id	sid	tid	token	lemma	pos
fbem-26233	1	1	frontiers	frontier	NOUN
fbem-26233	1	2	in	in	ADP
fbem-26233	1	3	business	business	NOUN
fbem-26233	1	4	,	,	PUNCT
fbem-26233	1	5	economics	economic	NOUN
fbem-26233	1	6	and	and	CCONJ
fbem-26233	1	7	management	management	NOUN
fbem-26233	1	8	issn	issn	PROPN
fbem-26233	1	9	:	:	PUNCT
fbem-26233	1	10	2766	2766	NUM
fbem-26233	1	11	-	-	PUNCT
fbem-26233	1	12	824x	824x	NUM
fbem-26233	1	13	|	|	ADJ
fbem-26233	1	14	vol	vol	NOUN
fbem-26233	1	15	.	.	PUNCT
fbem-26233	2	1	16	16	NUM
fbem-26233	2	2	,	,	PUNCT
fbem-26233	2	3	no	no	INTJ
fbem-26233	2	4	.	.	NOUN
fbem-26233	2	5	3	3	NUM
fbem-26233	2	6	,	,	PUNCT
fbem-26233	2	7	2024	2024	NUM
fbem-26233	2	8	183	183	NUM
fbem-26233	2	9	the	the	DET
fbem-26233	2	10	fair	fair	ADJ
fbem-26233	2	11	value	value	NOUN
fbem-26233	2	12	accounting	accounting	NOUN
fbem-26233	2	13	controversy	controversy	NOUN
fbem-26233	2	14	in	in	ADP
fbem-26233	2	15	the	the	DET
fbem-26233	2	16	2008	2008	NUM
fbem-26233	2	17	financial	financial	ADJ
fbem-26233	2	18	crisis	crisis	NOUN
fbem-26233	2	19	:	:	PUNCT
fbem-26233	2	20	a	a	DET
fbem-26233	2	21	structured	structured	ADJ
fbem-26233	2	22	literature	literature	NOUN
fbem-26233	2	23	review	review	NOUN
fbem-26233	2	24	xuheng	xuheng	PROPN
fbem-26233	2	25	zhang	zhang	PROPN
fbem-26233	3	1	*	*	PROPN
fbem-26233	3	2	,	,	PUNCT
fbem-26233	3	3	yue	yue	PROPN
fbem-26233	3	4	yin	yin	PROPN
fbem-26233	3	5	the	the	DET
fbem-26233	3	6	university	university	PROPN
fbem-26233	3	7	of	of	ADP
fbem-26233	3	8	waikato	waikato	PROPN
fbem-26233	3	9	,	,	PUNCT
fbem-26233	3	10	waikato	waikato	NOUN
fbem-26233	3	11	management	management	NOUN
fbem-26233	3	12	school	school	NOUN
fbem-26233	3	13	,	,	PUNCT
fbem-26233	3	14	hillcrest	hillcrest	NOUN
fbem-26233	3	15	road	road	NOUN
fbem-26233	3	16	,	,	PUNCT
fbem-26233	3	17	hillcrest	hillcrest	PROPN
fbem-26233	3	18	,	,	PUNCT
fbem-26233	3	19	hamilton	hamilton	PROPN
fbem-26233	3	20	3216	3216	NUM
fbem-26233	3	21	,	,	PUNCT
fbem-26233	3	22	new	new	PROPN
fbem-26233	3	23	zealand	zealand	PROPN
fbem-26233	3	24	*	*	PUNCT
fbem-26233	3	25	corresponding	correspond	VERB
fbem-26233	3	26	author	author	NOUN
fbem-26233	3	27	:	:	PUNCT
fbem-26233	3	28	xuheng	xuheng	PROPN
fbem-26233	3	29	zhang	zhang	PROPN
fbem-26233	3	30	(	(	PUNCT
fbem-26233	3	31	email	email	NOUN
fbem-26233	3	32	:	:	PUNCT
fbem-26233	3	33	zhangxuheng2024@163.com	zhangxuheng2024@163.com	X
fbem-26233	3	34	)	)	PUNCT
fbem-26233	4	1	abstract	abstract	NOUN
fbem-26233	4	2	:	:	PUNCT
fbem-26233	4	3	this	this	DET
fbem-26233	4	4	research	research	NOUN
fbem-26233	4	5	aims	aim	VERB
fbem-26233	4	6	to	to	PART
fbem-26233	4	7	explore	explore	VERB
fbem-26233	4	8	the	the	DET
fbem-26233	4	9	controversy	controversy	NOUN
fbem-26233	4	10	surrounding	surround	VERB
fbem-26233	4	11	fair	fair	ADJ
fbem-26233	4	12	value	value	NOUN
fbem-26233	4	13	accounting	accounting	NOUN
fbem-26233	4	14	(	(	PUNCT
fbem-26233	4	15	fva	fva	PROPN
fbem-26233	4	16	)	)	PUNCT
fbem-26233	4	17	during	during	ADP
fbem-26233	4	18	the	the	DET
fbem-26233	4	19	2008	2008	NUM
fbem-26233	4	20	financial	financial	ADJ
fbem-26233	4	21	crisis	crisis	NOUN
fbem-26233	4	22	.	.	PUNCT
fbem-26233	5	1	using	use	VERB
fbem-26233	5	2	a	a	DET
fbem-26233	5	3	structured	structured	ADJ
fbem-26233	5	4	literature	literature	NOUN
fbem-26233	5	5	review	review	NOUN
fbem-26233	5	6	approach	approach	NOUN
fbem-26233	5	7	,	,	PUNCT
fbem-26233	5	8	this	this	DET
fbem-26233	5	9	research	research	NOUN
fbem-26233	5	10	collected	collect	VERB
fbem-26233	5	11	20	20	NUM
fbem-26233	5	12	relevant	relevant	ADJ
fbem-26233	5	13	articles	article	NOUN
fbem-26233	5	14	on	on	ADP
fbem-26233	5	15	scopus	scopus	PROPN
fbem-26233	5	16	that	that	PRON
fbem-26233	5	17	were	be	AUX
fbem-26233	5	18	most	most	ADV
fbem-26233	5	19	cited	cite	VERB
fbem-26233	5	20	and	and	CCONJ
fbem-26233	5	21	published	publish	VERB
fbem-26233	5	22	in	in	ADP
fbem-26233	5	23	high	high	ADJ
fbem-26233	5	24	-	-	PUNCT
fbem-26233	5	25	quality	quality	NOUN
fbem-26233	5	26	journals	journal	NOUN
fbem-26233	5	27	after	after	ADP
fbem-26233	5	28	2008	2008	NUM
fbem-26233	5	29	,	,	PUNCT
fbem-26233	5	30	and	and	CCONJ
fbem-26233	5	31	developed	develop	VERB
fbem-26233	5	32	a	a	DET
fbem-26233	5	33	suitable	suitable	ADJ
fbem-26233	5	34	framework	framework	NOUN
fbem-26233	5	35	for	for	ADP
fbem-26233	5	36	analysis	analysis	NOUN
fbem-26233	5	37	.	.	PUNCT
fbem-26233	6	1	the	the	DET
fbem-26233	6	2	results	result	NOUN
fbem-26233	6	3	of	of	ADP
fbem-26233	6	4	this	this	DET
fbem-26233	6	5	research	research	NOUN
fbem-26233	6	6	show	show	VERB
fbem-26233	6	7	that	that	SCONJ
fbem-26233	6	8	the	the	DET
fbem-26233	6	9	controversy	controversy	NOUN
fbem-26233	6	10	in	in	ADP
fbem-26233	6	11	current	current	ADJ
fbem-26233	6	12	research	research	NOUN
fbem-26233	6	13	is	be	AUX
fbem-26233	6	14	first	first	ADV
fbem-26233	6	15	manifested	manifest	VERB
fbem-26233	6	16	in	in	ADP
fbem-26233	6	17	whether	whether	SCONJ
fbem-26233	6	18	fva	fva	VERB
fbem-26233	6	19	exacerbated	exacerbate	VERB
fbem-26233	6	20	the	the	DET
fbem-26233	6	21	2008	2008	NUM
fbem-26233	6	22	financial	financial	ADJ
fbem-26233	6	23	crisis	crisis	NOUN
fbem-26233	6	24	.	.	PUNCT
fbem-26233	7	1	secondly	secondly	ADV
fbem-26233	7	2	,	,	PUNCT
fbem-26233	7	3	this	this	DET
fbem-26233	7	4	research	research	NOUN
fbem-26233	7	5	also	also	ADV
fbem-26233	7	6	analyzed	analyze	VERB
fbem-26233	7	7	the	the	DET
fbem-26233	7	8	controversy	controversy	NOUN
fbem-26233	7	9	within	within	ADP
fbem-26233	7	10	different	different	ADJ
fbem-26233	7	11	views	view	NOUN
fbem-26233	7	12	.	.	PUNCT
fbem-26233	8	1	in	in	ADP
fbem-26233	8	2	addition	addition	NOUN
fbem-26233	8	3	,	,	PUNCT
fbem-26233	8	4	this	this	DET
fbem-26233	8	5	research	research	NOUN
fbem-26233	8	6	found	find	VERB
fbem-26233	8	7	that	that	SCONJ
fbem-26233	8	8	the	the	DET
fbem-26233	8	9	controversy	controversy	NOUN
fbem-26233	8	10	over	over	ADP
fbem-26233	8	11	fva	fva	NOUN
fbem-26233	8	12	is	be	AUX
fbem-26233	8	13	most	most	ADV
fbem-26233	8	14	intense	intense	ADJ
fbem-26233	8	15	in	in	ADP
fbem-26233	8	16	the	the	DET
fbem-26233	8	17	north	north	PROPN
fbem-26233	8	18	america	america	PROPN
fbem-26233	8	19	,	,	PUNCT
fbem-26233	8	20	while	while	SCONJ
fbem-26233	8	21	australia	australia	PROPN
fbem-26233	8	22	and	and	CCONJ
fbem-26233	8	23	europe	europe	PROPN
fbem-26233	8	24	show	show	VERB
fbem-26233	8	25	highly	highly	ADV
fbem-26233	8	26	consistent	consistent	ADJ
fbem-26233	8	27	results	result	NOUN
fbem-26233	8	28	.	.	PUNCT
fbem-26233	9	1	finally	finally	ADV
fbem-26233	9	2	,	,	PUNCT
fbem-26233	9	3	this	this	DET
fbem-26233	9	4	research	research	NOUN
fbem-26233	9	5	points	point	VERB
fbem-26233	9	6	out	out	ADP
fbem-26233	9	7	that	that	SCONJ
fbem-26233	9	8	the	the	DET
fbem-26233	9	9	controversy	controversy	NOUN
fbem-26233	9	10	over	over	ADP
fbem-26233	9	11	fva	fva	NOUN
fbem-26233	9	12	is	be	AUX
fbem-26233	9	13	most	most	ADV
fbem-26233	9	14	intense	intense	ADJ
fbem-26233	9	15	in	in	ADP
fbem-26233	9	16	studies	study	NOUN
fbem-26233	9	17	using	use	VERB
fbem-26233	9	18	empirical	empirical	ADJ
fbem-26233	9	19	research	research	NOUN
fbem-26233	9	20	methods	method	NOUN
fbem-26233	9	21	,	,	PUNCT
fbem-26233	9	22	while	while	SCONJ
fbem-26233	9	23	other	other	ADJ
fbem-26233	9	24	research	research	NOUN
fbem-26233	9	25	methods	method	NOUN
fbem-26233	9	26	show	show	VERB
fbem-26233	9	27	strong	strong	ADJ
fbem-26233	9	28	consistency	consistency	NOUN
fbem-26233	9	29	.	.	PUNCT
fbem-26233	10	1	keywords	keyword	NOUN
fbem-26233	10	2	:	:	PUNCT
fbem-26233	10	3	fair	fair	ADJ
fbem-26233	10	4	value	value	NOUN
fbem-26233	10	5	accounting	accounting	NOUN
fbem-26233	10	6	,	,	PUNCT
fbem-26233	10	7	financial	financial	ADJ
fbem-26233	10	8	crisis	crisis	NOUN
fbem-26233	10	9	,	,	PUNCT
fbem-26233	10	10	structured	structured	ADJ
fbem-26233	10	11	literature	literature	PROPN
fbem-26233	10	12	review	review	NOUN
fbem-26233	10	13	.	.	PUNCT
fbem-26233	11	1	1	1	X
fbem-26233	11	2	.	.	X
fbem-26233	11	3	introduction	introduction	NOUN
fbem-26233	11	4	fair	fair	ADJ
fbem-26233	11	5	value	value	NOUN
fbem-26233	11	6	accounting	accounting	NOUN
fbem-26233	11	7	(	(	PUNCT
fbem-26233	11	8	fva	fva	ADJ
fbem-26233	11	9	)	)	PUNCT
fbem-26233	11	10	has	have	AUX
fbem-26233	11	11	gradually	gradually	ADV
fbem-26233	11	12	become	become	VERB
fbem-26233	11	13	an	an	DET
fbem-26233	11	14	important	important	ADJ
fbem-26233	11	15	measurement	measurement	NOUN
fbem-26233	11	16	method	method	NOUN
fbem-26233	11	17	in	in	ADP
fbem-26233	11	18	financial	financial	ADJ
fbem-26233	11	19	reporting	reporting	NOUN
fbem-26233	11	20	since	since	SCONJ
fbem-26233	11	21	the	the	DET
fbem-26233	11	22	1990s	1990s	NUM
fbem-26233	11	23	.	.	PUNCT
fbem-26233	12	1	compared	compare	VERB
fbem-26233	12	2	with	with	ADP
fbem-26233	12	3	historical	historical	ADJ
fbem-26233	12	4	cost	cost	NOUN
fbem-26233	12	5	accounting	accounting	NOUN
fbem-26233	12	6	,	,	PUNCT
fbem-26233	12	7	fva	fva	VERB
fbem-26233	12	8	requires	require	VERB
fbem-26233	12	9	companies	company	NOUN
fbem-26233	12	10	to	to	PART
fbem-26233	12	11	value	value	VERB
fbem-26233	12	12	assets	asset	NOUN
fbem-26233	12	13	and	and	CCONJ
fbem-26233	12	14	liabilities	liability	NOUN
fbem-26233	12	15	based	base	VERB
fbem-26233	12	16	on	on	ADP
fbem-26233	12	17	current	current	ADJ
fbem-26233	12	18	market	market	NOUN
fbem-26233	12	19	prices	price	NOUN
fbem-26233	12	20	,	,	PUNCT
fbem-26233	12	21	aiming	aim	VERB
fbem-26233	12	22	to	to	PART
fbem-26233	12	23	improve	improve	VERB
fbem-26233	12	24	the	the	DET
fbem-26233	12	25	transparency	transparency	NOUN
fbem-26233	12	26	and	and	CCONJ
fbem-26233	12	27	relevance	relevance	NOUN
fbem-26233	12	28	of	of	ADP
fbem-26233	12	29	financial	financial	ADJ
fbem-26233	12	30	statements	statement	NOUN
fbem-26233	12	31	[	[	X
fbem-26233	12	32	1	1	NUM
fbem-26233	12	33	]	]	PUNCT
fbem-26233	12	34	.	.	PUNCT
fbem-26233	13	1	however	however	ADV
fbem-26233	13	2	,	,	PUNCT
fbem-26233	13	3	after	after	ADP
fbem-26233	13	4	the	the	DET
fbem-26233	13	5	global	global	ADJ
fbem-26233	13	6	financial	financial	ADJ
fbem-26233	13	7	crisis	crisis	NOUN
fbem-26233	13	8	in	in	ADP
fbem-26233	13	9	2008	2008	NUM
fbem-26233	13	10	,	,	PUNCT
fbem-26233	13	11	fva	fva	PROPN
fbem-26233	13	12	has	have	AUX
fbem-26233	13	13	been	be	AUX
fbem-26233	13	14	severely	severely	ADV
fbem-26233	13	15	criticized	criticize	VERB
fbem-26233	13	16	.	.	PUNCT
fbem-26233	14	1	a	a	DET
fbem-26233	14	2	widely	widely	ADV
fbem-26233	14	3	held	hold	VERB
fbem-26233	14	4	view	view	NOUN
fbem-26233	14	5	is	be	AUX
fbem-26233	14	6	that	that	SCONJ
fbem-26233	14	7	fva	fva	VERB
fbem-26233	14	8	,	,	PUNCT
fbem-26233	14	9	because	because	SCONJ
fbem-26233	14	10	it	it	PRON
fbem-26233	14	11	measures	measure	VERB
fbem-26233	14	12	assets	asset	NOUN
fbem-26233	14	13	and	and	CCONJ
fbem-26233	14	14	liabilities	liability	NOUN
fbem-26233	14	15	at	at	ADP
fbem-26233	14	16	market	market	NOUN
fbem-26233	14	17	value	value	NOUN
fbem-26233	14	18	,	,	PUNCT
fbem-26233	14	19	led	lead	VERB
fbem-26233	14	20	to	to	ADP
fbem-26233	14	21	a	a	DET
fbem-26233	14	22	severe	severe	ADJ
fbem-26233	14	23	shrinkage	shrinkage	NOUN
fbem-26233	14	24	in	in	ADP
fbem-26233	14	25	the	the	DET
fbem-26233	14	26	balance	balance	NOUN
fbem-26233	14	27	sheets	sheet	NOUN
fbem-26233	14	28	of	of	ADP
fbem-26233	14	29	financial	financial	ADJ
fbem-26233	14	30	institutions	institution	NOUN
fbem-26233	14	31	during	during	ADP
fbem-26233	14	32	the	the	DET
fbem-26233	14	33	2008	2008	NUM
fbem-26233	14	34	financial	financial	ADJ
fbem-26233	14	35	crisis	crisis	NOUN
fbem-26233	14	36	,	,	PUNCT
fbem-26233	14	37	exacerbating	exacerbate	VERB
fbem-26233	14	38	the	the	DET
fbem-26233	14	39	severe	severe	ADJ
fbem-26233	14	40	consequences	consequence	NOUN
fbem-26233	14	41	of	of	ADP
fbem-26233	14	42	the	the	DET
fbem-26233	14	43	financial	financial	ADJ
fbem-26233	14	44	crisis	crisis	NOUN
fbem-26233	14	45	[	[	X
fbem-26233	14	46	2	2	NUM
fbem-26233	14	47	]	]	PUNCT
fbem-26233	14	48	but	but	CCONJ
fbem-26233	14	49	at	at	ADP
fbem-26233	14	50	the	the	DET
fbem-26233	14	51	same	same	ADJ
fbem-26233	14	52	time	time	NOUN
fbem-26233	14	53	,	,	PUNCT
fbem-26233	14	54	there	there	PRON
fbem-26233	14	55	is	be	VERB
fbem-26233	14	56	also	also	ADV
fbem-26233	14	57	a	a	DET
fbem-26233	14	58	view	view	NOUN
fbem-26233	14	59	that	that	SCONJ
fbem-26233	14	60	there	there	PRON
fbem-26233	14	61	is	be	VERB
fbem-26233	14	62	no	no	DET
fbem-26233	14	63	direct	direct	ADJ
fbem-26233	14	64	evidence	evidence	NOUN
fbem-26233	14	65	that	that	PRON
fbem-26233	14	66	fva	fva	VERB
fbem-26233	14	67	has	have	AUX
fbem-26233	14	68	exacerbated	exacerbate	VERB
fbem-26233	14	69	the	the	DET
fbem-26233	14	70	2008	2008	NUM
fbem-26233	14	71	financial	financial	ADJ
fbem-26233	14	72	crisis	crisis	NOUN
fbem-26233	14	73	[	[	X
fbem-26233	14	74	3	3	NUM
fbem-26233	14	75	]	]	PUNCT
fbem-26233	14	76	.	.	PUNCT
fbem-26233	15	1	despite	despite	SCONJ
fbem-26233	15	2	the	the	DET
fbem-26233	15	3	numerous	numerous	ADJ
fbem-26233	15	4	researches	research	NOUN
fbem-26233	15	5	and	and	CCONJ
fbem-26233	15	6	controversies	controversy	NOUN
fbem-26233	15	7	on	on	ADP
fbem-26233	15	8	fva	fva	VERB
fbem-26233	15	9	during	during	ADP
fbem-26233	15	10	the	the	DET
fbem-26233	15	11	financial	financial	ADJ
fbem-26233	15	12	crisis	crisis	NOUN
fbem-26233	15	13	,	,	PUNCT
fbem-26233	15	14	there	there	PRON
fbem-26233	15	15	have	have	AUX
fbem-26233	15	16	been	be	AUX
fbem-26233	15	17	few	few	ADJ
fbem-26233	15	18	structured	structured	ADJ
fbem-26233	15	19	reviews	review	NOUN
fbem-26233	15	20	and	and	CCONJ
fbem-26233	15	21	analyses	analysis	NOUN
fbem-26233	15	22	in	in	ADP
fbem-26233	15	23	recent	recent	ADJ
fbem-26233	15	24	years	year	NOUN
fbem-26233	15	25	.	.	PUNCT
fbem-26233	16	1	therefore	therefore	ADV
fbem-26233	16	2	,	,	PUNCT
fbem-26233	16	3	the	the	DET
fbem-26233	16	4	objective	objective	NOUN
fbem-26233	16	5	of	of	ADP
fbem-26233	16	6	this	this	DET
fbem-26233	16	7	research	research	NOUN
fbem-26233	16	8	is	be	AUX
fbem-26233	16	9	to	to	PART
fbem-26233	16	10	identify	identify	VERB
fbem-26233	16	11	and	and	CCONJ
fbem-26233	16	12	analyze	analyze	VERB
fbem-26233	16	13	the	the	DET
fbem-26233	16	14	controversy	controversy	NOUN
fbem-26233	16	15	of	of	ADP
fbem-26233	16	16	fva	fva	VERB
fbem-26233	16	17	during	during	ADP
fbem-26233	16	18	the	the	DET
fbem-26233	16	19	financial	financial	ADJ
fbem-26233	16	20	crisis	crisis	NOUN
fbem-26233	16	21	,	,	PUNCT
fbem-26233	16	22	and	and	CCONJ
fbem-26233	16	23	to	to	PART
fbem-26233	16	24	provide	provide	VERB
fbem-26233	16	25	valuable	valuable	ADJ
fbem-26233	16	26	direction	direction	NOUN
fbem-26233	16	27	for	for	ADP
fbem-26233	16	28	subsequent	subsequent	ADJ
fbem-26233	16	29	fva	fva	ADJ
fbem-26233	16	30	research	research	NOUN
fbem-26233	16	31	.	.	PUNCT
fbem-26233	17	1	the	the	DET
fbem-26233	17	2	specific	specific	ADJ
fbem-26233	17	3	research	research	NOUN
fbem-26233	17	4	questions	question	NOUN
fbem-26233	17	5	are	be	AUX
fbem-26233	17	6	:	:	PUNCT
fbem-26233	17	7	what	what	PRON
fbem-26233	17	8	was	be	AUX
fbem-26233	17	9	the	the	DET
fbem-26233	17	10	controversy	controversy	NOUN
fbem-26233	17	11	about	about	ADP
fbem-26233	17	12	fva	fva	VERB
fbem-26233	17	13	during	during	ADP
fbem-26233	17	14	the	the	DET
fbem-26233	17	15	financial	financial	ADJ
fbem-26233	17	16	crisis	crisis	NOUN
fbem-26233	17	17	?	?	PUNCT
fbem-26233	18	1	based	base	VERB
fbem-26233	18	2	on	on	ADP
fbem-26233	18	3	this	this	DET
fbem-26233	18	4	research	research	NOUN
fbem-26233	18	5	question	question	NOUN
fbem-26233	18	6	,	,	PUNCT
fbem-26233	18	7	this	this	DET
fbem-26233	18	8	research	research	NOUN
fbem-26233	18	9	will	will	AUX
fbem-26233	18	10	identify	identify	VERB
fbem-26233	18	11	controversies	controversy	NOUN
fbem-26233	18	12	in	in	ADP
fbem-26233	18	13	previous	previous	ADJ
fbem-26233	18	14	researches	research	NOUN
fbem-26233	18	15	regarding	regard	VERB
fbem-26233	18	16	the	the	DET
fbem-26233	18	17	role	role	NOUN
fbem-26233	18	18	of	of	ADP
fbem-26233	18	19	fva	fva	NOUN
fbem-26233	18	20	in	in	ADP
fbem-26233	18	21	the	the	DET
fbem-26233	18	22	2008	2008	NUM
fbem-26233	18	23	financial	financial	ADJ
fbem-26233	18	24	crisis	crisis	NOUN
fbem-26233	18	25	.	.	PUNCT
fbem-26233	19	1	in	in	ADP
fbem-26233	19	2	addition	addition	NOUN
fbem-26233	19	3	,	,	PUNCT
fbem-26233	19	4	this	this	DET
fbem-26233	19	5	research	research	NOUN
fbem-26233	19	6	will	will	AUX
fbem-26233	19	7	also	also	ADV
fbem-26233	19	8	provide	provide	VERB
fbem-26233	19	9	suggestions	suggestion	NOUN
fbem-26233	19	10	for	for	ADP
fbem-26233	19	11	the	the	DET
fbem-26233	19	12	future	future	ADJ
fbem-26233	19	13	development	development	NOUN
fbem-26233	19	14	of	of	ADP
fbem-26233	19	15	fva	fva	NOUN
fbem-26233	19	16	.	.	PUNCT
fbem-26233	20	1	in	in	ADP
fbem-26233	20	2	order	order	NOUN
fbem-26233	20	3	to	to	PART
fbem-26233	20	4	achieve	achieve	VERB
fbem-26233	20	5	the	the	DET
fbem-26233	20	6	research	research	NOUN
fbem-26233	20	7	,	,	PUNCT
fbem-26233	20	8	aim	aim	VERB
fbem-26233	20	9	and	and	CCONJ
fbem-26233	20	10	answer	answer	VERB
fbem-26233	20	11	the	the	DET
fbem-26233	20	12	research	research	NOUN
fbem-26233	20	13	question	question	NOUN
fbem-26233	20	14	,	,	PUNCT
fbem-26233	20	15	this	this	DET
fbem-26233	20	16	research	research	NOUN
fbem-26233	20	17	will	will	AUX
fbem-26233	20	18	use	use	VERB
fbem-26233	20	19	previous	previous	ADJ
fbem-26233	20	20	articles	article	NOUN
fbem-26233	20	21	as	as	ADP
fbem-26233	20	22	data	datum	NOUN
fbem-26233	20	23	and	and	CCONJ
fbem-26233	20	24	use	use	VERB
fbem-26233	20	25	qualitative	qualitative	ADJ
fbem-26233	20	26	research	research	NOUN
fbem-26233	20	27	methods	method	NOUN
fbem-26233	20	28	to	to	PART
fbem-26233	20	29	conduct	conduct	VERB
fbem-26233	20	30	research	research	NOUN
fbem-26233	20	31	.	.	PUNCT
fbem-26233	21	1	specifically	specifically	ADV
fbem-26233	21	2	,	,	PUNCT
fbem-26233	21	3	this	this	DET
fbem-26233	21	4	research	research	NOUN
fbem-26233	21	5	will	will	AUX
fbem-26233	21	6	refer	refer	VERB
fbem-26233	21	7	to	to	ADP
fbem-26233	21	8	the	the	DET
fbem-26233	21	9	research	research	NOUN
fbem-26233	21	10	of	of	ADP
fbem-26233	21	11	massaro	massaro	PROPN
fbem-26233	21	12	et	et	PROPN
fbem-26233	21	13	al	al	PROPN
fbem-26233	21	14	.	.	PUNCT
fbem-26233	22	1	[	[	X
fbem-26233	22	2	4	4	X
fbem-26233	22	3	]	]	PUNCT
fbem-26233	22	4	for	for	ADP
fbem-26233	22	5	a	a	DET
fbem-26233	22	6	structured	structured	ADJ
fbem-26233	22	7	literature	literature	NOUN
fbem-26233	22	8	review	review	NOUN
fbem-26233	22	9	.	.	PUNCT
fbem-26233	23	1	therefore	therefore	ADV
fbem-26233	23	2	,	,	PUNCT
fbem-26233	23	3	this	this	DET
fbem-26233	23	4	research	research	NOUN
fbem-26233	23	5	will	will	AUX
fbem-26233	23	6	use	use	VERB
fbem-26233	23	7	scopus	scopus	NOUN
fbem-26233	23	8	to	to	PART
fbem-26233	23	9	search	search	VERB
fbem-26233	23	10	for	for	ADP
fbem-26233	23	11	the	the	DET
fbem-26233	23	12	top	top	ADJ
fbem-26233	23	13	20	20	NUM
fbem-26233	23	14	most	most	ADV
fbem-26233	23	15	cited	cite	VERB
fbem-26233	23	16	articles	article	NOUN
fbem-26233	23	17	after	after	ADP
fbem-26233	23	18	2008	2008	NUM
fbem-26233	23	19	that	that	PRON
fbem-26233	23	20	have	have	AUX
fbem-26233	23	21	both	both	PRON
fbem-26233	23	22	“	"	PUNCT
fbem-26233	23	23	fva	fva	ADJ
fbem-26233	23	24	”	"	PUNCT
fbem-26233	23	25	and	and	CCONJ
fbem-26233	23	26	“	"	PUNCT
fbem-26233	23	27	crisis	crisis	NOUN
fbem-26233	23	28	”	"	PUNCT
fbem-26233	23	29	in	in	ADP
fbem-26233	23	30	the	the	DET
fbem-26233	23	31	title	title	NOUN
fbem-26233	23	32	,	,	PUNCT
fbem-26233	23	33	abstract	abstract	ADJ
fbem-26233	23	34	,	,	PUNCT
fbem-26233	23	35	and	and	CCONJ
fbem-26233	23	36	keywords	keyword	NOUN
fbem-26233	23	37	.	.	PUNCT
fbem-26233	24	1	due	due	ADP
fbem-26233	24	2	to	to	ADP
fbem-26233	24	3	the	the	DET
fbem-26233	24	4	quality	quality	NOUN
fbem-26233	24	5	requirements	requirement	NOUN
fbem-26233	24	6	of	of	ADP
fbem-26233	24	7	the	the	DET
fbem-26233	24	8	article	article	NOUN
fbem-26233	24	9	,	,	PUNCT
fbem-26233	24	10	all	all	DET
fbem-26233	24	11	articles	article	NOUN
fbem-26233	24	12	will	will	AUX
fbem-26233	24	13	be	be	AUX
fbem-26233	24	14	from	from	ADP
fbem-26233	24	15	journals	journal	NOUN
fbem-26233	24	16	classified	classify	VERB
fbem-26233	24	17	as	as	ADP
fbem-26233	24	18	a	a	PRON
fbem-26233	24	19	or	or	CCONJ
fbem-26233	24	20	a	a	PRON
fbem-26233	24	21	*	*	PUNCT
fbem-26233	24	22	by	by	ADP
fbem-26233	24	23	the	the	DET
fbem-26233	24	24	australian	australian	ADJ
fbem-26233	24	25	business	business	NOUN
fbem-26233	24	26	school	school	NOUN
fbem-26233	24	27	deans	deans	PROPN
fbem-26233	24	28	committee	committee	PROPN
fbem-26233	24	29	(	(	PUNCT
fbem-26233	24	30	abdc	abdc	PROPN
fbem-26233	24	31	)	)	PUNCT
fbem-26233	24	32	journal	journal	NOUN
fbem-26233	24	33	list	list	NOUN
fbem-26233	24	34	.	.	PUNCT
fbem-26233	25	1	in	in	ADP
fbem-26233	25	2	addition	addition	NOUN
fbem-26233	25	3	,	,	PUNCT
fbem-26233	25	4	this	this	DET
fbem-26233	25	5	research	research	NOUN
fbem-26233	25	6	will	will	AUX
fbem-26233	25	7	refer	refer	VERB
fbem-26233	25	8	to	to	ADP
fbem-26233	25	9	the	the	DET
fbem-26233	25	10	research	research	NOUN
fbem-26233	25	11	of	of	ADP
fbem-26233	25	12	massaro	massaro	PROPN
fbem-26233	25	13	et	et	PROPN
fbem-26233	25	14	al	al	PROPN
fbem-26233	25	15	.	.	PUNCT
fbem-26233	26	1	[	[	X
fbem-26233	26	2	4	4	X
fbem-26233	26	3	]	]	PUNCT
fbem-26233	26	4	to	to	PART
fbem-26233	26	5	develop	develop	VERB
fbem-26233	26	6	a	a	DET
fbem-26233	26	7	suitable	suitable	ADJ
fbem-26233	26	8	coding	code	VERB
fbem-26233	26	9	framework	framework	NOUN
fbem-26233	26	10	to	to	PART
fbem-26233	26	11	transcode	transcode	VERB
fbem-26233	26	12	the	the	DET
fbem-26233	26	13	collected	collect	VERB
fbem-26233	26	14	articles	article	NOUN
fbem-26233	26	15	for	for	ADP
fbem-26233	26	16	further	further	ADJ
fbem-26233	26	17	analysis	analysis	NOUN
fbem-26233	26	18	.	.	PUNCT
fbem-26233	27	1	based	base	VERB
fbem-26233	27	2	on	on	ADP
fbem-26233	27	3	this	this	DET
fbem-26233	27	4	research	research	NOUN
fbem-26233	27	5	,	,	PUNCT
fbem-26233	27	6	the	the	DET
fbem-26233	27	7	possible	possible	ADJ
fbem-26233	27	8	contribution	contribution	NOUN
fbem-26233	27	9	is	be	AUX
fbem-26233	27	10	to	to	PART
fbem-26233	27	11	identify	identify	VERB
fbem-26233	27	12	the	the	DET
fbem-26233	27	13	controversy	controversy	NOUN
fbem-26233	27	14	of	of	ADP
fbem-26233	27	15	previous	previous	ADJ
fbem-26233	27	16	studies	study	NOUN
fbem-26233	27	17	on	on	ADP
fbem-26233	27	18	fva	fva	NOUN
fbem-26233	27	19	in	in	ADP
fbem-26233	27	20	the	the	DET
fbem-26233	27	21	2008	2008	NUM
fbem-26233	27	22	financial	financial	ADJ
fbem-26233	27	23	crisis	crisis	NOUN
fbem-26233	27	24	through	through	ADP
fbem-26233	27	25	systematic	systematic	ADJ
fbem-26233	27	26	analysis	analysis	NOUN
fbem-26233	27	27	,	,	PUNCT
fbem-26233	27	28	explain	explain	VERB
fbem-26233	27	29	the	the	DET
fbem-26233	27	30	impact	impact	NOUN
fbem-26233	27	31	of	of	ADP
fbem-26233	27	32	fva	fva	VERB
fbem-26233	27	33	on	on	ADP
fbem-26233	27	34	the	the	DET
fbem-26233	27	35	2008	2008	NUM
fbem-26233	27	36	financial	financial	ADJ
fbem-26233	27	37	crisis	crisis	NOUN
fbem-26233	27	38	,	,	PUNCT
fbem-26233	27	39	deepen	deepen	VERB
fbem-26233	27	40	people	people	NOUN
fbem-26233	27	41	's	's	PART
fbem-26233	27	42	understanding	understanding	NOUN
fbem-26233	27	43	of	of	ADP
fbem-26233	27	44	fva	fva	VERB
fbem-26233	27	45	under	under	ADP
fbem-26233	27	46	the	the	DET
fbem-26233	27	47	2008	2008	NUM
fbem-26233	27	48	financial	financial	ADJ
fbem-26233	27	49	crisis	crisis	NOUN
fbem-26233	27	50	,	,	PUNCT
fbem-26233	27	51	and	and	CCONJ
fbem-26233	27	52	provide	provide	VERB
fbem-26233	27	53	inspiration	inspiration	NOUN
fbem-26233	27	54	for	for	ADP
fbem-26233	27	55	subsequent	subsequent	ADJ
fbem-26233	27	56	fva	fva	VERB
fbem-26233	27	57	research	research	NOUN
fbem-26233	27	58	and	and	CCONJ
fbem-26233	27	59	the	the	DET
fbem-26233	27	60	improvement	improvement	NOUN
fbem-26233	27	61	of	of	ADP
fbem-26233	27	62	fva	fva	ADJ
fbem-26233	27	63	standards	standard	NOUN
fbem-26233	27	64	.	.	PUNCT
fbem-26233	28	1	after	after	ADP
fbem-26233	28	2	the	the	DET
fbem-26233	28	3	introduction	introduction	NOUN
fbem-26233	28	4	,	,	PUNCT
fbem-26233	28	5	this	this	DET
fbem-26233	28	6	research	research	NOUN
fbem-26233	28	7	has	have	VERB
fbem-26233	28	8	four	four	NUM
fbem-26233	28	9	sections	section	NOUN
fbem-26233	28	10	,	,	PUNCT
fbem-26233	28	11	which	which	PRON
fbem-26233	28	12	are	be	AUX
fbem-26233	28	13	literature	literature	PROPN
fbem-26233	28	14	review	review	NOUN
fbem-26233	28	15	,	,	PUNCT
fbem-26233	28	16	research	research	NOUN
fbem-26233	28	17	methods	method	NOUN
fbem-26233	28	18	,	,	PUNCT
fbem-26233	28	19	analysis	analysis	NOUN
fbem-26233	28	20	and	and	CCONJ
fbem-26233	28	21	discussion	discussion	NOUN
fbem-26233	28	22	,	,	PUNCT
fbem-26233	28	23	and	and	CCONJ
fbem-26233	28	24	conclusion	conclusion	NOUN
fbem-26233	28	25	.	.	PUNCT
fbem-26233	29	1	in	in	ADP
fbem-26233	29	2	the	the	DET
fbem-26233	29	3	next	next	ADJ
fbem-26233	29	4	section	section	NOUN
fbem-26233	29	5	,	,	PUNCT
fbem-26233	29	6	literature	literature	NOUN
fbem-26233	29	7	review	review	PROPN
fbem-26233	29	8	,	,	PUNCT
fbem-26233	29	9	this	this	DET
fbem-26233	29	10	research	research	NOUN
fbem-26233	29	11	will	will	AUX
fbem-26233	29	12	briefly	briefly	ADV
fbem-26233	29	13	sort	sort	VERB
fbem-26233	29	14	out	out	ADP
fbem-26233	29	15	the	the	DET
fbem-26233	29	16	key	key	ADJ
fbem-26233	29	17	issues	issue	NOUN
fbem-26233	29	18	and	and	CCONJ
fbem-26233	29	19	literature	literature	NOUN
fbem-26233	29	20	on	on	ADP
fbem-26233	29	21	fva	fva	VERB
fbem-26233	29	22	and	and	CCONJ
fbem-26233	29	23	the	the	DET
fbem-26233	29	24	2008	2008	NUM
fbem-26233	29	25	financial	financial	ADJ
fbem-26233	29	26	crisis	crisis	NOUN
fbem-26233	29	27	.	.	PUNCT
fbem-26233	30	1	2	2	X
fbem-26233	30	2	.	.	X
fbem-26233	30	3	fva	fva	VERB
fbem-26233	30	4	and	and	CCONJ
fbem-26233	30	5	2008	2008	NUM
fbem-26233	30	6	financial	financial	ADJ
fbem-26233	30	7	crisis	crisis	NOUN
fbem-26233	30	8	this	this	DET
fbem-26233	30	9	section	section	NOUN
fbem-26233	30	10	will	will	AUX
fbem-26233	30	11	introduce	introduce	VERB
fbem-26233	30	12	the	the	DET
fbem-26233	30	13	basic	basic	ADJ
fbem-26233	30	14	information	information	NOUN
fbem-26233	30	15	from	from	ADP
fbem-26233	30	16	previous	previous	ADJ
fbem-26233	30	17	literature	literature	NOUN
fbem-26233	30	18	of	of	ADP
fbem-26233	30	19	fva	fva	VERB
fbem-26233	30	20	and	and	CCONJ
fbem-26233	30	21	2008	2008	NUM
fbem-26233	30	22	financial	financial	ADJ
fbem-26233	30	23	crisis	crisis	NOUN
fbem-26233	30	24	.	.	PUNCT
fbem-26233	31	1	the	the	DET
fbem-26233	31	2	concept	concept	NOUN
fbem-26233	31	3	of	of	ADP
fbem-26233	31	4	fva	fva	NOUN
fbem-26233	31	5	is	be	AUX
fbem-26233	31	6	based	base	VERB
fbem-26233	31	7	on	on	ADP
fbem-26233	31	8	fair	fair	ADJ
fbem-26233	31	9	value	value	NOUN
fbem-26233	31	10	,	,	PUNCT
fbem-26233	31	11	which	which	DET
fbem-26233	31	12	whittington	whittington	PROPN
fbem-26233	31	13	[	[	X
fbem-26233	31	14	5	5	NUM
fbem-26233	31	15	]	]	PUNCT
fbem-26233	31	16	defined	define	VERB
fbem-26233	31	17	as	as	ADP
fbem-26233	31	18	the	the	DET
fbem-26233	31	19	price	price	NOUN
fbem-26233	31	20	at	at	ADP
fbem-26233	31	21	which	which	PRON
fbem-26233	31	22	an	an	DET
fbem-26233	31	23	asset	asset	NOUN
fbem-26233	31	24	is	be	AUX
fbem-26233	31	25	sold	sell	VERB
fbem-26233	31	26	or	or	CCONJ
fbem-26233	31	27	a	a	DET
fbem-26233	31	28	liability	liability	NOUN
fbem-26233	31	29	is	be	AUX
fbem-26233	31	30	transferred	transfer	VERB
fbem-26233	31	31	between	between	ADP
fbem-26233	31	32	market	market	NOUN
fbem-26233	31	33	participants	participant	NOUN
fbem-26233	31	34	in	in	ADP
fbem-26233	31	35	an	an	DET
fbem-26233	31	36	orderly	orderly	ADJ
fbem-26233	31	37	transaction	transaction	NOUN
fbem-26233	31	38	.	.	PUNCT
fbem-26233	32	1	in	in	ADP
fbem-26233	32	2	addition	addition	NOUN
fbem-26233	32	3	,	,	PUNCT
fbem-26233	32	4	as	as	ADP
fbem-26233	32	5	an	an	DET
fbem-26233	32	6	accounting	accounting	NOUN
fbem-26233	32	7	measurement	measurement	NOUN
fbem-26233	32	8	method	method	NOUN
fbem-26233	32	9	,	,	PUNCT
fbem-26233	32	10	barth	barth	NOUN
fbem-26233	32	11	[	[	X
fbem-26233	32	12	6	6	NUM
fbem-26233	32	13	]	]	PUNCT
fbem-26233	32	14	indicates	indicate	VERB
fbem-26233	32	15	fva	fva	ADJ
fbem-26233	32	16	using	use	VERB
fbem-26233	32	17	the	the	DET
fbem-26233	32	18	fair	fair	ADJ
fbem-26233	32	19	value	value	NOUN
fbem-26233	32	20	of	of	ADP
fbem-26233	32	21	assets	asset	NOUN
fbem-26233	32	22	or	or	CCONJ
fbem-26233	32	23	liabilities	liability	NOUN
fbem-26233	32	24	in	in	ADP
fbem-26233	32	25	the	the	DET
fbem-26233	32	26	market	market	NOUN
fbem-26233	32	27	as	as	ADP
fbem-26233	32	28	the	the	DET
fbem-26233	32	29	measurement	measurement	NOUN
fbem-26233	32	30	basis	basis	NOUN
fbem-26233	32	31	.	.	PUNCT
fbem-26233	33	1	compared	compare	VERB
fbem-26233	33	2	to	to	ADP
fbem-26233	33	3	historical	historical	ADJ
fbem-26233	33	4	cost	cost	NOUN
fbem-26233	33	5	accounting	accounting	NOUN
fbem-26233	33	6	,	,	PUNCT
fbem-26233	33	7	which	which	PRON
fbem-26233	33	8	provides	provide	VERB
fbem-26233	33	9	information	information	NOUN
fbem-26233	33	10	about	about	ADP
fbem-26233	33	11	past	past	ADJ
fbem-26233	33	12	transactions	transaction	NOUN
fbem-26233	33	13	,	,	PUNCT
fbem-26233	33	14	fva	fva	VERB
fbem-26233	33	15	is	be	AUX
fbem-26233	33	16	to	to	PART
fbem-26233	33	17	provide	provide	VERB
fbem-26233	33	18	more	more	ADV
fbem-26233	33	19	relevant	relevant	ADJ
fbem-26233	33	20	and	and	CCONJ
fbem-26233	33	21	timely	timely	ADJ
fbem-26233	33	22	financial	financial	ADJ
fbem-26233	33	23	information	information	NOUN
fbem-26233	33	24	by	by	ADP
fbem-26233	33	25	reflecting	reflect	VERB
fbem-26233	33	26	the	the	DET
fbem-26233	33	27	current	current	ADJ
fbem-26233	33	28	market	market	NOUN
fbem-26233	33	29	value	value	NOUN
fbem-26233	33	30	of	of	ADP
fbem-26233	33	31	assets	asset	NOUN
fbem-26233	33	32	and	and	CCONJ
fbem-26233	33	33	liabilities	liability	NOUN
fbem-26233	33	34	to	to	PART
fbem-26233	33	35	help	help	VERB
fbem-26233	33	36	users	user	NOUN
fbem-26233	33	37	make	make	VERB
fbem-26233	33	38	economic	economic	ADJ
fbem-26233	33	39	decisions	decision	NOUN
fbem-26233	33	40	[	[	X
fbem-26233	33	41	7	7	NUM
fbem-26233	33	42	]	]	PUNCT
fbem-26233	33	43	.	.	PUNCT
fbem-26233	34	1	however	however	ADV
fbem-26233	34	2	,	,	PUNCT
fbem-26233	34	3	if	if	SCONJ
fbem-26233	34	4	market	market	NOUN
fbem-26233	34	5	prices	price	NOUN
fbem-26233	34	6	fluctuate	fluctuate	VERB
fbem-26233	34	7	frequently	frequently	ADV
fbem-26233	34	8	,	,	PUNCT
fbem-26233	34	9	the	the	DET
fbem-26233	34	10	value	value	NOUN
fbem-26233	34	11	of	of	ADP
fbem-26233	34	12	assets	asset	NOUN
fbem-26233	34	13	and	and	CCONJ
fbem-26233	34	14	liabilities	liability	NOUN
fbem-26233	34	15	under	under	ADP
fbem-26233	34	16	fva	fva	NOUN
fbem-26233	34	17	will	will	AUX
fbem-26233	34	18	also	also	ADV
fbem-26233	34	19	be	be	AUX
fbem-26233	34	20	adjusted	adjust	VERB
fbem-26233	34	21	frequently	frequently	ADV
fbem-26233	34	22	,	,	PUNCT
fbem-26233	34	23	which	which	PRON
fbem-26233	34	24	will	will	AUX
fbem-26233	34	25	lead	lead	VERB
fbem-26233	34	26	to	to	ADP
fbem-26233	34	27	increased	increase	VERB
fbem-26233	34	28	volatility	volatility	NOUN
fbem-26233	34	29	in	in	ADP
fbem-26233	34	30	financial	financial	ADJ
fbem-26233	34	31	statements	statement	NOUN
fbem-26233	34	32	.	.	PUNCT
fbem-26233	35	1	it	it	PRON
fbem-26233	35	2	is	be	AUX
fbem-26233	35	3	for	for	ADP
fbem-26233	35	4	this	this	DET
fbem-26233	35	5	reason	reason	NOUN
fbem-26233	35	6	,	,	PUNCT
fbem-26233	35	7	fva	fva	PROPN
fbem-26233	35	8	has	have	AUX
fbem-26233	35	9	been	be	AUX
fbem-26233	35	10	criticized	criticize	VERB
fbem-26233	35	11	for	for	ADP
fbem-26233	35	12	exacerbating	exacerbate	VERB
fbem-26233	35	13	the	the	DET
fbem-26233	35	14	2008	2008	NUM
fbem-26233	35	15	financial	financial	ADJ
fbem-26233	35	16	crisis	crisis	NOUN
fbem-26233	35	17	.	.	PUNCT
fbem-26233	36	1	the	the	DET
fbem-26233	36	2	2008	2008	NUM
fbem-26233	36	3	financial	financial	ADJ
fbem-26233	36	4	crisis	crisis	NOUN
fbem-26233	36	5	was	be	AUX
fbem-26233	36	6	the	the	DET
fbem-26233	36	7	most	most	ADV
fbem-26233	36	8	serious	serious	ADJ
fbem-26233	36	9	global	global	ADJ
fbem-26233	36	10	economic	economic	ADJ
fbem-26233	36	11	crisis	crisis	NOUN
fbem-26233	36	12	since	since	SCONJ
fbem-26233	36	13	the	the	DET
fbem-26233	36	14	great	great	ADJ
fbem-26233	36	15	depression	depression	NOUN
fbem-26233	36	16	of	of	ADP
fbem-26233	36	17	the	the	DET
fbem-26233	36	18	last	last	ADJ
fbem-26233	36	19	century	century	NOUN
fbem-26233	36	20	.	.	PUNCT
fbem-26233	37	1	it	it	PRON
fbem-26233	37	2	started	start	VERB
fbem-26233	37	3	with	with	ADP
fbem-26233	37	4	the	the	DET
fbem-26233	37	5	subprime	subprime	ADJ
fbem-26233	37	6	mortgage	mortgage	NOUN
fbem-26233	37	7	crisis	crisis	NOUN
fbem-26233	37	8	in	in	ADP
fbem-26233	37	9	the	the	DET
fbem-26233	37	10	united	united	PROPN
fbem-26233	37	11	states	states	PROPN
fbem-26233	37	12	and	and	CCONJ
fbem-26233	37	13	quickly	quickly	ADV
fbem-26233	37	14	spread	spread	VERB
fbem-26233	37	15	to	to	ADP
fbem-26233	37	16	the	the	DET
fbem-26233	37	17	world	world	NOUN
fbem-26233	37	18	and	and	CCONJ
fbem-26233	37	19	the	the	DET
fbem-26233	37	20	root	root	NOUN
fbem-26233	37	21	cause	cause	NOUN
fbem-26233	37	22	of	of	ADP
fbem-26233	37	23	the	the	DET
fbem-26233	37	24	crisis	crisis	NOUN
fbem-26233	37	25	was	be	AUX
fbem-26233	37	26	the	the	DET
fbem-26233	37	27	bursting	bursting	NOUN
fbem-26233	37	28	of	of	ADP
fbem-26233	37	29	the	the	DET
fbem-26233	37	30	bubble	bubble	NOUN
fbem-26233	37	31	in	in	ADP
fbem-26233	37	32	the	the	DET
fbem-26233	37	33	us	us	PROPN
fbem-26233	37	34	real	real	ADJ
fbem-26233	37	35	estate	estate	NOUN
fbem-26233	37	36	184	184	NUM
fbem-26233	37	37	market	market	NOUN
fbem-26233	38	1	[	[	X
fbem-26233	38	2	8	8	NUM
fbem-26233	38	3	]	]	PUNCT
fbem-26233	38	4	.	.	PUNCT
fbem-26233	39	1	many	many	ADJ
fbem-26233	39	2	financial	financial	ADJ
fbem-26233	39	3	institutions	institution	NOUN
fbem-26233	39	4	issued	issue	VERB
fbem-26233	39	5	a	a	DET
fbem-26233	39	6	large	large	ADJ
fbem-26233	39	7	number	number	NOUN
fbem-26233	39	8	of	of	ADP
fbem-26233	39	9	high	high	ADJ
fbem-26233	39	10	-	-	PUNCT
fbem-26233	39	11	risk	risk	NOUN
fbem-26233	39	12	subprime	subprime	ADJ
fbem-26233	39	13	mortgages	mortgage	NOUN
fbem-26233	39	14	to	to	ADP
fbem-26233	39	15	homebuyers	homebuyer	NOUN
fbem-26233	39	16	with	with	ADP
fbem-26233	39	17	low	low	ADJ
fbem-26233	39	18	credit	credit	NOUN
fbem-26233	39	19	,	,	PUNCT
fbem-26233	39	20	however	however	ADV
fbem-26233	39	21	,	,	PUNCT
fbem-26233	39	22	when	when	SCONJ
fbem-26233	39	23	real	real	ADJ
fbem-26233	39	24	estate	estate	NOUN
fbem-26233	39	25	prices	price	NOUN
fbem-26233	39	26	fell	fall	VERB
fbem-26233	39	27	,	,	PUNCT
fbem-26233	39	28	many	many	ADJ
fbem-26233	39	29	borrowers	borrower	NOUN
fbem-26233	39	30	were	be	AUX
fbem-26233	39	31	unable	unable	ADJ
fbem-26233	39	32	to	to	PART
fbem-26233	39	33	repay	repay	VERB
fbem-26233	39	34	their	their	PRON
fbem-26233	39	35	loans	loan	NOUN
fbem-26233	39	36	,	,	PUNCT
fbem-26233	39	37	resulting	result	VERB
fbem-26233	39	38	in	in	ADP
fbem-26233	39	39	large	large	ADJ
fbem-26233	39	40	-	-	PUNCT
fbem-26233	39	41	scale	scale	NOUN
fbem-26233	39	42	defaults	default	NOUN
fbem-26233	39	43	[	[	X
fbem-26233	39	44	9	9	NUM
fbem-26233	39	45	]	]	PUNCT
fbem-26233	39	46	.	.	PUNCT
fbem-26233	40	1	the	the	DET
fbem-26233	40	2	2008	2008	NUM
fbem-26233	40	3	financial	financial	ADJ
fbem-26233	40	4	crisis	crisis	NOUN
fbem-26233	40	5	had	have	VERB
fbem-26233	40	6	serious	serious	ADJ
fbem-26233	40	7	consequences	consequence	NOUN
fbem-26233	40	8	,	,	PUNCT
fbem-26233	40	9	leading	lead	VERB
fbem-26233	40	10	to	to	ADP
fbem-26233	40	11	the	the	DET
fbem-26233	40	12	instability	instability	NOUN
fbem-26233	40	13	of	of	ADP
fbem-26233	40	14	the	the	DET
fbem-26233	40	15	global	global	ADJ
fbem-26233	40	16	banking	banking	NOUN
fbem-26233	40	17	system	system	NOUN
fbem-26233	40	18	,	,	PUNCT
fbem-26233	40	19	the	the	DET
fbem-26233	40	20	freezing	freezing	NOUN
fbem-26233	40	21	of	of	ADP
fbem-26233	40	22	credit	credit	NOUN
fbem-26233	40	23	markets	market	NOUN
fbem-26233	40	24	,	,	PUNCT
fbem-26233	40	25	the	the	DET
fbem-26233	40	26	difficulty	difficulty	NOUN
fbem-26233	40	27	of	of	ADP
fbem-26233	40	28	corporate	corporate	ADJ
fbem-26233	40	29	financing	financing	NOUN
fbem-26233	40	30	,	,	PUNCT
fbem-26233	40	31	and	and	CCONJ
fbem-26233	40	32	many	many	ADJ
fbem-26233	40	33	countries	country	NOUN
fbem-26233	40	34	falling	fall	VERB
fbem-26233	40	35	into	into	ADP
fbem-26233	40	36	economic	economic	ADJ
fbem-26233	40	37	recession	recession	NOUN
fbem-26233	40	38	[	[	X
fbem-26233	40	39	10	10	NUM
fbem-26233	40	40	]	]	PUNCT
fbem-26233	40	41	.	.	PUNCT
fbem-26233	41	1	after	after	ADP
fbem-26233	41	2	the	the	DET
fbem-26233	41	3	2008	2008	NUM
fbem-26233	41	4	financial	financial	ADJ
fbem-26233	41	5	crisis	crisis	NOUN
fbem-26233	41	6	,	,	PUNCT
fbem-26233	41	7	some	some	DET
fbem-26233	41	8	critics	critic	NOUN
fbem-26233	41	9	reflected	reflect	VERB
fbem-26233	41	10	that	that	SCONJ
fbem-26233	41	11	fva	fva	NOUN
fbem-26233	41	12	,	,	PUNCT
fbem-26233	41	13	which	which	PRON
fbem-26233	41	14	uses	use	VERB
fbem-26233	41	15	market	market	NOUN
fbem-26233	41	16	value	value	NOUN
fbem-26233	41	17	to	to	ADP
fbem-26233	41	18	price	price	NOUN
fbem-26233	41	19	stocks	stock	NOUN
fbem-26233	41	20	,	,	PUNCT
fbem-26233	41	21	has	have	AUX
fbem-26233	41	22	exacerbated	exacerbate	VERB
fbem-26233	41	23	the	the	DET
fbem-26233	41	24	shock	shock	NOUN
fbem-26233	41	25	of	of	ADP
fbem-26233	41	26	the	the	DET
fbem-26233	41	27	financial	financial	ADJ
fbem-26233	41	28	system	system	NOUN
fbem-26233	41	29	,	,	PUNCT
fbem-26233	41	30	and	and	CCONJ
fbem-26233	41	31	proposed	propose	VERB
fbem-26233	41	32	returning	return	VERB
fbem-26233	41	33	to	to	ADP
fbem-26233	41	34	historical	historical	ADJ
fbem-26233	41	35	cost	cost	NOUN
fbem-26233	41	36	accounting	accounting	NOUN
fbem-26233	42	1	[	[	X
fbem-26233	42	2	11	11	NUM
fbem-26233	42	3	]	]	PUNCT
fbem-26233	42	4	.	.	PUNCT
fbem-26233	43	1	however	however	ADV
fbem-26233	43	2	,	,	PUNCT
fbem-26233	43	3	some	some	DET
fbem-26233	43	4	scholars	scholar	NOUN
fbem-26233	43	5	believe	believe	VERB
fbem-26233	43	6	that	that	SCONJ
fbem-26233	43	7	fva	fva	VERB
fbem-26233	43	8	accurately	accurately	ADV
fbem-26233	43	9	predicts	predict	VERB
fbem-26233	43	10	the	the	DET
fbem-26233	43	11	future	future	NOUN
fbem-26233	43	12	,	,	PUNCT
fbem-26233	43	13	and	and	CCONJ
fbem-26233	43	14	by	by	ADP
fbem-26233	43	15	pointing	point	VERB
fbem-26233	43	16	out	out	ADP
fbem-26233	43	17	that	that	SCONJ
fbem-26233	43	18	if	if	SCONJ
fbem-26233	43	19	there	there	PRON
fbem-26233	43	20	is	be	VERB
fbem-26233	43	21	a	a	DET
fbem-26233	43	22	return	return	NOUN
fbem-26233	43	23	to	to	ADP
fbem-26233	43	24	historical	historical	ADJ
fbem-26233	43	25	cost	cost	NOUN
