influence	VERB
faba-168	49	5	financial	financial	ADJ
faba-168	49	6	reporting	reporting	NOUN
faba-168	49	7	by	by	ADP
faba-168	49	8	underrepresenting	underrepresente	VERB
faba-168	49	9	the	the	DET
faba-168	49	10	latent	latent	NOUN
faba-168	49	11	market	market	NOUN
faba-168	49	12	value	value	NOUN
faba-168	49	13	of	of	ADP
faba-168	49	14	assets	asset	NOUN
faba-168	49	15	and	and	CCONJ
faba-168	49	16	investments	investment	NOUN
faba-168	49	17	.	.	PUNCT
faba-168	50	1	hidden	hide	VERB
faba-168	50	2	losses	loss	NOUN
faba-168	50	3	were	be	AUX
faba-168	50	4	not	not	PART
faba-168	50	5	prominently	prominently	ADV
faba-168	50	6	featured	feature	VERB
faba-168	50	7	in	in	ADP
faba-168	50	8	financial	financial	ADJ
faba-168	50	9	statements	statement	NOUN
faba-168	50	10	as	as	SCONJ
faba-168	50	11	the	the	DET
faba-168	50	12	prevailing	prevail	VERB
faba-168	50	13	accounting	accounting	NOUN
faba-168	50	14	norms	norm	NOUN
faba-168	50	15	did	do	AUX
faba-168	50	16	not	not	PART
faba-168	50	17	mandate	mandate	VERB
faba-168	50	18	frequent	frequent	ADJ
faba-168	50	19	revaluation	revaluation	NOUN
faba-168	50	20	.	.	PUNCT
faba-168	51	1	this	this	PRON
faba-168	51	2	resulted	result	VERB
faba-168	51	3	in	in	ADP
faba-168	51	4	potentially	potentially	ADV
faba-168	51	5	misleading	misleading	ADJ
faba-168	51	6	information	information	NOUN
faba-168	51	7	for	for	ADP
faba-168	51	8	stakeholders	stakeholder	NOUN
faba-168	51	9	and	and	CCONJ
faba-168	51	10	investors	investor	NOUN
faba-168	51	11	(	(	PUNCT
faba-168	51	12	barth	barth	NOUN
faba-168	51	13	et	et	PROPN
faba-168	51	14	al	al	PROPN
faba-168	51	15	.	.	PROPN
faba-168	51	16	2013	2013	NUM
faba-168	51	17	)	)	PUNCT
faba-168	51	18	.	.	PUNCT
faba-168	52	1	impact	impact	NOUN
faba-168	52	2	of	of	ADP
faba-168	52	3	covid-19	covid-19	PROPN
faba-168	52	4	:	:	PUNCT
faba-168	52	5	unveiling	unveil	VERB
faba-168	52	6	hidden	hide	VERB
faba-168	52	7	losses	loss	NOUN
faba-168	52	8	and	and	CCONJ
faba-168	52	9	valuation	valuation	NOUN
faba-168	52	10	shifts	shift	NOUN
faba-168	52	11	impact	impact	NOUN
faba-168	52	12	on	on	ADP
faba-168	52	13	financial	financial	ADJ
faba-168	52	14	markets	market	NOUN
faba-168	52	15	and	and	CCONJ
faba-168	52	16	price	price	NOUN
faba-168	52	17	volatility	volatility	NOUN
faba-168	52	18	:	:	PUNCT
faba-168	52	19	the	the	DET
faba-168	52	20	emergence	emergence	NOUN
faba-168	52	21	of	of	ADP
faba-168	52	22	the	the	DET
faba-168	52	23	covid-19	covid-19	PROPN
faba-168	52	24	pandemic	pandemic	NOUN
faba-168	52	25	led	lead	VERB
faba-168	52	26	to	to	ADP
faba-168	52	27	unprecedented	unprecedented	ADJ
faba-168	52	28	turbulence	turbulence	NOUN
faba-168	52	29	in	in	ADP
faba-168	52	30	global	global	ADJ
faba-168	52	31	financial	financial	ADJ
faba-168	52	32	markets	market	NOUN
faba-168	52	33	.	.	PUNCT
faba-168	53	1	this	this	DET
faba-168	53	2	upheaval	upheaval	NOUN
faba-168	53	3	was	be	AUX
faba-168	53	4	characterized	characterize	VERB
faba-168	53	5	by	by	ADP
faba-168	53	6	significant	significant	ADJ
faba-168	53	7	drops	drop	NOUN
faba-168	53	8	in	in	ADP
faba-168	53	9	asset	asset	NOUN
faba-168	53	10	prices	price	NOUN
faba-168	53	11	and	and	CCONJ
faba-168	53	12	a	a	DET
faba-168	53	13	notable	notable	ADJ
faba-168	53	14	increase	increase	NOUN
faba-168	53	15	in	in	ADP
faba-168	53	16	price	price	NOUN
faba-168	53	17	volatility	volatility	NOUN
faba-168	53	18	.	.	PUNCT
faba-168	54	1	lockdown	lockdown	NOUN
faba-168	54	2	measures	measure	NOUN
faba-168	54	3	,	,	PUNCT
faba-168	54	4	disruptions	disruption	NOUN
faba-168	54	5	in	in	ADP
faba-168	54	6	supply	supply	NOUN
faba-168	54	7	chains	chain	NOUN
faba-168	54	8	,	,	PUNCT
faba-168	54	9	and	and	CCONJ
faba-168	54	10	shifts	shift	NOUN
faba-168	54	11	in	in	ADP
faba-168	54	12	consumer	consumer	NOUN
faba-168	54	13	behavior	behavior	NOUN
faba-168	54	14	had	have	VERB
faba-168	54	15	a	a	DET
faba-168	54	16	profound	profound	ADJ
faba-168	54	17	and	and	CCONJ
faba-168	54	18	adverse	adverse	ADJ
faba-168	54	19	impact	impact	NOUN
faba-168	54	20	on	on	ADP
faba-168	54	21	business	business	NOUN
faba-168	54	22	operations	operation	NOUN
faba-168	54	23	across	across	ADP
faba-168	54	24	various	various	ADJ
faba-168	54	25	industries	industry	NOUN
faba-168	54	26	.	.	PUNCT
faba-168	55	1	financial	financial	ADJ
faba-168	55	2	markets	market	NOUN
faba-168	55	3	,	,	PUNCT
faba-168	55	4	in	in	ADP
faba-168	55	5	particular	particular	ADJ
faba-168	55	6	,	,	PUNCT
faba-168	55	7	experienced	experience	VERB
faba-168	55	8	rapid	rapid	ADJ
faba-168	55	9	and	and	CCONJ
faba-168	55	10	substantial	substantial	ADJ
faba-168	55	11	fluctuations	fluctuation	NOUN
faba-168	55	12	,	,	PUNCT
faba-168	55	13	resulting	result	VERB
faba-168	55	14	in	in	ADP
faba-168	55	15	significant	significant	ADJ
faba-168	55	16	reductions	reduction	NOUN
faba-168	55	17	in	in	ADP
faba-168	55	18	market	market	NOUN
faba-168	55	19	capitalization	capitalization	NOUN
faba-168	55	20	and	and	CCONJ
faba-168	55	21	a	a	DET
faba-168	55	22	notable	notable	ADJ
faba-168	55	23	change	change	NOUN
faba-168	55	24	in	in	ADP
faba-168	55	25	investor	investor	NOUN
faba-168	55	26	sentiments	sentiment	NOUN
faba-168	55	27	.	.	PUNCT
faba-168	56	1	emergence	emergence	NOUN
faba-168	56	2	of	of	ADP
faba-168	56	3	hidden	hide	VERB
faba-168	56	4	losses	loss	NOUN
faba-168	56	5	and	and	CCONJ
faba-168	56	6	valuation	valuation	NOUN
faba-168	56	7	shifts	shift	NOUN
faba-168	56	8	:	:	PUNCT
faba-168	56	9	the	the	DET
faba-168	56	10	increased	increase	VERB
faba-168	56	11	volatility	volatility	NOUN
faba-168	56	12	and	and	CCONJ
faba-168	56	13	economic	economic	ADJ
faba-168	56	14	uncertainty	uncertainty	NOUN
faba-168	56	15	brought	bring	VERB
faba-168	56	16	about	about	ADP
faba-168	56	17	by	by	ADP
faba-168	56	18	the	the	DET
faba-168	56	19	pandemic	pandemic	NOUN
faba-168	56	20	revealed	reveal	VERB
faba-168	56	21	previously	previously	ADV
faba-168	56	22	concealed	conceal	VERB
faba-168	56	23	losses	loss	NOUN
faba-168	56	24	within	within	ADP
faba-168	56	25	the	the	DET
faba-168	56	26	financial	financial	ADJ
faba-168	56	27	portfolios	portfolio	NOUN
faba-168	56	28	of	of	ADP
faba-168	56	29	companies	company	NOUN
faba-168	56	30	.	.	PUNCT
faba-168	57	1	asset	asset	NOUN
faba-168	57	2	values	value	NOUN
faba-168	57	3	that	that	PRON
faba-168	57	4	were	be	AUX
faba-168	57	5	not	not	PART
faba-168	57	6	accurately	accurately	ADV
faba-168	57	7	reflected	reflect	VERB
faba-168	57	8	on	on	ADP
faba-168	57	9	financial	financial	ADJ
faba-168	57	10	statements	statement	NOUN
faba-168	57	11	were	be	AUX
faba-168	57	12	suddenly	suddenly	ADV
faba-168	57	13	revealed	reveal	VERB
faba-168	57	14	,	,	PUNCT
faba-168	57	15	impacting	impact	VERB
faba-168	57	16	financial	financial	ADJ
faba-168	57	17	performance	performance	NOUN
faba-168	57	18	and	and	CCONJ
faba-168	57	19	solvency	solvency	NOUN
faba-168	57	20	(	(	PUNCT
faba-168	57	21	world	world	PROPN
faba-168	57	22	bank	bank	PROPN
faba-168	57	23	2020	2020	NUM
faba-168	57	24	)	)	PUNCT
faba-168	57	25	.	.	PUNCT
faba-168	58	1	valuation	valuation	NOUN
faba-168	58	2	adjustments	adjustment	NOUN
faba-168	58	3	were	be	AUX
faba-168	58	4	primarily	primarily	ADV
faba-168	58	5	influenced	influence	VERB
faba-168	58	6	by	by	ADP
faba-168	58	7	sudden	sudden	ADJ
faba-168	58	8	shifts	shift	NOUN
faba-168	58	9	in	in	ADP
faba-168	58	10	market	market	NOUN
faba-168	58	11	conditions	condition	NOUN
faba-168	58	12	and	and	CCONJ
faba-168	58	13	alterations	alteration	NOUN
faba-168	58	14	in	in	ADP
faba-168	58	15	investor	investor	NOUN
faba-168	58	16	behavior	behavior	NOUN
faba-168	58	17	,	,	PUNCT
faba-168	58	18	as	as	SCONJ
faba-168	58	19	noted	note	VERB
faba-168	58	20	by	by	ADP
faba-168	58	21	yang	yang	PROPN
faba-168	58	22	et	et	PROPN
faba-168	58	23	al	al	PROPN
faba-168	58	24	.	.	PROPN
faba-168	59	1	(	(	PUNCT
faba-168	59	2	2023	2023	NUM
faba-168	59	3	)	)	PUNCT
faba-168	59	4	.	.	PUNCT
faba-168	60	1	businesses	business	NOUN
faba-168	60	2	encountered	encounter	VERB
faba-168	60	3	difficulties	difficulty	NOUN
faba-168	60	4	in	in	ADP
faba-168	60	5	establishing	establish	VERB
faba-168	60	6	accurate	accurate	ADJ
faba-168	60	7	fair	fair	ADJ
faba-168	60	8	values	value	NOUN
faba-168	60	9	for	for	ADP
faba-168	60	10	their	their	PRON
faba-168	60	11	assets	asset	NOUN
faba-168	60	12	,	,	PUNCT
faba-168	60	13	partly	partly	ADV
faba-168	60	14	due	due	ADJ
faba-168	60	15	to	to	ADP
faba-168	60	16	reduced	reduce	VERB
faba-168	60	17	market	market	NOUN
faba-168	60	18	activity	activity	NOUN
faba-168	60	19	and	and	CCONJ
faba-168	60	20	disruptions	disruption	NOUN
faba-168	60	21	in	in	ADP
faba-168	60	22	the	the	DET
faba-168	60	23	valuation	valuation	NOUN
faba-168	60	24	process	process	NOUN
faba-168	60	25	,	,	PUNCT
faba-168	60	26	as	as	SCONJ
faba-168	60	27	discussed	discuss	VERB
faba-168	60	28	by	by	ADP
faba-168	60	29	lev	lev	NOUN
faba-168	60	30	(	(	PUNCT
faba-168	60	31	2003	2003	NUM
faba-168	60	32	)	)	PUNCT
faba-168	60	33	.	.	PUNCT
faba-168	61	1	consequently	consequently	ADV
faba-168	61	2	,	,	PUNCT
faba-168	61	3	valuation	valuation	NOUN
faba-168	61	4	changes	change	NOUN
faba-168	61	5	occurred	occur	VERB
faba-168	61	6	as	as	SCONJ
faba-168	61	7	companies	company	NOUN
faba-168	61	8	reevaluated	reevaluate	VERB
faba-168	61	9	the	the	DET
faba-168	61	10	worth	worth	NOUN
faba-168	61	11	of	of	ADP
faba-168	61	12	their	their	PRON
faba-168	61	13	assets	asset	NOUN
faba-168	61	14	in	in	ADP
faba-168	61	15	response	response	NOUN
faba-168	61	16	to	to	ADP
faba-168	61	17	evolving	evolve	VERB
faba-168	61	18	market	market	NOUN
faba-168	61	19	dynamics	dynamic	NOUN
faba-168	61	20	.	.	PUNCT
faba-168	62	1	accounting	accounting	NOUN
faba-168	62	2	policy	policy	NOUN
faba-168	62	3	responses	response	NOUN
faba-168	62	4	during	during	ADP
faba-168	62	5	covid-19	covid-19	PROPN
faba-168	62	6	:	:	PUNCT
faba-168	62	7	the	the	DET
faba-168	62	8	sudden	sudden	ADJ
faba-168	62	9	and	and	CCONJ
faba-168	62	10	unparalleled	unparalleled	ADJ
faba-168	62	11	onset	onset	NOUN
faba-168	62	12	of	of	ADP
faba-168	62	13	the	the	DET
faba-168	62	14	covid-19	covid-19	PROPN
faba-168	62	15	pandemic	pandemic	NOUN
faba-168	62	16	triggered	trigger	VERB
faba-168	62	17	a	a	DET
faba-168	62	18	profound	profound	ADJ
faba-168	62	19	upheaval	upheaval	NOUN
faba-168	62	20	in	in	ADP
faba-168	62	21	global	global	ADJ
faba-168	62	22	markets	market	NOUN
faba-168	62	23	.	.	PUNCT
faba-168	63	1	in	in	ADP
faba-168	63	2	response	response	NOUN
faba-168	63	3	to	to	ADP
faba-168	63	4	this	this	DET
faba-168	63	5	unprecedented	unprecedented	ADJ
faba-168	63	6	crisis	crisis	NOUN
faba-168	63	7	,	,	PUNCT
faba-168	63	8	companies	company	NOUN
faba-168	63	9	found	find	VERB
faba-168	63	10	themselves	themselves	PRON
faba-168	63	11	compelled	compel	VERB
faba-168	63	12	to	to	PART
faba-168	63	13	act	act	VERB
faba-168	63	14	swiftly	swiftly	ADV
faba-168	63	15	and	and	CCONJ
faba-168	63	16	strategically	strategically	ADV
faba-168	63	17	.	.	PUNCT
faba-168	64	1	they	they	PRON
faba-168	64	2	undertook	undertake	VERB
faba-168	64	3	the	the	DET
faba-168	64	4	recalibration	recalibration	NOUN
faba-168	64	5	of	of	ADP
faba-168	64	6	their	their	PRON
faba-168	64	7	accounting	accounting	NOUN
faba-168	64	8	policies	policy	NOUN
faba-168	64	9	to	to	PART
faba-168	64	10	effectively	effectively	ADV
faba-168	64	11	tackle	tackle	VERB
faba-168	64	12	the	the	DET
faba-168	64	13	unique	unique	ADJ
faba-168	64	14	challenges	challenge	NOUN
faba-168	64	15	posed	pose	VERB
faba-168	64	16	by	by	ADP
faba-168	64	17	the	the	DET
faba-168	64	18	pandemic	pandemic	NOUN
faba-168	64	19	.	.	PUNCT
faba-168	65	1	in	in	ADP
faba-168	65	2	the	the	DET
faba-168	65	3	wake	wake	NOUN
faba-168	65	4	of	of	ADP
faba-168	65	5	economic	economic	ADJ
faba-168	65	6	uncertainties	uncertainty	NOUN
faba-168	65	7	and	and	CCONJ
faba-168	65	8	unprecedented	unprecedented	ADJ
faba-168	65	9	volatility	volatility	NOUN
faba-168	65	10	,	,	PUNCT
faba-168	65	11	businesses	business	NOUN
faba-168	65	12	found	find	VERB
faba-168	65	13	themselves	themselves	PRON
faba-168	65	14	navigating	navigate	VERB
faba-168	65	15	uncharted	uncharted	ADJ
faba-168	65	16	waters	water	NOUN
faba-168	65	17	,	,	PUNCT
faba-168	65	18	where	where	SCONJ
faba-168	65	19	accounting	accounting	NOUN
faba-168	65	20	practices	practice	NOUN
faba-168	65	21	played	play	VERB
faba-168	65	22	a	a	DET
faba-168	65	23	pivotal	pivotal	ADJ
faba-168	65	24	role	role	NOUN
faba-168	65	25	in	in	ADP
faba-168	65	26	shaping	shape	VERB
faba-168	65	27	the	the	DET
faba-168	65	28	accuracy	accuracy	NOUN
faba-168	65	29	and	and	CCONJ
faba-168	65	30	transparency	transparency	NOUN
faba-168	65	31	of	of	ADP
faba-168	65	32	financial	financial	ADJ
faba-168	65	33	narratives	narrative	NOUN
faba-168	65	34	(	(	PUNCT
faba-168	65	35	creswell	creswell	PROPN
faba-168	65	36	and	and	CCONJ
faba-168	65	37	plano	plano	PROPN
faba-168	65	38	clark	clark	PROPN
faba-168	65	39	2011	2011	NUM
faba-168	65	40	)	)	PUNCT
faba-168	65	41	.	.	PUNCT
faba-168	66	1	numerous	numerous	ADJ
faba-168	66	2	enterprises	enterprise	NOUN
faba-168	66	3	made	make	VERB
faba-168	66	4	the	the	DET
faba-168	66	5	decision	decision	NOUN
faba-168	66	6	to	to	PART
faba-168	66	7	reevaluate	reevaluate	VERB
faba-168	66	8	their	their	PRON
faba-168	66	9	impairment	impairment	ADJ
faba-168	66	10	assessment	assessment	NOUN
faba-168	66	11	methodologies	methodology	NOUN
faba-168	66	12	,	,	PUNCT
faba-168	66	13	with	with	ADP
faba-168	66	14	a	a	DET
faba-168	66	15	distinct	distinct	ADJ
faba-168	66	16	focus	focus	NOUN
faba-168	66	17	on	on	ADP
faba-168	66	18	acknowledging	acknowledge	VERB
faba-168	66	19	and	and	CCONJ
faba-168	66	20	accounting	account	VERB
faba-168	66	21	for	for	ADP
faba-168	66	22	the	the	DET
faba-168	66	23	looming	loom	VERB
faba-168	66	24	threat	threat	NOUN
faba-168	66	25	of	of	ADP
faba-168	66	26	expected	expect	VERB
faba-168	66	27	credit	credit	NOUN
faba-168	66	28	losses	loss	NOUN
faba-168	66	29	.	.	PUNCT
faba-168	67	1	this	this	DET
faba-168	67	2	adjustment	adjustment	NOUN
faba-168	67	3	in	in	ADP
faba-168	67	4	policies	policy	NOUN
faba-168	67	5	served	serve	VERB
faba-168	67	6	as	as	ADP
faba-168	67	7	a	a	DET
faba-168	67	8	clear	clear	ADJ
faba-168	67	9	response	response	NOUN
faba-168	67	10	to	to	ADP
faba-168	67	11	the	the	DET
faba-168	67	12	heightened	heighten	VERB
faba-168	67	13	credit	credit	NOUN
faba-168	67	14	risk	risk	NOUN
faba-168	67	15	environment	environment	NOUN
faba-168	67	16	that	that	PRON
faba-168	67	17	had	have	AUX
faba-168	67	18	rapidly	rapidly	ADV
faba-168	67	19	emerged	emerge	VERB
faba-168	67	20	.	.	PUNCT
faba-168	68	1	the	the	DET
faba-168	68	2	motivation	motivation	NOUN
faba-168	68	3	behind	behind	ADP
faba-168	68	4	these	these	DET
faba-168	68	5	policy	policy	NOUN
faba-168	68	6	adaptations	adaptation	NOUN
faba-168	68	7	was	be	AUX
faba-168	68	8	the	the	DET
faba-168	68	9	urgent	urgent	ADJ
faba-168	68	10	necessity	necessity	NOUN
faba-168	68	11	to	to	PART
faba-168	68	12	provide	provide	VERB
faba-168	68	13	a	a	DET
faba-168	68	14	more	more	ADV
faba-168	68	15	detailed	detailed	ADJ
faba-168	68	16	and	and	CCONJ
faba-168	68	17	precise	precise	ADJ
faba-168	68	18	representation	representation	NOUN
faba-168	68	19	of	of	ADP
faba-168	68	20	the	the	DET
faba-168	68	21	recoverable	recoverable	ADJ
faba-168	68	22	amounts	amount	NOUN
faba-168	68	23	of	of	ADP
faba-168	68	24	assets	asset	NOUN
faba-168	68	25	,	,	PUNCT
faba-168	68	26	directly	directly	ADV
faba-168	68	27	addressing	address	VERB
faba-168	68	28	the	the	DET
faba-168	68	29	increasing	increase	VERB
faba-168	68	30	economic	economic	ADJ
faba-168	68	31	uncertainty	uncertainty	NOUN
faba-168	68	32	.	.	PUNCT
faba-168	69	1	mirkovic	mirkovic	PROPN
faba-168	69	2	,	,	PUNCT
faba-168	69	3	gligoric	gligoric	ADJ
faba-168	69	4	,	,	PUNCT
faba-168	69	5	pavlovic	pavlovic	ADJ
faba-168	69	6	and	and	CCONJ
faba-168	69	7	lutovac	lutovac	ADJ
faba-168	69	8	/	/	SYM
faba-168	69	9	finance	finance	NOUN
faba-168	69	10	,	,	PUNCT
faba-168	69	11	accounting	accounting	NOUN
faba-168	69	12	and	and	CCONJ
faba-168	69	13	business	business	NOUN
faba-168	69	14	analysis	analysis	NOUN
faba-168	69	15	,	,	PUNCT
