id	sid	tid	token	lemma	pos
faba-217	1	1	159	159	NUM
faba-217	1	2	finance	finance	NOUN
faba-217	1	3	,	,	PUNCT
faba-217	1	4	accounting	accounting	NOUN
faba-217	1	5	and	and	CCONJ
faba-217	1	6	business	business	NOUN
faba-217	1	7	analysis	analysis	NOUN
faba-217	1	8	volume	volume	NOUN
faba-217	1	9	6	6	NUM
faba-217	1	10	issue	issue	NOUN
faba-217	1	11	2	2	NUM
faba-217	1	12	,	,	PUNCT
faba-217	1	13	2024	2024	NUM
faba-217	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-217	1	15	issn	issn	VERB
faba-217	1	16	2603	2603	NUM
faba-217	1	17	-	-	SYM
faba-217	1	18	5324	5324	NUM
faba-217	1	19	doi	doi	NOUN
faba-217	1	20	:	:	PUNCT
faba-217	1	21	https://doi.org/10.37075/faba.2024.2.06	https://doi.org/10.37075/faba.2024.2.06	X
faba-217	1	22	economic	economic	ADJ
faba-217	1	23	policy	policy	NOUN
faba-217	1	24	uncertainty	uncertainty	NOUN
faba-217	1	25	,	,	PUNCT
faba-217	1	26	financial	financial	ADJ
faba-217	1	27	reporting	reporting	NOUN
faba-217	1	28	quality	quality	NOUN
faba-217	1	29	,	,	PUNCT
faba-217	1	30	and	and	CCONJ
faba-217	1	31	accounting	accounting	NOUN
faba-217	1	32	enforcement	enforcement	NOUN
faba-217	1	33	:	:	PUNCT
faba-217	1	34	international	international	ADJ
faba-217	1	35	evidence	evidence	NOUN
faba-217	1	36	catalin	catalin	PROPN
faba-217	1	37	robert	robert	PROPN
faba-217	1	38	mos	mos	PROPN
faba-217	1	39	faculty	faculty	PROPN
faba-217	1	40	of	of	ADP
faba-217	1	41	economics	economic	NOUN
faba-217	1	42	and	and	CCONJ
faba-217	1	43	business	business	NOUN
faba-217	1	44	administration	administration	NOUN
faba-217	1	45	,	,	PUNCT
faba-217	1	46	babes	babes	NOUN
faba-217	1	47	-	-	PUNCT
faba-217	1	48	bolyai	bolyai	NOUN
faba-217	1	49	university	university	NOUN
faba-217	1	50	,	,	PUNCT
faba-217	1	51	cluj	cluj	PROPN
faba-217	1	52	-	-	PUNCT
faba-217	1	53	napoca	napoca	NOUN
faba-217	1	54	,	,	PUNCT
faba-217	1	55	romania	romania	PROPN
faba-217	1	56	info	info	NOUN
faba-217	1	57	articles	article	NOUN
faba-217	1	58	abstract	abstract	ADJ
faba-217	1	59	history	history	NOUN
faba-217	1	60	article	article	NOUN
faba-217	1	61	:	:	PUNCT
faba-217	1	62	submitted	submit	VERB
faba-217	1	63	2	2	NUM
faba-217	1	64	august	august	PROPN
faba-217	1	65	2024	2024	NUM
faba-217	1	66	revised	revise	VERB
faba-217	1	67	3	3	NUM
faba-217	1	68	november	november	PROPN
faba-217	1	69	2024	2024	NUM
faba-217	1	70	accepted	accept	VERB
faba-217	1	71	12	12	NUM
faba-217	1	72	november	november	PROPN
faba-217	1	73	2024	2024	NUM
faba-217	1	74	purpose	purpose	NOUN
faba-217	1	75	:	:	PUNCT
faba-217	1	76	given	give	VERB
faba-217	1	77	recent	recent	ADJ
faba-217	1	78	developments	development	NOUN
faba-217	1	79	around	around	ADP
faba-217	1	80	the	the	DET
faba-217	1	81	world	world	NOUN
faba-217	1	82	,	,	PUNCT
faba-217	1	83	the	the	DET
faba-217	1	84	purpose	purpose	NOUN
faba-217	1	85	of	of	ADP
faba-217	1	86	this	this	DET
faba-217	1	87	article	article	NOUN
faba-217	1	88	is	be	AUX
faba-217	1	89	to	to	PART
faba-217	1	90	explore	explore	VERB
faba-217	1	91	the	the	DET
faba-217	1	92	association	association	NOUN
faba-217	1	93	between	between	ADP
faba-217	1	94	financial	financial	ADJ
faba-217	1	95	reporting	reporting	NOUN
faba-217	1	96	quality	quality	NOUN
faba-217	1	97	and	and	CCONJ
faba-217	1	98	economic	economic	ADJ
faba-217	1	99	policy	policy	NOUN
faba-217	1	100	uncertainty	uncertainty	NOUN
faba-217	1	101	.	.	PUNCT
faba-217	2	1	additionally	additionally	ADV
faba-217	2	2	,	,	PUNCT
faba-217	2	3	we	we	PRON
faba-217	2	4	investigated	investigate	VERB
faba-217	2	5	whether	whether	SCONJ
faba-217	2	6	accounting	accounting	NOUN
faba-217	2	7	enforcement	enforcement	NOUN
faba-217	2	8	acts	act	VERB
faba-217	2	9	as	as	ADP
faba-217	2	10	a	a	DET
faba-217	2	11	mediating	mediate	VERB
faba-217	2	12	factor	factor	NOUN
faba-217	2	13	between	between	ADP
faba-217	2	14	the	the	DET
faba-217	2	15	two	two	NUM
faba-217	2	16	.	.	PUNCT
faba-217	3	1	design	design	NOUN
faba-217	3	2	:	:	PUNCT
faba-217	3	3	to	to	PART
faba-217	3	4	achieve	achieve	VERB
faba-217	3	5	the	the	DET
faba-217	3	6	purpose	purpose	NOUN
faba-217	3	7	,	,	PUNCT
faba-217	3	8	we	we	PRON
faba-217	3	9	used	use	VERB
faba-217	3	10	a	a	DET
faba-217	3	11	large	large	ADJ
faba-217	3	12	sample	sample	NOUN
faba-217	3	13	consisting	consist	VERB
faba-217	3	14	of	of	ADP
faba-217	3	15	284	284	NUM
faba-217	3	16	908	908	NUM
faba-217	3	17	firm	firm	ADJ
faba-217	3	18	-	-	PUNCT
faba-217	3	19	year	year	NOUN
faba-217	3	20	observations	observation	NOUN
faba-217	3	21	from	from	ADP
faba-217	3	22	29	29	NUM
faba-217	3	23	countries	country	NOUN
faba-217	3	24	.	.	PUNCT
faba-217	4	1	we	we	PRON
faba-217	4	2	estimate	estimate	VERB
faba-217	4	3	the	the	DET
faba-217	4	4	quality	quality	NOUN
faba-217	4	5	of	of	ADP
faba-217	4	6	financial	financial	ADJ
faba-217	4	7	reporting	reporting	NOUN
faba-217	4	8	using	use	VERB
faba-217	4	9	traditional	traditional	ADJ
faba-217	4	10	accruals	accrual	NOUN
faba-217	4	11	models	model	NOUN
faba-217	4	12	.	.	PUNCT
faba-217	5	1	for	for	ADP
faba-217	5	2	economic	economic	ADJ
faba-217	5	3	policy	policy	NOUN
faba-217	5	4	uncertainty	uncertainty	NOUN
faba-217	5	5	,	,	PUNCT
faba-217	5	6	we	we	PRON
faba-217	5	7	rely	rely	VERB
faba-217	5	8	on	on	ADP
faba-217	5	9	the	the	DET
faba-217	5	10	index	index	NOUN
faba-217	5	11	developed	develop	VERB
faba-217	5	12	by	by	ADP
faba-217	5	13	baker	baker	PROPN
faba-217	5	14	et	et	PROPN
faba-217	5	15	al	al	PROPN
faba-217	5	16	.	.	PUNCT
faba-217	6	1	(	(	PUNCT
faba-217	6	2	2016	2016	NUM
faba-217	6	3	)	)	PUNCT
faba-217	6	4	.	.	PUNCT
faba-217	7	1	accounting	accounting	NOUN
faba-217	7	2	enforcement	enforcement	NOUN
faba-217	7	3	was	be	AUX
faba-217	7	4	quantified	quantify	VERB
faba-217	7	5	using	use	VERB
faba-217	7	6	the	the	DET
faba-217	7	7	strength	strength	NOUN
faba-217	7	8	of	of	ADP
faba-217	7	9	the	the	DET
faba-217	7	10	auditing	auditing	NOUN
faba-217	7	11	and	and	CCONJ
faba-217	7	12	reporting	reporting	NOUN
faba-217	7	13	standards	standard	NOUN
faba-217	7	14	.	.	PUNCT
faba-217	8	1	furthermore	furthermore	ADV
faba-217	8	2	,	,	PUNCT
faba-217	8	3	for	for	ADP
faba-217	8	4	robustness	robustness	NOUN
faba-217	8	5	tests	test	NOUN
faba-217	8	6	,	,	PUNCT
faba-217	8	7	we	we	PRON
faba-217	8	8	use	use	VERB
faba-217	8	9	alternative	alternative	ADJ
faba-217	8	10	measures	measure	NOUN
faba-217	8	11	for	for	ADP
faba-217	8	12	all	all	DET
faba-217	8	13	these	these	DET
faba-217	8	14	variables	variable	NOUN
faba-217	8	15	.	.	PUNCT
faba-217	9	1	we	we	PRON
faba-217	9	2	ran	run	VERB
faba-217	9	3	an	an	DET
faba-217	9	4	ols	ol	NOUN
faba-217	9	5	regression	regression	NOUN
faba-217	9	6	with	with	ADP
faba-217	9	7	country	country	NOUN
faba-217	9	8	and	and	CCONJ
faba-217	9	9	industry	industry	NOUN
faba-217	9	10	fixed	fix	VERB
faba-217	9	11	effects	effect	NOUN
faba-217	9	12	.	.	PUNCT
faba-217	10	1	findings	finding	NOUN
faba-217	10	2	:	:	PUNCT
faba-217	11	1	we	we	PRON
faba-217	11	2	found	find	VERB
faba-217	11	3	that	that	SCONJ
faba-217	11	4	uncertainty	uncertainty	NOUN
faba-217	11	5	is	be	AUX
faba-217	11	6	negatively	negatively	ADV
faba-217	11	7	associated	associate	VERB
faba-217	11	8	with	with	ADP
faba-217	11	9	the	the	DET
faba-217	11	10	quality	quality	NOUN
faba-217	11	11	of	of	ADP
faba-217	11	12	financial	financial	ADJ
faba-217	11	13	reporting	reporting	NOUN
faba-217	11	14	.	.	PUNCT
faba-217	12	1	accounting	accounting	NOUN
faba-217	12	2	enforcement	enforcement	NOUN
faba-217	12	3	plays	play	VERB
faba-217	12	4	a	a	DET
faba-217	12	5	key	key	ADJ
faba-217	12	6	role	role	NOUN
faba-217	12	7	in	in	ADP
faba-217	12	8	reducing	reduce	VERB
faba-217	12	9	this	this	DET
faba-217	12	10	negative	negative	ADJ
faba-217	12	11	association	association	NOUN
faba-217	12	12	.	.	PUNCT
faba-217	13	1	for	for	ADP
faba-217	13	2	the	the	DET
faba-217	13	3	baseline	baseline	PROPN
faba-217	13	4	model	model	NOUN
faba-217	13	5	,	,	PUNCT
faba-217	13	6	for	for	ADP
faba-217	13	7	one	one	NUM
faba-217	13	8	unit	unit	NOUN
faba-217	13	9	of	of	ADP
faba-217	13	10	change	change	NOUN
faba-217	13	11	in	in	ADP
faba-217	13	12	accounting	accounting	NOUN
faba-217	13	13	enforcement	enforcement	NOUN
faba-217	13	14	,	,	PUNCT
faba-217	13	15	the	the	DET
faba-217	13	16	negative	negative	ADJ
faba-217	13	17	association	association	NOUN
faba-217	13	18	between	between	ADP
faba-217	13	19	financial	financial	ADJ
faba-217	13	20	reporting	reporting	NOUN
faba-217	13	21	quality	quality	NOUN
faba-217	13	22	and	and	CCONJ
faba-217	13	23	economic	economic	ADJ
faba-217	13	24	policy	policy	NOUN
faba-217	13	25	uncertainty	uncertainty	NOUN
faba-217	13	26	is	be	AUX
faba-217	13	27	reduced	reduce	VERB
faba-217	13	28	between	between	ADP
faba-217	13	29	10.41	10.41	NUM
faba-217	13	30	%	%	NOUN
faba-217	13	31	and	and	CCONJ
faba-217	13	32	17.54	17.54	NUM
faba-217	13	33	%	%	NOUN
faba-217	13	34	.	.	PUNCT
faba-217	14	1	for	for	ADP
faba-217	14	2	the	the	DET
faba-217	14	3	alternative	alternative	ADJ
faba-217	14	4	measures	measure	NOUN
faba-217	14	5	,	,	PUNCT
faba-217	14	6	the	the	DET
faba-217	14	7	decrease	decrease	NOUN
faba-217	14	8	is	be	AUX
faba-217	14	9	between	between	ADP
faba-217	14	10	1.14	1.14	NUM
faba-217	14	11	%	%	NOUN
faba-217	14	12	and	and	CCONJ
faba-217	14	13	6.93	6.93	NUM
faba-217	14	14	%	%	NOUN
faba-217	14	15	.	.	PUNCT
faba-217	15	1	our	our	PRON
faba-217	15	2	results	result	NOUN
faba-217	15	3	are	be	AUX
faba-217	15	4	consistent	consistent	ADJ
faba-217	15	5	and	and	CCONJ
faba-217	15	6	robust	robust	ADJ
faba-217	15	7	.	.	PUNCT
faba-217	16	1	practical	practical	ADJ
faba-217	16	2	implications	implication	NOUN
faba-217	16	3	:	:	PUNCT
faba-217	16	4	this	this	DET
faba-217	16	5	study	study	NOUN
faba-217	16	6	is	be	AUX
faba-217	16	7	important	important	ADJ
faba-217	16	8	for	for	ADP
faba-217	16	9	capital	capital	NOUN
faba-217	16	10	markets	market	NOUN
faba-217	16	11	and	and	CCONJ
faba-217	16	12	policy	policy	NOUN
faba-217	16	13	makers	maker	NOUN
faba-217	16	14	,	,	PUNCT
faba-217	16	15	since	since	SCONJ
faba-217	16	16	the	the	DET
faba-217	16	17	last	last	ADJ
faba-217	16	18	3	3	NUM
faba-217	16	19	years	year	NOUN
faba-217	16	20	were	be	AUX
faba-217	16	21	characterized	characterize	VERB
faba-217	16	22	by	by	ADP
faba-217	16	23	high	high	ADJ
faba-217	16	24	uncertainty	uncertainty	NOUN
faba-217	16	25	.	.	PUNCT
faba-217	17	1	therefore	therefore	ADV
faba-217	17	2	,	,	PUNCT
faba-217	17	3	the	the	DET
faba-217	17	4	present	present	ADJ
faba-217	17	5	study	study	NOUN
faba-217	17	6	provides	provide	VERB
faba-217	17	7	evidence	evidence	NOUN
faba-217	17	8	of	of	ADP
faba-217	17	9	the	the	DET
faba-217	17	10	disruptive	disruptive	ADJ
faba-217	17	11	impact	impact	NOUN
faba-217	17	12	of	of	ADP
faba-217	17	13	uncertainty	uncertainty	NOUN
faba-217	17	14	on	on	ADP
faba-217	17	15	financial	financial	ADJ
faba-217	17	16	reporting	reporting	NOUN
faba-217	17	17	quality	quality	NOUN
faba-217	17	18	.	.	PUNCT
faba-217	18	1	furthermore	furthermore	ADV
faba-217	18	2	,	,	PUNCT
faba-217	18	3	we	we	PRON
faba-217	18	4	introduced	introduce	VERB
faba-217	18	5	in	in	ADP
faba-217	18	6	discussion	discussion	NOUN
faba-217	18	7	the	the	DET
faba-217	18	8	role	role	NOUN
faba-217	18	9	of	of	ADP
faba-217	18	10	accounting	accounting	NOUN
faba-217	18	11	enforcement	enforcement	NOUN
faba-217	18	12	and	and	CCONJ
faba-217	18	13	,	,	PUNCT
faba-217	18	14	therefore	therefore	ADV
faba-217	18	15	,	,	PUNCT
faba-217	18	16	propose	propose	VERB
faba-217	18	17	a	a	DET
faba-217	18	18	possible	possible	ADJ
faba-217	18	19	instrument	instrument	NOUN
faba-217	18	20	available	available	ADJ
faba-217	18	21	for	for	ADP
faba-217	18	22	policy	policy	NOUN
faba-217	18	23	makers	maker	NOUN
faba-217	18	24	to	to	PART
faba-217	18	25	counter	counter	VERB
faba-217	18	26	the	the	DET
faba-217	18	27	effects	effect	NOUN
faba-217	18	28	of	of	ADP
faba-217	18	29	uncertainty	uncertainty	NOUN
faba-217	18	30	.	.	PUNCT
faba-217	19	1	originality	originality	NOUN
faba-217	19	2	:	:	PUNCT
faba-217	19	3	compared	compare	VERB
faba-217	19	4	to	to	ADP
faba-217	19	5	existing	exist	VERB
faba-217	19	6	research	research	NOUN
faba-217	19	7	,	,	PUNCT
faba-217	19	8	the	the	DET
faba-217	19	9	present	present	ADJ
faba-217	19	10	study	study	NOUN
faba-217	19	11	expands	expand	VERB
faba-217	19	12	the	the	DET
faba-217	19	13	period	period	NOUN
faba-217	19	14	of	of	ADP
faba-217	19	15	analysis	analysis	NOUN
faba-217	19	16	until	until	ADP
faba-217	19	17	2022	2022	NUM
faba-217	19	18	;	;	PUNCT
faba-217	19	19	therefore	therefore	ADV
faba-217	19	20	,	,	PUNCT
faba-217	19	21	it	it	PRON
faba-217	19	22	covers	cover	VERB
faba-217	19	23	the	the	DET
faba-217	19	24	periods	period	NOUN
faba-217	19	25	with	with	ADP
faba-217	19	26	the	the	DET
faba-217	19	27	highest	high	ADJ
faba-217	19	28	uncertainty	uncertainty	NOUN
faba-217	19	29	.	.	PUNCT
faba-217	20	1	combined	combine	VERB
faba-217	20	2	with	with	ADP
faba-217	20	3	the	the	DET
faba-217	20	4	large	large	ADJ
faba-217	20	5	number	number	NOUN
faba-217	20	6	of	of	ADP
faba-217	20	7	countries	country	NOUN
faba-217	20	8	,	,	PUNCT
faba-217	20	9	the	the	DET
faba-217	20	10	observations	observation	NOUN
faba-217	20	11	ensure	ensure	VERB
faba-217	20	12	the	the	DET
faba-217	20	13	relevance	relevance	NOUN
faba-217	20	14	of	of	ADP
faba-217	20	15	the	the	DET
faba-217	20	16	findings	finding	NOUN
faba-217	20	17	.	.	PUNCT
faba-217	21	1	the	the	DET
faba-217	21	2	present	present	ADJ
faba-217	21	3	study	study	NOUN
faba-217	21	4	is	be	AUX
faba-217	21	5	also	also	ADV
faba-217	21	6	one	one	NUM
faba-217	21	7	of	of	ADP
faba-217	21	8	the	the	DET
faba-217	21	9	first	first	ADJ
faba-217	21	10	that	that	PRON
faba-217	21	11	introduces	introduce	VERB
faba-217	21	12	in	in	ADP
faba-217	21	13	discussion	discussion	NOUN
faba-217	21	14	the	the	DET
faba-217	21	15	role	role	NOUN
faba-217	21	16	of	of	ADP
faba-217	21	17	accounting	accounting	NOUN
faba-217	21	18	enforcement	enforcement	NOUN
faba-217	21	19	,	,	PUNCT
faba-217	21	20	which	which	PRON
faba-217	21	21	is	be	AUX
faba-217	21	22	an	an	DET
faba-217	21	23	important	important	ADJ
faba-217	21	24	topic	topic	NOUN
faba-217	21	25	in	in	ADP
faba-217	21	26	accounting	accounting	NOUN
faba-217	21	27	research	research	NOUN
faba-217	21	28	paper	paper	NOUN
faba-217	21	29	type	type	NOUN
faba-217	21	30	:	:	PUNCT
faba-217	21	31	research	research	NOUN
faba-217	21	32	paper	paper	NOUN
faba-217	21	33	keywords	keyword	NOUN
faba-217	21	34	:	:	PUNCT
faba-217	21	35	financial	financial	ADJ
faba-217	21	36	reporting	reporting	NOUN
faba-217	21	37	,	,	PUNCT
faba-217	21	38	uncertainty	uncertainty	NOUN
faba-217	21	39	,	,	PUNCT
faba-217	21	40	accounting	accounting	NOUN
faba-217	21	41	enforcement	enforcement	NOUN
faba-217	21	42	jel	jel	PROPN
faba-217	21	43	:	:	PUNCT
faba-217	21	44	m41	m41	PROPN
faba-217	21	45	,	,	PUNCT
faba-217	21	46	m42	m42	PROPN
faba-217	21	47	,	,	PUNCT
faba-217	21	48	m48	m48	PROPN
faba-217	21	49	*	*	PUNCT
faba-217	21	50	address	address	NOUN
faba-217	21	51	correspondence	correspondence	NOUN
faba-217	21	52	:	:	PUNCT
faba-217	22	1	e	e	X
faba-217	22	2	-	-	NOUN
faba-217	22	3	mail	mail	NOUN
faba-217	22	4	:	:	PUNCT
faba-217	22	5	catalin.mos@econ.ubbcluj.ro	catalin.mos@econ.ubbcluj.ro	NOUN
faba-217	22	6	,	,	PUNCT
faba-217	22	7	moscatalin5@gmail.com	moscatalin5@gmail.com	PROPN
faba-217	22	8	catalin	catalin	PROPN
faba-217	22	9	mos	mos	PROPN
faba-217	22	10	/	/	SYM
faba-217	22	11	finance	finance	PROPN
faba-217	22	12	,	,	PUNCT
faba-217	22	13	accounting	accounting	NOUN
faba-217	22	14	and	and	CCONJ
faba-217	22	15	business	business	NOUN
faba-217	22	16	analysis	analysis	NOUN
faba-217	22	17	,	,	PUNCT
faba-217	22	18	volume	volume	NOUN
faba-217	22	19	6	6	NUM
faba-217	22	20	,	,	PUNCT
faba-217	22	21	issue	issue	NOUN
faba-217	22	22	2	2	NUM
faba-217	22	23	,	,	PUNCT
faba-217	22	24	2024	2024	NUM
faba-217	22	25	160	160	NUM
faba-217	22	26	introduction	introduction	NOUN
faba-217	22	27	the	the	DET
faba-217	22	28	last	last	ADJ
faba-217	22	29	few	few	ADJ
faba-217	22	30	years	year	NOUN
faba-217	22	31	have	have	AUX
faba-217	22	32	been	be	AUX
faba-217	22	33	marked	mark	VERB
faba-217	22	34	by	by	ADP
faba-217	22	35	macroeconomic	macroeconomic	ADJ
faba-217	22	36	uncertainty	uncertainty	NOUN
faba-217	22	37	.	.	PUNCT
faba-217	23	1	this	this	PRON
faba-217	23	2	was	be	AUX
faba-217	23	3	heightened	heighten	VERB
faba-217	23	4	by	by	ADP
faba-217	23	5	a	a	DET
faba-217	23	6	series	series	NOUN
faba-217	23	7	of	of	ADP
faba-217	23	8	consecutive	consecutive	ADJ
faba-217	23	9	events	event	NOUN
faba-217	23	10	,	,	PUNCT
faba-217	23	11	namely	namely	ADV
faba-217	23	12	the	the	DET
faba-217	23	13	coronavirus	coronavirus	NOUN
faba-217	23	14	pandemic	pandemic	ADJ
faba-217	23	15	,	,	PUNCT
faba-217	23	16	ukraine	ukraine	NOUN
faba-217	23	17	's	's	PART
faba-217	23	18	aggression	aggression	NOUN
faba-217	23	19	,	,	PUNCT
faba-217	23	20	the	the	DET
faba-217	23	21	energy	energy	NOUN
faba-217	23	22	shortage	shortage	NOUN
faba-217	23	23	and	and	CCONJ
faba-217	23	24	the	the	DET
faba-217	23	25	inflation	inflation	NOUN
faba-217	23	26	crisis	crisis	NOUN
faba-217	23	27	.	.	PUNCT
faba-217	24	1	there	there	PRON
faba-217	24	2	is	be	VERB
faba-217	24	3	an	an	DET
faba-217	24	4	emerging	emerge	VERB
faba-217	24	5	body	body	NOUN
faba-217	24	6	of	of	ADP
faba-217	24	7	literature	literature	NOUN
faba-217	24	8	that	that	PRON
faba-217	24	9	attempts	attempt	VERB
faba-217	24	10	to	to	PART
faba-217	24	11	understand	understand	VERB
faba-217	24	12	the	the	DET
faba-217	24	13	association	association	NOUN
faba-217	24	14	between	between	ADP
faba-217	24	15	uncertainty	uncertainty	NOUN
faba-217	24	16	and	and	CCONJ
faba-217	24	17	firm	firm	ADJ
faba-217	24	18	outcomes	outcome	NOUN
faba-217	24	19	.	.	PUNCT
faba-217	25	1	uncertainty	uncertainty	NOUN
faba-217	25	2	worsens	worsen	VERB
faba-217	25	3	the	the	DET
faba-217	25	4	economic	economic	ADJ
faba-217	25	5	environment	environment	NOUN
faba-217	25	6	,	,	PUNCT
faba-217	25	7	delays	delay	VERB
faba-217	25	8	important	important	ADJ
faba-217	25	9	investment	investment	NOUN
faba-217	25	10	decisions	decision	NOUN
faba-217	25	11	,	,	PUNCT
faba-217	25	12	and	and	CCONJ
faba-217	25	13	increases	increase	VERB
faba-217	25	14	financing	financing	NOUN
faba-217	25	15	and	and	CCONJ
faba-217	25	16	production	production	NOUN
faba-217	25	17	costs	cost	NOUN
faba-217	25	18	(	(	PUNCT
faba-217	25	19	arouri	arouri	PROPN
faba-217	25	20	et	et	PROPN
faba-217	25	21	al	al	PROPN
faba-217	25	22	.	.	PROPN
faba-217	25	23	2016	2016	NUM
faba-217	25	24	)	)	PUNCT
faba-217	25	25	.	.	PUNCT
faba-217	26	1	the	the	DET
faba-217	26	2	capital	capital	NOUN
faba-217	26	3	market	market	NOUN
faba-217	26	4	and	and	CCONJ
faba-217	26	5	investors	investor	NOUN
faba-217	26	6	are	be	AUX
faba-217	26	7	affected	affect	VERB
faba-217	26	8	as	as	ADV
faba-217	26	9	well	well	ADV
faba-217	26	10	,	,	PUNCT
faba-217	26	11	uncertainty	uncertainty	NOUN
faba-217	26	12	leads	lead	VERB
faba-217	26	13	to	to	ADP
faba-217	26	14	high	high	ADJ
faba-217	26	15	volatility	volatility	NOUN
faba-217	26	16	of	of	ADP
faba-217	26	17	stock	stock	NOUN
faba-217	26	18	prices	price	NOUN
faba-217	26	19	,	,	PUNCT
faba-217	26	20	decrease	decrease	NOUN
faba-217	26	21	in	in	ADP
faba-217	26	22	returns	return	NOUN
faba-217	26	23	,	,	PUNCT
faba-217	26	24	and	and	CCONJ
faba-217	26	25	underpricing	underprice	VERB
faba-217	26	26	of	of	ADP
faba-217	26	27	initial	initial	ADJ
faba-217	26	28	public	public	ADJ
faba-217	26	29	offerings	offering	NOUN
faba-217	26	30	(	(	PUNCT
faba-217	26	31	liu	liu	PROPN
faba-217	26	32	and	and	CCONJ
faba-217	26	33	zhang	zhang	PROPN
faba-217	26	34	2015	2015	NUM
faba-217	26	35	;	;	PUNCT
faba-217	26	36	arouri	arouri	PROPN
faba-217	26	37	et	et	PROPN
faba-217	26	38	al	al	PROPN
faba-217	26	39	.	.	PROPN
faba-217	26	40	2016	2016	NUM
faba-217	26	41	;	;	PUNCT
faba-217	26	42	connolly	connolly	PROPN
faba-217	26	43	et	et	PROPN
faba-217	26	44	al	al	PROPN
faba-217	26	45	.	.	PROPN
faba-217	26	46	2005	2005	NUM
faba-217	26	47	;	;	PUNCT
faba-217	26	48	dzielinski	dzielinski	PROPN
faba-217	26	49	2012	2012	NUM
faba-217	26	50	;	;	PUNCT
faba-217	26	51	boulton	boulton	PROPN
faba-217	26	52	2022	2022	NUM
faba-217	26	53	)	)	PUNCT
faba-217	26	54	.	.	PUNCT
faba-217	27	1	stanton	stanton	PROPN
faba-217	27	2	and	and	CCONJ
faba-217	27	3	roelich	roelich	PROPN
faba-217	27	4	(	(	PUNCT
faba-217	27	5	2021	2021	NUM
faba-217	27	6	)	)	PUNCT
faba-217	27	7	note	note	VERB
faba-217	27	8	that	that	SCONJ
faba-217	27	9	in	in	ADP
faba-217	27	10	this	this	DET
faba-217	27	11	context	context	NOUN
faba-217	27	12	,	,	PUNCT
faba-217	27	13	it	it	PRON
faba-217	27	14	is	be	AUX
faba-217	27	15	difficult	difficult	ADJ
faba-217	27	16	for	for	SCONJ
faba-217	27	17	investors	investor	NOUN
faba-217	27	18	to	to	PART
faba-217	27	19	make	make	VERB
faba-217	27	20	decisions	decision	NOUN
faba-217	27	21	because	because	SCONJ
faba-217	27	22	the	the	DET
faba-217	27	23	outcome	outcome	NOUN
faba-217	27	24	can	can	AUX
faba-217	27	25	not	not	PART
faba-217	27	26	be	be	AUX
faba-217	27	27	reasonably	reasonably	ADV
faba-217	27	28	predicted	predict	VERB
faba-217	27	29	.	.	PUNCT
faba-217	28	1	therefore	therefore	ADV
faba-217	28	2	,	,	PUNCT
faba-217	28	3	for	for	ADP
faba-217	28	4	an	an	DET
faba-217	28	5	efficient	efficient	ADJ
faba-217	28	6	decision	decision	NOUN
faba-217	28	7	-	-	PUNCT
faba-217	28	8	making	make	VERB
faba-217	28	9	process	process	NOUN
faba-217	28	10	,	,	PUNCT
faba-217	28	11	investors	investor	NOUN
faba-217	28	12	seek	seek	VERB
faba-217	28	13	to	to	PART
faba-217	28	14	obtain	obtain	VERB
faba-217	28	15	firm	firm	ADV
faba-217	28	16	-	-	PUNCT
faba-217	28	17	related	relate	VERB
faba-217	28	18	information	information	NOUN
faba-217	28	19	to	to	ADP
faba-217	28	20	a	a	DET
faba-217	28	21	greater	great	ADJ
faba-217	28	22	extent	extent	NOUN
faba-217	28	23	.	.	PUNCT
faba-217	29	1	walters	walters	PROPN
faba-217	29	2	et	et	PROPN
faba-217	29	3	al	al	PROPN
faba-217	29	4	.	.	PROPN
faba-217	29	5	(	(	PUNCT
faba-217	29	6	2023	2023	NUM
faba-217	29	7	)	)	PUNCT
faba-217	29	8	and	and	CCONJ
faba-217	29	9	andrei	andrei	PROPN
faba-217	29	10	et	et	PROPN
faba-217	29	11	al	al	PROPN
faba-217	29	12	.	.	PROPN
faba-217	30	1	(	(	PUNCT
faba-217	30	2	2023	2023	NUM
faba-217	30	3	)	)	PUNCT
faba-217	30	4	provide	provide	VERB
faba-217	30	5	evidence	evidence	NOUN
faba-217	30	6	in	in	ADP
faba-217	30	7	this	this	DET
faba-217	30	8	regard	regard	NOUN
faba-217	30	9	,	,	PUNCT
faba-217	30	10	investors	investor	NOUN
faba-217	30	11	are	be	AUX
faba-217	30	12	more	more	ADV
faba-217	30	13	responsive	responsive	ADJ
faba-217	30	14	to	to	ADP
faba-217	30	15	available	available	VERB
faba-217	30	16	firm	firm	ADJ
faba-217	30	17	information	information	NOUN
faba-217	30	18	,	,	PUNCT
faba-217	30	19	and	and	CCONJ
faba-217	30	20	their	their	PRON
faba-217	30	21	learning	learning	NOUN
faba-217	30	22	process	process	NOUN
faba-217	30	23	intensifies	intensifie	NOUN
faba-217	30	24	when	when	SCONJ
faba-217	30	25	uncertainty	uncertainty	NOUN
faba-217	30	26	rise	rise	VERB
faba-217	30	27	.	.	PUNCT
faba-217	31	1	financial	financial	ADJ
faba-217	31	2	reporting	reporting	NOUN
faba-217	31	3	and	and	CCONJ
faba-217	31	4	annual	annual	ADJ
faba-217	31	5	reports	report	NOUN
faba-217	31	6	offer	offer	VERB
faba-217	31	7	comprehensive	comprehensive	ADJ
faba-217	31	8	information	information	NOUN
faba-217	31	9	about	about	ADP
faba-217	31	10	the	the	DET
faba-217	31	11	firm	firm	NOUN
faba-217	31	12	,	,	PUNCT
faba-217	31	13	are	be	AUX
faba-217	31	14	part	part	NOUN
faba-217	31	15	of	of	ADP
faba-217	31	16	the	the	DET
faba-217	31	17	control	control	NOUN
faba-217	31	18	mechanisms	mechanism	NOUN
faba-217	31	19	(	(	PUNCT
faba-217	31	20	shivakumar	shivakumar	PROPN
faba-217	31	21	2013	2013	NUM
faba-217	31	22	)	)	PUNCT
faba-217	31	23	,	,	PUNCT
faba-217	31	24	and	and	CCONJ
faba-217	31	25	attenuate	attenuate	VERB
faba-217	31	26	the	the	DET
faba-217	31	27	information	information	NOUN
faba-217	31	28	asymmetry	asymmetry	NOUN
faba-217	31	29	between	between	ADP
faba-217	31	30	management	management	NOUN
faba-217	31	31	and	and	CCONJ
faba-217	31	32	investors	investor	NOUN
faba-217	31	33	(	(	PUNCT
faba-217	31	34	kraft	kraft	VERB
faba-217	31	35	et	et	PROPN
faba-217	31	36	al	al	PROPN
faba-217	31	37	.	.	PROPN
faba-217	31	38	2012	2012	NUM
faba-217	31	39	;	;	PUNCT
faba-217	31	40	healy	healy	PROPN
faba-217	31	41	and	and	CCONJ
faba-217	31	42	palepu	palepu	NOUN
faba-217	31	43	2001	2001	NUM
faba-217	31	44	)	)	PUNCT
faba-217	31	45	.	.	PUNCT
faba-217	32	1	considering	consider	VERB
faba-217	32	2	damaging	damaging	ADJ
faba-217	32	3	effects	effect	NOUN
faba-217	32	4	of	of	ADP
faba-217	32	5	high	high	ADJ
faba-217	32	6	uncertainty	uncertainty	NOUN
faba-217	32	7	and	and	CCONJ
faba-217	32	8	the	the	DET
faba-217	32	9	race	race	NOUN
faba-217	32	10	of	of	ADP
faba-217	32	11	investors	investor	NOUN
faba-217	32	12	to	to	PART
faba-217	32	13	get	get	VERB
faba-217	32	14	as	as	ADV
faba-217	32	15	much	much	ADJ
faba-217	32	16	information	information	NOUN
faba-217	32	17	as	as	ADP
faba-217	32	18	possible	possible	ADJ
faba-217	32	19	about	about	ADP
faba-217	32	20	companies	company	NOUN
faba-217	32	21	,	,	PUNCT
faba-217	32	22	financial	financial	ADJ
faba-217	32	23	reporting	reporting	NOUN
faba-217	32	24	quality	quality	NOUN
faba-217	32	25	(	(	PUNCT
faba-217	32	26	frq	frq	PROPN
faba-217	32	27	)	)	PUNCT
faba-217	32	28	becomes	become	VERB
faba-217	32	29	a	a	DET
faba-217	32	30	significant	significant	ADJ
faba-217	32	31	aspect	aspect	NOUN
faba-217	32	32	.	.	PUNCT
faba-217	33	1	through	through	ADP
faba-217	33	2	a	a	DET
faba-217	33	3	faithful	faithful	ADJ
faba-217	33	4	representation	representation	NOUN
faba-217	33	5	of	of	ADP
faba-217	33	6	the	the	DET
faba-217	33	7	performance	performance	NOUN
faba-217	33	8	in	in	ADP
faba-217	33	9	the	the	DET
faba-217	33	10	financial	financial	ADJ
faba-217	33	11	statements	statement	NOUN
faba-217	33	12	,	,	PUNCT
faba-217	33	13	investors	investor	NOUN
faba-217	33	14	could	could	AUX
faba-217	33	15	learn	learn	VERB
faba-217	33	16	about	about	ADP
faba-217	33	17	the	the	DET
faba-217	33	18	risk	risk	NOUN
faba-217	33	19	associated	associate	VERB
faba-217	33	20	with	with	ADP
faba-217	33	21	their	their	PRON
faba-217	33	22	holding	holding	NOUN
faba-217	33	23	,	,	PUNCT
faba-217	33	24	assess	assess	VERB
faba-217	33	25	how	how	SCONJ
faba-217	33	26	business	business	NOUN
faba-217	33	27	operations	operation	NOUN
faba-217	33	28	are	be	AUX
faba-217	33	29	affected	affect	VERB
faba-217	33	30	,	,	PUNCT
faba-217	33	31	review	review	VERB
faba-217	33	32	the	the	DET
faba-217	33	33	performance	performance	NOUN
faba-217	33	34	,	,	PUNCT
faba-217	33	35	and	and	CCONJ
faba-217	33	36	decide	decide	VERB
faba-217	33	37	.	.	PUNCT
faba-217	34	1	the	the	DET
faba-217	34	2	question	question	NOUN
faba-217	34	3	that	that	PRON
faba-217	34	4	arises	arise	VERB
faba-217	34	5	is	be	AUX
faba-217	34	6	how	how	SCONJ
faba-217	34	7	much	much	ADJ
faba-217	34	8	the	the	DET
faba-217	34	9	investors	investor	NOUN
faba-217	34	10	could	could	AUX
faba-217	34	11	rely	rely	VERB
faba-217	34	12	on	on	ADP
faba-217	34	13	frq	frq	PROPN
faba-217	34	14	in	in	ADP
faba-217	34	15	times	time	NOUN
faba-217	34	16	of	of	ADP
faba-217	34	17	high	high	ADJ
faba-217	34	18	uncertainty	uncertainty	NOUN
faba-217	34	19	?	?	PUNCT
faba-217	35	1	this	this	DET
faba-217	35	2	study	study	NOUN
faba-217	35	3	provides	provide	VERB
faba-217	35	4	additional	additional	ADJ
faba-217	35	5	evidence	evidence	NOUN
faba-217	35	6	on	on	ADP
faba-217	35	7	this	this	DET
faba-217	35	8	subject	subject	NOUN
faba-217	35	9	.	.	PUNCT
faba-217	36	1	one	one	NUM
faba-217	36	2	of	of	ADP
faba-217	36	3	the	the	DET
faba-217	36	4	key	key	ADJ
faba-217	36	5	articles	article	NOUN
faba-217	36	6	in	in	ADP
faba-217	36	7	the	the	DET
faba-217	36	8	literature	literature	NOUN
faba-217	36	9	is	be	AUX
faba-217	36	10	that	that	SCONJ
faba-217	36	11	by	by	ADP
faba-217	36	12	baker	baker	PROPN
faba-217	36	13	et	et	PROPN
faba-217	36	14	al	al	PROPN
faba-217	36	15	.	.	PROPN
faba-217	36	16	(	(	PUNCT
faba-217	36	17	2016	2016	NUM
faba-217	36	18	)	)	PUNCT
faba-217	36	19	that	that	PRON
faba-217	36	20	provides	provide	VERB
faba-217	36	21	an	an	DET
faba-217	36	22	appropriate	appropriate	ADJ
faba-217	36	23	measure	measure	NOUN
faba-217	36	24	for	for	ADP
faba-217	36	25	uncertainty	uncertainty	NOUN
faba-217	36	26	.	.	PUNCT
faba-217	37	1	this	this	DET
faba-217	37	2	index	index	NOUN
faba-217	37	3	covers	cover	VERB
faba-217	37	4	two	two	NUM
faba-217	37	5	sides	side	NOUN
faba-217	37	6	of	of	ADP
faba-217	37	7	uncertainty	uncertainty	NOUN
faba-217	37	8	economic	economic	ADJ
faba-217	37	9	and	and	CCONJ
faba-217	37	10	political	political	ADJ
faba-217	37	11	.	.	PUNCT
faba-217	38	1	the	the	DET
faba-217	38	2	economic	economic	ADJ
faba-217	38	3	policy	policy	NOUN
faba-217	38	4	uncertainty	uncertainty	NOUN
faba-217	38	5	index	index	NOUN
faba-217	38	6	(	(	PUNCT
faba-217	38	7	epu	epu	NOUN
faba-217	38	8	)	)	PUNCT
faba-217	38	9	allows	allow	VERB
faba-217	38	10	us	we	PRON
faba-217	38	11	to	to	PART
faba-217	38	12	observe	observe	VERB
faba-217	38	13	the	the	DET
faba-217	38	14	association	association	NOUN
faba-217	38	15	between	between	ADP
faba-217	38	16	epu	epu	PROPN
faba-217	38	17	and	and	CCONJ
faba-217	38	18	frq	frq	VERB
faba-217	38	19	using	use	VERB
faba-217	38	20	a	a	DET
faba-217	38	21	large	large	ADJ
faba-217	38	22	international	international	ADJ
faba-217	38	23	sample	sample	NOUN
faba-217	38	24	.	.	PUNCT
faba-217	39	1	our	our	PRON
faba-217	39	2	study	study	NOUN
faba-217	39	3	contributes	contribute	VERB
faba-217	39	4	in	in	ADP
faba-217	39	5	several	several	ADJ
faba-217	39	6	ways	way	NOUN
faba-217	39	7	to	to	ADP
faba-217	39	8	the	the	DET
faba-217	39	9	literature	literature	NOUN
faba-217	39	10	.	.	PUNCT
faba-217	40	1	a	a	DET
faba-217	40	2	high	high	ADJ
faba-217	40	3	proportion	proportion	NOUN
faba-217	40	4	of	of	ADP
faba-217	40	5	previous	previous	ADJ
faba-217	40	6	studies	study	NOUN
faba-217	40	7	analyze	analyze	VERB
faba-217	40	8	uncertainty	uncertainty	NOUN
faba-217	40	9	in	in	ADP
faba-217	40	10	the	the	DET
faba-217	40	11	context	context	NOUN
faba-217	40	12	of	of	ADP
faba-217	40	13	us	us	PROPN
faba-217	40	14	firms	firm	NOUN
faba-217	40	15	.	.	PUNCT
faba-217	41	1	our	our	PRON
faba-217	41	2	analysis	analysis	NOUN
faba-217	41	3	focusses	focusse	NOUN
faba-217	41	4	on	on	ADP
faba-217	41	5	29	29	NUM
faba-217	41	6	countries	country	NOUN
faba-217	41	7	,	,	PUNCT
faba-217	41	8	which	which	PRON
faba-217	41	9	to	to	ADP
faba-217	41	10	the	the	DET
faba-217	41	11	best	good	ADJ
faba-217	41	12	of	of	ADP
faba-217	41	13	our	our	PRON
faba-217	41	14	knowledge	knowledge	NOUN
faba-217	41	15	is	be	AUX
faba-217	41	16	one	one	NUM
faba-217	41	17	of	of	ADP
faba-217	41	18	the	the	DET
faba-217	41	19	largest	large	ADJ
faba-217	41	20	samples	sample	NOUN
faba-217	41	21	.	.	PUNCT
faba-217	42	1	therefore	therefore	ADV
faba-217	42	2	,	,	PUNCT
faba-217	42	3	our	our	PRON
faba-217	42	4	results	result	NOUN
faba-217	42	5	provide	provide	VERB
faba-217	42	6	strong	strong	ADJ
faba-217	42	7	evidence	evidence	NOUN
faba-217	42	8	that	that	SCONJ
faba-217	42	9	uncertainty	uncertainty	NOUN
faba-217	42	10	is	be	AUX
faba-217	42	11	negatively	negatively	ADV
faba-217	42	12	associated	associate	VERB
faba-217	42	13	with	with	ADP
faba-217	42	14	frq	frq	PROPN
faba-217	42	15	.	.	PUNCT
faba-217	43	1	this	this	DET
faba-217	43	2	feature	feature	NOUN
faba-217	43	3	of	of	ADP
faba-217	43	4	our	our	PRON
faba-217	43	5	sample	sample	NOUN
faba-217	43	6	give	give	VERB
faba-217	43	7	us	we	PRON
faba-217	43	8	enough	enough	ADJ
faba-217	43	9	variability	variability	NOUN
faba-217	43	10	between	between	ADP
faba-217	43	11	macro	macro	NOUN
faba-217	43	12	-	-	NOUN
faba-217	43	13	attribute	attribute	NOUN
faba-217	43	14	(	(	PUNCT
faba-217	43	15	uncertainty	uncertainty	NOUN
faba-217	43	16	)	)	PUNCT
faba-217	43	17	and	and	CCONJ
faba-217	43	18	micro	micro	NOUN
faba-217	43	19	-	-	NOUN
faba-217	43	20	attribute	attribute	NOUN
faba-217	43	21	(	(	PUNCT
faba-217	43	22	frq	frq	PROPN
faba-217	43	23	)	)	PUNCT
faba-217	43	24	to	to	PART
faba-217	43	25	capture	capture	VERB
faba-217	43	26	the	the	DET
faba-217	43	27	full	full	ADJ
faba-217	43	28	impact	impact	NOUN
faba-217	43	29	.	.	PUNCT
faba-217	44	1	furthermore	furthermore	ADV
faba-217	44	2	,	,	PUNCT
faba-217	44	3	our	our	PRON
faba-217	44	4	study	study	NOUN
faba-217	44	5	covers	cover	VERB
faba-217	44	6	the	the	DET
faba-217	44	7	period	period	NOUN
faba-217	44	8	between	between	ADP
faba-217	44	9	2020	2020	NUM
faba-217	44	10	and	and	CCONJ
faba-217	44	11	2022	2022	NUM
faba-217	44	12	when	when	SCONJ
faba-217	44	13	the	the	DET
faba-217	44	14	uncertainty	uncertainty	NOUN
faba-217	44	15	increases	increase	VERB
faba-217	44	16	with	with	ADP
faba-217	44	17	72	72	NUM
faba-217	44	18	%	%	NOUN
faba-217	44	19	compared	compare	VERB
faba-217	44	20	with	with	ADP
faba-217	44	21	the	the	DET
faba-217	44	22	average	average	ADJ
faba-217	44	23	value	value	NOUN
faba-217	44	24	of	of	ADP
faba-217	44	25	the	the	DET
faba-217	44	26	last	last	ADJ
faba-217	44	27	10	10	NUM
faba-217	44	28	years	year	NOUN
faba-217	44	29	.	.	PUNCT
faba-217	45	1	unlike	unlike	ADP
faba-217	45	2	previous	previous	ADJ
faba-217	45	3	research	research	NOUN
faba-217	45	4	,	,	PUNCT
faba-217	45	5	whose	whose	DET
faba-217	45	6	sample	sample	NOUN
faba-217	45	7	mostly	mostly	ADV
faba-217	45	8	ends	end	VERB
faba-217	45	9	in	in	ADP
faba-217	45	10	2015	2015	NUM
faba-217	45	11	-	-	SYM
faba-217	45	12	2018	2018	NUM
faba-217	45	13	,	,	PUNCT
faba-217	45	14	our	our	PRON
faba-217	45	15	study	study	NOUN
faba-217	45	16	expands	expand	VERB
faba-217	45	17	the	the	DET
faba-217	45	18	length	length	NOUN
faba-217	45	19	of	of	ADP
faba-217	45	20	the	the	DET
faba-217	45	21	sample	sample	NOUN
faba-217	45	22	to	to	ADP
faba-217	45	23	the	the	DET
faba-217	45	24	period	period	NOUN
faba-217	45	25	with	with	ADP
faba-217	45	26	the	the	DET
faba-217	45	27	most	most	ADV
faba-217	45	28	profound	profound	ADJ
faba-217	45	29	uncertainty	uncertainty	NOUN
faba-217	45	30	,	,	PUNCT
faba-217	45	31	allowing	allow	VERB
faba-217	45	32	us	we	PRON
faba-217	45	33	to	to	PART
faba-217	45	34	better	well	ADV
faba-217	45	35	understand	understand	VERB
faba-217	45	36	this	this	DET
faba-217	45	37	phenomenon	phenomenon	NOUN
faba-217	45	38	.	.	PUNCT
faba-217	46	1	the	the	DET
faba-217	46	2	chair	chair	NOUN
faba-217	46	3	of	of	ADP
faba-217	46	4	security	security	NOUN
faba-217	46	5	exchange	exchange	NOUN
faba-217	46	6	commission	commission	PROPN
faba-217	46	7	(	(	PUNCT
faba-217	46	8	sec	sec	PROPN
faba-217	46	9	)	)	PUNCT
faba-217	46	10	in	in	ADP
faba-217	46	11	the	the	DET
faba-217	46	12	us	us	PROPN
faba-217	46	13	emphasizes	emphasize	VERB
faba-217	46	14	that	that	SCONJ
faba-217	46	15	in	in	ADP
faba-217	46	16	times	time	NOUN
faba-217	46	17	of	of	ADP
faba-217	46	18	high	high	ADJ
faba-217	46	19	uncertainty	uncertainty	NOUN
faba-217	46	20	,	,	PUNCT
faba-217	46	21	the	the	DET
faba-217	46	22	sec	sec	PROPN
faba-217	46	23	is	be	AUX
faba-217	46	24	particularly	particularly	ADV
faba-217	46	25	focused	focus	VERB
faba-217	46	26	on	on	ADP
faba-217	46	27	protecting	protect	VERB
faba-217	46	28	investors	investor	NOUN
faba-217	46	29	(	(	PUNCT
faba-217	46	30	reuters	reuter	NOUN
faba-217	46	31	,	,	PUNCT
faba-217	46	32	2023	2023	NUM
faba-217	46	33	)	)	PUNCT
faba-217	46	34	.	.	PUNCT
faba-217	47	1	accounting	accounting	NOUN
faba-217	47	2	enforcement	enforcement	NOUN
faba-217	47	3	(	(	PUNCT
faba-217	47	4	enf	enf	PROPN
faba-217	47	5	)	)	PUNCT
faba-217	47	6	is	be	AUX
faba-217	47	7	one	one	NUM
faba-217	47	8	of	of	ADP
faba-217	47	9	the	the	DET
faba-217	47	10	instruments	instrument	NOUN
faba-217	47	11	used	use	VERB
faba-217	47	12	to	to	PART
faba-217	47	13	protect	protect	VERB
faba-217	47	14	investors	investor	NOUN
faba-217	47	15	.	.	PUNCT
faba-217	48	1	accounting	accounting	NOUN
faba-217	48	2	enforcement	enforcement	NOUN
faba-217	48	3	is	be	AUX
faba-217	48	4	an	an	DET
faba-217	48	5	activity	activity	NOUN
faba-217	48	6	carried	carry	VERB
faba-217	48	7	out	out	ADP
faba-217	48	8	by	by	ADP
faba-217	48	9	state	state	NOUN
faba-217	48	10	institutions	institution	NOUN
faba-217	48	11	to	to	PART
faba-217	48	12	ensure	ensure	VERB
faba-217	48	13	correct	correct	ADJ
faba-217	48	14	applicability	applicability	NOUN
faba-217	48	15	of	of	ADP
faba-217	48	16	accounting	accounting	NOUN
faba-217	48	17	standards	standard	NOUN
faba-217	48	18	in	in	ADP
faba-217	48	19	the	the	DET
faba-217	48	20	preparation	preparation	NOUN
faba-217	48	21	of	of	ADP
faba-217	48	22	financial	financial	ADJ
faba-217	48	23	statements	statement	NOUN
faba-217	48	24	.	.	PUNCT
faba-217	49	1	christensen	christensen	PROPN
faba-217	49	2	et	et	PROPN
faba-217	49	3	al	al	PROPN
faba-217	49	4	.	.	PROPN
faba-217	49	5	(	(	PUNCT
faba-217	49	6	2013	2013	NUM
faba-217	49	7	)	)	PUNCT
faba-217	49	8	,	,	PUNCT
faba-217	49	9	brown	brown	PROPN
faba-217	49	10	et	et	PROPN
faba-217	49	11	al	al	PROPN
faba-217	49	12	.	.	PROPN
faba-217	49	13	(	(	PUNCT
faba-217	49	14	2015	2015	NUM
faba-217	49	15	)	)	PUNCT
faba-217	49	16	,	,	PUNCT
faba-217	49	17	ernstberger	ernstberger	NOUN
faba-217	49	18	et	et	PROPN
faba-217	49	19	al	al	PROPN
faba-217	49	20	.	.	PROPN
faba-217	49	21	(	(	PUNCT
faba-217	49	22	2012	2012	NUM
faba-217	49	23	)	)	PUNCT
faba-217	49	24	,	,	PUNCT
faba-217	49	25	böcking	böcke	VERB
faba-217	49	26	et	et	PROPN
faba-217	49	27	al	al	PROPN
faba-217	49	28	.	.	PROPN
faba-217	49	29	(	(	PUNCT
faba-217	49	30	2015	2015	NUM
faba-217	49	31	)	)	PUNCT
faba-217	49	32	,	,	PUNCT
faba-217	49	33	and	and	CCONJ
faba-217	49	34	windisch	windisch	PROPN
faba-217	49	35	(	(	PUNCT
faba-217	49	36	2021	2021	NUM
faba-217	49	37	)	)	PUNCT
faba-217	49	38	show	show	VERB
faba-217	49	39	that	that	SCONJ
faba-217	49	40	accounting	accounting	NOUN
faba-217	49	41	enforcement	enforcement	NOUN
faba-217	49	42	is	be	AUX
faba-217	49	43	positively	positively	ADV
faba-217	49	44	associated	associate	VERB
faba-217	49	45	with	with	ADP
faba-217	49	46	frq	frq	PROPN
faba-217	49	47	.	.	PUNCT
faba-217	50	1	however	however	ADV
faba-217	50	2	,	,	PUNCT
faba-217	50	3	the	the	DET
faba-217	50	4	effect	effect	NOUN
faba-217	50	5	of	of	ADP
faba-217	50	6	accounting	accounting	NOUN
faba-217	50	7	enforcement	enforcement	NOUN
faba-217	50	8	in	in	ADP
faba-217	50	9	the	the	DET
faba-217	50	10	context	context	NOUN
faba-217	50	11	of	of	ADP
faba-217	50	12	uncertainty	uncertainty	NOUN
faba-217	50	13	has	have	AUX
faba-217	50	14	not	not	PART
faba-217	50	15	yet	yet	ADV
faba-217	50	16	been	be	AUX
faba-217	50	17	tested	test	VERB
faba-217	50	18	in	in	ADP
faba-217	50	19	the	the	DET
faba-217	50	20	literature	literature	NOUN
faba-217	50	21	.	.	PUNCT
faba-217	51	1	the	the	DET
faba-217	51	2	second	second	ADJ
faba-217	51	3	objective	objective	NOUN
faba-217	51	4	of	of	ADP
faba-217	51	5	our	our	PRON
faba-217	51	6	study	study	NOUN
faba-217	51	7	is	be	AUX
faba-217	51	8	to	to	PART
faba-217	51	9	address	address	VERB
faba-217	51	10	and	and	CCONJ
faba-217	51	11	analyze	analyze	VERB
faba-217	51	12	this	this	DET
faba-217	51	13	point	point	NOUN
faba-217	51	14	.	.	PUNCT
faba-217	52	1	in	in	ADP
faba-217	52	2	this	this	DET
faba-217	52	3	regard	regard	NOUN
faba-217	52	4	,	,	PUNCT
faba-217	52	5	we	we	PRON
faba-217	52	6	rely	rely	VERB
faba-217	52	7	on	on	ADP
faba-217	52	8	the	the	DET
faba-217	52	9	strength	strength	NOUN
faba-217	52	10	of	of	ADP
faba-217	52	11	auditing	auditing	NOUN
faba-217	52	12	and	and	CCONJ
faba-217	52	13	reporting	reporting	NOUN
faba-217	52	14	standards	standard	NOUN
faba-217	52	15	index	index	NOUN
faba-217	52	16	and	and	CCONJ
faba-217	52	17	introduce	introduce	VERB
faba-217	52	18	an	an	DET
faba-217	52	19	interaction	interaction	NOUN
faba-217	52	20	term	term	NOUN
faba-217	52	21	between	between	ADP
faba-217	52	22	epu	epu	NOUN
faba-217	52	23	and	and	CCONJ
faba-217	52	24	enf	enf	NOUN
faba-217	52	25	in	in	ADP
faba-217	52	26	our	our	PRON
faba-217	52	27	regression	regression	NOUN
faba-217	52	28	analysis	analysis	NOUN
faba-217	52	29	.	.	PUNCT
faba-217	53	1	our	our	PRON
faba-217	53	2	results	result	NOUN
faba-217	53	3	suggest	suggest	VERB
faba-217	53	4	that	that	SCONJ
faba-217	53	5	the	the	DET
faba-217	53	6	uncertainty	uncertainty	NOUN
faba-217	53	7	is	be	AUX
faba-217	53	8	negatively	negatively	ADV
faba-217	53	9	associated	associate	VERB
faba-217	53	10	with	with	ADP
faba-217	53	11	frq	frq	PROPN
faba-217	53	12	.	.	PUNCT
faba-217	54	1	furthermore	furthermore	ADV
faba-217	54	2	,	,	PUNCT
faba-217	54	3	we	we	PRON
faba-217	54	4	observe	observe	VERB
faba-217	54	5	that	that	SCONJ
faba-217	54	6	accounting	accounting	NOUN
faba-217	54	7	enforcement	enforcement	NOUN
faba-217	54	8	has	have	VERB
faba-217	54	9	the	the	DET
faba-217	54	10	ability	ability	NOUN
faba-217	54	11	to	to	PART
faba-217	54	12	reduce	reduce	VERB
faba-217	54	13	this	this	DET
faba-217	54	14	negative	negative	ADJ
faba-217	54	15	association	association	NOUN
faba-217	54	16	.	.	PUNCT
faba-217	55	1	our	our	PRON
faba-217	55	2	results	result	NOUN
faba-217	55	3	are	be	AUX
faba-217	55	4	robust	robust	ADJ
faba-217	55	5	to	to	ADP
faba-217	55	6	different	different	ADJ
faba-217	55	7	measures	measure	NOUN
faba-217	55	8	of	of	ADP
faba-217	55	9	frq	frq	PROPN
faba-217	55	10	,	,	PUNCT
faba-217	55	11	alternative	alternative	ADJ
faba-217	55	12	measures	measure	NOUN
faba-217	55	13	of	of	ADP
faba-217	55	14	accounting	accounting	NOUN
faba-217	55	15	enforcement	enforcement	NOUN
faba-217	55	16	and	and	CCONJ
faba-217	55	17	uncertainty	uncertainty	NOUN
faba-217	55	18	,	,	PUNCT
faba-217	55	19	controlling	control	VERB
faba-217	55	20	for	for	ADP
faba-217	55	21	economic	economic	ADJ
faba-217	55	22	conditions	condition	NOUN
faba-217	55	23	,	,	PUNCT
faba-217	55	24	and	and	CCONJ
faba-217	55	25	controlling	control	VERB
faba-217	55	26	for	for	ADP
faba-217	55	27	firm	firm	ADJ
faba-217	55	28	characteristics	characteristic	NOUN
faba-217	55	29	.	.	PUNCT
faba-217	56	1	additionally	additionally	ADV
faba-217	56	2	,	,	PUNCT
faba-217	56	3	we	we	PRON
faba-217	56	4	included	include	VERB
faba-217	56	5	in	in	ADP
faba-217	56	6	our	our	PRON
faba-217	56	7	regression	regression	NOUN
faba-217	56	8	analysis	analysis	NOUN
faba-217	56	9	country	country	NOUN
faba-217	56	10	and	and	CCONJ
faba-217	56	11	industry	industry	NOUN
faba-217	56	12	fixed	fix	VERB
faba-217	56	13	effects	effect	NOUN
faba-217	56	14	which	which	PRON
faba-217	56	15	allow	allow	VERB
faba-217	56	16	us	we	PRON
faba-217	56	17	to	to	PART
faba-217	56	18	control	control	VERB
faba-217	56	19	for	for	ADP
faba-217	56	20	potential	potential	ADJ
faba-217	56	21	unobserved	unobserved	ADJ
faba-217	56	22	effects	effect	NOUN
faba-217	56	23	.	.	PUNCT
faba-217	57	1	together	together	ADV
faba-217	57	2	,	,	PUNCT
faba-217	57	3	the	the	DET
faba-217	57	4	conclusions	conclusion	NOUN
faba-217	57	5	of	of	ADP
faba-217	57	6	this	this	DET
faba-217	57	7	study	study	NOUN
faba-217	57	8	are	be	AUX
faba-217	57	9	valid	valid	ADJ
faba-217	57	10	and	and	CCONJ
faba-217	57	11	emphasize	emphasize	VERB
faba-217	57	12	the	the	DET
faba-217	57	13	negative	negative	ADJ
faba-217	57	14	consequences	consequence	NOUN
faba-217	57	15	of	of	ADP
faba-217	57	16	uncertainty	uncertainty	NOUN
faba-217	57	17	.	.	PUNCT
faba-217	58	1	our	our	PRON
faba-217	58	2	findings	finding	NOUN
faba-217	58	3	are	be	AUX
faba-217	58	4	of	of	ADP
faba-217	58	5	interest	interest	NOUN
faba-217	58	6	to	to	ADP
faba-217	58	7	investors	investor	NOUN
faba-217	58	8	and	and	CCONJ
faba-217	58	9	policymakers	policymaker	NOUN
faba-217	58	10	.	.	PUNCT
faba-217	59	1	in	in	ADP
faba-217	59	2	the	the	DET
faba-217	59	3	first	first	ADJ
faba-217	59	4	place	place	NOUN
faba-217	59	5	,	,	PUNCT
faba-217	59	6	we	we	PRON
faba-217	59	7	show	show	VERB
faba-217	59	8	that	that	SCONJ
faba-217	59	9	uncertainty	uncertainty	NOUN
faba-217	59	10	declines	decline	VERB
faba-217	59	11	the	the	DET
faba-217	59	12	firm	firm	ADJ
faba-217	59	13	information	information	NOUN
faba-217	59	14	environment	environment	NOUN
faba-217	59	15	because	because	SCONJ
faba-217	59	16	of	of	ADP
faba-217	59	17	negative	negative	ADJ
faba-217	59	18	association	association	NOUN
faba-217	59	19	between	between	ADP
faba-217	59	20	uncertainty	uncertainty	NOUN
faba-217	59	21	and	and	CCONJ
faba-217	59	22	frq	frq	PROPN
faba-217	59	23	.	.	PUNCT
faba-217	60	1	this	this	PRON
faba-217	60	2	affects	affect	VERB
faba-217	60	3	the	the	DET
faba-217	60	4	trust	trust	NOUN
faba-217	60	5	of	of	ADP
faba-217	60	6	investors	investor	NOUN
faba-217	60	7	in	in	ADP
faba-217	60	8	financial	financial	ADJ
faba-217	60	9	reporting	reporting	NOUN
faba-217	60	10	,	,	PUNCT
faba-217	60	11	which	which	PRON
faba-217	60	12	is	be	AUX
faba-217	60	13	one	one	NUM
faba-217	60	14	of	of	ADP
faba-217	60	15	the	the	DET
faba-217	60	16	pillars	pillar	NOUN
faba-217	60	17	that	that	PRON
faba-217	60	18	guarantee	guarantee	VERB
faba-217	60	19	the	the	DET
faba-217	60	20	functioning	functioning	NOUN
faba-217	60	21	of	of	ADP
faba-217	60	22	the	the	DET
faba-217	60	23	capital	capital	NOUN
faba-217	60	24	market	market	NOUN
faba-217	60	25	.	.	PUNCT
faba-217	61	1	however	however	ADV
faba-217	61	2	,	,	PUNCT
faba-217	61	3	policy	policy	NOUN
faba-217	61	4	makers	maker	NOUN
faba-217	61	5	can	can	AUX
faba-217	61	6	counteract	counteract	VERB
faba-217	61	7	the	the	DET
faba-217	61	8	uncertainty	uncertainty	NOUN
faba-217	61	9	effects	effect	NOUN
faba-217	61	10	by	by	ADP
faba-217	61	11	strengthening	strengthen	VERB
faba-217	61	12	accounting	accounting	NOUN
faba-217	61	13	enforcement	enforcement	NOUN
faba-217	61	14	.	.	PUNCT
faba-217	62	1	therefore	therefore	ADV
faba-217	62	2	,	,	PUNCT
faba-217	62	3	this	this	DET
faba-217	62	4	study	study	NOUN
faba-217	62	5	not	not	PART
faba-217	62	6	only	only	ADV
faba-217	62	7	provides	provide	VERB
faba-217	62	8	evidence	evidence	NOUN
faba-217	62	9	of	of	ADP
faba-217	62	10	the	the	DET
faba-217	62	11	negative	negative	ADJ
faba-217	62	12	effects	effect	NOUN
faba-217	62	13	of	of	ADP
faba-217	62	14	uncertainty	uncertainty	NOUN
faba-217	62	15	on	on	ADP
faba-217	62	16	frq	frq	PROPN
faba-217	62	17	,	,	PUNCT
faba-217	62	18	but	but	CCONJ
faba-217	62	19	also	also	ADV
faba-217	62	20	discusses	discuss	VERB
faba-217	62	21	the	the	DET
faba-217	62	22	available	available	ADJ
faba-217	62	23	instrument	instrument	NOUN
faba-217	62	24	to	to	PART
faba-217	62	25	attenuate	attenuate	VERB
faba-217	62	26	these	these	DET
faba-217	62	27	effects	effect	NOUN
faba-217	62	28	.	.	PUNCT
faba-217	63	1	the	the	DET
faba-217	63	2	remaining	remain	VERB
faba-217	63	3	of	of	ADP
faba-217	63	4	this	this	DET
faba-217	63	5	paper	paper	NOUN
faba-217	63	6	is	be	AUX
faba-217	63	7	structured	structure	VERB
faba-217	63	8	as	as	SCONJ
faba-217	63	9	follows	follow	VERB
faba-217	63	10	.	.	PUNCT
faba-217	64	1	in	in	ADP
faba-217	64	2	section	section	NOUN
faba-217	64	3	2	2	NUM
faba-217	64	4	we	we	PRON
faba-217	64	5	provide	provide	VERB
faba-217	64	6	the	the	DET
faba-217	64	7	theoretical	theoretical	ADJ
faba-217	64	8	background	background	NOUN
faba-217	64	9	for	for	ADP
faba-217	64	10	this	this	DET
faba-217	64	11	study	study	NOUN
faba-217	64	12	.	.	PUNCT
faba-217	65	1	section	section	NOUN
faba-217	65	2	3	3	NUM
faba-217	65	3	shows	show	VERB
faba-217	65	4	the	the	DET
faba-217	65	5	methodology	methodology	NOUN
faba-217	65	6	applied	apply	VERB
faba-217	65	7	in	in	ADP
faba-217	65	8	this	this	DET
faba-217	65	9	study	study	NOUN
faba-217	65	10	,	,	PUNCT
faba-217	65	11	section	section	NOUN
faba-217	65	12	4	4	NUM
faba-217	65	13	presents	present	VERB
faba-217	65	14	the	the	DET
faba-217	65	15	findings	finding	NOUN
faba-217	65	16	,	,	PUNCT
faba-217	65	17	and	and	CCONJ
faba-217	65	18	the	the	DET
faba-217	65	19	conclusions	conclusion	NOUN
faba-217	65	20	are	be	AUX
faba-217	65	21	drawn	draw	VERB
faba-217	65	22	in	in	ADP
faba-217	65	23	section	section	NOUN
faba-217	65	24	5	5	NUM
faba-217	65	25	.	.	PUNCT
faba-217	65	26	catalin	catalin	PROPN
faba-217	65	27	mos	mos	PROPN
faba-217	65	28	/	/	SYM
faba-217	65	29	finance	finance	PROPN
faba-217	65	30	,	,	PUNCT
faba-217	65	31	accounting	accounting	NOUN
faba-217	65	32	and	and	CCONJ
faba-217	65	33	business	business	NOUN
faba-217	65	34	analysis	analysis	NOUN
faba-217	65	35	,	,	PUNCT
faba-217	65	36	volume	volume	NOUN
faba-217	65	37	6	6	NUM
faba-217	65	38	,	,	PUNCT
faba-217	65	39	issue	issue	NOUN
faba-217	65	40	2	2	NUM
faba-217	65	41	,	,	PUNCT
faba-217	65	42	2024	2024	NUM
faba-217	65	43	161	161	NUM
faba-217	65	44	literature	literature	NOUN
faba-217	65	45	review	review	NOUN
faba-217	65	46	and	and	CCONJ
faba-217	65	47	hypothesis	hypothesis	NOUN
faba-217	65	48	uncertainty	uncertainty	NOUN
faba-217	65	49	economic	economic	ADJ
faba-217	65	50	policy	policy	NOUN
faba-217	65	51	uncertainty	uncertainty	NOUN
faba-217	65	52	generates	generate	VERB
faba-217	65	53	serious	serious	ADJ
faba-217	65	54	shocks	shock	NOUN
faba-217	65	55	in	in	ADP
faba-217	65	56	the	the	DET
faba-217	65	57	capital	capital	NOUN
faba-217	65	58	markets	market	NOUN
faba-217	65	59	and	and	CCONJ
faba-217	65	60	triggers	trigger	VERB
faba-217	65	61	investors	investor	NOUN
faba-217	65	62	.	.	PUNCT
faba-217	66	1	graham	graham	PROPN
faba-217	66	2	et	et	PROPN
faba-217	66	3	al	al	PROPN
faba-217	66	4	.	.	PROPN
faba-217	67	1	(	(	PUNCT
faba-217	67	2	2005	2005	NUM
faba-217	67	3	)	)	PUNCT
faba-217	67	4	surveyed	survey	VERB
faba-217	67	5	more	more	ADJ
faba-217	67	6	than	than	ADP
faba-217	67	7	400	400	NUM
faba-217	67	8	executives	executive	NOUN
faba-217	67	9	about	about	ADP
faba-217	67	10	the	the	DET
faba-217	67	11	incentives	incentive	NOUN
faba-217	67	12	behind	behind	ADP
faba-217	67	13	the	the	DET
faba-217	67	14	reported	report	VERB
faba-217	67	15	earnings	earning	NOUN
faba-217	67	16	.	.	PUNCT
faba-217	68	1	the	the	DET
faba-217	68	2	authors	author	NOUN
faba-217	68	3	highlight	highlight	VERB
faba-217	68	4	that	that	SCONJ
faba-217	68	5	investors	investor	NOUN
faba-217	68	6	hate	hate	VERB
faba-217	68	7	uncertainty	uncertainty	NOUN
faba-217	68	8	,	,	PUNCT
faba-217	68	9	management	management	NOUN
faba-217	68	10	is	be	AUX
faba-217	68	11	concerned	concerned	ADJ
faba-217	68	12	about	about	ADP
faba-217	68	13	this	this	PRON
faba-217	68	14	,	,	PUNCT
faba-217	68	15	and	and	CCONJ
faba-217	68	16	cfos	cfos	PROPN
faba-217	68	17	prefer	prefer	VERB
faba-217	68	18	to	to	PART
faba-217	68	19	smooth	smooth	VERB
faba-217	68	20	earnings	earning	NOUN
faba-217	68	21	to	to	PART
faba-217	68	22	reduce	reduce	VERB
faba-217	68	23	the	the	DET
faba-217	68	24	uncertainty	uncertainty	NOUN
faba-217	68	25	.	.	PUNCT
faba-217	69	1	starting	start	VERB
faba-217	69	2	from	from	ADP
faba-217	69	3	this	this	DET
faba-217	69	4	theory	theory	NOUN
faba-217	69	5	,	,	PUNCT
faba-217	69	6	a	a	DET
faba-217	69	7	new	new	ADJ
faba-217	69	8	topic	topic	NOUN
faba-217	69	9	emerged	emerge	VERB
faba-217	69	10	in	in	ADP
faba-217	69	11	the	the	DET
faba-217	69	12	literature	literature	NOUN
faba-217	69	13	about	about	ADP
faba-217	69	14	frq	frq	PROPN
faba-217	69	15	in	in	ADP
faba-217	69	16	times	time	NOUN
faba-217	69	17	of	of	ADP
faba-217	69	18	uncertainty	uncertainty	NOUN
faba-217	69	19	.	.	PUNCT
faba-217	70	1	el	el	PROPN
faba-217	70	2	ghoul	ghoul	PROPN
faba-217	70	3	et	et	PROPN
faba-217	70	4	al	al	PROPN
faba-217	70	5	.	.	PROPN
faba-217	71	1	(	(	PUNCT
faba-217	71	2	2021	2021	NUM
faba-217	71	3	)	)	PUNCT
faba-217	71	4	,	,	PUNCT
faba-217	71	5	yung	yung	NOUN
faba-217	71	6	and	and	CCONJ
faba-217	71	7	root	root	NOUN
faba-217	71	8	(	(	PUNCT
faba-217	71	9	2019	2019	NUM
faba-217	71	10	)	)	PUNCT
faba-217	71	11	,	,	PUNCT
faba-217	71	12	goncalves	goncalve	NOUN
faba-217	71	13	et	et	PROPN
faba-217	71	14	al	al	PROPN
faba-217	71	15	.	.	PROPN
faba-217	72	1	(	(	PUNCT
faba-217	72	2	2022	2022	NUM
faba-217	72	3	)	)	PUNCT
faba-217	72	4	,	,	PUNCT
faba-217	72	5	and	and	CCONJ
faba-217	72	6	kurniawan	kurniawan	PROPN
faba-217	72	7	et	et	PROPN
faba-217	72	8	al	al	PROPN
faba-217	72	9	.	.	PROPN
faba-217	73	1	(	(	PUNCT
faba-217	73	2	2023	2023	NUM
faba-217	73	3	)	)	PUNCT
faba-217	73	4	analyze	analyze	VERB
faba-217	73	5	the	the	DET
faba-217	73	6	impact	impact	NOUN
faba-217	73	7	of	of	ADP
faba-217	73	8	high	high	ADJ
faba-217	73	9	uncertainty	uncertainty	NOUN
faba-217	73	10	on	on	ADP
faba-217	73	11	frq	frq	PROPN
faba-217	73	12	using	use	VERB
faba-217	73	13	cross	cross	ADJ
faba-217	73	14	-	-	ADJ
faba-217	73	15	country	country	ADJ
faba-217	73	16	samples	sample	NOUN
faba-217	73	17	while	while	SCONJ
faba-217	73	18	bermpei	bermpei	PROPN
faba-217	73	19	et	et	PROPN
faba-217	73	20	al	al	PROPN
faba-217	73	21	.	.	PROPN
faba-217	74	1	(	(	PUNCT
faba-217	74	2	2021	2021	NUM
faba-217	74	3	)	)	PUNCT
faba-217	74	4	,	,	PUNCT
faba-217	74	5	dhole	dhole	PROPN
faba-217	74	6	et	et	PROPN
faba-217	74	7	al	al	PROPN
faba-217	74	8	.	.	PROPN
faba-217	75	1	(	(	PUNCT
faba-217	75	2	2021	2021	NUM
faba-217	75	3	)	)	PUNCT
faba-217	75	4	,	,	PUNCT
faba-217	75	5	jin	jin	NOUN
faba-217	75	6	et	et	PROPN
faba-217	75	7	al	al	PROPN
faba-217	75	8	.	.	PROPN
faba-217	76	1	(	(	PUNCT
faba-217	76	2	2019	2019	NUM
faba-217	76	3	)	)	PUNCT
faba-217	76	4	,	,	PUNCT
faba-217	76	5	dai	dai	PROPN
faba-217	76	6	and	and	CCONJ
faba-217	76	7	ngo	ngo	PROPN
faba-217	76	8	(	(	PUNCT
faba-217	76	9	2020	2020	NUM
faba-217	76	10	)	)	PUNCT
faba-217	76	11	,	,	PUNCT
faba-217	76	12	nagar	nagar	NOUN
faba-217	76	13	et	et	PROPN
faba-217	76	14	al	al	PROPN
faba-217	76	15	.	.	PUNCT
faba-217	77	1	(	(	PUNCT
faba-217	77	2	2018	2018	NUM
faba-217	77	3	)	)	PUNCT
faba-217	77	4	,	,	PUNCT
faba-217	77	5	jain	jain	PROPN
faba-217	77	6	et	et	PROPN
faba-217	77	7	al	al	PROPN
faba-217	77	8	.	.	PROPN
faba-217	78	1	(	(	PUNCT
faba-217	78	2	2021	2021	NUM
faba-217	78	3	)	)	PUNCT
faba-217	78	4	,	,	PUNCT
faba-217	78	5	shin	shin	NOUN
faba-217	78	6	(	(	PUNCT
faba-217	78	7	2019	2019	NUM
faba-217	78	8	)	)	PUNCT
faba-217	78	9	,	,	PUNCT
faba-217	78	10	and	and	CCONJ
faba-217	78	11	jiang	jiang	PROPN
faba-217	78	12	et	et	PROPN
faba-217	78	13	al	al	PROPN
faba-217	78	14	.	.	PROPN
faba-217	79	1	(	(	PUNCT
faba-217	79	2	2022	2022	NUM
faba-217	79	3	)	)	PUNCT
faba-217	79	4	explore	explore	VERB
faba-217	79	5	the	the	DET
faba-217	79	6	effects	effect	NOUN
faba-217	79	7	of	of	ADP
faba-217	79	8	uncertainty	uncertainty	NOUN
faba-217	79	9	for	for	ADP
faba-217	79	10	us	us	PROPN
faba-217	79	11	firms	firm	NOUN
faba-217	79	12	.	.	PUNCT
faba-217	80	1	we	we	PRON
faba-217	80	2	can	can	AUX
faba-217	80	3	observe	observe	VERB
faba-217	80	4	that	that	SCONJ
faba-217	80	5	the	the	DET
faba-217	80	6	previous	previous	ADJ
faba-217	80	7	literature	literature	NOUN
faba-217	80	8	investigates	investigate	VERB
faba-217	80	9	mostly	mostly	ADV
faba-217	80	10	the	the	DET
faba-217	80	11	united	united	PROPN
faba-217	80	12	states	states	PROPN
faba-217	80	13	.	.	PUNCT
faba-217	81	1	this	this	PRON
faba-217	81	2	can	can	AUX
faba-217	81	3	be	be	AUX
faba-217	81	4	argued	argue	VERB
faba-217	81	5	by	by	ADP
faba-217	81	6	the	the	DET
faba-217	81	7	fact	fact	NOUN
faba-217	81	8	that	that	SCONJ
faba-217	81	9	the	the	DET
faba-217	81	10	most	most	ADV
faba-217	81	11	widely	widely	ADV
faba-217	81	12	used	use	VERB
faba-217	81	13	measure	measure	NOUN
faba-217	81	14	of	of	ADP
faba-217	81	15	uncertainty	uncertainty	NOUN
faba-217	81	16	in	in	ADP
faba-217	81	17	previous	previous	ADJ
faba-217	81	18	studies	study	NOUN
faba-217	81	19	was	be	AUX
faba-217	81	20	initially	initially	ADV
faba-217	81	21	developed	develop	VERB
faba-217	81	22	for	for	ADP
faba-217	81	23	the	the	DET
faba-217	81	24	us	us	PROPN
faba-217	81	25	in	in	ADP
faba-217	81	26	2016	2016	NUM
faba-217	81	27	and	and	CCONJ
faba-217	81	28	subsequently	subsequently	ADV
faba-217	81	29	expanded	expand	VERB
faba-217	81	30	to	to	ADP
faba-217	81	31	other	other	ADJ
faba-217	81	32	countries	country	NOUN
faba-217	81	33	.	.	PUNCT
faba-217	82	1	there	there	PRON
faba-217	82	2	are	be	VERB
faba-217	82	3	limited	limited	ADJ
faba-217	82	4	studies	study	NOUN
faba-217	82	5	in	in	ADP
faba-217	82	6	previous	previous	ADJ
faba-217	82	7	research	research	NOUN
faba-217	82	8	with	with	ADP
faba-217	82	9	cross	cross	ADJ
faba-217	82	10	-	-	ADJ
faba-217	82	11	country	country	ADJ
faba-217	82	12	samples	sample	NOUN
faba-217	82	13	.	.	PUNCT
faba-217	83	1	evaluation	evaluation	NOUN
faba-217	83	2	of	of	ADP
faba-217	83	3	the	the	DET
faba-217	83	4	association	association	NOUN
faba-217	83	5	between	between	ADP
faba-217	83	6	frq	frq	PROPN
faba-217	83	7	and	and	CCONJ
faba-217	83	8	uncertainty	uncertainty	NOUN
faba-217	83	9	implies	imply	VERB
faba-217	83	10	a	a	DET
faba-217	83	11	combination	combination	NOUN
faba-217	83	12	of	of	ADP
faba-217	83	13	macro(uncertainty	macro(uncertainty	PROPN
faba-217	83	14	)	)	PUNCT
faba-217	83	15	and	and	CCONJ
faba-217	83	16	micro(frq	micro(frq	VERB
faba-217	83	17	)	)	PUNCT
faba-217	83	18	features	feature	NOUN
faba-217	83	19	.	.	PUNCT
faba-217	84	1	therefore	therefore	ADV
faba-217	84	2	,	,	PUNCT
faba-217	84	3	the	the	DET
faba-217	84	4	sample	sample	NOUN
faba-217	84	5	consisting	consist	VERB
faba-217	84	6	only	only	ADV
faba-217	84	7	of	of	ADP
faba-217	84	8	firms	firm	NOUN
faba-217	84	9	from	from	ADP
faba-217	84	10	one	one	NUM
faba-217	84	11	country	country	NOUN
faba-217	84	12	does	do	AUX
faba-217	84	13	not	not	PART
faba-217	84	14	allow	allow	VERB
faba-217	84	15	enough	enough	ADJ
faba-217	84	16	variability	variability	NOUN
faba-217	84	17	to	to	PART
faba-217	84	18	support	support	VERB
faba-217	84	19	solid	solid	ADJ
faba-217	84	20	conclusions	conclusion	NOUN
faba-217	84	21	.	.	PUNCT
faba-217	85	1	on	on	ADP
faba-217	85	2	the	the	DET
faba-217	85	3	other	other	ADJ
faba-217	85	4	hand	hand	NOUN
faba-217	85	5	,	,	PUNCT
faba-217	85	6	cross	cross	ADJ
faba-217	85	7	-	-	ADJ
faba-217	85	8	country	country	ADJ
faba-217	85	9	sample	sample	NOUN
faba-217	85	10	enables	enable	VERB
faba-217	85	11	to	to	PART
faba-217	85	12	consider	consider	VERB
faba-217	85	13	other	other	ADJ
faba-217	85	14	macro	macro	ADJ
faba-217	85	15	characteristics	characteristic	NOUN
faba-217	85	16	such	such	ADJ
faba-217	85	17	as	as	ADP
faba-217	85	18	institutional	institutional	ADJ
faba-217	85	19	settings	setting	NOUN
faba-217	85	20	.	.	PUNCT
faba-217	86	1	in	in	ADP
faba-217	86	2	terms	term	NOUN
faba-217	86	3	of	of	ADP
faba-217	86	4	sample	sample	NOUN
faba-217	86	5	period	period	NOUN
faba-217	86	6	,	,	PUNCT
faba-217	86	7	previous	previous	ADJ
faba-217	86	8	research	research	NOUN
faba-217	86	9	covered	cover	VERB
faba-217	86	10	the	the	DET
faba-217	86	11	period	period	NOUN
faba-217	86	12	until	until	ADP
faba-217	86	13	2015	2015	NUM
faba-217	86	14	-	-	SYM
faba-217	86	15	2018	2018	NUM
faba-217	86	16	(	(	PUNCT
faba-217	86	17	el	el	PROPN
faba-217	86	18	ghoul	ghoul	PROPN
faba-217	86	19	et	et	PROPN
faba-217	86	20	al	al	PROPN
faba-217	86	21	.	.	PROPN
faba-217	86	22	2021	2021	NUM
faba-217	86	23	;	;	PUNCT
faba-217	86	24	yung	yung	PROPN
faba-217	86	25	and	and	CCONJ
faba-217	86	26	root	root	NOUN
faba-217	86	27	2019	2019	NUM
faba-217	86	28	;	;	PUNCT
faba-217	86	29	goncalves	goncalve	NOUN
faba-217	86	30	et	et	PROPN
faba-217	86	31	al	al	PROPN
faba-217	86	32	.	.	PROPN
faba-217	86	33	2022	2022	NUM
faba-217	86	34	;	;	PUNCT
faba-217	86	35	bermpei	bermpei	PROPN
faba-217	86	36	et	et	PROPN
faba-217	86	37	al	al	PROPN
faba-217	86	38	.	.	PROPN
faba-217	86	39	2021	2021	NUM
faba-217	86	40	;	;	PUNCT
faba-217	86	41	jin	jin	PROPN
faba-217	86	42	et	et	PROPN
faba-217	86	43	al	al	PROPN
faba-217	86	44	.	.	PROPN
faba-217	86	45	2019	2019	NUM