fbem-26233	43	26	accounting	accounting	NOUN
fbem-26233	43	27	,	,	PUNCT
fbem-26233	43	28	the	the	DET
fbem-26233	43	29	financial	financial	ADJ
fbem-26233	43	30	crisis	crisis	NOUN
fbem-26233	43	31	may	may	AUX
fbem-26233	43	32	be	be	AUX
fbem-26233	43	33	more	more	ADV
fbem-26233	43	34	serious	serious	ADJ
fbem-26233	43	35	[	[	X
fbem-26233	43	36	12	12	NUM
fbem-26233	43	37	]	]	PUNCT
fbem-26233	43	38	.	.	PUNCT
fbem-26233	44	1	in	in	ADP
fbem-26233	44	2	conclusion	conclusion	NOUN
fbem-26233	44	3	,	,	PUNCT
fbem-26233	44	4	the	the	DET
fbem-26233	44	5	impact	impact	NOUN
fbem-26233	44	6	of	of	ADP
fbem-26233	44	7	the	the	DET
fbem-26233	44	8	2008	2008	NUM
fbem-26233	44	9	financial	financial	ADJ
fbem-26233	44	10	crisis	crisis	NOUN
fbem-26233	44	11	was	be	AUX
fbem-26233	44	12	far	far	ADV
fbem-26233	44	13	-	-	PUNCT
fbem-26233	44	14	reaching	reach	VERB
fbem-26233	44	15	,	,	PUNCT
fbem-26233	44	16	and	and	CCONJ
fbem-26233	44	17	the	the	DET
fbem-26233	44	18	role	role	NOUN
fbem-26233	44	19	of	of	ADP
fbem-26233	44	20	fva	fva	NOUN
fbem-26233	44	21	,	,	PUNCT
fbem-26233	44	22	which	which	PRON
fbem-26233	44	23	uses	use	VERB
fbem-26233	44	24	market	market	NOUN
fbem-26233	44	25	value	value	NOUN
fbem-26233	44	26	as	as	ADP
fbem-26233	44	27	the	the	DET
fbem-26233	44	28	basis	basis	NOUN
fbem-26233	44	29	for	for	ADP
fbem-26233	44	30	valuation	valuation	NOUN
fbem-26233	44	31	,	,	PUNCT
fbem-26233	44	32	in	in	ADP
fbem-26233	44	33	it	it	PRON
fbem-26233	44	34	has	have	AUX
fbem-26233	44	35	been	be	AUX
fbem-26233	44	36	controversial	controversial	ADJ
fbem-26233	44	37	.	.	PUNCT
fbem-26233	45	1	after	after	ADP
fbem-26233	45	2	the	the	DET
fbem-26233	45	3	introduction	introduction	NOUN
fbem-26233	45	4	of	of	ADP
fbem-26233	45	5	the	the	DET
fbem-26233	45	6	basic	basic	ADJ
fbem-26233	45	7	information	information	NOUN
fbem-26233	45	8	of	of	ADP
fbem-26233	45	9	fva	fva	VERB
fbem-26233	45	10	and	and	CCONJ
fbem-26233	45	11	2008	2008	NUM
fbem-26233	45	12	financial	financial	ADJ
fbem-26233	45	13	crisis	crisis	NOUN
fbem-26233	45	14	,	,	PUNCT
fbem-26233	45	15	the	the	DET
fbem-26233	45	16	next	next	ADJ
fbem-26233	45	17	section	section	NOUN
fbem-26233	45	18	of	of	ADP
fbem-26233	45	19	this	this	DET
fbem-26233	45	20	research	research	NOUN
fbem-26233	45	21	will	will	AUX
fbem-26233	45	22	describe	describe	VERB
fbem-26233	45	23	the	the	DET
fbem-26233	45	24	research	research	NOUN
fbem-26233	45	25	methods	method	NOUN
fbem-26233	45	26	of	of	ADP
fbem-26233	45	27	this	this	DET
fbem-26233	45	28	research	research	NOUN
fbem-26233	45	29	to	to	PART
fbem-26233	45	30	analyze	analyze	VERB
fbem-26233	45	31	the	the	DET
fbem-26233	45	32	literature	literature	NOUN
fbem-26233	45	33	on	on	ADP
fbem-26233	45	34	fva	fva	VERB
fbem-26233	45	35	in	in	ADP
fbem-26233	45	36	the	the	DET
fbem-26233	45	37	2008	2008	NUM
fbem-26233	45	38	financial	financial	ADJ
fbem-26233	45	39	crisis	crisis	NOUN
fbem-26233	45	40	.	.	PUNCT
fbem-26233	46	1	3	3	X
fbem-26233	46	2	.	.	X
fbem-26233	46	3	research	research	NOUN
fbem-26233	46	4	method	method	NOUN
fbem-26233	46	5	3.1	3.1	NUM
fbem-26233	46	6	.	.	PUNCT
fbem-26233	46	7	data	datum	NOUN
fbem-26233	46	8	collection	collection	NOUN
fbem-26233	46	9	this	this	DET
fbem-26233	46	10	research	research	NOUN
fbem-26233	46	11	uses	use	VERB
fbem-26233	46	12	previous	previous	ADJ
fbem-26233	46	13	articles	article	NOUN
fbem-26233	46	14	as	as	ADP
fbem-26233	46	15	secondary	secondary	ADJ
fbem-26233	46	16	data	datum	NOUN
fbem-26233	46	17	.	.	PUNCT
fbem-26233	47	1	the	the	DET
fbem-26233	47	2	data	data	PROPN
fbem-26233	47	3	collection	collection	NOUN
fbem-26233	47	4	part	part	NOUN
fbem-26233	47	5	includes	include	VERB
fbem-26233	47	6	the	the	DET
fbem-26233	47	7	article	article	NOUN
fbem-26233	47	8	search	search	NOUN
fbem-26233	47	9	method	method	NOUN
fbem-26233	47	10	and	and	CCONJ
fbem-26233	47	11	article	article	NOUN
fbem-26233	47	12	impact	impact	NOUN
fbem-26233	47	13	measurement	measurement	NOUN
fbem-26233	47	14	.	.	PUNCT
fbem-26233	48	1	the	the	DET
fbem-26233	48	2	article	article	NOUN
fbem-26233	48	3	collection	collection	NOUN
fbem-26233	48	4	method	method	NOUN
fbem-26233	48	5	section	section	NOUN
fbem-26233	48	6	is	be	AUX
fbem-26233	48	7	to	to	PART
fbem-26233	48	8	ensure	ensure	VERB
fbem-26233	48	9	that	that	SCONJ
fbem-26233	48	10	the	the	DET
fbem-26233	48	11	collected	collect	VERB
fbem-26233	48	12	articles	article	NOUN
fbem-26233	48	13	are	be	AUX
fbem-26233	48	14	in	in	ADP
fbem-26233	48	15	line	line	NOUN
fbem-26233	48	16	with	with	ADP
fbem-26233	48	17	the	the	DET
fbem-26233	48	18	theme	theme	NOUN
fbem-26233	48	19	of	of	ADP
fbem-26233	48	20	this	this	DET
fbem-26233	48	21	research	research	NOUN
fbem-26233	48	22	and	and	CCONJ
fbem-26233	48	23	can	can	AUX
fbem-26233	48	24	serve	serve	VERB
fbem-26233	48	25	as	as	ADP
fbem-26233	48	26	data	datum	NOUN
fbem-26233	48	27	to	to	PART
fbem-26233	48	28	answer	answer	VERB
fbem-26233	48	29	the	the	DET
fbem-26233	48	30	research	research	NOUN
fbem-26233	48	31	questions	question	NOUN
fbem-26233	48	32	of	of	ADP
fbem-26233	48	33	this	this	DET
fbem-26233	48	34	research	research	NOUN
fbem-26233	48	35	.	.	PUNCT
fbem-26233	49	1	the	the	DET
fbem-26233	49	2	impact	impact	NOUN
fbem-26233	49	3	measurement	measurement	NOUN
fbem-26233	49	4	section	section	NOUN
fbem-26233	49	5	is	be	AUX
fbem-26233	49	6	to	to	PART
fbem-26233	49	7	ensure	ensure	VERB
fbem-26233	49	8	that	that	SCONJ
fbem-26233	49	9	the	the	DET
fbem-26233	49	10	collected	collect	VERB
fbem-26233	49	11	articles	article	NOUN
fbem-26233	49	12	are	be	AUX
fbem-26233	49	13	of	of	ADP
fbem-26233	49	14	high	high	ADJ
fbem-26233	49	15	enough	enough	ADJ
fbem-26233	49	16	quality	quality	NOUN
fbem-26233	49	17	and	and	CCONJ
fbem-26233	49	18	representativeness	representativeness	NOUN
fbem-26233	49	19	.	.	PUNCT
fbem-26233	50	1	3.1.1	3.1.1	X
fbem-26233	50	2	.	.	PUNCT
fbem-26233	50	3	article	article	NOUN
fbem-26233	50	4	search	search	NOUN
fbem-26233	50	5	method	method	NOUN
fbem-26233	50	6	for	for	ADP
fbem-26233	50	7	article	article	NOUN
fbem-26233	50	8	search	search	NOUN
fbem-26233	50	9	,	,	PUNCT
fbem-26233	50	10	this	this	DET
fbem-26233	50	11	research	research	NOUN
fbem-26233	50	12	considered	consider	VERB
fbem-26233	50	13	using	use	VERB
fbem-26233	50	14	the	the	DET
fbem-26233	50	15	scopus	scopus	PROPN
fbem-26233	50	16	database	database	NOUN
fbem-26233	50	17	to	to	PART
fbem-26233	50	18	search	search	VERB
fbem-26233	50	19	all	all	DET
fbem-26233	50	20	articles	article	NOUN
fbem-26233	50	21	published	publish	VERB
fbem-26233	50	22	after	after	ADP
fbem-26233	50	23	2008	2008	NUM
fbem-26233	50	24	that	that	PRON
fbem-26233	50	25	had	have	VERB
fbem-26233	50	26	both	both	CCONJ
fbem-26233	50	27	‘	'	PUNCT
fbem-26233	50	28	fair	fair	ADJ
fbem-26233	50	29	value	value	NOUN
fbem-26233	50	30	accounting	accounting	NOUN
fbem-26233	50	31	’	'	PUNCT
fbem-26233	50	32	and	and	CCONJ
fbem-26233	50	33	‘	'	PUNCT
fbem-26233	50	34	crisis	crisis	NOUN
fbem-26233	50	35	’	'	PUNCT
fbem-26233	50	36	in	in	ADP
fbem-26233	50	37	the	the	DET
fbem-26233	50	38	title	title	NOUN
fbem-26233	50	39	,	,	PUNCT
fbem-26233	50	40	abstract	abstract	ADJ
fbem-26233	50	41	,	,	PUNCT
fbem-26233	50	42	and	and	CCONJ
fbem-26233	50	43	keywords	keyword	NOUN
fbem-26233	50	44	.	.	PUNCT
fbem-26233	51	1	regarding	regard	VERB
fbem-26233	51	2	the	the	DET
fbem-26233	51	3	literature	literature	NOUN
fbem-26233	51	4	database	database	NOUN
fbem-26233	51	5	,	,	PUNCT
fbem-26233	51	6	this	this	DET
fbem-26233	51	7	research	research	NOUN
fbem-26233	51	8	will	will	AUX
fbem-26233	51	9	use	use	VERB
fbem-26233	51	10	scopus	scopus	NOUN
fbem-26233	51	11	to	to	PART
fbem-26233	51	12	search	search	VERB
fbem-26233	51	13	for	for	ADP
fbem-26233	51	14	previous	previous	ADJ
fbem-26233	51	15	articles	article	NOUN
fbem-26233	51	16	.	.	PUNCT
fbem-26233	52	1	scopus	scopus	PROPN
fbem-26233	52	2	supports	support	VERB
fbem-26233	52	3	the	the	DET
fbem-26233	52	4	retrieval	retrieval	NOUN
fbem-26233	52	5	of	of	ADP
fbem-26233	52	6	literature	literature	NOUN
fbem-26233	52	7	since	since	SCONJ
fbem-26233	52	8	1966	1966	NUM
fbem-26233	52	9	and	and	CCONJ
fbem-26233	52	10	ensures	ensure	VERB
fbem-26233	52	11	that	that	SCONJ
fbem-26233	52	12	all	all	DET
fbem-26233	52	13	journals	journal	NOUN
fbem-26233	52	14	are	be	AUX
fbem-26233	52	15	selected	select	VERB
fbem-26233	52	16	after	after	ADP
fbem-26233	52	17	evaluation	evaluation	NOUN
fbem-26233	52	18	and	and	CCONJ
fbem-26233	52	19	review	review	NOUN
fbem-26233	52	20	,	,	PUNCT
fbem-26233	52	21	and	and	CCONJ
fbem-26233	52	22	are	be	AUX
fbem-26233	52	23	updated	update	VERB
fbem-26233	52	24	1	1	NUM
fbem-26233	52	25	to	to	ADP
fbem-26233	52	26	2	2	NUM
fbem-26233	52	27	times	time	NOUN
fbem-26233	52	28	a	a	DET
fbem-26233	52	29	week	week	NOUN
fbem-26233	52	30	[	[	X
fbem-26233	52	31	13	13	NUM
fbem-26233	52	32	]	]	PUNCT
fbem-26233	52	33	.	.	PUNCT
fbem-26233	53	1	this	this	PRON
fbem-26233	53	2	ensures	ensure	VERB
fbem-26233	53	3	that	that	SCONJ
fbem-26233	53	4	the	the	DET
fbem-26233	53	5	literature	literature	NOUN
fbem-26233	53	6	in	in	ADP
fbem-26233	53	7	the	the	DET
fbem-26233	53	8	scopus	scopus	PROPN
fbem-26233	53	9	database	database	NOUN
fbem-26233	53	10	is	be	AUX
fbem-26233	53	11	of	of	ADP
fbem-26233	53	12	high	high	ADJ
fbem-26233	53	13	quality	quality	NOUN
fbem-26233	53	14	,	,	PUNCT
fbem-26233	53	15	wide	wide	ADJ
fbem-26233	53	16	in	in	ADP
fbem-26233	53	17	scope	scope	NOUN
fbem-26233	53	18	and	and	CCONJ
fbem-26233	53	19	up	up	ADV
fbem-26233	53	20	-	-	PUNCT
fbem-26233	53	21	todate	todate	VERB
fbem-26233	53	22	.	.	PUNCT
fbem-26233	54	1	in	in	ADP
fbem-26233	54	2	addition	addition	NOUN
fbem-26233	54	3	,	,	PUNCT
fbem-26233	54	4	scopus	scopus	PROPN
fbem-26233	54	5	has	have	VERB
fbem-26233	54	6	basic	basic	ADJ
fbem-26233	54	7	analytical	analytical	ADJ
fbem-26233	54	8	tools	tool	NOUN
fbem-26233	54	9	that	that	PRON
fbem-26233	54	10	can	can	AUX
fbem-26233	54	11	provide	provide	VERB
fbem-26233	54	12	a	a	DET
fbem-26233	54	13	simple	simple	ADJ
fbem-26233	54	14	quantitative	quantitative	ADJ
fbem-26233	54	15	description	description	NOUN
fbem-26233	54	16	of	of	ADP
fbem-26233	54	17	research	research	NOUN
fbem-26233	54	18	in	in	ADP
fbem-26233	54	19	a	a	DET
fbem-26233	54	20	specific	specific	ADJ
fbem-26233	54	21	field	field	NOUN
fbem-26233	54	22	.	.	PUNCT
fbem-26233	55	1	in	in	ADP
fbem-26233	55	2	terms	term	NOUN
fbem-26233	55	3	of	of	ADP
fbem-26233	55	4	word	word	NOUN
fbem-26233	55	5	search	search	NOUN
fbem-26233	55	6	and	and	CCONJ
fbem-26233	55	7	literature	literature	NOUN
fbem-26233	55	8	period	period	NOUN
fbem-26233	55	9	,	,	PUNCT
fbem-26233	55	10	this	this	DET
fbem-26233	55	11	research	research	NOUN
fbem-26233	55	12	will	will	AUX
fbem-26233	55	13	search	search	VERB
fbem-26233	55	14	for	for	ADP
fbem-26233	55	15	all	all	DET
fbem-26233	55	16	articles	article	NOUN
fbem-26233	55	17	that	that	PRON
fbem-26233	55	18	have	have	VERB
fbem-26233	55	19	both	both	PRON
fbem-26233	55	20	‘	'	PUNCT
fbem-26233	55	21	fair	fair	ADJ
fbem-26233	55	22	value	value	NOUN
fbem-26233	55	23	accounting	accounting	NOUN
fbem-26233	55	24	’	'	PUNCT
fbem-26233	55	25	and	and	CCONJ
fbem-26233	55	26	‘	'	PUNCT
fbem-26233	55	27	crisis	crisis	NOUN
fbem-26233	55	28	’	'	PUNCT
fbem-26233	55	29	in	in	ADP
fbem-26233	55	30	the	the	DET
fbem-26233	55	31	article	article	NOUN
fbem-26233	55	32	title	title	NOUN
fbem-26233	55	33	,	,	PUNCT
fbem-26233	55	34	abstract	abstract	ADJ
fbem-26233	55	35	,	,	PUNCT
fbem-26233	55	36	and	and	CCONJ
fbem-26233	55	37	keywords	keyword	NOUN
fbem-26233	55	38	after	after	ADP
fbem-26233	55	39	2008	2008	NUM
fbem-26233	55	40	.	.	PUNCT
fbem-26233	56	1	the	the	DET
fbem-26233	56	2	reason	reason	NOUN
fbem-26233	56	3	for	for	ADP
fbem-26233	56	4	using	use	VERB
fbem-26233	56	5	‘	'	PUNCT
fbem-26233	56	6	crisis	crisis	NOUN
fbem-26233	56	7	’	'	PUNCT
fbem-26233	56	8	instead	instead	ADV
fbem-26233	56	9	of	of	ADP
fbem-26233	56	10	‘	'	PUNCT
fbem-26233	56	11	financial	financial	ADJ
fbem-26233	56	12	crisis	crisis	NOUN
fbem-26233	56	13	’	'	PUNCT
fbem-26233	56	14	in	in	ADP
fbem-26233	56	15	the	the	DET
fbem-26233	56	16	search	search	NOUN
fbem-26233	56	17	term	term	NOUN
fbem-26233	56	18	is	be	AUX
fbem-26233	56	19	that	that	SCONJ
fbem-26233	56	20	in	in	ADP
fbem-26233	56	21	some	some	DET
fbem-26233	56	22	literature	literature	NOUN
fbem-26233	56	23	,	,	PUNCT
fbem-26233	56	24	‘	'	PUNCT
fbem-26233	56	25	financial	financial	ADJ
fbem-26233	56	26	crisis	crisis	NOUN
fbem-26233	56	27	’	'	PUNCT
fbem-26233	56	28	may	may	AUX
fbem-26233	56	29	be	be	AUX
fbem-26233	56	30	replaced	replace	VERB
fbem-26233	56	31	by	by	ADP
fbem-26233	56	32	‘	'	PUNCT
fbem-26233	56	33	subprime	subprime	ADJ
fbem-26233	56	34	crisis	crisis	NOUN
fbem-26233	56	35	’	'	PUNCT
fbem-26233	56	36	or	or	CCONJ
fbem-26233	56	37	‘	'	PUNCT
fbem-26233	56	38	banking	banking	NOUN
fbem-26233	56	39	crisis	crisis	NOUN
fbem-26233	56	40	’	'	PUNCT
fbem-26233	56	41	.	.	PUNCT
fbem-26233	57	1	to	to	PART
fbem-26233	57	2	ensure	ensure	VERB
fbem-26233	57	3	that	that	SCONJ
fbem-26233	57	4	the	the	DET
fbem-26233	57	5	search	search	NOUN
fbem-26233	57	6	literature	literature	NOUN
fbem-26233	57	7	is	be	AUX
fbem-26233	57	8	more	more	ADV
fbem-26233	57	9	complete	complete	ADJ
fbem-26233	57	10	,	,	PUNCT
fbem-26233	57	11	this	this	DET
fbem-26233	57	12	research	research	NOUN
fbem-26233	57	13	only	only	ADV
fbem-26233	57	14	uses	use	VERB
fbem-26233	57	15	‘	'	PUNCT
fbem-26233	57	16	crisis	crisis	NOUN
fbem-26233	57	17	’	'	PUNCT
fbem-26233	57	18	to	to	PART
fbem-26233	57	19	search	search	VERB
fbem-26233	57	20	.	.	PUNCT
fbem-26233	58	1	the	the	DET
fbem-26233	58	2	publication	publication	NOUN
fbem-26233	58	3	time	time	NOUN
fbem-26233	58	4	of	of	ADP
fbem-26233	58	5	the	the	DET
fbem-26233	58	6	articles	article	NOUN
fbem-26233	58	7	is	be	AUX
fbem-26233	58	8	limited	limit	VERB
fbem-26233	58	9	to	to	ADP
fbem-26233	58	10	after	after	ADP
fbem-26233	58	11	2008	2008	NUM
fbem-26233	58	12	because	because	SCONJ
fbem-26233	58	13	this	this	DET
fbem-26233	58	14	research	research	NOUN
fbem-26233	58	15	analyzes	analyze	VERB
fbem-26233	58	16	the	the	DET
fbem-26233	58	17	impact	impact	NOUN
fbem-26233	58	18	of	of	ADP
fbem-26233	58	19	fva	fva	NOUN
fbem-26233	58	20	on	on	ADP
fbem-26233	58	21	the	the	DET
fbem-26233	58	22	2008	2008	NUM
fbem-26233	58	23	financial	financial	ADJ
fbem-26233	58	24	crisis	crisis	NOUN
fbem-26233	58	25	.	.	PUNCT
fbem-26233	59	1	therefore	therefore	ADV
fbem-26233	59	2	,	,	PUNCT
fbem-26233	59	3	only	only	ADV
fbem-26233	59	4	the	the	DET
fbem-26233	59	5	articles	article	NOUN
fbem-26233	59	6	published	publish	VERB
fbem-26233	59	7	after	after	ADP
fbem-26233	59	8	2008	2008	NUM
fbem-26233	59	9	are	be	AUX
fbem-26233	59	10	considered	consider	VERB
fbem-26233	59	11	to	to	PART
fbem-26233	59	12	be	be	AUX
fbem-26233	59	13	of	of	ADP
fbem-26233	59	14	research	research	NOUN
fbem-26233	59	15	significance	significance	NOUN
fbem-26233	59	16	for	for	ADP
fbem-26233	59	17	this	this	DET
fbem-26233	59	18	research	research	NOUN
fbem-26233	59	19	.	.	PUNCT
fbem-26233	60	1	3.1.2	3.1.2	X
fbem-26233	60	2	.	.	PUNCT
fbem-26233	60	3	article	article	NOUN
fbem-26233	60	4	impact	impact	NOUN
fbem-26233	60	5	measurement	measurement	NOUN
fbem-26233	60	6	article	article	NOUN
fbem-26233	60	7	impact	impact	NOUN
fbem-26233	60	8	will	will	AUX
fbem-26233	60	9	be	be	AUX
fbem-26233	60	10	measured	measure	VERB
fbem-26233	60	11	by	by	ADP
fbem-26233	60	12	the	the	DET
fbem-26233	60	13	journal	journal	PROPN
fbem-26233	60	14	list	list	NOUN
fbem-26233	60	15	of	of	ADP
fbem-26233	60	16	the	the	DET
fbem-26233	60	17	australian	australian	ADJ
fbem-26233	60	18	business	business	NOUN
fbem-26233	60	19	deans	deans	PROPN
fbem-26233	60	20	committee	committee	NOUN
fbem-26233	60	21	and	and	CCONJ
fbem-26233	60	22	the	the	DET
fbem-26233	60	23	number	number	NOUN
fbem-26233	60	24	of	of	ADP
fbem-26233	60	25	citations	citation	NOUN
fbem-26233	60	26	in	in	ADP
fbem-26233	60	27	scopus	scopus	NOUN
fbem-26233	60	28	.	.	PUNCT
fbem-26233	61	1	in	in	ADP
fbem-26233	61	2	terms	term	NOUN
fbem-26233	61	3	of	of	ADP
fbem-26233	61	4	journal	journal	PROPN
fbem-26233	61	5	rank	rank	PROPN
fbem-26233	61	6	,	,	PUNCT
fbem-26233	61	7	this	this	DET
fbem-26233	61	8	research	research	NOUN
fbem-26233	61	9	will	will	AUX
fbem-26233	61	10	use	use	VERB
fbem-26233	61	11	the	the	DET
fbem-26233	61	12	2022	2022	NUM
fbem-26233	61	13	journal	journal	NOUN
fbem-26233	61	14	list	list	NOUN
fbem-26233	61	15	of	of	ADP
fbem-26233	61	16	the	the	DET
fbem-26233	61	17	australian	australian	ADJ
fbem-26233	61	18	business	business	NOUN
fbem-26233	61	19	deans	deans	PROPN
fbem-26233	61	20	committee	committee	PROPN
fbem-26233	61	21	(	(	PUNCT
fbem-26233	61	22	abdc	abdc	PROPN
fbem-26233	61	23	)	)	PUNCT
fbem-26233	61	24	.	.	PUNCT
fbem-26233	62	1	the	the	DET
fbem-26233	62	2	abdc	abdc	PROPN
fbem-26233	62	3	journal	journal	PROPN
fbem-26233	62	4	list	list	NOUN
fbem-26233	62	5	is	be	AUX
fbem-26233	62	6	a	a	DET
fbem-26233	62	7	comprehensive	comprehensive	ADJ
fbem-26233	62	8	list	list	NOUN
fbem-26233	62	9	of	of	ADP
fbem-26233	62	10	commonly	commonly	ADV
fbem-26233	62	11	used	use	VERB
fbem-26233	62	12	journals	journal	NOUN
fbem-26233	62	13	worldwide	worldwide	ADV
fbem-26233	62	14	.	.	PUNCT
fbem-26233	63	1	it	it	PRON
fbem-26233	63	2	aims	aim	VERB
fbem-26233	63	3	to	to	PART
fbem-26233	63	4	overcome	overcome	VERB
fbem-26233	63	5	the	the	DET
fbem-26233	63	6	regional	regional	ADJ
fbem-26233	63	7	and	and	CCONJ
fbem-26233	63	8	disciplinary	disciplinary	ADJ
fbem-26233	63	9	biases	bias	NOUN
fbem-26233	63	10	of	of	ADP
fbem-26233	63	11	international	international	ADJ
fbem-26233	63	12	lists	list	NOUN
fbem-26233	63	13	and	and	CCONJ
fbem-26233	63	14	classifies	classify	VERB
fbem-26233	63	15	journals	journal	NOUN
fbem-26233	63	16	into	into	ADP
fbem-26233	63	17	four	four	NUM
fbem-26233	63	18	levels	level	NOUN
fbem-26233	63	19	according	accord	VERB
fbem-26233	63	20	to	to	ADP
fbem-26233	63	21	quality	quality	NOUN
fbem-26233	63	22	:	:	PUNCT
fbem-26233	63	23	a	a	PROPN
fbem-26233	63	24	*	*	ADJ
fbem-26233	63	25	,	,	PUNCT
fbem-26233	63	26	a	a	DET
fbem-26233	63	27	,	,	PUNCT
fbem-26233	63	28	b	b	NOUN
fbem-26233	63	29	,	,	PUNCT
fbem-26233	63	30	and	and	CCONJ
fbem-26233	63	31	c	c	X
fbem-26233	64	1	[	[	X
fbem-26233	64	2	14	14	NUM
fbem-26233	64	3	]	]	PUNCT
fbem-26233	64	4	.	.	PUNCT
fbem-26233	65	1	in	in	ADP
fbem-26233	65	2	the	the	DET
fbem-26233	65	3	2022	2022	NUM
fbem-26233	65	4	abdc	abdc	PROPN
fbem-26233	65	5	journal	journal	PROPN
fbem-26233	65	6	list	list	NOUN
fbem-26233	65	7	,	,	PUNCT
fbem-26233	65	8	the	the	PRON
fbem-26233	65	9	for	for	ADP
fbem-26233	65	10	code	code	NOUN
fbem-26233	65	11	representing	represent	VERB
fbem-26233	65	12	the	the	DET
fbem-26233	65	13	accounting	accounting	NOUN
fbem-26233	65	14	,	,	PUNCT
fbem-26233	65	15	auditing	auditing	NOUN
fbem-26233	65	16	and	and	CCONJ
fbem-26233	65	17	accountability	accountability	NOUN
fbem-26233	65	18	research	research	NOUN
fbem-26233	65	19	field	field	NOUN
fbem-26233	65	20	is	be	AUX
fbem-26233	65	21	3501	3501	NUM
fbem-26233	65	22	,	,	PUNCT
fbem-26233	65	23	with	with	ADP
fbem-26233	65	24	a	a	DET
fbem-26233	65	25	total	total	NOUN
fbem-26233	65	26	of	of	ADP
fbem-26233	65	27	156	156	NUM
fbem-26233	65	28	journals	journal	NOUN
fbem-26233	65	29	,	,	PUNCT
fbem-26233	65	30	of	of	ADP
fbem-26233	65	31	which	which	PRON
fbem-26233	65	32	a	a	DET
fbem-26233	65	33	*	*	NOUN
fbem-26233	65	34	accounts	account	NOUN
fbem-26233	65	35	for	for	ADP
fbem-26233	65	36	8.3	8.3	NUM
fbem-26233	65	37	%	%	NOUN
fbem-26233	65	38	,	,	PUNCT
fbem-26233	65	39	a	a	DET
fbem-26233	65	40	accounts	account	NOUN
fbem-26233	65	41	for	for	ADP
fbem-26233	65	42	19.2	19.2	NUM
fbem-26233	65	43	%	%	NOUN
fbem-26233	65	44	,	,	PUNCT
fbem-26233	65	45	b	b	NOUN
fbem-26233	65	46	accounts	account	VERB
fbem-26233	65	47	for	for	ADP
fbem-26233	65	48	30.8	30.8	NUM
fbem-26233	65	49	%	%	NOUN
fbem-26233	65	50	,	,	PUNCT
fbem-26233	65	51	and	and	CCONJ
fbem-26233	65	52	c	c	NOUN
fbem-26233	65	53	accounts	account	VERB
fbem-26233	65	54	for	for	ADP
fbem-26233	65	55	41.7	41.7	NUM
fbem-26233	65	56	%	%	NOUN
fbem-26233	65	57	[	[	X
fbem-26233	65	58	15	15	NUM
fbem-26233	65	59	]	]	PUNCT
fbem-26233	65	60	.	.	PUNCT
fbem-26233	66	1	therefore	therefore	ADV
fbem-26233	66	2	,	,	PUNCT
fbem-26233	66	3	this	this	DET
fbem-26233	66	4	study	study	NOUN
fbem-26233	66	5	mainly	mainly	ADV
fbem-26233	66	6	considered	consider	VERB
fbem-26233	66	7	journal	journal	ADJ
fbem-26233	66	8	articles	article	NOUN
fbem-26233	66	9	with	with	ADP
fbem-26233	66	10	for	for	ADP
fbem-26233	66	11	of	of	ADP
fbem-26233	66	12	3501	3501	NUM
fbem-26233	66	13	and	and	CCONJ
fbem-26233	66	14	quality	quality	NOUN
fbem-26233	66	15	of	of	ADP
fbem-26233	66	16	a	a	PRON
fbem-26233	66	17	*	*	X
fbem-26233	66	18	and	and	CCONJ
fbem-26233	66	19	a	a	DET
fbem-26233	66	20	for	for	ADP
fbem-26233	66	21	retrieval	retrieval	NOUN
fbem-26233	66	22	and	and	CCONJ
fbem-26233	66	23	structured	structure	VERB
fbem-26233	66	24	literature	literature	NOUN
fbem-26233	66	25	review	review	NOUN
fbem-26233	66	26	to	to	PART
fbem-26233	66	27	ensure	ensure	VERB
fbem-26233	66	28	the	the	DET
fbem-26233	66	29	quality	quality	NOUN
fbem-26233	66	30	and	and	CCONJ
fbem-26233	66	31	accuracy	accuracy	NOUN
fbem-26233	66	32	of	of	ADP
fbem-26233	66	33	articles	article	NOUN
fbem-26233	66	34	in	in	ADP
fbem-26233	66	35	the	the	DET
fbem-26233	66	36	accounting	accounting	NOUN
fbem-26233	66	37	field	field	NOUN
fbem-26233	66	38	.	.	PUNCT
fbem-26233	67	1	however	however	ADV
fbem-26233	67	2	,	,	PUNCT
fbem-26233	67	3	in	in	ADP
fbem-26233	67	4	this	this	DET
fbem-26233	67	5	research	research	NOUN
fbem-26233	67	6	,	,	PUNCT
fbem-26233	67	7	since	since	SCONJ
fbem-26233	67	8	financial	financial	ADJ
fbem-26233	67	9	crises	crisis	NOUN
fbem-26233	67	10	are	be	AUX
fbem-26233	67	11	closely	closely	ADV
fbem-26233	67	12	related	relate	VERB
fbem-26233	67	13	to	to	ADP
fbem-26233	67	14	economics	economic	NOUN
fbem-26233	67	15	and	and	CCONJ
fbem-26233	67	16	capital	capital	NOUN
fbem-26233	67	17	markets	market	NOUN
fbem-26233	67	18	,	,	PUNCT
fbem-26233	67	19	if	if	SCONJ
fbem-26233	67	20	articles	article	NOUN
fbem-26233	67	21	with	with	ADP
fbem-26233	67	22	a	a	DET
fbem-26233	67	23	*	*	X
fbem-26233	67	24	or	or	CCONJ
fbem-26233	67	25	a	a	PRON
fbem-26233	67	26	in	in	ADP
fbem-26233	67	27	the	the	DET
fbem-26233	67	28	fields	field	NOUN
fbem-26233	67	29	of	of	ADP
fbem-26233	67	30	banking	banking	NOUN
fbem-26233	67	31	,	,	PUNCT
fbem-26233	67	32	finance	finance	NOUN
fbem-26233	67	33	and	and	CCONJ
fbem-26233	67	34	investment	investment	NOUN
fbem-26233	67	35	,	,	PUNCT
fbem-26233	67	36	applied	apply	VERB
fbem-26233	67	37	economics	economic	NOUN
fbem-26233	67	38	,	,	PUNCT
fbem-26233	67	39	economic	economic	ADJ
fbem-26233	67	40	theory	theory	NOUN
fbem-26233	67	41	,	,	PUNCT
fbem-26233	67	42	and	and	CCONJ
fbem-26233	67	43	other	other	ADJ
fbem-26233	67	44	economics	economic	NOUN
fbem-26233	67	45	,	,	PUNCT
fbem-26233	67	46	whose	whose	DET
fbem-26233	67	47	for	for	ADP
fbem-26233	67	48	codes	code	NOUN
fbem-26233	67	49	are	be	AUX
fbem-26233	67	50	3502	3502	NUM
fbem-26233	67	51	,	,	PUNCT
fbem-26233	67	52	3801	3801	NUM
fbem-26233	67	53	,	,	PUNCT
fbem-26233	67	54	3803	3803	NUM
fbem-26233	67	55	,	,	PUNCT
fbem-26233	67	56	and	and	CCONJ
fbem-26233	67	57	3899	3899	NUM
fbem-26233	67	58	respectively	respectively	ADV
fbem-26233	67	59	,	,	PUNCT
fbem-26233	67	60	they	they	PRON
fbem-26233	67	61	also	also	ADV
fbem-26233	67	62	will	will	AUX
fbem-26233	67	63	be	be	AUX
fbem-26233	67	64	considered	consider	VERB
fbem-26233	67	65	.	.	PUNCT
fbem-26233	68	1	in	in	ADP
fbem-26233	68	2	terms	term	NOUN
fbem-26233	68	3	of	of	ADP
fbem-26233	68	4	the	the	DET
fbem-26233	68	5	number	number	NOUN
fbem-26233	68	6	of	of	ADP
fbem-26233	68	7	citations	citation	NOUN
fbem-26233	68	8	,	,	PUNCT
fbem-26233	68	9	this	this	DET
fbem-26233	68	10	research	research	NOUN
fbem-26233	68	11	uses	use	VERB
fbem-26233	68	12	the	the	DET
fbem-26233	68	13	total	total	ADJ
fbem-26233	68	14	number	number	NOUN
fbem-26233	68	15	of	of	ADP
fbem-26233	68	16	citations	citation	NOUN
fbem-26233	68	17	in	in	ADP
fbem-26233	68	18	the	the	DET
fbem-26233	68	19	scopus	scopus	PROPN
fbem-26233	68	20	database	database	NOUN
fbem-26233	68	21	as	as	ADP
fbem-26233	68	22	a	a	DET
fbem-26233	68	23	reference	reference	NOUN
fbem-26233	68	24	,	,	PUNCT
fbem-26233	68	25	sorting	sort	VERB
fbem-26233	68	26	from	from	ADP
fbem-26233	68	27	high	high	ADJ
fbem-26233	68	28	to	to	ADP
fbem-26233	68	29	low	low	ADJ
fbem-26233	68	30	,	,	PUNCT
fbem-26233	68	31	and	and	CCONJ
fbem-26233	68	32	selecting	select	VERB
fbem-26233	68	33	the	the	DET
fbem-26233	68	34	20	20	NUM
fbem-26233	68	35	articles	article	NOUN
fbem-26233	68	36	with	with	ADP
fbem-26233	68	37	the	the	DET
fbem-26233	68	38	highest	high	ADJ
fbem-26233	68	39	number	number	NOUN
fbem-26233	68	40	of	of	ADP
fbem-26233	68	41	citations	citation	NOUN
fbem-26233	68	42	in	in	ADP
fbem-26233	68	43	the	the	DET
fbem-26233	68	44	selected	select	VERB
fbem-26233	68	45	journals	journal	NOUN
fbem-26233	68	46	.	.	PUNCT
fbem-26233	69	1	using	use	VERB
fbem-26233	69	2	total	total	ADJ
fbem-26233	69	3	citations	citation	NOUN
fbem-26233	69	4	or	or	CCONJ
fbem-26233	69	5	annual	annual	ADJ
fbem-26233	69	6	citation	citation	NOUN
fbem-26233	69	7	index	index	NOUN
fbem-26233	69	8	is	be	AUX
fbem-26233	69	9	considered	consider	VERB
fbem-26233	69	10	the	the	DET
fbem-26233	69	11	classic	classic	ADJ
fbem-26233	69	12	way	way	NOUN
fbem-26233	69	13	to	to	PART
fbem-26233	69	14	measure	measure	VERB
fbem-26233	69	15	the	the	DET
fbem-26233	69	16	impact	impact	NOUN
fbem-26233	69	17	of	of	ADP
fbem-26233	69	18	an	an	DET
fbem-26233	69	19	article	article	NOUN
fbem-26233	69	20	.	.	PUNCT
fbem-26233	70	1	articles	article	NOUN
fbem-26233	70	2	with	with	ADP
fbem-26233	70	3	high	high	ADJ
fbem-26233	70	4	citation	citation	NOUN
fbem-26233	70	5	counts	count	NOUN
fbem-26233	70	6	are	be	AUX
fbem-26233	70	7	also	also	ADV
fbem-26233	70	8	considered	consider	VERB
fbem-26233	70	9	to	to	PART
fbem-26233	70	10	be	be	AUX
fbem-26233	70	11	influential	influential	ADJ
fbem-26233	70	12	in	in	ADP
fbem-26233	70	13	the	the	DET
fbem-26233	70	14	field	field	NOUN
fbem-26233	70	15	,	,	PUNCT
fbem-26233	70	16	allowing	allow	VERB
fbem-26233	70	17	researchers	researcher	NOUN
fbem-26233	70	18	to	to	PART
fbem-26233	70	19	determine	determine	VERB
fbem-26233	70	20	which	which	PRON
fbem-26233	70	21	articles	article	NOUN
fbem-26233	70	22	are	be	AUX
fbem-26233	70	23	advancing	advance	VERB
fbem-26233	70	24	knowledge	knowledge	NOUN
fbem-26233	70	25	and	and	CCONJ
fbem-26233	70	26	research	research	NOUN
fbem-26233	71	1	[	[	X
fbem-26233	71	2	16	16	NUM
fbem-26233	71	3	]	]	PUNCT
fbem-26233	71	4	.	.	PUNCT
fbem-26233	72	1	3.2	3.2	NUM
fbem-26233	72	2	.	.	PUNCT
fbem-26233	72	3	data	datum	NOUN
fbem-26233	72	4	coding	code	VERB
fbem-26233	72	5	the	the	DET
fbem-26233	72	6	structured	structured	ADJ
fbem-26233	72	7	literature	literature	NOUN
fbem-26233	72	8	review	review	NOUN
fbem-26233	72	9	requires	require	VERB
fbem-26233	72	10	the	the	DET
fbem-26233	72	11	development	development	NOUN
fbem-26233	72	12	of	of	ADP
fbem-26233	72	13	a	a	DET
fbem-26233	72	14	reasonable	reasonable	ADJ
fbem-26233	72	15	framework	framework	NOUN
fbem-26233	72	16	to	to	PART
fbem-26233	72	17	code	code	VERB
fbem-26233	72	18	the	the	DET
fbem-26233	72	19	collected	collect	VERB
fbem-26233	72	20	articles	article	NOUN
fbem-26233	72	21	.	.	PUNCT
fbem-26233	73	1	this	this	DET
fbem-26233	73	2	part	part	NOUN
fbem-26233	73	3	includes	include	VERB
fbem-26233	73	4	framework	framework	NOUN
fbem-26233	73	5	definition	definition	NOUN
fbem-26233	73	6	,	,	PUNCT
fbem-26233	73	7	article	article	NOUN
fbem-26233	73	8	coding	coding	NOUN
fbem-26233	73	9	and	and	CCONJ
fbem-26233	73	10	reliability	reliability	NOUN
fbem-26233	73	11	test	test	NOUN
fbem-26233	73	12	.	.	PUNCT
fbem-26233	74	1	the	the	DET
fbem-26233	74	2	framework	framework	NOUN
fbem-26233	74	3	definition	definition	NOUN
fbem-26233	74	4	part	part	NOUN
fbem-26233	74	5	is	be	AUX
fbem-26233	74	6	to	to	PART
fbem-26233	74	7	develop	develop	VERB
fbem-26233	74	8	a	a	DET
fbem-26233	74	9	suitable	suitable	ADJ
fbem-26233	74	10	framework	framework	NOUN
fbem-26233	74	11	for	for	ADP
fbem-26233	74	12	article	article	NOUN
fbem-26233	74	13	coding	code	VERB
fbem-26233	74	14	to	to	PART
fbem-26233	74	15	answer	answer	VERB
fbem-26233	74	16	the	the	DET
fbem-26233	74	17	research	research	NOUN
fbem-26233	74	18	questions	question	NOUN
fbem-26233	74	19	.	.	PUNCT
fbem-26233	75	1	the	the	DET
fbem-26233	75	2	article	article	NOUN
fbem-26233	75	3	coding	code	VERB
fbem-26233	75	4	part	part	NOUN
fbem-26233	75	5	is	be	AUX
fbem-26233	75	6	to	to	PART
fbem-26233	75	7	transcode	transcode	VERB
fbem-26233	75	8	the	the	DET
fbem-26233	75	9	collected	collected	ADJ
fbem-26233	75	10	articles	article	NOUN
fbem-26233	75	11	according	accord	VERB
fbem-26233	75	12	to	to	ADP
fbem-26233	75	13	the	the	DET
fbem-26233	75	14	coding	code	VERB
fbem-26233	75	15	framework	framework	NOUN
fbem-26233	75	16	to	to	PART
fbem-26233	75	17	facilitate	facilitate	VERB
fbem-26233	75	18	further	further	ADJ
fbem-26233	75	19	analysis	analysis	NOUN
fbem-26233	75	20	.	.	PUNCT
fbem-26233	76	1	the	the	DET
fbem-26233	76	2	reliability	reliability	NOUN
fbem-26233	76	3	test	test	NOUN
fbem-26233	76	4	is	be	AUX
fbem-26233	76	5	to	to	PART
fbem-26233	76	6	ensure	ensure	VERB
fbem-26233	76	7	the	the	DET
fbem-26233	76	8	accuracy	accuracy	NOUN
fbem-26233	76	9	of	of	ADP
fbem-26233	76	10	the	the	DET
fbem-26233	76	11	article	article	NOUN
fbem-26233	76	12	coding	code	VERB
fbem-26233	76	13	.	.	PUNCT
fbem-26233	77	1	3.2.1	3.2.1	X
fbem-26233	77	2	.	.	PUNCT
fbem-26233	77	3	framework	framework	NOUN
fbem-26233	77	4	definition	definition	NOUN
fbem-26233	77	5	the	the	DET
fbem-26233	77	6	analytical	analytical	ADJ
fbem-26233	77	7	framework	framework	NOUN
fbem-26233	77	8	of	of	ADP
fbem-26233	77	9	this	this	DET
fbem-26233	77	10	research	research	NOUN
fbem-26233	77	11	was	be	AUX
fbem-26233	77	12	based	base	VERB
fbem-26233	77	13	on	on	ADP
fbem-26233	77	14	guthrie	guthrie	PROPN
fbem-26233	77	15	et	et	PROPN
fbem-26233	77	16	al	al	PROPN
fbem-26233	77	17	’s	’s	PART
fbem-26233	77	18	[	[	X
fbem-26233	77	19	17	17	NUM
fbem-26233	77	20	]	]	PUNCT
fbem-26233	77	21	research	research	NOUN
fbem-26233	77	22	to	to	PART
fbem-26233	77	23	categorize	categorize	VERB
fbem-26233	77	24	the	the	DET
fbem-26233	77	25	articles	article	NOUN
fbem-26233	77	26	and	and	CCONJ
fbem-26233	77	27	was	be	AUX
fbem-26233	77	28	modified	modify	VERB
fbem-26233	77	29	to	to	ADP
fbem-26233	77	30	some	some	DET
fbem-26233	77	31	extent	extent	NOUN
fbem-26233	77	32	according	accord	VERB
fbem-26233	77	33	to	to	ADP
fbem-26233	77	34	the	the	DET
fbem-26233	77	35	research	research	NOUN
fbem-26233	77	36	questions	question	NOUN
fbem-26233	77	37	of	of	ADP
fbem-26233	77	38	this	this	DET
fbem-26233	77	39	research	research	NOUN
fbem-26233	77	40	.	.	PUNCT
fbem-26233	78	1	the	the	DET
fbem-26233	78	2	research	research	NOUN
fbem-26233	78	3	framework	framework	NOUN
fbem-26233	78	4	of	of	ADP
fbem-26233	78	5	this	this	DET
fbem-26233	78	6	research	research	NOUN
fbem-26233	78	7	includes	include	VERB
fbem-26233	78	8	four	four	NUM
fbem-26233	78	9	aspects	aspect	NOUN
fbem-26233	78	10	:	:	PUNCT
fbem-26233	78	11	organizational	organizational	ADJ
fbem-26233	78	12	focus	focus	NOUN
fbem-26233	78	13	(	(	PUNCT
fbem-26233	78	14	a	a	X
fbem-26233	78	15	)	)	PUNCT
fbem-26233	78	16	,	,	PUNCT
fbem-26233	78	17	location	location	NOUN
fbem-26233	78	18	(	(	PUNCT
fbem-26233	78	19	b	b	NOUN
fbem-26233	78	20	)	)	PUNCT
fbem-26233	78	21	,	,	PUNCT
fbem-26233	78	22	research	research	NOUN
fbem-26233	78	23	method	method	NOUN
fbem-26233	78	24	(	(	PUNCT
fbem-26233	78	25	c	c	NOUN
fbem-26233	78	26	)	)	PUNCT
fbem-26233	78	27	,	,	PUNCT
fbem-26233	78	28	and	and	CCONJ
fbem-26233	78	29	focus	focus	NOUN
fbem-26233	78	30	area	area	NOUN
fbem-26233	78	31	(	(	PUNCT
fbem-26233	78	32	d	d	NOUN
fbem-26233	78	33	)	)	PUNCT
fbem-26233	78	34	.	.	PUNCT
fbem-26233	79	1	the	the	DET
fbem-26233	79	2	completed	complete	VERB
fbem-26233	79	3	framework	framework	NOUN
fbem-26233	79	4	shows	show	NOUN
fbem-26233	79	5	in	in	ADP
fbem-26233	79	6	table	table	NOUN
fbem-26233	79	7	1	1	NUM
fbem-26233	79	8	.	.	PUNCT
fbem-26233	80	1	among	among	ADP
fbem-26233	80	2	these	these	DET
fbem-26233	80	3	four	four	NUM
fbem-26233	80	4	categories	category	NOUN
fbem-26233	80	5	,	,	PUNCT
fbem-26233	80	6	organizational	organizational	ADJ
fbem-26233	80	7	focus	focus	NOUN
fbem-26233	80	8	(	(	PUNCT
fbem-26233	80	9	a	a	X
fbem-26233	80	10	)	)	PUNCT
fbem-26233	80	11	,	,	PUNCT
fbem-26233	80	12	location	location	NOUN
fbem-26233	80	13	(	(	PUNCT
fbem-26233	80	14	b	b	NOUN
fbem-26233	80	15	)	)	PUNCT
fbem-26233	80	16	,	,	PUNCT
fbem-26233	80	17	and	and	CCONJ
fbem-26233	80	18	research	research	NOUN
fbem-26233	80	19	method	method	NOUN
fbem-26233	80	20	(	(	PUNCT
fbem-26233	80	21	c	c	NOUN
fbem-26233	80	22	)	)	PUNCT
fbem-26233	80	23	are	be	AUX
fbem-26233	80	24	exactly	exactly	ADV
fbem-26233	80	25	the	the	DET
fbem-26233	80	26	same	same	ADJ
fbem-26233	80	27	as	as	ADP
fbem-26233	80	28	the	the	DET
fbem-26233	80	29	framework	framework	NOUN
fbem-26233	80	30	developed	develop	VERB
fbem-26233	80	31	by	by	ADP
fbem-26233	80	32	guthrie	guthrie	PROPN
fbem-26233	80	33	et	et	PROPN
fbem-26233	80	34	al	al	PROPN
fbem-26233	81	1	[	[	X
fbem-26233	81	2	17	17	NUM
fbem-26233	81	3	]	]	PUNCT
fbem-26233	81	4	.	.	PUNCT
fbem-26233	82	1	as	as	ADP
fbem-26233	82	2	for	for	ADP
fbem-26233	82	3	focus	focus	NOUN
fbem-26233	82	4	area	area	NOUN
fbem-26233	82	5	(	(	PUNCT
fbem-26233	82	6	d	d	NOUN
fbem-26233	82	7	)	)	PUNCT
fbem-26233	82	8	,	,	PUNCT
fbem-26233	82	9	this	this	DET
fbem-26233	82	10	research	research	NOUN
fbem-26233	82	11	has	have	AUX
fbem-26233	82	12	made	make	VERB
fbem-26233	82	13	some	some	DET
fbem-26233	82	14	modifications	modification	NOUN
fbem-26233	82	15	based	base	VERB
fbem-26233	82	16	on	on	ADP
fbem-26233	82	17	its	its	PRON
fbem-26233	82	18	own	own	ADJ
fbem-26233	82	19	situation	situation	NOUN
fbem-26233	82	20	.	.	PUNCT
fbem-26233	83	1	some	some	DET
fbem-26233	83	2	articles	article	NOUN
fbem-26233	83	3	may	may	AUX
fbem-26233	83	4	focus	focus	VERB
fbem-26233	83	5	on	on	ADP
fbem-26233	83	6	fva	fva	NOUN
fbem-26233	83	7	exacerbated	exacerbate	VERB
fbem-26233	83	8	the	the	DET
fbem-26233	83	9	2008	2008	NUM
fbem-26233	83	10	financial	financial	ADJ
fbem-26233	83	11	crisis	crisis	NOUN
fbem-26233	83	12	(	(	PUNCT
fbem-26233	83	13	d1	d1	NOUN
fbem-26233	83	14	)	)	PUNCT
fbem-26233	84	1	[	[	X
fbem-26233	84	2	18	18	NUM
fbem-26233	84	3	]	]	PUNCT
fbem-26233	84	4	.	.	PUNCT
fbem-26233	85	1	some	some	DET
fbem-26233	85	2	articles	article	NOUN
fbem-26233	85	3	believe	believe	VERB
fbem-26233	85	4	that	that	SCONJ
fbem-26233	85	5	fva	fva	VERB
fbem-26233	85	6	not	not	PART
fbem-26233	85	7	relevant	relevant	ADJ
fbem-26233	85	8	to	to	ADP
fbem-26233	85	9	financial	financial	ADJ
fbem-26233	85	10	crisis	crisis	NOUN
fbem-26233	85	11	(	(	PUNCT
fbem-26233	85	12	d2	d2	PROPN
fbem-26233	85	13	)	)	PUNCT
fbem-26233	86	1	[	[	X
fbem-26233	86	2	19	19	NUM
fbem-26233	86	3	]	]	PUNCT
fbem-26233	86	4	.	.	PUNCT
fbem-26233	87	1	other	other	ADJ
fbem-26233	87	2	articles	article	NOUN
fbem-26233	87	3	focus	focus	VERB
fbem-26233	87	4	on	on	ADP
fbem-26233	87	5	summarizing	summarize	VERB
fbem-26233	87	6	previous	previous	ADJ
fbem-26233	87	7	research	research	NOUN
fbem-26233	87	8	(	(	PUNCT
fbem-26233	87	9	d3	d3	PROPN
fbem-26233	87	10	)	)	PUNCT
fbem-26233	88	1	[	[	X
fbem-26233	88	2	2	2	NUM
fbem-26233	88	3	]	]	PUNCT
fbem-26233	88	4	.	.	PUNCT
fbem-26233	89	1	however	however	ADV
fbem-26233	89	2	,	,	PUNCT
fbem-26233	89	3	for	for	ADP
fbem-26233	89	4	d1	d1	PROPN
fbem-26233	89	5	and	and	CCONJ
fbem-26233	89	6	d2	d2	PROPN
fbem-26233	89	7	,	,	PUNCT
fbem-26233	89	8	the	the	DET
fbem-26233	89	9	focus	focus	NOUN
fbem-26233	89	10	areas	area	NOUN
fbem-26233	89	11	described	describe	VERB
fbem-26233	89	12	are	be	AUX
fbem-26233	89	13	too	too	ADV
fbem-26233	89	14	general	general	ADJ
fbem-26233	89	15	.	.	PUNCT
fbem-26233	90	1	therefore	therefore	ADV
fbem-26233	90	2	,	,	PUNCT
fbem-26233	90	3	this	this	DET
fbem-26233	90	4	study	study	NOUN
fbem-26233	90	5	will	will	AUX
fbem-26233	90	6	conduct	conduct	VERB
fbem-26233	90	7	secondary	secondary	ADJ
fbem-26233	90	8	coding	coding	NOUN
fbem-26233	90	9	for	for	ADP
fbem-26233	90	10	d1	d1	PROPN
fbem-26233	90	11	fva	fva	VERB
fbem-26233	90	12	exacerbated	exacerbate	VERB
fbem-26233	90	13	the	the	DET
fbem-26233	90	14	2008	2008	NUM
fbem-26233	90	15	financial	financial	ADJ
fbem-26233	90	16	crisis	crisis	NOUN
fbem-26233	90	17	and	and	CCONJ
fbem-26233	90	18	d2	d2	PROPN
fbem-26233	90	19	fva	fva	VERB
fbem-26233	90	20	not	not	PART
fbem-26233	90	21	relevant	relevant	ADJ
fbem-26233	90	22	to	to	ADP
fbem-26233	90	23	financial	financial	ADJ
fbem-26233	90	24	crisis	crisis	NOUN
fbem-26233	90	25	.	.	PUNCT
fbem-26233	91	1	185	185	NUM
fbem-26233	91	2	table	table	NOUN
fbem-26233	91	3	1	1	NUM
fbem-26233	91	4	.	.	PUNCT
fbem-26233	91	5	coding	code	VERB
fbem-26233	91	6	framework	framework	NOUN
fbem-26233	91	7	coding	code	VERB
fbem-26233	91	8	framework	framework	NOUN
fbem-26233	91	9	a	a	DET
fbem-26233	91	10	organizational	organizational	ADJ
fbem-26233	91	11	focus	focus	NOUN
fbem-26233	91	12	a1	a1	NOUN
fbem-26233	91	13	public	public	ADJ
fbem-26233	91	14	list	list	NOUN
fbem-26233	91	15	a2	a2	PROPN
fbem-26233	91	16	public	public	ADJ
fbem-26233	91	17	sector	sector	NOUN
fbem-26233	91	18	a3	a3	NOUN
fbem-26233	91	19	not	not	PART
fbem-26233	91	20	related	relate	VERB
fbem-26233	91	21	to	to	ADP
fbem-26233	91	22	the	the	DET
fbem-26233	91	23	organizations	organization	NOUN
fbem-26233	91	24	b	b	PROPN
fbem-26233	91	25	location	location	NOUN
fbem-26233	91	26	b1	b1	PROPN
fbem-26233	91	27	north	north	PROPN
fbem-26233	91	28	america	america	PROPN
fbem-26233	91	29	b2	b2	PROPN
fbem-26233	91	30	australasia	australasia	PROPN
fbem-26233	91	31	b3	b3	PROPN
fbem-26233	91	32	continental	continental	PROPN
fbem-26233	91	33	europe	europe	PROPN
fbem-26233	91	34	b4	b4	PROPN
fbem-26233	91	35	south	south	PROPN
fbem-26233	91	36	africa	africa	PROPN
fbem-26233	91	37	c	c	PROPN
fbem-26233	91	38	research	research	PROPN
fbem-26233	91	39	method	method	PROPN
fbem-26233	91	40	c1	c1	PROPN
fbem-26233	91	41	content	content	NOUN
fbem-26233	91	42	analysis	analysis	NOUN
fbem-26233	91	43	/	/	SYM
fbem-26233	91	44	historical	historical	ADJ
fbem-26233	91	45	analysis	analysis	NOUN
fbem-26233	91	46	c2	c2	PROPN
fbem-26233	91	47	empirical	empirical	ADJ
fbem-26233	91	48	study	study	NOUN
fbem-26233	91	49	c3	c3	PROPN
fbem-26233	91	50	commentary	commentary	NOUN
fbem-26233	91	51	/	/	SYM
fbem-26233	91	52	normative	normative	ADJ
fbem-26233	91	53	c4	c4	NOUN
fbem-26233	91	54	theoretical	theoretical	PROPN
fbem-26233	91	55	literature	literature	PROPN
fbem-26233	91	56	review	review	PROPN