faba-168	69	16	volume	volume	NOUN
faba-168	69	17	5	5	NUM
faba-168	69	18	,	,	PUNCT
faba-168	69	19	issue	issue	NOUN
faba-168	69	20	2	2	NUM
faba-168	69	21	,	,	PUNCT
faba-168	69	22	2023	2023	NUM
faba-168	69	23	142	142	NUM
faba-168	69	24	the	the	DET
faba-168	69	25	implications	implication	NOUN
faba-168	69	26	of	of	ADP
faba-168	69	27	these	these	DET
faba-168	69	28	agile	agile	ADJ
faba-168	69	29	and	and	CCONJ
faba-168	69	30	strategic	strategic	ADJ
faba-168	69	31	accounting	accounting	NOUN
faba-168	69	32	policy	policy	NOUN
faba-168	69	33	adjustments	adjustment	NOUN
faba-168	69	34	reverberated	reverberate	VERB
faba-168	69	35	on	on	ADP
faba-168	69	36	the	the	DET
faba-168	69	37	canvas	canvas	NOUN
faba-168	69	38	of	of	ADP
faba-168	69	39	financial	financial	ADJ
faba-168	69	40	reporting	reporting	NOUN
faba-168	69	41	in	in	ADP
faba-168	69	42	two	two	NUM
faba-168	69	43	distinct	distinct	ADJ
faba-168	69	44	dimensions	dimension	NOUN
faba-168	69	45	.	.	PUNCT
faba-168	70	1	firstly	firstly	ADV
faba-168	70	2	,	,	PUNCT
faba-168	70	3	the	the	DET
faba-168	70	4	metamorphosis	metamorphosis	NOUN
faba-168	70	5	of	of	ADP
faba-168	70	6	companies	company	NOUN
faba-168	70	7	'	'	PART
faba-168	70	8	financial	financial	ADJ
faba-168	70	9	statements	statement	NOUN
faba-168	70	10	was	be	AUX
faba-168	70	11	profound	profound	ADJ
faba-168	70	12	,	,	PUNCT
faba-168	70	13	with	with	ADP
faba-168	70	14	an	an	DET
faba-168	70	15	overt	overt	ADJ
faba-168	70	16	shift	shift	NOUN
faba-168	70	17	towards	towards	ADP
faba-168	70	18	a	a	DET
faba-168	70	19	more	more	ADV
faba-168	70	20	transparent	transparent	ADJ
faba-168	70	21	representation	representation	NOUN
faba-168	70	22	of	of	ADP
faba-168	70	23	the	the	DET
faba-168	70	24	inherent	inherent	ADJ
faba-168	70	25	risks	risk	NOUN
faba-168	70	26	and	and	CCONJ
faba-168	70	27	uncertainties	uncertainty	NOUN
faba-168	70	28	tethered	tether	VERB
faba-168	70	29	to	to	ADP
faba-168	70	30	the	the	DET
faba-168	70	31	pandemic	pandemic	ADV
faba-168	70	32	-	-	PUNCT
faba-168	70	33	ridden	ride	VERB
faba-168	70	34	landscape	landscape	NOUN
faba-168	70	35	(	(	PUNCT
faba-168	70	36	world	world	PROPN
faba-168	70	37	bank	bank	PROPN
faba-168	70	38	2020	2020	NUM
faba-168	70	39	)	)	PUNCT
faba-168	70	40	.	.	PUNCT
faba-168	71	1	stakeholders	stakeholder	NOUN
faba-168	71	2	and	and	CCONJ
faba-168	71	3	investors	investor	NOUN
faba-168	71	4	were	be	AUX
faba-168	71	5	presented	present	VERB
faba-168	71	6	with	with	ADP
faba-168	71	7	a	a	DET
faba-168	71	8	refined	refined	ADJ
faba-168	71	9	lens	lens	NOUN
faba-168	71	10	that	that	PRON
faba-168	71	11	unveiled	unveil	VERB
faba-168	71	12	the	the	DET
faba-168	71	13	intricate	intricate	ADJ
faba-168	71	14	interplay	interplay	NOUN
faba-168	71	15	between	between	ADP
faba-168	71	16	financial	financial	ADJ
faba-168	71	17	health	health	NOUN
faba-168	71	18	and	and	CCONJ
faba-168	71	19	unforeseen	unforeseen	ADJ
faba-168	71	20	market	market	NOUN
faba-168	71	21	exigencies	exigency	NOUN
faba-168	71	22	.	.	PUNCT
faba-168	72	1	furthermore	furthermore	ADV
faba-168	72	2	,	,	PUNCT
faba-168	72	3	the	the	DET
faba-168	72	4	repercussions	repercussion	NOUN
faba-168	72	5	of	of	ADP
faba-168	72	6	these	these	DET
faba-168	72	7	policy	policy	NOUN
faba-168	72	8	changes	change	NOUN
faba-168	72	9	extended	extend	VERB
faba-168	72	10	deep	deep	ADV
faba-168	72	11	into	into	ADP
faba-168	72	12	the	the	DET
faba-168	72	13	core	core	NOUN
faba-168	72	14	of	of	ADP
faba-168	72	15	financial	financial	ADJ
faba-168	72	16	performance	performance	NOUN
faba-168	72	17	,	,	PUNCT
faba-168	72	18	impacting	impact	VERB
faba-168	72	19	solvency	solvency	NOUN
faba-168	72	20	ratios	ratio	NOUN
faba-168	72	21	and	and	CCONJ
faba-168	72	22	the	the	DET
faba-168	72	23	overall	overall	ADJ
faba-168	72	24	stability	stability	NOUN
faba-168	72	25	of	of	ADP
faba-168	72	26	businesses	business	NOUN
faba-168	72	27	.	.	PUNCT
faba-168	73	1	this	this	PRON
faba-168	73	2	highlighted	highlight	VERB
faba-168	73	3	the	the	DET
faba-168	73	4	intricate	intricate	ADJ
faba-168	73	5	balance	balance	NOUN
faba-168	73	6	that	that	PRON
faba-168	73	7	accounting	accounting	NOUN
faba-168	73	8	policy	policy	NOUN
faba-168	73	9	decisions	decision	NOUN
faba-168	73	10	held	hold	VERB
faba-168	73	11	with	with	ADP
faba-168	73	12	regard	regard	NOUN
faba-168	73	13	to	to	ADP
faba-168	73	14	reported	report	VERB
faba-168	73	15	financial	financial	ADJ
faba-168	73	16	results	result	NOUN
faba-168	73	17	.	.	PUNCT
faba-168	74	1	even	even	ADV
faba-168	74	2	minor	minor	ADJ
faba-168	74	3	alterations	alteration	NOUN
faba-168	74	4	in	in	ADP
faba-168	74	5	methodologies	methodology	NOUN
faba-168	74	6	could	could	AUX
faba-168	74	7	lead	lead	VERB
faba-168	74	8	to	to	ADP
faba-168	74	9	significant	significant	ADJ
faba-168	74	10	variations	variation	NOUN
faba-168	74	11	in	in	ADP
faba-168	74	12	key	key	ADJ
faba-168	74	13	performance	performance	NOUN
faba-168	74	14	indicators	indicator	NOUN
faba-168	74	15	,	,	PUNCT
faba-168	74	16	underscoring	underscore	VERB
faba-168	74	17	the	the	DET
faba-168	74	18	importance	importance	NOUN
faba-168	74	19	of	of	ADP
faba-168	74	20	these	these	DET
faba-168	74	21	policy	policy	NOUN
faba-168	74	22	shifts	shift	NOUN
faba-168	74	23	.	.	PUNCT
faba-168	75	1	in	in	ADP
faba-168	75	2	summation	summation	NOUN
faba-168	75	3	,	,	PUNCT
faba-168	75	4	the	the	DET
faba-168	75	5	saga	saga	NOUN
faba-168	75	6	of	of	ADP
faba-168	75	7	accounting	accounting	NOUN
faba-168	75	8	policy	policy	NOUN
faba-168	75	9	responses	response	NOUN
faba-168	75	10	amid	amid	ADP
faba-168	75	11	the	the	DET
faba-168	75	12	covid-19	covid-19	PROPN
faba-168	75	13	pandemic	pandemic	NOUN
faba-168	75	14	unveils	unveil	VERB
faba-168	75	15	a	a	DET
faba-168	75	16	narrative	narrative	NOUN
faba-168	75	17	of	of	ADP
faba-168	75	18	adaptability	adaptability	NOUN
faba-168	75	19	,	,	PUNCT
faba-168	75	20	strategic	strategic	ADJ
faba-168	75	21	foresight	foresight	NOUN
faba-168	75	22	,	,	PUNCT
faba-168	75	23	and	and	CCONJ
faba-168	75	24	an	an	DET
faba-168	75	25	unwavering	unwavering	ADJ
faba-168	75	26	commitment	commitment	NOUN
faba-168	75	27	to	to	ADP
faba-168	75	28	financial	financial	ADJ
faba-168	75	29	transparency	transparency	NOUN
faba-168	75	30	.	.	PUNCT
faba-168	76	1	as	as	SCONJ
faba-168	76	2	companies	company	NOUN
faba-168	76	3	forged	forge	VERB
faba-168	76	4	their	their	PRON
faba-168	76	5	paths	path	NOUN
faba-168	76	6	through	through	ADP
faba-168	76	7	the	the	DET
faba-168	76	8	stormy	stormy	ADJ
faba-168	76	9	seas	sea	NOUN
faba-168	76	10	of	of	ADP
faba-168	76	11	uncertainty	uncertainty	NOUN
faba-168	76	12	,	,	PUNCT
faba-168	76	13	these	these	DET
faba-168	76	14	accounting	accounting	NOUN
faba-168	76	15	policy	policy	NOUN
faba-168	76	16	adaptations	adaptation	NOUN
faba-168	76	17	served	serve	VERB
faba-168	76	18	as	as	ADP
faba-168	76	19	compasses	compass	NOUN
faba-168	76	20	,	,	PUNCT
faba-168	76	21	guiding	guide	VERB
faba-168	76	22	organizations	organization	NOUN
faba-168	76	23	toward	toward	ADP
faba-168	76	24	a	a	DET
faba-168	76	25	more	more	ADV
faba-168	76	26	accurate	accurate	ADJ
faba-168	76	27	depiction	depiction	NOUN
faba-168	76	28	of	of	ADP
faba-168	76	29	their	their	PRON
faba-168	76	30	financial	financial	ADJ
faba-168	76	31	landscape	landscape	NOUN
faba-168	76	32	,	,	PUNCT
faba-168	76	33	while	while	SCONJ
faba-168	76	34	illuminating	illuminate	VERB
faba-168	76	35	the	the	DET
faba-168	76	36	intricate	intricate	ADJ
faba-168	76	37	connections	connection	NOUN
faba-168	76	38	between	between	ADP
faba-168	76	39	policy	policy	NOUN
faba-168	76	40	choices	choice	NOUN
faba-168	76	41	,	,	PUNCT
faba-168	76	42	financial	financial	ADJ
faba-168	76	43	outcomes	outcome	NOUN
faba-168	76	44	,	,	PUNCT
faba-168	76	45	and	and	CCONJ
faba-168	76	46	stakeholder	stakeholder	NOUN
faba-168	76	47	confidence	confidence	NOUN
faba-168	76	48	.	.	PUNCT
faba-168	77	1	the	the	DET
faba-168	77	2	journey	journey	NOUN
faba-168	77	3	of	of	ADP
faba-168	77	4	accounting	accounting	NOUN
faba-168	77	5	policy	policy	NOUN
faba-168	77	6	responses	response	NOUN
faba-168	77	7	becomes	become	VERB
faba-168	77	8	a	a	DET
faba-168	77	9	testament	testament	NOUN
faba-168	77	10	to	to	ADP
faba-168	77	11	the	the	DET
faba-168	77	12	resolute	resolute	ADJ
faba-168	77	13	spirit	spirit	NOUN
faba-168	77	14	with	with	ADP
faba-168	77	15	which	which	PRON
faba-168	77	16	businesses	business	NOUN
faba-168	77	17	navigate	navigate	VERB
faba-168	77	18	crises	crisis	NOUN
faba-168	77	19	and	and	CCONJ
faba-168	77	20	the	the	DET
faba-168	77	21	proactive	proactive	ADJ
faba-168	77	22	measures	measure	NOUN
faba-168	77	23	undertaken	undertake	VERB
faba-168	77	24	to	to	PART
faba-168	77	25	enhance	enhance	VERB
faba-168	77	26	the	the	DET
faba-168	77	27	resilience	resilience	NOUN
faba-168	77	28	of	of	ADP
faba-168	77	29	financial	financial	ADJ
faba-168	77	30	reporting	reporting	NOUN
faba-168	77	31	practices	practice	NOUN
faba-168	77	32	.	.	PUNCT
faba-168	78	1	post	post	ADJ
faba-168	78	2	-	-	ADJ
faba-168	78	3	covid-19	covid-19	ADJ
faba-168	78	4	recovery	recovery	NOUN
faba-168	78	5	and	and	CCONJ
faba-168	78	6	accounting	accounting	NOUN
faba-168	78	7	policy	policy	NOUN
faba-168	78	8	adjustments	adjustment	NOUN
faba-168	78	9	as	as	ADP
faba-168	78	10	the	the	DET
faba-168	78	11	stormy	stormy	ADJ
faba-168	78	12	waves	wave	NOUN
faba-168	78	13	of	of	ADP
faba-168	78	14	the	the	DET
faba-168	78	15	covid-19	covid-19	PROPN
faba-168	78	16	pandemic	pandemic	NOUN
faba-168	78	17	begin	begin	VERB
faba-168	78	18	to	to	PART
faba-168	78	19	recede	recede	VERB
faba-168	78	20	and	and	CCONJ
faba-168	78	21	economies	economy	NOUN
faba-168	78	22	cautiously	cautiously	ADV
faba-168	78	23	steer	steer	VERB
faba-168	78	24	toward	toward	ADP
faba-168	78	25	recovery	recovery	NOUN
faba-168	78	26	,	,	PUNCT
faba-168	78	27	companies	company	NOUN
faba-168	78	28	find	find	VERB
faba-168	78	29	themselves	themselves	PRON
faba-168	78	30	at	at	ADP
faba-168	78	31	a	a	DET
faba-168	78	32	critical	critical	ADJ
faba-168	78	33	juncture	juncture	NOUN
faba-168	78	34	that	that	PRON
faba-168	78	35	demands	demand	VERB
faba-168	78	36	a	a	DET
faba-168	78	37	meticulous	meticulous	ADJ
faba-168	78	38	recalibration	recalibration	NOUN
faba-168	78	39	of	of	ADP
faba-168	78	40	their	their	PRON
faba-168	78	41	accounting	accounting	NOUN
faba-168	78	42	policies	policy	NOUN
faba-168	78	43	to	to	PART
faba-168	78	44	effectively	effectively	ADV
faba-168	78	45	navigate	navigate	VERB
faba-168	78	46	evolving	evolve	VERB
faba-168	78	47	market	market	NOUN
faba-168	78	48	dynamics	dynamic	NOUN
faba-168	78	49	(	(	PUNCT
faba-168	78	50	kugler	kugler	PROPN
faba-168	78	51	et	et	PROPN
faba-168	78	52	al	al	PROPN
faba-168	78	53	.	.	PROPN
faba-168	78	54	2021	2021	NUM
faba-168	78	55	)	)	PUNCT
faba-168	78	56	.	.	PUNCT
faba-168	79	1	the	the	DET
faba-168	79	2	transition	transition	NOUN
faba-168	79	3	from	from	ADP
faba-168	79	4	crisis	crisis	NOUN
faba-168	79	5	to	to	ADP
faba-168	79	6	recovery	recovery	NOUN
faba-168	79	7	is	be	AUX
faba-168	79	8	not	not	PART
faba-168	79	9	only	only	ADV
faba-168	79	10	a	a	DET
faba-168	79	11	shift	shift	NOUN
faba-168	79	12	in	in	ADP
faba-168	79	13	economic	economic	ADJ
faba-168	79	14	momentum	momentum	NOUN
faba-168	79	15	but	but	CCONJ
faba-168	79	16	also	also	ADV
faba-168	79	17	a	a	DET
faba-168	79	18	pivot	pivot	NOUN
faba-168	79	19	point	point	NOUN
faba-168	79	20	where	where	SCONJ
faba-168	79	21	astute	astute	ADJ
faba-168	79	22	accounting	accounting	NOUN
faba-168	79	23	practices	practice	NOUN
faba-168	79	24	play	play	VERB
faba-168	79	25	a	a	DET
faba-168	79	26	pivotal	pivotal	ADJ
faba-168	79	27	role	role	NOUN
faba-168	79	28	in	in	ADP
faba-168	79	29	shaping	shape	VERB
faba-168	79	30	financial	financial	ADJ
faba-168	79	31	narratives	narrative	NOUN
faba-168	79	32	with	with	ADP
faba-168	79	33	renewed	renew	VERB
faba-168	79	34	clarity	clarity	NOUN
faba-168	79	35	and	and	CCONJ
faba-168	79	36	accuracy	accuracy	NOUN
faba-168	79	37	(	(	PUNCT
faba-168	79	38	world	world	PROPN
faba-168	79	39	bank	bank	PROPN
faba-168	79	40	2020	2020	NUM
faba-168	79	41	;	;	PUNCT
faba-168	79	42	kugler	kugler	PROPN
faba-168	79	43	et	et	PROPN
faba-168	79	44	al	al	PROPN
faba-168	79	45	.	.	PROPN
faba-168	79	46	2021	2021	NUM
faba-168	79	47	)	)	PUNCT
faba-168	79	48	.	.	PUNCT
faba-168	80	1	in	in	ADP
faba-168	80	2	the	the	DET
faba-168	80	3	wake	wake	NOUN
faba-168	80	4	of	of	ADP
faba-168	80	5	the	the	DET
faba-168	80	6	pandemic	pandemic	NOUN
faba-168	80	7	's	's	PART
faba-168	80	8	tumultuous	tumultuous	ADJ
faba-168	80	9	impact	impact	NOUN
faba-168	80	10	,	,	PUNCT
faba-168	80	11	businesses	business	NOUN
faba-168	80	12	have	have	AUX
faba-168	80	13	embarked	embark	VERB
faba-168	80	14	on	on	ADP
faba-168	80	15	a	a	DET
faba-168	80	16	journey	journey	NOUN
faba-168	80	17	of	of	ADP
faba-168	80	18	introspection	introspection	NOUN
faba-168	80	19	,	,	PUNCT
faba-168	80	20	initiating	initiate	VERB
faba-168	80	21	comprehensive	comprehensive	ADJ
faba-168	80	22	reviews	review	NOUN
faba-168	80	23	of	of	ADP
faba-168	80	24	their	their	PRON
faba-168	80	25	valuation	valuation	NOUN
faba-168	80	26	methodologies	methodology	NOUN
faba-168	80	27	and	and	CCONJ
faba-168	80	28	revisiting	revisit	VERB
faba-168	80	29	the	the	DET
faba-168	80	30	bedrock	bedrock	NOUN
faba-168	80	31	assumptions	assumption	NOUN
faba-168	80	32	that	that	PRON
faba-168	80	33	underpin	underpin	VERB
faba-168	80	34	their	their	PRON
faba-168	80	35	impairment	impairment	ADJ
faba-168	80	36	assessments	assessment	NOUN
faba-168	80	37	(	(	PUNCT
faba-168	80	38	kugler	kugler	PROPN
faba-168	80	39	et	et	PROPN
faba-168	80	40	al	al	PROPN
faba-168	80	41	.	.	PROPN
faba-168	80	42	2021	2021	NUM
faba-168	80	43	)	)	PUNCT
faba-168	80	44	.	.	PUNCT
faba-168	81	1	this	this	DET
faba-168	81	2	rigorous	rigorous	ADJ
faba-168	81	3	process	process	NOUN
faba-168	81	4	is	be	AUX
faba-168	81	5	marked	mark	VERB
faba-168	81	6	by	by	ADP
faba-168	81	7	a	a	DET
faba-168	81	8	resolute	resolute	ADJ
faba-168	81	9	commitment	commitment	NOUN
faba-168	81	10	to	to	PART
faba-168	81	11	fortify	fortify	VERB
faba-168	81	12	financial	financial	ADJ
faba-168	81	13	statements	statement	NOUN
faba-168	81	14	against	against	ADP
faba-168	81	15	potential	potential	ADJ
faba-168	81	16	vulnerabilities	vulnerability	NOUN
faba-168	81	17	that	that	PRON
faba-168	81	18	may	may	AUX
faba-168	81	19	arise	arise	VERB
faba-168	81	20	from	from	ADP
faba-168	81	21	future	future	ADJ
faba-168	81	22	uncertainties	uncertainty	NOUN
faba-168	81	23	,	,	PUNCT
faba-168	81	24	thereby	thereby	ADV
faba-168	81	25	contributing	contribute	VERB
faba-168	81	26	to	to	ADP
faba-168	81	27	the	the	DET
faba-168	81	28	overall	overall	ADJ
faba-168	81	29	robustness	robustness	NOUN
faba-168	81	30	of	of	ADP
faba-168	81	31	corporate	corporate	ADJ
faba-168	81	32	financial	financial	ADJ
faba-168	81	33	reporting	reporting	NOUN
faba-168	81	34	practices	practice	NOUN
faba-168	81	35	(	(	PUNCT
faba-168	81	36	defond	defond	VERB
faba-168	81	37	and	and	CCONJ
faba-168	81	38	zhang	zhang	PROPN
faba-168	81	39	2014	2014	NUM
faba-168	81	40	)	)	PUNCT
faba-168	81	41	.	.	PUNCT
faba-168	82	1	the	the	DET
faba-168	82	2	paramount	paramount	PROPN
faba-168	82	3	driver	driver	NOUN
faba-168	82	4	behind	behind	ADP
faba-168	82	5	accounting	accounting	NOUN
faba-168	82	6	policy	policy	NOUN
faba-168	82	7	adjustments	adjustment	NOUN
faba-168	82	8	in	in	ADP
faba-168	82	9	this	this	DET
faba-168	82	10	post	post	ADJ
faba-168	82	11	-	-	ADJ
faba-168	82	12	covid-19	covid-19	ADJ
faba-168	82	13	landscape	landscape	NOUN
faba-168	82	14	is	be	AUX
faba-168	82	15	the	the	DET
faba-168	82	16	aspiration	aspiration	NOUN
faba-168	82	17	to	to	PART
faba-168	82	18	accurately	accurately	ADV
faba-168	82	19	mirror	mirror	VERB
faba-168	82	20	the	the	DET
faba-168	82	21	gradual	gradual	ADJ
faba-168	82	22	improvement	improvement	NOUN
faba-168	82	23	in	in	ADP
faba-168	82	24	the	the	DET
faba-168	82	25	economic	economic	ADJ
faba-168	82	26	outlook	outlook	NOUN
faba-168	82	27	while	while	SCONJ
faba-168	82	28	concurrently	concurrently	ADV
faba-168	82	29	fostering	foster	VERB
