id	sid	tid	token	lemma	pos
fbem-20435	1	1	frontiers	frontier	NOUN
fbem-20435	1	2	in	in	ADP
fbem-20435	1	3	business	business	NOUN
fbem-20435	1	4	,	,	PUNCT
fbem-20435	1	5	economics	economic	NOUN
fbem-20435	1	6	and	and	CCONJ
fbem-20435	1	7	management	management	NOUN
fbem-20435	1	8	issn	issn	PROPN
fbem-20435	1	9	:	:	PUNCT
fbem-20435	1	10	2766	2766	NUM
fbem-20435	1	11	-	-	PUNCT
fbem-20435	1	12	824x	824x	NUM
fbem-20435	1	13	|	|	ADJ
fbem-20435	1	14	vol	vol	NOUN
fbem-20435	1	15	.	.	PUNCT
fbem-20435	2	1	14	14	NUM
fbem-20435	2	2	,	,	PUNCT
fbem-20435	2	3	no	no	INTJ
fbem-20435	2	4	.	.	NOUN
fbem-20435	2	5	3	3	NUM
fbem-20435	2	6	,	,	PUNCT
fbem-20435	2	7	2024	2024	NUM
fbem-20435	2	8	52	52	NUM
fbem-20435	2	9	a	a	DET
fbem-20435	2	10	review	review	NOUN
fbem-20435	2	11	and	and	CCONJ
fbem-20435	2	12	prospect	prospect	NOUN
fbem-20435	2	13	of	of	ADP
fbem-20435	2	14	corporate	corporate	ADJ
fbem-20435	2	15	text	text	NOUN
fbem-20435	2	16	information	information	NOUN
fbem-20435	2	17	tone	tone	NOUN
fbem-20435	2	18	management	management	NOUN
fbem-20435	2	19	yiming	yiming	PROPN
fbem-20435	2	20	wang	wang	PROPN
fbem-20435	2	21	chongqing	chongqing	PROPN
fbem-20435	2	22	jiaotong	jiaotong	PROPN
fbem-20435	2	23	university	university	PROPN
fbem-20435	2	24	,	,	PUNCT
fbem-20435	2	25	china	china	PROPN
fbem-20435	2	26	abstract	abstract	PROPN
fbem-20435	2	27	:	:	PUNCT
fbem-20435	2	28	with	with	ADP
fbem-20435	2	29	the	the	DET
fbem-20435	2	30	development	development	NOUN
fbem-20435	2	31	of	of	ADP
fbem-20435	2	32	society	society	NOUN
fbem-20435	2	33	and	and	CCONJ
fbem-20435	2	34	technological	technological	ADJ
fbem-20435	2	35	progress	progress	NOUN
fbem-20435	2	36	,	,	PUNCT
fbem-20435	2	37	on	on	ADP
fbem-20435	2	38	the	the	DET
fbem-20435	2	39	one	one	NUM
fbem-20435	2	40	hand	hand	NOUN
fbem-20435	2	41	,	,	PUNCT
fbem-20435	2	42	the	the	DET
fbem-20435	2	43	academic	academic	ADJ
fbem-20435	2	44	and	and	CCONJ
fbem-20435	2	45	practical	practical	ADJ
fbem-20435	2	46	circles	circle	NOUN
fbem-20435	2	47	are	be	AUX
fbem-20435	2	48	paying	pay	VERB
fbem-20435	2	49	more	more	ADJ
fbem-20435	2	50	attention	attention	NOUN
fbem-20435	2	51	to	to	ADP
fbem-20435	2	52	the	the	DET
fbem-20435	2	53	text	text	NOUN
fbem-20435	2	54	information	information	NOUN
fbem-20435	2	55	such	such	ADJ
fbem-20435	2	56	as	as	ADP
fbem-20435	2	57	the	the	DET
fbem-20435	2	58	non	non	ADJ
fbem-20435	2	59	-	-	ADJ
fbem-20435	2	60	financial	financial	ADJ
fbem-20435	2	61	report	report	NOUN
fbem-20435	2	62	of	of	ADP
fbem-20435	2	63	enterprises	enterprise	NOUN
fbem-20435	2	64	.	.	PUNCT
fbem-20435	3	1	on	on	ADP
fbem-20435	3	2	the	the	DET
fbem-20435	3	3	other	other	ADJ
fbem-20435	3	4	hand	hand	NOUN
fbem-20435	3	5	,	,	PUNCT
fbem-20435	3	6	the	the	DET
fbem-20435	3	7	progress	progress	NOUN
fbem-20435	3	8	of	of	ADP
fbem-20435	3	9	computer	computer	NOUN
fbem-20435	3	10	technology	technology	NOUN
fbem-20435	3	11	has	have	AUX
fbem-20435	3	12	made	make	VERB
fbem-20435	3	13	it	it	PRON
fbem-20435	3	14	possible	possible	ADJ
fbem-20435	3	15	to	to	PART
fbem-20435	3	16	obtain	obtain	VERB
fbem-20435	3	17	and	and	CCONJ
fbem-20435	3	18	quantify	quantify	VERB
fbem-20435	3	19	text	text	NOUN
fbem-20435	3	20	information	information	NOUN
fbem-20435	3	21	.	.	PUNCT
fbem-20435	4	1	tone	tone	NOUN
fbem-20435	4	2	is	be	AUX
fbem-20435	4	3	one	one	NUM
fbem-20435	4	4	of	of	ADP
fbem-20435	4	5	the	the	DET
fbem-20435	4	6	important	important	ADJ
fbem-20435	4	7	characteristics	characteristic	NOUN
fbem-20435	4	8	of	of	ADP
fbem-20435	4	9	text	text	NOUN
fbem-20435	4	10	information	information	NOUN
fbem-20435	4	11	,	,	PUNCT
fbem-20435	4	12	which	which	PRON
fbem-20435	4	13	refers	refer	VERB
fbem-20435	4	14	to	to	ADP
fbem-20435	4	15	the	the	DET
fbem-20435	4	16	positive	positive	ADJ
fbem-20435	4	17	or	or	CCONJ
fbem-20435	4	18	negative	negative	ADJ
fbem-20435	4	19	emotional	emotional	ADJ
fbem-20435	4	20	tendencies	tendency	NOUN
fbem-20435	4	21	while	while	SCONJ
fbem-20435	4	22	disclosing	disclose	VERB
fbem-20435	4	23	text	text	NOUN
fbem-20435	4	24	information	information	NOUN
fbem-20435	4	25	.	.	PUNCT
fbem-20435	5	1	enterprises	enterprise	NOUN
fbem-20435	5	2	manipulate	manipulate	VERB
fbem-20435	5	3	text	text	NOUN
fbem-20435	5	4	messages	message	NOUN
fbem-20435	5	5	for	for	ADP
fbem-20435	5	6	profit	profit	NOUN
fbem-20435	5	7	through	through	ADP
fbem-20435	5	8	tone	tone	NOUN
fbem-20435	5	9	management	management	NOUN
fbem-20435	5	10	,	,	PUNCT
fbem-20435	5	11	which	which	PRON
fbem-20435	5	12	has	have	VERB
fbem-20435	5	13	certain	certain	ADJ
fbem-20435	5	14	economic	economic	ADJ
fbem-20435	5	15	consequences	consequence	NOUN
fbem-20435	5	16	.	.	PUNCT
fbem-20435	6	1	this	this	DET
fbem-20435	6	2	paper	paper	NOUN
fbem-20435	6	3	systematically	systematically	ADV
fbem-20435	6	4	reviews	review	VERB
fbem-20435	6	5	the	the	DET
fbem-20435	6	6	acquisition	acquisition	NOUN
fbem-20435	6	7	and	and	CCONJ
fbem-20435	6	8	measurement	measurement	NOUN
fbem-20435	6	9	methods	method	NOUN
fbem-20435	6	10	of	of	ADP
fbem-20435	6	11	text	text	NOUN
fbem-20435	6	12	information	information	NOUN
fbem-20435	6	13	tone	tone	NOUN
fbem-20435	6	14	,	,	PUNCT
fbem-20435	6	15	and	and	CCONJ
fbem-20435	6	16	reviews	review	VERB
fbem-20435	6	17	the	the	DET
fbem-20435	6	18	existing	exist	VERB
fbem-20435	6	19	literature	literature	NOUN
fbem-20435	6	20	on	on	ADP
fbem-20435	6	21	the	the	DET
fbem-20435	6	22	influence	influence	NOUN
fbem-20435	6	23	factors	factor	NOUN
fbem-20435	6	24	and	and	CCONJ
fbem-20435	6	25	economic	economic	ADJ
fbem-20435	6	26	consequences	consequence	NOUN
fbem-20435	6	27	of	of	ADP
fbem-20435	6	28	tone	tone	NOUN
fbem-20435	6	29	management	management	NOUN
fbem-20435	6	30	,	,	PUNCT
fbem-20435	6	31	so	so	SCONJ
fbem-20435	6	32	as	as	SCONJ
fbem-20435	6	33	to	to	PART
fbem-20435	6	34	provide	provide	VERB
fbem-20435	6	35	direction	direction	NOUN
fbem-20435	6	36	and	and	CCONJ
fbem-20435	6	37	reference	reference	NOUN
fbem-20435	6	38	for	for	ADP
fbem-20435	6	39	future	future	ADJ
fbem-20435	6	40	research	research	NOUN
fbem-20435	6	41	on	on	ADP
fbem-20435	6	42	text	text	NOUN
fbem-20435	6	43	information	information	NOUN
fbem-20435	6	44	and	and	CCONJ
fbem-20435	6	45	tone	tone	NOUN
fbem-20435	6	46	management	management	NOUN
fbem-20435	6	47	.	.	PUNCT
fbem-20435	7	1	keywords	keyword	NOUN
fbem-20435	7	2	:	:	PUNCT
fbem-20435	7	3	text	text	NOUN
fbem-20435	7	4	information	information	NOUN
fbem-20435	7	5	,	,	PUNCT
fbem-20435	7	6	tone	tone	NOUN
fbem-20435	7	7	management	management	NOUN
fbem-20435	7	8	,	,	PUNCT
fbem-20435	7	9	information	information	NOUN
fbem-20435	7	10	disclosure	disclosure	NOUN
fbem-20435	7	11	,	,	PUNCT
fbem-20435	7	12	text	text	NOUN
fbem-20435	7	13	analytics	analytic	NOUN
fbem-20435	7	14	.	.	PUNCT
fbem-20435	8	1	1	1	X
fbem-20435	8	2	.	.	X
fbem-20435	8	3	introduction	introduction	NOUN
fbem-20435	8	4	generally	generally	ADV
fbem-20435	8	5	speaking	speak	VERB
fbem-20435	8	6	,	,	PUNCT
fbem-20435	8	7	enterprises	enterprise	NOUN
fbem-20435	8	8	disclose	disclose	VERB
fbem-20435	8	9	information	information	NOUN
fbem-20435	8	10	to	to	ADP
fbem-20435	8	11	the	the	DET
fbem-20435	8	12	market	market	NOUN
fbem-20435	8	13	in	in	ADP
fbem-20435	8	14	the	the	DET
fbem-20435	8	15	form	form	NOUN
fbem-20435	8	16	of	of	ADP
fbem-20435	8	17	digital	digital	ADJ
fbem-20435	8	18	information	information	NOUN
fbem-20435	8	19	and	and	CCONJ
fbem-20435	8	20	text	text	NOUN
fbem-20435	8	21	information	information	NOUN
fbem-20435	8	22	to	to	PART
fbem-20435	8	23	convey	convey	VERB
fbem-20435	8	24	the	the	DET
fbem-20435	8	25	business	business	NOUN
fbem-20435	8	26	status	status	NOUN
fbem-20435	8	27	and	and	CCONJ
fbem-20435	8	28	development	development	NOUN
fbem-20435	8	29	prospects	prospect	NOUN
fbem-20435	8	30	of	of	ADP
fbem-20435	8	31	the	the	DET
fbem-20435	8	32	enterprise	enterprise	NOUN
fbem-20435	8	33	,	,	PUNCT
fbem-20435	8	34	which	which	PRON
fbem-20435	8	35	is	be	AUX
fbem-20435	8	36	conducive	conducive	ADJ
fbem-20435	8	37	to	to	PART
fbem-20435	8	38	maintain	maintain	VERB
fbem-20435	8	39	market	market	NOUN
fbem-20435	8	40	competitiveness	competitiveness	NOUN
fbem-20435	8	41	,	,	PUNCT
fbem-20435	8	42	obtain	obtain	VERB
fbem-20435	8	43	more	more	ADJ
fbem-20435	8	44	resources	resource	NOUN
fbem-20435	8	45	and	and	CCONJ
fbem-20435	8	46	benefits	benefit	NOUN
fbem-20435	8	47	,	,	PUNCT
fbem-20435	8	48	achieve	achieve	VERB
fbem-20435	8	49	sustainable	sustainable	ADJ
fbem-20435	8	50	and	and	CCONJ
fbem-20435	8	51	healthy	healthy	ADJ
fbem-20435	8	52	development	development	NOUN
fbem-20435	8	53	,	,	PUNCT
fbem-20435	8	54	as	as	ADV
fbem-20435	8	55	well	well	ADV
fbem-20435	8	56	as	as	ADP
fbem-20435	8	57	effectively	effectively	ADV
fbem-20435	8	58	alleviate	alleviate	VERB
fbem-20435	8	59	the	the	DET
fbem-20435	8	60	information	information	NOUN
fbem-20435	8	61	asymmetry	asymmetry	NOUN
fbem-20435	8	62	of	of	ADP
fbem-20435	8	63	the	the	DET
fbem-20435	8	64	capital	capital	NOUN
fbem-20435	8	65	market	market	NOUN
fbem-20435	8	66	.	.	PUNCT
fbem-20435	9	1	digital	digital	ADJ
fbem-20435	9	2	information	information	NOUN
fbem-20435	9	3	,	,	PUNCT
fbem-20435	9	4	such	such	ADJ
fbem-20435	9	5	as	as	ADP
fbem-20435	9	6	corporate	corporate	ADJ
fbem-20435	9	7	accounting	accounting	NOUN
fbem-20435	9	8	statements	statement	NOUN
fbem-20435	9	9	,	,	PUNCT
fbem-20435	9	10	is	be	AUX
fbem-20435	9	11	the	the	DET
fbem-20435	9	12	main	main	ADJ
fbem-20435	9	13	form	form	NOUN
fbem-20435	9	14	of	of	ADP
fbem-20435	9	15	corporate	corporate	ADJ
fbem-20435	9	16	financial	financial	ADJ
fbem-20435	9	17	information	information	NOUN
fbem-20435	9	18	disclosure	disclosure	NOUN
fbem-20435	9	19	,	,	PUNCT
fbem-20435	9	20	which	which	PRON
fbem-20435	9	21	can	can	AUX
fbem-20435	9	22	objectively	objectively	ADV
fbem-20435	9	23	and	and	CCONJ
fbem-20435	9	24	accurately	accurately	ADV
fbem-20435	9	25	reflect	reflect	VERB
fbem-20435	9	26	the	the	DET
fbem-20435	9	27	company	company	NOUN
fbem-20435	9	28	's	's	PART
fbem-20435	9	29	operating	operating	NOUN
fbem-20435	9	30	conditions	condition	NOUN
fbem-20435	9	31	,	,	PUNCT
fbem-20435	9	32	and	and	CCONJ
fbem-20435	9	33	has	have	AUX
fbem-20435	9	34	been	be	AUX
fbem-20435	9	35	the	the	DET
fbem-20435	9	36	focus	focus	NOUN
fbem-20435	9	37	of	of	ADP
fbem-20435	9	38	all	all	DET
fbem-20435	9	39	stakeholders	stakeholder	NOUN
fbem-20435	9	40	for	for	ADP
fbem-20435	9	41	long	long	ADJ
fbem-20435	9	42	time	time	NOUN
fbem-20435	9	43	.	.	PUNCT
fbem-20435	10	1	with	with	ADP
fbem-20435	10	2	the	the	DET
fbem-20435	10	3	progress	progress	NOUN
fbem-20435	10	4	of	of	ADP
fbem-20435	10	5	society	society	NOUN
fbem-20435	10	6	and	and	CCONJ
fbem-20435	10	7	economic	economic	ADJ
fbem-20435	10	8	development	development	NOUN
fbem-20435	10	9	,	,	PUNCT
fbem-20435	10	10	the	the	DET
fbem-20435	10	11	importance	importance	NOUN
fbem-20435	10	12	of	of	ADP
fbem-20435	10	13	text	text	NOUN
fbem-20435	10	14	information	information	NOUN
fbem-20435	10	15	disclosed	disclose	VERB
fbem-20435	10	16	by	by	ADP
fbem-20435	10	17	enterprises	enterprise	NOUN
fbem-20435	10	18	is	be	AUX
fbem-20435	10	19	increasing	increase	VERB
fbem-20435	10	20	day	day	NOUN
fbem-20435	10	21	by	by	ADP
fbem-20435	10	22	day	day	NOUN
fbem-20435	10	23	.	.	PUNCT
fbem-20435	11	1	by	by	ADP
fbem-20435	11	2	publishing	publish	VERB
fbem-20435	11	3	social	social	ADJ
fbem-20435	11	4	responsibility	responsibility	NOUN
fbem-20435	11	5	reports	report	NOUN
fbem-20435	11	6	,	,	PUNCT
fbem-20435	11	7	sustainable	sustainable	ADJ
fbem-20435	11	8	development	development	NOUN
fbem-20435	11	9	reports	report	NOUN
fbem-20435	11	10	,	,	PUNCT
fbem-20435	11	11	annual	annual	ADJ
fbem-20435	11	12	reports	report	NOUN
fbem-20435	11	13	,	,	PUNCT
fbem-20435	11	14	management	management	NOUN
fbem-20435	11	15	discussions	discussion	NOUN
fbem-20435	11	16	,	,	PUNCT
fbem-20435	11	17	news	news	NOUN
fbem-20435	11	18	announcements	announcement	NOUN
fbem-20435	11	19	and	and	CCONJ
fbem-20435	11	20	other	other	ADJ
fbem-20435	11	21	forms	form	NOUN
fbem-20435	11	22	,	,	PUNCT
fbem-20435	11	23	enterprises	enterprise	NOUN
fbem-20435	11	24	can	can	AUX
fbem-20435	11	25	refine	refine	VERB
fbem-20435	11	26	and	and	CCONJ
fbem-20435	11	27	supplement	supplement	VERB
fbem-20435	11	28	the	the	DET
fbem-20435	11	29	information	information	NOUN
fbem-20435	11	30	disclosed	disclose	VERB
fbem-20435	11	31	by	by	ADP
fbem-20435	11	32	enterprises	enterprise	NOUN
fbem-20435	11	33	in	in	ADP
fbem-20435	11	34	the	the	DET
fbem-20435	11	35	form	form	NOUN
fbem-20435	11	36	of	of	ADP
fbem-20435	11	37	texts	text	NOUN
fbem-20435	11	38	.	.	PUNCT
fbem-20435	12	1	it	it	PRON
fbem-20435	12	2	can	can	AUX
fbem-20435	12	3	also	also	ADV
fbem-20435	12	4	help	help	VERB
fbem-20435	12	5	external	external	ADJ
fbem-20435	12	6	information	information	NOUN
fbem-20435	12	7	users	user	NOUN
fbem-20435	12	8	to	to	PART
fbem-20435	12	9	fully	fully	ADV
fbem-20435	12	10	understand	understand	VERB
fbem-20435	12	11	the	the	DET
fbem-20435	12	12	development	development	NOUN
fbem-20435	12	13	status	status	NOUN
fbem-20435	12	14	of	of	ADP
fbem-20435	12	15	enterprises	enterprise	NOUN
fbem-20435	12	16	,	,	PUNCT
fbem-20435	12	17	thereby	thereby	ADV
fbem-20435	12	18	influencing	influence	VERB
fbem-20435	12	19	their	their	PRON
fbem-20435	12	20	investment	investment	NOUN
fbem-20435	12	21	decisions	decision	NOUN
fbem-20435	12	22	.	.	PUNCT
fbem-20435	13	1	in	in	ADP
fbem-20435	13	2	the	the	DET
fbem-20435	13	3	past	past	NOUN
fbem-20435	13	4	,	,	PUNCT
fbem-20435	13	5	due	due	ADP
fbem-20435	13	6	to	to	ADP
fbem-20435	13	7	technical	technical	ADJ
fbem-20435	13	8	limitations	limitation	NOUN
fbem-20435	13	9	,	,	PUNCT
fbem-20435	13	10	scholars	scholar	NOUN
fbem-20435	13	11	'	'	PART
fbem-20435	13	12	research	research	NOUN
fbem-20435	13	13	often	often	ADV
fbem-20435	13	14	focused	focus	VERB
fbem-20435	13	15	on	on	ADP
fbem-20435	13	16	the	the	DET
fbem-20435	13	17	digital	digital	ADJ
fbem-20435	13	18	information	information	NOUN
fbem-20435	13	19	publicly	publicly	ADV
fbem-20435	13	20	disclosed	disclose	VERB
fbem-20435	13	21	by	by	ADP
fbem-20435	13	22	listed	list	VERB
fbem-20435	13	23	companies	company	NOUN
fbem-20435	13	24	.	.	PUNCT
fbem-20435	14	1	with	with	ADP
fbem-20435	14	2	the	the	DET
fbem-20435	14	3	development	development	NOUN
fbem-20435	14	4	and	and	CCONJ
fbem-20435	14	5	wide	wide	ADJ
fbem-20435	14	6	application	application	NOUN
fbem-20435	14	7	of	of	ADP
fbem-20435	14	8	computer	computer	NOUN
fbem-20435	14	9	and	and	CCONJ
fbem-20435	14	10	big	big	ADJ
fbem-20435	14	11	data	datum	NOUN
fbem-20435	14	12	analysis	analysis	NOUN
fbem-20435	14	13	technology	technology	NOUN
fbem-20435	14	14	,	,	PUNCT
fbem-20435	14	15	the	the	DET
fbem-20435	14	16	automatic	automatic	ADJ
fbem-20435	14	17	acquisition	acquisition	NOUN
fbem-20435	14	18	and	and	CCONJ
fbem-20435	14	19	quantification	quantification	NOUN
fbem-20435	14	20	of	of	ADP
fbem-20435	14	21	text	text	NOUN
fbem-20435	14	22	information	information	NOUN
fbem-20435	14	23	have	have	AUX
fbem-20435	14	24	been	be	AUX
fbem-20435	14	25	realized	realize	VERB
fbem-20435	14	26	,	,	PUNCT
fbem-20435	14	27	and	and	CCONJ
fbem-20435	14	28	it	it	PRON
fbem-20435	14	29	has	have	AUX
fbem-20435	14	30	been	be	AUX
fbem-20435	14	31	possible	possible	ADJ
fbem-20435	14	32	to	to	PART
fbem-20435	14	33	study	study	VERB
fbem-20435	14	34	the	the	DET
fbem-20435	14	35	behavior	behavior	NOUN
fbem-20435	14	36	of	of	ADP
fbem-20435	14	37	listed	list	VERB
fbem-20435	14	38	companies	company	NOUN
fbem-20435	14	39	in	in	ADP
fbem-20435	14	40	the	the	DET
fbem-20435	14	41	capital	capital	NOUN
fbem-20435	14	42	market	market	NOUN
fbem-20435	14	43	with	with	ADP
fbem-20435	14	44	the	the	DET
fbem-20435	14	45	help	help	NOUN
fbem-20435	14	46	of	of	ADP
fbem-20435	14	47	text	text	NOUN
fbem-20435	14	48	analysis	analysis	NOUN
fbem-20435	14	49	technology	technology	NOUN
fbem-20435	14	50	,	,	PUNCT
fbem-20435	14	51	which	which	PRON
fbem-20435	14	52	has	have	AUX
fbem-20435	14	53	gradually	gradually	ADV
fbem-20435	14	54	attracted	attract	VERB
fbem-20435	14	55	the	the	DET
fbem-20435	14	56	attention	attention	NOUN
fbem-20435	14	57	of	of	ADP
fbem-20435	14	58	more	more	ADJ
fbem-20435	14	59	scholars	scholar	NOUN
fbem-20435	14	60	.	.	PUNCT
fbem-20435	15	1	especially	especially	ADV
fbem-20435	15	2	in	in	ADP
fbem-20435	15	3	recent	recent	ADJ
fbem-20435	15	4	years	year	NOUN
fbem-20435	15	5	,	,	PUNCT
fbem-20435	15	6	a	a	DET
fbem-20435	15	7	large	large	ADJ
fbem-20435	15	8	number	number	NOUN
fbem-20435	15	9	of	of	ADP
fbem-20435	15	10	researchers	researcher	NOUN
fbem-20435	15	11	have	have	AUX
fbem-20435	15	12	begun	begin	VERB
fbem-20435	15	13	to	to	PART
fbem-20435	15	14	use	use	VERB
fbem-20435	15	15	computer	computer	NOUN
fbem-20435	15	16	technology	technology	NOUN
fbem-20435	15	17	to	to	PART
fbem-20435	15	18	study	study	VERB
fbem-20435	15	19	enterprise	enterprise	NOUN
fbem-20435	15	20	text	text	NOUN
fbem-20435	15	21	information	information	NOUN
