id	sid	tid	token	lemma	pos
faba-77	1	1	1	1	NUM
faba-77	1	2	finance	finance	NOUN
faba-77	1	3	,	,	PUNCT
faba-77	1	4	accounting	accounting	NOUN
faba-77	1	5	and	and	CCONJ
faba-77	1	6	business	business	NOUN
faba-77	1	7	analysis	analysis	NOUN
faba-77	1	8	volume	volume	NOUN
faba-77	1	9	4	4	NUM
faba-77	1	10	issue	issue	NOUN
faba-77	1	11	1	1	NUM
faba-77	1	12	,	,	PUNCT
faba-77	1	13	2022	2022	NUM
faba-77	1	14	http://faba.bg	http://faba.bg	NOUN
faba-77	1	15	effect	effect	NOUN
faba-77	1	16	of	of	ADP
faba-77	1	17	earnings	earning	NOUN
faba-77	1	18	quality	quality	NOUN
faba-77	1	19	properties	property	NOUN
faba-77	1	20	on	on	ADP
faba-77	1	21	the	the	DET
faba-77	1	22	performance	performance	NOUN
faba-77	1	23	of	of	ADP
faba-77	1	24	companies	company	NOUN
faba-77	1	25	:	:	PUNCT
faba-77	1	26	empirical	empirical	ADJ
faba-77	1	27	evidence	evidence	NOUN
faba-77	1	28	from	from	ADP
faba-77	1	29	south	south	PROPN
faba-77	1	30	africa	africa	PROPN
faba-77	1	31	nyanine	nyanine	PROPN
faba-77	1	32	chuele	chuele	PROPN
faba-77	1	33	fonou	fonou	PROPN
faba-77	1	34	dombeu1	dombeu1	PROPN
faba-77	1	35	,	,	PUNCT
faba-77	1	36	josue	josue	PROPN
faba-77	1	37	mbonigaba1	mbonigaba1	PROPN
faba-77	1	38	,	,	PUNCT
faba-77	1	39	bomi	bomi	NOUN
faba-77	1	40	nomlala1	nomlala1	PROPN
faba-77	1	41	,	,	PUNCT
faba-77	1	42	magret	magret	PROPN
faba-77	1	43	odunayo2	odunayo2	PROPN
faba-77	2	1	1school	1school	NUM
faba-77	2	2	of	of	ADP
faba-77	2	3	accounting	accounting	NOUN
faba-77	2	4	,	,	PUNCT
faba-77	2	5	economics	economic	NOUN
faba-77	2	6	and	and	CCONJ
faba-77	2	7	finance	finance	NOUN
faba-77	2	8	,	,	PUNCT
faba-77	2	9	university	university	NOUN
faba-77	2	10	of	of	ADP
faba-77	2	11	kwazulu	kwazulu	PROPN
faba-77	2	12	-	-	PUNCT
faba-77	2	13	natal	natal	ADJ
faba-77	2	14	,	,	PUNCT
faba-77	2	15	south	south	PROPN
faba-77	2	16	africa	africa	PROPN
faba-77	2	17	2departments	2departments	PROPN
faba-77	2	18	of	of	ADP
faba-77	2	19	accounting	accounting	PROPN
faba-77	2	20	&	&	CCONJ
faba-77	2	21	informatics	informatics	PROPN
faba-77	2	22	,	,	PUNCT
faba-77	2	23	durban	durban	PROPN
faba-77	2	24	university	university	PROPN
faba-77	2	25	of	of	ADP
faba-77	2	26	technology	technology	NOUN
faba-77	2	27	,	,	PUNCT
faba-77	2	28	south	south	PROPN
faba-77	2	29	africa	africa	PROPN
faba-77	2	30	info	info	NOUN
faba-77	2	31	articles	article	NOUN
faba-77	2	32	abstract	abstract	ADJ
faba-77	2	33	keywords	keyword	NOUN
faba-77	2	34	:	:	PUNCT
faba-77	2	35	earnings	earning	NOUN
faba-77	2	36	,	,	PUNCT
faba-77	2	37	earnings	earning	NOUN
faba-77	2	38	quality	quality	NOUN
faba-77	2	39	,	,	PUNCT
faba-77	2	40	performance	performance	NOUN
faba-77	2	41	,	,	PUNCT
faba-77	2	42	jse	jse	PROPN
faba-77	2	43	listed	list	VERB
faba-77	2	44	companies	company	NOUN
faba-77	2	45	objective	objective	ADJ
faba-77	2	46	:	:	PUNCT
faba-77	2	47	this	this	DET
faba-77	2	48	paper	paper	NOUN
faba-77	2	49	examines	examine	VERB
faba-77	2	50	the	the	DET
faba-77	2	51	effect	effect	NOUN
faba-77	2	52	of	of	ADP
faba-77	2	53	earnings	earning	NOUN
faba-77	2	54	quality	quality	NOUN
faba-77	2	55	properties	property	NOUN
faba-77	2	56	on	on	ADP
faba-77	2	57	the	the	DET
faba-77	2	58	performance	performance	NOUN
faba-77	2	59	of	of	ADP
faba-77	2	60	johannesburg	johannesburg	PROPN
faba-77	2	61	stock	stock	PROPN
faba-77	2	62	exchange	exchange	PROPN
faba-77	2	63	(	(	PUNCT
faba-77	2	64	jse	jse	PROPN
faba-77	2	65	)	)	PUNCT
faba-77	2	66	listed	list	VERB
faba-77	2	67	companies	company	NOUN
faba-77	2	68	.	.	PUNCT
faba-77	3	1	the	the	DET
faba-77	3	2	earnings	earning	NOUN
faba-77	3	3	quality	quality	NOUN
faba-77	3	4	properties	property	NOUN
faba-77	3	5	considered	consider	VERB
faba-77	3	6	include	include	VERB
faba-77	3	7	the	the	DET
faba-77	3	8	accrual	accrual	ADJ
faba-77	3	9	quality	quality	NOUN
faba-77	3	10	,	,	PUNCT
faba-77	3	11	conservatism	conservatism	NOUN
faba-77	3	12	,	,	PUNCT
faba-77	3	13	earnings	earning	NOUN
faba-77	3	14	persistence	persistence	NOUN
faba-77	3	15	,	,	PUNCT
faba-77	3	16	earnings	earning	NOUN
faba-77	3	17	predictability	predictability	NOUN
faba-77	3	18	and	and	CCONJ
faba-77	3	19	earnings	earning	NOUN
faba-77	3	20	smoothness	smoothness	NOUN
faba-77	3	21	.	.	PUNCT
faba-77	4	1	the	the	DET
faba-77	4	2	five	five	NUM
faba-77	4	3	properties	property	NOUN
faba-77	4	4	are	be	AUX
faba-77	4	5	examined	examine	VERB
faba-77	4	6	individually	individually	ADV
faba-77	4	7	as	as	ADV
faba-77	4	8	well	well	ADV
faba-77	4	9	as	as	ADP
faba-77	4	10	aggregately	aggregately	ADV
faba-77	4	11	.	.	PUNCT
faba-77	5	1	each	each	DET
faba-77	5	2	property	property	NOUN
faba-77	5	3	is	be	AUX
faba-77	5	4	further	far	ADV
faba-77	5	5	separated	separate	VERB
faba-77	5	6	into	into	ADP
faba-77	5	7	its	its	PRON
faba-77	5	8	innate	innate	ADJ
faba-77	5	9	and	and	CCONJ
faba-77	5	10	discretionary	discretionary	ADJ
faba-77	5	11	components	component	NOUN
faba-77	5	12	and	and	CCONJ
faba-77	5	13	the	the	DET
faba-77	5	14	effect	effect	NOUN
faba-77	5	15	of	of	ADP
faba-77	5	16	each	each	DET
faba-77	5	17	component	component	NOUN
faba-77	5	18	on	on	ADP
faba-77	5	19	the	the	DET
faba-77	5	20	company	company	NOUN
faba-77	5	21	’s	’s	PART
faba-77	5	22	performance	performance	NOUN
faba-77	5	23	is	be	AUX
faba-77	5	24	examined	examine	VERB
faba-77	5	25	.	.	PUNCT
faba-77	6	1	methodology	methodology	NOUN
faba-77	6	2	:	:	PUNCT
faba-77	6	3	the	the	DET
faba-77	6	4	quantitative	quantitative	ADJ
faba-77	6	5	method	method	NOUN
faba-77	6	6	and	and	CCONJ
faba-77	6	7	purposive	purposive	ADJ
faba-77	6	8	sampling	sampling	NOUN
faba-77	6	9	is	be	AUX
faba-77	6	10	used	use	VERB
faba-77	6	11	in	in	ADP
faba-77	6	12	this	this	DET
faba-77	6	13	study	study	NOUN
faba-77	6	14	.	.	PUNCT
faba-77	7	1	the	the	DET
faba-77	7	2	sample	sample	NOUN
faba-77	7	3	consists	consist	VERB
faba-77	7	4	of	of	ADP
faba-77	7	5	800	800	NUM
faba-77	7	6	observations	observation	NOUN
faba-77	7	7	obtained	obtain	VERB
faba-77	7	8	from	from	ADP
faba-77	7	9	80	80	NUM
faba-77	7	10	non	non	ADJ
faba-77	7	11	-	-	ADJ
faba-77	7	12	financial	financial	ADJ
faba-77	7	13	companies	company	NOUN
faba-77	7	14	listed	list	VERB
faba-77	7	15	in	in	ADP
faba-77	7	16	the	the	DET
faba-77	7	17	jse	jse	PROPN
faba-77	7	18	during	during	ADP
faba-77	7	19	the	the	DET
faba-77	7	20	period	period	NOUN
faba-77	7	21	of	of	ADP
faba-77	7	22	2009	2009	NUM
faba-77	7	23	-	-	SYM
faba-77	7	24	2018	2018	NUM
faba-77	7	25	.	.	PUNCT
faba-77	8	1	the	the	DET
faba-77	8	2	performance	performance	NOUN
faba-77	8	3	is	be	AUX
faba-77	8	4	measured	measure	VERB
faba-77	8	5	using	use	VERB
faba-77	8	6	the	the	DET
faba-77	8	7	return	return	NOUN
faba-77	8	8	on	on	ADP
faba-77	8	9	asset	asset	NOUN
faba-77	8	10	(	(	PUNCT
faba-77	8	11	roa	roa	PROPN
faba-77	8	12	)	)	PUNCT
faba-77	8	13	and	and	CCONJ
faba-77	8	14	tobin	tobin	PROPN
faba-77	8	15	q.	q.	NOUN
faba-77	8	16	the	the	DET
faba-77	8	17	multilevel	multilevel	PROPN
faba-77	8	18	linear	linear	PROPN
faba-77	8	19	regression	regression	NOUN
faba-77	8	20	is	be	AUX
faba-77	8	21	used	use	VERB
faba-77	8	22	to	to	PART
faba-77	8	23	test	test	VERB
faba-77	8	24	the	the	DET
faba-77	8	25	formulated	formulate	VERB
faba-77	8	26	hypotheses	hypothesis	NOUN
faba-77	8	27	.	.	PUNCT
faba-77	9	1	results	result	NOUN
faba-77	9	2	:	:	PUNCT
faba-77	9	3	it	it	PRON
faba-77	9	4	was	be	AUX
faba-77	9	5	found	find	VERB
faba-77	9	6	that	that	SCONJ
faba-77	9	7	,	,	PUNCT
faba-77	9	8	for	for	ADP
faba-77	9	9	both	both	DET
faba-77	9	10	measures	measure	NOUN
faba-77	9	11	of	of	ADP
faba-77	9	12	performance	performance	NOUN
faba-77	9	13	,	,	PUNCT
faba-77	9	14	each	each	DET
faba-77	9	15	earnings	earning	NOUN
faba-77	9	16	quality	quality	NOUN
faba-77	9	17	property	property	NOUN
faba-77	9	18	as	as	ADV
faba-77	9	19	well	well	ADV
faba-77	9	20	the	the	DET
faba-77	9	21	aggregate	aggregate	ADJ
faba-77	9	22	earnings	earning	NOUN
faba-77	9	23	quality	quality	NOUN
faba-77	9	24	property	property	NOUN
faba-77	9	25	influence	influence	NOUN
faba-77	9	26	the	the	DET
faba-77	9	27	performance	performance	NOUN
faba-77	9	28	of	of	ADP
faba-77	9	29	companies	company	NOUN
faba-77	9	30	.	.	PUNCT
faba-77	10	1	some	some	DET
faba-77	10	2	exceptions	exception	NOUN
faba-77	10	3	included	include	VERB
faba-77	10	4	the	the	DET
faba-77	10	5	accrual	accrual	ADJ
faba-77	10	6	quality	quality	NOUN
faba-77	10	7	,	,	PUNCT
faba-77	10	8	predictability	predictability	NOUN
faba-77	10	9	and	and	CCONJ
faba-77	10	10	smoothness	smoothness	NOUN
faba-77	10	11	which	which	PRON
faba-77	10	12	were	be	AUX
faba-77	10	13	found	find	VERB
faba-77	10	14	not	not	PART
faba-77	10	15	to	to	PART
faba-77	10	16	be	be	AUX
faba-77	10	17	significantly	significantly	ADV
faba-77	10	18	related	relate	VERB
faba-77	10	19	to	to	ADP
faba-77	10	20	tobin	tobin	PROPN
faba-77	10	21	q.	q.	PROPN
faba-77	10	22	furthermore	furthermore	ADV
faba-77	10	23	,	,	PUNCT
faba-77	10	24	it	it	PRON
faba-77	10	25	was	be	AUX
faba-77	10	26	found	find	VERB
faba-77	10	27	that	that	SCONJ
faba-77	10	28	both	both	CCONJ
faba-77	10	29	the	the	DET
faba-77	10	30	innate	innate	ADJ
faba-77	10	31	and	and	CCONJ
faba-77	10	32	discretionary	discretionary	ADJ
faba-77	10	33	components	component	NOUN
faba-77	10	34	of	of	ADP
faba-77	10	35	earnings	earning	NOUN
faba-77	10	36	quality	quality	NOUN
faba-77	10	37	properties	property	NOUN
faba-77	10	38	influence	influence	VERB
faba-77	10	39	the	the	DET
faba-77	10	40	performance	performance	NOUN
faba-77	10	41	of	of	ADP
faba-77	10	42	companies	company	NOUN
faba-77	10	43	.	.	PUNCT
faba-77	11	1	however	however	ADV
faba-77	11	2	,	,	PUNCT
faba-77	11	3	the	the	DET
faba-77	11	4	innate	innate	ADJ
faba-77	11	5	component	component	NOUN
faba-77	11	6	had	have	VERB
faba-77	11	7	a	a	DET
faba-77	11	8	greater	great	ADJ
faba-77	11	9	impact	impact	NOUN
faba-77	11	10	on	on	ADP
faba-77	11	11	the	the	DET
faba-77	11	12	performance	performance	NOUN
faba-77	11	13	of	of	ADP
faba-77	11	14	companies	company	NOUN
faba-77	11	15	than	than	ADP
faba-77	11	16	the	the	DET
faba-77	11	17	discretionary	discretionary	ADJ
faba-77	11	18	component	component	NOUN
faba-77	11	19	.	.	PUNCT
faba-77	12	1	implication	implication	NOUN
faba-77	12	2	:	:	PUNCT
faba-77	12	3	the	the	DET
faba-77	12	4	study	study	NOUN
faba-77	12	5	will	will	AUX
faba-77	12	6	provide	provide	VERB
faba-77	12	7	guidelines	guideline	NOUN
faba-77	12	8	to	to	ADP
faba-77	12	9	investors	investor	NOUN
faba-77	12	10	and	and	CCONJ
faba-77	12	11	other	other	ADJ
faba-77	12	12	capital	capital	NOUN
faba-77	12	13	market	market	NOUN
faba-77	12	14	participants	participant	NOUN
faba-77	12	15	on	on	ADP
faba-77	12	16	which	which	PRON
faba-77	12	17	property	property	NOUN
faba-77	12	18	of	of	ADP
faba-77	12	19	earnings	earning	NOUN
faba-77	12	20	could	could	AUX
faba-77	12	21	be	be	AUX
faba-77	12	22	used	use	VERB
faba-77	12	23	to	to	PART
faba-77	12	24	assess	assess	VERB
faba-77	12	25	the	the	DET
faba-77	12	26	current	current	ADJ
faba-77	12	27	performance	performance	NOUN
faba-77	12	28	of	of	ADP
faba-77	12	29	jse	jse	PROPN
faba-77	12	30	listed	list	VERB
faba-77	12	31	companies	company	NOUN
faba-77	12	32	and	and	CCONJ
faba-77	12	33	make	make	VERB
faba-77	12	34	prediction	prediction	NOUN
faba-77	12	35	about	about	ADP
faba-77	12	36	their	their	PRON
faba-77	12	37	future	future	ADJ
faba-77	12	38	performance	performance	NOUN
faba-77	12	39	.	.	PUNCT
faba-77	13	1	this	this	PRON
faba-77	13	2	in	in	ADP
faba-77	13	3	turn	turn	NOUN
faba-77	13	4	will	will	AUX
faba-77	13	5	assist	assist	VERB
faba-77	13	6	in	in	ADP
faba-77	13	7	improving	improve	VERB
faba-77	13	8	investors	investor	NOUN
faba-77	13	9	’	’	PART
faba-77	13	10	resource	resource	NOUN
faba-77	13	11	allocation	allocation	NOUN
faba-77	13	12	decisions	decision	NOUN
faba-77	13	13	and	and	CCONJ
faba-77	13	14	allow	allow	VERB
faba-77	13	15	policy	policy	NOUN
faba-77	13	16	makers	maker	NOUN
faba-77	13	17	to	to	PART
faba-77	13	18	develop	develop	VERB
faba-77	13	19	policies	policy	NOUN
faba-77	13	20	that	that	PRON
faba-77	13	21	will	will	AUX
faba-77	13	22	lead	lead	VERB
faba-77	13	23	to	to	ADP
faba-77	13	24	more	more	ADV
faba-77	13	25	transparent	transparent	ADJ
faba-77	13	26	accounting	accounting	NOUN
faba-77	13	27	information	information	NOUN
faba-77	13	28	in	in	ADP
faba-77	13	29	order	order	NOUN
faba-77	13	30	to	to	PART
faba-77	13	31	promote	promote	VERB
faba-77	13	32	efficiency	efficiency	NOUN
faba-77	13	33	of	of	ADP
faba-77	13	34	the	the	DET
faba-77	13	35	capital	capital	NOUN
faba-77	13	36	market	market	NOUN
faba-77	13	37	.	.	PUNCT
faba-77	14	1	in	in	ADP
faba-77	14	2	addition	addition	NOUN
faba-77	14	3	,	,	PUNCT
faba-77	14	4	the	the	DET
faba-77	14	5	study	study	NOUN
faba-77	14	6	will	will	AUX
faba-77	14	7	inform	inform	VERB
faba-77	14	8	capital	capital	NOUN
faba-77	14	9	market	market	NOUN
faba-77	14	10	participants	participant	NOUN
faba-77	14	11	on	on	ADP
faba-77	14	12	how	how	SCONJ
faba-77	14	13	managers	manager	NOUN
faba-77	14	14	’	'	PUNCT
faba-77	14	15	actions	action	NOUN
faba-77	14	16	(	(	PUNCT
faba-77	14	17	discretionary	discretionary	ADJ
faba-77	14	18	component	component	NOUN
faba-77	14	19	)	)	PUNCT
faba-77	14	20	and	and	CCONJ
faba-77	14	21	factors	factor	NOUN
faba-77	14	22	beyond	beyond	ADP
faba-77	14	23	the	the	DET
faba-77	14	24	control	control	NOUN
faba-77	14	25	of	of	ADP
faba-77	14	26	manager	manager	NOUN
faba-77	14	27	(	(	PUNCT
faba-77	14	28	innate	innate	ADJ
faba-77	14	29	component	component	NOUN
faba-77	14	30	)	)	PUNCT
faba-77	14	31	affect	affect	VERB
faba-77	14	32	the	the	DET
faba-77	14	33	companies	company	NOUN
faba-77	14	34	’	’	PART
faba-77	14	35	performance	performance	NOUN
faba-77	14	36	.	.	PUNCT
faba-77	15	1	*	*	PUNCT
faba-77	15	2	address	address	NOUN
faba-77	15	3	correspondence	correspondence	NOUN
faba-77	15	4	:	:	PUNCT
faba-77	16	1	e	e	X
faba-77	16	2	-	-	NOUN
faba-77	16	3	mail	mail	NOUN
faba-77	16	4	:	:	PUNCT
faba-77	16	5	mawempombo@gmail.com	mawempombo@gmail.com	X
faba-77	16	6	finance	finance	NOUN
faba-77	16	7	,	,	PUNCT
faba-77	16	8	accounting	accounting	NOUN
faba-77	16	9	and	and	CCONJ
faba-77	16	10	business	business	NOUN
faba-77	16	11	analysis	analysis	NOUN
faba-77	16	12	4	4	NUM
faba-77	16	13	(	(	PUNCT
faba-77	16	14	1	1	NUM
faba-77	16	15	)	)	PUNCT
faba-77	16	16	2022	2022	NUM
faba-77	16	17	2	2	NUM
faba-77	16	18	introduction	introduction	NOUN
faba-77	16	19	this	this	DET
faba-77	16	20	paper	paper	NOUN
faba-77	16	21	examines	examine	VERB
faba-77	16	22	the	the	DET
faba-77	16	23	impact	impact	NOUN
faba-77	16	24	of	of	ADP
faba-77	16	25	five	five	NUM
faba-77	16	26	earnings	earning	NOUN
faba-77	16	27	quality	quality	NOUN
faba-77	16	28	properties	property	NOUN
faba-77	16	29	,	,	PUNCT
faba-77	16	30	namely	namely	ADV
faba-77	16	31	,	,	PUNCT
faba-77	16	32	accrual	accrual	ADJ
faba-77	16	33	quality	quality	NOUN
faba-77	16	34	,	,	PUNCT
faba-77	16	35	conservatism	conservatism	NOUN
faba-77	16	36	,	,	PUNCT
faba-77	16	37	earnings	earning	NOUN
faba-77	16	38	smoothness	smoothness	NOUN
faba-77	16	39	,	,	PUNCT
faba-77	16	40	persistence	persistence	NOUN
faba-77	16	41	and	and	CCONJ
faba-77	16	42	predictability	predictability	NOUN
faba-77	16	43	,	,	PUNCT
faba-77	16	44	on	on	ADP
faba-77	16	45	the	the	DET
faba-77	16	46	performance	performance	NOUN
faba-77	16	47	of	of	ADP
faba-77	16	48	the	the	DET
faba-77	16	49	companies	company	NOUN
faba-77	16	50	listed	list	VERB
faba-77	16	51	in	in	ADP
faba-77	16	52	the	the	DET
faba-77	16	53	johannesburg	johannesburg	PROPN
faba-77	16	54	stock	stock	PROPN
faba-77	16	55	exchange	exchange	PROPN
faba-77	16	56	(	(	PUNCT
faba-77	16	57	jse	jse	PROPN
faba-77	16	58	)	)	PUNCT
faba-77	16	59	.	.	PUNCT
faba-77	17	1	in	in	ADP
faba-77	17	2	fact	fact	NOUN
faba-77	17	3	,	,	PUNCT
faba-77	17	4	previous	previous	ADJ
faba-77	17	5	studies	study	NOUN
faba-77	17	6	(	(	PUNCT
faba-77	17	7	chan	chan	PROPN
faba-77	17	8	et	et	PROPN
faba-77	17	9	al	al	PROPN
faba-77	17	10	.	.	PROPN
faba-77	17	11	,	,	PUNCT
faba-77	17	12	2006	2006	NUM
faba-77	17	13	;	;	PUNCT
faba-77	17	14	salerno	salerno	PROPN
faba-77	17	15	,	,	PUNCT
faba-77	17	16	2014	2014	NUM
faba-77	17	17	)	)	PUNCT
faba-77	17	18	documented	document	VERB
faba-77	17	19	that	that	SCONJ
faba-77	17	20	reported	report	VERB
faba-77	17	21	earnings	earning	NOUN
faba-77	17	22	plays	play	VERB
faba-77	17	23	a	a	DET
faba-77	17	24	vital	vital	ADJ
faba-77	17	25	role	role	NOUN
faba-77	17	26	in	in	ADP
faba-77	17	27	the	the	DET
faba-77	17	28	functioning	functioning	NOUN
faba-77	17	29	of	of	ADP
faba-77	17	30	the	the	DET
faba-77	17	31	capital	capital	NOUN
faba-77	17	32	market	market	NOUN
faba-77	17	33	and	and	CCONJ
faba-77	17	34	earnings	earning	NOUN
faba-77	17	35	quality	quality	NOUN
faba-77	17	36	properties	property	NOUN
faba-77	17	37	are	be	AUX
faba-77	17	38	factors	factor	NOUN
faba-77	17	39	that	that	PRON
faba-77	17	40	capture	capture	VERB
faba-77	17	41	the	the	DET
faba-77	17	42	capability	capability	NOUN
faba-77	17	43	of	of	ADP
faba-77	17	44	accounting	accounting	NOUN
faba-77	17	45	data	datum	NOUN
faba-77	17	46	to	to	PART
faba-77	17	47	represent	represent	VERB
faba-77	17	48	faithfully	faithfully	ADV
faba-77	17	49	a	a	DET
faba-77	17	50	company	company	NOUN
faba-77	17	51	’s	’s	PART
faba-77	17	52	operations	operation	NOUN
faba-77	17	53	(	(	PUNCT
faba-77	17	54	domingues	domingue	NOUN
faba-77	17	55	et	et	PROPN
faba-77	17	56	al	al	PROPN
faba-77	17	57	.	.	PROPN
faba-77	17	58	,	,	PUNCT
faba-77	17	59	2016	2016	NUM
faba-77	17	60	)	)	PUNCT
faba-77	17	61	.	.	PUNCT
faba-77	18	1	understanding	understand	VERB
faba-77	18	2	the	the	DET
faba-77	18	3	relation	relation	NOUN
faba-77	18	4	between	between	ADP
faba-77	18	5	the	the	DET
faba-77	18	6	factors	factor	NOUN
faba-77	18	7	that	that	PRON
faba-77	18	8	affect	affect	VERB
faba-77	18	9	reported	report	VERB
faba-77	18	10	earnings	earning	NOUN
faba-77	18	11	and	and	CCONJ
faba-77	18	12	the	the	DET
faba-77	18	13	performance	performance	NOUN
faba-77	18	14	of	of	ADP
faba-77	18	15	a	a	DET
faba-77	18	16	company	company	NOUN
faba-77	18	17	is	be	AUX
faba-77	18	18	fundamental	fundamental	ADJ
faba-77	18	19	to	to	ADP
faba-77	18	20	investors	investor	NOUN
faba-77	18	21	and	and	CCONJ
faba-77	18	22	others	other	NOUN
faba-77	18	23	capital	capital	NOUN
faba-77	18	24	market	market	NOUN
faba-77	18	25	participants	participant	NOUN
faba-77	18	26	.	.	PUNCT
faba-77	19	1	this	this	PRON
faba-77	19	2	may	may	AUX
faba-77	19	3	help	help	VERB
faba-77	19	4	to	to	PART
faba-77	19	5	improve	improve	VERB
faba-77	19	6	the	the	DET
faba-77	19	7	way	way	NOUN
faba-77	19	8	the	the	DET
faba-77	19	9	capital	capital	NOUN
faba-77	19	10	market	market	NOUN
faba-77	19	11	functions	function	NOUN
faba-77	19	12	as	as	ADV
faba-77	19	13	well	well	ADV
faba-77	19	14	as	as	ADP
faba-77	19	15	the	the	DET
faba-77	19	16	efficient	efficient	ADJ
faba-77	19	17	allocation	allocation	NOUN
faba-77	19	18	of	of	ADP
faba-77	19	19	resources	resource	NOUN
faba-77	19	20	and	and	CCONJ
faba-77	19	21	economic	economic	ADJ
faba-77	19	22	growth	growth	NOUN
faba-77	19	23	.	.	PUNCT
faba-77	20	1	several	several	ADJ
faba-77	20	2	studies	study	NOUN
faba-77	20	3	(	(	PUNCT
faba-77	20	4	francis	francis	PROPN
faba-77	20	5	et	et	PROPN
faba-77	20	6	al	al	PROPN
faba-77	20	7	.	.	PROPN
faba-77	20	8	,	,	PUNCT
faba-77	20	9	2004	2004	NUM
faba-77	20	10	;	;	PUNCT
faba-77	20	11	dichev	dichev	PROPN
faba-77	20	12	,	,	PUNCT
faba-77	20	13	2006	2006	NUM
faba-77	20	14	;	;	PUNCT
faba-77	20	15	salerno	salerno	PROPN
faba-77	20	16	,	,	PUNCT
faba-77	20	17	2014	2014	NUM
faba-77	20	18	;	;	PUNCT
faba-77	20	19	sodan	sodan	PROPN
faba-77	20	20	,	,	PUNCT
faba-77	20	21	2015	2015	NUM
faba-77	20	22	)	)	PUNCT
faba-77	20	23	have	have	AUX
faba-77	20	24	indicated	indicate	VERB
faba-77	20	25	that	that	SCONJ
faba-77	20	26	financial	financial	ADJ
faba-77	20	27	reports	report	NOUN
faba-77	20	28	provide	provide	VERB
faba-77	20	29	relevant	relevant	ADJ
faba-77	20	30	information	information	NOUN
faba-77	20	31	that	that	PRON
faba-77	20	32	help	help	VERB
faba-77	20	33	capital	capital	NOUN
faba-77	20	34	market	market	NOUN
faba-77	20	35	participants	participant	NOUN
faba-77	20	36	to	to	PART
faba-77	20	37	make	make	VERB
faba-77	20	38	decisions	decision	NOUN
faba-77	20	39	.	.	PUNCT
faba-77	21	1	furthermore	furthermore	ADV
faba-77	21	2	,	,	PUNCT
faba-77	21	3	it	it	PRON
faba-77	21	4	is	be	AUX
faba-77	21	5	argued	argue	VERB
faba-77	21	6	that	that	SCONJ
faba-77	21	7	users	user	NOUN
faba-77	21	8	of	of	ADP
faba-77	21	9	financial	financial	ADJ
faba-77	21	10	reports	report	NOUN
faba-77	21	11	rely	rely	VERB
faba-77	21	12	on	on	ADP
faba-77	21	13	reported	report	VERB
faba-77	21	14	earnings	earning	NOUN
faba-77	21	15	more	more	ADJ
faba-77	21	16	than	than	ADP
faba-77	21	17	any	any	DET
faba-77	21	18	other	other	ADJ
faba-77	21	19	item	item	NOUN
faba-77	21	20	in	in	ADP
faba-77	21	21	the	the	DET
faba-77	21	22	financial	financial	ADJ
faba-77	21	23	statements	statement	NOUN
faba-77	21	24	to	to	PART
faba-77	21	25	make	make	VERB
faba-77	21	26	decisions	decision	NOUN
faba-77	21	27	(	(	PUNCT
faba-77	21	28	francis	francis	PROPN
faba-77	21	29	et	et	PROPN
faba-77	21	30	al	al	PROPN
faba-77	21	31	.	.	PROPN
faba-77	21	32	,	,	PUNCT
faba-77	21	33	2004	2004	NUM
faba-77	21	34	;	;	PUNCT
faba-77	22	1	chan	chan	PROPN
faba-77	22	2	et	et	PROPN
faba-77	22	3	al	al	PROPN
faba-77	22	4	.	.	PROPN
faba-77	22	5	,	,	PUNCT
faba-77	22	6	2006	2006	NUM
faba-77	22	7	)	)	PUNCT
faba-77	22	8	,	,	PUNCT
faba-77	22	9	since	since	SCONJ
faba-77	22	10	earnings	earning	NOUN
faba-77	22	11	is	be	AUX
faba-77	22	12	seen	see	VERB
faba-77	22	13	as	as	ADP
faba-77	22	14	the	the	DET
faba-77	22	15	most	most	ADV
faba-77	22	16	important	important	ADJ
faba-77	22	17	indicator	indicator	NOUN
faba-77	22	18	of	of	ADP
faba-77	22	19	the	the	DET
faba-77	22	20	firm	firm	NOUN
faba-77	22	21	’s	’s	PART
faba-77	22	22	performance	performance	NOUN
faba-77	22	23	.	.	PUNCT
faba-77	23	1	because	because	SCONJ
faba-77	23	2	the	the	DET
faba-77	23	3	users	user	NOUN
faba-77	23	4	of	of	ADP
faba-77	23	5	accounting	accounting	NOUN
faba-77	23	6	information	information	NOUN
faba-77	23	7	depend	depend	VERB
faba-77	23	8	largely	largely	ADV
faba-77	23	9	on	on	ADP
faba-77	23	10	earnings	earning	NOUN
faba-77	23	11	to	to	PART
faba-77	23	12	make	make	VERB
faba-77	23	13	economic	economic	ADJ
faba-77	23	14	decisions	decision	NOUN
faba-77	23	15	,	,	PUNCT
faba-77	23	16	managers	manager	NOUN
faba-77	23	17	of	of	ADP
faba-77	23	18	companies	company	NOUN
faba-77	23	19	may	may	AUX
faba-77	23	20	be	be	AUX
faba-77	23	21	tempted	tempt	VERB
faba-77	23	22	to	to	PART
faba-77	23	23	manipulate	manipulate	VERB
faba-77	23	24	earnings	earning	NOUN
faba-77	23	25	numbers	number	NOUN
faba-77	23	26	in	in	ADP
faba-77	23	27	order	order	NOUN
faba-77	23	28	to	to	PART
faba-77	23	29	mislead	mislead	VERB
faba-77	23	30	the	the	DET
faba-77	23	31	capital	capital	NOUN
faba-77	23	32	market	market	NOUN
faba-77	23	33	participants	participant	NOUN
faba-77	23	34	(	(	PUNCT
faba-77	23	35	chan	chan	PROPN
faba-77	23	36	et	et	PROPN
faba-77	23	37	.	.	PROPN
faba-77	23	38	,	,	PUNCT
faba-77	23	39	2006	2006	NUM
faba-77	23	40	;	;	PUNCT
faba-77	23	41	domingues	domingue	NOUN
faba-77	23	42	et	et	PROPN
faba-77	23	43	al	al	PROPN
faba-77	23	44	.	.	PROPN
faba-77	23	45	,	,	PUNCT
faba-77	23	46	2016	2016	NUM
faba-77	23	47	)	)	PUNCT
faba-77	23	48	.	.	PUNCT
faba-77	24	1	earnings	earning	NOUN
faba-77	24	2	manipulation	manipulation	NOUN
faba-77	24	3	is	be	AUX
faba-77	24	4	a	a	DET
faba-77	24	5	deliberate	deliberate	ADJ
faba-77	24	6	alteration	alteration	NOUN
faba-77	24	7	of	of	ADP
faba-77	24	8	financial	financial	ADJ
faba-77	24	9	reports	report	NOUN
faba-77	24	10	with	with	ADP
faba-77	24	11	intend	intend	NOUN
faba-77	24	12	to	to	PART
faba-77	24	13	distort	distort	VERB
faba-77	24	14	accounting	accounting	NOUN
faba-77	24	15	information	information	NOUN
faba-77	24	16	.	.	PUNCT
faba-77	25	1	earnings	earning	NOUN
faba-77	25	2	manipulation	manipulation	NOUN
faba-77	25	3	thus	thus	ADV
faba-77	25	4	,	,	PUNCT
faba-77	25	5	lowers	lower	VERB
faba-77	25	6	the	the	DET
faba-77	25	7	quality	quality	NOUN
faba-77	25	8	of	of	ADP
faba-77	25	9	firm	firm	NOUN
faba-77	25	10	’s	’s	PART
faba-77	25	11	reported	report	VERB
faba-77	25	12	earnings	earning	NOUN
faba-77	25	13	.	.	PUNCT
faba-77	26	1	manager	manager	NOUN
faba-77	26	2	’s	’s	PART
faba-77	26	3	motives	motive	NOUN
faba-77	26	4	for	for	ADP
faba-77	26	5	earnings	earning	NOUN
faba-77	26	6	manipulation	manipulation	NOUN
faba-77	26	7	include	include	VERB
faba-77	26	8	:	:	PUNCT
faba-77	26	9	a	a	DET
faba-77	26	10	desire	desire	NOUN
faba-77	26	11	to	to	PART
faba-77	26	12	hide	hide	VERB
faba-77	26	13	firm	firm	NOUN
faba-77	26	14	’s	’s	PART
faba-77	26	15	cash	cash	NOUN
faba-77	26	16	flow	flow	NOUN
faba-77	26	17	problems	problem	NOUN
faba-77	26	18	,	,	PUNCT
faba-77	26	19	inability	inability	NOUN
faba-77	26	20	to	to	PART
faba-77	26	21	meet	meet	VERB
faba-77	26	22	loan	loan	NOUN
faba-77	26	23	contractual	contractual	ADJ
faba-77	26	24	agreement	agreement	NOUN
faba-77	26	25	,	,	PUNCT
faba-77	26	26	and	and	CCONJ
faba-77	26	27	desire	desire	NOUN
faba-77	26	28	to	to	PART
faba-77	26	29	fulfil	fulfil	VERB
faba-77	26	30	the	the	DET
faba-77	26	31	expectations	expectation	NOUN
faba-77	26	32	of	of	ADP
faba-77	26	33	capital	capital	NOUN
faba-77	26	34	market	market	NOUN
faba-77	26	35	(	(	PUNCT
faba-77	26	36	lisboa	lisboa	PROPN
faba-77	26	37	and	and	CCONJ
faba-77	26	38	kacharava	kacharava	PROPN
faba-77	26	39	,	,	PUNCT
faba-77	26	40	2018	2018	NUM
faba-77	26	41	;	;	PUNCT
faba-77	26	42	persakis	persaki	NOUN
faba-77	26	43	and	and	CCONJ
faba-77	26	44	iatridis	iatridi	NOUN
faba-77	26	45	,	,	PUNCT
faba-77	26	46	2015	2015	NUM
faba-77	26	47	;	;	PUNCT
faba-77	26	48	dechow	dechow	ADJ
faba-77	26	49	et	et	PROPN
faba-77	26	50	al	al	PROPN
faba-77	26	51	.	.	PROPN
faba-77	26	52	,	,	PUNCT
faba-77	26	53	2003	2003	NUM
faba-77	26	54	)	)	PUNCT
faba-77	26	55	.	.	PUNCT
faba-77	27	1	examples	example	NOUN
faba-77	27	2	of	of	ADP
faba-77	27	3	big	big	ADJ
faba-77	27	4	companies	company	NOUN
faba-77	27	5	that	that	PRON
faba-77	27	6	misrepresented	misrepresent	VERB
faba-77	27	7	earnings	earning	NOUN
faba-77	27	8	to	to	PART
faba-77	27	9	deceive	deceive	VERB
faba-77	27	10	the	the	DET
faba-77	27	11	capital	capital	NOUN
faba-77	27	12	market	market	NOUN
faba-77	27	13	participants	participant	NOUN
faba-77	27	14	include	include	VERB
faba-77	27	15	parmalat	parmalat	PROPN
faba-77	27	16	,	,	PUNCT
faba-77	27	17	enron	enron	PROPN
faba-77	27	18	,	,	PUNCT
faba-77	27	19	worldcom	worldcom	PROPN
faba-77	27	20	,	,	PUNCT
faba-77	27	21	more	more	ADV
faba-77	27	22	specifically	specifically	ADV
faba-77	27	23	in	in	ADP
faba-77	27	24	south	south	PROPN
faba-77	27	25	africa	africa	PROPN
faba-77	27	26	,	,	PUNCT
faba-77	27	27	leisurenet	leisurenet	NOUN
faba-77	27	28	and	and	CCONJ
faba-77	27	29	fidentia	fidentia	PROPN
faba-77	27	30	(	(	PUNCT
faba-77	27	31	chan	chan	PROPN
faba-77	27	32	et	et	PROPN
faba-77	27	33	al	al	PROPN
faba-77	27	34	.	.	PROPN
faba-77	27	35	,	,	PUNCT
faba-77	27	36	2006	2006	NUM
faba-77	27	37	;	;	PUNCT
faba-77	27	38	smit	smit	PROPN
faba-77	27	39	,	,	PUNCT
faba-77	27	40	2015	2015	NUM
faba-77	27	41	)	)	PUNCT
faba-77	27	42	.	.	PUNCT
faba-77	28	1	these	these	DET
faba-77	28	2	financial	financial	ADJ
faba-77	28	3	scandals	scandal	NOUN
faba-77	28	4	have	have	AUX
faba-77	28	5	raised	raise	VERB
faba-77	28	6	concerns	concern	NOUN
faba-77	28	7	about	about	ADP
faba-77	28	8	the	the	DET
faba-77	28	9	quality	quality	NOUN
faba-77	28	10	of	of	ADP
faba-77	28	11	the	the	DET
faba-77	28	12	companies	company	NOUN
faba-77	28	13	’	'	PUNCT
faba-77	28	14	reported	report	VERB
faba-77	28	15	earnings	earning	NOUN
faba-77	28	16	.	.	PUNCT
faba-77	29	1	the	the	DET
faba-77	29	2	quality	quality	NOUN
faba-77	29	3	of	of	ADP
faba-77	29	4	reported	report	VERB
faba-77	29	5	earnings	earning	NOUN
faba-77	29	6	has	have	AUX
faba-77	29	7	thus	thus	ADV
faba-77	29	8	become	become	VERB
faba-77	29	9	the	the	DET
faba-77	29	10	focus	focus	NOUN
faba-77	29	11	of	of	ADP
faba-77	29	12	attention	attention	NOUN
faba-77	29	13	in	in	ADP
faba-77	29	14	accounting	accounting	NOUN
faba-77	29	15	and	and	CCONJ
faba-77	29	16	finance	finance	NOUN
faba-77	29	17	research	research	NOUN
faba-77	29	18	(	(	PUNCT
faba-77	29	19	chan	chan	PROPN
faba-77	29	20	et	et	PROPN
faba-77	29	21	al	al	PROPN
faba-77	29	22	.	.	PROPN
faba-77	29	23	,	,	PUNCT
faba-77	29	24	2006	2006	NUM
faba-77	29	25	)	)	PUNCT
faba-77	29	26	.	.	PUNCT
faba-77	30	1	researchers	researcher	NOUN
faba-77	30	2	have	have	AUX
faba-77	30	3	developed	develop	VERB
faba-77	30	4	several	several	ADJ
faba-77	30	5	earnings	earning	NOUN
faba-77	30	6	properties	property	NOUN
faba-77	30	7	to	to	PART
faba-77	30	8	assess	assess	VERB
faba-77	30	9	the	the	DET
faba-77	30	10	quality	quality	NOUN
faba-77	30	11	of	of	ADP
faba-77	30	12	accounting	accounting	NOUN
faba-77	30	13	information	information	NOUN
faba-77	30	14	.	.	PUNCT
faba-77	31	1	however	however	ADV
faba-77	31	2	,	,	PUNCT
faba-77	31	3	no	no	DET
faba-77	31	4	agreement	agreement	NOUN
faba-77	31	5	has	have	AUX
faba-77	31	6	been	be	AUX
faba-77	31	7	reached	reach	VERB
faba-77	31	8	within	within	ADP
faba-77	31	9	the	the	DET
faba-77	31	10	earnings	earning	NOUN
faba-77	31	11	quality	quality	NOUN
faba-77	31	12	research	research	NOUN
faba-77	31	13	community	community	NOUN
faba-77	31	14	on	on	ADP
faba-77	31	15	how	how	SCONJ
faba-77	31	16	to	to	PART
faba-77	31	17	choose	choose	VERB
faba-77	31	18	the	the	DET
faba-77	31	19	earnings	earning	NOUN
faba-77	31	20	properties	property	NOUN
faba-77	31	21	.	.	PUNCT
faba-77	32	1	for	for	ADP
faba-77	32	2	some	some	DET
faba-77	32	3	authors	author	NOUN
faba-77	32	4	(	(	PUNCT
faba-77	32	5	francis	francis	PROPN
faba-77	32	6	et	et	PROPN
faba-77	32	7	al	al	PROPN
faba-77	32	8	.	.	PROPN
faba-77	32	9	,	,	PUNCT
faba-77	32	10	2004	2004	NUM
faba-77	32	11	;	;	PUNCT
faba-77	32	12	dechow	dechow	ADJ
faba-77	32	13	et	et	PROPN
faba-77	32	14	al	al	PROPN
faba-77	32	15	.	.	PROPN
faba-77	32	16	,	,	PUNCT
faba-77	32	17	2010	2010	NUM
faba-77	32	18	)	)	PUNCT
faba-77	32	19	,	,	PUNCT
faba-77	32	20	the	the	DET
faba-77	32	21	research	research	NOUN
faba-77	32	22	questions	question	NOUN
faba-77	32	23	being	be	AUX
faba-77	32	24	examined	examine	VERB
faba-77	32	25	should	should	AUX
faba-77	32	26	guide	guide	VERB
faba-77	32	27	which	which	PRON
faba-77	32	28	earnings	earning	NOUN
faba-77	32	29	properties	property	NOUN
faba-77	32	30	to	to	PART
faba-77	32	31	choose	choose	VERB
faba-77	32	32	;	;	PUNCT
faba-77	32	33	while	while	SCONJ
faba-77	32	34	others	other	NOUN
faba-77	32	35	like	like	VERB
faba-77	32	36	(	(	PUNCT
faba-77	32	37	perotti	perotti	VERB
faba-77	32	38	and	and	CCONJ
faba-77	32	39	wagenhofer	wagenhofer	VERB
faba-77	32	40	,	,	PUNCT
faba-77	32	41	2014	2014	NUM
faba-77	32	42	;	;	PUNCT
faba-77	32	43	lyimo	lyimo	ADJ
faba-77	32	44	,	,	PUNCT
faba-77	32	45	2014	2014	NUM
faba-77	32	46	)	)	PUNCT
faba-77	32	47	believe	believe	VERB
faba-77	32	48	that	that	SCONJ
faba-77	32	49	research	research	NOUN
faba-77	32	50	questions	question	NOUN
faba-77	32	51	should	should	AUX
faba-77	32	52	be	be	AUX
faba-77	32	53	addressed	address	VERB
faba-77	32	54	with	with	ADP
faba-77	32	55	a	a	DET
faba-77	32	56	variety	variety	NOUN
faba-77	32	57	of	of	ADP
faba-77	32	58	earnings	earning	NOUN
faba-77	32	59	properties	property	NOUN
faba-77	32	60	in	in	ADP
faba-77	32	61	order	order	NOUN
faba-77	32	62	to	to	PART
faba-77	32	63	obtain	obtain	VERB
faba-77	32	64	consistent	consistent	ADJ
faba-77	32	65	results	result	NOUN
faba-77	32	66	.	.	PUNCT
faba-77	33	1	in	in	ADP
faba-77	33	2	this	this	DET
faba-77	33	3	paper	paper	NOUN
faba-77	33	4	five	five	NUM
faba-77	33	5	earnings	earning	NOUN
faba-77	33	6	properties	property	NOUN
faba-77	33	7	including	include	VERB
faba-77	33	8	the	the	DET
faba-77	33	9	accrual	accrual	ADJ
faba-77	33	10	quality	quality	NOUN
faba-77	33	11	,	,	PUNCT
faba-77	33	12	persistence	persistence	NOUN
faba-77	33	13	,	,	PUNCT
faba-77	33	14	predictability	predictability	NOUN
faba-77	33	15	,	,	PUNCT
faba-77	33	16	smoothness	smoothness	ADJ
faba-77	33	17	and	and	CCONJ
faba-77	33	18	conservatism	conservatism	NOUN
faba-77	33	19	are	be	AUX
faba-77	33	20	used	use	VERB
faba-77	33	21	to	to	PART
faba-77	33	22	answer	answer	VERB
faba-77	33	23	the	the	DET
faba-77	33	24	question	question	NOUN
faba-77	33	25	of	of	ADP
faba-77	33	26	how	how	SCONJ
faba-77	33	27	do	do	AUX
faba-77	33	28	various	various	ADJ
faba-77	33	29	properties	property	NOUN
faba-77	33	30	of	of	ADP
faba-77	33	31	earnings	earning	NOUN
faba-77	33	32	quality	quality	NOUN
faba-77	33	33	affect	affect	VERB
faba-77	33	34	the	the	DET
faba-77	33	35	performance	performance	NOUN
faba-77	33	36	of	of	ADP
faba-77	33	37	the	the	DET
faba-77	33	38	companies	company	NOUN
faba-77	33	39	listed	list	VERB
faba-77	33	40	in	in	ADP
faba-77	33	41	the	the	DET
faba-77	33	42	jse	jse	PROPN
faba-77	33	43	?	?	PUNCT
faba-77	34	1	the	the	DET
faba-77	34	2	reason	reason	NOUN
faba-77	34	3	is	be	AUX
faba-77	34	4	that	that	SCONJ
faba-77	34	5	each	each	PRON
faba-77	34	6	of	of	ADP
faba-77	34	7	these	these	DET
faba-77	34	8	properties	property	NOUN
faba-77	34	9	is	be	AUX
faba-77	34	10	unique	unique	ADJ
faba-77	34	11	and	and	CCONJ
faba-77	34	12	irreplaceable	irreplaceable	ADJ
faba-77	34	13	by	by	ADP
faba-77	34	14	any	any	DET
faba-77	34	15	other	other	ADJ
faba-77	34	16	property	property	NOUN
faba-77	34	17	.	.	PUNCT
faba-77	35	1	in	in	ADP
faba-77	35	2	fact	fact	NOUN
faba-77	35	3	,	,	PUNCT
faba-77	35	4	it	it	PRON
faba-77	35	5	is	be	AUX
faba-77	35	6	argued	argue	VERB
faba-77	35	7	that	that	SCONJ
faba-77	35	8	earnings	earning	NOUN
faba-77	35	9	properties	property	NOUN
faba-77	35	10	are	be	AUX
faba-77	35	11	unrelated	unrelated	ADJ
faba-77	35	12	and	and	CCONJ
faba-77	35	13	that	that	SCONJ
faba-77	35	14	it	it	PRON
faba-77	35	15	would	would	AUX
faba-77	35	16	be	be	AUX
faba-77	35	17	useful	useful	ADJ
faba-77	35	18	to	to	PART
faba-77	35	19	utilize	utilize	VERB
faba-77	35	20	several	several	ADJ
faba-77	35	21	properties	property	NOUN
faba-77	35	22	to	to	PART
faba-77	35	23	evaluate	evaluate	VERB
faba-77	35	24	a	a	DET
faba-77	35	25	firm	firm	NOUN
faba-77	35	26	’s	’s	PART
faba-77	35	27	reported	report	VERB
faba-77	35	28	earnings	earning	NOUN
faba-77	35	29	(	(	PUNCT
faba-77	35	30	dechow	dechow	X
faba-77	35	31	et	et	PROPN
faba-77	35	32	al	al	PROPN
faba-77	35	33	.	.	PROPN
faba-77	35	34	,	,	PUNCT
faba-77	35	35	2010	2010	NUM
faba-77	35	36	;	;	PUNCT
faba-77	35	37	gutierrez	gutierrez	PROPN
faba-77	35	38	and	and	CCONJ
faba-77	35	39	rodriguez	rodriguez	NOUN
faba-77	35	40	,	,	PUNCT
faba-77	35	41	2017	2017	NUM
faba-77	35	42	)	)	PUNCT
faba-77	35	43	.	.	PUNCT
faba-77	36	1	each	each	PRON
faba-77	36	2	of	of	ADP
faba-77	36	3	the	the	DET
faba-77	36	4	five	five	NUM
faba-77	36	5	properties	property	NOUN
faba-77	36	6	of	of	ADP
faba-77	36	7	earnings	earning	NOUN
faba-77	36	8	considered	consider	VERB
faba-77	36	9	is	be	AUX
faba-77	36	10	driven	drive	VERB
faba-77	36	11	by	by	ADP
faba-77	36	12	both	both	CCONJ
faba-77	36	13	the	the	DET
faba-77	36	14	firm	firm	NOUN
faba-77	36	15	’s	’s	PART
faba-77	36	16	business	business	NOUN
faba-77	36	17	model	model	NOUN
faba-77	36	18	and	and	CCONJ
faba-77	36	19	operating	operate	VERB
faba-77	36	20	environment	environment	NOUN
faba-77	36	21	(	(	PUNCT
faba-77	36	22	innate	innate	ADJ
faba-77	36	23	component	component	NOUN
faba-77	36	24	)	)	PUNCT
faba-77	36	25	and	and	CCONJ
faba-77	36	26	manager	manager	NOUN
faba-77	36	27	’s	’s	PART
faba-77	36	28	action	action	NOUN
faba-77	36	29	(	(	PUNCT
faba-77	36	30	discretionary	discretionary	ADJ
faba-77	36	31	component	component	NOUN
faba-77	36	32	)	)	PUNCT
faba-77	36	33	(	(	PUNCT
faba-77	36	34	athanasakou	athanasakou	PROPN
faba-77	36	35	and	and	CCONJ
faba-77	36	36	olsson	olsson	NOUN
faba-77	36	37	,	,	PUNCT
faba-77	36	38	2016	2016	NUM
faba-77	36	39	;	;	PUNCT
faba-77	36	40	francis	francis	PROPN
faba-77	36	41	et	et	PROPN
faba-77	36	42	al	al	PROPN
faba-77	36	43	.	.	PROPN
faba-77	36	44	,	,	PUNCT
faba-77	36	45	2004	2004	NUM
faba-77	36	46	)	)	PUNCT
faba-77	36	47	;	;	PUNCT
faba-77	36	48	therefore	therefore	ADV
faba-77	36	49	,	,	PUNCT
faba-77	36	50	the	the	DET
faba-77	36	51	study	study	NOUN
faba-77	36	52	focuses	focus	VERB
faba-77	36	53	on	on	ADP
faba-77	36	54	two	two	NUM
faba-77	36	55	dimensions	dimension	NOUN
faba-77	36	56	.	.	PUNCT
faba-77	37	1	firstly	firstly	ADV
faba-77	37	2	,	,	PUNCT
faba-77	37	3	each	each	DET
faba-77	37	4	property	property	NOUN
faba-77	37	5	is	be	AUX
faba-77	37	6	considered	consider	VERB
faba-77	37	7	separately	separately	ADV
faba-77	37	8	and	and	CCONJ
faba-77	37	9	the	the	DET
faba-77	37	10	combined	combine	VERB
faba-77	37	11	effects	effect	NOUN
faba-77	37	12	of	of	ADP
faba-77	37	13	these	these	DET
faba-77	37	14	properties	property	NOUN
faba-77	37	15	on	on	ADP
faba-77	37	16	the	the	DET
faba-77	37	17	performance	performance	NOUN
faba-77	37	18	of	of	ADP
faba-77	37	19	companies	company	NOUN
faba-77	37	20	are	be	AUX
faba-77	37	21	investigated	investigate	VERB
faba-77	37	22	.	.	PUNCT
faba-77	38	1	in	in	ADP
faba-77	38	2	order	order	NOUN
faba-77	38	3	words	word	NOUN
faba-77	38	4	,	,	PUNCT
faba-77	38	5	each	each	DET
faba-77	38	6	property	property	NOUN
faba-77	38	7	is	be	AUX
faba-77	38	8	considered	consider	VERB
faba-77	38	9	as	as	ADP
faba-77	38	10	a	a	DET
faba-77	38	11	whole	whole	NOUN
faba-77	38	12	,	,	PUNCT
faba-77	38	13	that	that	ADV
faba-77	38	14	is	is	ADV
faba-77	38	15	,	,	PUNCT
faba-77	38	16	without	without	ADP
faba-77	38	17	any	any	DET
faba-77	38	18	separation	separation	NOUN
faba-77	38	19	of	of	ADP
faba-77	38	20	its	its	PRON
faba-77	38	21	components	component	NOUN
faba-77	38	22	and	and	CCONJ
faba-77	38	23	its	its	PRON
faba-77	38	24	effect	effect	NOUN
faba-77	38	25	on	on	ADP
faba-77	38	26	performance	performance	NOUN
faba-77	38	27	is	be	AUX
faba-77	38	28	investigated	investigate	VERB
faba-77	38	29	.	.	PUNCT
faba-77	39	1	furthermore	furthermore	ADV
faba-77	39	2	,	,	PUNCT
faba-77	39	3	an	an	DET
faba-77	39	4	aggregate	aggregate	ADJ
faba-77	39	5	earnings	earning	NOUN
faba-77	39	6	quality	quality	NOUN
faba-77	39	7	property	property	NOUN
faba-77	39	8	is	be	AUX
faba-77	39	9	formed	form	VERB
faba-77	39	10	(	(	PUNCT
faba-77	39	11	sodan	sodan	PROPN
faba-77	39	12	et	et	PROPN
faba-77	39	13	al	al	PROPN
faba-77	39	14	.	.	PROPN
faba-77	39	15	,	,	PUNCT
faba-77	39	16	2015	2015	NUM
faba-77	39	17	)	)	PUNCT
faba-77	39	18	based	base	VERB
faba-77	39	19	on	on	ADP
faba-77	39	20	the	the	DET
faba-77	39	21	five	five	NUM
faba-77	39	22	properties	property	NOUN
faba-77	39	23	being	be	AUX
faba-77	39	24	investigated	investigate	VERB
faba-77	39	25	,	,	PUNCT
faba-77	39	26	to	to	PART
faba-77	39	27	alleviate	alleviate	VERB
faba-77	39	28	the	the	DET
faba-77	39	29	measurement	measurement	NOUN
faba-77	39	30	errors	error	NOUN
faba-77	39	31	associated	associate	VERB
faba-77	39	32	with	with	ADP
faba-77	39	33	the	the	DET
faba-77	39	34	individual	individual	ADJ
faba-77	39	35	properties	property	NOUN
faba-77	39	36	,	,	PUNCT
faba-77	39	37	and	and	CCONJ
faba-77	39	38	its	its	PRON
faba-77	39	39	effect	effect	NOUN
faba-77	39	40	on	on	ADP
faba-77	39	41	companies	company	NOUN
faba-77	39	42	’	'	PUNCT
faba-77	39	43	performance	performance	NOUN
faba-77	39	44	is	be	AUX
faba-77	39	45	tested	test	VERB
faba-77	39	46	.	.	PUNCT
faba-77	40	1	the	the	DET
faba-77	40	2	use	use	NOUN
faba-77	40	3	of	of	ADP
faba-77	40	4	individual	individual	ADJ
faba-77	40	5	properties	property	NOUN
faba-77	40	6	as	as	ADV
faba-77	40	7	well	well	ADV
faba-77	40	8	as	as	ADP
faba-77	40	9	the	the	DET
faba-77	40	10	aggregate	aggregate	ADJ
faba-77	40	11	property	property	NOUN
faba-77	40	12	allow	allow	VERB
faba-77	40	13	for	for	ADP
faba-77	40	14	the	the	DET
faba-77	40	15	reduction	reduction	NOUN
faba-77	40	16	in	in	ADP
faba-77	40	17	the	the	DET
faba-77	40	18	measurement	measurement	NOUN
faba-77	40	19	errors	error	NOUN
faba-77	40	20	and	and	CCONJ
faba-77	40	21	generalisation	generalisation	NOUN
faba-77	40	22	of	of	ADP
faba-77	40	23	the	the	DET
faba-77	40	24	results	result	NOUN
faba-77	40	25	in	in	ADP
faba-77	40	26	the	the	DET
faba-77	40	27	south	south	ADJ
faba-77	40	28	african	african	ADJ
faba-77	40	29	(	(	PUNCT
faba-77	40	30	sa	sa	NOUN
faba-77	40	31	)	)	PUNCT
faba-77	40	32	context	context	NOUN
faba-77	40	33	.	.	PUNCT
faba-77	41	1	secondly	secondly	ADV
faba-77	41	2	,	,	PUNCT
faba-77	41	3	each	each	DET
faba-77	41	4	property	property	NOUN
faba-77	41	5	is	be	AUX
faba-77	41	6	separated	separate	VERB
faba-77	41	7	into	into	ADP
faba-77	41	8	its	its	PRON
faba-77	41	9	innate	innate	ADJ
faba-77	41	10	and	and	CCONJ
faba-77	41	11	discretionary	discretionary	ADJ
faba-77	41	12	components	component	NOUN
faba-77	41	13	and	and	CCONJ
faba-77	41	14	it	it	PRON
faba-77	41	15	is	be	AUX
faba-77	41	16	investigated	investigate	VERB
faba-77	41	17	how	how	SCONJ
faba-77	41	18	each	each	DET
faba-77	41	19	component	component	NOUN
faba-77	41	20	affect	affect	VERB
faba-77	41	21	the	the	DET
faba-77	41	22	performance	performance	NOUN
faba-77	41	23	of	of	ADP
faba-77	41	24	companies	company	NOUN
faba-77	41	25	.	.	PUNCT
faba-77	42	1	such	such	ADJ
faba-77	42	2	partition	partition	NOUN
faba-77	42	3	is	be	AUX
faba-77	42	4	important	important	ADJ
faba-77	42	5	because	because	SCONJ
faba-77	42	6	it	it	PRON
faba-77	42	7	provide	provide	VERB
faba-77	42	8	insights	insight	NOUN
faba-77	42	9	on	on	ADP
faba-77	42	10	which	which	DET
faba-77	42	11	factors	factor	NOUN
faba-77	42	12	(	(	PUNCT
faba-77	42	13	components	component	NOUN
faba-77	42	14	)	)	PUNCT
faba-77	42	15	influence	influence	NOUN
faba-77	42	16	the	the	PRON
faba-77	42	17	most	most	ADV
faba-77	42	18	the	the	DET
faba-77	42	19	performance	performance	NOUN
faba-77	42	20	of	of	ADP
faba-77	42	21	companies	company	NOUN
faba-77	42	22	.	.	PUNCT
faba-77	43	1	this	this	DET
faba-77	43	2	study	study	NOUN
faba-77	43	3	addresses	address	VERB
faba-77	43	4	some	some	DET
faba-77	43	5	shortcomings	shortcoming	NOUN
faba-77	43	6	of	of	ADP
faba-77	43	7	the	the	DET
faba-77	43	8	current	current	ADJ
faba-77	43	9	earnings	earning	NOUN
faba-77	43	10	quality	quality	NOUN
faba-77	43	11	research	research	NOUN
faba-77	43	12	.	.	PUNCT
faba-77	44	1	in	in	ADP
faba-77	44	2	fact	fact	NOUN
faba-77	44	3	,	,	PUNCT
faba-77	44	4	although	although	SCONJ
faba-77	44	5	the	the	DET
faba-77	44	6	literature	literature	NOUN
faba-77	44	7	on	on	ADP
faba-77	44	8	earnings	earning	NOUN
faba-77	44	9	quality	quality	NOUN
faba-77	44	10	research	research	NOUN
faba-77	44	11	is	be	AUX
faba-77	44	12	abundant	abundant	ADJ
faba-77	44	13	,	,	PUNCT
faba-77	44	14	studies	study	NOUN
faba-77	44	15	that	that	PRON
faba-77	44	16	specifically	specifically	ADV
faba-77	44	17	focus	focus	VERB
faba-77	44	18	on	on	ADP
faba-77	44	19	the	the	DET
faba-77	44	20	association	association	NOUN
faba-77	44	21	between	between	ADP
faba-77	44	22	earnings	earning	NOUN
faba-77	44	23	quality	quality	NOUN
faba-77	44	24	properties	property	NOUN
faba-77	44	25	and	and	CCONJ
faba-77	44	26	the	the	DET
faba-77	44	27	company	company	NOUN
faba-77	44	28	’s	’s	PART
faba-77	44	29	performance	performance	NOUN
faba-77	44	30	are	be	AUX
faba-77	44	31	few	few	ADJ
faba-77	44	32	.	.	PUNCT
faba-77	45	1	in	in	ADP
faba-77	45	2	addition	addition	NOUN
faba-77	45	3	,	,	PUNCT
faba-77	45	4	most	most	ADJ
faba-77	45	5	of	of	ADP
faba-77	45	6	related	related	ADJ
faba-77	45	7	studies	study	NOUN
faba-77	45	8	have	have	AUX
faba-77	45	9	examined	examine	VERB
faba-77	45	10	earnings	earning	NOUN
faba-77	45	11	properties	property	NOUN
faba-77	45	12	as	as	ADP
faba-77	45	13	a	a	DET
faba-77	45	14	whole	whole	NOUN
faba-77	45	15	and	and	CCONJ
faba-77	45	16	have	have	AUX
faba-77	45	17	mainly	mainly	ADV
faba-77	45	18	used	use	VERB
faba-77	45	19	single	single	ADJ
faba-77	45	20	earnings	earning	NOUN
faba-77	45	21	property	property	NOUN
faba-77	45	22	to	to	PART
faba-77	45	23	measure	measure	VERB
faba-77	45	24	the	the	DET
faba-77	45	25	quality	quality	NOUN
faba-77	45	26	of	of	ADP
faba-77	45	27	earnings	earning	NOUN
faba-77	45	28	(	(	PUNCT
faba-77	45	29	gutierrez	gutierrez	NOUN
faba-77	45	30	and	and	CCONJ
faba-77	45	31	rodriguez	rodriguez	NOUN
faba-77	45	32	,	,	PUNCT
faba-77	45	33	2017	2017	NUM
faba-77	45	34	)	)	PUNCT
faba-77	45	35	.	.	PUNCT
faba-77	46	1	furthermore	furthermore	ADV
faba-77	46	2	,	,	PUNCT
faba-77	46	3	existing	exist	VERB
faba-77	46	4	related	related	ADJ
faba-77	46	5	studies	study	NOUN
faba-77	46	6	have	have	AUX
faba-77	46	7	been	be	AUX
faba-77	46	8	conducted	conduct	VERB
faba-77	46	9	in	in	ADP
faba-77	46	10	developed	develop	VERB
faba-77	46	11	nations	nation	NOUN
faba-77	46	12	and	and	CCONJ
faba-77	46	13	some	some	DET
faba-77	46	14	asian	asian	ADJ
faba-77	46	15	countries	country	NOUN
faba-77	46	16	,	,	PUNCT
faba-77	46	17	where	where	SCONJ
faba-77	46	18	the	the	DET
faba-77	46	19	capital	capital	NOUN
faba-77	46	20	market	market	NOUN
faba-77	46	21	is	be	AUX
faba-77	46	22	finance	finance	NOUN
faba-77	46	23	,	,	PUNCT
faba-77	46	24	accounting	accounting	NOUN
faba-77	46	25	and	and	CCONJ
faba-77	46	26	business	business	NOUN
faba-77	46	27	analysis	analysis	NOUN
faba-77	46	28	4	4	NUM
faba-77	46	29	(	(	PUNCT
faba-77	46	30	1	1	NUM
faba-77	46	31	)	)	PUNCT
faba-77	46	32	2022	2022	NUM
faba-77	46	33	3	3	NUM
faba-77	46	34	well	well	ADV
faba-77	46	35	organised	organise	VERB
faba-77	46	36	compared	compare	VERB
faba-77	46	37	to	to	ADP
faba-77	46	38	developing	develop	VERB
faba-77	46	39	nations	nation	NOUN
faba-77	46	40	such	such	ADJ
faba-77	46	41	as	as	ADP
faba-77	46	42	south	south	PROPN
faba-77	46	43	africa	africa	PROPN
faba-77	46	44	.	.	PUNCT
faba-77	47	1	beside	beside	ADP
faba-77	47	2	the	the	DET
faba-77	47	3	above	above	NOUN
faba-77	47	4	,	,	PUNCT
faba-77	47	5	the	the	DET
faba-77	47	6	results	result	NOUN
faba-77	47	7	achieved	achieve	VERB
faba-77	47	8	by	by	ADP
faba-77	47	9	the	the	DET
faba-77	47	10	existing	exist	VERB
faba-77	47	11	related	related	ADJ
faba-77	47	12	studies	study	NOUN
faba-77	47	13	were	be	AUX
faba-77	47	14	mixed	mixed	ADJ
faba-77	47	15	.	.	PUNCT
faba-77	48	1	for	for	ADP
faba-77	48	2	instance	instance	NOUN
faba-77	48	3	,	,	PUNCT
faba-77	48	4	the	the	DET
faba-77	48	5	study	study	NOUN
faba-77	48	6	by	by	ADP
faba-77	48	7	ayu	ayu	PROPN
faba-77	48	8	and	and	CCONJ
faba-77	48	9	ahmar	ahmar	PROPN
faba-77	48	10	(	(	PUNCT
faba-77	48	11	2013	2013	NUM
faba-77	48	12	)	)	PUNCT
faba-77	48	13	found	find	VERB
faba-77	48	14	a	a	DET
faba-77	48	15	positive	positive	ADJ
faba-77	48	16	relationship	relationship	NOUN
faba-77	48	17	between	between	ADP
faba-77	48	18	accrual	accrual	ADJ
faba-77	48	19	quality	quality	NOUN
faba-77	48	20	and	and	CCONJ
faba-77	48	21	the	the	DET
faba-77	48	22	company	company	NOUN
faba-77	48	23	’s	’s	PART
faba-77	48	24	performance	performance	NOUN
faba-77	48	25	,	,	PUNCT
faba-77	48	26	whereas	whereas	SCONJ
faba-77	48	27	,	,	PUNCT
faba-77	48	28	hejazi	hejazi	NOUN
faba-77	48	29	et	et	PROPN
faba-77	48	30	al	al	PROPN
faba-77	48	31	.	.	PROPN
faba-77	48	32	,	,	PUNCT
faba-77	48	33	(	(	PUNCT
faba-77	48	34	2014	2014	NUM
faba-77	48	35	)	)	PUNCT
faba-77	48	36	found	find	VERB
faba-77	48	37	no	no	DET
faba-77	48	38	relationship	relationship	NOUN
faba-77	48	39	at	at	ADV
faba-77	48	40	all	all	ADV
faba-77	48	41	.	.	PUNCT
faba-77	49	1	therefore	therefore	ADV
faba-77	49	2	,	,	PUNCT
faba-77	49	3	the	the	DET
faba-77	49	4	results	result	NOUN
faba-77	49	5	of	of	ADP
faba-77	49	6	these	these	DET
faba-77	49	7	studies	study	NOUN
faba-77	49	8	can	can	AUX
faba-77	49	9	not	not	PART
faba-77	49	10	be	be	AUX
faba-77	49	11	generalised	generalise	VERB
faba-77	49	12	.	.	PUNCT
faba-77	50	1	apart	apart	ADV
faba-77	50	2	from	from	ADP
faba-77	50	3	that	that	PRON
faba-77	50	4	,	,	PUNCT
faba-77	50	5	the	the	DET
faba-77	50	6	quality	quality	NOUN
faba-77	50	7	of	of	ADP
faba-77	50	8	accounting	accounting	NOUN
faba-77	50	9	information	information	NOUN
faba-77	50	10	in	in	ADP
faba-77	50	11	a	a	DET
faba-77	50	12	country	country	NOUN
faba-77	50	13	is	be	AUX
faba-77	50	14	affected	affect	VERB
faba-77	50	15	by	by	ADP
faba-77	50	16	a	a	DET
faba-77	50	17	set	set	NOUN
faba-77	50	18	of	of	ADP
faba-77	50	19	conventions	convention	NOUN
faba-77	50	20	such	such	ADJ
faba-77	50	21	as	as	ADP
faba-77	50	22	the	the	DET
faba-77	50	23	constitutional	constitutional	ADJ
faba-77	50	24	system	system	NOUN
faba-77	50	25	,	,	PUNCT
faba-77	50	26	government	government	NOUN
faba-77	50	27	regulations	regulation	NOUN
faba-77	50	28	,	,	PUNCT
faba-77	50	29	ownership	ownership	NOUN
faba-77	50	30	and	and	CCONJ
faba-77	50	31	capital	capital	NOUN
faba-77	50	32	structure	structure	NOUN
faba-77	50	33	,	,	PUNCT
faba-77	50	34	accounting	accounting	NOUN
faba-77	50	35	standards	standard	NOUN
faba-77	50	36	and	and	CCONJ
faba-77	50	37	tax	tax	NOUN
faba-77	50	38	legislations	legislation	NOUN
faba-77	50	39	.	.	PUNCT
faba-77	51	1	each	each	DET
faba-77	51	2	country	country	NOUN
faba-77	51	3	has	have	VERB
faba-77	51	4	its	its	PRON
faba-77	51	5	own	own	ADJ
faba-77	51	6	conventional	conventional	ADJ
faba-77	51	7	setting	setting	NOUN
faba-77	51	8	;	;	PUNCT
faba-77	51	9	thus	thus	ADV
faba-77	51	10	,	,	PUNCT
faba-77	51	11	the	the	DET
faba-77	51	12	information	information	NOUN
faba-77	51	13	on	on	ADP
faba-77	51	14	earnings	earning	NOUN
faba-77	51	15	changes	change	NOUN
faba-77	51	16	according	accord	VERB
faba-77	51	17	to	to	ADP
faba-77	51	18	different	different	ADJ
faba-77	51	19	capital	capital	NOUN
faba-77	51	20	markets	market	NOUN
faba-77	51	21	.	.	PUNCT
faba-77	52	1	moreover	moreover	ADV
faba-77	52	2	,	,	PUNCT