faba-168	82	30	an	an	DET
faba-168	82	31	environment	environment	NOUN
faba-168	82	32	of	of	ADP
faba-168	82	33	preparedness	preparedness	NOUN
faba-168	82	34	against	against	ADP
faba-168	82	35	any	any	DET
faba-168	82	36	potential	potential	ADJ
faba-168	82	37	reverberations	reverberation	NOUN
faba-168	82	38	that	that	PRON
faba-168	82	39	future	future	ADJ
faba-168	82	40	shocks	shock	NOUN
faba-168	82	41	may	may	AUX
faba-168	82	42	bring	bring	VERB
faba-168	82	43	(	(	PUNCT
faba-168	82	44	kugler	kugler	PROPN
faba-168	82	45	et	et	PROPN
faba-168	82	46	al	al	PROPN
faba-168	82	47	.	.	PROPN
faba-168	82	48	)	)	PUNCT
faba-168	82	49	.	.	PUNCT
faba-168	83	1	these	these	DET
faba-168	83	2	carefully	carefully	ADV
faba-168	83	3	orchestrated	orchestrate	VERB
faba-168	83	4	shifts	shift	NOUN
faba-168	83	5	in	in	ADP
faba-168	83	6	accounting	accounting	NOUN
faba-168	83	7	policies	policy	NOUN
faba-168	83	8	are	be	AUX
faba-168	83	9	not	not	PART
faba-168	83	10	merely	merely	ADV
faba-168	83	11	an	an	DET
faba-168	83	12	exercise	exercise	NOUN
faba-168	83	13	in	in	ADP
faba-168	83	14	numbers	number	NOUN
faba-168	83	15	;	;	PUNCT
faba-168	83	16	they	they	PRON
faba-168	83	17	stand	stand	VERB
faba-168	83	18	as	as	ADP
faba-168	83	19	integral	integral	ADJ
faba-168	83	20	components	component	NOUN
faba-168	83	21	of	of	ADP
faba-168	83	22	the	the	DET
faba-168	83	23	broader	broad	ADJ
faba-168	83	24	narrative	narrative	NOUN
faba-168	83	25	that	that	PRON
faba-168	83	26	organizations	organization	NOUN
faba-168	83	27	project	project	NOUN
faba-168	83	28	to	to	ADP
faba-168	83	29	stakeholders	stakeholder	NOUN
faba-168	83	30	,	,	PUNCT
faba-168	83	31	investors	investor	NOUN
faba-168	83	32	,	,	PUNCT
faba-168	83	33	and	and	CCONJ
faba-168	83	34	the	the	DET
faba-168	83	35	financial	financial	ADJ
faba-168	83	36	community	community	NOUN
faba-168	83	37	at	at	ADP
faba-168	83	38	large	large	ADJ
faba-168	83	39	(	(	PUNCT
faba-168	83	40	laux	laux	PROPN
faba-168	83	41	and	and	CCONJ
faba-168	83	42	leuz	leuz	VERB
faba-168	83	43	2009	2009	NUM
faba-168	83	44	)	)	PUNCT
faba-168	83	45	.	.	PUNCT
faba-168	84	1	the	the	DET
faba-168	84	2	recalibration	recalibration	NOUN
faba-168	84	3	of	of	ADP
faba-168	84	4	accounting	accounting	NOUN
faba-168	84	5	policies	policy	NOUN
faba-168	84	6	emerges	emerge	VERB
faba-168	84	7	as	as	ADP
faba-168	84	8	a	a	DET
faba-168	84	9	potent	potent	ADJ
faba-168	84	10	tool	tool	NOUN
faba-168	84	11	to	to	PART
faba-168	84	12	provide	provide	VERB
faba-168	84	13	relevant	relevant	ADJ
faba-168	84	14	,	,	PUNCT
faba-168	84	15	reliable	reliable	ADJ
faba-168	84	16	,	,	PUNCT
faba-168	84	17	and	and	CCONJ
faba-168	84	18	incisive	incisive	ADJ
faba-168	84	19	information	information	NOUN
faba-168	84	20	to	to	PART
faba-168	84	21	facilitate	facilitate	VERB
faba-168	84	22	sound	sound	ADJ
faba-168	84	23	decision	decision	NOUN
faba-168	84	24	-	-	PUNCT
faba-168	84	25	making	making	NOUN
faba-168	84	26	in	in	ADP
faba-168	84	27	an	an	DET
faba-168	84	28	environment	environment	NOUN
faba-168	84	29	where	where	SCONJ
faba-168	84	30	the	the	DET
faba-168	84	31	path	path	NOUN
faba-168	84	32	to	to	ADP
faba-168	84	33	recovery	recovery	NOUN
faba-168	84	34	is	be	AUX
faba-168	84	35	both	both	PRON
faba-168	84	36	promising	promising	ADJ
faba-168	84	37	and	and	CCONJ
faba-168	84	38	enigmatic	enigmatic	ADJ
faba-168	84	39	(	(	PUNCT
faba-168	84	40	rathnayaka	rathnayaka	NOUN
faba-168	84	41	et	et	PROPN
faba-168	84	42	al	al	PROPN
faba-168	84	43	.	.	PROPN
faba-168	84	44	2023	2023	NUM
faba-168	84	45	;	;	PUNCT
faba-168	84	46	kugler	kugler	PROPN
faba-168	84	47	et	et	PROPN
faba-168	84	48	al	al	PROPN
faba-168	84	49	.	.	PROPN
faba-168	84	50	2021	2021	NUM
faba-168	84	51	)	)	PUNCT
faba-168	84	52	.	.	PUNCT
faba-168	85	1	as	as	SCONJ
faba-168	85	2	companies	company	NOUN
faba-168	85	3	harness	harnes	VERB
faba-168	85	4	the	the	DET
faba-168	85	5	insights	insight	NOUN
faba-168	85	6	gleaned	glean	VERB
faba-168	85	7	from	from	ADP
faba-168	85	8	the	the	DET
faba-168	85	9	challenges	challenge	NOUN
faba-168	85	10	posed	pose	VERB
faba-168	85	11	by	by	ADP
faba-168	85	12	the	the	DET
faba-168	85	13	pandemic	pandemic	NOUN
faba-168	85	14	,	,	PUNCT
faba-168	85	15	these	these	DET
faba-168	85	16	policy	policy	NOUN
faba-168	85	17	adjustments	adjustment	NOUN
faba-168	85	18	pave	pave	VERB
faba-168	85	19	the	the	DET
faba-168	85	20	way	way	NOUN
faba-168	85	21	for	for	ADP
faba-168	85	22	financial	financial	ADJ
faba-168	85	23	narratives	narrative	NOUN
faba-168	85	24	that	that	PRON
faba-168	85	25	resonate	resonate	VERB
faba-168	85	26	with	with	ADP
faba-168	85	27	stakeholders	stakeholder	NOUN
faba-168	85	28	,	,	PUNCT
faba-168	85	29	exuding	exude	VERB
faba-168	85	30	a	a	DET
faba-168	85	31	sense	sense	NOUN
faba-168	85	32	of	of	ADP
faba-168	85	33	transparency	transparency	NOUN
faba-168	85	34	and	and	CCONJ
faba-168	85	35	commitment	commitment	NOUN
faba-168	85	36	to	to	ADP
faba-168	85	37	accurate	accurate	ADJ
faba-168	85	38	representation	representation	NOUN
faba-168	85	39	(	(	PUNCT
faba-168	85	40	zulfiqar	zulfiqar	X
faba-168	85	41	et	et	PROPN
faba-168	85	42	al	al	PROPN
faba-168	85	43	.	.	PROPN
faba-168	85	44	2021	2021	NUM
faba-168	85	45	;	;	PUNCT
faba-168	85	46	amel	amel	PROPN
faba-168	85	47	-	-	PUNCT
faba-168	85	48	zadeh	zadeh	PROPN
faba-168	85	49	and	and	CCONJ
faba-168	85	50	barth	barth	NOUN
faba-168	85	51	2016	2016	NUM
faba-168	85	52	;	;	PUNCT
faba-168	85	53	kugler	kugler	PROPN
faba-168	85	54	et	et	PROPN
faba-168	85	55	al	al	PROPN
faba-168	85	56	.	.	PROPN
faba-168	85	57	2021	2021	NUM
faba-168	85	58	)	)	PUNCT
faba-168	85	59	.	.	PUNCT
faba-168	86	1	in	in	ADP
faba-168	86	2	conclusion	conclusion	NOUN
faba-168	86	3	,	,	PUNCT
faba-168	86	4	the	the	DET
faba-168	86	5	journey	journey	NOUN
faba-168	86	6	from	from	ADP
faba-168	86	7	pandemic	pandemic	ADJ
faba-168	86	8	-	-	PUNCT
faba-168	86	9	induced	induce	VERB
faba-168	86	10	chaos	chaos	NOUN
faba-168	86	11	to	to	ADP
faba-168	86	12	post	post	ADJ
faba-168	86	13	-	-	ADJ
faba-168	86	14	covid-19	covid-19	ADJ
faba-168	86	15	recovery	recovery	NOUN
faba-168	86	16	is	be	AUX
faba-168	86	17	marked	mark	VERB
faba-168	86	18	not	not	PART
faba-168	86	19	only	only	ADV
faba-168	86	20	by	by	ADP
faba-168	86	21	economic	economic	ADJ
faba-168	86	22	restoration	restoration	NOUN
faba-168	86	23	but	but	CCONJ
faba-168	86	24	also	also	ADV
faba-168	86	25	by	by	ADP
faba-168	86	26	the	the	DET
faba-168	86	27	strategic	strategic	ADJ
faba-168	86	28	recalibration	recalibration	NOUN
faba-168	86	29	of	of	ADP
faba-168	86	30	accounting	accounting	NOUN
faba-168	86	31	policies	policy	NOUN
faba-168	86	32	.	.	PUNCT
faba-168	87	1	these	these	DET
faba-168	87	2	adjustments	adjustment	NOUN
faba-168	87	3	,	,	PUNCT
faba-168	87	4	fueled	fuel	VERB
faba-168	87	5	by	by	ADP
faba-168	87	6	the	the	DET
faba-168	87	7	aspiration	aspiration	NOUN
faba-168	87	8	for	for	ADP
faba-168	87	9	precise	precise	ADJ
faba-168	87	10	reflection	reflection	NOUN
faba-168	87	11	,	,	PUNCT
faba-168	87	12	resilience	resilience	NOUN
faba-168	87	13	,	,	PUNCT
faba-168	87	14	and	and	CCONJ
faba-168	87	15	credibility	credibility	NOUN
faba-168	87	16	,	,	PUNCT
faba-168	87	17	contribute	contribute	VERB
faba-168	87	18	to	to	ADP
faba-168	87	19	the	the	DET
faba-168	87	20	formulation	formulation	NOUN
faba-168	87	21	of	of	ADP
faba-168	87	22	narratives	narrative	NOUN
faba-168	87	23	that	that	PRON
faba-168	87	24	capture	capture	VERB
faba-168	87	25	the	the	DET
faba-168	87	26	essence	essence	NOUN
faba-168	87	27	of	of	ADP
faba-168	87	28	organizations	organization	NOUN
faba-168	87	29	'	'	PART
faba-168	87	30	resilience	resilience	NOUN
faba-168	87	31	and	and	CCONJ
faba-168	87	32	readiness	readiness	NOUN
faba-168	87	33	to	to	PART
faba-168	87	34	confront	confront	VERB
faba-168	87	35	the	the	DET
faba-168	87	36	uncertainties	uncertainty	NOUN
faba-168	87	37	of	of	ADP
faba-168	87	38	the	the	DET
faba-168	87	39	future	future	ADJ
faba-168	87	40	financial	financial	ADJ
faba-168	87	41	landscape	landscape	NOUN
faba-168	87	42	.	.	PUNCT
faba-168	88	1	as	as	SCONJ
faba-168	88	2	companies	company	NOUN
faba-168	88	3	continue	continue	VERB
faba-168	88	4	to	to	PART
faba-168	88	5	weather	weather	VERB
faba-168	88	6	the	the	DET
faba-168	88	7	aftershocks	aftershock	NOUN
faba-168	88	8	of	of	ADP
faba-168	88	9	the	the	DET
faba-168	88	10	pandemic	pandemic	ADJ
faba-168	88	11	,	,	PUNCT
faba-168	88	12	these	these	DET
faba-168	88	13	nuanced	nuanced	ADJ
faba-168	88	14	adjustments	adjustment	NOUN
faba-168	88	15	in	in	ADP
faba-168	88	16	accounting	accounting	NOUN
faba-168	88	17	policies	policy	NOUN
faba-168	88	18	serve	serve	VERB
faba-168	88	19	as	as	ADP
faba-168	88	20	guiding	guide	VERB
faba-168	88	21	beacons	beacon	NOUN
faba-168	88	22	that	that	PRON
faba-168	88	23	illuminate	illuminate	VERB
faba-168	88	24	the	the	DET
faba-168	88	25	path	path	NOUN
faba-168	88	26	toward	toward	ADP
faba-168	88	27	sustainable	sustainable	ADJ
faba-168	88	28	recovery	recovery	NOUN
faba-168	88	29	and	and	CCONJ
faba-168	88	30	unwavering	unwavere	VERB
faba-168	88	31	financial	financial	ADJ
faba-168	88	32	transparency	transparency	NOUN
faba-168	88	33	.	.	PUNCT
faba-168	89	1	examples	example	NOUN
faba-168	89	2	of	of	ADP
faba-168	89	3	hidden	hide	VERB
faba-168	89	4	losses	loss	NOUN
faba-168	89	5	and	and	CCONJ
faba-168	89	6	valuation	valuation	NOUN
faba-168	89	7	shifts	shift	NOUN
faba-168	89	8	:	:	PUNCT
faba-168	89	9	real	real	ADJ
faba-168	89	10	-	-	PUNCT
faba-168	89	11	world	world	NOUN
faba-168	89	12	scenarios	scenario	NOUN
faba-168	89	13	to	to	PART
faba-168	89	14	provide	provide	VERB
faba-168	89	15	further	further	ADJ
faba-168	89	16	insight	insight	NOUN
faba-168	89	17	into	into	ADP
faba-168	89	18	the	the	DET
faba-168	89	19	practical	practical	ADJ
faba-168	89	20	implications	implication	NOUN
faba-168	89	21	of	of	ADP
faba-168	89	22	hidden	hide	VERB
faba-168	89	23	losses	loss	NOUN
faba-168	89	24	and	and	CCONJ
faba-168	89	25	valuation	valuation	NOUN
faba-168	89	26	shifts	shift	NOUN
faba-168	89	27	during	during	ADP
faba-168	89	28	and	and	CCONJ
faba-168	89	29	after	after	ADP
faba-168	89	30	the	the	DET
faba-168	89	31	covid-19	covid-19	PROPN
faba-168	89	32	pandemic	pandemic	NOUN
faba-168	89	33	,	,	PUNCT
faba-168	89	34	this	this	DET
faba-168	89	35	chapter	chapter	NOUN
faba-168	89	36	examines	examine	VERB
faba-168	89	37	real	real	ADJ
faba-168	89	38	-	-	PUNCT
faba-168	89	39	world	world	NOUN
faba-168	89	40	examples	example	NOUN
faba-168	89	41	from	from	ADP
faba-168	89	42	various	various	ADJ
faba-168	89	43	industries	industry	NOUN
faba-168	89	44	.	.	PUNCT
faba-168	90	1	these	these	DET
faba-168	90	2	examples	example	NOUN
faba-168	90	3	shed	shed	VERB
faba-168	90	4	light	light	NOUN
faba-168	90	5	on	on	ADP
faba-168	90	6	the	the	DET
faba-168	90	7	challenges	challenge	NOUN
faba-168	90	8	companies	company	NOUN
faba-168	90	9	faced	face	VERB
faba-168	90	10	,	,	PUNCT
faba-168	90	11	the	the	DET
faba-168	90	12	accounting	accounting	NOUN
faba-168	90	13	policy	policy	NOUN
faba-168	90	14	adjustments	adjustment	NOUN
faba-168	90	15	they	they	PRON
faba-168	90	16	made	make	VERB
faba-168	90	17	,	,	PUNCT
faba-168	90	18	and	and	CCONJ
faba-168	90	19	the	the	DET
faba-168	90	20	lessons	lesson	NOUN
faba-168	90	21	learned	learn	VERB
faba-168	90	22	from	from	ADP
faba-168	90	23	their	their	PRON
faba-168	90	24	experiences	experience	NOUN
faba-168	90	25	.	.	PUNCT
faba-168	91	1	mirkovic	mirkovic	PROPN
faba-168	91	2	,	,	PUNCT
faba-168	91	3	gligoric	gligoric	ADJ
faba-168	91	4	,	,	PUNCT
faba-168	91	5	pavlovic	pavlovic	ADJ
faba-168	91	6	and	and	CCONJ
faba-168	91	7	lutovac	lutovac	ADJ
faba-168	91	8	/	/	SYM
faba-168	91	9	finance	finance	NOUN
faba-168	91	10	,	,	PUNCT
faba-168	91	11	accounting	accounting	NOUN
faba-168	91	12	and	and	CCONJ
faba-168	91	13	business	business	NOUN
faba-168	91	14	analysis	analysis	NOUN
faba-168	91	15	,	,	PUNCT
faba-168	91	16	volume	volume	NOUN
faba-168	91	17	5	5	NUM
faba-168	91	18	,	,	PUNCT
faba-168	91	19	issue	issue	NOUN
faba-168	91	20	2	2	NUM
faba-168	91	21	,	,	PUNCT
faba-168	91	22	2023	2023	NUM
faba-168	91	23	143	143	NUM
faba-168	91	24	travel	travel	NOUN
faba-168	91	25	and	and	CCONJ
faba-168	91	26	hospitality	hospitality	NOUN
faba-168	91	27	industry	industry	NOUN
faba-168	91	28	the	the	DET
faba-168	91	29	travel	travel	NOUN
faba-168	91	30	and	and	CCONJ
faba-168	91	31	hospitality	hospitality	NOUN
faba-168	91	32	industry	industry	NOUN
faba-168	91	33	was	be	AUX
faba-168	91	34	severely	severely	ADV
faba-168	91	35	impacted	impact	VERB
faba-168	91	36	by	by	ADP
faba-168	91	37	travel	travel	NOUN
faba-168	91	38	restrictions	restriction	NOUN
faba-168	91	39	and	and	CCONJ
faba-168	91	40	lockdowns	lockdown	NOUN
faba-168	91	41	during	during	ADP
faba-168	91	42	the	the	DET
faba-168	91	43	pandemic	pandemic	ADJ
faba-168	91	44	(	(	PUNCT
faba-168	91	45	rathnayaka	rathnayaka	NOUN
faba-168	91	46	et	et	PROPN
faba-168	91	47	al	al	PROPN
faba-168	91	48	.	.	PROPN
faba-168	91	49	2023	2023	NUM
faba-168	91	50	)	)	PUNCT
faba-168	91	51	.	.	PUNCT
faba-168	92	1	airlines	airline	NOUN
faba-168	92	2	and	and	CCONJ
faba-168	92	3	hotel	hotel	NOUN
faba-168	92	4	chains	chain	NOUN
faba-168	92	5	faced	face	VERB
faba-168	92	6	hidden	hide	VERB
faba-168	92	7	losses	loss	NOUN
faba-168	92	8	due	due	ADJ
faba-168	92	9	to	to	ADP
faba-168	92	10	canceled	cancel	VERB
faba-168	92	11	bookings	booking	NOUN
faba-168	92	12	and	and	CCONJ
faba-168	92	13	plummeting	plummeting	ADJ
faba-168	92	14	revenues	revenue	NOUN
faba-168	92	15	.	.	PUNCT
faba-168	93	1	companies	company	NOUN
faba-168	93	2	like	like	ADP
faba-168	93	3	"	"	PUNCT
faba-168	93	4	wingsair	wingsair	NOUN
faba-168	93	5	"	"	PUNCT
faba-168	93	6	adjusted	adjust	VERB
faba-168	93	7	their	their	PRON
faba-168	93	8	accounting	accounting	NOUN
faba-168	93	9	policies	policy	NOUN
faba-168	93	10	to	to	PART
faba-168	93	11	account	account	VERB
faba-168	93	12	for	for	ADP
faba-168	93	13	the	the	DET
faba-168	93	14	substantial	substantial	ADJ
faba-168	93	15	decrease	decrease	NOUN
faba-168	93	16	in	in	ADP
faba-168	93	17	the	the	DET
faba-168	93	18	value	value	NOUN
faba-168	93	19	of	of	ADP
faba-168	93	20	aircraft	aircraft	NOUN
faba-168	93	21	fleets	fleet	NOUN
faba-168	93	22	and	and	CCONJ
faba-168	93	23	properties	property	NOUN
faba-168	93	24	,	,	PUNCT
faba-168	93	25	revealing	reveal	VERB
faba-168	93	26	the	the	DET
faba-168	93	27	magnitude	magnitude	NOUN
faba-168	93	28	of	of	ADP
faba-168	93	29	their	their	PRON
faba-168	93	30	hidden	hide	VERB
faba-168	93	31	losses	loss	NOUN
faba-168	93	32	(	(	PUNCT
faba-168	93	33	nowell	nowell	NOUN
faba-168	93	34	et	et	PROPN
faba-168	93	35	al	al	PROPN
faba-168	93	36	.	.	PROPN
faba-168	93	37	2017	2017	NUM
faba-168	93	38	)	)	PUNCT
faba-168	93	39	.	.	PUNCT
faba-168	94	1	retail	retail	ADJ
faba-168	94	2	sector	sector	NOUN
faba-168	94	3	retailers	retailer	NOUN
faba-168	94	4	experienced	experience	VERB
faba-168	94	5	rapid	rapid	ADJ
faba-168	94	6	shifts	shift	NOUN
faba-168	94	7	in	in	ADP
faba-168	94	8	consumer	consumer	NOUN
faba-168	94	9	behavior	behavior	NOUN
faba-168	94	10	and	and	CCONJ
faba-168	94	11	foot	foot	NOUN
faba-168	94	12	traffic	traffic	NOUN
faba-168	94	13	during	during	ADP
faba-168	94	14	the	the	DET
faba-168	94	15	pandemic	pandemic	NOUN
faba-168	94	16	.	.	PUNCT
faba-168	95	1	"	"	PUNCT
faba-168	95	2	shopsmart	shopsmart	NOUN
faba-168	95	3	,	,	PUNCT
faba-168	95	4	"	"	PUNCT
faba-168	95	5	a	a	DET
faba-168	95	6	multinational	multinational	ADJ
faba-168	95	7	retail	retail	ADJ
faba-168	95	8	chain	chain	NOUN
faba-168	95	9	,	,	PUNCT
faba-168	95	10	faced	face	VERB
faba-168	95	11	valuation	valuation	NOUN
faba-168	95	12	shifts	shift	NOUN
faba-168	95	13	as	as	SCONJ
faba-168	95	14	inventory	inventory	NOUN
faba-168	95	15	demand	demand	NOUN
faba-168	95	16	decreased	decrease	VERB
faba-168	95	17	significantly	significantly	ADV
faba-168	95	18	(	(	PUNCT
faba-168	95	19	savova	savova	VERB
faba-168	95	20	2022	2022	NUM
faba-168	95	21	)	)	PUNCT
faba-168	95	22	.	.	PUNCT
faba-168	96	1	the	the	DET
faba-168	96	2	company	company	NOUN
faba-168	96	3	recalibrated	recalibrate	VERB