fbem-20435	15	22	with	with	ADP
fbem-20435	15	23	richer	rich	ADJ
fbem-20435	15	24	forms	form	NOUN
fbem-20435	15	25	and	and	CCONJ
fbem-20435	15	26	contents	content	NOUN
fbem-20435	15	27	.	.	PUNCT
fbem-20435	16	1	tone	tone	NOUN
fbem-20435	16	2	is	be	AUX
fbem-20435	16	3	an	an	DET
fbem-20435	16	4	important	important	ADJ
fbem-20435	16	5	feature	feature	NOUN
fbem-20435	16	6	of	of	ADP
fbem-20435	16	7	textual	textual	ADJ
fbem-20435	16	8	information	information	NOUN
fbem-20435	16	9	,	,	PUNCT
fbem-20435	16	10	which	which	PRON
fbem-20435	16	11	refers	refer	VERB
fbem-20435	16	12	to	to	ADP
fbem-20435	16	13	the	the	DET
fbem-20435	16	14	positive	positive	ADJ
fbem-20435	16	15	or	or	CCONJ
fbem-20435	16	16	negative	negative	ADJ
fbem-20435	16	17	emotional	emotional	ADJ
fbem-20435	16	18	tendencies	tendency	NOUN
fbem-20435	16	19	that	that	PRON
fbem-20435	16	20	are	be	AUX
fbem-20435	16	21	displayed	display	VERB
fbem-20435	16	22	when	when	SCONJ
fbem-20435	16	23	disclosing	disclose	VERB
fbem-20435	16	24	text	text	NOUN
fbem-20435	16	25	information	information	NOUN
fbem-20435	16	26	.	.	PUNCT
fbem-20435	17	1	tone	tone	NOUN
fbem-20435	17	2	is	be	AUX
fbem-20435	17	3	generally	generally	ADV
fbem-20435	17	4	divided	divide	VERB
fbem-20435	17	5	into	into	ADP
fbem-20435	17	6	positive	positive	ADJ
fbem-20435	17	7	,	,	PUNCT
fbem-20435	17	8	neutral	neutral	ADJ
fbem-20435	17	9	,	,	PUNCT
fbem-20435	17	10	and	and	CCONJ
fbem-20435	17	11	negative	negative	ADJ
fbem-20435	17	12	tone	tone	NOUN
fbem-20435	17	13	(	(	PUNCT
fbem-20435	17	14	li	li	PROPN
fbem-20435	17	15	,	,	PUNCT
fbem-20435	17	16	2010)[1	2010)[1	NOUN
fbem-20435	17	17	]	]	PUNCT
fbem-20435	17	18	.	.	PUNCT
fbem-20435	18	1	tone	tone	NOUN
fbem-20435	18	2	management	management	NOUN
fbem-20435	18	3	is	be	AUX
fbem-20435	18	4	one	one	NUM
fbem-20435	18	5	of	of	ADP
fbem-20435	18	6	the	the	DET
fbem-20435	18	7	important	important	ADJ
fbem-20435	18	8	means	mean	NOUN
fbem-20435	18	9	of	of	ADP
fbem-20435	18	10	text	text	NOUN
fbem-20435	18	11	information	information	NOUN
fbem-20435	18	12	impression	impression	NOUN
fbem-20435	18	13	management	management	NOUN
fbem-20435	18	14	,	,	PUNCT
fbem-20435	18	15	which	which	PRON
fbem-20435	18	16	is	be	AUX
fbem-20435	18	17	to	to	PART
fbem-20435	18	18	guide	guide	VERB
fbem-20435	18	19	the	the	DET
fbem-20435	18	20	reading	reading	NOUN
fbem-20435	18	21	experience	experience	NOUN
fbem-20435	18	22	of	of	ADP
fbem-20435	18	23	information	information	NOUN
fbem-20435	18	24	readers	reader	NOUN
fbem-20435	18	25	by	by	ADP
fbem-20435	18	26	using	use	VERB
fbem-20435	18	27	different	different	ADJ
fbem-20435	18	28	emotional	emotional	ADJ
fbem-20435	18	29	tones	tone	NOUN
fbem-20435	18	30	.	.	PUNCT
fbem-20435	19	1	tone	tone	NOUN
fbem-20435	19	2	management	management	NOUN
fbem-20435	19	3	usually	usually	ADV
fbem-20435	19	4	adopts	adopt	VERB
fbem-20435	19	5	a	a	DET
fbem-20435	19	6	positive	positive	ADJ
fbem-20435	19	7	emphasis	emphasis	NOUN
fbem-20435	19	8	strategy	strategy	NOUN
fbem-20435	19	9	,	,	PUNCT
fbem-20435	19	10	where	where	SCONJ
fbem-20435	19	11	more	more	ADV
fbem-20435	19	12	positive	positive	ADJ
fbem-20435	19	13	words	word	NOUN
fbem-20435	19	14	are	be	AUX
fbem-20435	19	15	used	use	VERB
fbem-20435	19	16	to	to	PART
fbem-20435	19	17	describe	describe	VERB
fbem-20435	19	18	text	text	NOUN
fbem-20435	19	19	information	information	NOUN
fbem-20435	19	20	to	to	PART
fbem-20435	19	21	mobilize	mobilize	VERB
fbem-20435	19	22	the	the	DET
fbem-20435	19	23	potential	potential	ADJ
fbem-20435	19	24	enthusiasm	enthusiasm	NOUN
fbem-20435	19	25	of	of	ADP
fbem-20435	19	26	information	information	NOUN
fbem-20435	19	27	users	user	NOUN
fbem-20435	19	28	and	and	CCONJ
fbem-20435	19	29	improve	improve	VERB
fbem-20435	19	30	the	the	DET
fbem-20435	19	31	credibility	credibility	NOUN
fbem-20435	19	32	of	of	ADP
fbem-20435	19	33	the	the	DET
fbem-20435	19	34	report	report	NOUN
fbem-20435	19	35	to	to	PART
fbem-20435	19	36	achieve	achieve	VERB
fbem-20435	19	37	the	the	DET
fbem-20435	19	38	expected	expect	VERB
fbem-20435	19	39	message	message	NOUN
fbem-20435	19	40	delivery	delivery	NOUN
fbem-20435	19	41	effect	effect	NOUN
fbem-20435	19	42	.	.	PUNCT
fbem-20435	20	1	because	because	SCONJ
fbem-20435	20	2	tone	tone	NOUN
fbem-20435	20	3	management	management	NOUN
fbem-20435	20	4	is	be	AUX
fbem-20435	20	5	a	a	DET
fbem-20435	20	6	relatively	relatively	ADV
fbem-20435	20	7	concealed	conceal	VERB
fbem-20435	20	8	and	and	CCONJ
fbem-20435	20	9	low	low	ADJ
fbem-20435	20	10	-	-	PUNCT
fbem-20435	20	11	cost	cost	NOUN
fbem-20435	20	12	means	mean	NOUN
fbem-20435	20	13	,	,	PUNCT
fbem-20435	20	14	the	the	DET
fbem-20435	20	15	management	management	NOUN
fbem-20435	20	16	of	of	ADP
fbem-20435	20	17	enterprises	enterprise	NOUN
fbem-20435	20	18	has	have	VERB
fbem-20435	20	19	greater	great	ADJ
fbem-20435	20	20	discretion	discretion	NOUN
fbem-20435	20	21	in	in	ADP
fbem-20435	20	22	the	the	DET
fbem-20435	20	23	expression	expression	NOUN
fbem-20435	20	24	of	of	ADP
fbem-20435	20	25	text	text	NOUN
fbem-20435	20	26	information	information	NOUN
fbem-20435	20	27	,	,	PUNCT
fbem-20435	20	28	and	and	CCONJ
fbem-20435	20	29	can	can	AUX
fbem-20435	20	30	deliberately	deliberately	ADV
fbem-20435	20	31	change	change	VERB
fbem-20435	20	32	the	the	DET
fbem-20435	20	33	strategic	strategic	ADJ
fbem-20435	20	34	expression	expression	NOUN
fbem-20435	20	35	of	of	ADP
fbem-20435	20	36	positive	positive	ADJ
fbem-20435	20	37	or	or	CCONJ
fbem-20435	20	38	negative	negative	ADJ
fbem-20435	20	39	words	word	NOUN
fbem-20435	20	40	in	in	ADP
fbem-20435	20	41	the	the	DET
fbem-20435	20	42	text	text	NOUN
fbem-20435	20	43	information	information	NOUN
fbem-20435	20	44	,	,	PUNCT
fbem-20435	20	45	as	as	ADV
fbem-20435	20	46	well	well	ADV
fbem-20435	20	47	as	as	ADP
fbem-20435	20	48	use	use	VERB
fbem-20435	20	49	richer	rich	ADJ
fbem-20435	20	50	rhetorical	rhetorical	ADJ
fbem-20435	20	51	tone	tone	NOUN
fbem-20435	20	52	to	to	PART
fbem-20435	20	53	convey	convey	VERB
fbem-20435	20	54	unstructured	unstructured	ADJ
fbem-20435	20	55	and	and	CCONJ
fbem-20435	20	56	non	non	ADJ
fbem-20435	20	57	-	-	ADJ
fbem-20435	20	58	quantitative	quantitative	ADJ
fbem-20435	20	59	information	information	NOUN
fbem-20435	20	60	and	and	CCONJ
fbem-20435	20	61	mislead	mislead	VERB
fbem-20435	20	62	information	information	NOUN
fbem-20435	20	63	users	user	NOUN
fbem-20435	20	64	with	with	ADP
fbem-20435	20	65	tone	tone	NOUN
fbem-20435	20	66	management	management	NOUN
fbem-20435	20	67	to	to	PART
fbem-20435	20	68	achieve	achieve	VERB
fbem-20435	20	69	their	their	PRON
fbem-20435	20	70	own	own	ADJ
fbem-20435	20	71	goals	goal	NOUN
fbem-20435	20	72	.	.	PUNCT
fbem-20435	21	1	2	2	X
fbem-20435	21	2	.	.	X
fbem-20435	21	3	textual	textual	ADJ
fbem-20435	21	4	analysis	analysis	NOUN
fbem-20435	21	5	methods	method	NOUN
fbem-20435	21	6	in	in	ADP
fbem-20435	21	7	the	the	DET
fbem-20435	21	8	early	early	ADJ
fbem-20435	21	9	days	day	NOUN
fbem-20435	21	10	,	,	PUNCT
fbem-20435	21	11	text	text	NOUN
fbem-20435	21	12	analysis	analysis	NOUN
fbem-20435	21	13	was	be	AUX
fbem-20435	21	14	generally	generally	ADV
fbem-20435	21	15	read	read	VERB
fbem-20435	21	16	and	and	CCONJ
fbem-20435	21	17	recognized	recognize	VERB
fbem-20435	21	18	by	by	ADP
fbem-20435	21	19	humans	human	NOUN
fbem-20435	21	20	,	,	PUNCT
fbem-20435	21	21	which	which	PRON
fbem-20435	21	22	was	be	AUX
fbem-20435	21	23	inefficient	inefficient	ADJ
fbem-20435	21	24	and	and	CCONJ
fbem-20435	21	25	subjective	subjective	ADJ
fbem-20435	21	26	.	.	PUNCT
fbem-20435	22	1	with	with	ADP
fbem-20435	22	2	the	the	DET
fbem-20435	22	3	rapid	rapid	ADJ
fbem-20435	22	4	development	development	NOUN
fbem-20435	22	5	of	of	ADP
fbem-20435	22	6	computer	computer	NOUN
fbem-20435	22	7	technology	technology	NOUN
fbem-20435	22	8	and	and	CCONJ
fbem-20435	22	9	information	information	NOUN
fbem-20435	22	10	technology	technology	NOUN
fbem-20435	22	11	,	,	PUNCT
fbem-20435	22	12	scholars	scholar	NOUN
fbem-20435	22	13	have	have	AUX
fbem-20435	22	14	begun	begin	VERB
fbem-20435	22	15	to	to	PART
fbem-20435	22	16	use	use	VERB
fbem-20435	22	17	computer	computer	NOUN
fbem-20435	22	18	technology	technology	NOUN
fbem-20435	22	19	to	to	PART
fbem-20435	22	20	analyze	analyze	VERB
fbem-20435	22	21	textual	textual	ADJ
fbem-20435	22	22	information	information	NOUN
fbem-20435	22	23	.	.	PUNCT
fbem-20435	23	1	there	there	PRON
fbem-20435	23	2	are	be	VERB
fbem-20435	23	3	two	two	NUM
fbem-20435	23	4	mainstream	mainstream	ADJ
fbem-20435	23	5	methods	method	NOUN
fbem-20435	23	6	of	of	ADP
fbem-20435	23	7	text	text	NOUN
fbem-20435	23	8	analysis	analysis	NOUN
fbem-20435	23	9	:	:	PUNCT
fbem-20435	23	10	machine	machine	NOUN
fbem-20435	23	11	learning	learning	NOUN
fbem-20435	23	12	and	and	CCONJ
fbem-20435	23	13	dictionary	dictionary	ADJ
fbem-20435	23	14	.	.	PUNCT
fbem-20435	24	1	machine	machine	NOUN
fbem-20435	24	2	learning	learning	NOUN
fbem-20435	24	3	method	method	NOUN
fbem-20435	24	4	is	be	AUX
fbem-20435	24	5	essentially	essentially	ADV
fbem-20435	24	6	a	a	DET
fbem-20435	24	7	statistical	statistical	ADJ
fbem-20435	24	8	algorithm	algorithm	NOUN
fbem-20435	24	9	,	,	PUNCT
fbem-20435	24	10	which	which	PRON
fbem-20435	24	11	uses	use	VERB
fbem-20435	24	12	training	training	NOUN
fbem-20435	24	13	samples	sample	NOUN
fbem-20435	24	14	for	for	ADP
fbem-20435	24	15	repeated	repeat	VERB
fbem-20435	24	16	training	training	NOUN
fbem-20435	24	17	to	to	PART
fbem-20435	24	18	obtain	obtain	VERB
fbem-20435	24	19	a	a	DET
fbem-20435	24	20	mathematical	mathematical	ADJ
fbem-20435	24	21	model	model	NOUN
fbem-20435	24	22	with	with	ADP
fbem-20435	24	23	text	text	NOUN
fbem-20435	24	24	processing	processing	NOUN
fbem-20435	24	25	ability	ability	NOUN
fbem-20435	24	26	,	,	PUNCT
fbem-20435	24	27	and	and	CCONJ
fbem-20435	24	28	inputs	input	VERB
fbem-20435	24	29	the	the	DET
fbem-20435	24	30	target	target	NOUN
fbem-20435	24	31	text	text	NOUN
fbem-20435	24	32	into	into	ADP
fbem-20435	24	33	the	the	DET
fbem-20435	24	34	model	model	NOUN
fbem-20435	24	35	to	to	PART
fbem-20435	24	36	obtain	obtain	VERB
fbem-20435	24	37	the	the	DET
fbem-20435	24	38	quantitative	quantitative	ADJ
fbem-20435	24	39	features	feature	NOUN
fbem-20435	24	40	of	of	ADP
fbem-20435	24	41	the	the	DET
fbem-20435	24	42	text	text	NOUN
fbem-20435	24	43	.	.	PUNCT
fbem-20435	25	1	li	li	PROPN
fbem-20435	25	2	(	(	PUNCT
fbem-20435	25	3	2010)[1	2010)[1	NOUN
fbem-20435	25	4	]	]	PUNCT
fbem-20435	25	5	was	be	AUX
fbem-20435	25	6	the	the	DET
fbem-20435	25	7	first	first	ADJ
fbem-20435	25	8	to	to	PART
fbem-20435	25	9	use	use	VERB
fbem-20435	25	10	the	the	DET
fbem-20435	25	11	naive	naive	ADJ
fbem-20435	25	12	bayes	bayes	NOUN
fbem-20435	25	13	algorithm	algorithm	NOUN
fbem-20435	25	14	for	for	ADP
fbem-20435	25	15	accounting	accounting	NOUN
fbem-20435	25	16	text	text	NOUN
fbem-20435	25	17	analysis	analysis	NOUN
fbem-20435	25	18	,	,	PUNCT
fbem-20435	25	19	which	which	PRON
fbem-20435	25	20	pioneered	pioneer	VERB
fbem-20435	25	21	the	the	DET
fbem-20435	25	22	use	use	NOUN
fbem-20435	25	23	of	of	ADP
fbem-20435	25	24	computer	computer	NOUN
fbem-20435	25	25	text	text	NOUN
fbem-20435	25	26	analysis	analysis	NOUN
fbem-20435	25	27	technology	technology	NOUN
fbem-20435	25	28	to	to	PART
fbem-20435	25	29	study	study	VERB
fbem-20435	25	30	the	the	DET
fbem-20435	25	31	text	text	NOUN
fbem-20435	25	32	information	information	NOUN
fbem-20435	25	33	disclosed	disclose	VERB
fbem-20435	25	34	by	by	ADP
fbem-20435	25	35	management	management	NOUN
fbem-20435	25	36	.	.	PUNCT
fbem-20435	26	1	by	by	ADP
fbem-20435	26	2	defining	define	VERB
fbem-20435	26	3	the	the	DET
fbem-20435	26	4	artificial	artificial	ADJ
fbem-20435	26	5	emotions	emotion	NOUN
fbem-20435	26	6	of	of	ADP
fbem-20435	26	7	some	some	DET
fbem-20435	26	8	words	word	NOUN
fbem-20435	26	9	in	in	ADP
fbem-20435	26	10	the	the	DET
fbem-20435	26	11	text	text	NOUN
fbem-20435	26	12	,	,	PUNCT
fbem-20435	26	13	and	and	CCONJ
fbem-20435	26	14	inferring	infer	VERB
fbem-20435	26	15	the	the	DET
fbem-20435	26	16	proportion	proportion	NOUN
fbem-20435	26	17	of	of	ADP
fbem-20435	26	18	the	the	DET
fbem-20435	26	19	three	three	NUM
fbem-20435	26	20	emotions	emotion	NOUN
fbem-20435	26	21	in	in	ADP
fbem-20435	26	22	the	the	DET
fbem-20435	26	23	text	text	NOUN
fbem-20435	26	24	through	through	ADP
fbem-20435	26	25	sampling	sample	VERB
fbem-20435	26	26	statistics	statistic	NOUN
fbem-20435	26	27	,	,	PUNCT
fbem-20435	26	28	the	the	DET
fbem-20435	26	29	computer	computer	NOUN
fbem-20435	26	30	can	can	AUX
fbem-20435	26	31	capture	capture	VERB
fbem-20435	26	32	and	and	CCONJ
fbem-20435	26	33	copy	copy	VERB
fbem-20435	26	34	the	the	DET
fbem-20435	26	35	words	word	NOUN
fbem-20435	26	36	in	in	ADP
fbem-20435	26	37	the	the	DET
fbem-20435	26	38	text	text	NOUN
fbem-20435	26	39	information	information	NOUN
fbem-20435	26	40	through	through	ADP
fbem-20435	26	41	machine	machine	NOUN
fbem-20435	26	42	learning	learning	NOUN
fbem-20435	26	43	,	,	PUNCT
fbem-20435	26	44	and	and	CCONJ
fbem-20435	26	45	then	then	ADV
fbem-20435	26	46	calculate	calculate	VERB
fbem-20435	26	47	the	the	DET
fbem-20435	26	48	sentences	sentence	NOUN
fbem-20435	26	49	where	where	SCONJ
fbem-20435	26	50	the	the	DET
fbem-20435	26	51	words	word	NOUN
fbem-20435	26	52	are	be	AUX
fbem-20435	26	53	located	locate	VERB
fbem-20435	26	54	through	through	ADP
fbem-20435	26	55	the	the	DET
fbem-20435	26	56	bayesian	bayesian	NOUN
fbem-20435	26	57	formula	formula	NOUN
fbem-20435	26	58	to	to	PART
fbem-20435	26	59	determine	determine	VERB
fbem-20435	26	60	the	the	DET
fbem-20435	26	61	emotional	emotional	ADJ
fbem-20435	26	62	tendency	tendency	NOUN
fbem-20435	26	63	.	.	PUNCT
fbem-20435	27	1	this	this	DET
fbem-20435	27	2	method	method	NOUN
fbem-20435	27	3	has	have	VERB
fbem-20435	27	4	certain	certain	ADJ
fbem-20435	27	5	limitations	limitation	NOUN
fbem-20435	27	6	.	.	PUNCT
fbem-20435	28	1	it	it	PRON
fbem-20435	28	2	only	only	ADV
fbem-20435	28	3	determines	determine	VERB
fbem-20435	28	4	the	the	DET
fbem-20435	28	5	common	common	ADJ
fbem-20435	28	6	words	word	NOUN
fbem-20435	28	7	and	and	CCONJ
fbem-20435	28	8	does	do	AUX
fbem-20435	28	9	n’t	not	PART
fbem-20435	28	10	study	study	VERB
fbem-20435	28	11	the	the	DET
fbem-20435	28	12	undetermined	undetermined	ADJ
fbem-20435	28	13	words	word	NOUN
fbem-20435	28	14	,	,	PUNCT
fbem-20435	28	15	which	which	PRON
fbem-20435	28	16	leads	lead	VERB
fbem-20435	28	17	to	to	ADP
fbem-20435	28	18	a	a	DET
fbem-20435	28	19	very	very	ADV
fbem-20435	28	20	serious	serious	ADJ
fbem-20435	28	21	problem	problem	NOUN
fbem-20435	28	22	of	of	ADP
fbem-20435	28	23	missing	miss	VERB
fbem-20435	28	24	variables	variable	NOUN
fbem-20435	28	25	and	and	CCONJ
fbem-20435	28	26	a	a	DET
fbem-20435	28	27	certain	certain	ADJ
fbem-20435	28	28	degree	degree	NOUN
fbem-20435	28	29	of	of	ADP
fbem-20435	28	30	subjectivity	subjectivity	NOUN
fbem-20435	28	31	.	.	PUNCT
fbem-20435	29	1	53	53	NUM
fbem-20435	29	2	the	the	DET
fbem-20435	29	3	dictionary	dictionary	ADJ
fbem-20435	29	4	method	method	NOUN
fbem-20435	29	5	is	be	AUX
fbem-20435	29	6	essentially	essentially	ADV
fbem-20435	29	7	a	a	DET
fbem-20435	29	8	word	word	NOUN
fbem-20435	29	9	frequency	frequency	NOUN
fbem-20435	29	10	statistical	statistical	ADJ
fbem-20435	29	11	method	method	NOUN
fbem-20435	29	12	,	,	PUNCT
fbem-20435	29	13	which	which	PRON
fbem-20435	29	14	maps	map	VERB
fbem-20435	29	15	the	the	DET
fbem-20435	29	16	words	word	NOUN
fbem-20435	29	17	in	in	ADP
fbem-20435	29	18	the	the	DET
fbem-20435	29	19	target	target	NOUN
fbem-20435	29	20	text	text	NOUN
fbem-20435	29	21	to	to	ADP
fbem-20435	29	22	each	each	DET
fbem-20435	29	23	set	set	VERB
fbem-20435	29	24	one	one	NUM
fbem-20435	29	25	by	by	ADP
fbem-20435	29	26	one	one	NUM
fbem-20435	29	27	based	base	VERB
fbem-20435	29	28	on	on	ADP
fbem-20435	29	29	the	the	DET
fbem-20435	29	30	preset	preset	ADJ
fbem-20435	29	31	dictionary	dictionary	NOUN
fbem-20435	29	32	,	,	PUNCT
fbem-20435	29	33	and	and	CCONJ
fbem-20435	29	34	the	the	DET
fbem-20435	29	35	quantitative	quantitative	ADJ
fbem-20435	29	36	characteristics	characteristic	NOUN
fbem-20435	29	37	of	of	ADP
fbem-20435	29	38	the	the	DET
fbem-20435	29	39	text	text	NOUN
fbem-20435	29	40	can	can	AUX
fbem-20435	29	41	be	be	AUX
fbem-20435	29	42	obtained	obtain	VERB
fbem-20435	29	43	through	through	ADP
fbem-20435	29	44	statistical	statistical	ADJ
fbem-20435	29	45	calculation	calculation	NOUN
fbem-20435	29	46	.	.	PUNCT
fbem-20435	30	1	loughran	loughran	NOUN
fbem-20435	30	2	and	and	CCONJ
fbem-20435	30	3	mcdonald	mcdonald	PROPN
fbem-20435	30	4	(	(	PUNCT
fbem-20435	30	5	2011)[2	2011)[2	NUM
fbem-20435	30	6	]	]	PUNCT
fbem-20435	30	7	improved	improve	VERB
fbem-20435	30	8	li	li	PROPN
fbem-20435	30	9	's	's	PART
fbem-20435	30	10	(	(	PUNCT
fbem-20435	30	11	2010	2010	NUM
fbem-20435	30	12	)	)	PUNCT
fbem-20435	30	13	textual	textual	ADJ
fbem-20435	30	14	analysis	analysis	NOUN
fbem-20435	30	15	method	method	NOUN