fbem-26233	91	57	d	d	NOUN
fbem-26233	91	58	focus	focus	NOUN
fbem-26233	91	59	area	area	NOUN
fbem-26233	91	60	d1	d1	PROPN
fbem-26233	91	61	fva	fva	VERB
fbem-26233	91	62	exacerbated	exacerbate	VERB
fbem-26233	91	63	the	the	DET
fbem-26233	91	64	2008	2008	NUM
fbem-26233	91	65	financial	financial	ADJ
fbem-26233	91	66	crisis	crisis	NOUN
fbem-26233	91	67	d1.1	d1.1	NOUN
fbem-26233	91	68	valuation	valuation	NOUN
fbem-26233	91	69	d1.2	d1.2	PROPN
fbem-26233	91	70	accounting	accounting	NOUN
fbem-26233	91	71	standards	standard	NOUN
fbem-26233	91	72	d1.3	d1.3	ADJ
fbem-26233	91	73	financial	financial	ADJ
fbem-26233	91	74	statement	statement	NOUN
fbem-26233	91	75	stability	stability	NOUN
fbem-26233	91	76	d1.4	d1.4	NOUN
fbem-26233	91	77	pro	pro	ADJ
fbem-26233	91	78	-	-	ADJ
fbem-26233	91	79	cyclical	cyclical	ADJ
fbem-26233	91	80	contagion	contagion	NOUN
fbem-26233	91	81	d2	d2	NOUN
fbem-26233	91	82	fva	fva	VERB
fbem-26233	91	83	not	not	PART
fbem-26233	91	84	relevant	relevant	ADJ
fbem-26233	91	85	to	to	ADP
fbem-26233	91	86	financial	financial	ADJ
fbem-26233	91	87	crisis	crisis	NOUN
fbem-26233	91	88	d2.1	d2.1	NOUN
fbem-26233	91	89	financial	financial	ADJ
fbem-26233	91	90	regulation	regulation	NOUN
fbem-26233	91	91	d2.2	d2.2	ADJ
fbem-26233	91	92	predictive	predictive	ADJ
fbem-26233	91	93	ability	ability	NOUN
fbem-26233	91	94	d3	d3	PROPN
fbem-26233	91	95	summarizing	summarize	VERB
fbem-26233	91	96	previous	previous	ADJ
fbem-26233	91	97	research	research	NOUN
fbem-26233	91	98	for	for	ADP
fbem-26233	91	99	fva	fva	ADJ
fbem-26233	91	100	exacerbated	exacerbate	VERB
fbem-26233	91	101	the	the	DET
fbem-26233	91	102	2008	2008	NUM
fbem-26233	91	103	financial	financial	ADJ
fbem-26233	91	104	crisis	crisis	NOUN
fbem-26233	91	105	(	(	PUNCT
fbem-26233	91	106	d1	d1	PROPN
fbem-26233	91	107	)	)	PUNCT
fbem-26233	91	108	,	,	PUNCT
fbem-26233	91	109	the	the	DET
fbem-26233	91	110	existing	exist	VERB
fbem-26233	91	111	literature	literature	NOUN
fbem-26233	91	112	focuses	focus	VERB
fbem-26233	91	113	on	on	ADP
fbem-26233	91	114	four	four	NUM
fbem-26233	91	115	areas	area	NOUN
fbem-26233	91	116	.	.	PUNCT
fbem-26233	92	1	first	first	ADV
fbem-26233	92	2	,	,	PUNCT
fbem-26233	92	3	some	some	DET
fbem-26233	92	4	articles	article	NOUN
fbem-26233	92	5	focus	focus	VERB
fbem-26233	92	6	on	on	ADP
fbem-26233	92	7	the	the	DET
fbem-26233	92	8	inaccurate	inaccurate	ADJ
fbem-26233	92	9	valuation	valuation	NOUN
fbem-26233	92	10	of	of	ADP
fbem-26233	92	11	fva	fva	NOUN
fbem-26233	92	12	,	,	PUNCT
fbem-26233	92	13	which	which	PRON
fbem-26233	92	14	is	be	AUX
fbem-26233	92	15	defined	define	VERB
fbem-26233	92	16	as	as	ADP
fbem-26233	92	17	d1.1	d1.1	PROPN
fbem-26233	92	18	valuation	valuation	NOUN
fbem-26233	92	19	[	[	X
fbem-26233	92	20	20	20	NUM
fbem-26233	92	21	]	]	PUNCT
fbem-26233	92	22	.	.	PUNCT
fbem-26233	93	1	then	then	ADV
fbem-26233	93	2	some	some	DET
fbem-26233	93	3	articles	article	NOUN
fbem-26233	93	4	focus	focus	VERB
fbem-26233	93	5	on	on	ADP
fbem-26233	93	6	the	the	DET
fbem-26233	93	7	defects	defect	NOUN
fbem-26233	93	8	of	of	ADP
fbem-26233	93	9	fva	fva	ADJ
fbem-26233	93	10	accounting	accounting	NOUN
fbem-26233	93	11	standards	standard	NOUN
fbem-26233	93	12	,	,	PUNCT
fbem-26233	93	13	which	which	PRON
fbem-26233	93	14	is	be	AUX
fbem-26233	93	15	defined	define	VERB
fbem-26233	93	16	as	as	ADP
fbem-26233	93	17	d1.2	d1.2	NOUN
fbem-26233	93	18	accounting	accounting	NOUN
fbem-26233	93	19	standards	standard	NOUN
fbem-26233	93	20	[	[	X
fbem-26233	93	21	21	21	NUM
fbem-26233	93	22	]	]	PUNCT
fbem-26233	93	23	.	.	PUNCT
fbem-26233	94	1	in	in	ADP
fbem-26233	94	2	addition	addition	NOUN
fbem-26233	94	3	,	,	PUNCT
fbem-26233	94	4	some	some	DET
fbem-26233	94	5	other	other	ADJ
fbem-26233	94	6	articles	article	NOUN
fbem-26233	94	7	focus	focus	VERB
fbem-26233	94	8	on	on	ADP
fbem-26233	94	9	fva	fva	ADJ
fbem-26233	94	10	damaging	damage	VERB
fbem-26233	94	11	the	the	DET
fbem-26233	94	12	stability	stability	NOUN
fbem-26233	94	13	of	of	ADP
fbem-26233	94	14	financial	financial	ADJ
fbem-26233	94	15	statements	statement	NOUN
fbem-26233	94	16	,	,	PUNCT
fbem-26233	94	17	which	which	PRON
fbem-26233	94	18	is	be	AUX
fbem-26233	94	19	defined	define	VERB
fbem-26233	94	20	as	as	ADP
fbem-26233	94	21	d1.3	d1.3	ADJ
fbem-26233	94	22	financial	financial	ADJ
fbem-26233	94	23	statement	statement	NOUN
fbem-26233	94	24	stability	stability	NOUN
fbem-26233	94	25	[	[	X
fbem-26233	94	26	22	22	NUM
fbem-26233	94	27	]	]	PUNCT
fbem-26233	94	28	.	.	PUNCT
fbem-26233	95	1	finally	finally	ADV
fbem-26233	95	2	,	,	PUNCT
fbem-26233	95	3	some	some	DET
fbem-26233	95	4	articles	article	NOUN
fbem-26233	95	5	focus	focus	VERB
fbem-26233	95	6	on	on	ADP
fbem-26233	95	7	fva	fva	ADJ
fbem-26233	95	8	exacerbating	exacerbate	VERB
fbem-26233	95	9	the	the	DET
fbem-26233	95	10	procyclicality	procyclicality	NOUN
fbem-26233	95	11	of	of	ADP
fbem-26233	95	12	the	the	DET
fbem-26233	95	13	financial	financial	ADJ
fbem-26233	95	14	crisis	crisis	NOUN
fbem-26233	95	15	,	,	PUNCT
fbem-26233	95	16	which	which	PRON
fbem-26233	95	17	is	be	AUX
fbem-26233	95	18	defined	define	VERB
fbem-26233	95	19	as	as	ADP
fbem-26233	95	20	d1.4	d1.4	PROPN
fbem-26233	95	21	pro	pro	ADJ
fbem-26233	95	22	-	-	ADJ
fbem-26233	95	23	cyclical	cyclical	ADJ
fbem-26233	95	24	contagion	contagion	NOUN
fbem-26233	95	25	[	[	X
fbem-26233	95	26	23	23	NUM
fbem-26233	95	27	]	]	PUNCT
fbem-26233	95	28	.	.	PUNCT
fbem-26233	96	1	for	for	ADP
fbem-26233	96	2	fva	fva	ADJ
fbem-26233	96	3	not	not	PART
fbem-26233	96	4	relevant	relevant	ADJ
fbem-26233	96	5	to	to	ADP
fbem-26233	96	6	financial	financial	ADJ
fbem-26233	96	7	crisis	crisis	NOUN
fbem-26233	96	8	(	(	PUNCT
fbem-26233	96	9	d2	d2	PROPN
fbem-26233	96	10	)	)	PUNCT
fbem-26233	96	11	,	,	PUNCT
fbem-26233	96	12	the	the	DET
fbem-26233	96	13	existing	exist	VERB
fbem-26233	96	14	literature	literature	NOUN
fbem-26233	96	15	focuses	focus	VERB
fbem-26233	96	16	on	on	ADP
fbem-26233	96	17	two	two	NUM
fbem-26233	96	18	areas	area	NOUN
fbem-26233	96	19	.	.	PUNCT
fbem-26233	97	1	some	some	DET
fbem-26233	97	2	articles	article	NOUN
fbem-26233	97	3	believe	believe	VERB
fbem-26233	97	4	that	that	SCONJ
fbem-26233	97	5	the	the	DET
fbem-26233	97	6	2008	2008	NUM
fbem-26233	97	7	financial	financial	ADJ
fbem-26233	97	8	crisis	crisis	NOUN
fbem-26233	97	9	is	be	AUX
fbem-26233	97	10	the	the	DET
fbem-26233	97	11	consequence	consequence	NOUN
fbem-26233	97	12	of	of	ADP
fbem-26233	97	13	adverse	adverse	ADJ
fbem-26233	97	14	financial	financial	ADJ
fbem-26233	97	15	regulation	regulation	NOUN
fbem-26233	97	16	and	and	CCONJ
fbem-26233	97	17	has	have	VERB
fbem-26233	97	18	nothing	nothing	PRON
fbem-26233	97	19	to	to	PART
fbem-26233	97	20	do	do	VERB
fbem-26233	97	21	with	with	ADP
fbem-26233	97	22	fva	fva	VERB
fbem-26233	97	23	,	,	PUNCT
fbem-26233	97	24	which	which	PRON
fbem-26233	97	25	is	be	AUX
fbem-26233	97	26	defined	define	VERB
fbem-26233	97	27	as	as	ADP
fbem-26233	97	28	d2.1	d2.1	NOUN
fbem-26233	97	29	financial	financial	ADJ
fbem-26233	97	30	regulation	regulation	NOUN
fbem-26233	97	31	[	[	X
fbem-26233	97	32	24	24	NUM
fbem-26233	97	33	]	]	PUNCT
fbem-26233	97	34	.	.	PUNCT
fbem-26233	98	1	others	other	NOUN
fbem-26233	98	2	believe	believe	VERB
fbem-26233	98	3	that	that	SCONJ
fbem-26233	98	4	fva	fva	AUX
fbem-26233	98	5	not	not	PART
fbem-26233	98	6	only	only	ADV
fbem-26233	98	7	did	do	AUX
fbem-26233	98	8	not	not	PART
fbem-26233	98	9	exacerbate	exacerbate	VERB
fbem-26233	98	10	the	the	DET
fbem-26233	98	11	2008	2008	NUM
fbem-26233	98	12	financial	financial	ADJ
fbem-26233	98	13	crisis	crisis	NOUN
fbem-26233	98	14	,	,	PUNCT
fbem-26233	98	15	but	but	CCONJ
fbem-26233	98	16	made	make	VERB
fbem-26233	98	17	timely	timely	ADJ
fbem-26233	98	18	predictions	prediction	NOUN
fbem-26233	98	19	and	and	CCONJ
fbem-26233	98	20	protected	protect	VERB
fbem-26233	98	21	the	the	DET
fbem-26233	98	22	interests	interest	NOUN
fbem-26233	98	23	of	of	ADP
fbem-26233	98	24	investors	investor	NOUN
fbem-26233	98	25	,	,	PUNCT
fbem-26233	98	26	which	which	PRON
fbem-26233	98	27	is	be	AUX
fbem-26233	98	28	defined	define	VERB
fbem-26233	98	29	as	as	ADP
fbem-26233	98	30	d2.2	d2.2	NOUN
fbem-26233	98	31	predictive	predictive	ADJ
fbem-26233	98	32	ability	ability	NOUN
fbem-26233	98	33	[	[	X
fbem-26233	98	34	25	25	NUM
fbem-26233	98	35	]	]	PUNCT
fbem-26233	98	36	.	.	PUNCT
fbem-26233	99	1	3.2.2	3.2.2	X
fbem-26233	99	2	.	.	PUNCT
fbem-26233	100	1	article	article	NOUN
fbem-26233	100	2	coding	code	VERB
fbem-26233	100	3	this	this	DET
fbem-26233	100	4	research	research	NOUN
fbem-26233	100	5	will	will	AUX
fbem-26233	100	6	use	use	VERB
fbem-26233	100	7	excel	excel	VERB
fbem-26233	100	8	to	to	PART
fbem-26233	100	9	code	code	VERB
fbem-26233	100	10	the	the	DET
fbem-26233	100	11	articles	article	NOUN
fbem-26233	100	12	according	accord	VERB
fbem-26233	100	13	to	to	ADP
fbem-26233	100	14	the	the	DET
fbem-26233	100	15	analysis	analysis	NOUN
fbem-26233	100	16	framework	framework	NOUN
fbem-26233	100	17	.	.	PUNCT
fbem-26233	101	1	each	each	DET
fbem-26233	101	2	worksheet	worksheet	NOUN
fbem-26233	101	3	will	will	AUX
fbem-26233	101	4	show	show	VERB
fbem-26233	101	5	one	one	NUM
fbem-26233	101	6	aspect	aspect	NOUN
fbem-26233	101	7	of	of	ADP
fbem-26233	101	8	the	the	DET
fbem-26233	101	9	analysis	analysis	NOUN
fbem-26233	101	10	framework	framework	NOUN
fbem-26233	101	11	,	,	PUNCT
fbem-26233	101	12	and	and	CCONJ
fbem-26233	101	13	a	a	DET
fbem-26233	101	14	total	total	NOUN
fbem-26233	101	15	of	of	ADP
fbem-26233	101	16	four	four	NUM
fbem-26233	101	17	worksheets	worksheet	NOUN
fbem-26233	101	18	will	will	AUX
fbem-26233	101	19	be	be	AUX
fbem-26233	101	20	used	use	VERB
fbem-26233	101	21	to	to	PART
fbem-26233	101	22	complete	complete	VERB
fbem-26233	101	23	the	the	DET
fbem-26233	101	24	coding	coding	NOUN
fbem-26233	101	25	of	of	ADP
fbem-26233	101	26	all	all	DET
fbem-26233	101	27	articles	article	NOUN
fbem-26233	101	28	.	.	PUNCT
fbem-26233	102	1	the	the	DET
fbem-26233	102	2	coding	code	VERB
fbem-26233	102	3	result	result	NOUN
fbem-26233	102	4	shows	show	VERB
fbem-26233	102	5	in	in	ADP
fbem-26233	102	6	table	table	NOUN
fbem-26233	102	7	2	2	NUM
fbem-26233	102	8	.	.	PUNCT
fbem-26233	102	9	table	table	NOUN
fbem-26233	102	10	2	2	NUM
fbem-26233	102	11	.	.	PUNCT
fbem-26233	103	1	coding	code	VERB
fbem-26233	103	2	result	result	NOUN
fbem-26233	103	3	table	table	NOUN
fbem-26233	103	4	article	article	NOUN
fbem-26233	103	5	a	a	PRON
fbem-26233	103	6	b	b	NOUN
fbem-26233	103	7	c	c	NOUN
fbem-26233	103	8	d	d	NOUN
fbem-26233	103	9	the	the	DET
fbem-26233	103	10	crisis	crisis	NOUN
fbem-26233	103	11	of	of	ADP
fbem-26233	103	12	fair	fair	ADJ
fbem-26233	103	13	-	-	PUNCT
fbem-26233	103	14	value	value	NOUN
fbem-26233	103	15	accounting	accounting	NOUN
fbem-26233	103	16	:	:	PUNCT
fbem-26233	103	17	making	make	VERB
fbem-26233	103	18	sense	sense	NOUN
fbem-26233	103	19	of	of	ADP
fbem-26233	103	20	the	the	DET
fbem-26233	103	21	recent	recent	ADJ
fbem-26233	103	22	debate	debate	NOUN
fbem-26233	103	23	a2	a2	PROPN
fbem-26233	103	24	b3	b3	PROPN
fbem-26233	103	25	c4	c4	NOUN
fbem-26233	103	26	d3	d3	PROPN
fbem-26233	103	27	how	how	SCONJ
fbem-26233	103	28	did	do	AUX
fbem-26233	103	29	financial	financial	ADJ
fbem-26233	103	30	reporting	reporting	NOUN
fbem-26233	103	31	contribute	contribute	VERB
fbem-26233	103	32	to	to	ADP
fbem-26233	103	33	the	the	DET
fbem-26233	103	34	financial	financial	ADJ
fbem-26233	103	35	crisis	crisis	NOUN
fbem-26233	103	36	?	?	PUNCT
fbem-26233	104	1	a1	a1	NOUN
fbem-26233	104	2	b1	b1	NOUN
fbem-26233	104	3	c3	c3	PROPN
fbem-26233	104	4	d2.1	d2.1	NOUN
fbem-26233	104	5	liquidity	liquidity	NOUN
fbem-26233	104	6	and	and	CCONJ
fbem-26233	104	7	valuation	valuation	NOUN
fbem-26233	104	8	in	in	ADP
fbem-26233	104	9	an	an	DET
fbem-26233	104	10	uncertain	uncertain	ADJ
fbem-26233	104	11	world	world	NOUN
fbem-26233	104	12	a1	a1	NOUN
fbem-26233	104	13	b1	b1	NOUN
fbem-26233	104	14	c2	c2	PROPN
fbem-26233	104	15	d1.1	d1.1	PROPN
fbem-26233	104	16	the	the	DET
fbem-26233	104	17	role	role	NOUN
fbem-26233	104	18	of	of	ADP
fbem-26233	104	19	accounting	account	VERB
fbem-26233	104	20	in	in	ADP
fbem-26233	104	21	the	the	DET
fbem-26233	104	22	financial	financial	ADJ
fbem-26233	104	23	crisis	crisis	NOUN
fbem-26233	104	24	:	:	PUNCT
fbem-26233	104	25	lessons	lesson	NOUN
fbem-26233	104	26	for	for	ADP
fbem-26233	104	27	the	the	DET
fbem-26233	104	28	future	future	ADJ
fbem-26233	104	29	a1	a1	NOUN
fbem-26233	104	30	b1	b1	NOUN
fbem-26233	104	31	c3	c3	PROPN
fbem-26233	104	32	d1.2	d1.2	PROPN
fbem-26233	104	33	usefulness	usefulness	NOUN
fbem-26233	104	34	of	of	ADP
fbem-26233	104	35	fair	fair	ADJ
fbem-26233	104	36	values	value	NOUN
fbem-26233	104	37	for	for	ADP
fbem-26233	104	38	predicting	predict	VERB
fbem-26233	104	39	banks	bank	NOUN
fbem-26233	104	40	’	'	PUNCT
fbem-26233	104	41	future	future	ADJ
fbem-26233	104	42	earnings	earning	NOUN
fbem-26233	104	43	:	:	PUNCT
fbem-26233	104	44	evidence	evidence	NOUN
fbem-26233	104	45	from	from	ADP
fbem-26233	104	46	other	other	ADJ
fbem-26233	104	47	comprehensive	comprehensive	ADJ
fbem-26233	104	48	income	income	NOUN
fbem-26233	104	49	and	and	CCONJ
fbem-26233	104	50	its	its	PRON
fbem-26233	104	51	components	component	NOUN
fbem-26233	104	52	a1	a1	NOUN
fbem-26233	104	53	b1	b1	NOUN
fbem-26233	104	54	c2	c2	PROPN
fbem-26233	104	55	d2.2	d2.2	VERB
fbem-26233	104	56	financial	financial	ADJ
fbem-26233	104	57	instruments	instrument	NOUN
fbem-26233	104	58	,	,	PUNCT
fbem-26233	104	59	financial	financial	ADJ
fbem-26233	104	60	reporting	reporting	NOUN
fbem-26233	104	61	,	,	PUNCT
fbem-26233	104	62	and	and	CCONJ
fbem-26233	104	63	financial	financial	ADJ
fbem-26233	104	64	stability	stability	NOUN
fbem-26233	104	65	a1	a1	NOUN
fbem-26233	104	66	b3	b3	PROPN
fbem-26233	104	67	c4	c4	NOUN
fbem-26233	104	68	d3	d3	PROPN
fbem-26233	104	69	accounting	account	VERB
fbem-26233	104	70	for	for	ADP
fbem-26233	104	71	financial	financial	ADJ
fbem-26233	104	72	stability	stability	NOUN
fbem-26233	104	73	:	:	PUNCT
fbem-26233	104	74	bank	bank	NOUN
fbem-26233	104	75	disclosure	disclosure	NOUN
fbem-26233	104	76	and	and	CCONJ
fbem-26233	104	77	loss	loss	NOUN
fbem-26233	104	78	recognition	recognition	NOUN
fbem-26233	104	79	in	in	ADP
fbem-26233	104	80	the	the	DET
fbem-26233	104	81	financial	financial	ADJ
fbem-26233	104	82	crisis	crisis	NOUN
fbem-26233	104	83	a1	a1	NOUN
fbem-26233	104	84	b3	b3	PROPN
fbem-26233	104	85	c2	c2	PROPN
fbem-26233	104	86	d1.3	d1.3	ADJ
fbem-26233	104	87	effect	effect	NOUN
fbem-26233	104	88	of	of	ADP
fbem-26233	104	89	the	the	DET
fbem-26233	104	90	global	global	ADJ
fbem-26233	104	91	financial	financial	ADJ
fbem-26233	104	92	crisis	crisis	NOUN
fbem-26233	104	93	on	on	ADP
fbem-26233	104	94	accounting	accounting	NOUN
fbem-26233	104	95	convergence	convergence	NOUN
fbem-26233	104	96	a2	a2	PROPN
fbem-26233	104	97	b2	b2	PROPN
fbem-26233	104	98	c1	c1	PROPN
fbem-26233	104	99	d1.2	d1.2	PROPN
fbem-26233	104	100	procyclicality	procyclicality	NOUN
fbem-26233	104	101	of	of	ADP
fbem-26233	104	102	u.s	u.s	PROPN
fbem-26233	104	103	.	.	PROPN
fbem-26233	104	104	bank	bank	PROPN
fbem-26233	104	105	leverage	leverage	NOUN
fbem-26233	104	106	a1	a1	NOUN
fbem-26233	104	107	b3	b3	PROPN
fbem-26233	104	108	c2	c2	PROPN
fbem-26233	104	109	d2.1	d2.1	NOUN
fbem-26233	104	110	market	market	NOUN
fbem-26233	104	111	reactions	reaction	NOUN
fbem-26233	104	112	to	to	ADP
fbem-26233	104	113	policy	policy	NOUN
fbem-26233	104	114	deliberations	deliberation	NOUN
fbem-26233	104	115	on	on	ADP
fbem-26233	104	116	fair	fair	ADJ
fbem-26233	104	117	value	value	NOUN
fbem-26233	104	118	accounting	accounting	NOUN
fbem-26233	104	119	and	and	CCONJ
fbem-26233	104	120	impairment	impairment	ADJ
fbem-26233	104	121	rules	rule	NOUN
fbem-26233	104	122	during	during	ADP
fbem-26233	104	123	the	the	DET
fbem-26233	104	124	financial	financial	ADJ
fbem-26233	104	125	crisis	crisis	NOUN
fbem-26233	104	126	of	of	ADP
fbem-26233	104	127	2008	2008	NUM
fbem-26233	104	128	-	-	SYM
fbem-26233	104	129	2009	2009	NUM
fbem-26233	104	130	a1	a1	NOUN
fbem-26233	104	131	b1	b1	NOUN
fbem-26233	104	132	c2	c2	PROPN
fbem-26233	104	133	d1.4	d1.4	PROPN
fbem-26233	104	134	the	the	DET
fbem-26233	104	135	pros	pro	NOUN
fbem-26233	104	136	and	and	CCONJ
fbem-26233	104	137	cons	con	NOUN
fbem-26233	104	138	of	of	ADP
fbem-26233	104	139	fair	fair	ADJ
fbem-26233	104	140	value	value	NOUN
fbem-26233	104	141	accounting	account	VERB
fbem-26233	104	142	in	in	ADP
fbem-26233	104	143	a	a	DET
fbem-26233	104	144	globalized	globalized	ADJ
fbem-26233	104	145	economy	economy	NOUN
fbem-26233	104	146	:	:	PUNCT
fbem-26233	104	147	a	a	DET
fbem-26233	104	148	never	never	ADV
fbem-26233	104	149	ending	end	VERB
fbem-26233	104	150	debate	debate	NOUN
fbem-26233	104	151	a2	a2	PROPN
fbem-26233	104	152	b3	b3	PROPN
fbem-26233	104	153	c4	c4	NOUN
fbem-26233	104	154	d3	d3	PROPN
fbem-26233	104	155	information	information	NOUN
fbem-26233	104	156	asymmetry	asymmetry	NOUN
fbem-26233	104	157	of	of	ADP
fbem-26233	104	158	fair	fair	ADJ
fbem-26233	104	159	value	value	NOUN
fbem-26233	104	160	accounting	account	VERB
fbem-26233	104	161	during	during	ADP
fbem-26233	104	162	the	the	DET
fbem-26233	104	163	financial	financial	ADJ
fbem-26233	104	164	crisis	crisis	NOUN
fbem-26233	104	165	a1	a1	NOUN
fbem-26233	104	166	b2	b2	NOUN
fbem-26233	104	167	c2	c2	PROPN
fbem-26233	104	168	d1.1	d1.1	PROPN
fbem-26233	104	169	enron	enron	PROPN
fbem-26233	104	170	,	,	PUNCT
fbem-26233	104	171	fair	fair	ADJ
fbem-26233	104	172	value	value	NOUN
fbem-26233	104	173	accounting	accounting	NOUN
fbem-26233	104	174	,	,	PUNCT
fbem-26233	104	175	and	and	CCONJ
fbem-26233	104	176	financial	financial	ADJ
fbem-26233	104	177	crises	crisis	NOUN
fbem-26233	104	178	:	:	PUNCT
fbem-26233	104	179	a	a	DET
fbem-26233	104	180	concise	concise	ADJ
fbem-26233	104	181	history	history	NOUN
fbem-26233	104	182	a1	a1	NOUN
fbem-26233	104	183	b2	b2	NOUN
fbem-26233	104	184	c1	c1	NOUN
fbem-26233	104	185	d1.1	d1.1	PROPN
fbem-26233	104	186	fair	fair	ADJ
fbem-26233	104	187	value	value	NOUN
fbem-26233	104	188	accounting	accounting	NOUN
fbem-26233	104	189	,	,	PUNCT
fbem-26233	104	190	fragile	fragile	ADJ
fbem-26233	104	191	bank	bank	NOUN
fbem-26233	104	192	balance	balance	NOUN
fbem-26233	104	193	sheets	sheet	NOUN
fbem-26233	104	194	and	and	CCONJ
fbem-26233	104	195	crisis	crisis	NOUN
fbem-26233	104	196	:	:	PUNCT
fbem-26233	104	197	a	a	DET
fbem-26233	104	198	model	model	NOUN
fbem-26233	104	199	a1	a1	NOUN
fbem-26233	104	200	b4	b4	NOUN
fbem-26233	104	201	c2	c2	PROPN
fbem-26233	104	202	d1.4	d1.4	PROPN
fbem-26233	104	203	faithful	faithful	ADJ
fbem-26233	104	204	representation	representation	NOUN
fbem-26233	104	205	as	as	ADP
fbem-26233	104	206	an	an	DET
fbem-26233	104	207	‘	'	PUNCT
fbem-26233	104	208	objective	objective	ADJ
fbem-26233	104	209	mirage	mirage	NOUN
fbem-26233	104	210	’	'	PUNCT
fbem-26233	104	211	:	:	PUNCT
fbem-26233	104	212	a	a	DET
fbem-26233	104	213	saussurean	saussurean	ADJ
fbem-26233	104	214	analysis	analysis	NOUN
fbem-26233	104	215	of	of	ADP
fbem-26233	104	216	accounting	accounting	NOUN
fbem-26233	104	217	and	and	CCONJ
fbem-26233	104	218	its	its	PRON
fbem-26233	104	219	participation	participation	NOUN
fbem-26233	104	220	in	in	ADP
fbem-26233	104	221	the	the	DET
fbem-26233	104	222	financial	financial	ADJ
fbem-26233	104	223	crisis	crisis	NOUN
fbem-26233	104	224	a3	a3	NOUN
fbem-26233	104	225	b2	b2	PROPN
fbem-26233	104	226	c1	c1	PROPN
fbem-26233	104	227	d1.3	d1.3	PROPN
fbem-26233	104	228	contagion	contagion	NOUN
fbem-26233	104	229	in	in	ADP
fbem-26233	104	230	the	the	DET
fbem-26233	104	231	interbank	interbank	NOUN
fbem-26233	104	232	market	market	NOUN
fbem-26233	104	233	:	:	PUNCT
fbem-26233	104	234	funding	funding	NOUN
fbem-26233	104	235	versus	versus	ADP
fbem-26233	104	236	regulatory	regulatory	ADJ
fbem-26233	104	237	constraints	constraint	NOUN
fbem-26233	104	238	a1	a1	NOUN
fbem-26233	104	239	b3	b3	PROPN
fbem-26233	104	240	c2	c2	PROPN
fbem-26233	104	241	d2.1	d2.1	VERB
fbem-26233	104	242	the	the	DET
fbem-26233	104	243	effect	effect	NOUN
fbem-26233	104	244	of	of	ADP
fbem-26233	104	245	noisy	noisy	ADJ
fbem-26233	104	246	fair	fair	ADJ
fbem-26233	104	247	value	value	NOUN
fbem-26233	104	248	measures	measure	NOUN
fbem-26233	104	249	on	on	ADP
fbem-26233	104	250	bank	bank	NOUN
fbem-26233	104	251	capital	capital	NOUN
fbem-26233	104	252	adequacy	adequacy	NOUN
fbem-26233	104	253	ratios	ratio	NOUN
fbem-26233	104	254	a1	a1	NOUN
fbem-26233	104	255	b1	b1	NOUN
fbem-26233	104	256	c2	c2	PROPN
fbem-26233	104	257	d1.1	d1.1	PROPN
fbem-26233	104	258	fair	fair	ADJ
fbem-26233	104	259	value	value	NOUN
fbem-26233	104	260	accounting	accounting	NOUN
fbem-26233	104	261	:	:	PUNCT
fbem-26233	104	262	the	the	DET
fbem-26233	104	263	eternal	eternal	ADJ
fbem-26233	104	264	debate	debate	NOUN
fbem-26233	104	265	–	–	PUNCT
fbem-26233	104	266	aine	aine	PROPN
fbem-26233	104	267	eaa	eaa	PROPN
fbem-26233	104	268	symposium	symposium	PROPN
fbem-26233	104	269	,	,	PUNCT
fbem-26233	104	270	may	may	AUX
fbem-26233	104	271	2018	2018	NUM
fbem-26233	104	272	a2	a2	PROPN
fbem-26233	104	273	b1	b1	PROPN
fbem-26233	104	274	c3	c3	PROPN
fbem-26233	104	275	d2.1	d2.1	NOUN
fbem-26233	104	276	mark	mark	NOUN
fbem-26233	104	277	-	-	PUNCT
fbem-26233	104	278	to	to	ADP
fbem-26233	104	279	-	-	PUNCT
fbem-26233	104	280	market	market	NOUN
fbem-26233	104	281	regulatory	regulatory	ADJ
fbem-26233	104	282	accounting	accounting	NOUN
fbem-26233	104	283	when	when	SCONJ
fbem-26233	104	284	securities	security	NOUN
fbem-26233	104	285	markets	market	NOUN
fbem-26233	104	286	are	be	AUX
fbem-26233	104	287	stressed	stress	VERB
fbem-26233	104	288	:	:	PUNCT
fbem-26233	104	289	lessons	lesson	NOUN
fbem-26233	104	290	from	from	ADP
fbem-26233	104	291	the	the	DET
fbem-26233	104	292	financial	financial	ADJ
fbem-26233	104	293	crisis	crisis	NOUN
fbem-26233	104	294	of	of	ADP
fbem-26233	104	295	2007	2007	NUM
fbem-26233	104	296	-	-	SYM
fbem-26233	104	297	2009	2009	NUM
fbem-26233	104	298	a3	a3	NOUN
fbem-26233	104	299	b1	b1	NOUN
fbem-26233	104	300	c4	c4	NOUN
fbem-26233	104	301	d3	d3	VERB
fbem-26233	104	302	the	the	DET
fbem-26233	104	303	ifrs	ifrs	NOUN
fbem-26233	104	304	option	option	NOUN
fbem-26233	104	305	to	to	PART
fbem-26233	104	306	reclassify	reclassify	VERB
fbem-26233	104	307	financial	financial	ADJ
fbem-26233	104	308	assets	asset	NOUN
fbem-26233	104	309	out	out	ADP
fbem-26233	104	310	of	of	ADP
fbem-26233	104	311	fair	fair	ADJ
fbem-26233	104	312	value	value	NOUN
fbem-26233	104	313	in	in	ADP
fbem-26233	104	314	2008	2008	NUM
fbem-26233	104	315	:	:	PUNCT
fbem-26233	104	316	the	the	DET
fbem-26233	104	317	roles	role	NOUN
fbem-26233	104	318	played	play	VERB
fbem-26233	104	319	by	by	ADP
fbem-26233	104	320	regulatory	regulatory	ADJ
fbem-26233	104	321	capital	capital	NOUN
fbem-26233	104	322	and	and	CCONJ
fbem-26233	104	323	too	too	ADV
fbem-26233	104	324	-	-	PUNCT
fbem-26233	104	325	important	important	ADJ
fbem-26233	104	326	-	-	PUNCT
fbem-26233	104	327	to	to	ADP
fbem-26233	104	328	-	-	PUNCT
fbem-26233	104	329	fail	fail	VERB
fbem-26233	104	330	status	status	NOUN
fbem-26233	104	331	a1	a1	NOUN
fbem-26233	104	332	b1	b1	NOUN
fbem-26233	104	333	c2	c2	PROPN
fbem-26233	104	334	d1.1	d1.1	PROPN
fbem-26233	104	335	in	in	ADP
fbem-26233	104	336	conclusion	conclusion	NOUN
fbem-26233	104	337	,	,	PUNCT
fbem-26233	104	338	this	this	DET
fbem-26233	104	339	research	research	NOUN
fbem-26233	104	340	uses	use	VERB
fbem-26233	104	341	the	the	DET
fbem-26233	104	342	research	research	NOUN
fbem-26233	104	343	method	method	NOUN
fbem-26233	104	344	of	of	ADP
fbem-26233	104	345	structured	structured	ADJ
fbem-26233	104	346	literature	literature	NOUN
fbem-26233	104	347	review	review	NOUN
fbem-26233	104	348	to	to	PART
fbem-26233	104	349	collect	collect	VERB
fbem-26233	104	350	articles	article	NOUN
fbem-26233	104	351	that	that	PRON
fbem-26233	104	352	meet	meet	VERB
fbem-26233	104	353	the	the	DET
fbem-26233	104	354	requirements	requirement	NOUN
fbem-26233	104	355	,	,	PUNCT
fbem-26233	104	356	develop	develop	VERB
fbem-26233	104	357	a	a	DET
fbem-26233	104	358	suitable	suitable	ADJ
fbem-26233	104	359	framework	framework	NOUN
fbem-26233	104	360	to	to	PART
fbem-26233	104	361	code	code	VERB
fbem-26233	104	362	them	they	PRON
fbem-26233	104	363	,	,	PUNCT
fbem-26233	104	364	and	and	CCONJ
fbem-26233	104	365	finally	finally	ADV
fbem-26233	104	366	provide	provide	VERB
fbem-26233	104	367	insights	insight	NOUN
fbem-26233	104	368	into	into	ADP
fbem-26233	104	369	the	the	DET
fbem-26233	104	370	coding	code	VERB
fbem-26233	104	371	results	result	NOUN
fbem-26233	104	372	.	.	PUNCT
fbem-26233	105	1	after	after	ADP
fbem-26233	105	2	stating	state	VERB
fbem-26233	105	3	the	the	DET
fbem-26233	105	4	research	research	NOUN
fbem-26233	105	5	method	method	NOUN
fbem-26233	105	6	of	of	ADP
fbem-26233	105	7	this	this	DET
fbem-26233	105	8	research	research	NOUN
fbem-26233	105	9	,	,	PUNCT
fbem-26233	105	10	the	the	DET
fbem-26233	105	11	next	next	ADJ
fbem-26233	105	12	section	section	NOUN
fbem-26233	105	13	will	will	AUX
fbem-26233	105	14	analyze	analyze	VERB
fbem-26233	105	15	and	and	CCONJ
fbem-26233	105	16	discuss	discuss	VERB
fbem-26233	105	17	the	the	DET
fbem-26233	105	18	coding	code	VERB
fbem-26233	105	19	results	result	NOUN
fbem-26233	105	20	through	through	ADP
fbem-26233	105	21	insights	insight	NOUN
fbem-26233	105	22	and	and	CCONJ
fbem-26233	105	23	criticisms	criticism	NOUN
fbem-26233	105	24	.	.	PUNCT
fbem-26233	106	1	4	4	X
fbem-26233	106	2	.	.	X
fbem-26233	106	3	analysis	analysis	NOUN
fbem-26233	106	4	and	and	CCONJ
fbem-26233	106	5	discussion	discussion	NOUN
fbem-26233	106	6	4.1	4.1	NUM
fbem-26233	106	7	.	.	PUNCT
fbem-26233	107	1	insights	insight	NOUN
fbem-26233	107	2	4.1.1	4.1.1	NUM
fbem-26233	107	3	.	.	PUNCT
fbem-26233	108	1	organizational	organizational	ADJ
fbem-26233	108	2	focus	focus	NOUN
fbem-26233	108	3	of	of	ADP
fbem-26233	108	4	fva	fva	NOUN
fbem-26233	108	5	and	and	CCONJ
fbem-26233	108	6	the	the	DET
fbem-26233	108	7	2008	2008	NUM
fbem-26233	108	8	financial	financial	ADJ
fbem-26233	108	9	crisis	crisis	NOUN
fbem-26233	108	10	literature	literature	NOUN
fbem-26233	108	11	table	table	NOUN
fbem-26233	108	12	3	3	NUM
fbem-26233	108	13	organizational	organizational	ADJ
fbem-26233	108	14	focus	focus	NOUN
fbem-26233	108	15	table	table	NOUN
fbem-26233	108	16	shows	show	VERB
fbem-26233	108	17	the	the	DET
fbem-26233	108	18	organizational	organizational	ADJ
fbem-26233	108	19	focus	focus	NOUN
fbem-26233	108	20	on	on	ADP
fbem-26233	108	21	research	research	NOUN
fbem-26233	108	22	on	on	ADP
fbem-26233	108	23	fva	fva	VERB
fbem-26233	108	24	and	and	CCONJ
fbem-26233	108	25	the	the	DET
fbem-26233	108	26	2008	2008	NUM
fbem-26233	108	27	186	186	NUM
fbem-26233	108	28	financial	financial	ADJ
fbem-26233	108	29	crisis	crisis	NOUN
fbem-26233	108	30	.	.	PUNCT
fbem-26233	109	1	according	accord	VERB
fbem-26233	109	2	to	to	ADP
fbem-26233	109	3	table	table	NOUN
fbem-26233	109	4	3	3	NUM
fbem-26233	109	5	organizational	organizational	ADJ
fbem-26233	109	6	focus	focus	NOUN
fbem-26233	109	7	table	table	NOUN
fbem-26233	109	8	,	,	PUNCT
fbem-26233	109	9	there	there	PRON
fbem-26233	109	10	are	be	VERB
fbem-26233	109	11	three	three	NUM
fbem-26233	109	12	types	type	NOUN
fbem-26233	109	13	of	of	ADP
fbem-26233	109	14	organizational	organizational	ADJ
fbem-26233	109	15	focus	focus	NOUN
fbem-26233	109	16	,	,	PUNCT
fbem-26233	109	17	‘	'	PUNCT
fbem-26233	109	18	public	public	ADJ
fbem-26233	109	19	list	list	NOUN
fbem-26233	109	20	’	'	PUNCT
fbem-26233	109	21	,	,	PUNCT
fbem-26233	109	22	‘	'	PUNCT
fbem-26233	109	23	public	public	ADJ
fbem-26233	109	24	sector	sector	NOUN
fbem-26233	109	25	’	'	PUNCT
fbem-26233	109	26	,	,	PUNCT
fbem-26233	109	27	and	and	CCONJ
fbem-26233	109	28	‘	'	PUNCT
fbem-26233	109	29	not	not	PART
fbem-26233	109	30	related	relate	VERB
fbem-26233	109	31	to	to	ADP
fbem-26233	109	32	the	the	DET
fbem-26233	109	33	organizations	organization	NOUN
fbem-26233	109	34	’	'	PUNCT
fbem-26233	109	35	in	in	ADP
fbem-26233	109	36	the	the	DET
fbem-26233	109	37	20	20	NUM
fbem-26233	109	38	articles	article	NOUN
fbem-26233	109	39	.	.	PUNCT
fbem-26233	110	1	among	among	ADP
fbem-26233	110	2	them	they	PRON
fbem-26233	110	3	,	,	PUNCT
fbem-26233	110	4	public	public	ADJ
fbem-26233	110	5	list	list	NOUN
fbem-26233	110	6	is	be	AUX
fbem-26233	110	7	the	the	DET
fbem-26233	110	8	organization	organization	NOUN
fbem-26233	110	9	that	that	PRON
fbem-26233	110	10	is	be	AUX
fbem-26233	110	11	most	most	ADV
fbem-26233	110	12	concerned	concerned	ADJ
fbem-26233	110	13	about	about	ADP
fbem-26233	110	14	fva	fva	ADJ
fbem-26233	110	15	and	and	CCONJ
fbem-26233	110	16	the	the	DET
fbem-26233	110	17	2008	2008	NUM
fbem-26233	110	18	financial	financial	ADJ
fbem-26233	110	19	crisis	crisis	NOUN
fbem-26233	110	20	,	,	PUNCT
fbem-26233	110	21	and	and	CCONJ
fbem-26233	110	22	14	14	NUM
fbem-26233	110	23	out	out	ADP
fbem-26233	110	24	of	of	ADP
fbem-26233	110	25	20	20	NUM
fbem-26233	110	26	articles	article	NOUN
fbem-26233	110	27	focus	focus	VERB
fbem-26233	110	28	on	on	ADP
fbem-26233	110	29	public	public	ADJ
fbem-26233	110	30	list	list	NOUN
fbem-26233	110	31	,	,	PUNCT
fbem-26233	110	32	accounting	account	VERB
fbem-26233	110	33	for	for	ADP
fbem-26233	110	34	as	as	ADV
fbem-26233	110	35	much	much	ADJ
fbem-26233	110	36	as	as	ADP
fbem-26233	110	37	70	70	NUM
fbem-26233	110	38	%	%	NOUN
fbem-26233	110	39	.	.	PUNCT
fbem-26233	111	1	in	in	ADP
fbem-26233	111	2	addition	addition	NOUN
fbem-26233	111	3	,	,	PUNCT
fbem-26233	111	4	4	4	NUM
fbem-26233	111	5	articles	article	NOUN
fbem-26233	111	6	focus	focus	VERB
fbem-26233	111	7	on	on	ADP
fbem-26233	111	8	the	the	DET
fbem-26233	111	9	public	public	ADJ
fbem-26233	111	10	sector	sector	NOUN
fbem-26233	111	11	,	,	PUNCT
fbem-26233	111	12	accounting	account	VERB
fbem-26233	111	13	for	for	ADP
fbem-26233	111	14	20	20	NUM
fbem-26233	111	15	%	%	NOUN
fbem-26233	111	16	,	,	PUNCT
fbem-26233	111	17	and	and	CCONJ
fbem-26233	111	18	2	2	NUM
fbem-26233	111	19	articles	article	NOUN
fbem-26233	111	20	do	do	AUX
fbem-26233	111	21	not	not	PART
fbem-26233	111	22	focus	focus	VERB
fbem-26233	111	23	on	on	ADP
fbem-26233	111	24	any	any	DET
fbem-26233	111	25	organization	organization	NOUN
fbem-26233	111	26	and	and	CCONJ
fbem-26233	111	27	are	be	AUX
fbem-26233	111	28	only	only	ADV
fbem-26233	111	29	pure	pure	ADJ
fbem-26233	111	30	theoretical	theoretical	ADJ
fbem-26233	111	31	analysis	analysis	NOUN
fbem-26233	111	32	or	or	CCONJ
fbem-26233	111	33	pure	pure	ADJ
fbem-26233	111	34	literature	literature	NOUN
fbem-26233	111	35	analysis	analysis	NOUN
fbem-26233	111	36	,	,	PUNCT
fbem-26233	111	37	accounting	account	VERB
fbem-26233	111	38	for	for	ADP
fbem-26233	111	39	10	10	NUM
fbem-26233	111	40	%	%	NOUN
fbem-26233	111	41	.	.	PUNCT
fbem-26233	112	1	in	in	ADP
fbem-26233	112	2	terms	term	NOUN
fbem-26233	112	3	of	of	ADP
fbem-26233	112	4	organizational	organizational	ADJ
fbem-26233	112	5	focus	focus	NOUN
fbem-26233	112	6	,	,	PUNCT
fbem-26233	112	7	researches	research	VERB
fbem-26233	112	8	on	on	ADP
fbem-26233	112	9	fva	fva	VERB
fbem-26233	112	10	during	during	ADP
fbem-26233	112	11	the	the	DET
fbem-26233	112	12	2008	2008	NUM
fbem-26233	112	13	financial	financial	ADJ
fbem-26233	112	14	crisis	crisis	NOUN
fbem-26233	112	15	show	show	VERB
fbem-26233	112	16	a	a	DET
fbem-26233	112	17	high	high	ADJ
fbem-26233	112	18	degree	degree	NOUN
fbem-26233	112	19	of	of	ADP
fbem-26233	112	20	consistency	consistency	NOUN
fbem-26233	112	21	.	.	PUNCT
fbem-26233	113	1	previous	previous	ADJ
fbem-26233	113	2	studies	study	NOUN
fbem-26233	113	3	have	have	AUX
fbem-26233	113	4	focused	focus	VERB
fbem-26233	113	5	more	more	ADJ
fbem-26233	113	6	on	on	ADP
fbem-26233	113	7	listed	list	VERB
fbem-26233	113	8	companies	company	NOUN
fbem-26233	113	9	,	,	PUNCT
fbem-26233	113	10	especially	especially	ADV
fbem-26233	113	11	those	those	PRON
fbem-26233	113	12	controlled	control	VERB
fbem-26233	113	13	by	by	ADP
fbem-26233	113	14	banks	bank	NOUN
fbem-26233	113	15	or	or	CCONJ
fbem-26233	113	16	other	other	ADJ
fbem-26233	113	17	financial	financial	ADJ
fbem-26233	113	18	companies	company	NOUN
fbem-26233	113	19	.	.	PUNCT
fbem-26233	114	1	however	however	ADV
fbem-26233	114	2	,	,	PUNCT
fbem-26233	114	3	there	there	PRON
fbem-26233	114	4	is	be	VERB
fbem-26233	114	5	a	a	DET
fbem-26233	114	6	lack	lack	NOUN
fbem-26233	114	7	of	of	ADP
fbem-26233	114	8	research	research	NOUN
fbem-26233	114	9	focusing	focus	VERB
fbem-26233	114	10	on	on	ADP
fbem-26233	114	11	other	other	ADJ
fbem-26233	114	12	organizations	organization	NOUN
fbem-26233	114	13	.	.	PUNCT
fbem-26233	115	1	this	this	PRON
fbem-26233	115	2	may	may	AUX
fbem-26233	115	3	be	be	AUX
fbem-26233	115	4	because	because	SCONJ
fbem-26233	115	5	the	the	DET
fbem-26233	115	6	2008	2008	NUM
fbem-26233	115	7	financial	financial	ADJ
fbem-26233	115	8	crisis	crisis	NOUN
fbem-26233	115	9	had	have	VERB
fbem-26233	115	10	the	the	DET
fbem-26233	115	11	most	most	ADV
fbem-26233	115	12	direct	direct	ADJ
fbem-26233	115	13	and	and	CCONJ
fbem-26233	115	14	severe	severe	ADJ
fbem-26233	115	15	impact	impact	NOUN
fbem-26233	115	16	on	on	ADP
fbem-26233	115	17	securities	security	NOUN
fbem-26233	115	18	trading	trading	NOUN
fbem-26233	115	19	activities	activity	NOUN
fbem-26233	115	20	and	and	CCONJ
fbem-26233	115	21	the	the	DET
fbem-26233	115	22	stock	stock	NOUN
fbem-26233	115	23	market	market	NOUN
fbem-26233	115	24	,	,	PUNCT
fbem-26233	115	25	so	so	ADV
fbem-26233	115	26	focusing	focus	VERB
fbem-26233	115	27	on	on	ADP
fbem-26233	115	28	listed	list	VERB
fbem-26233	115	29	companies	company	NOUN
fbem-26233	115	30	is	be	AUX
fbem-26233	115	31	more	more	ADV
fbem-26233	115	32	representative	representative	ADJ
fbem-26233	115	33	.	.	PUNCT
fbem-26233	116	1	meanwhile	meanwhile	ADV
fbem-26233	116	2	,	,	PUNCT
fbem-26233	116	3	compared	compare	VERB
fbem-26233	116	4	with	with	ADP
fbem-26233	116	5	non	non	ADJ
fbem-26233	116	6	-	-	ADJ
fbem-26233	116	7	listed	listed	ADJ
fbem-26233	116	8	companies	company	NOUN
fbem-26233	116	9	,	,	PUNCT
fbem-26233	116	10	data	datum	NOUN
fbem-26233	116	11	acquisition	acquisition	NOUN
fbem-26233	116	12	for	for	ADP
fbem-26233	116	13	listed	list	VERB
fbem-26233	116	14	companies	company	NOUN
fbem-26233	116	15	is	be	AUX
fbem-26233	116	16	relatively	relatively	ADV
fbem-26233	116	17	easy	easy	ADJ
fbem-26233	116	18	.	.	PUNCT
fbem-26233	117	1	in	in	ADP
fbem-26233	117	2	addition	addition	NOUN
fbem-26233	117	3	,	,	PUNCT
fbem-26233	117	4	limited	limited	ADJ
fbem-26233	117	5	research	research	NOUN
fbem-26233	117	6	has	have	AUX
fbem-26233	117	7	focused	focus	VERB
fbem-26233	117	8	on	on	ADP
fbem-26233	117	9	the	the	DET
fbem-26233	117	10	public	public	ADJ
fbem-26233	117	11	sector	sector	NOUN
fbem-26233	117	12	,	,	PUNCT
fbem-26233	117	13	mainly	mainly	ADV
fbem-26233	117	14	market	market	NOUN
fbem-26233	117	15	regulators	regulator	NOUN
fbem-26233	117	16	and	and	CCONJ
fbem-26233	117	17	standard	standard	ADJ
fbem-26233	117	18	setters	setter	NOUN
fbem-26233	117	19	.	.	PUNCT
fbem-26233	118	1	this	this	PRON
fbem-26233	118	2	may	may	AUX
fbem-26233	118	3	be	be	AUX
fbem-26233	118	4	because	because	SCONJ
fbem-26233	118	5	the	the	DET
fbem-26233	118	6	emergence	emergence	NOUN
fbem-26233	118	7	of	of	ADP
fbem-26233	118	8	the	the	DET
fbem-26233	118	9	2008	2008	NUM
fbem-26233	118	10	financial	financial	ADJ
fbem-26233	118	11	crisis	crisis	NOUN
fbem-26233	118	12	has	have	AUX
fbem-26233	118	13	brought	bring	VERB
fbem-26233	118	14	doubts	doubt	NOUN
fbem-26233	118	15	to	to	ADP
fbem-26233	118	16	market	market	NOUN
fbem-26233	118	17	supervision	supervision	NOUN
fbem-26233	118	18	and	and	CCONJ
fbem-26233	118	19	fva	fva	ADJ
fbem-26233	118	20	standards	standard	NOUN
fbem-26233	118	21	,	,	PUNCT
fbem-26233	118	22	so	so	SCONJ
fbem-26233	118	23	some	some	DET
fbem-26233	118	24	scholars	scholar	NOUN
fbem-26233	118	25	have	have	AUX
fbem-26233	118	26	begun	begin	VERB
fbem-26233	118	27	to	to	PART
fbem-26233	118	28	reflect	reflect	VERB
fbem-26233	118	29	on	on	ADP
fbem-26233	118	30	the	the	DET
fbem-26233	118	31	existing	exist	VERB
fbem-26233	118	32	market	market	NOUN
fbem-26233	118	33	supervision	supervision	NOUN
fbem-26233	118	34	system	system	NOUN
fbem-26233	118	35	and	and	CCONJ
fbem-26233	118	36	current	current	ADJ
fbem-26233	118	37	accounting	accounting	NOUN
fbem-26233	118	38	standards	standard	NOUN
fbem-26233	118	39	.	.	PUNCT
fbem-26233	119	1	in	in	ADP
fbem-26233	119	2	conclusion	conclusion	NOUN
fbem-26233	119	3	,	,	PUNCT
fbem-26233	119	4	in	in	ADP
fbem-26233	119	5	terms	term	NOUN
fbem-26233	119	6	of	of	ADP
fbem-26233	119	7	organizational	organizational	ADJ
fbem-26233	119	8	focus	focus	NOUN
fbem-26233	119	9	,	,	PUNCT
fbem-26233	119	10	existing	exist	VERB
fbem-26233	119	11	research	research	NOUN
fbem-26233	119	12	focuses	focus	VERB
fbem-26233	119	13	on	on	ADP
fbem-26233	119	14	listed	list	VERB
fbem-26233	119	15	companies	company	NOUN
fbem-26233	119	16	,	,	PUNCT
fbem-26233	119	17	limited	limited	ADJ
fbem-26233	119	18	research	research	NOUN
fbem-26233	119	19	focuses	focus	VERB
fbem-26233	119	20	on	on	ADP
fbem-26233	119	21	the	the	DET
fbem-26233	119	22	public	public	ADJ
fbem-26233	119	23	sector	sector	NOUN
fbem-26233	119	24	,	,	PUNCT
fbem-26233	119	25	and	and	CCONJ
fbem-26233	119	26	lacks	lack	VERB
fbem-26233	119	27	attention	attention	NOUN
fbem-26233	119	28	to	to	ADP
fbem-26233	119	29	other	other	ADJ
fbem-26233	119	30	organizations	organization	NOUN
fbem-26233	119	31	.	.	PUNCT
fbem-26233	120	1	table	table	NOUN
fbem-26233	120	2	3	3	NUM
fbem-26233	120	3	.	.	PUNCT
fbem-26233	120	4	organizational	organizational	ADJ
fbem-26233	120	5	focus	focus	NOUN
fbem-26233	120	6	table	table	NOUN
fbem-26233	120	7	organizational	organizational	ADJ
fbem-26233	120	8	focus	focus	NOUN
fbem-26233	120	9	number	number	NOUN
fbem-26233	120	10	(	(	PUNCT
fbem-26233	120	11	no	no	NOUN
fbem-26233	120	12	.	.	PUNCT
fbem-26233	120	13	)	)	PUNCT
fbem-26233	121	1	proportion	proportion	NOUN
fbem-26233	121	2	(	(	PUNCT
fbem-26233	121	3	%	%	INTJ
fbem-26233	121	4	)	)	PUNCT
fbem-26233	121	5	a1	a1	NOUN
fbem-26233	121	6	public	public	ADJ
fbem-26233	121	7	list	list	NOUN
fbem-26233	121	8	14	14	NUM
fbem-26233	121	9	70	70	NUM
fbem-26233	121	10	a2	a2	PROPN
fbem-26233	121	11	public	public	ADJ
fbem-26233	121	12	sector	sector	NOUN
fbem-26233	121	13	4	4	NUM
fbem-26233	121	14	20	20	NUM
fbem-26233	121	15	a3	a3	NOUN
fbem-26233	121	16	not	not	PART
fbem-26233	121	17	related	relate	VERB
fbem-26233	121	18	to	to	ADP
fbem-26233	121	19	the	the	DET
fbem-26233	121	20	organizations	organization	NOUN
fbem-26233	121	21	2	2	NUM
fbem-26233	121	22	10	10	NUM
fbem-26233	121	23	4.1.2	4.1.2	NUM
fbem-26233	121	24	.	.	PUNCT
fbem-26233	121	25	location	location	NOUN
fbem-26233	121	26	of	of	ADP
fbem-26233	121	27	fva	fva	NOUN
fbem-26233	121	28	and	and	CCONJ
fbem-26233	121	29	the	the	DET
fbem-26233	121	30	2008	2008	NUM
fbem-26233	121	31	financial	financial	ADJ
