id	sid	tid	token	lemma	pos
gujaf-217	1	1	gusau	gusau	PROPN
gujaf-217	1	2	journal	journal	NOUN
gujaf-217	1	3	of	of	ADP
gujaf-217	1	4	accounting	accounting	NOUN
gujaf-217	1	5	and	and	CCONJ
gujaf-217	1	6	finance	finance	NOUN
gujaf-217	1	7	(	(	PUNCT
gujaf-217	1	8	gujaf	gujaf	NOUN
gujaf-217	1	9	)	)	PUNCT
gujaf-217	1	10	vol	vol	NOUN
gujaf-217	1	11	.	.	NOUN
gujaf-217	1	12	4	4	NUM
gujaf-217	1	13	issue	issue	NOUN
gujaf-217	1	14	1	1	NUM
gujaf-217	1	15	,	,	PUNCT
gujaf-217	1	16	april	april	PROPN
gujaf-217	1	17	,	,	PUNCT
gujaf-217	1	18	2023	2023	NUM
gujaf-217	1	19	issn	issn	X
gujaf-217	1	20	:	:	PUNCT
gujaf-217	1	21	2756	2756	NUM
gujaf-217	1	22	-	-	PUNCT
gujaf-217	1	23	665x	665x	NOUN
gujaf-217	1	24	a	a	DET
gujaf-217	1	25	publication	publication	NOUN
gujaf-217	1	26	of	of	ADP
gujaf-217	1	27	department	department	NOUN
gujaf-217	1	28	of	of	ADP
gujaf-217	1	29	accounting	accounting	NOUN
gujaf-217	1	30	and	and	CCONJ
gujaf-217	1	31	finance	finance	NOUN
gujaf-217	1	32	,	,	PUNCT
gujaf-217	1	33	faculty	faculty	NOUN
gujaf-217	1	34	of	of	ADP
gujaf-217	1	35	management	management	NOUN
gujaf-217	1	36	and	and	CCONJ
gujaf-217	1	37	social	social	ADJ
gujaf-217	1	38	sciences	science	NOUN
gujaf-217	1	39	,	,	PUNCT
gujaf-217	1	40	federal	federal	ADJ
gujaf-217	1	41	university	university	NOUN
gujaf-217	1	42	gusau	gusau	NOUN
gujaf-217	1	43	,	,	PUNCT
gujaf-217	1	44	zamfara	zamfara	PROPN
gujaf-217	1	45	state	state	PROPN
gujaf-217	1	46	-nigeria	-nigeria	PROPN
gujaf-217	1	47	gusau	gusau	ADJ
gujaf-217	1	48	journal	journal	NOUN
gujaf-217	1	49	of	of	ADP
gujaf-217	1	50	accounting	accounting	NOUN
gujaf-217	1	51	and	and	CCONJ
gujaf-217	1	52	finance	finance	NOUN
gujaf-217	1	53	,	,	PUNCT
gujaf-217	1	54	vol	vol	NOUN
gujaf-217	1	55	.	.	PROPN
gujaf-217	1	56	4	4	NUM
gujaf-217	1	57	,	,	PUNCT
gujaf-217	1	58	issue	issue	NOUN
gujaf-217	1	59	1	1	NUM
gujaf-217	1	60	,	,	PUNCT
gujaf-217	1	61	april	april	PROPN
gujaf-217	1	62	,	,	PUNCT
gujaf-217	1	63	2023	2023	NUM
gujaf-217	1	64	ii	ii	NUM
gujaf-217	1	65	©	©	PROPN
gujaf-217	1	66	department	department	PROPN
gujaf-217	1	67	of	of	ADP
gujaf-217	1	68	accounting	accounting	NOUN
gujaf-217	1	69	and	and	CCONJ
gujaf-217	1	70	finance	finance	NOUN
gujaf-217	1	71	vol	vol	NOUN
gujaf-217	1	72	.	.	PROPN
gujaf-217	1	73	4	4	NUM
gujaf-217	1	74	issue	issue	NOUN
gujaf-217	1	75	1	1	NUM
gujaf-217	1	76	april	april	PROPN
gujaf-217	1	77	,	,	PUNCT
gujaf-217	1	78	2023	2023	NUM
gujaf-217	1	79	issn	issn	X
gujaf-217	1	80	:	:	PUNCT
gujaf-217	1	81	2756	2756	NUM
gujaf-217	1	82	-	-	PUNCT
gujaf-217	1	83	665x	665x	NOUN
gujaf-217	1	84	a	a	DET
gujaf-217	1	85	publication	publication	NOUN
gujaf-217	1	86	of	of	ADP
gujaf-217	1	87	department	department	NOUN
gujaf-217	1	88	of	of	ADP
gujaf-217	1	89	accounting	accounting	NOUN
gujaf-217	1	90	and	and	CCONJ
gujaf-217	1	91	finance	finance	NOUN
gujaf-217	1	92	,	,	PUNCT
gujaf-217	1	93	faculty	faculty	NOUN
gujaf-217	1	94	of	of	ADP
gujaf-217	1	95	management	management	NOUN
gujaf-217	1	96	and	and	CCONJ
gujaf-217	1	97	social	social	ADJ
gujaf-217	1	98	sciences	science	NOUN
gujaf-217	1	99	,	,	PUNCT
gujaf-217	1	100	federal	federal	ADJ
gujaf-217	1	101	university	university	NOUN
gujaf-217	1	102	gusau	gusau	NOUN
gujaf-217	1	103	,	,	PUNCT
gujaf-217	1	104	zamfara	zamfara	PROPN
gujaf-217	1	105	state	state	NOUN
gujaf-217	1	106	-nigeria	-nigeria	PROPN
gujaf-217	1	107	all	all	DET
gujaf-217	1	108	rights	right	NOUN
gujaf-217	1	109	reserved	reserve	VERB
gujaf-217	1	110	except	except	SCONJ
gujaf-217	1	111	for	for	ADP
gujaf-217	1	112	academic	academic	ADJ
gujaf-217	1	113	purposes	purpose	NOUN
gujaf-217	1	114	no	no	DET
gujaf-217	1	115	part	part	NOUN
gujaf-217	1	116	or	or	CCONJ
gujaf-217	1	117	whole	whole	NOUN
gujaf-217	1	118	of	of	ADP
gujaf-217	1	119	this	this	DET
gujaf-217	1	120	publication	publication	NOUN
gujaf-217	1	121	is	be	AUX
gujaf-217	1	122	allowed	allow	VERB
gujaf-217	1	123	to	to	PART
gujaf-217	1	124	be	be	AUX
gujaf-217	1	125	reproduced	reproduce	VERB
gujaf-217	1	126	,	,	PUNCT
gujaf-217	1	127	stored	store	VERB
gujaf-217	1	128	in	in	ADP
gujaf-217	1	129	a	a	DET
gujaf-217	1	130	retrieval	retrieval	NOUN
gujaf-217	1	131	system	system	NOUN
gujaf-217	1	132	or	or	CCONJ
gujaf-217	1	133	transmitted	transmit	VERB
gujaf-217	1	134	in	in	ADP
gujaf-217	1	135	any	any	DET
gujaf-217	1	136	form	form	NOUN
gujaf-217	1	137	or	or	CCONJ
gujaf-217	1	138	by	by	ADP
gujaf-217	1	139	any	any	DET
gujaf-217	1	140	means	mean	NOUN
gujaf-217	1	141	be	be	AUX
gujaf-217	1	142	it	it	PRON
gujaf-217	1	143	mechanical	mechanical	ADJ
gujaf-217	1	144	,	,	PUNCT
gujaf-217	1	145	electrical	electrical	ADJ
gujaf-217	1	146	,	,	PUNCT
gujaf-217	1	147	photocopying	photocopying	NOUN
gujaf-217	1	148	,	,	PUNCT
gujaf-217	1	149	recording	recording	NOUN
gujaf-217	1	150	or	or	CCONJ
gujaf-217	1	151	otherwise	otherwise	ADV
gujaf-217	1	152	,	,	PUNCT
gujaf-217	1	153	without	without	ADP
gujaf-217	1	154	prior	prior	ADJ
gujaf-217	1	155	permission	permission	NOUN
gujaf-217	1	156	of	of	ADP
gujaf-217	1	157	the	the	DET
gujaf-217	1	158	copyright	copyright	NOUN
gujaf-217	1	159	owner	owner	NOUN
gujaf-217	1	160	.	.	PUNCT
gujaf-217	2	1	published	publish	VERB
gujaf-217	2	2	and	and	CCONJ
gujaf-217	2	3	printed	print	VERB
gujaf-217	2	4	by	by	ADP
gujaf-217	2	5	:	:	PUNCT
gujaf-217	2	6	ahmadu	ahmadu	PROPN
gujaf-217	2	7	bello	bello	PROPN
gujaf-217	2	8	university	university	PROPN
gujaf-217	2	9	press	press	NOUN
gujaf-217	2	10	limited	limit	VERB
gujaf-217	2	11	,	,	PUNCT
gujaf-217	2	12	zaria	zaria	PROPN
gujaf-217	2	13	kaduna	kaduna	PROPN
gujaf-217	2	14	state	state	PROPN
gujaf-217	2	15	,	,	PUNCT
gujaf-217	2	16	nigeria	nigeria	PROPN
gujaf-217	2	17	.	.	PUNCT
gujaf-217	3	1	tel	tel	ADP
gujaf-217	3	2	:	:	PUNCT
gujaf-217	3	3	08065949711	08065949711	NUM
gujaf-217	3	4	,	,	PUNCT
gujaf-217	3	5	069	069	NUM
gujaf-217	3	6	-	-	SYM
gujaf-217	3	7	879121	879121	NUM
gujaf-217	3	8	e	e	NOUN
gujaf-217	3	9	-	-	NOUN
gujaf-217	3	10	mail	mail	NOUN
gujaf-217	3	11	:	:	PUNCT
gujaf-217	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-217	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-217	4	1	website	website	NOUN
gujaf-217	4	2	:	:	PUNCT
gujaf-217	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-217	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-217	4	5	gusau	gusau	PROPN
gujaf-217	4	6	journal	journal	PROPN
gujaf-217	4	7	of	of	ADP
gujaf-217	4	8	accounting	accounting	NOUN
gujaf-217	4	9	and	and	CCONJ
gujaf-217	4	10	finance	finance	NOUN
gujaf-217	4	11	,	,	PUNCT
gujaf-217	4	12	vol	vol	NOUN
gujaf-217	4	13	.	.	PROPN
gujaf-217	4	14	4	4	NUM
gujaf-217	4	15	,	,	PUNCT
gujaf-217	4	16	issue	issue	NOUN
gujaf-217	4	17	1	1	NUM
gujaf-217	4	18	,	,	PUNCT
gujaf-217	4	19	april	april	PROPN
gujaf-217	4	20	,	,	PUNCT
gujaf-217	4	21	2023	2023	NUM
gujaf-217	4	22	iii	iii	NUM
gujaf-217	4	23	editorial	editorial	PROPN
gujaf-217	4	24	board	board	NOUN
gujaf-217	4	25	editor	editor	NOUN
gujaf-217	4	26	-	-	PUNCT
gujaf-217	4	27	in	in	ADP
gujaf-217	4	28	-	-	PUNCT
gujaf-217	4	29	chief	chief	NOUN
gujaf-217	4	30	:	:	PUNCT
gujaf-217	4	31	prof	prof	PROPN
gujaf-217	4	32	.	.	PUNCT
gujaf-217	4	33	shehu	shehu	PROPN
gujaf-217	5	1	usman	usman	PROPN
gujaf-217	5	2	hassan	hassan	PROPN
gujaf-217	5	3	department	department	PROPN
gujaf-217	5	4	of	of	ADP
gujaf-217	5	5	accounting	accounting	PROPN
gujaf-217	5	6	,	,	PUNCT
gujaf-217	5	7	federal	federal	ADJ
gujaf-217	5	8	university	university	PROPN
gujaf-217	5	9	of	of	ADP
gujaf-217	5	10	kashere	kashere	PROPN
gujaf-217	5	11	,	,	PUNCT
gujaf-217	5	12	gombe	gombe	ADJ
gujaf-217	5	13	state	state	NOUN
gujaf-217	5	14	.	.	PUNCT
gujaf-217	6	1	associate	associate	NOUN
gujaf-217	6	2	editor	editor	NOUN
gujaf-217	6	3	:	:	PUNCT
gujaf-217	6	4	dr	dr	PROPN
gujaf-217	6	5	.	.	PROPN
gujaf-217	6	6	muhammad	muhammad	PROPN
gujaf-217	6	7	mustapha	mustapha	PROPN
gujaf-217	6	8	bagudo	bagudo	PROPN
gujaf-217	6	9	department	department	PROPN
gujaf-217	6	10	of	of	ADP
gujaf-217	6	11	accounting	accounting	PROPN
gujaf-217	6	12	,	,	PUNCT
gujaf-217	6	13	ahmadu	ahmadu	PROPN
gujaf-217	6	14	bello	bello	PROPN
gujaf-217	6	15	university	university	PROPN
gujaf-217	6	16	zaria	zaria	PROPN
gujaf-217	6	17	,	,	PUNCT
gujaf-217	6	18	kaduna	kaduna	PROPN
gujaf-217	6	19	state	state	PROPN
gujaf-217	6	20	.	.	PUNCT
gujaf-217	7	1	managing	manage	VERB
gujaf-217	7	2	editor	editor	NOUN
gujaf-217	7	3	:	:	PUNCT
gujaf-217	7	4	umar	umar	PROPN
gujaf-217	7	5	farouk	farouk	PROPN
gujaf-217	7	6	abdulkarim	abdulkarim	PROPN
gujaf-217	7	7	department	department	PROPN
gujaf-217	7	8	of	of	ADP
gujaf-217	7	9	accounting	accounting	NOUN
gujaf-217	7	10	and	and	CCONJ
gujaf-217	7	11	finance	finance	NOUN
gujaf-217	7	12	,	,	PUNCT
gujaf-217	7	13	federal	federal	ADJ
gujaf-217	7	14	university	university	NOUN
gujaf-217	7	15	gusau	gusau	PROPN
gujaf-217	7	16	,	,	PUNCT
gujaf-217	7	17	zamfara	zamfara	PROPN
gujaf-217	7	18	state	state	PROPN
gujaf-217	7	19	.	.	PUNCT
gujaf-217	8	1	editorial	editorial	PROPN
gujaf-217	8	2	board	board	NOUN
gujaf-217	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-217	8	4	modu	modu	PROPN
gujaf-217	8	5	kumshe	kumshe	PROPN
gujaf-217	8	6	department	department	PROPN
gujaf-217	8	7	of	of	ADP
gujaf-217	8	8	accounting	accounting	PROPN
gujaf-217	8	9	,	,	PUNCT
gujaf-217	8	10	university	university	NOUN
gujaf-217	8	11	of	of	ADP
gujaf-217	8	12	maiduguri	maiduguri	PROPN
gujaf-217	8	13	,	,	PUNCT
gujaf-217	8	14	borno	borno	PROPN
gujaf-217	8	15	state	state	PROPN
gujaf-217	8	16	.	.	PUNCT
gujaf-217	9	1	prof	prof	PROPN
gujaf-217	9	2	ugochukwu	ugochukwu	PROPN
gujaf-217	9	3	c.	c.	PROPN
gujaf-217	9	4	nzewi	nzewi	VERB
gujaf-217	9	5	department	department	PROPN
gujaf-217	9	6	of	of	ADP
gujaf-217	9	7	accounting	accounting	PROPN
gujaf-217	9	8	,	,	PUNCT
gujaf-217	9	9	paul	paul	PROPN
gujaf-217	9	10	university	university	PROPN
gujaf-217	9	11	awka	awka	NOUN
gujaf-217	9	12	,	,	PUNCT
gujaf-217	9	13	anambra	anambra	PROPN
gujaf-217	9	14	state	state	PROPN
gujaf-217	9	15	.	.	PUNCT
gujaf-217	10	1	prof	prof	PROPN
gujaf-217	10	2	kabir	kabir	PROPN
gujaf-217	10	3	tahir	tahir	PROPN
gujaf-217	10	4	hamid	hamid	PROPN
gujaf-217	10	5	department	department	PROPN
gujaf-217	10	6	of	of	ADP
gujaf-217	10	7	accounting	accounting	PROPN
gujaf-217	10	8	,	,	PUNCT
gujaf-217	10	9	bayero	bayero	PROPN
gujaf-217	10	10	university	university	PROPN
gujaf-217	10	11	,	,	PUNCT
gujaf-217	10	12	kano	kano	PROPN
gujaf-217	10	13	,	,	PUNCT
gujaf-217	10	14	kano	kano	PROPN
gujaf-217	10	15	state	state	PROPN
gujaf-217	10	16	.	.	PUNCT
gujaf-217	11	1	prof	prof	PROPN
gujaf-217	11	2	.	.	PUNCT
gujaf-217	12	1	ekoja	ekoja	PROPN
gujaf-217	12	2	b.	b.	PROPN
gujaf-217	12	3	ekoja	ekoja	PROPN
gujaf-217	12	4	department	department	PROPN
gujaf-217	12	5	of	of	ADP
gujaf-217	12	6	accounting	accounting	PROPN
gujaf-217	12	7	,	,	PUNCT
gujaf-217	12	8	university	university	PROPN
gujaf-217	12	9	of	of	ADP
gujaf-217	12	10	jos	jos	PROPN
gujaf-217	12	11	.	.	PROPN
gujaf-217	12	12	prof	prof	PROPN
gujaf-217	12	13	.	.	PUNCT
gujaf-217	13	1	clifford	clifford	PROPN
gujaf-217	13	2	ofurum	ofurum	PROPN
gujaf-217	13	3	department	department	PROPN
gujaf-217	13	4	of	of	ADP
gujaf-217	13	5	accounting	accounting	PROPN
gujaf-217	13	6	,	,	PUNCT
gujaf-217	13	7	university	university	NOUN
gujaf-217	13	8	of	of	ADP
gujaf-217	13	9	portharcourt	portharcourt	PROPN
gujaf-217	13	10	,	,	PUNCT
gujaf-217	13	11	rivers	river	NOUN
gujaf-217	13	12	state	state	PROPN
gujaf-217	13	13	.	.	PUNCT
gujaf-217	14	1	prof	prof	PROPN
gujaf-217	14	2	.	.	PUNCT
gujaf-217	15	1	ahmad	ahmad	PROPN
gujaf-217	15	2	bello	bello	PROPN
gujaf-217	15	3	dogarawa	dogarawa	PROPN
gujaf-217	15	4	department	department	PROPN
gujaf-217	15	5	of	of	ADP
gujaf-217	15	6	accounting	accounting	NOUN
gujaf-217	15	7	,	,	PUNCT
gujaf-217	15	8	ahmadu	ahmadu	PROPN
gujaf-217	15	9	bello	bello	PROPN
gujaf-217	15	10	university	university	PROPN
gujaf-217	15	11	zaria	zaria	PROPN
gujaf-217	15	12	.	.	PUNCT
gujaf-217	16	1	prof	prof	PROPN
gujaf-217	16	2	.	.	PUNCT
gujaf-217	17	1	yusuf	yusuf	PROPN
gujaf-217	17	2	.	.	PUNCT
gujaf-217	18	1	b.	b.	PROPN
gujaf-217	18	2	rahman	rahman	PROPN
gujaf-217	18	3	department	department	PROPN
gujaf-217	18	4	of	of	ADP
gujaf-217	18	5	accounting	accounting	PROPN
gujaf-217	18	6	,	,	PUNCT
gujaf-217	18	7	lagos	lagos	NOUN
gujaf-217	18	8	state	state	PROPN
gujaf-217	18	9	university	university	PROPN
gujaf-217	18	10	,	,	PUNCT
gujaf-217	18	11	lagos	lagos	NOUN
gujaf-217	18	12	state	state	NOUN
gujaf-217	18	13	.	.	PUNCT
gujaf-217	19	1	prof	prof	PROPN
gujaf-217	19	2	.	.	PUNCT
gujaf-217	20	1	suleiman	suleiman	PROPN
gujaf-217	20	2	a.	a.	PROPN
gujaf-217	20	3	s.	s.	PROPN
gujaf-217	20	4	aruwa	aruwa	PROPN
gujaf-217	20	5	gusau	gusau	PROPN
gujaf-217	20	6	journal	journal	PROPN
gujaf-217	20	7	of	of	ADP
gujaf-217	20	8	accounting	accounting	NOUN
gujaf-217	20	9	and	and	CCONJ
gujaf-217	20	10	finance	finance	NOUN
gujaf-217	20	11	,	,	PUNCT
gujaf-217	20	12	vol	vol	NOUN
gujaf-217	20	13	.	.	PROPN
gujaf-217	20	14	4	4	NUM
gujaf-217	20	15	,	,	PUNCT
gujaf-217	20	16	issue	issue	NOUN
gujaf-217	20	17	1	1	NUM
gujaf-217	20	18	,	,	PUNCT
gujaf-217	20	19	april	april	PROPN
gujaf-217	20	20	,	,	PUNCT
gujaf-217	20	21	2023	2023	NUM
gujaf-217	20	22	iv	iv	NUM
gujaf-217	20	23	department	department	NOUN
gujaf-217	20	24	of	of	ADP
gujaf-217	20	25	accounting	accounting	NOUN
gujaf-217	20	26	,	,	PUNCT
gujaf-217	20	27	nasarawa	nasarawa	PROPN
gujaf-217	20	28	state	state	PROPN
gujaf-217	20	29	university	university	PROPN
gujaf-217	20	30	,	,	PUNCT
gujaf-217	20	31	keffi	keffi	PROPN
gujaf-217	20	32	,	,	PUNCT
gujaf-217	20	33	nasarawa	nasarawa	PROPN
gujaf-217	20	34	state	state	PROPN
gujaf-217	20	35	.	.	PUNCT
gujaf-217	21	1	prof	prof	PROPN
gujaf-217	21	2	.	.	PUNCT
gujaf-217	22	1	muhammad	muhammad	PROPN
gujaf-217	22	2	junaidu	junaidu	PROPN
gujaf-217	22	3	kurawa	kurawa	PROPN
gujaf-217	22	4	department	department	PROPN
gujaf-217	22	5	of	of	ADP
gujaf-217	22	6	accounting	accounting	PROPN
gujaf-217	22	7	,	,	PUNCT
gujaf-217	22	8	bayero	bayero	PROPN
gujaf-217	22	9	university	university	PROPN
gujaf-217	22	10	kano	kano	PROPN
gujaf-217	22	11	,	,	PUNCT
gujaf-217	22	12	kano	kano	PROPN
gujaf-217	22	13	state	state	PROPN
gujaf-217	22	14	.	.	PUNCT
gujaf-217	23	1	prof	prof	PROPN
gujaf-217	23	2	.	.	PUNCT
gujaf-217	24	1	muhammad	muhammad	PROPN
gujaf-217	24	2	habibu	habibu	ADJ
gujaf-217	24	3	sabari	sabari	PROPN
gujaf-217	24	4	department	department	PROPN
gujaf-217	24	5	of	of	ADP
gujaf-217	24	6	accounting	accounting	NOUN
gujaf-217	24	7	,	,	PUNCT
gujaf-217	24	8	ahmadu	ahmadu	PROPN
gujaf-217	24	9	bello	bello	PROPN
gujaf-217	24	10	university	university	PROPN
gujaf-217	24	11	,	,	PUNCT
gujaf-217	24	12	zaria	zaria	PROPN
gujaf-217	24	13	.	.	PUNCT
gujaf-217	24	14	prof	prof	PROPN
gujaf-217	24	15	.	.	PUNCT
gujaf-217	25	1	okpanachi	okpanachi	PROPN
gujaf-217	25	2	joshua	joshua	PROPN
gujaf-217	25	3	department	department	PROPN
gujaf-217	25	4	of	of	ADP
gujaf-217	25	5	accounting	accounting	NOUN
gujaf-217	25	6	and	and	CCONJ
gujaf-217	25	7	management	management	NOUN
gujaf-217	25	8	,	,	PUNCT
gujaf-217	25	9	nigerian	nigerian	ADJ
gujaf-217	25	10	defence	defence	PROPN
gujaf-217	25	11	academy	academy	PROPN
gujaf-217	25	12	,	,	PUNCT
gujaf-217	25	13	kaduna	kaduna	PROPN
gujaf-217	25	14	.	.	PROPN
gujaf-217	25	15	prof	prof	PROPN
gujaf-217	25	16	.	.	PUNCT
gujaf-217	26	1	hassan	hassan	PROPN
gujaf-217	26	2	ibrahim	ibrahim	PROPN
gujaf-217	26	3	department	department	PROPN
gujaf-217	26	4	of	of	ADP
gujaf-217	26	5	accounting	accounting	PROPN
gujaf-217	26	6	,	,	PUNCT
gujaf-217	26	7	ibb	ibb	NOUN
gujaf-217	26	8	university	university	NOUN
gujaf-217	26	9	,	,	PUNCT
gujaf-217	26	10	lapai	lapai	NOUN
gujaf-217	26	11	,	,	PUNCT
gujaf-217	26	12	niger	niger	NOUN
gujaf-217	26	13	state	state	NOUN
gujaf-217	26	14	.	.	PUNCT
gujaf-217	27	1	prof	prof	PROPN
gujaf-217	27	2	.	.	PUNCT
gujaf-217	28	1	ifeoma	ifeoma	PROPN
gujaf-217	28	2	mary	mary	PROPN
gujaf-217	28	3	okwo	okwo	PROPN
gujaf-217	28	4	department	department	PROPN
gujaf-217	28	5	of	of	ADP
gujaf-217	28	6	accounting	accounting	PROPN
gujaf-217	28	7	,	,	PUNCT
gujaf-217	28	8	enugu	enugu	PROPN
gujaf-217	28	9	state	state	PROPN
gujaf-217	28	10	university	university	PROPN
gujaf-217	28	11	of	of	ADP
gujaf-217	28	12	science	science	NOUN
gujaf-217	28	13	and	and	CCONJ
gujaf-217	28	14	technology	technology	NOUN
gujaf-217	28	15	,	,	PUNCT
gujaf-217	28	16	enugu	enugu	PROPN
gujaf-217	28	17	state	state	PROPN
gujaf-217	28	18	.	.	PUNCT
gujaf-217	29	1	prof	prof	PROPN
gujaf-217	29	2	.	.	PROPN
gujaf-217	30	1	aminu	aminu	PROPN
gujaf-217	30	2	isah	isah	PROPN
gujaf-217	30	3	department	department	PROPN
gujaf-217	30	4	of	of	ADP
gujaf-217	30	5	accounting	accounting	PROPN
gujaf-217	30	6	,	,	PUNCT
gujaf-217	30	7	bayero	bayero	PROPN
gujaf-217	30	8	university	university	PROPN
gujaf-217	30	9	,	,	PUNCT
gujaf-217	30	10	kano	kano	PROPN
gujaf-217	30	11	,	,	PUNCT
gujaf-217	30	12	kano	kano	PROPN
gujaf-217	30	13	state	state	PROPN
gujaf-217	30	14	.	.	PUNCT
gujaf-217	31	1	prof	prof	PROPN
gujaf-217	31	2	.	.	PUNCT
gujaf-217	32	1	ahmadu	ahmadu	PROPN
gujaf-217	32	2	bello	bello	PROPN
gujaf-217	32	3	department	department	PROPN
gujaf-217	32	4	of	of	ADP
gujaf-217	32	5	accounting	accounting	NOUN
gujaf-217	32	6	,	,	PUNCT
gujaf-217	32	7	ahmadu	ahmadu	PROPN
gujaf-217	32	8	bello	bello	PROPN
gujaf-217	32	9	university	university	PROPN
gujaf-217	32	10	,	,	PUNCT
gujaf-217	32	11	zaria	zaria	PROPN
gujaf-217	32	12	.	.	PUNCT
gujaf-217	33	1	prof	prof	PROPN
gujaf-217	33	2	.	.	PUNCT
gujaf-217	34	1	musa	musa	PROPN
gujaf-217	34	2	yelwa	yelwa	PROPN
gujaf-217	34	3	abubakar	abubakar	PROPN
gujaf-217	34	4	department	department	PROPN
gujaf-217	34	5	of	of	ADP
gujaf-217	34	6	accounting	accounting	PROPN
gujaf-217	34	7	,	,	PUNCT
gujaf-217	34	8	usmanu	usmanu	PROPN
gujaf-217	34	9	danfodiyo	danfodiyo	PROPN
gujaf-217	34	10	university	university	PROPN
gujaf-217	34	11	,	,	PUNCT
gujaf-217	34	12	sokoto	sokoto	PROPN
gujaf-217	34	13	state	state	PROPN
gujaf-217	34	14	.	.	PUNCT
gujaf-217	35	1	prof	prof	PROPN
gujaf-217	35	2	.	.	PUNCT
gujaf-217	36	1	salisu	salisu	PROPN
gujaf-217	36	2	abubakar	abubakar	PROPN
gujaf-217	36	3	department	department	PROPN
gujaf-217	36	4	of	of	ADP
gujaf-217	36	5	accounting	accounting	NOUN
gujaf-217	36	6	,	,	PUNCT
gujaf-217	36	7	ahmadu	ahmadu	PROPN
gujaf-217	36	8	bello	bello	PROPN
gujaf-217	36	9	university	university	PROPN
gujaf-217	36	10	zaria	zaria	PROPN
gujaf-217	36	11	,	,	PUNCT
gujaf-217	36	12	kaduna	kaduna	PROPN
gujaf-217	36	13	state	state	PROPN
gujaf-217	36	14	.	.	PUNCT
gujaf-217	37	1	dr	dr	PROPN
gujaf-217	37	2	.	.	PROPN
gujaf-217	37	3	isaq	isaq	PROPN
gujaf-217	37	4	alhaji	alhaji	PROPN
gujaf-217	37	5	samaila	samaila	PROPN
gujaf-217	37	6	department	department	PROPN
gujaf-217	37	7	of	of	ADP
gujaf-217	37	8	accounting	accounting	PROPN
gujaf-217	37	9	,	,	PUNCT
gujaf-217	37	10	bayero	bayero	PROPN
gujaf-217	37	11	university	university	NOUN
gujaf-217	37	12	,	,	PUNCT
gujaf-217	37	13	kano	kano	PROPN
gujaf-217	37	14	state	state	PROPN
gujaf-217	37	15	.	.	PUNCT
gujaf-217	38	1	dr	dr	PROPN
gujaf-217	38	2	.	.	PROPN
gujaf-217	38	3	fatima	fatima	PROPN
gujaf-217	38	4	alfa	alfa	PROPN
gujaf-217	38	5	department	department	PROPN
gujaf-217	38	6	of	of	ADP
gujaf-217	38	7	accounting	accounting	PROPN
gujaf-217	38	8	,	,	PUNCT
gujaf-217	38	9	university	university	NOUN
gujaf-217	38	10	of	of	ADP
gujaf-217	38	11	maiduguri	maiduguri	PROPN
gujaf-217	38	12	,	,	PUNCT
gujaf-217	38	13	borno	borno	PROPN
gujaf-217	38	14	state	state	PROPN
gujaf-217	38	15	.	.	PUNCT
gujaf-217	39	1	dr	dr	PROPN
gujaf-217	39	2	.	.	PROPN
gujaf-217	39	3	sunusi	sunusi	PROPN
gujaf-217	39	4	sa'ad	sa'ad	PROPN
gujaf-217	39	5	ahmad	ahmad	PROPN
gujaf-217	39	6	department	department	PROPN
gujaf-217	39	7	of	of	ADP
gujaf-217	39	8	accounting	accounting	PROPN
gujaf-217	39	9	,	,	PUNCT
gujaf-217	39	10	federal	federal	ADJ
gujaf-217	39	11	university	university	NOUN
gujaf-217	39	12	dutse	dutse	NOUN
gujaf-217	39	13	,	,	PUNCT
gujaf-217	39	14	jigawa	jigawa	PROPN
gujaf-217	39	15	state	state	PROPN
gujaf-217	39	16	.	.	PUNCT
gujaf-217	40	1	gusau	gusau	PROPN
gujaf-217	40	2	journal	journal	PROPN
gujaf-217	40	3	of	of	ADP
gujaf-217	40	4	accounting	accounting	NOUN
gujaf-217	40	5	and	and	CCONJ
gujaf-217	40	6	finance	finance	NOUN
gujaf-217	40	7	,	,	PUNCT
gujaf-217	40	8	vol	vol	NOUN
gujaf-217	40	9	.	.	PROPN
gujaf-217	40	10	4	4	NUM
gujaf-217	40	11	,	,	PUNCT
gujaf-217	40	12	issue	issue	NOUN
gujaf-217	40	13	1	1	NUM
gujaf-217	40	14	,	,	PUNCT
gujaf-217	40	15	april	april	PROPN
gujaf-217	40	16	,	,	PUNCT
gujaf-217	40	17	2023	2023	NUM
gujaf-217	40	18	v	v	NUM
gujaf-217	40	19	dr	dr	PROPN
gujaf-217	40	20	.	.	PROPN
gujaf-217	40	21	nasiru	nasiru	PROPN
gujaf-217	40	22	a.	a.	PROPN
gujaf-217	40	23	ka’oje	ka’oje	PROPN
gujaf-217	40	24	department	department	PROPN
gujaf-217	40	25	of	of	ADP
gujaf-217	40	26	accounting	accounting	PROPN
gujaf-217	40	27	,	,	PUNCT
gujaf-217	40	28	usmanu	usmanu	PROPN
gujaf-217	40	29	danfodiyo	danfodiyo	PROPN
gujaf-217	40	30	university	university	PROPN
gujaf-217	40	31	sokoto	sokoto	PROPN
gujaf-217	40	32	state	state	PROPN
gujaf-217	40	33	.	.	PUNCT
gujaf-217	41	1	dr	dr	PROPN
gujaf-217	41	2	.	.	PROPN
gujaf-217	41	3	aminu	aminu	PROPN
gujaf-217	41	4	abdullahi	abdullahi	PROPN
gujaf-217	41	5	department	department	PROPN
gujaf-217	41	6	of	of	ADP
gujaf-217	41	7	accounting	accounting	PROPN
gujaf-217	41	8	,	,	PUNCT
gujaf-217	41	9	usmanu	usmanu	PROPN
gujaf-217	41	10	danfodiyo	danfodiyo	PROPN
gujaf-217	41	11	university	university	PROPN
gujaf-217	41	12	sokoto	sokoto	PROPN
gujaf-217	41	13	,	,	PUNCT
gujaf-217	41	14	state	state	PROPN
gujaf-217	41	15	.	.	PUNCT
gujaf-217	42	1	dr	dr	PROPN
gujaf-217	42	2	.	.	PROPN
gujaf-217	42	3	onipe	onipe	PROPN
gujaf-217	42	4	adebenege	adebenege	PROPN
gujaf-217	42	5	yahaya	yahaya	PROPN
gujaf-217	42	6	department	department	PROPN
gujaf-217	42	7	of	of	ADP
gujaf-217	42	8	accounting	accounting	PROPN
gujaf-217	42	9	,	,	PUNCT
gujaf-217	42	10	nigerian	nigerian	ADJ
gujaf-217	42	11	defence	defence	PROPN
gujaf-217	42	12	academy	academy	PROPN
gujaf-217	42	13	,	,	PUNCT
gujaf-217	42	14	kaduna	kaduna	PROPN
gujaf-217	42	15	state	state	PROPN
gujaf-217	42	16	.	.	PUNCT
gujaf-217	43	1	dr	dr	PROPN
gujaf-217	43	2	.	.	PROPN
gujaf-217	43	3	saidu	saidu	PROPN
gujaf-217	43	4	adamu	adamu	PROPN
gujaf-217	43	5	department	department	PROPN
gujaf-217	43	6	of	of	ADP
gujaf-217	43	7	accounting	accounting	PROPN
gujaf-217	43	8	,	,	PUNCT
gujaf-217	43	9	federal	federal	ADJ
gujaf-217	43	10	university	university	PROPN
gujaf-217	43	11	of	of	ADP
gujaf-217	43	12	kashere	kashere	PROPN
gujaf-217	43	13	,	,	PUNCT
gujaf-217	43	14	gombe	gombe	ADJ
gujaf-217	43	15	state	state	NOUN
gujaf-217	43	16	.	.	PUNCT
gujaf-217	44	1	dr	dr	PROPN
gujaf-217	44	2	.	.	PROPN
gujaf-217	44	3	nasiru	nasiru	PROPN
gujaf-217	44	4	yunusa	yunusa	PROPN
gujaf-217	44	5	department	department	PROPN
gujaf-217	44	6	of	of	ADP
gujaf-217	44	7	accounting	accounting	NOUN
gujaf-217	44	8	,	,	PUNCT
gujaf-217	44	9	ahmadu	ahmadu	PROPN
gujaf-217	44	10	bello	bello	PROPN
gujaf-217	44	11	university	university	PROPN
gujaf-217	44	12	zaria	zaria	PROPN
gujaf-217	44	13	.	.	PUNCT
gujaf-217	45	1	dr	dr	PROPN
gujaf-217	45	2	.	.	PROPN
gujaf-217	45	3	aisha	aisha	PROPN
gujaf-217	45	4	nuhu	nuhu	PROPN
gujaf-217	45	5	muhammad	muhammad	PROPN
gujaf-217	45	6	department	department	PROPN
gujaf-217	45	7	of	of	ADP
gujaf-217	45	8	accounting	accounting	PROPN
gujaf-217	45	9	,	,	PUNCT
gujaf-217	45	10	ahmadu	ahmadu	PROPN
gujaf-217	45	11	bello	bello	PROPN
gujaf-217	45	12	university	university	PROPN
gujaf-217	45	13	zaria	zaria	PROPN
gujaf-217	45	14	.	.	PUNCT
gujaf-217	46	1	dr	dr	PROPN
gujaf-217	46	2	.	.	PROPN
gujaf-217	46	3	lawal	lawal	PROPN
gujaf-217	46	4	muhammad	muhammad	PROPN
gujaf-217	46	5	department	department	PROPN
gujaf-217	46	6	of	of	ADP
gujaf-217	46	7	accounting	accounting	PROPN
gujaf-217	46	8	,	,	PUNCT
gujaf-217	46	9	ahmadu	ahmadu	PROPN
gujaf-217	46	10	bello	bello	PROPN
gujaf-217	46	11	university	university	PROPN
gujaf-217	46	12	zaria	zaria	PROPN
gujaf-217	46	13	.	.	PUNCT
gujaf-217	47	1	dr	dr	PROPN
gujaf-217	47	2	.	.	PROPN
gujaf-217	47	3	farouk	farouk	PROPN
gujaf-217	47	4	adeza	adeza	PROPN
gujaf-217	47	5	school	school	NOUN
gujaf-217	47	6	of	of	ADP
gujaf-217	47	7	business	business	NOUN
gujaf-217	47	8	and	and	CCONJ
gujaf-217	47	9	entrepreneurship	entrepreneurship	NOUN
gujaf-217	47	10	,	,	PUNCT
gujaf-217	47	11	american	american	PROPN
gujaf-217	47	12	university	university	PROPN
gujaf-217	47	13	of	of	ADP
gujaf-217	47	14	nigeria	nigeria	PROPN
gujaf-217	47	15	,	,	PUNCT
gujaf-217	47	16	yola	yola	PROPN
gujaf-217	47	17	.	.	PUNCT
gujaf-217	48	1	dr	dr	PROPN
gujaf-217	48	2	.	.	PROPN
gujaf-217	48	3	bashir	bashir	PROPN
gujaf-217	48	4	umar	umar	PROPN
gujaf-217	48	5	farouk	farouk	PROPN
gujaf-217	48	6	department	department	PROPN
gujaf-217	48	7	of	of	ADP
gujaf-217	48	8	economics	economic	NOUN
gujaf-217	48	9	,	,	PUNCT
gujaf-217	48	10	federal	federal	ADJ
gujaf-217	48	11	university	university	NOUN
gujaf-217	48	12	gusau	gusau	PROPN
gujaf-217	48	13	,	,	PUNCT
gujaf-217	48	14	zamfara	zamfara	PROPN
gujaf-217	48	15	state	state	PROPN
gujaf-217	48	16	.	.	PUNCT
gujaf-217	49	1	dr	dr	PROPN
gujaf-217	49	2	emmanuel	emmanuel	PROPN
gujaf-217	49	3	omokhuale	omokhuale	PROPN
gujaf-217	49	4	department	department	PROPN
gujaf-217	49	5	of	of	ADP
gujaf-217	49	6	mathematics	mathematics	PROPN
gujaf-217	49	7	,	,	PUNCT
gujaf-217	49	8	federal	federal	ADJ
gujaf-217	49	9	university	university	NOUN
gujaf-217	49	10	gusau	gusau	NOUN
gujaf-217	49	11	,	,	PUNCT
gujaf-217	49	12	zamfara	zamfara	PROPN
gujaf-217	49	13	.	.	PUNCT
gujaf-217	50	1	state	state	PROPN
gujaf-217	50	2	gusau	gusau	PROPN
gujaf-217	50	3	journal	journal	PROPN
gujaf-217	50	4	of	of	ADP
gujaf-217	50	5	accounting	accounting	NOUN
gujaf-217	50	6	and	and	CCONJ
gujaf-217	50	7	finance	finance	NOUN
gujaf-217	50	8	,	,	PUNCT
gujaf-217	50	9	vol	vol	NOUN
gujaf-217	50	10	.	.	PROPN
gujaf-217	50	11	4	4	NUM
gujaf-217	50	12	,	,	PUNCT
gujaf-217	50	13	issue	issue	NOUN
gujaf-217	50	14	1	1	NUM
gujaf-217	50	15	,	,	PUNCT
gujaf-217	50	16	april	april	PROPN
gujaf-217	50	17	,	,	PUNCT
gujaf-217	50	18	2023	2023	NUM
gujaf-217	50	19	vi	vi	NOUN
gujaf-217	50	20	advisory	advisory	NOUN
gujaf-217	50	21	board	board	NOUN
gujaf-217	50	22	members	member	NOUN
gujaf-217	50	23	prof	prof	PROPN
gujaf-217	50	24	.	.	PUNCT
gujaf-217	51	1	kabiru	kabiru	PROPN
gujaf-217	51	2	isah	isah	PROPN
gujaf-217	51	3	dandago	dandago	PROPN
gujaf-217	51	4	,	,	PUNCT
gujaf-217	51	5	bayero	bayero	PROPN
gujaf-217	51	6	university	university	PROPN
gujaf-217	51	7	kano	kano	PROPN
gujaf-217	51	8	,	,	PUNCT
gujaf-217	51	9	kano	kano	PROPN
gujaf-217	51	10	state	state	PROPN
gujaf-217	51	11	.	.	PUNCT
gujaf-217	52	1	prof	prof	PROPN
gujaf-217	52	2	a	a	DET
gujaf-217	52	3	m	m	NOUN
gujaf-217	52	4	bashir	bashir	NOUN
gujaf-217	52	5	,	,	PUNCT
gujaf-217	52	6	usmanu	usmanu	PROPN
gujaf-217	52	7	danfodiyo	danfodiyo	PROPN
gujaf-217	52	8	university	university	PROPN
gujaf-217	52	9	sokoto	sokoto	PROPN
gujaf-217	52	10	,	,	PUNCT
gujaf-217	52	11	sokoto	sokoto	PROPN
gujaf-217	52	12	state	state	PROPN
gujaf-217	52	13	.	.	PUNCT
gujaf-217	53	1	prof	prof	PROPN
gujaf-217	53	2	.	.	PUNCT
gujaf-217	54	1	muhammad	muhammad	PROPN
gujaf-217	54	2	tanko	tanko	PROPN
gujaf-217	54	3	,	,	PUNCT
gujaf-217	54	4	kaduna	kaduna	PROPN
gujaf-217	54	5	state	state	PROPN
gujaf-217	54	6	university	university	PROPN
gujaf-217	54	7	,	,	PUNCT
gujaf-217	54	8	kaduna	kaduna	PROPN
gujaf-217	54	9	.	.	PROPN
gujaf-217	54	10	prof	prof	PROPN
gujaf-217	54	11	.	.	PUNCT
gujaf-217	54	12	bayero	bayero	PROPN
gujaf-217	55	1	a	a	DET
gujaf-217	55	2	m	m	NOUN
gujaf-217	55	3	sabir	sabir	NOUN
gujaf-217	55	4	,	,	PUNCT
gujaf-217	55	5	usmanu	usmanu	PROPN
gujaf-217	55	6	danfodiyo	danfodiyo	PROPN
gujaf-217	55	7	university	university	PROPN
gujaf-217	55	8	sokoto	sokoto	PROPN
gujaf-217	55	9	,	,	PUNCT
gujaf-217	55	10	sokoto	sokoto	PROPN
gujaf-217	55	11	state	state	PROPN
gujaf-217	55	12	.	.	PUNCT
gujaf-217	56	1	prof	prof	PROPN
gujaf-217	56	2	.	.	PUNCT
gujaf-217	57	1	aliyu	aliyu	PROPN
gujaf-217	57	2	sulaiman	sulaiman	PROPN
gujaf-217	57	3	kantudu	kantudu	PROPN
gujaf-217	57	4	,	,	PUNCT
gujaf-217	57	5	bayero	bayero	PROPN
gujaf-217	57	6	university	university	PROPN
gujaf-217	57	7	kano	kano	PROPN
gujaf-217	57	8	,	,	PUNCT
gujaf-217	57	9	kano	kano	PROPN
gujaf-217	57	10	state	state	PROPN
gujaf-217	57	11	.	.	PUNCT
gujaf-217	58	1	editorial	editorial	PROPN
gujaf-217	58	2	secretary	secretary	PROPN
gujaf-217	58	3	usman	usman	PROPN
gujaf-217	58	4	muhammad	muhammad	PROPN
gujaf-217	58	5	adam	adam	PROPN
gujaf-217	58	6	department	department	PROPN
gujaf-217	58	7	of	of	ADP
gujaf-217	58	8	accounting	accounting	NOUN
gujaf-217	58	9	and	and	CCONJ
gujaf-217	58	10	finance	finance	NOUN
gujaf-217	58	11	,	,	PUNCT
gujaf-217	58	12	federal	federal	ADJ
gujaf-217	58	13	university	university	NOUN
gujaf-217	58	14	gusau	gusau	PROPN
gujaf-217	58	15	,	,	PUNCT
gujaf-217	58	16	zamfara	zamfara	PROPN
gujaf-217	58	17	state	state	PROPN
gujaf-217	58	18	.	.	PUNCT
gujaf-217	59	1	gusau	gusau	PROPN
gujaf-217	59	2	journal	journal	PROPN
gujaf-217	59	3	of	of	ADP
gujaf-217	59	4	accounting	accounting	NOUN
gujaf-217	59	5	and	and	CCONJ
gujaf-217	59	6	finance	finance	NOUN
gujaf-217	59	7	,	,	PUNCT
gujaf-217	59	8	vol	vol	NOUN
gujaf-217	59	9	.	.	PROPN
gujaf-217	59	10	4	4	NUM
gujaf-217	59	11	,	,	PUNCT
gujaf-217	59	12	issue	issue	NOUN
gujaf-217	59	13	1	1	NUM
gujaf-217	59	14	,	,	PUNCT
gujaf-217	59	15	april	april	PROPN
gujaf-217	59	16	,	,	PUNCT
gujaf-217	59	17	2023	2023	NUM
gujaf-217	59	18	vii	vii	PROPN
gujaf-217	59	19	call	call	NOUN
gujaf-217	59	20	for	for	ADP
gujaf-217	59	21	papers	paper	NOUN
gujaf-217	59	22	the	the	DET
gujaf-217	59	23	editorial	editorial	ADJ
gujaf-217	59	24	board	board	NOUN
gujaf-217	59	25	of	of	ADP
gujaf-217	59	26	gusau	gusau	PROPN
gujaf-217	59	27	journal	journal	PROPN
gujaf-217	59	28	of	of	ADP
gujaf-217	59	29	accounting	accounting	NOUN
gujaf-217	59	30	and	and	CCONJ
gujaf-217	59	31	finance	finance	NOUN
gujaf-217	59	32	(	(	PUNCT
gujaf-217	59	33	gujaf	gujaf	NOUN
gujaf-217	59	34	)	)	PUNCT
gujaf-217	59	35	is	be	AUX
gujaf-217	59	36	hereby	hereby	ADV
gujaf-217	59	37	inviting	invite	VERB
gujaf-217	59	38	authors	author	NOUN
gujaf-217	59	39	to	to	PART
gujaf-217	59	40	submit	submit	VERB
gujaf-217	59	41	their	their	PRON
gujaf-217	59	42	unpublished	unpublished	ADJ
gujaf-217	59	43	manuscript	manuscript	NOUN
gujaf-217	59	44	for	for	ADP
gujaf-217	59	45	publication	publication	NOUN
gujaf-217	59	46	.	.	PUNCT
gujaf-217	60	1	the	the	DET
gujaf-217	60	2	journal	journal	NOUN
gujaf-217	60	3	is	be	AUX
gujaf-217	60	4	published	publish	VERB
gujaf-217	60	5	in	in	ADP
gujaf-217	60	6	two	two	NUM
gujaf-217	60	7	issues	issue	NOUN
gujaf-217	60	8	of	of	ADP
gujaf-217	60	9	april	april	PROPN
gujaf-217	60	10	and	and	CCONJ
gujaf-217	60	11	october	october	PROPN
gujaf-217	60	12	annually	annually	ADV
gujaf-217	60	13	.	.	PUNCT
gujaf-217	61	1	gujaf	gujaf	NOUN
gujaf-217	61	2	is	be	AUX
gujaf-217	61	3	a	a	DET
gujaf-217	61	4	double	double	ADJ
gujaf-217	61	5	-	-	PUNCT
gujaf-217	61	6	blind	blind	ADJ
gujaf-217	61	7	peer	peer	NOUN
gujaf-217	61	8	reviewed	review	VERB
gujaf-217	61	9	journal	journal	NOUN
gujaf-217	61	10	published	publish	VERB
gujaf-217	61	11	by	by	ADP
gujaf-217	61	12	the	the	DET
gujaf-217	61	13	department	department	NOUN
gujaf-217	61	14	of	of	ADP
gujaf-217	61	15	accounting	accounting	NOUN
gujaf-217	61	16	and	and	CCONJ
gujaf-217	61	17	finance	finance	NOUN
gujaf-217	61	18	,	,	PUNCT
gujaf-217	61	19	faculty	faculty	NOUN
gujaf-217	61	20	of	of	ADP
gujaf-217	61	21	management	management	NOUN
gujaf-217	61	22	and	and	CCONJ
gujaf-217	61	23	social	social	ADJ
gujaf-217	61	24	sciences	science	NOUN
gujaf-217	61	25	,	,	PUNCT
gujaf-217	61	26	federal	federal	ADJ
gujaf-217	61	27	university	university	NOUN
gujaf-217	61	28	gusau	gusau	NOUN
gujaf-217	61	29	,	,	PUNCT
gujaf-217	61	30	zamfara	zamfara	PROPN
gujaf-217	61	31	state	state	PROPN
gujaf-217	61	32	nigeria	nigeria	PROPN
gujaf-217	61	33	the	the	DET
gujaf-217	61	34	journal	journal	PROPN
gujaf-217	61	35	accepts	accept	VERB
gujaf-217	61	36	papers	paper	NOUN
gujaf-217	61	37	in	in	ADP
gujaf-217	61	38	all	all	DET
gujaf-217	61	39	areas	area	NOUN
gujaf-217	61	40	of	of	ADP
gujaf-217	61	41	accounting	accounting	NOUN
gujaf-217	61	42	and	and	CCONJ
gujaf-217	61	43	finance	finance	NOUN
gujaf-217	61	44	for	for	ADP
gujaf-217	61	45	publication	publication	NOUN
gujaf-217	61	46	which	which	PRON
gujaf-217	61	47	include	include	VERB
gujaf-217	61	48	:	:	PUNCT
gujaf-217	61	49	accounting	accounting	NOUN
gujaf-217	61	50	standards	standard	NOUN
gujaf-217	61	51	,	,	PUNCT
gujaf-217	61	52	accounting	account	VERB
gujaf-217	61	53	information	information	NOUN
gujaf-217	61	54	system	system	NOUN
gujaf-217	61	55	,	,	PUNCT
gujaf-217	61	56	financial	financial	ADJ
gujaf-217	61	57	reporting	reporting	NOUN
gujaf-217	61	58	,	,	PUNCT
gujaf-217	61	59	earnings	earning	NOUN
gujaf-217	61	60	management	management	NOUN
gujaf-217	61	61	,	,	PUNCT
gujaf-217	61	62	,	,	PUNCT
gujaf-217	61	63	auditing	auditing	NOUN
gujaf-217	61	64	and	and	CCONJ
gujaf-217	61	65	investigation	investigation	NOUN
gujaf-217	61	66	,	,	PUNCT
gujaf-217	61	67	auditing	auditing	NOUN
gujaf-217	61	68	and	and	CCONJ
gujaf-217	61	69	standards	standard	NOUN
gujaf-217	61	70	,	,	PUNCT
gujaf-217	61	71	public	public	ADJ
gujaf-217	61	72	sector	sector	NOUN
gujaf-217	61	73	accounting	accounting	NOUN
gujaf-217	61	74	and	and	CCONJ
gujaf-217	61	75	auditing	auditing	NOUN
gujaf-217	61	76	,	,	PUNCT
gujaf-217	61	77	taxation	taxation	NOUN
gujaf-217	61	78	and	and	CCONJ
gujaf-217	61	79	revenue	revenue	NOUN
gujaf-217	61	80	administration	administration	NOUN
gujaf-217	61	81	,	,	PUNCT
gujaf-217	61	82	corporate	corporate	ADJ
gujaf-217	61	83	governance	governance	NOUN
gujaf-217	61	84	issues	issue	NOUN
gujaf-217	61	85	,	,	PUNCT
gujaf-217	61	86	corporate	corporate	ADJ
gujaf-217	61	87	social	social	ADJ
gujaf-217	61	88	responsibility	responsibility	NOUN
gujaf-217	61	89	,	,	PUNCT
gujaf-217	61	90	sustainability	sustainability	NOUN
gujaf-217	61	91	and	and	CCONJ
gujaf-217	61	92	environmental	environmental	ADJ
gujaf-217	61	93	reporting	reporting	NOUN
gujaf-217	61	94	issue	issue	NOUN
gujaf-217	61	95	,	,	PUNCT
gujaf-217	61	96	information	information	NOUN
gujaf-217	61	97	and	and	CCONJ
gujaf-217	61	98	communication	communication	NOUN
gujaf-217	61	99	technology	technology	NOUN
gujaf-217	61	100	issues	issue	NOUN
gujaf-217	61	101	,	,	PUNCT
gujaf-217	61	102	bankruptcy	bankruptcy	NOUN
gujaf-217	61	103	prediction	prediction	NOUN
gujaf-217	61	104	,	,	PUNCT
gujaf-217	61	105	corporate	corporate	ADJ
gujaf-217	61	106	finance	finance	NOUN
gujaf-217	61	107	,	,	PUNCT
gujaf-217	61	108	personal	personal	ADJ
gujaf-217	61	109	finance	finance	NOUN
gujaf-217	61	110	,	,	PUNCT
gujaf-217	61	111	merger	merger	NOUN
gujaf-217	61	112	and	and	CCONJ
gujaf-217	61	113	acquisitions	acquisition	NOUN
gujaf-217	61	114	,	,	PUNCT
gujaf-217	61	115	capital	capital	NOUN
gujaf-217	61	116	structure	structure	NOUN
gujaf-217	61	117	,	,	PUNCT
gujaf-217	61	118	working	work	VERB
gujaf-217	61	119	capital	capital	NOUN
gujaf-217	61	120	management	management	NOUN
gujaf-217	61	121	,	,	PUNCT
gujaf-217	61	122	enterprises	enterprise	NOUN
gujaf-217	61	123	risk	risk	NOUN
gujaf-217	61	124	management	management	NOUN
gujaf-217	61	125	,	,	PUNCT
gujaf-217	61	126	entrepreneurship	entrepreneurship	NOUN
gujaf-217	61	127	,	,	PUNCT
gujaf-217	61	128	international	international	ADJ
gujaf-217	61	129	business	business	NOUN
gujaf-217	61	130	accounting	accounting	NOUN
gujaf-217	61	131	and	and	CCONJ
gujaf-217	61	132	finance	finance	NOUN
gujaf-217	61	133	,	,	PUNCT
gujaf-217	61	134	banking	banking	NOUN
gujaf-217	61	135	crises	crisis	NOUN
gujaf-217	61	136	,	,	PUNCT
gujaf-217	61	137	bank	bank	NOUN
gujaf-217	61	138	’s	’s	PART
gujaf-217	61	139	profitability	profitability	NOUN
gujaf-217	61	140	,	,	PUNCT
gujaf-217	61	141	risk	risk	NOUN
gujaf-217	61	142	and	and	CCONJ
gujaf-217	61	143	insurance	insurance	NOUN
gujaf-217	61	144	issue	issue	NOUN
gujaf-217	61	145	,	,	PUNCT
gujaf-217	61	146	islamic	islamic	ADJ
gujaf-217	61	147	finance	finance	NOUN
gujaf-217	61	148	,	,	PUNCT
gujaf-217	61	149	conventional	conventional	ADJ
gujaf-217	61	150	and	and	CCONJ
gujaf-217	61	151	islamic	islamic	ADJ
gujaf-217	61	152	banks	bank	NOUN
gujaf-217	61	153	and	and	CCONJ
gujaf-217	61	154	so	so	ADV
gujaf-217	61	155	forth	forth	ADV
gujaf-217	61	156	.	.	PUNCT
gujaf-217	62	1	guidelines	guideline	NOUN
gujaf-217	62	2	for	for	ADP
gujaf-217	62	3	submission	submission	NOUN
gujaf-217	62	4	and	and	CCONJ
gujaf-217	62	5	manuscript	manuscript	NOUN
gujaf-217	62	6	format	format	VERB
gujaf-217	62	7	the	the	DET
gujaf-217	62	8	submission	submission	NOUN
gujaf-217	62	9	language	language	NOUN
gujaf-217	62	10	is	be	AUX
gujaf-217	62	11	english	english	PROPN
gujaf-217	62	12	and	and	CCONJ
gujaf-217	62	13	must	must	AUX
gujaf-217	62	14	be	be	AUX
gujaf-217	62	15	a	a	DET
gujaf-217	62	16	well	well	ADV
gujaf-217	62	17	-	-	PUNCT
gujaf-217	62	18	researched	research	VERB
gujaf-217	62	19	original	original	ADJ
gujaf-217	62	20	manuscript	manuscript	NOUN
gujaf-217	62	21	that	that	PRON
gujaf-217	62	22	has	have	AUX
gujaf-217	62	23	not	not	PART
gujaf-217	62	24	previously	previously	ADV
gujaf-217	62	25	been	be	AUX
gujaf-217	62	26	submitted	submit	VERB
gujaf-217	62	27	elsewhere	elsewhere	ADV
gujaf-217	62	28	for	for	ADP
gujaf-217	62	29	publication	publication	NOUN
gujaf-217	62	30	.	.	PUNCT
gujaf-217	63	1	the	the	DET
gujaf-217	63	2	paper	paper	NOUN
gujaf-217	63	3	should	should	AUX
gujaf-217	63	4	not	not	PART
gujaf-217	63	5	exceed	exceed	VERB
gujaf-217	63	6	more	more	ADJ
gujaf-217	63	7	than	than	ADP
gujaf-217	63	8	15	15	NUM
gujaf-217	63	9	pages	page	NOUN
gujaf-217	63	10	on	on	ADP
gujaf-217	63	11	a4	a4	NOUN
gujaf-217	63	12	type	type	NOUN
gujaf-217	63	13	paper	paper	NOUN
gujaf-217	63	14	in	in	ADP
gujaf-217	63	15	ms	ms	ADJ
gujaf-217	63	16	-	-	PUNCT
gujaf-217	63	17	word	word	NOUN
gujaf-217	63	18	format	format	NOUN
gujaf-217	63	19	,	,	PUNCT
gujaf-217	63	20	1.5	1.5	NUM
gujaf-217	63	21	-	-	PUNCT
gujaf-217	63	22	line	line	NOUN
gujaf-217	63	23	spacing	spacing	NOUN
gujaf-217	63	24	,	,	PUNCT
gujaf-217	63	25	12	12	NUM
gujaf-217	63	26	font	font	NOUN
gujaf-217	63	27	size	size	NOUN
gujaf-217	63	28	in	in	ADP
gujaf-217	63	29	times	time	NOUN
gujaf-217	63	30	new	new	ADJ
gujaf-217	63	31	roman	roman	NOUN
gujaf-217	63	32	.	.	PUNCT
gujaf-217	64	1	manuscript	manuscript	NOUN
gujaf-217	64	2	should	should	AUX
gujaf-217	64	3	be	be	AUX
gujaf-217	64	4	tested	test	VERB
gujaf-217	64	5	for	for	ADP
gujaf-217	64	6	plagiarism	plagiarism	NOUN
gujaf-217	64	7	before	before	ADP
gujaf-217	64	8	submission	submission	NOUN
gujaf-217	64	9	,	,	PUNCT
gujaf-217	64	10	as	as	SCONJ
gujaf-217	64	11	the	the	DET
gujaf-217	64	12	maximum	maximum	ADJ
gujaf-217	64	13	similarity	similarity	NOUN
gujaf-217	64	14	index	index	NOUN
gujaf-217	64	15	acceptable	acceptable	ADJ
gujaf-217	64	16	by	by	ADP
gujaf-217	64	17	gujaf	gujaf	NOUN
gujaf-217	64	18	is	be	AUX
gujaf-217	64	19	25	25	NUM
gujaf-217	64	20	percent	percent	NOUN
gujaf-217	64	21	.	.	PUNCT
gujaf-217	65	1	furthermore	furthermore	ADV
gujaf-217	65	2	,	,	PUNCT
gujaf-217	65	3	the	the	DET
gujaf-217	65	4	length	length	NOUN
gujaf-217	65	5	of	of	ADP
gujaf-217	65	6	a	a	DET
gujaf-217	65	7	complete	complete	ADJ
gujaf-217	65	8	article	article	NOUN
gujaf-217	65	9	should	should	AUX
gujaf-217	65	10	not	not	PART
gujaf-217	65	11	exceed	exceed	VERB
gujaf-217	65	12	5000	5000	NUM
gujaf-217	65	13	words	word	NOUN
gujaf-217	65	14	including	include	VERB
gujaf-217	65	15	an	an	DET
gujaf-217	65	16	abstract	abstract	NOUN
gujaf-217	65	17	of	of	ADP
gujaf-217	65	18	not	not	PART
gujaf-217	65	19	more	more	ADJ
gujaf-217	65	20	than	than	ADP
gujaf-217	65	21	250	250	NUM
gujaf-217	65	22	words	word	NOUN
gujaf-217	65	23	with	with	ADP
gujaf-217	65	24	a	a	DET
gujaf-217	65	25	minimum	minimum	NOUN
gujaf-217	65	26	of	of	ADP
gujaf-217	65	27	four	four	NUM
gujaf-217	65	28	key	key	ADJ
gujaf-217	65	29	words	word	NOUN
gujaf-217	65	30	immediately	immediately	ADV
gujaf-217	65	31	after	after	ADP
gujaf-217	65	32	the	the	DET
gujaf-217	65	33	abstract	abstract	NOUN
gujaf-217	65	34	.	.	PUNCT
gujaf-217	66	1	all	all	DET
gujaf-217	66	2	references	reference	NOUN
gujaf-217	66	3	including	include	VERB
gujaf-217	66	4	in	in	ADP
gujaf-217	66	5	text	text	NOUN
gujaf-217	66	6	citation	citation	NOUN
gujaf-217	66	7	and	and	CCONJ
gujaf-217	66	8	reference	reference	NOUN
gujaf-217	66	9	list	list	NOUN
gujaf-217	66	10	,	,	PUNCT
gujaf-217	66	11	tables	table	NOUN
gujaf-217	66	12	and	and	CCONJ
gujaf-217	66	13	figures	figure	NOUN
gujaf-217	66	14	should	should	AUX
gujaf-217	66	15	be	be	AUX
gujaf-217	66	16	in	in	ADP
gujaf-217	66	17	line	line	NOUN
gujaf-217	66	18	with	with	ADP
gujaf-217	66	19	apa	apa	PROPN
gujaf-217	66	20	7th	7th	PROPN
gujaf-217	66	21	edition	edition	NOUN
gujaf-217	66	22	publication	publication	NOUN
gujaf-217	66	23	manual	manual	NOUN
gujaf-217	66	24	.	.	PUNCT
gujaf-217	67	1	finally	finally	ADV
gujaf-217	67	2	,	,	PUNCT
gujaf-217	67	3	manuscript	manuscript	NOUN
gujaf-217	67	4	should	should	AUX
gujaf-217	67	5	be	be	AUX
gujaf-217	67	6	send	send	VERB
gujaf-217	67	7	to	to	ADP
gujaf-217	67	8	our	our	PRON
gujaf-217	67	9	email	email	NOUN
gujaf-217	67	10	address	address	NOUN
gujaf-217	67	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-217	67	12	and	and	CCONJ
gujaf-217	67	13	a	a	DET
gujaf-217	67	14	copy	copy	NOUN
gujaf-217	67	15	to	to	ADP
gujaf-217	67	16	our	our	PRON
gujaf-217	67	17	website	website	NOUN
gujaf-217	67	18	on	on	ADP
gujaf-217	67	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-217	67	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-217	67	21	gusau	gusau	ADJ
gujaf-217	67	22	journal	journal	NOUN
gujaf-217	67	23	of	of	ADP
gujaf-217	67	24	accounting	accounting	NOUN
gujaf-217	67	25	and	and	CCONJ
gujaf-217	67	26	finance	finance	NOUN
gujaf-217	67	27	,	,	PUNCT
gujaf-217	67	28	vol	vol	NOUN
gujaf-217	67	29	.	.	PROPN
gujaf-217	67	30	4	4	NUM
gujaf-217	67	31	,	,	PUNCT
gujaf-217	67	32	issue	issue	NOUN
gujaf-217	67	33	1	1	NUM
gujaf-217	67	34	,	,	PUNCT
gujaf-217	67	35	april	april	PROPN
gujaf-217	67	36	,	,	PUNCT
gujaf-217	67	37	2023	2023	NUM
gujaf-217	67	38	viii	viii	ADJ
gujaf-217	67	39	publication	publication	NOUN
gujaf-217	67	40	procedure	procedure	NOUN
gujaf-217	67	41	after	after	ADP
gujaf-217	67	42	receiving	receive	VERB
gujaf-217	67	43	a	a	DET
gujaf-217	67	44	manuscript	manuscript	NOUN
gujaf-217	67	45	that	that	PRON
gujaf-217	67	46	is	be	AUX
gujaf-217	67	47	within	within	ADP
gujaf-217	67	48	the	the	DET
gujaf-217	67	49	similarity	similarity	NOUN
gujaf-217	67	50	index	index	NOUN
gujaf-217	67	51	threshold	threshold	NOUN
gujaf-217	67	52	,	,	PUNCT
gujaf-217	67	53	a	a	DET
gujaf-217	67	54	confirmation	confirmation	NOUN
gujaf-217	67	55	email	email	NOUN
gujaf-217	67	56	will	will	AUX
gujaf-217	67	57	be	be	AUX
gujaf-217	67	58	send	send	VERB
gujaf-217	67	59	together	together	ADV
gujaf-217	67	60	with	with	ADP
gujaf-217	67	61	a	a	DET
gujaf-217	67	62	request	request	NOUN
gujaf-217	67	63	to	to	PART
gujaf-217	67	64	pay	pay	VERB
gujaf-217	67	65	a	a	DET
gujaf-217	67	66	review	review	NOUN
gujaf-217	67	67	proceeding	proceeding	NOUN
gujaf-217	67	68	fee	fee	NOUN
gujaf-217	67	69	.	.	PUNCT
gujaf-217	68	1	at	at	ADP
gujaf-217	68	2	this	this	DET
gujaf-217	68	3	point	point	NOUN
gujaf-217	68	4	,	,	PUNCT
gujaf-217	68	5	the	the	DET
gujaf-217	68	6	editorial	editorial	ADJ
gujaf-217	68	7	board	board	NOUN
gujaf-217	68	8	will	will	AUX
gujaf-217	68	9	take	take	VERB
gujaf-217	68	10	a	a	DET
gujaf-217	68	11	decision	decision	NOUN
gujaf-217	68	12	on	on	ADP
gujaf-217	68	13	accepting	accept	VERB
gujaf-217	68	14	,	,	PUNCT
gujaf-217	68	15	rejecting	reject	VERB
gujaf-217	68	16	or	or	CCONJ
gujaf-217	68	17	making	make	VERB
gujaf-217	68	18	a	a	DET
gujaf-217	68	19	resubmission	resubmission	NOUN
gujaf-217	68	20	of	of	ADP
gujaf-217	68	21	the	the	DET
gujaf-217	68	22	manuscript	manuscript	NOUN
gujaf-217	68	23	based	base	VERB
gujaf-217	68	24	on	on	ADP
gujaf-217	68	25	the	the	DET
gujaf-217	68	26	outcome	outcome	NOUN
gujaf-217	68	27	of	of	ADP
gujaf-217	68	28	the	the	DET
gujaf-217	68	29	double	double	ADJ
gujaf-217	68	30	-	-	PUNCT
gujaf-217	68	31	blind	blind	ADJ
gujaf-217	68	32	peer	peer	NOUN
gujaf-217	68	33	review	review	NOUN
gujaf-217	68	34	.	.	PUNCT
gujaf-217	69	1	those	those	DET
gujaf-217	69	2	authors	author	NOUN
gujaf-217	69	3	whose	whose	DET
gujaf-217	69	4	manuscript	manuscript	NOUN
gujaf-217	69	5	were	be	AUX
gujaf-217	69	6	accepted	accept	VERB
gujaf-217	69	7	for	for	ADP
gujaf-217	69	8	publication	publication	NOUN
gujaf-217	69	9	will	will	AUX
gujaf-217	69	10	be	be	AUX
gujaf-217	69	11	asked	ask	VERB
gujaf-217	69	12	to	to	PART
gujaf-217	69	13	pay	pay	VERB
gujaf-217	69	14	a	a	DET
gujaf-217	69	15	publication	publication	NOUN
gujaf-217	69	16	fee	fee	NOUN
gujaf-217	69	17	,	,	PUNCT
gujaf-217	69	18	after	after	ADP
gujaf-217	69	19	effecting	effect	VERB
gujaf-217	69	20	all	all	DET
gujaf-217	69	21	suggested	suggest	VERB
gujaf-217	69	22	corrections	correction	NOUN
gujaf-217	69	23	and	and	CCONJ
gujaf-217	69	24	changes	change	NOUN
gujaf-217	69	25	made	make	VERB
gujaf-217	69	26	on	on	ADP
gujaf-217	69	27	the	the	DET
gujaf-217	69	28	manuscript	manuscript	NOUN
gujaf-217	69	29	.	.	PUNCT
gujaf-217	70	1	all	all	DET
gujaf-217	70	2	corrected	correct	VERB
gujaf-217	70	3	papers	paper	NOUN
gujaf-217	70	4	returned	return	VERB
gujaf-217	70	5	within	within	ADP
gujaf-217	70	6	the	the	DET
gujaf-217	70	7	specified	specify	VERB
gujaf-217	70	8	time	time	NOUN
gujaf-217	70	9	frame	frame	NOUN
gujaf-217	70	10	will	will	AUX
gujaf-217	70	11	be	be	AUX
gujaf-217	70	12	published	publish	VERB
gujaf-217	70	13	in	in	ADP
gujaf-217	70	14	that	that	DET
gujaf-217	70	15	issue	issue	NOUN