fbem-20435	30	16	to	to	PART
fbem-20435	30	17	form	form	VERB
fbem-20435	30	18	a	a	DET
fbem-20435	30	19	specialized	specialized	ADJ
fbem-20435	30	20	accounting	accounting	NOUN
fbem-20435	30	21	sentiment	sentiment	NOUN
fbem-20435	30	22	analysis	analysis	NOUN
fbem-20435	30	23	dictionary	dictionary	ADJ
fbem-20435	30	24	by	by	ADP
fbem-20435	30	25	analyzing	analyze	VERB
fbem-20435	30	26	corporate	corporate	ADJ
fbem-20435	30	27	reports	report	NOUN
fbem-20435	30	28	,	,	PUNCT
fbem-20435	30	29	and	and	CCONJ
fbem-20435	30	30	defined	define	VERB
fbem-20435	30	31	sentiment	sentiment	NOUN
fbem-20435	30	32	for	for	ADP
fbem-20435	30	33	2683	2683	NUM
fbem-20435	30	34	words	word	NOUN
fbem-20435	30	35	.	.	PUNCT
fbem-20435	31	1	since	since	SCONJ
fbem-20435	31	2	then	then	ADV
fbem-20435	31	3	,	,	PUNCT
fbem-20435	31	4	many	many	ADJ
fbem-20435	31	5	scholars	scholar	NOUN
fbem-20435	31	6	have	have	AUX
fbem-20435	31	7	borrowed	borrow	VERB
fbem-20435	31	8	loughran	loughran	NOUN
fbem-20435	31	9	and	and	CCONJ
fbem-20435	31	10	mcdonald	mcdonald	NOUN
fbem-20435	31	11	's	's	PART
fbem-20435	31	12	"	"	PUNCT
fbem-20435	31	13	bag	bag	NOUN
fbem-20435	31	14	of	of	ADP
fbem-20435	31	15	words	word	NOUN
fbem-20435	31	16	"	"	PUNCT
fbem-20435	31	17	and	and	CCONJ
fbem-20435	31	18	updated	update	VERB
fbem-20435	31	19	the	the	DET
fbem-20435	31	20	dictionary	dictionary	NOUN
fbem-20435	31	21	on	on	ADP
fbem-20435	31	22	this	this	DET
fbem-20435	31	23	basis	basis	NOUN
fbem-20435	31	24	.	.	PUNCT
fbem-20435	32	1	based	base	VERB
fbem-20435	32	2	on	on	ADP
fbem-20435	32	3	dictionaries	dictionary	NOUN
fbem-20435	32	4	,	,	PUNCT
fbem-20435	32	5	the	the	DET
fbem-20435	32	6	"	"	PUNCT
fbem-20435	32	7	bag	bag	NOUN
fbem-20435	32	8	of	of	ADP
fbem-20435	32	9	words	word	NOUN
fbem-20435	32	10	"	"	PUNCT
fbem-20435	32	11	method	method	NOUN
fbem-20435	32	12	uses	use	VERB
fbem-20435	32	13	python	python	NOUN
fbem-20435	32	14	and	and	CCONJ
fbem-20435	32	15	other	other	ADJ
fbem-20435	32	16	programming	programming	NOUN
fbem-20435	32	17	languages	language	NOUN
fbem-20435	32	18	to	to	PART
fbem-20435	32	19	quantitatively	quantitatively	ADV
fbem-20435	32	20	analyze	analyze	VERB
fbem-20435	32	21	different	different	ADJ
fbem-20435	32	22	types	type	NOUN
fbem-20435	32	23	of	of	ADP
fbem-20435	32	24	information	information	NOUN
fbem-20435	32	25	,	,	PUNCT
fbem-20435	32	26	which	which	PRON
fbem-20435	32	27	greatly	greatly	ADV
fbem-20435	32	28	improves	improve	VERB
fbem-20435	32	29	the	the	DET
fbem-20435	32	30	objectivity	objectivity	NOUN
fbem-20435	32	31	,	,	PUNCT
fbem-20435	32	32	accuracy	accuracy	NOUN
fbem-20435	32	33	and	and	CCONJ
fbem-20435	32	34	work	work	NOUN
fbem-20435	32	35	efficiency	efficiency	NOUN
fbem-20435	32	36	of	of	ADP
fbem-20435	32	37	text	text	NOUN
fbem-20435	32	38	information	information	NOUN
fbem-20435	32	39	analysis	analysis	NOUN
fbem-20435	32	40	,	,	PUNCT
fbem-20435	32	41	and	and	CCONJ
fbem-20435	32	42	has	have	AUX
fbem-20435	32	43	become	become	VERB
fbem-20435	32	44	a	a	DET
fbem-20435	32	45	mainstream	mainstream	NOUN
fbem-20435	32	46	text	text	NOUN
fbem-20435	32	47	analysis	analysis	NOUN
fbem-20435	32	48	method	method	NOUN
fbem-20435	32	49	.	.	PUNCT
fbem-20435	33	1	3	3	X
fbem-20435	33	2	.	.	X
fbem-20435	33	3	tone	tone	NOUN
fbem-20435	33	4	measurement	measurement	NOUN
fbem-20435	33	5	methods	method	VERB
fbem-20435	33	6	the	the	DET
fbem-20435	33	7	current	current	ADJ
fbem-20435	33	8	study	study	NOUN
fbem-20435	33	9	mainly	mainly	ADV
fbem-20435	33	10	measures	measure	VERB
fbem-20435	33	11	tone	tone	NOUN
fbem-20435	33	12	management	management	NOUN
fbem-20435	33	13	in	in	ADP
fbem-20435	33	14	two	two	NUM
fbem-20435	33	15	ways	way	NOUN
fbem-20435	33	16	:	:	PUNCT
fbem-20435	33	17	net	net	ADJ
fbem-20435	33	18	positive	positive	ADJ
fbem-20435	33	19	tone	tone	NOUN
fbem-20435	33	20	and	and	CCONJ
fbem-20435	33	21	abnormal	abnormal	ADJ
fbem-20435	33	22	tone	tone	NOUN
fbem-20435	33	23	.	.	PUNCT
fbem-20435	34	1	net	net	ADJ
fbem-20435	34	2	tone	tone	NOUN
fbem-20435	34	3	is	be	AUX
fbem-20435	34	4	the	the	DET
fbem-20435	34	5	most	most	ADV
fbem-20435	34	6	widely	widely	ADV
fbem-20435	34	7	used	use	VERB
fbem-20435	34	8	concept	concept	NOUN
fbem-20435	34	9	of	of	ADP
fbem-20435	34	10	tone	tone	NOUN
fbem-20435	34	11	in	in	ADP
fbem-20435	34	12	the	the	DET
fbem-20435	34	13	current	current	ADJ
fbem-20435	34	14	literature	literature	NOUN
fbem-20435	34	15	,	,	PUNCT
fbem-20435	34	16	which	which	PRON
fbem-20435	34	17	refers	refer	VERB
fbem-20435	34	18	to	to	ADP
fbem-20435	34	19	the	the	DET
fbem-20435	34	20	positive	positive	ADJ
fbem-20435	34	21	or	or	CCONJ
fbem-20435	34	22	negative	negative	ADJ
fbem-20435	34	23	affective	affective	ADJ
fbem-20435	34	24	tendencies	tendency	NOUN
fbem-20435	34	25	expressed	express	VERB
fbem-20435	34	26	in	in	ADP
fbem-20435	34	27	the	the	DET
fbem-20435	34	28	report	report	NOUN
fbem-20435	34	29	.	.	PUNCT
fbem-20435	35	1	it	it	PRON
fbem-20435	35	2	is	be	AUX
fbem-20435	35	3	calculated	calculate	VERB
fbem-20435	35	4	in	in	ADP
fbem-20435	35	5	two	two	NUM
fbem-20435	35	6	mainstream	mainstream	ADJ
fbem-20435	35	7	ways	way	NOUN
fbem-20435	35	8	:	:	PUNCT
fbem-20435	35	9	the	the	DET
fbem-20435	35	10	first	first	ADJ
fbem-20435	35	11	is	be	AUX
fbem-20435	35	12	measured	measure	VERB
fbem-20435	35	13	by	by	ADP
fbem-20435	35	14	using	use	VERB
fbem-20435	35	15	the	the	DET
fbem-20435	35	16	proportion	proportion	NOUN
fbem-20435	35	17	of	of	ADP
fbem-20435	35	18	the	the	DET
fbem-20435	35	19	difference	difference	NOUN
fbem-20435	35	20	between	between	ADP
fbem-20435	35	21	the	the	DET
fbem-20435	35	22	number	number	NOUN
fbem-20435	35	23	of	of	ADP
fbem-20435	35	24	positive	positive	ADJ
fbem-20435	35	25	and	and	CCONJ
fbem-20435	35	26	negative	negative	ADJ
fbem-20435	35	27	words	word	NOUN
fbem-20435	35	28	in	in	ADP
fbem-20435	35	29	the	the	DET
fbem-20435	35	30	report	report	NOUN
fbem-20435	35	31	to	to	ADP
fbem-20435	35	32	the	the	DET
fbem-20435	35	33	total	total	ADJ
fbem-20435	35	34	number	number	NOUN
fbem-20435	35	35	of	of	ADP
fbem-20435	35	36	words	word	NOUN
fbem-20435	35	37	(	(	PUNCT
fbem-20435	35	38	davis	davis	PROPN
fbem-20435	35	39	et	et	PROPN
fbem-20435	35	40	al	al	PROPN
fbem-20435	35	41	.	.	PROPN
fbem-20435	35	42	,	,	PUNCT
fbem-20435	35	43	2012a	2012a	NUM
fbem-20435	35	44	,	,	PUNCT
fbem-20435	35	45	davis	davis	PROPN
fbem-20435	35	46	et	et	PROPN
fbem-20435	35	47	al	al	PROPN
fbem-20435	35	48	.	.	PROPN
fbem-20435	35	49	,	,	PUNCT
fbem-20435	35	50	2015)[3][4	2015)[3][4	NUM
fbem-20435	35	51	]	]	PUNCT
fbem-20435	35	52	,	,	PUNCT
fbem-20435	35	53	and	and	CCONJ
fbem-20435	35	54	the	the	DET
fbem-20435	35	55	second	second	NOUN
fbem-20435	35	56	is	be	AUX
fbem-20435	35	57	the	the	DET
fbem-20435	35	58	ratio	ratio	NOUN
fbem-20435	35	59	of	of	ADP
fbem-20435	35	60	the	the	DET
fbem-20435	35	61	difference	difference	NOUN
fbem-20435	35	62	between	between	ADP
fbem-20435	35	63	the	the	DET
fbem-20435	35	64	number	number	NOUN
fbem-20435	35	65	of	of	ADP
fbem-20435	35	66	positive	positive	ADJ
fbem-20435	35	67	and	and	CCONJ
fbem-20435	35	68	negative	negative	ADJ
fbem-20435	35	69	words	word	NOUN
fbem-20435	35	70	in	in	ADP
fbem-20435	35	71	the	the	DET
fbem-20435	35	72	report	report	NOUN
fbem-20435	35	73	to	to	ADP
fbem-20435	35	74	the	the	DET
fbem-20435	35	75	sum	sum	NOUN
fbem-20435	35	76	of	of	ADP
fbem-20435	35	77	the	the	DET
fbem-20435	35	78	number	number	NOUN
fbem-20435	35	79	of	of	ADP
fbem-20435	35	80	positive	positive	ADJ
fbem-20435	35	81	and	and	CCONJ
fbem-20435	35	82	negative	negative	ADJ
fbem-20435	35	83	words	word	NOUN
fbem-20435	35	84	,	,	PUNCT
fbem-20435	35	85	or	or	CCONJ
fbem-20435	35	86	the	the	DET
fbem-20435	35	87	difference	difference	NOUN
fbem-20435	35	88	between	between	ADP
fbem-20435	35	89	the	the	DET
fbem-20435	35	90	number	number	NOUN
fbem-20435	35	91	of	of	ADP
fbem-20435	35	92	positive	positive	ADJ
fbem-20435	35	93	and	and	CCONJ
fbem-20435	35	94	negative	negative	ADJ
fbem-20435	35	95	words	word	NOUN
fbem-20435	35	96	to	to	ADP
fbem-20435	35	97	the	the	DET
fbem-20435	35	98	sum	sum	NOUN
fbem-20435	35	99	of	of	ADP
fbem-20435	35	100	the	the	DET
fbem-20435	35	101	number	number	NOUN
fbem-20435	35	102	of	of	ADP
fbem-20435	35	103	positive	positive	ADJ
fbem-20435	35	104	and	and	CCONJ
fbem-20435	35	105	negative	negative	ADJ
fbem-20435	35	106	words	word	NOUN
fbem-20435	35	107	plus	plus	CCONJ
fbem-20435	35	108	one	one	NUM
fbem-20435	35	109	(	(	PUNCT
fbem-20435	35	110	price	price	NOUN
fbem-20435	35	111	et	et	NOUN
fbem-20435	35	112	al	al	PROPN
fbem-20435	35	113	.	.	PROPN
fbem-20435	35	114	,	,	PUNCT
fbem-20435	35	115	2012)[5	2012)[5	NUM
fbem-20435	35	116	]	]	PUNCT
fbem-20435	35	117	.	.	PUNCT
fbem-20435	36	1	however	however	ADV
fbem-20435	36	2	,	,	PUNCT
fbem-20435	36	3	net	net	ADJ
fbem-20435	36	4	tone	tone	NOUN
fbem-20435	36	5	is	be	AUX
fbem-20435	36	6	not	not	PART
fbem-20435	36	7	always	always	ADV
fbem-20435	36	8	a	a	DET
fbem-20435	36	9	means	means	NOUN
fbem-20435	36	10	of	of	ADP
fbem-20435	36	11	information	information	NOUN
fbem-20435	36	12	manipulation	manipulation	NOUN
fbem-20435	36	13	and	and	CCONJ
fbem-20435	36	14	impression	impression	NOUN
fbem-20435	36	15	management	management	NOUN
fbem-20435	36	16	by	by	ADP
fbem-20435	36	17	management	management	NOUN
fbem-20435	36	18	,	,	PUNCT
fbem-20435	36	19	and	and	CCONJ
fbem-20435	36	20	may	may	AUX
fbem-20435	36	21	include	include	VERB
fbem-20435	36	22	two	two	NUM
fbem-20435	36	23	parts	part	NOUN
fbem-20435	36	24	:	:	PUNCT
fbem-20435	36	25	one	one	NUM
fbem-20435	36	26	part	part	NOUN
fbem-20435	36	27	refers	refer	VERB
fbem-20435	36	28	to	to	ADP
fbem-20435	36	29	a	a	DET
fbem-20435	36	30	neutral	neutral	ADJ
fbem-20435	36	31	expression	expression	NOUN
fbem-20435	36	32	of	of	ADP
fbem-20435	36	33	current	current	ADJ
fbem-20435	36	34	and	and	CCONJ
fbem-20435	36	35	future	future	ADJ
fbem-20435	36	36	good	good	ADJ
fbem-20435	36	37	performance	performance	NOUN
fbem-20435	36	38	,	,	PUNCT
fbem-20435	36	39	and	and	CCONJ
fbem-20435	36	40	the	the	DET
fbem-20435	36	41	other	other	ADJ
fbem-20435	36	42	part	part	NOUN
fbem-20435	36	43	is	be	AUX
fbem-20435	36	44	a	a	DET
fbem-20435	36	45	part	part	NOUN
fbem-20435	36	46	of	of	ADP
fbem-20435	36	47	management	management	NOUN
fbem-20435	36	48	manipulation	manipulation	NOUN
fbem-20435	36	49	,	,	PUNCT
fbem-20435	36	50	which	which	PRON
fbem-20435	36	51	is	be	AUX
fbem-20435	36	52	an	an	DET
fbem-20435	36	53	overly	overly	ADV
fbem-20435	36	54	positive	positive	ADJ
fbem-20435	36	55	description	description	NOUN
fbem-20435	36	56	or	or	CCONJ
fbem-20435	36	57	even	even	ADV
fbem-20435	36	58	exaggerated	exaggerated	ADJ
fbem-20435	36	59	beautification	beautification	NOUN
fbem-20435	36	60	of	of	ADP
fbem-20435	36	61	current	current	ADJ
fbem-20435	36	62	performance	performance	NOUN
fbem-20435	36	63	.	.	PUNCT
fbem-20435	37	1	this	this	DET
fbem-20435	37	2	part	part	NOUN
fbem-20435	37	3	reflects	reflect	VERB
fbem-20435	37	4	the	the	DET
fbem-20435	37	5	management	management	NOUN
fbem-20435	37	6	of	of	ADP
fbem-20435	37	7	tone	tone	NOUN
fbem-20435	37	8	,	,	PUNCT
fbem-20435	37	9	which	which	PRON
fbem-20435	37	10	is	be	AUX
fbem-20435	37	11	called	call	VERB
fbem-20435	37	12	abnormal	abnormal	ADJ
fbem-20435	37	13	tone	tone	NOUN
fbem-20435	37	14	.	.	PUNCT
fbem-20435	38	1	the	the	DET
fbem-20435	38	2	mainstream	mainstream	NOUN
fbem-20435	38	3	measurement	measurement	NOUN
fbem-20435	38	4	method	method	NOUN
fbem-20435	38	5	of	of	ADP
fbem-20435	38	6	abnormal	abnormal	ADJ
fbem-20435	38	7	tone	tone	NOUN
fbem-20435	38	8	is	be	AUX
fbem-20435	38	9	generally	generally	ADV
fbem-20435	38	10	similar	similar	ADJ
fbem-20435	38	11	to	to	ADP
fbem-20435	38	12	the	the	DET
fbem-20435	38	13	jones	jones	PROPN
fbem-20435	38	14	model	model	PROPN
fbem-20435	38	15	in	in	ADP
fbem-20435	38	16	earnings	earning	NOUN
fbem-20435	38	17	management	management	NOUN
fbem-20435	38	18	.	.	PUNCT
fbem-20435	39	1	the	the	DET
fbem-20435	39	2	net	net	ADJ
fbem-20435	39	3	tone	tone	NOUN
fbem-20435	39	4	is	be	AUX
fbem-20435	39	5	decomposed	decompose	VERB
fbem-20435	39	6	into	into	ADP
fbem-20435	39	7	two	two	NUM
fbem-20435	39	8	parts	part	NOUN
fbem-20435	39	9	:	:	PUNCT
fbem-20435	39	10	normal	normal	ADJ
fbem-20435	39	11	tone	tone	NOUN
fbem-20435	39	12	and	and	CCONJ
fbem-20435	39	13	abnormal	abnormal	ADJ
fbem-20435	39	14	tone	tone	NOUN
fbem-20435	39	15	,	,	PUNCT
fbem-20435	39	16	and	and	CCONJ
fbem-20435	39	17	the	the	DET
fbem-20435	39	18	model	model	NOUN
fbem-20435	39	19	residual	residual	ADJ
fbem-20435	39	20	term	term	NOUN
fbem-20435	39	21	is	be	AUX
fbem-20435	39	22	used	use	VERB
fbem-20435	39	23	as	as	ADP
fbem-20435	39	24	a	a	DET
fbem-20435	39	25	proxy	proxy	NOUN
fbem-20435	39	26	variable	variable	NOUN
fbem-20435	39	27	for	for	ADP
fbem-20435	39	28	abnormal	abnormal	ADJ
fbem-20435	39	29	tone	tone	NOUN
fbem-20435	39	30	(	(	PUNCT
fbem-20435	39	31	huang	huang	PROPN
fbem-20435	39	32	et	et	PROPN
fbem-20435	39	33	al	al	PROPN
fbem-20435	39	34	.	.	PROPN
fbem-20435	39	35	,	,	PUNCT
fbem-20435	39	36	2014)[6	2014)[6	NUM
fbem-20435	39	37	]	]	PUNCT
fbem-20435	39	38	.	.	PUNCT
fbem-20435	40	1	4	4	X
fbem-20435	40	2	.	.	X
fbem-20435	40	3	influence	influence	NOUN
fbem-20435	40	4	factors	factor	NOUN
fbem-20435	40	5	of	of	ADP
fbem-20435	40	6	tone	tone	NOUN
fbem-20435	40	7	management	management	NOUN
fbem-20435	40	8	at	at	ADP
fbem-20435	40	9	present	present	ADJ
fbem-20435	40	10	,	,	PUNCT
fbem-20435	40	11	there	there	PRON
fbem-20435	40	12	are	be	VERB
fbem-20435	40	13	not	not	PART
fbem-20435	40	14	many	many	ADJ
fbem-20435	40	15	studies	study	NOUN
fbem-20435	40	16	on	on	ADP
fbem-20435	40	17	the	the	DET
fbem-20435	40	18	influence	influence	NOUN
fbem-20435	40	19	factors	factor	NOUN
fbem-20435	40	20	of	of	ADP
fbem-20435	40	21	tone	tone	NOUN
fbem-20435	40	22	management	management	NOUN
fbem-20435	40	23	,	,	PUNCT
fbem-20435	40	24	mainly	mainly	ADV
fbem-20435	40	25	focusing	focus	VERB
fbem-20435	40	26	on	on	ADP
fbem-20435	40	27	three	three	NUM
fbem-20435	40	28	aspects	aspect	NOUN
fbem-20435	40	29	:	:	PUNCT
fbem-20435	40	30	business	business	NOUN
fbem-20435	40	31	conditions	condition	NOUN
fbem-20435	40	32	,	,	PUNCT
fbem-20435	40	33	governance	governance	NOUN
fbem-20435	40	34	and	and	CCONJ
fbem-20435	40	35	management	management	NOUN
fbem-20435	40	36	characteristics	characteristic	NOUN
fbem-20435	40	37	.	.	PUNCT
fbem-20435	41	1	first	first	ADV
fbem-20435	41	2	of	of	ADP
fbem-20435	41	3	all	all	PRON
fbem-20435	41	4	,	,	PUNCT
fbem-20435	41	5	the	the	DET
fbem-20435	41	6	business	business	NOUN
fbem-20435	41	7	situation	situation	NOUN
fbem-20435	41	8	of	of	ADP
fbem-20435	41	9	the	the	DET
fbem-20435	41	10	enterprise	enterprise	NOUN
fbem-20435	41	11	will	will	AUX
fbem-20435	41	12	affect	affect	VERB
fbem-20435	41	13	the	the	DET
fbem-20435	41	14	tone	tone	NOUN
fbem-20435	41	15	management	management	NOUN
fbem-20435	41	16	.	.	PUNCT
fbem-20435	42	1	li	li	PROPN
fbem-20435	42	2	(	(	PUNCT
fbem-20435	42	3	2010	2010	NUM
fbem-20435	42	4	)	)	PUNCT
fbem-20435	43	1	[	[	X
fbem-20435	43	2	1]found	1]found	NOUN
fbem-20435	43	3	that	that	SCONJ
fbem-20435	43	4	the	the	PRON
fbem-20435	43	5	better	well	ADJ
fbem-20435	43	6	the	the	DET
fbem-20435	43	7	company	company	NOUN
fbem-20435	43	8	's	's	PART
fbem-20435	43	9	future	future	ADJ
fbem-20435	43	10	profitability	profitability	NOUN
fbem-20435	43	11	,	,	PUNCT
fbem-20435	43	12	the	the	DET
fbem-20435	43	13	more	more	ADV
fbem-20435	43	14	optimistic	optimistic	ADJ
fbem-20435	43	15	the	the	DET
fbem-20435	43	16	tone	tone	NOUN
fbem-20435	43	17	of	of	ADP
fbem-20435	43	18	the	the	DET
fbem-20435	43	19	accounting	accounting	NOUN
fbem-20435	43	20	text	text	NOUN
fbem-20435	43	21	.	.	PUNCT
fbem-20435	44	1	ibrahim	ibrahim	PROPN
fbem-20435	44	2	et	et	PROPN
fbem-20435	44	3	al	al	PROPN
fbem-20435	44	4	.	.	PUNCT
fbem-20435	45	1	(	(	PUNCT
fbem-20435	45	2	2019)[7	2019)[7	NOUN
fbem-20435	45	3	]	]	PUNCT
fbem-20435	45	4	found	find	VERB
fbem-20435	45	5	that	that	SCONJ
fbem-20435	45	6	the	the	PRON
fbem-20435	45	7	lower	low	ADJ
fbem-20435	45	8	the	the	DET
fbem-20435	45	9	cost	cost	NOUN
fbem-20435	45	10	of	of	ADP
fbem-20435	45	11	capital	capital	NOUN
fbem-20435	45	12	and	and	CCONJ
fbem-20435	45	13	the	the	PRON
fbem-20435	45	14	higher	high	ADJ
fbem-20435	45	15	the	the	DET
fbem-20435	45	16	growth	growth	NOUN
fbem-20435	45	17	rate	rate	NOUN
fbem-20435	45	18	of	of	ADP
fbem-20435	45	19	a	a	DET
fbem-20435	45	20	listed	list	VERB
fbem-20435	45	21	company	company	NOUN
fbem-20435	45	22	,	,	PUNCT
fbem-20435	45	23	the	the	DET
fbem-20435	45	24	more	more	ADV
fbem-20435	45	25	pessimistic	pessimistic	ADJ
fbem-20435	45	26	the	the	DET
fbem-20435	45	27	narrative	narrative	NOUN
fbem-20435	45	28	tone	tone	NOUN
fbem-20435	45	29	in	in	ADP
fbem-20435	45	30	the	the	DET
fbem-20435	45	31	annual	annual	ADJ
fbem-20435	45	32	report	report	NOUN
fbem-20435	45	33	will	will	AUX
fbem-20435	45	34	be	be	AUX
fbem-20435	45	35	.	.	PUNCT
fbem-20435	45	36	brown	brown	ADJ