faba-217	86	46	;	;	PUNCT
faba-217	86	47	dai	dai	PROPN
faba-217	86	48	and	and	CCONJ
faba-217	86	49	ngo	ngo	PROPN
faba-217	86	50	2020	2020	NUM
faba-217	86	51	;	;	PUNCT
faba-217	86	52	nagar	nagar	NOUN
faba-217	86	53	et	et	PROPN
faba-217	86	54	al	al	PROPN
faba-217	86	55	.	.	PROPN
faba-217	86	56	2018	2018	NUM
faba-217	86	57	;	;	PUNCT
faba-217	86	58	jain	jain	PROPN
faba-217	86	59	et	et	PROPN
faba-217	86	60	al	al	PROPN
faba-217	86	61	.	.	PROPN
faba-217	86	62	2021	2021	NUM
faba-217	86	63	;	;	PUNCT
faba-217	86	64	and	and	CCONJ
faba-217	86	65	jiang	jiang	PROPN
faba-217	86	66	et	et	PROPN
faba-217	86	67	al	al	PROPN
faba-217	86	68	.	.	PROPN
faba-217	86	69	2022	2022	NUM
faba-217	86	70	)	)	PUNCT
faba-217	86	71	.	.	PUNCT
faba-217	87	1	the	the	DET
faba-217	87	2	fact	fact	NOUN
faba-217	87	3	that	that	SCONJ
faba-217	87	4	previous	previous	ADJ
faba-217	87	5	research	research	NOUN
faba-217	87	6	does	do	AUX
faba-217	87	7	not	not	PART
faba-217	87	8	capture	capture	VERB
faba-217	87	9	2020	2020	NUM
faba-217	87	10	,	,	PUNCT
faba-217	87	11	2021	2021	NUM
faba-217	87	12	,	,	PUNCT
faba-217	87	13	and	and	CCONJ
faba-217	87	14	2022	2022	NUM
faba-217	87	15	constitutes	constitute	VERB
faba-217	87	16	a	a	DET
faba-217	87	17	significant	significant	ADJ
faba-217	87	18	gap	gap	NOUN
faba-217	87	19	that	that	PRON
faba-217	87	20	needs	need	VERB
faba-217	87	21	to	to	PART
faba-217	87	22	be	be	AUX
faba-217	87	23	addressed	address	VERB
faba-217	87	24	.	.	PUNCT
faba-217	88	1	these	these	DET
faba-217	88	2	three	three	NUM
faba-217	88	3	years	year	NOUN
faba-217	88	4	can	can	AUX
faba-217	88	5	be	be	AUX
faba-217	88	6	distinguished	distinguish	VERB
faba-217	88	7	by	by	ADP
faba-217	88	8	intense	intense	ADJ
faba-217	88	9	increase	increase	NOUN
faba-217	88	10	in	in	ADP
faba-217	88	11	uncertainty	uncertainty	NOUN
faba-217	88	12	compared	compare	VERB
faba-217	88	13	with	with	ADP
faba-217	88	14	the	the	DET
faba-217	88	15	previous	previous	ADJ
faba-217	88	16	decade	decade	NOUN
faba-217	88	17	and	and	CCONJ
faba-217	88	18	therefore	therefore	ADV
faba-217	88	19	enhance	enhance	VERB
faba-217	88	20	applicability	applicability	NOUN
faba-217	88	21	of	of	ADP
faba-217	88	22	the	the	DET
faba-217	88	23	results	result	NOUN
faba-217	88	24	,	,	PUNCT
faba-217	88	25	allow	allow	VERB
faba-217	88	26	proper	proper	ADJ
faba-217	88	27	detection	detection	NOUN
faba-217	88	28	of	of	ADP
faba-217	88	29	relationships	relationship	NOUN
faba-217	88	30	,	,	PUNCT
faba-217	88	31	and	and	CCONJ
faba-217	88	32	increase	increase	VERB
faba-217	88	33	the	the	DET
faba-217	88	34	accuracy	accuracy	NOUN
faba-217	88	35	of	of	ADP
faba-217	88	36	the	the	DET
faba-217	88	37	model	model	NOUN
faba-217	88	38	.	.	PUNCT
faba-217	89	1	the	the	DET
faba-217	89	2	uncertainty	uncertainty	NOUN
faba-217	89	3	is	be	AUX
faba-217	89	4	estimated	estimate	VERB
faba-217	89	5	in	in	ADP
faba-217	89	6	three	three	NUM
faba-217	89	7	ways	way	NOUN
faba-217	89	8	.	.	PUNCT
faba-217	90	1	dai	dai	PROPN
faba-217	90	2	and	and	CCONJ
faba-217	90	3	ngo	ngo	PROPN
faba-217	90	4	(	(	PUNCT
faba-217	90	5	2020	2020	NUM
faba-217	90	6	)	)	PUNCT
faba-217	90	7	,	,	PUNCT
faba-217	90	8	jain	jain	PROPN
faba-217	90	9	et	et	PROPN
faba-217	90	10	al	al	PROPN
faba-217	90	11	.	.	PROPN
faba-217	90	12	(	(	PUNCT
faba-217	90	13	2021	2021	NUM
faba-217	90	14	)	)	PUNCT
faba-217	90	15	,	,	PUNCT
faba-217	90	16	and	and	CCONJ
faba-217	90	17	goncalves	goncalve	NOUN
faba-217	90	18	et	et	PROPN
faba-217	90	19	al	al	PROPN
faba-217	90	20	.	.	PROPN
faba-217	91	1	(	(	PUNCT
faba-217	91	2	2022	2022	NUM
faba-217	91	3	)	)	PUNCT
faba-217	91	4	use	use	VERB
faba-217	91	5	the	the	DET
faba-217	91	6	elections	election	NOUN
faba-217	91	7	to	to	PART
faba-217	91	8	quantify	quantify	VERB
faba-217	91	9	the	the	DET
faba-217	91	10	uncertainty	uncertainty	NOUN
faba-217	91	11	.	.	PUNCT
faba-217	92	1	during	during	ADP
faba-217	92	2	election	election	NOUN
faba-217	92	3	years	year	NOUN
faba-217	92	4	,	,	PUNCT
faba-217	92	5	uncertainty	uncertainty	NOUN
faba-217	92	6	about	about	ADP
faba-217	92	7	the	the	DET
faba-217	92	8	future	future	ADJ
faba-217	92	9	policies	policy	NOUN
faba-217	92	10	of	of	ADP
faba-217	92	11	the	the	DET
faba-217	92	12	incoming	incoming	ADJ
faba-217	92	13	government	government	NOUN
faba-217	92	14	tends	tend	VERB
faba-217	92	15	to	to	PART
faba-217	92	16	increase	increase	VERB
faba-217	92	17	.	.	PUNCT
faba-217	93	1	shin	shin	NOUN
faba-217	93	2	(	(	PUNCT
faba-217	93	3	2019	2019	NUM
faba-217	93	4	)	)	PUNCT
faba-217	93	5	relays	relay	NOUN
faba-217	93	6	on	on	ADP
faba-217	93	7	market	market	NOUN
faba-217	93	8	shocks	shock	NOUN
faba-217	93	9	to	to	PART
faba-217	93	10	capture	capture	VERB
faba-217	93	11	uncertainty	uncertainty	NOUN
faba-217	93	12	,	,	PUNCT
faba-217	93	13	while	while	SCONJ
faba-217	93	14	the	the	DET
faba-217	93	15	rest	rest	NOUN
faba-217	93	16	of	of	ADP
faba-217	93	17	the	the	DET
faba-217	93	18	authors	author	NOUN
faba-217	93	19	use	use	VERB
faba-217	93	20	the	the	DET
faba-217	93	21	index	index	NOUN
faba-217	93	22	developed	develop	VERB
faba-217	93	23	by	by	ADP
faba-217	93	24	baker	baker	PROPN
faba-217	93	25	et	et	PROPN
faba-217	93	26	al	al	PROPN
faba-217	93	27	.	.	PUNCT
faba-217	94	1	(	(	PUNCT
faba-217	94	2	2016	2016	NUM
faba-217	94	3	)	)	PUNCT
faba-217	94	4	.	.	PUNCT
faba-217	95	1	most	most	ADJ
faba-217	95	2	of	of	ADP
faba-217	95	3	the	the	DET
faba-217	95	4	findings	finding	NOUN
faba-217	95	5	suggest	suggest	VERB
faba-217	95	6	that	that	SCONJ
faba-217	95	7	uncertainty	uncertainty	NOUN
faba-217	95	8	produces	produce	VERB
faba-217	95	9	negative	negative	ADJ
faba-217	95	10	effects	effect	NOUN
faba-217	95	11	on	on	ADP
faba-217	95	12	frq	frq	PROPN
faba-217	95	13	.	.	PROPN
faba-217	96	1	on	on	ADP
faba-217	96	2	the	the	DET
faba-217	96	3	other	other	ADJ
faba-217	96	4	hand	hand	NOUN
faba-217	96	5	,	,	PUNCT
faba-217	96	6	el	el	PROPN
faba-217	96	7	ghoul	ghoul	PROPN
faba-217	96	8	et	et	PROPN
faba-217	96	9	al	al	PROPN
faba-217	96	10	.	.	PROPN
faba-217	97	1	(	(	PUNCT
faba-217	97	2	2021	2021	NUM
faba-217	97	3	)	)	PUNCT
faba-217	97	4	find	find	VERB
faba-217	97	5	positive	positive	ADJ
faba-217	97	6	effects	effect	NOUN
faba-217	97	7	,	,	PUNCT
faba-217	97	8	and	and	CCONJ
faba-217	97	9	the	the	DET
faba-217	97	10	authors	author	NOUN
faba-217	97	11	show	show	VERB
faba-217	97	12	that	that	SCONJ
faba-217	97	13	the	the	DET
faba-217	97	14	capacity	capacity	NOUN
faba-217	97	15	of	of	ADP
faba-217	97	16	accounting	accounting	NOUN
faba-217	97	17	to	to	PART
faba-217	97	18	measure	measure	VERB
faba-217	97	19	performance	performance	NOUN
faba-217	97	20	is	be	AUX
faba-217	97	21	significantly	significantly	ADV
faba-217	97	22	better	well	ADJ
faba-217	97	23	under	under	ADP
faba-217	97	24	high	high	ADJ
faba-217	97	25	uncertainty	uncertainty	NOUN
faba-217	97	26	.	.	PUNCT
faba-217	98	1	however	however	ADV
faba-217	98	2	,	,	PUNCT
faba-217	98	3	there	there	PRON
faba-217	98	4	are	be	VERB
faba-217	98	5	some	some	DET
faba-217	98	6	differences	difference	NOUN
faba-217	98	7	between	between	ADP
faba-217	98	8	the	the	DET
faba-217	98	9	study	study	NOUN
faba-217	98	10	by	by	ADP
faba-217	98	11	el	el	PROPN
faba-217	98	12	ghoul	ghoul	PROPN
faba-217	98	13	et	et	PROPN
faba-217	98	14	al	al	PROPN
faba-217	98	15	.	.	PROPN
faba-217	99	1	(	(	PUNCT
faba-217	99	2	2021	2021	NUM
faba-217	99	3	)	)	PUNCT
faba-217	99	4	and	and	CCONJ
faba-217	99	5	other	other	ADJ
faba-217	99	6	research	research	NOUN
faba-217	99	7	that	that	PRON
faba-217	99	8	can	can	AUX
faba-217	99	9	lead	lead	VERB
faba-217	99	10	to	to	ADP
faba-217	99	11	contradictory	contradictory	ADJ
faba-217	99	12	findings	finding	NOUN
faba-217	99	13	.	.	PUNCT
faba-217	100	1	el	el	PROPN
faba-217	100	2	ghoul	ghoul	PROPN
faba-217	100	3	et	et	PROPN
faba-217	100	4	al	al	PROPN
faba-217	100	5	.	.	PROPN
faba-217	101	1	(	(	PUNCT
faba-217	101	2	2021	2021	NUM
faba-217	101	3	)	)	PUNCT
faba-217	101	4	use	use	VERB
faba-217	101	5	the	the	DET
faba-217	101	6	nikolaev	nikolaev	NOUN
faba-217	101	7	model	model	NOUN
faba-217	101	8	to	to	PART
faba-217	101	9	estimate	estimate	VERB
faba-217	101	10	frq	frq	PROPN
faba-217	101	11	.	.	PUNCT
faba-217	102	1	this	this	DET
faba-217	102	2	model	model	NOUN
faba-217	102	3	is	be	AUX
faba-217	102	4	more	more	ADV
faba-217	102	5	complex	complex	ADJ
faba-217	102	6	compared	compare	VERB
faba-217	102	7	to	to	ADP
faba-217	102	8	the	the	DET
faba-217	102	9	other	other	ADJ
faba-217	102	10	models	model	NOUN
faba-217	102	11	,	,	PUNCT
faba-217	102	12	but	but	CCONJ
faba-217	102	13	it	it	PRON
faba-217	102	14	has	have	VERB
faba-217	102	15	some	some	DET
faba-217	102	16	limitations	limitation	NOUN
faba-217	102	17	acknowledged	acknowledge	VERB
faba-217	102	18	by	by	ADP
faba-217	102	19	the	the	DET
faba-217	102	20	authors	author	NOUN
faba-217	102	21	.	.	PUNCT
faba-217	103	1	the	the	DET
faba-217	103	2	model	model	NOUN
faba-217	103	3	does	do	AUX
faba-217	103	4	not	not	PART
faba-217	103	5	allow	allow	VERB
faba-217	103	6	to	to	PART
faba-217	103	7	estimate	estimate	VERB
faba-217	103	8	the	the	DET
faba-217	103	9	frq	frq	NOUN
faba-217	103	10	at	at	ADP
faba-217	103	11	firm	firm	ADJ
faba-217	103	12	-	-	PUNCT
faba-217	103	13	year	year	NOUN
faba-217	103	14	level	level	NOUN
faba-217	103	15	;	;	PUNCT
faba-217	103	16	therefore	therefore	ADV
faba-217	103	17	,	,	PUNCT
faba-217	103	18	it	it	PRON
faba-217	103	19	is	be	AUX
faba-217	103	20	challenging	challenge	VERB
faba-217	103	21	to	to	PART
faba-217	103	22	evaluate	evaluate	VERB
faba-217	103	23	the	the	DET
faba-217	103	24	association	association	NOUN
faba-217	103	25	between	between	ADP
faba-217	103	26	frq	frq	PROPN
faba-217	103	27	and	and	CCONJ
faba-217	103	28	uncertainty	uncertainty	NOUN
faba-217	103	29	over	over	ADP
faba-217	103	30	time	time	NOUN
faba-217	103	31	which	which	PRON
faba-217	103	32	is	be	AUX
faba-217	103	33	a	a	DET
faba-217	103	34	major	major	ADJ
faba-217	103	35	disadvantage	disadvantage	NOUN
faba-217	103	36	.	.	PUNCT
faba-217	104	1	furthermore	furthermore	ADV
faba-217	104	2	,	,	PUNCT
faba-217	104	3	the	the	DET
faba-217	104	4	sophistication	sophistication	NOUN
faba-217	104	5	of	of	ADP
faba-217	104	6	the	the	DET
faba-217	104	7	model	model	NOUN
faba-217	104	8	may	may	AUX
faba-217	104	9	reduce	reduce	VERB
faba-217	104	10	the	the	DET
faba-217	104	11	focus	focus	NOUN
faba-217	104	12	on	on	ADP
faba-217	104	13	management	management	NOUN
faba-217	104	14	discretional	discretional	ADJ
faba-217	104	15	behavior	behavior	NOUN
faba-217	104	16	,	,	PUNCT
faba-217	104	17	which	which	PRON
faba-217	104	18	is	be	AUX
faba-217	104	19	the	the	DET
faba-217	104	20	objective	objective	NOUN
faba-217	104	21	of	of	ADP
faba-217	104	22	earnings	earning	NOUN
faba-217	104	23	management	management	NOUN
faba-217	104	24	models	model	NOUN
faba-217	104	25	.	.	PUNCT
faba-217	105	1	another	another	DET
faba-217	105	2	point	point	NOUN
faba-217	105	3	is	be	AUX
faba-217	105	4	the	the	DET
faba-217	105	5	inclusion	inclusion	NOUN
faba-217	105	6	of	of	ADP
faba-217	105	7	year	year	NOUN
faba-217	105	8	-	-	PUNCT
faba-217	105	9	fixed	fix	VERB
faba-217	105	10	effects	effect	NOUN
faba-217	105	11	in	in	ADP
faba-217	105	12	the	the	DET
faba-217	105	13	model	model	NOUN
faba-217	105	14	.	.	PUNCT
faba-217	106	1	controlling	control	VERB
faba-217	106	2	for	for	ADP
faba-217	106	3	year	year	NOUN
faba-217	106	4	-	-	PUNCT
faba-217	106	5	fixed	fix	VERB
faba-217	106	6	effects	effect	NOUN
faba-217	106	7	underestimate	underestimate	VERB
faba-217	106	8	the	the	DET
faba-217	106	9	results	result	NOUN
faba-217	106	10	due	due	ADP
faba-217	106	11	to	to	ADP
faba-217	106	12	collinearity	collinearity	NOUN
faba-217	106	13	between	between	ADP
faba-217	106	14	year	year	NOUN
faba-217	106	15	-	-	PUNCT
faba-217	106	16	fixed	fix	VERB
faba-217	106	17	effects	effect	NOUN
faba-217	106	18	and	and	CCONJ
faba-217	106	19	uncertainty	uncertainty	NOUN
faba-217	106	20	.	.	PUNCT
faba-217	107	1	there	there	PRON
faba-217	107	2	are	be	VERB
faba-217	107	3	two	two	NUM
faba-217	107	4	prevalent	prevalent	ADJ
faba-217	107	5	explanations	explanation	NOUN
faba-217	107	6	in	in	ADP
faba-217	107	7	the	the	DET
faba-217	107	8	literature	literature	NOUN
faba-217	107	9	for	for	ADP
faba-217	107	10	the	the	DET
faba-217	107	11	association	association	NOUN
faba-217	107	12	between	between	ADP
faba-217	107	13	frq	frq	PROPN
faba-217	107	14	and	and	CCONJ
faba-217	107	15	uncertainty	uncertainty	NOUN
faba-217	107	16	.	.	PUNCT
faba-217	108	1	the	the	DET
faba-217	108	2	first	first	ADJ
faba-217	108	3	one	one	NOUN
faba-217	108	4	agrees	agree	VERB
faba-217	108	5	that	that	SCONJ
faba-217	108	6	in	in	ADP
faba-217	108	7	times	time	NOUN
faba-217	108	8	of	of	ADP
faba-217	108	9	high	high	ADJ
faba-217	108	10	uncertainty	uncertainty	NOUN
faba-217	108	11	,	,	PUNCT
faba-217	108	12	investors	investor	NOUN
faba-217	108	13	are	be	AUX
faba-217	108	14	more	more	ADV
faba-217	108	15	engaged	engaged	ADJ
faba-217	108	16	in	in	ADP
faba-217	108	17	obtaining	obtain	VERB
faba-217	108	18	firm	firm	ADJ
faba-217	108	19	specific	specific	ADJ
faba-217	108	20	financial	financial	ADJ
faba-217	108	21	information	information	NOUN
faba-217	108	22	.	.	PUNCT
faba-217	109	1	in	in	ADP
faba-217	109	2	this	this	DET
faba-217	109	3	case	case	NOUN
faba-217	109	4	,	,	PUNCT
faba-217	109	5	management	management	NOUN
faba-217	109	6	incentives	incentive	NOUN
faba-217	109	7	are	be	AUX
faba-217	109	8	to	to	PART
faba-217	109	9	improve	improve	VERB
faba-217	109	10	performance	performance	NOUN
faba-217	109	11	and	and	CCONJ
faba-217	109	12	avoid	avoid	VERB
faba-217	109	13	small	small	ADJ
faba-217	109	14	losses	loss	NOUN
faba-217	109	15	by	by	ADP
faba-217	109	16	using	use	VERB
faba-217	109	17	earnings	earning	NOUN
faba-217	109	18	management	management	NOUN
faba-217	109	19	(	(	PUNCT
faba-217	109	20	shin	shin	NOUN
faba-217	109	21	2019	2019	NUM
faba-217	109	22	;	;	PUNCT
faba-217	109	23	dai	dai	PROPN
faba-217	109	24	and	and	CCONJ
faba-217	109	25	ngo	ngo	PROPN
faba-217	109	26	2020	2020	NUM
faba-217	109	27	;	;	PUNCT
faba-217	109	28	jiang	jiang	PROPN
faba-217	109	29	et	et	PROPN
faba-217	109	30	al	al	PROPN
faba-217	109	31	.	.	PROPN
faba-217	109	32	2022	2022	NUM
faba-217	109	33	;	;	PUNCT
faba-217	109	34	brempei	brempei	PROPN
faba-217	109	35	et	et	PROPN
faba-217	109	36	al	al	PROPN
faba-217	109	37	.	.	PROPN
faba-217	109	38	2021	2021	NUM
faba-217	109	39	)	)	PUNCT
faba-217	109	40	.	.	PUNCT
faba-217	110	1	on	on	ADP
faba-217	110	2	the	the	DET
faba-217	110	3	contrary	contrary	NOUN
faba-217	110	4	,	,	PUNCT
faba-217	110	5	jin	jin	PROPN
faba-217	110	6	et	et	PROPN
faba-217	110	7	al	al	PROPN
faba-217	110	8	.	.	PROPN
faba-217	110	9	(	(	PUNCT
faba-217	110	10	2019	2019	NUM
faba-217	110	11	)	)	PUNCT
faba-217	110	12	and	and	CCONJ
faba-217	110	13	nagar	nagar	NOUN
faba-217	110	14	et	et	PROPN
faba-217	110	15	al	al	PROPN
faba-217	110	16	.	.	PROPN
faba-217	111	1	(	(	PUNCT
faba-217	111	2	2018	2018	NUM
faba-217	111	3	)	)	PUNCT
faba-217	111	4	emphasize	emphasize	VERB
faba-217	111	5	that	that	SCONJ
faba-217	111	6	in	in	ADP
faba-217	111	7	periods	period	NOUN
faba-217	111	8	of	of	ADP
faba-217	111	9	high	high	ADJ
faba-217	111	10	uncertainty	uncertainty	NOUN
faba-217	111	11	,	,	PUNCT
faba-217	111	12	the	the	DET
faba-217	111	13	information	information	NOUN
faba-217	111	14	asymmetry	asymmetry	NOUN
faba-217	111	15	between	between	ADP
faba-217	111	16	management	management	NOUN
faba-217	111	17	and	and	CCONJ
faba-217	111	18	investors	investor	NOUN
faba-217	111	19	increases	increase	NOUN
faba-217	111	20	.	.	PUNCT
faba-217	112	1	consequently	consequently	ADV
faba-217	112	2	,	,	PUNCT
faba-217	112	3	management	management	NOUN
faba-217	112	4	is	be	AUX
faba-217	112	5	likely	likely	ADJ
faba-217	112	6	to	to	PART
faba-217	112	7	smooth	smooth	VERB
faba-217	112	8	the	the	DET
faba-217	112	9	earnings	earning	NOUN
faba-217	112	10	because	because	SCONJ
faba-217	112	11	it	it	PRON
faba-217	112	12	is	be	AUX
faba-217	112	13	difficult	difficult	ADJ
faba-217	112	14	for	for	SCONJ
faba-217	112	15	investors	investor	NOUN
faba-217	112	16	to	to	PART
faba-217	112	17	detect	detect	VERB
faba-217	112	18	earnings	earning	NOUN
faba-217	112	19	management	management	NOUN
faba-217	112	20	.	.	PUNCT
faba-217	113	1	our	our	PRON
faba-217	113	2	first	first	ADJ
faba-217	113	3	hypothesis	hypothesis	NOUN
faba-217	113	4	considers	consider	VERB
faba-217	113	5	the	the	DET
faba-217	113	6	impact	impact	NOUN
faba-217	113	7	that	that	PRON
faba-217	113	8	uncertainty	uncertainty	NOUN
faba-217	113	9	has	have	VERB
faba-217	113	10	on	on	ADP
faba-217	113	11	the	the	DET
faba-217	113	12	economic	economic	ADJ
faba-217	113	13	environment	environment	NOUN
faba-217	113	14	,	,	PUNCT
faba-217	113	15	the	the	DET
faba-217	113	16	investor	investor	NOUN
faba-217	113	17	reaction	reaction	NOUN
faba-217	113	18	,	,	PUNCT
faba-217	113	19	and	and	CCONJ
faba-217	113	20	the	the	DET
faba-217	113	21	management	management	NOUN
faba-217	113	22	incentives	incentive	VERB
faba-217	113	23	.	.	PUNCT
faba-217	114	1	as	as	SCONJ
faba-217	114	2	presented	present	VERB
faba-217	114	3	above	above	ADV
faba-217	114	4	,	,	PUNCT
faba-217	114	5	management	management	NOUN
faba-217	114	6	incentives	incentive	NOUN
faba-217	114	7	are	be	AUX
faba-217	114	8	to	to	PART
faba-217	114	9	reduce	reduce	VERB
faba-217	114	10	investor	investor	NOUN
faba-217	114	11	concern	concern	NOUN
faba-217	114	12	,	,	PUNCT
faba-217	114	13	reduce	reduce	VERB
faba-217	114	14	the	the	DET
faba-217	114	15	volatility	volatility	NOUN
faba-217	114	16	of	of	ADP
faba-217	114	17	earnings	earning	NOUN
faba-217	114	18	,	,	PUNCT
faba-217	114	19	and	and	CCONJ
faba-217	114	20	present	present	VERB
faba-217	114	21	a	a	DET
faba-217	114	22	better	well	ADJ
faba-217	114	23	financial	financial	ADJ
faba-217	114	24	situation	situation	NOUN
faba-217	114	25	.	.	PUNCT
faba-217	115	1	we	we	PRON
faba-217	115	2	argue	argue	VERB
faba-217	115	3	that	that	SCONJ
faba-217	115	4	uncertainty	uncertainty	NOUN
faba-217	115	5	,	,	PUNCT
faba-217	115	6	which	which	PRON
faba-217	115	7	is	be	AUX
faba-217	115	8	produced	produce	VERB
faba-217	115	9	by	by	ADP
faba-217	115	10	a	a	DET
faba-217	115	11	crisis	crisis	NOUN
faba-217	115	12	such	such	ADJ
faba-217	115	13	as	as	ADP
faba-217	115	14	the	the	DET
faba-217	115	15	2008	2008	NUM
faba-217	115	16	financial	financial	ADJ
faba-217	115	17	crisis	crisis	NOUN
faba-217	115	18	or	or	CCONJ
faba-217	115	19	the	the	DET
faba-217	115	20	pandemic	pandemic	ADJ
faba-217	115	21	crisis	crisis	NOUN
faba-217	115	22	,	,	PUNCT
faba-217	115	23	produces	produce	VERB
faba-217	115	24	a	a	DET
faba-217	115	25	decline	decline	NOUN
faba-217	115	26	in	in	ADP
faba-217	115	27	the	the	DET
faba-217	115	28	economy	economy	NOUN
faba-217	115	29	.	.	PUNCT
faba-217	116	1	this	this	DET
faba-217	116	2	decline	decline	NOUN
faba-217	116	3	is	be	AUX
faba-217	116	4	reflected	reflect	VERB
faba-217	116	5	in	in	ADP
faba-217	116	6	the	the	DET
faba-217	116	7	performance	performance	NOUN
faba-217	116	8	of	of	ADP
faba-217	116	9	the	the	DET
faba-217	116	10	companies	company	NOUN
faba-217	116	11	;	;	PUNCT
faba-217	116	12	therefore	therefore	ADV
faba-217	116	13	,	,	PUNCT
faba-217	116	14	the	the	DET
faba-217	116	15	management	management	NOUN
faba-217	116	16	is	be	AUX
faba-217	116	17	incentivized	incentivize	VERB
faba-217	116	18	to	to	PART
faba-217	116	19	use	use	VERB
faba-217	116	20	earnings	earning	NOUN
faba-217	116	21	management	management	NOUN
faba-217	116	22	.	.	PUNCT
faba-217	117	1	furthermore	furthermore	ADV
faba-217	117	2	,	,	PUNCT
faba-217	117	3	we	we	PRON
faba-217	117	4	acknowledge	acknowledge	VERB
faba-217	117	5	the	the	DET
faba-217	117	6	gaps	gap	NOUN
faba-217	117	7	in	in	ADP
faba-217	117	8	the	the	DET
faba-217	117	9	literature	literature	NOUN
faba-217	117	10	presented	present	VERB
faba-217	117	11	above	above	ADV
faba-217	117	12	and	and	CCONJ
faba-217	117	13	the	the	DET
faba-217	117	14	limited	limited	ADJ
faba-217	117	15	evidence	evidence	NOUN
faba-217	117	16	for	for	ADP
faba-217	117	17	the	the	DET
faba-217	117	18	recent	recent	ADJ
faba-217	117	19	years	year	NOUN
faba-217	117	20	.	.	PUNCT
faba-217	118	1	h1	h1	PROPN
faba-217	118	2	.	.	PUNCT
faba-217	119	1	uncertainty	uncertainty	NOUN
faba-217	119	2	leads	lead	VERB
faba-217	119	3	to	to	ADP
faba-217	119	4	a	a	DET
faba-217	119	5	decrease	decrease	NOUN
faba-217	119	6	in	in	ADP
faba-217	119	7	frq	frq	PROPN
faba-217	119	8	worldwide	worldwide	ADV
faba-217	119	9	.	.	PUNCT
faba-217	120	1	accounting	accounting	NOUN
faba-217	120	2	enforcement	enforcement	NOUN
faba-217	120	3	jiang	jiang	PROPN
faba-217	120	4	et	et	PROPN
faba-217	120	5	al	al	PROPN
faba-217	120	6	.	.	PROPN
faba-217	120	7	(	(	PUNCT
faba-217	120	8	2022	2022	NUM
faba-217	120	9	)	)	PUNCT
faba-217	120	10	and	and	CCONJ
faba-217	120	11	cui	cui	VERB
faba-217	120	12	et	et	PROPN
faba-217	120	13	al	al	PROPN
faba-217	120	14	.	.	PROPN
faba-217	120	15	(	(	PUNCT
faba-217	120	16	2021	2021	NUM
faba-217	120	17	)	)	PUNCT
faba-217	120	18	and	and	CCONJ
faba-217	120	19	el	el	PROPN
faba-217	120	20	ghoul	ghoul	PROPN
faba-217	120	21	et	et	PROPN
faba-217	120	22	al	al	PROPN
faba-217	120	23	.	.	PROPN
faba-217	121	1	(	(	PUNCT
faba-217	121	2	2021	2021	NUM
faba-217	121	3	)	)	PUNCT
faba-217	121	4	introduce	introduce	VERB
faba-217	121	5	in	in	ADP
faba-217	121	6	discussion	discussion	NOUN
faba-217	121	7	the	the	DET
faba-217	121	8	role	role	NOUN
faba-217	121	9	of	of	ADP
faba-217	121	10	external	external	ADJ
faba-217	121	11	monitoring	monitoring	NOUN
faba-217	121	12	in	in	ADP
faba-217	121	13	times	time	NOUN
faba-217	121	14	of	of	ADP
faba-217	121	15	high	high	ADJ
faba-217	121	16	uncertainty	uncertainty	NOUN
faba-217	121	17	.	.	PUNCT
faba-217	122	1	they	they	PRON
faba-217	122	2	demonstrate	demonstrate	VERB
faba-217	122	3	that	that	SCONJ
faba-217	122	4	strong	strong	ADJ
faba-217	122	5	external	external	ADJ
faba-217	122	6	monitoring	monitoring	NOUN
faba-217	122	7	catalin	catalin	PROPN
faba-217	122	8	mos	mos	PROPN
faba-217	122	9	/	/	SYM
faba-217	122	10	finance	finance	PROPN
faba-217	122	11	,	,	PUNCT
faba-217	122	12	accounting	accounting	NOUN
faba-217	122	13	and	and	CCONJ
faba-217	122	14	business	business	NOUN
faba-217	122	15	analysis	analysis	NOUN
faba-217	122	16	,	,	PUNCT
faba-217	122	17	volume	volume	NOUN
faba-217	122	18	6	6	NUM
faba-217	122	19	,	,	PUNCT
faba-217	122	20	issue	issue	NOUN
faba-217	122	21	2	2	NUM
faba-217	122	22	,	,	PUNCT
faba-217	122	23	2024	2024	NUM
faba-217	122	24	162	162	NUM
faba-217	122	25	mitigates	mitigate	VERB
faba-217	122	26	the	the	DET
faba-217	122	27	effects	effect	NOUN
faba-217	122	28	of	of	ADP
faba-217	122	29	uncertainty	uncertainty	NOUN
faba-217	122	30	over	over	ADP
faba-217	122	31	frq	frq	PROPN
faba-217	122	32	.	.	PUNCT
faba-217	123	1	the	the	DET
faba-217	123	2	studies	study	NOUN
faba-217	123	3	are	be	AUX
faba-217	123	4	based	base	VERB
faba-217	123	5	on	on	ADP
faba-217	123	6	external	external	ADJ
faba-217	123	7	monitoring	monitoring	NOUN
faba-217	123	8	under	under	ADP
faba-217	123	9	the	the	DET
faba-217	123	10	form	form	NOUN
faba-217	123	11	of	of	ADP
faba-217	123	12	analyst	analyst	NOUN
faba-217	123	13	coverage	coverage	NOUN
faba-217	123	14	,	,	PUNCT
faba-217	123	15	institutional	institutional	ADJ
faba-217	123	16	investors	investor	NOUN
faba-217	123	17	,	,	PUNCT
faba-217	123	18	and	and	CCONJ
faba-217	123	19	auditors	auditor	NOUN
faba-217	123	20	.	.	PUNCT
faba-217	124	1	accounting	accounting	NOUN
faba-217	124	2	enforcement	enforcement	NOUN
faba-217	124	3	(	(	PUNCT
faba-217	124	4	enf	enf	PROPN
faba-217	124	5	)	)	PUNCT
faba-217	124	6	is	be	AUX
faba-217	124	7	a	a	DET
faba-217	124	8	component	component	NOUN
faba-217	124	9	of	of	ADP
faba-217	124	10	external	external	ADJ
faba-217	124	11	monitoring	monitoring	NOUN
faba-217	124	12	with	with	ADP
faba-217	124	13	notable	notable	ADJ
faba-217	124	14	sanctioning	sanctioning	NOUN
faba-217	124	15	power	power	NOUN
faba-217	124	16	.	.	PUNCT
faba-217	125	1	market	market	NOUN
faba-217	125	2	and	and	CCONJ
faba-217	125	3	investors	investor	NOUN
faba-217	125	4	react	react	VERB
faba-217	125	5	to	to	ADP
faba-217	125	6	the	the	DET
faba-217	125	7	announcement	announcement	NOUN
faba-217	125	8	of	of	ADP
faba-217	125	9	enforcement	enforcement	NOUN
faba-217	125	10	results	result	NOUN
faba-217	125	11	.	.	PUNCT
faba-217	126	1	dee	dee	PROPN
faba-217	126	2	et	et	PROPN
faba-217	126	3	al	al	PROPN
faba-217	126	4	.	.	PROPN
faba-217	126	5	(	(	PUNCT
faba-217	126	6	2011	2011	NUM
faba-217	126	7	)	)	PUNCT
faba-217	126	8	,	,	PUNCT
faba-217	126	9	ernstberger	ernstberger	NOUN
faba-217	126	10	et	et	PROPN
faba-217	126	11	al	al	PROPN
faba-217	126	12	.	.	PROPN
faba-217	126	13	(	(	PUNCT
faba-217	126	14	2012	2012	NUM
faba-217	126	15	)	)	PUNCT
faba-217	126	16	,	,	PUNCT
faba-217	126	17	christensen	christensen	PROPN
faba-217	126	18	et	et	PROPN
faba-217	126	19	al	al	PROPN
faba-217	126	20	.	.	PROPN
faba-217	126	21	(	(	PUNCT
faba-217	126	22	2020	2020	NUM
faba-217	126	23	)	)	PUNCT
faba-217	126	24	,	,	PUNCT
faba-217	126	25	dechow	dechow	ADJ
faba-217	126	26	et	et	PROPN
faba-217	126	27	al	al	PROPN
faba-217	126	28	.	.	PROPN
faba-217	126	29	(	(	PUNCT
faba-217	126	30	1996	1996	NUM
faba-217	126	31	)	)	PUNCT
faba-217	126	32	and	and	CCONJ
faba-217	126	33	curtis	curtis	PROPN
faba-217	126	34	(	(	PUNCT
faba-217	126	35	2016	2016	NUM
faba-217	126	36	)	)	PUNCT
faba-217	126	37	demonstrate	demonstrate	VERB
faba-217	126	38	that	that	SCONJ
faba-217	126	39	sanctions	sanction	NOUN
faba-217	126	40	lead	lead	VERB
faba-217	126	41	to	to	PART
faba-217	126	42	decrease	decrease	VERB
faba-217	126	43	in	in	ADP
faba-217	126	44	firm	firm	ADJ
faba-217	126	45	valuation	valuation	NOUN
faba-217	126	46	and	and	CCONJ
faba-217	126	47	increase	increase	NOUN
faba-217	126	48	in	in	ADP
faba-217	126	49	the	the	DET
faba-217	126	50	cost	cost	NOUN
faba-217	126	51	of	of	ADP
faba-217	126	52	capital	capital	NOUN
faba-217	126	53	.	.	PUNCT
faba-217	127	1	a	a	DET
faba-217	127	2	relevant	relevant	ADJ
faba-217	127	3	description	description	NOUN
faba-217	127	4	of	of	ADP
faba-217	127	5	accounting	accounting	NOUN
faba-217	127	6	enforcement	enforcement	NOUN
faba-217	127	7	is	be	AUX
faba-217	127	8	provided	provide	VERB
faba-217	127	9	by	by	ADP
faba-217	127	10	hope	hope	NOUN
faba-217	127	11	et	et	PROPN
faba-217	127	12	al	al	PROPN
faba-217	127	13	.	.	PROPN
faba-217	128	1	(	(	PUNCT
faba-217	128	2	2003	2003	NUM
faba-217	128	3	)	)	PUNCT
faba-217	128	4	.	.	PUNCT
faba-217	129	1	in	in	ADP
faba-217	129	2	the	the	DET
faba-217	129	3	absence	absence	NOUN
faba-217	129	4	of	of	ADP
faba-217	129	5	proper	proper	ADJ
faba-217	129	6	accounting	accounting	NOUN
faba-217	129	7	enforcement	enforcement	NOUN
faba-217	129	8	,	,	PUNCT
faba-217	129	9	even	even	ADV
faba-217	129	10	the	the	DET
faba-217	129	11	best	good	ADJ
faba-217	129	12	accounting	accounting	NOUN
faba-217	129	13	standards	standard	NOUN
faba-217	129	14	remain	remain	VERB
faba-217	129	15	only	only	ADV
faba-217	129	16	rules	rule	NOUN
faba-217	129	17	on	on	ADP
faba-217	129	18	the	the	DET
faba-217	129	19	paper	paper	NOUN
faba-217	129	20	.	.	PUNCT
faba-217	130	1	the	the	DET
faba-217	130	2	goal	goal	NOUN
faba-217	130	3	of	of	ADP
faba-217	130	4	accounting	accounting	NOUN
faba-217	130	5	enforcement	enforcement	NOUN
faba-217	130	6	institutions	institution	NOUN
faba-217	130	7	is	be	AUX
faba-217	130	8	to	to	PART
faba-217	130	9	act	act	VERB
faba-217	130	10	in	in	ADP
faba-217	130	11	the	the	DET
faba-217	130	12	best	good	ADJ
faba-217	130	13	interest	interest	NOUN
faba-217	130	14	of	of	ADP
faba-217	130	15	investors	investor	NOUN
faba-217	130	16	by	by	ADP
faba-217	130	17	overseeing	oversee	VERB
faba-217	130	18	and	and	CCONJ
faba-217	130	19	inspecting	inspect	VERB
faba-217	130	20	the	the	DET
faba-217	130	21	financial	financial	ADJ
faba-217	130	22	statements	statement	NOUN
faba-217	130	23	and	and	CCONJ
faba-217	130	24	the	the	DET
faba-217	130	25	work	work	NOUN
faba-217	130	26	performed	perform	VERB
faba-217	130	27	by	by	ADP
faba-217	130	28	auditors	auditor	NOUN
faba-217	130	29	.	.	PUNCT
faba-217	131	1	for	for	ADP
faba-217	131	2	example	example	NOUN
faba-217	131	3	,	,	PUNCT
faba-217	131	4	the	the	DET
faba-217	131	5	mission	mission	NOUN
faba-217	131	6	of	of	ADP
faba-217	131	7	the	the	DET
faba-217	131	8	public	public	ADJ
faba-217	131	9	company	company	NOUN
faba-217	131	10	accounting	accounting	NOUN
faba-217	131	11	oversight	oversight	NOUN
faba-217	131	12	board	board	PROPN
faba-217	131	13	(	(	PUNCT
faba-217	131	14	pcaob	pcaob	NOUN
faba-217	131	15	)	)	PUNCT
faba-217	131	16	in	in	ADP
faba-217	131	17	the	the	DET
faba-217	131	18	united	united	PROPN
faba-217	131	19	states	states	PROPN
faba-217	131	20	is	be	AUX
faba-217	131	21	to	to	PART
faba-217	131	22	protect	protect	VERB
faba-217	131	23	investors	investor	NOUN
faba-217	131	24	and	and	CCONJ
faba-217	131	25	further	far	ADV
faba-217	131	26	the	the	DET
faba-217	131	27	public	public	ADJ
faba-217	131	28	interest	interest	NOUN
faba-217	131	29	in	in	ADP
faba-217	131	30	the	the	DET
faba-217	131	31	preparation	preparation	NOUN
faba-217	131	32	of	of	ADP
faba-217	131	33	informative	informative	ADJ
faba-217	131	34	,	,	PUNCT
faba-217	131	35	accurate	accurate	ADJ
faba-217	131	36	and	and	CCONJ
faba-217	131	37	independent	independent	ADJ
faba-217	131	38	audit	audit	NOUN
faba-217	131	39	reports	report	NOUN
faba-217	131	40	(	(	PUNCT
faba-217	131	41	pcaob	pcaob	NOUN
faba-217	131	42	2023	2023	NUM
faba-217	131	43	)	)	PUNCT
faba-217	131	44	.	.	PUNCT
faba-217	132	1	the	the	DET
faba-217	132	2	european	european	PROPN
faba-217	132	3	securities	securities	PROPN
faba-217	132	4	market	market	NOUN
faba-217	132	5	authority	authority	NOUN
faba-217	132	6	(	(	PUNCT
faba-217	132	7	esma	esma	PROPN
faba-217	132	8	)	)	PUNCT
faba-217	132	9	,	,	PUNCT
faba-217	132	10	an	an	DET
faba-217	132	11	institution	institution	NOUN
faba-217	132	12	of	of	ADP
faba-217	132	13	the	the	DET
faba-217	132	14	european	european	PROPN
faba-217	132	15	union	union	PROPN
faba-217	132	16	,	,	PUNCT
faba-217	132	17	emphasizes	emphasize	VERB
faba-217	132	18	in	in	ADP
faba-217	132	19	its	its	PRON
faba-217	132	20	last	last	ADJ
faba-217	132	21	accounting	accounting	NOUN
faba-217	132	22	enforcement	enforcement	NOUN
faba-217	132	23	report	report	NOUN
faba-217	132	24	that	that	SCONJ
faba-217	132	25	the	the	DET
faba-217	132	26	purpose	purpose	NOUN
faba-217	132	27	of	of	ADP
faba-217	132	28	this	this	DET
faba-217	132	29	activity	activity	NOUN
faba-217	132	30	is	be	AUX
faba-217	132	31	to	to	PART
faba-217	132	32	improve	improve	VERB
faba-217	132	33	future	future	ADJ
faba-217	132	34	financial	financial	ADJ
faba-217	132	35	reporting	reporting	NOUN
faba-217	132	36	and	and	CCONJ
faba-217	132	37	compliance	compliance	NOUN
faba-217	132	38	with	with	ADP
faba-217	132	39	accounting	accounting	NOUN
faba-217	132	40	standards	standard	NOUN
faba-217	132	41	(	(	PUNCT
faba-217	132	42	esma	esma	PROPN
faba-217	132	43	2023	2023	NUM
faba-217	132	44	)	)	PUNCT
faba-217	132	45	.	.	PUNCT
faba-217	133	1	in	in	ADP
faba-217	133	2	the	the	DET
faba-217	133	3	literature	literature	NOUN
faba-217	133	4	,	,	PUNCT
faba-217	133	5	there	there	PRON
faba-217	133	6	is	be	VERB
faba-217	133	7	a	a	DET
faba-217	133	8	consensus	consensus	NOUN
faba-217	133	9	among	among	ADP
faba-217	133	10	researchers	researcher	NOUN
faba-217	133	11	that	that	SCONJ
faba-217	133	12	accounting	accounting	NOUN
faba-217	133	13	enforcement	enforcement	NOUN
faba-217	133	14	is	be	AUX
faba-217	133	15	beneficial	beneficial	ADJ
faba-217	133	16	for	for	ADP
faba-217	133	17	frq	frq	PROPN
faba-217	133	18	.	.	PROPN
faba-217	133	19	brown	brown	PROPN
faba-217	133	20	et	et	PROPN
faba-217	133	21	al	al	PROPN
faba-217	133	22	.	.	PROPN
faba-217	134	1	(	(	PUNCT
faba-217	134	2	2015	2015	NUM
faba-217	134	3	)	)	PUNCT
faba-217	134	4	,	,	PUNCT
faba-217	134	5	christensen	christensen	PROPN
faba-217	134	6	et	et	PROPN
faba-217	134	7	al	al	PROPN
faba-217	134	8	.	.	PROPN
faba-217	135	1	(	(	PUNCT
faba-217	135	2	2013	2013	NUM
faba-217	135	3	)	)	PUNCT
faba-217	135	4	,	,	PUNCT
faba-217	135	5	brown	brown	PROPN
faba-217	135	6	et	et	PROPN
faba-217	135	7	al	al	PROPN
faba-217	135	8	.	.	PROPN
faba-217	136	1	(	(	PUNCT
faba-217	136	2	2015	2015	NUM
faba-217	136	3	)	)	PUNCT
faba-217	136	4	,	,	PUNCT
faba-217	136	5	ernstberger	ernstberger	NOUN
faba-217	136	6	et	et	PROPN
faba-217	136	7	al	al	PROPN
faba-217	136	8	.	.	PROPN
faba-217	137	1	(	(	PUNCT
faba-217	137	2	2012	2012	NUM
faba-217	137	3	)	)	PUNCT
faba-217	137	4	,	,	PUNCT
faba-217	137	5	böcking	böcke	VERB
faba-217	137	6	et	et	PROPN
faba-217	137	7	al	al	PROPN
faba-217	137	8	.	.	PROPN
faba-217	138	1	(	(	PUNCT
faba-217	138	2	2015	2015	NUM
faba-217	138	3	)	)	PUNCT
faba-217	138	4	,	,	PUNCT
faba-217	138	5	and	and	CCONJ
faba-217	138	6	windisch	windisch	PROPN
faba-217	138	7	(	(	PUNCT
faba-217	138	8	2021	2021	NUM
faba-217	138	9	)	)	PUNCT
faba-217	138	10	indicate	indicate	VERB
faba-217	138	11	that	that	SCONJ
faba-217	138	12	accounting	accounting	NOUN
faba-217	138	13	enforcement	enforcement	NOUN
faba-217	138	14	plays	play	VERB
faba-217	138	15	a	a	DET
faba-217	138	16	substantial	substantial	ADJ
faba-217	138	17	role	role	NOUN
faba-217	138	18	in	in	ADP
faba-217	138	19	securing	secure	VERB
faba-217	138	20	adequate	adequate	ADJ
faba-217	138	21	applicability	applicability	NOUN
faba-217	138	22	of	of	ADP
faba-217	138	23	accounting	accounting	NOUN
faba-217	138	24	and	and	CCONJ
faba-217	138	25	auditing	auditing	NOUN
faba-217	138	26	standards	standard	NOUN
faba-217	138	27	.	.	PUNCT
faba-217	139	1	consequently	consequently	ADV
faba-217	139	2	,	,	PUNCT
faba-217	139	3	investors	investor	NOUN
faba-217	139	4	will	will	AUX
faba-217	139	5	benefit	benefit	VERB
faba-217	139	6	from	from	ADP
faba-217	139	7	proper	proper	ADJ
faba-217	139	8	financial	financial	ADJ
faba-217	139	9	reports	report	NOUN
faba-217	139	10	.	.	PUNCT
faba-217	140	1	however	however	ADV
faba-217	140	2	,	,	PUNCT
faba-217	140	3	there	there	PRON
faba-217	140	4	is	be	VERB
faba-217	140	5	no	no	DET
faba-217	140	6	work	work	NOUN
faba-217	140	7	in	in	ADP
faba-217	140	8	the	the	DET
faba-217	140	9	previous	previous	ADJ
faba-217	140	10	literature	literature	NOUN
faba-217	140	11	that	that	PRON
faba-217	140	12	analyses	analyse	VERB
faba-217	140	13	accounting	accounting	NOUN
faba-217	140	14	enforcement	enforcement	NOUN
faba-217	140	15	in	in	ADP
faba-217	140	16	the	the	DET
faba-217	140	17	context	context	NOUN
faba-217	140	18	of	of	ADP
faba-217	140	19	uncertainty	uncertainty	NOUN
faba-217	140	20	.	.	PUNCT
faba-217	141	1	we	we	PRON
faba-217	141	2	expect	expect	VERB
faba-217	141	3	that	that	SCONJ
faba-217	141	4	for	for	ADP
faba-217	141	5	countries	country	NOUN
faba-217	141	6	with	with	ADP
faba-217	141	7	strong	strong	ADJ
faba-217	141	8	accounting	accounting	NOUN
faba-217	141	9	enforcement	enforcement	NOUN
faba-217	141	10	,	,	PUNCT
faba-217	141	11	the	the	DET
faba-217	141	12	impact	impact	NOUN
faba-217	141	13	of	of	ADP
faba-217	141	14	uncertainty	uncertainty	NOUN
faba-217	141	15	on	on	ADP
faba-217	141	16	frq	frq	PROPN
faba-217	141	17	will	will	AUX
faba-217	141	18	not	not	PART
faba-217	141	19	be	be	AUX
faba-217	141	20	as	as	ADV
faba-217	141	21	intense	intense	ADJ
faba-217	141	22	as	as	ADP
faba-217	141	23	for	for	ADP
faba-217	141	24	countries	country	NOUN
faba-217	141	25	with	with	ADP
faba-217	141	26	weak	weak	ADJ
faba-217	141	27	accounting	accounting	NOUN
faba-217	141	28	enforcement	enforcement	NOUN
faba-217	141	29	.	.	PUNCT
faba-217	142	1	this	this	PRON
faba-217	142	2	is	be	AUX
faba-217	142	3	because	because	SCONJ
faba-217	142	4	the	the	DET
faba-217	142	5	non	non	NOUN
faba-217	142	6	-	-	NOUN
faba-217	142	7	compliance	compliance	NOUN
faba-217	142	8	with	with	ADP
faba-217	142	9	accounting	accounting	NOUN
faba-217	142	10	and	and	CCONJ
faba-217	142	11	auditing	auditing	NOUN
faba-217	142	12	standards	standard	NOUN
faba-217	142	13	is	be	AUX
faba-217	142	14	sanctioned	sanction	VERB
faba-217	142	15	and	and	CCONJ
faba-217	142	16	penalized	penalize	VERB
faba-217	142	17	in	in	ADP
faba-217	142	18	two	two	NUM
faba-217	142	19	ways	way	NOUN
faba-217	142	20	,	,	PUNCT
faba-217	142	21	by	by	ADP
faba-217	142	22	enforcement	enforcement	NOUN
faba-217	142	23	institutions	institution	NOUN
faba-217	142	24	and	and	CCONJ
faba-217	142	25	by	by	ADP
faba-217	142	26	the	the	DET
faba-217	142	27	market	market	NOUN
faba-217	142	28	and	and	CCONJ
faba-217	142	29	investors	investor	NOUN
faba-217	142	30	.	.	PUNCT
faba-217	143	1	this	this	PRON
faba-217	143	2	leads	lead	VERB
faba-217	143	3	to	to	ADP
faba-217	143	4	our	our	PRON
faba-217	143	5	second	second	ADJ
faba-217	143	6	hypothesis	hypothesis	NOUN
faba-217	143	7	.	.	PUNCT
faba-217	144	1	h2	h2	PROPN
faba-217	144	2	.	.	PUNCT
faba-217	145	1	in	in	ADP
faba-217	145	2	countries	country	NOUN
faba-217	145	3	with	with	ADP
faba-217	145	4	strong	strong	ADJ
faba-217	145	5	accounting	accounting	NOUN
faba-217	145	6	enforcement	enforcement	NOUN
faba-217	145	7	,	,	PUNCT
faba-217	145	8	the	the	DET
faba-217	145	9	effects	effect	NOUN
faba-217	145	10	of	of	ADP
faba-217	145	11	uncertainty	uncertainty	NOUN
faba-217	145	12	on	on	ADP
faba-217	145	13	frq	frq	PROPN
faba-217	145	14	are	be	AUX
faba-217	145	15	less	less	ADV
faba-217	145	16	pronounced	pronounced	ADJ
faba-217	145	17	.	.	PUNCT
faba-217	146	1	methodology	methodology	NOUN
faba-217	146	2	uncertainty	uncertainty	NOUN
faba-217	146	3	our	our	PRON
faba-217	146	4	uncertainty	uncertainty	NOUN
faba-217	146	5	measure	measure	NOUN
faba-217	146	6	is	be	AUX
faba-217	146	7	the	the	DET
faba-217	146	8	index	index	NOUN
faba-217	146	9	developed	develop	VERB
faba-217	146	10	by	by	ADP
faba-217	146	11	baker	baker	PROPN
faba-217	146	12	et	et	PROPN
faba-217	146	13	al	al	PROPN
faba-217	146	14	.	.	PUNCT
faba-217	147	1	(	(	PUNCT
faba-217	147	2	2016	2016	NUM
faba-217	147	3	)	)	PUNCT
faba-217	147	4	.	.	PUNCT
faba-217	148	1	the	the	DET
faba-217	148	2	economic	economic	ADJ
faba-217	148	3	policy	policy	NOUN
faba-217	148	4	uncertainty	uncertainty	NOUN
faba-217	148	5	(	(	PUNCT
faba-217	148	6	epu	epu	NOUN
faba-217	148	7	)	)	PUNCT
faba-217	148	8	consists	consist	VERB
faba-217	148	9	of	of	ADP
faba-217	148	10	three	three	NUM
faba-217	148	11	components	component	NOUN
faba-217	148	12	.	.	PUNCT
faba-217	149	1	the	the	DET
faba-217	149	2	first	first	ADJ
faba-217	149	3	uses	use	VERB
faba-217	149	4	the	the	DET
faba-217	149	5	newspaper	newspaper	NOUN
faba-217	149	6	’s	’s	PART
faba-217	149	7	coverage	coverage	NOUN
faba-217	149	8	of	of	ADP
faba-217	149	9	topics	topic	NOUN
faba-217	149	10	related	relate	VERB
faba-217	149	11	to	to	ADP
faba-217	149	12	economic	economic	ADJ
faba-217	149	13	uncertainty	uncertainty	NOUN
faba-217	149	14	,	,	PUNCT
faba-217	149	15	the	the	DET
faba-217	149	16	second	second	ADJ
faba-217	149	17	covers	cover	VERB
faba-217	149	18	uncertainty	uncertainty	NOUN
faba-217	149	19	about	about	ADP
faba-217	149	20	changes	change	NOUN
faba-217	149	21	in	in	ADP
faba-217	149	22	tax	tax	NOUN
faba-217	149	23	legislation	legislation	NOUN
faba-217	149	24	and	and	CCONJ
faba-217	149	25	monetary	monetary	ADJ
faba-217	149	26	policies	policy	NOUN
faba-217	149	27	,	,	PUNCT
faba-217	149	28	while	while	SCONJ
faba-217	149	29	the	the	DET
faba-217	149	30	last	last	ADJ
faba-217	149	31	component	component	NOUN
faba-217	149	32	deals	deal	NOUN
faba-217	149	33	with	with	ADP
faba-217	149	34	uncertainty	uncertainty	NOUN
faba-217	149	35	about	about	ADP
faba-217	149	36	macroeconomic	macroeconomic	ADJ
faba-217	149	37	forecasts	forecast	NOUN
faba-217	149	38	.	.	PUNCT
faba-217	150	1	baker	baker	PROPN
faba-217	150	2	et	et	PROPN
faba-217	150	3	al	al	PROPN
faba-217	150	4	.	.	PROPN
faba-217	151	1	(	(	PUNCT
faba-217	151	2	2016	2016	NUM
faba-217	151	3	)	)	PUNCT
faba-217	151	4	conducted	conduct	VERB
faba-217	151	5	several	several	ADJ
faba-217	151	6	tests	test	NOUN
faba-217	151	7	to	to	PART
faba-217	151	8	verify	verify	VERB
faba-217	151	9	the	the	DET
faba-217	151	10	reliability	reliability	NOUN
faba-217	151	11	and	and	CCONJ
faba-217	151	12	accuracy	accuracy	NOUN
faba-217	151	13	of	of	ADP
faba-217	151	14	the	the	DET
faba-217	151	15	methodology	methodology	NOUN
faba-217	151	16	used	use	VERB
faba-217	151	17	.	.	PUNCT
faba-217	152	1	analysis	analysis	NOUN
faba-217	152	2	of	of	ADP
faba-217	152	3	the	the	DET
faba-217	152	4	relationship	relationship	NOUN
faba-217	152	5	between	between	ADP
faba-217	152	6	the	the	DET
faba-217	152	7	epu	epu	PROPN
faba-217	152	8	index	index	NOUN
faba-217	152	9	and	and	CCONJ
faba-217	152	10	other	other	ADJ
faba-217	152	11	uncertainty	uncertainty	NOUN
faba-217	152	12	measures	measure	NOUN
faba-217	152	13	and	and	CCONJ
faba-217	152	14	audit	audit	NOUN
faba-217	152	15	of	of	ADP
faba-217	152	16	the	the	DET
faba-217	152	17	reasonability	reasonability	NOUN
faba-217	152	18	of	of	ADP
faba-217	152	19	the	the	DET
faba-217	152	20	newspapers	newspaper	NOUN
faba-217	152	21	included	include	VERB
faba-217	152	22	in	in	ADP
faba-217	152	23	the	the	DET
faba-217	152	24	index	index	NOUN
faba-217	152	25	show	show	VERB
faba-217	152	26	that	that	SCONJ
faba-217	152	27	the	the	DET
faba-217	152	28	methodology	methodology	NOUN
faba-217	152	29	was	be	AUX
faba-217	152	30	appropriate	appropriate	ADJ
faba-217	152	31	.	.	PUNCT
faba-217	153	1	as	as	SCONJ
faba-217	153	2	indicated	indicate	VERB
faba-217	153	3	by	by	ADP
faba-217	153	4	baker	baker	PROPN
faba-217	153	5	et	et	PROPN
faba-217	153	6	al	al	PROPN
faba-217	153	7	.	.	PUNCT
faba-217	154	1	(	(	PUNCT
faba-217	154	2	2016	2016	NUM
faba-217	154	3	)	)	PUNCT
faba-217	154	4	,	,	PUNCT
faba-217	154	5	there	there	PRON
faba-217	154	6	is	be	VERB
faba-217	154	7	a	a	DET
faba-217	154	8	strong	strong	ADJ
faba-217	154	9	correlation	correlation	NOUN
faba-217	154	10	between	between	ADP
faba-217	154	11	epu	epu	PROPN
faba-217	154	12	and	and	CCONJ
faba-217	154	13	other	other	ADJ
faba-217	154	14	indicators	indicator	NOUN
faba-217	154	15	of	of	ADP
faba-217	154	16	capital	capital	NOUN
faba-217	154	17	market	market	NOUN
faba-217	154	18	uncertainty	uncertainty	NOUN
faba-217	154	19	(	(	PUNCT
faba-217	154	20	implied	imply	VERB
faba-217	154	21	stock	stock	NOUN
faba-217	154	22	market	market	NOUN
faba-217	154	23	volatility	volatility	NOUN
faba-217	154	24	)	)	PUNCT
faba-217	154	25	therefore	therefore	ADV
faba-217	154	26	,	,	PUNCT
faba-217	154	27	the	the	DET
faba-217	154	28	index	index	NOUN
faba-217	154	29	is	be	AUX
faba-217	154	30	a	a	DET
faba-217	154	31	strong	strong	ADJ
faba-217	154	32	candidate	candidate	NOUN
faba-217	154	33	for	for	ADP
faba-217	154	34	our	our	PRON
faba-217	154	35	study	study	NOUN
faba-217	154	36	.	.	PUNCT
faba-217	155	1	brempei	brempei	PROPN
faba-217	155	2	et	et	PROPN
faba-217	155	3	al	al	PROPN
faba-217	155	4	.	.	PROPN
faba-217	155	5	(	(	PUNCT
faba-217	155	6	2021	2021	NUM
faba-217	155	7	)	)	PUNCT
faba-217	155	8	,	,	PUNCT
faba-217	155	9	yung	yung	NOUN
faba-217	155	10	and	and	CCONJ
faba-217	155	11	root	root	NOUN
faba-217	155	12	(	(	PUNCT
faba-217	155	13	2019	2019	NUM
faba-217	155	14	)	)	PUNCT
faba-217	155	15	,	,	PUNCT
faba-217	155	16	jiang	jiang	PROPN
faba-217	155	17	et	et	PROPN
faba-217	155	18	al	al	PROPN
faba-217	155	19	.	.	PROPN
faba-217	155	20	(	(	PUNCT
faba-217	155	21	2022	2022	NUM
faba-217	155	22	)	)	PUNCT
faba-217	155	23	,	,	PUNCT
faba-217	155	24	and	and	CCONJ
faba-217	155	25	nagar	nagar	NOUN
faba-217	155	26	et	et	PROPN
faba-217	155	27	al	al	PROPN
faba-217	155	28	.	.	PROPN
faba-217	156	1	(	(	PUNCT
faba-217	156	2	2018	2018	NUM
faba-217	156	3	)	)	PUNCT
faba-217	156	4	discuss	discuss	VERB
faba-217	156	5	that	that	SCONJ
faba-217	156	6	this	this	DET
faba-217	156	7	index	index	NOUN
faba-217	156	8	is	be	AUX
faba-217	156	9	helpful	helpful	ADJ
faba-217	156	10	in	in	ADP
faba-217	156	11	analysing	analyse	VERB
faba-217	156	12	the	the	DET
faba-217	156	13	effects	effect	NOUN
faba-217	156	14	of	of	ADP
faba-217	156	15	epu	epu	PROPN
faba-217	156	16	on	on	ADP
faba-217	156	17	firm	firm	ADJ
faba-217	156	18	outcomes	outcome	NOUN
faba-217	156	19	,	,	PUNCT
faba-217	156	20	in	in	ADP
faba-217	156	21	our	our	PRON
faba-217	156	22	case	case	NOUN
faba-217	156	23	,	,	PUNCT
faba-217	156	24	frq	frq	PROPN
faba-217	156	25	.	.	PUNCT
faba-217	157	1	furthermore	furthermore	ADV
faba-217	157	2	,	,	PUNCT
faba-217	157	3	they	they	PRON
faba-217	157	4	highlight	highlight	VERB
faba-217	157	5	that	that	SCONJ
faba-217	157	6	the	the	DET
faba-217	157	7	index	index	NOUN
faba-217	157	8	shows	show	VERB
faba-217	157	9	large	large	ADJ
faba-217	157	10	spikes	spike	NOUN
faba-217	157	11	around	around	ADP
faba-217	157	12	serious	serious	ADJ
faba-217	157	13	events	event	NOUN
faba-217	157	14	that	that	PRON
faba-217	157	15	cause	cause	VERB
faba-217	157	16	uncertainty	uncertainty	NOUN
faba-217	157	17	,	,	PUNCT
faba-217	157	18	a	a	DET
faba-217	157	19	feature	feature	NOUN
faba-217	157	20	that	that	PRON
faba-217	157	21	is	be	AUX
faba-217	157	22	important	important	ADJ
faba-217	157	23	for	for	ADP
faba-217	157	24	our	our	PRON
faba-217	157	25	research	research	NOUN
faba-217	157	26	design	design	NOUN
faba-217	157	27	.	.	PUNCT
faba-217	158	1	the	the	DET
faba-217	158	2	value	value	NOUN
faba-217	158	3	of	of	ADP
faba-217	158	4	epu	epu	NOUN
faba-217	158	5	is	be	AUX
faba-217	158	6	collected	collect	VERB
faba-217	158	7	for	for	ADP
faba-217	158	8	each	each	PRON
faba-217	158	9	of	of	ADP
faba-217	158	10	the	the	DET
faba-217	158	11	29	29	NUM
faba-217	158	12	countries	country	NOUN
faba-217	158	13	in	in	ADP
faba-217	158	14	the	the	DET
faba-217	158	15	sample	sample	NOUN
faba-217	158	16	from	from	ADP
faba-217	158	17	the	the	DET
faba-217	158	18	epu	epu	PROPN
faba-217	158	19	website	website	NOUN
faba-217	158	20	.	.	PUNCT
faba-217	159	1	however	however	ADV
faba-217	159	2	,	,	PUNCT
faba-217	159	3	for	for	ADP
faba-217	159	4	the	the	DET
faba-217	159	5	netherlands	netherlands	PROPN
faba-217	159	6	there	there	PRON
faba-217	159	7	are	be	VERB
faba-217	159	8	no	no	DET
faba-217	159	9	data	data	NOUN
faba-217	159	10	for	for	ADP
faba-217	159	11	2021	2021	NUM
faba-217	159	12	and	and	CCONJ
faba-217	159	13	2022	2022	NUM
faba-217	159	14	,	,	PUNCT
faba-217	159	15	for	for	ADP
faba-217	159	16	denmark	denmark	NOUN
faba-217	159	17	there	there	PRON
faba-217	159	18	are	be	VERB
faba-217	159	19	no	no	DET
faba-217	159	20	data	datum	NOUN
faba-217	159	21	for	for	ADP
faba-217	159	22	2022	2022	NUM
faba-217	159	23	,	,	PUNCT
faba-217	159	24	and	and	CCONJ
faba-217	159	25	for	for	ADP
faba-217	159	26	nigeria	nigeria	PRON
faba-217	159	27	there	there	PRON
faba-217	159	28	are	be	VERB
faba-217	159	29	no	no	DET
faba-217	159	30	data	datum	NOUN
faba-217	159	31	for	for	ADP
faba-217	159	32	the	the	DET
faba-217	159	33	period	period	NOUN
faba-217	159	34	between	between	ADP
faba-217	159	35	2005	2005	NUM
faba-217	159	36	and	and	CCONJ
faba-217	159	37	2016	2016	NUM
faba-217	159	38	.	.	PUNCT
faba-217	160	1	we	we	PRON
faba-217	160	2	eliminate	eliminate	VERB
faba-217	160	3	from	from	ADP
faba-217	160	4	the	the	DET
faba-217	160	5	final	final	ADJ
faba-217	160	6	sample	sample	NOUN
faba-217	160	7	the	the	DET
faba-217	160	8	observations	observation	NOUN
faba-217	160	9	belonging	belong	VERB
faba-217	160	10	to	to	ADP
faba-217	160	11	these	these	DET
faba-217	160	12	countries	country	NOUN
faba-217	160	13	and	and	CCONJ
faba-217	160	14	periods	period	NOUN
faba-217	160	15	.	.	PUNCT
faba-217	161	1	the	the	DET
faba-217	161	2	epu	epu	PROPN
faba-217	161	3	is	be	AUX
faba-217	161	4	determined	determine	VERB
faba-217	161	5	monthly	monthly	ADV
faba-217	161	6	.	.	PUNCT
faba-217	162	1	to	to	PART
faba-217	162	2	obtain	obtain	VERB
faba-217	162	3	the	the	DET
faba-217	162	4	value	value	NOUN
faba-217	162	5	for	for	ADP
faba-217	162	6	each	each	DET
faba-217	162	7	country	country	NOUN
faba-217	162	8	year	year	NOUN
faba-217	162	9	we	we	PRON
faba-217	162	10	use	use	VERB
faba-217	162	11	the	the	DET
faba-217	162	12	arithmetic	arithmetic	ADJ
faba-217	162	13	mean	mean	NOUN
faba-217	162	14	of	of	ADP
faba-217	162	15	the	the	DET
faba-217	162	16	monthly	monthly	ADJ
faba-217	162	17	value	value	NOUN
faba-217	162	18	.	.	PUNCT
faba-217	163	1	finally	finally	ADV
faba-217	163	2	,	,	PUNCT
faba-217	163	3	we	we	PRON
faba-217	163	4	use	use	VERB
faba-217	163	5	in	in	ADP
faba-217	163	6	the	the	DET
faba-217	163	7	regression	regression	NOUN
faba-217	163	8	analysis	analysis	NOUN
faba-217	163	9	the	the	DET
faba-217	163	10	change	change	NOUN
faba-217	163	11	in	in	ADP
faba-217	163	12	the	the	DET
faba-217	163	13	natural	natural	ADJ
faba-217	163	14	logarithmic	logarithmic	ADJ
faba-217	163	15	value	value	NOUN
faba-217	163	16	of	of	ADP
faba-217	163	17	the	the	DET
faba-217	163	18	epu	epu	NOUN
faba-217	163	19	from	from	ADP
faba-217	163	20	year	year	NOUN
faba-217	163	21	to	to	ADP
faba-217	163	22	year	year	NOUN
faba-217	163	23	.	.	PUNCT
faba-217	164	1	table	table	NOUN
faba-217	164	2	1	1	NUM
faba-217	164	3	shows	show	VERB
faba-217	164	4	the	the	DET
faba-217	164	5	raw	raw	ADJ
faba-217	164	6	data	datum	NOUN
faba-217	164	7	on	on	ADP
faba-217	164	8	epu	epu	PROPN
faba-217	164	9	extracted	extract	VERB
faba-217	164	10	from	from	ADP
faba-217	164	11	the	the	DET
faba-217	164	12	epu	epu	PROPN
faba-217	164	13	website	website	NOUN
faba-217	164	14	(	(	PUNCT
faba-217	164	15	https://www.policyuncertainty.com/	https://www.policyuncertainty.com/	NOUN
faba-217	164	16	)	)	PUNCT
faba-217	164	17	.	.	PUNCT
faba-217	165	1	the	the	DET
faba-217	165	2	minimum	minimum	ADJ
faba-217	165	3	value	value	NOUN
faba-217	165	4	for	for	ADP
faba-217	165	5	the	the	DET
faba-217	165	6	epu	epu	PROPN
faba-217	165	7	is	be	AUX
faba-217	165	8	noted	note	VERB
faba-217	165	9	for	for	ADP
faba-217	165	10	mexico	mexico	PROPN
faba-217	165	11	in	in	ADP
faba-217	165	12	2014	2014	NUM
faba-217	165	13	(	(	PUNCT
faba-217	165	14	27	27	NUM
faba-217	165	15	)	)	PUNCT
faba-217	165	16	while	while	SCONJ
faba-217	165	17	the	the	DET
faba-217	165	18	maximum	maximum	ADJ
faba-217	165	19	value	value	NOUN
faba-217	165	20	is	be	AUX
faba-217	165	21	observed	observe	VERB
faba-217	165	22	for	for	ADP
faba-217	165	23	germany	germany	PROPN
faba-217	165	24	in	in	ADP
faba-217	165	25	2022	2022	NUM
faba-217	165	26	(	(	PUNCT
faba-217	165	27	669	669	NUM
faba-217	165	28	)	)	PUNCT
faba-217	165	29	.	.	PUNCT
faba-217	166	1	the	the	DET
faba-217	166	2	most	most	ADV
faba-217	166	3	notable	notable	ADJ
faba-217	166	4	changes	change	NOUN
faba-217	166	5	in	in	ADP
faba-217	166	6	mean	mean	NOUN
faba-217	166	7	and	and	CCONJ
faba-217	166	8	median	median	NOUN
faba-217	166	9	are	be	AUX
faba-217	166	10	recorded	record	VERB
faba-217	166	11	in	in	ADP
faba-217	166	12	2008	2008	NUM
faba-217	166	13	(	(	PUNCT
faba-217	166	14	change	change	NOUN
faba-217	166	15	in	in	ADP
faba-217	166	16	mean	mean	ADJ
faba-217	166	17	:	:	PUNCT
faba-217	166	18	49	49	NUM
faba-217	166	19	,	,	PUNCT
faba-217	166	20	change	change	NOUN
faba-217	166	21	in	in	ADP
faba-217	166	22	median	median	PROPN
faba-217	166	23	58	58	NUM
faba-217	166	24	)	)	PUNCT
faba-217	166	25	,	,	PUNCT
faba-217	166	26	in	in	ADP
faba-217	166	27	2020	2020	NUM
faba-217	166	28	(	(	PUNCT
faba-217	166	29	change	change	NOUN
faba-217	166	30	in	in	ADP
faba-217	166	31	mean	mean	NOUN
faba-217	166	32	:	:	PUNCT
faba-217	166	33	56	56	NUM
faba-217	166	34	,	,	PUNCT
faba-217	166	35	change	change	NOUN
faba-217	166	36	in	in	ADP
faba-217	166	37	median	median	PROPN
faba-217	166	38	76	76	NUM
faba-217	166	39	)	)	PUNCT
faba-217	166	40	,	,	PUNCT
faba-217	166	41	and	and	CCONJ
faba-217	166	42	in	in	ADP
faba-217	166	43	2021	2021	NUM
faba-217	166	44	(	(	PUNCT
faba-217	166	45	change	change	NOUN
faba-217	166	46	in	in	ADP
faba-217	166	47	mean	mean	ADJ
faba-217	166	48	:	:	PUNCT
faba-217	167	1	-61	-61	NOUN
faba-217	167	2	,	,	PUNCT
faba-217	167	3	change	change	NOUN
faba-217	167	4	in	in	ADP
faba-217	167	5	median	median	PROPN
faba-217	167	6	-55	-55	PUNCT
faba-217	167	7	)	)	PUNCT
faba-217	167	8	.	.	PUNCT
faba-217	168	1	aside	aside	ADV
faba-217	168	2	from	from	ADP
faba-217	168	3	the	the	DET
faba-217	168	4	significant	significant	ADJ
faba-217	168	5	changes	change	NOUN
faba-217	168	6	,	,	PUNCT
faba-217	168	7	we	we	PRON
faba-217	168	8	can	can	AUX
faba-217	168	9	observe	observe	VERB
faba-217	168	10	that	that	SCONJ
faba-217	168	11	the	the	DET
faba-217	168	12	epu	epu	PROPN
faba-217	168	13	fluctuates	fluctuate	VERB
faba-217	168	14	over	over	ADP
faba-217	168	15	the	the	DET
faba-217	168	16	years	year	NOUN
faba-217	168	17	,	,	PUNCT
faba-217	168	18	there	there	PRON
faba-217	168	19	are	be	VERB
faba-217	168	20	periods	period	NOUN
faba-217	168	21	of	of	ADP
faba-217	168	22	growth	growth	NOUN
faba-217	168	23	(	(	PUNCT
faba-217	168	24	2010	2010	NUM
faba-217	168	25	-	-	SYM
faba-217	168	26	2012	2012	NUM
faba-217	168	27	and	and	CCONJ
faba-217	168	28	2015	2015	NUM
faba-217	168	29	-	-	SYM
faba-217	168	30	2016	2016	NUM
faba-217	168	31	)	)	PUNCT
faba-217	168	32	and	and	CCONJ
faba-217	168	33	periods	period	NOUN
faba-217	168	34	of	of	ADP
faba-217	168	35	decline	decline	NOUN
faba-217	168	36	(	(	PUNCT
faba-217	168	37	2013	2013	NUM
faba-217	168	38	-	-	SYM
faba-217	168	39	2014	2014	NUM
faba-217	168	40	and	and	CCONJ
faba-217	168	41	2017	2017	NUM
faba-217	168	42	-	-	SYM
faba-217	168	43	2018	2018	NUM
faba-217	168	44	)	)	PUNCT
faba-217	168	45	.	.	PUNCT
faba-217	169	1	catalin	catalin	PROPN
faba-217	169	2	mos	mos	PROPN
faba-217	169	3	/	/	SYM
faba-217	169	4	finance	finance	PROPN
faba-217	169	5	,	,	PUNCT
faba-217	169	6	accounting	accounting	NOUN
faba-217	169	7	and	and	CCONJ
faba-217	169	8	business	business	NOUN
faba-217	169	9	analysis	analysis	NOUN
faba-217	169	10	,	,	PUNCT
faba-217	169	11	volume	volume	NOUN
faba-217	169	12	6	6	NUM
faba-217	169	13	,	,	PUNCT
faba-217	169	14	issue	issue	NOUN
faba-217	169	15	2	2	NUM
faba-217	169	16	,	,	PUNCT
faba-217	169	17	2024	2024	NUM
faba-217	169	18	163	163	NUM
faba-217	169	19	table	table	NOUN
faba-217	169	20	1	1	NUM
faba-217	169	21	.	.	PUNCT
faba-217	169	22	raw	raw	ADJ
faba-217	169	23	data	datum	NOUN
faba-217	169	24	on	on	ADP
faba-217	169	25	epu	epu	NOUN
faba-217	169	26	countries	country	NOUN
faba-217	169	27	2006	2006	NUM
faba-217	169	28	2007	2007	NUM
faba-217	169	29	2008	2008	NUM
faba-217	169	30	2009	2009	NUM
faba-217	169	31	2010	2010	NUM
faba-217	169	32	2011	2011	NUM
faba-217	169	33	2012	2012	NUM
faba-217	169	34	2013	2013	NUM
faba-217	169	35	2014	2014	NUM
faba-217	169	36	2015	2015	NUM
faba-217	169	37	2016	2016	NUM
faba-217	169	38	2017	2017	NUM
faba-217	169	39	2018	2018	NUM
faba-217	169	40	2019	2019	NUM
faba-217	169	41	2020	2020	NUM
faba-217	169	42	2021	2021	NUM
faba-217	169	43	2022	2022	NUM
faba-217	169	44	australia	australia	PROPN
faba-217	169	45	46	46	NUM
faba-217	170	1	53	53	NUM
faba-217	170	2	152	152	NUM
faba-217	170	3	106	106	NUM
faba-217	170	4	149	149	NUM
faba-217	170	5	174	174	NUM
faba-217	170	6	167	167	NUM
faba-217	170	7	123	123	NUM
faba-217	170	8	77	77	NUM
faba-217	170	9	90	90	NUM
faba-217	170	10	131	131	NUM
faba-217	170	11	83	83	NUM
faba-217	170	12	81	81	NUM
faba-217	170	13	129	129	NUM
faba-217	170	14	182	182	NUM
faba-217	170	15	106	106	NUM
faba-217	170	16	156	156	NUM
faba-217	170	17	brazil	brazil	PROPN
faba-217	170	18	97	97	NUM
faba-217	170	19	114	114	NUM
faba-217	170	20	174	174	NUM
faba-217	170	21	131	131	NUM
faba-217	170	22	93	93	NUM
faba-217	170	23	134	134	NUM
faba-217	170	24	118	118	NUM
faba-217	170	25	138	138	NUM
faba-217	170	26	149	149	NUM
faba-217	170	27	250	250	NUM
faba-217	170	28	309	309	NUM
faba-217	170	29	346	346	NUM
faba-217	170	30	165	165	NUM
faba-217	170	31	158	158	NUM
faba-217	170	32	255	255	NUM
faba-217	170	33	189	189	NUM
faba-217	170	34	196	196	NUM
faba-217	170	35	chile	chile	NOUN
faba-217	170	36	71	71	NUM
faba-217	170	37	61	61	NUM
faba-217	170	38	104	104	NUM
faba-217	170	39	72	72	NUM
faba-217	170	40	71	71	NUM
faba-217	170	41	97	97	NUM
faba-217	170	42	99	99	NUM
faba-217	170	43	100	100	NUM
faba-217	170	44	154	154	NUM
faba-217	170	45	151	151	NUM
faba-217	170	46	140	140	NUM
faba-217	170	47	120	120	NUM
faba-217	170	48	106	106	NUM
faba-217	170	49	171	171	NUM
faba-217	170	50	261	261	NUM
faba-217	170	51	305	305	NUM
faba-217	170	52	338	338	NUM
faba-217	170	53	colombia	colombia	NOUN
faba-217	170	54	84	84	NUM
faba-217	170	55	66	66	NUM
faba-217	170	56	103	103	NUM
faba-217	170	57	110	110	NUM
faba-217	170	58	85	85	NUM
faba-217	170	59	99	99	NUM
faba-217	170	60	88	88	NUM
faba-217	170	61	79	79	NUM
faba-217	170	62	90	90	NUM
faba-217	170	63	126	126	NUM
faba-217	170	64	148	148	NUM
faba-217	170	65	137	137	NUM
faba-217	170	66	121	121	NUM
faba-217	170	67	151	151	NUM
faba-217	170	68	227	227	NUM
faba-217	170	69	123	123	NUM
faba-217	170	70	136	136	NUM
faba-217	170	71	denmark	denmark	NOUN
faba-217	170	72	76	76	NUM
faba-217	170	73	93	93	NUM
faba-217	170	74	123	123	NUM
faba-217	170	75	97	97	NUM
faba-217	170	76	99	99	NUM
faba-217	170	77	140	140	NUM
faba-217	170	78	117	117	NUM
faba-217	170	79	119	119	NUM
faba-217	170	80	120	120	NUM
faba-217	170	81	110	110	NUM
faba-217	170	82	125	125	NUM
faba-217	170	83	119	119	NUM
faba-217	170	84	122	122	NUM
faba-217	170	85	188	188	NUM
faba-217	170	86	300	300	NUM
faba-217	170	87	373	373	NUM
faba-217	170	88	n	n	CCONJ
faba-217	170	89	/	/	SYM
faba-217	170	90	a	a	DET
faba-217	170	91	germany	germany	NOUN
faba-217	170	92	81	81	NUM
faba-217	170	93	88	88	NUM
faba-217	170	94	135	135	NUM
faba-217	170	95	112	112	NUM
faba-217	170	96	140	140	NUM
faba-217	170	97	191	191	NUM
faba-217	170	98	178	178	NUM
faba-217	170	99	149	149	NUM
faba-217	170	100	125	125	NUM
faba-217	170	101	157	157	NUM
faba-217	170	102	231	231	NUM
faba-217	170	103	178	178	NUM
faba-217	170	104	172	172	NUM
faba-217	170	105	205	205	NUM
faba-217	170	106	322	322	NUM
faba-217	170	107	305	305	NUM
faba-217	170	108	669	669	NUM
faba-217	170	109	hong	hong	PROPN
faba-217	170	110	kong	kong	PROPN
faba-217	170	111	103	103	NUM
faba-217	170	112	112	112	NUM
faba-217	170	113	158	158	NUM
faba-217	170	114	96	96	NUM
faba-217	170	115	128	128	NUM
faba-217	170	116	194	194	NUM
faba-217	170	117	193	193	NUM
faba-217	170	118	134	134	NUM
faba-217	170	119	159	159	NUM
faba-217	170	120	151	151	NUM
faba-217	170	121	189	189	NUM
faba-217	170	122	139	139	NUM
faba-217	170	123	125	125	NUM
faba-217	170	124	236	236	NUM
faba-217	170	125	202	202	NUM
faba-217	170	126	104	104	NUM
faba-217	170	127	220	220	NUM
faba-217	170	128	ireland	ireland	NOUN
faba-217	170	129	75	75	NUM
faba-217	170	130	82	82	NUM
faba-217	170	131	128	128	NUM
faba-217	170	132	127	127	NUM
faba-217	170	133	149	149	NUM
faba-217	170	134	145	145	NUM
faba-217	170	135	150	150	NUM
faba-217	170	136	157	157	NUM
faba-217	170	137	117	117	NUM
faba-217	170	138	123	123	NUM
faba-217	170	139	194	194	NUM
faba-217	170	140	179	179	NUM
faba-217	170	141	155	155	NUM
faba-217	170	142	152	152	NUM
faba-217	170	143	264	264	NUM
faba-217	170	144	235	235	NUM
faba-217	170	145	320	320	NUM
faba-217	170	146	japan	japan	PROPN
faba-217	170	147	65	65	NUM
faba-217	170	148	81	81	NUM
faba-217	170	149	129	129	NUM
faba-217	170	150	129	129	NUM
faba-217	170	151	127	127	NUM
faba-217	170	152	138	138	NUM
faba-217	170	153	127	127	NUM
faba-217	170	154	99	99	NUM
faba-217	170	155	97	97	NUM
faba-217	170	156	94	94	NUM
faba-217	170	157	145	145	NUM
faba-217	170	158	98	98	NUM
faba-217	170	159	97	97	NUM
faba-217	170	160	127	127	NUM
faba-217	170	161	140	140	NUM
faba-217	170	162	95	95	NUM
faba-217	170	163	110	110	NUM
faba-217	170	164	mexico	mexico	NOUN
faba-217	170	165	62	62	NUM