gujaf-217	70	16	.	.	PUNCT
gujaf-217	71	1	payment	payment	NOUN
gujaf-217	71	2	details	detail	NOUN
gujaf-217	71	3	bank	bank	NOUN
gujaf-217	71	4	:	:	PUNCT
gujaf-217	71	5	fcmb	fcmb	PROPN
gujaf-217	71	6	account	account	PROPN
gujaf-217	71	7	number	number	NOUN
gujaf-217	71	8	:	:	PUNCT
gujaf-217	71	9	7278465011	7278465011	NUM
gujaf-217	71	10	account	account	NOUN
gujaf-217	71	11	name	name	NOUN
gujaf-217	71	12	:	:	PUNCT
gujaf-217	71	13	gusau	gusau	PROPN
gujaf-217	71	14	journal	journal	NOUN
gujaf-217	71	15	of	of	ADP
gujaf-217	71	16	accounting	accounting	NOUN
gujaf-217	71	17	and	and	CCONJ
gujaf-217	71	18	finance	finance	NOUN
gujaf-217	71	19	for	for	ADP
gujaf-217	71	20	inquiry	inquiry	NOUN
gujaf-217	71	21	the	the	DET
gujaf-217	71	22	head	head	NOUN
gujaf-217	71	23	,	,	PUNCT
gujaf-217	71	24	department	department	NOUN
gujaf-217	71	25	of	of	ADP
gujaf-217	71	26	accounting	accounting	NOUN
gujaf-217	71	27	and	and	CCONJ
gujaf-217	71	28	finance	finance	NOUN
gujaf-217	71	29	,	,	PUNCT
gujaf-217	71	30	federal	federal	ADJ
gujaf-217	71	31	university	university	NOUN
gujaf-217	71	32	gusau	gusau	PROPN
gujaf-217	71	33	,	,	PUNCT
gujaf-217	71	34	zamfara	zamfara	PROPN
gujaf-217	71	35	state	state	PROPN
gujaf-217	71	36	.	.	PUNCT
gujaf-217	72	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-217	73	1	+2348069393824	+2348069393824	PRON
gujaf-217	73	2	for	for	ADP
gujaf-217	73	3	more	more	ADJ
gujaf-217	73	4	information	information	NOUN
gujaf-217	73	5	,	,	PUNCT
gujaf-217	73	6	contact	contact	VERB
gujaf-217	73	7	the	the	DET
gujaf-217	73	8	editor	editor	NOUN
gujaf-217	73	9	-	-	PUNCT
gujaf-217	73	10	in	in	ADP
gujaf-217	73	11	-	-	PUNCT
gujaf-217	73	12	chief	chief	NOUN
gujaf-217	73	13	on	on	ADP
gujaf-217	73	14	+2348067766435	+2348067766435	NUM
gujaf-217	73	15	the	the	DET
gujaf-217	73	16	associate	associate	ADJ
gujaf-217	73	17	editor	editor	NOUN
gujaf-217	73	18	on	on	ADP
gujaf-217	73	19	+2348036057525	+2348036057525	NUM
gujaf-217	73	20	or	or	CCONJ
gujaf-217	73	21	visit	visit	VERB
gujaf-217	73	22	our	our	PRON
gujaf-217	73	23	website	website	NOUN
gujaf-217	73	24	on	on	ADP
gujaf-217	73	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-217	73	26	or	or	CCONJ
gujaf-217	73	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-217	73	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-217	73	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-217	73	30	gusau	gusau	ADJ
gujaf-217	73	31	journal	journal	NOUN
gujaf-217	73	32	of	of	ADP
gujaf-217	73	33	accounting	accounting	NOUN
gujaf-217	73	34	and	and	CCONJ
gujaf-217	73	35	finance	finance	NOUN
gujaf-217	73	36	,	,	PUNCT
gujaf-217	73	37	vol	vol	NOUN
gujaf-217	73	38	.	.	PROPN
gujaf-217	73	39	4	4	NUM
gujaf-217	73	40	,	,	PUNCT
gujaf-217	73	41	issue	issue	NOUN
gujaf-217	73	42	1	1	NUM
gujaf-217	73	43	,	,	PUNCT
gujaf-217	73	44	april	april	PROPN
gujaf-217	73	45	,	,	PUNCT
gujaf-217	73	46	2023	2023	NUM
gujaf-217	73	47	ix	ix	ADP
gujaf-217	73	48	contents	content	NOUN
gujaf-217	73	49	board	board	NOUN
gujaf-217	73	50	characteristics	characteristic	NOUN
gujaf-217	73	51	and	and	CCONJ
gujaf-217	73	52	earnings	earning	NOUN
gujaf-217	73	53	management	management	NOUN
gujaf-217	73	54	of	of	ADP
gujaf-217	73	55	listed	list	VERB
gujaf-217	73	56	consumer	consumer	NOUN
gujaf-217	73	57	goods	good	NOUN
gujaf-217	73	58	firms	firm	NOUN
gujaf-217	73	59	in	in	ADP
gujaf-217	73	60	nigeria	nigeria	PROPN
gujaf-217	73	61	benjamin	benjamin	PROPN
gujaf-217	73	62	gwabin	gwabin	PROPN
gujaf-217	73	63	joseph	joseph	PROPN
gujaf-217	73	64	,	,	PUNCT
gujaf-217	73	65	murtala	murtala	PROPN
gujaf-217	73	66	abdullahi	abdullahi	PROPN
gujaf-217	73	67	phd	phd	PROPN
gujaf-217	73	68	,	,	PUNCT
gujaf-217	73	69	benjamin	benjamin	PROPN
gujaf-217	73	70	kumai	kumai	PROPN
gujaf-217	73	71	gugong	gugong	PROPN
gujaf-217	73	72	phd	phd	PROPN
gujaf-217	73	73	1	1	NUM
gujaf-217	73	74	dividend	dividend	NOUN
gujaf-217	73	75	policy	policy	NOUN
gujaf-217	73	76	and	and	CCONJ
gujaf-217	73	77	value	value	NOUN
gujaf-217	73	78	of	of	ADP
gujaf-217	73	79	listed	list	VERB
gujaf-217	73	80	non	non	ADJ
gujaf-217	73	81	-	-	ADJ
gujaf-217	73	82	financial	financial	ADJ
gujaf-217	73	83	companies	company	NOUN
gujaf-217	73	84	in	in	ADP
gujaf-217	73	85	nigeria	nigeria	PROPN
gujaf-217	73	86	:	:	PUNCT
gujaf-217	73	87	the	the	DET
gujaf-217	73	88	moderating	moderate	VERB
gujaf-217	73	89	effect	effect	NOUN
gujaf-217	73	90	of	of	ADP
gujaf-217	73	91	investment	investment	NOUN
gujaf-217	73	92	opportunity	opportunity	NOUN
gujaf-217	73	93	abubakar	abubakar	PROPN
gujaf-217	73	94	umar	umar	PROPN
gujaf-217	73	95	18	18	NUM
gujaf-217	73	96	trialability	trialability	NOUN
gujaf-217	73	97	and	and	CCONJ
gujaf-217	73	98	observability	observability	NOUN
gujaf-217	73	99	of	of	ADP
gujaf-217	73	100	accrual	accrual	ADJ
gujaf-217	73	101	basis	basis	NOUN
gujaf-217	73	102	international	international	ADJ
gujaf-217	73	103	public	public	ADJ
gujaf-217	73	104	sector	sector	NOUN
gujaf-217	73	105	accounting	accounting	NOUN
gujaf-217	73	106	standards	standard	NOUN
gujaf-217	73	107	implementation	implementation	NOUN
gujaf-217	73	108	in	in	ADP
gujaf-217	73	109	nigeria	nigeria	PROPN
gujaf-217	73	110	aliyu	aliyu	PROPN
gujaf-217	73	111	abdullahi	abdullahi	PROPN
gujaf-217	73	112	ahmed	ahmed	PROPN
gujaf-217	73	113	phd	phd	PROPN
gujaf-217	73	114	,	,	PUNCT
gujaf-217	73	115	zakari	zakari	PROPN
gujaf-217	73	116	usman	usman	PROPN
gujaf-217	73	117	35	35	NUM
gujaf-217	73	118	liquidity	liquidity	NOUN
gujaf-217	73	119	risk	risk	NOUN
gujaf-217	73	120	and	and	CCONJ
gujaf-217	73	121	performance	performance	NOUN
gujaf-217	73	122	of	of	ADP
gujaf-217	73	123	non	non	ADJ
gujaf-217	73	124	-	-	ADJ
gujaf-217	73	125	financial	financial	ADJ
gujaf-217	73	126	firms	firm	NOUN
gujaf-217	73	127	listed	list	VERB
gujaf-217	73	128	on	on	ADP
gujaf-217	73	129	the	the	DET
gujaf-217	73	130	nigerian	nigerian	ADJ
gujaf-217	73	131	stockexchange	stockexchange	NOUN
gujaf-217	73	132	muhammed	muhamme	VERB
gujaf-217	73	133	alhaji	alhaji	PROPN
gujaf-217	73	134	abubakar	abubakar	PROPN
gujaf-217	73	135	,	,	PUNCT
gujaf-217	73	136	nurnaddia	nurnaddia	PROPN
gujaf-217	73	137	binti	binti	PROPN
gujaf-217	73	138	nordin	nordin	PROPN
gujaf-217	73	139	phd	phd	PROPN
gujaf-217	73	140	,	,	PUNCT
gujaf-217	73	141	abubakar	abubakar	PROPN
gujaf-217	73	142	hamisu	hamisu	PROPN
gujaf-217	73	143	umar	umar	PROPN
gujaf-217	73	144	54	54	NUM
gujaf-217	73	145	board	board	NOUN
gujaf-217	73	146	diversity	diversity	NOUN
gujaf-217	73	147	,	,	PUNCT
gujaf-217	73	148	political	political	ADJ
gujaf-217	73	149	connections	connection	NOUN
gujaf-217	73	150	and	and	CCONJ
gujaf-217	73	151	firm	firm	ADJ
gujaf-217	73	152	value	value	NOUN
gujaf-217	73	153	:	:	PUNCT
gujaf-217	73	154	an	an	DET
gujaf-217	73	155	empirical	empirical	ADJ
gujaf-217	73	156	evidence	evidence	NOUN
gujaf-217	73	157	from	from	ADP
gujaf-217	73	158	financial	financial	ADJ
gujaf-217	73	159	firms	firm	NOUN
gujaf-217	73	160	in	in	ADP
gujaf-217	73	161	nigeria	nigeria	PROPN
gujaf-217	73	162	rofiat	rofiat	PROPN
gujaf-217	73	163	oyetunji	oyetunji	PROPN
gujaf-217	73	164	,	,	PUNCT
gujaf-217	73	165	isah	isah	PROPN
gujaf-217	73	166	shittu	shittu	PROPN
gujaf-217	73	167	phd	phd	NOUN
gujaf-217	73	168	,	,	PUNCT
gujaf-217	73	169	ahmed	ahmed	PROPN
gujaf-217	73	170	bello	bello	PROPN
gujaf-217	73	171	phd	phd	PROPN
gujaf-217	73	172	.	.	PROPN
gujaf-217	74	1	75	75	NUM
gujaf-217	74	2	moderating	moderate	VERB
gujaf-217	74	3	effect	effect	NOUN
gujaf-217	74	4	of	of	ADP
gujaf-217	74	5	bank	bank	NOUN
gujaf-217	74	6	size	size	NOUN
gujaf-217	74	7	on	on	ADP
gujaf-217	74	8	the	the	DET
gujaf-217	74	9	relationship	relationship	NOUN
gujaf-217	74	10	between	between	ADP
gujaf-217	74	11	interest	interest	NOUN
gujaf-217	74	12	rate	rate	NOUN
gujaf-217	74	13	,	,	PUNCT
gujaf-217	74	14	liquidity	liquidity	NOUN
gujaf-217	74	15	,	,	PUNCT
gujaf-217	74	16	and	and	CCONJ
gujaf-217	74	17	profitability	profitability	NOUN
gujaf-217	74	18	of	of	ADP
gujaf-217	74	19	commercial	commercial	ADJ
gujaf-217	74	20	banks	bank	NOUN
gujaf-217	74	21	in	in	ADP
gujaf-217	74	22	nigeria	nigeria	PROPN
gujaf-217	74	23	shehu	shehu	PROPN
gujaf-217	74	24	usman	usman	PROPN
gujaf-217	74	25	hassan	hassan	PROPN
gujaf-217	74	26	,	,	PUNCT
gujaf-217	74	27	bello	bello	PROPN
gujaf-217	74	28	sabo	sabo	PROPN
gujaf-217	74	29	(	(	PUNCT
gujaf-217	74	30	ph	ph	PROPN
gujaf-217	74	31	.	.	PROPN
gujaf-217	74	32	d	d	NOUN
gujaf-217	74	33	)	)	PUNCT
gujaf-217	74	34	,	,	PUNCT
gujaf-217	74	35	ismai'l	ismai'l	PROPN
gujaf-217	74	36	idris	idris	PROPN
gujaf-217	74	37	tijjani	tijjani	PROPN
gujaf-217	74	38	(	(	PUNCT
gujaf-217	74	39	ph	ph	PROPN
gujaf-217	74	40	.	.	PROPN
gujaf-217	74	41	d	d	NOUN
gujaf-217	74	42	)	)	PUNCT
gujaf-217	74	43	,	,	PUNCT
gujaf-217	74	44	idris	idris	PROPN
gujaf-217	74	45	ahmed	ahmed	PROPN
gujaf-217	74	46	aliyu	aliyu	PROPN
gujaf-217	74	47	.	.	PUNCT
gujaf-217	75	1	(	(	PUNCT
gujaf-217	75	2	ph	ph	PROPN
gujaf-217	75	3	.	.	NOUN
gujaf-217	75	4	d	d	NOUN
gujaf-217	75	5	)	)	PUNCT
gujaf-217	75	6	96	96	NUM
gujaf-217	75	7	sources	source	NOUN
gujaf-217	75	8	of	of	ADP
gujaf-217	75	9	health	health	NOUN
gujaf-217	75	10	care	care	NOUN
gujaf-217	75	11	financing	financing	NOUN
gujaf-217	75	12	among	among	ADP
gujaf-217	75	13	surgical	surgical	ADJ
gujaf-217	75	14	patients	patient	NOUN
gujaf-217	75	15	seen	see	VERB
gujaf-217	75	16	at	at	ADP
gujaf-217	75	17	the	the	DET
gujaf-217	75	18	dalhatu	dalhatu	PROPN
gujaf-217	75	19	araf	araf	VERB
gujaf-217	75	20	specialist	specialist	ADJ
gujaf-217	75	21	hospital	hospital	NOUN
gujaf-217	75	22	lafia	lafia	NOUN
gujaf-217	75	23	nasarawa	nasarawa	PROPN
gujaf-217	75	24	state	state	PROPN
gujaf-217	75	25	nigeria	nigeria	PROPN
gujaf-217	75	26	ahmed	ahmed	PROPN
gujaf-217	75	27	mohammed	mohammed	PROPN
gujaf-217	75	28	yahaya	yahaya	PROPN
gujaf-217	75	29	,	,	PUNCT
gujaf-217	75	30	babatunde	babatunde	PROPN
gujaf-217	75	31	joseph	joseph	PROPN
gujaf-217	75	32	kolawole	kolawole	PROPN
gujaf-217	75	33	,	,	PUNCT
gujaf-217	75	34	bello	bello	PROPN
gujaf-217	75	35	surajudeen	surajudeen	PROPN
gujaf-217	75	36	oyeleke	oyeleke	PROPN
gujaf-217	75	37	121	121	NUM
gujaf-217	75	38	transparency	transparency	NOUN
gujaf-217	75	39	,	,	PUNCT
gujaf-217	75	40	compliance	compliance	NOUN
gujaf-217	75	41	and	and	CCONJ
gujaf-217	75	42	sustainability	sustainability	NOUN
gujaf-217	75	43	of	of	ADP
gujaf-217	75	44	contributory	contributory	ADJ
gujaf-217	75	45	pension	pension	NOUN
gujaf-217	75	46	scheme	scheme	NOUN
gujaf-217	75	47	in	in	ADP
gujaf-217	75	48	nigeria	nigeria	PROPN
gujaf-217	75	49	olanrewaju	olanrewaju	PROPN
gujaf-217	75	50	atanda	atanda	PROPN
gujaf-217	75	51	aliu	aliu	PROPN
gujaf-217	75	52	(	(	PUNCT
gujaf-217	75	53	ph	ph	PROPN
gujaf-217	75	54	.	.	PROPN
gujaf-217	75	55	d	d	NOUN
gujaf-217	75	56	)	)	PUNCT
gujaf-217	75	57	,	,	PUNCT
gujaf-217	75	58	mohamad	mohamad	PROPN
gujaf-217	75	59	ali	ali	PROPN
gujaf-217	75	60	abdul	abdul	PROPN
gujaf-217	75	61	-	-	PUNCT
gujaf-217	75	62	hamid	hamid	PROPN
gujaf-217	75	63	(	(	PUNCT
gujaf-217	75	64	ph	ph	PROPN
gujaf-217	75	65	.	.	PROPN
gujaf-217	75	66	d	d	NOUN
gujaf-217	75	67	)	)	PUNCT
gujaf-217	75	68	,	,	PUNCT
gujaf-217	75	69	salami	salami	ADJ
gujaf-217	75	70	suleiman	suleiman	NOUN
gujaf-217	75	71	(	(	PUNCT
gujaf-217	75	72	ph	ph	PROPN
gujaf-217	75	73	.	.	PROPN
gujaf-217	75	74	d	d	NOUN
gujaf-217	75	75	)	)	PUNCT
gujaf-217	75	76	,	,	PUNCT
gujaf-217	75	77	salam	salam	PROPN
gujaf-217	75	78	mudathir	mudathir	PROPN
gujaf-217	75	79	olanrewaju	olanrewaju	ADJ
gujaf-217	75	80	135	135	NUM
gujaf-217	75	81	gusau	gusau	ADJ
gujaf-217	75	82	journal	journal	NOUN
gujaf-217	75	83	of	of	ADP
gujaf-217	75	84	accounting	accounting	NOUN
gujaf-217	75	85	and	and	CCONJ
gujaf-217	75	86	finance	finance	NOUN
gujaf-217	75	87	,	,	PUNCT
gujaf-217	75	88	vol	vol	NOUN
gujaf-217	75	89	.	.	PROPN
gujaf-217	75	90	4	4	NUM
gujaf-217	75	91	,	,	PUNCT
gujaf-217	75	92	issue	issue	NOUN
gujaf-217	75	93	1	1	NUM
gujaf-217	75	94	,	,	PUNCT
gujaf-217	75	95	april	april	PROPN
gujaf-217	75	96	,	,	PUNCT
gujaf-217	75	97	2023	2023	NUM
gujaf-217	75	98	x	x	PUNCT
gujaf-217	75	99	examining	examine	VERB
gujaf-217	75	100	the	the	DET
gujaf-217	75	101	impact	impact	NOUN
gujaf-217	75	102	of	of	ADP
gujaf-217	75	103	working	work	VERB
gujaf-217	75	104	capital	capital	NOUN
gujaf-217	75	105	management	management	NOUN
gujaf-217	75	106	on	on	ADP
gujaf-217	75	107	the	the	DET
gujaf-217	75	108	financial	financial	ADJ
gujaf-217	75	109	performance	performance	NOUN
gujaf-217	75	110	of	of	ADP
gujaf-217	75	111	listed	list	VERB
gujaf-217	75	112	industrial	industrial	ADJ
gujaf-217	75	113	goods	good	NOUN
gujaf-217	75	114	entities	entity	NOUN
gujaf-217	75	115	in	in	ADP
gujaf-217	75	116	nigeria	nigeria	PROPN
gujaf-217	75	117	151	151	NUM
gujaf-217	75	118	sani	sani	PROPN
gujaf-217	75	119	abdulrahman	abdulrahman	PROPN
gujaf-217	75	120	bala	bala	PROPN
gujaf-217	75	121	(	(	PUNCT
gujaf-217	75	122	ph	ph	PROPN
gujaf-217	75	123	.	.	PROPN
gujaf-217	75	124	d	d	NOUN
gujaf-217	75	125	)	)	PUNCT
gujaf-217	75	126	,	,	PUNCT
gujaf-217	75	127	jamilu	jamilu	NOUN
gujaf-217	75	128	jibril	jibril	PROPN
gujaf-217	75	129	,	,	PUNCT
gujaf-217	75	130	taophic	taophic	ADJ
gujaf-217	75	131	olarewaju	olarewaju	ADJ
gujaf-217	75	132	bakare	bakare	NOUN
gujaf-217	75	133	corporate	corporate	ADJ
gujaf-217	75	134	governance	governance	NOUN
gujaf-217	75	135	factors	factor	NOUN
gujaf-217	75	136	and	and	CCONJ
gujaf-217	75	137	tax	tax	NOUN
gujaf-217	75	138	avoidance	avoidance	NOUN
gujaf-217	75	139	of	of	ADP
gujaf-217	75	140	listed	list	VERB
gujaf-217	75	141	deposit	deposit	NOUN
gujaf-217	75	142	money	money	NOUN
gujaf-217	75	143	banks	bank	NOUN
gujaf-217	75	144	in	in	ADP
gujaf-217	75	145	nigeria	nigeria	PROPN
gujaf-217	75	146	171	171	NUM
gujaf-217	75	147	sani	sani	PROPN
gujaf-217	75	148	abdulrahman	abdulrahman	PROPN
gujaf-217	75	149	bala	bala	PROPN
gujaf-217	75	150	(	(	PUNCT
gujaf-217	75	151	ph	ph	PROPN
gujaf-217	75	152	.	.	PROPN
gujaf-217	75	153	d	d	NOUN
gujaf-217	75	154	)	)	PUNCT
gujaf-217	75	155	,	,	PUNCT
gujaf-217	75	156	umar	umar	PROPN
gujaf-217	75	157	salim	salim	PROPN
gujaf-217	75	158	ibrahim	ibrahim	PROPN
gujaf-217	75	159	,	,	PUNCT
gujaf-217	75	160	samaila	samaila	PROPN
gujaf-217	75	161	dannana	dannana	PROPN
gujaf-217	75	162	risk	risk	NOUN
gujaf-217	75	163	committee	committee	NOUN
gujaf-217	75	164	demographic	demographic	ADJ
gujaf-217	75	165	traits	trait	NOUN
gujaf-217	75	166	:	:	PUNCT
gujaf-217	75	167	a	a	DET
gujaf-217	75	168	study	study	NOUN
gujaf-217	75	169	of	of	ADP
gujaf-217	75	170	the	the	DET
gujaf-217	75	171	impact	impact	NOUN
gujaf-217	75	172	of	of	ADP
gujaf-217	75	173	expertise	expertise	NOUN
gujaf-217	75	174	on	on	ADP
gujaf-217	75	175	risk	risk	NOUN
gujaf-217	75	176	disclosure	disclosure	NOUN
gujaf-217	75	177	quality	quality	NOUN
gujaf-217	75	178	of	of	ADP
gujaf-217	75	179	listed	list	VERB
gujaf-217	75	180	insurance	insurance	NOUN
gujaf-217	75	181	firms	firm	NOUN
gujaf-217	75	182	in	in	ADP
gujaf-217	75	183	nigeria	nigeria	PROPN
gujaf-217	75	184	wada	wada	PROPN
gujaf-217	75	185	najib	najib	PROPN
gujaf-217	75	186	abbas	abbas	PROPN
gujaf-217	75	187	,	,	PUNCT
gujaf-217	75	188	dandago	dandago	NOUN
gujaf-217	75	189	,	,	PUNCT
gujaf-217	75	190	kabiru	kabiru	PROPN
gujaf-217	75	191	isa	isa	PROPN
gujaf-217	75	192	(	(	PUNCT
gujaf-217	75	193	ph	ph	PROPN
gujaf-217	75	194	.	.	PROPN
gujaf-217	75	195	d	d	NOUN
gujaf-217	75	196	)	)	PUNCT
gujaf-217	75	197	,	,	PUNCT
gujaf-217	75	198	rabiu	rabiu	NOUN
gujaf-217	75	199	,	,	PUNCT
gujaf-217	75	200	naja’atu	naja’atu	PROPN
gujaf-217	75	201	bala	bala	PROPN
gujaf-217	75	202	192	192	NUM
gujaf-217	75	203	moderating	moderate	VERB
gujaf-217	75	204	effect	effect	NOUN
gujaf-217	75	205	of	of	ADP
gujaf-217	75	206	audit	audit	NOUN
gujaf-217	75	207	committee	committee	NOUN
gujaf-217	75	208	on	on	ADP
gujaf-217	75	209	the	the	DET
gujaf-217	75	210	relationship	relationship	NOUN
gujaf-217	75	211	between	between	ADP
gujaf-217	75	212	audit	audit	NOUN
gujaf-217	75	213	quality	quality	NOUN
gujaf-217	75	214	and	and	CCONJ
gujaf-217	75	215	earnings	earning	NOUN
gujaf-217	75	216	management	management	NOUN
gujaf-217	75	217	of	of	ADP
gujaf-217	75	218	listed	list	VERB
gujaf-217	75	219	non	non	ADJ
gujaf-217	75	220	-	-	ADJ
gujaf-217	75	221	financial	financial	ADJ
gujaf-217	75	222	services	service	NOUN
gujaf-217	75	223	firms	firm	NOUN
gujaf-217	75	224	in	in	ADP
gujaf-217	75	225	nigeria	nigeria	PROPN
gujaf-217	75	226	ahmad	ahmad	PROPN
gujaf-217	75	227	muhammad	muhammad	PROPN
gujaf-217	75	228	ahmad	ahmad	PROPN
gujaf-217	75	229	,	,	PUNCT
gujaf-217	75	230	lubabah	lubabah	PROPN
gujaf-217	75	231	mansur	mansur	PROPN
gujaf-217	75	232	kwanbo	kwanbo	PROPN
gujaf-217	75	233	(	(	PUNCT
gujaf-217	75	234	ph.d	ph.d	PROPN
gujaf-217	75	235	.	.	PUNCT
gujaf-217	75	236	)	)	PUNCT
gujaf-217	75	237	,	,	PUNCT
gujaf-217	75	238	shehu	shehu	PROPN
gujaf-217	75	239	usman	usman	PROPN
gujaf-217	75	240	hassan	hassan	PROPN
gujaf-217	75	241	(	(	PUNCT
gujaf-217	75	242	ph.d	ph.d	PROPN
gujaf-217	75	243	.	.	PUNCT
gujaf-217	75	244	)	)	PUNCT
gujaf-217	76	1	musa	musa	PROPN
gujaf-217	76	2	suleiman	suleiman	PROPN
gujaf-217	76	3	umar	umar	PROPN
gujaf-217	76	4	(	(	PUNCT
gujaf-217	76	5	ph.d	ph.d	PROPN
gujaf-217	76	6	.	.	PUNCT
gujaf-217	76	7	)	)	PUNCT
gujaf-217	77	1	216	216	NUM
gujaf-217	77	2	determinants	determinant	NOUN
gujaf-217	77	3	of	of	ADP
gujaf-217	77	4	audit	audit	NOUN
gujaf-217	77	5	opinion	opinion	NOUN
gujaf-217	77	6	of	of	ADP
gujaf-217	77	7	negative	negative	ADJ
gujaf-217	77	8	-	-	PUNCT
gujaf-217	77	9	book	book	NOUN
gujaf-217	77	10	-	-	PUNCT
gujaf-217	77	11	value	value	NOUN
gujaf-217	77	12	firms	firm	NOUN
gujaf-217	77	13	in	in	ADP
gujaf-217	77	14	nigeria	nigeria	PROPN
gujaf-217	77	15	:	:	PUNCT
gujaf-217	77	16	firm	firm	ADJ
gujaf-217	77	17	value	value	NOUN
gujaf-217	77	18	and	and	CCONJ
gujaf-217	77	19	audit	audit	NOUN
gujaf-217	77	20	characteristics	characteristic	NOUN
gujaf-217	77	21	perspective	perspective	NOUN
gujaf-217	77	22	asma’u	asma’u	ADJ
gujaf-217	77	23	mahmood	mahmood	PROPN
gujaf-217	77	24	baffa	baffa	NOUN
gujaf-217	77	25	(	(	PUNCT
gujaf-217	77	26	ph	ph	PROPN
gujaf-217	77	27	.	.	PROPN
gujaf-217	77	28	d	d	NOUN
gujaf-217	77	29	)	)	PUNCT
gujaf-217	77	30	,	,	PUNCT
gujaf-217	77	31	lawal	lawal	PROPN
gujaf-217	77	32	mohammed	mohammed	PROPN
gujaf-217	77	33	(	(	PUNCT
gujaf-217	77	34	ph.d	ph.d	PROPN
gujaf-217	77	35	.	.	PROPN
gujaf-217	77	36	)	)	PUNCT
gujaf-217	77	37	,	,	PUNCT
gujaf-217	77	38	ahmed	ahmed	PROPN
gujaf-217	77	39	bello	bello	PROPN
gujaf-217	77	40	(	(	PUNCT
gujaf-217	77	41	ph.d	ph.d	PROPN
gujaf-217	77	42	.	.	PUNCT
gujaf-217	77	43	)	)	PUNCT
gujaf-217	78	1	umar	umar	PROPN
gujaf-217	78	2	farouk	farouk	PROPN
gujaf-217	78	3	abdulkarim	abdulkarim	VERB
gujaf-217	78	4	237	237	NUM
gujaf-217	78	5	intervention	intervention	NOUN
gujaf-217	78	6	announcements	announcement	NOUN
gujaf-217	78	7	and	and	CCONJ
gujaf-217	78	8	naira	naira	NUM
gujaf-217	78	9	management	management	NOUN
gujaf-217	78	10	:	:	PUNCT
gujaf-217	78	11	evidence	evidence	NOUN
gujaf-217	78	12	from	from	ADP
gujaf-217	78	13	the	the	DET
gujaf-217	78	14	nigerian	nigerian	ADJ
gujaf-217	78	15	foreign	foreign	ADJ
gujaf-217	78	16	exchange	exchange	NOUN
gujaf-217	78	17	market	market	NOUN
gujaf-217	78	18	adedeji	adedeji	VERB
gujaf-217	78	19	daniel	daniel	PROPN
gujaf-217	78	20	gbadebo	gbadebo	PROPN
gujaf-217	78	21	254	254	NUM
gujaf-217	78	22	is	be	AUX
gujaf-217	78	23	there	there	PRON
gujaf-217	78	24	earnings	earning	NOUN
gujaf-217	78	25	discontinuity	discontinuity	NOUN
gujaf-217	78	26	after	after	ADP
gujaf-217	78	27	the	the	DET
gujaf-217	78	28	implementation	implementation	NOUN
gujaf-217	78	29	of	of	ADP
gujaf-217	78	30	ifrs	ifrs	PROPN
gujaf-217	78	31	in	in	ADP
gujaf-217	78	32	nigeria	nigeria	PROPN
gujaf-217	78	33	?	?	PUNCT
gujaf-217	79	1	adedeji	adedeji	PROPN
gujaf-217	79	2	daniel	daniel	PROPN
gujaf-217	79	3	gbadebo	gbadebo	PROPN
gujaf-217	79	4	275	275	NUM
gujaf-217	79	5	gusau	gusau	ADJ
gujaf-217	79	6	journal	journal	NOUN
gujaf-217	79	7	of	of	ADP
gujaf-217	79	8	accounting	accounting	NOUN
gujaf-217	79	9	and	and	CCONJ
gujaf-217	79	10	finance	finance	NOUN
gujaf-217	79	11	,	,	PUNCT
gujaf-217	79	12	vol	vol	NOUN
gujaf-217	79	13	.	.	PROPN
gujaf-217	79	14	4	4	NUM
gujaf-217	79	15	,	,	PUNCT
gujaf-217	79	16	issue	issue	NOUN
gujaf-217	79	17	1	1	NUM
gujaf-217	79	18	,	,	PUNCT
gujaf-217	79	19	april	april	PROPN
gujaf-217	79	20	,	,	PUNCT
gujaf-217	79	21	2023	2023	NUM
gujaf-217	79	22	275	275	NUM
gujaf-217	79	23	is	be	AUX
gujaf-217	79	24	there	there	PRON
gujaf-217	79	25	earnings	earning	NOUN
gujaf-217	79	26	discontinuity	discontinuity	NOUN
gujaf-217	79	27	after	after	ADP
gujaf-217	79	28	the	the	DET
gujaf-217	79	29	implementation	implementation	NOUN
gujaf-217	79	30	of	of	ADP
gujaf-217	79	31	ifrs	ifrs	PROPN
gujaf-217	79	32	in	in	ADP
gujaf-217	79	33	nigeria	nigeria	PROPN
gujaf-217	79	34	?	?	PUNCT
gujaf-217	80	1	adedeji	adedeji	PROPN
gujaf-217	80	2	daniel	daniel	PROPN
gujaf-217	80	3	gbadebo	gbadebo	PROPN
gujaf-217	80	4	department	department	PROPN
gujaf-217	80	5	of	of	ADP
gujaf-217	80	6	accounting	accounting	PROPN
gujaf-217	80	7	science	science	PROPN
gujaf-217	80	8	walter	walter	PROPN
gujaf-217	80	9	sisulu	sisulu	PROPN
gujaf-217	80	10	university	university	PROPN
gujaf-217	80	11	,	,	PUNCT
gujaf-217	80	12	mthatha	mthatha	PROPN
gujaf-217	80	13	,	,	PUNCT
gujaf-217	80	14	eastern	eastern	ADJ
gujaf-217	80	15	cape	cape	NOUN
gujaf-217	80	16	,	,	PUNCT
gujaf-217	80	17	south	south	PROPN
gujaf-217	80	18	africa	africa	PROPN
gujaf-217	80	19	.	.	PUNCT
gujaf-217	81	1	gbadebo.adedejidaniel@gmail.com	gbadebo.adedejidaniel@gmail.com	X
gujaf-217	81	2	;	;	PUNCT
gujaf-217	81	3	agbadebo@wsu.ac.za	agbadebo@wsu.ac.za	PROPN
gujaf-217	81	4	abstract	abstract	ADJ
gujaf-217	81	5	earnings	earning	NOUN
gujaf-217	81	6	metrics	metric	NOUN
gujaf-217	81	7	are	be	AUX
gujaf-217	81	8	major	major	ADJ
gujaf-217	81	9	financial	financial	ADJ
gujaf-217	81	10	indicators	indicator	NOUN
gujaf-217	81	11	which	which	PRON
gujaf-217	81	12	capital	capital	NOUN
gujaf-217	81	13	market	market	NOUN
gujaf-217	81	14	participants	participant	NOUN
gujaf-217	81	15	and	and	CCONJ
gujaf-217	81	16	investors	investor	NOUN
gujaf-217	81	17	focus	focus	VERB
gujaf-217	81	18	on	on	ADP
gujaf-217	81	19	for	for	ADP
gujaf-217	81	20	informed	informed	ADJ
gujaf-217	81	21	decisions	decision	NOUN
gujaf-217	81	22	.	.	PUNCT
gujaf-217	82	1	because	because	SCONJ
gujaf-217	82	2	reporting	report	VERB
gujaf-217	82	3	earnings	earning	NOUN
gujaf-217	82	4	increase	increase	NOUN
gujaf-217	82	5	may	may	AUX
gujaf-217	82	6	enhance	enhance	VERB
gujaf-217	82	7	firms	firm	NOUN
gujaf-217	82	8	’	’	PART
gujaf-217	82	9	stock	stock	NOUN
gujaf-217	82	10	price	price	NOUN
gujaf-217	82	11	,	,	PUNCT
gujaf-217	82	12	many	many	ADJ
gujaf-217	82	13	managers	manager	NOUN
gujaf-217	82	14	are	be	AUX
gujaf-217	82	15	motivated	motivated	ADJ
gujaf-217	82	16	to	to	PART
gujaf-217	82	17	avoid	avoid	VERB
gujaf-217	82	18	reporting	report	VERB
gujaf-217	82	19	earnings	earning	NOUN
gujaf-217	82	20	decreases	decrease	NOUN
gujaf-217	82	21	,	,	PUNCT
gujaf-217	82	22	but	but	CCONJ
gujaf-217	82	23	prefer	prefer	VERB
gujaf-217	82	24	to	to	PART
gujaf-217	82	25	consistently	consistently	ADV
gujaf-217	82	26	report	report	VERB
gujaf-217	82	27	increase	increase	VERB
gujaf-217	82	28	earnings	earning	NOUN
gujaf-217	82	29	greater	great	ADJ
gujaf-217	82	30	than	than	ADP
gujaf-217	82	31	its	its	PRON
gujaf-217	82	32	previous	previous	ADJ
gujaf-217	82	33	valuation	valuation	NOUN
gujaf-217	82	34	.	.	PUNCT
gujaf-217	83	1	there	there	PRON
gujaf-217	83	2	is	be	VERB
gujaf-217	83	3	evidence	evidence	NOUN
gujaf-217	83	4	that	that	SCONJ
gujaf-217	83	5	such	such	ADJ
gujaf-217	83	6	practice	practice	NOUN
gujaf-217	83	7	has	have	AUX
gujaf-217	83	8	led	lead	VERB
gujaf-217	83	9	to	to	ADP
gujaf-217	83	10	a	a	DET
gujaf-217	83	11	situation	situation	NOUN
gujaf-217	83	12	of	of	ADP
gujaf-217	83	13	conspicuous	conspicuous	ADJ
gujaf-217	83	14	upward	upward	ADJ
gujaf-217	83	15	shift	shift	NOUN
gujaf-217	83	16	in	in	ADP
gujaf-217	83	17	frequency	frequency	NOUN
gujaf-217	83	18	of	of	ADP
gujaf-217	83	19	observations	observation	NOUN
gujaf-217	83	20	,	,	PUNCT
gujaf-217	83	21	starting	start	VERB
gujaf-217	83	22	from	from	ADP
gujaf-217	83	23	the	the	DET
gujaf-217	83	24	left	left	NOUN
gujaf-217	83	25	of	of	ADP
gujaf-217	83	26	identified	identify	VERB
gujaf-217	83	27	earnings	earning	NOUN
gujaf-217	83	28	benchmark	benchmark	NOUN
gujaf-217	83	29	to	to	ADP
gujaf-217	83	30	the	the	DET
gujaf-217	83	31	right	right	NOUN
gujaf-217	83	32	.	.	PUNCT
gujaf-217	84	1	recent	recent	ADJ
gujaf-217	84	2	studies	study	NOUN
gujaf-217	84	3	have	have	AUX
gujaf-217	84	4	shown	show	VERB
gujaf-217	84	5	that	that	SCONJ
gujaf-217	84	6	a	a	DET
gujaf-217	84	7	change	change	NOUN
gujaf-217	84	8	in	in	ADP
gujaf-217	84	9	accounting	accounting	NOUN
gujaf-217	84	10	regulation	regulation	NOUN
gujaf-217	84	11	may	may	AUX
gujaf-217	84	12	have	have	VERB
gujaf-217	84	13	effects	effect	NOUN
gujaf-217	84	14	on	on	ADP
gujaf-217	84	15	the	the	DET
gujaf-217	84	16	shape	shape	NOUN
gujaf-217	84	17	of	of	ADP
gujaf-217	84	18	the	the	DET
gujaf-217	84	19	firm	firm	ADJ
gujaf-217	84	20	-	-	PUNCT
gujaf-217	84	21	year	year	NOUN
gujaf-217	84	22	distribution	distribution	NOUN
gujaf-217	84	23	of	of	ADP
gujaf-217	84	24	earnings	earning	NOUN
gujaf-217	84	25	.	.	PUNCT
gujaf-217	85	1	this	this	DET
gujaf-217	85	2	paper	paper	NOUN
gujaf-217	85	3	examines	examine	VERB
gujaf-217	85	4	the	the	DET
gujaf-217	85	5	discontinuity	discontinuity	NOUN
gujaf-217	85	6	evidence	evidence	NOUN
gujaf-217	85	7	for	for	ADP
gujaf-217	85	8	nigeria	nigeria	PROPN
gujaf-217	85	9	,	,	PUNCT
gujaf-217	85	10	in	in	ADP
gujaf-217	85	11	relation	relation	NOUN
gujaf-217	85	12	to	to	ADP
gujaf-217	85	13	the	the	DET
gujaf-217	85	14	adoption	adoption	NOUN
gujaf-217	85	15	of	of	ADP
gujaf-217	85	16	the	the	DET
gujaf-217	85	17	international	international	ADJ
gujaf-217	85	18	financial	financial	ADJ
gujaf-217	85	19	reporting	reporting	NOUN
gujaf-217	85	20	standard	standard	NOUN
gujaf-217	85	21	.	.	PUNCT
gujaf-217	86	1	the	the	DET
gujaf-217	86	2	aim	aim	NOUN
gujaf-217	86	3	is	be	AUX
gujaf-217	86	4	to	to	PART
gujaf-217	86	5	establish	establish	VERB
gujaf-217	86	6	whether	whether	SCONJ
gujaf-217	86	7	discontinuity	discontinuity	NOUN
gujaf-217	86	8	in	in	ADP
gujaf-217	86	9	earnings	earning	NOUN
gujaf-217	86	10	,	,	PUNCT
gujaf-217	86	11	represented	represent	VERB
gujaf-217	86	12	by	by	ADP
gujaf-217	86	13	the	the	DET
gujaf-217	86	14	asset	asset	NOUN
gujaf-217	86	15	-	-	PUNCT
gujaf-217	86	16	scaled	scale	VERB
gujaf-217	86	17	net	net	ADJ
gujaf-217	86	18	profits	profit	NOUN
gujaf-217	86	19	,	,	PUNCT
gujaf-217	86	20	as	as	ADV
gujaf-217	86	21	well	well	ADV
gujaf-217	86	22	the	the	DET
gujaf-217	86	23	discontinuity	discontinuity	NOUN
gujaf-217	86	24	in	in	ADP
gujaf-217	86	25	earnings	earning	NOUN
gujaf-217	86	26	-	-	PUNCT
gujaf-217	86	27	change	change	NOUN
gujaf-217	86	28	,	,	PUNCT
gujaf-217	86	29	has	have	AUX
gujaf-217	86	30	reduced	reduce	VERB
gujaf-217	86	31	following	follow	VERB
gujaf-217	86	32	the	the	DET
gujaf-217	86	33	adoption	adoption	NOUN
gujaf-217	86	34	.	.	PUNCT
gujaf-217	87	1	according	accord	VERB
gujaf-217	87	2	to	to	ADP
gujaf-217	87	3	literature	literature	NOUN
gujaf-217	87	4	,	,	PUNCT
gujaf-217	87	5	the	the	DET
gujaf-217	87	6	study	study	NOUN
gujaf-217	87	7	employs	employ	VERB
gujaf-217	87	8	three	three	NUM
gujaf-217	87	9	methods	method	NOUN
gujaf-217	87	10	–	–	PUNCT
gujaf-217	87	11	empirical	empirical	ADJ
gujaf-217	87	12	histogram	histogram	NOUN
gujaf-217	87	13	,	,	PUNCT
gujaf-217	87	14	standardise	standardise	VERB
gujaf-217	87	15	differences	difference	NOUN
gujaf-217	87	16	tests	test	NOUN
gujaf-217	87	17	and	and	CCONJ
gujaf-217	87	18	the	the	DET
gujaf-217	87	19	permutation	permutation	NOUN
gujaf-217	87	20	tests	test	VERB
gujaf-217	87	21	–	–	PUNCT
gujaf-217	87	22	to	to	PART
gujaf-217	87	23	validate	validate	VERB
gujaf-217	87	24	the	the	DET
gujaf-217	87	25	aims	aim	NOUN
gujaf-217	87	26	.	.	PUNCT
gujaf-217	88	1	the	the	DET
gujaf-217	88	2	findings	finding	NOUN
gujaf-217	88	3	suppose	suppose	VERB
gujaf-217	88	4	evidence	evidence	NOUN
gujaf-217	88	5	for	for	ADP
gujaf-217	88	6	increase	increase	NOUN
gujaf-217	88	7	in	in	ADP
gujaf-217	88	8	discontinuity	discontinuity	NOUN
gujaf-217	88	9	,	,	PUNCT
gujaf-217	88	10	indicating	indicate	VERB
gujaf-217	88	11	increased	increase	VERB
gujaf-217	88	12	in	in	ADP
gujaf-217	88	13	small	small	ADJ
gujaf-217	88	14	profits	profit	NOUN
gujaf-217	88	15	’	'	PUNCT
gujaf-217	88	16	earnings	earning	NOUN
gujaf-217	88	17	management	management	NOUN
gujaf-217	88	18	,	,	PUNCT
gujaf-217	88	19	after	after	ADP
gujaf-217	88	20	the	the	DET
gujaf-217	88	21	adoption	adoption	NOUN
gujaf-217	88	22	.	.	PUNCT
gujaf-217	89	1	contrary	contrary	PROPN
gujaf-217	89	2	,	,	PUNCT
gujaf-217	89	3	the	the	DET
gujaf-217	89	4	evidence	evidence	NOUN
gujaf-217	89	5	is	be	AUX
gujaf-217	89	6	not	not	PART
gujaf-217	89	7	sufficient	sufficient	ADJ
gujaf-217	89	8	to	to	PART
gujaf-217	89	9	conclude	conclude	VERB
gujaf-217	89	10	that	that	SCONJ
gujaf-217	89	11	the	the	DET
gujaf-217	89	12	discontinuity	discontinuity	NOUN
gujaf-217	89	13	has	have	AUX
gujaf-217	89	14	increase	increase	VERB
gujaf-217	89	15	for	for	ADP
gujaf-217	89	16	the	the	DET
gujaf-217	89	17	earnings	earning	NOUN
gujaf-217	89	18	-	-	PUNCT
gujaf-217	89	19	change	change	NOUN
gujaf-217	89	20	.	.	PUNCT
gujaf-217	90	1	it	it	PRON
gujaf-217	90	2	can	can	AUX
gujaf-217	90	3	be	be	AUX
gujaf-217	90	4	argued	argue	VERB
gujaf-217	90	5	that	that	SCONJ
gujaf-217	90	6	the	the	DET
gujaf-217	90	7	adoption	adoption	NOUN
gujaf-217	90	8	has	have	AUX
gujaf-217	90	9	not	not	PART
gujaf-217	90	10	achieve	achieve	VERB
gujaf-217	90	11	much	much	ADJ
gujaf-217	90	12	in	in	ADP
gujaf-217	90	13	ensuring	ensure	VERB
gujaf-217	90	14	firms	firm	NOUN
gujaf-217	90	15	are	be	AUX
gujaf-217	90	16	monitored	monitor	VERB
gujaf-217	90	17	against	against	ADP
gujaf-217	90	18	earnings	earning	NOUN
gujaf-217	90	19	management	management	NOUN
gujaf-217	90	20	to	to	PART
gujaf-217	90	21	avoid	avoid	VERB
gujaf-217	90	22	losses	loss	NOUN
gujaf-217	90	23	.	.	PUNCT
gujaf-217	91	1	the	the	DET
gujaf-217	91	2	study	study	NOUN
gujaf-217	91	3	has	have	VERB
gujaf-217	91	4	limitation	limitation	NOUN
gujaf-217	91	5	,	,	PUNCT
gujaf-217	91	6	since	since	SCONJ
gujaf-217	91	7	it	it	PRON
gujaf-217	91	8	considers	consider	VERB
gujaf-217	91	9	only	only	ADV
gujaf-217	91	10	the	the	DET
gujaf-217	91	11	distributions	distribution	NOUN
gujaf-217	91	12	of	of	ADP
gujaf-217	91	13	earnings	earning	NOUN
gujaf-217	91	14	and	and	CCONJ
gujaf-217	91	15	earnings	earning	NOUN
gujaf-217	91	16	-	-	PUNCT
gujaf-217	91	17	changes	change	NOUN
gujaf-217	91	18	.	.	PUNCT
gujaf-217	92	1	the	the	DET
gujaf-217	92	2	distribution	distribution	NOUN
gujaf-217	92	3	of	of	ADP
gujaf-217	92	4	forecast	forecast	NOUN
gujaf-217	92	5	errors	error	NOUN
gujaf-217	92	6	is	be	AUX
gujaf-217	92	7	not	not	PART
gujaf-217	92	8	investigated	investigate	VERB
gujaf-217	92	9	because	because	SCONJ
gujaf-217	92	10	such	such	ADJ
gujaf-217	92	11	is	be	AUX
gujaf-217	92	12	influence	influence	NOUN
gujaf-217	92	13	by	by	ADP
gujaf-217	92	14	forecast	forecast	NOUN
gujaf-217	92	15	management	management	NOUN
gujaf-217	92	16	.	.	PUNCT
gujaf-217	93	1	future	future	ADJ
gujaf-217	93	2	studies	study	NOUN
gujaf-217	93	3	may	may	AUX
gujaf-217	93	4	consider	consider	VERB
gujaf-217	93	5	this	this	PRON
gujaf-217	93	6	for	for	ADP
gujaf-217	93	7	improvement	improvement	NOUN
gujaf-217	93	8	.	.	PUNCT
gujaf-217	94	1	keywords	keyword	NOUN
gujaf-217	94	2	:	:	PUNCT
gujaf-217	94	3	earnings	earning	NOUN
gujaf-217	94	4	discontinuity	discontinuity	NOUN
gujaf-217	94	5	,	,	PUNCT
gujaf-217	94	6	implementation	implementation	NOUN
gujaf-217	94	7	of	of	ADP
gujaf-217	94	8	ifrs	ifrs	PROPN
gujaf-217	94	9	,	,	PUNCT
gujaf-217	94	10	nigeria	nigeria	PROPN
gujaf-217	94	11	https://doi.org/10.57233/gujaf.v4i1.211	https://doi.org/10.57233/gujaf.v4i1.211	PROPN
gujaf-217	94	12	1	1	X
gujaf-217	94	13	.	.	PUNCT
gujaf-217	94	14	introduction	introduction	NOUN
gujaf-217	94	15	accounting	accounting	NOUN
gujaf-217	94	16	earnings	earning	NOUN
gujaf-217	94	17	,	,	PUNCT
gujaf-217	94	18	such	such	ADJ
gujaf-217	94	19	as	as	ADP
gujaf-217	94	20	profits	profit	NOUN
gujaf-217	94	21	,	,	PUNCT
gujaf-217	94	22	earnings	earning	NOUN
gujaf-217	94	23	per	per	ADP
gujaf-217	94	24	share	share	NOUN
gujaf-217	94	25	and	and	CCONJ
gujaf-217	94	26	others	other	NOUN
gujaf-217	94	27	,	,	PUNCT
gujaf-217	94	28	are	be	AUX
gujaf-217	94	29	considered	consider	VERB
gujaf-217	94	30	as	as	SCONJ
gujaf-217	94	31	the	the	DET
gujaf-217	94	32	premier	premier	ADJ
gujaf-217	94	33	information	information	NOUN
gujaf-217	94	34	items	item	NOUN
gujaf-217	94	35	reported	report	VERB
gujaf-217	94	36	on	on	ADP
gujaf-217	94	37	the	the	DET
gujaf-217	94	38	financial	financial	ADJ
gujaf-217	94	39	statements	statement	NOUN
gujaf-217	94	40	.	.	PUNCT
gujaf-217	95	1	studies	study	NOUN
gujaf-217	95	2	have	have	AUX
gujaf-217	95	3	documented	document	VERB
gujaf-217	95	4	the	the	DET
gujaf-217	95	5	significance	significance	NOUN
gujaf-217	95	6	of	of	ADP
gujaf-217	95	7	earnings	earning	NOUN
gujaf-217	95	8	on	on	ADP
gujaf-217	95	9	debt	debt	NOUN
gujaf-217	95	10	contracting	contracting	NOUN
gujaf-217	95	11	,	,	PUNCT
gujaf-217	95	12	equity	equity	NOUN
gujaf-217	95	13	valuation	valuation	NOUN
gujaf-217	95	14	and	and	CCONJ
gujaf-217	95	15	managerial	managerial	ADJ
gujaf-217	95	16	compensation	compensation	NOUN
gujaf-217	95	17	contracts	contract	NOUN
gujaf-217	95	18	(	(	PUNCT
gujaf-217	95	19	cadot	cadot	NOUN
gujaf-217	95	20	et	et	PROPN
gujaf-217	95	21	al	al	PROPN
gujaf-217	95	22	.	.	PROPN
gujaf-217	95	23	,	,	PUNCT
gujaf-217	95	24	2020	2020	NUM
gujaf-217	95	25	;	;	PUNCT
gujaf-217	95	26	francis	francis	PROPN
gujaf-217	95	27	et	et	PROPN
gujaf-217	95	28	al	al	PROPN
gujaf-217	95	29	.	.	PROPN
gujaf-217	95	30	,	,	PUNCT
gujaf-217	95	31	2003	2003	NUM
gujaf-217	95	32	;	;	PUNCT
gujaf-217	95	33	graham	graham	PROPN
gujaf-217	95	34	et	et	PROPN
gujaf-217	95	35	al	al	PROPN
gujaf-217	95	36	.	.	PROPN
gujaf-217	95	37	,	,	PUNCT
gujaf-217	95	38	2005	2005	NUM
gujaf-217	95	39	)	)	PUNCT
gujaf-217	95	40	.	.	PUNCT
gujaf-217	96	1	they	they	PRON
gujaf-217	96	2	are	be	AUX
gujaf-217	96	3	the	the	DET
gujaf-217	96	4	major	major	ADJ
gujaf-217	96	5	indicators	indicator	NOUN
gujaf-217	96	6	that	that	SCONJ
gujaf-217	96	7	investors	investor	NOUN
gujaf-217	96	8	focus	focus	VERB
gujaf-217	96	9	on	on	ADP
gujaf-217	96	10	to	to	PART
gujaf-217	96	11	make	make	VERB
gujaf-217	96	12	informed	informed	ADJ
gujaf-217	96	13	financial	financial	ADJ
gujaf-217	96	14	decisions	decision	NOUN
gujaf-217	96	15	in	in	ADP
gujaf-217	96	16	the	the	DET
gujaf-217	96	17	capital	capital	NOUN
gujaf-217	96	18	market	market	NOUN
gujaf-217	96	19	.	.	PUNCT
gujaf-217	97	1	because	because	SCONJ
gujaf-217	97	2	investors	investor	NOUN
gujaf-217	97	3	rely	rely	VERB
gujaf-217	97	4	on	on	ADP
gujaf-217	97	5	simple	simple	ADJ
gujaf-217	97	6	heuristics	heuristic	NOUN
gujaf-217	97	7	to	to	PART
gujaf-217	97	8	depends	depend	VERB
gujaf-217	97	9	these	these	DET
gujaf-217	97	10	measures	measure	NOUN
gujaf-217	97	11	,	,	PUNCT
gujaf-217	97	12	the	the	DET
gujaf-217	97	13	markets	market	NOUN
gujaf-217	97	14	react	react	VERB
gujaf-217	97	15	positively	positively	ADV
gujaf-217	97	16	(	(	PUNCT
gujaf-217	97	17	negatively	negatively	ADV
gujaf-217	97	18	)	)	PUNCT
gujaf-217	97	19	to	to	ADP
gujaf-217	97	20	unexpected	unexpected	ADJ
gujaf-217	97	21	increase	increase	NOUN
gujaf-217	97	22	(	(	PUNCT
gujaf-217	97	23	decrease	decrease	NOUN
gujaf-217	97	24	)	)	PUNCT
gujaf-217	97	25	in	in	ADP
gujaf-217	97	26	reported	report	VERB
gujaf-217	97	27	earnings	earning	NOUN
gujaf-217	97	28	.	.	PUNCT
gujaf-217	98	1	reporting	report	VERB
gujaf-217	98	2	earnings	earning	NOUN
gujaf-217	98	3	decrease	decrease	NOUN
gujaf-217	98	4	or	or	CCONJ
gujaf-217	98	5	loss	loss	VERB
gujaf-217	98	6	spiral	spiral	ADJ
gujaf-217	98	7	undesirable	undesirable	ADJ
gujaf-217	98	8	news	news	NOUN
gujaf-217	98	9	,	,	PUNCT
gujaf-217	98	10	which	which	PRON
gujaf-217	98	11	spreads	spread	VERB
gujaf-217	98	12	into	into	ADP
gujaf-217	98	13	the	the	DET
gujaf-217	98	14	markets	market	NOUN
gujaf-217	98	15	and	and	CCONJ
gujaf-217	98	16	may	may	AUX
gujaf-217	98	17	trigger	trigger	VERB
gujaf-217	98	18	fall	fall	VERB
gujaf-217	98	19	in	in	ADP
gujaf-217	98	20	the	the	DET
gujaf-217	98	21	firm	firm	NOUN
gujaf-217	98	22	’s	’s	PART
gujaf-217	98	23	mailto:gbadebo.adedejidaniel@gmail.com	mailto:gbadebo.adedejidaniel@gmail.com	PROPN
gujaf-217	98	24	mailto:agbadebo@wsu.ac.za	mailto:agbadebo@wsu.ac.za	PROPN
gujaf-217	98	25	gusau	gusau	PROPN
gujaf-217	98	26	journal	journal	PROPN
gujaf-217	98	27	of	of	ADP
gujaf-217	98	28	accounting	accounting	NOUN
gujaf-217	98	29	and	and	CCONJ
gujaf-217	98	30	finance	finance	NOUN
gujaf-217	98	31	,	,	PUNCT
gujaf-217	98	32	vol	vol	NOUN
gujaf-217	98	33	.	.	PROPN
gujaf-217	99	1	4	4	NUM
gujaf-217	99	2	,	,	PUNCT
gujaf-217	99	3	issue	issue	NOUN
gujaf-217	99	4	1	1	NUM
gujaf-217	99	5	,	,	PUNCT
gujaf-217	99	6	april	april	PROPN
gujaf-217	99	7	,	,	PUNCT
gujaf-217	99	8	2023	2023	NUM
gujaf-217	99	9	276	276	NUM
gujaf-217	99	10	share	share	NOUN
gujaf-217	99	11	price	price	NOUN
gujaf-217	99	12	.	.	PUNCT
gujaf-217	100	1	thus	thus	ADV
gujaf-217	100	2	,	,	PUNCT
gujaf-217	100	3	in	in	ADP
gujaf-217	100	4	order	order	NOUN
gujaf-217	100	5	to	to	PART
gujaf-217	100	6	create	create	VERB
gujaf-217	100	7	optimistic	optimistic	ADJ
gujaf-217	100	8	gains	gain	NOUN
gujaf-217	100	9	,	,	PUNCT
gujaf-217	100	10	many	many	ADJ
gujaf-217	100	11	managers	manager	NOUN
gujaf-217	100	12	avoid	avoid	VERB
gujaf-217	100	13	reporting	report	VERB
gujaf-217	100	14	earnings	earning	NOUN
gujaf-217	100	15	decreases	decrease	NOUN
gujaf-217	100	16	,	,	PUNCT
gujaf-217	100	17	but	but	CCONJ
gujaf-217	100	18	consistently	consistently	ADV
gujaf-217	100	19	report	report	VERB
gujaf-217	100	20	increase	increase	VERB
gujaf-217	100	21	earnings	earning	NOUN
gujaf-217	100	22	greater	great	ADJ
gujaf-217	100	23	than	than	ADP
gujaf-217	100	24	previous	previous	ADJ
gujaf-217	100	25	valuation	valuation	NOUN
gujaf-217	100	26	in	in	ADP
gujaf-217	100	27	order	order	NOUN
gujaf-217	100	28	to	to	PART
gujaf-217	100	29	attract	attract	VERB
gujaf-217	100	30	positive	positive	ADJ
gujaf-217	100	31	market	market	NOUN
gujaf-217	100	32	response	response	NOUN
gujaf-217	100	33	and	and	CCONJ
gujaf-217	100	34	enhance	enhance	VERB
gujaf-217	100	35	firms	firm	NOUN
gujaf-217	100	36	’	'	PUNCT
gujaf-217	100	37	stock	stock	NOUN
gujaf-217	100	38	price	price	NOUN
gujaf-217	100	39	(	(	PUNCT
gujaf-217	100	40	pretorius	pretorius	NOUN
gujaf-217	100	41	&	&	CCONJ
gujaf-217	100	42	de	de	PROPN
gujaf-217	100	43	-	-	NOUN
gujaf-217	100	44	villiers	villier	NOUN
gujaf-217	100	45	,	,	PUNCT
gujaf-217	100	46	2013	2013	NUM
gujaf-217	100	47	)	)	PUNCT
gujaf-217	100	48	.	.	PUNCT
gujaf-217	101	1	burgstahler	burgstahler	NOUN
gujaf-217	101	2	and	and	CCONJ
gujaf-217	101	3	eames	eames	PROPN
gujaf-217	101	4	(	(	PUNCT
gujaf-217	101	5	2006	2006	NUM
gujaf-217	101	6	)	)	PUNCT
gujaf-217	101	7	observe	observe	VERB
gujaf-217	101	8	that	that	SCONJ
gujaf-217	101	9	firms	firm	NOUN
gujaf-217	101	10	having	have	VERB
gujaf-217	101	11	regular	regular	ADJ
gujaf-217	101	12	routine	routine	NOUN
gujaf-217	101	13	of	of	ADP
gujaf-217	101	14	reporting	report	VERB
gujaf-217	101	15	earnings	earning	NOUN
gujaf-217	101	16	increases	increase	NOUN
gujaf-217	101	17	sustain	sustain	VERB
gujaf-217	101	18	higher	high	ADJ
gujaf-217	101	19	price	price	NOUN
gujaf-217	101	20	-	-	PUNCT
gujaf-217	101	21	to	to	ADP
gujaf-217	101	22	-	-	PUNCT
gujaf-217	101	23	earnings	earning	NOUN
gujaf-217	101	24	ratios	ratio	NOUN
gujaf-217	101	25	,	,	PUNCT
gujaf-217	101	26	and	and	CCONJ
gujaf-217	101	27	this	this	PRON
gujaf-217	101	28	may	may	AUX
gujaf-217	101	29	even	even	ADV
gujaf-217	101	30	be	be	AUX
gujaf-217	101	31	larger	large	ADJ
gujaf-217	101	32	,	,	PUNCT
gujaf-217	101	33	the	the	PRON
gujaf-217	101	34	longer	long	ADJ
gujaf-217	101	35	the	the	DET
gujaf-217	101	36	periods	period	NOUN
gujaf-217	101	37	of	of	ADP
gujaf-217	101	38	increase	increase	NOUN
gujaf-217	101	39	reported	report	VERB
gujaf-217	101	40	.	.	PUNCT
gujaf-217	102	1	researchers	researcher	NOUN
gujaf-217	102	2	identify	identify	VERB
gujaf-217	102	3	that	that	SCONJ
gujaf-217	102	4	substantial	substantial	ADJ
gujaf-217	102	5	reporting	reporting	NOUN
gujaf-217	102	6	of	of	ADP
gujaf-217	102	7	earnings	earning	NOUN
gujaf-217	102	8	above	above	ADP
gujaf-217	102	9	certain	certain	ADJ
gujaf-217	102	10	benchmark	benchmark	NOUN
gujaf-217	102	11	may	may	AUX
gujaf-217	102	12	cause	cause	VERB
gujaf-217	102	13	discontinuity	discontinuity	NOUN
gujaf-217	102	14	in	in	ADP
gujaf-217	102	15	earnings	earning	NOUN
gujaf-217	102	16	distribution	distribution	NOUN
gujaf-217	102	17	(	(	PUNCT
gujaf-217	102	18	enomoto	enomoto	NOUN
gujaf-217	102	19	&	&	CCONJ
gujaf-217	102	20	yamaguch	yamaguch	PROPN
gujaf-217	102	21	,	,	PUNCT
gujaf-217	102	22	2017	2017	NUM
gujaf-217	102	23	;	;	PUNCT
gujaf-217	102	24	gilliam	gilliam	PROPN
gujaf-217	102	25	et	et	PROPN
gujaf-217	102	26	al	al	PROPN
gujaf-217	102	27	.	.	PROPN
gujaf-217	102	28	,	,	PUNCT
gujaf-217	102	29	2015	2015	NUM
gujaf-217	102	30	)	)	PUNCT
gujaf-217	102	31	.	.	PUNCT
gujaf-217	103	1	the	the	DET
gujaf-217	103	2	distribution	distribution	NOUN
gujaf-217	103	3	includes	include	VERB
gujaf-217	103	4	too	too	ADV
gujaf-217	103	5	few	few	ADJ
gujaf-217	103	6	observations	observation	NOUN
gujaf-217	103	7	immediately	immediately	ADV
gujaf-217	103	8	below	below	ADP
gujaf-217	103	9	the	the	DET
gujaf-217	103	10	identified	identify	VERB
gujaf-217	103	11	benchmark	benchmark	NOUN
gujaf-217	103	12	and	and	CCONJ
gujaf-217	103	13	too	too	ADV
gujaf-217	103	14	higher	high	ADJ
gujaf-217	103	15	firm	firm	ADJ
gujaf-217	103	16	-	-	PUNCT
gujaf-217	103	17	years	year	NOUN
gujaf-217	103	18	immediately	immediately	ADV
gujaf-217	103	19	above	above	ADP
gujaf-217	103	20	benchmark	benchmark	NOUN
gujaf-217	103	21	than	than	SCONJ
gujaf-217	103	22	are	be	AUX
gujaf-217	103	23	likely	likely	ADJ
gujaf-217	103	24	.	.	PUNCT
gujaf-217	104	1	the	the	DET
gujaf-217	104	2	evidence	evidence	NOUN
gujaf-217	104	3	reports	report	VERB
gujaf-217	104	4	conspicuous	conspicuous	ADJ
gujaf-217	104	5	upward	upward	ADJ
gujaf-217	104	6	shift	shift	NOUN
gujaf-217	104	7	in	in	ADP
gujaf-217	104	8	the	the	DET
gujaf-217	104	9	frequency	frequency	NOUN
gujaf-217	104	10	of	of	ADP
gujaf-217	104	11	observations	observation	NOUN
gujaf-217	104	12	,	,	PUNCT
gujaf-217	104	13	from	from	ADP
gujaf-217	104	14	left	left	NOUN
gujaf-217	104	15	of	of	ADP
gujaf-217	104	16	identified	identify	VERB
gujaf-217	104	17	earnings	earning	NOUN
gujaf-217	104	18	benchmark	benchmark	NOUN
gujaf-217	104	19	to	to	ADP
gujaf-217	104	20	the	the	DET
gujaf-217	104	21	right	right	NOUN
gujaf-217	104	22	.	.	PUNCT
gujaf-217	105	1	researchers	researcher	NOUN
gujaf-217	105	2	maintain	maintain	VERB
gujaf-217	105	3	that	that	SCONJ
gujaf-217	105	4	such	such	ADJ
gujaf-217	105	5	firm	firm	ADJ
gujaf-217	105	6	-	-	PUNCT
gujaf-217	105	7	years	year	NOUN
gujaf-217	105	8	in	in	ADP
gujaf-217	105	9	interval	interval	NOUN
gujaf-217	105	10	just	just	ADV
gujaf-217	105	11	the	the	DET
gujaf-217	105	12	right	right	NOUN
gujaf-217	105	13	of	of	ADP
gujaf-217	105	14	the	the	DET
gujaf-217	105	15	benchmark	benchmark	NOUN
gujaf-217	105	16	are	be	AUX
gujaf-217	105	17	managing	manage	VERB
gujaf-217	105	18	earnings	earning	NOUN
gujaf-217	105	19	to	to	PART
gujaf-217	105	20	document	document	NOUN
gujaf-217	105	21	income	income	NOUN
gujaf-217	105	22	above	above	ADP
gujaf-217	105	23	earnings	earning	NOUN
gujaf-217	105	24	threshold	threshold	NOUN
gujaf-217	105	25	since	since	SCONJ
gujaf-217	105	26	discontinuity	discontinuity	NOUN
gujaf-217	105	27	at	at	ADP
gujaf-217	105	28	target	target	NOUN
gujaf-217	105	29	can	can	AUX
gujaf-217	105	30	not	not	PART
gujaf-217	105	31	be	be	AUX
gujaf-217	105	32	described	describe	VERB
gujaf-217	105	33	by	by	ADP
gujaf-217	105	34	managers	manager	NOUN
gujaf-217	105	35	’	’	PART
gujaf-217	105	36	normal	normal	ADJ
gujaf-217	105	37	operations	operation	NOUN
gujaf-217	105	38	,	,	PUNCT
gujaf-217	105	39	due	due	ADP
gujaf-217	105	40	to	to	ADP
gujaf-217	105	41	firms	firm	NOUN
gujaf-217	105	42	’	'	PUNCT
gujaf-217	105	43	earnings	earning	NOUN
gujaf-217	105	44	management	management	NOUN
gujaf-217	105	45	activities	activity	NOUN
gujaf-217	105	46	(	(	PUNCT
gujaf-217	105	47	burgstahler	burgstahler	NOUN
gujaf-217	105	48	&	&	CCONJ
gujaf-217	105	49	dichev	dichev	PROPN
gujaf-217	105	50	,	,	PUNCT
gujaf-217	105	51	1997	1997	NUM
gujaf-217	105	52	;	;	PUNCT
gujaf-217	105	53	shuto	shuto	PROPN
gujaf-217	105	54	,	,	PUNCT
gujaf-217	105	55	&	&	CCONJ
gujaf-217	105	56	iwasaki	iwasaki	PROPN
gujaf-217	105	57	,	,	PUNCT
gujaf-217	105	58	2015	2015	NUM
gujaf-217	105	59	)	)	PUNCT
gujaf-217	105	60	.	.	PUNCT
gujaf-217	106	1	after	after	ADP
gujaf-217	106	2	the	the	DET
gujaf-217	106	3	2000s	2000s	NUM
gujaf-217	106	4	major	major	ADJ
gujaf-217	106	5	corporate	corporate	ADJ
gujaf-217	106	6	scandals	scandal	NOUN
gujaf-217	106	7	,	,	PUNCT
gujaf-217	106	8	including	include	VERB
gujaf-217	106	9	worldcom	worldcom	PROPN
gujaf-217	106	10	and	and	CCONJ
gujaf-217	106	11	enron	enron	PROPN
gujaf-217	106	12	in	in	ADP
gujaf-217	106	13	2002	2002	NUM
gujaf-217	106	14	,	,	PUNCT
gujaf-217	106	15	some	some	DET
gujaf-217	106	16	corporate	corporate	ADJ
gujaf-217	106	17	financial	financial	ADJ
gujaf-217	106	18	reporting	reporting	NOUN
gujaf-217	106	19	laws	law	NOUN
gujaf-217	106	20	were	be	AUX