fbem-20435	45	37	and	and	CCONJ
fbem-20435	45	38	tucker	tucker	PROPN
fbem-20435	45	39	(	(	PUNCT
fbem-20435	45	40	2011)[8	2011)[8	PROPN
fbem-20435	45	41	]	]	PUNCT
fbem-20435	45	42	compared	compare	VERB
fbem-20435	45	43	md&a	md&a	PROPN
fbem-20435	45	44	content	content	NOUN
fbem-20435	45	45	over	over	ADP
fbem-20435	45	46	time	time	NOUN
fbem-20435	45	47	and	and	CCONJ
fbem-20435	45	48	found	find	VERB
fbem-20435	45	49	that	that	SCONJ
fbem-20435	45	50	the	the	PRON
fbem-20435	45	51	greater	great	ADJ
fbem-20435	45	52	the	the	DET
fbem-20435	45	53	change	change	NOUN
fbem-20435	45	54	in	in	ADP
fbem-20435	45	55	a	a	DET
fbem-20435	45	56	firm	firm	NOUN
fbem-20435	45	57	's	's	PART
fbem-20435	45	58	economic	economic	ADJ
fbem-20435	45	59	conditions	condition	NOUN
fbem-20435	45	60	,	,	PUNCT
fbem-20435	45	61	the	the	PRON
fbem-20435	45	62	greater	great	ADJ
fbem-20435	45	63	the	the	DET
fbem-20435	45	64	change	change	NOUN
fbem-20435	45	65	in	in	ADP
fbem-20435	45	66	md&a	md&a	PROPN
fbem-20435	45	67	content	content	NOUN
fbem-20435	45	68	.	.	PUNCT
fbem-20435	46	1	larcker	larcker	NOUN
fbem-20435	46	2	and	and	CCONJ
fbem-20435	46	3	zakolyukina	zakolyukina	PROPN
fbem-20435	46	4	(	(	PUNCT
fbem-20435	46	5	2012)[9	2012)[9	PROPN
fbem-20435	46	6	]	]	PUNCT
fbem-20435	46	7	found	find	VERB
fbem-20435	46	8	that	that	SCONJ
fbem-20435	46	9	managers	manager	NOUN
fbem-20435	46	10	of	of	ADP
fbem-20435	46	11	financially	financially	ADV
fbem-20435	46	12	fraudulent	fraudulent	ADJ
fbem-20435	46	13	companies	company	NOUN
fbem-20435	46	14	tend	tend	VERB
fbem-20435	46	15	to	to	PART
fbem-20435	46	16	use	use	VERB
fbem-20435	46	17	language	language	NOUN
fbem-20435	46	18	that	that	PRON
fbem-20435	46	19	conveys	convey	VERB
fbem-20435	46	20	positive	positive	ADJ
fbem-20435	46	21	emotions	emotion	NOUN
fbem-20435	46	22	and	and	CCONJ
fbem-20435	46	23	less	less	ADV
fbem-20435	46	24	likely	likely	ADJ
fbem-20435	46	25	to	to	PART
fbem-20435	46	26	use	use	VERB
fbem-20435	46	27	negative	negative	ADJ
fbem-20435	46	28	emotions	emotion	NOUN
fbem-20435	46	29	or	or	CCONJ
fbem-20435	46	30	uncertainties	uncertainty	NOUN
fbem-20435	46	31	in	in	ADP
fbem-20435	46	32	their	their	PRON
fbem-20435	46	33	presentations	presentation	NOUN
fbem-20435	46	34	on	on	ADP
fbem-20435	46	35	quarterly	quarterly	ADJ
fbem-20435	46	36	earnings	earning	NOUN
fbem-20435	46	37	calls	call	NOUN
fbem-20435	46	38	.	.	PUNCT
fbem-20435	47	1	second	second	ADJ
fbem-20435	47	2	,	,	PUNCT
fbem-20435	47	3	corporate	corporate	ADJ
fbem-20435	47	4	governance	governance	NOUN
fbem-20435	47	5	affects	affect	VERB
fbem-20435	47	6	tone	tone	NOUN
fbem-20435	47	7	management	management	NOUN
fbem-20435	47	8	.	.	PUNCT
fbem-20435	48	1	lee	lee	PROPN
fbem-20435	48	2	et	et	PROPN
fbem-20435	48	3	al	al	PROPN
fbem-20435	48	4	.	.	PUNCT
fbem-20435	49	1	(	(	PUNCT
fbem-20435	49	2	2019)[10	2019)[10	NUM
fbem-20435	49	3	]	]	PUNCT
fbem-20435	49	4	and	and	CCONJ
fbem-20435	49	5	d'augusta	d'augusta	PROPN
fbem-20435	49	6	et	et	PROPN
fbem-20435	49	7	al	al	PROPN
fbem-20435	49	8	.	.	PROPN
fbem-20435	50	1	(	(	PUNCT
fbem-20435	50	2	2020)[11	2020)[11	NUM
fbem-20435	50	3	]	]	PUNCT
fbem-20435	50	4	found	find	VERB
fbem-20435	50	5	that	that	SCONJ
fbem-20435	50	6	the	the	DET
fbem-20435	50	7	robustness	robustness	NOUN
fbem-20435	50	8	of	of	ADP
fbem-20435	50	9	accounting	accounting	NOUN
fbem-20435	50	10	information	information	NOUN
fbem-20435	50	11	and	and	CCONJ
fbem-20435	50	12	the	the	DET
fbem-20435	50	13	financial	financial	ADJ
fbem-20435	50	14	expertise	expertise	NOUN
fbem-20435	50	15	of	of	ADP
fbem-20435	50	16	audit	audit	NOUN
fbem-20435	50	17	committee	committee	NOUN
fbem-20435	50	18	members	member	NOUN
fbem-20435	50	19	can	can	AUX
fbem-20435	50	20	suppress	suppress	VERB
fbem-20435	50	21	management	management	NOUN
fbem-20435	50	22	tone	tone	NOUN
fbem-20435	50	23	manipulation	manipulation	NOUN
fbem-20435	50	24	.	.	PUNCT
fbem-20435	51	1	bassyouny	bassyouny	PROPN
fbem-20435	51	2	et	et	PROPN
fbem-20435	51	3	al	al	PROPN
fbem-20435	51	4	.	.	PUNCT
fbem-20435	52	1	(	(	PUNCT
fbem-20435	52	2	2020)[12	2020)[12	NOUN
fbem-20435	52	3	]	]	PUNCT
fbem-20435	52	4	found	find	VERB
fbem-20435	52	5	that	that	SCONJ
fbem-20435	52	6	board	board	NOUN
fbem-20435	52	7	independence	independence	NOUN
fbem-20435	52	8	and	and	CCONJ
fbem-20435	52	9	the	the	DET
fbem-20435	52	10	proportion	proportion	NOUN
fbem-20435	52	11	of	of	ADP
fbem-20435	52	12	female	female	ADJ
fbem-20435	52	13	directors	director	NOUN
fbem-20435	52	14	inhibit	inhibit	VERB
fbem-20435	52	15	optimism	optimism	NOUN
fbem-20435	52	16	in	in	ADP
fbem-20435	52	17	the	the	DET
fbem-20435	52	18	tone	tone	NOUN
fbem-20435	52	19	of	of	ADP
fbem-20435	52	20	information	information	NOUN
fbem-20435	52	21	disclosure	disclosure	NOUN
fbem-20435	52	22	.	.	PUNCT
fbem-20435	53	1	deboskey	deboskey	PROPN
fbem-20435	53	2	et	et	PROPN
fbem-20435	53	3	al	al	PROPN
fbem-20435	53	4	.	.	PUNCT
fbem-20435	54	1	(	(	PUNCT
fbem-20435	54	2	2019)[13	2019)[13	NUM
fbem-20435	54	3	]	]	PUNCT
fbem-20435	54	4	looked	look	VERB
fbem-20435	54	5	at	at	ADP
fbem-20435	54	6	the	the	DET
fbem-20435	54	7	tone	tone	NOUN
fbem-20435	54	8	of	of	ADP
fbem-20435	54	9	earnings	earning	NOUN
fbem-20435	54	10	announcements	announcement	NOUN
fbem-20435	54	11	and	and	CCONJ
fbem-20435	54	12	found	find	VERB
fbem-20435	54	13	that	that	SCONJ
fbem-20435	54	14	the	the	DET
fbem-20435	54	15	tone	tone	NOUN
fbem-20435	54	16	of	of	ADP
fbem-20435	54	17	earnings	earning	NOUN
fbem-20435	54	18	announcements	announcement	NOUN
fbem-20435	54	19	is	be	AUX
fbem-20435	54	20	closely	closely	ADV
fbem-20435	54	21	related	relate	VERB
fbem-20435	54	22	to	to	ADP
fbem-20435	54	23	ceo	ceo	NOUN
fbem-20435	54	24	power	power	NOUN
fbem-20435	54	25	,	,	PUNCT
fbem-20435	54	26	and	and	CCONJ
fbem-20435	54	27	the	the	PRON
fbem-20435	54	28	greater	great	ADJ
fbem-20435	54	29	the	the	DET
fbem-20435	54	30	ceo	ceo	NOUN
fbem-20435	54	31	's	's	PART
fbem-20435	54	32	power	power	NOUN
fbem-20435	54	33	,	,	PUNCT
fbem-20435	54	34	such	such	ADJ
fbem-20435	54	35	as	as	ADP
fbem-20435	54	36	the	the	PRON
fbem-20435	54	37	longer	long	ADJ
fbem-20435	54	38	the	the	DET
fbem-20435	54	39	ceo	ceo	NOUN
fbem-20435	54	40	tenure	tenure	NOUN
fbem-20435	54	41	or	or	CCONJ
fbem-20435	54	42	the	the	DET
fbem-20435	54	43	ceo	ceo	NOUN
fbem-20435	54	44	is	be	AUX
fbem-20435	54	45	also	also	ADV
fbem-20435	54	46	the	the	DET
fbem-20435	54	47	chairman	chairman	NOUN
fbem-20435	54	48	,	,	PUNCT
fbem-20435	54	49	the	the	DET
fbem-20435	54	50	more	more	ADV
fbem-20435	54	51	optimistic	optimistic	ADJ
fbem-20435	54	52	and	and	CCONJ
fbem-20435	54	53	radical	radical	ADJ
fbem-20435	54	54	they	they	PRON
fbem-20435	54	55	are	be	AUX
fbem-20435	54	56	in	in	ADP
fbem-20435	54	57	the	the	DET
fbem-20435	54	58	earnings	earning	NOUN
fbem-20435	54	59	announcement	announcement	NOUN
fbem-20435	54	60	.	.	PUNCT
fbem-20435	55	1	finally	finally	ADV
fbem-20435	55	2	,	,	PUNCT
fbem-20435	55	3	the	the	DET
fbem-20435	55	4	characteristics	characteristic	NOUN
fbem-20435	55	5	of	of	ADP
fbem-20435	55	6	the	the	DET
fbem-20435	55	7	management	management	NOUN
fbem-20435	55	8	of	of	ADP
fbem-20435	55	9	the	the	DET
fbem-20435	55	10	enterprise	enterprise	NOUN
fbem-20435	55	11	affect	affect	VERB
fbem-20435	55	12	the	the	DET
fbem-20435	55	13	tone	tone	NOUN
fbem-20435	55	14	management	management	NOUN
fbem-20435	55	15	.	.	PUNCT
fbem-20435	56	1	huang	huang	PROPN
fbem-20435	56	2	et	et	PROPN
fbem-20435	56	3	al	al	PROPN
fbem-20435	56	4	.	.	PUNCT
fbem-20435	57	1	(	(	PUNCT
fbem-20435	57	2	2014)[6	2014)[6	NUM
fbem-20435	57	3	]	]	PUNCT
fbem-20435	57	4	found	find	VERB
fbem-20435	57	5	that	that	SCONJ
fbem-20435	57	6	when	when	SCONJ
fbem-20435	57	7	listed	list	VERB
fbem-20435	57	8	companies	company	NOUN
fbem-20435	57	9	disclose	disclose	VERB
fbem-20435	57	10	to	to	ADP
fbem-20435	57	11	the	the	DET
fbem-20435	57	12	public	public	NOUN
fbem-20435	57	13	,	,	PUNCT
fbem-20435	57	14	management	management	NOUN
fbem-20435	57	15	will	will	AUX
fbem-20435	57	16	manipulate	manipulate	VERB
fbem-20435	57	17	the	the	DET
fbem-20435	57	18	tone	tone	NOUN
fbem-20435	57	19	of	of	ADP
fbem-20435	57	20	the	the	DET
fbem-20435	57	21	annual	annual	ADJ
fbem-20435	57	22	report	report	NOUN
fbem-20435	57	23	out	out	ADP
fbem-20435	57	24	of	of	ADP
fbem-20435	57	25	self	self	NOUN
fbem-20435	57	26	-	-	PUNCT
fbem-20435	57	27	interested	interested	ADJ
fbem-20435	57	28	motives	motive	NOUN
fbem-20435	57	29	.	.	PUNCT
fbem-20435	58	1	davis	davis	PROPN
fbem-20435	58	2	et	et	PROPN
fbem-20435	58	3	al	al	PROPN
fbem-20435	58	4	.	.	PUNCT
fbem-20435	59	1	(	(	PUNCT
fbem-20435	59	2	2015)[4	2015)[4	NUM
fbem-20435	59	3	]	]	PUNCT
fbem-20435	59	4	explored	explore	VERB
fbem-20435	59	5	the	the	DET
fbem-20435	59	6	influence	influence	NOUN
fbem-20435	59	7	of	of	ADP
fbem-20435	59	8	managers	manager	NOUN
fbem-20435	59	9	'	'	PART
fbem-20435	59	10	personal	personal	ADJ
fbem-20435	59	11	characteristics	characteristic	NOUN
fbem-20435	59	12	and	and	CCONJ
fbem-20435	59	13	experiences	experience	NOUN
fbem-20435	59	14	on	on	ADP
fbem-20435	59	15	the	the	DET
fbem-20435	59	16	tone	tone	NOUN
fbem-20435	59	17	of	of	ADP
fbem-20435	59	18	text	text	NOUN
fbem-20435	59	19	,	,	PUNCT
fbem-20435	59	20	and	and	CCONJ
fbem-20435	59	21	found	find	VERB
fbem-20435	59	22	that	that	SCONJ
fbem-20435	59	23	the	the	DET
fbem-20435	59	24	optimistic	optimistic	ADJ
fbem-20435	59	25	or	or	CCONJ
fbem-20435	59	26	pessimistic	pessimistic	ADJ
fbem-20435	59	27	tendency	tendency	NOUN
fbem-20435	59	28	of	of	ADP
fbem-20435	59	29	managers	manager	NOUN
fbem-20435	59	30	'	'	PART
fbem-20435	59	31	traits	trait	NOUN
fbem-20435	59	32	affects	affect	VERB
fbem-20435	59	33	the	the	DET
fbem-20435	59	34	tone	tone	NOUN
fbem-20435	59	35	used	use	VERB
fbem-20435	59	36	by	by	ADP
fbem-20435	59	37	managers	manager	NOUN
fbem-20435	59	38	in	in	ADP
fbem-20435	59	39	earnings	earning	NOUN
fbem-20435	59	40	conference	conference	NOUN
fbem-20435	59	41	calls	call	NOUN
fbem-20435	59	42	,	,	PUNCT
fbem-20435	59	43	and	and	CCONJ
fbem-20435	59	44	found	find	VERB
fbem-20435	59	45	that	that	SCONJ
fbem-20435	59	46	managers	manager	NOUN
fbem-20435	59	47	'	'	PART
fbem-20435	59	48	early	early	ADJ
fbem-20435	59	49	professional	professional	ADJ
fbem-20435	59	50	experience	experience	NOUN
fbem-20435	59	51	,	,	PUNCT
fbem-20435	59	52	such	such	ADJ
fbem-20435	59	53	as	as	ADP
fbem-20435	59	54	whether	whether	SCONJ
fbem-20435	59	55	they	they	PRON
fbem-20435	59	56	participated	participate	VERB
fbem-20435	59	57	in	in	ADP
fbem-20435	59	58	charitable	charitable	ADJ
fbem-20435	59	59	organizations	organization	NOUN
fbem-20435	59	60	,	,	PUNCT
fbem-20435	59	61	also	also	ADV
fbem-20435	59	62	significantly	significantly	ADV
fbem-20435	59	63	affected	affect	VERB
fbem-20435	59	64	the	the	DET
fbem-20435	59	65	tone	tone	NOUN
fbem-20435	59	66	adopted	adopt	VERB
fbem-20435	59	67	by	by	ADP
fbem-20435	59	68	managers	manager	NOUN
fbem-20435	59	69	.	.	PUNCT
fbem-20435	60	1	marquez	marquez	PROPN
fbem-20435	60	2	-	-	PUNCT
fbem-20435	60	3	illescas	illescas	PROPN
fbem-20435	60	4	et	et	PROPN
fbem-20435	60	5	al	al	PROPN
fbem-20435	60	6	.	.	PUNCT
fbem-20435	61	1	(	(	PUNCT
fbem-20435	61	2	2019)[14	2019)[14	NUM
fbem-20435	61	3	]	]	PUNCT
fbem-20435	61	4	found	find	VERB
fbem-20435	61	5	that	that	SCONJ
fbem-20435	61	6	narcissistic	narcissistic	ADJ
fbem-20435	61	7	ceos	ceo	NOUN
fbem-20435	61	8	are	be	AUX
fbem-20435	61	9	more	more	ADV
fbem-20435	61	10	inclined	inclined	ADJ
fbem-20435	61	11	to	to	PART
fbem-20435	61	12	reinforce	reinforce	VERB
fbem-20435	61	13	their	their	PRON
fbem-20435	61	14	grandiose	grandiose	ADJ
fbem-20435	61	15	self	self	NOUN
fbem-20435	61	16	-	-	PUNCT
fbem-20435	61	17	image	image	NOUN
fbem-20435	61	18	by	by	ADP
fbem-20435	61	19	making	make	VERB
fbem-20435	61	20	more	more	ADV
fbem-20435	61	21	positive	positive	ADJ
fbem-20435	61	22	earnings	earning	NOUN
fbem-20435	61	23	announcements	announcement	NOUN
fbem-20435	61	24	,	,	PUNCT
fbem-20435	61	25	a	a	DET
fbem-20435	61	26	desire	desire	NOUN
fbem-20435	61	27	that	that	PRON
fbem-20435	61	28	wanes	wane	VERB
fbem-20435	61	29	as	as	ADP
fbem-20435	61	30	ceos	ceos	NOUN
fbem-20435	61	31	age	age	NOUN
fbem-20435	61	32	.	.	PUNCT
fbem-20435	62	1	5	5	X
fbem-20435	62	2	.	.	X
fbem-20435	62	3	economic	economic	ADJ
fbem-20435	62	4	consequences	consequence	NOUN
fbem-20435	62	5	of	of	ADP
fbem-20435	62	6	tone	tone	NOUN
fbem-20435	62	7	management	management	NOUN
fbem-20435	62	8	the	the	DET
fbem-20435	62	9	economic	economic	ADJ
fbem-20435	62	10	consequences	consequence	NOUN
fbem-20435	62	11	of	of	ADP
fbem-20435	62	12	corporate	corporate	ADJ
fbem-20435	62	13	tone	tone	NOUN
fbem-20435	62	14	management	management	NOUN
fbem-20435	62	15	are	be	AUX
fbem-20435	62	16	mainly	mainly	ADV
fbem-20435	62	17	concentrated	concentrate	VERB
fbem-20435	62	18	in	in	ADP
fbem-20435	62	19	two	two	NUM
fbem-20435	62	20	levels	level	NOUN
fbem-20435	62	21	:	:	PUNCT
fbem-20435	62	22	enterprise	enterprise	NOUN
fbem-20435	62	23	internal	internal	ADJ
fbem-20435	62	24	and	and	CCONJ
fbem-20435	62	25	market	market	NOUN
fbem-20435	62	26	reactions	reaction	NOUN
fbem-20435	62	27	.	.	PUNCT
fbem-20435	63	1	the	the	DET
fbem-20435	63	2	first	first	ADJ
fbem-20435	63	3	perspective	perspective	NOUN
fbem-20435	63	4	comes	come	VERB
fbem-20435	63	5	from	from	ADP
fbem-20435	63	6	within	within	ADP
fbem-20435	63	7	the	the	DET
fbem-20435	63	8	enterprise	enterprise	NOUN
fbem-20435	63	9	.	.	PUNCT
fbem-20435	64	1	a	a	DET
fbem-20435	64	2	large	large	ADJ
fbem-20435	64	3	number	number	NOUN
fbem-20435	64	4	of	of	ADP
fbem-20435	64	5	studies	study	NOUN
fbem-20435	64	6	have	have	AUX
fbem-20435	64	7	shown	show	VERB
fbem-20435	64	8	that	that	SCONJ
fbem-20435	64	9	the	the	DET
fbem-20435	64	10	tone	tone	NOUN
fbem-20435	64	11	characteristics	characteristic	NOUN
fbem-20435	64	12	of	of	ADP
fbem-20435	64	13	text	text	NOUN
fbem-20435	64	14	information	information	NOUN
fbem-20435	64	15	can	can	AUX
fbem-20435	64	16	effectively	effectively	ADV
fbem-20435	64	17	predict	predict	VERB
fbem-20435	64	18	enterprise	enterprise	NOUN
fbem-20435	64	19	performance	performance	NOUN
fbem-20435	64	20	.	.	PUNCT
fbem-20435	65	1	loughran	loughran	NOUN
fbem-20435	65	2	and	and	CCONJ
fbem-20435	65	3	mcdonald	mcdonald	PROPN
fbem-20435	65	4	(	(	PUNCT
fbem-20435	65	5	2011)[2	2011)[2	NUM
fbem-20435	65	6	]	]	PUNCT
fbem-20435	65	7	were	be	AUX
fbem-20435	65	8	the	the	DET
fbem-20435	65	9	first	first	ADJ
fbem-20435	65	10	to	to	PART
fbem-20435	65	11	study	study	VERB
fbem-20435	65	12	the	the	DET
fbem-20435	65	13	economic	economic	ADJ
fbem-20435	65	14	consequences	consequence	NOUN
fbem-20435	65	15	of	of	ADP
fbem-20435	65	16	the	the	DET
fbem-20435	65	17	tone	tone	NOUN
fbem-20435	65	18	of	of	ADP
fbem-20435	65	19	a	a	DET
fbem-20435	65	20	firm	firm	NOUN
fbem-20435	65	21	's	's	PART
fbem-20435	65	22	annual	annual	ADJ
fbem-20435	65	23	report	report	NOUN
fbem-20435	65	24	and	and	CCONJ
fbem-20435	65	25	found	find	VERB
fbem-20435	65	26	that	that	SCONJ
fbem-20435	65	27	the	the	DET
fbem-20435	65	28	net	net	ADJ
fbem-20435	65	29	tone	tone	NOUN
fbem-20435	65	30	of	of	ADP
fbem-20435	65	31	the	the	DET
fbem-20435	65	32	annual	annual	ADJ
fbem-20435	65	33	report	report	NOUN
fbem-20435	65	34	was	be	AUX
fbem-20435	65	35	significantly	significantly	ADV
fbem-20435	65	36	positively	positively	ADV
fbem-20435	65	37	correlated	correlate	VERB
fbem-20435	65	38	with	with	ADP
fbem-20435	65	39	the	the	DET
fbem-20435	65	40	firm	firm	NOUN
fbem-20435	65	41	's	's	PART
fbem-20435	65	42	future	future	ADJ
fbem-20435	65	43	earnings	earning	NOUN
fbem-20435	65	44	.	.	PUNCT
fbem-20435	66	1	davis	davis	PROPN
fbem-20435	66	2	et	et	PROPN
fbem-20435	66	3	al	al	PROPN
fbem-20435	66	4	.	.	PUNCT
fbem-20435	67	1	(	(	PUNCT
fbem-20435	67	2	2012b)[15	2012b)[15	X
fbem-20435	67	3	]	]	X
fbem-20435	67	4	analyzed	analyze	VERB
fbem-20435	67	5	the	the	DET
fbem-20435	67	6	md&a	md&a	PROPN
fbem-20435	67	7	text	text	NOUN
fbem-20435	67	8	of	of	ADP
fbem-20435	67	9	the	the	DET
fbem-20435	67	10	annual	annual	ADJ
fbem-20435	67	11	report	report	NOUN
fbem-20435	67	12	and	and	CCONJ
fbem-20435	67	13	found	find	VERB
fbem-20435	67	14	that	that	SCONJ
fbem-20435	67	15	the	the	DET
fbem-20435	67	16	tone	tone	NOUN
fbem-20435	67	17	information	information	NOUN
fbem-20435	67	18	can	can	AUX
fbem-20435	67	19	reflect	reflect	VERB
fbem-20435	67	20	the	the	DET
fbem-20435	67	21	attitude	attitude	NOUN
fbem-20435	67	22	of	of	ADP
fbem-20435	67	23	managers	manager	NOUN
fbem-20435	67	24	towards	towards	ADP
fbem-20435	67	25	the	the	DET
fbem-20435	67	26	future	future	ADJ
fbem-20435	67	27	development	development	NOUN
fbem-20435	67	28	of	of	ADP
fbem-20435	67	29	the	the	DET
fbem-20435	67	30	enterprise	enterprise	NOUN
fbem-20435	67	31	,	,	PUNCT
fbem-20435	67	32	and	and	CCONJ
fbem-20435	67	33	show	show	VERB
fbem-20435	67	34	the	the	DET
fbem-20435	67	35	future	future	ADJ
fbem-20435	67	36	performance	performance	NOUN
fbem-20435	67	37	level	level	NOUN