faba-217	170	166	60	60	NUM
faba-217	170	167	81	81	NUM
faba-217	170	168	79	79	NUM
faba-217	170	169	70	70	NUM
faba-217	170	170	67	67	NUM
faba-217	170	171	54	54	NUM
faba-217	170	172	44	44	NUM
faba-217	170	173	27	27	NUM
faba-217	170	174	33	33	NUM
faba-217	170	175	50	50	NUM
faba-217	170	176	65	65	NUM
faba-217	170	177	69	69	NUM
faba-217	170	178	94	94	NUM
faba-217	170	179	93	93	NUM
faba-217	170	180	72	72	NUM
faba-217	170	181	74	74	NUM
faba-217	170	182	new	new	ADJ
faba-217	170	183	zealand	zealand	PROPN
faba-217	170	184	40	40	NUM
faba-217	170	185	66	66	NUM
faba-217	170	186	171	171	NUM
faba-217	170	187	98	98	NUM
faba-217	170	188	128	128	NUM
faba-217	170	189	151	151	NUM
faba-217	170	190	129	129	NUM
faba-217	170	191	74	74	NUM
faba-217	170	192	63	63	NUM
faba-217	170	193	91	91	NUM
faba-217	170	194	87	87	NUM
faba-217	170	195	110	110	NUM
faba-217	170	196	108	108	NUM
faba-217	170	197	124	124	NUM
faba-217	170	198	167	167	NUM
faba-217	170	199	119	119	NUM
faba-217	170	200	157	157	NUM
faba-217	170	201	pakistan	pakistan	PROPN
faba-217	170	202	68	68	NUM
faba-217	170	203	71	71	NUM
faba-217	170	204	76	76	NUM
faba-217	170	205	70	70	NUM
faba-217	170	206	84	84	NUM
faba-217	170	207	92	92	NUM
faba-217	170	208	70	70	NUM
faba-217	170	209	62	62	NUM
faba-217	170	210	80	80	NUM
faba-217	170	211	51	51	NUM
faba-217	170	212	54	54	NUM
faba-217	170	213	81	81	NUM
faba-217	170	214	79	79	NUM
faba-217	170	215	104	104	NUM
faba-217	170	216	123	123	NUM
faba-217	170	217	96	96	NUM
faba-217	170	218	192	192	NUM
faba-217	170	219	singapore	singapore	PROPN
faba-217	170	220	63	63	NUM
faba-217	170	221	69	69	NUM
faba-217	170	222	130	130	NUM
faba-217	170	223	117	117	NUM
faba-217	170	224	126	126	NUM
faba-217	170	225	151	151	NUM
faba-217	170	226	161	161	NUM
faba-217	170	227	122	122	NUM
faba-217	170	228	99	99	NUM
faba-217	170	229	117	117	NUM
faba-217	170	230	182	182	NUM
faba-217	170	231	184	184	NUM
faba-217	170	232	201	201	NUM
faba-217	170	233	288	288	NUM
faba-217	170	234	326	326	NUM
faba-217	170	235	224	224	NUM
faba-217	170	236	283	283	NUM
faba-217	170	237	sweden	sweden	NOUN
faba-217	170	238	79	79	NUM
faba-217	170	239	68	68	NUM
faba-217	170	240	94	94	NUM
faba-217	170	241	83	83	NUM
faba-217	170	242	89	89	NUM
faba-217	170	243	106	106	NUM
faba-217	170	244	98	98	NUM
faba-217	170	245	96	96	NUM
faba-217	170	246	107	107	NUM
faba-217	170	247	104	104	NUM
faba-217	170	248	108	108	NUM
faba-217	170	249	101	101	NUM
faba-217	170	250	111	111	NUM
faba-217	170	251	105	105	NUM
faba-217	170	252	116	116	NUM
faba-217	170	253	102	102	NUM
faba-217	170	254	124	124	NUM
faba-217	170	255	united	united	PROPN
faba-217	170	256	states	states	PROPN
faba-217	170	257	67	67	NUM
faba-217	170	258	80	80	NUM
faba-217	170	259	139	139	NUM
faba-217	170	260	126	126	NUM
faba-217	170	261	148	148	NUM
faba-217	170	262	157	157	NUM
faba-217	170	263	158	158	NUM
faba-217	170	264	138	138	NUM
faba-217	170	265	92	92	NUM
faba-217	170	266	113	113	NUM
faba-217	170	267	145	145	NUM
faba-217	170	268	142	142	NUM
faba-217	170	269	153	153	NUM
faba-217	170	270	189	189	NUM
faba-217	170	271	326	326	NUM
faba-217	170	272	175	175	NUM
faba-217	170	273	184	184	NUM
faba-217	170	274	belgium	belgium	NOUN
faba-217	170	275	65	65	NUM
faba-217	170	276	75	75	NUM
faba-217	170	277	126	126	NUM
faba-217	170	278	181	181	NUM
faba-217	170	279	140	140	NUM
faba-217	170	280	140	140	NUM
faba-217	170	281	135	135	NUM
faba-217	170	282	128	128	NUM
faba-217	170	283	115	115	NUM
faba-217	170	284	99	99	NUM
faba-217	170	285	91	91	NUM
faba-217	170	286	83	83	NUM
faba-217	170	287	88	88	NUM
faba-217	170	288	90	90	NUM
faba-217	170	289	278	278	NUM
faba-217	170	290	168	168	NUM
faba-217	170	291	138	138	NUM
faba-217	170	292	canada	canada	PROPN
faba-217	170	293	63	63	NUM
faba-217	170	294	68	68	NUM
faba-217	170	295	155	155	NUM
faba-217	170	296	132	132	NUM
faba-217	170	297	149	149	NUM
faba-217	170	298	232	232	NUM
faba-217	170	299	225	225	NUM
faba-217	170	300	181	181	NUM
faba-217	170	301	152	152	NUM
faba-217	170	302	188	188	NUM
faba-217	170	303	233	233	NUM
faba-217	170	304	244	244	NUM
faba-217	170	305	332	332	NUM
faba-217	170	306	333	333	NUM
faba-217	170	307	464	464	NUM
faba-217	170	308	277	277	NUM
faba-217	170	309	278	278	NUM
faba-217	170	310	china	china	NOUN
faba-217	170	311	67	67	NUM
faba-217	170	312	67	67	NUM
faba-217	170	313	144	144	NUM
faba-217	170	314	129	129	NUM
faba-217	170	315	109	109	NUM
faba-217	170	316	152	152	NUM
faba-217	170	317	186	186	NUM
faba-217	170	318	114	114	NUM
faba-217	170	319	112	112	NUM
faba-217	170	320	138	138	NUM
faba-217	170	321	247	247	NUM
faba-217	170	322	289	289	NUM
faba-217	170	323	375	375	NUM
faba-217	170	324	581	581	NUM
faba-217	170	325	575	575	NUM
faba-217	170	326	399	399	NUM
faba-217	170	327	518	518	NUM
faba-217	170	328	croatia	croatia	NOUN
faba-217	170	329	48	48	NUM
faba-217	170	330	38	38	NUM
faba-217	170	331	36	36	NUM
faba-217	170	332	57	57	NUM
faba-217	170	333	68	68	NUM
faba-217	170	334	98	98	NUM
faba-217	170	335	140	140	NUM
faba-217	170	336	131	131	NUM
faba-217	170	337	140	140	NUM
faba-217	170	338	182	182	NUM
faba-217	170	339	172	172	NUM
faba-217	170	340	190	190	NUM
faba-217	170	341	159	159	NUM
faba-217	170	342	130	130	NUM
faba-217	170	343	281	281	NUM
faba-217	170	344	180	180	NUM
faba-217	170	345	219	219	NUM
faba-217	170	346	greece	greece	NOUN
faba-217	170	347	71	71	NUM
faba-217	170	348	75	75	NUM
faba-217	170	349	103	103	NUM
faba-217	170	350	96	96	NUM
faba-217	170	351	118	118	NUM
faba-217	170	352	117	117	NUM
faba-217	170	353	124	124	NUM
faba-217	170	354	97	97	NUM
faba-217	170	355	101	101	NUM
faba-217	170	356	130	130	NUM
faba-217	170	357	118	118	NUM
faba-217	170	358	98	98	NUM
faba-217	170	359	100	100	NUM
faba-217	170	360	79	79	NUM
faba-217	170	361	71	71	NUM
faba-217	170	362	63	63	NUM
faba-217	170	363	59	59	NUM
faba-217	170	364	france	france	NOUN
faba-217	171	1	75	75	NUM
faba-217	171	2	116	116	NUM
faba-217	171	3	160	160	NUM
faba-217	171	4	139	139	NUM
faba-217	171	5	207	207	NUM
faba-217	171	6	250	250	NUM
faba-217	171	7	279	279	NUM
faba-217	171	8	248	248	NUM
faba-217	171	9	191	191	NUM
faba-217	171	10	224	224	NUM
faba-217	171	11	310	310	NUM
faba-217	171	12	317	317	NUM
faba-217	171	13	250	250	NUM
faba-217	171	14	256	256	NUM
faba-217	171	15	309	309	NUM
faba-217	171	16	251	251	NUM
faba-217	171	17	341	341	NUM
faba-217	171	18	india	india	NOUN
faba-217	171	19	49	49	NUM
faba-217	171	20	53	53	NUM
faba-217	171	21	142	142	NUM
faba-217	171	22	109	109	NUM
faba-217	171	23	109	109	NUM
faba-217	171	24	163	163	NUM
faba-217	171	25	185	185	NUM
faba-217	171	26	133	133	NUM
faba-217	171	27	97	97	NUM
faba-217	171	28	71	71	NUM
faba-217	171	29	74	74	NUM
faba-217	171	30	73	73	NUM
faba-217	171	31	57	57	NUM
faba-217	171	32	73	73	NUM
faba-217	171	33	100	100	NUM
faba-217	171	34	60	60	NUM
faba-217	171	35	81	81	NUM
faba-217	171	36	italy	italy	PROPN
faba-217	171	37	69	69	NUM
faba-217	171	38	60	60	NUM
faba-217	171	39	86	86	NUM
faba-217	171	40	105	105	NUM
faba-217	171	41	122	122	NUM
faba-217	171	42	143	143	NUM
faba-217	171	43	137	137	NUM
faba-217	171	44	164	164	NUM
faba-217	171	45	117	117	NUM
faba-217	171	46	106	106	NUM
faba-217	171	47	129	129	NUM
faba-217	171	48	78	78	NUM
faba-217	171	49	115	115	NUM
faba-217	171	50	126	126	NUM
faba-217	171	51	173	173	NUM
faba-217	171	52	114	114	NUM
faba-217	171	53	122	122	NUM
faba-217	171	54	south	south	PROPN
faba-217	171	55	korea	korea	PROPN
faba-217	171	56	91	91	NUM
faba-217	171	57	83	83	NUM
faba-217	171	58	141	141	NUM
faba-217	171	59	147	147	NUM
faba-217	171	60	149	149	NUM
faba-217	171	61	167	167	NUM
faba-217	171	62	163	163	NUM
faba-217	171	63	131	131	NUM
faba-217	171	64	82	82	NUM
faba-217	171	65	128	128	NUM
faba-217	171	66	189	189	NUM
faba-217	171	67	161	161	NUM
faba-217	171	68	145	145	NUM
faba-217	171	69	257	257	NUM
faba-217	171	70	204	204	NUM
faba-217	171	71	176	176	NUM
faba-217	171	72	269	269	NUM
faba-217	171	73	the	the	DET
faba-217	171	74	netherlands	netherlands	PROPN
faba-217	171	75	60	60	NUM
faba-217	171	76	49	49	NUM
faba-217	171	77	102	102	NUM
faba-217	171	78	131	131	NUM
faba-217	171	79	124	124	NUM
faba-217	171	80	124	124	NUM
faba-217	171	81	133	133	NUM
faba-217	171	82	143	143	NUM
faba-217	171	83	95	95	NUM
faba-217	171	84	84	84	NUM
faba-217	171	85	83	83	NUM
faba-217	171	86	74	74	NUM
faba-217	171	87	65	65	NUM
faba-217	171	88	88	88	NUM
faba-217	171	89	126	126	NUM
faba-217	171	90	n	n	CCONJ
faba-217	171	91	/	/	SYM
faba-217	171	92	a	a	PRON
faba-217	171	93	n	n	CCONJ
faba-217	171	94	/	/	SYM
faba-217	171	95	a	a	DET
faba-217	171	96	spain	spain	NOUN
faba-217	171	97	77	77	NUM
faba-217	171	98	80	80	NUM
faba-217	171	99	100	100	NUM
faba-217	171	100	99	99	NUM
faba-217	171	101	119	119	NUM
faba-217	171	102	141	141	NUM
faba-217	171	103	178	178	NUM
faba-217	171	104	134	134	NUM
faba-217	171	105	125	125	NUM
faba-217	171	106	128	128	NUM
faba-217	171	107	120	120	NUM
faba-217	171	108	110	110	NUM
faba-217	171	109	116	116	NUM
faba-217	171	110	137	137	NUM
faba-217	171	111	197	197	NUM
faba-217	171	112	144	144	NUM
faba-217	171	113	156	156	NUM
faba-217	171	114	united	united	ADJ
faba-217	171	115	kingdom	kingdom	NOUN
faba-217	171	116	74	74	NUM
faba-217	171	117	70	70	NUM
faba-217	171	118	155	155	NUM
faba-217	171	119	139	139	NUM
faba-217	171	120	232	232	NUM
faba-217	171	121	228	228	NUM
faba-217	171	122	305	305	NUM
faba-217	171	123	222	222	NUM
faba-217	171	124	182	182	NUM
faba-217	171	125	204	204	NUM
faba-217	171	126	543	543	NUM
faba-217	171	127	476	476	NUM
faba-217	171	128	368	368	NUM
faba-217	171	129	431	431	NUM
faba-217	171	130	307	307	NUM
faba-217	171	131	185	185	NUM
faba-217	171	132	294	294	NUM
faba-217	171	133	russia	russia	PROPN
faba-217	171	134	101	101	NUM
faba-217	171	135	94	94	NUM
faba-217	171	136	122	122	NUM
faba-217	171	137	89	89	NUM
faba-217	171	138	112	112	NUM
faba-217	171	139	141	141	NUM
faba-217	171	140	146	146	NUM
faba-217	171	141	169	169	NUM
faba-217	171	142	233	233	NUM
faba-217	171	143	206	206	NUM
faba-217	171	144	184	184	NUM
faba-217	171	145	216	216	NUM
faba-217	171	146	198	198	NUM
faba-217	171	147	284	284	NUM
faba-217	171	148	491	491	NUM
faba-217	171	149	334	334	NUM
faba-217	171	150	577	577	NUM
faba-217	171	151	nigeria	nigeria	PROPN
faba-217	171	152	n	n	CCONJ
faba-217	171	153	/	/	SYM
faba-217	171	154	a	a	DET
faba-217	171	155	n	n	CCONJ
faba-217	171	156	/	/	SYM
faba-217	171	157	a	a	DET
faba-217	171	158	n	n	NOUN
faba-217	171	159	/	/	SYM
faba-217	171	160	a	a	DET
faba-217	171	161	n	n	NOUN
faba-217	171	162	/	/	SYM
faba-217	171	163	a	a	DET
faba-217	171	164	n	n	NOUN
faba-217	171	165	/	/	SYM
faba-217	171	166	a	a	DET
faba-217	171	167	n	n	NOUN
faba-217	171	168	/	/	SYM
faba-217	171	169	a	a	DET
faba-217	171	170	n	n	NOUN
faba-217	171	171	/	/	SYM
faba-217	171	172	a	a	DET
faba-217	171	173	n	n	NOUN
faba-217	171	174	/	/	SYM
faba-217	171	175	a	a	DET
faba-217	171	176	n	n	NOUN
faba-217	171	177	/	/	SYM
faba-217	171	178	a	a	DET
faba-217	171	179	n	n	NOUN
faba-217	171	180	/	/	SYM
faba-217	171	181	a	a	DET
faba-217	171	182	128	128	NUM
faba-217	171	183	93	93	NUM
faba-217	171	184	82	82	NUM
faba-217	171	185	92	92	NUM
faba-217	171	186	125	125	NUM
faba-217	171	187	94	94	NUM
faba-217	171	188	93	93	NUM
faba-217	171	189	mean	mean	NOUN
faba-217	172	1	71	71	NUM
faba-217	172	2	75	75	NUM
faba-217	172	3	124	124	NUM
faba-217	172	4	111	111	NUM
faba-217	172	5	123	123	NUM
faba-217	172	6	147	147	NUM
faba-217	172	7	152	152	NUM
faba-217	172	8	130	130	NUM
faba-217	172	9	118	118	NUM
faba-217	172	10	130	130	NUM
faba-217	172	11	167	167	NUM
faba-217	172	12	158	158	NUM
faba-217	172	13	149	149	NUM
faba-217	172	14	185	185	NUM
faba-217	172	15	242	242	NUM
faba-217	172	16	181	181	NUM
faba-217	172	17	233	233	NUM
faba-217	172	18	median	median	NOUN
faba-217	172	19	70	70	NUM
faba-217	172	20	71	71	NUM
faba-217	172	21	129	129	NUM
faba-217	172	22	110	110	NUM
faba-217	172	23	123	123	NUM
faba-217	172	24	142	142	NUM
faba-217	172	25	143	143	NUM
faba-217	172	26	131	131	NUM
faba-217	172	27	114	114	NUM
faba-217	172	28	125	125	NUM
faba-217	172	29	145	145	NUM
faba-217	172	30	120	120	NUM
faba-217	172	31	121	121	NUM
faba-217	172	32	151	151	NUM
faba-217	172	33	227	227	NUM
faba-217	172	34	172	172	NUM
faba-217	172	35	192	192	NUM
faba-217	172	36	change	change	NOUN
faba-217	172	37	in	in	ADP
faba-217	172	38	mean	mean	PROPN
faba-217	172	39	n	n	CCONJ
faba-217	172	40	/	/	SYM
faba-217	172	41	a	a	DET
faba-217	172	42	4	4	NUM
faba-217	172	43	49	49	NUM
faba-217	172	44	-13	-13	SYM
faba-217	172	45	12	12	NUM
faba-217	172	46	24	24	NUM
faba-217	172	47	4	4	NUM
faba-217	172	48	-22	-22	PUNCT
faba-217	172	49	-12	-12	VERB
faba-217	172	50	13	13	NUM
faba-217	172	51	37	37	NUM
faba-217	172	52	-10	-10	PUNCT
faba-217	172	53	-9	-9	PROPN
faba-217	172	54	37	37	NUM
faba-217	172	55	56	56	NUM
faba-217	172	56	-61	-61	SYM
faba-217	172	57	53	53	NUM
faba-217	172	58	change	change	NOUN
faba-217	172	59	in	in	ADP
faba-217	172	60	median	median	PROPN
faba-217	172	61	n	n	CCONJ
faba-217	172	62	/	/	SYM
faba-217	172	63	a	a	DET
faba-217	172	64	1	1	NUM
faba-217	172	65	58	58	NUM
faba-217	172	66	-19	-19	SYM
faba-217	172	67	13	13	NUM
faba-217	172	68	19	19	NUM
faba-217	172	69	1	1	NUM
faba-217	172	70	-12	-12	PROPN
faba-217	172	71	-17	-17	PUNCT
faba-217	172	72	11	11	NUM
faba-217	172	73	21	21	NUM
faba-217	172	74	-25	-25	SYM
faba-217	172	75	0	0	NUM
faba-217	172	76	30	30	NUM
faba-217	172	77	76	76	NUM
faba-217	172	78	-55	-55	NUM
faba-217	172	79	21	21	NUM
faba-217	172	80	source	source	NOUN
faba-217	172	81	:	:	PUNCT
faba-217	172	82	authors	author	NOUN
faba-217	172	83	’	'	PUNCT
faba-217	172	84	own	own	ADJ
faba-217	172	85	processing	processing	NOUN
faba-217	172	86	after	after	ADP
faba-217	172	87	baker	baker	PROPN
faba-217	172	88	et	et	PROPN
faba-217	172	89	al	al	PROPN
faba-217	172	90	.	.	PROPN
faba-217	173	1	(	(	PUNCT
faba-217	173	2	2016	2016	NUM
faba-217	173	3	)	)	PUNCT
faba-217	173	4	catalin	catalin	PROPN
faba-217	173	5	mos	mos	PROPN
faba-217	173	6	/	/	SYM
faba-217	173	7	finance	finance	PROPN
faba-217	173	8	,	,	PUNCT
faba-217	173	9	accounting	accounting	NOUN
faba-217	173	10	and	and	CCONJ
faba-217	173	11	business	business	NOUN
faba-217	173	12	analysis	analysis	NOUN
faba-217	173	13	,	,	PUNCT
faba-217	173	14	volume	volume	NOUN
faba-217	173	15	6	6	NUM
faba-217	173	16	,	,	PUNCT
faba-217	173	17	issue	issue	NOUN
faba-217	173	18	2	2	NUM
faba-217	173	19	,	,	PUNCT
faba-217	173	20	2024	2024	NUM
faba-217	173	21	164	164	NUM
faba-217	173	22	financial	financial	ADJ
faba-217	173	23	reporting	reporting	NOUN
faba-217	173	24	quality	quality	NOUN
faba-217	173	25	the	the	DET
faba-217	173	26	conceptual	conceptual	ADJ
faba-217	173	27	accounting	accounting	NOUN
faba-217	173	28	framework	framework	NOUN
faba-217	173	29	lists	list	VERB
faba-217	173	30	several	several	ADJ
faba-217	173	31	characteristics	characteristic	NOUN
faba-217	173	32	of	of	ADP
faba-217	173	33	qualitative	qualitative	ADJ
faba-217	173	34	financial	financial	ADJ
faba-217	173	35	information	information	NOUN
faba-217	173	36	,	,	PUNCT
faba-217	173	37	such	such	ADJ
faba-217	173	38	as	as	ADP
faba-217	173	39	relevance	relevance	NOUN
faba-217	173	40	and	and	CCONJ
faba-217	173	41	faithful	faithful	ADJ
faba-217	173	42	representation	representation	NOUN
faba-217	173	43	.	.	PUNCT
faba-217	174	1	the	the	DET
faba-217	174	2	general	general	ADJ
faba-217	174	3	theory	theory	NOUN
faba-217	174	4	says	say	VERB
faba-217	174	5	that	that	SCONJ
faba-217	174	6	management	management	NOUN
faba-217	174	7	should	should	AUX
faba-217	174	8	act	act	VERB
faba-217	174	9	in	in	ADP
faba-217	174	10	the	the	DET
faba-217	174	11	best	good	ADJ
faba-217	174	12	interest	interest	NOUN
faba-217	174	13	of	of	ADP
faba-217	174	14	shareholders	shareholder	NOUN
faba-217	174	15	and	and	CCONJ
faba-217	174	16	prepare	prepare	VERB
faba-217	174	17	financial	financial	ADJ
faba-217	174	18	information	information	NOUN
faba-217	174	19	compatible	compatible	ADJ
faba-217	174	20	with	with	ADP
faba-217	174	21	the	the	DET
faba-217	174	22	above	above	ADJ
faba-217	174	23	characteristics	characteristic	NOUN
faba-217	174	24	.	.	PUNCT
faba-217	175	1	however	however	ADV
faba-217	175	2	,	,	PUNCT
faba-217	175	3	the	the	DET
faba-217	175	4	management	management	NOUN
faba-217	175	5	behavior	behavior	NOUN
faba-217	175	6	could	could	AUX
faba-217	175	7	be	be	AUX
faba-217	175	8	driven	drive	VERB
faba-217	175	9	by	by	ADP
faba-217	175	10	other	other	ADJ
faba-217	175	11	incentives	incentive	NOUN
faba-217	175	12	,	,	PUNCT
faba-217	175	13	and	and	CCONJ
faba-217	175	14	the	the	DET
faba-217	175	15	reporting	reporting	NOUN
faba-217	175	16	process	process	NOUN
faba-217	175	17	is	be	AUX
faba-217	175	18	twisted	twist	VERB
faba-217	175	19	.	.	PUNCT
faba-217	176	1	investors	investor	NOUN
faba-217	176	2	and	and	CCONJ
faba-217	176	3	analysts	analyst	NOUN
faba-217	176	4	often	often	ADV
faba-217	176	5	use	use	VERB
faba-217	176	6	earnings	earning	NOUN
faba-217	176	7	to	to	PART
faba-217	176	8	evaluate	evaluate	VERB
faba-217	176	9	the	the	DET
faba-217	176	10	activity	activity	NOUN
faba-217	176	11	of	of	ADP
faba-217	176	12	the	the	DET
faba-217	176	13	company	company	NOUN
faba-217	176	14	.	.	PUNCT
faba-217	177	1	earnings	earning	NOUN
faba-217	177	2	include	include	VERB
faba-217	177	3	a	a	DET
faba-217	177	4	component	component	NOUN
faba-217	177	5	that	that	PRON
faba-217	177	6	is	be	AUX
faba-217	177	7	a	a	DET
faba-217	177	8	management	management	NOUN
faba-217	177	9	estimate	estimate	NOUN
faba-217	177	10	,	,	PUNCT
faba-217	177	11	the	the	DET
faba-217	177	12	accruals	accrual	NOUN
faba-217	177	13	,	,	PUNCT
faba-217	177	14	which	which	PRON
faba-217	177	15	are	be	AUX
faba-217	177	16	not	not	PART
faba-217	177	17	reflected	reflect	VERB
faba-217	177	18	in	in	ADP
faba-217	177	19	cash	cash	NOUN
faba-217	177	20	flows	flow	NOUN
faba-217	177	21	.	.	PUNCT
faba-217	178	1	the	the	DET
faba-217	178	2	researchers	researcher	NOUN
faba-217	178	3	attempted	attempt	VERB
faba-217	178	4	to	to	PART
faba-217	178	5	estimate	estimate	VERB
faba-217	178	6	the	the	DET
faba-217	178	7	discretionary	discretionary	ADJ
faba-217	178	8	management	management	NOUN
faba-217	178	9	behavior	behavior	NOUN
faba-217	178	10	applied	apply	VERB
faba-217	178	11	in	in	ADP
faba-217	178	12	the	the	DET
faba-217	178	13	preparation	preparation	NOUN
faba-217	178	14	of	of	ADP
faba-217	178	15	financial	financial	ADJ
faba-217	178	16	statements	statement	NOUN
faba-217	178	17	by	by	ADP
faba-217	178	18	looking	look	VERB
faba-217	178	19	at	at	ADP
faba-217	178	20	the	the	DET
faba-217	178	21	accruals	accrual	NOUN
faba-217	178	22	related	relate	VERB
faba-217	178	23	to	to	ADP
faba-217	178	24	earnings	earning	NOUN
faba-217	178	25	.	.	PUNCT
faba-217	179	1	accrual	accrual	ADJ
faba-217	179	2	-	-	PUNCT
faba-217	179	3	based	base	VERB
faba-217	179	4	models	model	NOUN
faba-217	179	5	are	be	AUX
faba-217	179	6	widely	widely	ADV
faba-217	179	7	used	use	VERB
faba-217	179	8	in	in	ADP
faba-217	179	9	the	the	DET
faba-217	179	10	literature	literature	NOUN
faba-217	179	11	.	.	PUNCT
faba-217	180	1	these	these	DET
faba-217	180	2	models	model	NOUN
faba-217	180	3	aim	aim	VERB
faba-217	180	4	to	to	PART
faba-217	180	5	separate	separate	VERB
faba-217	180	6	abnormal	abnormal	ADJ
faba-217	180	7	accruals	accrual	NOUN
faba-217	180	8	from	from	ADP
faba-217	180	9	reasonable	reasonable	ADJ
faba-217	180	10	business	business	NOUN
faba-217	180	11	accruals	accrual	NOUN
faba-217	180	12	.	.	PUNCT
faba-217	181	1	management	management	NOUN
faba-217	181	2	uses	use	VERB
faba-217	181	3	abnormal	abnormal	ADJ
faba-217	181	4	accruals	accrual	NOUN
faba-217	181	5	to	to	PART
faba-217	181	6	manipulate	manipulate	VERB
faba-217	181	7	firm	firm	ADJ
faba-217	181	8	performance	performance	NOUN
faba-217	181	9	,	,	PUNCT
faba-217	181	10	usually	usually	ADV
faba-217	181	11	to	to	PART
faba-217	181	12	improve	improve	VERB
faba-217	181	13	it	it	PRON
faba-217	181	14	.	.	PUNCT
faba-217	182	1	dechow	dechow	ADJ
faba-217	182	2	et	et	PROPN
faba-217	182	3	al	al	PROPN
faba-217	182	4	.	.	PROPN
faba-217	183	1	(	(	PUNCT
faba-217	183	2	2010	2010	NUM
faba-217	183	3	)	)	PUNCT
faba-217	183	4	pointed	point	VERB
faba-217	183	5	out	out	ADP
faba-217	183	6	that	that	SCONJ
faba-217	183	7	business	business	NOUN
faba-217	183	8	reasonable	reasonable	ADJ
faba-217	183	9	accruals	accrual	NOUN
faba-217	183	10	reflect	reflect	VERB
faba-217	183	11	the	the	DET
faba-217	183	12	fundamental	fundamental	ADJ
faba-217	183	13	firm	firm	ADJ
faba-217	183	14	performance	performance	NOUN
faba-217	183	15	,	,	PUNCT
faba-217	183	16	whereas	whereas	SCONJ
faba-217	183	17	abnormal	abnormal	ADJ
faba-217	183	18	accruals	accrual	NOUN
faba-217	183	19	unveil	unveil	VERB
faba-217	183	20	the	the	DET
faba-217	183	21	discretionary	discretionary	ADJ
faba-217	183	22	behavior	behavior	NOUN
faba-217	183	23	applied	apply	VERB
faba-217	183	24	by	by	ADP
faba-217	183	25	management	management	NOUN
faba-217	183	26	in	in	ADP
faba-217	183	27	preparation	preparation	NOUN
faba-217	183	28	of	of	ADP
faba-217	183	29	the	the	DET
faba-217	183	30	financial	financial	ADJ
faba-217	183	31	information	information	NOUN
faba-217	183	32	.	.	PUNCT
faba-217	184	1	the	the	DET
faba-217	184	2	authors	author	NOUN
faba-217	184	3	also	also	ADV
faba-217	184	4	note	note	VERB
faba-217	184	5	that	that	SCONJ
faba-217	184	6	discretionary	discretionary	ADJ
faba-217	184	7	accruals	accrual	NOUN
faba-217	184	8	reduce	reduce	VERB
faba-217	184	9	the	the	DET
faba-217	184	10	usefulness	usefulness	NOUN
faba-217	184	11	of	of	ADP
faba-217	184	12	the	the	DET
faba-217	184	13	decision	decision	NOUN
faba-217	184	14	-	-	PUNCT
faba-217	184	15	making	make	VERB
faba-217	184	16	process	process	NOUN
faba-217	184	17	.	.	PUNCT
faba-217	185	1	therefore	therefore	ADV
faba-217	185	2	,	,	PUNCT
faba-217	185	3	we	we	PRON
faba-217	185	4	can	can	AUX
faba-217	185	5	link	link	VERB
faba-217	185	6	these	these	DET
faba-217	185	7	models	model	NOUN
faba-217	185	8	to	to	ADP
faba-217	185	9	the	the	DET
faba-217	185	10	usefulness	usefulness	NOUN
faba-217	185	11	of	of	ADP
faba-217	185	12	financial	financial	ADJ
faba-217	185	13	information	information	NOUN
faba-217	185	14	or	or	CCONJ
faba-217	185	15	to	to	ADP
faba-217	185	16	a	a	DET
faba-217	185	17	faithful	faithful	ADJ
faba-217	185	18	representation	representation	NOUN
faba-217	185	19	of	of	ADP
faba-217	185	20	firm	firm	ADJ
faba-217	185	21	performance	performance	NOUN
faba-217	185	22	.	.	PUNCT
faba-217	186	1	accrual	accrual	ADJ
faba-217	186	2	-	-	PUNCT
faba-217	186	3	based	base	VERB
faba-217	186	4	models	model	NOUN
faba-217	186	5	regress	regress	ADJ
faba-217	186	6	total	total	ADJ
faba-217	186	7	accruals	accrual	NOUN
faba-217	186	8	with	with	ADP
faba-217	186	9	firm	firm	ADJ
faba-217	186	10	attributes	attribute	NOUN
faba-217	186	11	that	that	PRON
faba-217	186	12	predict	predict	VERB
faba-217	186	13	reasonable	reasonable	ADJ
faba-217	186	14	business	business	NOUN
faba-217	186	15	accruals	accrual	NOUN
faba-217	186	16	.	.	PUNCT
faba-217	187	1	the	the	DET
faba-217	187	2	residuals	residual	NOUN
faba-217	187	3	from	from	ADP
faba-217	187	4	regressions	regression	NOUN
faba-217	187	5	are	be	AUX
faba-217	187	6	abnormal	abnormal	ADJ
faba-217	187	7	accruals	accrual	NOUN
faba-217	187	8	,	,	PUNCT
faba-217	187	9	accruals	accrual	NOUN
faba-217	187	10	that	that	PRON
faba-217	187	11	can	can	AUX
faba-217	187	12	not	not	PART
faba-217	187	13	be	be	AUX
faba-217	187	14	explained	explain	VERB
faba-217	187	15	by	by	ADP
faba-217	187	16	firm	firm	ADJ
faba-217	187	17	attributes	attribute	NOUN
faba-217	187	18	.	.	PUNCT
faba-217	188	1	the	the	DET
faba-217	188	2	standard	standard	PROPN
faba-217	188	3	jones	jones	PROPN
faba-217	188	4	model	model	PROPN
faba-217	188	5	(	(	PUNCT
faba-217	188	6	jones	jones	PROPN
faba-217	188	7	,	,	PUNCT
faba-217	188	8	1991	1991	NUM
faba-217	188	9	)	)	PUNCT
faba-217	188	10	considers	consider	VERB
faba-217	188	11	sales	sale	NOUN
faba-217	188	12	growth	growth	NOUN
faba-217	188	13	and	and	CCONJ
faba-217	188	14	property	property	NOUN
faba-217	188	15	plant	plant	NOUN
faba-217	188	16	and	and	CCONJ
faba-217	188	17	equipment	equipment	NOUN
faba-217	188	18	as	as	ADP
faba-217	188	19	primary	primary	ADJ
faba-217	188	20	firm	firm	NOUN
faba-217	188	21	attributes	attribute	VERB
faba-217	188	22	.	.	PUNCT
faba-217	189	1	dechow	dechow	ADJ
faba-217	189	2	et	et	PROPN
faba-217	189	3	al	al	PROPN
faba-217	189	4	.	.	PROPN
faba-217	190	1	(	(	PUNCT
faba-217	190	2	1995	1995	NUM
faba-217	190	3	)	)	PUNCT
faba-217	190	4	modified	modify	VERB
faba-217	190	5	the	the	DET
faba-217	190	6	standard	standard	ADJ
faba-217	190	7	jones	jones	PROPN
faba-217	190	8	model	model	PROPN
faba-217	190	9	by	by	ADP
faba-217	190	10	considering	consider	VERB
faba-217	190	11	only	only	ADJ
faba-217	190	12	credit	credit	NOUN
faba-217	190	13	sales	sale	NOUN
faba-217	190	14	,	,	PUNCT
faba-217	190	15	which	which	PRON
faba-217	190	16	could	could	AUX
faba-217	190	17	be	be	AUX
faba-217	190	18	more	more	ADV
faba-217	190	19	easily	easily	ADV
faba-217	190	20	misshaped	misshape	VERB
faba-217	190	21	by	by	ADP
faba-217	190	22	the	the	DET
faba-217	190	23	management	management	NOUN
faba-217	190	24	.	.	PUNCT
faba-217	191	1	kothari	kothari	PROPN
faba-217	191	2	et	et	PROPN
faba-217	191	3	al	al	PROPN
faba-217	191	4	.	.	PROPN
faba-217	191	5	(	(	PUNCT
faba-217	191	6	2005	2005	NUM
faba-217	191	7	)	)	PUNCT
faba-217	191	8	also	also	ADV
faba-217	191	9	added	add	VERB
faba-217	191	10	the	the	DET
faba-217	191	11	performance	performance	NOUN
faba-217	191	12	of	of	ADP
faba-217	191	13	the	the	DET
faba-217	191	14	firm	firm	NOUN
faba-217	191	15	to	to	ADP
faba-217	191	16	the	the	DET
faba-217	191	17	model	model	NOUN
faba-217	191	18	,	,	PUNCT
faba-217	191	19	which	which	PRON
faba-217	191	20	is	be	AUX
faba-217	191	21	an	an	DET
faba-217	191	22	important	important	ADJ
faba-217	191	23	firm	firm	ADJ
faba-217	191	24	attribute	attribute	NOUN
faba-217	191	25	,	,	PUNCT
faba-217	191	26	as	as	ADV
faba-217	191	27	well	well	ADV
faba-217	191	28	,	,	PUNCT
faba-217	191	29	that	that	PRON
faba-217	191	30	can	can	AUX
faba-217	191	31	explain	explain	VERB
faba-217	191	32	the	the	DET
faba-217	191	33	evolution	evolution	NOUN
faba-217	191	34	of	of	ADP
faba-217	191	35	total	total	ADJ
faba-217	191	36	accruals	accrual	NOUN
faba-217	191	37	.	.	PUNCT
faba-217	192	1	dechow	dechow	ADJ
faba-217	192	2	and	and	CCONJ
faba-217	192	3	dichev	dichev	PROPN
faba-217	192	4	(	(	PUNCT
faba-217	192	5	2002	2002	NUM
faba-217	192	6	)	)	PUNCT
faba-217	192	7	consider	consider	VERB
faba-217	192	8	that	that	SCONJ
faba-217	192	9	accruals	accrual	NOUN
faba-217	192	10	should	should	AUX
faba-217	192	11	eventually	eventually	ADV
faba-217	192	12	translate	translate	VERB
faba-217	192	13	into	into	ADP
faba-217	192	14	payments	payment	NOUN
faba-217	192	15	in	in	ADP
faba-217	192	16	the	the	DET
faba-217	192	17	future	future	NOUN
faba-217	192	18	and	and	CCONJ
faba-217	192	19	propose	propose	VERB
faba-217	192	20	a	a	DET
faba-217	192	21	model	model	NOUN
faba-217	192	22	that	that	PRON
faba-217	192	23	considers	consider	VERB
faba-217	192	24	present	present	ADJ
faba-217	192	25	past	past	NOUN
faba-217	192	26	and	and	CCONJ
faba-217	192	27	future	future	ADJ
faba-217	192	28	cash	cash	NOUN
faba-217	192	29	flow	flow	NOUN
faba-217	192	30	.	.	PUNCT
faba-217	193	1	in	in	ADP
faba-217	193	2	the	the	DET
faba-217	193	3	context	context	NOUN
faba-217	193	4	of	of	ADP
faba-217	193	5	the	the	DET
faba-217	193	6	capital	capital	NOUN
faba-217	193	7	market	market	NOUN
faba-217	193	8	,	,	PUNCT
faba-217	193	9	where	where	SCONJ
faba-217	193	10	investors	investor	NOUN
faba-217	193	11	make	make	VERB
faba-217	193	12	decisions	decision	NOUN
faba-217	193	13	based	base	VERB
faba-217	193	14	on	on	ADP
faba-217	193	15	firm	firm	ADJ
faba-217	193	16	performance	performance	NOUN
faba-217	193	17	,	,	PUNCT
faba-217	193	18	we	we	PRON
faba-217	193	19	consider	consider	VERB
faba-217	193	20	these	these	DET
faba-217	193	21	models	model	NOUN
faba-217	193	22	appropriate	appropriate	ADJ
faba-217	193	23	for	for	ADP
faba-217	193	24	our	our	PRON
faba-217	193	25	research	research	NOUN
faba-217	193	26	.	.	PUNCT
faba-217	194	1	we	we	PRON
faba-217	194	2	label	label	VERB
faba-217	194	3	these	these	DET
faba-217	194	4	models	model	NOUN
faba-217	194	5	frq1	frq1	NOUN
faba-217	194	6	,	,	PUNCT
faba-217	194	7	frq2	frq2	NOUN
faba-217	194	8	,	,	PUNCT
faba-217	194	9	frq3	frq3	PROPN
faba-217	194	10	,	,	PUNCT
faba-217	194	11	and	and	CCONJ
faba-217	194	12	frq4	frq4	PROPN
faba-217	194	13	.	.	PUNCT
faba-217	195	1	acc	acc	VERB
faba-217	195	2	it	it	PRON
faba-217	196	1	=	=	NOUN
faba-217	196	2	α	α	X
faba-217	196	3	0	0	PUNCT
faba-217	197	1	+	+	NOUN
faba-217	197	2	α	α	NOUN
faba-217	197	3	1	1	NUM
faba-217	197	4	1	1	NUM
faba-217	197	5	ta	ta	X
faba-217	197	6	it-1	it-1	ADP
faba-217	197	7	+	+	ADV
faba-217	197	8	α	α	NOUN
faba-217	197	9	2	2	NUM
faba-217	197	10			PROPN
faba-217	197	11	∆rev	∆rev	VERB
faba-217	197	12	it	it	PRON
faba-217	197	13	ta	ta	ADP
faba-217	197	14	it	it	PRON
faba-217	197	15	+α	+α	VERB
faba-217	197	16	3	3	NUM
faba-217	197	17			PROPN
faba-217	197	18	∆ppe	∆ppe	NOUN
faba-217	198	1	it	it	PRON
faba-217	198	2	ta	ta	ADP
faba-217	198	3	it	it	PRON
faba-217	198	4	+ε	+ε	VERB
faba-217	198	5	it	it	PRON
faba-217	198	6	(	(	PUNCT
faba-217	198	7	1	1	X
faba-217	198	8	)	)	PUNCT
faba-217	198	9	acc	acc	ADV
faba-217	198	10	it	it	PRON
faba-217	199	1	=	=	NOUN
faba-217	199	2	α	α	X
faba-217	199	3	0	0	PUNCT
faba-217	200	1	+	+	NOUN
faba-217	200	2	α	α	NOUN
faba-217	200	3	1	1	NUM
faba-217	200	4	1	1	NUM
faba-217	200	5	ta	ta	X
faba-217	200	6	it-1	it-1	ADP
faba-217	200	7	+	+	ADV
faba-217	200	8	α	α	NOUN
faba-217	200	9	2	2	NUM
faba-217	200	10			PROPN
faba-217	200	11	∆rev	∆rev	VERB
faba-217	200	12	it	it	PRON
faba-217	200	13	ta	ta	ADP
faba-217	200	14	it	it	PRON
faba-217	201	1	+	+	CCONJ
faba-217	201	2	∆ar	∆ar	X
faba-217	201	3	it	it	PRON
faba-217	201	4	ta	ta	ADP
faba-217	201	5	it	it	PRON
faba-217	201	6	+α	+α	VERB
faba-217	201	7	3	3	NUM
faba-217	201	8			PROPN
faba-217	201	9	∆ppe	∆ppe	NOUN
faba-217	202	1	it	it	PRON
faba-217	202	2	ta	ta	ADP
faba-217	202	3	it	it	PRON
faba-217	202	4	+	+	PUNCT
faba-217	203	1	ε	ε	PROPN
faba-217	203	2	it	it	PRON
faba-217	203	3	(	(	PUNCT
faba-217	203	4	2	2	X
faba-217	203	5	)	)	PUNCT
faba-217	203	6	acc	acc	VERB
faba-217	203	7	it	it	PRON
faba-217	204	1	=	=	NOUN
faba-217	204	2	α	α	NOUN
faba-217	204	3	0	0	PUNCT
faba-217	205	1	+	+	NOUN
faba-217	205	2	α	α	NOUN
faba-217	205	3	1	1	NUM
faba-217	205	4	1	1	NUM
faba-217	205	5	ta	ta	X
faba-217	205	6	it-1	it-1	ADP
faba-217	205	7	+	+	NOUN
faba-217	205	8	α	α	NOUN
faba-217	205	9	2	2	NUM
faba-217	205	10	󰇡	󰇡	NOUN
faba-217	205	11	∆rev	∆rev	VERB
faba-217	205	12	it	it	PRON
faba-217	205	13	ta	ta	ADP
faba-217	205	14	it	it	PRON
faba-217	206	1	+	+	CCONJ
faba-217	206	2	∆ar	∆ar	X
faba-217	206	3	it	it	PRON
faba-217	206	4	ta	ta	ADP
faba-217	206	5	it	it	PRON
faba-217	206	6	󰇢+α	󰇢+α	VERB
faba-217	207	1	3	3	NUM
faba-217	207	2	󰇡	󰇡	NOUN
faba-217	207	3	∆ppe	∆ppe	NOUN
faba-217	207	4	it	it	PRON
faba-217	207	5	ta	ta	ADP
faba-217	207	6	it	it	PRON
faba-217	207	7	󰇢+α	󰇢+α	VERB
faba-217	207	8	4	4	NUM
faba-217	207	9	roa	roa	NOUN
faba-217	207	10	it	it	PRON
faba-217	208	1	+	+	NOUN
faba-217	208	2	ε	ε	PROPN
faba-217	208	3	it	it	PRON
faba-217	208	4	(	(	PUNCT
faba-217	208	5	3	3	X
faba-217	208	6	)	)	PUNCT
faba-217	208	7	wc	wc	VERB
faba-217	208	8	it	it	PRON
faba-217	209	1	=	=	NOUN
faba-217	209	2	α	α	X
faba-217	209	3	0	0	PUNCT
faba-217	210	1	+	+	ADJ
faba-217	210	2	α	α	NOUN
faba-217	210	3	1	1	NUM
faba-217	210	4	cfo	cfo	NOUN
faba-217	210	5	it-1	it-1	X
faba-217	210	6	+	+	ADV
faba-217	210	7	α	α	PROPN
faba-217	210	8	2	2	NUM
faba-217	210	9	cfo	cfo	VERB
faba-217	210	10	it	it	PRON
faba-217	210	11	+	+	NOUN
faba-217	210	12	α	α	PROPN
faba-217	210	13	2	2	NUM
faba-217	210	14	cfo	cfo	NOUN
faba-217	210	15	it+1	it+1	PROPN
faba-217	211	1	+	+	CCONJ
faba-217	211	2	α	α	PROPN
faba-217	211	3	2	2	NUM
faba-217	211	4	∆rev	∆rev	X
faba-217	211	5	it	it	PRON
faba-217	212	1	+	+	NOUN
faba-217	212	2	α	α	NOUN
faba-217	212	3	3	3	NUM
faba-217	212	4	ppe	ppe	NOUN
faba-217	212	5	it	it	PRON
faba-217	213	1	+	+	CCONJ
faba-217	213	2	ε	ε	VERB
faba-217	213	3	it	it	PRON
faba-217	213	4	(	(	PUNCT
faba-217	213	5	4	4	X
faba-217	213	6	)	)	PUNCT
faba-217	213	7	table	table	NOUN
faba-217	213	8	2	2	NUM
faba-217	213	9	describes	describe	VERB
faba-217	213	10	the	the	DET
faba-217	213	11	variables	variable	NOUN
faba-217	213	12	used	use	VERB
faba-217	213	13	in	in	ADP
faba-217	213	14	our	our	PRON
faba-217	213	15	frq	frq	PROPN
faba-217	213	16	models	model	NOUN
faba-217	213	17	.	.	PUNCT
faba-217	214	1	table	table	NOUN
faba-217	214	2	2	2	NUM
faba-217	214	3	.	.	PUNCT
faba-217	214	4	description	description	NOUN
faba-217	214	5	of	of	ADP
faba-217	214	6	variables	variable	NOUN
faba-217	214	7	for	for	ADP
faba-217	214	8	frq	frq	ADJ
faba-217	214	9	models	model	NOUN
faba-217	214	10	variable	variable	ADJ
faba-217	214	11	description	description	NOUN
faba-217	214	12	accit	accit	ADJ
faba-217	214	13	change	change	NOUN
faba-217	214	14	in	in	ADP
faba-217	214	15	non	non	ADJ
faba-217	214	16	-	-	ADJ
faba-217	214	17	cash	cash	ADJ
faba-217	214	18	current	current	ADJ
faba-217	214	19	assets	asset	NOUN
faba-217	214	20	–	–	PUNCT
faba-217	214	21	change	change	NOUN
faba-217	214	22	in	in	ADP
faba-217	214	23	current	current	ADJ
faba-217	214	24	liabilities	liability	NOUN
faba-217	214	25	,	,	PUNCT
faba-217	214	26	change	change	NOUN
faba-217	214	27	in	in	ADP
faba-217	214	28	the	the	DET
faba-217	214	29	current	current	ADJ
faba-217	214	30	portion	portion	NOUN
faba-217	214	31	of	of	ADP
faba-217	214	32	long	long	ADJ
faba-217	214	33	-	-	PUNCT
faba-217	214	34	term	term	NOUN
faba-217	214	35	debt	debt	NOUN
faba-217	214	36	–	–	PUNCT
faba-217	214	37	depreciation	depreciation	NOUN
faba-217	214	38	and	and	CCONJ
faba-217	214	39	amortization	amortization	NOUN
faba-217	214	40	expense	expense	NOUN
faba-217	214	41	scaled	scale	VERB
faba-217	214	42	by	by	ADP
faba-217	214	43	lagged	lag	VERB
faba-217	214	44	total	total	ADJ
faba-217	214	45	assets	asset	NOUN
faba-217	214	46	for	for	ADP
faba-217	214	47	firm	firm	ADJ
faba-217	214	48	i	i	PRON
faba-217	214	49	in	in	ADP
faba-217	214	50	year	year	NOUN
faba-217	214	51	t	t	PROPN
faba-217	214	52	wcit	wcit	ADJ
faba-217	214	53	change	change	NOUN
faba-217	214	54	in	in	ADP
faba-217	214	55	receivables	receivables	NOUN
faba-217	214	56	+	+	CCONJ
faba-217	214	57	change	change	NOUN
faba-217	214	58	in	in	ADP
faba-217	214	59	inventory	inventory	NOUN
faba-217	214	60	–	–	PUNCT
faba-217	214	61	change	change	NOUN
faba-217	214	62	in	in	ADP
faba-217	214	63	accounts	account	NOUN
faba-217	214	64	payables	payable	NOUN
faba-217	214	65	–	–	PUNCT
faba-217	214	66	change	change	NOUN
faba-217	214	67	in	in	ADP
faba-217	214	68	income	income	NOUN
faba-217	214	69	tax	tax	NOUN
faba-217	214	70	payable	payable	ADJ
faba-217	214	71	+	+	CCONJ
faba-217	214	72	change	change	NOUN
faba-217	214	73	in	in	ADP
faba-217	214	74	other	other	ADJ
faba-217	214	75	assets	asset	NOUN
faba-217	214	76	scaled	scale	VERB
faba-217	214	77	by	by	ADP
faba-217	214	78	lagged	lag	VERB
faba-217	214	79	total	total	ADJ
faba-217	214	80	assets	asset	NOUN
faba-217	214	81	for	for	ADP
faba-217	214	82	firm	firm	ADJ
faba-217	214	83	i	i	PRON
faba-217	214	84	in	in	ADP
faba-217	214	85	year	year	NOUN
faba-217	214	86	t	t	PROPN
faba-217	214	87	tait	tait	PROPN
faba-217	214	88	total	total	ADJ
faba-217	214	89	assets	asset	NOUN
faba-217	214	90	of	of	ADP
faba-217	214	91	firm	firm	ADJ
faba-217	214	92	i	i	PRON
faba-217	214	93	in	in	ADP
faba-217	214	94	year	year	NOUN
faba-217	214	95	t	t	PROPN
faba-217	214	96	δ	δ	PROPN
faba-217	214	97	revit	revit	PROPN
faba-217	214	98	change	change	NOUN
faba-217	214	99	in	in	ADP
faba-217	214	100	sales	sale	NOUN
faba-217	214	101	of	of	ADP
faba-217	214	102	firm	firm	ADJ
faba-217	214	103	i	i	PRON
faba-217	214	104	in	in	ADP
faba-217	214	105	year	year	NOUN
faba-217	214	106	t	t	PROPN
faba-217	214	107	δ	δ	PROPN
faba-217	214	108	arit	arit	ADP
faba-217	214	109	change	change	NOUN
faba-217	214	110	in	in	ADP
faba-217	214	111	trade	trade	NOUN
faba-217	214	112	receivables	receivables	NOUN
faba-217	214	113	of	of	ADP
faba-217	214	114	firm	firm	ADJ
faba-217	214	115	i	i	PRON
faba-217	214	116	in	in	ADP
faba-217	214	117	year	year	NOUN
faba-217	214	118	t	t	PROPN
faba-217	214	119	δ	δ	PROPN
faba-217	214	120	ppeit	ppeit	PROPN
faba-217	214	121	change	change	NOUN
faba-217	214	122	in	in	ADP
faba-217	214	123	gross	gross	ADJ
faba-217	214	124	property	property	NOUN
faba-217	214	125	,	,	PUNCT
faba-217	214	126	plant	plant	NOUN
faba-217	214	127	,	,	PUNCT
faba-217	214	128	and	and	CCONJ
faba-217	214	129	equipment	equipment	NOUN
faba-217	214	130	of	of	ADP
faba-217	214	131	firm	firm	ADJ
faba-217	214	132	i	i	PRON
faba-217	214	133	in	in	ADP
faba-217	214	134	year	year	NOUN
faba-217	214	135	t	t	PROPN
faba-217	214	136	cfoit	cfoit	PROPN
faba-217	214	137	cash	cash	NOUN
faba-217	214	138	flow	flow	NOUN
faba-217	214	139	from	from	ADP
faba-217	214	140	operations	operation	NOUN
faba-217	214	141	of	of	ADP
faba-217	214	142	firm	firm	ADJ
faba-217	214	143	i	i	PRON
faba-217	214	144	in	in	ADP
faba-217	214	145	year	year	NOUN
faba-217	214	146	t	t	PROPN
faba-217	214	147	scaled	scale	VERB
faba-217	214	148	by	by	ADP
faba-217	214	149	lagged	lag	VERB
faba-217	214	150	total	total	ADJ
faba-217	214	151	assets	asset	NOUN
faba-217	214	152	of	of	ADP
faba-217	214	153	firm	firm	ADJ
faba-217	214	154	i	i	PRON
faba-217	214	155	in	in	ADP
faba-217	214	156	year	year	NOUN
faba-217	214	157	t	t	PROPN
faba-217	214	158	roait	roait	PROPN
faba-217	214	159	net	net	ADJ
faba-217	214	160	income	income	NOUN
faba-217	214	161	/	/	SYM
faba-217	214	162	total	total	ADJ
faba-217	214	163	assets	asset	NOUN
faba-217	214	164	of	of	ADP
faba-217	214	165	firm	firm	ADJ
faba-217	214	166	i	i	PRON
faba-217	214	167	in	in	ADP
faba-217	214	168	year	year	NOUN
faba-217	214	169	t	t	PROPN
faba-217	214	170	source	source	NOUN
faba-217	214	171	:	:	PUNCT
faba-217	214	172	authors	author	NOUN
faba-217	214	173	’	'	PUNCT
faba-217	214	174	own	own	ADJ
faba-217	214	175	processing	process	VERB
faba-217	214	176	the	the	DET
faba-217	214	177	models	model	NOUN
faba-217	214	178	are	be	AUX
faba-217	214	179	estimated	estimate	VERB
faba-217	214	180	cross	cross	ADJ
faba-217	214	181	-	-	ADJ
faba-217	214	182	sectionally	sectionally	ADV
faba-217	214	183	at	at	ADP
faba-217	214	184	the	the	DET
faba-217	214	185	industry	industry	NOUN
faba-217	214	186	-	-	PUNCT
faba-217	214	187	year	year	NOUN
faba-217	214	188	level	level	NOUN
faba-217	214	189	.	.	PUNCT
faba-217	215	1	in	in	ADP
faba-217	215	2	line	line	NOUN
faba-217	215	3	with	with	ADP
faba-217	215	4	the	the	DET
faba-217	215	5	literature	literature	NOUN
faba-217	215	6	,	,	PUNCT
faba-217	215	7	we	we	PRON
faba-217	215	8	catalin	catalin	PROPN
faba-217	215	9	mos	mos	PROPN
faba-217	215	10	/	/	SYM
faba-217	215	11	finance	finance	PROPN
faba-217	215	12	,	,	PUNCT
faba-217	215	13	accounting	accounting	NOUN
faba-217	215	14	and	and	CCONJ
faba-217	215	15	business	business	NOUN
faba-217	215	16	analysis	analysis	NOUN
faba-217	215	17	,	,	PUNCT
faba-217	215	18	volume	volume	NOUN
faba-217	215	19	6	6	NUM
faba-217	215	20	,	,	PUNCT
faba-217	215	21	issue	issue	NOUN
faba-217	215	22	2	2	NUM
faba-217	215	23	,	,	PUNCT
faba-217	215	24	2024	2024	NUM
faba-217	215	25	165	165	NUM
faba-217	215	26	required	require	VERB
faba-217	215	27	at	at	ADP
faba-217	215	28	least	least	ADV
faba-217	215	29	10	10	NUM
faba-217	215	30	observations	observation	NOUN
faba-217	215	31	for	for	ADP
faba-217	215	32	each	each	DET
faba-217	215	33	industry	industry	NOUN
faba-217	215	34	-	-	PUNCT
faba-217	215	35	year	year	NOUN
faba-217	215	36	1	1	NUM
faba-217	215	37	.	.	PUNCT
faba-217	216	1	the	the	DET
faba-217	216	2	larger	large	ADJ
faba-217	216	3	the	the	DET
faba-217	216	4	residuals	residual	NOUN
faba-217	216	5	from	from	ADP
faba-217	216	6	the	the	DET
faba-217	216	7	regressions	regression	NOUN
faba-217	216	8	,	,	PUNCT
faba-217	216	9	the	the	PRON
faba-217	216	10	lower	low	ADJ
faba-217	216	11	the	the	DET
faba-217	216	12	frq	frq	PROPN
faba-217	216	13	is	be	AUX
faba-217	216	14	.	.	PUNCT
faba-217	217	1	accounting	accounting	NOUN
faba-217	217	2	enforcement	enforcement	NOUN
faba-217	217	3	our	our	PRON
faba-217	217	4	accounting	accounting	NOUN
faba-217	217	5	enforcement	enforcement	NOUN
faba-217	217	6	measure	measure	NOUN
faba-217	217	7	is	be	AUX
faba-217	217	8	represented	represent	VERB
faba-217	217	9	by	by	ADP
faba-217	217	10	the	the	DET
faba-217	217	11	strength	strength	NOUN
faba-217	217	12	of	of	ADP
faba-217	217	13	the	the	DET
faba-217	217	14	auditing	auditing	NOUN
faba-217	217	15	and	and	CCONJ
faba-217	217	16	reporting	reporting	NOUN
faba-217	217	17	standards	standard	NOUN
faba-217	217	18	included	include	VERB
faba-217	217	19	in	in	ADP
faba-217	217	20	the	the	DET
faba-217	217	21	global	global	ADJ
faba-217	217	22	competitiveness	competitiveness	NOUN
faba-217	217	23	report	report	NOUN
faba-217	217	24	prepared	prepare	VERB
faba-217	217	25	by	by	ADP
faba-217	217	26	the	the	DET
faba-217	217	27	world	world	NOUN
faba-217	217	28	economic	economic	PROPN
faba-217	217	29	forum	forum	PROPN
faba-217	217	30	(	(	PUNCT
faba-217	217	31	wef	wef	PROPN
faba-217	217	32	)	)	PUNCT
faba-217	217	33	.	.	PUNCT
faba-217	218	1	the	the	DET
faba-217	218	2	index	index	NOUN
faba-217	218	3	is	be	AUX
faba-217	218	4	derived	derive	VERB
faba-217	218	5	from	from	ADP
faba-217	218	6	a	a	DET
faba-217	218	7	survey	survey	NOUN
faba-217	218	8	of	of	ADP
faba-217	218	9	business	business	NOUN
faba-217	218	10	leaders	leader	NOUN
faba-217	218	11	who	who	PRON
faba-217	218	12	were	be	AUX
faba-217	218	13	asked	ask	VERB
faba-217	218	14	to	to	PART
faba-217	218	15	evaluate	evaluate	VERB
faba-217	218	16	the	the	DET
faba-217	218	17	strength	strength	NOUN
faba-217	218	18	of	of	ADP
faba-217	218	19	their	their	PRON
faba-217	218	20	country	country	NOUN
faba-217	218	21	’s	’s	PART
faba-217	218	22	accounting	accounting	NOUN
faba-217	218	23	and	and	CCONJ
faba-217	218	24	auditing	auditing	NOUN
faba-217	218	25	standards	standard	NOUN
faba-217	218	26	.	.	PUNCT
faba-217	219	1	business	business	NOUN
faba-217	219	2	leaders	leader	NOUN
faba-217	219	3	are	be	AUX
faba-217	219	4	considered	consider	VERB
faba-217	219	5	well	well	ADV
faba-217	219	6	-	-	PUNCT
faba-217	219	7	suited	suit	VERB
faba-217	219	8	to	to	PART
faba-217	219	9	assess	assess	VERB
faba-217	219	10	their	their	PRON
faba-217	219	11	country	country	NOUN
faba-217	219	12	's	's	PART
faba-217	219	13	environment	environment	NOUN
faba-217	219	14	,	,	PUNCT
faba-217	219	15	including	include	VERB
faba-217	219	16	aspects	aspect	NOUN
faba-217	219	17	of	of	ADP
faba-217	219	18	accounting	accounting	NOUN
faba-217	219	19	enforcement	enforcement	NOUN
faba-217	219	20	(	(	PUNCT
faba-217	219	21	world	world	PROPN
faba-217	219	22	economic	economic	ADJ
faba-217	219	23	forum	forum	NOUN
faba-217	219	24	2019	2019	NUM
faba-217	219	25	)	)	PUNCT
faba-217	219	26	.	.	PUNCT
faba-217	220	1	boolaky	boolaky	PROPN
faba-217	220	2	et	et	PROPN
faba-217	220	3	al	al	PROPN
faba-217	220	4	.	.	PROPN
faba-217	221	1	(	(	PUNCT
faba-217	221	2	2015	2015	NUM
faba-217	221	3	)	)	PUNCT
faba-217	221	4	pointed	point	VERB
faba-217	221	5	out	out	ADP
faba-217	221	6	that	that	SCONJ
faba-217	221	7	this	this	DET
faba-217	221	8	index	index	NOUN
faba-217	221	9	shows	show	VERB
faba-217	221	10	perceptions	perception	NOUN
faba-217	221	11	of	of	ADP
faba-217	221	12	a	a	DET
faba-217	221	13	country	country	NOUN
faba-217	221	14	’s	’s	PART
faba-217	221	15	competitiveness	competitiveness	NOUN
faba-217	221	16	from	from	ADP
faba-217	221	17	the	the	DET
faba-217	221	18	perspective	perspective	NOUN
faba-217	221	19	of	of	ADP
faba-217	221	20	auditing	auditing	NOUN
faba-217	221	21	and	and	CCONJ
faba-217	221	22	reporting	reporting	NOUN
faba-217	221	23	standards	standard	NOUN
faba-217	221	24	.	.	PUNCT
faba-217	222	1	this	this	DET
faba-217	222	2	competitiveness	competitiveness	NOUN
faba-217	222	3	is	be	AUX
faba-217	222	4	given	give	VERB
faba-217	222	5	by	by	ADP
faba-217	222	6	the	the	DET
faba-217	222	7	expected	expect	VERB
faba-217	222	8	outcome	outcome	NOUN
faba-217	222	9	of	of	ADP
faba-217	222	10	accounting	accounting	NOUN
faba-217	222	11	enforcement	enforcement	NOUN
faba-217	222	12	,	,	PUNCT
faba-217	222	13	namely	namely	ADV
faba-217	222	14	correct	correct	ADJ
faba-217	222	15	application	application	NOUN
faba-217	222	16	of	of	ADP
faba-217	222	17	accounting	accounting	NOUN
faba-217	222	18	and	and	CCONJ
faba-217	222	19	auditing	auditing	NOUN
faba-217	222	20	standards	standard	NOUN
faba-217	222	21	,	,	PUNCT
faba-217	222	22	investor	investor	NOUN
faba-217	222	23	protection	protection	NOUN
faba-217	222	24	,	,	PUNCT
faba-217	222	25	and	and	CCONJ
faba-217	222	26	useful	useful	ADJ
faba-217	222	27	,	,	PUNCT
faba-217	222	28	timely	timely	ADJ
faba-217	222	29	,	,	PUNCT
faba-217	222	30	and	and	CCONJ
faba-217	222	31	comparable	comparable	ADJ
faba-217	222	32	information	information	NOUN
faba-217	222	33	.	.	PUNCT
faba-217	223	1	we	we	PRON
faba-217	223	2	collect	collect	VERB
faba-217	223	3	data	datum	NOUN
faba-217	223	4	from	from	ADP
faba-217	223	5	the	the	DET
faba-217	223	6	world	world	NOUN
faba-217	223	7	bank	bank	NOUN
faba-217	223	8	database	database	NOUN
faba-217	223	9	.	.	PUNCT
faba-217	224	1	in	in	ADP
faba-217	224	2	our	our	PRON
faba-217	224	3	regression	regression	NOUN
faba-217	224	4	analysis	analysis	NOUN
faba-217	224	5	,	,	PUNCT
faba-217	224	6	we	we	PRON
faba-217	224	7	use	use	VERB
faba-217	224	8	the	the	DET
faba-217	224	9	change	change	NOUN
faba-217	224	10	in	in	ADP
faba-217	224	11	the	the	DET
faba-217	224	12	strength	strength	NOUN
faba-217	224	13	of	of	ADP
faba-217	224	14	auditing	auditing	NOUN
faba-217	224	15	and	and	CCONJ
faba-217	224	16	reporting	reporting	NOUN
faba-217	224	17	standards	standard	NOUN
faba-217	224	18	.	.	PUNCT
faba-217	225	1	however	however	ADV
faba-217	225	2	,	,	PUNCT
faba-217	225	3	data	datum	NOUN
faba-217	225	4	is	be	AUX
faba-217	225	5	only	only	ADV
faba-217	225	6	available	available	ADJ
faba-217	225	7	for	for	ADP
faba-217	225	8	the	the	DET
faba-217	225	9	period	period	NOUN
faba-217	225	10	from	from	ADP
faba-217	225	11	2006	2006	NUM
faba-217	225	12	to	to	ADP
faba-217	225	13	2019	2019	NUM
faba-217	225	14	.	.	PUNCT
faba-217	226	1	for	for	ADP
faba-217	226	2	the	the	DET
faba-217	226	3	years	year	NOUN
faba-217	226	4	2020	2020	NUM
faba-217	226	5	and	and	CCONJ
faba-217	226	6	2021	2021	NUM
faba-217	226	7	,	,	PUNCT
faba-217	226	8	we	we	PRON
faba-217	226	9	applied	apply	VERB
faba-217	226	10	the	the	DET
faba-217	226	11	average	average	ADJ
faba-217	226	12	index	index	NOUN
faba-217	226	13	value	value	NOUN
faba-217	226	14	derived	derive	VERB
faba-217	226	15	from	from	ADP
faba-217	226	16	the	the	DET
faba-217	226	17	2006–2019	2006–2019	NUM
faba-217	226	18	data	datum	NOUN
faba-217	226	19	.	.	PUNCT
faba-217	227	1	to	to	PART
faba-217	227	2	mitigate	mitigate	VERB
faba-217	227	3	this	this	DET
faba-217	227	4	aspect	aspect	NOUN
faba-217	227	5	,	,	PUNCT
faba-217	227	6	in	in	ADP
faba-217	227	7	an	an	DET
faba-217	227	8	additional	additional	ADJ
faba-217	227	9	test	test	NOUN
faba-217	227	10	,	,	PUNCT
faba-217	227	11	we	we	PRON
faba-217	227	12	use	use	VERB
faba-217	227	13	another	another	DET
faba-217	227	14	measure	measure	NOUN
faba-217	227	15	for	for	ADP
faba-217	227	16	accounting	accounting	NOUN
faba-217	227	17	enforcement	enforcement	NOUN
faba-217	227	18	.	.	PUNCT
faba-217	228	1	sample	sample	NOUN
faba-217	228	2	we	we	PRON
faba-217	228	3	extracted	extract	VERB
faba-217	228	4	financial	financial	ADJ
faba-217	228	5	data	datum	NOUN
faba-217	228	6	about	about	ADP
faba-217	228	7	companies	company	NOUN
faba-217	228	8	from	from	ADP
faba-217	228	9	refinitiv	refinitiv	PROPN
faba-217	228	10	.	.	PUNCT
faba-217	229	1	we	we	PRON
faba-217	229	2	selected	select	VERB
faba-217	229	3	only	only	ADV
faba-217	229	4	companies	company	NOUN
faba-217	229	5	listed	list	VERB
faba-217	229	6	on	on	ADP
faba-217	229	7	a	a	DET
faba-217	229	8	stock	stock	NOUN
faba-217	229	9	exchange	exchange	NOUN
faba-217	229	10	for	for	ADP
faba-217	229	11	countries	country	NOUN
faba-217	229	12	with	with	ADP
faba-217	229	13	the	the	DET
faba-217	229	14	available	available	ADJ
faba-217	229	15	epu	epu	PROPN
faba-217	229	16	index	index	NOUN
faba-217	229	17	.	.	PUNCT
faba-217	230	1	we	we	PRON
faba-217	230	2	carefully	carefully	ADV
faba-217	230	3	analyzed	analyze	VERB
faba-217	230	4	the	the	DET
faba-217	230	5	database	database	NOUN
faba-217	230	6	and	and	CCONJ
faba-217	230	7	performed	perform	VERB
faba-217	230	8	additional	additional	ADJ
faba-217	230	9	work	work	NOUN
faba-217	230	10	to	to	PART
faba-217	230	11	prepare	prepare	VERB
faba-217	230	12	it	it	PRON
faba-217	230	13	.	.	PUNCT
faba-217	231	1	we	we	PRON
faba-217	231	2	eliminate	eliminate	VERB
faba-217	231	3	companies	company	NOUN
faba-217	231	4	that	that	PRON
faba-217	231	5	do	do	AUX
faba-217	231	6	not	not	PART
faba-217	231	7	report	report	VERB
faba-217	231	8	relevant	relevant	ADJ
faba-217	231	9	figures	figure	NOUN
faba-217	231	10	to	to	PART
faba-217	231	11	compute	compute	VERB
faba-217	231	12	the	the	DET
faba-217	231	13	frq	frq	PROPN
faba-217	231	14	at	at	ADP
faba-217	231	15	least	least	ADJ
faba-217	231	16	for	for	ADP
faba-217	231	17	three	three	NUM
faba-217	231	18	consecutive	consecutive	ADJ
faba-217	231	19	years	year	NOUN
faba-217	231	20	.	.	PUNCT
faba-217	232	1	the	the	DET
faba-217	232	2	final	final	ADJ
faba-217	232	3	sample	sample	NOUN
faba-217	232	4	consists	consist	VERB
faba-217	232	5	of	of	ADP
faba-217	232	6	284,908	284,908	NUM
faba-217	232	7	firm	firm	ADJ
faba-217	232	8	-	-	PUNCT
faba-217	232	9	year	year	NOUN
faba-217	232	10	observations	observation	NOUN
faba-217	232	11	.	.	PUNCT
faba-217	233	1	tables	table	NOUN
faba-217	233	2	3	3	NUM
faba-217	233	3	and	and	CCONJ
faba-217	233	4	4	4	NUM
faba-217	233	5	show	show	VERB
faba-217	233	6	the	the	DET
faba-217	233	7	distribution	distribution	NOUN
faba-217	233	8	of	of	ADP
faba-217	233	9	our	our	PRON
faba-217	233	10	sample	sample	NOUN
faba-217	233	11	per	per	ADP
faba-217	233	12	country	country	NOUN
faba-217	233	13	and	and	CCONJ
faba-217	233	14	industry	industry	NOUN
faba-217	233	15	.	.	PUNCT
faba-217	234	1	table	table	NOUN
faba-217	234	2	3	3	NUM
faba-217	234	3	.	.	PUNCT
faba-217	234	4	description	description	NOUN
faba-217	234	5	of	of	ADP
faba-217	234	6	variables	variable	NOUN
faba-217	234	7	for	for	ADP
faba-217	234	8	frq	frq	PROPN
faba-217	234	9	models	model	NOUN
faba-217	234	10	country	country	NOUN
faba-217	234	11	no	no	INTJ
faba-217	234	12	.	.	PUNCT
faba-217	235	1	of	of	ADP
faba-217	235	2	observations	observation	NOUN
faba-217	235	3	country	country	NOUN
faba-217	235	4	no	no	INTJ
faba-217	235	5	.	.	PUNCT
faba-217	236	1	of	of	ADP
faba-217	236	2	observations	observation	NOUN
faba-217	236	3	japan	japan	PROPN
faba-217	236	4	47,114	47,114	NUM
faba-217	236	5	italy	italy	PROPN
faba-217	236	6	2,659	2,659	NUM
faba-217	236	7	united	united	PROPN
faba-217	236	8	states	states	PROPN
faba-217	236	9	43,018	43,018	NUM
faba-217	236	10	greece	greece	PROPN
faba-217	236	11	1,863	1,863	NUM
faba-217	236	12	china	china	PROPN
faba-217	236	13	41,529	41,529	NUM
faba-217	236	14	chile	chile	PROPN
faba-217	236	15	1,775	1,775	NUM
faba-217	236	16	india	india	PROPN
faba-217	236	17	29,704	29,704	NUM
faba-217	236	18	russia	russia	PROPN
faba-217	236	19	1,740	1,740	NUM
faba-217	236	20	south	south	PROPN
faba-217	236	21	korea	korea	PROPN
faba-217	236	22	25,615	25,615	NUM
faba-217	236	23	spain	spain	PROPN
faba-217	236	24	1,517	1,517	NUM
faba-217	236	25	hong	hong	PROPN
faba-217	236	26	kong	kong	PROPN
faba-217	236	27	20,347	20,347	NUM
faba-217	236	28	mexico	mexico	PROPN
faba-217	236	29	1,395	1,395	NUM
faba-217	236	30	united	united	ADJ
faba-217	236	31	kingdom	kingdom	PROPN
faba-217	236	32	10,106	10,106	NUM
faba-217	236	33	new	new	PROPN
faba-217	236	34	zealand	zealand	PROPN
faba-217	236	35	1,294	1,294	NUM
faba-217	236	36	canada	canada	PROPN
faba-217	236	37	10,094	10,094	NUM
faba-217	236	38	denmark	denmark	PROPN
faba-217	236	39	1,123	1,123	NUM
faba-217	236	40	australia	australia	PROPN
faba-217	236	41	9,597	9,597	NUM
faba-217	236	42	belgium	belgium	NOUN
faba-217	236	43	1,096	1,096	NUM
faba-217	236	44	singapore	singapore	NOUN
faba-217	236	45	6,589	6,589	NUM
faba-217	236	46	the	the	DET
faba-217	236	47	netherlands	netherlands	PROPN
faba-217	236	48	740	740	NUM
faba-217	236	49	france	france	PROPN
faba-217	236	50	6,210	6,210	NUM
faba-217	236	51	croatia	croatia	PROPN
faba-217	236	52	704	704	NUM
faba-217	236	53	germany	germany	PROPN
faba-217	236	54	5,845	5,845	NUM
faba-217	236	55	nigeria	nigeria	PROPN
faba-217	236	56	415	415	NUM
faba-217	236	57	sweden	sweden	PROPN
faba-217	236	58	5,513	5,513	NUM
faba-217	236	59	colombia	colombia	PROPN
faba-217	236	60	301	301	NUM
faba-217	236	61	pakistan	pakistan	PROPN
faba-217	236	62	3,776	3,776	NUM
faba-217	236	63	ireland	ireland	PROPN
faba-217	236	64	168	168	NUM
faba-217	236	65	brazil	brazil	PROPN
faba-217	236	66	3,061	3,061	NUM
faba-217	236	67	source	source	NOUN
faba-217	236	68	:	:	PUNCT
faba-217	236	69	authors	author	NOUN
faba-217	236	70	’	'	PUNCT
faba-217	236	71	own	own	ADJ
faba-217	236	72	processing	processing	NOUN
faba-217	236	73	1	1	NUM
faba-217	236	74	we	we	PRON
faba-217	236	75	use	use	VERB
faba-217	236	76	global	global	ADJ
faba-217	236	77	industry	industry	NOUN
faba-217	236	78	classification	classification	NOUN
faba-217	236	79	standard	standard	NOUN
faba-217	236	80	from	from	ADP
faba-217	236	81	refinitiv	refinitiv	PROPN
faba-217	236	82	,	,	PUNCT
faba-217	236	83	detailed	detailed	ADJ
faba-217	236	84	information	information	NOUN
faba-217	236	85	is	be	AUX
faba-217	236	86	provided	provide	VERB
faba-217	236	87	in	in	ADP
faba-217	236	88	section	section	NOUN
faba-217	236	89	‘	'	PUNCT
faba-217	236	90	sample	sample	NOUN
faba-217	236	91	’	'	PUNCT
faba-217	236	92	catalin	catalin	PROPN
faba-217	236	93	mos	mos	PROPN
faba-217	236	94	/	/	SYM
faba-217	236	95	finance	finance	PROPN
faba-217	236	96	,	,	PUNCT
faba-217	236	97	accounting	accounting	NOUN
faba-217	236	98	and	and	CCONJ
faba-217	236	99	business	business	NOUN
faba-217	236	100	analysis	analysis	NOUN
faba-217	236	101	,	,	PUNCT
faba-217	236	102	volume	volume	NOUN
faba-217	236	103	6	6	NUM
faba-217	236	104	,	,	PUNCT
faba-217	236	105	issue	issue	NOUN
faba-217	236	106	2	2	NUM
faba-217	236	107	,	,	PUNCT
faba-217	236	108	2024	2024	NUM
faba-217	236	109	166	166	NUM
faba-217	236	110	table	table	NOUN
faba-217	236	111	4	4	NUM
faba-217	236	112	.	.	PUNCT
faba-217	236	113	sample	sample	NOUN
faba-217	236	114	distribution	distribution	NOUN
faba-217	236	115	per	per	ADP
faba-217	236	116	industry	industry	NOUN
faba-217	236	117	industry	industry	NOUN
faba-217	236	118	no	no	NOUN
faba-217	236	119	.	.	PUNCT
faba-217	237	1	of	of	ADP
faba-217	237	2	observ	observ	NOUN
faba-217	237	3	ations	ation	NOUN
faba-217	237	4	industry	industry	NOUN
faba-217	237	5	no	no	INTJ
faba-217	237	6	.	.	PUNCT
faba-217	238	1	of	of	ADP
faba-217	238	2	observ	observ	NOUN
faba-217	238	3	ations	ation	NOUN
faba-217	238	4	industry	industry	NOUN
faba-217	238	5	no	no	INTJ
faba-217	238	6	.	.	PUNCT
faba-217	239	1	of	of	ADP
faba-217	239	2	observ	observ	NOUN
faba-217	239	3	ations	ation	NOUN
faba-217	239	4	industry	industry	NOUN
faba-217	239	5	no	no	INTJ
faba-217	239	6	.	.	PROPN
faba-217	240	1	of	of	ADP
faba-217	240	2	observ	observ	PROPN
faba-217	240	3	ations	ation	NOUN
faba-217	240	4	machinery	machinery	VERB
faba-217	240	5	15	15	NUM
faba-217	240	6	862	862	NUM
faba-217	240	7	semiconductors	semiconductor	NOUN
faba-217	240	8	&	&	CCONJ
faba-217	240	9	semiconductor	semiconductor	NOUN
faba-217	240	10	equipment	equipment	NOUN
faba-217	240	11	5	5	NUM
faba-217	240	12	946	946	NUM
faba-217	240	13	independent	independent	ADJ
faba-217	240	14	power	power	NOUN
faba-217	240	15	and	and	CCONJ
faba-217	240	16	renewable	renewable	ADJ
faba-217	240	17	electricity	electricity	NOUN
faba-217	240	18	producers	producer	NOUN
faba-217	240	19	2	2	NUM
faba-217	240	20	532	532	NUM
faba-217	240	21	automobiles	automobile	NOUN
faba-217	240	22	1	1	NUM
faba-217	240	23	347	347	NUM
faba-217	240	24	chemicals	chemical	NOUN
faba-217	240	25	14	14	NUM
faba-217	240	26	728	728	NUM
faba-217	240	27	media	medium	NOUN
faba-217	240	28	5	5	NUM
faba-217	240	29	857	857	NUM
faba-217	240	30	energy	energy	NOUN
faba-217	240	31	equipment	equipment	NOUN
faba-217	240	32	&	&	CCONJ
faba-217	240	33	services	service	NOUN
faba-217	240	34	2	2	NUM
faba-217	240	35	486	486	NUM
faba-217	240	36	gas	gas	NOUN
faba-217	240	37	utilities	utility	NOUN
faba-217	240	38	1	1	NUM
faba-217	240	39	333	333	NUM
faba-217	240	40	metals	metal	NOUN
faba-217	240	41	&	&	CCONJ
faba-217	240	42	mining	mining	NOUN
faba-217	240	43	13	13	NUM
faba-217	240	44	033	033	NUM
faba-217	240	45	trading	trading	NOUN
faba-217	240	46	companies	company	NOUN
faba-217	240	47	&	&	CCONJ
faba-217	240	48	distributors	distributor	NOUN
faba-217	240	49	5	5	NUM
faba-217	240	50	721	721	NUM
faba-217	240	51	personal	personal	ADJ
faba-217	240	52	care	care	NOUN
faba-217	240	53	products	product	NOUN
faba-217	240	54	2	2	NUM
faba-217	240	55	438	438	NUM
faba-217	240	56	diversified	diversify	VERB
faba-217	240	57	reits	reit	NOUN
faba-217	240	58	1	1	NUM
faba-217	240	59	137	137	NUM
faba-217	240	60	real	real	ADJ
faba-217	240	61	estate	estate	NOUN
faba-217	240	62	management	management	NOUN
faba-217	240	63	&	&	CCONJ
faba-217	240	64	development	development	PROPN
faba-217	240	65	12	12	NUM
faba-217	240	66	327	327	NUM
faba-217	240	67	household	household	NOUN
faba-217	240	68	durables	durable	NOUN
faba-217	240	69	5	5	NUM
faba-217	240	70	603	603	NUM
faba-217	240	71	paper	paper	NOUN
faba-217	240	72	&	&	CCONJ
faba-217	240	73	forest	forest	NOUN
faba-217	240	74	products	product	NOUN
faba-217	240	75	2	2	NUM
faba-217	240	76	253	253	NUM
faba-217	240	77	health	health	NOUN
faba-217	240	78	care	care	NOUN
faba-217	240	79	technology	technology	NOUN
faba-217	240	80	1	1	NUM
faba-217	240	81	110	110	NUM
faba-217	240	82	electronic	electronic	ADJ
faba-217	240	83	equipment	equipment	NOUN
faba-217	240	84	,	,	PUNCT
faba-217	240	85	instruments	instrument	NOUN
faba-217	240	86	&	&	CCONJ
faba-217	240	87	components	component	NOUN
faba-217	240	88	12	12	NUM
faba-217	240	89	176	176	NUM
faba-217	240	90	biotechnology	biotechnology	NOUN
faba-217	240	91	5	5	NUM
faba-217	240	92	361	361	NUM
faba-217	240	93	aerospace	aerospace	NOUN
faba-217	240	94	&	&	CCONJ
faba-217	240	95	defense	defense	PROPN
faba-217	240	96	2	2	NUM
faba-217	240	97	227	227	NUM
faba-217	240	98	retail	retail	ADJ
faba-217	240	99	reits	reit	NOUN
faba-217	240	100	1	1	NUM
faba-217	240	101	064	064	NUM
faba-217	240	102	food	food	NOUN
faba-217	240	103	products	product	NOUN
faba-217	240	104	10	10	NUM
faba-217	240	105	681	681	NUM
faba-217	240	106	health	health	NOUN
faba-217	240	107	care	care	NOUN
faba-217	240	108	equipment	equipment	NOUN
faba-217	240	109	&	&	CCONJ
faba-217	240	110	supplies	supply	NOUN
faba-217	240	111	5	5	NUM
faba-217	240	112	231	231	NUM
faba-217	240	113	transportation	transportation	NOUN
faba-217	240	114	infrastructure	infrastructure	NOUN
faba-217	240	115	2	2	NUM
faba-217	240	116	221	221	NUM
faba-217	240	117	office	office	NOUN
faba-217	240	118	reits	reit	NOUN
faba-217	240	119	923	923	NUM
faba-217	240	120	textiles	textile	NOUN