fbem-26233	121	32	crisis	crisis	NOUN
fbem-26233	121	33	literature	literature	NOUN
fbem-26233	121	34	table	table	NOUN
fbem-26233	121	35	4	4	NUM
fbem-26233	121	36	research	research	NOUN
fbem-26233	121	37	location	location	NOUN
fbem-26233	121	38	table	table	NOUN
fbem-26233	121	39	shows	show	VERB
fbem-26233	121	40	the	the	DET
fbem-26233	121	41	location	location	NOUN
fbem-26233	121	42	of	of	ADP
fbem-26233	121	43	researches	research	NOUN
fbem-26233	121	44	on	on	ADP
fbem-26233	121	45	fva	fva	VERB
fbem-26233	121	46	and	and	CCONJ
fbem-26233	121	47	the	the	DET
fbem-26233	121	48	2008	2008	NUM
fbem-26233	121	49	financial	financial	ADJ
fbem-26233	121	50	crisis	crisis	NOUN
fbem-26233	121	51	.	.	PUNCT
fbem-26233	122	1	according	accord	VERB
fbem-26233	122	2	to	to	ADP
fbem-26233	122	3	table	table	NOUN
fbem-26233	122	4	4	4	NUM
fbem-26233	122	5	research	research	NOUN
fbem-26233	122	6	location	location	NOUN
fbem-26233	122	7	table	table	NOUN
fbem-26233	122	8	,	,	PUNCT
fbem-26233	122	9	there	there	PRON
fbem-26233	122	10	are	be	VERB
fbem-26233	122	11	four	four	NUM
fbem-26233	122	12	types	type	NOUN
fbem-26233	122	13	of	of	ADP
fbem-26233	122	14	locations	location	NOUN
fbem-26233	122	15	,	,	PUNCT
fbem-26233	122	16	‘	'	PUNCT
fbem-26233	122	17	north	north	PROPN
fbem-26233	122	18	america	america	PROPN
fbem-26233	122	19	’	'	PUNCT
fbem-26233	122	20	,	,	PUNCT
fbem-26233	122	21	‘	'	PUNCT
fbem-26233	122	22	australasia	australasia	NOUN
fbem-26233	122	23	’	'	PUNCT
fbem-26233	122	24	,	,	PUNCT
fbem-26233	122	25	‘	'	PUNCT
fbem-26233	122	26	continental	continental	PROPN
fbem-26233	122	27	europe	europe	PROPN
fbem-26233	122	28	’	'	PUNCT
fbem-26233	122	29	and	and	CCONJ
fbem-26233	122	30	‘	'	PUNCT
fbem-26233	122	31	south	south	PROPN
fbem-26233	122	32	africa	africa	PROPN
fbem-26233	122	33	’	'	PUNCT
fbem-26233	122	34	in	in	ADP
fbem-26233	122	35	the	the	DET
fbem-26233	122	36	20	20	NUM
fbem-26233	122	37	articles	article	NOUN
fbem-26233	122	38	.	.	PUNCT
fbem-26233	123	1	among	among	ADP
fbem-26233	123	2	the	the	DET
fbem-26233	123	3	20	20	NUM
fbem-26233	123	4	articles	article	NOUN
fbem-26233	123	5	,	,	PUNCT
fbem-26233	123	6	north	north	PROPN
fbem-26233	123	7	america	america	PROPN
fbem-26233	123	8	was	be	AUX
fbem-26233	123	9	the	the	DET
fbem-26233	123	10	most	most	ADV
fbem-26233	123	11	common	common	ADJ
fbem-26233	123	12	location	location	NOUN
fbem-26233	123	13	for	for	ADP
fbem-26233	123	14	research	research	NOUN
fbem-26233	123	15	on	on	ADP
fbem-26233	123	16	fva	fva	VERB
fbem-26233	123	17	in	in	ADP
fbem-26233	123	18	the	the	DET
fbem-26233	123	19	2008	2008	NUM
fbem-26233	123	20	financial	financial	ADJ
fbem-26233	123	21	crisis	crisis	NOUN
fbem-26233	123	22	,	,	PUNCT
fbem-26233	123	23	and	and	CCONJ
fbem-26233	123	24	9	9	NUM
fbem-26233	123	25	out	out	ADP
fbem-26233	123	26	of	of	ADP
fbem-26233	123	27	20	20	NUM
fbem-26233	123	28	researches	research	NOUN
fbem-26233	123	29	conducted	conduct	VERB
fbem-26233	123	30	in	in	ADP
fbem-26233	123	31	north	north	PROPN
fbem-26233	123	32	america	america	PROPN
fbem-26233	123	33	,	,	PUNCT
fbem-26233	123	34	accounting	account	VERB
fbem-26233	123	35	for	for	ADP
fbem-26233	123	36	as	as	ADV
fbem-26233	123	37	much	much	ADJ
fbem-26233	123	38	as	as	ADP
fbem-26233	123	39	45	45	NUM
fbem-26233	123	40	%	%	NOUN
fbem-26233	123	41	.	.	PUNCT
fbem-26233	124	1	in	in	ADP
fbem-26233	124	2	addition	addition	NOUN
fbem-26233	124	3	,	,	PUNCT
fbem-26233	124	4	4	4	NUM
fbem-26233	124	5	researches	research	NOUN
fbem-26233	124	6	conducted	conduct	VERB
fbem-26233	124	7	in	in	ADP
fbem-26233	124	8	australasia	australasia	PROPN
fbem-26233	124	9	,	,	PUNCT
fbem-26233	124	10	accounting	account	VERB
fbem-26233	124	11	for	for	ADP
fbem-26233	124	12	20	20	NUM
fbem-26233	124	13	%	%	NOUN
fbem-26233	124	14	,	,	PUNCT
fbem-26233	124	15	6	6	NUM
fbem-26233	124	16	researches	research	NOUN
fbem-26233	124	17	conducted	conduct	VERB
fbem-26233	124	18	in	in	ADP
fbem-26233	124	19	continental	continental	PROPN
fbem-26233	124	20	europe	europe	PROPN
fbem-26233	124	21	,	,	PUNCT
fbem-26233	124	22	accounting	account	VERB
fbem-26233	124	23	for	for	ADP
fbem-26233	124	24	30	30	NUM
fbem-26233	124	25	%	%	NOUN
fbem-26233	124	26	and	and	CCONJ
fbem-26233	124	27	1	1	NUM
fbem-26233	124	28	research	research	NOUN
fbem-26233	124	29	conducted	conduct	VERB
fbem-26233	124	30	in	in	ADP
fbem-26233	124	31	south	south	PROPN
fbem-26233	124	32	africa	africa	PROPN
fbem-26233	124	33	,	,	PUNCT
fbem-26233	124	34	accounting	account	VERB
fbem-26233	124	35	for	for	ADP
fbem-26233	124	36	5	5	NUM
fbem-26233	124	37	%	%	NOUN
fbem-26233	124	38	.	.	PUNCT
fbem-26233	125	1	in	in	ADP
fbem-26233	125	2	terms	term	NOUN
fbem-26233	125	3	of	of	ADP
fbem-26233	125	4	location	location	NOUN
fbem-26233	125	5	,	,	PUNCT
fbem-26233	125	6	researches	research	VERB
fbem-26233	125	7	on	on	ADP
fbem-26233	125	8	fva	fva	VERB
fbem-26233	125	9	during	during	ADP
fbem-26233	125	10	the	the	DET
fbem-26233	125	11	2008	2008	NUM
fbem-26233	125	12	financial	financial	ADJ
fbem-26233	125	13	crisis	crisis	NOUN
fbem-26233	125	14	show	show	VERB
fbem-26233	125	15	a	a	DET
fbem-26233	125	16	clear	clear	ADJ
fbem-26233	125	17	order	order	NOUN
fbem-26233	125	18	,	,	PUNCT
fbem-26233	125	19	with	with	ADP
fbem-26233	125	20	north	north	PROPN
fbem-26233	125	21	america	america	PROPN
fbem-26233	125	22	being	be	AUX
fbem-26233	125	23	the	the	DET
fbem-26233	125	24	most	most	ADV
fbem-26233	125	25	common	common	ADJ
fbem-26233	125	26	location	location	NOUN
fbem-26233	125	27	for	for	ADP
fbem-26233	125	28	research	research	NOUN
fbem-26233	125	29	to	to	PART
fbem-26233	125	30	be	be	AUX
fbem-26233	125	31	conducted	conduct	VERB
fbem-26233	125	32	,	,	PUNCT
fbem-26233	125	33	followed	follow	VERB
fbem-26233	125	34	by	by	ADP
fbem-26233	125	35	continental	continental	PROPN
fbem-26233	125	36	europe	europe	PROPN
fbem-26233	125	37	,	,	PUNCT
fbem-26233	125	38	australasia	australasia	PROPN
fbem-26233	125	39	,	,	PUNCT
fbem-26233	125	40	and	and	CCONJ
fbem-26233	125	41	south	south	PROPN
fbem-26233	125	42	africa	africa	PROPN
fbem-26233	125	43	.	.	PUNCT
fbem-26233	126	1	this	this	DET
fbem-26233	126	2	order	order	NOUN
fbem-26233	126	3	is	be	AUX
fbem-26233	126	4	basically	basically	ADV
fbem-26233	126	5	consistent	consistent	ADJ
fbem-26233	126	6	with	with	ADP
fbem-26233	126	7	the	the	DET
fbem-26233	126	8	degree	degree	NOUN
fbem-26233	126	9	of	of	ADP
fbem-26233	126	10	impact	impact	NOUN
fbem-26233	126	11	of	of	ADP
fbem-26233	126	12	the	the	DET
fbem-26233	126	13	2008	2008	NUM
fbem-26233	126	14	financial	financial	ADJ
fbem-26233	126	15	crisis	crisis	NOUN
fbem-26233	126	16	on	on	ADP
fbem-26233	126	17	different	different	ADJ
fbem-26233	126	18	locations	location	NOUN
fbem-26233	126	19	.	.	PUNCT
fbem-26233	127	1	north	north	PROPN
fbem-26233	127	2	america	america	PROPN
fbem-26233	127	3	is	be	AUX
fbem-26233	127	4	the	the	DET
fbem-26233	127	5	most	most	ADV
fbem-26233	127	6	common	common	ADJ
fbem-26233	127	7	location	location	NOUN
fbem-26233	127	8	for	for	ADP
fbem-26233	127	9	research	research	NOUN
fbem-26233	127	10	execution	execution	NOUN
fbem-26233	127	11	.	.	PUNCT
fbem-26233	128	1	it	it	PRON
fbem-26233	128	2	is	be	AUX
fbem-26233	128	3	the	the	DET
fbem-26233	128	4	source	source	NOUN
fbem-26233	128	5	of	of	ADP
fbem-26233	128	6	the	the	DET
fbem-26233	128	7	2008	2008	NUM
fbem-26233	128	8	financial	financial	ADJ
fbem-26233	128	9	crisis	crisis	NOUN
fbem-26233	128	10	,	,	PUNCT
fbem-26233	128	11	and	and	CCONJ
fbem-26233	128	12	its	its	PRON
fbem-26233	128	13	financial	financial	ADJ
fbem-26233	128	14	system	system	NOUN
fbem-26233	128	15	and	and	CCONJ
fbem-26233	128	16	capital	capital	NOUN
fbem-26233	128	17	market	market	NOUN
fbem-26233	128	18	were	be	AUX
fbem-26233	128	19	the	the	DET
fbem-26233	128	20	most	most	ADV
fbem-26233	128	21	severely	severely	ADV
fbem-26233	128	22	affected	affect	VERB
fbem-26233	128	23	by	by	ADP
fbem-26233	128	24	the	the	DET
fbem-26233	128	25	2008	2008	NUM
fbem-26233	128	26	financial	financial	ADJ
fbem-26233	128	27	crisis	crisis	NOUN
fbem-26233	128	28	.	.	PUNCT
fbem-26233	129	1	after	after	SCONJ
fbem-26233	129	2	the	the	DET
fbem-26233	129	3	2008	2008	NUM
fbem-26233	129	4	financial	financial	ADJ
fbem-26233	129	5	crisis	crisis	NOUN
fbem-26233	129	6	broke	break	VERB
fbem-26233	129	7	out	out	ADP
fbem-26233	129	8	in	in	ADP
fbem-26233	129	9	north	north	PROPN
fbem-26233	129	10	america	america	PROPN
fbem-26233	129	11	,	,	PUNCT
fbem-26233	129	12	the	the	DET
fbem-26233	129	13	collapse	collapse	NOUN
fbem-26233	129	14	of	of	ADP
fbem-26233	129	15	the	the	DET
fbem-26233	129	16	entire	entire	ADJ
fbem-26233	129	17	financial	financial	ADJ
fbem-26233	129	18	system	system	NOUN
fbem-26233	129	19	first	first	ADV
fbem-26233	129	20	spread	spread	VERB
fbem-26233	129	21	to	to	ADP
fbem-26233	129	22	the	the	DET
fbem-26233	129	23	european	european	ADJ
fbem-26233	129	24	continent	continent	NOUN
fbem-26233	129	25	because	because	SCONJ
fbem-26233	129	26	europe	europe	PROPN
fbem-26233	129	27	has	have	VERB
fbem-26233	129	28	many	many	ADJ
fbem-26233	129	29	countries	country	NOUN
fbem-26233	129	30	that	that	PRON
fbem-26233	129	31	are	be	AUX
fbem-26233	129	32	highly	highly	ADV
fbem-26233	129	33	integrated	integrate	VERB
fbem-26233	129	34	with	with	ADP
fbem-26233	129	35	the	the	DET
fbem-26233	129	36	us	us	PROPN
fbem-26233	129	37	financial	financial	ADJ
fbem-26233	129	38	market	market	NOUN
fbem-26233	130	1	[	[	X
fbem-26233	130	2	26	26	NUM
fbem-26233	130	3	]	]	PUNCT
fbem-26233	130	4	.	.	PUNCT
fbem-26233	131	1	therefore	therefore	ADV
fbem-26233	131	2	,	,	PUNCT
fbem-26233	131	3	the	the	DET
fbem-26233	131	4	european	european	PROPN
fbem-26233	131	5	continent	continent	PROPN
fbem-26233	131	6	became	become	VERB
fbem-26233	131	7	the	the	DET
fbem-26233	131	8	second	second	ADV
fbem-26233	131	9	-	-	PUNCT
fbem-26233	131	10	ranked	rank	VERB
fbem-26233	131	11	research	research	NOUN
fbem-26233	131	12	execution	execution	NOUN
fbem-26233	131	13	location	location	NOUN
fbem-26233	131	14	.	.	PUNCT
fbem-26233	132	1	however	however	ADV
fbem-26233	132	2	,	,	PUNCT
fbem-26233	132	3	compared	compare	VERB
fbem-26233	132	4	with	with	ADP
fbem-26233	132	5	the	the	DET
fbem-26233	132	6	european	european	PROPN
fbem-26233	132	7	continent	continent	NOUN
fbem-26233	132	8	,	,	PUNCT
fbem-26233	132	9	the	the	DET
fbem-26233	132	10	financial	financial	ADJ
fbem-26233	132	11	systems	system	NOUN
fbem-26233	132	12	of	of	ADP
fbem-26233	132	13	australasia	australasia	PROPN
fbem-26233	132	14	and	and	CCONJ
fbem-26233	132	15	south	south	PROPN
fbem-26233	132	16	africa	africa	PROPN
fbem-26233	132	17	are	be	AUX
fbem-26233	132	18	more	more	ADV
fbem-26233	132	19	conservative	conservative	ADJ
fbem-26233	132	20	and	and	CCONJ
fbem-26233	132	21	independent	independent	ADJ
fbem-26233	132	22	,	,	PUNCT
fbem-26233	132	23	with	with	ADP
fbem-26233	132	24	fewer	few	ADJ
fbem-26233	132	25	financial	financial	ADJ
fbem-26233	132	26	industry	industry	NOUN
fbem-26233	132	27	companies	company	NOUN
fbem-26233	132	28	and	and	CCONJ
fbem-26233	132	29	a	a	DET
fbem-26233	132	30	low	low	ADJ
fbem-26233	132	31	degree	degree	NOUN
fbem-26233	132	32	of	of	ADP
fbem-26233	132	33	integration	integration	NOUN
fbem-26233	132	34	with	with	ADP
fbem-26233	132	35	the	the	DET
fbem-26233	132	36	us	us	PROPN
fbem-26233	132	37	financial	financial	ADJ
fbem-26233	132	38	market	market	NOUN
fbem-26233	132	39	.	.	PUNCT
fbem-26233	133	1	therefore	therefore	ADV
fbem-26233	133	2	,	,	PUNCT
fbem-26233	133	3	australasia	australasia	PROPN
fbem-26233	133	4	and	and	CCONJ
fbem-26233	133	5	south	south	PROPN
fbem-26233	133	6	africa	africa	PROPN
fbem-26233	133	7	were	be	AUX
fbem-26233	133	8	less	less	ADV
fbem-26233	133	9	affected	affect	VERB
fbem-26233	133	10	by	by	ADP
fbem-26233	133	11	the	the	DET
fbem-26233	133	12	2008	2008	NUM
fbem-26233	133	13	financial	financial	ADJ
fbem-26233	133	14	crisis	crisis	NOUN
fbem-26233	133	15	and	and	CCONJ
fbem-26233	133	16	became	become	VERB
fbem-26233	133	17	the	the	DET
fbem-26233	133	18	third	third	ADJ
fbem-26233	133	19	and	and	CCONJ
fbem-26233	133	20	fourth	fourth	ADJ
fbem-26233	133	21	research	research	NOUN
fbem-26233	133	22	execution	execution	NOUN
fbem-26233	133	23	locations	location	NOUN
fbem-26233	133	24	respectively	respectively	ADV
fbem-26233	133	25	.	.	PUNCT
fbem-26233	134	1	in	in	ADP
fbem-26233	134	2	conclusion	conclusion	NOUN
fbem-26233	134	3	,	,	PUNCT
fbem-26233	134	4	in	in	ADP
fbem-26233	134	5	terms	term	NOUN
fbem-26233	134	6	of	of	ADP
fbem-26233	134	7	research	research	NOUN
fbem-26233	134	8	locations	location	NOUN
fbem-26233	134	9	,	,	PUNCT
fbem-26233	134	10	the	the	DET
fbem-26233	134	11	frequency	frequency	NOUN
fbem-26233	134	12	of	of	ADP
fbem-26233	134	13	research	research	NOUN
fbem-26233	134	14	locations	location	NOUN
fbem-26233	134	15	is	be	AUX
fbem-26233	134	16	highly	highly	ADV
fbem-26233	134	17	correlated	correlate	VERB
fbem-26233	134	18	with	with	ADP
fbem-26233	134	19	the	the	DET
fbem-26233	134	20	severity	severity	NOUN
fbem-26233	134	21	of	of	ADP
fbem-26233	134	22	the	the	DET
fbem-26233	134	23	impact	impact	NOUN
fbem-26233	134	24	of	of	ADP
fbem-26233	134	25	the	the	DET
fbem-26233	134	26	2008	2008	NUM
fbem-26233	134	27	financial	financial	ADJ
fbem-26233	134	28	crisis	crisis	NOUN
fbem-26233	134	29	on	on	ADP
fbem-26233	134	30	the	the	DET
fbem-26233	134	31	locations	location	NOUN
fbem-26233	134	32	.	.	PUNCT
fbem-26233	135	1	table	table	NOUN
fbem-26233	135	2	4	4	NUM
fbem-26233	135	3	.	.	PUNCT
fbem-26233	135	4	research	research	NOUN
fbem-26233	135	5	location	location	NOUN
fbem-26233	135	6	table	table	NOUN
fbem-26233	135	7	location	location	NOUN
fbem-26233	135	8	number	number	NOUN
fbem-26233	135	9	(	(	PUNCT
fbem-26233	135	10	no	no	NOUN
fbem-26233	135	11	.	.	PUNCT
fbem-26233	135	12	)	)	PUNCT
fbem-26233	136	1	proportion	proportion	NOUN
fbem-26233	136	2	(	(	PUNCT
fbem-26233	136	3	%	%	INTJ
fbem-26233	136	4	)	)	PUNCT
fbem-26233	136	5	b1	b1	PROPN
fbem-26233	136	6	north	north	PROPN
fbem-26233	136	7	america	america	PROPN
fbem-26233	136	8	9	9	NUM
fbem-26233	136	9	45	45	NUM
fbem-26233	136	10	b2	b2	NOUN
fbem-26233	136	11	australasia	australasia	NOUN
fbem-26233	136	12	4	4	NUM
fbem-26233	136	13	20	20	NUM
fbem-26233	136	14	b3	b3	PROPN
fbem-26233	136	15	continental	continental	PROPN
fbem-26233	136	16	europe	europe	PROPN
fbem-26233	136	17	6	6	NUM
fbem-26233	136	18	30	30	NUM
fbem-26233	136	19	b4	b4	PROPN
fbem-26233	136	20	south	south	PROPN
fbem-26233	136	21	africa	africa	PROPN
fbem-26233	136	22	1	1	NUM
fbem-26233	136	23	5	5	NUM
fbem-26233	136	24	4.1.3	4.1.3	NUM
fbem-26233	136	25	.	.	PUNCT
fbem-26233	137	1	research	research	NOUN
fbem-26233	137	2	method	method	NOUN
fbem-26233	137	3	of	of	ADP
fbem-26233	137	4	fva	fva	NOUN
fbem-26233	137	5	and	and	CCONJ
fbem-26233	137	6	the	the	DET
fbem-26233	137	7	2008	2008	NUM
fbem-26233	137	8	financial	financial	ADJ
fbem-26233	137	9	crisis	crisis	NOUN
fbem-26233	137	10	literature	literature	NOUN
fbem-26233	137	11	table	table	NOUN
fbem-26233	137	12	5	5	NUM
fbem-26233	137	13	research	research	NOUN
fbem-26233	137	14	method	method	NOUN
fbem-26233	137	15	table	table	NOUN
fbem-26233	137	16	shows	show	VERB
fbem-26233	137	17	research	research	NOUN
fbem-26233	137	18	methods	method	NOUN
fbem-26233	137	19	of	of	ADP
fbem-26233	137	20	researches	research	NOUN
fbem-26233	137	21	on	on	ADP
fbem-26233	137	22	fva	fva	VERB
fbem-26233	137	23	and	and	CCONJ
fbem-26233	137	24	the	the	DET
fbem-26233	137	25	2008	2008	NUM
fbem-26233	137	26	financial	financial	ADJ
fbem-26233	137	27	crisis	crisis	NOUN
fbem-26233	137	28	.	.	PUNCT
fbem-26233	138	1	according	accord	VERB
fbem-26233	138	2	to	to	ADP
fbem-26233	138	3	table	table	NOUN
fbem-26233	138	4	5	5	NUM
fbem-26233	138	5	research	research	NOUN
fbem-26233	138	6	method	method	NOUN
fbem-26233	138	7	table	table	NOUN
fbem-26233	138	8	,	,	PUNCT
fbem-26233	138	9	there	there	PRON
fbem-26233	138	10	are	be	VERB
fbem-26233	138	11	four	four	NUM
fbem-26233	138	12	types	type	NOUN
fbem-26233	138	13	of	of	ADP
fbem-26233	138	14	research	research	NOUN
fbem-26233	138	15	methods	method	NOUN
fbem-26233	138	16	,	,	PUNCT
fbem-26233	138	17	‘	'	PUNCT
fbem-26233	138	18	content	content	NOUN
fbem-26233	138	19	analysis	analysis	NOUN
fbem-26233	138	20	(	(	PUNCT
fbem-26233	138	21	or	or	CCONJ
fbem-26233	138	22	historical	historical	ADJ
fbem-26233	138	23	analysis	analysis	NOUN
fbem-26233	138	24	)	)	PUNCT
fbem-26233	138	25	’	'	PUNCT
fbem-26233	138	26	,	,	PUNCT
fbem-26233	138	27	‘	'	PUNCT
fbem-26233	138	28	empirical	empirical	ADJ
fbem-26233	138	29	study	study	NOUN
fbem-26233	138	30	’	'	PUNCT
fbem-26233	138	31	,	,	PUNCT
fbem-26233	138	32	‘	'	PUNCT
fbem-26233	138	33	commentary	commentary	NOUN
fbem-26233	138	34	(	(	PUNCT
fbem-26233	138	35	or	or	CCONJ
fbem-26233	138	36	normative	normative	ADJ
fbem-26233	138	37	)	)	PUNCT
fbem-26233	138	38	’	'	PUNCT
fbem-26233	138	39	and	and	CCONJ
fbem-26233	138	40	‘	'	PUNCT
fbem-26233	138	41	literature	literature	NOUN
fbem-26233	138	42	review	review	NOUN
fbem-26233	138	43	’	'	PUNCT
fbem-26233	138	44	in	in	ADP
fbem-26233	138	45	the	the	DET
fbem-26233	138	46	20	20	NUM
fbem-26233	138	47	articles	article	NOUN
fbem-26233	138	48	.	.	PUNCT
fbem-26233	139	1	among	among	ADP
fbem-26233	139	2	the	the	DET
fbem-26233	139	3	20	20	NUM
fbem-26233	139	4	articles	article	NOUN
fbem-26233	139	5	,	,	PUNCT
fbem-26233	139	6	empirical	empirical	ADJ
fbem-26233	139	7	study	study	NOUN
fbem-26233	139	8	was	be	AUX
fbem-26233	139	9	the	the	DET
fbem-26233	139	10	most	most	ADV
fbem-26233	139	11	common	common	ADJ
fbem-26233	139	12	research	research	NOUN
fbem-26233	139	13	method	method	NOUN
fbem-26233	139	14	for	for	ADP
fbem-26233	139	15	research	research	NOUN
fbem-26233	139	16	on	on	ADP
fbem-26233	139	17	fva	fva	VERB
fbem-26233	139	18	in	in	ADP
fbem-26233	139	19	the	the	DET
fbem-26233	139	20	2008	2008	NUM
fbem-26233	139	21	financial	financial	ADJ
fbem-26233	139	22	crisis	crisis	NOUN
fbem-26233	139	23	,	,	PUNCT
fbem-26233	139	24	and	and	CCONJ
fbem-26233	139	25	10	10	NUM
fbem-26233	139	26	out	out	ADP
fbem-26233	139	27	of	of	ADP
fbem-26233	139	28	20	20	NUM
fbem-26233	139	29	researches	research	NOUN
fbem-26233	139	30	used	use	VERB
fbem-26233	139	31	empirical	empirical	ADJ
fbem-26233	139	32	study	study	NOUN
fbem-26233	139	33	method	method	NOUN
fbem-26233	139	34	,	,	PUNCT
fbem-26233	139	35	accounting	account	VERB
fbem-26233	139	36	for	for	ADP
fbem-26233	139	37	as	as	ADV
fbem-26233	139	38	much	much	ADJ
fbem-26233	139	39	as	as	ADP
fbem-26233	139	40	50	50	NUM
fbem-26233	139	41	%	%	NOUN
fbem-26233	139	42	.	.	PUNCT
fbem-26233	140	1	in	in	ADP
fbem-26233	140	2	addition	addition	NOUN
fbem-26233	140	3	,	,	PUNCT
fbem-26233	140	4	3	3	NUM
fbem-26233	140	5	researches	research	NOUN
fbem-26233	140	6	used	use	VERB
fbem-26233	140	7	content	content	NOUN
fbem-26233	140	8	analysis	analysis	NOUN
fbem-26233	140	9	(	(	PUNCT
fbem-26233	140	10	or	or	CCONJ
fbem-26233	140	11	historical	historical	ADJ
fbem-26233	140	12	analysis	analysis	NOUN
fbem-26233	140	13	)	)	PUNCT
fbem-26233	140	14	method	method	NOUN
fbem-26233	140	15	,	,	PUNCT
fbem-26233	140	16	accounting	account	VERB
fbem-26233	140	17	for	for	ADP
fbem-26233	140	18	15	15	NUM
fbem-26233	140	19	%	%	NOUN
fbem-26233	140	20	,	,	PUNCT
fbem-26233	140	21	3	3	NUM
fbem-26233	140	22	researches	research	NOUN
fbem-26233	140	23	used	use	VERB
fbem-26233	140	24	commentary	commentary	NOUN
fbem-26233	140	25	(	(	PUNCT
fbem-26233	140	26	or	or	CCONJ
fbem-26233	140	27	normative	normative	ADJ
fbem-26233	140	28	)	)	PUNCT
fbem-26233	140	29	method	method	NOUN
fbem-26233	140	30	,	,	PUNCT
fbem-26233	140	31	accounting	account	VERB
fbem-26233	140	32	for	for	ADP
fbem-26233	140	33	15	15	NUM
fbem-26233	140	34	%	%	NOUN
fbem-26233	140	35	and	and	CCONJ
fbem-26233	140	36	4	4	NUM
fbem-26233	140	37	researches	research	NOUN
fbem-26233	140	38	used	use	VERB
fbem-26233	140	39	literature	literature	NOUN
fbem-26233	140	40	review	review	NOUN
fbem-26233	140	41	method	method	NOUN
fbem-26233	140	42	,	,	PUNCT
fbem-26233	140	43	accounting	account	VERB
fbem-26233	140	44	for	for	ADP
fbem-26233	140	45	20	20	NUM
fbem-26233	140	46	%	%	NOUN
fbem-26233	140	47	.	.	PUNCT
fbem-26233	141	1	in	in	ADP
fbem-26233	141	2	terms	term	NOUN
fbem-26233	141	3	of	of	ADP
fbem-26233	141	4	research	research	NOUN
fbem-26233	141	5	method	method	NOUN
fbem-26233	141	6	,	,	PUNCT
fbem-26233	141	7	researches	research	VERB
fbem-26233	141	8	on	on	ADP
fbem-26233	141	9	fva	fva	VERB
fbem-26233	141	10	during	during	ADP
fbem-26233	141	11	the	the	DET
fbem-26233	141	12	2008	2008	NUM
fbem-26233	141	13	financial	financial	ADJ
fbem-26233	141	14	crisis	crisis	NOUN
fbem-26233	141	15	show	show	VERB
fbem-26233	141	16	that	that	SCONJ
fbem-26233	141	17	empirical	empirical	ADJ
fbem-26233	141	18	study	study	NOUN
fbem-26233	141	19	is	be	AUX
fbem-26233	141	20	dominant	dominant	ADJ
fbem-26233	141	21	,	,	PUNCT
fbem-26233	141	22	with	with	ADP
fbem-26233	141	23	other	other	ADJ
fbem-26233	141	24	research	research	NOUN
fbem-26233	141	25	methods	method	NOUN
fbem-26233	141	26	being	be	AUX
fbem-26233	141	27	used	use	VERB
fbem-26233	141	28	on	on	ADP
fbem-26233	141	29	average	average	ADJ
fbem-26233	141	30	.	.	PUNCT
fbem-26233	142	1	the	the	DET
fbem-26233	142	2	reason	reason	NOUN
fbem-26233	142	3	why	why	SCONJ
fbem-26233	142	4	empirical	empirical	ADJ
fbem-26233	142	5	study	study	NOUN
fbem-26233	142	6	has	have	AUX
fbem-26233	142	7	become	become	VERB
fbem-26233	142	8	the	the	DET
fbem-26233	142	9	dominant	dominant	ADJ
fbem-26233	142	10	research	research	NOUN
fbem-26233	142	11	method	method	NOUN
fbem-26233	142	12	may	may	AUX
fbem-26233	142	13	be	be	AUX
fbem-26233	142	14	that	that	SCONJ
fbem-26233	142	15	fva	fva	NOUN
fbem-26233	142	16	was	be	AUX
fbem-26233	142	17	controversial	controversial	ADJ
fbem-26233	142	18	during	during	ADP
fbem-26233	142	19	the	the	DET
fbem-26233	142	20	2008	2008	NUM
fbem-26233	142	21	financial	financial	ADJ
fbem-26233	142	22	crisis	crisis	NOUN
fbem-26233	142	23	,	,	PUNCT
fbem-26233	142	24	and	and	CCONJ
fbem-26233	142	25	the	the	DET
fbem-26233	142	26	controversy	controversy	NOUN
fbem-26233	142	27	led	lead	VERB
fbem-26233	142	28	scholars	scholar	NOUN
fbem-26233	142	29	to	to	PART
fbem-26233	142	30	explore	explore	VERB
fbem-26233	142	31	the	the	DET
fbem-26233	142	32	causal	causal	ADJ
fbem-26233	142	33	relationship	relationship	NOUN
fbem-26233	142	34	between	between	ADP
fbem-26233	142	35	fva	fva	NOUN
fbem-26233	142	36	and	and	CCONJ
fbem-26233	142	37	the	the	DET
fbem-26233	142	38	2008	2008	NUM
fbem-26233	142	39	financial	financial	ADJ
fbem-26233	142	40	crisis	crisis	NOUN
fbem-26233	142	41	.	.	PUNCT
fbem-26233	143	1	compared	compare	VERB
fbem-26233	143	2	with	with	ADP
fbem-26233	143	3	other	other	ADJ
fbem-26233	143	4	research	research	NOUN
fbem-26233	143	5	methods	method	NOUN
fbem-26233	143	6	,	,	PUNCT
fbem-26233	143	7	empirical	empirical	ADJ
fbem-26233	143	8	study	study	NOUN
fbem-26233	143	9	is	be	AUX
fbem-26233	143	10	often	often	ADV
fbem-26233	143	11	replicable	replicable	ADJ
fbem-26233	143	12	and	and	CCONJ
fbem-26233	143	13	neutral	neutral	ADJ
fbem-26233	143	14	,	,	PUNCT
fbem-26233	143	15	and	and	CCONJ
fbem-26233	143	16	is	be	AUX
fbem-26233	143	17	very	very	ADV
fbem-26233	143	18	suitable	suitable	ADJ
fbem-26233	143	19	for	for	ADP
fbem-26233	143	20	exploring	explore	VERB
fbem-26233	143	21	the	the	DET
fbem-26233	143	22	relationship	relationship	NOUN
fbem-26233	143	23	between	between	ADP
fbem-26233	143	24	variables	variable	NOUN
fbem-26233	143	25	[	[	X
fbem-26233	143	26	27	27	NUM
fbem-26233	143	27	]	]	PUNCT
fbem-26233	143	28	.	.	PUNCT
fbem-26233	144	1	therefore	therefore	ADV
fbem-26233	144	2	,	,	PUNCT
fbem-26233	144	3	the	the	DET
fbem-26233	144	4	conclusions	conclusion	NOUN
fbem-26233	144	5	drawn	draw	VERB
fbem-26233	144	6	are	be	AUX
fbem-26233	144	7	more	more	ADV
fbem-26233	144	8	convincing	convincing	ADJ
fbem-26233	144	9	and	and	CCONJ
fbem-26233	144	10	universal	universal	ADJ
fbem-26233	144	11	.	.	PUNCT
fbem-26233	145	1	in	in	ADP
fbem-26233	145	2	addition	addition	NOUN
fbem-26233	145	3	,	,	PUNCT
fbem-26233	145	4	the	the	DET
fbem-26233	145	5	reason	reason	NOUN
fbem-26233	145	6	why	why	SCONJ
fbem-26233	145	7	literature	literature	NOUN
fbem-26233	145	8	review	review	NOUN
fbem-26233	145	9	is	be	AUX
fbem-26233	145	10	ranked	rank	VERB
fbem-26233	145	11	as	as	ADP
fbem-26233	145	12	the	the	DET
fbem-26233	145	13	second	second	ADJ
fbem-26233	145	14	research	research	NOUN
fbem-26233	145	15	method	method	NOUN
fbem-26233	145	16	may	may	AUX
fbem-26233	145	17	be	be	AUX
fbem-26233	145	18	that	that	SCONJ
fbem-26233	145	19	literature	literature	NOUN
fbem-26233	145	20	review	review	NOUN
fbem-26233	145	21	is	be	AUX
fbem-26233	145	22	more	more	ADV
fbem-26233	145	23	suitable	suitable	ADJ
fbem-26233	145	24	for	for	ADP
fbem-26233	145	25	summarizing	summarize	VERB
fbem-26233	145	26	the	the	DET
fbem-26233	145	27	research	research	NOUN
fbem-26233	145	28	results	result	NOUN
fbem-26233	145	29	of	of	ADP
fbem-26233	145	30	a	a	DET
fbem-26233	145	31	period	period	NOUN
fbem-26233	145	32	of	of	ADP
fbem-26233	145	33	time	time	NOUN
fbem-26233	145	34	,	,	PUNCT
fbem-26233	145	35	pointing	point	VERB
fbem-26233	145	36	out	out	ADP
fbem-26233	145	37	the	the	DET
fbem-26233	145	38	conflicts	conflict	NOUN
fbem-26233	145	39	and	and	CCONJ
fbem-26233	145	40	gaps	gap	NOUN
fbem-26233	145	41	in	in	ADP
fbem-26233	145	42	current	current	ADJ
fbem-26233	145	43	research	research	NOUN
fbem-26233	145	44	.	.	PUNCT
fbem-26233	146	1	at	at	ADP
fbem-26233	146	2	the	the	DET
fbem-26233	146	3	same	same	ADJ
fbem-26233	146	4	time	time	NOUN
fbem-26233	146	5	,	,	PUNCT
fbem-26233	146	6	for	for	ADP
fbem-26233	146	7	a	a	DET
fbem-26233	146	8	novice	novice	NOUN
fbem-26233	146	9	researcher	researcher	NOUN
fbem-26233	146	10	,	,	PUNCT
fbem-26233	146	11	literature	literature	PROPN
fbem-26233	146	12	review	review	NOUN
fbem-26233	146	13	articles	article	NOUN
fbem-26233	146	14	are	be	AUX
fbem-26233	146	15	the	the	DET
fbem-26233	146	16	fastest	fast	ADJ
fbem-26233	146	17	way	way	NOUN
fbem-26233	146	18	to	to	PART
fbem-26233	146	19	understand	understand	VERB
fbem-26233	146	20	and	and	CCONJ
fbem-26233	146	21	grasp	grasp	VERB
fbem-26233	146	22	the	the	DET
fbem-26233	146	23	current	current	ADJ
fbem-26233	146	24	research	research	NOUN
fbem-26233	146	25	status	status	NOUN
fbem-26233	146	26	and	and	CCONJ
fbem-26233	146	27	future	future	ADJ
fbem-26233	146	28	research	research	NOUN
fbem-26233	146	29	opportunities	opportunity	NOUN
fbem-26233	146	30	[	[	X
fbem-26233	146	31	28	28	NUM
fbem-26233	146	32	]	]	PUNCT
fbem-26233	146	33	.	.	PUNCT
fbem-26233	147	1	therefore	therefore	ADV
fbem-26233	147	2	,	,	PUNCT
fbem-26233	147	3	articles	article	NOUN
fbem-26233	147	4	that	that	PRON
fbem-26233	147	5	use	use	VERB
fbem-26233	147	6	literature	literature	NOUN
fbem-26233	147	7	review	review	NOUN
fbem-26233	147	8	research	research	NOUN
fbem-26233	147	9	methods	method	NOUN
fbem-26233	147	10	also	also	ADV
fbem-26233	147	11	have	have	VERB
fbem-26233	147	12	a	a	DET
fbem-26233	147	13	slight	slight	ADJ
fbem-26233	147	14	advantage	advantage	NOUN
fbem-26233	147	15	in	in	ADP
fbem-26233	147	16	citations	citation	NOUN
fbem-26233	147	17	over	over	ADP
fbem-26233	147	18	articles	article	NOUN
fbem-26233	147	19	using	use	VERB
fbem-26233	147	20	other	other	ADJ
fbem-26233	147	21	research	research	NOUN
fbem-26233	147	22	methods	method	NOUN
fbem-26233	147	23	.	.	PUNCT
fbem-26233	148	1	finally	finally	ADV
fbem-26233	148	2	,	,	PUNCT
fbem-26233	148	3	content	content	VERB
fbem-26233	148	4	analysis	analysis	NOUN
fbem-26233	148	5	(	(	PUNCT
fbem-26233	148	6	or	or	CCONJ
fbem-26233	148	7	historical	historical	ADJ
fbem-26233	148	8	analysis	analysis	NOUN
fbem-26233	148	9	)	)	PUNCT
fbem-26233	148	10	and	and	CCONJ
fbem-26233	148	11	commentary	commentary	NOUN
fbem-26233	148	12	(	(	PUNCT
fbem-26233	148	13	or	or	CCONJ
fbem-26233	148	14	normative	normative	ADJ
fbem-26233	148	15	)	)	PUNCT
fbem-26233	148	16	also	also	ADV
fbem-26233	148	17	have	have	VERB
fbem-26233	148	18	a	a	DET
fbem-26233	148	19	place	place	NOUN
fbem-26233	148	20	in	in	ADP
fbem-26233	148	21	research	research	NOUN
fbem-26233	148	22	methods	method	NOUN
fbem-26233	148	23	.	.	PUNCT
fbem-26233	149	1	both	both	PRON
fbem-26233	149	2	content	content	VERB
fbem-26233	149	3	analysis	analysis	NOUN
fbem-26233	149	4	(	(	PUNCT
fbem-26233	149	5	or	or	CCONJ
fbem-26233	149	6	historical	historical	ADJ
fbem-26233	149	7	analysis	analysis	NOUN
fbem-26233	149	8	)	)	PUNCT
fbem-26233	149	9	and	and	CCONJ
fbem-26233	149	10	commentary	commentary	NOUN
fbem-26233	149	11	(	(	PUNCT
fbem-26233	149	12	or	or	CCONJ
fbem-26233	149	13	normative	normative	ADJ
fbem-26233	149	14	)	)	PUNCT
fbem-26233	149	15	are	be	AUX
fbem-26233	149	16	typical	typical	ADJ
fbem-26233	149	17	qualitative	qualitative	ADJ
fbem-26233	149	18	research	research	NOUN
fbem-26233	149	19	methods	method	NOUN
fbem-26233	149	20	.	.	PUNCT
fbem-26233	150	1	although	although	SCONJ
fbem-26233	150	2	187	187	NUM
fbem-26233	150	3	they	they	PRON
fbem-26233	150	4	are	be	AUX
fbem-26233	150	5	not	not	PART
fbem-26233	150	6	as	as	ADV
fbem-26233	150	7	accurate	accurate	ADJ
fbem-26233	150	8	as	as	ADP
fbem-26233	150	9	quantitative	quantitative	ADJ
fbem-26233	150	10	research	research	NOUN
fbem-26233	150	11	methods	method	NOUN
fbem-26233	150	12	such	such	ADJ
fbem-26233	150	13	as	as	ADP
fbem-26233	150	14	empirical	empirical	ADJ
fbem-26233	150	15	research	research	NOUN
fbem-26233	150	16	in	in	ADP
fbem-26233	150	17	testing	test	VERB
fbem-26233	150	18	causal	causal	ADJ
fbem-26233	150	19	relationships	relationship	NOUN
fbem-26233	150	20	,	,	PUNCT
fbem-26233	150	21	they	they	PRON
fbem-26233	150	22	can	can	AUX
fbem-26233	150	23	provide	provide	VERB
fbem-26233	150	24	in	in	ADP
fbem-26233	150	25	-	-	PUNCT
fbem-26233	150	26	depth	depth	NOUN
fbem-26233	150	27	analysis	analysis	NOUN
fbem-26233	150	28	and	and	CCONJ
fbem-26233	150	29	conclusions	conclusion	NOUN
fbem-26233	150	30	based	base	VERB
fbem-26233	150	31	on	on	ADP
fbem-26233	150	32	the	the	DET
fbem-26233	150	33	researcher	researcher	NOUN
fbem-26233	150	34	's	's	PART
fbem-26233	150	35	personal	personal	ADJ
fbem-26233	150	36	perception	perception	NOUN
fbem-26233	150	37	[	[	X
fbem-26233	150	38	29	29	NUM
fbem-26233	150	39	]	]	PUNCT
fbem-26233	150	40	.	.	PUNCT
fbem-26233	151	1	therefore	therefore	ADV
fbem-26233	151	2	,	,	PUNCT
fbem-26233	151	3	although	although	SCONJ
fbem-26233	151	4	content	content	NOUN
fbem-26233	151	5	analysis	analysis	NOUN
fbem-26233	151	6	(	(	PUNCT
fbem-26233	151	7	or	or	CCONJ
fbem-26233	151	8	historical	historical	ADJ
fbem-26233	151	9	analysis	analysis	NOUN
fbem-26233	151	10	)	)	PUNCT
fbem-26233	151	11	and	and	CCONJ
fbem-26233	151	12	commentary	commentary	NOUN
fbem-26233	151	13	(	(	PUNCT
fbem-26233	151	14	or	or	CCONJ
fbem-26233	151	15	normative	normative	ADJ
fbem-26233	151	16	)	)	PUNCT
fbem-26233	151	17	are	be	AUX
fbem-26233	151	18	not	not	PART
fbem-26233	151	19	the	the	DET
fbem-26233	151	20	dominant	dominant	ADJ
fbem-26233	151	21	research	research	NOUN
fbem-26233	151	22	methods	method	NOUN
fbem-26233	151	23	,	,	PUNCT
fbem-26233	151	24	they	they	PRON
fbem-26233	151	25	also	also	ADV
fbem-26233	151	26	have	have	VERB
fbem-26233	151	27	important	important	ADJ
fbem-26233	151	28	supplementary	supplementary	ADJ
fbem-26233	151	29	significance	significance	NOUN
fbem-26233	151	30	.	.	PUNCT
fbem-26233	152	1	in	in	ADP
fbem-26233	152	2	conclusion	conclusion	NOUN
fbem-26233	152	3	,	,	PUNCT
fbem-26233	152	4	in	in	ADP
fbem-26233	152	5	terms	term	NOUN
fbem-26233	152	6	of	of	ADP
fbem-26233	152	7	research	research	NOUN
fbem-26233	152	8	methods	method	NOUN
fbem-26233	152	9	,	,	PUNCT
fbem-26233	152	10	empirical	empirical	ADJ
fbem-26233	152	11	study	study	NOUN
fbem-26233	152	12	is	be	AUX
fbem-26233	152	13	the	the	DET
fbem-26233	152	14	dominant	dominant	ADJ
fbem-26233	152	15	research	research	NOUN
fbem-26233	152	16	method	method	NOUN
fbem-26233	152	17	,	,	PUNCT
fbem-26233	152	18	but	but	CCONJ
fbem-26233	152	19	there	there	PRON
fbem-26233	152	20	are	be	VERB
fbem-26233	152	21	also	also	ADV
fbem-26233	152	22	qualitative	qualitative	ADJ
fbem-26233	152	23	research	research	NOUN
fbem-26233	152	24	methods	method	NOUN
fbem-26233	152	25	such	such	ADJ
fbem-26233	152	26	as	as	ADP
fbem-26233	152	27	literature	literature	NOUN
fbem-26233	152	28	review	review	NOUN
fbem-26233	152	29	,	,	PUNCT
fbem-26233	152	30	content	content	NOUN
fbem-26233	152	31	analysis	analysis	NOUN
fbem-26233	152	32	(	(	PUNCT
fbem-26233	152	33	or	or	CCONJ
fbem-26233	152	34	historical	historical	ADJ
fbem-26233	152	35	analysis	analysis	NOUN
fbem-26233	152	36	)	)	PUNCT
fbem-26233	152	37	and	and	CCONJ
fbem-26233	152	38	commentary	commentary	NOUN
fbem-26233	152	39	(	(	PUNCT
fbem-26233	152	40	or	or	CCONJ
fbem-26233	152	41	normative	normative	ADJ
fbem-26233	152	42	)	)	PUNCT
fbem-26233	152	43	.	.	PUNCT
fbem-26233	153	1	table	table	NOUN
fbem-26233	153	2	5	5	NUM
fbem-26233	153	3	.	.	PUNCT
fbem-26233	153	4	research	research	NOUN
fbem-26233	153	5	method	method	NOUN
fbem-26233	153	6	table	table	NOUN
fbem-26233	153	7	research	research	NOUN
fbem-26233	153	8	method	method	NOUN
fbem-26233	153	9	number	number	NOUN
fbem-26233	153	10	(	(	PUNCT
fbem-26233	153	11	no	no	NOUN
fbem-26233	153	12	.	.	PUNCT
fbem-26233	153	13	)	)	PUNCT
fbem-26233	154	1	proportion	proportion	NOUN
fbem-26233	154	2	(	(	PUNCT
fbem-26233	154	3	%	%	INTJ
fbem-26233	154	4	)	)	PUNCT
fbem-26233	154	5	c1	c1	PROPN
fbem-26233	154	6	content	content	NOUN
fbem-26233	154	7	analysis	analysis	NOUN
fbem-26233	154	8	/	/	SYM
fbem-26233	154	9	historical	historical	ADJ
fbem-26233	154	10	analysis	analysis	NOUN
fbem-26233	154	11	3	3	NUM
fbem-26233	154	12	15	15	NUM
fbem-26233	154	13	c2	c2	PROPN
fbem-26233	154	14	empirical	empirical	ADJ
fbem-26233	154	15	study	study	NOUN
fbem-26233	154	16	10	10	NUM
fbem-26233	154	17	50	50	NUM
fbem-26233	154	18	c3	c3	NOUN
fbem-26233	154	19	commentary	commentary	NOUN
fbem-26233	154	20	/	/	SYM
fbem-26233	154	21	normative	normative	ADJ
fbem-26233	154	22	3	3	NUM
fbem-26233	154	23	15	15	NUM
fbem-26233	154	24	c4	c4	NOUN
fbem-26233	154	25	theoretical	theoretical	ADJ
fbem-26233	154	26	:	:	PUNCT
fbem-26233	154	27	literature	literature	NOUN
fbem-26233	154	28	review	review	VERB
fbem-26233	154	29	4	4	NUM
fbem-26233	154	30	20	20	NUM
fbem-26233	154	31	4.1.4	4.1.4	NUM
fbem-26233	154	32	.	.	PUNCT
fbem-26233	155	1	focus	focus	PROPN
fbem-26233	155	2	area	area	NOUN
fbem-26233	155	3	of	of	ADP
fbem-26233	155	4	fva	fva	NOUN
fbem-26233	155	5	and	and	CCONJ
fbem-26233	155	6	the	the	DET
fbem-26233	155	7	2008	2008	NUM
fbem-26233	155	8	financial	financial	ADJ
fbem-26233	155	9	crisis	crisis	NOUN
fbem-26233	155	10	literature	literature	NOUN
fbem-26233	155	11	table	table	NOUN
fbem-26233	155	12	6	6	NUM
fbem-26233	155	13	research	research	NOUN
fbem-26233	155	14	focus	focus	NOUN
fbem-26233	155	15	area	area	NOUN
fbem-26233	155	16	table	table	NOUN
fbem-26233	155	17	shows	show	VERB
fbem-26233	155	18	focus	focus	VERB
fbem-26233	155	19	areas	area	NOUN
fbem-26233	155	20	of	of	ADP
fbem-26233	155	21	researches	research	NOUN
fbem-26233	155	22	on	on	ADP
fbem-26233	155	23	fva	fva	VERB
fbem-26233	155	24	and	and	CCONJ
fbem-26233	155	25	the	the	DET
fbem-26233	155	26	2008	2008	NUM
fbem-26233	155	27	financial	financial	ADJ
fbem-26233	155	28	crisis	crisis	NOUN
fbem-26233	155	29	.	.	PUNCT
fbem-26233	156	1	according	accord	VERB
fbem-26233	156	2	to	to	ADP
fbem-26233	156	3	table	table	NOUN
fbem-26233	156	4	6	6	NUM
fbem-26233	156	5	research	research	NOUN
fbem-26233	156	6	focus	focus	NOUN
fbem-26233	156	7	area	area	NOUN
fbem-26233	156	8	table	table	NOUN
fbem-26233	156	9	,	,	PUNCT
fbem-26233	156	10	there	there	PRON
fbem-26233	156	11	are	be	VERB
fbem-26233	156	12	three	three	NUM
fbem-26233	156	13	types	type	NOUN
fbem-26233	156	14	of	of	ADP
fbem-26233	156	15	research	research	NOUN
fbem-26233	156	16	focus	focus	NOUN
fbem-26233	156	17	areas	area	NOUN
fbem-26233	156	18	,	,	PUNCT
fbem-26233	156	19	‘	'	PUNCT
fbem-26233	156	20	fva	fva	VERB
fbem-26233	156	21	exacerbating	exacerbate	VERB
fbem-26233	156	22	the	the	DET
fbem-26233	156	23	2008	2008	NUM
fbem-26233	156	24	financial	financial	ADJ
fbem-26233	156	25	crisis	crisis	NOUN
fbem-26233	156	26	’	'	PUNCT
fbem-26233	156	27	,	,	PUNCT
fbem-26233	156	28	‘	'	PUNCT
fbem-26233	156	29	fva	fva	VERB
fbem-26233	156	30	not	not	PART
fbem-26233	156	31	exacerbating	exacerbate	VERB
fbem-26233	156	32	the	the	DET
fbem-26233	156	33	2008	2008	NUM
fbem-26233	156	34	financial	financial	ADJ
fbem-26233	156	35	crisis	crisis	NOUN
fbem-26233	156	36	’	'	PUNCT
fbem-26233	156	37	and	and	CCONJ
fbem-26233	156	38	‘	'	PUNCT
fbem-26233	156	39	summary	summary	NOUN
fbem-26233	156	40	of	of	ADP
fbem-26233	156	41	previous	previous	ADJ
fbem-26233	156	42	researches	research	NOUN
fbem-26233	156	43	’	'	PUNCT
fbem-26233	156	44	in	in	ADP
fbem-26233	156	45	the	the	DET
fbem-26233	156	46	20	20	NUM
fbem-26233	156	47	articles	article	NOUN
fbem-26233	156	48	.	.	PUNCT
fbem-26233	157	1	among	among	ADP
fbem-26233	157	2	the	the	DET
fbem-26233	157	3	20	20	NUM
fbem-26233	157	4	articles	article	NOUN
fbem-26233	157	5	,	,	PUNCT
fbem-26233	157	6	empirical	empirical	ADJ
fbem-26233	157	7	study	study	NOUN
fbem-26233	157	8	was	be	AUX
fbem-26233	157	9	the	the	DET
fbem-26233	157	10	most	most	ADV
fbem-26233	157	11	common	common	ADJ
fbem-26233	157	12	research	research	NOUN
fbem-26233	157	13	method	method	NOUN
fbem-26233	157	14	for	for	ADP
fbem-26233	157	15	research	research	NOUN
fbem-26233	157	16	on	on	ADP
fbem-26233	157	17	fva	fva	VERB
fbem-26233	157	18	in	in	ADP
fbem-26233	157	19	the	the	DET
fbem-26233	157	20	2008	2008	NUM
fbem-26233	157	21	financial	financial	ADJ
fbem-26233	157	22	crisis	crisis	NOUN
fbem-26233	157	23	,	,	PUNCT
fbem-26233	157	24	and	and	CCONJ
fbem-26233	157	25	11	11	NUM
fbem-26233	157	26	out	out	ADP
fbem-26233	157	27	of	of	ADP
fbem-26233	157	28	20	20	NUM
fbem-26233	157	29	researches	research	NOUN
fbem-26233	157	30	focused	focus	VERB
fbem-26233	157	31	on	on	ADP
fbem-26233	157	32	fva	fva	ADJ
fbem-26233	157	33	exacerbating	exacerbate	VERB
fbem-26233	157	34	the	the	DET
fbem-26233	157	35	2008	2008	NUM
fbem-26233	157	36	financial	financial	ADJ
fbem-26233	157	37	crisis	crisis	NOUN
fbem-26233	157	38	,	,	PUNCT
fbem-26233	157	39	accounting	account	VERB
fbem-26233	157	40	for	for	ADP
fbem-26233	157	41	as	as	ADV
fbem-26233	157	42	much	much	ADJ
fbem-26233	157	43	as	as	ADP
fbem-26233	157	44	55	55	NUM
fbem-26233	157	45	%	%	NOUN
fbem-26233	157	46	.	.	PUNCT
fbem-26233	158	1	in	in	ADP
fbem-26233	158	2	addition	addition	NOUN
fbem-26233	158	3	,	,	PUNCT
fbem-26233	158	4	5	5	NUM
fbem-26233	158	5	researches	research	NOUN
fbem-26233	158	6	focused	focus	VERB
fbem-26233	158	7	on	on	ADP
fbem-26233	158	8	fva	fva	VERB
fbem-26233	158	9	not	not	PART
fbem-26233	158	10	exacerbating	exacerbate	VERB
fbem-26233	158	11	the	the	DET