fbem-20435	67	38	of	of	ADP
fbem-20435	67	39	the	the	DET
fbem-20435	67	40	enterprise	enterprise	NOUN
fbem-20435	67	41	to	to	ADP
fbem-20435	67	42	a	a	DET
fbem-20435	67	43	certain	certain	ADJ
fbem-20435	67	44	extent	extent	NOUN
fbem-20435	67	45	.	.	PUNCT
fbem-20435	68	1	huang	huang	PROPN
fbem-20435	68	2	et	et	PROPN
fbem-20435	68	3	al	al	PROPN
fbem-20435	68	4	.	.	PUNCT
fbem-20435	69	1	(	(	PUNCT
fbem-20435	69	2	2014)[6	2014)[6	NUM
fbem-20435	69	3	]	]	PUNCT
fbem-20435	69	4	found	find	VERB
fbem-20435	69	5	a	a	DET
fbem-20435	69	6	positive	positive	ADJ
fbem-20435	69	7	relationship	relationship	NOUN
fbem-20435	69	8	between	between	ADP
fbem-20435	69	9	unusually	unusually	ADV
fbem-20435	69	10	positive	positive	ADJ
fbem-20435	69	11	tones	tone	NOUN
fbem-20435	69	12	and	and	CCONJ
fbem-20435	69	13	negative	negative	ADJ
fbem-20435	69	14	future	future	ADJ
fbem-20435	69	15	earnings	earning	NOUN
fbem-20435	69	16	and	and	CCONJ
fbem-20435	69	17	cash	cash	NOUN
fbem-20435	69	18	flows	flow	NOUN
fbem-20435	69	19	.	.	PUNCT
fbem-20435	70	1	mayew	mayew	PROPN
fbem-20435	70	2	et	et	PROPN
fbem-20435	70	3	al	al	PROPN
fbem-20435	70	4	.	.	PUNCT
fbem-20435	71	1	(	(	PUNCT
fbem-20435	71	2	2015)[16	2015)[16	X
fbem-20435	71	3	]	]	PUNCT
fbem-20435	71	4	found	find	VERB
fbem-20435	71	5	that	that	SCONJ
fbem-20435	71	6	the	the	DET
fbem-20435	71	7	tone	tone	NOUN
fbem-20435	71	8	of	of	ADP
fbem-20435	71	9	management	management	NOUN
fbem-20435	71	10	discussions	discussion	NOUN
fbem-20435	71	11	can	can	AUX
fbem-20435	71	12	predict	predict	VERB
fbem-20435	71	13	a	a	DET
fbem-20435	71	14	firm	firm	NOUN
fbem-20435	71	15	's	's	PART
fbem-20435	71	16	future	future	ADJ
fbem-20435	71	17	sustainability	sustainability	NOUN
fbem-20435	71	18	.	.	PUNCT
fbem-20435	72	1	many	many	ADJ
fbem-20435	72	2	scholars	scholar	NOUN
fbem-20435	72	3	have	have	AUX
fbem-20435	72	4	found	find	VERB
fbem-20435	72	5	that	that	SCONJ
fbem-20435	72	6	the	the	DET
fbem-20435	72	7	tone	tone	NOUN
fbem-20435	72	8	of	of	ADP
fbem-20435	72	9	text	text	NOUN
fbem-20435	72	10	information	information	NOUN
fbem-20435	72	11	can	can	AUX
fbem-20435	72	12	effectively	effectively	ADV
fbem-20435	72	13	predict	predict	VERB
fbem-20435	72	14	corporate	corporate	ADJ
fbem-20435	72	15	risks	risk	NOUN
fbem-20435	72	16	.	.	PUNCT
fbem-20435	73	1	when	when	SCONJ
fbem-20435	73	2	enterprises	enterprise	NOUN
fbem-20435	73	3	disclose	disclose	VERB
fbem-20435	73	4	information	information	NOUN
fbem-20435	73	5	,	,	PUNCT
fbem-20435	73	6	increasing	increase	VERB
fbem-20435	73	7	the	the	DET
fbem-20435	73	8	use	use	NOUN
fbem-20435	73	9	of	of	ADP
fbem-20435	73	10	negative	negative	ADJ
fbem-20435	73	11	vocabulary	vocabulary	NOUN
fbem-20435	73	12	and	and	CCONJ
fbem-20435	73	13	reducing	reduce	VERB
fbem-20435	73	14	the	the	DET
fbem-20435	73	15	use	use	NOUN
fbem-20435	73	16	of	of	ADP
fbem-20435	73	17	positive	positive	ADJ
fbem-20435	73	18	vocabulary	vocabulary	NOUN
fbem-20435	73	19	may	may	AUX
fbem-20435	73	20	reflect	reflect	VERB
fbem-20435	73	21	risks	risk	NOUN
fbem-20435	73	22	such	such	ADJ
fbem-20435	73	23	as	as	ADP
fbem-20435	73	24	financial	financial	ADJ
fbem-20435	73	25	crisis	crisis	NOUN
fbem-20435	73	26	and	and	CCONJ
fbem-20435	73	27	deteriorating	deteriorate	VERB
fbem-20435	73	28	business	business	NOUN
fbem-20435	73	29	environment	environment	NOUN
fbem-20435	73	30	.	.	PUNCT
fbem-20435	74	1	hajek	hajek	NOUN
fbem-20435	74	2	and	and	CCONJ
fbem-20435	74	3	henriques	henrique	NOUN
fbem-20435	74	4	(	(	PUNCT
fbem-20435	74	5	2017)[17	2017)[17	NUM
fbem-20435	74	6	]	]	PUNCT
fbem-20435	74	7	combined	combine	VERB
fbem-20435	74	8	structured	structured	ADJ
fbem-20435	74	9	financial	financial	ADJ
fbem-20435	74	10	data	datum	NOUN
fbem-20435	74	11	with	with	ADP
fbem-20435	74	12	unstructured	unstructured	ADJ
fbem-20435	74	13	text	text	NOUN
fbem-20435	74	14	tone	tone	NOUN
fbem-20435	74	15	data	datum	NOUN
fbem-20435	74	16	to	to	PART
fbem-20435	74	17	construct	construct	VERB
fbem-20435	74	18	a	a	DET
fbem-20435	74	19	financial	financial	ADJ
fbem-20435	74	20	fraud	fraud	NOUN
fbem-20435	74	21	prediction	prediction	NOUN
fbem-20435	74	22	model	model	NOUN
fbem-20435	74	23	to	to	PART
fbem-20435	74	24	predict	predict	VERB
fbem-20435	74	25	the	the	DET
fbem-20435	74	26	risk	risk	NOUN
fbem-20435	74	27	of	of	ADP
fbem-20435	74	28	corporate	corporate	ADJ
fbem-20435	74	29	financial	financial	ADJ
fbem-20435	74	30	54	54	NUM
fbem-20435	74	31	fraud	fraud	NOUN
fbem-20435	74	32	.	.	PUNCT
fbem-20435	75	1	kothari	kothari	PROPN
fbem-20435	75	2	et	et	PROPN
fbem-20435	75	3	al	al	PROPN
fbem-20435	75	4	.	.	PROPN
fbem-20435	76	1	(	(	PUNCT
fbem-20435	76	2	2009)[18	2009)[18	PROPN
fbem-20435	76	3	]	]	PUNCT
fbem-20435	76	4	found	find	VERB
fbem-20435	76	5	that	that	SCONJ
fbem-20435	76	6	firms	firm	NOUN
fbem-20435	76	7	'	'	PART
fbem-20435	76	8	disclosure	disclosure	NOUN
fbem-20435	76	9	of	of	ADP
fbem-20435	76	10	good	good	ADJ
fbem-20435	76	11	news	news	NOUN
fbem-20435	76	12	reduces	reduce	VERB
fbem-20435	76	13	firm	firm	ADJ
fbem-20435	76	14	risk	risk	NOUN
fbem-20435	76	15	and	and	CCONJ
fbem-20435	76	16	thus	thus	ADV
fbem-20435	76	17	reduces	reduce	VERB
fbem-20435	76	18	analysts	analyst	NOUN
fbem-20435	76	19	'	'	PART
fbem-20435	76	20	forecast	forecast	NOUN
fbem-20435	76	21	dispersion	dispersion	NOUN
fbem-20435	76	22	.	.	PUNCT
fbem-20435	77	1	conversely	conversely	ADV
fbem-20435	77	2	,	,	PUNCT
fbem-20435	77	3	when	when	SCONJ
fbem-20435	77	4	firms	firm	NOUN
fbem-20435	77	5	increase	increase	VERB
fbem-20435	77	6	risk	risk	NOUN
fbem-20435	77	7	disclosures	disclosure	NOUN
fbem-20435	77	8	,	,	PUNCT
fbem-20435	77	9	analyst	analyst	NOUN
fbem-20435	77	10	predictions	prediction	NOUN
fbem-20435	77	11	become	become	VERB
fbem-20435	77	12	more	more	ADV
fbem-20435	77	13	discrete	discrete	ADJ
fbem-20435	77	14	(	(	PUNCT
fbem-20435	77	15	kravet	kravet	PROPN
fbem-20435	77	16	and	and	CCONJ
fbem-20435	77	17	muslu	muslu	NOUN
fbem-20435	77	18	,	,	PUNCT
fbem-20435	77	19	2013)[19	2013)[19	NUM
fbem-20435	77	20	]	]	X
fbem-20435	77	21	.	.	PUNCT
fbem-20435	78	1	secondly	secondly	ADV
fbem-20435	78	2	,	,	PUNCT
fbem-20435	78	3	judging	judge	VERB
fbem-20435	78	4	from	from	ADP
fbem-20435	78	5	the	the	DET
fbem-20435	78	6	reaction	reaction	NOUN
fbem-20435	78	7	of	of	ADP
fbem-20435	78	8	investors	investor	NOUN
fbem-20435	78	9	.	.	PUNCT
fbem-20435	79	1	investors	investor	NOUN
fbem-20435	79	2	will	will	AUX
fbem-20435	79	3	have	have	VERB
fbem-20435	79	4	a	a	DET
fbem-20435	79	5	positive	positive	ADJ
fbem-20435	79	6	reaction	reaction	NOUN
fbem-20435	79	7	to	to	ADP
fbem-20435	79	8	the	the	DET
fbem-20435	79	9	positive	positive	ADJ
fbem-20435	79	10	tone	tone	NOUN
fbem-20435	79	11	of	of	ADP
fbem-20435	79	12	the	the	DET
fbem-20435	79	13	text	text	NOUN
fbem-20435	79	14	and	and	CCONJ
fbem-20435	79	15	a	a	DET
fbem-20435	79	16	significantly	significantly	ADV
fbem-20435	79	17	negative	negative	ADJ
fbem-20435	79	18	reaction	reaction	NOUN
fbem-20435	79	19	to	to	ADP
fbem-20435	79	20	the	the	DET
fbem-20435	79	21	negative	negative	ADJ
fbem-20435	79	22	tone	tone	NOUN
fbem-20435	79	23	.	.	PUNCT
fbem-20435	80	1	positive	positive	ADJ
fbem-20435	80	2	tone	tone	NOUN
fbem-20435	80	3	can	can	AUX
fbem-20435	80	4	convey	convey	VERB
fbem-20435	80	5	good	good	ADJ
fbem-20435	80	6	news	news	NOUN
fbem-20435	80	7	and	and	CCONJ
fbem-20435	80	8	improve	improve	VERB
fbem-20435	80	9	investors	investor	NOUN
fbem-20435	80	10	'	'	PART
fbem-20435	80	11	positive	positive	ADJ
fbem-20435	80	12	reactions	reaction	NOUN
fbem-20435	80	13	,	,	PUNCT
fbem-20435	80	14	while	while	SCONJ
fbem-20435	80	15	negative	negative	ADJ
fbem-20435	80	16	tone	tone	NOUN
fbem-20435	80	17	can	can	AUX
fbem-20435	80	18	bring	bring	VERB
fbem-20435	80	19	additional	additional	ADJ
fbem-20435	80	20	negative	negative	ADJ
fbem-20435	80	21	information	information	NOUN
fbem-20435	80	22	and	and	CCONJ
fbem-20435	80	23	signals	signal	NOUN
fbem-20435	80	24	to	to	ADP
fbem-20435	80	25	enterprises	enterprise	NOUN
fbem-20435	80	26	,	,	PUNCT
fbem-20435	80	27	making	make	VERB
fbem-20435	80	28	investors	investor	NOUN
fbem-20435	80	29	react	react	VERB
fbem-20435	80	30	more	more	ADV
fbem-20435	80	31	negatively	negatively	ADV
fbem-20435	80	32	,	,	PUNCT
fbem-20435	80	33	which	which	PRON
fbem-20435	80	34	in	in	ADP
fbem-20435	80	35	turn	turn	NOUN
fbem-20435	80	36	affects	affect	VERB
fbem-20435	80	37	their	their	PRON
fbem-20435	80	38	value	value	NOUN
fbem-20435	80	39	judgment	judgment	NOUN
fbem-20435	80	40	.	.	PUNCT
fbem-20435	81	1	cardinaels	cardinael	NOUN
fbem-20435	81	2	et	et	PROPN
fbem-20435	81	3	al	al	PROPN
fbem-20435	81	4	.	.	PUNCT
fbem-20435	82	1	(	(	PUNCT
fbem-20435	82	2	2019)[20	2019)[20	X
fbem-20435	82	3	]	]	PUNCT
fbem-20435	82	4	found	find	VERB
fbem-20435	82	5	that	that	SCONJ
fbem-20435	82	6	the	the	DET
fbem-20435	82	7	earnings	earning	NOUN
fbem-20435	82	8	announcement	announcement	NOUN
fbem-20435	82	9	summaries	summary	NOUN
fbem-20435	82	10	disclosed	disclose	VERB
fbem-20435	82	11	by	by	ADP
fbem-20435	82	12	managers	manager	NOUN
fbem-20435	82	13	tend	tend	VERB
fbem-20435	82	14	to	to	PART
fbem-20435	82	15	have	have	VERB
fbem-20435	82	16	a	a	DET
fbem-20435	82	17	stronger	strong	ADJ
fbem-20435	82	18	tone	tone	NOUN
fbem-20435	82	19	bias	bias	NOUN
fbem-20435	82	20	,	,	PUNCT
fbem-20435	82	21	in	in	ADP
fbem-20435	82	22	which	which	DET
fbem-20435	82	23	case	case	NOUN
fbem-20435	82	24	investors	investor	NOUN
fbem-20435	82	25	will	will	AUX
fbem-20435	82	26	have	have	VERB
fbem-20435	82	27	more	more	ADV
fbem-20435	82	28	aggressive	aggressive	ADJ
fbem-20435	82	29	valuation	valuation	NOUN
fbem-20435	82	30	judgments	judgment	NOUN
fbem-20435	82	31	.	.	PUNCT
fbem-20435	83	1	brockman	brockman	PROPN
fbem-20435	83	2	et	et	PROPN
fbem-20435	83	3	al	al	PROPN
fbem-20435	83	4	.	.	PROPN
fbem-20435	84	1	(	(	PUNCT
fbem-20435	84	2	2013	2013	NUM
fbem-20435	84	3	)	)	PUNCT
fbem-20435	85	1	[	[	X
fbem-20435	85	2	21	21	NUM
fbem-20435	85	3	]	]	PUNCT
fbem-20435	85	4	found	find	VERB
fbem-20435	85	5	a	a	DET
fbem-20435	85	6	significant	significant	ADJ
fbem-20435	85	7	correlation	correlation	NOUN
fbem-20435	85	8	between	between	ADP
fbem-20435	85	9	the	the	DET
fbem-20435	85	10	tone	tone	NOUN
fbem-20435	85	11	of	of	ADP
fbem-20435	85	12	conference	conference	NOUN
fbem-20435	85	13	call	call	NOUN
fbem-20435	85	14	texts	text	NOUN
fbem-20435	85	15	and	and	CCONJ
fbem-20435	85	16	insider	insider	NOUN
fbem-20435	85	17	trading	trading	NOUN
fbem-20435	85	18	risk	risk	NOUN
fbem-20435	85	19	.	.	PUNCT
fbem-20435	86	1	before	before	ADP
fbem-20435	86	2	selling	sell	VERB
fbem-20435	86	3	stocks	stock	NOUN
fbem-20435	86	4	,	,	PUNCT
fbem-20435	86	5	management	management	NOUN
fbem-20435	86	6	often	often	ADV
fbem-20435	86	7	uses	use	VERB
fbem-20435	86	8	a	a	DET
fbem-20435	86	9	more	more	ADV
fbem-20435	86	10	positive	positive	ADJ
fbem-20435	86	11	tone	tone	NOUN
fbem-20435	86	12	in	in	ADP
fbem-20435	86	13	conference	conference	NOUN
fbem-20435	86	14	calls	call	NOUN
fbem-20435	86	15	to	to	PART
fbem-20435	86	16	mislead	mislead	VERB
fbem-20435	86	17	investors	investor	NOUN
fbem-20435	86	18	into	into	ADP
fbem-20435	86	19	making	make	VERB
fbem-20435	86	20	correct	correct	ADJ
fbem-20435	86	21	judgments	judgment	NOUN
fbem-20435	86	22	about	about	ADP
fbem-20435	86	23	the	the	DET
fbem-20435	86	24	company	company	NOUN
fbem-20435	86	25	's	's	PART
fbem-20435	86	26	value	value	NOUN
fbem-20435	86	27	and	and	CCONJ
fbem-20435	86	28	conceal	conceal	VERB
fbem-20435	86	29	insider	insider	NOUN
fbem-20435	86	30	trading	trading	NOUN
fbem-20435	86	31	risks	risk	NOUN
fbem-20435	86	32	.	.	PUNCT
fbem-20435	87	1	the	the	DET
fbem-20435	87	2	tone	tone	NOUN
fbem-20435	87	3	usually	usually	ADV
fbem-20435	87	4	implies	imply	VERB
fbem-20435	87	5	the	the	DET
fbem-20435	87	6	potential	potential	ADJ
fbem-20435	87	7	information	information	NOUN
fbem-20435	87	8	that	that	SCONJ
fbem-20435	87	9	insiders	insider	NOUN
fbem-20435	87	10	will	will	AUX
fbem-20435	87	11	sell	sell	VERB
fbem-20435	87	12	stocks	stock	NOUN
fbem-20435	87	13	in	in	ADP
fbem-20435	87	14	the	the	DET
fbem-20435	87	15	future	future	NOUN
fbem-20435	87	16	.	.	PUNCT
fbem-20435	88	1	baginski	baginski	NOUN
fbem-20435	88	2	(	(	PUNCT
fbem-20435	88	3	2015)[22	2015)[22	NOUN
fbem-20435	88	4	]	]	PUNCT
fbem-20435	88	5	argues	argue	VERB
fbem-20435	88	6	that	that	SCONJ
fbem-20435	88	7	management	management	NOUN
fbem-20435	88	8	will	will	AUX
fbem-20435	88	9	create	create	VERB
fbem-20435	88	10	a	a	DET
fbem-20435	88	11	positive	positive	ADJ
fbem-20435	88	12	or	or	CCONJ
fbem-20435	88	13	negative	negative	ADJ
fbem-20435	88	14	tone	tone	NOUN
fbem-20435	88	15	atmosphere	atmosphere	NOUN
fbem-20435	88	16	through	through	ADP
fbem-20435	88	17	the	the	DET
fbem-20435	88	18	setting	setting	NOUN
fbem-20435	88	19	of	of	ADP
fbem-20435	88	20	emotional	emotional	ADJ
fbem-20435	88	21	words	word	NOUN
fbem-20435	88	22	,	,	PUNCT
fbem-20435	88	23	which	which	PRON
fbem-20435	88	24	will	will	AUX
fbem-20435	88	25	affect	affect	VERB
fbem-20435	88	26	investors	investor	NOUN
fbem-20435	88	27	'	'	PART
fbem-20435	88	28	judgment	judgment	NOUN
fbem-20435	88	29	of	of	ADP
fbem-20435	88	30	information	information	NOUN
fbem-20435	88	31	.	.	PUNCT
fbem-20435	89	1	the	the	DET
fbem-20435	89	2	last	last	ADJ
fbem-20435	89	3	aspect	aspect	NOUN
fbem-20435	89	4	is	be	AUX
fbem-20435	89	5	from	from	ADP
fbem-20435	89	6	the	the	DET
fbem-20435	89	7	reaction	reaction	NOUN
fbem-20435	89	8	of	of	ADP
fbem-20435	89	9	investors	investor	NOUN
fbem-20435	89	10	to	to	ADP
fbem-20435	89	11	the	the	DET
fbem-20435	89	12	market	market	NOUN
fbem-20435	89	13	stock	stock	NOUN
fbem-20435	89	14	price	price	NOUN
fbem-20435	89	15	.	.	PUNCT
fbem-20435	90	1	a	a	DET
fbem-20435	90	2	large	large	ADJ
fbem-20435	90	3	number	number	NOUN
fbem-20435	90	4	of	of	ADP
fbem-20435	90	5	studies	study	NOUN
fbem-20435	90	6	have	have	AUX
fbem-20435	90	7	found	find	VERB
fbem-20435	90	8	that	that	SCONJ
fbem-20435	90	9	investors	investor	NOUN
fbem-20435	90	10	make	make	VERB
fbem-20435	90	11	mistakes	mistake	NOUN
fbem-20435	90	12	in	in	ADP
fbem-20435	90	13	their	their	PRON
fbem-20435	90	14	judgment	judgment	NOUN
fbem-20435	90	15	of	of	ADP
fbem-20435	90	16	the	the	DET
fbem-20435	90	17	company	company	NOUN
fbem-20435	90	18	's	's	PART
fbem-20435	90	19	value	value	NOUN
fbem-20435	90	20	,	,	PUNCT
fbem-20435	90	21	which	which	PRON
fbem-20435	90	22	in	in	ADP
fbem-20435	90	23	turn	turn	NOUN
fbem-20435	90	24	will	will	AUX
fbem-20435	90	25	reflect	reflect	VERB
fbem-20435	90	26	and	and	CCONJ
fbem-20435	90	27	affect	affect	VERB
fbem-20435	90	28	the	the	DET
fbem-20435	90	29	risk	risk	NOUN
fbem-20435	90	30	of	of	ADP
fbem-20435	90	31	stock	stock	NOUN
fbem-20435	90	32	price	price	NOUN
fbem-20435	90	33	changes	change	NOUN
fbem-20435	90	34	and	and	CCONJ
fbem-20435	90	35	stock	stock	NOUN
fbem-20435	90	36	price	price	NOUN
fbem-20435	90	37	crashes	crash	NOUN
fbem-20435	90	38	.	.	PUNCT
fbem-20435	91	1	the	the	DET
fbem-20435	91	2	positive	positive	ADJ
fbem-20435	91	3	tone	tone	NOUN
fbem-20435	91	4	of	of	ADP
fbem-20435	91	5	text	text	NOUN
fbem-20435	91	6	messages	message	NOUN
fbem-20435	91	7	can	can	AUX
fbem-20435	91	8	show	show	VERB
fbem-20435	91	9	the	the	DET
fbem-20435	91	10	good	good	ADJ
fbem-20435	91	11	prospects	prospect	NOUN
fbem-20435	91	12	of	of	ADP
fbem-20435	91	13	the	the	DET
fbem-20435	91	14	company	company	NOUN
fbem-20435	91	15	's	's	PART
fbem-20435	91	16	development	development	NOUN
fbem-20435	91	17	to	to	ADP
fbem-20435	91	18	the	the	DET
fbem-20435	91	19	outside	outside	ADJ
fbem-20435	91	20	world	world	NOUN
fbem-20435	91	21	,	,	PUNCT
fbem-20435	91	22	increase	increase	VERB
fbem-20435	91	23	investor	investor	NOUN
fbem-20435	91	24	confidence	confidence	NOUN
fbem-20435	91	25	,	,	PUNCT
fbem-20435	91	26	and	and	CCONJ
fbem-20435	91	27	thus	thus	ADV
fbem-20435	91	28	increase	increase	VERB
fbem-20435	91	29	stock	stock	NOUN
fbem-20435	91	30	returns	return	NOUN
fbem-20435	91	31	,	,	PUNCT
fbem-20435	91	32	while	while	SCONJ
fbem-20435	91	33	the	the	DET
fbem-20435	91	34	negative	negative	ADJ
fbem-20435	91	35	tone	tone	NOUN
fbem-20435	91	36	is	be	AUX
fbem-20435	91	37	often	often	ADV
fbem-20435	91	38	accompanied	accompany	VERB
fbem-20435	91	39	by	by	ADP
fbem-20435	91	40	a	a	DET
fbem-20435	91	41	decrease	decrease	NOUN
fbem-20435	91	42	in	in	ADP
fbem-20435	91	43	stock	stock	NOUN
fbem-20435	91	44	returns	return	NOUN
fbem-20435	91	45	.	.	PUNCT
fbem-20435	92	1	kothari	kothari	PROPN
fbem-20435	92	2	et	et	PROPN
fbem-20435	92	3	al	al	PROPN
fbem-20435	92	4	.	.	PROPN
fbem-20435	93	1	(	(	PUNCT
fbem-20435	93	2	2009)[18	2009)[18	PROPN
fbem-20435	93	3	]	]	PUNCT
fbem-20435	93	4	found	find	VERB
fbem-20435	93	5	that	that	SCONJ
fbem-20435	93	6	if	if	SCONJ
fbem-20435	93	7	companies	company	NOUN
fbem-20435	93	8	publish	publish	VERB
fbem-20435	93	9	good	good	ADJ
fbem-20435	93	10	news	news	NOUN
fbem-20435	93	11	in	in	ADP
fbem-20435	93	12	their	their	PRON