faba-168	96	4	its	its	PRON
faba-168	96	5	accounting	accounting	NOUN
faba-168	96	6	policies	policy	NOUN
faba-168	96	7	to	to	PART
faba-168	96	8	recognize	recognize	VERB
faba-168	96	9	the	the	DET
faba-168	96	10	impairment	impairment	NOUN
faba-168	96	11	of	of	ADP
faba-168	96	12	unsold	unsold	ADJ
faba-168	96	13	merchandise	merchandise	NOUN
faba-168	96	14	and	and	CCONJ
faba-168	96	15	adapt	adapt	VERB
faba-168	96	16	its	its	PRON
faba-168	96	17	inventory	inventory	NOUN
faba-168	96	18	valuation	valuation	NOUN
faba-168	96	19	method	method	NOUN
faba-168	96	20	to	to	PART
faba-168	96	21	reflect	reflect	VERB
faba-168	96	22	current	current	ADJ
faba-168	96	23	market	market	NOUN
faba-168	96	24	realities	reality	NOUN
faba-168	96	25	(	(	PUNCT
faba-168	96	26	amelzadeh	amelzadeh	NOUN
faba-168	96	27	and	and	CCONJ
faba-168	96	28	barth	barth	NOUN
faba-168	96	29	2016	2016	NUM
faba-168	96	30	)	)	PUNCT
faba-168	96	31	.	.	PUNCT
faba-168	97	1	technology	technology	NOUN
faba-168	97	2	companies	company	NOUN
faba-168	97	3	technology	technology	NOUN
faba-168	97	4	companies	company	NOUN
faba-168	97	5	such	such	ADJ
faba-168	97	6	as	as	ADP
faba-168	97	7	"	"	PUNCT
faba-168	97	8	e	e	NOUN
faba-168	97	9	-	-	NOUN
faba-168	97	10	commercetech	commercetech	NOUN
faba-168	97	11	"	"	PUNCT
faba-168	97	12	witnessed	witness	VERB
faba-168	97	13	a	a	DET
faba-168	97	14	surge	surge	NOUN
faba-168	97	15	in	in	ADP
faba-168	97	16	online	online	ADJ
faba-168	97	17	sales	sale	NOUN
faba-168	97	18	as	as	SCONJ
faba-168	97	19	consumers	consumer	NOUN
faba-168	97	20	shifted	shift	VERB
faba-168	97	21	to	to	ADP
faba-168	97	22	remote	remote	ADJ
faba-168	97	23	shopping	shopping	NOUN
faba-168	97	24	(	(	PUNCT
faba-168	97	25	barth	barth	NOUN
faba-168	97	26	et	et	PROPN
faba-168	97	27	al	al	PROPN
faba-168	97	28	.	.	PROPN
faba-168	97	29	2013	2013	NUM
faba-168	97	30	)	)	PUNCT
faba-168	97	31	.	.	PUNCT
faba-168	98	1	however	however	ADV
faba-168	98	2	,	,	PUNCT
faba-168	98	3	they	they	PRON
faba-168	98	4	also	also	ADV
faba-168	98	5	encountered	encounter	VERB
faba-168	98	6	challenges	challenge	NOUN
faba-168	98	7	in	in	ADP
faba-168	98	8	valuing	value	VERB
faba-168	98	9	their	their	PRON
faba-168	98	10	intangible	intangible	ADJ
faba-168	98	11	assets	asset	NOUN
faba-168	98	12	,	,	PUNCT
faba-168	98	13	such	such	ADJ
faba-168	98	14	as	as	ADP
faba-168	98	15	software	software	NOUN
faba-168	98	16	and	and	CCONJ
faba-168	98	17	patents	patent	NOUN
faba-168	98	18	,	,	PUNCT
faba-168	98	19	which	which	PRON
faba-168	98	20	gained	gain	VERB
faba-168	98	21	newfound	newfound	NOUN
faba-168	98	22	importance	importance	NOUN
faba-168	98	23	.	.	PUNCT
faba-168	99	1	by	by	ADP
faba-168	99	2	employing	employ	VERB
faba-168	99	3	scenario	scenario	NOUN
faba-168	99	4	analysis	analysis	NOUN
faba-168	99	5	and	and	CCONJ
faba-168	99	6	sensitivity	sensitivity	NOUN
faba-168	99	7	testing	testing	NOUN
faba-168	99	8	,	,	PUNCT
faba-168	99	9	e	e	NOUN
faba-168	99	10	-	-	NOUN
faba-168	99	11	commercetech	commercetech	NOUN
faba-168	99	12	adjusted	adjust	VERB
faba-168	99	13	its	its	PRON
faba-168	99	14	accounting	accounting	NOUN
faba-168	99	15	policies	policy	NOUN
faba-168	99	16	to	to	PART
faba-168	99	17	reflect	reflect	VERB
faba-168	99	18	changes	change	NOUN
faba-168	99	19	in	in	ADP
faba-168	99	20	customer	customer	NOUN
faba-168	99	21	behavior	behavior	NOUN
faba-168	99	22	and	and	CCONJ
faba-168	99	23	the	the	DET
faba-168	99	24	potential	potential	ADJ
faba-168	99	25	impact	impact	NOUN
faba-168	99	26	on	on	ADP
faba-168	99	27	future	future	ADJ
faba-168	99	28	cash	cash	NOUN
faba-168	99	29	flows	flow	NOUN
faba-168	99	30	(	(	PUNCT
faba-168	99	31	bhojraj	bhojraj	PROPN
faba-168	99	32	2003	2003	NUM
faba-168	99	33	)	)	PUNCT
faba-168	99	34	.	.	PUNCT
faba-168	100	1	energy	energy	NOUN
faba-168	100	2	sector	sector	NOUN
faba-168	100	3	the	the	DET
faba-168	100	4	energy	energy	NOUN
faba-168	100	5	sector	sector	NOUN
faba-168	100	6	grappled	grapple	VERB
faba-168	100	7	with	with	ADP
faba-168	100	8	the	the	DET
faba-168	100	9	dual	dual	ADJ
faba-168	100	10	impact	impact	NOUN
faba-168	100	11	of	of	ADP
faba-168	100	12	decreased	decrease	VERB
faba-168	100	13	oil	oil	NOUN
faba-168	100	14	demand	demand	NOUN
faba-168	100	15	and	and	CCONJ
faba-168	100	16	price	price	NOUN
faba-168	100	17	volatility	volatility	NOUN
faba-168	100	18	.	.	PUNCT
faba-168	101	1	"	"	PUNCT
faba-168	101	2	powerenergies	powerenergie	NOUN
faba-168	101	3	,	,	PUNCT
faba-168	101	4	"	"	PUNCT
faba-168	101	5	an	an	DET
faba-168	101	6	energy	energy	NOUN
faba-168	101	7	production	production	NOUN
faba-168	101	8	company	company	NOUN
faba-168	101	9	,	,	PUNCT
faba-168	101	10	faced	face	VERB
faba-168	101	11	hidden	hidden	ADJ
faba-168	101	12	losses	loss	NOUN
faba-168	101	13	stemming	stem	VERB
faba-168	101	14	from	from	ADP
faba-168	101	15	the	the	DET
faba-168	101	16	reduced	reduce	VERB
faba-168	101	17	value	value	NOUN
faba-168	101	18	of	of	ADP
faba-168	101	19	oil	oil	NOUN
faba-168	101	20	and	and	CCONJ
faba-168	101	21	gas	gas	NOUN
faba-168	101	22	reserves	reserve	NOUN
faba-168	101	23	.	.	PUNCT
faba-168	102	1	to	to	PART
faba-168	102	2	address	address	VERB
faba-168	102	3	this	this	PRON
faba-168	102	4	,	,	PUNCT
faba-168	102	5	the	the	DET
faba-168	102	6	company	company	NOUN
faba-168	102	7	collaborated	collaborate	VERB
faba-168	102	8	with	with	ADP
faba-168	102	9	auditors	auditor	NOUN
faba-168	102	10	to	to	PART
faba-168	102	11	assess	assess	VERB
faba-168	102	12	the	the	DET
faba-168	102	13	impairment	impairment	NOUN
faba-168	102	14	of	of	ADP
faba-168	102	15	its	its	PRON
faba-168	102	16	long	long	ADV
faba-168	102	17	-	-	PUNCT
faba-168	102	18	lived	live	VERB
faba-168	102	19	assets	asset	NOUN
faba-168	102	20	,	,	PUNCT
faba-168	102	21	leading	lead	VERB
faba-168	102	22	to	to	ADP
faba-168	102	23	adjustments	adjustment	NOUN
faba-168	102	24	in	in	ADP
faba-168	102	25	its	its	PRON
faba-168	102	26	depreciation	depreciation	NOUN
faba-168	102	27	and	and	CCONJ
faba-168	102	28	amortization	amortization	NOUN
faba-168	102	29	policies	policy	NOUN
faba-168	102	30	(	(	PUNCT
faba-168	102	31	creswell	creswell	PROPN
faba-168	102	32	and	and	CCONJ
faba-168	102	33	plano	plano	PROPN
faba-168	102	34	clark	clark	PROPN
faba-168	102	35	2011	2011	NUM
faba-168	102	36	)	)	PUNCT
faba-168	102	37	.	.	PUNCT
faba-168	103	1	in	in	ADP
faba-168	103	2	our	our	PRON
faba-168	103	3	upcoming	upcoming	ADJ
faba-168	103	4	discussion	discussion	NOUN
faba-168	103	5	,	,	PUNCT
faba-168	103	6	we	we	PRON
faba-168	103	7	will	will	AUX
faba-168	103	8	delve	delve	VERB
faba-168	103	9	into	into	ADP
faba-168	103	10	concrete	concrete	ADJ
faba-168	103	11	examples	example	NOUN
faba-168	103	12	of	of	ADP
faba-168	103	13	accounting	account	VERB
faba-168	103	14	for	for	ADP
faba-168	103	15	hidden	hide	VERB
faba-168	103	16	losses	loss	NOUN
faba-168	103	17	and	and	CCONJ
faba-168	103	18	the	the	DET
faba-168	103	19	practical	practical	ADJ
faba-168	103	20	application	application	NOUN
faba-168	103	21	of	of	ADP
faba-168	103	22	accounting	accounting	NOUN
faba-168	103	23	approaches	approach	NOUN
faba-168	103	24	concerning	concern	VERB
faba-168	103	25	changes	change	NOUN
faba-168	103	26	in	in	ADP
faba-168	103	27	accounting	accounting	NOUN
faba-168	103	28	policies	policy	NOUN
faba-168	103	29	and	and	CCONJ
faba-168	103	30	accounting	accounting	NOUN
faba-168	103	31	estimates	estimate	NOUN
faba-168	103	32	.	.	PUNCT
faba-168	104	1	we	we	PRON
faba-168	104	2	will	will	AUX
faba-168	104	3	focus	focus	VERB
faba-168	104	4	on	on	ADP
faba-168	104	5	these	these	DET
faba-168	104	6	topics	topic	NOUN
faba-168	104	7	within	within	ADP
faba-168	104	8	the	the	DET
faba-168	104	9	framework	framework	NOUN
faba-168	104	10	of	of	ADP
faba-168	104	11	the	the	DET
faba-168	104	12	globally	globally	ADV
faba-168	104	13	accepted	accept	VERB
faba-168	104	14	international	international	ADJ
faba-168	104	15	financial	financial	ADJ
faba-168	104	16	reporting	reporting	NOUN
faba-168	104	17	standards	standard	NOUN
faba-168	104	18	(	(	PUNCT
faba-168	104	19	ifrs	ifrs	NOUN
faba-168	104	20	)	)	PUNCT
faba-168	104	21	.	.	PUNCT
faba-168	105	1	impairment	impairment	NOUN
faba-168	105	2	of	of	ADP
faba-168	105	3	assets	asset	NOUN
faba-168	105	4	(	(	PUNCT
faba-168	105	5	ias	ias	PROPN
faba-168	105	6	36	36	NUM
faba-168	105	7	):	):	PUNCT
faba-168	105	8	during	during	ADP
faba-168	105	9	the	the	DET
faba-168	105	10	covid-19	covid-19	PROPN
faba-168	105	11	pandemic	pandemic	NOUN
faba-168	105	12	,	,	PUNCT
faba-168	105	13	many	many	ADJ
faba-168	105	14	companies	company	NOUN
faba-168	105	15	experienced	experience	VERB
faba-168	105	16	a	a	DET
faba-168	105	17	decline	decline	NOUN
faba-168	105	18	in	in	ADP
faba-168	105	19	the	the	DET
faba-168	105	20	recoverable	recoverable	ADJ
faba-168	105	21	amount	amount	NOUN
faba-168	105	22	of	of	ADP
faba-168	105	23	their	their	PRON
faba-168	105	24	assets	asset	NOUN
faba-168	105	25	,	,	PUNCT
faba-168	105	26	such	such	ADJ
faba-168	105	27	as	as	ADP
faba-168	105	28	property	property	NOUN
faba-168	105	29	,	,	PUNCT
faba-168	105	30	plant	plant	NOUN
faba-168	105	31	,	,	PUNCT
faba-168	105	32	and	and	CCONJ
faba-168	105	33	equipment	equipment	NOUN
faba-168	105	34	or	or	CCONJ
faba-168	105	35	goodwill	goodwill	NOUN
faba-168	105	36	,	,	PUNCT
faba-168	105	37	due	due	ADP
faba-168	105	38	to	to	ADP
faba-168	105	39	the	the	DET
faba-168	105	40	economic	economic	ADJ
faba-168	105	41	downturn	downturn	NOUN
faba-168	105	42	.	.	PUNCT
faba-168	106	1	under	under	ADP
faba-168	106	2	ias	ias	PROPN
faba-168	106	3	36	36	NUM
faba-168	106	4	,	,	PUNCT
faba-168	106	5	if	if	SCONJ
faba-168	106	6	there	there	PRON
faba-168	106	7	is	be	VERB
faba-168	106	8	an	an	DET
faba-168	106	9	indication	indication	NOUN
faba-168	106	10	that	that	SCONJ
faba-168	106	11	the	the	DET
faba-168	106	12	carrying	carrying	NOUN
faba-168	106	13	amount	amount	NOUN
faba-168	106	14	of	of	ADP
faba-168	106	15	an	an	DET
faba-168	106	16	asset	asset	NOUN
faba-168	106	17	may	may	AUX
faba-168	106	18	not	not	PART
faba-168	106	19	be	be	AUX
faba-168	106	20	recoverable	recoverable	ADJ
faba-168	106	21	,	,	PUNCT
faba-168	106	22	the	the	DET
faba-168	106	23	company	company	NOUN
faba-168	106	24	needs	need	VERB
faba-168	106	25	to	to	PART
faba-168	106	26	perform	perform	VERB
faba-168	106	27	an	an	DET
faba-168	106	28	impairment	impairment	ADJ
faba-168	106	29	test	test	NOUN
faba-168	106	30	.	.	PUNCT
faba-168	107	1	hidden	hide	VERB
faba-168	107	2	losses	loss	NOUN
faba-168	107	3	can	can	AUX
faba-168	107	4	occur	occur	VERB
faba-168	107	5	when	when	SCONJ
faba-168	107	6	the	the	DET
faba-168	107	7	recoverable	recoverable	ADJ
faba-168	107	8	amount	amount	NOUN
faba-168	107	9	is	be	AUX
faba-168	107	10	lower	low	ADJ
faba-168	107	11	than	than	ADP
faba-168	107	12	the	the	DET
faba-168	107	13	carrying	carrying	NOUN
faba-168	107	14	amount	amount	NOUN
faba-168	107	15	,	,	PUNCT
faba-168	107	16	leading	lead	VERB
faba-168	107	17	to	to	ADP
faba-168	107	18	an	an	DET
faba-168	107	19	impairment	impairment	ADJ
faba-168	107	20	loss	loss	NOUN
faba-168	107	21	.	.	PUNCT
faba-168	108	1	companies	company	NOUN
faba-168	108	2	may	may	AUX
faba-168	108	3	have	have	AUX
faba-168	108	4	needed	need	VERB
faba-168	108	5	to	to	PART
faba-168	108	6	adjust	adjust	VERB
faba-168	108	7	their	their	PRON
faba-168	108	8	estimates	estimate	NOUN
faba-168	108	9	and	and	CCONJ
faba-168	108	10	assumptions	assumption	NOUN
faba-168	108	11	for	for	ADP
faba-168	108	12	cash	cash	NOUN
faba-168	108	13	flows	flow	NOUN
faba-168	108	14	and	and	CCONJ
faba-168	108	15	discount	discount	NOUN
faba-168	108	16	rates	rate	NOUN
faba-168	108	17	,	,	PUNCT
faba-168	108	18	reflecting	reflect	VERB
faba-168	108	19	the	the	DET
faba-168	108	20	changing	change	VERB
faba-168	108	21	economic	economic	ADJ
faba-168	108	22	environment	environment	NOUN
faba-168	108	23	.	.	PUNCT
faba-168	109	1			X
faba-168	109	2	inventory	inventory	NOUN
faba-168	109	3	valuation	valuation	NOUN
faba-168	109	4	(	(	PUNCT
faba-168	109	5	ias	ias	PROPN
faba-168	109	6	2	2	NUM
faba-168	109	7	):	):	PUNCT
faba-168	109	8	some	some	DET
faba-168	109	9	companies	company	NOUN
faba-168	109	10	faced	face	VERB
faba-168	109	11	challenges	challenge	NOUN
faba-168	109	12	in	in	ADP
faba-168	109	13	valuing	value	VERB
faba-168	109	14	their	their	PRON
faba-168	109	15	inventory	inventory	NOUN
faba-168	109	16	during	during	ADP
faba-168	109	17	the	the	DET
faba-168	109	18	pandemic	pandemic	ADJ
faba-168	109	19	,	,	PUNCT
faba-168	109	20	especially	especially	ADV
faba-168	109	21	those	those	PRON
faba-168	109	22	with	with	ADP
faba-168	109	23	perishable	perishable	ADJ
faba-168	109	24	or	or	CCONJ
faba-168	109	25	slow	slow	ADV
faba-168	109	26	-	-	PUNCT
faba-168	109	27	moving	move	VERB
faba-168	109	28	inventory	inventory	NOUN
faba-168	109	29	.	.	PUNCT
faba-168	110	1	they	they	PRON
faba-168	110	2	might	might	AUX
faba-168	110	3	have	have	AUX
faba-168	110	4	needed	need	VERB
faba-168	110	5	to	to	PART
faba-168	110	6	assess	assess	VERB
faba-168	110	7	whether	whether	SCONJ
faba-168	110	8	the	the	DET
faba-168	110	9	net	net	ADJ
faba-168	110	10	realizable	realizable	ADJ
faba-168	110	11	value	value	NOUN
faba-168	110	12	of	of	ADP
faba-168	110	13	their	their	PRON
faba-168	110	14	inventory	inventory	NOUN
faba-168	110	15	has	have	AUX
faba-168	110	16	declined	decline	VERB
faba-168	110	17	.	.	PUNCT
faba-168	111	1	a	a	DET
faba-168	111	2	change	change	NOUN
faba-168	111	3	in	in	ADP
faba-168	111	4	the	the	DET
faba-168	111	5	lower	low	ADJ
faba-168	111	6	-	-	PUNCT
faba-168	111	7	of	of	ADP
faba-168	111	8	-	-	PUNCT
faba-168	111	9	costor	costor	NOUN
faba-168	111	10	-	-	PUNCT
faba-168	111	11	net	net	NOUN
faba-168	111	12	-	-	PUNCT
faba-168	111	13	realizable	realizable	ADJ
faba-168	111	14	-	-	PUNCT
faba-168	111	15	value	value	NOUN
faba-168	111	16	assessment	assessment	NOUN
faba-168	111	17	can	can	AUX
faba-168	111	18	result	result	VERB
faba-168	111	19	in	in	ADP
faba-168	111	20	recognizing	recognize	VERB
faba-168	111	21	a	a	DET
faba-168	111	22	hidden	hide	VERB
faba-168	111	23	loss	loss	NOUN
faba-168	111	24	in	in	ADP
faba-168	111	25	the	the	DET
faba-168	111	26	income	income	NOUN
faba-168	111	27	statement	statement	NOUN
faba-168	111	28	.	.	PUNCT
faba-168	112	1			NOUN
faba-168	112	2	revenue	revenue	NOUN
faba-168	112	3	recognition	recognition	NOUN
faba-168	112	4	(	(	PUNCT
faba-168	112	5	ifrs	ifrs	NOUN
faba-168	112	6	15	15	NUM
faba-168	112	7	):	):	PUNCT
faba-168	112	8	for	for	ADP
faba-168	112	9	companies	company	NOUN
faba-168	112	10	in	in	ADP
faba-168	112	11	industries	industry	NOUN
faba-168	112	12	like	like	ADP
faba-168	112	13	travel	travel	NOUN
faba-168	112	14	and	and	CCONJ
faba-168	112	15	entertainment	entertainment	NOUN
faba-168	112	16	,	,	PUNCT
faba-168	112	17	the	the	DET
faba-168	112	18	pandemic	pandemic	NOUN
faba-168	112	19	significantly	significantly	ADV
faba-168	112	20	impacted	impact	VERB
faba-168	112	21	their	their	PRON
faba-168	112	22	ability	ability	NOUN
faba-168	112	23	to	to	PART
faba-168	112	24	recognize	recognize	VERB
faba-168	112	25	revenue	revenue	NOUN
faba-168	112	26	according	accord	VERB
faba-168	112	27	to	to	ADP
faba-168	112	28	their	their	PRON
faba-168	112	29	historical	historical	ADJ
faba-168	112	30	patterns	pattern	NOUN
faba-168	112	31	.	.	PUNCT
faba-168	113	1	they	they	PRON
faba-168	113	2	may	may	AUX
faba-168	113	3	have	have	AUX
faba-168	113	4	had	have	VERB
faba-168	113	5	to	to	PART
faba-168	113	6	change	change	VERB
faba-168	113	7	their	their	PRON
faba-168	113	8	revenue	revenue	NOUN
faba-168	113	9	recognition	recognition	NOUN
faba-168	113	10	policies	policy	NOUN
faba-168	113	11	,	,	PUNCT
faba-168	113	12	recognizing	recognize	VERB
faba-168	113	13	revenue	revenue	NOUN
faba-168	113	14	over	over	ADP
faba-168	113	15	time	time	NOUN
faba-168	113	16	instead	instead	ADV
faba-168	113	17	of	of	ADP
faba-168	113	18	at	at	ADP
faba-168	113	19	a	a	DET
faba-168	113	20	point	point	NOUN
faba-168	113	21	in	in	ADP
faba-168	113	22	time	time	NOUN
faba-168	113	23	.	.	PUNCT
faba-168	114	1	this	this	DET
faba-168	114	2	change	change	NOUN
faba-168	114	3	in	in	ADP