fbem-26233	158	12	2008	2008	NUM
fbem-26233	158	13	financial	financial	ADJ
fbem-26233	158	14	crisis	crisis	NOUN
fbem-26233	158	15	,	,	PUNCT
fbem-26233	158	16	accounting	account	VERB
fbem-26233	158	17	for	for	ADP
fbem-26233	158	18	25	25	NUM
fbem-26233	158	19	%	%	NOUN
fbem-26233	158	20	,	,	PUNCT
fbem-26233	158	21	4	4	NUM
fbem-26233	158	22	researches	research	NOUN
fbem-26233	158	23	focused	focus	VERB
fbem-26233	158	24	on	on	ADP
fbem-26233	158	25	summary	summary	NOUN
fbem-26233	158	26	of	of	ADP
fbem-26233	158	27	previous	previous	ADJ
fbem-26233	158	28	researches	research	NOUN
fbem-26233	158	29	,	,	PUNCT
fbem-26233	158	30	accounting	account	VERB
fbem-26233	158	31	for	for	ADP
fbem-26233	158	32	20	20	NUM
fbem-26233	158	33	%	%	NOUN
fbem-26233	158	34	.	.	PUNCT
fbem-26233	159	1	in	in	ADP
fbem-26233	159	2	order	order	NOUN
fbem-26233	159	3	to	to	PART
fbem-26233	159	4	further	far	ADV
fbem-26233	159	5	obtain	obtain	VERB
fbem-26233	159	6	more	more	ADJ
fbem-26233	159	7	details	detail	NOUN
fbem-26233	159	8	of	of	ADP
fbem-26233	159	9	focus	focus	NOUN
fbem-26233	159	10	areas	area	NOUN
fbem-26233	159	11	to	to	PART
fbem-26233	159	12	clearly	clearly	ADV
fbem-26233	159	13	answer	answer	VERB
fbem-26233	159	14	the	the	DET
fbem-26233	159	15	research	research	NOUN
fbem-26233	159	16	questions	question	NOUN
fbem-26233	159	17	,	,	PUNCT
fbem-26233	159	18	this	this	DET
fbem-26233	159	19	research	research	NOUN
fbem-26233	159	20	conducted	conduct	VERB
fbem-26233	159	21	secondary	secondary	ADJ
fbem-26233	159	22	coding	coding	NOUN
fbem-26233	159	23	for	for	ADP
fbem-26233	159	24	‘	'	PUNCT
fbem-26233	159	25	fva	fva	ADJ
fbem-26233	159	26	exacerbating	exacerbate	VERB
fbem-26233	159	27	the	the	DET
fbem-26233	159	28	2008	2008	NUM
fbem-26233	159	29	financial	financial	ADJ
fbem-26233	159	30	crisis	crisis	NOUN
fbem-26233	159	31	’	'	PUNCT
fbem-26233	159	32	and	and	CCONJ
fbem-26233	159	33	‘	'	PUNCT
fbem-26233	159	34	fva	fva	VERB
fbem-26233	159	35	not	not	PART
fbem-26233	159	36	exacerbating	exacerbate	VERB
fbem-26233	159	37	the	the	DET
fbem-26233	159	38	2008	2008	NUM
fbem-26233	159	39	financial	financial	ADJ
fbem-26233	159	40	crisis	crisis	NOUN
fbem-26233	159	41	’	'	PUNCT
fbem-26233	159	42	.	.	PUNCT
fbem-26233	160	1	according	accord	VERB
fbem-26233	160	2	to	to	ADP
fbem-26233	160	3	table	table	NOUN
fbem-26233	160	4	4	4	NUM
fbem-26233	160	5	research	research	NOUN
fbem-26233	160	6	focus	focus	NOUN
fbem-26233	160	7	area	area	NOUN
fbem-26233	160	8	table	table	NOUN
fbem-26233	160	9	,	,	PUNCT
fbem-26233	160	10	among	among	ADP
fbem-26233	160	11	the	the	DET
fbem-26233	160	12	11	11	NUM
fbem-26233	160	13	researches	research	NOUN
fbem-26233	160	14	on	on	ADP
fbem-26233	160	15	fva	fva	ADJ
fbem-26233	160	16	exacerbating	exacerbate	VERB
fbem-26233	160	17	the	the	DET
fbem-26233	160	18	2008	2008	NUM
fbem-26233	160	19	financial	financial	ADJ
fbem-26233	160	20	crisis	crisis	NOUN
fbem-26233	160	21	,	,	PUNCT
fbem-26233	160	22	5	5	NUM
fbem-26233	160	23	articles	article	NOUN
fbem-26233	160	24	focused	focus	VERB
fbem-26233	160	25	on	on	ADP
fbem-26233	160	26	valuation	valuation	NOUN
fbem-26233	160	27	,	,	PUNCT
fbem-26233	160	28	2	2	NUM
fbem-26233	160	29	articles	article	NOUN
fbem-26233	160	30	focused	focus	VERB
fbem-26233	160	31	on	on	ADP
fbem-26233	160	32	accounting	accounting	NOUN
fbem-26233	160	33	standards	standard	NOUN
fbem-26233	160	34	,	,	PUNCT
fbem-26233	160	35	2	2	NUM
fbem-26233	160	36	articles	article	NOUN
fbem-26233	160	37	focused	focus	VERB
fbem-26233	160	38	on	on	ADP
fbem-26233	160	39	financial	financial	ADJ
fbem-26233	160	40	statement	statement	NOUN
fbem-26233	160	41	stability	stability	NOUN
fbem-26233	160	42	,	,	PUNCT
fbem-26233	160	43	and	and	CCONJ
fbem-26233	160	44	2	2	NUM
fbem-26233	160	45	articles	article	NOUN
fbem-26233	160	46	focused	focus	VERB
fbem-26233	160	47	on	on	ADP
fbem-26233	160	48	pro	pro	ADJ
fbem-26233	160	49	-	-	ADJ
fbem-26233	160	50	cyclical	cyclical	ADJ
fbem-26233	160	51	contagion	contagion	NOUN
fbem-26233	160	52	.	.	PUNCT
fbem-26233	161	1	they	they	PRON
fbem-26233	161	2	accounted	account	VERB
fbem-26233	161	3	for	for	ADP
fbem-26233	161	4	25	25	NUM
fbem-26233	161	5	%	%	NOUN
fbem-26233	161	6	,	,	PUNCT
fbem-26233	161	7	10	10	NUM
fbem-26233	161	8	%	%	NOUN
fbem-26233	161	9	,	,	PUNCT
fbem-26233	161	10	10	10	NUM
fbem-26233	161	11	%	%	NOUN
fbem-26233	161	12	and	and	CCONJ
fbem-26233	161	13	10	10	NUM
fbem-26233	161	14	%	%	NOUN
fbem-26233	161	15	of	of	ADP
fbem-26233	161	16	the	the	DET
fbem-26233	161	17	total	total	ADJ
fbem-26233	161	18	20	20	NUM
fbem-26233	161	19	articles	article	NOUN
fbem-26233	161	20	respectively	respectively	ADV
fbem-26233	161	21	.	.	PUNCT
fbem-26233	162	1	among	among	ADP
fbem-26233	162	2	the	the	DET
fbem-26233	162	3	5	5	NUM
fbem-26233	162	4	researches	research	NOUN
fbem-26233	162	5	on	on	ADP
fbem-26233	162	6	fva	fva	ADJ
fbem-26233	162	7	exacerbating	exacerbate	VERB
fbem-26233	162	8	the	the	DET
fbem-26233	162	9	2008	2008	NUM
fbem-26233	162	10	financial	financial	ADJ
fbem-26233	162	11	crisis	crisis	NOUN
fbem-26233	162	12	,	,	PUNCT
fbem-26233	162	13	4	4	NUM
fbem-26233	162	14	articles	article	NOUN
fbem-26233	162	15	focused	focus	VERB
fbem-26233	162	16	on	on	ADP
fbem-26233	162	17	financial	financial	ADJ
fbem-26233	162	18	regulation	regulation	NOUN
fbem-26233	162	19	and	and	CCONJ
fbem-26233	162	20	1	1	NUM
fbem-26233	162	21	article	article	NOUN
fbem-26233	162	22	focused	focus	VERB
fbem-26233	162	23	on	on	ADP
fbem-26233	162	24	predictive	predictive	ADJ
fbem-26233	162	25	ability	ability	NOUN
fbem-26233	162	26	.	.	PUNCT
fbem-26233	163	1	they	they	PRON
fbem-26233	163	2	accounted	account	VERB
fbem-26233	163	3	for	for	ADP
fbem-26233	163	4	20	20	NUM
fbem-26233	163	5	%	%	NOUN
fbem-26233	163	6	and	and	CCONJ
fbem-26233	163	7	10	10	NUM
fbem-26233	163	8	%	%	NOUN
fbem-26233	163	9	of	of	ADP
fbem-26233	163	10	the	the	DET
fbem-26233	163	11	total	total	ADJ
fbem-26233	163	12	20	20	NUM
fbem-26233	163	13	articles	article	NOUN
fbem-26233	163	14	respectively	respectively	ADV
fbem-26233	163	15	.	.	PUNCT
fbem-26233	164	1	the	the	DET
fbem-26233	164	2	insights	insight	NOUN
fbem-26233	164	3	into	into	ADP
fbem-26233	164	4	the	the	DET
fbem-26233	164	5	focus	focus	NOUN
fbem-26233	164	6	areas	area	NOUN
fbem-26233	164	7	reflect	reflect	VERB
fbem-26233	164	8	the	the	DET
fbem-26233	164	9	controversy	controversy	NOUN
fbem-26233	164	10	in	in	ADP
fbem-26233	164	11	the	the	DET
fbem-26233	164	12	research	research	NOUN
fbem-26233	164	13	of	of	ADP
fbem-26233	164	14	fva	fva	VERB
fbem-26233	164	15	during	during	ADP
fbem-26233	164	16	the	the	DET
fbem-26233	164	17	2008	2008	NUM
fbem-26233	164	18	financial	financial	ADJ
fbem-26233	164	19	crisis	crisis	NOUN
fbem-26233	164	20	.	.	PUNCT
fbem-26233	165	1	excluding	exclude	VERB
fbem-26233	165	2	the	the	DET
fbem-26233	165	3	4	4	NUM
fbem-26233	165	4	articles	article	NOUN
fbem-26233	165	5	that	that	PRON
fbem-26233	165	6	summarized	summarize	VERB
fbem-26233	165	7	previous	previous	ADJ
fbem-26233	165	8	research	research	NOUN
fbem-26233	165	9	,	,	PUNCT
fbem-26233	165	10	the	the	DET
fbem-26233	165	11	controversy	controversy	NOUN
fbem-26233	165	12	in	in	ADP
fbem-26233	165	13	the	the	DET
fbem-26233	165	14	remaining	remain	VERB
fbem-26233	165	15	16	16	NUM
fbem-26233	165	16	articles	article	NOUN
fbem-26233	165	17	is	be	AUX
fbem-26233	165	18	whether	whether	SCONJ
fbem-26233	165	19	fva	fva	VERB
fbem-26233	165	20	exacerbated	exacerbate	VERB
fbem-26233	165	21	the	the	DET
fbem-26233	165	22	2008	2008	NUM
fbem-26233	165	23	financial	financial	ADJ
fbem-26233	165	24	crisis	crisis	NOUN
fbem-26233	165	25	.	.	PUNCT
fbem-26233	166	1	those	those	PRON
fbem-26233	166	2	who	who	PRON
fbem-26233	166	3	hold	hold	VERB
fbem-26233	166	4	the	the	DET
fbem-26233	166	5	view	view	NOUN
fbem-26233	166	6	that	that	SCONJ
fbem-26233	166	7	fva	fva	VERB
fbem-26233	166	8	exacerbated	exacerbate	VERB
fbem-26233	166	9	the	the	DET
fbem-26233	166	10	2008	2008	NUM
fbem-26233	166	11	financial	financial	ADJ
fbem-26233	166	12	crisis	crisis	NOUN
fbem-26233	166	13	are	be	AUX
fbem-26233	166	14	called	call	VERB
fbem-26233	166	15	critics	critic	NOUN
fbem-26233	166	16	,	,	PUNCT
fbem-26233	166	17	while	while	SCONJ
fbem-26233	166	18	those	those	PRON
fbem-26233	166	19	who	who	PRON
fbem-26233	166	20	hold	hold	VERB
fbem-26233	166	21	the	the	DET
fbem-26233	166	22	view	view	NOUN
fbem-26233	166	23	that	that	SCONJ
fbem-26233	166	24	fva	fva	NOUN
fbem-26233	166	25	did	do	AUX
fbem-26233	166	26	not	not	PART
fbem-26233	166	27	exacerbate	exacerbate	VERB
fbem-26233	166	28	the	the	DET
fbem-26233	166	29	2008	2008	NUM
fbem-26233	166	30	financial	financial	ADJ
fbem-26233	166	31	crisis	crisis	NOUN
fbem-26233	166	32	are	be	AUX
fbem-26233	166	33	called	call	VERB
fbem-26233	166	34	defenders	defender	NOUN
fbem-26233	166	35	.	.	PUNCT
fbem-26233	167	1	roughly	roughly	ADV
fbem-26233	167	2	speaking	speak	VERB
fbem-26233	167	3	,	,	PUNCT
fbem-26233	167	4	the	the	DET
fbem-26233	167	5	number	number	NOUN
fbem-26233	167	6	of	of	ADP
fbem-26233	167	7	critics	critic	NOUN
fbem-26233	167	8	is	be	AUX
fbem-26233	167	9	twice	twice	DET
fbem-26233	167	10	that	that	PRON
fbem-26233	167	11	of	of	ADP
fbem-26233	167	12	defenders	defender	NOUN
fbem-26233	167	13	,	,	PUNCT
fbem-26233	167	14	which	which	PRON
fbem-26233	167	15	shows	show	VERB
fbem-26233	167	16	that	that	SCONJ
fbem-26233	167	17	the	the	DET
fbem-26233	167	18	view	view	NOUN
fbem-26233	167	19	that	that	PRON
fbem-26233	167	20	fva	fva	VERB
fbem-26233	167	21	exacerbated	exacerbate	VERB
fbem-26233	167	22	the	the	DET
fbem-26233	167	23	2008	2008	NUM
fbem-26233	167	24	financial	financial	ADJ
fbem-26233	167	25	crisis	crisis	NOUN
fbem-26233	167	26	has	have	VERB
fbem-26233	167	27	a	a	DET
fbem-26233	167	28	greater	great	ADJ
fbem-26233	167	29	influence	influence	NOUN
fbem-26233	167	30	.	.	PUNCT
fbem-26233	168	1	in	in	ADP
fbem-26233	168	2	terms	term	NOUN
fbem-26233	168	3	of	of	ADP
fbem-26233	168	4	content	content	NOUN
fbem-26233	168	5	,	,	PUNCT
fbem-26233	168	6	nearly	nearly	ADV
fbem-26233	168	7	half	half	NOUN
fbem-26233	168	8	of	of	ADP
fbem-26233	168	9	the	the	DET
fbem-26233	168	10	critics	critic	NOUN
fbem-26233	168	11	believe	believe	VERB
fbem-26233	168	12	that	that	SCONJ
fbem-26233	168	13	the	the	DET
fbem-26233	168	14	valuation	valuation	NOUN
fbem-26233	168	15	of	of	ADP
fbem-26233	168	16	assets	asset	NOUN
fbem-26233	168	17	by	by	ADP
fbem-26233	168	18	fva	fva	ADJ
fbem-26233	168	19	does	do	AUX
fbem-26233	168	20	not	not	PART
fbem-26233	168	21	reflect	reflect	VERB
fbem-26233	168	22	their	their	PRON
fbem-26233	168	23	true	true	ADJ
fbem-26233	168	24	value	value	NOUN
fbem-26233	168	25	,	,	PUNCT
fbem-26233	168	26	but	but	CCONJ
fbem-26233	168	27	its	its	PRON
fbem-26233	168	28	valuation	valuation	NOUN
fbem-26233	168	29	failure	failure	NOUN
fbem-26233	168	30	exacerbated	exacerbate	VERB
fbem-26233	168	31	the	the	DET
fbem-26233	168	32	2008	2008	NUM
fbem-26233	168	33	financial	financial	ADJ
fbem-26233	168	34	crisis	crisis	NOUN
fbem-26233	168	35	.	.	PUNCT
fbem-26233	169	1	in	in	ADP
fbem-26233	169	2	addition	addition	NOUN
fbem-26233	169	3	,	,	PUNCT
fbem-26233	169	4	nearly	nearly	ADV
fbem-26233	169	5	a	a	PRON
fbem-26233	169	6	quarter	quarter	NOUN
fbem-26233	169	7	of	of	ADP
fbem-26233	169	8	the	the	DET
fbem-26233	169	9	critics	critic	NOUN
fbem-26233	169	10	believe	believe	VERB
fbem-26233	169	11	that	that	SCONJ
fbem-26233	169	12	the	the	DET
fbem-26233	169	13	defects	defect	NOUN
fbem-26233	169	14	of	of	ADP
fbem-26233	169	15	the	the	DET
fbem-26233	169	16	fva	fva	VERB
fbem-26233	169	17	standards	standard	NOUN
fbem-26233	169	18	themselves	themselves	PRON
fbem-26233	169	19	,	,	PUNCT
fbem-26233	169	20	such	such	ADJ
fbem-26233	169	21	as	as	ADP
fbem-26233	169	22	unclear	unclear	ADJ
fbem-26233	169	23	statements	statement	NOUN
fbem-26233	169	24	,	,	PUNCT
fbem-26233	169	25	have	have	AUX
fbem-26233	169	26	led	lead	VERB
fbem-26233	169	27	to	to	ADP
fbem-26233	169	28	confusion	confusion	NOUN
fbem-26233	169	29	in	in	ADP
fbem-26233	169	30	the	the	DET
fbem-26233	169	31	practice	practice	NOUN
fbem-26233	169	32	of	of	ADP
fbem-26233	169	33	fva	fva	NOUN
fbem-26233	169	34	,	,	PUNCT
fbem-26233	169	35	which	which	PRON
fbem-26233	169	36	in	in	ADP
fbem-26233	169	37	turn	turn	NOUN
fbem-26233	169	38	exacerbated	exacerbate	VERB
fbem-26233	169	39	the	the	DET
fbem-26233	169	40	2008	2008	NUM
fbem-26233	169	41	financial	financial	ADJ
fbem-26233	169	42	crisis	crisis	NOUN
fbem-26233	169	43	.	.	PUNCT
fbem-26233	170	1	moreover	moreover	ADV
fbem-26233	170	2	,	,	PUNCT
fbem-26233	170	3	nearly	nearly	ADV
fbem-26233	170	4	a	a	PRON
fbem-26233	170	5	quarter	quarter	NOUN
fbem-26233	170	6	of	of	ADP
fbem-26233	170	7	the	the	DET
fbem-26233	170	8	critics	critic	NOUN
fbem-26233	170	9	believe	believe	VERB
fbem-26233	170	10	that	that	SCONJ
fbem-26233	170	11	the	the	DET
fbem-26233	170	12	method	method	NOUN
fbem-26233	170	13	of	of	ADP
fbem-26233	170	14	measuring	measure	VERB
fbem-26233	170	15	fva	fva	VERB
fbem-26233	170	16	at	at	ADP
fbem-26233	170	17	market	market	NOUN
fbem-26233	170	18	prices	price	NOUN
fbem-26233	170	19	will	will	AUX
fbem-26233	170	20	cause	cause	VERB
fbem-26233	170	21	drastic	drastic	ADJ
fbem-26233	170	22	fluctuations	fluctuation	NOUN
fbem-26233	170	23	in	in	ADP
fbem-26233	170	24	the	the	DET
fbem-26233	170	25	book	book	NOUN
fbem-26233	170	26	value	value	NOUN
fbem-26233	170	27	of	of	ADP
fbem-26233	170	28	financial	financial	ADJ
fbem-26233	170	29	statements	statement	NOUN
fbem-26233	170	30	,	,	PUNCT
fbem-26233	170	31	disrupt	disrupt	VERB
fbem-26233	170	32	the	the	DET
fbem-26233	170	33	financial	financial	ADJ
fbem-26233	170	34	market	market	NOUN
fbem-26233	170	35	,	,	PUNCT
fbem-26233	170	36	and	and	CCONJ
fbem-26233	170	37	thus	thus	ADV
fbem-26233	170	38	exacerbate	exacerbate	VERB
fbem-26233	170	39	the	the	DET
fbem-26233	170	40	2008	2008	NUM
fbem-26233	170	41	financial	financial	ADJ
fbem-26233	170	42	crisis	crisis	NOUN
fbem-26233	170	43	.	.	PUNCT
fbem-26233	171	1	finally	finally	ADV
fbem-26233	171	2	,	,	PUNCT
fbem-26233	171	3	nearly	nearly	ADV
fbem-26233	171	4	a	a	PRON
fbem-26233	171	5	quarter	quarter	NOUN
fbem-26233	171	6	of	of	ADP
fbem-26233	171	7	the	the	DET
fbem-26233	171	8	critics	critic	NOUN
fbem-26233	171	9	believe	believe	VERB
fbem-26233	171	10	that	that	SCONJ
fbem-26233	171	11	the	the	DET
fbem-26233	171	12	pro	pro	ADJ
fbem-26233	171	13	-	-	ADJ
fbem-26233	171	14	cyclical	cyclical	ADJ
fbem-26233	171	15	contagion	contagion	NOUN
fbem-26233	171	16	of	of	ADP
fbem-26233	171	17	fva	fva	NOUN
fbem-26233	171	18	exacerbated	exacerbate	VERB
fbem-26233	171	19	the	the	DET
fbem-26233	171	20	2008	2008	NUM
fbem-26233	171	21	financial	financial	ADJ
fbem-26233	171	22	crisis	crisis	NOUN
fbem-26233	171	23	,	,	PUNCT
fbem-26233	171	24	that	that	ADV
fbem-26233	171	25	is	is	ADV
fbem-26233	171	26	,	,	PUNCT
fbem-26233	171	27	the	the	DET
fbem-26233	171	28	fluctuations	fluctuation	NOUN
fbem-26233	171	29	in	in	ADP
fbem-26233	171	30	the	the	DET
fbem-26233	171	31	financial	financial	ADJ
fbem-26233	171	32	market	market	NOUN
fbem-26233	171	33	are	be	AUX
fbem-26233	171	34	amplified	amplify	VERB
fbem-26233	171	35	by	by	ADP
fbem-26233	171	36	fair	fair	ADJ
fbem-26233	171	37	value	value	NOUN
fbem-26233	171	38	at	at	ADP
fbem-26233	171	39	different	different	ADJ
fbem-26233	171	40	stages	stage	NOUN
fbem-26233	171	41	of	of	ADP
fbem-26233	171	42	the	the	DET
fbem-26233	171	43	economic	economic	ADJ
fbem-26233	171	44	cycle	cycle	NOUN
fbem-26233	171	45	,	,	PUNCT
fbem-26233	171	46	exacerbating	exacerbate	VERB
fbem-26233	171	47	market	market	NOUN
fbem-26233	171	48	volatility	volatility	NOUN
fbem-26233	171	49	.	.	PUNCT
fbem-26233	172	1	as	as	ADP
fbem-26233	172	2	for	for	ADP
fbem-26233	172	3	the	the	DET
fbem-26233	172	4	defenders	defender	NOUN
fbem-26233	172	5	,	,	PUNCT
fbem-26233	172	6	four	four	NUM
fbem-26233	172	7	fifths	fifth	NOUN
fbem-26233	172	8	of	of	ADP
fbem-26233	172	9	them	they	PRON
fbem-26233	172	10	believe	believe	VERB
fbem-26233	172	11	that	that	SCONJ
fbem-26233	172	12	fva	fva	NOUN
fbem-26233	172	13	is	be	AUX
fbem-26233	172	14	just	just	ADV
fbem-26233	172	15	a	a	DET
fbem-26233	172	16	neutral	neutral	ADJ
fbem-26233	172	17	measurement	measurement	NOUN
fbem-26233	172	18	method	method	NOUN
fbem-26233	172	19	,	,	PUNCT
fbem-26233	172	20	and	and	CCONJ
fbem-26233	172	21	the	the	DET
fbem-26233	172	22	failure	failure	NOUN
fbem-26233	172	23	of	of	ADP
fbem-26233	172	24	regulators	regulator	NOUN
fbem-26233	172	25	to	to	PART
fbem-26233	172	26	effectively	effectively	ADV
fbem-26233	172	27	supervise	supervise	VERB
fbem-26233	172	28	excessive	excessive	ADJ
fbem-26233	172	29	risk	risk	NOUN
fbem-26233	172	30	behavior	behavior	NOUN
fbem-26233	172	31	in	in	ADP
fbem-26233	172	32	the	the	DET
fbem-26233	172	33	financial	financial	ADJ
fbem-26233	172	34	market	market	NOUN
fbem-26233	172	35	and	and	CCONJ
fbem-26233	172	36	to	to	PART
fbem-26233	172	37	identify	identify	VERB
fbem-26233	172	38	and	and	CCONJ
fbem-26233	172	39	prevent	prevent	VERB
fbem-26233	172	40	systemic	systemic	ADJ
fbem-26233	172	41	risks	risk	NOUN
fbem-26233	172	42	in	in	ADP
fbem-26233	172	43	a	a	DET
fbem-26233	172	44	timely	timely	ADJ
fbem-26233	172	45	manner	manner	NOUN
fbem-26233	172	46	is	be	AUX
fbem-26233	172	47	the	the	DET
fbem-26233	172	48	key	key	ADJ
fbem-26233	172	49	factor	factor	NOUN
fbem-26233	172	50	that	that	PRON
fbem-26233	172	51	exacerbated	exacerbate	VERB
fbem-26233	172	52	the	the	DET
fbem-26233	172	53	2008	2008	NUM
fbem-26233	172	54	financial	financial	ADJ
fbem-26233	172	55	crisis	crisis	NOUN
fbem-26233	172	56	.	.	PUNCT
fbem-26233	173	1	the	the	DET
fbem-26233	173	2	remaining	remain	VERB
fbem-26233	173	3	one	one	NUM
fbem-26233	173	4	fifth	fifth	NOUN
fbem-26233	173	5	of	of	ADP
fbem-26233	173	6	the	the	DET
fbem-26233	173	7	defenders	defender	NOUN
fbem-26233	173	8	have	have	VERB
fbem-26233	173	9	a	a	DET
fbem-26233	173	10	more	more	ADV
fbem-26233	173	11	radical	radical	ADJ
fbem-26233	173	12	view	view	NOUN
fbem-26233	173	13	.	.	PUNCT
fbem-26233	174	1	they	they	PRON
fbem-26233	174	2	believe	believe	VERB
fbem-26233	174	3	that	that	SCONJ
fbem-26233	174	4	because	because	SCONJ
fbem-26233	174	5	fva	fva	ADJ
fbem-26233	174	6	causes	cause	VERB
fbem-26233	174	7	sharp	sharp	ADJ
fbem-26233	174	8	fluctuations	fluctuation	NOUN
fbem-26233	174	9	in	in	ADP
fbem-26233	174	10	the	the	DET
fbem-26233	174	11	book	book	NOUN
fbem-26233	174	12	value	value	NOUN
fbem-26233	174	13	of	of	ADP
fbem-26233	174	14	assets	asset	NOUN
fbem-26233	174	15	and	and	CCONJ
fbem-26233	174	16	effectively	effectively	ADV
fbem-26233	174	17	predicts	predict	VERB
fbem-26233	174	18	future	future	ADJ
fbem-26233	174	19	bubbles	bubble	NOUN
fbem-26233	174	20	,	,	PUNCT
fbem-26233	174	21	investors	investor	NOUN
fbem-26233	174	22	withdraw	withdraw	VERB
fbem-26233	174	23	from	from	ADP
fbem-26233	174	24	the	the	DET
fbem-26233	174	25	market	market	NOUN
fbem-26233	174	26	as	as	ADV
fbem-26233	174	27	soon	soon	ADV
fbem-26233	174	28	as	as	ADP
fbem-26233	174	29	possible	possible	ADJ
fbem-26233	174	30	,	,	PUNCT
fbem-26233	174	31	successfully	successfully	ADV
fbem-26233	174	32	protecting	protect	VERB
fbem-26233	174	33	the	the	DET
fbem-26233	174	34	interests	interest	NOUN
fbem-26233	174	35	of	of	ADP
fbem-26233	174	36	investors	investor	NOUN
fbem-26233	174	37	.	.	PUNCT
fbem-26233	175	1	in	in	ADP
fbem-26233	175	2	conclusion	conclusion	NOUN
fbem-26233	175	3	,	,	PUNCT
fbem-26233	175	4	for	for	ADP
fbem-26233	175	5	focus	focus	NOUN
fbem-26233	175	6	areas	area	NOUN
fbem-26233	175	7	,	,	PUNCT
fbem-26233	175	8	in	in	ADP
fbem-26233	175	9	the	the	DET
fbem-26233	175	10	field	field	NOUN
fbem-26233	175	11	of	of	ADP
fbem-26233	175	12	whether	whether	SCONJ
fbem-26233	175	13	fva	fva	VERB
fbem-26233	175	14	exacerbated	exacerbate	VERB
fbem-26233	175	15	the	the	DET
fbem-26233	175	16	2008	2008	NUM
fbem-26233	175	17	financial	financial	ADJ
fbem-26233	175	18	crisis	crisis	NOUN
fbem-26233	175	19	,	,	PUNCT
fbem-26233	175	20	more	more	ADJ
fbem-26233	175	21	research	research	NOUN
fbem-26233	175	22	focuses	focus	VERB
fbem-26233	175	23	on	on	ADP
fbem-26233	175	24	valuation	valuation	NOUN
fbem-26233	175	25	failures	failure	NOUN
fbem-26233	175	26	;	;	PUNCT
fbem-26233	175	27	in	in	ADP
fbem-26233	175	28	the	the	DET
fbem-26233	175	29	field	field	NOUN
fbem-26233	175	30	of	of	ADP
fbem-26233	175	31	whether	whether	SCONJ
fbem-26233	175	32	fva	fva	ADJ
fbem-26233	175	33	did	do	AUX
fbem-26233	175	34	not	not	PART
fbem-26233	175	35	exacerbate	exacerbate	VERB
fbem-26233	175	36	the	the	DET
fbem-26233	175	37	2008	2008	NUM
fbem-26233	175	38	financial	financial	ADJ
fbem-26233	175	39	crisis	crisis	NOUN
fbem-26233	175	40	,	,	PUNCT
fbem-26233	175	41	more	more	ADJ
fbem-26233	175	42	research	research	NOUN
fbem-26233	175	43	focuses	focus	VERB
fbem-26233	175	44	on	on	ADP
fbem-26233	175	45	financial	financial	ADJ
fbem-26233	175	46	regulation	regulation	NOUN
fbem-26233	175	47	failures	failure	NOUN
fbem-26233	175	48	.	.	PUNCT
fbem-26233	176	1	however	however	ADV
fbem-26233	176	2	,	,	PUNCT
fbem-26233	176	3	in	in	ADP
fbem-26233	176	4	the	the	DET
fbem-26233	176	5	general	general	ADJ
fbem-26233	176	6	direction	direction	NOUN
fbem-26233	176	7	,	,	PUNCT
fbem-26233	176	8	focusing	focus	VERB
fbem-26233	176	9	on	on	ADP
fbem-26233	176	10	fva	fva	ADJ
fbem-26233	176	11	exacerbating	exacerbate	VERB
fbem-26233	176	12	the	the	DET
fbem-26233	176	13	2008	2008	NUM
fbem-26233	176	14	financial	financial	ADJ
fbem-26233	176	15	crisis	crisis	NOUN
fbem-26233	176	16	is	be	AUX
fbem-26233	176	17	the	the	DET
fbem-26233	176	18	mainstream	mainstream	NOUN
fbem-26233	176	19	of	of	ADP
fbem-26233	176	20	current	current	ADJ
fbem-26233	176	21	research	research	NOUN
fbem-26233	176	22	.	.	PUNCT
fbem-26233	177	1	table	table	NOUN
fbem-26233	177	2	6	6	NUM
fbem-26233	177	3	.	.	PUNCT
fbem-26233	177	4	research	research	NOUN
fbem-26233	177	5	focus	focus	NOUN
fbem-26233	177	6	area	area	NOUN
fbem-26233	177	7	table	table	NOUN
fbem-26233	177	8	focus	focus	NOUN
fbem-26233	177	9	area	area	NOUN
fbem-26233	177	10	number	number	NOUN
fbem-26233	177	11	(	(	PUNCT
fbem-26233	177	12	no	no	NOUN
fbem-26233	177	13	.	.	PUNCT
fbem-26233	177	14	)	)	PUNCT
fbem-26233	178	1	proportion	proportion	NOUN
fbem-26233	178	2	(	(	PUNCT
fbem-26233	178	3	%	%	INTJ
fbem-26233	178	4	)	)	PUNCT
fbem-26233	178	5	d1	d1	NOUN
fbem-26233	178	6	fva	fva	VERB
fbem-26233	178	7	exacerbating	exacerbate	VERB
fbem-26233	178	8	the	the	DET
fbem-26233	178	9	2008	2008	NUM
fbem-26233	178	10	financial	financial	ADJ
fbem-26233	178	11	crisis	crisis	NOUN
fbem-26233	178	12	11	11	NUM
fbem-26233	178	13	55	55	NUM
fbem-26233	178	14	d1.1	d1.1	NOUN
fbem-26233	178	15	valuation	valuation	NOUN
fbem-26233	178	16	5	5	NUM
fbem-26233	178	17	25	25	NUM
fbem-26233	178	18	d1.2	d1.2	ADJ
fbem-26233	178	19	accounting	accounting	NOUN
fbem-26233	178	20	standards	standard	NOUN
fbem-26233	178	21	2	2	NUM
fbem-26233	178	22	10	10	NUM
fbem-26233	178	23	d1.3	d1.3	ADJ
fbem-26233	178	24	financial	financial	ADJ
fbem-26233	178	25	statement	statement	NOUN
fbem-26233	178	26	stability	stability	NOUN
fbem-26233	178	27	2	2	NUM
fbem-26233	178	28	10	10	NUM
fbem-26233	178	29	d1.4	d1.4	NOUN
fbem-26233	178	30	pro	pro	ADJ
fbem-26233	178	31	-	-	ADJ
fbem-26233	178	32	cyclical	cyclical	ADJ
fbem-26233	178	33	contagion	contagion	NOUN
fbem-26233	178	34	2	2	NUM
fbem-26233	178	35	10	10	NUM
fbem-26233	178	36	d2	d2	NOUN
fbem-26233	178	37	fva	fva	VERB
fbem-26233	178	38	not	not	PART
fbem-26233	178	39	exacerbating	exacerbate	VERB
fbem-26233	178	40	the	the	DET
fbem-26233	178	41	2008	2008	NUM
fbem-26233	178	42	financial	financial	ADJ
fbem-26233	178	43	crisis	crisis	NOUN
fbem-26233	178	44	5	5	NUM
fbem-26233	178	45	25	25	NUM
fbem-26233	178	46	d2.1	d2.1	NOUN
fbem-26233	178	47	financial	financial	ADJ
fbem-26233	178	48	regulation	regulation	NOUN
fbem-26233	178	49	4	4	NUM
fbem-26233	178	50	20	20	NUM
fbem-26233	178	51	d2.2	d2.2	VERB
fbem-26233	178	52	predictive	predictive	ADJ
fbem-26233	178	53	ability	ability	NOUN
fbem-26233	178	54	1	1	NUM
fbem-26233	178	55	5	5	NUM
fbem-26233	178	56	d3	d3	PROPN
fbem-26233	178	57	summary	summary	NOUN
fbem-26233	178	58	of	of	ADP
fbem-26233	178	59	previous	previous	ADJ
fbem-26233	178	60	researches	research	NOUN
fbem-26233	178	61	4	4	NUM
fbem-26233	178	62	20	20	NUM
fbem-26233	178	63	4.1.5	4.1.5	NUM
fbem-26233	178	64	.	.	PUNCT
fbem-26233	179	1	integration	integration	NOUN
fbem-26233	179	2	discussion	discussion	NOUN
fbem-26233	179	3	this	this	DET
fbem-26233	179	4	section	section	NOUN
fbem-26233	179	5	will	will	AUX
fbem-26233	179	6	discuss	discuss	VERB
fbem-26233	179	7	the	the	DET
fbem-26233	179	8	entire	entire	ADJ
fbem-26233	179	9	hole	hole	NOUN
fbem-26233	179	10	coding	code	VERB
fbem-26233	179	11	framework	framework	NOUN
fbem-26233	179	12	in	in	ADP
fbem-26233	179	13	an	an	DET
fbem-26233	179	14	integrated	integrate	VERB
fbem-26233	179	15	manner	manner	NOUN
fbem-26233	179	16	and	and	CCONJ
fbem-26233	179	17	answer	answer	VERB
fbem-26233	179	18	the	the	DET
fbem-26233	179	19	research	research	NOUN
fbem-26233	179	20	questions	question	NOUN
fbem-26233	179	21	of	of	ADP
fbem-26233	179	22	this	this	DET
fbem-26233	179	23	research	research	NOUN
fbem-26233	179	24	.	.	PUNCT
fbem-26233	180	1	based	base	VERB
fbem-26233	180	2	on	on	ADP
fbem-26233	180	3	the	the	DET
fbem-26233	180	4	insights	insight	NOUN
fbem-26233	180	5	of	of	ADP
fbem-26233	180	6	the	the	DET
fbem-26233	180	7	four	four	NUM
fbem-26233	180	8	parts	part	NOUN
fbem-26233	180	9	of	of	ADP
fbem-26233	180	10	the	the	DET
fbem-26233	180	11	coding	code	VERB
fbem-26233	180	12	framework	framework	NOUN
fbem-26233	180	13	,	,	PUNCT
fbem-26233	180	14	it	it	PRON
fbem-26233	180	15	can	can	AUX
fbem-26233	180	16	be	be	AUX
fbem-26233	180	17	found	find	VERB
fbem-26233	180	18	that	that	SCONJ
fbem-26233	180	19	the	the	DET
fbem-26233	180	20	research	research	NOUN
fbem-26233	180	21	on	on	ADP
fbem-26233	180	22	fva	fva	VERB
fbem-26233	180	23	during	during	ADP
fbem-26233	180	24	the	the	DET
fbem-26233	180	25	financial	financial	ADJ
fbem-26233	180	26	crisis	crisis	NOUN
fbem-26233	180	27	mostly	mostly	ADV
fbem-26233	180	28	considers	consider	VERB
fbem-26233	180	29	public	public	ADJ
fbem-26233	180	30	listed	list	VERB
fbem-26233	180	31	companies	company	NOUN
fbem-26233	180	32	in	in	ADP
fbem-26233	180	33	north	north	PROPN
fbem-26233	180	34	america	america	PROPN
fbem-26233	180	35	,	,	PUNCT
fbem-26233	180	36	using	use	VERB
fbem-26233	180	37	empirical	empirical	ADJ
fbem-26233	180	38	research	research	NOUN
fbem-26233	180	39	methods	method	NOUN
fbem-26233	180	40	,	,	PUNCT
fbem-26233	180	41	focusing	focus	VERB
fbem-26233	180	42	on	on	ADP
fbem-26233	180	43	fva	fva	ADJ
fbem-26233	180	44	exacerbating	exacerbate	VERB
fbem-26233	180	45	the	the	DET
fbem-26233	180	46	2008	2008	NUM
fbem-26233	180	47	financial	financial	ADJ
fbem-26233	180	48	crisis	crisis	NOUN
fbem-26233	180	49	,	,	PUNCT
fbem-26233	180	50	especially	especially	ADV
fbem-26233	180	51	in	in	ADP
fbem-26233	180	52	valuation	valuation	NOUN
fbem-26233	180	53	.	.	PUNCT
fbem-26233	181	1	for	for	ADP
fbem-26233	181	2	the	the	DET
fbem-26233	181	3	first	first	ADJ
fbem-26233	181	4	aspect	aspect	NOUN
fbem-26233	181	5	of	of	ADP
fbem-26233	181	6	coding	code	VERB
fbem-26233	181	7	,	,	PUNCT
fbem-26233	181	8	organizational	organizational	ADJ
fbem-26233	181	9	focus	focus	NOUN
fbem-26233	181	10	,	,	PUNCT
fbem-26233	181	11	since	since	SCONJ
fbem-26233	181	12	it	it	PRON
fbem-26233	181	13	shows	show	VERB
fbem-26233	181	14	a	a	DET
fbem-26233	181	15	high	high	ADJ
fbem-26233	181	16	degree	degree	NOUN
fbem-26233	181	17	of	of	ADP
fbem-26233	181	18	consistency	consistency	NOUN
fbem-26233	181	19	,	,	PUNCT
fbem-26233	181	20	it	it	PRON
fbem-26233	181	21	has	have	VERB
fbem-26233	181	22	a	a	DET
fbem-26233	181	23	weak	weak	ADJ
fbem-26233	181	24	connection	connection	NOUN
fbem-26233	181	25	with	with	ADP
fbem-26233	181	26	the	the	DET
fbem-26233	181	27	other	other	ADJ
fbem-26233	181	28	coding	code	VERB
fbem-26233	181	29	themes	theme	NOUN
fbem-26233	181	30	and	and	CCONJ
fbem-26233	181	31	is	be	AUX
fbem-26233	181	32	not	not	PART
fbem-26233	181	33	considered	consider	VERB
fbem-26233	181	34	for	for	ADP
fbem-26233	181	35	the	the	DET
fbem-26233	181	36	time	time	NOUN
fbem-26233	181	37	being	be	AUX
fbem-26233	181	38	.	.	PUNCT
fbem-26233	182	1	for	for	ADP
fbem-26233	182	2	the	the	DET
fbem-26233	182	3	second	second	ADJ
fbem-26233	182	4	and	and	CCONJ
fbem-26233	182	5	third	third	ADJ
fbem-26233	182	6	coding	code	VERB
fbem-26233	182	7	themes	theme	NOUN
fbem-26233	182	8	,	,	PUNCT
fbem-26233	182	9	figure	figure	VERB
fbem-26233	182	10	1	1	NUM
fbem-26233	182	11	location	location	NOUN
fbem-26233	182	12	and	and	CCONJ
fbem-26233	182	13	research	research	NOUN
fbem-26233	182	14	method	method	NOUN
fbem-26233	182	15	chart	chart	NOUN
fbem-26233	182	16	shows	show	VERB
fbem-26233	182	17	the	the	DET
fbem-26233	182	18	research	research	NOUN
fbem-26233	182	19	188	188	NUM
fbem-26233	182	20	methods	method	NOUN
fbem-26233	182	21	preferred	prefer	VERB
fbem-26233	182	22	by	by	ADP
fbem-26233	182	23	researchers	researcher	NOUN
fbem-26233	182	24	in	in	ADP
fbem-26233	182	25	different	different	ADJ
fbem-26233	182	26	regions	region	NOUN
fbem-26233	182	27	.	.	PUNCT
fbem-26233	183	1	the	the	DET
fbem-26233	183	2	connection	connection	NOUN
fbem-26233	183	3	between	between	ADP
fbem-26233	183	4	the	the	DET
fbem-26233	183	5	research	research	NOUN
fbem-26233	183	6	location	location	NOUN
fbem-26233	183	7	and	and	CCONJ
fbem-26233	183	8	research	research	NOUN
fbem-26233	183	9	method	method	NOUN
fbem-26233	183	10	coding	coding	NOUN
fbem-26233	183	11	is	be	AUX
fbem-26233	183	12	reflected	reflect	VERB
fbem-26233	183	13	in	in	ADP
fbem-26233	183	14	the	the	DET
fbem-26233	183	15	fact	fact	NOUN
fbem-26233	183	16	that	that	SCONJ
fbem-26233	183	17	almost	almost	ADV
fbem-26233	183	18	all	all	PRON
fbem-26233	183	19	north	north	ADJ
fbem-26233	183	20	american	american	ADJ
fbem-26233	183	21	researchers	researcher	NOUN
fbem-26233	183	22	use	use	VERB
fbem-26233	183	23	empirical	empirical	ADJ
fbem-26233	183	24	research	research	NOUN
fbem-26233	183	25	and	and	CCONJ
fbem-26233	183	26	commentary	commentary	NOUN
fbem-26233	183	27	(	(	PUNCT
fbem-26233	183	28	or	or	CCONJ
fbem-26233	183	29	normative	normative	ADJ
fbem-26233	183	30	)	)	PUNCT
fbem-26233	183	31	research	research	NOUN
fbem-26233	183	32	methods	method	NOUN
fbem-26233	183	33	.	.	PUNCT
fbem-26233	184	1	australasian	australasian	ADJ
fbem-26233	184	2	researchers	researcher	NOUN
fbem-26233	184	3	almost	almost	ADV
fbem-26233	184	4	all	all	PRON
fbem-26233	184	5	use	use	VERB
fbem-26233	184	6	content	content	NOUN
fbem-26233	184	7	analysis	analysis	NOUN
fbem-26233	184	8	(	(	PUNCT
fbem-26233	184	9	or	or	CCONJ
fbem-26233	184	10	historical	historical	ADJ
fbem-26233	184	11	analysis	analysis	NOUN
fbem-26233	184	12	)	)	PUNCT
fbem-26233	184	13	research	research	NOUN
fbem-26233	184	14	methods	method	NOUN
fbem-26233	184	15	.	.	PUNCT
fbem-26233	185	1	researchers	researcher	NOUN
fbem-26233	185	2	on	on	ADP
fbem-26233	185	3	the	the	DET
fbem-26233	185	4	european	european	PROPN
fbem-26233	185	5	continent	continent	PROPN
fbem-26233	185	6	mainly	mainly	ADV
fbem-26233	185	7	use	use	VERB
fbem-26233	185	8	empirical	empirical	ADJ
fbem-26233	185	9	research	research	NOUN
fbem-26233	185	10	and	and	CCONJ
fbem-26233	185	11	literature	literature	NOUN
fbem-26233	185	12	review	review	NOUN
fbem-26233	185	13	research	research	NOUN
fbem-26233	185	14	methods	method	NOUN
fbem-26233	185	15	.	.	PUNCT
fbem-26233	186	1	figure	figure	NOUN
fbem-26233	186	2	1	1	NUM
fbem-26233	186	3	.	.	PUNCT
fbem-26233	186	4	research	research	NOUN
fbem-26233	186	5	method	method	NOUN
fbem-26233	186	6	and	and	CCONJ
fbem-26233	186	7	location	location	NOUN
fbem-26233	186	8	chart	chart	NOUN
fbem-26233	186	9	for	for	ADP
fbem-26233	186	10	the	the	DET
fbem-26233	186	11	second	second	ADJ
fbem-26233	186	12	and	and	CCONJ
fbem-26233	186	13	fourth	fourth	ADJ
fbem-26233	186	14	coding	code	VERB
fbem-26233	186	15	themes	theme	NOUN
fbem-26233	186	16	,	,	PUNCT
fbem-26233	186	17	figure	figure	VERB
fbem-26233	186	18	2	2	NUM
fbem-26233	186	19	location	location	NOUN
fbem-26233	186	20	and	and	CCONJ
fbem-26233	186	21	focus	focus	NOUN
fbem-26233	186	22	area	area	NOUN
fbem-26233	186	23	chart	chart	NOUN
fbem-26233	186	24	shows	show	VERB
fbem-26233	186	25	the	the	DET
fbem-26233	186	26	focus	focus	NOUN
fbem-26233	186	27	areas	area	NOUN
fbem-26233	186	28	preferred	prefer	VERB
fbem-26233	186	29	by	by	ADP
fbem-26233	186	30	researchers	researcher	NOUN
fbem-26233	186	31	in	in	ADP
fbem-26233	186	32	different	different	ADJ
fbem-26233	186	33	regions	region	NOUN
fbem-26233	186	34	.	.	PUNCT
fbem-26233	187	1	according	accord	VERB
fbem-26233	187	2	to	to	PART
fbem-26233	187	3	figure	figure	VERB
fbem-26233	187	4	8	8	NUM
fbem-26233	187	5	location	location	NOUN
fbem-26233	187	6	and	and	CCONJ
fbem-26233	187	7	focus	focus	NOUN
fbem-26233	187	8	area	area	NOUN
fbem-26233	187	9	chart	chart	NOUN
fbem-26233	187	10	,	,	PUNCT
fbem-26233	187	11	in	in	ADP
fbem-26233	187	12	north	north	PROPN
fbem-26233	187	13	america	america	PROPN
fbem-26233	187	14	,	,	PUNCT
fbem-26233	187	15	the	the	DET
fbem-26233	187	16	focus	focus	NOUN
fbem-26233	187	17	areas	area	NOUN
fbem-26233	187	18	are	be	AUX
fbem-26233	187	19	very	very	ADV
fbem-26233	187	20	broad	broad	ADJ
fbem-26233	187	21	,	,	PUNCT
fbem-26233	187	22	but	but	CCONJ
fbem-26233	187	23	overall	overall	ADV
fbem-26233	187	24	,	,	PUNCT
fbem-26233	187	25	the	the	DET
fbem-26233	187	26	research	research	NOUN
fbem-26233	187	27	focusing	focus	VERB
fbem-26233	187	28	on	on	ADP
fbem-26233	187	29	fva	fva	ADJ
fbem-26233	187	30	exacerbating	exacerbate	VERB
fbem-26233	187	31	the	the	DET
fbem-26233	187	32	2008	2008	NUM
fbem-26233	187	33	financial	financial	ADJ
fbem-26233	187	34	crisis	crisis	NOUN
fbem-26233	187	35	is	be	AUX
fbem-26233	187	36	more	more	ADV
fbem-26233	187	37	dominant	dominant	ADJ
fbem-26233	187	38	,	,	PUNCT
fbem-26233	187	39	which	which	PRON
fbem-26233	187	40	is	be	AUX
fbem-26233	187	41	consistent	consistent	ADJ
fbem-26233	187	42	with	with	ADP
fbem-26233	187	43	the	the	DET
fbem-26233	187	44	characteristics	characteristic	NOUN
fbem-26233	187	45	of	of	ADP
fbem-26233	187	46	north	north	ADJ
fbem-26233	187	47	american	american	ADJ
fbem-26233	187	48	research	research	NOUN
fbem-26233	187	49	that	that	PRON
fbem-26233	187	50	emphasizes	emphasize	VERB
fbem-26233	187	51	the	the	DET
fbem-26233	187	52	expression	expression	NOUN
fbem-26233	187	53	of	of	ADP
fbem-26233	187	54	opinions	opinion	NOUN
fbem-26233	187	55	.	.	PUNCT
fbem-26233	188	1	in	in	ADP
fbem-26233	188	2	addition	addition	NOUN
fbem-26233	188	3	,	,	PUNCT
fbem-26233	188	4	in	in	ADP
fbem-26233	188	5	australasia	australasia	PROPN
fbem-26233	188	6	and	and	CCONJ
fbem-26233	188	7	south	south	PROPN
fbem-26233	188	8	africa	africa	PROPN
fbem-26233	188	9	,	,	PUNCT
fbem-26233	188	10	although	although	SCONJ
fbem-26233	188	11	the	the	DET
fbem-26233	188	12	focus	focus	NOUN
fbem-26233	188	13	of	of	ADP
fbem-26233	188	14	sub	sub	NOUN
fbem-26233	188	15	-	-	NOUN
fbem-26233	188	16	fields	field	NOUN
fbem-26233	188	17	is	be	AUX
fbem-26233	188	18	different	different	ADJ
fbem-26233	188	19	,	,	PUNCT
fbem-26233	188	20	almost	almost	ADV
fbem-26233	188	21	all	all	PRON
fbem-26233	188	22	research	research	NOUN
fbem-26233	188	23	focuses	focus	VERB
fbem-26233	188	24	on	on	ADP
fbem-26233	188	25	fva	fva	ADJ
fbem-26233	188	26	exacerbating	exacerbate	VERB
fbem-26233	188	27	the	the	DET
fbem-26233	188	28	2008	2008	NUM
fbem-26233	188	29	financial	financial	ADJ
fbem-26233	188	30	crisis	crisis	NOUN
fbem-26233	188	31	.	.	PUNCT
fbem-26233	189	1	however	however	ADV
fbem-26233	189	2	,	,	PUNCT
fbem-26233	189	3	in	in	ADP
fbem-26233	189	4	contrast	contrast	NOUN
fbem-26233	189	5	to	to	ADP
fbem-26233	189	6	them	they	PRON
fbem-26233	189	7	,	,	PUNCT
fbem-26233	189	8	continental	continental	PROPN
fbem-26233	189	9	europe	europe	PROPN
fbem-26233	189	10	is	be	AUX
fbem-26233	189	11	the	the	DET
fbem-26233	189	12	only	only	ADJ
fbem-26233	189	13	region	region	NOUN
fbem-26233	189	14	where	where	SCONJ
fbem-26233	189	15	research	research	NOUN
fbem-26233	189	16	focusing	focus	VERB
fbem-26233	189	17	on	on	ADP
fbem-26233	189	18	whether	whether	SCONJ
fbem-26233	189	19	fva	fva	ADJ
fbem-26233	189	20	did	do	AUX
fbem-26233	189	21	not	not	PART
fbem-26233	189	22	exacerbate	exacerbate	VERB
fbem-26233	189	23	the	the	DET
fbem-26233	189	24	2008	2008	NUM
fbem-26233	189	25	financial	financial	ADJ
fbem-26233	189	26	crisis	crisis	NOUN
fbem-26233	189	27	is	be	AUX
fbem-26233	189	28	more	more	ADV
fbem-26233	189	29	dominant	dominant	ADJ
fbem-26233	189	30	,	,	PUNCT
fbem-26233	189	31	which	which	PRON
fbem-26233	189	32	may	may	AUX
fbem-26233	189	33	be	be	AUX
fbem-26233	189	34	consistent	consistent	ADJ
fbem-26233	189	35	with	with	ADP
fbem-26233	189	36	the	the	DET
fbem-26233	189	37	characteristics	characteristic	NOUN
fbem-26233	189	38	of	of	ADP
fbem-26233	189	39	scholars	scholar	NOUN
fbem-26233	189	40	in	in	ADP
fbem-26233	189	41	continental	continental	PROPN
fbem-26233	189	42	europe	europe	PROPN
fbem-26233	189	43	who	who	PRON
fbem-26233	189	44	are	be	AUX
fbem-26233	189	45	good	good	ADJ
fbem-26233	189	46	at	at	ADP
fbem-26233	189	47	summarizing	summarize	VERB
fbem-26233	189	48	and	and	CCONJ
fbem-26233	189	49	reflecting	reflect	VERB
fbem-26233	189	50	.	.	PUNCT
fbem-26233	190	1	figure	figure	NOUN
fbem-26233	190	2	2	2	NUM
fbem-26233	190	3	.	.	PUNCT
fbem-26233	190	4	location	location	NOUN
fbem-26233	190	5	and	and	CCONJ
fbem-26233	190	6	focus	focus	NOUN
fbem-26233	190	7	area	area	NOUN
fbem-26233	190	8	chart	chart	NOUN
fbem-26233	190	9	for	for	ADP
fbem-26233	190	10	the	the	DET
fbem-26233	190	11	third	third	ADJ
fbem-26233	190	12	and	and	CCONJ
fbem-26233	190	13	forth	forth	ADV
fbem-26233	190	14	coding	code	VERB
fbem-26233	190	15	themes	theme	NOUN
fbem-26233	190	16	,	,	PUNCT
fbem-26233	190	17	figure	figure	VERB
fbem-26233	190	18	3	3	NUM
fbem-26233	190	19	research	research	NOUN
fbem-26233	190	20	method	method	NOUN
fbem-26233	190	21	and	and	CCONJ
fbem-26233	190	22	focus	focus	NOUN
fbem-26233	190	23	area	area	NOUN
fbem-26233	190	24	chart	chart	NOUN
fbem-26233	190	25	shows	show	VERB
fbem-26233	190	26	the	the	DET
fbem-26233	190	27	research	research	NOUN
fbem-26233	190	28	methods	method	NOUN
fbem-26233	190	29	preferred	prefer	VERB
fbem-26233	190	30	by	by	ADP
fbem-26233	190	31	researchers	researcher	NOUN
fbem-26233	190	32	in	in	ADP
fbem-26233	190	33	different	different	ADJ
fbem-26233	190	34	focus	focus	NOUN
fbem-26233	190	35	areas	area	NOUN
fbem-26233	190	36	.	.	PUNCT
fbem-26233	191	1	according	accord	VERB
fbem-26233	191	2	to	to	PART
fbem-26233	191	3	figure	figure	VERB
fbem-26233	191	4	3	3	NUM
fbem-26233	191	5	research	research	NOUN
fbem-26233	191	6	method	method	NOUN