gujaf-217	106	21	established	establish	VERB
gujaf-217	106	22	in	in	ADP
gujaf-217	106	23	some	some	DET
gujaf-217	106	24	countries	country	NOUN
gujaf-217	106	25	to	to	PART
gujaf-217	106	26	ensure	ensure	VERB
gujaf-217	106	27	best	good	ADJ
gujaf-217	106	28	financial	financial	ADJ
gujaf-217	106	29	practices	practice	NOUN
gujaf-217	106	30	and	and	CCONJ
gujaf-217	106	31	reporting	report	VERB
gujaf-217	106	32	quality	quality	NOUN
gujaf-217	106	33	financial	financial	ADJ
gujaf-217	106	34	statements	statement	NOUN
gujaf-217	106	35	.	.	PUNCT
gujaf-217	107	1	the	the	DET
gujaf-217	107	2	sarbanes	sarbanes	PROPN
gujaf-217	107	3	-	-	PUNCT
gujaf-217	107	4	oxley	oxley	ADJ
gujaf-217	107	5	act	act	NOUN
gujaf-217	107	6	(	(	PUNCT
gujaf-217	107	7	or	or	CCONJ
gujaf-217	107	8	us	us	PROPN
gujaf-217	107	9	-	-	PUNCT
gujaf-217	107	10	sox	sox	NOUN
gujaf-217	107	11	)	)	PUNCT
gujaf-217	107	12	was	be	AUX
gujaf-217	107	13	implemented	implement	VERB
gujaf-217	107	14	and	and	CCONJ
gujaf-217	107	15	recognised	recognise	VERB
gujaf-217	107	16	in	in	ADP
gujaf-217	107	17	the	the	DET
gujaf-217	107	18	us	us	PROPN
gujaf-217	107	19	.	.	PUNCT
gujaf-217	108	1	the	the	DET
gujaf-217	108	2	us	us	PROPN
gujaf-217	108	3	-	-	PUNCT
gujaf-217	108	4	sox	sox	PROPN
gujaf-217	108	5	was	be	AUX
gujaf-217	108	6	formulated	formulate	VERB
gujaf-217	108	7	to	to	PART
gujaf-217	108	8	lessen	lessen	VERB
gujaf-217	108	9	opportunistic	opportunistic	ADJ
gujaf-217	108	10	reporting	reporting	NOUN
gujaf-217	108	11	through	through	ADP
gujaf-217	108	12	ensuring	ensure	VERB
gujaf-217	108	13	:	:	PUNCT
gujaf-217	108	14	manager	manager	NOUN
gujaf-217	108	15	’s	’s	PART
gujaf-217	108	16	vetting	vetting	NOUN
gujaf-217	108	17	of	of	ADP
gujaf-217	108	18	financial	financial	ADJ
gujaf-217	108	19	report	report	NOUN
gujaf-217	108	20	accuracy	accuracy	NOUN
gujaf-217	108	21	,	,	PUNCT
gujaf-217	108	22	both	both	DET
gujaf-217	108	23	managers	manager	NOUN
gujaf-217	108	24	’	’	PART
gujaf-217	108	25	evaluation	evaluation	NOUN
gujaf-217	108	26	and	and	CCONJ
gujaf-217	108	27	auditors	auditor	NOUN
gujaf-217	108	28	’	’	PART
gujaf-217	108	29	audit	audit	NOUN
gujaf-217	108	30	of	of	ADP
gujaf-217	108	31	internal	internal	ADJ
gujaf-217	108	32	controls	control	NOUN
gujaf-217	108	33	,	,	PUNCT
gujaf-217	108	34	and	and	CCONJ
gujaf-217	108	35	sanctioning	sanction	VERB
gujaf-217	108	36	legitimate	legitimate	ADJ
gujaf-217	108	37	penalties	penalty	NOUN
gujaf-217	108	38	for	for	ADP
gujaf-217	108	39	cfos	cfos	NOUN
gujaf-217	108	40	and	and	CCONJ
gujaf-217	108	41	ceos	ceo	NOUN
gujaf-217	108	42	for	for	ADP
gujaf-217	108	43	manipulations	manipulation	NOUN
gujaf-217	108	44	.	.	PUNCT
gujaf-217	109	1	the	the	DET
gujaf-217	109	2	japanese	japanese	PROPN
gujaf-217	109	3	approved	approve	VERB
gujaf-217	109	4	the	the	DET
gujaf-217	109	5	financial	financial	ADJ
gujaf-217	109	6	instruments	instrument	NOUN
gujaf-217	109	7	and	and	CCONJ
gujaf-217	109	8	exchange	exchange	PROPN
gujaf-217	109	9	act	act	NOUN
gujaf-217	109	10	of	of	ADP
gujaf-217	109	11	2006	2006	NUM
gujaf-217	109	12	(	(	PUNCT
gujaf-217	109	13	or	or	CCONJ
gujaf-217	109	14	the	the	DET
gujaf-217	109	15	japanese	japanese	PROPN
gujaf-217	109	16	sox	sox	PROPN
gujaf-217	109	17	,	,	PUNCT
gujaf-217	109	18	j	j	PROPN
gujaf-217	109	19	-	-	PUNCT
gujaf-217	109	20	sox	sox	X
gujaf-217	109	21	)	)	PUNCT
gujaf-217	109	22	after	after	ADP
gujaf-217	109	23	major	major	ADJ
gujaf-217	109	24	scandals	scandal	NOUN
gujaf-217	109	25	including	include	VERB
gujaf-217	109	26	seibu	seibu	ADJ
gujaf-217	109	27	railway	railway	NOUN
gujaf-217	109	28	,	,	PUNCT
gujaf-217	109	29	kanebo	kanebo	NOUN
gujaf-217	109	30	and	and	CCONJ
gujaf-217	109	31	livedoor	livedoor	ADJ
gujaf-217	109	32	(	(	PUNCT
gujaf-217	109	33	enomoto	enomoto	NOUN
gujaf-217	109	34	&	&	CCONJ
gujaf-217	109	35	yamaguch	yamaguch	PROPN
gujaf-217	109	36	,	,	PUNCT
gujaf-217	109	37	2017	2017	NUM
gujaf-217	109	38	;	;	PUNCT
gujaf-217	109	39	kerstein	kerstein	PROPN
gujaf-217	109	40	&	&	CCONJ
gujaf-217	109	41	rai	rai	PROPN
gujaf-217	109	42	,	,	PUNCT
gujaf-217	109	43	2018	2018	NUM
gujaf-217	109	44	)	)	PUNCT
gujaf-217	109	45	.	.	PUNCT
gujaf-217	110	1	a	a	DET
gujaf-217	110	2	number	number	NOUN
gujaf-217	110	3	of	of	ADP
gujaf-217	110	4	countries	country	NOUN
gujaf-217	110	5	require	require	VERB
gujaf-217	110	6	listed	list	VERB
gujaf-217	110	7	firms	firm	NOUN
gujaf-217	110	8	to	to	PART
gujaf-217	110	9	report	report	VERB
gujaf-217	110	10	their	their	PRON
gujaf-217	110	11	statements	statement	NOUN
gujaf-217	110	12	based	base	VERB
gujaf-217	110	13	on	on	ADP
gujaf-217	110	14	regulated	regulated	ADJ
gujaf-217	110	15	standards	standard	NOUN
gujaf-217	110	16	and	and	CCONJ
gujaf-217	110	17	policies	policy	NOUN
gujaf-217	110	18	,	,	PUNCT
gujaf-217	110	19	such	such	ADJ
gujaf-217	110	20	as	as	ADP
gujaf-217	110	21	the	the	DET
gujaf-217	110	22	international	international	ADJ
gujaf-217	110	23	financial	financial	ADJ
gujaf-217	110	24	reporting	reporting	NOUN
gujaf-217	110	25	standard	standard	PROPN
gujaf-217	110	26	(	(	PUNCT
gujaf-217	110	27	ifrs	ifrs	PROPN
gujaf-217	110	28	)	)	PUNCT
gujaf-217	110	29	.	.	PUNCT
gujaf-217	111	1	the	the	DET
gujaf-217	111	2	ifrs	ifrs	PROPN
gujaf-217	111	3	allows	allow	VERB
gujaf-217	111	4	flexible	flexible	ADJ
gujaf-217	111	5	in	in	ADP
gujaf-217	111	6	reporting	reporting	NOUN
gujaf-217	111	7	,	,	PUNCT
gujaf-217	111	8	which	which	PRON
gujaf-217	111	9	makes	make	VERB
gujaf-217	111	10	some	some	DET
gujaf-217	111	11	managers	manager	NOUN
gujaf-217	111	12	to	to	PART
gujaf-217	111	13	communicate	communicate	VERB
gujaf-217	111	14	bias	bias	NOUN
gujaf-217	111	15	earnings	earning	NOUN
gujaf-217	111	16	for	for	ADP
gujaf-217	111	17	their	their	PRON
gujaf-217	111	18	own	own	ADJ
gujaf-217	111	19	benefits	benefit	NOUN
gujaf-217	111	20	.	.	PUNCT
gujaf-217	112	1	ifrs	ifrs	NOUN
gujaf-217	112	2	gains	gain	NOUN
gujaf-217	112	3	popularity	popularity	NOUN
gujaf-217	112	4	when	when	SCONJ
gujaf-217	112	5	the	the	DET
gujaf-217	112	6	eu	eu	PROPN
gujaf-217	112	7	requires	require	VERB
gujaf-217	112	8	that	that	SCONJ
gujaf-217	112	9	all	all	DET
gujaf-217	112	10	listed	list	VERB
gujaf-217	112	11	companies	company	NOUN
gujaf-217	112	12	in	in	ADP
gujaf-217	112	13	member	member	NOUN
gujaf-217	112	14	countries	country	NOUN
gujaf-217	112	15	to	to	PART
gujaf-217	112	16	adopt	adopt	VERB
gujaf-217	112	17	and	and	CCONJ
gujaf-217	112	18	comply	comply	VERB
gujaf-217	112	19	with	with	ADP
gujaf-217	112	20	the	the	DET
gujaf-217	112	21	standards	standard	NOUN
gujaf-217	112	22	in	in	ADP
gujaf-217	112	23	presenting	present	VERB
gujaf-217	112	24	their	their	PRON
gujaf-217	112	25	consolidated	consolidated	ADJ
gujaf-217	112	26	accounts	account	NOUN
gujaf-217	112	27	from	from	ADP
gujaf-217	112	28	january	january	PROPN
gujaf-217	112	29	1	1	NUM
gujaf-217	112	30	,	,	PUNCT
gujaf-217	112	31	2005	2005	NUM
gujaf-217	112	32	.	.	PUNCT
gujaf-217	113	1	recent	recent	ADJ
gujaf-217	113	2	reports	report	NOUN
gujaf-217	113	3	show	show	VERB
gujaf-217	113	4	that	that	SCONJ
gujaf-217	113	5	about	about	ADV
gujaf-217	113	6	65	65	NUM
gujaf-217	113	7	percent	percent	NOUN
gujaf-217	113	8	of	of	ADP
gujaf-217	113	9	the	the	DET
gujaf-217	113	10	ifrs	ifrs	NOUN
gujaf-217	113	11	jurisdictions	jurisdiction	NOUN
gujaf-217	113	12	have	have	AUX
gujaf-217	113	13	converged	converge	VERB
gujaf-217	113	14	or	or	CCONJ
gujaf-217	113	15	adopted	adopt	VERB
gujaf-217	113	16	the	the	DET
gujaf-217	113	17	standard	standard	NOUN
gujaf-217	113	18	worldwide	worldwide	ADV
gujaf-217	113	19	(	(	PUNCT
gujaf-217	113	20	ifrs	ifrs	NOUN
gujaf-217	113	21	,	,	PUNCT
gujaf-217	113	22	2023a	2023a	NUM
gujaf-217	113	23	)	)	PUNCT
gujaf-217	113	24	.	.	PUNCT
gujaf-217	114	1	researchers	researcher	NOUN
gujaf-217	114	2	gusau	gusau	PROPN
gujaf-217	114	3	journal	journal	PROPN
gujaf-217	114	4	of	of	ADP
gujaf-217	114	5	accounting	accounting	NOUN
gujaf-217	114	6	and	and	CCONJ
gujaf-217	114	7	finance	finance	NOUN
gujaf-217	114	8	,	,	PUNCT
gujaf-217	114	9	vol	vol	NOUN
gujaf-217	114	10	.	.	PROPN
gujaf-217	114	11	4	4	NUM
gujaf-217	114	12	,	,	PUNCT
gujaf-217	114	13	issue	issue	NOUN
gujaf-217	114	14	1	1	NUM
gujaf-217	114	15	,	,	PUNCT
gujaf-217	114	16	april	april	PROPN
gujaf-217	114	17	,	,	PUNCT
gujaf-217	114	18	2023	2023	NUM
gujaf-217	114	19	277	277	NUM
gujaf-217	114	20	have	have	AUX
gujaf-217	114	21	conducted	conduct	VERB
gujaf-217	114	22	studies	study	NOUN
gujaf-217	114	23	on	on	ADP
gujaf-217	114	24	the	the	DET
gujaf-217	114	25	convergence	convergence	NOUN
gujaf-217	114	26	,	,	PUNCT
gujaf-217	114	27	adoption	adoption	NOUN
gujaf-217	114	28	,	,	PUNCT
gujaf-217	114	29	compliance	compliance	NOUN
gujaf-217	114	30	and	and	CCONJ
gujaf-217	114	31	consequence	consequence	NOUN
gujaf-217	114	32	of	of	ADP
gujaf-217	114	33	ifrs	ifrs	PROPN
gujaf-217	114	34	on	on	ADP
gujaf-217	114	35	organisation	organisation	NOUN
gujaf-217	114	36	(	(	PUNCT
gujaf-217	114	37	cho	cho	PROPN
gujaf-217	114	38	,	,	PUNCT
gujaf-217	114	39	kim	kim	PROPN
gujaf-217	114	40	et	et	PROPN
gujaf-217	114	41	al	al	PROPN
gujaf-217	114	42	.	.	PROPN
gujaf-217	114	43	,	,	PUNCT
gujaf-217	114	44	2021	2021	NUM
gujaf-217	114	45	;	;	PUNCT
gujaf-217	114	46	shruti	shruti	PROPN
gujaf-217	114	47	&	&	CCONJ
gujaf-217	114	48	thenmozhi	thenmozhi	PROPN
gujaf-217	114	49	,	,	PUNCT
gujaf-217	114	50	2023	2023	NUM
gujaf-217	114	51	)	)	PUNCT
gujaf-217	114	52	.	.	PUNCT
gujaf-217	115	1	there	there	PRON
gujaf-217	115	2	is	be	VERB
gujaf-217	115	3	evidence	evidence	NOUN
gujaf-217	115	4	that	that	SCONJ
gujaf-217	115	5	ifrs	ifrs	PROPN
gujaf-217	115	6	likely	likely	ADV
gujaf-217	115	7	impacts	impact	VERB
gujaf-217	115	8	accounting	account	VERB
gujaf-217	115	9	quality	quality	NOUN
gujaf-217	115	10	,	,	PUNCT
gujaf-217	115	11	and	and	CCONJ
gujaf-217	115	12	in	in	ADP
gujaf-217	115	13	particular	particular	ADJ
gujaf-217	115	14	,	,	PUNCT
gujaf-217	115	15	earnings	earning	NOUN
gujaf-217	115	16	management	management	NOUN
gujaf-217	115	17	(	(	PUNCT
gujaf-217	115	18	isaboke	isaboke	PROPN
gujaf-217	115	19	&	&	CCONJ
gujaf-217	115	20	chen	chen	PROPN
gujaf-217	115	21	,	,	PUNCT
gujaf-217	115	22	2019	2019	NUM
gujaf-217	115	23	;	;	PUNCT
gujaf-217	115	24	chimonaki	chimonaki	PROPN
gujaf-217	115	25	&	&	CCONJ
gujaf-217	115	26	konstantinos	konstantinos	PROPN
gujaf-217	115	27	,	,	PUNCT
gujaf-217	115	28	2020	2020	NUM
gujaf-217	115	29	;	;	PUNCT
gujaf-217	115	30	adedokun	adedokun	PROPN
gujaf-217	115	31	et	et	PROPN
gujaf-217	115	32	al	al	PROPN
gujaf-217	115	33	.	.	PROPN
gujaf-217	115	34	,	,	PUNCT
gujaf-217	115	35	2022	2022	NUM
gujaf-217	115	36	)	)	PUNCT
gujaf-217	115	37	.	.	PUNCT
gujaf-217	116	1	some	some	DET
gujaf-217	116	2	authors	author	NOUN
gujaf-217	116	3	examine	examine	VERB
gujaf-217	116	4	the	the	DET
gujaf-217	116	5	effect	effect	NOUN
gujaf-217	116	6	of	of	ADP
gujaf-217	116	7	accounting	accounting	NOUN
gujaf-217	116	8	policies	policy	NOUN
gujaf-217	116	9	and	and	CCONJ
gujaf-217	116	10	reporting	report	VERB
gujaf-217	116	11	framework	framework	NOUN
gujaf-217	116	12	in	in	ADP
gujaf-217	116	13	formation	formation	NOUN
gujaf-217	116	14	of	of	ADP
gujaf-217	116	15	discontinuity	discontinuity	NOUN
gujaf-217	116	16	(	(	PUNCT
gujaf-217	116	17	gilliam	gilliam	PROPN
gujaf-217	116	18	,	,	PUNCT
gujaf-217	116	19	heflin	heflin	PROPN
gujaf-217	116	20	,	,	PUNCT
gujaf-217	116	21	&	&	CCONJ
gujaf-217	116	22	paterson	paterson	PROPN
gujaf-217	116	23	,	,	PUNCT
gujaf-217	116	24	2015	2015	NUM
gujaf-217	116	25	;	;	PUNCT
gujaf-217	116	26	enomoto	enomoto	NOUN
gujaf-217	116	27	&	&	CCONJ
gujaf-217	116	28	yamaguchi	yamaguchi	PROPN
gujaf-217	116	29	,	,	PUNCT
gujaf-217	116	30	2017	2017	NUM
gujaf-217	116	31	;	;	PUNCT
gujaf-217	116	32	trimble	trimble	ADJ
gujaf-217	116	33	,	,	PUNCT
gujaf-217	116	34	2018	2018	NUM
gujaf-217	116	35	;	;	PUNCT
gujaf-217	116	36	piosik	piosik	NOUN
gujaf-217	116	37	,	,	PUNCT
gujaf-217	116	38	2021	2021	NUM
gujaf-217	116	39	)	)	PUNCT
gujaf-217	116	40	.	.	PUNCT
gujaf-217	117	1	before	before	ADP
gujaf-217	117	2	ifrs	ifrs	NOUN
gujaf-217	117	3	-	-	PUNCT
gujaf-217	117	4	adoption	adoption	NOUN
gujaf-217	117	5	,	,	PUNCT
gujaf-217	117	6	the	the	DET
gujaf-217	117	7	financial	financial	ADJ
gujaf-217	117	8	reporting	reporting	NOUN
gujaf-217	117	9	council	council	PROPN
gujaf-217	117	10	in	in	ADP
gujaf-217	117	11	nigeria	nigeria	PROPN
gujaf-217	117	12	(	(	PUNCT
gujaf-217	117	13	frcn	frcn	PROPN
gujaf-217	117	14	)	)	PUNCT
gujaf-217	117	15	permits	permit	VERB
gujaf-217	117	16	firms	firm	NOUN
gujaf-217	117	17	to	to	PART
gujaf-217	117	18	use	use	VERB
gujaf-217	117	19	the	the	DET
gujaf-217	117	20	nigeria	nigeria	PROPN
gujaf-217	117	21	gaap	gaap	PROPN
gujaf-217	117	22	(	(	PUNCT
gujaf-217	117	23	n	n	CCONJ
gujaf-217	117	24	-	-	PUNCT
gujaf-217	117	25	gaap	gaap	NOUN
gujaf-217	117	26	)	)	PUNCT
gujaf-217	117	27	.	.	PUNCT
gujaf-217	118	1	in	in	ADP
gujaf-217	118	2	july	july	PROPN
gujaf-217	118	3	2010	2010	NUM
gujaf-217	118	4	,	,	PUNCT
gujaf-217	118	5	the	the	DET
gujaf-217	118	6	government	government	NOUN
gujaf-217	118	7	ordered	order	VERB
gujaf-217	118	8	quoted	quote	VERB
gujaf-217	118	9	firms	firm	NOUN
gujaf-217	118	10	to	to	PART
gujaf-217	118	11	set	set	VERB
gujaf-217	118	12	up	up	ADP
gujaf-217	118	13	financial	financial	ADJ
gujaf-217	118	14	reports	report	NOUN
gujaf-217	118	15	through	through	ADP
gujaf-217	118	16	the	the	DET
gujaf-217	118	17	ifrs	ifrs	NOUN
gujaf-217	118	18	effective	effective	ADJ
gujaf-217	118	19	from	from	ADP
gujaf-217	118	20	january	january	PROPN
gujaf-217	118	21	1	1	NUM
gujaf-217	118	22	,	,	PUNCT
gujaf-217	118	23	2012	2012	NUM
gujaf-217	118	24	(	(	PUNCT
gujaf-217	118	25	ifrs	ifrs	NOUN
gujaf-217	118	26	,	,	PUNCT
gujaf-217	118	27	2023b	2023b	NUM
gujaf-217	118	28	,	,	PUNCT
gujaf-217	118	29	2023c	2023c	NUM
gujaf-217	118	30	)	)	PUNCT
gujaf-217	118	31	.	.	PUNCT
gujaf-217	119	1	many	many	ADJ
gujaf-217	119	2	prominent	prominent	ADJ
gujaf-217	119	3	cases	case	NOUN
gujaf-217	119	4	of	of	ADP
gujaf-217	119	5	financial	financial	ADJ
gujaf-217	119	6	scandals	scandal	NOUN
gujaf-217	119	7	have	have	AUX
gujaf-217	119	8	been	be	AUX
gujaf-217	119	9	reported	report	VERB
gujaf-217	119	10	for	for	ADP
gujaf-217	119	11	nigeria	nigeria	PROPN
gujaf-217	119	12	,	,	PUNCT
gujaf-217	119	13	but	but	CCONJ
gujaf-217	119	14	so	so	ADV
gujaf-217	119	15	far	far	ADV
gujaf-217	119	16	empirical	empirical	ADJ
gujaf-217	119	17	evidence	evidence	NOUN
gujaf-217	119	18	to	to	PART
gujaf-217	119	19	investigate	investigate	VERB
gujaf-217	119	20	the	the	DET
gujaf-217	119	21	link	link	NOUN
gujaf-217	119	22	with	with	ADP
gujaf-217	119	23	ifrs	ifrs	PROPN
gujaf-217	119	24	are	be	AUX
gujaf-217	119	25	based	base	VERB
gujaf-217	119	26	on	on	ADP
gujaf-217	119	27	discretionary	discretionary	ADJ
gujaf-217	119	28	accrual	accrual	ADJ
gujaf-217	119	29	’s	’s	PART
gujaf-217	119	30	earnings	earning	NOUN
gujaf-217	119	31	management	management	NOUN
gujaf-217	119	32	(	(	PUNCT
gujaf-217	119	33	adedokun	adedokun	NOUN
gujaf-217	119	34	et	et	PROPN
gujaf-217	119	35	al	al	PROPN
gujaf-217	119	36	.	.	PROPN
gujaf-217	119	37	,	,	PUNCT
gujaf-217	119	38	2022	2022	NUM
gujaf-217	119	39	;	;	PUNCT
gujaf-217	119	40	kajola	kajola	PROPN
gujaf-217	119	41	et	et	PROPN
gujaf-217	119	42	al	al	PROPN
gujaf-217	119	43	.	.	PROPN
gujaf-217	119	44	,	,	PUNCT
gujaf-217	119	45	2020	2020	NUM
gujaf-217	119	46	;	;	PUNCT
gujaf-217	119	47	madugba	madugba	PROPN
gujaf-217	119	48	&	&	CCONJ
gujaf-217	119	49	ogbonnaya	ogbonnaya	PROPN
gujaf-217	119	50	,	,	PUNCT
gujaf-217	119	51	2017	2017	NUM
gujaf-217	119	52	;	;	PUNCT
gujaf-217	119	53	olayinka	olayinka	PROPN
gujaf-217	119	54	et	et	PROPN
gujaf-217	119	55	al	al	PROPN
gujaf-217	119	56	.	.	PROPN
gujaf-217	119	57	,	,	PUNCT
gujaf-217	119	58	2017	2017	NUM
gujaf-217	119	59	)	)	PUNCT
gujaf-217	119	60	.	.	PUNCT
gujaf-217	120	1	in	in	ADP
gujaf-217	120	2	relation	relation	NOUN
gujaf-217	120	3	to	to	ADP
gujaf-217	120	4	the	the	DET
gujaf-217	120	5	ifrs	ifrs	PROPN
gujaf-217	120	6	adoption	adoption	NOUN
gujaf-217	120	7	in	in	ADP
gujaf-217	120	8	nigeria	nigeria	PROPN
gujaf-217	120	9	,	,	PUNCT
gujaf-217	120	10	the	the	DET
gujaf-217	120	11	paper	paper	NOUN
gujaf-217	120	12	examines	examine	VERB
gujaf-217	120	13	the	the	DET
gujaf-217	120	14	discontinuity	discontinuity	NOUN
gujaf-217	120	15	evidence	evidence	NOUN
gujaf-217	120	16	by	by	ADP
gujaf-217	120	17	focusing	focus	VERB
gujaf-217	120	18	on	on	ADP
gujaf-217	120	19	whether	whether	SCONJ
gujaf-217	120	20	the	the	DET
gujaf-217	120	21	adoption	adoption	NOUN
gujaf-217	120	22	has	have	AUX
gujaf-217	120	23	triggered	trigger	VERB
gujaf-217	120	24	discontinuities	discontinuity	NOUN
gujaf-217	120	25	on	on	ADP
gujaf-217	120	26	earnings	earning	NOUN
gujaf-217	120	27	distributions	distribution	NOUN
gujaf-217	120	28	.	.	PUNCT
gujaf-217	121	1	providing	provide	VERB
gujaf-217	121	2	the	the	DET
gujaf-217	121	3	evidence	evidence	NOUN
gujaf-217	121	4	of	of	ADP
gujaf-217	121	5	discontinuity	discontinuity	NOUN
gujaf-217	121	6	provides	provide	VERB
gujaf-217	121	7	a	a	DET
gujaf-217	121	8	unique	unique	ADJ
gujaf-217	121	9	research	research	NOUN
gujaf-217	121	10	view	view	NOUN
gujaf-217	121	11	for	for	ADP
gujaf-217	121	12	discontinuity	discontinuity	NOUN
gujaf-217	121	13	-	-	PUNCT
gujaf-217	121	14	related	relate	VERB
gujaf-217	121	15	literature	literature	NOUN
gujaf-217	121	16	because	because	SCONJ
gujaf-217	121	17	currently	currently	ADV
gujaf-217	121	18	,	,	PUNCT
gujaf-217	121	19	there	there	PRON
gujaf-217	121	20	is	be	VERB
gujaf-217	121	21	no	no	DET
gujaf-217	121	22	known	know	VERB
gujaf-217	121	23	study	study	NOUN
gujaf-217	121	24	that	that	PRON
gujaf-217	121	25	has	have	AUX
gujaf-217	121	26	attempted	attempt	VERB
gujaf-217	121	27	the	the	DET
gujaf-217	121	28	aim	aim	NOUN
gujaf-217	121	29	for	for	ADP
gujaf-217	121	30	the	the	DET
gujaf-217	121	31	country	country	NOUN
gujaf-217	121	32	’s	’s	PART
gujaf-217	121	33	sample	sample	NOUN
gujaf-217	121	34	.	.	PUNCT
gujaf-217	122	1	hence	hence	ADV
gujaf-217	122	2	,	,	PUNCT
gujaf-217	122	3	discontinuity	discontinuity	NOUN
gujaf-217	122	4	evidence	evidence	NOUN
gujaf-217	122	5	will	will	AUX
gujaf-217	122	6	provide	provide	VERB
gujaf-217	122	7	guidance	guidance	NOUN
gujaf-217	122	8	for	for	ADP
gujaf-217	122	9	policy	policy	NOUN
gujaf-217	122	10	formulation	formulation	NOUN
gujaf-217	122	11	on	on	ADP
gujaf-217	122	12	the	the	DET
gujaf-217	122	13	capital	capital	NOUN
gujaf-217	122	14	market	market	NOUN
gujaf-217	122	15	.	.	PUNCT
gujaf-217	123	1	the	the	DET
gujaf-217	123	2	findings	finding	NOUN
gujaf-217	123	3	suppose	suppose	VERB
gujaf-217	123	4	evidence	evidence	NOUN
gujaf-217	123	5	for	for	ADP
gujaf-217	123	6	increase	increase	NOUN
gujaf-217	123	7	in	in	ADP
gujaf-217	123	8	discontinuity	discontinuity	NOUN
gujaf-217	123	9	,	,	PUNCT
gujaf-217	123	10	indicating	indicate	VERB
gujaf-217	123	11	increased	increase	VERB
gujaf-217	123	12	in	in	ADP
gujaf-217	123	13	small	small	ADJ
gujaf-217	123	14	profits	profit	NOUN
gujaf-217	123	15	’	'	PUNCT
gujaf-217	123	16	earnings	earning	NOUN
gujaf-217	123	17	management	management	NOUN
gujaf-217	123	18	,	,	PUNCT
gujaf-217	123	19	after	after	ADP
gujaf-217	123	20	the	the	DET
gujaf-217	123	21	adoption	adoption	NOUN
gujaf-217	123	22	of	of	ADP
gujaf-217	123	23	ifrs	ifrs	PROPN
gujaf-217	123	24	.	.	PUNCT
gujaf-217	124	1	contrary	contrary	PROPN
gujaf-217	124	2	,	,	PUNCT
gujaf-217	124	3	the	the	DET
gujaf-217	124	4	evidence	evidence	NOUN
gujaf-217	124	5	is	be	AUX
gujaf-217	124	6	not	not	PART
gujaf-217	124	7	sufficient	sufficient	ADJ
gujaf-217	124	8	to	to	PART
gujaf-217	124	9	conclude	conclude	VERB
gujaf-217	124	10	that	that	SCONJ
gujaf-217	124	11	the	the	DET
gujaf-217	124	12	discontinuity	discontinuity	NOUN
gujaf-217	124	13	has	have	AUX
gujaf-217	124	14	increase	increase	VERB
gujaf-217	124	15	for	for	ADP
gujaf-217	124	16	the	the	DET
gujaf-217	124	17	earnings	earning	NOUN
gujaf-217	124	18	-	-	PUNCT
gujaf-217	124	19	change	change	NOUN
gujaf-217	124	20	.	.	PUNCT
gujaf-217	125	1	it	it	PRON
gujaf-217	125	2	can	can	AUX
gujaf-217	125	3	be	be	AUX
gujaf-217	125	4	argued	argue	VERB
gujaf-217	125	5	that	that	SCONJ
gujaf-217	125	6	the	the	DET
gujaf-217	125	7	ifrs	ifrs	NOUN
gujaf-217	125	8	has	have	AUX
gujaf-217	125	9	not	not	PART
gujaf-217	125	10	achieve	achieve	VERB
gujaf-217	125	11	much	much	ADJ
gujaf-217	125	12	in	in	ADP
gujaf-217	125	13	ensuring	ensure	VERB
gujaf-217	125	14	firms	firm	NOUN
gujaf-217	125	15	are	be	AUX
gujaf-217	125	16	monitored	monitor	VERB
gujaf-217	125	17	against	against	ADP
gujaf-217	125	18	earnings	earning	NOUN
gujaf-217	125	19	management	management	NOUN
gujaf-217	125	20	to	to	PART
gujaf-217	125	21	avoid	avoid	VERB
gujaf-217	125	22	losses	loss	NOUN
gujaf-217	125	23	.	.	PUNCT
gujaf-217	126	1	for	for	ADP
gujaf-217	126	2	the	the	DET
gujaf-217	126	3	remainder	remainder	NOUN
gujaf-217	126	4	of	of	ADP
gujaf-217	126	5	the	the	DET
gujaf-217	126	6	work	work	NOUN
gujaf-217	126	7	,	,	PUNCT
gujaf-217	126	8	section	section	NOUN
gujaf-217	126	9	2	2	NUM
gujaf-217	126	10	,	,	PUNCT
gujaf-217	126	11	3	3	NUM
gujaf-217	126	12	,	,	PUNCT
gujaf-217	126	13	4	4	NUM
gujaf-217	126	14	and	and	CCONJ
gujaf-217	126	15	5	5	NUM
gujaf-217	126	16	,	,	PUNCT
gujaf-217	126	17	accordingly	accordingly	ADV
gujaf-217	126	18	,	,	PUNCT
gujaf-217	126	19	provide	provide	VERB
gujaf-217	126	20	the	the	DET
gujaf-217	126	21	literature	literature	NOUN
gujaf-217	126	22	review	review	NOUN
gujaf-217	126	23	and	and	CCONJ
gujaf-217	126	24	hypotheses	hypothesis	NOUN
gujaf-217	126	25	,	,	PUNCT
gujaf-217	126	26	the	the	DET
gujaf-217	126	27	data	datum	NOUN
gujaf-217	126	28	and	and	CCONJ
gujaf-217	126	29	methodology	methodology	NOUN
gujaf-217	126	30	,	,	PUNCT
gujaf-217	126	31	the	the	DET
gujaf-217	126	32	results	result	NOUN
gujaf-217	126	33	and	and	CCONJ
gujaf-217	126	34	conclusions	conclusion	NOUN
gujaf-217	126	35	.	.	PUNCT
gujaf-217	127	1	2	2	X
gujaf-217	127	2	.	.	X
gujaf-217	127	3	literature	literature	NOUN
gujaf-217	127	4	evidence	evidence	NOUN
gujaf-217	127	5	existing	exist	VERB
gujaf-217	127	6	evidences	evidence	NOUN
gujaf-217	127	7	on	on	ADP
gujaf-217	127	8	earnings	earning	NOUN
gujaf-217	127	9	discontinuity	discontinuity	NOUN
gujaf-217	127	10	focus	focus	NOUN
gujaf-217	127	11	on	on	ADP
gujaf-217	127	12	different	different	ADJ
gujaf-217	127	13	areas	area	NOUN
gujaf-217	127	14	.	.	PUNCT
gujaf-217	128	1	earlier	early	ADJ
gujaf-217	128	2	studies	study	NOUN
gujaf-217	128	3	show	show	VERB
gujaf-217	128	4	that	that	SCONJ
gujaf-217	128	5	the	the	DET
gujaf-217	128	6	discontinuity	discontinuity	NOUN
gujaf-217	128	7	is	be	AUX
gujaf-217	128	8	due	due	ADJ
gujaf-217	128	9	to	to	ADP
gujaf-217	128	10	managers	manager	NOUN
gujaf-217	128	11	’	'	PUNCT
gujaf-217	128	12	manipulations	manipulation	NOUN
gujaf-217	128	13	of	of	ADP
gujaf-217	128	14	earnings	earning	NOUN
gujaf-217	128	15	to	to	PART
gujaf-217	128	16	avoid	avoid	VERB
gujaf-217	128	17	losses	loss	NOUN
gujaf-217	128	18	(	(	PUNCT
gujaf-217	128	19	beatty	beatty	PROPN
gujaf-217	128	20	et	et	PROPN
gujaf-217	128	21	al	al	PROPN
gujaf-217	128	22	.	.	PROPN
gujaf-217	128	23	,	,	PUNCT
gujaf-217	128	24	2002	2002	NUM
gujaf-217	128	25	;	;	PUNCT
gujaf-217	128	26	hayn	hayn	NOUN
gujaf-217	128	27	,	,	PUNCT
gujaf-217	128	28	1995	1995	NUM
gujaf-217	128	29	)	)	PUNCT
gujaf-217	128	30	.	.	PUNCT
gujaf-217	129	1	there	there	PRON
gujaf-217	129	2	is	be	VERB
gujaf-217	129	3	discontinuity	discontinuity	NOUN
gujaf-217	129	4	in	in	ADP
gujaf-217	129	5	forecast	forecast	NOUN
gujaf-217	129	6	(	(	PUNCT
gujaf-217	129	7	error	error	NOUN
gujaf-217	129	8	)	)	PUNCT
gujaf-217	129	9	distribution	distribution	NOUN
gujaf-217	129	10	,	,	PUNCT
gujaf-217	129	11	supposing	suppose	VERB
gujaf-217	129	12	firms	firm	NOUN
gujaf-217	129	13	manipulate	manipulate	VERB
gujaf-217	129	14	earnings	earning	NOUN
gujaf-217	129	15	to	to	PART
gujaf-217	129	16	attain	attain	VERB
gujaf-217	129	17	analysts	analyst	NOUN
gujaf-217	129	18	’	’	PART
gujaf-217	129	19	forecast	forecast	NOUN
gujaf-217	129	20	earnings	earning	NOUN
gujaf-217	129	21	(	(	PUNCT
gujaf-217	129	22	donelson	donelson	PROPN
gujaf-217	129	23	et	et	PROPN
gujaf-217	129	24	al	al	PROPN
gujaf-217	129	25	.	.	PROPN
gujaf-217	129	26	,	,	PUNCT
gujaf-217	129	27	2013	2013	NUM
gujaf-217	129	28	;	;	PUNCT
gujaf-217	129	29	koh	koh	PROPN
gujaf-217	129	30	et	et	PROPN
gujaf-217	129	31	al	al	PROPN
gujaf-217	129	32	.	.	PROPN
gujaf-217	129	33	,	,	PUNCT
gujaf-217	129	34	2008	2008	NUM
gujaf-217	129	35	)	)	PUNCT
gujaf-217	129	36	.	.	PUNCT
gujaf-217	130	1	a	a	DET
gujaf-217	130	2	strand	strand	NOUN
gujaf-217	130	3	of	of	ADP
gujaf-217	130	4	studies	study	NOUN
gujaf-217	130	5	assumes	assume	VERB
gujaf-217	130	6	that	that	SCONJ
gujaf-217	130	7	the	the	DET
gujaf-217	130	8	discontinuity	discontinuity	NOUN
gujaf-217	130	9	depends	depend	VERB
gujaf-217	130	10	on	on	ADP
gujaf-217	130	11	the	the	DET
gujaf-217	130	12	earnings	earning	NOUN
gujaf-217	130	13	metrics	metric	NOUN
gujaf-217	130	14	used	use	VERB
gujaf-217	130	15	(	(	PUNCT
gujaf-217	130	16	durtschi	durtschi	PROPN
gujaf-217	130	17	&	&	CCONJ
gujaf-217	130	18	easton	easton	PROPN
gujaf-217	130	19	,	,	PUNCT
gujaf-217	130	20	2005	2005	NUM
gujaf-217	130	21	;	;	PUNCT
gujaf-217	131	1	https://www.sciencedirect.com/science/article/abs/pii/s1061951818302118	https://www.sciencedirect.com/science/article/abs/pii/s1061951818302118	PROPN
gujaf-217	131	2	#	#	NOUN
gujaf-217	131	3	!	!	PUNCT
gujaf-217	132	1	gusau	gusau	PROPN
gujaf-217	132	2	journal	journal	PROPN
gujaf-217	132	3	of	of	ADP
gujaf-217	132	4	accounting	accounting	NOUN
gujaf-217	132	5	and	and	CCONJ
gujaf-217	132	6	finance	finance	NOUN
gujaf-217	132	7	,	,	PUNCT
gujaf-217	132	8	vol	vol	NOUN
gujaf-217	132	9	.	.	PROPN
gujaf-217	132	10	4	4	NUM
gujaf-217	132	11	,	,	PUNCT
gujaf-217	132	12	issue	issue	NOUN
gujaf-217	132	13	1	1	NUM
gujaf-217	132	14	,	,	PUNCT
gujaf-217	132	15	april	april	PROPN
gujaf-217	132	16	,	,	PUNCT
gujaf-217	132	17	2023	2023	NUM
gujaf-217	132	18	278	278	NUM
gujaf-217	132	19	2009	2009	NUM
gujaf-217	132	20	)	)	PUNCT
gujaf-217	132	21	.	.	PUNCT
gujaf-217	133	1	relative	relative	ADJ
gujaf-217	133	2	to	to	ADP
gujaf-217	133	3	smoothness	smoothness	NOUN
gujaf-217	133	4	in	in	ADP
gujaf-217	133	5	earnings	earning	NOUN
gujaf-217	133	6	distributions	distribution	NOUN
gujaf-217	133	7	,	,	PUNCT
gujaf-217	133	8	the	the	DET
gujaf-217	133	9	various	various	ADJ
gujaf-217	133	10	studies	study	NOUN
gujaf-217	133	11	provide	provide	VERB
gujaf-217	133	12	extensive	extensive	ADJ
gujaf-217	133	13	evidence	evidence	NOUN
gujaf-217	133	14	on	on	ADP
gujaf-217	133	15	two	two	NUM
gujaf-217	133	16	main	main	ADJ
gujaf-217	133	17	earnings	earning	NOUN
gujaf-217	133	18	thresholds	threshold	NOUN
gujaf-217	133	19	,	,	PUNCT
gujaf-217	133	20	which	which	PRON
gujaf-217	133	21	include	include	VERB
gujaf-217	133	22	the	the	DET
gujaf-217	133	23	profit	profit	NOUN
gujaf-217	133	24	/	/	SYM
gujaf-217	133	25	loss	loss	NOUN
gujaf-217	133	26	benchmark	benchmark	NOUN
gujaf-217	133	27	(	(	PUNCT
gujaf-217	133	28	enomoto	enomoto	NOUN
gujaf-217	133	29	&	&	CCONJ
gujaf-217	133	30	yamaguchi	yamaguchi	PROPN
gujaf-217	133	31	,	,	PUNCT
gujaf-217	133	32	201	201	NUM
gujaf-217	133	33	;	;	PUNCT
gujaf-217	133	34	pududu	pududu	PROPN
gujaf-217	133	35	&	&	CCONJ
gujaf-217	133	36	de	de	PROPN
gujaf-217	133	37	-	-	NOUN
gujaf-217	133	38	villiers	villier	NOUN
gujaf-217	133	39	,	,	PUNCT
gujaf-217	133	40	2016	2016	NUM
gujaf-217	133	41	;)	;)	PUNCT
gujaf-217	133	42	and	and	CCONJ
gujaf-217	133	43	earnings	earning	NOUN
gujaf-217	133	44	from	from	ADP
gujaf-217	133	45	preceding	precede	VERB
gujaf-217	133	46	-	-	PUNCT
gujaf-217	133	47	year	year	NOUN
gujaf-217	133	48	(	(	PUNCT
gujaf-217	133	49	donelson	donelson	PROPN
gujaf-217	133	50	et	et	PROPN
gujaf-217	133	51	al	al	PROPN
gujaf-217	133	52	.	.	PROPN
gujaf-217	133	53	,	,	PUNCT
gujaf-217	133	54	2013	2013	NUM
gujaf-217	133	55	;	;	PUNCT
gujaf-217	133	56	enomoto	enomoto	NOUN
gujaf-217	133	57	&	&	CCONJ
gujaf-217	133	58	yamaguchi	yamaguchi	PROPN
gujaf-217	133	59	,	,	PUNCT
gujaf-217	133	60	2017	2017	NUM
gujaf-217	133	61	)	)	PUNCT
gujaf-217	133	62	.	.	PUNCT
gujaf-217	134	1	for	for	ADP
gujaf-217	134	2	studies	study	NOUN
gujaf-217	134	3	that	that	PRON
gujaf-217	134	4	consider	consider	VERB
gujaf-217	134	5	analyst	analyst	NOUN
gujaf-217	134	6	forecast	forecast	NOUN
gujaf-217	134	7	errors	error	NOUN
gujaf-217	134	8	,	,	PUNCT
gujaf-217	134	9	koh	koh	PROPN
gujaf-217	134	10	et	et	PROPN
gujaf-217	134	11	al	al	PROPN
gujaf-217	134	12	.	.	PROPN
gujaf-217	135	1	(	(	PUNCT
gujaf-217	135	2	2008	2008	NUM
gujaf-217	135	3	)	)	PUNCT
gujaf-217	135	4	show	show	VERB
gujaf-217	135	5	that	that	SCONJ
gujaf-217	135	6	managers	manager	NOUN
gujaf-217	135	7	’	'	PUNCT
gujaf-217	135	8	dependence	dependence	NOUN
gujaf-217	135	9	on	on	ADP
gujaf-217	135	10	income	income	NOUN
gujaf-217	135	11	-	-	PUNCT
gujaf-217	135	12	increasing	increase	VERB
gujaf-217	135	13	accruals	accrual	NOUN
gujaf-217	135	14	(	(	PUNCT
gujaf-217	135	15	positive	positive	ADJ
gujaf-217	135	16	earnings	earning	NOUN
gujaf-217	135	17	)	)	PUNCT
gujaf-217	135	18	to	to	PART
gujaf-217	135	19	meet	meet	VERB
gujaf-217	135	20	analyst	analyst	NOUN
gujaf-217	135	21	forecasts	forecast	NOUN
gujaf-217	135	22	declined	decline	VERB
gujaf-217	135	23	in	in	ADP
gujaf-217	135	24	the	the	DET
gujaf-217	135	25	post	post	ADJ
gujaf-217	135	26	-	-	ADJ
gujaf-217	135	27	sox	sox	ADJ
gujaf-217	135	28	/	/	SYM
gujaf-217	135	29	scandals	scandal	NOUN
gujaf-217	135	30	periods	period	NOUN
gujaf-217	135	31	compare	compare	VERB
gujaf-217	135	32	to	to	ADP
gujaf-217	135	33	the	the	DET
gujaf-217	135	34	prescandals	prescandal	NOUN
gujaf-217	135	35	period	period	NOUN
gujaf-217	135	36	(	(	PUNCT
gujaf-217	135	37	1987q1	1987q1	NOUN
gujaf-217	135	38	-	-	NOUN
gujaf-217	135	39	2001q2	2001q2	NUM
gujaf-217	135	40	)	)	PUNCT
gujaf-217	135	41	.	.	PUNCT
gujaf-217	136	1	bartov	bartov	PROPN
gujaf-217	136	2	and	and	CCONJ
gujaf-217	136	3	cohen	cohen	PROPN
gujaf-217	136	4	(	(	PUNCT
gujaf-217	136	5	2009	2009	NUM
gujaf-217	136	6	)	)	PUNCT
gujaf-217	136	7	examine	examine	VERB
gujaf-217	136	8	fraud	fraud	NOUN
gujaf-217	136	9	cases	case	NOUN
gujaf-217	136	10	in	in	ADP
gujaf-217	136	11	the	the	DET
gujaf-217	136	12	u.s	u.s	PROPN
gujaf-217	136	13	.	.	PROPN
gujaf-217	136	14	firms	firm	NOUN
gujaf-217	136	15	between	between	ADP
gujaf-217	136	16	1996	1996	NUM
gujaf-217	136	17	and	and	CCONJ
gujaf-217	136	18	2004	2004	NUM
gujaf-217	136	19	and	and	CCONJ
gujaf-217	136	20	find	find	VERB
gujaf-217	136	21	an	an	DET
gujaf-217	136	22	overall	overall	ADJ
gujaf-217	136	23	fall	fall	NOUN
gujaf-217	136	24	in	in	ADP
gujaf-217	136	25	practice	practice	NOUN
gujaf-217	136	26	of	of	ADP
gujaf-217	136	27	beating	beat	VERB
gujaf-217	136	28	analyst	analyst	NOUN
gujaf-217	136	29	forecasts	forecast	NOUN
gujaf-217	136	30	in	in	ADP
gujaf-217	136	31	post	post	ADJ
gujaf-217	136	32	-	-	ADJ
gujaf-217	136	33	sox	sox	ADJ
gujaf-217	136	34	period	period	NOUN
gujaf-217	136	35	(	(	PUNCT
gujaf-217	136	36	2002q3	2002q3	NUM
gujaf-217	136	37	to	to	ADP
gujaf-217	136	38	2006q4	2006q4	NUM
gujaf-217	136	39	)	)	PUNCT
gujaf-217	136	40	relative	relative	ADJ
gujaf-217	136	41	to	to	ADP
gujaf-217	136	42	the	the	DET
gujaf-217	136	43	late	late	ADJ
gujaf-217	136	44	pre	pre	ADJ
gujaf-217	136	45	-	-	ADJ
gujaf-217	136	46	sox	sox	ADJ
gujaf-217	136	47	regime	regime	NOUN
gujaf-217	136	48	(	(	PUNCT
gujaf-217	136	49	1994q1	1994q1	NUM
gujaf-217	136	50	to	to	ADP
gujaf-217	136	51	2001q2	2001q2	NUM
gujaf-217	136	52	)	)	PUNCT
gujaf-217	136	53	.	.	PUNCT
gujaf-217	137	1	donelson	donelson	PROPN
gujaf-217	137	2	et	et	PROPN
gujaf-217	137	3	al	al	PROPN
gujaf-217	137	4	.	.	PROPN
gujaf-217	138	1	(	(	PUNCT
gujaf-217	138	2	2013	2013	NUM
gujaf-217	138	3	)	)	PUNCT
gujaf-217	138	4	use	use	VERB
gujaf-217	138	5	restated	restate	VERB
gujaf-217	138	6	earnings	earning	NOUN
gujaf-217	138	7	to	to	PART
gujaf-217	138	8	provide	provide	VERB
gujaf-217	138	9	evidence	evidence	NOUN
gujaf-217	138	10	of	of	ADP
gujaf-217	138	11	earning	earn	VERB
gujaf-217	138	12	discontinuity	discontinuity	NOUN
gujaf-217	138	13	to	to	ADP
gujaf-217	138	14	earnings	earning	NOUN
gujaf-217	138	15	management	management	NOUN
gujaf-217	138	16	via	via	ADP
gujaf-217	138	17	comparing	compare	VERB
gujaf-217	138	18	distribution	distribution	NOUN
gujaf-217	138	19	of	of	ADP
gujaf-217	138	20	restated	restate	VERB
gujaf-217	138	21	and	and	CCONJ
gujaf-217	138	22	originally	originally	ADV
gujaf-217	138	23	-	-	PUNCT
gujaf-217	138	24	reported	report	VERB
gujaf-217	138	25	earnings	earning	NOUN
gujaf-217	138	26	of	of	ADP
gujaf-217	138	27	listed	list	VERB
gujaf-217	138	28	firms	firm	NOUN
gujaf-217	138	29	that	that	PRON
gujaf-217	138	30	resolve	resolve	VERB
gujaf-217	138	31	accounting	accounting	NOUN
gujaf-217	138	32	-	-	PUNCT
gujaf-217	138	33	linked	link	VERB
gujaf-217	138	34	securities	security	NOUN
gujaf-217	138	35	litigation	litigation	NOUN
gujaf-217	138	36	and	and	CCONJ
gujaf-217	138	37	restate	restate	ADJ
gujaf-217	138	38	managed	manage	VERB
gujaf-217	138	39	earnings	earning	NOUN
gujaf-217	138	40	from	from	ADP
gujaf-217	138	41	alleged	allege	VERB
gujaf-217	138	42	local	local	ADJ
gujaf-217	138	43	gaap	gaap	NOUN
gujaf-217	138	44	violation	violation	NOUN
gujaf-217	138	45	period	period	NOUN
gujaf-217	138	46	.	.	PUNCT
gujaf-217	139	1	the	the	DET
gujaf-217	139	2	study	study	NOUN
gujaf-217	139	3	found	find	VERB
gujaf-217	139	4	that	that	SCONJ
gujaf-217	139	5	the	the	DET
gujaf-217	139	6	kinks	kink	NOUN
gujaf-217	139	7	are	be	AUX
gujaf-217	139	8	present	present	ADJ
gujaf-217	139	9	in	in	ADP
gujaf-217	139	10	the	the	DET
gujaf-217	139	11	originally	originally	ADV
gujaf-217	139	12	-	-	PUNCT
gujaf-217	139	13	reported	report	VERB
gujaf-217	139	14	earnings	earning	NOUN
gujaf-217	139	15	but	but	CCONJ
gujaf-217	139	16	absence	absence	NOUN
gujaf-217	139	17	in	in	ADP
gujaf-217	139	18	the	the	DET
gujaf-217	139	19	earnings	earning	NOUN
gujaf-217	139	20	distribution	distribution	NOUN
gujaf-217	139	21	of	of	ADP
gujaf-217	139	22	earnings	earning	NOUN
gujaf-217	139	23	levels	level	NOUN
gujaf-217	139	24	,	,	PUNCT
gujaf-217	139	25	earnings	earning	NOUN
gujaf-217	139	26	surprise	surprise	NOUN
gujaf-217	139	27	and	and	CCONJ
gujaf-217	139	28	analyst	analyst	NOUN
gujaf-217	139	29	forecast	forecast	NOUN
gujaf-217	139	30	errors	error	NOUN
gujaf-217	139	31	using	use	VERB
gujaf-217	139	32	the	the	DET
gujaf-217	139	33	restated	restate	VERB
gujaf-217	139	34	earnings	earning	NOUN
gujaf-217	139	35	.	.	PUNCT
gujaf-217	140	1	some	some	DET
gujaf-217	140	2	studies	study	NOUN
gujaf-217	140	3	examine	examine	VERB
gujaf-217	140	4	whether	whether	SCONJ
gujaf-217	140	5	accounting	accounting	NOUN
gujaf-217	140	6	policies	policy	NOUN
gujaf-217	140	7	or	or	CCONJ
gujaf-217	140	8	frameworks	framework	NOUN
gujaf-217	140	9	are	be	AUX
gujaf-217	140	10	responsible	responsible	ADJ
gujaf-217	140	11	for	for	ADP
gujaf-217	140	12	the	the	DET
gujaf-217	140	13	discontinuities	discontinuity	NOUN
gujaf-217	140	14	on	on	ADP
gujaf-217	140	15	earnings	earning	NOUN
gujaf-217	140	16	distribution	distribution	NOUN
gujaf-217	140	17	(	(	PUNCT
gujaf-217	140	18	bird	bird	NOUN
gujaf-217	140	19	et	et	PROPN
gujaf-217	140	20	al	al	PROPN
gujaf-217	140	21	.	.	PROPN
gujaf-217	140	22	,	,	PUNCT
gujaf-217	140	23	2019	2019	NUM
gujaf-217	140	24	;	;	PUNCT
gujaf-217	140	25	caylor	caylor	NOUN
gujaf-217	140	26	,	,	PUNCT
gujaf-217	140	27	2010	2010	NUM
gujaf-217	140	28	;	;	PUNCT
gujaf-217	140	29	enomoto	enomoto	NOUN
gujaf-217	140	30	&	&	CCONJ
gujaf-217	140	31	yamaguchi	yamaguchi	PROPN
gujaf-217	140	32	,	,	PUNCT
gujaf-217	140	33	2017	2017	NUM
gujaf-217	140	34	;	;	PUNCT
gujaf-217	140	35	gilliam	gilliam	PROPN
gujaf-217	140	36	et	et	PROPN
gujaf-217	140	37	al	al	PROPN
gujaf-217	140	38	.	.	PROPN
gujaf-217	140	39	,	,	PUNCT
gujaf-217	140	40	2015	2015	NUM
gujaf-217	140	41	;	;	PUNCT
gujaf-217	140	42	lobo	lobo	PROPN
gujaf-217	140	43	&	&	CCONJ
gujaf-217	140	44	zhou	zhou	PROPN
gujaf-217	140	45	,	,	PUNCT
gujaf-217	140	46	2006	2006	NUM
gujaf-217	140	47	;	;	PUNCT
gujaf-217	140	48	piosik	piosik	NOUN
gujaf-217	140	49	,	,	PUNCT
gujaf-217	140	50	2021	2021	NUM
gujaf-217	140	51	;	;	PUNCT
gujaf-217	140	52	shuto	shuto	PROPN
gujaf-217	140	53	&	&	CCONJ
gujaf-217	140	54	iwasa	iwasa	PROPN
gujaf-217	140	55	,	,	PUNCT
gujaf-217	140	56	2015	2015	NUM
gujaf-217	140	57	;	;	PUNCT
gujaf-217	140	58	trimble	trimble	ADJ
gujaf-217	140	59	,	,	PUNCT
gujaf-217	140	60	2018	2018	NUM
gujaf-217	140	61	)	)	PUNCT
gujaf-217	140	62	.	.	PUNCT
gujaf-217	141	1	lobo	lobo	NOUN
gujaf-217	141	2	and	and	CCONJ
gujaf-217	141	3	zhou	zhou	PROPN
gujaf-217	141	4	(	(	PUNCT
gujaf-217	141	5	2006	2006	NUM
gujaf-217	141	6	)	)	PUNCT
gujaf-217	141	7	identify	identify	VERB
gujaf-217	141	8	that	that	SCONJ
gujaf-217	141	9	firms	firm	NOUN
gujaf-217	141	10	become	become	VERB
gujaf-217	141	11	conservative	conservative	ADJ
gujaf-217	141	12	and	and	CCONJ
gujaf-217	141	13	report	report	VERB
gujaf-217	141	14	slightly	slightly	ADV
gujaf-217	141	15	lower	low	ADJ
gujaf-217	141	16	discretionary	discretionary	ADJ
gujaf-217	141	17	accruals	accrual	NOUN
gujaf-217	141	18	since	since	SCONJ
gujaf-217	141	19	the	the	DET
gujaf-217	141	20	implementation	implementation	NOUN
gujaf-217	141	21	of	of	ADP
gujaf-217	141	22	the	the	DET
gujaf-217	141	23	us	us	PROPN
gujaf-217	141	24	-	-	PUNCT
gujaf-217	141	25	sox	sox	PROPN
gujaf-217	141	26	.	.	PUNCT
gujaf-217	141	27	caylor	caylor	PROPN
gujaf-217	141	28	(	(	PUNCT
gujaf-217	141	29	2010	2010	NUM
gujaf-217	141	30	)	)	PUNCT
gujaf-217	141	31	offers	offer	VERB
gujaf-217	141	32	evidence	evidence	NOUN
gujaf-217	141	33	that	that	SCONJ
gujaf-217	141	34	firms	firm	NOUN
gujaf-217	141	35	prefer	prefer	VERB
gujaf-217	141	36	to	to	PART
gujaf-217	141	37	apply	apply	VERB
gujaf-217	141	38	discretion	discretion	NOUN
gujaf-217	141	39	in	in	ADP
gujaf-217	141	40	deferred	deferred	ADJ
gujaf-217	141	41	income	income	NOUN
gujaf-217	141	42	compare	compare	VERB
gujaf-217	141	43	to	to	ADP
gujaf-217	141	44	accounts	account	NOUN
gujaf-217	141	45	receivable	receivable	ADJ
gujaf-217	141	46	in	in	ADP
gujaf-217	141	47	order	order	NOUN
gujaf-217	141	48	to	to	PART
gujaf-217	141	49	circumvent	circumvent	VERB
gujaf-217	141	50	negative	negative	ADJ
gujaf-217	141	51	earnings	earning	NOUN
gujaf-217	141	52	shocks	shock	NOUN
gujaf-217	141	53	,	,	PUNCT
gujaf-217	141	54	but	but	CCONJ
gujaf-217	141	55	that	that	SCONJ
gujaf-217	141	56	the	the	DET
gujaf-217	141	57	implementation	implementation	NOUN
gujaf-217	141	58	of	of	ADP
gujaf-217	141	59	the	the	DET
gujaf-217	141	60	us	us	PROPN
gujaf-217	141	61	-	-	PUNCT
gujaf-217	141	62	sox	sox	PROPN
gujaf-217	141	63	continuously	continuously	ADV
gujaf-217	141	64	mitigated	mitigate	VERB
gujaf-217	141	65	this	this	DET
gujaf-217	141	66	preference	preference	NOUN
gujaf-217	141	67	.	.	PUNCT
gujaf-217	142	1	both	both	CCONJ
gujaf-217	142	2	shuto	shuto	PROPN
gujaf-217	142	3	and	and	CCONJ
gujaf-217	142	4	iwasak	iwasak	PROPN
gujaf-217	142	5	(	(	PUNCT
gujaf-217	142	6	2015	2015	NUM
gujaf-217	142	7	)	)	PUNCT
gujaf-217	142	8	and	and	CCONJ
gujaf-217	142	9	gilliam	gilliam	PROPN
gujaf-217	142	10	et	et	PROPN
gujaf-217	142	11	al	al	PROPN
gujaf-217	142	12	.	.	PROPN
gujaf-217	143	1	(	(	PUNCT
gujaf-217	143	2	2015	2015	NUM
gujaf-217	143	3	)	)	PUNCT
gujaf-217	143	4	reveal	reveal	VERB
gujaf-217	143	5	that	that	DET
gujaf-217	143	6	sample	sample	NOUN
gujaf-217	143	7	selection	selection	NOUN
gujaf-217	143	8	,	,	PUNCT
gujaf-217	143	9	neither	neither	CCONJ
gujaf-217	143	10	scaling	scale	VERB
gujaf-217	143	11	as	as	ADV
gujaf-217	143	12	well	well	ADV
gujaf-217	143	13	as	as	ADP
gujaf-217	143	14	income	income	NOUN
gujaf-217	143	15	taxes	taxis	NOUN
gujaf-217	143	16	and	and	CCONJ
gujaf-217	143	17	any	any	DET
gujaf-217	143	18	other	other	ADJ
gujaf-217	143	19	special	special	ADJ
gujaf-217	143	20	items	item	NOUN
gujaf-217	143	21	explain	explain	VERB
gujaf-217	143	22	discontinuity	discontinuity	NOUN
gujaf-217	143	23	evidence	evidence	NOUN
gujaf-217	143	24	.	.	PUNCT
gujaf-217	144	1	gilliam	gilliam	PROPN
gujaf-217	144	2	et	et	PROPN
gujaf-217	144	3	al	al	PROPN
gujaf-217	144	4	.	.	PROPN
gujaf-217	145	1	(	(	PUNCT
gujaf-217	145	2	2015	2015	NUM
gujaf-217	145	3	)	)	PUNCT
gujaf-217	145	4	find	find	VERB
gujaf-217	145	5	that	that	SCONJ
gujaf-217	145	6	zero	zero	NUM
gujaf-217	145	7	-	-	PUNCT
gujaf-217	145	8	earnings	earning	NOUN
gujaf-217	145	9	discontinuity	discontinuity	NOUN
gujaf-217	145	10	vanishes	vanish	VERB
gujaf-217	145	11	due	due	ADP
gujaf-217	145	12	to	to	ADP
gujaf-217	145	13	the	the	DET
gujaf-217	145	14	passage	passage	NOUN
gujaf-217	145	15	of	of	ADP
gujaf-217	145	16	the	the	DET
gujaf-217	145	17	sarbanes	sarbane	NOUN
gujaf-217	145	18	–	–	PUNCT
gujaf-217	145	19	oxley	oxley	PROPN
gujaf-217	145	20	(	(	PUNCT
gujaf-217	145	21	sox	sox	PROPN
gujaf-217	145	22	)	)	PUNCT
gujaf-217	145	23	act	act	PROPN
gujaf-217	145	24	.	.	PUNCT
gujaf-217	146	1	neither	neither	CCONJ
gujaf-217	146	2	the	the	DET
gujaf-217	146	3	discontinuity	discontinuity	NOUN
gujaf-217	146	4	nor	nor	CCONJ
gujaf-217	146	5	the	the	DET
gujaf-217	146	6	disappearance	disappearance	NOUN
gujaf-217	146	7	of	of	ADP
gujaf-217	146	8	discontinuity	discontinuity	NOUN
gujaf-217	146	9	requires	require	VERB
gujaf-217	146	10	the	the	DET
gujaf-217	146	11	effects	effect	NOUN
gujaf-217	146	12	of	of	ADP
gujaf-217	146	13	non	non	ADJ
gujaf-217	146	14	-	-	ADJ
gujaf-217	146	15	earnings	earnings	ADJ
gujaf-217	146	16	management	management	NOUN
gujaf-217	146	17	drives	drive	VERB
gujaf-217	146	18	for	for	ADP
gujaf-217	146	19	the	the	DET
gujaf-217	146	20	zero	zero	NUM
gujaf-217	146	21	-	-	PUNCT
gujaf-217	146	22	earnings	earning	NOUN
gujaf-217	146	23	kink	kink	NOUN
gujaf-217	146	24	.	.	PUNCT
gujaf-217	147	1	discontinuity	discontinuity	NOUN
gujaf-217	147	2	was	be	AUX
gujaf-217	147	3	found	find	VERB
gujaf-217	147	4	in	in	ADP
gujaf-217	147	5	all	all	PRON
gujaf-217	147	6	except	except	SCONJ
gujaf-217	147	7	a	a	DET
gujaf-217	147	8	year	year	NOUN
gujaf-217	147	9	before	before	ADP
gujaf-217	147	10	2002	2002	NUM
gujaf-217	147	11	,	,	PUNCT
gujaf-217	147	12	and	and	CCONJ
gujaf-217	147	13	not	not	PART
gujaf-217	147	14	in	in	ADP
gujaf-217	147	15	any	any	DET
gujaf-217	147	16	other	other	ADJ
gujaf-217	147	17	years	year	NOUN
gujaf-217	147	18	after	after	ADV
gujaf-217	147	19	.	.	PUNCT
gujaf-217	148	1	shuto	shuto	PROPN
gujaf-217	148	2	and	and	CCONJ
gujaf-217	148	3	iwasak	iwasak	PROPN
gujaf-217	148	4	(	(	PUNCT
gujaf-217	148	5	2015	2015	NUM
gujaf-217	148	6	)	)	PUNCT
gujaf-217	148	7	reveals	reveal	VERB
gujaf-217	148	8	clear	clear	ADJ
gujaf-217	148	9	existence	existence	NOUN
gujaf-217	148	10	of	of	ADP
gujaf-217	148	11	discontinuities	discontinuity	NOUN
gujaf-217	148	12	at	at	ADP
gujaf-217	148	13	the	the	DET
gujaf-217	148	14	zero	zero	NUM
gujaf-217	148	15	threshold	threshold	NOUN
gujaf-217	148	16	in	in	ADP
gujaf-217	148	17	distribution	distribution	NOUN
gujaf-217	148	18	of	of	ADP
gujaf-217	148	19	earnings	earning	NOUN
gujaf-217	148	20	for	for	ADP
gujaf-217	148	21	japanese	japanese	ADJ
gujaf-217	148	22	firms	firm	NOUN
gujaf-217	148	23	.	.	PUNCT
gujaf-217	149	1	they	they	PRON
gujaf-217	149	2	hypothesise	hypothesise	VERB
gujaf-217	149	3	that	that	SCONJ
gujaf-217	149	4	institutional	institutional	ADJ
gujaf-217	149	5	factors	factor	NOUN
gujaf-217	149	6	,	,	PUNCT
gujaf-217	149	7	including	include	VERB
gujaf-217	149	8	tax	tax	NOUN
gujaf-217	149	9	and	and	CCONJ
gujaf-217	149	10	https://www.sciencedirect.com/science/article/abs/pii/s1061951818302118	https://www.sciencedirect.com/science/article/abs/pii/s1061951818302118	VERB
gujaf-217	149	11	#	#	NOUN
gujaf-217	149	12	!	!	PUNCT
gujaf-217	150	1	gusau	gusau	PROPN
gujaf-217	150	2	journal	journal	PROPN
gujaf-217	150	3	of	of	ADP
gujaf-217	150	4	accounting	accounting	NOUN
gujaf-217	150	5	and	and	CCONJ
gujaf-217	150	6	finance	finance	NOUN
gujaf-217	150	7	,	,	PUNCT
gujaf-217	150	8	vol	vol	NOUN
gujaf-217	150	9	.	.	PROPN
gujaf-217	150	10	4	4	NUM
gujaf-217	150	11	,	,	PUNCT
gujaf-217	150	12	issue	issue	NOUN
gujaf-217	150	13	1	1	NUM
gujaf-217	150	14	,	,	PUNCT
gujaf-217	150	15	april	april	PROPN
gujaf-217	150	16	,	,	PUNCT
gujaf-217	150	17	2023	2023	NUM
gujaf-217	150	18	279	279	NUM
gujaf-217	150	19	financial	financial	ADJ
gujaf-217	150	20	regulations	regulation	NOUN
gujaf-217	150	21	,	,	PUNCT
gujaf-217	150	22	are	be	AUX
gujaf-217	150	23	the	the	DET
gujaf-217	150	24	cause	cause	NOUN
gujaf-217	150	25	of	of	ADP
gujaf-217	150	26	the	the	DET
gujaf-217	150	27	breaks	break	NOUN
gujaf-217	150	28	in	in	ADP
gujaf-217	150	29	the	the	DET
gujaf-217	150	30	earnings	earning	NOUN
gujaf-217	150	31	distribution	distribution	NOUN
gujaf-217	150	32	.	.	PUNCT
gujaf-217	151	1	they	they	PRON
gujaf-217	151	2	note	note	VERB
gujaf-217	151	3	that	that	SCONJ
gujaf-217	151	4	firms	firm	NOUN
gujaf-217	151	5	that	that	PRON
gujaf-217	151	6	have	have	VERB
gujaf-217	151	7	high	high	ADJ
gujaf-217	151	8	marginal	marginal	ADJ
gujaf-217	151	9	tax	tax	NOUN
gujaf-217	151	10	rates	rate	NOUN
gujaf-217	151	11	,	,	PUNCT
gujaf-217	151	12	and	and	CCONJ
gujaf-217	151	13	very	very	ADV
gujaf-217	151	14	tight	tight	ADJ
gujaf-217	151	15	interactions	interaction	NOUN
gujaf-217	151	16	with	with	ADP
gujaf-217	151	17	their	their	PRON
gujaf-217	151	18	respective	respective	ADJ
gujaf-217	151	19	banks	bank	NOUN
gujaf-217	151	20	would	would	AUX
gujaf-217	151	21	more	more	ADV
gujaf-217	151	22	likely	likely	ADJ
gujaf-217	151	23	to	to	PART
gujaf-217	151	24	engage	engage	VERB
gujaf-217	151	25	in	in	ADP
gujaf-217	151	26	earnings	earning	NOUN
gujaf-217	151	27	management	management	NOUN
gujaf-217	151	28	.	.	PUNCT
gujaf-217	152	1	trimble	trimble	PROPN
gujaf-217	152	2	(	(	PUNCT
gujaf-217	152	3	2018	2018	NUM
gujaf-217	152	4	)	)	PUNCT
gujaf-217	152	5	examine	examine	VERB