faba-77	52	3	dechow	dechow	ADV
faba-77	52	4	et	et	PROPN
faba-77	52	5	al	al	PROPN
faba-77	52	6	.	.	PROPN
faba-77	52	7	(	(	PUNCT
faba-77	52	8	2010	2010	NUM
faba-77	52	9	)	)	PUNCT
faba-77	52	10	and	and	CCONJ
faba-77	52	11	dichev	dichev	VERB
faba-77	52	12	et	et	PROPN
faba-77	52	13	al	al	PROPN
faba-77	52	14	.	.	PROPN
faba-77	53	1	(	(	PUNCT
faba-77	53	2	2013	2013	NUM
faba-77	53	3	)	)	PUNCT
faba-77	53	4	reported	report	VERB
faba-77	53	5	that	that	SCONJ
faba-77	53	6	the	the	DET
faba-77	53	7	earnings	earning	NOUN
faba-77	53	8	quality	quality	NOUN
faba-77	53	9	research	research	NOUN
faba-77	53	10	had	have	AUX
faba-77	53	11	focused	focus	VERB
faba-77	53	12	mainly	mainly	ADV
faba-77	53	13	on	on	ADP
faba-77	53	14	the	the	DET
faba-77	53	15	earnings	earning	NOUN
faba-77	53	16	quality	quality	NOUN
faba-77	53	17	driven	drive	VERB
faba-77	53	18	by	by	ADP
faba-77	53	19	reporting	report	VERB
faba-77	53	20	choice	choice	NOUN
faba-77	53	21	of	of	ADP
faba-77	53	22	managers	manager	NOUN
faba-77	53	23	(	(	PUNCT
faba-77	53	24	discretionary	discretionary	ADJ
faba-77	53	25	earnings	earning	NOUN
faba-77	53	26	quality	quality	NOUN
faba-77	53	27	)	)	PUNCT
faba-77	53	28	and	and	CCONJ
faba-77	53	29	has	have	AUX
faba-77	53	30	neglected	neglect	VERB
faba-77	53	31	earnings	earning	NOUN
faba-77	53	32	quality	quality	NOUN
faba-77	53	33	driven	drive	VERB
faba-77	53	34	by	by	ADP
faba-77	53	35	the	the	DET
faba-77	53	36	firm	firm	ADJ
faba-77	53	37	business	business	NOUN
faba-77	53	38	models	model	NOUN
faba-77	53	39	(	(	PUNCT
faba-77	53	40	innate	innate	ADJ
faba-77	53	41	earnings	earning	NOUN
faba-77	53	42	quality	quality	NOUN
faba-77	53	43	)	)	PUNCT
faba-77	53	44	,	,	PUNCT
faba-77	53	45	although	although	SCONJ
faba-77	53	46	the	the	DET
faba-77	53	47	quality	quality	NOUN
faba-77	53	48	of	of	ADP
faba-77	53	49	reported	report	VERB
faba-77	53	50	earnings	earning	NOUN
faba-77	53	51	is	be	AUX
faba-77	53	52	affected	affect	VERB
faba-77	53	53	by	by	ADP
faba-77	53	54	both	both	CCONJ
faba-77	53	55	discretionary	discretionary	ADJ
faba-77	53	56	and	and	CCONJ
faba-77	53	57	innate	innate	ADJ
faba-77	53	58	earnings	earning	NOUN
faba-77	53	59	quality	quality	NOUN
faba-77	53	60	dimensions	dimension	NOUN
faba-77	53	61	.	.	PUNCT
faba-77	54	1	south	south	ADJ
faba-77	54	2	african	african	ADJ
faba-77	54	3	studies	study	NOUN
faba-77	54	4	on	on	ADP
faba-77	54	5	earnings	earning	NOUN
faba-77	54	6	quality	quality	NOUN
faba-77	54	7	in	in	ADP
faba-77	54	8	particularly	particularly	ADV
faba-77	54	9	(	(	PUNCT
faba-77	54	10	ames	ame	NOUN
faba-77	54	11	,	,	PUNCT
faba-77	54	12	2013	2013	NUM
faba-77	54	13	;	;	PUNCT
faba-77	54	14	smit	smit	PROPN
faba-77	54	15	,	,	PUNCT
faba-77	54	16	2015	2015	NUM
faba-77	54	17	;	;	PUNCT
faba-77	54	18	sellami	sellami	NOUN
faba-77	54	19	and	and	CCONJ
faba-77	54	20	slimi	slimi	PROPN
faba-77	54	21	,	,	PUNCT
faba-77	54	22	2016	2016	NUM
faba-77	54	23	)	)	PUNCT
faba-77	54	24	focus	focus	VERB
faba-77	54	25	on	on	ADP
faba-77	54	26	determining	determine	VERB
faba-77	54	27	whether	whether	SCONJ
faba-77	54	28	the	the	DET
faba-77	54	29	new	new	ADJ
faba-77	54	30	accounting	accounting	NOUN
faba-77	54	31	standards	standard	NOUN
faba-77	54	32	(	(	PUNCT
faba-77	54	33	ifrs	ifrs	NOUN
faba-77	54	34	)	)	PUNCT
faba-77	54	35	in	in	ADP
faba-77	54	36	the	the	DET
faba-77	54	37	country	country	NOUN
faba-77	54	38	has	have	AUX
faba-77	54	39	improved	improve	VERB
faba-77	54	40	the	the	DET
faba-77	54	41	quality	quality	NOUN
faba-77	54	42	of	of	ADP
faba-77	54	43	financial	financial	ADJ
faba-77	54	44	reports	report	NOUN
faba-77	54	45	since	since	SCONJ
faba-77	54	46	its	its	PRON
faba-77	54	47	inception	inception	NOUN
faba-77	54	48	.	.	PUNCT
faba-77	55	1	furthermore	furthermore	ADV
faba-77	55	2	,	,	PUNCT
faba-77	55	3	some	some	PRON
faba-77	55	4	of	of	ADP
faba-77	55	5	these	these	DET
faba-77	55	6	studies	study	NOUN
faba-77	55	7	looked	look	VERB
faba-77	55	8	at	at	ADP
faba-77	55	9	the	the	DET
faba-77	55	10	association	association	NOUN
faba-77	55	11	between	between	ADP
faba-77	55	12	accounting	accounting	NOUN
faba-77	55	13	quality	quality	NOUN
faba-77	55	14	and	and	CCONJ
faba-77	55	15	corporate	corporate	ADJ
faba-77	55	16	governance	governance	NOUN
faba-77	55	17	,	,	PUNCT
faba-77	55	18	earnings	earning	NOUN
faba-77	55	19	management	management	NOUN
faba-77	55	20	and	and	CCONJ
faba-77	55	21	firm	firm	NOUN
faba-77	55	22	’s	’s	PART
faba-77	55	23	value	value	NOUN
faba-77	55	24	(	(	PUNCT
faba-77	55	25	yeboach	yeboach	NOUN
faba-77	55	26	and	and	CCONJ
faba-77	55	27	yeboach	yeboach	ADV
faba-77	55	28	,	,	PUNCT
faba-77	55	29	2015	2015	NUM
faba-77	55	30	;	;	PUNCT
faba-77	55	31	jordaan	jordaan	PROPN
faba-77	55	32	et	et	PROPN
faba-77	55	33	al	al	PROPN
faba-77	55	34	.	.	PROPN
faba-77	55	35	,	,	PUNCT
faba-77	55	36	2018	2018	NUM
faba-77	55	37	)	)	PUNCT
faba-77	55	38	.	.	PUNCT
faba-77	56	1	most	most	ADJ
faba-77	56	2	of	of	ADP
faba-77	56	3	these	these	DET
faba-77	56	4	studies	study	NOUN
faba-77	56	5	used	use	VERB
faba-77	56	6	accrual	accrual	ADJ
faba-77	56	7	quality	quality	NOUN
faba-77	56	8	as	as	ADP
faba-77	56	9	the	the	DET
faba-77	56	10	measure	measure	NOUN
faba-77	56	11	of	of	ADP
faba-77	56	12	accounting	account	VERB
faba-77	56	13	quality	quality	NOUN
faba-77	56	14	although	although	SCONJ
faba-77	56	15	there	there	PRON
faba-77	56	16	are	be	VERB
faba-77	56	17	several	several	ADJ
faba-77	56	18	others	other	NOUN
faba-77	56	19	properties	property	NOUN
faba-77	56	20	of	of	ADP
faba-77	56	21	earnings	earning	NOUN
faba-77	56	22	that	that	PRON
faba-77	56	23	can	can	AUX
faba-77	56	24	be	be	AUX
faba-77	56	25	used	use	VERB
faba-77	56	26	to	to	PART
faba-77	56	27	measure	measure	VERB
faba-77	56	28	the	the	DET
faba-77	56	29	quality	quality	NOUN
faba-77	56	30	of	of	ADP
faba-77	56	31	financial	financial	ADJ
faba-77	56	32	reports	report	NOUN
faba-77	56	33	.	.	PUNCT
faba-77	57	1	from	from	ADP
faba-77	57	2	the	the	DET
faba-77	57	3	above	above	NOUN
faba-77	57	4	,	,	PUNCT
faba-77	57	5	it	it	PRON
faba-77	57	6	is	be	AUX
faba-77	57	7	apparent	apparent	ADJ
faba-77	57	8	that	that	SCONJ
faba-77	57	9	there	there	PRON
faba-77	57	10	is	be	VERB
faba-77	57	11	a	a	DET
faba-77	57	12	lack	lack	NOUN
faba-77	57	13	of	of	ADP
faba-77	57	14	research	research	NOUN
faba-77	57	15	that	that	PRON
faba-77	57	16	examines	examine	VERB
faba-77	57	17	the	the	DET
faba-77	57	18	effect	effect	NOUN
faba-77	57	19	of	of	ADP
faba-77	57	20	various	various	ADJ
faba-77	57	21	measures	measure	NOUN
faba-77	57	22	of	of	ADP
faba-77	57	23	earnings	earning	NOUN
faba-77	57	24	quality	quality	NOUN
faba-77	57	25	on	on	ADP
faba-77	57	26	the	the	DET
faba-77	57	27	performance	performance	NOUN
faba-77	57	28	of	of	ADP
faba-77	57	29	the	the	DET
faba-77	57	30	companies	company	NOUN
faba-77	57	31	in	in	ADP
faba-77	57	32	south	south	PROPN
faba-77	57	33	africa	africa	PROPN
faba-77	57	34	’s	’s	PART
faba-77	57	35	context	context	NOUN
faba-77	57	36	.	.	PUNCT
faba-77	58	1	therefore	therefore	ADV
faba-77	58	2	this	this	DET
faba-77	58	3	paper	paper	NOUN
faba-77	58	4	aim	aim	NOUN
faba-77	58	5	at	at	ADP
faba-77	58	6	answering	answer	VERB
faba-77	58	7	the	the	DET
faba-77	58	8	following	follow	VERB
faba-77	58	9	research	research	NOUN
faba-77	58	10	questions	question	NOUN
faba-77	58	11	:	:	PUNCT
faba-77	58	12	(	(	PUNCT
faba-77	58	13	1	1	X
faba-77	58	14	)	)	PUNCT
faba-77	58	15	how	how	SCONJ
faba-77	58	16	do	do	VERB
faba-77	58	17	individuals	individual	NOUN
faba-77	58	18	and	and	CCONJ
faba-77	58	19	aggregate	aggregate	VERB
faba-77	58	20	measures	measure	NOUN
faba-77	58	21	of	of	ADP
faba-77	58	22	earnings	earning	NOUN
faba-77	58	23	quality	quality	NOUN
faba-77	58	24	influence	influence	NOUN
faba-77	58	25	the	the	DET
faba-77	58	26	performance	performance	NOUN
faba-77	58	27	of	of	ADP
faba-77	58	28	the	the	DET
faba-77	58	29	jse	jse	PROPN
faba-77	58	30	listed	list	VERB
faba-77	58	31	companies	company	NOUN
faba-77	58	32	?	?	PUNCT
faba-77	59	1	(	(	PUNCT
faba-77	59	2	2	2	X
faba-77	59	3	)	)	PUNCT
faba-77	59	4	how	how	SCONJ
faba-77	59	5	do	do	AUX
faba-77	59	6	the	the	DET
faba-77	59	7	innate	innate	ADJ
faba-77	59	8	and	and	CCONJ
faba-77	59	9	discretionary	discretionary	ADJ
faba-77	59	10	components	component	NOUN
faba-77	59	11	of	of	ADP
faba-77	59	12	each	each	DET
faba-77	59	13	earnings	earning	NOUN
faba-77	59	14	quality	quality	NOUN
faba-77	59	15	property	property	NOUN
faba-77	59	16	affect	affect	VERB
faba-77	59	17	the	the	DET
faba-77	59	18	performance	performance	NOUN
faba-77	59	19	of	of	ADP
faba-77	59	20	the	the	DET
faba-77	59	21	jse	jse	PROPN
faba-77	59	22	listed	list	VERB
faba-77	59	23	companies	company	NOUN
faba-77	59	24	?	?	PUNCT
faba-77	60	1	the	the	DET
faba-77	60	2	answer	answer	NOUN
faba-77	60	3	to	to	ADP
faba-77	60	4	these	these	DET
faba-77	60	5	questions	question	NOUN
faba-77	60	6	will	will	AUX
faba-77	60	7	provide	provide	VERB
faba-77	60	8	guidelines	guideline	NOUN
faba-77	60	9	to	to	ADP
faba-77	60	10	investors	investor	NOUN
faba-77	60	11	and	and	CCONJ
faba-77	60	12	other	other	ADJ
faba-77	60	13	users	user	NOUN
faba-77	60	14	in	in	ADP
faba-77	60	15	assessing	assess	VERB
faba-77	60	16	whether	whether	SCONJ
faba-77	60	17	the	the	DET
faba-77	60	18	performance	performance	NOUN
faba-77	60	19	of	of	ADP
faba-77	60	20	a	a	DET
faba-77	60	21	company	company	NOUN
faba-77	60	22	,	,	PUNCT
faba-77	60	23	as	as	SCONJ
faba-77	60	24	represented	represent	VERB
faba-77	60	25	in	in	ADP
faba-77	60	26	its	its	PRON
faba-77	60	27	financial	financial	ADJ
faba-77	60	28	statement	statement	NOUN
faba-77	60	29	truly	truly	ADV
faba-77	60	30	reflect	reflect	VERB
faba-77	60	31	the	the	DET
faba-77	60	32	company	company	NOUN
faba-77	60	33	’s	’s	PART
faba-77	60	34	actual	actual	ADJ
faba-77	60	35	operations	operation	NOUN
faba-77	60	36	.	.	PUNCT
faba-77	61	1	this	this	PRON
faba-77	61	2	in	in	ADP
faba-77	61	3	turn	turn	NOUN
faba-77	61	4	will	will	AUX
faba-77	61	5	improve	improve	VERB
faba-77	61	6	investors	investor	NOUN
faba-77	61	7	’	’	PART
faba-77	61	8	resource	resource	NOUN
faba-77	61	9	allocation	allocation	NOUN
faba-77	61	10	decision	decision	NOUN
faba-77	61	11	and	and	CCONJ
faba-77	61	12	helps	help	VERB
faba-77	61	13	standard	standard	ADJ
faba-77	61	14	setters	setter	NOUN
faba-77	61	15	in	in	ADP
faba-77	61	16	south	south	PROPN
faba-77	61	17	africa	africa	PROPN
faba-77	61	18	to	to	PART
faba-77	61	19	recommend	recommend	VERB
faba-77	61	20	or	or	CCONJ
faba-77	61	21	formulate	formulate	VERB
faba-77	61	22	policy	policy	NOUN
faba-77	61	23	that	that	PRON
faba-77	61	24	will	will	AUX
faba-77	61	25	improve	improve	VERB
faba-77	61	26	the	the	DET
faba-77	61	27	transparency	transparency	NOUN
faba-77	61	28	of	of	ADP
faba-77	61	29	financial	financial	ADJ
faba-77	61	30	reports	report	NOUN
faba-77	61	31	.	.	PUNCT
faba-77	62	1	the	the	DET
faba-77	62	2	remainder	remainder	NOUN
faba-77	62	3	of	of	ADP
faba-77	62	4	the	the	DET
faba-77	62	5	paper	paper	NOUN
faba-77	62	6	is	be	AUX
faba-77	62	7	organised	organise	VERB
faba-77	62	8	as	as	SCONJ
faba-77	62	9	follows	follow	VERB
faba-77	62	10	.	.	PUNCT
faba-77	63	1	section	section	NOUN
faba-77	63	2	2	2	NUM
faba-77	63	3	discusses	discuss	VERB
faba-77	63	4	the	the	DET
faba-77	63	5	literature	literature	NOUN
faba-77	63	6	review	review	NOUN
faba-77	63	7	and	and	CCONJ
faba-77	63	8	formulates	formulate	VERB
faba-77	63	9	the	the	DET
faba-77	63	10	hypotheses	hypothesis	NOUN
faba-77	63	11	of	of	ADP
faba-77	63	12	the	the	DET
faba-77	63	13	study	study	NOUN
faba-77	63	14	.	.	PUNCT
faba-77	64	1	the	the	DET
faba-77	64	2	methodology	methodology	NOUN
faba-77	64	3	of	of	ADP
faba-77	64	4	the	the	DET
faba-77	64	5	study	study	NOUN
faba-77	64	6	is	be	AUX
faba-77	64	7	explained	explain	VERB
faba-77	64	8	in	in	ADP
faba-77	64	9	terms	term	NOUN
faba-77	64	10	of	of	ADP
faba-77	64	11	the	the	DET
faba-77	64	12	sample	sample	NOUN
faba-77	64	13	selection	selection	NOUN
faba-77	64	14	,	,	PUNCT
faba-77	64	15	data	datum	NOUN
faba-77	64	16	collection	collection	NOUN
faba-77	64	17	and	and	CCONJ
faba-77	64	18	variables	variable	NOUN
faba-77	64	19	measurements	measurement	NOUN
faba-77	64	20	in	in	ADP
faba-77	64	21	section	section	NOUN
faba-77	64	22	3	3	NUM
faba-77	64	23	.	.	PUNCT
faba-77	64	24	section	section	NOUN
faba-77	64	25	4	4	NUM
faba-77	64	26	reports	report	NOUN
faba-77	64	27	and	and	CCONJ
faba-77	64	28	discusses	discuss	VERB
faba-77	64	29	the	the	DET
faba-77	64	30	empirical	empirical	ADJ
faba-77	64	31	results	result	NOUN
faba-77	64	32	.	.	PUNCT
faba-77	65	1	lastly	lastly	ADV
faba-77	65	2	,	,	PUNCT
faba-77	65	3	the	the	DET
faba-77	65	4	conclusion	conclusion	NOUN
faba-77	65	5	is	be	AUX
faba-77	65	6	drawn	draw	VERB
faba-77	65	7	in	in	ADP
faba-77	65	8	section	section	NOUN
faba-77	65	9	5	5	NUM
faba-77	65	10	.	.	PUNCT
faba-77	65	11	literature	literature	NOUN
faba-77	65	12	review	review	PROPN
faba-77	65	13	and	and	CCONJ
faba-77	65	14	hypotheses	hypothese	VERB
faba-77	65	15	development	development	NOUN
faba-77	65	16	this	this	DET
faba-77	65	17	section	section	NOUN
faba-77	65	18	discusses	discuss	VERB
faba-77	65	19	prior	prior	ADJ
faba-77	65	20	studies	study	NOUN
faba-77	65	21	on	on	ADP
faba-77	65	22	earnings	earning	NOUN
faba-77	65	23	quality	quality	NOUN
faba-77	65	24	and	and	CCONJ
faba-77	65	25	the	the	DET
faba-77	65	26	company	company	NOUN
faba-77	65	27	’s	’s	PART
faba-77	65	28	performance	performance	NOUN
faba-77	65	29	and	and	CCONJ
faba-77	65	30	the	the	DET
faba-77	65	31	theoretical	theoretical	ADJ
faba-77	65	32	framework	framework	NOUN
faba-77	65	33	.	.	PUNCT
faba-77	66	1	furthermore	furthermore	ADV
faba-77	66	2	,	,	PUNCT
faba-77	66	3	it	it	PRON
faba-77	66	4	presents	present	VERB
faba-77	66	5	the	the	DET
faba-77	66	6	hypotheses	hypothesis	NOUN
faba-77	66	7	of	of	ADP
faba-77	66	8	the	the	DET
faba-77	66	9	study	study	NOUN
faba-77	66	10	after	after	ADP
faba-77	66	11	a	a	DET
faba-77	66	12	discussion	discussion	NOUN
faba-77	66	13	of	of	ADP
faba-77	66	14	the	the	DET
faba-77	66	15	individuals	individual	NOUN
faba-77	66	16	and	and	CCONJ
faba-77	66	17	the	the	DET
faba-77	66	18	aggregate	aggregate	ADJ
faba-77	66	19	earnings	earning	NOUN
faba-77	66	20	quality	quality	NOUN
faba-77	66	21	properties	property	NOUN
faba-77	66	22	.	.	PUNCT
faba-77	67	1	earnings	earning	NOUN
faba-77	67	2	quality	quality	NOUN
faba-77	67	3	and	and	CCONJ
faba-77	67	4	the	the	DET
faba-77	67	5	performance	performance	NOUN
faba-77	67	6	of	of	ADP
faba-77	67	7	the	the	DET
faba-77	67	8	company	company	NOUN
faba-77	67	9	the	the	DET
faba-77	67	10	quality	quality	NOUN
faba-77	67	11	of	of	ADP
faba-77	67	12	the	the	DET
faba-77	67	13	reported	report	VERB
faba-77	67	14	earnings	earning	NOUN
faba-77	67	15	impacts	impact	NOUN
faba-77	67	16	the	the	DET
faba-77	67	17	results	result	NOUN
faba-77	67	18	of	of	ADP
faba-77	67	19	the	the	DET
faba-77	67	20	assessment	assessment	NOUN
faba-77	67	21	of	of	ADP
faba-77	67	22	a	a	DET
faba-77	67	23	company	company	NOUN
faba-77	67	24	’s	’s	PART
faba-77	67	25	performance	performance	NOUN
faba-77	67	26	.	.	PUNCT
faba-77	68	1	earnings	earning	NOUN
faba-77	68	2	that	that	PRON
faba-77	68	3	are	be	AUX
faba-77	68	4	of	of	ADP
faba-77	68	5	higher	high	ADJ
faba-77	68	6	quality	quality	NOUN
faba-77	68	7	provide	provide	VERB
faba-77	68	8	accurate	accurate	ADJ
faba-77	68	9	information	information	NOUN
faba-77	68	10	about	about	ADP
faba-77	68	11	the	the	DET
faba-77	68	12	firm‘s	firm‘s	PROPN
faba-77	68	13	current	current	ADJ
faba-77	68	14	and	and	CCONJ
faba-77	68	15	future	future	ADJ
faba-77	68	16	performance	performance	NOUN
faba-77	68	17	to	to	ADP
faba-77	68	18	the	the	DET
faba-77	68	19	users	user	NOUN
faba-77	68	20	(	(	PUNCT
faba-77	68	21	dechow	dechow	X
faba-77	68	22	et	et	PROPN
faba-77	68	23	al	al	PROPN
faba-77	68	24	.	.	PROPN
faba-77	68	25	,	,	PUNCT
faba-77	68	26	2010	2010	NUM
faba-77	68	27	)	)	PUNCT
faba-77	68	28	.	.	PUNCT
faba-77	69	1	furthermore	furthermore	ADV
faba-77	69	2	,	,	PUNCT
faba-77	69	3	high	high	ADJ
faba-77	69	4	earnings	earning	NOUN
faba-77	69	5	quality	quality	NOUN
faba-77	69	6	also	also	ADV
faba-77	69	7	minimises	minimise	VERB
faba-77	69	8	information	information	NOUN
faba-77	69	9	risk	risk	NOUN
faba-77	69	10	and	and	CCONJ
faba-77	69	11	prevents	prevent	VERB
faba-77	69	12	managers	manager	NOUN
faba-77	69	13	from	from	ADP
faba-77	69	14	exercising	exercise	VERB
faba-77	69	15	discretion	discretion	NOUN
faba-77	69	16	at	at	ADP
faba-77	69	17	their	their	PRON
faba-77	69	18	own	own	ADJ
faba-77	69	19	advantage	advantage	NOUN
faba-77	69	20	.	.	PUNCT
faba-77	70	1	in	in	ADP
faba-77	70	2	contrast	contrast	NOUN
faba-77	70	3	,	,	PUNCT
faba-77	70	4	low	low	ADJ
faba-77	70	5	-	-	PUNCT
faba-77	70	6	quality	quality	NOUN
faba-77	70	7	earnings	earning	NOUN
faba-77	70	8	portray	portray	VERB
faba-77	70	9	a	a	DET
faba-77	70	10	false	false	ADJ
faba-77	70	11	picture	picture	NOUN
faba-77	70	12	of	of	ADP
faba-77	70	13	the	the	DET
faba-77	70	14	firm	firm	NOUN
faba-77	70	15	’s	’s	PART
faba-77	70	16	activities	activity	NOUN
faba-77	70	17	and	and	CCONJ
faba-77	70	18	increase	increase	VERB
faba-77	70	19	information	information	NOUN
faba-77	70	20	asymmetric	asymmetric	ADJ
faba-77	70	21	between	between	ADP
faba-77	70	22	stakeholders	stakeholder	NOUN
faba-77	70	23	(	(	PUNCT
faba-77	70	24	ferrero	ferrero	ADJ
faba-77	70	25	,	,	PUNCT
faba-77	70	26	2014	2014	NUM
faba-77	70	27	)	)	PUNCT
faba-77	70	28	.	.	PUNCT
faba-77	71	1	therefore	therefore	ADV
faba-77	71	2	,	,	PUNCT
faba-77	71	3	high	high	ADJ
faba-77	71	4	earnings	earning	NOUN
faba-77	71	5	quality	quality	NOUN
faba-77	71	6	illustrates	illustrate	VERB
faba-77	71	7	the	the	DET
faba-77	71	8	quality	quality	NOUN
faba-77	71	9	of	of	ADP
faba-77	71	10	the	the	DET
faba-77	71	11	accounting	accounting	NOUN
faba-77	71	12	system	system	NOUN
faba-77	71	13	used	use	VERB
faba-77	71	14	by	by	ADP
faba-77	71	15	the	the	DET
faba-77	71	16	firm	firm	NOUN
faba-77	71	17	.	.	PUNCT
faba-77	72	1	it	it	PRON
faba-77	72	2	has	have	AUX
faba-77	72	3	been	be	AUX
faba-77	72	4	empirically	empirically	ADV
faba-77	72	5	measured	measure	VERB
faba-77	72	6	how	how	SCONJ
faba-77	72	7	related	relate	VERB
faba-77	72	8	the	the	DET
faba-77	72	9	earnings	earning	NOUN
faba-77	72	10	quality	quality	NOUN
faba-77	72	11	and	and	CCONJ
faba-77	72	12	some	some	DET
faba-77	72	13	aspects	aspect	NOUN
faba-77	72	14	of	of	ADP
faba-77	72	15	the	the	DET
faba-77	72	16	company	company	NOUN
faba-77	72	17	’s	’s	PART
faba-77	72	18	performance	performance	NOUN
faba-77	72	19	are	be	AUX
faba-77	72	20	(	(	PUNCT
faba-77	72	21	barth	barth	NOUN
faba-77	72	22	et	et	PROPN
faba-77	72	23	al	al	PROPN
faba-77	72	24	.	.	PROPN
faba-77	72	25	,	,	PUNCT
faba-77	72	26	2001	2001	NUM
faba-77	72	27	;	;	PUNCT
faba-77	72	28	francis	francis	PROPN
faba-77	72	29	et	et	PROPN
faba-77	72	30	al	al	PROPN
faba-77	72	31	.	.	PROPN
faba-77	72	32	,	,	PUNCT
faba-77	72	33	2004	2004	NUM
faba-77	72	34	;	;	PUNCT
faba-77	72	35	bowen	bowen	PROPN
faba-77	72	36	et	et	PROPN
faba-77	72	37	al	al	PROPN
faba-77	72	38	.	.	PROPN
faba-77	72	39	,	,	PUNCT
faba-77	72	40	2008	2008	NUM
faba-77	72	41	;	;	PUNCT
faba-77	72	42	gray	gray	PROPN
faba-77	72	43	et	et	PROPN
faba-77	72	44	al	al	PROPN
faba-77	72	45	.	.	PROPN
faba-77	72	46	,	,	PUNCT
faba-77	72	47	2009	2009	NUM
faba-77	72	48	)	)	PUNCT
faba-77	72	49	.	.	PUNCT
faba-77	73	1	madhumathi	madhumathi	PROPN
faba-77	73	2	and	and	CCONJ
faba-77	73	3	ranganatham	ranganatham	PROPN
faba-77	73	4	(	(	PUNCT
faba-77	73	5	2011	2011	NUM
faba-77	73	6	)	)	PUNCT
faba-77	73	7	examined	examine	VERB
faba-77	73	8	the	the	DET
faba-77	73	9	association	association	NOUN
faba-77	73	10	between	between	ADP
faba-77	73	11	earnings	earning	NOUN
faba-77	73	12	quality	quality	NOUN
faba-77	73	13	(	(	PUNCT
faba-77	73	14	measured	measure	VERB
faba-77	73	15	by	by	ADP
faba-77	73	16	discretionary	discretionary	ADJ
faba-77	73	17	accruals	accrual	NOUN
faba-77	73	18	)	)	PUNCT
faba-77	73	19	,	,	PUNCT
faba-77	73	20	corporate	corporate	ADJ
faba-77	73	21	governance	governance	NOUN
faba-77	73	22	and	and	CCONJ
faba-77	73	23	firm	firm	ADJ
faba-77	73	24	performance	performance	NOUN
faba-77	73	25	.	.	PUNCT
faba-77	74	1	the	the	DET
faba-77	74	2	study	study	NOUN
faba-77	74	3	revealed	reveal	VERB
faba-77	74	4	that	that	SCONJ
faba-77	74	5	transparent	transparent	ADJ
faba-77	74	6	financial	financial	ADJ
faba-77	74	7	reports	report	NOUN
faba-77	74	8	and	and	CCONJ
faba-77	74	9	good	good	ADJ
faba-77	74	10	governance	governance	NOUN
faba-77	74	11	methods	method	NOUN
faba-77	74	12	have	have	VERB
faba-77	74	13	a	a	DET
faba-77	74	14	positive	positive	ADJ
faba-77	74	15	impact	impact	NOUN
faba-77	74	16	on	on	ADP
faba-77	74	17	company	company	NOUN
faba-77	74	18	’s	’s	PART
faba-77	74	19	performance	performance	NOUN
faba-77	74	20	.	.	PUNCT
faba-77	75	1	similarly	similarly	ADV
faba-77	75	2	,	,	PUNCT
faba-77	75	3	mahmud	mahmud	PROPN
faba-77	75	4	et	et	PROPN
faba-77	75	5	al	al	PROPN
faba-77	75	6	.	.	PROPN
faba-77	75	7	(	(	PUNCT
faba-77	75	8	2009	2009	NUM
faba-77	75	9	)	)	PUNCT
faba-77	75	10	and	and	CCONJ
faba-77	75	11	ayu	ayu	PROPN
faba-77	75	12	and	and	CCONJ
faba-77	75	13	ahmar	ahmar	PROPN
faba-77	75	14	(	(	PUNCT
faba-77	75	15	2013	2013	NUM
faba-77	75	16	)	)	PUNCT
faba-77	75	17	investigated	investigate	VERB
faba-77	75	18	the	the	DET
faba-77	75	19	relationship	relationship	NOUN
faba-77	75	20	between	between	ADP
faba-77	75	21	earnings	earning	NOUN
faba-77	75	22	quality	quality	NOUN
faba-77	75	23	and	and	CCONJ
faba-77	75	24	firm	firm	NOUN
faba-77	75	25	’s	’s	PART
faba-77	75	26	performance	performance	NOUN
faba-77	75	27	,	,	PUNCT
faba-77	75	28	using	use	VERB
faba-77	75	29	the	the	DET
faba-77	75	30	malaysia	malaysia	PROPN
faba-77	75	31	and	and	CCONJ
faba-77	75	32	indonesia	indonesia	PROPN
faba-77	75	33	data	data	PROPN
faba-77	75	34	,	,	PUNCT
faba-77	75	35	respectively	respectively	ADV
faba-77	75	36	.	.	PUNCT
faba-77	76	1	their	their	PRON
faba-77	76	2	study	study	NOUN
faba-77	76	3	found	find	VERB
faba-77	76	4	that	that	SCONJ
faba-77	76	5	earnings	earning	NOUN
faba-77	76	6	quality	quality	NOUN
faba-77	76	7	is	be	AUX
faba-77	76	8	positively	positively	ADV
faba-77	76	9	related	relate	VERB
faba-77	76	10	to	to	ADP
faba-77	76	11	performance	performance	NOUN
faba-77	76	12	.	.	PUNCT
faba-77	77	1	in	in	ADP
faba-77	77	2	contrast	contrast	NOUN
faba-77	77	3	,	,	PUNCT
faba-77	77	4	the	the	DET
faba-77	77	5	study	study	NOUN
faba-77	77	6	of	of	ADP
faba-77	77	7	hejazi	hejazi	NOUN
faba-77	77	8	et	et	PROPN
faba-77	77	9	al	al	PROPN
faba-77	77	10	.	.	PROPN
faba-77	78	1	(	(	PUNCT
faba-77	78	2	2014	2014	NUM
faba-77	78	3	)	)	PUNCT
faba-77	78	4	found	find	VERB
faba-77	78	5	no	no	DET
faba-77	78	6	relationship	relationship	NOUN
faba-77	78	7	between	between	ADP
faba-77	78	8	earnings	earning	NOUN
faba-77	78	9	quality	quality	NOUN
faba-77	78	10	and	and	CCONJ
faba-77	78	11	performance	performance	NOUN
faba-77	78	12	,	,	PUNCT
faba-77	78	13	using	use	VERB
faba-77	78	14	iran	iran	PROPN
faba-77	78	15	data	datum	NOUN
faba-77	78	16	.	.	PUNCT
faba-77	79	1	in	in	ADP
faba-77	79	2	general	general	ADJ
faba-77	79	3	,	,	PUNCT
faba-77	79	4	these	these	DET
faba-77	79	5	authors	author	NOUN
faba-77	79	6	stressed	stress	VERB
faba-77	79	7	the	the	DET
faba-77	79	8	impact	impact	NOUN
faba-77	79	9	of	of	ADP
faba-77	79	10	a	a	DET
faba-77	79	11	high	high	ADJ
faba-77	79	12	earnings	earning	NOUN
faba-77	79	13	quality	quality	NOUN
faba-77	79	14	on	on	ADP
faba-77	79	15	the	the	DET
faba-77	79	16	better	well	ADJ
faba-77	79	17	performance	performance	NOUN
faba-77	79	18	of	of	ADP
faba-77	79	19	the	the	DET
faba-77	79	20	company	company	NOUN
faba-77	79	21	.	.	PUNCT
faba-77	80	1	this	this	PRON
faba-77	80	2	comes	come	VERB
faba-77	80	3	from	from	ADP
faba-77	80	4	the	the	DET
faba-77	80	5	notion	notion	NOUN
faba-77	80	6	that	that	SCONJ
faba-77	80	7	accounting	accounting	NOUN
faba-77	80	8	numbers	number	NOUN
faba-77	80	9	provide	provide	VERB
faba-77	80	10	accurate	accurate	ADJ
faba-77	80	11	and	and	CCONJ
faba-77	80	12	useful	useful	ADJ
faba-77	80	13	information	information	NOUN
faba-77	80	14	to	to	ADP
faba-77	80	15	the	the	DET
faba-77	80	16	capital	capital	NOUN
faba-77	80	17	market	market	NOUN
faba-77	80	18	.	.	PUNCT
faba-77	81	1	finance	finance	NOUN
faba-77	81	2	,	,	PUNCT
faba-77	81	3	accounting	accounting	NOUN
faba-77	81	4	and	and	CCONJ
faba-77	81	5	business	business	NOUN
faba-77	81	6	analysis	analysis	NOUN
faba-77	81	7	4	4	NUM
faba-77	81	8	(	(	PUNCT
faba-77	81	9	1	1	NUM
faba-77	81	10	)	)	PUNCT
faba-77	81	11	2022	2022	NUM
faba-77	81	12	4	4	NUM
faba-77	81	13	however	however	ADV
faba-77	81	14	,	,	PUNCT
faba-77	81	15	some	some	DET
faba-77	81	16	studies	study	NOUN
faba-77	81	17	have	have	AUX
faba-77	81	18	demonstrated	demonstrate	VERB
faba-77	81	19	that	that	SCONJ
faba-77	81	20	accounting	accounting	NOUN
faba-77	81	21	numbers	number	NOUN
faba-77	81	22	do	do	AUX
faba-77	81	23	not	not	PART
faba-77	81	24	always	always	ADV
faba-77	81	25	reflect	reflect	VERB
faba-77	81	26	value	value	NOUN
faba-77	81	27	relevant	relevant	ADJ
faba-77	81	28	information	information	NOUN
faba-77	81	29	.	.	PUNCT
faba-77	82	1	for	for	ADP
faba-77	82	2	instance	instance	NOUN
faba-77	82	3	,	,	PUNCT
faba-77	82	4	the	the	DET
faba-77	82	5	study	study	NOUN
faba-77	82	6	of	of	ADP
faba-77	82	7	negash	negash	ADV
faba-77	82	8	(	(	PUNCT
faba-77	82	9	2008	2008	NUM
faba-77	82	10	)	)	PUNCT
faba-77	82	11	revealed	reveal	VERB
faba-77	82	12	that	that	SCONJ
faba-77	82	13	the	the	DET
faba-77	82	14	value	value	NOUN
faba-77	82	15	relevance	relevance	NOUN
faba-77	82	16	of	of	ADP
faba-77	82	17	accounting	accounting	NOUN
faba-77	82	18	information	information	NOUN
faba-77	82	19	did	do	AUX
faba-77	82	20	not	not	PART
faba-77	82	21	ameliorate	ameliorate	VERB
faba-77	82	22	due	due	ADJ
faba-77	82	23	to	to	ADP
faba-77	82	24	ifrs	ifrs	NOUN
faba-77	82	25	adoption	adoption	NOUN
faba-77	82	26	.	.	PUNCT
faba-77	83	1	francis	francis	PROPN
faba-77	83	2	et	et	PROPN
faba-77	83	3	al	al	PROPN
faba-77	83	4	.	.	PROPN
faba-77	84	1	(	(	PUNCT
faba-77	84	2	2005	2005	NUM
faba-77	84	3	)	)	PUNCT
faba-77	84	4	documented	document	VERB
faba-77	84	5	that	that	SCONJ
faba-77	84	6	accrual	accrual	ADJ
faba-77	84	7	quality	quality	NOUN
faba-77	84	8	increases	increase	VERB
faba-77	84	9	information	information	NOUN
faba-77	84	10	risk	risk	NOUN
faba-77	84	11	and	and	CCONJ
faba-77	84	12	reflects	reflect	VERB
faba-77	84	13	earnings	earning	NOUN
faba-77	84	14	that	that	PRON
faba-77	84	15	do	do	AUX
faba-77	84	16	not	not	PART
faba-77	84	17	represent	represent	VERB
faba-77	84	18	the	the	DET
faba-77	84	19	company	company	NOUN
faba-77	84	20	’s	’s	PART
faba-77	84	21	operations	operation	NOUN
faba-77	84	22	.	.	PUNCT
faba-77	85	1	some	some	DET
faba-77	85	2	studies	study	NOUN
faba-77	85	3	also	also	ADV
faba-77	85	4	examined	examine	VERB
faba-77	85	5	the	the	DET
faba-77	85	6	link	link	NOUN
faba-77	85	7	between	between	ADP
faba-77	85	8	earnings	earning	NOUN
faba-77	85	9	quality	quality	NOUN
faba-77	85	10	and	and	CCONJ
faba-77	85	11	the	the	DET
faba-77	85	12	cost	cost	NOUN
faba-77	85	13	of	of	ADP
faba-77	85	14	equity	equity	NOUN
faba-77	85	15	capital	capital	NOUN
faba-77	85	16	(	(	PUNCT
faba-77	85	17	francis	francis	PROPN
faba-77	85	18	et	et	PROPN
faba-77	85	19	al	al	PROPN
faba-77	85	20	.	.	PROPN
faba-77	85	21	,	,	PUNCT
faba-77	85	22	2004	2004	NUM
faba-77	85	23	;	;	PUNCT
faba-77	85	24	core	core	NOUN
faba-77	85	25	et	et	PROPN
faba-77	85	26	al	al	PROPN
faba-77	85	27	.	.	PROPN
faba-77	85	28	,	,	PUNCT
faba-77	85	29	2008	2008	NUM
faba-77	85	30	;	;	PUNCT
faba-77	85	31	gray	gray	PROPN
faba-77	85	32	et	et	PROPN
faba-77	85	33	al	al	PROPN
faba-77	85	34	.	.	PROPN
faba-77	85	35	,	,	PUNCT
faba-77	85	36	2009	2009	NUM
faba-77	85	37	;	;	PUNCT
faba-77	85	38	dakhaoui	dakhaoui	PROPN
faba-77	85	39	et	et	PROPN
faba-77	85	40	al	al	PROPN
faba-77	85	41	.	.	PROPN
faba-77	85	42	,	,	PUNCT
faba-77	85	43	2017	2017	NUM
faba-77	85	44	)	)	PUNCT
faba-77	85	45	.	.	PUNCT
faba-77	86	1	these	these	DET
faba-77	86	2	studies	study	NOUN
faba-77	86	3	found	find	VERB
faba-77	86	4	that	that	SCONJ
faba-77	86	5	earnings	earning	NOUN
faba-77	86	6	quality	quality	NOUN
faba-77	86	7	is	be	AUX
faba-77	86	8	negatively	negatively	ADV
faba-77	86	9	related	relate	VERB
faba-77	86	10	to	to	ADP
faba-77	86	11	the	the	DET
faba-77	86	12	cost	cost	NOUN
faba-77	86	13	of	of	ADP
faba-77	86	14	equity	equity	NOUN
faba-77	86	15	capital	capital	NOUN
faba-77	86	16	in	in	ADP
faba-77	86	17	the	the	DET
faba-77	86	18	sense	sense	NOUN
faba-77	86	19	that	that	SCONJ
faba-77	86	20	,	,	PUNCT
faba-77	86	21	poor	poor	ADJ
faba-77	86	22	earnings	earning	NOUN
faba-77	86	23	quality	quality	NOUN
faba-77	86	24	leads	lead	VERB
faba-77	86	25	to	to	ADP
faba-77	86	26	high	high	ADJ
faba-77	86	27	cost	cost	NOUN
faba-77	86	28	of	of	ADP
faba-77	86	29	equity	equity	NOUN
faba-77	86	30	capital	capital	NOUN
faba-77	86	31	and	and	CCONJ
faba-77	86	32	hence	hence	ADV
faba-77	86	33	weak	weak	ADJ
faba-77	86	34	company	company	NOUN
faba-77	86	35	performance	performance	NOUN
faba-77	86	36	.	.	PUNCT
faba-77	87	1	on	on	ADP
faba-77	87	2	the	the	DET
faba-77	87	3	contrary	contrary	NOUN
faba-77	87	4	,	,	PUNCT
faba-77	87	5	lambert	lambert	PROPN
faba-77	87	6	et	et	PROPN
faba-77	87	7	al	al	PROPN
faba-77	87	8	.	.	PROPN
faba-77	88	1	(	(	PUNCT
faba-77	88	2	2012	2012	NUM
faba-77	88	3	)	)	PUNCT
faba-77	88	4	argued	argue	VERB
faba-77	88	5	that	that	SCONJ
faba-77	88	6	,	,	PUNCT
faba-77	88	7	the	the	DET
faba-77	88	8	companies	company	NOUN
faba-77	88	9	with	with	ADP
faba-77	88	10	low	low	ADJ
faba-77	88	11	cost	cost	NOUN
faba-77	88	12	of	of	ADP
faba-77	88	13	equity	equity	NOUN
faba-77	88	14	capital	capital	NOUN
faba-77	88	15	are	be	AUX
faba-77	88	16	less	less	ADV
faba-77	88	17	risky	risky	ADJ
faba-77	88	18	and	and	CCONJ
faba-77	88	19	display	display	VERB
faba-77	88	20	a	a	DET
faba-77	88	21	higher	high	ADJ
faba-77	88	22	earnings	earning	NOUN
faba-77	88	23	quality	quality	NOUN
faba-77	88	24	(	(	PUNCT
faba-77	88	25	more	more	ADV
faba-77	88	26	transparent	transparent	ADJ
faba-77	88	27	financial	financial	ADJ
faba-77	88	28	report	report	NOUN
faba-77	88	29	)	)	PUNCT
faba-77	88	30	;	;	PUNCT
faba-77	88	31	as	as	ADP
faba-77	88	32	such	such	ADJ
faba-77	88	33	,	,	PUNCT
faba-77	88	34	investors	investor	NOUN
faba-77	88	35	in	in	ADP
faba-77	88	36	their	their	PRON
faba-77	88	37	resource	resource	NOUN
faba-77	88	38	allocation	allocation	NOUN
faba-77	88	39	decisions	decision	NOUN
faba-77	88	40	also	also	ADV
faba-77	88	41	consider	consider	VERB
faba-77	88	42	the	the	DET
faba-77	88	43	cost	cost	NOUN
faba-77	88	44	of	of	ADP
faba-77	88	45	equity	equity	NOUN
faba-77	88	46	,	,	PUNCT
faba-77	88	47	since	since	SCONJ
faba-77	88	48	the	the	DET
faba-77	88	49	latter	latter	ADJ
faba-77	88	50	affects	affect	VERB
faba-77	88	51	the	the	DET
faba-77	88	52	performance	performance	NOUN
faba-77	88	53	of	of	ADP
faba-77	88	54	the	the	DET
faba-77	88	55	company	company	NOUN
faba-77	88	56	.	.	PUNCT
faba-77	89	1	overall	overall	ADJ
faba-77	89	2	,	,	PUNCT
faba-77	89	3	mixed	mixed	ADJ
faba-77	89	4	results	result	NOUN
faba-77	89	5	are	be	AUX
faba-77	89	6	obtained	obtain	VERB
faba-77	89	7	in	in	ADP
faba-77	89	8	the	the	DET
faba-77	89	9	literature	literature	NOUN
faba-77	89	10	with	with	ADP
faba-77	89	11	regard	regard	NOUN
faba-77	89	12	to	to	ADP
faba-77	89	13	the	the	DET
faba-77	89	14	relationship	relationship	NOUN
faba-77	89	15	between	between	ADP
faba-77	89	16	earnings	earning	NOUN
faba-77	89	17	quality	quality	NOUN
faba-77	89	18	and	and	CCONJ
faba-77	89	19	some	some	DET
faba-77	89	20	aspect	aspect	NOUN
faba-77	89	21	of	of	ADP
faba-77	89	22	the	the	DET
faba-77	89	23	firm	firm	NOUN
faba-77	89	24	.	.	PUNCT
faba-77	90	1	nevertheless	nevertheless	ADV
faba-77	90	2	,	,	PUNCT
faba-77	90	3	not	not	PART
faba-77	90	4	many	many	ADJ
faba-77	90	5	empirical	empirical	ADJ
faba-77	90	6	studies	study	NOUN
faba-77	90	7	have	have	AUX
faba-77	90	8	addressed	address	VERB
faba-77	90	9	the	the	DET
faba-77	90	10	question	question	NOUN
faba-77	90	11	of	of	ADP
faba-77	90	12	how	how	SCONJ
faba-77	90	13	related	related	ADJ
faba-77	90	14	various	various	ADJ
faba-77	90	15	earnings	earning	NOUN
faba-77	90	16	quality	quality	NOUN
faba-77	90	17	properties	property	NOUN
faba-77	90	18	and	and	CCONJ
faba-77	90	19	some	some	DET
faba-77	90	20	aspects	aspect	NOUN
faba-77	90	21	of	of	ADP
faba-77	90	22	the	the	DET
faba-77	90	23	companies	company	NOUN
faba-77	90	24	such	such	ADJ
faba-77	90	25	as	as	ADP
faba-77	90	26	the	the	DET
faba-77	90	27	performance	performance	NOUN
faba-77	90	28	are	be	AUX
faba-77	90	29	.	.	PUNCT
faba-77	91	1	furthermore	furthermore	ADV
faba-77	91	2	,	,	PUNCT
faba-77	91	3	it	it	PRON
faba-77	91	4	is	be	AUX
faba-77	91	5	unknown	unknown	ADJ
faba-77	91	6	how	how	SCONJ
faba-77	91	7	the	the	DET
faba-77	91	8	innate	innate	ADJ
faba-77	91	9	and	and	CCONJ
faba-77	91	10	discretionary	discretionary	ADJ
faba-77	91	11	components	component	NOUN
faba-77	91	12	of	of	ADP
faba-77	91	13	each	each	DET
faba-77	91	14	earnings	earning	NOUN
faba-77	91	15	quality	quality	NOUN
faba-77	91	16	property	property	NOUN
faba-77	91	17	affect	affect	VERB
faba-77	91	18	the	the	DET
faba-77	91	19	performance	performance	NOUN
faba-77	91	20	of	of	ADP
faba-77	91	21	the	the	DET
faba-77	91	22	company	company	NOUN
faba-77	91	23	.	.	PUNCT
faba-77	92	1	these	these	DET
faba-77	92	2	questions	question	NOUN
faba-77	92	3	are	be	AUX
faba-77	92	4	addressed	address	VERB
faba-77	92	5	in	in	ADP
faba-77	92	6	this	this	DET
faba-77	92	7	study	study	NOUN
faba-77	92	8	as	as	ADP
faba-77	92	9	contributions	contribution	NOUN
faba-77	92	10	to	to	ADP
faba-77	92	11	the	the	DET
faba-77	92	12	body	body	NOUN
faba-77	92	13	of	of	ADP
faba-77	92	14	knowledge	knowledge	NOUN
faba-77	92	15	.	.	PUNCT
faba-77	93	1	theoretical	theoretical	ADJ
faba-77	93	2	framework	framework	NOUN
faba-77	93	3	two	two	NUM
faba-77	93	4	commonly	commonly	ADV
faba-77	93	5	used	use	VERB
faba-77	93	6	theories	theory	NOUN
faba-77	93	7	in	in	ADP
faba-77	93	8	earnings	earning	NOUN
faba-77	93	9	quality	quality	NOUN
faba-77	93	10	research	research	NOUN
faba-77	93	11	are	be	AUX
faba-77	93	12	the	the	DET
faba-77	93	13	capital	capital	NOUN
faba-77	93	14	need	need	NOUN
faba-77	93	15	and	and	CCONJ
faba-77	93	16	decision	decision	VERB
faba-77	93	17	usefulness	usefulness	NOUN
faba-77	93	18	theories	theory	NOUN
faba-77	93	19	.	.	PUNCT
faba-77	94	1	the	the	DET
faba-77	94	2	capital	capital	NOUN
faba-77	94	3	need	need	NOUN
faba-77	94	4	theory	theory	NOUN
faba-77	94	5	has	have	AUX
faba-77	94	6	been	be	AUX
faba-77	94	7	used	use	VERB
faba-77	94	8	to	to	PART
faba-77	94	9	assess	assess	VERB
faba-77	94	10	the	the	DET
faba-77	94	11	changes	change	NOUN
faba-77	94	12	in	in	ADP
faba-77	94	13	the	the	DET
faba-77	94	14	quality	quality	NOUN
faba-77	94	15	of	of	ADP
faba-77	94	16	the	the	DET
faba-77	94	17	accounting	accounting	NOUN
faba-77	94	18	information	information	NOUN
faba-77	94	19	provided	provide	VERB
faba-77	94	20	to	to	ADP
faba-77	94	21	the	the	DET
faba-77	94	22	market	market	NOUN
faba-77	94	23	.	.	PUNCT
faba-77	95	1	it	it	PRON
faba-77	95	2	explains	explain	VERB
faba-77	95	3	the	the	DET
faba-77	95	4	reasons	reason	NOUN
faba-77	95	5	for	for	ADP
faba-77	95	6	companies	company	NOUN
faba-77	95	7	wanting	want	VERB
faba-77	95	8	to	to	PART
faba-77	95	9	provide	provide	VERB
faba-77	95	10	high	high	ADJ
faba-77	95	11	quality	quality	NOUN
faba-77	95	12	accounting	accounting	NOUN
faba-77	95	13	information	information	NOUN
faba-77	95	14	to	to	ADP
faba-77	95	15	the	the	DET
faba-77	95	16	market	market	NOUN
faba-77	95	17	(	(	PUNCT
faba-77	95	18	shehata	shehata	NOUN
faba-77	95	19	,	,	PUNCT
faba-77	95	20	2014	2014	NUM
faba-77	95	21	;	;	PUNCT
faba-77	95	22	choi	choi	NOUN
faba-77	95	23	,	,	PUNCT
faba-77	95	24	1973	1973	NUM
faba-77	95	25	)	)	PUNCT
faba-77	95	26	.	.	PUNCT
faba-77	96	1	high	high	ADJ
faba-77	96	2	quality	quality	NOUN
faba-77	96	3	accounting	accounting	NOUN
faba-77	96	4	information	information	NOUN
faba-77	96	5	reduces	reduce	VERB
faba-77	96	6	information	information	NOUN
faba-77	96	7	asymmetry	asymmetry	NOUN
faba-77	96	8	between	between	ADP
faba-77	96	9	stakeholders	stakeholder	NOUN
faba-77	96	10	and	and	CCONJ
faba-77	96	11	lowers	lower	VERB
faba-77	96	12	the	the	DET
faba-77	96	13	company	company	NOUN
faba-77	96	14	’s	’s	PART
faba-77	96	15	cost	cost	NOUN
faba-77	96	16	of	of	ADP
faba-77	96	17	equity	equity	NOUN
faba-77	96	18	capital	capital	NOUN
faba-77	96	19	(	(	PUNCT
faba-77	96	20	yeh	yeh	PROPN
faba-77	96	21	et	et	PROPN
faba-77	96	22	al	al	PROPN
faba-77	96	23	.	.	PROPN
faba-77	96	24	,	,	PUNCT
faba-77	96	25	2014:239	2014:239	X
faba-77	96	26	)	)	PUNCT
faba-77	96	27	.	.	PUNCT
faba-77	97	1	furthermore	furthermore	ADV
faba-77	97	2	,	,	PUNCT
faba-77	97	3	it	it	PRON
faba-77	97	4	allows	allow	VERB
faba-77	97	5	companies	company	NOUN
faba-77	97	6	to	to	PART
faba-77	97	7	easily	easily	ADV
faba-77	97	8	obtain	obtain	VERB
faba-77	97	9	finances	finance	NOUN
faba-77	97	10	(	(	PUNCT
faba-77	97	11	both	both	CCONJ
faba-77	97	12	debt	debt	NOUN
faba-77	97	13	and	and	CCONJ
faba-77	97	14	equity	equity	NOUN
faba-77	97	15	)	)	PUNCT
faba-77	97	16	,	,	PUNCT
faba-77	97	17	since	since	SCONJ
faba-77	97	18	the	the	DET
faba-77	97	19	investors	investor	NOUN
faba-77	97	20	believe	believe	VERB
faba-77	97	21	that	that	SCONJ
faba-77	97	22	these	these	DET
faba-77	97	23	companies	company	NOUN
faba-77	97	24	are	be	AUX
faba-77	97	25	less	less	ADV
faba-77	97	26	risky	risky	ADJ
faba-77	97	27	(	(	PUNCT
faba-77	97	28	shehata	shehata	NOUN
faba-77	97	29	,	,	PUNCT
faba-77	97	30	2014	2014	NUM
faba-77	97	31	)	)	PUNCT
faba-77	97	32	.	.	PUNCT
faba-77	98	1	shehata	shehata	PROPN
faba-77	98	2	(	(	PUNCT
faba-77	98	3	2014	2014	NUM
faba-77	98	4	)	)	PUNCT
faba-77	98	5	asserted	assert	VERB
faba-77	98	6	that	that	SCONJ
faba-77	98	7	high	high	ADJ
faba-77	98	8	quality	quality	NOUN
faba-77	98	9	financial	financial	ADJ
faba-77	98	10	reports	report	NOUN
faba-77	98	11	also	also	ADV
faba-77	98	12	allow	allow	VERB
faba-77	98	13	the	the	DET
faba-77	98	14	capital	capital	NOUN
faba-77	98	15	market	market	NOUN
faba-77	98	16	participants	participant	NOUN
faba-77	98	17	to	to	PART
faba-77	98	18	predict	predict	VERB
faba-77	98	19	accurately	accurately	ADV
faba-77	98	20	the	the	DET
faba-77	98	21	future	future	ADJ
faba-77	98	22	prospect	prospect	NOUN
faba-77	98	23	of	of	ADP
faba-77	98	24	companies	company	NOUN
faba-77	98	25	.	.	PUNCT
faba-77	99	1	furthermore	furthermore	ADV
faba-77	99	2	,	,	PUNCT
faba-77	99	3	the	the	DET
faba-77	99	4	accurate	accurate	ADJ
faba-77	99	5	determination	determination	NOUN
faba-77	99	6	of	of	ADP
faba-77	99	7	share	share	NOUN
faba-77	99	8	prices	price	NOUN
faba-77	99	9	depends	depend	VERB
faba-77	99	10	on	on	ADP
faba-77	99	11	the	the	DET
faba-77	99	12	quality	quality	NOUN
faba-77	99	13	of	of	ADP
faba-77	99	14	accounting	accounting	NOUN
faba-77	99	15	information	information	NOUN
faba-77	99	16	.	.	PUNCT
faba-77	100	1	then	then	ADV
faba-77	100	2	,	,	PUNCT
faba-77	100	3	because	because	SCONJ
faba-77	100	4	investors	investor	NOUN
faba-77	100	5	are	be	AUX
faba-77	100	6	interested	interested	ADJ
faba-77	100	7	in	in	ADP
faba-77	100	8	companies	company	NOUN
faba-77	100	9	with	with	ADP
faba-77	100	10	high	high	ADJ
faba-77	100	11	share	share	NOUN
faba-77	100	12	prices	price	NOUN
faba-77	100	13	due	due	ADJ
faba-77	100	14	to	to	ADP
faba-77	100	15	the	the	DET
faba-77	100	16	high	high	ADJ
faba-77	100	17	return	return	NOUN
faba-77	100	18	they	they	PRON
faba-77	100	19	may	may	AUX
faba-77	100	20	get	get	VERB
faba-77	100	21	,	,	PUNCT
faba-77	100	22	the	the	DET
faba-77	100	23	companies	company	NOUN
faba-77	100	24	with	with	ADP
faba-77	100	25	high	high	ADJ
faba-77	100	26	quality	quality	NOUN
faba-77	100	27	accounting	accounting	NOUN
faba-77	100	28	information	information	NOUN
faba-77	100	29	may	may	AUX
faba-77	100	30	easily	easily	ADV
faba-77	100	31	raise	raise	VERB
faba-77	100	32	capital	capital	NOUN
faba-77	100	33	.	.	PUNCT
faba-77	101	1	the	the	DET
faba-77	101	2	decision	decision	NOUN
faba-77	101	3	usefulness	usefulness	NOUN
faba-77	101	4	theory	theory	NOUN
faba-77	101	5	is	be	AUX
faba-77	101	6	based	base	VERB
faba-77	101	7	on	on	ADP
faba-77	101	8	the	the	DET
faba-77	101	9	iasb	iasb	NOUN
faba-77	101	10	and	and	CCONJ
faba-77	101	11	fasb	fasb	NOUN
faba-77	101	12	conceptual	conceptual	ADJ
faba-77	101	13	frameworks	framework	NOUN
faba-77	101	14	(	(	PUNCT
faba-77	101	15	dunne	dunne	PROPN
faba-77	101	16	et	et	PROPN
faba-77	101	17	al	al	PROPN
faba-77	101	18	.	.	PROPN
faba-77	101	19	,	,	PUNCT
faba-77	101	20	2008	2008	NUM
faba-77	101	21	)	)	PUNCT
faba-77	101	22	.	.	PUNCT
faba-77	102	1	these	these	DET
faba-77	102	2	frameworks	framework	NOUN
faba-77	102	3	state	state	VERB
faba-77	102	4	that	that	SCONJ
faba-77	102	5	the	the	DET
faba-77	102	6	purpose	purpose	NOUN
faba-77	102	7	of	of	ADP
faba-77	102	8	financial	financial	ADJ
faba-77	102	9	reports	report	NOUN
faba-77	102	10	is	be	AUX
faba-77	102	11	the	the	DET
faba-77	102	12	provision	provision	NOUN
faba-77	102	13	of	of	ADP
faba-77	102	14	useful	useful	ADJ
faba-77	102	15	information	information	NOUN
faba-77	102	16	about	about	ADP
faba-77	102	17	the	the	DET
faba-77	102	18	financial	financial	ADJ
faba-77	102	19	position	position	NOUN
faba-77	102	20	,	,	PUNCT
faba-77	102	21	performance	performance	NOUN
faba-77	102	22	and	and	CCONJ
faba-77	102	23	changes	change	NOUN
faba-77	102	24	in	in	ADP
faba-77	102	25	financial	financial	ADJ
faba-77	102	26	status	status	NOUN
faba-77	102	27	of	of	ADP
faba-77	102	28	an	an	DET
faba-77	102	29	entity	entity	NOUN
faba-77	102	30	,	,	PUNCT
faba-77	102	31	to	to	ADP
faba-77	102	32	investors	investor	NOUN
faba-77	102	33	,	,	PUNCT
faba-77	102	34	lenders	lender	NOUN
faba-77	102	35	and	and	CCONJ
faba-77	102	36	others	other	NOUN
faba-77	102	37	users	user	NOUN
faba-77	102	38	(	(	PUNCT
faba-77	102	39	ifrs	ifrs	PROPN
faba-77	102	40	,	,	PUNCT
faba-77	102	41	2010	2010	NUM
faba-77	102	42	)	)	PUNCT
faba-77	102	43	.	.	PUNCT
faba-77	103	1	accounting	accounting	NOUN
faba-77	103	2	information	information	NOUN
faba-77	103	3	is	be	AUX
faba-77	103	4	useful	useful	ADJ
faba-77	103	5	if	if	SCONJ
faba-77	103	6	it	it	PRON
faba-77	103	7	is	be	AUX
faba-77	103	8	relevant	relevant	ADJ
faba-77	103	9	and	and	CCONJ
faba-77	103	10	reliable	reliable	ADJ
faba-77	103	11	.	.	PUNCT
faba-77	104	1	ifrs	ifrs	PROPN
faba-77	104	2	(	(	PUNCT
faba-77	104	3	2010	2010	NUM
faba-77	104	4	)	)	PUNCT
faba-77	104	5	emphasizes	emphasize	VERB
faba-77	104	6	that	that	SCONJ
faba-77	104	7	such	such	ADJ
faba-77	104	8	information	information	NOUN
faba-77	104	9	should	should	AUX
faba-77	104	10	facilitate	facilitate	VERB
faba-77	104	11	the	the	DET
faba-77	104	12	decision	decision	NOUN
faba-77	104	13	making	make	VERB
faba-77	104	14	process	process	NOUN
faba-77	104	15	of	of	ADP
faba-77	104	16	the	the	DET
faba-77	104	17	users	user	NOUN
faba-77	104	18	.	.	PUNCT
faba-77	105	1	in	in	ADP
faba-77	105	2	fact	fact	NOUN
faba-77	105	3	,	,	PUNCT
faba-77	105	4	accounting	accounting	NOUN
faba-77	105	5	information	information	NOUN
faba-77	105	6	is	be	AUX
faba-77	105	7	used	use	VERB
faba-77	105	8	by	by	ADP
faba-77	105	9	users	user	NOUN
faba-77	105	10	for	for	ADP
faba-77	105	11	different	different	ADJ
faba-77	105	12	purposes	purpose	NOUN
faba-77	105	13	and	and	CCONJ
faba-77	105	14	is	be	AUX
faba-77	105	15	useful	useful	ADJ
faba-77	105	16	if	if	SCONJ
faba-77	105	17	it	it	PRON
faba-77	105	18	allows	allow	VERB
faba-77	105	19	them	they	PRON
faba-77	105	20	to	to	PART
faba-77	105	21	achieve	achieve	VERB
faba-77	105	22	their	their	PRON
faba-77	105	23	goals	goal	NOUN
faba-77	105	24	.	.	PUNCT
faba-77	106	1	furthermore	furthermore	ADV
faba-77	106	2	,	,	PUNCT
faba-77	106	3	information	information	NOUN
faba-77	106	4	is	be	AUX
faba-77	106	5	useful	useful	ADJ
faba-77	106	6	if	if	SCONJ
faba-77	106	7	its	its	PRON
faba-77	106	8	communication	communication	NOUN
faba-77	106	9	to	to	ADP
faba-77	106	10	the	the	DET
faba-77	106	11	market	market	NOUN
faba-77	106	12	leads	lead	VERB
faba-77	106	13	to	to	ADP
faba-77	106	14	the	the	DET
faba-77	106	15	reactions	reaction	NOUN
faba-77	106	16	of	of	ADP
faba-77	106	17	users	user	NOUN
faba-77	106	18	(	(	PUNCT
faba-77	106	19	chan	chan	PROPN
faba-77	106	20	et	et	PROPN
faba-77	106	21	al	al	PROPN
faba-77	106	22	.	.	PROPN
faba-77	106	23	,	,	PUNCT
faba-77	106	24	2006	2006	NUM
faba-77	106	25	)	)	PUNCT
faba-77	106	26	.	.	PUNCT
faba-77	107	1	such	such	ADJ
faba-77	107	2	reactions	reaction	NOUN
faba-77	107	3	can	can	AUX
faba-77	107	4	be	be	AUX
faba-77	107	5	observed	observe	VERB
faba-77	107	6	through	through	ADP
faba-77	107	7	changes	change	NOUN
faba-77	107	8	in	in	ADP
faba-77	107	9	security	security	NOUN
faba-77	107	10	prices	price	NOUN
faba-77	107	11	or	or	CCONJ
faba-77	107	12	trade	trade	NOUN
faba-77	107	13	volumes	volume	NOUN
faba-77	107	14	.	.	PUNCT
faba-77	108	1	the	the	DET
faba-77	108	2	decision	decision	NOUN
faba-77	108	3	usefulness	usefulness	NOUN
faba-77	108	4	theory	theory	NOUN
faba-77	108	5	further	far	ADV
faba-77	108	6	stresses	stress	VERB
faba-77	108	7	that	that	SCONJ
faba-77	108	8	useful	useful	ADJ
faba-77	108	9	accounting	accounting	NOUN
faba-77	108	10	information	information	NOUN
faba-77	108	11	supplies	supply	VERB
faba-77	108	12	knowledge	knowledge	NOUN
faba-77	108	13	about	about	ADP
faba-77	108	14	the	the	DET
faba-77	108	15	past	past	ADJ
faba-77	108	16	performance	performance	NOUN
faba-77	108	17	of	of	ADP
faba-77	108	18	the	the	DET
faba-77	108	19	company	company	NOUN
faba-77	108	20	and	and	CCONJ
faba-77	108	21	allows	allow	VERB
faba-77	108	22	for	for	ADP
faba-77	108	23	the	the	DET
faba-77	108	24	accurate	accurate	ADJ
faba-77	108	25	forecast	forecast	NOUN
faba-77	108	26	of	of	ADP
faba-77	108	27	its	its	PRON
faba-77	108	28	future	future	ADJ
faba-77	108	29	performance	performance	NOUN
faba-77	108	30	.	.	PUNCT
faba-77	109	1	this	this	DET
faba-77	109	2	study	study	NOUN
faba-77	109	3	lean	lean	VERB
faba-77	109	4	on	on	ADP
faba-77	109	5	the	the	DET
faba-77	109	6	decision	decision	NOUN
faba-77	109	7	usefulness	usefulness	NOUN
faba-77	109	8	and	and	CCONJ
faba-77	109	9	capital	capital	NOUN
faba-77	109	10	needs	need	VERB
faba-77	109	11	theories	theory	NOUN
faba-77	109	12	since	since	SCONJ
faba-77	109	13	they	they	PRON
faba-77	109	14	allow	allow	VERB
faba-77	109	15	for	for	ADP
faba-77	109	16	the	the	DET
faba-77	109	17	examination	examination	NOUN
faba-77	109	18	of	of	ADP
faba-77	109	19	accounting	accounting	NOUN
faba-77	109	20	information	information	NOUN
faba-77	109	21	provided	provide	VERB
faba-77	109	22	to	to	ADP
faba-77	109	23	the	the	DET
faba-77	109	24	capital	capital	NOUN
faba-77	109	25	market	market	NOUN
faba-77	109	26	participants	participant	NOUN
faba-77	109	27	using	use	VERB
faba-77	109	28	factors	factor	NOUN
faba-77	109	29	that	that	PRON
faba-77	109	30	may	may	AUX
faba-77	109	31	influence	influence	VERB
faba-77	109	32	that	that	DET
faba-77	109	33	information	information	NOUN
faba-77	109	34	.	.	PUNCT
faba-77	110	1	furthermore	furthermore	ADV
faba-77	110	2	,	,	PUNCT
faba-77	110	3	these	these	DET
faba-77	110	4	theories	theory	NOUN
faba-77	110	5	have	have	AUX
faba-77	110	6	been	be	AUX
faba-77	110	7	successfully	successfully	ADV
faba-77	110	8	applied	apply	VERB
faba-77	110	9	in	in	ADP
faba-77	110	10	related	related	ADJ
faba-77	110	11	studies	study	NOUN
faba-77	110	12	to	to	PART
faba-77	110	13	answer	answer	VERB
faba-77	110	14	research	research	NOUN
faba-77	110	15	questions	question	NOUN
faba-77	110	16	(	(	PUNCT
faba-77	110	17	dunne	dunne	PROPN
faba-77	110	18	et	et	PROPN
faba-77	110	19	al	al	PROPN
faba-77	110	20	.	.	PROPN
faba-77	110	21	,	,	PUNCT
faba-77	110	22	2008	2008	NUM
faba-77	110	23	;	;	PUNCT
faba-77	110	24	tollerson	tollerson	NOUN
faba-77	110	25	,	,	PUNCT
faba-77	110	26	2012	2012	NUM
faba-77	110	27	;	;	PUNCT
faba-77	110	28	eliwa	eliwa	VERB
faba-77	110	29	,	,	PUNCT
faba-77	110	30	2015	2015	NUM
faba-77	110	31	)	)	PUNCT
faba-77	110	32	.	.	PUNCT
faba-77	111	1	hypotheses	hypothese	VERB
faba-77	111	2	development	development	NOUN
faba-77	111	3	earnings	earning	NOUN
faba-77	111	4	quality	quality	NOUN
faba-77	111	5	is	be	AUX
faba-77	111	6	a	a	DET
faba-77	111	7	multidimensional	multidimensional	ADJ
faba-77	111	8	concept	concept	NOUN
faba-77	111	9	,	,	PUNCT
faba-77	111	10	as	as	ADP
faba-77	111	11	such	such	ADJ
faba-77	111	12	,	,	PUNCT
faba-77	111	13	it	it	PRON
faba-77	111	14	is	be	AUX
faba-77	111	15	measured	measure	VERB
faba-77	111	16	with	with	ADP
faba-77	111	17	many	many	ADJ
faba-77	111	18	properties	property	NOUN
faba-77	111	19	(	(	PUNCT
faba-77	111	20	perotti	perotti	VERB
faba-77	111	21	and	and	CCONJ
faba-77	111	22	wagenhofer	wagenhofer	VERB
faba-77	111	23	,	,	PUNCT
faba-77	111	24	2014	2014	NUM
faba-77	111	25	)	)	PUNCT
faba-77	111	26	.	.	PUNCT
faba-77	112	1	the	the	DET
faba-77	112	2	different	different	ADJ
faba-77	112	3	earnings	earning	NOUN
faba-77	112	4	quality	quality	NOUN
faba-77	112	5	properties	property	NOUN
faba-77	112	6	attempt	attempt	VERB
faba-77	112	7	to	to	PART
faba-77	112	8	portray	portray	VERB
faba-77	112	9	the	the	DET
faba-77	112	10	quality	quality	NOUN
faba-77	112	11	of	of	ADP
faba-77	112	12	financial	financial	ADJ
faba-77	112	13	reports	report	NOUN
faba-77	112	14	as	as	ADV
faba-77	112	15	well	well	ADV
faba-77	112	16	as	as	ADP
faba-77	112	17	their	their	PRON
faba-77	112	18	relevance	relevance	NOUN
faba-77	112	19	and	and	CCONJ
faba-77	112	20	usefulness	usefulness	NOUN
faba-77	112	21	to	to	ADP