fbem-20435	93	13	annual	annual	ADJ
fbem-20435	93	14	reports	report	NOUN
fbem-20435	93	15	,	,	PUNCT
fbem-20435	93	16	it	it	PRON
fbem-20435	93	17	can	can	AUX
fbem-20435	93	18	reduce	reduce	VERB
fbem-20435	93	19	risk	risk	NOUN
fbem-20435	93	20	and	and	CCONJ
fbem-20435	93	21	reduce	reduce	VERB
fbem-20435	93	22	stock	stock	NOUN
fbem-20435	93	23	price	price	NOUN
fbem-20435	93	24	volatility	volatility	NOUN
fbem-20435	93	25	.	.	PUNCT
fbem-20435	94	1	feldman	feldman	PROPN
fbem-20435	94	2	et	et	PROPN
fbem-20435	94	3	al	al	PROPN
fbem-20435	94	4	.	.	PUNCT
fbem-20435	95	1	(	(	PUNCT
fbem-20435	95	2	2010)[23	2010)[23	X
fbem-20435	95	3	]	]	X
fbem-20435	95	4	found	find	VERB
fbem-20435	95	5	that	that	SCONJ
fbem-20435	95	6	changes	change	NOUN
fbem-20435	95	7	in	in	ADP
fbem-20435	95	8	the	the	DET
fbem-20435	95	9	tone	tone	NOUN
fbem-20435	95	10	of	of	ADP
fbem-20435	95	11	accounting	accounting	NOUN
fbem-20435	95	12	text	text	NOUN
fbem-20435	95	13	information	information	NOUN
fbem-20435	95	14	can	can	AUX
fbem-20435	95	15	affect	affect	VERB
fbem-20435	95	16	the	the	DET
fbem-20435	95	17	short	short	ADJ
fbem-20435	95	18	-	-	PUNCT
fbem-20435	95	19	term	term	NOUN
fbem-20435	95	20	stock	stock	NOUN
fbem-20435	95	21	price	price	NOUN
fbem-20435	95	22	performance	performance	NOUN
fbem-20435	95	23	of	of	ADP
fbem-20435	95	24	firms	firm	NOUN
fbem-20435	95	25	,	,	PUNCT
fbem-20435	95	26	and	and	CCONJ
fbem-20435	95	27	the	the	DET
fbem-20435	95	28	more	more	ADV
fbem-20435	95	29	optimistic	optimistic	ADJ
fbem-20435	95	30	the	the	DET
fbem-20435	95	31	tone	tone	NOUN
fbem-20435	95	32	,	,	PUNCT
fbem-20435	95	33	the	the	PRON
fbem-20435	95	34	stronger	strong	ADJ
fbem-20435	95	35	the	the	DET
fbem-20435	95	36	short	short	ADJ
fbem-20435	95	37	-	-	PUNCT
fbem-20435	95	38	term	term	NOUN
fbem-20435	95	39	reaction	reaction	NOUN
fbem-20435	95	40	of	of	ADP
fbem-20435	95	41	the	the	DET
fbem-20435	95	42	market	market	NOUN
fbem-20435	95	43	.	.	PUNCT
fbem-20435	96	1	ertugrul	ertugrul	NOUN
fbem-20435	96	2	et	et	PROPN
fbem-20435	96	3	al	al	PROPN
fbem-20435	96	4	.	.	PUNCT
fbem-20435	97	1	(	(	PUNCT
fbem-20435	97	2	2017)[24	2017)[24	X
fbem-20435	97	3	]	]	PUNCT
fbem-20435	97	4	found	find	VERB
fbem-20435	97	5	a	a	DET
fbem-20435	97	6	positive	positive	ADJ
fbem-20435	97	7	relationship	relationship	NOUN
fbem-20435	97	8	between	between	ADP
fbem-20435	97	9	the	the	DET
fbem-20435	97	10	degree	degree	NOUN
fbem-20435	97	11	of	of	ADP
fbem-20435	97	12	tone	tone	NOUN
fbem-20435	97	13	management	management	NOUN
fbem-20435	97	14	by	by	ADP
fbem-20435	97	15	listed	list	VERB
fbem-20435	97	16	companies	company	NOUN
fbem-20435	97	17	and	and	CCONJ
fbem-20435	97	18	the	the	DET
fbem-20435	97	19	risk	risk	NOUN
fbem-20435	97	20	of	of	ADP
fbem-20435	97	21	stock	stock	NOUN
fbem-20435	97	22	price	price	NOUN
fbem-20435	97	23	crash	crash	NOUN
fbem-20435	97	24	.	.	PUNCT
fbem-20435	98	1	davis	davis	PROPN
fbem-20435	98	2	(	(	PUNCT
fbem-20435	98	3	2015b)[15	2015b)[15	AUX
fbem-20435	98	4	]	]	PUNCT
fbem-20435	98	5	also	also	ADV
fbem-20435	98	6	found	find	VERB
fbem-20435	98	7	that	that	SCONJ
fbem-20435	98	8	,	,	PUNCT
fbem-20435	98	9	managers	manager	NOUN
fbem-20435	98	10	have	have	VERB
fbem-20435	98	11	the	the	DET
fbem-20435	98	12	flexibility	flexibility	NOUN
fbem-20435	98	13	to	to	PART
fbem-20435	98	14	change	change	VERB
fbem-20435	98	15	the	the	DET
fbem-20435	98	16	frequency	frequency	NOUN
fbem-20435	98	17	of	of	ADP
fbem-20435	98	18	use	use	NOUN
fbem-20435	98	19	of	of	ADP
fbem-20435	98	20	tone	tone	NOUN
fbem-20435	98	21	words	word	NOUN
fbem-20435	98	22	to	to	PART
fbem-20435	98	23	minimize	minimize	VERB
fbem-20435	98	24	the	the	DET
fbem-20435	98	25	impact	impact	NOUN
fbem-20435	98	26	of	of	ADP
fbem-20435	98	27	negative	negative	ADJ
fbem-20435	98	28	news	news	NOUN
fbem-20435	98	29	on	on	ADP
fbem-20435	98	30	stock	stock	NOUN
fbem-20435	98	31	prices	price	NOUN
fbem-20435	98	32	.	.	PUNCT
fbem-20435	99	1	in	in	ADP
fbem-20435	99	2	addition	addition	NOUN
fbem-20435	99	3	to	to	PART
fbem-20435	99	4	influence	influence	VERB
fbem-20435	99	5	the	the	DET
fbem-20435	99	6	change	change	NOUN
fbem-20435	99	7	in	in	ADP
fbem-20435	99	8	the	the	DET
fbem-20435	99	9	stock	stock	NOUN
fbem-20435	99	10	price	price	NOUN
fbem-20435	99	11	,	,	PUNCT
fbem-20435	99	12	the	the	DET
fbem-20435	99	13	tone	tone	NOUN
fbem-20435	99	14	of	of	ADP
fbem-20435	99	15	the	the	DET
fbem-20435	99	16	text	text	NOUN
fbem-20435	99	17	also	also	ADV
fbem-20435	99	18	affects	affect	VERB
fbem-20435	99	19	the	the	DET
fbem-20435	99	20	change	change	NOUN
fbem-20435	99	21	in	in	ADP
fbem-20435	99	22	the	the	DET
fbem-20435	99	23	trading	trading	NOUN
fbem-20435	99	24	volume	volume	NOUN
fbem-20435	99	25	of	of	ADP
fbem-20435	99	26	the	the	DET
fbem-20435	99	27	stock	stock	NOUN
fbem-20435	99	28	in	in	ADP
fbem-20435	99	29	the	the	DET
fbem-20435	99	30	short	short	ADJ
fbem-20435	99	31	term	term	NOUN
fbem-20435	99	32	.	.	PUNCT
fbem-20435	100	1	sandulescu	sandulescu	NOUN
fbem-20435	100	2	(	(	PUNCT
fbem-20435	100	3	2015)[25	2015)[25	X
fbem-20435	100	4	]	]	PUNCT
fbem-20435	100	5	found	find	VERB
fbem-20435	100	6	that	that	SCONJ
fbem-20435	100	7	the	the	PRON
fbem-20435	100	8	more	more	ADV
fbem-20435	100	9	positive	positive	ADJ
fbem-20435	100	10	the	the	DET
fbem-20435	100	11	tone	tone	NOUN
fbem-20435	100	12	of	of	ADP
fbem-20435	100	13	the	the	DET
fbem-20435	100	14	management	management	NOUN
fbem-20435	100	15	discussion	discussion	NOUN
fbem-20435	100	16	and	and	CCONJ
fbem-20435	100	17	analysis	analysis	NOUN
fbem-20435	100	18	section	section	NOUN
fbem-20435	100	19	of	of	ADP
fbem-20435	100	20	a	a	DET
fbem-20435	100	21	u.s	u.s	PROPN
fbem-20435	100	22	.	.	PROPN
fbem-20435	100	23	company	company	NOUN
fbem-20435	100	24	's	's	PART
fbem-20435	100	25	periodic	periodic	ADJ
fbem-20435	100	26	report	report	NOUN
fbem-20435	100	27	,	,	PUNCT
fbem-20435	100	28	the	the	DET
fbem-20435	100	29	more	more	ADJ
fbem-20435	100	30	shares	share	NOUN
fbem-20435	100	31	insiders	insider	NOUN
fbem-20435	100	32	will	will	AUX
fbem-20435	100	33	buy	buy	VERB
fbem-20435	100	34	and	and	CCONJ
fbem-20435	100	35	the	the	DET
fbem-20435	100	36	fewer	few	ADJ
fbem-20435	100	37	shares	share	NOUN
fbem-20435	100	38	they	they	PRON
fbem-20435	100	39	will	will	AUX
fbem-20435	100	40	sell	sell	VERB
fbem-20435	100	41	after	after	ADP
fbem-20435	100	42	the	the	DET
fbem-20435	100	43	announcement	announcement	NOUN
fbem-20435	100	44	.	.	PUNCT
fbem-20435	101	1	6	6	X
fbem-20435	101	2	.	.	X
fbem-20435	101	3	conclusion	conclusion	NOUN
fbem-20435	101	4	and	and	CCONJ
fbem-20435	101	5	outlook	outlook	NOUN
fbem-20435	101	6	with	with	ADP
fbem-20435	101	7	the	the	DET
fbem-20435	101	8	development	development	NOUN
fbem-20435	101	9	of	of	ADP
fbem-20435	101	10	computer	computer	NOUN
fbem-20435	101	11	technology	technology	NOUN
fbem-20435	101	12	and	and	CCONJ
fbem-20435	101	13	text	text	NOUN
fbem-20435	101	14	analysis	analysis	NOUN
fbem-20435	101	15	technology	technology	NOUN
fbem-20435	101	16	,	,	PUNCT
fbem-20435	101	17	the	the	DET
fbem-20435	101	18	research	research	NOUN
fbem-20435	101	19	on	on	ADP
fbem-20435	101	20	the	the	DET
fbem-20435	101	21	intonation	intonation	NOUN
fbem-20435	101	22	of	of	ADP
fbem-20435	101	23	text	text	NOUN
fbem-20435	101	24	information	information	NOUN
fbem-20435	101	25	is	be	AUX
fbem-20435	101	26	in	in	ADP
fbem-20435	101	27	the	the	DET
fbem-20435	101	28	ascendant	ascendant	ADJ
fbem-20435	101	29	.	.	PUNCT
fbem-20435	102	1	the	the	DET
fbem-20435	102	2	existing	exist	VERB
fbem-20435	102	3	literature	literature	NOUN
fbem-20435	102	4	has	have	AUX
fbem-20435	102	5	carried	carry	VERB
fbem-20435	102	6	out	out	ADP
fbem-20435	102	7	research	research	NOUN
fbem-20435	102	8	on	on	ADP
fbem-20435	102	9	the	the	DET
fbem-20435	102	10	acquisition	acquisition	NOUN
fbem-20435	102	11	of	of	ADP
fbem-20435	102	12	text	text	NOUN
fbem-20435	102	13	information	information	NOUN
fbem-20435	102	14	,	,	PUNCT
fbem-20435	102	15	the	the	DET
fbem-20435	102	16	method	method	NOUN
fbem-20435	102	17	of	of	ADP
fbem-20435	102	18	tone	tone	NOUN
fbem-20435	102	19	scheduling	scheduling	NOUN
fbem-20435	102	20	,	,	PUNCT
fbem-20435	102	21	the	the	DET
fbem-20435	102	22	influence	influence	NOUN
fbem-20435	102	23	factors	factor	NOUN
fbem-20435	102	24	and	and	CCONJ
fbem-20435	102	25	the	the	DET
fbem-20435	102	26	economic	economic	ADJ
fbem-20435	102	27	consequences	consequence	NOUN
fbem-20435	102	28	,	,	PUNCT
fbem-20435	102	29	which	which	PRON
fbem-20435	102	30	enriches	enrich	VERB
fbem-20435	102	31	the	the	DET
fbem-20435	102	32	scope	scope	NOUN
fbem-20435	102	33	of	of	ADP
fbem-20435	102	34	text	text	NOUN
fbem-20435	102	35	information	information	NOUN
fbem-20435	102	36	research	research	NOUN
fbem-20435	102	37	and	and	CCONJ
fbem-20435	102	38	provides	provide	VERB
fbem-20435	102	39	research	research	NOUN
fbem-20435	102	40	evidence	evidence	NOUN
fbem-20435	102	41	on	on	ADP
fbem-20435	102	42	the	the	DET
fbem-20435	102	43	usefulness	usefulness	NOUN
fbem-20435	102	44	of	of	ADP
fbem-20435	102	45	text	text	NOUN
fbem-20435	102	46	tone	tone	NOUN
fbem-20435	102	47	information	information	NOUN
fbem-20435	102	48	.	.	PUNCT
fbem-20435	103	1	however	however	ADV
fbem-20435	103	2	,	,	PUNCT
fbem-20435	103	3	there	there	PRON
fbem-20435	103	4	are	be	VERB
fbem-20435	103	5	still	still	ADV
fbem-20435	103	6	areas	area	NOUN
fbem-20435	103	7	of	of	ADP
fbem-20435	103	8	improvement	improvement	NOUN
fbem-20435	103	9	in	in	ADP
fbem-20435	103	10	the	the	DET
fbem-20435	103	11	current	current	ADJ
fbem-20435	103	12	research	research	NOUN
fbem-20435	103	13	.	.	PUNCT
fbem-20435	104	1	first	first	ADV
fbem-20435	104	2	,	,	PUNCT
fbem-20435	104	3	there	there	PRON
fbem-20435	104	4	is	be	VERB
fbem-20435	104	5	a	a	DET
fbem-20435	104	6	lack	lack	NOUN
fbem-20435	104	7	of	of	ADP
fbem-20435	104	8	research	research	NOUN
fbem-20435	104	9	on	on	ADP
fbem-20435	104	10	the	the	DET
fbem-20435	104	11	abnormal	abnormal	ADJ
fbem-20435	104	12	tone	tone	NOUN
fbem-20435	104	13	.	.	PUNCT
fbem-20435	105	1	however	however	ADV
fbem-20435	105	2	,	,	PUNCT
fbem-20435	105	3	net	net	ADJ
fbem-20435	105	4	tone	tone	NOUN
fbem-20435	105	5	is	be	AUX
fbem-20435	105	6	not	not	PART
fbem-20435	105	7	always	always	ADV
fbem-20435	105	8	a	a	DET
fbem-20435	105	9	means	means	NOUN
fbem-20435	105	10	of	of	ADP
fbem-20435	105	11	information	information	NOUN
fbem-20435	105	12	manipulation	manipulation	NOUN
fbem-20435	105	13	and	and	CCONJ
fbem-20435	105	14	impression	impression	NOUN
fbem-20435	105	15	management	management	NOUN
fbem-20435	105	16	by	by	ADP
fbem-20435	105	17	management	management	NOUN
fbem-20435	105	18	,	,	PUNCT
fbem-20435	105	19	and	and	CCONJ
fbem-20435	105	20	abnormal	abnormal	ADJ
fbem-20435	105	21	tone	tone	NOUN
fbem-20435	105	22	is	be	AUX
fbem-20435	105	23	an	an	DET
fbem-20435	105	24	exaggerated	exaggerated	ADJ
fbem-20435	105	25	beautification	beautification	NOUN
fbem-20435	105	26	of	of	ADP
fbem-20435	105	27	corporate	corporate	ADJ
fbem-20435	105	28	performance	performance	NOUN
fbem-20435	105	29	,	,	PUNCT
fbem-20435	105	30	which	which	PRON
fbem-20435	105	31	can	can	AUX
fbem-20435	105	32	better	well	ADV
fbem-20435	105	33	reflect	reflect	VERB
fbem-20435	105	34	corporate	corporate	ADJ
fbem-20435	105	35	tone	tone	NOUN
fbem-20435	105	36	management	management	NOUN
fbem-20435	105	37	.	.	PUNCT
fbem-20435	106	1	whether	whether	SCONJ
fbem-20435	106	2	the	the	DET
fbem-20435	106	3	market	market	NOUN
fbem-20435	106	4	can	can	AUX
fbem-20435	106	5	recognize	recognize	VERB
fbem-20435	106	6	and	and	CCONJ
fbem-20435	106	7	react	react	VERB
fbem-20435	106	8	to	to	ADP
fbem-20435	106	9	the	the	DET
fbem-20435	106	10	abnormal	abnormal	ADJ
fbem-20435	106	11	tone	tone	NOUN
fbem-20435	106	12	of	of	ADP
fbem-20435	106	13	the	the	DET
fbem-20435	106	14	company	company	NOUN
fbem-20435	106	15	will	will	AUX
fbem-20435	106	16	be	be	AUX
fbem-20435	106	17	worth	worth	ADJ
fbem-20435	106	18	exploring	explore	VERB
fbem-20435	106	19	further	far	ADV
fbem-20435	106	20	in	in	ADP
fbem-20435	106	21	the	the	DET
fbem-20435	106	22	future	future	NOUN
fbem-20435	106	23	.	.	PUNCT
fbem-20435	107	1	secondly	secondly	ADV
fbem-20435	107	2	,	,	PUNCT
fbem-20435	107	3	there	there	PRON
fbem-20435	107	4	is	be	VERB
fbem-20435	107	5	insufficient	insufficient	ADJ
fbem-20435	107	6	research	research	NOUN
fbem-20435	107	7	on	on	ADP
fbem-20435	107	8	the	the	DET
fbem-20435	107	9	influence	influence	NOUN
fbem-20435	107	10	factors	factor	NOUN
fbem-20435	107	11	of	of	ADP
fbem-20435	107	12	tone	tone	NOUN
fbem-20435	107	13	.	.	PUNCT
fbem-20435	108	1	there	there	PRON
fbem-20435	108	2	are	be	VERB
fbem-20435	108	3	relatively	relatively	ADV
fbem-20435	108	4	few	few	ADJ
fbem-20435	108	5	studies	study	NOUN
fbem-20435	108	6	on	on	ADP
fbem-20435	108	7	the	the	DET
fbem-20435	108	8	influence	influence	NOUN
fbem-20435	108	9	factors	factor	NOUN
fbem-20435	108	10	of	of	ADP
fbem-20435	108	11	corporate	corporate	ADJ
fbem-20435	108	12	text	text	NOUN
fbem-20435	108	13	information	information	NOUN
fbem-20435	108	14	tone	tone	NOUN
fbem-20435	108	15	in	in	ADP
fbem-20435	108	16	the	the	DET
fbem-20435	108	17	existing	exist	VERB
fbem-20435	108	18	literature	literature	NOUN
fbem-20435	108	19	,	,	PUNCT
fbem-20435	108	20	and	and	CCONJ
fbem-20435	108	21	most	most	ADJ
fbem-20435	108	22	of	of	ADP
fbem-20435	108	23	them	they	PRON
fbem-20435	108	24	are	be	AUX
fbem-20435	108	25	concentrated	concentrate	VERB
fbem-20435	108	26	within	within	ADP
fbem-20435	108	27	enterprises	enterprise	NOUN
fbem-20435	108	28	.	.	PUNCT
fbem-20435	109	1	however	however	ADV
fbem-20435	109	2	,	,	PUNCT
fbem-20435	109	3	there	there	PRON
fbem-20435	109	4	are	be	VERB
fbem-20435	109	5	still	still	ADV
fbem-20435	109	6	other	other	ADJ
fbem-20435	109	7	perspectives	perspective	NOUN
fbem-20435	109	8	that	that	PRON
fbem-20435	109	9	can	can	AUX
fbem-20435	109	10	be	be	AUX
fbem-20435	109	11	further	far	ADV
fbem-20435	109	12	enriched	enrich	VERB
fbem-20435	109	13	and	and	CCONJ
fbem-20435	109	14	improved	improve	VERB
fbem-20435	109	15	.	.	PUNCT
fbem-20435	110	1	in	in	ADP
fbem-20435	110	2	the	the	DET
fbem-20435	110	3	future	future	NOUN
fbem-20435	110	4	,	,	PUNCT
fbem-20435	110	5	it	it	PRON
fbem-20435	110	6	is	be	AUX
fbem-20435	110	7	necessary	necessary	ADJ
fbem-20435	110	8	to	to	PART
fbem-20435	110	9	explore	explore	VERB
fbem-20435	110	10	and	and	CCONJ
fbem-20435	110	11	study	study	VERB
fbem-20435	110	12	the	the	DET
fbem-20435	110	13	influence	influence	NOUN
fbem-20435	110	14	factors	factor	NOUN
fbem-20435	110	15	in	in	ADP
fbem-20435	110	16	more	more	ADJ
fbem-20435	110	17	aspects	aspect	NOUN
fbem-20435	110	18	of	of	ADP
fbem-20435	110	19	the	the	DET
fbem-20435	110	20	tone	tone	NOUN
fbem-20435	110	21	of	of	ADP
fbem-20435	110	22	accounting	accounting	NOUN
fbem-20435	110	23	texts	text	NOUN
fbem-20435	110	24	,	,	PUNCT
fbem-20435	110	25	such	such	ADJ
fbem-20435	110	26	as	as	ADP
fbem-20435	110	27	whether	whether	SCONJ
fbem-20435	110	28	macro	macro	ADJ
fbem-20435	110	29	aspects	aspect	NOUN
fbem-20435	110	30	,	,	PUNCT
fbem-20435	110	31	such	such	ADJ
fbem-20435	110	32	as	as	ADP
fbem-20435	110	33	external	external	ADJ
fbem-20435	110	34	policies	policy	NOUN
fbem-20435	110	35	,	,	PUNCT
fbem-20435	110	36	laws	law	NOUN
fbem-20435	110	37	,	,	PUNCT
fbem-20435	110	38	and	and	CCONJ
fbem-20435	110	39	economic	economic	ADJ
fbem-20435	110	40	environment	environment	NOUN
fbem-20435	110	41	,	,	PUNCT
fbem-20435	110	42	will	will	AUX
fbem-20435	110	43	have	have	AUX
fbem-20435	110	44	an	an	DET
fbem-20435	110	45	impact	impact	NOUN
fbem-20435	110	46	on	on	ADP
fbem-20435	110	47	the	the	DET
fbem-20435	110	48	tone	tone	NOUN
fbem-20435	110	49	of	of	ADP
fbem-20435	110	50	the	the	DET
fbem-20435	110	51	text	text	NOUN
fbem-20435	110	52	.	.	PUNCT
fbem-20435	111	1	finally	finally	ADV
fbem-20435	111	2	,	,	PUNCT
fbem-20435	111	3	the	the	DET
fbem-20435	111	4	sources	source	NOUN
fbem-20435	111	5	of	of	ADP
fbem-20435	111	6	textual	textual	ADJ
fbem-20435	111	7	information	information	NOUN
fbem-20435	111	8	remained	remain	VERB
fbem-20435	111	9	to	to	PART
fbem-20435	111	10	be	be	AUX
fbem-20435	111	11	enriched	enrich	VERB
fbem-20435	111	12	.	.	PUNCT
fbem-20435	112	1	current	current	ADJ
fbem-20435	112	2	research	research	NOUN
fbem-20435	112	3	generally	generally	ADV
fbem-20435	112	4	focuses	focus	VERB
fbem-20435	112	5	on	on	ADP
fbem-20435	112	6	text	text	NOUN
fbem-20435	112	7	information	information	NOUN
fbem-20435	112	8	such	such	ADJ
fbem-20435	112	9	as	as	ADP
fbem-20435	112	10	corporate	corporate	ADJ
fbem-20435	112	11	annual	annual	ADJ
fbem-20435	112	12	reports	report	NOUN
fbem-20435	112	13	and	and	CCONJ
fbem-20435	112	14	conference	conference	NOUN
fbem-20435	112	15	calls	call	NOUN
fbem-20435	112	16	,	,	PUNCT
fbem-20435	112	17	while	while	SCONJ
fbem-20435	112	18	text	text	NOUN
fbem-20435	112	19	information	information	NOUN
fbem-20435	112	20	reflecting	reflect	VERB
fbem-20435	112	21	the	the	DET