gujaf-217	152	6	the	the	DET
gujaf-217	152	7	impact	impact	NOUN
gujaf-217	152	8	ifrs	ifrs	NOUN
gujaf-217	152	9	adoption	adoption	NOUN
gujaf-217	152	10	on	on	ADP
gujaf-217	152	11	accounting	accounting	NOUN
gujaf-217	152	12	quality	quality	NOUN
gujaf-217	152	13	based	base	VERB
gujaf-217	152	14	on	on	ADP
gujaf-217	152	15	the	the	DET
gujaf-217	152	16	earnings	earning	NOUN
gujaf-217	152	17	distributions	distribution	NOUN
gujaf-217	152	18	.	.	PUNCT
gujaf-217	153	1	the	the	DET
gujaf-217	153	2	study	study	NOUN
gujaf-217	153	3	found	find	VERB
gujaf-217	153	4	that	that	SCONJ
gujaf-217	153	5	while	while	SCONJ
gujaf-217	153	6	the	the	DET
gujaf-217	153	7	distribution	distribution	NOUN
gujaf-217	153	8	discontinuity	discontinuity	NOUN
gujaf-217	153	9	does	do	AUX
gujaf-217	153	10	not	not	PART
gujaf-217	153	11	completely	completely	ADV
gujaf-217	153	12	fade	fade	VERB
gujaf-217	153	13	but	but	CCONJ
gujaf-217	153	14	it	it	PRON
gujaf-217	153	15	severely	severely	ADV
gujaf-217	153	16	decreases	decrease	VERB
gujaf-217	153	17	amongst	amongst	ADP
gujaf-217	153	18	the	the	DET
gujaf-217	153	19	firms	firm	NOUN
gujaf-217	153	20	.	.	PUNCT
gujaf-217	154	1	bird	bird	NOUN
gujaf-217	154	2	et	et	PROPN
gujaf-217	154	3	al	al	PROPN
gujaf-217	154	4	.	.	PROPN
gujaf-217	155	1	(	(	PUNCT
gujaf-217	155	2	2019	2019	NUM
gujaf-217	155	3	)	)	PUNCT
gujaf-217	155	4	show	show	VERB
gujaf-217	155	5	that	that	SCONJ
gujaf-217	155	6	policy	policy	NOUN
gujaf-217	155	7	such	such	ADJ
gujaf-217	155	8	as	as	ADP
gujaf-217	155	9	sox	sox	PROPN
gujaf-217	155	10	act	act	PROPN
gujaf-217	155	11	lessen	lessen	NOUN
gujaf-217	155	12	earnings	earning	NOUN
gujaf-217	155	13	managed	manage	VERB
gujaf-217	155	14	by	by	ADP
gujaf-217	155	15	36	36	NUM
gujaf-217	155	16	%	%	NOUN
gujaf-217	155	17	,	,	PUNCT
gujaf-217	155	18	if	if	SCONJ
gujaf-217	155	19	costs	cost	NOUN
gujaf-217	155	20	increased	increase	VERB
gujaf-217	155	21	.	.	PUNCT
gujaf-217	156	1	this	this	DET
gujaf-217	156	2	reduction	reduction	NOUN
gujaf-217	156	3	is	be	AUX
gujaf-217	156	4	bound	bind	VERB
gujaf-217	156	5	to	to	PART
gujaf-217	156	6	occur	occur	VERB
gujaf-217	156	7	undermining	undermine	VERB
gujaf-217	156	8	an	an	DET
gujaf-217	156	9	increase	increase	NOUN
gujaf-217	156	10	in	in	ADP
gujaf-217	156	11	benefits	benefit	NOUN
gujaf-217	156	12	,	,	PUNCT
gujaf-217	156	13	consistent	consistent	ADJ
gujaf-217	156	14	with	with	ADP
gujaf-217	156	15	the	the	DET
gujaf-217	156	16	market	market	NOUN
gujaf-217	156	17	expectations	expectation	NOUN
gujaf-217	156	18	.	.	PUNCT
gujaf-217	157	1	piosik	piosik	NOUN
gujaf-217	157	2	(	(	PUNCT
gujaf-217	157	3	2021	2021	NUM
gujaf-217	157	4	)	)	PUNCT
gujaf-217	157	5	finds	find	VERB
gujaf-217	157	6	that	that	SCONJ
gujaf-217	157	7	the	the	DET
gujaf-217	157	8	introduction	introduction	NOUN
gujaf-217	157	9	of	of	ADP
gujaf-217	157	10	ifrs	ifrs	PROPN
gujaf-217	157	11	15	15	NUM
gujaf-217	157	12	lessens	lessen	VERB
gujaf-217	157	13	the	the	DET
gujaf-217	157	14	increase	increase	NOUN
gujaf-217	157	15	of	of	ADP
gujaf-217	157	16	discretionary	discretionary	ADJ
gujaf-217	157	17	revenue	revenue	NOUN
gujaf-217	157	18	,	,	PUNCT
gujaf-217	157	19	especially	especially	ADV
gujaf-217	157	20	,	,	PUNCT
gujaf-217	157	21	when	when	SCONJ
gujaf-217	157	22	premanaged	premanage	VERB
gujaf-217	157	23	operating	operating	NOUN
gujaf-217	157	24	income	income	NOUN
gujaf-217	157	25	is	be	AUX
gujaf-217	157	26	marginally	marginally	ADV
gujaf-217	157	27	lower	low	ADJ
gujaf-217	157	28	than	than	ADP
gujaf-217	157	29	the	the	DET
gujaf-217	157	30	fourth	fourth	ADJ
gujaf-217	157	31	quarter	quarter	NOUN
gujaf-217	157	32	consensus	consensus	NOUN
gujaf-217	157	33	analyse	analyse	PROPN
gujaf-217	157	34	forecast	forecast	PROPN
gujaf-217	157	35	and	and	CCONJ
gujaf-217	157	36	operating	operate	VERB
gujaf-217	157	37	income	income	NOUN
gujaf-217	157	38	.	.	PUNCT
gujaf-217	158	1	adedokun	adedokun	PROPN
gujaf-217	158	2	et	et	PROPN
gujaf-217	158	3	al	al	PROPN
gujaf-217	158	4	.	.	PROPN
gujaf-217	159	1	(	(	PUNCT
gujaf-217	159	2	2022	2022	NUM
gujaf-217	159	3	)	)	PUNCT
gujaf-217	159	4	report	report	VERB
gujaf-217	159	5	significant	significant	ADJ
gujaf-217	159	6	difference	difference	NOUN
gujaf-217	159	7	between	between	ADP
gujaf-217	159	8	preand	preand	NOUN
gujaf-217	159	9	postifrs	postifrs	ADJ
gujaf-217	159	10	discretionary	discretionary	ADJ
gujaf-217	159	11	accruals	accrual	NOUN
gujaf-217	159	12	,	,	PUNCT
gujaf-217	159	13	and	and	CCONJ
gujaf-217	159	14	based	base	VERB
gujaf-217	159	15	on	on	ADP
gujaf-217	159	16	the	the	DET
gujaf-217	159	17	panel	panel	NOUN
gujaf-217	159	18	corrected	correct	VERB
gujaf-217	159	19	standard	standard	ADJ
gujaf-217	159	20	errors	error	NOUN
gujaf-217	159	21	analysed	analyse	VERB
gujaf-217	159	22	,	,	PUNCT
gujaf-217	159	23	they	they	PRON
gujaf-217	159	24	find	find	VERB
gujaf-217	159	25	only	only	ADV
gujaf-217	159	26	few	few	ADJ
gujaf-217	159	27	firms	firm	NOUN
gujaf-217	159	28	characteristics	characteristic	NOUN
gujaf-217	159	29	including	include	VERB
gujaf-217	159	30	the	the	DET
gujaf-217	159	31	ifrs	ifrs	PROPN
gujaf-217	159	32	adoption	adoption	NOUN
gujaf-217	159	33	dummy	dummy	NOUN
gujaf-217	159	34	affect	affect	VERB
gujaf-217	159	35	earnings	earning	NOUN
gujaf-217	159	36	management	management	NOUN
gujaf-217	159	37	.	.	PUNCT
gujaf-217	160	1	hypotheses	hypothesis	NOUN
gujaf-217	160	2	prior	prior	ADJ
gujaf-217	160	3	research	research	NOUN
gujaf-217	160	4	on	on	ADP
gujaf-217	160	5	earnings	earning	NOUN
gujaf-217	160	6	management	management	NOUN
gujaf-217	160	7	practice	practice	NOUN
gujaf-217	160	8	post	post	NOUN
gujaf-217	160	9	regulations	regulation	NOUN
gujaf-217	160	10	and	and	CCONJ
gujaf-217	160	11	implementation	implementation	NOUN
gujaf-217	160	12	of	of	ADP
gujaf-217	160	13	reporting	report	VERB
gujaf-217	160	14	framework	framework	NOUN
gujaf-217	160	15	provide	provide	VERB
gujaf-217	160	16	evidence	evidence	NOUN
gujaf-217	160	17	of	of	ADP
gujaf-217	160	18	improved	improve	VERB
gujaf-217	160	19	in	in	ADP
gujaf-217	160	20	earnings	earning	NOUN
gujaf-217	160	21	quality	quality	NOUN
gujaf-217	160	22	after	after	ADP
gujaf-217	160	23	the	the	DET
gujaf-217	160	24	passage	passage	NOUN
gujaf-217	160	25	of	of	ADP
gujaf-217	160	26	sox	sox	PROPN
gujaf-217	160	27	(	(	PUNCT
gujaf-217	160	28	lobo	lobo	PROPN
gujaf-217	160	29	&	&	CCONJ
gujaf-217	160	30	zhou	zhou	PROPN
gujaf-217	160	31	,	,	PUNCT
gujaf-217	160	32	2006	2006	NUM
gujaf-217	160	33	;	;	PUNCT
gujaf-217	160	34	cohen	cohen	PROPN
gujaf-217	160	35	et	et	PROPN
gujaf-217	160	36	al	al	PROPN
gujaf-217	160	37	.	.	PROPN
gujaf-217	160	38	,	,	PUNCT
gujaf-217	160	39	2008	2008	NUM
gujaf-217	160	40	;	;	PUNCT
gujaf-217	160	41	caylor	caylor	NOUN
gujaf-217	160	42	,	,	PUNCT
gujaf-217	160	43	2010	2010	NUM
gujaf-217	160	44	;	;	PUNCT
gujaf-217	160	45	gilliam	gilliam	PROPN
gujaf-217	160	46	et	et	PROPN
gujaf-217	160	47	al	al	PROPN
gujaf-217	160	48	.	.	PROPN
gujaf-217	160	49	,	,	PUNCT
gujaf-217	160	50	2015	2015	NUM
gujaf-217	160	51	;	;	PUNCT
gujaf-217	160	52	shuto	shuto	PROPN
gujaf-217	160	53	&	&	CCONJ
gujaf-217	160	54	iwasak	iwasak	PROPN
gujaf-217	160	55	,	,	PUNCT
gujaf-217	160	56	2015	2015	NUM
gujaf-217	160	57	;	;	PUNCT
gujaf-217	160	58	trimble	trimble	ADJ
gujaf-217	160	59	,	,	PUNCT
gujaf-217	160	60	2018	2018	NUM
gujaf-217	160	61	;	;	PUNCT
gujaf-217	160	62	piosik	piosik	NOUN
gujaf-217	160	63	,	,	PUNCT
gujaf-217	160	64	2021	2021	NUM
gujaf-217	160	65	)	)	PUNCT
gujaf-217	160	66	.	.	PUNCT
gujaf-217	161	1	lobo	lobo	NOUN
gujaf-217	161	2	and	and	CCONJ
gujaf-217	161	3	zhou	zhou	PROPN
gujaf-217	161	4	(	(	PUNCT
gujaf-217	161	5	2006	2006	NUM
gujaf-217	161	6	)	)	PUNCT
gujaf-217	161	7	recognise	recognise	VERB
gujaf-217	161	8	that	that	SCONJ
gujaf-217	161	9	sox	sox	PROPN
gujaf-217	161	10	and	and	CCONJ
gujaf-217	161	11	its	its	PRON
gujaf-217	161	12	resultant	resultant	NOUN
gujaf-217	161	13	sec	sec	PROPN
gujaf-217	161	14	requirement	requirement	NOUN
gujaf-217	161	15	changed	change	VERB
gujaf-217	161	16	management	management	NOUN
gujaf-217	161	17	’s	’s	PART
gujaf-217	161	18	reporting	reporting	NOUN
gujaf-217	161	19	pattern	pattern	NOUN
gujaf-217	161	20	.	.	PUNCT
gujaf-217	162	1	they	they	PRON
gujaf-217	162	2	note	note	VERB
gujaf-217	162	3	that	that	SCONJ
gujaf-217	162	4	managers	manager	NOUN
gujaf-217	162	5	reported	report	VERB
gujaf-217	162	6	lower	low	ADJ
gujaf-217	162	7	abnormal	abnormal	ADJ
gujaf-217	162	8	accruals	accrual	NOUN
gujaf-217	162	9	the	the	DET
gujaf-217	162	10	first	first	ADJ
gujaf-217	162	11	two	two	NUM
gujaf-217	162	12	years	year	NOUN
gujaf-217	162	13	of	of	ADP
gujaf-217	162	14	post	post	ADJ
gujaf-217	162	15	-	-	ADJ
gujaf-217	162	16	sox	sox	PROPN
gujaf-217	162	17	than	than	ADP
gujaf-217	162	18	the	the	DET
gujaf-217	162	19	fourth	fourth	ADJ
gujaf-217	162	20	preceding	precede	VERB
gujaf-217	162	21	sox	sox	NOUN
gujaf-217	162	22	.	.	PUNCT
gujaf-217	163	1	for	for	ADP
gujaf-217	163	2	cohen	cohen	PROPN
gujaf-217	163	3	et	et	PROPN
gujaf-217	163	4	al	al	PROPN
gujaf-217	163	5	.	.	PROPN
gujaf-217	164	1	(	(	PUNCT
gujaf-217	164	2	2008	2008	NUM
gujaf-217	164	3	)	)	PUNCT
gujaf-217	164	4	there	there	PRON
gujaf-217	164	5	is	be	VERB
gujaf-217	164	6	decline	decline	NOUN
gujaf-217	164	7	in	in	ADP
gujaf-217	164	8	misreporting	misreporte	VERB
gujaf-217	164	9	,	,	PUNCT
gujaf-217	164	10	but	but	CCONJ
gujaf-217	164	11	increase	increase	VERB
gujaf-217	164	12	shift	shift	NOUN
gujaf-217	164	13	from	from	ADP
gujaf-217	164	14	accruals	accrual	NOUN
gujaf-217	164	15	to	to	ADP
gujaf-217	164	16	real	real	ADJ
gujaf-217	164	17	earnings	earning	NOUN
gujaf-217	164	18	management	management	NOUN
gujaf-217	164	19	after	after	ADP
gujaf-217	164	20	sox	sox	PROPN
gujaf-217	164	21	.	.	PUNCT
gujaf-217	164	22	caylor	caylor	PROPN
gujaf-217	164	23	(	(	PUNCT
gujaf-217	164	24	2010	2010	NUM
gujaf-217	164	25	)	)	PUNCT
gujaf-217	164	26	argues	argue	VERB
gujaf-217	164	27	the	the	DET
gujaf-217	164	28	implementation	implementation	NOUN
gujaf-217	164	29	of	of	ADP
gujaf-217	164	30	the	the	DET
gujaf-217	164	31	sox	sox	PROPN
gujaf-217	164	32	mitigated	mitigate	VERB
gujaf-217	164	33	the	the	DET
gujaf-217	164	34	preference	preference	NOUN
gujaf-217	164	35	to	to	PART
gujaf-217	164	36	use	use	VERB
gujaf-217	164	37	discretion	discretion	NOUN
gujaf-217	164	38	in	in	ADP
gujaf-217	164	39	deferred	defer	VERB
gujaf-217	164	40	revenue	revenue	NOUN
gujaf-217	164	41	compare	compare	NOUN
gujaf-217	164	42	to	to	ADP
gujaf-217	164	43	accounts	account	NOUN
gujaf-217	164	44	receivable	receivable	ADJ
gujaf-217	164	45	.	.	PUNCT
gujaf-217	165	1	gilliam	gilliam	PROPN
gujaf-217	165	2	et	et	PROPN
gujaf-217	165	3	al	al	PROPN
gujaf-217	165	4	.	.	PROPN
gujaf-217	166	1	(	(	PUNCT
gujaf-217	166	2	2015	2015	NUM
gujaf-217	166	3	)	)	PUNCT
gujaf-217	166	4	find	find	VERB
gujaf-217	166	5	that	that	SCONJ
gujaf-217	166	6	zero	zero	NUM
gujaf-217	166	7	-	-	PUNCT
gujaf-217	166	8	earnings	earning	NOUN
gujaf-217	166	9	discontinuity	discontinuity	NOUN
gujaf-217	166	10	vanishes	vanish	VERB
gujaf-217	166	11	due	due	ADP
gujaf-217	166	12	to	to	ADP
gujaf-217	166	13	the	the	DET
gujaf-217	166	14	passage	passage	NOUN
gujaf-217	166	15	of	of	ADP
gujaf-217	166	16	the	the	DET
gujaf-217	166	17	sarbanes	sarbane	NOUN
gujaf-217	166	18	–	–	PUNCT
gujaf-217	166	19	oxley	oxley	PROPN
gujaf-217	166	20	(	(	PUNCT
gujaf-217	166	21	sox	sox	PROPN
gujaf-217	166	22	)	)	PUNCT
gujaf-217	166	23	act	act	PROPN
gujaf-217	166	24	.	.	PUNCT
gujaf-217	167	1	shuto	shuto	PROPN
gujaf-217	167	2	and	and	CCONJ
gujaf-217	167	3	iwasak	iwasak	PROPN
gujaf-217	167	4	(	(	PUNCT
gujaf-217	167	5	2015	2015	NUM
gujaf-217	167	6	)	)	PUNCT
gujaf-217	167	7	reveals	reveal	VERB
gujaf-217	167	8	clear	clear	ADJ
gujaf-217	167	9	existence	existence	NOUN
gujaf-217	167	10	of	of	ADP
gujaf-217	167	11	discontinuities	discontinuity	NOUN
gujaf-217	167	12	at	at	ADP
gujaf-217	167	13	the	the	DET
gujaf-217	167	14	zero	zero	NUM
gujaf-217	167	15	threshold	threshold	NOUN
gujaf-217	167	16	in	in	ADP
gujaf-217	167	17	distribution	distribution	NOUN
gujaf-217	167	18	of	of	ADP
gujaf-217	167	19	earnings	earning	NOUN
gujaf-217	167	20	for	for	ADP
gujaf-217	167	21	japanese	japanese	ADJ
gujaf-217	167	22	firms	firm	NOUN
gujaf-217	167	23	and	and	CCONJ
gujaf-217	167	24	identify	identify	VERB
gujaf-217	167	25	that	that	DET
gujaf-217	167	26	institutional	institutional	ADJ
gujaf-217	167	27	factor	factor	NOUN
gujaf-217	167	28	(	(	PUNCT
gujaf-217	167	29	e.g.	e.g.	ADV
gujaf-217	167	30	,	,	PUNCT
gujaf-217	167	31	tax	tax	NOUN
gujaf-217	167	32	and	and	CCONJ
gujaf-217	167	33	financial	financial	ADJ
gujaf-217	167	34	regulations	regulation	NOUN
gujaf-217	167	35	)	)	PUNCT
gujaf-217	167	36	are	be	AUX
gujaf-217	167	37	the	the	DET
gujaf-217	167	38	cause	cause	NOUN
gujaf-217	167	39	of	of	ADP
gujaf-217	167	40	the	the	DET
gujaf-217	167	41	breaks	break	NOUN
gujaf-217	167	42	in	in	ADP
gujaf-217	167	43	the	the	DET
gujaf-217	167	44	earnings	earning	NOUN
gujaf-217	167	45	distribution	distribution	NOUN
gujaf-217	167	46	.	.	PUNCT
gujaf-217	168	1	trimble	trimble	ADJ
gujaf-217	168	2	(	(	PUNCT
gujaf-217	168	3	2018	2018	NUM
gujaf-217	168	4	)	)	PUNCT
gujaf-217	168	5	argues	argue	VERB
gujaf-217	168	6	that	that	SCONJ
gujaf-217	168	7	while	while	SCONJ
gujaf-217	168	8	the	the	DET
gujaf-217	168	9	distribution	distribution	NOUN
gujaf-217	168	10	discontinuity	discontinuity	NOUN
gujaf-217	168	11	does	do	AUX
gujaf-217	168	12	not	not	PART
gujaf-217	168	13	completely	completely	ADV
gujaf-217	168	14	fade	fade	VERB
gujaf-217	168	15	but	but	CCONJ
gujaf-217	168	16	it	it	PRON
gujaf-217	168	17	severely	severely	ADV
gujaf-217	168	18	decreases	decrease	VERB
gujaf-217	168	19	amongst	amongst	ADP
gujaf-217	168	20	the	the	DET
gujaf-217	168	21	firms	firm	NOUN
gujaf-217	168	22	after	after	ADP
gujaf-217	168	23	the	the	DET
gujaf-217	168	24	ifrs	ifrs	PROPN
gujaf-217	168	25	adoption	adoption	NOUN
gujaf-217	168	26	.	.	PUNCT
gujaf-217	169	1	piosik	piosik	NOUN
gujaf-217	169	2	(	(	PUNCT
gujaf-217	169	3	2021	2021	NUM
gujaf-217	169	4	)	)	PUNCT
gujaf-217	169	5	finds	find	VERB
gujaf-217	169	6	that	that	SCONJ
gujaf-217	169	7	the	the	DET
gujaf-217	169	8	introduction	introduction	NOUN
gujaf-217	169	9	of	of	ADP
gujaf-217	169	10	ifrs	ifrs	PROPN
gujaf-217	169	11	15	15	NUM
gujaf-217	169	12	lessens	lessen	VERB
gujaf-217	169	13	the	the	DET
gujaf-217	169	14	increase	increase	NOUN
gujaf-217	169	15	of	of	ADP
gujaf-217	169	16	discretionary	discretionary	ADJ
gujaf-217	169	17	revenue	revenue	NOUN
gujaf-217	169	18	,	,	PUNCT
gujaf-217	169	19	when	when	SCONJ
gujaf-217	169	20	pre	pre	ADJ
gujaf-217	169	21	-	-	ADJ
gujaf-217	169	22	managed	managed	ADJ
gujaf-217	169	23	operating	operate	VERB
gujaf-217	169	24	net	net	ADJ
gujaf-217	169	25	income	income	NOUN
gujaf-217	169	26	is	be	AUX
gujaf-217	169	27	lower	low	ADJ
gujaf-217	169	28	than	than	ADP
gujaf-217	169	29	the	the	DET
gujaf-217	169	30	fourth	fourth	ADJ
gujaf-217	169	31	quarter	quarter	NOUN
gujaf-217	169	32	analyse	analyse	NOUN
gujaf-217	169	33	forecast	forecast	NOUN
gujaf-217	169	34	and	and	CCONJ
gujaf-217	169	35	income	income	NOUN
gujaf-217	169	36	.	.	PUNCT
gujaf-217	170	1	https://www.sciencedirect.com/science/article/abs/pii/s1061951818302118	https://www.sciencedirect.com/science/article/abs/pii/s1061951818302118	VERB
gujaf-217	170	2	#	#	X
gujaf-217	170	3	!	!	PUNCT
gujaf-217	171	1	https://www.sciencedirect.com/science/article/abs/pii/s1061951818302118	https://www.sciencedirect.com/science/article/abs/pii/s1061951818302118	VERB
gujaf-217	171	2	#	#	X
gujaf-217	171	3	!	!	PUNCT
gujaf-217	172	1	https://www.sciencedirect.com/science/article/abs/pii/s1061951818302118	https://www.sciencedirect.com/science/article/abs/pii/s1061951818302118	VERB
gujaf-217	173	1	#	#	X
gujaf-217	173	2	!	!	PUNCT
gujaf-217	174	1	gusau	gusau	PROPN
gujaf-217	174	2	journal	journal	PROPN
gujaf-217	174	3	of	of	ADP
gujaf-217	174	4	accounting	accounting	NOUN
gujaf-217	174	5	and	and	CCONJ
gujaf-217	174	6	finance	finance	NOUN
gujaf-217	174	7	,	,	PUNCT
gujaf-217	174	8	vol	vol	NOUN
gujaf-217	174	9	.	.	PROPN
gujaf-217	174	10	4	4	NUM
gujaf-217	174	11	,	,	PUNCT
gujaf-217	174	12	issue	issue	NOUN
gujaf-217	174	13	1	1	NUM
gujaf-217	174	14	,	,	PUNCT
gujaf-217	174	15	april	april	PROPN
gujaf-217	174	16	,	,	PUNCT
gujaf-217	174	17	2023	2023	NUM
gujaf-217	174	18	280	280	NUM
gujaf-217	174	19	some	some	DET
gujaf-217	174	20	studies	study	NOUN
gujaf-217	174	21	argue	argue	VERB
gujaf-217	174	22	that	that	SCONJ
gujaf-217	174	23	because	because	SCONJ
gujaf-217	174	24	reporting	report	VERB
gujaf-217	174	25	earnings	earning	NOUN
gujaf-217	174	26	losses	loss	NOUN
gujaf-217	174	27	may	may	AUX
gujaf-217	174	28	draw	draw	VERB
gujaf-217	174	29	unanticipated	unanticipated	ADJ
gujaf-217	174	30	adverse	adverse	ADJ
gujaf-217	174	31	attention	attention	NOUN
gujaf-217	174	32	from	from	ADP
gujaf-217	174	33	investors	investor	NOUN
gujaf-217	174	34	for	for	ADP
gujaf-217	174	35	small	small	ADJ
gujaf-217	174	36	stock	stock	NOUN
gujaf-217	174	37	exchange	exchange	NOUN
gujaf-217	174	38	,	,	PUNCT
gujaf-217	174	39	most	most	ADJ
gujaf-217	174	40	firms	firm	NOUN
gujaf-217	174	41	in	in	ADP
gujaf-217	174	42	developing	develop	VERB
gujaf-217	174	43	financial	financial	ADJ
gujaf-217	174	44	market	market	NOUN
gujaf-217	174	45	would	would	AUX
gujaf-217	174	46	report	report	VERB
gujaf-217	174	47	earnings	earning	NOUN
gujaf-217	174	48	increase	increase	NOUN
gujaf-217	174	49	,	,	PUNCT
gujaf-217	174	50	and	and	CCONJ
gujaf-217	174	51	more	more	ADV
gujaf-217	174	52	so	so	ADV
gujaf-217	174	53	,	,	PUNCT
gujaf-217	174	54	after	after	ADP
gujaf-217	174	55	the	the	DET
gujaf-217	174	56	implementation	implementation	NOUN
gujaf-217	174	57	of	of	ADP
gujaf-217	174	58	reporting	report	VERB
gujaf-217	174	59	standard	standard	NOUN
gujaf-217	174	60	that	that	PRON
gujaf-217	174	61	support	support	VERB
gujaf-217	174	62	managerial	managerial	ADJ
gujaf-217	174	63	use	use	NOUN
gujaf-217	174	64	of	of	ADP
gujaf-217	174	65	discretion	discretion	NOUN
gujaf-217	174	66	to	to	PART
gujaf-217	174	67	report	report	VERB
gujaf-217	174	68	earnings	earning	NOUN
gujaf-217	174	69	(	(	PUNCT
gujaf-217	174	70	ugrin	ugrin	NOUN
gujaf-217	174	71	,	,	PUNCT
gujaf-217	174	72	2017	2017	NUM
gujaf-217	174	73	;	;	PUNCT
gujaf-217	174	74	ozili	ozili	NOUN
gujaf-217	174	75	&	&	CCONJ
gujaf-217	174	76	outa	outa	ADJ
gujaf-217	174	77	,	,	PUNCT
gujaf-217	174	78	2019	2019	NUM
gujaf-217	174	79	)	)	PUNCT
gujaf-217	174	80	.	.	PUNCT
gujaf-217	175	1	regarding	regard	VERB
gujaf-217	175	2	precursory	precursory	NOUN
gujaf-217	175	3	study	study	NOUN
gujaf-217	175	4	,	,	PUNCT
gujaf-217	175	5	adedokun	adedokun	PROPN
gujaf-217	175	6	et	et	PROPN
gujaf-217	175	7	al	al	PROPN
gujaf-217	175	8	.	.	PROPN
gujaf-217	176	1	(	(	PUNCT
gujaf-217	176	2	2022	2022	NUM
gujaf-217	176	3	)	)	PUNCT
gujaf-217	176	4	identify	identify	VERB
gujaf-217	176	5	significant	significant	ADJ
gujaf-217	176	6	difference	difference	NOUN
gujaf-217	176	7	between	between	ADP
gujaf-217	176	8	the	the	DET
gujaf-217	176	9	preand	preand	NOUN
gujaf-217	176	10	post	post	NOUN
gujaf-217	176	11	adoption	adoption	NOUN
gujaf-217	176	12	’	'	PUNCT
gujaf-217	176	13	discretionary	discretionary	ADJ
gujaf-217	176	14	accruals	accrual	NOUN
gujaf-217	176	15	.	.	PUNCT
gujaf-217	177	1	for	for	ADP
gujaf-217	177	2	the	the	DET
gujaf-217	177	3	multivariate	multivariate	NOUN
gujaf-217	177	4	evaluation	evaluation	NOUN
gujaf-217	177	5	,	,	PUNCT
gujaf-217	177	6	the	the	DET
gujaf-217	177	7	ifrs	ifrs	PROPN
gujaf-217	177	8	adoption	adoption	NOUN
gujaf-217	177	9	was	be	AUX
gujaf-217	177	10	found	find	VERB
gujaf-217	177	11	significant	significant	ADJ
gujaf-217	177	12	,	,	PUNCT
gujaf-217	177	13	supposing	suppose	VERB
gujaf-217	177	14	that	that	SCONJ
gujaf-217	177	15	earnings	earning	NOUN
gujaf-217	177	16	is	be	AUX
gujaf-217	177	17	more	more	ADV
gujaf-217	177	18	managed	manage	VERB
gujaf-217	177	19	after	after	ADP
gujaf-217	177	20	ifrs	ifrs	NOUN
gujaf-217	177	21	.	.	PUNCT
gujaf-217	178	1	given	give	VERB
gujaf-217	178	2	tighter	tight	ADJ
gujaf-217	178	3	regulations	regulation	NOUN
gujaf-217	178	4	on	on	ADP
gujaf-217	178	5	reporting	report	VERB
gujaf-217	178	6	under	under	ADP
gujaf-217	178	7	ifrs	ifrs	PROPN
gujaf-217	178	8	,	,	PUNCT
gujaf-217	178	9	managers	manager	NOUN
gujaf-217	178	10	’	’	PART
gujaf-217	178	11	earnings	earning	NOUN
gujaf-217	178	12	management	management	NOUN
gujaf-217	178	13	practice	practice	NOUN
gujaf-217	178	14	could	could	AUX
gujaf-217	178	15	decrease	decrease	VERB
gujaf-217	178	16	,	,	PUNCT
gujaf-217	178	17	and	and	CCONJ
gujaf-217	178	18	hence	hence	ADV
gujaf-217	178	19	,	,	PUNCT
gujaf-217	178	20	discontinuity	discontinuity	NOUN
gujaf-217	178	21	may	may	AUX
gujaf-217	178	22	not	not	PART
gujaf-217	178	23	be	be	AUX
gujaf-217	178	24	formed	form	VERB
gujaf-217	178	25	.	.	PUNCT
gujaf-217	179	1	following	follow	VERB
gujaf-217	179	2	gilliam	gilliam	PROPN
gujaf-217	179	3	et	et	PROPN
gujaf-217	179	4	al	al	PROPN
gujaf-217	179	5	.	.	PROPN
gujaf-217	180	1	(	(	PUNCT
gujaf-217	180	2	2015	2015	NUM
gujaf-217	180	3	)	)	PUNCT
gujaf-217	180	4	,	,	PUNCT
gujaf-217	180	5	the	the	DET
gujaf-217	180	6	study	study	NOUN
gujaf-217	180	7	does	do	AUX
gujaf-217	180	8	not	not	PART
gujaf-217	180	9	expect	expect	VERB
gujaf-217	180	10	increase	increase	NOUN
gujaf-217	180	11	in	in	ADP
gujaf-217	180	12	discontinuity	discontinuity	NOUN
gujaf-217	180	13	in	in	ADP
gujaf-217	180	14	the	the	DET
gujaf-217	180	15	earnings	earning	NOUN
gujaf-217	180	16	distribution	distribution	NOUN
gujaf-217	180	17	after	after	ADP
gujaf-217	180	18	ifrs	ifrs	NOUN
gujaf-217	180	19	implementation	implementation	NOUN
gujaf-217	180	20	for	for	ADP
gujaf-217	180	21	the	the	DET
gujaf-217	180	22	nigerian	nigerian	ADJ
gujaf-217	180	23	firms	firm	NOUN
gujaf-217	180	24	,	,	PUNCT
gujaf-217	180	25	similar	similar	ADJ
gujaf-217	180	26	to	to	ADP
gujaf-217	180	27	the	the	DET
gujaf-217	180	28	experienced	experience	VERB
gujaf-217	180	29	by	by	ADP
gujaf-217	180	30	the	the	DET
gujaf-217	180	31	u.s	u.s	PROPN
gujaf-217	180	32	.	.	PROPN
gujaf-217	180	33	(	(	PUNCT
gujaf-217	180	34	lobo	lobo	PROPN
gujaf-217	180	35	&	&	CCONJ
gujaf-217	180	36	zhou	zhou	PROPN
gujaf-217	180	37	,	,	PUNCT
gujaf-217	180	38	2006	2006	NUM
gujaf-217	180	39	;	;	PUNCT
gujaf-217	180	40	caylo	caylo	PROPN
gujaf-217	180	41	,	,	PUNCT
gujaf-217	180	42	2010	2010	NUM
gujaf-217	180	43	;	;	PUNCT
gujaf-217	180	44	gilliam	gilliam	PROPN
gujaf-217	180	45	et	et	PROPN
gujaf-217	180	46	al	al	PROPN
gujaf-217	180	47	.	.	PROPN
gujaf-217	180	48	,	,	PUNCT
gujaf-217	180	49	2015	2015	NUM
gujaf-217	180	50	)	)	PUNCT
gujaf-217	180	51	.	.	PUNCT
gujaf-217	181	1	hence	hence	ADV
gujaf-217	181	2	,	,	PUNCT
gujaf-217	181	3	to	to	PART
gujaf-217	181	4	verify	verify	VERB
gujaf-217	181	5	whether	whether	SCONJ
gujaf-217	181	6	there	there	PRON
gujaf-217	181	7	is	be	VERB
gujaf-217	181	8	discontinuity	discontinuity	NOUN
gujaf-217	181	9	in	in	ADP
gujaf-217	181	10	earnings	earning	NOUN
gujaf-217	181	11	distribution	distribution	NOUN
gujaf-217	181	12	after	after	ADP
gujaf-217	181	13	ifrs	ifrs	NOUN
gujaf-217	181	14	use	use	NOUN
gujaf-217	181	15	in	in	ADP
gujaf-217	181	16	nigeria	nigeria	PROPN
gujaf-217	181	17	,	,	PUNCT
gujaf-217	181	18	the	the	DET
gujaf-217	181	19	following	follow	VERB
gujaf-217	181	20	hypotheses	hypothesis	NOUN
gujaf-217	181	21	are	be	AUX
gujaf-217	181	22	tested	test	VERB
gujaf-217	181	23	:	:	PUNCT
gujaf-217	181	24	h1	h1	PROPN
gujaf-217	181	25	:	:	PUNCT
gujaf-217	181	26	there	there	PRON
gujaf-217	181	27	is	be	VERB
gujaf-217	181	28	increased	increase	VERB
gujaf-217	181	29	discontinuity	discontinuity	NOUN
gujaf-217	181	30	in	in	ADP
gujaf-217	181	31	earnings	earning	NOUN
gujaf-217	181	32	after	after	ADP
gujaf-217	181	33	the	the	DET
gujaf-217	181	34	implementation	implementation	NOUN
gujaf-217	181	35	of	of	ADP
gujaf-217	181	36	ifrs	ifrs	PROPN
gujaf-217	181	37	h2	h2	NOUN
gujaf-217	181	38	:	:	PUNCT
gujaf-217	181	39	there	there	PRON
gujaf-217	181	40	is	be	VERB
gujaf-217	181	41	increased	increase	VERB
gujaf-217	181	42	discontinuity	discontinuity	NOUN
gujaf-217	181	43	in	in	ADP
gujaf-217	181	44	earnings	earning	NOUN
gujaf-217	181	45	-	-	PUNCT
gujaf-217	181	46	change	change	NOUN
gujaf-217	181	47	after	after	SCONJ
gujaf-217	181	48	the	the	DET
gujaf-217	181	49	implementation	implementation	NOUN
gujaf-217	181	50	of	of	ADP
gujaf-217	181	51	ifrs	ifrs	ADJ
gujaf-217	181	52	earnings	earning	NOUN
gujaf-217	181	53	distribution	distribution	NOUN
gujaf-217	181	54	’s	’s	PART
gujaf-217	181	55	discontinuity	discontinuity	NOUN
gujaf-217	181	56	tests	test	VERB
gujaf-217	181	57	empirical	empirical	ADJ
gujaf-217	181	58	histogram	histogram	NOUN
gujaf-217	181	59	method	method	NOUN
gujaf-217	181	60	this	this	DET
gujaf-217	181	61	literature	literature	NOUN
gujaf-217	181	62	that	that	PRON
gujaf-217	181	63	focuses	focus	VERB
gujaf-217	181	64	on	on	ADP
gujaf-217	181	65	discontinuity	discontinuity	NOUN
gujaf-217	181	66	of	of	ADP
gujaf-217	181	67	earnings	earning	NOUN
gujaf-217	181	68	rely	rely	VERB
gujaf-217	181	69	on	on	ADP
gujaf-217	181	70	the	the	DET
gujaf-217	181	71	distributional	distributional	ADJ
gujaf-217	181	72	approach	approach	NOUN
gujaf-217	181	73	using	use	VERB
gujaf-217	181	74	empirical	empirical	ADJ
gujaf-217	181	75	(	(	PUNCT
gujaf-217	181	76	albeit	albeit	SCONJ
gujaf-217	181	77	,	,	PUNCT
gujaf-217	181	78	asymmetric	asymmetric	ADJ
gujaf-217	181	79	)	)	PUNCT
gujaf-217	181	80	histogram	histogram	NOUN
gujaf-217	181	81	bin	bin	NOUN
gujaf-217	181	82	frequencies	frequency	NOUN
gujaf-217	181	83	of	of	ADP
gujaf-217	181	84	earnings	earning	NOUN
gujaf-217	181	85	(	(	PUNCT
gujaf-217	181	86	level	level	NOUN
gujaf-217	181	87	)	)	PUNCT
gujaf-217	181	88	and	and	CCONJ
gujaf-217	181	89	earnings	earning	NOUN
gujaf-217	181	90	-	-	PUNCT
gujaf-217	181	91	change	change	NOUN
gujaf-217	181	92	surprise	surprise	NOUN
gujaf-217	181	93	distributions	distribution	NOUN
gujaf-217	181	94	to	to	PART
gujaf-217	181	95	detect	detect	VERB
gujaf-217	181	96	discontinuities	discontinuity	NOUN
gujaf-217	181	97	.	.	PUNCT
gujaf-217	182	1	the	the	DET
gujaf-217	182	2	empirical	empirical	ADJ
gujaf-217	182	3	histogram	histogram	NOUN
gujaf-217	182	4	method	method	NOUN
gujaf-217	182	5	is	be	AUX
gujaf-217	182	6	mostly	mostly	ADV
gujaf-217	182	7	applied	apply	VERB
gujaf-217	182	8	to	to	PART
gujaf-217	182	9	examine	examine	VERB
gujaf-217	182	10	the	the	DET
gujaf-217	182	11	properties	property	NOUN
gujaf-217	182	12	of	of	ADP
gujaf-217	182	13	those	those	DET
gujaf-217	182	14	observations	observation	NOUN
gujaf-217	182	15	just	just	ADV
gujaf-217	182	16	above	above	ADP
gujaf-217	182	17	the	the	DET
gujaf-217	182	18	zero	zero	NUM
gujaf-217	182	19	threshold	threshold	NOUN
gujaf-217	182	20	and	and	CCONJ
gujaf-217	182	21	to	to	PART
gujaf-217	182	22	detect	detect	VERB
gujaf-217	182	23	existence	existence	NOUN
gujaf-217	182	24	of	of	ADP
gujaf-217	182	25	earnings	earning	NOUN
gujaf-217	182	26	management	management	NOUN
gujaf-217	182	27	(	(	PUNCT
gujaf-217	182	28	enomoto	enomoto	NOUN
gujaf-217	182	29	&	&	CCONJ
gujaf-217	182	30	yamaguchi	yamaguchi	PROPN
gujaf-217	182	31	,	,	PUNCT
gujaf-217	182	32	2017	2017	NUM
gujaf-217	182	33	)	)	PUNCT
gujaf-217	182	34	.	.	PUNCT
gujaf-217	183	1	figure	figure	NOUN
gujaf-217	183	2	1	1	NUM
gujaf-217	183	3	(	(	PUNCT
gujaf-217	183	4	2	2	NUM
gujaf-217	183	5	)	)	PUNCT
gujaf-217	183	6	provides	provide	VERB
gujaf-217	183	7	an	an	DET
gujaf-217	183	8	example	example	NOUN
gujaf-217	183	9	of	of	ADP
gujaf-217	183	10	the	the	DET
gujaf-217	183	11	prevalence	prevalence	NOUN
gujaf-217	183	12	of	of	ADP
gujaf-217	183	13	small	small	ADJ
gujaf-217	183	14	losses	loss	NOUN
gujaf-217	183	15	(	(	PUNCT
gujaf-217	183	16	earnings	earning	NOUN
gujaf-217	183	17	decreases	decrease	NOUN
gujaf-217	183	18	)	)	PUNCT
gujaf-217	183	19	amongst	amongst	ADP
gujaf-217	183	20	the	the	DET
gujaf-217	183	21	us	us	PROPN
gujaf-217	183	22	non	non	ADJ
gujaf-217	183	23	-	-	ADJ
gujaf-217	183	24	financial	financial	ADJ
gujaf-217	183	25	service	service	NOUN
gujaf-217	183	26	,	,	PUNCT
gujaf-217	183	27	from	from	ADP
gujaf-217	183	28	burgstahler	burgstahler	NOUN
gujaf-217	183	29	and	and	CCONJ
gujaf-217	183	30	dichev	dichev	NOUN
gujaf-217	183	31	.	.	PUNCT
gujaf-217	184	1	the	the	DET
gujaf-217	184	2	figures	figure	NOUN
gujaf-217	184	3	identify	identify	VERB
gujaf-217	184	4	the	the	DET
gujaf-217	184	5	existence	existence	NOUN
gujaf-217	184	6	of	of	ADP
gujaf-217	184	7	a	a	DET
gujaf-217	184	8	noticeable	noticeable	ADJ
gujaf-217	184	9	peak	peak	NOUN
gujaf-217	184	10	in	in	ADP
gujaf-217	184	11	the	the	DET
gujaf-217	184	12	earnings	earning	NOUN
gujaf-217	184	13	interval	interval	NOUN
gujaf-217	184	14	to	to	ADP
gujaf-217	184	15	just	just	ADV
gujaf-217	184	16	the	the	DET
gujaf-217	184	17	immediate	immediate	ADJ
gujaf-217	184	18	right	right	NOUN
gujaf-217	184	19	of	of	ADP
gujaf-217	184	20	zero	zero	NUM
gujaf-217	184	21	,	,	PUNCT
gujaf-217	184	22	implying	imply	VERB
gujaf-217	184	23	the	the	DET
gujaf-217	184	24	prevalence	prevalence	NOUN
gujaf-217	184	25	of	of	ADP
gujaf-217	184	26	small	small	ADJ
gujaf-217	184	27	profits	profit	NOUN
gujaf-217	184	28	.	.	PUNCT
gujaf-217	185	1	since	since	SCONJ
gujaf-217	185	2	the	the	DET
gujaf-217	185	3	bin	bin	NOUN
gujaf-217	185	4	-	-	ADJ
gujaf-217	185	5	width	width	NOUN
gujaf-217	185	6	controls	control	VERB
gujaf-217	185	7	the	the	DET
gujaf-217	185	8	smooth	smooth	ADJ
gujaf-217	185	9	characteristic	characteristic	NOUN
gujaf-217	185	10	of	of	ADP
gujaf-217	185	11	the	the	DET
gujaf-217	185	12	baseline	baseline	NOUN
gujaf-217	185	13	histogram	histogram	NOUN
gujaf-217	185	14	,	,	PUNCT
gujaf-217	185	15	the	the	DET
gujaf-217	185	16	precise	precise	ADJ
gujaf-217	185	17	bin	bin	NOUN
gujaf-217	185	18	-	-	NOUN
gujaf-217	185	19	width	width	NOUN
gujaf-217	185	20	must	must	AUX
gujaf-217	185	21	be	be	AUX
gujaf-217	185	22	determined	determine	VERB
gujaf-217	185	23	.	.	PUNCT
gujaf-217	186	1	as	as	SCONJ
gujaf-217	186	2	noted	note	VERB
gujaf-217	186	3	by	by	ADP
gujaf-217	186	4	mcnichols	mcnichols	PROPN
gujaf-217	186	5	(	(	PUNCT
gujaf-217	186	6	2002	2002	NUM
gujaf-217	186	7	)	)	PUNCT
gujaf-217	186	8	,	,	PUNCT
gujaf-217	186	9	the	the	DET
gujaf-217	186	10	optimal	optimal	ADJ
gujaf-217	186	11	bin	bin	NOUN
gujaf-217	186	12	-	-	ADJ
gujaf-217	186	13	width	width	NOUN
gujaf-217	186	14	holds	hold	VERB
gujaf-217	186	15	under	under	ADP
gujaf-217	186	16	the	the	DET
gujaf-217	186	17	principal	principal	ADJ
gujaf-217	186	18	assumption	assumption	NOUN
gujaf-217	186	19	that	that	PRON
gujaf-217	186	20	unmanaged	unmanaged	ADJ
gujaf-217	186	21	earnings	earning	NOUN
gujaf-217	186	22	population	population	NOUN
gujaf-217	186	23	is	be	AUX
gujaf-217	186	24	gaussian	gaussian	ADJ
gujaf-217	186	25	noise	noise	NOUN
gujaf-217	186	26	.	.	PUNCT
gujaf-217	187	1	scott	scott	PROPN
gujaf-217	187	2	(	(	PUNCT
gujaf-217	187	3	2009	2009	NUM
gujaf-217	187	4	)	)	PUNCT
gujaf-217	187	5	suggests	suggest	VERB
gujaf-217	187	6	to	to	PART
gujaf-217	187	7	compute	compute	VERB
gujaf-217	187	8	the	the	DET
gujaf-217	187	9	optimal	optimal	ADJ
gujaf-217	187	10	binwidth	binwidth	NOUN
gujaf-217	187	11	using	use	VERB
gujaf-217	187	12	2𝑄𝐼𝑅(𝑋𝑖	2𝑄𝐼𝑅(𝑋𝑖	NOUN
gujaf-217	187	13	)	)	PUNCT
gujaf-217	187	14	√𝑁	√𝑁	NOUN
gujaf-217	188	1	3	3	NUM
gujaf-217	188	2	⁄	⁄	PROPN
gujaf-217	188	3	,	,	PUNCT
gujaf-217	188	4	where	where	SCONJ
gujaf-217	188	5	𝑋𝑖	𝑋𝑖	PROPN
gujaf-217	188	6	is	be	AUX
gujaf-217	188	7	the	the	DET
gujaf-217	188	8	pooled	pooled	ADJ
gujaf-217	188	9	cross	cross	ADJ
gujaf-217	188	10	-	-	ADJ
gujaf-217	188	11	sectional	sectional	ADJ
gujaf-217	188	12	of	of	ADP
gujaf-217	188	13	earnings	earning	NOUN
gujaf-217	188	14	(	(	PUNCT
gujaf-217	188	15	for	for	ADP
gujaf-217	188	16	gusau	gusau	ADJ
gujaf-217	188	17	journal	journal	NOUN
gujaf-217	188	18	of	of	ADP
gujaf-217	188	19	accounting	accounting	NOUN
gujaf-217	188	20	and	and	CCONJ
gujaf-217	188	21	finance	finance	NOUN
gujaf-217	188	22	,	,	PUNCT
gujaf-217	188	23	vol	vol	NOUN
gujaf-217	188	24	.	.	PROPN
gujaf-217	188	25	4	4	NUM
gujaf-217	188	26	,	,	PUNCT
gujaf-217	188	27	issue	issue	NOUN
gujaf-217	188	28	1	1	NUM
gujaf-217	188	29	,	,	PUNCT
gujaf-217	188	30	april	april	PROPN
gujaf-217	188	31	,	,	PUNCT
gujaf-217	188	32	2023	2023	NUM
gujaf-217	188	33	281	281	NUM
gujaf-217	188	34	𝑖	𝑖	NOUN
gujaf-217	188	35	=	=	SYM
gujaf-217	188	36	1	1	NUM
gujaf-217	188	37	,	,	PUNCT
gujaf-217	188	38	…	…	PUNCT
gujaf-217	188	39	,	,	PUNCT
gujaf-217	188	40	𝑛	𝑛	NOUN
gujaf-217	188	41	)	)	PUNCT
gujaf-217	188	42	,	,	PUNCT
gujaf-217	188	43	𝑄𝐼𝑅	𝑄𝐼𝑅	PROPN
gujaf-217	188	44	is	be	AUX
gujaf-217	188	45	the	the	DET
gujaf-217	188	46	interquartile	interquartile	ADJ
gujaf-217	188	47	range	range	NOUN
gujaf-217	188	48	𝑄3(upper	𝑄3(upper	PROPN
gujaf-217	188	49	quartile	quartile	NOUN
gujaf-217	188	50	)	)	PUNCT
gujaf-217	188	51	minus	minus	CCONJ
gujaf-217	188	52	the	the	DET
gujaf-217	188	53	𝑄1(lower	𝑄1(lower	PROPN
gujaf-217	188	54	quartile	quartile	NOUN
gujaf-217	188	55	)	)	PUNCT
gujaf-217	188	56	,	,	PUNCT
gujaf-217	188	57	and	and	CCONJ
gujaf-217	188	58	n	n	PRON
gujaf-217	188	59	is	be	AUX
gujaf-217	188	60	the	the	DET
gujaf-217	188	61	number	number	NOUN
gujaf-217	188	62	of	of	ADP
gujaf-217	188	63	firm	firm	ADJ
gujaf-217	188	64	-	-	PUNCT
gujaf-217	188	65	year	year	NOUN
gujaf-217	188	66	.	.	PUNCT
gujaf-217	189	1	one	one	NUM
gujaf-217	189	2	advantage	advantage	NOUN
gujaf-217	189	3	for	for	ADP
gujaf-217	189	4	using	use	VERB
gujaf-217	189	5	the	the	DET
gujaf-217	189	6	‘	'	PUNCT
gujaf-217	189	7	distribution	distribution	NOUN
gujaf-217	189	8	of	of	ADP
gujaf-217	189	9	reported	report	VERB
gujaf-217	189	10	earnings	earning	NOUN
gujaf-217	189	11	’	'	PUNCT
gujaf-217	189	12	method	method	NOUN
gujaf-217	189	13	to	to	ADP
gujaf-217	189	14	detecting	detect	VERB
gujaf-217	189	15	discontinuity	discontinuity	NOUN
gujaf-217	189	16	and	and	CCONJ
gujaf-217	189	17	earnings	earning	NOUN
gujaf-217	189	18	management	management	NOUN
gujaf-217	189	19	is	be	AUX
gujaf-217	189	20	that	that	SCONJ
gujaf-217	189	21	it	it	PRON
gujaf-217	189	22	does	do	AUX
gujaf-217	189	23	not	not	PART
gujaf-217	189	24	require	require	VERB
gujaf-217	189	25	the	the	DET
gujaf-217	189	26	estimate	estimate	NOUN
gujaf-217	189	27	of	of	ADP
gujaf-217	189	28	noisy	noisy	ADJ
gujaf-217	189	29	abnormal	abnormal	ADJ
gujaf-217	189	30	accruals	accrual	NOUN
gujaf-217	189	31	.	.	PUNCT
gujaf-217	190	1	figure	figure	NOUN
gujaf-217	190	2	1a	1a	PROPN
gujaf-217	190	3	figure	figure	VERB
gujaf-217	190	4	1b	1b	NUM
gujaf-217	190	5	figure	figure	NOUN
gujaf-217	190	6	1a	1a	NOUN
gujaf-217	190	7	:	:	PUNCT
gujaf-217	190	8	equity	equity	NOUN
gujaf-217	190	9	-	-	PUNCT
gujaf-217	190	10	scaled	scale	VERB
gujaf-217	190	11	net	net	ADJ
gujaf-217	190	12	income	income	NOUN
gujaf-217	190	13	at	at	ADP
gujaf-217	190	14	year	year	NOUN
gujaf-217	190	15	t	t	PROPN
gujaf-217	191	1	[	[	X
gujaf-217	191	2	earnings𝑡/mve𝑡	earnings𝑡/mve𝑡	PROPN
gujaf-217	191	3	]	]	PUNCT
gujaf-217	191	4	figure	figure	NOUN
gujaf-217	191	5	1b	1b	NUM
gujaf-217	191	6	:	:	PUNCT
gujaf-217	191	7	equity	equity	NOUN
gujaf-217	191	8	-	-	PUNCT
gujaf-217	191	9	scaled	scale	VERB
gujaf-217	191	10	net	net	ADJ
gujaf-217	191	11	income	income	NOUN
gujaf-217	191	12	-	-	PUNCT
gujaf-217	191	13	change	change	NOUN
gujaf-217	191	14	[	[	X
gujaf-217	191	15	(	(	PUNCT
gujaf-217	191	16	earnings𝑡	earnings𝑡	NOUN
gujaf-217	191	17	–	–	PUNCT
gujaf-217	191	18	earnings𝑡−1)/mve𝑡−2	earnings𝑡−1)/mve𝑡−2	PROPN
gujaf-217	191	19	]	]	PUNCT
gujaf-217	191	20	.	.	PUNCT
gujaf-217	192	1	source	source	NOUN
gujaf-217	192	2	:	:	PUNCT
gujaf-217	192	3	burgstahler	burgstahler	NOUN
gujaf-217	192	4	and	and	CCONJ
gujaf-217	192	5	dichev	dichev	PROPN
gujaf-217	192	6	(	(	PUNCT
gujaf-217	192	7	1997	1997	NUM
gujaf-217	192	8	)	)	PUNCT
gujaf-217	192	9	standardise	standardise	NOUN
gujaf-217	192	10	difference	difference	NOUN
gujaf-217	192	11	test	test	NOUN
gujaf-217	192	12	method	method	NOUN
gujaf-217	192	13	the	the	DET
gujaf-217	192	14	jumps	jump	NOUN
gujaf-217	192	15	in	in	ADP
gujaf-217	192	16	earnings	earning	NOUN
gujaf-217	192	17	distributions	distribution	NOUN
gujaf-217	192	18	at	at	ADP
gujaf-217	192	19	zero	zero	NUM
gujaf-217	192	20	is	be	AUX
gujaf-217	192	21	recognised	recognise	VERB
gujaf-217	192	22	as	as	ADP
gujaf-217	192	23	evidence	evidence	NOUN
gujaf-217	192	24	of	of	ADP
gujaf-217	192	25	earnings	earning	NOUN
gujaf-217	192	26	management	management	NOUN
gujaf-217	192	27	but	but	CCONJ
gujaf-217	192	28	statistical	statistical	ADJ
gujaf-217	192	29	test	test	NOUN
gujaf-217	192	30	is	be	AUX
gujaf-217	192	31	proposed	propose	VERB
gujaf-217	192	32	to	to	PART
gujaf-217	192	33	confirm	confirm	VERB
gujaf-217	192	34	the	the	DET
gujaf-217	192	35	discontinuity	discontinuity	NOUN
gujaf-217	192	36	at	at	ADP
gujaf-217	192	37	the	the	DET
gujaf-217	192	38	benchmark	benchmark	NOUN
gujaf-217	192	39	.	.	PUNCT
gujaf-217	193	1	there	there	PRON
gujaf-217	193	2	are	be	VERB
gujaf-217	193	3	different	different	ADJ
gujaf-217	193	4	variants	variant	NOUN
gujaf-217	193	5	of	of	ADP
gujaf-217	193	6	the	the	DET
gujaf-217	193	7	standardize	standardize	NOUN
gujaf-217	193	8	difference	difference	NOUN
gujaf-217	193	9	tests	test	NOUN
gujaf-217	193	10	.	.	PUNCT
gujaf-217	194	1	standardized	standardized	ADJ
gujaf-217	194	2	difference	difference	NOUN
gujaf-217	194	3	score	score	NOUN
gujaf-217	194	4	is	be	AUX
gujaf-217	194	5	a	a	DET
gujaf-217	194	6	unified	unified	ADJ
gujaf-217	194	7	index	index	NOUN
gujaf-217	194	8	that	that	PRON
gujaf-217	194	9	measure	measure	VERB
gujaf-217	194	10	the	the	DET
gujaf-217	194	11	magnitude	magnitude	NOUN
gujaf-217	194	12	of	of	ADP
gujaf-217	194	13	difference	difference	NOUN
gujaf-217	194	14	between	between	ADP
gujaf-217	194	15	groups	group	NOUN
gujaf-217	194	16	on	on	ADP
gujaf-217	194	17	baseline	baseline	ADJ
gujaf-217	194	18	variable	variable	NOUN
gujaf-217	194	19	.	.	PUNCT
gujaf-217	195	1	relative	relative	ADJ
gujaf-217	195	2	to	to	ADP
gujaf-217	195	3	the	the	DET
gujaf-217	195	4	t	t	NOUN
gujaf-217	195	5	-	-	PUNCT
gujaf-217	195	6	test	test	NOUN
gujaf-217	195	7	,	,	PUNCT
gujaf-217	195	8	the	the	DET
gujaf-217	195	9	standardized	standardized	ADJ
gujaf-217	195	10	difference	difference	NOUN
gujaf-217	195	11	test	test	NOUN
gujaf-217	195	12	is	be	AUX
gujaf-217	195	13	independent	independent	ADJ
gujaf-217	195	14	of	of	ADP
gujaf-217	195	15	sample	sample	NOUN
gujaf-217	195	16	size	size	NOUN
gujaf-217	195	17	,	,	PUNCT
gujaf-217	195	18	hence	hence	ADV
gujaf-217	195	19	,	,	PUNCT
gujaf-217	195	20	the	the	DET
gujaf-217	195	21	statistics	statistic	NOUN
gujaf-217	195	22	is	be	AUX
gujaf-217	195	23	recommended	recommend	VERB
gujaf-217	195	24	to	to	PART
gujaf-217	195	25	compare	compare	VERB
gujaf-217	195	26	baseline	baseline	NOUN
gujaf-217	195	27	covariates	covariate	NOUN
gujaf-217	195	28	.	.	PUNCT
gujaf-217	196	1	in	in	ADP
gujaf-217	196	2	earnings	earning	NOUN
gujaf-217	196	3	distribution	distribution	NOUN
gujaf-217	196	4	literature	literature	NOUN
gujaf-217	196	5	,	,	PUNCT
gujaf-217	196	6	some	some	DET
gujaf-217	196	7	variants	variant	NOUN
gujaf-217	196	8	of	of	ADP
gujaf-217	196	9	the	the	DET
gujaf-217	196	10	test	test	NOUN
gujaf-217	196	11	are	be	AUX
gujaf-217	196	12	proposed	propose	VERB
gujaf-217	196	13	.	.	PUNCT
gujaf-217	197	1	the	the	DET
gujaf-217	197	2	earnings	earning	NOUN
gujaf-217	197	3	management	management	NOUN
gujaf-217	197	4	(	(	PUNCT
gujaf-217	197	5	𝐸𝑀	𝐸𝑀	PROPN
gujaf-217	197	6	)	)	PUNCT
gujaf-217	197	7	statistic	statistic	NOUN
gujaf-217	197	8	is	be	AUX
gujaf-217	197	9	the	the	DET
gujaf-217	197	10	ratio	ratio	NOUN
gujaf-217	197	11	of	of	ADP
gujaf-217	197	12	difference	difference	NOUN
gujaf-217	197	13	between	between	ADP
gujaf-217	197	14	the	the	DET
gujaf-217	197	15	actual	actual	ADJ
gujaf-217	197	16	(	(	PUNCT
gujaf-217	197	17	𝐴𝑄𝑖	𝐴𝑄𝑖	X
gujaf-217	197	18	)	)	PUNCT
gujaf-217	197	19	and	and	CCONJ
gujaf-217	197	20	expected	expect	VERB
gujaf-217	197	21	(	(	PUNCT
gujaf-217	197	22	𝐸𝑄𝑖	𝐸𝑄𝑖	ADJ
gujaf-217	197	23	)	)	PUNCT
gujaf-217	197	24	nobs	nob	NOUN
gujaf-217	197	25	for	for	ADP
gujaf-217	197	26	the	the	DET
gujaf-217	197	27	interval	interval	NOUN
gujaf-217	197	28	immediately	immediately	ADV
gujaf-217	197	29	to	to	ADP
gujaf-217	197	30	the	the	DET
gujaf-217	197	31	right	right	NOUN
gujaf-217	197	32	of	of	ADP
gujaf-217	197	33	zero	zero	NUM
gujaf-217	197	34	over	over	ADP
gujaf-217	197	35	the	the	DET
gujaf-217	197	36	estimated	estimate	VERB
gujaf-217	197	37	standard	standard	ADJ
gujaf-217	197	38	deviation	deviation	NOUN
gujaf-217	197	39	of	of	ADP
gujaf-217	197	40	the	the	DET
gujaf-217	197	41	difference	difference	NOUN
gujaf-217	197	42	.	.	PUNCT
gujaf-217	198	1	𝐸𝑀1	𝐸𝑀1	PROPN
gujaf-217	198	2	=	=	PUNCT
gujaf-217	198	3	(	(	PUNCT
gujaf-217	198	4	𝐴𝑄𝑖	𝐴𝑄𝑖	X
gujaf-217	198	5	−	−	PROPN
gujaf-217	198	6	𝐸𝑄𝑖	𝐸𝑄𝑖	PROPN
gujaf-217	198	7	)	)	PUNCT
gujaf-217	198	8	𝑆𝐷𝑖⁄	𝑆𝐷𝑖⁄	NOUN
gujaf-217	198	9	(	(	PUNCT
gujaf-217	198	10	1	1	X
gujaf-217	198	11	)	)	PUNCT
gujaf-217	198	12	where	where	SCONJ
gujaf-217	198	13	,	,	PUNCT
gujaf-217	198	14	𝑆𝐷𝑖	𝑆𝐷𝑖	NOUN
gujaf-217	198	15	=	=	PUNCT
gujaf-217	199	1	[	[	X
gujaf-217	199	2	𝑁𝑝𝑖(1	𝑁𝑝𝑖(1	X
gujaf-217	199	3	−	−	PRON
gujaf-217	199	4	𝑝𝑖	𝑝𝑖	NOUN
gujaf-217	199	5	)	)	PUNCT
gujaf-217	200	1	+	+	CCONJ
gujaf-217	200	2	0.25𝑁(𝑝𝑖−1	0.25𝑁(𝑝𝑖−1	NUM
gujaf-217	200	3	+	+	NUM
gujaf-217	200	4	𝑝+1)(1	𝑝+1)(1	NOUN
gujaf-217	200	5	−	−	PROPN
gujaf-217	200	6	𝑝𝑖−1	𝑝𝑖−1	PROPN
gujaf-217	200	7	−	−	PROPN
gujaf-217	200	8	𝑝𝑖+1)]1/2	𝑝𝑖+1)]1/2	NOUN
gujaf-217	200	9	is	be	AUX
gujaf-217	200	10	standard	standard	ADJ
gujaf-217	200	11	deviation	deviation	NOUN
gujaf-217	200	12	of	of	ADP
gujaf-217	200	13	the	the	DET
gujaf-217	200	14	difference	difference	NOUN
gujaf-217	200	15	between	between	ADP
gujaf-217	200	16	(	(	PUNCT
gujaf-217	200	17	𝐴𝑄𝑖	𝐴𝑄𝑖	X
gujaf-217	200	18	)	)	PUNCT
gujaf-217	200	19	and	and	CCONJ
gujaf-217	200	20	(	(	PUNCT
gujaf-217	200	21	𝐸𝑄𝑖	𝐸𝑄𝑖	PROPN
gujaf-217	200	22	)	)	PUNCT
gujaf-217	200	23	around	around	ADP
gujaf-217	200	24	interval	interval	NOUN
gujaf-217	200	25	i	i	PRON
gujaf-217	200	26	;	;	PUNCT
gujaf-217	200	27	𝐸𝑄𝑖	𝐸𝑄𝑖	PROPN
gujaf-217	200	28	=	=	SYM
gujaf-217	200	29	(	(	PUNCT
gujaf-217	200	30	𝐴𝑄𝑖−1	𝐴𝑄𝑖−1	PROPN
gujaf-217	200	31	+	+	CCONJ
gujaf-217	200	32	𝐴𝑄𝑖+1)/2	𝐴𝑄𝑖+1)/2	PROPN
gujaf-217	200	33	;	;	PUNCT
gujaf-217	200	34	𝑁	𝑁	PROPN
gujaf-217	200	35	is	be	AUX
gujaf-217	200	36	the	the	DET
gujaf-217	200	37	total	total	ADJ
gujaf-217	200	38	number	number	NOUN
gujaf-217	200	39	of	of	ADP
gujaf-217	200	40	firm	firm	ADJ
gujaf-217	200	41	-	-	PUNCT
gujaf-217	200	42	years	year	NOUN
gujaf-217	200	43	observations	observation	NOUN
gujaf-217	200	44	;	;	PUNCT
gujaf-217	200	45	𝑝𝑗=	𝑝𝑗=	PROPN
gujaf-217	200	46	𝐴𝑄/𝑁	𝐴𝑄/𝑁	NOUN
gujaf-217	200	47	,	,	PUNCT
gujaf-217	200	48	is	be	AUX
gujaf-217	200	49	the	the	DET
gujaf-217	200	50	ratio	ratio	NOUN
gujaf-217	200	51	of	of	ADP
gujaf-217	200	52	the	the	DET
gujaf-217	200	53	actual	actual	ADJ
gujaf-217	200	54	nobs	nob	NOUN
gujaf-217	200	55	for	for	ADP
gujaf-217	200	56	interval	interval	NOUN
gujaf-217	200	57	𝑖	𝑖	ADP
gujaf-217	200	58	to	to	ADP
gujaf-217	200	59	the	the	DET
gujaf-217	200	60	firm	firm	NOUN
gujaf-217	200	61	-	-	PUNCT
gujaf-217	200	62	years	year	NOUN
gujaf-217	200	63	;	;	PUNCT
gujaf-217	200	64	𝐴𝑄𝑗−1/𝑁	𝐴𝑄𝑗−1/𝑁	PROPN
gujaf-217	200	65	=	=	PUNCT
gujaf-217	200	66	𝑝𝑗−1	𝑝𝑗−1	PROPN
gujaf-217	200	67	and	and	CCONJ
gujaf-217	200	68	𝑝+1	𝑝+1	NOUN
gujaf-217	200	69	=	=	PUNCT
gujaf-217	200	70	𝐴𝑄+1/𝑁.	𝐴𝑄+1/𝑁.	VERB
gujaf-217	200	71	the	the	DET
gujaf-217	200	72	test	test	NOUN
gujaf-217	200	73	null	null	NOUN
gujaf-217	200	74	assumes	assume	VERB
gujaf-217	200	75	no	no	DET
gujaf-217	200	76	discontinuity	discontinuity	NOUN
gujaf-217	200	77	in	in	ADP
gujaf-217	200	78	earnings	earning	NOUN
gujaf-217	200	79	distribution	distribution	NOUN
gujaf-217	200	80	.	.	PUNCT
gujaf-217	201	1	gusau	gusau	ADJ
gujaf-217	201	2	journal	journal	PROPN
gujaf-217	201	3	of	of	ADP
gujaf-217	201	4	accounting	accounting	NOUN
gujaf-217	201	5	and	and	CCONJ
gujaf-217	201	6	finance	finance	NOUN
gujaf-217	201	7	,	,	PUNCT
gujaf-217	201	8	vol	vol	NOUN
gujaf-217	201	9	.	.	PROPN
gujaf-217	201	10	4	4	NUM
gujaf-217	201	11	,	,	PUNCT
gujaf-217	201	12	issue	issue	NOUN
gujaf-217	201	13	1	1	NUM
gujaf-217	201	14	,	,	PUNCT
gujaf-217	201	15	april	april	PROPN
gujaf-217	201	16	,	,	PUNCT
gujaf-217	201	17	2023	2023	NUM
gujaf-217	201	18	282	282	NUM
gujaf-217	201	19	degeorge	degeorge	NOUN
gujaf-217	201	20	et	et	PROPN
gujaf-217	201	21	al	al	PROPN
gujaf-217	201	22	.	.	PROPN
gujaf-217	201	23	(	(	PUNCT
gujaf-217	201	24	1999	1999	NUM
gujaf-217	201	25	)	)	PUNCT
gujaf-217	201	26	provide	provide	VERB
gujaf-217	201	27	an	an	DET
gujaf-217	201	28	alternative	alternative	ADJ
gujaf-217	201	29	distribution	distribution	NOUN
gujaf-217	201	30	discontinuity	discontinuity	NOUN
gujaf-217	201	31	statistic	statistic	NOUN
gujaf-217	201	32	to	to	PART
gujaf-217	201	33	test	test	VERB
gujaf-217	201	34	earnings	earning	NOUN
gujaf-217	201	35	management	management	NOUN
gujaf-217	201	36	of	of	ADP
gujaf-217	201	37	the	the	DET
gujaf-217	201	38	underlying	underlying	ADJ
gujaf-217	201	39	histogram	histogram	NOUN
gujaf-217	201	40	.	.	PUNCT
gujaf-217	202	1	under	under	ADP
gujaf-217	202	2	the	the	DET
gujaf-217	202	3	null	null	NOUN
gujaf-217	202	4	of	of	ADP
gujaf-217	202	5	no	no	DET
gujaf-217	202	6	earnings	earning	NOUN
gujaf-217	202	7	management	management	NOUN
gujaf-217	202	8	,	,	PUNCT
gujaf-217	202	9	then	then	ADV
gujaf-217	202	10	the	the	DET
gujaf-217	202	11	distribution	distribution	NOUN
gujaf-217	202	12	is	be	AUX
gujaf-217	202	13	smooth	smooth	ADJ
gujaf-217	202	14	and	and	CCONJ
gujaf-217	202	15	continuous	continuous	ADJ
gujaf-217	202	16	at	at	ADP
gujaf-217	202	17	the	the	DET
gujaf-217	202	18	(	(	PUNCT
gujaf-217	202	19	zero	zero	NUM