faba-77	112	22	the	the	DET
faba-77	112	23	users	user	NOUN
faba-77	112	24	.	.	PUNCT
faba-77	113	1	in	in	ADP
faba-77	113	2	this	this	DET
faba-77	113	3	study	study	NOUN
faba-77	113	4	,	,	PUNCT
faba-77	113	5	five	five	NUM
faba-77	113	6	properties	property	NOUN
faba-77	113	7	of	of	ADP
faba-77	113	8	earnings	earning	NOUN
faba-77	113	9	quality	quality	NOUN
faba-77	113	10	,	,	PUNCT
faba-77	113	11	namely	namely	ADV
faba-77	113	12	,	,	PUNCT
faba-77	113	13	accrual	accrual	ADJ
faba-77	113	14	quality	quality	NOUN
faba-77	113	15	,	,	PUNCT
faba-77	113	16	conservatism	conservatism	NOUN
faba-77	113	17	,	,	PUNCT
faba-77	113	18	earnings	earning	NOUN
faba-77	113	19	persistence	persistence	NOUN
faba-77	113	20	,	,	PUNCT
faba-77	113	21	earnings	earning	NOUN
faba-77	113	22	predictability	predictability	NOUN
faba-77	113	23	and	and	CCONJ
faba-77	113	24	earnings	earning	NOUN
faba-77	113	25	smoothness	smoothness	NOUN
faba-77	113	26	are	be	AUX
faba-77	113	27	considered	consider	VERB
faba-77	113	28	.	.	PUNCT
faba-77	114	1	these	these	DET
faba-77	114	2	properties	property	NOUN
faba-77	114	3	are	be	AUX
faba-77	114	4	examined	examine	VERB
faba-77	114	5	individually	individually	ADV
faba-77	114	6	as	as	ADV
faba-77	114	7	well	well	ADV
faba-77	114	8	as	as	ADP
faba-77	114	9	aggregately	aggregately	ADV
faba-77	114	10	.	.	PUNCT
faba-77	115	1	since	since	SCONJ
faba-77	115	2	each	each	DET
faba-77	115	3	property	property	NOUN
faba-77	115	4	of	of	ADP
faba-77	115	5	earnings	earning	NOUN
faba-77	115	6	is	be	AUX
faba-77	115	7	unique	unique	ADJ
faba-77	115	8	,	,	PUNCT
faba-77	115	9	unrelated	unrelated	ADJ
faba-77	115	10	to	to	ADP
faba-77	115	11	others	other	NOUN
faba-77	115	12	properties	property	NOUN
faba-77	115	13	and	and	CCONJ
faba-77	115	14	captures	capture	VERB
faba-77	115	15	a	a	DET
faba-77	115	16	specific	specific	ADJ
faba-77	115	17	aspect	aspect	NOUN
faba-77	115	18	of	of	ADP
faba-77	115	19	the	the	DET
faba-77	115	20	firm	firm	NOUN
faba-77	115	21	’s	’s	PART
faba-77	115	22	reported	report	VERB
faba-77	115	23	earnings	earning	NOUN
faba-77	115	24	,	,	PUNCT
faba-77	115	25	it	it	PRON
faba-77	115	26	is	be	AUX
faba-77	115	27	conjectured	conjecture	VERB
faba-77	115	28	that	that	SCONJ
faba-77	115	29	each	each	DET
faba-77	115	30	property	property	NOUN
faba-77	115	31	differently	differently	ADV
faba-77	115	32	affects	affect	VERB
faba-77	115	33	the	the	DET
faba-77	115	34	performance	performance	NOUN
faba-77	115	35	of	of	ADP
faba-77	115	36	the	the	DET
faba-77	115	37	company	company	NOUN
faba-77	115	38	as	as	ADP
faba-77	115	39	compared	compare	VERB
faba-77	115	40	to	to	ADP
faba-77	115	41	the	the	DET
faba-77	115	42	combined	combined	ADJ
faba-77	115	43	effect	effect	NOUN
faba-77	115	44	of	of	ADP
faba-77	115	45	the	the	DET
faba-77	115	46	properties	property	NOUN
faba-77	115	47	.	.	PUNCT
faba-77	116	1	therefore	therefore	ADV
faba-77	116	2	the	the	DET
faba-77	116	3	following	follow	VERB
faba-77	116	4	hypothesis	hypothesis	NOUN
faba-77	116	5	is	be	AUX
faba-77	116	6	formulated	formulate	VERB
faba-77	116	7	:	:	PUNCT
faba-77	116	8	h1	h1	PROPN
faba-77	116	9	:	:	PUNCT
faba-77	116	10	the	the	DET
faba-77	116	11	individuals	individual	NOUN
faba-77	116	12	and	and	CCONJ
faba-77	116	13	aggregate	aggregate	ADJ
faba-77	116	14	measures	measure	NOUN
faba-77	116	15	of	of	ADP
faba-77	116	16	earnings	earning	NOUN
faba-77	116	17	quality	quality	NOUN
faba-77	116	18	influence	influence	NOUN
faba-77	116	19	the	the	DET
faba-77	116	20	company	company	NOUN
faba-77	116	21	’s	’s	PART
faba-77	116	22	performance	performance	NOUN
faba-77	116	23	.	.	PUNCT
faba-77	117	1	finance	finance	NOUN
faba-77	117	2	,	,	PUNCT
faba-77	117	3	accounting	accounting	NOUN
faba-77	117	4	and	and	CCONJ
faba-77	117	5	business	business	NOUN
faba-77	117	6	analysis	analysis	NOUN
faba-77	117	7	4	4	NUM
faba-77	117	8	(	(	PUNCT
faba-77	117	9	1	1	NUM
faba-77	117	10	)	)	PUNCT
faba-77	117	11	2022	2022	NUM
faba-77	117	12	5	5	NUM
faba-77	117	13	to	to	PART
faba-77	117	14	support	support	VERB
faba-77	117	15	h1	h1	PROPN
faba-77	117	16	,	,	PUNCT
faba-77	117	17	each	each	PRON
faba-77	117	18	of	of	ADP
faba-77	117	19	the	the	DET
faba-77	117	20	properties	property	NOUN
faba-77	117	21	considered	consider	VERB
faba-77	117	22	is	be	AUX
faba-77	117	23	briefly	briefly	ADV
faba-77	117	24	discussed	discuss	VERB
faba-77	117	25	to	to	PART
faba-77	117	26	illustration	illustration	NOUN
faba-77	117	27	its	its	PRON
faba-77	117	28	effect	effect	NOUN
faba-77	117	29	on	on	ADP
faba-77	117	30	the	the	DET
faba-77	117	31	company	company	NOUN
faba-77	117	32	’s	’s	PART
faba-77	117	33	performance	performance	NOUN
faba-77	117	34	.	.	PUNCT
faba-77	118	1	furthermore	furthermore	ADV
faba-77	118	2	,	,	PUNCT
faba-77	118	3	specific	specific	ADJ
faba-77	118	4	hypotheses	hypothesis	NOUN
faba-77	118	5	are	be	AUX
faba-77	118	6	formulated	formulate	VERB
faba-77	118	7	for	for	ADP
faba-77	118	8	each	each	DET
faba-77	118	9	earnings	earning	NOUN
faba-77	118	10	quality	quality	NOUN
faba-77	118	11	property	property	NOUN
faba-77	118	12	as	as	ADV
faba-77	118	13	well	well	ADV
faba-77	118	14	as	as	ADP
faba-77	118	15	for	for	ADP
faba-77	118	16	the	the	DET
faba-77	118	17	aggregate	aggregate	ADJ
faba-77	118	18	earnings	earning	NOUN
faba-77	118	19	quality	quality	NOUN
faba-77	118	20	property	property	NOUN
faba-77	118	21	,	,	PUNCT
faba-77	118	22	in	in	ADP
faba-77	118	23	support	support	NOUN
faba-77	118	24	of	of	ADP
faba-77	118	25	the	the	DET
faba-77	118	26	corresponding	corresponding	ADJ
faba-77	118	27	hypothesis	hypothesis	NOUN
faba-77	118	28	.	.	PUNCT
faba-77	119	1	accrual	accrual	ADJ
faba-77	119	2	quality	quality	NOUN
faba-77	119	3	accrual	accrual	ADJ
faba-77	119	4	quality	quality	NOUN
faba-77	119	5	is	be	AUX
faba-77	119	6	described	describe	VERB
faba-77	119	7	by	by	ADP
faba-77	119	8	dechow	dechow	ADV
faba-77	119	9	and	and	CCONJ
faba-77	119	10	dichev	dichev	PROPN
faba-77	119	11	(	(	PUNCT
faba-77	119	12	2002	2002	NUM
faba-77	119	13	)	)	PUNCT
faba-77	119	14	as	as	ADP
faba-77	119	15	“	"	PUNCT
faba-77	119	16	the	the	DET
faba-77	119	17	extent	extent	NOUN
faba-77	119	18	to	to	PART
faba-77	119	19	which	which	PRON
faba-77	119	20	working	work	VERB
faba-77	119	21	capital	capital	NOUN
faba-77	119	22	accrual	accrual	ADJ
faba-77	119	23	maps	map	NOUN
faba-77	119	24	into	into	ADP
faba-77	119	25	cash	cash	NOUN
faba-77	119	26	flow	flow	NOUN
faba-77	119	27	realization	realization	NOUN
faba-77	119	28	”	"	PUNCT
faba-77	119	29	.	.	PUNCT
faba-77	120	1	this	this	DET
faba-77	120	2	definition	definition	NOUN
faba-77	120	3	of	of	ADP
faba-77	120	4	accrual	accrual	ADJ
faba-77	120	5	highlights	highlight	NOUN
faba-77	120	6	one	one	NUM
faba-77	120	7	of	of	ADP
faba-77	120	8	the	the	DET
faba-77	120	9	functions	function	NOUN
faba-77	120	10	of	of	ADP
faba-77	120	11	accrual	accrual	ADJ
faba-77	120	12	accounting	accounting	NOUN
faba-77	120	13	,	,	PUNCT
faba-77	120	14	which	which	PRON
faba-77	120	15	is	be	AUX
faba-77	120	16	the	the	DET
faba-77	120	17	adjustment	adjustment	NOUN
faba-77	120	18	in	in	ADP
faba-77	120	19	recognition	recognition	NOUN
faba-77	120	20	of	of	ADP
faba-77	120	21	cash	cash	NOUN
faba-77	120	22	flow	flow	NOUN
faba-77	120	23	over	over	ADP
faba-77	120	24	time	time	NOUN
faba-77	120	25	.	.	PUNCT
faba-77	121	1	the	the	DET
faba-77	121	2	authors	author	NOUN
faba-77	121	3	demonstrated	demonstrate	VERB
faba-77	121	4	that	that	SCONJ
faba-77	121	5	a	a	DET
faba-77	121	6	“	"	PUNCT
faba-77	121	7	poor	poor	ADJ
faba-77	121	8	matching	matching	NOUN
faba-77	121	9	”	"	PUNCT
faba-77	121	10	means	mean	VERB
faba-77	121	11	that	that	SCONJ
faba-77	121	12	the	the	DET
faba-77	121	13	quality	quality	NOUN
faba-77	121	14	of	of	ADP
faba-77	121	15	earnings	earning	NOUN
faba-77	121	16	is	be	AUX
faba-77	121	17	lower	low	ADJ
faba-77	121	18	.	.	PUNCT
faba-77	122	1	this	this	DET
faba-77	122	2	function	function	NOUN
faba-77	122	3	of	of	ADP
faba-77	122	4	accrual	accrual	ADJ
faba-77	122	5	(	(	PUNCT
faba-77	122	6	adjustment	adjustment	NOUN
faba-77	122	7	in	in	ADP
faba-77	122	8	recognition	recognition	NOUN
faba-77	122	9	of	of	ADP
faba-77	122	10	revenue	revenue	NOUN
faba-77	122	11	over	over	ADP
faba-77	122	12	time	time	NOUN
faba-77	122	13	)	)	PUNCT
faba-77	122	14	allowed	allow	VERB
faba-77	122	15	some	some	DET
faba-77	122	16	studies	study	NOUN
faba-77	122	17	to	to	PART
faba-77	122	18	argue	argue	VERB
faba-77	122	19	that	that	SCONJ
faba-77	122	20	accrual	accrual	ADJ
faba-77	122	21	is	be	AUX
faba-77	122	22	a	a	DET
faba-77	122	23	desirable	desirable	ADJ
faba-77	122	24	property	property	NOUN
faba-77	122	25	of	of	ADP
faba-77	122	26	earnings	earning	NOUN
faba-77	122	27	quality	quality	NOUN
faba-77	122	28	,	,	PUNCT
faba-77	122	29	since	since	SCONJ
faba-77	122	30	it	it	PRON
faba-77	122	31	measures	measure	VERB
faba-77	122	32	the	the	DET
faba-77	122	33	earnings	earning	NOUN
faba-77	122	34	better	well	ADV
faba-77	122	35	as	as	SCONJ
faba-77	122	36	compared	compare	VERB
faba-77	122	37	to	to	ADP
faba-77	122	38	cash	cash	NOUN
faba-77	122	39	flow	flow	NOUN
faba-77	122	40	(	(	PUNCT
faba-77	122	41	dechow	dechow	X
faba-77	122	42	et	et	PROPN
faba-77	122	43	al	al	PROPN
faba-77	122	44	.	.	PROPN
faba-77	122	45	,	,	PUNCT
faba-77	122	46	1994	1994	NUM
faba-77	122	47	;	;	PUNCT
faba-77	122	48	kim	kim	PROPN
faba-77	122	49	et	et	PROPN
faba-77	122	50	al	al	PROPN
faba-77	122	51	.	.	PROPN
faba-77	122	52	,	,	PUNCT
faba-77	122	53	2005	2005	NUM
faba-77	122	54	;	;	PUNCT
faba-77	122	55	barth	barth	NOUN
faba-77	122	56	et	et	PROPN
faba-77	122	57	al	al	PROPN
faba-77	122	58	.	.	PROPN
faba-77	122	59	,	,	PUNCT
faba-77	122	60	2016	2016	NUM
faba-77	122	61	)	)	PUNCT
faba-77	122	62	.	.	PUNCT
faba-77	123	1	however	however	ADV
faba-77	123	2	,	,	PUNCT
faba-77	123	3	it	it	PRON
faba-77	123	4	is	be	AUX
faba-77	123	5	also	also	ADV
faba-77	123	6	argued	argue	VERB
faba-77	123	7	that	that	SCONJ
faba-77	123	8	high	high	ADJ
faba-77	123	9	accrual	accrual	ADJ
faba-77	123	10	quality	quality	NOUN
faba-77	123	11	lowers	lower	VERB
faba-77	123	12	the	the	DET
faba-77	123	13	quality	quality	NOUN
faba-77	123	14	of	of	ADP
faba-77	123	15	reported	report	VERB
faba-77	123	16	earnings	earning	NOUN
faba-77	123	17	(	(	PUNCT
faba-77	123	18	dechow	dechow	ADJ
faba-77	123	19	and	and	CCONJ
faba-77	123	20	dichev	dichev	ADJ
faba-77	123	21	,	,	PUNCT
faba-77	123	22	2002	2002	NUM
faba-77	123	23	;	;	PUNCT
faba-77	123	24	dechow	dechow	ADJ
faba-77	123	25	and	and	CCONJ
faba-77	123	26	shrang	shrang	NOUN
faba-77	123	27	,	,	PUNCT
faba-77	123	28	2004	2004	NUM
faba-77	123	29	)	)	PUNCT
faba-77	123	30	.	.	PUNCT
faba-77	124	1	this	this	PRON
faba-77	124	2	is	be	AUX
faba-77	124	3	because	because	SCONJ
faba-77	124	4	accrual	accrual	ADJ
faba-77	124	5	is	be	AUX
faba-77	124	6	subjective	subjective	ADJ
faba-77	124	7	in	in	ADP
faba-77	124	8	nature	nature	NOUN
faba-77	124	9	and	and	CCONJ
faba-77	124	10	is	be	AUX
faba-77	124	11	subject	subject	ADJ
faba-77	124	12	to	to	ADP
faba-77	124	13	the	the	DET
faba-77	124	14	managers	manager	NOUN
faba-77	124	15	’	’	PART
faba-77	124	16	judgments	judgment	NOUN
faba-77	124	17	and	and	CCONJ
faba-77	124	18	estimations	estimation	NOUN
faba-77	124	19	.	.	PUNCT
faba-77	125	1	if	if	SCONJ
faba-77	125	2	these	these	DET
faba-77	125	3	estimations	estimation	NOUN
faba-77	125	4	are	be	AUX
faba-77	125	5	wrong	wrong	ADJ
faba-77	125	6	,	,	PUNCT
faba-77	125	7	the	the	DET
faba-77	125	8	true	true	ADJ
faba-77	125	9	performance	performance	NOUN
faba-77	125	10	of	of	ADP
faba-77	125	11	the	the	DET
faba-77	125	12	firm	firm	NOUN
faba-77	125	13	will	will	AUX
faba-77	125	14	be	be	AUX
faba-77	125	15	distorted	distort	VERB
faba-77	125	16	.	.	PUNCT
faba-77	126	1	furthermore	furthermore	ADV
faba-77	126	2	,	,	PUNCT
faba-77	126	3	chan	chan	PROPN
faba-77	126	4	et	et	PROPN
faba-77	126	5	al	al	PROPN
faba-77	126	6	.	.	PROPN
faba-77	126	7	(	(	PUNCT
faba-77	126	8	2006	2006	NUM
faba-77	126	9	)	)	PUNCT
faba-77	126	10	explained	explain	VERB
faba-77	126	11	that	that	SCONJ
faba-77	126	12	earnings	earning	NOUN
faba-77	126	13	manipulation	manipulation	NOUN
faba-77	126	14	is	be	AUX
faba-77	126	15	done	do	VERB
faba-77	126	16	through	through	ADP
faba-77	126	17	the	the	DET
faba-77	126	18	accrual	accrual	ADJ
faba-77	126	19	process	process	NOUN
faba-77	126	20	and	and	CCONJ
faba-77	126	21	francis	francis	PROPN
faba-77	126	22	et	et	PROPN
faba-77	126	23	al	al	PROPN
faba-77	126	24	.	.	PROPN
faba-77	127	1	(	(	PUNCT
faba-77	127	2	2005	2005	NUM
faba-77	127	3	)	)	PUNCT
faba-77	127	4	claimed	claim	VERB
faba-77	127	5	that	that	SCONJ
faba-77	127	6	accrual	accrual	ADJ
faba-77	127	7	quality	quality	NOUN
faba-77	127	8	increases	increase	VERB
faba-77	127	9	information	information	NOUN
faba-77	127	10	risk	risk	NOUN
faba-77	127	11	.	.	PUNCT
faba-77	128	1	the	the	DET
faba-77	128	2	authors	author	NOUN
faba-77	128	3	demonstrated	demonstrate	VERB
faba-77	128	4	empirically	empirically	ADV
faba-77	128	5	that	that	SCONJ
faba-77	128	6	investors	investor	NOUN
faba-77	128	7	assign	assign	VERB
faba-77	128	8	a	a	DET
faba-77	128	9	price	price	NOUN
faba-77	128	10	to	to	ADP
faba-77	128	11	accrual	accrual	ADJ
faba-77	128	12	quality	quality	NOUN
faba-77	128	13	,	,	PUNCT
faba-77	128	14	since	since	SCONJ
faba-77	128	15	they	they	PRON
faba-77	128	16	perceive	perceive	VERB
faba-77	128	17	the	the	DET
faba-77	128	18	accrual	accrual	ADJ
faba-77	128	19	quality	quality	NOUN
faba-77	128	20	as	as	ADP
faba-77	128	21	providing	provide	VERB
faba-77	128	22	information	information	NOUN
faba-77	128	23	that	that	PRON
faba-77	128	24	can	can	AUX
faba-77	128	25	not	not	PART
faba-77	128	26	be	be	AUX
faba-77	128	27	diversified	diversify	VERB
faba-77	128	28	.	.	PUNCT
faba-77	129	1	moreover	moreover	ADV
faba-77	129	2	,	,	PUNCT
faba-77	129	3	dechow	dechow	ADV
faba-77	129	4	et	et	PROPN
faba-77	129	5	al	al	PROPN
faba-77	129	6	.	.	PROPN
faba-77	129	7	(	(	PUNCT
faba-77	129	8	2010	2010	NUM
faba-77	129	9	)	)	PUNCT
faba-77	129	10	explained	explain	VERB
faba-77	129	11	that	that	SCONJ
faba-77	129	12	,	,	PUNCT
faba-77	129	13	even	even	ADV
faba-77	129	14	in	in	ADP
faba-77	129	15	the	the	DET
faba-77	129	16	absence	absence	NOUN
faba-77	129	17	of	of	ADP
faba-77	129	18	intentional	intentional	ADJ
faba-77	129	19	earnings	earning	NOUN
faba-77	129	20	manipulation	manipulation	NOUN
faba-77	129	21	,	,	PUNCT
faba-77	129	22	accrual	accrual	ADJ
faba-77	129	23	could	could	AUX
faba-77	129	24	provide	provide	VERB
faba-77	129	25	false	false	ADJ
faba-77	129	26	information	information	NOUN
faba-77	129	27	about	about	ADP
faba-77	129	28	the	the	DET
faba-77	129	29	financial	financial	ADJ
faba-77	129	30	reports	report	NOUN
faba-77	129	31	,	,	PUNCT
faba-77	129	32	since	since	SCONJ
faba-77	129	33	it	it	PRON
faba-77	129	34	is	be	AUX
faba-77	129	35	subject	subject	ADJ
faba-77	129	36	to	to	ADP
faba-77	129	37	unintentional	unintentional	ADJ
faba-77	129	38	errors	error	NOUN
faba-77	129	39	that	that	PRON
faba-77	129	40	emanate	emanate	VERB
faba-77	129	41	from	from	ADP
faba-77	129	42	the	the	DET
faba-77	129	43	improper	improper	ADJ
faba-77	129	44	application	application	NOUN
faba-77	129	45	of	of	ADP
faba-77	129	46	the	the	DET
faba-77	129	47	accounting	accounting	NOUN
faba-77	129	48	system	system	NOUN
faba-77	129	49	.	.	PUNCT
faba-77	130	1	in	in	ADP
faba-77	130	2	light	light	NOUN
faba-77	130	3	of	of	ADP
faba-77	130	4	the	the	DET
faba-77	130	5	above	above	NOUN
faba-77	130	6	,	,	PUNCT
faba-77	130	7	it	it	PRON
faba-77	130	8	can	can	AUX
faba-77	130	9	be	be	AUX
faba-77	130	10	concluded	conclude	VERB
faba-77	130	11	that	that	SCONJ
faba-77	130	12	accrual	accrual	ADJ
faba-77	130	13	quality	quality	NOUN
faba-77	130	14	negatively	negatively	ADV
faba-77	130	15	affects	affect	VERB
faba-77	130	16	the	the	DET
faba-77	130	17	company	company	NOUN
faba-77	130	18	’s	’s	PART
faba-77	130	19	performance	performance	NOUN
faba-77	130	20	.	.	PUNCT
faba-77	131	1	this	this	DET
faba-77	131	2	results	result	VERB
faba-77	131	3	in	in	ADP
faba-77	131	4	the	the	DET
faba-77	131	5	following	follow	VERB
faba-77	131	6	hypothesis	hypothesis	NOUN
faba-77	131	7	.	.	PUNCT
faba-77	132	1	h1a	h1a	NOUN
faba-77	132	2	:	:	PUNCT
faba-77	132	3	accrual	accrual	ADJ
faba-77	132	4	quality	quality	NOUN
faba-77	132	5	has	have	VERB
faba-77	132	6	a	a	DET
faba-77	132	7	negative	negative	ADJ
faba-77	132	8	effect	effect	NOUN
faba-77	132	9	on	on	ADP
faba-77	132	10	the	the	DET
faba-77	132	11	performance	performance	NOUN
faba-77	132	12	of	of	ADP
faba-77	132	13	a	a	DET
faba-77	132	14	company	company	NOUN
faba-77	132	15	.	.	PUNCT
faba-77	133	1	conservatism	conservatism	NOUN
faba-77	133	2	conservatism	conservatism	NOUN
faba-77	133	3	is	be	AUX
faba-77	133	4	a	a	DET
faba-77	133	5	desirable	desirable	ADJ
faba-77	133	6	property	property	NOUN
faba-77	133	7	of	of	ADP
faba-77	133	8	earnings	earning	NOUN
faba-77	133	9	,	,	PUNCT
faba-77	133	10	since	since	SCONJ
faba-77	133	11	it	it	PRON
faba-77	133	12	is	be	AUX
faba-77	133	13	a	a	DET
faba-77	133	14	qualitative	qualitative	ADJ
faba-77	133	15	characteristic	characteristic	NOUN
faba-77	133	16	of	of	ADP
faba-77	133	17	highquality	highquality	NOUN
faba-77	133	18	financial	financial	ADJ
faba-77	133	19	reports	report	NOUN
faba-77	133	20	(	(	PUNCT
faba-77	133	21	xu	xu	INTJ
faba-77	133	22	and	and	CCONJ
faba-77	133	23	lu	lu	PROPN
faba-77	133	24	,	,	PUNCT
faba-77	133	25	2008	2008	NUM
faba-77	133	26	;	;	PUNCT
faba-77	133	27	kan	kan	PROPN
faba-77	133	28	and	and	CCONJ
faba-77	133	29	watts	watt	NOUN
faba-77	133	30	,	,	PUNCT
faba-77	133	31	2009	2009	NUM
faba-77	133	32	)	)	PUNCT
faba-77	133	33	.	.	PUNCT
faba-77	134	1	it	it	PRON
faba-77	134	2	is	be	AUX
faba-77	134	3	a	a	DET
faba-77	134	4	principle	principle	NOUN
faba-77	134	5	that	that	PRON
faba-77	134	6	allows	allow	VERB
faba-77	134	7	accountants	accountant	NOUN
faba-77	134	8	to	to	PART
faba-77	134	9	be	be	AUX
faba-77	134	10	prudent	prudent	ADJ
faba-77	134	11	in	in	ADP
faba-77	134	12	recognition	recognition	NOUN
faba-77	134	13	of	of	ADP
faba-77	134	14	revenues	revenue	NOUN
faba-77	134	15	and	and	CCONJ
faba-77	134	16	losses	loss	NOUN
faba-77	134	17	.	.	PUNCT
faba-77	135	1	in	in	ADP
faba-77	135	2	fact	fact	NOUN
faba-77	135	3	,	,	PUNCT
faba-77	135	4	under	under	ADP
faba-77	135	5	this	this	DET
faba-77	135	6	principle	principle	NOUN
faba-77	135	7	,	,	PUNCT
faba-77	135	8	a	a	DET
faba-77	135	9	loss	loss	NOUN
faba-77	135	10	should	should	AUX
faba-77	135	11	be	be	AUX
faba-77	135	12	recognized	recognize	VERB
faba-77	135	13	when	when	SCONJ
faba-77	135	14	there	there	PRON
faba-77	135	15	is	be	VERB
faba-77	135	16	a	a	DET
faba-77	135	17	probability	probability	NOUN
faba-77	135	18	that	that	SCONJ
faba-77	135	19	the	the	DET
faba-77	135	20	loss	loss	NOUN
faba-77	135	21	will	will	AUX
faba-77	135	22	occur	occur	VERB
faba-77	135	23	in	in	ADP
faba-77	135	24	the	the	DET
faba-77	135	25	future	future	NOUN
faba-77	135	26	and	and	CCONJ
faba-77	135	27	that	that	SCONJ
faba-77	135	28	the	the	DET
faba-77	135	29	loss	loss	NOUN
faba-77	135	30	can	can	AUX
faba-77	135	31	be	be	AUX
faba-77	135	32	measured	measure	VERB
faba-77	135	33	reliably	reliably	ADV
faba-77	135	34	,	,	PUNCT
faba-77	135	35	whereas	whereas	SCONJ
faba-77	135	36	,	,	PUNCT
faba-77	135	37	the	the	DET
faba-77	135	38	recognition	recognition	NOUN
faba-77	135	39	of	of	ADP
faba-77	135	40	a	a	DET
faba-77	135	41	gain	gain	NOUN
faba-77	135	42	is	be	AUX
faba-77	135	43	postponed	postpone	VERB
faba-77	135	44	until	until	ADP
faba-77	135	45	realization	realization	NOUN
faba-77	135	46	.	.	PUNCT
faba-77	136	1	furthermore	furthermore	ADV
faba-77	136	2	,	,	PUNCT
faba-77	136	3	watts	watts	PROPN
faba-77	136	4	(	(	PUNCT
faba-77	136	5	2003	2003	NUM
faba-77	136	6	)	)	PUNCT
faba-77	136	7	believed	believe	VERB
faba-77	136	8	that	that	SCONJ
faba-77	136	9	market	market	NOUN
faba-77	136	10	participants	participant	NOUN
faba-77	136	11	prefer	prefer	VERB
faba-77	136	12	underestimated	underestimated	ADJ
faba-77	136	13	earnings	earning	NOUN
faba-77	136	14	compared	compare	VERB
faba-77	136	15	to	to	ADP
faba-77	136	16	overestimated	overestimate	VERB
faba-77	136	17	earnings	earning	NOUN
faba-77	136	18	,	,	PUNCT
faba-77	136	19	since	since	SCONJ
faba-77	136	20	the	the	DET
faba-77	136	21	former	former	ADJ
faba-77	136	22	occur	occur	VERB
faba-77	136	23	in	in	ADP
faba-77	136	24	rare	rare	ADJ
faba-77	136	25	circumstances	circumstance	NOUN
faba-77	136	26	.	.	PUNCT
faba-77	137	1	therefore	therefore	ADV
faba-77	137	2	,	,	PUNCT
faba-77	137	3	conservatism	conservatism	NOUN
faba-77	137	4	is	be	AUX
faba-77	137	5	useful	useful	ADJ
faba-77	137	6	for	for	ADP
faba-77	137	7	decisionmaking	decisionmake	VERB
faba-77	137	8	because	because	SCONJ
faba-77	137	9	it	it	PRON
faba-77	137	10	“	"	PUNCT
faba-77	137	11	captures	capture	VERB
faba-77	137	12	the	the	DET
faba-77	137	13	reliability	reliability	NOUN
faba-77	137	14	of	of	ADP
faba-77	137	15	earnings	earning	NOUN
faba-77	137	16	”	"	PUNCT
faba-77	137	17	and	and	CCONJ
faba-77	137	18	reduces	reduce	VERB
faba-77	137	19	management	management	NOUN
faba-77	137	20	incentives	incentive	NOUN
faba-77	137	21	to	to	PART
faba-77	137	22	manipulate	manipulate	VERB
faba-77	137	23	reported	report	VERB
faba-77	137	24	earnings	earning	NOUN
faba-77	137	25	(	(	PUNCT
faba-77	137	26	lafond	lafond	NOUN
faba-77	137	27	and	and	CCONJ
faba-77	137	28	watts	watt	NOUN
faba-77	137	29	,	,	PUNCT
faba-77	137	30	2008	2008	NUM
faba-77	137	31	)	)	PUNCT
faba-77	137	32	.	.	PUNCT
faba-77	138	1	there	there	PRON
faba-77	138	2	are	be	VERB
faba-77	138	3	two	two	NUM
faba-77	138	4	types	type	NOUN
faba-77	138	5	of	of	ADP
faba-77	138	6	conservatism	conservatism	NOUN
faba-77	138	7	,	,	PUNCT
faba-77	138	8	including	include	VERB
faba-77	138	9	conditional	conditional	ADJ
faba-77	138	10	and	and	CCONJ
faba-77	138	11	unconditional	unconditional	ADJ
faba-77	138	12	conservatisms	conservatism	NOUN
faba-77	138	13	(	(	PUNCT
faba-77	138	14	beaver	beaver	NOUN
faba-77	138	15	and	and	CCONJ
faba-77	138	16	ryan	ryan	PROPN
faba-77	138	17	,	,	PUNCT
faba-77	138	18	2005	2005	NUM
faba-77	138	19	;	;	PUNCT
faba-77	139	1	xu	xu	PROPN
faba-77	139	2	and	and	CCONJ
faba-77	139	3	lu	lu	PROPN
faba-77	139	4	,	,	PUNCT
faba-77	139	5	2008	2008	NUM
faba-77	139	6	)	)	PUNCT
faba-77	139	7	;	;	PUNCT
faba-77	139	8	both	both	DET
faba-77	139	9	types	type	NOUN
faba-77	139	10	of	of	ADP
faba-77	139	11	conservatism	conservatism	NOUN
faba-77	139	12	lead	lead	VERB
faba-77	139	13	to	to	ADP
faba-77	139	14	the	the	DET
faba-77	139	15	understatement	understatement	NOUN
faba-77	139	16	of	of	ADP
faba-77	139	17	earnings	earning	NOUN
faba-77	139	18	(	(	PUNCT
faba-77	139	19	beaver	beaver	NOUN
faba-77	139	20	and	and	CCONJ
faba-77	139	21	ryan	ryan	PROPN
faba-77	139	22	,	,	PUNCT
faba-77	139	23	2005	2005	NUM
faba-77	139	24	)	)	PUNCT
faba-77	139	25	and	and	CCONJ
faba-77	139	26	have	have	VERB
faba-77	139	27	different	different	ADJ
faba-77	139	28	impact	impact	NOUN
faba-77	139	29	of	of	ADP
faba-77	139	30	financial	financial	ADJ
faba-77	139	31	reports	report	NOUN
faba-77	139	32	(	(	PUNCT
faba-77	139	33	ruch	ruch	PROPN
faba-77	139	34	and	and	CCONJ
faba-77	139	35	taylor	taylor	PROPN
faba-77	139	36	,	,	PUNCT
faba-77	139	37	2015	2015	NUM
faba-77	139	38	)	)	PUNCT
faba-77	139	39	.	.	PUNCT
faba-77	140	1	to	to	PART
faba-77	140	2	examine	examine	VERB
faba-77	140	3	the	the	DET
faba-77	140	4	effect	effect	NOUN
faba-77	140	5	of	of	ADP
faba-77	140	6	conservatism	conservatism	NOUN
faba-77	140	7	on	on	ADP
faba-77	140	8	the	the	DET
faba-77	140	9	firm	firm	NOUN
faba-77	140	10	’s	’s	PART
faba-77	140	11	performance	performance	NOUN
faba-77	140	12	,	,	PUNCT
faba-77	140	13	the	the	DET
faba-77	140	14	following	follow	VERB
faba-77	140	15	hypothesis	hypothesis	NOUN
faba-77	140	16	is	be	AUX
faba-77	140	17	formulated	formulate	VERB
faba-77	140	18	.	.	PUNCT
faba-77	141	1	h1b	h1b	NOUN
faba-77	141	2	:	:	PUNCT
faba-77	141	3	conservatism	conservatism	NOUN
faba-77	141	4	has	have	VERB
faba-77	141	5	a	a	DET
faba-77	141	6	negative	negative	ADJ
faba-77	141	7	effect	effect	NOUN
faba-77	141	8	on	on	ADP
faba-77	141	9	the	the	DET
faba-77	141	10	performance	performance	NOUN
faba-77	141	11	of	of	ADP
faba-77	141	12	a	a	DET
faba-77	141	13	company	company	NOUN
faba-77	141	14	.	.	PUNCT
faba-77	142	1	persistence	persistence	NOUN
faba-77	142	2	and	and	CCONJ
faba-77	142	3	predictability	predictability	NOUN
faba-77	142	4	persistence	persistence	NOUN
faba-77	142	5	and	and	CCONJ
faba-77	142	6	predictability	predictability	NOUN
faba-77	142	7	capture	capture	VERB
faba-77	142	8	the	the	DET
faba-77	142	9	ability	ability	NOUN
faba-77	142	10	of	of	ADP
faba-77	142	11	reported	report	VERB
faba-77	142	12	earnings	earning	NOUN
faba-77	142	13	to	to	PART
faba-77	142	14	provide	provide	VERB
faba-77	142	15	useful	useful	ADJ
faba-77	142	16	information	information	NOUN
faba-77	142	17	to	to	ADP
faba-77	142	18	the	the	DET
faba-77	142	19	users	user	NOUN
faba-77	142	20	.	.	PUNCT
faba-77	143	1	persistence	persistence	NOUN
faba-77	143	2	refers	refer	VERB
faba-77	143	3	to	to	ADP
faba-77	143	4	the	the	DET
faba-77	143	5	stability	stability	NOUN
faba-77	143	6	of	of	ADP
faba-77	143	7	earnings	earning	NOUN
faba-77	143	8	(	(	PUNCT
faba-77	143	9	dechow	dechow	ADJ
faba-77	143	10	and	and	CCONJ
faba-77	143	11	ge	ge	PROPN
faba-77	143	12	,	,	PUNCT
faba-77	143	13	2006	2006	NUM
faba-77	143	14	)	)	PUNCT
faba-77	143	15	,	,	PUNCT
faba-77	143	16	whereas	whereas	SCONJ
faba-77	143	17	,	,	PUNCT
faba-77	143	18	predictability	predictability	NOUN
faba-77	143	19	refers	refer	VERB
faba-77	143	20	to	to	ADP
faba-77	143	21	past	past	ADJ
faba-77	143	22	earnings	earning	NOUN
faba-77	143	23	’	'	PUNCT
faba-77	143	24	ability	ability	NOUN
faba-77	143	25	to	to	PART
faba-77	143	26	predict	predict	VERB
faba-77	143	27	future	future	ADJ
faba-77	143	28	earnings	earning	NOUN
faba-77	143	29	(	(	PUNCT
faba-77	143	30	lipe	lipe	NOUN
faba-77	143	31	,	,	PUNCT
faba-77	143	32	1990	1990	NUM
faba-77	143	33	)	)	PUNCT
faba-77	143	34	.	.	PUNCT
faba-77	144	1	according	accord	VERB
faba-77	144	2	to	to	ADP
faba-77	144	3	francis	francis	PROPN
faba-77	144	4	(	(	PUNCT
faba-77	144	5	2004	2004	NUM
faba-77	144	6	)	)	PUNCT
faba-77	144	7	and	and	CCONJ
faba-77	144	8	dichev	dichev	NOUN
faba-77	144	9	and	and	CCONJ
faba-77	144	10	tang	tang	PROPN
faba-77	144	11	(	(	PUNCT
faba-77	144	12	2009	2009	NUM
faba-77	144	13	)	)	PUNCT
faba-77	144	14	,	,	PUNCT
faba-77	144	15	earnings	earning	NOUN
faba-77	144	16	that	that	PRON
faba-77	144	17	are	be	AUX
faba-77	144	18	more	more	ADV
faba-77	144	19	persistent	persistent	ADJ
faba-77	144	20	and	and	CCONJ
faba-77	144	21	predictable	predictable	ADJ
faba-77	144	22	reduce	reduce	VERB
faba-77	144	23	forecasting	forecasting	NOUN
faba-77	144	24	errors	error	NOUN
faba-77	144	25	and	and	CCONJ
faba-77	144	26	allow	allow	VERB
faba-77	144	27	financial	financial	ADJ
faba-77	144	28	analysts	analyst	NOUN
faba-77	144	29	to	to	PART
faba-77	144	30	determine	determine	VERB
faba-77	144	31	the	the	DET
faba-77	144	32	value	value	NOUN
faba-77	144	33	of	of	ADP
faba-77	144	34	the	the	DET
faba-77	144	35	firm	firm	NOUN
faba-77	144	36	more	more	ADV
faba-77	144	37	accurately	accurately	ADV
faba-77	144	38	.	.	PUNCT
faba-77	145	1	assuming	assume	VERB
faba-77	145	2	that	that	SCONJ
faba-77	145	3	more	more	ADV
faba-77	145	4	persistent	persistent	ADJ
faba-77	145	5	and	and	CCONJ
faba-77	145	6	predictable	predictable	ADJ
faba-77	145	7	earnings	earning	NOUN
faba-77	145	8	improve	improve	VERB
faba-77	145	9	earnings	earning	NOUN
faba-77	145	10	quality	quality	NOUN
faba-77	145	11	,	,	PUNCT
faba-77	145	12	the	the	DET
faba-77	145	13	following	follow	VERB
faba-77	145	14	hypotheses	hypothesis	NOUN
faba-77	145	15	can	can	AUX
faba-77	145	16	be	be	AUX
faba-77	145	17	formulated	formulate	VERB
faba-77	145	18	.	.	PUNCT
faba-77	146	1	h1c	h1c	ADJ
faba-77	146	2	:	:	PUNCT
faba-77	146	3	earnings	earning	NOUN
faba-77	146	4	persistence	persistence	NOUN
faba-77	146	5	has	have	VERB
faba-77	146	6	a	a	DET
faba-77	146	7	positive	positive	ADJ
faba-77	146	8	effect	effect	NOUN
faba-77	146	9	on	on	ADP
faba-77	146	10	the	the	DET
faba-77	146	11	performance	performance	NOUN
faba-77	146	12	of	of	ADP
faba-77	146	13	a	a	DET
faba-77	146	14	company	company	NOUN
faba-77	146	15	.	.	PUNCT
faba-77	147	1	h1d	h1d	NOUN
faba-77	147	2	:	:	PUNCT
faba-77	148	1	earnings	earning	NOUN
faba-77	148	2	predictability	predictability	NOUN
faba-77	148	3	has	have	VERB
faba-77	148	4	a	a	DET
faba-77	148	5	positive	positive	ADJ
faba-77	148	6	effect	effect	NOUN
faba-77	148	7	on	on	ADP
faba-77	148	8	the	the	DET
faba-77	148	9	performance	performance	NOUN
faba-77	148	10	of	of	ADP
faba-77	148	11	a	a	DET
faba-77	148	12	company	company	NOUN
faba-77	148	13	earnings	earning	NOUN
faba-77	148	14	smoothness	smoothness	ADJ
faba-77	148	15	earnings	earning	NOUN
faba-77	148	16	smoothness	smoothness	NOUN
faba-77	148	17	is	be	AUX
faba-77	148	18	a	a	DET
faba-77	148	19	technique	technique	NOUN
faba-77	148	20	used	use	VERB
faba-77	148	21	by	by	ADP
faba-77	148	22	managers	manager	NOUN
faba-77	148	23	’	'	PUNCT
faba-77	148	24	to	to	PART
faba-77	148	25	avoid	avoid	VERB
faba-77	148	26	the	the	DET
faba-77	148	27	fluctuation	fluctuation	NOUN
faba-77	148	28	of	of	ADP
faba-77	148	29	earnings	earning	NOUN
faba-77	148	30	.	.	PUNCT
faba-77	149	1	it	it	PRON
faba-77	149	2	is	be	AUX
faba-77	149	3	believed	believe	VERB
faba-77	149	4	that	that	SCONJ
faba-77	149	5	smoothness	smoothness	NOUN
faba-77	149	6	reduces	reduce	VERB
faba-77	149	7	the	the	DET
faba-77	149	8	earnings	earning	NOUN
faba-77	149	9	volatility	volatility	NOUN
faba-77	149	10	,	,	PUNCT
faba-77	149	11	making	make	VERB
faba-77	149	12	it	it	PRON
faba-77	149	13	more	more	ADV
faba-77	149	14	stable	stable	ADJ
faba-77	149	15	(	(	PUNCT
faba-77	149	16	beidleman	beidleman	ADJ
faba-77	149	17	,	,	PUNCT
faba-77	149	18	1973	1973	NUM
faba-77	149	19	;	;	PUNCT
faba-77	149	20	subramanyam	subramanyam	NOUN
faba-77	149	21	,	,	PUNCT
faba-77	149	22	1996	1996	NUM
faba-77	149	23	;	;	PUNCT
faba-77	149	24	tucker	tucker	PROPN
faba-77	149	25	and	and	CCONJ
faba-77	149	26	zarowin	zarowin	PROPN
faba-77	149	27	,	,	PUNCT
faba-77	149	28	2006	2006	NUM
faba-77	149	29	)	)	PUNCT
faba-77	149	30	.	.	PUNCT
faba-77	150	1	in	in	ADP
faba-77	150	2	turn	turn	NOUN
faba-77	150	3	,	,	PUNCT
faba-77	150	4	stable	stable	ADJ
faba-77	150	5	earnings	earning	NOUN
faba-77	150	6	facilitate	facilitate	VERB
faba-77	150	7	the	the	DET
faba-77	150	8	prediction	prediction	NOUN
faba-77	150	9	of	of	ADP
faba-77	150	10	future	future	ADJ
faba-77	150	11	earnings	earning	NOUN
faba-77	150	12	based	base	VERB
faba-77	150	13	on	on	ADP
faba-77	150	14	the	the	DET
faba-77	150	15	past	past	NOUN
faba-77	150	16	and	and	CCONJ
faba-77	150	17	current	current	ADJ
faba-77	150	18	earnings	earning	NOUN
faba-77	150	19	.	.	PUNCT
faba-77	151	1	goel	goel	PROPN
faba-77	151	2	&	&	CCONJ
faba-77	151	3	thakor	thakor	PROPN
faba-77	151	4	(	(	PUNCT
faba-77	151	5	2003	2003	NUM
faba-77	151	6	)	)	PUNCT
faba-77	151	7	and	and	CCONJ
faba-77	151	8	leuz	leuz	X
faba-77	151	9	et	et	PROPN
faba-77	151	10	al	al	PROPN
faba-77	151	11	.	.	PROPN
faba-77	152	1	(	(	PUNCT
faba-77	152	2	2003	2003	NUM
faba-77	152	3	)	)	PUNCT
faba-77	152	4	argued	argue	VERB
faba-77	152	5	that	that	SCONJ
faba-77	152	6	finance	finance	NOUN
faba-77	152	7	,	,	PUNCT
faba-77	152	8	accounting	accounting	NOUN
faba-77	152	9	and	and	CCONJ
faba-77	152	10	business	business	NOUN
faba-77	152	11	analysis	analysis	NOUN
faba-77	152	12	4	4	NUM
faba-77	152	13	(	(	PUNCT
faba-77	152	14	1	1	NUM
faba-77	152	15	)	)	PUNCT
faba-77	152	16	2022	2022	NUM
faba-77	152	17	6	6	NUM
faba-77	152	18	earnings	earning	NOUN
faba-77	152	19	smoothness	smoothness	NOUN
faba-77	152	20	decreases	decrease	VERB
faba-77	152	21	earnings	earning	NOUN
faba-77	152	22	quality	quality	NOUN
faba-77	152	23	,	,	PUNCT
faba-77	152	24	since	since	SCONJ
faba-77	152	25	managers	manager	NOUN
faba-77	152	26	take	take	VERB
faba-77	152	27	action	action	NOUN
faba-77	152	28	to	to	PART
faba-77	152	29	gain	gain	VERB
faba-77	152	30	the	the	DET
faba-77	152	31	capital	capital	NOUN
faba-77	152	32	market	market	NOUN
faba-77	152	33	’s	’s	PART
faba-77	152	34	advantage	advantage	NOUN
faba-77	152	35	.	.	PUNCT
faba-77	153	1	leuz	leuz	NOUN
faba-77	153	2	et	et	PROPN
faba-77	153	3	al	al	PROPN
faba-77	153	4	.	.	PROPN
faba-77	154	1	(	(	PUNCT
faba-77	154	2	2003	2003	NUM
faba-77	154	3	)	)	PUNCT
faba-77	154	4	further	far	ADV
faba-77	154	5	asserted	assert	VERB
faba-77	154	6	that	that	SCONJ
faba-77	154	7	smoothness	smoothness	NOUN
faba-77	154	8	is	be	AUX
faba-77	154	9	a	a	DET
faba-77	154	10	form	form	NOUN
faba-77	154	11	of	of	ADP
faba-77	154	12	earnings	earning	NOUN
faba-77	154	13	management	management	NOUN
faba-77	154	14	,	,	PUNCT
faba-77	154	15	which	which	PRON
faba-77	154	16	indicates	indicate	VERB
faba-77	154	17	a	a	DET
faba-77	154	18	poor	poor	ADJ
faba-77	154	19	earnings	earning	NOUN
faba-77	154	20	quality	quality	NOUN
faba-77	154	21	.	.	PUNCT
faba-77	155	1	mcinnis	mcinnis	PROPN
faba-77	155	2	(	(	PUNCT
faba-77	155	3	2010	2010	NUM
faba-77	155	4	)	)	PUNCT
faba-77	155	5	and	and	CCONJ
faba-77	155	6	erickson	erickson	PROPN
faba-77	155	7	et	et	PROPN
faba-77	155	8	al	al	PROPN
faba-77	155	9	.	.	PROPN
faba-77	155	10	(	(	PUNCT
faba-77	155	11	2017	2017	NUM
faba-77	155	12	)	)	PUNCT
faba-77	155	13	argued	argue	VERB
faba-77	155	14	that	that	SCONJ
faba-77	155	15	investors	investor	NOUN
faba-77	155	16	assess	assess	VERB
faba-77	155	17	their	their	PRON
faba-77	155	18	investment	investment	NOUN
faba-77	155	19	risks	risk	NOUN
faba-77	155	20	based	base	VERB
faba-77	155	21	on	on	ADP
faba-77	155	22	the	the	DET
faba-77	155	23	smoothing	smoothing	NOUN
faba-77	155	24	of	of	ADP
faba-77	155	25	operating	operate	VERB
faba-77	155	26	cash	cash	NOUN
faba-77	155	27	flow	flow	NOUN
faba-77	155	28	instead	instead	ADV
faba-77	155	29	of	of	ADP
faba-77	155	30	the	the	DET
faba-77	155	31	smoothing	smoothing	NOUN
faba-77	155	32	of	of	ADP
faba-77	155	33	earnings	earning	NOUN
faba-77	155	34	.	.	PUNCT
faba-77	156	1	in	in	ADP
faba-77	156	2	fact	fact	NOUN
faba-77	156	3	,	,	PUNCT
faba-77	156	4	the	the	DET
faba-77	156	5	smoothing	smoothing	NOUN
faba-77	156	6	of	of	ADP
faba-77	156	7	cash	cash	NOUN
faba-77	156	8	flow	flow	NOUN
faba-77	156	9	can	can	AUX
faba-77	156	10	not	not	PART
faba-77	156	11	be	be	AUX
faba-77	156	12	sustained	sustain	VERB
faba-77	156	13	over	over	ADP
faba-77	156	14	the	the	DET
faba-77	156	15	long	long	ADJ
faba-77	156	16	run	run	NOUN
faba-77	156	17	,	,	PUNCT
faba-77	156	18	as	as	SCONJ
faba-77	156	19	is	be	AUX
faba-77	156	20	the	the	DET
faba-77	156	21	case	case	NOUN
faba-77	156	22	with	with	ADP
faba-77	156	23	earnings	earning	NOUN
faba-77	156	24	.	.	PUNCT
faba-77	157	1	it	it	PRON
faba-77	157	2	is	be	AUX
faba-77	157	3	further	far	ADV
faba-77	157	4	argued	argue	VERB
faba-77	157	5	that	that	SCONJ
faba-77	157	6	opaque	opaque	ADJ
faba-77	157	7	financial	financial	ADJ
faba-77	157	8	reports	report	NOUN
faba-77	157	9	reduce	reduce	VERB
faba-77	157	10	the	the	DET
faba-77	157	11	quality	quality	NOUN
faba-77	157	12	of	of	ADP
faba-77	157	13	reported	report	VERB
faba-77	157	14	earnings	earning	NOUN
faba-77	157	15	,	,	PUNCT
faba-77	157	16	thereby	thereby	ADV
faba-77	157	17	,	,	PUNCT
faba-77	157	18	increasing	increase	VERB
faba-77	157	19	the	the	DET
faba-77	157	20	information	information	NOUN
faba-77	157	21	risk	risk	NOUN
faba-77	157	22	.	.	PUNCT
faba-77	158	1	taking	take	VERB
faba-77	158	2	the	the	DET
faba-77	158	3	above	above	ADJ
faba-77	158	4	into	into	ADP
faba-77	158	5	consideration	consideration	NOUN
faba-77	158	6	,	,	PUNCT
faba-77	158	7	it	it	PRON
faba-77	158	8	can	can	AUX
faba-77	158	9	be	be	AUX
faba-77	158	10	inferred	infer	VERB
faba-77	158	11	that	that	SCONJ
faba-77	158	12	earnings	earning	NOUN
faba-77	158	13	smoothness	smoothness	NOUN
faba-77	158	14	negatively	negatively	ADV
faba-77	158	15	affects	affect	VERB
faba-77	158	16	the	the	DET
faba-77	158	17	company	company	NOUN
faba-77	158	18	’s	’s	PART
faba-77	158	19	performance	performance	NOUN
faba-77	158	20	and	and	CCONJ
faba-77	158	21	that	that	SCONJ
faba-77	158	22	a	a	DET
faba-77	158	23	company	company	NOUN
faba-77	158	24	with	with	ADP
faba-77	158	25	a	a	DET
faba-77	158	26	great	great	ADJ
faba-77	158	27	level	level	NOUN
faba-77	158	28	of	of	ADP
faba-77	158	29	earnings	earning	NOUN
faba-77	158	30	smoothness	smoothness	NOUN
faba-77	158	31	displays	display	VERB
faba-77	158	32	a	a	DET
faba-77	158	33	performance	performance	NOUN
faba-77	158	34	that	that	PRON
faba-77	158	35	does	do	AUX
faba-77	158	36	not	not	PART
faba-77	158	37	represent	represent	VERB
faba-77	158	38	its	its	PRON
faba-77	158	39	true	true	ADJ
faba-77	158	40	operations	operation	NOUN
faba-77	158	41	.	.	PUNCT
faba-77	159	1	therefore	therefore	ADV
faba-77	159	2	,	,	PUNCT
faba-77	159	3	the	the	DET
faba-77	159	4	following	follow	VERB
faba-77	159	5	hypothesis	hypothesis	NOUN
faba-77	159	6	can	can	AUX
faba-77	159	7	be	be	AUX
faba-77	159	8	formulated	formulate	VERB
faba-77	159	9	.	.	PUNCT
faba-77	160	1	h1e	h1e	NOUN
faba-77	160	2	:	:	PUNCT
faba-77	161	1	earnings	earning	NOUN
faba-77	161	2	smoothness	smoothness	NOUN
faba-77	161	3	has	have	VERB
faba-77	161	4	a	a	DET
faba-77	161	5	negative	negative	ADJ
faba-77	161	6	effect	effect	NOUN
faba-77	161	7	on	on	ADP
faba-77	161	8	the	the	DET
faba-77	161	9	performance	performance	NOUN
faba-77	161	10	of	of	ADP
faba-77	161	11	a	a	DET
faba-77	161	12	company	company	NOUN
faba-77	161	13	.	.	PUNCT
faba-77	162	1	aggregate	aggregate	ADJ
faba-77	162	2	earnings	earning	NOUN
faba-77	162	3	quality	quality	NOUN
faba-77	162	4	properties	property	NOUN
faba-77	162	5	an	an	DET
faba-77	162	6	aggregate	aggregate	ADJ
faba-77	162	7	earnings	earning	NOUN
faba-77	162	8	quality	quality	NOUN
faba-77	162	9	property	property	NOUN
faba-77	162	10	(	(	PUNCT
faba-77	162	11	aeqp	aeqp	PROPN
faba-77	162	12	)	)	PUNCT
faba-77	162	13	is	be	AUX
faba-77	162	14	formed	form	VERB
faba-77	162	15	based	base	VERB
faba-77	162	16	on	on	ADP
faba-77	162	17	the	the	DET
faba-77	162	18	five	five	NUM
faba-77	162	19	properties	property	NOUN
faba-77	162	20	discussed	discuss	VERB
faba-77	162	21	in	in	ADP
faba-77	162	22	the	the	DET
faba-77	162	23	previous	previous	ADJ
faba-77	162	24	subsections	subsection	NOUN
faba-77	162	25	,	,	PUNCT
faba-77	162	26	namely	namely	ADV
faba-77	162	27	,	,	PUNCT
faba-77	162	28	accrual	accrual	ADJ
faba-77	162	29	quality	quality	NOUN
faba-77	162	30	,	,	PUNCT
faba-77	162	31	conservatism	conservatism	NOUN
faba-77	162	32	,	,	PUNCT
faba-77	162	33	earnings	earning	NOUN
faba-77	162	34	persistence	persistence	NOUN
faba-77	162	35	,	,	PUNCT
faba-77	162	36	predictability	predictability	NOUN
faba-77	162	37	and	and	CCONJ
faba-77	162	38	smoothness	smoothness	NOUN
faba-77	162	39	.	.	PUNCT
faba-77	163	1	a	a	DET
faba-77	163	2	similar	similar	ADJ
faba-77	163	3	procedure	procedure	NOUN
faba-77	163	4	was	be	AUX
faba-77	163	5	also	also	ADV
faba-77	163	6	adopted	adopt	VERB
faba-77	163	7	in	in	ADP
faba-77	163	8	sodan	sodan	PROPN
faba-77	163	9	(	(	PUNCT
faba-77	163	10	2015	2015	NUM
faba-77	163	11	)	)	PUNCT
faba-77	163	12	.	.	PUNCT
faba-77	164	1	since	since	SCONJ
faba-77	164	2	each	each	PRON
faba-77	164	3	of	of	ADP
faba-77	164	4	the	the	DET
faba-77	164	5	individual	individual	ADJ
faba-77	164	6	measure	measure	NOUN
faba-77	164	7	of	of	ADP
faba-77	164	8	earnings	earning	NOUN
faba-77	164	9	quality	quality	NOUN
faba-77	164	10	is	be	AUX
faba-77	164	11	expected	expect	VERB
faba-77	164	12	to	to	PART
faba-77	164	13	affect	affect	VERB
faba-77	164	14	the	the	DET
faba-77	164	15	performance	performance	NOUN
faba-77	164	16	of	of	ADP
faba-77	164	17	company	company	NOUN
faba-77	164	18	,	,	PUNCT
faba-77	164	19	as	as	SCONJ
faba-77	164	20	demonstrated	demonstrate	VERB
faba-77	164	21	in	in	ADP
faba-77	164	22	the	the	DET
faba-77	164	23	previous	previous	ADJ
faba-77	164	24	subsections	subsection	NOUN
faba-77	164	25	,	,	PUNCT
faba-77	164	26	it	it	PRON
faba-77	164	27	is	be	AUX
faba-77	164	28	also	also	ADV
faba-77	164	29	expected	expect	VERB
faba-77	164	30	the	the	DET
faba-77	164	31	aggregate	aggregate	ADJ
faba-77	164	32	earnings	earning	NOUN
faba-77	164	33	quality	quality	NOUN
faba-77	164	34	properties	property	NOUN
faba-77	164	35	to	to	PART
faba-77	164	36	influence	influence	VERB
faba-77	164	37	the	the	DET
faba-77	164	38	company	company	NOUN
faba-77	164	39	’s	’s	PART
faba-77	164	40	performance	performance	NOUN
faba-77	164	41	.	.	PUNCT
faba-77	165	1	however	however	ADV
faba-77	165	2	,	,	PUNCT
faba-77	165	3	no	no	DET
faba-77	165	4	sign	sign	NOUN
faba-77	165	5	is	be	AUX
faba-77	165	6	assigned	assign	VERB
faba-77	165	7	to	to	ADP
faba-77	165	8	the	the	DET
faba-77	165	9	direction	direction	NOUN
faba-77	165	10	of	of	ADP
faba-77	165	11	such	such	DET
faba-77	165	12	an	an	DET
faba-77	165	13	effect	effect	NOUN
faba-77	165	14	,	,	PUNCT
faba-77	165	15	since	since	SCONJ
faba-77	165	16	each	each	DET
faba-77	165	17	individual	individual	ADJ
faba-77	165	18	property	property	NOUN
faba-77	165	19	affects	affect	VERB
faba-77	165	20	differently	differently	ADV
faba-77	165	21	the	the	DET
faba-77	165	22	performance	performance	NOUN
faba-77	165	23	of	of	ADP
faba-77	165	24	company	company	NOUN
faba-77	165	25	.	.	PUNCT
faba-77	166	1	therefore	therefore	ADV
faba-77	166	2	,	,	PUNCT
faba-77	166	3	the	the	DET
faba-77	166	4	following	follow	VERB
faba-77	166	5	hypothesis	hypothesis	NOUN
faba-77	166	6	is	be	AUX
faba-77	166	7	formulated	formulate	VERB
faba-77	166	8	:	:	PUNCT
faba-77	166	9	h1f	h1f	NUM
faba-77	166	10	:	:	PUNCT
faba-77	166	11	aggregate	aggregate	ADJ
faba-77	166	12	earnings	earning	NOUN
faba-77	166	13	quality	quality	NOUN
faba-77	166	14	property	property	NOUN
faba-77	166	15	has	have	VERB
faba-77	166	16	a	a	DET
faba-77	166	17	significant	significant	ADJ
faba-77	166	18	effect	effect	NOUN
faba-77	166	19	on	on	ADP
faba-77	166	20	the	the	DET
faba-77	166	21	performance	performance	NOUN
faba-77	166	22	of	of	ADP
faba-77	166	23	a	a	DET
faba-77	166	24	company	company	NOUN
faba-77	166	25	innate	innate	ADJ
faba-77	166	26	and	and	CCONJ
faba-77	166	27	discretionary	discretionary	ADJ
faba-77	166	28	components	component	NOUN
faba-77	166	29	of	of	ADP
faba-77	166	30	earnings	earning	NOUN
faba-77	166	31	quality	quality	NOUN
faba-77	166	32	property	property	NOUN
faba-77	166	33	the	the	DET
faba-77	166	34	quality	quality	NOUN
faba-77	166	35	of	of	ADP
faba-77	166	36	earnings	earning	NOUN
faba-77	166	37	is	be	AUX
faba-77	166	38	affected	affect	VERB
faba-77	166	39	by	by	ADP
faba-77	166	40	two	two	NUM
faba-77	166	41	distinct	distinct	ADJ
faba-77	166	42	components	component	NOUN
faba-77	166	43	,	,	PUNCT
faba-77	166	44	namely	namely	ADV
faba-77	166	45	,	,	PUNCT
faba-77	166	46	the	the	DET
faba-77	166	47	innate	innate	ADJ
faba-77	166	48	and	and	CCONJ
faba-77	166	49	discretionary	discretionary	ADJ
faba-77	166	50	components	component	NOUN
faba-77	166	51	(	(	PUNCT
faba-77	166	52	francis	francis	PROPN
faba-77	166	53	et	et	PROPN
faba-77	166	54	al	al	PROPN
faba-77	166	55	.	.	PROPN
faba-77	166	56	,	,	PUNCT
faba-77	166	57	2005	2005	NUM
faba-77	166	58	)	)	PUNCT
faba-77	166	59	.	.	PUNCT
faba-77	167	1	the	the	DET
faba-77	167	2	innate	innate	ADJ
faba-77	167	3	component	component	NOUN
faba-77	167	4	of	of	ADP
faba-77	167	5	earnings	earning	NOUN
faba-77	167	6	quality	quality	NOUN
faba-77	167	7	properties	property	NOUN
faba-77	167	8	refers	refer	VERB
faba-77	167	9	to	to	ADP
faba-77	167	10	the	the	DET
faba-77	167	11	aspects	aspect	NOUN
faba-77	167	12	of	of	ADP
faba-77	167	13	the	the	DET
faba-77	167	14	companies	company	NOUN
faba-77	167	15	that	that	PRON
faba-77	167	16	are	be	AUX
faba-77	167	17	uncontrollable	uncontrollable	ADJ
faba-77	167	18	by	by	ADP
faba-77	167	19	managers	manager	NOUN
faba-77	167	20	and	and	CCONJ
faba-77	167	21	is	be	AUX
faba-77	167	22	linked	link	VERB
faba-77	167	23	to	to	ADP
faba-77	167	24	the	the	DET
faba-77	167	25	companies	company	NOUN
faba-77	167	26	’	’	PART
faba-77	167	27	characteristics	characteristic	NOUN
faba-77	167	28	and	and	CCONJ
faba-77	167	29	operating	operating	NOUN
faba-77	167	30	environments	environment	NOUN
faba-77	167	31	.	.	PUNCT
faba-77	168	1	on	on	ADP
faba-77	168	2	the	the	DET
faba-77	168	3	contrary	contrary	NOUN
faba-77	168	4	,	,	PUNCT
faba-77	168	5	the	the	DET
faba-77	168	6	discretionary	discretionary	ADJ
faba-77	168	7	component	component	NOUN
faba-77	168	8	is	be	AUX
faba-77	168	9	under	under	ADP
faba-77	168	10	the	the	DET
faba-77	168	11	control	control	NOUN
faba-77	168	12	of	of	ADP
faba-77	168	13	managers	manager	NOUN
faba-77	168	14	and	and	CCONJ
faba-77	168	15	is	be	AUX
faba-77	168	16	related	relate	VERB
faba-77	168	17	to	to	ADP
faba-77	168	18	the	the	DET
faba-77	168	19	firms	firm	NOUN
faba-77	168	20	’	’	PART
faba-77	168	21	accounting	accounting	NOUN
faba-77	168	22	systems	system	NOUN
faba-77	168	23	,	,	PUNCT
faba-77	168	24	corporate	corporate	ADJ
faba-77	168	25	governance	governance	NOUN
faba-77	168	26	and	and	CCONJ
faba-77	168	27	managers	manager	NOUN
faba-77	168	28	’	’	PART
faba-77	168	29	decisions	decision	NOUN
faba-77	168	30	(	(	PUNCT
faba-77	168	31	francis	francis	PROPN
faba-77	168	32	,	,	PUNCT
faba-77	168	33	2005	2005	NUM
faba-77	168	34	;	;	PUNCT
faba-77	168	35	athanasakou	athanasakou	PROPN
faba-77	168	36	,	,	PUNCT
faba-77	168	37	2016	2016	NUM
faba-77	168	38	)	)	PUNCT
faba-77	168	39	.	.	PUNCT
faba-77	169	1	in	in	ADP
faba-77	169	2	fact	fact	NOUN
faba-77	169	3	,	,	PUNCT
faba-77	169	4	the	the	DET
faba-77	169	5	classification	classification	NOUN
faba-77	169	6	of	of	ADP
faba-77	169	7	earnings	earning	NOUN
faba-77	169	8	quality	quality	NOUN
faba-77	169	9	properties	property	NOUN
faba-77	169	10	into	into	ADP
faba-77	169	11	innate	innate	ADJ
faba-77	169	12	and	and	CCONJ
faba-77	169	13	discretionary	discretionary	ADJ
faba-77	169	14	components	component	NOUN
faba-77	169	15	stems	stem	VERB
faba-77	169	16	from	from	ADP
faba-77	169	17	the	the	DET
faba-77	169	18	fact	fact	NOUN
faba-77	169	19	that	that	SCONJ
faba-77	169	20	each	each	DET
faba-77	169	21	earnings	earning	NOUN
faba-77	169	22	quality	quality	NOUN
faba-77	169	23	property	property	NOUN
faba-77	169	24	is	be	AUX
faba-77	169	25	affected	affect	VERB
faba-77	169	26	by	by	ADP
faba-77	169	27	both	both	DET
faba-77	169	28	managers	manager	NOUN
faba-77	169	29	’	’	PART
faba-77	169	30	actions	action	NOUN
faba-77	169	31	and	and	CCONJ
faba-77	169	32	factors	factor	NOUN
faba-77	169	33	beyond	beyond	ADP
faba-77	169	34	the	the	DET
faba-77	169	35	control	control	NOUN
faba-77	169	36	of	of	ADP
faba-77	169	37	managers	manager	NOUN
faba-77	169	38	,	,	PUNCT
faba-77	169	39	such	such	ADJ
faba-77	169	40	as	as	ADP
faba-77	169	41	the	the	DET
faba-77	169	42	business	business	NOUN
faba-77	169	43	models	model	NOUN
faba-77	169	44	and	and	CCONJ
faba-77	169	45	operating	operating	NOUN
faba-77	169	46	environments	environment	NOUN
faba-77	169	47	.	.	PUNCT
faba-77	170	1	since	since	SCONJ
faba-77	170	2	the	the	DET
faba-77	170	3	innate	innate	ADJ
faba-77	170	4	component	component	NOUN
faba-77	170	5	of	of	ADP
faba-77	170	6	earnings	earning	NOUN
faba-77	170	7	quality	quality	NOUN
faba-77	170	8	is	be	AUX
faba-77	170	9	related	relate	VERB
faba-77	170	10	to	to	ADP
faba-77	170	11	the	the	DET
faba-77	170	12	uncertainty	uncertainty	NOUN
faba-77	170	13	in	in	ADP
faba-77	170	14	the	the	DET
faba-77	170	15	firm	firm	NOUN
faba-77	170	16	’s	’s	PART
faba-77	170	17	economic	economic	ADJ
faba-77	170	18	environment	environment	NOUN
faba-77	170	19	,	,	PUNCT
faba-77	170	20	it	it	PRON
faba-77	170	21	is	be	AUX
faba-77	170	22	expected	expect	VERB
faba-77	170	23	the	the	DET
faba-77	170	24	innate	innate	ADJ
faba-77	170	25	component	component	NOUN
faba-77	170	26	to	to	PART
faba-77	170	27	impact	impact	VERB
faba-77	170	28	the	the	DET
faba-77	170	29	performance	performance	NOUN
faba-77	170	30	of	of	ADP
faba-77	170	31	a	a	DET
faba-77	170	32	firm	firm	NOUN
faba-77	170	33	more	more	ADJ
faba-77	170	34	than	than	ADP
faba-77	170	35	the	the	DET
faba-77	170	36	discretionary	discretionary	ADJ
faba-77	170	37	component	component	NOUN
faba-77	170	38	.	.	PUNCT
faba-77	171	1	therefore	therefore	ADV
faba-77	171	2	,	,	PUNCT
faba-77	171	3	the	the	DET
faba-77	171	4	following	follow	VERB
faba-77	171	5	hypothesis	hypothesis	NOUN
faba-77	171	6	can	can	AUX
faba-77	171	7	be	be	AUX
faba-77	171	8	formulated	formulate	VERB
faba-77	171	9	.	.	PUNCT
faba-77	172	1	h2	h2	NOUN
faba-77	172	2	:	:	PUNCT
faba-77	172	3	innate	innate	ADJ
faba-77	172	4	component	component	NOUN
faba-77	172	5	of	of	ADP
faba-77	172	6	earnings	earning	NOUN
faba-77	172	7	quality	quality	NOUN
faba-77	172	8	properties	property	NOUN
faba-77	172	9	have	have	VERB
faba-77	172	10	a	a	DET
faba-77	172	11	more	more	ADV
faba-77	172	12	significant	significant	ADJ
faba-77	172	13	impact	impact	NOUN
faba-77	172	14	on	on	ADP
faba-77	172	15	the	the	DET
faba-77	172	16	company	company	NOUN
faba-77	172	17	’s	’s	PART
faba-77	172	18	performance	performance	NOUN
faba-77	172	19	than	than	ADP
faba-77	172	20	the	the	DET
faba-77	172	21	discretionary	discretionary	ADJ
faba-77	172	22	component	component	NOUN
faba-77	172	23	.	.	PUNCT
faba-77	173	1	methods	method	NOUN
faba-77	173	2	this	this	DET
faba-77	173	3	section	section	NOUN
faba-77	173	4	presents	present	VERB
faba-77	173	5	the	the	DET
faba-77	173	6	methodology	methodology	NOUN
faba-77	173	7	of	of	ADP
faba-77	173	8	the	the	DET
faba-77	173	9	study	study	NOUN
faba-77	173	10	in	in	ADP
faba-77	173	11	terms	term	NOUN
faba-77	173	12	of	of	ADP
faba-77	173	13	the	the	DET