fbem-20435	112	22	business	business	NOUN
fbem-20435	112	23	status	status	NOUN
fbem-20435	112	24	of	of	ADP
fbem-20435	112	25	enterprises	enterprise	NOUN
fbem-20435	112	26	should	should	AUX
fbem-20435	112	27	be	be	AUX
fbem-20435	112	28	richer	rich	ADJ
fbem-20435	112	29	and	and	CCONJ
fbem-20435	112	30	more	more	ADV
fbem-20435	112	31	diverse	diverse	ADJ
fbem-20435	112	32	.	.	PUNCT
fbem-20435	113	1	in	in	ADP
fbem-20435	113	2	the	the	DET
fbem-20435	113	3	future	future	NOUN
fbem-20435	113	4	,	,	PUNCT
fbem-20435	113	5	research	research	NOUN
fbem-20435	113	6	can	can	AUX
fbem-20435	113	7	be	be	AUX
fbem-20435	113	8	carried	carry	VERB
fbem-20435	113	9	out	out	ADP
fbem-20435	113	10	from	from	ADP
fbem-20435	113	11	more	more	ADJ
fbem-20435	113	12	perspectives	perspective	NOUN
fbem-20435	113	13	,	,	PUNCT
fbem-20435	113	14	such	such	ADJ
fbem-20435	113	15	as	as	ADP
fbem-20435	113	16	non	non	ADJ
fbem-20435	113	17	-	-	ADJ
fbem-20435	113	18	financial	financial	ADJ
fbem-20435	113	19	information	information	NOUN
fbem-20435	113	20	of	of	ADP
fbem-20435	113	21	enterprises	enterprise	NOUN
fbem-20435	113	22	such	such	ADJ
fbem-20435	113	23	as	as	ADP
fbem-20435	113	24	esg	esg	PROPN
fbem-20435	113	25	reports	report	NOUN
fbem-20435	113	26	,	,	PUNCT
fbem-20435	113	27	media	medium	NOUN
fbem-20435	113	28	reports	report	NOUN
fbem-20435	113	29	,	,	PUNCT
fbem-20435	113	30	texts	text	NOUN
fbem-20435	113	31	published	publish	VERB
fbem-20435	113	32	on	on	ADP
fbem-20435	113	33	public	public	ADJ
fbem-20435	113	34	platforms	platform	NOUN
fbem-20435	113	35	like	like	ADP
fbem-20435	113	36	weibo	weibo	NOUN
fbem-20435	113	37	,	,	PUNCT
fbem-20435	113	38	and	and	CCONJ
fbem-20435	113	39	social	social	ADJ
fbem-20435	113	40	comments	comment	NOUN
fbem-20435	113	41	.	.	PUNCT
fbem-20435	114	1	acknowledgment	acknowledgment	NOUN
fbem-20435	114	2	project	project	NOUN
fbem-20435	114	3	fund	fund	NOUN
fbem-20435	114	4	is	be	AUX
fbem-20435	114	5	chongqing	chongqe	VERB
fbem-20435	114	6	jiaotong	jiaotong	PROPN
fbem-20435	114	7	university	university	PROPN
fbem-20435	114	8	graduate	graduate	NOUN
fbem-20435	114	9	research	research	NOUN
fbem-20435	114	10	and	and	CCONJ
fbem-20435	114	11	innovation	innovation	NOUN
fbem-20435	114	12	project	project	NOUN
fbem-20435	114	13	,	,	PUNCT
fbem-20435	114	14	project	project	NOUN
fbem-20435	114	15	number	number	NOUN
fbem-20435	114	16	is	be	AUX
fbem-20435	114	17	2023s0103	2023s0103	NUM
fbem-20435	114	18	.	.	PUNCT
fbem-20435	115	1	project	project	NOUN
fbem-20435	115	2	name	name	NOUN
fbem-20435	115	3	is	be	AUX
fbem-20435	115	4	‘	'	PUNCT
fbem-20435	115	5	research	research	NOUN
fbem-20435	115	6	on	on	ADP
fbem-20435	115	7	the	the	DET
fbem-20435	115	8	impact	impact	NOUN
fbem-20435	115	9	of	of	ADP
fbem-20435	115	10	csr	csr	NOUN
fbem-20435	115	11	report	report	NOUN
fbem-20435	115	12	intonation	intonation	NOUN
fbem-20435	115	13	management	management	NOUN
fbem-20435	115	14	on	on	ADP
fbem-20435	115	15	analyst	analyst	NOUN
fbem-20435	115	16	prediction	prediction	NOUN
fbem-20435	115	17	bias	bias	NOUN
fbem-20435	115	18	in	in	ADP
fbem-20435	115	19	listed	list	VERB
fbem-20435	115	20	companies	company	NOUN
fbem-20435	115	21	’	'	PUNCT
fbem-20435	115	22	.	.	PUNCT
fbem-20435	116	1	references	reference	NOUN
fbem-20435	116	2	[	[	X
fbem-20435	116	3	1	1	NUM
fbem-20435	116	4	]	]	PUNCT
fbem-20435	116	5	li	li	PROPN
fbem-20435	116	6	f.	f.	PROPN
fbem-20435	116	7	the	the	DET
fbem-20435	116	8	information	information	NOUN
fbem-20435	116	9	content	content	NOUN
fbem-20435	116	10	of	of	ADP
fbem-20435	116	11	forward‐looking	forward‐looke	VERB
fbem-20435	116	12	statements	statement	NOUN
fbem-20435	116	13	in	in	ADP
fbem-20435	116	14	corporate	corporate	ADJ
fbem-20435	116	15	filings	filing	NOUN
fbem-20435	116	16	—	—	PUNCT
fbem-20435	116	17	a	a	DET
fbem-20435	116	18	naïve	naïve	ADJ
fbem-20435	116	19	bayesian	bayesian	NOUN
fbem-20435	116	20	machine	machine	NOUN
fbem-20435	116	21	learning	learn	VERB
fbem-20435	116	22	approach[j	approach[j	PROPN
fbem-20435	116	23	]	]	PUNCT
fbem-20435	116	24	.	.	PUNCT
fbem-20435	117	1	journal	journal	PROPN
fbem-20435	117	2	of	of	ADP
fbem-20435	117	3	accounting	accounting	NOUN
fbem-20435	117	4	research	research	NOUN
fbem-20435	117	5	,	,	PUNCT
fbem-20435	117	6	2010	2010	NUM
fbem-20435	117	7	,	,	PUNCT
fbem-20435	117	8	48(5	48(5	NUM
fbem-20435	117	9	):	):	PUNCT
fbem-20435	117	10	1049	1049	NUM
fbem-20435	117	11	-	-	SYM
fbem-20435	117	12	1102	1102	NUM
fbem-20435	117	13	.	.	PUNCT
fbem-20435	118	1	[	[	X
fbem-20435	118	2	2	2	X
fbem-20435	118	3	]	]	PUNCT
fbem-20435	118	4	loughran	loughran	NOUN
fbem-20435	118	5	t	t	PROPN
fbem-20435	118	6	,	,	PUNCT
fbem-20435	118	7	mcdonald	mcdonald	PROPN
fbem-20435	118	8	b.	b.	PROPN
fbem-20435	118	9	when	when	SCONJ
fbem-20435	118	10	is	be	AUX
fbem-20435	118	11	a	a	DET
fbem-20435	118	12	liability	liability	NOUN
fbem-20435	118	13	not	not	PART
fbem-20435	118	14	a	a	DET
fbem-20435	118	15	liability	liability	NOUN
fbem-20435	118	16	?	?	PUNCT
fbem-20435	119	1	textual	textual	ADJ
fbem-20435	119	2	analysis	analysis	NOUN
fbem-20435	119	3	,	,	PUNCT
fbem-20435	119	4	dictionaries	dictionary	NOUN
fbem-20435	119	5	,	,	PUNCT
fbem-20435	119	6	and	and	CCONJ
fbem-20435	119	7	10‐ks[j	10‐ks[j	PROPN
fbem-20435	119	8	]	]	X
fbem-20435	119	9	.	.	PUNCT
fbem-20435	120	1	the	the	DET
fbem-20435	120	2	journal	journal	PROPN
fbem-20435	120	3	of	of	ADP
fbem-20435	120	4	finance	finance	NOUN
fbem-20435	120	5	,	,	PUNCT
fbem-20435	120	6	2011	2011	NUM
fbem-20435	120	7	,	,	PUNCT
fbem-20435	120	8	66(1	66(1	NOUN
fbem-20435	120	9	):	):	PUNCT
fbem-20435	120	10	35	35	NUM
fbem-20435	120	11	-	-	SYM
fbem-20435	120	12	65	65	NUM
fbem-20435	120	13	.	.	PUNCT
fbem-20435	121	1	[	[	X
fbem-20435	121	2	3	3	X
fbem-20435	121	3	]	]	X
fbem-20435	121	4	davis	davis	PROPN
fbem-20435	121	5	a	a	PROPN
fbem-20435	121	6	k	k	NOUN
fbem-20435	121	7	,	,	PUNCT
fbem-20435	121	8	piger	piger	NOUN
fbem-20435	121	9	j	j	PROPN
fbem-20435	121	10	m	m	PROPN
fbem-20435	121	11	,	,	PUNCT
fbem-20435	121	12	sedor	sedor	PROPN
fbem-20435	121	13	l	l	NOUN
fbem-20435	121	14	m.	m.	NOUN
fbem-20435	121	15	beyond	beyond	ADP
fbem-20435	121	16	the	the	DET
fbem-20435	121	17	numbers	number	NOUN
fbem-20435	121	18	:	:	PUNCT
fbem-20435	121	19	measuring	measure	VERB
fbem-20435	121	20	the	the	DET
fbem-20435	121	21	information	information	NOUN
fbem-20435	121	22	content	content	NOUN
fbem-20435	121	23	of	of	ADP
fbem-20435	121	24	earnings	earning	NOUN
fbem-20435	121	25	press	press	NOUN
fbem-20435	121	26	release	release	NOUN
fbem-20435	121	27	language[j	language[j	PROPN
fbem-20435	121	28	]	]	PUNCT
fbem-20435	121	29	.	.	PUNCT
fbem-20435	122	1	contemporary	contemporary	ADJ
fbem-20435	122	2	accounting	accounting	PROPN
fbem-20435	122	3	research	research	NOUN
fbem-20435	122	4	,	,	PUNCT
fbem-20435	122	5	2012a	2012a	NUM
fbem-20435	122	6	,	,	PUNCT
fbem-20435	122	7	29(3	29(3	NUM
fbem-20435	122	8	):	):	PUNCT
fbem-20435	122	9	845	845	NUM
fbem-20435	122	10	-	-	SYM
fbem-20435	122	11	868	868	NUM
fbem-20435	122	12	.	.	PUNCT
fbem-20435	123	1	[	[	X
fbem-20435	123	2	4	4	X
fbem-20435	123	3	]	]	X
fbem-20435	123	4	davis	davis	PROPN
fbem-20435	123	5	a	a	PROPN
fbem-20435	123	6	k	k	PROPN
fbem-20435	123	7	,	,	PUNCT
fbem-20435	123	8	ge	ge	PROPN
fbem-20435	123	9	w	w	PROPN
fbem-20435	123	10	,	,	PUNCT
fbem-20435	123	11	matsumoto	matsumoto	PROPN
fbem-20435	123	12	d	d	PROPN
fbem-20435	123	13	,	,	PUNCT
fbem-20435	123	14	et	et	PROPN
fbem-20435	123	15	al	al	PROPN
fbem-20435	123	16	.	.	PUNCT
fbem-20435	124	1	the	the	DET
fbem-20435	124	2	effect	effect	NOUN
fbem-20435	124	3	of	of	ADP
fbem-20435	124	4	managerspecific	managerspecific	ADJ
fbem-20435	124	5	optimism	optimism	NOUN
fbem-20435	124	6	on	on	ADP
fbem-20435	124	7	the	the	DET
fbem-20435	124	8	tone	tone	NOUN
fbem-20435	124	9	of	of	ADP
fbem-20435	124	10	earnings	earning	NOUN
fbem-20435	124	11	conference	conference	NOUN
fbem-20435	124	12	calls[j	calls[j	PROPN
fbem-20435	124	13	]	]	PUNCT
fbem-20435	124	14	.	.	PUNCT
fbem-20435	125	1	review	review	NOUN
fbem-20435	125	2	of	of	ADP
fbem-20435	125	3	accounting	accounting	NOUN
fbem-20435	125	4	studies	study	NOUN
fbem-20435	125	5	,	,	PUNCT
fbem-20435	125	6	2015	2015	NUM
fbem-20435	125	7	,	,	PUNCT
fbem-20435	125	8	20	20	NUM
fbem-20435	125	9	:	:	PUNCT
fbem-20435	125	10	639	639	NUM
fbem-20435	125	11	-	-	SYM
fbem-20435	125	12	673	673	NUM
fbem-20435	125	13	.	.	PUNCT
fbem-20435	126	1	[	[	X
fbem-20435	126	2	5	5	NUM
fbem-20435	126	3	]	]	PUNCT
fbem-20435	126	4	price	price	NOUN
fbem-20435	126	5	s	s	NOUN
fbem-20435	126	6	m	m	NOUN
fbem-20435	126	7	k	k	NOUN
fbem-20435	126	8	,	,	PUNCT
fbem-20435	126	9	doran	doran	PROPN
fbem-20435	126	10	j	j	PROPN
fbem-20435	126	11	s	s	PROPN
fbem-20435	126	12	,	,	PUNCT
fbem-20435	126	13	peterson	peterson	PROPN
fbem-20435	126	14	d	d	PROPN
fbem-20435	126	15	r	r	PROPN
fbem-20435	126	16	,	,	PUNCT
fbem-20435	126	17	et	et	PROPN
fbem-20435	126	18	al	al	PROPN
fbem-20435	126	19	.	.	PUNCT
fbem-20435	126	20	earnings	earning	NOUN
fbem-20435	126	21	conference	conference	NOUN
fbem-20435	126	22	calls	call	NOUN
fbem-20435	126	23	and	and	CCONJ
fbem-20435	126	24	stock	stock	NOUN
fbem-20435	126	25	returns	return	NOUN
fbem-20435	126	26	:	:	PUNCT
fbem-20435	126	27	the	the	DET
fbem-20435	126	28	incremental	incremental	ADJ
fbem-20435	126	29	informativeness	informativeness	NOUN
fbem-20435	126	30	of	of	ADP
fbem-20435	126	31	textual	textual	ADJ
fbem-20435	126	32	tone[j	tone[j	NOUN
fbem-20435	126	33	]	]	PUNCT
fbem-20435	126	34	.	.	PUNCT
fbem-20435	127	1	journal	journal	PROPN
fbem-20435	127	2	of	of	ADP
fbem-20435	127	3	banking	banking	NOUN
fbem-20435	127	4	&	&	CCONJ
fbem-20435	127	5	finance	finance	NOUN
fbem-20435	127	6	,	,	PUNCT
fbem-20435	127	7	2012	2012	NUM
fbem-20435	127	8	,	,	PUNCT
fbem-20435	127	9	36(4	36(4	NUM
fbem-20435	127	10	):	):	PUNCT
fbem-20435	127	11	992	992	NUM
fbem-20435	127	12	-	-	SYM
fbem-20435	127	13	1011	1011	NUM
fbem-20435	127	14	.	.	PUNCT
fbem-20435	128	1	[	[	X
fbem-20435	128	2	6	6	NUM
fbem-20435	128	3	]	]	X
fbem-20435	128	4	huang	huang	PROPN
fbem-20435	128	5	x	x	PROPN
fbem-20435	128	6	,	,	PUNCT
fbem-20435	128	7	teoh	teoh	PROPN
fbem-20435	128	8	s	s	PART
fbem-20435	128	9	h	h	NOUN
fbem-20435	128	10	,	,	PUNCT
fbem-20435	128	11	zhang	zhang	PROPN
fbem-20435	128	12	y.	y.	PROPN
fbem-20435	128	13	tone	tone	PROPN
fbem-20435	128	14	management[j	management[j	NOUN
fbem-20435	128	15	]	]	PUNCT
fbem-20435	128	16	.	.	PUNCT
fbem-20435	129	1	the	the	DET
fbem-20435	129	2	accounting	accounting	PROPN
fbem-20435	129	3	review	review	NOUN
fbem-20435	129	4	,	,	PUNCT
fbem-20435	129	5	2014	2014	NUM
fbem-20435	129	6	,	,	PUNCT
fbem-20435	129	7	89(3	89(3	NUM
fbem-20435	129	8	):	):	PUNCT
fbem-20435	129	9	1083	1083	NUM
fbem-20435	129	10	-	-	SYM
fbem-20435	129	11	1113	1113	NUM
fbem-20435	129	12	.	.	PUNCT
fbem-20435	130	1	[	[	X
fbem-20435	130	2	7	7	X
fbem-20435	130	3	]	]	X
fbem-20435	130	4	ibrahim	ibrahim	NOUN
fbem-20435	130	5	a	a	DET
fbem-20435	130	6	e	e	PROPN
fbem-20435	130	7	a	a	PRON
fbem-20435	130	8	,	,	PUNCT
fbem-20435	130	9	hussainey	hussainey	NOUN
fbem-20435	130	10	k.	k.	NOUN
fbem-20435	130	11	developing	develop	VERB
fbem-20435	130	12	the	the	DET
fbem-20435	130	13	narrative	narrative	ADJ
fbem-20435	130	14	risk	risk	NOUN
fbem-20435	130	15	disclosure	disclosure	NOUN
fbem-20435	130	16	measurement[j	measurement[j	NOUN
fbem-20435	130	17	]	]	PUNCT
fbem-20435	130	18	.	.	PUNCT
fbem-20435	131	1	international	international	ADJ
fbem-20435	131	2	review	review	NOUN
fbem-20435	131	3	of	of	ADP
fbem-20435	131	4	financial	financial	ADJ
fbem-20435	131	5	analysis	analysis	NOUN
fbem-20435	131	6	,	,	PUNCT
fbem-20435	131	7	2019	2019	NUM
fbem-20435	131	8	,	,	PUNCT
fbem-20435	131	9	64	64	NUM
fbem-20435	131	10	:	:	SYM
fbem-20435	131	11	126	126	NUM
fbem-20435	131	12	-	-	SYM
fbem-20435	131	13	144	144	NUM
fbem-20435	131	14	.	.	PUNCT
fbem-20435	132	1	55	55	NUM
fbem-20435	133	1	[	[	SYM
fbem-20435	133	2	8	8	NUM
fbem-20435	133	3	]	]	X
fbem-20435	133	4	brown	brown	PROPN
fbem-20435	133	5	s	s	PROPN
fbem-20435	133	6	v	v	NOUN
fbem-20435	133	7	,	,	PUNCT
fbem-20435	133	8	tucker	tucker	PROPN
fbem-20435	133	9	j	j	PROPN
fbem-20435	133	10	w.	w.	PROPN
fbem-20435	133	11	large‐sample	large‐sample	PROPN
fbem-20435	133	12	evidence	evidence	NOUN
fbem-20435	133	13	on	on	ADP
fbem-20435	133	14	firms	firm	NOUN
fbem-20435	133	15	’	'	PUNCT
fbem-20435	134	1	year‐over‐year	year‐over‐year	PROPN
fbem-20435	134	2	md&a	md&a	PROPN
fbem-20435	134	3	modifications[j	modifications[j	PROPN
fbem-20435	134	4	]	]	PUNCT
fbem-20435	134	5	.	.	PUNCT
fbem-20435	135	1	journal	journal	PROPN
fbem-20435	135	2	of	of	ADP
fbem-20435	135	3	accounting	accounting	NOUN
fbem-20435	135	4	research	research	NOUN
fbem-20435	135	5	,	,	PUNCT
fbem-20435	135	6	2011	2011	NUM
fbem-20435	135	7	,	,	PUNCT
fbem-20435	135	8	49(2	49(2	NUM
fbem-20435	135	9	):	):	PUNCT
fbem-20435	135	10	309	309	NUM
fbem-20435	135	11	-	-	SYM
fbem-20435	135	12	346	346	NUM
fbem-20435	135	13	.	.	PUNCT
fbem-20435	136	1	[	[	X
fbem-20435	136	2	9	9	NUM
fbem-20435	136	3	]	]	X
fbem-20435	136	4	larcker	larcker	NOUN
fbem-20435	136	5	d	d	PROPN
fbem-20435	136	6	f	f	PROPN
fbem-20435	136	7	,	,	PUNCT
fbem-20435	136	8	zakolyukina	zakolyukina	PROPN
fbem-20435	136	9	a	a	DET
fbem-20435	136	10	a.	a.	NOUN
fbem-20435	136	11	detecting	detect	VERB
fbem-20435	136	12	deceptive	deceptive	ADJ
fbem-20435	136	13	discussions	discussion	NOUN
fbem-20435	136	14	in	in	ADP
fbem-20435	136	15	conference	conference	NOUN
fbem-20435	136	16	calls[j	calls[j	PROPN
fbem-20435	136	17	]	]	PUNCT
fbem-20435	136	18	.	.	PUNCT
fbem-20435	137	1	journal	journal	PROPN
fbem-20435	137	2	of	of	ADP
fbem-20435	137	3	accounting	accounting	NOUN
fbem-20435	137	4	research	research	NOUN
fbem-20435	137	5	,	,	PUNCT
fbem-20435	137	6	2012	2012	NUM
fbem-20435	137	7	,	,	PUNCT
fbem-20435	137	8	50(2	50(2	NUM
fbem-20435	137	9	):	):	PUNCT
fbem-20435	137	10	495	495	NUM
fbem-20435	137	11	-	-	SYM
fbem-20435	137	12	540	540	NUM
fbem-20435	137	13	.	.	PUNCT
fbem-20435	138	1	[	[	X
fbem-20435	138	2	10	10	NUM
fbem-20435	138	3	]	]	X
fbem-20435	138	4	lee	lee	PROPN
fbem-20435	138	5	j	j	PROPN
fbem-20435	138	6	,	,	PUNCT
fbem-20435	138	7	park	park	PROPN
fbem-20435	138	8	j.	j.	PROPN
fbem-20435	139	1	the	the	DET
fbem-20435	139	2	impact	impact	NOUN
fbem-20435	139	3	of	of	ADP
fbem-20435	139	4	audit	audit	NOUN
fbem-20435	139	5	committee	committee	NOUN
fbem-20435	139	6	financial	financial	ADJ
fbem-20435	139	7	expertise	expertise	NOUN
fbem-20435	139	8	on	on	ADP
fbem-20435	139	9	management	management	NOUN
fbem-20435	139	10	discussion	discussion	NOUN
fbem-20435	139	11	and	and	CCONJ
fbem-20435	139	12	analysis	analysis	NOUN
fbem-20435	139	13	(	(	PUNCT
fbem-20435	139	14	md&a	md&a	PROPN
fbem-20435	139	15	)	)	PUNCT
fbem-20435	139	16	tone[j	tone[j	NOUN
fbem-20435	139	17	]	]	PUNCT
fbem-20435	139	18	.	.	PUNCT
fbem-20435	140	1	european	european	PROPN
fbem-20435	140	2	accounting	accounting	PROPN
fbem-20435	140	3	review	review	PROPN
fbem-20435	140	4	,	,	PUNCT
fbem-20435	140	5	2019	2019	NUM
fbem-20435	140	6	,	,	PUNCT
fbem-20435	140	7	28(1	28(1	NOUN
fbem-20435	140	8	):	):	PUNCT
fbem-20435	140	9	129	129	NUM
fbem-20435	140	10	-	-	SYM
fbem-20435	140	11	150	150	NUM
fbem-20435	140	12	.	.	PUNCT
fbem-20435	141	1	[	[	X
fbem-20435	141	2	11	11	NUM
fbem-20435	141	3	]	]	SYM
fbem-20435	141	4	d'augusta	d'augusta	PROPN
fbem-20435	141	5	c	c	PROPN
fbem-20435	141	6	,	,	PUNCT
fbem-20435	141	7	deangelis	deangelis	PROPN
fbem-20435	141	8	m	m	PROPN
fbem-20435	141	9	d.	d.	PROPN
fbem-20435	141	10	does	do	AUX
fbem-20435	141	11	accounting	account	VERB
fbem-20435	141	12	conservatism	conservatism	NOUN
fbem-20435	141	13	discipline	discipline	NOUN
fbem-20435	141	14	qualitative	qualitative	ADJ
fbem-20435	141	15	disclosure	disclosure	NOUN
fbem-20435	141	16	?	?	PUNCT
fbem-20435	142	1	evidence	evidence	NOUN
fbem-20435	142	2	from	from	ADP
fbem-20435	142	3	tone	tone	NOUN
fbem-20435	142	4	management	management	NOUN
fbem-20435	142	5	in	in	ADP
fbem-20435	142	6	the	the	DET
fbem-20435	142	7	md&a[j	md&a[j	PROPN
fbem-20435	142	8	]	]	PUNCT
fbem-20435	142	9	.	.	PUNCT
fbem-20435	143	1	contemporary	contemporary	ADJ
fbem-20435	143	2	accounting	accounting	PROPN
fbem-20435	143	3	research	research	NOUN
fbem-20435	143	4	,	,	PUNCT
fbem-20435	143	5	2020	2020	NUM
fbem-20435	143	6	,	,	PUNCT
fbem-20435	143	7	37(4	37(4	PROPN
fbem-20435	143	8	):	):	PUNCT
fbem-20435	143	9	2287	2287	NUM
fbem-20435	143	10	-	-	SYM
fbem-20435	143	11	2318	2318	NUM
fbem-20435	143	12	.	.	PUNCT
fbem-20435	144	1	[	[	X
fbem-20435	144	2	12	12	NUM
fbem-20435	144	3	]	]	PUNCT
fbem-20435	144	4	bassyouny	bassyouny	NOUN
fbem-20435	144	5	h	h	NOUN
fbem-20435	144	6	,	,	PUNCT
fbem-20435	144	7	abdelfattah	abdelfattah	PROPN
fbem-20435	144	8	t	t	PROPN
fbem-20435	144	9	,	,	PUNCT
fbem-20435	144	10	tao	tao	PROPN
fbem-20435	144	11	l.	l.	PROPN
fbem-20435	144	12	beyond	beyond	ADP
fbem-20435	144	13	narrative	narrative	NOUN
fbem-20435	144	14	disclosure	disclosure	NOUN
fbem-20435	144	15	tone	tone	NOUN