fbem-26233	191	7	and	and	CCONJ
fbem-26233	191	8	focus	focus	VERB
fbem-26233	191	9	area	area	NOUN
fbem-26233	191	10	chart	chart	NOUN
fbem-26233	191	11	,	,	PUNCT
fbem-26233	191	12	for	for	ADP
fbem-26233	191	13	studies	study	NOUN
fbem-26233	191	14	using	use	VERB
fbem-26233	191	15	the	the	DET
fbem-26233	191	16	content	content	NOUN
fbem-26233	191	17	analysis	analysis	NOUN
fbem-26233	191	18	(	(	PUNCT
fbem-26233	191	19	or	or	CCONJ
fbem-26233	191	20	historical	historical	ADJ
fbem-26233	191	21	analysis	analysis	NOUN
fbem-26233	191	22	)	)	PUNCT
fbem-26233	191	23	method	method	NOUN
fbem-26233	191	24	,	,	PUNCT
fbem-26233	191	25	all	all	PRON
fbem-26233	191	26	of	of	ADP
fbem-26233	191	27	them	they	PRON
fbem-26233	191	28	focus	focus	VERB
fbem-26233	191	29	on	on	ADP
fbem-26233	191	30	fva	fva	ADJ
fbem-26233	191	31	exacerbating	exacerbate	VERB
fbem-26233	191	32	the	the	DET
fbem-26233	191	33	2008	2008	NUM
fbem-26233	191	34	financial	financial	ADJ
fbem-26233	191	35	crisis	crisis	NOUN
fbem-26233	191	36	.	.	PUNCT
fbem-26233	192	1	the	the	DET
fbem-26233	192	2	researches	research	NOUN
fbem-26233	192	3	using	use	VERB
fbem-26233	192	4	the	the	DET
fbem-26233	192	5	empirical	empirical	ADJ
fbem-26233	192	6	study	study	NOUN
fbem-26233	192	7	method	method	NOUN
fbem-26233	192	8	focuses	focus	VERB
fbem-26233	192	9	on	on	ADP
fbem-26233	192	10	a	a	DET
fbem-26233	192	11	wide	wide	ADJ
fbem-26233	192	12	range	range	NOUN
fbem-26233	192	13	of	of	ADP
fbem-26233	192	14	areas	area	NOUN
fbem-26233	192	15	,	,	PUNCT
fbem-26233	192	16	but	but	CCONJ
fbem-26233	192	17	overall	overall	ADV
fbem-26233	192	18	,	,	PUNCT
fbem-26233	192	19	the	the	DET
fbem-26233	192	20	fva	fva	NOUN
fbem-26233	192	21	exacerbating	exacerbate	VERB
fbem-26233	192	22	the	the	DET
fbem-26233	192	23	2008	2008	NUM
fbem-26233	192	24	financial	financial	ADJ
fbem-26233	192	25	crisis	crisis	NOUN
fbem-26233	192	26	has	have	VERB
fbem-26233	192	27	a	a	DET
fbem-26233	192	28	greater	great	ADJ
fbem-26233	192	29	advantage	advantage	NOUN
fbem-26233	192	30	.	.	PUNCT
fbem-26233	193	1	although	although	SCONJ
fbem-26233	193	2	most	most	ADJ
fbem-26233	193	3	empirical	empirical	ADJ
fbem-26233	193	4	studies	study	NOUN
fbem-26233	193	5	are	be	AUX
fbem-26233	193	6	considered	consider	VERB
fbem-26233	193	7	neutral	neutral	ADJ
fbem-26233	193	8	,	,	PUNCT
fbem-26233	193	9	there	there	PRON
fbem-26233	193	10	are	be	VERB
fbem-26233	193	11	still	still	ADV
fbem-26233	193	12	inconsistencies	inconsistency	NOUN
fbem-26233	193	13	and	and	CCONJ
fbem-26233	193	14	even	even	ADV
fbem-26233	193	15	opposite	opposite	ADJ
fbem-26233	193	16	situations	situation	NOUN
fbem-26233	193	17	in	in	ADP
fbem-26233	193	18	the	the	DET
fbem-26233	193	19	focus	focus	NOUN
fbem-26233	193	20	areas	area	NOUN
fbem-26233	193	21	.	.	PUNCT
fbem-26233	194	1	this	this	PRON
fbem-26233	194	2	once	once	ADV
fbem-26233	194	3	again	again	ADV
fbem-26233	194	4	illustrates	illustrate	VERB
fbem-26233	194	5	the	the	DET
fbem-26233	194	6	controversy	controversy	NOUN
fbem-26233	194	7	in	in	ADP
fbem-26233	194	8	current	current	ADJ
fbem-26233	194	9	research	research	NOUN
fbem-26233	194	10	,	,	PUNCT
fbem-26233	194	11	that	that	ADV
fbem-26233	194	12	is	is	ADV
fbem-26233	194	13	,	,	PUNCT
fbem-26233	194	14	whether	whether	SCONJ
fbem-26233	194	15	fva	fva	VERB
fbem-26233	194	16	exacerbated	exacerbate	VERB
fbem-26233	194	17	the	the	DET
fbem-26233	194	18	2008	2008	NUM
fbem-26233	194	19	financial	financial	ADJ
fbem-26233	194	20	crisis	crisis	NOUN
fbem-26233	194	21	.	.	PUNCT
fbem-26233	195	1	however	however	ADV
fbem-26233	195	2	,	,	PUNCT
fbem-26233	195	3	studies	study	NOUN
fbem-26233	195	4	using	use	VERB
fbem-26233	195	5	the	the	DET
fbem-26233	195	6	commentary	commentary	NOUN
fbem-26233	195	7	(	(	PUNCT
fbem-26233	195	8	or	or	CCONJ
fbem-26233	195	9	normative	normative	ADJ
fbem-26233	195	10	)	)	PUNCT
fbem-26233	195	11	method	method	NOUN
fbem-26233	195	12	focus	focus	VERB
fbem-26233	195	13	more	more	ADV
fbem-26233	195	14	on	on	ADP
fbem-26233	195	15	whether	whether	SCONJ
fbem-26233	195	16	fva	fva	ADJ
fbem-26233	195	17	did	do	AUX
fbem-26233	195	18	not	not	PART
fbem-26233	195	19	exacerbate	exacerbate	VERB
fbem-26233	195	20	the	the	DET
fbem-26233	195	21	2008	2008	NUM
fbem-26233	195	22	financial	financial	ADJ
fbem-26233	195	23	crisis	crisis	NOUN
fbem-26233	195	24	.	.	PUNCT
fbem-26233	196	1	figure	figure	VERB
fbem-26233	196	2	3	3	NUM
fbem-26233	196	3	.	.	PUNCT
fbem-26233	196	4	research	research	NOUN
fbem-26233	196	5	method	method	NOUN
fbem-26233	196	6	and	and	CCONJ
fbem-26233	196	7	focus	focus	NOUN
fbem-26233	196	8	area	area	NOUN
fbem-26233	196	9	chart	chart	NOUN
fbem-26233	196	10	3	3	NUM
fbem-26233	196	11	5	5	NUM
fbem-26233	196	12	1	1	NUM
fbem-26233	196	13	3	3	NUM
fbem-26233	196	14	1	1	NUM
fbem-26233	196	15	3	3	NUM
fbem-26233	196	16	1	1	NUM
fbem-26233	196	17	3	3	NUM
fbem-26233	196	18	0	0	NUM
fbem-26233	196	19	1	1	NUM
fbem-26233	196	20	2	2	NUM
fbem-26233	196	21	3	3	NUM
fbem-26233	196	22	4	4	NUM
fbem-26233	196	23	5	5	NUM
fbem-26233	196	24	6	6	NUM
fbem-26233	196	25	7	7	NUM
fbem-26233	196	26	8	8	NUM
fbem-26233	196	27	9	9	NUM
fbem-26233	196	28	10	10	NUM
fbem-26233	196	29	theoretical	theoretical	ADJ
fbem-26233	196	30	:	:	PUNCT
fbem-26233	196	31	literature	literature	NOUN
fbem-26233	196	32	review	review	NOUN
fbem-26233	196	33	commentary	commentary	NOUN
fbem-26233	196	34	/	/	SYM
fbem-26233	196	35	normati	normati	NOUN
fbem-26233	196	36	ve	ve	VERB
fbem-26233	196	37	empirical	empirical	ADJ
fbem-26233	196	38	study	study	NOUN
fbem-26233	196	39	content	content	NOUN
fbem-26233	196	40	analysis	analysis	NOUN
fbem-26233	196	41	/	/	SYM
fbem-26233	196	42	historical	historical	ADJ
fbem-26233	196	43	analysis	analysis	NOUN
fbem-26233	196	44	3	3	NUM
fbem-26233	196	45	2	2	NUM
fbem-26233	196	46	1	1	NUM
fbem-26233	196	47	1	1	NUM
fbem-26233	196	48	1	1	NUM
fbem-26233	196	49	1	1	NUM
fbem-26233	196	50	1	1	NUM
fbem-26233	196	51	1	1	NUM
fbem-26233	196	52	2	2	NUM
fbem-26233	196	53	2	2	NUM
fbem-26233	196	54	1	1	NUM
fbem-26233	196	55	1	1	NUM
fbem-26233	196	56	3	3	NUM
fbem-26233	196	57	0	0	NUM
fbem-26233	196	58	1	1	NUM
fbem-26233	196	59	2	2	NUM
fbem-26233	196	60	3	3	NUM
fbem-26233	196	61	4	4	NUM
fbem-26233	196	62	5	5	NUM
fbem-26233	196	63	6	6	NUM
fbem-26233	196	64	7	7	NUM
fbem-26233	196	65	8	8	NUM
fbem-26233	196	66	9	9	NUM
fbem-26233	196	67	10	10	NUM
fbem-26233	196	68	summary	summary	NOUN
fbem-26233	196	69	of	of	ADP
fbem-26233	196	70	previous	previous	ADJ
fbem-26233	196	71	researches	research	VERB
fbem-26233	196	72	predictive	predictive	ADJ
fbem-26233	196	73	ability	ability	NOUN
fbem-26233	196	74	financial	financial	ADJ
fbem-26233	196	75	regulation	regulation	NOUN
fbem-26233	196	76	pro	pro	ADJ
fbem-26233	196	77	-	-	ADJ
fbem-26233	196	78	cyclical	cyclical	ADJ
fbem-26233	196	79	contagion	contagion	NOUN
fbem-26233	196	80	financial	financial	ADJ
fbem-26233	196	81	statement	statement	NOUN
fbem-26233	196	82	stability	stability	NOUN
fbem-26233	196	83	accounting	accounting	NOUN
fbem-26233	196	84	standards	standard	NOUN
fbem-26233	196	85	valuation	valuation	NOUN
fbem-26233	196	86	1	1	NUM
fbem-26233	196	87	4	4	NUM
fbem-26233	196	88	1	1	NUM
fbem-26233	196	89	1	1	NUM
fbem-26233	196	90	1	1	NUM
fbem-26233	196	91	1	1	NUM
fbem-26233	196	92	2	2	NUM
fbem-26233	196	93	2	2	NUM
fbem-26233	196	94	2	2	NUM
fbem-26233	196	95	1	1	NUM
fbem-26233	196	96	4	4	NUM
fbem-26233	196	97	0	0	NUM
fbem-26233	196	98	2	2	NUM
fbem-26233	196	99	4	4	NUM
fbem-26233	196	100	6	6	NUM
fbem-26233	196	101	8	8	NUM
fbem-26233	196	102	10	10	NUM
fbem-26233	196	103	12summary	12summary	NUM
fbem-26233	196	104	of	of	ADP
fbem-26233	196	105	previous	previous	ADJ
fbem-26233	196	106	researches	research	NOUN
fbem-26233	196	107	predictive	predictive	ADJ
fbem-26233	196	108	ability	ability	NOUN
fbem-26233	196	109	financial	financial	ADJ
fbem-26233	196	110	regulation	regulation	NOUN
fbem-26233	196	111	pro	pro	ADJ
fbem-26233	196	112	-	-	ADJ
fbem-26233	196	113	cyclical	cyclical	ADJ
fbem-26233	196	114	contagion	contagion	NOUN
fbem-26233	196	115	financial	financial	ADJ
fbem-26233	196	116	statement	statement	NOUN
fbem-26233	196	117	stability	stability	NOUN
fbem-26233	196	118	accounting	accounting	NOUN
fbem-26233	196	119	standards	standard	NOUN
fbem-26233	196	120	valuation	valuation	NOUN
fbem-26233	196	121	189	189	NUM
fbem-26233	196	122	based	base	VERB
fbem-26233	196	123	on	on	ADP
fbem-26233	196	124	the	the	DET
fbem-26233	196	125	independent	independent	ADJ
fbem-26233	196	126	analysis	analysis	NOUN
fbem-26233	196	127	of	of	ADP
fbem-26233	196	128	each	each	DET
fbem-26233	196	129	code	code	NOUN
fbem-26233	196	130	and	and	CCONJ
fbem-26233	196	131	the	the	DET
fbem-26233	196	132	integrated	integrated	ADJ
fbem-26233	196	133	analysis	analysis	NOUN
fbem-26233	196	134	,	,	PUNCT
fbem-26233	196	135	the	the	DET
fbem-26233	196	136	research	research	NOUN
fbem-26233	196	137	question	question	NOUN
fbem-26233	196	138	of	of	ADP
fbem-26233	196	139	this	this	DET
fbem-26233	196	140	research	research	NOUN
fbem-26233	196	141	will	will	AUX
fbem-26233	196	142	be	be	AUX
fbem-26233	196	143	answered	answer	VERB
fbem-26233	196	144	.	.	PUNCT
fbem-26233	197	1	the	the	DET
fbem-26233	197	2	main	main	ADJ
fbem-26233	197	3	controversy	controversy	NOUN
fbem-26233	197	4	about	about	ADP
fbem-26233	197	5	fva	fva	VERB
fbem-26233	197	6	in	in	ADP
fbem-26233	197	7	the	the	DET
fbem-26233	197	8	2008	2008	NUM
fbem-26233	197	9	financial	financial	ADJ
fbem-26233	197	10	crisis	crisis	NOUN
fbem-26233	197	11	is	be	AUX
fbem-26233	197	12	whether	whether	SCONJ
fbem-26233	197	13	fva	fva	VERB
fbem-26233	197	14	exacerbated	exacerbate	VERB
fbem-26233	197	15	the	the	DET
fbem-26233	197	16	2008	2008	NUM
fbem-26233	197	17	financial	financial	ADJ
fbem-26233	197	18	crisis	crisis	NOUN
fbem-26233	197	19	.	.	PUNCT
fbem-26233	198	1	supporters	supporter	NOUN
fbem-26233	198	2	believe	believe	VERB
fbem-26233	198	3	that	that	SCONJ
fbem-26233	198	4	the	the	DET
fbem-26233	198	5	valuation	valuation	NOUN
fbem-26233	198	6	failure	failure	NOUN
fbem-26233	198	7	of	of	ADP
fbem-26233	198	8	fva	fva	NOUN
fbem-26233	198	9	,	,	PUNCT
fbem-26233	198	10	the	the	DET
fbem-26233	198	11	defects	defect	NOUN
fbem-26233	198	12	of	of	ADP
fbem-26233	198	13	accounting	accounting	NOUN
fbem-26233	198	14	standards	standard	NOUN
fbem-26233	198	15	,	,	PUNCT
fbem-26233	198	16	the	the	DET
fbem-26233	198	17	damage	damage	NOUN
fbem-26233	198	18	to	to	ADP
fbem-26233	198	19	the	the	DET
fbem-26233	198	20	stability	stability	NOUN
fbem-26233	198	21	of	of	ADP
fbem-26233	198	22	financial	financial	ADJ
fbem-26233	198	23	statements	statement	NOUN
fbem-26233	198	24	and	and	CCONJ
fbem-26233	198	25	the	the	DET
fbem-26233	198	26	amplification	amplification	NOUN
fbem-26233	198	27	of	of	ADP
fbem-26233	198	28	procyclical	procyclical	ADJ
fbem-26233	198	29	contagion	contagion	NOUN
fbem-26233	198	30	exacerbated	exacerbate	VERB
fbem-26233	198	31	the	the	DET
fbem-26233	198	32	2008	2008	NUM
fbem-26233	198	33	financial	financial	ADJ
fbem-26233	198	34	crisis	crisis	NOUN
fbem-26233	198	35	.	.	PUNCT
fbem-26233	199	1	opponents	opponent	NOUN
fbem-26233	199	2	believe	believe	VERB
fbem-26233	199	3	that	that	SCONJ
fbem-26233	199	4	the	the	DET
fbem-26233	199	5	2008	2008	NUM
fbem-26233	199	6	financial	financial	ADJ
fbem-26233	199	7	crisis	crisis	NOUN
fbem-26233	199	8	is	be	AUX
fbem-26233	199	9	mainly	mainly	ADV
fbem-26233	199	10	the	the	DET
fbem-26233	199	11	responsibility	responsibility	NOUN
fbem-26233	199	12	of	of	ADP
fbem-26233	199	13	financial	financial	ADJ
fbem-26233	199	14	supervision	supervision	NOUN
fbem-26233	199	15	,	,	PUNCT
fbem-26233	199	16	and	and	CCONJ
fbem-26233	199	17	fva	fva	VERB
fbem-26233	199	18	as	as	ADP
fbem-26233	199	19	a	a	DET
fbem-26233	199	20	neutral	neutral	ADJ
fbem-26233	199	21	measurement	measurement	NOUN
fbem-26233	199	22	method	method	NOUN
fbem-26233	199	23	not	not	PART
fbem-26233	199	24	only	only	ADV
fbem-26233	199	25	did	do	AUX
fbem-26233	199	26	not	not	PART
fbem-26233	199	27	exacerbate	exacerbate	VERB
fbem-26233	199	28	the	the	DET
fbem-26233	199	29	financial	financial	ADJ
fbem-26233	199	30	crisis	crisis	NOUN
fbem-26233	199	31	,	,	PUNCT
fbem-26233	199	32	but	but	CCONJ
fbem-26233	199	33	also	also	ADV
fbem-26233	199	34	effectively	effectively	ADV
fbem-26233	199	35	predicted	predict	VERB
fbem-26233	199	36	the	the	DET
fbem-26233	199	37	crisis	crisis	NOUN
fbem-26233	199	38	and	and	CCONJ
fbem-26233	199	39	protected	protect	VERB
fbem-26233	199	40	investors	investor	NOUN
fbem-26233	199	41	.	.	PUNCT
fbem-26233	200	1	in	in	ADP
fbem-26233	200	2	addition	addition	NOUN
fbem-26233	200	3	,	,	PUNCT
fbem-26233	200	4	from	from	ADP
fbem-26233	200	5	an	an	DET
fbem-26233	200	6	internal	internal	ADJ
fbem-26233	200	7	perspective	perspective	NOUN
fbem-26233	200	8	,	,	PUNCT
fbem-26233	200	9	this	this	DET
fbem-26233	200	10	controversy	controversy	NOUN
fbem-26233	200	11	is	be	AUX
fbem-26233	200	12	most	most	ADV
fbem-26233	200	13	intense	intense	ADJ
fbem-26233	200	14	within	within	ADP
fbem-26233	200	15	north	north	PROPN
fbem-26233	200	16	america	america	PROPN
fbem-26233	200	17	and	and	CCONJ
fbem-26233	200	18	within	within	ADP
fbem-26233	200	19	research	research	NOUN
fbem-26233	200	20	using	use	VERB
fbem-26233	200	21	empirical	empirical	ADJ
fbem-26233	200	22	methods	method	NOUN
fbem-26233	200	23	.	.	PUNCT
fbem-26233	201	1	at	at	ADP
fbem-26233	201	2	the	the	DET
fbem-26233	201	3	same	same	ADJ
fbem-26233	201	4	time	time	NOUN
fbem-26233	201	5	,	,	PUNCT
fbem-26233	201	6	from	from	ADP
fbem-26233	201	7	an	an	DET
fbem-26233	201	8	external	external	ADJ
fbem-26233	201	9	perspective	perspective	NOUN
fbem-26233	201	10	,	,	PUNCT
fbem-26233	201	11	this	this	DET
fbem-26233	201	12	controversy	controversy	NOUN
fbem-26233	201	13	is	be	AUX
fbem-26233	201	14	also	also	ADV
fbem-26233	201	15	fierce	fierce	ADJ
fbem-26233	201	16	between	between	ADP
fbem-26233	201	17	two	two	NUM
fbem-26233	201	18	different	different	ADJ
fbem-26233	201	19	research	research	NOUN
fbem-26233	201	20	locations	location	NOUN
fbem-26233	201	21	in	in	ADP
fbem-26233	201	22	continental	continental	PROPN
fbem-26233	201	23	europe	europe	PROPN
fbem-26233	201	24	and	and	CCONJ
fbem-26233	201	25	australasia	australasia	PROPN
fbem-26233	201	26	,	,	PUNCT
fbem-26233	201	27	and	and	CCONJ
fbem-26233	201	28	between	between	ADP
fbem-26233	201	29	two	two	NUM
fbem-26233	201	30	research	research	NOUN
fbem-26233	201	31	methods	method	NOUN
fbem-26233	201	32	:	:	PUNCT
fbem-26233	201	33	content	content	NOUN
fbem-26233	201	34	analysis	analysis	NOUN
fbem-26233	201	35	(	(	PUNCT
fbem-26233	201	36	or	or	CCONJ
fbem-26233	201	37	historical	historical	ADJ
fbem-26233	201	38	analysis	analysis	NOUN
fbem-26233	201	39	)	)	PUNCT
fbem-26233	201	40	and	and	CCONJ
fbem-26233	201	41	commentary	commentary	NOUN
fbem-26233	201	42	(	(	PUNCT
fbem-26233	201	43	or	or	CCONJ
fbem-26233	201	44	normative	normative	ADJ
fbem-26233	201	45	)	)	PUNCT
fbem-26233	201	46	.	.	PUNCT
fbem-26233	202	1	however	however	ADV
fbem-26233	202	2	,	,	PUNCT
fbem-26233	202	3	in	in	ADP
fbem-26233	202	4	conclusion	conclusion	NOUN
fbem-26233	202	5	,	,	PUNCT
fbem-26233	202	6	fva	fva	VERB
fbem-26233	202	7	is	be	AUX
fbem-26233	202	8	considered	consider	VERB
fbem-26233	202	9	more	more	ADV
fbem-26233	202	10	dominant	dominant	ADJ
fbem-26233	202	11	in	in	ADP
fbem-26233	202	12	the	the	DET
fbem-26233	202	13	controversy	controversy	NOUN
fbem-26233	202	14	for	for	ADP
fbem-26233	202	15	exacerbating	exacerbate	VERB
fbem-26233	202	16	the	the	DET
fbem-26233	202	17	2008	2008	NUM
fbem-26233	202	18	financial	financial	ADJ
fbem-26233	202	19	crisis	crisis	NOUN
fbem-26233	202	20	.	.	PUNCT
fbem-26233	203	1	4.2	4.2	NUM
fbem-26233	203	2	.	.	PUNCT
fbem-26233	204	1	critique	critique	VERB
fbem-26233	204	2	this	this	DET
fbem-26233	204	3	section	section	NOUN
fbem-26233	204	4	provides	provide	VERB
fbem-26233	204	5	a	a	DET
fbem-26233	204	6	critique	critique	NOUN
fbem-26233	204	7	of	of	ADP
fbem-26233	204	8	the	the	DET
fbem-26233	204	9	four	four	NUM
fbem-26233	204	10	themes	theme	NOUN
fbem-26233	204	11	of	of	ADP
fbem-26233	204	12	the	the	DET
fbem-26233	204	13	framework	framework	NOUN
fbem-26233	204	14	based	base	VERB
fbem-26233	204	15	on	on	ADP
fbem-26233	204	16	the	the	DET
fbem-26233	204	17	insights	insight	NOUN
fbem-26233	204	18	in	in	ADP
fbem-26233	204	19	the	the	DET
fbem-26233	204	20	previous	previous	ADJ
fbem-26233	204	21	section	section	NOUN
fbem-26233	204	22	.	.	PUNCT
fbem-26233	205	1	the	the	DET
fbem-26233	205	2	purpose	purpose	NOUN
fbem-26233	205	3	of	of	ADP
fbem-26233	205	4	the	the	DET
fbem-26233	205	5	critique	critique	NOUN
fbem-26233	205	6	is	be	AUX
fbem-26233	205	7	to	to	PART
fbem-26233	205	8	reflect	reflect	VERB
fbem-26233	205	9	on	on	ADP
fbem-26233	205	10	the	the	DET
fbem-26233	205	11	limitations	limitation	NOUN
fbem-26233	205	12	of	of	ADP
fbem-26233	205	13	current	current	ADJ
fbem-26233	205	14	research	research	NOUN
fbem-26233	205	15	and	and	CCONJ
fbem-26233	205	16	to	to	PART
fbem-26233	205	17	provide	provide	VERB
fbem-26233	205	18	ideas	idea	NOUN
fbem-26233	205	19	for	for	ADP
fbem-26233	205	20	future	future	ADJ
fbem-26233	205	21	research	research	NOUN
fbem-26233	205	22	on	on	ADP
fbem-26233	205	23	fva	fva	VERB
fbem-26233	205	24	in	in	ADP
fbem-26233	205	25	financial	financial	ADJ
fbem-26233	205	26	crises	crisis	NOUN
fbem-26233	205	27	.	.	PUNCT
fbem-26233	206	1	from	from	ADP
fbem-26233	206	2	the	the	DET
fbem-26233	206	3	perspective	perspective	NOUN
fbem-26233	206	4	of	of	ADP
fbem-26233	206	5	organizational	organizational	ADJ
fbem-26233	206	6	focus	focus	NOUN
fbem-26233	206	7	,	,	PUNCT
fbem-26233	206	8	current	current	ADJ
fbem-26233	206	9	research	research	NOUN
fbem-26233	206	10	on	on	ADP
fbem-26233	206	11	fva	fva	VERB
fbem-26233	206	12	in	in	ADP
fbem-26233	206	13	the	the	DET
fbem-26233	206	14	2008	2008	NUM
fbem-26233	206	15	financial	financial	ADJ
fbem-26233	206	16	crisis	crisis	NOUN
fbem-26233	206	17	has	have	AUX
fbem-26233	206	18	neglected	neglect	VERB
fbem-26233	206	19	research	research	NOUN
fbem-26233	206	20	on	on	ADP
fbem-26233	206	21	non	non	ADJ
fbem-26233	206	22	-	-	ADJ
fbem-26233	206	23	listed	listed	ADJ
fbem-26233	206	24	companies	company	NOUN
fbem-26233	206	25	,	,	PUNCT
fbem-26233	206	26	especially	especially	ADV
fbem-26233	206	27	small	small	ADJ
fbem-26233	206	28	and	and	CCONJ
fbem-26233	206	29	medium	medium	ADJ
fbem-26233	206	30	-	-	PUNCT
fbem-26233	206	31	sized	sized	ADJ
fbem-26233	206	32	enterprises	enterprise	NOUN
fbem-26233	206	33	.	.	PUNCT
fbem-26233	207	1	although	although	SCONJ
fbem-26233	207	2	the	the	DET
fbem-26233	207	3	impact	impact	NOUN
fbem-26233	207	4	of	of	ADP
fbem-26233	207	5	the	the	DET
fbem-26233	207	6	2008	2008	NUM
fbem-26233	207	7	financial	financial	ADJ
fbem-26233	207	8	crisis	crisis	NOUN
fbem-26233	207	9	on	on	ADP
fbem-26233	207	10	the	the	DET
fbem-26233	207	11	entire	entire	ADJ
fbem-26233	207	12	business	business	NOUN
fbem-26233	207	13	is	be	AUX
fbem-26233	207	14	most	most	ADV
fbem-26233	207	15	directly	directly	ADV
fbem-26233	207	16	reflected	reflect	VERB
fbem-26233	207	17	in	in	ADP
fbem-26233	207	18	the	the	DET
fbem-26233	207	19	stock	stock	NOUN
fbem-26233	207	20	market	market	NOUN
fbem-26233	207	21	,	,	PUNCT
fbem-26233	207	22	the	the	DET
fbem-26233	207	23	difficulties	difficulty	NOUN
fbem-26233	207	24	faced	face	VERB
fbem-26233	207	25	by	by	ADP
fbem-26233	207	26	non	non	ADJ
fbem-26233	207	27	-	-	ADJ
fbem-26233	207	28	listed	listed	ADJ
fbem-26233	207	29	companies	company	NOUN
fbem-26233	207	30	and	and	CCONJ
fbem-26233	207	31	small	small	ADJ
fbem-26233	207	32	and	and	CCONJ
fbem-26233	207	33	medium	medium	ADJ
fbem-26233	207	34	-	-	PUNCT
fbem-26233	207	35	sized	sized	ADJ
fbem-26233	207	36	enterprises	enterprise	NOUN
fbem-26233	207	37	are	be	AUX
fbem-26233	207	38	also	also	ADV
fbem-26233	207	39	serious	serious	ADJ
fbem-26233	207	40	[	[	X
fbem-26233	207	41	30	30	NUM
fbem-26233	207	42	]	]	PUNCT
fbem-26233	207	43	.	.	PUNCT
fbem-26233	208	1	studying	study	VERB
fbem-26233	208	2	the	the	DET
fbem-26233	208	3	impact	impact	NOUN
fbem-26233	208	4	of	of	ADP
fbem-26233	208	5	the	the	DET
fbem-26233	208	6	use	use	NOUN
fbem-26233	208	7	of	of	ADP
fbem-26233	208	8	fva	fva	VERB
fbem-26233	208	9	in	in	ADP
fbem-26233	208	10	small	small	ADJ
fbem-26233	208	11	and	and	CCONJ
fbem-26233	208	12	medium	medium	ADJ
fbem-26233	208	13	-	-	PUNCT
fbem-26233	208	14	sized	sized	ADJ
fbem-26233	208	15	enterprises	enterprise	NOUN
fbem-26233	208	16	and	and	CCONJ
fbem-26233	208	17	non	non	ADJ
fbem-26233	208	18	-	-	ADJ
fbem-26233	208	19	listed	listed	ADJ
fbem-26233	208	20	companies	company	NOUN
fbem-26233	208	21	on	on	ADP
fbem-26233	208	22	the	the	DET
fbem-26233	208	23	2008	2008	NUM
fbem-26233	208	24	financial	financial	ADJ
fbem-26233	208	25	crisis	crisis	NOUN
fbem-26233	208	26	can	can	AUX
fbem-26233	208	27	understand	understand	VERB
fbem-26233	208	28	the	the	DET
fbem-26233	208	29	role	role	NOUN
fbem-26233	208	30	of	of	ADP
fbem-26233	208	31	fva	fva	NOUN
fbem-26233	208	32	in	in	ADP
fbem-26233	208	33	the	the	DET
fbem-26233	208	34	2008	2008	NUM
fbem-26233	208	35	financial	financial	ADJ
fbem-26233	208	36	crisis	crisis	NOUN
fbem-26233	208	37	from	from	ADP
fbem-26233	208	38	another	another	DET
fbem-26233	208	39	perspective	perspective	NOUN
fbem-26233	208	40	.	.	PUNCT
fbem-26233	209	1	at	at	ADP
fbem-26233	209	2	the	the	DET
fbem-26233	209	3	same	same	ADJ
fbem-26233	209	4	time	time	NOUN
fbem-26233	209	5	,	,	PUNCT
fbem-26233	209	6	it	it	PRON
fbem-26233	209	7	can	can	AUX
fbem-26233	209	8	provide	provide	VERB
fbem-26233	209	9	a	a	DET
fbem-26233	209	10	basis	basis	NOUN
fbem-26233	209	11	for	for	ADP
fbem-26233	209	12	improving	improve	VERB
fbem-26233	209	13	the	the	DET
fbem-26233	209	14	revision	revision	NOUN
fbem-26233	209	15	of	of	ADP
fbem-26233	209	16	accounting	accounting	NOUN
fbem-26233	209	17	standards	standard	NOUN
fbem-26233	209	18	.	.	PUNCT
fbem-26233	210	1	from	from	ADP
fbem-26233	210	2	the	the	DET
fbem-26233	210	3	perspective	perspective	NOUN
fbem-26233	210	4	of	of	ADP
fbem-26233	210	5	location	location	NOUN
fbem-26233	210	6	,	,	PUNCT
fbem-26233	210	7	the	the	DET
fbem-26233	210	8	current	current	ADJ
fbem-26233	210	9	research	research	NOUN
fbem-26233	210	10	on	on	ADP
fbem-26233	210	11	fva	fva	VERB
fbem-26233	210	12	in	in	ADP
fbem-26233	210	13	the	the	DET
fbem-26233	210	14	2008	2008	NUM
fbem-26233	210	15	financial	financial	ADJ
fbem-26233	210	16	crisis	crisis	NOUN
fbem-26233	210	17	lacks	lack	VERB
fbem-26233	210	18	research	research	NOUN
fbem-26233	210	19	in	in	ADP
fbem-26233	210	20	asia	asia	PROPN
fbem-26233	210	21	,	,	PUNCT
fbem-26233	210	22	africa	africa	PROPN
fbem-26233	210	23	and	and	CCONJ
fbem-26233	210	24	latin	latin	PROPN
fbem-26233	210	25	america	america	PROPN
fbem-26233	210	26	,	,	PUNCT
fbem-26233	210	27	especially	especially	ADV
fbem-26233	210	28	in	in	ADP
fbem-26233	210	29	developing	develop	VERB
fbem-26233	210	30	countries	country	NOUN
fbem-26233	210	31	.	.	PUNCT
fbem-26233	211	1	although	although	SCONJ
fbem-26233	211	2	the	the	DET
fbem-26233	211	3	2008	2008	NUM
fbem-26233	211	4	financial	financial	ADJ
fbem-26233	211	5	crisis	crisis	NOUN
fbem-26233	211	6	originated	originate	VERB
fbem-26233	211	7	in	in	ADP
fbem-26233	211	8	the	the	DET
fbem-26233	211	9	united	united	PROPN
fbem-26233	211	10	states	states	PROPN
fbem-26233	211	11	and	and	CCONJ
fbem-26233	211	12	fva	fva	VERB
fbem-26233	211	13	was	be	AUX
fbem-26233	211	14	first	first	ADV
fbem-26233	211	15	implemented	implement	VERB
fbem-26233	211	16	in	in	ADP
fbem-26233	211	17	developed	develop	VERB
fbem-26233	211	18	countries	country	NOUN
fbem-26233	211	19	,	,	PUNCT
fbem-26233	211	20	after	after	ADP
fbem-26233	211	21	the	the	DET
fbem-26233	211	22	millennium	millennium	NOUN
fbem-26233	211	23	,	,	PUNCT
fbem-26233	211	24	most	most	ADJ
fbem-26233	211	25	developing	develop	VERB
fbem-26233	211	26	countries	country	NOUN
fbem-26233	211	27	also	also	ADV
fbem-26233	211	28	introduced	introduce	VERB
fbem-26233	211	29	fva	fva	VERB
fbem-26233	211	30	and	and	CCONJ
fbem-26233	211	31	were	be	AUX
fbem-26233	211	32	severely	severely	ADV
fbem-26233	211	33	affected	affect	VERB
fbem-26233	211	34	by	by	ADP
fbem-26233	211	35	the	the	DET
fbem-26233	211	36	2008	2008	NUM
fbem-26233	211	37	financial	financial	ADJ
fbem-26233	211	38	crisis	crisis	NOUN
fbem-26233	212	1	[	[	X
fbem-26233	212	2	31	31	NUM
fbem-26233	212	3	]	]	PUNCT
fbem-26233	212	4	.	.	PUNCT
fbem-26233	213	1	studying	study	VERB
fbem-26233	213	2	the	the	DET
fbem-26233	213	3	role	role	NOUN
fbem-26233	213	4	of	of	ADP
fbem-26233	213	5	fair	fair	ADJ
fbem-26233	213	6	value	value	NOUN
fbem-26233	213	7	in	in	ADP
fbem-26233	213	8	the	the	DET
fbem-26233	213	9	2008	2008	NUM
fbem-26233	213	10	financial	financial	ADJ
fbem-26233	213	11	crisis	crisis	NOUN
fbem-26233	213	12	in	in	ADP
fbem-26233	213	13	developing	develop	VERB
fbem-26233	213	14	countries	country	NOUN
fbem-26233	213	15	can	can	AUX
fbem-26233	213	16	enhance	enhance	VERB
fbem-26233	213	17	the	the	DET
fbem-26233	213	18	understanding	understanding	NOUN
fbem-26233	213	19	of	of	ADP
fbem-26233	213	20	applicability	applicability	NOUN
fbem-26233	213	21	and	and	CCONJ
fbem-26233	213	22	limitations	limitation	NOUN
fbem-26233	213	23	of	of	ADP
fbem-26233	213	24	fva	fva	VERB
fbem-26233	213	25	in	in	ADP
fbem-26233	213	26	different	different	ADJ
fbem-26233	213	27	economic	economic	ADJ
fbem-26233	213	28	contexts	contexts	NOUN
fbem-26233	213	29	.	.	PUNCT
fbem-26233	214	1	at	at	ADP
fbem-26233	214	2	the	the	DET
fbem-26233	214	3	same	same	ADJ
fbem-26233	214	4	time	time	NOUN
fbem-26233	214	5	,	,	PUNCT
fbem-26233	214	6	it	it	PRON
fbem-26233	214	7	can	can	AUX
fbem-26233	214	8	provide	provide	VERB
fbem-26233	214	9	a	a	DET
fbem-26233	214	10	basis	basis	NOUN
fbem-26233	214	11	for	for	SCONJ
fbem-26233	214	12	countries	country	NOUN
fbem-26233	214	13	to	to	PART
fbem-26233	214	14	choose	choose	VERB
fbem-26233	214	15	and	and	CCONJ
fbem-26233	214	16	formulate	formulate	VERB
fbem-26233	214	17	revisions	revision	NOUN
fbem-26233	214	18	to	to	ADP
fbem-26233	214	19	accounting	accounting	NOUN
fbem-26233	214	20	standards	standard	NOUN
fbem-26233	214	21	that	that	PRON
fbem-26233	214	22	are	be	AUX
fbem-26233	214	23	suitable	suitable	ADJ
fbem-26233	214	24	for	for	ADP
fbem-26233	214	25	them	they	PRON
fbem-26233	214	26	.	.	PUNCT
fbem-26233	215	1	from	from	ADP
fbem-26233	215	2	the	the	DET
fbem-26233	215	3	perspective	perspective	NOUN
fbem-26233	215	4	of	of	ADP
fbem-26233	215	5	research	research	NOUN
fbem-26233	215	6	methods	method	NOUN
fbem-26233	215	7	,	,	PUNCT
fbem-26233	215	8	current	current	ADJ
fbem-26233	215	9	research	research	NOUN
fbem-26233	215	10	on	on	ADP
fbem-26233	215	11	fva	fva	VERB
fbem-26233	215	12	in	in	ADP
fbem-26233	215	13	the	the	DET
fbem-26233	215	14	2008	2008	NUM
fbem-26233	215	15	financial	financial	ADJ
fbem-26233	215	16	crisis	crisis	NOUN
fbem-26233	215	17	lacks	lack	VERB
fbem-26233	215	18	interaction	interaction	NOUN
fbem-26233	215	19	with	with	ADP
fbem-26233	215	20	people	people	NOUN
fbem-26233	215	21	,	,	PUNCT
fbem-26233	215	22	especially	especially	ADV
fbem-26233	215	23	interviews	interview	NOUN
fbem-26233	215	24	and	and	CCONJ
fbem-26233	215	25	questionnaires	questionnaire	NOUN
fbem-26233	215	26	.	.	PUNCT
fbem-26233	216	1	current	current	ADJ
fbem-26233	216	2	research	research	NOUN
fbem-26233	216	3	is	be	AUX
fbem-26233	216	4	oriented	orient	VERB
fbem-26233	216	5	to	to	ADP
fbem-26233	216	6	testing	test	VERB
fbem-26233	216	7	the	the	DET
fbem-26233	216	8	relationship	relationship	NOUN
fbem-26233	216	9	between	between	ADP
fbem-26233	216	10	fva	fva	NOUN
fbem-26233	216	11	and	and	CCONJ
fbem-26233	216	12	the	the	DET
fbem-26233	216	13	2008	2008	NUM
fbem-26233	216	14	financial	financial	ADJ
fbem-26233	216	15	crisis	crisis	NOUN
fbem-26233	216	16	and	and	CCONJ
fbem-26233	216	17	aims	aim	VERB
fbem-26233	216	18	to	to	PART
fbem-26233	216	19	provide	provide	VERB
fbem-26233	216	20	evidence	evidence	NOUN
fbem-26233	216	21	,	,	PUNCT
fbem-26233	216	22	but	but	CCONJ
fbem-26233	216	23	lacks	lack	VERB
fbem-26233	216	24	exploration	exploration	NOUN
fbem-26233	216	25	and	and	CCONJ
fbem-26233	216	26	subjective	subjective	ADJ
fbem-26233	216	27	understanding	understanding	NOUN
fbem-26233	216	28	.	.	PUNCT
fbem-26233	217	1	however	however	ADV
fbem-26233	217	2	,	,	PUNCT
fbem-26233	217	3	economic	economic	ADJ
fbem-26233	217	4	activities	activity	NOUN
fbem-26233	217	5	are	be	AUX
fbem-26233	217	6	based	base	VERB
fbem-26233	217	7	on	on	ADP
fbem-26233	217	8	human	human	ADJ
fbem-26233	217	9	activities	activity	NOUN
fbem-26233	217	10	and	and	CCONJ
fbem-26233	217	11	psychology	psychology	NOUN
fbem-26233	217	12	,	,	PUNCT
fbem-26233	217	13	especially	especially	ADV
fbem-26233	217	14	behavioral	behavioral	ADJ
fbem-26233	217	15	finance	finance	NOUN
fbem-26233	217	16	theory	theory	NOUN
fbem-26233	217	17	refutes	refute	VERB
fbem-26233	217	18	the	the	DET
fbem-26233	217	19	assumption	assumption	NOUN
fbem-26233	217	20	of	of	ADP
fbem-26233	217	21	rational	rational	ADJ
fbem-26233	217	22	people	people	NOUN
fbem-26233	217	23	in	in	ADP
fbem-26233	217	24	neoclassical	neoclassical	ADJ
fbem-26233	217	25	economics	economic	NOUN
fbem-26233	217	26	[	[	X
fbem-26233	217	27	32	32	NUM
fbem-26233	217	28	]	]	PUNCT
fbem-26233	217	29	.	.	PUNCT
fbem-26233	218	1	therefore	therefore	ADV
fbem-26233	218	2	,	,	PUNCT
fbem-26233	218	3	in	in	ADP
fbem-26233	218	4	the	the	DET
fbem-26233	218	5	field	field	NOUN
fbem-26233	218	6	of	of	ADP
fbem-26233	218	7	economic	economic	ADJ
fbem-26233	218	8	markets	market	NOUN
fbem-26233	218	9	,	,	PUNCT
fbem-26233	218	10	ignoring	ignore	VERB
fbem-26233	218	11	human	human	ADJ
fbem-26233	218	12	psychology	psychology	NOUN
fbem-26233	218	13	and	and	CCONJ
fbem-26233	218	14	purely	purely	ADV
fbem-26233	218	15	analyzing	analyze	VERB
fbem-26233	218	16	the	the	DET
fbem-26233	218	17	role	role	NOUN
fbem-26233	218	18	of	of	ADP
fbem-26233	218	19	fva	fva	NOUN
fbem-26233	218	20	in	in	ADP
fbem-26233	218	21	the	the	DET
fbem-26233	218	22	2008	2008	NUM
fbem-26233	218	23	financial	financial	ADJ
fbem-26233	218	24	crisis	crisis	NOUN
fbem-26233	218	25	is	be	AUX
fbem-26233	218	26	limited	limited	ADJ
fbem-26233	218	27	.	.	PUNCT
fbem-26233	219	1	if	if	SCONJ
fbem-26233	219	2	research	research	NOUN
fbem-26233	219	3	methods	method	NOUN
fbem-26233	219	4	that	that	PRON
fbem-26233	219	5	emphasize	emphasize	VERB
fbem-26233	219	6	interaction	interaction	NOUN
fbem-26233	219	7	with	with	ADP
fbem-26233	219	8	people	people	NOUN
fbem-26233	219	9	are	be	AUX
fbem-26233	219	10	adopted	adopt	VERB
fbem-26233	219	11	in	in	ADP
fbem-26233	219	12	research	research	NOUN
fbem-26233	219	13	methods	method	NOUN
fbem-26233	219	14	,	,	PUNCT
fbem-26233	219	15	such	such	ADJ
fbem-26233	219	16	as	as	ADP
fbem-26233	219	17	interviews	interview	NOUN
fbem-26233	219	18	or	or	CCONJ
fbem-26233	219	19	questionnaires	questionnaire	NOUN
fbem-26233	219	20	,	,	PUNCT
fbem-26233	219	21	then	then	ADV
fbem-26233	219	22	a	a	DET
fbem-26233	219	23	more	more	ADV
fbem-26233	219	24	comprehensive	comprehensive	ADJ
fbem-26233	219	25	understanding	understanding	NOUN
fbem-26233	219	26	of	of	ADP
fbem-26233	219	27	the	the	DET
fbem-26233	219	28	role	role	NOUN
fbem-26233	219	29	of	of	ADP
fbem-26233	219	30	fva	fva	NOUN
fbem-26233	219	31	in	in	ADP
fbem-26233	219	32	the	the	DET
fbem-26233	219	33	2008	2008	NUM
fbem-26233	219	34	financial	financial	ADJ
fbem-26233	219	35	crisis	crisis	NOUN
fbem-26233	219	36	can	can	AUX
fbem-26233	219	37	be	be	AUX
fbem-26233	219	38	achieved	achieve	VERB
fbem-26233	219	39	,	,	PUNCT
fbem-26233	219	40	and	and	CCONJ
fbem-26233	219	41	even	even	ADV
fbem-26233	219	42	new	new	ADJ
fbem-26233	219	43	conclusions	conclusion	NOUN
fbem-26233	219	44	can	can	AUX
fbem-26233	219	45	be	be	AUX
fbem-26233	219	46	obtained	obtain	VERB
fbem-26233	219	47	.	.	PUNCT
fbem-26233	220	1	from	from	ADP
fbem-26233	220	2	the	the	DET
fbem-26233	220	3	perspective	perspective	NOUN
fbem-26233	220	4	of	of	ADP
fbem-26233	220	5	the	the	DET
fbem-26233	220	6	focus	focus	NOUN
fbem-26233	220	7	area	area	NOUN
fbem-26233	220	8	,	,	PUNCT
fbem-26233	220	9	the	the	DET
fbem-26233	220	10	current	current	ADJ
fbem-26233	220	11	research	research	NOUN
fbem-26233	220	12	on	on	ADP
fbem-26233	220	13	fva	fva	VERB
fbem-26233	220	14	in	in	ADP
fbem-26233	220	15	the	the	DET
fbem-26233	220	16	2008	2008	NUM
fbem-26233	220	17	financial	financial	ADJ
fbem-26233	220	18	crisis	crisis	NOUN
fbem-26233	220	19	is	be	AUX
fbem-26233	220	20	relatively	relatively	ADV
fbem-26233	220	21	comprehensive	comprehensive	ADJ
fbem-26233	220	22	,	,	PUNCT
fbem-26233	220	23	involving	involve	VERB
fbem-26233	220	24	both	both	CCONJ
fbem-26233	220	25	the	the	DET
fbem-26233	220	26	macro	macro	ADJ
fbem-26233	220	27	field	field	NOUN
fbem-26233	220	28	and	and	CCONJ
fbem-26233	220	29	the	the	DET
fbem-26233	220	30	micro	micro	ADJ
fbem-26233	220	31	level	level	NOUN
fbem-26233	220	32	.	.	PUNCT
fbem-26233	221	1	however	however	ADV
fbem-26233	221	2	,	,	PUNCT
fbem-26233	221	3	from	from	ADP
fbem-26233	221	4	the	the	DET
fbem-26233	221	5	perspective	perspective	NOUN
fbem-26233	221	6	of	of	ADP
fbem-26233	221	7	disciplines	discipline	NOUN
fbem-26233	221	8	,	,	PUNCT
fbem-26233	221	9	there	there	PRON
fbem-26233	221	10	is	be	VERB
fbem-26233	221	11	a	a	DET
fbem-26233	221	12	lack	lack	NOUN
fbem-26233	221	13	of	of	ADP
fbem-26233	221	14	connection	connection	NOUN
fbem-26233	221	15	with	with	ADP
fbem-26233	221	16	other	other	ADJ
fbem-26233	221	17	social	social	ADJ
fbem-26233	221	18	science	science	NOUN
fbem-26233	221	19	disciplines	discipline	NOUN
fbem-26233	221	20	.	.	PUNCT
fbem-26233	222	1	current	current	ADJ
fbem-26233	222	2	research	research	NOUN
fbem-26233	222	3	still	still	ADV
fbem-26233	222	4	focuses	focus	VERB
fbem-26233	222	5	on	on	ADP
fbem-26233	222	6	the	the	DET
fbem-26233	222	7	fields	field	NOUN
fbem-26233	222	8	of	of	ADP
fbem-26233	222	9	economics	economic	NOUN
fbem-26233	222	10	,	,	PUNCT
fbem-26233	222	11	finance	finance	NOUN
fbem-26233	222	12	and	and	CCONJ
fbem-26233	222	13	accounting	accounting	NOUN
fbem-26233	222	14	.	.	PUNCT
fbem-26233	223	1	however	however	ADV
fbem-26233	223	2	,	,	PUNCT
fbem-26233	223	3	the	the	DET
fbem-26233	223	4	2008	2008	NUM
fbem-26233	223	5	financial	financial	ADJ
fbem-26233	223	6	crisis	crisis	NOUN
fbem-26233	223	7	is	be	AUX
fbem-26233	223	8	not	not	PART
fbem-26233	223	9	just	just	ADV
fbem-26233	223	10	a	a	DET
fbem-26233	223	11	financial	financial	ADJ
fbem-26233	223	12	issue	issue	NOUN
fbem-26233	223	13	,	,	PUNCT
fbem-26233	223	14	it	it	PRON
fbem-26233	223	15	has	have	VERB
fbem-26233	223	16	a	a	DET
fbem-26233	223	17	close	close	ADJ
fbem-26233	223	18	relationship	relationship	NOUN
fbem-26233	223	19	with	with	ADP
fbem-26233	223	20	political	political	ADJ
fbem-26233	223	21	science	science	NOUN
fbem-26233	223	22	,	,	PUNCT
fbem-26233	223	23	sociology	sociology	NOUN
fbem-26233	223	24	,	,	PUNCT
fbem-26233	223	25	law	law	NOUN
fbem-26233	223	26	and	and	CCONJ
fbem-26233	223	27	psychology	psychology	NOUN
fbem-26233	223	28	[	[	X
fbem-26233	223	29	33	33	NUM
fbem-26233	223	30	]	]	PUNCT
fbem-26233	223	31	.	.	PUNCT
fbem-26233	224	1	therefore	therefore	ADV
fbem-26233	224	2	,	,	PUNCT
fbem-26233	224	3	when	when	SCONJ
fbem-26233	224	4	studying	study	VERB
fbem-26233	224	5	the	the	DET
fbem-26233	224	6	role	role	NOUN
fbem-26233	224	7	of	of	ADP
fbem-26233	224	8	fva	fva	NOUN
fbem-26233	224	9	in	in	ADP
fbem-26233	224	10	the	the	DET
fbem-26233	224	11	2008	2008	NUM
fbem-26233	224	12	financial	financial	ADJ
fbem-26233	224	13	crisis	crisis	NOUN
fbem-26233	224	14	,	,	PUNCT
fbem-26233	224	15	the	the	DET
fbem-26233	224	16	conclusions	conclusion	NOUN
fbem-26233	224	17	drawn	draw	VERB
fbem-26233	224	18	from	from	ADP
fbem-26233	224	19	the	the	DET
fbem-26233	224	20	perspective	perspective	NOUN
fbem-26233	224	21	of	of	ADP
fbem-26233	224	22	economics	economic	NOUN
fbem-26233	224	23	,	,	PUNCT
fbem-26233	224	24	finance	finance	NOUN
fbem-26233	224	25	and	and	CCONJ
fbem-26233	224	26	accounting	accounting	NOUN
fbem-26233	224	27	alone	alone	ADV
fbem-26233	224	28	may	may	AUX
fbem-26233	224	29	have	have	AUX
fbem-26233	224	30	limited	limit	VERB
fbem-26233	224	31	practical	practical	ADJ
fbem-26233	224	32	significance	significance	NOUN
fbem-26233	224	33	because	because	SCONJ
fbem-26233	224	34	of	of	ADP
fbem-26233	224	35	the	the	DET
fbem-26233	224	36	lack	lack	NOUN
fbem-26233	224	37	of	of	ADP
fbem-26233	224	38	linkage	linkage	NOUN
fbem-26233	224	39	with	with	ADP
fbem-26233	224	40	the	the	DET
fbem-26233	224	41	entire	entire	ADJ
fbem-26233	224	42	social	social	ADJ
fbem-26233	224	43	science	science	NOUN
fbem-26233	224	44	.	.	PUNCT
fbem-26233	225	1	if	if	SCONJ
fbem-26233	225	2	sufficient	sufficient	ADJ
fbem-26233	225	3	interdisciplinary	interdisciplinary	ADJ
fbem-26233	225	4	research	research	NOUN
fbem-26233	225	5	can	can	AUX
fbem-26233	225	6	be	be	AUX
fbem-26233	225	7	achieved	achieve	VERB
fbem-26233	225	8	in	in	ADP
fbem-26233	225	9	the	the	DET
fbem-26233	225	10	study	study	NOUN
fbem-26233	225	11	of	of	ADP
fbem-26233	225	12	fva	fva	NOUN
fbem-26233	225	13	in	in	ADP
fbem-26233	225	14	the	the	DET
fbem-26233	225	15	2008	2008	NUM
fbem-26233	225	16	financial	financial	ADJ
fbem-26233	225	17	crisis	crisis	NOUN
fbem-26233	225	18	,	,	PUNCT
fbem-26233	225	19	it	it	PRON
fbem-26233	225	20	will	will	AUX
fbem-26233	225	21	promote	promote	VERB
fbem-26233	225	22	the	the	DET
fbem-26233	225	23	improvement	improvement	NOUN
fbem-26233	225	24	of	of	ADP
fbem-26233	225	25	accounting	accounting	NOUN
fbem-26233	225	26	standards	standard	NOUN
fbem-26233	225	27	and	and	CCONJ
fbem-26233	225	28	the	the	DET
fbem-26233	225	29	development	development	NOUN
fbem-26233	225	30	of	of	ADP
fbem-26233	225	31	the	the	DET
fbem-26233	225	32	economy	economy	NOUN
fbem-26233	225	33	and	and	CCONJ
fbem-26233	225	34	society	society	NOUN
fbem-26233	225	35	.	.	PUNCT
fbem-26233	226	1	based	base	VERB
fbem-26233	226	2	on	on	ADP
fbem-26233	226	3	the	the	DET
fbem-26233	226	4	above	above	ADJ
fbem-26233	226	5	criticisms	criticism	NOUN
fbem-26233	226	6	of	of	ADP
fbem-26233	226	7	the	the	DET
fbem-26233	226	8	four	four	NUM
fbem-26233	226	9	aspects	aspect	NOUN
fbem-26233	226	10	of	of	ADP
fbem-26233	226	11	the	the	DET
fbem-26233	226	12	framework	framework	NOUN
fbem-26233	226	13	,	,	PUNCT
fbem-26233	226	14	this	this	DET
fbem-26233	226	15	study	study	NOUN
fbem-26233	226	16	proposes	propose	VERB
fbem-26233	226	17	reference	reference	NOUN
fbem-26233	226	18	directions	direction	NOUN
fbem-26233	226	19	for	for	ADP
fbem-26233	226	20	future	future	ADJ
fbem-26233	226	21	research	research	NOUN
fbem-26233	226	22	on	on	ADP
fbem-26233	226	23	fva	fva	VERB
fbem-26233	226	24	in	in	ADP
fbem-26233	226	25	the	the	DET
fbem-26233	226	26	2008	2008	NUM
fbem-26233	226	27	financial	financial	ADJ