faba-217	240	121	,	,	PUNCT
faba-217	240	122	apparel	apparel	NOUN
faba-217	240	123	&	&	CCONJ
faba-217	240	124	luxury	luxury	NOUN
faba-217	240	125	goods	good	NOUN
faba-217	240	126	10	10	NUM
faba-217	240	127	170	170	NUM
faba-217	240	128	entertainment	entertainment	NOUN
faba-217	240	129	4	4	NUM
faba-217	240	130	613	613	NUM
faba-217	240	131	ground	ground	NOUN
faba-217	240	132	transportation	transportation	NOUN
faba-217	240	133	2	2	NUM
faba-217	240	134	129	129	NUM
faba-217	240	135	water	water	NOUN
faba-217	240	136	utilities	utility	NOUN
faba-217	240	137	919	919	NUM
faba-217	240	138	software	software	NOUN
faba-217	240	139	9	9	NUM
faba-217	240	140	517	517	NUM
faba-217	240	141	professional	professional	ADJ
faba-217	240	142	services	service	NOUN
faba-217	240	143	4	4	NUM
faba-217	240	144	138	138	NUM
faba-217	240	145	technology	technology	NOUN
faba-217	240	146	hardware	hardware	NOUN
faba-217	240	147	,	,	PUNCT
faba-217	240	148	storage	storage	NOUN
faba-217	240	149	&	&	CCONJ
faba-217	240	150	peripherals	peripheral	NOUN
faba-217	240	151	2	2	NUM
faba-217	240	152	071	071	NUM
faba-217	240	153	passenger	passenger	NOUN
faba-217	240	154	airlines	airline	NOUN
faba-217	240	155	806	806	NUM
faba-217	240	156	construction	construction	NOUN
faba-217	240	157	&	&	CCONJ
faba-217	240	158	engineering	engineering	NOUN
faba-217	240	159	8	8	NUM
faba-217	240	160	834	834	NUM
faba-217	240	161	health	health	NOUN
faba-217	240	162	care	care	NOUN
faba-217	240	163	providers	provider	NOUN
faba-217	240	164	&	&	CCONJ
faba-217	240	165	services	service	NOUN
faba-217	240	166	4	4	NUM
faba-217	240	167	027	027	NUM
faba-217	240	168	broadline	broadline	NOUN
faba-217	240	169	retail	retail	ADJ
faba-217	240	170	2	2	NUM
faba-217	240	171	054	054	NUM
faba-217	240	172	household	household	NOUN
faba-217	240	173	products	product	NOUN
faba-217	240	174	696	696	NUM
faba-217	240	175	hotels	hotel	NOUN
faba-217	240	176	,	,	PUNCT
faba-217	240	177	restaurants	restaurant	NOUN
faba-217	240	178	&	&	CCONJ
faba-217	240	179	leisure	leisure	NOUN
faba-217	240	180	8	8	NUM
faba-217	240	181	450	450	NUM
faba-217	240	182	communicatio	communicatio	NOUN
faba-217	240	183	ns	ns	NUM
faba-217	240	184	equipment	equipment	NOUN
faba-217	240	185	4	4	NUM
faba-217	240	186	025	025	NUM
faba-217	240	187	distributors	distributor	NOUN
faba-217	240	188	1	1	NUM
faba-217	240	189	960	960	NUM
faba-217	240	190	multiutilities	multiutilitie	NOUN
faba-217	240	191	651	651	NUM
faba-217	240	192	pharmaceuticals	pharmaceutical	NOUN
faba-217	240	193	8	8	NUM
faba-217	240	194	405	405	NUM
faba-217	240	195	consumer	consumer	NOUN
faba-217	240	196	staples	staple	NOUN
faba-217	240	197	distribution	distribution	NOUN
faba-217	240	198	&	&	CCONJ
faba-217	240	199	retail	retail	ADJ
faba-217	240	200	3	3	NUM
faba-217	240	201	729	729	NUM
faba-217	240	202	interactive	interactive	ADJ
faba-217	240	203	media	medium	NOUN
faba-217	240	204	&	&	CCONJ
faba-217	240	205	services	service	NOUN
faba-217	240	206	1	1	NUM
faba-217	240	207	822	822	NUM
faba-217	240	208	wireless	wireless	ADJ
faba-217	240	209	telecommun	telecommun	ADJ
faba-217	240	210	ication	ication	NOUN
faba-217	240	211	services	service	NOUN
faba-217	240	212	619	619	NUM
faba-217	240	213	oil	oil	NOUN
faba-217	240	214	,	,	PUNCT
faba-217	240	215	gas	gas	NOUN
faba-217	240	216	&	&	CCONJ
faba-217	240	217	consumable	consumable	ADJ
faba-217	240	218	fuels	fuel	NOUN
faba-217	240	219	8	8	NUM
faba-217	240	220	297	297	NUM
faba-217	240	221	building	building	NOUN
faba-217	240	222	products	product	NOUN
faba-217	240	223	3	3	NUM
faba-217	240	224	496	496	NUM
faba-217	240	225	leisure	leisure	NOUN
faba-217	240	226	products	product	NOUN
faba-217	240	227	1	1	NUM
faba-217	240	228	734	734	NUM
faba-217	240	229	residential	residential	ADJ
faba-217	240	230	reits	reit	NOUN
faba-217	240	231	567	567	NUM
faba-217	240	232	automobile	automobile	NOUN
faba-217	240	233	components	component	NOUN
faba-217	240	234	7	7	NUM
faba-217	240	235	709	709	NUM
faba-217	240	236	construction	construction	NOUN
faba-217	240	237	materials	material	NOUN
faba-217	240	238	3	3	NUM
faba-217	240	239	221	221	NUM
faba-217	240	240	diversified	diversify	VERB
faba-217	240	241	telecommunication	telecommunication	NOUN
faba-217	240	242	services	service	NOUN
faba-217	240	243	1	1	NUM
faba-217	240	244	704	704	NUM
faba-217	240	245	industrial	industrial	ADJ
faba-217	240	246	reits	reit	NOUN
faba-217	240	247	465	465	NUM
faba-217	240	248	electrical	electrical	ADJ
faba-217	240	249	equipment	equipment	NOUN
faba-217	240	250	7	7	NUM
faba-217	240	251	095	095	NUM
faba-217	240	252	containers	container	NOUN
faba-217	240	253	&	&	CCONJ
faba-217	240	254	packaging	packaging	NOUN
faba-217	240	255	2	2	NUM
faba-217	240	256	818	818	NUM
faba-217	240	257	air	air	NOUN
faba-217	240	258	freight	freight	NOUN
faba-217	240	259	&	&	CCONJ
faba-217	240	260	logistics	logistic	NOUN
faba-217	240	261	1	1	NUM
faba-217	240	262	623	623	NUM
faba-217	240	263	specialized	specialized	ADJ
faba-217	240	264	reits	reit	NOUN
faba-217	240	265	407	407	NUM
faba-217	240	266	it	it	PRON
faba-217	240	267	services	service	VERB
faba-217	240	268	6	6	NUM
faba-217	240	269	523	523	NUM
faba-217	240	270	diversified	diversify	VERB
faba-217	240	271	consumer	consumer	NOUN
faba-217	240	272	services	service	NOUN
faba-217	240	273	2	2	NUM
faba-217	240	274	709	709	NUM
faba-217	240	275	life	life	NOUN
faba-217	240	276	sciences	science	NOUN
faba-217	240	277	tools	tool	NOUN
faba-217	240	278	&	&	CCONJ
faba-217	240	279	services	service	NOUN
faba-217	240	280	1	1	NUM
faba-217	240	281	529	529	NUM
faba-217	240	282	hotel	hotel	NOUN
faba-217	240	283	&	&	CCONJ
faba-217	240	284	resort	resort	PROPN
faba-217	240	285	reits	reit	NOUN
faba-217	240	286	370	370	NUM
faba-217	240	287	commercial	commercial	ADJ
faba-217	240	288	services	service	NOUN
faba-217	240	289	&	&	CCONJ
faba-217	240	290	supplies	supply	NOUN
faba-217	240	291	6	6	NUM
faba-217	240	292	353	353	NUM
faba-217	240	293	beverages	beverage	NOUN
faba-217	240	294	2	2	NUM
faba-217	240	295	602	602	NUM
faba-217	240	296	industrial	industrial	ADJ
faba-217	240	297	conglomerates	conglomerate	NOUN
faba-217	240	298	1	1	NUM
faba-217	240	299	478	478	NUM
faba-217	240	300	health	health	NOUN
faba-217	240	301	care	care	NOUN
faba-217	240	302	reits	reits	PROPN
faba-217	240	303	339	339	NUM
faba-217	240	304	specialty	specialty	NOUN
faba-217	240	305	retail	retail	NOUN
faba-217	240	306	6	6	NUM
faba-217	240	307	314	314	NUM
faba-217	240	308	electric	electric	ADJ
faba-217	240	309	utilities	utility	NOUN
faba-217	240	310	2	2	NUM
faba-217	240	311	557	557	NUM
faba-217	240	312	marine	marine	ADJ
faba-217	240	313	transportation	transportation	NOUN
faba-217	240	314	1	1	NUM
faba-217	240	315	431	431	NUM
faba-217	240	316	tobacco	tobacco	NOUN
faba-217	240	317	335	335	NUM
faba-217	240	318	source	source	NOUN
faba-217	240	319	:	:	PUNCT
faba-217	240	320	authors	author	NOUN
faba-217	240	321	’	'	PUNCT
faba-217	240	322	own	own	VERB
faba-217	240	323	processing	process	VERB
faba-217	240	324	the	the	DET
faba-217	240	325	largest	large	ADJ
faba-217	240	326	number	number	NOUN
faba-217	240	327	of	of	ADP
faba-217	240	328	observations	observation	NOUN
faba-217	240	329	are	be	AUX
faba-217	240	330	from	from	ADP
faba-217	240	331	japan	japan	PROPN
faba-217	240	332	(	(	PUNCT
faba-217	240	333	47	47	NUM
faba-217	240	334	114	114	NUM
faba-217	240	335	)	)	PUNCT
faba-217	240	336	,	,	PUNCT
faba-217	240	337	the	the	DET
faba-217	240	338	united	united	PROPN
faba-217	240	339	states	states	PROPN
faba-217	240	340	(	(	PUNCT
faba-217	240	341	43	43	NUM
faba-217	240	342	018	018	NUM
faba-217	240	343	)	)	PUNCT
faba-217	240	344	,	,	PUNCT
faba-217	240	345	china	china	PROPN
faba-217	240	346	(	(	PUNCT
faba-217	240	347	41	41	NUM
faba-217	240	348	529	529	NUM
faba-217	240	349	)	)	PUNCT
faba-217	240	350	,	,	PUNCT
faba-217	240	351	india	india	PROPN
faba-217	240	352	(	(	PUNCT
faba-217	240	353	29	29	NUM
faba-217	240	354	704	704	NUM
faba-217	240	355	)	)	PUNCT
faba-217	240	356	,	,	PUNCT
faba-217	240	357	and	and	CCONJ
faba-217	240	358	south	south	PROPN
faba-217	240	359	korea	korea	PROPN
faba-217	240	360	(	(	PUNCT
faba-217	240	361	25	25	NUM
faba-217	240	362	615	615	NUM
faba-217	240	363	)	)	PUNCT
faba-217	240	364	.	.	PUNCT
faba-217	241	1	the	the	DET
faba-217	241	2	top	top	ADJ
faba-217	241	3	5	5	NUM
faba-217	241	4	industries	industry	NOUN
faba-217	241	5	,	,	PUNCT
faba-217	241	6	representing	represent	VERB
faba-217	241	7	25	25	NUM
faba-217	241	8	%	%	NOUN
faba-217	241	9	of	of	ADP
faba-217	241	10	our	our	PRON
faba-217	241	11	sample	sample	NOUN
faba-217	241	12	,	,	PUNCT
faba-217	241	13	are	be	AUX
faba-217	241	14	machinery	machinery	NOUN
faba-217	241	15	(	(	PUNCT
faba-217	241	16	15	15	NUM
faba-217	241	17	862	862	NUM
faba-217	241	18	)	)	PUNCT
faba-217	241	19	,	,	PUNCT
faba-217	241	20	chemicals	chemical	NOUN
faba-217	241	21	(	(	PUNCT
faba-217	241	22	14	14	NUM
faba-217	241	23	728	728	NUM
faba-217	241	24	)	)	PUNCT
faba-217	241	25	,	,	PUNCT
faba-217	241	26	metals	metal	NOUN
faba-217	241	27	and	and	CCONJ
faba-217	241	28	mining	mining	NOUN
faba-217	241	29	(	(	PUNCT
faba-217	241	30	13	13	NUM
faba-217	241	31	033	033	NUM
faba-217	241	32	)	)	PUNCT
faba-217	241	33	,	,	PUNCT
faba-217	241	34	real	real	ADJ
faba-217	241	35	estate	estate	NOUN
faba-217	241	36	(	(	PUNCT
faba-217	241	37	12	12	NUM
faba-217	241	38	327	327	NUM
faba-217	241	39	)	)	PUNCT
faba-217	241	40	,	,	PUNCT
faba-217	241	41	and	and	CCONJ
faba-217	241	42	electronic	electronic	ADJ
faba-217	241	43	equipment	equipment	NOUN
faba-217	241	44	(	(	PUNCT
faba-217	241	45	12,176	12,176	NUM
faba-217	241	46	)	)	PUNCT
faba-217	241	47	.	.	PUNCT
faba-217	242	1	we	we	PRON
faba-217	242	2	extracted	extract	VERB
faba-217	242	3	from	from	ADP
faba-217	242	4	refinitiv	refinitiv	PROPN
faba-217	242	5	the	the	DET
faba-217	242	6	industry	industry	NOUN
faba-217	242	7	classification	classification	NOUN
faba-217	242	8	determined	determine	VERB
faba-217	242	9	by	by	ADP
faba-217	242	10	the	the	DET
faba-217	242	11	global	global	ADJ
faba-217	242	12	industry	industry	NOUN
faba-217	242	13	classification	classification	NOUN
faba-217	242	14	standard	standard	NOUN
faba-217	242	15	(	(	PUNCT
faba-217	242	16	gics	gic	NOUN
faba-217	242	17	)	)	PUNCT
faba-217	242	18	.	.	PUNCT
faba-217	243	1	according	accord	VERB
faba-217	243	2	to	to	ADP
faba-217	243	3	msci	msci	PROPN
faba-217	243	4	,	,	PUNCT
faba-217	243	5	the	the	DET
faba-217	243	6	gics	gic	NOUN
faba-217	243	7	was	be	AUX
faba-217	243	8	created	create	VERB
faba-217	243	9	to	to	PART
faba-217	243	10	help	help	VERB
faba-217	243	11	investors	investor	NOUN
faba-217	243	12	understand	understand	VERB
faba-217	243	13	the	the	DET
faba-217	243	14	key	key	ADJ
faba-217	243	15	business	business	NOUN
faba-217	243	16	activities	activity	NOUN
faba-217	243	17	of	of	ADP
faba-217	243	18	listed	list	VERB
faba-217	243	19	companies	company	NOUN
faba-217	243	20	(	(	PUNCT
faba-217	243	21	msci	msci	PROPN
faba-217	243	22	2023	2023	NUM
faba-217	243	23	)	)	PUNCT
faba-217	243	24	.	.	PUNCT
faba-217	244	1	this	this	PRON
faba-217	244	2	is	be	AUX
faba-217	244	3	a	a	DET
faba-217	244	4	four	four	NUM
faba-217	244	5	-	-	PUNCT
faba-217	244	6	tier	tier	NOUN
faba-217	244	7	hierarchical	hierarchical	ADJ
faba-217	244	8	classification	classification	NOUN
faba-217	244	9	;	;	PUNCT
faba-217	244	10	we	we	PRON
faba-217	244	11	use	use	VERB
faba-217	244	12	the	the	DET
faba-217	244	13	third	third	ADJ
faba-217	244	14	tier	tier	NOUN
faba-217	244	15	which	which	PRON
faba-217	244	16	consists	consist	VERB
faba-217	244	17	of	of	ADP
faba-217	244	18	74	74	NUM
faba-217	244	19	industries	industry	NOUN
faba-217	244	20	.	.	PUNCT
faba-217	245	1	however	however	ADV
faba-217	245	2	,	,	PUNCT
faba-217	245	3	we	we	PRON
faba-217	245	4	eliminate	eliminate	VERB
faba-217	245	5	the	the	DET
faba-217	245	6	financial	financial	ADJ
faba-217	245	7	industry	industry	NOUN
faba-217	245	8	(	(	PUNCT
faba-217	245	9	banks	bank	NOUN
faba-217	245	10	,	,	PUNCT
faba-217	245	11	capital	capital	NOUN
faba-217	245	12	markets	market	NOUN
faba-217	245	13	,	,	PUNCT
faba-217	245	14	financial	financial	ADJ
faba-217	245	15	services	service	NOUN
faba-217	245	16	,	,	PUNCT
faba-217	245	17	insurance	insurance	NOUN
faba-217	245	18	,	,	PUNCT
faba-217	245	19	consumer	consumer	NOUN
faba-217	245	20	finance	finance	NOUN
faba-217	245	21	,	,	PUNCT
faba-217	245	22	and	and	CCONJ
faba-217	245	23	mortgage	mortgage	NOUN
faba-217	245	24	investment	investment	NOUN
faba-217	245	25	trusts	trust	NOUN
faba-217	245	26	)	)	PUNCT
faba-217	245	27	which	which	PRON
faba-217	245	28	results	result	VERB
faba-217	245	29	in	in	ADP
faba-217	245	30	68	68	NUM
faba-217	245	31	industries	industry	NOUN
faba-217	245	32	in	in	ADP
faba-217	245	33	our	our	PRON
faba-217	245	34	sample	sample	NOUN
faba-217	245	35	.	.	PUNCT
faba-217	246	1	catalin	catalin	PROPN
faba-217	246	2	mos	mos	PROPN
faba-217	246	3	/	/	SYM
faba-217	246	4	finance	finance	PROPN
faba-217	246	5	,	,	PUNCT
faba-217	246	6	accounting	accounting	NOUN
faba-217	246	7	and	and	CCONJ
faba-217	246	8	business	business	NOUN
faba-217	246	9	analysis	analysis	NOUN
faba-217	246	10	,	,	PUNCT
faba-217	246	11	volume	volume	NOUN
faba-217	246	12	6	6	NUM
faba-217	246	13	,	,	PUNCT
faba-217	246	14	issue	issue	NOUN
faba-217	246	15	2	2	NUM
faba-217	246	16	,	,	PUNCT
faba-217	246	17	2024	2024	NUM
faba-217	246	18	167	167	NUM
faba-217	246	19	empirical	empirical	ADJ
faba-217	246	20	model	model	NOUN
faba-217	246	21	and	and	CCONJ
faba-217	246	22	control	control	NOUN
faba-217	246	23	variables	variable	VERB
faba-217	246	24	our	our	PRON
faba-217	246	25	empirical	empirical	ADJ
faba-217	246	26	model	model	NOUN
faba-217	246	27	and	and	CCONJ
faba-217	246	28	the	the	DET
faba-217	246	29	summary	summary	NOUN
faba-217	246	30	of	of	ADP
faba-217	246	31	the	the	DET
faba-217	246	32	variables	variable	NOUN
faba-217	246	33	are	be	AUX
faba-217	246	34	presented	present	VERB
faba-217	246	35	below	below	ADV
faba-217	246	36	.	.	PUNCT
faba-217	247	1	frq	frq	PROPN
faba-217	248	1	=	=	NOUN
faba-217	248	2	α	α	NOUN
faba-217	248	3	0	0	PUNCT
faba-217	249	1	+	+	NOUN
faba-217	249	2	α	α	NOUN
faba-217	249	3	1	1	NUM
faba-217	249	4	epu+α	epu+α	PROPN
faba-217	249	5	2	2	NUM
faba-217	249	6	enf+α	enf+α	SYM
faba-217	249	7	3	3	NUM
faba-217	249	8	size+α	size+α	NOUN
faba-217	249	9	4	4	NUM
faba-217	249	10	lev+α	lev+α	NUM
faba-217	249	11	5	5	NUM
faba-217	249	12	roa+α	roa+α	NUM
faba-217	249	13	6	6	NUM
faba-217	249	14	dce+α	dce+α	NUM
faba-217	249	15	7	7	NUM
faba-217	249	16	aud+α	aud+α	SYM
faba-217	249	17	8	8	NUM
faba-217	249	18	res+	res+	NOUN
faba-217	249	19	ε	ε	X
faba-217	249	20	(	(	PUNCT
faba-217	249	21	5	5	NUM
faba-217	249	22	)	)	PUNCT
faba-217	249	23	table	table	NOUN
faba-217	249	24	5	5	NUM
faba-217	249	25	.	.	PUNCT
faba-217	249	26	summary	summary	NOUN
faba-217	249	27	of	of	ADP
faba-217	249	28	variables	variable	NOUN
faba-217	249	29	variable	variable	ADJ
faba-217	249	30	description	description	NOUN
faba-217	249	31	type	type	NOUN
faba-217	249	32	of	of	ADP
faba-217	249	33	variable	variable	ADJ
faba-217	249	34	source	source	NOUN
faba-217	249	35	of	of	ADP
faba-217	249	36	data	datum	NOUN
faba-217	249	37	frq	frq	VERB
faba-217	249	38	quality	quality	NOUN
faba-217	249	39	of	of	ADP
faba-217	249	40	financial	financial	ADJ
faba-217	249	41	reporting	reporting	NOUN
faba-217	249	42	dependent	dependent	ADJ
faba-217	249	43	variable	variable	ADJ
faba-217	249	44	refinitiv	refinitiv	NOUN
faba-217	249	45	epu	epu	PROPN
faba-217	249	46	change	change	NOUN
faba-217	249	47	in	in	ADP
faba-217	249	48	economic	economic	ADJ
faba-217	249	49	policy	policy	NOUN
faba-217	249	50	uncertainty	uncertainty	NOUN
faba-217	249	51	focus	focus	VERB
faba-217	249	52	variable	variable	ADJ
faba-217	249	53	baker	baker	PROPN
faba-217	249	54	et	et	PROPN
faba-217	249	55	al	al	PROPN
faba-217	249	56	.	.	PROPN
faba-217	250	1	(	(	PUNCT
faba-217	250	2	2016	2016	NUM
faba-217	250	3	)	)	PUNCT
faba-217	250	4	enf	enf	NOUN
faba-217	250	5	change	change	NOUN
faba-217	250	6	strength	strength	NOUN
faba-217	250	7	of	of	ADP
faba-217	250	8	auditing	auditing	NOUN
faba-217	250	9	and	and	CCONJ
faba-217	250	10	reporting	reporting	NOUN
faba-217	250	11	standards	standard	NOUN
faba-217	250	12	focus	focus	VERB
faba-217	250	13	variable	variable	ADJ
faba-217	250	14	world	world	PROPN
faba-217	250	15	bank	bank	PROPN
faba-217	250	16	(	(	PUNCT
faba-217	250	17	2023	2023	NUM
faba-217	250	18	)	)	PUNCT
faba-217	250	19	size	size	NOUN
faba-217	250	20	natural	natural	ADJ
faba-217	250	21	logarithm	logarithm	NOUN
faba-217	250	22	of	of	ADP
faba-217	250	23	the	the	DET
faba-217	250	24	market	market	NOUN
faba-217	250	25	capitalization	capitalization	NOUN
faba-217	250	26	of	of	ADP
faba-217	250	27	the	the	DET
faba-217	250	28	company	company	NOUN
faba-217	250	29	control	control	VERB
faba-217	250	30	variable	variable	ADJ
faba-217	250	31	refinitiv	refinitiv	NOUN
faba-217	250	32	lev	lev	NOUN
faba-217	250	33	leverage	leverage	NOUN
faba-217	250	34	,	,	PUNCT
faba-217	250	35	determined	determine	VERB
faba-217	250	36	as	as	ADP
faba-217	250	37	total	total	ADJ
faba-217	250	38	debt	debt	NOUN
faba-217	250	39	/	/	SYM
faba-217	250	40	total	total	NOUN
faba-217	250	41	equity	equity	NOUN
faba-217	250	42	control	control	PROPN
faba-217	250	43	variable	variable	ADJ
faba-217	250	44	refinitiv	refinitiv	PROPN
faba-217	250	45	roa	roa	PROPN
faba-217	250	46	net	net	ADJ
faba-217	250	47	income	income	NOUN
faba-217	250	48	divided	divide	VERB
faba-217	250	49	by	by	ADP
faba-217	250	50	total	total	ADJ
faba-217	250	51	assets	asset	NOUN
faba-217	250	52	control	control	VERB
faba-217	250	53	variable	variable	ADJ
faba-217	250	54	refinitiv	refinitiv	PROPN
faba-217	250	55	dce	dce	PROPN
faba-217	250	56	dummy	dummy	ADJ
faba-217	250	57	variable	variable	NOUN
faba-217	250	58	if	if	SCONJ
faba-217	250	59	the	the	DET
faba-217	250	60	total	total	ADJ
faba-217	250	61	equity	equity	NOUN
faba-217	250	62	is	be	AUX
faba-217	250	63	negative	negative	ADJ
faba-217	250	64	or	or	CCONJ
faba-217	250	65	not	not	PART
faba-217	250	66	control	control	VERB
faba-217	250	67	variable	variable	ADJ
faba-217	250	68	refinitiv	refinitiv	PROPN
faba-217	250	69	aud	aud	PROPN
faba-217	250	70	dummy	dummy	ADJ
faba-217	250	71	variable	variable	NOUN
faba-217	250	72	if	if	SCONJ
faba-217	250	73	the	the	DET
faba-217	250	74	auditor	auditor	NOUN
faba-217	250	75	is	be	AUX
faba-217	250	76	from	from	ADP
faba-217	250	77	big4	big4	NOUN
faba-217	250	78	or	or	CCONJ
faba-217	250	79	not	not	PART
faba-217	250	80	control	control	VERB
faba-217	250	81	variable	variable	ADJ
faba-217	250	82	refinitiv	refinitiv	NOUN
faba-217	250	83	res	re	NOUN
faba-217	250	84	dummy	dummy	ADJ
faba-217	250	85	variable	variable	NOUN
faba-217	250	86	if	if	SCONJ
faba-217	250	87	the	the	DET
faba-217	250	88	financial	financial	ADJ
faba-217	250	89	statements	statement	NOUN
faba-217	250	90	contain	contain	VERB
faba-217	250	91	a	a	DET
faba-217	250	92	restatement	restatement	NOUN
faba-217	250	93	or	or	CCONJ
faba-217	250	94	not	not	PART
faba-217	250	95	control	control	VERB
faba-217	250	96	variable	variable	ADJ
faba-217	250	97	refinitiv	refinitiv	NOUN
faba-217	250	98	source	source	NOUN
faba-217	250	99	:	:	PUNCT
faba-217	250	100	authors	author	NOUN
faba-217	250	101	’	'	PUNCT
faba-217	250	102	own	own	ADJ
faba-217	250	103	processing	process	VERB
faba-217	250	104	the	the	DET
faba-217	250	105	auditors	auditor	NOUN
faba-217	250	106	exert	exert	VERB
faba-217	250	107	a	a	DET
faba-217	250	108	significant	significant	ADJ
faba-217	250	109	influence	influence	NOUN
faba-217	250	110	on	on	ADP
faba-217	250	111	frq	frq	PROPN
faba-217	250	112	.	.	PUNCT
faba-217	251	1	their	their	PRON
faba-217	251	2	responsibility	responsibility	NOUN
faba-217	251	3	is	be	AUX
faba-217	251	4	to	to	PART
faba-217	251	5	provide	provide	VERB
faba-217	251	6	additional	additional	ADJ
faba-217	251	7	assurance	assurance	NOUN
faba-217	251	8	to	to	ADP
faba-217	251	9	the	the	DET
faba-217	251	10	shareholders	shareholder	NOUN
faba-217	251	11	,	,	PUNCT
faba-217	251	12	and	and	CCONJ
faba-217	251	13	is	be	AUX
faba-217	251	14	expected	expect	VERB
faba-217	251	15	that	that	SCONJ
faba-217	251	16	,	,	PUNCT
faba-217	251	17	following	follow	VERB
faba-217	251	18	the	the	DET
faba-217	251	19	audit	audit	NOUN
faba-217	251	20	tests	test	NOUN
faba-217	251	21	,	,	PUNCT
faba-217	251	22	they	they	PRON
faba-217	251	23	will	will	AUX
faba-217	251	24	detect	detect	VERB
faba-217	251	25	the	the	DET
faba-217	251	26	abnormal	abnormal	ADJ
faba-217	251	27	accruals	accrual	NOUN
faba-217	251	28	.	.	PUNCT
faba-217	252	1	subsequently	subsequently	ADV
faba-217	252	2	,	,	PUNCT
faba-217	252	3	management	management	NOUN
faba-217	252	4	will	will	AUX
faba-217	252	5	correct	correct	VERB
faba-217	252	6	the	the	DET
faba-217	252	7	financial	financial	ADJ
faba-217	252	8	statements	statement	NOUN
faba-217	252	9	.	.	PUNCT
faba-217	253	1	the	the	DET
faba-217	253	2	big	big	ADJ
faba-217	253	3	4	4	NUM
faba-217	253	4	network	network	NOUN
faba-217	253	5	is	be	AUX
faba-217	253	6	widely	widely	ADV
faba-217	253	7	spread	spread	VERB
faba-217	253	8	throughout	throughout	ADP
faba-217	253	9	the	the	DET
faba-217	253	10	world	world	NOUN
faba-217	253	11	,	,	PUNCT
faba-217	253	12	and	and	CCONJ
faba-217	253	13	its	its	PRON
faba-217	253	14	audit	audit	NOUN
faba-217	253	15	practices	practice	NOUN
faba-217	253	16	are	be	AUX
faba-217	253	17	mostly	mostly	ADV
faba-217	253	18	consistent	consistent	ADJ
faba-217	253	19	within	within	ADP
faba-217	253	20	the	the	DET
faba-217	253	21	network	network	NOUN
faba-217	253	22	.	.	PUNCT
faba-217	254	1	there	there	PRON
faba-217	254	2	is	be	VERB
faba-217	254	3	a	a	DET
faba-217	254	4	consensus	consensus	NOUN
faba-217	254	5	that	that	SCONJ
faba-217	254	6	they	they	PRON
faba-217	254	7	perform	perform	VERB
faba-217	254	8	higher	high	ADJ
faba-217	254	9	quality	quality	NOUN
faba-217	254	10	audits	audits	NOUN
faba-217	254	11	than	than	ADP
faba-217	254	12	nonbig	nonbig	ADJ
faba-217	254	13	4	4	NUM
faba-217	254	14	auditors	auditor	NOUN
faba-217	254	15	(	(	PUNCT
faba-217	254	16	defond	defond	VERB
faba-217	254	17	and	and	CCONJ
faba-217	254	18	zhang	zhang	PROPN
faba-217	254	19	2014	2014	NUM
faba-217	254	20	;	;	PUNCT
faba-217	254	21	che	che	PROPN
faba-217	254	22	et	et	PROPN
faba-217	254	23	al	al	PROPN
faba-217	254	24	.	.	PROPN
faba-217	254	25	2020	2020	NUM
faba-217	254	26	;	;	PUNCT
faba-217	254	27	krishnan	krishnan	PROPN
faba-217	254	28	2003	2003	NUM
faba-217	254	29	;	;	PUNCT
faba-217	254	30	krishnan	krishnan	PROPN
faba-217	254	31	2003	2003	NUM
faba-217	254	32	;	;	PUNCT
faba-217	254	33	behn	behn	PROPN
faba-217	254	34	et	et	PROPN
faba-217	254	35	al	al	PROPN
faba-217	254	36	.	.	PROPN
faba-217	254	37	2008	2008	NUM
faba-217	254	38	;	;	PUNCT
faba-217	254	39	carver	carver	NOUN
faba-217	254	40	et	et	PROPN
faba-217	254	41	al	al	PROPN
faba-217	254	42	.	.	PROPN
faba-217	254	43	2011	2011	NUM
faba-217	254	44	)	)	PUNCT
faba-217	254	45	.	.	PUNCT
faba-217	255	1	their	their	PRON
faba-217	255	2	industry	industry	NOUN
faba-217	255	3	specialists	specialist	NOUN
faba-217	255	4	,	,	PUNCT
faba-217	255	5	their	their	PRON
faba-217	255	6	capacity	capacity	NOUN
faba-217	255	7	to	to	PART
faba-217	255	8	attract	attract	VERB
faba-217	255	9	well	well	ADV
faba-217	255	10	-	-	PUNCT
faba-217	255	11	prepared	prepare	VERB
faba-217	255	12	people	people	NOUN
faba-217	255	13	,	,	PUNCT
faba-217	255	14	resources	resource	NOUN
faba-217	255	15	,	,	PUNCT
faba-217	255	16	and	and	CCONJ
faba-217	255	17	audit	audit	NOUN
faba-217	255	18	tools	tool	NOUN
faba-217	255	19	represent	represent	VERB
faba-217	255	20	an	an	DET
faba-217	255	21	advantage	advantage	NOUN
faba-217	255	22	compared	compare	VERB
faba-217	255	23	to	to	ADP
faba-217	255	24	non	non	ADJ
faba-217	255	25	-	-	ADJ
faba-217	255	26	big	big	ADJ
faba-217	255	27	4	4	NUM
faba-217	255	28	auditors	auditor	NOUN
faba-217	255	29	.	.	PUNCT
faba-217	256	1	we	we	PRON
faba-217	256	2	control	control	VERB
faba-217	256	3	for	for	ADP
faba-217	256	4	auditor	auditor	NOUN
faba-217	256	5	by	by	ADP
faba-217	256	6	including	include	VERB
faba-217	256	7	a	a	DET
faba-217	256	8	dummy	dummy	ADJ
faba-217	256	9	variable	variable	NOUN
faba-217	256	10	(	(	PUNCT
faba-217	256	11	aud	aud	INTJ
faba-217	256	12	)	)	PUNCT
faba-217	256	13	that	that	PRON
faba-217	256	14	is	be	AUX
faba-217	256	15	equal	equal	ADJ
faba-217	256	16	to	to	ADP
faba-217	256	17	1	1	NUM
faba-217	256	18	if	if	SCONJ
faba-217	256	19	the	the	DET
faba-217	256	20	firm	firm	NOUN
faba-217	256	21	is	be	AUX
faba-217	256	22	audited	audit	VERB
faba-217	256	23	by	by	ADP
faba-217	256	24	big-4	big-4	X
faba-217	256	25	and	and	CCONJ
faba-217	256	26	0	0	NUM
faba-217	256	27	otherwise	otherwise	ADV
faba-217	256	28	.	.	PUNCT
faba-217	257	1	restatements	restatement	NOUN
faba-217	257	2	occur	occur	VERB
faba-217	257	3	when	when	SCONJ
faba-217	257	4	a	a	DET
faba-217	257	5	material	material	NOUN
faba-217	257	6	error	error	NOUN
faba-217	257	7	is	be	AUX
faba-217	257	8	discovered	discover	VERB
faba-217	257	9	in	in	ADP
faba-217	257	10	financial	financial	ADJ
faba-217	257	11	statements	statement	NOUN
faba-217	257	12	.	.	PUNCT
faba-217	258	1	both	both	DET
faba-217	258	2	international	international	ADJ
faba-217	258	3	accounting	accounting	NOUN
faba-217	258	4	standards	standard	NOUN
faba-217	258	5	(	(	PUNCT
faba-217	258	6	ias	ias	PROPN
faba-217	258	7	)	)	PUNCT
faba-217	258	8	and	and	CCONJ
faba-217	258	9	united	united	PROPN
faba-217	258	10	states	states	PROPN
faba-217	258	11	accounting	accounting	NOUN
faba-217	258	12	standards	standard	NOUN
faba-217	258	13	(	(	PUNCT
faba-217	258	14	usgaap	usgaap	NOUN
faba-217	258	15	)	)	PUNCT
faba-217	258	16	state	state	NOUN
faba-217	258	17	that	that	SCONJ
faba-217	258	18	a	a	DET
faba-217	258	19	restatement	restatement	NOUN
faba-217	258	20	should	should	AUX
faba-217	258	21	be	be	AUX
faba-217	258	22	properly	properly	ADV
faba-217	258	23	presented	present	VERB
faba-217	258	24	and	and	CCONJ
faba-217	258	25	disclosed	disclose	VERB
faba-217	258	26	in	in	ADP
faba-217	258	27	the	the	DET
faba-217	258	28	financial	financial	ADJ
faba-217	258	29	statements	statement	NOUN
faba-217	258	30	.	.	PUNCT
faba-217	259	1	a	a	DET
faba-217	259	2	restatement	restatement	NOUN
faba-217	259	3	could	could	AUX
faba-217	259	4	be	be	AUX
faba-217	259	5	an	an	DET
faba-217	259	6	indication	indication	NOUN
faba-217	259	7	of	of	ADP
faba-217	259	8	weak	weak	ADJ
faba-217	259	9	internal	internal	ADJ
faba-217	259	10	control	control	NOUN
faba-217	259	11	around	around	ADP
faba-217	259	12	the	the	DET
faba-217	259	13	preparation	preparation	NOUN
faba-217	259	14	of	of	ADP
faba-217	259	15	financial	financial	ADJ
faba-217	259	16	statements	statement	NOUN
faba-217	259	17	.	.	PUNCT
faba-217	260	1	given	give	VERB
faba-217	260	2	this	this	PRON
faba-217	260	3	,	,	PUNCT
faba-217	260	4	we	we	PRON
faba-217	260	5	could	could	AUX
faba-217	260	6	expect	expect	VERB
faba-217	260	7	that	that	SCONJ
faba-217	260	8	the	the	DET
faba-217	260	9	restatements	restatement	NOUN
faba-217	260	10	will	will	AUX
faba-217	260	11	indicate	indicate	VERB
faba-217	260	12	a	a	DET
faba-217	260	13	lower	low	ADJ
faba-217	260	14	frq	frq	NOUN
faba-217	260	15	.	.	PUNCT
faba-217	261	1	we	we	PRON
faba-217	261	2	included	include	VERB
faba-217	261	3	in	in	ADP
faba-217	261	4	our	our	PRON
faba-217	261	5	model	model	NOUN
faba-217	261	6	a	a	DET
faba-217	261	7	dummy	dummy	ADJ
faba-217	261	8	variable	variable	NOUN
faba-217	261	9	(	(	PUNCT
faba-217	261	10	res	re	NOUN
faba-217	261	11	)	)	PUNCT
faba-217	261	12	which	which	PRON
faba-217	261	13	equals	equal	VERB
faba-217	261	14	1	1	NUM
faba-217	261	15	if	if	SCONJ
faba-217	261	16	the	the	DET
faba-217	261	17	company	company	NOUN
faba-217	261	18	issue	issue	VERB
faba-217	261	19	a	a	DET
faba-217	261	20	restated	restate	VERB
faba-217	261	21	financial	financial	ADJ
faba-217	261	22	statement	statement	NOUN
faba-217	261	23	and	and	CCONJ
faba-217	261	24	0	0	NUM
faba-217	261	25	otherwise	otherwise	ADV
faba-217	261	26	.	.	PUNCT
faba-217	262	1	management	management	NOUN
faba-217	262	2	incentives	incentive	NOUN
faba-217	262	3	are	be	AUX
faba-217	262	4	an	an	DET
faba-217	262	5	important	important	ADJ
faba-217	262	6	determinant	determinant	NOUN
faba-217	262	7	of	of	ADP
faba-217	262	8	frq	frq	PROPN
faba-217	262	9	.	.	PROPN
faba-217	263	1	meeting	meet	VERB
faba-217	263	2	debt	debt	NOUN
faba-217	263	3	covenants	covenant	NOUN
faba-217	263	4	is	be	AUX
faba-217	263	5	essential	essential	ADJ
faba-217	263	6	for	for	ADP
faba-217	263	7	management	management	NOUN
faba-217	263	8	,	,	PUNCT
faba-217	263	9	as	as	SCONJ
faba-217	263	10	it	it	PRON
faba-217	263	11	ensures	ensure	VERB
faba-217	263	12	the	the	DET
faba-217	263	13	continuity	continuity	NOUN
faba-217	263	14	of	of	ADP
faba-217	263	15	financing	financing	NOUN
faba-217	263	16	from	from	ADP
faba-217	263	17	the	the	DET
faba-217	263	18	banks	bank	NOUN
faba-217	263	19	.	.	PUNCT
faba-217	264	1	anagnostopoulu	anagnostopoulu	ADJ
faba-217	264	2	and	and	CCONJ
faba-217	264	3	tsekrekos	tsekrekos	NOUN
faba-217	264	4	(	(	PUNCT
faba-217	264	5	2017	2017	NUM
faba-217	264	6	)	)	PUNCT
faba-217	264	7	,	,	PUNCT
faba-217	264	8	gu	gu	NOUN
faba-217	264	9	et	et	PROPN
faba-217	264	10	al	al	PROPN
faba-217	264	11	.	.	PROPN
faba-217	265	1	(	(	PUNCT
faba-217	265	2	2005	2005	NUM
faba-217	265	3	)	)	PUNCT
faba-217	265	4	,	,	PUNCT
faba-217	265	5	and	and	CCONJ
faba-217	265	6	lazzem	lazzem	NOUN
faba-217	265	7	and	and	CCONJ
faba-217	265	8	jilani	jilani	PROPN
faba-217	265	9	(	(	PUNCT
faba-217	265	10	2018	2018	NUM
faba-217	265	11	)	)	PUNCT
faba-217	265	12	provide	provide	VERB
faba-217	265	13	strong	strong	ADJ
faba-217	265	14	evidence	evidence	NOUN
faba-217	265	15	that	that	SCONJ
faba-217	265	16	highly	highly	ADV
faba-217	265	17	leveraged	leveraged	ADJ
faba-217	265	18	firms	firm	NOUN
faba-217	265	19	engage	engage	VERB
faba-217	265	20	in	in	ADP
faba-217	265	21	earning	earn	VERB
faba-217	265	22	management	management	NOUN
faba-217	265	23	and	and	CCONJ
faba-217	265	24	have	have	VERB
faba-217	265	25	lower	low	ADJ
faba-217	265	26	frq	frq	PROPN
faba-217	265	27	.	.	PUNCT
faba-217	266	1	furthermore	furthermore	ADV
faba-217	266	2	,	,	PUNCT
faba-217	266	3	gu	gu	NOUN
faba-217	266	4	et	et	PROPN
faba-217	266	5	al	al	PROPN
faba-217	266	6	.	.	PROPN
faba-217	267	1	(	(	PUNCT
faba-217	267	2	2005	2005	NUM
faba-217	267	3	)	)	PUNCT
faba-217	267	4	found	find	VERB
faba-217	267	5	that	that	SCONJ
faba-217	267	6	the	the	DET
faba-217	267	7	variability	variability	NOUN
faba-217	267	8	of	of	ADP
faba-217	267	9	accruals	accrual	NOUN
faba-217	267	10	is	be	AUX
faba-217	267	11	positively	positively	ADV
faba-217	267	12	associated	associate	VERB
faba-217	267	13	with	with	ADP
faba-217	267	14	increased	increase	VERB
faba-217	267	15	leverage	leverage	NOUN
faba-217	267	16	.	.	PUNCT
faba-217	268	1	dechow	dechow	ADJ
faba-217	268	2	et	et	PROPN
faba-217	268	3	al	al	PROPN
faba-217	268	4	.	.	PROPN
faba-217	269	1	(	(	PUNCT
faba-217	269	2	2010	2010	NUM
faba-217	269	3	)	)	PUNCT
faba-217	269	4	discussed	discuss	VERB
faba-217	269	5	that	that	SCONJ
faba-217	269	6	,	,	PUNCT
faba-217	269	7	for	for	ADP
faba-217	269	8	highly	highly	ADV
faba-217	269	9	levered	lever	VERB
faba-217	269	10	firms	firm	NOUN
faba-217	269	11	,	,	PUNCT
faba-217	269	12	the	the	DET
faba-217	269	13	management	management	NOUN
faba-217	269	14	takes	take	VERB
faba-217	269	15	discretionary	discretionary	ADJ
faba-217	269	16	actions	action	NOUN
faba-217	269	17	to	to	PART
faba-217	269	18	avoid	avoid	VERB
faba-217	269	19	violating	violate	VERB
faba-217	269	20	a	a	DET
faba-217	269	21	covenant	covenant	NOUN
faba-217	269	22	.	.	PUNCT
faba-217	270	1	we	we	PRON
faba-217	270	2	include	include	VERB
faba-217	270	3	leverage	leverage	NOUN
faba-217	270	4	(	(	PUNCT
faba-217	270	5	lev	lev	NOUN
faba-217	270	6	)	)	PUNCT
faba-217	270	7	as	as	ADP
faba-217	270	8	a	a	DET
faba-217	270	9	control	control	NOUN
faba-217	270	10	variable	variable	NOUN
faba-217	270	11	in	in	ADP
faba-217	270	12	our	our	PRON
faba-217	270	13	model	model	NOUN
faba-217	270	14	,	,	PUNCT
faba-217	270	15	determined	determine	VERB
faba-217	270	16	as	as	ADP
faba-217	270	17	the	the	DET
faba-217	270	18	total	total	ADJ
faba-217	270	19	debt	debt	NOUN
faba-217	270	20	divided	divide	VERB
faba-217	270	21	by	by	ADP
faba-217	270	22	the	the	DET
faba-217	270	23	total	total	ADJ
faba-217	270	24	equity	equity	NOUN
faba-217	270	25	.	.	PUNCT
faba-217	271	1	dechow	dechow	ADJ
faba-217	271	2	et	et	PROPN
faba-217	271	3	al	al	PROPN
faba-217	271	4	.	.	PROPN
faba-217	272	1	(	(	PUNCT
faba-217	272	2	2010	2010	NUM
faba-217	272	3	)	)	PUNCT
faba-217	272	4	point	point	VERB
faba-217	272	5	out	out	ADP
faba-217	272	6	that	that	SCONJ
faba-217	272	7	small	small	ADJ
faba-217	272	8	firms	firm	NOUN
faba-217	272	9	mostly	mostly	ADV
faba-217	272	10	have	have	VERB
faba-217	272	11	a	a	DET
faba-217	272	12	deficient	deficient	ADJ
faba-217	272	13	control	control	NOUN
faba-217	272	14	over	over	ADP
faba-217	272	15	financial	financial	ADJ
faba-217	272	16	reporting	reporting	NOUN
faba-217	272	17	due	due	ADP
faba-217	272	18	to	to	ADP
faba-217	272	19	fixed	fix	VERB
faba-217	272	20	costs	cost	NOUN
faba-217	272	21	.	.	PUNCT
faba-217	273	1	therefore	therefore	ADV
faba-217	273	2	,	,	PUNCT
faba-217	273	3	small	small	ADJ
faba-217	273	4	companies	company	NOUN
faba-217	273	5	will	will	AUX
faba-217	273	6	engage	engage	VERB
faba-217	273	7	in	in	ADP
faba-217	273	8	earnings	earning	NOUN
faba-217	273	9	management	management	NOUN
faba-217	273	10	more	more	ADV
faba-217	273	11	frequently	frequently	ADV
faba-217	273	12	.	.	PUNCT
faba-217	274	1	we	we	PRON
faba-217	274	2	control	control	VERB
faba-217	274	3	the	the	DET
faba-217	274	4	size	size	NOUN
faba-217	274	5	of	of	ADP
faba-217	274	6	the	the	DET
faba-217	274	7	company	company	NOUN
faba-217	274	8	;	;	PUNCT
faba-217	274	9	our	our	PRON
faba-217	274	10	size	size	NOUN
faba-217	274	11	variable	variable	NOUN
faba-217	274	12	is	be	AUX
faba-217	274	13	determined	determine	VERB
faba-217	274	14	as	as	ADP
faba-217	274	15	the	the	DET
faba-217	274	16	natural	natural	ADJ
faba-217	274	17	logarithm	logarithm	NOUN
faba-217	274	18	of	of	ADP
faba-217	274	19	the	the	DET
faba-217	274	20	market	market	NOUN
faba-217	274	21	capitalisation	capitalisation	NOUN
faba-217	274	22	of	of	ADP
faba-217	274	23	the	the	DET
faba-217	274	24	company	company	NOUN
faba-217	274	25	.	.	PUNCT
faba-217	275	1	dechow	dechow	ADJ
faba-217	275	2	et	et	PROPN
faba-217	275	3	al	al	PROPN
faba-217	275	4	.	.	PROPN
faba-217	276	1	(	(	PUNCT
faba-217	276	2	2010	2010	NUM
faba-217	276	3	)	)	PUNCT
faba-217	276	4	noted	note	VERB
faba-217	276	5	that	that	SCONJ
faba-217	276	6	poor	poor	ADJ
faba-217	276	7	performance	performance	NOUN
faba-217	276	8	could	could	AUX
faba-217	276	9	provide	provide	VERB
faba-217	276	10	an	an	DET
faba-217	276	11	incentive	incentive	NOUN
faba-217	276	12	for	for	SCONJ
faba-217	276	13	management	management	NOUN
faba-217	276	14	to	to	PART
faba-217	276	15	engage	engage	VERB
faba-217	276	16	in	in	ADP
faba-217	276	17	discretionary	discretionary	ADJ
faba-217	276	18	actions	action	NOUN
faba-217	276	19	.	.	PUNCT
faba-217	277	1	the	the	DET
faba-217	277	2	purpose	purpose	NOUN
faba-217	277	3	of	of	ADP
faba-217	277	4	management	management	NOUN
faba-217	277	5	is	be	AUX
faba-217	277	6	to	to	PART
faba-217	277	7	create	create	VERB
faba-217	277	8	value	value	NOUN
faba-217	277	9	for	for	ADP
faba-217	277	10	shareholders	shareholder	NOUN
faba-217	277	11	.	.	PUNCT
faba-217	278	1	this	this	DET
faba-217	278	2	value	value	NOUN
faba-217	278	3	is	be	AUX
faba-217	278	4	created	create	VERB
faba-217	278	5	through	through	ADP
faba-217	278	6	good	good	ADJ
faba-217	278	7	results	result	NOUN
faba-217	278	8	and	and	CCONJ
faba-217	278	9	performance	performance	NOUN
faba-217	278	10	;	;	PUNCT
faba-217	278	11	therefore	therefore	ADV
faba-217	278	12	,	,	PUNCT
faba-217	278	13	management	management	NOUN
faba-217	278	14	is	be	AUX
faba-217	278	15	less	less	ADV
faba-217	278	16	interested	interested	ADJ
faba-217	278	17	in	in	ADP
faba-217	278	18	manipulating	manipulate	VERB
faba-217	278	19	the	the	DET
faba-217	278	20	results	result	NOUN
faba-217	278	21	of	of	ADP
faba-217	278	22	a	a	DET
faba-217	278	23	firm	firm	NOUN
faba-217	278	24	that	that	PRON
faba-217	278	25	performed	perform	VERB
faba-217	278	26	well	well	ADV
faba-217	278	27	.	.	PUNCT
faba-217	279	1	defond	defond	VERB
faba-217	279	2	and	and	CCONJ
faba-217	279	3	park	park	NOUN
faba-217	279	4	(	(	PUNCT
faba-217	279	5	1997	1997	NUM
faba-217	279	6	)	)	PUNCT
faba-217	279	7	suggested	suggest	VERB
faba-217	279	8	that	that	SCONJ
faba-217	279	9	to	to	PART
faba-217	279	10	reduce	reduce	VERB
faba-217	279	11	the	the	DET
faba-217	279	12	threat	threat	NOUN
faba-217	279	13	of	of	ADP
faba-217	279	14	being	be	AUX
faba-217	279	15	dismissed	dismiss	VERB
faba-217	279	16	,	,	PUNCT
faba-217	279	17	the	the	DET
faba-217	279	18	management	management	NOUN
faba-217	279	19	of	of	ADP
faba-217	279	20	firms	firm	NOUN
faba-217	279	21	with	with	ADP
faba-217	279	22	current	current	ADJ
faba-217	279	23	poor	poor	ADJ
faba-217	279	24	performance	performance	NOUN
faba-217	279	25	but	but	CCONJ
faba-217	279	26	with	with	ADP
faba-217	279	27	expected	expect	VERB
faba-217	279	28	good	good	ADJ
faba-217	279	29	performance	performance	NOUN
faba-217	279	30	in	in	ADP
faba-217	279	31	the	the	DET
faba-217	279	32	future	future	NOUN
faba-217	279	33	has	have	VERB
faba-217	279	34	incentive	incentive	NOUN
faba-217	279	35	to	to	PART
faba-217	279	36	manipulate	manipulate	VERB
faba-217	279	37	the	the	DET
faba-217	279	38	financial	financial	ADJ
faba-217	279	39	statements	statement	NOUN
faba-217	279	40	.	.	PUNCT
faba-217	280	1	additionally	additionally	ADV
faba-217	280	2	,	,	PUNCT
faba-217	280	3	keating	keating	NOUN
faba-217	280	4	and	and	CCONJ
faba-217	280	5	zimmerman	zimmerman	PROPN
faba-217	280	6	(	(	PUNCT
faba-217	280	7	2000	2000	NUM
faba-217	280	8	)	)	PUNCT
faba-217	280	9	noted	note	VERB
faba-217	280	10	that	that	SCONJ
faba-217	280	11	managers	manager	NOUN
faba-217	280	12	change	change	VERB
faba-217	280	13	the	the	DET
faba-217	280	14	accounting	accounting	NOUN
faba-217	280	15	policies	policy	NOUN
faba-217	280	16	to	to	PART
faba-217	280	17	offset	offset	VERB
faba-217	280	18	the	the	DET
faba-217	280	19	poor	poor	ADJ
faba-217	280	20	performance	performance	NOUN
faba-217	280	21	of	of	ADP
faba-217	280	22	the	the	DET
faba-217	280	23	firm	firm	NOUN
faba-217	280	24	.	.	PUNCT
faba-217	281	1	we	we	PRON
faba-217	281	2	control	control	VERB
faba-217	281	3	performance	performance	NOUN
faba-217	281	4	by	by	ADP
faba-217	281	5	including	include	VERB
faba-217	281	6	the	the	DET
faba-217	281	7	return	return	NOUN
faba-217	281	8	on	on	ADP
faba-217	281	9	assets	asset	NOUN
faba-217	281	10	(	(	PUNCT
faba-217	281	11	roa	roa	NOUN
faba-217	281	12	)	)	PUNCT
faba-217	281	13	and	and	CCONJ
faba-217	281	14	a	a	DET
faba-217	281	15	dummy	dummy	ADJ
faba-217	281	16	variable	variable	NOUN
faba-217	281	17	in	in	ADP
faba-217	281	18	our	our	PRON
faba-217	281	19	catalin	catalin	PROPN
faba-217	281	20	mos	mos	PROPN
faba-217	281	21	/	/	SYM
faba-217	281	22	finance	finance	PROPN
faba-217	281	23	,	,	PUNCT
faba-217	281	24	accounting	accounting	NOUN
faba-217	281	25	and	and	CCONJ
faba-217	281	26	business	business	NOUN
faba-217	281	27	analysis	analysis	NOUN
faba-217	281	28	,	,	PUNCT
faba-217	281	29	volume	volume	NOUN
faba-217	281	30	6	6	NUM
faba-217	281	31	,	,	PUNCT
faba-217	281	32	issue	issue	NOUN
faba-217	281	33	2	2	NUM
faba-217	281	34	,	,	PUNCT
faba-217	281	35	2024	2024	NUM
faba-217	281	36	168	168	NUM
faba-217	281	37	model	model	NOUN
faba-217	281	38	,	,	PUNCT
faba-217	281	39	which	which	PRON
faba-217	281	40	takes	take	VERB
faba-217	281	41	1	1	NUM
faba-217	281	42	if	if	SCONJ
faba-217	281	43	the	the	DET
faba-217	281	44	company	company	NOUN
faba-217	281	45	reported	report	VERB
faba-217	281	46	negative	negative	ADJ
faba-217	281	47	equity	equity	NOUN
faba-217	281	48	and	and	CCONJ
faba-217	281	49	0	0	NUM
faba-217	281	50	if	if	SCONJ
faba-217	281	51	otherwise	otherwise	ADV
faba-217	281	52	.	.	PUNCT
faba-217	282	1	results	result	VERB
faba-217	282	2	descriptive	descriptive	ADJ
faba-217	282	3	statistics	statistic	NOUN
faba-217	282	4	the	the	DET
faba-217	282	5	following	follow	VERB
faba-217	282	6	table	table	NOUN
faba-217	282	7	shows	show	VERB
faba-217	282	8	the	the	DET
faba-217	282	9	descriptive	descriptive	ADJ
faba-217	282	10	statistics	statistic	NOUN
faba-217	282	11	for	for	ADP
faba-217	282	12	our	our	PRON
faba-217	282	13	variables	variable	NOUN
faba-217	282	14	.	.	PUNCT
faba-217	283	1	table	table	NOUN
faba-217	283	2	6	6	NUM
faba-217	283	3	.	.	PUNCT
faba-217	284	1	summary	summary	NOUN
faba-217	284	2	of	of	ADP
faba-217	284	3	statistics	statistic	NOUN
faba-217	284	4	variable	variable	ADJ
faba-217	284	5	mean	mean	VERB
faba-217	284	6	std	std	PROPN
faba-217	284	7	.	.	PROPN
faba-217	285	1	dev	dev	PROPN
faba-217	285	2	.	.	PUNCT
faba-217	285	3	min	min	PROPN
faba-217	285	4	max	max	PROPN
faba-217	285	5	frq1	frq1	PROPN
faba-217	285	6	5.7936	5.7936	NUM
faba-217	285	7	8.8039	8.8039	NUM
faba-217	285	8	0.0372	0.0372	NUM
faba-217	285	9	61.4595	61.4595	NUM
faba-217	285	10	frq2	frq2	NOUN
faba-217	285	11	5.6782	5.6782	NUM
faba-217	285	12	8.459	8.459	NUM
faba-217	285	13	0.0357	0.0357	NUM
faba-217	285	14	57.7571	57.7571	NUM
faba-217	285	15	frq3	frq3	NOUN
faba-217	285	16	5.0831	5.0831	NUM
faba-217	285	17	7.1852	7.1852	NUM
faba-217	285	18	0.0371	0.0371	NUM
faba-217	285	19	47.0644	47.0644	NUM
faba-217	286	1	frq4	frq4	PROPN
faba-217	286	2	6.4209	6.4209	NUM
faba-217	286	3	8.5185	8.5185	NUM
faba-217	286	4	0.0677	0.0677	NUM
faba-217	286	5	57.3992	57.3992	NUM
faba-217	286	6	epu	epu	NOUN
faba-217	286	7	-7.1733	-7.1733	NOUN
faba-217	286	8	16.234	16.234	NUM
faba-217	286	9	-43.5854	-43.5854	SYM
faba-217	286	10	32.1983	32.1983	NUM
faba-217	286	11	enf	enf	PROPN
faba-217	286	12	9.9027	9.9027	NUM
faba-217	286	13	13.8725	13.8725	NUM
faba-217	286	14	-42.292	-42.292	NUM
faba-217	286	15	42.8672	42.8672	NUM
faba-217	286	16	size	size	NOUN
faba-217	286	17	18.8668	18.8668	NUM
faba-217	286	18	2.3415	2.3415	NUM
faba-217	286	19	13.0787	13.0787	NUM
faba-217	286	20	24.3003	24.3003	NUM
faba-217	286	21	lev	lev	NOUN
faba-217	286	22	0.2442	0.2442	NUM
faba-217	286	23	0.2418	0.2418	NUM
faba-217	286	24	0	0	NUM
faba-217	286	25	1.4634	1.4634	NUM
faba-217	286	26	roa	roa	NOUN
faba-217	286	27	-0.0319	-0.0319	PROPN
faba-217	286	28	0.288	0.288	NUM
faba-217	286	29	-2.0467	-2.0467	NOUN
faba-217	286	30	0.2751	0.2751	NUM
faba-217	286	31	dce	dce	ADJ
faba-217	286	32	0.0426	0.0426	NUM
faba-217	286	33	0.2019	0.2019	NUM
faba-217	286	34	0	0	NUM
faba-217	286	35	1	1	NUM
faba-217	286	36	aud	aud	NOUN
faba-217	286	37	0.4578	0.4578	NUM
faba-217	286	38	0.4982	0.4982	NUM
faba-217	286	39	0	0	NUM
faba-217	286	40	1	1	NUM
faba-217	286	41	res	re	NOUN
faba-217	286	42	0.0911	0.0911	NUM
faba-217	286	43	0.2878	0.2878	NUM
faba-217	286	44	0	0	NUM
faba-217	286	45	1	1	NUM
faba-217	286	46	table	table	NOUN
faba-217	286	47	description	description	NOUN
faba-217	286	48	:	:	PUNCT
faba-217	286	49	this	this	DET
faba-217	286	50	table	table	NOUN
faba-217	286	51	presents	present	VERB
faba-217	286	52	the	the	DET
faba-217	286	53	summary	summary	NOUN
faba-217	286	54	statistics	statistic	NOUN
faba-217	286	55	for	for	ADP
faba-217	286	56	our	our	PRON
faba-217	286	57	variables	variable	NOUN
faba-217	286	58	.	.	PUNCT
faba-217	287	1	we	we	PRON
faba-217	287	2	multiply	multiply	VERB
faba-217	287	3	the	the	DET
faba-217	287	4	frq	frq	PROPN
faba-217	287	5	values	value	NOUN
faba-217	287	6	by	by	ADP
faba-217	287	7	100	100	NUM
faba-217	287	8	to	to	PART
faba-217	287	9	facilitate	facilitate	VERB
faba-217	287	10	the	the	DET
faba-217	287	11	interpretation	interpretation	NOUN
faba-217	287	12	of	of	ADP
faba-217	287	13	the	the	DET
faba-217	287	14	results	result	NOUN
faba-217	287	15	.	.	PUNCT
faba-217	288	1	to	to	PART
faba-217	288	2	be	be	AUX
faba-217	288	3	able	able	ADJ
faba-217	288	4	to	to	PART
faba-217	288	5	correctly	correctly	ADV
faba-217	288	6	interpret	interpret	VERB
faba-217	288	7	the	the	DET
faba-217	288	8	coefficients	coefficient	NOUN
faba-217	288	9	for	for	ADP
faba-217	288	10	epu	epu	NOUN
faba-217	288	11	and	and	CCONJ
faba-217	288	12	enf	enf	NOUN
faba-217	288	13	we	we	PRON
faba-217	288	14	normalise	normalise	VERB
faba-217	288	15	their	their	PRON
faba-217	288	16	value	value	NOUN
faba-217	288	17	between	between	ADP
faba-217	288	18	-50	-50	PUNCT
faba-217	288	19	and	and	CCONJ
faba-217	288	20	50	50	NUM
faba-217	288	21	using	use	VERB
faba-217	288	22	the	the	DET
faba-217	288	23	min	min	ADJ
faba-217	288	24	-	-	ADJ
faba-217	288	25	max	max	PROPN
faba-217	288	26	method	method	NOUN
faba-217	288	27	.	.	PUNCT
faba-217	289	1	the	the	DET
faba-217	289	2	summary	summary	NOUN
faba-217	289	3	statistics	statistic	NOUN
faba-217	289	4	are	be	AUX
faba-217	289	5	winsorized	winsorize	VERB
faba-217	289	6	at	at	ADP
faba-217	289	7	1	1	NUM
faba-217	289	8	%	%	NOUN
faba-217	289	9	.	.	PUNCT
faba-217	290	1	the	the	DET
faba-217	290	2	frq	frq	PROPN
faba-217	290	3	takes	take	VERB
faba-217	290	4	values	value	NOUN
faba-217	290	5	between	between	ADP
faba-217	290	6	0.0357	0.0357	NUM
faba-217	290	7	(	(	PUNCT
faba-217	290	8	frq2	frq2	NOUN
faba-217	290	9	)	)	PUNCT
faba-217	290	10	and	and	CCONJ
faba-217	290	11	61.4595	61.4595	NUM
faba-217	290	12	(	(	PUNCT
faba-217	290	13	frq1	frq1	PROPN
faba-217	290	14	)	)	PUNCT
faba-217	290	15	,	,	PUNCT
faba-217	290	16	and	and	CCONJ
faba-217	290	17	we	we	PRON
faba-217	290	18	can	can	AUX
faba-217	290	19	observe	observe	VERB
faba-217	290	20	variability	variability	NOUN
faba-217	290	21	in	in	ADP
faba-217	290	22	our	our	PRON
faba-217	290	23	measures	measure	NOUN
faba-217	290	24	of	of	ADP
faba-217	290	25	frq	frq	PROPN
faba-217	290	26	.	.	PUNCT
faba-217	291	1	the	the	DET
faba-217	291	2	mean	mean	NOUN
faba-217	291	3	of	of	ADP
faba-217	291	4	epu	epu	PROPN
faba-217	291	5	is	be	AUX
faba-217	291	6	situated	situate	VERB
faba-217	291	7	at	at	ADP
faba-217	291	8	-7.1733	-7.1733	ADJ
faba-217	291	9	and	and	CCONJ
faba-217	291	10	the	the	DET
faba-217	291	11	standard	standard	ADJ
faba-217	291	12	deviation	deviation	NOUN
faba-217	291	13	is	be	AUX
faba-217	291	14	16.2340	16.2340	NUM
faba-217	291	15	.	.	PUNCT
faba-217	292	1	there	there	PRON
faba-217	292	2	is	be	VERB
faba-217	292	3	a	a	DET
faba-217	292	4	high	high	ADJ
faba-217	292	5	variation	variation	NOUN
faba-217	292	6	of	of	ADP
faba-217	292	7	epu	epu	PROPN
faba-217	292	8	,	,	PUNCT
faba-217	292	9	the	the	DET
faba-217	292	10	minimum	minimum	NOUN
faba-217	292	11	is	be	AUX
faba-217	292	12	43.5854	43.5854	NUM
faba-217	292	13	while	while	SCONJ
faba-217	292	14	the	the	DET
faba-217	292	15	maximum	maximum	NOUN
faba-217	292	16	is	be	AUX
faba-217	292	17	situated	situate	VERB
faba-217	292	18	at	at	ADP
faba-217	292	19	32.1983	32.1983	NUM
faba-217	292	20	.	.	PUNCT
faba-217	293	1	this	this	PRON
faba-217	293	2	is	be	AUX
faba-217	293	3	an	an	DET
faba-217	293	4	important	important	ADJ
faba-217	293	5	feature	feature	NOUN
faba-217	293	6	of	of	ADP
faba-217	293	7	this	this	DET
faba-217	293	8	research	research	NOUN
faba-217	293	9	,	,	PUNCT
faba-217	293	10	since	since	SCONJ
faba-217	293	11	our	our	PRON
faba-217	293	12	sample	sample	NOUN
faba-217	293	13	captures	capture	VERB
faba-217	293	14	periods	period	NOUN
faba-217	293	15	with	with	ADP
faba-217	293	16	low	low	ADJ
faba-217	293	17	uncertainty	uncertainty	NOUN
faba-217	293	18	and	and	CCONJ
faba-217	293	19	extreme	extreme	ADJ
faba-217	293	20	uncertainty	uncertainty	NOUN
faba-217	293	21	.	.	PUNCT
faba-217	294	1	the	the	DET
faba-217	294	2	mean	mean	NOUN
faba-217	294	3	of	of	ADP
faba-217	294	4	enf	enf	PROPN
faba-217	294	5	is	be	AUX
faba-217	294	6	9.9027	9.9027	NUM
faba-217	294	7	,	,	PUNCT
faba-217	294	8	the	the	DET
faba-217	294	9	minimum	minimum	NOUN
faba-217	294	10	is	be	AUX
faba-217	294	11	-42.292	-42.292	VERB
faba-217	294	12	while	while	SCONJ
faba-217	294	13	,	,	PUNCT
faba-217	294	14	the	the	DET
faba-217	294	15	maximum	maximum	NOUN
faba-217	294	16	is	be	AUX
faba-217	294	17	42.8672	42.8672	NUM
faba-217	294	18	.	.	PUNCT
faba-217	295	1	regression	regression	NOUN
faba-217	295	2	analysis	analysis	NOUN
faba-217	295	3	table	table	NOUN
faba-217	295	4	7	7	NUM
faba-217	295	5	illustrates	illustrate	VERB
faba-217	295	6	the	the	DET
faba-217	295	7	regression	regression	NOUN
faba-217	295	8	output	output	NOUN
faba-217	295	9	for	for	ADP
faba-217	295	10	frq1	frq1	NOUN
faba-217	295	11	,	,	PUNCT
faba-217	295	12	frq2	frq2	NOUN
faba-217	295	13	,	,	PUNCT
faba-217	295	14	frq3	frq3	NOUN
faba-217	295	15	and	and	CCONJ
faba-217	295	16	frq4	frq4	PROPN
faba-217	295	17	.	.	PUNCT
faba-217	296	1	for	for	ADP
faba-217	296	2	the	the	DET
faba-217	296	3	interpretation	interpretation	NOUN
faba-217	296	4	of	of	ADP
faba-217	296	5	the	the	DET
faba-217	296	6	results	result	NOUN
faba-217	296	7	,	,	PUNCT
faba-217	296	8	we	we	PRON
faba-217	296	9	will	will	AUX
faba-217	296	10	refer	refer	VERB
faba-217	296	11	to	to	ADP
faba-217	296	12	the	the	DET
faba-217	296	13	positive	positive	ADJ
faba-217	296	14	association	association	NOUN
faba-217	296	15	between	between	ADP
faba-217	296	16	the	the	DET
faba-217	296	17	earnings	earning	NOUN
faba-217	296	18	management	management	NOUN
faba-217	296	19	measures	measure	NOUN
faba-217	296	20	and	and	CCONJ
faba-217	296	21	the	the	DET
faba-217	296	22	epu	epu	NOUN
faba-217	296	23	as	as	ADP
faba-217	296	24	a	a	DET
faba-217	296	25	negative	negative	ADJ
faba-217	296	26	association	association	NOUN
faba-217	296	27	between	between	ADP
faba-217	296	28	the	the	DET
faba-217	296	29	frq	frq	PROPN
faba-217	296	30	and	and	CCONJ
faba-217	296	31	the	the	DET
faba-217	296	32	epu	epu	PROPN
faba-217	296	33	.	.	PUNCT
faba-217	297	1	the	the	PRON
faba-217	297	2	bigger	big	ADJ
faba-217	297	3	the	the	DET
faba-217	297	4	residuals	residual	NOUN
faba-217	297	5	from	from	ADP
faba-217	297	6	earnings	earning	NOUN
faba-217	297	7	management	management	NOUN
faba-217	297	8	regressions	regression	NOUN
faba-217	297	9	presented	present	VERB
faba-217	297	10	in	in	ADP
faba-217	297	11	section	section	NOUN
faba-217	297	12	‘	'	PUNCT
faba-217	297	13	financial	financial	ADJ
faba-217	297	14	reporting	reporting	NOUN
faba-217	297	15	quality	quality	NOUN
faba-217	297	16	’	'	PUNCT
faba-217	297	17	the	the	PRON
faba-217	297	18	lower	low	ADJ
faba-217	297	19	the	the	DET
faba-217	297	20	frq	frq	PROPN
faba-217	297	21	is	be	AUX
faba-217	297	22	.	.	PUNCT
faba-217	298	1	therefore	therefore	ADV
faba-217	298	2	,	,	PUNCT
faba-217	298	3	the	the	DET
faba-217	298	4	positive	positive	ADJ
faba-217	298	5	association	association	NOUN
faba-217	298	6	means	mean	VERB
faba-217	298	7	that	that	SCONJ
faba-217	298	8	earnings	earning	NOUN
faba-217	298	9	management	management	NOUN
faba-217	298	10	increases	increase	NOUN
faba-217	298	11	and	and	CCONJ
faba-217	298	12	frq	frq	ADJ
faba-217	298	13	decreases	decrease	NOUN
faba-217	298	14	.	.	PUNCT
faba-217	299	1	the	the	DET
faba-217	299	2	results	result	NOUN
faba-217	299	3	show	show	VERB
faba-217	299	4	that	that	SCONJ
faba-217	299	5	frq	frq	PROPN
faba-217	299	6	is	be	AUX
faba-217	299	7	negatively	negatively	ADV
faba-217	299	8	associated	associate	VERB
faba-217	299	9	with	with	ADP
faba-217	299	10	epu	epu	PROPN
faba-217	299	11	.	.	PUNCT
faba-217	300	1	the	the	DET
faba-217	300	2	coefficient	coefficient	NOUN
faba-217	300	3	is	be	AUX
faba-217	300	4	statistically	statistically	ADV
faba-217	300	5	significant	significant	ADJ
faba-217	300	6	in	in	ADP
faba-217	300	7	all	all	DET
faba-217	300	8	four	four	NUM
faba-217	300	9	models	model	NOUN
faba-217	300	10	at	at	ADP
faba-217	300	11	a	a	DET
faba-217	300	12	level	level	NOUN
faba-217	300	13	of	of	ADP
faba-217	300	14	1	1	NUM
faba-217	300	15	%	%	NOUN
faba-217	300	16	.	.	PUNCT
faba-217	301	1	a	a	DET
faba-217	301	2	change	change	NOUN
faba-217	301	3	with	with	ADP
faba-217	301	4	one	one	NUM
faba-217	301	5	unit	unit	NOUN
faba-217	301	6	in	in	ADP
faba-217	301	7	epu	epu	PROPN
faba-217	301	8	will	will	AUX
faba-217	301	9	cause	cause	VERB
faba-217	301	10	a	a	DET
faba-217	301	11	decrease	decrease	NOUN
faba-217	301	12	in	in	ADP
faba-217	301	13	frq	frq	PROPN
faba-217	301	14	of	of	ADP
faba-217	301	15	0.00599	0.00599	NUM
faba-217	301	16	in	in	ADP
faba-217	301	17	model	model	NOUN
faba-217	301	18	1	1	NUM
faba-217	301	19	,	,	PUNCT
faba-217	301	20	0.00838	0.00838	NUM
faba-217	301	21	in	in	ADP
faba-217	301	22	model	model	NOUN
faba-217	301	23	2	2	NUM
faba-217	301	24	,	,	PUNCT
faba-217	301	25	0.00562	0.00562	NUM
faba-217	301	26	in	in	ADP
faba-217	301	27	model	model	NOUN
faba-217	301	28	3	3	NUM
faba-217	301	29	,	,	PUNCT
faba-217	301	30	and	and	CCONJ
faba-217	301	31	by	by	ADP
faba-217	301	32	0.00394	0.00394	NUM
faba-217	301	33	in	in	ADP
faba-217	301	34	model	model	NOUN
faba-217	301	35	4	4	NUM
faba-217	301	36	.	.	PUNCT
faba-217	302	1	the	the	DET
faba-217	302	2	results	result	NOUN
faba-217	302	3	validate	validate	VERB
faba-217	302	4	our	our	PRON
faba-217	302	5	first	first	ADJ
faba-217	302	6	hypothesis	hypothesis	NOUN
faba-217	302	7	,	,	PUNCT
faba-217	302	8	epu	epu	PROPN
faba-217	302	9	deteriorates	deteriorate	VERB
faba-217	302	10	the	the	DET
faba-217	302	11	frq	frq	PROPN
faba-217	302	12	.	.	PUNCT
faba-217	303	1	this	this	PRON
faba-217	303	2	is	be	AUX
faba-217	303	3	consistent	consistent	ADJ
faba-217	303	4	with	with	ADP
faba-217	303	5	yung	yung	NOUN
faba-217	303	6	and	and	CCONJ
faba-217	303	7	root	root	NOUN
faba-217	303	8	(	(	PUNCT
faba-217	303	9	2019	2019	NUM
faba-217	303	10	)	)	PUNCT
faba-217	303	11	,	,	PUNCT
faba-217	303	12	goncalves	goncalve	NOUN
faba-217	303	13	et	et	PROPN
faba-217	303	14	al	al	PROPN
faba-217	303	15	.	.	PROPN
faba-217	304	1	(	(	PUNCT
faba-217	304	2	2022	2022	NUM
faba-217	304	3	)	)	PUNCT
faba-217	304	4	,	,	PUNCT
faba-217	304	5	bermpei	bermpei	PROPN
faba-217	304	6	et	et	PROPN
faba-217	304	7	al	al	PROPN
faba-217	304	8	.	.	PROPN
faba-217	305	1	(	(	PUNCT
faba-217	305	2	2021	2021	NUM
faba-217	305	3	)	)	PUNCT
faba-217	305	4	,	,	PUNCT
faba-217	305	5	dhole	dhole	PROPN
faba-217	305	6	et	et	PROPN
faba-217	305	7	al	al	PROPN
faba-217	305	8	.	.	PROPN
faba-217	306	1	(	(	PUNCT
faba-217	306	2	2021	2021	NUM
faba-217	306	3	)	)	PUNCT
faba-217	306	4	,	,	PUNCT
faba-217	306	5	jin	jin	NOUN
faba-217	306	6	et	et	PROPN
faba-217	306	7	al	al	PROPN
faba-217	306	8	.	.	PROPN
faba-217	307	1	(	(	PUNCT
faba-217	307	2	2019	2019	NUM
faba-217	307	3	)	)	PUNCT
faba-217	307	4	,	,	PUNCT
faba-217	307	5	dai	dai	PROPN
faba-217	307	6	and	and	CCONJ
faba-217	307	7	ngo	ngo	PROPN
faba-217	307	8	(	(	PUNCT
faba-217	307	9	2020	2020	NUM
faba-217	307	10	)	)	PUNCT
faba-217	307	11	,	,	PUNCT
faba-217	307	12	nagar	nagar	NOUN
faba-217	307	13	et	et	PROPN
faba-217	307	14	al	al	PROPN
faba-217	307	15	.	.	PUNCT
faba-217	308	1	(	(	PUNCT
faba-217	308	2	2018	2018	NUM
faba-217	308	3	)	)	PUNCT
faba-217	308	4	,	,	PUNCT
faba-217	308	5	jain	jain	PROPN
faba-217	308	6	et	et	PROPN
faba-217	308	7	al	al	PROPN
faba-217	308	8	.	.	PROPN
faba-217	308	9	(	(	PUNCT
faba-217	308	10	2021	2021	NUM
faba-217	308	11	)	)	PUNCT
faba-217	308	12	,	,	PUNCT
faba-217	308	13	and	and	CCONJ
faba-217	308	14	jiang	jiang	PROPN
faba-217	308	15	et	et	PROPN
faba-217	308	16	al	al	PROPN
faba-217	308	17	.	.	PROPN
faba-217	309	1	(	(	PUNCT
faba-217	309	2	2022	2022	NUM
faba-217	309	3	)	)	PUNCT
faba-217	309	4	.	.	PUNCT
faba-217	310	1	there	there	PRON
faba-217	310	2	is	be	VERB
faba-217	310	3	a	a	DET
faba-217	310	4	positive	positive	ADJ
faba-217	310	5	association	association	NOUN
faba-217	310	6	between	between	ADP
faba-217	310	7	enf	enf	PROPN
faba-217	310	8	and	and	CCONJ
faba-217	310	9	frq	frq	PROPN
faba-217	310	10	.	.	PUNCT
faba-217	311	1	the	the	DET
faba-217	311	2	coefficient	coefficient	NOUN
faba-217	311	3	is	be	AUX
faba-217	311	4	statistically	statistically	ADV
faba-217	311	5	significant	significant	ADJ
faba-217	311	6	at	at	ADP
faba-217	311	7	the	the	DET
faba-217	311	8	1	1	NUM
faba-217	311	9	%	%	NOUN
faba-217	311	10	level	level	NOUN
faba-217	311	11	in	in	ADP
faba-217	311	12	all	all	DET
faba-217	311	13	models	model	NOUN
faba-217	311	14	.	.	PUNCT
faba-217	312	1	for	for	ADP
faba-217	312	2	a	a	DET
faba-217	312	3	change	change	NOUN
faba-217	312	4	with	with	ADP
faba-217	312	5	one	one	NUM
faba-217	312	6	unit	unit	NOUN
faba-217	312	7	in	in	ADP
faba-217	312	8	enf	enf	PROPN
faba-217	312	9	,	,	PUNCT
faba-217	312	10	the	the	DET
faba-217	312	11	frq	frq	PROPN
faba-217	312	12	increases	increase	NOUN
faba-217	312	13	by	by	ADP
faba-217	312	14	0.0107	0.0107	NUM
faba-217	312	15	in	in	ADP
faba-217	312	16	model	model	NOUN
faba-217	312	17	1	1	NUM
faba-217	312	18	,	,	PUNCT
faba-217	312	19	0.0101	0.0101	NUM
faba-217	312	20	in	in	ADP
faba-217	312	21	model	model	NOUN
faba-217	312	22	2	2	NUM
faba-217	312	23	,	,	PUNCT
faba-217	312	24	0.0106	0.0106	NUM
faba-217	312	25	in	in	ADP
faba-217	312	26	model	model	NOUN
faba-217	312	27	3	3	NUM
faba-217	312	28	,	,	PUNCT
faba-217	312	29	and	and	CCONJ
faba-217	312	30	by	by	ADP
faba-217	312	31	0.00794	0.00794	NUM
faba-217	312	32	in	in	ADP
faba-217	312	33	model	model	NOUN
faba-217	312	34	4	4	NUM
faba-217	312	35	.	.	PUNCT
faba-217	313	1	we	we	PRON
faba-217	313	2	can	can	AUX
faba-217	313	3	conclude	conclude	VERB
faba-217	313	4	that	that	SCONJ
faba-217	313	5	enf	enf	PROPN
faba-217	313	6	strengthens	strengthen	VERB
faba-217	313	7	frq	frq	PROPN
faba-217	313	8	,	,	PUNCT
faba-217	313	9	which	which	PRON
faba-217	313	10	is	be	AUX
faba-217	313	11	consistent	consistent	ADJ
faba-217	313	12	with	with	ADP
faba-217	313	13	christensen	christensen	PROPN
faba-217	313	14	et	et	PROPN
faba-217	313	15	al	al	PROPN
faba-217	313	16	.	.	PROPN
faba-217	314	1	(	(	PUNCT
faba-217	314	2	2013	2013	NUM
faba-217	314	3	)	)	PUNCT
faba-217	314	4	,	,	PUNCT
faba-217	314	5	brown	brown	PROPN
faba-217	314	6	et	et	PROPN
faba-217	314	7	al	al	PROPN
faba-217	314	8	.	.	PROPN
faba-217	315	1	(	(	PUNCT
faba-217	315	2	2015	2015	NUM
faba-217	315	3	)	)	PUNCT
faba-217	315	4	,	,	PUNCT
faba-217	315	5	carson	carson	PROPN
faba-217	315	6	et	et	PROPN
faba-217	315	7	al	al	PROPN
faba-217	315	8	.	.	PROPN
faba-217	316	1	(	(	PUNCT
faba-217	316	2	2021	2021	NUM
faba-217	316	3	)	)	PUNCT
faba-217	316	4	,	,	PUNCT
faba-217	316	5	ernstberger	ernstberger	NOUN
faba-217	316	6	et	et	PROPN
faba-217	316	7	al	al	PROPN
faba-217	316	8	.	.	PROPN
faba-217	317	1	(	(	PUNCT
faba-217	317	2	2012	2012	NUM
faba-217	317	3	)	)	PUNCT
faba-217	317	4	,	,	PUNCT
faba-217	317	5	böcking	böcke	VERB
faba-217	317	6	et	et	PROPN
faba-217	317	7	al	al	PROPN
faba-217	317	8	.	.	PROPN
faba-217	318	1	(	(	PUNCT
faba-217	318	2	2015	2015	NUM
faba-217	318	3	)	)	PUNCT
faba-217	318	4	,	,	PUNCT
faba-217	318	5	florou	florou	PROPN
faba-217	318	6	et	et	PROPN
faba-217	318	7	al	al	PROPN
faba-217	318	8	.	.	PROPN
faba-217	319	1	(	(	PUNCT
faba-217	319	2	2020	2020	NUM
faba-217	319	3	)	)	PUNCT
faba-217	319	4	,	,	PUNCT
faba-217	319	5	florou	florou	PROPN
faba-217	319	6	and	and	CCONJ
faba-217	319	7	shuai	shuai	PROPN
faba-217	319	8	(	(	PUNCT
faba-217	319	9	2022	2022	NUM
faba-217	319	10	)	)	PUNCT
faba-217	319	11	,	,	PUNCT
faba-217	319	12	li	li	PROPN
faba-217	319	13	et	et	PROPN
faba-217	319	14	al	al	PROPN
faba-217	319	15	.	.	PROPN
faba-217	320	1	(	(	PUNCT
faba-217	320	2	2022	2022	NUM
faba-217	320	3	)	)	PUNCT