faba-168	114	4	accounting	accounting	NOUN
faba-168	114	5	policy	policy	NOUN
faba-168	114	6	can	can	AUX
faba-168	114	7	affect	affect	VERB
faba-168	114	8	the	the	DET
faba-168	114	9	timing	timing	NOUN
faba-168	114	10	and	and	CCONJ
faba-168	114	11	amount	amount	NOUN
faba-168	114	12	of	of	ADP
faba-168	114	13	revenue	revenue	NOUN
faba-168	114	14	recognized	recognize	VERB
faba-168	114	15	,	,	PUNCT
faba-168	114	16	potentially	potentially	ADV
faba-168	114	17	leading	lead	VERB
faba-168	114	18	to	to	ADP
faba-168	114	19	hidden	hide	VERB
faba-168	114	20	losses	loss	NOUN
faba-168	114	21	or	or	CCONJ
faba-168	114	22	gains	gain	NOUN
faba-168	114	23	.	.	PUNCT
faba-168	115	1			NOUN
faba-168	115	2	lease	lease	NOUN
faba-168	115	3	accounting	accounting	NOUN
faba-168	115	4	(	(	PUNCT
faba-168	115	5	ifrs	ifrs	NOUN
faba-168	115	6	16	16	NUM
faba-168	115	7	):	):	PUNCT
faba-168	115	8	under	under	ADP
faba-168	115	9	ifrs	ifrs	PROPN
faba-168	115	10	16	16	NUM
faba-168	115	11	,	,	PUNCT
faba-168	115	12	lessees	lessee	NOUN
faba-168	115	13	recognize	recognize	VERB
faba-168	115	14	lease	lease	NOUN
faba-168	115	15	liabilities	liability	NOUN
faba-168	115	16	and	and	CCONJ
faba-168	115	17	right	right	NOUN
faba-168	115	18	-	-	PUNCT
faba-168	115	19	of	of	ADP
faba-168	115	20	-	-	PUNCT
faba-168	115	21	use	use	NOUN
faba-168	115	22	assets	asset	NOUN
faba-168	115	23	on	on	ADP
faba-168	115	24	their	their	PRON
faba-168	115	25	balance	balance	NOUN
faba-168	115	26	sheets	sheet	NOUN
faba-168	115	27	.	.	PUNCT
faba-168	116	1	the	the	DET
faba-168	116	2	economic	economic	ADJ
faba-168	116	3	impacts	impact	NOUN
faba-168	116	4	of	of	ADP
faba-168	116	5	covid-19	covid-19	PROPN
faba-168	116	6	may	may	AUX
faba-168	116	7	have	have	AUX
faba-168	116	8	led	lead	VERB
faba-168	116	9	companies	company	NOUN
faba-168	116	10	to	to	PART
faba-168	116	11	reassess	reassess	VERB
faba-168	116	12	their	their	PRON
faba-168	116	13	lease	lease	NOUN
faba-168	116	14	terms	term	NOUN
faba-168	116	15	,	,	PUNCT
faba-168	116	16	exercise	exercise	NOUN
faba-168	116	17	break	break	NOUN
faba-168	116	18	clauses	clause	NOUN
faba-168	116	19	,	,	PUNCT
faba-168	116	20	or	or	CCONJ
faba-168	116	21	negotiate	negotiate	VERB
faba-168	116	22	rent	rent	NOUN
faba-168	116	23	concessions	concession	NOUN
faba-168	116	24	.	.	PUNCT
faba-168	117	1	these	these	DET
faba-168	117	2	changes	change	NOUN
faba-168	117	3	in	in	ADP
faba-168	117	4	lease	lease	NOUN
faba-168	117	5	terms	term	NOUN
faba-168	117	6	can	can	AUX
faba-168	117	7	result	result	VERB
faba-168	117	8	in	in	ADP
faba-168	117	9	adjustments	adjustment	NOUN
faba-168	117	10	to	to	ADP
faba-168	117	11	the	the	DET
faba-168	117	12	lease	lease	NOUN
faba-168	117	13	liability	liability	NOUN
faba-168	117	14	and	and	CCONJ
faba-168	117	15	right	right	NOUN
faba-168	117	16	-	-	PUNCT
faba-168	117	17	of	of	ADP
faba-168	117	18	-	-	PUNCT
faba-168	117	19	use	use	NOUN
faba-168	117	20	asset	asset	NOUN
faba-168	117	21	,	,	PUNCT
faba-168	117	22	impacting	impact	VERB
faba-168	117	23	the	the	DET
faba-168	117	24	balance	balance	NOUN
faba-168	117	25	sheet	sheet	NOUN
faba-168	117	26	and	and	CCONJ
faba-168	117	27	potentially	potentially	ADV
faba-168	117	28	revealing	reveal	VERB
faba-168	117	29	hidden	hidden	ADJ
faba-168	117	30	losses	loss	NOUN
faba-168	117	31	.	.	PUNCT
faba-168	118	1			PRON
faba-168	118	2	expected	expect	VERB
faba-168	118	3	credit	credit	NOUN
faba-168	118	4	losses	loss	NOUN
faba-168	118	5	(	(	PUNCT
faba-168	118	6	ifrs	ifrs	NOUN
faba-168	118	7	9	9	NUM
faba-168	118	8	):	):	PUNCT
faba-168	118	9	financial	financial	ADJ
faba-168	118	10	institutions	institution	NOUN
faba-168	118	11	have	have	AUX
faba-168	118	12	had	have	VERB
faba-168	118	13	to	to	PART
faba-168	118	14	consider	consider	VERB
faba-168	118	15	the	the	DET
faba-168	118	16	expected	expect	VERB
faba-168	118	17	credit	credit	NOUN
faba-168	118	18	losses	loss	NOUN
faba-168	118	19	on	on	ADP
faba-168	118	20	their	their	PRON
faba-168	118	21	loan	loan	NOUN
faba-168	118	22	portfolios	portfolio	NOUN
faba-168	118	23	due	due	ADP
faba-168	118	24	to	to	ADP
faba-168	118	25	the	the	DET
faba-168	118	26	economic	economic	ADJ
faba-168	118	27	uncertainty	uncertainty	NOUN
faba-168	118	28	brought	bring	VERB
faba-168	118	29	about	about	ADP
faba-168	118	30	by	by	ADP
faba-168	118	31	the	the	DET
faba-168	118	32	pandemic	pandemic	ADJ
faba-168	118	33	.	.	PUNCT
faba-168	119	1	changes	change	NOUN
faba-168	119	2	in	in	ADP
faba-168	119	3	macroeconomic	macroeconomic	ADJ
faba-168	119	4	factors	factor	NOUN
faba-168	119	5	can	can	AUX
faba-168	119	6	lead	lead	VERB
faba-168	119	7	to	to	ADP
faba-168	119	8	changes	change	NOUN
faba-168	119	9	in	in	ADP
faba-168	119	10	the	the	DET
faba-168	119	11	probability	probability	NOUN
faba-168	119	12	of	of	ADP
faba-168	119	13	default	default	NOUN
faba-168	119	14	and	and	CCONJ
faba-168	119	15	the	the	DET
faba-168	119	16	credit	credit	NOUN
faba-168	119	17	risk	risk	NOUN
faba-168	119	18	of	of	ADP
faba-168	119	19	borrowers	borrower	NOUN
faba-168	119	20	,	,	PUNCT
faba-168	119	21	necessitating	necessitate	VERB
faba-168	119	22	adjustments	adjustment	NOUN
faba-168	119	23	to	to	ADP
faba-168	119	24	the	the	DET
faba-168	119	25	expected	expect	VERB
faba-168	119	26	credit	credit	NOUN
faba-168	119	27	loss	loss	NOUN
faba-168	119	28	allowances	allowance	NOUN
faba-168	119	29	.	.	PUNCT
faba-168	120	1	these	these	DET
faba-168	120	2	adjustments	adjustment	NOUN
faba-168	120	3	can	can	AUX
faba-168	120	4	lead	lead	VERB
faba-168	120	5	to	to	ADP
faba-168	120	6	hidden	hide	VERB
faba-168	120	7	losses	loss	NOUN
faba-168	120	8	in	in	ADP
faba-168	120	9	the	the	DET
faba-168	120	10	financial	financial	ADJ
faba-168	120	11	statements	statement	NOUN
faba-168	120	12	.	.	PUNCT
faba-168	121	1	mirkovic	mirkovic	ADJ
faba-168	121	2	,	,	PUNCT
faba-168	121	3	gligoric	gligoric	ADJ
faba-168	121	4	,	,	PUNCT
faba-168	121	5	pavlovic	pavlovic	ADJ
faba-168	121	6	and	and	CCONJ
faba-168	121	7	lutovac	lutovac	ADJ
faba-168	121	8	/	/	SYM
faba-168	121	9	finance	finance	NOUN
faba-168	121	10	,	,	PUNCT
faba-168	121	11	accounting	accounting	NOUN
faba-168	121	12	and	and	CCONJ
faba-168	121	13	business	business	NOUN
faba-168	121	14	analysis	analysis	NOUN
faba-168	121	15	,	,	PUNCT
faba-168	121	16	volume	volume	NOUN
faba-168	121	17	5	5	NUM
faba-168	121	18	,	,	PUNCT
faba-168	121	19	issue	issue	NOUN
faba-168	121	20	2	2	NUM
faba-168	121	21	,	,	PUNCT
faba-168	121	22	2023	2023	NUM
faba-168	121	23	144	144	NUM
faba-168	121	24	in	in	ADP
faba-168	121	25	all	all	DET
faba-168	121	26	these	these	DET
faba-168	121	27	examples	example	NOUN
faba-168	121	28	,	,	PUNCT
faba-168	121	29	companies	company	NOUN
faba-168	121	30	may	may	AUX
faba-168	121	31	have	have	AUX
faba-168	121	32	had	have	VERB
faba-168	121	33	to	to	PART
faba-168	121	34	reassess	reassess	VERB
faba-168	121	35	their	their	PRON
faba-168	121	36	accounting	accounting	NOUN
faba-168	121	37	policies	policy	NOUN
faba-168	121	38	and	and	CCONJ
faba-168	121	39	estimates	estimate	NOUN
faba-168	121	40	in	in	ADP
faba-168	121	41	response	response	NOUN
faba-168	121	42	to	to	ADP
faba-168	121	43	the	the	DET
faba-168	121	44	covid-19	covid-19	PROPN
faba-168	121	45	pandemic	pandemic	NOUN
faba-168	121	46	's	's	PART
faba-168	121	47	economic	economic	ADJ
faba-168	121	48	impacts	impact	NOUN
faba-168	121	49	.	.	PUNCT
faba-168	122	1	these	these	DET
faba-168	122	2	adjustments	adjustment	NOUN
faba-168	122	3	can	can	AUX
faba-168	122	4	result	result	VERB
faba-168	122	5	in	in	ADP
faba-168	122	6	the	the	DET
faba-168	122	7	recognition	recognition	NOUN
faba-168	122	8	of	of	ADP
faba-168	122	9	hidden	hide	VERB
faba-168	122	10	losses	loss	NOUN
faba-168	122	11	or	or	CCONJ
faba-168	122	12	gains	gain	NOUN
faba-168	122	13	,	,	PUNCT
faba-168	122	14	highlighting	highlight	VERB
faba-168	122	15	the	the	DET
faba-168	122	16	importance	importance	NOUN
faba-168	122	17	of	of	ADP
faba-168	122	18	transparent	transparent	ADJ
faba-168	122	19	and	and	CCONJ
faba-168	122	20	accurate	accurate	ADJ
faba-168	122	21	financial	financial	ADJ
faba-168	122	22	reporting	reporting	NOUN
faba-168	122	23	under	under	ADP
faba-168	122	24	ifrs	ifrs	PROPN
faba-168	122	25	.	.	PUNCT
faba-168	123	1	companies	company	NOUN
faba-168	123	2	are	be	AUX
faba-168	123	3	required	require	VERB
faba-168	123	4	to	to	PART
faba-168	123	5	disclose	disclose	VERB
faba-168	123	6	these	these	DET
faba-168	123	7	changes	change	NOUN
faba-168	123	8	in	in	ADP
faba-168	123	9	accounting	accounting	NOUN
faba-168	123	10	policies	policy	NOUN
faba-168	123	11	and	and	CCONJ
faba-168	123	12	the	the	DET
faba-168	123	13	impact	impact	NOUN
faba-168	123	14	on	on	ADP
faba-168	123	15	their	their	PRON
faba-168	123	16	financial	financial	ADJ
faba-168	123	17	statements	statement	NOUN
faba-168	123	18	in	in	ADP
faba-168	123	19	their	their	PRON
faba-168	123	20	notes	note	NOUN
faba-168	123	21	to	to	ADP
faba-168	123	22	the	the	DET
faba-168	123	23	financial	financial	ADJ
faba-168	123	24	statements	statement	NOUN
faba-168	123	25	to	to	PART
faba-168	123	26	provide	provide	VERB
faba-168	123	27	transparency	transparency	NOUN
faba-168	123	28	to	to	ADP
faba-168	123	29	stakeholders	stakeholder	NOUN
faba-168	123	30	.	.	PUNCT
faba-168	124	1	implications	implication	NOUN
faba-168	124	2	and	and	CCONJ
faba-168	124	3	lessons	lesson	NOUN
faba-168	124	4	learned	learn	VERB
faba-168	124	5	the	the	DET
faba-168	124	6	study	study	NOUN
faba-168	124	7	's	's	PART
faba-168	124	8	findings	finding	NOUN
faba-168	124	9	underscore	underscore	VERB
faba-168	124	10	the	the	DET
faba-168	124	11	critical	critical	ADJ
faba-168	124	12	role	role	NOUN
faba-168	124	13	of	of	ADP
faba-168	124	14	dynamic	dynamic	ADJ
faba-168	124	15	accounting	accounting	NOUN
faba-168	124	16	policies	policy	NOUN
faba-168	124	17	in	in	ADP
faba-168	124	18	navigating	navigate	VERB
faba-168	124	19	uncertain	uncertain	ADJ
faba-168	124	20	and	and	CCONJ
faba-168	124	21	volatile	volatile	ADJ
faba-168	124	22	environments	environment	NOUN
faba-168	124	23	,	,	PUNCT
faba-168	124	24	such	such	ADJ
faba-168	124	25	as	as	ADP
faba-168	124	26	those	those	PRON
faba-168	124	27	prompted	prompt	VERB
faba-168	124	28	by	by	ADP
faba-168	124	29	the	the	DET
faba-168	124	30	covid-19	covid-19	PROPN
faba-168	124	31	pandemic	pandemic	NOUN
faba-168	124	32	(	(	PUNCT
faba-168	124	33	kugler	kugler	PROPN
faba-168	124	34	et	et	PROPN
faba-168	124	35	al	al	PROPN
faba-168	124	36	.	.	PROPN
faba-168	124	37	2021	2021	NUM
faba-168	124	38	)	)	PUNCT
faba-168	124	39	.	.	PUNCT
faba-168	125	1	hidden	hide	VERB
faba-168	125	2	losses	loss	NOUN
faba-168	125	3	and	and	CCONJ
faba-168	125	4	valuation	valuation	NOUN
faba-168	125	5	shifts	shift	NOUN
faba-168	125	6	serve	serve	VERB
faba-168	125	7	as	as	ADP
faba-168	125	8	indicators	indicator	NOUN
faba-168	125	9	of	of	ADP
faba-168	125	10	the	the	DET
faba-168	125	11	need	need	NOUN
faba-168	125	12	for	for	ADP
faba-168	125	13	transparent	transparent	ADJ
faba-168	125	14	and	and	CCONJ
faba-168	125	15	adaptable	adaptable	ADJ
faba-168	125	16	reporting	reporting	NOUN
faba-168	125	17	practices	practice	NOUN
faba-168	125	18	that	that	PRON
faba-168	125	19	accurately	accurately	ADV
faba-168	125	20	capture	capture	VERB
faba-168	125	21	market	market	NOUN
faba-168	125	22	realities	reality	NOUN
faba-168	125	23	(	(	PUNCT
faba-168	125	24	kugler	kugler	PROPN
faba-168	125	25	et	et	PROPN
faba-168	125	26	al	al	PROPN
faba-168	125	27	.	.	PROPN
faba-168	125	28	2021	2021	NUM
faba-168	125	29	)	)	PUNCT
faba-168	125	30	.	.	PUNCT
faba-168	126	1	the	the	DET
faba-168	126	2	broader	broad	ADJ
faba-168	126	3	implications	implication	NOUN
faba-168	126	4	of	of	ADP
faba-168	126	5	this	this	DET
faba-168	126	6	study	study	NOUN
faba-168	126	7	extend	extend	VERB
faba-168	126	8	to	to	ADP
faba-168	126	9	regulatory	regulatory	ADJ
faba-168	126	10	frameworks	framework	NOUN
faba-168	126	11	,	,	PUNCT
faba-168	126	12	risk	risk	NOUN
faba-168	126	13	management	management	NOUN
faba-168	126	14	strategies	strategy	NOUN
faba-168	126	15	,	,	PUNCT
faba-168	126	16	and	and	CCONJ
faba-168	126	17	corporate	corporate	ADJ
faba-168	126	18	governance	governance	NOUN
faba-168	126	19	practices	practice	NOUN
faba-168	126	20	(	(	PUNCT
faba-168	126	21	kugler	kugler	PROPN
faba-168	126	22	et	et	PROPN
faba-168	126	23	al	al	PROPN
faba-168	126	24	.	.	PROPN
faba-168	126	25	2021	2021	NUM
faba-168	126	26	)	)	PUNCT
faba-168	126	27	.	.	PUNCT
faba-168	127	1	companies	company	NOUN
faba-168	127	2	and	and	CCONJ
faba-168	127	3	policymakers	policymaker	NOUN
faba-168	127	4	can	can	AUX
faba-168	127	5	draw	draw	VERB
faba-168	127	6	lessons	lesson	NOUN
faba-168	127	7	from	from	ADP
faba-168	127	8	the	the	DET
faba-168	127	9	pandemic	pandemic	ADJ
faba-168	127	10	experience	experience	NOUN
faba-168	127	11	to	to	PART
faba-168	127	12	enhance	enhance	VERB
faba-168	127	13	their	their	PRON
faba-168	127	14	preparedness	preparedness	NOUN
faba-168	127	15	for	for	ADP
faba-168	127	16	future	future	ADJ
faba-168	127	17	disruptions	disruption	NOUN
faba-168	127	18	and	and	CCONJ
faba-168	127	19	refine	refine	VERB
faba-168	127	20	financial	financial	ADJ
faba-168	127	21	reporting	reporting	NOUN
faba-168	127	22	practices	practice	NOUN
faba-168	127	23	that	that	PRON
faba-168	127	24	reflect	reflect	VERB
faba-168	127	25	economic	economic	ADJ
faba-168	127	26	realities	reality	NOUN
faba-168	127	27	with	with	ADP
faba-168	127	28	greater	great	ADJ
faba-168	127	29	accuracy	accuracy	NOUN
faba-168	127	30	(	(	PUNCT
faba-168	127	31	kugler	kugler	PROPN
faba-168	127	32	et	et	PROPN
faba-168	127	33	al	al	PROPN
faba-168	127	34	.	.	PROPN
faba-168	127	35	2021	2021	NUM
faba-168	127	36	)	)	PUNCT
faba-168	127	37	.	.	PUNCT
faba-168	128	1	the	the	DET
faba-168	128	2	examples	example	NOUN
faba-168	128	3	given	give	VERB
faba-168	128	4	illustrate	illustrate	VERB
faba-168	128	5	the	the	DET
faba-168	128	6	challenges	challenge	NOUN
faba-168	128	7	and	and	CCONJ
faba-168	128	8	opportunities	opportunity	NOUN
faba-168	128	9	companies	company	NOUN
faba-168	128	10	encountered	encounter	VERB
faba-168	128	11	during	during	ADP
faba-168	128	12	and	and	CCONJ
faba-168	128	13	after	after	ADP
faba-168	128	14	the	the	DET
faba-168	128	15	covid-19	covid-19	PROPN
faba-168	128	16	pandemic	pandemic	ADJ
faba-168	128	17	(	(	PUNCT
faba-168	128	18	lev	lev	NOUN
faba-168	128	19	2003	2003	NUM
faba-168	128	20	)	)	PUNCT
faba-168	128	21	.	.	PUNCT
faba-168	129	1	the	the	DET
faba-168	129	2	ability	ability	NOUN
faba-168	129	3	to	to	PART
faba-168	129	4	navigate	navigate	VERB
faba-168	129	5	hidden	hidden	ADJ
faba-168	129	6	losses	loss	NOUN
faba-168	129	7	and	and	CCONJ
faba-168	129	8	valuation	valuation	NOUN
faba-168	129	9	shifts	shift	NOUN
faba-168	129	10	hinged	hinge	VERB
faba-168	129	11	on	on	ADP
faba-168	129	12	adaptability	adaptability	NOUN
faba-168	129	13	,	,	PUNCT
faba-168	129	14	accurate	accurate	ADJ
faba-168	129	15	financial	financial	ADJ
faba-168	129	16	reporting	reporting	NOUN
faba-168	129	17	,	,	PUNCT
faba-168	129	18	and	and	CCONJ
faba-168	129	19	collaboration	collaboration	NOUN
faba-168	129	20	between	between	ADP
faba-168	129	21	finance	finance	NOUN
faba-168	129	22	teams	team	NOUN
faba-168	129	23	and	and	CCONJ
faba-168	129	24	auditors	auditor	NOUN
faba-168	129	25	(	(	PUNCT
faba-168	129	26	defond	defond	VERB
faba-168	129	27	and	and	CCONJ
faba-168	129	28	zhang	zhang	PROPN
faba-168	129	29	2014	2014	NUM
faba-168	129	30	;	;	PUNCT
faba-168	129	31	laux	laux	PROPN
faba-168	129	32	and	and	CCONJ
faba-168	129	33	leuz	leuz	VERB
faba-168	129	34	2009	2009	NUM
faba-168	129	35	)	)	PUNCT
faba-168	129	36	.	.	PUNCT
faba-168	130	1	companies	company	NOUN
faba-168	130	2	that	that	PRON
faba-168	130	3	adjusted	adjust	VERB
faba-168	130	4	their	their	PRON
faba-168	130	5	accounting	accounting	NOUN
faba-168	130	6	policies	policy	NOUN
faba-168	130	7	to	to	PART
faba-168	130	8	align	align	VERB
faba-168	130	9	with	with	ADP
faba-168	130	10	market	market	NOUN
faba-168	130	11	realities	reality	NOUN
faba-168	130	12	were	be	AUX
faba-168	130	13	better	well	ADV
faba-168	130	14	equipped	equip	VERB
faba-168	130	15	to	to	PART