faba-77	173	14	sample	sample	NOUN
faba-77	173	15	selection	selection	NOUN
faba-77	173	16	,	,	PUNCT
faba-77	173	17	data	data	VERB
faba-77	173	18	analysis	analysis	NOUN
faba-77	173	19	techniques	technique	NOUN
faba-77	173	20	and	and	CCONJ
faba-77	173	21	measurement	measurement	NOUN
faba-77	173	22	of	of	ADP
faba-77	173	23	the	the	DET
faba-77	173	24	variables	variable	NOUN
faba-77	173	25	of	of	ADP
faba-77	173	26	the	the	DET
faba-77	173	27	study	study	NOUN
faba-77	173	28	.	.	PUNCT
faba-77	174	1	sample	sample	NOUN
faba-77	174	2	and	and	CCONJ
faba-77	174	3	data	datum	NOUN
faba-77	174	4	analysis	analysis	NOUN
faba-77	174	5	techniques	technique	NOUN
faba-77	174	6	the	the	DET
faba-77	174	7	sample	sample	NOUN
faba-77	174	8	for	for	ADP
faba-77	174	9	this	this	DET
faba-77	174	10	study	study	NOUN
faba-77	174	11	consists	consist	VERB
faba-77	174	12	of	of	ADP
faba-77	174	13	all	all	DET
faba-77	174	14	non	non	ADJ
faba-77	174	15	-	-	ADJ
faba-77	174	16	financial	financial	ADJ
faba-77	174	17	companies	company	NOUN
faba-77	174	18	listed	list	VERB
faba-77	174	19	in	in	ADP
faba-77	174	20	the	the	DET
faba-77	174	21	jse	jse	PROPN
faba-77	174	22	limited	limit	VERB
faba-77	174	23	,	,	PUNCT
faba-77	174	24	for	for	ADP
faba-77	174	25	the	the	DET
faba-77	174	26	period	period	NOUN
faba-77	174	27	of	of	ADP
faba-77	174	28	2009	2009	NUM
faba-77	174	29	to	to	ADP
faba-77	174	30	2018	2018	NUM
faba-77	174	31	.	.	PUNCT
faba-77	175	1	financial	financial	ADJ
faba-77	175	2	companies	company	NOUN
faba-77	175	3	were	be	AUX
faba-77	175	4	excluded	exclude	VERB
faba-77	175	5	from	from	ADP
faba-77	175	6	the	the	DET
faba-77	175	7	sample	sample	NOUN
faba-77	175	8	in	in	ADP
faba-77	175	9	this	this	DET
faba-77	175	10	study	study	NOUN
faba-77	175	11	because	because	SCONJ
faba-77	175	12	they	they	PRON
faba-77	175	13	are	be	AUX
faba-77	175	14	well	well	ADV
faba-77	175	15	regulated	regulate	VERB
faba-77	175	16	industries	industry	NOUN
faba-77	175	17	with	with	ADP
faba-77	175	18	accounting	accounting	NOUN
faba-77	175	19	rules	rule	NOUN
faba-77	175	20	that	that	PRON
faba-77	175	21	differ	differ	VERB
faba-77	175	22	from	from	ADP
faba-77	175	23	that	that	PRON
faba-77	175	24	of	of	ADP
faba-77	175	25	other	other	ADJ
faba-77	175	26	industries	industry	NOUN
faba-77	175	27	(	(	PUNCT
faba-77	175	28	peasnell	peasnell	PROPN
faba-77	175	29	et	et	PROPN
faba-77	175	30	al	al	PROPN
faba-77	175	31	.	.	PROPN
faba-77	175	32	,	,	PUNCT
faba-77	175	33	2005	2005	NUM
faba-77	175	34	;	;	PUNCT
faba-77	175	35	persakis	persaki	NOUN
faba-77	175	36	and	and	CCONJ
faba-77	175	37	iatridis	iatridi	NOUN
faba-77	175	38	,	,	PUNCT
faba-77	175	39	2015	2015	NUM
faba-77	175	40	)	)	PUNCT
faba-77	175	41	.	.	PUNCT
faba-77	176	1	the	the	DET
faba-77	176	2	inclusion	inclusion	NOUN
faba-77	176	3	of	of	ADP
faba-77	176	4	a	a	DET
faba-77	176	5	listed	list	VERB
faba-77	176	6	non	non	ADJ
faba-77	176	7	-	-	ADJ
faba-77	176	8	financial	financial	ADJ
faba-77	176	9	company	company	NOUN
faba-77	176	10	in	in	ADP
faba-77	176	11	the	the	DET
faba-77	176	12	sample	sample	NOUN
faba-77	176	13	was	be	AUX
faba-77	176	14	guided	guide	VERB
faba-77	176	15	by	by	ADP
faba-77	176	16	the	the	DET
faba-77	176	17	following	follow	VERB
faba-77	176	18	conditions	condition	NOUN
faba-77	176	19	:	:	PUNCT
faba-77	176	20	(	(	PUNCT
faba-77	176	21	1	1	X
faba-77	176	22	)	)	PUNCT
faba-77	176	23	the	the	DET
faba-77	176	24	financial	financial	ADJ
faba-77	176	25	statements	statement	NOUN
faba-77	176	26	of	of	ADP
faba-77	176	27	the	the	DET
faba-77	176	28	company	company	NOUN
faba-77	176	29	must	must	AUX
faba-77	176	30	be	be	AUX
faba-77	176	31	available	available	ADJ
faba-77	176	32	for	for	ADP
faba-77	176	33	the	the	DET
faba-77	176	34	whole	whole	ADJ
faba-77	176	35	sample	sample	NOUN
faba-77	176	36	period	period	NOUN
faba-77	176	37	,	,	PUNCT
faba-77	176	38	(	(	PUNCT
faba-77	176	39	2	2	X
faba-77	176	40	)	)	PUNCT
faba-77	176	41	the	the	DET
faba-77	176	42	company	company	NOUN
faba-77	176	43	must	must	AUX
faba-77	176	44	have	have	VERB
faba-77	176	45	all	all	DET
faba-77	176	46	relevant	relevant	ADJ
faba-77	176	47	information	information	NOUN
faba-77	176	48	for	for	ADP
faba-77	176	49	the	the	DET
faba-77	176	50	measurement	measurement	NOUN
faba-77	176	51	of	of	ADP
faba-77	176	52	the	the	DET
faba-77	176	53	dependent	dependent	ADJ
faba-77	176	54	,	,	PUNCT
faba-77	176	55	independent	independent	ADJ
faba-77	176	56	and	and	CCONJ
faba-77	176	57	control	control	NOUN
faba-77	176	58	variables	variable	NOUN
faba-77	176	59	,	,	PUNCT
faba-77	176	60	and	and	CCONJ
faba-77	176	61	(	(	PUNCT
faba-77	176	62	3	3	X
faba-77	176	63	)	)	PUNCT
faba-77	176	64	the	the	DET
faba-77	176	65	company	company	NOUN
faba-77	176	66	must	must	AUX
faba-77	176	67	have	have	VERB
faba-77	176	68	5	5	NUM
faba-77	176	69	past	past	ADJ
faba-77	176	70	consecutive	consecutive	ADJ
faba-77	176	71	years	year	NOUN
faba-77	176	72	of	of	ADP
faba-77	176	73	data	datum	NOUN
faba-77	176	74	from	from	ADP
faba-77	176	75	the	the	DET
faba-77	176	76	beginning	beginning	NOUN
faba-77	176	77	of	of	ADP
faba-77	176	78	the	the	DET
faba-77	176	79	sample	sample	NOUN
faba-77	176	80	period	period	NOUN
faba-77	176	81	,	,	PUNCT
faba-77	176	82	because	because	SCONJ
faba-77	176	83	the	the	DET
faba-77	176	84	computation	computation	NOUN
faba-77	176	85	of	of	ADP
faba-77	176	86	accrual	accrual	ADJ
faba-77	176	87	quality	quality	NOUN
faba-77	176	88	is	be	AUX
faba-77	176	89	based	base	VERB
faba-77	176	90	on	on	ADP
faba-77	176	91	the	the	DET
faba-77	176	92	standard	standard	ADJ
faba-77	176	93	deviation	deviation	NOUN
faba-77	176	94	of	of	ADP
faba-77	176	95	residual	residual	ADJ
faba-77	176	96	calculated	calculate	VERB
faba-77	176	97	over	over	ADP
faba-77	176	98	rolling	roll	VERB
faba-77	176	99	5	5	NUM
faba-77	176	100	years	year	NOUN
faba-77	176	101	period	period	NOUN
faba-77	176	102	(	(	PUNCT
faba-77	176	103	gray	gray	VERB
faba-77	176	104	et	et	PROPN
faba-77	176	105	al	al	PROPN
faba-77	176	106	.	.	PROPN
faba-77	176	107	,	,	PUNCT
faba-77	176	108	2009	2009	NUM
faba-77	176	109	)	)	PUNCT
faba-77	176	110	.	.	PUNCT
faba-77	177	1	after	after	ADP
faba-77	177	2	the	the	DET
faba-77	177	3	applications	application	NOUN
faba-77	177	4	of	of	ADP
faba-77	177	5	the	the	DET
faba-77	177	6	above	above	ADJ
faba-77	177	7	requirements	requirement	NOUN
faba-77	177	8	,	,	PUNCT
faba-77	177	9	the	the	DET
faba-77	177	10	final	final	ADJ
faba-77	177	11	sample	sample	NOUN
faba-77	177	12	includes	include	VERB
faba-77	177	13	800	800	NUM
faba-77	177	14	observations	observation	NOUN
faba-77	177	15	,	,	PUNCT
faba-77	177	16	obtained	obtain	VERB
faba-77	177	17	from	from	ADP
faba-77	177	18	80	80	NUM
faba-77	177	19	companies	company	NOUN
faba-77	177	20	,	,	PUNCT
faba-77	177	21	drawn	draw	VERB
faba-77	177	22	from	from	ADP
faba-77	177	23	an	an	DET
faba-77	177	24	initial	initial	ADJ
faba-77	177	25	sample	sample	NOUN
faba-77	177	26	of	of	ADP
faba-77	177	27	225	225	NUM
faba-77	177	28	companies	company	NOUN
faba-77	177	29	.	.	PUNCT
faba-77	178	1	the	the	DET
faba-77	178	2	financial	financial	ADJ
faba-77	178	3	statements	statement	NOUN
faba-77	178	4	of	of	ADP
faba-77	178	5	the	the	DET
faba-77	178	6	listed	list	VERB
faba-77	178	7	companies	company	NOUN
faba-77	178	8	and	and	CCONJ
faba-77	178	9	the	the	DET
faba-77	178	10	price	price	NOUN
faba-77	178	11	data	datum	NOUN
faba-77	178	12	reports	report	NOUN
faba-77	178	13	were	be	AUX
faba-77	178	14	extracted	extract	VERB
faba-77	178	15	from	from	ADP
faba-77	178	16	the	the	DET
faba-77	178	17	iress	iress	NOUN
faba-77	178	18	research	research	NOUN
faba-77	178	19	domain	domain	NOUN
faba-77	178	20	database	database	NOUN
faba-77	178	21	.	.	PUNCT
faba-77	179	1	the	the	DET
faba-77	179	2	financial	financial	ADJ
faba-77	179	3	statements	statement	NOUN
faba-77	179	4	retrieved	retrieve	VERB
faba-77	179	5	include	include	VERB
faba-77	179	6	the	the	DET
faba-77	179	7	statements	statement	NOUN
faba-77	179	8	of	of	ADP
faba-77	179	9	financial	financial	ADJ
faba-77	179	10	position	position	NOUN
faba-77	179	11	,	,	PUNCT
faba-77	179	12	the	the	DET
faba-77	179	13	income	income	NOUN
faba-77	179	14	,	,	PUNCT
faba-77	179	15	change	change	NOUN
faba-77	179	16	in	in	ADP
faba-77	179	17	equity	equity	NOUN
faba-77	179	18	,	,	PUNCT
faba-77	179	19	cash	cash	NOUN
faba-77	179	20	flow	flow	NOUN
faba-77	179	21	and	and	CCONJ
faba-77	179	22	value	value	NOUN
faba-77	179	23	added	add	VERB
faba-77	179	24	statements	statement	NOUN
faba-77	179	25	.	.	PUNCT
faba-77	180	1	these	these	DET
faba-77	180	2	statements	statement	NOUN
faba-77	180	3	finance	finance	NOUN
faba-77	180	4	,	,	PUNCT
faba-77	180	5	accounting	accounting	NOUN
faba-77	180	6	and	and	CCONJ
faba-77	180	7	business	business	NOUN
faba-77	180	8	analysis	analysis	NOUN
faba-77	180	9	4	4	NUM
faba-77	180	10	(	(	PUNCT
faba-77	180	11	1	1	NUM
faba-77	180	12	)	)	PUNCT
faba-77	180	13	2022	2022	NUM
faba-77	180	14	7	7	NUM
faba-77	180	15	were	be	AUX
faba-77	180	16	analysed	analyse	VERB
faba-77	180	17	to	to	PART
faba-77	180	18	extract	extract	VERB
faba-77	180	19	relevant	relevant	ADJ
faba-77	180	20	information	information	NOUN
faba-77	180	21	to	to	PART
faba-77	180	22	calculate	calculate	VERB
faba-77	180	23	the	the	DET
faba-77	180	24	variables	variable	NOUN
faba-77	180	25	of	of	ADP
faba-77	180	26	the	the	DET
faba-77	180	27	study	study	NOUN
faba-77	180	28	.	.	PUNCT
faba-77	181	1	all	all	DET
faba-77	181	2	the	the	DET
faba-77	181	3	variables	variable	NOUN
faba-77	181	4	of	of	ADP
faba-77	181	5	the	the	DET
faba-77	181	6	study	study	NOUN
faba-77	181	7	were	be	AUX
faba-77	181	8	winsorized	winsorize	VERB
faba-77	181	9	to	to	ADP
faba-77	181	10	the	the	DET
faba-77	181	11	1st	1st	ADJ
faba-77	181	12	and	and	CCONJ
faba-77	181	13	99th	99th	ADJ
faba-77	181	14	percentile	percentile	NOUN
faba-77	181	15	to	to	PART
faba-77	181	16	reduce	reduce	VERB
faba-77	181	17	the	the	DET
faba-77	181	18	effect	effect	NOUN
faba-77	181	19	of	of	ADP
faba-77	181	20	outliers	outlier	NOUN
faba-77	181	21	.	.	PUNCT
faba-77	182	1	the	the	DET
faba-77	182	2	spss	spss	PROPN
faba-77	182	3	software	software	PROPN
faba-77	182	4	version	version	PROPN
faba-77	182	5	27	27	NUM
faba-77	182	6	was	be	AUX
faba-77	182	7	employed	employ	VERB
faba-77	182	8	to	to	PART
faba-77	182	9	obtain	obtain	VERB
faba-77	182	10	all	all	DET
faba-77	182	11	the	the	DET
faba-77	182	12	statistics	statistic	NOUN
faba-77	182	13	.	.	PUNCT
faba-77	183	1	a	a	DET
faba-77	183	2	number	number	NOUN
faba-77	183	3	of	of	ADP
faba-77	183	4	tests	test	NOUN
faba-77	183	5	including	include	VERB
faba-77	183	6	the	the	DET
faba-77	183	7	collinearity	collinearity	NOUN
faba-77	183	8	,	,	PUNCT
faba-77	183	9	heteroskedasticity	heteroskedasticity	NOUN
faba-77	183	10	,	,	PUNCT
faba-77	183	11	normality	normality	NOUN
faba-77	183	12	and	and	CCONJ
faba-77	183	13	linearity	linearity	NOUN
faba-77	183	14	were	be	AUX
faba-77	183	15	performed	perform	VERB
faba-77	183	16	on	on	ADP
faba-77	183	17	the	the	DET
faba-77	183	18	data	datum	NOUN
faba-77	183	19	before	before	ADP
faba-77	183	20	the	the	DET
faba-77	183	21	analysis	analysis	NOUN
faba-77	183	22	,	,	PUNCT
faba-77	183	23	to	to	PART
faba-77	183	24	check	check	VERB
faba-77	183	25	the	the	DET
faba-77	183	26	assumptions	assumption	NOUN
faba-77	183	27	of	of	ADP
faba-77	183	28	linear	linear	ADJ
faba-77	183	29	regression	regression	NOUN
faba-77	183	30	.	.	PUNCT
faba-77	184	1	the	the	DET
faba-77	184	2	correlation	correlation	NOUN
faba-77	184	3	and	and	CCONJ
faba-77	184	4	multilevel	multilevel	ADJ
faba-77	184	5	regression	regression	NOUN
faba-77	184	6	analysis	analysis	NOUN
faba-77	184	7	were	be	AUX
faba-77	184	8	applied	apply	VERB
faba-77	184	9	to	to	PART
faba-77	184	10	analyze	analyze	VERB
faba-77	184	11	the	the	DET
faba-77	184	12	collected	collect	VERB
faba-77	184	13	data	datum	NOUN
faba-77	184	14	.	.	PUNCT
faba-77	185	1	variables	variable	NOUN
faba-77	185	2	measurements	measurement	VERB
faba-77	185	3	this	this	DET
faba-77	185	4	subsection	subsection	NOUN
faba-77	185	5	presents	present	VERB
faba-77	185	6	the	the	DET
faba-77	185	7	models	model	NOUN
faba-77	185	8	used	use	VERB
faba-77	185	9	to	to	PART
faba-77	185	10	measure	measure	VERB
faba-77	185	11	the	the	DET
faba-77	185	12	dependent	dependent	ADJ
faba-77	185	13	,	,	PUNCT
faba-77	185	14	independent	independent	ADJ
faba-77	185	15	and	and	CCONJ
faba-77	185	16	control	control	NOUN
faba-77	185	17	variables	variable	NOUN
faba-77	185	18	of	of	ADP
faba-77	185	19	the	the	DET
faba-77	185	20	study	study	NOUN
faba-77	185	21	.	.	PUNCT
faba-77	186	1	measurement	measurement	NOUN
faba-77	186	2	of	of	ADP
faba-77	186	3	the	the	DET
faba-77	186	4	dependent	dependent	ADJ
faba-77	186	5	variable	variable	NOUN
faba-77	186	6	the	the	DET
faba-77	186	7	dependent	dependent	ADJ
faba-77	186	8	variable	variable	NOUN
faba-77	186	9	of	of	ADP
faba-77	186	10	the	the	DET
faba-77	186	11	study	study	NOUN
faba-77	186	12	is	be	AUX
faba-77	186	13	the	the	DET
faba-77	186	14	company	company	NOUN
faba-77	186	15	performance	performance	NOUN
faba-77	186	16	.	.	PUNCT
faba-77	187	1	this	this	DET
faba-77	187	2	study	study	NOUN
faba-77	187	3	uses	use	VERB
faba-77	187	4	both	both	CCONJ
faba-77	187	5	the	the	DET
faba-77	187	6	return	return	NOUN
faba-77	187	7	on	on	ADP
faba-77	187	8	asset	asset	NOUN
faba-77	187	9	(	(	PUNCT
faba-77	187	10	roa	roa	PROPN
faba-77	187	11	)	)	PUNCT
faba-77	187	12	and	and	CCONJ
faba-77	187	13	the	the	DET
faba-77	187	14	tobin	tobin	NOUN
faba-77	187	15	q	q	NOUN
faba-77	187	16	to	to	PART
faba-77	187	17	measure	measure	VERB
faba-77	187	18	the	the	DET
faba-77	187	19	firm	firm	NOUN
faba-77	187	20	’s	’s	PART
faba-77	187	21	performance	performance	NOUN
faba-77	187	22	.	.	PUNCT
faba-77	188	1	the	the	DET
faba-77	188	2	roa	roa	NOUN
faba-77	188	3	and	and	CCONJ
faba-77	188	4	tobin	tobin	PROPN
faba-77	188	5	q	q	NOUN
faba-77	188	6	are	be	AUX
faba-77	188	7	calculated	calculate	VERB
faba-77	188	8	in	in	ADP
faba-77	188	9	equations	equation	NOUN
faba-77	188	10	1	1	NUM
faba-77	188	11	and	and	CCONJ
faba-77	188	12	2	2	NUM
faba-77	188	13	,	,	PUNCT
faba-77	188	14	respectively	respectively	ADV
faba-77	188	15	.	.	PUNCT
faba-77	189	1	assets	asset	NOUN
faba-77	189	2	total	total	VERB
faba-77	189	3	taxandinterest	taxandinterest	ADV
faba-77	189	4	before	before	ADP
faba-77	189	5	earnings	earning	NOUN
faba-77	189	6	=	=	NOUN
faba-77	189	7	roa	roa	NOUN
faba-77	189	8	(	(	PUNCT
faba-77	189	9	1	1	NUM
faba-77	189	10	)	)	PUNCT
faba-77	189	11	assets	asset	NOUN
faba-77	189	12	of	of	ADP
faba-77	189	13	book	book	NOUN
faba-77	189	14	value	value	NOUN
faba-77	189	15	debts)firm	debts)firm	PROPN
faba-77	189	16	of	of	ADP
faba-77	189	17	lue(market	lue(market	PROPN
faba-77	189	18	va	va	PROPN
faba-77	189	19	q	q	PROPN
faba-77	189	20	tobin	tobin	PROPN
faba-77	190	1	+	+	CCONJ
faba-77	190	2	=	=	SYM
faba-77	190	3	(	(	PUNCT
faba-77	190	4	2	2	NUM
faba-77	190	5	)	)	PUNCT
faba-77	190	6	measurement	measurement	NOUN
faba-77	190	7	of	of	ADP
faba-77	190	8	the	the	DET
faba-77	190	9	independent	independent	ADJ
faba-77	190	10	variables	variable	NOUN
faba-77	190	11	the	the	DET
faba-77	190	12	independent	independent	ADJ
faba-77	190	13	variables	variable	NOUN
faba-77	190	14	of	of	ADP
faba-77	190	15	the	the	DET
faba-77	190	16	study	study	NOUN
faba-77	190	17	are	be	AUX
faba-77	190	18	the	the	DET
faba-77	190	19	earnings	earning	NOUN
faba-77	190	20	quality	quality	NOUN
faba-77	190	21	properties	property	NOUN
faba-77	190	22	including	include	VERB
faba-77	190	23	the	the	DET
faba-77	190	24	accrual	accrual	ADJ
faba-77	190	25	quality	quality	NOUN
faba-77	190	26	,	,	PUNCT
faba-77	190	27	conservatism	conservatism	NOUN
faba-77	190	28	,	,	PUNCT
faba-77	190	29	earnings	earning	NOUN
faba-77	190	30	persistence	persistence	NOUN
faba-77	190	31	,	,	PUNCT
faba-77	190	32	predictability	predictability	NOUN
faba-77	190	33	and	and	CCONJ
faba-77	190	34	smoothness	smoothness	NOUN
faba-77	190	35	.	.	PUNCT
faba-77	191	1	the	the	DET
faba-77	191	2	models	model	NOUN
faba-77	191	3	for	for	ADP
faba-77	191	4	measuring	measure	VERB
faba-77	191	5	these	these	DET
faba-77	191	6	variables	variable	NOUN
faba-77	191	7	are	be	AUX
faba-77	191	8	presented	present	VERB
faba-77	191	9	next	next	ADV
faba-77	191	10	.	.	PUNCT
faba-77	192	1	accrual	accrual	ADJ
faba-77	192	2	quality	quality	NOUN
faba-77	192	3	accrual	accrual	ADJ
faba-77	192	4	quality	quality	NOUN
faba-77	192	5	(	(	PUNCT
faba-77	192	6	aq	aq	NOUN
faba-77	192	7	)	)	PUNCT
faba-77	192	8	is	be	AUX
faba-77	192	9	measured	measure	VERB
faba-77	192	10	using	use	VERB
faba-77	192	11	the	the	DET
faba-77	192	12	modified	modify	VERB
faba-77	192	13	dechow	dechow	NOUN
faba-77	192	14	and	and	CCONJ
faba-77	192	15	dichev	dichev	PROPN
faba-77	192	16	(	(	PUNCT
faba-77	192	17	2002	2002	NUM
faba-77	192	18	)	)	PUNCT
faba-77	192	19	model	model	NOUN
faba-77	192	20	as	as	ADP
faba-77	192	21	in	in	ADP
faba-77	192	22	francis	francis	PROPN
faba-77	192	23	et	et	PROPN
faba-77	192	24	al	al	PROPN
faba-77	192	25	.	.	PROPN
faba-77	193	1	(	(	PUNCT
faba-77	193	2	2008	2008	NUM
faba-77	193	3	)	)	PUNCT
faba-77	193	4	and	and	CCONJ
faba-77	193	5	sodan	sodan	PROPN
faba-77	193	6	(	(	PUNCT
faba-77	193	7	2015	2015	NUM
faba-77	193	8	)	)	PUNCT
faba-77	193	9	.	.	PUNCT
faba-77	194	1	the	the	DET
faba-77	194	2	modified	modify	VERB
faba-77	194	3	dechow	dechow	NOUN
faba-77	194	4	and	and	CCONJ
faba-77	194	5	dichev	dichev	PROPN
faba-77	194	6	(	(	PUNCT
faba-77	194	7	2002	2002	NUM
faba-77	194	8	)	)	PUNCT
faba-77	194	9	model	model	NOUN
faba-77	194	10	is	be	AUX
faba-77	194	11	given	give	VERB
faba-77	194	12	in	in	ADP
faba-77	194	13	equation	equation	NOUN
faba-77	194	14	3	3	NUM
faba-77	194	15	.	.	PUNCT
faba-77	195	1	ttitititititi	ttitititititi	PROPN
faba-77	195	2	ppesalescfocfocfowc	ppesalescfocfocfowc	PROPN
faba-77	195	3			NUM
faba-77	196	1	+	+	PROPN
faba-77	196	2	+	+	PROPN
faba-77	196	3	++++=	++++=	PROPN
faba-77	196	4	+	+	ADJ
faba-77	196	5	−	−	PROPN
faba-77	196	6	,	,	PUNCT
faba-77	196	7	,	,	PUNCT
faba-77	196	8	1,3,21,10	1,3,21,10	NUM
faba-77	196	9	,	,	PUNCT
faba-77	196	10	(	(	PUNCT
faba-77	196	11	3	3	NUM
faba-77	196	12	)	)	PUNCT
faba-77	196	13	where	where	SCONJ
faba-77	196	14	,	,	PUNCT
faba-77	196	15	twc	twc	PROPN
faba-77	196	16	is	be	AUX
faba-77	196	17	the	the	DET
faba-77	196	18	change	change	NOUN
faba-77	196	19	in	in	ADP
faba-77	196	20	the	the	DET
faba-77	196	21	working	work	VERB
faba-77	196	22	capital	capital	NOUN
faba-77	196	23	in	in	ADP
faba-77	196	24	the	the	DET
faba-77	196	25	year	year	NOUN
faba-77	196	26	t	t	PROPN
faba-77	196	27	minus	minus	ADP
faba-77	196	28	the	the	DET
faba-77	196	29	year	year	NOUN
faba-77	196	30	t-1	t-1	PROPN
faba-77	196	31	;	;	PUNCT
faba-77	196	32	tcfo	tcfo	VERB
faba-77	196	33	the	the	DET
faba-77	196	34	cash	cash	NOUN
faba-77	196	35	flow	flow	NOUN
faba-77	196	36	from	from	ADP
faba-77	196	37	the	the	DET
faba-77	196	38	operation	operation	NOUN
faba-77	196	39	in	in	ADP
faba-77	196	40	the	the	DET
faba-77	196	41	year	year	NOUN
faba-77	196	42	t	t	NOUN
faba-77	196	43	;	;	PUNCT
faba-77	196	44	tsales	tsales	NUM
faba-77	196	45	is	be	AUX
faba-77	196	46	the	the	DET
faba-77	196	47	change	change	NOUN
faba-77	196	48	in	in	ADP
faba-77	196	49	sales	sale	NOUN
faba-77	196	50	in	in	ADP
faba-77	196	51	year	year	NOUN
faba-77	196	52	t	t	NOUN
faba-77	196	53	;	;	PUNCT
faba-77	196	54	tppe	tppe	PROPN
faba-77	196	55	is	be	AUX
faba-77	196	56	the	the	DET
faba-77	196	57	property	property	NOUN
faba-77	196	58	,	,	PUNCT
faba-77	196	59	plant	plant	NOUN
faba-77	196	60	and	and	CCONJ
faba-77	196	61	equipment	equipment	NOUN
faba-77	196	62	in	in	ADP
faba-77	196	63	year	year	NOUN
faba-77	196	64	t	t	NOUN
faba-77	196	65	;	;	PUNCT
faba-77	196	66			VERB
faba-77	196	67	the	the	DET
faba-77	196	68	prediction	prediction	NOUN
faba-77	196	69	error	error	NOUN
faba-77	196	70	,	,	PUNCT
faba-77	196	71	ti	ti	NOUN
faba-77	196	72	,	,	PUNCT
faba-77	196	73	the	the	DET
faba-77	196	74	firm	firm	NOUN
faba-77	196	75	and	and	CCONJ
faba-77	196	76	year	year	NOUN
faba-77	196	77	,	,	PUNCT
faba-77	196	78	respectively	respectively	ADV
faba-77	196	79	;	;	PUNCT
faba-77	196	80	and	and	CCONJ
faba-77	196	81			NOUN
faba-77	196	82	is	be	AUX
faba-77	196	83	obtained	obtain	VERB
faba-77	196	84	from	from	ADP
faba-77	196	85	the	the	DET
faba-77	196	86	regression	regression	NOUN
faba-77	196	87	model	model	NOUN
faba-77	196	88	used	use	VERB
faba-77	196	89	.	.	PUNCT
faba-77	197	1	all	all	DET
faba-77	197	2	variables	variable	NOUN
faba-77	197	3	are	be	AUX
faba-77	197	4	scaled	scale	VERB
faba-77	197	5	by	by	ADP
faba-77	197	6	total	total	ADJ
faba-77	197	7	assets	asset	NOUN
faba-77	197	8	at	at	ADP
faba-77	197	9	the	the	DET
faba-77	197	10	beginning	beginning	NOUN
faba-77	197	11	of	of	ADP
faba-77	197	12	the	the	DET
faba-77	197	13	year	year	NOUN
faba-77	197	14	t	t	PROPN
faba-77	197	15	.	.	PUNCT
faba-77	198	1	the	the	DET
faba-77	198	2	standard	standard	ADJ
faba-77	198	3	deviation	deviation	NOUN
faba-77	198	4	of	of	ADP
faba-77	198	5	the	the	DET
faba-77	198	6	residual	residual	ADJ
faba-77	198	7	,	,	PUNCT
faba-77	198	8	which	which	PRON
faba-77	198	9	is	be	AUX
faba-77	198	10	the	the	DET
faba-77	198	11	proxy	proxy	NOUN
faba-77	198	12	used	use	VERB
faba-77	198	13	for	for	ADP
faba-77	198	14	aq	aq	NOUN
faba-77	198	15	,	,	PUNCT
faba-77	198	16	is	be	AUX
faba-77	198	17	computed	compute	VERB
faba-77	198	18	over	over	ADP
faba-77	198	19	5	5	NUM
faba-77	198	20	years	year	NOUN
faba-77	198	21	periods	period	NOUN
faba-77	198	22	as	as	ADP
faba-77	198	23	titiaq	titiaq	ADJ
faba-77	198	24	,	,	PUNCT
faba-77	198	25	,	,	PUNCT
faba-77	198	26	)	)	PUNCT
faba-77	199	1	(	(	PUNCT
faba-77	199	2	=	=	PROPN
faba-77	199	3	.	.	PUNCT
faba-77	199	4	conservatism	conservatism	NOUN
faba-77	199	5	as	as	SCONJ
faba-77	199	6	stated	state	VERB
faba-77	199	7	earlier	early	ADV
faba-77	199	8	,	,	PUNCT
faba-77	199	9	there	there	PRON
faba-77	199	10	are	be	VERB
faba-77	199	11	two	two	NUM
faba-77	199	12	types	type	NOUN
faba-77	199	13	of	of	ADP
faba-77	199	14	conservatisms	conservatism	NOUN
faba-77	199	15	,	,	PUNCT
faba-77	199	16	namely	namely	ADV
faba-77	199	17	,	,	PUNCT
faba-77	199	18	conditional	conditional	ADJ
faba-77	199	19	and	and	CCONJ
faba-77	199	20	unconditional	unconditional	ADJ
faba-77	199	21	conservatism	conservatism	NOUN
faba-77	199	22	.	.	PUNCT
faba-77	200	1	the	the	DET
faba-77	200	2	basu	basu	PROPN
faba-77	200	3	(	(	PUNCT
faba-77	200	4	1997	1997	NUM
faba-77	200	5	)	)	PUNCT
faba-77	200	6	model	model	NOUN
faba-77	200	7	is	be	AUX
faba-77	200	8	used	use	VERB
faba-77	200	9	to	to	PART
faba-77	200	10	measure	measure	VERB
faba-77	200	11	the	the	DET
faba-77	200	12	conditional	conditional	ADJ
faba-77	200	13	conservatism	conservatism	NOUN
faba-77	200	14	(	(	PUNCT
faba-77	200	15	conser1	conser1	NOUN
faba-77	200	16	)	)	PUNCT
faba-77	200	17	due	due	ADP
faba-77	200	18	to	to	ADP
faba-77	200	19	its	its	PRON
faba-77	200	20	popularity	popularity	NOUN
faba-77	200	21	(	(	PUNCT
faba-77	200	22	khan	khan	PROPN
faba-77	200	23	and	and	CCONJ
faba-77	200	24	watts	watt	NOUN
faba-77	200	25	,	,	PUNCT
faba-77	200	26	2009	2009	NUM
faba-77	200	27	)	)	PUNCT
faba-77	200	28	.	.	PUNCT
faba-77	201	1	the	the	DET
faba-77	201	2	basu	basu	PROPN
faba-77	201	3	(	(	PUNCT
faba-77	201	4	1997	1997	NUM
faba-77	201	5	)	)	PUNCT
faba-77	201	6	model	model	NOUN
faba-77	201	7	relies	rely	VERB
faba-77	201	8	on	on	ADP
faba-77	201	9	the	the	DET
faba-77	201	10	relationship	relationship	NOUN
faba-77	201	11	between	between	ADP
faba-77	201	12	earnings	earning	NOUN
faba-77	201	13	and	and	CCONJ
faba-77	201	14	return	return	NOUN
faba-77	201	15	to	to	PART
faba-77	201	16	illustrate	illustrate	VERB
faba-77	201	17	the	the	DET
faba-77	201	18	timeliness	timeliness	ADJ
faba-77	201	19	recognition	recognition	NOUN
faba-77	201	20	of	of	ADP
faba-77	201	21	losses	loss	NOUN
faba-77	201	22	and	and	CCONJ
faba-77	201	23	gains	gain	NOUN
faba-77	201	24	.	.	PUNCT
faba-77	202	1	the	the	DET
faba-77	202	2	basu	basu	PROPN
faba-77	202	3	(	(	PUNCT
faba-77	202	4	1997	1997	NUM
faba-77	202	5	)	)	PUNCT
faba-77	202	6	model	model	NOUN
faba-77	202	7	is	be	AUX
faba-77	202	8	provided	provide	VERB
faba-77	202	9	in	in	ADP
faba-77	202	10	equation	equation	NOUN
faba-77	202	11	4	4	NUM
faba-77	202	12	.	.	X
faba-77	202	13	tititititi	tititititi	PROPN
faba-77	202	14	drrdpeps	drrdpep	VERB
faba-77	202	15	,	,	PUNCT
faba-77	202	16	,	,	PUNCT
faba-77	202	17	1,0101	1,0101	NUM
faba-77	202	18	,	,	PUNCT
faba-77	202	19	,	,	PUNCT
faba-77	202	20	/	/	SYM
faba-77	203	1			NOUN
faba-77	203	2	+	+	ADJ
faba-77	203	3	+	+	ADJ
faba-77	203	4	+	+	ADJ
faba-77	203	5	+	+	NOUN
faba-77	203	6	=	=	ADJ
faba-77	203	7	−	−	X
faba-77	203	8	(	(	PUNCT
faba-77	203	9	4	4	NUM
faba-77	203	10	)	)	PUNCT
faba-77	203	11	where	where	SCONJ
faba-77	203	12	,	,	PUNCT
faba-77	203	13	tieps	tiep	NOUN
faba-77	203	14	,	,	PUNCT
faba-77	203	15	is	be	AUX
faba-77	203	16	the	the	DET
faba-77	203	17	earnings	earning	NOUN
faba-77	203	18	per	per	ADP
faba-77	203	19	share	share	NOUN
faba-77	203	20	of	of	ADP
faba-77	203	21	firm	firm	ADJ
faba-77	203	22	i	i	PRON
faba-77	203	23	in	in	ADP
faba-77	203	24	the	the	DET
faba-77	203	25	period	period	NOUN
faba-77	203	26	t	t	PROPN
faba-77	203	27	;	;	PUNCT
faba-77	203	28	d	d	X
faba-77	203	29	the	the	DET
faba-77	203	30	indicator	indicator	NOUN
faba-77	203	31	variable	variable	NOUN
faba-77	203	32	which	which	PRON
faba-77	203	33	is	be	AUX
faba-77	203	34	equal	equal	ADJ
faba-77	203	35	to	to	ADP
faba-77	203	36	1	1	NUM
faba-77	203	37	if	if	SCONJ
faba-77	203	38	tir	tir	PROPN
faba-77	203	39	,	,	PUNCT
faba-77	203	40	is	be	AUX
faba-77	203	41	negative	negative	ADJ
faba-77	203	42	(	(	PUNCT
faba-77	203	43	tir	tir	NOUN
faba-77	203	44	,	,	PUNCT
faba-77	203	45	<	<	X
faba-77	203	46	0	0	NUM
faba-77	203	47	)	)	PUNCT
faba-77	203	48	and	and	CCONJ
faba-77	203	49	0	0	NUM
faba-77	203	50	otherwise	otherwise	ADV
faba-77	203	51	.	.	PUNCT
faba-77	204	1	tir	tir	PROPN
faba-77	204	2	,	,	PUNCT
faba-77	204	3	is	be	AUX
faba-77	204	4	the	the	DET
faba-77	204	5	stock	stock	NOUN
faba-77	204	6	return	return	NOUN
faba-77	204	7	of	of	ADP
faba-77	204	8	firm	firm	ADJ
faba-77	204	9	i	i	PRON
faba-77	204	10	in	in	ADP
faba-77	204	11	the	the	DET
faba-77	204	12	period	period	NOUN
faba-77	204	13	t	t	NOUN
faba-77	204	14	.	.	PUNCT
faba-77	205	1	0	0	NOUN
faba-77	205	2	reflects	reflect	VERB
faba-77	205	3	the	the	DET
faba-77	205	4	incorporation	incorporation	NOUN
faba-77	205	5	of	of	ADP
faba-77	205	6	goods	good	NOUN
faba-77	205	7	news	news	NOUN
faba-77	205	8	into	into	ADP
faba-77	205	9	the	the	DET
faba-77	205	10	current	current	ADJ
faba-77	205	11	earnings	earning	NOUN
faba-77	205	12	period	period	NOUN
faba-77	205	13	,	,	PUNCT
faba-77	205	14	1	1	NUM
faba-77	205	15	measures	measure	VERB
faba-77	205	16	the	the	DET
faba-77	205	17	difference	difference	NOUN
faba-77	205	18	of	of	ADP
faba-77	205	19	the	the	DET
faba-77	205	20	sensitivity	sensitivity	NOUN
faba-77	205	21	of	of	ADP
faba-77	205	22	earnings	earning	NOUN
faba-77	205	23	to	to	ADP
faba-77	205	24	positive	positive	ADJ
faba-77	205	25	and	and	CCONJ
faba-77	205	26	negative	negative	ADJ
faba-77	205	27	returns	return	NOUN
faba-77	205	28	and	and	CCONJ
faba-77	205	29	ti	ti	NOUN
faba-77	205	30	,	,	PUNCT
faba-77	205	31			NOUN
faba-77	205	32	is	be	AUX
faba-77	205	33	the	the	DET
faba-77	205	34	error	error	NOUN
faba-77	205	35	term	term	NOUN
faba-77	205	36	of	of	ADP
faba-77	205	37	firm	firm	ADJ
faba-77	205	38	i	i	PRON
faba-77	205	39	in	in	ADP
faba-77	205	40	the	the	DET
faba-77	205	41	year	year	NOUN
faba-77	205	42	t.	t.	NOUN
faba-77	205	43	finance	finance	NOUN
faba-77	205	44	,	,	PUNCT
faba-77	205	45	accounting	accounting	NOUN
faba-77	205	46	and	and	CCONJ
faba-77	205	47	business	business	NOUN
faba-77	205	48	analysis	analysis	NOUN
faba-77	205	49	4	4	NUM
faba-77	205	50	(	(	PUNCT
faba-77	205	51	1	1	NUM
faba-77	205	52	)	)	PUNCT
faba-77	205	53	2022	2022	NUM
faba-77	205	54	8	8	NUM
faba-77	205	55	from	from	ADP
faba-77	205	56	equation	equation	NOUN
faba-77	205	57	(	(	PUNCT
faba-77	205	58	4	4	NUM
faba-77	205	59	)	)	PUNCT
faba-77	205	60	,	,	PUNCT
faba-77	205	61	conser1	conser1	NOUN
faba-77	205	62	is	be	AUX
faba-77	205	63	estimated	estimate	VERB
faba-77	205	64	with	with	ADP
faba-77	205	65	the	the	DET
faba-77	205	66	formula	formula	NOUN
faba-77	205	67	:	:	PUNCT
faba-77	205	68	010	010	NUM
faba-77	205	69	/	/	SYM
faba-77	205	70	)	)	PUNCT
faba-77	205	71	(	(	PUNCT
faba-77	205	72			NOUN
faba-77	205	73	+	+	X
faba-77	205	74	.	.	PUNCT
faba-77	206	1	if	if	SCONJ
faba-77	206	2	the	the	DET
faba-77	206	3	value	value	NOUN
faba-77	206	4	of	of	ADP
faba-77	206	5	this	this	DET
faba-77	206	6	ratio	ratio	NOUN
faba-77	206	7	is	be	AUX
faba-77	206	8	high	high	ADJ
faba-77	206	9	,	,	PUNCT
faba-77	206	10	it	it	PRON
faba-77	206	11	means	mean	VERB
faba-77	206	12	that	that	SCONJ
faba-77	206	13	the	the	DET
faba-77	206	14	loss	loss	NOUN
faba-77	206	15	is	be	AUX
faba-77	206	16	recognised	recognise	VERB
faba-77	206	17	timely	timely	ADV
faba-77	206	18	,	,	PUNCT
faba-77	206	19	that	that	ADV
faba-77	206	20	is	is	ADV
faba-77	206	21	,	,	PUNCT
faba-77	206	22	the	the	DET
faba-77	206	23	company	company	NOUN
faba-77	206	24	practices	practice	VERB
faba-77	206	25	conservatism	conservatism	NOUN
faba-77	206	26	accounting	accounting	NOUN
faba-77	206	27	.	.	PUNCT
faba-77	207	1	a	a	DET
faba-77	207	2	low	low	ADJ
faba-77	207	3	value	value	NOUN
faba-77	207	4	indicates	indicate	VERB
faba-77	207	5	a	a	DET
faba-77	207	6	less	less	ADV
faba-77	207	7	conservatism	conservatism	NOUN
faba-77	207	8	practice	practice	NOUN
faba-77	207	9	.	.	PUNCT
faba-77	208	1	the	the	DET
faba-77	208	2	unconditional	unconditional	ADJ
faba-77	208	3	conservatism	conservatism	NOUN
faba-77	208	4	(	(	PUNCT
faba-77	208	5	conser2	conser2	PROPN
faba-77	208	6	)	)	PUNCT
faba-77	208	7	is	be	AUX
faba-77	208	8	measured	measure	VERB
faba-77	208	9	using	use	VERB
faba-77	208	10	the	the	DET
faba-77	208	11	book	book	NOUN
faba-77	208	12	to	to	ADP
faba-77	208	13	market	market	NOUN
faba-77	208	14	ratio	ratio	NOUN
faba-77	208	15	,	,	PUNCT
faba-77	208	16	computed	compute	VERB
faba-77	208	17	as	as	ADP
faba-77	208	18	book	book	NOUN
faba-77	208	19	value	value	NOUN
faba-77	208	20	of	of	ADP
faba-77	208	21	company	company	NOUN
faba-77	208	22	divided	divide	VERB
faba-77	208	23	by	by	ADP
faba-77	208	24	its	its	PRON
faba-77	208	25	market	market	NOUN
faba-77	208	26	value	value	NOUN
faba-77	208	27	(	(	PUNCT
faba-77	208	28	beaver	beaver	NOUN
faba-77	208	29	and	and	CCONJ
faba-77	208	30	ryan	ryan	PROPN
faba-77	208	31	,	,	PUNCT
faba-77	208	32	2000	2000	NUM
faba-77	208	33	;	;	PUNCT
faba-77	208	34	ahmed	ahmed	PROPN
faba-77	208	35	and	and	CCONJ
faba-77	208	36	duellman	duellman	NOUN
faba-77	208	37	,	,	PUNCT
faba-77	208	38	2007	2007	NUM
faba-77	208	39	;	;	PUNCT
faba-77	208	40	persakis	persaki	NOUN
faba-77	208	41	and	and	CCONJ
faba-77	208	42	iatridis	iatridi	NOUN
faba-77	208	43	,	,	PUNCT
faba-77	208	44	2015	2015	NUM
faba-77	208	45	)	)	PUNCT
faba-77	208	46	.	.	PUNCT
faba-77	209	1	earnings	earning	NOUN
faba-77	209	2	persistence	persistence	NOUN
faba-77	209	3	the	the	DET
faba-77	209	4	earnings	earning	NOUN
faba-77	209	5	persistence	persistence	NOUN
faba-77	209	6	is	be	AUX
faba-77	209	7	measured	measure	VERB
faba-77	209	8	with	with	ADP
faba-77	209	9	the	the	DET
faba-77	209	10	model	model	NOUN
faba-77	209	11	described	describe	VERB
faba-77	209	12	in	in	ADP
faba-77	209	13	dechow	dechow	PROPN
faba-77	209	14	et	et	PROPN
faba-77	209	15	al	al	PROPN
faba-77	209	16	.	.	PUNCT
faba-77	210	1	(	(	PUNCT
faba-77	210	2	2010	2010	NUM
faba-77	210	3	)	)	PUNCT
faba-77	210	4	.	.	PUNCT
faba-77	211	1	the	the	DET
faba-77	211	2	model	model	NOUN
faba-77	211	3	assumes	assume	VERB
faba-77	211	4	that	that	SCONJ
faba-77	211	5	the	the	DET
faba-77	211	6	present	present	ADJ
faba-77	211	7	earnings	earning	NOUN
faba-77	211	8	are	be	AUX
faba-77	211	9	used	use	VERB
faba-77	211	10	to	to	PART
faba-77	211	11	estimate	estimate	VERB
faba-77	211	12	the	the	DET
faba-77	211	13	future	future	ADJ
faba-77	211	14	earnings	earning	NOUN
faba-77	211	15	;	;	PUNCT
faba-77	211	16	the	the	DET
faba-77	211	17	model	model	NOUN
faba-77	211	18	also	also	ADV
faba-77	211	19	assumes	assume	VERB
faba-77	211	20	that	that	SCONJ
faba-77	211	21	companies	company	NOUN
faba-77	211	22	that	that	PRON
faba-77	211	23	are	be	AUX
faba-77	211	24	sustainable	sustainable	ADJ
faba-77	211	25	,	,	PUNCT
faba-77	211	26	display	display	VERB
faba-77	211	27	earnings	earning	NOUN
faba-77	211	28	that	that	PRON
faba-77	211	29	are	be	AUX
faba-77	211	30	more	more	ADV
faba-77	211	31	persistent	persistent	ADJ
faba-77	211	32	.	.	PUNCT
faba-77	212	1	the	the	DET
faba-77	212	2	model	model	NOUN
faba-77	212	3	shows	show	VERB
faba-77	212	4	the	the	DET
faba-77	212	5	correlation	correlation	NOUN
faba-77	212	6	between	between	ADP
faba-77	212	7	the	the	DET
faba-77	212	8	current	current	ADJ
faba-77	212	9	and	and	CCONJ
faba-77	212	10	future	future	ADJ
faba-77	212	11	earnings	earning	NOUN
faba-77	212	12	as	as	ADP
faba-77	212	13	in	in	ADP
faba-77	212	14	equation	equation	NOUN
faba-77	212	15	5	5	NUM
faba-77	212	16	.	.	PUNCT
faba-77	213	1	tititi	tititi	NOUN
faba-77	213	2	earningsearnings	earningsearning	NOUN
faba-77	213	3	,	,	PUNCT
faba-77	213	4	,	,	PUNCT
faba-77	213	5	101	101	NUM
faba-77	213	6	,	,	PUNCT
faba-77	213	7			VERB
faba-77	213	8	+	+	ADJ
faba-77	213	9	+	+	NOUN
faba-77	213	10	=	=	X
faba-77	213	11	+	+	NUM
faba-77	213	12	(	(	PUNCT
faba-77	213	13	5	5	NUM
faba-77	213	14	)	)	PUNCT
faba-77	213	15	where	where	SCONJ
faba-77	213	16	,	,	PUNCT
faba-77	213	17	t	t	PROPN
faba-77	213	18	is	be	AUX
faba-77	213	19	the	the	DET
faba-77	213	20	period	period	NOUN
faba-77	213	21	t	t	NOUN
faba-77	213	22	and	and	CCONJ
faba-77	213	23	ti	ti	NOUN
faba-77	213	24	,	,	PUNCT
faba-77	213	25			NOUN
faba-77	213	26	the	the	DET
faba-77	213	27	error	error	NOUN
faba-77	213	28	term	term	NOUN
faba-77	213	29	that	that	PRON
faba-77	213	30	incorporates	incorporate	VERB
faba-77	213	31	the	the	DET
faba-77	213	32	information	information	NOUN
faba-77	213	33	that	that	PRON
faba-77	213	34	was	be	AUX
faba-77	213	35	not	not	PART
faba-77	213	36	captured	capture	VERB
faba-77	213	37	by	by	ADP
faba-77	213	38	the	the	DET
faba-77	213	39	earnings	earning	NOUN
faba-77	213	40	in	in	ADP
faba-77	213	41	the	the	DET
faba-77	213	42	period	period	NOUN
faba-77	213	43	t	t	PROPN
faba-77	213	44	,	,	PUNCT
faba-77	213	45	to	to	PART
faba-77	213	46	explain	explain	VERB
faba-77	213	47	the	the	DET
faba-77	213	48	earnings	earning	NOUN
faba-77	213	49	in	in	ADP
faba-77	213	50	the	the	DET
faba-77	213	51	period	period	NOUN
faba-77	213	52	t+1	t+1	PRON
faba-77	213	53	.	.	PUNCT
faba-77	214	1	1	1	PROPN
faba-77	214	2	measures	measure	VERB
faba-77	214	3	the	the	DET
faba-77	214	4	persistence	persistence	NOUN
faba-77	214	5	of	of	ADP
faba-77	214	6	earnings	earning	NOUN
faba-77	214	7	.	.	PUNCT
faba-77	215	1	a	a	DET
faba-77	215	2	high	high	ADJ
faba-77	215	3	value	value	NOUN
faba-77	215	4	of	of	ADP
faba-77	215	5	1	1	PROPN
faba-77	215	6	indicates	indicate	VERB
faba-77	215	7	that	that	SCONJ
faba-77	215	8	the	the	DET
faba-77	215	9	earnings	earning	NOUN
faba-77	215	10	is	be	AUX
faba-77	215	11	more	more	ADV
faba-77	215	12	persistent	persistent	ADJ
faba-77	215	13	,	,	PUNCT
faba-77	215	14	a	a	DET
faba-77	215	15	1	1	NUM
faba-77	215	16	close	close	ADV
faba-77	215	17	to	to	ADP
faba-77	215	18	or	or	CCONJ
faba-77	215	19	higher	high	ADJ
faba-77	215	20	than	than	ADP
faba-77	215	21	one	one	NUM
faba-77	215	22	,	,	PUNCT
faba-77	215	23	indicates	indicate	VERB
faba-77	215	24	highly	highly	ADV
faba-77	215	25	persistent	persistent	ADJ
faba-77	215	26	earnings	earning	NOUN
faba-77	215	27	and	and	CCONJ
faba-77	215	28	1	1	NUM
faba-77	215	29	close	close	ADV
faba-77	215	30	to	to	ADP
faba-77	215	31	zero	zero	NUM
faba-77	215	32	indicates	indicate	VERB
faba-77	215	33	a	a	DET
faba-77	215	34	less	less	ADJ
faba-77	215	35	or	or	CCONJ
faba-77	215	36	non	non	ADJ
faba-77	215	37	-	-	ADJ
faba-77	215	38	persistent	persistent	ADJ
faba-77	215	39	earnings	earning	NOUN
faba-77	215	40	(	(	PUNCT
faba-77	215	41	persakis	persakis	PROPN
faba-77	215	42	&	&	CCONJ
faba-77	215	43	iatridis	iatridis	PROPN
faba-77	215	44	,	,	PUNCT
faba-77	215	45	2015	2015	NUM
faba-77	215	46	)	)	PUNCT
faba-77	215	47	.	.	PUNCT
faba-77	216	1	earnings	earning	NOUN
faba-77	216	2	predictability	predictability	NOUN
faba-77	216	3	the	the	DET
faba-77	216	4	earnings	earning	NOUN
faba-77	216	5	predictability	predictability	NOUN
faba-77	216	6	is	be	AUX
faba-77	216	7	commonly	commonly	ADV
faba-77	216	8	measured	measure	VERB
faba-77	216	9	using	use	VERB
faba-77	216	10	the	the	DET
faba-77	216	11	square	square	ADJ
faba-77	216	12	root	root	NOUN
faba-77	216	13	of	of	ADP
faba-77	216	14	the	the	DET
faba-77	216	15	error	error	NOUN
faba-77	216	16	variance	variance	NOUN
faba-77	216	17	from	from	ADP
faba-77	216	18	the	the	DET
faba-77	216	19	earnings	earning	NOUN
faba-77	216	20	persistence	persistence	NOUN
faba-77	216	21	model	model	NOUN
faba-77	216	22	(	(	PUNCT
faba-77	216	23	francis	francis	PROPN
faba-77	216	24	et	et	PROPN
faba-77	216	25	al	al	PROPN
faba-77	216	26	.	.	PROPN
faba-77	216	27	,	,	PUNCT
faba-77	216	28	2004	2004	NUM
faba-77	216	29	)	)	PUNCT
faba-77	216	30	.	.	PUNCT
faba-77	217	1	equation	equation	NOUN
faba-77	217	2	6	6	NUM
faba-77	217	3	defines	define	VERB
faba-77	217	4	the	the	DET
faba-77	217	5	earnings	earning	NOUN
faba-77	217	6	predictability	predictability	NOUN
faba-77	217	7	model	model	NOUN
faba-77	217	8	.	.	PUNCT
faba-77	217	9	)	)	PUNCT
faba-77	218	1	(	(	PUNCT
faba-77	218	2	pr	pr	INTJ
faba-77	218	3	,	,	PUNCT
faba-77	218	4	2	2	NUM
faba-77	218	5	,	,	PUNCT
faba-77	218	6	titiedict	titiedict	NOUN
faba-77	218	7	=	=	PROPN
faba-77	218	8	(	(	PUNCT
faba-77	218	9	6	6	NUM
faba-77	218	10	)	)	PUNCT
faba-77	218	11	where	where	SCONJ
faba-77	218	12	,	,	PUNCT
faba-77	218	13	tiedict	tiedict	PROPN
faba-77	218	14	,	,	PUNCT
faba-77	218	15	pr	pr	NOUN
faba-77	218	16	is	be	AUX
faba-77	218	17	the	the	DET
faba-77	218	18	firm	firm	NOUN
faba-77	218	19	’s	’s	PART
faba-77	218	20	i	i	NOUN
faba-77	218	21	earnings	earning	NOUN
faba-77	218	22	predictability	predictability	NOUN
faba-77	218	23	in	in	ADP
faba-77	218	24	the	the	DET
faba-77	218	25	year	year	NOUN
faba-77	218	26	t.	t.	NOUN
faba-77	218	27	the	the	DET
faba-77	218	28	term	term	NOUN
faba-77	218	29	)	)	PUNCT
faba-77	218	30	(	(	PUNCT
faba-77	218	31	,	,	PUNCT
faba-77	218	32	2	2	NUM
faba-77	218	33	ti	ti	NUM
faba-77	218	34	is	be	AUX
faba-77	218	35	the	the	DET
faba-77	218	36	estimated	estimate	VERB
faba-77	218	37	error	error	NOUN
faba-77	218	38	variance	variance	NOUN
faba-77	218	39	of	of	ADP
faba-77	218	40	the	the	DET
faba-77	218	41	firm	firm	NOUN
faba-77	218	42	i	i	PRON
faba-77	218	43	in	in	ADP
faba-77	218	44	the	the	DET
faba-77	218	45	year	year	NOUN
faba-77	218	46	t	t	NOUN
faba-77	218	47	calculated	calculate	VERB
faba-77	218	48	from	from	ADP
faba-77	218	49	the	the	DET
faba-77	218	50	earnings	earning	NOUN
faba-77	218	51	persistence	persistence	NOUN
faba-77	218	52	(	(	PUNCT
faba-77	218	53	equation	equation	NOUN
faba-77	218	54	5	5	NUM
faba-77	218	55	)	)	PUNCT
faba-77	218	56	.	.	PUNCT
faba-77	219	1	if	if	SCONJ
faba-77	219	2	the	the	DET
faba-77	219	3	square	square	ADJ
faba-77	219	4	root	root	NOUN
faba-77	219	5	of	of	ADP
faba-77	219	6	the	the	DET
faba-77	219	7	error	error	NOUN
faba-77	219	8	variance	variance	NOUN
faba-77	219	9	is	be	AUX
faba-77	219	10	high	high	ADJ
faba-77	219	11	,	,	PUNCT
faba-77	219	12	the	the	DET
faba-77	219	13	predictability	predictability	NOUN
faba-77	219	14	is	be	AUX
faba-77	219	15	low	low	ADJ
faba-77	219	16	,	,	PUNCT
faba-77	219	17	and	and	CCONJ
faba-77	219	18	the	the	DET
faba-77	219	19	earnings	earning	NOUN
faba-77	219	20	is	be	AUX
faba-77	219	21	of	of	ADP
faba-77	219	22	low	low	ADJ
faba-77	219	23	quality	quality	NOUN
faba-77	219	24	and	and	CCONJ
faba-77	219	25	vice	vice	NOUN
faba-77	219	26	versa	versa	ADV
faba-77	219	27	.	.	PUNCT
faba-77	220	1	earnings	earning	NOUN
faba-77	220	2	smoothness	smoothness	ADJ
faba-77	220	3	earnings	earning	NOUN
faba-77	220	4	smoothness	smoothness	NOUN
faba-77	220	5	is	be	AUX
faba-77	220	6	measured	measure	VERB
faba-77	220	7	using	use	VERB
faba-77	220	8	the	the	DET
faba-77	220	9	leuz	leuz	NOUN
faba-77	220	10	et	et	PROPN
faba-77	220	11	al	al	PROPN
faba-77	220	12	.	.	PROPN
faba-77	221	1	(	(	PUNCT
faba-77	221	2	2003	2003	NUM
faba-77	221	3	)	)	PUNCT
faba-77	221	4	model	model	NOUN
faba-77	221	5	as	as	ADP
faba-77	221	6	in	in	ADP
faba-77	221	7	perotti	perotti	NOUN
faba-77	221	8	and	and	CCONJ
faba-77	221	9	wagenhoffer	wagenhoffer	VERB
faba-77	221	10	(	(	PUNCT
faba-77	221	11	2014	2014	NUM
faba-77	221	12	)	)	PUNCT
faba-77	221	13	and	and	CCONJ
faba-77	221	14	sodan	sodan	PROPN
faba-77	221	15	(	(	PUNCT
faba-77	221	16	2015	2015	NUM
faba-77	221	17	)	)	PUNCT
faba-77	221	18	.	.	PUNCT
faba-77	222	1	the	the	DET
faba-77	222	2	model	model	NOUN
faba-77	222	3	consists	consist	VERB
faba-77	222	4	of	of	ADP
faba-77	222	5	dividing	divide	VERB
faba-77	222	6	the	the	DET
faba-77	222	7	standard	standard	ADJ
faba-77	222	8	deviation	deviation	NOUN
faba-77	222	9	of	of	ADP
faba-77	222	10	operating	operate	VERB
faba-77	222	11	income	income	NOUN
faba-77	222	12	by	by	ADP
faba-77	222	13	the	the	DET
faba-77	222	14	standard	standard	ADJ
faba-77	222	15	deviation	deviation	NOUN
faba-77	222	16	of	of	ADP
faba-77	222	17	cash	cash	NOUN
faba-77	222	18	flow	flow	NOUN
faba-77	222	19	from	from	ADP
faba-77	222	20	operations	operation	NOUN
faba-77	222	21	as	as	ADP
faba-77	222	22	in	in	ADP
faba-77	222	23	equation	equation	NOUN
faba-77	222	24	7	7	NUM
faba-77	222	25	.	.	PUNCT
faba-77	223	1	the	the	DET
faba-77	223	2	operating	operate	VERB
faba-77	223	3	income	income	NOUN
faba-77	223	4	and	and	CCONJ
faba-77	223	5	cash	cash	NOUN
faba-77	223	6	flow	flow	NOUN
faba-77	223	7	from	from	ADP
faba-77	223	8	operations	operation	NOUN
faba-77	223	9	are	be	AUX
faba-77	223	10	scaled	scale	VERB
faba-77	223	11	by	by	ADP
faba-77	223	12	total	total	ADJ
faba-77	223	13	assets	asset	NOUN
faba-77	223	14	at	at	ADP
faba-77	223	15	the	the	DET
faba-77	223	16	beginning	beginning	NOUN
faba-77	223	17	of	of	ADP
faba-77	223	18	year	year	NOUN
faba-77	223	19	t	t	PROPN
faba-77	223	20	.	.	PUNCT
faba-77	224	1	tititi	tititi	PROPN
faba-77	224	2	cfooismooth	cfooismooth	PROPN
faba-77	224	3	,	,	PUNCT
faba-77	224	4	,	,	PUNCT
faba-77	224	5	,	,	PUNCT
faba-77	224	6	/=	/=	PUNCT
faba-77	224	7	(	(	PUNCT
faba-77	224	8	7	7	NUM
faba-77	224	9	)	)	PUNCT
faba-77	224	10	where	where	SCONJ
faba-77	224	11	,	,	PUNCT
faba-77	224	12	smooth	smooth	ADJ
faba-77	224	13	is	be	AUX
faba-77	224	14	the	the	DET
faba-77	224	15	earnings	earning	NOUN
faba-77	224	16	smoothness	smoothness	NOUN
faba-77	224	17	,	,	PUNCT
faba-77	225	1	oi	oi	PUNCT
faba-77	225	2	the	the	DET
faba-77	225	3	standard	standard	ADJ
faba-77	225	4	deviation	deviation	NOUN
faba-77	225	5	of	of	ADP
faba-77	225	6	operating	operate	VERB
faba-77	225	7	income	income	NOUN
faba-77	225	8	,	,	PUNCT
faba-77	225	9	cfo	cfo	VERB
faba-77	225	10	the	the	DET
faba-77	225	11	standard	standard	ADJ
faba-77	225	12	deviation	deviation	NOUN
faba-77	225	13	of	of	ADP
faba-77	225	14	cash	cash	NOUN
faba-77	225	15	flow	flow	NOUN
faba-77	225	16	from	from	ADP
faba-77	225	17	operation	operation	NOUN
faba-77	225	18	,	,	PUNCT
faba-77	225	19	and	and	CCONJ
faba-77	225	20	ti	ti	NOUN
faba-77	225	21	,	,	PUNCT
faba-77	225	22	the	the	DET
faba-77	225	23	firm	firm	NOUN
faba-77	225	24	and	and	CCONJ
faba-77	225	25	year	year	NOUN
faba-77	225	26	,	,	PUNCT
faba-77	225	27	respectively	respectively	ADV
faba-77	225	28	.	.	PUNCT
faba-77	226	1	the	the	DET
faba-77	226	2	standard	standard	ADJ
faba-77	226	3	deviation	deviation	NOUN
faba-77	226	4	is	be	AUX
faba-77	226	5	calculated	calculate	VERB
faba-77	226	6	for	for	ADP
faba-77	226	7	each	each	DET
faba-77	226	8	firm	firm	NOUN
faba-77	226	9	over	over	ADP
faba-77	226	10	rolling	roll	VERB
faba-77	226	11	five	five	NUM
faba-77	226	12	-	-	PUNCT
faba-77	226	13	years	year	NOUN
faba-77	226	14	windows	window	NOUN
faba-77	226	15	.	.	PUNCT
faba-77	227	1	a	a	DET
faba-77	227	2	high	high	ADJ
faba-77	227	3	value	value	NOUN
faba-77	227	4	of	of	ADP
faba-77	227	5	smooth	smooth	NOUN
faba-77	227	6	,	,	PUNCT
faba-77	227	7	indicates	indicate	VERB
faba-77	227	8	a	a	DET
faba-77	227	9	less	less	ADJ
faba-77	227	10	earnings	earning	NOUN
faba-77	227	11	smoothness	smoothness	NOUN
faba-77	227	12	and	and	CCONJ
faba-77	227	13	a	a	DET
faba-77	227	14	low	low	ADJ
faba-77	227	15	value	value	NOUN
faba-77	227	16	implies	imply	VERB
faba-77	227	17	smoother	smooth	ADJ
faba-77	227	18	earnings	earning	NOUN
faba-77	227	19	.	.	PUNCT
faba-77	228	1	measurement	measurement	NOUN
faba-77	228	2	of	of	ADP
faba-77	228	3	control	control	PROPN
faba-77	228	4	variables	variables	PROPN
faba-77	228	5	firm	firm	NOUN
faba-77	228	6	’s	’s	PART
faba-77	228	7	characteristics	characteristic	NOUN
faba-77	228	8	such	such	ADJ
faba-77	228	9	as	as	ADP
faba-77	228	10	the	the	DET
faba-77	228	11	size	size	NOUN
faba-77	228	12	,	,	PUNCT
faba-77	228	13	leverage	leverage	NOUN
faba-77	228	14	and	and	CCONJ
faba-77	228	15	growth	growth	NOUN
faba-77	228	16	have	have	AUX
faba-77	228	17	been	be	AUX
faba-77	228	18	found	find	VERB
faba-77	228	19	in	in	ADP
faba-77	228	20	to	to	PART
faba-77	228	21	affect	affect	VERB
faba-77	228	22	the	the	DET
faba-77	228	23	performance	performance	NOUN
faba-77	228	24	of	of	ADP
faba-77	228	25	a	a	DET
faba-77	228	26	company	company	NOUN
faba-77	228	27	.	.	PUNCT
faba-77	229	1	the	the	DET
faba-77	229	2	logarithm	logarithm	NOUN
faba-77	229	3	of	of	ADP
faba-77	229	4	total	total	ADJ
faba-77	229	5	assets	asset	NOUN
faba-77	229	6	is	be	AUX
faba-77	229	7	used	use	VERB
faba-77	229	8	to	to	PART
faba-77	229	9	measure	measure	VERB
faba-77	229	10	firm	firm	NOUN
faba-77	229	11	’s	’s	PART
faba-77	229	12	size	size	NOUN
faba-77	229	13	as	as	ADP
faba-77	229	14	in	in	ADP
faba-77	229	15	mahmud	mahmud	PROPN
faba-77	229	16	et	et	PROPN
faba-77	229	17	al	al	PROPN
faba-77	229	18	.	.	PROPN
faba-77	230	1	(	(	PUNCT
faba-77	230	2	2009	2009	NUM
faba-77	230	3	)	)	PUNCT
faba-77	230	4	,	,	PUNCT
faba-77	230	5	gaio	gaio	NOUN
faba-77	230	6	and	and	CCONJ
faba-77	230	7	raposo	raposo	VERB
faba-77	230	8	(	(	PUNCT
faba-77	230	9	2011	2011	NUM
faba-77	230	10	)	)	PUNCT
faba-77	230	11	and	and	CCONJ
faba-77	230	12	kuncova	kuncova	PROPN
faba-77	230	13	et	et	PROPN
faba-77	230	14	al	al	PROPN
faba-77	230	15	.	.	PROPN
faba-77	231	1	(	(	PUNCT
faba-77	231	2	2016	2016	NUM
faba-77	231	3	)	)	PUNCT
faba-77	231	4	.	.	PUNCT
faba-77	232	1	leverage	leverage	NOUN
faba-77	232	2	is	be	AUX
faba-77	232	3	measured	measure	VERB
faba-77	232	4	using	use	VERB
faba-77	232	5	the	the	DET
faba-77	232	6	ratio	ratio	NOUN
faba-77	232	7	of	of	ADP
faba-77	232	8	debt	debt	NOUN
faba-77	232	9	to	to	ADP
faba-77	232	10	total	total	ADJ
faba-77	232	11	assets	asset	NOUN
faba-77	232	12	(	(	PUNCT
faba-77	232	13	bowen	bowen	NOUN
faba-77	232	14	,	,	PUNCT
faba-77	232	15	2008	2008	NUM
faba-77	232	16	;	;	PUNCT
faba-77	232	17	ahmad	ahmad	PROPN
faba-77	232	18	et	et	PROPN
faba-77	232	19	al	al	PROPN
faba-77	232	20	.	.	PROPN
faba-77	232	21	,	,	PUNCT
faba-77	232	22	2015	2015	NUM
faba-77	232	23	)	)	PUNCT
faba-77	232	24	,	,	PUNCT
faba-77	232	25	whereas	whereas	SCONJ
faba-77	232	26	,	,	PUNCT
faba-77	232	27	growth	growth	NOUN
faba-77	232	28	is	be	AUX
faba-77	232	29	measured	measure	VERB
faba-77	232	30	using	use	VERB
faba-77	232	31	growth	growth	NOUN
faba-77	232	32	rate	rate	NOUN
faba-77	232	33	in	in	ADP
faba-77	232	34	revenues	revenue	NOUN
faba-77	232	35	(	(	PUNCT
faba-77	232	36	mahmud	mahmud	PROPN
faba-77	232	37	et	et	PROPN
faba-77	232	38	al	al	PROPN
faba-77	232	39	.	.	PROPN
faba-77	232	40	,	,	PUNCT
faba-77	232	41	2009	2009	NUM
faba-77	232	42	;	;	PUNCT
faba-77	232	43	ahmed	ahmed	PROPN
faba-77	232	44	and	and	CCONJ
faba-77	232	45	duellman	duellman	NOUN
faba-77	232	46	,	,	PUNCT
faba-77	232	47	2011	2011	NUM
faba-77	232	48	)	)	PUNCT
faba-77	232	49	.	.	PUNCT
faba-77	233	1	finance	finance	NOUN
faba-77	233	2	,	,	PUNCT
faba-77	233	3	accounting	accounting	NOUN
faba-77	233	4	and	and	CCONJ
faba-77	233	5	business	business	NOUN
faba-77	233	6	analysis	analysis	NOUN
faba-77	233	7	4	4	NUM
faba-77	233	8	(	(	PUNCT
faba-77	233	9	1	1	NUM
faba-77	233	10	)	)	PUNCT
faba-77	233	11	2022	2022	NUM
faba-77	233	12	9	9	NUM
faba-77	233	13	findings	finding	NOUN
faba-77	233	14	the	the	DET
faba-77	233	15	empirical	empirical	ADJ
faba-77	233	16	results	result	NOUN
faba-77	233	17	of	of	ADP
faba-77	233	18	the	the	DET
faba-77	233	19	study	study	NOUN
faba-77	233	20	are	be	AUX
faba-77	233	21	presented	present	VERB
faba-77	233	22	and	and	CCONJ
faba-77	233	23	discussed	discuss	VERB
faba-77	233	24	in	in	ADP
faba-77	233	25	this	this	DET
faba-77	233	26	section	section	NOUN
faba-77	233	27	,	,	PUNCT
faba-77	233	28	to	to	PART
faba-77	233	29	explain	explain	VERB
faba-77	233	30	the	the	DET
faba-77	233	31	correlation	correlation	NOUN
faba-77	233	32	amongst	amongst	ADP
faba-77	233	33	the	the	DET
faba-77	233	34	earnings	earning	NOUN
faba-77	233	35	quality	quality	NOUN
faba-77	233	36	properties	property	NOUN
faba-77	233	37	,	,	PUNCT
faba-77	233	38	the	the	DET
faba-77	233	39	relationships	relationship	NOUN
faba-77	233	40	between	between	ADP
faba-77	233	41	the	the	DET
faba-77	233	42	earnings	earning	NOUN
faba-77	233	43	quality	quality	NOUN
faba-77	233	44	properties	property	NOUN
faba-77	233	45	and	and	CCONJ
faba-77	233	46	the	the	DET
faba-77	233	47	firm	firm	NOUN
faba-77	233	48	’s	’s	PART
faba-77	233	49	performance	performance	NOUN
faba-77	233	50	as	as	ADV