fbem-20435	144	16	:	:	PUNCT
fbem-20435	144	17	the	the	DET
fbem-20435	144	18	upper	upper	ADJ
fbem-20435	144	19	echelons	echelon	NOUN
fbem-20435	144	20	theory	theory	NOUN
fbem-20435	144	21	perspective[j	perspective[j	PROPN
fbem-20435	144	22	]	]	PUNCT
fbem-20435	144	23	.	.	PUNCT
fbem-20435	145	1	international	international	ADJ
fbem-20435	145	2	review	review	NOUN
fbem-20435	145	3	of	of	ADP
fbem-20435	145	4	financial	financial	ADJ
fbem-20435	145	5	analysis	analysis	NOUN
fbem-20435	145	6	,	,	PUNCT
fbem-20435	145	7	2020	2020	NUM
fbem-20435	145	8	,	,	PUNCT
fbem-20435	145	9	70	70	NUM
fbem-20435	145	10	:	:	SYM
fbem-20435	145	11	101499	101499	NUM
fbem-20435	145	12	.	.	PUNCT
fbem-20435	146	1	[	[	X
fbem-20435	146	2	13	13	NUM
fbem-20435	146	3	]	]	X
fbem-20435	146	4	deboskey	deboskey	NOUN
fbem-20435	146	5	d	d	PROPN
fbem-20435	146	6	g	g	PROPN
fbem-20435	146	7	,	,	PUNCT
fbem-20435	146	8	luo	luo	PROPN
fbem-20435	146	9	y	y	PROPN
fbem-20435	146	10	,	,	PUNCT
fbem-20435	146	11	zhou	zhou	PROPN
fbem-20435	146	12	l.	l.	PROPN
fbem-20435	146	13	ceo	ceo	PROPN
fbem-20435	146	14	power	power	PROPN
fbem-20435	146	15	,	,	PUNCT
fbem-20435	146	16	board	board	NOUN
fbem-20435	146	17	oversight	oversight	NOUN
fbem-20435	146	18	,	,	PUNCT
fbem-20435	146	19	and	and	CCONJ
fbem-20435	146	20	earnings	earning	NOUN
fbem-20435	146	21	announcement	announcement	NOUN
fbem-20435	146	22	tone[j	tone[j	NOUN
fbem-20435	146	23	]	]	PUNCT
fbem-20435	146	24	.	.	PUNCT
fbem-20435	147	1	review	review	NOUN
fbem-20435	147	2	of	of	ADP
fbem-20435	147	3	quantitative	quantitative	ADJ
fbem-20435	147	4	finance	finance	NOUN
fbem-20435	147	5	and	and	CCONJ
fbem-20435	147	6	accounting	accounting	NOUN
fbem-20435	147	7	,	,	PUNCT
fbem-20435	147	8	2019	2019	NUM
fbem-20435	147	9	,	,	PUNCT
fbem-20435	147	10	52	52	NUM
fbem-20435	147	11	:	:	SYM
fbem-20435	147	12	657	657	NUM
fbem-20435	147	13	-	-	SYM
fbem-20435	147	14	680	680	NUM
fbem-20435	147	15	.	.	PUNCT
fbem-20435	148	1	[	[	X
fbem-20435	148	2	14	14	NUM
fbem-20435	148	3	]	]	X
fbem-20435	148	4	marquez	marquez	X
fbem-20435	148	5	-	-	PUNCT
fbem-20435	148	6	illescas	illescas	PROPN
fbem-20435	148	7	g	g	NOUN
fbem-20435	148	8	,	,	PUNCT
fbem-20435	148	9	zebedee	zebedee	PROPN
fbem-20435	148	10	a	a	PRON
fbem-20435	148	11	a	a	PROPN
fbem-20435	148	12	,	,	PUNCT
fbem-20435	148	13	zhou	zhou	PROPN
fbem-20435	148	14	l.	l.	PROPN
fbem-20435	148	15	hear	hear	VERB
fbem-20435	148	16	me	i	PRON
fbem-20435	148	17	write	write	VERB
fbem-20435	148	18	:	:	PUNCT
fbem-20435	148	19	does	do	AUX
fbem-20435	148	20	ceo	ceo	NOUN
fbem-20435	148	21	narcissism	narcissism	NOUN
fbem-20435	148	22	affect	affect	VERB
fbem-20435	148	23	disclosure	disclosure	NOUN
fbem-20435	148	24	?	?	PUNCT
fbem-20435	149	1	[	[	X
fbem-20435	149	2	j	j	X
fbem-20435	149	3	]	]	X
fbem-20435	149	4	.	.	PUNCT
fbem-20435	150	1	journal	journal	PROPN
fbem-20435	150	2	of	of	ADP
fbem-20435	150	3	business	business	NOUN
fbem-20435	150	4	ethics	ethic	NOUN
fbem-20435	150	5	,	,	PUNCT
fbem-20435	150	6	2019	2019	NUM
fbem-20435	150	7	,	,	PUNCT
fbem-20435	150	8	159	159	NUM
fbem-20435	150	9	:	:	SYM
fbem-20435	150	10	401	401	NUM
fbem-20435	150	11	-	-	SYM
fbem-20435	150	12	417	417	NUM
fbem-20435	150	13	.	.	PUNCT
fbem-20435	151	1	[	[	X
fbem-20435	151	2	15	15	NUM
fbem-20435	151	3	]	]	X
fbem-20435	151	4	davis	davis	PROPN
fbem-20435	151	5	a	a	DET
fbem-20435	151	6	k	k	PROPN
fbem-20435	151	7	,	,	PUNCT
fbem-20435	151	8	tama‐sweet	tama‐sweet	NUM
fbem-20435	151	9	i.	i.	NOUN
fbem-20435	151	10	managers	manager	NOUN
fbem-20435	151	11	’	’	PART
fbem-20435	151	12	use	use	NOUN
fbem-20435	151	13	of	of	ADP
fbem-20435	151	14	language	language	NOUN
fbem-20435	151	15	across	across	ADP
fbem-20435	151	16	alternative	alternative	ADJ
fbem-20435	151	17	disclosure	disclosure	NOUN
fbem-20435	151	18	outlets	outlet	NOUN
fbem-20435	151	19	:	:	PUNCT
fbem-20435	151	20	earnings	earning	NOUN
fbem-20435	151	21	press	press	NOUN
fbem-20435	151	22	releases	release	NOUN
fbem-20435	151	23	versus	versus	ADP
fbem-20435	151	24	md&a[j	md&a[j	PROPN
fbem-20435	151	25	]	]	PUNCT
fbem-20435	151	26	.	.	PUNCT
fbem-20435	152	1	contemporary	contemporary	ADJ
fbem-20435	152	2	accounting	accounting	PROPN
fbem-20435	152	3	research	research	NOUN
fbem-20435	152	4	,	,	PUNCT
fbem-20435	152	5	2012b	2012b	NUM
fbem-20435	152	6	,	,	PUNCT
fbem-20435	152	7	29(3	29(3	NUM
fbem-20435	152	8	):	):	PUNCT
fbem-20435	152	9	804	804	NUM
fbem-20435	152	10	-	-	SYM
fbem-20435	152	11	837	837	NUM
fbem-20435	152	12	.	.	PUNCT
fbem-20435	153	1	[	[	X
fbem-20435	153	2	16	16	NUM
fbem-20435	153	3	]	]	PUNCT
fbem-20435	153	4	mayew	mayew	PROPN
fbem-20435	153	5	w	w	PROPN
fbem-20435	153	6	j	j	PROPN
fbem-20435	153	7	,	,	PUNCT
fbem-20435	153	8	sethuraman	sethuraman	PROPN
fbem-20435	153	9	m	m	PROPN
fbem-20435	153	10	,	,	PUNCT
fbem-20435	153	11	venkatachalam	venkatachalam	PROPN
fbem-20435	153	12	m.	m.	NOUN
fbem-20435	153	13	md&a	md&a	PROPN
fbem-20435	153	14	disclosure	disclosure	NOUN
fbem-20435	153	15	and	and	CCONJ
fbem-20435	153	16	the	the	DET
fbem-20435	153	17	firm	firm	NOUN
fbem-20435	153	18	's	's	PART
fbem-20435	153	19	ability	ability	NOUN
fbem-20435	153	20	to	to	PART
fbem-20435	153	21	continue	continue	VERB
fbem-20435	153	22	as	as	ADP
fbem-20435	153	23	a	a	DET
fbem-20435	153	24	going	go	VERB
fbem-20435	153	25	concern[j	concern[j	PROPN
fbem-20435	153	26	]	]	PUNCT
fbem-20435	153	27	.	.	PUNCT
fbem-20435	154	1	the	the	DET
fbem-20435	154	2	accounting	accounting	NOUN
fbem-20435	154	3	review	review	NOUN
fbem-20435	154	4	,	,	PUNCT
fbem-20435	154	5	2015	2015	NUM
fbem-20435	154	6	,	,	PUNCT
fbem-20435	154	7	90(4	90(4	NUM
fbem-20435	154	8	):	):	PUNCT
fbem-20435	154	9	1621	1621	NUM
fbem-20435	154	10	-	-	SYM
fbem-20435	154	11	1651	1651	NUM
fbem-20435	154	12	.	.	PUNCT
fbem-20435	155	1	[	[	X
fbem-20435	155	2	17	17	NUM
fbem-20435	155	3	]	]	PUNCT
fbem-20435	155	4	hajek	hajek	NOUN
fbem-20435	155	5	p	p	NOUN
fbem-20435	155	6	,	,	PUNCT
fbem-20435	155	7	henriques	henrique	NOUN
fbem-20435	155	8	r.	r.	PROPN
fbem-20435	155	9	mining	mining	NOUN
fbem-20435	155	10	corporate	corporate	ADJ
fbem-20435	155	11	annual	annual	ADJ
fbem-20435	155	12	reports	report	NOUN
fbem-20435	155	13	for	for	ADP
fbem-20435	155	14	intelligent	intelligent	ADJ
fbem-20435	155	15	detection	detection	NOUN
fbem-20435	155	16	of	of	ADP
fbem-20435	155	17	financial	financial	ADJ
fbem-20435	155	18	statement	statement	NOUN
fbem-20435	155	19	fraud	fraud	NOUN
fbem-20435	155	20	–	–	PUNCT
fbem-20435	155	21	a	a	DET
fbem-20435	155	22	comparative	comparative	ADJ
fbem-20435	155	23	study	study	NOUN
fbem-20435	155	24	of	of	ADP
fbem-20435	155	25	machine	machine	NOUN
fbem-20435	155	26	learning	learn	VERB
fbem-20435	155	27	methods[j	methods[j	PROPN
fbem-20435	155	28	]	]	PUNCT
fbem-20435	155	29	.	.	PUNCT
fbem-20435	156	1	knowledge	knowledge	NOUN
fbem-20435	156	2	-	-	PUNCT
fbem-20435	156	3	based	base	VERB
fbem-20435	156	4	systems	system	NOUN
fbem-20435	156	5	,	,	PUNCT
fbem-20435	156	6	2017	2017	NUM
fbem-20435	156	7	,	,	PUNCT
fbem-20435	156	8	128	128	NUM
fbem-20435	156	9	:	:	SYM
fbem-20435	156	10	139	139	NUM
fbem-20435	156	11	-	-	SYM
fbem-20435	156	12	152	152	NUM
fbem-20435	156	13	.	.	PUNCT
fbem-20435	157	1	[	[	X
fbem-20435	157	2	18	18	NUM
fbem-20435	157	3	]	]	X
fbem-20435	157	4	kothari	kothari	PROPN
fbem-20435	157	5	s	s	PROPN
fbem-20435	157	6	p	p	PROPN
fbem-20435	157	7	,	,	PUNCT
fbem-20435	157	8	shu	shu	PROPN
fbem-20435	157	9	s	s	PROPN
fbem-20435	157	10	,	,	PUNCT
fbem-20435	157	11	wysocki	wysocki	PROPN
fbem-20435	157	12	p	p	PROPN
fbem-20435	157	13	d.	d.	PROPN
fbem-20435	157	14	do	do	AUX
fbem-20435	157	15	managers	manager	NOUN
fbem-20435	157	16	withhold	withhold	VERB
fbem-20435	157	17	bad	bad	ADJ
fbem-20435	157	18	news	news	NOUN
fbem-20435	157	19	?	?	PUNCT
fbem-20435	158	1	[	[	X
fbem-20435	158	2	j	j	X
fbem-20435	158	3	]	]	X
fbem-20435	158	4	.	.	PUNCT
fbem-20435	159	1	journal	journal	PROPN
fbem-20435	159	2	of	of	ADP
fbem-20435	159	3	accounting	accounting	NOUN
fbem-20435	159	4	research	research	NOUN
fbem-20435	159	5	,	,	PUNCT
fbem-20435	159	6	2009	2009	NUM
fbem-20435	159	7	,	,	PUNCT
fbem-20435	159	8	47(1	47(1	NUM
fbem-20435	159	9	):	):	PUNCT
fbem-20435	159	10	241276	241276	NUM
fbem-20435	159	11	.	.	PUNCT
fbem-20435	160	1	[	[	X
fbem-20435	160	2	19	19	NUM
fbem-20435	160	3	]	]	X
fbem-20435	160	4	kravet	kravet	PROPN
fbem-20435	160	5	t	t	PROPN
fbem-20435	160	6	,	,	PUNCT
fbem-20435	160	7	muslu	muslu	NOUN
fbem-20435	160	8	v.	v.	ADP
fbem-20435	160	9	textual	textual	ADJ
fbem-20435	160	10	risk	risk	NOUN
fbem-20435	160	11	disclosures	disclosure	NOUN
fbem-20435	160	12	and	and	CCONJ
fbem-20435	160	13	investors	investor	NOUN
fbem-20435	160	14	’	’	PART
fbem-20435	160	15	risk	risk	NOUN
fbem-20435	160	16	perceptions[j	perceptions[j	NOUN
fbem-20435	160	17	]	]	PUNCT
fbem-20435	160	18	.	.	PUNCT
fbem-20435	161	1	review	review	NOUN
fbem-20435	161	2	of	of	ADP
fbem-20435	161	3	accounting	accounting	NOUN
fbem-20435	161	4	studies	study	NOUN
fbem-20435	161	5	,	,	PUNCT
fbem-20435	161	6	2013	2013	NUM
fbem-20435	161	7	,	,	PUNCT
fbem-20435	161	8	18	18	NUM
fbem-20435	161	9	:	:	SYM
fbem-20435	161	10	10881122	10881122	NUM
fbem-20435	161	11	.	.	PUNCT
fbem-20435	162	1	[	[	X
fbem-20435	162	2	20	20	NUM
fbem-20435	162	3	]	]	PUNCT
fbem-20435	162	4	cardinaels	cardinael	NOUN
fbem-20435	162	5	e	e	NOUN
fbem-20435	162	6	,	,	PUNCT
fbem-20435	162	7	hollander	hollander	PROPN
fbem-20435	162	8	s	s	PROPN
fbem-20435	162	9	,	,	PUNCT
fbem-20435	162	10	white	white	PROPN
fbem-20435	162	11	b	b	PROPN
fbem-20435	162	12	j.	j.	PROPN
fbem-20435	162	13	automatic	automatic	ADJ
fbem-20435	162	14	summarization	summarization	NOUN
fbem-20435	162	15	of	of	ADP
fbem-20435	162	16	earnings	earning	NOUN
fbem-20435	162	17	releases	release	NOUN
fbem-20435	162	18	:	:	PUNCT
fbem-20435	162	19	attributes	attribute	NOUN
fbem-20435	162	20	and	and	CCONJ
fbem-20435	162	21	effects	effect	NOUN
fbem-20435	162	22	on	on	ADP
fbem-20435	162	23	investors	investor	NOUN
fbem-20435	162	24	’	'	PUNCT
fbem-20435	162	25	judgments[j	judgments[j	PROPN
fbem-20435	162	26	]	]	PUNCT
fbem-20435	162	27	.	.	PUNCT
fbem-20435	163	1	review	review	NOUN
fbem-20435	163	2	of	of	ADP
fbem-20435	163	3	accounting	accounting	NOUN
fbem-20435	163	4	studies	study	NOUN
fbem-20435	163	5	,	,	PUNCT
fbem-20435	163	6	2019	2019	NUM
fbem-20435	163	7	,	,	PUNCT
fbem-20435	163	8	24	24	NUM
fbem-20435	163	9	:	:	PUNCT
fbem-20435	163	10	860	860	NUM
fbem-20435	163	11	-	-	SYM
fbem-20435	163	12	890	890	NUM
fbem-20435	163	13	.	.	PUNCT
fbem-20435	164	1	[	[	X
fbem-20435	164	2	21	21	NUM
fbem-20435	164	3	]	]	X
fbem-20435	164	4	brockman	brockman	PROPN
fbem-20435	164	5	p	p	PROPN
fbem-20435	164	6	,	,	PUNCT
fbem-20435	164	7	li	li	PROPN
fbem-20435	164	8	x	x	PROPN
fbem-20435	164	9	,	,	PUNCT
fbem-20435	164	10	price	price	NOUN
fbem-20435	164	11	s	s	PART
fbem-20435	164	12	m.	m.	NOUN
fbem-20435	164	13	do	do	AUX
fbem-20435	164	14	managers	manager	NOUN
fbem-20435	164	15	put	put	VERB
fbem-20435	164	16	their	their	PRON
fbem-20435	164	17	money	money	NOUN
fbem-20435	164	18	where	where	SCONJ
fbem-20435	164	19	their	their	PRON
fbem-20435	164	20	mouths	mouth	NOUN
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fbem-20435	164	22	?	?	PUNCT
fbem-20435	164	23	evidence	evidence	NOUN
fbem-20435	164	24	from	from	ADP
fbem-20435	164	25	insider	insider	NOUN
fbem-20435	164	26	trading	trading	NOUN
fbem-20435	164	27	after	after	ADP
fbem-20435	164	28	conference	conference	NOUN
fbem-20435	164	29	calls[j	calls[j	PROPN
fbem-20435	164	30	]	]	PUNCT
fbem-20435	164	31	.	.	PUNCT
fbem-20435	165	1	social	social	ADJ
fbem-20435	165	2	science	science	PROPN
fbem-20435	165	3	research	research	NOUN
fbem-20435	165	4	network	network	NOUN
fbem-20435	165	5	working	working	PROPN
fbem-20435	165	6	paper	paper	NOUN
fbem-20435	165	7	series	series	NOUN
fbem-20435	165	8	,	,	PUNCT
fbem-20435	165	9	2013	2013	NUM
fbem-20435	165	10	.	.	PUNCT
fbem-20435	166	1	[	[	X
fbem-20435	166	2	22	22	NUM
fbem-20435	166	3	]	]	PUNCT
fbem-20435	166	4	baginski	baginski	NOUN
fbem-20435	166	5	s	s	PROPN
fbem-20435	166	6	,	,	PUNCT
fbem-20435	166	7	demers	demers	PROPN
fbem-20435	166	8	e	e	PROPN
fbem-20435	166	9	,	,	PUNCT
fbem-20435	166	10	wang	wang	PROPN
fbem-20435	166	11	c	c	PROPN
fbem-20435	166	12	,	,	PUNCT
fbem-20435	166	13	et	et	PROPN
fbem-20435	166	14	al	al	PROPN
fbem-20435	166	15	.	.	PUNCT
fbem-20435	167	1	contemporaneous	contemporaneous	ADJ
fbem-20435	167	2	verification	verification	NOUN
fbem-20435	167	3	of	of	ADP
fbem-20435	167	4	language	language	NOUN
fbem-20435	167	5	:	:	PUNCT
fbem-20435	167	6	evidence	evidence	NOUN
fbem-20435	167	7	from	from	ADP
fbem-20435	167	8	management	management	NOUN
fbem-20435	167	9	earnings	earning	NOUN
fbem-20435	167	10	forecasts[j	forecasts[j	PROPN
fbem-20435	167	11	]	]	PUNCT
fbem-20435	167	12	.	.	PUNCT
fbem-20435	168	1	review	review	NOUN
fbem-20435	168	2	of	of	ADP
fbem-20435	168	3	accounting	accounting	NOUN
fbem-20435	168	4	studies	study	NOUN
fbem-20435	168	5	,	,	PUNCT
fbem-20435	168	6	2016	2016	NUM
fbem-20435	168	7	,	,	PUNCT
fbem-20435	168	8	21	21	NUM
fbem-20435	168	9	:	:	SYM
fbem-20435	168	10	165	165	NUM
fbem-20435	168	11	-	-	SYM
fbem-20435	168	12	197	197	NUM
fbem-20435	168	13	.	.	PUNCT
fbem-20435	169	1	[	[	X
fbem-20435	169	2	23	23	NUM
fbem-20435	169	3	]	]	X
fbem-20435	169	4	feldman	feldman	PROPN
fbem-20435	169	5	r	r	PROPN
fbem-20435	169	6	,	,	PUNCT
fbem-20435	169	7	govindaraj	govindaraj	NOUN
fbem-20435	169	8	s	s	PROPN
fbem-20435	169	9	,	,	PUNCT
fbem-20435	169	10	livnat	livnat	PROPN
fbem-20435	169	11	j	j	PROPN
fbem-20435	169	12	,	,	PUNCT
fbem-20435	169	13	et	et	PROPN
fbem-20435	169	14	al	al	PROPN
fbem-20435	169	15	.	.	PUNCT
fbem-20435	169	16	management	management	PROPN
fbem-20435	169	17	’s	’s	PART
fbem-20435	169	18	tone	tone	NOUN
fbem-20435	169	19	change	change	NOUN
fbem-20435	169	20	,	,	PUNCT
fbem-20435	169	21	post	post	VERB
fbem-20435	169	22	earnings	earning	NOUN
fbem-20435	169	23	announcement	announcement	NOUN
fbem-20435	169	24	drift	drift	NOUN
fbem-20435	169	25	and	and	CCONJ
fbem-20435	169	26	accruals[j	accruals[j	PROPN
fbem-20435	169	27	]	]	PUNCT
fbem-20435	169	28	.	.	PUNCT
fbem-20435	170	1	review	review	NOUN
fbem-20435	170	2	of	of	ADP
fbem-20435	170	3	accounting	accounting	NOUN
fbem-20435	170	4	studies	study	NOUN
fbem-20435	170	5	,	,	PUNCT
fbem-20435	170	6	2010	2010	NUM
fbem-20435	170	7	,	,	PUNCT
fbem-20435	170	8	15	15	NUM
fbem-20435	170	9	:	:	SYM
fbem-20435	170	10	915	915	NUM
fbem-20435	170	11	-	-	SYM
fbem-20435	170	12	953	953	NUM
fbem-20435	170	13	.	.	PUNCT
fbem-20435	171	1	[	[	X
fbem-20435	171	2	24	24	NUM
fbem-20435	171	3	]	]	X
fbem-20435	171	4	ertugrul	ertugrul	NOUN
fbem-20435	171	5	m	m	PROPN
fbem-20435	171	6	,	,	PUNCT
fbem-20435	171	7	lei	lei	PROPN
fbem-20435	171	8	j	j	PROPN
fbem-20435	171	9	,	,	PUNCT
fbem-20435	171	10	qiu	qiu	PROPN
fbem-20435	171	11	j	j	PROPN
fbem-20435	171	12	,	,	PUNCT
fbem-20435	171	13	et	et	PROPN
fbem-20435	171	14	al	al	PROPN
fbem-20435	171	15	.	.	PROPN
fbem-20435	171	16	annual	annual	ADJ
fbem-20435	171	17	report	report	NOUN
fbem-20435	171	18	readability	readability	NOUN
fbem-20435	171	19	,	,	PUNCT
fbem-20435	171	20	tone	tone	NOUN
fbem-20435	171	21	ambiguity	ambiguity	NOUN
fbem-20435	171	22	,	,	PUNCT
fbem-20435	171	23	and	and	CCONJ
fbem-20435	171	24	the	the	DET
fbem-20435	171	25	cost	cost	NOUN
fbem-20435	171	26	of	of	ADP
fbem-20435	171	27	borrowing[j	borrowing[j	NOUN
fbem-20435	171	28	]	]	PUNCT
fbem-20435	171	29	.	.	PUNCT
fbem-20435	172	1	journal	journal	PROPN
fbem-20435	172	2	of	of	ADP
fbem-20435	172	3	financial	financial	ADJ
fbem-20435	172	4	and	and	CCONJ
fbem-20435	172	5	quantitative	quantitative	ADJ
fbem-20435	172	6	analysis	analysis	NOUN
fbem-20435	172	7	,	,	PUNCT
fbem-20435	172	8	2017	2017	NUM
fbem-20435	172	9	,	,	PUNCT
fbem-20435	172	10	52(2	52(2	NUM
fbem-20435	172	11	):	):	PUNCT
fbem-20435	172	12	811	811	NUM
fbem-20435	172	13	-	-	SYM
fbem-20435	172	14	836	836	NUM
fbem-20435	172	15	.	.	PUNCT
fbem-20435	173	1	[	[	X
fbem-20435	173	2	25	25	NUM
fbem-20435	173	3	]	]	PUNCT
fbem-20435	173	4	sandulescu	sandulescu	NOUN
fbem-20435	173	5	p	p	PROPN
fbem-20435	173	6	m.	m.	NOUN
fbem-20435	173	7	insiders	insider	NOUN
fbem-20435	173	8	’	’	PART
fbem-20435	173	9	incentives	incentive	NOUN
fbem-20435	173	10	of	of	ADP
fbem-20435	173	11	using	use	VERB
fbem-20435	173	12	a	a	DET
fbem-20435	173	13	specific	specific	ADJ
fbem-20435	173	14	disclosure	disclosure	NOUN
fbem-20435	173	15	tone	tone	NOUN
fbem-20435	173	16	when	when	SCONJ
fbem-20435	173	17	trading[j	trading[j	NOUN
fbem-20435	173	18	]	]	PUNCT
fbem-20435	173	19	.	.	PUNCT
fbem-20435	174	1	studies	study	NOUN
fbem-20435	174	2	in	in	ADP
fbem-20435	174	3	communication	communication	NOUN
fbem-20435	174	4	sciences	science	NOUN
fbem-20435	174	5	,	,	PUNCT
fbem-20435	174	6	2015	2015	NUM
fbem-20435	174	7	,	,	PUNCT
fbem-20435	174	8	15(1	15(1	NUM
fbem-20435	174	9	):	):	PUNCT
fbem-20435	174	10	12	12	NUM
fbem-20435	174	11	-	-	SYM
fbem-20435	174	12	36	36	NUM
fbem-20435	174	13	.	.	PUNCT