faba-217	320	4	,	,	PUNCT
faba-217	320	5	and	and	CCONJ
faba-217	320	6	windisch	windisch	PROPN
faba-217	320	7	(	(	PUNCT
faba-217	320	8	2021	2021	NUM
faba-217	320	9	)	)	PUNCT
faba-217	320	10	.	.	PUNCT
faba-217	321	1	the	the	DET
faba-217	321	2	results	result	NOUN
faba-217	321	3	of	of	ADP
faba-217	321	4	this	this	DET
faba-217	321	5	regression	regression	NOUN
faba-217	321	6	are	be	AUX
faba-217	321	7	in	in	ADP
faba-217	321	8	line	line	NOUN
faba-217	321	9	with	with	ADP
faba-217	321	10	those	those	PRON
faba-217	321	11	obtained	obtain	VERB
faba-217	321	12	by	by	ADP
faba-217	321	13	mos	mos	PROPN
faba-217	321	14	(	(	PUNCT
faba-217	321	15	2024a	2024a	NUM
faba-217	321	16	)	)	PUNCT
faba-217	321	17	in	in	ADP
faba-217	321	18	a	a	DET
faba-217	321	19	paper	paper	NOUN
faba-217	321	20	that	that	PRON
faba-217	321	21	investigates	investigate	VERB
faba-217	321	22	the	the	DET
faba-217	321	23	role	role	NOUN
faba-217	321	24	of	of	ADP
faba-217	321	25	accounting	accounting	NOUN
faba-217	321	26	standards	standard	NOUN
faba-217	321	27	,	,	PUNCT
faba-217	321	28	and	and	CCONJ
faba-217	321	29	industry	industry	NOUN
faba-217	321	30	characteristics	characteristic	NOUN
faba-217	321	31	in	in	ADP
faba-217	321	32	mediating	mediate	VERB
faba-217	321	33	the	the	DET
faba-217	321	34	association	association	NOUN
faba-217	321	35	between	between	ADP
faba-217	321	36	uncertainty	uncertainty	NOUN
faba-217	321	37	and	and	CCONJ
faba-217	321	38	financial	financial	ADJ
faba-217	321	39	reporting	reporting	NOUN
faba-217	321	40	quality	quality	NOUN
faba-217	321	41	and	and	CCONJ
faba-217	321	42	with	with	ADP
faba-217	321	43	a	a	DET
faba-217	321	44	paper	paper	NOUN
faba-217	321	45	that	that	PRON
faba-217	321	46	investigates	investigate	VERB
faba-217	321	47	the	the	DET
faba-217	321	48	same	same	ADJ
faba-217	321	49	association	association	NOUN
faba-217	321	50	but	but	CCONJ
faba-217	321	51	for	for	ADP
faba-217	321	52	european	european	PROPN
faba-217	321	53	union	union	PROPN
faba-217	321	54	(	(	PUNCT
faba-217	321	55	eu	eu	NOUN
faba-217	321	56	)	)	PUNCT
faba-217	321	57	settings	setting	NOUN
faba-217	321	58	mos	mos	PROPN
faba-217	321	59	(	(	PUNCT
faba-217	321	60	2024b	2024b	NUM
faba-217	321	61	)	)	PUNCT
faba-217	321	62	.	.	PUNCT
faba-217	322	1	firms	firm	NOUN
faba-217	322	2	that	that	PRON
faba-217	322	3	restate	restate	VERB
faba-217	322	4	their	their	PRON
faba-217	322	5	financial	financial	ADJ
faba-217	322	6	statements	statement	NOUN
faba-217	322	7	also	also	ADV
faba-217	322	8	have	have	VERB
faba-217	322	9	a	a	DET
faba-217	322	10	lower	low	ADJ
faba-217	322	11	frq	frq	NOUN
faba-217	322	12	,	,	PUNCT
faba-217	322	13	as	as	SCONJ
faba-217	322	14	expected	expect	VERB
faba-217	322	15	.	.	PUNCT
faba-217	323	1	as	as	SCONJ
faba-217	323	2	we	we	PRON
faba-217	323	3	explained	explain	VERB
faba-217	323	4	in	in	ADP
faba-217	323	5	catalin	catalin	PROPN
faba-217	323	6	mos	mos	PROPN
faba-217	323	7	/	/	SYM
faba-217	323	8	finance	finance	PROPN
faba-217	323	9	,	,	PUNCT
faba-217	323	10	accounting	accounting	NOUN
faba-217	323	11	and	and	CCONJ
faba-217	323	12	business	business	NOUN
faba-217	323	13	analysis	analysis	NOUN
faba-217	323	14	,	,	PUNCT
faba-217	323	15	volume	volume	NOUN
faba-217	323	16	6	6	NUM
faba-217	323	17	,	,	PUNCT
faba-217	323	18	issue	issue	NOUN
faba-217	323	19	2	2	NUM
faba-217	323	20	,	,	PUNCT
faba-217	323	21	2024	2024	NUM
faba-217	323	22	169	169	NUM
faba-217	323	23	the	the	DET
faba-217	323	24	previous	previous	ADJ
faba-217	323	25	section	section	NOUN
faba-217	323	26	,	,	PUNCT
faba-217	323	27	a	a	DET
faba-217	323	28	restatement	restatement	NOUN
faba-217	323	29	means	mean	VERB
faba-217	323	30	weak	weak	ADJ
faba-217	323	31	internal	internal	ADJ
faba-217	323	32	control	control	NOUN
faba-217	323	33	around	around	ADP
faba-217	323	34	the	the	DET
faba-217	323	35	preparation	preparation	NOUN
faba-217	323	36	of	of	ADP
faba-217	323	37	financial	financial	ADJ
faba-217	323	38	statement	statement	NOUN
faba-217	323	39	.	.	PUNCT
faba-217	324	1	therefore	therefore	ADV
faba-217	324	2	,	,	PUNCT
faba-217	324	3	the	the	DET
faba-217	324	4	earning	earn	VERB
faba-217	324	5	management	management	NOUN
faba-217	324	6	could	could	AUX
faba-217	324	7	be	be	AUX
faba-217	324	8	undetected	undetecte	VERB
faba-217	324	9	by	by	ADP
faba-217	324	10	internal	internal	ADJ
faba-217	324	11	controls	control	NOUN
faba-217	324	12	.	.	PUNCT
faba-217	325	1	firms	firm	NOUN
faba-217	325	2	audited	audit	VERB
faba-217	325	3	by	by	ADP
faba-217	325	4	big	big	ADJ
faba-217	325	5	4	4	NUM
faba-217	325	6	have	have	VERB
faba-217	325	7	a	a	DET
faba-217	325	8	higher	high	ADJ
faba-217	325	9	frq	frq	NOUN
faba-217	325	10	than	than	ADP
faba-217	325	11	others	other	NOUN
faba-217	325	12	,	,	PUNCT
faba-217	325	13	which	which	PRON
faba-217	325	14	is	be	AUX
faba-217	325	15	consistent	consistent	ADJ
faba-217	325	16	with	with	ADP
faba-217	325	17	the	the	DET
faba-217	325	18	literature	literature	NOUN
faba-217	325	19	.	.	PUNCT
faba-217	326	1	large	large	ADJ
faba-217	326	2	firms	firm	NOUN
faba-217	326	3	report	report	VERB
faba-217	326	4	a	a	DET
faba-217	326	5	higher	high	ADJ
faba-217	326	6	frq	frq	NOUN
faba-217	326	7	.	.	PUNCT
faba-217	327	1	due	due	ADP
faba-217	327	2	to	to	ADP
faba-217	327	3	their	their	PRON
faba-217	327	4	exposure	exposure	NOUN
faba-217	327	5	to	to	ADP
faba-217	327	6	the	the	DET
faba-217	327	7	market	market	NOUN
faba-217	327	8	and	and	CCONJ
faba-217	327	9	analysts	analyst	NOUN
faba-217	327	10	,	,	PUNCT
faba-217	327	11	large	large	ADJ
faba-217	327	12	firms	firm	NOUN
faba-217	327	13	are	be	AUX
faba-217	327	14	more	more	ADV
faba-217	327	15	prudent	prudent	ADJ
faba-217	327	16	in	in	ADP
faba-217	327	17	using	use	VERB
faba-217	327	18	discretionary	discretionary	ADJ
faba-217	327	19	accruals	accrual	NOUN
faba-217	327	20	.	.	PUNCT
faba-217	328	1	leveraged	leveraged	ADJ
faba-217	328	2	firms	firm	NOUN
faba-217	328	3	report	report	VERB
faba-217	328	4	a	a	DET
faba-217	328	5	lower	lower	ADV
faba-217	328	6	frq	frq	ADJ
faba-217	328	7	due	due	ADP
faba-217	328	8	to	to	ADP
faba-217	328	9	financial	financial	ADJ
faba-217	328	10	constraints	constraint	NOUN
faba-217	328	11	and	and	CCONJ
faba-217	328	12	pressure	pressure	NOUN
faba-217	328	13	to	to	PART
faba-217	328	14	meet	meet	VERB
faba-217	328	15	financial	financial	ADJ
faba-217	328	16	covenants	covenant	NOUN
faba-217	328	17	.	.	PUNCT
faba-217	329	1	taken	take	VERB
faba-217	329	2	together	together	ADV
faba-217	329	3	,	,	PUNCT
faba-217	329	4	our	our	PRON
faba-217	329	5	control	control	NOUN
faba-217	329	6	variables	variable	NOUN
faba-217	329	7	are	be	AUX
faba-217	329	8	in	in	ADP
faba-217	329	9	line	line	NOUN
faba-217	329	10	with	with	ADP
faba-217	329	11	the	the	DET
faba-217	329	12	literature	literature	NOUN
faba-217	329	13	which	which	PRON
faba-217	329	14	validate	validate	VERB
faba-217	329	15	our	our	PRON
faba-217	329	16	approach	approach	NOUN
faba-217	329	17	.	.	PUNCT
faba-217	330	1	the	the	DET
faba-217	330	2	adjusted	adjusted	ADJ
faba-217	330	3	r	r	NOUN
faba-217	330	4	squared	square	VERB
faba-217	330	5	is	be	AUX
faba-217	330	6	situated	situate	VERB
faba-217	330	7	around	around	ADP
faba-217	330	8	10	10	NUM
faba-217	330	9	%	%	NOUN
faba-217	330	10	;	;	PUNCT
faba-217	330	11	this	this	PRON
faba-217	330	12	is	be	AUX
faba-217	330	13	comparable	comparable	ADJ
faba-217	330	14	to	to	ADP
faba-217	330	15	the	the	DET
faba-217	330	16	adjusted	adjust	VERB
faba-217	330	17	r	r	NOUN
faba-217	330	18	squared	square	VERB
faba-217	330	19	obtained	obtain	VERB
faba-217	330	20	by	by	ADP
faba-217	330	21	bermpei	bermpei	PROPN
faba-217	330	22	et	et	PROPN
faba-217	330	23	al	al	PROPN
faba-217	330	24	.	.	PROPN
faba-217	330	25	(	(	PUNCT
faba-217	330	26	2021	2021	NUM
faba-217	330	27	)	)	PUNCT
faba-217	330	28	,	,	PUNCT
faba-217	330	29	goncalves	goncalve	NOUN
faba-217	330	30	et	et	PROPN
faba-217	330	31	al	al	PROPN
faba-217	330	32	.	.	PROPN
faba-217	331	1	(	(	PUNCT
faba-217	331	2	2022	2022	NUM
faba-217	331	3	)	)	PUNCT
faba-217	331	4	,	,	PUNCT
faba-217	331	5	yung	yung	NOUN
faba-217	331	6	and	and	CCONJ
faba-217	331	7	root	root	NOUN
faba-217	331	8	(	(	PUNCT
faba-217	331	9	2019	2019	NUM
faba-217	331	10	)	)	PUNCT
faba-217	331	11	,	,	PUNCT
faba-217	331	12	jain	jain	PROPN
faba-217	331	13	et	et	PROPN
faba-217	331	14	al	al	PROPN
faba-217	331	15	.	.	PROPN
faba-217	332	1	(	(	PUNCT
faba-217	332	2	2021	2021	NUM
faba-217	332	3	)	)	PUNCT
faba-217	332	4	,	,	PUNCT
faba-217	332	5	and	and	CCONJ
faba-217	332	6	el	el	PROPN
faba-217	332	7	ghoul	ghoul	PROPN
faba-217	332	8	et	et	PROPN
faba-217	332	9	al	al	PROPN
faba-217	332	10	.	.	PROPN
faba-217	333	1	(	(	PUNCT
faba-217	333	2	2021	2021	NUM
faba-217	333	3	)	)	PUNCT
faba-217	333	4	.	.	PUNCT
faba-217	334	1	table	table	NOUN
faba-217	334	2	7	7	NUM
faba-217	334	3	.	.	PUNCT
faba-217	335	1	regression	regression	NOUN
faba-217	335	2	results	result	NOUN
faba-217	335	3	for	for	ADP
faba-217	335	4	epu	epu	NOUN
faba-217	335	5	(	(	PUNCT
faba-217	335	6	1	1	NUM
faba-217	335	7	)	)	PUNCT
faba-217	335	8	(	(	PUNCT
faba-217	335	9	2	2	NUM
faba-217	335	10	)	)	PUNCT
faba-217	335	11	(	(	PUNCT
faba-217	335	12	3	3	X
faba-217	335	13	)	)	PUNCT
faba-217	335	14	(	(	PUNCT
faba-217	335	15	4	4	X
faba-217	335	16	)	)	PUNCT
faba-217	335	17	frq1	frq1	NOUN
faba-217	335	18	frq2	frq2	PROPN
faba-217	335	19	frq3	frq3	PROPN
faba-217	335	20	frq4	frq4	PROPN
faba-217	335	21	epu	epu	VERB
faba-217	335	22	0.00599	0.00599	NUM
faba-217	335	23	*	*	PUNCT
faba-217	335	24	*	*	PUNCT
faba-217	335	25	*	*	PUNCT
faba-217	335	26	0.00838	0.00838	NUM
faba-217	335	27	*	*	PUNCT
faba-217	335	28	*	*	PUNCT
faba-217	335	29	*	*	PUNCT
faba-217	336	1	0.00562	0.00562	NUM
faba-217	336	2	*	*	PUNCT
faba-217	336	3	*	*	PUNCT
faba-217	336	4	*	*	NOUN
faba-217	336	5	0.00394	0.00394	X
faba-217	336	6	*	*	PUNCT
faba-217	336	7	*	*	PUNCT
faba-217	336	8	*	*	PUNCT
faba-217	336	9	(	(	PUNCT
faba-217	336	10	5.95	5.95	NUM
faba-217	336	11	)	)	PUNCT
faba-217	336	12	(	(	PUNCT
faba-217	336	13	8.92	8.92	NUM
faba-217	336	14	)	)	PUNCT
faba-217	336	15	(	(	PUNCT
faba-217	336	16	6.85	6.85	NUM
faba-217	336	17	)	)	PUNCT
faba-217	336	18	(	(	PUNCT
faba-217	336	19	4.03	4.03	X
faba-217	336	20	)	)	PUNCT
faba-217	336	21	enf	enf	NOUN
faba-217	336	22	-0.0107	-0.0107	NOUN
faba-217	336	23	*	*	PROPN
faba-217	336	24	*	*	PUNCT
faba-217	336	25	*	*	PUNCT
faba-217	336	26	-0.0101	-0.0101	NOUN
faba-217	336	27	*	*	PUNCT
faba-217	336	28	*	*	PUNCT
faba-217	336	29	*	*	PROPN
faba-217	336	30	-0.0106	-0.0106	NOUN
faba-217	336	31	*	*	PUNCT
faba-217	336	32	*	*	PUNCT
faba-217	336	33	*	*	PUNCT
faba-217	336	34	-0.00794	-0.00794	NOUN
faba-217	336	35	*	*	PUNCT
faba-217	337	1	*	*	PUNCT
faba-217	337	2	*	*	PUNCT
faba-217	337	3	(	(	PUNCT
faba-217	337	4	-9.07	-9.07	NOUN
faba-217	337	5	)	)	PUNCT
faba-217	337	6	(	(	PUNCT
faba-217	337	7	-8.77	-8.77	NUM
faba-217	337	8	)	)	PUNCT
faba-217	337	9	(	(	PUNCT
faba-217	337	10	-10.98	-10.98	NOUN
faba-217	337	11	)	)	PUNCT
faba-217	337	12	(	(	PUNCT
faba-217	337	13	-6.88	-6.88	NUM
faba-217	337	14	)	)	PUNCT
faba-217	337	15	size	size	NOUN
faba-217	337	16	-0.468	-0.468	NOUN
faba-217	337	17	*	*	NOUN
faba-217	337	18	*	*	PUNCT
faba-217	337	19	*	*	PUNCT
faba-217	338	1	-0.457	-0.457	PUNCT
faba-217	338	2	*	*	PUNCT
faba-217	338	3	*	*	PUNCT
faba-217	338	4	*	*	PUNCT
faba-217	338	5	-0.379	-0.379	PROPN
faba-217	338	6	*	*	PUNCT
faba-217	338	7	*	*	PUNCT
faba-217	338	8	*	*	PUNCT
faba-217	339	1	-0.282	-0.282	PUNCT
faba-217	339	2	*	*	PUNCT
faba-217	339	3	*	*	PUNCT
faba-217	339	4	*	*	PUNCT
faba-217	339	5	(	(	PUNCT
faba-217	339	6	-33.44	-33.44	NOUN
faba-217	339	7	)	)	PUNCT
faba-217	339	8	(	(	PUNCT
faba-217	339	9	-33.49	-33.49	PROPN
faba-217	339	10	)	)	PUNCT
faba-217	339	11	(	(	PUNCT
faba-217	339	12	-34.59	-34.59	PROPN
faba-217	339	13	)	)	PUNCT
faba-217	339	14	(	(	PUNCT
faba-217	339	15	-23.73	-23.73	CCONJ
faba-217	339	16	)	)	PUNCT
faba-217	339	17	lev	lev	NOUN
faba-217	339	18	1.949	1.949	NUM
faba-217	339	19	*	*	PUNCT
faba-217	339	20	*	*	PUNCT
faba-217	339	21	*	*	PUNCT
faba-217	340	1	1.931	1.931	NUM
faba-217	340	2	*	*	PUNCT
faba-217	340	3	*	*	PUNCT
faba-217	340	4	*	*	PUNCT
faba-217	340	5	1.411	1.411	NUM
faba-217	340	6	*	*	PUNCT
faba-217	340	7	*	*	PUNCT
faba-217	340	8	*	*	PUNCT
faba-217	340	9	0.646	0.646	NUM
faba-217	340	10	*	*	PUNCT
faba-217	340	11	*	*	PUNCT
faba-217	340	12	*	*	PUNCT
faba-217	340	13	(	(	PUNCT
faba-217	340	14	14.16	14.16	NUM
faba-217	340	15	)	)	PUNCT
faba-217	340	16	(	(	PUNCT
faba-217	340	17	14.45	14.45	NUM
faba-217	340	18	)	)	PUNCT
faba-217	340	19	(	(	PUNCT
faba-217	340	20	13.48	13.48	NUM
faba-217	340	21	)	)	PUNCT
faba-217	340	22	(	(	PUNCT
faba-217	340	23	5.04	5.04	NUM
faba-217	340	24	)	)	PUNCT
faba-217	340	25	roa	roa	NOUN
faba-217	340	26	-2.853	-2.853	NOUN
faba-217	340	27	*	*	PUNCT
faba-217	340	28	*	*	PUNCT
faba-217	340	29	*	*	PUNCT
faba-217	340	30	-2.806	-2.806	X
faba-217	340	31	*	*	PUNCT
faba-217	340	32	*	*	PUNCT
faba-217	340	33	*	*	PUNCT
faba-217	340	34	-1.713	-1.713	PUNCT
faba-217	340	35	*	*	PUNCT
faba-217	340	36	*	*	PUNCT
faba-217	340	37	*	*	PUNCT
faba-217	340	38	-2.609	-2.609	PUNCT
faba-217	340	39	*	*	PUNCT
faba-217	340	40	*	*	PUNCT
faba-217	340	41	*	*	PUNCT
faba-217	340	42	(	(	PUNCT
faba-217	340	43	-17.97	-17.97	NOUN
faba-217	340	44	)	)	PUNCT
faba-217	340	45	(	(	PUNCT
faba-217	340	46	-18.20	-18.20	NOUN
faba-217	340	47	)	)	PUNCT
faba-217	340	48	(	(	PUNCT
faba-217	340	49	-14.85	-14.85	NOUN
faba-217	340	50	)	)	PUNCT
faba-217	340	51	(	(	PUNCT
faba-217	340	52	-15.96	-15.96	PROPN
faba-217	340	53	)	)	PUNCT
faba-217	340	54	dce	dce	PROPN
faba-217	340	55	1.757	1.757	NUM
faba-217	340	56	*	*	PUNCT
faba-217	340	57	*	*	PUNCT
faba-217	340	58	*	*	PUNCT
faba-217	340	59	1.698	1.698	NUM
faba-217	340	60	*	*	PUNCT
faba-217	340	61	*	*	PUNCT
faba-217	340	62	*	*	PUNCT
faba-217	340	63	3.141	3.141	NUM
faba-217	340	64	*	*	PUNCT
faba-217	340	65	*	*	PUNCT
faba-217	340	66	*	*	PUNCT
faba-217	340	67	0.516	0.516	NUM
faba-217	340	68	*	*	PUNCT
faba-217	340	69	*	*	PUNCT
faba-217	340	70	(	(	PUNCT
faba-217	340	71	9.48	9.48	NUM
faba-217	340	72	)	)	PUNCT
faba-217	340	73	(	(	PUNCT
faba-217	340	74	9.47	9.47	NUM
faba-217	340	75	)	)	PUNCT
faba-217	340	76	(	(	PUNCT
faba-217	340	77	19.98	19.98	NUM
faba-217	340	78	)	)	PUNCT
faba-217	340	79	(	(	PUNCT
faba-217	340	80	3.19	3.19	NUM
faba-217	340	81	)	)	PUNCT
faba-217	340	82	aud	aud	NOUN
faba-217	340	83	-0.621	-0.621	PUNCT
faba-217	340	84	*	*	PUNCT
faba-217	340	85	*	*	PUNCT
faba-217	340	86	*	*	PUNCT
faba-217	340	87	-0.609	-0.609	PUNCT
faba-217	340	88	*	*	PUNCT
faba-217	340	89	*	*	PUNCT
faba-217	340	90	*	*	PUNCT
faba-217	341	1	-0.366	-0.366	PUNCT
faba-217	341	2	*	*	PUNCT
faba-217	341	3	*	*	PUNCT
faba-217	341	4	*	*	PUNCT
faba-217	341	5	-0.665	-0.665	PUNCT
faba-217	341	6	*	*	PUNCT
faba-217	341	7	*	*	PUNCT
faba-217	341	8	*	*	PUNCT
faba-217	341	9	(	(	PUNCT
faba-217	341	10	-12.60	-12.60	PROPN
faba-217	341	11	)	)	PUNCT
faba-217	341	12	(	(	PUNCT
faba-217	341	13	-12.66	-12.66	NOUN
faba-217	341	14	)	)	PUNCT
faba-217	341	15	(	(	PUNCT
faba-217	341	16	-9.13	-9.13	NUM
faba-217	341	17	)	)	PUNCT
faba-217	341	18	(	(	PUNCT
faba-217	341	19	-13.42	-13.42	NOUN
faba-217	341	20	)	)	PUNCT
faba-217	341	21	res	re	NOUN
faba-217	341	22	0.465	0.465	NOUN
faba-217	341	23	*	*	PUNCT
faba-217	342	1	*	*	PUNCT
faba-217	342	2	*	*	PUNCT
faba-217	343	1	0.418	0.418	PUNCT
faba-217	343	2	*	*	PUNCT
faba-217	343	3	*	*	PUNCT
faba-217	343	4	*	*	PUNCT
faba-217	343	5	0.462	0.462	NUM
faba-217	343	6	*	*	PUNCT
faba-217	343	7	*	*	PUNCT
faba-217	343	8	*	*	PUNCT
faba-217	343	9	0.605	0.605	NUM
faba-217	343	10	*	*	PUNCT
faba-217	343	11	*	*	PUNCT
faba-217	343	12	*	*	PUNCT
faba-217	343	13	(	(	PUNCT
faba-217	343	14	7.39	7.39	NUM
faba-217	343	15	)	)	PUNCT
faba-217	343	16	(	(	PUNCT
faba-217	343	17	6.96	6.96	NUM
faba-217	343	18	)	)	PUNCT
faba-217	343	19	(	(	PUNCT
faba-217	343	20	8.99	8.99	NUM
faba-217	343	21	)	)	PUNCT
faba-217	343	22	(	(	PUNCT
faba-217	343	23	9.57	9.57	NUM
faba-217	343	24	)	)	PUNCT
faba-217	343	25	r	r	NOUN
faba-217	343	26	-	-	PUNCT
faba-217	343	27	squared	square	VERB
faba-217	343	28	0.1224	0.1224	NUM
faba-217	343	29	0.1273	0.1273	NUM
faba-217	343	30	0.1263	0.1263	NUM
faba-217	343	31	0.0824	0.0824	NUM
faba-217	343	32	no	no	NOUN
faba-217	343	33	.	.	PUNCT
faba-217	343	34	of	of	ADP
faba-217	343	35	observations	observation	NOUN
faba-217	344	1	284	284	NUM
faba-217	344	2	908	908	NUM
faba-217	344	3	284	284	NUM
faba-217	344	4	908	908	NUM
faba-217	344	5	284	284	NUM
faba-217	344	6	908	908	NUM
faba-217	344	7	284	284	NUM
faba-217	344	8	908	908	NUM
faba-217	344	9	country	country	NOUN
faba-217	344	10	fixed	fix	VERB
faba-217	344	11	effects	effect	NOUN
faba-217	345	1	yes	yes	INTJ
faba-217	346	1	yes	yes	INTJ
faba-217	347	1	yes	yes	INTJ
faba-217	348	1	yes	yes	INTJ
faba-217	348	2	industry	industry	NOUN
faba-217	348	3	fixed	fix	VERB
faba-217	348	4	effects	effect	NOUN
faba-217	349	1	yes	yes	INTJ
faba-217	350	1	yes	yes	INTJ
faba-217	351	1	yes	yes	INTJ
faba-217	352	1	yes	yes	INTJ
faba-217	352	2	table	table	NOUN
faba-217	352	3	description	description	NOUN
faba-217	352	4	:	:	PUNCT
faba-217	352	5	this	this	DET
faba-217	352	6	table	table	NOUN
faba-217	352	7	presents	present	VERB
faba-217	352	8	the	the	DET
faba-217	352	9	regression	regression	NOUN
faba-217	352	10	results	result	NOUN
faba-217	352	11	for	for	ADP
faba-217	352	12	regression	regression	NOUN
faba-217	352	13	results	result	NOUN
faba-217	352	14	for	for	ADP
faba-217	352	15	epu	epu	NOUN
faba-217	352	16	.	.	PUNCT
faba-217	353	1	in	in	ADP
faba-217	353	2	each	each	DET
faba-217	353	3	case	case	NOUN
faba-217	353	4	,	,	PUNCT
faba-217	353	5	we	we	PRON
faba-217	353	6	employed	employ	VERB
faba-217	353	7	an	an	DET
faba-217	353	8	ols	ol	NOUN
faba-217	353	9	regression	regression	NOUN
faba-217	353	10	with	with	ADP
faba-217	353	11	fixed	fix	VERB
faba-217	353	12	effects	effect	NOUN
faba-217	353	13	.	.	PUNCT
faba-217	354	1	in	in	ADP
faba-217	354	2	the	the	DET
faba-217	354	3	interaction	interaction	NOUN
faba-217	354	4	terms	term	NOUN
faba-217	354	5	,	,	PUNCT
faba-217	354	6	we	we	PRON
faba-217	354	7	center	center	VERB
faba-217	354	8	epu	epu	NOUN
faba-217	354	9	and	and	CCONJ
faba-217	354	10	enf	enf	NOUN
faba-217	354	11	by	by	ADP
faba-217	354	12	subtracting	subtract	VERB
faba-217	354	13	the	the	DET
faba-217	354	14	mean	mean	ADJ
faba-217	354	15	value	value	NOUN
faba-217	354	16	.	.	PUNCT
faba-217	355	1	in	in	ADP
faba-217	355	2	each	each	DET
faba-217	355	3	model	model	NOUN
faba-217	355	4	,	,	PUNCT
faba-217	355	5	the	the	DET
faba-217	355	6	standard	standard	ADJ
faba-217	355	7	errors	error	NOUN
faba-217	355	8	are	be	AUX
faba-217	355	9	clustered	cluster	VERB
faba-217	355	10	at	at	ADP
faba-217	355	11	the	the	DET
faba-217	355	12	firm	firm	ADJ
faba-217	355	13	level	level	NOUN
faba-217	355	14	.	.	PUNCT
faba-217	356	1	the	the	DET
faba-217	356	2	t	t	PROPN
faba-217	356	3	-	-	PUNCT
faba-217	356	4	values	value	NOUN
faba-217	356	5	are	be	AUX
faba-217	356	6	in	in	ADP
faba-217	356	7	parentheses	parenthesis	NOUN
faba-217	356	8	.	.	PUNCT
faba-217	357	1	the	the	DET
faba-217	357	2	significance	significance	NOUN
faba-217	357	3	levels	level	NOUN
faba-217	357	4	at	at	ADP
faba-217	357	5	10	10	NUM
faba-217	357	6	%	%	NOUN
faba-217	357	7	,	,	PUNCT
faba-217	357	8	5	5	NUM
faba-217	357	9	%	%	NOUN
faba-217	357	10	and	and	CCONJ
faba-217	357	11	1	1	NUM
faba-217	357	12	%	%	NOUN
faba-217	357	13	are	be	AUX
faba-217	357	14	represented	represent	VERB
faba-217	357	15	by	by	ADP
faba-217	357	16	*	*	NOUN
faba-217	357	17	,	,	PUNCT
faba-217	357	18	*	*	PUNCT
faba-217	357	19	*	*	PUNCT
faba-217	357	20	,	,	PUNCT
faba-217	357	21	and	and	CCONJ
faba-217	357	22	*	*	PUNCT
faba-217	357	23	*	*	PUNCT
faba-217	357	24	*	*	PUNCT
faba-217	357	25	,	,	PUNCT
faba-217	357	26	respectively	respectively	ADV
faba-217	357	27	.	.	PUNCT
faba-217	358	1	our	our	PRON
faba-217	358	2	results	result	NOUN
faba-217	358	3	suggest	suggest	VERB
faba-217	358	4	that	that	SCONJ
faba-217	358	5	the	the	DET
faba-217	358	6	epu	epu	PROPN
faba-217	358	7	exacerbates	exacerbate	VERB
faba-217	358	8	earning	earn	VERB
faba-217	358	9	management	management	NOUN
faba-217	358	10	and	and	CCONJ
faba-217	358	11	reduces	reduce	VERB
faba-217	358	12	the	the	DET
faba-217	358	13	frq	frq	PROPN
faba-217	358	14	.	.	PUNCT
faba-217	359	1	in	in	ADP
faba-217	359	2	times	time	NOUN
faba-217	359	3	of	of	ADP
faba-217	359	4	high	high	ADJ
faba-217	359	5	uncertainty	uncertainty	NOUN
faba-217	359	6	,	,	PUNCT
faba-217	359	7	it	it	PRON
faba-217	359	8	seems	seem	VERB
faba-217	359	9	that	that	SCONJ
faba-217	359	10	management	management	NOUN
faba-217	359	11	incentives	incentive	NOUN
faba-217	359	12	prevail	prevail	VERB
faba-217	359	13	over	over	ADP
faba-217	359	14	accounting	accounting	NOUN
faba-217	359	15	principles	principle	NOUN
faba-217	359	16	and	and	CCONJ
faba-217	359	17	the	the	DET
faba-217	359	18	public	public	ADJ
faba-217	359	19	mission	mission	NOUN
faba-217	359	20	of	of	ADP
faba-217	359	21	accounting	accounting	NOUN
faba-217	359	22	.	.	PUNCT
faba-217	360	1	next	next	ADV
faba-217	360	2	,	,	PUNCT
faba-217	360	3	we	we	PRON
faba-217	360	4	attempt	attempt	VERB
faba-217	360	5	to	to	PART
faba-217	360	6	identify	identify	VERB
faba-217	360	7	several	several	ADJ
faba-217	360	8	reasons	reason	NOUN
faba-217	360	9	why	why	SCONJ
faba-217	360	10	the	the	DET
faba-217	360	11	epu	epu	NOUN
faba-217	360	12	is	be	AUX
faba-217	360	13	negatively	negatively	ADV
faba-217	360	14	associated	associate	VERB
faba-217	360	15	with	with	ADP
faba-217	360	16	frq	frq	PROPN
faba-217	360	17	.	.	PUNCT
faba-217	361	1	peng	peng	PROPN
faba-217	361	2	et	et	PROPN
faba-217	361	3	al	al	PROPN
faba-217	361	4	.	.	PROPN
faba-217	361	5	(	(	PUNCT
faba-217	361	6	2020	2020	NUM
faba-217	361	7	)	)	PUNCT
faba-217	361	8	indicate	indicate	VERB
faba-217	361	9	that	that	SCONJ
faba-217	361	10	good	good	ADJ
faba-217	361	11	news	news	NOUN
faba-217	361	12	related	relate	VERB
faba-217	361	13	to	to	ADP
faba-217	361	14	earnings	earning	NOUN
faba-217	361	15	diminishes	diminish	VERB
faba-217	361	16	the	the	DET
faba-217	361	17	overall	overall	ADJ
faba-217	361	18	uncertainty	uncertainty	NOUN
faba-217	361	19	.	.	PUNCT
faba-217	362	1	when	when	SCONJ
faba-217	362	2	the	the	DET
faba-217	362	3	epu	epu	NOUN
faba-217	362	4	increases	increase	VERB
faba-217	362	5	,	,	PUNCT
faba-217	362	6	investors	investor	NOUN
faba-217	362	7	,	,	PUNCT
faba-217	362	8	analysts	analyst	NOUN
faba-217	362	9	,	,	PUNCT
faba-217	362	10	and	and	CCONJ
faba-217	362	11	creditors	creditor	NOUN
faba-217	362	12	tend	tend	VERB
faba-217	362	13	to	to	PART
faba-217	362	14	become	become	VERB
faba-217	362	15	more	more	ADV
faba-217	362	16	pessimistic	pessimistic	ADJ
faba-217	362	17	.	.	PUNCT
faba-217	363	1	this	this	PRON
faba-217	363	2	could	could	AUX
faba-217	363	3	mean	mean	VERB
faba-217	363	4	a	a	DET
faba-217	363	5	decrease	decrease	NOUN
faba-217	363	6	in	in	ADP
faba-217	363	7	corporate	corporate	ADJ
faba-217	363	8	ratings	rating	NOUN
faba-217	363	9	,	,	PUNCT
faba-217	363	10	a	a	DET
faba-217	363	11	withdrawal	withdrawal	NOUN
faba-217	363	12	of	of	ADP
faba-217	363	13	investor	investor	NOUN
faba-217	363	14	support	support	NOUN
faba-217	363	15	,	,	PUNCT
faba-217	363	16	and	and	CCONJ
faba-217	363	17	a	a	DET
faba-217	363	18	shortage	shortage	NOUN
faba-217	363	19	of	of	ADP
faba-217	363	20	financial	financial	ADJ
faba-217	363	21	resources	resource	NOUN
faba-217	363	22	for	for	ADP
faba-217	363	23	companies	company	NOUN
faba-217	363	24	.	.	PUNCT
faba-217	364	1	then	then	ADV
faba-217	364	2	the	the	DET
faba-217	364	3	management	management	NOUN
faba-217	364	4	incentives	incentive	NOUN
faba-217	364	5	and	and	CCONJ
faba-217	364	6	pressures	pressure	NOUN
faba-217	364	7	are	be	AUX
faba-217	364	8	to	to	PART
faba-217	364	9	reduce	reduce	VERB
faba-217	364	10	the	the	DET
faba-217	364	11	uncertainty	uncertainty	NOUN
faba-217	364	12	of	of	ADP
faba-217	364	13	the	the	DET
faba-217	364	14	firm	firm	ADJ
faba-217	364	15	prospects	prospect	NOUN
faba-217	364	16	.	.	PUNCT
faba-217	365	1	meeting	meeting	NOUN
faba-217	365	2	or	or	CCONJ
faba-217	365	3	even	even	ADV
faba-217	365	4	exceeding	exceed	VERB
faba-217	365	5	the	the	DET
faba-217	365	6	analyst	analyst	NOUN
faba-217	365	7	earnings	earning	NOUN
faba-217	365	8	forecast	forecast	NOUN
faba-217	365	9	is	be	AUX
faba-217	365	10	a	a	DET
faba-217	365	11	useful	useful	ADJ
faba-217	365	12	tool	tool	NOUN
faba-217	365	13	for	for	ADP
faba-217	365	14	management	management	NOUN
faba-217	365	15	to	to	PART
faba-217	365	16	create	create	VERB
faba-217	365	17	good	good	ADJ
faba-217	365	18	news	news	NOUN
faba-217	365	19	related	relate	VERB
faba-217	365	20	to	to	ADP
faba-217	365	21	earnings	earning	NOUN
faba-217	365	22	.	.	PUNCT
faba-217	366	1	upward	upward	ADJ
faba-217	366	2	earnings	earning	NOUN
faba-217	366	3	management	management	NOUN
faba-217	366	4	will	will	AUX
faba-217	366	5	help	help	VERB
faba-217	366	6	them	they	PRON
faba-217	366	7	achieve	achieve	VERB
faba-217	366	8	this	this	PRON
faba-217	366	9	.	.	PUNCT
faba-217	367	1	arouri	arouri	PROPN
faba-217	367	2	et	et	PROPN
faba-217	367	3	al	al	PROPN
faba-217	367	4	.	.	PUNCT
faba-217	368	1	(	(	PUNCT
faba-217	368	2	2016	2016	NUM
faba-217	368	3	)	)	PUNCT
faba-217	368	4	discussed	discuss	VERB
faba-217	368	5	how	how	SCONJ
faba-217	368	6	epu	epu	PROPN
faba-217	368	7	affects	affect	VERB
faba-217	368	8	business	business	NOUN
faba-217	368	9	operations	operation	NOUN
faba-217	368	10	.	.	PUNCT
faba-217	369	1	supply	supply	NOUN
faba-217	369	2	chains	chain	NOUN
faba-217	369	3	,	,	PUNCT
faba-217	369	4	production	production	NOUN
faba-217	369	5	costs	cost	NOUN
faba-217	369	6	,	,	PUNCT
faba-217	369	7	and	and	CCONJ
faba-217	369	8	earnings	earning	NOUN
faba-217	369	9	are	be	AUX
faba-217	369	10	affected	affect	VERB
faba-217	369	11	by	by	ADP
faba-217	369	12	epu	epu	PROPN
faba-217	369	13	.	.	PUNCT
faba-217	370	1	therefore	therefore	ADV
faba-217	370	2	,	,	PUNCT
faba-217	370	3	the	the	DET
faba-217	370	4	profitability	profitability	NOUN
faba-217	370	5	of	of	ADP
faba-217	370	6	the	the	DET
faba-217	370	7	company	company	NOUN
faba-217	370	8	will	will	AUX
faba-217	370	9	decrease	decrease	VERB
faba-217	370	10	.	.	PUNCT
faba-217	371	1	shin	shin	PROPN
faba-217	371	2	(	(	PUNCT
faba-217	371	3	2019	2019	NUM
faba-217	371	4	)	)	PUNCT
faba-217	371	5	pointed	point	VERB
faba-217	371	6	out	out	ADP
faba-217	371	7	that	that	SCONJ
faba-217	371	8	the	the	DET
faba-217	371	9	market	market	NOUN
faba-217	371	10	reacts	react	VERB
faba-217	371	11	more	more	ADV
faba-217	371	12	negatively	negatively	ADV
faba-217	371	13	to	to	ADP
faba-217	371	14	small	small	ADJ
faba-217	371	15	losses	loss	NOUN
faba-217	371	16	under	under	ADP
faba-217	371	17	high	high	ADJ
faba-217	371	18	uncertainty	uncertainty	NOUN
faba-217	371	19	.	.	PUNCT
faba-217	372	1	consequently	consequently	ADV
faba-217	372	2	,	,	PUNCT
faba-217	372	3	management	management	NOUN
faba-217	372	4	incentives	incentive	NOUN
faba-217	372	5	are	be	AUX
faba-217	372	6	to	to	PART
faba-217	372	7	avoid	avoid	VERB
faba-217	372	8	small	small	ADJ
faba-217	372	9	losses	loss	NOUN
faba-217	372	10	at	at	ADP
faba-217	372	11	any	any	DET
faba-217	372	12	cost	cost	NOUN
faba-217	372	13	.	.	PUNCT
faba-217	373	1	increase	increase	VERB
faba-217	373	2	profitability	profitability	NOUN
faba-217	373	3	by	by	ADP
faba-217	373	4	applying	apply	VERB
faba-217	373	5	discretionary	discretionary	ADJ
faba-217	373	6	behavior	behavior	NOUN
faba-217	373	7	in	in	ADP
faba-217	373	8	determining	determine	VERB
faba-217	373	9	accruals	accrual	NOUN
faba-217	373	10	seems	seem	VERB
faba-217	373	11	the	the	DET
faba-217	373	12	best	good	ADJ
faba-217	373	13	option	option	NOUN
faba-217	373	14	available	available	ADJ
faba-217	373	15	.	.	PUNCT
faba-217	374	1	accounting	accounting	NOUN
faba-217	374	2	enforcement	enforcement	NOUN
faba-217	374	3	and	and	CCONJ
faba-217	374	4	epu	epu	NOUN
faba-217	374	5	in	in	ADP
faba-217	374	6	this	this	DET
faba-217	374	7	section	section	NOUN
faba-217	374	8	,	,	PUNCT
faba-217	374	9	we	we	PRON
faba-217	374	10	analyze	analyze	VERB
faba-217	374	11	the	the	DET
faba-217	374	12	possible	possible	ADJ
faba-217	374	13	role	role	NOUN
faba-217	374	14	of	of	ADP
faba-217	374	15	high	high	ADJ
faba-217	374	16	accounting	accounting	NOUN
faba-217	374	17	enforcement	enforcement	NOUN
faba-217	374	18	in	in	ADP
faba-217	374	19	countering	counter	VERB
faba-217	374	20	the	the	DET
faba-217	374	21	effects	effect	NOUN
faba-217	374	22	catalin	catalin	PROPN
faba-217	374	23	mos	mos	PROPN
faba-217	374	24	/	/	SYM
faba-217	374	25	finance	finance	PROPN
faba-217	374	26	,	,	PUNCT
faba-217	374	27	accounting	accounting	NOUN
faba-217	374	28	and	and	CCONJ
faba-217	374	29	business	business	NOUN
faba-217	374	30	analysis	analysis	NOUN
faba-217	374	31	,	,	PUNCT
faba-217	374	32	volume	volume	NOUN
faba-217	374	33	6	6	NUM
faba-217	374	34	,	,	PUNCT
faba-217	374	35	issue	issue	NOUN
faba-217	374	36	2	2	NUM
faba-217	374	37	,	,	PUNCT
faba-217	374	38	2024	2024	NUM
faba-217	374	39	170	170	NUM
faba-217	374	40	of	of	ADP
faba-217	374	41	epu	epu	PROPN
faba-217	374	42	.	.	PUNCT
faba-217	375	1	for	for	ADP
faba-217	375	2	this	this	DET
faba-217	375	3	purpose	purpose	NOUN
faba-217	375	4	,	,	PUNCT
faba-217	375	5	we	we	PRON
faba-217	375	6	introduce	introduce	VERB
faba-217	375	7	in	in	ADP
faba-217	375	8	regression	regression	NOUN
faba-217	375	9	an	an	DET
faba-217	375	10	interaction	interaction	NOUN
faba-217	375	11	term	term	NOUN
faba-217	375	12	between	between	ADP
faba-217	375	13	epu	epu	PROPN
faba-217	375	14	and	and	CCONJ
faba-217	375	15	enf	enf	PROPN
faba-217	375	16	(	(	PUNCT
faba-217	375	17	epu#enf	epu#enf	PROPN
faba-217	375	18	)	)	PUNCT
faba-217	375	19	.	.	PUNCT
faba-217	376	1	table	table	NOUN
faba-217	376	2	8	8	NUM
faba-217	376	3	shows	show	VERB
faba-217	376	4	the	the	DET
faba-217	376	5	results	result	NOUN
faba-217	376	6	of	of	ADP
faba-217	376	7	the	the	DET
faba-217	376	8	regression	regression	NOUN
faba-217	376	9	.	.	PUNCT
faba-217	377	1	the	the	DET
faba-217	377	2	coefficient	coefficient	NOUN
faba-217	377	3	of	of	ADP
faba-217	377	4	epu#enf	epu#enf	PROPN
faba-217	377	5	is	be	AUX
faba-217	377	6	negative	negative	ADJ
faba-217	377	7	in	in	ADP
faba-217	377	8	all	all	DET
faba-217	377	9	models	model	NOUN
faba-217	377	10	and	and	CCONJ
faba-217	377	11	is	be	AUX
faba-217	377	12	statistically	statistically	ADV
faba-217	377	13	significant	significant	ADJ
faba-217	377	14	at	at	ADP
faba-217	377	15	1	1	NUM
faba-217	377	16	%	%	NOUN
faba-217	377	17	level	level	NOUN
faba-217	377	18	.	.	PUNCT
faba-217	378	1	this	this	PRON
faba-217	378	2	means	mean	VERB
faba-217	378	3	that	that	SCONJ
faba-217	378	4	accounting	accounting	NOUN
faba-217	378	5	enforcement	enforcement	NOUN
faba-217	378	6	can	can	AUX
faba-217	378	7	reduce	reduce	VERB
faba-217	378	8	the	the	DET
faba-217	378	9	negative	negative	ADJ
faba-217	378	10	association	association	NOUN
faba-217	378	11	between	between	ADP
faba-217	378	12	frq	frq	PROPN
faba-217	378	13	and	and	CCONJ
faba-217	378	14	epu	epu	PROPN
faba-217	378	15	.	.	PUNCT
faba-217	379	1	an	an	DET
faba-217	379	2	increase	increase	NOUN
faba-217	379	3	with	with	ADP
faba-217	379	4	one	one	NUM
faba-217	379	5	unit	unit	NOUN
faba-217	379	6	in	in	ADP
faba-217	379	7	the	the	DET
faba-217	379	8	enf	enf	NOUN
faba-217	379	9	will	will	AUX
faba-217	379	10	lead	lead	VERB
faba-217	379	11	to	to	ADP
faba-217	379	12	a	a	DET
faba-217	379	13	decrease	decrease	NOUN
faba-217	379	14	in	in	ADP
faba-217	379	15	the	the	DET
faba-217	379	16	negative	negative	ADJ
faba-217	379	17	association	association	NOUN
faba-217	379	18	between	between	ADP
faba-217	379	19	frq	frq	PROPN
faba-217	379	20	and	and	CCONJ
faba-217	379	21	epu	epu	NOUN
faba-217	379	22	by	by	ADP
faba-217	379	23	0.00756	0.00756	NUM
faba-217	379	24	in	in	ADP
faba-217	379	25	model	model	NOUN
faba-217	379	26	5	5	NUM
faba-217	379	27	,	,	PUNCT
faba-217	379	28	0.000712	0.000712	NUM
faba-217	379	29	in	in	ADP
faba-217	379	30	model	model	NOUN
faba-217	379	31	6	6	NUM
faba-217	379	32	,	,	PUNCT
faba-217	379	33	0.000680	0.000680	NUM
faba-217	379	34	in	in	ADP
faba-217	379	35	model	model	NOUN
faba-217	379	36	7	7	NUM
faba-217	379	37	,	,	PUNCT
faba-217	379	38	and	and	CCONJ
faba-217	379	39	by	by	ADP
faba-217	379	40	0.00768	0.00768	NUM
faba-217	379	41	in	in	ADP
faba-217	379	42	model	model	NOUN
faba-217	379	43	8	8	NUM
faba-217	379	44	.	.	PUNCT
faba-217	380	1	in	in	ADP
faba-217	380	2	relative	relative	ADJ
faba-217	380	3	terms	term	NOUN
faba-217	380	4	,	,	PUNCT
faba-217	380	5	accounting	accounting	NOUN
faba-217	380	6	enforcement	enforcement	NOUN
faba-217	380	7	reduces	reduce	VERB
faba-217	380	8	the	the	DET
faba-217	380	9	negative	negative	ADJ
faba-217	380	10	association	association	NOUN
faba-217	380	11	between	between	ADP
faba-217	380	12	frq	frq	PROPN
faba-217	380	13	and	and	CCONJ
faba-217	380	14	epu	epu	NOUN
faba-217	380	15	by	by	ADP
faba-217	380	16	17.38	17.38	NUM
faba-217	380	17	%	%	NOUN
faba-217	380	18	in	in	ADP
faba-217	380	19	model	model	NOUN
faba-217	380	20	5	5	NUM
faba-217	380	21	,	,	PUNCT
faba-217	380	22	10.41	10.41	NUM
faba-217	380	23	%	%	NOUN
faba-217	380	24	in	in	ADP
faba-217	380	25	model	model	NOUN
faba-217	380	26	6	6	NUM
faba-217	380	27	,	,	PUNCT
faba-217	380	28	16.39	16.39	NUM
faba-217	380	29	%	%	NOUN
faba-217	380	30	in	in	ADP
faba-217	380	31	model	model	NOUN
faba-217	380	32	7	7	NUM
faba-217	380	33	,	,	PUNCT
faba-217	380	34	and	and	CCONJ
faba-217	380	35	17.54	17.54	NUM
faba-217	380	36	%	%	NOUN
faba-217	380	37	in	in	ADP
faba-217	380	38	model	model	NOUN
faba-217	380	39	8	8	NUM
faba-217	380	40	.	.	PUNCT
faba-217	380	41	table	table	NOUN
faba-217	380	42	8	8	NUM
faba-217	380	43	.	.	PUNCT
faba-217	381	1	regression	regression	NOUN
faba-217	381	2	results	result	NOUN
faba-217	381	3	with	with	ADP
faba-217	381	4	the	the	DET
faba-217	381	5	interaction	interaction	NOUN
faba-217	381	6	term	term	NOUN
faba-217	381	7	between	between	ADP
faba-217	381	8	epu	epu	PROPN
faba-217	381	9	and	and	CCONJ
faba-217	381	10	enf	enf	PROPN
faba-217	381	11	(	(	PUNCT
faba-217	381	12	5	5	NUM
faba-217	381	13	)	)	PUNCT
faba-217	381	14	(	(	PUNCT
faba-217	381	15	6	6	NUM
faba-217	381	16	)	)	PUNCT
faba-217	381	17	(	(	PUNCT
faba-217	381	18	7	7	NUM
faba-217	381	19	)	)	PUNCT
faba-217	381	20	(	(	PUNCT
faba-217	381	21	8)	8)	NUM
faba-217	381	22	frq1	frq1	NOUN
faba-217	381	23	frq2	frq2	NOUN
faba-217	381	24	frq3	frq3	PROPN
faba-217	381	25	frq4	frq4	PROPN
faba-217	381	26	epu	epu	VERB
faba-217	381	27	0.00435	0.00435	NUM
faba-217	381	28	*	*	PUNCT
faba-217	381	29	*	*	PUNCT
faba-217	381	30	*	*	PUNCT
faba-217	382	1	0.00684	0.00684	PUNCT
faba-217	382	2	*	*	PUNCT
faba-217	382	3	*	*	PUNCT
faba-217	382	4	*	*	PUNCT
faba-217	383	1	0.00415	0.00415	NUM
faba-217	383	2	*	*	PUNCT
faba-217	383	3	*	*	PUNCT
faba-217	383	4	*	*	PUNCT
faba-217	383	5	0.00285	0.00285	PUNCT
faba-217	383	6	*	*	PUNCT
faba-217	383	7	*	*	PUNCT
faba-217	383	8	(	(	PUNCT
faba-217	383	9	4.31	4.31	NUM
faba-217	383	10	)	)	PUNCT
faba-217	383	11	(	(	PUNCT
faba-217	383	12	7.28	7.28	NUM
faba-217	383	13	)	)	PUNCT
faba-217	383	14	(	(	PUNCT
faba-217	383	15	5.04	5.04	NUM
faba-217	383	16	)	)	PUNCT
faba-217	383	17	(	(	PUNCT
faba-217	383	18	2.88	2.88	NUM
faba-217	383	19	)	)	PUNCT
faba-217	383	20	enf	enf	NOUN
faba-217	383	21	-0.0102	-0.0102	X
faba-217	383	22	*	*	PUNCT
faba-217	383	23	*	*	PUNCT
faba-217	383	24	*	*	PUNCT
faba-217	383	25	-0.00970	-0.00970	PUNCT
faba-217	383	26	*	*	PUNCT
faba-217	383	27	*	*	PUNCT
faba-217	383	28	*	*	PUNCT
faba-217	383	29	-0.0102	-0.0102	PUNCT
faba-217	383	30	*	*	PUNCT
faba-217	383	31	*	*	PUNCT
faba-217	383	32	*	*	NOUN
faba-217	383	33	-0.00768	-0.00768	NOUN
faba-217	383	34	*	*	PUNCT
faba-217	383	35	*	*	PUNCT
faba-217	383	36	*	*	PUNCT
faba-217	383	37	(	(	PUNCT
faba-217	383	38	-8.82	-8.82	NOUN
faba-217	383	39	)	)	PUNCT
faba-217	383	40	(	(	PUNCT
faba-217	383	41	-8.53	-8.53	NOUN
faba-217	383	42	)	)	PUNCT
faba-217	383	43	(	(	PUNCT
faba-217	383	44	-10.68	-10.68	NOUN
faba-217	383	45	)	)	PUNCT
faba-217	383	46	(	(	PUNCT
faba-217	383	47	-6.71	-6.71	NOUN
faba-217	383	48	)	)	PUNCT
faba-217	383	49	epu#enf	epu#enf	PROPN
faba-217	383	50	-0.000756	-0.000756	PROPN
faba-217	383	51	*	*	PUNCT
faba-217	383	52	*	*	PUNCT
faba-217	383	53	*	*	VERB
faba-217	383	54	-0.000712	-0.000712	NOUN
faba-217	383	55	*	*	PUNCT
faba-217	383	56	*	*	PUNCT
faba-217	383	57	*	*	PUNCT
faba-217	383	58	-0.000680	-0.000680	NOUN
faba-217	383	59	*	*	ADJ
faba-217	383	60	*	*	PUNCT
faba-217	383	61	*	*	NOUN
faba-217	383	62	-0.000500	-0.000500	NOUN
faba-217	383	63	*	*	PUNCT
faba-217	383	64	*	*	PUNCT
faba-217	383	65	*	*	PUNCT
faba-217	383	66	(	(	PUNCT
faba-217	383	67	-9.31	-9.31	NOUN
faba-217	383	68	)	)	PUNCT
faba-217	383	69	(	(	PUNCT
faba-217	383	70	-9.08	-9.08	NUM
faba-217	383	71	)	)	PUNCT
faba-217	383	72	(	(	PUNCT
faba-217	383	73	-10.20	-10.20	NOUN
faba-217	383	74	)	)	PUNCT
faba-217	383	75	(	(	PUNCT
faba-217	383	76	-6.39	-6.39	NOUN
faba-217	383	77	)	)	PUNCT
faba-217	383	78	size	size	NOUN
faba-217	383	79	-0.466	-0.466	PUNCT
faba-217	383	80	*	*	PUNCT
faba-217	383	81	*	*	PUNCT
faba-217	383	82	*	*	PUNCT
faba-217	383	83	-0.455	-0.455	PUNCT
faba-217	383	84	*	*	PUNCT
faba-217	383	85	*	*	PUNCT
faba-217	383	86	*	*	PUNCT
faba-217	383	87	-0.377	-0.377	PUNCT
faba-217	383	88	*	*	PUNCT
faba-217	383	89	*	*	PUNCT
faba-217	383	90	*	*	PUNCT
faba-217	383	91	-0.281	-0.281	PUNCT
faba-217	383	92	*	*	PUNCT
faba-217	383	93	*	*	PUNCT
faba-217	383	94	*	*	PUNCT
faba-217	383	95	(	(	PUNCT
faba-217	383	96	-33.28	-33.28	NOUN
faba-217	383	97	)	)	PUNCT
faba-217	383	98	(	(	PUNCT
faba-217	383	99	-33.33	-33.33	PROPN
faba-217	383	100	)	)	PUNCT
faba-217	383	101	(	(	PUNCT
faba-217	383	102	-34.42	-34.42	ADP
faba-217	383	103	)	)	PUNCT
faba-217	383	104	(	(	PUNCT
faba-217	383	105	-23.60	-23.60	PROPN
faba-217	383	106	)	)	PUNCT
faba-217	383	107	lev	lev	NOUN
faba-217	383	108	1.940	1.940	NUM
faba-217	383	109	*	*	PUNCT
faba-217	383	110	*	*	PUNCT
faba-217	383	111	*	*	PUNCT
faba-217	383	112	1.922	1.922	NUM
faba-217	383	113	*	*	PUNCT
faba-217	383	114	*	*	PUNCT
faba-217	383	115	*	*	PUNCT
faba-217	383	116	1.402	1.402	NUM
faba-217	383	117	*	*	PUNCT
faba-217	383	118	*	*	PUNCT
faba-217	383	119	*	*	PUNCT
faba-217	383	120	0.639	0.639	NUM
faba-217	383	121	*	*	PUNCT
faba-217	383	122	*	*	PUNCT
faba-217	383	123	*	*	PUNCT
faba-217	383	124	(	(	PUNCT
faba-217	383	125	14.09	14.09	NUM
faba-217	383	126	)	)	PUNCT
faba-217	383	127	(	(	PUNCT
faba-217	383	128	14.38	14.38	NUM
faba-217	383	129	)	)	PUNCT
faba-217	383	130	(	(	PUNCT
faba-217	383	131	13.40	13.40	NUM
faba-217	383	132	)	)	PUNCT
faba-217	383	133	(	(	PUNCT
faba-217	383	134	4.99	4.99	NUM
faba-217	383	135	)	)	PUNCT
faba-217	383	136	roa	roa	NOUN
faba-217	383	137	-2.854	-2.854	PUNCT
faba-217	383	138	*	*	PUNCT
faba-217	383	139	*	*	PUNCT
faba-217	383	140	*	*	PUNCT
faba-217	383	141	-2.807	-2.807	PUNCT
faba-217	383	142	*	*	PUNCT
faba-217	383	143	*	*	PUNCT
faba-217	383	144	*	*	PUNCT
faba-217	383	145	-1.714	-1.714	PUNCT
faba-217	383	146	*	*	PUNCT
faba-217	383	147	*	*	PUNCT
faba-217	383	148	*	*	PUNCT
faba-217	383	149	-2.610	-2.610	PUNCT
faba-217	383	150	*	*	PUNCT
faba-217	383	151	*	*	PUNCT
faba-217	383	152	*	*	PUNCT
faba-217	383	153	(	(	PUNCT
faba-217	383	154	-17.98	-17.98	PROPN
faba-217	383	155	)	)	PUNCT
faba-217	383	156	(	(	PUNCT
faba-217	383	157	-18.21	-18.21	PROPN
faba-217	383	158	)	)	PUNCT
faba-217	383	159	(	(	PUNCT
faba-217	383	160	-14.87	-14.87	PROPN
faba-217	383	161	)	)	PUNCT
faba-217	383	162	(	(	PUNCT
faba-217	383	163	-15.97	-15.97	NOUN
faba-217	383	164	)	)	PUNCT
faba-217	383	165	dce	dce	ADJ
faba-217	383	166	1.769	1.769	NUM
faba-217	383	167	*	*	PUNCT
faba-217	383	168	*	*	PUNCT
faba-217	383	169	*	*	PUNCT
faba-217	383	170	1.709	1.709	NUM
faba-217	383	171	*	*	PUNCT
faba-217	383	172	*	*	PUNCT
faba-217	383	173	*	*	PUNCT
faba-217	383	174	3.152	3.152	NUM
faba-217	383	175	*	*	PUNCT
faba-217	383	176	*	*	PUNCT
faba-217	383	177	*	*	PUNCT
faba-217	383	178	0.524	0.524	NUM
faba-217	383	179	*	*	PUNCT
faba-217	383	180	*	*	PUNCT
faba-217	383	181	(	(	PUNCT
faba-217	383	182	9.55	9.55	NUM
faba-217	383	183	)	)	PUNCT
faba-217	383	184	(	(	PUNCT
faba-217	383	185	9.53	9.53	NUM
faba-217	383	186	)	)	PUNCT
faba-217	383	187	(	(	PUNCT
faba-217	383	188	20.06	20.06	NUM
faba-217	383	189	)	)	PUNCT
faba-217	383	190	(	(	PUNCT
faba-217	383	191	3.24	3.24	NUM
faba-217	383	192	)	)	PUNCT
faba-217	383	193	aud	aud	NOUN
faba-217	383	194	-0.629	-0.629	PUNCT
faba-217	383	195	*	*	PUNCT
faba-217	383	196	*	*	PUNCT
faba-217	383	197	*	*	PUNCT
faba-217	383	198	-0.616	-0.616	PUNCT
faba-217	383	199	*	*	PUNCT
faba-217	383	200	*	*	PUNCT
faba-217	383	201	*	*	PUNCT
faba-217	383	202	-0.373	-0.373	PUNCT
faba-217	383	203	*	*	PUNCT
faba-217	383	204	*	*	PUNCT
faba-217	383	205	*	*	PUNCT
faba-217	383	206	-0.670	-0.670	PUNCT
faba-217	383	207	*	*	PUNCT
faba-217	383	208	*	*	PUNCT
faba-217	383	209	*	*	PUNCT
faba-217	383	210	(	(	PUNCT
faba-217	383	211	-12.75	-12.75	PROPN
faba-217	383	212	)	)	PUNCT
faba-217	383	213	(	(	PUNCT
faba-217	383	214	-12.81	-12.81	PROPN
faba-217	383	215	)	)	PUNCT
faba-217	383	216	(	(	PUNCT
faba-217	383	217	-9.30	-9.30	NOUN
faba-217	383	218	)	)	PUNCT
faba-217	383	219	(	(	PUNCT
faba-217	383	220	-13.52	-13.52	ADJ
faba-217	383	221	)	)	PUNCT
faba-217	383	222	res	re	NOUN
faba-217	383	223	0.466	0.466	NUM
faba-217	383	224	*	*	NOUN
faba-217	383	225	*	*	PUNCT
faba-217	383	226	*	*	NOUN
faba-217	383	227	0.419	0.419	NUM
faba-217	383	228	*	*	PUNCT
faba-217	383	229	*	*	PUNCT
faba-217	383	230	*	*	PUNCT
faba-217	383	231	0.463	0.463	NUM
faba-217	383	232	*	*	PUNCT
faba-217	383	233	*	*	PUNCT
faba-217	383	234	*	*	PUNCT
faba-217	383	235	0.606	0.606	NUM
faba-217	383	236	*	*	PUNCT
faba-217	383	237	*	*	PUNCT
faba-217	383	238	*	*	PUNCT
faba-217	383	239	(	(	PUNCT
faba-217	383	240	7.41	7.41	NUM
faba-217	383	241	)	)	PUNCT
faba-217	383	242	(	(	PUNCT
faba-217	383	243	6.98	6.98	NUM
faba-217	383	244	)	)	PUNCT
faba-217	383	245	(	(	PUNCT
faba-217	383	246	9.01	9.01	NUM
faba-217	383	247	)	)	PUNCT
faba-217	383	248	(	(	PUNCT
faba-217	384	1	9.58	9.58	NUM
faba-217	384	2	)	)	PUNCT
faba-217	384	3	r	r	NOUN
faba-217	384	4	-	-	PUNCT
faba-217	384	5	squared	square	VERB
faba-217	384	6	0.1227	0.1227	NUM
faba-217	384	7	0.1275	0.1275	NUM
faba-217	384	8	0.1267	0.1267	NUM
faba-217	384	9	0.0825	0.0825	NUM
faba-217	384	10	no	no	INTJ
faba-217	384	11	.	.	PUNCT
faba-217	385	1	of	of	ADP
faba-217	385	2	observations	observation	NOUN
faba-217	385	3	284	284	NUM
faba-217	385	4	908	908	NUM
faba-217	385	5	284	284	NUM
faba-217	385	6	908	908	NUM
faba-217	385	7	284	284	NUM
faba-217	385	8	908	908	NUM
faba-217	385	9	284	284	NUM
faba-217	385	10	908	908	NUM
faba-217	385	11	country	country	NOUN
faba-217	385	12	fixed	fix	VERB
faba-217	385	13	effects	effect	NOUN
faba-217	386	1	yes	yes	INTJ
faba-217	387	1	yes	yes	INTJ
faba-217	388	1	yes	yes	INTJ
faba-217	389	1	yes	yes	INTJ
faba-217	389	2	industry	industry	NOUN
faba-217	389	3	fixed	fix	VERB
faba-217	389	4	effects	effect	NOUN
faba-217	390	1	yes	yes	INTJ
faba-217	391	1	yes	yes	INTJ
faba-217	392	1	yes	yes	INTJ
faba-217	393	1	yes	yes	INTJ
faba-217	393	2	table	table	NOUN
faba-217	393	3	description	description	NOUN
faba-217	393	4	:	:	PUNCT
faba-217	393	5	this	this	DET
faba-217	393	6	table	table	NOUN
faba-217	393	7	presents	present	VERB
faba-217	393	8	the	the	DET
faba-217	393	9	regression	regression	NOUN
faba-217	393	10	results	result	NOUN
faba-217	393	11	for	for	ADP
faba-217	393	12	regression	regression	NOUN
faba-217	393	13	results	result	NOUN
faba-217	393	14	with	with	ADP
faba-217	393	15	the	the	DET
faba-217	393	16	interaction	interaction	NOUN
faba-217	393	17	term	term	NOUN
faba-217	393	18	between	between	ADP
faba-217	393	19	epu	epu	NOUN
faba-217	393	20	and	and	CCONJ
faba-217	393	21	enf	enf	PROPN
faba-217	393	22	.	.	PUNCT
faba-217	394	1	in	in	ADP
faba-217	394	2	each	each	DET
faba-217	394	3	case	case	NOUN
faba-217	394	4	,	,	PUNCT
faba-217	394	5	we	we	PRON
faba-217	394	6	employed	employ	VERB
faba-217	394	7	an	an	DET
faba-217	394	8	ols	ol	NOUN
faba-217	394	9	regression	regression	NOUN
faba-217	394	10	with	with	ADP
faba-217	394	11	fixed	fix	VERB
faba-217	394	12	effects	effect	NOUN
faba-217	394	13	.	.	PUNCT
faba-217	395	1	in	in	ADP
faba-217	395	2	the	the	DET
faba-217	395	3	interaction	interaction	NOUN
faba-217	395	4	terms	term	NOUN
faba-217	395	5	,	,	PUNCT
faba-217	395	6	we	we	PRON
faba-217	395	7	center	center	VERB
faba-217	395	8	epu	epu	NOUN
faba-217	395	9	and	and	CCONJ
faba-217	395	10	enf	enf	NOUN
faba-217	395	11	by	by	ADP
faba-217	395	12	subtracting	subtract	VERB
faba-217	395	13	the	the	DET
faba-217	395	14	mean	mean	ADJ
faba-217	395	15	value	value	NOUN
faba-217	395	16	.	.	PUNCT
faba-217	396	1	in	in	ADP
faba-217	396	2	each	each	DET
faba-217	396	3	model	model	NOUN
faba-217	396	4	,	,	PUNCT
faba-217	396	5	the	the	DET
faba-217	396	6	standard	standard	ADJ
faba-217	396	7	errors	error	NOUN
faba-217	396	8	are	be	AUX
faba-217	396	9	clustered	cluster	VERB
faba-217	396	10	at	at	ADP
faba-217	396	11	the	the	DET
faba-217	396	12	firm	firm	ADJ
faba-217	396	13	level	level	NOUN
faba-217	396	14	.	.	PUNCT
faba-217	397	1	the	the	DET
faba-217	397	2	t	t	PROPN
faba-217	397	3	-	-	PUNCT
faba-217	397	4	values	value	NOUN
faba-217	397	5	are	be	AUX
faba-217	397	6	in	in	ADP
faba-217	397	7	parentheses	parenthesis	NOUN
faba-217	397	8	.	.	PUNCT
faba-217	398	1	the	the	DET
faba-217	398	2	significance	significance	NOUN
faba-217	398	3	levels	level	NOUN
faba-217	398	4	at	at	ADP
faba-217	398	5	10	10	NUM
faba-217	398	6	%	%	NOUN
faba-217	398	7	,	,	PUNCT
faba-217	398	8	5	5	NUM
faba-217	398	9	%	%	NOUN
faba-217	398	10	and	and	CCONJ
faba-217	398	11	1	1	NUM
faba-217	398	12	%	%	NOUN
faba-217	398	13	are	be	AUX
faba-217	398	14	represented	represent	VERB
faba-217	398	15	by	by	ADP
faba-217	398	16	*	*	NOUN
faba-217	398	17	,	,	PUNCT
faba-217	398	18	*	*	PUNCT
faba-217	398	19	*	*	PUNCT
faba-217	398	20	,	,	PUNCT
faba-217	398	21	and	and	CCONJ
faba-217	398	22	*	*	PUNCT
faba-217	398	23	*	*	PUNCT
faba-217	398	24	*	*	PUNCT
faba-217	398	25	,	,	PUNCT
faba-217	398	26	respectively	respectively	ADV
faba-217	398	27	.	.	PUNCT
faba-217	399	1	we	we	PRON
faba-217	399	2	discussed	discuss	VERB
faba-217	399	3	in	in	ADP
faba-217	399	4	previous	previous	ADJ
faba-217	399	5	sections	section	NOUN
faba-217	399	6	that	that	PRON
faba-217	399	7	epu	epu	PROPN
faba-217	399	8	induces	induce	VERB
faba-217	399	9	pessimistic	pessimistic	ADJ
faba-217	399	10	sentiment	sentiment	NOUN
faba-217	399	11	in	in	ADP
faba-217	399	12	the	the	DET
faba-217	399	13	market	market	NOUN
faba-217	399	14	.	.	PUNCT
faba-217	400	1	this	this	DET
faba-217	400	2	sentiment	sentiment	NOUN
faba-217	400	3	leads	lead	VERB
faba-217	400	4	to	to	ADP
faba-217	400	5	a	a	DET
faba-217	400	6	decrease	decrease	NOUN
faba-217	400	7	in	in	ADP
faba-217	400	8	the	the	DET
faba-217	400	9	market	market	NOUN
faba-217	400	10	value	value	NOUN
faba-217	400	11	of	of	ADP
faba-217	400	12	companies	company	NOUN
faba-217	400	13	and	and	CCONJ
faba-217	400	14	has	have	AUX
faba-217	400	15	caused	cause	VERB
faba-217	400	16	investors	investor	NOUN
faba-217	400	17	to	to	PART
faba-217	400	18	overreact	overreact	VERB
faba-217	400	19	to	to	ADP
faba-217	400	20	bad	bad	ADJ
faba-217	400	21	news	news	NOUN
faba-217	400	22	,	,	PUNCT
faba-217	400	23	especially	especially	ADV
faba-217	400	24	those	those	PRON
faba-217	400	25	related	relate	VERB
faba-217	400	26	to	to	ADP
faba-217	400	27	earnings	earning	NOUN
faba-217	400	28	.	.	PUNCT
faba-217	401	1	accounting	accounting	NOUN
faba-217	401	2	errors	error	NOUN
faba-217	401	3	discovered	discover	VERB
faba-217	401	4	following	follow	VERB
faba-217	401	5	accounting	accounting	NOUN
faba-217	401	6	enforcement	enforcement	NOUN
faba-217	401	7	inspections	inspection	NOUN
faba-217	401	8	and	and	CCONJ
faba-217	401	9	actions	action	NOUN
faba-217	401	10	also	also	ADV
faba-217	401	11	lead	lead	VERB
faba-217	401	12	to	to	ADP
faba-217	401	13	a	a	DET
faba-217	401	14	negative	negative	ADJ
faba-217	401	15	reaction	reaction	NOUN
faba-217	401	16	from	from	ADP
faba-217	401	17	the	the	DET
faba-217	401	18	capital	capital	NOUN
faba-217	401	19	market	market	NOUN
faba-217	401	20	(	(	PUNCT
faba-217	401	21	ernstberger	ernstberger	NOUN
faba-217	401	22	et	et	PROPN
faba-217	401	23	al	al	PROPN
faba-217	401	24	.	.	PROPN
faba-217	401	25	2012	2012	NUM
faba-217	401	26	;	;	PUNCT
faba-217	401	27	christensen	christensen	PROPN
faba-217	401	28	et	et	PROPN
faba-217	401	29	al	al	PROPN
faba-217	401	30	.	.	PROPN
faba-217	401	31	2020	2020	NUM
faba-217	401	32	;	;	PUNCT
faba-217	401	33	dechow	dechow	ADV
faba-217	401	34	et	et	PROPN
faba-217	401	35	al	al	PROPN
faba-217	401	36	.	.	PROPN
faba-217	401	37	1996	1996	NUM
faba-217	401	38	;	;	PUNCT
faba-217	401	39	curtis	curtis	PROPN
faba-217	401	40	(	(	PUNCT
faba-217	401	41	2016	2016	NUM
faba-217	401	42	)	)	PUNCT
faba-217	401	43	.	.	PUNCT
faba-217	402	1	additionally	additionally	ADV
faba-217	402	2	,	,	PUNCT
faba-217	402	3	we	we	PRON
faba-217	402	4	discussed	discuss	VERB
faba-217	402	5	in	in	ADP
faba-217	402	6	previous	previous	ADJ
faba-217	402	7	sections	section	NOUN
faba-217	402	8	that	that	PRON
faba-217	402	9	errors	error	NOUN
faba-217	402	10	related	relate	VERB
faba-217	402	11	to	to	ADP
faba-217	402	12	auditors	auditor	NOUN
faba-217	402	13	made	make	VERB
faba-217	402	14	publicly	publicly	ADV
faba-217	402	15	by	by	ADP
faba-217	402	16	the	the	DET
faba-217	402	17	accounting	accounting	NOUN
faba-217	402	18	enforcement	enforcement	NOUN
faba-217	402	19	institution	institution	NOUN
faba-217	402	20	produce	produce	VERB
faba-217	402	21	negative	negative	ADJ
faba-217	402	22	reactions	reaction	NOUN
faba-217	402	23	in	in	ADP
faba-217	402	24	the	the	DET
faba-217	402	25	capital	capital	NOUN
faba-217	402	26	market	market	NOUN
faba-217	402	27	(	(	PUNCT
faba-217	402	28	dee	dee	PROPN
faba-217	402	29	et	et	PROPN
faba-217	402	30	al	al	PROPN
faba-217	402	31	.	.	PROPN
faba-217	402	32	2011	2011	NUM
faba-217	402	33	)	)	PUNCT
faba-217	402	34	.	.	PUNCT
faba-217	403	1	in	in	ADP
faba-217	403	2	countries	country	NOUN
faba-217	403	3	where	where	SCONJ
faba-217	403	4	accounting	accounting	NOUN
faba-217	403	5	enforcement	enforcement	NOUN
faba-217	403	6	is	be	AUX
faba-217	403	7	well	well	ADV
faba-217	403	8	implemented	implement	VERB
faba-217	403	9	,	,	PUNCT
faba-217	403	10	the	the	DET
faba-217	403	11	finalization	finalization	NOUN
faba-217	403	12	of	of	ADP
faba-217	403	13	the	the	DET
faba-217	403	14	process	process	NOUN
faba-217	403	15	consists	consist	VERB
faba-217	403	16	of	of	ADP
faba-217	403	17	announcing	announce	VERB
faba-217	403	18	the	the	DET
faba-217	403	19	results	result	NOUN
faba-217	403	20	.	.	PUNCT
faba-217	404	1	these	these	DET
faba-217	404	2	results	result	NOUN
faba-217	404	3	are	be	AUX
faba-217	404	4	made	make	VERB
faba-217	404	5	known	known	ADJ
faba-217	404	6	to	to	ADP
faba-217	404	7	the	the	DET
faba-217	404	8	press	press	NOUN
faba-217	404	9	and	and	CCONJ
faba-217	404	10	the	the	DET
faba-217	404	11	market	market	NOUN
faba-217	404	12	.	.	PUNCT
faba-217	405	1	these	these	DET
faba-217	405	2	results	result	NOUN
faba-217	405	3	usually	usually	ADV
faba-217	405	4	comprise	comprise	VERB
faba-217	405	5	the	the	DET
faba-217	405	6	accounting	accounting	NOUN
faba-217	405	7	errors	error	NOUN
faba-217	405	8	and	and	CCONJ
faba-217	405	9	the	the	DET
faba-217	405	10	firms	firm	NOUN
faba-217	405	11	where	where	SCONJ
faba-217	405	12	the	the	DET
faba-217	405	13	errors	error	NOUN
faba-217	405	14	were	be	AUX
faba-217	405	15	found	find	VERB
faba-217	405	16	.	.	PUNCT
faba-217	406	1	taking	take	VERB
faba-217	406	2	into	into	ADP
faba-217	406	3	account	account	NOUN
faba-217	406	4	these	these	DET
faba-217	406	5	facts	fact	NOUN
faba-217	406	6	,	,	PUNCT
faba-217	406	7	we	we	PRON
faba-217	406	8	can	can	AUX
faba-217	406	9	build	build	VERB
faba-217	406	10	the	the	DET
faba-217	406	11	following	follow	VERB
faba-217	406	12	argument	argument	NOUN
faba-217	406	13	for	for	ADP
faba-217	406	14	our	our	PRON
faba-217	406	15	results	result	NOUN
faba-217	406	16	.	.	PUNCT
faba-217	407	1	we	we	PRON
faba-217	407	2	acknowledge	acknowledge	VERB
faba-217	407	3	that	that	SCONJ
faba-217	407	4	the	the	DET
faba-217	407	5	market	market	NOUN
faba-217	407	6	is	be	AUX
faba-217	407	7	pessimistic	pessimistic	ADJ
faba-217	407	8	and	and	CCONJ
faba-217	407	9	that	that	SCONJ
faba-217	407	10	investors	investor	NOUN
faba-217	407	11	react	react	VERB
faba-217	407	12	more	more	ADV
faba-217	407	13	prudently	prudently	ADV
faba-217	407	14	to	to	PART
faba-217	407	15	firm	firm	VERB
faba-217	407	16	information	information	NOUN
faba-217	407	17	in	in	ADP
faba-217	407	18	times	time	NOUN
faba-217	407	19	of	of	ADP
faba-217	407	20	high	high	ADJ
faba-217	407	21	epu	epu	NOUN
faba-217	407	22	.	.	PUNCT
faba-217	407	23	pessimistic	pessimistic	ADJ
faba-217	407	24	sentiment	sentiment	NOUN
faba-217	407	25	and	and	CCONJ
faba-217	407	26	negative	negative	ADJ
faba-217	407	27	market	market	NOUN
faba-217	407	28	evolution	evolution	NOUN
faba-217	407	29	are	be	AUX
faba-217	407	30	general	general	ADJ
faba-217	407	31	conditions	condition	NOUN
faba-217	407	32	under	under	ADP
faba-217	407	33	high	high	ADJ
faba-217	407	34	epu	epu	NOUN
faba-217	407	35	.	.	PUNCT
faba-217	408	1	the	the	DET
faba-217	408	2	announcement	announcement	NOUN
faba-217	408	3	of	of	ADP
faba-217	408	4	negative	negative	ADJ
faba-217	408	5	outcome	outcome	NOUN
faba-217	408	6	of	of	ADP
faba-217	408	7	the	the	DET
faba-217	408	8	accounting	accounting	NOUN
faba-217	408	9	enforcement	enforcement	NOUN
faba-217	408	10	is	be	AUX
faba-217	408	11	limited	limit	VERB
faba-217	408	12	to	to	ADP
faba-217	408	13	few	few	ADJ
faba-217	408	14	firms	firm	NOUN
faba-217	408	15	annually	annually	ADV
faba-217	408	16	in	in	ADP
faba-217	408	17	each	each	DET
faba-217	408	18	country	country	NOUN
faba-217	408	19	.	.	PUNCT
faba-217	409	1	this	this	DET
faba-217	409	2	event	event	NOUN
faba-217	409	3	,	,	PUNCT
faba-217	409	4	in	in	ADP
faba-217	409	5	times	time	NOUN
faba-217	409	6	of	of	ADP
faba-217	409	7	high	high	ADJ
faba-217	409	8	epu	epu	NOUN
faba-217	409	9	,	,	PUNCT
faba-217	409	10	will	will	AUX
faba-217	409	11	only	only	ADV
faba-217	409	12	aggravate	aggravate	VERB
faba-217	409	13	the	the	DET
faba-217	409	14	general	general	ADJ
faba-217	409	15	pessimism	pessimism	NOUN
faba-217	409	16	and	and	CCONJ
faba-217	409	17	condition	condition	NOUN
faba-217	409	18	of	of	ADP
faba-217	409	19	the	the	DET
faba-217	409	20	market	market	NOUN
faba-217	409	21	.	.	PUNCT
faba-217	410	1	therefore	therefore	ADV
faba-217	410	2	,	,	PUNCT
faba-217	410	3	these	these	DET
faba-217	410	4	firms	firm	NOUN
faba-217	410	5	will	will	AUX
faba-217	410	6	face	face	VERB
faba-217	410	7	more	more	ADV
faba-217	410	8	severe	severe	ADJ
faba-217	410	9	consequences	consequence	NOUN
faba-217	410	10	and	and	CCONJ
faba-217	410	11	negative	negative	ADJ
faba-217	410	12	reactions	reaction	NOUN
faba-217	410	13	from	from	ADP
faba-217	410	14	the	the	DET
faba-217	410	15	market	market	NOUN
faba-217	410	16	.	.	PUNCT
faba-217	411	1	the	the	DET
faba-217	411	2	explanations	explanation	NOUN
faba-217	411	3	and	and	CCONJ
faba-217	411	4	reasons	reason	NOUN
faba-217	411	5	for	for	ADP
faba-217	411	6	the	the	DET
faba-217	411	7	obtained	obtain	VERB
faba-217	411	8	results	result	NOUN
faba-217	411	9	align	align	VERB
faba-217	411	10	with	with	ADP
faba-217	411	11	those	those	PRON
faba-217	411	12	presented	present	VERB
faba-217	411	13	by	by	ADP
faba-217	411	14	mos	mos	PROPN
faba-217	411	15	(	(	PUNCT
faba-217	411	16	2024b	2024b	NUM
faba-217	411	17	)	)	PUNCT
faba-217	411	18	in	in	ADP
faba-217	411	19	the	the	DET
faba-217	411	20	context	context	NOUN
faba-217	411	21	of	of	ADP
faba-217	411	22	the	the	DET
faba-217	411	23	european	european	PROPN
faba-217	411	24	union	union	PROPN
faba-217	411	25	(	(	PUNCT
faba-217	411	26	eu	eu	PROPN
faba-217	411	27	)	)	PUNCT
faba-217	411	28	.	.	PUNCT
faba-217	412	1	in	in	ADP
faba-217	412	2	that	that	DET
faba-217	412	3	study	study	NOUN
faba-217	412	4	,	,	PUNCT
faba-217	412	5	the	the	DET
faba-217	412	6	author	author	NOUN
faba-217	412	7	employed	employ	VERB
faba-217	412	8	alternative	alternative	ADJ
faba-217	412	9	measures	measure	NOUN
faba-217	412	10	of	of	ADP
faba-217	412	11	uncertainty	uncertainty	NOUN
faba-217	412	12	,	,	PUNCT
faba-217	412	13	specifically	specifically	ADV
faba-217	412	14	tailored	tailor	VERB
faba-217	412	15	to	to	ADP
faba-217	412	16	the	the	DET
faba-217	412	17	eu	eu	PROPN
faba-217	412	18	's	's	PART
faba-217	412	19	unique	unique	ADJ
faba-217	412	20	circumstances	circumstance	NOUN
faba-217	412	21	.	.	PUNCT
faba-217	413	1	catalin	catalin	PROPN
faba-217	413	2	mos	mos	PROPN
faba-217	413	3	/	/	SYM
faba-217	413	4	finance	finance	PROPN
faba-217	413	5	,	,	PUNCT
faba-217	413	6	accounting	accounting	NOUN
faba-217	413	7	and	and	CCONJ
faba-217	413	8	business	business	NOUN
faba-217	413	9	analysis	analysis	NOUN
faba-217	413	10	,	,	PUNCT
faba-217	413	11	volume	volume	NOUN
faba-217	413	12	6	6	NUM
faba-217	413	13	,	,	PUNCT
faba-217	413	14	issue	issue	NOUN
faba-217	413	15	2	2	NUM
faba-217	413	16	,	,	PUNCT
faba-217	413	17	2024	2024	NUM
faba-217	413	18	171	171	NUM
faba-217	413	19	additional	additional	ADJ
faba-217	413	20	tests	test	NOUN
faba-217	413	21	another	another	DET
faba-217	413	22	measure	measure	NOUN
faba-217	413	23	for	for	ADP
faba-217	413	24	frq	frq	ADJ
faba-217	413	25	real	real	ADJ
faba-217	413	26	earnings	earning	NOUN
faba-217	413	27	management	management	NOUN
faba-217	413	28	(	(	PUNCT
faba-217	413	29	rm	rm	NOUN
faba-217	413	30	)	)	PUNCT
faba-217	413	31	is	be	AUX
faba-217	413	32	another	another	DET
faba-217	413	33	widely	widely	ADV
faba-217	413	34	used	use	VERB
faba-217	413	35	model	model	NOUN
faba-217	413	36	to	to	PART
faba-217	413	37	estimate	estimate	VERB
faba-217	413	38	frq	frq	VERB
faba-217	413	39	.	.	PUNCT
faba-217	413	40	compared	compare	VERB
faba-217	413	41	with	with	ADP
faba-217	413	42	earnings	earning	NOUN
faba-217	413	43	management	management	NOUN
faba-217	413	44	,	,	PUNCT
faba-217	413	45	this	this	DET
faba-217	413	46	model	model	NOUN
faba-217	413	47	is	be	AUX
faba-217	413	48	designed	design	VERB
faba-217	413	49	to	to	PART
faba-217	413	50	identify	identify	VERB
faba-217	413	51	the	the	DET
faba-217	413	52	discretional	discretional	ADJ
faba-217	413	53	behavior	behavior	NOUN
faba-217	413	54	of	of	ADP
faba-217	413	55	management	management	NOUN
faba-217	413	56	when	when	SCONJ
faba-217	413	57	they	they	PRON
faba-217	413	58	choose	choose	VERB
faba-217	413	59	to	to	PART
faba-217	413	60	cut	cut	VERB
faba-217	413	61	certain	certain	ADJ
faba-217	413	62	expenses	expense	NOUN
faba-217	413	63	to	to	PART
faba-217	413	64	achieve	achieve	VERB
faba-217	413	65	the	the	DET
faba-217	413	66	desired	desire	VERB
faba-217	413	67	profitability	profitability	NOUN
faba-217	413	68	instead	instead	ADV
faba-217	413	69	of	of	ADP
faba-217	413	70	correlated	correlate	VERB
faba-217	413	71	them	they	PRON
faba-217	413	72	with	with	ADP
faba-217	413	73	the	the	DET
faba-217	413	74	actual	actual	ADJ
faba-217	413	75	needs	need	NOUN
faba-217	413	76	of	of	ADP
faba-217	413	77	the	the	DET
faba-217	413	78	firm	firm	NOUN
faba-217	413	79	.	.	PUNCT
faba-217	414	1	we	we	PRON
faba-217	414	2	follow	follow	VERB
faba-217	414	3	the	the	DET
faba-217	414	4	approach	approach	NOUN
faba-217	414	5	illustrated	illustrate	VERB
faba-217	414	6	by	by	ADP
faba-217	414	7	cohen	cohen	PROPN