faba-77	233	51	well	well	ADV
faba-77	233	52	as	as	ADP
faba-77	233	53	the	the	DET
faba-77	233	54	relationships	relationship	NOUN
faba-77	233	55	between	between	ADP
faba-77	233	56	the	the	DET
faba-77	233	57	innate	innate	ADJ
faba-77	233	58	and	and	CCONJ
faba-77	233	59	discretionary	discretionary	ADJ
faba-77	233	60	components	component	NOUN
faba-77	233	61	of	of	ADP
faba-77	233	62	earnings	earning	NOUN
faba-77	233	63	quality	quality	NOUN
faba-77	233	64	properties	property	NOUN
faba-77	233	65	and	and	CCONJ
faba-77	233	66	the	the	DET
faba-77	233	67	firm	firm	NOUN
faba-77	233	68	’s	’s	PART
faba-77	233	69	performance	performance	NOUN
faba-77	233	70	.	.	PUNCT
faba-77	234	1	correlation	correlation	NOUN
faba-77	234	2	analysis	analysis	NOUN
faba-77	234	3	table	table	NOUN
faba-77	234	4	1	1	NUM
faba-77	234	5	reports	report	VERB
faba-77	234	6	the	the	DET
faba-77	234	7	pearson	pearson	PROPN
faba-77	234	8	correlation	correlation	NOUN
faba-77	234	9	matrix	matrix	NOUN
faba-77	234	10	amongst	amongst	ADP
faba-77	234	11	the	the	DET
faba-77	234	12	earnings	earning	NOUN
faba-77	234	13	quality	quality	NOUN
faba-77	234	14	properties	property	NOUN
faba-77	234	15	.	.	PUNCT
faba-77	235	1	table	table	NOUN
faba-77	235	2	1	1	NUM
faba-77	235	3	.	.	PUNCT
faba-77	235	4	correlation	correlation	NOUN
faba-77	235	5	amongst	amongst	ADP
faba-77	235	6	earnings	earning	NOUN
faba-77	235	7	quality	quality	NOUN
faba-77	235	8	properties	property	NOUN
faba-77	235	9	aq	aq	X
faba-77	235	10	conser1	conser1	NOUN
faba-77	235	11	conser2	conser2	NOUN
faba-77	235	12	persist	persist	VERB
faba-77	235	13	predict	predict	VERB
faba-77	235	14	smooth	smooth	PROPN
faba-77	235	15	aq	aq	NUM
faba-77	235	16	1	1	NUM
faba-77	235	17	conser1	conser1	NOUN
faba-77	235	18	0.003	0.003	NUM
faba-77	235	19	1	1	NUM
faba-77	235	20	conser2	conser2	VERB
faba-77	235	21	0.043	0.043	NUM
faba-77	235	22	0.087	0.087	NUM
faba-77	235	23	*	*	SYM
faba-77	235	24	1	1	NUM
faba-77	235	25	persist	persist	NOUN
faba-77	235	26	-0.045	-0.045	PUNCT
faba-77	235	27	0.144	0.144	NUM
faba-77	235	28	*	*	PUNCT
faba-77	235	29	*	*	NOUN
faba-77	235	30	-0.047	-0.047	NOUN
faba-77	235	31	1	1	NUM
faba-77	235	32	predict	predict	VERB
faba-77	235	33	0.075	0.075	NUM
faba-77	235	34	*	*	NOUN
faba-77	235	35	0.111	0.111	NUM
faba-77	235	36	*	*	NOUN
faba-77	235	37	*	*	PUNCT
faba-77	235	38	-0.118	-0.118	PROPN
faba-77	235	39	*	*	X
faba-77	235	40	0.664	0.664	NUM
faba-77	235	41	*	*	PROPN
faba-77	235	42	*	*	PROPN
faba-77	235	43	1	1	NUM
faba-77	235	44	smooth	smooth	ADJ
faba-77	235	45	-0.199	-0.199	NOUN
faba-77	235	46	*	*	PUNCT
faba-77	235	47	*	*	PROPN
faba-77	235	48	0.013	0.013	NUM
faba-77	235	49	0.063	0.063	NUM
faba-77	235	50	-0.118	-0.118	NUM
faba-77	235	51	*	*	PUNCT
faba-77	235	52	*	*	PUNCT
faba-77	235	53	-0.136	-0.136	PROPN
faba-77	235	54	*	*	PUNCT
faba-77	235	55	*	*	SYM
faba-77	235	56	1	1	NUM
faba-77	235	57	notes	note	NOUN
faba-77	235	58	:	:	PUNCT
faba-77	235	59	*	*	PUNCT
faba-77	235	60	.	.	PUNCT
faba-77	236	1	*	*	PUNCT
faba-77	236	2	*	*	PUNCT
faba-77	236	3	correlation	correlation	NOUN
faba-77	236	4	is	be	AUX
faba-77	236	5	significant	significant	ADJ
faba-77	236	6	at	at	ADP
faba-77	236	7	the	the	DET
faba-77	236	8	0.05	0.05	NUM
faba-77	236	9	and	and	CCONJ
faba-77	236	10	0.01	0.01	NUM
faba-77	236	11	levels	level	NOUN
faba-77	236	12	(	(	PUNCT
faba-77	236	13	2	2	NUM
faba-77	236	14	-	-	PUNCT
faba-77	236	15	tailed	tail	VERB
faba-77	236	16	)	)	PUNCT
faba-77	236	17	,	,	PUNCT
faba-77	236	18	respectively	respectively	ADV
faba-77	236	19	.	.	PUNCT
faba-77	237	1	see	see	VERB
faba-77	237	2	appendix	appendix	NOUN
faba-77	237	3	1	1	NUM
faba-77	237	4	for	for	ADP
faba-77	237	5	the	the	DET
faba-77	237	6	description	description	NOUN
faba-77	237	7	of	of	ADP
faba-77	237	8	variables	variable	NOUN
faba-77	237	9	the	the	DET
faba-77	237	10	analysis	analysis	NOUN
faba-77	237	11	of	of	ADP
faba-77	237	12	the	the	DET
faba-77	237	13	correlation	correlation	NOUN
faba-77	237	14	results	result	NOUN
faba-77	237	15	in	in	ADP
faba-77	237	16	table	table	NOUN
faba-77	237	17	1	1	NUM
faba-77	237	18	reveals	reveal	VERB
faba-77	237	19	that	that	SCONJ
faba-77	237	20	,	,	PUNCT
faba-77	237	21	there	there	PRON
faba-77	237	22	is	be	VERB
faba-77	237	23	a	a	DET
faba-77	237	24	low	low	ADJ
faba-77	237	25	correlation	correlation	NOUN
faba-77	237	26	amongst	amongst	ADP
faba-77	237	27	earnings	earning	NOUN
faba-77	237	28	quality	quality	NOUN
faba-77	237	29	properties	property	NOUN
faba-77	237	30	,	,	PUNCT
faba-77	237	31	except	except	SCONJ
faba-77	237	32	for	for	ADP
faba-77	237	33	persistence	persistence	NOUN
faba-77	237	34	and	and	CCONJ
faba-77	237	35	predictability	predictability	NOUN
faba-77	237	36	which	which	PRON
faba-77	237	37	display	display	VERB
faba-77	237	38	a	a	DET
faba-77	237	39	correlation	correlation	NOUN
faba-77	237	40	of	of	ADP
faba-77	237	41	0.66	0.66	NUM
faba-77	237	42	.	.	PUNCT
faba-77	238	1	a	a	DET
faba-77	238	2	related	relate	VERB
faba-77	238	3	study	study	NOUN
faba-77	238	4	in	in	ADP
faba-77	238	5	perroti	perroti	NOUN
faba-77	238	6	and	and	CCONJ
faba-77	238	7	wagenhofer	wagenhofer	VERB
faba-77	238	8	(	(	PUNCT
faba-77	238	9	2014	2014	NUM
faba-77	238	10	)	)	PUNCT
faba-77	238	11	also	also	ADV
faba-77	238	12	reported	report	VERB
faba-77	238	13	a	a	DET
faba-77	238	14	high	high	ADJ
faba-77	238	15	correlation	correlation	NOUN
faba-77	238	16	between	between	ADP
faba-77	238	17	persistence	persistence	NOUN
faba-77	238	18	and	and	CCONJ
faba-77	238	19	predictability	predictability	NOUN
faba-77	238	20	.	.	PUNCT
faba-77	239	1	the	the	DET
faba-77	239	2	low	low	ADJ
faba-77	239	3	correlation	correlation	NOUN
faba-77	239	4	illustrates	illustrate	VERB
faba-77	239	5	that	that	SCONJ
faba-77	239	6	,	,	PUNCT
faba-77	239	7	each	each	DET
faba-77	239	8	property	property	NOUN
faba-77	239	9	is	be	AUX
faba-77	239	10	unique	unique	ADJ
faba-77	239	11	and	and	CCONJ
faba-77	239	12	distinct	distinct	ADJ
faba-77	239	13	and	and	CCONJ
faba-77	239	14	that	that	SCONJ
faba-77	239	15	one	one	NUM
faba-77	239	16	property	property	NOUN
faba-77	239	17	can	can	AUX
faba-77	239	18	not	not	PART
faba-77	239	19	be	be	AUX
faba-77	239	20	used	use	VERB
faba-77	239	21	as	as	ADP
faba-77	239	22	a	a	DET
faba-77	239	23	substitute	substitute	NOUN
faba-77	239	24	of	of	ADP
faba-77	239	25	others	other	NOUN
faba-77	239	26	.	.	PUNCT
faba-77	240	1	furthermore	furthermore	ADV
faba-77	240	2	,	,	PUNCT
faba-77	240	3	the	the	DET
faba-77	240	4	low	low	ADJ
faba-77	240	5	correlation	correlation	NOUN
faba-77	240	6	also	also	ADV
faba-77	240	7	means	mean	VERB
faba-77	240	8	that	that	SCONJ
faba-77	240	9	multicollinearity	multicollinearity	NOUN
faba-77	240	10	is	be	AUX
faba-77	240	11	not	not	PART
faba-77	240	12	a	a	DET
faba-77	240	13	problem	problem	NOUN
faba-77	240	14	in	in	ADP
faba-77	240	15	the	the	DET
faba-77	240	16	regression	regression	NOUN
faba-77	240	17	analysis	analysis	NOUN
faba-77	240	18	.	.	PUNCT
faba-77	241	1	moreover	moreover	ADV
faba-77	241	2	,	,	PUNCT
faba-77	241	3	the	the	DET
faba-77	241	4	correlation	correlation	NOUN
faba-77	241	5	amongst	amongst	ADP
faba-77	241	6	earnings	earning	NOUN
faba-77	241	7	quality	quality	NOUN
faba-77	241	8	properties	property	NOUN
faba-77	241	9	is	be	AUX
faba-77	241	10	positive	positive	ADJ
faba-77	241	11	for	for	ADP
faba-77	241	12	most	most	ADJ
faba-77	241	13	of	of	ADP
faba-77	241	14	the	the	DET
faba-77	241	15	cases	case	NOUN
faba-77	241	16	,	,	PUNCT
faba-77	241	17	except	except	SCONJ
faba-77	241	18	for	for	ADP
faba-77	241	19	few	few	ADJ
faba-77	241	20	properties	property	NOUN
faba-77	241	21	which	which	PRON
faba-77	241	22	display	display	VERB
faba-77	241	23	negative	negative	ADJ
faba-77	241	24	correlations	correlation	NOUN
faba-77	241	25	;	;	PUNCT
faba-77	241	26	this	this	DET
faba-77	241	27	finding	finding	NOUN
faba-77	241	28	is	be	AUX
faba-77	241	29	corroborated	corroborate	VERB
faba-77	241	30	by	by	ADP
faba-77	241	31	perroti	perroti	NOUN
faba-77	241	32	and	and	CCONJ
faba-77	241	33	wagenhofer	wagenhofer	VERB
faba-77	241	34	(	(	PUNCT
faba-77	241	35	2014	2014	NUM
faba-77	241	36	)	)	PUNCT
faba-77	241	37	,	,	PUNCT
faba-77	241	38	who	who	PRON
faba-77	241	39	reported	report	VERB
faba-77	241	40	a	a	DET
faba-77	241	41	negative	negative	ADJ
faba-77	241	42	correlation	correlation	NOUN
faba-77	241	43	amongst	amongst	ADP
faba-77	241	44	some	some	DET
faba-77	241	45	earnings	earning	NOUN
faba-77	241	46	quality	quality	NOUN
faba-77	241	47	properties	property	NOUN
faba-77	241	48	.	.	PUNCT
faba-77	242	1	the	the	DET
faba-77	242	2	relation	relation	NOUN
faba-77	242	3	between	between	ADP
faba-77	242	4	earnings	earning	NOUN
faba-77	242	5	quality	quality	NOUN
faba-77	242	6	properties	property	NOUN
faba-77	242	7	and	and	CCONJ
faba-77	242	8	company	company	NOUN
faba-77	242	9	’s	’s	PART
faba-77	242	10	performance	performance	NOUN
faba-77	242	11	to	to	PART
faba-77	242	12	determine	determine	VERB
faba-77	242	13	,	,	PUNCT
faba-77	242	14	the	the	DET
faba-77	242	15	association	association	NOUN
faba-77	242	16	between	between	ADP
faba-77	242	17	earnings	earning	NOUN
faba-77	242	18	quality	quality	NOUN
faba-77	242	19	properties	property	NOUN
faba-77	242	20	and	and	CCONJ
faba-77	242	21	performance	performance	NOUN
faba-77	242	22	,	,	PUNCT
faba-77	242	23	equation	equation	NOUN
faba-77	242	24	8	8	NUM
faba-77	242	25	was	be	AUX
faba-77	242	26	used	use	VERB
faba-77	242	27	to	to	PART
faba-77	242	28	illustrate	illustrate	VERB
faba-77	242	29	the	the	DET
faba-77	242	30	effect	effect	NOUN
faba-77	242	31	of	of	ADP
faba-77	242	32	individual	individual	ADJ
faba-77	242	33	earnings	earning	NOUN
faba-77	242	34	quality	quality	NOUN
faba-77	242	35	properties	property	NOUN
faba-77	242	36	on	on	ADP
faba-77	242	37	performance	performance	NOUN
faba-77	242	38	.	.	PUNCT
faba-77	243	1	thereafter	thereafter	ADV
faba-77	243	2	,	,	PUNCT
faba-77	243	3	the	the	DET
faba-77	243	4	effect	effect	NOUN
faba-77	243	5	of	of	ADP
faba-77	243	6	the	the	DET
faba-77	243	7	aggregate	aggregate	ADJ
faba-77	243	8	earnings	earning	NOUN
faba-77	243	9	quality	quality	NOUN
faba-77	243	10	properties	property	NOUN
faba-77	243	11	on	on	ADP
faba-77	243	12	performance	performance	NOUN
faba-77	243	13	was	be	AUX
faba-77	243	14	measured	measure	VERB
faba-77	243	15	with	with	ADP
faba-77	243	16	equation	equation	NOUN
faba-77	243	17	9	9	NUM
faba-77	243	18	.	.	PUNCT
faba-77	244	1	each	each	DET
faba-77	244	2	earnings	earning	NOUN
faba-77	244	3	quality	quality	NOUN
faba-77	244	4	property	property	NOUN
faba-77	244	5	was	be	AUX
faba-77	244	6	added	add	VERB
faba-77	244	7	individually	individually	ADV
faba-77	244	8	to	to	ADP
faba-77	244	9	equation	equation	NOUN
faba-77	244	10	8	8	NUM
faba-77	244	11	.	.	PUNCT
faba-77	245	1	titititititi	titititititi	PROPN
faba-77	245	2	growthleveragesizeeqpeperformanc	growthleveragesizeeqpeperformanc	PROPN
faba-77	245	3	,	,	PUNCT
faba-77	245	4	,	,	PUNCT
faba-77	245	5	4,3,2,10	4,3,2,10	PROPN
faba-77	245	6	,	,	PUNCT
faba-77	245	7			PROPN
faba-77	245	8	+	+	ADJ
faba-77	245	9	+	+	ADJ
faba-77	245	10	+	+	ADJ
faba-77	245	11	+	+	ADJ
faba-77	245	12	+	+	NOUN
faba-77	245	13	=	=	X
faba-77	245	14	(	(	PUNCT
faba-77	245	15	8)	8)	NUM
faba-77	245	16	titititititi	titititititi	NOUN
faba-77	245	17	growthleveragesizeaeqpeperformanc	growthleveragesizeaeqpeperformanc	NOUN
faba-77	245	18	,	,	PUNCT
faba-77	245	19	,	,	PUNCT
faba-77	245	20	4,3,2,10	4,3,2,10	PROPN
faba-77	245	21	,	,	PUNCT
faba-77	245	22			PROPN
faba-77	245	23	+	+	ADJ
faba-77	245	24	+	+	ADJ
faba-77	245	25	+	+	ADJ
faba-77	245	26	+	+	ADJ
faba-77	245	27	+	+	NOUN
faba-77	245	28	=	=	X
faba-77	245	29	(	(	PUNCT
faba-77	245	30	9	9	NUM
faba-77	245	31	)	)	PUNCT
faba-77	245	32	where	where	SCONJ
faba-77	245	33	,	,	PUNCT
faba-77	245	34	performance	performance	NOUN
faba-77	245	35	is	be	AUX
faba-77	245	36	either	either	CCONJ
faba-77	245	37	roa	roa	NOUN
faba-77	245	38	or	or	CCONJ
faba-77	245	39	tobin	tobin	PROPN
faba-77	245	40	q	q	X
faba-77	245	41	;	;	PUNCT
faba-77	245	42	eqp	eqp	PROPN
faba-77	245	43	represents	represent	VERB
faba-77	245	44	the	the	DET
faba-77	245	45	earnings	earning	NOUN
faba-77	245	46	quality	quality	NOUN
faba-77	245	47	properties	property	NOUN
faba-77	245	48	and	and	CCONJ
faba-77	245	49	is	be	AUX
faba-77	245	50	either	either	CCONJ
faba-77	245	51	accrual	accrual	ADJ
faba-77	245	52	quality	quality	NOUN
faba-77	245	53	,	,	PUNCT
faba-77	245	54	conservatism	conservatism	NOUN
faba-77	245	55	,	,	PUNCT
faba-77	245	56	persistence	persistence	NOUN
faba-77	245	57	,	,	PUNCT
faba-77	245	58	predictability	predictability	NOUN
faba-77	245	59	or	or	CCONJ
faba-77	245	60	earnings	earning	NOUN
faba-77	245	61	smoothness	smoothness	NOUN
faba-77	245	62	;	;	PUNCT
faba-77	245	63	i	i	PRON
faba-77	245	64	and	and	CCONJ
faba-77	245	65	t	t	VERB
faba-77	245	66	the	the	DET
faba-77	245	67	firm	firm	NOUN
faba-77	245	68	i	i	PRON
faba-77	245	69	at	at	ADP
faba-77	245	70	period	period	NOUN
faba-77	245	71	t	t	PROPN
faba-77	245	72	,	,	PUNCT
faba-77	245	73	respectively	respectively	ADV
faba-77	245	74	;	;	PUNCT
faba-77	245	75			PROPN
faba-77	245	76	are	be	AUX
faba-77	245	77	the	the	DET
faba-77	245	78	regression	regression	NOUN
faba-77	245	79	coefficients	coefficient	NOUN
faba-77	245	80	;	;	PUNCT
faba-77	245	81			NOUN
faba-77	245	82	is	be	AUX
faba-77	245	83	the	the	DET
faba-77	245	84	error	error	NOUN
faba-77	245	85	term	term	NOUN
faba-77	245	86	;	;	PUNCT
faba-77	245	87	aeqp	aeqp	NOUN
faba-77	245	88	is	be	AUX
faba-77	245	89	the	the	DET
faba-77	245	90	aggregate	aggregate	ADJ
faba-77	245	91	earnings	earning	NOUN
faba-77	245	92	quality	quality	NOUN
faba-77	245	93	property	property	NOUN
faba-77	245	94	,	,	PUNCT
faba-77	245	95	computed	compute	VERB
faba-77	245	96	by	by	ADP
faba-77	245	97	averaging	average	VERB
faba-77	245	98	each	each	PRON
faba-77	245	99	of	of	ADP
faba-77	245	100	the	the	DET
faba-77	245	101	five	five	NUM
faba-77	245	102	individual	individual	ADJ
faba-77	245	103	measures	measure	NOUN
faba-77	245	104	of	of	ADP
faba-77	245	105	earnings	earning	NOUN
faba-77	245	106	quality	quality	NOUN
faba-77	245	107	(	(	PUNCT
faba-77	245	108	gaio	gaio	NOUN
faba-77	245	109	,	,	PUNCT
faba-77	245	110	2010	2010	NUM
faba-77	245	111	)	)	PUNCT
faba-77	245	112	.	.	PUNCT
faba-77	246	1	equation	equation	NOUN
faba-77	246	2	8	8	NUM
faba-77	246	3	was	be	AUX
faba-77	246	4	estimated	estimate	VERB
faba-77	246	5	using	use	VERB
faba-77	246	6	the	the	DET
faba-77	246	7	multilevel	multilevel	ADJ
faba-77	246	8	linear	linear	PROPN
faba-77	246	9	regression	regression	NOUN
faba-77	246	10	model	model	NOUN
faba-77	246	11	(	(	PUNCT
faba-77	246	12	mlm	mlm	PROPN
faba-77	246	13	)	)	PUNCT
faba-77	246	14	with	with	ADP
faba-77	246	15	fixed	fix	VERB
faba-77	246	16	effect	effect	NOUN
faba-77	246	17	.	.	PUNCT
faba-77	247	1	mlm	mlm	PROPN
faba-77	247	2	is	be	AUX
faba-77	247	3	an	an	DET
faba-77	247	4	appropriate	appropriate	ADJ
faba-77	247	5	estimating	estimate	VERB
faba-77	247	6	technique	technique	NOUN
faba-77	247	7	for	for	ADP
faba-77	247	8	the	the	DET
faba-77	247	9	analysis	analysis	NOUN
faba-77	247	10	of	of	ADP
faba-77	247	11	panel	panel	NOUN
faba-77	247	12	data	datum	NOUN
faba-77	247	13	as	as	ADP
faba-77	247	14	compared	compare	VERB
faba-77	247	15	to	to	ADP
faba-77	247	16	traditional	traditional	ADJ
faba-77	247	17	models	model	NOUN
faba-77	247	18	such	such	ADJ
faba-77	247	19	as	as	ADP
faba-77	247	20	ordinary	ordinary	ADJ
faba-77	247	21	least	least	ADJ
faba-77	247	22	square	square	ADJ
faba-77	247	23	.	.	PUNCT
faba-77	248	1	furthermore	furthermore	ADV
faba-77	248	2	,	,	PUNCT
faba-77	248	3	mlm	mlm	PROPN
faba-77	248	4	does	do	AUX
faba-77	248	5	not	not	PART
faba-77	248	6	require	require	VERB
faba-77	248	7	the	the	DET
faba-77	248	8	assumption	assumption	NOUN
faba-77	248	9	of	of	ADP
faba-77	248	10	independence	independence	NOUN
faba-77	248	11	of	of	ADP
faba-77	248	12	observations	observation	NOUN
faba-77	248	13	to	to	PART
faba-77	248	14	be	be	AUX
faba-77	248	15	met	meet	VERB
faba-77	248	16	as	as	SCONJ
faba-77	248	17	it	it	PRON
faba-77	248	18	is	be	AUX
faba-77	248	19	the	the	DET
faba-77	248	20	case	case	NOUN
faba-77	248	21	with	with	ADP
faba-77	248	22	the	the	DET
faba-77	248	23	traditional	traditional	ADJ
faba-77	248	24	models	model	NOUN
faba-77	248	25	(	(	PUNCT
faba-77	248	26	hox	hox	PROPN
faba-77	248	27	,	,	PUNCT
faba-77	248	28	2010	2010	NUM
faba-77	248	29	;	;	PUNCT
faba-77	248	30	field	field	NOUN
faba-77	248	31	,	,	PUNCT
faba-77	248	32	2013	2013	NUM
faba-77	248	33	;	;	PUNCT
faba-77	248	34	hair	hair	NOUN
faba-77	248	35	and	and	CCONJ
faba-77	248	36	favero	favero	NOUN
faba-77	248	37	,	,	PUNCT
faba-77	248	38	2019	2019	NUM
faba-77	248	39	)	)	PUNCT
faba-77	248	40	.	.	PUNCT
faba-77	249	1	the	the	DET
faba-77	249	2	results	result	NOUN
faba-77	249	3	of	of	ADP
faba-77	249	4	the	the	DET
faba-77	249	5	estimations	estimation	NOUN
faba-77	249	6	of	of	ADP
faba-77	249	7	equation	equation	NOUN
faba-77	249	8	8	8	NUM
faba-77	249	9	and	and	CCONJ
faba-77	249	10	9	9	NUM
faba-77	249	11	are	be	AUX
faba-77	249	12	presented	present	VERB
faba-77	249	13	in	in	ADP
faba-77	249	14	tables	table	NOUN
faba-77	249	15	2	2	NUM
faba-77	249	16	and	and	CCONJ
faba-77	249	17	3	3	NUM
faba-77	249	18	,	,	PUNCT
faba-77	249	19	respectively	respectively	ADV
faba-77	249	20	.	.	PUNCT
faba-77	250	1	starting	start	VERB
faba-77	250	2	with	with	ADP
faba-77	250	3	aq	aq	ADP
faba-77	250	4	,	,	PUNCT
faba-77	250	5	the	the	DET
faba-77	250	6	second	second	ADJ
faba-77	250	7	and	and	CCONJ
faba-77	250	8	third	third	ADJ
faba-77	250	9	column	column	NOUN
faba-77	250	10	of	of	ADP
faba-77	250	11	table	table	NOUN
faba-77	250	12	2	2	NUM
faba-77	250	13	shows	show	VERB
faba-77	250	14	that	that	SCONJ
faba-77	250	15	aq	aq	PROPN
faba-77	250	16	has	have	VERB
faba-77	250	17	the	the	DET
faba-77	250	18	coefficients	coefficient	NOUN
faba-77	250	19	(	(	PUNCT
faba-77	250	20	t	t	NOUN
faba-77	250	21	-	-	PUNCT
faba-77	250	22	statistics	statistic	NOUN
faba-77	250	23	)	)	PUNCT
faba-77	250	24	of	of	ADP
faba-77	250	25	0.121	0.121	NUM
faba-77	250	26	(	(	PUNCT
faba-77	250	27	6.275	6.275	NUM
faba-77	250	28	)	)	PUNCT
faba-77	250	29	and	and	CCONJ
faba-77	250	30	-0.350	-0.350	NUM
faba-77	250	31	(	(	PUNCT
faba-77	250	32	-0.574	-0.574	NOUN
faba-77	250	33	)	)	PUNCT
faba-77	250	34	,	,	PUNCT
faba-77	250	35	for	for	ADP
faba-77	250	36	roa	roa	NOUN
faba-77	250	37	and	and	CCONJ
faba-77	250	38	tobinq	tobinq	ADJ
faba-77	250	39	,	,	PUNCT
faba-77	250	40	respectively	respectively	ADV
faba-77	250	41	.	.	PUNCT
faba-77	251	1	the	the	DET
faba-77	251	2	results	result	NOUN
faba-77	251	3	are	be	AUX
faba-77	251	4	statistically	statistically	ADV
faba-77	251	5	significant	significant	ADJ
faba-77	251	6	only	only	ADV
faba-77	251	7	when	when	SCONJ
faba-77	251	8	the	the	DET
faba-77	251	9	performance	performance	NOUN
faba-77	251	10	is	be	AUX
faba-77	251	11	measured	measure	VERB
faba-77	251	12	by	by	ADP
faba-77	251	13	roa	roa	PROPN
faba-77	251	14	.	.	PUNCT
faba-77	252	1	this	this	PRON
faba-77	252	2	means	mean	VERB
faba-77	252	3	that	that	SCONJ
faba-77	252	4	aq	aq	NOUN
faba-77	252	5	finance	finance	NOUN
faba-77	252	6	,	,	PUNCT
faba-77	252	7	accounting	accounting	NOUN
faba-77	252	8	and	and	CCONJ
faba-77	252	9	business	business	NOUN
faba-77	252	10	analysis	analysis	NOUN
faba-77	252	11	4	4	NUM
faba-77	252	12	(	(	PUNCT
faba-77	252	13	1	1	NUM
faba-77	252	14	)	)	PUNCT
faba-77	252	15	2022	2022	NUM
faba-77	252	16	10	10	NUM
faba-77	252	17	positively	positively	ADV
faba-77	252	18	affects	affect	VERB
faba-77	252	19	the	the	DET
faba-77	252	20	performance	performance	NOUN
faba-77	252	21	of	of	ADP
faba-77	252	22	a	a	DET
faba-77	252	23	company	company	NOUN
faba-77	252	24	when	when	SCONJ
faba-77	252	25	the	the	DET
faba-77	252	26	performance	performance	NOUN
faba-77	252	27	is	be	AUX
faba-77	252	28	measured	measure	VERB
faba-77	252	29	using	use	VERB
faba-77	252	30	roa	roa	PROPN
faba-77	252	31	.	.	PUNCT
faba-77	253	1	when	when	SCONJ
faba-77	253	2	the	the	DET
faba-77	253	3	performance	performance	NOUN
faba-77	253	4	is	be	AUX
faba-77	253	5	measured	measure	VERB
faba-77	253	6	by	by	ADP
faba-77	253	7	tobinq	tobinq	PROPN
faba-77	253	8	,	,	PUNCT
faba-77	253	9	there	there	PRON
faba-77	253	10	is	be	VERB
faba-77	253	11	no	no	DET
faba-77	253	12	association	association	NOUN
faba-77	253	13	between	between	ADP
faba-77	253	14	aq	aq	PROPN
faba-77	253	15	and	and	CCONJ
faba-77	253	16	tobinq	tobinq	PROPN
faba-77	253	17	.	.	PUNCT
faba-77	254	1	the	the	DET
faba-77	254	2	results	result	NOUN
faba-77	254	3	indicate	indicate	VERB
faba-77	254	4	that	that	SCONJ
faba-77	254	5	an	an	DET
faba-77	254	6	increase	increase	NOUN
faba-77	254	7	in	in	ADP
faba-77	254	8	aq	aq	PROPN
faba-77	254	9	will	will	AUX
faba-77	254	10	lead	lead	VERB
faba-77	254	11	to	to	ADP
faba-77	254	12	an	an	DET
faba-77	254	13	increase	increase	NOUN
faba-77	254	14	in	in	ADP
faba-77	254	15	roa	roa	PROPN
faba-77	254	16	.	.	PUNCT
faba-77	255	1	these	these	DET
faba-77	255	2	findings	finding	NOUN
faba-77	255	3	imply	imply	VERB
faba-77	255	4	that	that	SCONJ
faba-77	255	5	the	the	DET
faba-77	255	6	companies	company	NOUN
faba-77	255	7	with	with	ADP
faba-77	255	8	high	high	ADJ
faba-77	255	9	aq	aq	NOUN
faba-77	255	10	display	display	NOUN
faba-77	255	11	a	a	DET
faba-77	255	12	high	high	ADJ
faba-77	255	13	profitability	profitability	NOUN
faba-77	255	14	than	than	ADP
faba-77	255	15	the	the	DET
faba-77	255	16	companies	company	NOUN
faba-77	255	17	with	with	ADP
faba-77	255	18	low	low	ADJ
faba-77	255	19	aq	aq	NOUN
faba-77	255	20	.	.	PUNCT
faba-77	255	21	since	since	SCONJ
faba-77	255	22	accrual	accrual	ADJ
faba-77	255	23	is	be	AUX
faba-77	255	24	subject	subject	ADJ
faba-77	255	25	to	to	ADP
faba-77	255	26	judgement	judgement	NOUN
faba-77	255	27	and	and	CCONJ
faba-77	255	28	estimates	estimate	NOUN
faba-77	255	29	by	by	ADP
faba-77	255	30	managers	manager	NOUN
faba-77	255	31	,	,	PUNCT
faba-77	255	32	the	the	DET
faba-77	255	33	results	result	NOUN
faba-77	255	34	can	can	AUX
faba-77	255	35	further	far	ADV
faba-77	255	36	suggest	suggest	VERB
faba-77	255	37	that	that	SCONJ
faba-77	255	38	management	management	NOUN
faba-77	255	39	estimates	estimate	NOUN
faba-77	255	40	and	and	CCONJ
faba-77	255	41	judgements	judgement	NOUN
faba-77	255	42	lead	lead	VERB
faba-77	255	43	to	to	PART
faba-77	255	44	increase	increase	VERB
faba-77	255	45	in	in	ADP
faba-77	255	46	performance	performance	NOUN
faba-77	255	47	.	.	PUNCT
faba-77	256	1	for	for	ADP
faba-77	256	2	the	the	DET
faba-77	256	3	conditional	conditional	ADJ
faba-77	256	4	conservatism	conservatism	NOUN
faba-77	256	5	(	(	PUNCT
faba-77	256	6	conser1	conser1	NOUN
faba-77	256	7	)	)	PUNCT
faba-77	256	8	,	,	PUNCT
faba-77	256	9	table	table	NOUN
faba-77	256	10	2	2	NUM
faba-77	256	11	shows	show	VERB
faba-77	256	12	that	that	SCONJ
faba-77	256	13	the	the	DET
faba-77	256	14	coefficients	coefficient	NOUN
faba-77	256	15	for	for	ADP
faba-77	256	16	conser1	conser1	NOUN
faba-77	256	17	are	be	AUX
faba-77	256	18	-0.003	-0.003	PUNCT
faba-77	256	19	(	(	PUNCT
faba-77	256	20	t	t	NOUN
faba-77	256	21	-	-	PUNCT
faba-77	256	22	statistic=-1.567	statistic=-1.567	NOUN
faba-77	256	23	)	)	PUNCT
faba-77	256	24	for	for	ADP
faba-77	256	25	roa	roa	PROPN
faba-77	256	26	and	and	CCONJ
faba-77	256	27	-0.009	-0.009	NUM
faba-77	256	28	(	(	PUNCT
faba-77	256	29	t	t	NOUN
faba-77	256	30	-	-	PUNCT
faba-77	256	31	statistic=-0.511	statistic=-0.511	NOUN
faba-77	256	32	)	)	PUNCT
faba-77	256	33	for	for	ADP
faba-77	256	34	tobin	tobin	PROPN
faba-77	256	35	q	q	X
faba-77	256	36	,	,	PUNCT
faba-77	256	37	but	but	CCONJ
faba-77	256	38	the	the	DET
faba-77	256	39	association	association	NOUN
faba-77	256	40	is	be	AUX
faba-77	256	41	not	not	PART
faba-77	256	42	statistically	statistically	ADV
faba-77	256	43	significant	significant	ADJ
faba-77	256	44	.	.	PUNCT
faba-77	257	1	this	this	DET
faba-77	257	2	result	result	NOUN
faba-77	257	3	implies	imply	VERB
faba-77	257	4	that	that	SCONJ
faba-77	257	5	the	the	DET
faba-77	257	6	conditional	conditional	ADJ
faba-77	257	7	conservatism	conservatism	NOUN
faba-77	257	8	is	be	AUX
faba-77	257	9	not	not	PART
faba-77	257	10	related	relate	VERB
faba-77	257	11	to	to	ADP
faba-77	257	12	performance	performance	NOUN
faba-77	257	13	.	.	PUNCT
faba-77	258	1	with	with	ADP
faba-77	258	2	regard	regard	NOUN
faba-77	258	3	to	to	ADP
faba-77	258	4	the	the	DET
faba-77	258	5	unconditional	unconditional	ADJ
faba-77	258	6	conservatism	conservatism	NOUN
faba-77	258	7	(	(	PUNCT
faba-77	258	8	conser2	conser2	PROPN
faba-77	258	9	)	)	PUNCT
faba-77	258	10	,	,	PUNCT
faba-77	258	11	table	table	NOUN
faba-77	258	12	2	2	NUM
faba-77	258	13	displays	display	VERB
faba-77	258	14	the	the	DET
faba-77	258	15	coefficient	coefficient	NOUN
faba-77	258	16	values	value	NOUN
faba-77	258	17	of	of	ADP
faba-77	258	18	0.005	0.005	NUM
faba-77	258	19	(	(	PUNCT
faba-77	258	20	t	t	NOUN
faba-77	258	21	-	-	PUNCT
faba-77	258	22	statistic=-10.539	statistic=-10.539	PROPN
faba-77	258	23	)	)	PUNCT
faba-77	258	24	and	and	CCONJ
faba-77	258	25	-0.039	-0.039	NOUN
faba-77	258	26	(	(	PUNCT
faba-77	258	27	t	t	NOUN
faba-77	258	28	-	-	PUNCT
faba-77	258	29	statistic=-9.336	statistic=-9.336	NOUN
faba-77	258	30	)	)	PUNCT
faba-77	258	31	for	for	ADP
faba-77	258	32	roa	roa	NOUN
faba-77	258	33	and	and	CCONJ
faba-77	258	34	tobinq	tobinq	ADJ
faba-77	258	35	,	,	PUNCT
faba-77	258	36	respectively	respectively	ADV
faba-77	258	37	.	.	PUNCT
faba-77	259	1	these	these	DET
faba-77	259	2	results	result	NOUN
faba-77	259	3	are	be	AUX
faba-77	259	4	statistically	statistically	ADV
faba-77	259	5	significant	significant	ADJ
faba-77	259	6	.	.	PUNCT
faba-77	260	1	this	this	PRON
faba-77	260	2	indicates	indicate	VERB
faba-77	260	3	that	that	SCONJ
faba-77	260	4	there	there	PRON
faba-77	260	5	is	be	VERB
faba-77	260	6	a	a	DET
faba-77	260	7	negative	negative	ADJ
faba-77	260	8	association	association	NOUN
faba-77	260	9	between	between	ADP
faba-77	260	10	performance	performance	NOUN
faba-77	260	11	and	and	CCONJ
faba-77	260	12	conser2	conser2	NOUN
faba-77	260	13	.	.	PUNCT
faba-77	261	1	the	the	DET
faba-77	261	2	unconditional	unconditional	ADJ
faba-77	261	3	conservatism	conservatism	NOUN
faba-77	261	4	implies	imply	VERB
faba-77	261	5	the	the	DET
faba-77	261	6	understatement	understatement	NOUN
faba-77	261	7	of	of	ADP
faba-77	261	8	net	net	ADJ
faba-77	261	9	asset	asset	NOUN
faba-77	261	10	value	value	NOUN
faba-77	261	11	through	through	ADP
faba-77	261	12	for	for	ADP
faba-77	261	13	example	example	NOUN
faba-77	261	14	,	,	PUNCT
faba-77	261	15	the	the	DET
faba-77	261	16	recognition	recognition	NOUN
faba-77	261	17	of	of	ADP
faba-77	261	18	accelerated	accelerate	VERB
faba-77	261	19	depreciation	depreciation	NOUN
faba-77	261	20	,	,	PUNCT
faba-77	261	21	immediate	immediate	ADJ
faba-77	261	22	recognition	recognition	NOUN
faba-77	261	23	of	of	ADP
faba-77	261	24	research	research	NOUN
faba-77	261	25	and	and	CCONJ
faba-77	261	26	development	development	NOUN
faba-77	261	27	costs	cost	NOUN
faba-77	261	28	as	as	ADP
faba-77	261	29	expenses	expense	NOUN
faba-77	261	30	(	(	PUNCT
faba-77	261	31	ryan	ryan	PROPN
faba-77	261	32	,	,	PUNCT
faba-77	261	33	2006	2006	NUM
faba-77	261	34	;	;	PUNCT
faba-77	261	35	beaver	beaver	NOUN
faba-77	261	36	and	and	CCONJ
faba-77	261	37	ryan	ryan	PROPN
faba-77	261	38	,	,	PUNCT
faba-77	261	39	2005	2005	NUM
faba-77	261	40	)	)	PUNCT
faba-77	261	41	.	.	PUNCT
faba-77	262	1	unlike	unlike	ADP
faba-77	262	2	the	the	DET
faba-77	262	3	conditional	conditional	ADJ
faba-77	262	4	conservatism	conservatism	NOUN
faba-77	262	5	,	,	PUNCT
faba-77	262	6	the	the	DET
faba-77	262	7	unconditional	unconditional	ADJ
faba-77	262	8	conservatism	conservatism	NOUN
faba-77	262	9	is	be	AUX
faba-77	262	10	not	not	PART
faba-77	262	11	subject	subject	ADJ
faba-77	262	12	to	to	ADP
faba-77	262	13	the	the	DET
faba-77	262	14	occurrence	occurrence	NOUN
faba-77	262	15	of	of	ADP
faba-77	262	16	an	an	DET
faba-77	262	17	event	event	NOUN
faba-77	262	18	(	(	PUNCT
faba-77	262	19	beaver	beaver	NOUN
faba-77	262	20	and	and	CCONJ
faba-77	262	21	ryan	ryan	PROPN
faba-77	262	22	,	,	PUNCT
faba-77	262	23	2005	2005	NUM
faba-77	262	24	)	)	PUNCT
faba-77	262	25	.	.	PUNCT
faba-77	263	1	therefore	therefore	ADV
faba-77	263	2	,	,	PUNCT
faba-77	263	3	the	the	DET
faba-77	263	4	unconditional	unconditional	ADJ
faba-77	263	5	conservatism	conservatism	NOUN
faba-77	263	6	practice	practice	NOUN
faba-77	263	7	impacts	impact	VERB
faba-77	263	8	the	the	DET
faba-77	263	9	performance	performance	NOUN
faba-77	263	10	of	of	ADP
faba-77	263	11	company	company	NOUN
faba-77	263	12	.	.	PUNCT
faba-77	264	1	the	the	DET
faba-77	264	2	hypothesis	hypothesis	NOUN
faba-77	264	3	h1b	h1b	PROPN
faba-77	264	4	is	be	AUX
faba-77	264	5	confirmed	confirm	VERB
faba-77	264	6	only	only	ADV
faba-77	264	7	for	for	ADP
faba-77	264	8	unconditional	unconditional	ADJ
faba-77	264	9	conservatism	conservatism	NOUN
faba-77	264	10	.	.	PUNCT
faba-77	265	1	for	for	ADP
faba-77	265	2	the	the	DET
faba-77	265	3	earnings	earning	NOUN
faba-77	265	4	persistence	persistence	NOUN
faba-77	265	5	(	(	PUNCT
faba-77	265	6	pesist	pesist	NOUN
faba-77	265	7	)	)	PUNCT
faba-77	265	8	,	,	PUNCT
faba-77	265	9	table	table	NOUN
faba-77	265	10	2	2	NUM
faba-77	265	11	indicates	indicate	VERB
faba-77	265	12	a	a	DET
faba-77	265	13	positive	positive	ADJ
faba-77	265	14	significant	significant	ADJ
faba-77	265	15	relation	relation	NOUN
faba-77	265	16	between	between	ADP
faba-77	265	17	persist	persist	NOUN
faba-77	265	18	and	and	CCONJ
faba-77	265	19	roa	roa	PROPN
faba-77	265	20	,	,	PUNCT
faba-77	265	21	with	with	ADP
faba-77	265	22	a	a	DET
faba-77	265	23	coefficient	coefficient	NOUN
faba-77	265	24	of	of	ADP
faba-77	265	25	0.024	0.024	NUM
faba-77	265	26	(	(	PUNCT
faba-77	265	27	t	t	PROPN
faba-77	265	28	-	-	PUNCT
faba-77	265	29	statistic=3.962	statistic=3.962	NUM
faba-77	265	30	)	)	PUNCT
faba-77	265	31	and	and	CCONJ
faba-77	265	32	a	a	DET
faba-77	265	33	negative	negative	ADJ
faba-77	265	34	insignificant	insignificant	ADJ
faba-77	265	35	relation	relation	NOUN
faba-77	265	36	between	between	ADP
faba-77	265	37	persist	persist	NOUN
faba-77	265	38	and	and	CCONJ
faba-77	265	39	tobinq	tobinq	ADJ
faba-77	265	40	,	,	PUNCT
faba-77	265	41	with	with	ADP
faba-77	265	42	a	a	DET
faba-77	265	43	coefficient	coefficient	NOUN
faba-77	265	44	of	of	ADP
faba-77	265	45	-0.044	-0.044	PROPN
faba-77	265	46	(	(	PUNCT
faba-77	265	47	t	t	NOUN
faba-77	265	48	-	-	PUNCT
faba-77	265	49	statistic=-0.829	statistic=-0.829	NOUN
faba-77	265	50	)	)	PUNCT
faba-77	265	51	.	.	PUNCT
faba-77	266	1	these	these	DET
faba-77	266	2	results	result	NOUN
faba-77	266	3	suggest	suggest	VERB
faba-77	266	4	that	that	SCONJ
faba-77	266	5	earnings	earning	NOUN
faba-77	266	6	persistence	persistence	NOUN
faba-77	266	7	directly	directly	ADV
faba-77	266	8	influence	influence	VERB
faba-77	266	9	the	the	DET
faba-77	266	10	performance	performance	NOUN
faba-77	266	11	of	of	ADP
faba-77	266	12	companies	company	NOUN
faba-77	266	13	when	when	SCONJ
faba-77	266	14	it	it	PRON
faba-77	266	15	is	be	AUX
faba-77	266	16	measured	measure	VERB
faba-77	266	17	by	by	ADP
faba-77	266	18	roa	roa	NOUN
faba-77	266	19	and	and	CCONJ
faba-77	266	20	that	that	SCONJ
faba-77	266	21	companies	company	NOUN
faba-77	266	22	with	with	ADP
faba-77	266	23	higher	high	ADJ
faba-77	266	24	persistent	persistent	ADJ
faba-77	266	25	earnings	earning	NOUN
faba-77	266	26	display	display	NOUN
faba-77	266	27	a	a	DET
faba-77	266	28	high	high	ADJ
faba-77	266	29	performance	performance	NOUN
faba-77	266	30	as	as	SCONJ
faba-77	266	31	compared	compare	VERB
faba-77	266	32	to	to	ADP
faba-77	266	33	those	those	PRON
faba-77	266	34	with	with	ADP
faba-77	266	35	less	less	ADV
faba-77	266	36	persistent	persistent	ADJ
faba-77	266	37	earnings	earning	NOUN
faba-77	266	38	.	.	PUNCT
faba-77	267	1	concerning	concern	VERB
faba-77	267	2	the	the	DET
faba-77	267	3	earnings	earning	NOUN
faba-77	267	4	predictability	predictability	NOUN
faba-77	267	5	(	(	PUNCT
faba-77	267	6	predict	predict	NOUN
faba-77	267	7	)	)	PUNCT
faba-77	267	8	,	,	PUNCT
faba-77	267	9	table	table	NOUN
faba-77	267	10	2	2	NUM
faba-77	267	11	displays	display	NOUN
faba-77	267	12	that	that	PRON
faba-77	267	13	predictability	predictability	NOUN
faba-77	267	14	has	have	VERB
faba-77	267	15	coefficients	coefficient	NOUN
faba-77	267	16	of	of	ADP
faba-77	267	17	0.070	0.070	NUM
faba-77	267	18	(	(	PUNCT
faba-77	267	19	t	t	PROPN
faba-77	267	20	-	-	PUNCT
faba-77	267	21	statistic=6.380	statistic=6.380	NOUN
faba-77	267	22	)	)	PUNCT
faba-77	267	23	and	and	CCONJ
faba-77	267	24	0.162	0.162	NUM
faba-77	267	25	(	(	PUNCT
faba-77	267	26	t	t	NOUN
faba-77	267	27	-	-	PUNCT
faba-77	267	28	statistic=1.552	statistic=1.552	NUM
faba-77	267	29	)	)	PUNCT
faba-77	267	30	for	for	ADP
faba-77	267	31	roa	roa	PROPN
faba-77	267	32	and	and	CCONJ
faba-77	267	33	tobin	tobin	PROPN
faba-77	267	34	q	q	X
faba-77	267	35	,	,	PUNCT
faba-77	267	36	respectively	respectively	ADV
faba-77	267	37	.	.	PUNCT
faba-77	268	1	this	this	PRON
faba-77	268	2	means	mean	VERB
faba-77	268	3	that	that	SCONJ
faba-77	268	4	the	the	DET
faba-77	268	5	earnings	earning	NOUN
faba-77	268	6	predictability	predictability	NOUN
faba-77	268	7	significantly	significantly	ADV
faba-77	268	8	influences	influence	VERB
faba-77	268	9	the	the	DET
faba-77	268	10	performance	performance	NOUN
faba-77	268	11	of	of	ADP
faba-77	268	12	a	a	DET
faba-77	268	13	company	company	NOUN
faba-77	268	14	when	when	SCONJ
faba-77	268	15	such	such	ADJ
faba-77	268	16	performance	performance	NOUN
faba-77	268	17	is	be	AUX
faba-77	268	18	measured	measure	VERB
faba-77	268	19	by	by	ADP
faba-77	268	20	roa	roa	PROPN
faba-77	268	21	.	.	PUNCT
faba-77	269	1	however	however	ADV
faba-77	269	2	,	,	PUNCT
faba-77	269	3	the	the	DET
faba-77	269	4	association	association	NOUN
faba-77	269	5	is	be	AUX
faba-77	269	6	not	not	PART
faba-77	269	7	significant	significant	ADJ
faba-77	269	8	when	when	SCONJ
faba-77	269	9	the	the	DET
faba-77	269	10	performance	performance	NOUN
faba-77	269	11	is	be	AUX
faba-77	269	12	measured	measure	VERB
faba-77	269	13	by	by	ADP
faba-77	269	14	tobinq	tobinq	PROPN
faba-77	269	15	.	.	PUNCT
faba-77	270	1	these	these	DET
faba-77	270	2	results	result	NOUN
faba-77	270	3	imply	imply	VERB
faba-77	270	4	that	that	SCONJ
faba-77	270	5	,	,	PUNCT
faba-77	270	6	the	the	DET
faba-77	270	7	earnings	earning	NOUN
faba-77	270	8	predictability	predictability	NOUN
faba-77	270	9	is	be	AUX
faba-77	270	10	positively	positively	ADV
faba-77	270	11	related	relate	VERB
faba-77	270	12	to	to	ADP
faba-77	270	13	roa	roa	NOUN
faba-77	270	14	and	and	CCONJ
faba-77	270	15	companies	company	NOUN
faba-77	270	16	with	with	ADP
faba-77	270	17	higher	high	ADJ
faba-77	270	18	earnings	earning	NOUN
faba-77	270	19	predictability	predictability	NOUN
faba-77	270	20	(	(	PUNCT
faba-77	270	21	low	low	ADJ
faba-77	270	22	value	value	NOUN
faba-77	270	23	of	of	ADP
faba-77	270	24	predict	predict	NOUN
faba-77	270	25	)	)	PUNCT
faba-77	270	26	do	do	AUX
faba-77	270	27	not	not	PART
faba-77	270	28	display	display	VERB
faba-77	270	29	a	a	DET
faba-77	270	30	high	high	ADJ
faba-77	270	31	performance	performance	NOUN
faba-77	270	32	as	as	ADP
faba-77	270	33	compared	compare	VERB
faba-77	270	34	to	to	ADP
faba-77	270	35	those	those	PRON
faba-77	270	36	with	with	ADP
faba-77	270	37	low	low	ADJ
faba-77	270	38	earnings	earning	NOUN
faba-77	270	39	predictability	predictability	NOUN
faba-77	270	40	(	(	PUNCT
faba-77	270	41	high	high	ADJ
faba-77	270	42	value	value	NOUN
faba-77	270	43	of	of	ADP
faba-77	270	44	predict	predict	NOUN
faba-77	270	45	)	)	PUNCT
faba-77	270	46	.	.	PUNCT
faba-77	271	1	this	this	PRON
faba-77	271	2	may	may	AUX
faba-77	271	3	be	be	AUX
faba-77	271	4	due	due	ADJ
faba-77	271	5	to	to	ADP
faba-77	271	6	the	the	DET
faba-77	271	7	fact	fact	NOUN
faba-77	271	8	that	that	SCONJ
faba-77	271	9	earnings	earning	NOUN
faba-77	271	10	predictability	predictability	NOUN
faba-77	271	11	is	be	AUX
faba-77	271	12	also	also	ADV
faba-77	271	13	affected	affect	VERB
faba-77	271	14	by	by	ADP
faba-77	271	15	accounting	accounting	NOUN
faba-77	271	16	factors	factor	NOUN
faba-77	271	17	such	such	ADJ
faba-77	271	18	as	as	ADP
faba-77	271	19	management	management	NOUN
faba-77	271	20	’s	’s	PART
faba-77	271	21	involvement	involvement	NOUN
faba-77	271	22	(	(	PUNCT
faba-77	271	23	dichev	dichev	PROPN
faba-77	271	24	&	&	CCONJ
faba-77	271	25	tang	tang	PROPN
faba-77	271	26	,	,	PUNCT
faba-77	271	27	2009	2009	NUM
faba-77	271	28	)	)	PUNCT
faba-77	271	29	;	;	PUNCT
faba-77	271	30	this	this	PRON
faba-77	271	31	makes	make	VERB
faba-77	271	32	it	it	PRON
faba-77	271	33	difficult	difficult	ADJ
faba-77	271	34	to	to	PART
faba-77	271	35	accurately	accurately	ADV
faba-77	271	36	predict	predict	VERB
faba-77	271	37	current	current	ADJ
faba-77	271	38	/	/	SYM
faba-77	271	39	future	future	ADJ
faba-77	271	40	earnings	earning	NOUN
faba-77	271	41	based	base	VERB
faba-77	271	42	on	on	ADP
faba-77	271	43	past	past	ADJ
faba-77	271	44	/	/	SYM
faba-77	271	45	current	current	ADJ
faba-77	271	46	earnings	earning	NOUN
faba-77	271	47	.	.	PUNCT
faba-77	272	1	this	this	DET
faba-77	272	2	conclusion	conclusion	NOUN
faba-77	272	3	was	be	AUX
faba-77	272	4	also	also	ADV
faba-77	272	5	drawn	draw	VERB
faba-77	272	6	by	by	ADP
faba-77	272	7	holt	holt	PROPN
faba-77	272	8	(	(	PUNCT
faba-77	272	9	2013	2013	NUM
faba-77	272	10	)	)	PUNCT
faba-77	272	11	who	who	PRON
faba-77	272	12	found	find	VERB
faba-77	272	13	no	no	DET
faba-77	272	14	noticeable	noticeable	ADJ
faba-77	272	15	pattern	pattern	NOUN
faba-77	272	16	with	with	ADP
faba-77	272	17	regard	regard	NOUN
faba-77	272	18	to	to	ADP
faba-77	272	19	the	the	DET
faba-77	272	20	ability	ability	NOUN
faba-77	272	21	of	of	ADP
faba-77	272	22	current	current	ADJ
faba-77	272	23	earnings	earning	NOUN
faba-77	272	24	per	per	ADP
faba-77	272	25	share	share	NOUN
faba-77	272	26	to	to	PART
faba-77	272	27	accurately	accurately	ADV
faba-77	272	28	predict	predict	VERB
faba-77	272	29	future	future	ADJ
faba-77	272	30	earnings	earning	NOUN
faba-77	272	31	per	per	ADP
faba-77	272	32	share	share	NOUN
faba-77	272	33	.	.	PUNCT
faba-77	273	1	with	with	ADP
faba-77	273	2	regard	regard	NOUN
faba-77	273	3	to	to	ADP
faba-77	273	4	the	the	DET
faba-77	273	5	earnings	earning	NOUN
faba-77	273	6	smoothness	smoothness	ADJ
faba-77	273	7	,	,	PUNCT
faba-77	273	8	table	table	NOUN
faba-77	273	9	2	2	NUM
faba-77	273	10	,	,	PUNCT
faba-77	273	11	portrays	portray	VERB
faba-77	273	12	the	the	DET
faba-77	273	13	estimated	estimate	VERB
faba-77	273	14	coefficients	coefficient	NOUN
faba-77	273	15	of	of	ADP
faba-77	273	16	-0.013	-0.013	PUNCT
faba-77	273	17	(	(	PUNCT
faba-77	273	18	tstatistic=-4.588	tstatistic=-4.588	NOUN
faba-77	273	19	)	)	PUNCT
faba-77	273	20	and	and	CCONJ
faba-77	273	21	0.061	0.061	NUM
faba-77	273	22	(	(	PUNCT
faba-77	273	23	t	t	NOUN
faba-77	273	24	-	-	PUNCT
faba-77	273	25	statistic=2.361	statistic=2.361	NOUN
faba-77	273	26	)	)	PUNCT
faba-77	273	27	for	for	ADP
faba-77	273	28	roa	roa	NOUN
faba-77	273	29	and	and	CCONJ
faba-77	273	30	tobinq	tobinq	ADJ
faba-77	273	31	,	,	PUNCT
faba-77	273	32	respectively	respectively	ADV
faba-77	273	33	.	.	PUNCT
faba-77	274	1	this	this	DET
faba-77	274	2	result	result	NOUN
faba-77	274	3	indicates	indicate	VERB
faba-77	274	4	that	that	SCONJ
faba-77	274	5	,	,	PUNCT
faba-77	274	6	the	the	DET
faba-77	274	7	earnings	earning	NOUN
faba-77	274	8	smoothness	smoothness	NOUN
faba-77	274	9	is	be	AUX
faba-77	274	10	negatively	negatively	ADV
faba-77	274	11	related	relate	VERB
faba-77	274	12	to	to	ADP
faba-77	274	13	roa	roa	NOUN
faba-77	274	14	and	and	CCONJ
faba-77	274	15	positively	positively	ADV
faba-77	274	16	related	relate	VERB
faba-77	274	17	to	to	ADP
faba-77	274	18	tobinq	tobinq	PROPN
faba-77	274	19	.	.	PUNCT
faba-77	275	1	it	it	PRON
faba-77	275	2	can	can	AUX
faba-77	275	3	be	be	AUX
faba-77	275	4	concluded	conclude	VERB
faba-77	275	5	that	that	SCONJ
faba-77	275	6	,	,	PUNCT
faba-77	275	7	the	the	DET
faba-77	275	8	earnings	earning	NOUN
faba-77	275	9	smoothness	smoothness	NOUN
faba-77	275	10	influences	influence	VERB
faba-77	275	11	the	the	DET
faba-77	275	12	performance	performance	NOUN
faba-77	275	13	of	of	ADP
faba-77	275	14	a	a	DET
faba-77	275	15	company	company	NOUN
faba-77	275	16	and	and	CCONJ
faba-77	275	17	the	the	DET
faba-77	275	18	positive	positive	ADJ
faba-77	275	19	or	or	CCONJ
faba-77	275	20	negative	negative	ADJ
faba-77	275	21	effect	effect	NOUN
faba-77	275	22	,	,	PUNCT
faba-77	275	23	depends	depend	VERB
faba-77	275	24	on	on	ADP
faba-77	275	25	the	the	DET
faba-77	275	26	indicators	indicator	NOUN
faba-77	275	27	used	use	VERB
faba-77	275	28	in	in	ADP
faba-77	275	29	the	the	DET
faba-77	275	30	measurement	measurement	NOUN
faba-77	275	31	of	of	ADP
faba-77	275	32	performance	performance	NOUN
faba-77	275	33	.	.	PUNCT
faba-77	276	1	the	the	DET
faba-77	276	2	results	result	NOUN
faba-77	276	3	of	of	ADP
faba-77	276	4	estimation	estimation	NOUN
faba-77	276	5	of	of	ADP
faba-77	276	6	the	the	DET
faba-77	276	7	aggregate	aggregate	ADJ
faba-77	276	8	earnings	earning	NOUN
faba-77	276	9	quality	quality	NOUN
faba-77	276	10	property	property	NOUN
faba-77	276	11	(	(	PUNCT
faba-77	276	12	aeqp	aeqp	PROPN
faba-77	276	13	)	)	PUNCT
faba-77	276	14	are	be	AUX
faba-77	276	15	presented	present	VERB
faba-77	276	16	in	in	ADP
faba-77	276	17	table	table	NOUN
faba-77	276	18	3	3	NUM
faba-77	276	19	.	.	X
faba-77	277	1	finance	finance	NOUN
faba-77	277	2	,	,	PUNCT
faba-77	277	3	accounting	accounting	NOUN
faba-77	277	4	and	and	CCONJ
faba-77	277	5	business	business	NOUN
faba-77	277	6	analysis	analysis	NOUN
faba-77	277	7	4	4	NUM
faba-77	277	8	(	(	PUNCT
faba-77	277	9	1	1	NUM
faba-77	277	10	)	)	PUNCT
faba-77	277	11	2022	2022	NUM
faba-77	277	12	11	11	NUM
faba-77	277	13	table	table	NOUN
faba-77	277	14	2	2	NUM
faba-77	277	15	.	.	PUNCT
faba-77	277	16	results	result	NOUN
faba-77	277	17	of	of	ADP
faba-77	277	18	the	the	DET
faba-77	277	19	regression	regression	NOUN
faba-77	277	20	of	of	ADP
faba-77	277	21	performance	performance	NOUN
faba-77	277	22	on	on	ADP
faba-77	277	23	each	each	DET
faba-77	277	24	earnings	earning	NOUN
faba-77	277	25	quality	quality	NOUN
faba-77	277	26	property	property	NOUN
faba-77	277	27	and	and	CCONJ
faba-77	277	28	control	control	NOUN
faba-77	277	29	variables	variable	NOUN
faba-77	277	30	notes	note	VERB
faba-77	277	31	:	:	PUNCT
faba-77	277	32	*	*	PUNCT
faba-77	277	33	*	*	PUNCT
faba-77	277	34	*	*	PUNCT
faba-77	277	35	and	and	CCONJ
faba-77	277	36	*	*	NOUN
faba-77	277	37	*	*	NOUN
faba-77	277	38	denote	denote	NOUN
faba-77	277	39	significance	significance	NOUN
faba-77	277	40	at	at	ADP
faba-77	277	41	1	1	NUM
faba-77	277	42	%	%	NOUN
faba-77	277	43	and	and	CCONJ
faba-77	277	44	5	5	NUM
faba-77	277	45	%	%	NOUN
faba-77	277	46	level	level	NOUN
faba-77	277	47	,	,	PUNCT
faba-77	277	48	respectively	respectively	ADV
faba-77	277	49	.	.	PUNCT
faba-77	278	1	t	t	PROPN
faba-77	278	2	-	-	PUNCT
faba-77	278	3	statistics	statistic	NOUN
faba-77	278	4	are	be	AUX
faba-77	278	5	in	in	ADP
faba-77	278	6	parentheses	parenthesis	NOUN
faba-77	278	7	.	.	PUNCT
faba-77	279	1	the	the	DET
faba-77	279	2	descriptions	description	NOUN
faba-77	279	3	of	of	ADP
faba-77	279	4	the	the	DET
faba-77	279	5	variables	variable	NOUN
faba-77	279	6	are	be	AUX
faba-77	279	7	provided	provide	VERB
faba-77	279	8	in	in	ADP
faba-77	279	9	appendix	appendix	NOUN
faba-77	279	10	1	1	NUM
faba-77	279	11	.	.	PUNCT
faba-77	279	12	roa	roa	PROPN
faba-77	280	1	tobinq	tobinq	PROPN
faba-77	280	2	roa	roa	PROPN
faba-77	280	3	tobinq	tobinq	PROPN
faba-77	280	4	roa	roa	PROPN
faba-77	280	5	tobinq	tobinq	PROPN
faba-77	280	6	roa	roa	PROPN
faba-77	281	1	tobinq	tobinq	PROPN
faba-77	281	2	roa	roa	PROPN
faba-77	281	3	tobinq	tobinq	PROPN
faba-77	281	4	roa	roa	PROPN
faba-77	281	5	tobinq	tobinq	PROPN
faba-77	281	6	intercept	intercept	VERB
faba-77	281	7	0.127	0.127	NUM
faba-77	281	8	*	*	PUNCT
faba-77	281	9	*	*	PUNCT
faba-77	281	10	*	*	PUNCT
faba-77	281	11	-1.208	-1.208	NOUN
faba-77	281	12	*	*	PUNCT
faba-77	281	13	*	*	PUNCT
faba-77	281	14	*	*	PUNCT
faba-77	282	1	0.247	0.247	NUM
faba-77	282	2	*	*	PUNCT
faba-77	282	3	*	*	PUNCT
faba-77	282	4	*	*	PUNCT
faba-77	282	5	-1.300	-1.300	PUNCT
faba-77	282	6	*	*	PUNCT
faba-77	282	7	*	*	PUNCT
faba-77	282	8	*	*	PUNCT
faba-77	282	9	0.347	0.347	NUM
faba-77	282	10	*	*	PUNCT
faba-77	282	11	*	*	PUNCT
faba-77	282	12	*	*	NOUN
faba-77	282	13	-0.453	-0.453	NOUN
faba-77	282	14	0.249	0.249	NUM
faba-77	282	15	*	*	PUNCT
faba-77	282	16	*	*	PUNCT
faba-77	282	17	*	*	PUNCT
faba-77	283	1	-1.316	-1.316	PUNCT
faba-77	283	2	*	*	PUNCT
faba-77	283	3	*	*	PUNCT
faba-77	283	4	*	*	PUNCT
faba-77	283	5	0.229	0.229	NUM
faba-77	283	6	*	*	PUNCT
faba-77	283	7	*	*	PUNCT
faba-77	283	8	*	*	PUNCT
faba-77	284	1	-1.340	-1.340	PUNCT
faba-77	284	2	*	*	PUNCT
faba-77	284	3	*	*	PUNCT
faba-77	284	4	*	*	PUNCT
faba-77	284	5	0.252	0.252	NUM
faba-77	284	6	*	*	PUNCT
faba-77	284	7	*	*	PUNCT
faba-77	284	8	*	*	PUNCT
faba-77	284	9	-1.334	-1.334	PUNCT
faba-77	285	1	*	*	PUNCT
faba-77	285	2	*	*	PUNCT
faba-77	285	3	*	*	PUNCT
faba-77	285	4	(	(	PUNCT
faba-77	285	5	-3.761	-3.761	NOUN
faba-77	285	6	)	)	PUNCT
faba-77	285	7	(	(	PUNCT
faba-77	285	8	-3.922	-3.922	NOUN
faba-77	285	9	)	)	PUNCT
faba-77	285	10	(	(	PUNCT
faba-77	285	11	-8.516	-8.516	NUM
faba-77	285	12	)	)	PUNCT
faba-77	285	13	(	(	PUNCT
faba-77	285	14	-4.997	-4.997	NUM
faba-77	285	15	)	)	PUNCT
faba-77	285	16	(	(	PUNCT
faba-77	285	17	-11.993	-11.993	NOUN
faba-77	285	18	)	)	PUNCT
faba-77	285	19	(	(	PUNCT
faba-77	285	20	-1.72	-1.72	NOUN
faba-77	285	21	)	)	PUNCT
faba-77	285	22	-8.668	-8.668	NOUN
faba-77	285	23	(	(	PUNCT
faba-77	285	24	-5.061	-5.061	NOUN
faba-77	285	25	)	)	PUNCT
faba-77	285	26	(	(	PUNCT
faba-77	285	27	-8.08	-8.08	NOUN
faba-77	285	28	)	)	PUNCT
faba-77	285	29	(	(	PUNCT
faba-77	285	30	-5.146	-5.146	NOUN
faba-77	285	31	)	)	PUNCT
faba-77	285	32	(	(	PUNCT
faba-77	285	33	-8.759	-8.759	NOUN
faba-77	285	34	)	)	PUNCT
faba-77	285	35	(	(	PUNCT
faba-77	285	36	-5.135	-5.135	NOUN
faba-77	285	37	)	)	PUNCT
faba-77	285	38	size	size	NOUN
faba-77	285	39	-0.000678	-0.000678	VERB
faba-77	285	40	0.115	0.115	X
faba-77	285	41	*	*	PUNCT
faba-77	285	42	*	*	PUNCT
faba-77	285	43	*	*	PUNCT
faba-77	285	44	-0.007	-0.007	PUNCT
faba-77	285	45	*	*	PUNCT
faba-77	285	46	*	*	PUNCT
faba-77	285	47	*	*	PUNCT
faba-77	285	48	0.119	0.119	NUM
faba-77	285	49	*	*	PUNCT
faba-77	285	50	*	*	PUNCT
faba-77	285	51	*	*	PUNCT
faba-77	285	52	-0.011	-0.011	PUNCT
faba-77	285	53	*	*	PUNCT
faba-77	285	54	*	*	PUNCT
faba-77	285	55	*	*	PUNCT
faba-77	285	56	0.081	0.081	NUM
faba-77	285	57	*	*	PUNCT
faba-77	285	58	*	*	PUNCT
faba-77	285	59	*	*	PUNCT
faba-77	285	60	-0.058	-0.058	ADJ
faba-77	285	61	*	*	PUNCT
faba-77	285	62	*	*	PUNCT
faba-77	285	63	*	*	PUNCT
faba-77	285	64	0.122	0.122	NUM
faba-77	285	65	*	*	PUNCT
faba-77	285	66	*	*	PUNCT
faba-77	285	67	*	*	PUNCT
faba-77	285	68	-0.007	-0.007	PUNCT
faba-77	285	69	*	*	PUNCT
faba-77	285	70	*	*	NOUN
faba-77	285	71	0.120	0.120	NUM
faba-77	285	72	*	*	PUNCT
faba-77	285	73	*	*	PUNCT
faba-77	285	74	*	*	PUNCT
faba-77	285	75	-0.005	-0.005	PUNCT
faba-77	286	1	*	*	PUNCT
faba-77	286	2	*	*	PUNCT
faba-77	287	1	*	*	PUNCT
faba-77	287	2	0.115	0.115	NUM
faba-77	287	3	*	*	PUNCT
faba-77	287	4	*	*	PUNCT
faba-77	287	5	*	*	PUNCT
faba-77	287	6	(	(	PUNCT
faba-77	287	7	-0.326	-0.326	NOUN
faba-77	287	8	)	)	PUNCT
faba-77	287	9	(	(	PUNCT
faba-77	287	10	-6.079	-6.079	PROPN
faba-77	287	11	)	)	PUNCT
faba-77	287	12	(	(	PUNCT
faba-77	287	13	-3.622	-3.622	NOUN
faba-77	287	14	)	)	PUNCT
faba-77	287	15	(	(	PUNCT
faba-77	287	16	-7.029	-7.029	PROPN
faba-77	287	17	)	)	PUNCT
faba-77	287	18	(	(	PUNCT
faba-77	287	19	-6.208	-6.208	NOUN
faba-77	287	20	)	)	PUNCT
faba-77	287	21	-4.816	-4.816	NUM
faba-77	287	22	(	(	PUNCT
faba-77	287	23	-3.999	-3.999	X
faba-77	287	24	)	)	PUNCT
faba-77	287	25	(	(	PUNCT
faba-77	287	26	-7.126	-7.126	NUM
faba-77	287	27	)	)	PUNCT
faba-77	287	28	(	(	PUNCT
faba-77	287	29	-3.65	-3.65	NOUN
faba-77	287	30	)	)	PUNCT
faba-77	287	31	(	(	PUNCT
faba-77	287	32	-7.074	-7.074	PROPN
faba-77	287	33	)	)	PUNCT
faba-77	287	34	(	(	PUNCT
faba-77	287	35	-2.992	-2.992	NOUN
faba-77	287	36	)	)	PUNCT
faba-77	287	37	(	(	PUNCT
faba-77	287	38	-6.724	-6.724	NOUN
faba-77	287	39	)	)	PUNCT
faba-77	287	40	leverage	leverage	NOUN
faba-77	287	41	-0.00794	-0.00794	NOUN
faba-77	287	42	*	*	PUNCT
faba-77	288	1	*	*	PUNCT
faba-77	288	2	*	*	PUNCT
faba-77	288	3	-0.691	-0.691	PUNCT
faba-77	288	4	*	*	PUNCT
faba-77	288	5	*	*	PUNCT
faba-77	288	6	*	*	PUNCT
faba-77	289	1	-0.065	-0.065	PUNCT
faba-77	289	2	*	*	PUNCT
faba-77	289	3	*	*	PUNCT
faba-77	289	4	*	*	PUNCT
faba-77	289	5	0.684	0.684	NUM
faba-77	289	6	*	*	PUNCT
faba-77	289	7	*	*	PUNCT
faba-77	289	8	*	*	PUNCT
faba-77	289	9	-0.057	-0.057	ADJ
faba-77	289	10	*	*	PUNCT
faba-77	289	11	*	*	PUNCT
faba-77	289	12	*	*	PUNCT
faba-77	289	13	0.772	0.772	NUM
faba-77	289	14	*	*	PUNCT
faba-77	289	15	*	*	PUNCT
faba-77	289	16	*	*	PUNCT
faba-77	289	17	-0.077	-0.077	PUNCT
faba-77	289	18	*	*	PUNCT
faba-77	289	19	*	*	PUNCT
faba-77	289	20	*	*	PUNCT
faba-77	289	21	0.699	0.699	NUM
faba-77	289	22	*	*	PUNCT
faba-77	289	23	*	*	PUNCT
faba-77	289	24	*	*	PUNCT
faba-77	289	25	-0.090	-0.090	PUNCT
faba-77	289	26	*	*	PUNCT
faba-77	289	27	*	*	PUNCT
faba-77	289	28	*	*	PUNCT
faba-77	289	29	0.634	0.634	NUM
faba-77	289	30	*	*	PUNCT
faba-77	289	31	*	*	PUNCT
faba-77	289	32	*	*	PUNCT
faba-77	289	33	-0.079	-0.079	PUNCT
faba-77	290	1	*	*	PUNCT
faba-77	290	2	*	*	PUNCT
faba-77	290	3	*	*	PUNCT
faba-77	290	4	0.742	0.742	NUM
faba-77	290	5	*	*	PUNCT
faba-77	290	6	*	*	PUNCT