gujaf-217	202	20	earnings	earning	NOUN
gujaf-217	202	21	or	or	CCONJ
gujaf-217	202	22	zero	zero	NUM
gujaf-217	202	23	earnings	earning	NOUN
gujaf-217	202	24	-	-	PUNCT
gujaf-217	202	25	changes	change	NOUN
gujaf-217	202	26	)	)	PUNCT
gujaf-217	202	27	threshold	threshold	NOUN
gujaf-217	202	28	point	point	NOUN
gujaf-217	202	29	(	(	PUNCT
gujaf-217	202	30	burgstahler	burgstahler	NOUN
gujaf-217	202	31	&	&	CCONJ
gujaf-217	202	32	eames	eames	PROPN
gujaf-217	202	33	,	,	PUNCT
gujaf-217	202	34	2006	2006	NUM
gujaf-217	202	35	)	)	PUNCT
gujaf-217	202	36	.	.	PUNCT
gujaf-217	203	1	the	the	DET
gujaf-217	203	2	test	test	NOUN
gujaf-217	203	3	statistics	statistic	NOUN
gujaf-217	203	4	is	be	AUX
gujaf-217	203	5	statistics	statistic	NOUN
gujaf-217	203	6	:	:	PUNCT
gujaf-217	203	7	𝐸𝑀2	𝐸𝑀2	NOUN
gujaf-217	203	8	=	=	PUNCT
gujaf-217	204	1	[	[	X
gujaf-217	204	2	𝛥𝑝𝑖	𝛥𝑝𝑖	PROPN
gujaf-217	204	3	−	−	PROPN
gujaf-217	204	4	𝐸(𝛥𝑝−𝑖	𝐸(𝛥𝑝−𝑖	PROPN
gujaf-217	204	5	)	)	PUNCT
gujaf-217	204	6	]	]	PUNCT
gujaf-217	205	1	𝑆𝐷(𝛥𝑝−𝑖)⁄	𝑆𝐷(𝛥𝑝−𝑖)⁄	NOUN
gujaf-217	205	2	(	(	PUNCT
gujaf-217	205	3	2	2	NUM
gujaf-217	205	4	)	)	PUNCT
gujaf-217	205	5	where	where	SCONJ
gujaf-217	205	6	𝑝𝑖	𝑝𝑖	NOUN
gujaf-217	205	7	is	be	AUX
gujaf-217	205	8	the	the	DET
gujaf-217	205	9	proportion	proportion	NOUN
gujaf-217	205	10	of	of	ADP
gujaf-217	205	11	the	the	DET
gujaf-217	205	12	actual	actual	ADJ
gujaf-217	205	13	nobs	nob	NOUN
gujaf-217	205	14	for	for	ADP
gujaf-217	205	15	interval	interval	NOUN
gujaf-217	205	16	𝑖	𝑖	ADP
gujaf-217	205	17	to	to	ADP
gujaf-217	205	18	firm‐years	firm‐year	NOUN
gujaf-217	205	19	,	,	PUNCT
gujaf-217	205	20	and	and	CCONJ
gujaf-217	205	21	change	change	NOUN
gujaf-217	205	22	in	in	ADP
gujaf-217	205	23	𝑝𝑖	𝑝𝑖	X
gujaf-217	205	24	[	[	X
gujaf-217	205	25	𝛥𝑝𝑗	𝛥𝑝𝑗	PROPN
gujaf-217	205	26	=	=	SYM
gujaf-217	205	27	𝑝𝑗	𝑝𝑗	PROPN
gujaf-217	205	28	−	−	PROPN
gujaf-217	205	29	𝑝𝑗−1	𝑝𝑗−1	PROPN
gujaf-217	205	30	]	]	PUNCT
gujaf-217	205	31	.	.	PUNCT
gujaf-217	206	1	e(𝛥𝑝−𝑖	e(𝛥𝑝−𝑖	X
gujaf-217	206	2	)	)	PUNCT
gujaf-217	206	3	is	be	AUX
gujaf-217	206	4	the	the	DET
gujaf-217	206	5	expected	expect	VERB
gujaf-217	206	6	(	(	PUNCT
gujaf-217	206	7	average	average	ADJ
gujaf-217	206	8	)	)	PUNCT
gujaf-217	206	9	value	value	NOUN
gujaf-217	206	10	of	of	ADP
gujaf-217	206	11	𝛥𝑝	𝛥𝑝	PROPN
gujaf-217	206	12	,	,	PUNCT
gujaf-217	206	13	excluding	exclude	VERB
gujaf-217	206	14	𝑝𝑖	𝑝𝑖	NOUN
gujaf-217	206	15	,	,	PUNCT
gujaf-217	206	16	and	and	CCONJ
gujaf-217	206	17	𝑆𝐷(𝛥𝑝−𝑖	𝑆𝐷(𝛥𝑝−𝑖	PROPN
gujaf-217	206	18	)	)	PUNCT
gujaf-217	206	19	is	be	AUX
gujaf-217	206	20	standard	standard	ADJ
gujaf-217	206	21	deviation	deviation	NOUN
gujaf-217	206	22	of	of	ADP
gujaf-217	206	23	(	(	PUNCT
gujaf-217	206	24	change	change	NOUN
gujaf-217	206	25	in	in	ADP
gujaf-217	206	26	𝑝𝑖	𝑝𝑖	NOUN
gujaf-217	206	27	)	)	PUNCT
gujaf-217	206	28	𝛥𝑝	𝛥𝑝	PROPN
gujaf-217	206	29	,	,	PUNCT
gujaf-217	206	30	excluding	exclude	VERB
gujaf-217	206	31	𝛥𝑝𝑖.	𝛥𝑝𝑖.	PROPN
gujaf-217	206	32	logit	logit	PROPN
gujaf-217	206	33	-	-	PUNCT
gujaf-217	206	34	based	base	VERB
gujaf-217	206	35	test	test	NOUN
gujaf-217	206	36	approach	approach	NOUN
gujaf-217	206	37	unlike	unlike	ADP
gujaf-217	206	38	the	the	DET
gujaf-217	206	39	histogram	histogram	NOUN
gujaf-217	206	40	-	-	PUNCT
gujaf-217	206	41	based	base	VERB
gujaf-217	206	42	test	test	NOUN
gujaf-217	206	43	which	which	PRON
gujaf-217	206	44	detects	detect	VERB
gujaf-217	206	45	distribution	distribution	NOUN
gujaf-217	206	46	discontinuity	discontinuity	NOUN
gujaf-217	206	47	,	,	PUNCT
gujaf-217	206	48	and	and	CCONJ
gujaf-217	206	49	examines	examine	VERB
gujaf-217	206	50	properties	property	NOUN
gujaf-217	206	51	of	of	ADP
gujaf-217	206	52	earnings	earning	NOUN
gujaf-217	206	53	(	(	PUNCT
gujaf-217	206	54	roychowdhury	roychowdhury	NOUN
gujaf-217	206	55	,	,	PUNCT
gujaf-217	206	56	2006	2006	NUM
gujaf-217	206	57	)	)	PUNCT
gujaf-217	206	58	,	,	PUNCT
gujaf-217	206	59	the	the	DET
gujaf-217	206	60	‘	'	PUNCT
gujaf-217	206	61	logit	logit	NOUN
gujaf-217	206	62	-	-	PUNCT
gujaf-217	206	63	based	base	VERB
gujaf-217	206	64	tests	test	NOUN
gujaf-217	206	65	’	'	PUNCT
gujaf-217	206	66	is	be	AUX
gujaf-217	206	67	conditional	conditional	ADJ
gujaf-217	206	68	probability	probability	NOUN
gujaf-217	206	69	multiple	multiple	ADJ
gujaf-217	206	70	explanatory	explanatory	ADJ
gujaf-217	206	71	variables	variable	NOUN
gujaf-217	206	72	model	model	NOUN
gujaf-217	206	73	to	to	PART
gujaf-217	206	74	detect	detect	VERB
gujaf-217	206	75	the	the	DET
gujaf-217	206	76	possible	possible	ADJ
gujaf-217	206	77	determinants	determinant	NOUN
gujaf-217	206	78	of	of	ADP
gujaf-217	206	79	distribution	distribution	NOUN
gujaf-217	206	80	discontinuity	discontinuity	NOUN
gujaf-217	206	81	(	(	PUNCT
gujaf-217	206	82	or	or	CCONJ
gujaf-217	206	83	earnings	earning	NOUN
gujaf-217	206	84	management	management	NOUN
gujaf-217	206	85	)	)	PUNCT
gujaf-217	206	86	around	around	ADP
gujaf-217	206	87	the	the	DET
gujaf-217	206	88	benchmark	benchmark	NOUN
gujaf-217	206	89	(	(	PUNCT
gujaf-217	206	90	shuto	shuto	PROPN
gujaf-217	206	91	&	&	CCONJ
gujaf-217	206	92	iwasaki	iwasaki	PROPN
gujaf-217	206	93	,	,	PUNCT
gujaf-217	206	94	2015	2015	NUM
gujaf-217	206	95	)	)	PUNCT
gujaf-217	206	96	.	.	PUNCT
gujaf-217	207	1	empirical	empirical	ADJ
gujaf-217	207	2	literature	literature	NOUN
gujaf-217	207	3	on	on	ADP
gujaf-217	207	4	the	the	DET
gujaf-217	207	5	determinants	determinant	NOUN
gujaf-217	207	6	of	of	ADP
gujaf-217	207	7	discontinuity	discontinuity	NOUN
gujaf-217	207	8	in	in	ADP
gujaf-217	207	9	earnings	earning	NOUN
gujaf-217	207	10	management	management	NOUN
gujaf-217	207	11	has	have	AUX
gujaf-217	207	12	been	be	AUX
gujaf-217	207	13	verified	verify	VERB
gujaf-217	207	14	in	in	ADP
gujaf-217	207	15	isolation	isolation	NOUN
gujaf-217	207	16	of	of	ADP
gujaf-217	207	17	an	an	DET
gujaf-217	207	18	existing	exist	VERB
gujaf-217	207	19	formal	formal	ADJ
gujaf-217	207	20	economic	economic	ADJ
gujaf-217	207	21	theory	theory	NOUN
gujaf-217	207	22	.	.	PUNCT
gujaf-217	208	1	in	in	ADP
gujaf-217	208	2	absence	absence	NOUN
gujaf-217	208	3	of	of	ADP
gujaf-217	208	4	an	an	DET
gujaf-217	208	5	extent	extent	NOUN
gujaf-217	208	6	formal	formal	ADJ
gujaf-217	208	7	theory	theory	NOUN
gujaf-217	208	8	,	,	PUNCT
gujaf-217	208	9	empirical	empirical	ADJ
gujaf-217	208	10	investigations	investigation	NOUN
gujaf-217	208	11	conducted	conduct	VERB
gujaf-217	208	12	often	often	ADV
gujaf-217	208	13	have	have	VERB
gujaf-217	208	14	to	to	PART
gujaf-217	208	15	depend	depend	VERB
gujaf-217	208	16	on	on	ADP
gujaf-217	208	17	some	some	DET
gujaf-217	208	18	assumptions	assumption	NOUN
gujaf-217	208	19	,	,	PUNCT
gujaf-217	208	20	related	related	ADJ
gujaf-217	208	21	or	or	CCONJ
gujaf-217	208	22	not	not	PART
gujaf-217	208	23	related	relate	VERB
gujaf-217	208	24	to	to	ADP
gujaf-217	208	25	with	with	ADP
gujaf-217	208	26	and	and	CCONJ
gujaf-217	208	27	earnings	earning	NOUN
gujaf-217	208	28	management	management	NOUN
gujaf-217	208	29	,	,	PUNCT
gujaf-217	208	30	about	about	ADP
gujaf-217	208	31	the	the	DET
gujaf-217	208	32	firms	firm	NOUN
gujaf-217	208	33	’	’	PART
gujaf-217	208	34	distinctive	distinctive	ADJ
gujaf-217	208	35	business	business	NOUN
gujaf-217	208	36	operations	operation	NOUN
gujaf-217	208	37	and	and	CCONJ
gujaf-217	208	38	about	about	ADP
gujaf-217	208	39	the	the	DET
gujaf-217	208	40	functional	functional	ADJ
gujaf-217	208	41	(	(	PUNCT
gujaf-217	208	42	accounting	accounting	NOUN
gujaf-217	208	43	)	)	PUNCT
gujaf-217	208	44	form	form	NOUN
gujaf-217	208	45	of	of	ADP
gujaf-217	208	46	the	the	DET
gujaf-217	208	47	earnings	earning	NOUN
gujaf-217	208	48	(	(	PUNCT
gujaf-217	208	49	dechow	dechow	ADJ
gujaf-217	208	50	&	&	CCONJ
gujaf-217	208	51	dichev	dichev	PROPN
gujaf-217	208	52	,	,	PUNCT
gujaf-217	208	53	2002	2002	NUM
gujaf-217	208	54	)	)	PUNCT
gujaf-217	208	55	.	.	PUNCT
gujaf-217	209	1	conditional	conditional	ADJ
gujaf-217	209	2	discontinuity	discontinuity	NOUN
gujaf-217	209	3	test	test	NOUN
gujaf-217	209	4	the	the	DET
gujaf-217	209	5	test	test	NOUN
gujaf-217	209	6	,	,	PUNCT
gujaf-217	209	7	from	from	ADP
gujaf-217	209	8	byzalov	byzalov	PROPN
gujaf-217	209	9	and	and	CCONJ
gujaf-217	209	10	basu	basu	PROPN
gujaf-217	209	11	(	(	PUNCT
gujaf-217	209	12	2019	2019	NUM
gujaf-217	209	13	)	)	PUNCT
gujaf-217	209	14	,	,	PUNCT
gujaf-217	209	15	is	be	AUX
gujaf-217	209	16	based	base	VERB
gujaf-217	209	17	on	on	ADP
gujaf-217	209	18	the	the	DET
gujaf-217	209	19	existence	existence	NOUN
gujaf-217	209	20	of	of	ADP
gujaf-217	209	21	multiple	multiple	ADJ
gujaf-217	209	22	explanatory	explanatory	ADJ
gujaf-217	209	23	variables	variable	NOUN
gujaf-217	209	24	to	to	PART
gujaf-217	209	25	detect	detect	VERB
gujaf-217	209	26	possible	possible	ADJ
gujaf-217	209	27	determinants	determinant	NOUN
gujaf-217	209	28	of	of	ADP
gujaf-217	209	29	earnings	earning	NOUN
gujaf-217	209	30	management	management	NOUN
gujaf-217	209	31	.	.	PUNCT
gujaf-217	210	1	the	the	DET
gujaf-217	210	2	discontinuity	discontinuity	NOUN
gujaf-217	210	3	tests	test	NOUN
gujaf-217	210	4	based	base	VERB
gujaf-217	210	5	on	on	ADP
gujaf-217	210	6	burgstahler	burgstahler	NOUN
gujaf-217	210	7	and	and	CCONJ
gujaf-217	210	8	dichev	dichev	NOUN
gujaf-217	210	9	(	(	PUNCT
gujaf-217	210	10	1997	1997	NUM
gujaf-217	210	11	)	)	PUNCT
gujaf-217	210	12	’s	’s	PART
gujaf-217	210	13	framework	framework	NOUN
gujaf-217	210	14	does	do	AUX
gujaf-217	210	15	not	not	PART
gujaf-217	210	16	accommodate	accommodate	VERB
gujaf-217	210	17	multiple	multiple	ADJ
gujaf-217	210	18	explanatory	explanatory	ADJ
gujaf-217	210	19	variables	variable	NOUN
gujaf-217	210	20	.	.	PUNCT
gujaf-217	211	1	in	in	ADP
gujaf-217	211	2	detecting	detect	VERB
gujaf-217	211	3	discontinuity	discontinuity	NOUN
gujaf-217	211	4	,	,	PUNCT
gujaf-217	211	5	burgstahler	burgstahler	NOUN
gujaf-217	211	6	and	and	CCONJ
gujaf-217	211	7	dichev	dichev	PROPN
gujaf-217	211	8	test	test	NOUN
gujaf-217	211	9	allows	allow	VERB
gujaf-217	211	10	to	to	PART
gujaf-217	211	11	compare	compare	VERB
gujaf-217	211	12	histograms	histogram	NOUN
gujaf-217	211	13	of	of	ADP
gujaf-217	211	14	two	two	NUM
gujaf-217	211	15	asymmetric	asymmetric	ADJ
gujaf-217	211	16	partitions	partition	NOUN
gujaf-217	211	17	for	for	ADP
gujaf-217	211	18	just	just	ADV
gujaf-217	211	19	one	one	NUM
gujaf-217	211	20	variable	variable	NOUN
gujaf-217	211	21	(	(	PUNCT
gujaf-217	211	22	e.g.	e.g.	ADV
gujaf-217	211	23	,	,	PUNCT
gujaf-217	211	24	earnings	earning	NOUN
gujaf-217	211	25	-	-	PUNCT
gujaf-217	211	26	losses	loss	NOUN
gujaf-217	211	27	versus	versus	ADP
gujaf-217	211	28	earnings	earning	NOUN
gujaf-217	211	29	-	-	PUNCT
gujaf-217	211	30	profits	profit	NOUN
gujaf-217	211	31	of	of	ADP
gujaf-217	211	32	firms	firm	NOUN
gujaf-217	211	33	)	)	PUNCT
gujaf-217	211	34	.	.	PUNCT
gujaf-217	212	1	byzalov	byzalov	PROPN
gujaf-217	212	2	and	and	CCONJ
gujaf-217	212	3	basu	basu	PROPN
gujaf-217	212	4	(	(	PUNCT
gujaf-217	212	5	2019	2019	NUM
gujaf-217	212	6	)	)	PUNCT
gujaf-217	212	7	estimate	estimate	VERB
gujaf-217	212	8	a	a	DET
gujaf-217	212	9	relatively	relatively	ADV
gujaf-217	212	10	smooth	smooth	ADJ
gujaf-217	212	11	frequency	frequency	NOUN
gujaf-217	212	12	distribution	distribution	NOUN
gujaf-217	212	13	of	of	ADP
gujaf-217	212	14	pre	pre	ADJ
gujaf-217	212	15	-	-	ADJ
gujaf-217	212	16	managed	manage	VERB
gujaf-217	212	17	earnings	earning	NOUN
gujaf-217	212	18	with	with	ADP
gujaf-217	212	19	each	each	DET
gujaf-217	212	20	model	model	NOUN
gujaf-217	212	21	’s	’s	PART
gujaf-217	212	22	component	component	NOUN
gujaf-217	212	23	conditioned	condition	VERB
gujaf-217	212	24	on	on	ADP
gujaf-217	212	25	some	some	DET
gujaf-217	212	26	explanatory	explanatory	ADJ
gujaf-217	212	27	variables	variable	NOUN
gujaf-217	212	28	.	.	PUNCT
gujaf-217	213	1	the	the	DET
gujaf-217	213	2	discontinuity	discontinuity	NOUN
gujaf-217	213	3	is	be	AUX
gujaf-217	213	4	verified	verify	VERB
gujaf-217	213	5	with	with	ADP
gujaf-217	213	6	standard	standard	PROPN
gujaf-217	213	7	t	t	PROPN
gujaf-217	213	8	-	-	PUNCT
gujaf-217	213	9	test	test	NOUN
gujaf-217	213	10	for	for	ADP
gujaf-217	213	11	each	each	DET
gujaf-217	213	12	coefficients	coefficient	NOUN
gujaf-217	213	13	estimated	estimate	VERB
gujaf-217	213	14	.	.	PUNCT
gujaf-217	214	1	relative	relative	ADJ
gujaf-217	214	2	to	to	ADP
gujaf-217	214	3	the	the	DET
gujaf-217	214	4	standard	standard	PROPN
gujaf-217	214	5	logit	logit	PROPN
gujaf-217	214	6	model	model	NOUN
gujaf-217	214	7	,	,	PUNCT
gujaf-217	214	8	the	the	DET
gujaf-217	214	9	simulation	simulation	NOUN
gujaf-217	214	10	from	from	ADP
gujaf-217	214	11	this	this	DET
gujaf-217	214	12	test	test	NOUN
gujaf-217	214	13	provides	provide	VERB
gujaf-217	214	14	better	well	ADJ
gujaf-217	214	15	type	type	NOUN
gujaf-217	214	16	-	-	PUNCT
gujaf-217	214	17	i	i	PRON
gujaf-217	214	18	errors	error	NOUN
gujaf-217	214	19	and	and	CCONJ
gujaf-217	214	20	greater	great	ADJ
gujaf-217	214	21	statistic	statistic	ADJ
gujaf-217	214	22	power	power	NOUN
gujaf-217	214	23	of	of	ADP
gujaf-217	214	24	test	test	NOUN
gujaf-217	214	25	.	.	PUNCT
gujaf-217	215	1	the	the	DET
gujaf-217	215	2	test	test	NOUN
gujaf-217	215	3	has	have	AUX
gujaf-217	215	4	not	not	PART
gujaf-217	215	5	been	be	AUX
gujaf-217	215	6	well	well	ADV
gujaf-217	215	7	exploited	exploit	VERB
gujaf-217	215	8	in	in	ADP
gujaf-217	215	9	empirical	empirical	ADJ
gujaf-217	215	10	applications	application	NOUN
gujaf-217	215	11	due	due	ADP
gujaf-217	215	12	to	to	ADP
gujaf-217	215	13	the	the	DET
gujaf-217	215	14	complexities	complexity	NOUN
gujaf-217	215	15	of	of	ADP
gujaf-217	215	16	implementation	implementation	NOUN
gujaf-217	215	17	.	.	PUNCT
gujaf-217	216	1	gusau	gusau	ADJ
gujaf-217	216	2	journal	journal	PROPN
gujaf-217	216	3	of	of	ADP
gujaf-217	216	4	accounting	accounting	NOUN
gujaf-217	216	5	and	and	CCONJ
gujaf-217	216	6	finance	finance	NOUN
gujaf-217	216	7	,	,	PUNCT
gujaf-217	216	8	vol	vol	NOUN
gujaf-217	216	9	.	.	PROPN
gujaf-217	216	10	4	4	NUM
gujaf-217	216	11	,	,	PUNCT
gujaf-217	216	12	issue	issue	NOUN
gujaf-217	216	13	1	1	NUM
gujaf-217	216	14	,	,	PUNCT
gujaf-217	216	15	april	april	PROPN
gujaf-217	216	16	,	,	PUNCT
gujaf-217	216	17	2023	2023	NUM
gujaf-217	216	18	283	283	NUM
gujaf-217	216	19	monte	monte	PROPN
gujaf-217	216	20	carlo	carlo	PROPN
gujaf-217	216	21	simulation	simulation	PROPN
gujaf-217	216	22	approach	approach	PROPN
gujaf-217	216	23	takeuchi	takeuchi	PROPN
gujaf-217	216	24	(	(	PUNCT
gujaf-217	216	25	2004	2004	NUM
gujaf-217	216	26	)	)	PUNCT
gujaf-217	216	27	applies	apply	VERB
gujaf-217	216	28	to	to	ADP
gujaf-217	216	29	monte	monte	PROPN
gujaf-217	216	30	carlo	carlo	PROPN
gujaf-217	216	31	simulation	simulation	PROPN
gujaf-217	216	32	to	to	PART
gujaf-217	216	33	detect	detect	VERB
gujaf-217	216	34	discontinuity	discontinuity	NOUN
gujaf-217	216	35	in	in	ADP
gujaf-217	216	36	an	an	DET
gujaf-217	216	37	empirical	empirical	ADJ
gujaf-217	216	38	distribution	distribution	NOUN
gujaf-217	216	39	of	of	ADP
gujaf-217	216	40	reported	report	VERB
gujaf-217	216	41	earnings	earning	NOUN
gujaf-217	216	42	.	.	PUNCT
gujaf-217	217	1	takeuchi	takeuchi	PROPN
gujaf-217	217	2	(	(	PUNCT
gujaf-217	217	3	2004	2004	NUM
gujaf-217	217	4	)	)	PUNCT
gujaf-217	217	5	follows	follow	VERB
gujaf-217	217	6	that	that	SCONJ
gujaf-217	217	7	reported	report	VERB
gujaf-217	217	8	earnings	earning	NOUN
gujaf-217	217	9	(	(	PUNCT
gujaf-217	217	10	𝑋𝑖	𝑋𝑖	NOUN
gujaf-217	217	11	)	)	PUNCT
gujaf-217	217	12	is	be	AUX
gujaf-217	217	13	a	a	DET
gujaf-217	217	14	random	random	ADJ
gujaf-217	217	15	variable	variable	NOUN
gujaf-217	217	16	(	(	PUNCT
gujaf-217	217	17	for	for	ADP
gujaf-217	217	18	𝑖	𝑖	PRON
gujaf-217	217	19	=	=	SYM
gujaf-217	217	20	1	1	NUM
gujaf-217	217	21	,	,	PUNCT
gujaf-217	217	22	…	…	PUNCT
gujaf-217	217	23	,	,	PUNCT
gujaf-217	217	24	𝑛	𝑛	X
gujaf-217	217	25	)	)	PUNCT
gujaf-217	217	26	with	with	ADP
gujaf-217	217	27	a	a	DET
gujaf-217	217	28	function	function	NOUN
gujaf-217	217	29	defined	define	VERB
gujaf-217	217	30	as	as	ADP
gujaf-217	217	31	,	,	PUNCT
gujaf-217	217	32	𝐹.	𝐹.	PROPN
gujaf-217	217	33	if	if	SCONJ
gujaf-217	217	34	the	the	DET
gujaf-217	217	35	distribution	distribution	NOUN
gujaf-217	217	36	is	be	AUX
gujaf-217	217	37	evenly	evenly	ADV
gujaf-217	217	38	spaced	space	VERB
gujaf-217	217	39	with	with	ADP
gujaf-217	217	40	space	space	NOUN
gujaf-217	217	41	points	point	NOUN
gujaf-217	217	42	−∞	−∞	NOUN
gujaf-217	217	43	=	=	SYM
gujaf-217	217	44	𝑔0	𝑔0	PROPN
gujaf-217	217	45	<	<	X
gujaf-217	217	46	𝑔1	𝑔1	PROPN
gujaf-217	217	47	<	<	X
gujaf-217	217	48	⋯	⋯	X
gujaf-217	217	49	<	<	X
gujaf-217	217	50	𝑔𝑘	𝑔𝑘	ADP
gujaf-217	217	51	=	=	SYM
gujaf-217	217	52	∞	∞	PROPN
gujaf-217	217	53	,	,	PUNCT
gujaf-217	217	54	where	where	SCONJ
gujaf-217	217	55	(	(	PUNCT
gujaf-217	217	56	𝑔𝑗	𝑔𝑗	NOUN
gujaf-217	217	57	−	−	PRON
gujaf-217	217	58	𝑔𝑗−1	𝑔𝑗−1	NOUN
gujaf-217	217	59	=	=	SYM
gujaf-217	217	60	ℎ	ℎ	PROPN
gujaf-217	217	61	)	)	PUNCT
gujaf-217	217	62	for	for	ADP
gujaf-217	217	63	𝑗	𝑗	NOUN
gujaf-217	217	64	=	=	SYM
gujaf-217	217	65	2	2	NUM
gujaf-217	217	66	,	,	PUNCT
gujaf-217	217	67	…	…	PUNCT
gujaf-217	217	68	,	,	PUNCT
gujaf-217	217	69	𝑘	𝑘	DET
gujaf-217	217	70	−	−	PROPN
gujaf-217	217	71	1	1	NUM
gujaf-217	217	72	,	,	PUNCT
gujaf-217	217	73	then	then	ADV
gujaf-217	217	74	an	an	DET
gujaf-217	217	75	empirical	empirical	ADJ
gujaf-217	217	76	distribution	distribution	NOUN
gujaf-217	217	77	,	,	PUNCT
gujaf-217	217	78	𝑌𝑗	𝑌𝑗	PROPN
gujaf-217	217	79	,	,	PUNCT
gujaf-217	217	80	defined	define	VERB
gujaf-217	217	81	by	by	ADP
gujaf-217	217	82	the	the	DET
gujaf-217	217	83	empirical	empirical	ADJ
gujaf-217	217	84	process	process	NOUN
gujaf-217	217	85	∑	∑	PUNCT
gujaf-217	217	86	𝑙𝑛	𝑙𝑛	X
gujaf-217	217	87	𝑖=1	𝑖=1	PROPN
gujaf-217	217	88	{	{	PUNCT
gujaf-217	217	89	𝑋𝑖	𝑋𝑖	PROPN
gujaf-217	217	90	∈	∈	PROPN
gujaf-217	217	91	(	(	PUNCT
gujaf-217	217	92	𝑔𝑗−1	𝑔𝑗−1	PROPN
gujaf-217	217	93	,	,	PUNCT
gujaf-217	217	94	𝑔𝑗	𝑔𝑗	PROPN
gujaf-217	217	95	]	]	X
gujaf-217	217	96	}	}	PUNCT
gujaf-217	217	97	(	(	PUNCT
gujaf-217	217	98	𝑗	𝑗	NOUN
gujaf-217	217	99	=	=	SYM
gujaf-217	217	100	1	1	NUM
gujaf-217	217	101	,	,	PUNCT
gujaf-217	217	102	…	…	PUNCT
gujaf-217	217	103	,	,	PUNCT
gujaf-217	217	104	𝑘	𝑘	NOUN
gujaf-217	217	105	)	)	PUNCT
gujaf-217	217	106	]	]	PUNCT
gujaf-217	217	107	in	in	ADP
gujaf-217	217	108	(	(	PUNCT
gujaf-217	217	109	𝑔𝑗−1	𝑔𝑗−1	PROPN
gujaf-217	217	110	,	,	PUNCT
gujaf-217	217	111	𝑔𝑗	𝑔𝑗	PROPN
gujaf-217	217	112	]	]	PUNCT
gujaf-217	217	113	would	would	AUX
gujaf-217	217	114	assume	assume	VERB
gujaf-217	217	115	a	a	DET
gujaf-217	217	116	multinomial	multinomial	ADJ
gujaf-217	217	117	probability	probability	NOUN
gujaf-217	217	118	function	function	NOUN
gujaf-217	217	119	,	,	PUNCT
gujaf-217	217	120	𝑝𝑗	𝑝𝑗	PROPN
gujaf-217	217	121	=	=	SYM
gujaf-217	217	122	𝑃(𝑋	𝑃(𝑋	PROPN
gujaf-217	217	123	∈	∈	PROPN
gujaf-217	217	124	(	(	PUNCT
gujaf-217	217	125	𝑔𝑗−1	𝑔𝑗−1	PROPN
gujaf-217	217	126	,	,	PUNCT
gujaf-217	217	127	𝑔𝑗	𝑔𝑗	PROPN
gujaf-217	217	128	]	]	X
gujaf-217	217	129	)	)	PUNCT
gujaf-217	217	130	=	=	SYM
gujaf-217	218	1	𝐹(𝑔𝑗	𝐹(𝑔𝑗	NUM
gujaf-217	218	2	)	)	PUNCT
gujaf-217	219	1	−	−	PROPN
gujaf-217	219	2	𝐹(𝑔𝑗−1	𝐹(𝑔𝑗−1	NOUN
gujaf-217	219	3	)	)	PUNCT
gujaf-217	219	4	.	.	PUNCT
gujaf-217	220	1	where	where	SCONJ
gujaf-217	220	2	the	the	DET
gujaf-217	220	3	mean	mean	NOUN
gujaf-217	220	4	of	of	ADP
gujaf-217	220	5	𝑌𝑗	𝑌𝑗	PROPN
gujaf-217	220	6	is	be	AUX
gujaf-217	220	7	𝐸(𝑌𝑗	𝐸(𝑌𝑗	NOUN
gujaf-217	220	8	)	)	PUNCT
gujaf-217	220	9	=	=	SYM
gujaf-217	220	10	𝑛𝑝𝑗	𝑛𝑝𝑗	NOUN
gujaf-217	220	11	,	,	PUNCT
gujaf-217	220	12	and	and	CCONJ
gujaf-217	220	13	the	the	DET
gujaf-217	220	14	variance	variance	NOUN
gujaf-217	220	15	is	be	AUX
gujaf-217	220	16	𝐸(𝑌𝑗	𝐸(𝑌𝑗	NOUN
gujaf-217	220	17	−	−	NOUN
gujaf-217	220	18	𝑌)2	𝑌)2	NUM
gujaf-217	220	19	=	=	PUNCT
gujaf-217	220	20	𝑛𝑝𝑗(1	𝑛𝑝𝑗(1	NOUN
gujaf-217	220	21	−	−	PROPN
gujaf-217	220	22	𝑝𝑗	𝑝𝑗	PROPN
gujaf-217	220	23	)	)	PUNCT
gujaf-217	220	24	.	.	PUNCT
gujaf-217	221	1	the	the	DET
gujaf-217	221	2	degree	degree	NOUN
gujaf-217	221	3	of	of	ADP
gujaf-217	221	4	the	the	DET
gujaf-217	221	5	empirical	empirical	ADJ
gujaf-217	221	6	smoothness	smoothness	NOUN
gujaf-217	221	7	of	of	ADP
gujaf-217	221	8	the	the	DET
gujaf-217	221	9	distribution	distribution	NOUN
gujaf-217	221	10	is	be	AUX
gujaf-217	221	11	[	[	X
gujaf-217	221	12	𝑝𝑗	𝑝𝑗	NOUN
gujaf-217	221	13	=	=	SYM
gujaf-217	221	14	(	(	PUNCT
gujaf-217	221	15	𝑝𝑗−1	𝑝𝑗−1	PROPN
gujaf-217	221	16	+	+	CCONJ
gujaf-217	221	17	𝑝𝑗+1	𝑝𝑗+1	X
gujaf-217	221	18	)	)	PUNCT
gujaf-217	221	19	2⁄	2⁄	NUM
gujaf-217	221	20	]	]	PUNCT
gujaf-217	221	21	.	.	PUNCT
gujaf-217	222	1	the	the	DET
gujaf-217	222	2	burgstahler	burgstahler	NOUN
gujaf-217	222	3	and	and	CCONJ
gujaf-217	222	4	dichev	dichev	NOUN
gujaf-217	222	5	(	(	PUNCT
gujaf-217	222	6	1997	1997	NUM
gujaf-217	222	7	)	)	PUNCT
gujaf-217	222	8	’s	’s	PART
gujaf-217	222	9	b	b	X
gujaf-217	222	10	-	-	PUNCT
gujaf-217	222	11	d	d	ADJ
gujaf-217	222	12	statistic	statistic	NOUN
gujaf-217	222	13	(	(	PUNCT
gujaf-217	222	14	𝜏𝐵𝐷	𝜏𝐵𝐷	NOUN
gujaf-217	222	15	)	)	PUNCT
gujaf-217	222	16	is	be	AUX
gujaf-217	222	17	denoted	denote	VERB
gujaf-217	222	18	:	:	PUNCT
gujaf-217	222	19	𝜏𝐵𝐷	𝜏𝐵𝐷	NOUN
gujaf-217	222	20	=	=	SYM
gujaf-217	222	21	(	(	PUNCT
gujaf-217	222	22	(	(	PUNCT
gujaf-217	222	23	𝑝𝑗−1+𝑝𝑗+1)/2)−𝑝𝑗	𝑝𝑗−1+𝑝𝑗+1)/2)−𝑝𝑗	PROPN
gujaf-217	222	24	)	)	PUNCT
gujaf-217	222	25	√𝑣𝑎𝑟	√𝑣𝑎𝑟	NOUN
gujaf-217	222	26	(	(	PUNCT
gujaf-217	222	27	(	(	PUNCT
gujaf-217	222	28	(	(	PUNCT
gujaf-217	222	29	𝑝𝑗−1+𝑝𝑗+1)/2)−𝑝𝑗	𝑝𝑗−1+𝑝𝑗+1)/2)−𝑝𝑗	PROPN
gujaf-217	222	30	)	)	PUNCT
gujaf-217	222	31	(	(	PUNCT
gujaf-217	222	32	3	3	X
gujaf-217	222	33	)	)	PUNCT
gujaf-217	222	34	where	where	SCONJ
gujaf-217	222	35	;	;	PUNCT
gujaf-217	222	36	�	�	PROPN
gujaf-217	222	37	̂	̂	NUM
gujaf-217	222	38	�	�	NOUN
gujaf-217	222	39	=	=	SYM
gujaf-217	222	40	𝑌𝑗/𝑛	𝑌𝑗/𝑛	NOUN
gujaf-217	222	41	;	;	PUNCT
gujaf-217	222	42	(	(	PUNCT
gujaf-217	222	43	4	4	X
gujaf-217	222	44	)	)	PUNCT
gujaf-217	222	45	𝑣𝑎𝑟(((	𝑣𝑎𝑟(((	NOUN
gujaf-217	222	46	�	�	PROPN
gujaf-217	222	47	̂	̂	SYM
gujaf-217	222	48	�	�	NOUN
gujaf-217	222	49	𝑗−1	𝑗−1	PROPN
gujaf-217	222	50	+	+	CCONJ
gujaf-217	222	51	�	�	PROPN
gujaf-217	222	52	̂	̂	NOUN
gujaf-217	222	53	�	�	NOUN
gujaf-217	222	54	𝑗+1	𝑗+1	NOUN
gujaf-217	222	55	)	)	PUNCT
gujaf-217	222	56	2⁄	2⁄	NUM
gujaf-217	222	57	)	)	PUNCT
gujaf-217	222	58	−	−	PROPN
gujaf-217	222	59	�	�	PROPN
gujaf-217	222	60	̂	̂	NOUN
gujaf-217	222	61	�	�	NOUN
gujaf-217	222	62	𝑗	𝑗	NOUN
gujaf-217	222	63	)	)	PUNCT
gujaf-217	222	64	=	=	SYM
gujaf-217	222	65	1	1	NUM
gujaf-217	222	66	𝑛	𝑛	PRON
gujaf-217	222	67	𝑝𝑗(1	𝑝𝑗(1	NOUN
gujaf-217	222	68	−	−	PROPN
gujaf-217	222	69	𝑝𝑗	𝑝𝑗	NOUN
gujaf-217	222	70	)	)	PUNCT
gujaf-217	222	71	+	+	CCONJ
gujaf-217	222	72	1	1	NUM
gujaf-217	222	73	4𝑛	4𝑛	NOUN
gujaf-217	222	74	(	(	PUNCT
gujaf-217	222	75	𝑝𝑗−1	𝑝𝑗−1	PROPN
gujaf-217	222	76	+	+	CCONJ
gujaf-217	222	77	𝑝𝑗+1)(1	𝑝𝑗+1)(1	ADP
gujaf-217	222	78	−	−	PROPN
gujaf-217	222	79	𝑝𝑗−1	𝑝𝑗−1	PROPN
gujaf-217	222	80	−	−	PROPN
gujaf-217	222	81	𝑝𝑗+1	𝑝𝑗+1	NUM
gujaf-217	222	82	)	)	PUNCT
gujaf-217	222	83	(	(	PUNCT
gujaf-217	222	84	5	5	NUM
gujaf-217	222	85	)	)	PUNCT
gujaf-217	222	86	+	+	CCONJ
gujaf-217	222	87	1	1	NUM
gujaf-217	222	88	𝑛	𝑛	PRON
gujaf-217	222	89	𝑝𝑗(𝑝𝑗−1	𝑝𝑗(𝑝𝑗−1	X
gujaf-217	222	90	+	+	CCONJ
gujaf-217	222	91	𝑝𝑗+1	𝑝𝑗+1	X
gujaf-217	222	92	)	)	PUNCT
gujaf-217	222	93	the	the	DET
gujaf-217	222	94	statistic	statistic	NOUN
gujaf-217	222	95	(	(	PUNCT
gujaf-217	222	96	𝜏𝐵𝐷	𝜏𝐵𝐷	NOUN
gujaf-217	222	97	)	)	PUNCT
gujaf-217	222	98	detects	detect	VERB
gujaf-217	222	99	the	the	DET
gujaf-217	222	100	‘	'	PUNCT
gujaf-217	222	101	disjointness	disjointness	NOUN
gujaf-217	222	102	’	'	PUNCT
gujaf-217	222	103	in	in	ADP
gujaf-217	222	104	the	the	DET
gujaf-217	222	105	distribution	distribution	NOUN
gujaf-217	222	106	(	(	PUNCT
gujaf-217	222	107	density	density	NOUN
gujaf-217	222	108	)	)	PUNCT
gujaf-217	222	109	function	function	NOUN
gujaf-217	222	110	under	under	ADP
gujaf-217	222	111	a	a	DET
gujaf-217	222	112	null	null	NOUN
gujaf-217	222	113	of	of	ADP
gujaf-217	222	114	standardize	standardize	NOUN
gujaf-217	222	115	normality	normality	NOUN
gujaf-217	222	116	in	in	ADP
gujaf-217	222	117	the	the	DET
gujaf-217	222	118	distribution	distribution	NOUN
gujaf-217	222	119	of	of	ADP
gujaf-217	222	120	earnings	earning	NOUN
gujaf-217	222	121	.	.	PUNCT
gujaf-217	223	1	takeuchi	takeuchi	PROPN
gujaf-217	223	2	(	(	PUNCT
gujaf-217	223	3	2004	2004	NUM
gujaf-217	223	4	)	)	PUNCT
gujaf-217	223	5	formulate	formulate	VERB
gujaf-217	223	6	𝜏𝐵𝐷	𝜏𝐵𝐷	NOUN
gujaf-217	223	7	for	for	ADP
gujaf-217	223	8	three	three	NUM
gujaf-217	223	9	different	different	ADJ
gujaf-217	223	10	bin	bin	NOUN
gujaf-217	223	11	-	-	ADJ
gujaf-217	223	12	width	width	ADJ
gujaf-217	223	13	h	h	NOUN
gujaf-217	224	1	[	[	X
gujaf-217	224	2	h	h	NOUN
gujaf-217	224	3	=	=	SYM
gujaf-217	224	4	0.20σ	0.20σ	PROPN
gujaf-217	224	5	,	,	PUNCT
gujaf-217	224	6	0.10σ	0.10σ	PROPN
gujaf-217	224	7	,	,	PUNCT
gujaf-217	224	8	&	&	CCONJ
gujaf-217	224	9	0.05σ	0.05σ	NUM
gujaf-217	224	10	,	,	PUNCT
gujaf-217	224	11	where	where	SCONJ
gujaf-217	224	12	σ	σ	PROPN
gujaf-217	224	13	is	be	AUX
gujaf-217	224	14	standard	standard	ADJ
gujaf-217	224	15	error	error	NOUN
gujaf-217	224	16	of	of	ADP
gujaf-217	224	17	𝑋𝑖	𝑋𝑖	NOUN
gujaf-217	224	18	]	]	PUNCT
gujaf-217	224	19	to	to	PART
gujaf-217	224	20	confirms	confirm	VERB
gujaf-217	224	21	‘	'	PUNCT
gujaf-217	224	22	disjointness	disjointness	NOUN
gujaf-217	224	23	’	'	PUNCT
gujaf-217	224	24	in	in	ADP
gujaf-217	224	25	the	the	DET
gujaf-217	224	26	density	density	NOUN
gujaf-217	224	27	under	under	ADP
gujaf-217	224	28	the	the	DET
gujaf-217	224	29	null	null	NOUN
gujaf-217	224	30	of	of	ADP
gujaf-217	224	31	normality	normality	NOUN
gujaf-217	224	32	of	of	ADP
gujaf-217	224	33	the	the	DET
gujaf-217	224	34	earnings	earning	NOUN
gujaf-217	224	35	.	.	PUNCT
gujaf-217	225	1	he	he	PRON
gujaf-217	225	2	conducted	conduct	VERB
gujaf-217	225	3	monte	monte	PROPN
gujaf-217	225	4	carlo	carlo	PROPN
gujaf-217	225	5	experiment	experiment	NOUN
gujaf-217	225	6	to	to	PART
gujaf-217	225	7	indicate	indicate	VERB
gujaf-217	225	8	discontinuity	discontinuity	NOUN
gujaf-217	225	9	for	for	ADP
gujaf-217	225	10	the	the	DET
gujaf-217	225	11	jump	jump	NOUN
gujaf-217	225	12	in	in	ADP
gujaf-217	225	13	earnings	earning	NOUN
gujaf-217	225	14	continuous	continuous	ADJ
gujaf-217	225	15	distribution	distribution	NOUN
gujaf-217	225	16	.	.	PUNCT
gujaf-217	226	1	the	the	DET
gujaf-217	226	2	test	test	NOUN
gujaf-217	226	3	has	have	AUX
gujaf-217	226	4	not	not	PART
gujaf-217	226	5	been	be	AUX
gujaf-217	226	6	well	well	ADV
gujaf-217	226	7	exploited	exploit	VERB
gujaf-217	226	8	in	in	ADP
gujaf-217	226	9	empirical	empirical	ADJ
gujaf-217	226	10	applications	application	NOUN
gujaf-217	226	11	due	due	ADP
gujaf-217	226	12	to	to	ADP
gujaf-217	226	13	the	the	DET
gujaf-217	226	14	rigour	rigour	NOUN
gujaf-217	226	15	require	require	NOUN
gujaf-217	226	16	in	in	ADP
gujaf-217	226	17	conducting	conduct	VERB
gujaf-217	226	18	the	the	DET
gujaf-217	226	19	bootstrap	bootstrap	NOUN
gujaf-217	226	20	simulations	simulation	NOUN
gujaf-217	226	21	.	.	PUNCT
gujaf-217	227	1	3	3	X
gujaf-217	227	2	.	.	X
gujaf-217	227	3	methodology	methodology	NOUN
gujaf-217	227	4	the	the	DET
gujaf-217	227	5	paper	paper	NOUN
gujaf-217	227	6	uses	use	VERB
gujaf-217	227	7	data	datum	NOUN
gujaf-217	227	8	(	(	PUNCT
gujaf-217	227	9	2001–2021	2001–2021	NUM
gujaf-217	227	10	)	)	PUNCT
gujaf-217	227	11	from	from	ADP
gujaf-217	227	12	the	the	DET
gujaf-217	227	13	nigerian	nigerian	ADJ
gujaf-217	227	14	exchange	exchange	NOUN
gujaf-217	227	15	(	(	PUNCT
gujaf-217	227	16	ngx	ngx	NOUN
gujaf-217	227	17	)	)	PUNCT
gujaf-217	227	18	and	and	CCONJ
gujaf-217	227	19	other	other	ADJ
gujaf-217	227	20	financial	financial	ADJ
gujaf-217	227	21	records	record	NOUN
gujaf-217	227	22	,	,	PUNCT
gujaf-217	227	23	for	for	ADP
gujaf-217	227	24	assets	asset	NOUN
gujaf-217	227	25	-	-	PUNCT
gujaf-217	227	26	scaled	scale	VERB
gujaf-217	227	27	profit	profit	NOUN
gujaf-217	227	28	after	after	ADP
gujaf-217	227	29	tax	tax	NOUN
gujaf-217	227	30	as	as	ADP
gujaf-217	227	31	a	a	DET
gujaf-217	227	32	proxy	proxy	NOUN
gujaf-217	227	33	for	for	ADP
gujaf-217	227	34	accounting	accounting	NOUN
gujaf-217	227	35	earnings	earning	NOUN
gujaf-217	227	36	.	.	PUNCT
gujaf-217	228	1	the	the	DET
gujaf-217	228	2	focus	focus	NOUN
gujaf-217	228	3	on	on	ADP
gujaf-217	228	4	2001	2001	NUM
gujaf-217	228	5	was	be	AUX
gujaf-217	228	6	to	to	PART
gujaf-217	228	7	ensure	ensure	VERB
gujaf-217	228	8	a	a	DET
gujaf-217	228	9	substantial	substantial	ADJ
gujaf-217	228	10	number	number	NOUN
gujaf-217	228	11	of	of	ADP
gujaf-217	228	12	years	year	NOUN
gujaf-217	228	13	are	be	AUX
gujaf-217	228	14	captured	capture	VERB
gujaf-217	228	15	in	in	ADP
gujaf-217	228	16	the	the	DET
gujaf-217	228	17	pre	pre	ADJ
gujaf-217	228	18	-	-	ADJ
gujaf-217	228	19	ifrs	ifrs	ADJ
gujaf-217	228	20	periods	period	NOUN
gujaf-217	228	21	(	(	PUNCT
gujaf-217	228	22	2001–2011	2001–2011	NUM
gujaf-217	228	23	)	)	PUNCT
gujaf-217	228	24	.	.	PUNCT
gujaf-217	229	1	the	the	DET
gujaf-217	229	2	post	post	ADJ
gujaf-217	229	3	-	-	ADJ
gujaf-217	229	4	ifrs	ifrs	ADJ
gujaf-217	229	5	periods	period	NOUN
gujaf-217	229	6	(	(	PUNCT
gujaf-217	229	7	2012	2012	NUM
gujaf-217	229	8	–	–	PUNCT
gujaf-217	229	9	2021	2021	NUM
gujaf-217	229	10	)	)	PUNCT
gujaf-217	229	11	,	,	PUNCT
gujaf-217	229	12	which	which	DET
gujaf-217	229	13	information	information	NOUN
gujaf-217	229	14	is	be	AUX
gujaf-217	229	15	assumed	assume	VERB
gujaf-217	229	16	to	to	PART
gujaf-217	229	17	have	have	AUX
gujaf-217	229	18	been	be	AUX
gujaf-217	229	19	applied	apply	VERB
gujaf-217	229	20	under	under	ADP
gujaf-217	229	21	greater	great	ADJ
gujaf-217	229	22	flexibility	flexibility	NOUN
gujaf-217	229	23	and	and	CCONJ
gujaf-217	229	24	discretions	discretion	NOUN
gujaf-217	229	25	toward	toward	ADP
gujaf-217	229	26	the	the	DET
gujaf-217	229	27	improvement	improvement	NOUN
gujaf-217	229	28	of	of	ADP
gujaf-217	229	29	earnings	earning	NOUN
gujaf-217	229	30	quality	quality	NOUN
gujaf-217	229	31	based	base	VERB
gujaf-217	229	32	on	on	ADP
gujaf-217	229	33	the	the	DET
gujaf-217	229	34	gusau	gusau	ADJ
gujaf-217	229	35	journal	journal	NOUN
gujaf-217	229	36	of	of	ADP
gujaf-217	229	37	accounting	accounting	NOUN
gujaf-217	229	38	and	and	CCONJ
gujaf-217	229	39	finance	finance	NOUN
gujaf-217	229	40	,	,	PUNCT
gujaf-217	229	41	vol	vol	NOUN
gujaf-217	229	42	.	.	PROPN
gujaf-217	229	43	4	4	NUM
gujaf-217	229	44	,	,	PUNCT
gujaf-217	229	45	issue	issue	NOUN
gujaf-217	229	46	1	1	NUM
gujaf-217	229	47	,	,	PUNCT
gujaf-217	229	48	april	april	PROPN
gujaf-217	229	49	,	,	PUNCT
gujaf-217	229	50	2023	2023	NUM
gujaf-217	229	51	284	284	NUM
gujaf-217	229	52	international	international	ADJ
gujaf-217	229	53	framework	framework	NOUN
gujaf-217	229	54	are	be	AUX
gujaf-217	229	55	well	well	ADV
gujaf-217	229	56	captured	capture	VERB
gujaf-217	229	57	.	.	PUNCT
gujaf-217	230	1	because	because	SCONJ
gujaf-217	230	2	the	the	DET
gujaf-217	230	3	number	number	NOUN
gujaf-217	230	4	of	of	ADP
gujaf-217	230	5	nse	nse	NOUN
gujaf-217	230	6	firms	firm	NOUN
gujaf-217	230	7	is	be	AUX
gujaf-217	230	8	small	small	ADJ
gujaf-217	230	9	relative	relative	ADJ
gujaf-217	230	10	to	to	ADP
gujaf-217	230	11	studies	study	NOUN
gujaf-217	230	12	for	for	ADP
gujaf-217	230	13	advanced	advanced	ADJ
gujaf-217	230	14	economies	economy	NOUN
gujaf-217	230	15	with	with	ADP
gujaf-217	230	16	large	large	ADJ
gujaf-217	230	17	capital	capital	NOUN
gujaf-217	230	18	market	market	NOUN
gujaf-217	230	19	and	and	CCONJ
gujaf-217	230	20	firm	firm	ADJ
gujaf-217	230	21	size	size	NOUN
gujaf-217	230	22	(	(	PUNCT
gujaf-217	230	23	shuto	shuto	PROPN
gujaf-217	230	24	&	&	CCONJ
gujaf-217	230	25	iwasa	iwasa	PROPN
gujaf-217	230	26	,	,	PUNCT
gujaf-217	230	27	2015	2015	NUM
gujaf-217	230	28	;	;	PUNCT
gujaf-217	230	29	enomoto	enomoto	NOUN
gujaf-217	230	30	&	&	CCONJ
gujaf-217	230	31	yamaguchi	yamaguchi	PROPN
gujaf-217	230	32	,	,	PUNCT
gujaf-217	230	33	2017	2017	NUM
gujaf-217	230	34	)	)	PUNCT
gujaf-217	230	35	,	,	PUNCT
gujaf-217	230	36	the	the	DET
gujaf-217	230	37	study	study	NOUN
gujaf-217	230	38	uses	use	VERB
gujaf-217	230	39	all	all	DET
gujaf-217	230	40	firms	firm	NOUN
gujaf-217	230	41	,	,	PUNCT
gujaf-217	230	42	including	include	VERB
gujaf-217	230	43	financial	financial	ADJ
gujaf-217	230	44	and	and	CCONJ
gujaf-217	230	45	non	non	ADJ
gujaf-217	230	46	-	-	ADJ
gujaf-217	230	47	financial	financial	ADJ
gujaf-217	230	48	industries	industry	NOUN
gujaf-217	230	49	in	in	ADP
gujaf-217	230	50	accordance	accordance	NOUN
gujaf-217	230	51	with	with	ADP
gujaf-217	230	52	pududu	pududu	NOUN
gujaf-217	230	53	and	and	CCONJ
gujaf-217	230	54	devilliers	devillier	NOUN
gujaf-217	230	55	(	(	PUNCT
gujaf-217	230	56	2016	2016	NUM
gujaf-217	230	57	)	)	PUNCT
gujaf-217	230	58	.	.	PUNCT
gujaf-217	231	1	table	table	NOUN
gujaf-217	231	2	1	1	NUM
gujaf-217	231	3	:	:	PUNCT
gujaf-217	231	4	industry	industry	NOUN
gujaf-217	231	5	-	-	PUNCT
gujaf-217	231	6	wise	wise	ADJ
gujaf-217	231	7	breakdown	breakdown	NOUN
gujaf-217	231	8	of	of	ADP
gujaf-217	231	9	sample	sample	NOUN
gujaf-217	231	10	industry	industry	NOUN
gujaf-217	231	11	#	#	NOUN
gujaf-217	231	12	firms	firm	NOUN
gujaf-217	231	13	#	#	NOUN
gujaf-217	231	14	firm	firm	ADJ
gujaf-217	231	15	-	-	PUNCT
gujaf-217	231	16	year	year	NOUN
gujaf-217	231	17	%	%	NOUN
gujaf-217	231	18	firms	firm	NOUN
gujaf-217	231	19	agriculture	agriculture	VERB
gujaf-217	231	20	10	10	NUM
gujaf-217	231	21	200	200	NUM
gujaf-217	231	22	6.41	6.41	NUM
gujaf-217	231	23	%	%	NOUN
gujaf-217	231	24	conglomerates	conglomerate	NOUN
gujaf-217	231	25	5	5	NUM
gujaf-217	231	26	100	100	NUM
gujaf-217	231	27	3.21	3.21	NUM
gujaf-217	231	28	%	%	NOUN
gujaf-217	231	29	construction	construction	NOUN
gujaf-217	231	30	/	/	SYM
gujaf-217	231	31	real	real	ADJ
gujaf-217	231	32	estate	estate	NOUN
gujaf-217	231	33	8	8	NUM
gujaf-217	231	34	160	160	NUM
gujaf-217	231	35	5.13	5.13	NUM
gujaf-217	231	36	%	%	NOUN
gujaf-217	231	37	consumer	consumer	NOUN
gujaf-217	231	38	goods	good	NOUN
gujaf-217	231	39	21	21	NUM
gujaf-217	231	40	420	420	NUM
gujaf-217	231	41	13.46	13.46	NUM
gujaf-217	231	42	%	%	NOUN
gujaf-217	231	43	financial	financial	ADJ
gujaf-217	231	44	services	service	NOUN
gujaf-217	231	45	45	45	NUM
gujaf-217	231	46	900	900	NUM
gujaf-217	231	47	28.85	28.85	NUM
gujaf-217	231	48	%	%	NOUN
gujaf-217	231	49	healthcare	healthcare	NOUN
gujaf-217	231	50	7	7	NUM
gujaf-217	231	51	140	140	NUM
gujaf-217	231	52	4.49	4.49	NUM
gujaf-217	231	53	%	%	NOUN
gujaf-217	231	54	ict	ict	NOUN
gujaf-217	231	55	and	and	CCONJ
gujaf-217	231	56	tech	tech	NOUN
gujaf-217	231	57	11	11	NUM
gujaf-217	231	58	220	220	NUM
gujaf-217	231	59	7.05	7.05	NUM
gujaf-217	231	60	%	%	NOUN
gujaf-217	231	61	industrial	industrial	ADJ
gujaf-217	231	62	goods	good	NOUN
gujaf-217	231	63	16	16	NUM
gujaf-217	231	64	320	320	NUM
gujaf-217	231	65	10.26	10.26	NUM
gujaf-217	231	66	%	%	NOUN
gujaf-217	231	67	natural	natural	ADJ
gujaf-217	231	68	resources	resource	NOUN
gujaf-217	231	69	5	5	NUM
gujaf-217	231	70	100	100	NUM
gujaf-217	231	71	3.21	3.21	NUM
gujaf-217	231	72	%	%	NOUN
gujaf-217	231	73	oil	oil	NOUN
gujaf-217	231	74	and	and	CCONJ
gujaf-217	231	75	gas	gas	NOUN
gujaf-217	231	76	9	9	NUM
gujaf-217	231	77	180	180	NUM
gujaf-217	231	78	5.77	5.77	NUM
gujaf-217	231	79	%	%	NOUN
gujaf-217	231	80	services	service	NOUN
gujaf-217	231	81	19	19	NUM
gujaf-217	231	82	380	380	NUM
gujaf-217	231	83	12.18	12.18	NUM
gujaf-217	231	84	%	%	NOUN
gujaf-217	231	85	total	total	NOUN
gujaf-217	231	86	156	156	NUM
gujaf-217	231	87	3,120	3,120	NUM
gujaf-217	231	88	100.00	100.00	NUM
gujaf-217	231	89	%	%	NOUN
gujaf-217	231	90	note	note	NOUN
gujaf-217	231	91	:	:	PUNCT
gujaf-217	231	92	n	n	NUM
gujaf-217	231	93	#	#	NOUN
gujaf-217	231	94	=	=	NOUN
gujaf-217	231	95	no	no	NOUN
gujaf-217	231	96	.	.	PUNCT
gujaf-217	232	1	of	of	ADP
gujaf-217	232	2	firm	firm	ADJ
gujaf-217	232	3	-	-	PUNCT
gujaf-217	232	4	year	year	NOUN
gujaf-217	232	5	.	.	PUNCT
gujaf-217	233	1	#	#	NOUN
gujaf-217	233	2	firms	firm	NOUN
gujaf-217	233	3	=	=	PUNCT
gujaf-217	233	4	no	no	INTJ
gujaf-217	233	5	.	.	PUNCT
gujaf-217	233	6	of	of	ADP
gujaf-217	233	7	firm	firm	ADJ
gujaf-217	233	8	in	in	ADP
gujaf-217	233	9	indicated	indicate	VERB
gujaf-217	233	10	industry	industry	NOUN
gujaf-217	233	11	.	.	PUNCT
gujaf-217	234	1	%	%	NOUN
gujaf-217	234	2	firms	firm	NOUN
gujaf-217	234	3	=	=	SYM
gujaf-217	234	4	industry	industry	NOUN
gujaf-217	234	5	percent	percent	NOUN
gujaf-217	234	6	of	of	ADP
gujaf-217	234	7	firm	firm	NOUN
gujaf-217	234	8	of	of	ADP
gujaf-217	234	9	total	total	ADJ
gujaf-217	234	10	sample	sample	NOUN
gujaf-217	235	1	[	[	X
gujaf-217	235	2	#	#	SYM
gujaf-217	235	3	firms/155	firms/155	ADJ
gujaf-217	235	4	]	]	X
gujaf-217	235	5	.	.	PUNCT
gujaf-217	236	1	the	the	DET
gujaf-217	236	2	sample	sample	NOUN
gujaf-217	236	3	for	for	ADP
gujaf-217	236	4	financial	financial	ADJ
gujaf-217	236	5	(	(	PUNCT
gujaf-217	236	6	non	non	ADJ
gujaf-217	236	7	-	-	ADJ
gujaf-217	236	8	financial	financial	ADJ
gujaf-217	236	9	)	)	PUNCT
gujaf-217	236	10	service	service	NOUN
gujaf-217	236	11	is	be	AUX
gujaf-217	236	12	29	29	NUM
gujaf-217	236	13	%	%	NOUN
gujaf-217	236	14	(	(	PUNCT
gujaf-217	236	15	71	71	NUM
gujaf-217	236	16	%	%	NOUN
gujaf-217	236	17	)	)	PUNCT
gujaf-217	236	18	,	,	PUNCT
gujaf-217	236	19	and	and	CCONJ
gujaf-217	236	20	preand	preand	NOUN
gujaf-217	236	21	postifrs	postifrs	NOUN
gujaf-217	236	22	include	include	VERB
gujaf-217	236	23	1,560	1,560	NUM
gujaf-217	236	24	firm	firm	ADJ
gujaf-217	236	25	-	-	PUNCT
gujaf-217	236	26	years	year	NOUN
gujaf-217	236	27	.	.	PUNCT
gujaf-217	237	1	from	from	ADP
gujaf-217	237	2	the	the	DET
gujaf-217	237	3	full	full	ADJ
gujaf-217	237	4	sample	sample	NOUN
gujaf-217	237	5	,	,	PUNCT
gujaf-217	237	6	firms	firm	NOUN
gujaf-217	237	7	with	with	ADP
gujaf-217	237	8	incomplete	incomplete	ADJ
gujaf-217	237	9	observations	observation	NOUN
gujaf-217	237	10	for	for	ADP
gujaf-217	237	11	the	the	DET
gujaf-217	237	12	considered	consider	VERB
gujaf-217	237	13	periods	period	NOUN
gujaf-217	237	14	are	be	AUX
gujaf-217	237	15	eliminated	eliminate	VERB
gujaf-217	237	16	.	.	PUNCT
gujaf-217	238	1	the	the	DET
gujaf-217	238	2	final	final	ADJ
gujaf-217	238	3	sample	sample	NOUN
gujaf-217	238	4	relapsed	relapse	VERB
gujaf-217	238	5	to	to	ADP
gujaf-217	238	6	156	156	NUM
gujaf-217	238	7	firms	firm	NOUN
gujaf-217	238	8	,	,	PUNCT
gujaf-217	238	9	with	with	ADP
gujaf-217	238	10	a	a	DET
gujaf-217	238	11	total	total	NOUN
gujaf-217	238	12	of	of	ADP
gujaf-217	238	13	3,120	3,120	NUM
gujaf-217	238	14	observations	observation	NOUN
gujaf-217	238	15	,	,	PUNCT
gujaf-217	238	16	and	and	CCONJ
gujaf-217	238	17	to	to	ADP
gujaf-217	238	18	2,964	2,964	NUM
gujaf-217	238	19	firm	firm	ADJ
gujaf-217	238	20	-	-	PUNCT
gujaf-217	238	21	years	year	NOUN
gujaf-217	238	22	for	for	SCONJ
gujaf-217	238	23	the	the	DET
gujaf-217	238	24	earnings	earning	NOUN
gujaf-217	238	25	change	change	NOUN
gujaf-217	238	26	variables	variable	NOUN
gujaf-217	238	27	after	after	ADP
gujaf-217	238	28	taking	take	VERB
gujaf-217	238	29	the	the	DET
gujaf-217	238	30	difference	difference	NOUN
gujaf-217	238	31	between	between	ADP
gujaf-217	238	32	earnings	earning	NOUN
gujaf-217	238	33	for	for	ADP
gujaf-217	238	34	current	current	ADJ
gujaf-217	238	35	year	year	NOUN
gujaf-217	238	36	(	(	PUNCT
gujaf-217	238	37	t	t	PROPN
gujaf-217	238	38	)	)	PUNCT
gujaf-217	238	39	and	and	CCONJ
gujaf-217	238	40	the	the	DET
gujaf-217	238	41	preceding	precede	VERB
gujaf-217	238	42	year	year	NOUN
gujaf-217	238	43	(	(	PUNCT
gujaf-217	238	44	t–1	t–1	NOUN
gujaf-217	238	45	)	)	PUNCT
gujaf-217	238	46	for	for	ADP
gujaf-217	238	47	each	each	DET
gujaf-217	238	48	firm	firm	NOUN
gujaf-217	238	49	,	,	PUNCT
gujaf-217	238	50	with	with	ADP
gujaf-217	238	51	the	the	DET
gujaf-217	238	52	pre	pre	NOUN
gujaf-217	238	53	-	-	ADJ
gujaf-217	238	54	ifrs	ifrs	ADJ
gujaf-217	238	55	.	.	PUNCT
gujaf-217	238	56	table	table	NOUN
gujaf-217	238	57	1	1	NUM
gujaf-217	238	58	presents	present	VERB
gujaf-217	238	59	the	the	DET
gujaf-217	238	60	breakdown	breakdown	NOUN
gujaf-217	238	61	of	of	ADP
gujaf-217	238	62	sample	sample	NOUN
gujaf-217	238	63	according	accord	VERB
gujaf-217	238	64	to	to	ADP
gujaf-217	238	65	the	the	DET
gujaf-217	238	66	sectors	sector	NOUN
gujaf-217	238	67	included	include	VERB
gujaf-217	238	68	in	in	ADP
gujaf-217	238	69	the	the	DET
gujaf-217	238	70	final	final	ADJ
gujaf-217	238	71	sample	sample	NOUN
gujaf-217	238	72	.	.	PUNCT
gujaf-217	239	1	the	the	DET
gujaf-217	239	2	financial	financial	ADJ
gujaf-217	239	3	sector	sector	NOUN
gujaf-217	239	4	constitutes	constitute	VERB
gujaf-217	239	5	about	about	ADP
gujaf-217	239	6	29	29	NUM
gujaf-217	239	7	%	%	NOUN
gujaf-217	239	8	of	of	ADP
gujaf-217	239	9	the	the	DET
gujaf-217	239	10	sample	sample	NOUN
gujaf-217	239	11	compositions	composition	NOUN
gujaf-217	239	12	.	.	PUNCT
gujaf-217	240	1	empirical	empirical	ADJ
gujaf-217	240	2	procedure	procedure	NOUN
gujaf-217	240	3	the	the	DET
gujaf-217	240	4	paper	paper	NOUN
gujaf-217	240	5	focuses	focus	VERB
gujaf-217	240	6	on	on	ADP
gujaf-217	240	7	investigating	investigate	VERB
gujaf-217	240	8	discontinuity	discontinuity	NOUN
gujaf-217	240	9	on	on	ADP
gujaf-217	240	10	actual	actual	ADJ
gujaf-217	240	11	earnings	earning	NOUN
gujaf-217	240	12	due	due	ADP
gujaf-217	240	13	to	to	ADP
gujaf-217	240	14	the	the	DET
gujaf-217	240	15	implementation	implementation	NOUN
gujaf-217	240	16	of	of	ADP
gujaf-217	240	17	ifrs	ifrs	PROPN
gujaf-217	240	18	.	.	PUNCT
gujaf-217	241	1	previous	previous	ADJ
gujaf-217	241	2	paper	paper	NOUN
gujaf-217	241	3	(	(	PUNCT
gujaf-217	241	4	e.g.	e.g.	ADV
gujaf-217	241	5	,	,	PUNCT
gujaf-217	241	6	gbadebo	gbadebo	PROPN
gujaf-217	241	7	et	et	PROPN
gujaf-217	241	8	al	al	PROPN
gujaf-217	241	9	.	.	PROPN
gujaf-217	241	10	,	,	PUNCT
gujaf-217	241	11	2022	2022	NUM
gujaf-217	241	12	)	)	PUNCT
gujaf-217	241	13	tests	test	VERB
gujaf-217	241	14	the	the	DET
gujaf-217	241	15	significance	significance	NOUN
gujaf-217	241	16	of	of	ADP
gujaf-217	241	17	ifrs	ifrs	NOUN
gujaf-217	241	18	on	on	ADP
gujaf-217	241	19	discretionary	discretionary	ADJ
gujaf-217	241	20	accruals	accrual	NOUN
gujaf-217	241	21	to	to	PART
gujaf-217	241	22	examine	examine	VERB
gujaf-217	241	23	earnings	earning	NOUN
gujaf-217	241	24	management	management	NOUN
gujaf-217	241	25	believed	believe	VERB
gujaf-217	241	26	to	to	PART
gujaf-217	241	27	be	be	AUX
gujaf-217	241	28	the	the	DET
gujaf-217	241	29	cause	cause	NOUN
gujaf-217	241	30	of	of	ADP
gujaf-217	241	31	discontinuity	discontinuity	NOUN
gujaf-217	241	32	.	.	PUNCT
gujaf-217	242	1	because	because	SCONJ
gujaf-217	242	2	there	there	PRON
gujaf-217	242	3	is	be	VERB
gujaf-217	242	4	wide	wide	ADJ
gujaf-217	242	5	range	range	NOUN
gujaf-217	242	6	in	in	ADP
gujaf-217	242	7	the	the	DET
gujaf-217	242	8	firms	firm	NOUN
gujaf-217	242	9	’	'	PUNCT
gujaf-217	242	10	profits	profit	VERB
gujaf-217	242	11	earnings	earning	NOUN
gujaf-217	242	12	and	and	CCONJ
gujaf-217	242	13	assets	asset	NOUN
gujaf-217	242	14	due	due	ADP
gujaf-217	242	15	to	to	ADP
gujaf-217	242	16	their	their	PRON
gujaf-217	242	17	different	different	ADJ
gujaf-217	242	18	sizes	size	NOUN
gujaf-217	242	19	,	,	PUNCT
gujaf-217	242	20	this	this	PRON
gujaf-217	242	21	may	may	AUX
gujaf-217	242	22	infuse	infuse	VERB
gujaf-217	242	23	outliers	outlier	NOUN
gujaf-217	242	24	on	on	ADP
gujaf-217	242	25	the	the	DET
gujaf-217	242	26	earnings	earning	NOUN
gujaf-217	242	27	-	-	PUNCT
gujaf-217	242	28	distribution	distribution	NOUN
gujaf-217	242	29	if	if	SCONJ
gujaf-217	242	30	the	the	DET
gujaf-217	242	31	actual	actual	ADJ
gujaf-217	242	32	profit	profit	NOUN
gujaf-217	242	33	is	be	AUX
gujaf-217	242	34	used	use	VERB
gujaf-217	242	35	.	.	PUNCT
gujaf-217	243	1	according	accord	VERB
gujaf-217	243	2	to	to	ADP
gujaf-217	243	3	literature	literature	PROPN
gujaf-217	243	4	gusau	gusau	PROPN
gujaf-217	243	5	journal	journal	PROPN
gujaf-217	243	6	of	of	ADP
gujaf-217	243	7	accounting	accounting	NOUN
gujaf-217	243	8	and	and	CCONJ
gujaf-217	243	9	finance	finance	NOUN
gujaf-217	243	10	,	,	PUNCT
gujaf-217	243	11	vol	vol	NOUN
gujaf-217	243	12	.	.	PROPN
gujaf-217	243	13	4	4	NUM
gujaf-217	243	14	,	,	PUNCT
gujaf-217	243	15	issue	issue	NOUN
gujaf-217	243	16	1	1	NUM
gujaf-217	243	17	,	,	PUNCT
gujaf-217	243	18	april	april	PROPN
gujaf-217	243	19	,	,	PUNCT
gujaf-217	243	20	2023	2023	NUM
gujaf-217	243	21	285	285	NUM
gujaf-217	243	22	standard	standard	NOUN
gujaf-217	243	23	,	,	PUNCT
gujaf-217	243	24	the	the	DET
gujaf-217	243	25	paper	paper	NOUN
gujaf-217	243	26	computes	compute	VERB
gujaf-217	243	27	the	the	DET
gujaf-217	243	28	normalised	normalise	VERB
gujaf-217	243	29	(	(	PUNCT
gujaf-217	243	30	i.e.	i.e.	X
gujaf-217	243	31	,	,	PUNCT
gujaf-217	243	32	asset	asset	NOUN
gujaf-217	243	33	-	-	PUNCT
gujaf-217	243	34	scaled	scale	VERB
gujaf-217	243	35	)	)	PUNCT
gujaf-217	243	36	pat	pat	NOUN
gujaf-217	243	37	for	for	ADP
gujaf-217	243	38	the	the	DET
gujaf-217	243	39	firmyears	firmyear	NOUN
gujaf-217	243	40	of	of	ADP
gujaf-217	243	41	profits	profit	NOUN
gujaf-217	243	42	(	(	PUNCT
gujaf-217	243	43	gbadebo	gbadebo	NOUN
gujaf-217	243	44	et	et	NOUN
gujaf-217	243	45	al	al	PROPN
gujaf-217	243	46	.	.	PROPN
gujaf-217	243	47	,	,	PUNCT
gujaf-217	243	48	2022	2022	NUM
gujaf-217	243	49	;	;	PUNCT
gujaf-217	243	50	kent	kent	PROPN
gujaf-217	243	51	&	&	CCONJ
gujaf-217	243	52	routledge	routledge	PROPN
gujaf-217	243	53	,	,	PUNCT
gujaf-217	243	54	2015	2015	NUM
gujaf-217	243	55	)	)	PUNCT
gujaf-217	243	56	.	.	PUNCT
gujaf-217	244	1	the	the	DET
gujaf-217	244	2	study	study	NOUN
gujaf-217	244	3	normalises	normalise	VERB
gujaf-217	244	4	𝑃𝐴𝑇𝑖,𝑡	𝑃𝐴𝑇𝑖,𝑡	VERB
gujaf-217	244	5	earnings	earning	NOUN
gujaf-217	244	6	measures	measure	NOUN
gujaf-217	244	7	,	,	PUNCT
gujaf-217	244	8	as	as	SCONJ
gujaf-217	244	9	supposed	suppose	VERB
gujaf-217	244	10	by	by	ADP
gujaf-217	244	11	literature	literature	NOUN
gujaf-217	244	12	(	(	PUNCT
gujaf-217	244	13	durtschi	durtschi	PROPN