faba-168	130	16	communicate	communicate	VERB
faba-168	130	17	transparently	transparently	ADV
faba-168	130	18	with	with	ADP
faba-168	130	19	stakeholders	stakeholder	NOUN
faba-168	130	20	,	,	PUNCT
faba-168	130	21	make	make	VERB
faba-168	130	22	informed	informed	ADJ
faba-168	130	23	decisions	decision	NOUN
faba-168	130	24	,	,	PUNCT
faba-168	130	25	and	and	CCONJ
faba-168	130	26	strategize	strategize	VERB
faba-168	130	27	for	for	ADP
faba-168	130	28	the	the	DET
faba-168	130	29	future	future	NOUN
faba-168	130	30	.	.	PUNCT
faba-168	131	1	conclusion	conclusion	NOUN
faba-168	131	2	this	this	DET
faba-168	131	3	paper	paper	NOUN
faba-168	131	4	delved	delve	VERB
faba-168	131	5	into	into	ADP
faba-168	131	6	the	the	DET
faba-168	131	7	intricate	intricate	ADJ
faba-168	131	8	relationship	relationship	NOUN
faba-168	131	9	between	between	ADP
faba-168	131	10	hidden	hide	VERB
faba-168	131	11	losses	loss	NOUN
faba-168	131	12	,	,	PUNCT
faba-168	131	13	valuation	valuation	NOUN
faba-168	131	14	shifts	shift	NOUN
faba-168	131	15	,	,	PUNCT
faba-168	131	16	and	and	CCONJ
faba-168	131	17	accounting	accounting	NOUN
faba-168	131	18	policies	policy	NOUN
faba-168	131	19	amidst	amidst	ADP
faba-168	131	20	and	and	CCONJ
faba-168	131	21	following	follow	VERB
faba-168	131	22	the	the	DET
faba-168	131	23	covid-19	covid-19	PROPN
faba-168	131	24	pandemic	pandemic	NOUN
faba-168	131	25	within	within	ADP
faba-168	131	26	a	a	DET
faba-168	131	27	constantly	constantly	ADV
faba-168	131	28	fluctuating	fluctuate	VERB
faba-168	131	29	price	price	NOUN
faba-168	131	30	environment	environment	NOUN
faba-168	131	31	.	.	PUNCT
faba-168	132	1	the	the	DET
faba-168	132	2	research	research	NOUN
faba-168	132	3	unveiled	unveil	VERB
faba-168	132	4	the	the	DET
faba-168	132	5	profound	profound	ADJ
faba-168	132	6	impact	impact	NOUN
faba-168	132	7	of	of	ADP
faba-168	132	8	the	the	DET
faba-168	132	9	pandemic	pandemic	NOUN
faba-168	132	10	on	on	ADP
faba-168	132	11	financial	financial	ADJ
faba-168	132	12	markets	market	NOUN
faba-168	132	13	,	,	PUNCT
faba-168	132	14	characterized	characterize	VERB
faba-168	132	15	by	by	ADP
faba-168	132	16	heightened	heighten	VERB
faba-168	132	17	price	price	NOUN
faba-168	132	18	volatility	volatility	NOUN
faba-168	132	19	,	,	PUNCT
faba-168	132	20	disruptions	disruption	NOUN
faba-168	132	21	in	in	ADP
faba-168	132	22	business	business	NOUN
faba-168	132	23	operations	operation	NOUN
faba-168	132	24	,	,	PUNCT
faba-168	132	25	and	and	CCONJ
faba-168	132	26	pervasive	pervasive	ADJ
faba-168	132	27	uncertainty	uncertainty	NOUN
faba-168	132	28	.	.	PUNCT
faba-168	133	1	consequently	consequently	ADV
faba-168	133	2	,	,	PUNCT
faba-168	133	3	hidden	hide	VERB
faba-168	133	4	losses	loss	NOUN
faba-168	133	5	became	become	VERB
faba-168	133	6	a	a	DET
faba-168	133	7	focal	focal	ADJ
faba-168	133	8	point	point	NOUN
faba-168	133	9	as	as	SCONJ
faba-168	133	10	companies	company	NOUN
faba-168	133	11	grappled	grapple	VERB
faba-168	133	12	with	with	ADP
faba-168	133	13	the	the	DET
faba-168	133	14	abrupt	abrupt	ADJ
faba-168	133	15	revelation	revelation	NOUN
faba-168	133	16	of	of	ADP
faba-168	133	17	previously	previously	ADV
faba-168	133	18	concealed	conceal	VERB
faba-168	133	19	declines	decline	NOUN
faba-168	133	20	in	in	ADP
faba-168	133	21	asset	asset	NOUN
faba-168	133	22	values	value	NOUN
faba-168	133	23	.	.	PUNCT
faba-168	134	1	valuation	valuation	NOUN
faba-168	134	2	shifts	shift	NOUN
faba-168	134	3	emerged	emerge	VERB
faba-168	134	4	as	as	ADP
faba-168	134	5	a	a	DET
faba-168	134	6	response	response	NOUN
faba-168	134	7	to	to	ADP
faba-168	134	8	evolving	evolve	VERB
faba-168	134	9	market	market	NOUN
faba-168	134	10	dynamics	dynamic	NOUN
faba-168	134	11	,	,	PUNCT
faba-168	134	12	as	as	SCONJ
faba-168	134	13	businesses	business	NOUN
faba-168	134	14	reevaluated	reevaluate	VERB
faba-168	134	15	the	the	DET
faba-168	134	16	value	value	NOUN
faba-168	134	17	of	of	ADP
faba-168	134	18	their	their	PRON
faba-168	134	19	assets	asset	NOUN
faba-168	134	20	.	.	PUNCT
faba-168	135	1	the	the	DET
faba-168	135	2	unprecedented	unprecedented	ADJ
faba-168	135	3	circumstances	circumstance	NOUN
faba-168	135	4	posed	pose	VERB
faba-168	135	5	a	a	DET
faba-168	135	6	challenge	challenge	NOUN
faba-168	135	7	to	to	ADP
faba-168	135	8	traditional	traditional	ADJ
faba-168	135	9	accounting	accounting	NOUN
faba-168	135	10	policies	policy	NOUN
faba-168	135	11	,	,	PUNCT
faba-168	135	12	prompting	prompt	VERB
faba-168	135	13	companies	company	NOUN
faba-168	135	14	to	to	PART
faba-168	135	15	adapt	adapt	VERB
faba-168	135	16	their	their	PRON
faba-168	135	17	methodologies	methodology	NOUN
faba-168	135	18	.	.	PUNCT
faba-168	136	1	these	these	DET
faba-168	136	2	adjustments	adjustment	NOUN
faba-168	136	3	aimed	aim	VERB
faba-168	136	4	to	to	PART
faba-168	136	5	capture	capture	VERB
faba-168	136	6	hidden	hide	VERB
faba-168	136	7	losses	loss	NOUN
faba-168	136	8	and	and	CCONJ
faba-168	136	9	present	present	ADJ
faba-168	136	10	accurate	accurate	ADJ
faba-168	136	11	valuations	valuation	NOUN
faba-168	136	12	.	.	PUNCT
faba-168	137	1	consequently	consequently	ADV
faba-168	137	2	,	,	PUNCT
faba-168	137	3	these	these	DET
faba-168	137	4	policy	policy	NOUN
faba-168	137	5	changes	change	NOUN
faba-168	137	6	had	have	VERB
faba-168	137	7	implications	implication	NOUN
faba-168	137	8	for	for	ADP
faba-168	137	9	financial	financial	ADJ
faba-168	137	10	reporting	reporting	NOUN
faba-168	137	11	,	,	PUNCT
faba-168	137	12	ultimately	ultimately	ADV
faba-168	137	13	enhancing	enhance	VERB
faba-168	137	14	transparency	transparency	NOUN
faba-168	137	15	and	and	CCONJ
faba-168	137	16	reflecting	reflect	VERB
faba-168	137	17	the	the	DET
faba-168	137	18	pandemic	pandemic	NOUN
faba-168	137	19	's	's	PART
faba-168	137	20	impact	impact	NOUN
faba-168	137	21	on	on	ADP
faba-168	137	22	the	the	DET
faba-168	137	23	financial	financial	ADJ
faba-168	137	24	positions	position	NOUN
faba-168	137	25	of	of	ADP
faba-168	137	26	companies	company	NOUN
faba-168	137	27	.	.	PUNCT
faba-168	138	1	the	the	DET
faba-168	138	2	paper	paper	NOUN
faba-168	138	3	's	's	PART
faba-168	138	4	contributions	contribution	NOUN
faba-168	138	5	to	to	ADP
faba-168	138	6	the	the	DET
faba-168	138	7	existing	exist	VERB
faba-168	138	8	literature	literature	NOUN
faba-168	138	9	lie	lie	VERB
faba-168	138	10	in	in	ADP
faba-168	138	11	its	its	PRON
faba-168	138	12	exploration	exploration	NOUN
faba-168	138	13	of	of	ADP
faba-168	138	14	the	the	DET
faba-168	138	15	intricate	intricate	ADJ
faba-168	138	16	interplay	interplay	NOUN
faba-168	138	17	between	between	ADP
faba-168	138	18	hidden	hide	VERB
faba-168	138	19	losses	loss	NOUN
faba-168	138	20	,	,	PUNCT
faba-168	138	21	valuation	valuation	NOUN
faba-168	138	22	shifts	shift	NOUN
faba-168	138	23	,	,	PUNCT
faba-168	138	24	and	and	CCONJ
faba-168	138	25	accounting	accounting	NOUN
faba-168	138	26	policies	policy	NOUN
faba-168	138	27	during	during	ADP
faba-168	138	28	a	a	DET
faba-168	138	29	global	global	ADJ
faba-168	138	30	crisis	crisis	NOUN
faba-168	138	31	.	.	PUNCT
faba-168	139	1	the	the	DET
faba-168	139	2	study	study	NOUN
faba-168	139	3	sheds	shed	VERB
faba-168	139	4	light	light	NOUN
faba-168	139	5	on	on	ADP
faba-168	139	6	the	the	DET
faba-168	139	7	significance	significance	NOUN
faba-168	139	8	of	of	ADP
faba-168	139	9	flexible	flexible	ADJ
faba-168	139	10	accounting	accounting	NOUN
faba-168	139	11	policies	policy	NOUN
faba-168	139	12	in	in	ADP
faba-168	139	13	adapting	adapt	VERB
faba-168	139	14	to	to	ADP
faba-168	139	15	uncertain	uncertain	ADJ
faba-168	139	16	environments	environment	NOUN
faba-168	139	17	and	and	CCONJ
faba-168	139	18	delivering	deliver	VERB
faba-168	139	19	precise	precise	ADJ
faba-168	139	20	financial	financial	ADJ
faba-168	139	21	information	information	NOUN
faba-168	139	22	.	.	PUNCT
faba-168	140	1	looking	look	VERB
faba-168	140	2	ahead	ahead	ADV
faba-168	140	3	,	,	PUNCT
faba-168	140	4	future	future	ADJ
faba-168	140	5	research	research	NOUN
faba-168	140	6	could	could	AUX
faba-168	140	7	delve	delve	VERB
faba-168	140	8	into	into	ADP
faba-168	140	9	the	the	DET
faba-168	140	10	long	long	ADJ
faba-168	140	11	-	-	PUNCT
faba-168	140	12	term	term	NOUN
faba-168	140	13	consequences	consequence	NOUN
faba-168	140	14	of	of	ADP
faba-168	140	15	accounting	accounting	NOUN
faba-168	140	16	policy	policy	NOUN
faba-168	140	17	adjustments	adjustment	NOUN
faba-168	140	18	in	in	ADP
faba-168	140	19	the	the	DET
faba-168	140	20	post	post	ADJ
faba-168	140	21	-	-	ADJ
faba-168	140	22	pandemic	pandemic	ADJ
faba-168	140	23	era	era	NOUN
faba-168	140	24	.	.	PUNCT
faba-168	141	1	this	this	DET
faba-168	141	2	analysis	analysis	NOUN
faba-168	141	3	might	might	AUX
faba-168	141	4	include	include	VERB
faba-168	141	5	their	their	PRON
faba-168	141	6	effects	effect	NOUN
faba-168	141	7	on	on	ADP
faba-168	141	8	financial	financial	ADJ
faba-168	141	9	performance	performance	NOUN
faba-168	141	10	and	and	CCONJ
faba-168	141	11	how	how	SCONJ
faba-168	141	12	stakeholders	stakeholder	NOUN
faba-168	141	13	perceive	perceive	VERB
faba-168	141	14	them	they	PRON
faba-168	141	15	.	.	PUNCT
faba-168	142	1	additionally	additionally	ADV
faba-168	142	2	,	,	PUNCT
faba-168	142	3	exploring	explore	VERB
faba-168	142	4	the	the	DET
faba-168	142	5	roles	role	NOUN
faba-168	142	6	of	of	ADP
faba-168	142	7	regulatory	regulatory	ADJ
faba-168	142	8	frameworks	framework	NOUN
faba-168	142	9	and	and	CCONJ
faba-168	142	10	auditors	auditor	NOUN
faba-168	142	11	in	in	ADP
faba-168	142	12	ensuring	ensure	VERB
faba-168	142	13	transparent	transparent	ADJ
faba-168	142	14	and	and	CCONJ
faba-168	142	15	reliable	reliable	ADJ
faba-168	142	16	financial	financial	ADJ
faba-168	142	17	reporting	reporting	NOUN
faba-168	142	18	during	during	ADP
faba-168	142	19	crises	crisis	NOUN
faba-168	142	20	could	could	AUX
faba-168	142	21	provide	provide	VERB
faba-168	142	22	valuable	valuable	ADJ
faba-168	142	23	insights	insight	NOUN
faba-168	142	24	.	.	PUNCT
faba-168	143	1	in	in	ADP
faba-168	143	2	conclusion	conclusion	NOUN
faba-168	143	3	,	,	PUNCT
faba-168	143	4	this	this	DET
faba-168	143	5	study	study	NOUN
faba-168	143	6	underscores	underscore	VERB
faba-168	143	7	the	the	DET
faba-168	143	8	vital	vital	ADJ
faba-168	143	9	role	role	NOUN
faba-168	143	10	of	of	ADP
faba-168	143	11	adaptable	adaptable	ADJ
faba-168	143	12	accounting	accounting	NOUN
faba-168	143	13	policies	policy	NOUN
faba-168	143	14	in	in	ADP
faba-168	143	15	addressing	address	VERB
faba-168	143	16	unprecedented	unprecedented	ADJ
faba-168	143	17	challenges	challenge	NOUN
faba-168	143	18	.	.	PUNCT
faba-168	144	1	it	it	PRON
faba-168	144	2	emphasizes	emphasize	VERB
faba-168	144	3	the	the	DET
faba-168	144	4	importance	importance	NOUN
faba-168	144	5	of	of	ADP
faba-168	144	6	transparency	transparency	NOUN
faba-168	144	7	in	in	ADP
faba-168	144	8	accurately	accurately	ADV
faba-168	144	9	representing	represent	VERB
faba-168	144	10	hidden	hide	VERB
faba-168	144	11	losses	loss	NOUN
faba-168	144	12	,	,	PUNCT
faba-168	144	13	valuation	valuation	NOUN
faba-168	144	14	changes	change	NOUN
faba-168	144	15	,	,	PUNCT
faba-168	144	16	and	and	CCONJ
faba-168	144	17	shifting	shift	VERB
faba-168	144	18	market	market	NOUN
faba-168	144	19	conditions	condition	NOUN
faba-168	144	20	.	.	PUNCT
faba-168	145	1	the	the	DET
faba-168	145	2	lessons	lesson	NOUN
faba-168	145	3	derived	derive	VERB
faba-168	145	4	from	from	ADP
faba-168	145	5	this	this	DET
faba-168	145	6	research	research	NOUN
faba-168	145	7	can	can	AUX
faba-168	145	8	inform	inform	VERB
faba-168	145	9	future	future	ADJ
faba-168	145	10	financial	financial	ADJ
faba-168	145	11	reporting	reporting	NOUN
faba-168	145	12	practices	practice	NOUN
faba-168	145	13	and	and	CCONJ
faba-168	145	14	contribute	contribute	VERB
faba-168	145	15	to	to	ADP
faba-168	145	16	more	more	ADV
faba-168	145	17	resilient	resilient	ADJ
faba-168	145	18	businesses	business	NOUN
faba-168	145	19	and	and	CCONJ
faba-168	145	20	economies	economy	NOUN
faba-168	145	21	.	.	PUNCT
faba-168	146	1	reference	reference	NOUN
faba-168	146	2	ball	ball	PROPN
faba-168	146	3	,	,	PUNCT
faba-168	146	4	r.	r.	PROPN
faba-168	146	5	2001	2001	NUM
faba-168	146	6	.	.	PUNCT
faba-168	147	1	infrastructure	infrastructure	NOUN
faba-168	147	2	requirements	requirement	NOUN
faba-168	147	3	for	for	ADP
faba-168	147	4	an	an	DET
faba-168	147	5	economically	economically	ADV
faba-168	147	6	efficient	efficient	ADJ
faba-168	147	7	system	system	NOUN
faba-168	147	8	of	of	ADP
faba-168	147	9	public	public	ADJ
faba-168	147	10	financial	financial	ADJ
faba-168	147	11	reporting	reporting	NOUN
faba-168	147	12	and	and	CCONJ
faba-168	147	13	disclosure	disclosure	NOUN
faba-168	147	14	.	.	PUNCT
faba-168	148	1	brookings	brookings	PROPN
faba-168	148	2	-	-	PUNCT
faba-168	148	3	wharton	wharton	PROPN
faba-168	148	4	papers	paper	NOUN
faba-168	148	5	on	on	ADP
faba-168	148	6	financial	financial	ADJ
faba-168	148	7	services	service	NOUN
faba-168	148	8	2001	2001	NUM
faba-168	148	9	,	,	PUNCT
faba-168	148	10	127169	127169	NUM
faba-168	148	11	.	.	PUNCT
faba-168	149	1	https://doi.org/10.1353/pfs.2001.0002	https://doi.org/10.1353/pfs.2001.0002	NOUN
faba-168	149	2	.	.	PUNCT
faba-168	149	3	barth	barth	PROPN
faba-168	149	4	,	,	PUNCT
faba-168	149	5	m.	m.	PROPN
faba-168	149	6	e.	e.	PROPN
faba-168	149	7	,	,	PUNCT
faba-168	149	8	w.	w.	PROPN
faba-168	149	9	r.	r.	PROPN
faba-168	149	10	landsman	landsman	PROPN
faba-168	149	11	,	,	PUNCT
faba-168	149	12	and	and	CCONJ
faba-168	149	13	m.	m.	PROPN
faba-168	149	14	h.	h.	PROPN
faba-168	149	15	lang	lang	PROPN
faba-168	149	16	.	.	PUNCT
faba-168	150	1	2013	2013	NUM
faba-168	150	2	.	.	PUNCT
faba-168	151	1	international	international	ADJ
faba-168	151	2	accounting	accounting	NOUN
faba-168	151	3	standards	standard	NOUN
faba-168	151	4	and	and	CCONJ
faba-168	151	5	accounting	accounting	NOUN
faba-168	151	6	quality	quality	NOUN
faba-168	151	7	.	.	PUNCT
faba-168	152	1	journal	journal	NOUN
faba-168	152	2	of	of	ADP
faba-168	152	3	accounting	accounting	NOUN
faba-168	152	4	research	research	NOUN
faba-168	152	5	,	,	PUNCT
faba-168	152	6	46(3	46(3	NUM
faba-168	152	7	):	):	PUNCT
faba-168	152	8	467	467	NUM
faba-168	152	9	-	-	SYM
faba-168	152	10	498	498	NUM
faba-168	152	11	.	.	PUNCT
faba-168	153	1	https://doi.org/10.1111/j.1475679x.2008.00287.x	https://doi.org/10.1111/j.1475679x.2008.00287.x	X
faba-168	153	2	.	.	PUNCT
faba-168	154	1	bhojraj	bhojraj	PROPN
faba-168	154	2	,	,	PUNCT
faba-168	154	3	s.	s.	PROPN
faba-168	154	4	,	,	PUNCT
faba-168	154	5	c.	c.	PROPN
faba-168	154	6	m.	m.	PROPN
faba-168	154	7	c.	c.	PROPN
faba-168	154	8	lee	lee	PROPN
faba-168	154	9	,	,	PUNCT
faba-168	154	10	and	and	CCONJ
faba-168	154	11	d.	d.	PROPN
faba-168	154	12	oler	oler	PROPN
faba-168	154	13	.	.	PUNCT
faba-168	155	1	2003	2003	NUM
faba-168	155	2	.	.	PUNCT
faba-168	156	1	what	what	PRON
faba-168	156	2	's	be	AUX
faba-168	156	3	my	my	PRON
faba-168	156	4	line	line	NOUN
faba-168	156	5	?	?	PUNCT
faba-168	157	1	a	a	DET
faba-168	157	2	comparison	comparison	NOUN
faba-168	157	3	of	of	ADP
faba-168	157	4	industry	industry	NOUN
faba-168	157	5	classification	classification	NOUN
faba-168	157	6	schemes	scheme	NOUN
faba-168	157	7	for	for	ADP
faba-168	157	8	capital	capital	NOUN
faba-168	157	9	market	market	NOUN
faba-168	157	10	research	research	NOUN
faba-168	157	11	.	.	PUNCT
faba-168	158	1	[	[	X
faba-168	158	2	ssrn	ssrn	X
faba-168	158	3	working	working	NOUN
faba-168	158	4	paper	paper	NOUN
faba-168	158	5	]	]	PUNCT
faba-168	158	6	.	.	PUNCT
faba-168	159	1	ssrn	ssrn	PROPN
faba-168	159	2	.	.	PUNCT
faba-168	160	1	https://ssrn.com/abstract=356840	https://ssrn.com/abstract=356840	NOUN
faba-168	160	2	.	.	PUNCT
faba-168	161	1	https://doi.org/10.1353/pfs.2001.0002	https://doi.org/10.1353/pfs.2001.0002	NOUN
faba-168	161	2	https://doi.org/10.1111/j.1475-679x.2008.00287.x	https://doi.org/10.1111/j.1475-679x.2008.00287.x	PROPN
faba-168	161	3	https://doi.org/10.1111/j.1475-679x.2008.00287.x	https://doi.org/10.1111/j.1475-679x.2008.00287.x	PROPN
faba-168	161	4	https://ssrn.com/abstract=356840	https://ssrn.com/abstract=356840	NOUN