faba-77	290	7	*	*	PUNCT
faba-77	290	8	(	(	PUNCT
faba-77	290	9	-4.4	-4.4	NUM
faba-77	290	10	)	)	PUNCT
faba-77	291	1	-4.19	-4.19	NUM
faba-77	291	2	(	(	PUNCT
faba-77	291	3	-3.527	-3.527	NUM
faba-77	291	4	)	)	PUNCT
faba-77	291	5	(	(	PUNCT
faba-77	291	6	-4.165	-4.165	X
faba-77	291	7	)	)	PUNCT
faba-77	291	8	(	(	PUNCT
faba-77	291	9	-3.305	-3.305	PROPN
faba-77	291	10	)	)	PUNCT
faba-77	291	11	-4.93	-4.93	NUM
faba-77	291	12	(	(	PUNCT
faba-77	291	13	-4.189	-4.189	ADJ
faba-77	291	14	)	)	PUNCT
faba-77	291	15	(	(	PUNCT
faba-77	291	16	-4.22	-4.22	NUM
faba-77	291	17	)	)	PUNCT
faba-77	291	18	(	(	PUNCT
faba-77	291	19	-4.797	-4.797	NOUN
faba-77	291	20	)	)	PUNCT
faba-77	291	21	(	(	PUNCT
faba-77	291	22	-3.823	-3.823	NUM
faba-77	291	23	)	)	PUNCT
faba-77	291	24	(	(	PUNCT
faba-77	291	25	-4.338	-4.338	NOUN
faba-77	291	26	)	)	PUNCT
faba-77	291	27	(	(	PUNCT
faba-77	291	28	-4.486	-4.486	NUM
faba-77	291	29	)	)	PUNCT
faba-77	291	30	growth	growth	NOUN
faba-77	291	31	0.045	0.045	NUM
faba-77	291	32	*	*	PUNCT
faba-77	291	33	*	*	PUNCT
faba-77	291	34	*	*	X
faba-77	291	35	-0.111	-0.111	X
faba-77	291	36	0.049	0.049	NUM
faba-77	291	37	*	*	PUNCT
faba-77	291	38	*	*	PUNCT
faba-77	291	39	*	*	X
faba-77	291	40	-0.111	-0.111	NOUN
faba-77	292	1	0.030	0.030	NUM
faba-77	292	2	*	*	NOUN
faba-77	292	3	*	*	PUNCT
faba-77	292	4	-0.294	-0.294	NOUN
faba-77	292	5	*	*	PUNCT
faba-77	292	6	*	*	NOUN
faba-77	292	7	0.047	0.047	NUM
faba-77	292	8	*	*	PUNCT
faba-77	292	9	*	*	PUNCT
faba-77	292	10	*	*	PUNCT
faba-77	292	11	-0.106	-0.106	NUM
faba-77	292	12	0.036	0.036	NUM
faba-77	292	13	*	*	PUNCT
faba-77	292	14	*	*	PUNCT
faba-77	292	15	-0.145	-0.145	PUNCT
faba-77	292	16	0.043	0.043	NUM
faba-77	292	17	*	*	PUNCT
faba-77	292	18	*	*	PUNCT
faba-77	292	19	*	*	PUNCT
faba-77	292	20	-0.095	-0.095	NUM
faba-77	292	21	-2.936	-2.936	PUNCT
faba-77	292	22	(	(	PUNCT
faba-77	292	23	-0.777	-0.777	PROPN
faba-77	292	24	)	)	PUNCT
faba-77	292	25	3.092	3.092	NUM
faba-77	292	26	-1.776	-1.776	SYM
faba-77	292	27	-2.008	-2.008	NOUN
faba-77	292	28	(	(	PUNCT
faba-77	292	29	-2.132	-2.132	X
faba-77	292	30	)	)	PUNCT
faba-77	292	31	(	(	PUNCT
faba-77	292	32	-2.98	-2.98	NUM
faba-77	292	33	)	)	PUNCT
faba-77	292	34	(	(	PUNCT
faba-77	292	35	-0.741	-0.741	ADV
faba-77	292	36	)	)	PUNCT
faba-77	292	37	(	(	PUNCT
faba-77	292	38	-2.324	-2.324	NOUN
faba-77	292	39	)	)	PUNCT
faba-77	292	40	(	(	PUNCT
faba-77	292	41	-1.008	-1.008	X
faba-77	292	42	)	)	PUNCT
faba-77	292	43	-2.758	-2.758	PROPN
faba-77	292	44	(	(	PUNCT
faba-77	292	45	-0.661	-0.661	PROPN
faba-77	292	46	)	)	PUNCT
faba-77	292	47	aq	aq	VERB
faba-77	292	48	0.421	0.421	NUM
faba-77	292	49	*	*	NOUN
faba-77	292	50	*	*	PUNCT
faba-77	292	51	*	*	PUNCT
faba-77	292	52	-0.35	-0.35	X
faba-77	292	53	(	(	PUNCT
faba-77	292	54	-6.275	-6.275	NUM
faba-77	292	55	)	)	PUNCT
faba-77	292	56	(	(	PUNCT
faba-77	292	57	-0.574	-0.574	NOUN
faba-77	292	58	)	)	PUNCT
faba-77	292	59	conser1	conser1	NOUN
faba-77	292	60	-0.003	-0.003	PUNCT
faba-77	292	61	-0.009	-0.009	PUNCT
faba-77	292	62	(	(	PUNCT
faba-77	292	63	-1.567	-1.567	PROPN
faba-77	292	64	)	)	PUNCT
faba-77	292	65	(	(	PUNCT
faba-77	292	66	-0.511	-0.511	NOUN
faba-77	292	67	)	)	PUNCT
faba-77	292	68	conser2	conser2	VERB
faba-77	293	1	-0.005	-0.005	INTJ
faba-77	294	1	*	*	PUNCT
faba-77	294	2	*	*	PUNCT
faba-77	294	3	*	*	NOUN
faba-77	294	4	-0.039	-0.039	NOUN
faba-77	294	5	*	*	PUNCT
faba-77	294	6	*	*	PUNCT
faba-77	294	7	*	*	PUNCT
faba-77	294	8	(	(	PUNCT
faba-77	294	9	-10.539	-10.539	PROPN
faba-77	294	10	)	)	PUNCT
faba-77	294	11	(	(	PUNCT
faba-77	294	12	-9.336	-9.336	NOUN
faba-77	294	13	)	)	PUNCT
faba-77	294	14	persist	persist	VERB
faba-77	294	15	0.024	0.024	NUM
faba-77	294	16	*	*	NOUN
faba-77	294	17	*	*	PUNCT
faba-77	294	18	*	*	PUNCT
faba-77	294	19	-0.044	-0.044	X
faba-77	294	20	-3.962	-3.962	PUNCT
faba-77	294	21	(	(	PUNCT
faba-77	294	22	-0.829	-0.829	X
faba-77	294	23	)	)	PUNCT
faba-77	294	24	predict	predict	VERB
faba-77	294	25	0.072	0.072	NUM
faba-77	294	26	*	*	PUNCT
faba-77	294	27	*	*	PUNCT
faba-77	294	28	*	*	PUNCT
faba-77	294	29	0.162	0.162	NUM
faba-77	294	30	(	(	PUNCT
faba-77	294	31	-6.38	-6.38	NOUN
faba-77	294	32	)	)	PUNCT
faba-77	294	33	(	(	PUNCT
faba-77	294	34	-1.532	-1.532	NOUN
faba-77	294	35	)	)	PUNCT
faba-77	294	36	smooth	smooth	ADJ
faba-77	295	1	-0.013	-0.013	NOUN
faba-77	295	2	*	*	PUNCT
faba-77	295	3	*	*	PUNCT
faba-77	295	4	*	*	PUNCT
faba-77	296	1	0.061	0.061	NUM
faba-77	296	2	*	*	PUNCT
faba-77	296	3	*	*	PUNCT
faba-77	296	4	(	(	PUNCT
faba-77	296	5	-4.588	-4.588	ADP
faba-77	296	6	)	)	PUNCT
faba-77	296	7	(	(	PUNCT
faba-77	296	8	-2.361	-2.361	NOUN
faba-77	296	9	)	)	PUNCT
faba-77	296	10	finance	finance	NOUN
faba-77	296	11	,	,	PUNCT
faba-77	296	12	accounting	accounting	NOUN
faba-77	296	13	and	and	CCONJ
faba-77	296	14	business	business	NOUN
faba-77	296	15	analysis	analysis	NOUN
faba-77	296	16	4	4	NUM
faba-77	296	17	(	(	PUNCT
faba-77	296	18	1	1	NUM
faba-77	296	19	)	)	PUNCT
faba-77	296	20	2022	2022	NUM
faba-77	296	21	12	12	NUM
faba-77	296	22	table	table	NOUN
faba-77	296	23	3	3	NUM
faba-77	296	24	.	.	PUNCT
faba-77	296	25	results	result	NOUN
faba-77	296	26	of	of	ADP
faba-77	296	27	the	the	DET
faba-77	296	28	regression	regression	NOUN
faba-77	296	29	of	of	ADP
faba-77	296	30	performance	performance	NOUN
faba-77	296	31	on	on	ADP
faba-77	296	32	aeqp	aeqp	NOUN
faba-77	296	33	and	and	CCONJ
faba-77	296	34	control	control	NOUN
faba-77	296	35	variables	variable	NOUN
faba-77	296	36	roa	roa	PROPN
faba-77	296	37	tobinq	tobinq	PROPN
faba-77	296	38	coefficient	coefficient	NOUN
faba-77	296	39	t	t	PROPN
faba-77	296	40	-	-	PUNCT
faba-77	296	41	statistic	statistic	NOUN
faba-77	296	42	coefficient	coefficient	NOUN
faba-77	296	43	t	t	PROPN
faba-77	296	44	-	-	PUNCT
faba-77	296	45	statistic	statistic	NOUN
faba-77	296	46	intercept	intercept	NOUN
faba-77	296	47	0.346	0.346	NUM
faba-77	296	48	*	*	PUNCT
faba-77	296	49	*	*	PUNCT
faba-77	296	50	*	*	PUNCT
faba-77	296	51	11.898	11.898	NUM
faba-77	296	52	-0.543	-0.543	NOUN
faba-77	296	53	*	*	PUNCT
faba-77	296	54	*	*	PUNCT
faba-77	296	55	-2.045	-2.045	PUNCT
faba-77	296	56	aeqp	aeqp	NOUN
faba-77	296	57	-0.0264	-0.0264	NOUN
faba-77	296	58	*	*	PUNCT
faba-77	297	1	*	*	PUNCT
faba-77	297	2	*	*	PUNCT
faba-77	297	3	-10.314	-10.314	NOUN
faba-77	297	4	-0.197	-0.197	PUNCT
faba-77	297	5	*	*	PUNCT
faba-77	297	6	*	*	PUNCT
faba-77	297	7	*	*	PUNCT
faba-77	297	8	-8.361	-8.361	NOUN
faba-77	297	9	size	size	NOUN
faba-77	297	10	-0.011	-0.011	NOUN
faba-77	297	11	*	*	PUNCT
faba-77	297	12	*	*	PUNCT
faba-77	297	13	*	*	PUNCT
faba-77	297	14	-5.924	-5.924	NOUN
faba-77	297	15	0.089	0.089	NUM
faba-77	297	16	*	*	PUNCT
faba-77	297	17	*	*	PUNCT
faba-77	297	18	*	*	PUNCT
faba-77	297	19	5.3	5.3	NUM
faba-77	297	20	leverage	leverage	NOUN
faba-77	297	21	-0.056	-0.056	NOUN
faba-77	297	22	*	*	PUNCT
faba-77	297	23	*	*	PUNCT
faba-77	297	24	*	*	PUNCT
faba-77	297	25	-3.222	-3.222	PUNCT
faba-77	297	26	0.764	0.764	NUM
faba-77	297	27	*	*	PUNCT
faba-77	297	28	*	*	PUNCT
faba-77	297	29	*	*	PUNCT
faba-77	297	30	4.841	4.841	NUM
faba-77	297	31	growth	growth	NOUN
faba-77	297	32	0.031	0.031	NUM
faba-77	297	33	*	*	NOUN
faba-77	297	34	*	*	PUNCT
faba-77	297	35	2.055	2.055	NUM
faba-77	297	36	-0.256	-0.256	PUNCT
faba-77	297	37	*	*	PUNCT
faba-77	297	38	-1.843	-1.843	NOUN
faba-77	297	39	n	n	CCONJ
faba-77	297	40	800	800	NUM
faba-77	297	41	800	800	NUM
faba-77	297	42	notes	note	NOUN
faba-77	297	43	:	:	PUNCT
faba-77	297	44	*	*	PUNCT
faba-77	297	45	*	*	PUNCT
faba-77	297	46	*	*	PUNCT
faba-77	297	47	,	,	PUNCT
faba-77	297	48	*	*	PUNCT
faba-77	297	49	*	*	PUNCT
faba-77	297	50	and	and	CCONJ
faba-77	297	51	*	*	PUNCT
faba-77	297	52	denote	denote	NOUN
faba-77	297	53	significance	significance	NOUN
faba-77	297	54	at	at	ADP
faba-77	297	55	1	1	NUM
faba-77	297	56	%	%	NOUN
faba-77	297	57	,	,	PUNCT
faba-77	297	58	5	5	NUM
faba-77	297	59	%	%	NOUN
faba-77	297	60	and	and	CCONJ
faba-77	297	61	10	10	NUM
faba-77	297	62	%	%	NOUN
faba-77	297	63	,	,	PUNCT
faba-77	297	64	respectively	respectively	ADV
faba-77	297	65	.	.	PUNCT
faba-77	298	1	the	the	DET
faba-77	298	2	description	description	NOUN
faba-77	298	3	of	of	ADP
faba-77	298	4	the	the	DET
faba-77	298	5	variables	variable	NOUN
faba-77	298	6	is	be	AUX
faba-77	298	7	provided	provide	VERB
faba-77	298	8	in	in	ADP
faba-77	298	9	appendix	appendix	ADJ
faba-77	298	10	1	1	NUM
faba-77	298	11	table	table	NOUN
faba-77	298	12	3	3	NUM
faba-77	298	13	displays	display	NOUN
faba-77	298	14	that	that	SCONJ
faba-77	298	15	the	the	DET
faba-77	298	16	estimated	estimate	VERB
faba-77	298	17	coefficients	coefficient	NOUN
faba-77	298	18	of	of	ADP
faba-77	298	19	aeqp	aeqp	NOUN
faba-77	298	20	are	be	AUX
faba-77	298	21	-0.0264	-0.0264	NOUN
faba-77	298	22	(	(	PUNCT
faba-77	298	23	t	t	NOUN
faba-77	298	24	-	-	PUNCT
faba-77	298	25	statistic=-10.314	statistic=-10.314	PROPN
faba-77	298	26	)	)	PUNCT
faba-77	298	27	and	and	CCONJ
faba-77	298	28	0.197	0.197	NUM
faba-77	298	29	(	(	PUNCT
faba-77	298	30	t=-8.361	t=-8.361	NOUN
faba-77	298	31	)	)	PUNCT
faba-77	298	32	for	for	ADP
faba-77	298	33	roa	roa	NOUN
faba-77	298	34	and	and	CCONJ
faba-77	298	35	tobinq	tobinq	ADJ
faba-77	298	36	,	,	PUNCT
faba-77	298	37	respectively	respectively	ADV
faba-77	298	38	.	.	PUNCT
faba-77	299	1	this	this	PRON
faba-77	299	2	indicates	indicate	VERB
faba-77	299	3	that	that	SCONJ
faba-77	299	4	aeqp	aeqp	NOUN
faba-77	299	5	is	be	AUX
faba-77	299	6	significantly	significantly	ADV
faba-77	299	7	related	relate	VERB
faba-77	299	8	to	to	ADP
faba-77	299	9	the	the	DET
faba-77	299	10	performance	performance	NOUN
faba-77	299	11	of	of	ADP
faba-77	299	12	company	company	NOUN
faba-77	299	13	.	.	PUNCT
faba-77	300	1	this	this	DET
faba-77	300	2	result	result	NOUN
faba-77	300	3	is	be	AUX
faba-77	300	4	consistent	consistent	ADJ
faba-77	300	5	with	with	ADP
faba-77	300	6	h1f	h1f	NOUN
faba-77	300	7	.	.	PUNCT
faba-77	301	1	the	the	DET
faba-77	301	2	above	above	ADJ
faba-77	301	3	findings	finding	NOUN
faba-77	301	4	can	can	AUX
faba-77	301	5	be	be	AUX
faba-77	301	6	summarized	summarize	VERB
faba-77	301	7	as	as	SCONJ
faba-77	301	8	follows	follow	VERB
faba-77	301	9	:	:	PUNCT
faba-77	301	10	(	(	PUNCT
faba-77	301	11	1	1	X
faba-77	301	12	)	)	PUNCT
faba-77	301	13	each	each	DET
faba-77	301	14	individual	individual	ADJ
faba-77	301	15	earnings	earning	NOUN
faba-77	301	16	quality	quality	NOUN
faba-77	301	17	property	property	NOUN
faba-77	301	18	is	be	AUX
faba-77	301	19	related	relate	VERB
faba-77	301	20	to	to	ADP
faba-77	301	21	performance	performance	NOUN
faba-77	301	22	,	,	PUNCT
faba-77	301	23	except	except	SCONJ
faba-77	301	24	for	for	ADP
faba-77	301	25	the	the	DET
faba-77	301	26	conditional	conditional	ADJ
faba-77	301	27	conservatism	conservatism	NOUN
faba-77	301	28	;	;	PUNCT
faba-77	301	29	furthermore	furthermore	ADV
faba-77	301	30	,	,	PUNCT
faba-77	301	31	the	the	DET
faba-77	301	32	interpretations	interpretation	NOUN
faba-77	301	33	of	of	ADP
faba-77	301	34	the	the	DET
faba-77	301	35	results	result	NOUN
faba-77	301	36	are	be	AUX
faba-77	301	37	different	different	ADJ
faba-77	301	38	from	from	ADP
faba-77	301	39	one	one	NUM
faba-77	301	40	property	property	NOUN
faba-77	301	41	to	to	ADP
faba-77	301	42	another	another	PRON
faba-77	301	43	,	,	PUNCT
faba-77	301	44	(	(	PUNCT
faba-77	301	45	2	2	X
faba-77	301	46	)	)	PUNCT
faba-77	301	47	aeqp	aeqp	NOUN
faba-77	301	48	is	be	AUX
faba-77	301	49	related	relate	VERB
faba-77	301	50	to	to	ADP
faba-77	301	51	performance	performance	NOUN
faba-77	301	52	,	,	PUNCT
faba-77	301	53	with	with	ADP
faba-77	301	54	the	the	DET
faba-77	301	55	estimated	estimate	VERB
faba-77	301	56	coefficients	coefficient	NOUN
faba-77	301	57	different	different	ADJ
faba-77	301	58	from	from	ADP
faba-77	301	59	those	those	PRON
faba-77	301	60	obtained	obtain	VERB
faba-77	301	61	in	in	ADP
faba-77	301	62	individual	individual	ADJ
faba-77	301	63	regression	regression	NOUN
faba-77	301	64	of	of	ADP
faba-77	301	65	earnings	earning	NOUN
faba-77	301	66	quality	quality	NOUN
faba-77	301	67	measures	measure	NOUN
faba-77	301	68	and	and	CCONJ
faba-77	301	69	(	(	PUNCT
faba-77	301	70	3	3	X
faba-77	301	71	)	)	PUNCT
faba-77	301	72	there	there	PRON
faba-77	301	73	is	be	VERB
faba-77	301	74	a	a	DET
faba-77	301	75	low	low	ADJ
faba-77	301	76	correlation	correlation	NOUN
faba-77	301	77	between	between	ADP
faba-77	301	78	earnings	earning	NOUN
faba-77	301	79	quality	quality	NOUN
faba-77	301	80	properties	property	NOUN
faba-77	301	81	,	,	PUNCT
faba-77	301	82	which	which	PRON
faba-77	301	83	indicates	indicate	VERB
faba-77	301	84	that	that	SCONJ
faba-77	301	85	each	each	DET
faba-77	301	86	property	property	NOUN
faba-77	301	87	is	be	AUX
faba-77	301	88	distinct	distinct	ADJ
faba-77	301	89	and	and	CCONJ
faba-77	301	90	captures	capture	VERB
faba-77	301	91	different	different	ADJ
faba-77	301	92	economic	economic	ADJ
faba-77	301	93	concepts	concept	NOUN
faba-77	301	94	,	,	PUNCT
faba-77	301	95	as	as	SCONJ
faba-77	301	96	explained	explain	VERB
faba-77	301	97	in	in	ADP
faba-77	301	98	subsection	subsection	NOUN
faba-77	301	99	4.1	4.1	NUM
faba-77	301	100	.	.	PUNCT
faba-77	302	1	in	in	ADP
faba-77	302	2	light	light	NOUN
faba-77	302	3	of	of	ADP
faba-77	302	4	the	the	DET
faba-77	302	5	above	above	NOUN
faba-77	302	6	,	,	PUNCT
faba-77	302	7	it	it	PRON
faba-77	302	8	can	can	AUX
faba-77	302	9	be	be	AUX
faba-77	302	10	concluded	conclude	VERB
faba-77	302	11	that	that	SCONJ
faba-77	302	12	the	the	DET
faba-77	302	13	individuals	individual	NOUN
faba-77	302	14	and	and	CCONJ
faba-77	302	15	aggregate	aggregate	ADJ
faba-77	302	16	measures	measure	NOUN
faba-77	302	17	of	of	ADP
faba-77	302	18	earnings	earning	NOUN
faba-77	302	19	quality	quality	NOUN
faba-77	302	20	influence	influence	NOUN
faba-77	302	21	the	the	DET
faba-77	302	22	performance	performance	NOUN
faba-77	302	23	of	of	ADP
faba-77	302	24	company	company	NOUN
faba-77	302	25	,	,	PUNCT
faba-77	302	26	which	which	PRON
faba-77	302	27	supports	support	VERB
faba-77	302	28	the	the	DET
faba-77	302	29	hypothesis	hypothesis	NOUN
faba-77	302	30	h1	h1	NOUN
faba-77	302	31	.	.	PUNCT
faba-77	303	1	therefore	therefore	ADV
faba-77	303	2	,	,	PUNCT
faba-77	303	3	investors	investor	NOUN
faba-77	303	4	can	can	AUX
faba-77	303	5	use	use	VERB
faba-77	303	6	various	various	ADJ
faba-77	303	7	properties	property	NOUN
faba-77	303	8	of	of	ADP
faba-77	303	9	earnings	earning	NOUN
faba-77	303	10	to	to	PART
faba-77	303	11	assess	assess	VERB
faba-77	303	12	the	the	DET
faba-77	303	13	company	company	NOUN
faba-77	303	14	’s	’s	PART
faba-77	303	15	performance	performance	NOUN
faba-77	303	16	and	and	CCONJ
faba-77	303	17	make	make	VERB
faba-77	303	18	prediction	prediction	NOUN
faba-77	303	19	about	about	ADP
faba-77	303	20	future	future	ADJ
faba-77	303	21	performance	performance	NOUN
faba-77	303	22	.	.	PUNCT
faba-77	304	1	with	with	ADP
faba-77	304	2	regard	regard	NOUN
faba-77	304	3	to	to	ADP
faba-77	304	4	control	control	NOUN
faba-77	304	5	variables	variable	NOUN
faba-77	304	6	,	,	PUNCT
faba-77	304	7	in	in	ADP
faba-77	304	8	tables	table	NOUN
faba-77	304	9	2	2	NUM
faba-77	304	10	and	and	CCONJ
faba-77	304	11	3	3	NUM
faba-77	304	12	,	,	PUNCT
faba-77	304	13	the	the	DET
faba-77	304	14	majority	majority	NOUN
faba-77	304	15	of	of	ADP
faba-77	304	16	the	the	DET
faba-77	304	17	regression	regression	NOUN
faba-77	304	18	indicates	indicate	VERB
faba-77	304	19	that	that	SCONJ
faba-77	304	20	the	the	DET
faba-77	304	21	size	size	NOUN
faba-77	304	22	and	and	CCONJ
faba-77	304	23	leverage	leverage	NOUN
faba-77	304	24	have	have	VERB
faba-77	304	25	an	an	DET
faba-77	304	26	inverse	inverse	NOUN
faba-77	304	27	relation	relation	NOUN
faba-77	304	28	with	with	ADP
faba-77	304	29	performance	performance	NOUN
faba-77	304	30	,	,	PUNCT
faba-77	304	31	whereas	whereas	SCONJ
faba-77	304	32	,	,	PUNCT
faba-77	304	33	growth	growth	NOUN
faba-77	304	34	has	have	VERB
faba-77	304	35	a	a	DET
faba-77	304	36	direct	direct	ADJ
faba-77	304	37	effect	effect	NOUN
faba-77	304	38	on	on	ADP
faba-77	304	39	performance	performance	NOUN
faba-77	304	40	.	.	PUNCT
faba-77	305	1	similar	similar	ADJ
faba-77	305	2	findings	finding	NOUN
faba-77	305	3	were	be	AUX
faba-77	305	4	reported	report	VERB
faba-77	305	5	in	in	ADP
faba-77	305	6	(	(	PUNCT
faba-77	305	7	dogan	dogan	PROPN
faba-77	305	8	,	,	PUNCT
faba-77	305	9	2013	2013	NUM
faba-77	305	10	;	;	PUNCT
faba-77	305	11	quand	quand	PROPN
faba-77	305	12	and	and	CCONJ
faba-77	305	13	xim	xim	PROPN
faba-77	305	14	,	,	PUNCT
faba-77	305	15	2014	2014	NUM
faba-77	305	16	;	;	PUNCT
faba-77	305	17	kuncova	kuncova	PROPN
faba-77	305	18	et	et	PROPN
faba-77	305	19	al	al	PROPN
faba-77	305	20	.	.	PROPN
faba-77	305	21	,	,	PUNCT
faba-77	305	22	2016	2016	NUM
faba-77	305	23	;	;	PUNCT
faba-77	305	24	karuma	karuma	PROPN
faba-77	305	25	et	et	PROPN
faba-77	305	26	al	al	PROPN
faba-77	305	27	.	.	PROPN
faba-77	305	28	,	,	PUNCT
faba-77	305	29	2018	2018	NUM
faba-77	305	30	)	)	PUNCT
faba-77	305	31	.	.	PUNCT
faba-77	306	1	in	in	ADP
faba-77	306	2	particular	particular	ADJ
faba-77	306	3	,	,	PUNCT
faba-77	306	4	it	it	PRON
faba-77	306	5	was	be	AUX
faba-77	306	6	reported	report	VERB
faba-77	306	7	a	a	DET
faba-77	306	8	negative	negative	ADJ
faba-77	306	9	association	association	NOUN
faba-77	306	10	between	between	ADP
faba-77	306	11	leverage	leverage	NOUN
faba-77	306	12	and	and	CCONJ
faba-77	306	13	performance	performance	NOUN
faba-77	306	14	in	in	ADP
faba-77	306	15	(	(	PUNCT
faba-77	306	16	quan	quan	PROPN
faba-77	306	17	and	and	CCONJ
faba-77	306	18	xin	xin	PROPN
faba-77	306	19	,	,	PUNCT
faba-77	306	20	2014	2014	NUM
faba-77	306	21	)	)	PUNCT
faba-77	306	22	,	,	PUNCT
faba-77	306	23	a	a	DET
faba-77	306	24	positive	positive	ADJ
faba-77	306	25	association	association	NOUN
faba-77	306	26	between	between	ADP
faba-77	306	27	size	size	NOUN
faba-77	306	28	and	and	CCONJ
faba-77	306	29	performance	performance	NOUN
faba-77	306	30	in	in	ADP
faba-77	306	31	(	(	PUNCT
faba-77	306	32	dogan	dogan	PROPN
faba-77	306	33	,	,	PUNCT
faba-77	306	34	2013	2013	NUM
faba-77	306	35	;	;	PUNCT
faba-77	306	36	kuncova	kuncova	PROPN
faba-77	306	37	et	et	PROPN
faba-77	306	38	al	al	PROPN
faba-77	306	39	.	.	PROPN
faba-77	306	40	,	,	PUNCT
faba-77	306	41	2016	2016	NUM
faba-77	306	42	)	)	PUNCT
faba-77	306	43	and	and	CCONJ
faba-77	306	44	a	a	DET
faba-77	306	45	positive	positive	ADJ
faba-77	306	46	relation	relation	NOUN
faba-77	306	47	between	between	ADP
faba-77	306	48	leverage	leverage	NOUN
faba-77	306	49	and	and	CCONJ
faba-77	306	50	performance	performance	NOUN
faba-77	306	51	in	in	ADP
faba-77	306	52	(	(	PUNCT
faba-77	306	53	karuma	karuma	PROPN
faba-77	306	54	et	et	PROPN
faba-77	306	55	al	al	PROPN
faba-77	306	56	.	.	PROPN
faba-77	306	57	,	,	PUNCT
faba-77	306	58	2018	2018	NUM
faba-77	306	59	)	)	PUNCT
faba-77	306	60	.	.	PUNCT
faba-77	307	1	to	to	PART
faba-77	307	2	check	check	VERB
faba-77	307	3	the	the	DET
faba-77	307	4	robustness	robustness	NOUN
faba-77	307	5	of	of	ADP
faba-77	307	6	the	the	DET
faba-77	307	7	aforementioned	aforementioned	ADJ
faba-77	307	8	results	result	NOUN
faba-77	307	9	,	,	PUNCT
faba-77	307	10	the	the	DET
faba-77	307	11	study	study	NOUN
faba-77	307	12	uses	use	VERB
faba-77	307	13	the	the	DET
faba-77	307	14	bootstrapping	bootstrappe	VERB
faba-77	307	15	estimation	estimation	NOUN
faba-77	307	16	technique	technique	NOUN
faba-77	307	17	and	and	CCONJ
faba-77	307	18	found	find	VERB
faba-77	307	19	the	the	DET
faba-77	307	20	results	result	NOUN
faba-77	307	21	consistent	consistent	ADJ
faba-77	307	22	with	with	ADP
faba-77	307	23	that	that	PRON
faba-77	307	24	of	of	ADP
faba-77	307	25	the	the	DET
faba-77	307	26	multilevel	multilevel	ADJ
faba-77	307	27	regression	regression	NOUN
faba-77	307	28	discussed	discuss	VERB
faba-77	307	29	above	above	ADV
faba-77	307	30	.	.	PUNCT
faba-77	308	1	the	the	DET
faba-77	308	2	relation	relation	NOUN
faba-77	308	3	between	between	ADP
faba-77	308	4	innate	innate	ADJ
faba-77	308	5	and	and	CCONJ
faba-77	308	6	discretionary	discretionary	ADJ
faba-77	308	7	components	component	NOUN
faba-77	308	8	of	of	ADP
faba-77	308	9	earnings	earning	NOUN
faba-77	308	10	quality	quality	NOUN
faba-77	308	11	properties	property	NOUN
faba-77	308	12	and	and	CCONJ
faba-77	308	13	performance	performance	NOUN
faba-77	308	14	to	to	PART
faba-77	308	15	partition	partition	VERB
faba-77	308	16	each	each	DET
faba-77	308	17	earnings	earning	NOUN
faba-77	308	18	quality	quality	NOUN
faba-77	308	19	property	property	NOUN
faba-77	308	20	into	into	ADP
faba-77	308	21	innate	innate	ADJ
faba-77	308	22	and	and	CCONJ
faba-77	308	23	discretionary	discretionary	ADJ
faba-77	308	24	components	component	NOUN
faba-77	308	25	,	,	PUNCT
faba-77	308	26	a	a	DET
faba-77	308	27	procedure	procedure	NOUN
faba-77	308	28	or	or	CCONJ
faba-77	308	29	model	model	NOUN
faba-77	308	30	used	use	VERB
faba-77	308	31	by	by	ADP
faba-77	308	32	francis	francis	PROPN
faba-77	308	33	et	et	PROPN
faba-77	308	34	al	al	PROPN
faba-77	308	35	.	.	PROPN
faba-77	308	36	(	(	PUNCT
faba-77	308	37	2005	2005	NUM
faba-77	308	38	)	)	PUNCT
faba-77	308	39	was	be	AUX
faba-77	308	40	utilized	utilize	VERB
faba-77	308	41	.	.	PUNCT
faba-77	309	1	the	the	DET
faba-77	309	2	model	model	NOUN
faba-77	309	3	regresses	regress	VERB
faba-77	309	4	each	each	DET
faba-77	309	5	property	property	NOUN
faba-77	309	6	of	of	ADP
faba-77	309	7	earnings	earning	NOUN
faba-77	309	8	quality	quality	NOUN
faba-77	309	9	into	into	ADP
faba-77	309	10	innate	innate	ADJ
faba-77	309	11	factors	factor	NOUN
faba-77	309	12	,	,	PUNCT
faba-77	309	13	as	as	ADP
faba-77	309	14	in	in	ADP
faba-77	309	15	equation	equation	NOUN
faba-77	309	16	10	10	NUM
faba-77	309	17	.	.	PUNCT
faba-77	310	1	titii	titii	VERB
faba-77	310	2	tiitiitiitiitiiiti	tiitiitiitiitiiiti	PROPN
faba-77	310	3	ci	ci	PROPN
faba-77	310	4	negearnopercyclesalescfosizeeqp	negearnopercyclesalescfosizeeqp	PROPN
faba-77	310	5	,	,	PUNCT
faba-77	310	6	,	,	PUNCT
faba-77	310	7	,	,	PUNCT
faba-77	310	8	6	6	NUM
faba-77	310	9	,	,	PUNCT
faba-77	310	10	,	,	PUNCT
faba-77	310	11	5,,4,,3,,2,,1,0	5,,4,,3,,2,,1,0	NUM
faba-77	310	12	,	,	PUNCT
faba-77	310	13	)	)	PUNCT
faba-77	310	14	(	(	PUNCT
faba-77	310	15	)	)	PUNCT
faba-77	310	16	(	(	PUNCT
faba-77	310	17			NUM
faba-77	310	18			NOUN
faba-77	310	19	+	+	X
faba-77	311	1	+	+	ADJ
faba-77	311	2	+	+	ADJ
faba-77	311	3	+	+	ADJ
faba-77	311	4	+	+	ADJ
faba-77	311	5	+	+	ADJ
faba-77	311	6	+	+	NOUN
faba-77	311	7	=	=	X
faba-77	311	8	(	(	PUNCT
faba-77	311	9	10	10	NUM
faba-77	311	10	)	)	PUNCT
faba-77	311	11	where	where	SCONJ
faba-77	311	12	tieqp	tieqp	NOUN
faba-77	311	13	,	,	PUNCT
faba-77	311	14	represents	represent	VERB
faba-77	311	15	the	the	DET
faba-77	311	16	earnings	earning	NOUN
faba-77	311	17	quality	quality	NOUN
faba-77	311	18	properties	property	NOUN
faba-77	311	19	including	include	VERB
faba-77	311	20	accrual	accrual	ADJ
faba-77	311	21	quality	quality	NOUN
faba-77	311	22	,	,	PUNCT
faba-77	311	23	conservatism	conservatism	NOUN
faba-77	311	24	,	,	PUNCT
faba-77	311	25	persistence	persistence	NOUN
faba-77	311	26	,	,	PUNCT
faba-77	311	27	predictability	predictability	NOUN
faba-77	311	28	or	or	CCONJ
faba-77	311	29	earnings	earning	NOUN
faba-77	311	30	smoothness	smoothness	NOUN
faba-77	311	31	;	;	PUNCT
faba-77	311	32	ti	ti	PROPN
faba-77	311	33	cfo	cfo	PROPN
faba-77	311	34	,	,	PUNCT
faba-77	311	35	)	)	PUNCT
faba-77	311	36	(	(	PUNCT
faba-77	311	37			PROPN
faba-77	311	38	the	the	DET
faba-77	311	39	standard	standard	ADJ
faba-77	311	40	deviation	deviation	NOUN
faba-77	311	41	of	of	ADP
faba-77	311	42	the	the	DET
faba-77	311	43	cash	cash	NOUN
faba-77	311	44	flow	flow	NOUN
faba-77	311	45	from	from	ADP
faba-77	311	46	the	the	DET
faba-77	311	47	companies	company	NOUN
faba-77	311	48	’	’	PART
faba-77	311	49	operations	operation	NOUN
faba-77	311	50	calculated	calculate	VERB
faba-77	311	51	over	over	ADP
faba-77	311	52	rolling	roll	VERB
faba-77	311	53	five	five	NUM
faba-77	311	54	year	year	NOUN
faba-77	311	55	period	period	NOUN
faba-77	311	56	;	;	PUNCT
faba-77	311	57	tisales	tisale	NOUN
faba-77	311	58	,	,	PUNCT
faba-77	311	59	)	)	PUNCT
faba-77	311	60	(	(	PUNCT
faba-77	312	1			PROPN
faba-77	312	2	the	the	DET
faba-77	312	3	standard	standard	ADJ
faba-77	312	4	deviation	deviation	NOUN
faba-77	312	5	of	of	ADP
faba-77	312	6	sales	sale	NOUN
faba-77	312	7	calculated	calculate	VERB
faba-77	312	8	over	over	ADP
faba-77	312	9	rolling	roll	VERB
faba-77	312	10	five	five	NUM
faba-77	312	11	years	year	NOUN
faba-77	312	12	period	period	NOUN
faba-77	312	13	;	;	PUNCT
faba-77	312	14	tiopercycle	tiopercycle	NOUN
faba-77	312	15	.	.	PUNCT
faba-77	313	1	the	the	DET
faba-77	313	2	operating	operating	NOUN
faba-77	313	3	cycle	cycle	NOUN
faba-77	313	4	,	,	PUNCT
faba-77	313	5	computed	compute	VERB
faba-77	313	6	as	as	ADP
faba-77	313	7	the	the	DET
faba-77	313	8	log	log	NOUN
faba-77	313	9	of	of	ADP
faba-77	313	10	sum	sum	NOUN
faba-77	313	11	of	of	ADP
faba-77	313	12	account	account	NOUN
faba-77	313	13	receivables	receivables	NOUN
faba-77	313	14	days	day	NOUN
faba-77	313	15	and	and	CCONJ
faba-77	313	16	inventory	inventory	NOUN
faba-77	313	17	days	day	NOUN
faba-77	313	18	;	;	PUNCT
faba-77	313	19	ci	ci	PROPN
faba-77	313	20	is	be	AUX
faba-77	313	21	the	the	DET
faba-77	313	22	capital	capital	NOUN
faba-77	313	23	intensity	intensity	NOUN
faba-77	313	24	;	;	PUNCT
faba-77	313	25	tinegearn	tinegearn	PROPN
faba-77	313	26	,	,	PUNCT
faba-77	313	27	the	the	DET
faba-77	313	28	negative	negative	ADJ
faba-77	313	29	earnings	earning	NOUN
faba-77	313	30	;	;	PUNCT
faba-77	313	31	ti,	ti,	VERB
faba-77	313	32	the	the	DET
faba-77	313	33	residual	residual	ADJ
faba-77	313	34	,	,	PUNCT
faba-77	313	35	which	which	PRON
faba-77	313	36	measures	measure	VERB
faba-77	313	37	the	the	DET
faba-77	313	38	discretionary	discretionary	ADJ
faba-77	313	39	component	component	NOUN
faba-77	313	40	of	of	ADP
faba-77	313	41	earnings	earning	NOUN
faba-77	313	42	quality	quality	NOUN
faba-77	313	43	property	property	NOUN
faba-77	313	44	and	and	CCONJ
faba-77	313	45	finance	finance	NOUN
faba-77	313	46	,	,	PUNCT
faba-77	313	47	accounting	accounting	NOUN
faba-77	313	48	and	and	CCONJ
faba-77	313	49	business	business	NOUN
faba-77	313	50	analysis	analysis	NOUN
faba-77	313	51	4	4	NUM
faba-77	313	52	(	(	PUNCT
faba-77	313	53	1	1	NUM
faba-77	313	54	)	)	PUNCT
faba-77	313	55	2022	2022	NUM
faba-77	313	56	13	13	NUM
faba-77	313	57	ti	ti	NOUN
faba-77	313	58	,	,	PUNCT
faba-77	313	59	the	the	DET
faba-77	313	60	firm	firm	NOUN
faba-77	313	61	and	and	CCONJ
faba-77	313	62	year	year	NOUN
faba-77	313	63	,	,	PUNCT
faba-77	313	64	respectively	respectively	ADV
faba-77	313	65	.	.	PUNCT
faba-77	314	1	the	the	DET
faba-77	314	2	predicted	predict	VERB
faba-77	314	3	or	or	CCONJ
faba-77	314	4	estimated	estimate	VERB
faba-77	314	5	value	value	NOUN
faba-77	314	6	,	,	PUNCT
faba-77	314	7	obtained	obtain	VERB
faba-77	314	8	from	from	ADP
faba-77	314	9	equation	equation	NOUN
faba-77	314	10	10	10	NUM
faba-77	314	11	,	,	PUNCT
faba-77	314	12	represents	represent	VERB
faba-77	314	13	the	the	DET
faba-77	314	14	innate	innate	ADJ
faba-77	314	15	component	component	NOUN
faba-77	314	16	of	of	ADP
faba-77	314	17	earnings	earning	NOUN
faba-77	314	18	quality	quality	NOUN
faba-77	314	19	property	property	NOUN
faba-77	314	20	.	.	PUNCT
faba-77	315	1	equation	equation	NOUN
faba-77	315	2	10	10	NUM
faba-77	315	3	is	be	AUX
faba-77	315	4	used	use	VERB
faba-77	315	5	to	to	PART
faba-77	315	6	compute	compute	VERB
faba-77	315	7	the	the	DET
faba-77	315	8	innate	innate	ADJ
faba-77	315	9	and	and	CCONJ
faba-77	315	10	discretionary	discretionary	ADJ
faba-77	315	11	components	component	NOUN
faba-77	315	12	of	of	ADP
faba-77	315	13	eqp	eqp	PROPN
faba-77	315	14	.	.	PUNCT
faba-77	316	1	in	in	ADP
faba-77	316	2	order	order	NOUN
faba-77	316	3	to	to	PART
faba-77	316	4	test	test	VERB
faba-77	316	5	the	the	DET
faba-77	316	6	effect	effect	NOUN
faba-77	316	7	of	of	ADP
faba-77	316	8	innate	innate	ADJ
faba-77	316	9	and	and	CCONJ
faba-77	316	10	discretionary	discretionary	ADJ
faba-77	316	11	components	component	NOUN
faba-77	316	12	of	of	ADP
faba-77	316	13	each	each	DET
faba-77	316	14	eqp	eqp	PROPN
faba-77	316	15	on	on	ADP
faba-77	316	16	the	the	DET
faba-77	316	17	performance	performance	NOUN
faba-77	316	18	,	,	PUNCT
faba-77	316	19	equation	equation	NOUN
faba-77	316	20	11	11	NUM
faba-77	316	21	is	be	AUX
faba-77	316	22	used	use	VERB
faba-77	316	23	,	,	PUNCT
faba-77	316	24	where	where	SCONJ
faba-77	316	25	performance	performance	NOUN
faba-77	316	26	is	be	AUX
faba-77	316	27	regressed	regress	VERB
faba-77	316	28	on	on	ADP
faba-77	316	29	innate	innate	ADJ
faba-77	316	30	and	and	CCONJ
faba-77	316	31	discretional	discretional	ADJ
faba-77	316	32	eqp	eqp	PROPN
faba-77	316	33	.	.	PROPN
faba-77	316	34	control	control	PROPN
faba-77	316	35	variables	variable	NOUN
faba-77	316	36	(	(	PUNCT
faba-77	316	37	size	size	NOUN
faba-77	316	38	,	,	PUNCT
faba-77	316	39	leverage	leverage	NOUN
faba-77	316	40	and	and	CCONJ
faba-77	316	41	growth	growth	NOUN
faba-77	316	42	)	)	PUNCT
faba-77	316	43	that	that	PRON
faba-77	316	44	have	have	AUX
faba-77	316	45	been	be	AUX
faba-77	316	46	found	find	VERB
faba-77	316	47	to	to	PART
faba-77	316	48	influence	influence	VERB
faba-77	316	49	the	the	DET
faba-77	316	50	firm	firm	ADJ
faba-77	316	51	performance	performance	NOUN
faba-77	316	52	are	be	AUX
faba-77	316	53	included	include	VERB
faba-77	316	54	in	in	ADP
faba-77	316	55	equation	equation	NOUN
faba-77	316	56	11	11	NUM
faba-77	316	57	.	.	PUNCT
faba-77	317	1	tititititititi	tititititititi	PROPN
faba-77	317	2	growthlevsizearyeqpdiscretioninnateeqpeperformanc	growthlevsizearyeqpdiscretioninnateeqpeperformanc	NOUN
faba-77	317	3	,	,	PUNCT
faba-77	317	4	,	,	PUNCT
faba-77	317	5	5,4,3,2,10	5,4,3,2,10	PROPN
faba-77	317	6	,	,	PUNCT
faba-77	317	7			NUM
faba-77	317	8	+	+	ADJ
faba-77	317	9	+	+	ADJ
faba-77	317	10	+	+	ADJ
faba-77	317	11	+	+	ADJ
faba-77	317	12	+	+	ADJ
faba-77	317	13	+	+	NOUN
faba-77	317	14	=	=	X
faba-77	317	15	(	(	PUNCT
faba-77	317	16	11	11	NUM
faba-77	317	17	)	)	PUNCT
faba-77	317	18	where	where	SCONJ
faba-77	317	19	,	,	PUNCT
faba-77	317	20	performance	performance	NOUN
faba-77	317	21	is	be	AUX
faba-77	317	22	either	either	DET
faba-77	317	23	roa	roa	NOUN
faba-77	317	24	of	of	ADP
faba-77	317	25	tobinq	tobinq	PROPN
faba-77	317	26	.	.	PUNCT
faba-77	318	1	equation	equation	NOUN
faba-77	318	2	11	11	NUM
faba-77	318	3	is	be	AUX
faba-77	318	4	used	use	VERB
faba-77	318	5	to	to	PART
faba-77	318	6	test	test	VERB
faba-77	318	7	the	the	DET
faba-77	318	8	hypothesis	hypothesis	NOUN
faba-77	318	9	h2	h2	NOUN
faba-77	318	10	,	,	PUNCT
faba-77	318	11	where	where	SCONJ
faba-77	318	12	each	each	DET
faba-77	318	13	earnings	earning	NOUN
faba-77	318	14	property	property	NOUN
faba-77	318	15	is	be	AUX
faba-77	318	16	added	add	VERB
faba-77	318	17	individually	individually	ADV
faba-77	318	18	to	to	ADP
faba-77	318	19	the	the	DET
faba-77	318	20	model	model	NOUN
faba-77	318	21	.	.	PUNCT
faba-77	319	1	the	the	DET
faba-77	319	2	results	result	NOUN
faba-77	319	3	of	of	ADP
faba-77	319	4	estimating	estimate	VERB
faba-77	319	5	equation	equation	NOUN
faba-77	319	6	11	11	NUM
faba-77	319	7	,	,	PUNCT
faba-77	319	8	using	use	VERB
faba-77	319	9	multilevel	multilevel	ADJ
faba-77	319	10	regression	regression	NOUN
faba-77	319	11	are	be	AUX
faba-77	319	12	reported	report	VERB
faba-77	319	13	in	in	ADP
faba-77	319	14	table	table	NOUN
faba-77	319	15	4	4	NUM
faba-77	319	16	.	.	PUNCT
faba-77	320	1	it	it	PRON
faba-77	320	2	is	be	AUX
faba-77	320	3	shown	show	VERB
faba-77	320	4	in	in	ADP
faba-77	320	5	table	table	NOUN
faba-77	320	6	4	4	NUM
faba-77	320	7	that	that	PRON
faba-77	320	8	,	,	PUNCT
faba-77	320	9	for	for	ADP
faba-77	320	10	accrual	accrual	ADJ
faba-77	320	11	quality	quality	NOUN
faba-77	320	12	(	(	PUNCT
faba-77	320	13	aq	aq	NOUN
faba-77	320	14	)	)	PUNCT
faba-77	320	15	,	,	PUNCT
faba-77	320	16	unconditional	unconditional	ADJ
faba-77	320	17	conservatism	conservatism	NOUN
faba-77	320	18	(	(	PUNCT
faba-77	320	19	conser2	conser2	NOUN
faba-77	320	20	)	)	PUNCT
faba-77	320	21	and	and	CCONJ
faba-77	320	22	earnings	earning	NOUN
faba-77	320	23	predictability	predictability	NOUN
faba-77	320	24	(	(	PUNCT
faba-77	320	25	predict	predict	NOUN
faba-77	320	26	)	)	PUNCT
faba-77	320	27	,	,	PUNCT
faba-77	320	28	both	both	CCONJ
faba-77	320	29	the	the	DET
faba-77	320	30	innate	innate	ADJ
faba-77	320	31	and	and	CCONJ
faba-77	320	32	discretionary	discretionary	ADJ
faba-77	320	33	portions	portion	NOUN
faba-77	320	34	of	of	ADP
faba-77	320	35	these	these	DET
faba-77	320	36	properties	property	NOUN
faba-77	320	37	affect	affect	VERB
faba-77	320	38	the	the	DET
faba-77	320	39	performance	performance	NOUN
faba-77	320	40	of	of	ADP
faba-77	320	41	company	company	NOUN
faba-77	320	42	,	,	PUNCT
faba-77	320	43	measured	measure	VERB
faba-77	320	44	by	by	ADP
faba-77	320	45	roa	roa	PROPN
faba-77	320	46	.	.	PUNCT
faba-77	321	1	however	however	ADV
faba-77	321	2	,	,	PUNCT
faba-77	321	3	no	no	DET
faba-77	321	4	association	association	NOUN
faba-77	321	5	was	be	AUX
faba-77	321	6	found	find	VERB
faba-77	321	7	between	between	ADP
faba-77	321	8	these	these	DET
faba-77	321	9	properties	property	NOUN
faba-77	321	10	and	and	CCONJ
faba-77	321	11	tobinq	tobinq	NOUN
faba-77	321	12	.	.	PUNCT
faba-77	322	1	the	the	DET
faba-77	322	2	results	result	NOUN
faba-77	322	3	indicate	indicate	VERB
faba-77	322	4	that	that	SCONJ
faba-77	322	5	the	the	DET
faba-77	322	6	discretionary	discretionary	ADJ
faba-77	322	7	accrual	accrual	ADJ
faba-77	322	8	and	and	CCONJ
faba-77	322	9	predictability	predictability	NOUN
faba-77	322	10	positively	positively	ADV
faba-77	322	11	affect	affect	VERB
faba-77	322	12	the	the	DET
faba-77	322	13	performance	performance	NOUN
faba-77	322	14	(	(	PUNCT
faba-77	322	15	roa	roa	PROPN
faba-77	322	16	)	)	PUNCT
faba-77	322	17	;	;	PUNCT
faba-77	322	18	this	this	PRON
faba-77	322	19	is	be	AUX
faba-77	322	20	in	in	ADP
faba-77	322	21	line	line	NOUN
faba-77	322	22	with	with	ADP
faba-77	322	23	bowen	bowen	PROPN
faba-77	322	24	et	et	PROPN
faba-77	322	25	al	al	PROPN
faba-77	322	26	.	.	PROPN
faba-77	323	1	(	(	PUNCT
faba-77	323	2	2008	2008	NUM
faba-77	323	3	)	)	PUNCT
faba-77	323	4	’s	’s	PART
faba-77	323	5	view	view	NOUN
faba-77	323	6	that	that	SCONJ
faba-77	323	7	the	the	DET
faba-77	323	8	discretionary	discretionary	ADJ
faba-77	323	9	action	action	NOUN
faba-77	323	10	of	of	ADP
faba-77	323	11	managers	manager	NOUN
faba-77	323	12	in	in	ADP
faba-77	323	13	the	the	DET
faba-77	323	14	application	application	NOUN
faba-77	323	15	of	of	ADP
faba-77	323	16	accounting	accounting	NOUN
faba-77	323	17	rules	rule	NOUN
faba-77	323	18	,	,	PUNCT
faba-77	323	19	table	table	NOUN
faba-77	323	20	4	4	NUM
faba-77	323	21	.	.	PUNCT
faba-77	323	22	results	result	NOUN
faba-77	323	23	of	of	ADP
faba-77	323	24	the	the	DET
faba-77	323	25	regression	regression	NOUN
faba-77	323	26	of	of	ADP
faba-77	323	27	performance	performance	NOUN
faba-77	323	28	on	on	ADP
faba-77	323	29	innate	innate	ADJ
faba-77	323	30	and	and	CCONJ
faba-77	323	31	discretionary	discretionary	ADJ
faba-77	323	32	components	component	NOUN
faba-77	323	33	of	of	ADP
faba-77	323	34	each	each	DET
faba-77	323	35	property	property	NOUN
faba-77	323	36	of	of	ADP
faba-77	323	37	earnings	earning	NOUN
faba-77	323	38	quality	quality	NOUN
faba-77	323	39	aq	aq	X
faba-77	323	40	conser1	conser1	NOUN
faba-77	323	41	conser2	conser2	NOUN
faba-77	323	42	persist	persist	VERB
faba-77	323	43	predict	predict	VERB
faba-77	323	44	smooth	smooth	ADJ
faba-77	323	45	roa	roa	PROPN
faba-77	323	46	tobinq	tobinq	PROPN
faba-77	323	47	roa	roa	PROPN
faba-77	323	48	tobinq	tobinq	PROPN
faba-77	323	49	roa	roa	PROPN
faba-77	324	1	tobinq	tobinq	PROPN
faba-77	324	2	roa	roa	PROPN
faba-77	324	3	tobinq	tobinq	PROPN
faba-77	324	4	roa	roa	PROPN
faba-77	324	5	tobinq	tobinq	PROPN
faba-77	324	6	roa	roa	PROPN
faba-77	324	7	tobinq	tobinq	PROPN
faba-77	324	8	intercep	intercep	VERB
faba-77	324	9	t	t	PROPN
faba-77	324	10	0.3975	0.3975	NUM
faba-77	324	11	*	*	PUNCT
faba-77	324	12	*	*	PUNCT
faba-77	324	13	*	*	PUNCT
faba-77	325	1	1.5317	1.5317	NUM
faba-77	325	2	*	*	PUNCT
faba-77	325	3	*	*	PUNCT
faba-77	325	4	*	*	PUNCT
faba-77	325	5	0.3124	0.3124	PUNCT
faba-77	325	6	*	*	PUNCT
faba-77	325	7	*	*	PUNCT
faba-77	325	8	*	*	PUNCT
faba-77	325	9	0.9449	0.9449	NUM
faba-77	325	10	*	*	PUNCT
faba-77	325	11	*	*	PUNCT
faba-77	325	12	*	*	PUNCT
faba-77	326	1	0.7956	0.7956	NUM
faba-77	326	2	*	*	PUNCT
faba-77	326	3	*	*	PUNCT
faba-77	326	4	*	*	PUNCT
faba-77	326	5	3.7125	3.7125	NUM
faba-77	326	6	*	*	PUNCT
faba-77	326	7	*	*	PUNCT
faba-77	326	8	*	*	PUNCT
faba-77	326	9	0.2646	0.2646	NUM
faba-77	326	10	*	*	PUNCT
faba-77	326	11	*	*	PUNCT
faba-77	326	12	*	*	PUNCT
faba-77	327	1	1.4411	1.4411	NUM
faba-77	327	2	*	*	PUNCT
faba-77	327	3	*	*	PUNCT
faba-77	327	4	*	*	PUNCT
faba-77	328	1	0.139729	0.139729	NUM
faba-77	328	2	*	*	PUNCT
faba-77	328	3	*	*	PUNCT
faba-77	328	4	*	*	PUNCT
faba-77	328	5	-0.5865	-0.5865	ADJ
faba-77	328	6	*	*	NOUN
faba-77	328	7	*	*	PUNCT
faba-77	328	8	0.3057	0.3057	NUM
faba-77	328	9	*	*	PUNCT
faba-77	328	10	*	*	PUNCT
faba-77	328	11	*	*	PUNCT
faba-77	329	1	1.3517	1.3517	NUM
faba-77	329	2	*	*	PUNCT
faba-77	329	3	*	*	PUNCT
faba-77	329	4	*	*	PUNCT
faba-77	329	5	(	(	PUNCT
faba-77	329	6	-4.758	-4.758	NOUN
faba-77	329	7	)	)	PUNCT
faba-77	329	8	(	(	PUNCT
faba-77	329	9	-1.938	-1.938	NUM
faba-77	329	10	)	)	PUNCT
faba-77	329	11	(	(	PUNCT
faba-77	329	12	-10.114	-10.114	NOUN
faba-77	329	13	)	)	PUNCT
faba-77	329	14	(	(	PUNCT
faba-77	329	15	-3.35	-3.35	NOUN
faba-77	329	16	)	)	PUNCT
faba-77	329	17	(	(	PUNCT
faba-77	329	18	-14.967	-14.967	NUM
faba-77	329	19	)	)	PUNCT
faba-77	329	20	(	(	PUNCT
faba-77	329	21	-7.607	-7.607	NUM
faba-77	329	22	)	)	PUNCT
faba-77	329	23	(	(	PUNCT
faba-77	329	24	-9.521	-9.521	NOUN
faba-77	329	25	)	)	PUNCT
faba-77	329	26	(	(	PUNCT
faba-77	329	27	-5.763	-5.763	NOUN
faba-77	329	28	)	)	PUNCT
faba-77	329	29	(	(	PUNCT
faba-77	329	30	-4.795	-4.795	NOUN
faba-77	329	31	)	)	PUNCT
faba-77	329	32	(	(	PUNCT
faba-77	329	33	-2.184	-2.184	X
faba-77	329	34	)	)	PUNCT
faba-77	329	35	(	(	PUNCT
faba-77	329	36	-10.967	-10.967	NOUN
faba-77	329	37	)	)	PUNCT
faba-77	329	38	(	(	PUNCT
faba-77	329	39	-5.073	-5.073	NOUN
faba-77	329	40	)	)	PUNCT
faba-77	329	41	innate	innate	VERB
faba-77	329	42	2.2983	2.2983	NUM
faba-77	329	43	*	*	PUNCT
faba-77	329	44	*	*	PUNCT
faba-77	329	45	*	*	PUNCT
faba-77	329	46	0.8148	0.8148	NUM
faba-77	329	47	0.0823	0.0823	NUM
faba-77	329	48	*	*	PUNCT
faba-77	329	49	*	*	PUNCT
faba-77	329	50	*	*	PUNCT
faba-77	329	51	0.4243	0.4243	NUM
faba-77	329	52	*	*	PUNCT
faba-77	329	53	*	*	PUNCT
faba-77	329	54	*	*	PUNCT
faba-77	329	55	0.0277	0.0277	NUM
faba-77	329	56	*	*	PUNCT
faba-77	329	57	*	*	PUNCT
faba-77	329	58	*	*	PUNCT
faba-77	330	1	0.1274	0.1274	NUM
faba-77	330	2	*	*	PUNCT
faba-77	330	3	*	*	PUNCT
faba-77	330	4	*	*	PUNCT
faba-77	331	1	0.1639	0.1639	PUNCT
faba-77	331	2	*	*	PUNCT
faba-77	331	3	*	*	PUNCT
faba-77	331	4	*	*	PUNCT
faba-77	332	1	1.1587	1.1587	NUM
faba-77	332	2	*	*	PUNCT
faba-77	332	3	*	*	PUNCT
faba-77	332	4	*	*	PUNCT
faba-77	332	5	0.4262	0.4262	PUNCT
faba-77	332	6	*	*	PUNCT
faba-77	332	7	*	*	PUNCT
faba-77	332	8	*	*	PUNCT
faba-77	333	1	2.8274	2.8274	NUM
faba-77	333	2	*	*	PUNCT
faba-77	333	3	*	*	PUNCT
faba-77	333	4	*	*	PUNCT
faba-77	333	5	0.0843	0.0843	NUM
faba-77	333	6	*	*	PUNCT
faba-77	333	7	*	*	PUNCT
faba-77	333	8	*	*	PUNCT
faba-77	333	9	0.0819	0.0819	NUM
faba-77	333	10	(	(	PUNCT
faba-77	333	11	-8.145	-8.145	NOUN
faba-77	333	12	)	)	PUNCT
faba-77	333	13	(	(	PUNCT
faba-77	333	14	-0.305	-0.305	NOUN
faba-77	333	15	)	)	PUNCT
faba-77	333	16	(	(	PUNCT
faba-77	333	17	-5.624	-5.624	X
faba-77	333	18	)	)	PUNCT
faba-77	333	19	(	(	PUNCT
faba-77	333	20	-3.172	-3.172	NOUN
faba-77	333	21	)	)	PUNCT
faba-77	333	22	(	(	PUNCT
faba-77	333	23	-11.62	-11.62	NUM
faba-77	333	24	)	)	PUNCT
faba-77	333	25	(	(	PUNCT
faba-77	333	26	-5.814	-5.814	ADJ
faba-77	333	27	)	)	PUNCT
faba-77	333	28	(	(	PUNCT
faba-77	333	29	-8.904	-8.904	PROPN
faba-77	333	30	)	)	PUNCT
faba-77	333	31	(	(	PUNCT
faba-77	333	32	-6.953	-6.953	PROPN
faba-77	333	33	)	)	PUNCT
faba-77	333	34	(	(	PUNCT
faba-77	333	35	-10.084	-10.084	PROPN
faba-77	333	36	)	)	PUNCT
faba-77	333	37	(	(	PUNCT
faba-77	333	38	-7.278	-7.278	NOUN
faba-77	333	39	)	)	PUNCT
faba-77	333	40	(	(	PUNCT
faba-77	333	41	-10.333	-10.333	ADV
faba-77	333	42	)	)	PUNCT
faba-77	333	43	(	(	PUNCT
faba-77	333	44	-1.044	-1.044	X
faba-77	333	45	)	)	PUNCT
faba-77	333	46	discr	discr	NOUN
faba-77	333	47	e	e	NOUN
faba-77	333	48	0.2966	0.2966	NUM
faba-77	333	49	*	*	PUNCT
faba-77	333	50	*	*	PUNCT
faba-77	333	51	*	*	PUNCT
faba-77	333	52	-0.4211	-0.4211	NOUN
faba-77	333	53	-0.0009	-0.0009	PROPN
faba-77	333	54	-0.0106	-0.0106	PROPN
faba-77	334	1	-0.005	-0.005	INTJ
faba-77	335	1	*	*	PUNCT
faba-77	335	2	*	*	PUNCT
faba-77	335	3	*	*	PUNCT
faba-77	336	1	0.0542	0.0542	NUM
faba-77	336	2	*	*	PUNCT
faba-77	336	3	*	*	PUNCT
faba-77	336	4	*	*	PUNCT
faba-77	336	5	0.0084	0.0084	NUM
faba-77	336	6	0.0633	0.0633	NUM
faba-77	336	7	0.4262	0.4262	NUM
faba-77	336	8	*	*	PUNCT
faba-77	336	9	*	*	PUNCT
faba-77	336	10	*	*	PUNCT
faba-77	337	1	2.8274	2.8274	NUM
faba-77	337	2	*	*	PUNCT
faba-77	337	3	*	*	PUNCT
faba-77	337	4	*	*	PUNCT
faba-77	337	5	-0.0043	-0.0043	NOUN
faba-77	338	1	0.0599	0.0599	NUM
faba-77	338	2	*	*	PUNCT
faba-77	338	3	*	*	PUNCT
faba-77	338	4	(	(	PUNCT
faba-77	338	5	-4.434	-4.434	NOUN
faba-77	338	6	)	)	PUNCT
faba-77	338	7	(	(	PUNCT
faba-77	338	8	-0.671	-0.671	NOUN
faba-77	338	9	)	)	PUNCT
faba-77	338	10	(	(	PUNCT
faba-77	338	11	-0.308	-0.308	NOUN
faba-77	338	12	)	)	PUNCT
faba-77	338	13	(	(	PUNCT
faba-77	338	14	-0.397	-0.397	X
faba-77	338	15	)	)	PUNCT
faba-77	338	16	(	(	PUNCT
faba-77	338	17	-10.139	-10.139	PROPN
faba-77	338	18	)	)	PUNCT
faba-77	338	19	(	(	PUNCT
faba-77	338	20	-11.892	-11.892	NOUN
faba-77	338	21	)	)	PUNCT
faba-77	338	22	(	(	PUNCT
faba-77	338	23	-1.39	-1.39	NUM
faba-77	338	24	)	)	PUNCT
faba-77	338	25	(	(	PUNCT
faba-77	338	26	-1.191	-1.191	NOUN
faba-77	338	27	)	)	PUNCT
faba-77	338	28	(	(	PUNCT
faba-77	338	29	-10.084	-10.084	PROPN
faba-77	338	30	)	)	PUNCT
faba-77	338	31	(	(	PUNCT
faba-77	338	32	-7.278	-7.278	NOUN
faba-77	338	33	)	)	PUNCT
faba-77	338	34	(	(	PUNCT
faba-77	338	35	-1.484	-1.484	NOUN
faba-77	338	36	)	)	PUNCT
faba-77	338	37	(	(	PUNCT
faba-77	338	38	-2.139	-2.139	X
faba-77	338	39	)	)	PUNCT
faba-77	338	40	size	size	NOUN
faba-77	338	41	0.0245	0.0245	NUM
faba-77	338	42	*	*	PUNCT
faba-77	338	43	*	*	PUNCT
faba-77	338	44	*	*	PUNCT
faba-77	339	1	0.1305	0.1305	NUM
faba-77	339	2	*	*	PUNCT
faba-77	339	3	*	*	PUNCT
faba-77	339	4	*	*	PUNCT
faba-77	339	5	0.0102	0.0102	NUM
faba-77	339	6	*	*	PUNCT
faba-77	339	7	*	*	PUNCT
faba-77	339	8	*	*	PUNCT
faba-77	340	1	0.1007	0.1007	NUM
faba-77	340	2	*	*	PUNCT
faba-77	340	3	*	*	PUNCT
faba-77	340	4	*	*	PUNCT
faba-77	340	5	0.0292	0.0292	NUM
faba-77	340	6	*	*	PUNCT
faba-77	340	7	*	*	PUNCT
faba-77	340	8	*	*	PUNCT
faba-77	340	9	0.2128	0.2128	NUM
faba-77	340	10	*	*	PUNCT
faba-77	340	11	*	*	PUNCT
faba-77	340	12	*	*	PUNCT
faba-77	340	13	-0.014	-0.014	NOUN
faba-77	340	14	*	*	PUNCT
faba-77	340	15	*	*	PUNCT
faba-77	340	16	*	*	PUNCT
faba-77	340	17	0.1718	0.1718	NUM
faba-77	340	18	*	*	PUNCT
faba-77	340	19	*	*	PUNCT
faba-77	340	20	*	*	PUNCT
faba-77	340	21	-0.0091	-0.0091	NOUN
faba-77	340	22	*	*	PUNCT
faba-77	340	23	*	*	PUNCT
faba-77	340	24	*	*	PUNCT
faba-77	341	1	0.1417	0.1417	NUM
faba-77	341	2	*	*	PUNCT
faba-77	341	3	*	*	PUNCT
faba-77	341	4	*	*	PUNCT
faba-77	342	1	0.0053	0.0053	NUM
faba-77	342	2	*	*	PUNCT
faba-77	342	3	*	*	PUNCT
faba-77	342	4	*	*	PUNCT
faba-77	342	5	0.1149	0.1149	NUM
faba-77	342	6	*	*	PUNCT
faba-77	342	7	*	*	PUNCT
faba-77	342	8	*	*	PUNCT
faba-77	342	9	(	(	PUNCT
faba-77	342	10	-5.822	-5.822	NOUN
faba-77	342	11	)	)	PUNCT
faba-77	342	12	(	(	PUNCT
faba-77	342	13	-3.285	-3.285	NUM
faba-77	342	14	)	)	PUNCT
faba-77	342	15	(	(	PUNCT
faba-77	342	16	-5.194	-5.194	NOUN
faba-77	342	17	)	)	PUNCT
faba-77	342	18	(	(	PUNCT
faba-77	342	19	-5.623	-5.623	ADV
faba-77	342	20	)	)	PUNCT
faba-77	342	21	(	(	PUNCT
faba-77	342	22	-11.664	-11.664	X
faba-77	342	23	)	)	PUNCT
faba-77	342	24	(	(	PUNCT
faba-77	342	25	-9.264	-9.264	NOUN
faba-77	342	26	)	)	PUNCT
faba-77	342	27	(	(	PUNCT
faba-77	342	28	-6.904	-6.904	X
faba-77	342	29	)	)	PUNCT
faba-77	342	30	(	(	PUNCT
faba-77	342	31	-9.763	-9.763	PROPN
faba-77	342	32	)	)	PUNCT
faba-77	342	33	(	(	PUNCT
faba-77	342	34	-5.077	-5.077	PROPN
faba-77	342	35	)	)	PUNCT
faba-77	342	36	(	(	PUNCT
faba-77	342	37	-8.701	-8.701	ADP
faba-77	342	38	)	)	PUNCT
faba-77	342	39	(	(	PUNCT
faba-77	342	40	-2.975	-2.975	PROPN
faba-77	342	41	)	)	PUNCT
faba-77	342	42	(	(	PUNCT
faba-77	342	43	-6.723	-6.723	NOUN
faba-77	342	44	)	)	PUNCT
faba-77	342	45	leverag	leverag	NOUN
faba-77	342	46	e	e	NOUN
faba-77	342	47	0.0688	0.0688	NUM
faba-77	342	48	*	*	PUNCT
faba-77	342	49	*	*	PUNCT
faba-77	342	50	*	*	PUNCT
faba-77	342	51	0.6997	0.6997	NUM
faba-77	342	52	*	*	PUNCT
faba-77	342	53	*	*	PUNCT
faba-77	342	54	*	*	PUNCT
faba-77	342	55	0.0767	0.0767	NUM
faba-77	342	56	*	*	PUNCT
faba-77	342	57	*	*	PUNCT
faba-77	342	58	*	*	PUNCT
faba-77	342	59	0.6399	0.6399	NUM
faba-77	342	60	*	*	PUNCT
faba-77	342	61	*	*	PUNCT
faba-77	342	62	*	*	X
faba-77	342	63	0.0858	0.0858	NUM
faba-77	342	64	*	*	PUNCT
faba-77	342	65	*	*	PUNCT
faba-77	342	66	*	*	PUNCT
faba-77	342	67	0.8624	0.8624	NUM
faba-77	342	68	*	*	PUNCT
faba-77	342	69	*	*	PUNCT
faba-77	342	70	*	*	X
faba-77	342	71	0.0796	0.0796	NUM
faba-77	342	72	*	*	PUNCT
faba-77	342	73	*	*	PUNCT
faba-77	342	74	*	*	PUNCT
faba-77	342	75	0.6735	0.6735	NUM
faba-77	342	76	*	*	PUNCT
faba-77	342	77	*	*	PUNCT
faba-77	342	78	*	*	PUNCT
faba-77	342	79	-0.0937	-0.0937	X
faba-77	342	80	*	*	PUNCT
faba-77	342	81	*	*	PUNCT
faba-77	342	82	*	*	PUNCT
faba-77	342	83	0.6378	0.6378	NUM
faba-77	342	84	*	*	PUNCT
faba-77	342	85	*	*	PUNCT
faba-77	342	86	*	*	PUNCT
faba-77	342	87	0.0651	0.0651	PUNCT
faba-77	342	88	*	*	PUNCT
faba-77	342	89	*	*	PUNCT
faba-77	342	90	*	*	PUNCT
faba-77	342	91	0.7371	0.7371	PUNCT
faba-77	342	92	*	*	PUNCT
faba-77	342	93	*	*	PUNCT
faba-77	342	94	*	*	PUNCT
faba-77	342	95	(	(	PUNCT
faba-77	342	96	-3.94	-3.94	NOUN
faba-77	342	97	)	)	PUNCT
faba-77	342	98	(	(	PUNCT
faba-77	342	99	-4.228	-4.228	PROPN
faba-77	342	100	)	)	PUNCT
faba-77	342	101	(	(	PUNCT
faba-77	342	102	-4.25	-4.25	PROPN
faba-77	342	103	)	)	PUNCT
faba-77	342	104	(	(	PUNCT
faba-77	342	105	-3.88	-3.88	NUM
faba-77	342	106	)	)	PUNCT
faba-77	342	107	(	(	PUNCT
faba-77	342	108	-5.293	-5.293	NOUN
faba-77	342	109	)	)	PUNCT
faba-77	342	110	(	(	PUNCT
faba-77	342	111	-5.772	-5.772	NOUN
faba-77	342	112	)	)	PUNCT
faba-77	342	113	(	(	PUNCT
faba-77	342	114	-4.514	-4.514	NOUN
faba-77	342	115	)	)	PUNCT
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faba-77	342	117	-4.228	-4.228	PROPN
faba-77	342	118	)	)	PUNCT
faba-77	342	119	(	(	PUNCT
faba-77	342	120	-5.413	-5.413	X
faba-77	342	121	)	)	PUNCT
faba-77	342	122	(	(	PUNCT
faba-77	342	123	-4.028	-4.028	NUM
faba-77	342	124	)	)	PUNCT
faba-77	342	125	(	(	PUNCT
faba-77	342	126	-3.764	-3.764	NOUN
faba-77	342	127	)	)	PUNCT
faba-77	342	128	(	(	PUNCT
faba-77	342	129	-4.437	-4.437	NUM
faba-77	342	130	)	)	PUNCT
faba-77	342	131	growth	growth	NOUN
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faba-77	342	133	*	*	PUNCT
faba-77	342	134	*	*	PUNCT
faba-77	342	135	*	*	PUNCT
faba-77	342	136	-0.1092	-0.1092	NOUN
faba-77	342	137	0.0428	0.0428	NUM
faba-77	342	138	*	*	PUNCT
faba-77	342	139	*	*	PUNCT
faba-77	342	140	*	*	PUNCT
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faba-77	342	142	0.0053	0.0053	NUM
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faba-77	342	144	0.0414	0.0414	NUM
faba-77	342	145	*	*	PUNCT
faba-77	342	146	*	*	PUNCT
faba-77	342	147	*	*	X
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faba-77	342	149	0.0298	0.0298	NUM
faba-77	342	150	*	*	PUNCT
faba-77	342	151	*	*	PUNCT
faba-77	342	152	*	*	X
faba-77	342	153	-0.0768	-0.0768	NOUN
faba-77	342	154	0.0410	0.0410	NUM
faba-77	342	155	*	*	PUNCT
faba-77	342	156	*	*	PUNCT
faba-77	342	157	*	*	PUNCT
faba-77	342	158	-0.0943	-0.0943	X
faba-77	342	159	(	(	PUNCT
faba-77	342	160	-3.172	-3.172	NOUN
faba-77	342	161	)	)	PUNCT
faba-77	342	162	(	(	PUNCT
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faba-77	342	165	(	(	PUNCT
faba-77	342	166	-2.742	-2.742	NOUN
faba-77	342	167	)	)	PUNCT
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faba-77	342	172	-0.373	-0.373	X
faba-77	342	173	)	)	PUNCT
faba-77	342	174	(	(	PUNCT
faba-77	342	175	-1.034	-1.034	X
faba-77	342	176	)	)	PUNCT
faba-77	342	177	(	(	PUNCT
faba-77	342	178	-2.731	-2.731	NOUN
faba-77	342	179	)	)	PUNCT
faba-77	342	180	(	(	PUNCT
faba-77	342	181	-0.311	-0.311	NOUN
faba-77	342	182	)	)	PUNCT
faba-77	342	183	(	(	PUNCT
faba-77	342	184	-1.993	-1.993	NOUN
faba-77	342	185	)	)	PUNCT
faba-77	342	186	(	(	PUNCT
faba-77	342	187	-0.56	-0.56	NUM
faba-77	342	188	)	)	PUNCT
faba-77	342	189	(	(	PUNCT
faba-77	342	190	-2.758	-2.758	NOUN
faba-77	342	191	)	)	PUNCT
faba-77	342	192	(	(	PUNCT
faba-77	342	193	-0.658	-0.658	NOUN
faba-77	342	194	)	)	PUNCT
faba-77	342	195	n	n	CCONJ
faba-77	342	196	800	800	NUM
faba-77	342	197	800	800	NUM
faba-77	342	198	800	800	NUM
faba-77	342	199	800	800	NUM
faba-77	342	200	800	800	NUM
faba-77	342	201	800	800	NUM
faba-77	342	202	800	800	NUM
faba-77	342	203	800	800	NUM
faba-77	342	204	800	800	NUM
faba-77	342	205	800	800	NUM
faba-77	342	206	800	800	NUM
faba-77	342	207	800	800	NUM
faba-77	342	208	notes	note	NOUN
faba-77	342	209	:	:	PUNCT
faba-77	342	210	*	*	PUNCT
faba-77	342	211	*	*	PUNCT
faba-77	342	212	*	*	PUNCT
faba-77	342	213	and	and	CCONJ