gujaf-217	244	14	&	&	CCONJ
gujaf-217	244	15	easton	easton	PROPN
gujaf-217	244	16	,	,	PUNCT
gujaf-217	244	17	2009	2009	NUM
gujaf-217	244	18	;	;	PUNCT
gujaf-217	244	19	donelson	donelson	PROPN
gujaf-217	244	20	et	et	PROPN
gujaf-217	244	21	al	al	PROPN
gujaf-217	244	22	.	.	PROPN
gujaf-217	244	23	,	,	PUNCT
gujaf-217	244	24	2013	2013	NUM
gujaf-217	244	25	;	;	PUNCT
gujaf-217	244	26	kent	kent	PROPN
gujaf-217	244	27	&	&	CCONJ
gujaf-217	244	28	routledge	routledge	PROPN
gujaf-217	244	29	,	,	PUNCT
gujaf-217	244	30	2015	2015	NUM
gujaf-217	244	31	;	;	PUNCT
gujaf-217	244	32	gbadebo	gbadebo	PROPN
gujaf-217	244	33	et	et	PROPN
gujaf-217	244	34	al	al	PROPN
gujaf-217	244	35	.	.	PROPN
gujaf-217	244	36	,	,	PUNCT
gujaf-217	244	37	2022	2022	NUM
gujaf-217	244	38	)	)	PUNCT
gujaf-217	244	39	by	by	ADP
gujaf-217	244	40	scaling	scale	VERB
gujaf-217	244	41	with	with	ADP
gujaf-217	244	42	the	the	DET
gujaf-217	244	43	lagged	lagged	NOUN
gujaf-217	244	44	of	of	ADP
gujaf-217	244	45	total	total	ADJ
gujaf-217	244	46	assets	asset	NOUN
gujaf-217	244	47	(	(	PUNCT
gujaf-217	244	48	𝑇𝐴𝑖,𝑡−1	𝑇𝐴𝑖,𝑡−1	ADJ
gujaf-217	244	49	)	)	PUNCT
gujaf-217	244	50	as	as	SCONJ
gujaf-217	244	51	denoted	denote	VERB
gujaf-217	244	52	by	by	ADP
gujaf-217	244	53	equation	equation	NOUN
gujaf-217	244	54	(	(	PUNCT
gujaf-217	244	55	6	6	NUM
gujaf-217	244	56	)	)	PUNCT
gujaf-217	244	57	.	.	PUNCT
gujaf-217	245	1	𝑃𝐴𝑇𝑖,𝑡	𝑃𝐴𝑇𝑖,𝑡	NOUN
gujaf-217	245	2	∗	∗	NOUN
gujaf-217	245	3	=	=	PUNCT
gujaf-217	245	4	𝑃𝐴𝑇𝑖,𝑡	𝑃𝐴𝑇𝑖,𝑡	VERB
gujaf-217	245	5	𝑇𝐴𝑖,𝑡−1⁄	𝑇𝐴𝑖,𝑡−1⁄	NOUN
gujaf-217	245	6	(	(	PUNCT
gujaf-217	245	7	6	6	NUM
gujaf-217	245	8	)	)	PUNCT
gujaf-217	245	9	and	and	CCONJ
gujaf-217	245	10	the	the	DET
gujaf-217	245	11	earnings	earning	NOUN
gujaf-217	245	12	change	change	NOUN
gujaf-217	245	13	is	be	AUX
gujaf-217	245	14	computed	compute	VERB
gujaf-217	245	15	using	use	VERB
gujaf-217	245	16	the	the	DET
gujaf-217	245	17	difference	difference	NOUN
gujaf-217	245	18	between	between	ADP
gujaf-217	245	19	earnings	earning	NOUN
gujaf-217	245	20	for	for	ADP
gujaf-217	245	21	current	current	ADJ
gujaf-217	245	22	year	year	NOUN
gujaf-217	245	23	t	t	PROPN
gujaf-217	245	24	and	and	CCONJ
gujaf-217	245	25	preceding	precede	VERB
gujaf-217	245	26	year	year	NOUN
gujaf-217	245	27	t–1	t–1	X
gujaf-217	245	28	for	for	ADP
gujaf-217	245	29	each	each	DET
gujaf-217	245	30	firm	firm	NOUN
gujaf-217	245	31	𝑖	𝑖	NOUN
gujaf-217	246	1	and	and	CCONJ
gujaf-217	246	2	at	at	ADP
gujaf-217	246	3	time	time	NOUN
gujaf-217	246	4	𝑡	𝑡	PROPN
gujaf-217	246	5	as	as	SCONJ
gujaf-217	246	6	depicted	depict	VERB
gujaf-217	246	7	:	:	PUNCT
gujaf-217	247	1	∆𝑃𝐴𝑇𝑖,𝑡	∆𝑃𝐴𝑇𝑖,𝑡	NOUN
gujaf-217	247	2	∗	∗	NOUN
gujaf-217	247	3	=	=	PUNCT
gujaf-217	247	4	𝑃𝐴𝑇𝑖,𝑡	𝑃𝐴𝑇𝑖,𝑡	VERB
gujaf-217	247	5	∗	∗	NOUN
gujaf-217	247	6	−	−	PROPN
gujaf-217	247	7	𝑃𝐴𝑇𝑖,𝑡−1	𝑃𝐴𝑇𝑖,𝑡−1	PROPN
gujaf-217	247	8	∗	∗	NOUN
gujaf-217	247	9	(	(	PUNCT
gujaf-217	247	10	7	7	NUM
gujaf-217	247	11	)	)	PUNCT
gujaf-217	247	12	equation	equation	NOUN
gujaf-217	247	13	(	(	PUNCT
gujaf-217	247	14	6	6	NUM
gujaf-217	247	15	)	)	PUNCT
gujaf-217	247	16	is	be	AUX
gujaf-217	247	17	the	the	DET
gujaf-217	247	18	assets	asset	NOUN
gujaf-217	247	19	-	-	PUNCT
gujaf-217	247	20	scaled	scale	VERB
gujaf-217	247	21	profit	profit	NOUN
gujaf-217	247	22	(	(	PUNCT
gujaf-217	247	23	𝑃𝐴𝑇𝑖,𝑡	𝑃𝐴𝑇𝑖,𝑡	VERB
gujaf-217	247	24	∗	∗	NOUN
gujaf-217	247	25	)	)	PUNCT
gujaf-217	247	26	,	,	PUNCT
gujaf-217	247	27	and	and	CCONJ
gujaf-217	247	28	equation	equation	NOUN
gujaf-217	247	29	(	(	PUNCT
gujaf-217	247	30	7	7	X
gujaf-217	247	31	)	)	PUNCT
gujaf-217	247	32	is	be	AUX
gujaf-217	247	33	the	the	DET
gujaf-217	247	34	assetsscaled	assetsscale	VERB
gujaf-217	247	35	profits	profit	NOUN
gujaf-217	247	36	(	(	PUNCT
gujaf-217	247	37	𝑃𝐴𝑇𝑖,𝑡	𝑃𝐴𝑇𝑖,𝑡	VERB
gujaf-217	247	38	∗	∗	NOUN
gujaf-217	247	39	)	)	PUNCT
gujaf-217	247	40	.	.	PUNCT
gujaf-217	248	1	the	the	DET
gujaf-217	248	2	normalised	normalise	VERB
gujaf-217	248	3	results	result	NOUN
gujaf-217	248	4	are	be	AUX
gujaf-217	248	5	pooled	pool	VERB
gujaf-217	248	6	and	and	CCONJ
gujaf-217	248	7	control	control	VERB
gujaf-217	248	8	for	for	ADP
gujaf-217	248	9	outliers	outlier	NOUN
gujaf-217	248	10	’	’	PART
gujaf-217	248	11	effects	effect	NOUN
gujaf-217	248	12	on	on	ADP
gujaf-217	248	13	the	the	DET
gujaf-217	248	14	cross	cross	NOUN
gujaf-217	248	15	-	-	NOUN
gujaf-217	248	16	section	section	NOUN
gujaf-217	248	17	of	of	ADP
gujaf-217	248	18	the	the	DET
gujaf-217	248	19	𝑃𝐴𝑇𝑖	𝑃𝐴𝑇𝑖	PROPN
gujaf-217	248	20	∗	∗	NOUN
gujaf-217	248	21	and	and	CCONJ
gujaf-217	248	22	∆𝑃𝐴𝑇𝑖	∆𝑃𝐴𝑇𝑖	NOUN
gujaf-217	248	23	∗	∗	NOUN
gujaf-217	248	24	metrics1	metrics1	NOUN
gujaf-217	248	25	.	.	PUNCT
gujaf-217	249	1	this	this	PRON
gujaf-217	249	2	is	be	AUX
gujaf-217	249	3	implemented	implement	VERB
gujaf-217	249	4	by	by	ADP
gujaf-217	249	5	completing	complete	VERB
gujaf-217	249	6	winsorisation	winsorisation	NOUN
gujaf-217	249	7	at	at	ADP
gujaf-217	249	8	the	the	DET
gujaf-217	249	9	first	first	ADJ
gujaf-217	249	10	(	(	PUNCT
gujaf-217	249	11	1st	1st	ADJ
gujaf-217	249	12	)	)	PUNCT
gujaf-217	249	13	and	and	CCONJ
gujaf-217	249	14	penultimate	penultimate	NOUN
gujaf-217	249	15	(	(	PUNCT
gujaf-217	249	16	99th	99th	ADJ
gujaf-217	249	17	)	)	PUNCT
gujaf-217	249	18	percentiles	percentile	NOUN
gujaf-217	249	19	.	.	PUNCT
gujaf-217	250	1	because	because	SCONJ
gujaf-217	250	2	,	,	PUNCT
gujaf-217	250	3	the	the	DET
gujaf-217	250	4	focus	focus	NOUN
gujaf-217	250	5	is	be	AUX
gujaf-217	250	6	on	on	ADP
gujaf-217	250	7	the	the	DET
gujaf-217	250	8	interval	interval	NOUN
gujaf-217	250	9	to	to	PART
gujaf-217	250	10	left	left	VERB
gujaf-217	250	11	and	and	CCONJ
gujaf-217	250	12	right	right	NOUN
gujaf-217	250	13	of	of	ADP
gujaf-217	250	14	the	the	DET
gujaf-217	250	15	various	various	ADJ
gujaf-217	250	16	category	category	NOUN
gujaf-217	250	17	to	to	PART
gujaf-217	250	18	conjecture	conjecture	VERB
gujaf-217	250	19	the	the	DET
gujaf-217	250	20	possible	possible	ADJ
gujaf-217	250	21	existence	existence	NOUN
gujaf-217	250	22	of	of	ADP
gujaf-217	250	23	discontinuity	discontinuity	NOUN
gujaf-217	250	24	,	,	PUNCT
gujaf-217	250	25	the	the	DET
gujaf-217	250	26	process	process	NOUN
gujaf-217	250	27	excludes	exclude	VERB
gujaf-217	250	28	the	the	DET
gujaf-217	250	29	zeros	zero	NOUN
gujaf-217	250	30	pat	pat	PROPN
gujaf-217	250	31	according	accord	VERB
gujaf-217	250	32	to	to	ADP
gujaf-217	250	33	standard	standard	ADJ
gujaf-217	250	34	requirement	requirement	NOUN
gujaf-217	250	35	.	.	PUNCT
gujaf-217	251	1	the	the	DET
gujaf-217	251	2	exclusion	exclusion	NOUN
gujaf-217	251	3	eliminates	eliminate	VERB
gujaf-217	251	4	complexity	complexity	NOUN
gujaf-217	251	5	links	link	NOUN
gujaf-217	251	6	with	with	ADP
gujaf-217	251	7	the	the	DET
gujaf-217	251	8	zero	zero	NUM
gujaf-217	251	9	-	-	PUNCT
gujaf-217	251	10	samples	sample	NOUN
gujaf-217	251	11	.	.	PUNCT
gujaf-217	252	1	the	the	DET
gujaf-217	252	2	study	study	NOUN
gujaf-217	252	3	presents	present	VERB
gujaf-217	252	4	preliminary	preliminary	ADJ
gujaf-217	252	5	assessment	assessment	NOUN
gujaf-217	252	6	of	of	ADP
gujaf-217	252	7	the	the	DET
gujaf-217	252	8	distributions	distribution	NOUN
gujaf-217	252	9	of	of	ADP
gujaf-217	252	10	earnings	earning	NOUN
gujaf-217	252	11	using	use	VERB
gujaf-217	252	12	basic	basic	ADJ
gujaf-217	252	13	statistics	statistic	NOUN
gujaf-217	252	14	.	.	PUNCT
gujaf-217	253	1	afterward	afterward	ADV
gujaf-217	253	2	,	,	PUNCT
gujaf-217	253	3	the	the	DET
gujaf-217	253	4	empirical	empirical	ADJ
gujaf-217	253	5	histogram	histogram	NOUN
gujaf-217	253	6	,	,	PUNCT
gujaf-217	253	7	t	t	NOUN
gujaf-217	253	8	-	-	PUNCT
gujaf-217	253	9	tests	test	NOUN
gujaf-217	253	10	(	(	PUNCT
gujaf-217	253	11	mean	mean	ADJ
gujaf-217	253	12	and	and	CCONJ
gujaf-217	253	13	median	median	ADJ
gujaf-217	253	14	tests	test	NOUN
gujaf-217	253	15	)	)	PUNCT
gujaf-217	253	16	,	,	PUNCT
gujaf-217	253	17	standardised	standardised	ADJ
gujaf-217	253	18	difference	difference	NOUN
gujaf-217	253	19	tests	test	NOUN
gujaf-217	253	20	,	,	PUNCT
gujaf-217	253	21	and	and	CCONJ
gujaf-217	253	22	permutation	permutation	NOUN
gujaf-217	253	23	tests	test	NOUN
gujaf-217	253	24	are	be	AUX
gujaf-217	253	25	applied	apply	VERB
gujaf-217	253	26	to	to	PART
gujaf-217	253	27	evaluate	evaluate	VERB
gujaf-217	253	28	the	the	DET
gujaf-217	253	29	hypotheses	hypothesis	NOUN
gujaf-217	253	30	.	.	PUNCT
gujaf-217	254	1	the	the	DET
gujaf-217	254	2	procedure	procedure	NOUN
gujaf-217	254	3	for	for	ADP
gujaf-217	254	4	the	the	DET
gujaf-217	254	5	permutation	permutation	NOUN
gujaf-217	254	6	test	test	NOUN
gujaf-217	254	7	is	be	AUX
gujaf-217	254	8	presented	present	VERB
gujaf-217	254	9	.	.	PUNCT
gujaf-217	255	1	the	the	DET
gujaf-217	255	2	permutation	permutation	NOUN
gujaf-217	255	3	test	test	VERB
gujaf-217	255	4	the	the	DET
gujaf-217	255	5	permutation	permutation	NOUN
gujaf-217	255	6	test	test	NOUN
gujaf-217	255	7	,	,	PUNCT
gujaf-217	255	8	in	in	ADP
gujaf-217	255	9	particular	particular	ADJ
gujaf-217	255	10	the	the	DET
gujaf-217	255	11	kolmogorov	kolmogorov	PROPN
gujaf-217	255	12	-	-	PUNCT
gujaf-217	255	13	smirnov	smirnov	NOUN
gujaf-217	255	14	(	(	PUNCT
gujaf-217	255	15	ks	ks	NOUN
gujaf-217	255	16	)	)	PUNCT
gujaf-217	255	17	,	,	PUNCT
gujaf-217	255	18	is	be	AUX
gujaf-217	255	19	a	a	DET
gujaf-217	255	20	nonparametric	nonparametric	ADJ
gujaf-217	255	21	method	method	NOUN
gujaf-217	255	22	that	that	PRON
gujaf-217	255	23	often	often	ADV
gujaf-217	255	24	used	use	VERB
gujaf-217	255	25	when	when	SCONJ
gujaf-217	255	26	the	the	DET
gujaf-217	255	27	assumption	assumption	NOUN
gujaf-217	255	28	of	of	ADP
gujaf-217	255	29	the	the	DET
gujaf-217	255	30	parametric	parametric	ADJ
gujaf-217	255	31	distribution	distribution	NOUN
gujaf-217	255	32	is	be	AUX
gujaf-217	255	33	unknown	unknown	ADJ
gujaf-217	255	34	or	or	CCONJ
gujaf-217	255	35	when	when	SCONJ
gujaf-217	255	36	the	the	DET
gujaf-217	255	37	distribution	distribution	NOUN
gujaf-217	255	38	is	be	AUX
gujaf-217	255	39	skewed	skew	VERB
gujaf-217	255	40	(	(	PUNCT
gujaf-217	255	41	i.e.	i.e.	X
gujaf-217	255	42	,	,	PUNCT
gujaf-217	255	43	normality	normality	NOUN
gujaf-217	255	44	does	do	AUX
gujaf-217	255	45	not	not	PART
gujaf-217	255	46	hold	hold	VERB
gujaf-217	255	47	)	)	PUNCT
gujaf-217	255	48	.	.	PUNCT
gujaf-217	256	1	the	the	DET
gujaf-217	256	2	permutation	permutation	NOUN
gujaf-217	256	3	(	(	PUNCT
gujaf-217	256	4	kolmogorov	kolmogorov	PROPN
gujaf-217	256	5	-	-	PUNCT
gujaf-217	256	6	smirnov	smirnov	NOUN
gujaf-217	256	7	,	,	PUNCT
gujaf-217	256	8	ks	ks	NOUN
gujaf-217	256	9	)	)	PUNCT
gujaf-217	256	10	test	test	NOUN
gujaf-217	256	11	provides	provide	VERB
gujaf-217	256	12	statistic	statistic	NOUN
gujaf-217	256	13	to	to	PART
gujaf-217	256	14	evaluate	evaluate	VERB
gujaf-217	256	15	the	the	DET
gujaf-217	256	16	formulated	formulated	ADJ
gujaf-217	256	17	null	null	ADJ
gujaf-217	256	18	hypotheses	hypothesis	NOUN
gujaf-217	256	19	,	,	PUNCT
gujaf-217	256	20	h1	h1	NOUN
gujaf-217	256	21	and	and	CCONJ
gujaf-217	256	22	h2	h2	NOUN
gujaf-217	256	23	.	.	PUNCT
gujaf-217	257	1	the	the	DET
gujaf-217	257	2	test	test	NOUN
gujaf-217	257	3	is	be	AUX
gujaf-217	257	4	based	base	VERB
gujaf-217	257	5	on	on	ADP
gujaf-217	257	6	the	the	DET
gujaf-217	257	7	highest	high	ADJ
gujaf-217	257	8	absolute	absolute	ADJ
gujaf-217	257	9	difference	difference	NOUN
gujaf-217	257	10	between	between	ADP
gujaf-217	257	11	two	two	NUM
gujaf-217	257	12	empirical	empirical	ADJ
gujaf-217	257	13	distributions	distribution	NOUN
gujaf-217	257	14	with	with	ADP
gujaf-217	257	15	a	a	DET
gujaf-217	257	16	common	common	ADJ
gujaf-217	257	17	function	function	NOUN
gujaf-217	257	18	,	,	PUNCT
gujaf-217	257	19	𝐹.	𝐹.	PROPN
gujaf-217	257	20	suppose	suppose	VERB
gujaf-217	257	21	two	two	NUM
gujaf-217	257	22	independent	independent	ADJ
gujaf-217	257	23	distributions	distribution	NOUN
gujaf-217	257	24	of	of	ADP
gujaf-217	257	25	observations	observation	NOUN
gujaf-217	257	26	with	with	ADP
gujaf-217	257	27	sizes	size	NOUN
gujaf-217	257	28	𝑛	𝑛	PROPN
gujaf-217	257	29	and	and	CCONJ
gujaf-217	257	30	𝑚	𝑚	PROPN
gujaf-217	257	31	,	,	PUNCT
gujaf-217	257	32	which	which	PRON
gujaf-217	257	33	may	may	AUX
gujaf-217	257	34	not	not	PART
gujaf-217	257	35	necessarily	necessarily	ADV
gujaf-217	257	36	be	be	AUX
gujaf-217	257	37	equal	equal	ADJ
gujaf-217	257	38	represent	represent	VERB
gujaf-217	257	39	the	the	DET
gujaf-217	257	40	earnings	earning	NOUN
gujaf-217	257	41	metrics	metric	NOUN
gujaf-217	257	42	(	(	PUNCT
gujaf-217	257	43	𝑃𝐴𝑇𝑖,𝑡	𝑃𝐴𝑇𝑖,𝑡	VERB
gujaf-217	257	44	∗	∗	NOUN
gujaf-217	257	45	and	and	CCONJ
gujaf-217	257	46	∆𝑃𝐴𝑇𝑖,𝑡	∆𝑃𝐴𝑇𝑖,𝑡	PROPN
gujaf-217	257	47	∗	∗	NOUN
gujaf-217	257	48	)	)	PUNCT
gujaf-217	257	49	for	for	ADP
gujaf-217	257	50	the	the	DET
gujaf-217	257	51	before	before	NOUN
gujaf-217	257	52	[	[	X
gujaf-217	257	53	𝑋1𝑖	𝑋1𝑖	PROPN
gujaf-217	257	54	(	(	PUNCT
gujaf-217	257	55	𝑖	𝑖	NOUN
gujaf-217	257	56	=	=	SYM
gujaf-217	257	57	1	1	NUM
gujaf-217	257	58	,	,	PUNCT
gujaf-217	257	59	…	…	PUNCT
gujaf-217	257	60	,	,	PUNCT
gujaf-217	257	61	𝑛	𝑛	NOUN
gujaf-217	257	62	)	)	PUNCT
gujaf-217	257	63	]	]	PUNCT
gujaf-217	257	64	and	and	CCONJ
gujaf-217	257	65	after	after	ADP
gujaf-217	257	66	[	[	X
gujaf-217	257	67	𝑋2𝑗	𝑋2𝑗	X
gujaf-217	257	68	(	(	PUNCT
gujaf-217	257	69	𝑗	𝑗	NOUN
gujaf-217	257	70	=	=	SYM
gujaf-217	257	71	1	1	NUM
gujaf-217	257	72	,	,	PUNCT
gujaf-217	257	73	…	…	PUNCT
gujaf-217	257	74	,	,	PUNCT
gujaf-217	257	75	𝑚	𝑚	NOUN
gujaf-217	257	76	)	)	PUNCT
gujaf-217	257	77	]	]	PUNCT
gujaf-217	258	1	the	the	DET
gujaf-217	258	2	implementation	implementation	NOUN
gujaf-217	258	3	of	of	ADP
gujaf-217	258	4	the	the	DET
gujaf-217	258	5	ifrs	ifrs	NOUN
gujaf-217	258	6	,	,	PUNCT
gujaf-217	258	7	have	have	VERB
gujaf-217	258	8	common	common	ADJ
gujaf-217	258	9	cumulative	cumulative	ADJ
gujaf-217	258	10	distribution	distribution	NOUN
gujaf-217	258	11	function	function	NOUN
gujaf-217	258	12	(	(	PUNCT
gujaf-217	258	13	cdf	cdf	PROPN
gujaf-217	258	14	)	)	PUNCT
gujaf-217	258	15	,	,	PUNCT
gujaf-217	258	16	𝐹	𝐹	PROPN
gujaf-217	258	17	,	,	PUNCT
gujaf-217	258	18	with	with	ADP
gujaf-217	258	19	distribution	distribution	NOUN
gujaf-217	258	20	function	function	NOUN
gujaf-217	258	21	:	:	PUNCT
gujaf-217	258	22	gusau	gusau	PROPN
gujaf-217	258	23	journal	journal	NOUN
gujaf-217	258	24	of	of	ADP
gujaf-217	258	25	accounting	accounting	NOUN
gujaf-217	258	26	and	and	CCONJ
gujaf-217	258	27	finance	finance	NOUN
gujaf-217	258	28	,	,	PUNCT
gujaf-217	258	29	vol	vol	NOUN
gujaf-217	258	30	.	.	PROPN
gujaf-217	258	31	4	4	NUM
gujaf-217	258	32	,	,	PUNCT
gujaf-217	258	33	issue	issue	NOUN
gujaf-217	258	34	1	1	NUM
gujaf-217	258	35	,	,	PUNCT
gujaf-217	258	36	april	april	PROPN
gujaf-217	258	37	,	,	PUNCT
gujaf-217	258	38	2023	2023	NUM
gujaf-217	258	39	286	286	NUM
gujaf-217	258	40	𝐹𝑛(𝑥	𝐹𝑛(𝑥	NOUN
gujaf-217	258	41	)	)	PUNCT
gujaf-217	258	42	=	=	SYM
gujaf-217	259	1	1	1	NUM
gujaf-217	259	2	𝑛	𝑛	PRON
gujaf-217	259	3	∑	∑	PROPN
gujaf-217	259	4	1(𝑋𝑖≤𝑥	1(𝑋𝑖≤𝑥	NUM
gujaf-217	259	5	)	)	PUNCT
gujaf-217	259	6	𝑛	𝑛	DET
gujaf-217	259	7	𝑖=1	𝑖=1	PROPN
gujaf-217	259	8	,	,	PUNCT
gujaf-217	259	9	−	−	PROPN
gujaf-217	259	10	∞	∞	NUM
gujaf-217	259	11	<	<	X
gujaf-217	259	12	𝑥	𝑥	X
gujaf-217	259	13	<	<	X
gujaf-217	259	14	∞	∞	PROPN
gujaf-217	259	15	(	(	PUNCT
gujaf-217	259	16	8)	8)	NUM
gujaf-217	259	17	assume	assume	VERB
gujaf-217	259	18	𝐹0(𝑥𝑗	𝐹0(𝑥𝑗	NUM
gujaf-217	259	19	)	)	PUNCT
gujaf-217	259	20	is	be	AUX
gujaf-217	259	21	the	the	DET
gujaf-217	259	22	hypothesised	hypothesised	ADJ
gujaf-217	259	23	𝑐𝑑𝑓	𝑐𝑑𝑓	NOUN
gujaf-217	259	24	and	and	CCONJ
gujaf-217	259	25	𝐹𝑛(𝑥	𝐹𝑛(𝑥	NOUN
gujaf-217	259	26	)	)	PUNCT
gujaf-217	259	27	is	be	AUX
gujaf-217	259	28	the	the	DET
gujaf-217	259	29	empirical	empirical	ADJ
gujaf-217	259	30	𝑑.	𝑑.	NOUN
gujaf-217	259	31	𝑓	𝑓	PRON
gujaf-217	259	32	,	,	PUNCT
gujaf-217	259	33	the	the	DET
gujaf-217	259	34	ks	ks	PROPN
gujaf-217	259	35	statistic	statistic	NOUN
gujaf-217	259	36	evaluates	evaluate	VERB
gujaf-217	259	37	the	the	DET
gujaf-217	259	38	hypothesis	hypothesis	NOUN
gujaf-217	259	39	𝐻0	𝐻0	NOUN
gujaf-217	259	40	against	against	ADP
gujaf-217	259	41	𝐻1	𝐻1	PROPN
gujaf-217	259	42	,	,	PUNCT
gujaf-217	259	43	using	use	VERB
gujaf-217	259	44	these	these	DET
gujaf-217	259	45	steps	step	NOUN
gujaf-217	259	46	:	:	PUNCT
gujaf-217	259	47			VERB
gujaf-217	259	48	formulation	formulation	NOUN
gujaf-217	259	49	of	of	ADP
gujaf-217	259	50	the	the	DET
gujaf-217	259	51	hypotheses	hypothesis	NOUN
gujaf-217	259	52	(	(	PUNCT
gujaf-217	259	53	𝐻0	𝐻0	NOUN
gujaf-217	259	54	against	against	ADP
gujaf-217	259	55	𝐻1	𝐻1	PROPN
gujaf-217	259	56	):	):	PUNCT
gujaf-217	259	57	hypotheses	hypothesis	NOUN
gujaf-217	259	58	{	{	PUNCT
gujaf-217	259	59	𝐻0	𝐻0	PROPN
gujaf-217	259	60	:	:	PUNCT
gujaf-217	259	61	𝐹(𝑥	𝐹(𝑥	NUM
gujaf-217	259	62	)	)	PUNCT
gujaf-217	259	63	=	=	SYM
gujaf-217	259	64	𝐹0(𝑥	𝐹0(𝑥	NUM
gujaf-217	259	65	)	)	PUNCT
gujaf-217	260	1	−	−	PROPN
gujaf-217	261	1	∞	∞	NUM
gujaf-217	261	2	<	<	X
gujaf-217	261	3	𝑥	𝑥	X
gujaf-217	261	4	<	<	X
gujaf-217	261	5	∞.	∞.	PROPN
gujaf-217	261	6	𝐻1	𝐻1	PROPN
gujaf-217	261	7	:	:	PUNCT
gujaf-217	261	8	𝐹(𝑥	𝐹(𝑥	X
gujaf-217	261	9	)	)	PUNCT
gujaf-217	261	10	≠	≠	PROPN
gujaf-217	261	11	𝐹0(𝑥	𝐹0(𝑥	NUM
gujaf-217	261	12	)	)	PUNCT
gujaf-217	261	13	for	for	ADP
gujaf-217	261	14	some	some	DET
gujaf-217	261	15	𝑥.	𝑥.	ADJ
gujaf-217	261	16	(	(	PUNCT
gujaf-217	261	17	9	9	NUM
gujaf-217	261	18	)	)	PUNCT
gujaf-217	261	19			NOUN
gujaf-217	261	20	estimation	estimation	NOUN
gujaf-217	261	21	of	of	ADP
gujaf-217	261	22	the	the	DET
gujaf-217	261	23	observed	observed	ADJ
gujaf-217	261	24	test	test	NOUN
gujaf-217	261	25	statistic	statistic	NOUN
gujaf-217	261	26	using	using	NOUN
gujaf-217	261	27	:	:	PUNCT
gujaf-217	261	28	𝐷0	𝐷0	PROPN
gujaf-217	261	29	=	=	SYM
gujaf-217	261	30	𝜃(𝑋1	𝜃(𝑋1	PROPN
gujaf-217	261	31	,	,	PUNCT
gujaf-217	261	32	𝑋2	𝑋2	ADJ
gujaf-217	261	33	)	)	PUNCT
gujaf-217	262	1	=	=	SYM
gujaf-217	262	2	sup	sup	NOUN
gujaf-217	262	3	|𝐹𝑛(𝑥	|𝐹𝑛(𝑥	NOUN
gujaf-217	262	4	)	)	PUNCT
gujaf-217	262	5	−	−	PROPN
gujaf-217	262	6	𝐹𝑛(𝑥)|	𝐹𝑛(𝑥)|	NUM
gujaf-217	262	7	.	.	PUNCT
gujaf-217	263	1	(	(	PUNCT
gujaf-217	263	2	10	10	NUM
gujaf-217	263	3	)	)	PUNCT
gujaf-217	263	4			X
gujaf-217	263	5	generate	generate	VERB
gujaf-217	263	6	a	a	DET
gujaf-217	263	7	pooled	pooled	ADJ
gujaf-217	263	8	sample	sample	NOUN
gujaf-217	263	9	,	,	PUNCT
gujaf-217	264	1	𝑍𝑖	𝑍𝑖	PROPN
gujaf-217	264	2	=	=	SYM
gujaf-217	264	3	(	(	PUNCT
gujaf-217	264	4	𝑋1𝑖	𝑋1𝑖	PROPN
gujaf-217	264	5	,	,	PUNCT
gujaf-217	264	6	𝑋2𝑖	𝑋2𝑖	PROPN
gujaf-217	264	7	)	)	PUNCT
gujaf-217	264	8	,	,	PUNCT
gujaf-217	264	9	where	where	SCONJ
gujaf-217	264	10	𝑍𝑖	𝑍𝑖	PROPN
gujaf-217	264	11	[	[	X
gujaf-217	264	12	𝑖	𝑖	X
gujaf-217	264	13	=	=	SYM
gujaf-217	264	14	1	1	NUM
gujaf-217	264	15	,	,	PUNCT
gujaf-217	264	16	2	2	NUM
gujaf-217	264	17	,	,	PUNCT
gujaf-217	264	18	…	…	PUNCT
gujaf-217	264	19	,	,	PUNCT
gujaf-217	264	20	(	(	PUNCT
gujaf-217	264	21	𝑛	𝑛	PROPN
gujaf-217	264	22	+	+	NUM
gujaf-217	264	23	𝑚	𝑚	NOUN
gujaf-217	264	24	)	)	PUNCT
gujaf-217	264	25	]	]	PUNCT
gujaf-217	264	26	are	be	AUX
gujaf-217	264	27	the	the	DET
gujaf-217	264	28	ordered	order	VERB
gujaf-217	264	29	set	set	NOUN
gujaf-217	264	30	for	for	ADP
gujaf-217	264	31	𝑋1	𝑋1	NOUN
gujaf-217	264	32	and	and	CCONJ
gujaf-217	264	33	𝑋2	𝑋2	VERB
gujaf-217	264	34	and	and	CCONJ
gujaf-217	264	35	apply	apply	VERB
gujaf-217	264	36	the	the	DET
gujaf-217	264	37	index	index	NOUN
gujaf-217	264	38	𝑟	𝑟	NOUN
gujaf-217	264	39	(	(	PUNCT
gujaf-217	264	40	𝑟	𝑟	NOUN
gujaf-217	264	41	=	=	SYM
gujaf-217	264	42	1	1	NUM
gujaf-217	264	43	,	,	PUNCT
gujaf-217	264	44	2	2	NUM
gujaf-217	264	45	,	,	PUNCT
gujaf-217	264	46	…	…	PUNCT
gujaf-217	264	47	,	,	PUNCT
gujaf-217	264	48	r	r	NOUN
gujaf-217	264	49	)	)	PUNCT
gujaf-217	264	50	,	,	PUNCT
gujaf-217	264	51	which	which	PRON
gujaf-217	264	52	is	be	AUX
gujaf-217	264	53	replicated	replicate	VERB
gujaf-217	264	54	for	for	ADP
gujaf-217	264	55	the	the	DET
gujaf-217	264	56	index	index	NOUN
gujaf-217	264	57	.	.	PUNCT
gujaf-217	265	1			PROPN
gujaf-217	266	1	take	take	VERB
gujaf-217	266	2	a	a	DET
gujaf-217	266	3	resample	resample	NOUN
gujaf-217	266	4	of	of	ADP
gujaf-217	266	5	size	size	NOUN
gujaf-217	266	6	ℎ	ℎ	PROPN
gujaf-217	266	7	from	from	ADP
gujaf-217	266	8	𝑍𝑖	𝑍𝑖	PROPN
gujaf-217	266	9	(	(	PUNCT
gujaf-217	266	10	without	without	ADP
gujaf-217	266	11	replacement	replacement	NOUN
gujaf-217	266	12	)	)	PUNCT
gujaf-217	266	13	to	to	PART
gujaf-217	266	14	represent	represent	VERB
gujaf-217	266	15	𝑋1	𝑋1	PROPN
gujaf-217	266	16	,	,	PUNCT
gujaf-217	266	17	use	use	VERB
gujaf-217	266	18	the	the	DET
gujaf-217	266	19	remaining	remain	VERB
gujaf-217	266	20	observations	observation	NOUN
gujaf-217	266	21	from	from	ADP
gujaf-217	266	22	𝑍𝑖	𝑍𝑖	PROPN
gujaf-217	266	23	to	to	PART
gujaf-217	266	24	represent	represent	VERB
gujaf-217	266	25	𝑋2	𝑋2	ADJ
gujaf-217	266	26	and	and	CCONJ
gujaf-217	266	27	then	then	ADV
gujaf-217	266	28	compute	compute	VERB
gujaf-217	266	29	𝐷∗	𝐷∗	PROPN
gujaf-217	266	30	=	=	PUNCT
gujaf-217	266	31	𝜃(𝑍𝑖	𝜃(𝑍𝑖	NOUN
gujaf-217	266	32	)	)	PUNCT
gujaf-217	266	33	.	.	PUNCT
gujaf-217	267	1			PROPN
gujaf-217	268	1	if	if	SCONJ
gujaf-217	268	2	large	large	ADJ
gujaf-217	268	3	values	value	NOUN
gujaf-217	268	4	of	of	ADP
gujaf-217	268	5	estimated	estimate	VERB
gujaf-217	268	6	𝐷0	𝐷0	PROPN
gujaf-217	268	7	holds	hold	VERB
gujaf-217	268	8	for	for	ADP
gujaf-217	268	9	the	the	DET
gujaf-217	268	10	𝐻1	𝐻1	PROPN
gujaf-217	268	11	,	,	PUNCT
gujaf-217	268	12	compute	compute	VERB
gujaf-217	268	13	the	the	DET
gujaf-217	268	14	empirical	empirical	ADJ
gujaf-217	268	15	p	p	NOUN
gujaf-217	268	16	-	-	PUNCT
gujaf-217	268	17	value	value	NOUN
gujaf-217	268	18	denoted	denote	VERB
gujaf-217	268	19	:	:	PUNCT
gujaf-217	268	20	�	�	PROPN
gujaf-217	268	21	̂	̂	SYM
gujaf-217	268	22	�	�	NOUN
gujaf-217	268	23	=	=	SYM
gujaf-217	268	24	(	(	PUNCT
gujaf-217	269	1	1	1	NUM
gujaf-217	269	2	+	+	CCONJ
gujaf-217	269	3	∑	∑	PART
gujaf-217	269	4	𝐼(𝐷∗	𝐼(𝐷∗	VERB
gujaf-217	269	5	≥	≥	NUM
gujaf-217	269	6	𝐷0	𝐷0	PROPN
gujaf-217	269	7	𝑅	𝑅	PROPN
gujaf-217	269	8	𝑟	𝑟	PROPN
gujaf-217	269	9	)	)	PUNCT
gujaf-217	269	10	𝑅	𝑅	PROPN
gujaf-217	269	11	+	+	NOUN
gujaf-217	269	12	1⁄	1⁄	NUM
gujaf-217	269	13	(	(	PUNCT
gujaf-217	269	14	11	11	NUM
gujaf-217	269	15	)	)	PUNCT
gujaf-217	269	16	�	�	PROPN
gujaf-217	269	17	̂	̂	VERB
gujaf-217	269	18	�	�	NOUN
gujaf-217	269	19	is	be	AUX
gujaf-217	269	20	then	then	ADV
gujaf-217	269	21	multiplied	multiply	VERB
gujaf-217	269	22	by	by	ADP
gujaf-217	269	23	2	2	NUM
gujaf-217	269	24	to	to	PART
gujaf-217	269	25	accommodate	accommodate	VERB
gujaf-217	269	26	the	the	DET
gujaf-217	269	27	two	two	NUM
gujaf-217	269	28	-	-	PUNCT
gujaf-217	269	29	sided	sided	ADJ
gujaf-217	269	30	test	test	NOUN
gujaf-217	269	31	,	,	PUNCT
gujaf-217	269	32	and	and	CCONJ
gujaf-217	269	33	the	the	DET
gujaf-217	269	34	decision	decision	NOUN
gujaf-217	269	35	rule	rule	NOUN
gujaf-217	269	36	is	be	AUX
gujaf-217	269	37	such	such	ADJ
gujaf-217	269	38	that	that	SCONJ
gujaf-217	269	39	the	the	DET
gujaf-217	269	40	paper	paper	NOUN
gujaf-217	269	41	rejects	reject	VERB
gujaf-217	269	42	the	the	DET
gujaf-217	269	43	null	null	NOUN
gujaf-217	269	44	at	at	ADP
gujaf-217	269	45	𝛼	𝛼	PROPN
gujaf-217	269	46	(	(	PUNCT
gujaf-217	269	47	significant	significant	ADJ
gujaf-217	269	48	level	level	NOUN
gujaf-217	269	49	)	)	PUNCT
gujaf-217	269	50	,	,	PUNCT
gujaf-217	269	51	if	if	SCONJ
gujaf-217	269	52	and	and	CCONJ
gujaf-217	269	53	only	only	ADV
gujaf-217	269	54	if	if	SCONJ
gujaf-217	269	55	�	�	PROPN
gujaf-217	269	56	̂	̂	SYM
gujaf-217	269	57	�	�	PROPN
gujaf-217	269	58	≤	≤	NUM
gujaf-217	269	59	𝛼.	𝛼.	NOUN
gujaf-217	269	60	4	4	NUM
gujaf-217	269	61	.	.	PUNCT
gujaf-217	270	1	results	result	VERB
gujaf-217	270	2	earnings	earning	NOUN
gujaf-217	270	3	information	information	NOUN
gujaf-217	270	4	before	before	ADP
gujaf-217	270	5	the	the	DET
gujaf-217	270	6	required	require	VERB
gujaf-217	270	7	tests	test	NOUN
gujaf-217	270	8	to	to	PART
gujaf-217	270	9	evaluate	evaluate	VERB
gujaf-217	270	10	the	the	DET
gujaf-217	270	11	hypotheses	hypothesis	NOUN
gujaf-217	270	12	,	,	PUNCT
gujaf-217	270	13	the	the	DET
gujaf-217	270	14	paper	paper	NOUN
gujaf-217	270	15	presents	present	NOUN
gujaf-217	270	16	(	(	PUNCT
gujaf-217	270	17	table	table	NOUN
gujaf-217	270	18	2	2	NUM
gujaf-217	270	19	)	)	PUNCT
gujaf-217	270	20	the	the	DET
gujaf-217	270	21	basic	basic	ADJ
gujaf-217	270	22	statistical	statistical	ADJ
gujaf-217	270	23	characteristics	characteristic	NOUN
gujaf-217	270	24	of	of	ADP
gujaf-217	270	25	the	the	DET
gujaf-217	270	26	annual	annual	ADJ
gujaf-217	270	27	assets	asset	NOUN
gujaf-217	270	28	-	-	PUNCT
gujaf-217	270	29	scaled	scale	VERB
gujaf-217	270	30	profits	profit	NOUN
gujaf-217	270	31	after	after	ADP
gujaf-217	270	32	tax	tax	NOUN
gujaf-217	270	33	’s	’s	PART
gujaf-217	270	34	earnings	earning	NOUN
gujaf-217	270	35	and	and	CCONJ
gujaf-217	270	36	earnings	earning	NOUN
gujaf-217	270	37	change	change	NOUN
gujaf-217	270	38	.	.	PUNCT
gujaf-217	271	1	following	follow	VERB
gujaf-217	271	2	the	the	DET
gujaf-217	271	3	winsorisation	winsorisation	NOUN
gujaf-217	271	4	to	to	PART
gujaf-217	271	5	regularised	regularise	VERB
gujaf-217	271	6	the	the	DET
gujaf-217	271	7	earnings	earning	NOUN
gujaf-217	271	8	information	information	NOUN
gujaf-217	271	9	for	for	ADP
gujaf-217	271	10	possible	possible	ADJ
gujaf-217	271	11	outliers	outlier	NOUN
gujaf-217	271	12	,	,	PUNCT
gujaf-217	271	13	the	the	DET
gujaf-217	271	14	data	datum	NOUN
gujaf-217	271	15	identify	identify	VERB
gujaf-217	271	16	that	that	PRON
gujaf-217	271	17	for	for	ADP
gujaf-217	271	18	the	the	DET
gujaf-217	271	19	full	full	ADJ
gujaf-217	271	20	sample	sample	NOUN
gujaf-217	271	21	(	(	PUNCT
gujaf-217	271	22	2002	2002	NUM
gujaf-217	271	23	-	-	SYM
gujaf-217	271	24	2021	2021	NUM
gujaf-217	271	25	)	)	PUNCT
gujaf-217	271	26	,	,	PUNCT
gujaf-217	271	27	the	the	DET
gujaf-217	271	28	mean	mean	ADJ
gujaf-217	271	29	(	(	PUNCT
gujaf-217	271	30	𝜇	𝜇	NOUN
gujaf-217	271	31	)	)	PUNCT
gujaf-217	271	32	and	and	CCONJ
gujaf-217	271	33	median	median	ADJ
gujaf-217	271	34	(	(	PUNCT
gujaf-217	271	35	𝑚𝑒𝑑	𝑚𝑒𝑑	NOUN
gujaf-217	271	36	)	)	PUNCT
gujaf-217	271	37	of	of	ADP
gujaf-217	271	38	the	the	DET
gujaf-217	271	39	asset	asset	NOUN
gujaf-217	271	40	-	-	PUNCT
gujaf-217	271	41	scaled	scale	VERB
gujaf-217	271	42	𝑃𝐴𝑇𝑖	𝑃𝐴𝑇𝑖	NOUN
gujaf-217	271	43	are	be	AUX
gujaf-217	271	44	respectively	respectively	ADV
gujaf-217	271	45	0.067	0.067	NUM
gujaf-217	271	46	and	and	CCONJ
gujaf-217	271	47	(	(	PUNCT
gujaf-217	271	48	0.075	0.075	NUM
gujaf-217	271	49	)	)	PUNCT
gujaf-217	271	50	,	,	PUNCT
gujaf-217	271	51	while	while	SCONJ
gujaf-217	271	52	the	the	DET
gujaf-217	271	53	mean	mean	NOUN
gujaf-217	271	54	and	and	CCONJ
gujaf-217	271	55	median	median	NOUN
gujaf-217	271	56	of	of	ADP
gujaf-217	271	57	the	the	DET
gujaf-217	271	58	e	e	NOUN
gujaf-217	271	59	change	change	NOUN
gujaf-217	271	60	in	in	ADP
gujaf-217	271	61	tassetscale	tassetscale	PROPN
gujaf-217	271	62	(	(	PUNCT
gujaf-217	271	63	∆𝑃𝐴𝑇𝑖	∆𝑃𝐴𝑇𝑖	CCONJ
gujaf-217	271	64	)	)	PUNCT
gujaf-217	271	65	are	be	AUX
gujaf-217	271	66	0.001	0.001	NUM
gujaf-217	271	67	and	and	CCONJ
gujaf-217	271	68	(	(	PUNCT
gujaf-217	271	69	0.002	0.002	NUM
gujaf-217	271	70	)	)	PUNCT
gujaf-217	271	71	.	.	PUNCT
gujaf-217	272	1	the	the	DET
gujaf-217	272	2	normalised	normalise	VERB
gujaf-217	272	3	𝑃𝐴𝑇𝑖	𝑃𝐴𝑇𝑖	PROPN
gujaf-217	272	4	relates	relate	VERB
gujaf-217	272	5	to	to	ADP
gujaf-217	272	6	a	a	DET
gujaf-217	272	7	lower	low	ADJ
gujaf-217	272	8	spread	spread	NOUN
gujaf-217	272	9	of	of	ADP
gujaf-217	272	10	0.145	0.145	NUM
gujaf-217	272	11	relative	relative	NOUN
gujaf-217	272	12	to	to	ADP
gujaf-217	272	13	the	the	DET
gujaf-217	272	14	pat	pat	NOUN
gujaf-217	272	15	with	with	ADP
gujaf-217	272	16	spread	spread	NOUN
gujaf-217	272	17	of	of	ADP
gujaf-217	272	18	0.172	0.172	NUM
gujaf-217	272	19	.	.	PUNCT
gujaf-217	273	1	for	for	ADP
gujaf-217	273	2	the	the	DET
gujaf-217	273	3	pre	pre	NOUN
gujaf-217	273	4	-	-	NOUN
gujaf-217	273	5	ifrs	ifrs	ADJ
gujaf-217	273	6	,	,	PUNCT
gujaf-217	273	7	the	the	DET
gujaf-217	273	8	data	datum	NOUN
gujaf-217	273	9	recognize	recognize	VERB
gujaf-217	273	10	a	a	DET
gujaf-217	273	11	mean	mean	NOUN
gujaf-217	273	12	(	(	PUNCT
gujaf-217	273	13	median	median	NOUN
gujaf-217	273	14	)	)	PUNCT
gujaf-217	273	15	of	of	ADP
gujaf-217	273	16	the	the	DET
gujaf-217	273	17	asset	asset	NOUN
gujaf-217	273	18	-	-	PUNCT
gujaf-217	273	19	scaled	scale	VERB
gujaf-217	273	20	𝑃𝐴𝑇𝑖	𝑃𝐴𝑇𝑖	PROPN
gujaf-217	273	21	as	as	ADP
gujaf-217	273	22	0.057	0.057	NUM
gujaf-217	273	23	(	(	PUNCT
gujaf-217	273	24	0.073	0.073	NUM
gujaf-217	273	25	)	)	PUNCT
gujaf-217	273	26	,	,	PUNCT
gujaf-217	273	27	with	with	ADP
gujaf-217	273	28	a	a	DET
gujaf-217	273	29	lower	low	ADJ
gujaf-217	273	30	spread	spread	NOUN
gujaf-217	273	31	of	of	ADP
gujaf-217	273	32	0.144	0.144	NUM
gujaf-217	273	33	,	,	PUNCT
gujaf-217	273	34	for	for	ADP
gujaf-217	273	35	the	the	DET
gujaf-217	273	36	earnings	earning	NOUN
gujaf-217	273	37	levels	level	NOUN
gujaf-217	273	38	,	,	PUNCT
gujaf-217	273	39	whereas	whereas	SCONJ
gujaf-217	273	40	the	the	DET
gujaf-217	273	41	mean	mean	ADJ
gujaf-217	273	42	(	(	PUNCT
gujaf-217	273	43	median	median	NOUN
gujaf-217	273	44	)	)	PUNCT
gujaf-217	273	45	of	of	ADP
gujaf-217	273	46	the	the	DET
gujaf-217	273	47	assetscaled	assetscale	VERB
gujaf-217	273	48	𝑃𝐴𝑇𝑖	𝑃𝐴𝑇𝑖	PROPN
gujaf-217	273	49	of	of	ADP
gujaf-217	273	50	0.003	0.003	NUM
gujaf-217	273	51	(	(	PUNCT
gujaf-217	273	52	0.003	0.003	NUM
gujaf-217	273	53	)	)	PUNCT
gujaf-217	273	54	with	with	ADP
gujaf-217	273	55	a	a	DET
gujaf-217	273	56	higher	high	ADJ
gujaf-217	273	57	spread	spread	NOUN
gujaf-217	273	58	of	of	ADP
gujaf-217	273	59	0.172	0.172	NUM
gujaf-217	273	60	,	,	PUNCT
gujaf-217	273	61	for	for	ADP
gujaf-217	273	62	the	the	DET
gujaf-217	273	63	earnings	earning	NOUN
gujaf-217	273	64	change	change	NOUN
gujaf-217	273	65	distribution	distribution	NOUN
gujaf-217	273	66	.	.	PUNCT
gujaf-217	274	1	gusau	gusau	ADJ
gujaf-217	274	2	journal	journal	PROPN
gujaf-217	274	3	of	of	ADP
gujaf-217	274	4	accounting	accounting	NOUN
gujaf-217	274	5	and	and	CCONJ
gujaf-217	274	6	finance	finance	NOUN
gujaf-217	274	7	,	,	PUNCT
gujaf-217	274	8	vol	vol	NOUN
gujaf-217	274	9	.	.	PROPN
gujaf-217	274	10	4	4	NUM
gujaf-217	274	11	,	,	PUNCT
gujaf-217	274	12	issue	issue	NOUN
gujaf-217	274	13	1	1	NUM
gujaf-217	274	14	,	,	PUNCT
gujaf-217	274	15	april	april	PROPN
gujaf-217	274	16	,	,	PUNCT
gujaf-217	274	17	2023	2023	NUM
gujaf-217	274	18	287	287	NUM
gujaf-217	274	19	(	(	PUNCT
gujaf-217	274	20	0.076	0.076	NUM
gujaf-217	274	21	)	)	PUNCT
gujaf-217	274	22	,	,	PUNCT
gujaf-217	274	23	with	with	ADP
gujaf-217	274	24	a	a	DET
gujaf-217	274	25	higher	high	ADJ
gujaf-217	274	26	spread	spread	NOUN
gujaf-217	274	27	of	of	ADP
gujaf-217	274	28	0.148	0.148	NUM
gujaf-217	274	29	,	,	PUNCT
gujaf-217	274	30	for	for	ADP
gujaf-217	274	31	the	the	DET
gujaf-217	274	32	earnings	earning	NOUN
gujaf-217	274	33	levels	level	NOUN
gujaf-217	274	34	,	,	PUNCT
gujaf-217	274	35	which	which	PRON
gujaf-217	274	36	point	point	VERB
gujaf-217	274	37	at	at	ADP
gujaf-217	274	38	the	the	DET
gujaf-217	274	39	earnings	earning	NOUN
gujaf-217	274	40	management	management	NOUN
gujaf-217	274	41	hypothesis	hypothesis	NOUN
gujaf-217	274	42	,	,	PUNCT
gujaf-217	274	43	and	and	CCONJ
gujaf-217	274	44	therefore	therefore	ADV
gujaf-217	274	45	suppose	suppose	VERB
gujaf-217	274	46	possible	possible	ADJ
gujaf-217	274	47	existence	existence	NOUN
gujaf-217	274	48	of	of	ADP
gujaf-217	274	49	increase	increase	NOUN
gujaf-217	274	50	discontinuity	discontinuity	NOUN
gujaf-217	274	51	,	,	PUNCT
gujaf-217	274	52	for	for	ADP
gujaf-217	274	53	the	the	DET
gujaf-217	274	54	assets	asset	NOUN
gujaf-217	274	55	-	-	PUNCT
gujaf-217	274	56	scaled	scale	VERB
gujaf-217	274	57	pat	pat	NOUN
gujaf-217	274	58	.	.	PUNCT
gujaf-217	275	1	this	this	PRON
gujaf-217	275	2	is	be	AUX
gujaf-217	275	3	not	not	PART
gujaf-217	275	4	the	the	DET
gujaf-217	275	5	case	case	NOUN
gujaf-217	275	6	for	for	ADP
gujaf-217	275	7	the	the	DET
gujaf-217	275	8	earnings	earning	NOUN
gujaf-217	275	9	-	-	PUNCT
gujaf-217	275	10	change	change	NOUN
gujaf-217	275	11	,	,	PUNCT
gujaf-217	275	12	which	which	PRON
gujaf-217	275	13	indicate	indicate	VERB
gujaf-217	275	14	a	a	DET
gujaf-217	275	15	lower	low	ADJ
gujaf-217	275	16	mean	mean	NOUN
gujaf-217	275	17	(	(	PUNCT
gujaf-217	275	18	0.001	0.001	NUM
gujaf-217	275	19	)	)	PUNCT
gujaf-217	275	20	but	but	CCONJ
gujaf-217	275	21	higher	high	ADJ
gujaf-217	275	22	median	median	NOUN
gujaf-217	275	23	(	(	PUNCT
gujaf-217	275	24	0.005	0.005	NUM
gujaf-217	275	25	)	)	PUNCT
gujaf-217	275	26	,	,	PUNCT
gujaf-217	275	27	and	and	CCONJ
gujaf-217	275	28	therefore	therefore	ADV
gujaf-217	275	29	supposes	suppose	VERB
gujaf-217	275	30	possible	possible	ADJ
gujaf-217	275	31	existence	existence	NOUN
gujaf-217	275	32	of	of	ADP
gujaf-217	275	33	decrease	decrease	NOUN
gujaf-217	275	34	earnings	earning	NOUN
gujaf-217	275	35	management	management	NOUN
gujaf-217	275	36	and	and	CCONJ
gujaf-217	275	37	discontinuity	discontinuity	NOUN
gujaf-217	275	38	,	,	PUNCT
gujaf-217	275	39	for	for	ADP
gujaf-217	275	40	the	the	DET
gujaf-217	275	41	change	change	NOUN
gujaf-217	275	42	in	in	ADP
gujaf-217	275	43	assets	asset	NOUN
gujaf-217	275	44	-	-	PUNCT
gujaf-217	275	45	scaled	scale	VERB
gujaf-217	275	46	pat	pat	NOUN
gujaf-217	275	47	.	.	PUNCT
gujaf-217	276	1	𝑃𝐴𝑇𝑖	𝑃𝐴𝑇𝑖	PROPN
gujaf-217	276	2	shows	show	VERB
gujaf-217	276	3	some	some	DET
gujaf-217	276	4	degree	degree	NOUN
gujaf-217	276	5	of	of	ADP
gujaf-217	276	6	skewness	skewness	NOUN
gujaf-217	276	7	(	(	PUNCT
gujaf-217	276	8	-0.577	-0.577	PROPN
gujaf-217	276	9	)	)	PUNCT
gujaf-217	276	10	and	and	CCONJ
gujaf-217	276	11	kurtosis	kurtosis	VERB
gujaf-217	276	12	(	(	PUNCT
gujaf-217	276	13	4.688	4.688	NUM
gujaf-217	276	14	)	)	PUNCT
gujaf-217	276	15	,	,	PUNCT
gujaf-217	276	16	while	while	SCONJ
gujaf-217	276	17	∆𝑃𝐴𝑇𝑖	∆𝑃𝐴𝑇𝑖	NOUN
gujaf-217	276	18	shows	show	VERB
gujaf-217	276	19	skewness	skewness	NOUN
gujaf-217	276	20	and	and	CCONJ
gujaf-217	276	21	kurtosis	kurtosis	NOUN
gujaf-217	276	22	’	'	PUNCT
gujaf-217	276	23	coefficients	coefficient	NOUN
gujaf-217	276	24	as	as	ADP
gujaf-217	276	25	-0.026	-0.026	PUNCT
gujaf-217	276	26	and	and	CCONJ
gujaf-217	276	27	3.245	3.245	NUM
gujaf-217	276	28	,	,	PUNCT
gujaf-217	276	29	respectively	respectively	ADV
gujaf-217	276	30	,	,	PUNCT
gujaf-217	276	31	which	which	PRON
gujaf-217	276	32	not	not	PART
gujaf-217	276	33	be	be	AUX
gujaf-217	276	34	significant	significant	ADJ
gujaf-217	276	35	.	.	PUNCT
gujaf-217	277	1	table	table	NOUN
gujaf-217	277	2	2	2	NUM
gujaf-217	277	3	:	:	PUNCT
gujaf-217	277	4	assets	asset	NOUN
gujaf-217	277	5	-	-	PUNCT
gujaf-217	277	6	scaled	scale	VERB
gujaf-217	277	7	pat	pat	NOUN
gujaf-217	277	8	(	(	PUNCT
gujaf-217	277	9	earnings	earning	NOUN
gujaf-217	277	10	and	and	CCONJ
gujaf-217	277	11	earnings	earning	NOUN
gujaf-217	277	12	-	-	PUNCT
gujaf-217	277	13	change	change	NOUN
gujaf-217	277	14	)	)	PUNCT
gujaf-217	277	15	full	full	ADJ
gujaf-217	277	16	sample	sample	NOUN
gujaf-217	277	17	2002	2002	NUM
gujaf-217	277	18	-	-	SYM
gujaf-217	277	19	2021	2021	NUM
gujaf-217	277	20	pre	pre	ADJ
gujaf-217	277	21	-	-	ADJ
gujaf-217	277	22	ifrs	ifrs	ADJ
gujaf-217	277	23	2002	2002	NUM
gujaf-217	277	24	-	-	SYM
gujaf-217	277	25	2011	2011	NUM
gujaf-217	277	26	post	post	ADJ
gujaf-217	277	27	-	-	ADJ
gujaf-217	277	28	ifrs	ifrs	ADJ
gujaf-217	277	29	2012	2012	NUM
gujaf-217	277	30	-	-	SYM
gujaf-217	277	31	2021	2021	NUM
gujaf-217	277	32	statistics	statistic	NOUN
gujaf-217	277	33	𝑃𝐴𝑇𝑖	𝑃𝐴𝑇𝑖	VERB
gujaf-217	277	34	∆𝑃𝐴𝑇𝑖	∆𝑃𝐴𝑇𝑖	CCONJ
gujaf-217	277	35	𝑃𝐴𝑇𝑖	𝑃𝐴𝑇𝑖	PROPN
gujaf-217	277	36	∆𝑃𝐴𝑇𝑖	∆𝑃𝐴𝑇𝑖	CCONJ
gujaf-217	277	37	𝑃𝐴𝑇𝑖	𝑃𝐴𝑇𝑖	PROPN
gujaf-217	277	38	∆𝑃𝐴𝑇𝑖	∆𝑃𝐴𝑇𝑖	CCONJ
gujaf-217	277	39	n	n	PROPN
gujaf-217	277	40	3120	3120	NUM
gujaf-217	277	41	2964	2964	NUM
gujaf-217	277	42	1560	1560	NUM
gujaf-217	277	43	1560	1560	NUM
gujaf-217	277	44	1560	1560	NUM
gujaf-217	277	45	1404	1404	NUM
gujaf-217	277	46	𝑚𝑖𝑛	𝑚𝑖𝑛	NOUN
gujaf-217	277	47	-0.669	-0.669	NOUN
gujaf-217	277	48	-0.876	-0.876	X
gujaf-217	277	49	-0.669	-0.669	NOUN
gujaf-217	277	50	-0.876	-0.876	X
gujaf-217	277	51	-0.659	-0.659	X
gujaf-217	277	52	-0.831	-0.831	X
gujaf-217	277	53	�	�	PROPN
gujaf-217	277	54	̃	̃	PROPN
gujaf-217	277	55	�	�	PROPN
gujaf-217	277	56	1	1	NUM
gujaf-217	277	57	0.011	0.011	NUM
gujaf-217	277	58	-0.055	-0.055	NUM
gujaf-217	277	59	0.011	0.011	NUM
gujaf-217	277	60	-0.051	-0.051	NUM
gujaf-217	277	61	0.010	0.010	NUM
gujaf-217	277	62	-0.057	-0.057	PUNCT
gujaf-217	277	63	𝑚𝑒𝑑	𝑚𝑒𝑑	VERB
gujaf-217	277	64	0.075	0.075	NUM
gujaf-217	277	65	0.002	0.002	NUM
gujaf-217	277	66	0.073	0.073	NUM
gujaf-217	277	67	0.003	0.003	NUM
gujaf-217	277	68	0.076	0.076	NUM
gujaf-217	277	69	0.003	0.003	NUM
gujaf-217	277	70	�	�	PROPN
gujaf-217	277	71	̃	̃	PROPN
gujaf-217	277	72	�	�	NOUN
gujaf-217	277	73	3	3	NUM
gujaf-217	277	74	0.130	0.130	NUM
gujaf-217	277	75	0.059	0.059	NUM
gujaf-217	277	76	0.130	0.130	NUM
gujaf-217	277	77	0.056	0.056	NUM
gujaf-217	277	78	0.130	0.130	NUM
gujaf-217	277	79	0.064	0.064	NUM
gujaf-217	277	80	𝑚𝑎𝑥	𝑚𝑎𝑥	NUM
gujaf-217	277	81	0.669	0.669	NUM
gujaf-217	277	82	0.944	0.944	NUM
gujaf-217	277	83	0.669	0.669	NUM
gujaf-217	277	84	0.842	0.842	NUM
gujaf-217	277	85	0.648	0.648	NUM
gujaf-217	277	86	0.944	0.944	NUM
gujaf-217	277	87	𝜇	𝜇	ADP
gujaf-217	277	88	0.067	0.067	NUM
gujaf-217	277	89	0.001	0.001	NUM
gujaf-217	277	90	0.057	0.057	NUM
gujaf-217	277	91	0.001	0.001	NUM
gujaf-217	277	92	0.068	0.068	NUM
gujaf-217	277	93	0.005	0.005	NUM
gujaf-217	277	94	𝜇se	𝜇se	NOUN
gujaf-217	277	95	0.003	0.003	NUM
gujaf-217	277	96	0.003	0.003	NUM
gujaf-217	277	97	0.004	0.004	NUM
gujaf-217	277	98	0.004	0.004	NUM
gujaf-217	277	99	0.004	0.004	NUM
gujaf-217	277	100	0.005	0.005	NUM
gujaf-217	277	101	𝜎	𝜎	NUM
gujaf-217	277	102	0.146	0.146	NUM
gujaf-217	277	103	0.172	0.172	NUM
gujaf-217	277	104	0.144	0.144	NUM
gujaf-217	278	1	0.172	0.172	NUM
gujaf-217	278	2	0.148	0.148	NUM
gujaf-217	278	3	0.173	0.173	NUM
gujaf-217	278	4	𝜇𝑠𝑘𝑒𝑤	𝜇𝑠𝑘𝑒𝑤	NOUN
gujaf-217	278	5	-0.577	-0.577	PROPN
gujaf-217	278	6	-0.026	-0.026	PUNCT
gujaf-217	278	7	-0.529	-0.529	NUM
gujaf-217	278	8	-0.246	-0.246	NOUN
gujaf-217	278	9	-0.620	-0.620	PUNCT
gujaf-217	278	10	-0.205	-0.205	X
gujaf-217	278	11	𝜇𝑘𝑢𝑟𝑡	𝜇𝑘𝑢𝑟𝑡	VERB
gujaf-217	278	12	4.688	4.688	NUM
gujaf-217	278	13	3.245	3.245	NUM
gujaf-217	278	14	4.681	4.681	NUM
gujaf-217	278	15	5.096	5.096	NUM
gujaf-217	278	16	4.671	4.671	NUM
gujaf-217	278	17	4.978	4.978	PRON
gujaf-217	278	18	note	note	NOUN
gujaf-217	278	19	:	:	PUNCT
gujaf-217	278	20	table	table	NOUN
gujaf-217	278	21	2	2	NUM
gujaf-217	278	22	shows	show	VERB
gujaf-217	278	23	the	the	DET
gujaf-217	278	24	statistics	statistic	NOUN
gujaf-217	278	25	for	for	ADP
gujaf-217	278	26	full	full	ADJ
gujaf-217	278	27	sample	sample	NOUN
gujaf-217	278	28	,	,	PUNCT
gujaf-217	278	29	and	and	CCONJ
gujaf-217	278	30	the	the	DET
gujaf-217	278	31	pre	pre	NOUN
gujaf-217	278	32	and	and	CCONJ
gujaf-217	278	33	post	post	PROPN
gujaf-217	278	34	ifrs	ifrs	PROPN
gujaf-217	278	35	scaled	scale	VERB
gujaf-217	278	36	profits	profit	NOUN
gujaf-217	278	37	[	[	X
gujaf-217	278	38	𝑃𝐴𝑇𝑖	𝑃𝐴𝑇𝑖	X
gujaf-217	278	39	]	]	PUNCT
gujaf-217	278	40	and	and	CCONJ
gujaf-217	278	41	change	change	NOUN
gujaf-217	278	42	in	in	ADP
gujaf-217	278	43	scaled	scale	VERB
gujaf-217	278	44	profits	profit	NOUN
gujaf-217	278	45	[	[	X
gujaf-217	278	46	∆𝑃𝐴𝑇𝑖	∆𝑃𝐴𝑇𝑖	X
gujaf-217	278	47	]	]	NOUN
gujaf-217	278	48	.	.	PUNCT
gujaf-217	279	1	𝑁	𝑁	PROPN
gujaf-217	279	2	,	,	PUNCT
gujaf-217	279	3	𝑚𝑖𝑛	𝑚𝑖𝑛	NOUN
gujaf-217	279	4	,	,	PUNCT
gujaf-217	279	5	�	�	PROPN
gujaf-217	279	6	̃	̃	PROPN
gujaf-217	279	7	�	�	NOUN
gujaf-217	279	8	1	1	NUM
gujaf-217	279	9	,	,	PUNCT
gujaf-217	279	10	𝑚𝑒𝑑	𝑚𝑒𝑑	NOUN
gujaf-217	279	11	,	,	PUNCT
gujaf-217	279	12	�	�	PROPN
gujaf-217	279	13	̃	̃	PROPN
gujaf-217	279	14	�	�	NOUN
gujaf-217	279	15	3,𝑚𝑎𝑥	3,𝑚𝑎𝑥	NUM
gujaf-217	279	16	,	,	PUNCT
gujaf-217	279	17	𝜇	𝜇	ADP
gujaf-217	279	18	,	,	PUNCT
gujaf-217	279	19	𝜇se	𝜇se	NOUN
gujaf-217	279	20	,	,	PUNCT
gujaf-217	279	21	𝜎	𝜎	PROPN
gujaf-217	279	22	,	,	PUNCT
gujaf-217	279	23	𝜇𝑠𝑘𝑒𝑤	𝜇𝑠𝑘𝑒𝑤	NOUN
gujaf-217	279	24	and	and	CCONJ
gujaf-217	279	25	𝜇𝑘𝑢𝑟𝑡	𝜇𝑘𝑢𝑟𝑡	PROPN
gujaf-217	279	26	are	be	AUX
gujaf-217	279	27	respectively	respectively	ADV
gujaf-217	279	28	the	the	DET
gujaf-217	279	29	no	no	NOUN
gujaf-217	279	30	.	.	PUNCT
gujaf-217	280	1	of	of	ADP
gujaf-217	280	2	firm	firm	ADJ
gujaf-217	280	3	-	-	PUNCT
gujaf-217	280	4	years	year	NOUN
gujaf-217	280	5	,	,	PUNCT
gujaf-217	280	6	minimum	minimum	ADJ
gujaf-217	280	7	,	,	PUNCT
gujaf-217	280	8	1st	1st	ADJ
gujaf-217	280	9	quartile	quartile	NOUN
gujaf-217	280	10	,	,	PUNCT
gujaf-217	280	11	median	median	NOUN
gujaf-217	280	12	(	(	PUNCT
gujaf-217	280	13	2nd	2nd	ADJ
gujaf-217	280	14	quartile	quartile	NOUN
gujaf-217	280	15	)	)	PUNCT
gujaf-217	280	16	,	,	PUNCT
gujaf-217	280	17	3rd	3rd	ADJ
gujaf-217	280	18	quartile	quartile	NOUN
gujaf-217	280	19	,	,	PUNCT
gujaf-217	280	20	maximum	maximum	ADJ
gujaf-217	280	21	,	,	PUNCT
gujaf-217	280	22	mean	mean	ADJ
gujaf-217	280	23	,	,	PUNCT
gujaf-217	280	24	standard	standard	ADJ
gujaf-217	280	25	error	error	NOUN
gujaf-217	280	26	of	of	ADP
gujaf-217	280	27	mean	mean	ADJ
gujaf-217	280	28	,	,	PUNCT
gujaf-217	280	29	standard	standard	ADJ
gujaf-217	280	30	deviation	deviation	NOUN
gujaf-217	280	31	,	,	PUNCT
gujaf-217	280	32	skewness	skewness	NOUN
gujaf-217	280	33	and	and	CCONJ
gujaf-217	280	34	kurtosis	kurtosis	NOUN
gujaf-217	280	35	.	.	PUNCT
gujaf-217	281	1	source	source	NOUN
gujaf-217	281	2	:	:	PUNCT
gujaf-217	281	3	author	author	NOUN
gujaf-217	281	4	(	(	PUNCT
gujaf-217	281	5	2023	2023	NUM
gujaf-217	281	6	)	)	PUNCT
gujaf-217	281	7	empirical	empirical	ADJ
gujaf-217	281	8	histograms	histogram	NOUN
gujaf-217	281	9	the	the	DET
gujaf-217	281	10	study	study	NOUN
gujaf-217	281	11	depicts	depict	VERB
gujaf-217	281	12	histograms	histogram	NOUN
gujaf-217	281	13	for	for	ADP
gujaf-217	281	14	pooled	pool	VERB
gujaf-217	281	15	cross	cross	NOUN
gujaf-217	281	16	-	-	NOUN
gujaf-217	281	17	section	section	NOUN
gujaf-217	281	18	of	of	ADP
gujaf-217	281	19	𝑃𝐴𝑇𝑖	𝑃𝐴𝑇𝑖	PROPN
gujaf-217	281	20	and	and	CCONJ
gujaf-217	281	21	∆𝑃𝐴𝑇𝑖	∆𝑃𝐴𝑇𝑖	NOUN
gujaf-217	281	22	for	for	ADP
gujaf-217	281	23	the	the	DET
gujaf-217	281	24	full	full	ADJ
gujaf-217	281	25	samples	sample	NOUN
gujaf-217	281	26	(	(	PUNCT
gujaf-217	281	27	figure	figure	NOUN
gujaf-217	281	28	2a	2a	NUM
gujaf-217	281	29	and	and	CCONJ
gujaf-217	281	30	2b	2b	NOUN
gujaf-217	281	31	)	)	PUNCT
gujaf-217	281	32	;	;	PUNCT
gujaf-217	281	33	earnings	earning	NOUN
gujaf-217	281	34	-	-	PUNCT
gujaf-217	281	35	level	level	NOUN
gujaf-217	281	36	for	for	ADP
gujaf-217	281	37	the	the	DET
gujaf-217	281	38	pre	pre	NOUN
gujaf-217	281	39	-	-	NOUN
gujaf-217	281	40	ifrs	ifrs	ADJ
gujaf-217	281	41	(	(	PUNCT
gujaf-217	281	42	figure	figure	NOUN
gujaf-217	281	43	3a	3a	NUM
gujaf-217	281	44	)	)	PUNCT
gujaf-217	281	45	and	and	CCONJ
gujaf-217	281	46	post	post	ADJ
gujaf-217	281	47	-	-	ADJ
gujaf-217	281	48	ifrs	ifrs	ADJ
gujaf-217	281	49	samples	sample	NOUN
gujaf-217	281	50	(	(	PUNCT
gujaf-217	281	51	figure	figure	NOUN
gujaf-217	281	52	3b	3b	NUM
gujaf-217	281	53	)	)	PUNCT
gujaf-217	281	54	;	;	PUNCT
gujaf-217	281	55	and	and	CCONJ
gujaf-217	281	56	the	the	DET
gujaf-217	281	57	earnings	earning	NOUN
gujaf-217	281	58	-	-	PUNCT
gujaf-217	281	59	change	change	NOUN
gujaf-217	281	60	for	for	ADP
gujaf-217	281	61	the	the	DET
gujaf-217	281	62	pre	pre	NOUN
gujaf-217	281	63	-	-	NOUN
gujaf-217	281	64	ifrs	ifrs	ADJ
gujaf-217	281	65	(	(	PUNCT
gujaf-217	281	66	figure	figure	NOUN
gujaf-217	281	67	4a	4a	NUM
gujaf-217	281	68	)	)	PUNCT
gujaf-217	281	69	and	and	CCONJ
gujaf-217	281	70	post	post	ADJ
gujaf-217	281	71	-	-	ADJ
gujaf-217	281	72	ifrs	ifrs	ADJ
gujaf-217	281	73	(	(	PUNCT
gujaf-217	281	74	figure	figure	NOUN
gujaf-217	281	75	4b	4b	PROPN
gujaf-217	281	76	)	)	PUNCT
gujaf-217	281	77	.	.	PUNCT
gujaf-217	282	1	the	the	DET
gujaf-217	282	2	focus	focus	NOUN
gujaf-217	282	3	is	be	AUX
gujaf-217	282	4	on	on	ADP
gujaf-217	282	5	distinct	distinct	ADJ
gujaf-217	282	6	visual	visual	ADJ
gujaf-217	282	7	examination	examination	NOUN
gujaf-217	282	8	of	of	ADP
gujaf-217	282	9	the	the	DET
gujaf-217	282	10	pattern	pattern	NOUN
gujaf-217	282	11	of	of	ADP
gujaf-217	282	12	the	the	DET
gujaf-217	282	13	distribution	distribution	NOUN
gujaf-217	282	14	obtained	obtain	VERB
gujaf-217	282	15	according	accord	VERB
gujaf-217	282	16	to	to	ADP
gujaf-217	282	17	defined	define	VERB
gujaf-217	282	18	optimal	optimal	ADJ
gujaf-217	282	19	bin	bin	NOUN
gujaf-217	282	20	-	-	NOUN
gujaf-217	282	21	width	width	NOUN
gujaf-217	282	22	(	(	PUNCT
gujaf-217	282	23	scott	scott	PROPN
gujaf-217	282	24	,	,	PUNCT
gujaf-217	282	25	2009	2009	NUM
gujaf-217	282	26	)	)	PUNCT
gujaf-217	282	27	.	.	PUNCT
gujaf-217	283	1	for	for	ADP
gujaf-217	283	2	𝑃𝐴𝑇𝑖	𝑃𝐴𝑇𝑖	PROPN
gujaf-217	283	3	(	(	PUNCT
gujaf-217	283	4	earnings	earning	NOUN
gujaf-217	283	5	-	-	PUNCT
gujaf-217	283	6	level	level	NOUN
gujaf-217	283	7	)	)	PUNCT
gujaf-217	283	8	and	and	CCONJ
gujaf-217	283	9	∆𝑃𝐴𝑇𝑖	∆𝑃𝐴𝑇𝑖	CCONJ
gujaf-217	283	10	(	(	PUNCT
gujaf-217	283	11	earnings	earning	NOUN
gujaf-217	283	12	change	change	NOUN
gujaf-217	283	13	)	)	PUNCT
gujaf-217	283	14	,	,	PUNCT
gujaf-217	283	15	the	the	DET
gujaf-217	283	16	optimal	optimal	ADJ
gujaf-217	283	17	binwidth	binwidth	NOUN
gujaf-217	283	18	of	of	ADP
gujaf-217	283	19	0.0118	0.0118	NUM
gujaf-217	283	20	percent	percent	NOUN
gujaf-217	283	21	[	[	X
gujaf-217	283	22	0.0175	0.0175	NUM
gujaf-217	283	23	]	]	PUNCT
gujaf-217	283	24	are	be	AUX
gujaf-217	283	25	applied	apply	VERB
gujaf-217	283	26	,	,	PUNCT
gujaf-217	283	27	respectively	respectively	ADV
gujaf-217	283	28	,	,	PUNCT
gujaf-217	283	29	for	for	ADP
gujaf-217	283	30	the	the	DET
gujaf-217	283	31	empirical	empirical	ADJ
gujaf-217	283	32	gusau	gusau	ADJ
gujaf-217	283	33	journal	journal	NOUN
gujaf-217	283	34	of	of	ADP
gujaf-217	283	35	accounting	accounting	NOUN
gujaf-217	283	36	and	and	CCONJ
gujaf-217	283	37	finance	finance	NOUN