faba-217	414	8	et	et	PROPN
faba-217	414	9	al	al	PROPN
faba-217	414	10	.	.	PROPN
faba-217	415	1	(	(	PUNCT
faba-217	415	2	2008	2008	NUM
faba-217	415	3	)	)	PUNCT
faba-217	415	4	.	.	PUNCT
faba-217	416	1	the	the	DET
faba-217	416	2	rm	rm	PROPN
faba-217	416	3	is	be	AUX
faba-217	416	4	the	the	DET
faba-217	416	5	residuals	residual	NOUN
faba-217	416	6	from	from	ADP
faba-217	416	7	the	the	DET
faba-217	416	8	below	below	ADJ
faba-217	416	9	model	model	NOUN
faba-217	416	10	where	where	SCONJ
faba-217	416	11	de	de	PROPN
faba-217	416	12	is	be	AUX
faba-217	416	13	discretionary	discretionary	ADJ
faba-217	416	14	expenses	expense	NOUN
faba-217	416	15	which	which	PRON
faba-217	416	16	incorporate	incorporate	VERB
faba-217	416	17	general	general	ADJ
faba-217	416	18	administrative	administrative	ADJ
faba-217	416	19	expenses	expense	NOUN
faba-217	416	20	and	and	CCONJ
faba-217	416	21	research	research	NOUN
faba-217	416	22	and	and	CCONJ
faba-217	416	23	development	development	NOUN
faba-217	416	24	expenses	expense	NOUN
faba-217	416	25	.	.	PUNCT
faba-217	417	1	the	the	DET
faba-217	417	2	remaining	remain	VERB
faba-217	417	3	notations	notation	NOUN
faba-217	417	4	are	be	AUX
faba-217	417	5	already	already	ADV
faba-217	417	6	defined	define	VERB
faba-217	417	7	in	in	ADP
faba-217	417	8	section	section	NOUN
faba-217	417	9	‘	'	PUNCT
faba-217	417	10	methodology	methodology	NOUN
faba-217	417	11	’	'	PUNCT
faba-217	417	12	.	.	PUNCT
faba-217	418	1			NOUN
faba-217	418	2	de	de	X
faba-217	418	3	it	it	PRON
faba-217	418	4	ta	ta	ADP
faba-217	418	5	it	it	PRON
faba-217	419	1	it	it	PRON
faba-217	420	1	=	=	NOUN
faba-217	420	2	α	α	NOUN
faba-217	420	3	0	0	PUNCT
faba-217	421	1	+	+	NOUN
faba-217	421	2	α	α	NOUN
faba-217	421	3	1	1	NUM
faba-217	421	4	1	1	NUM
faba-217	421	5	ta	ta	X
faba-217	421	6	it-1	it-1	ADP
faba-217	421	7	+	+	ADV
faba-217	421	8	α	α	NOUN
faba-217	421	9	2	2	NUM
faba-217	421	10			PROPN
faba-217	421	11	rev	rev	VERB
faba-217	421	12	it	it	PRON
faba-217	421	13	ta	ta	ADP
faba-217	421	14	it	it	PRON
faba-217	421	15	+ε	+ε	VERB
faba-217	421	16	it	it	PRON
faba-217	421	17	(	(	PUNCT
faba-217	421	18	5	5	X
faba-217	421	19	)	)	PUNCT
faba-217	421	20	the	the	DET
faba-217	421	21	residuals	residual	NOUN
faba-217	421	22	are	be	AUX
faba-217	421	23	the	the	DET
faba-217	421	24	deviation	deviation	NOUN
faba-217	421	25	from	from	ADP
faba-217	421	26	the	the	DET
faba-217	421	27	predicted	predict	VERB
faba-217	421	28	discretionary	discretionary	ADJ
faba-217	421	29	expenses	expense	NOUN
faba-217	421	30	.	.	PUNCT
faba-217	422	1	a	a	DET
faba-217	422	2	negative	negative	ADJ
faba-217	422	3	or	or	CCONJ
faba-217	422	4	low	low	ADJ
faba-217	422	5	value	value	NOUN
faba-217	422	6	of	of	ADP
faba-217	422	7	the	the	DET
faba-217	422	8	residuals	residual	NOUN
faba-217	422	9	from	from	ADP
faba-217	422	10	the	the	DET
faba-217	422	11	rm	rm	NOUN
faba-217	422	12	means	mean	VERB
faba-217	422	13	low	low	PROPN
faba-217	422	14	frq	frq	PROPN
faba-217	422	15	.	.	PUNCT
faba-217	423	1	to	to	PART
faba-217	423	2	ease	ease	VERB
faba-217	423	3	the	the	DET
faba-217	423	4	interpretation	interpretation	NOUN
faba-217	423	5	of	of	ADP
faba-217	423	6	the	the	DET
faba-217	423	7	results	result	NOUN
faba-217	423	8	,	,	PUNCT
faba-217	423	9	we	we	PRON
faba-217	423	10	multiplied	multiply	VERB
faba-217	423	11	the	the	DET
faba-217	423	12	residuals	residual	NOUN
faba-217	423	13	by	by	ADP
faba-217	423	14	-1	-1	PUNCT
faba-217	423	15	.	.	PUNCT
faba-217	424	1	therefore	therefore	ADV
faba-217	424	2	,	,	PUNCT
faba-217	424	3	in	in	ADP
faba-217	424	4	line	line	NOUN
faba-217	424	5	with	with	ADP
faba-217	424	6	earnings	earning	NOUN
faba-217	424	7	management	management	NOUN
faba-217	424	8	models	model	NOUN
faba-217	424	9	,	,	PUNCT
faba-217	424	10	we	we	PRON
faba-217	424	11	expect	expect	VERB
faba-217	424	12	a	a	DET
faba-217	424	13	positive	positive	ADJ
faba-217	424	14	association	association	NOUN
faba-217	424	15	between	between	ADP
faba-217	424	16	rm	rm	PROPN
faba-217	424	17	and	and	CCONJ
faba-217	424	18	epu	epu	PROPN
faba-217	424	19	.	.	PROPN
faba-217	424	20	table	table	NOUN
faba-217	424	21	9	9	NUM
faba-217	424	22	presents	present	VERB
faba-217	424	23	the	the	DET
faba-217	424	24	results	result	NOUN
faba-217	424	25	of	of	ADP
faba-217	424	26	the	the	DET
faba-217	424	27	regressions	regression	NOUN
faba-217	424	28	.	.	PUNCT
faba-217	425	1	table	table	NOUN
faba-217	425	2	9	9	NUM
faba-217	425	3	.	.	PUNCT
faba-217	426	1	regression	regression	NOUN
faba-217	426	2	results	result	NOUN
faba-217	426	3	with	with	ADP
faba-217	426	4	the	the	DET
faba-217	426	5	interaction	interaction	NOUN
faba-217	426	6	term	term	NOUN
faba-217	426	7	between	between	ADP
faba-217	426	8	epu	epu	PROPN
faba-217	426	9	and	and	CCONJ
faba-217	426	10	enf	enf	PROPN
faba-217	426	11	(	(	PUNCT
faba-217	426	12	9	9	NUM
faba-217	426	13	)	)	PUNCT
faba-217	426	14	(	(	PUNCT
faba-217	426	15	10	10	NUM
faba-217	426	16	)	)	PUNCT
faba-217	426	17	rm	rm	PROPN
faba-217	426	18	rm	rm	PROPN
faba-217	426	19	epu	epu	PROPN
faba-217	426	20	0.0577	0.0577	NUM
faba-217	426	21	*	*	PUNCT
faba-217	426	22	*	*	PUNCT
faba-217	426	23	*	*	PUNCT
faba-217	427	1	0.0534	0.0534	NUM
faba-217	427	2	*	*	PUNCT
faba-217	427	3	*	*	PUNCT
faba-217	427	4	*	*	PUNCT
faba-217	427	5	(	(	PUNCT
faba-217	427	6	16.35	16.35	NUM
faba-217	427	7	)	)	PUNCT
faba-217	427	8	(	(	PUNCT
faba-217	427	9	15.73	15.73	NUM
faba-217	427	10	)	)	PUNCT
faba-217	427	11	enf	enf	NOUN
faba-217	427	12	-0.0362	-0.0362	PROPN
faba-217	427	13	*	*	PUNCT
faba-217	427	14	*	*	PUNCT
faba-217	427	15	*	*	PUNCT
faba-217	427	16	-0.0352	-0.0352	ADJ
faba-217	427	17	*	*	PUNCT
faba-217	427	18	*	*	PUNCT
faba-217	427	19	*	*	PUNCT
faba-217	427	20	(	(	PUNCT
faba-217	427	21	-6.81	-6.81	NOUN
faba-217	427	22	)	)	PUNCT
faba-217	427	23	(	(	PUNCT
faba-217	427	24	-6.60	-6.60	NUM
faba-217	427	25	)	)	PUNCT
faba-217	427	26	epu#enf	epu#enf	PROPN
faba-217	427	27	-0.00195	-0.00195	PROPN
faba-217	428	1	*	*	PUNCT
faba-217	428	2	*	*	PUNCT
faba-217	428	3	*	*	PUNCT
faba-217	428	4	(	(	PUNCT
faba-217	428	5	-5.94	-5.94	NOUN
faba-217	428	6	)	)	PUNCT
faba-217	428	7	size	size	NOUN
faba-217	428	8	1.623	1.623	NUM
faba-217	428	9	*	*	PUNCT
faba-217	428	10	*	*	PUNCT
faba-217	429	1	*	*	PUNCT
faba-217	429	2	1.629	1.629	NUM
faba-217	429	3	*	*	PUNCT
faba-217	429	4	*	*	PUNCT
faba-217	429	5	*	*	PUNCT
faba-217	429	6	(	(	PUNCT
faba-217	429	7	20.64	20.64	NUM
faba-217	429	8	)	)	PUNCT
faba-217	429	9	(	(	PUNCT
faba-217	429	10	20.71	20.71	NUM
faba-217	429	11	)	)	PUNCT
faba-217	429	12	lev	lev	NOUN
faba-217	429	13	0.0102	0.0102	NUM
faba-217	429	14	-0.0145	-0.0145	NOUN
faba-217	429	15	(	(	PUNCT
faba-217	429	16	0.01	0.01	NUM
faba-217	429	17	)	)	PUNCT
faba-217	429	18	(	(	PUNCT
faba-217	429	19	-0.02	-0.02	NOUN
faba-217	429	20	)	)	PUNCT
faba-217	429	21	roa	roa	NOUN
faba-217	429	22	13.45	13.45	NUM
faba-217	429	23	*	*	PUNCT
faba-217	429	24	*	*	PUNCT
faba-217	429	25	*	*	PUNCT
faba-217	429	26	13.45	13.45	NUM
faba-217	429	27	*	*	PUNCT
faba-217	429	28	*	*	PUNCT
faba-217	429	29	*	*	PUNCT
faba-217	429	30	(	(	PUNCT
faba-217	429	31	11.90	11.90	NUM
faba-217	429	32	)	)	PUNCT
faba-217	429	33	(	(	PUNCT
faba-217	429	34	11.89	11.89	NUM
faba-217	429	35	)	)	PUNCT
faba-217	429	36	dce	dce	PROPN
faba-217	429	37	-23.50	-23.50	PROPN
faba-217	429	38	*	*	PROPN
faba-217	429	39	*	*	PUNCT
faba-217	429	40	*	*	PUNCT
faba-217	429	41	-23.46	-23.46	PUNCT
faba-217	429	42	*	*	PUNCT
faba-217	429	43	*	*	PUNCT
faba-217	429	44	*	*	PUNCT
faba-217	429	45	(	(	PUNCT
faba-217	429	46	-19.90	-19.90	NOUN
faba-217	429	47	)	)	PUNCT
faba-217	429	48	(	(	PUNCT
faba-217	429	49	-19.87	-19.87	X
faba-217	429	50	)	)	PUNCT
faba-217	429	51	aud	aud	NOUN
faba-217	429	52	2.978	2.978	NUM
faba-217	429	53	*	*	PUNCT
faba-217	429	54	*	*	PUNCT
faba-217	429	55	*	*	PUNCT
faba-217	429	56	2.957	2.957	NUM
faba-217	429	57	*	*	PUNCT
faba-217	429	58	*	*	PUNCT
faba-217	429	59	*	*	PUNCT
faba-217	429	60	(	(	PUNCT
faba-217	429	61	11.14	11.14	NUM
faba-217	429	62	)	)	PUNCT
faba-217	429	63	(	(	PUNCT
faba-217	429	64	11.06	11.06	NUM
faba-217	429	65	)	)	PUNCT
faba-217	429	66	res	re	VERB
faba-217	429	67	1.728	1.728	NUM
faba-217	429	68	*	*	PUNCT
faba-217	429	69	*	*	PUNCT
faba-217	429	70	*	*	PUNCT
faba-217	429	71	1.731	1.731	NUM
faba-217	429	72	*	*	PUNCT
faba-217	429	73	*	*	PUNCT
faba-217	429	74	*	*	PUNCT
faba-217	429	75	(	(	PUNCT
faba-217	429	76	6.47	6.47	NUM
faba-217	429	77	)	)	PUNCT
faba-217	429	78	(	(	PUNCT
faba-217	429	79	6.49	6.49	NUM
faba-217	429	80	)	)	PUNCT
faba-217	429	81	r	r	NOUN
faba-217	429	82	-	-	PUNCT
faba-217	429	83	squared	square	VERB
faba-217	429	84	0.2188	0.2188	NUM
faba-217	430	1	0.2189	0.2189	NUM
faba-217	430	2	no	no	INTJ
faba-217	430	3	.	.	PUNCT
faba-217	430	4	of	of	ADP
faba-217	430	5	observations	observation	NOUN
faba-217	430	6	284	284	NUM
faba-217	430	7	908	908	NUM
faba-217	430	8	284	284	NUM
faba-217	430	9	908	908	NUM
faba-217	430	10	country	country	NOUN
faba-217	430	11	fixed	fix	VERB
faba-217	430	12	effects	effect	NOUN
faba-217	431	1	yes	yes	INTJ
faba-217	431	2	yes	yes	INTJ
faba-217	431	3	industry	industry	NOUN
faba-217	431	4	fixed	fix	VERB
faba-217	431	5	effects	effect	NOUN
faba-217	432	1	yes	yes	INTJ
faba-217	433	1	yes	yes	INTJ
faba-217	433	2	table	table	NOUN
faba-217	433	3	description	description	NOUN
faba-217	433	4	:	:	PUNCT
faba-217	433	5	this	this	DET
faba-217	433	6	table	table	NOUN
faba-217	433	7	presents	present	VERB
faba-217	433	8	the	the	DET
faba-217	433	9	regression	regression	NOUN
faba-217	433	10	results	result	NOUN
faba-217	433	11	for	for	ADP
faba-217	433	12	the	the	DET
faba-217	433	13	regression	regression	NOUN
faba-217	433	14	results	result	NOUN
faba-217	433	15	for	for	ADP
faba-217	433	16	rm	rm	PROPN
faba-217	433	17	with	with	ADP
faba-217	433	18	the	the	DET
faba-217	433	19	interaction	interaction	NOUN
faba-217	433	20	term	term	NOUN
faba-217	433	21	between	between	ADP
faba-217	433	22	epu	epu	NOUN
faba-217	433	23	and	and	CCONJ
faba-217	433	24	enf	enf	PROPN
faba-217	433	25	.	.	PUNCT
faba-217	434	1	in	in	ADP
faba-217	434	2	both	both	DET
faba-217	434	3	cases	case	NOUN
faba-217	434	4	,	,	PUNCT
faba-217	434	5	we	we	PRON
faba-217	434	6	used	use	VERB
faba-217	434	7	an	an	DET
faba-217	434	8	ols	ol	NOUN
faba-217	434	9	regression	regression	NOUN
faba-217	434	10	with	with	ADP
faba-217	434	11	fixed	fix	VERB
faba-217	434	12	effects	effect	NOUN
faba-217	434	13	.	.	PUNCT
faba-217	435	1	in	in	ADP
faba-217	435	2	the	the	DET
faba-217	435	3	interaction	interaction	NOUN
faba-217	435	4	terms	term	NOUN
faba-217	435	5	,	,	PUNCT
faba-217	435	6	we	we	PRON
faba-217	435	7	center	center	VERB
faba-217	435	8	epu	epu	NOUN
faba-217	435	9	and	and	CCONJ
faba-217	435	10	enf	enf	NOUN
faba-217	435	11	by	by	ADP
faba-217	435	12	subtracting	subtract	VERB
faba-217	435	13	the	the	DET
faba-217	435	14	mean	mean	ADJ
faba-217	435	15	value	value	NOUN
faba-217	435	16	.	.	PUNCT
faba-217	436	1	in	in	ADP
faba-217	436	2	each	each	DET
faba-217	436	3	model	model	NOUN
faba-217	436	4	,	,	PUNCT
faba-217	436	5	the	the	DET
faba-217	436	6	standard	standard	ADJ
faba-217	436	7	errors	error	NOUN
faba-217	436	8	are	be	AUX
faba-217	436	9	clustered	cluster	VERB
faba-217	436	10	at	at	ADP
faba-217	436	11	the	the	DET
faba-217	436	12	firm	firm	ADJ
faba-217	436	13	level	level	NOUN
faba-217	436	14	.	.	PUNCT
faba-217	437	1	the	the	DET
faba-217	437	2	t	t	PROPN
faba-217	437	3	-	-	PUNCT
faba-217	437	4	values	value	NOUN
faba-217	437	5	are	be	AUX
faba-217	437	6	in	in	ADP
faba-217	437	7	parentheses	parenthesis	NOUN
faba-217	437	8	.	.	PUNCT
faba-217	438	1	the	the	DET
faba-217	438	2	significance	significance	NOUN
faba-217	438	3	levels	level	NOUN
faba-217	438	4	at	at	ADP
faba-217	438	5	10	10	NUM
faba-217	438	6	%	%	NOUN
faba-217	438	7	,	,	PUNCT
faba-217	438	8	5	5	NUM
faba-217	438	9	%	%	NOUN
faba-217	438	10	and	and	CCONJ
faba-217	438	11	1	1	NUM
faba-217	438	12	%	%	NOUN
faba-217	438	13	are	be	AUX
faba-217	438	14	represented	represent	VERB
faba-217	438	15	by	by	ADP
faba-217	438	16	*	*	NOUN
faba-217	438	17	,	,	PUNCT
faba-217	438	18	*	*	PUNCT
faba-217	438	19	*	*	PUNCT
faba-217	438	20	,	,	PUNCT
faba-217	438	21	and	and	CCONJ
faba-217	438	22	*	*	PUNCT
faba-217	438	23	*	*	PUNCT
faba-217	438	24	*	*	PUNCT
faba-217	438	25	,	,	PUNCT
faba-217	438	26	respectively	respectively	ADV
faba-217	438	27	.	.	PUNCT
faba-217	439	1	the	the	DET
faba-217	439	2	results	result	NOUN
faba-217	439	3	are	be	AUX
faba-217	439	4	as	as	SCONJ
faba-217	439	5	expected	expect	VERB
faba-217	439	6	;	;	PUNCT
faba-217	439	7	the	the	DET
faba-217	439	8	rm	rm	NOUN
faba-217	439	9	is	be	AUX
faba-217	439	10	positively	positively	ADV
faba-217	439	11	associated	associate	VERB
faba-217	439	12	with	with	ADP
faba-217	439	13	epu	epu	PROPN
faba-217	439	14	,	,	PUNCT
faba-217	439	15	which	which	PRON
faba-217	439	16	further	far	ADV
faba-217	439	17	validates	validate	VERB
faba-217	439	18	our	our	PRON
faba-217	439	19	previous	previous	ADJ
faba-217	439	20	results	result	NOUN
faba-217	439	21	.	.	PUNCT
faba-217	440	1	the	the	DET
faba-217	440	2	coefficient	coefficient	NOUN
faba-217	440	3	of	of	ADP
faba-217	440	4	epu	epu	PROPN
faba-217	440	5	is	be	AUX
faba-217	440	6	0.0577	0.0577	NUM
faba-217	440	7	signifying	signify	VERB
faba-217	440	8	that	that	SCONJ
faba-217	440	9	when	when	SCONJ
faba-217	440	10	uncertainty	uncertainty	NOUN
faba-217	440	11	increases	increase	VERB
faba-217	440	12	by	by	ADP
faba-217	440	13	one	one	NUM
faba-217	440	14	unit	unit	NOUN
faba-217	440	15	,	,	PUNCT
faba-217	440	16	the	the	DET
faba-217	440	17	frq	frq	PROPN
faba-217	440	18	decreases	decrease	VERB
faba-217	440	19	by	by	ADP
faba-217	440	20	0.0577	0.0577	NUM
faba-217	440	21	.	.	PUNCT
faba-217	441	1	the	the	DET
faba-217	441	2	coefficient	coefficient	NOUN
faba-217	441	3	is	be	AUX
faba-217	441	4	statistically	statistically	ADV
faba-217	441	5	significant	significant	ADJ
faba-217	441	6	at	at	ADP
faba-217	441	7	the	the	DET
faba-217	441	8	1	1	NUM
faba-217	441	9	%	%	NOUN
faba-217	441	10	level	level	NOUN
faba-217	441	11	.	.	PUNCT
faba-217	442	1	in	in	ADP
faba-217	442	2	periods	period	NOUN
faba-217	442	3	with	with	ADP
faba-217	442	4	high	high	ADJ
faba-217	442	5	uncertainty	uncertainty	NOUN
faba-217	442	6	,	,	PUNCT
faba-217	442	7	the	the	DET
faba-217	442	8	actual	actual	ADJ
faba-217	442	9	discretionary	discretionary	ADJ
faba-217	442	10	expenses	expense	NOUN
faba-217	442	11	are	be	AUX
faba-217	442	12	lower	low	ADJ
faba-217	442	13	than	than	ADP
faba-217	442	14	the	the	DET
faba-217	442	15	predicted	predict	VERB
faba-217	442	16	ones	one	NOUN
faba-217	442	17	.	.	PUNCT
faba-217	443	1	the	the	DET
faba-217	443	2	management	management	NOUN
faba-217	443	3	uses	use	VERB
faba-217	443	4	the	the	DET
faba-217	443	5	discretionary	discretionary	ADJ
faba-217	443	6	expenses	expense	NOUN
faba-217	443	7	as	as	ADP
faba-217	443	8	an	an	DET
faba-217	443	9	instrument	instrument	NOUN
faba-217	443	10	to	to	PART
faba-217	443	11	improve	improve	VERB
faba-217	443	12	the	the	DET
faba-217	443	13	firm	firm	ADJ
faba-217	443	14	performance	performance	NOUN
faba-217	443	15	.	.	PUNCT
faba-217	444	1	regarding	regard	VERB
faba-217	444	2	accounting	accounting	NOUN
faba-217	444	3	enforcement	enforcement	NOUN
faba-217	444	4	,	,	PUNCT
faba-217	444	5	we	we	PRON
faba-217	444	6	observe	observe	VERB
faba-217	444	7	,	,	PUNCT
faba-217	444	8	similar	similar	ADJ
faba-217	444	9	to	to	ADP
faba-217	444	10	previous	previous	ADJ
faba-217	444	11	results	result	NOUN
faba-217	444	12	,	,	PUNCT
faba-217	444	13	a	a	DET
faba-217	444	14	negative	negative	ADJ
faba-217	444	15	and	and	CCONJ
faba-217	444	16	statistical	statistical	ADJ
faba-217	444	17	significant	significant	ADJ
faba-217	444	18	coefficient	coefficient	NOUN
faba-217	444	19	.	.	PUNCT
faba-217	445	1	for	for	ADP
faba-217	445	2	one	one	NUM
faba-217	445	3	unit	unit	NOUN
faba-217	445	4	change	change	NOUN
faba-217	445	5	in	in	ADP
faba-217	445	6	enf	enf	PROPN
faba-217	445	7	,	,	PUNCT
faba-217	445	8	the	the	DET
faba-217	445	9	association	association	NOUN
faba-217	445	10	between	between	ADP
faba-217	445	11	epu	epu	PROPN
faba-217	445	12	and	and	CCONJ
faba-217	445	13	rm	rm	NOUN
faba-217	445	14	decreases	decrease	NOUN
faba-217	445	15	by	by	ADP
faba-217	445	16	0.00195	0.00195	NUM
faba-217	445	17	.	.	PUNCT
faba-217	446	1	therefore	therefore	ADV
faba-217	446	2	,	,	PUNCT
faba-217	446	3	even	even	ADV
faba-217	446	4	if	if	SCONJ
faba-217	446	5	we	we	PRON
faba-217	446	6	catalin	catalin	PROPN
faba-217	446	7	mos	mos	PROPN
faba-217	446	8	/	/	SYM
faba-217	446	9	finance	finance	PROPN
faba-217	446	10	,	,	PUNCT
faba-217	446	11	accounting	accounting	NOUN
faba-217	446	12	and	and	CCONJ
faba-217	446	13	business	business	NOUN
faba-217	446	14	analysis	analysis	NOUN
faba-217	446	15	,	,	PUNCT
faba-217	446	16	volume	volume	NOUN
faba-217	446	17	6	6	NUM
faba-217	446	18	,	,	PUNCT
faba-217	446	19	issue	issue	NOUN
faba-217	446	20	2	2	NUM
faba-217	446	21	,	,	PUNCT
faba-217	446	22	2024	2024	NUM
faba-217	446	23	172	172	NUM
faba-217	446	24	use	use	VERB
faba-217	446	25	another	another	DET
faba-217	446	26	measure	measure	NOUN
faba-217	446	27	for	for	ADP
faba-217	446	28	frq	frq	PROPN
faba-217	446	29	,	,	PUNCT
faba-217	446	30	accounting	accounting	NOUN
faba-217	446	31	enforcement	enforcement	NOUN
faba-217	446	32	retains	retain	VERB
faba-217	446	33	its	its	PRON
faba-217	446	34	role	role	NOUN
faba-217	446	35	in	in	ADP
faba-217	446	36	countering	counter	VERB
faba-217	446	37	the	the	DET
faba-217	446	38	effects	effect	NOUN
faba-217	446	39	of	of	ADP
faba-217	446	40	uncertainty	uncertainty	NOUN
faba-217	446	41	.	.	PUNCT
faba-217	447	1	in	in	ADP
faba-217	447	2	relative	relative	ADJ
faba-217	447	3	terms	term	NOUN
faba-217	447	4	,	,	PUNCT
faba-217	447	5	this	this	PRON
faba-217	447	6	translates	translate	VERB
faba-217	447	7	to	to	ADP
faba-217	447	8	a	a	DET
faba-217	447	9	3.65	3.65	NUM
faba-217	447	10	%	%	NOUN
faba-217	447	11	decrease	decrease	NOUN
faba-217	447	12	in	in	ADP
faba-217	447	13	the	the	DET
faba-217	447	14	negative	negative	ADJ
faba-217	447	15	association	association	NOUN
faba-217	447	16	between	between	ADP
faba-217	447	17	rm	rm	PROPN
faba-217	447	18	and	and	CCONJ
faba-217	447	19	epu	epu	PROPN
faba-217	447	20	.	.	PUNCT
faba-217	448	1	another	another	DET
faba-217	448	2	measure	measure	NOUN
faba-217	448	3	for	for	ADP
faba-217	448	4	uncertainty	uncertainty	NOUN
faba-217	448	5	dai	dai	PROPN
faba-217	448	6	and	and	CCONJ
faba-217	448	7	ngo	ngo	PROPN
faba-217	448	8	(	(	PUNCT
faba-217	448	9	2020	2020	NUM
faba-217	448	10	)	)	PUNCT
faba-217	448	11	,	,	PUNCT
faba-217	448	12	jain	jain	PROPN
faba-217	448	13	et	et	PROPN
faba-217	448	14	al	al	PROPN
faba-217	448	15	.	.	PROPN
faba-217	448	16	(	(	PUNCT
faba-217	448	17	2021	2021	NUM
faba-217	448	18	)	)	PUNCT
faba-217	448	19	,	,	PUNCT
faba-217	448	20	and	and	CCONJ
faba-217	448	21	goncalves	goncalve	NOUN
faba-217	448	22	et	et	PROPN
faba-217	448	23	al	al	PROPN
faba-217	448	24	.	.	PROPN
faba-217	449	1	(	(	PUNCT
faba-217	449	2	2022	2022	NUM
faba-217	449	3	)	)	PUNCT
faba-217	449	4	use	use	NOUN
faba-217	449	5	in	in	ADP
faba-217	449	6	their	their	PRON
faba-217	449	7	studies	study	NOUN
faba-217	449	8	a	a	DET
faba-217	449	9	dummy	dummy	ADJ
faba-217	449	10	variable	variable	NOUN
faba-217	449	11	for	for	ADP
faba-217	449	12	the	the	DET
faba-217	449	13	years	year	NOUN
faba-217	449	14	with	with	ADP
faba-217	449	15	elections	election	NOUN
faba-217	449	16	to	to	PART
faba-217	449	17	estimate	estimate	VERB
faba-217	449	18	the	the	DET
faba-217	449	19	uncertainty	uncertainty	NOUN
faba-217	449	20	.	.	PUNCT
faba-217	450	1	in	in	ADP
faba-217	450	2	election	election	NOUN
faba-217	450	3	years	year	NOUN
faba-217	450	4	,	,	PUNCT
faba-217	450	5	there	there	PRON
faba-217	450	6	is	be	VERB
faba-217	450	7	an	an	DET
faba-217	450	8	increase	increase	NOUN
faba-217	450	9	in	in	ADP
faba-217	450	10	uncertainty	uncertainty	NOUN
faba-217	450	11	because	because	SCONJ
faba-217	450	12	the	the	DET
faba-217	450	13	new	new	ADJ
faba-217	450	14	elected	elect	VERB
faba-217	450	15	political	political	ADJ
faba-217	450	16	power	power	NOUN
faba-217	450	17	will	will	AUX
faba-217	450	18	usually	usually	ADV
faba-217	450	19	change	change	VERB
faba-217	450	20	certain	certain	ADJ
faba-217	450	21	aspects	aspect	NOUN
faba-217	450	22	of	of	ADP
faba-217	450	23	the	the	DET
faba-217	450	24	fiscal	fiscal	ADJ
faba-217	450	25	and	and	CCONJ
faba-217	450	26	monetary	monetary	ADJ
faba-217	450	27	policy	policy	NOUN
faba-217	450	28	.	.	PUNCT
faba-217	451	1	furthermore	furthermore	ADV
faba-217	451	2	,	,	PUNCT
faba-217	451	3	we	we	PRON
faba-217	451	4	can	can	AUX
faba-217	451	5	argue	argue	VERB
faba-217	451	6	that	that	SCONJ
faba-217	451	7	this	this	PRON
faba-217	451	8	casts	cast	VERB
faba-217	451	9	a	a	DET
faba-217	451	10	major	major	ADJ
faba-217	451	11	uncertainty	uncertainty	NOUN
faba-217	451	12	on	on	ADP
faba-217	451	13	the	the	DET
faba-217	451	14	budgeting	budgeting	NOUN
faba-217	451	15	process	process	NOUN
faba-217	451	16	,	,	PUNCT
faba-217	451	17	which	which	PRON
faba-217	451	18	is	be	AUX
faba-217	451	19	an	an	DET
faba-217	451	20	important	important	ADJ
faba-217	451	21	part	part	NOUN
faba-217	451	22	of	of	ADP
faba-217	451	23	planning	plan	VERB
faba-217	451	24	the	the	DET
faba-217	451	25	business	business	NOUN
faba-217	451	26	.	.	PUNCT
faba-217	452	1	the	the	DET
faba-217	452	2	inability	inability	NOUN
faba-217	452	3	to	to	PART
faba-217	452	4	know	know	VERB
faba-217	452	5	possible	possible	ADJ
faba-217	452	6	future	future	ADJ
faba-217	452	7	changes	change	NOUN
faba-217	452	8	in	in	ADP
faba-217	452	9	legislation	legislation	NOUN
faba-217	452	10	may	may	AUX
faba-217	452	11	affect	affect	VERB
faba-217	452	12	the	the	DET
faba-217	452	13	accuracy	accuracy	NOUN
faba-217	452	14	of	of	ADP
faba-217	452	15	forecasts	forecast	NOUN
faba-217	452	16	.	.	PUNCT
faba-217	453	1	to	to	PART
faba-217	453	2	measure	measure	VERB
faba-217	453	3	the	the	DET
faba-217	453	4	uncertainty	uncertainty	NOUN
faba-217	453	5	using	use	VERB
faba-217	453	6	the	the	DET
faba-217	453	7	elections	election	NOUN
faba-217	453	8	we	we	PRON
faba-217	453	9	rely	rely	VERB
faba-217	453	10	on	on	ADP
faba-217	453	11	database	database	NOUN
faba-217	453	12	of	of	ADP
faba-217	453	13	political	political	ADJ
faba-217	453	14	institutions	institution	NOUN
faba-217	453	15	prepared	prepare	VERB
faba-217	453	16	by	by	ADP
faba-217	453	17	carlos	carlos	PROPN
faba-217	453	18	et	et	PROPN
faba-217	453	19	al	al	PROPN
faba-217	453	20	.	.	PROPN
faba-217	454	1	(	(	PUNCT
faba-217	454	2	2020	2020	NUM
faba-217	454	3	)	)	PUNCT
faba-217	454	4	.	.	PUNCT
faba-217	455	1	however	however	ADV
faba-217	455	2	,	,	PUNCT
faba-217	455	3	their	their	PRON
faba-217	455	4	database	database	NOUN
faba-217	455	5	contains	contain	VERB
faba-217	455	6	data	datum	NOUN
faba-217	455	7	only	only	ADV
faba-217	455	8	until	until	ADP
faba-217	455	9	2020	2020	NUM
faba-217	455	10	.	.	PUNCT
faba-217	456	1	for	for	ADP
faba-217	456	2	2021	2021	NUM
faba-217	456	3	and	and	CCONJ
faba-217	456	4	2022	2022	NUM
faba-217	456	5	we	we	PRON
faba-217	456	6	checked	check	VERB
faba-217	456	7	if	if	SCONJ
faba-217	456	8	there	there	PRON
faba-217	456	9	were	be	VERB
faba-217	456	10	elections	election	NOUN
faba-217	456	11	for	for	ADP
faba-217	456	12	countries	country	NOUN
faba-217	456	13	in	in	ADP
faba-217	456	14	our	our	PRON
faba-217	456	15	sample	sample	NOUN
faba-217	456	16	.	.	PUNCT
faba-217	457	1	furthermore	furthermore	ADV
faba-217	457	2	,	,	PUNCT
faba-217	457	3	for	for	ADP
faba-217	457	4	united	united	PROPN
faba-217	457	5	states	states	PROPN
faba-217	457	6	,	,	PUNCT
faba-217	457	7	china	china	PROPN
faba-217	457	8	,	,	PUNCT
faba-217	457	9	south	south	PROPN
faba-217	457	10	korea	korea	PROPN
faba-217	457	11	,	,	PUNCT
faba-217	457	12	and	and	CCONJ
faba-217	457	13	hong	hong	PROPN
faba-217	457	14	kong	kong	PROPN
faba-217	457	15	,	,	PUNCT
faba-217	457	16	we	we	PRON
faba-217	457	17	collected	collect	VERB
faba-217	457	18	information	information	NOUN
faba-217	457	19	regarding	regard	VERB
faba-217	457	20	the	the	DET
faba-217	457	21	elections	election	NOUN
faba-217	457	22	since	since	SCONJ
faba-217	457	23	the	the	DET
faba-217	457	24	database	database	NOUN
faba-217	457	25	does	do	AUX
faba-217	457	26	not	not	PART
faba-217	457	27	contain	contain	VERB
faba-217	457	28	information	information	NOUN
faba-217	457	29	about	about	ADP
faba-217	457	30	these	these	DET
faba-217	457	31	countries	country	NOUN
faba-217	457	32	.	.	PUNCT
faba-217	458	1	we	we	PRON
faba-217	458	2	use	use	VERB
faba-217	458	3	a	a	DET
faba-217	458	4	dummy	dummy	ADJ
faba-217	458	5	variable	variable	NOUN
faba-217	458	6	that	that	PRON
faba-217	458	7	equals	equal	VERB
faba-217	458	8	1	1	NUM
faba-217	458	9	if	if	SCONJ
faba-217	458	10	there	there	PRON
faba-217	458	11	were	be	VERB
faba-217	458	12	elections	election	NOUN
faba-217	458	13	in	in	ADP
faba-217	458	14	a	a	DET
faba-217	458	15	specific	specific	ADJ
faba-217	458	16	year	year	NOUN
faba-217	458	17	for	for	ADP
faba-217	458	18	a	a	DET
faba-217	458	19	specific	specific	ADJ
faba-217	458	20	country	country	NOUN
faba-217	458	21	in	in	ADP
faba-217	458	22	our	our	PRON
faba-217	458	23	sample	sample	NOUN
faba-217	458	24	.	.	PUNCT
faba-217	459	1	table	table	NOUN
faba-217	459	2	10	10	NUM
faba-217	459	3	presents	present	VERB
faba-217	459	4	detailed	detailed	ADJ
faba-217	459	5	information	information	NOUN
faba-217	459	6	on	on	ADP
faba-217	459	7	the	the	DET
faba-217	459	8	years	year	NOUN
faba-217	459	9	with	with	ADP
faba-217	459	10	elections	election	NOUN
faba-217	459	11	for	for	ADP
faba-217	459	12	each	each	DET
faba-217	459	13	country	country	NOUN
faba-217	459	14	and	and	CCONJ
faba-217	459	15	year	year	NOUN
faba-217	459	16	.	.	PUNCT
faba-217	460	1	catalin	catalin	PROPN
faba-217	460	2	mos	mos	PROPN
faba-217	460	3	/	/	SYM
faba-217	460	4	finance	finance	PROPN
faba-217	460	5	,	,	PUNCT
faba-217	460	6	accounting	accounting	NOUN
faba-217	460	7	and	and	CCONJ
faba-217	460	8	business	business	NOUN
faba-217	460	9	analysis	analysis	NOUN
faba-217	460	10	,	,	PUNCT
faba-217	460	11	volume	volume	NOUN
faba-217	460	12	6	6	NUM
faba-217	460	13	,	,	PUNCT
faba-217	460	14	issue	issue	NOUN
faba-217	460	15	2	2	NUM
faba-217	460	16	,	,	PUNCT
faba-217	460	17	2024	2024	NUM
faba-217	460	18	173	173	NUM
faba-217	460	19	table	table	NOUN
faba-217	460	20	10	10	NUM
faba-217	460	21	.	.	PUNCT
faba-217	461	1	descriptive	descriptive	ADJ
faba-217	461	2	statistics	statistic	NOUN
faba-217	461	3	for	for	ADP
faba-217	461	4	the	the	DET
faba-217	461	5	variable	variable	ADJ
faba-217	461	6	elect	elect	NOUN
faba-217	461	7	(	(	PUNCT
faba-217	461	8	dummy	dummy	ADJ
faba-217	461	9	variable	variable	NOUN
faba-217	461	10	which	which	PRON
faba-217	461	11	takes	take	VERB
faba-217	461	12	value	value	NOUN
faba-217	461	13	1	1	NUM
faba-217	461	14	for	for	ADP
faba-217	461	15	years	year	NOUN
faba-217	461	16	with	with	ADP
faba-217	461	17	elections	election	NOUN
faba-217	461	18	)	)	PUNCT
faba-217	461	19	countries	country	NOUN
faba-217	461	20	2006	2006	NUM
faba-217	461	21	2007	2007	NUM
faba-217	461	22	2008	2008	NUM
faba-217	461	23	2009	2009	NUM
faba-217	461	24	2010	2010	NUM
faba-217	461	25	2011	2011	NUM
faba-217	461	26	2012	2012	NUM
faba-217	461	27	2013	2013	NUM
faba-217	461	28	2014	2014	NUM
faba-217	461	29	2015	2015	NUM
faba-217	461	30	2016	2016	NUM
faba-217	461	31	2017	2017	NUM
faba-217	461	32	2018	2018	NUM
faba-217	461	33	2019	2019	NUM
faba-217	461	34	2020	2020	NUM
faba-217	461	35	2021	2021	NUM
faba-217	461	36	2022	2022	NUM
faba-217	461	37	australia	australia	NOUN
faba-217	461	38	1	1	NUM
faba-217	461	39	1	1	NUM
faba-217	461	40	1	1	NUM
faba-217	461	41	1	1	NUM
faba-217	461	42	1	1	NUM
faba-217	461	43	1	1	NUM
faba-217	461	44	brazil	brazil	NOUN
faba-217	461	45	1	1	NUM
faba-217	461	46	1	1	NUM
faba-217	461	47	1	1	NUM
faba-217	461	48	1	1	NUM
faba-217	461	49	1	1	NUM
faba-217	461	50	chile	chile	NOUN
faba-217	461	51	1	1	NUM
faba-217	461	52	1	1	NUM
faba-217	461	53	1	1	NUM
faba-217	461	54	1	1	NUM
faba-217	461	55	1	1	NUM
faba-217	461	56	1	1	NUM
faba-217	461	57	1	1	NUM
faba-217	461	58	1	1	NUM
faba-217	461	59	colombia	colombia	NOUN
faba-217	461	60	1	1	NUM
faba-217	461	61	1	1	NUM
faba-217	461	62	1	1	NUM
faba-217	461	63	1	1	NUM
faba-217	461	64	1	1	NUM
faba-217	461	65	denmark	denmark	NOUN
faba-217	461	66	1	1	NUM
faba-217	461	67	1	1	NUM
faba-217	461	68	1	1	NUM
faba-217	461	69	1	1	NUM
faba-217	461	70	germany	germany	NOUN
faba-217	461	71	1	1	NUM
faba-217	461	72	1	1	NUM
faba-217	461	73	1	1	NUM
faba-217	461	74	1	1	NUM
faba-217	461	75	hong	hong	PROPN
faba-217	461	76	kong	kong	NOUN
faba-217	461	77	1	1	NUM
faba-217	461	78	1	1	NUM
faba-217	461	79	1	1	NUM
faba-217	461	80	1	1	NUM
faba-217	461	81	1	1	NUM
faba-217	461	82	1	1	NUM
faba-217	461	83	1	1	NUM
faba-217	461	84	ireland	ireland	NOUN
faba-217	461	85	1	1	NUM
faba-217	461	86	1	1	NUM
faba-217	461	87	1	1	NUM
faba-217	461	88	1	1	NUM
faba-217	461	89	japan	japan	NOUN
faba-217	461	90	1	1	NUM
faba-217	461	91	1	1	NUM
faba-217	461	92	1	1	NUM
faba-217	461	93	1	1	NUM
faba-217	461	94	1	1	NUM
faba-217	461	95	mexico	mexico	NOUN
faba-217	461	96	1	1	NUM
faba-217	461	97	1	1	NUM
faba-217	461	98	1	1	NUM
faba-217	461	99	1	1	NUM
faba-217	461	100	1	1	NUM
faba-217	461	101	new	new	PROPN
faba-217	461	102	zealand	zealand	PROPN
faba-217	461	103	1	1	NUM
faba-217	461	104	1	1	NUM
faba-217	461	105	1	1	NUM
faba-217	461	106	1	1	NUM
faba-217	461	107	1	1	NUM
faba-217	461	108	pakistan	pakistan	NOUN
faba-217	461	109	1	1	NUM
faba-217	461	110	1	1	NUM
faba-217	461	111	1	1	NUM
faba-217	461	112	singapore	singapore	NOUN
faba-217	461	113	1	1	NUM
faba-217	461	114	1	1	NUM
faba-217	461	115	1	1	NUM
faba-217	461	116	1	1	NUM
faba-217	461	117	1	1	NUM
faba-217	461	118	sweden	sweden	NOUN
faba-217	461	119	1	1	NUM
faba-217	461	120	1	1	NUM
faba-217	461	121	1	1	NUM
faba-217	461	122	1	1	NUM
faba-217	461	123	1	1	NUM
faba-217	461	124	united	united	ADJ
faba-217	461	125	states	state	NOUN
faba-217	461	126	1	1	NUM
faba-217	461	127	1	1	NUM
faba-217	461	128	1	1	NUM
faba-217	461	129	1	1	NUM
faba-217	461	130	belgium	belgium	NOUN
faba-217	461	131	1	1	NUM
faba-217	461	132	1	1	NUM
faba-217	461	133	1	1	NUM
faba-217	461	134	1	1	NUM
faba-217	461	135	canada	canada	NOUN
faba-217	461	136	1	1	NUM
faba-217	461	137	1	1	NUM
faba-217	461	138	1	1	NUM
faba-217	461	139	1	1	NUM
faba-217	461	140	1	1	NUM
faba-217	461	141	1	1	NUM
faba-217	461	142	china	china	NOUN
faba-217	461	143	1	1	NUM
faba-217	461	144	1	1	NUM
faba-217	461	145	1	1	NUM
faba-217	461	146	croatia	croatia	NOUN
faba-217	461	147	1	1	NUM
faba-217	461	148	1	1	NUM
faba-217	461	149	1	1	NUM
faba-217	461	150	1	1	NUM
faba-217	461	151	1	1	NUM
faba-217	461	152	1	1	NUM
faba-217	461	153	greece	greece	NOUN
faba-217	461	154	1	1	NUM
faba-217	461	155	1	1	NUM
faba-217	461	156	1	1	NUM
faba-217	461	157	1	1	NUM
faba-217	461	158	1	1	NUM
faba-217	461	159	1	1	NUM
faba-217	461	160	france	france	NOUN
faba-217	461	161	1	1	NUM
faba-217	461	162	1	1	NUM
faba-217	461	163	1	1	NUM
faba-217	461	164	1	1	NUM
faba-217	461	165	1	1	NUM
faba-217	461	166	1	1	NUM
faba-217	461	167	1	1	NUM
faba-217	461	168	india	india	NOUN
faba-217	461	169	1	1	NUM
faba-217	461	170	1	1	NUM
faba-217	461	171	1	1	NUM
faba-217	461	172	italy	italy	NOUN
faba-217	461	173	1	1	NUM
faba-217	461	174	1	1	NUM
faba-217	461	175	1	1	NUM
faba-217	461	176	1	1	NUM
faba-217	461	177	south	south	NOUN
faba-217	461	178	korea	korea	PROPN
faba-217	461	179	1	1	NUM
faba-217	461	180	1	1	NUM
faba-217	461	181	1	1	NUM
faba-217	461	182	1	1	NUM
faba-217	461	183	1	1	NUM
faba-217	461	184	1	1	NUM
faba-217	461	185	1	1	NUM
faba-217	461	186	the	the	DET
faba-217	461	187	netherlands	netherlands	PROPN
faba-217	461	188	1	1	NUM
faba-217	461	189	1	1	NUM
faba-217	461	190	1	1	NUM
faba-217	461	191	1	1	NUM
faba-217	461	192	1	1	NUM
faba-217	461	193	spain	spain	NOUN
faba-217	461	194	1	1	NUM
faba-217	461	195	1	1	NUM
faba-217	461	196	1	1	NUM
faba-217	461	197	1	1	NUM
faba-217	461	198	united	united	ADJ
faba-217	461	199	kingdom	kingdom	PROPN
faba-217	461	200	russia	russia	PROPN
faba-217	461	201	1	1	NUM
faba-217	461	202	1	1	NUM
faba-217	461	203	1	1	NUM
faba-217	461	204	1	1	NUM
faba-217	461	205	1	1	NUM
faba-217	461	206	1	1	NUM
faba-217	461	207	1	1	NUM
faba-217	461	208	nigeria	nigeria	NOUN
faba-217	461	209	1	1	NUM
faba-217	461	210	1	1	NUM
faba-217	461	211	1	1	NUM
faba-217	461	212	1	1	NUM
faba-217	461	213	source	source	NOUN
faba-217	461	214	:	:	PUNCT
faba-217	461	215	authors	author	NOUN
faba-217	461	216	’	'	PUNCT
faba-217	461	217	own	own	ADJ
faba-217	461	218	processing	processing	NOUN
faba-217	461	219	based	base	VERB
faba-217	461	220	on	on	ADP
faba-217	461	221	carlos	carlos	PROPN
faba-217	461	222	et	et	PROPN
faba-217	461	223	al	al	PROPN
faba-217	461	224	.	.	PROPN
faba-217	462	1	(	(	PUNCT
faba-217	462	2	2020	2020	NUM
faba-217	462	3	)	)	PUNCT
faba-217	462	4	174	174	NUM
faba-217	462	5	table	table	NOUN
faba-217	462	6	11	11	NUM
faba-217	462	7	shows	show	VERB
faba-217	462	8	the	the	DET
faba-217	462	9	results	result	NOUN
faba-217	462	10	of	of	ADP
faba-217	462	11	the	the	DET
faba-217	462	12	regression	regression	NOUN
faba-217	462	13	table	table	NOUN
faba-217	462	14	11	11	NUM
faba-217	462	15	.	.	PUNCT
faba-217	463	1	regression	regression	NOUN
faba-217	463	2	results	result	NOUN
faba-217	463	3	for	for	ADP
faba-217	463	4	elect	elect	NOUN
faba-217	463	5	(	(	PUNCT
faba-217	463	6	11	11	NUM
faba-217	463	7	)	)	PUNCT
faba-217	463	8	(	(	PUNCT
faba-217	463	9	12	12	NUM
faba-217	463	10	)	)	PUNCT
faba-217	463	11	(	(	PUNCT
faba-217	463	12	13	13	NUM
faba-217	463	13	)	)	PUNCT
faba-217	463	14	(	(	PUNCT
faba-217	463	15	14	14	NUM
faba-217	463	16	)	)	PUNCT
faba-217	463	17	(	(	PUNCT
faba-217	463	18	15	15	NUM
faba-217	463	19	)	)	PUNCT
faba-217	463	20	frq1	frq1	NOUN
faba-217	463	21	frq2	frq2	PROPN
faba-217	463	22	frq3	frq3	PROPN
faba-217	463	23	frq4	frq4	PROPN
faba-217	463	24	rms	rm	NOUN
faba-217	463	25	elect	elect	VERB
faba-217	463	26	0.229	0.229	NUM
faba-217	463	27	*	*	PUNCT
faba-217	463	28	*	*	PUNCT
faba-217	463	29	*	*	PUNCT
faba-217	463	30	0.165	0.165	NUM
faba-217	463	31	*	*	PUNCT
faba-217	463	32	*	*	PUNCT
faba-217	463	33	*	*	PUNCT
faba-217	463	34	0.123	0.123	NUM
faba-217	463	35	*	*	PUNCT
faba-217	463	36	*	*	PUNCT
faba-217	463	37	*	*	PUNCT
faba-217	463	38	0.220	0.220	NUM
faba-217	463	39	*	*	PUNCT
faba-217	463	40	*	*	PUNCT
faba-217	463	41	*	*	PUNCT
faba-217	463	42	1.320	1.320	NUM
faba-217	463	43	*	*	PUNCT
faba-217	463	44	*	*	PUNCT
faba-217	463	45	*	*	PUNCT
faba-217	463	46	(	(	PUNCT
faba-217	463	47	6.77	6.77	NUM
faba-217	463	48	)	)	PUNCT
faba-217	463	49	(	(	PUNCT
faba-217	463	50	5.14	5.14	NUM
faba-217	463	51	)	)	PUNCT
faba-217	463	52	(	(	PUNCT
faba-217	463	53	4.54	4.54	NUM
faba-217	463	54	)	)	PUNCT
faba-217	463	55	(	(	PUNCT
faba-217	463	56	6.43	6.43	NUM
faba-217	463	57	)	)	PUNCT
faba-217	463	58	(	(	PUNCT
faba-217	463	59	10.35	10.35	NUM
faba-217	463	60	)	)	PUNCT
faba-217	463	61	enf	enf	PROPN
faba-217	463	62	-0.0115	-0.0115	PROPN
faba-217	463	63	*	*	PROPN
faba-217	463	64	*	*	PUNCT
faba-217	463	65	*	*	PUNCT
faba-217	463	66	-0.0108	-0.0108	X
faba-217	463	67	*	*	PUNCT
faba-217	463	68	*	*	PUNCT
faba-217	463	69	*	*	PUNCT
faba-217	463	70	-0.0113	-0.0113	X
faba-217	463	71	*	*	PUNCT
faba-217	463	72	*	*	PUNCT
faba-217	463	73	*	*	NOUN
faba-217	463	74	-0.00894	-0.00894	PROPN
faba-217	463	75	*	*	PUNCT
faba-217	463	76	*	*	PUNCT
faba-217	463	77	*	*	NOUN
faba-217	463	78	-0.0402	-0.0402	NOUN
faba-217	463	79	*	*	PUNCT
faba-217	463	80	*	*	PUNCT
faba-217	463	81	*	*	PUNCT
faba-217	463	82	(	(	PUNCT
faba-217	463	83	-9.74	-9.74	ADJ
faba-217	463	84	)	)	PUNCT
faba-217	463	85	(	(	PUNCT
faba-217	463	86	-9.38	-9.38	NOUN
faba-217	463	87	)	)	PUNCT
faba-217	463	88	(	(	PUNCT
faba-217	463	89	-11.67	-11.67	PROPN
faba-217	463	90	)	)	PUNCT
faba-217	463	91	(	(	PUNCT
faba-217	463	92	-7.74	-7.74	NUM
faba-217	463	93	)	)	PUNCT
faba-217	463	94	(	(	PUNCT
faba-217	463	95	-7.55	-7.55	NOUN
faba-217	463	96	)	)	PUNCT
faba-217	463	97	epu#enf	epu#enf	PROPN
faba-217	463	98	-0.00580	-0.00580	PROPN
faba-217	464	1	*	*	PUNCT
faba-217	464	2	*	*	PUNCT
faba-217	464	3	*	*	PUNCT
faba-217	464	4	-0.00671	-0.00671	ADJ
faba-217	464	5	*	*	PUNCT
faba-217	464	6	*	*	PUNCT
faba-217	464	7	*	*	NOUN
faba-217	464	8	-0.00853	-0.00853	NOUN
faba-217	464	9	*	*	PUNCT
faba-217	464	10	*	*	PUNCT
faba-217	464	11	*	*	NOUN
faba-217	464	12	-0.0111	-0.0111	ADJ
faba-217	464	13	*	*	PUNCT
faba-217	464	14	*	*	PUNCT
faba-217	464	15	*	*	PUNCT
faba-217	464	16	-0.0151	-0.0151	NOUN
faba-217	464	17	*	*	PUNCT
faba-217	464	18	*	*	PUNCT
faba-217	464	19	(	(	PUNCT
faba-217	464	20	-3.53	-3.53	NOUN
faba-217	464	21	)	)	PUNCT
faba-217	464	22	(	(	PUNCT
faba-217	464	23	-4.31	-4.31	NUM
faba-217	464	24	)	)	PUNCT
faba-217	464	25	(	(	PUNCT
faba-217	464	26	-6.27	-6.27	NOUN
faba-217	464	27	)	)	PUNCT
faba-217	464	28	(	(	PUNCT
faba-217	464	29	-6.52	-6.52	ADJ
faba-217	464	30	)	)	PUNCT
faba-217	464	31	(	(	PUNCT
faba-217	464	32	-2.75	-2.75	NOUN
faba-217	464	33	)	)	PUNCT
faba-217	464	34	size	size	NOUN
faba-217	464	35	-0.469	-0.469	NOUN
faba-217	464	36	*	*	PUNCT
faba-217	464	37	*	*	PUNCT
faba-217	464	38	*	*	PUNCT
faba-217	464	39	-0.459	-0.459	NOUN
faba-217	464	40	*	*	NOUN
faba-217	464	41	*	*	PUNCT
faba-217	464	42	*	*	PUNCT
faba-217	465	1	-0.380	-0.380	PUNCT
faba-217	465	2	*	*	PUNCT
faba-217	465	3	*	*	PUNCT
faba-217	465	4	*	*	PUNCT
faba-217	466	1	-0.281	-0.281	PUNCT
faba-217	467	1	*	*	PUNCT
faba-217	467	2	*	*	PUNCT
faba-217	467	3	*	*	PUNCT
faba-217	467	4	1.606	1.606	NUM
faba-217	467	5	*	*	PUNCT
faba-217	467	6	*	*	PUNCT
faba-217	467	7	*	*	PUNCT
faba-217	467	8	(	(	PUNCT
faba-217	467	9	-33.49	-33.49	ADJ
faba-217	467	10	)	)	PUNCT
faba-217	467	11	(	(	PUNCT
faba-217	467	12	-33.62	-33.62	PROPN
faba-217	467	13	)	)	PUNCT
faba-217	467	14	(	(	PUNCT
faba-217	467	15	-34.57	-34.57	PROPN
faba-217	467	16	)	)	PUNCT
faba-217	467	17	(	(	PUNCT
faba-217	467	18	-23.65	-23.65	NOUN
faba-217	467	19	)	)	PUNCT
faba-217	467	20	(	(	PUNCT
faba-217	467	21	20.44	20.44	NUM
faba-217	467	22	)	)	PUNCT
faba-217	467	23	lev	lev	NOUN
faba-217	467	24	1.953	1.953	NUM
faba-217	467	25	*	*	PUNCT
faba-217	467	26	*	*	PUNCT
faba-217	467	27	*	*	PUNCT
faba-217	467	28	1.938	1.938	NUM
faba-217	467	29	*	*	PUNCT
faba-217	467	30	*	*	PUNCT
faba-217	467	31	*	*	PUNCT
faba-217	467	32	1.415	1.415	NUM
faba-217	467	33	*	*	PUNCT
faba-217	467	34	*	*	PUNCT
faba-217	467	35	*	*	PUNCT
faba-217	467	36	0.646	0.646	NUM
faba-217	467	37	*	*	PUNCT
faba-217	467	38	*	*	PUNCT
faba-217	467	39	*	*	PUNCT
faba-217	467	40	0.0612	0.0612	NUM
faba-217	467	41	(	(	PUNCT
faba-217	467	42	14.19	14.19	NUM
faba-217	467	43	)	)	PUNCT
faba-217	467	44	(	(	PUNCT
faba-217	467	45	14.51	14.51	NUM
faba-217	467	46	)	)	PUNCT
faba-217	467	47	(	(	PUNCT
faba-217	467	48	13.53	13.53	NUM
faba-217	467	49	)	)	PUNCT
faba-217	467	50	(	(	PUNCT
faba-217	467	51	5.04	5.04	NUM
faba-217	467	52	)	)	PUNCT
faba-217	467	53	(	(	PUNCT
faba-217	467	54	0.07	0.07	NUM
faba-217	467	55	)	)	PUNCT
faba-217	467	56	roa	roa	NOUN
faba-217	467	57	-2.857	-2.857	PUNCT
faba-217	467	58	*	*	PUNCT
faba-217	467	59	*	*	PUNCT
faba-217	467	60	*	*	PUNCT
faba-217	467	61	-2.813	-2.813	PROPN
faba-217	467	62	*	*	PUNCT
faba-217	467	63	*	*	PUNCT
faba-217	467	64	*	*	PUNCT
faba-217	467	65	-1.719	-1.719	PUNCT
faba-217	467	66	*	*	PUNCT
faba-217	467	67	*	*	PUNCT
faba-217	467	68	*	*	PUNCT
faba-217	467	69	-2.614	-2.614	PUNCT
faba-217	467	70	*	*	PUNCT
faba-217	467	71	*	*	PUNCT
faba-217	467	72	*	*	PUNCT
faba-217	468	1	13.41	13.41	NUM
faba-217	468	2	*	*	PUNCT
faba-217	468	3	*	*	PUNCT
faba-217	468	4	*	*	PUNCT
faba-217	468	5	(	(	PUNCT
faba-217	468	6	-17.99	-17.99	NOUN
faba-217	468	7	)	)	PUNCT
faba-217	468	8	(	(	PUNCT
faba-217	468	9	-18.24	-18.24	NUM
faba-217	468	10	)	)	PUNCT
faba-217	468	11	(	(	PUNCT
faba-217	468	12	-14.90	-14.90	PROPN
faba-217	468	13	)	)	PUNCT
faba-217	468	14	(	(	PUNCT
faba-217	468	15	-15.99	-15.99	PROPN
faba-217	468	16	)	)	PUNCT
faba-217	468	17	(	(	PUNCT
faba-217	468	18	11.86	11.86	NUM
faba-217	468	19	)	)	PUNCT
faba-217	468	20	dce	dce	PROPN
faba-217	468	21	1.753	1.753	NUM
faba-217	468	22	*	*	NOUN
faba-217	468	23	*	*	PUNCT
faba-217	468	24	*	*	PUNCT
faba-217	468	25	1.689	1.689	NUM
faba-217	468	26	*	*	PUNCT
faba-217	468	27	*	*	PUNCT
faba-217	468	28	*	*	PUNCT
faba-217	468	29	3.137	3.137	NUM
faba-217	468	30	*	*	PUNCT
faba-217	468	31	*	*	PUNCT
faba-217	468	32	*	*	PUNCT
faba-217	468	33	0.519	0.519	NUM
faba-217	468	34	*	*	PUNCT
faba-217	468	35	*	*	PUNCT
faba-217	468	36	-23.57	-23.57	ADJ
faba-217	468	37	*	*	PUNCT
faba-217	468	38	*	*	PUNCT
faba-217	468	39	*	*	PUNCT
faba-217	468	40	(	(	PUNCT
faba-217	468	41	9.46	9.46	NUM
faba-217	468	42	)	)	PUNCT
faba-217	468	43	(	(	PUNCT
faba-217	468	44	9.42	9.42	NUM
faba-217	468	45	)	)	PUNCT
faba-217	468	46	(	(	PUNCT
faba-217	468	47	19.96	19.96	NUM
faba-217	468	48	)	)	PUNCT
faba-217	468	49	(	(	PUNCT
faba-217	468	50	3.20	3.20	NUM
faba-217	468	51	)	)	PUNCT
faba-217	468	52	(	(	PUNCT
faba-217	468	53	-19.96	-19.96	PROPN
faba-217	468	54	)	)	PUNCT
faba-217	468	55	aud	aud	NOUN
faba-217	468	56	-0.613	-0.613	PROPN
faba-217	468	57	*	*	PUNCT
faba-217	468	58	*	*	PUNCT
faba-217	468	59	*	*	PUNCT
faba-217	468	60	-0.600	-0.600	PROPN
faba-217	468	61	*	*	PUNCT
faba-217	468	62	*	*	PUNCT
faba-217	468	63	*	*	PUNCT
faba-217	468	64	-0.362	-0.362	PUNCT
faba-217	468	65	*	*	PUNCT
faba-217	468	66	*	*	PUNCT
faba-217	468	67	*	*	PUNCT
faba-217	468	68	-0.663	-0.663	PUNCT
faba-217	468	69	*	*	PUNCT
faba-217	468	70	*	*	PUNCT
faba-217	468	71	*	*	PUNCT
faba-217	468	72	3.062	3.062	NUM
faba-217	468	73	*	*	PUNCT
faba-217	468	74	*	*	PUNCT
faba-217	468	75	*	*	PUNCT
faba-217	468	76	(	(	PUNCT
faba-217	468	77	-12.42	-12.42	NOUN
faba-217	468	78	)	)	PUNCT
faba-217	468	79	(	(	PUNCT
faba-217	468	80	-12.46	-12.46	PROPN
faba-217	468	81	)	)	PUNCT
faba-217	468	82	(	(	PUNCT
faba-217	468	83	-9.02	-9.02	X
faba-217	468	84	)	)	PUNCT
faba-217	468	85	(	(	PUNCT
faba-217	468	86	-13.37	-13.37	PROPN
faba-217	468	87	)	)	PUNCT
faba-217	468	88	(	(	PUNCT
faba-217	468	89	11.44	11.44	NUM
faba-217	468	90	)	)	PUNCT
faba-217	468	91	res	re	VERB
faba-217	468	92	0.467	0.467	NUM
faba-217	468	93	*	*	NOUN
faba-217	468	94	*	*	PUNCT
faba-217	468	95	*	*	PUNCT
faba-217	468	96	0.418	0.418	PUNCT
faba-217	468	97	*	*	PUNCT
faba-217	468	98	*	*	PUNCT
faba-217	468	99	*	*	PUNCT
faba-217	468	100	0.462	0.462	NUM
faba-217	468	101	*	*	PUNCT
faba-217	468	102	*	*	PUNCT
faba-217	468	103	*	*	PUNCT
faba-217	468	104	0.607	0.607	NUM
faba-217	468	105	*	*	PUNCT
faba-217	468	106	*	*	PUNCT
faba-217	468	107	*	*	PUNCT
faba-217	468	108	1.732	1.732	NUM
faba-217	468	109	*	*	PUNCT
faba-217	468	110	*	*	PUNCT
faba-217	468	111	*	*	PUNCT
faba-217	468	112	(	(	PUNCT
faba-217	468	113	7.42	7.42	NUM
faba-217	468	114	)	)	PUNCT
faba-217	468	115	(	(	PUNCT
faba-217	468	116	6.96	6.96	NUM
faba-217	468	117	)	)	PUNCT
faba-217	468	118	(	(	PUNCT
faba-217	468	119	9.00	9.00	NUM
faba-217	468	120	)	)	PUNCT
faba-217	468	121	(	(	PUNCT
faba-217	468	122	9.60	9.60	NUM
faba-217	468	123	)	)	PUNCT
faba-217	468	124	(	(	PUNCT
faba-217	468	125	6.48	6.48	NUM
faba-217	468	126	)	)	PUNCT
faba-217	468	127	r	r	NOUN
faba-217	468	128	-	-	PUNCT
faba-217	468	129	squared	square	VERB
faba-217	468	130	0.1224	0.1224	NUM
faba-217	468	131	0.1271	0.1271	NUM
faba-217	469	1	0.1263	0.1263	NUM
faba-217	469	2	0.0826	0.0826	NUM
faba-217	469	3	0.2185	0.2185	NUM
faba-217	469	4	no	no	NOUN
faba-217	469	5	.	.	PUNCT
faba-217	469	6	of	of	ADP
faba-217	469	7	observations	observation	NOUN
faba-217	470	1	284	284	NUM
faba-217	470	2	908	908	NUM
faba-217	470	3	284	284	NUM
faba-217	470	4	908	908	NUM
faba-217	470	5	284	284	NUM
faba-217	470	6	908	908	NUM
faba-217	470	7	284	284	NUM
faba-217	470	8	908	908	NUM
faba-217	470	9	284	284	NUM
faba-217	470	10	908	908	NUM
faba-217	470	11	country	country	NOUN
faba-217	470	12	fixed	fix	VERB
faba-217	470	13	effects	effect	NOUN
faba-217	471	1	yes	yes	INTJ
faba-217	472	1	yes	yes	INTJ
faba-217	473	1	yes	yes	INTJ
faba-217	474	1	yes	yes	INTJ
faba-217	474	2	yes	yes	INTJ
faba-217	474	3	industry	industry	NOUN
faba-217	474	4	fixed	fix	VERB
faba-217	474	5	effects	effect	NOUN
faba-217	475	1	yes	yes	INTJ
faba-217	476	1	yes	yes	INTJ
faba-217	477	1	yes	yes	INTJ
faba-217	478	1	yes	yes	INTJ
faba-217	479	1	yes	yes	INTJ
faba-217	479	2	table	table	NOUN
faba-217	479	3	description	description	NOUN
faba-217	479	4	:	:	PUNCT
faba-217	479	5	this	this	DET
faba-217	479	6	table	table	NOUN
faba-217	479	7	presents	present	VERB
faba-217	479	8	the	the	DET
faba-217	479	9	regression	regression	NOUN
faba-217	479	10	results	result	NOUN
faba-217	479	11	for	for	ADP
faba-217	479	12	regression	regression	NOUN
faba-217	479	13	results	result	NOUN
faba-217	479	14	for	for	ADP
faba-217	479	15	elect	elect	NOUN
faba-217	479	16	which	which	PRON
faba-217	479	17	is	be	AUX
faba-217	479	18	another	another	DET
faba-217	479	19	measure	measure	NOUN
faba-217	479	20	of	of	ADP
faba-217	479	21	uncertainty	uncertainty	NOUN
faba-217	479	22	.	.	PUNCT
faba-217	480	1	the	the	DET
faba-217	480	2	regressions	regression	NOUN
faba-217	480	3	also	also	ADV
faba-217	480	4	include	include	VERB
faba-217	480	5	the	the	DET
faba-217	480	6	interaction	interaction	NOUN
faba-217	480	7	term	term	NOUN
faba-217	480	8	between	between	ADP
faba-217	480	9	elect	elect	NOUN
faba-217	480	10	and	and	CCONJ
faba-217	480	11	enf	enf	NOUN
faba-217	480	12	.	.	PUNCT
faba-217	481	1	in	in	ADP
faba-217	481	2	all	all	DET
faba-217	481	3	cases	case	NOUN
faba-217	481	4	,	,	PUNCT
faba-217	481	5	we	we	PRON
faba-217	481	6	used	use	VERB
faba-217	481	7	an	an	DET
faba-217	481	8	ols	ol	NOUN
faba-217	481	9	regression	regression	NOUN
faba-217	481	10	with	with	ADP
faba-217	481	11	fixed	fix	VERB
faba-217	481	12	effects	effect	NOUN
faba-217	481	13	.	.	PUNCT
faba-217	482	1	in	in	ADP
faba-217	482	2	interaction	interaction	NOUN
faba-217	482	3	terms	term	NOUN
faba-217	482	4	,	,	PUNCT
faba-217	482	5	we	we	PRON
faba-217	482	6	center	center	VERB
faba-217	482	7	the	the	DET
faba-217	482	8	enf	enf	NOUN
faba-217	482	9	by	by	ADP
faba-217	482	10	subtracting	subtract	VERB
faba-217	482	11	the	the	DET
faba-217	482	12	mean	mean	ADJ
faba-217	482	13	value	value	NOUN
faba-217	482	14	.	.	PUNCT
faba-217	483	1	in	in	ADP
faba-217	483	2	each	each	DET
faba-217	483	3	model	model	NOUN
faba-217	483	4	,	,	PUNCT
faba-217	483	5	the	the	DET
faba-217	483	6	standard	standard	ADJ
faba-217	483	7	errors	error	NOUN
faba-217	483	8	are	be	AUX
faba-217	483	9	clustered	cluster	VERB
faba-217	483	10	at	at	ADP
faba-217	483	11	the	the	DET
faba-217	483	12	firm	firm	ADJ
faba-217	483	13	level	level	NOUN
faba-217	483	14	.	.	PUNCT
faba-217	484	1	the	the	DET
faba-217	484	2	t	t	PROPN
faba-217	484	3	-	-	PUNCT
faba-217	484	4	values	value	NOUN
faba-217	484	5	are	be	AUX
faba-217	484	6	in	in	ADP
faba-217	484	7	parentheses	parenthesis	NOUN
faba-217	484	8	.	.	PUNCT
faba-217	485	1	the	the	DET
faba-217	485	2	significance	significance	NOUN
faba-217	485	3	levels	level	NOUN
faba-217	485	4	at	at	ADP
faba-217	485	5	10	10	NUM
faba-217	485	6	%	%	NOUN
faba-217	485	7	,	,	PUNCT
faba-217	485	8	5	5	NUM
faba-217	485	9	%	%	NOUN
faba-217	485	10	and	and	CCONJ
faba-217	485	11	1	1	NUM
faba-217	485	12	%	%	NOUN
faba-217	485	13	are	be	AUX
faba-217	485	14	represented	represent	VERB
faba-217	485	15	by	by	ADP
faba-217	485	16	*	*	NOUN
faba-217	485	17	,	,	PUNCT
faba-217	485	18	*	*	PUNCT
faba-217	485	19	*	*	PUNCT
faba-217	485	20	,	,	PUNCT
faba-217	485	21	and	and	CCONJ
faba-217	485	22	*	*	PUNCT
faba-217	485	23	*	*	PUNCT
faba-217	485	24	*	*	PUNCT
faba-217	485	25	,	,	PUNCT
faba-217	485	26	respectively	respectively	ADV
faba-217	485	27	.	.	PUNCT
faba-217	486	1	the	the	DET
faba-217	486	2	results	result	NOUN
faba-217	486	3	show	show	VERB
faba-217	486	4	that	that	SCONJ
faba-217	486	5	even	even	ADV
faba-217	486	6	if	if	SCONJ
faba-217	486	7	we	we	PRON
faba-217	486	8	measure	measure	VERB
faba-217	486	9	the	the	DET
faba-217	486	10	uncertainty	uncertainty	NOUN
faba-217	486	11	in	in	ADP
faba-217	486	12	another	another	DET
faba-217	486	13	way	way	NOUN
faba-217	486	14	,	,	PUNCT
faba-217	486	15	the	the	DET
faba-217	486	16	findings	finding	NOUN
faba-217	486	17	of	of	ADP
faba-217	486	18	our	our	PRON
faba-217	486	19	research	research	NOUN
faba-217	486	20	are	be	AUX
faba-217	486	21	still	still	ADV
faba-217	486	22	valid	valid	ADJ
faba-217	486	23	,	,	PUNCT
faba-217	486	24	and	and	CCONJ
faba-217	486	25	we	we	PRON
faba-217	486	26	reach	reach	VERB
faba-217	486	27	the	the	DET
faba-217	486	28	same	same	ADJ
faba-217	486	29	conclusion	conclusion	NOUN
faba-217	486	30	.	.	PUNCT
faba-217	487	1	the	the	DET
faba-217	487	2	elect	elect	NOUN
faba-217	487	3	is	be	AUX
faba-217	487	4	positively	positively	ADV
faba-217	487	5	associated	associate	VERB
faba-217	487	6	with	with	ADP
faba-217	487	7	real	real	ADJ
faba-217	487	8	earnings	earning	NOUN
faba-217	487	9	management	management	NOUN
faba-217	487	10	and	and	CCONJ
faba-217	487	11	,	,	PUNCT
faba-217	487	12	therefore	therefore	ADV
faba-217	487	13	,	,	PUNCT
faba-217	487	14	negatively	negatively	ADV
faba-217	487	15	associated	associate	VERB
faba-217	487	16	with	with	ADP
faba-217	487	17	frq	frq	PROPN
faba-217	487	18	.	.	PUNCT
faba-217	488	1	the	the	DET
faba-217	488	2	coefficient	coefficient	NOUN
faba-217	488	3	is	be	AUX
faba-217	488	4	statistically	statistically	ADV
faba-217	488	5	significant	significant	ADJ
faba-217	488	6	in	in	ADP
faba-217	488	7	all	all	DET
faba-217	488	8	models	model	NOUN
faba-217	488	9	.	.	PUNCT
faba-217	489	1	in	in	ADP
faba-217	489	2	election	election	NOUN
faba-217	489	3	years	year	NOUN
faba-217	489	4	the	the	DET
faba-217	489	5	uncertainty	uncertainty	NOUN
faba-217	489	6	increases	increase	VERB
faba-217	489	7	and	and	CCONJ
faba-217	489	8	leads	lead	VERB
faba-217	489	9	to	to	ADP
faba-217	489	10	a	a	DET
faba-217	489	11	decrease	decrease	NOUN
faba-217	489	12	in	in	ADP
faba-217	489	13	frq	frq	VERB
faba-217	489	14	by	by	ADP
faba-217	489	15	0.229	0.229	NUM
faba-217	489	16	in	in	ADP
faba-217	489	17	model	model	NOUN
faba-217	489	18	11	11	NUM
faba-217	489	19	,	,	PUNCT
faba-217	489	20	0.165	0.165	NUM
faba-217	489	21	in	in	ADP
faba-217	489	22	model	model	NOUN
faba-217	489	23	12	12	NUM
faba-217	489	24	,	,	PUNCT
faba-217	489	25	0.123	0.123	NUM
faba-217	489	26	in	in	ADP
faba-217	489	27	model	model	NOUN
faba-217	489	28	13	13	NUM
faba-217	489	29	,	,	PUNCT
faba-217	489	30	0.220	0.220	NUM
faba-217	489	31	in	in	ADP
faba-217	489	32	model	model	NOUN
faba-217	489	33	14	14	NUM
faba-217	489	34	,	,	PUNCT
faba-217	489	35	and	and	CCONJ
faba-217	489	36	by	by	ADP
faba-217	489	37	1.320	1.320	NUM
faba-217	489	38	in	in	ADP
faba-217	489	39	model	model	NOUN
faba-217	489	40	15	15	NUM
faba-217	489	41	.	.	PUNCT
faba-217	490	1	with	with	ADP
faba-217	490	2	respect	respect	NOUN
faba-217	490	3	to	to	ADP
faba-217	490	4	accounting	accounting	NOUN
faba-217	490	5	enforcement	enforcement	NOUN
faba-217	490	6	we	we	PRON
faba-217	490	7	observe	observe	VERB
faba-217	490	8	the	the	DET
faba-217	490	9	same	same	ADJ
faba-217	490	10	pattern	pattern	NOUN
faba-217	490	11	,	,	PUNCT
faba-217	490	12	the	the	DET
faba-217	490	13	coefficient	coefficient	NOUN
faba-217	490	14	of	of	ADP
faba-217	490	15	the	the	DET
faba-217	490	16	interaction	interaction	NOUN
faba-217	490	17	term	term	NOUN
faba-217	490	18	is	be	AUX
faba-217	490	19	negative	negative	ADJ
faba-217	490	20	and	and	CCONJ
faba-217	490	21	statistically	statistically	ADV
faba-217	490	22	significant	significant	ADJ
faba-217	490	23	at	at	ADP
faba-217	490	24	the	the	DET
faba-217	490	25	level	level	NOUN
faba-217	490	26	of	of	ADP
faba-217	490	27	1	1	NUM
faba-217	490	28	%	%	NOUN
faba-217	490	29	in	in	ADP
faba-217	490	30	models	model	NOUN
faba-217	490	31	11	11	NUM
faba-217	490	32	-	-	SYM
faba-217	490	33	14	14	NUM
faba-217	490	34	and	and	CCONJ
faba-217	490	35	the	the	DET
faba-217	490	36	level	level	NOUN
faba-217	490	37	of	of	ADP
faba-217	490	38	5	5	NUM
faba-217	490	39	%	%	NOUN
faba-217	490	40	in	in	ADP
faba-217	490	41	model	model	NOUN
faba-217	490	42	15	15	NUM
faba-217	490	43	.	.	PUNCT
faba-217	491	1	in	in	ADP
faba-217	491	2	the	the	DET
faba-217	491	3	election	election	NOUN
faba-217	491	4	years	year	NOUN
faba-217	491	5	when	when	SCONJ
faba-217	491	6	uncertainty	uncertainty	NOUN
faba-217	491	7	increases	increase	VERB
faba-217	491	8	,	,	PUNCT
faba-217	491	9	accounting	accounting	NOUN
faba-217	491	10	enforcement	enforcement	NOUN
faba-217	491	11	reduces	reduce	VERB
faba-217	491	12	the	the	DET
faba-217	491	13	negative	negative	ADJ
faba-217	491	14	association	association	NOUN
faba-217	491	15	between	between	ADP
faba-217	491	16	elect	elect	PROPN
faba-217	491	17	and	and	CCONJ
faba-217	491	18	frq	frq	VERB
faba-217	491	19	by	by	ADP
faba-217	491	20	0.00580	0.00580	NUM
faba-217	491	21	in	in	ADP
faba-217	491	22	model	model	NOUN
faba-217	491	23	11	11	NUM
faba-217	491	24	,	,	PUNCT
faba-217	491	25	0.00671	0.00671	NUM
faba-217	491	26	in	in	ADP
faba-217	491	27	model	model	NOUN
faba-217	491	28	12	12	NUM
faba-217	491	29	,	,	PUNCT
faba-217	491	30	0.00853	0.00853	NUM
faba-217	491	31	in	in	ADP
faba-217	491	32	model	model	NOUN
faba-217	491	33	13	13	NUM
faba-217	491	34	,	,	PUNCT
faba-217	491	35	0.0111	0.0111	NUM
faba-217	491	36	in	in	ADP
faba-217	491	37	model	model	NOUN
faba-217	491	38	14	14	NUM
faba-217	491	39	,	,	PUNCT
faba-217	491	40	and	and	CCONJ
faba-217	491	41	by	by	ADP
faba-217	491	42	0.0151	0.0151	NUM
faba-217	491	43	in	in	ADP
faba-217	491	44	model	model	NOUN
faba-217	491	45	15	15	NUM
faba-217	491	46	.	.	PUNCT
faba-217	492	1	in	in	ADP
faba-217	492	2	relative	relative	ADJ
faba-217	492	3	terms	term	NOUN
faba-217	492	4	,	,	PUNCT
faba-217	492	5	the	the	DET
faba-217	492	6	decrease	decrease	NOUN
faba-217	492	7	is	be	AUX
faba-217	492	8	2.53	2.53	NUM
faba-217	492	9	%	%	NOUN
faba-217	492	10	in	in	ADP
faba-217	492	11	model	model	NOUN
faba-217	492	12	11	11	NUM
faba-217	492	13	,	,	PUNCT
faba-217	492	14	4.07	4.07	NUM
faba-217	492	15	%	%	NOUN
faba-217	492	16	in	in	ADP
faba-217	492	17	model	model	NOUN
faba-217	492	18	12	12	NUM
faba-217	492	19	,	,	PUNCT
faba-217	492	20	6.93	6.93	NUM
faba-217	492	21	%	%	NOUN
faba-217	492	22	in	in	ADP
faba-217	492	23	model	model	NOUN
faba-217	492	24	13	13	NUM
faba-217	492	25	,	,	PUNCT
faba-217	492	26	5.05	5.05	NUM
faba-217	492	27	%	%	NOUN
faba-217	492	28	in	in	ADP
faba-217	492	29	model	model	NOUN
faba-217	492	30	14	14	NUM
faba-217	492	31	,	,	PUNCT
faba-217	492	32	and	and	CCONJ
faba-217	492	33	1.14	1.14	NUM
faba-217	492	34	%	%	NOUN
faba-217	492	35	in	in	ADP
faba-217	492	36	model	model	NOUN
faba-217	492	37	15	15	NUM
faba-217	492	38	.	.	PUNCT
faba-217	493	1	another	another	DET
faba-217	493	2	important	important	ADJ
faba-217	493	3	aspect	aspect	NOUN
faba-217	493	4	is	be	AUX
faba-217	493	5	that	that	SCONJ
faba-217	493	6	elect	elect	NOUN
faba-217	493	7	reflect	reflect	VERB
faba-217	493	8	mainly	mainly	ADV
faba-217	493	9	the	the	DET
faba-217	493	10	political	political	ADJ
faba-217	493	11	uncertainty	uncertainty	NOUN
faba-217	493	12	.	.	PUNCT
faba-217	494	1	therefore	therefore	ADV
faba-217	494	2	,	,	PUNCT
faba-217	494	3	strong	strong	ADJ
faba-217	494	4	accounting	accounting	NOUN
faba-217	494	5	enforcement	enforcement	NOUN
faba-217	494	6	institutions	institution	NOUN
faba-217	494	7	guarantee	guarantee	VERB
faba-217	494	8	the	the	DET
faba-217	494	9	frq	frq	NOUN
faba-217	494	10	even	even	ADV
faba-217	494	11	when	when	SCONJ
faba-217	494	12	the	the	DET
faba-217	494	13	government	government	NOUN
faba-217	494	14	and	and	CCONJ
faba-217	494	15	the	the	DET
faba-217	494	16	administration	administration	NOUN
faba-217	494	17	of	of	ADP
faba-217	494	18	the	the	DET
faba-217	494	19	country	country	NOUN
faba-217	494	20	change	change	NOUN
faba-217	494	21	.	.	PUNCT
faba-217	495	1	this	this	PRON
faba-217	495	2	is	be	AUX
faba-217	495	3	a	a	DET
faba-217	495	4	vital	vital	ADJ
faba-217	495	5	element	element	NOUN
faba-217	495	6	for	for	ADP
faba-217	495	7	the	the	DET
faba-217	495	8	functioning	functioning	NOUN
faba-217	495	9	of	of	ADP
faba-217	495	10	capital	capital	NOUN
faba-217	495	11	markets	market	NOUN
faba-217	495	12	.	.	PUNCT
faba-217	496	1	another	another	DET
faba-217	496	2	measure	measure	NOUN
faba-217	496	3	for	for	ADP
faba-217	496	4	enf	enf	PROPN
faba-217	496	5	accounting	accounting	NOUN
faba-217	496	6	enforcement	enforcement	NOUN
faba-217	496	7	is	be	AUX
faba-217	496	8	a	a	DET
faba-217	496	9	reflection	reflection	NOUN
faba-217	496	10	of	of	ADP
faba-217	496	11	the	the	DET
faba-217	496	12	quality	quality	NOUN
faba-217	496	13	of	of	ADP
faba-217	496	14	regulatory	regulatory	ADJ
faba-217	496	15	environment	environment	NOUN
faba-217	496	16	.	.	PUNCT
faba-217	497	1	this	this	PRON
faba-217	497	2	is	be	AUX
faba-217	497	3	the	the	DET
faba-217	497	4	reason	reason	NOUN
faba-217	497	5	why	why	SCONJ
faba-217	497	6	in	in	ADP
faba-217	497	7	prior	prior	ADJ
faba-217	497	8	research	research	NOUN
faba-217	497	9	,	,	PUNCT
faba-217	497	10	many	many	ADJ
faba-217	497	11	of	of	ADP
faba-217	497	12	the	the	DET
faba-217	497	13	scholars	scholar	NOUN
faba-217	497	14	include	include	VERB
faba-217	497	15	rule	rule	NOUN
faba-217	497	16	of	of	ADP
faba-217	497	17	law	law	NOUN
faba-217	497	18	in	in	ADP
faba-217	497	19	their	their	PRON
faba-217	497	20	studies	study	NOUN
faba-217	497	21	as	as	ADP
faba-217	497	22	a	a	DET
faba-217	497	23	measure	measure	NOUN
faba-217	497	24	for	for	ADP
faba-217	497	25	accounting	accounting	NOUN
faba-217	497	26	enforcement	enforcement	NOUN
faba-217	497	27	(	(	PUNCT
faba-217	497	28	for	for	ADP
faba-217	497	29	example	example	NOUN
faba-217	497	30	,	,	PUNCT
faba-217	497	31	daske	daske	PROPN
faba-217	497	32	et	et	PROPN
faba-217	497	33	al	al	PROPN
faba-217	497	34	.	.	PROPN
faba-217	497	35	2008	2008	NUM
faba-217	497	36	and	and	CCONJ
faba-217	497	37	hope	hope	NOUN
faba-217	497	38	2003	2003	NUM
faba-217	497	39	)	)	PUNCT
faba-217	497	40	.	.	PUNCT
faba-217	498	1	as	as	ADP
faba-217	498	2	a	a	DET
faba-217	498	3	robustness	robustness	NOUN
faba-217	498	4	test	test	NOUN
faba-217	498	5	,	,	PUNCT
faba-217	498	6	we	we	PRON
faba-217	498	7	use	use	VERB
faba-217	498	8	another	another	DET
faba-217	498	9	measure	measure	NOUN
faba-217	498	10	of	of	ADP
faba-217	498	11	accounting	accounting	NOUN
faba-217	498	12	enforcement	enforcement	NOUN
faba-217	498	13	that	that	PRON
faba-217	498	14	is	be	AUX
faba-217	498	15	appropriate	appropriate	ADJ
faba-217	498	16	for	for	ADP
faba-217	498	17	our	our	PRON
faba-217	498	18	research	research	NOUN
faba-217	498	19	.	.	PUNCT
faba-217	499	1	the	the	DET
faba-217	499	2	regulatory	regulatory	ADJ
faba-217	499	3	quality	quality	NOUN
faba-217	499	4	index	index	NOUN
faba-217	499	5	(	(	PUNCT
faba-217	499	6	rq	rq	INTJ
faba-217	499	7	)	)	PUNCT
faba-217	499	8	determined	determine	VERB
faba-217	499	9	by	by	ADP
faba-217	499	10	the	the	DET
faba-217	499	11	world	world	PROPN
faba-217	499	12	bank	bank	PROPN
faba-217	499	13	(	(	PUNCT
faba-217	499	14	2023	2023	NUM
faba-217	499	15	)	)	PUNCT
faba-217	499	16	captures	capture	VERB
faba-217	499	17	the	the	DET
faba-217	499	18	ability	ability	NOUN
faba-217	499	19	of	of	ADP
faba-217	499	20	the	the	DET
faba-217	499	21	government	government	NOUN
faba-217	499	22	to	to	PART
faba-217	499	23	formulate	formulate	VERB
faba-217	499	24	and	and	CCONJ
faba-217	499	25	implement	implement	VERB
faba-217	499	26	policies	policy	NOUN
faba-217	499	27	and	and	CCONJ
faba-217	499	28	regulations	regulation	NOUN
faba-217	499	29	related	relate	VERB
faba-217	499	30	to	to	ADP