faba-77	342	214	*	*	NOUN
faba-77	342	215	*	*	NOUN
faba-77	342	216	denote	denote	NOUN
faba-77	342	217	significance	significance	NOUN
faba-77	342	218	at	at	ADP
faba-77	342	219	1	1	NUM
faba-77	342	220	%	%	NOUN
faba-77	342	221	and	and	CCONJ
faba-77	342	222	5	5	NUM
faba-77	342	223	%	%	NOUN
faba-77	342	224	level	level	NOUN
faba-77	342	225	,	,	PUNCT
faba-77	342	226	respectively	respectively	ADV
faba-77	342	227	.	.	PUNCT
faba-77	343	1	t	t	PROPN
faba-77	343	2	-	-	PUNCT
faba-77	343	3	statistics	statistic	NOUN
faba-77	343	4	are	be	AUX
faba-77	343	5	in	in	ADP
faba-77	343	6	parentheses	parenthesis	NOUN
faba-77	343	7	.	.	PUNCT
faba-77	344	1	the	the	DET
faba-77	344	2	descriptions	description	NOUN
faba-77	344	3	of	of	ADP
faba-77	344	4	the	the	DET
faba-77	344	5	variables	variable	NOUN
faba-77	344	6	are	be	AUX
faba-77	344	7	provided	provide	VERB
faba-77	344	8	in	in	ADP
faba-77	344	9	appendix	appendix	NOUN
faba-77	344	10	1	1	NUM
faba-77	344	11	.	.	PUNCT
faba-77	344	12	provides	provide	VERB
faba-77	344	13	an	an	DET
faba-77	344	14	advantage	advantage	NOUN
faba-77	344	15	to	to	ADP
faba-77	344	16	shareholders	shareholder	NOUN
faba-77	344	17	,	,	PUNCT
faba-77	344	18	due	due	ADP
faba-77	344	19	to	to	ADP
faba-77	344	20	the	the	DET
faba-77	344	21	reporting	reporting	NOUN
faba-77	344	22	of	of	ADP
faba-77	344	23	an	an	DET
faba-77	344	24	increase	increase	NOUN
faba-77	344	25	in	in	ADP
faba-77	344	26	performance	performance	NOUN
faba-77	344	27	for	for	ADP
faba-77	344	28	the	the	DET
faba-77	344	29	conditional	conditional	ADJ
faba-77	344	30	conservatism	conservatism	NOUN
faba-77	344	31	(	(	PUNCT
faba-77	344	32	conser1	conser1	NOUN
faba-77	344	33	)	)	PUNCT
faba-77	344	34	,	,	PUNCT
faba-77	344	35	earnings	earning	NOUN
faba-77	344	36	persistence	persistence	NOUN
faba-77	344	37	(	(	PUNCT
faba-77	344	38	persist	persist	NOUN
faba-77	344	39	)	)	PUNCT
faba-77	344	40	and	and	CCONJ
faba-77	344	41	smoothness	smoothness	ADJ
faba-77	344	42	(	(	PUNCT
faba-77	344	43	smooth	smooth	ADJ
faba-77	344	44	)	)	PUNCT
faba-77	344	45	,	,	PUNCT
faba-77	344	46	only	only	ADV
faba-77	344	47	the	the	DET
faba-77	344	48	innate	innate	ADJ
faba-77	344	49	component	component	NOUN
faba-77	344	50	influences	influence	VERB
faba-77	344	51	the	the	DET
faba-77	344	52	performance	performance	NOUN
faba-77	344	53	,	,	PUNCT
faba-77	344	54	when	when	SCONJ
faba-77	344	55	measured	measure	VERB
faba-77	344	56	by	by	ADP
faba-77	344	57	roa	roa	PROPN
faba-77	344	58	.	.	PUNCT
faba-77	345	1	but	but	CCONJ
faba-77	345	2	when	when	SCONJ
faba-77	345	3	the	the	DET
faba-77	345	4	performance	performance	NOUN
faba-77	345	5	is	be	AUX
faba-77	345	6	measured	measure	VERB
faba-77	345	7	with	with	ADP
faba-77	345	8	tobinq	tobinq	ADJ
faba-77	345	9	,	,	PUNCT
faba-77	345	10	insignificant	insignificant	ADJ
faba-77	345	11	association	association	NOUN
faba-77	345	12	was	be	AUX
faba-77	345	13	found	find	VERB
faba-77	345	14	.	.	PUNCT
faba-77	346	1	the	the	DET
faba-77	346	2	exception	exception	NOUN
faba-77	346	3	was	be	AUX
faba-77	346	4	meet	meet	VERB
faba-77	346	5	with	with	ADP
faba-77	346	6	the	the	DET
faba-77	346	7	earnings	earning	NOUN
faba-77	346	8	smoothness	smoothness	NOUN
faba-77	346	9	;	;	PUNCT
faba-77	346	10	it	it	PRON
faba-77	346	11	was	be	AUX
faba-77	346	12	found	find	VERB
faba-77	346	13	that	that	SCONJ
faba-77	346	14	both	both	CCONJ
faba-77	346	15	the	the	DET
faba-77	346	16	innate	innate	ADJ
faba-77	346	17	and	and	CCONJ
faba-77	346	18	discretionary	discretionary	ADJ
faba-77	346	19	smoothness	smoothness	NOUN
faba-77	346	20	are	be	AUX
faba-77	346	21	associated	associate	VERB
faba-77	346	22	with	with	ADP
faba-77	346	23	performance	performance	NOUN
faba-77	346	24	,	,	PUNCT
faba-77	346	25	when	when	SCONJ
faba-77	346	26	measured	measure	VERB
faba-77	346	27	by	by	ADP
faba-77	346	28	tobin	tobin	PROPN
faba-77	346	29	q.	q.	NOUN
faba-77	346	30	these	these	DET
faba-77	346	31	results	result	NOUN
faba-77	346	32	illustrate	illustrate	VERB
faba-77	346	33	that	that	SCONJ
faba-77	346	34	each	each	DET
faba-77	346	35	component	component	NOUN
faba-77	346	36	of	of	ADP
faba-77	346	37	earnings	earning	NOUN
faba-77	346	38	quality	quality	NOUN
faba-77	346	39	property	property	NOUN
faba-77	346	40	affect	affect	VERB
faba-77	346	41	differently	differently	ADV
faba-77	346	42	the	the	DET
faba-77	346	43	performance	performance	NOUN
faba-77	346	44	of	of	ADP
faba-77	346	45	companies	company	NOUN
faba-77	346	46	,	,	PUNCT
faba-77	346	47	emphasizing	emphasize	VERB
faba-77	346	48	the	the	DET
faba-77	346	49	need	need	NOUN
faba-77	346	50	to	to	PART
faba-77	346	51	partition	partition	VERB
faba-77	346	52	each	each	DET
faba-77	346	53	earnings	earning	NOUN
faba-77	346	54	quality	quality	NOUN
faba-77	346	55	property	property	NOUN
faba-77	346	56	into	into	ADP
faba-77	346	57	its	its	PRON
faba-77	346	58	parts	part	NOUN
faba-77	346	59	.	.	PUNCT
faba-77	347	1	in	in	ADP
faba-77	347	2	addition	addition	NOUN
faba-77	347	3	,	,	PUNCT
faba-77	347	4	the	the	DET
faba-77	347	5	direction	direction	NOUN
faba-77	347	6	of	of	ADP
faba-77	347	7	effect	effect	NOUN
faba-77	347	8	depends	depend	VERB
faba-77	347	9	on	on	ADP
faba-77	347	10	the	the	DET
faba-77	347	11	measurement	measurement	NOUN
faba-77	347	12	used	use	VERB
faba-77	347	13	to	to	PART
faba-77	347	14	evaluate	evaluate	VERB
faba-77	347	15	the	the	DET
faba-77	347	16	performance	performance	NOUN
faba-77	347	17	;	;	PUNCT
faba-77	347	18	this	this	PRON
faba-77	347	19	indicates	indicate	VERB
faba-77	347	20	that	that	SCONJ
faba-77	347	21	each	each	DET
faba-77	347	22	measure	measure	NOUN
faba-77	347	23	of	of	ADP
faba-77	347	24	performance	performance	NOUN
faba-77	347	25	reflects	reflect	VERB
faba-77	347	26	a	a	DET
faba-77	347	27	specific	specific	ADJ
faba-77	347	28	business	business	NOUN
faba-77	347	29	outcome	outcome	NOUN
faba-77	347	30	or	or	CCONJ
faba-77	347	31	aspect	aspect	NOUN
faba-77	347	32	of	of	ADP
faba-77	347	33	the	the	DET
faba-77	347	34	company	company	NOUN
faba-77	347	35	.	.	PUNCT
faba-77	348	1	this	this	PRON
faba-77	348	2	is	be	AUX
faba-77	348	3	in	in	ADP
faba-77	348	4	line	line	NOUN
faba-77	348	5	with	with	ADP
faba-77	348	6	hamann	hamann	PROPN
faba-77	348	7	et	et	PROPN
faba-77	348	8	al	al	PROPN
faba-77	348	9	.	.	PROPN
faba-77	349	1	(	(	PUNCT
faba-77	349	2	2013	2013	NUM
faba-77	349	3	)	)	PUNCT
faba-77	349	4	who	who	PRON
faba-77	349	5	refer	refer	VERB
faba-77	349	6	to	to	ADP
faba-77	349	7	performance	performance	NOUN
faba-77	349	8	as	as	ADP
faba-77	349	9	a	a	DET
faba-77	349	10	multidimensional	multidimensional	ADJ
faba-77	349	11	concept	concept	NOUN
faba-77	349	12	.	.	PUNCT
faba-77	350	1	these	these	DET
faba-77	350	2	results	result	NOUN
faba-77	350	3	further	far	ADV
faba-77	350	4	suggest	suggest	VERB
faba-77	350	5	that	that	SCONJ
faba-77	350	6	the	the	DET
faba-77	350	7	performance	performance	NOUN
faba-77	350	8	of	of	ADP
faba-77	350	9	companies	company	NOUN
faba-77	350	10	is	be	AUX
faba-77	350	11	affected	affect	VERB
faba-77	350	12	by	by	ADP
faba-77	350	13	either	either	CCONJ
faba-77	350	14	(	(	PUNCT
faba-77	350	15	1	1	X
faba-77	350	16	)	)	PUNCT
faba-77	350	17	the	the	DET
faba-77	350	18	innate	innate	ADJ
faba-77	350	19	component	component	NOUN
faba-77	350	20	of	of	ADP
faba-77	350	21	earnings	earning	NOUN
faba-77	350	22	quality	quality	NOUN
faba-77	350	23	property	property	NOUN
faba-77	350	24	,	,	PUNCT
faba-77	350	25	(	(	PUNCT
faba-77	350	26	2	2	X
faba-77	350	27	)	)	PUNCT
faba-77	350	28	the	the	DET
faba-77	350	29	discretionary	discretionary	ADJ
faba-77	350	30	component	component	NOUN
faba-77	350	31	of	of	ADP
faba-77	350	32	earnings	earning	NOUN
faba-77	350	33	quality	quality	NOUN
faba-77	350	34	property	property	NOUN
faba-77	350	35	and/or	and/or	CCONJ
faba-77	350	36	(	(	PUNCT
faba-77	350	37	3	3	X
faba-77	350	38	)	)	PUNCT
faba-77	350	39	both	both	CCONJ
faba-77	350	40	the	the	DET
faba-77	350	41	innate	innate	ADJ
faba-77	350	42	and	and	CCONJ
faba-77	350	43	discretionary	discretionary	ADJ
faba-77	350	44	components	component	NOUN
faba-77	350	45	of	of	ADP
faba-77	350	46	earnings	earning	NOUN
faba-77	350	47	quality	quality	NOUN
faba-77	350	48	properties	property	NOUN
faba-77	350	49	,	,	PUNCT
faba-77	350	50	depending	depend	VERB
faba-77	350	51	on	on	ADP
faba-77	350	52	the	the	DET
faba-77	350	53	property	property	NOUN
faba-77	350	54	used	use	VERB
faba-77	350	55	.	.	PUNCT
faba-77	351	1	however	however	ADV
faba-77	351	2	,	,	PUNCT
faba-77	351	3	in	in	ADP
faba-77	351	4	most	most	ADJ
faba-77	351	5	of	of	ADP
faba-77	351	6	the	the	DET
faba-77	351	7	cases	case	NOUN
faba-77	351	8	,	,	PUNCT
faba-77	351	9	the	the	DET
faba-77	351	10	innate	innate	ADJ
faba-77	351	11	components	component	NOUN
faba-77	351	12	have	have	VERB
faba-77	351	13	a	a	DET
faba-77	351	14	greater	great	ADJ
faba-77	351	15	impact	impact	NOUN
faba-77	351	16	on	on	ADP
faba-77	351	17	performance	performance	NOUN
faba-77	351	18	than	than	ADP
faba-77	351	19	the	the	DET
faba-77	351	20	discretionary	discretionary	ADJ
faba-77	351	21	component	component	NOUN
faba-77	351	22	.	.	PUNCT
faba-77	352	1	therefore	therefore	ADV
faba-77	352	2	,	,	PUNCT
faba-77	352	3	the	the	DET
faba-77	352	4	results	result	NOUN
faba-77	352	5	support	support	VERB
faba-77	352	6	h2	h2	NOUN
faba-77	352	7	.	.	PUNCT
faba-77	353	1	therefore	therefore	ADV
faba-77	353	2	,	,	PUNCT
faba-77	353	3	it	it	PRON
faba-77	353	4	can	can	AUX
faba-77	353	5	be	be	AUX
faba-77	353	6	finance	finance	NOUN
faba-77	353	7	,	,	PUNCT
faba-77	353	8	accounting	accounting	NOUN
faba-77	353	9	and	and	CCONJ
faba-77	353	10	business	business	NOUN
faba-77	353	11	analysis	analysis	NOUN
faba-77	353	12	3	3	NUM
faba-77	353	13	(	(	PUNCT
faba-77	353	14	1	1	NUM
faba-77	353	15	)	)	PUNCT
faba-77	353	16	2021	2021	NUM
faba-77	353	17	14	14	NUM
faba-77	353	18	concluded	conclude	VERB
faba-77	353	19	that	that	SCONJ
faba-77	353	20	the	the	DET
faba-77	353	21	quality	quality	NOUN
faba-77	353	22	of	of	ADP
faba-77	353	23	reported	report	VERB
faba-77	353	24	earnings	earning	NOUN
faba-77	353	25	is	be	AUX
faba-77	353	26	mostly	mostly	ADV
faba-77	353	27	affected	affect	VERB
faba-77	353	28	by	by	ADP
faba-77	353	29	companies	company	NOUN
faba-77	353	30	’	’	PART
faba-77	353	31	characteristics	characteristic	NOUN
faba-77	353	32	and	and	CCONJ
faba-77	353	33	operational	operational	ADJ
faba-77	353	34	environment	environment	NOUN
faba-77	353	35	;	;	PUNCT
faba-77	353	36	which	which	PRON
faba-77	353	37	emphasizes	emphasize	VERB
faba-77	353	38	the	the	DET
faba-77	353	39	need	need	NOUN
faba-77	353	40	to	to	PART
faba-77	353	41	separate	separate	VERB
faba-77	353	42	each	each	DET
faba-77	353	43	property	property	NOUN
faba-77	353	44	into	into	ADP
faba-77	353	45	its	its	PRON
faba-77	353	46	innate	innate	ADJ
faba-77	353	47	and	and	CCONJ
faba-77	353	48	discretionary	discretionary	ADJ
faba-77	353	49	components	component	NOUN
faba-77	353	50	.	.	PUNCT
faba-77	354	1	furthermore	furthermore	ADV
faba-77	354	2	,	,	PUNCT
faba-77	354	3	the	the	DET
faba-77	354	4	accounting	accounting	NOUN
faba-77	354	5	standards	standard	NOUN
faba-77	354	6	applied	apply	VERB
faba-77	354	7	in	in	ADP
faba-77	354	8	south	south	PROPN
faba-77	354	9	africa	africa	PROPN
faba-77	354	10	(	(	PUNCT
faba-77	354	11	ifrs	ifrs	PROPN
faba-77	354	12	)	)	PUNCT
faba-77	354	13	have	have	AUX
faba-77	354	14	improved	improve	VERB
faba-77	354	15	the	the	DET
faba-77	354	16	accounting	accounting	NOUN
faba-77	354	17	quality	quality	NOUN
faba-77	354	18	by	by	ADP
faba-77	354	19	reducing	reduce	VERB
faba-77	354	20	managers	manager	NOUN
faba-77	354	21	’	'	PUNCT
faba-77	354	22	opportunistic	opportunistic	ADJ
faba-77	354	23	reporting	reporting	NOUN
faba-77	354	24	decisions	decision	NOUN
faba-77	354	25	.	.	PUNCT
faba-77	355	1	therefore	therefore	ADV
faba-77	355	2	,	,	PUNCT
faba-77	355	3	investors	investor	NOUN
faba-77	355	4	need	need	VERB
faba-77	355	5	to	to	PART
faba-77	355	6	pay	pay	VERB
faba-77	355	7	more	more	ADJ
faba-77	355	8	attention	attention	NOUN
faba-77	355	9	to	to	ADP
faba-77	355	10	the	the	DET
faba-77	355	11	companies	company	NOUN
faba-77	355	12	’	’	PART
faba-77	355	13	business	business	NOUN
faba-77	355	14	models	model	NOUN
faba-77	355	15	and	and	CCONJ
faba-77	355	16	the	the	DET
faba-77	355	17	operating	operating	NOUN
faba-77	355	18	environments	environment	NOUN
faba-77	355	19	,	,	PUNCT
faba-77	355	20	when	when	SCONJ
faba-77	355	21	evaluating	evaluate	VERB
faba-77	355	22	earnings	earning	NOUN
faba-77	355	23	quality	quality	NOUN
faba-77	355	24	.	.	PUNCT
faba-77	356	1	nevertheless	nevertheless	ADV
faba-77	356	2	,	,	PUNCT
faba-77	356	3	because	because	SCONJ
faba-77	356	4	the	the	DET
faba-77	356	5	accounting	accounting	NOUN
faba-77	356	6	discretion	discretion	NOUN
faba-77	356	7	of	of	ADP
faba-77	356	8	manager	manager	NOUN
faba-77	356	9	may	may	AUX
faba-77	356	10	change	change	VERB
faba-77	356	11	from	from	ADP
faba-77	356	12	one	one	NUM
faba-77	356	13	reporting	reporting	NOUN
faba-77	356	14	period	period	NOUN
faba-77	356	15	to	to	ADP
faba-77	356	16	the	the	DET
faba-77	356	17	next	next	ADJ
faba-77	356	18	,	,	PUNCT
faba-77	356	19	investors	investor	NOUN
faba-77	356	20	must	must	AUX
faba-77	356	21	also	also	ADV
faba-77	356	22	pay	pay	VERB
faba-77	356	23	attention	attention	NOUN
faba-77	356	24	to	to	ADP
faba-77	356	25	the	the	DET
faba-77	356	26	accounting	accounting	NOUN
faba-77	356	27	discretion	discretion	NOUN
faba-77	356	28	.	.	PUNCT
faba-77	357	1	conclusion	conclusion	NOUN
faba-77	357	2	this	this	DET
faba-77	357	3	paper	paper	NOUN
faba-77	357	4	investigated	investigate	VERB
faba-77	357	5	the	the	DET
faba-77	357	6	association	association	NOUN
faba-77	357	7	between	between	ADP
faba-77	357	8	various	various	ADJ
faba-77	357	9	properties	property	NOUN
faba-77	357	10	of	of	ADP
faba-77	357	11	earnings	earning	NOUN
faba-77	357	12	including	include	VERB
faba-77	357	13	accrual	accrual	ADJ
faba-77	357	14	quality	quality	NOUN
faba-77	357	15	,	,	PUNCT
faba-77	357	16	conservatism	conservatism	NOUN
faba-77	357	17	,	,	PUNCT
faba-77	357	18	earnings	earning	NOUN
faba-77	357	19	persistence	persistence	NOUN
faba-77	357	20	,	,	PUNCT
faba-77	357	21	predictability	predictability	NOUN
faba-77	357	22	and	and	CCONJ
faba-77	357	23	smoothness	smoothness	NOUN
faba-77	357	24	and	and	CCONJ
faba-77	357	25	the	the	DET
faba-77	357	26	performance	performance	NOUN
faba-77	357	27	of	of	ADP
faba-77	357	28	jse	jse	PROPN
faba-77	357	29	listed	list	VERB
faba-77	357	30	companies	company	NOUN
faba-77	357	31	.	.	PUNCT
faba-77	358	1	the	the	DET
faba-77	358	2	findings	finding	NOUN
faba-77	358	3	indicate	indicate	VERB
faba-77	358	4	a	a	DET
faba-77	358	5	statistically	statistically	ADV
faba-77	358	6	significant	significant	ADJ
faba-77	358	7	association	association	NOUN
faba-77	358	8	between	between	ADP
faba-77	358	9	the	the	DET
faba-77	358	10	earnings	earning	NOUN
faba-77	358	11	quality	quality	NOUN
faba-77	358	12	properties	property	NOUN
faba-77	358	13	and	and	CCONJ
faba-77	358	14	the	the	DET
faba-77	358	15	performance	performance	NOUN
faba-77	358	16	of	of	ADP
faba-77	358	17	these	these	DET
faba-77	358	18	companies	company	NOUN
faba-77	358	19	.	.	PUNCT
faba-77	359	1	an	an	DET
faba-77	359	2	exception	exception	NOUN
faba-77	359	3	was	be	AUX
faba-77	359	4	noted	note	VERB
faba-77	359	5	for	for	ADP
faba-77	359	6	the	the	DET
faba-77	359	7	conditional	conditional	ADJ
faba-77	359	8	conservatism	conservatism	NOUN
faba-77	359	9	,	,	PUNCT
faba-77	359	10	which	which	PRON
faba-77	359	11	was	be	AUX
faba-77	359	12	found	find	VERB
faba-77	359	13	to	to	PART
faba-77	359	14	be	be	AUX
faba-77	359	15	unrelated	unrelated	ADJ
faba-77	359	16	with	with	ADP
faba-77	359	17	performance	performance	NOUN
faba-77	359	18	.	.	PUNCT
faba-77	360	1	the	the	DET
faba-77	360	2	paper	paper	NOUN
faba-77	360	3	further	far	ADV
faba-77	360	4	separated	separate	VERB
faba-77	360	5	each	each	DET
faba-77	360	6	earnings	earning	NOUN
faba-77	360	7	property	property	NOUN
faba-77	360	8	into	into	ADP
faba-77	360	9	its	its	PRON
faba-77	360	10	innate	innate	ADJ
faba-77	360	11	and	and	CCONJ
faba-77	360	12	discretionary	discretionary	ADJ
faba-77	360	13	parts	part	NOUN
faba-77	360	14	and	and	CCONJ
faba-77	360	15	examined	examine	VERB
faba-77	360	16	the	the	DET
faba-77	360	17	effect	effect	NOUN
faba-77	360	18	of	of	ADP
faba-77	360	19	each	each	DET
faba-77	360	20	part	part	NOUN
faba-77	360	21	on	on	ADP
faba-77	360	22	the	the	DET
faba-77	360	23	companies	company	NOUN
faba-77	360	24	’	’	PART
faba-77	360	25	performance	performance	NOUN
faba-77	360	26	.	.	PUNCT
faba-77	361	1	the	the	DET
faba-77	361	2	results	result	NOUN
faba-77	361	3	revealed	reveal	VERB
faba-77	361	4	that	that	SCONJ
faba-77	361	5	both	both	DET
faba-77	361	6	components	component	NOUN
faba-77	361	7	influence	influence	VERB
faba-77	361	8	the	the	DET
faba-77	361	9	performance	performance	NOUN
faba-77	361	10	of	of	ADP
faba-77	361	11	the	the	DET
faba-77	361	12	companies	company	NOUN
faba-77	361	13	,	,	PUNCT
faba-77	361	14	in	in	ADP
faba-77	361	15	most	most	ADJ
faba-77	361	16	of	of	ADP
faba-77	361	17	the	the	DET
faba-77	361	18	cases	case	NOUN
faba-77	361	19	.	.	PUNCT
faba-77	362	1	however	however	ADV
faba-77	362	2	the	the	DET
faba-77	362	3	innate	innate	ADJ
faba-77	362	4	component	component	NOUN
faba-77	362	5	displays	display	VERB
faba-77	362	6	a	a	DET
faba-77	362	7	higher	high	ADJ
faba-77	362	8	impact	impact	NOUN
faba-77	362	9	on	on	ADP
faba-77	362	10	performance	performance	NOUN
faba-77	362	11	than	than	ADP
faba-77	362	12	the	the	DET
faba-77	362	13	discretionary	discretionary	ADJ
faba-77	362	14	component	component	NOUN
faba-77	362	15	.	.	PUNCT
faba-77	363	1	this	this	DET
faba-77	363	2	result	result	NOUN
faba-77	363	3	suggests	suggest	VERB
faba-77	363	4	that	that	SCONJ
faba-77	363	5	,	,	PUNCT
faba-77	363	6	in	in	ADP
faba-77	363	7	south	south	PROPN
faba-77	363	8	africa	africa	PROPN
faba-77	363	9	,	,	PUNCT
faba-77	363	10	the	the	DET
faba-77	363	11	operational	operational	ADJ
faba-77	363	12	environments	environment	NOUN
faba-77	363	13	of	of	ADP
faba-77	363	14	the	the	DET
faba-77	363	15	companies	company	NOUN
faba-77	363	16	had	have	VERB
faba-77	363	17	a	a	DET
faba-77	363	18	greater	great	ADJ
faba-77	363	19	impact	impact	NOUN
faba-77	363	20	on	on	ADP
faba-77	363	21	performance	performance	NOUN
faba-77	363	22	compared	compare	VERB
faba-77	363	23	to	to	ADP
faba-77	363	24	the	the	DET
faba-77	363	25	accounting	accounting	NOUN
faba-77	363	26	discretions	discretion	NOUN
faba-77	363	27	excised	excise	VERB
faba-77	363	28	by	by	ADP
faba-77	363	29	the	the	DET
faba-77	363	30	managers	manager	NOUN
faba-77	363	31	of	of	ADP
faba-77	363	32	these	these	DET
faba-77	363	33	companies	company	NOUN
faba-77	363	34	.	.	PUNCT
faba-77	364	1	furthermore	furthermore	ADV
faba-77	364	2	,	,	PUNCT
faba-77	364	3	for	for	ADP
faba-77	364	4	some	some	DET
faba-77	364	5	properties	property	NOUN
faba-77	364	6	such	such	ADJ
faba-77	364	7	as	as	ADP
faba-77	364	8	the	the	DET
faba-77	364	9	conditional	conditional	ADJ
faba-77	364	10	conservatisms	conservatism	NOUN
faba-77	364	11	,	,	PUNCT
faba-77	364	12	their	their	PRON
faba-77	364	13	separation	separation	NOUN
faba-77	364	14	into	into	ADP
faba-77	364	15	the	the	DET
faba-77	364	16	innate	innate	ADJ
faba-77	364	17	and	and	CCONJ
faba-77	364	18	discretionary	discretionary	ADJ
faba-77	364	19	components	component	NOUN
faba-77	364	20	has	have	AUX
faba-77	364	21	shift	shift	VERB
faba-77	364	22	the	the	DET
faba-77	364	23	statistical	statistical	ADJ
faba-77	364	24	insignificance	insignificance	NOUN
faba-77	364	25	to	to	ADP
faba-77	364	26	the	the	DET
faba-77	364	27	statistically	statistically	ADJ
faba-77	364	28	significance	significance	NOUN
faba-77	364	29	;	;	PUNCT
faba-77	364	30	this	this	PRON
faba-77	364	31	emphasize	emphasize	VERB
faba-77	364	32	the	the	DET
faba-77	364	33	advantage	advantage	NOUN
faba-77	364	34	of	of	ADP
faba-77	364	35	partitioning	partition	VERB
faba-77	364	36	the	the	DET
faba-77	364	37	properties	property	NOUN
faba-77	364	38	into	into	ADP
faba-77	364	39	their	their	PRON
faba-77	364	40	innate	innate	ADJ
faba-77	364	41	and	and	CCONJ
faba-77	364	42	discretionary	discretionary	ADJ
faba-77	364	43	parts	part	NOUN
faba-77	364	44	.	.	PUNCT
faba-77	365	1	overall	overall	ADV
faba-77	365	2	,	,	PUNCT
faba-77	365	3	the	the	DET
faba-77	365	4	results	result	NOUN
faba-77	365	5	achieved	achieve	VERB
faba-77	365	6	in	in	ADP
faba-77	365	7	this	this	DET
faba-77	365	8	paper	paper	NOUN
faba-77	365	9	emphasize	emphasize	VERB
faba-77	365	10	the	the	DET
faba-77	365	11	importance	importance	NOUN
faba-77	365	12	of	of	ADP
faba-77	365	13	earnings	earning	NOUN
faba-77	365	14	quality	quality	NOUN
faba-77	365	15	in	in	ADP
faba-77	365	16	the	the	DET
faba-77	365	17	evaluation	evaluation	NOUN
faba-77	365	18	and	and	CCONJ
faba-77	365	19	prediction	prediction	NOUN
faba-77	365	20	of	of	ADP
faba-77	365	21	companies	company	NOUN
faba-77	365	22	’	'	PUNCT
faba-77	365	23	performance	performance	NOUN
faba-77	365	24	.	.	PUNCT
faba-77	366	1	the	the	DET
faba-77	366	2	results	result	NOUN
faba-77	366	3	show	show	VERB
faba-77	366	4	that	that	SCONJ
faba-77	366	5	the	the	DET
faba-77	366	6	choice	choice	NOUN
faba-77	366	7	of	of	ADP
faba-77	366	8	the	the	DET
faba-77	366	9	measurement	measurement	NOUN
faba-77	366	10	for	for	ADP
faba-77	366	11	the	the	DET
faba-77	366	12	evaluation	evaluation	NOUN
faba-77	366	13	of	of	ADP
faba-77	366	14	performance	performance	NOUN
faba-77	366	15	matter	matter	NOUN
faba-77	366	16	,	,	PUNCT
faba-77	366	17	as	as	SCONJ
faba-77	366	18	different	different	ADJ
faba-77	366	19	results	result	NOUN
faba-77	366	20	may	may	AUX
faba-77	366	21	be	be	AUX
faba-77	366	22	obtained	obtain	VERB
faba-77	366	23	with	with	ADP
faba-77	366	24	different	different	ADJ
faba-77	366	25	measurements	measurement	NOUN
faba-77	366	26	of	of	ADP
faba-77	366	27	performance	performance	NOUN
faba-77	366	28	references	reference	NOUN
faba-77	366	29	ahmed	ahmed	PROPN
faba-77	366	30	,	,	PUNCT
faba-77	366	31	s.	s.	PROPN
faba-77	366	32	&	&	CCONJ
faba-77	366	33	duellman	duellman	PROPN
faba-77	366	34	,	,	PUNCT
faba-77	366	35	s.	s.	PROPN
faba-77	366	36	(	(	PUNCT
faba-77	366	37	2007	2007	NUM
faba-77	366	38	)	)	PUNCT
faba-77	366	39	.	.	PUNCT
faba-77	367	1	accounting	account	VERB
faba-77	367	2	conservatism	conservatism	NOUN
faba-77	367	3	and	and	CCONJ
faba-77	367	4	boards	board	NOUN
faba-77	367	5	of	of	ADP
faba-77	367	6	director	director	NOUN
faba-77	367	7	characteristics	characteristic	NOUN
faba-77	367	8	:	:	PUNCT
faba-77	367	9	an	an	DET
faba-77	367	10	empirical	empirical	ADJ
faba-77	367	11	analysis	analysis	NOUN
faba-77	367	12	,	,	PUNCT
faba-77	367	13	journal	journal	NOUN
faba-77	367	14	of	of	ADP
faba-77	367	15	accounting	accounting	NOUN
faba-77	367	16	and	and	CCONJ
faba-77	367	17	economic	economic	ADJ
faba-77	367	18	,	,	PUNCT
faba-77	367	19	43:411	43:411	NUM
faba-77	367	20	-	-	PUNCT
faba-77	367	21	437	437	NUM
faba-77	367	22	.	.	PUNCT
faba-77	368	1	ames	ames	PROPN
faba-77	368	2	,	,	PUNCT
faba-77	368	3	d.	d.	PROPN
faba-77	368	4	(	(	PUNCT
faba-77	368	5	2013	2013	NUM
faba-77	368	6	)	)	PUNCT
faba-77	368	7	.	.	PUNCT
faba-77	369	1	ifrs	ifrs	PROPN
faba-77	369	2	adoption	adoption	NOUN
faba-77	369	3	and	and	CCONJ
faba-77	369	4	accounting	accounting	NOUN
faba-77	369	5	quality	quality	NOUN
faba-77	369	6	:	:	PUNCT
faba-77	369	7	the	the	DET
faba-77	369	8	case	case	NOUN
faba-77	369	9	of	of	ADP
faba-77	369	10	south	south	PROPN
faba-77	369	11	africa	africa	PROPN
faba-77	369	12	,	,	PUNCT
faba-77	369	13	journal	journal	NOUN
faba-77	369	14	of	of	ADP
faba-77	369	15	applied	apply	VERB
faba-77	369	16	economic	economic	ADJ
faba-77	369	17	and	and	CCONJ
faba-77	369	18	business	business	NOUN
faba-77	369	19	,	,	PUNCT
faba-77	369	20	3(3):154	3(3):154	NUM
faba-77	369	21	-	-	SYM
faba-77	369	22	165	165	NUM
faba-77	369	23	athanasakou	athanasakou	ADJ
faba-77	369	24	,	,	PUNCT
faba-77	369	25	v.	v.	PROPN
faba-77	369	26	&	&	CCONJ
faba-77	369	27	olsson	olsson	PROPN
faba-77	369	28	,	,	PUNCT
faba-77	369	29	p.	p.	NOUN
faba-77	369	30	(	(	PUNCT
faba-77	369	31	2016	2016	NUM
faba-77	369	32	)	)	PUNCT
faba-77	369	33	.	.	PUNCT
faba-77	370	1	earnings	earning	NOUN
faba-77	370	2	quality	quality	NOUN
faba-77	370	3	:	:	PUNCT
faba-77	370	4	firm	firm	ADJ
faba-77	370	5	fundamentals	fundamental	NOUN
faba-77	370	6	versus	versus	ADP
faba-77	370	7	managerial	managerial	ADJ
faba-77	370	8	discretion	discretion	NOUN
faba-77	370	9	.	.	PUNCT
faba-77	371	1	canadian	canadian	ADJ
faba-77	371	2	academic	academic	ADJ
faba-77	371	3	accounting	accounting	PROPN
faba-77	371	4	association	association	PROPN
faba-77	371	5	(	(	PUNCT
faba-77	371	6	caaa	caaa	NOUN
faba-77	371	7	)	)	PUNCT
faba-77	371	8	annual	annual	ADJ
faba-77	371	9	conference	conference	NOUN
faba-77	371	10	ayu	ayu	PROPN
faba-77	371	11	,	,	PUNCT
faba-77	371	12	m.y	m.y	PROPN
faba-77	371	13	.	.	PROPN
faba-77	371	14	&	&	CCONJ
faba-77	371	15	ahmar	ahmar	PROPN
faba-77	371	16	,	,	PUNCT
faba-77	371	17	n.	n.	NOUN
faba-77	371	18	(	(	PUNCT
faba-77	371	19	2013	2013	NUM
faba-77	371	20	)	)	PUNCT
faba-77	371	21	.	.	PUNCT
faba-77	372	1	the	the	DET
faba-77	372	2	effect	effect	NOUN
faba-77	372	3	of	of	ADP
faba-77	372	4	accrual	accrual	ADJ
faba-77	372	5	quality	quality	NOUN
faba-77	372	6	(	(	PUNCT
faba-77	372	7	dechow	dechow	ADJ
faba-77	372	8	and	and	CCONJ
faba-77	372	9	dichev	dichev	PROPN
faba-77	372	10	model	model	NOUN
faba-77	372	11	)	)	PUNCT
faba-77	372	12	on	on	ADP
faba-77	372	13	the	the	DET
faba-77	372	14	performance	performance	NOUN
faba-77	372	15	of	of	ADP
faba-77	372	16	manufacturing	manufacturing	NOUN
faba-77	372	17	companies	company	NOUN
faba-77	372	18	listed	list	VERB
faba-77	372	19	on	on	ADP
faba-77	372	20	indonesia	indonesia	PROPN
faba-77	372	21	stock	stock	PROPN
faba-77	372	22	exchange	exchange	PROPN
faba-77	372	23	period	period	NOUN
faba-77	372	24	2004	2004	NUM
faba-77	372	25	-	-	SYM
faba-77	372	26	2010	2010	NUM
faba-77	372	27	,	,	PUNCT
faba-77	372	28	indonesian	indonesian	ADJ
faba-77	372	29	accounting	accounting	PROPN
faba-77	372	30	review	review	PROPN
faba-77	372	31	,	,	PUNCT
faba-77	372	32	2	2	NUM
faba-77	372	33	:	:	SYM
faba-77	372	34	173	173	NUM
faba-77	372	35	-	-	SYM
faba-77	372	36	180	180	NUM
faba-77	372	37	.	.	PUNCT
faba-77	373	1	basu	basu	PROPN
faba-77	373	2	,	,	PUNCT
faba-77	373	3	s.	s.	PROPN
faba-77	373	4	(	(	PUNCT
faba-77	373	5	1997	1997	NUM
faba-77	373	6	)	)	PUNCT
faba-77	373	7	.	.	PUNCT
faba-77	374	1	the	the	DET
faba-77	374	2	conservatism	conservatism	NOUN
faba-77	374	3	principle	principle	NOUN
faba-77	374	4	and	and	CCONJ
faba-77	374	5	the	the	DET
faba-77	374	6	asymmetric	asymmetric	ADJ
faba-77	374	7	timeliness	timeliness	NOUN
faba-77	374	8	of	of	ADP
faba-77	374	9	earnings	earning	NOUN
faba-77	374	10	,	,	PUNCT
faba-77	374	11	journal	journal	NOUN
faba-77	374	12	of	of	ADP
faba-77	374	13	accounting	accounting	NOUN
faba-77	374	14	and	and	CCONJ
faba-77	374	15	economics	economic	NOUN
faba-77	374	16	,	,	PUNCT
faba-77	374	17	24:3	24:3	NUM
faba-77	374	18	-	-	SYM
faba-77	374	19	37	37	NUM
faba-77	374	20	.	.	PUNCT
faba-77	375	1	beaver	beaver	PROPN
faba-77	375	2	,	,	PUNCT
faba-77	375	3	w.h	w.h	PROPN
faba-77	375	4	.	.	PROPN
faba-77	375	5	&	&	CCONJ
faba-77	375	6	ryan	ryan	PROPN
faba-77	375	7	,	,	PUNCT
faba-77	375	8	s.	s.	PROPN
faba-77	375	9	(	(	PUNCT
faba-77	375	10	2000	2000	NUM
faba-77	375	11	)	)	PUNCT
faba-77	375	12	.	.	PUNCT
faba-77	376	1	biases	bias	NOUN
faba-77	376	2	and	and	CCONJ
faba-77	376	3	lags	lag	VERB
faba-77	376	4	in	in	ADP
faba-77	376	5	book	book	NOUN
faba-77	376	6	value	value	NOUN
faba-77	376	7	and	and	CCONJ
faba-77	376	8	theirs	theirs	NOUN
faba-77	376	9	effects	effect	NOUN
faba-77	376	10	on	on	ADP
faba-77	376	11	the	the	DET
faba-77	376	12	ability	ability	NOUN
faba-77	376	13	of	of	ADP
faba-77	376	14	the	the	DET
faba-77	376	15	bookto	bookto	NOUN
faba-77	376	16	-	-	PUNCT
faba-77	376	17	market	market	NOUN
faba-77	376	18	ratio	ratio	NOUN
faba-77	376	19	to	to	PART
faba-77	376	20	predict	predict	VERB
faba-77	376	21	book	book	NOUN
faba-77	376	22	return	return	NOUN
faba-77	376	23	on	on	ADP
faba-77	376	24	equity	equity	NOUN
faba-77	376	25	,	,	PUNCT
faba-77	376	26	journal	journal	NOUN
faba-77	376	27	of	of	ADP
faba-77	376	28	accounting	accounting	NOUN
faba-77	376	29	research	research	NOUN
faba-77	376	30	,	,	PUNCT
faba-77	376	31	38(1):127	38(1):127	NOUN
faba-77	376	32	-	-	SYM
faba-77	376	33	148	148	NUM
faba-77	376	34	.	.	PUNCT
faba-77	377	1	beidleman	beidleman	PROPN
faba-77	377	2	,	,	PUNCT
faba-77	377	3	c.r	c.r	PROPN
faba-77	377	4	.	.	PROPN
faba-77	377	5	(	(	PUNCT
faba-77	377	6	1973	1973	NUM
faba-77	377	7	)	)	PUNCT
faba-77	377	8	.	.	PUNCT
faba-77	378	1	income	income	NOUN
faba-77	378	2	smoothing	smoothing	NOUN
faba-77	378	3	:	:	PUNCT
faba-77	378	4	the	the	DET
faba-77	378	5	role	role	NOUN
faba-77	378	6	of	of	ADP
faba-77	378	7	management	management	NOUN
faba-77	378	8	,	,	PUNCT
faba-77	378	9	the	the	DET
faba-77	378	10	accounting	accounting	NOUN
faba-77	378	11	review	review	NOUN
faba-77	378	12	,	,	PUNCT
faba-77	378	13	48(4):653667	48(4):653667	NOUN
faba-77	378	14	.	.	PUNCT
faba-77	379	1	chan	chan	PROPN
faba-77	379	2	,	,	PUNCT
faba-77	379	3	c.	c.	PROPN
faba-77	379	4	k.	k.	PROPN
faba-77	379	5	,	,	PUNCT
faba-77	379	6	jegadeesh	jegadeesh	PROPN
faba-77	379	7	,	,	PUNCT
faba-77	379	8	n.	n.	PROPN
faba-77	379	9	&	&	CCONJ
faba-77	379	10	lakonishok	lakonishok	PROPN
faba-77	379	11	,	,	PUNCT
faba-77	379	12	j.	j.	PROPN
faba-77	379	13	(	(	PUNCT
faba-77	379	14	2006	2006	NUM
faba-77	379	15	)	)	PUNCT
faba-77	379	16	.	.	PUNCT
faba-77	380	1	earnings	earning	NOUN
faba-77	380	2	quality	quality	NOUN
faba-77	380	3	and	and	CCONJ
faba-77	380	4	stock	stock	NOUN
faba-77	380	5	returns	return	NOUN
faba-77	380	6	.	.	PUNCT
faba-77	381	1	journal	journal	NOUN
faba-77	381	2	of	of	ADP
faba-77	381	3	business	business	NOUN
faba-77	381	4	,	,	PUNCT
faba-77	381	5	79(3):1041	79(3):1041	NUM
faba-77	381	6	-	-	SYM
faba-77	381	7	1082	1082	NUM
faba-77	381	8	.	.	PUNCT
faba-77	382	1	choi	choi	PROPN
faba-77	382	2	,	,	PUNCT
faba-77	382	3	d.s	d.s	PROPN
faba-77	382	4	.	.	PROPN
faba-77	382	5	(	(	PUNCT
faba-77	382	6	1973	1973	NUM
faba-77	382	7	)	)	PUNCT
faba-77	382	8	.	.	PUNCT
faba-77	383	1	financial	financial	ADJ
faba-77	383	2	disclosure	disclosure	NOUN
faba-77	383	3	and	and	CCONJ
faba-77	383	4	entry	entry	NOUN
faba-77	383	5	to	to	ADP
faba-77	383	6	the	the	DET
faba-77	383	7	european	european	ADJ
faba-77	383	8	capital	capital	NOUN
faba-77	383	9	market	market	NOUN
faba-77	383	10	,	,	PUNCT
faba-77	383	11	journal	journal	NOUN
faba-77	383	12	of	of	ADP
faba-77	383	13	accounting	accounting	NOUN
faba-77	383	14	research	research	NOUN
faba-77	383	15	,	,	PUNCT
faba-77	383	16	11(2):159	11(2):159	PROPN
faba-77	383	17	-	-	SYM
faba-77	383	18	175	175	NUM
faba-77	383	19	.	.	PUNCT
faba-77	384	1	dakhaoui	dakhaoui	ADJ
faba-77	384	2	,	,	PUNCT
faba-77	384	3	m.	m.	NOUN
faba-77	384	4	,	,	PUNCT
faba-77	384	5	lajmi	lajmi	PROPN
faba-77	384	6	,	,	PUNCT
faba-77	384	7	a.	a.	PROPN
faba-77	384	8	&	&	CCONJ
faba-77	384	9	gana	gana	PROPN
faba-77	384	10	,	,	PUNCT
faba-77	384	11	m.	m.	NOUN
faba-77	384	12	(	(	PUNCT
faba-77	384	13	2017	2017	NUM
faba-77	384	14	)	)	PUNCT
faba-77	384	15	.	.	PUNCT
faba-77	385	1	financial	financial	ADJ
faba-77	385	2	information	information	NOUN
faba-77	385	3	quality	quality	NOUN
faba-77	385	4	and	and	CCONJ
faba-77	385	5	the	the	DET
faba-77	385	6	cost	cost	NOUN
faba-77	385	7	of	of	ADP
faba-77	385	8	equity	equity	NOUN
faba-77	385	9	capital	capital	NOUN
faba-77	385	10	:	:	PUNCT
faba-77	385	11	evidence	evidence	NOUN
faba-77	385	12	from	from	ADP
faba-77	385	13	tunisia	tunisia	PROPN
faba-77	385	14	.	.	PUNCT
faba-77	386	1	journal	journal	PROPN
faba-77	386	2	of	of	ADP
faba-77	386	3	applied	apply	VERB
faba-77	386	4	economic	economic	ADJ
faba-77	386	5	and	and	CCONJ
faba-77	386	6	business	business	NOUN
faba-77	386	7	research	research	NOUN
faba-77	386	8	,	,	PUNCT
faba-77	386	9	7(1	7(1	NUM
faba-77	386	10	):	):	PUNCT
faba-77	386	11	38	38	NUM
faba-77	386	12	-	-	SYM
faba-77	386	13	58	58	NUM
faba-77	386	14	.	.	PUNCT
faba-77	387	1	dechow	dechow	ADJ
faba-77	387	2	,	,	PUNCT
faba-77	387	3	p.m.	p.m.	NOUN
faba-77	387	4	(	(	PUNCT
faba-77	387	5	1994	1994	NUM
faba-77	387	6	)	)	PUNCT
faba-77	387	7	.	.	PUNCT
faba-77	388	1	accounting	accounting	NOUN
faba-77	388	2	earnings	earning	NOUN
faba-77	388	3	and	and	CCONJ
faba-77	388	4	cash	cash	NOUN
faba-77	388	5	flows	flow	NOUN
faba-77	388	6	as	as	ADP
faba-77	388	7	measures	measure	NOUN
faba-77	388	8	of	of	ADP
faba-77	388	9	firm	firm	ADJ
faba-77	388	10	performance	performance	NOUN
faba-77	388	11	:	:	PUNCT
faba-77	388	12	the	the	DET
faba-77	388	13	role	role	NOUN
faba-77	388	14	of	of	ADP
faba-77	388	15	accounting	account	VERB
faba-77	388	16	accrual	accrual	ADJ
faba-77	388	17	,	,	PUNCT
faba-77	388	18	journal	journal	NOUN
faba-77	388	19	of	of	ADP
faba-77	388	20	accounting	accounting	NOUN
faba-77	388	21	and	and	CCONJ
faba-77	388	22	economics	economic	NOUN
faba-77	388	23	,	,	PUNCT
faba-77	388	24	18(1):3	18(1):3	PROPN
faba-77	388	25	-	-	PUNCT
faba-77	388	26	42	42	NUM
faba-77	388	27	.	.	PUNCT
faba-77	389	1	dechow	dechow	ADJ
faba-77	389	2	,	,	PUNCT
faba-77	389	3	p.	p.	PROPN
faba-77	389	4	&	&	CCONJ
faba-77	389	5	dichev	dichev	PROPN
faba-77	389	6	,	,	PUNCT
faba-77	389	7	i.	i.	PROPN
faba-77	389	8	(	(	PUNCT
faba-77	389	9	2002	2002	NUM
faba-77	389	10	)	)	PUNCT
faba-77	389	11	.	.	PUNCT
faba-77	390	1	the	the	DET
faba-77	390	2	quality	quality	NOUN
faba-77	390	3	of	of	ADP
faba-77	390	4	accruals	accrual	NOUN
faba-77	390	5	and	and	CCONJ
faba-77	390	6	earnings	earning	NOUN
faba-77	390	7	:	:	PUNCT
faba-77	390	8	the	the	DET
faba-77	390	9	role	role	NOUN
faba-77	390	10	of	of	ADP
faba-77	390	11	accrual	accrual	ADJ
faba-77	390	12	in	in	ADP
faba-77	390	13	estimating	estimate	VERB
faba-77	390	14	errors	error	NOUN
faba-77	390	15	.	.	PUNCT
faba-77	391	1	the	the	DET
faba-77	391	2	accounting	accounting	NOUN
faba-77	391	3	review	review	NOUN
faba-77	391	4	,	,	PUNCT
faba-77	391	5	77:35	77:35	NUM
faba-77	391	6	-	-	SYM
faba-77	391	7	59	59	NUM
faba-77	391	8	.	.	PUNCT
faba-77	392	1	dechow	dechow	ADJ
faba-77	392	2	,	,	PUNCT
faba-77	392	3	p.m.	p.m.	NOUN
faba-77	392	4	,	,	PUNCT
faba-77	392	5	richardson	richardson	PROPN
faba-77	392	6	,	,	PUNCT
faba-77	392	7	s.a	s.a	PROPN
faba-77	392	8	.	.	PROPN
faba-77	392	9	&	&	CCONJ
faba-77	392	10	tuna	tuna	PROPN
faba-77	392	11	,	,	PUNCT
faba-77	392	12	i.	i.	PROPN
faba-77	392	13	(	(	PUNCT
faba-77	392	14	2003	2003	NUM
faba-77	392	15	)	)	PUNCT
faba-77	392	16	.	.	PUNCT
faba-77	393	1	why	why	SCONJ
faba-77	393	2	are	be	AUX
faba-77	393	3	earnings	earning	NOUN
faba-77	393	4	kinky	kinky	ADJ
faba-77	393	5	?	?	PUNCT
faba-77	394	1	an	an	DET
faba-77	394	2	examination	examination	NOUN
faba-77	394	3	of	of	ADP
faba-77	394	4	the	the	DET
faba-77	394	5	earnings	earning	NOUN
faba-77	394	6	management	management	NOUN
faba-77	394	7	explanation	explanation	NOUN
faba-77	394	8	,	,	PUNCT
faba-77	394	9	review	review	NOUN
faba-77	394	10	of	of	ADP
faba-77	394	11	accounting	accounting	NOUN
faba-77	394	12	studies	study	NOUN
faba-77	394	13	,	,	PUNCT
faba-77	394	14	8(2003):355	8(2003):355	NUM
faba-77	394	15	-	-	PUNCT
faba-77	394	16	384	384	NUM
faba-77	394	17	.	.	PUNCT
faba-77	395	1	dechow	dechow	ADJ
faba-77	395	2	,	,	PUNCT
faba-77	395	3	p.	p.	PROPN
faba-77	395	4	&	&	CCONJ
faba-77	395	5	schrand	schrand	PROPN
faba-77	395	6	,	,	PUNCT
faba-77	395	7	m.	m.	NOUN
faba-77	395	8	(	(	PUNCT
faba-77	395	9	2004	2004	NUM
faba-77	395	10	)	)	PUNCT
faba-77	395	11	.	.	PUNCT
faba-77	396	1	earnings	earning	NOUN
faba-77	396	2	quality	quality	NOUN
faba-77	396	3	,	,	PUNCT
faba-77	396	4	research	research	NOUN
faba-77	396	5	report	report	NOUN
faba-77	396	6	,	,	PUNCT
faba-77	396	7	the	the	DET
faba-77	396	8	research	research	NOUN
faba-77	396	9	foundation	foundation	PROPN
faba-77	396	10	of	of	ADP
faba-77	396	11	cfa	cfa	PROPN
faba-77	396	12	institute	institute	PROPN
faba-77	396	13	.	.	PUNCT
faba-77	397	1	finance	finance	PROPN
faba-77	397	2	,	,	PUNCT
faba-77	397	3	accounting	accounting	NOUN
faba-77	397	4	and	and	CCONJ
faba-77	397	5	business	business	NOUN
faba-77	397	6	analysis	analysis	NOUN
faba-77	397	7	3	3	NUM
faba-77	397	8	(	(	PUNCT
faba-77	397	9	1	1	NUM
faba-77	397	10	)	)	PUNCT
faba-77	397	11	2021	2021	NUM
faba-77	397	12	15	15	NUM
faba-77	397	13	dechow	dechow	ADJ
faba-77	397	14	,	,	PUNCT
faba-77	397	15	p.	p.	PROPN
faba-77	397	16	&	&	CCONJ
faba-77	397	17	ge	ge	PROPN
faba-77	397	18	,	,	PUNCT
faba-77	397	19	w.	w.	PROPN
faba-77	397	20	(	(	PUNCT
faba-77	397	21	2006	2006	NUM
faba-77	397	22	)	)	PUNCT
faba-77	397	23	.	.	PUNCT
faba-77	398	1	the	the	DET
faba-77	398	2	persistence	persistence	NOUN
faba-77	398	3	of	of	ADP
faba-77	398	4	earnings	earning	NOUN
faba-77	398	5	and	and	CCONJ
faba-77	398	6	cash	cash	NOUN
faba-77	398	7	flow	flow	NOUN
faba-77	398	8	and	and	CCONJ
faba-77	398	9	the	the	DET
faba-77	398	10	role	role	NOUN
faba-77	398	11	of	of	ADP
faba-77	398	12	special	special	ADJ
faba-77	398	13	items	item	NOUN
faba-77	398	14	:	:	PUNCT
faba-77	398	15	implication	implication	NOUN
faba-77	398	16	for	for	ADP
faba-77	398	17	accrual	accrual	ADJ
faba-77	398	18	anomaly	anomaly	NOUN
faba-77	398	19	,	,	PUNCT
faba-77	398	20	review	review	NOUN
faba-77	398	21	of	of	ADP
faba-77	398	22	accounting	accounting	NOUN
faba-77	398	23	studies	study	NOUN
faba-77	398	24	,	,	PUNCT
faba-77	398	25	11(2006	11(2006	NUM
faba-77	398	26	):	):	PUNCT
faba-77	398	27	256	256	NUM
faba-77	398	28	-	-	SYM
faba-77	398	29	296	296	NUM
faba-77	398	30	.	.	PUNCT
faba-77	399	1	dechow	dechow	ADJ
faba-77	399	2	,	,	PUNCT
faba-77	399	3	p.	p.	PROPN
faba-77	399	4	,	,	PUNCT
faba-77	399	5	ge	ge	PROPN
faba-77	399	6	,	,	PUNCT
faba-77	399	7	w.	w.	PROPN
faba-77	399	8	&	&	CCONJ
faba-77	399	9	schrand	schrand	PROPN
faba-77	399	10	,	,	PUNCT
faba-77	399	11	c.	c.	PROPN
faba-77	399	12	(	(	PUNCT
faba-77	399	13	2010	2010	NUM
faba-77	399	14	)	)	PUNCT
faba-77	399	15	.	.	PUNCT
faba-77	400	1	understanding	understand	VERB
faba-77	400	2	earnings	earning	NOUN
faba-77	400	3	quality	quality	NOUN
faba-77	400	4	:	:	PUNCT
faba-77	400	5	a	a	DET
faba-77	400	6	review	review	NOUN
faba-77	400	7	of	of	ADP
faba-77	400	8	the	the	DET
faba-77	400	9	proxies	proxy	NOUN
faba-77	400	10	,	,	PUNCT
faba-77	400	11	their	their	PRON
faba-77	400	12	determinants	determinant	NOUN
faba-77	400	13	and	and	CCONJ
faba-77	400	14	their	their	PRON
faba-77	400	15	consequences	consequence	NOUN
faba-77	400	16	.	.	PUNCT
faba-77	401	1	journal	journal	NOUN
faba-77	401	2	of	of	ADP
faba-77	401	3	accounting	accounting	NOUN
faba-77	401	4	and	and	CCONJ
faba-77	401	5	economics	economic	NOUN
faba-77	401	6	,	,	PUNCT
faba-77	401	7	50(2):344	50(2):344	PROPN
faba-77	401	8	-	-	PUNCT
faba-77	401	9	401	401	NUM
faba-77	401	10	.	.	PUNCT
faba-77	402	1	dichev	dichev	PROPN
faba-77	402	2	,	,	PUNCT
faba-77	402	3	d.	d.	PROPN
faba-77	402	4	&	&	CCONJ
faba-77	402	5	tang	tang	PROPN
faba-77	402	6	,	,	PUNCT
faba-77	402	7	v.w	v.w	PROPN
faba-77	402	8	.	.	PUNCT
faba-77	402	9	(	(	PUNCT
faba-77	402	10	2009	2009	NUM
faba-77	402	11	)	)	PUNCT
faba-77	402	12	.	.	PUNCT
faba-77	403	1	earnings	earning	NOUN
faba-77	403	2	volatility	volatility	NOUN
faba-77	403	3	and	and	CCONJ
faba-77	403	4	earnings	earning	NOUN
faba-77	403	5	predictability	predictability	NOUN
faba-77	403	6	,	,	PUNCT
faba-77	403	7	journal	journal	NOUN
faba-77	403	8	of	of	ADP
faba-77	403	9	accounting	accounting	NOUN
faba-77	403	10	and	and	CCONJ
faba-77	403	11	economic	economic	ADJ
faba-77	403	12	,	,	PUNCT
faba-77	403	13	47(1	47(1	NUM
faba-77	403	14	-	-	PUNCT
faba-77	403	15	2):160	2):160	NUM
faba-77	403	16	-	-	SYM
faba-77	403	17	181	181	NUM
faba-77	403	18	.	.	PUNCT
faba-77	404	1	dichev	dichev	PROPN
faba-77	404	2	,	,	PUNCT
faba-77	404	3	i.	i.	PROPN
faba-77	404	4	,	,	PUNCT
faba-77	404	5	graham	graham	PROPN
faba-77	404	6	,	,	PUNCT
faba-77	404	7	j.	j.	PROPN
faba-77	404	8	,	,	PUNCT
faba-77	404	9	harvey	harvey	PROPN
faba-77	404	10	,	,	PUNCT
faba-77	404	11	c.	c.	PROPN
faba-77	404	12	r.	r.	PROPN
faba-77	404	13	&	&	CCONJ
faba-77	404	14	rajgopal	rajgopal	PROPN
faba-77	404	15	,	,	PUNCT
faba-77	404	16	s.	s.	PROPN
faba-77	404	17	(	(	PUNCT
faba-77	404	18	2013	2013	NUM
faba-77	404	19	)	)	PUNCT
faba-77	404	20	.	.	PUNCT
faba-77	405	1	earning	earn	VERB
faba-77	405	2	quality	quality	NOUN
faba-77	405	3	:	:	PUNCT
faba-77	405	4	evidence	evidence	NOUN
faba-77	405	5	from	from	ADP
faba-77	405	6	the	the	DET
faba-77	405	7	field	field	NOUN
faba-77	405	8	.	.	PUNCT
faba-77	406	1	journal	journal	NOUN
faba-77	406	2	of	of	ADP
faba-77	406	3	accounting	accounting	NOUN
faba-77	406	4	and	and	CCONJ
faba-77	406	5	economics	economic	NOUN
faba-77	406	6	,	,	PUNCT
faba-77	406	7	56(2	56(2	NOUN
faba-77	406	8	-	-	PUNCT
faba-77	406	9	3):1	3):1	NUM
faba-77	406	10	-	-	SYM
faba-77	406	11	33	33	NUM
faba-77	406	12	.	.	PUNCT
faba-77	407	1	dogan	dogan	PROPN
faba-77	407	2	,	,	PUNCT
faba-77	407	3	m.	m.	NOUN
faba-77	407	4	(	(	PUNCT
faba-77	407	5	2013	2013	NUM
faba-77	407	6	)	)	PUNCT
faba-77	407	7	.	.	PUNCT
faba-77	408	1	does	do	AUX
faba-77	408	2	firm	firm	ADJ
faba-77	408	3	size	size	NOUN
faba-77	408	4	affect	affect	VERB
faba-77	408	5	the	the	DET
faba-77	408	6	firm	firm	ADJ
faba-77	408	7	profitability	profitability	NOUN
faba-77	408	8	?	?	PUNCT
faba-77	409	1	evidence	evidence	NOUN
faba-77	409	2	from	from	ADP
faba-77	409	3	turkey	turkey	PROPN
faba-77	409	4	,	,	PUNCT
faba-77	409	5	research	research	NOUN
faba-77	409	6	journal	journal	NOUN
faba-77	409	7	of	of	ADP
faba-77	409	8	finance	finance	NOUN
faba-77	409	9	and	and	CCONJ
faba-77	409	10	accounting,4(3):53	accounting,4(3):53	NOUN
faba-77	409	11	-	-	SYM
faba-77	409	12	60	60	NUM
faba-77	409	13	.	.	PUNCT
faba-77	410	1	domingues	domingue	NOUN
faba-77	410	2	,	,	PUNCT
faba-77	410	3	a.	a.	PROPN
faba-77	410	4	,	,	PUNCT
faba-77	410	5	cerqueira	cerqueira	PROPN
faba-77	410	6	,	,	PUNCT
faba-77	410	7	a.	a.	PROPN
faba-77	410	8	&	&	CCONJ
faba-77	410	9	brandao	brandao	PROPN
faba-77	410	10	,	,	PUNCT
faba-77	410	11	e.	e.	PROPN
faba-77	410	12	(	(	PUNCT
faba-77	410	13	2016	2016	NUM
faba-77	410	14	)	)	PUNCT
faba-77	410	15	.	.	PUNCT
faba-77	411	1	idiosyncratic	idiosyncratic	ADJ
faba-77	411	2	volatility	volatility	NOUN
faba-77	411	3	and	and	CCONJ
faba-77	411	4	earnings	earning	NOUN
faba-77	411	5	quality	quality	NOUN
faba-77	411	6	:	:	PUNCT
faba-77	411	7	evidence	evidence	NOUN
faba-77	411	8	from	from	ADP
faba-77	411	9	united	united	PROPN
faba-77	411	10	kingdom	kingdom	PROPN
faba-77	411	11	.	.	PUNCT
faba-77	412	1	working	working	NOUN
faba-77	412	2	paper	paper	NOUN
faba-77	412	3	,	,	PUNCT
faba-77	412	4	university	university	NOUN
faba-77	412	5	of	of	ADP
faba-77	412	6	porto	porto	PROPN
faba-77	412	7	.	.	PUNCT
faba-77	413	1	dunne	dunne	PROPN
faba-77	413	2	,	,	PUNCT
faba-77	413	3	t.	t.	PROPN
faba-77	413	4	,	,	PUNCT
faba-77	413	5	fifiel	fifiel	PROPN
faba-77	413	6	,	,	PUNCT
faba-77	413	7	s.	s.	PROPN
faba-77	413	8	,	,	PUNCT
faba-77	413	9	finningham	finningham	PROPN
faba-77	413	10	,	,	PUNCT
faba-77	413	11	g.	g.	PROPN
faba-77	413	12	,	,	PUNCT
faba-77	413	13	fox	fox	PROPN
faba-77	413	14	,	,	PUNCT
faba-77	413	15	a.	a.	PROPN
faba-77	413	16	,	,	PUNCT
faba-77	413	17	hannah	hannah	PROPN
faba-77	413	18	,	,	PUNCT
faba-77	413	19	g.	g.	PROPN
faba-77	413	20	helliar	helliar	PROPN
faba-77	413	21	,	,	PUNCT
faba-77	413	22	c.	c.	PROPN
faba-77	413	23	,	,	PUNCT
faba-77	413	24	power	power	NOUN
faba-77	413	25	,	,	PUNCT
faba-77	413	26	d.	d.	PROPN
faba-77	413	27	,	,	PUNCT
faba-77	413	28	&	&	CCONJ
faba-77	413	29	veneziani	veneziani	PROPN
faba-77	413	30	,	,	PUNCT
faba-77	413	31	m.	m.	NOUN
faba-77	413	32	(	(	PUNCT
faba-77	413	33	2008	2008	NUM
faba-77	413	34	)	)	PUNCT
faba-77	413	35	.	.	PUNCT
faba-77	414	1	the	the	DET
faba-77	414	2	implementation	implementation	NOUN
faba-77	414	3	of	of	ADP
faba-77	414	4	ifrs	ifrs	PROPN
faba-77	414	5	in	in	ADP
faba-77	414	6	the	the	DET
faba-77	414	7	uk	uk	PROPN
faba-77	414	8	,	,	PUNCT
faba-77	414	9	italy	italy	PROPN
faba-77	414	10	and	and	CCONJ
faba-77	414	11	ireland	ireland	PROPN
faba-77	414	12	,	,	PUNCT
faba-77	414	13	edinburgh	edinburgh	PROPN
faba-77	414	14	:	:	PUNCT
faba-77	414	15	institute	institute	PROPN
faba-77	414	16	of	of	ADP
faba-77	414	17	chartered	charter	VERB
faba-77	414	18	accountants	accountant	NOUN
faba-77	414	19	of	of	ADP
faba-77	414	20	scotland	scotland	PROPN
faba-77	414	21	eliwa	eliwa	VERB
faba-77	414	22	,	,	PUNCT
faba-77	414	23	2015	2015	NUM
faba-77	414	24	.	.	PUNCT
faba-77	415	1	the	the	DET
faba-77	415	2	impact	impact	NOUN
faba-77	415	3	of	of	ADP
faba-77	415	4	earning	earn	VERB
faba-77	415	5	quality	quality	NOUN
faba-77	415	6	on	on	ADP
faba-77	415	7	aspect	aspect	NOUN
faba-77	415	8	of	of	ADP
faba-77	415	9	capital	capital	NOUN
faba-77	415	10	market	market	NOUN
faba-77	415	11	:	:	PUNCT
faba-77	415	12	evidence	evidence	NOUN
faba-77	415	13	from	from	ADP
faba-77	415	14	uk	uk	PROPN
faba-77	415	15	listed	list	VERB
faba-77	415	16	firms	firm	NOUN
faba-77	415	17	.	.	PUNCT
faba-77	416	1	phd	phd	NOUN
faba-77	416	2	dissertation	dissertation	NOUN
faba-77	416	3	,	,	PUNCT
faba-77	416	4	heriot	heriot	NOUN
faba-77	416	5	watt	watt	NOUN
faba-77	416	6	university	university	PROPN
faba-77	416	7	,	,	PUNCT
faba-77	416	8	edinburgh	edinburgh	PROPN
faba-77	416	9	,	,	PUNCT
faba-77	416	10	scotland	scotland	PROPN
faba-77	416	11	.	.	PUNCT
faba-77	417	1	erickson	erickson	PROPN
faba-77	417	2	,	,	PUNCT
faba-77	417	3	d.	d.	PROPN
faba-77	417	4	,	,	PUNCT
faba-77	417	5	hewitt	hewitt	PROPN
faba-77	417	6	,	,	PUNCT
faba-77	417	7	m.	m.	NOUN
faba-77	417	8	,	,	PUNCT
faba-77	417	9	&	&	CCONJ
faba-77	417	10	maines	maines	PROPN
faba-77	417	11	,	,	PUNCT
faba-77	417	12	l.	l.	PROPN
faba-77	417	13	a.	a.	PROPN
faba-77	417	14	(	(	PUNCT
faba-77	417	15	2017	2017	NUM
faba-77	417	16	)	)	PUNCT
faba-77	417	17	.	.	PUNCT
faba-77	418	1	do	do	AUX
faba-77	418	2	investors	investor	NOUN
faba-77	418	3	perceive	perceive	VERB
faba-77	418	4	low	low	ADJ
faba-77	418	5	risk	risk	NOUN
faba-77	418	6	when	when	SCONJ
faba-77	418	7	earnings	earning	NOUN
faba-77	418	8	are	be	AUX
faba-77	418	9	smooth	smooth	ADJ
faba-77	418	10	relative	relative	ADJ
faba-77	418	11	to	to	ADP
faba-77	418	12	the	the	DET
faba-77	418	13	volatility	volatility	NOUN
faba-77	418	14	of	of	ADP
faba-77	418	15	operating	operate	VERB
faba-77	418	16	cash	cash	NOUN
faba-77	418	17	flows	flow	NOUN
faba-77	418	18	?	?	PUNCT
faba-77	419	1	discerning	discern	VERB
faba-77	419	2	opportunity	opportunity	NOUN
faba-77	419	3	and	and	CCONJ
faba-77	419	4	incentive	incentive	NOUN
faba-77	419	5	to	to	PART
faba-77	419	6	report	report	VERB
faba-77	419	7	smooth	smooth	ADJ
faba-77	419	8	earnings	earning	NOUN
faba-77	419	9	.	.	PUNCT
faba-77	420	1	accounting	accounting	NOUN
faba-77	420	2	review	review	PROPN
faba-77	420	3	,	,	PUNCT
faba-77	420	4	92(3	92(3	NOUN
faba-77	420	5	)	)	PUNCT
faba-77	420	6	,	,	PUNCT
faba-77	420	7	137	137	NUM
faba-77	420	8	-	-	SYM
faba-77	420	9	154	154	NUM
faba-77	420	10	.	.	PUNCT
faba-77	421	1	francis	francis	PROPN
faba-77	421	2	,	,	PUNCT
faba-77	421	3	j.	j.	PROPN
faba-77	421	4	,	,	PUNCT
faba-77	421	5	lafond	lafond	PROPN
faba-77	421	6	,	,	PUNCT
faba-77	421	7	r.	r.	PROPN
faba-77	421	8	,	,	PUNCT
faba-77	421	9	olsson	olsson	PROPN
faba-77	421	10	,	,	PUNCT
faba-77	421	11	p.m.	p.m.	PROPN
faba-77	421	12	&	&	CCONJ
faba-77	421	13	schipper	schipper	PROPN
faba-77	421	14	,	,	PUNCT
faba-77	421	15	k.	k.	PROPN
faba-77	421	16	(	(	PUNCT
faba-77	421	17	2004	2004	NUM
faba-77	421	18	)	)	PUNCT
faba-77	421	19	.	.	PUNCT
faba-77	422	1	costs	cost	NOUN
faba-77	422	2	of	of	ADP
faba-77	422	3	equity	equity	NOUN
faba-77	422	4	and	and	CCONJ
faba-77	422	5	earnings	earning	NOUN
faba-77	422	6	attributes	attribute	NOUN
faba-77	422	7	.	.	PUNCT
faba-77	423	1	the	the	DET
faba-77	423	2	accounting	accounting	NOUN
faba-77	423	3	review	review	NOUN
faba-77	423	4	,	,	PUNCT
faba-77	423	5	79(4):967	79(4):967	PROPN
faba-77	423	6	-	-	PUNCT
faba-77	423	7	1010	1010	NUM
faba-77	423	8	.	.	PUNCT
faba-77	424	1	francis	francis	PROPN
faba-77	424	2	,	,	PUNCT
faba-77	424	3	j.	j.	PROPN
faba-77	424	4	lafonf	lafonf	PROPN
faba-77	424	5	,	,	PUNCT
faba-77	424	6	r.	r.	PROPN
faba-77	424	7	,	,	PUNCT
faba-77	424	8	olsson	olsson	PROPN
faba-77	424	9	,	,	PUNCT
faba-77	424	10	p.	p.	PROPN
faba-77	424	11	&	&	CCONJ
faba-77	424	12	schipper	schipper	PROPN
faba-77	424	13	,	,	PUNCT
faba-77	424	14	l.	l.	PROPN
faba-77	424	15	(	(	PUNCT
faba-77	424	16	2005	2005	NUM
faba-77	424	17	)	)	PUNCT
faba-77	424	18	.	.	PUNCT
faba-77	425	1	the	the	DET
faba-77	425	2	market	market	NOUN
faba-77	425	3	pricing	pricing	NOUN
faba-77	425	4	of	of	ADP
faba-77	425	5	accrual	accrual	ADJ
faba-77	425	6	quality	quality	NOUN
faba-77	425	7	.	.	PUNCT
faba-77	426	1	https://doi.org/10.1016/j.jacceco.2004.06.003	https://doi.org/10.1016/j.jacceco.2004.06.003	PROPN
faba-77	426	2	francis	francis	PROPN
faba-77	426	3	,	,	PUNCT
faba-77	426	4	j.	j.	PROPN
faba-77	426	5	nanda	nanda	PROPN
faba-77	426	6	,	,	PUNCT
faba-77	426	7	d.	d.	PROPN
faba-77	426	8	&	&	CCONJ
faba-77	426	9	olsson	olsson	PROPN
faba-77	426	10	,	,	PUNCT
faba-77	426	11	p.	p.	NOUN
faba-77	426	12	(	(	PUNCT
faba-77	426	13	2008	2008	NUM
faba-77	426	14	)	)	PUNCT
faba-77	426	15	.	.	PUNCT
faba-77	427	1	voluntary	voluntary	ADJ
faba-77	427	2	disclosure	disclosure	NOUN
faba-77	427	3	,	,	PUNCT
faba-77	427	4	earnings	earning	NOUN
faba-77	427	5	quality	quality	NOUN
faba-77	427	6	and	and	CCONJ
faba-77	427	7	cost	cost	NOUN
faba-77	427	8	of	of	ADP
faba-77	427	9	capital	capital	NOUN
faba-77	427	10	,	,	PUNCT
faba-77	427	11	journal	journal	NOUN