gujaf-217	283	38	,	,	PUNCT
gujaf-217	283	39	vol	vol	NOUN
gujaf-217	283	40	.	.	PROPN
gujaf-217	284	1	4	4	NUM
gujaf-217	284	2	,	,	PUNCT
gujaf-217	284	3	issue	issue	NOUN
gujaf-217	284	4	1	1	NUM
gujaf-217	284	5	,	,	PUNCT
gujaf-217	284	6	april	april	PROPN
gujaf-217	284	7	,	,	PUNCT
gujaf-217	284	8	2023	2023	NUM
gujaf-217	284	9	288	288	NUM
gujaf-217	284	10	configurations	configuration	NOUN
gujaf-217	284	11	.	.	PUNCT
gujaf-217	285	1	in	in	ADP
gujaf-217	285	2	support	support	NOUN
gujaf-217	285	3	of	of	ADP
gujaf-217	285	4	the	the	DET
gujaf-217	285	5	basic	basic	ADJ
gujaf-217	285	6	statistic	statistic	NOUN
gujaf-217	285	7	,	,	PUNCT
gujaf-217	285	8	figure	figure	NOUN
gujaf-217	285	9	2a	2a	NUM
gujaf-217	285	10	shows	show	VERB
gujaf-217	285	11	that	that	SCONJ
gujaf-217	285	12	the	the	DET
gujaf-217	285	13	distribution	distribution	NOUN
gujaf-217	285	14	of	of	ADP
gujaf-217	285	15	𝑃𝐴𝑇𝑖	𝑃𝐴𝑇𝑖	PROPN
gujaf-217	285	16	appears	appear	VERB
gujaf-217	285	17	less	less	ADV
gujaf-217	285	18	likely	likely	ADJ
gujaf-217	285	19	symmetrical	symmetrical	ADJ
gujaf-217	285	20	at	at	ADP
gujaf-217	285	21	zero	zero	NUM
gujaf-217	285	22	,	,	PUNCT
gujaf-217	285	23	exhibits	exhibit	VERB
gujaf-217	285	24	some	some	DET
gujaf-217	285	25	degree	degree	NOUN
gujaf-217	285	26	of	of	ADP
gujaf-217	285	27	skewedness	skewedness	ADJ
gujaf-217	285	28	and	and	CCONJ
gujaf-217	285	29	kurtosis	kurtosis	NOUN
gujaf-217	285	30	,	,	PUNCT
gujaf-217	285	31	and	and	CCONJ
gujaf-217	285	32	discontinuity	discontinuity	NOUN
gujaf-217	285	33	is	be	AUX
gujaf-217	285	34	affirmed	affirm	VERB
gujaf-217	285	35	,	,	PUNCT
gujaf-217	285	36	at	at	ADP
gujaf-217	285	37	least	least	ADJ
gujaf-217	285	38	visibly	visibly	ADV
gujaf-217	285	39	.	.	PUNCT
gujaf-217	286	1	contrarily	contrarily	ADV
gujaf-217	286	2	,	,	PUNCT
gujaf-217	286	3	figure	figure	NOUN
gujaf-217	286	4	2b	2b	NOUN
gujaf-217	286	5	could	could	AUX
gujaf-217	286	6	not	not	PART
gujaf-217	286	7	visibly	visibly	ADV
gujaf-217	286	8	depict	depict	VERB
gujaf-217	286	9	discontinuity	discontinuity	NOUN
gujaf-217	286	10	,	,	PUNCT
gujaf-217	286	11	although	although	SCONJ
gujaf-217	286	12	some	some	DET
gujaf-217	286	13	degree	degree	NOUN
gujaf-217	286	14	of	of	ADP
gujaf-217	286	15	skewedness	skewedness	NOUN
gujaf-217	286	16	and	and	CCONJ
gujaf-217	286	17	kurtosis	kurtosis	NOUN
gujaf-217	286	18	are	be	AUX
gujaf-217	286	19	noticeable	noticeable	ADJ
gujaf-217	286	20	,	,	PUNCT
gujaf-217	286	21	but	but	CCONJ
gujaf-217	286	22	they	they	PRON
gujaf-217	286	23	may	may	AUX
gujaf-217	286	24	not	not	PART
gujaf-217	286	25	be	be	AUX
gujaf-217	286	26	significant	significant	ADJ
gujaf-217	286	27	upon	upon	SCONJ
gujaf-217	286	28	testing	testing	NOUN
gujaf-217	286	29	.	.	PUNCT
gujaf-217	287	1	the	the	DET
gujaf-217	287	2	immediate	immediate	ADJ
gujaf-217	287	3	interval	interval	NOUN
gujaf-217	287	4	over	over	ADP
gujaf-217	287	5	zero	zero	NUM
gujaf-217	287	6	(	(	PUNCT
gujaf-217	287	7	0	0	NUM
gujaf-217	287	8	<	<	X
gujaf-217	287	9	𝑃𝐴𝑇𝑖	𝑃𝐴𝑇𝑖	PROPN
gujaf-217	287	10	≤	≤	NUM
gujaf-217	287	11	0.0118	0.0118	NUM
gujaf-217	287	12	)	)	PUNCT
gujaf-217	287	13	exhibits	exhibit	VERB
gujaf-217	287	14	higher	high	ADJ
gujaf-217	287	15	frequency	frequency	NOUN
gujaf-217	287	16	of	of	ADP
gujaf-217	287	17	firms	firm	NOUN
gujaf-217	287	18	reporting	report	VERB
gujaf-217	287	19	small	small	ADJ
gujaf-217	287	20	positive	positive	ADJ
gujaf-217	287	21	𝑃𝐴𝑇𝑖	𝑃𝐴𝑇𝑖	NOUN
gujaf-217	287	22	compare	compare	VERB
gujaf-217	287	23	to	to	ADP
gujaf-217	287	24	the	the	DET
gujaf-217	287	25	just	just	ADJ
gujaf-217	287	26	interval	interval	NOUN
gujaf-217	287	27	under	under	ADP
gujaf-217	287	28	zero	zero	NUM
gujaf-217	287	29	.	.	PUNCT
gujaf-217	288	1	this	this	PRON
gujaf-217	288	2	is	be	AUX
gujaf-217	288	3	consistent	consistent	ADJ
gujaf-217	288	4	with	with	ADP
gujaf-217	288	5	earnings	earning	NOUN
gujaf-217	288	6	discontinuity	discontinuity	NOUN
gujaf-217	288	7	predictions	prediction	NOUN
gujaf-217	288	8	of	of	ADP
gujaf-217	288	9	earnings	earning	NOUN
gujaf-217	288	10	management	management	NOUN
gujaf-217	288	11	that	that	PRON
gujaf-217	288	12	indicates	indicate	VERB
gujaf-217	288	13	earnings	earning	NOUN
gujaf-217	288	14	slightly	slightly	ADV
gujaf-217	288	15	greater	great	ADJ
gujaf-217	288	16	than	than	ADP
gujaf-217	288	17	zero	zero	NUM
gujaf-217	288	18	,	,	PUNCT
gujaf-217	288	19	occurs	occur	VERB
gujaf-217	288	20	unusually	unusually	ADV
gujaf-217	288	21	than	than	SCONJ
gujaf-217	288	22	would	would	AUX
gujaf-217	288	23	be	be	AUX
gujaf-217	288	24	expected	expect	VERB
gujaf-217	288	25	,	,	PUNCT
gujaf-217	288	26	and	and	CCONJ
gujaf-217	288	27	that	that	SCONJ
gujaf-217	288	28	most	most	ADJ
gujaf-217	288	29	earnings	earning	NOUN
gujaf-217	288	30	pattern	pattern	NOUN
gujaf-217	288	31	has	have	VERB
gujaf-217	288	32	significantly	significantly	ADV
gujaf-217	288	33	too	too	ADV
gujaf-217	288	34	few	few	ADJ
gujaf-217	288	35	observations	observation	NOUN
gujaf-217	288	36	immediately	immediately	ADV
gujaf-217	288	37	below	below	ADP
gujaf-217	288	38	zero	zero	NUM
gujaf-217	288	39	than	than	SCONJ
gujaf-217	288	40	anticipated	anticipate	VERB
gujaf-217	288	41	(	(	PUNCT
gujaf-217	288	42	kent	kent	PROPN
gujaf-217	288	43	&	&	CCONJ
gujaf-217	288	44	routledge	routledge	PROPN
gujaf-217	288	45	,	,	PUNCT
gujaf-217	288	46	2015	2015	NUM
gujaf-217	288	47	)	)	PUNCT
gujaf-217	288	48	.	.	PUNCT
gujaf-217	289	1	the	the	DET
gujaf-217	289	2	distribution	distribution	NOUN
gujaf-217	289	3	for	for	ADP
gujaf-217	289	4	∆𝑃𝐴𝑇𝑖	∆𝑃𝐴𝑇𝑖	NOUN
gujaf-217	289	5	looks	look	VERB
gujaf-217	289	6	likely	likely	ADV
gujaf-217	289	7	symmetric	symmetric	ADJ
gujaf-217	289	8	with	with	ADP
gujaf-217	289	9	a	a	DET
gujaf-217	289	10	bell	bell	NOUN
gujaf-217	289	11	shape	shape	NOUN
gujaf-217	289	12	.	.	PUNCT
gujaf-217	290	1	the	the	DET
gujaf-217	290	2	evidence	evidence	NOUN
gujaf-217	290	3	shows	show	VERB
gujaf-217	290	4	that	that	SCONJ
gujaf-217	290	5	the	the	DET
gujaf-217	290	6	∆𝑃𝐴𝑇𝑖	∆𝑃𝐴𝑇𝑖	PROPN
gujaf-217	290	7	series	series	PROPN
gujaf-217	290	8	has	have	VERB
gujaf-217	290	9	significantly	significantly	ADV
gujaf-217	290	10	too	too	ADV
gujaf-217	290	11	few	few	ADJ
gujaf-217	290	12	observations	observation	NOUN
gujaf-217	290	13	immediately	immediately	ADV
gujaf-217	290	14	after	after	ADP
gujaf-217	290	15	zero	zero	NUM
gujaf-217	290	16	than	than	ADP
gujaf-217	290	17	,	,	PUNCT
gujaf-217	290	18	hence	hence	ADV
gujaf-217	290	19	,	,	PUNCT
gujaf-217	290	20	assuming	assume	VERB
gujaf-217	290	21	no	no	DET
gujaf-217	290	22	clear	clear	ADJ
gujaf-217	290	23	evidence	evidence	NOUN
gujaf-217	290	24	of	of	ADP
gujaf-217	290	25	discontinuity	discontinuity	NOUN
gujaf-217	290	26	.	.	PUNCT
gujaf-217	291	1	the	the	DET
gujaf-217	291	2	paper	paper	NOUN
gujaf-217	291	3	compares	compare	VERB
gujaf-217	291	4	the	the	DET
gujaf-217	291	5	earnings	earning	NOUN
gujaf-217	291	6	-	-	PUNCT
gujaf-217	291	7	level	level	NOUN
gujaf-217	291	8	distribution	distribution	NOUN
gujaf-217	291	9	for	for	ADP
gujaf-217	291	10	the	the	DET
gujaf-217	291	11	pre	pre	NOUN
gujaf-217	291	12	-	-	NOUN
gujaf-217	291	13	ifrs	ifrs	ADJ
gujaf-217	291	14	(	(	PUNCT
gujaf-217	291	15	figure	figure	NOUN
gujaf-217	291	16	3a	3a	NUM
gujaf-217	291	17	)	)	PUNCT
gujaf-217	291	18	and	and	CCONJ
gujaf-217	291	19	the	the	DET
gujaf-217	291	20	post	post	ADJ
gujaf-217	291	21	-	-	ADJ
gujaf-217	291	22	ifrs	ifrs	ADJ
gujaf-217	291	23	samples	sample	NOUN
gujaf-217	291	24	(	(	PUNCT
gujaf-217	291	25	figure	figure	NOUN
gujaf-217	291	26	3b	3b	NUM
gujaf-217	291	27	)	)	PUNCT
gujaf-217	291	28	.	.	PUNCT
gujaf-217	292	1	both	both	DET
gujaf-217	292	2	figures	figure	NOUN
gujaf-217	292	3	indicate	indicate	VERB
gujaf-217	292	4	discontinuities	discontinuity	NOUN
gujaf-217	292	5	.	.	PUNCT
gujaf-217	293	1	figure	figure	NOUN
gujaf-217	293	2	3a	3a	PROPN
gujaf-217	293	3	shows	show	VERB
gujaf-217	293	4	the	the	DET
gujaf-217	293	5	interval	interval	NOUN
gujaf-217	293	6	just	just	ADV
gujaf-217	293	7	left	leave	VERB
gujaf-217	293	8	of	of	ADP
gujaf-217	293	9	the	the	DET
gujaf-217	293	10	zero	zero	NUM
gujaf-217	293	11	[	[	X
gujaf-217	293	12	-0.0118	-0.0118	NOUN
gujaf-217	293	13	,	,	PUNCT
gujaf-217	293	14	0.000	0.000	NUM
gujaf-217	293	15	]	]	PUNCT
gujaf-217	293	16	has	have	VERB
gujaf-217	293	17	unusually	unusually	ADV
gujaf-217	293	18	low	low	ADJ
gujaf-217	293	19	regularity	regularity	NOUN
gujaf-217	293	20	,	,	PUNCT
gujaf-217	293	21	and	and	CCONJ
gujaf-217	293	22	the	the	DET
gujaf-217	293	23	just	just	ADV
gujaf-217	293	24	right	right	ADV
gujaf-217	293	25	of	of	ADP
gujaf-217	293	26	zero	zero	NUM
gujaf-217	293	27	[	[	X
gujaf-217	293	28	0.000	0.000	NUM
gujaf-217	293	29	,	,	PUNCT
gujaf-217	293	30	0.0118	0.0118	NUM
gujaf-217	293	31	]	]	PUNCT
gujaf-217	293	32	exhibits	exhibit	VERB
gujaf-217	293	33	remarkably	remarkably	ADV
gujaf-217	293	34	high	high	ADJ
gujaf-217	293	35	frequency	frequency	NOUN
gujaf-217	293	36	.	.	PUNCT
gujaf-217	294	1	figure	figure	NOUN
gujaf-217	294	2	3b	3b	NOUN
gujaf-217	294	3	shows	show	VERB
gujaf-217	294	4	the	the	DET
gujaf-217	294	5	interval	interval	NOUN
gujaf-217	294	6	just	just	ADV
gujaf-217	294	7	left	leave	VERB
gujaf-217	294	8	of	of	ADP
gujaf-217	294	9	zero	zero	NUM
gujaf-217	294	10	threshold	threshold	NOUN
gujaf-217	294	11	[	[	X
gujaf-217	294	12	-0.0175	-0.0175	X
gujaf-217	294	13	,	,	PUNCT
gujaf-217	294	14	0.000	0.000	NUM
gujaf-217	294	15	]	]	PUNCT
gujaf-217	294	16	has	have	VERB
gujaf-217	294	17	low	low	ADJ
gujaf-217	294	18	frequency	frequency	NOUN
gujaf-217	294	19	,	,	PUNCT
gujaf-217	294	20	and	and	CCONJ
gujaf-217	294	21	the	the	DET
gujaf-217	294	22	just	just	ADV
gujaf-217	294	23	right	right	ADV
gujaf-217	294	24	of	of	ADP
gujaf-217	294	25	zero	zero	NUM
gujaf-217	294	26	threshold	threshold	NOUN
gujaf-217	294	27	[	[	X
gujaf-217	294	28	0.000	0.000	NUM
gujaf-217	294	29	,	,	PUNCT
gujaf-217	294	30	0.0175	0.0175	NUM
gujaf-217	294	31	]	]	PUNCT
gujaf-217	294	32	exhibits	exhibit	VERB
gujaf-217	294	33	significantly	significantly	ADV
gujaf-217	294	34	high	high	ADJ
gujaf-217	294	35	frequency	frequency	NOUN
gujaf-217	294	36	.	.	PUNCT
gujaf-217	295	1	the	the	DET
gujaf-217	295	2	distributions	distribution	NOUN
gujaf-217	295	3	confirm	confirm	VERB
gujaf-217	295	4	the	the	DET
gujaf-217	295	5	discontinuities	discontinuity	NOUN
gujaf-217	295	6	consistent	consistent	ADJ
gujaf-217	295	7	with	with	ADP
gujaf-217	295	8	earnings	earning	NOUN
gujaf-217	295	9	management	management	NOUN
gujaf-217	295	10	predictions	prediction	NOUN
gujaf-217	295	11	(	(	PUNCT
gujaf-217	295	12	enomoto	enomoto	NOUN
gujaf-217	295	13	&	&	CCONJ
gujaf-217	295	14	yamaguchi	yamaguchi	PROPN
gujaf-217	295	15	,	,	PUNCT
gujaf-217	295	16	2017	2017	NUM
gujaf-217	295	17	)	)	PUNCT
gujaf-217	295	18	.	.	PUNCT
gujaf-217	296	1	figure	figure	NOUN
gujaf-217	296	2	2a	2a	NUM
gujaf-217	296	3	:	:	PUNCT
gujaf-217	296	4	asset	asset	NOUN
gujaf-217	296	5	scaled	scale	VERB
gujaf-217	296	6	pat	pat	NOUN
gujaf-217	296	7	(	(	PUNCT
gujaf-217	296	8	earnings	earning	NOUN
gujaf-217	296	9	level	level	NOUN
gujaf-217	296	10	)	)	PUNCT
gujaf-217	296	11	figure	figure	NOUN
gujaf-217	296	12	2b	2b	NOUN
gujaf-217	296	13	:	:	PUNCT
gujaf-217	296	14	asset	asset	NOUN
gujaf-217	296	15	scaled	scale	VERB
gujaf-217	296	16	pat	pat	NOUN
gujaf-217	296	17	(	(	PUNCT
gujaf-217	296	18	earnings	earning	NOUN
gujaf-217	296	19	-	-	PUNCT
gujaf-217	296	20	change	change	NOUN
gujaf-217	296	21	)	)	PUNCT
gujaf-217	296	22	gusau	gusau	ADJ
gujaf-217	296	23	journal	journal	NOUN
gujaf-217	296	24	of	of	ADP
gujaf-217	296	25	accounting	accounting	NOUN
gujaf-217	296	26	and	and	CCONJ
gujaf-217	296	27	finance	finance	NOUN
gujaf-217	296	28	,	,	PUNCT
gujaf-217	296	29	vol	vol	NOUN
gujaf-217	296	30	.	.	PROPN
gujaf-217	296	31	4	4	NUM
gujaf-217	296	32	,	,	PUNCT
gujaf-217	296	33	issue	issue	NOUN
gujaf-217	296	34	1	1	NUM
gujaf-217	296	35	,	,	PUNCT
gujaf-217	296	36	april	april	PROPN
gujaf-217	296	37	,	,	PUNCT
gujaf-217	296	38	2023	2023	NUM
gujaf-217	296	39	289	289	NUM
gujaf-217	296	40	figure	figure	NOUN
gujaf-217	296	41	3a	3a	NUM
gujaf-217	296	42	:	:	PUNCT
gujaf-217	296	43	pre	pre	ADJ
gujaf-217	296	44	-	-	ADJ
gujaf-217	296	45	ifrs	ifrs	ADJ
gujaf-217	296	46	asset	asset	NOUN
gujaf-217	296	47	scaled	scale	VERB
gujaf-217	296	48	pat	pat	NOUN
gujaf-217	296	49	figure	figure	NOUN
gujaf-217	296	50	3b	3b	NUM
gujaf-217	296	51	:	:	PUNCT
gujaf-217	296	52	post	post	ADJ
gujaf-217	296	53	-	-	ADJ
gujaf-217	296	54	ifrs	ifrs	ADJ
gujaf-217	296	55	asset	asset	NOUN
gujaf-217	296	56	scaled	scale	VERB
gujaf-217	296	57	pat	pat	NOUN
gujaf-217	296	58	(	(	PUNCT
gujaf-217	296	59	earnings	earning	NOUN
gujaf-217	296	60	)	)	PUNCT
gujaf-217	296	61	(	(	PUNCT
gujaf-217	296	62	earnings	earning	NOUN
gujaf-217	296	63	)	)	PUNCT
gujaf-217	296	64	figure	figure	NOUN
gujaf-217	296	65	4a	4a	NUM
gujaf-217	296	66	:	:	PUNCT
gujaf-217	296	67	pre	pre	ADJ
gujaf-217	296	68	-	-	ADJ
gujaf-217	296	69	ifrs	ifrs	ADJ
gujaf-217	296	70	asset	asset	NOUN
gujaf-217	296	71	scaled	scale	VERB
gujaf-217	296	72	pat	pat	PROPN
gujaf-217	296	73	figure	figure	NOUN
gujaf-217	296	74	4b	4b	PROPN
gujaf-217	296	75	:	:	PUNCT
gujaf-217	296	76	post	post	ADJ
gujaf-217	296	77	-	-	ADJ
gujaf-217	296	78	ifrs	ifrs	ADJ
gujaf-217	296	79	asset	asset	NOUN
gujaf-217	296	80	scaled	scale	VERB
gujaf-217	296	81	pat	pat	NOUN
gujaf-217	296	82	(	(	PUNCT
gujaf-217	296	83	earnings	earning	NOUN
gujaf-217	296	84	-	-	PUNCT
gujaf-217	296	85	change	change	NOUN
gujaf-217	296	86	)	)	PUNCT
gujaf-217	296	87	(	(	PUNCT
gujaf-217	296	88	earnings	earning	NOUN
gujaf-217	296	89	-	-	PUNCT
gujaf-217	296	90	change	change	NOUN
gujaf-217	296	91	)	)	PUNCT
gujaf-217	296	92	source	source	NOUN
gujaf-217	296	93	:	:	PUNCT
gujaf-217	296	94	author	author	NOUN
gujaf-217	296	95	’s	’s	PART
gujaf-217	296	96	plot	plot	NOUN
gujaf-217	296	97	(	(	PUNCT
gujaf-217	296	98	2023	2023	NUM
gujaf-217	296	99	)	)	PUNCT
gujaf-217	296	100	standardised	standardised	ADJ
gujaf-217	296	101	difference	difference	NOUN
gujaf-217	296	102	tests	test	NOUN
gujaf-217	296	103	however	however	ADV
gujaf-217	296	104	,	,	PUNCT
gujaf-217	296	105	as	as	SCONJ
gujaf-217	296	106	gbadebo	gbadebo	PROPN
gujaf-217	296	107	(	(	PUNCT
gujaf-217	296	108	2022	2022	NUM
gujaf-217	296	109	)	)	PUNCT
gujaf-217	296	110	noted	note	VERB
gujaf-217	296	111	,	,	PUNCT
gujaf-217	296	112	the	the	DET
gujaf-217	296	113	histogram	histogram	NOUN
gujaf-217	296	114	plots	plot	NOUN
gujaf-217	296	115	are	be	AUX
gujaf-217	296	116	not	not	PART
gujaf-217	296	117	sufficient	sufficient	ADJ
gujaf-217	296	118	to	to	PART
gujaf-217	296	119	ascertain	ascertain	VERB
gujaf-217	296	120	which	which	PRON
gujaf-217	296	121	is	be	AUX
gujaf-217	296	122	more	more	ADV
gujaf-217	296	123	discontinuous	discontinuous	ADJ
gujaf-217	296	124	and	and	CCONJ
gujaf-217	296	125	therefore	therefore	ADV
gujaf-217	296	126	greater	great	ADJ
gujaf-217	296	127	evidence	evidence	NOUN
gujaf-217	296	128	of	of	ADP
gujaf-217	296	129	earnings	earning	NOUN
gujaf-217	296	130	management	management	NOUN
gujaf-217	296	131	is	be	AUX
gujaf-217	296	132	required	require	VERB
gujaf-217	296	133	.	.	PUNCT
gujaf-217	297	1	table	table	NOUN
gujaf-217	297	2	3	3	NUM
gujaf-217	297	3	presents	present	VERB
gujaf-217	297	4	empirical	empirical	ADJ
gujaf-217	297	5	evidence	evidence	NOUN
gujaf-217	297	6	based	base	VERB
gujaf-217	297	7	on	on	ADP
gujaf-217	297	8	the	the	DET
gujaf-217	297	9	standardised	standardised	ADJ
gujaf-217	297	10	difference	difference	NOUN
gujaf-217	297	11	statistics	statistic	NOUN
gujaf-217	297	12	.	.	PUNCT
gujaf-217	298	1	because	because	SCONJ
gujaf-217	298	2	the	the	DET
gujaf-217	298	3	interest	interest	NOUN
gujaf-217	298	4	is	be	AUX
gujaf-217	298	5	on	on	ADP
gujaf-217	298	6	the	the	DET
gujaf-217	298	7	evidence	evidence	NOUN
gujaf-217	298	8	of	of	ADP
gujaf-217	298	9	discontinuity	discontinuity	NOUN
gujaf-217	298	10	in	in	ADP
gujaf-217	298	11	earnings	earning	NOUN
gujaf-217	298	12	(	(	PUNCT
gujaf-217	298	13	earnings	earning	NOUN
gujaf-217	298	14	-	-	PUNCT
gujaf-217	298	15	change	change	NOUN
gujaf-217	298	16	)	)	PUNCT
gujaf-217	298	17	before	before	SCONJ
gujaf-217	298	18	and	and	CCONJ
gujaf-217	298	19	after	after	ADP
gujaf-217	298	20	the	the	DET
gujaf-217	298	21	implementation	implementation	NOUN
gujaf-217	298	22	of	of	ADP
gujaf-217	298	23	ifrs	ifrs	PROPN
gujaf-217	298	24	,	,	PUNCT
gujaf-217	298	25	the	the	DET
gujaf-217	298	26	study	study	NOUN
gujaf-217	298	27	focuses	focus	VERB
gujaf-217	298	28	on	on	ADP
gujaf-217	298	29	the	the	DET
gujaf-217	298	30	standardised	standardised	ADJ
gujaf-217	298	31	difference	difference	NOUN
gujaf-217	298	32	tests	test	NOUN
gujaf-217	298	33	in	in	ADP
gujaf-217	298	34	comparing	compare	VERB
gujaf-217	298	35	only	only	ADJ
gujaf-217	298	36	figure	figure	NOUN
gujaf-217	298	37	3a	3a	NUM
gujaf-217	298	38	and	and	CCONJ
gujaf-217	298	39	3b	3b	NUM
gujaf-217	298	40	(	(	PUNCT
gujaf-217	298	41	figure	figure	NOUN
gujaf-217	298	42	4a	4a	NOUN
gujaf-217	298	43	and	and	CCONJ
gujaf-217	298	44	4b	4b	NUM
gujaf-217	298	45	)	)	PUNCT
gujaf-217	298	46	.	.	PUNCT
gujaf-217	299	1	to	to	PART
gujaf-217	299	2	compute	compute	VERB
gujaf-217	299	3	standardised	standardised	ADJ
gujaf-217	299	4	difference	difference	NOUN
gujaf-217	299	5	statistic	statistic	NOUN
gujaf-217	299	6	for	for	ADP
gujaf-217	299	7	the	the	DET
gujaf-217	299	8	small	small	ADJ
gujaf-217	299	9	-	-	PUNCT
gujaf-217	299	10	loss	loss	NOUN
gujaf-217	299	11	(	(	PUNCT
gujaf-217	299	12	profit	profit	NOUN
gujaf-217	299	13	)	)	PUNCT
gujaf-217	299	14	based	base	VERB
gujaf-217	299	15	on	on	ADP
gujaf-217	299	16	the	the	DET
gujaf-217	299	17	earnings	earning	NOUN
gujaf-217	299	18	levels	level	NOUN
gujaf-217	299	19	(	(	PUNCT
gujaf-217	299	20	𝑃𝐴𝑇𝑖	𝑃𝐴𝑇𝑖	PROPN
gujaf-217	299	21	)	)	PUNCT
gujaf-217	299	22	for	for	ADP
gujaf-217	299	23	the	the	DET
gujaf-217	299	24	pre	pre	NOUN
gujaf-217	299	25	-	-	NOUN
gujaf-217	299	26	ifrs	ifrs	ADJ
gujaf-217	299	27	,	,	PUNCT
gujaf-217	299	28	the	the	DET
gujaf-217	299	29	firm	firm	ADJ
gujaf-217	299	30	-	-	PUNCT
gujaf-217	299	31	years	year	NOUN
gujaf-217	299	32	used	use	VERB
gujaf-217	299	33	is	be	AUX
gujaf-217	299	34	311	311	NUM
gujaf-217	299	35	(	(	PUNCT
gujaf-217	299	36	1,249	1,249	NUM
gujaf-217	299	37	)	)	PUNCT
gujaf-217	299	38	,	,	PUNCT
gujaf-217	299	39	and	and	CCONJ
gujaf-217	299	40	for	for	ADP
gujaf-217	299	41	the	the	DET
gujaf-217	299	42	post	post	ADJ
gujaf-217	299	43	-	-	ADJ
gujaf-217	299	44	ifrs	ifrs	ADJ
gujaf-217	299	45	,	,	PUNCT
gujaf-217	299	46	the	the	DET
gujaf-217	299	47	firm	firm	ADJ
gujaf-217	299	48	-	-	PUNCT
gujaf-217	299	49	years	year	NOUN
gujaf-217	299	50	used	use	VERB
gujaf-217	299	51	is	be	AUX
gujaf-217	299	52	289	289	NUM
gujaf-217	299	53	(	(	PUNCT
gujaf-217	299	54	1,271	1,271	NUM
gujaf-217	299	55	)	)	PUNCT
gujaf-217	299	56	,	,	PUNCT
gujaf-217	299	57	a	a	DET
gujaf-217	299	58	sign	sign	NOUN
gujaf-217	299	59	of	of	ADP
gujaf-217	299	60	possible	possible	ADJ
gujaf-217	299	61	increase	increase	VERB
gujaf-217	299	62	small	small	ADJ
gujaf-217	299	63	profit	profit	NOUN
gujaf-217	299	64	’s	’s	PART
gujaf-217	299	65	earnings	earning	NOUN
gujaf-217	299	66	management	management	NOUN
gujaf-217	299	67	relative	relative	VERB
gujaf-217	299	68	the	the	DET
gujaf-217	299	69	pre	pre	NOUN
gujaf-217	299	70	-	-	NOUN
gujaf-217	299	71	ifrs	ifrs	NOUN
gujaf-217	299	72	for	for	ADP
gujaf-217	299	73	the	the	DET
gujaf-217	299	74	earnings	earning	NOUN
gujaf-217	299	75	-	-	PUNCT
gujaf-217	299	76	change	change	NOUN
gujaf-217	299	77	.	.	PUNCT
gujaf-217	300	1	likewise	likewise	ADV
gujaf-217	300	2	,	,	PUNCT
gujaf-217	300	3	for	for	ADP
gujaf-217	300	4	the	the	DET
gujaf-217	300	5	earnings	earning	NOUN
gujaf-217	300	6	-	-	PUNCT
gujaf-217	300	7	change	change	NOUN
gujaf-217	300	8	variable	variable	NOUN
gujaf-217	300	9	(	(	PUNCT
gujaf-217	300	10	∆𝑃𝐴𝑇𝑖	∆𝑃𝐴𝑇𝑖	NOUN
gujaf-217	300	11	)	)	PUNCT
gujaf-217	300	12	,	,	PUNCT
gujaf-217	300	13	the	the	DET
gujaf-217	300	14	small	small	ADJ
gujaf-217	300	15	-	-	PUNCT
gujaf-217	300	16	earnings	earning	NOUN
gujaf-217	300	17	decrease	decrease	NOUN
gujaf-217	300	18	(	(	PUNCT
gujaf-217	300	19	increase	increase	NOUN
gujaf-217	300	20	)	)	PUNCT
gujaf-217	300	21	for	for	ADP
gujaf-217	300	22	the	the	DET
gujaf-217	300	23	pre	pre	NOUN
gujaf-217	300	24	-	-	NOUN
gujaf-217	300	25	ifrs	ifrs	ADJ
gujaf-217	300	26	is	be	AUX
gujaf-217	300	27	673	673	NUM
gujaf-217	300	28	(	(	PUNCT
gujaf-217	300	29	809	809	NUM
gujaf-217	300	30	)	)	PUNCT
gujaf-217	300	31	and	and	CCONJ
gujaf-217	300	32	gusau	gusau	ADJ
gujaf-217	300	33	journal	journal	NOUN
gujaf-217	300	34	of	of	ADP
gujaf-217	300	35	accounting	accounting	NOUN
gujaf-217	300	36	and	and	CCONJ
gujaf-217	300	37	finance	finance	NOUN
gujaf-217	300	38	,	,	PUNCT
gujaf-217	300	39	vol	vol	NOUN
gujaf-217	300	40	.	.	PROPN
gujaf-217	300	41	4	4	NUM
gujaf-217	300	42	,	,	PUNCT
gujaf-217	300	43	issue	issue	NOUN
gujaf-217	300	44	1	1	NUM
gujaf-217	300	45	,	,	PUNCT
gujaf-217	300	46	april	april	PROPN
gujaf-217	300	47	,	,	PUNCT
gujaf-217	300	48	2023	2023	NUM
gujaf-217	300	49	290	290	NUM
gujaf-217	300	50	for	for	ADP
gujaf-217	300	51	the	the	DET
gujaf-217	300	52	post	post	ADJ
gujaf-217	300	53	-	-	ADJ
gujaf-217	300	54	ifrs	ifrs	ADJ
gujaf-217	300	55	is	be	AUX
gujaf-217	300	56	769	769	NUM
gujaf-217	300	57	(	(	PUNCT
gujaf-217	300	58	713	713	NUM
gujaf-217	300	59	)	)	PUNCT
gujaf-217	300	60	.	.	PUNCT
gujaf-217	301	1	this	this	PRON
gujaf-217	301	2	supposes	suppose	VERB
gujaf-217	301	3	decrease	decrease	NOUN
gujaf-217	301	4	in	in	ADP
gujaf-217	301	5	increase	increase	NOUN
gujaf-217	301	6	earnings	earning	NOUN
gujaf-217	301	7	management	management	NOUN
gujaf-217	301	8	relative	relative	ADJ
gujaf-217	301	9	the	the	DET
gujaf-217	301	10	pre	pre	NOUN
gujaf-217	301	11	-	-	NOUN
gujaf-217	301	12	ifrs	ifrs	NOUN
gujaf-217	301	13	for	for	ADP
gujaf-217	301	14	the	the	DET
gujaf-217	301	15	earnings	earning	NOUN
gujaf-217	301	16	-	-	PUNCT
gujaf-217	301	17	change	change	NOUN
gujaf-217	301	18	.	.	PUNCT
gujaf-217	302	1	regarding	regard	VERB
gujaf-217	302	2	the	the	DET
gujaf-217	302	3	standardised	standardised	ADJ
gujaf-217	302	4	difference	difference	NOUN
gujaf-217	302	5	test	test	NOUN
gujaf-217	302	6	for	for	ADP
gujaf-217	302	7	earnings	earning	NOUN
gujaf-217	302	8	-	-	PUNCT
gujaf-217	302	9	level	level	NOUN
gujaf-217	302	10	for	for	ADP
gujaf-217	302	11	the	the	DET
gujaf-217	302	12	pre	pre	ADJ
gujaf-217	302	13	-	-	ADJ
gujaf-217	302	14	ifrs	ifrs	ADJ
gujaf-217	302	15	period	period	NOUN
gujaf-217	302	16	,	,	PUNCT
gujaf-217	302	17	the	the	DET
gujaf-217	302	18	test	test	NOUN
gujaf-217	302	19	for	for	ADP
gujaf-217	302	20	the	the	DET
gujaf-217	302	21	interval	interval	NOUN
gujaf-217	302	22	just	just	ADV
gujaf-217	302	23	left	leave	VERB
gujaf-217	302	24	of	of	ADP
gujaf-217	302	25	zero	zero	NUM
gujaf-217	302	26	(	(	PUNCT
gujaf-217	302	27	small	small	ADJ
gujaf-217	302	28	-	-	PUNCT
gujaf-217	302	29	loss	loss	NOUN
gujaf-217	302	30	test	test	NOUN
gujaf-217	302	31	)	)	PUNCT
gujaf-217	302	32	has	have	VERB
gujaf-217	302	33	a	a	DET
gujaf-217	302	34	test	test	NOUN
gujaf-217	302	35	statistic	statistic	NOUN
gujaf-217	302	36	of	of	ADP
gujaf-217	302	37	-18.183	-18.183	PROPN
gujaf-217	302	38	,	,	PUNCT
gujaf-217	302	39	and	and	CCONJ
gujaf-217	302	40	significantly	significantly	ADV
gujaf-217	302	41	negative	negative	ADJ
gujaf-217	302	42	,	,	PUNCT
gujaf-217	302	43	whereas	whereas	SCONJ
gujaf-217	302	44	the	the	DET
gujaf-217	302	45	interval	interval	NOUN
gujaf-217	302	46	just	just	ADV
gujaf-217	302	47	right	right	ADV
gujaf-217	302	48	of	of	ADP
gujaf-217	302	49	zero	zero	NUM
gujaf-217	302	50	(	(	PUNCT
gujaf-217	302	51	smallprofit	smallprofit	NOUN
gujaf-217	302	52	)	)	PUNCT
gujaf-217	302	53	has	have	VERB
gujaf-217	302	54	a	a	DET
gujaf-217	302	55	test	test	NOUN
gujaf-217	302	56	statistic	statistic	NOUN
gujaf-217	302	57	of	of	ADP
gujaf-217	302	58	3.161	3.161	NUM
gujaf-217	302	59	,	,	PUNCT
gujaf-217	302	60	and	and	CCONJ
gujaf-217	302	61	significantly	significantly	ADV
gujaf-217	302	62	positive	positive	ADJ
gujaf-217	302	63	.	.	PUNCT
gujaf-217	303	1	this	this	PRON
gujaf-217	303	2	reveals	reveal	VERB
gujaf-217	303	3	that	that	SCONJ
gujaf-217	303	4	the	the	DET
gujaf-217	303	5	managers	manager	NOUN
gujaf-217	303	6	manage	manage	VERB
gujaf-217	303	7	earnings	earning	NOUN
gujaf-217	303	8	to	to	PART
gujaf-217	303	9	avoid	avoid	VERB
gujaf-217	303	10	earnings	earning	NOUN
gujaf-217	303	11	losses	loss	NOUN
gujaf-217	303	12	(	(	PUNCT
gujaf-217	303	13	small	small	ADJ
gujaf-217	303	14	profit	profit	NOUN
gujaf-217	303	15	)	)	PUNCT
gujaf-217	303	16	during	during	ADP
gujaf-217	303	17	the	the	DET
gujaf-217	303	18	gaap	gaap	PROPN
gujaf-217	303	19	periods	period	NOUN
gujaf-217	303	20	.	.	PUNCT
gujaf-217	304	1	for	for	ADP
gujaf-217	304	2	the	the	DET
gujaf-217	304	3	post	post	ADJ
gujaf-217	304	4	-	-	ADJ
gujaf-217	304	5	ifrs	ifrs	ADJ
gujaf-217	304	6	periods	period	NOUN
gujaf-217	304	7	,	,	PUNCT
gujaf-217	304	8	the	the	DET
gujaf-217	304	9	test	test	NOUN
gujaf-217	304	10	for	for	ADP
gujaf-217	304	11	the	the	DET
gujaf-217	304	12	interval	interval	NOUN
gujaf-217	304	13	just	just	ADV
gujaf-217	304	14	left	leave	VERB
gujaf-217	304	15	of	of	ADP
gujaf-217	304	16	zero	zero	NUM
gujaf-217	304	17	(	(	PUNCT
gujaf-217	304	18	smallloss	smallloss	PROPN
gujaf-217	304	19	test	test	NOUN
gujaf-217	304	20	)	)	PUNCT
gujaf-217	304	21	has	have	VERB
gujaf-217	304	22	a	a	DET
gujaf-217	304	23	statistic	statistic	NOUN
gujaf-217	304	24	of	of	ADP
gujaf-217	304	25	-15.33	-15.33	PROPN
gujaf-217	304	26	,	,	PUNCT
gujaf-217	304	27	and	and	CCONJ
gujaf-217	304	28	significantly	significantly	ADV
gujaf-217	304	29	negative	negative	ADJ
gujaf-217	304	30	,	,	PUNCT
gujaf-217	304	31	whereas	whereas	SCONJ
gujaf-217	304	32	the	the	DET
gujaf-217	304	33	interval	interval	NOUN
gujaf-217	304	34	just	just	ADV
gujaf-217	304	35	right	right	ADV
gujaf-217	304	36	of	of	ADP
gujaf-217	304	37	zero	zero	NUM
gujaf-217	304	38	(	(	PUNCT
gujaf-217	304	39	small	small	ADJ
gujaf-217	304	40	-	-	PUNCT
gujaf-217	304	41	profit	profit	NOUN
gujaf-217	304	42	)	)	PUNCT
gujaf-217	304	43	has	have	VERB
gujaf-217	304	44	a	a	DET
gujaf-217	304	45	test	test	NOUN
gujaf-217	304	46	statistic	statistic	NOUN
gujaf-217	304	47	of	of	ADP
gujaf-217	304	48	6.861	6.861	NUM
gujaf-217	304	49	,	,	PUNCT
gujaf-217	304	50	and	and	CCONJ
gujaf-217	304	51	significantly	significantly	ADV
gujaf-217	304	52	positive	positive	ADJ
gujaf-217	304	53	,	,	PUNCT
gujaf-217	304	54	therefore	therefore	ADV
gujaf-217	304	55	indicating	indicate	VERB
gujaf-217	304	56	that	that	SCONJ
gujaf-217	304	57	the	the	DET
gujaf-217	304	58	managers	manager	NOUN
gujaf-217	304	59	manage	manage	VERB
gujaf-217	304	60	earnings	earning	NOUN
gujaf-217	304	61	to	to	PART
gujaf-217	304	62	avoid	avoid	VERB
gujaf-217	304	63	earnings	earning	NOUN
gujaf-217	304	64	losses	loss	NOUN
gujaf-217	304	65	despite	despite	SCONJ
gujaf-217	304	66	the	the	DET
gujaf-217	304	67	implementation	implementation	NOUN
gujaf-217	304	68	of	of	ADP
gujaf-217	304	69	ifrs	ifrs	PROPN
gujaf-217	304	70	met	meet	VERB
gujaf-217	304	71	to	to	PART
gujaf-217	304	72	prevent	prevent	VERB
gujaf-217	304	73	such	such	ADJ
gujaf-217	304	74	practices	practice	NOUN
gujaf-217	304	75	.	.	PUNCT
gujaf-217	305	1	when	when	SCONJ
gujaf-217	305	2	the	the	DET
gujaf-217	305	3	paper	paper	NOUN
gujaf-217	305	4	compares	compare	VERB
gujaf-217	305	5	the	the	DET
gujaf-217	305	6	increase	increase	NOUN
gujaf-217	305	7	in	in	ADP
gujaf-217	305	8	small	small	ADJ
gujaf-217	305	9	profit	profit	NOUN
gujaf-217	305	10	(	(	PUNCT
gujaf-217	305	11	interval	interval	NOUN
gujaf-217	305	12	just	just	ADV
gujaf-217	305	13	right	right	ADV
gujaf-217	305	14	of	of	ADP
gujaf-217	305	15	zero	zero	NUM
gujaf-217	305	16	)	)	PUNCT
gujaf-217	305	17	,	,	PUNCT
gujaf-217	305	18	since	since	SCONJ
gujaf-217	305	19	standardised	standardised	ADJ
gujaf-217	305	20	difference	difference	NOUN
gujaf-217	305	21	statistic	statistic	NOUN
gujaf-217	305	22	for	for	ADP
gujaf-217	305	23	the	the	DET
gujaf-217	305	24	post	post	ADJ
gujaf-217	305	25	-	-	ADJ
gujaf-217	305	26	ifrs	ifrs	ADJ
gujaf-217	305	27	(	(	PUNCT
gujaf-217	305	28	6.861	6.861	NUM
gujaf-217	305	29	)	)	PUNCT
gujaf-217	305	30	is	be	AUX
gujaf-217	305	31	greater	great	ADJ
gujaf-217	305	32	than	than	ADP
gujaf-217	305	33	that	that	PRON
gujaf-217	305	34	for	for	ADP
gujaf-217	305	35	the	the	DET
gujaf-217	305	36	pre	pre	NOUN
gujaf-217	305	37	-	-	NOUN
gujaf-217	305	38	ifrs	ifrs	ADJ
gujaf-217	305	39	(	(	PUNCT
gujaf-217	305	40	3.161	3.161	NUM
gujaf-217	305	41	)	)	PUNCT
gujaf-217	305	42	,	,	PUNCT
gujaf-217	305	43	the	the	DET
gujaf-217	305	44	finding	finding	NOUN
gujaf-217	305	45	indicates	indicate	VERB
gujaf-217	305	46	there	there	PRON
gujaf-217	305	47	has	have	AUX
gujaf-217	305	48	been	be	AUX
gujaf-217	305	49	increased	increase	VERB
gujaf-217	305	50	in	in	ADP
gujaf-217	305	51	earnings	earning	NOUN
gujaf-217	305	52	management	management	NOUN
gujaf-217	305	53	and	and	CCONJ
gujaf-217	305	54	discontinuity	discontinuity	NOUN
gujaf-217	305	55	after	after	ADP
gujaf-217	305	56	the	the	DET
gujaf-217	305	57	adoption	adoption	NOUN
gujaf-217	305	58	of	of	ADP
gujaf-217	305	59	ifrs	ifrs	PROPN
gujaf-217	305	60	in	in	ADP
gujaf-217	305	61	nigeria	nigeria	PROPN
gujaf-217	305	62	.	.	PUNCT
gujaf-217	306	1	the	the	DET
gujaf-217	306	2	evidence	evidence	NOUN
gujaf-217	306	3	supposes	suppose	VERB
gujaf-217	306	4	that	that	SCONJ
gujaf-217	306	5	the	the	DET
gujaf-217	306	6	first	first	ADJ
gujaf-217	306	7	null	null	NOUN
gujaf-217	306	8	(	(	PUNCT
gujaf-217	306	9	h1	h1	PROPN
gujaf-217	306	10	)	)	PUNCT
gujaf-217	306	11	that	that	SCONJ
gujaf-217	306	12	discontinuity	discontinuity	NOUN
gujaf-217	306	13	has	have	AUX
gujaf-217	306	14	increased	increase	VERB
gujaf-217	306	15	for	for	ADP
gujaf-217	306	16	earnings	earning	NOUN
gujaf-217	306	17	after	after	ADP
gujaf-217	306	18	the	the	DET
gujaf-217	306	19	implementation	implementation	NOUN
gujaf-217	306	20	of	of	ADP
gujaf-217	306	21	ifrs	ifrs	PROPN
gujaf-217	306	22	holds	hold	VERB
gujaf-217	306	23	.	.	PUNCT
gujaf-217	307	1	the	the	DET
gujaf-217	307	2	result	result	NOUN
gujaf-217	307	3	for	for	ADP
gujaf-217	307	4	earnings	earning	NOUN
gujaf-217	307	5	-	-	PUNCT
gujaf-217	307	6	change	change	NOUN
gujaf-217	307	7	for	for	ADP
gujaf-217	307	8	the	the	DET
gujaf-217	307	9	pre	pre	ADJ
gujaf-217	307	10	-	-	ADJ
gujaf-217	307	11	ifrs	ifrs	ADJ
gujaf-217	307	12	shows	show	VERB
gujaf-217	307	13	that	that	SCONJ
gujaf-217	307	14	the	the	DET
gujaf-217	307	15	statistic	statistic	NOUN
gujaf-217	307	16	for	for	ADP
gujaf-217	307	17	the	the	DET
gujaf-217	307	18	decrease	decrease	NOUN
gujaf-217	307	19	(	(	PUNCT
gujaf-217	307	20	increase	increase	NOUN
gujaf-217	307	21	)	)	PUNCT
gujaf-217	307	22	is	be	AUX
gujaf-217	307	23	-0.669	-0.669	NUM
gujaf-217	307	24	(	(	PUNCT
gujaf-217	307	25	1.805	1.805	NUM
gujaf-217	307	26	)	)	PUNCT
gujaf-217	307	27	,	,	PUNCT
gujaf-217	307	28	and	and	CCONJ
gujaf-217	307	29	not	not	PART
gujaf-217	307	30	significant	significant	ADJ
gujaf-217	307	31	.	.	PUNCT
gujaf-217	308	1	this	this	PRON
gujaf-217	308	2	reveals	reveal	VERB
gujaf-217	308	3	that	that	SCONJ
gujaf-217	308	4	discretions	discretion	NOUN
gujaf-217	308	5	are	be	AUX
gujaf-217	308	6	not	not	PART
gujaf-217	308	7	utilised	utilise	VERB
gujaf-217	308	8	to	to	PART
gujaf-217	308	9	avoid	avoid	VERB
gujaf-217	308	10	earnings	earning	NOUN
gujaf-217	308	11	decrease	decrease	NOUN
gujaf-217	308	12	(	(	PUNCT
gujaf-217	308	13	increase	increase	NOUN
gujaf-217	308	14	)	)	PUNCT
gujaf-217	308	15	during	during	ADP
gujaf-217	308	16	the	the	DET
gujaf-217	308	17	gaap	gaap	PROPN
gujaf-217	308	18	periods	period	NOUN
gujaf-217	308	19	.	.	PUNCT
gujaf-217	309	1	the	the	DET
gujaf-217	309	2	post	post	ADJ
gujaf-217	309	3	-	-	ADJ
gujaf-217	309	4	ifrs	ifrs	ADJ
gujaf-217	309	5	result	result	NOUN
gujaf-217	309	6	shows	show	VERB
gujaf-217	309	7	that	that	SCONJ
gujaf-217	309	8	the	the	DET
gujaf-217	309	9	standardised	standardised	ADJ
gujaf-217	309	10	difference	difference	NOUN
gujaf-217	309	11	for	for	ADP
gujaf-217	309	12	the	the	DET
gujaf-217	309	13	earnings	earning	NOUN
gujaf-217	309	14	decrease	decrease	NOUN
gujaf-217	309	15	(	(	PUNCT
gujaf-217	309	16	increase	increase	NOUN
gujaf-217	309	17	)	)	PUNCT
gujaf-217	309	18	is	be	AUX
gujaf-217	309	19	-0.575	-0.575	PRON
gujaf-217	309	20	(	(	PUNCT
gujaf-217	309	21	1.449	1.449	NUM
gujaf-217	309	22	)	)	PUNCT
gujaf-217	309	23	and	and	CCONJ
gujaf-217	309	24	insignificantly	insignificantly	ADV
gujaf-217	309	25	,	,	PUNCT
gujaf-217	309	26	indicating	indicate	VERB
gujaf-217	309	27	no	no	DET
gujaf-217	309	28	sufficient	sufficient	ADJ
gujaf-217	309	29	evidence	evidence	NOUN
gujaf-217	309	30	that	that	SCONJ
gujaf-217	309	31	the	the	DET
gujaf-217	309	32	earnings	earning	NOUN
gujaf-217	309	33	change	change	NOUN
gujaf-217	309	34	is	be	AUX
gujaf-217	309	35	managed	manage	VERB
gujaf-217	309	36	after	after	ADP
gujaf-217	309	37	the	the	DET
gujaf-217	309	38	mandatory	mandatory	ADJ
gujaf-217	309	39	implementation	implementation	NOUN
gujaf-217	309	40	.	.	PUNCT
gujaf-217	310	1	comparing	compare	VERB
gujaf-217	310	2	the	the	DET
gujaf-217	310	3	earnings	earning	NOUN
gujaf-217	310	4	increase	increase	NOUN
gujaf-217	310	5	(	(	PUNCT
gujaf-217	310	6	i.e.	i.e.	X
gujaf-217	310	7	,	,	PUNCT
gujaf-217	310	8	for	for	ADP
gujaf-217	310	9	the	the	DET
gujaf-217	310	10	interval	interval	NOUN
gujaf-217	310	11	just	just	ADV
gujaf-217	310	12	right	right	ADV
gujaf-217	310	13	of	of	ADP
gujaf-217	310	14	zero	zero	NUM
gujaf-217	310	15	)	)	PUNCT
gujaf-217	310	16	,	,	PUNCT
gujaf-217	310	17	since	since	SCONJ
gujaf-217	310	18	standardised	standardised	ADJ
gujaf-217	310	19	difference	difference	NOUN
gujaf-217	310	20	statistic	statistic	NOUN
gujaf-217	310	21	for	for	ADP
gujaf-217	310	22	the	the	DET
gujaf-217	310	23	post	post	ADJ
gujaf-217	310	24	-	-	ADJ
gujaf-217	310	25	ifrs	ifrs	ADJ
gujaf-217	310	26	(	(	PUNCT
gujaf-217	310	27	1.449	1.449	NUM
gujaf-217	310	28	)	)	PUNCT
gujaf-217	310	29	is	be	AUX
gujaf-217	310	30	lesser	less	ADJ
gujaf-217	310	31	than	than	ADP
gujaf-217	310	32	that	that	PRON
gujaf-217	310	33	for	for	ADP
gujaf-217	310	34	the	the	DET
gujaf-217	310	35	post	post	ADJ
gujaf-217	310	36	-	-	ADJ
gujaf-217	310	37	ifrs	ifrs	ADJ
gujaf-217	310	38	(	(	PUNCT
gujaf-217	310	39	1.805	1.805	NUM
gujaf-217	310	40	)	)	PUNCT
gujaf-217	310	41	,	,	PUNCT
gujaf-217	310	42	the	the	DET
gujaf-217	310	43	study	study	NOUN
gujaf-217	310	44	concludes	conclude	VERB
gujaf-217	310	45	there	there	PRON
gujaf-217	310	46	has	have	AUX
gujaf-217	310	47	been	be	AUX
gujaf-217	310	48	declined	decline	VERB
gujaf-217	310	49	in	in	ADP
gujaf-217	310	50	existing	exist	VERB
gujaf-217	310	51	discontinuity	discontinuity	NOUN
gujaf-217	310	52	after	after	ADP
gujaf-217	310	53	the	the	DET
gujaf-217	310	54	ifrs	ifrs	NOUN
gujaf-217	310	55	-	-	PUNCT
gujaf-217	310	56	ramification	ramification	NOUN
gujaf-217	310	57	.	.	PUNCT
gujaf-217	311	1	the	the	DET
gujaf-217	311	2	null	null	ADJ
gujaf-217	311	3	(	(	PUNCT
gujaf-217	311	4	h2	h2	NOUN
gujaf-217	311	5	)	)	PUNCT
gujaf-217	311	6	that	that	SCONJ
gujaf-217	311	7	discontinuity	discontinuity	NOUN
gujaf-217	311	8	has	have	AUX
gujaf-217	311	9	increased	increase	VERB
gujaf-217	311	10	for	for	ADP
gujaf-217	311	11	earnings	earning	NOUN
gujaf-217	311	12	-	-	PUNCT
gujaf-217	311	13	change	change	NOUN
gujaf-217	311	14	after	after	SCONJ
gujaf-217	311	15	the	the	DET
gujaf-217	311	16	implementation	implementation	NOUN
gujaf-217	311	17	is	be	AUX
gujaf-217	311	18	refuted	refute	VERB
gujaf-217	311	19	.	.	PUNCT
gujaf-217	312	1	in	in	ADP
gujaf-217	312	2	sum	sum	NOUN
gujaf-217	312	3	,	,	PUNCT
gujaf-217	312	4	the	the	DET
gujaf-217	312	5	tests	test	NOUN
gujaf-217	312	6	suppose	suppose	VERB
gujaf-217	312	7	evidence	evidence	NOUN
gujaf-217	312	8	for	for	ADP
gujaf-217	312	9	increase	increase	NOUN
gujaf-217	312	10	in	in	ADP
gujaf-217	312	11	discontinuity	discontinuity	NOUN
gujaf-217	312	12	for	for	ADP
gujaf-217	312	13	the	the	DET
gujaf-217	312	14	earnings	earning	NOUN
gujaf-217	312	15	-	-	PUNCT
gujaf-217	312	16	level	level	NOUN
gujaf-217	312	17	,	,	PUNCT
gujaf-217	312	18	but	but	CCONJ
gujaf-217	312	19	not	not	PART
gujaf-217	312	20	sufficient	sufficient	ADJ
gujaf-217	312	21	to	to	PART
gujaf-217	312	22	conclude	conclude	VERB
gujaf-217	312	23	same	same	ADJ
gujaf-217	312	24	for	for	ADP
gujaf-217	312	25	the	the	DET
gujaf-217	312	26	earnings	earning	NOUN
gujaf-217	312	27	change	change	NOUN
gujaf-217	312	28	.	.	PUNCT
gujaf-217	313	1	gusau	gusau	ADJ
gujaf-217	313	2	journal	journal	PROPN
gujaf-217	313	3	of	of	ADP
gujaf-217	313	4	accounting	accounting	NOUN
gujaf-217	313	5	and	and	CCONJ
gujaf-217	313	6	finance	finance	NOUN
gujaf-217	313	7	,	,	PUNCT
gujaf-217	313	8	vol	vol	NOUN
gujaf-217	313	9	.	.	PROPN
gujaf-217	313	10	4	4	NUM
gujaf-217	313	11	,	,	PUNCT
gujaf-217	313	12	issue	issue	NOUN
gujaf-217	313	13	1	1	NUM
gujaf-217	313	14	,	,	PUNCT
gujaf-217	313	15	april	april	PROPN
gujaf-217	313	16	,	,	PUNCT
gujaf-217	313	17	2023	2023	NUM
gujaf-217	313	18	291	291	NUM
gujaf-217	313	19	table	table	NOUN
gujaf-217	313	20	3	3	NUM
gujaf-217	313	21	:	:	PUNCT
gujaf-217	313	22	discontinuity	discontinuity	NOUN
gujaf-217	313	23	(	(	PUNCT
gujaf-217	313	24	standardised	standardised	ADJ
gujaf-217	313	25	difference	difference	NOUN
gujaf-217	313	26	)	)	PUNCT
gujaf-217	313	27	tests	test	VERB
gujaf-217	313	28	earnings	earning	NOUN
gujaf-217	313	29	pre	pre	ADJ
gujaf-217	313	30	-	-	ADJ
gujaf-217	313	31	ifrs	ifrs	ADJ
gujaf-217	313	32	post	post	ADJ
gujaf-217	313	33	-	-	ADJ
gujaf-217	313	34	ifrs	ifrs	ADJ
gujaf-217	313	35	sdiff	sdiff	NOUN
gujaf-217	313	36	[	[	X
gujaf-217	313	37	loss	loss	X
gujaf-217	313	38	]	]	X
gujaf-217	313	39	sdiff	sdiff	NOUN
gujaf-217	313	40	[	[	X
gujaf-217	313	41	profit	profit	X
gujaf-217	313	42	]	]	X
gujaf-217	313	43	sdiff	sdiff	ADJ
gujaf-217	313	44	[	[	X
gujaf-217	313	45	loss	loss	X
gujaf-217	313	46	]	]	X
gujaf-217	313	47	sdiff	sdiff	NOUN
gujaf-217	314	1	[	[	X
gujaf-217	314	2	profit	profit	NOUN
gujaf-217	314	3	]	]	PUNCT
gujaf-217	314	4	𝑃𝐴𝑇𝑖	𝑃𝐴𝑇𝑖	VERB
gujaf-217	314	5	-18.183	-18.183	NOUN
gujaf-217	314	6	*	*	PROPN
gujaf-217	314	7	3.161	3.161	NUM
gujaf-217	314	8	*	*	PUNCT
gujaf-217	314	9	*	*	PUNCT
gujaf-217	314	10	-15.33	-15.33	PROPN
gujaf-217	314	11	*	*	PROPN
gujaf-217	314	12	6.861	6.861	NUM
gujaf-217	314	13	*	*	NOUN
gujaf-217	314	14	sdiff	sdiff	ADJ
gujaf-217	314	15	[	[	X
gujaf-217	314	16	-	-	X
gujaf-217	314	17	]	]	X
gujaf-217	314	18	sdiff	sdiff	NOUN
gujaf-217	314	19	[	[	X
gujaf-217	314	20	+	+	X
gujaf-217	314	21	]	]	X
gujaf-217	314	22	sdiff	sdiff	ADJ
gujaf-217	314	23	[	[	X
gujaf-217	314	24	-	-	X
gujaf-217	314	25	]	]	X
gujaf-217	314	26	sdiff	sdiff	NOUN
gujaf-217	315	1	[	[	X
gujaf-217	315	2	+	+	X
gujaf-217	315	3	]	]	X
gujaf-217	315	4	∆𝑃𝐴𝑇𝑖	∆𝑃𝐴𝑇𝑖	NOUN
gujaf-217	315	5	-0.669	-0.669	PUNCT
gujaf-217	315	6	1.805	1.805	NUM
gujaf-217	315	7	-0.575	-0.575	SYM
gujaf-217	315	8	1.449	1.449	NUM
gujaf-217	315	9	note	note	NOUN
gujaf-217	315	10	:	:	PUNCT
gujaf-217	315	11	the	the	DET
gujaf-217	315	12	table	table	NOUN
gujaf-217	315	13	reports	report	VERB
gujaf-217	315	14	the	the	DET
gujaf-217	315	15	standardised	standardised	ADJ
gujaf-217	315	16	differences	difference	NOUN
gujaf-217	315	17	(	(	PUNCT
gujaf-217	315	18	sdiff	sdiff	NOUN
gujaf-217	315	19	)	)	PUNCT
gujaf-217	315	20	test	test	NOUN
gujaf-217	315	21	based	base	VERB
gujaf-217	315	22	on	on	ADP
gujaf-217	315	23	bd	bd	PROPN
gujaf-217	315	24	.	.	PROPN
gujaf-217	315	25	*	*	PUNCT
gujaf-217	315	26	;	;	PUNCT
gujaf-217	315	27	*	*	PUNCT
gujaf-217	315	28	*	*	PUNCT
gujaf-217	315	29	indicates	indicate	VERB
gujaf-217	315	30	the	the	DET
gujaf-217	315	31	test	test	NOUN
gujaf-217	315	32	-	-	PUNCT
gujaf-217	315	33	statistics	statistic	NOUN
gujaf-217	315	34	is	be	AUX
gujaf-217	315	35	significance	significance	NOUN
gujaf-217	315	36	at	at	ADP
gujaf-217	315	37	1	1	NUM
gujaf-217	315	38	%	%	NOUN
gujaf-217	315	39	,	,	PUNCT
gujaf-217	315	40	and	and	CCONJ
gujaf-217	315	41	5	5	NUM
gujaf-217	315	42	%	%	NOUN
gujaf-217	315	43	.	.	PUNCT
gujaf-217	316	1	parametric	parametric	ADJ
gujaf-217	316	2	and	and	CCONJ
gujaf-217	316	3	permutation	permutation	NOUN
gujaf-217	316	4	tests	test	NOUN
gujaf-217	316	5	here	here	ADV
gujaf-217	316	6	,	,	PUNCT
gujaf-217	316	7	the	the	DET
gujaf-217	316	8	paper	paper	NOUN
gujaf-217	316	9	uses	use	VERB
gujaf-217	316	10	statistical	statistical	ADJ
gujaf-217	316	11	methods	method	NOUN
gujaf-217	316	12	to	to	PART
gujaf-217	316	13	test	test	VERB
gujaf-217	316	14	if	if	SCONJ
gujaf-217	316	15	the	the	DET
gujaf-217	316	16	difference	difference	NOUN
gujaf-217	316	17	in	in	ADP
gujaf-217	316	18	the	the	DET
gujaf-217	316	19	means	mean	NOUN
gujaf-217	316	20	and	and	CCONJ
gujaf-217	316	21	median	median	NOUN
gujaf-217	316	22	for	for	ADP
gujaf-217	316	23	the	the	DET
gujaf-217	316	24	scaled	scale	VERB
gujaf-217	316	25	-	-	PUNCT
gujaf-217	316	26	earnings	earning	NOUN
gujaf-217	316	27	categories	category	NOUN
gujaf-217	316	28	(	(	PUNCT
gujaf-217	316	29	levels	level	NOUN
gujaf-217	316	30	and	and	CCONJ
gujaf-217	316	31	change	change	NOUN
gujaf-217	316	32	)	)	PUNCT
gujaf-217	316	33	for	for	ADP
gujaf-217	316	34	preand	preand	NOUN
gujaf-217	316	35	postifrs	postifrs	NOUN
gujaf-217	316	36	is	be	AUX
gujaf-217	316	37	significant	significant	ADJ
gujaf-217	316	38	.	.	PUNCT
gujaf-217	317	1	for	for	ADP
gujaf-217	317	2	the	the	DET
gujaf-217	317	3	parametric	parametric	ADJ
gujaf-217	317	4	test	test	NOUN
gujaf-217	317	5	,	,	PUNCT
gujaf-217	317	6	the	the	DET
gujaf-217	317	7	mean	mean	ADJ
gujaf-217	317	8	differences	difference	NOUN
gujaf-217	317	9	for	for	ADP
gujaf-217	317	10	the	the	DET
gujaf-217	317	11	considered	consider	VERB
gujaf-217	317	12	asset	asset	NOUN
gujaf-217	317	13	-	-	PUNCT
gujaf-217	317	14	scaled	scale	VERB
gujaf-217	317	15	profits	profit	NOUN
gujaf-217	317	16	(	(	PUNCT
gujaf-217	317	17	levels	level	NOUN
gujaf-217	317	18	and	and	CCONJ
gujaf-217	317	19	change	change	NOUN
gujaf-217	317	20	)	)	PUNCT
gujaf-217	317	21	is	be	AUX
gujaf-217	317	22	examined	examine	VERB
gujaf-217	317	23	based	base	VERB
gujaf-217	317	24	on	on	ADP
gujaf-217	317	25	the	the	DET
gujaf-217	317	26	welch	welch	PROPN
gujaf-217	317	27	(	(	PUNCT
gujaf-217	317	28	wilcoxon	wilcoxon	PROPN
gujaf-217	317	29	)	)	PUNCT
gujaf-217	317	30	statistics	statistic	NOUN
gujaf-217	317	31	for	for	ADP
gujaf-217	317	32	a	a	DET
gujaf-217	317	33	2	2	NUM
gujaf-217	317	34	-	-	PUNCT
gujaf-217	317	35	side	side	NOUN
gujaf-217	317	36	paired	pair	VERB
gujaf-217	317	37	sample	sample	NOUN
gujaf-217	317	38	.	.	PUNCT
gujaf-217	318	1	for	for	ADP
gujaf-217	318	2	the	the	DET
gujaf-217	318	3	non	non	ADJ
gujaf-217	318	4	-	-	ADJ
gujaf-217	318	5	parametric	parametric	ADJ
gujaf-217	318	6	test	test	NOUN
gujaf-217	318	7	,	,	PUNCT
gujaf-217	318	8	the	the	DET
gujaf-217	318	9	distribution	distribution	NOUN
gujaf-217	318	10	difference	difference	NOUN
gujaf-217	318	11	for	for	ADP
gujaf-217	318	12	the	the	DET
gujaf-217	318	13	asset	asset	NOUN
gujaf-217	318	14	-	-	PUNCT
gujaf-217	318	15	scaled	scale	VERB
gujaf-217	318	16	profits	profit	NOUN
gujaf-217	318	17	(	(	PUNCT
gujaf-217	318	18	levels	level	NOUN
gujaf-217	318	19	and	and	CCONJ
gujaf-217	318	20	change	change	NOUN
gujaf-217	318	21	)	)	PUNCT
gujaf-217	318	22	is	be	AUX
gujaf-217	318	23	examined	examine	VERB
gujaf-217	318	24	based	base	VERB
gujaf-217	318	25	on	on	ADP
gujaf-217	318	26	one	one	NUM
gujaf-217	318	27	sample	sample	NOUN
gujaf-217	318	28	kolmogorov	kolmogorov	ADJ
gujaf-217	318	29	-	-	PUNCT
gujaf-217	318	30	smirnov	smirnov	ADJ
gujaf-217	318	31	(	(	PUNCT
gujaf-217	318	32	ks	ks	NOUN
gujaf-217	318	33	)	)	PUNCT
gujaf-217	318	34	test	test	NOUN
gujaf-217	318	35	.	.	PUNCT
gujaf-217	319	1	table	table	NOUN
gujaf-217	319	2	4	4	NUM
gujaf-217	319	3	reports	report	VERB
gujaf-217	319	4	the	the	DET
gujaf-217	319	5	results	result	NOUN
gujaf-217	319	6	of	of	ADP
gujaf-217	319	7	the	the	DET
gujaf-217	319	8	earnings	earning	NOUN
gujaf-217	319	9	difference	difference	NOUN
gujaf-217	319	10	tests	test	NOUN
gujaf-217	319	11	.	.	PUNCT
gujaf-217	320	1	table	table	NOUN
gujaf-217	320	2	4	4	NUM
gujaf-217	320	3	:	:	PUNCT
gujaf-217	320	4	results	result	NOUN
gujaf-217	320	5	of	of	ADP
gujaf-217	320	6	the	the	DET
gujaf-217	320	7	earnings	earning	NOUN
gujaf-217	320	8	-	-	PUNCT
gujaf-217	320	9	statistic	statistic	NOUN
gujaf-217	320	10	difference	difference	NOUN
gujaf-217	320	11	tests	test	VERB
gujaf-217	320	12	parametric	parametric	ADJ
gujaf-217	320	13	test	test	NOUN
gujaf-217	320	14	non	non	ADJ
gujaf-217	320	15	-	-	ADJ
gujaf-217	320	16	parametric	parametric	ADJ
gujaf-217	320	17	earnings	earning	NOUN
gujaf-217	320	18	mean	mean	NOUN
gujaf-217	320	19	difference	difference	NOUN
gujaf-217	320	20	median	median	NOUN
gujaf-217	320	21	difference	difference	NOUN
gujaf-217	320	22	k	k	PROPN
gujaf-217	320	23	-	-	PUNCT
gujaf-217	320	24	s	s	PRON
gujaf-217	320	25	permutationa	permutationa	NOUN
gujaf-217	320	26	(	(	PUNCT
gujaf-217	320	27	welch	welch	PROPN
gujaf-217	320	28	)	)	PUNCT
gujaf-217	320	29	test	test	NOUN
gujaf-217	320	30	(	(	PUNCT
gujaf-217	320	31	wilcoxon	wilcoxon	PROPN
gujaf-217	320	32	)	)	PUNCT
gujaf-217	320	33	test	test	NOUN
gujaf-217	320	34	𝑃𝐴𝑇𝑖	𝑃𝐴𝑇𝑖	PROPN
gujaf-217	320	35	-4.38	-4.38	X
gujaf-217	320	36	*	*	PUNCT
gujaf-217	320	37	(	(	PUNCT
gujaf-217	320	38	0.000	0.000	NUM
gujaf-217	320	39	)	)	PUNCT
gujaf-217	320	40	-1.98	-1.98	NOUN
gujaf-217	320	41	*	*	PUNCT
gujaf-217	320	42	*	*	PUNCT
gujaf-217	320	43	(	(	PUNCT
gujaf-217	320	44	0.028	0.028	NUM
gujaf-217	320	45	)	)	PUNCT
gujaf-217	320	46	(	(	PUNCT
gujaf-217	320	47	0.002	0.002	NUM
gujaf-217	320	48	)	)	PUNCT
gujaf-217	320	49	∆𝑃𝐴𝑇𝑖	∆𝑃𝐴𝑇𝑖	CCONJ
gujaf-217	321	1	-1.29	-1.29	PROPN
gujaf-217	321	2	(	(	PUNCT
gujaf-217	321	3	0.376	0.376	NUM
gujaf-217	321	4	)	)	PUNCT
gujaf-217	321	5	-2.93	-2.93	NUM
gujaf-217	321	6	(	(	PUNCT