faba-217	499	31	the	the	DET
faba-217	499	32	private	private	ADJ
faba-217	499	33	sector	sector	NOUN
faba-217	499	34	.	.	PUNCT
faba-217	500	1	compared	compare	VERB
faba-217	500	2	with	with	ADP
faba-217	500	3	rule	rule	NOUN
faba-217	500	4	of	of	ADP
faba-217	500	5	law	law	NOUN
faba-217	500	6	,	,	PUNCT
faba-217	500	7	regulatory	regulatory	ADJ
faba-217	500	8	quality	quality	NOUN
faba-217	500	9	is	be	AUX
faba-217	500	10	a	a	DET
faba-217	500	11	more	more	ADV
faba-217	500	12	suitable	suitable	ADJ
faba-217	500	13	measure	measure	NOUN
faba-217	500	14	for	for	ADP
faba-217	500	15	accounting	accounting	NOUN
faba-217	500	16	enforcement	enforcement	NOUN
faba-217	500	17	because	because	SCONJ
faba-217	500	18	it	it	PRON
faba-217	500	19	promotes	promote	VERB
faba-217	500	20	the	the	DET
faba-217	500	21	implementation	implementation	NOUN
faba-217	500	22	of	of	ADP
faba-217	500	23	regulations	regulation	NOUN
faba-217	500	24	catalin	catalin	PROPN
faba-217	500	25	mos	mos	PROPN
faba-217	500	26	/	/	SYM
faba-217	500	27	finance	finance	PROPN
faba-217	500	28	,	,	PUNCT
faba-217	500	29	accounting	accounting	NOUN
faba-217	500	30	and	and	CCONJ
faba-217	500	31	business	business	NOUN
faba-217	500	32	analysis	analysis	NOUN
faba-217	500	33	,	,	PUNCT
faba-217	500	34	volume	volume	NOUN
faba-217	500	35	6	6	NUM
faba-217	500	36	,	,	PUNCT
faba-217	500	37	issue	issue	NOUN
faba-217	500	38	2	2	NUM
faba-217	500	39	,	,	PUNCT
faba-217	500	40	2024	2024	NUM
faba-217	500	41	175	175	NUM
faba-217	500	42	specifically	specifically	ADV
faba-217	500	43	for	for	ADP
faba-217	500	44	the	the	DET
faba-217	500	45	firms	firm	NOUN
faba-217	500	46	and	and	CCONJ
faba-217	500	47	business	business	NOUN
faba-217	500	48	sector	sector	NOUN
faba-217	500	49	rather	rather	ADV
faba-217	500	50	than	than	ADP
faba-217	500	51	for	for	ADP
faba-217	500	52	all	all	DET
faba-217	500	53	categories	category	NOUN
faba-217	500	54	as	as	ADP
faba-217	500	55	rule	rule	NOUN
faba-217	500	56	of	of	ADP
faba-217	500	57	law	law	NOUN
faba-217	500	58	.	.	PUNCT
faba-217	501	1	therefore	therefore	ADV
faba-217	501	2	,	,	PUNCT
faba-217	501	3	rq	rq	X
faba-217	501	4	is	be	AUX
faba-217	501	5	a	a	DET
faba-217	501	6	more	more	ADV
faba-217	501	7	refined	refined	ADJ
faba-217	501	8	version	version	NOUN
faba-217	501	9	of	of	ADP
faba-217	501	10	the	the	DET
faba-217	501	11	rule	rule	NOUN
faba-217	501	12	of	of	ADP
faba-217	501	13	law	law	NOUN
faba-217	501	14	applicable	applicable	ADJ
faba-217	501	15	to	to	ADP
faba-217	501	16	firms	firm	NOUN
faba-217	501	17	.	.	PUNCT
faba-217	502	1	table	table	NOUN
faba-217	502	2	12	12	NUM
faba-217	502	3	shows	show	VERB
faba-217	502	4	the	the	DET
faba-217	502	5	results	result	NOUN
faba-217	502	6	of	of	ADP
faba-217	502	7	the	the	DET
faba-217	502	8	regressions	regression	NOUN
faba-217	502	9	.	.	PUNCT
faba-217	503	1	table	table	NOUN
faba-217	503	2	12	12	NUM
faba-217	503	3	.	.	PUNCT
faba-217	504	1	regression	regression	NOUN
faba-217	504	2	results	result	NOUN
faba-217	504	3	for	for	ADP
faba-217	504	4	rq	rq	X
faba-217	504	5	(	(	PUNCT
faba-217	504	6	16	16	NUM
faba-217	504	7	)	)	PUNCT
faba-217	504	8	(	(	PUNCT
faba-217	504	9	17	17	NUM
faba-217	504	10	)	)	PUNCT
faba-217	504	11	(	(	PUNCT
faba-217	504	12	18	18	NUM
faba-217	504	13	)	)	PUNCT
faba-217	504	14	(	(	PUNCT
faba-217	504	15	19	19	NUM
faba-217	504	16	)	)	PUNCT
faba-217	504	17	(	(	PUNCT
faba-217	504	18	20	20	NUM
faba-217	504	19	)	)	PUNCT
faba-217	504	20	frq1	frq1	NOUN
faba-217	504	21	frq2	frq2	PROPN
faba-217	504	22	frq3	frq3	PROPN
faba-217	504	23	frq4	frq4	PROPN
faba-217	504	24	rm	rm	PROPN
faba-217	504	25	epu	epu	PROPN
faba-217	504	26	0.00541	0.00541	NUM
faba-217	504	27	*	*	PUNCT
faba-217	504	28	*	*	PUNCT
faba-217	504	29	*	*	PUNCT
faba-217	504	30	0.00790	0.00790	NUM
faba-217	504	31	*	*	PUNCT
faba-217	504	32	*	*	PUNCT
faba-217	504	33	*	*	PUNCT
faba-217	504	34	0.00494	0.00494	NUM
faba-217	504	35	*	*	PUNCT
faba-217	504	36	*	*	PUNCT
faba-217	504	37	*	*	PUNCT
faba-217	505	1	0.00312	0.00312	NUM
faba-217	505	2	*	*	PUNCT
faba-217	505	3	*	*	PUNCT
faba-217	505	4	0.0542	0.0542	NUM
faba-217	505	5	*	*	PUNCT
faba-217	505	6	*	*	PUNCT
faba-217	505	7	*	*	PUNCT
faba-217	505	8	(	(	PUNCT
faba-217	505	9	5.35	5.35	NUM
faba-217	505	10	)	)	PUNCT
faba-217	505	11	(	(	PUNCT
faba-217	505	12	8.35	8.35	NUM
faba-217	505	13	)	)	PUNCT
faba-217	505	14	(	(	PUNCT
faba-217	505	15	5.97	5.97	NUM
faba-217	505	16	)	)	PUNCT
faba-217	505	17	(	(	PUNCT
faba-217	505	18	3.17	3.17	NUM
faba-217	505	19	)	)	PUNCT
faba-217	505	20	(	(	PUNCT
faba-217	505	21	15.09	15.09	NUM
faba-217	505	22	)	)	PUNCT
faba-217	505	23	rq	rq	NOUN
faba-217	505	24	-0.00373	-0.00373	NOUN
faba-217	505	25	*	*	PUNCT
faba-217	505	26	-0.00183	-0.00183	PROPN
faba-217	505	27	*	*	PUNCT
faba-217	506	1	-0.00729	-0.00729	PUNCT
faba-217	507	1	*	*	PUNCT
faba-217	508	1	*	*	PUNCT
faba-217	508	2	*	*	NOUN
faba-217	508	3	-0.00491	-0.00491	NOUN
faba-217	508	4	*	*	PUNCT
faba-217	508	5	*	*	PUNCT
faba-217	508	6	-0.0575	-0.0575	PROPN
faba-217	509	1	*	*	PUNCT
faba-217	509	2	*	*	PUNCT
faba-217	509	3	*	*	PUNCT
faba-217	509	4	(	(	PUNCT
faba-217	509	5	-2.36	-2.36	NOUN
faba-217	509	6	)	)	PUNCT
faba-217	509	7	(	(	PUNCT
faba-217	509	8	-1.23	-1.23	X
faba-217	509	9	)	)	PUNCT
faba-217	509	10	(	(	PUNCT
faba-217	509	11	-5.62	-5.62	NOUN
faba-217	509	12	)	)	PUNCT
faba-217	509	13	(	(	PUNCT
faba-217	509	14	-3.09	-3.09	NUM
faba-217	509	15	)	)	PUNCT
faba-217	509	16	(	(	PUNCT
faba-217	509	17	-8.10	-8.10	NOUN
faba-217	509	18	)	)	PUNCT
faba-217	509	19	epu#rq	epu#rq	NOUN
faba-217	509	20	-0.000564	-0.000564	NOUN
faba-217	509	21	*	*	PUNCT
faba-217	510	1	*	*	PUNCT
faba-217	510	2	*	*	PUNCT
faba-217	510	3	-0.000563	-0.000563	NOUN
faba-217	510	4	*	*	PUNCT
faba-217	510	5	*	*	PUNCT
faba-217	510	6	*	*	PUNCT
faba-217	510	7	-0.000470	-0.000470	NOUN
faba-217	510	8	*	*	PUNCT
faba-217	510	9	*	*	PUNCT
faba-217	510	10	*	*	PUNCT
faba-217	510	11	-0.000791	-0.000791	PUNCT
faba-217	510	12	*	*	PUNCT
faba-217	510	13	*	*	PUNCT
faba-217	510	14	*	*	NOUN
faba-217	510	15	-0.00107	-0.00107	NOUN
faba-217	510	16	*	*	PUNCT
faba-217	510	17	*	*	PUNCT
faba-217	510	18	(	(	PUNCT
faba-217	510	19	-5.78	-5.78	INTJ
faba-217	510	20	)	)	PUNCT
faba-217	510	21	(	(	PUNCT
faba-217	510	22	-6.34	-6.34	NOUN
faba-217	510	23	)	)	PUNCT
faba-217	510	24	(	(	PUNCT
faba-217	510	25	-6.01	-6.01	NOUN
faba-217	510	26	)	)	PUNCT
faba-217	510	27	(	(	PUNCT
faba-217	510	28	-8.07	-8.07	NOUN
faba-217	510	29	)	)	PUNCT
faba-217	510	30	(	(	PUNCT
faba-217	510	31	-2.79	-2.79	NOUN
faba-217	510	32	)	)	PUNCT
faba-217	510	33	size	size	NOUN
faba-217	510	34	-0.471	-0.471	NOUN
faba-217	510	35	*	*	PUNCT
faba-217	510	36	*	*	PUNCT
faba-217	510	37	*	*	PUNCT
faba-217	510	38	-0.460	-0.460	PUNCT
faba-217	510	39	*	*	PUNCT
faba-217	510	40	*	*	PUNCT
faba-217	510	41	*	*	PUNCT
faba-217	510	42	-0.382	-0.382	PUNCT
faba-217	510	43	*	*	PUNCT
faba-217	510	44	*	*	PUNCT
faba-217	510	45	*	*	PUNCT
faba-217	510	46	-0.284	-0.284	PUNCT
faba-217	510	47	*	*	PUNCT
faba-217	510	48	*	*	PUNCT
faba-217	510	49	*	*	PUNCT
faba-217	510	50	1.619	1.619	NUM
faba-217	510	51	*	*	PUNCT
faba-217	510	52	*	*	PUNCT
faba-217	510	53	*	*	PUNCT
faba-217	510	54	(	(	PUNCT
faba-217	510	55	-33.66	-33.66	NOUN
faba-217	510	56	)	)	PUNCT
faba-217	510	57	(	(	PUNCT
faba-217	510	58	-33.72	-33.72	NOUN
faba-217	510	59	)	)	PUNCT
faba-217	510	60	(	(	PUNCT
faba-217	510	61	-34.79	-34.79	NOUN
faba-217	510	62	)	)	PUNCT
faba-217	510	63	(	(	PUNCT
faba-217	510	64	-23.94	-23.94	PROPN
faba-217	510	65	)	)	PUNCT
faba-217	510	66	(	(	PUNCT
faba-217	510	67	20.61	20.61	NUM
faba-217	510	68	)	)	PUNCT
faba-217	510	69	lev	lev	NOUN
faba-217	510	70	1.950	1.950	NUM
faba-217	510	71	*	*	NOUN
faba-217	510	72	*	*	PUNCT
faba-217	510	73	*	*	PUNCT
faba-217	510	74	1.933	1.933	NUM
faba-217	510	75	*	*	PUNCT
faba-217	510	76	*	*	PUNCT
faba-217	510	77	*	*	PUNCT
faba-217	510	78	1.409	1.409	NUM
faba-217	510	79	*	*	PUNCT
faba-217	510	80	*	*	PUNCT
faba-217	510	81	*	*	PUNCT
faba-217	510	82	0.641	0.641	NUM
faba-217	510	83	*	*	PUNCT
faba-217	510	84	*	*	PUNCT
faba-217	510	85	*	*	NOUN
faba-217	510	86	-0.0265	-0.0265	NOUN
faba-217	510	87	(	(	PUNCT
faba-217	510	88	14.15	14.15	NUM
faba-217	510	89	)	)	PUNCT
faba-217	510	90	(	(	PUNCT
faba-217	510	91	14.46	14.46	NUM
faba-217	510	92	)	)	PUNCT
faba-217	510	93	(	(	PUNCT
faba-217	510	94	13.46	13.46	NUM
faba-217	510	95	)	)	PUNCT
faba-217	510	96	(	(	PUNCT
faba-217	510	97	5.00	5.00	NUM
faba-217	510	98	)	)	PUNCT
faba-217	510	99	(	(	PUNCT
faba-217	510	100	-0.03	-0.03	NOUN
faba-217	510	101	)	)	PUNCT
faba-217	510	102	roa	roa	NOUN
faba-217	510	103	-2.846	-2.846	PROPN
faba-217	510	104	*	*	PUNCT
faba-217	510	105	*	*	PUNCT
faba-217	510	106	*	*	PUNCT
faba-217	510	107	-2.800	-2.800	PROPN
faba-217	510	108	*	*	PUNCT
faba-217	510	109	*	*	PUNCT
faba-217	510	110	*	*	PUNCT
faba-217	510	111	-1.707	-1.707	NOUN
faba-217	510	112	*	*	PUNCT
faba-217	510	113	*	*	PUNCT
faba-217	510	114	*	*	PUNCT
faba-217	510	115	-2.604	-2.604	PUNCT
faba-217	510	116	*	*	PUNCT
faba-217	510	117	*	*	PUNCT
faba-217	510	118	*	*	PUNCT
faba-217	510	119	13.48	13.48	NUM
faba-217	510	120	*	*	PUNCT
faba-217	510	121	*	*	PUNCT
faba-217	510	122	*	*	PUNCT
faba-217	510	123	(	(	PUNCT
faba-217	510	124	-17.91	-17.91	PROPN
faba-217	510	125	)	)	PUNCT
faba-217	510	126	(	(	PUNCT
faba-217	510	127	-18.15	-18.15	NOUN
faba-217	510	128	)	)	PUNCT
faba-217	510	129	(	(	PUNCT
faba-217	510	130	-14.78	-14.78	INTJ
faba-217	510	131	)	)	PUNCT
faba-217	510	132	(	(	PUNCT
faba-217	510	133	-15.91	-15.91	NOUN
faba-217	510	134	)	)	PUNCT
faba-217	510	135	(	(	PUNCT
faba-217	510	136	11.92	11.92	NUM
faba-217	510	137	)	)	PUNCT
faba-217	510	138	dce	dce	ADP
faba-217	510	139	1.754	1.754	NUM
faba-217	510	140	*	*	PUNCT
faba-217	510	141	*	*	PUNCT
faba-217	510	142	*	*	PUNCT
faba-217	510	143	1.693	1.693	NUM
faba-217	510	144	*	*	PUNCT
faba-217	510	145	*	*	PUNCT
faba-217	510	146	*	*	PUNCT
faba-217	510	147	3.141	3.141	NUM
faba-217	510	148	*	*	PUNCT
faba-217	510	149	*	*	PUNCT
faba-217	510	150	*	*	PUNCT
faba-217	510	151	0.519	0.519	NUM
faba-217	510	152	*	*	PUNCT
faba-217	510	153	*	*	PUNCT
faba-217	510	154	-23.47	-23.47	NOUN
faba-217	510	155	*	*	PUNCT
faba-217	510	156	*	*	PUNCT
faba-217	510	157	*	*	PUNCT
faba-217	510	158	(	(	PUNCT
faba-217	510	159	9.46	9.46	NUM
faba-217	510	160	)	)	PUNCT
faba-217	510	161	(	(	PUNCT
faba-217	510	162	9.44	9.44	NUM
faba-217	510	163	)	)	PUNCT
faba-217	510	164	(	(	PUNCT
faba-217	510	165	19.97	19.97	NUM
faba-217	510	166	)	)	PUNCT
faba-217	510	167	(	(	PUNCT
faba-217	510	168	3.21	3.21	NUM
faba-217	510	169	)	)	PUNCT
faba-217	510	170	(	(	PUNCT
faba-217	510	171	-19.88	-19.88	PROPN
faba-217	510	172	)	)	PUNCT
faba-217	510	173	aud	aud	NOUN
faba-217	510	174	-0.620	-0.620	PUNCT
faba-217	510	175	*	*	PUNCT
faba-217	510	176	*	*	PUNCT
faba-217	510	177	*	*	PUNCT
faba-217	510	178	-0.608	-0.608	PUNCT
faba-217	510	179	*	*	PUNCT
faba-217	510	180	*	*	PUNCT
faba-217	510	181	*	*	PUNCT
faba-217	510	182	-0.363	-0.363	PUNCT
faba-217	510	183	*	*	PUNCT
faba-217	510	184	*	*	PUNCT
faba-217	510	185	*	*	PUNCT
faba-217	510	186	-0.667	-0.667	NOUN
faba-217	510	187	*	*	PUNCT
faba-217	510	188	*	*	PUNCT
faba-217	510	189	*	*	PUNCT
faba-217	510	190	2.999	2.999	NUM
faba-217	510	191	*	*	PUNCT
faba-217	510	192	*	*	PUNCT
faba-217	510	193	*	*	PUNCT
faba-217	510	194	(	(	PUNCT
faba-217	510	195	-12.57	-12.57	PROPN
faba-217	510	196	)	)	PUNCT
faba-217	510	197	(	(	PUNCT
faba-217	510	198	-12.64	-12.64	PROPN
faba-217	510	199	)	)	PUNCT
faba-217	510	200	(	(	PUNCT
faba-217	510	201	-9.05	-9.05	NOUN
faba-217	510	202	)	)	PUNCT
faba-217	510	203	(	(	PUNCT
faba-217	510	204	-13.45	-13.45	ADV
faba-217	510	205	)	)	PUNCT
faba-217	510	206	(	(	PUNCT
faba-217	510	207	11.22	11.22	NUM
faba-217	510	208	)	)	PUNCT
faba-217	510	209	res	re	NOUN
faba-217	510	210	0.504	0.504	PRON
faba-217	510	211	*	*	PUNCT
faba-217	510	212	*	*	PUNCT
faba-217	510	213	*	*	PUNCT
faba-217	510	214	0.456	0.456	NUM
faba-217	510	215	*	*	PUNCT
faba-217	510	216	*	*	PUNCT
faba-217	510	217	*	*	PUNCT
faba-217	510	218	0.501	0.501	NUM
faba-217	510	219	*	*	PUNCT
faba-217	510	220	*	*	PUNCT
faba-217	510	221	*	*	PUNCT
faba-217	510	222	0.643	0.643	NUM
faba-217	510	223	*	*	PUNCT
faba-217	510	224	*	*	PUNCT
faba-217	510	225	*	*	PUNCT
faba-217	510	226	1.853	1.853	NUM
faba-217	510	227	*	*	PUNCT
faba-217	510	228	*	*	PUNCT
faba-217	510	229	*	*	PUNCT
faba-217	510	230	(	(	PUNCT
faba-217	510	231	8.04	8.04	NUM
faba-217	510	232	)	)	PUNCT
faba-217	510	233	(	(	PUNCT
faba-217	510	234	7.61	7.61	NUM
faba-217	510	235	)	)	PUNCT
faba-217	510	236	(	(	PUNCT
faba-217	510	237	9.76	9.76	NUM
faba-217	510	238	)	)	PUNCT
faba-217	510	239	(	(	PUNCT
faba-217	510	240	10.20	10.20	NUM
faba-217	510	241	)	)	PUNCT
faba-217	510	242	(	(	PUNCT
faba-217	511	1	6.96	6.96	NUM
faba-217	511	2	)	)	PUNCT
faba-217	511	3	r	r	NOUN
faba-217	511	4	-	-	PUNCT
faba-217	511	5	squared	square	VERB
faba-217	511	6	0.1223	0.1223	NUM
faba-217	511	7	0.1271	0.1271	NUM
faba-217	511	8	0.1262	0.1262	NUM
faba-217	511	9	0.0826	0.0826	NUM
faba-217	511	10	0.2188	0.2188	NUM
faba-217	511	11	no	no	INTJ
faba-217	511	12	.	.	PUNCT
faba-217	511	13	of	of	ADP
faba-217	511	14	observations	observation	NOUN
faba-217	512	1	284	284	NUM
faba-217	512	2	908	908	NUM
faba-217	512	3	284	284	NUM
faba-217	512	4	908	908	NUM
faba-217	512	5	284	284	NUM
faba-217	512	6	908	908	NUM
faba-217	512	7	284	284	NUM
faba-217	512	8	908	908	NUM
faba-217	512	9	284	284	NUM
faba-217	512	10	908	908	NUM
faba-217	512	11	country	country	NOUN
faba-217	512	12	fixed	fix	VERB
faba-217	512	13	effects	effect	NOUN
faba-217	513	1	yes	yes	INTJ
faba-217	514	1	yes	yes	INTJ
faba-217	515	1	yes	yes	INTJ
faba-217	516	1	yes	yes	INTJ
faba-217	516	2	yes	yes	INTJ
faba-217	516	3	industry	industry	NOUN
faba-217	516	4	fixed	fix	VERB
faba-217	516	5	effects	effect	NOUN
faba-217	517	1	yes	yes	INTJ
faba-217	518	1	yes	yes	INTJ
faba-217	519	1	yes	yes	INTJ
faba-217	520	1	yes	yes	INTJ
faba-217	521	1	yes	yes	INTJ
faba-217	521	2	table	table	NOUN
faba-217	521	3	description	description	NOUN
faba-217	521	4	:	:	PUNCT
faba-217	521	5	this	this	DET
faba-217	521	6	table	table	NOUN
faba-217	521	7	presents	present	VERB
faba-217	521	8	the	the	DET
faba-217	521	9	regression	regression	NOUN
faba-217	521	10	results	result	NOUN
faba-217	521	11	for	for	ADP
faba-217	521	12	the	the	DET
faba-217	521	13	regression	regression	NOUN
faba-217	521	14	results	result	NOUN
faba-217	521	15	for	for	ADP
faba-217	521	16	rq	rq	NOUN
faba-217	521	17	as	as	ADP
faba-217	521	18	another	another	DET
faba-217	521	19	measure	measure	NOUN
faba-217	521	20	for	for	ADP
faba-217	521	21	accounting	accounting	NOUN
faba-217	521	22	enforcement	enforcement	NOUN
faba-217	521	23	with	with	ADP
faba-217	521	24	the	the	DET
faba-217	521	25	interaction	interaction	NOUN
faba-217	521	26	term	term	NOUN
faba-217	521	27	between	between	ADP
faba-217	521	28	epu	epu	NOUN
faba-217	521	29	and	and	CCONJ
faba-217	521	30	rq	rq	NOUN
faba-217	521	31	.	.	PUNCT
faba-217	522	1	the	the	DET
faba-217	522	2	table	table	NOUN
faba-217	522	3	also	also	ADV
faba-217	522	4	includes	include	VERB
faba-217	522	5	the	the	DET
faba-217	522	6	results	result	NOUN
faba-217	522	7	for	for	ADP
faba-217	522	8	real	real	ADJ
faba-217	522	9	earnings	earning	NOUN
faba-217	522	10	management	management	NOUN
faba-217	522	11	(	(	PUNCT
faba-217	522	12	rm	rm	NOUN
faba-217	522	13	)	)	PUNCT
faba-217	522	14	defined	define	VERB
faba-217	522	15	previously	previously	ADV
faba-217	522	16	.	.	PUNCT
faba-217	523	1	in	in	ADP
faba-217	523	2	all	all	DET
faba-217	523	3	cases	case	NOUN
faba-217	523	4	,	,	PUNCT
faba-217	523	5	we	we	PRON
faba-217	523	6	used	use	VERB
faba-217	523	7	an	an	DET
faba-217	523	8	ols	ol	NOUN
faba-217	523	9	regression	regression	NOUN
faba-217	523	10	with	with	ADP
faba-217	523	11	fixed	fix	VERB
faba-217	523	12	effects	effect	NOUN
faba-217	523	13	.	.	PUNCT
faba-217	524	1	in	in	ADP
faba-217	524	2	the	the	DET
faba-217	524	3	interaction	interaction	NOUN
faba-217	524	4	terms	term	NOUN
faba-217	524	5	,	,	PUNCT
faba-217	524	6	we	we	PRON
faba-217	524	7	center	center	VERB
faba-217	524	8	epu	epu	NOUN
faba-217	524	9	and	and	CCONJ
faba-217	524	10	rq	rq	X
faba-217	524	11	by	by	ADP
faba-217	524	12	subtracting	subtract	VERB
faba-217	524	13	the	the	DET
faba-217	524	14	mean	mean	ADJ
faba-217	524	15	value	value	NOUN
faba-217	524	16	.	.	PUNCT
faba-217	525	1	in	in	ADP
faba-217	525	2	each	each	DET
faba-217	525	3	model	model	NOUN
faba-217	525	4	,	,	PUNCT
faba-217	525	5	the	the	DET
faba-217	525	6	standard	standard	ADJ
faba-217	525	7	errors	error	NOUN
faba-217	525	8	are	be	AUX
faba-217	525	9	clustered	cluster	VERB
faba-217	525	10	at	at	ADP
faba-217	525	11	the	the	DET
faba-217	525	12	firm	firm	ADJ
faba-217	525	13	level	level	NOUN
faba-217	525	14	.	.	PUNCT
faba-217	526	1	the	the	DET
faba-217	526	2	t	t	PROPN
faba-217	526	3	-	-	PUNCT
faba-217	526	4	values	value	NOUN
faba-217	526	5	are	be	AUX
faba-217	526	6	in	in	ADP
faba-217	526	7	parentheses	parenthesis	NOUN
faba-217	526	8	.	.	PUNCT
faba-217	527	1	the	the	DET
faba-217	527	2	significance	significance	NOUN
faba-217	527	3	levels	level	NOUN
faba-217	527	4	at	at	ADP
faba-217	527	5	10	10	NUM
faba-217	527	6	%	%	NOUN
faba-217	527	7	,	,	PUNCT
faba-217	527	8	5	5	NUM
faba-217	527	9	%	%	NOUN
faba-217	527	10	and	and	CCONJ
faba-217	527	11	1	1	NUM
faba-217	527	12	%	%	NOUN
faba-217	527	13	are	be	AUX
faba-217	527	14	represented	represent	VERB
faba-217	527	15	by	by	ADP
faba-217	527	16	*	*	NOUN
faba-217	527	17	,	,	PUNCT
faba-217	527	18	*	*	PUNCT
faba-217	527	19	*	*	PUNCT
faba-217	527	20	,	,	PUNCT
faba-217	527	21	and	and	CCONJ
faba-217	527	22	*	*	PUNCT
faba-217	527	23	*	*	PUNCT
faba-217	527	24	*	*	PUNCT
faba-217	527	25	,	,	PUNCT
faba-217	527	26	respectively	respectively	ADV
faba-217	527	27	.	.	PUNCT
faba-217	528	1	the	the	DET
faba-217	528	2	results	result	NOUN
faba-217	528	3	are	be	AUX
faba-217	528	4	similar	similar	ADJ
faba-217	528	5	to	to	ADP
faba-217	528	6	those	those	PRON
faba-217	528	7	already	already	ADV
faba-217	528	8	obtained	obtain	VERB
faba-217	528	9	and	and	CCONJ
faba-217	528	10	highlights	highlight	NOUN
faba-217	528	11	again	again	ADV
faba-217	528	12	the	the	DET
faba-217	528	13	importance	importance	NOUN
faba-217	528	14	of	of	ADP
faba-217	528	15	accounting	accounting	NOUN
faba-217	528	16	enforcement	enforcement	NOUN
faba-217	528	17	in	in	ADP
faba-217	528	18	reducing	reduce	VERB
faba-217	528	19	the	the	DET
faba-217	528	20	negative	negative	ADJ
faba-217	528	21	impact	impact	NOUN
faba-217	528	22	of	of	ADP
faba-217	528	23	epu	epu	PROPN
faba-217	528	24	on	on	ADP
faba-217	528	25	frq	frq	PROPN
faba-217	528	26	.	.	PUNCT
faba-217	529	1	the	the	DET
faba-217	529	2	coefficient	coefficient	NOUN
faba-217	529	3	of	of	ADP
faba-217	529	4	the	the	DET
faba-217	529	5	interaction	interaction	NOUN
faba-217	529	6	term	term	NOUN
faba-217	529	7	is	be	AUX
faba-217	529	8	negative	negative	ADJ
faba-217	529	9	and	and	CCONJ
faba-217	529	10	statistically	statistically	ADV
faba-217	529	11	significant	significant	ADJ
faba-217	529	12	at	at	ADP
faba-217	529	13	1	1	NUM
faba-217	529	14	%	%	NOUN
faba-217	529	15	in	in	ADP
faba-217	529	16	all	all	DET
faba-217	529	17	models	model	NOUN
faba-217	529	18	.	.	PUNCT
faba-217	530	1	the	the	DET
faba-217	530	2	results	result	NOUN
faba-217	530	3	suggest	suggest	VERB
faba-217	530	4	that	that	SCONJ
faba-217	530	5	when	when	SCONJ
faba-217	530	6	accounting	accounting	NOUN
faba-217	530	7	enforcement	enforcement	NOUN
faba-217	530	8	increases	increase	NOUN
faba-217	530	9	by	by	ADP
faba-217	530	10	one	one	NUM
faba-217	530	11	unit	unit	NOUN
faba-217	530	12	the	the	DET
faba-217	530	13	negative	negative	ADJ
faba-217	530	14	impact	impact	NOUN
faba-217	530	15	of	of	ADP
faba-217	530	16	epu	epu	NOUN
faba-217	530	17	on	on	ADP
faba-217	530	18	uncertainty	uncertainty	NOUN
faba-217	530	19	decreases	decrease	VERB
faba-217	530	20	by	by	ADP
faba-217	530	21	0.000564	0.000564	NUM
faba-217	530	22	in	in	ADP
faba-217	530	23	model	model	NOUN
faba-217	530	24	16	16	NUM
faba-217	530	25	,	,	PUNCT
faba-217	530	26	0.000563	0.000563	NUM
faba-217	530	27	in	in	ADP
faba-217	530	28	model	model	NOUN
faba-217	530	29	17	17	NUM
faba-217	530	30	,	,	PUNCT
faba-217	530	31	0000470	0000470	NUM
faba-217	530	32	in	in	ADP
faba-217	530	33	model	model	NOUN
faba-217	530	34	18	18	NUM
faba-217	530	35	,	,	PUNCT
faba-217	530	36	and	and	CCONJ
faba-217	530	37	by	by	ADP
faba-217	530	38	0.00107	0.00107	NUM
faba-217	530	39	model	model	NOUN
faba-217	530	40	20	20	NUM
faba-217	530	41	.	.	PUNCT
faba-217	531	1	conclusions	conclusion	NOUN
faba-217	531	2	our	our	PRON
faba-217	531	3	study	study	NOUN
faba-217	531	4	investigates	investigate	VERB
faba-217	531	5	the	the	DET
faba-217	531	6	effects	effect	NOUN
faba-217	531	7	of	of	ADP
faba-217	531	8	uncertainty	uncertainty	NOUN
faba-217	531	9	on	on	ADP
faba-217	531	10	the	the	DET
faba-217	531	11	quality	quality	NOUN
faba-217	531	12	of	of	ADP
faba-217	531	13	financial	financial	ADJ
faba-217	531	14	reporting	reporting	NOUN
faba-217	531	15	.	.	PUNCT
faba-217	532	1	we	we	PRON
faba-217	532	2	use	use	VERB
faba-217	532	3	data	datum	NOUN
faba-217	532	4	from	from	ADP
faba-217	532	5	29	29	NUM
faba-217	532	6	countries	country	NOUN
faba-217	532	7	.	.	PUNCT
faba-217	533	1	based	base	VERB
faba-217	533	2	on	on	ADP
faba-217	533	3	284,908	284,908	NUM
faba-217	533	4	firm	firm	ADJ
faba-217	533	5	-	-	PUNCT
faba-217	533	6	year	year	NOUN
faba-217	533	7	observations	observation	NOUN
faba-217	533	8	,	,	PUNCT
faba-217	533	9	we	we	PRON
faba-217	533	10	find	find	VERB
faba-217	533	11	that	that	SCONJ
faba-217	533	12	uncertainty	uncertainty	NOUN
faba-217	533	13	is	be	AUX
faba-217	533	14	negatively	negatively	ADV
faba-217	533	15	associated	associate	VERB
faba-217	533	16	with	with	ADP
faba-217	533	17	the	the	DET
faba-217	533	18	frq	frq	PROPN
faba-217	533	19	.	.	PUNCT
faba-217	534	1	we	we	PRON
faba-217	534	2	provide	provide	VERB
faba-217	534	3	evidence	evidence	NOUN
faba-217	534	4	that	that	SCONJ
faba-217	534	5	accounting	accounting	NOUN
faba-217	534	6	enforcement	enforcement	NOUN
faba-217	534	7	is	be	AUX
faba-217	534	8	an	an	DET
faba-217	534	9	efficient	efficient	ADJ
faba-217	534	10	tool	tool	NOUN
faba-217	534	11	to	to	PART
faba-217	534	12	counteract	counteract	VERB
faba-217	534	13	the	the	DET
faba-217	534	14	effects	effect	NOUN
faba-217	534	15	of	of	ADP
faba-217	534	16	uncertainty	uncertainty	NOUN
faba-217	534	17	on	on	ADP
faba-217	534	18	frq	frq	PROPN
faba-217	534	19	.	.	PUNCT
faba-217	535	1	the	the	DET
faba-217	535	2	findings	finding	NOUN
faba-217	535	3	show	show	VERB
faba-217	535	4	that	that	SCONJ
faba-217	535	5	the	the	DET
faba-217	535	6	accounting	accounting	NOUN
faba-217	535	7	enforcement	enforcement	NOUN
faba-217	535	8	reduces	reduce	VERB
faba-217	535	9	the	the	DET
faba-217	535	10	negative	negative	ADJ
faba-217	535	11	association	association	NOUN
faba-217	535	12	between	between	ADP
faba-217	535	13	frq	frq	PROPN
faba-217	535	14	and	and	CCONJ
faba-217	535	15	uncertainty	uncertainty	NOUN
faba-217	535	16	.	.	PUNCT
faba-217	536	1	our	our	PRON
faba-217	536	2	findings	finding	NOUN
faba-217	536	3	are	be	AUX
faba-217	536	4	robust	robust	ADJ
faba-217	536	5	to	to	ADP
faba-217	536	6	other	other	ADJ
faba-217	536	7	measures	measure	NOUN
faba-217	536	8	for	for	ADP
faba-217	536	9	frq	frq	PROPN
faba-217	536	10	,	,	PUNCT
faba-217	536	11	uncertainty	uncertainty	NOUN
faba-217	536	12	,	,	PUNCT
faba-217	536	13	and	and	CCONJ
faba-217	536	14	accounting	accounting	NOUN
faba-217	536	15	enforcement	enforcement	NOUN
faba-217	536	16	.	.	PUNCT
faba-217	537	1	the	the	DET
faba-217	537	2	findings	finding	NOUN
faba-217	537	3	of	of	ADP
faba-217	537	4	this	this	DET
faba-217	537	5	study	study	NOUN
faba-217	537	6	are	be	AUX
faba-217	537	7	critical	critical	ADJ
faba-217	537	8	for	for	ADP
faba-217	537	9	investors	investor	NOUN
faba-217	537	10	and	and	CCONJ
faba-217	537	11	policy	policy	NOUN
faba-217	537	12	makers	maker	NOUN
faba-217	537	13	.	.	PUNCT
faba-217	538	1	we	we	PRON
faba-217	538	2	show	show	VERB
faba-217	538	3	that	that	SCONJ
faba-217	538	4	uncertainty	uncertainty	NOUN
faba-217	538	5	is	be	AUX
faba-217	538	6	a	a	DET
faba-217	538	7	key	key	ADJ
faba-217	538	8	determinant	determinant	NOUN
faba-217	538	9	of	of	ADP
faba-217	538	10	frq	frq	PROPN
faba-217	538	11	,	,	PUNCT
faba-217	538	12	and	and	CCONJ
faba-217	538	13	both	both	DET
faba-217	538	14	investors	investor	NOUN
faba-217	538	15	and	and	CCONJ
faba-217	538	16	policymakers	policymaker	NOUN
faba-217	538	17	should	should	AUX
faba-217	538	18	acknowledge	acknowledge	VERB
faba-217	538	19	this	this	PRON
faba-217	538	20	.	.	PUNCT
faba-217	539	1	furthermore	furthermore	ADV
faba-217	539	2	,	,	PUNCT
faba-217	539	3	given	give	VERB
faba-217	539	4	all	all	DET
faba-217	539	5	the	the	DET
faba-217	539	6	recent	recent	ADJ
faba-217	539	7	events	event	NOUN
faba-217	539	8	around	around	ADP
faba-217	539	9	the	the	DET
faba-217	539	10	world	world	NOUN
faba-217	539	11	,	,	PUNCT
faba-217	539	12	the	the	DET
faba-217	539	13	uncertainty	uncertainty	NOUN
faba-217	539	14	will	will	AUX
faba-217	539	15	last	last	VERB
faba-217	539	16	much	much	ADV
faba-217	539	17	longer	long	ADV
faba-217	539	18	than	than	SCONJ
faba-217	539	19	previously	previously	ADV
faba-217	539	20	expected	expect	VERB
faba-217	539	21	,	,	PUNCT
faba-217	539	22	and	and	CCONJ
faba-217	539	23	we	we	PRON
faba-217	539	24	should	should	AUX
faba-217	539	25	know	know	VERB
faba-217	539	26	how	how	SCONJ
faba-217	539	27	to	to	PART
faba-217	539	28	deal	deal	VERB
faba-217	539	29	with	with	ADP
faba-217	539	30	it	it	PRON
faba-217	539	31	.	.	PUNCT
faba-217	540	1	accounting	accounting	NOUN
faba-217	540	2	enforcement	enforcement	NOUN
faba-217	540	3	is	be	AUX
faba-217	540	4	an	an	DET
faba-217	540	5	efficient	efficient	ADJ
faba-217	540	6	instrument	instrument	NOUN
faba-217	540	7	,	,	PUNCT
faba-217	540	8	strengthening	strengthen	VERB
faba-217	540	9	it	it	PRON
faba-217	540	10	will	will	AUX
faba-217	540	11	prevent	prevent	VERB
faba-217	540	12	the	the	DET
faba-217	540	13	decrease	decrease	NOUN
faba-217	540	14	in	in	ADP
faba-217	540	15	frq	frq	PROPN
faba-217	540	16	when	when	SCONJ
faba-217	540	17	uncertainty	uncertainty	NOUN
faba-217	540	18	rise	rise	VERB
faba-217	540	19	.	.	PUNCT
faba-217	541	1	this	this	DET
faba-217	541	2	study	study	NOUN
faba-217	541	3	contributes	contribute	VERB
faba-217	541	4	to	to	ADP
faba-217	541	5	the	the	DET
faba-217	541	6	literature	literature	NOUN
faba-217	541	7	in	in	ADP
faba-217	541	8	many	many	ADJ
faba-217	541	9	ways	way	NOUN
faba-217	541	10	.	.	PUNCT
faba-217	542	1	we	we	PRON
faba-217	542	2	used	use	VERB
faba-217	542	3	a	a	DET
faba-217	542	4	large	large	ADJ
faba-217	542	5	sample	sample	NOUN
faba-217	542	6	consisting	consist	VERB
faba-217	542	7	of	of	ADP
faba-217	542	8	firms	firm	NOUN
faba-217	542	9	from	from	ADP
faba-217	542	10	29	29	NUM
faba-217	542	11	countries	country	NOUN
faba-217	542	12	and	and	CCONJ
faba-217	542	13	284,908	284,908	NUM
faba-217	542	14	which	which	PRON
faba-217	542	15	will	will	AUX
faba-217	542	16	result	result	VERB
faba-217	542	17	in	in	ADP
faba-217	542	18	reasonable	reasonable	ADJ
faba-217	542	19	variability	variability	NOUN
faba-217	542	20	that	that	PRON
faba-217	542	21	supports	support	VERB
faba-217	542	22	our	our	PRON
faba-217	542	23	findings	finding	NOUN
faba-217	542	24	.	.	PUNCT
faba-217	543	1	furthermore	furthermore	ADV
faba-217	543	2	,	,	PUNCT
faba-217	543	3	catalin	catalin	PROPN
faba-217	543	4	mos	mos	PROPN
faba-217	543	5	/	/	SYM
faba-217	543	6	finance	finance	PROPN
faba-217	543	7	,	,	PUNCT
faba-217	543	8	accounting	accounting	NOUN
faba-217	543	9	and	and	CCONJ
faba-217	543	10	business	business	NOUN
faba-217	543	11	analysis	analysis	NOUN
faba-217	543	12	,	,	PUNCT
faba-217	543	13	volume	volume	NOUN
faba-217	543	14	6	6	NUM
faba-217	543	15	,	,	PUNCT
faba-217	543	16	issue	issue	NOUN
faba-217	543	17	2	2	NUM
faba-217	543	18	,	,	PUNCT
faba-217	543	19	2024	2024	NUM
faba-217	543	20	176	176	NUM
faba-217	543	21	accounting	accounting	NOUN
faba-217	543	22	enforcement	enforcement	NOUN
faba-217	543	23	was	be	AUX
faba-217	543	24	analyzed	analyze	VERB
faba-217	543	25	for	for	ADP
faba-217	543	26	the	the	DET
faba-217	543	27	first	first	ADJ
faba-217	543	28	time	time	NOUN
faba-217	543	29	in	in	ADP
faba-217	543	30	this	this	DET
faba-217	543	31	study	study	NOUN
faba-217	543	32	.	.	PUNCT
faba-217	544	1	this	this	PRON
faba-217	544	2	is	be	AUX
faba-217	544	3	an	an	DET
faba-217	544	4	important	important	ADJ
faba-217	544	5	topic	topic	NOUN
faba-217	544	6	that	that	PRON
faba-217	544	7	enriches	enrich	VERB
faba-217	544	8	the	the	DET
faba-217	544	9	existing	exist	VERB
faba-217	544	10	literature	literature	NOUN
faba-217	544	11	on	on	ADP
faba-217	544	12	accounting	accounting	NOUN
faba-217	544	13	enforcement	enforcement	NOUN
faba-217	544	14	which	which	PRON
faba-217	544	15	is	be	AUX
faba-217	544	16	one	one	NUM
faba-217	544	17	of	of	ADP
faba-217	544	18	the	the	DET
faba-217	544	19	main	main	ADJ
faba-217	544	20	determinants	determinant	NOUN
faba-217	544	21	of	of	ADP
faba-217	544	22	frq	frq	PROPN
faba-217	544	23	.	.	PUNCT
faba-217	545	1	note	note	VERB
faba-217	545	2	the	the	DET
faba-217	545	3	current	current	ADJ
faba-217	545	4	study	study	NOUN
faba-217	545	5	partially	partially	ADV
faba-217	545	6	adopts	adopt	VERB
faba-217	545	7	methodologies	methodology	NOUN
faba-217	545	8	from	from	ADP
faba-217	545	9	two	two	NUM
faba-217	545	10	works	work	NOUN
faba-217	545	11	by	by	ADP
faba-217	545	12	mos	mos	NOUN
faba-217	545	13	(	(	PUNCT
faba-217	545	14	2024a	2024a	NOUN
faba-217	545	15	;	;	PUNCT
faba-217	545	16	2024b	2024b	NUM
faba-217	545	17	)	)	PUNCT
faba-217	545	18	.	.	PUNCT
faba-217	546	1	the	the	DET
faba-217	546	2	first	first	ADJ
faba-217	546	3	examines	examine	VERB
faba-217	546	4	economic	economic	ADJ
faba-217	546	5	policy	policy	NOUN
faba-217	546	6	uncertainty	uncertainty	NOUN
faba-217	546	7	in	in	ADP
faba-217	546	8	the	the	DET
faba-217	546	9	eu	eu	PROPN
faba-217	546	10	using	use	VERB
faba-217	546	11	measures	measure	NOUN
faba-217	546	12	specifically	specifically	ADV
faba-217	546	13	designed	design	VERB
faba-217	546	14	by	by	ADP
faba-217	546	15	eu	eu	PROPN
faba-217	546	16	authorities	authority	NOUN
faba-217	546	17	for	for	ADP
faba-217	546	18	the	the	DET
faba-217	546	19	european	european	ADJ
faba-217	546	20	context	context	NOUN
faba-217	546	21	.	.	PUNCT
faba-217	547	1	the	the	DET
faba-217	547	2	second	second	ADJ
faba-217	547	3	explores	explore	NOUN
faba-217	547	4	how	how	SCONJ
faba-217	547	5	international	international	ADJ
faba-217	547	6	accounting	accounting	NOUN
faba-217	547	7	standards	standard	NOUN
faba-217	547	8	and	and	CCONJ
faba-217	547	9	industry	industry	NOUN
faba-217	547	10	characteristics	characteristic	NOUN
faba-217	547	11	mediate	mediate	VERB
faba-217	547	12	the	the	DET
faba-217	547	13	relationship	relationship	NOUN
faba-217	547	14	between	between	ADP
faba-217	547	15	economic	economic	ADJ
faba-217	547	16	policy	policy	NOUN
faba-217	547	17	uncertainty	uncertainty	NOUN
faba-217	547	18	and	and	CCONJ
faba-217	547	19	financial	financial	ADJ
faba-217	547	20	reporting	reporting	NOUN
faba-217	547	21	quality	quality	NOUN
faba-217	547	22	.	.	PUNCT
faba-217	548	1	those	those	DET
faba-217	548	2	studies	study	NOUN
faba-217	548	3	are	be	AUX
faba-217	548	4	appropriately	appropriately	ADV
faba-217	548	5	cited	cite	VERB
faba-217	548	6	in	in	ADP
faba-217	548	7	this	this	DET
faba-217	548	8	work	work	NOUN
faba-217	548	9	and	and	CCONJ
faba-217	548	10	indirectly	indirectly	ADV
faba-217	548	11	through	through	ADP
faba-217	548	12	this	this	DET
faba-217	548	13	statement	statement	NOUN
faba-217	548	14	.	.	PUNCT
faba-217	549	1	references	reference	NOUN
faba-217	549	2	anagnostopoluou	anagnostopoluou	PROPN
faba-217	549	3	s.	s.	PROPN
faba-217	549	4	c.	c.	PROPN
faba-217	549	5	,	,	PUNCT
faba-217	549	6	and	and	CCONJ
faba-217	549	7	a.	a.	PROPN
faba-217	549	8	e.	e.	PROPN
faba-217	549	9	tsekrekos	tsekrekos	PROPN
faba-217	549	10	.	.	PUNCT
faba-217	550	1	2017	2017	NUM
faba-217	550	2	.	.	PUNCT
faba-217	551	1	the	the	DET
faba-217	551	2	effect	effect	NOUN
faba-217	551	3	of	of	ADP
faba-217	551	4	financial	financial	ADJ
faba-217	551	5	leverage	leverage	NOUN
faba-217	551	6	on	on	ADP
faba-217	551	7	real	real	ADJ
faba-217	551	8	and	and	CCONJ
faba-217	551	9	accrualbased	accrualbased	ADJ
faba-217	551	10	earnings	earning	NOUN
faba-217	551	11	management	management	NOUN
faba-217	551	12	.	.	PUNCT
faba-217	552	1	accounting	accounting	NOUN
faba-217	552	2	and	and	CCONJ
faba-217	552	3	business	business	NOUN
faba-217	552	4	research	research	NOUN
faba-217	552	5	,	,	PUNCT
faba-217	552	6	191	191	NUM
faba-217	552	7	-	-	SYM
faba-217	552	8	236	236	NUM
faba-217	552	9	,	,	PUNCT
faba-217	552	10	doi	doi	NOUN
faba-217	552	11	:	:	PUNCT
faba-217	552	12	https://doi.org/10.1080/00014788.2016.1204217	https://doi.org/10.1080/00014788.2016.1204217	PROPN
faba-217	552	13	.	.	PUNCT
faba-217	553	1	andrei	andrei	PROPN
faba-217	553	2	d.	d.	PROPN
faba-217	553	3	,	,	PUNCT
faba-217	553	4	h.	h.	PROPN
faba-217	553	5	friedman	friedman	PROPN
faba-217	553	6	h.	h.	PROPN
faba-217	553	7	,	,	PUNCT
faba-217	553	8	and	and	CCONJ
faba-217	553	9	n.	n.	PROPN
faba-217	553	10	b.	b.	PROPN
faba-217	553	11	ozel	ozel	PROPN
faba-217	553	12	.	.	PUNCT
faba-217	554	1	2023	2023	NUM
faba-217	554	2	.	.	PUNCT
faba-217	555	1	economic	economic	ADJ
faba-217	555	2	uncertainty	uncertainty	NOUN
faba-217	555	3	and	and	CCONJ
faba-217	555	4	investor	investor	NOUN
faba-217	555	5	attention	attention	NOUN
faba-217	555	6	.	.	PUNCT
faba-217	556	1	journal	journal	NOUN
faba-217	556	2	of	of	ADP
faba-217	556	3	financial	financial	ADJ
faba-217	556	4	economics	economic	NOUN
faba-217	556	5	,	,	PUNCT
faba-217	556	6	149	149	NUM
faba-217	556	7	:	:	SYM
faba-217	556	8	179	179	NUM
faba-217	556	9	-	-	SYM
faba-217	556	10	217	217	NUM
faba-217	556	11	,	,	PUNCT
faba-217	556	12	doi	doi	NOUN
faba-217	556	13	:	:	PUNCT
faba-217	556	14	https://doi.org/10.1016/j.jfineco.2023.05.003	https://doi.org/10.1016/j.jfineco.2023.05.003	PROPN
faba-217	556	15	.	.	PUNCT
faba-217	557	1	arouri	arouri	PROPN
faba-217	557	2	m.	m.	PROPN
faba-217	557	3	,	,	PUNCT
faba-217	557	4	c.	c.	PROPN
faba-217	557	5	estay	estay	PROPN
faba-217	557	6	,	,	PUNCT
faba-217	557	7	c.	c.	NOUN
faba-217	557	8	rault	rault	NOUN
faba-217	557	9	,	,	PUNCT
faba-217	557	10	and	and	CCONJ
faba-217	557	11	d.	d.	PROPN
faba-217	557	12	roubaud	roubaud	PROPN
faba-217	557	13	.	.	PUNCT
faba-217	558	1	2016	2016	NUM
faba-217	558	2	.	.	PUNCT
faba-217	559	1	economic	economic	ADJ
faba-217	559	2	policy	policy	NOUN
faba-217	559	3	uncertainty	uncertainty	NOUN
faba-217	559	4	and	and	CCONJ
faba-217	559	5	stock	stock	NOUN
faba-217	559	6	markets	market	NOUN
faba-217	559	7	:	:	PUNCT
faba-217	559	8	long	long	ADJ
faba-217	559	9	-	-	PUNCT
faba-217	559	10	run	run	VERB
faba-217	559	11	evidence	evidence	NOUN
faba-217	559	12	from	from	ADP
faba-217	559	13	the	the	DET
faba-217	559	14	us	us	PROPN
faba-217	559	15	.	.	PUNCT
faba-217	560	1	finance	finance	NOUN
faba-217	560	2	research	research	NOUN
faba-217	560	3	letters	letter	NOUN
faba-217	560	4	,	,	PUNCT
faba-217	560	5	18	18	NUM
faba-217	560	6	:	:	SYM
faba-217	560	7	136	136	NUM
faba-217	560	8	-	-	SYM
faba-217	560	9	141	141	NUM
faba-217	560	10	,	,	PUNCT
faba-217	560	11	doi	doi	NOUN
faba-217	560	12	:	:	PUNCT
faba-217	560	13	https://doi.org/10.1016/j.frl.2016.04.011	https://doi.org/10.1016/j.frl.2016.04.011	PROPN
faba-217	560	14	.	.	PUNCT
faba-217	561	1	baker	baker	PROPN
faba-217	561	2	s.	s.	PROPN
faba-217	561	3	,	,	PUNCT
faba-217	561	4	n.	n.	NOUN
faba-217	561	5	bloom	bloom	NOUN
faba-217	561	6	,	,	PUNCT
faba-217	561	7	and	and	CCONJ
faba-217	561	8	s.	s.	PROPN
faba-217	561	9	davis	davis	PROPN
faba-217	561	10	.	.	PUNCT
faba-217	562	1	2016	2016	NUM
faba-217	562	2	.	.	PUNCT
faba-217	563	1	measuring	measure	VERB
faba-217	563	2	economic	economic	ADJ
faba-217	563	3	policy	policy	NOUN
faba-217	563	4	uncertainty	uncertainty	NOUN
faba-217	563	5	.	.	PUNCT
faba-217	564	1	the	the	DET
faba-217	564	2	quarterly	quarterly	ADJ
faba-217	564	3	journal	journal	NOUN
faba-217	564	4	of	of	ADP
faba-217	564	5	economics	economic	NOUN
faba-217	564	6	,	,	PUNCT
faba-217	564	7	131	131	NUM
faba-217	564	8	:	:	SYM
faba-217	564	9	1593	1593	NUM
faba-217	564	10	-	-	SYM
faba-217	564	11	1636	1636	NUM
faba-217	564	12	,	,	PUNCT
faba-217	564	13	doi	doi	NOUN
faba-217	564	14	:	:	PUNCT
faba-217	564	15	https://doi.org/10.1093/qje/qjw024	https://doi.org/10.1093/qje/qjw024	PROPN
faba-217	564	16	.	.	PROPN
faba-217	564	17	behn	behn	PROPN
faba-217	564	18	b.	b.	PROPN
faba-217	564	19	k.	k.	PROPN
faba-217	564	20	,	,	PUNCT
faba-217	564	21	j.	j.	PROPN
faba-217	564	22	h.	h.	PROPN
faba-217	564	23	choi	choi	PROPN
faba-217	564	24	,	,	PUNCT
faba-217	564	25	and	and	CCONJ
faba-217	564	26	t.	t.	PROPN
faba-217	564	27	kang	kang	PROPN
faba-217	564	28	.	.	PROPN
faba-217	564	29	2008	2008	NUM
faba-217	564	30	.	.	PUNCT
faba-217	565	1	audit	audit	NOUN
faba-217	565	2	quality	quality	NOUN
faba-217	565	3	and	and	CCONJ
faba-217	565	4	properties	property	NOUN
faba-217	565	5	of	of	ADP
faba-217	565	6	analyst	analyst	NOUN
faba-217	565	7	earnings	earning	NOUN
faba-217	565	8	forecasts	forecast	NOUN
faba-217	565	9	.	.	PUNCT
faba-217	566	1	the	the	DET
faba-217	566	2	accounting	accounting	NOUN
faba-217	566	3	review	review	NOUN
faba-217	566	4	,	,	PUNCT
faba-217	566	5	83	83	NUM
faba-217	566	6	:	:	SYM
faba-217	566	7	327	327	NUM
faba-217	566	8	-	-	SYM
faba-217	566	9	349	349	NUM
faba-217	566	10	,	,	PUNCT
faba-217	566	11	doi	doi	NOUN
faba-217	566	12	:	:	PUNCT
faba-217	566	13	https://doi.org/	https://doi.org/	NOUN
faba-217	566	14	10.2139	10.2139	NUM
faba-217	566	15	/	/	SYM
faba-217	566	16	ssrn.1013214	ssrn.1013214	PROPN
faba-217	566	17	.	.	PUNCT
faba-217	566	18	böcking	böcke	VERB
faba-217	566	19	h.	h.	PROPN
faba-217	566	20	j.	j.	PROPN
faba-217	566	21	,	,	PUNCT
faba-217	566	22	m.	m.	NOUN
faba-217	566	23	gros	gro	NOUN
faba-217	566	24	,	,	PUNCT
faba-217	566	25	and	and	CCONJ
faba-217	566	26	d.	d.	PROPN
faba-217	566	27	worret	worret	NOUN
faba-217	566	28	.	.	PUNCT
faba-217	566	29	2015	2015	NUM
faba-217	566	30	.	.	PUNCT
faba-217	567	1	enforcement	enforcement	NOUN
faba-217	567	2	of	of	ADP
faba-217	567	3	accounting	accounting	NOUN
faba-217	567	4	standards	standard	NOUN
faba-217	567	5	:	:	PUNCT
faba-217	567	6	how	how	SCONJ
faba-217	567	7	effective	effective	ADJ
faba-217	567	8	is	be	AUX
faba-217	567	9	the	the	DET
faba-217	567	10	german	german	ADJ
faba-217	567	11	two	two	NUM
faba-217	567	12	-	-	PUNCT
faba-217	567	13	tier	tier	NOUN
faba-217	567	14	system	system	NOUN
faba-217	567	15	in	in	ADP
faba-217	567	16	detecting	detect	VERB
faba-217	567	17	earnings	earning	NOUN
faba-217	567	18	management	management	NOUN
faba-217	567	19	?	?	PUNCT
faba-217	568	1	review	review	NOUN
faba-217	568	2	of	of	ADP
faba-217	568	3	managerial	managerial	ADJ
faba-217	568	4	science	science	NOUN
faba-217	568	5	,	,	PUNCT
faba-217	568	6	9:431	9:431	NUM
faba-217	568	7	-	-	SYM
faba-217	568	8	485	485	NUM
faba-217	568	9	,	,	PUNCT
faba-217	568	10	doi	doi	NOUN
faba-217	568	11	:	:	PUNCT
faba-217	568	12	https://doi.org/	https://doi.org/	NOUN
faba-217	568	13	10.1007	10.1007	NUM
faba-217	568	14	/	/	SYM
faba-217	568	15	s11846	s11846	NOUN
faba-217	568	16	-	-	PUNCT
faba-217	568	17	014	014	NUM
faba-217	568	18	-	-	PUNCT
faba-217	568	19	0159	0159	NUM
faba-217	568	20	-	-	PUNCT
faba-217	568	21	z.	z.	PROPN
faba-217	568	22	boolaky	boolaky	PROPN
faba-217	568	23	p.	p.	PROPN
faba-217	568	24	k.	k.	PROPN
faba-217	568	25	,	,	PUNCT
faba-217	568	26	and	and	CCONJ
faba-217	568	27	c.	c.	PROPN
faba-217	568	28	krishnamurti	krishnamurti	PROPN
faba-217	568	29	.	.	PUNCT
faba-217	569	1	2015	2015	NUM
faba-217	569	2	.	.	PUNCT
faba-217	570	1	determinants	determinant	NOUN
faba-217	570	2	of	of	ADP
faba-217	570	3	the	the	DET
faba-217	570	4	strength	strength	NOUN
faba-217	570	5	of	of	ADP
faba-217	570	6	auditing	auditing	NOUN
faba-217	570	7	and	and	CCONJ
faba-217	570	8	reporting	reporting	NOUN
faba-217	570	9	standards	standard	NOUN
faba-217	570	10	.	.	PUNCT
faba-217	571	1	australian	australian	ADJ
faba-217	571	2	accounting	accounting	NOUN
faba-217	571	3	review	review	NOUN
faba-217	571	4	,	,	PUNCT
faba-217	571	5	25	25	NUM
faba-217	571	6	:	:	SYM
faba-217	571	7	292	292	NUM
faba-217	571	8	-	-	SYM
faba-217	571	9	308	308	NUM
faba-217	571	10	,	,	PUNCT
faba-217	571	11	doi	doi	NOUN
faba-217	571	12	:	:	PUNCT
faba-217	571	13	https://doi.org/	https://doi.org/	NOUN
faba-217	571	14	10.14453	10.14453	NUM
faba-217	571	15	/	/	SYM
faba-217	571	16	aabfj.v7i4.3	aabfj.v7i4.3	NUM
faba-217	571	17	.	.	PUNCT
faba-217	572	1	boulton	boulton	PROPN
faba-217	572	2	t.	t.	PROPN
faba-217	572	3	j.	j.	PROPN
faba-217	572	4	2022	2022	PROPN
faba-217	572	5	.	.	PUNCT
faba-217	573	1	economic	economic	ADJ
faba-217	573	2	policy	policy	NOUN
faba-217	573	3	uncertainty	uncertainty	NOUN
faba-217	573	4	and	and	CCONJ
faba-217	573	5	international	international	ADJ
faba-217	573	6	ipo	ipo	PROPN
faba-217	573	7	underpricing	underpricing	NOUN
faba-217	573	8	.	.	PUNCT
faba-217	574	1	journal	journal	NOUN
faba-217	574	2	of	of	ADP
faba-217	574	3	international	international	ADJ
faba-217	574	4	financial	financial	ADJ
faba-217	574	5	markets	market	NOUN
faba-217	574	6	,	,	PUNCT
faba-217	574	7	institutions	institution	NOUN
faba-217	574	8	and	and	CCONJ
faba-217	574	9	money	money	NOUN
faba-217	574	10	,	,	PUNCT
faba-217	574	11	81	81	NUM
faba-217	574	12	,	,	PUNCT
faba-217	574	13	doi	doi	NOUN
faba-217	574	14	:	:	PUNCT
faba-217	574	15	https://doi.org/10.1016/j.intfin.2022.101689	https://doi.org/10.1016/j.intfin.2022.101689	NOUN
faba-217	574	16	.	.	PUNCT
faba-217	575	1	brempei	brempei	PROPN
faba-217	575	2	t.	t.	PROPN
faba-217	575	3	,	,	PUNCT
faba-217	575	4	a.	a.	PROPN
faba-217	575	5	n.	n.	PROPN
faba-217	575	6	kalyvas	kalyvas	PROPN
faba-217	575	7	,	,	PUNCT
faba-217	575	8	l.	l.	PROPN
faba-217	575	9	neri	neri	PROPN
faba-217	575	10	,	,	PUNCT
faba-217	575	11	and	and	CCONJ
faba-217	575	12	a.	a.	NOUN
faba-217	575	13	russo	russo	PROPN
faba-217	575	14	.	.	PUNCT
faba-217	576	1	2021	2021	NUM
faba-217	576	2	.	.	PUNCT
faba-217	577	1	does	do	AUX
faba-217	577	2	economic	economic	ADJ
faba-217	577	3	policy	policy	NOUN
faba-217	577	4	uncertainty	uncertainty	NOUN
faba-217	577	5	matter	matter	VERB
faba-217	577	6	for	for	ADP
faba-217	577	7	financial	financial	ADJ
faba-217	577	8	reporting	reporting	NOUN
faba-217	577	9	quality	quality	NOUN
faba-217	577	10	?	?	PUNCT
faba-217	578	1	evidence	evidence	NOUN
faba-217	578	2	from	from	ADP
faba-217	578	3	the	the	DET
faba-217	578	4	united	united	PROPN
faba-217	578	5	states	states	PROPN
faba-217	578	6	.	.	PUNCT
faba-217	579	1	review	review	NOUN
faba-217	579	2	of	of	ADP
faba-217	579	3	quantitative	quantitative	ADJ
faba-217	579	4	finance	finance	NOUN
faba-217	579	5	and	and	CCONJ
faba-217	579	6	accounting	accounting	NOUN
faba-217	579	7	,	,	PUNCT
faba-217	579	8	58	58	NUM
faba-217	579	9	:	:	PUNCT
faba-217	579	10	795	795	NUM
faba-217	579	11	-	-	SYM
faba-217	579	12	845	845	NUM
faba-217	579	13	,	,	PUNCT
faba-217	579	14	doi	doi	NOUN
faba-217	579	15	:	:	PUNCT
faba-217	579	16	https://doi.org/10.1007/s11156-021-01010-2	https://doi.org/10.1007/s11156-021-01010-2	NUM
faba-217	579	17	.	.	PUNCT
faba-217	580	1	brown	brown	PROPN
faba-217	580	2	p.	p.	PROPN
faba-217	580	3	,	,	PUNCT
faba-217	580	4	j.	j.	PROPN
faba-217	580	5	preitato	preitato	PROPN
faba-217	580	6	,	,	PUNCT
faba-217	580	7	and	and	CCONJ
faba-217	580	8	a.	a.	NOUN
faba-217	580	9	tarca	tarca	PROPN
faba-217	580	10	.	.	PUNCT
faba-217	581	1	2015	2015	NUM
faba-217	581	2	.	.	PUNCT
faba-217	582	1	a	a	DET
faba-217	582	2	comparison	comparison	NOUN
faba-217	582	3	of	of	ADP
faba-217	582	4	between	between	ADP
faba-217	582	5	-	-	PUNCT
faba-217	582	6	country	country	NOUN
faba-217	582	7	measures	measure	NOUN
faba-217	582	8	of	of	ADP
faba-217	582	9	legal	legal	ADJ
faba-217	582	10	setting	setting	NOUN
faba-217	582	11	and	and	CCONJ
faba-217	582	12	enforcement	enforcement	NOUN
faba-217	582	13	of	of	ADP
faba-217	582	14	accounting	accounting	NOUN
faba-217	582	15	standards	standard	NOUN
faba-217	582	16	.	.	PUNCT
faba-217	583	1	journal	journal	PROPN
faba-217	583	2	of	of	ADP
faba-217	583	3	business	business	NOUN
faba-217	583	4	finance	finance	PROPN
faba-217	583	5	&	&	CCONJ
faba-217	583	6	accounting	accounting	PROPN
faba-217	583	7	,	,	PUNCT
faba-217	583	8	42:1	42:1	NUM
faba-217	583	9	-	-	SYM
faba-217	583	10	50	50	NUM
faba-217	583	11	,	,	PUNCT
faba-217	583	12	doi	doi	NOUN
faba-217	583	13	:	:	PUNCT
faba-217	583	14	https://doi.org/10.1111/jbfa.12112	https://doi.org/10.1111/jbfa.12112	PROPN
faba-217	583	15	.	.	PUNCT
faba-217	584	1	carlos	carlos	PROPN
faba-217	584	2	s.	s.	PROPN
faba-217	584	3	,	,	PUNCT
faba-217	584	4	c.	c.	PROPN
faba-217	584	5	cesi	cesi	PROPN
faba-217	584	6	,	,	PUNCT
faba-217	584	7	and	and	CCONJ
faba-217	584	8	k.	k.	PROPN
faba-217	584	9	philip	philip	PROPN
faba-217	584	10	.	.	PUNCT
faba-217	585	1	2020	2020	NUM
faba-217	585	2	.	.	PUNCT
faba-217	586	1	the	the	DET
faba-217	586	2	database	database	NOUN
faba-217	586	3	of	of	ADP
faba-217	586	4	political	political	ADJ
faba-217	586	5	institutions	institution	NOUN
faba-217	586	6	2020	2020	NUM
faba-217	586	7	(	(	PUNCT
faba-217	586	8	dpi2020	dpi2020	PROPN
faba-217	586	9	)	)	PUNCT
faba-217	586	10	.	.	PUNCT
faba-217	587	1	the	the	DET
faba-217	587	2	database	database	NOUN
faba-217	587	3	of	of	ADP
faba-217	587	4	political	political	ADJ
faba-217	587	5	institutions	institution	NOUN
faba-217	587	6	2020	2020	NUM
faba-217	587	7	(	(	PUNCT
faba-217	587	8	dpi2020	dpi2020	PROPN
faba-217	587	9	)	)	PUNCT
faba-217	587	10	,	,	PUNCT
faba-217	587	11	doi	doi	PROPN
faba-217	587	12	:	:	PUNCT
faba-217	587	13	http://dx.doi.org/10.18235/0003049	http://dx.doi.org/10.18235/0003049	PROPN
faba-217	587	14	.	.	PUNCT
faba-217	588	1	carson	carson	PROPN
faba-217	588	2	e.	e.	PROPN
faba-217	588	3	,	,	PUNCT
faba-217	588	4	p.	p.	PROPN
faba-217	588	5	t.	t.	PROPN
faba-217	588	6	lamoreaux	lamoreaux	PROPN
faba-217	588	7	,	,	PUNCT
faba-217	588	8	r.	r.	PROPN
faba-217	588	9	simnett	simnett	PROPN
faba-217	588	10	,	,	PUNCT
faba-217	588	11	u.	u.	NOUN
faba-217	588	12	thuerheimer	thuerheimer	NOUN
faba-217	588	13	,	,	PUNCT
faba-217	588	14	and	and	CCONJ
faba-217	588	15	a.	a.	NOUN
faba-217	588	16	vanstraelen	vanstraelen	VERB
faba-217	588	17	.	.	PUNCT
faba-217	589	1	2021	2021	NUM
faba-217	589	2	.	.	PUNCT
faba-217	590	1	establishment	establishment	NOUN
faba-217	590	2	of	of	ADP
faba-217	590	3	national	national	ADJ
faba-217	590	4	public	public	ADJ
faba-217	590	5	audit	audit	NOUN
faba-217	590	6	oversight	oversight	NOUN
faba-217	590	7	boards	board	NOUN
faba-217	590	8	and	and	CCONJ
faba-217	590	9	audit	audit	NOUN
faba-217	590	10	quality	quality	NOUN
faba-217	590	11	.	.	PUNCT
faba-217	591	1	forthcoming	forthcoming	ADJ
faba-217	591	2	,	,	PUNCT
faba-217	591	3	available	available	ADJ
faba-217	591	4	at	at	ADP
faba-217	591	5	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3049828	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3049828	PROPN
faba-217	591	6	.	.	PUNCT
faba-217	592	1	carver	carver	PROPN
faba-217	592	2	b.	b.	PROPN
faba-217	592	3	t.	t.	PROPN
faba-217	592	4	,	,	PUNCT
faba-217	592	5	c.	c.	PROPN
faba-217	592	6	w.	w.	PROPN
faba-217	592	7	hollingsworth	hollingsworth	PROPN
faba-217	592	8	,	,	PUNCT
faba-217	592	9	and	and	CCONJ
faba-217	592	10	j.	j.	PROPN
faba-217	592	11	d.	d.	PROPN
faba-217	592	12	stanley	stanley	PROPN
faba-217	592	13	.	.	PUNCT
faba-217	593	1	2011	2011	NUM
faba-217	593	2	.	.	PUNCT
faba-217	594	1	recent	recent	ADJ
faba-217	594	2	auditor	auditor	NOUN
faba-217	594	3	downgrade	downgrade	NOUN
faba-217	594	4	activity	activity	NOUN
faba-217	594	5	and	and	CCONJ
faba-217	594	6	changes	change	NOUN
faba-217	594	7	in	in	ADP
faba-217	594	8	client	client	NOUN
faba-217	594	9	's	's	PART
faba-217	594	10	discretionary	discretionary	ADJ
faba-217	594	11	accruals	accrual	NOUN
faba-217	594	12	.	.	PUNCT
faba-217	595	1	auditing	auditing	NOUN
faba-217	595	2	:	:	PUNCT
faba-217	595	3	a	a	DET
faba-217	595	4	journal	journal	NOUN
faba-217	595	5	of	of	ADP
faba-217	595	6	practice	practice	NOUN
faba-217	595	7	and	and	CCONJ
faba-217	595	8	theory	theory	NOUN
faba-217	595	9	,	,	PUNCT
faba-217	595	10	30	30	NUM
faba-217	595	11	:	:	SYM
faba-217	595	12	33	33	NUM
faba-217	595	13	-	-	SYM
faba-217	595	14	58	58	NUM
faba-217	595	15	,	,	PUNCT
faba-217	595	16	doi	doi	NOUN
faba-217	595	17	:	:	PUNCT
faba-217	595	18	https://doi.org/10.2308/ajpt-10053	https://doi.org/10.2308/ajpt-10053	PROPN
faba-217	595	19	.	.	PUNCT
faba-217	596	1	che	che	PROPN
faba-217	596	2	l.	l.	PROPN
faba-217	596	3	,	,	PUNCT
faba-217	596	4	o.	o.	PROPN
faba-217	596	5	k.	k.	PROPN
faba-217	596	6	hope	hope	PROPN
faba-217	596	7	,	,	PUNCT
faba-217	596	8	and	and	CCONJ
faba-217	596	9	j.	j.	PROPN
faba-217	596	10	c.	c.	PROPN
faba-217	596	11	langli	langli	PROPN
faba-217	596	12	.	.	PUNCT
faba-217	597	1	2020	2020	NUM
faba-217	597	2	.	.	PUNCT
faba-217	598	1	how	how	SCONJ
faba-217	598	2	big-4	big-4	DET
faba-217	598	3	firms	firm	NOUN
faba-217	598	4	improve	improve	VERB
faba-217	598	5	audit	audit	NOUN
faba-217	598	6	quality	quality	NOUN
faba-217	598	7	.	.	PUNCT
faba-217	599	1	management	management	NOUN
faba-217	599	2	science	science	NOUN
faba-217	599	3	,	,	PUNCT
faba-217	599	4	66	66	NUM
faba-217	599	5	:	:	SYM
faba-217	599	6	1	1	NUM
faba-217	599	7	-	-	SYM
faba-217	599	8	21	21	NUM
faba-217	599	9	,	,	PUNCT
faba-217	599	10	doi	doi	NOUN
faba-217	599	11	:	:	PUNCT
faba-217	599	12	https://doi.org/10.1287/mnsc.2019.3370	https://doi.org/10.1287/mnsc.2019.3370	PROPN
faba-217	599	13	.	.	PUNCT
faba-217	600	1	chen	chen	PROPN
faba-217	600	2	f.	f.	PROPN
faba-217	600	3	,	,	PUNCT
faba-217	600	4	o.	o.	PROPN
faba-217	600	5	k.	k.	PROPN
faba-217	600	6	hope	hope	PROPN
faba-217	600	7	,	,	PUNCT
faba-217	600	8	q.	q.	PROPN
faba-217	600	9	li	li	PROPN
faba-217	600	10	,	,	PUNCT
faba-217	600	11	and	and	CCONJ
faba-217	600	12	x.	x.	PROPN
faba-217	600	13	wang	wang	PROPN
faba-217	600	14	.	.	PROPN
faba-217	600	15	2018	2018	NUM
faba-217	600	16	.	.	PUNCT
faba-217	601	1	flight	flight	NOUN
faba-217	601	2	to	to	ADP
faba-217	601	3	quality	quality	NOUN
faba-217	601	4	in	in	ADP
faba-217	601	5	international	international	ADJ
faba-217	601	6	markets	market	NOUN
faba-217	601	7	:	:	PUNCT
faba-217	601	8	investors	investor	NOUN
faba-217	601	9	’	'	PUNCT
faba-217	601	10	demand	demand	NOUN
faba-217	601	11	for	for	ADP
faba-217	601	12	financial	financial	ADJ
faba-217	601	13	reporting	reporting	NOUN
faba-217	601	14	quality	quality	NOUN
faba-217	601	15	during	during	ADP
faba-217	601	16	political	political	ADJ
faba-217	601	17	uncertainty	uncertainty	NOUN
faba-217	601	18	events	event	NOUN
faba-217	601	19	.	.	PUNCT
faba-217	602	1	contemporary	contemporary	ADJ
faba-217	602	2	accounting	accounting	NOUN
faba-217	602	3	research	research	NOUN
faba-217	602	4	,	,	PUNCT
faba-217	602	5	35:117	35:117	NUM
faba-217	602	6	-	-	SYM
faba-217	602	7	155	155	NUM
faba-217	602	8	,	,	PUNCT
faba-217	602	9	doi	doi	NOUN
faba-217	602	10	:	:	PUNCT
faba-217	602	11	https://doi.org/10.1111/1911-3846.12355	https://doi.org/10.1111/1911-3846.12355	PROPN
faba-217	602	12	.	.	PUNCT
faba-217	603	1	christensen	christensen	PROPN
faba-217	603	2	h.	h.	PROPN
faba-217	603	3	b.	b.	PROPN
faba-217	603	4	,	,	PUNCT
faba-217	603	5	l.	l.	PROPN
faba-217	603	6	hail	hail	PROPN
faba-217	603	7	,	,	PUNCT
faba-217	603	8	and	and	CCONJ
faba-217	603	9	c.	c.	PROPN
faba-217	603	10	leuz	leuz	PROPN
faba-217	603	11	.	.	PUNCT
faba-217	604	1	2013	2013	NUM
faba-217	604	2	.	.	PUNCT
faba-217	605	1	mandatory	mandatory	ADJ
faba-217	605	2	ifrs	ifrs	PROPN
faba-217	605	3	reporting	reporting	NOUN
faba-217	605	4	and	and	CCONJ
faba-217	605	5	changes	change	NOUN
faba-217	605	6	in	in	ADP
faba-217	605	7	enforcement	enforcement	NOUN
faba-217	605	8	.	.	PUNCT
faba-217	606	1	journal	journal	NOUN
faba-217	606	2	of	of	ADP
faba-217	606	3	accounting	accounting	NOUN
faba-217	606	4	and	and	CCONJ
faba-217	606	5	economics	economic	NOUN
faba-217	606	6	,	,	PUNCT
faba-217	606	7	56:147	56:147	NOUN
faba-217	606	8	-	-	PUNCT
faba-217	606	9	177	177	NUM
faba-217	606	10	,	,	PUNCT
faba-217	606	11	doi	doi	NOUN
faba-217	606	12	:	:	PUNCT
faba-217	606	13	https://doi.org/10.1016/j.jacceco.2013.10.007	https://doi.org/10.1016/j.jacceco.2013.10.007	ADJ
faba-217	606	14	.	.	PUNCT
faba-217	607	1	christensen	christensen	PROPN
faba-217	607	2	h.	h.	PROPN
faba-217	607	3	b.	b.	PROPN
faba-217	607	4	,	,	PUNCT
faba-217	607	5	y.	y.	PROPN
faba-217	607	6	l.	l.	PROPN
faba-217	607	7	liu	liu	PROPN
faba-217	607	8	,	,	PUNCT
faba-217	607	9	and	and	CCONJ
faba-217	607	10	m.	m.	NOUN
faba-217	607	11	maffett	maffett	PROPN
faba-217	607	12	.	.	PUNCT
faba-217	608	1	2020	2020	NUM
faba-217	608	2	.	.	PUNCT
faba-217	609	1	proactive	proactive	ADJ
faba-217	609	2	financial	financial	ADJ
faba-217	609	3	reporting	reporting	NOUN
faba-217	609	4	enforcement	enforcement	NOUN
faba-217	609	5	and	and	CCONJ
faba-217	609	6	shareholder	shareholder	NOUN
faba-217	609	7	wealth	wealth	NOUN
faba-217	609	8	.	.	PUNCT
faba-217	610	1	journal	journal	PROPN
faba-217	610	2	of	of	ADP
faba-217	610	3	accounting	accounting	NOUN
faba-217	610	4	and	and	CCONJ
faba-217	610	5	economics	economic	NOUN
faba-217	610	6	,	,	PUNCT
faba-217	610	7	69	69	NUM
faba-217	610	8	,	,	PUNCT
faba-217	610	9	doi	doi	NOUN
faba-217	610	10	:	:	PUNCT
faba-217	610	11	https://doi.org/10.1016/j.jacceco.2019.101267	https://doi.org/10.1016/j.jacceco.2019.101267	PROPN
faba-217	610	12	.	.	PUNCT
faba-217	611	1	cohen	cohen	PROPN
faba-217	611	2	d.	d.	PROPN
faba-217	611	3	a.	a.	PROPN
faba-217	611	4	,	,	PUNCT
faba-217	611	5	a.	a.	PROPN
faba-217	611	6	dey	dey	PROPN
faba-217	611	7	,	,	PUNCT
faba-217	611	8	and	and	CCONJ
faba-217	611	9	t.	t.	PROPN
faba-217	611	10	z.	z.	PROPN
faba-217	611	11	lys	lys	PROPN
faba-217	611	12	.	.	PROPN
faba-217	611	13	2008	2008	NUM
faba-217	611	14	.	.	PUNCT
faba-217	612	1	real	real	ADJ
faba-217	612	2	and	and	CCONJ
faba-217	612	3	accrual	accrual	ADJ
faba-217	612	4	-	-	PUNCT
faba-217	612	5	based	base	VERB
faba-217	612	6	earnings	earning	NOUN
faba-217	612	7	management	management	NOUN
faba-217	612	8	in	in	ADP
faba-217	612	9	the	the	DET
faba-217	612	10	pre	pre	NOUN
faba-217	612	11	-	-	ADJ
faba-217	612	12	and	and	CCONJ
faba-217	612	13	post	post	ADJ
faba-217	612	14	-	-	ADJ
faba-217	612	15	sarbanes	sarbanes	ADJ
faba-217	612	16	-	-	PUNCT
faba-217	612	17	oxley	oxley	ADJ
faba-217	612	18	periods	period	NOUN
faba-217	612	19	.	.	PUNCT
faba-217	613	1	the	the	DET
faba-217	613	2	accounting	accounting	NOUN
faba-217	613	3	review	review	NOUN
faba-217	613	4	,	,	PUNCT
faba-217	613	5	83(3	83(3	NUM
faba-217	613	6	):	):	PUNCT
faba-217	613	7	757	757	PROPN
faba-217	613	8	-	-	SYM
faba-217	613	9	787	787	NUM
faba-217	613	10	,	,	PUNCT
faba-217	613	11	doi	doi	NOUN
faba-217	613	12	:	:	PUNCT
faba-217	613	13	https://doi.org/10.2308/accr.2008.83.3.757	https://doi.org/10.2308/accr.2008.83.3.757	PROPN
faba-217	613	14	.	.	PUNCT
faba-217	614	1	catalin	catalin	PROPN
faba-217	614	2	mos	mos	PROPN
faba-217	614	3	/	/	SYM
faba-217	614	4	finance	finance	PROPN
faba-217	614	5	,	,	PUNCT
faba-217	614	6	accounting	accounting	NOUN
faba-217	614	7	and	and	CCONJ
faba-217	614	8	business	business	NOUN
faba-217	614	9	analysis	analysis	NOUN
faba-217	614	10	,	,	PUNCT
faba-217	614	11	volume	volume	NOUN
faba-217	614	12	6	6	NUM
faba-217	614	13	,	,	PUNCT
faba-217	614	14	issue	issue	NOUN
faba-217	614	15	2	2	NUM
faba-217	614	16	,	,	PUNCT
faba-217	614	17	2024	2024	NUM
faba-217	614	18	177	177	NUM
faba-217	614	19	connolly	connolly	PROPN
faba-217	614	20	r.	r.	PROPN
faba-217	614	21	,	,	PUNCT
faba-217	614	22	c.	c.	PROPN
faba-217	614	23	stivers	stiver	NOUN
faba-217	614	24	,	,	PUNCT
faba-217	614	25	and	and	CCONJ
faba-217	614	26	l.	l.	PROPN
faba-217	614	27	sun	sun	PROPN
faba-217	614	28	.	.	PROPN
faba-217	614	29	2005	2005	NUM
faba-217	614	30	.	.	PUNCT
faba-217	615	1	stock	stock	NOUN
faba-217	615	2	market	market	NOUN
faba-217	615	3	uncertainty	uncertainty	NOUN
faba-217	615	4	and	and	CCONJ
faba-217	615	5	the	the	DET
faba-217	615	6	stock	stock	NOUN
faba-217	615	7	-	-	PUNCT
faba-217	615	8	bond	bond	NOUN
faba-217	615	9	return	return	NOUN
faba-217	615	10	relation	relation	NOUN
faba-217	615	11	.	.	PUNCT
faba-217	616	1	journal	journal	PROPN
faba-217	616	2	of	of	ADP
faba-217	616	3	financial	financial	ADJ
faba-217	616	4	and	and	CCONJ
faba-217	616	5	quantitative	quantitative	ADJ
faba-217	616	6	analysis	analysis	NOUN
faba-217	616	7	,	,	PUNCT
faba-217	616	8	40	40	NUM
faba-217	616	9	:	:	SYM
faba-217	616	10	161	161	NUM
faba-217	616	11	-	-	SYM
faba-217	616	12	194	194	NUM
faba-217	616	13	,	,	PUNCT
faba-217	616	14	doi	doi	NOUN
faba-217	616	15	:	:	PUNCT
faba-217	616	16	https://doi.org/10.1017/s0022109000001782	https://doi.org/10.1017/s0022109000001782	PROPN
faba-217	616	17	.	.	PUNCT
faba-217	616	18	cpab	cpab	PROPN
faba-217	616	19	.	.	PUNCT
faba-217	617	1	2023	2023	NUM
faba-217	617	2	.	.	PUNCT
faba-217	618	1	canadian	canadian	ADJ
faba-217	618	2	public	public	ADJ
faba-217	618	3	accountability	accountability	NOUN
faba-217	618	4	board	board	NOUN
faba-217	618	5	.	.	PUNCT
faba-217	619	1	retrieved	retrieve	VERB
faba-217	619	2	from	from	ADP
faba-217	619	3	cpab.ca	cpab.ca	NOUN
faba-217	619	4	:	:	PUNCT
faba-217	619	5	https://cpab-ccrc.ca/who-weare	https://cpab-ccrc.ca/who-weare	ADJ
faba-217	619	6	,	,	PUNCT
faba-217	619	7	15	15	NUM
faba-217	619	8	april	april	NOUN
faba-217	619	9	.	.	PUNCT
faba-217	620	1	cui	cui	PROPN
faba-217	620	2	x.	x.	PROPN
faba-217	620	3	,	,	PUNCT
faba-217	620	4	s.	s.	PROPN
faba-217	620	5	yao	yao	PROPN
faba-217	620	6	,	,	PUNCT
faba-217	620	7	z.	z.	PROPN
faba-217	620	8	fang	fang	PROPN
faba-217	620	9	,	,	PUNCT
faba-217	620	10	and	and	CCONJ
faba-217	620	11	h.	h.	PROPN
faba-217	620	12	wang	wang	PROPN
faba-217	620	13	.	.	PROPN
faba-217	620	14	2021	2021	NUM
faba-217	620	15	.	.	PUNCT
faba-217	621	1	economic	economic	ADJ
faba-217	621	2	policy	policy	NOUN
faba-217	621	3	uncertainty	uncertainty	NOUN
faba-217	621	4	exposure	exposure	NOUN
faba-217	621	5	and	and	CCONJ
faba-217	621	6	earnings	earning	NOUN
faba-217	621	7	management	management	NOUN
faba-217	621	8	:	:	PUNCT
faba-217	621	9	evidence	evidence	NOUN
faba-217	621	10	from	from	ADP
faba-217	621	11	china	china	PROPN
faba-217	621	12	.	.	PUNCT
faba-217	622	1	accounting	accounting	NOUN
faba-217	622	2	and	and	CCONJ
faba-217	622	3	finance	finance	NOUN
faba-217	622	4	,	,	PUNCT
faba-217	622	5	61:3937	61:3937	NOUN
faba-217	622	6	-	-	SYM
faba-217	622	7	3976	3976	NUM
faba-217	622	8	,	,	PUNCT
faba-217	622	9	doi	doi	NOUN
faba-217	622	10	:	:	PUNCT
faba-217	622	11	https://doi.org/10.1111/acfi.12722	https://doi.org/10.1111/acfi.12722	NOUN
faba-217	622	12	.	.	PUNCT
faba-217	623	1	curtis	curtis	PROPN
faba-217	623	2	,	,	PUNCT
faba-217	623	3	n.	n.	PROPN
faba-217	623	4	2016	2016	NUM
faba-217	623	5	.	.	PUNCT
faba-217	624	1	the	the	DET
faba-217	624	2	impact	impact	NOUN
faba-217	624	3	of	of	ADP
faba-217	624	4	sec	sec	PROPN
faba-217	624	5	investigations	investigation	NOUN
faba-217	624	6	and	and	CCONJ
faba-217	624	7	accounting	accounting	NOUN
faba-217	624	8	and	and	CCONJ
faba-217	624	9	auditing	auditing	NOUN
faba-217	624	10	enforcement	enforcement	NOUN
faba-217	624	11	releases	release	NOUN
faba-217	624	12	on	on	ADP
faba-217	624	13	firms	firm	NOUN
faba-217	624	14	’	'	PUNCT
faba-217	624	15	cost	cost	NOUN