faba-77	427	12	of	of	ADP
faba-77	427	13	accounting	accounting	NOUN
faba-77	427	14	research	research	NOUN
faba-77	427	15	,	,	PUNCT
faba-77	427	16	46(1):53	46(1):53	NUM
faba-77	427	17	-	-	SYM
faba-77	427	18	99	99	NUM
faba-77	427	19	.	.	PUNCT
faba-77	428	1	https://doi.org/10.1111/j.1475-679x.2008.00267.x	https://doi.org/10.1111/j.1475-679x.2008.00267.x	PROPN
faba-77	428	2	ferrero	ferrero	ADJ
faba-77	428	3	,	,	PUNCT
faba-77	428	4	j.m	j.m	PROPN
faba-77	428	5	.	.	PROPN
faba-77	428	6	(	(	PUNCT
faba-77	428	7	2014	2014	NUM
faba-77	428	8	)	)	PUNCT
faba-77	428	9	.	.	PUNCT
faba-77	429	1	consequences	consequence	NOUN
faba-77	429	2	of	of	ADP
faba-77	429	3	financial	financial	ADJ
faba-77	429	4	reporting	reporting	NOUN
faba-77	429	5	quality	quality	NOUN
faba-77	429	6	on	on	ADP
faba-77	429	7	corporate	corporate	ADJ
faba-77	429	8	performance	performance	NOUN
faba-77	429	9	.	.	PUNCT
faba-77	430	1	evidence	evidence	NOUN
faba-77	430	2	at	at	ADP
faba-77	430	3	the	the	DET
faba-77	430	4	international	international	ADJ
faba-77	430	5	level	level	NOUN
faba-77	430	6	.	.	PUNCT
faba-77	431	1	economic	economic	ADJ
faba-77	431	2	journal	journal	NOUN
faba-77	431	3	,	,	PUNCT
faba-77	431	4	41(1):49	41(1):49	NUM
faba-77	431	5	-	-	SYM
faba-77	431	6	88	88	NUM
faba-77	431	7	.	.	PUNCT
faba-77	432	1	field	field	NOUN
faba-77	432	2	,	,	PUNCT
faba-77	432	3	a.	a.	NOUN
faba-77	432	4	(	(	PUNCT
faba-77	432	5	2013	2013	NUM
faba-77	432	6	)	)	PUNCT
faba-77	432	7	.	.	PUNCT
faba-77	433	1	discovering	discover	VERB
faba-77	433	2	statistics	statistic	NOUN
faba-77	433	3	using	use	VERB
faba-77	433	4	ibm	ibm	PROPN
faba-77	433	5	spss	spss	PROPN
faba-77	433	6	statistic	statistic	NOUN
faba-77	433	7	.	.	PUNCT
faba-77	434	1	los	los	PROPN
faba-77	434	2	angeles	angeles	PROPN
faba-77	434	3	:	:	PUNCT
faba-77	434	4	sage	sage	NOUN
faba-77	434	5	gaio	gaio	PROPN
faba-77	434	6	,	,	PUNCT
faba-77	434	7	c.	c.	PROPN
faba-77	434	8	(	(	PUNCT
faba-77	434	9	2010	2010	NUM
faba-77	434	10	)	)	PUNCT
faba-77	434	11	.	.	PUNCT
faba-77	435	1	the	the	DET
faba-77	435	2	relative	relative	ADJ
faba-77	435	3	importance	importance	NOUN
faba-77	435	4	of	of	ADP
faba-77	435	5	firm	firm	ADJ
faba-77	435	6	and	and	CCONJ
faba-77	435	7	country	country	NOUN
faba-77	435	8	characteristics	characteristic	NOUN
faba-77	435	9	for	for	ADP
faba-77	435	10	earnings	earning	NOUN
faba-77	435	11	quality	quality	NOUN
faba-77	435	12	around	around	ADP
faba-77	435	13	the	the	DET
faba-77	435	14	world	world	NOUN
faba-77	435	15	.	.	PUNCT
faba-77	436	1	european	european	ADJ
faba-77	436	2	accounting	accounting	PROPN
faba-77	436	3	review	review	PROPN
faba-77	436	4	,	,	PUNCT
faba-77	436	5	19(4):693	19(4):693	NOUN
faba-77	436	6	-	-	SYM
faba-77	436	7	738	738	NUM
faba-77	436	8	.	.	PUNCT
faba-77	437	1	gray	gray	ADJ
faba-77	437	2	,	,	PUNCT
faba-77	437	3	p.	p.	PROPN
faba-77	437	4	,	,	PUNCT
faba-77	437	5	koh	koh	PROPN
faba-77	437	6	,	,	PUNCT
faba-77	437	7	p.	p.	PROPN
faba-77	437	8	s.	s.	PROPN
faba-77	437	9	&	&	CCONJ
faba-77	437	10	tong	tong	PROPN
faba-77	437	11	,	,	PUNCT
faba-77	437	12	y.	y.	PROPN
faba-77	437	13	h.	h.	PROPN
faba-77	438	1	(	(	PUNCT
faba-77	438	2	2009	2009	NUM
faba-77	438	3	)	)	PUNCT
faba-77	438	4	.	.	PUNCT
faba-77	439	1	accruals	accrual	NOUN
faba-77	439	2	quality	quality	NOUN
faba-77	439	3	,	,	PUNCT
faba-77	439	4	information	information	NOUN
faba-77	439	5	risk	risk	NOUN
faba-77	439	6	and	and	CCONJ
faba-77	439	7	cost	cost	NOUN
faba-77	439	8	ofcapital	ofcapital	ADJ
faba-77	439	9	:	:	PUNCT
faba-77	439	10	evidence	evidence	NOUN
faba-77	439	11	from	from	ADP
faba-77	439	12	australia	australia	PROPN
faba-77	439	13	.	.	PUNCT
faba-77	440	1	journal	journal	PROPN
faba-77	440	2	of	of	ADP
faba-77	440	3	business	business	NOUN
faba-77	440	4	finance	finance	PROPN
faba-77	440	5	&	&	CCONJ
faba-77	440	6	accounting	accounting	PROPN
faba-77	440	7	,	,	PUNCT
faba-77	440	8	36(1‐2):51	36(1‐2):51	NUM
faba-77	440	9	-	-	SYM
faba-77	440	10	72	72	NUM
faba-77	440	11	.	.	PUNCT
faba-77	441	1	goel	goel	PROPN
faba-77	441	2	,	,	PUNCT
faba-77	441	3	a.m.	a.m.	PROPN
faba-77	441	4	&	&	CCONJ
faba-77	441	5	thakor	thakor	PROPN
faba-77	441	6	,	,	PUNCT
faba-77	441	7	a.v	a.v	PROPN
faba-77	441	8	.	.	PROPN
faba-77	441	9	(	(	PUNCT
faba-77	441	10	2003	2003	NUM
faba-77	441	11	)	)	PUNCT
faba-77	441	12	.	.	PUNCT
faba-77	442	1	why	why	SCONJ
faba-77	442	2	do	do	AUX
faba-77	442	3	firms	firm	NOUN
faba-77	442	4	’	’	PART
faba-77	442	5	smooth	smooth	ADJ
faba-77	442	6	earnings	earning	NOUN
faba-77	442	7	,	,	PUNCT
faba-77	442	8	journal	journal	NOUN
faba-77	442	9	of	of	ADP
faba-77	442	10	business	business	NOUN
faba-77	442	11	,	,	PUNCT
faba-77	442	12	76(1):151	76(1):151	PROPN
faba-77	442	13	-	-	PUNCT
faba-77	442	14	192	192	NUM
faba-77	442	15	.	.	PUNCT
faba-77	443	1	gutierez	gutierez	PROPN
faba-77	443	2	,	,	PUNCT
faba-77	443	3	a.l	a.l	PROPN
faba-77	443	4	.	.	PROPN
faba-77	443	5	&	&	CCONJ
faba-77	443	6	rodriguez	rodriguez	PROPN
faba-77	443	7	,	,	PUNCT
faba-77	443	8	m.c	m.c	PROPN
faba-77	443	9	.	.	PROPN
faba-77	443	10	(	(	PUNCT
faba-77	443	11	2017	2017	NUM
faba-77	443	12	)	)	PUNCT
faba-77	443	13	.	.	PUNCT
faba-77	444	1	measuring	measure	VERB
faba-77	444	2	earnings	earning	NOUN
faba-77	444	3	quality	quality	NOUN
faba-77	444	4	:	:	PUNCT
faba-77	444	5	a	a	DET
faba-77	444	6	proposal	proposal	NOUN
faba-77	444	7	for	for	ADP
faba-77	444	8	a	a	DET
faba-77	444	9	theoretical	theoretical	ADJ
faba-77	444	10	framework	framework	NOUN
faba-77	444	11	and	and	CCONJ
faba-77	444	12	an	an	DET
faba-77	444	13	empirical	empirical	ADJ
faba-77	444	14	method	method	NOUN
faba-77	444	15	.	.	PUNCT
faba-77	445	1	retrieved	retrieve	VERB
faba-77	445	2	from	from	ADP
faba-77	445	3	https://aeca.es/wpcontent/uploads/2014/05/10a.pdf	https://aeca.es/wpcontent/uploads/2014/05/10a.pdf	PROPN
faba-77	445	4	hair	hair	NOUN
faba-77	445	5	,	,	PUNCT
faba-77	445	6	j.f	j.f	PROPN
faba-77	445	7	.	.	PROPN
faba-77	445	8	&	&	CCONJ
faba-77	445	9	favero	favero	PROPN
faba-77	445	10	,	,	PUNCT
faba-77	445	11	l.p	l.p	PROPN
faba-77	445	12	.	.	PROPN
faba-77	445	13	(	(	PUNCT
faba-77	445	14	2019	2019	NUM
faba-77	445	15	)	)	PUNCT
faba-77	445	16	.	.	PUNCT
faba-77	446	1	multilevel	multilevel	NOUN
faba-77	446	2	modelling	modelling	NOUN
faba-77	446	3	for	for	ADP
faba-77	446	4	longititudinal	longititudinal	ADJ
faba-77	446	5	data	datum	NOUN
faba-77	446	6	;	;	PUNCT
faba-77	446	7	concepts	concept	NOUN
faba-77	446	8	and	and	CCONJ
faba-77	446	9	applications	application	NOUN
faba-77	446	10	,	,	PUNCT
faba-77	446	11	rausp	rausp	PROPN
faba-77	446	12	management	management	NOUN
faba-77	446	13	journal	journal	NOUN
faba-77	446	14	,	,	PUNCT
faba-77	446	15	54(4):459	54(4):459	PROPN
faba-77	446	16	-	-	SYM
faba-77	446	17	489	489	NUM
faba-77	446	18	.	.	PUNCT
faba-77	447	1	hejazi	hejazi	PROPN
faba-77	447	2	,	,	PUNCT
faba-77	447	3	r.	r.	PROPN
faba-77	447	4	,	,	PUNCT
faba-77	447	5	ansari	ansari	PROPN
faba-77	447	6	,	,	PUNCT
faba-77	447	7	z.	z.	PROPN
faba-77	447	8	&	&	CCONJ
faba-77	447	9	sarikhani	sarikhani	PROPN
faba-77	447	10	,	,	PUNCT
faba-77	447	11	m.	m.	NOUN
faba-77	447	12	(	(	PUNCT
faba-77	447	13	2014	2014	NUM
faba-77	447	14	)	)	PUNCT
faba-77	447	15	.	.	PUNCT
faba-77	448	1	the	the	DET
faba-77	448	2	impact	impact	NOUN
faba-77	448	3	of	of	ADP
faba-77	448	4	earning	earn	VERB
faba-77	448	5	quality	quality	NOUN
faba-77	448	6	and	and	CCONJ
faba-77	448	7	income	income	NOUN
faba-77	448	8	smoothing	smooth	VERB
faba-77	448	9	on	on	ADP
faba-77	448	10	the	the	DET
faba-77	448	11	performance	performance	NOUN
faba-77	448	12	of	of	ADP
faba-77	448	13	companies	company	NOUN
faba-77	448	14	listed	list	VERB
faba-77	448	15	in	in	ADP
faba-77	448	16	tehran	tehran	PROPN
faba-77	448	17	stock	stock	PROPN
faba-77	448	18	exchange	exchange	PROPN
faba-77	448	19	.	.	PUNCT
faba-77	449	1	international	international	ADJ
faba-77	449	2	journal	journal	PROPN
faba-77	449	3	of	of	ADP
faba-77	449	4	business	business	NOUN
faba-77	449	5	and	and	CCONJ
faba-77	449	6	social	social	ADJ
faba-77	449	7	science	science	NOUN
faba-77	449	8	,	,	PUNCT
faba-77	449	9	2(17):193	2(17):193	PROPN
faba-77	449	10	-	-	SYM
faba-77	449	11	197	197	NUM
faba-77	449	12	.	.	PUNCT
faba-77	450	1	hox	hox	PROPN
faba-77	450	2	,	,	PUNCT
faba-77	450	3	j.j	j.j	PROPN
faba-77	450	4	.	.	PROPN
faba-77	450	5	(	(	PUNCT
faba-77	450	6	ed	ed	NOUN
faba-77	450	7	.	.	PUNCT
faba-77	450	8	)	)	PUNCT
faba-77	451	1	(	(	PUNCT
faba-77	451	2	2010	2010	NUM
faba-77	451	3	)	)	PUNCT
faba-77	451	4	.	.	PUNCT
faba-77	452	1	multilevel	multilevel	ADJ
faba-77	452	2	analysis	analysis	NOUN
faba-77	452	3	:	:	PUNCT
faba-77	452	4	techniques	technique	NOUN
faba-77	452	5	and	and	CCONJ
faba-77	452	6	applications	application	NOUN
faba-77	452	7	.	.	PUNCT
faba-77	453	1	retrieved	retrieve	VERB
faba-77	453	2	from	from	ADP
faba-77	453	3	http://joophox.net/mlbook1/preview.pdf	http://joophox.net/mlbook1/preview.pdf	PROPN
faba-77	453	4	ifrs	ifrs	PROPN
faba-77	453	5	foundation	foundation	PROPN
faba-77	453	6	.	.	PUNCT
faba-77	454	1	(	(	PUNCT
faba-77	454	2	2010	2010	NUM
faba-77	454	3	)	)	PUNCT
faba-77	454	4	.	.	PUNCT
faba-77	455	1	the	the	DET
faba-77	455	2	conceptual	conceptual	ADJ
faba-77	455	3	framework	framework	NOUN
faba-77	455	4	for	for	ADP
faba-77	455	5	financial	financial	ADJ
faba-77	455	6	reporting	reporting	NOUN
faba-77	455	7	2010	2010	NUM
faba-77	455	8	,	,	PUNCT
faba-77	455	9	london	london	PROPN
faba-77	455	10	:	:	PUNCT
faba-77	455	11	ifrs	ifrs	PROPN
faba-77	455	12	foundation	foundation	PROPN
faba-77	455	13	.	.	PUNCT
faba-77	455	14	retrieved	retrieve	VERB
faba-77	455	15	from	from	ADP
faba-77	455	16	https://people.unica.it/gianluigiroberto/files/2015/09/conceptualframework-iasb-2010-1.pdf	https://people.unica.it/gianluigiroberto/files/2015/09/conceptualframework-iasb-2010-1.pdf	PROPN
faba-77	455	17	jordaan	jordaan	PROPN
faba-77	455	18	,	,	PUNCT
faba-77	455	19	l.a	l.a	PROPN
faba-77	455	20	.	.	PROPN
faba-77	455	21	,	,	PUNCT
faba-77	455	22	deklerk	deklerk	PROPN
faba-77	455	23	,	,	PUNCT
faba-77	455	24	m.	m.	NOUN
faba-77	455	25	&	&	CCONJ
faba-77	455	26	devilliers	devillier	NOUN
faba-77	455	27	,	,	PUNCT
faba-77	455	28	c.j	c.j	PROPN
faba-77	455	29	.	.	PROPN
faba-77	455	30	(	(	PUNCT
faba-77	455	31	2018	2018	NUM
faba-77	455	32	)	)	PUNCT
faba-77	455	33	.	.	PUNCT
faba-77	456	1	corporate	corporate	ADJ
faba-77	456	2	social	social	ADJ
faba-77	456	3	responsibility	responsibility	NOUN
faba-77	456	4	and	and	CCONJ
faba-77	456	5	earnings	earning	NOUN
faba-77	456	6	management	management	NOUN
faba-77	456	7	of	of	ADP
faba-77	456	8	south	south	PROPN
faba-77	456	9	adrican	adrican	PROPN
faba-77	456	10	companies	company	NOUN
faba-77	456	11	,	,	PUNCT
faba-77	456	12	south	south	PROPN
faba-77	456	13	africa	africa	PROPN
faba-77	456	14	journal	journal	PROPN
faba-77	456	15	of	of	ADP
faba-77	456	16	economic	economic	ADJ
faba-77	456	17	and	and	CCONJ
faba-77	456	18	management	management	NOUN
faba-77	456	19	sciences	science	NOUN
faba-77	456	20	,	,	PUNCT
faba-77	456	21	21(1):1	21(1):1	PROPN
faba-77	456	22	-	-	SYM
faba-77	456	23	13	13	NUM
faba-77	456	24	karuma	karuma	NOUN
faba-77	456	25	,	,	PUNCT
faba-77	456	26	m.n	m.n	PROPN
faba-77	456	27	.	.	PROPN
faba-77	456	28	,	,	PUNCT
faba-77	456	29	ndambiri	ndambiri	PROPN
faba-77	456	30	,	,	PUNCT
faba-77	456	31	a.n	a.n	PROPN
faba-77	456	32	.	.	PROPN
faba-77	456	33	&	&	CCONJ
faba-77	456	34	oluoch	oluoch	PROPN
faba-77	456	35	,	,	PUNCT
faba-77	456	36	j.o	j.o	PROPN
faba-77	456	37	.	.	PROPN
faba-77	456	38	(	(	PUNCT
faba-77	456	39	2018	2018	NUM
faba-77	456	40	)	)	PUNCT
faba-77	456	41	.	.	PUNCT
faba-77	457	1	effect	effect	NOUN
faba-77	457	2	of	of	ADP
faba-77	457	3	debts	debt	NOUN
faba-77	457	4	financing	financing	NOUN
faba-77	457	5	on	on	ADP
faba-77	457	6	financial	financial	ADJ
faba-77	457	7	performance	performance	NOUN
faba-77	457	8	of	of	ADP
faba-77	457	9	manufacturing	manufacturing	NOUN
faba-77	457	10	firms	firm	NOUN
faba-77	457	11	in	in	ADP
faba-77	457	12	nairobi	nairobi	PROPN
faba-77	457	13	,	,	PUNCT
faba-77	457	14	the	the	DET
faba-77	457	15	strategic	strategic	ADJ
faba-77	457	16	business	business	NOUN
faba-77	457	17	and	and	CCONJ
faba-77	457	18	change	change	NOUN
faba-77	457	19	,	,	PUNCT
faba-77	457	20	journal	journal	NOUN
faba-77	457	21	of	of	ADP
faba-77	457	22	management	management	NOUN
faba-77	457	23	,	,	PUNCT
faba-77	457	24	5(2):16741691	5(2):16741691	NUM
faba-77	457	25	.	.	PUNCT
faba-77	458	1	khan	khan	PROPN
faba-77	458	2	,	,	PUNCT
faba-77	458	3	m.	m.	PROPN
faba-77	458	4	&	&	CCONJ
faba-77	458	5	watts	watts	PROPN
faba-77	458	6	,	,	PUNCT
faba-77	458	7	r.l	r.l	PROPN
faba-77	458	8	.	.	PROPN
faba-77	458	9	(	(	PUNCT
faba-77	458	10	2009	2009	NUM
faba-77	458	11	)	)	PUNCT
faba-77	458	12	.	.	PUNCT
faba-77	459	1	estimation	estimation	NOUN
faba-77	459	2	and	and	CCONJ
faba-77	459	3	empirical	empirical	ADJ
faba-77	459	4	properties	property	NOUN
faba-77	459	5	of	of	ADP
faba-77	459	6	a	a	DET
faba-77	459	7	firm	firm	ADJ
faba-77	459	8	year	year	NOUN
faba-77	459	9	measure	measure	NOUN
faba-77	459	10	of	of	ADP
faba-77	459	11	accounting	account	VERB
faba-77	459	12	conservatism	conservatism	NOUN
faba-77	459	13	,	,	PUNCT
faba-77	459	14	journal	journal	NOUN
faba-77	459	15	of	of	ADP
faba-77	459	16	accounting	accounting	NOUN
faba-77	459	17	and	and	CCONJ
faba-77	459	18	economics	economic	NOUN
faba-77	459	19	,	,	PUNCT
faba-77	459	20	48(2):132	48(2):132	PROPN
faba-77	459	21	-	-	PUNCT
faba-77	459	22	150	150	NUM
faba-77	459	23	.	.	PUNCT
faba-77	460	1	kuncova	kuncova	PROPN
faba-77	460	2	,	,	PUNCT
faba-77	460	3	m.	m.	NOUN
faba-77	460	4	,	,	PUNCT
faba-77	460	5	hedija	hedija	NOUN
faba-77	460	6	,	,	PUNCT
faba-77	460	7	v.	v.	PROPN
faba-77	460	8	&	&	CCONJ
faba-77	460	9	fiada	fiada	PROPN
faba-77	460	10	,	,	PUNCT
faba-77	460	11	r.	r.	PROPN
faba-77	460	12	(	(	PUNCT
faba-77	460	13	2016	2016	NUM
faba-77	460	14	)	)	PUNCT
faba-77	460	15	.	.	PUNCT
faba-77	461	1	firm	firm	ADJ
faba-77	461	2	size	size	NOUN
faba-77	461	3	as	as	ADP
faba-77	461	4	a	a	DET
faba-77	461	5	determinant	determinant	NOUN
faba-77	461	6	of	of	ADP
faba-77	461	7	firm	firm	ADJ
faba-77	461	8	performance	performance	NOUN
faba-77	461	9	:	:	PUNCT
faba-77	461	10	the	the	DET
faba-77	461	11	case	case	NOUN
faba-77	461	12	of	of	ADP
faba-77	461	13	swine	swine	NOUN
faba-77	461	14	raising	raising	NOUN
faba-77	461	15	,	,	PUNCT
faba-77	461	16	agris	agris	PROPN
faba-77	461	17	online	online	ADJ
faba-77	461	18	paper	paper	NOUN
faba-77	461	19	in	in	ADP
faba-77	461	20	economics	economic	NOUN
faba-77	461	21	and	and	CCONJ
faba-77	461	22	informatics	informatic	NOUN
faba-77	461	23	,	,	PUNCT
faba-77	461	24	8(3):77	8(3):77	NUM
faba-77	461	25	-	-	SYM
faba-77	461	26	89	89	NUM
faba-77	461	27	.	.	PUNCT
faba-77	462	1	lafond	lafond	PROPN
faba-77	462	2	,	,	PUNCT
faba-77	462	3	r.	r.	PROPN
faba-77	462	4	&	&	CCONJ
faba-77	462	5	watts	watts	PROPN
faba-77	462	6	,	,	PUNCT
faba-77	462	7	r.	r.	PROPN
faba-77	462	8	(	(	PUNCT
faba-77	462	9	2008	2008	NUM
faba-77	462	10	)	)	PUNCT
faba-77	462	11	.	.	PUNCT
faba-77	463	1	the	the	DET
faba-77	463	2	information	information	NOUN
faba-77	463	3	role	role	NOUN
faba-77	463	4	of	of	ADP
faba-77	463	5	conservatism	conservatism	NOUN
faba-77	463	6	,	,	PUNCT
faba-77	463	7	the	the	DET
faba-77	463	8	accounting	accounting	NOUN
faba-77	463	9	review	review	NOUN
faba-77	463	10	,	,	PUNCT
faba-77	463	11	83(2):447https://doi.org/10.1016	83(2):447https://doi.org/10.1016	NUM
faba-77	463	12	/	/	SYM
faba-77	463	13	j.jacceco.2004.06.003	j.jacceco.2004.06.003	X
faba-77	463	14	https://doi.org/10.1111/j.1475-679x.2008.00267.x	https://doi.org/10.1111/j.1475-679x.2008.00267.x	PROPN
faba-77	463	15	https://aeca.es/wp-content/uploads/2014/05/10a.pdf	https://aeca.es/wp-content/uploads/2014/05/10a.pdf	NOUN
faba-77	463	16	https://aeca.es/wp-content/uploads/2014/05/10a.pdf	https://aeca.es/wp-content/uploads/2014/05/10a.pdf	ADJ
faba-77	463	17	http://joophox.net/mlbook1/preview.pdf	http://joophox.net/mlbook1/preview.pdf	X
faba-77	463	18	https://people.unica.it/gianluigiroberto/files/2015/09/conceptual-framework-iasb-2010-1.pdf	https://people.unica.it/gianluigiroberto/files/2015/09/conceptual-framework-iasb-2010-1.pdf	PROPN
faba-77	463	19	https://people.unica.it/gianluigiroberto/files/2015/09/conceptual-framework-iasb-2010-1.pdf	https://people.unica.it/gianluigiroberto/files/2015/09/conceptual-framework-iasb-2010-1.pdf	NOUN
faba-77	463	20	finance	finance	NOUN
faba-77	463	21	,	,	PUNCT
faba-77	463	22	accounting	accounting	NOUN
faba-77	463	23	and	and	CCONJ
faba-77	463	24	business	business	NOUN
faba-77	463	25	analysis	analysis	NOUN
faba-77	463	26	3	3	NUM
faba-77	463	27	(	(	PUNCT
faba-77	463	28	1	1	NUM
faba-77	463	29	)	)	PUNCT
faba-77	463	30	2021	2021	NUM
faba-77	463	31	16	16	NUM
faba-77	463	32	478	478	NUM
faba-77	463	33	.	.	PUNCT
faba-77	464	1	lambert	lambert	PROPN
faba-77	464	2	,	,	PUNCT
faba-77	464	3	r.a	r.a	PROPN
faba-77	464	4	.	.	PROPN
faba-77	464	5	(	(	PUNCT
faba-77	464	6	2012	2012	NUM
faba-77	464	7	)	)	PUNCT
faba-77	464	8	.	.	PUNCT
faba-77	465	1	income	income	NOUN
faba-77	465	2	smoothing	smooth	VERB
faba-77	465	3	as	as	ADP
faba-77	465	4	rational	rational	ADJ
faba-77	465	5	equilibrium	equilibrium	NOUN
faba-77	465	6	behaviour	behaviour	NOUN
faba-77	465	7	,	,	PUNCT
faba-77	465	8	the	the	DET
faba-77	465	9	accounting	accounting	NOUN
faba-77	465	10	review	review	NOUN
faba-77	465	11	,	,	PUNCT
faba-77	465	12	59(4):604	59(4):604	PROPN
faba-77	465	13	-	-	SYM
faba-77	465	14	618	618	NUM
faba-77	465	15	.	.	PUNCT
faba-77	466	1	leuz	leuz	VERB
faba-77	466	2	,	,	PUNCT
faba-77	466	3	c.	c.	PROPN
faba-77	466	4	,	,	PUNCT
faba-77	466	5	nanda	nanda	PROPN
faba-77	466	6	,	,	PUNCT
faba-77	466	7	d.	d.	PROPN
faba-77	466	8	&	&	CCONJ
faba-77	466	9	wysocki	wysocki	PROPN
faba-77	466	10	,	,	PUNCT
faba-77	466	11	p.	p.	PROPN
faba-77	466	12	d.	d.	PROPN
faba-77	466	13	(	(	PUNCT
faba-77	466	14	2003	2003	NUM
faba-77	466	15	)	)	PUNCT
faba-77	466	16	.	.	PUNCT
faba-77	467	1	earnings	earning	NOUN
faba-77	467	2	management	management	NOUN
faba-77	467	3	and	and	CCONJ
faba-77	467	4	investor	investor	NOUN
faba-77	467	5	protection	protection	NOUN
faba-77	467	6	:	:	PUNCT
faba-77	467	7	an	an	DET
faba-77	467	8	international	international	ADJ
faba-77	467	9	comparison	comparison	NOUN
faba-77	467	10	.	.	PUNCT
faba-77	468	1	journal	journal	NOUN
faba-77	468	2	of	of	ADP
faba-77	468	3	financial	financial	ADJ
faba-77	468	4	economics	economic	NOUN
faba-77	468	5	,	,	PUNCT
faba-77	468	6	69:505	69:505	PROPN
faba-77	468	7	-	-	SYM
faba-77	468	8	527	527	NUM
faba-77	468	9	.	.	PUNCT
faba-77	469	1	lipe	lipe	PROPN
faba-77	469	2	,	,	PUNCT
faba-77	469	3	r.	r.	PROPN
faba-77	469	4	(	(	PUNCT
faba-77	469	5	1990	1990	NUM
faba-77	469	6	)	)	PUNCT
faba-77	469	7	.	.	PUNCT
faba-77	470	1	the	the	DET
faba-77	470	2	relation	relation	NOUN
faba-77	470	3	between	between	ADP
faba-77	470	4	stock	stock	NOUN
faba-77	470	5	return	return	NOUN
faba-77	470	6	and	and	CCONJ
faba-77	470	7	accounting	accounting	NOUN
faba-77	470	8	earnings	earning	NOUN
faba-77	470	9	given	give	VERB
faba-77	470	10	alternative	alternative	ADJ
faba-77	470	11	information	information	NOUN
faba-77	470	12	,	,	PUNCT
faba-77	470	13	the	the	DET
faba-77	470	14	accounting	accounting	NOUN
faba-77	470	15	review	review	NOUN
faba-77	470	16	,	,	PUNCT
faba-77	470	17	65(1):49	65(1):49	NOUN
faba-77	470	18	-	-	SYM
faba-77	470	19	71	71	NUM
faba-77	470	20	.	.	PUNCT
faba-77	470	21	lyimo	lyimo	ADJ
faba-77	470	22	,	,	PUNCT
faba-77	470	23	g.	g.	PROPN
faba-77	470	24	(	(	PUNCT
faba-77	470	25	2014	2014	NUM
faba-77	470	26	)	)	PUNCT
faba-77	470	27	.	.	PUNCT
faba-77	471	1	assessing	assess	VERB
faba-77	471	2	the	the	DET
faba-77	471	3	measure	measure	NOUN
faba-77	471	4	of	of	ADP
faba-77	471	5	earnings	earning	NOUN
faba-77	471	6	:	:	PUNCT
faba-77	471	7	evidence	evidence	NOUN
faba-77	471	8	from	from	ADP
faba-77	471	9	india	india	PROPN
faba-77	471	10	,	,	PUNCT
faba-77	471	11	european	european	PROPN
faba-77	471	12	journal	journal	PROPN
faba-77	471	13	of	of	ADP
faba-77	471	14	accounting	accounting	NOUN
faba-77	471	15	,	,	PUNCT
faba-77	471	16	auditing	auditing	NOUN
faba-77	471	17	and	and	CCONJ
faba-77	471	18	finance	finance	NOUN
faba-77	471	19	research	research	NOUN
faba-77	471	20	,	,	PUNCT
faba-77	471	21	2(6):17	2(6):17	NUM
faba-77	471	22	-	-	SYM
faba-77	471	23	28	28	NUM
faba-77	471	24	madhumathi	madhumathi	NOUN
faba-77	471	25	,	,	PUNCT
faba-77	471	26	r.	r.	PROPN
faba-77	471	27	&	&	CCONJ
faba-77	471	28	ranganatham	ranganatham	PROPN
faba-77	471	29	,	,	PUNCT
faba-77	471	30	m.	m.	NOUN
faba-77	471	31	(	(	PUNCT
faba-77	471	32	2011	2011	NUM
faba-77	471	33	)	)	PUNCT
faba-77	471	34	.	.	PUNCT
faba-77	472	1	earnings	earning	NOUN
faba-77	472	2	quality	quality	NOUN
faba-77	472	3	,	,	PUNCT
faba-77	472	4	corporate	corporate	ADJ
faba-77	472	5	governance	governance	NOUN
faba-77	472	6	anf	anf	NOUN
faba-77	472	7	firm	firm	ADJ
faba-77	472	8	performance	performance	NOUN
faba-77	472	9	,	,	PUNCT
faba-77	472	10	retrieved	retrieve	VERB
faba-77	472	11	from	from	ADP
faba-77	472	12	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1867869	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1867869	PROPN
faba-77	472	13	mahmud	mahmud	PROPN
faba-77	472	14	,	,	PUNCT
faba-77	472	15	r.	r.	PROPN
faba-77	472	16	,	,	PUNCT
faba-77	472	17	ibrahim	ibrahim	PROPN
faba-77	472	18	,	,	PUNCT
faba-77	472	19	m.	m.	PROPN
faba-77	472	20	k.	k.	PROPN
faba-77	472	21	&	&	CCONJ
faba-77	472	22	pok	pok	PROPN
faba-77	472	23	,	,	PUNCT
faba-77	472	24	w.	w.	PROPN
faba-77	472	25	c.	c.	PROPN
faba-77	472	26	(	(	PUNCT
faba-77	472	27	2009	2009	NUM
faba-77	472	28	)	)	PUNCT
faba-77	472	29	.	.	PUNCT
faba-77	473	1	earnings	earning	NOUN
faba-77	473	2	quality	quality	NOUN
faba-77	473	3	attributes	attribute	NOUN
faba-77	473	4	and	and	CCONJ
faba-77	473	5	performance	performance	NOUN
faba-77	473	6	of	of	ADP
faba-77	473	7	malaysian	malaysian	ADJ
faba-77	473	8	public	public	ADJ
faba-77	473	9	listed	list	VERB
faba-77	473	10	firms	firm	NOUN
faba-77	473	11	.	.	PUNCT
faba-77	474	1	mcinnis	mcinnis	PROPN
faba-77	474	2	,	,	PUNCT
faba-77	474	3	j.	j.	PROPN
faba-77	474	4	(	(	PUNCT
faba-77	474	5	2010	2010	NUM
faba-77	474	6	)	)	PUNCT
faba-77	474	7	.	.	PUNCT
faba-77	475	1	earnings	earning	NOUN
faba-77	475	2	smoothness	smoothness	PROPN
faba-77	475	3	,	,	PUNCT
faba-77	475	4	average	average	ADJ
faba-77	475	5	returns	return	NOUN
faba-77	475	6	and	and	CCONJ
faba-77	475	7	implied	imply	VERB
faba-77	475	8	cost	cost	NOUN
faba-77	475	9	of	of	ADP
faba-77	475	10	equity	equity	NOUN
faba-77	475	11	capital	capital	NOUN
faba-77	475	12	,	,	PUNCT
faba-77	475	13	the	the	DET
faba-77	475	14	accounting	accounting	NOUN
faba-77	475	15	review	review	NOUN
faba-77	475	16	,	,	PUNCT
faba-77	475	17	85(1):315	85(1):315	PROPN
faba-77	475	18	-	-	NUM
faba-77	475	19	341	341	NUM
faba-77	475	20	.	.	PUNCT
faba-77	476	1	negash	negash	ADP
faba-77	476	2	,	,	PUNCT
faba-77	476	3	m.	m.	NOUN
faba-77	476	4	(	(	PUNCT
faba-77	476	5	2008	2008	NUM
faba-77	476	6	)	)	PUNCT
faba-77	476	7	.	.	PUNCT
faba-77	477	1	liberation	liberation	NOUN
faba-77	477	2	and	and	CCONJ
faba-77	477	3	value	value	NOUN
faba-77	477	4	relevance	relevance	NOUN
faba-77	477	5	of	of	ADP
faba-77	477	6	accounting	accounting	NOUN
faba-77	477	7	information	information	NOUN
faba-77	477	8	:	:	PUNCT
faba-77	477	9	evidence	evidence	NOUN
faba-77	477	10	from	from	ADP
faba-77	477	11	the	the	DET
faba-77	477	12	johannesburg	johannesburg	PROPN
faba-77	477	13	stock	stock	PROPN
faba-77	477	14	exchange	exchange	PROPN
faba-77	477	15	,	,	PUNCT
faba-77	477	16	afro	afro	NOUN
faba-77	477	17	-	-	PUNCT
faba-77	477	18	asian	asian	ADJ
faba-77	477	19	journal	journal	NOUN
faba-77	477	20	of	of	ADP
faba-77	477	21	finance	finance	NOUN
faba-77	477	22	and	and	CCONJ
faba-77	477	23	accounting	accounting	NOUN
faba-77	477	24	,	,	PUNCT
faba-77	477	25	1(1	1(1	NUM
faba-77	477	26	):	):	PUNCT
faba-77	477	27	81	81	NUM
faba-77	477	28	-	-	SYM
faba-77	477	29	104	104	NUM
faba-77	477	30	.	.	PUNCT
faba-77	478	1	perotti	perotti	VERB
faba-77	478	2	,	,	PUNCT
faba-77	478	3	p.	p.	PROPN
faba-77	478	4	&	&	CCONJ
faba-77	478	5	wagenhofer	wagenhofer	VERB
faba-77	478	6	,	,	PUNCT
faba-77	478	7	a.	a.	NOUN
faba-77	478	8	(	(	PUNCT
faba-77	478	9	2014	2014	NUM
faba-77	478	10	)	)	PUNCT
faba-77	478	11	.	.	PUNCT
faba-77	479	1	earning	earn	VERB
faba-77	479	2	quality	quality	NOUN
faba-77	479	3	measures	measure	NOUN
faba-77	479	4	and	and	CCONJ
faba-77	479	5	excess	excess	ADJ
faba-77	479	6	return	return	NOUN
faba-77	479	7	.	.	PUNCT
faba-77	480	1	journal	journal	NOUN
faba-77	480	2	of	of	ADP
faba-77	480	3	business	business	NOUN
faba-77	480	4	,	,	PUNCT
faba-77	480	5	finance	finance	NOUN
faba-77	480	6	and	and	CCONJ
faba-77	480	7	accounting	accounting	NOUN
faba-77	480	8	,	,	PUNCT
faba-77	480	9	41(5):545	41(5):545	PROPN
faba-77	480	10	-	-	PUNCT
faba-77	480	11	571	571	NUM
faba-77	480	12	.	.	PUNCT
faba-77	481	1	persakis	persakis	PROPN
faba-77	481	2	,	,	PUNCT
faba-77	481	3	a.	a.	PROPN
faba-77	481	4	&	&	CCONJ
faba-77	481	5	iatridis	iatridis	PROPN
faba-77	481	6	,	,	PUNCT
faba-77	481	7	g.e	g.e	PROPN
faba-77	481	8	.	.	PUNCT
faba-77	481	9	(	(	PUNCT
faba-77	481	10	2015	2015	NUM
faba-77	481	11	)	)	PUNCT
faba-77	481	12	.	.	PUNCT
faba-77	482	1	earnings	earning	NOUN
faba-77	482	2	quality	quality	NOUN
faba-77	482	3	under	under	ADP
faba-77	482	4	financial	financial	ADJ
faba-77	482	5	crisis	crisis	NOUN
faba-77	482	6	:	:	PUNCT
faba-77	482	7	a	a	DET
faba-77	482	8	global	global	ADJ
faba-77	482	9	empirical	empirical	ADJ
faba-77	482	10	investigation	investigation	NOUN
faba-77	482	11	,	,	PUNCT
faba-77	482	12	journal	journal	NOUN
faba-77	482	13	of	of	ADP
faba-77	482	14	multinational	multinational	ADJ
faba-77	482	15	financial	financial	ADJ
faba-77	482	16	management	management	NOUN
faba-77	482	17	,	,	PUNCT
faba-77	482	18	30:1	30:1	PROPN
faba-77	482	19	-	-	SYM
faba-77	482	20	35	35	NUM
faba-77	482	21	.	.	PUNCT
faba-77	483	1	quang	quang	PROPN
faba-77	483	2	,	,	PUNCT
faba-77	483	3	d.x	d.x	PROPN
faba-77	483	4	.	.	PROPN
faba-77	483	5	&	&	CCONJ
faba-77	483	6	xin	xin	PROPN
faba-77	483	7	,	,	PUNCT
faba-77	483	8	w.	w.	PROPN
faba-77	483	9	z.	z.	PROPN
faba-77	483	10	(	(	PUNCT
faba-77	483	11	2014	2014	NUM
faba-77	483	12	)	)	PUNCT
faba-77	483	13	.	.	PUNCT
faba-77	484	1	the	the	DET
faba-77	484	2	impact	impact	NOUN
faba-77	484	3	of	of	ADP
faba-77	484	4	ownership	ownership	NOUN
faba-77	484	5	structure	structure	NOUN
faba-77	484	6	and	and	CCONJ
faba-77	484	7	capital	capital	NOUN
faba-77	484	8	structure	structure	NOUN
faba-77	484	9	on	on	ADP
faba-77	484	10	financial	financial	ADJ
faba-77	484	11	performance	performance	NOUN
faba-77	484	12	of	of	ADP
faba-77	484	13	vietnamese	vietnamese	ADJ
faba-77	484	14	firms	firm	NOUN
faba-77	484	15	,	,	PUNCT
faba-77	484	16	international	international	ADJ
faba-77	484	17	business	business	NOUN
faba-77	484	18	research	research	NOUN
faba-77	484	19	,	,	PUNCT
faba-77	484	20	7(2):64	7(2):64	PROPN
faba-77	484	21	-	-	SYM
faba-77	484	22	71	71	NUM
faba-77	484	23	.	.	PUNCT
faba-77	484	24	ruch	ruch	PROPN
faba-77	484	25	,	,	PUNCT
faba-77	484	26	g.	g.	PROPN
faba-77	484	27	w.	w.	PROPN
faba-77	484	28	&	&	CCONJ
faba-77	484	29	taylor	taylor	PROPN
faba-77	484	30	,	,	PUNCT
faba-77	484	31	g.	g.	PROPN
faba-77	484	32	(	(	PUNCT
faba-77	484	33	2015	2015	NUM
faba-77	484	34	)	)	PUNCT
faba-77	484	35	.	.	PUNCT
faba-77	485	1	accounting	account	VERB
faba-77	485	2	conservatism	conservatism	NOUN
faba-77	485	3	:	:	PUNCT
faba-77	485	4	a	a	DET
faba-77	485	5	review	review	NOUN
faba-77	485	6	of	of	ADP
faba-77	485	7	the	the	DET
faba-77	485	8	literature	literature	NOUN
faba-77	485	9	,	,	PUNCT
faba-77	485	10	journal	journal	NOUN
faba-77	485	11	of	of	ADP
faba-77	485	12	accounting	accounting	NOUN
faba-77	485	13	literature	literature	NOUN
faba-77	485	14	,	,	PUNCT
faba-77	485	15	34:17	34:17	NUM
faba-77	485	16	-	-	SYM
faba-77	485	17	38	38	NUM
faba-77	485	18	.	.	PUNCT
faba-77	486	1	salerno	salerno	PROPN
faba-77	486	2	,	,	PUNCT
faba-77	486	3	d.	d.	PROPN
faba-77	486	4	(	(	PUNCT
faba-77	486	5	2014	2014	NUM
faba-77	486	6	)	)	PUNCT
faba-77	486	7	.	.	PUNCT
faba-77	487	1	the	the	DET
faba-77	487	2	role	role	NOUN
faba-77	487	3	of	of	ADP
faba-77	487	4	earnings	earning	NOUN
faba-77	487	5	quality	quality	NOUN
faba-77	487	6	in	in	ADP
faba-77	487	7	financial	financial	ADJ
faba-77	487	8	analyst	analyst	NOUN
faba-77	487	9	forecast	forecast	NOUN
faba-77	487	10	accuracy	accuracy	NOUN
faba-77	487	11	,	,	PUNCT
faba-77	487	12	journal	journal	NOUN
faba-77	487	13	of	of	ADP
faba-77	487	14	applied	apply	VERB
faba-77	487	15	business	business	NOUN
faba-77	487	16	research	research	NOUN
faba-77	487	17	,	,	PUNCT
faba-77	487	18	30(1):255	30(1):255	NUM
faba-77	487	19	-	-	SYM
faba-77	487	20	276	276	NUM
faba-77	487	21	.	.	PUNCT
faba-77	488	1	sellami	sellami	PROPN
faba-77	488	2	,	,	PUNCT
faba-77	488	3	y.m	y.m	PROPN
faba-77	488	4	.	.	PROPN
faba-77	488	5	&	&	CCONJ
faba-77	488	6	slimi	slimi	PROPN
faba-77	488	7	,	,	PUNCT
faba-77	488	8	i.	i.	PROPN
faba-77	488	9	(	(	PUNCT
faba-77	488	10	2016	2016	NUM
faba-77	488	11	)	)	PUNCT
faba-77	488	12	.	.	PUNCT
faba-77	489	1	the	the	DET
faba-77	489	2	effect	effect	NOUN
faba-77	489	3	of	of	ADP
faba-77	489	4	mandatory	mandatory	ADJ
faba-77	489	5	adoption	adoption	NOUN
faba-77	489	6	of	of	ADP
faba-77	489	7	ias	ias	PROPN
faba-77	489	8	/	/	SYM
faba-77	489	9	ifrs	ifrs	PROPN
faba-77	489	10	on	on	ADP
faba-77	489	11	earnings	earning	NOUN
faba-77	489	12	management	management	NOUN
faba-77	489	13	:	:	PUNCT
faba-77	489	14	empirical	empirical	ADJ
faba-77	489	15	evidence	evidence	NOUN
faba-77	489	16	from	from	ADP
faba-77	489	17	south	south	PROPN
faba-77	489	18	africa	africa	PROPN
faba-77	489	19	,	,	PUNCT
faba-77	489	20	international	international	ADJ
faba-77	489	21	journal	journal	NOUN
faba-77	489	22	of	of	ADP
faba-77	489	23	accounting	accounting	NOUN
faba-77	489	24	and	and	CCONJ
faba-77	489	25	economics	economic	NOUN
faba-77	489	26	studies	study	NOUN
faba-77	489	27	,	,	PUNCT
faba-77	489	28	4	4	NUM
faba-77	489	29	(	(	PUNCT
faba-77	489	30	2):87	2):87	PROPN
faba-77	489	31	-	-	SYM
faba-77	489	32	95	95	NUM
faba-77	489	33	.	.	PUNCT
faba-77	490	1	shehata	shehata	PROPN
faba-77	490	2	,	,	PUNCT
faba-77	490	3	n.	n.	PROPN
faba-77	490	4	(	(	PUNCT
faba-77	490	5	2014	2014	NUM
faba-77	490	6	)	)	PUNCT
faba-77	490	7	.	.	PUNCT
faba-77	491	1	theories	theory	NOUN
faba-77	491	2	and	and	CCONJ
faba-77	491	3	determinants	determinant	NOUN
faba-77	491	4	of	of	ADP
faba-77	491	5	voluntary	voluntary	ADJ
faba-77	491	6	disclosure	disclosure	NOUN
faba-77	491	7	,	,	PUNCT
faba-77	491	8	accounting	accounting	NOUN
faba-77	491	9	and	and	CCONJ
faba-77	491	10	finance	finance	NOUN
faba-77	491	11	research	research	NOUN
faba-77	491	12	,	,	PUNCT
faba-77	491	13	3(1):18	3(1):18	NUM
faba-77	491	14	-	-	SYM
faba-77	491	15	26	26	NUM
faba-77	491	16	.	.	PUNCT
faba-77	492	1	smit	smit	PROPN
faba-77	492	2	,	,	PUNCT
faba-77	492	3	a.	a.	NOUN
faba-77	492	4	(	(	PUNCT
faba-77	492	5	2015	2015	NUM
faba-77	492	6	)	)	PUNCT
faba-77	492	7	.	.	PUNCT
faba-77	493	1	the	the	DET
faba-77	493	2	quality	quality	NOUN
faba-77	493	3	of	of	ADP
faba-77	493	4	reported	report	VERB
faba-77	493	5	earnings	earning	NOUN
faba-77	493	6	and	and	CCONJ
faba-77	493	7	the	the	DET
faba-77	493	8	monitoringrole	monitoringrole	NOUN
faba-77	493	9	of	of	ADP
faba-77	493	10	the	the	DET
faba-77	493	11	board	board	NOUN
faba-77	493	12	:	:	PUNCT
faba-77	493	13	evidence	evidence	NOUN
faba-77	493	14	from	from	ADP
faba-77	493	15	small	small	ADJ
faba-77	493	16	and	and	CCONJ
faba-77	493	17	medium	medium	ADJ
faba-77	493	18	companies	company	NOUN
faba-77	493	19	.	.	PUNCT
faba-77	494	1	southern	southern	PROPN
faba-77	494	2	africa	africa	PROPN
faba-77	494	3	business	business	PROPN
faba-77	494	4	review	review	PROPN
faba-77	494	5	,	,	PUNCT
faba-77	494	6	19	19	NUM
faba-77	494	7	(	(	PUNCT
faba-77	494	8	2):52	2):52	NUM
faba-77	494	9	-	-	SYM
faba-77	494	10	73	73	NUM
faba-77	494	11	.	.	PUNCT
faba-77	495	1	sodan	sodan	PROPN
faba-77	495	2	,	,	PUNCT
faba-77	495	3	s.	s.	PROPN
faba-77	495	4	(	(	PUNCT
faba-77	495	5	2015	2015	NUM
faba-77	495	6	)	)	PUNCT
faba-77	495	7	.	.	PUNCT
faba-77	496	1	the	the	DET
faba-77	496	2	impact	impact	NOUN
faba-77	496	3	of	of	ADP
faba-77	496	4	fair	fair	ADJ
faba-77	496	5	value	value	NOUN
faba-77	496	6	accounting	account	VERB
faba-77	496	7	on	on	ADP
faba-77	496	8	earning	earn	VERB
faba-77	496	9	quality	quality	NOUN
faba-77	496	10	in	in	ADP
faba-77	496	11	eastern	eastern	ADJ
faba-77	496	12	european	european	ADJ
faba-77	496	13	countries	country	NOUN
faba-77	496	14	,	,	PUNCT
faba-77	496	15	journal	journal	NOUN
faba-77	496	16	of	of	ADP
faba-77	496	17	economic	economic	ADJ
faba-77	496	18	and	and	CCONJ
faba-77	496	19	finance	finance	NOUN
faba-77	496	20	,	,	PUNCT
faba-77	496	21	32:1769	32:1769	PROPN
faba-77	496	22	-	-	ADJ
faba-77	496	23	1786	1786	NUM
faba-77	496	24	subramanyam	subramanyam	NOUN
faba-77	496	25	,	,	PUNCT
faba-77	496	26	k.r	k.r	PROPN
faba-77	496	27	.	.	PROPN
faba-77	496	28	(	(	PUNCT
faba-77	496	29	1996	1996	NUM
faba-77	496	30	)	)	PUNCT
faba-77	496	31	.	.	PUNCT
faba-77	497	1	the	the	DET
faba-77	497	2	pricing	pricing	NOUN
faba-77	497	3	of	of	ADP
faba-77	497	4	discretionary	discretionary	ADJ
faba-77	497	5	accrual	accrual	ADJ
faba-77	497	6	,	,	PUNCT
faba-77	497	7	journal	journal	NOUN
faba-77	497	8	of	of	ADP
faba-77	497	9	accounting	accounting	NOUN
faba-77	497	10	and	and	CCONJ
faba-77	497	11	economic	economic	ADJ
faba-77	497	12	,	,	PUNCT
faba-77	497	13	22(13):249	22(13):249	NUM
faba-77	497	14	-	-	SYM
faba-77	497	15	281	281	NUM
faba-77	497	16	.	.	PUNCT
faba-77	498	1	tollerson	tollerson	NOUN
faba-77	498	2	,	,	PUNCT
faba-77	498	3	c.d	c.d	PROPN
faba-77	498	4	.	.	PROPN
faba-77	498	5	2012	2012	NUM
faba-77	498	6	.	.	PUNCT
faba-77	499	1	the	the	DET
faba-77	499	2	data	data	NOUN
faba-77	499	3	decision	decision	NOUN
faba-77	499	4	usefulness	usefulness	NOUN
faba-77	499	5	theory	theory	NOUN
faba-77	499	6	:	:	PUNCT
faba-77	499	7	an	an	DET
faba-77	499	8	exploration	exploration	NOUN
faba-77	499	9	of	of	ADP
faba-77	499	10	post	post	NOUN
faba-77	499	11	1998	1998	NUM
faba-77	499	12	,	,	PUNCT
faba-77	499	13	reported	report	VERB
faba-77	499	14	products	product	NOUN
faba-77	499	15	and	and	CCONJ
faba-77	499	16	services	service	NOUN
faba-77	499	17	segment	segment	NOUN
faba-77	499	18	decision	decision	NOUN
faba-77	499	19	data	datum	NOUN
faba-77	499	20	decision	decision	NOUN
faba-77	499	21	usefulness	usefulness	NOUN
faba-77	499	22	,	,	PUNCT
faba-77	499	23	phd	phd	NOUN
faba-77	499	24	dissertation	dissertation	NOUN
faba-77	499	25	,	,	PUNCT
faba-77	499	26	university	university	PROPN
faba-77	499	27	of	of	ADP
faba-77	499	28	houston	houston	PROPN
faba-77	499	29	,	,	PUNCT
faba-77	499	30	us	us	PROPN
faba-77	499	31	.	.	PUNCT
faba-77	500	1	tucker	tucker	PROPN
faba-77	500	2	,	,	PUNCT
faba-77	500	3	j.w	j.w	PROPN
faba-77	500	4	.	.	PROPN
faba-77	500	5	&	&	CCONJ
faba-77	500	6	zarowi	zarowi	PROPN
faba-77	500	7	,	,	PUNCT
faba-77	500	8	p.a	p.a	PROPN
faba-77	500	9	.	.	PROPN
faba-77	500	10	(	(	PUNCT
faba-77	500	11	2006	2006	NUM
faba-77	500	12	)	)	PUNCT
faba-77	500	13	.	.	PUNCT
faba-77	501	1	does	do	AUX
faba-77	501	2	income	income	NOUN
faba-77	501	3	smoothing	smooth	VERB
faba-77	501	4	improve	improve	VERB
faba-77	501	5	earnings	earning	NOUN
faba-77	501	6	informativeness	informativeness	NOUN
faba-77	501	7	,	,	PUNCT
faba-77	501	8	the	the	DET
faba-77	501	9	accounting	accounting	NOUN
faba-77	501	10	review	review	NOUN
faba-77	501	11	,	,	PUNCT
faba-77	501	12	81(1):251	81(1):251	NUM
faba-77	501	13	-	-	PUNCT
faba-77	501	14	270	270	NUM
faba-77	501	15	.	.	PUNCT
faba-77	502	1	watts	watts	PROPN
faba-77	502	2	,	,	PUNCT
faba-77	502	3	r.l	r.l	PROPN
faba-77	502	4	.	.	PROPN
faba-77	502	5	(	(	PUNCT
faba-77	502	6	2003	2003	NUM
faba-77	502	7	)	)	PUNCT
faba-77	502	8	.	.	PUNCT
faba-77	503	1	conservatism	conservatism	NOUN
faba-77	503	2	in	in	ADP
faba-77	503	3	accounting	account	VERB
faba-77	503	4	part	part	NOUN
faba-77	504	1	i	i	PRON
faba-77	504	2	:	:	PUNCT
faba-77	504	3	explanation	explanation	NOUN
faba-77	504	4	and	and	CCONJ
faba-77	504	5	implication	implication	NOUN
faba-77	504	6	,	,	PUNCT
faba-77	504	7	accounting	accounting	NOUN
faba-77	504	8	horizon	horizon	NOUN
faba-77	504	9	,	,	PUNCT
faba-77	504	10	17(3	17(3	NUM
faba-77	504	11	):	):	PUNCT
faba-77	504	12	207	207	NUM
faba-77	504	13	-	-	SYM
faba-77	504	14	221	221	NUM
faba-77	504	15	.	.	PUNCT
faba-77	505	1	xu	xu	PROPN
faba-77	505	2	,	,	PUNCT
faba-77	505	3	j.	j.	PROPN
faba-77	505	4	&	&	CCONJ
faba-77	505	5	lu	lu	PROPN
faba-77	505	6	,	,	PUNCT
faba-77	505	7	c.	c.	PROPN
faba-77	505	8	(	(	PUNCT
faba-77	505	9	2008	2008	NUM
faba-77	505	10	)	)	PUNCT
faba-77	505	11	.	.	PUNCT
faba-77	506	1	accounting	account	VERB
faba-77	506	2	conservatism	conservatism	NOUN
faba-77	506	3	:	:	PUNCT
faba-77	506	4	a	a	DET
faba-77	506	5	study	study	NOUN
faba-77	506	6	of	of	ADP
faba-77	506	7	market	market	NOUN
faba-77	506	8	level	level	NOUN
faba-77	506	9	and	and	CCONJ
faba-77	506	10	firm	firm	ADJ
faba-77	506	11	level	level	NOUN
faba-77	506	12	explanatory	explanatory	ADJ
faba-77	506	13	factors	factor	NOUN
faba-77	506	14	,	,	PUNCT
faba-77	506	15	china	china	PROPN
faba-77	506	16	journal	journal	PROPN
faba-77	506	17	of	of	ADP
faba-77	506	18	accounting	accounting	PROPN
faba-77	506	19	research	research	NOUN
faba-77	506	20	,	,	PUNCT
faba-77	506	21	1(1):11	1(1):11	PROPN
faba-77	506	22	-	-	SYM
faba-77	506	23	29	29	NUM
faba-77	506	24	.	.	PUNCT
faba-77	507	1	yeboah	yeboah	PROPN
faba-77	507	2	,	,	PUNCT
faba-77	507	3	b.	b.	PROPN
faba-77	507	4	&	&	CCONJ
faba-77	507	5	yeboah	yeboah	PROPN
faba-77	507	6	,	,	PUNCT
faba-77	507	7	m.	m.	NOUN
faba-77	507	8	(	(	PUNCT
faba-77	507	9	2015	2015	NUM
faba-77	507	10	)	)	PUNCT
faba-77	507	11	.	.	PUNCT
faba-77	508	1	when	when	SCONJ
faba-77	508	2	is	be	AUX
faba-77	508	3	accounting	account	VERB
faba-77	508	4	quality	quality	NOUN
faba-77	508	5	improved	improve	VERB
faba-77	508	6	?	?	PUNCT
faba-77	509	1	assessing	assess	VERB
faba-77	509	2	the	the	DET
faba-77	509	3	earnings	earning	NOUN
faba-77	509	4	management	management	NOUN
faba-77	509	5	effect	effect	NOUN
faba-77	509	6	of	of	ADP
faba-77	509	7	ifrs	ifrs	PROPN
faba-77	509	8	for	for	ADP
faba-77	509	9	south	south	PROPN
faba-77	509	10	africa	africa	PROPN
faba-77	509	11	,	,	PUNCT
faba-77	509	12	international	international	ADJ
faba-77	509	13	journal	journal	NOUN
faba-77	509	14	of	of	ADP
faba-77	509	15	accounting	accounting	NOUN
faba-77	509	16	and	and	CCONJ
faba-77	509	17	financial	financial	ADJ
faba-77	509	18	management	management	NOUN
faba-77	509	19	research	research	NOUN
faba-77	509	20	,	,	PUNCT
faba-77	509	21	5(2):1	5(2):1	PROPN
faba-77	509	22	-	-	SYM
faba-77	509	23	16	16	NUM
faba-77	509	24	.	.	PUNCT
faba-77	510	1	yeh	yeh	PROPN
faba-77	510	2	,	,	PUNCT
faba-77	510	3	y.m.c	y.m.c	PROPN
faba-77	510	4	.	.	PROPN
faba-77	510	5	,	,	PUNCT
faba-77	510	6	chen	chen	PROPN
faba-77	510	7	,	,	PUNCT
faba-77	510	8	h.	h.	PROPN
faba-77	510	9	&	&	CCONJ
faba-77	510	10	wu	wu	PROPN
faba-77	510	11	,	,	PUNCT
faba-77	510	12	m.	m.	NOUN
faba-77	510	13	(	(	PUNCT
faba-77	510	14	2014	2014	NUM
faba-77	510	15	)	)	PUNCT
faba-77	510	16	.	.	PUNCT
faba-77	511	1	can	can	AUX
faba-77	511	2	information	information	VERB
faba-77	511	3	transparency	transparency	NOUN
faba-77	511	4	improve	improve	VERB
faba-77	511	5	earnings	earning	NOUN
faba-77	511	6	quality	quality	NOUN
faba-77	511	7	attribute	attribute	NOUN
faba-77	511	8	?	?	PUNCT
faba-77	512	1	evidence	evidence	NOUN
faba-77	512	2	from	from	ADP
faba-77	512	3	an	an	DET
faba-77	512	4	enhanced	enhanced	ADJ
faba-77	512	5	disclosure	disclosure	NOUN
faba-77	512	6	regime	regime	NOUN
faba-77	512	7	in	in	ADP
faba-77	512	8	taiwan	taiwan	PROPN
faba-77	512	9	,	,	PUNCT
faba-77	512	10	emerging	emerge	VERB
faba-77	512	11	market	market	NOUN
faba-77	512	12	finance	finance	NOUN
faba-77	512	13	and	and	CCONJ
faba-77	512	14	trade	trade	NOUN
faba-77	512	15	,	,	PUNCT
faba-77	512	16	50(4	50(4	NUM
faba-77	512	17	):	):	PUNCT
faba-77	512	18	237	237	NUM
faba-77	512	19	-253	-253	PROPN
faba-77	512	20	.	.	PUNCT
faba-77	513	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1867869	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1867869	PROPN
faba-77	513	2	finance	finance	NOUN
faba-77	513	3	,	,	PUNCT
faba-77	513	4	accounting	accounting	NOUN
faba-77	513	5	and	and	CCONJ
faba-77	513	6	business	business	NOUN
faba-77	513	7	analysis	analysis	NOUN
faba-77	513	8	3	3	NUM
faba-77	513	9	(	(	PUNCT
faba-77	513	10	1	1	NUM
faba-77	513	11	)	)	PUNCT
faba-77	513	12	2021	2021	NUM
faba-77	513	13	17	17	NUM
faba-77	513	14	appendix	appendix	NOUN
faba-77	513	15	1	1	NUM
faba-77	513	16	description	description	NOUN
faba-77	513	17	of	of	ADP
faba-77	513	18	variables	variable	NOUN
faba-77	513	19	variable	variable	ADJ
faba-77	513	20	symbol	symbol	NOUN
faba-77	513	21	variable	variable	ADJ
faba-77	513	22	definition	definition	NOUN
faba-77	513	23	aq	aq	VERB
faba-77	513	24	accrual	accrual	ADJ
faba-77	513	25	quality	quality	NOUN
faba-77	513	26	the	the	DET
faba-77	513	27	standard	standard	ADJ
faba-77	513	28	deviation	deviation	NOUN
faba-77	513	29	of	of	ADP
faba-77	513	30	the	the	DET
faba-77	513	31	residual	residual	NOUN
faba-77	513	32	from	from	ADP
faba-77	513	33	a	a	DET
faba-77	513	34	regression	regression	NOUN
faba-77	513	35	of	of	ADP
faba-77	513	36	working	work	VERB
faba-77	513	37	capital	capital	NOUN
faba-77	513	38	,	,	PUNCT
faba-77	513	39	on	on	ADP
faba-77	513	40	prior	prior	ADV
faba-77	513	41	,	,	PUNCT
faba-77	513	42	current	current	ADJ
faba-77	513	43	and	and	CCONJ
faba-77	513	44	future	future	ADJ
faba-77	513	45	cash	cash	NOUN
faba-77	513	46	flow	flow	NOUN
faba-77	513	47	from	from	ADP
faba-77	513	48	operations	operation	NOUN
faba-77	513	49	,	,	PUNCT
faba-77	513	50	sales	sale	NOUN
faba-77	513	51	and	and	CCONJ
faba-77	513	52	properties	property	NOUN
faba-77	513	53	plants	plant	NOUN
faba-77	513	54	and	and	CCONJ
faba-77	513	55	equipment	equipment	NOUN
faba-77	513	56	;	;	PUNCT
faba-77	513	57	all	all	DET
faba-77	513	58	variables	variable	NOUN
faba-77	513	59	are	be	AUX
faba-77	513	60	scaled	scale	VERB
faba-77	513	61	by	by	ADP
faba-77	513	62	asset	asset	NOUN
faba-77	513	63	at	at	ADP
faba-77	513	64	beginning	beginning	NOUN
faba-77	513	65	of	of	ADP
faba-77	513	66	the	the	DET
faba-77	513	67	year	year	NOUN
faba-77	513	68	conser1	conser1	NOUN
faba-77	513	69	conditional	conditional	ADJ
faba-77	513	70	conservatism	conservatism	NOUN
faba-77	513	71	the	the	DET
faba-77	513	72	ratio	ratio	NOUN
faba-77	513	73	of	of	ADP
faba-77	513	74	coefficient	coefficient	NOUN
faba-77	513	75	of	of	ADP
faba-77	513	76	bad	bad	ADJ
faba-77	513	77	news	news	NOUN
faba-77	513	78	to	to	ADP
faba-77	513	79	the	the	DET
faba-77	513	80	coefficient	coefficient	NOUN
faba-77	513	81	of	of	ADP
faba-77	513	82	good	good	ADJ
faba-77	513	83	news	news	NOUN
faba-77	513	84	,	,	PUNCT
faba-77	513	85	obtained	obtain	VERB
faba-77	513	86	from	from	ADP
faba-77	513	87	a	a	DET
faba-77	513	88	regression	regression	NOUN
faba-77	513	89	of	of	ADP
faba-77	513	90	earnings	earning	NOUN
faba-77	513	91	per	per	ADP
faba-77	513	92	share	share	NOUN
faba-77	513	93	deflated	deflate	VERB
faba-77	513	94	by	by	ADP
faba-77	513	95	prior	prior	ADJ
faba-77	513	96	price	price	NOUN
faba-77	513	97	per	per	ADP
faba-77	513	98	share	share	NOUN
faba-77	513	99	on	on	ADP
faba-77	513	100	return	return	NOUN
faba-77	513	101	conser2	conser2	NOUN
faba-77	513	102	unconditional	unconditional	ADJ
faba-77	513	103	conservatism	conservatism	NOUN
faba-77	513	104	the	the	DET
faba-77	513	105	book	book	NOUN
faba-77	513	106	to	to	ADP
faba-77	513	107	market	market	NOUN
faba-77	513	108	ratio	ratio	NOUN
faba-77	513	109	persist	persist	ADJ
faba-77	513	110	earnings	earning	NOUN
faba-77	513	111	persistence	persistence	NOUN
faba-77	513	112	the	the	DET
faba-77	513	113	slope	slope	NOUN
faba-77	513	114	coefficient	coefficient	NOUN
faba-77	513	115	from	from	ADP
faba-77	513	116	a	a	DET
faba-77	513	117	regression	regression	NOUN
faba-77	513	118	of	of	ADP
faba-77	513	119	profit	profit	NOUN
faba-77	513	120	before	before	ADP
faba-77	513	121	extraordinary	extraordinary	ADJ
faba-77	513	122	item	item	NOUN
faba-77	513	123	,	,	PUNCT
faba-77	513	124	scaled	scale	VERB
faba-77	513	125	by	by	ADP
faba-77	513	126	asset	asset	NOUN
faba-77	513	127	beginning	beginning	NOUN
faba-77	513	128	of	of	ADP
faba-77	513	129	the	the	DET
faba-77	513	130	year	year	NOUN
faba-77	513	131	,	,	PUNCT
faba-77	513	132	on	on	ADP
faba-77	513	133	previous	previous	ADJ
faba-77	513	134	profit	profit	NOUN
faba-77	513	135	before	before	ADP
faba-77	513	136	extraordinary	extraordinary	ADJ
faba-77	513	137	item	item	NOUN
faba-77	513	138	scaled	scale	VERB
faba-77	513	139	by	by	ADP
faba-77	513	140	asset	asset	NOUN
faba-77	513	141	beginning	beginning	NOUN
faba-77	513	142	of	of	ADP
faba-77	513	143	the	the	DET
faba-77	513	144	year	year	NOUN
faba-77	513	145	predict	predict	VERB
faba-77	513	146	earnings	earning	NOUN
faba-77	513	147	predictability	predictability	NOUN
faba-77	513	148	the	the	DET
faba-77	513	149	square	square	ADJ
faba-77	513	150	root	root	NOUN
faba-77	513	151	of	of	ADP
faba-77	513	152	the	the	DET
faba-77	513	153	error	error	NOUN
faba-77	513	154	variance	variance	NOUN
faba-77	513	155	from	from	ADP
faba-77	513	156	earnings	earning	NOUN
faba-77	513	157	persistence	persistence	NOUN
faba-77	513	158	model	model	NOUN
faba-77	513	159	smooth	smooth	ADJ
faba-77	513	160	earnings	earning	NOUN
faba-77	513	161	smoothness	smoothness	ADJ
faba-77	513	162	the	the	DET
faba-77	513	163	ratio	ratio	NOUN
faba-77	513	164	of	of	ADP
faba-77	513	165	operating	operate	VERB
faba-77	513	166	income	income	NOUN
faba-77	513	167	deflated	deflate	VERB
faba-77	513	168	by	by	ADP
faba-77	513	169	asset	asset	NOUN
faba-77	513	170	beginning	beginning	NOUN
faba-77	513	171	of	of	ADP
faba-77	513	172	the	the	DET
faba-77	513	173	year	year	NOUN
faba-77	513	174	to	to	ADP
faba-77	513	175	the	the	DET
faba-77	513	176	standard	standard	ADJ
faba-77	513	177	deviation	deviation	NOUN
faba-77	513	178	of	of	ADP
faba-77	513	179	cash	cash	NOUN
faba-77	513	180	flow	flow	NOUN
faba-77	513	181	,	,	PUNCT
faba-77	513	182	scaled	scale	VERB
faba-77	513	183	by	by	ADP
faba-77	513	184	asset	asset	NOUN
faba-77	513	185	beginning	beginning	NOUN
faba-77	513	186	of	of	ADP
faba-77	513	187	the	the	DET
faba-77	513	188	year	year	NOUN
faba-77	513	189	;	;	PUNCT
faba-77	513	190	the	the	DET
faba-77	513	191	standard	standard	ADJ
faba-77	513	192	deviation	deviation	NOUN
faba-77	513	193	is	be	AUX
faba-77	513	194	computed	compute	VERB
faba-77	513	195	over	over	ADP
faba-77	513	196	5	5	NUM
faba-77	513	197	-	-	PUNCT
faba-77	513	198	years	year	NOUN
faba-77	513	199	period	period	NOUN
faba-77	513	200	roa	roa	PROPN
faba-77	513	201	return	return	NOUN
faba-77	513	202	on	on	ADP
faba-77	513	203	assets	asset	NOUN
faba-77	513	204	the	the	DET
faba-77	513	205	ratio	ratio	NOUN
faba-77	513	206	of	of	ADP
faba-77	513	207	earnings	earning	NOUN
faba-77	513	208	before	before	ADP
faba-77	513	209	interest	interest	NOUN
faba-77	513	210	and	and	CCONJ
faba-77	513	211	tax	tax	NOUN
faba-77	513	212	and	and	CCONJ
faba-77	513	213	total	total	ADJ
faba-77	513	214	assets	asset	NOUN
faba-77	513	215	tobinq	tobinq	ADJ
faba-77	513	216	tobinq	tobinq	NOUN
faba-77	513	217	the	the	DET
faba-77	513	218	market	market	NOUN
faba-77	513	219	value	value	NOUN
faba-77	513	220	of	of	ADP
faba-77	513	221	firm	firm	ADJ
faba-77	513	222	plus	plus	CCONJ
faba-77	513	223	debts	debt	NOUN
faba-77	513	224	divided	divide	VERB
faba-77	513	225	by	by	ADP
faba-77	513	226	total	total	ADJ
faba-77	513	227	assets	asset	NOUN
faba-77	513	228	.	.	PUNCT
faba-77	514	1	size	size	NOUN
faba-77	514	2	size	size	NOUN
faba-77	514	3	the	the	DET
faba-77	514	4	natural	natural	ADJ
faba-77	514	5	logarithm	logarithm	NOUN
faba-77	514	6	of	of	ADP
faba-77	514	7	total	total	ADJ
faba-77	514	8	assets	asset	NOUN
faba-77	514	9	leverage	leverage	NOUN
faba-77	514	10	leverage	leverage	VERB
faba-77	514	11	the	the	DET
faba-77	514	12	ratio	ratio	NOUN
faba-77	514	13	of	of	ADP
faba-77	514	14	debts	debt	NOUN
faba-77	514	15	over	over	ADP
faba-77	514	16	total	total	ADJ
faba-77	514	17	asset	asset	NOUN
faba-77	514	18	growth	growth	NOUN
faba-77	514	19	growth	growth	VERB
faba-77	514	20	the	the	DET
faba-77	514	21	growth	growth	NOUN
faba-77	514	22	rate	rate	NOUN
faba-77	514	23	in	in	ADP
faba-77	514	24	revenue	revenue	NOUN
faba-77	514	25	.	.	PUNCT
faba-77	515	1	aeqp	aeqp	NOUN
faba-77	515	2	aggregate	aggregate	VERB
faba-77	515	3	earnings	earning	NOUN
faba-77	515	4	quality	quality	NOUN
faba-77	515	5	property	property	NOUN
faba-77	515	6	average	average	NOUN
faba-77	515	7	of	of	ADP
faba-77	515	8	aq	aq	ADP
faba-77	515	9	,	,	PUNCT
faba-77	515	10	conser	conser	NOUN
faba-77	515	11	,	,	PUNCT
faba-77	515	12	persist	persist	ADJ
faba-77	515	13	,	,	PUNCT
faba-77	515	14	predict	predict	VERB
faba-77	515	15	and	and	CCONJ
faba-77	515	16	smooth	smooth	ADJ
faba-77	515	17	.	.	PUNCT
faba-77	516	1	innate	innate	ADJ
faba-77	516	2	innate	innate	ADJ
faba-77	516	3	innate	innate	ADJ
faba-77	516	4	component	component	NOUN
faba-77	516	5	of	of	ADP
faba-77	516	6	earnings	earning	NOUN
faba-77	516	7	quality	quality	NOUN
faba-77	516	8	property	property	NOUN
faba-77	516	9	discre	discre	NOUN
faba-77	516	10	discretionary	discretionary	ADJ
faba-77	516	11	discretionary	discretionary	ADJ
faba-77	516	12	component	component	NOUN
faba-77	516	13	of	of	ADP
faba-77	516	14	earnings	earning	NOUN
faba-77	516	15	quality	quality	NOUN
faba-77	516	16	property	property	NOUN