fbem-26233	226	28	crisis	crisis	NOUN
fbem-26233	226	29	.	.	PUNCT
fbem-26233	227	1	first	first	ADV
fbem-26233	227	2	,	,	PUNCT
fbem-26233	227	3	future	future	ADJ
fbem-26233	227	4	research	research	NOUN
fbem-26233	227	5	can	can	AUX
fbem-26233	227	6	focus	focus	VERB
fbem-26233	227	7	more	more	ADV
fbem-26233	227	8	on	on	ADP
fbem-26233	227	9	non	non	ADJ
fbem-26233	227	10	-	-	ADJ
fbem-26233	227	11	listed	listed	ADJ
fbem-26233	227	12	companies	company	NOUN
fbem-26233	227	13	,	,	PUNCT
fbem-26233	227	14	especially	especially	ADV
fbem-26233	227	15	small	small	ADJ
fbem-26233	227	16	and	and	CCONJ
fbem-26233	227	17	medium	medium	ADJ
fbem-26233	227	18	-	-	PUNCT
fbem-26233	227	19	sized	sized	ADJ
fbem-26233	227	20	enterprises	enterprise	NOUN
fbem-26233	227	21	.	.	PUNCT
fbem-26233	228	1	second	second	ADJ
fbem-26233	228	2	,	,	PUNCT
fbem-26233	228	3	future	future	ADJ
fbem-26233	228	4	research	research	NOUN
fbem-26233	228	5	can	can	AUX
fbem-26233	228	6	consider	consider	VERB
fbem-26233	228	7	conducting	conduct	VERB
fbem-26233	228	8	research	research	NOUN
fbem-26233	228	9	on	on	ADP
fbem-26233	228	10	fva	fva	VERB
fbem-26233	228	11	in	in	ADP
fbem-26233	228	12	the	the	DET
fbem-26233	228	13	2008	2008	NUM
fbem-26233	228	14	financial	financial	ADJ
fbem-26233	228	15	crisis	crisis	NOUN
fbem-26233	228	16	in	in	ADP
fbem-26233	228	17	asia	asia	PROPN
fbem-26233	228	18	,	,	PUNCT
fbem-26233	228	19	africa	africa	PROPN
fbem-26233	228	20	and	and	CCONJ
fbem-26233	228	21	latin	latin	PROPN
fbem-26233	228	22	america	america	PROPN
fbem-26233	228	23	,	,	PUNCT
fbem-26233	228	24	especially	especially	ADV
fbem-26233	228	25	related	relate	VERB
fbem-26233	228	26	to	to	ADP
fbem-26233	228	27	developing	develop	VERB
fbem-26233	228	28	countries	country	NOUN
fbem-26233	228	29	.	.	PUNCT
fbem-26233	229	1	in	in	ADP
fbem-26233	229	2	addition	addition	NOUN
fbem-26233	229	3	,	,	PUNCT
fbem-26233	229	4	future	future	ADJ
fbem-26233	229	5	research	research	NOUN
fbem-26233	229	6	can	can	AUX
fbem-26233	229	7	adopt	adopt	VERB
fbem-26233	229	8	more	more	ADV
fbem-26233	229	9	interactive	interactive	ADJ
fbem-26233	229	10	research	research	NOUN
fbem-26233	229	11	methods	method	NOUN
fbem-26233	229	12	with	with	ADP
fbem-26233	229	13	people	people	NOUN
fbem-26233	229	14	,	,	PUNCT
fbem-26233	229	15	such	such	ADJ
fbem-26233	229	16	as	as	ADP
fbem-26233	229	17	interviews	interview	NOUN
fbem-26233	229	18	and	and	CCONJ
fbem-26233	229	19	questionnaires	questionnaire	NOUN
fbem-26233	229	20	,	,	PUNCT
fbem-26233	229	21	to	to	PART
fbem-26233	229	22	understand	understand	VERB
fbem-26233	229	23	the	the	DET
fbem-26233	229	24	role	role	NOUN
fbem-26233	229	25	of	of	ADP
fbem-26233	229	26	fva	fva	NOUN
fbem-26233	229	27	in	in	ADP
fbem-26233	229	28	the	the	DET
fbem-26233	229	29	2008	2008	NUM
fbem-26233	229	30	financial	financial	ADJ
fbem-26233	229	31	crisis	crisis	NOUN
fbem-26233	229	32	from	from	ADP
fbem-26233	229	33	a	a	DET
fbem-26233	229	34	human	human	ADJ
fbem-26233	229	35	perspective	perspective	NOUN
fbem-26233	229	36	.	.	PUNCT
fbem-26233	230	1	finally	finally	ADV
fbem-26233	230	2	,	,	PUNCT
fbem-26233	230	3	more	more	ADJ
fbem-26233	230	4	interdisciplinary	interdisciplinary	ADJ
fbem-26233	230	5	researches	research	NOUN
fbem-26233	230	6	can	can	AUX
fbem-26233	230	7	be	be	AUX
fbem-26233	230	8	carried	carry	VERB
fbem-26233	230	9	out	out	ADP
fbem-26233	230	10	in	in	ADP
fbem-26233	230	11	the	the	DET
fbem-26233	230	12	future	future	NOUN
fbem-26233	230	13	,	,	PUNCT
fbem-26233	230	14	linking	link	VERB
fbem-26233	230	15	other	other	ADJ
fbem-26233	230	16	social	social	ADJ
fbem-26233	230	17	sciences	science	NOUN
fbem-26233	230	18	with	with	ADP
fbem-26233	230	19	business	business	NOUN
fbem-26233	230	20	,	,	PUNCT
fbem-26233	230	21	so	so	SCONJ
fbem-26233	230	22	that	that	SCONJ
fbem-26233	230	23	the	the	DET
fbem-26233	230	24	research	research	NOUN
fbem-26233	230	25	on	on	ADP
fbem-26233	230	26	fva	fva	VERB
fbem-26233	230	27	in	in	ADP
fbem-26233	230	28	the	the	DET
fbem-26233	230	29	2008	2008	NUM
fbem-26233	230	30	financial	financial	ADJ
fbem-26233	230	31	crisis	crisis	NOUN
fbem-26233	230	32	has	have	VERB
fbem-26233	230	33	more	more	ADV
fbem-26233	230	34	practical	practical	ADJ
fbem-26233	230	35	significance	significance	NOUN
fbem-26233	230	36	.	.	PUNCT
fbem-26233	231	1	in	in	ADP
fbem-26233	231	2	conclusion	conclusion	NOUN
fbem-26233	231	3	,	,	PUNCT
fbem-26233	231	4	current	current	ADJ
fbem-26233	231	5	research	research	NOUN
fbem-26233	231	6	has	have	VERB
fbem-26233	231	7	limitations	limitation	NOUN
fbem-26233	231	8	in	in	ADP
fbem-26233	231	9	non	non	ADJ
fbem-26233	231	10	-	-	ADJ
fbem-26233	231	11	listed	listed	ADJ
fbem-26233	231	12	companies	company	NOUN
fbem-26233	231	13	,	,	PUNCT
fbem-26233	231	14	asia	asia	PROPN
fbem-26233	231	15	,	,	PUNCT
fbem-26233	231	16	africa	africa	PROPN
fbem-26233	231	17	and	and	CCONJ
fbem-26233	231	18	latin	latin	PROPN
fbem-26233	231	19	america	america	PROPN
fbem-26233	231	20	,	,	PUNCT
fbem-26233	231	21	research	research	NOUN
fbem-26233	231	22	methods	method	NOUN
fbem-26233	231	23	for	for	ADP
fbem-26233	231	24	interaction	interaction	NOUN
fbem-26233	231	25	with	with	ADP
fbem-26233	231	26	people	people	NOUN
fbem-26233	231	27	,	,	PUNCT
fbem-26233	231	28	and	and	CCONJ
fbem-26233	231	29	interdisciplinary	interdisciplinary	ADJ
fbem-26233	231	30	research	research	NOUN
fbem-26233	231	31	.	.	PUNCT
fbem-26233	232	1	however	however	ADV
fbem-26233	232	2	,	,	PUNCT
fbem-26233	232	3	these	these	DET
fbem-26233	232	4	limitations	limitation	NOUN
fbem-26233	232	5	can	can	AUX
fbem-26233	232	6	also	also	ADV
fbem-26233	232	7	be	be	AUX
fbem-26233	232	8	considered	consider	VERB
fbem-26233	232	9	as	as	ADP
fbem-26233	232	10	directions	direction	NOUN
fbem-26233	232	11	for	for	ADP
fbem-26233	232	12	future	future	ADJ
fbem-26233	232	13	research	research	NOUN
fbem-26233	232	14	on	on	ADP
fbem-26233	232	15	fva	fva	VERB
fbem-26233	232	16	in	in	ADP
fbem-26233	232	17	the	the	DET
fbem-26233	232	18	2008	2008	NUM
fbem-26233	232	19	financial	financial	ADJ
fbem-26233	232	20	crisis	crisis	NOUN
fbem-26233	232	21	.	.	PUNCT
fbem-26233	233	1	5	5	X
fbem-26233	233	2	.	.	X
fbem-26233	233	3	conclusion	conclusion	NOUN
fbem-26233	233	4	this	this	DET
fbem-26233	233	5	research	research	NOUN
fbem-26233	233	6	focuses	focus	VERB
fbem-26233	233	7	on	on	ADP
fbem-26233	233	8	previous	previous	ADJ
fbem-26233	233	9	research	research	NOUN
fbem-26233	233	10	on	on	ADP
fbem-26233	233	11	fva	fva	VERB
fbem-26233	233	12	in	in	ADP
fbem-26233	233	13	the	the	DET
fbem-26233	233	14	2008	2008	NUM
fbem-26233	233	15	financial	financial	ADJ
fbem-26233	233	16	crisis	crisis	NOUN
fbem-26233	233	17	and	and	CCONJ
fbem-26233	233	18	aims	aim	VERB
fbem-26233	233	19	to	to	PART
fbem-26233	233	20	answer	answer	VERB
fbem-26233	233	21	the	the	DET
fbem-26233	233	22	research	research	NOUN
fbem-26233	233	23	question	question	NOUN
fbem-26233	233	24	of	of	ADP
fbem-26233	233	25	what	what	PRON
fbem-26233	233	26	is	be	AUX
fbem-26233	233	27	the	the	DET
fbem-26233	233	28	current	current	ADJ
fbem-26233	233	29	controversy	controversy	NOUN
fbem-26233	233	30	about	about	ADP
fbem-26233	233	31	fva	fva	VERB
fbem-26233	233	32	in	in	ADP
fbem-26233	233	33	the	the	DET
fbem-26233	233	34	2008	2008	NUM
fbem-26233	233	35	financial	financial	ADJ
fbem-26233	233	36	crisis	crisis	NOUN
fbem-26233	233	37	.	.	PUNCT
fbem-26233	234	1	in	in	ADP
fbem-26233	234	2	order	order	NOUN
fbem-26233	234	3	to	to	PART
fbem-26233	234	4	answer	answer	VERB
fbem-26233	234	5	the	the	DET
fbem-26233	234	6	research	research	NOUN
fbem-26233	234	7	question	question	NOUN
fbem-26233	234	8	,	,	PUNCT
fbem-26233	234	9	this	this	DET
fbem-26233	234	10	research	research	NOUN
fbem-26233	234	11	uses	use	VERB
fbem-26233	234	12	structured	structured	ADJ
fbem-26233	234	13	literature	literature	PROPN
fbem-26233	234	14	review	review	PROPN
fbem-26233	234	15	,	,	PUNCT
fbem-26233	234	16	constructs	construct	VERB
fbem-26233	234	17	a	a	DET
fbem-26233	234	18	coding	code	VERB
fbem-26233	234	19	framework	framework	NOUN
fbem-26233	234	20	from	from	ADP
fbem-26233	234	21	the	the	DET
fbem-26233	234	22	perspectives	perspective	NOUN
fbem-26233	234	23	of	of	ADP
fbem-26233	234	24	organizational	organizational	ADJ
fbem-26233	234	25	focus	focus	NOUN
fbem-26233	234	26	,	,	PUNCT
fbem-26233	234	27	position	position	NOUN
fbem-26233	234	28	,	,	PUNCT
fbem-26233	234	29	research	research	NOUN
fbem-26233	234	30	method	method	NOUN
fbem-26233	234	31	and	and	CCONJ
fbem-26233	234	32	focus	focus	NOUN
fbem-26233	234	33	area	area	NOUN
fbem-26233	234	34	,	,	PUNCT
fbem-26233	234	35	and	and	CCONJ
fbem-26233	234	36	reviews	review	VERB
fbem-26233	234	37	20	20	NUM
fbem-26233	234	38	relevant	relevant	ADJ
fbem-26233	234	39	papers	paper	NOUN
fbem-26233	234	40	in	in	ADP
fbem-26233	234	41	the	the	DET
fbem-26233	234	42	a	a	NOUN
fbem-26233	234	43	and	and	CCONJ
fbem-26233	234	44	a	a	PRON
fbem-26233	234	45	*	*	NOUN
fbem-26233	234	46	journals	journal	NOUN
fbem-26233	234	47	in	in	ADP
fbem-26233	234	48	the	the	DET
fbem-26233	234	49	abdc	abdc	PROPN
fbem-26233	234	50	journal	journal	PROPN
fbem-26233	234	51	list	list	NOUN
fbem-26233	234	52	with	with	ADP
fbem-26233	234	53	the	the	DET
fbem-26233	234	54	highest	high	ADJ
fbem-26233	234	55	citation	citation	NOUN
fbem-26233	234	56	volume	volume	NOUN
fbem-26233	234	57	in	in	ADP
fbem-26233	234	58	the	the	DET
fbem-26233	234	59	scopus	scopus	PROPN
fbem-26233	234	60	database	database	NOUN
fbem-26233	234	61	after	after	ADP
fbem-26233	234	62	2008	2008	NUM
fbem-26233	234	63	.	.	PUNCT
fbem-26233	235	1	after	after	ADP
fbem-26233	235	2	an	an	DET
fbem-26233	235	3	insight	insight	NOUN
fbem-26233	235	4	into	into	ADP
fbem-26233	235	5	the	the	DET
fbem-26233	235	6	20	20	NUM
fbem-26233	235	7	articles	article	NOUN
fbem-26233	235	8	,	,	PUNCT
fbem-26233	235	9	this	this	DET
fbem-26233	235	10	research	research	NOUN
fbem-26233	235	11	found	find	VERB
fbem-26233	235	12	that	that	SCONJ
fbem-26233	235	13	the	the	DET
fbem-26233	235	14	vast	vast	ADJ
fbem-26233	235	15	majority	majority	NOUN
fbem-26233	235	16	of	of	ADP
fbem-26233	235	17	studies	study	NOUN
fbem-26233	235	18	focus	focus	VERB
fbem-26233	235	19	on	on	ADP
fbem-26233	235	20	listed	list	VERB
fbem-26233	235	21	companies	company	NOUN
fbem-26233	235	22	,	,	PUNCT
fbem-26233	235	23	and	and	CCONJ
fbem-26233	235	24	research	research	NOUN
fbem-26233	235	25	on	on	ADP
fbem-26233	235	26	north	north	PROPN
fbem-26233	235	27	america	america	PROPN
fbem-26233	235	28	and	and	CCONJ
fbem-26233	235	29	empirical	empirical	ADJ
fbem-26233	235	30	research	research	NOUN
fbem-26233	235	31	methods	method	NOUN
fbem-26233	235	32	are	be	AUX
fbem-26233	235	33	mainstream	mainstream	ADJ
fbem-26233	235	34	.	.	PUNCT
fbem-26233	236	1	as	as	ADP
fbem-26233	236	2	for	for	ADP
fbem-26233	236	3	the	the	DET
fbem-26233	236	4	research	research	NOUN
fbem-26233	236	5	question	question	NOUN
fbem-26233	236	6	of	of	ADP
fbem-26233	236	7	this	this	DET
fbem-26233	236	8	research	research	NOUN
fbem-26233	236	9	,	,	PUNCT
fbem-26233	236	10	after	after	ADP
fbem-26233	236	11	in	in	ADP
fbem-26233	236	12	-	-	PUNCT
fbem-26233	236	13	depth	depth	NOUN
fbem-26233	236	14	analysis	analysis	NOUN
fbem-26233	236	15	,	,	PUNCT
fbem-26233	236	16	this	this	DET
fbem-26233	236	17	research	research	NOUN
fbem-26233	236	18	believes	believe	VERB
fbem-26233	236	19	that	that	SCONJ
fbem-26233	236	20	the	the	DET
fbem-26233	236	21	current	current	ADJ
fbem-26233	236	22	controversy	controversy	NOUN
fbem-26233	236	23	about	about	ADP
fbem-26233	236	24	fva	fva	VERB
fbem-26233	236	25	in	in	ADP
fbem-26233	236	26	the	the	DET
fbem-26233	236	27	2008	2008	NUM
fbem-26233	236	28	financial	financial	ADJ
fbem-26233	236	29	crisis	crisis	NOUN
fbem-26233	236	30	is	be	AUX
fbem-26233	236	31	mainly	mainly	ADV
fbem-26233	236	32	whether	whether	SCONJ
fbem-26233	236	33	fva	fva	VERB
fbem-26233	236	34	has	have	AUX
fbem-26233	236	35	exacerbated	exacerbate	VERB
fbem-26233	236	36	the	the	DET
fbem-26233	236	37	2008	2008	NUM
fbem-26233	236	38	financial	financial	ADJ
fbem-26233	236	39	crisis	crisis	NOUN
fbem-26233	236	40	.	.	PUNCT
fbem-26233	237	1	in	in	ADP
fbem-26233	237	2	addition	addition	NOUN
fbem-26233	237	3	,	,	PUNCT
fbem-26233	237	4	there	there	PRON
fbem-26233	237	5	are	be	VERB
fbem-26233	237	6	also	also	ADV
fbem-26233	237	7	disputes	dispute	NOUN
fbem-26233	237	8	within	within	ADP
fbem-26233	237	9	different	different	ADJ
fbem-26233	237	10	view	view	NOUN
fbem-26233	237	11	holders	holder	NOUN
fbem-26233	237	12	.	.	PUNCT
fbem-26233	238	1	however	however	ADV
fbem-26233	238	2	,	,	PUNCT
fbem-26233	238	3	in	in	ADP
fbem-26233	238	4	general	general	ADJ
fbem-26233	238	5	,	,	PUNCT
fbem-26233	238	6	the	the	DET
fbem-26233	238	7	view	view	NOUN
fbem-26233	238	8	190	190	NUM
fbem-26233	238	9	that	that	PRON
fbem-26233	238	10	fva	fva	VERB
fbem-26233	238	11	exacerbated	exacerbate	VERB
fbem-26233	238	12	the	the	DET
fbem-26233	238	13	2008	2008	NUM
fbem-26233	238	14	financial	financial	ADJ
fbem-26233	238	15	crisis	crisis	NOUN
fbem-26233	238	16	is	be	AUX
fbem-26233	238	17	the	the	DET
fbem-26233	238	18	mainstream	mainstream	NOUN
fbem-26233	238	19	.	.	PUNCT
fbem-26233	239	1	for	for	ADP
fbem-26233	239	2	this	this	DET
fbem-26233	239	3	view	view	NOUN
fbem-26233	239	4	,	,	PUNCT
fbem-26233	239	5	more	more	ADJ
fbem-26233	239	6	studies	study	NOUN
fbem-26233	239	7	believe	believe	VERB
fbem-26233	239	8	that	that	SCONJ
fbem-26233	239	9	fva	fva	NOUN
fbem-26233	239	10	exacerbated	exacerbate	VERB
fbem-26233	239	11	the	the	DET
fbem-26233	239	12	2008	2008	NUM
fbem-26233	239	13	financial	financial	ADJ
fbem-26233	239	14	crisis	crisis	NOUN
fbem-26233	239	15	due	due	ADP
fbem-26233	239	16	to	to	ADP
fbem-26233	239	17	valuation	valuation	NOUN
fbem-26233	239	18	failure	failure	NOUN
fbem-26233	239	19	.	.	PUNCT
fbem-26233	240	1	for	for	ADP
fbem-26233	240	2	the	the	DET
fbem-26233	240	3	opposite	opposite	ADJ
fbem-26233	240	4	view	view	NOUN
fbem-26233	240	5	,	,	PUNCT
fbem-26233	240	6	the	the	DET
fbem-26233	240	7	most	most	ADJ
fbem-26233	240	8	defense	defense	NOUN
fbem-26233	240	9	claims	claim	VERB
fbem-26233	240	10	that	that	SCONJ
fbem-26233	240	11	the	the	DET
fbem-26233	240	12	2008	2008	NUM
fbem-26233	240	13	financial	financial	ADJ
fbem-26233	240	14	crisis	crisis	NOUN
fbem-26233	240	15	is	be	AUX
fbem-26233	240	16	the	the	DET
fbem-26233	240	17	responsibility	responsibility	NOUN
fbem-26233	240	18	of	of	ADP
fbem-26233	240	19	financial	financial	ADJ
fbem-26233	240	20	supervision	supervision	NOUN
fbem-26233	240	21	,	,	PUNCT
fbem-26233	240	22	not	not	PART
fbem-26233	240	23	fva	fva	VERB
fbem-26233	240	24	.	.	PUNCT
fbem-26233	241	1	finally	finally	ADV
fbem-26233	241	2	,	,	PUNCT
fbem-26233	241	3	this	this	DET
fbem-26233	241	4	research	research	NOUN
fbem-26233	241	5	provides	provide	VERB
fbem-26233	241	6	constructive	constructive	ADJ
fbem-26233	241	7	criticism	criticism	NOUN
fbem-26233	241	8	of	of	ADP
fbem-26233	241	9	current	current	ADJ
fbem-26233	241	10	research	research	NOUN
fbem-26233	241	11	,	,	PUNCT
fbem-26233	241	12	points	point	VERB
fbem-26233	241	13	out	out	ADP
fbem-26233	241	14	the	the	DET
fbem-26233	241	15	limitations	limitation	NOUN
fbem-26233	241	16	of	of	ADP
fbem-26233	241	17	existing	exist	VERB
fbem-26233	241	18	research	research	NOUN
fbem-26233	241	19	,	,	PUNCT
fbem-26233	241	20	and	and	CCONJ
fbem-26233	241	21	provides	provide	VERB
fbem-26233	241	22	ideas	idea	NOUN
fbem-26233	241	23	for	for	ADP
fbem-26233	241	24	future	future	ADJ
fbem-26233	241	25	research	research	NOUN
fbem-26233	241	26	on	on	ADP
fbem-26233	241	27	fva	fva	VERB
fbem-26233	241	28	during	during	ADP
fbem-26233	241	29	the	the	DET
fbem-26233	241	30	2008	2008	NUM
fbem-26233	241	31	financial	financial	ADJ
fbem-26233	241	32	crisis	crisis	NOUN
fbem-26233	241	33	.	.	PUNCT
fbem-26233	242	1	based	base	VERB
fbem-26233	242	2	on	on	ADP
fbem-26233	242	3	the	the	DET
fbem-26233	242	4	results	result	NOUN
fbem-26233	242	5	and	and	CCONJ
fbem-26233	242	6	analysis	analysis	NOUN
fbem-26233	242	7	of	of	ADP
fbem-26233	242	8	this	this	DET
fbem-26233	242	9	research	research	NOUN
fbem-26233	242	10	,	,	PUNCT
fbem-26233	242	11	this	this	DET
fbem-26233	242	12	research	research	NOUN
fbem-26233	242	13	has	have	AUX
fbem-26233	242	14	contributed	contribute	VERB
fbem-26233	242	15	to	to	ADP
fbem-26233	242	16	the	the	DET
fbem-26233	242	17	development	development	NOUN
fbem-26233	242	18	of	of	ADP
fbem-26233	242	19	accounting	accounting	NOUN
fbem-26233	242	20	,	,	PUNCT
fbem-26233	242	21	economics	economic	NOUN
fbem-26233	242	22	and	and	CCONJ
fbem-26233	242	23	finance	finance	NOUN
fbem-26233	242	24	.	.	PUNCT
fbem-26233	243	1	the	the	DET
fbem-26233	243	2	theoretical	theoretical	ADJ
fbem-26233	243	3	contribution	contribution	NOUN
fbem-26233	243	4	of	of	ADP
fbem-26233	243	5	this	this	DET
fbem-26233	243	6	research	research	NOUN
fbem-26233	243	7	is	be	AUX
fbem-26233	243	8	to	to	PART
fbem-26233	243	9	identify	identify	VERB
fbem-26233	243	10	the	the	DET
fbem-26233	243	11	controversy	controversy	NOUN
fbem-26233	243	12	of	of	ADP
fbem-26233	243	13	fva	fva	ADJ
fbem-26233	243	14	research	research	NOUN
fbem-26233	243	15	in	in	ADP
fbem-26233	243	16	the	the	DET
fbem-26233	243	17	2008	2008	NUM
fbem-26233	243	18	financial	financial	ADJ
fbem-26233	243	19	crisis	crisis	NOUN
fbem-26233	243	20	,	,	PUNCT
fbem-26233	243	21	and	and	CCONJ
fbem-26233	243	22	present	present	VERB
fbem-26233	243	23	it	it	PRON
fbem-26233	243	24	in	in	ADP
fbem-26233	243	25	a	a	DET
fbem-26233	243	26	visual	visual	ADJ
fbem-26233	243	27	way	way	NOUN
fbem-26233	243	28	such	such	ADJ
fbem-26233	243	29	as	as	ADP
fbem-26233	243	30	tables	table	NOUN
fbem-26233	243	31	and	and	CCONJ
fbem-26233	243	32	figures	figure	NOUN
fbem-26233	243	33	,	,	PUNCT
fbem-26233	243	34	and	and	CCONJ
fbem-26233	243	35	provide	provide	VERB
fbem-26233	243	36	ideas	idea	NOUN
fbem-26233	243	37	for	for	ADP
fbem-26233	243	38	future	future	ADJ
fbem-26233	243	39	research	research	NOUN
fbem-26233	243	40	on	on	ADP
fbem-26233	243	41	fva	fva	VERB
fbem-26233	243	42	in	in	ADP
fbem-26233	243	43	the	the	DET
fbem-26233	243	44	2008	2008	NUM
fbem-26233	243	45	financial	financial	ADJ
fbem-26233	243	46	crisis	crisis	NOUN
fbem-26233	243	47	through	through	ADP
fbem-26233	243	48	criticism	criticism	NOUN
fbem-26233	243	49	.	.	PUNCT
fbem-26233	244	1	the	the	DET
fbem-26233	244	2	practical	practical	ADJ
fbem-26233	244	3	contribution	contribution	NOUN
fbem-26233	244	4	of	of	ADP
fbem-26233	244	5	this	this	DET
fbem-26233	244	6	research	research	NOUN
fbem-26233	244	7	is	be	AUX
fbem-26233	244	8	to	to	PART
fbem-26233	244	9	identify	identify	VERB
fbem-26233	244	10	the	the	DET
fbem-26233	244	11	possible	possible	ADJ
fbem-26233	244	12	limitations	limitation	NOUN
fbem-26233	244	13	of	of	ADP
fbem-26233	244	14	the	the	DET
fbem-26233	244	15	current	current	ADJ
fbem-26233	244	16	fva	fva	VERB
fbem-26233	244	17	and	and	CCONJ
fbem-26233	244	18	financial	financial	ADJ
fbem-26233	244	19	regulatory	regulatory	ADJ
fbem-26233	244	20	system	system	NOUN
fbem-26233	244	21	through	through	ADP
fbem-26233	244	22	the	the	DET
fbem-26233	244	23	analysis	analysis	NOUN
fbem-26233	244	24	of	of	ADP
fbem-26233	244	25	the	the	DET
fbem-26233	244	26	current	current	ADJ
fbem-26233	244	27	research	research	NOUN
fbem-26233	244	28	on	on	ADP
fbem-26233	244	29	fva	fva	VERB
fbem-26233	244	30	in	in	ADP
fbem-26233	244	31	the	the	DET
fbem-26233	244	32	2008	2008	NUM
fbem-26233	244	33	financial	financial	ADJ
fbem-26233	244	34	crisis	crisis	NOUN
fbem-26233	244	35	,	,	PUNCT
fbem-26233	244	36	and	and	CCONJ
fbem-26233	244	37	provide	provide	VERB
fbem-26233	244	38	direction	direction	NOUN
fbem-26233	244	39	and	and	CCONJ
fbem-26233	244	40	evidence	evidence	NOUN
fbem-26233	244	41	for	for	ADP
fbem-26233	244	42	accounting	account	VERB
fbem-26233	244	43	standard	standard	ADJ
fbem-26233	244	44	setters	setter	NOUN
fbem-26233	244	45	and	and	CCONJ
fbem-26233	244	46	financial	financial	ADJ
fbem-26233	244	47	regulators	regulator	NOUN
fbem-26233	244	48	to	to	PART
fbem-26233	244	49	improve	improve	VERB
fbem-26233	244	50	accounting	accounting	NOUN
fbem-26233	244	51	standards	standard	NOUN
fbem-26233	244	52	and	and	CCONJ
fbem-26233	244	53	financial	financial	ADJ
fbem-26233	244	54	regulatory	regulatory	ADJ
fbem-26233	244	55	systems	system	NOUN
fbem-26233	244	56	.	.	PUNCT
fbem-26233	245	1	although	although	SCONJ
fbem-26233	245	2	this	this	DET
fbem-26233	245	3	research	research	NOUN
fbem-26233	245	4	has	have	VERB
fbem-26233	245	5	theoretical	theoretical	ADJ
fbem-26233	245	6	and	and	CCONJ
fbem-26233	245	7	practical	practical	ADJ
fbem-26233	245	8	contributions	contribution	NOUN
fbem-26233	245	9	,	,	PUNCT
fbem-26233	245	10	it	it	PRON
fbem-26233	245	11	also	also	ADV
fbem-26233	245	12	has	have	VERB
fbem-26233	245	13	some	some	DET
fbem-26233	245	14	limitations	limitation	NOUN
fbem-26233	245	15	.	.	PUNCT
fbem-26233	246	1	first	first	ADV
fbem-26233	246	2	,	,	PUNCT
fbem-26233	246	3	the	the	DET
fbem-26233	246	4	sample	sample	NOUN
fbem-26233	246	5	size	size	NOUN
fbem-26233	246	6	of	of	ADP
fbem-26233	246	7	this	this	DET
fbem-26233	246	8	research	research	NOUN
fbem-26233	246	9	is	be	AUX
fbem-26233	246	10	slightly	slightly	ADV
fbem-26233	246	11	small	small	ADJ
fbem-26233	246	12	.	.	PUNCT
fbem-26233	247	1	although	although	SCONJ
fbem-26233	247	2	this	this	DET
fbem-26233	247	3	research	research	NOUN
fbem-26233	247	4	measures	measure	VERB
fbem-26233	247	5	the	the	DET
fbem-26233	247	6	influence	influence	NOUN
fbem-26233	247	7	of	of	ADP
fbem-26233	247	8	the	the	DET
fbem-26233	247	9	research	research	NOUN
fbem-26233	247	10	by	by	ADP
fbem-26233	247	11	citations	citation	NOUN
fbem-26233	247	12	,	,	PUNCT
fbem-26233	247	13	the	the	DET
fbem-26233	247	14	research	research	NOUN
fbem-26233	247	15	on	on	ADP
fbem-26233	247	16	fva	fva	VERB
fbem-26233	247	17	in	in	ADP
fbem-26233	247	18	the	the	DET
fbem-26233	247	19	2008	2008	NUM
fbem-26233	247	20	financial	financial	ADJ
fbem-26233	247	21	crisis	crisis	NOUN
fbem-26233	247	22	is	be	AUX
fbem-26233	247	23	an	an	DET
fbem-26233	247	24	enduring	endure	VERB
fbem-26233	247	25	topic	topic	NOUN
fbem-26233	247	26	from	from	ADP
fbem-26233	247	27	the	the	DET
fbem-26233	247	28	perspective	perspective	NOUN
fbem-26233	247	29	of	of	ADP
fbem-26233	247	30	research	research	NOUN
fbem-26233	247	31	in	in	ADP
fbem-26233	247	32	the	the	DET
fbem-26233	247	33	entire	entire	ADJ
fbem-26233	247	34	field	field	NOUN
fbem-26233	247	35	.	.	PUNCT
fbem-26233	248	1	therefore	therefore	ADV
fbem-26233	248	2	,	,	PUNCT
fbem-26233	248	3	although	although	SCONJ
fbem-26233	248	4	20	20	NUM
fbem-26233	248	5	articles	article	NOUN
fbem-26233	248	6	may	may	AUX
fbem-26233	248	7	be	be	AUX
fbem-26233	248	8	representative	representative	ADJ
fbem-26233	248	9	,	,	PUNCT
fbem-26233	248	10	the	the	DET
fbem-26233	248	11	number	number	NOUN
fbem-26233	248	12	may	may	AUX
fbem-26233	248	13	not	not	PART
fbem-26233	248	14	be	be	AUX
fbem-26233	248	15	enough	enough	ADJ
fbem-26233	248	16	.	.	PUNCT
fbem-26233	249	1	in	in	ADP
fbem-26233	249	2	addition	addition	NOUN
fbem-26233	249	3	,	,	PUNCT
fbem-26233	249	4	there	there	PRON
fbem-26233	249	5	may	may	AUX
fbem-26233	249	6	be	be	AUX
fbem-26233	249	7	bias	bias	NOUN
fbem-26233	249	8	in	in	ADP
fbem-26233	249	9	the	the	DET
fbem-26233	249	10	sample	sample	NOUN
fbem-26233	249	11	selection	selection	NOUN
fbem-26233	249	12	of	of	ADP
fbem-26233	249	13	this	this	DET
fbem-26233	249	14	research	research	NOUN
fbem-26233	249	15	.	.	PUNCT
fbem-26233	250	1	this	this	DET
fbem-26233	250	2	research	research	NOUN
fbem-26233	250	3	uses	use	VERB
fbem-26233	250	4	the	the	DET
fbem-26233	250	5	abdc	abdc	PROPN
fbem-26233	250	6	journal	journal	PROPN
fbem-26233	250	7	list	list	NOUN
fbem-26233	250	8	as	as	ADP
fbem-26233	250	9	the	the	DET
fbem-26233	250	10	basis	basis	NOUN
fbem-26233	250	11	for	for	ADP
fbem-26233	250	12	measuring	measure	VERB
fbem-26233	250	13	high	high	ADJ
fbem-26233	250	14	-	-	PUNCT
fbem-26233	250	15	quality	quality	NOUN
fbem-26233	250	16	journals	journal	NOUN
fbem-26233	250	17	.	.	PUNCT
fbem-26233	251	1	however	however	ADV
fbem-26233	251	2	,	,	PUNCT
fbem-26233	251	3	some	some	DET
fbem-26233	251	4	high	high	ADJ
fbem-26233	251	5	-	-	PUNCT
fbem-26233	251	6	quality	quality	NOUN
fbem-26233	251	7	journals	journal	NOUN
fbem-26233	251	8	may	may	AUX
fbem-26233	251	9	not	not	PART
fbem-26233	251	10	be	be	AUX
fbem-26233	251	11	included	include	VERB
fbem-26233	251	12	,	,	PUNCT
fbem-26233	251	13	such	such	ADJ
fbem-26233	251	14	as	as	ADP
fbem-26233	251	15	some	some	DET
fbem-26233	251	16	abs	ab	NOUN
fbem-26233	251	17	4	4	NUM
fbem-26233	251	18	-	-	PUNCT
fbem-26233	251	19	star	star	NOUN
fbem-26233	251	20	journals	journal	NOUN
fbem-26233	251	21	or	or	CCONJ
fbem-26233	251	22	ssci	ssci	NOUN
fbem-26233	251	23	zone	zone	NOUN
fbem-26233	251	24	1	1	NUM
fbem-26233	251	25	journals	journal	NOUN
fbem-26233	251	26	.	.	PUNCT
fbem-26233	252	1	therefore	therefore	ADV
fbem-26233	252	2	,	,	PUNCT
fbem-26233	252	3	the	the	DET
fbem-26233	252	4	statistics	statistic	NOUN
fbem-26233	252	5	of	of	ADP
fbem-26233	252	6	the	the	DET
fbem-26233	252	7	coded	code	VERB
fbem-26233	252	8	data	datum	NOUN
fbem-26233	252	9	in	in	ADP
fbem-26233	252	10	this	this	DET
fbem-26233	252	11	research	research	NOUN
fbem-26233	252	12	may	may	AUX
fbem-26233	252	13	be	be	AUX
fbem-26233	252	14	inaccurately	inaccurately	ADV
fbem-26233	252	15	representative	representative	ADJ
fbem-26233	252	16	.	.	PUNCT
fbem-26233	253	1	finally	finally	ADV
fbem-26233	253	2	,	,	PUNCT
fbem-26233	253	3	the	the	DET
fbem-26233	253	4	coding	coding	NOUN
fbem-26233	253	5	of	of	ADP
fbem-26233	253	6	the	the	DET
fbem-26233	253	7	focus	focus	NOUN
fbem-26233	253	8	area	area	NOUN
fbem-26233	253	9	in	in	ADP
fbem-26233	253	10	this	this	DET
fbem-26233	253	11	research	research	NOUN
fbem-26233	253	12	may	may	AUX
fbem-26233	253	13	not	not	PART
fbem-26233	253	14	be	be	AUX
fbem-26233	253	15	accurate	accurate	ADJ
fbem-26233	253	16	enough	enough	ADV
fbem-26233	253	17	.	.	PUNCT
fbem-26233	254	1	only	only	ADV
fbem-26233	254	2	one	one	NUM
fbem-26233	254	3	colleague	colleague	NOUN
fbem-26233	254	4	conducted	conduct	VERB
fbem-26233	254	5	a	a	DET
fbem-26233	254	6	secondary	secondary	ADJ
fbem-26233	254	7	coding	code	VERB
fbem-26233	254	8	proofreading	proofreading	NOUN
fbem-26233	254	9	in	in	ADP
fbem-26233	254	10	this	this	DET
fbem-26233	254	11	research	research	NOUN
fbem-26233	254	12	,	,	PUNCT
fbem-26233	254	13	and	and	CCONJ
fbem-26233	254	14	few	few	ADJ
fbem-26233	254	15	scholars	scholar	NOUN
fbem-26233	254	16	in	in	ADP
fbem-26233	254	17	previous	previous	ADJ
fbem-26233	254	18	related	related	ADJ
fbem-26233	254	19	studies	study	NOUN
fbem-26233	254	20	used	use	VERB
fbem-26233	254	21	the	the	DET
fbem-26233	254	22	research	research	NOUN
fbem-26233	254	23	method	method	NOUN
fbem-26233	254	24	of	of	ADP
fbem-26233	254	25	structured	structured	ADJ
fbem-26233	254	26	literature	literature	PROPN
fbem-26233	254	27	review	review	PROPN
fbem-26233	254	28	,	,	PUNCT
fbem-26233	254	29	which	which	PRON
fbem-26233	254	30	made	make	VERB
fbem-26233	254	31	this	this	DET
fbem-26233	254	32	research	research	NOUN
fbem-26233	254	33	lack	lack	NOUN
fbem-26233	254	34	previous	previous	ADJ
fbem-26233	254	35	focus	focus	NOUN
fbem-26233	254	36	area	area	NOUN
fbem-26233	254	37	coding	code	VERB
fbem-26233	254	38	that	that	PRON
fbem-26233	254	39	can	can	AUX
fbem-26233	254	40	be	be	AUX
fbem-26233	254	41	referenced	reference	VERB
fbem-26233	254	42	.	.	PUNCT
fbem-26233	255	1	therefore	therefore	ADV
fbem-26233	255	2	,	,	PUNCT
fbem-26233	255	3	this	this	DET
fbem-26233	255	4	research	research	NOUN
fbem-26233	255	5	may	may	AUX
fbem-26233	255	6	have	have	VERB
fbem-26233	255	7	the	the	DET
fbem-26233	255	8	possibility	possibility	NOUN
fbem-26233	255	9	of	of	ADP
fbem-26233	255	10	inaccurate	inaccurate	ADJ
fbem-26233	255	11	expression	expression	NOUN
fbem-26233	255	12	or	or	CCONJ
fbem-26233	255	13	classification	classification	NOUN
fbem-26233	255	14	of	of	ADP
fbem-26233	255	15	coding	code	VERB
fbem-26233	255	16	indicators	indicator	NOUN
fbem-26233	255	17	in	in	ADP
fbem-26233	255	18	the	the	DET
fbem-26233	255	19	focus	focus	NOUN
fbem-26233	255	20	area	area	NOUN
fbem-26233	255	21	.	.	PUNCT
fbem-26233	256	1	in	in	ADP
fbem-26233	256	2	subsequent	subsequent	ADJ
fbem-26233	256	3	research	research	NOUN
fbem-26233	256	4	,	,	PUNCT
fbem-26233	256	5	if	if	SCONJ
fbem-26233	256	6	scholars	scholar	NOUN
fbem-26233	256	7	want	want	VERB
fbem-26233	256	8	to	to	PART
fbem-26233	256	9	continue	continue	VERB
fbem-26233	256	10	to	to	PART
fbem-26233	256	11	use	use	VERB
fbem-26233	256	12	the	the	DET
fbem-26233	256	13	structured	structured	ADJ
fbem-26233	256	14	literature	literature	NOUN
fbem-26233	256	15	review	review	NOUN
fbem-26233	256	16	method	method	NOUN
fbem-26233	256	17	to	to	PART
fbem-26233	256	18	conduct	conduct	VERB
fbem-26233	256	19	more	more	ADJ
fbem-26233	256	20	in	in	ADP
fbem-26233	256	21	-	-	PUNCT
fbem-26233	256	22	depth	depth	NOUN
fbem-26233	256	23	research	research	NOUN
fbem-26233	256	24	in	in	ADP
fbem-26233	256	25	this	this	DET
fbem-26233	256	26	field	field	NOUN
fbem-26233	256	27	,	,	PUNCT
fbem-26233	256	28	they	they	PRON
fbem-26233	256	29	can	can	AUX
fbem-26233	256	30	consider	consider	VERB
fbem-26233	256	31	circumventing	circumvent	VERB
fbem-26233	256	32	these	these	DET
fbem-26233	256	33	limitations	limitation	NOUN
fbem-26233	256	34	to	to	PART
fbem-26233	256	35	promote	promote	VERB
fbem-26233	256	36	the	the	DET
fbem-26233	256	37	further	further	ADJ
fbem-26233	256	38	development	development	NOUN
fbem-26233	256	39	of	of	ADP
fbem-26233	256	40	research	research	NOUN
fbem-26233	256	41	in	in	ADP
fbem-26233	256	42	this	this	DET
fbem-26233	256	43	field	field	NOUN
fbem-26233	256	44	.	.	PUNCT
fbem-26233	257	1	acknowledgment	acknowledgment	NOUN
fbem-26233	257	2	thanks	thank	NOUN
fbem-26233	257	3	to	to	ADP
fbem-26233	257	4	dr	dr	PROPN
fbem-26233	257	5	.	.	PROPN
fbem-26233	257	6	vida	vida	PROPN
fbem-26233	257	7	botes	bote	NOUN
fbem-26233	257	8	for	for	ADP
fbem-26233	257	9	teaching	teach	VERB
fbem-26233	257	10	the	the	DET
fbem-26233	257	11	structured	structured	ADJ
fbem-26233	257	12	literature	literature	NOUN
fbem-26233	257	13	review	review	NOUN
fbem-26233	257	14	research	research	NOUN
fbem-26233	257	15	method	method	NOUN
fbem-26233	257	16	and	and	CCONJ
fbem-26233	257	17	other	other	ADJ
fbem-26233	257	18	students	student	NOUN
fbem-26233	257	19	in	in	ADP
fbem-26233	257	20	the	the	DET
fbem-26233	257	21	advanced	advanced	ADJ
fbem-26233	257	22	financial	financial	ADJ
fbem-26233	257	23	reporting	reporting	NOUN
fbem-26233	257	24	course	course	NOUN
fbem-26233	257	25	for	for	ADP
fbem-26233	257	26	discussions	discussion	NOUN
fbem-26233	257	27	and	and	CCONJ
fbem-26233	257	28	suggestions	suggestion	NOUN
fbem-26233	257	29	.	.	PUNCT
fbem-26233	258	1	references	reference	NOUN
fbem-26233	258	2	[	[	X
fbem-26233	258	3	1	1	NUM
fbem-26233	258	4	]	]	PUNCT
fbem-26233	258	5	barth	barth	NOUN
fbem-26233	258	6	,	,	PUNCT
fbem-26233	258	7	m.	m.	PROPN
fbem-26233	258	8	e.	e.	PROPN
fbem-26233	258	9	,	,	PUNCT
fbem-26233	258	10	landsman	landsman	PROPN
fbem-26233	258	11	,	,	PUNCT
fbem-26233	258	12	w.	w.	PROPN
fbem-26233	258	13	r.	r.	PROPN
fbem-26233	258	14	,	,	PUNCT
fbem-26233	258	15	&	&	CCONJ
fbem-26233	258	16	lang	lang	PROPN
fbem-26233	258	17	,	,	PUNCT
fbem-26233	258	18	m.	m.	PROPN
fbem-26233	258	19	h.	h.	PROPN
fbem-26233	258	20	(	(	PUNCT
fbem-26233	258	21	2008	2008	NUM
fbem-26233	258	22	)	)	PUNCT
fbem-26233	258	23	.	.	PUNCT
fbem-26233	259	1	international	international	ADJ
fbem-26233	259	2	accounting	accounting	NOUN
fbem-26233	259	3	standards	standard	NOUN
fbem-26233	259	4	and	and	CCONJ
fbem-26233	259	5	accounting	accounting	NOUN
fbem-26233	259	6	quality	quality	NOUN
fbem-26233	259	7	.	.	PUNCT
fbem-26233	260	1	journal	journal	NOUN
fbem-26233	260	2	of	of	ADP
fbem-26233	260	3	accounting	accounting	NOUN
fbem-26233	260	4	research	research	NOUN
fbem-26233	260	5	,	,	PUNCT
fbem-26233	260	6	46(3	46(3	NOUN
fbem-26233	260	7	)	)	PUNCT
fbem-26233	260	8	,	,	PUNCT
fbem-26233	260	9	467–498	467–498	NUM
fbem-26233	260	10	.	.	PUNCT
fbem-26233	261	1	https://doi.org/10.1111/j.1475-679x.2008.00292.x	https://doi.org/10.1111/j.1475-679x.2008.00292.x	PROPN
fbem-26233	262	1	[	[	X
fbem-26233	262	2	2	2	NUM
fbem-26233	262	3	]	]	X
fbem-26233	262	4	laux	laux	PROPN
fbem-26233	262	5	,	,	PUNCT
fbem-26233	262	6	c.	c.	PROPN
fbem-26233	262	7	,	,	PUNCT
fbem-26233	262	8	&	&	CCONJ
fbem-26233	262	9	leuz	leuz	PROPN
fbem-26233	262	10	,	,	PUNCT
fbem-26233	262	11	c.	c.	PROPN
fbem-26233	262	12	(	(	PUNCT
fbem-26233	262	13	2009	2009	NUM
fbem-26233	262	14	)	)	PUNCT
fbem-26233	262	15	.	.	PUNCT
fbem-26233	263	1	the	the	DET
fbem-26233	263	2	crisis	crisis	NOUN
fbem-26233	263	3	of	of	ADP
fbem-26233	263	4	fair	fair	ADJ
fbem-26233	263	5	-	-	PUNCT
fbem-26233	263	6	value	value	NOUN
fbem-26233	263	7	accounting	accounting	NOUN
fbem-26233	263	8	:	:	PUNCT
fbem-26233	263	9	making	make	VERB
fbem-26233	263	10	sense	sense	NOUN
fbem-26233	263	11	of	of	ADP
fbem-26233	263	12	the	the	DET
fbem-26233	263	13	recent	recent	ADJ
fbem-26233	263	14	debate	debate	NOUN
fbem-26233	263	15	.	.	PUNCT
fbem-26233	264	1	accounting	accounting	NOUN
fbem-26233	264	2	,	,	PUNCT
fbem-26233	264	3	organizations	organization	NOUN
fbem-26233	264	4	and	and	CCONJ
fbem-26233	264	5	society	society	NOUN
fbem-26233	264	6	,	,	PUNCT
fbem-26233	264	7	34(6	34(6	NOUN
fbem-26233	264	8	)	)	PUNCT
fbem-26233	264	9	,	,	PUNCT
fbem-26233	264	10	826–834	826–834	NUM
fbem-26233	264	11	.	.	PUNCT
fbem-26233	265	1	https://doi.org/10.1016/j.aos.2009.04.003	https://doi.org/10.1016/j.aos.2009.04.003	NOUN
fbem-26233	266	1	[	[	X
fbem-26233	266	2	3	3	NUM
fbem-26233	266	3	]	]	X
fbem-26233	266	4	sen	sen	PROPN
fbem-26233	266	5	,	,	PUNCT
fbem-26233	266	6	k.	k.	PROPN
fbem-26233	266	7	(	(	PUNCT
fbem-26233	266	8	2011	2011	NUM
fbem-26233	266	9	)	)	PUNCT
fbem-26233	266	10	.	.	PUNCT
fbem-26233	267	1	“	"	PUNCT
fbem-26233	267	2	a	a	DET
fbem-26233	267	3	hard	hard	ADJ
fbem-26233	267	4	rain	rain	NOUN
fbem-26233	267	5	’s	’s	PART
fbem-26233	267	6	a	a	DET
fbem-26233	267	7	-	-	PUNCT
fbem-26233	267	8	gonna	gonna	NOUN
fbem-26233	267	9	fall	fall	NOUN
fbem-26233	267	10	”	"	PUNCT
fbem-26233	267	11	:	:	PUNCT
fbem-26233	267	12	the	the	DET
fbem-26233	267	13	global	global	ADJ
fbem-26233	267	14	financial	financial	ADJ
fbem-26233	267	15	crisis	crisis	NOUN
fbem-26233	267	16	and	and	CCONJ
fbem-26233	267	17	developing	develop	VERB
fbem-26233	267	18	countries	country	NOUN
fbem-26233	267	19	.	.	PUNCT
fbem-26233	268	1	new	new	ADJ
fbem-26233	268	2	political	political	ADJ
fbem-26233	268	3	economy	economy	NOUN
fbem-26233	268	4	,	,	PUNCT
fbem-26233	268	5	16(3	16(3	NOUN
fbem-26233	268	6	)	)	PUNCT
fbem-26233	268	7	,	,	PUNCT
fbem-26233	268	8	399–413	399–413	NUM
fbem-26233	268	9	.	.	PUNCT
fbem-26233	268	10	https://doi.org/10.1080/13563467.2011.540323	https://doi.org/10.1080/13563467.2011.540323	PROPN
fbem-26233	269	1	[	[	X
fbem-26233	269	2	4	4	NUM
fbem-26233	269	3	]	]	X
fbem-26233	269	4	massaro	massaro	NOUN
fbem-26233	269	5	,	,	PUNCT
fbem-26233	269	6	m.	m.	NOUN
fbem-26233	269	7	,	,	PUNCT
fbem-26233	269	8	dumay	dumay	PROPN
fbem-26233	269	9	,	,	PUNCT
fbem-26233	269	10	j.	j.	PROPN
fbem-26233	269	11	,	,	PUNCT
fbem-26233	269	12	&	&	CCONJ
fbem-26233	269	13	guthrie	guthrie	PROPN
fbem-26233	269	14	,	,	PUNCT
fbem-26233	269	15	j.	j.	PROPN
fbem-26233	269	16	(	(	PUNCT
fbem-26233	269	17	2016	2016	NUM
fbem-26233	269	18	)	)	PUNCT
fbem-26233	269	19	.	.	PUNCT
fbem-26233	270	1	on	on	ADP
fbem-26233	270	2	the	the	DET
fbem-26233	270	3	shoulders	shoulder	NOUN
fbem-26233	270	4	of	of	ADP
fbem-26233	270	5	giants	giant	NOUN
fbem-26233	270	6	:	:	PUNCT
fbem-26233	270	7	undertaking	undertake	VERB
fbem-26233	270	8	a	a	DET
fbem-26233	270	9	structured	structured	ADJ
fbem-26233	270	10	literature	literature	NOUN
fbem-26233	270	11	review	review	NOUN
fbem-26233	270	12	in	in	ADP
fbem-26233	270	13	accounting	account	VERB
fbem-26233	270	14	.	.	PUNCT
fbem-26233	271	1	accounting	accounting	NOUN
fbem-26233	271	2	,	,	PUNCT
fbem-26233	271	3	auditing	auditing	NOUN
fbem-26233	271	4	,	,	PUNCT
fbem-26233	271	5	&	&	CCONJ
fbem-26233	271	6	accountability	accountability	NOUN
fbem-26233	271	7	journal	journal	NOUN
fbem-26233	271	8	,	,	PUNCT
fbem-26233	271	9	29(5	29(5	NUM
fbem-26233	271	10	)	)	PUNCT
fbem-26233	271	11	,	,	PUNCT
fbem-26233	271	12	767–801	767–801	NUM
fbem-26233	271	13	.	.	PUNCT
fbem-26233	271	14	https://doi.org/10.1108/aaaj-01-2015-1939	https://doi.org/10.1108/aaaj-01-2015-1939	NOUN
fbem-26233	272	1	[	[	X
fbem-26233	272	2	5	5	NUM
fbem-26233	272	3	]	]	X
fbem-26233	272	4	whittington	whittington	PROPN
fbem-26233	272	5	,	,	PUNCT
fbem-26233	272	6	g.	g.	PROPN
fbem-26233	272	7	(	(	PUNCT
fbem-26233	272	8	2008	2008	NUM
fbem-26233	272	9	)	)	PUNCT
fbem-26233	272	10	.	.	PUNCT
fbem-26233	273	1	fair	fair	ADJ
fbem-26233	273	2	value	value	NOUN
fbem-26233	273	3	and	and	CCONJ
fbem-26233	273	4	the	the	DET
fbem-26233	273	5	iasb	iasb	NOUN
fbem-26233	273	6	/	/	SYM
fbem-26233	273	7	fasb	fasb	ADJ
fbem-26233	273	8	conceptual	conceptual	ADJ
fbem-26233	273	9	framework	framework	NOUN
fbem-26233	273	10	project	project	NOUN
fbem-26233	273	11	:	:	PUNCT
fbem-26233	273	12	an	an	DET
fbem-26233	273	13	alternative	alternative	ADJ
fbem-26233	273	14	view	view	NOUN
fbem-26233	273	15	.	.	PUNCT
fbem-26233	274	1	abacus	abacus	PROPN
fbem-26233	274	2	(	(	PUNCT
fbem-26233	274	3	sydney	sydney	PROPN
fbem-26233	274	4	)	)	PUNCT
fbem-26233	274	5	,	,	PUNCT
fbem-26233	274	6	44(2	44(2	NOUN
fbem-26233	274	7	)	)	PUNCT
fbem-26233	274	8	,	,	PUNCT
fbem-26233	274	9	139–168	139–168	NUM
fbem-26233	274	10	.	.	PUNCT
fbem-26233	275	1	https://doi.org/10.1111/j.14676281.2008.00255.x	https://doi.org/10.1111/j.14676281.2008.00255.x	X
fbem-26233	276	1	[	[	X
fbem-26233	276	2	6	6	NUM
fbem-26233	276	3	]	]	PUNCT
fbem-26233	276	4	barth	barth	NOUN
fbem-26233	276	5	,	,	PUNCT
fbem-26233	276	6	m.	m.	PROPN
fbem-26233	276	7	e.	e.	PROPN
fbem-26233	276	8	(	(	PUNCT
fbem-26233	276	9	1994	1994	NUM
fbem-26233	276	10	)	)	PUNCT
fbem-26233	276	11	.	.	PUNCT
fbem-26233	277	1	fair	fair	ADJ
fbem-26233	277	2	value	value	NOUN
fbem-26233	277	3	accounting	accounting	NOUN
fbem-26233	277	4	:	:	PUNCT
fbem-26233	277	5	evidence	evidence	NOUN
fbem-26233	277	6	from	from	ADP
fbem-26233	277	7	investment	investment	NOUN
fbem-26233	277	8	securities	security	NOUN
fbem-26233	277	9	and	and	CCONJ
fbem-26233	277	10	the	the	DET
fbem-26233	277	11	market	market	NOUN
fbem-26233	277	12	valuation	valuation	NOUN
fbem-26233	277	13	of	of	ADP
fbem-26233	277	14	banks	bank	NOUN
fbem-26233	277	15	.	.	PUNCT
fbem-26233	278	1	the	the	DET
fbem-26233	278	2	accounting	accounting	NOUN
fbem-26233	278	3	review	review	NOUN
fbem-26233	278	4	,	,	PUNCT
fbem-26233	278	5	69(1	69(1	NUM
fbem-26233	278	6	)	)	PUNCT
fbem-26233	278	7	,	,	PUNCT