faba-217	624	16	of	of	ADP
faba-217	624	17	equity	equity	NOUN
faba-217	624	18	capital	capital	NOUN
faba-217	624	19	.	.	PUNCT
faba-217	625	1	review	review	NOUN
faba-217	625	2	of	of	ADP
faba-217	625	3	quantitative	quantitative	ADJ
faba-217	625	4	finance	finance	NOUN
faba-217	625	5	and	and	CCONJ
faba-217	625	6	accounting	accounting	NOUN
faba-217	625	7	,	,	PUNCT
faba-217	625	8	47	47	NUM
faba-217	625	9	:	:	SYM
faba-217	625	10	57	57	NUM
faba-217	625	11	-	-	SYM
faba-217	625	12	82	82	NUM
faba-217	625	13	,	,	PUNCT
faba-217	625	14	doi	doi	NOUN
faba-217	625	15	:	:	PUNCT
faba-217	625	16	https://doi.org/	https://doi.org/	NOUN
faba-217	625	17	10.1007	10.1007	NUM
faba-217	625	18	/	/	SYM
faba-217	625	19	s11156	s11156	NOUN
faba-217	625	20	-	-	PUNCT
faba-217	625	21	014	014	NUM
faba-217	625	22	-	-	PUNCT
faba-217	625	23	0494	0494	NUM
faba-217	625	24	-	-	SYM
faba-217	625	25	9	9	NUM
faba-217	625	26	.	.	PUNCT
faba-217	626	1	dai	dai	PROPN
faba-217	626	2	l.	l.	PROPN
faba-217	626	3	,	,	PUNCT
faba-217	626	4	and	and	CCONJ
faba-217	626	5	p.	p.	PROPN
faba-217	626	6	ngo	ngo	PROPN
faba-217	626	7	.	.	PUNCT
faba-217	627	1	2020	2020	NUM
faba-217	627	2	.	.	PUNCT
faba-217	628	1	political	political	ADJ
faba-217	628	2	uncertainty	uncertainty	NOUN
faba-217	628	3	and	and	CCONJ
faba-217	628	4	accounting	accounting	NOUN
faba-217	628	5	conservatorism	conservatorism	NOUN
faba-217	628	6	.	.	PUNCT
faba-217	629	1	european	european	ADJ
faba-217	629	2	accounting	accounting	PROPN
faba-217	629	3	review	review	PROPN
faba-217	629	4	,	,	PUNCT
faba-217	629	5	30	30	NUM
faba-217	629	6	:	:	PUNCT
faba-217	629	7	77	77	NUM
faba-217	629	8	-	-	SYM
faba-217	629	9	307	307	NUM
faba-217	629	10	,	,	PUNCT
faba-217	629	11	doi	doi	NOUN
faba-217	629	12	:	:	PUNCT
faba-217	629	13	https://doi.org/10.1080/09638180.2020.1760117	https://doi.org/10.1080/09638180.2020.1760117	PROPN
faba-217	629	14	daske	daske	PROPN
faba-217	629	15	h.	h.	PROPN
faba-217	629	16	,	,	PUNCT
faba-217	629	17	l.	l.	PROPN
faba-217	629	18	hail	hail	PROPN
faba-217	629	19	,	,	PUNCT
faba-217	629	20	c.	c.	PROPN
faba-217	629	21	leuz	leuz	PROPN
faba-217	629	22	,	,	PUNCT
faba-217	629	23	and	and	CCONJ
faba-217	629	24	r.	r.	PROPN
faba-217	629	25	verdi	verdi	PROPN
faba-217	629	26	.	.	PUNCT
faba-217	630	1	2008	2008	NUM
faba-217	630	2	.	.	PUNCT
faba-217	631	1	mandatory	mandatory	ADJ
faba-217	631	2	ifrs	ifrs	PROPN
faba-217	631	3	reporting	report	VERB
faba-217	631	4	around	around	ADP
faba-217	631	5	the	the	DET
faba-217	631	6	world	world	NOUN
faba-217	631	7	:	:	PUNCT
faba-217	631	8	early	early	ADJ
faba-217	631	9	evidence	evidence	NOUN
faba-217	631	10	on	on	ADP
faba-217	631	11	the	the	DET
faba-217	631	12	economic	economic	ADJ
faba-217	631	13	consequences	consequence	NOUN
faba-217	631	14	.	.	PUNCT
faba-217	632	1	journal	journal	NOUN
faba-217	632	2	of	of	ADP
faba-217	632	3	accounting	accounting	NOUN
faba-217	632	4	research	research	NOUN
faba-217	632	5	,	,	PUNCT
faba-217	632	6	46(5	46(5	NOUN
faba-217	632	7	)	)	PUNCT
faba-217	632	8	;	;	PUNCT
faba-217	632	9	1085	1085	NUM
faba-217	632	10	-	-	SYM
faba-217	632	11	1142	1142	NUM
faba-217	632	12	,	,	PUNCT
faba-217	632	13	doi	doi	NOUN
faba-217	632	14	:	:	PUNCT
faba-217	632	15	https://doi.org/10.1111/j.1475-679x.2008.00306.x	https://doi.org/10.1111/j.1475-679x.2008.00306.x	PROPN
faba-217	632	16	.	.	PUNCT
faba-217	633	1	dechow	dechow	ADJ
faba-217	633	2	p.	p.	NOUN
faba-217	633	3	m.	m.	NOUN
faba-217	633	4	,	,	PUNCT
faba-217	633	5	r.	r.	PROPN
faba-217	633	6	g.	g.	PROPN
faba-217	633	7	sloan	sloan	PROPN
faba-217	633	8	,	,	PUNCT
faba-217	633	9	and	and	CCONJ
faba-217	633	10	a.	a.	PROPN
faba-217	633	11	p.	p.	PROPN
faba-217	633	12	sweeney	sweeney	PROPN
faba-217	633	13	.	.	PUNCT
faba-217	634	1	1995	1995	NUM
faba-217	634	2	.	.	PUNCT
faba-217	635	1	detecting	detect	VERB
faba-217	635	2	earnings	earning	NOUN
faba-217	635	3	management	management	NOUN
faba-217	635	4	.	.	PUNCT
faba-217	636	1	the	the	DET
faba-217	636	2	accounting	accounting	NOUN
faba-217	636	3	review	review	NOUN
faba-217	636	4	,	,	PUNCT
faba-217	636	5	70	70	NUM
faba-217	636	6	:	:	SYM
faba-217	636	7	193	193	NUM
faba-217	636	8	-	-	SYM
faba-217	636	9	225	225	NUM
faba-217	636	10	.	.	PUNCT
faba-217	637	1	dechow	dechow	PROPN
faba-217	637	2	p.	p.	NOUN
faba-217	637	3	,	,	PUNCT
faba-217	637	4	w.	w.	PROPN
faba-217	637	5	ge	ge	PROPN
faba-217	637	6	and	and	CCONJ
faba-217	637	7	c.	c.	PROPN
faba-217	637	8	schrand	schrand	PROPN
faba-217	637	9	.	.	PUNCT
faba-217	638	1	2010	2010	NUM
faba-217	638	2	.	.	PUNCT
faba-217	639	1	understanding	understand	VERB
faba-217	639	2	earnings	earning	NOUN
faba-217	639	3	quality	quality	NOUN
faba-217	639	4	:	:	PUNCT
faba-217	639	5	a	a	DET
faba-217	639	6	review	review	NOUN
faba-217	639	7	of	of	ADP
faba-217	639	8	the	the	DET
faba-217	639	9	proxies	proxy	NOUN
faba-217	639	10	,	,	PUNCT
faba-217	639	11	their	their	PRON
faba-217	639	12	determinants	determinant	NOUN
faba-217	639	13	and	and	CCONJ
faba-217	639	14	their	their	PRON
faba-217	639	15	consequences	consequence	NOUN
faba-217	639	16	.	.	PUNCT
faba-217	640	1	journal	journal	NOUN
faba-217	640	2	of	of	ADP
faba-217	640	3	accounting	accounting	NOUN
faba-217	640	4	and	and	CCONJ
faba-217	640	5	economics	economic	NOUN
faba-217	640	6	,	,	PUNCT
faba-217	640	7	50(2	50(2	NUM
faba-217	640	8	-	-	SYM
faba-217	640	9	3	3	NUM
faba-217	640	10	):	):	PUNCT
faba-217	640	11	344	344	NUM
faba-217	640	12	-	-	SYM
faba-217	640	13	401	401	NUM
faba-217	640	14	,	,	PUNCT
faba-217	640	15	doi	doi	NOUN
faba-217	640	16	:	:	PUNCT
faba-217	640	17	https://doi.org/10.1016/j.jacceco.2010.09.001	https://doi.org/10.1016/j.jacceco.2010.09.001	NOUN
faba-217	640	18	.	.	PUNCT
faba-217	641	1	dechow	dechow	ADJ
faba-217	641	2	p.	p.	NOUN
faba-217	641	3	m.	m.	NOUN
faba-217	641	4	,	,	PUNCT
faba-217	641	5	and	and	CCONJ
faba-217	641	6	i.	i.	PROPN
faba-217	641	7	d.	d.	PROPN
faba-217	641	8	dichev	dichev	PROPN
faba-217	641	9	.	.	PUNCT
faba-217	642	1	2002	2002	NUM
faba-217	642	2	.	.	PUNCT
faba-217	643	1	the	the	DET
faba-217	643	2	quality	quality	NOUN
faba-217	643	3	of	of	ADP
faba-217	643	4	accruals	accrual	NOUN
faba-217	643	5	earnings	earning	NOUN
faba-217	643	6	:	:	PUNCT
faba-217	643	7	the	the	DET
faba-217	643	8	role	role	NOUN
faba-217	643	9	of	of	ADP
faba-217	643	10	accrual	accrual	ADJ
faba-217	643	11	estimation	estimation	NOUN
faba-217	643	12	errors	error	NOUN
faba-217	643	13	.	.	PUNCT
faba-217	644	1	the	the	DET
faba-217	644	2	accounting	accounting	NOUN
faba-217	644	3	review	review	NOUN
faba-217	644	4	,	,	PUNCT
faba-217	644	5	77	77	NUM
faba-217	644	6	:	:	SYM
faba-217	644	7	35	35	NUM
faba-217	644	8	-	-	SYM
faba-217	644	9	99	99	NUM
faba-217	644	10	,	,	PUNCT
faba-217	644	11	doi	doi	NOUN
faba-217	644	12	:	:	PUNCT
faba-217	644	13	http://dx.doi.org/10.2139/ssrn.277231	http://dx.doi.org/10.2139/ssrn.277231	X
faba-217	644	14	.	.	PUNCT
faba-217	645	1	dechow	dechow	ADJ
faba-217	645	2	p.	p.	NOUN
faba-217	645	3	m.	m.	NOUN
faba-217	645	4	,	,	PUNCT
faba-217	645	5	r.	r.	PROPN
faba-217	645	6	g.	g.	PROPN
faba-217	645	7	sloan	sloan	PROPN
faba-217	645	8	,	,	PUNCT
faba-217	645	9	and	and	CCONJ
faba-217	645	10	a.	a.	PROPN
faba-217	645	11	p.	p.	PROPN
faba-217	645	12	sweeney	sweeney	PROPN
faba-217	645	13	.	.	PUNCT
faba-217	646	1	1996	1996	NUM
faba-217	646	2	.	.	PUNCT
faba-217	647	1	causes	cause	NOUN
faba-217	647	2	and	and	CCONJ
faba-217	647	3	consequences	consequence	NOUN
faba-217	647	4	of	of	ADP
faba-217	647	5	earnings	earning	NOUN
faba-217	647	6	manipulation	manipulation	NOUN
faba-217	647	7	:	:	PUNCT
faba-217	647	8	an	an	DET
faba-217	647	9	analysis	analysis	NOUN
faba-217	647	10	of	of	ADP
faba-217	647	11	firms	firm	NOUN
faba-217	647	12	subject	subject	ADJ
faba-217	647	13	to	to	ADP
faba-217	647	14	enforcement	enforcement	NOUN
faba-217	647	15	actions	action	NOUN
faba-217	647	16	by	by	ADP
faba-217	647	17	the	the	DET
faba-217	647	18	sec	sec	PROPN
faba-217	647	19	.	.	PROPN
faba-217	647	20	contemporaty	contemporaty	PROPN
faba-217	647	21	accounting	accounting	NOUN
faba-217	647	22	research	research	NOUN
faba-217	647	23	,	,	PUNCT
faba-217	647	24	13	13	NUM
faba-217	647	25	:	:	SYM
faba-217	647	26	1	1	NUM
faba-217	647	27	-	-	SYM
faba-217	647	28	36	36	NUM
faba-217	647	29	,	,	PUNCT
faba-217	647	30	doi	doi	NOUN
faba-217	647	31	:	:	PUNCT
faba-217	647	32	https://doi.org/10.1111/j.1911-3846.1996.tb00489.x	https://doi.org/10.1111/j.1911-3846.1996.tb00489.x	PROPN
faba-217	647	33	dee	dee	PROPN
faba-217	647	34	c.	c.	PROPN
faba-217	647	35	c.	c.	PROPN
faba-217	647	36	,	,	PUNCT
faba-217	647	37	a.	a.	PROPN
faba-217	647	38	lulseged	lulsege	VERB
faba-217	647	39	,	,	PUNCT
faba-217	647	40	and	and	CCONJ
faba-217	647	41	t.	t.	PROPN
faba-217	647	42	zhang	zhang	PROPN
faba-217	647	43	.	.	PROPN
faba-217	647	44	2011	2011	NUM
faba-217	647	45	.	.	PUNCT
faba-217	648	1	client	client	NOUN
faba-217	648	2	stock	stock	NOUN
faba-217	648	3	market	market	NOUN
faba-217	648	4	reaction	reaction	NOUN
faba-217	648	5	to	to	ADP
faba-217	648	6	pcaob	pcaob	NOUN
faba-217	648	7	sanctions	sanction	NOUN
faba-217	648	8	against	against	ADP
faba-217	648	9	a	a	DET
faba-217	648	10	big	big	ADJ
faba-217	648	11	4	4	NUM
faba-217	648	12	auditor	auditor	NOUN
faba-217	648	13	.	.	PUNCT
faba-217	649	1	contemporary	contemporary	ADJ
faba-217	649	2	accounting	accounting	PROPN
faba-217	649	3	research	research	NOUN
faba-217	649	4	,	,	PUNCT
faba-217	649	5	28	28	NUM
faba-217	649	6	:	:	PUNCT
faba-217	649	7	263	263	NUM
faba-217	649	8	-	-	SYM
faba-217	649	9	291	291	NUM
faba-217	649	10	,	,	PUNCT
faba-217	649	11	doi	doi	NOUN
faba-217	649	12	:	:	PUNCT
faba-217	649	13	https://doi.org/10.1111/j.19113846.2010.01044.x	https://doi.org/10.1111/j.19113846.2010.01044.x	X
faba-217	649	14	.	.	PUNCT
faba-217	649	15	defond	defond	PROPN
faba-217	649	16	m.	m.	NOUN
faba-217	649	17	,	,	PUNCT
faba-217	649	18	and	and	CCONJ
faba-217	649	19	j.	j.	PROPN
faba-217	649	20	zhang	zhang	PROPN
faba-217	649	21	.	.	PROPN
faba-217	649	22	2014	2014	NUM
faba-217	649	23	.	.	PUNCT
faba-217	650	1	a	a	DET
faba-217	650	2	review	review	NOUN
faba-217	650	3	of	of	ADP
faba-217	650	4	archival	archival	NOUN
faba-217	650	5	auditing	auditing	NOUN
faba-217	650	6	research	research	NOUN
faba-217	650	7	.	.	PUNCT
faba-217	651	1	journal	journal	NOUN
faba-217	651	2	of	of	ADP
faba-217	651	3	accounting	accounting	NOUN
faba-217	651	4	and	and	CCONJ
faba-217	651	5	economics	economic	NOUN
faba-217	651	6	,	,	PUNCT
faba-217	651	7	58	58	NUM
faba-217	651	8	:	:	PUNCT
faba-217	651	9	275	275	NUM
faba-217	651	10	-	-	SYM
faba-217	651	11	326	326	NUM
faba-217	651	12	,	,	PUNCT
faba-217	651	13	doi	doi	NOUN
faba-217	651	14	:	:	PUNCT
faba-217	651	15	https://doi.org/10.1016/j.jacceco.2014.09.002	https://doi.org/10.1016/j.jacceco.2014.09.002	NOUN
faba-217	651	16	.	.	PUNCT
faba-217	652	1	defond	defond	PROPN
faba-217	652	2	m.	m.	PROPN
faba-217	652	3	l.	l.	PROPN
faba-217	652	4	,	,	PUNCT
faba-217	652	5	and	and	CCONJ
faba-217	652	6	c.	c.	PROPN
faba-217	652	7	w.	w.	PROPN
faba-217	652	8	park	park	PROPN
faba-217	652	9	.	.	PUNCT
faba-217	653	1	1997	1997	NUM
faba-217	653	2	.	.	PUNCT
faba-217	654	1	smoothing	smooth	VERB
faba-217	654	2	income	income	NOUN
faba-217	654	3	in	in	ADP
faba-217	654	4	anticipation	anticipation	NOUN
faba-217	654	5	of	of	ADP
faba-217	654	6	future	future	ADJ
faba-217	654	7	earnings	earning	NOUN
faba-217	654	8	.	.	PUNCT
faba-217	655	1	journal	journal	NOUN
faba-217	655	2	of	of	ADP
faba-217	655	3	accounting	accounting	NOUN
faba-217	655	4	and	and	CCONJ
faba-217	655	5	economics	economic	NOUN
faba-217	655	6	,	,	PUNCT
faba-217	655	7	23	23	NUM
faba-217	655	8	:	:	SYM
faba-217	655	9	115	115	NUM
faba-217	655	10	-	-	SYM
faba-217	655	11	139	139	NUM
faba-217	655	12	,	,	PUNCT
faba-217	655	13	doi	doi	NOUN
faba-217	655	14	:	:	PUNCT
faba-217	655	15	https://doi.org/10.1016/s0165-4101(97)00004-9	https://doi.org/10.1016/s0165-4101(97)00004-9	PROPN
faba-217	655	16	.	.	PUNCT
faba-217	656	1	dhole	dhole	PROPN
faba-217	656	2	s.	s.	PROPN
faba-217	656	3	,	,	PUNCT
faba-217	656	4	l.	l.	PROPN
faba-217	656	5	liu	liu	PROPN
faba-217	656	6	,	,	PUNCT
faba-217	656	7	g.	g.	PROPN
faba-217	656	8	j.	j.	PROPN
faba-217	656	9	lobo	lobo	PROPN
faba-217	656	10	,	,	PUNCT
faba-217	656	11	and	and	CCONJ
faba-217	656	12	s.	s.	PROPN
faba-217	656	13	mishra	mishra	PROPN
faba-217	656	14	.	.	PROPN
faba-217	656	15	2021	2021	NUM
faba-217	656	16	.	.	PUNCT
faba-217	657	1	economic	economic	ADJ
faba-217	657	2	policy	policy	NOUN
faba-217	657	3	uncertainty	uncertainty	NOUN
faba-217	657	4	and	and	CCONJ
faba-217	657	5	financial	financial	ADJ
faba-217	657	6	statement	statement	NOUN
faba-217	657	7	comparability	comparability	NOUN
faba-217	657	8	.	.	PUNCT
faba-217	658	1	journal	journal	NOUN
faba-217	658	2	of	of	ADP
faba-217	658	3	accounting	accounting	NOUN
faba-217	658	4	and	and	CCONJ
faba-217	658	5	public	public	ADJ
faba-217	658	6	policy	policy	NOUN
faba-217	658	7	,	,	PUNCT
faba-217	658	8	40	40	NUM
faba-217	658	9	,	,	PUNCT
faba-217	658	10	doi	doi	NOUN
faba-217	658	11	:	:	PUNCT
faba-217	658	12	https://doi.org/10.1016/j.jaccpubpol.2020.106800	https://doi.org/10.1016/j.jaccpubpol.2020.106800	NOUN
faba-217	658	13	.	.	PUNCT
faba-217	659	1	dzielinski	dzielinski	PROPN
faba-217	659	2	m.	m.	NOUN
faba-217	659	3	2012	2012	NUM
faba-217	659	4	.	.	PUNCT
faba-217	660	1	measuring	measure	VERB
faba-217	660	2	economic	economic	ADJ
faba-217	660	3	uncertainty	uncertainty	NOUN
faba-217	660	4	and	and	CCONJ
faba-217	660	5	its	its	PRON
faba-217	660	6	impact	impact	NOUN
faba-217	660	7	on	on	ADP
faba-217	660	8	the	the	DET
faba-217	660	9	stock	stock	NOUN
faba-217	660	10	market	market	NOUN
faba-217	660	11	.	.	PUNCT
faba-217	661	1	finance	finance	NOUN
faba-217	661	2	research	research	NOUN
faba-217	661	3	letters	letter	NOUN
faba-217	661	4	,	,	PUNCT
faba-217	661	5	9	9	NUM
faba-217	661	6	:	:	SYM
faba-217	661	7	167	167	NUM
faba-217	661	8	-	-	SYM
faba-217	661	9	175	175	NUM
faba-217	661	10	,	,	PUNCT
faba-217	661	11	doi	doi	NOUN
faba-217	661	12	:	:	PUNCT
faba-217	661	13	https://doi.org/10.1016/j.frl.2011.10.003	https://doi.org/10.1016/j.frl.2011.10.003	NOUN
faba-217	661	14	.	.	PUNCT
faba-217	662	1	el	el	PROPN
faba-217	662	2	ghoul	ghoul	PROPN
faba-217	662	3	s.	s.	PROPN
faba-217	662	4	,	,	PUNCT
faba-217	662	5	o.	o.	PROPN
faba-217	662	6	guedhami	guedhami	PROPN
faba-217	662	7	,	,	PUNCT
faba-217	662	8	y.	y.	PROPN
faba-217	662	9	kim	kim	PROPN
faba-217	662	10	,	,	PUNCT
faba-217	662	11	and	and	CCONJ
faba-217	662	12	h.	h.	PROPN
faba-217	662	13	j.	j.	PROPN
faba-217	662	14	yoon	yoon	PROPN
faba-217	662	15	.	.	PROPN
faba-217	662	16	2021	2021	NUM
faba-217	662	17	.	.	PUNCT
faba-217	663	1	policy	policy	NOUN
faba-217	663	2	uncertainty	uncertainty	NOUN
faba-217	663	3	and	and	CCONJ
faba-217	663	4	accounting	accounting	NOUN
faba-217	663	5	quality	quality	NOUN
faba-217	663	6	.	.	PUNCT
faba-217	664	1	the	the	DET
faba-217	664	2	accounting	accounting	NOUN
faba-217	664	3	review	review	NOUN
faba-217	664	4	,	,	PUNCT
faba-217	664	5	96	96	NUM
faba-217	664	6	:	:	SYM
faba-217	664	7	233	233	NUM
faba-217	664	8	-	-	SYM
faba-217	664	9	260	260	NUM
faba-217	664	10	,	,	PUNCT
faba-217	664	11	doi	doi	NOUN
faba-217	664	12	:	:	PUNCT
faba-217	664	13	https://doi.org/10.2308/tar-2018-0057	https://doi.org/10.2308/tar-2018-0057	PROPN
faba-217	664	14	.	.	PUNCT
faba-217	665	1	ernstberger	ernstberger	PROPN
faba-217	665	2	j.	j.	PROPN
faba-217	665	3	,	,	PUNCT
faba-217	665	4	m.	m.	NOUN
faba-217	665	5	stich	stich	PROPN
faba-217	665	6	,	,	PUNCT
faba-217	665	7	and	and	CCONJ
faba-217	665	8	o.	o.	ADJ
faba-217	665	9	vogler	vogler	NOUN
faba-217	665	10	.	.	PUNCT
faba-217	666	1	2012	2012	NUM
faba-217	666	2	.	.	PUNCT
faba-217	667	1	economic	economic	ADJ
faba-217	667	2	consequences	consequence	NOUN
faba-217	667	3	of	of	ADP
faba-217	667	4	accounting	accounting	NOUN
faba-217	667	5	enforcement	enforcement	NOUN
faba-217	667	6	reforms	reform	NOUN
faba-217	667	7	:	:	PUNCT
faba-217	667	8	the	the	DET
faba-217	667	9	case	case	NOUN
faba-217	667	10	of	of	ADP
faba-217	667	11	germany	germany	PROPN
faba-217	667	12	.	.	PUNCT
faba-217	668	1	european	european	PROPN
faba-217	668	2	accounting	accounting	PROPN
faba-217	668	3	review	review	PROPN
faba-217	668	4	,	,	PUNCT
faba-217	668	5	21	21	NUM
faba-217	668	6	:	:	PUNCT
faba-217	668	7	217	217	NUM
faba-217	668	8	-	-	SYM
faba-217	668	9	251	251	NUM
faba-217	668	10	,	,	PUNCT
faba-217	668	11	doi	doi	NOUN
faba-217	668	12	:	:	PUNCT
faba-217	668	13	https://doi.org/10.1080/09638180.2011.628096	https://doi.org/10.1080/09638180.2011.628096	PROPN
faba-217	668	14	.	.	PUNCT
faba-217	669	1	esma	esma	PROPN
faba-217	669	2	.	.	PROPN
faba-217	670	1	2023	2023	NUM
faba-217	670	2	.	.	PUNCT
faba-217	671	1	2022	2022	NUM
faba-217	671	2	corporate	corporate	ADJ
faba-217	671	3	reporting	reporting	NOUN
faba-217	671	4	enforcement	enforcement	NOUN
faba-217	671	5	and	and	CCONJ
faba-217	671	6	regulatory	regulatory	ADJ
faba-217	671	7	activities	activity	NOUN
faba-217	671	8	.	.	PUNCT
faba-217	672	1	esma	esma	PROPN
faba-217	672	2	communication	communication	NOUN
faba-217	672	3	office	office	NOUN
faba-217	672	4	.	.	PUNCT
faba-217	673	1	florou	florou	PROPN
faba-217	673	2	a.	a.	PROPN
faba-217	673	3	,	,	PUNCT
faba-217	673	4	s.	s.	PROPN
faba-217	673	5	morricone	morricone	PROPN
faba-217	673	6	,	,	PUNCT
faba-217	673	7	and	and	CCONJ
faba-217	673	8	p.	p.	PROPN
faba-217	673	9	f.	f.	PROPN
faba-217	673	10	pope	pope	PROPN
faba-217	673	11	.	.	PUNCT
faba-217	674	1	2020	2020	NUM
faba-217	674	2	.	.	PUNCT
faba-217	675	1	proactive	proactive	ADJ
faba-217	675	2	financial	financial	ADJ
faba-217	675	3	reporting	reporting	NOUN
faba-217	675	4	enforcement	enforcement	NOUN
faba-217	675	5	:	:	PUNCT
faba-217	675	6	audit	audit	NOUN
faba-217	675	7	fees	fee	NOUN
faba-217	675	8	and	and	CCONJ
faba-217	675	9	financial	financial	ADJ
faba-217	675	10	reporting	reporting	NOUN
faba-217	675	11	quality	quality	NOUN
faba-217	675	12	effects	effect	NOUN
faba-217	675	13	.	.	PUNCT
faba-217	676	1	the	the	DET
faba-217	676	2	accounting	accounting	NOUN
faba-217	676	3	review	review	NOUN
faba-217	676	4	,	,	PUNCT
faba-217	676	5	95	95	NUM
faba-217	676	6	:	:	PUNCT
faba-217	676	7	167	167	NUM
faba-217	676	8	-	-	SYM
faba-217	676	9	197	197	NUM
faba-217	676	10	,	,	PUNCT
faba-217	676	11	doi	doi	NOUN
faba-217	676	12	:	:	PUNCT
faba-217	676	13	https://doi.org/10.2308/accr-52497	https://doi.org/10.2308/accr-52497	PROPN
faba-217	676	14	.	.	PUNCT
faba-217	677	1	florou	florou	PROPN
faba-217	677	2	a.	a.	PROPN
faba-217	677	3	,	,	PUNCT
faba-217	677	4	and	and	CCONJ
faba-217	677	5	s.	s.	PROPN
faba-217	677	6	yuan	yuan	PROPN
faba-217	677	7	.	.	PUNCT
faba-217	678	1	2022	2022	NUM
faba-217	678	2	.	.	PUNCT
faba-217	679	1	public	public	ADJ
faba-217	679	2	audit	audit	NOUN
faba-217	679	3	oversight	oversight	NOUN
faba-217	679	4	and	and	CCONJ
faba-217	679	5	audit	audit	NOUN
faba-217	679	6	pricing	pricing	NOUN
faba-217	679	7	:	:	PUNCT
faba-217	679	8	evidence	evidence	NOUN
faba-217	679	9	from	from	ADP
faba-217	679	10	the	the	DET
faba-217	679	11	eu	eu	PROPN
faba-217	679	12	.	.	PROPN
faba-217	679	13	european	european	PROPN
faba-217	679	14	accounting	accounting	PROPN
faba-217	679	15	review	review	PROPN
faba-217	679	16	,	,	PUNCT
faba-217	679	17	forthcoming	forthcoming	ADJ
faba-217	679	18	,	,	PUNCT
faba-217	679	19	doi	doi	NOUN
faba-217	679	20	:	:	PUNCT
faba-217	679	21	https://doi.org/10.1080/09638180.2022.2145981	https://doi.org/10.1080/09638180.2022.2145981	PROPN
faba-217	679	22	.	.	PUNCT
faba-217	680	1	gonçalves	gonçalves	PROPN
faba-217	680	2	t.	t.	PROPN
faba-217	680	3	,	,	PUNCT
faba-217	680	4	v.	v.	ADP
faba-217	680	5	baross	baross	NOUN
faba-217	680	6	,	,	PUNCT
faba-217	680	7	and	and	CCONJ
faba-217	680	8	g.	g.	PROPN
faba-217	680	9	serra	serra	PROPN
faba-217	680	10	.	.	PROPN
faba-217	680	11	2022	2022	NUM
faba-217	680	12	.	.	PUNCT
faba-217	681	1	political	political	ADJ
faba-217	681	2	elections	election	NOUN
faba-217	681	3	uncertainty	uncertainty	NOUN
faba-217	681	4	and	and	CCONJ
faba-217	681	5	earnings	earning	NOUN
faba-217	681	6	management	management	NOUN
faba-217	681	7	:	:	PUNCT
faba-217	681	8	does	do	AUX
faba-217	681	9	firm	firm	ADJ
faba-217	681	10	size	size	NOUN
faba-217	681	11	really	really	ADV
faba-217	681	12	matter	matter	ADV
faba-217	681	13	?	?	PUNCT
faba-217	682	1	economic	economic	ADJ
faba-217	682	2	letters	letter	NOUN
faba-217	682	3	,	,	PUNCT
faba-217	682	4	214	214	NUM
faba-217	682	5	,	,	PUNCT
faba-217	682	6	doi	doi	NOUN
faba-217	682	7	:	:	PUNCT
faba-217	682	8	https://doi.org/10.1016/j.econlet.2022.110438	https://doi.org/10.1016/j.econlet.2022.110438	PROPN
faba-217	682	9	.	.	PUNCT
faba-217	683	1	graham	graham	PROPN
faba-217	683	2	j.r	j.r	PROPN
faba-217	683	3	.	.	PROPN
faba-217	683	4	,	,	PUNCT
faba-217	683	5	c.	c.	PROPN
faba-217	683	6	r.	r.	PROPN
faba-217	683	7	harvey	harvey	PROPN
faba-217	683	8	,	,	PUNCT
faba-217	683	9	and	and	CCONJ
faba-217	683	10	s.	s.	PROPN
faba-217	683	11	rajgopal	rajgopal	PROPN
faba-217	683	12	.	.	PUNCT
faba-217	684	1	2005	2005	NUM
faba-217	684	2	.	.	PUNCT
faba-217	685	1	the	the	DET
faba-217	685	2	economic	economic	ADJ
faba-217	685	3	implications	implication	NOUN
faba-217	685	4	of	of	ADP
faba-217	685	5	corporate	corporate	ADJ
faba-217	685	6	financial	financial	ADJ
faba-217	685	7	reporting	reporting	NOUN
faba-217	685	8	.	.	PUNCT
faba-217	686	1	journal	journal	NOUN
faba-217	686	2	of	of	ADP
faba-217	686	3	accounting	accounting	NOUN
faba-217	686	4	and	and	CCONJ
faba-217	686	5	economics	economic	NOUN
faba-217	686	6	,	,	PUNCT
faba-217	686	7	40	40	NUM
faba-217	686	8	:	:	SYM
faba-217	686	9	3	3	NUM
faba-217	686	10	-	-	SYM
faba-217	686	11	73	73	NUM
faba-217	686	12	,	,	PUNCT
faba-217	686	13	doi	doi	NOUN
faba-217	686	14	:	:	PUNCT
faba-217	686	15	https://doi.org/10.1016/j.jacceco.2005.01.002	https://doi.org/10.1016/j.jacceco.2005.01.002	NOUN
faba-217	686	16	.	.	PUNCT
faba-217	687	1	gu	gu	PROPN
faba-217	687	2	z.	z.	PROPN
faba-217	687	3	,	,	PUNCT
faba-217	687	4	c.	c.	PROPN
faba-217	687	5	w.	w.	PROPN
faba-217	687	6	lee	lee	PROPN
faba-217	687	7	,	,	PUNCT
faba-217	687	8	and	and	CCONJ
faba-217	687	9	j.	j.	PROPN
faba-217	687	10	g.	g.	PROPN
faba-217	687	11	rosett	rosett	PROPN
faba-217	687	12	.	.	PUNCT
faba-217	688	1	2005	2005	NUM
faba-217	688	2	.	.	PUNCT
faba-217	689	1	what	what	PRON
faba-217	689	2	determines	determine	VERB
faba-217	689	3	the	the	DET
faba-217	689	4	variability	variability	NOUN
faba-217	689	5	of	of	ADP
faba-217	689	6	accounting	accounting	NOUN
faba-217	689	7	accruals	accrual	NOUN
faba-217	689	8	?	?	PUNCT
faba-217	690	1	review	review	NOUN
faba-217	690	2	of	of	ADP
faba-217	690	3	quantitative	quantitative	ADJ
faba-217	690	4	finance	finance	NOUN
faba-217	690	5	and	and	CCONJ
faba-217	690	6	accounting	accounting	NOUN
faba-217	690	7	,	,	PUNCT
faba-217	690	8	24:313	24:313	NUM
faba-217	690	9	-	-	SYM
faba-217	690	10	334	334	NUM
faba-217	690	11	,	,	PUNCT
faba-217	690	12	doi	doi	NOUN
faba-217	690	13	:	:	PUNCT
faba-217	690	14	https://doi.org/10.1007/s11156-005-6869-1	https://doi.org/10.1007/s11156-005-6869-1	NUM
faba-217	690	15	.	.	PUNCT
faba-217	691	1	healy	healy	PROPN
faba-217	691	2	p.	p.	PROPN
faba-217	691	3	m.	m.	NOUN
faba-217	691	4	,	,	PUNCT
faba-217	691	5	and	and	CCONJ
faba-217	691	6	k.	k.	PROPN
faba-217	691	7	g.	g.	PROPN
faba-217	691	8	palepu	palepu	PROPN
faba-217	691	9	.	.	PUNCT
faba-217	692	1	2001	2001	NUM
faba-217	692	2	.	.	PUNCT
faba-217	693	1	information	information	NOUN
faba-217	693	2	asymmetry	asymmetry	NOUN
faba-217	693	3	,	,	PUNCT
faba-217	693	4	corporate	corporate	ADJ
faba-217	693	5	disclosure	disclosure	NOUN
faba-217	693	6	,	,	PUNCT
faba-217	693	7	and	and	CCONJ
faba-217	693	8	the	the	DET
faba-217	693	9	capital	capital	NOUN
faba-217	693	10	markets	market	NOUN
faba-217	693	11	:	:	PUNCT
faba-217	693	12	a	a	DET
faba-217	693	13	review	review	NOUN
faba-217	693	14	of	of	ADP
faba-217	693	15	the	the	DET
faba-217	693	16	empirical	empirical	ADJ
faba-217	693	17	disclosure	disclosure	NOUN
faba-217	693	18	literature	literature	NOUN
faba-217	693	19	.	.	PUNCT
faba-217	694	1	journal	journal	PROPN
faba-217	694	2	of	of	ADP
faba-217	694	3	accounting	accounting	NOUN
faba-217	694	4	and	and	CCONJ
faba-217	694	5	economics	economic	NOUN
faba-217	694	6	,	,	PUNCT
faba-217	694	7	31	31	NUM
faba-217	694	8	:	:	SYM
faba-217	694	9	405	405	NUM
faba-217	694	10	-	-	SYM
faba-217	694	11	440	440	NUM
faba-217	694	12	,	,	PUNCT
faba-217	694	13	doi	doi	NOUN
faba-217	694	14	:	:	PUNCT
faba-217	694	15	https://doi.org/10.1016/s0165-4101(01)00018-0	https://doi.org/10.1016/s0165-4101(01)00018-0	PROPN
faba-217	694	16	.	.	PUNCT
faba-217	695	1	catalin	catalin	PROPN
faba-217	695	2	mos	mos	PROPN
faba-217	695	3	/	/	SYM
faba-217	695	4	finance	finance	PROPN
faba-217	695	5	,	,	PUNCT
faba-217	695	6	accounting	accounting	NOUN
faba-217	695	7	and	and	CCONJ
faba-217	695	8	business	business	NOUN
faba-217	695	9	analysis	analysis	NOUN
faba-217	695	10	,	,	PUNCT
faba-217	695	11	volume	volume	NOUN
faba-217	695	12	6	6	NUM
faba-217	695	13	,	,	PUNCT
faba-217	695	14	issue	issue	NOUN
faba-217	695	15	2	2	NUM
faba-217	695	16	,	,	PUNCT
faba-217	695	17	2024	2024	NUM
faba-217	695	18	178	178	NUM
faba-217	695	19	hope	hope	NOUN
faba-217	695	20	o.	o.	PROPN
faba-217	695	21	k.	k.	PROPN
faba-217	695	22	2003	2003	NUM
faba-217	695	23	.	.	PUNCT
faba-217	696	1	disclosure	disclosure	NOUN
faba-217	696	2	practicies	practicie	NOUN
faba-217	696	3	,	,	PUNCT
faba-217	696	4	enforcement	enforcement	NOUN
faba-217	696	5	of	of	ADP
faba-217	696	6	accounting	accounting	NOUN
faba-217	696	7	and	and	CCONJ
faba-217	696	8	analyst	analyst	NOUN
faba-217	696	9	forecast	forecast	NOUN
faba-217	696	10	accuracy	accuracy	NOUN
faba-217	696	11	:	:	PUNCT
faba-217	696	12	an	an	DET
faba-217	696	13	international	international	ADJ
faba-217	696	14	study	study	NOUN
faba-217	696	15	.	.	PUNCT
faba-217	697	1	journal	journal	NOUN
faba-217	697	2	of	of	ADP
faba-217	697	3	accounting	accounting	NOUN
faba-217	697	4	research	research	NOUN
faba-217	697	5	,	,	PUNCT
faba-217	697	6	41	41	NUM
faba-217	697	7	:	:	SYM
faba-217	697	8	235	235	NUM
faba-217	697	9	-	-	SYM
faba-217	697	10	272	272	NUM
faba-217	697	11	,	,	PUNCT
faba-217	697	12	doi	doi	NOUN
faba-217	697	13	:	:	PUNCT
faba-217	697	14	https://doi.org/10.1111/1475679x.00102	https://doi.org/10.1111/1475679x.00102	PROPN
faba-217	697	15	.	.	PUNCT
faba-217	698	1	jain	jain	PROPN
faba-217	698	2	a.	a.	PROPN
faba-217	698	3	,	,	PUNCT
faba-217	698	4	d.	d.	PROPN
faba-217	698	5	jackson	jackson	PROPN
faba-217	698	6	,	,	PUNCT
faba-217	698	7	and	and	CCONJ
faba-217	698	8	h.	h.	PROPN
faba-217	698	9	sakaki	sakaki	PROPN
faba-217	698	10	.	.	PUNCT
faba-217	698	11	2021	2021	NUM
faba-217	698	12	.	.	PUNCT
faba-217	699	1	political	political	ADJ
faba-217	699	2	,	,	PUNCT
faba-217	699	3	economic	economic	ADJ
faba-217	699	4	,	,	PUNCT
faba-217	699	5	financial	financial	ADJ
faba-217	699	6	uncertainty	uncertainty	NOUN
faba-217	699	7	,	,	PUNCT
faba-217	699	8	and	and	CCONJ
faba-217	699	9	real	real	ADJ
faba-217	699	10	earnings	earning	NOUN
faba-217	699	11	.	.	PUNCT
faba-217	700	1	journal	journal	NOUN
faba-217	700	2	of	of	ADP
faba-217	700	3	corporate	corporate	ADJ
faba-217	700	4	accounting	accounting	NOUN
faba-217	700	5	and	and	CCONJ
faba-217	700	6	finance	finance	NOUN
faba-217	700	7	,	,	PUNCT
faba-217	700	8	32	32	NUM
faba-217	700	9	:	:	SYM
faba-217	700	10	52	52	NUM
faba-217	700	11	-	-	SYM
faba-217	700	12	66	66	NUM
faba-217	700	13	,	,	PUNCT
faba-217	700	14	doi	doi	NOUN
faba-217	700	15	:	:	PUNCT
faba-217	700	16	https://doi.org/10.1002/jcaf.22485	https://doi.org/10.1002/jcaf.22485	PROPN
faba-217	700	17	.	.	PUNCT
faba-217	701	1	jiang	jiang	PROPN
faba-217	701	2	l.	l.	PROPN
faba-217	701	3	,	,	PUNCT
faba-217	701	4	j.	j.	PROPN
faba-217	701	5	a.	a.	PROPN
faba-217	701	6	pittman	pittman	PROPN
faba-217	701	7	,	,	PUNCT
faba-217	701	8	and	and	CCONJ
faba-217	701	9	w.	w.	PROPN
faba-217	701	10	saffar	saffar	PROPN
faba-217	701	11	.	.	PUNCT
faba-217	702	1	2022	2022	NUM
faba-217	702	2	.	.	PUNCT
faba-217	703	1	policy	policy	NOUN
faba-217	703	2	uncertainty	uncertainty	NOUN
faba-217	703	3	and	and	CCONJ
faba-217	703	4	textual	textual	ADJ
faba-217	703	5	disclosure	disclosure	NOUN
faba-217	703	6	.	.	PUNCT
faba-217	704	1	accounting	accounting	NOUN
faba-217	704	2	horizons	horizon	NOUN
faba-217	704	3	,	,	PUNCT
faba-217	704	4	36:113	36:113	NUM
faba-217	704	5	-	-	SYM
faba-217	704	6	131	131	NUM
faba-217	704	7	,	,	PUNCT
faba-217	704	8	doi	doi	NOUN
faba-217	704	9	:	:	PUNCT
faba-217	704	10	https://doi.org/10.2308/horizons-2019-515	https://doi.org/10.2308/horizons-2019-515	NOUN
faba-217	704	11	.	.	PUNCT
faba-217	705	1	jin	jin	PROPN
faba-217	705	2	j.	j.	PROPN
faba-217	705	3	y.	y.	PROPN
faba-217	705	4	,	,	PUNCT
faba-217	705	5	k.	k.	PROPN
faba-217	705	6	kanagaretnam	kanagaretnam	PROPN
faba-217	705	7	,	,	PUNCT
faba-217	705	8	y.	y.	PROPN
faba-217	705	9	liu	liu	PROPN
faba-217	705	10	,	,	PUNCT
faba-217	705	11	and	and	CCONJ
faba-217	705	12	g.	g.	PROPN
faba-217	705	13	j.	j.	PROPN
faba-217	705	14	lobo	lobo	PROPN
faba-217	705	15	.	.	PROPN
faba-217	706	1	2019	2019	NUM
faba-217	706	2	.	.	PUNCT
faba-217	707	1	economic	economic	ADJ
faba-217	707	2	policy	policy	NOUN
faba-217	707	3	uncertainty	uncertainty	NOUN
faba-217	707	4	and	and	CCONJ
faba-217	707	5	bank	bank	NOUN
faba-217	707	6	earnings	earning	NOUN
faba-217	707	7	opacity	opacity	NOUN
faba-217	707	8	.	.	PUNCT
faba-217	708	1	journal	journal	NOUN
faba-217	708	2	of	of	ADP
faba-217	708	3	accounting	accounting	NOUN
faba-217	708	4	and	and	CCONJ
faba-217	708	5	public	public	ADJ
faba-217	708	6	policy	policy	NOUN
faba-217	708	7	,	,	PUNCT
faba-217	708	8	38	38	NUM
faba-217	708	9	:	:	SYM
faba-217	708	10	199	199	NUM
faba-217	708	11	-	-	SYM
faba-217	708	12	218	218	NUM
faba-217	708	13	,	,	PUNCT
faba-217	708	14	doi	doi	NOUN
faba-217	708	15	:	:	PUNCT
faba-217	708	16	https://doi.org/10.1016/j.jaccpubpol.2019.05.002	https://doi.org/10.1016/j.jaccpubpol.2019.05.002	PROPN
faba-217	708	17	.	.	PUNCT
faba-217	709	1	jones	jones	PROPN
faba-217	709	2	j.	j.	PROPN
faba-217	709	3	j.	j.	PROPN
faba-217	709	4	1991	1991	NUM
faba-217	709	5	.	.	PUNCT
faba-217	710	1	earnings	earning	NOUN
faba-217	710	2	management	management	NOUN
faba-217	710	3	during	during	ADP
faba-217	710	4	import	import	NOUN
faba-217	710	5	relief	relief	NOUN
faba-217	710	6	investigations	investigation	NOUN
faba-217	710	7	.	.	PUNCT
faba-217	711	1	journal	journal	NOUN
faba-217	711	2	of	of	ADP
faba-217	711	3	accounting	accounting	NOUN
faba-217	711	4	research	research	NOUN
faba-217	711	5	,	,	PUNCT
faba-217	711	6	29	29	NUM
faba-217	711	7	:	:	SYM
faba-217	711	8	193	193	NUM
faba-217	711	9	-	-	SYM
faba-217	711	10	228	228	NUM
faba-217	711	11	,	,	PUNCT
faba-217	711	12	doi	doi	NOUN
faba-217	711	13	:	:	PUNCT
faba-217	711	14	https://doi.org/10.2307/2491047	https://doi.org/10.2307/2491047	ADJ
faba-217	711	15	.	.	PUNCT
faba-217	712	1	keating	keate	VERB
faba-217	712	2	a.	a.	PROPN
faba-217	712	3	s.	s.	PROPN
faba-217	712	4	,	,	PUNCT
faba-217	712	5	and	and	CCONJ
faba-217	712	6	j.	j.	PROPN
faba-217	712	7	l.	l.	PROPN
faba-217	712	8	zimmerman	zimmerman	PROPN
faba-217	712	9	.	.	PROPN
faba-217	713	1	2000	2000	NUM
faba-217	713	2	.	.	PUNCT
faba-217	714	1	depreciation	depreciation	NOUN
faba-217	714	2	-	-	PUNCT
faba-217	714	3	policy	policy	NOUN
faba-217	714	4	changes	change	NOUN
faba-217	714	5	:	:	PUNCT
faba-217	714	6	tax	tax	NOUN
faba-217	714	7	,	,	PUNCT
faba-217	714	8	earnings	earning	NOUN
faba-217	714	9	management	management	NOUN
faba-217	714	10	,	,	PUNCT
faba-217	714	11	and	and	CCONJ
faba-217	714	12	investment	investment	NOUN
faba-217	714	13	opportunity	opportunity	NOUN
faba-217	714	14	incentives	incentive	NOUN
faba-217	714	15	.	.	PUNCT
faba-217	715	1	journal	journal	NOUN
faba-217	715	2	of	of	ADP
faba-217	715	3	accounting	accounting	NOUN
faba-217	715	4	and	and	CCONJ
faba-217	715	5	economics	economic	NOUN
faba-217	715	6	,	,	PUNCT
faba-217	715	7	28	28	NUM
faba-217	715	8	:	:	PUNCT
faba-217	715	9	359	359	NUM
faba-217	715	10	-	-	SYM
faba-217	715	11	389	389	NUM
faba-217	715	12	,	,	PUNCT
faba-217	715	13	doi	doi	NOUN
faba-217	715	14	:	:	PUNCT
faba-217	715	15	https://doi.org/10.1016/s0165-4101(00)00004-5	https://doi.org/10.1016/s0165-4101(00)00004-5	PROPN
faba-217	715	16	.	.	PUNCT
faba-217	716	1	kothari	kothari	PROPN
faba-217	716	2	s.	s.	PROPN
faba-217	716	3	p.	p.	PROPN
faba-217	716	4	,	,	PUNCT
faba-217	716	5	a.	a.	NOUN
faba-217	716	6	leone	leone	NOUN
faba-217	716	7	,	,	PUNCT
faba-217	716	8	and	and	CCONJ
faba-217	716	9	c.	c.	PROPN
faba-217	716	10	e.	e.	PROPN
faba-217	716	11	wasley	wasley	PROPN
faba-217	716	12	.	.	PUNCT
faba-217	717	1	2005	2005	NUM
faba-217	717	2	.	.	PUNCT
faba-217	718	1	perofmance	perofmance	NOUN
faba-217	718	2	matched	match	VERB
faba-217	718	3	discretionary	discretionary	ADJ
faba-217	718	4	accruals	accrual	NOUN
faba-217	718	5	measures	measure	NOUN
faba-217	718	6	.	.	PUNCT
faba-217	719	1	journal	journal	NOUN
faba-217	719	2	of	of	ADP
faba-217	719	3	accounting	accounting	NOUN
faba-217	719	4	and	and	CCONJ
faba-217	719	5	economics	economic	NOUN
faba-217	719	6	,	,	PUNCT
faba-217	719	7	39:163	39:163	NUM
faba-217	719	8	-	-	SYM
faba-217	719	9	197	197	NUM
faba-217	719	10	,	,	PUNCT
faba-217	719	11	doi	doi	NOUN
faba-217	719	12	:	:	PUNCT
faba-217	719	13	https://doi.org/10.1016/j.jacceco.2004.11.002	https://doi.org/10.1016/j.jacceco.2004.11.002	NOUN
faba-217	719	14	.	.	PUNCT
faba-217	720	1	kraft	kraft	PROPN
faba-217	720	2	a.	a.	PROPN
faba-217	720	3	,	,	PUNCT
faba-217	720	4	fu	fu	PROPN
faba-217	720	5	r.	r.	PROPN
faba-217	720	6	,	,	PUNCT
faba-217	720	7	and	and	CCONJ
faba-217	720	8	h.	h.	PROPN
faba-217	720	9	zhang	zhang	PROPN
faba-217	720	10	.	.	PROPN
faba-217	720	11	2012	2012	NUM
faba-217	720	12	.	.	PUNCT
faba-217	721	1	financial	financial	ADJ
faba-217	721	2	reporting	reporting	NOUN
faba-217	721	3	frequency	frequency	NOUN
faba-217	721	4	,	,	PUNCT
faba-217	721	5	information	information	NOUN
faba-217	721	6	asymmetry	asymmetry	NOUN
faba-217	721	7	,	,	PUNCT
faba-217	721	8	and	and	CCONJ
faba-217	721	9	the	the	DET
faba-217	721	10	cost	cost	NOUN
faba-217	721	11	of	of	ADP
faba-217	721	12	equity	equity	NOUN
faba-217	721	13	.	.	PUNCT
faba-217	722	1	journal	journal	PROPN
faba-217	722	2	of	of	ADP
faba-217	722	3	accounting	accounting	NOUN
faba-217	722	4	and	and	CCONJ
faba-217	722	5	economics	economic	NOUN
faba-217	722	6	,	,	PUNCT
faba-217	722	7	54	54	NUM
faba-217	722	8	:	:	SYM
faba-217	722	9	132	132	NUM
faba-217	722	10	-	-	SYM
faba-217	722	11	149	149	NUM
faba-217	722	12	,	,	PUNCT
faba-217	722	13	doi	doi	NOUN
faba-217	722	14	:	:	PUNCT
faba-217	722	15	https://doi.org/10.1016/j.jacceco.2012.07.003	https://doi.org/10.1016/j.jacceco.2012.07.003	NOUN
faba-217	722	16	.	.	PUNCT
faba-217	723	1	krishnan	krishnan	PROPN
faba-217	723	2	g.	g.	PROPN
faba-217	724	1	v.	v.	ADP
faba-217	724	2	2003	2003	NUM
faba-217	724	3	.	.	PUNCT
faba-217	725	1	audit	audit	NOUN
faba-217	725	2	quality	quality	NOUN
faba-217	725	3	and	and	CCONJ
faba-217	725	4	the	the	DET
faba-217	725	5	pricing	pricing	NOUN
faba-217	725	6	of	of	ADP
faba-217	725	7	discretionary	discretionary	ADJ
faba-217	725	8	accruals	accrual	NOUN
faba-217	725	9	.	.	PUNCT
faba-217	726	1	auditing	auditing	NOUN
faba-217	726	2	:	:	PUNCT
faba-217	726	3	a	a	DET
faba-217	726	4	journal	journal	NOUN
faba-217	726	5	of	of	ADP
faba-217	726	6	practice	practice	NOUN
faba-217	726	7	and	and	CCONJ
faba-217	726	8	theory	theory	NOUN
faba-217	726	9	,	,	PUNCT
faba-217	726	10	22	22	NUM
faba-217	726	11	:	:	SYM
faba-217	726	12	109	109	NUM
faba-217	726	13	-	-	SYM
faba-217	726	14	126	126	NUM
faba-217	726	15	,	,	PUNCT
faba-217	726	16	doi	doi	NOUN
faba-217	726	17	:	:	PUNCT
faba-217	726	18	https://doi.org/10.2308/aud.2003.22.1.109	https://doi.org/10.2308/aud.2003.22.1.109	PROPN
faba-217	726	19	.	.	PUNCT
faba-217	727	1	krishnan	krishnan	PROPN
faba-217	727	2	g.	g.	PROPN
faba-217	728	1	v.	v.	ADP
faba-217	728	2	2003	2003	NUM
faba-217	728	3	.	.	PUNCT
faba-217	729	1	does	do	AUX
faba-217	729	2	big	big	ADJ
faba-217	729	3	6	6	NUM
faba-217	729	4	auditor	auditor	NOUN
faba-217	729	5	industry	industry	NOUN
faba-217	729	6	expertise	expertise	NOUN
faba-217	729	7	constrain	constrain	VERB
faba-217	729	8	earnings	earning	NOUN
faba-217	729	9	management	management	NOUN
faba-217	729	10	?	?	PUNCT
faba-217	730	1	accounting	accounting	NOUN
faba-217	730	2	horizons	horizon	NOUN
faba-217	730	3	,	,	PUNCT
faba-217	730	4	17	17	NUM
faba-217	730	5	:	:	SYM
faba-217	730	6	1	1	NUM
faba-217	730	7	-	-	SYM
faba-217	730	8	16	16	NUM
faba-217	730	9	,	,	PUNCT
faba-217	730	10	doi	doi	NOUN
faba-217	730	11	:	:	PUNCT
faba-217	730	12	https://doi.org/	https://doi.org/	NOUN
faba-217	730	13	10.2308	10.2308	NUM
faba-217	730	14	/	/	SYM
faba-217	730	15	acch.2003.17.s-1.1	acch.2003.17.s-1.1	PROPN
faba-217	730	16	.	.	PROPN
faba-217	730	17	kurniawan	kurniawan	PROPN
faba-217	730	18	f.	f.	PROPN
faba-217	730	19	,	,	PUNCT
faba-217	730	20	h.	h.	PROPN
faba-217	730	21	t.	t.	PROPN
faba-217	730	22	amanati	amanati	PROPN
faba-217	730	23	,	,	PUNCT
faba-217	730	24	a.	a.	PROPN
faba-217	730	25	h.	h.	PROPN
faba-217	730	26	nugroho	nugroho	PROPN
faba-217	730	27	,	,	PUNCT
faba-217	730	28	and	and	CCONJ
faba-217	730	29	n.	n.	PROPN
faba-217	730	30	a.	a.	NOUN
faba-217	730	31	pusparini	pusparini	PROPN
faba-217	730	32	.	.	PUNCT
faba-217	731	1	2023	2023	NUM
faba-217	731	2	.	.	PUNCT
faba-217	732	1	effects	effect	NOUN
faba-217	732	2	of	of	ADP
faba-217	732	3	policy	policy	NOUN
faba-217	732	4	and	and	CCONJ
faba-217	732	5	economic	economic	ADJ
faba-217	732	6	uncertainty	uncertainty	NOUN
faba-217	732	7	on	on	ADP
faba-217	732	8	investment	investment	NOUN
faba-217	732	9	activities	activity	NOUN
faba-217	732	10	and	and	CCONJ
faba-217	732	11	corporate	corporate	ADJ
faba-217	732	12	financial	financial	ADJ
faba-217	732	13	reporting	reporting	NOUN
faba-217	732	14	:	:	PUNCT
faba-217	732	15	a	a	DET
faba-217	732	16	study	study	NOUN
faba-217	732	17	of	of	ADP
faba-217	732	18	developing	develop	VERB
faba-217	732	19	countries	country	NOUN
faba-217	732	20	in	in	ADP
faba-217	732	21	asia	asia	PROPN
faba-217	732	22	-	-	PUNCT
faba-217	732	23	pacific	pacific	PROPN
faba-217	732	24	.	.	PUNCT
faba-217	733	1	asian	asian	ADJ
faba-217	733	2	review	review	NOUN
faba-217	733	3	of	of	ADP
faba-217	733	4	accounting	accounting	NOUN
faba-217	733	5	,	,	PUNCT
faba-217	733	6	doi	doi	NOUN
faba-217	733	7	:	:	PUNCT
faba-217	733	8	https://doi.org/10.1108/ara-12-2022-0290	https://doi.org/10.1108/ara-12-2022-0290	PROPN
faba-217	733	9	.	.	PUNCT
faba-217	734	1	lazzem	lazzem	PROPN
faba-217	734	2	s.	s.	PROPN
faba-217	734	3	,	,	PUNCT
faba-217	734	4	and	and	CCONJ
faba-217	734	5	f.	f.	PROPN
faba-217	734	6	jilani	jilani	PROPN
faba-217	734	7	.	.	PUNCT
faba-217	735	1	2018	2018	NUM
faba-217	735	2	.	.	PUNCT
faba-217	736	1	the	the	DET
faba-217	736	2	impact	impact	NOUN
faba-217	736	3	of	of	ADP
faba-217	736	4	leverage	leverage	NOUN
faba-217	736	5	on	on	ADP
faba-217	736	6	accrual	accrual	ADJ
faba-217	736	7	-	-	PUNCT
faba-217	736	8	based	base	VERB
faba-217	736	9	earnings	earning	NOUN
faba-217	736	10	management	management	NOUN
faba-217	736	11	:	:	PUNCT
faba-217	736	12	the	the	DET
faba-217	736	13	case	case	NOUN
faba-217	736	14	of	of	ADP
faba-217	736	15	listed	list	VERB
faba-217	736	16	french	french	ADJ
faba-217	736	17	firms	firm	NOUN
faba-217	736	18	.	.	PUNCT
faba-217	737	1	research	research	NOUN
faba-217	737	2	in	in	ADP
faba-217	737	3	international	international	ADJ
faba-217	737	4	business	business	NOUN
faba-217	737	5	and	and	CCONJ
faba-217	737	6	finance	finance	NOUN
faba-217	737	7	,	,	PUNCT
faba-217	737	8	44	44	NUM
faba-217	737	9	:	:	SYM
faba-217	737	10	350	350	NUM
faba-217	737	11	-	-	SYM
faba-217	737	12	358	358	NUM
faba-217	737	13	,	,	PUNCT
faba-217	737	14	doi	doi	NOUN
faba-217	737	15	:	:	PUNCT
faba-217	737	16	https://doi.org/10.1016/j.ribaf.2017.07.103	https://doi.org/10.1016/j.ribaf.2017.07.103	PROPN
faba-217	737	17	.	.	PUNCT
faba-217	737	18	li	li	PROPN
faba-217	737	19	l.	l.	PROPN
faba-217	737	20	,	,	PUNCT
faba-217	737	21	b.	b.	PROPN
faba-217	737	22	qi	qi	PROPN
faba-217	737	23	,	,	PUNCT
faba-217	737	24	a.	a.	PROPN
faba-217	737	25	robin	robin	PROPN
faba-217	737	26	,	,	PUNCT
faba-217	737	27	and	and	CCONJ
faba-217	737	28	r.	r.	PROPN
faba-217	737	29	yang	yang	PROPN
faba-217	737	30	.	.	PROPN
faba-217	737	31	2022	2022	NUM
faba-217	737	32	.	.	PUNCT
faba-217	738	1	the	the	DET
faba-217	738	2	effect	effect	NOUN
faba-217	738	3	of	of	ADP
faba-217	738	4	enforcement	enforcement	NOUN
faba-217	738	5	action	action	NOUN
faba-217	738	6	on	on	ADP
faba-217	738	7	audit	audit	NOUN
faba-217	738	8	fees	fee	NOUN
faba-217	738	9	and	and	CCONJ
faba-217	738	10	the	the	DET
faba-217	738	11	audit	audit	NOUN
faba-217	738	12	reporting	report	VERB
faba-217	738	13	lag	lag	NOUN
faba-217	738	14	.	.	PUNCT
faba-217	739	1	accounting	accounting	NOUN
faba-217	739	2	and	and	CCONJ
faba-217	739	3	business	business	NOUN
faba-217	739	4	research	research	NOUN
faba-217	739	5	,	,	PUNCT
faba-217	739	6	52	52	NUM
faba-217	739	7	:	:	SYM
faba-217	739	8	38	38	NUM
faba-217	739	9	-	-	SYM
faba-217	739	10	66	66	NUM
faba-217	739	11	,	,	PUNCT
faba-217	739	12	doi	doi	NOUN
faba-217	739	13	:	:	PUNCT
faba-217	739	14	https://doi.org/10.1080/00014788.2020.1808441	https://doi.org/10.1080/00014788.2020.1808441	NOUN
faba-217	739	15	.	.	PUNCT
faba-217	740	1	liu	liu	PROPN
faba-217	740	2	l.	l.	PROPN
faba-217	740	3	,	,	PUNCT
faba-217	740	4	and	and	CCONJ
faba-217	740	5	t.	t.	PROPN
faba-217	740	6	zhang	zhang	PROPN
faba-217	740	7	.	.	PROPN
faba-217	740	8	2015	2015	NUM
faba-217	740	9	.	.	PUNCT
faba-217	741	1	economic	economic	ADJ
faba-217	741	2	policy	policy	NOUN
faba-217	741	3	uncertainty	uncertainty	NOUN
faba-217	741	4	and	and	CCONJ
faba-217	741	5	stock	stock	NOUN
faba-217	741	6	market	market	NOUN
faba-217	741	7	volatility	volatility	NOUN
faba-217	741	8	.	.	PUNCT
faba-217	742	1	finance	finance	NOUN
faba-217	742	2	research	research	NOUN
faba-217	742	3	letters	letter	NOUN
faba-217	742	4	,	,	PUNCT
faba-217	742	5	15	15	NUM
faba-217	742	6	:	:	SYM
faba-217	742	7	99	99	NUM
faba-217	742	8	-	-	SYM
faba-217	742	9	105	105	NUM
faba-217	742	10	,	,	PUNCT
faba-217	742	11	doi	doi	NOUN
faba-217	742	12	:	:	PUNCT
faba-217	742	13	https://doi.org/10.1016/j.frl.2015.08.009	https://doi.org/10.1016/j.frl.2015.08.009	PROPN
faba-217	742	14	.	.	PROPN
faba-217	742	15	mos	mos	PROPN
faba-217	743	1	c	c	PROPN
faba-217	743	2	,	,	PUNCT
faba-217	743	3	2024a	2024a	NUM
faba-217	743	4	.	.	PUNCT
faba-217	744	1	economic	economic	ADJ
faba-217	744	2	policy	policy	NOUN
faba-217	744	3	uncertainty	uncertainty	NOUN
faba-217	744	4	,	,	PUNCT
faba-217	744	5	financial	financial	ADJ
faba-217	744	6	reporting	reporting	NOUN
faba-217	744	7	quality	quality	NOUN
faba-217	744	8	,	,	PUNCT
faba-217	744	9	and	and	CCONJ
faba-217	744	10	audit	audit	NOUN
faba-217	744	11	fees	fee	NOUN
faba-217	744	12	:	:	PUNCT
faba-217	744	13	examining	examine	VERB
faba-217	744	14	the	the	DET
faba-217	744	15	role	role	NOUN
faba-217	744	16	of	of	ADP
faba-217	744	17	industry	industry	NOUN
faba-217	744	18	characteristics	characteristic	NOUN
faba-217	744	19	and	and	CCONJ
faba-217	744	20	international	international	ADJ
faba-217	744	21	accounting	accounting	NOUN
faba-217	744	22	standards	standard	NOUN
faba-217	744	23	.	.	PUNCT
faba-217	745	1	audit	audit	PROPN
faba-217	745	2	financiar	financiar	PROPN
faba-217	745	3	,	,	PUNCT
faba-217	745	4	vol.22	vol.22	NOUN
faba-217	745	5	,	,	PUNCT
faba-217	745	6	no	no	INTJ
faba-217	745	7	.	.	NOUN
faba-217	746	1	4	4	NUM
faba-217	746	2	:	:	PUNCT
faba-217	746	3	791	791	NUM
faba-217	746	4	-	-	SYM
faba-217	746	5	802	802	NUM
faba-217	746	6	,	,	PUNCT
faba-217	746	7	doi	doi	NOUN
faba-217	746	8	:	:	PUNCT
faba-217	746	9	http://dx.doi.org/	http://dx.doi.org/	PROPN
faba-217	746	10	10.20869	10.20869	NUM
faba-217	746	11	/	/	SYM
faba-217	746	12	auditf/2024/176/029	auditf/2024/176/029	PROPN
faba-217	746	13	mos	mos	PROPN
faba-217	746	14	c	c	PROPN
faba-217	746	15	,	,	PUNCT
faba-217	746	16	2024b	2024b	NUM
faba-217	746	17	.	.	PUNCT
faba-217	747	1	uncertainty	uncertainty	NOUN
faba-217	747	2	,	,	PUNCT
faba-217	747	3	financial	financial	ADJ
faba-217	747	4	reporting	reporting	NOUN
faba-217	747	5	quality	quality	NOUN
faba-217	747	6	and	and	CCONJ
faba-217	747	7	accounting	accounting	NOUN
faba-217	747	8	enforcement	enforcement	NOUN
faba-217	747	9	:	:	PUNCT
faba-217	747	10	evidence	evidence	NOUN
faba-217	747	11	from	from	ADP
faba-217	747	12	the	the	DET
faba-217	747	13	european	european	PROPN
faba-217	747	14	union	union	PROPN
faba-217	747	15	.	.	PUNCT
faba-217	748	1	journal	journal	PROPN
faba-217	748	2	of	of	ADP
faba-217	748	3	accounting	accounting	NOUN
faba-217	748	4	and	and	CCONJ
faba-217	748	5	management	management	NOUN
faba-217	748	6	information	information	NOUN
faba-217	748	7	systems	system	NOUN
faba-217	748	8	,	,	PUNCT
faba-217	748	9	vol.23	vol.23	NOUN
faba-217	748	10	,	,	PUNCT
faba-217	748	11	no	no	INTJ
faba-217	748	12	.	.	NOUN
faba-217	749	1	3	3	NUM
faba-217	749	2	:	:	PUNCT
faba-217	749	3	616642	616642	NUM
faba-217	749	4	,	,	PUNCT
faba-217	749	5	doi	doi	PROPN
faba-217	749	6	:	:	PUNCT
faba-217	749	7	http://dx.doi.org/10.24818/jamis.2024.03008	http://dx.doi.org/10.24818/jamis.2024.03008	NOUN
faba-217	749	8	msci	msci	PROPN
faba-217	749	9	.	.	PUNCT
faba-217	750	1	2023	2023	NUM
faba-217	750	2	.	.	PUNCT
faba-217	751	1	msci.com	msci.com	X
faba-217	751	2	.	.	PROPN
faba-217	751	3	retrieved	retrieve	VERB
faba-217	751	4	from	from	ADP
faba-217	751	5	https://www.msci.com/our-solutions/indexes/gics	https://www.msci.com/our-solutions/indexes/gics	PROPN
faba-217	751	6	,	,	PUNCT
faba-217	751	7	14	14	NUM
faba-217	751	8	april	april	PROPN
faba-217	751	9	.	.	PUNCT
faba-217	752	1	nagar	nagar	PROPN
faba-217	752	2	v.	v.	PROPN
faba-217	752	3	,	,	PUNCT
faba-217	752	4	j.	j.	PROPN
faba-217	752	5	schoenfeld	schoenfeld	PROPN
faba-217	752	6	,	,	PUNCT
faba-217	752	7	and	and	CCONJ
faba-217	752	8	l.	l.	PROPN
faba-217	752	9	wellman	wellman	PROPN
faba-217	752	10	.	.	PUNCT
faba-217	753	1	2018	2018	NUM
faba-217	753	2	.	.	PUNCT
faba-217	754	1	the	the	DET
faba-217	754	2	effect	effect	NOUN
faba-217	754	3	of	of	ADP
faba-217	754	4	economic	economic	ADJ
faba-217	754	5	policy	policy	NOUN
faba-217	754	6	uncertainty	uncertainty	NOUN
faba-217	754	7	on	on	ADP
faba-217	754	8	investor	investor	NOUN
faba-217	754	9	information	information	NOUN
faba-217	754	10	asymmetry	asymmetry	NOUN
faba-217	754	11	and	and	CCONJ
faba-217	754	12	management	management	NOUN
faba-217	754	13	disclosures	disclosure	NOUN
faba-217	754	14	.	.	PUNCT
faba-217	755	1	journal	journal	NOUN
faba-217	755	2	of	of	ADP
faba-217	755	3	accounting	accounting	NOUN
faba-217	755	4	and	and	CCONJ
faba-217	755	5	economics	economic	NOUN
faba-217	755	6	,	,	PUNCT
faba-217	755	7	67	67	NUM
faba-217	755	8	:	:	SYM
faba-217	755	9	36	36	NUM
faba-217	755	10	-	-	SYM
faba-217	755	11	57	57	NUM
faba-217	755	12	,	,	PUNCT
faba-217	755	13	doi	doi	NOUN
faba-217	755	14	:	:	PUNCT
faba-217	755	15	https://doi.org/10.1016/j.jacceco.2018.08.011	https://doi.org/10.1016/j.jacceco.2018.08.011	PROPN
faba-217	755	16	.	.	PUNCT
faba-217	756	1	pcaob	pcaob	NOUN
faba-217	756	2	.	.	PUNCT
faba-217	757	1	2023	2023	NUM
faba-217	757	2	.	.	PUNCT
faba-217	758	1	public	public	ADJ
faba-217	758	2	company	company	NOUN
faba-217	758	3	accounting	accounting	NOUN
faba-217	758	4	oversight	oversight	NOUN
faba-217	758	5	board	board	NOUN
faba-217	758	6	.	.	PUNCT
faba-217	759	1	retrieved	retrieve	VERB
faba-217	759	2	from	from	ADP
faba-217	759	3	pcaob.org	pcaob.org	NUM
faba-217	759	4	:	:	PUNCT
faba-217	759	5	https://pcaobus.org/about/mission-vision-values	https://pcaobus.org/about/mission-vision-value	NOUN
faba-217	759	6	,	,	PUNCT
faba-217	759	7	25	25	NUM
faba-217	759	8	april	april	NOUN
faba-217	759	9	.	.	PUNCT
faba-217	760	1	peng	peng	PROPN
faba-217	760	2	z.	z.	PROPN
faba-217	760	3	2020	2020	NUM
faba-217	760	4	.	.	PUNCT
faba-217	761	1	asymmetric	asymmetric	ADJ
faba-217	761	2	impact	impact	NOUN
faba-217	761	3	of	of	ADP
faba-217	761	4	earnings	earning	NOUN
faba-217	761	5	news	news	NOUN
faba-217	761	6	on	on	ADP
faba-217	761	7	investor	investor	NOUN
faba-217	761	8	uncertainty	uncertainty	NOUN
faba-217	761	9	.	.	PUNCT
faba-217	762	1	journal	journal	PROPN
faba-217	762	2	of	of	ADP
faba-217	762	3	business	business	NOUN
faba-217	762	4	finance	finance	NOUN
faba-217	762	5	and	and	CCONJ
faba-217	762	6	accounting	accounting	NOUN
faba-217	762	7	,	,	PUNCT
faba-217	762	8	47	47	NUM
faba-217	762	9	:	:	SYM
faba-217	762	10	3	3	NUM
faba-217	762	11	-	-	SYM
faba-217	762	12	26	26	NUM
faba-217	762	13	.	.	PUNCT
faba-217	763	1	reuters	reuter	NOUN
faba-217	763	2	.	.	PUNCT
faba-217	764	1	2023	2023	NUM
faba-217	764	2	.	.	PUNCT
faba-217	765	1	sec	sec	PROPN
faba-217	765	2	says	say	VERB
faba-217	765	3	it	it	PRON
faba-217	765	4	is	be	AUX
faba-217	765	5	focused	focus	VERB
faba-217	765	6	on	on	ADP
faba-217	765	7	prosecuting	prosecute	VERB
faba-217	765	8	misconduct	misconduct	NOUN
faba-217	765	9	that	that	PRON
faba-217	765	10	might	might	AUX
faba-217	765	11	threaten	threaten	VERB
faba-217	765	12	investors	investor	NOUN
faba-217	765	13	,	,	PUNCT
faba-217	765	14	markets	market	NOUN
faba-217	765	15	.	.	PUNCT
faba-217	766	1	retrieved	retrieve	VERB
faba-217	766	2	from	from	ADP
faba-217	766	3	https://www.reuters.com/markets/us/us-sec-says-focused-prosecuting-misconductthat-might-threaten-investors-markets-2023-05-04/	https://www.reuters.com/markets/us/us-sec-says-focused-prosecuting-misconductthat-might-threaten-investors-markets-2023-05-04/	PROPN
faba-217	766	4	,	,	PUNCT
faba-217	766	5	4	4	NUM
faba-217	766	6	may	may	NOUN
faba-217	766	7	.	.	PUNCT
faba-217	767	1	shin	shin	PROPN
faba-217	767	2	j.	j.	PROPN
faba-217	767	3	e.	e.	PROPN
faba-217	767	4	2019	2019	NUM
faba-217	767	5	.	.	PUNCT
faba-217	768	1	asymmetric	asymmetric	ADJ
faba-217	768	2	investor	investor	NOUN
faba-217	768	3	reaction	reaction	NOUN
faba-217	768	4	around	around	ADP
faba-217	768	5	earnings	earning	NOUN
faba-217	768	6	benchmark	benchmark	NOUN
faba-217	768	7	under	under	ADP
faba-217	768	8	economic	economic	ADJ
faba-217	768	9	uncertainty	uncertainty	NOUN
faba-217	768	10	.	.	PUNCT
faba-217	769	1	asia	asia	PROPN
faba-217	769	2	-	-	PUNCT
faba-217	769	3	pacific	pacific	PROPN
faba-217	769	4	journal	journal	PROPN
faba-217	769	5	of	of	ADP
faba-217	769	6	financial	financial	ADJ
faba-217	769	7	studies	study	NOUN
faba-217	769	8	,	,	PUNCT
faba-217	769	9	48	48	NUM
faba-217	769	10	:	:	SYM
faba-217	769	11	98	98	NUM
faba-217	769	12	-	-	SYM
faba-217	769	13	122	122	NUM
faba-217	769	14	,	,	PUNCT
faba-217	769	15	doi	doi	NOUN
faba-217	769	16	:	:	PUNCT
faba-217	769	17	https://doi.org/	https://doi.org/	NOUN
faba-217	769	18	10.1111	10.1111	NUM
faba-217	769	19	/	/	SYM
faba-217	769	20	ajfs.12246	ajfs.12246	PROPN
faba-217	769	21	.	.	PUNCT
faba-217	770	1	shivakumar	shivakumar	PROPN
faba-217	770	2	l.	l.	PROPN
faba-217	770	3	2013	2013	NUM
faba-217	770	4	.	.	PUNCT
faba-217	771	1	the	the	DET
faba-217	771	2	role	role	NOUN
faba-217	771	3	of	of	ADP
faba-217	771	4	financial	financial	ADJ
faba-217	771	5	reporting	reporting	NOUN
faba-217	771	6	in	in	ADP
faba-217	771	7	debt	debt	NOUN
faba-217	771	8	contracting	contracting	NOUN
faba-217	771	9	and	and	CCONJ
faba-217	771	10	in	in	ADP
faba-217	771	11	stewardship	stewardship	NOUN
faba-217	771	12	.	.	PUNCT
faba-217	772	1	accounting	accounting	NOUN
faba-217	772	2	and	and	CCONJ
faba-217	772	3	business	business	NOUN
faba-217	772	4	research	research	NOUN
faba-217	772	5	,	,	PUNCT
faba-217	772	6	43	43	NUM
faba-217	772	7	:	:	PUNCT
faba-217	772	8	362	362	NUM
faba-217	772	9	-	-	SYM
faba-217	772	10	383	383	NUM
faba-217	772	11	,	,	PUNCT
faba-217	772	12	doi	doi	NOUN
faba-217	772	13	:	:	PUNCT
faba-217	772	14	https://doi.org/10.1080/00014788.2013.785683	https://doi.org/10.1080/00014788.2013.785683	PROPN
faba-217	772	15	.	.	PUNCT
faba-217	773	1	staton	staton	PROPN
faba-217	773	2	m.	m.	PROPN
faba-217	773	3	c.	c.	PROPN
faba-217	773	4	b.	b.	PROPN
faba-217	773	5	,	,	PUNCT
faba-217	773	6	and	and	CCONJ
faba-217	773	7	k.	k.	PROPN
faba-217	773	8	roelich	roelich	PROPN
faba-217	773	9	.	.	PUNCT
faba-217	774	1	2021	2021	NUM
faba-217	774	2	.	.	PUNCT
faba-217	775	1	decision	decision	NOUN
faba-217	775	2	making	make	VERB
faba-217	775	3	under	under	ADP
faba-217	775	4	deep	deep	ADJ
faba-217	775	5	uncertainties	uncertainty	NOUN
faba-217	775	6	:	:	PUNCT
faba-217	775	7	a	a	DET
faba-217	775	8	review	review	NOUN
faba-217	775	9	of	of	ADP
faba-217	775	10	the	the	DET
faba-217	775	11	applicability	applicability	NOUN
faba-217	775	12	of	of	ADP
faba-217	775	13	methods	method	NOUN
faba-217	775	14	in	in	ADP
faba-217	775	15	practice	practice	NOUN
faba-217	775	16	.	.	PUNCT
faba-217	776	1	technological	technological	ADJ
faba-217	776	2	forecasting	forecasting	NOUN
faba-217	776	3	&	&	CCONJ
faba-217	776	4	social	social	ADJ
faba-217	776	5	change	change	NOUN
faba-217	776	6	,	,	PUNCT
faba-217	776	7	171	171	NUM
faba-217	776	8	,	,	PUNCT
faba-217	776	9	doi	doi	NOUN
faba-217	776	10	:	:	PUNCT
faba-217	776	11	https://doi.org/10.1016/j.techfore.2021.120939	https://doi.org/10.1016/j.techfore.2021.120939	PROPN
faba-217	776	12	.	.	PUNCT
faba-217	777	1	catalin	catalin	PROPN
faba-217	777	2	mos	mos	PROPN
faba-217	777	3	/	/	SYM
faba-217	777	4	finance	finance	PROPN
faba-217	777	5	,	,	PUNCT
faba-217	777	6	accounting	accounting	NOUN
faba-217	777	7	and	and	CCONJ
faba-217	777	8	business	business	NOUN
faba-217	777	9	analysis	analysis	NOUN
faba-217	777	10	,	,	PUNCT
faba-217	777	11	volume	volume	NOUN
faba-217	777	12	6	6	NUM
faba-217	777	13	,	,	PUNCT
faba-217	777	14	issue	issue	NOUN
faba-217	777	15	2	2	NUM
faba-217	777	16	,	,	PUNCT
faba-217	777	17	2024	2024	NUM
faba-217	777	18	179	179	NUM
faba-217	777	19	walters	walters	PROPN
faba-217	777	20	d.	d.	PROPN
faba-217	777	21	j.	j.	PROPN
faba-217	777	22	,	,	PUNCT
faba-217	777	23	u.	u.	PROPN
faba-217	777	24	gülden	gülden	PROPN
faba-217	777	25	,	,	PUNCT
faba-217	777	26	t.	t.	PROPN
faba-217	777	27	david	david	PROPN
faba-217	777	28	,	,	PUNCT
faba-217	777	29	e.	e.	PROPN
faba-217	777	30	carsten	carsten	PROPN
faba-217	777	31	,	,	PUNCT
faba-217	777	32	and	and	CCONJ
faba-217	777	33	f.	f.	PROPN
faba-217	777	34	r.	r.	PROPN
faba-217	777	35	craig	craig	PROPN
faba-217	777	36	.	.	PUNCT
faba-217	778	1	2023	2023	NUM
faba-217	778	2	.	.	PUNCT
faba-217	779	1	investor	investor	NOUN
faba-217	779	2	behavior	behavior	NOUN
faba-217	779	3	under	under	ADP
faba-217	779	4	epistemic	epistemic	ADJ
faba-217	779	5	vs.	vs.	X
faba-217	779	6	aleatory	aleatory	ADJ
faba-217	779	7	uncertainty	uncertainty	NOUN
faba-217	779	8	.	.	PUNCT
faba-217	780	1	management	management	NOUN
faba-217	780	2	science	science	NOUN
faba-217	780	3	,	,	PUNCT
faba-217	780	4	69	69	NUM
faba-217	780	5	:	:	SYM
faba-217	780	6	2761	2761	NUM
faba-217	780	7	-	-	SYM
faba-217	780	8	2777	2777	NUM
faba-217	780	9	,	,	PUNCT
faba-217	780	10	doi	doi	NOUN
faba-217	780	11	:	:	PUNCT
faba-217	780	12	https://doi.org/10.1287/mnsc.2022.4489	https://doi.org/10.1287/mnsc.2022.4489	PROPN
faba-217	780	13	.	.	PUNCT
faba-217	780	14	windisch	windisch	PROPN
faba-217	780	15	d.	d.	PROPN
faba-217	780	16	2021	2021	NUM
faba-217	780	17	.	.	PUNCT
faba-217	781	1	enforcement	enforcement	NOUN
faba-217	781	2	,	,	PUNCT
faba-217	781	3	managerial	managerial	ADJ
faba-217	781	4	discretion	discretion	NOUN
faba-217	781	5	,	,	PUNCT
faba-217	781	6	and	and	CCONJ
faba-217	781	7	the	the	DET
faba-217	781	8	informativeness	informativeness	NOUN
faba-217	781	9	of	of	ADP
faba-217	781	10	accruals	accrual	NOUN
faba-217	781	11	.	.	PUNCT
faba-217	782	1	european	european	ADJ
faba-217	782	2	accounting	accounting	PROPN
faba-217	782	3	review	review	PROPN
faba-217	782	4	,	,	PUNCT
faba-217	782	5	30	30	NUM
faba-217	782	6	:	:	PUNCT
faba-217	782	7	705	705	NUM
faba-217	782	8	-	-	SYM
faba-217	782	9	732	732	NUM
faba-217	782	10	.	.	PUNCT
faba-217	783	1	doi	doi	NOUN
faba-217	783	2	:	:	PUNCT
faba-217	783	3	https://doi.org/10.1080/09638180.2020.1771393	https://doi.org/10.1080/09638180.2020.1771393	PROPN
faba-217	783	4	.	.	PUNCT
faba-217	784	1	world	world	PROPN
faba-217	784	2	bank	bank	PROPN
faba-217	784	3	.	.	PUNCT
faba-217	785	1	2023	2023	NUM
faba-217	785	2	.	.	PUNCT
faba-217	786	1	world	world	PROPN
faba-217	786	2	bank	bank	PROPN
faba-217	786	3	data	data	PROPN
faba-217	786	4	bank	bank	PROPN
faba-217	786	5	.	.	PUNCT
faba-217	787	1	retrieved	retrieve	VERB
faba-217	787	2	from	from	ADP
faba-217	787	3	world	world	PROPN
faba-217	787	4	bank	bank	PROPN
faba-217	787	5	data	data	PROPN
faba-217	787	6	bank	bank	PROPN
faba-217	787	7	:	:	PUNCT
faba-217	787	8	https://databank.worldbank.org/	https://databank.worldbank.org/	PROPN
faba-217	787	9	world	world	PROPN
faba-217	787	10	economic	economic	PROPN
faba-217	787	11	forum	forum	PROPN
faba-217	787	12	.	.	PUNCT
faba-217	788	1	2019	2019	NUM
faba-217	788	2	.	.	PUNCT
faba-217	789	1	the	the	DET
faba-217	789	2	global	global	ADJ
faba-217	789	3	competitiveness	competitiveness	NOUN
faba-217	789	4	report	report	NOUN
faba-217	789	5	2019	2019	NUM
faba-217	789	6	.	.	PUNCT
faba-217	790	1	world	world	PROPN
faba-217	790	2	economic	economic	PROPN
faba-217	790	3	forum	forum	PROPN
faba-217	790	4	.	.	PUNCT
faba-217	791	1	yung	yung	PROPN
faba-217	791	2	k.	k.	PROPN
faba-217	791	3	,	,	PUNCT
faba-217	791	4	and	and	CCONJ
faba-217	791	5	a.	a.	NOUN
faba-217	791	6	root	root	NOUN
faba-217	791	7	.	.	PUNCT
faba-217	792	1	2019	2019	NUM
faba-217	792	2	.	.	PUNCT
faba-217	793	1	policy	policy	NOUN
faba-217	793	2	uncertainty	uncertainty	NOUN
faba-217	793	3	and	and	CCONJ
faba-217	793	4	earnings	earning	NOUN
faba-217	793	5	management	management	NOUN
faba-217	793	6	:	:	PUNCT
faba-217	793	7	international	international	ADJ
faba-217	793	8	evidence	evidence	NOUN
faba-217	793	9	.	.	PUNCT
faba-217	794	1	journal	journal	NOUN
faba-217	794	2	of	of	ADP
faba-217	794	3	business	business	NOUN
faba-217	794	4	research	research	NOUN
faba-217	794	5	,	,	PUNCT
faba-217	794	6	100	100	NUM
faba-217	794	7	:	:	PUNCT
faba-217	794	8	255	255	NUM
faba-217	794	9	-	-	SYM
faba-217	794	10	267	267	NUM
faba-217	794	11	,	,	PUNCT
faba-217	794	12	doi	doi	NOUN
faba-217	794	13	:	:	PUNCT
faba-217	794	14	https://doi.org/10.1016/j.jbusres.2019.03.058	https://doi.org/10.1016/j.jbusres.2019.03.058	NUM
faba-217	794	15	.	.	PUNCT
faba-217	795	1	zhang	zhang	PROPN
faba-217	795	2	b.	b.	PROPN
faba-217	795	3	2019	2019	NUM
faba-217	795	4	.	.	PUNCT
faba-217	796	1	economic	economic	ADJ
faba-217	796	2	policy	policy	NOUN
faba-217	796	3	uncertainty	uncertainty	NOUN
faba-217	796	4	and	and	CCONJ
faba-217	796	5	investor	investor	NOUN
faba-217	796	6	sentiment	sentiment	NOUN
faba-217	796	7	:	:	PUNCT
faba-217	796	8	linear	linear	ADJ
faba-217	796	9	and	and	CCONJ
faba-217	796	10	nonlinear	nonlinear	ADJ
faba-217	796	11	causality	causality	NOUN
faba-217	796	12	analysis	analysis	NOUN
faba-217	796	13	.	.	PUNCT
faba-217	797	1	applied	apply	VERB
faba-217	797	2	economics	economic	NOUN
faba-217	797	3	letters	letter	NOUN
faba-217	797	4	,	,	PUNCT
faba-217	797	5	26	26	NUM
faba-217	797	6	:	:	SYM
faba-217	797	7	1264	1264	NUM
faba-217	797	8	-	-	SYM
faba-217	797	9	1268	1268	NUM
faba-217	797	10	,	,	PUNCT
faba-217	797	11	doi	doi	NOUN
faba-217	797	12	:	:	PUNCT
faba-217	797	13	https://doi.org/10.1080/13504851.2018.1545073	https://doi.org/10.1080/13504851.2018.1545073	NOUN
faba-217	797	14	.	.	PUNCT