faba-168	161	5	mirkovic	mirkovic	NOUN
faba-168	161	6	,	,	PUNCT
faba-168	161	7	gligoric	gligoric	ADJ
faba-168	161	8	,	,	PUNCT
faba-168	161	9	pavlovic	pavlovic	ADJ
faba-168	161	10	and	and	CCONJ
faba-168	161	11	lutovac	lutovac	ADJ
faba-168	161	12	/	/	SYM
faba-168	161	13	finance	finance	NOUN
faba-168	161	14	,	,	PUNCT
faba-168	161	15	accounting	accounting	NOUN
faba-168	161	16	and	and	CCONJ
faba-168	161	17	business	business	NOUN
faba-168	161	18	analysis	analysis	NOUN
faba-168	161	19	,	,	PUNCT
faba-168	161	20	volume	volume	NOUN
faba-168	161	21	5	5	NUM
faba-168	161	22	,	,	PUNCT
faba-168	161	23	issue	issue	NOUN
faba-168	161	24	2	2	NUM
faba-168	161	25	,	,	PUNCT
faba-168	161	26	2023	2023	NUM
faba-168	161	27	145	145	NUM
faba-168	161	28	braun	braun	NOUN
faba-168	161	29	,	,	PUNCT
faba-168	161	30	v.	v.	ADV
faba-168	161	31	,	,	PUNCT
faba-168	161	32	and	and	CCONJ
faba-168	161	33	v.	v.	ADP
faba-168	161	34	clarke	clarke	PROPN
faba-168	161	35	.	.	PUNCT
faba-168	162	1	2006	2006	NUM
faba-168	162	2	.	.	PUNCT
faba-168	163	1	using	use	VERB
faba-168	163	2	thematic	thematic	ADJ
faba-168	163	3	analysis	analysis	NOUN
faba-168	163	4	in	in	ADP
faba-168	163	5	psychology	psychology	NOUN
faba-168	163	6	.	.	PUNCT
faba-168	164	1	qualitative	qualitative	ADJ
faba-168	164	2	research	research	NOUN
faba-168	164	3	in	in	ADP
faba-168	164	4	psychology	psychology	NOUN
faba-168	164	5	,	,	PUNCT
faba-168	164	6	3(2	3(2	NUM
faba-168	164	7	):	):	PUNCT
faba-168	164	8	77	77	NUM
faba-168	164	9	-	-	SYM
faba-168	164	10	101	101	NUM
faba-168	164	11	.	.	PUNCT
faba-168	165	1	https://doi.org/10.1191/1478088706qp063oa	https://doi.org/10.1191/1478088706qp063oa	PROPN
faba-168	165	2	.	.	PUNCT
faba-168	166	1	creswell	creswell	PROPN
faba-168	166	2	,	,	PUNCT
faba-168	166	3	j.	j.	PROPN
faba-168	166	4	w.	w.	PROPN
faba-168	166	5	,	,	PUNCT
faba-168	166	6	and	and	CCONJ
faba-168	166	7	v.	v.	ADP
faba-168	166	8	l.	l.	PROPN
faba-168	166	9	plano	plano	PROPN
faba-168	166	10	clark	clark	PROPN
faba-168	166	11	.	.	PUNCT
faba-168	167	1	2011	2011	NUM
faba-168	167	2	.	.	PUNCT
faba-168	168	1	designing	design	VERB
faba-168	168	2	and	and	CCONJ
faba-168	168	3	conducting	conduct	VERB
faba-168	168	4	mixed	mixed	ADJ
faba-168	168	5	methods	method	NOUN
faba-168	168	6	research	research	NOUN
faba-168	168	7	.	.	PUNCT
faba-168	169	1	third	third	PROPN
faba-168	169	2	edition	edition	NOUN
faba-168	169	3	,	,	PUNCT
faba-168	169	4	sage	sage	NOUN
faba-168	169	5	publications	publication	NOUN
faba-168	169	6	,	,	PUNCT
faba-168	169	7	520	520	NUM
faba-168	169	8	.	.	PUNCT
faba-168	170	1	https://us.sagepub.com/en-us/nam/designing-and-conducting-mixedmethods-research/book241842	https://us.sagepub.com/en-us/nam/designing-and-conducting-mixedmethods-research/book241842	PROPN
faba-168	170	2	.	.	PROPN
faba-168	170	3	dalwadi	dalwadi	NOUN
faba-168	170	4	,	,	PUNCT
faba-168	170	5	p.	p.	NOUN
faba-168	170	6	2023	2023	NUM
faba-168	170	7	.	.	PUNCT
faba-168	171	1	fair	fair	ADJ
faba-168	171	2	value	value	NOUN
faba-168	171	3	accounting	accounting	NOUN
faba-168	171	4	:	:	PUNCT
faba-168	171	5	benefits	benefit	NOUN
faba-168	171	6	,	,	PUNCT
faba-168	171	7	challenges	challenge	NOUN
faba-168	171	8	and	and	CCONJ
faba-168	171	9	implications	implication	NOUN
faba-168	171	10	for	for	ADP
faba-168	171	11	financial	financial	ADJ
faba-168	171	12	reporting	reporting	NOUN
faba-168	171	13	.	.	PUNCT
faba-168	172	1	vidya	vidya	PROPN
faba-168	172	2	a	a	DET
faba-168	172	3	journal	journal	PROPN
faba-168	172	4	of	of	ADP
faba-168	172	5	gujarat	gujarat	PROPN
faba-168	172	6	university	university	PROPN
faba-168	172	7	,	,	PUNCT
faba-168	172	8	2(2	2(2	NUM
faba-168	172	9	):	):	PUNCT
faba-168	173	1	121–124	121–124	NUM
faba-168	173	2	.	.	PUNCT
faba-168	174	1	https://doi.org/10.47413/vidya.v2i2.226	https://doi.org/10.47413/vidya.v2i2.226	NOUN
faba-168	174	2	.	.	PUNCT
faba-168	175	1	dawadi	dawadi	PROPN
faba-168	175	2	,	,	PUNCT
faba-168	175	3	s.	s.	PROPN
faba-168	175	4	,	,	PUNCT
faba-168	175	5	s.	s.	PROPN
faba-168	175	6	shrestha	shrestha	PROPN
faba-168	175	7	,	,	PUNCT
faba-168	175	8	and	and	CCONJ
faba-168	175	9	r.	r.	PROPN
faba-168	175	10	a.	a.	PROPN
faba-168	175	11	giri	giri	PROPN
faba-168	175	12	.	.	PUNCT
faba-168	176	1	2021	2021	NUM
faba-168	176	2	.	.	PUNCT
faba-168	177	1	mixed	mix	VERB
faba-168	177	2	-	-	PUNCT
faba-168	177	3	methods	method	NOUN
faba-168	177	4	research	research	NOUN
faba-168	177	5	:	:	PUNCT
faba-168	177	6	a	a	DET
faba-168	177	7	discussion	discussion	NOUN
faba-168	177	8	on	on	ADP
faba-168	177	9	its	its	PRON
faba-168	177	10	types	type	NOUN
faba-168	177	11	,	,	PUNCT
faba-168	177	12	challenges	challenge	NOUN
faba-168	177	13	,	,	PUNCT
faba-168	177	14	and	and	CCONJ
faba-168	177	15	criticisms	criticism	NOUN
faba-168	177	16	.	.	PUNCT
faba-168	178	1	journal	journal	NOUN
faba-168	178	2	of	of	ADP
faba-168	178	3	practical	practical	ADJ
faba-168	178	4	studies	study	NOUN
faba-168	178	5	in	in	ADP
faba-168	178	6	education	education	NOUN
faba-168	178	7	,	,	PUNCT
faba-168	178	8	2(2	2(2	NUM
faba-168	178	9	):	):	PUNCT
faba-168	178	10	25	25	NUM
faba-168	178	11	-	-	SYM
faba-168	178	12	36	36	NUM
faba-168	178	13	.	.	PUNCT
faba-168	179	1	https://doi.org/10.46809/jpse.v2i2.20	https://doi.org/10.46809/jpse.v2i2.20	X
faba-168	179	2	.	.	PUNCT
faba-168	180	1	defond	defond	PROPN
faba-168	180	2	,	,	PUNCT
faba-168	180	3	m.	m.	NOUN
faba-168	180	4	l.	l.	PROPN
faba-168	180	5	,	,	PUNCT
faba-168	180	6	and	and	CCONJ
faba-168	180	7	j.	j.	PROPN
faba-168	180	8	zhang	zhang	PROPN
faba-168	180	9	.	.	PROPN
faba-168	180	10	2014	2014	NUM
faba-168	180	11	.	.	PUNCT
faba-168	181	1	a	a	DET
faba-168	181	2	review	review	NOUN
faba-168	181	3	of	of	ADP
faba-168	181	4	archival	archival	NOUN
faba-168	181	5	auditing	auditing	NOUN
faba-168	181	6	research	research	NOUN
faba-168	181	7	.	.	PUNCT
faba-168	182	1	journal	journal	NOUN
faba-168	182	2	of	of	ADP
faba-168	182	3	accounting	accounting	NOUN
faba-168	182	4	and	and	CCONJ
faba-168	182	5	economics	economic	NOUN
faba-168	182	6	,	,	PUNCT
faba-168	182	7	58(2	58(2	PROPN
faba-168	182	8	-	-	SYM
faba-168	182	9	3	3	NUM
faba-168	182	10	):	):	PUNCT
faba-168	182	11	275	275	NUM
faba-168	182	12	-	-	SYM
faba-168	182	13	326	326	NUM
faba-168	182	14	.	.	PUNCT
faba-168	183	1	https://doi.org/10.1016/j.jacceco.2014.09.002	https://doi.org/10.1016/j.jacceco.2014.09.002	NOUN
faba-168	183	2	.	.	PUNCT
faba-168	184	1	deloitte	deloitte	PROPN
faba-168	184	2	.	.	PUNCT
faba-168	185	1	2023	2023	NUM
faba-168	185	2	.	.	PUNCT
faba-168	186	1	ifrs	ifrs	NOUN
faba-168	186	2	in	in	ADP
faba-168	186	3	your	your	PRON
faba-168	186	4	pocket	pocket	NOUN
faba-168	186	5	2023	2023	NUM
faba-168	186	6	.	.	PUNCT
faba-168	187	1	retrieved	retrieve	VERB
faba-168	187	2	from	from	ADP
faba-168	187	3	https://www.iasplus.com/en/publications/global/ifrs-in-your-pocket/2023	https://www.iasplus.com/en/publications/global/ifrs-in-your-pocket/2023	PROPN
faba-168	187	4	.	.	PUNCT
faba-168	188	1	hair	hair	NOUN
faba-168	188	2	,	,	PUNCT
faba-168	188	3	j.	j.	PROPN
faba-168	188	4	f.	f.	PROPN
faba-168	188	5	2009	2009	NUM
faba-168	188	6	.	.	PUNCT
faba-168	189	1	multivariate	multivariate	NOUN
faba-168	189	2	data	datum	NOUN
faba-168	189	3	analysis	analysis	NOUN
faba-168	189	4	.	.	PUNCT
faba-168	190	1	https://digitalcommons.kennesaw.edu/facpubs/2925/.	https://digitalcommons.kennesaw.edu/facpubs/2925/.	PROPN
faba-168	190	2	ivanović	ivanović	PROPN
faba-168	190	3	-	-	PUNCT
faba-168	190	4	đukić	đukić	PROPN
faba-168	190	5	,	,	PUNCT
faba-168	190	6	m.	m.	NOUN
faba-168	190	7	,	,	PUNCT
faba-168	190	8	t.	t.	PROPN
faba-168	190	9	rađenović	rađenović	ADJ
faba-168	190	10	,	,	PUNCT
faba-168	190	11	and	and	CCONJ
faba-168	190	12	n.	n.	PROPN
faba-168	190	13	veselinović	veselinović	NOUN
faba-168	190	14	.	.	PUNCT
faba-168	191	1	2022	2022	NUM
faba-168	191	2	.	.	PUNCT
faba-168	192	1	impact	impact	NOUN
faba-168	192	2	of	of	ADP
faba-168	192	3	entrepreneurship	entrepreneurship	NOUN
faba-168	192	4	on	on	ADP
faba-168	192	5	sustainable	sustainable	ADJ
faba-168	192	6	development	development	NOUN
faba-168	192	7	in	in	ADP
faba-168	192	8	emerging	emerge	VERB
faba-168	192	9	markets	market	NOUN
faba-168	192	10	under	under	ADP
faba-168	192	11	the	the	DET
faba-168	192	12	conditions	condition	NOUN
faba-168	192	13	of	of	ADP
faba-168	192	14	covid-19	covid-19	PROPN
faba-168	192	15	.	.	PUNCT
faba-168	193	1	problemy	problemy	VERB
faba-168	193	2	ekorozwoju/	ekorozwoju/	NUM
faba-168	193	3	problems	problem	NOUN
faba-168	193	4	of	of	ADP
faba-168	193	5	sustainable	sustainable	ADJ
faba-168	193	6	development	development	NOUN
faba-168	193	7	,	,	PUNCT
faba-168	193	8	17(2	17(2	NUM
faba-168	193	9	):	):	PUNCT
faba-168	193	10	47	47	NUM
faba-168	193	11	-	-	SYM
faba-168	193	12	58	58	NUM
faba-168	193	13	.	.	PUNCT
faba-168	194	1	https://doi.org/10.35784/pe.2022.2.06	https://doi.org/10.35784/pe.2022.2.06	PROPN
faba-168	194	2	.	.	PUNCT
faba-168	195	1	kugler	kugler	PROPN
faba-168	195	2	,	,	PUNCT
faba-168	195	3	m.	m.	NOUN
faba-168	195	4	,	,	PUNCT
faba-168	195	5	m.	m.	NOUN
faba-168	195	6	viollaz	viollaz	PROPN
faba-168	195	7	,	,	PUNCT
faba-168	195	8	d.	d.	PROPN
faba-168	195	9	duque	duque	PROPN
faba-168	195	10	,	,	PUNCT
faba-168	195	11	i.	i.	PROPN
faba-168	195	12	gaddis	gaddis	PROPN
faba-168	195	13	,	,	PUNCT
faba-168	195	14	d.	d.	PROPN
faba-168	195	15	newhouse	newhouse	PROPN
faba-168	195	16	,	,	PUNCT
faba-168	195	17	a.	a.	PROPN
faba-168	195	18	palacios	palacio	NOUN
faba-168	195	19	-	-	PUNCT
faba-168	195	20	lopez	lopez	NOUN
faba-168	195	21	,	,	PUNCT
faba-168	195	22	and	and	CCONJ
faba-168	195	23	m.	m.	PROPN
faba-168	195	24	weber	weber	PROPN
faba-168	195	25	.	.	PROPN
faba-168	195	26	2021	2021	NUM
faba-168	195	27	.	.	PUNCT
faba-168	196	1	how	how	SCONJ
faba-168	196	2	did	do	AUX
faba-168	196	3	the	the	DET
faba-168	196	4	covid-19	covid-19	PROPN
faba-168	196	5	crisis	crisis	NOUN
faba-168	196	6	affect	affect	VERB
faba-168	196	7	different	different	ADJ
faba-168	196	8	types	type	NOUN
faba-168	196	9	of	of	ADP
faba-168	196	10	workers	worker	NOUN
faba-168	196	11	in	in	ADP
faba-168	196	12	the	the	DET
faba-168	196	13	developing	develop	VERB
faba-168	196	14	world	world	NOUN
faba-168	196	15	?	?	PUNCT
faba-168	197	1	policy	policy	NOUN
faba-168	197	2	research	research	NOUN
faba-168	197	3	working	working	NOUN
faba-168	197	4	paper	paper	NOUN
faba-168	197	5	series	series	NOUN
faba-168	197	6	9703	9703	NUM
faba-168	197	7	.	.	PUNCT
faba-168	198	1	the	the	DET
faba-168	198	2	world	world	PROPN
faba-168	198	3	bank	bank	PROPN
faba-168	198	4	.	.	PUNCT
faba-168	198	5	retrieved	retrieve	VERB
faba-168	198	6	from	from	ADP
faba-168	198	7	https://documents1.worldbank.org/curated/en/409921624030877958/pdf/how-did-the-covid19-crisis-affect-different-types-of-workers-in-the-developing-world.pdf	https://documents1.worldbank.org/curated/en/409921624030877958/pdf/how-did-the-covid19-crisis-affect-different-types-of-workers-in-the-developing-world.pdf	PROPN
faba-168	198	8	.	.	PUNCT
faba-168	199	1	laux	laux	PROPN
faba-168	199	2	,	,	PUNCT
faba-168	199	3	v.	v.	ADV
faba-168	199	4	,	,	PUNCT
faba-168	199	5	and	and	CCONJ
faba-168	199	6	c.	c.	PROPN
faba-168	199	7	leuz	leuz	PROPN
faba-168	199	8	.	.	PUNCT
faba-168	200	1	2009	2009	NUM
faba-168	200	2	.	.	PUNCT
faba-168	201	1	the	the	DET
faba-168	201	2	crisis	crisis	NOUN
faba-168	201	3	of	of	ADP
faba-168	201	4	fair	fair	ADJ
faba-168	201	5	-	-	PUNCT
faba-168	201	6	value	value	NOUN
faba-168	201	7	accounting	accounting	NOUN
faba-168	201	8	:	:	PUNCT
faba-168	201	9	making	make	VERB
faba-168	201	10	sense	sense	NOUN
faba-168	201	11	of	of	ADP
faba-168	201	12	the	the	DET
faba-168	201	13	recent	recent	ADJ
faba-168	201	14	debate	debate	NOUN
faba-168	201	15	.	.	PUNCT
faba-168	202	1	accounting	accounting	NOUN
faba-168	202	2	,	,	PUNCT
faba-168	202	3	organizations	organization	NOUN
faba-168	202	4	and	and	CCONJ
faba-168	202	5	society	society	NOUN
faba-168	202	6	,	,	PUNCT
faba-168	202	7	34(6	34(6	NOUN
faba-168	202	8	-	-	SYM
faba-168	202	9	7	7	NUM
faba-168	202	10	):	):	PUNCT
faba-168	202	11	826	826	NUM
faba-168	202	12	-	-	SYM
faba-168	202	13	834	834	NUM
faba-168	202	14	.	.	PUNCT
faba-168	203	1	https://doi.org/10.1016/j.aos.2009.04.003	https://doi.org/10.1016/j.aos.2009.04.003	PROPN
faba-168	203	2	.	.	PROPN
faba-168	203	3	lev	lev	PROPN
faba-168	203	4	,	,	PUNCT
faba-168	203	5	b.	b.	PROPN
faba-168	203	6	2003	2003	NUM
faba-168	203	7	.	.	PUNCT
faba-168	204	1	financial	financial	ADJ
faba-168	204	2	statement	statement	NOUN
faba-168	204	3	analysis	analysis	NOUN
faba-168	204	4	:	:	PUNCT
faba-168	204	5	a	a	DET
faba-168	204	6	new	new	ADJ
faba-168	204	7	approach	approach	NOUN
faba-168	204	8	.	.	PUNCT
faba-168	205	1	accounting	accounting	NOUN
faba-168	205	2	review	review	PROPN
faba-168	205	3	,	,	PUNCT
faba-168	205	4	78(2	78(2	PROPN
faba-168	205	5	):	):	PUNCT
faba-168	205	6	387	387	NUM
faba-168	205	7	-	-	SYM
faba-168	205	8	418	418	NUM
faba-168	205	9	.	.	PUNCT
faba-168	206	1	nenkov	nenkov	PROPN
faba-168	206	2	,	,	PUNCT
faba-168	206	3	d.	d.	PROPN
faba-168	206	4	2023	2023	NUM
faba-168	206	5	.	.	PUNCT
faba-168	207	1	company	company	NOUN
faba-168	207	2	valuation	valuation	NOUN
faba-168	207	3	:	:	PUNCT
faba-168	207	4	the	the	DET
faba-168	207	5	most	most	ADV
faba-168	207	6	widely	widely	ADV
faba-168	207	7	used	use	VERB
faba-168	207	8	valuation	valuation	NOUN
faba-168	207	9	methods	method	NOUN
faba-168	207	10	in	in	ADP
faba-168	207	11	bulgaria	bulgaria	PROPN
faba-168	207	12	.	.	PUNCT
faba-168	208	1	finance	finance	PROPN
faba-168	208	2	,	,	PUNCT
faba-168	208	3	accounting	accounting	NOUN
faba-168	208	4	and	and	CCONJ
faba-168	208	5	business	business	NOUN
faba-168	208	6	analysis	analysis	NOUN
faba-168	208	7	(	(	PUNCT
faba-168	208	8	faba	faba	NOUN
faba-168	208	9	)	)	PUNCT
faba-168	208	10	,	,	PUNCT
faba-168	208	11	5(1	5(1	NUM
faba-168	208	12	):	):	PUNCT
faba-168	208	13	1	1	NUM
faba-168	208	14	-	-	SYM
faba-168	208	15	13	13	NUM
faba-168	208	16	.	.	PUNCT
faba-168	208	17	retrieved	retrieve	VERB
faba-168	208	18	from	from	ADP
faba-168	208	19	http://faba.bg/index.php/faba/article/view/150	http://faba.bg/index.php/faba/article/view/150	PROPN
faba-168	208	20	.	.	PUNCT
faba-168	209	1	nowell	nowell	PROPN
faba-168	209	2	,	,	PUNCT
faba-168	209	3	l.	l.	PROPN
faba-168	209	4	s.	s.	PROPN
faba-168	209	5	,	,	PUNCT
faba-168	209	6	j.	j.	PROPN
faba-168	209	7	m.	m.	PROPN
faba-168	209	8	norris	norris	PROPN
faba-168	209	9	,	,	PUNCT
faba-168	209	10	d.	d.	PROPN
faba-168	209	11	e.	e.	PROPN
faba-168	209	12	white	white	PROPN
faba-168	209	13	,	,	PUNCT
faba-168	209	14	and	and	CCONJ
faba-168	209	15	n.	n.	PROPN
faba-168	209	16	j.	j.	PROPN
faba-168	209	17	moules	moules	PROPN
faba-168	209	18	.	.	PUNCT
faba-168	210	1	2017	2017	NUM
faba-168	210	2	.	.	PUNCT
faba-168	211	1	thematic	thematic	ADJ
faba-168	211	2	analysis	analysis	NOUN
faba-168	211	3	:	:	PUNCT
faba-168	211	4	striving	strive	VERB
faba-168	211	5	to	to	PART
faba-168	211	6	meet	meet	VERB
faba-168	211	7	the	the	DET
faba-168	211	8	trustworthiness	trustworthiness	NOUN
faba-168	211	9	criteria	criterion	NOUN
faba-168	211	10	.	.	PUNCT
faba-168	212	1	international	international	ADJ
faba-168	212	2	journal	journal	NOUN
faba-168	212	3	of	of	ADP
faba-168	212	4	qualitative	qualitative	ADJ
faba-168	212	5	methods	method	NOUN
faba-168	212	6	,	,	PUNCT
faba-168	212	7	16(1	16(1	NUM
faba-168	212	8	)	)	PUNCT
faba-168	212	9	,	,	PUNCT
faba-168	212	10	https://doi.org/10.1177/1609406917733847	https://doi.org/10.1177/1609406917733847	PROPN
faba-168	212	11	.	.	PUNCT
faba-168	212	12	palea	palea	PROPN
faba-168	212	13	,	,	PUNCT
faba-168	212	14	v.	v.	ADV
faba-168	212	15	,	,	PUNCT
faba-168	212	16	and	and	CCONJ
faba-168	212	17	m.	m.	NOUN
faba-168	212	18	vera	vera	NOUN
faba-168	212	19	.	.	PUNCT
faba-168	213	1	2016	2016	NUM
faba-168	213	2	.	.	PUNCT
faba-168	214	1	the	the	DET
faba-168	214	2	effects	effect	NOUN
faba-168	214	3	of	of	ADP
faba-168	214	4	ifrs	ifrs	ADJ
faba-168	214	5	adoption	adoption	NOUN
faba-168	214	6	in	in	ADP
faba-168	214	7	the	the	DET
faba-168	214	8	european	european	PROPN
faba-168	214	9	union	union	PROPN
faba-168	214	10	on	on	ADP
faba-168	214	11	banks	bank	NOUN