fbem-26233	278	8	1–25	1–25	PROPN
fbem-26233	278	9	.	.	PUNCT
fbem-26233	279	1	[	[	X
fbem-26233	279	2	7	7	X
fbem-26233	279	3	]	]	X
fbem-26233	279	4	khurana	khurana	PROPN
fbem-26233	279	5	,	,	PUNCT
fbem-26233	279	6	i.	i.	PROPN
fbem-26233	279	7	k.	k.	PROPN
fbem-26233	279	8	,	,	PUNCT
fbem-26233	279	9	&	&	CCONJ
fbem-26233	279	10	kim	kim	PROPN
fbem-26233	279	11	,	,	PUNCT
fbem-26233	279	12	m.-s	m.-s	PROPN
fbem-26233	279	13	.	.	PUNCT
fbem-26233	280	1	(	(	PUNCT
fbem-26233	280	2	2003	2003	NUM
fbem-26233	280	3	)	)	PUNCT
fbem-26233	280	4	.	.	PUNCT
fbem-26233	281	1	relative	relative	ADJ
fbem-26233	281	2	value	value	NOUN
fbem-26233	281	3	relevance	relevance	NOUN
fbem-26233	281	4	of	of	ADP
fbem-26233	281	5	historical	historical	ADJ
fbem-26233	281	6	cost	cost	NOUN
fbem-26233	281	7	vs.	vs.	ADP
fbem-26233	281	8	fair	fair	ADJ
fbem-26233	281	9	value	value	NOUN
fbem-26233	281	10	:	:	PUNCT
fbem-26233	281	11	evidence	evidence	NOUN
fbem-26233	281	12	from	from	ADP
fbem-26233	281	13	bank	bank	NOUN
fbem-26233	281	14	holding	hold	VERB
fbem-26233	281	15	companies	company	NOUN
fbem-26233	281	16	.	.	PUNCT
fbem-26233	282	1	journal	journal	NOUN
fbem-26233	282	2	of	of	ADP
fbem-26233	282	3	accounting	accounting	NOUN
fbem-26233	282	4	and	and	CCONJ
fbem-26233	282	5	public	public	ADJ
fbem-26233	282	6	policy	policy	NOUN
fbem-26233	282	7	,	,	PUNCT
fbem-26233	282	8	22(1	22(1	NUM
fbem-26233	282	9	)	)	PUNCT
fbem-26233	282	10	,	,	PUNCT
fbem-26233	282	11	19–42	19–42	NUM
fbem-26233	282	12	.	.	PUNCT
fbem-26233	283	1	https://doi.org/10.1016/s0278-4254(02)00084-4	https://doi.org/10.1016/s0278-4254(02)00084-4	PROPN
fbem-26233	284	1	[	[	X
fbem-26233	284	2	8	8	NUM
fbem-26233	284	3	]	]	X
fbem-26233	284	4	thakor	thakor	NOUN
fbem-26233	284	5	,	,	PUNCT
fbem-26233	284	6	a.	a.	PROPN
fbem-26233	284	7	v.	v.	PROPN
fbem-26233	284	8	(	(	PUNCT
fbem-26233	284	9	2015	2015	NUM
fbem-26233	284	10	)	)	PUNCT
fbem-26233	284	11	.	.	PUNCT
fbem-26233	285	1	the	the	DET
fbem-26233	285	2	financial	financial	ADJ
fbem-26233	285	3	crisis	crisis	NOUN
fbem-26233	285	4	of	of	ADP
fbem-26233	285	5	2007–2009	2007–2009	NUM
fbem-26233	285	6	:	:	PUNCT
fbem-26233	285	7	why	why	SCONJ
fbem-26233	285	8	did	do	AUX
fbem-26233	285	9	it	it	PRON
fbem-26233	285	10	happen	happen	VERB
fbem-26233	285	11	and	and	CCONJ
fbem-26233	285	12	what	what	PRON
fbem-26233	285	13	did	do	AUX
fbem-26233	285	14	we	we	PRON
fbem-26233	285	15	learn	learn	VERB
fbem-26233	285	16	?	?	PUNCT
fbem-26233	286	1	the	the	DET
fbem-26233	286	2	review	review	NOUN
fbem-26233	286	3	of	of	ADP
fbem-26233	286	4	corporate	corporate	ADJ
fbem-26233	286	5	finance	finance	NOUN
fbem-26233	286	6	studies	study	NOUN
fbem-26233	286	7	,	,	PUNCT
fbem-26233	286	8	4(2	4(2	NUM
fbem-26233	286	9	)	)	PUNCT
fbem-26233	286	10	,	,	PUNCT
fbem-26233	286	11	155–205	155–205	NUM
fbem-26233	286	12	.	.	PUNCT
fbem-26233	287	1	https://doi.org/10.1093/rcfs/cfv001	https://doi.org/10.1093/rcfs/cfv001	VERB
fbem-26233	287	2	[	[	PUNCT
fbem-26233	287	3	9	9	NUM
fbem-26233	287	4	]	]	SYM
fbem-26233	287	5	arentsen	arentsen	PROPN
fbem-26233	287	6	,	,	PUNCT
fbem-26233	287	7	e.	e.	PROPN
fbem-26233	287	8	,	,	PUNCT
fbem-26233	287	9	mauer	mauer	PROPN
fbem-26233	287	10	,	,	PUNCT
fbem-26233	287	11	d.	d.	PROPN
fbem-26233	287	12	c.	c.	PROPN
fbem-26233	287	13	,	,	PUNCT
fbem-26233	287	14	rosenlund	rosenlund	PROPN
fbem-26233	287	15	,	,	PUNCT
fbem-26233	287	16	b.	b.	PROPN
fbem-26233	287	17	,	,	PUNCT
fbem-26233	287	18	zhang	zhang	PROPN
fbem-26233	287	19	,	,	PUNCT
fbem-26233	287	20	h.	h.	PROPN
fbem-26233	287	21	h.	h.	PROPN
fbem-26233	287	22	,	,	PUNCT
fbem-26233	287	23	&	&	CCONJ
fbem-26233	287	24	zhao	zhao	PROPN
fbem-26233	287	25	,	,	PUNCT
fbem-26233	287	26	f.	f.	PROPN
fbem-26233	287	27	(	(	PUNCT
fbem-26233	287	28	2015	2015	NUM
fbem-26233	287	29	)	)	PUNCT
fbem-26233	287	30	.	.	PUNCT
fbem-26233	288	1	subprime	subprime	ADJ
fbem-26233	288	2	mortgage	mortgage	NOUN
fbem-26233	288	3	defaults	default	NOUN
fbem-26233	288	4	and	and	CCONJ
fbem-26233	288	5	credit	credit	NOUN
fbem-26233	288	6	default	default	NOUN
fbem-26233	288	7	swaps	swap	NOUN
fbem-26233	288	8	.	.	PUNCT
fbem-26233	289	1	the	the	DET
fbem-26233	289	2	journal	journal	PROPN
fbem-26233	289	3	of	of	ADP
fbem-26233	289	4	finance	finance	NOUN
fbem-26233	289	5	,	,	PUNCT
fbem-26233	289	6	70(2	70(2	PROPN
fbem-26233	289	7	)	)	PUNCT
fbem-26233	289	8	,	,	PUNCT
fbem-26233	289	9	689–731	689–731	NUM
fbem-26233	289	10	.	.	PUNCT
fbem-26233	290	1	https://doi.org/10.1111/jofi.12188	https://doi.org/10.1111/jofi.12188	ADJ
fbem-26233	290	2	[	[	X
fbem-26233	290	3	10	10	NUM
fbem-26233	290	4	]	]	PUNCT
fbem-26233	290	5	rossouw	rossouw	NOUN
fbem-26233	290	6	,	,	PUNCT
fbem-26233	290	7	g.	g.	PROPN
fbem-26233	290	8	j.	j.	PROPN
fbem-26233	290	9	(	(	PUNCT
fbem-26233	290	10	2012	2012	NUM
fbem-26233	290	11	)	)	PUNCT
fbem-26233	290	12	.	.	PUNCT
fbem-26233	291	1	global	global	ADJ
fbem-26233	291	2	business	business	PROPN
fbem-26233	291	3	ethical	ethical	ADJ
fbem-26233	291	4	perspectives	perspective	NOUN
fbem-26233	291	5	on	on	ADP
fbem-26233	291	6	capitalism	capitalism	NOUN
fbem-26233	291	7	,	,	PUNCT
fbem-26233	291	8	finance	finance	NOUN
fbem-26233	291	9	and	and	CCONJ
fbem-26233	291	10	corporate	corporate	ADJ
fbem-26233	291	11	responsibility	responsibility	NOUN
fbem-26233	291	12	:	:	PUNCT
fbem-26233	291	13	the	the	DET
fbem-26233	291	14	impact	impact	NOUN
fbem-26233	291	15	of	of	ADP
fbem-26233	291	16	the	the	DET
fbem-26233	291	17	global	global	ADJ
fbem-26233	291	18	financial	financial	ADJ
fbem-26233	291	19	crisis	crisis	NOUN
fbem-26233	291	20	of	of	ADP
fbem-26233	291	21	2008	2008	NUM
fbem-26233	291	22	.	.	PUNCT
fbem-26233	292	1	asian	asian	ADJ
fbem-26233	292	2	journal	journal	PROPN
fbem-26233	292	3	of	of	ADP
fbem-26233	292	4	business	business	NOUN
fbem-26233	292	5	ethics	ethic	NOUN
fbem-26233	292	6	,	,	PUNCT
fbem-26233	292	7	1(1	1(1	NUM
fbem-26233	292	8	)	)	PUNCT
fbem-26233	292	9	,	,	PUNCT
fbem-26233	292	10	63–72	63–72	NUM
fbem-26233	292	11	.	.	PUNCT
fbem-26233	293	1	https://doi.org/10.1007/s13520-011-00060	https://doi.org/10.1007/s13520-011-00060	NOUN
fbem-26233	294	1	[	[	X
fbem-26233	294	2	11	11	NUM
fbem-26233	294	3	]	]	X
fbem-26233	294	4	thakor	thakor	NOUN
fbem-26233	294	5	,	,	PUNCT
fbem-26233	294	6	a.	a.	PROPN
fbem-26233	294	7	v.	v.	PROPN
fbem-26233	294	8	(	(	PUNCT
fbem-26233	294	9	2015	2015	NUM
fbem-26233	294	10	)	)	PUNCT
fbem-26233	294	11	.	.	PUNCT
fbem-26233	295	1	the	the	DET
fbem-26233	295	2	financial	financial	ADJ
fbem-26233	295	3	crisis	crisis	NOUN
fbem-26233	295	4	of	of	ADP
fbem-26233	295	5	2007–2009	2007–2009	NUM
fbem-26233	295	6	:	:	PUNCT
fbem-26233	295	7	why	why	SCONJ
fbem-26233	295	8	did	do	AUX
fbem-26233	295	9	it	it	PRON
fbem-26233	295	10	happen	happen	VERB
fbem-26233	295	11	and	and	CCONJ
fbem-26233	295	12	what	what	PRON
fbem-26233	295	13	did	do	AUX
fbem-26233	295	14	we	we	PRON
fbem-26233	295	15	learn	learn	VERB
fbem-26233	295	16	?	?	PUNCT
fbem-26233	296	1	the	the	DET
fbem-26233	296	2	review	review	NOUN
fbem-26233	296	3	of	of	ADP
fbem-26233	296	4	corporate	corporate	ADJ
fbem-26233	296	5	finance	finance	NOUN
fbem-26233	296	6	studies	study	NOUN
fbem-26233	296	7	,	,	PUNCT
fbem-26233	296	8	4(2	4(2	NUM
fbem-26233	296	9	)	)	PUNCT
fbem-26233	296	10	,	,	PUNCT
fbem-26233	296	11	155–205	155–205	NUM
fbem-26233	296	12	.	.	PUNCT
fbem-26233	297	1	https://doi.org/10.1093/rcfs/cfv001	https://doi.org/10.1093/rcfs/cfv001	VERB
fbem-26233	298	1	[	[	X
fbem-26233	298	2	12	12	NUM
fbem-26233	298	3	]	]	X
fbem-26233	298	4	de	de	X
fbem-26233	298	5	jager	jager	PROPN
fbem-26233	298	6	,	,	PUNCT
fbem-26233	298	7	p.	p.	NOUN
fbem-26233	298	8	(	(	PUNCT
fbem-26233	298	9	2014	2014	NUM
fbem-26233	298	10	)	)	PUNCT
fbem-26233	298	11	.	.	PUNCT
fbem-26233	299	1	fair	fair	ADJ
fbem-26233	299	2	value	value	NOUN
fbem-26233	299	3	accounting	accounting	NOUN
fbem-26233	299	4	,	,	PUNCT
fbem-26233	299	5	fragile	fragile	ADJ
fbem-26233	299	6	bank	bank	NOUN
fbem-26233	299	7	balance	balance	NOUN
fbem-26233	299	8	sheets	sheet	NOUN
fbem-26233	299	9	and	and	CCONJ
fbem-26233	299	10	crisis	crisis	NOUN
fbem-26233	299	11	:	:	PUNCT
fbem-26233	299	12	a	a	DET
fbem-26233	299	13	model	model	NOUN
fbem-26233	299	14	.	.	PUNCT
fbem-26233	300	1	accounting	accounting	NOUN
fbem-26233	300	2	,	,	PUNCT
fbem-26233	300	3	organizations	organization	NOUN
fbem-26233	300	4	and	and	CCONJ
fbem-26233	300	5	society	society	NOUN
fbem-26233	300	6	,	,	PUNCT
fbem-26233	300	7	39(2	39(2	NUM
fbem-26233	300	8	)	)	PUNCT
fbem-26233	300	9	,	,	PUNCT
fbem-26233	300	10	97–116	97–116	X
fbem-26233	300	11	.	.	PUNCT
fbem-26233	301	1	https://doi.org/10.1016/j.aos.2014.01.004	https://doi.org/10.1016/j.aos.2014.01.004	VERB
fbem-26233	301	2	[	[	X
fbem-26233	301	3	13	13	NUM
fbem-26233	301	4	]	]	SYM
fbem-26233	301	5	fiechter	fiechter	NOUN
fbem-26233	301	6	,	,	PUNCT
fbem-26233	301	7	p.	p.	NOUN
fbem-26233	301	8	,	,	PUNCT
fbem-26233	301	9	landsman	landsman	NOUN
fbem-26233	301	10	,	,	PUNCT
fbem-26233	301	11	w.	w.	PROPN
fbem-26233	301	12	r.	r.	PROPN
fbem-26233	301	13	,	,	PUNCT
fbem-26233	301	14	peasnell	peasnell	PROPN
fbem-26233	301	15	,	,	PUNCT
fbem-26233	301	16	k.	k.	PROPN
fbem-26233	301	17	,	,	PUNCT
fbem-26233	301	18	&	&	CCONJ
fbem-26233	301	19	renders	render	VERB
fbem-26233	301	20	,	,	PUNCT
fbem-26233	301	21	a.	a.	NOUN
fbem-26233	301	22	(	(	PUNCT
fbem-26233	301	23	2017	2017	NUM
fbem-26233	301	24	)	)	PUNCT
fbem-26233	301	25	.	.	PUNCT
fbem-26233	302	1	the	the	DET
fbem-26233	302	2	ifrs	ifrs	PROPN
fbem-26233	302	3	option	option	NOUN
fbem-26233	302	4	to	to	PART
fbem-26233	302	5	reclassify	reclassify	VERB
fbem-26233	302	6	financial	financial	ADJ
fbem-26233	302	7	assets	asset	NOUN
fbem-26233	302	8	out	out	ADP
fbem-26233	302	9	of	of	ADP
fbem-26233	302	10	fair	fair	ADJ
fbem-26233	302	11	value	value	NOUN
fbem-26233	302	12	in	in	ADP
fbem-26233	302	13	2008	2008	NUM
fbem-26233	302	14	:	:	PUNCT
fbem-26233	302	15	the	the	DET
fbem-26233	302	16	roles	role	NOUN
fbem-26233	302	17	played	play	VERB
fbem-26233	302	18	by	by	ADP
fbem-26233	302	19	regulatory	regulatory	ADJ
fbem-26233	302	20	capital	capital	NOUN
fbem-26233	302	21	and	and	CCONJ
fbem-26233	302	22	tooimportant	tooimportant	NOUN
fbem-26233	302	23	-	-	PUNCT
fbem-26233	302	24	to	to	ADP
fbem-26233	302	25	-	-	PUNCT
fbem-26233	302	26	fail	fail	VERB
fbem-26233	302	27	status	status	NOUN
fbem-26233	302	28	.	.	PUNCT
fbem-26233	303	1	review	review	NOUN
fbem-26233	303	2	of	of	ADP
fbem-26233	303	3	accounting	accounting	NOUN
fbem-26233	303	4	studies	study	NOUN
fbem-26233	303	5	,	,	PUNCT
fbem-26233	303	6	22(4	22(4	NUM
fbem-26233	303	7	)	)	PUNCT
fbem-26233	303	8	,	,	PUNCT
fbem-26233	303	9	1698–1731	1698–1731	NUM
fbem-26233	303	10	.	.	PUNCT
fbem-26233	304	1	https://doi.org/10.1007/s11142-017-9419-x	https://doi.org/10.1007/s11142-017-9419-x	PROPN
fbem-26233	305	1	[	[	X
fbem-26233	305	2	14	14	NUM
fbem-26233	305	3	]	]	X
fbem-26233	305	4	krueger	krueger	PROPN
fbem-26233	305	5	,	,	PUNCT
fbem-26233	305	6	t.	t.	PROPN
fbem-26233	305	7	m.	m.	NOUN
fbem-26233	305	8	(	(	PUNCT
fbem-26233	305	9	2017	2017	NUM
fbem-26233	305	10	)	)	PUNCT
fbem-26233	305	11	.	.	PUNCT
fbem-26233	306	1	a	a	DET
fbem-26233	306	2	comparison	comparison	NOUN
fbem-26233	306	3	of	of	ADP
fbem-26233	306	4	cabs’academic	cabs’academic	ADJ
fbem-26233	306	5	journal	journal	NOUN
fbem-26233	306	6	guide	guide	NOUN
fbem-26233	306	7	,	,	PUNCT
fbem-26233	306	8	australian	australian	ADJ
fbem-26233	306	9	business	business	NOUN
fbem-26233	306	10	deans	deans	PROPN
fbem-26233	306	11	council	council	PROPN
fbem-26233	306	12	’s	’s	PART
fbem-26233	306	13	list	list	NOUN
fbem-26233	306	14	,	,	PUNCT
fbem-26233	306	15	and	and	CCONJ
fbem-26233	306	16	cabell	cabell	PROPN
fbem-26233	306	17	’s	’s	PART
fbem-26233	306	18	directory	directory	NOUN
fbem-26233	306	19	of	of	ADP
fbem-26233	306	20	publishing	publish	VERB
fbem-26233	306	21	opportunities	opportunity	NOUN
fbem-26233	306	22	in	in	ADP
fbem-26233	306	23	finance	finance	NOUN
fbem-26233	306	24	.	.	PUNCT
fbem-26233	307	1	journal	journal	NOUN
fbem-26233	307	2	of	of	ADP
fbem-26233	307	3	financial	financial	ADJ
fbem-26233	307	4	education	education	NOUN
fbem-26233	307	5	,	,	PUNCT
fbem-26233	307	6	43(2	43(2	PROPN
fbem-26233	307	7	)	)	PUNCT
fbem-26233	307	8	,	,	PUNCT
fbem-26233	307	9	313	313	NUM
fbem-26233	307	10	-	-	SYM
fbem-26233	307	11	338	338	NUM
fbem-26233	307	12	.	.	PUNCT
fbem-26233	308	1	[	[	X
fbem-26233	308	2	15	15	NUM
fbem-26233	308	3	]	]	X
fbem-26233	308	4	australian	australian	NOUN
fbem-26233	308	5	of	of	ADP
fbem-26233	308	6	business	business	NOUN
fbem-26233	308	7	deans	deans	PROPN
fbem-26233	308	8	council	council	PROPN
fbem-26233	308	9	.	.	PUNCT
fbem-26233	309	1	(	(	PUNCT
fbem-26233	309	2	2023	2023	NUM
fbem-26233	309	3	)	)	PUNCT
fbem-26233	309	4	.	.	PUNCT
fbem-26233	310	1	australian	australian	ADJ
fbem-26233	310	2	business	business	NOUN
fbem-26233	310	3	deans	deans	PROPN
fbem-26233	310	4	council	council	PROPN
fbem-26233	310	5	2022	2022	NUM
fbem-26233	310	6	journal	journal	PROPN
fbem-26233	310	7	quality	quality	NOUN
fbem-26233	310	8	list	list	NOUN
fbem-26233	310	9	review	review	VERB
fbem-26233	310	10	final	final	ADJ
fbem-26233	310	11	report	report	NOUN
fbem-26233	310	12	.	.	PUNCT
fbem-26233	311	1	retrieved	retrieve	VERB
fbem-26233	311	2	from	from	ADP
fbem-26233	311	3	https://abdc.edu.au/wpcontent/uploads/	https://abdc.edu.au/wpcontent/uploads/	NOUN
fbem-26233	311	4	[	[	X
fbem-26233	311	5	16	16	NUM
fbem-26233	311	6	]	]	X
fbem-26233	311	7	serenko	serenko	PROPN
fbem-26233	311	8	,	,	PUNCT
fbem-26233	311	9	a.	a.	PROPN
fbem-26233	311	10	,	,	PUNCT
fbem-26233	311	11	&	&	CCONJ
fbem-26233	311	12	dumay	dumay	PROPN
fbem-26233	311	13	,	,	PUNCT
fbem-26233	311	14	j.	j.	PROPN
fbem-26233	311	15	(	(	PUNCT
fbem-26233	311	16	2015	2015	NUM
fbem-26233	311	17	)	)	PUNCT
fbem-26233	311	18	.	.	PUNCT
fbem-26233	312	1	citation	citation	NOUN
fbem-26233	312	2	classics	classic	NOUN
fbem-26233	312	3	published	publish	VERB
fbem-26233	312	4	in	in	ADP
fbem-26233	312	5	knowledge	knowledge	NOUN
fbem-26233	312	6	management	management	NOUN
fbem-26233	312	7	journals	journal	NOUN
fbem-26233	312	8	.	.	PUNCT
fbem-26233	313	1	journal	journal	PROPN
fbem-26233	313	2	of	of	ADP
fbem-26233	313	3	knowledge	knowledge	PROPN
fbem-26233	313	4	management	management	PROPN
fbem-26233	313	5	,	,	PUNCT
fbem-26233	313	6	19(2	19(2	NUM
fbem-26233	313	7	)	)	PUNCT
fbem-26233	313	8	,	,	PUNCT
fbem-26233	313	9	401	401	NUM
fbem-26233	313	10	-	-	SYM
fbem-26233	313	11	431	431	NUM
fbem-26233	313	12	.	.	PUNCT
fbem-26233	313	13	https://doi.org/10.1108/jkm06-2014-0220	https://doi.org/10.1108/jkm06-2014-0220	PART
fbem-26233	314	1	[	[	X
fbem-26233	314	2	17	17	NUM
fbem-26233	314	3	]	]	X
fbem-26233	314	4	guthrie	guthrie	PROPN
fbem-26233	314	5	,	,	PUNCT
fbem-26233	314	6	j.	j.	PROPN
fbem-26233	314	7	,	,	PUNCT
fbem-26233	314	8	ricceri	ricceri	PROPN
fbem-26233	314	9	,	,	PUNCT
fbem-26233	314	10	f.	f.	PROPN
fbem-26233	314	11	,	,	PUNCT
fbem-26233	314	12	&	&	CCONJ
fbem-26233	314	13	dumay	dumay	PROPN
fbem-26233	314	14	,	,	PUNCT
fbem-26233	314	15	j.	j.	PROPN
fbem-26233	314	16	(	(	PUNCT
fbem-26233	314	17	2012	2012	NUM
fbem-26233	314	18	)	)	PUNCT
fbem-26233	314	19	reflections	reflection	NOUN
fbem-26233	314	20	and	and	CCONJ
fbem-26233	314	21	projections	projection	NOUN
fbem-26233	314	22	:	:	PUNCT
fbem-26233	314	23	a	a	DET
fbem-26233	314	24	decade	decade	NOUN
fbem-26233	314	25	of	of	ADP
fbem-26233	314	26	intellectual	intellectual	ADJ
fbem-26233	314	27	capital	capital	NOUN
fbem-26233	314	28	accounting	accounting	NOUN
fbem-26233	314	29	research	research	NOUN
fbem-26233	314	30	.	.	PUNCT
fbem-26233	315	1	the	the	DET
fbem-26233	315	2	british	british	PROPN
fbem-26233	315	3	accounting	accounting	PROPN
fbem-26233	315	4	review	review	PROPN
fbem-26233	315	5	,	,	PUNCT
fbem-26233	315	6	44(2	44(2	NOUN
fbem-26233	315	7	)	)	PUNCT
fbem-26233	315	8	,	,	PUNCT
fbem-26233	315	9	68–82	68–82	NUM
fbem-26233	315	10	.	.	PUNCT
fbem-26233	316	1	https://doi.org/10.1080/13563467.2011.540323	https://doi.org/10.1080/13563467.2011.540323	PROPN
fbem-26233	316	2	https://doi.org/10.1108/aaaj-01-2015-1939	https://doi.org/10.1108/aaaj-01-2015-1939	PROPN
fbem-26233	316	3	https://doi.org/10.1093/rcfs/cfv001	https://doi.org/10.1093/rcfs/cfv001	VERB
fbem-26233	316	4	https://doi.org/10.1093/rcfs/cfv001	https://doi.org/10.1093/rcfs/cfv001	NOUN
fbem-26233	316	5	https://abdc.edu.au/wp-content/uploads/	https://abdc.edu.au/wp-content/uploads/	NOUN
fbem-26233	316	6	https://abdc.edu.au/wp-content/uploads/	https://abdc.edu.au/wp-content/uploads/	NOUN
fbem-26233	316	7	191	191	NUM
fbem-26233	317	1	[	[	SYM
fbem-26233	317	2	18	18	NUM
fbem-26233	317	3	]	]	PUNCT
fbem-26233	317	4	barth	barth	NOUN
fbem-26233	317	5	,	,	PUNCT
fbem-26233	317	6	m.	m.	PROPN
fbem-26233	317	7	e.	e.	PROPN
fbem-26233	317	8	,	,	PUNCT
fbem-26233	317	9	&	&	CCONJ
fbem-26233	317	10	landsman	landsman	PROPN
fbem-26233	317	11	,	,	PUNCT
fbem-26233	317	12	w.	w.	PROPN
fbem-26233	317	13	r.	r.	PROPN
fbem-26233	317	14	(	(	PUNCT
fbem-26233	317	15	2010	2010	NUM
fbem-26233	317	16	)	)	PUNCT
fbem-26233	317	17	.	.	PUNCT
fbem-26233	318	1	how	how	SCONJ
fbem-26233	318	2	did	do	AUX
fbem-26233	318	3	financial	financial	ADJ
fbem-26233	318	4	reporting	reporting	NOUN
fbem-26233	318	5	contribute	contribute	VERB
fbem-26233	318	6	to	to	ADP
fbem-26233	318	7	the	the	DET
fbem-26233	318	8	financial	financial	ADJ
fbem-26233	318	9	crisis	crisis	NOUN
fbem-26233	318	10	?	?	PUNCT
fbem-26233	319	1	the	the	DET
fbem-26233	319	2	european	european	PROPN
fbem-26233	319	3	accounting	accounting	PROPN
fbem-26233	319	4	review	review	PROPN
fbem-26233	319	5	,	,	PUNCT
fbem-26233	319	6	19(3	19(3	NUM
fbem-26233	319	7	)	)	PUNCT
fbem-26233	319	8	,	,	PUNCT
fbem-26233	319	9	399–423	399–423	NUM
fbem-26233	319	10	.	.	PUNCT
fbem-26233	319	11	https://doi.org/10.1080/09638180.2010.498619	https://doi.org/10.1080/09638180.2010.498619	PUNCT
fbem-26233	320	1	[	[	X
fbem-26233	320	2	19	19	NUM
fbem-26233	320	3	]	]	X
fbem-26233	320	4	laux	laux	PROPN
fbem-26233	320	5	,	,	PUNCT
fbem-26233	320	6	c.	c.	PROPN
fbem-26233	320	7	(	(	PUNCT
fbem-26233	320	8	2012	2012	NUM
fbem-26233	320	9	)	)	PUNCT
fbem-26233	320	10	.	.	PUNCT
fbem-26233	321	1	financial	financial	ADJ
fbem-26233	321	2	instruments	instrument	NOUN
fbem-26233	321	3	,	,	PUNCT
fbem-26233	321	4	financial	financial	ADJ
fbem-26233	321	5	reporting	reporting	NOUN
fbem-26233	321	6	,	,	PUNCT
fbem-26233	321	7	and	and	CCONJ
fbem-26233	321	8	financial	financial	ADJ
fbem-26233	321	9	stability	stability	NOUN
fbem-26233	321	10	.	.	PUNCT
fbem-26233	322	1	accounting	accounting	NOUN
fbem-26233	322	2	and	and	CCONJ
fbem-26233	322	3	business	business	NOUN
fbem-26233	322	4	research	research	NOUN
fbem-26233	322	5	,	,	PUNCT
fbem-26233	322	6	42(3	42(3	NUM
fbem-26233	322	7	)	)	PUNCT
fbem-26233	322	8	,	,	PUNCT
fbem-26233	322	9	239–260.https://doi.org/10.1080/00014788.2012.681857	239–260.https://doi.org/10.1080/00014788.2012.681857	NUM
fbem-26233	323	1	[	[	X
fbem-26233	323	2	20	20	NUM
fbem-26233	323	3	]	]	X
fbem-26233	323	4	easley	easley	PROPN
fbem-26233	323	5	,	,	PUNCT
fbem-26233	323	6	d.	d.	PROPN
fbem-26233	323	7	,	,	PUNCT
fbem-26233	323	8	&	&	CCONJ
fbem-26233	323	9	o’hara	o’hara	NOUN
fbem-26233	323	10	,	,	PUNCT
fbem-26233	323	11	m.	m.	NOUN
fbem-26233	323	12	(	(	PUNCT
fbem-26233	323	13	2010	2010	NUM
fbem-26233	323	14	)	)	PUNCT
fbem-26233	323	15	.	.	PUNCT
fbem-26233	324	1	liquidity	liquidity	NOUN
fbem-26233	324	2	and	and	CCONJ
fbem-26233	324	3	valuation	valuation	NOUN
fbem-26233	324	4	in	in	ADP
fbem-26233	324	5	an	an	DET
fbem-26233	324	6	uncertain	uncertain	ADJ
fbem-26233	324	7	world	world	NOUN
fbem-26233	324	8	.	.	PUNCT
fbem-26233	325	1	journal	journal	NOUN
fbem-26233	325	2	of	of	ADP
fbem-26233	325	3	financial	financial	ADJ
fbem-26233	325	4	economics	economic	NOUN
fbem-26233	325	5	,	,	PUNCT
fbem-26233	325	6	97(1	97(1	NOUN
fbem-26233	325	7	)	)	PUNCT
fbem-26233	325	8	,	,	PUNCT
fbem-26233	325	9	1–11	1–11	PROPN
fbem-26233	325	10	.	.	PUNCT
fbem-26233	326	1	https://doi.org/10.1016/j.jfineco.2010.03.004	https://doi.org/10.1016/j.jfineco.2010.03.004	PROPN
fbem-26233	326	2	[	[	X
fbem-26233	326	3	21	21	NUM
fbem-26233	326	4	]	]	X
fbem-26233	326	5	mala	mala	PROPN
fbem-26233	326	6	,	,	PUNCT
fbem-26233	326	7	r.	r.	PROPN
fbem-26233	326	8	,	,	PUNCT
fbem-26233	326	9	&	&	CCONJ
fbem-26233	326	10	chand	chand	PROPN
fbem-26233	326	11	,	,	PUNCT
fbem-26233	326	12	p.	p.	NOUN
fbem-26233	326	13	(	(	PUNCT
fbem-26233	326	14	2012	2012	NUM
fbem-26233	326	15	)	)	PUNCT
fbem-26233	326	16	.	.	PUNCT
fbem-26233	327	1	effect	effect	NOUN
fbem-26233	327	2	of	of	ADP
fbem-26233	327	3	the	the	DET
fbem-26233	327	4	global	global	ADJ
fbem-26233	327	5	financial	financial	ADJ
fbem-26233	327	6	crisis	crisis	NOUN
fbem-26233	327	7	on	on	ADP
fbem-26233	327	8	accounting	accounting	NOUN
fbem-26233	327	9	convergence	convergence	NOUN
fbem-26233	327	10	.	.	PUNCT
fbem-26233	328	1	accounting	accounting	NOUN
fbem-26233	328	2	and	and	CCONJ
fbem-26233	328	3	finance	finance	NOUN
fbem-26233	328	4	,	,	PUNCT
fbem-26233	328	5	52(1	52(1	NOUN
fbem-26233	328	6	)	)	PUNCT
fbem-26233	328	7	,	,	PUNCT
fbem-26233	328	8	21–46	21–46	NUM
fbem-26233	328	9	.	.	PUNCT
fbem-26233	329	1	https://doi.org/10.1111/j.1467629x.2011.00418.x	https://doi.org/10.1111/j.1467629x.2011.00418.x	X
fbem-26233	329	2	[	[	X
fbem-26233	329	3	22	22	NUM
fbem-26233	329	4	]	]	X
fbem-26233	329	5	bischof	bischof	NOUN
fbem-26233	329	6	,	,	PUNCT
fbem-26233	329	7	j.	j.	PROPN
fbem-26233	329	8	,	,	PUNCT
fbem-26233	329	9	laux	laux	PROPN
fbem-26233	329	10	,	,	PUNCT
fbem-26233	329	11	c.	c.	PROPN
fbem-26233	329	12	,	,	PUNCT
fbem-26233	329	13	&	&	CCONJ
fbem-26233	329	14	leuz	leuz	PROPN
fbem-26233	329	15	,	,	PUNCT
fbem-26233	329	16	c.	c.	NOUN
fbem-26233	329	17	(	(	PUNCT
fbem-26233	329	18	2021	2021	NUM
fbem-26233	329	19	)	)	PUNCT
fbem-26233	329	20	.	.	PUNCT
fbem-26233	330	1	accounting	account	VERB
fbem-26233	330	2	for	for	ADP
fbem-26233	330	3	financial	financial	ADJ
fbem-26233	330	4	stability	stability	NOUN
fbem-26233	330	5	:	:	PUNCT
fbem-26233	330	6	bank	bank	NOUN
fbem-26233	330	7	disclosure	disclosure	NOUN
fbem-26233	330	8	and	and	CCONJ
fbem-26233	330	9	loss	loss	NOUN
fbem-26233	330	10	recognition	recognition	NOUN
fbem-26233	330	11	in	in	ADP
fbem-26233	330	12	the	the	DET
fbem-26233	330	13	financial	financial	ADJ
fbem-26233	330	14	crisis	crisis	NOUN
fbem-26233	330	15	.	.	PUNCT
fbem-26233	331	1	journal	journal	NOUN
fbem-26233	331	2	of	of	ADP
fbem-26233	331	3	financial	financial	ADJ
fbem-26233	331	4	economics	economic	NOUN
fbem-26233	331	5	,	,	PUNCT
fbem-26233	331	6	141(3	141(3	NUM
fbem-26233	331	7	)	)	PUNCT
fbem-26233	331	8	,	,	PUNCT
fbem-26233	331	9	1188	1188	NUM
fbem-26233	331	10	–	–	PUNCT
fbem-26233	331	11	1217	1217	NUM
fbem-26233	331	12	.	.	PUNCT
fbem-26233	332	1	https://doi.org/10.1016/j.jfineco.2021.05.016	https://doi.org/10.1016/j.jfineco.2021.05.016	PRON
fbem-26233	333	1	[	[	X
fbem-26233	333	2	23	23	NUM
fbem-26233	333	3	]	]	X
fbem-26233	333	4	bowen	bowen	PROPN
fbem-26233	333	5	,	,	PUNCT
fbem-26233	333	6	r.	r.	PROPN
fbem-26233	333	7	m.	m.	PROPN
fbem-26233	333	8	,	,	PUNCT
fbem-26233	333	9	&	&	CCONJ
fbem-26233	333	10	khan	khan	PROPN
fbem-26233	333	11	,	,	PUNCT
fbem-26233	333	12	u.	u.	PROPN
fbem-26233	333	13	(	(	PUNCT
fbem-26233	333	14	2014	2014	NUM
fbem-26233	333	15	)	)	PUNCT
fbem-26233	333	16	.	.	PUNCT
fbem-26233	334	1	market	market	NOUN
fbem-26233	334	2	reactions	reaction	NOUN
fbem-26233	334	3	to	to	ADP
fbem-26233	334	4	policy	policy	NOUN
fbem-26233	334	5	deliberations	deliberation	NOUN
fbem-26233	334	6	on	on	ADP
fbem-26233	334	7	fair	fair	ADJ
fbem-26233	334	8	value	value	NOUN
fbem-26233	334	9	accounting	accounting	NOUN
fbem-26233	334	10	and	and	CCONJ
fbem-26233	334	11	impairment	impairment	ADJ
fbem-26233	334	12	rules	rule	NOUN
fbem-26233	334	13	during	during	ADP
fbem-26233	334	14	the	the	DET
fbem-26233	334	15	financial	financial	ADJ
fbem-26233	334	16	crisis	crisis	NOUN
fbem-26233	334	17	of	of	ADP
fbem-26233	334	18	2008–2009	2008–2009	NUM
fbem-26233	334	19	.	.	PUNCT
fbem-26233	335	1	journal	journal	NOUN
fbem-26233	335	2	of	of	ADP
fbem-26233	335	3	accounting	accounting	NOUN
fbem-26233	335	4	and	and	CCONJ
fbem-26233	335	5	public	public	ADJ
fbem-26233	335	6	policy	policy	NOUN
fbem-26233	335	7	,	,	PUNCT
fbem-26233	335	8	33(3	33(3	NOUN
fbem-26233	335	9	)	)	PUNCT
fbem-26233	335	10	,	,	PUNCT
fbem-26233	335	11	233–259	233–259	NUM
fbem-26233	335	12	.	.	PUNCT
fbem-26233	336	1	https://doi.org/10.1016/j.jaccpubpol.2014.02.003	https://doi.org/10.1016/j.jaccpubpol.2014.02.003	NUM
fbem-26233	336	2	[	[	X
fbem-26233	336	3	24	24	NUM
fbem-26233	336	4	]	]	PUNCT
fbem-26233	336	5	georgescu	georgescu	NOUN
fbem-26233	336	6	,	,	PUNCT
fbem-26233	336	7	o.-m	o.-m	PROPN
fbem-26233	336	8	.	.	PUNCT
fbem-26233	337	1	(	(	PUNCT
fbem-26233	337	2	2015	2015	NUM
fbem-26233	337	3	)	)	PUNCT
fbem-26233	337	4	.	.	PUNCT
fbem-26233	338	1	contagion	contagion	NOUN
fbem-26233	338	2	in	in	ADP
fbem-26233	338	3	the	the	DET
fbem-26233	338	4	interbank	interbank	NOUN
fbem-26233	338	5	market	market	NOUN
fbem-26233	338	6	:	:	PUNCT
fbem-26233	338	7	funding	funding	NOUN
fbem-26233	338	8	versus	versus	ADP
fbem-26233	338	9	regulatory	regulatory	ADJ
fbem-26233	338	10	constraints	constraint	NOUN
fbem-26233	338	11	.	.	PUNCT
fbem-26233	339	1	journal	journal	NOUN
fbem-26233	339	2	of	of	ADP
fbem-26233	339	3	financial	financial	ADJ
fbem-26233	339	4	stability	stability	NOUN
fbem-26233	339	5	,	,	PUNCT
fbem-26233	339	6	18	18	NUM
fbem-26233	339	7	,	,	PUNCT
fbem-26233	339	8	1–18	1–18	NUM
fbem-26233	339	9	.	.	PUNCT
fbem-26233	340	1	https://doi.org/10.1016/j.jfs.2015.02.003	https://doi.org/10.1016/j.jfs.2015.02.003	PROPN
fbem-26233	341	1	[	[	X
fbem-26233	341	2	25	25	NUM
fbem-26233	341	3	]	]	PUNCT
fbem-26233	341	4	bratten	bratten	PROPN
fbem-26233	341	5	,	,	PUNCT
fbem-26233	341	6	b.	b.	PROPN
fbem-26233	341	7	,	,	PUNCT
fbem-26233	341	8	causholli	causholli	PROPN
fbem-26233	341	9	,	,	PUNCT
fbem-26233	341	10	m.	m.	NOUN
fbem-26233	341	11	,	,	PUNCT
fbem-26233	341	12	&	&	CCONJ
fbem-26233	341	13	khan	khan	PROPN
fbem-26233	341	14	,	,	PUNCT
fbem-26233	341	15	u.	u.	PROPN
fbem-26233	341	16	(	(	PUNCT
fbem-26233	341	17	2016	2016	NUM
fbem-26233	341	18	)	)	PUNCT
fbem-26233	341	19	.	.	PUNCT
fbem-26233	342	1	usefulness	usefulness	NOUN
fbem-26233	342	2	of	of	ADP
fbem-26233	342	3	fair	fair	ADJ
fbem-26233	342	4	values	value	NOUN
fbem-26233	342	5	for	for	ADP
fbem-26233	342	6	predicting	predict	VERB
fbem-26233	342	7	banks	bank	NOUN
fbem-26233	342	8	’	'	PUNCT
fbem-26233	342	9	future	future	ADJ
fbem-26233	342	10	earnings	earning	NOUN
fbem-26233	342	11	:	:	PUNCT
fbem-26233	342	12	evidence	evidence	NOUN
fbem-26233	342	13	from	from	ADP
fbem-26233	342	14	other	other	ADJ
fbem-26233	342	15	comprehensive	comprehensive	ADJ
fbem-26233	342	16	income	income	NOUN
fbem-26233	342	17	and	and	CCONJ
fbem-26233	342	18	its	its	PRON
fbem-26233	342	19	components	component	NOUN
fbem-26233	342	20	.	.	PUNCT
fbem-26233	343	1	review	review	NOUN
fbem-26233	343	2	of	of	ADP
fbem-26233	343	3	accounting	accounting	NOUN
fbem-26233	343	4	studies	study	NOUN
fbem-26233	343	5	,	,	PUNCT
fbem-26233	343	6	21(1	21(1	NUM
fbem-26233	343	7	)	)	PUNCT
fbem-26233	343	8	,	,	PUNCT
fbem-26233	343	9	280–315	280–315	NUM
fbem-26233	343	10	.	.	PUNCT
fbem-26233	343	11	https://doi.org/10.1007/s11142-015-9346-7	https://doi.org/10.1007/s11142-015-9346-7	PROPN
fbem-26233	344	1	[	[	X
fbem-26233	344	2	26	26	NUM
fbem-26233	344	3	]	]	PUNCT
fbem-26233	344	4	claessens	claessen	NOUN
fbem-26233	344	5	,	,	PUNCT
fbem-26233	344	6	s.	s.	PROPN
fbem-26233	344	7	,	,	PUNCT
fbem-26233	344	8	dell’ariccia	dell’ariccia	NOUN
fbem-26233	344	9	,	,	PUNCT
fbem-26233	344	10	g.	g.	PROPN
fbem-26233	344	11	,	,	PUNCT
fbem-26233	344	12	igan	igan	PROPN
fbem-26233	344	13	,	,	PUNCT
fbem-26233	344	14	d.	d.	PROPN
fbem-26233	344	15	,	,	PUNCT
fbem-26233	344	16	&	&	CCONJ
fbem-26233	344	17	laeven	laeven	ADJ
fbem-26233	344	18	,	,	PUNCT
fbem-26233	344	19	l.	l.	PROPN
fbem-26233	344	20	(	(	PUNCT
fbem-26233	344	21	2010	2010	NUM
fbem-26233	344	22	)	)	PUNCT
fbem-26233	344	23	.	.	PUNCT
fbem-26233	345	1	lessons	lesson	NOUN
fbem-26233	345	2	and	and	CCONJ
fbem-26233	345	3	policy	policy	NOUN
fbem-26233	345	4	implications	implication	NOUN
fbem-26233	345	5	from	from	ADP
fbem-26233	345	6	the	the	DET
fbem-26233	345	7	global	global	ADJ
fbem-26233	345	8	financial	financial	ADJ
fbem-26233	345	9	crisis	crisis	NOUN
fbem-26233	345	10	.	.	PUNCT
fbem-26233	346	1	imf	imf	PROPN
fbem-26233	346	2	working	working	PROPN
fbem-26233	346	3	paper	paper	NOUN
fbem-26233	346	4	,	,	PUNCT
fbem-26233	346	5	10(44	10(44	NUM
fbem-26233	346	6	)	)	PUNCT
fbem-26233	346	7	,	,	PUNCT
fbem-26233	347	1	1-	1-	X
fbem-26233	347	2	.	.	PUNCT
fbem-26233	347	3	https://doi.org/10.5089/9781451963021.001	https://doi.org/10.5089/9781451963021.001	X
fbem-26233	348	1	[	[	X
fbem-26233	348	2	27	27	NUM
fbem-26233	348	3	]	]	X
fbem-26233	348	4	lin	lin	PROPN
fbem-26233	348	5	,	,	PUNCT
fbem-26233	348	6	l.	l.	PROPN
fbem-26233	348	7	,	,	PUNCT
fbem-26233	348	8	&	&	CCONJ
fbem-26233	348	9	evans	evans	PROPN
fbem-26233	348	10	,	,	PUNCT
fbem-26233	348	11	s.	s.	PROPN
fbem-26233	348	12	(	(	PUNCT
fbem-26233	348	13	2012	2012	NUM
fbem-26233	348	14	)	)	PUNCT
fbem-26233	348	15	.	.	PUNCT
fbem-26233	349	1	structural	structural	ADJ
fbem-26233	349	2	patterns	pattern	NOUN
fbem-26233	349	3	in	in	ADP
fbem-26233	349	4	empirical	empirical	ADJ
fbem-26233	349	5	research	research	NOUN
fbem-26233	349	6	articles	article	NOUN
fbem-26233	349	7	:	:	PUNCT
fbem-26233	349	8	a	a	DET
fbem-26233	349	9	cross	cross	ADJ
fbem-26233	349	10	-	-	ADJ
fbem-26233	349	11	disciplinary	disciplinary	ADJ
fbem-26233	349	12	study	study	NOUN
fbem-26233	349	13	.	.	PUNCT
fbem-26233	350	1	english	english	PROPN
fbem-26233	350	2	for	for	ADP
fbem-26233	350	3	specific	specific	ADJ
fbem-26233	350	4	purposes	purpose	NOUN
fbem-26233	350	5	,	,	PUNCT
fbem-26233	350	6	31(3	31(3	NUM
fbem-26233	350	7	)	)	PUNCT
fbem-26233	350	8	,	,	PUNCT
fbem-26233	350	9	150–160	150–160	NUM
fbem-26233	350	10	.	.	PUNCT
fbem-26233	351	1	https://doi.org/10.1016/j.esp.2011.10.002	https://doi.org/10.1016/j.esp.2011.10.002	PROPN
fbem-26233	351	2	[	[	X
fbem-26233	351	3	28	28	NUM
fbem-26233	351	4	]	]	X
fbem-26233	351	5	pautasso	pautasso	NOUN
fbem-26233	351	6	,	,	PUNCT
fbem-26233	351	7	m.	m.	NOUN
fbem-26233	351	8	(	(	PUNCT
fbem-26233	351	9	2013	2013	NUM
fbem-26233	351	10	)	)	PUNCT
fbem-26233	351	11	.	.	PUNCT
fbem-26233	352	1	ten	ten	NUM
fbem-26233	352	2	simple	simple	ADJ
fbem-26233	352	3	rules	rule	NOUN
fbem-26233	352	4	for	for	ADP
fbem-26233	352	5	writing	write	VERB
fbem-26233	352	6	a	a	DET
fbem-26233	352	7	literature	literature	NOUN
fbem-26233	352	8	review	review	NOUN
fbem-26233	352	9	.	.	PUNCT
fbem-26233	353	1	plos	plos	PROPN
fbem-26233	353	2	computational	computational	ADJ
fbem-26233	353	3	biology	biology	NOUN
fbem-26233	353	4	,	,	PUNCT
fbem-26233	353	5	9(7	9(7	NUM
fbem-26233	353	6	)	)	PUNCT
fbem-26233	353	7	,	,	PUNCT
fbem-26233	353	8	e1003149	e1003149	NOUN
fbem-26233	353	9	–	–	PUNCT
fbem-26233	353	10	e1003149.https://doi.org/10.1371/journal.pcbi.1003149	e1003149.https://doi.org/10.1371/journal.pcbi.1003149	NOUN
fbem-26233	353	11	[	[	NOUN
fbem-26233	353	12	29	29	NUM
fbem-26233	353	13	]	]	X
fbem-26233	353	14	lo	lo	PROPN
fbem-26233	353	15	,	,	PUNCT
fbem-26233	353	16	f.-y	f.-y	NOUN
fbem-26233	353	17	.	.	PUNCT
fbem-26233	353	18	,	,	PUNCT
fbem-26233	353	19	rey	rey	PROPN
fbem-26233	353	20	-	-	PUNCT
fbem-26233	353	21	martí	martí	PROPN
fbem-26233	353	22	,	,	PUNCT
fbem-26233	353	23	a.	a.	NOUN
fbem-26233	353	24	,	,	PUNCT
fbem-26233	353	25	&	&	CCONJ
fbem-26233	353	26	botella	botella	NOUN
fbem-26233	353	27	-	-	PUNCT
fbem-26233	353	28	carrubi	carrubi	PROPN
fbem-26233	353	29	,	,	PUNCT
fbem-26233	353	30	d.	d.	PROPN
fbem-26233	353	31	(	(	PUNCT
fbem-26233	353	32	2020	2020	NUM
fbem-26233	353	33	)	)	PUNCT
fbem-26233	353	34	.	.	PUNCT
fbem-26233	354	1	research	research	NOUN
fbem-26233	354	2	methods	method	NOUN
fbem-26233	354	3	in	in	ADP
fbem-26233	354	4	business	business	NOUN
fbem-26233	354	5	:	:	PUNCT
fbem-26233	354	6	quantitative	quantitative	ADJ
fbem-26233	354	7	and	and	CCONJ
fbem-26233	354	8	qualitative	qualitative	ADJ
fbem-26233	354	9	comparative	comparative	ADJ
fbem-26233	354	10	analysis	analysis	NOUN
fbem-26233	354	11	.	.	PUNCT
fbem-26233	355	1	journal	journal	PROPN
fbem-26233	355	2	of	of	ADP
fbem-26233	355	3	business	business	NOUN
fbem-26233	355	4	research	research	NOUN
fbem-26233	355	5	,	,	PUNCT
fbem-26233	355	6	115	115	NUM
fbem-26233	355	7	,	,	PUNCT
fbem-26233	355	8	221	221	NUM
fbem-26233	355	9	–	–	PUNCT
fbem-26233	355	10	224	224	NUM
fbem-26233	355	11	.	.	PUNCT
fbem-26233	356	1	https://doi.org/10.1016/j.jbusres.2020.05.003	https://doi.org/10.1016/j.jbusres.2020.05.003	NUM
fbem-26233	356	2	[	[	X
fbem-26233	356	3	30	30	NUM
fbem-26233	356	4	]	]	X
fbem-26233	356	5	ogawa	ogawa	PROPN
fbem-26233	356	6	,	,	PUNCT
fbem-26233	356	7	k.	k.	PROPN
fbem-26233	356	8	,	,	PUNCT
fbem-26233	356	9	&	&	CCONJ
fbem-26233	356	10	tanaka	tanaka	PROPN
fbem-26233	356	11	,	,	PUNCT
fbem-26233	356	12	t.	t.	PROPN
fbem-26233	356	13	(	(	PUNCT
fbem-26233	356	14	2013	2013	NUM
fbem-26233	356	15	)	)	PUNCT
fbem-26233	356	16	.	.	PUNCT
fbem-26233	357	1	the	the	DET
fbem-26233	357	2	global	global	ADJ
fbem-26233	357	3	financial	financial	ADJ
fbem-26233	357	4	crisis	crisis	NOUN
fbem-26233	357	5	and	and	CCONJ
fbem-26233	357	6	smalland	smalland	NOUN
fbem-26233	357	7	medium	medium	ADJ
fbem-26233	357	8	-	-	PUNCT
fbem-26233	357	9	sized	sized	ADJ
fbem-26233	357	10	enterprises	enterprise	NOUN
fbem-26233	357	11	in	in	ADP
fbem-26233	357	12	japan	japan	PROPN
fbem-26233	357	13	:	:	PUNCT
fbem-26233	357	14	how	how	SCONJ
fbem-26233	357	15	did	do	AUX
fbem-26233	357	16	they	they	PRON
fbem-26233	357	17	cope	cope	VERB
fbem-26233	357	18	with	with	ADP
fbem-26233	357	19	the	the	DET
fbem-26233	357	20	crisis	crisis	NOUN
fbem-26233	357	21	?	?	PUNCT
fbem-26233	358	1	small	small	ADJ
fbem-26233	358	2	business	business	NOUN
fbem-26233	358	3	economics	economic	NOUN
fbem-26233	358	4	,	,	PUNCT
fbem-26233	358	5	41(2	41(2	NUM
fbem-26233	358	6	)	)	PUNCT
fbem-26233	358	7	,	,	PUNCT
fbem-26233	358	8	401–417	401–417	NUM
fbem-26233	358	9	.	.	PUNCT
fbem-26233	359	1	https://doi.org/10.1007/s11187-012-9434-z	https://doi.org/10.1007/s11187-012-9434-z	ADJ
fbem-26233	359	2	[	[	X
fbem-26233	359	3	31	31	NUM
fbem-26233	359	4	]	]	X
fbem-26233	359	5	sen	sen	PROPN
fbem-26233	359	6	,	,	PUNCT
fbem-26233	359	7	k.	k.	PROPN
fbem-26233	359	8	(	(	PUNCT
fbem-26233	359	9	2011	2011	NUM
fbem-26233	359	10	)	)	PUNCT
fbem-26233	359	11	.	.	PUNCT
fbem-26233	360	1	“	"	PUNCT
fbem-26233	360	2	a	a	DET
fbem-26233	360	3	hard	hard	ADJ
fbem-26233	360	4	rain	rain	NOUN
fbem-26233	360	5	’s	’s	PART
fbem-26233	360	6	a	a	DET
fbem-26233	360	7	-	-	PUNCT
fbem-26233	360	8	gonna	gonna	NOUN
fbem-26233	360	9	fall	fall	NOUN
fbem-26233	360	10	”	"	PUNCT
fbem-26233	360	11	:	:	PUNCT
fbem-26233	360	12	the	the	DET
fbem-26233	360	13	global	global	ADJ
fbem-26233	360	14	financial	financial	ADJ
fbem-26233	360	15	crisis	crisis	NOUN
fbem-26233	360	16	and	and	CCONJ
fbem-26233	360	17	developing	develop	VERB
fbem-26233	360	18	countries	country	NOUN
fbem-26233	360	19	.	.	PUNCT
fbem-26233	361	1	new	new	ADJ
fbem-26233	361	2	political	political	ADJ
fbem-26233	361	3	economy	economy	NOUN
fbem-26233	361	4	,	,	PUNCT
fbem-26233	361	5	16(3	16(3	NOUN
fbem-26233	361	6	)	)	PUNCT
fbem-26233	361	7	,	,	PUNCT
fbem-26233	361	8	399–413	399–413	NUM
fbem-26233	361	9	.	.	PUNCT
fbem-26233	361	10	https://doi.org/10.1080/13563467.2011.540323	https://doi.org/10.1080/13563467.2011.540323	PROPN
fbem-26233	362	1	[	[	X
fbem-26233	362	2	32	32	NUM
fbem-26233	362	3	]	]	SYM
fbem-26233	362	4	shiller	shiller	PROPN
fbem-26233	362	5	,	,	PUNCT
fbem-26233	362	6	r.	r.	PROPN
fbem-26233	362	7	j.	j.	PROPN
fbem-26233	362	8	(	(	PUNCT
fbem-26233	362	9	2003	2003	NUM
fbem-26233	362	10	)	)	PUNCT
fbem-26233	362	11	.	.	PUNCT
fbem-26233	363	1	from	from	ADP
fbem-26233	363	2	efficient	efficient	ADJ
fbem-26233	363	3	markets	market	NOUN
fbem-26233	363	4	theory	theory	NOUN
fbem-26233	363	5	to	to	ADP
fbem-26233	363	6	behavioral	behavioral	ADJ
fbem-26233	363	7	finance	finance	NOUN
fbem-26233	363	8	.	.	PUNCT
fbem-26233	364	1	the	the	DET
fbem-26233	364	2	journal	journal	NOUN
fbem-26233	364	3	of	of	ADP
fbem-26233	364	4	economic	economic	ADJ
fbem-26233	364	5	perspectives	perspective	NOUN
fbem-26233	364	6	,	,	PUNCT
fbem-26233	364	7	17(1	17(1	NUM
fbem-26233	364	8	)	)	PUNCT
fbem-26233	364	9	,	,	PUNCT
fbem-26233	364	10	83–104	83–104	PROPN
fbem-26233	364	11	.	.	PUNCT
fbem-26233	364	12	https://doi.org/10.1257/089533003321164967	https://doi.org/10.1257/089533003321164967	PRON
fbem-26233	365	1	[	[	X
fbem-26233	365	2	33	33	NUM
fbem-26233	365	3	]	]	X
fbem-26233	365	4	hoffmann	hoffmann	PROPN
fbem-26233	365	5	,	,	PUNCT
fbem-26233	365	6	a.	a.	PROPN
fbem-26233	365	7	o.	o.	PROPN
fbem-26233	365	8	i.	i.	PROPN
fbem-26233	365	9	,	,	PUNCT
fbem-26233	365	10	post	post	NOUN
fbem-26233	365	11	,	,	PUNCT
fbem-26233	365	12	t.	t.	PROPN
fbem-26233	365	13	,	,	PUNCT
fbem-26233	365	14	&	&	CCONJ
fbem-26233	365	15	pennings	penning	NOUN
fbem-26233	365	16	,	,	PUNCT
fbem-26233	365	17	j.	j.	PROPN
fbem-26233	365	18	m.	m.	PROPN
fbem-26233	365	19	e.	e.	PROPN
fbem-26233	365	20	(	(	PUNCT
fbem-26233	365	21	2013	2013	NUM
fbem-26233	365	22	)	)	PUNCT
fbem-26233	365	23	.	.	PUNCT
fbem-26233	366	1	individual	individual	ADJ
fbem-26233	366	2	investor	investor	NOUN
fbem-26233	366	3	perceptions	perception	NOUN
fbem-26233	366	4	and	and	CCONJ
fbem-26233	366	5	behavior	behavior	NOUN
fbem-26233	366	6	during	during	ADP
fbem-26233	366	7	the	the	DET
fbem-26233	366	8	financial	financial	ADJ
fbem-26233	366	9	crisis	crisis	NOUN
fbem-26233	366	10	.	.	PUNCT
fbem-26233	367	1	journal	journal	NOUN
fbem-26233	367	2	of	of	ADP
fbem-26233	367	3	banking	banking	NOUN
fbem-26233	367	4	&	&	CCONJ
fbem-26233	367	5	finance	finance	PROPN
fbem-26233	367	6	,	,	PUNCT
fbem-26233	367	7	37(1	37(1	NUM
fbem-26233	367	8	)	)	PUNCT
fbem-26233	367	9	,	,	PUNCT
fbem-26233	367	10	60–74	60–74	NUM
fbem-26233	367	11	.	.	PUNCT
fbem-26233	368	1	https://doi.org/10.1016/j.jbankfin.2012.08.007	https://doi.org/10.1016/j.jbankfin.2012.08.007	VERB
fbem-26233	368	2	https://doi.org/10.1111/j.1467-629x.2011.00418.x	https://doi.org/10.1111/j.1467-629x.2011.00418.x	PRON
fbem-26233	368	3	https://doi.org/10.1111/j.1467-629x.2011.00418.x	https://doi.org/10.1111/j.1467-629x.2011.00418.x	PROPN
fbem-26233	368	4	https://doi.org/10.1371/journal.pcbi.1003149	https://doi.org/10.1371/journal.pcbi.1003149	VERB
fbem-26233	369	1	https://doi.org/10.1007/s11187-012-9434-z	https://doi.org/10.1007/s11187-012-9434-z	PROPN
fbem-26233	369	2	https://doi.org/10.1080/13563467.2011.540323	https://doi.org/10.1080/13563467.2011.540323	PROPN
fbem-26233	369	3	https://doi.org/10.1257/089533003321164967	https://doi.org/10.1257/089533003321164967	NOUN