faba-168	214	12	’	'	PUNCT
faba-168	214	13	cost	cost	NOUN
faba-168	214	14	of	of	ADP
faba-168	214	15	equity	equity	NOUN
faba-168	214	16	:	:	PUNCT
faba-168	214	17	some	some	DET
faba-168	214	18	evidence	evidence	NOUN
faba-168	214	19	from	from	ADP
faba-168	214	20	an	an	DET
faba-168	214	21	event	event	NOUN
faba-168	214	22	study	study	NOUN
faba-168	214	23	.	.	PUNCT
faba-168	215	1	international	international	ADJ
faba-168	215	2	journal	journal	PROPN
faba-168	215	3	of	of	ADP
faba-168	215	4	business	business	NOUN
faba-168	215	5	and	and	CCONJ
faba-168	215	6	social	social	ADJ
faba-168	215	7	science	science	NOUN
faba-168	215	8	,	,	PUNCT
faba-168	215	9	7(10	7(10	NUM
faba-168	215	10	):	):	PUNCT
faba-168	215	11	172	172	NUM
faba-168	215	12	-	-	SYM
faba-168	215	13	189	189	NUM
faba-168	215	14	.	.	PUNCT
faba-168	215	15	retrieved	retrieve	VERB
faba-168	215	16	from	from	ADP
faba-168	215	17	https://ssrn.com/abstract=3328814	https://ssrn.com/abstract=3328814	PROPN
faba-168	215	18	.	.	PUNCT
faba-168	215	19	penman	penman	PROPN
faba-168	215	20	,	,	PUNCT
faba-168	215	21	s.	s.	PROPN
faba-168	215	22	h.	h.	PROPN
faba-168	215	23	2007	2007	NUM
faba-168	215	24	.	.	PUNCT
faba-168	216	1	financial	financial	ADJ
faba-168	216	2	reporting	reporting	NOUN
faba-168	216	3	quality	quality	NOUN
faba-168	216	4	:	:	PUNCT
faba-168	216	5	is	be	AUX
faba-168	216	6	fair	fair	ADJ
faba-168	216	7	value	value	NOUN
faba-168	216	8	a	a	DET
faba-168	216	9	plus	plus	CCONJ
faba-168	216	10	or	or	CCONJ
faba-168	216	11	a	a	DET
faba-168	216	12	minus	minus	NOUN
faba-168	216	13	?	?	PUNCT
faba-168	217	1	accounting	accounting	NOUN
faba-168	217	2	and	and	CCONJ
faba-168	217	3	business	business	NOUN
faba-168	217	4	research	research	NOUN
faba-168	217	5	,	,	PUNCT
faba-168	217	6	37(sup1	37(sup1	NUM
faba-168	217	7	):	):	PUNCT
faba-168	217	8	33	33	NUM
faba-168	217	9	-	-	SYM
faba-168	217	10	44	44	NUM
faba-168	217	11	.	.	PUNCT
faba-168	218	1	https://doi.org/10.1080/00014788.2007.9730083	https://doi.org/10.1080/00014788.2007.9730083	PROPN
faba-168	218	2	prokopowicz	prokopowicz	PROPN
faba-168	218	3	,	,	PUNCT
faba-168	218	4	d.	d.	PROPN
faba-168	218	5	,	,	PUNCT
faba-168	218	6	and	and	CCONJ
faba-168	218	7	p.	p.	PROPN
faba-168	218	8	komorowski	komorowski	PROPN
faba-168	218	9	.	.	PUNCT
faba-168	219	1	2021	2021	NUM
faba-168	219	2	.	.	PUNCT
faba-168	220	1	impact	impact	NOUN
faba-168	220	2	of	of	ADP
faba-168	220	3	the	the	DET
faba-168	220	4	coronavirus	coronavirus	NOUN
faba-168	220	5	pandemic	pandemic	ADJ
faba-168	220	6	(	(	PUNCT
faba-168	220	7	covid-19	covid-19	PROPN
faba-168	220	8	)	)	PUNCT
faba-168	220	9	on	on	ADP
faba-168	220	10	financial	financial	ADJ
faba-168	220	11	markets	market	NOUN
faba-168	220	12	and	and	CCONJ
faba-168	220	13	the	the	DET
faba-168	220	14	economy	economy	NOUN
faba-168	220	15	.	.	PUNCT
faba-168	221	1	international	international	ADJ
faba-168	221	2	journal	journal	NOUN
faba-168	221	3	of	of	ADP
faba-168	221	4	legal	legal	ADJ
faba-168	221	5	studies	study	NOUN
faba-168	221	6	,	,	PUNCT
faba-168	221	7	2(10	2(10	NUM
faba-168	221	8	):	):	PUNCT
faba-168	221	9	85	85	NUM
faba-168	221	10	-	-	SYM
faba-168	221	11	116	116	NUM
faba-168	221	12	.	.	PUNCT
faba-168	222	1	https://doi.org/10.5281/zenodo.5851358	https://doi.org/10.5281/zenodo.5851358	NOUN
faba-168	222	2	.	.	PUNCT
faba-168	223	1	rathnayaka	rathnayaka	PROPN
faba-168	223	2	,	,	PUNCT
faba-168	223	3	i.w	i.w	PROPN
faba-168	223	4	.	.	PROPN
faba-168	223	5	,	,	PUNCT
faba-168	223	6	r.	r.	PROPN
faba-168	223	7	khanam	khanam	PROPN
faba-168	223	8	,	,	PUNCT
faba-168	223	9	and	and	CCONJ
faba-168	223	10	m.	m.	NOUN
faba-168	223	11	m.	m.	PROPN
faba-168	223	12	rahman	rahman	PROPN
faba-168	223	13	.	.	PUNCT
faba-168	224	1	2023	2023	NUM
faba-168	224	2	.	.	PUNCT
faba-168	225	1	the	the	DET
faba-168	225	2	economics	economic	NOUN
faba-168	225	3	of	of	ADP
faba-168	225	4	covid-19	covid-19	PROPN
faba-168	225	5	:	:	PUNCT
faba-168	225	6	a	a	DET
faba-168	225	7	systematic	systematic	ADJ
faba-168	225	8	literature	literature	PROPN
faba-168	225	9	review	review	PROPN
faba-168	225	10	,	,	PUNCT
faba-168	225	11	journal	journal	NOUN
faba-168	225	12	of	of	ADP
faba-168	225	13	economic	economic	ADJ
faba-168	225	14	studies	study	NOUN
faba-168	225	15	,	,	PUNCT
faba-168	225	16	50(1	50(1	NUM
faba-168	225	17	):	):	PUNCT
faba-168	225	18	49	49	NUM
faba-168	225	19	-	-	SYM
faba-168	225	20	72	72	NUM
faba-168	225	21	.	.	PUNCT
faba-168	226	1	https://doi.org/10.1108/jes-05-20220257	https://doi.org/10.1108/jes-05-20220257	NOUN
faba-168	226	2	.	.	PUNCT
faba-168	227	1	savova	savova	PROPN
faba-168	227	2	,	,	PUNCT
faba-168	227	3	k.	k.	PROPN
faba-168	227	4	2022	2022	NUM
faba-168	227	5	.	.	PUNCT
faba-168	228	1	effects	effect	NOUN
faba-168	228	2	of	of	ADP
faba-168	228	3	covid-19	covid-19	PROPN
faba-168	228	4	in	in	ADP
faba-168	228	5	the	the	DET
faba-168	228	6	financial	financial	ADJ
faba-168	228	7	statements	statement	NOUN
faba-168	228	8	for	for	ADP
faba-168	228	9	a	a	DET
faba-168	228	10	year	year	NOUN
faba-168	228	11	of	of	ADP
faba-168	228	12	global	global	ADJ
faba-168	228	13	pandemic	pandemic	ADJ
faba-168	228	14	–	–	PUNCT
faba-168	228	15	evidence	evidence	NOUN
faba-168	228	16	from	from	ADP
faba-168	228	17	bulgaria	bulgaria	PROPN
faba-168	228	18	.	.	PUNCT
faba-168	229	1	journal	journal	PROPN
faba-168	229	2	of	of	ADP
faba-168	229	3	economic	economic	ADJ
faba-168	229	4	studies	study	NOUN
faba-168	229	5	,	,	PUNCT
faba-168	229	6	31(3	31(3	NUM
faba-168	229	7	):	):	PUNCT
faba-168	229	8	111	111	NUM
faba-168	229	9	-	-	SYM
faba-168	229	10	129	129	NUM
faba-168	229	11	.	.	PUNCT
faba-168	230	1	economic	economic	ADJ
faba-168	230	2	research	research	PROPN
faba-168	230	3	institute	institute	NOUN
faba-168	230	4	at	at	ADP
faba-168	230	5	the	the	DET
faba-168	230	6	bulgarian	bulgarian	PROPN
faba-168	230	7	academy	academy	PROPN
faba-168	230	8	of	of	ADP
faba-168	230	9	sciences	sciences	PROPN
faba-168	230	10	.	.	PUNCT
faba-168	231	1	https://www.iki.bas.bg/journals/economicstudies/2022/2022-3/07_kameliya-savova.pdf	https://www.iki.bas.bg/journals/economicstudies/2022/2022-3/07_kameliya-savova.pdf	PROPN
faba-168	231	2	.	.	PUNCT
faba-168	232	1	schipper	schipper	PROPN
faba-168	232	2	,	,	PUNCT
faba-168	232	3	k.	k.	PROPN
faba-168	232	4	2003	2003	NUM
faba-168	232	5	.	.	PUNCT
faba-168	233	1	principles	principle	NOUN
faba-168	233	2	-	-	PUNCT
faba-168	233	3	based	base	VERB
faba-168	233	4	accounting	accounting	NOUN
faba-168	233	5	standards	standard	NOUN
faba-168	233	6	.	.	PUNCT
faba-168	234	1	accounting	accounting	NOUN
faba-168	234	2	horizons	horizon	NOUN
faba-168	234	3	,	,	PUNCT
faba-168	234	4	17(1	17(1	NUM
faba-168	234	5	):	):	PUNCT
faba-168	234	6	61	61	NUM
faba-168	234	7	-	-	SYM
faba-168	234	8	72	72	NUM
faba-168	234	9	.	.	PUNCT
faba-168	235	1	https://doi.org/10.2308/acch.2003.17.1.61	https://doi.org/10.2308/acch.2003.17.1.61	PROPN
faba-168	235	2	.	.	PUNCT
faba-168	235	3	tanakov	tanakov	PROPN
faba-168	235	4	,	,	PUNCT
faba-168	235	5	n.	n.	PROPN
faba-168	235	6	,	,	PUNCT
faba-168	235	7	d.	d.	PROPN
faba-168	235	8	parushev	parushev	PROPN
faba-168	235	9	,	,	PUNCT
faba-168	235	10	and	and	CCONJ
faba-168	235	11	a.	a.	NOUN
faba-168	235	12	stoykov	stoykov	PROPN
faba-168	235	13	.	.	PUNCT
faba-168	236	1	2022	2022	NUM
faba-168	236	2	.	.	PUNCT
faba-168	237	1	covid-19	covid-19	PROPN
faba-168	237	2	influence	influence	NOUN
faba-168	237	3	on	on	ADP
faba-168	237	4	the	the	DET
faba-168	237	5	digitalization	digitalization	NOUN
faba-168	237	6	of	of	ADP
faba-168	237	7	travel	travel	NOUN
faba-168	237	8	agencies	agency	NOUN
faba-168	237	9	’	'	PUNCT
faba-168	237	10	training	training	NOUN
faba-168	237	11	policy	policy	NOUN
faba-168	237	12	.	.	PUNCT
faba-168	238	1	finance	finance	NOUN
faba-168	238	2	,	,	PUNCT
faba-168	238	3	accounting	accounting	NOUN
faba-168	238	4	and	and	CCONJ
faba-168	238	5	business	business	NOUN
faba-168	238	6	analysis	analysis	NOUN
faba-168	238	7	(	(	PUNCT
faba-168	238	8	faba	faba	NOUN
faba-168	238	9	)	)	PUNCT
faba-168	238	10	,	,	PUNCT
faba-168	238	11	4(1	4(1	NOUN
faba-168	238	12	):	):	PUNCT
faba-168	238	13	18	18	NUM
faba-168	238	14	-	-	SYM
faba-168	238	15	25	25	NUM
faba-168	238	16	.	.	PUNCT
faba-168	238	17	retrieved	retrieve	VERB
faba-168	238	18	from	from	ADP
faba-168	238	19	https://faba.bg/index.php/faba/article/view/112	https://faba.bg/index.php/faba/article/view/112	PROPN
faba-168	238	20	.	.	PUNCT
faba-168	239	1	world	world	PROPN
faba-168	239	2	bank	bank	PROPN
faba-168	239	3	.	.	PUNCT
faba-168	240	1	2020	2020	NUM
faba-168	240	2	.	.	PUNCT
faba-168	241	1	global	global	ADJ
faba-168	241	2	economic	economic	ADJ
faba-168	241	3	prospects	prospect	NOUN
faba-168	241	4	,	,	PUNCT
faba-168	241	5	june	june	PROPN
faba-168	241	6	2020	2020	NUM
faba-168	241	7	.	.	PUNCT
faba-168	242	1	retrieved	retrieve	VERB
faba-168	242	2	from	from	ADP
faba-168	242	3	https://openknowledge.worldbank.org/handle/10986/33748	https://openknowledge.worldbank.org/handle/10986/33748	PROPN
faba-168	242	4	.	.	PUNCT
faba-168	243	1	yang	yang	PROPN
faba-168	243	2	,	,	PUNCT
faba-168	243	3	y.c	y.c	PROPN
faba-168	243	4	.	.	PROPN
faba-168	243	5	,	,	PUNCT
faba-168	243	6	w.	w.	PROPN
faba-168	243	7	p.	p.	PROPN
faba-168	243	8	liu	liu	PROPN
faba-168	243	9	,	,	PUNCT
faba-168	243	10	and	and	CCONJ
faba-168	243	11	k.	k.	PROPN
faba-168	243	12	h.	h.	PROPN
faba-168	243	13	shih	shih	PROPN
faba-168	243	14	.	.	PUNCT
faba-168	244	1	2023	2023	NUM
faba-168	244	2	.	.	PUNCT
faba-168	245	1	the	the	DET
faba-168	245	2	covid-19	covid-19	PROPN
faba-168	245	3	pandemic	pandemic	ADJ
faba-168	245	4	and	and	CCONJ
faba-168	245	5	firm	firm	ADJ
faba-168	245	6	value	value	NOUN
faba-168	245	7	:	:	PUNCT
faba-168	245	8	the	the	DET
faba-168	245	9	mediating	mediate	VERB
faba-168	245	10	effect	effect	NOUN
faba-168	245	11	of	of	ADP
faba-168	245	12	fintech	fintech	NOUN
faba-168	245	13	applications	application	NOUN
faba-168	245	14	.	.	PUNCT
faba-168	246	1	review	review	NOUN
faba-168	246	2	of	of	ADP
faba-168	246	3	quantitative	quantitative	ADJ
faba-168	246	4	finance	finance	NOUN
faba-168	246	5	and	and	CCONJ
faba-168	246	6	accounting	accounting	NOUN
faba-168	246	7	,	,	PUNCT
faba-168	246	8	60	60	NUM
faba-168	246	9	:	:	PUNCT
faba-168	246	10	329–344	329–344	NUM
faba-168	246	11	.	.	PUNCT
faba-168	247	1	https://doi.org/10.1007/s11156-022-01112-5	https://doi.org/10.1007/s11156-022-01112-5	NUM
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faba-168	247	3	https://us.sagepub.com/en-us/nam/designing-and-conducting-mixed-methods-research/book241842	https://us.sagepub.com/en-us/nam/designing-and-conducting-mixed-methods-research/book241842	PROPN
faba-168	247	4	https://us.sagepub.com/en-us/nam/designing-and-conducting-mixed-methods-research/book241842	https://us.sagepub.com/en-us/nam/designing-and-conducting-mixed-methods-research/book241842	PROPN
faba-168	247	5	https://doi.org/10.47413/vidya.v2i2.226	https://doi.org/10.47413/vidya.v2i2.226	NOUN
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faba-168	247	7	https://doi.org/10.1016/j.jacceco.2014.09.002	https://doi.org/10.1016/j.jacceco.2014.09.002	PROPN
faba-168	247	8	https://www.iasplus.com/en/publications/global/ifrs-in-your-pocket/2023	https://www.iasplus.com/en/publications/global/ifrs-in-your-pocket/2023	PROPN
faba-168	247	9	https://digitalcommons.kennesaw.edu/facpubs/2925/	https://digitalcommons.kennesaw.edu/facpubs/2925/	PROPN
faba-168	247	10	https://doi.org/10.35784/pe.2022.2.06	https://doi.org/10.35784/pe.2022.2.06	PROPN
faba-168	247	11	https://documents1.worldbank.org/curated/en/409921624030877958/pdf/how-did-the-covid-19-crisis-affect-different-types-of-workers-in-the-developing-world.pdf	https://documents1.worldbank.org/curated/en/409921624030877958/pdf/how-did-the-covid-19-crisis-affect-different-types-of-workers-in-the-developing-world.pdf	PROPN
faba-168	247	12	https://documents1.worldbank.org/curated/en/409921624030877958/pdf/how-did-the-covid-19-crisis-affect-different-types-of-workers-in-the-developing-world.pdf	https://documents1.worldbank.org/curated/en/409921624030877958/pdf/how-did-the-covid-19-crisis-affect-different-types-of-workers-in-the-developing-world.pdf	PROPN
faba-168	247	13	https://doi.org/10.1016/j.aos.2009.04.003	https://doi.org/10.1016/j.aos.2009.04.003	VERB
faba-168	247	14	http://faba.bg/index.php/faba/article/view/150	http://faba.bg/index.php/faba/article/view/150	NOUN
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faba-168	247	16	https://ssrn.com/abstract=3328814	https://ssrn.com/abstract=3328814	NUM
faba-168	247	17	https://doi.org/10.1080/00014788.2007.9730083	https://doi.org/10.1080/00014788.2007.9730083	PROPN
faba-168	247	18	https://doi.org/10.5281/zenodo.5851358	https://doi.org/10.5281/zenodo.5851358	NOUN
faba-168	247	19	https://doi.org/10.1108/jes-05-2022-0257	https://doi.org/10.1108/jes-05-2022-0257	PROPN
faba-168	247	20	https://doi.org/10.1108/jes-05-2022-0257	https://doi.org/10.1108/jes-05-2022-0257	NOUN
faba-168	247	21	https://www.iki.bas.bg/journals/economicstudies/2022/2022-3/07_kameliya-savova.pdf	https://www.iki.bas.bg/journals/economicstudies/2022/2022-3/07_kameliya-savova.pdf	NUM
faba-168	247	22	https://doi.org/10.2308/acch.2003.17.1.61	https://doi.org/10.2308/acch.2003.17.1.61	PROPN
faba-168	247	23	https://faba.bg/index.php/faba/article/view/112	https://faba.bg/index.php/faba/article/view/112	NOUN
faba-168	247	24	https://openknowledge.worldbank.org/handle/10986/33748	https://openknowledge.worldbank.org/handle/10986/33748	NOUN
faba-168	247	25	https://doi.org/10.1007/s11156-022-01112-5	https://doi.org/10.1007/s11156-022-01112-5	NUM
faba-168	247	26	mirkovic	mirkovic	PROPN
faba-168	247	27	,	,	PUNCT
faba-168	247	28	gligoric	gligoric	ADJ
faba-168	247	29	,	,	PUNCT
faba-168	247	30	pavlovic	pavlovic	ADJ
faba-168	247	31	and	and	CCONJ
faba-168	247	32	lutovac	lutovac	ADJ
faba-168	247	33	/	/	SYM
faba-168	247	34	finance	finance	NOUN
faba-168	247	35	,	,	PUNCT
faba-168	247	36	accounting	accounting	NOUN
faba-168	247	37	and	and	CCONJ
faba-168	247	38	business	business	NOUN
faba-168	247	39	analysis	analysis	NOUN
faba-168	247	40	,	,	PUNCT
faba-168	247	41	volume	volume	NOUN
faba-168	247	42	5	5	NUM
faba-168	247	43	,	,	PUNCT
faba-168	247	44	issue	issue	NOUN
faba-168	247	45	2	2	NUM
faba-168	247	46	,	,	PUNCT
faba-168	247	47	2023	2023	NUM
faba-168	247	48	146	146	NUM
faba-168	247	49	zulfiqar	zulfiqar	PROPN
faba-168	247	50	,	,	PUNCT
faba-168	247	51	n.	n.	PROPN
faba-168	247	52	,	,	PUNCT
faba-168	247	53	s.	s.	PROPN
faba-168	247	54	javid	javid	PROPN
faba-168	247	55	,	,	PUNCT
faba-168	247	56	m.	m.	PROPN
faba-168	247	57	islam	islam	PROPN
faba-168	247	58	,	,	PUNCT
faba-168	247	59	a.	a.	PROPN
faba-168	247	60	azhar	azhar	PROPN
faba-168	247	61	,	,	PUNCT
faba-168	247	62	and	and	CCONJ
faba-168	247	63	s.	s.	PROPN
faba-168	247	64	naveed	naveed	PROPN
faba-168	247	65	.	.	PROPN
faba-168	247	66	2021	2021	NUM
faba-168	247	67	.	.	PUNCT
faba-168	248	1	value	value	NOUN
faba-168	248	2	relevance	relevance	NOUN
faba-168	248	3	of	of	ADP
faba-168	248	4	financial	financial	ADJ
faba-168	248	5	reporting	reporting	NOUN
faba-168	248	6	:	:	PUNCT
faba-168	248	7	in	in	ADP
faba-168	248	8	pre	pre	PROPN
faba-168	248	9	ifrs	ifrs	PROPN
faba-168	248	10	,	,	PUNCT
faba-168	248	11	post	post	NOUN
faba-168	248	12	ifrs	ifrs	NOUN
faba-168	248	13	and	and	CCONJ
faba-168	248	14	transition	transition	NOUN
faba-168	248	15	regime	regime	NOUN
faba-168	248	16	.	.	PUNCT
faba-168	249	1	jisr	jisr	PROPN
faba-168	249	2	management	management	NOUN
faba-168	249	3	and	and	CCONJ
faba-168	249	4	social	social	ADJ
faba-168	249	5	sciences	sciences	PROPN
faba-168	249	6	&	&	CCONJ
faba-168	249	7	economics	economic	NOUN
faba-168	249	8	,	,	PUNCT
faba-168	249	9	19(2	19(2	NUM
faba-168	249	10	):	):	PUNCT
faba-168	249	11	206–230	206–230	NUM
faba-168	249	12	.	.	PUNCT
faba-168	250	1	https://doi.org/10.31384/jisrmsse/2021.19.2.12	https://doi.org/10.31384/jisrmsse/2021.19.2.12	PROPN
faba-168	250	2	https://doi.org/10.31384/jisrmsse/2021.19.2.12	https://doi.org/10.31384/jisrmsse/2021.19.2.12	X