gujaf-217	321	7	0.001	0.001	NUM
gujaf-217	321	8	)	)	PUNCT
gujaf-217	321	9	(	(	PUNCT
gujaf-217	321	10	0.561	0.561	NUM
gujaf-217	321	11	)	)	PUNCT
gujaf-217	321	12	the	the	DET
gujaf-217	321	13	mean	mean	ADJ
gujaf-217	321	14	differences	difference	NOUN
gujaf-217	321	15	for	for	ADP
gujaf-217	321	16	the	the	DET
gujaf-217	321	17	considered	consider	VERB
gujaf-217	321	18	asset	asset	NOUN
gujaf-217	321	19	-	-	PUNCT
gujaf-217	321	20	scaled	scale	VERB
gujaf-217	321	21	profits	profit	NOUN
gujaf-217	321	22	(	(	PUNCT
gujaf-217	321	23	levels	level	NOUN
gujaf-217	321	24	and	and	CCONJ
gujaf-217	321	25	change	change	NOUN
gujaf-217	321	26	)	)	PUNCT
gujaf-217	321	27	is	be	AUX
gujaf-217	321	28	examined	examine	VERB
gujaf-217	321	29	based	base	VERB
gujaf-217	321	30	on	on	ADP
gujaf-217	321	31	the	the	DET
gujaf-217	321	32	welch	welch	PROPN
gujaf-217	321	33	(	(	PUNCT
gujaf-217	321	34	wilcoxon	wilcoxon	PROPN
gujaf-217	321	35	)	)	PUNCT
gujaf-217	321	36	statistics	statistic	NOUN
gujaf-217	321	37	for	for	ADP
gujaf-217	321	38	a	a	DET
gujaf-217	321	39	2	2	NUM
gujaf-217	321	40	-	-	PUNCT
gujaf-217	321	41	side	side	NOUN
gujaf-217	321	42	paired	pair	VERB
gujaf-217	321	43	sample	sample	NOUN
gujaf-217	321	44	,	,	PUNCT
gujaf-217	321	45	while	while	SCONJ
gujaf-217	321	46	the	the	DET
gujaf-217	321	47	distribution	distribution	NOUN
gujaf-217	321	48	difference	difference	NOUN
gujaf-217	321	49	for	for	ADP
gujaf-217	321	50	the	the	DET
gujaf-217	321	51	asset	asset	NOUN
gujaf-217	321	52	-	-	PUNCT
gujaf-217	321	53	scaled	scale	VERB
gujaf-217	321	54	profits	profit	NOUN
gujaf-217	321	55	(	(	PUNCT
gujaf-217	321	56	levels	level	NOUN
gujaf-217	321	57	and	and	CCONJ
gujaf-217	321	58	change	change	NOUN
gujaf-217	321	59	)	)	PUNCT
gujaf-217	321	60	is	be	AUX
gujaf-217	321	61	examined	examine	VERB
gujaf-217	321	62	based	base	VERB
gujaf-217	321	63	on	on	ADP
gujaf-217	321	64	one	one	NUM
gujaf-217	321	65	sample	sample	NOUN
gujaf-217	321	66	kolmogorov	kolmogorov	ADJ
gujaf-217	321	67	-	-	PUNCT
gujaf-217	321	68	smirnov	smirnov	ADJ
gujaf-217	321	69	(	(	PUNCT
gujaf-217	321	70	ks	ks	NOUN
gujaf-217	321	71	)	)	PUNCT
gujaf-217	321	72	test	test	NOUN
gujaf-217	321	73	.	.	PUNCT
gujaf-217	322	1	*	*	PUNCT
gujaf-217	322	2	,	,	PUNCT
gujaf-217	322	3	*	*	PUNCT
gujaf-217	322	4	*	*	PUNCT
gujaf-217	322	5	implies	imply	VERB
gujaf-217	322	6	significant	significant	ADJ
gujaf-217	322	7	at	at	ADP
gujaf-217	322	8	1	1	NUM
gujaf-217	322	9	%	%	NOUN
gujaf-217	322	10	,	,	PUNCT
gujaf-217	322	11	5	5	NUM
gujaf-217	322	12	%	%	NOUN
gujaf-217	322	13	level	level	NOUN
gujaf-217	322	14	.	.	PUNCT
gujaf-217	323	1	a	a	DET
gujaf-217	323	2	the	the	DET
gujaf-217	323	3	statistic	statistic	NOUN
gujaf-217	323	4	tests	test	VERB
gujaf-217	323	5	the	the	DET
gujaf-217	323	6	difference	difference	NOUN
gujaf-217	323	7	in	in	ADP
gujaf-217	323	8	distribution	distribution	NOUN
gujaf-217	323	9	rather	rather	ADV
gujaf-217	323	10	than	than	ADP
gujaf-217	323	11	testing	test	VERB
gujaf-217	323	12	the	the	DET
gujaf-217	323	13	mean	mean	ADJ
gujaf-217	323	14	difference	difference	NOUN
gujaf-217	323	15	based	base	VERB
gujaf-217	323	16	on	on	ADP
gujaf-217	323	17	bootstrapping	bootstrappe	VERB
gujaf-217	323	18	.	.	PUNCT
gujaf-217	324	1	the	the	DET
gujaf-217	324	2	evidence	evidence	NOUN
gujaf-217	324	3	based	base	VERB
gujaf-217	324	4	on	on	ADP
gujaf-217	324	5	the	the	DET
gujaf-217	324	6	parametric	parametric	ADJ
gujaf-217	324	7	testing	testing	NOUN
gujaf-217	324	8	indicates	indicate	VERB
gujaf-217	324	9	that	that	SCONJ
gujaf-217	324	10	the	the	DET
gujaf-217	324	11	mean	mean	NOUN
gujaf-217	324	12	of	of	ADP
gujaf-217	324	13	the	the	DET
gujaf-217	324	14	pre	pre	ADJ
gujaf-217	324	15	and	and	CCONJ
gujaf-217	324	16	post	post	ADJ
gujaf-217	324	17	-	-	ADJ
gujaf-217	324	18	ifrs	ifrs	ADJ
gujaf-217	324	19	earnings	earning	NOUN
gujaf-217	324	20	differs	differ	NOUN
gujaf-217	324	21	,	,	PUNCT
gujaf-217	324	22	but	but	CCONJ
gujaf-217	324	23	the	the	DET
gujaf-217	324	24	difference	difference	NOUN
gujaf-217	324	25	in	in	ADP
gujaf-217	324	26	the	the	DET
gujaf-217	324	27	mean	mean	NOUN
gujaf-217	324	28	of	of	ADP
gujaf-217	324	29	the	the	DET
gujaf-217	324	30	earnings	earning	NOUN
gujaf-217	324	31	change	change	NOUN
gujaf-217	324	32	is	be	AUX
gujaf-217	324	33	not	not	PART
gujaf-217	324	34	significant	significant	ADJ
gujaf-217	324	35	,	,	PUNCT
gujaf-217	324	36	with	with	ADP
gujaf-217	324	37	a	a	DET
gujaf-217	324	38	p	p	NOUN
gujaf-217	324	39	-	-	PUNCT
gujaf-217	324	40	value	value	NOUN
gujaf-217	324	41	of	of	ADP
gujaf-217	324	42	0.376	0.376	NUM
gujaf-217	324	43	.	.	PUNCT
gujaf-217	325	1	for	for	ADP
gujaf-217	325	2	the	the	DET
gujaf-217	325	3	distribution	distribution	NOUN
gujaf-217	325	4	-	-	PUNCT
gujaf-217	325	5	based	base	VERB
gujaf-217	325	6	test	test	NOUN
gujaf-217	325	7	,	,	PUNCT
gujaf-217	325	8	the	the	DET
gujaf-217	325	9	gusau	gusau	ADJ
gujaf-217	325	10	journal	journal	NOUN
gujaf-217	325	11	of	of	ADP
gujaf-217	325	12	accounting	accounting	NOUN
gujaf-217	325	13	and	and	CCONJ
gujaf-217	325	14	finance	finance	NOUN
gujaf-217	325	15	,	,	PUNCT
gujaf-217	325	16	vol	vol	NOUN
gujaf-217	325	17	.	.	PROPN
gujaf-217	325	18	4	4	NUM
gujaf-217	325	19	,	,	PUNCT
gujaf-217	325	20	issue	issue	NOUN
gujaf-217	325	21	1	1	NUM
gujaf-217	325	22	,	,	PUNCT
gujaf-217	325	23	april	april	PROPN
gujaf-217	325	24	,	,	PUNCT
gujaf-217	325	25	2023	2023	NUM
gujaf-217	325	26	292	292	NUM
gujaf-217	325	27	asymptotic	asymptotic	ADJ
gujaf-217	325	28	k	k	PROPN
gujaf-217	325	29	-	-	PUNCT
gujaf-217	325	30	s	s	PART
gujaf-217	325	31	test	test	NOUN
gujaf-217	325	32	is	be	AUX
gujaf-217	325	33	significant	significant	ADJ
gujaf-217	325	34	for	for	ADP
gujaf-217	325	35	earnings	earning	NOUN
gujaf-217	325	36	(	(	PUNCT
gujaf-217	325	37	�	�	NOUN
gujaf-217	325	38	̂	̂	VERB
gujaf-217	325	39	�	�	NOUN
gujaf-217	325	40	=	=	SYM
gujaf-217	325	41	0.002	0.002	NUM
gujaf-217	325	42	)	)	PUNCT
gujaf-217	325	43	<	<	X
gujaf-217	325	44	(	(	PUNCT
gujaf-217	325	45	𝛼	𝛼	X
gujaf-217	325	46	=	=	NOUN
gujaf-217	325	47	0.05	0.05	NUM
gujaf-217	325	48	)	)	PUNCT
gujaf-217	325	49	,	,	PUNCT
gujaf-217	325	50	hence	hence	ADV
gujaf-217	325	51	,	,	PUNCT
gujaf-217	325	52	a	a	DET
gujaf-217	325	53	rejection	rejection	NOUN
gujaf-217	325	54	of	of	ADP
gujaf-217	325	55	the	the	DET
gujaf-217	325	56	null	null	NOUN
gujaf-217	325	57	of	of	ADP
gujaf-217	325	58	no	no	DET
gujaf-217	325	59	significant	significant	ADJ
gujaf-217	325	60	difference	difference	NOUN
gujaf-217	325	61	in	in	ADP
gujaf-217	325	62	the	the	DET
gujaf-217	325	63	managed	manage	VERB
gujaf-217	325	64	earnings	earning	NOUN
gujaf-217	325	65	,	,	PUNCT
gujaf-217	325	66	between	between	ADP
gujaf-217	325	67	the	the	DET
gujaf-217	325	68	two	two	NUM
gujaf-217	325	69	regimes	regime	NOUN
gujaf-217	325	70	(	(	PUNCT
gujaf-217	325	71	pre	pre	X
gujaf-217	325	72	and	and	CCONJ
gujaf-217	325	73	post	post	ADJ
gujaf-217	325	74	-	-	ADJ
gujaf-217	325	75	ifrs	ifrs	ADJ
gujaf-217	325	76	)	)	PUNCT
gujaf-217	325	77	.	.	PUNCT
gujaf-217	326	1	the	the	DET
gujaf-217	326	2	null	null	NOUN
gujaf-217	326	3	holds	hold	VERB
gujaf-217	326	4	for	for	ADP
gujaf-217	326	5	the	the	DET
gujaf-217	326	6	earnings	earning	NOUN
gujaf-217	326	7	change	change	NOUN
gujaf-217	326	8	,	,	PUNCT
gujaf-217	326	9	implying	imply	VERB
gujaf-217	326	10	there	there	ADV
gujaf-217	326	11	is	be	VERB
gujaf-217	326	12	no	no	DET
gujaf-217	326	13	significant	significant	ADJ
gujaf-217	326	14	dissimilarity	dissimilarity	NOUN
gujaf-217	326	15	between	between	ADP
gujaf-217	326	16	the	the	DET
gujaf-217	326	17	distributions	distribution	NOUN
gujaf-217	326	18	of	of	ADP
gujaf-217	326	19	earnings	earning	NOUN
gujaf-217	326	20	for	for	ADP
gujaf-217	326	21	the	the	DET
gujaf-217	326	22	two	two	NUM
gujaf-217	326	23	financial	financial	ADJ
gujaf-217	326	24	reporting	reporting	NOUN
gujaf-217	326	25	regimes	regime	NOUN
gujaf-217	326	26	.	.	PUNCT
gujaf-217	327	1	that	that	PRON
gujaf-217	327	2	is	be	AUX
gujaf-217	327	3	there	there	PRON
gujaf-217	327	4	seems	seem	VERB
gujaf-217	327	5	to	to	PART
gujaf-217	327	6	be	be	AUX
gujaf-217	327	7	possible	possible	ADJ
gujaf-217	327	8	nondisappearance	nondisappearance	NOUN
gujaf-217	327	9	(	(	PUNCT
gujaf-217	327	10	disappearance	disappearance	NOUN
gujaf-217	327	11	)	)	PUNCT
gujaf-217	327	12	of	of	ADP
gujaf-217	327	13	the	the	DET
gujaf-217	327	14	earnings	earning	NOUN
gujaf-217	327	15	discontinuity	discontinuity	NOUN
gujaf-217	327	16	asset	asset	NOUN
gujaf-217	327	17	scaled	scale	VERB
gujaf-217	327	18	profits	profit	NOUN
gujaf-217	327	19	(	(	PUNCT
gujaf-217	327	20	asset	asset	NOUN
gujaf-217	327	21	scaled	scale	VERB
gujaf-217	327	22	profits	profit	NOUN
gujaf-217	327	23	change	change	NOUN
gujaf-217	327	24	)	)	PUNCT
gujaf-217	327	25	distribution	distribution	NOUN
gujaf-217	327	26	at	at	ADP
gujaf-217	327	27	zero	zero	NUM
gujaf-217	327	28	threshold	threshold	NOUN
gujaf-217	327	29	after	after	ADP
gujaf-217	327	30	ifrs	ifrs	NOUN
gujaf-217	327	31	implementation	implementation	NOUN
gujaf-217	327	32	.	.	PUNCT
gujaf-217	328	1	the	the	DET
gujaf-217	328	2	findings	finding	NOUN
gujaf-217	328	3	have	have	AUX
gujaf-217	328	4	far	far	ADV
gujaf-217	328	5	reached	reach	VERB
gujaf-217	328	6	implications	implication	NOUN
gujaf-217	328	7	.	.	PUNCT
gujaf-217	329	1	the	the	DET
gujaf-217	329	2	ifrs	ifrs	PROPN
gujaf-217	329	3	appears	appear	VERB
gujaf-217	329	4	more	more	ADV
gujaf-217	329	5	effective	effective	ADJ
gujaf-217	329	6	than	than	ADP
gujaf-217	329	7	the	the	DET
gujaf-217	329	8	gaap	gaap	NOUN
gujaf-217	329	9	in	in	ADP
gujaf-217	329	10	monitoring	monitor	VERB
gujaf-217	329	11	firms	firm	NOUN
gujaf-217	329	12	to	to	PART
gujaf-217	329	13	ensure	ensure	VERB
gujaf-217	329	14	reduction	reduction	NOUN
gujaf-217	329	15	of	of	ADP
gujaf-217	329	16	earnings	earning	NOUN
gujaf-217	329	17	management	management	NOUN
gujaf-217	329	18	to	to	PART
gujaf-217	329	19	avoid	avoid	VERB
gujaf-217	329	20	losses	loss	NOUN
gujaf-217	329	21	.	.	PUNCT
gujaf-217	330	1	more	more	ADJ
gujaf-217	330	2	than	than	ADP
gujaf-217	330	3	the	the	DET
gujaf-217	330	4	gaap	gaap	NOUN
gujaf-217	330	5	’s	’s	PART
gujaf-217	330	6	statement	statement	NOUN
gujaf-217	330	7	of	of	ADP
gujaf-217	330	8	accounting	accounting	NOUN
gujaf-217	330	9	standards	standard	NOUN
gujaf-217	330	10	(	(	PUNCT
gujaf-217	330	11	sas	sas	PROPN
gujaf-217	330	12	)	)	PUNCT
gujaf-217	330	13	,	,	PUNCT
gujaf-217	330	14	the	the	DET
gujaf-217	330	15	international	international	ADJ
gujaf-217	330	16	standards	standard	NOUN
gujaf-217	330	17	involve	involve	VERB
gujaf-217	330	18	stricter	strict	ADJ
gujaf-217	330	19	measures	measure	NOUN
gujaf-217	330	20	for	for	ADP
gujaf-217	330	21	organisation	organisation	NOUN
gujaf-217	330	22	’s	’s	PART
gujaf-217	330	23	internal	internal	ADJ
gujaf-217	330	24	control	control	NOUN
gujaf-217	330	25	and	and	CCONJ
gujaf-217	330	26	audit	audit	NOUN
gujaf-217	330	27	assessment	assessment	NOUN
gujaf-217	330	28	.	.	PUNCT
gujaf-217	331	1	the	the	DET
gujaf-217	331	2	ifrs	ifrs	NOUN
gujaf-217	331	3	replicates	replicate	VERB
gujaf-217	331	4	high	high	ADJ
gujaf-217	331	5	standard	standard	ADJ
gujaf-217	331	6	quality	quality	NOUN
gujaf-217	331	7	financial	financial	ADJ
gujaf-217	331	8	information	information	NOUN
gujaf-217	331	9	of	of	ADP
gujaf-217	331	10	firms	firm	NOUN
gujaf-217	331	11	on	on	ADP
gujaf-217	331	12	organised	organised	ADJ
gujaf-217	331	13	documentation	documentation	NOUN
gujaf-217	331	14	and	and	CCONJ
gujaf-217	331	15	prediction	prediction	NOUN
gujaf-217	331	16	of	of	ADP
gujaf-217	331	17	earnings	earning	NOUN
gujaf-217	331	18	,	,	PUNCT
gujaf-217	331	19	cashflows	cashflow	NOUN
gujaf-217	331	20	,	,	PUNCT
gujaf-217	331	21	investments	investment	NOUN
gujaf-217	331	22	and	and	CCONJ
gujaf-217	331	23	capital	capital	NOUN
gujaf-217	331	24	inflow	inflow	NOUN
gujaf-217	331	25	.	.	PUNCT
gujaf-217	332	1	the	the	DET
gujaf-217	332	2	standards	standard	NOUN
gujaf-217	332	3	attempt	attempt	VERB
gujaf-217	332	4	to	to	PART
gujaf-217	332	5	improve	improve	VERB
gujaf-217	332	6	the	the	DET
gujaf-217	332	7	effectiveness	effectiveness	NOUN
gujaf-217	332	8	of	of	ADP
gujaf-217	332	9	financial	financial	ADJ
gujaf-217	332	10	reports	report	NOUN
gujaf-217	332	11	,	,	PUNCT
gujaf-217	332	12	ensure	ensure	VERB
gujaf-217	332	13	value	value	NOUN
gujaf-217	332	14	for	for	ADP
gujaf-217	332	15	the	the	DET
gujaf-217	332	16	information	information	NOUN
gujaf-217	332	17	on	on	ADP
gujaf-217	332	18	financial	financial	ADJ
gujaf-217	332	19	statements	statement	NOUN
gujaf-217	332	20	,	,	PUNCT
gujaf-217	332	21	and	and	CCONJ
gujaf-217	332	22	enhance	enhance	VERB
gujaf-217	332	23	the	the	DET
gujaf-217	332	24	comparability	comparability	NOUN
gujaf-217	332	25	and	and	CCONJ
gujaf-217	332	26	transparency	transparency	NOUN
gujaf-217	332	27	of	of	ADP
gujaf-217	332	28	financial	financial	ADJ
gujaf-217	332	29	statements	statement	NOUN
gujaf-217	332	30	among	among	ADP
gujaf-217	332	31	global	global	ADJ
gujaf-217	332	32	capital	capital	NOUN
gujaf-217	332	33	markets	market	NOUN
gujaf-217	332	34	.	.	PUNCT
gujaf-217	333	1	the	the	DET
gujaf-217	333	2	discontinuity	discontinuity	NOUN
gujaf-217	333	3	evidence	evidence	NOUN
gujaf-217	333	4	provides	provide	VERB
gujaf-217	333	5	guidance	guidance	NOUN
gujaf-217	333	6	for	for	ADP
gujaf-217	333	7	policy	policy	NOUN
gujaf-217	333	8	formulation	formulation	NOUN
gujaf-217	333	9	and	and	CCONJ
gujaf-217	333	10	regulators	regulator	NOUN
gujaf-217	333	11	in	in	ADP
gujaf-217	333	12	enforcement	enforcement	NOUN
gujaf-217	333	13	processes	process	NOUN
gujaf-217	333	14	in	in	ADP
gujaf-217	333	15	the	the	DET
gujaf-217	333	16	capital	capital	NOUN
gujaf-217	333	17	market	market	NOUN
gujaf-217	333	18	.	.	PUNCT
gujaf-217	334	1	in	in	ADP
gujaf-217	334	2	addition	addition	NOUN
gujaf-217	334	3	,	,	PUNCT
gujaf-217	334	4	the	the	DET
gujaf-217	334	5	managers	manager	NOUN
gujaf-217	334	6	under	under	ADP
gujaf-217	334	7	the	the	DET
gujaf-217	334	8	ifrs	ifrs	NOUN
gujaf-217	334	9	are	be	AUX
gujaf-217	334	10	much	much	ADJ
gujaf-217	334	11	concern	concern	NOUN
gujaf-217	334	12	about	about	ADP
gujaf-217	334	13	the	the	DET
gujaf-217	334	14	need	need	NOUN
gujaf-217	334	15	to	to	PART
gujaf-217	334	16	present	present	VERB
gujaf-217	334	17	trusted	trust	VERB
gujaf-217	334	18	earnings	earning	NOUN
gujaf-217	334	19	of	of	ADP
gujaf-217	334	20	firms	firm	NOUN
gujaf-217	334	21	because	because	SCONJ
gujaf-217	334	22	of	of	ADP
gujaf-217	334	23	global	global	ADJ
gujaf-217	334	24	integration	integration	NOUN
gujaf-217	334	25	since	since	SCONJ
gujaf-217	334	26	they	they	PRON
gujaf-217	334	27	comply	comply	VERB
gujaf-217	334	28	with	with	ADP
gujaf-217	334	29	the	the	DET
gujaf-217	334	30	implementation	implementation	NOUN
gujaf-217	334	31	under	under	ADP
gujaf-217	334	32	expectations	expectation	NOUN
gujaf-217	334	33	that	that	SCONJ
gujaf-217	334	34	the	the	DET
gujaf-217	334	35	standards	standard	NOUN
gujaf-217	334	36	will	will	AUX
gujaf-217	334	37	heighten	heighten	VERB
gujaf-217	334	38	them	they	PRON
gujaf-217	334	39	towards	towards	ADP
gujaf-217	334	40	global	global	ADJ
gujaf-217	334	41	opportunities	opportunity	NOUN
gujaf-217	334	42	and	and	CCONJ
gujaf-217	334	43	lead	lead	VERB
gujaf-217	334	44	to	to	ADP
gujaf-217	334	45	improved	improve	VERB
gujaf-217	334	46	financial	financial	ADJ
gujaf-217	334	47	performance	performance	NOUN
gujaf-217	334	48	.	.	PUNCT
gujaf-217	335	1	reporting	report	VERB
gujaf-217	335	2	earnings	earning	NOUN
gujaf-217	335	3	loss	loss	NOUN
gujaf-217	335	4	definitely	definitely	ADV
gujaf-217	335	5	spiral	spiral	ADJ
gujaf-217	335	6	undesirable	undesirable	ADJ
gujaf-217	335	7	information	information	NOUN
gujaf-217	335	8	for	for	ADP
gujaf-217	335	9	investment	investment	NOUN
gujaf-217	335	10	because	because	SCONJ
gujaf-217	335	11	the	the	DET
gujaf-217	335	12	news	news	NOUN
gujaf-217	335	13	surprises	surprise	NOUN
gujaf-217	335	14	spread	spread	VERB
gujaf-217	335	15	into	into	ADP
gujaf-217	335	16	the	the	DET
gujaf-217	335	17	markets	market	NOUN
gujaf-217	335	18	and	and	CCONJ
gujaf-217	335	19	triggers	trigger	NOUN
gujaf-217	335	20	fall	fall	VERB
gujaf-217	335	21	in	in	ADP
gujaf-217	335	22	the	the	DET
gujaf-217	335	23	firm	firm	NOUN
gujaf-217	335	24	’	'	PUNCT
gujaf-217	335	25	share	share	NOUN
gujaf-217	335	26	price	price	NOUN
gujaf-217	335	27	’	'	PUNCT
gujaf-217	335	28	(	(	PUNCT
gujaf-217	335	29	chowdhury	chowdhury	PROPN
gujaf-217	335	30	et	et	PROPN
gujaf-217	335	31	al	al	PROPN
gujaf-217	335	32	.	.	PROPN
gujaf-217	335	33	,	,	PUNCT
gujaf-217	335	34	2018	2018	NUM
gujaf-217	335	35	)	)	PUNCT
gujaf-217	335	36	,	,	PUNCT
gujaf-217	335	37	but	but	CCONJ
gujaf-217	335	38	this	this	PRON
gujaf-217	335	39	has	have	AUX
gujaf-217	335	40	undesirable	undesirable	ADJ
gujaf-217	335	41	on	on	ADP
gujaf-217	335	42	the	the	DET
gujaf-217	335	43	firms	firm	NOUN
gujaf-217	335	44	,	,	PUNCT
gujaf-217	335	45	particularly	particularly	ADV
gujaf-217	335	46	,	,	PUNCT
gujaf-217	335	47	as	as	SCONJ
gujaf-217	335	48	it	it	PRON
gujaf-217	335	49	would	would	AUX
gujaf-217	335	50	discourage	discourage	VERB
gujaf-217	335	51	expected	expect	VERB
gujaf-217	335	52	foreign	foreign	ADJ
gujaf-217	335	53	investors	investor	NOUN
gujaf-217	335	54	.	.	PUNCT
gujaf-217	336	1	5	5	X
gujaf-217	336	2	.	.	X
gujaf-217	336	3	conclusion	conclusion	NOUN
gujaf-217	336	4	earnings	earning	NOUN
gujaf-217	336	5	metric	metric	ADJ
gujaf-217	336	6	on	on	ADP
gujaf-217	336	7	the	the	DET
gujaf-217	336	8	financial	financial	ADJ
gujaf-217	336	9	reports	report	NOUN
gujaf-217	336	10	represent	represent	VERB
gujaf-217	336	11	information	information	NOUN
gujaf-217	336	12	that	that	PRON
gujaf-217	336	13	guide	guide	VERB
gujaf-217	336	14	investors	investor	NOUN
gujaf-217	336	15	in	in	ADP
gujaf-217	336	16	making	make	VERB
gujaf-217	336	17	informed	informed	ADJ
gujaf-217	336	18	decisions	decision	NOUN
gujaf-217	336	19	in	in	ADP
gujaf-217	336	20	the	the	DET
gujaf-217	336	21	capital	capital	NOUN
gujaf-217	336	22	market	market	NOUN
gujaf-217	336	23	.	.	PUNCT
gujaf-217	337	1	the	the	DET
gujaf-217	337	2	indicators	indicator	NOUN
gujaf-217	337	3	have	have	VERB
gujaf-217	337	4	significant	significant	ADJ
gujaf-217	337	5	effect	effect	NOUN
gujaf-217	337	6	on	on	ADP
gujaf-217	337	7	the	the	DET
gujaf-217	337	8	performance	performance	NOUN
gujaf-217	337	9	of	of	ADP
gujaf-217	337	10	stock	stock	NOUN
gujaf-217	337	11	price	price	NOUN
gujaf-217	337	12	,	,	PUNCT
gujaf-217	337	13	and	and	CCONJ
gujaf-217	337	14	may	may	AUX
gujaf-217	337	15	largely	largely	ADV
gujaf-217	337	16	influence	influence	VERB
gujaf-217	337	17	the	the	DET
gujaf-217	337	18	expected	expect	VERB
gujaf-217	337	19	stock	stock	NOUN
gujaf-217	337	20	price	price	NOUN
gujaf-217	337	21	.	.	PUNCT
gujaf-217	338	1	researchers	researcher	NOUN
gujaf-217	338	2	have	have	AUX
gujaf-217	338	3	observed	observe	VERB
gujaf-217	338	4	that	that	SCONJ
gujaf-217	338	5	because	because	SCONJ
gujaf-217	338	6	reporting	report	VERB
gujaf-217	338	7	earnings	earning	NOUN
gujaf-217	338	8	increase	increase	NOUN
gujaf-217	338	9	may	may	AUX
gujaf-217	338	10	enhance	enhance	VERB
gujaf-217	338	11	firms	firm	NOUN
gujaf-217	338	12	’	’	PART
gujaf-217	338	13	stock	stock	NOUN
gujaf-217	338	14	price	price	NOUN
gujaf-217	338	15	,	,	PUNCT
gujaf-217	338	16	many	many	ADJ
gujaf-217	338	17	managers	manager	NOUN
gujaf-217	338	18	they	they	PRON
gujaf-217	338	19	consistently	consistently	ADV
gujaf-217	338	20	report	report	VERB
gujaf-217	338	21	increase	increase	VERB
gujaf-217	338	22	earnings	earning	NOUN
gujaf-217	338	23	relative	relative	ADJ
gujaf-217	338	24	to	to	ADP
gujaf-217	338	25	certain	certain	ADJ
gujaf-217	338	26	threshold	threshold	NOUN
gujaf-217	338	27	,	,	PUNCT
gujaf-217	338	28	particularly	particularly	ADV
gujaf-217	338	29	,	,	PUNCT
gujaf-217	338	30	greater	great	ADJ
gujaf-217	338	31	than	than	ADP
gujaf-217	338	32	their	their	PRON
gujaf-217	338	33	previous	previous	ADJ
gujaf-217	338	34	earnings	earning	NOUN
gujaf-217	338	35	valuation	valuation	NOUN
gujaf-217	338	36	.	.	PUNCT
gujaf-217	339	1	there	there	PRON
gujaf-217	339	2	is	be	VERB
gujaf-217	339	3	evidence	evidence	NOUN
gujaf-217	339	4	that	that	SCONJ
gujaf-217	339	5	such	such	ADJ
gujaf-217	339	6	practice	practice	NOUN
gujaf-217	339	7	has	have	AUX
gujaf-217	339	8	led	lead	VERB
gujaf-217	339	9	to	to	ADP
gujaf-217	339	10	a	a	DET
gujaf-217	339	11	situation	situation	NOUN
gujaf-217	339	12	of	of	ADP
gujaf-217	339	13	gusau	gusau	ADJ
gujaf-217	339	14	journal	journal	PROPN
gujaf-217	339	15	of	of	ADP
gujaf-217	339	16	accounting	accounting	NOUN
gujaf-217	339	17	and	and	CCONJ
gujaf-217	339	18	finance	finance	NOUN
gujaf-217	339	19	,	,	PUNCT
gujaf-217	339	20	vol	vol	NOUN
gujaf-217	339	21	.	.	PROPN
gujaf-217	339	22	4	4	NUM
gujaf-217	339	23	,	,	PUNCT
gujaf-217	339	24	issue	issue	NOUN
gujaf-217	339	25	1	1	NUM
gujaf-217	339	26	,	,	PUNCT
gujaf-217	339	27	april	april	PROPN
gujaf-217	339	28	,	,	PUNCT
gujaf-217	339	29	2023	2023	NUM
gujaf-217	339	30	293	293	NUM
gujaf-217	339	31	conspicuous	conspicuous	ADJ
gujaf-217	339	32	upward	upward	ADJ
gujaf-217	339	33	shift	shift	NOUN
gujaf-217	339	34	in	in	ADP
gujaf-217	339	35	the	the	DET
gujaf-217	339	36	frequency	frequency	NOUN
gujaf-217	339	37	of	of	ADP
gujaf-217	339	38	observations	observation	NOUN
gujaf-217	339	39	,	,	PUNCT
gujaf-217	339	40	from	from	ADP
gujaf-217	339	41	left	left	NOUN
gujaf-217	339	42	of	of	ADP
gujaf-217	339	43	identified	identify	VERB
gujaf-217	339	44	earnings	earning	NOUN
gujaf-217	339	45	benchmark	benchmark	NOUN
gujaf-217	339	46	to	to	ADP
gujaf-217	339	47	the	the	DET
gujaf-217	339	48	right	right	NOUN
gujaf-217	339	49	.	.	PUNCT
gujaf-217	340	1	in	in	ADP
gujaf-217	340	2	addition	addition	NOUN
gujaf-217	340	3	,	,	PUNCT
gujaf-217	340	4	recent	recent	ADJ
gujaf-217	340	5	studies	study	NOUN
gujaf-217	340	6	have	have	AUX
gujaf-217	340	7	shown	show	VERB
gujaf-217	340	8	that	that	SCONJ
gujaf-217	340	9	changes	change	NOUN
gujaf-217	340	10	in	in	ADP
gujaf-217	340	11	accounting	accounting	NOUN
gujaf-217	340	12	regulations	regulation	NOUN
gujaf-217	340	13	may	may	AUX
gujaf-217	340	14	have	have	VERB
gujaf-217	340	15	effect	effect	NOUN
gujaf-217	340	16	on	on	ADP
gujaf-217	340	17	the	the	DET
gujaf-217	340	18	shape	shape	NOUN
gujaf-217	340	19	of	of	ADP
gujaf-217	340	20	the	the	DET
gujaf-217	340	21	distribution	distribution	NOUN
gujaf-217	340	22	of	of	ADP
gujaf-217	340	23	earnings	earning	NOUN
gujaf-217	340	24	.	.	PUNCT
gujaf-217	341	1	the	the	DET
gujaf-217	341	2	paper	paper	NOUN
gujaf-217	341	3	examines	examine	VERB
gujaf-217	341	4	the	the	DET
gujaf-217	341	5	discontinuity	discontinuity	NOUN
gujaf-217	341	6	evidence	evidence	NOUN
gujaf-217	341	7	for	for	ADP
gujaf-217	341	8	nigeria	nigeria	PROPN
gujaf-217	341	9	,	,	PUNCT
gujaf-217	341	10	in	in	ADP
gujaf-217	341	11	relation	relation	NOUN
gujaf-217	341	12	to	to	ADP
gujaf-217	341	13	the	the	DET
gujaf-217	341	14	adoption	adoption	NOUN
gujaf-217	341	15	of	of	ADP
gujaf-217	341	16	ifrs	ifrs	PROPN
gujaf-217	341	17	.	.	PUNCT
gujaf-217	342	1	there	there	PRON
gujaf-217	342	2	is	be	VERB
gujaf-217	342	3	reduced	reduce	VERB
gujaf-217	342	4	discontinuity	discontinuity	NOUN
gujaf-217	342	5	(	(	PUNCT
gujaf-217	342	6	increase	increase	VERB
gujaf-217	342	7	discontinuity	discontinuity	NOUN
gujaf-217	342	8	)	)	PUNCT
gujaf-217	342	9	for	for	ADP
gujaf-217	342	10	the	the	DET
gujaf-217	342	11	earnings	earning	NOUN
gujaf-217	342	12	-	-	PUNCT
gujaf-217	342	13	level	level	NOUN
gujaf-217	342	14	(	(	PUNCT
gujaf-217	342	15	earnings	earning	NOUN
gujaf-217	342	16	change	change	NOUN
gujaf-217	342	17	)	)	PUNCT
gujaf-217	342	18	.	.	PUNCT
gujaf-217	343	1	the	the	DET
gujaf-217	343	2	evidence	evidence	NOUN
gujaf-217	343	3	provides	provide	VERB
gujaf-217	343	4	the	the	DET
gujaf-217	343	5	existence	existence	NOUN
gujaf-217	343	6	of	of	ADP
gujaf-217	343	7	distribution	distribution	NOUN
gujaf-217	343	8	,	,	PUNCT
gujaf-217	343	9	and	and	CCONJ
gujaf-217	343	10	by	by	ADP
gujaf-217	343	11	implication	implication	NOUN
gujaf-217	343	12	earnings	earning	NOUN
gujaf-217	343	13	management	management	NOUN
gujaf-217	343	14	.	.	PUNCT
gujaf-217	344	1	the	the	DET
gujaf-217	344	2	findings	finding	NOUN
gujaf-217	344	3	have	have	VERB
gujaf-217	344	4	research	research	NOUN
gujaf-217	344	5	and	and	CCONJ
gujaf-217	344	6	regulatory	regulatory	ADJ
gujaf-217	344	7	implications	implication	NOUN
gujaf-217	344	8	.	.	PUNCT
gujaf-217	345	1	the	the	DET
gujaf-217	345	2	established	establish	VERB
gujaf-217	345	3	evidence	evidence	NOUN
gujaf-217	345	4	offers	offer	VERB
gujaf-217	345	5	new	new	ADJ
gujaf-217	345	6	insight	insight	NOUN
gujaf-217	345	7	and	and	CCONJ
gujaf-217	345	8	guidance	guidance	NOUN
gujaf-217	345	9	for	for	ADP
gujaf-217	345	10	policy	policy	NOUN
gujaf-217	345	11	formulation	formulation	NOUN
gujaf-217	345	12	and	and	CCONJ
gujaf-217	345	13	regulators	regulator	NOUN
gujaf-217	345	14	in	in	ADP
gujaf-217	345	15	enforcement	enforcement	NOUN
gujaf-217	345	16	processes	process	NOUN
gujaf-217	345	17	in	in	ADP
gujaf-217	345	18	the	the	DET
gujaf-217	345	19	capital	capital	NOUN
gujaf-217	345	20	market	market	NOUN
gujaf-217	345	21	.	.	PUNCT
gujaf-217	346	1	because	because	SCONJ
gujaf-217	346	2	the	the	DET
gujaf-217	346	3	effectiveness	effectiveness	NOUN
gujaf-217	346	4	of	of	ADP
gujaf-217	346	5	an	an	DET
gujaf-217	346	6	accounting	accounting	NOUN
gujaf-217	346	7	regulation	regulation	NOUN
gujaf-217	346	8	depends	depend	VERB
gujaf-217	346	9	on	on	ADP
gujaf-217	346	10	the	the	DET
gujaf-217	346	11	institutional	institutional	ADJ
gujaf-217	346	12	mechanisms	mechanism	NOUN
gujaf-217	346	13	available	available	ADJ
gujaf-217	346	14	to	to	PART
gujaf-217	346	15	implement	implement	VERB
gujaf-217	346	16	and	and	CCONJ
gujaf-217	346	17	enforce	enforce	VERB
gujaf-217	346	18	the	the	DET
gujaf-217	346	19	frameworks	framework	NOUN
gujaf-217	346	20	,	,	PUNCT
gujaf-217	346	21	the	the	DET
gujaf-217	346	22	put	put	NOUN
gujaf-217	346	23	in	in	ADP
gujaf-217	346	24	place	place	NOUN
gujaf-217	346	25	effective	effective	ADJ
gujaf-217	346	26	institutions	institution	NOUN
gujaf-217	346	27	and	and	CCONJ
gujaf-217	346	28	stricter	strict	ADJ
gujaf-217	346	29	measure	measure	NOUN
gujaf-217	346	30	in	in	ADP
gujaf-217	346	31	monitoring	monitor	VERB
gujaf-217	346	32	firms	firm	NOUN
gujaf-217	346	33	’	’	PART
gujaf-217	346	34	earnings	earning	NOUN
gujaf-217	346	35	reports	report	NOUN
gujaf-217	346	36	.	.	PUNCT
gujaf-217	347	1	earnings	earning	NOUN
gujaf-217	347	2	manipulating	manipulate	VERB
gujaf-217	347	3	firms	firm	NOUN
gujaf-217	347	4	should	should	AUX
gujaf-217	347	5	also	also	ADV
gujaf-217	347	6	be	be	AUX
gujaf-217	347	7	sanctioned	sanction	VERB
gujaf-217	347	8	,	,	PUNCT
gujaf-217	347	9	in	in	ADP
gujaf-217	347	10	order	order	NOUN
gujaf-217	347	11	to	to	PART
gujaf-217	347	12	maintain	maintain	VERB
gujaf-217	347	13	financial	financial	ADJ
gujaf-217	347	14	market	market	NOUN
gujaf-217	347	15	integrity	integrity	NOUN
gujaf-217	347	16	.	.	PUNCT
gujaf-217	348	1	in	in	ADP
gujaf-217	348	2	addition	addition	NOUN
gujaf-217	348	3	,	,	PUNCT
gujaf-217	348	4	the	the	DET
gujaf-217	348	5	paper	paper	NOUN
gujaf-217	348	6	expands	expand	VERB
gujaf-217	348	7	the	the	DET
gujaf-217	348	8	frontier	frontier	NOUN
gujaf-217	348	9	of	of	ADP
gujaf-217	348	10	extant	extant	ADJ
gujaf-217	348	11	literature	literature	NOUN
gujaf-217	348	12	,	,	PUNCT
gujaf-217	348	13	and	and	CCONJ
gujaf-217	348	14	offer	offer	VERB
gujaf-217	348	15	references	reference	NOUN
gujaf-217	348	16	for	for	ADP
gujaf-217	348	17	future	future	ADJ
gujaf-217	348	18	research	research	NOUN
gujaf-217	348	19	.	.	PUNCT
gujaf-217	349	1	the	the	DET
gujaf-217	349	2	study	study	NOUN
gujaf-217	349	3	’s	’s	PART
gujaf-217	349	4	limitation	limitation	NOUN
gujaf-217	349	5	is	be	AUX
gujaf-217	349	6	that	that	SCONJ
gujaf-217	349	7	it	it	PRON
gujaf-217	349	8	considers	consider	VERB
gujaf-217	349	9	only	only	ADV
gujaf-217	349	10	the	the	DET
gujaf-217	349	11	distributions	distribution	NOUN
gujaf-217	349	12	of	of	ADP
gujaf-217	349	13	earnings	earning	NOUN
gujaf-217	349	14	and	and	CCONJ
gujaf-217	349	15	earnings	earning	NOUN
gujaf-217	349	16	-	-	PUNCT
gujaf-217	349	17	changes	change	NOUN
gujaf-217	349	18	.	.	PUNCT
gujaf-217	350	1	the	the	DET
gujaf-217	350	2	distribution	distribution	NOUN
gujaf-217	350	3	of	of	ADP
gujaf-217	350	4	forecast	forecast	NOUN
gujaf-217	350	5	errors	error	NOUN
gujaf-217	350	6	is	be	AUX
gujaf-217	350	7	not	not	PART
gujaf-217	350	8	investigated	investigate	VERB
gujaf-217	350	9	because	because	SCONJ
gujaf-217	350	10	such	such	ADJ
gujaf-217	350	11	is	be	AUX
gujaf-217	350	12	influence	influence	NOUN
gujaf-217	350	13	by	by	ADP
gujaf-217	350	14	forecast	forecast	NOUN
gujaf-217	350	15	management	management	NOUN
gujaf-217	350	16	(	(	PUNCT
gujaf-217	350	17	brown	brown	PROPN
gujaf-217	350	18	&	&	CCONJ
gujaf-217	350	19	higgins	higgins	PROPN
gujaf-217	350	20	,	,	PUNCT
gujaf-217	350	21	2005	2005	NUM
gujaf-217	350	22	)	)	PUNCT
gujaf-217	350	23	.	.	PUNCT
gujaf-217	351	1	future	future	ADJ
gujaf-217	351	2	studies	study	NOUN
gujaf-217	351	3	may	may	AUX
gujaf-217	351	4	consider	consider	VERB
gujaf-217	351	5	this	this	PRON
gujaf-217	351	6	for	for	ADP
gujaf-217	351	7	improvement	improvement	NOUN
gujaf-217	351	8	.	.	PUNCT
gujaf-217	352	1	references	reference	NOUN
gujaf-217	352	2	adedokun	adedokun	PROPN
gujaf-217	352	3	,	,	PUNCT
gujaf-217	352	4	w.	w.	PROPN
gujaf-217	352	5	m.	m.	PROPN
gujaf-217	352	6	,	,	PUNCT
gujaf-217	352	7	gbadebo	gbadebo	PROPN
gujaf-217	352	8	,	,	PUNCT
gujaf-217	352	9	a.	a.	PROPN
gujaf-217	352	10	d.	d.	PROPN
gujaf-217	352	11	,	,	PUNCT
gujaf-217	352	12	adekunle	adekunle	NOUN
gujaf-217	352	13	,	,	PUNCT
gujaf-217	352	14	a.	a.	NOUN
gujaf-217	352	15	o.	o.	PROPN
gujaf-217	352	16	,	,	PUNCT
gujaf-217	352	17	&	&	CCONJ
gujaf-217	352	18	akande	akande	PROPN
gujaf-217	352	19	,	,	PUNCT
gujaf-217	352	20	j.	j.	PROPN
gujaf-217	352	21	o.	o.	PROPN
gujaf-217	352	22	(	(	PUNCT
gujaf-217	352	23	2022	2022	NUM
gujaf-217	352	24	)	)	PUNCT
gujaf-217	352	25	.	.	PUNCT
gujaf-217	353	1	ifrs	ifrs	PROPN
gujaf-217	353	2	adoption	adoption	NOUN
gujaf-217	353	3	and	and	CCONJ
gujaf-217	353	4	accrual	accrual	ADJ
gujaf-217	353	5	-	-	PUNCT
gujaf-217	353	6	based	base	VERB
gujaf-217	353	7	managed	manage	VERB
gujaf-217	353	8	earnings	earning	NOUN
gujaf-217	353	9	in	in	ADP
gujaf-217	353	10	nigeria	nigeria	PROPN
gujaf-217	353	11	.	.	PUNCT
gujaf-217	354	1	asian	asian	ADJ
gujaf-217	354	2	economic	economic	ADJ
gujaf-217	354	3	and	and	CCONJ
gujaf-217	354	4	financial	financial	ADJ
gujaf-217	354	5	review	review	NOUN
gujaf-217	354	6	,	,	PUNCT
gujaf-217	354	7	12(12	12(12	NUM
gujaf-217	354	8	)	)	PUNCT
gujaf-217	354	9	,	,	PUNCT
gujaf-217	354	10	1041–1073	1041–1073	NUM
gujaf-217	354	11	.	.	PUNCT
gujaf-217	355	1	https://doi.org/10.55493/5002.v12i12.4669	https://doi.org/10.55493/5002.v12i12.4669	PROPN
gujaf-217	355	2	bartov	bartov	PROPN
gujaf-217	355	3	,	,	PUNCT
gujaf-217	355	4	e.	e.	PROPN
gujaf-217	355	5	&	&	CCONJ
gujaf-217	355	6	cohen	cohen	PROPN
gujaf-217	355	7	,	,	PUNCT
gujaf-217	355	8	d.	d.	PROPN
gujaf-217	355	9	a.	a.	PROPN
gujaf-217	355	10	(	(	PUNCT
gujaf-217	355	11	2008	2008	NUM
gujaf-217	355	12	)	)	PUNCT
gujaf-217	355	13	.	.	PUNCT
gujaf-217	356	1	the	the	DET
gujaf-217	356	2	'	'	PUNCT
gujaf-217	356	3	numbers	number	NOUN
gujaf-217	356	4	game	game	NOUN
gujaf-217	356	5	'	'	PUNCT
gujaf-217	356	6	in	in	ADP
gujaf-217	356	7	the	the	DET
gujaf-217	356	8	preand	preand	NOUN
gujaf-217	356	9	post	post	ADJ
gujaf-217	356	10	-	-	ADJ
gujaf-217	356	11	sarbanesoxley	sarbanesoxley	ADJ
gujaf-217	356	12	eras	era	NOUN
gujaf-217	356	13	.	.	PUNCT
gujaf-217	357	1	journal	journal	PROPN
gujaf-217	357	2	of	of	ADP
gujaf-217	357	3	accounting	accounting	NOUN
gujaf-217	357	4	,	,	PUNCT
gujaf-217	357	5	auditing	auditing	NOUN
gujaf-217	357	6	and	and	CCONJ
gujaf-217	357	7	finance	finance	NOUN
gujaf-217	357	8	.	.	PUNCT
gujaf-217	358	1	available	available	ADJ
gujaf-217	358	2	at	at	ADP
gujaf-217	358	3	ssrn	ssrn	NOUN
gujaf-217	358	4	:	:	PUNCT
gujaf-217	358	5	https://ssrn.com/abstract=1329162	https://ssrn.com/abstract=1329162	PRON
gujaf-217	358	6	bird	bird	NOUN
gujaf-217	358	7	,	,	PUNCT
gujaf-217	358	8	a.	a.	NOUN
gujaf-217	358	9	,	,	PUNCT
gujaf-217	358	10	karolyi	karolyi	NOUN
gujaf-217	358	11	,	,	PUNCT
gujaf-217	358	12	s.	s.	PROPN
gujaf-217	358	13	a.	a.	PROPN
gujaf-217	358	14	&	&	CCONJ
gujaf-217	358	15	ruchti	ruchti	PROPN
gujaf-217	358	16	,	,	PUNCT
gujaf-217	358	17	t.	t.	PROPN
gujaf-217	358	18	(	(	PUNCT
gujaf-217	358	19	2019	2019	NUM
gujaf-217	358	20	)	)	PUNCT
gujaf-217	358	21	.	.	PUNCT
gujaf-217	359	1	understanding	understand	VERB
gujaf-217	359	2	the	the	DET
gujaf-217	359	3	'	'	PUNCT
gujaf-217	359	4	numbers	number	NOUN
gujaf-217	359	5	game	game	NOUN
gujaf-217	359	6	'	'	PUNCT
gujaf-217	359	7	.	.	PUNCT
gujaf-217	360	1	journal	journal	PROPN
gujaf-217	360	2	of	of	ADP
gujaf-217	360	3	accounting	accounting	PROPN
gujaf-217	360	4	&	&	CCONJ
gujaf-217	360	5	economics	economic	NOUN
gujaf-217	360	6	.	.	PUNCT
gujaf-217	361	1	http://dx.doi.org/10.2139/ssrn.2748220	http://dx.doi.org/10.2139/ssrn.2748220	ADP
gujaf-217	361	2	brown	brown	PROPN
gujaf-217	361	3	,	,	PUNCT
gujaf-217	361	4	l.	l.	PROPN
gujaf-217	361	5	d.	d.	PROPN
gujaf-217	361	6	&	&	CCONJ
gujaf-217	361	7	higgins	higgins	PROPN
gujaf-217	361	8	,	,	PUNCT
gujaf-217	361	9	h.	h.	PROPN
gujaf-217	361	10	n.	n.	PROPN
gujaf-217	361	11	(	(	PUNCT
gujaf-217	361	12	2005	2005	NUM
gujaf-217	361	13	)	)	PUNCT
gujaf-217	361	14	.	.	PUNCT
gujaf-217	362	1	managers	manager	NOUN
gujaf-217	362	2	'	'	PART
gujaf-217	362	3	forecast	forecast	NOUN
gujaf-217	362	4	guidance	guidance	NOUN
gujaf-217	362	5	of	of	ADP
gujaf-217	362	6	analysts	analyst	NOUN
gujaf-217	362	7	:	:	PUNCT
gujaf-217	362	8	international	international	ADJ
gujaf-217	362	9	evidence	evidence	NOUN
gujaf-217	362	10	.	.	PUNCT
gujaf-217	363	1	journal	journal	NOUN
gujaf-217	363	2	of	of	ADP
gujaf-217	363	3	accounting	accounting	NOUN
gujaf-217	363	4	and	and	CCONJ
gujaf-217	363	5	public	public	ADJ
gujaf-217	363	6	policy	policy	NOUN
gujaf-217	363	7	,	,	PUNCT
gujaf-217	363	8	24(5	24(5	NUM
gujaf-217	363	9	)	)	PUNCT
gujaf-217	363	10	.	.	PUNCT
gujaf-217	364	1	http://dx.doi.org/10.2139/ssrn.314579	http://dx.doi.org/10.2139/ssrn.314579	X
gujaf-217	364	2	burgstahler	burgstahler	NOUN
gujaf-217	364	3	,	,	PUNCT
gujaf-217	364	4	d.	d.	PROPN
gujaf-217	364	5	&	&	CCONJ
gujaf-217	364	6	dichev	dichev	PROPN
gujaf-217	364	7	,	,	PUNCT
gujaf-217	364	8	i.	i.	PROPN
gujaf-217	364	9	(	(	PUNCT
gujaf-217	364	10	1997	1997	NUM
gujaf-217	364	11	.	.	PUNCT
gujaf-217	364	12	)	)	PUNCT
gujaf-217	365	1	earnings	earning	NOUN
gujaf-217	365	2	management	management	NOUN
gujaf-217	365	3	to	to	PART
gujaf-217	365	4	avoid	avoid	VERB
gujaf-217	365	5	earnings	earning	NOUN
gujaf-217	365	6	decreases	decrease	NOUN
gujaf-217	365	7	and	and	CCONJ
gujaf-217	365	8	losses	loss	NOUN
gujaf-217	365	9	.	.	PUNCT
gujaf-217	366	1	journal	journal	PROPN
gujaf-217	366	2	.	.	PUNCT
gujaf-217	367	1	of	of	ADP
gujaf-217	367	2	accounting	accounting	PROPN
gujaf-217	367	3	&	&	CCONJ
gujaf-217	367	4	economics	economic	NOUN
gujaf-217	367	5	,	,	PUNCT
gujaf-217	367	6	24	24	NUM
gujaf-217	367	7	,	,	PUNCT
gujaf-217	367	8	99–126	99–126	PROPN
gujaf-217	367	9	.	.	PUNCT
gujaf-217	368	1	https://doi.org/10.1016/s0165-4101(97)00017-7	https://doi.org/10.1016/s0165-4101(97)00017-7	PROPN
gujaf-217	368	2	burgstahler	burgstahler	NOUN
gujaf-217	368	3	,	,	PUNCT
gujaf-217	368	4	d.	d.	PROPN
gujaf-217	368	5	,	,	PUNCT
gujaf-217	368	6	&	&	CCONJ
gujaf-217	368	7	eames	eames	PROPN
gujaf-217	368	8	,	,	PUNCT
gujaf-217	368	9	m.	m.	NOUN
gujaf-217	368	10	(	(	PUNCT
gujaf-217	368	11	2006	2006	NUM
gujaf-217	368	12	)	)	PUNCT
gujaf-217	368	13	.	.	PUNCT
gujaf-217	369	1	management	management	NOUN
gujaf-217	369	2	of	of	ADP
gujaf-217	369	3	earnings	earning	NOUN
gujaf-217	369	4	and	and	CCONJ
gujaf-217	369	5	analysts	analyst	NOUN
gujaf-217	369	6	’	'	PUNCT
gujaf-217	369	7	forecasts	forecast	NOUN
gujaf-217	369	8	to	to	PART
gujaf-217	369	9	achieve	achieve	VERB
gujaf-217	369	10	zero	zero	NUM
gujaf-217	369	11	and	and	CCONJ
gujaf-217	369	12	small	small	ADJ
gujaf-217	369	13	positive	positive	ADJ
gujaf-217	369	14	earnings	earning	NOUN
gujaf-217	369	15	surprises	surprise	NOUN
gujaf-217	369	16	.	.	PUNCT
gujaf-217	370	1	journal	journal	PROPN
gujaf-217	370	2	of	of	ADP
gujaf-217	370	3	business	business	NOUN
gujaf-217	370	4	https://doi.org/10.55493/5002.v12i12.4669	https://doi.org/10.55493/5002.v12i12.4669	PROPN
gujaf-217	370	5	https://ssrn.com/abstract=1329162	https://ssrn.com/abstract=1329162	X
gujaf-217	370	6	http://dx.doi.org/10.2139/ssrn.2748220	http://dx.doi.org/10.2139/ssrn.2748220	X
gujaf-217	370	7	http://dx.doi.org/10.2139/ssrn.314579	http://dx.doi.org/10.2139/ssrn.314579	X
gujaf-217	370	8	https://doi.org/10.1016/s0165-4101(97)00017-7	https://doi.org/10.1016/s0165-4101(97)00017-7	PROPN
gujaf-217	370	9	gusau	gusau	ADJ
gujaf-217	370	10	journal	journal	NOUN
gujaf-217	370	11	of	of	ADP
gujaf-217	370	12	accounting	accounting	NOUN
gujaf-217	370	13	and	and	CCONJ
gujaf-217	370	14	finance	finance	NOUN
gujaf-217	370	15	,	,	PUNCT
gujaf-217	370	16	vol	vol	NOUN
gujaf-217	370	17	.	.	PROPN
gujaf-217	370	18	4	4	NUM
gujaf-217	370	19	,	,	PUNCT
gujaf-217	370	20	issue	issue	NOUN
gujaf-217	370	21	1	1	NUM
gujaf-217	370	22	,	,	PUNCT
gujaf-217	370	23	april	april	PROPN
gujaf-217	370	24	,	,	PUNCT
gujaf-217	370	25	2023	2023	NUM
gujaf-217	370	26	294	294	NUM
gujaf-217	370	27	finance	finance	NOUN
gujaf-217	370	28	and	and	CCONJ
gujaf-217	370	29	accounting	accounting	NOUN
gujaf-217	370	30	,	,	PUNCT
gujaf-217	370	31	33(5	33(5	NUM
gujaf-217	370	32	)	)	PUNCT
gujaf-217	370	33	&	&	CCONJ
gujaf-217	370	34	(	(	PUNCT
gujaf-217	370	35	6	6	NUM
gujaf-217	370	36	)	)	PUNCT
gujaf-217	370	37	,	,	PUNCT
gujaf-217	370	38	633–652	633–652	NUM
gujaf-217	370	39	.	.	PUNCT
gujaf-217	371	1	https://doi.org/10.1111/j.1468-5957.2006.00630.x	https://doi.org/10.1111/j.1468-5957.2006.00630.x	PROPN
gujaf-217	371	2	byzalov	byzalov	PROPN
gujaf-217	371	3	,	,	PUNCT
gujaf-217	371	4	d.	d.	PROPN
gujaf-217	371	5	&	&	CCONJ
gujaf-217	371	6	basu	basu	PROPN
gujaf-217	371	7	,	,	PUNCT
gujaf-217	371	8	s.	s.	PROPN
gujaf-217	371	9	(	(	PUNCT
gujaf-217	371	10	2019	2019	NUM
gujaf-217	371	11	)	)	PUNCT
gujaf-217	371	12	.	.	PUNCT
gujaf-217	372	1	modeling	model	VERB
gujaf-217	372	2	the	the	DET
gujaf-217	372	3	determinants	determinant	NOUN
gujaf-217	372	4	of	of	ADP
gujaf-217	372	5	meet	meet	VERB
gujaf-217	372	6	-	-	PUNCT
gujaf-217	372	7	or	or	CCONJ
gujaf-217	372	8	-	-	PUNCT
gujaf-217	372	9	just	just	ADV
gujaf-217	372	10	-	-	PUNCT
gujaf-217	372	11	beat	beat	VERB
gujaf-217	372	12	behavior	behavior	NOUN
gujaf-217	372	13	in	in	ADP
gujaf-217	372	14	distribution	distribution	NOUN
gujaf-217	372	15	discontinuity	discontinuity	NOUN
gujaf-217	372	16	tests	test	NOUN
gujaf-217	372	17	.	.	PUNCT
gujaf-217	373	1	journal	journal	NOUN
gujaf-217	373	2	of	of	ADP
gujaf-217	373	3	accounting	accounting	PROPN
gujaf-217	373	4	&	&	CCONJ
gujaf-217	373	5	economics	economic	NOUN
gujaf-217	373	6	.	.	PUNCT
gujaf-217	374	1	available	available	ADJ
gujaf-217	374	2	at	at	ADP
gujaf-217	374	3	http://dx.doi.org/10.2139/ssrn.3117088	http://dx.doi.org/10.2139/ssrn.3117088	PRON
gujaf-217	374	4	cadot	cadot	NOUN
gujaf-217	374	5	,	,	PUNCT
gujaf-217	374	6	j.	j.	PROPN
gujaf-217	374	7	,	,	PUNCT
gujaf-217	374	8	rezaee	rezaee	PROPN
gujaf-217	374	9	,	,	PUNCT
gujaf-217	374	10	a.	a.	NOUN
gujaf-217	374	11	&	&	CCONJ
gujaf-217	374	12	chemama	chemama	PROPN
gujaf-217	374	13	,	,	PUNCT
gujaf-217	374	14	r.	r.	PROPN
gujaf-217	374	15	b.	b.	PROPN
gujaf-217	374	16	(	(	PUNCT
gujaf-217	374	17	2020	2020	NUM
gujaf-217	374	18	)	)	PUNCT
gujaf-217	374	19	.	.	PUNCT
gujaf-217	375	1	earnings	earning	NOUN
gujaf-217	375	2	management	management	NOUN
gujaf-217	375	3	and	and	CCONJ
gujaf-217	375	4	derivatives	derivative	NOUN
gujaf-217	375	5	reporting	report	VERB
gujaf-217	375	6	:	:	PUNCT
gujaf-217	375	7	evidence	evidence	NOUN
gujaf-217	375	8	from	from	ADP
gujaf-217	375	9	the	the	DET
gujaf-217	375	10	adoption	adoption	NOUN
gujaf-217	375	11	of	of	ADP
gujaf-217	375	12	ifrs	ifrs	PROPN
gujaf-217	375	13	standards	standard	NOUN
gujaf-217	375	14	in	in	ADP
gujaf-217	375	15	europe	europe	PROPN
gujaf-217	375	16	.	.	PUNCT
gujaf-217	376	1	applied	apply	VERB
gujaf-217	376	2	economics	economic	NOUN
gujaf-217	376	3	.	.	PUNCT
gujaf-217	377	1	https://doi.org/10.1080/00036846.2020.1841085	https://doi.org/10.1080/00036846.2020.1841085	PROPN
gujaf-217	377	2	caylor	caylor	NOUN
gujaf-217	377	3	,	,	PUNCT
gujaf-217	377	4	m.	m.	NOUN
gujaf-217	377	5	l.	l.	PROPN
gujaf-217	377	6	(	(	PUNCT
gujaf-217	377	7	2010	2010	NUM
gujaf-217	377	8	)	)	PUNCT
gujaf-217	377	9	.	.	PUNCT
gujaf-217	378	1	strategic	strategic	ADJ
gujaf-217	378	2	revenue	revenue	NOUN
gujaf-217	378	3	recognition	recognition	NOUN
gujaf-217	378	4	to	to	PART
gujaf-217	378	5	achieve	achieve	VERB
gujaf-217	378	6	earnings	earning	NOUN
gujaf-217	378	7	benchmarks	benchmark	NOUN
gujaf-217	378	8	.	.	PUNCT
gujaf-217	379	1	journal	journal	NOUN
gujaf-217	379	2	of	of	ADP
gujaf-217	379	3	accounting	accounting	NOUN
gujaf-217	379	4	and	and	CCONJ
gujaf-217	379	5	public	public	ADJ
gujaf-217	379	6	policy	policy	NOUN
gujaf-217	379	7	,	,	PUNCT
gujaf-217	379	8	29(1	29(1	NUM
gujaf-217	379	9	)	)	PUNCT
gujaf-217	379	10	,	,	PUNCT
gujaf-217	379	11	82	82	NUM
gujaf-217	379	12	-	-	SYM
gujaf-217	379	13	95	95	NUM
gujaf-217	379	14	,	,	PUNCT
gujaf-217	379	15	https://doi.org/10.1016/j.jaccpubpol.2009.10.008	https://doi.org/10.1016/j.jaccpubpol.2009.10.008	NOUN
gujaf-217	379	16	chimonaki	chimonaki	NOUN
gujaf-217	379	17	,	,	PUNCT
gujaf-217	379	18	c.	c.	PROPN
gujaf-217	379	19	&	&	CCONJ
gujaf-217	379	20	konstantinos	konstantinos	PROPN
gujaf-217	379	21	,	,	PUNCT
gujaf-217	379	22	v.	v.	PROPN
gujaf-217	379	23	k.	k.	PROPN
gujaf-217	379	24	(	(	PUNCT
gujaf-217	379	25	2020	2020	NUM
gujaf-217	379	26	)	)	PUNCT
gujaf-217	379	27	.	.	PUNCT
gujaf-217	380	1	evaluating	evaluate	VERB
gujaf-217	380	2	the	the	DET
gujaf-217	380	3	effect	effect	NOUN
gujaf-217	380	4	of	of	ADP
gujaf-217	380	5	ifrs	ifrs	ADJ
gujaf-217	380	6	adoption	adoption	NOUN
gujaf-217	380	7	on	on	ADP
gujaf-217	380	8	earnings	earning	NOUN
gujaf-217	380	9	management	management	NOUN
gujaf-217	380	10	in	in	ADP
gujaf-217	380	11	greece	greece	PROPN
gujaf-217	380	12	:	:	PUNCT
gujaf-217	380	13	a	a	DET
gujaf-217	380	14	logit	logit	NOUN
gujaf-217	380	15	approach	approach	NOUN
gujaf-217	380	16	.	.	PUNCT
gujaf-217	381	1	portsmouth	portsmouth	PROPN
gujaf-217	381	2	business	business	NOUN
gujaf-217	381	3	school	school	PROPN
gujaf-217	381	4	,	,	PUNCT
gujaf-217	381	5	university	university	NOUN
gujaf-217	381	6	of	of	ADP
gujaf-217	381	7	portsmouth	portsmouth	PROPN
gujaf-217	381	8	,	,	PUNCT
gujaf-217	381	9	uk	uk	PROPN
gujaf-217	381	10	.	.	PROPN
gujaf-217	381	11	monograph	monograph	PROPN
gujaf-217	381	12	.	.	PUNCT
gujaf-217	382	1	http://dx.doi.org/10.1504/ijferm.2019.101302	http://dx.doi.org/10.1504/ijferm.2019.101302	PROPN
gujaf-217	382	2	cho	cho	PROPN
gujaf-217	382	3	,	,	PUNCT
gujaf-217	382	4	m.	m.	NOUN
gujaf-217	382	5	,	,	PUNCT
gujaf-217	382	6	kim	kim	PROPN
gujaf-217	382	7	,	,	PUNCT
gujaf-217	382	8	s.	s.	PROPN
gujaf-217	382	9	,	,	PUNCT
gujaf-217	382	10	kim	kim	PROPN
gujaf-217	382	11	,	,	PUNCT
gujaf-217	382	12	y.	y.	PROPN
gujaf-217	382	13	,	,	PUNCT
gujaf-217	382	14	lee	lee	PROPN
gujaf-217	382	15	,	,	PUNCT
gujaf-217	382	16	b.	b.	PROPN
gujaf-217	382	17	b.	b.	PROPN
gujaf-217	382	18	&	&	CCONJ
gujaf-217	382	19	lee	lee	PROPN
gujaf-217	382	20	,	,	PUNCT
gujaf-217	382	21	w.	w.	PROPN
gujaf-217	382	22	(	(	PUNCT
gujaf-217	382	23	2021	2021	NUM
gujaf-217	382	24	)	)	PUNCT
gujaf-217	382	25	.	.	PUNCT
gujaf-217	383	1	ifrs	ifrs	PROPN
gujaf-217	383	2	adoption	adoption	NOUN
gujaf-217	383	3	and	and	CCONJ
gujaf-217	383	4	stock	stock	NOUN
gujaf-217	383	5	misvaluation	misvaluation	NOUN
gujaf-217	383	6	:	:	PUNCT
gujaf-217	383	7	implication	implication	NOUN
gujaf-217	383	8	to	to	ADP
gujaf-217	383	9	korea	korea	PROPN
gujaf-217	383	10	discount	discount	PROPN
gujaf-217	383	11	.	.	PUNCT
gujaf-217	384	1	research	research	NOUN
gujaf-217	384	2	in	in	ADP
gujaf-217	384	3	international	international	ADJ
gujaf-217	384	4	business	business	NOUN
gujaf-217	384	5	and	and	CCONJ
gujaf-217	384	6	finance	finance	NOUN
gujaf-217	384	7	,	,	PUNCT
gujaf-217	384	8	58	58	NUM
gujaf-217	384	9	,	,	PUNCT
gujaf-217	384	10	101494	101494	NUM
gujaf-217	384	11	.	.	PUNCT
gujaf-217	385	1	https://doi.org/10.1016/j.ribaf.2021.101494	https://doi.org/10.1016/j.ribaf.2021.101494	NOUN
gujaf-217	385	2	coates	coate	NOUN
gujaf-217	385	3	,	,	PUNCT
gujaf-217	385	4	j.	j.	PROPN
gujaf-217	385	5	c.	c.	PROPN
gujaf-217	385	6	&	&	CCONJ
gujaf-217	385	7	srinivasan	srinivasan	PROPN
gujaf-217	385	8	,	,	PUNCT
gujaf-217	385	9	s.	s.	PROPN
gujaf-217	385	10	(	(	PUNCT
gujaf-217	385	11	2014	2014	NUM
gujaf-217	385	12	)	)	PUNCT
gujaf-217	385	13	.	.	PUNCT
gujaf-217	386	1	sox	sox	PROPN
gujaf-217	386	2	after	after	ADP
gujaf-217	386	3	ten	ten	NUM
gujaf-217	386	4	years	year	NOUN
gujaf-217	386	5	:	:	PUNCT
gujaf-217	386	6	a	a	DET
gujaf-217	386	7	multidisciplinary	multidisciplinary	ADJ
gujaf-217	386	8	review	review	NOUN
gujaf-217	386	9	.	.	PUNCT
gujaf-217	387	1	harvard	harvard	PROPN
gujaf-217	387	2	law	law	PROPN
gujaf-217	387	3	and	and	CCONJ
gujaf-217	387	4	economics	economic	NOUN
gujaf-217	387	5	discussion	discussion	NOUN
gujaf-217	387	6	paper	paper	NOUN
gujaf-217	387	7	no	no	INTJ
gujaf-217	387	8	.	.	PROPN
gujaf-217	387	9	758	758	NUM
gujaf-217	387	10	.	.	PUNCT
gujaf-217	388	1	http://dx.doi.org/10.2139/ssrn.2343108	http://dx.doi.org/10.2139/ssrn.2343108	PROPN
gujaf-217	388	2	cohen	cohen	PROPN
gujaf-217	388	3	,	,	PUNCT
gujaf-217	388	4	j.	j.	PROPN
gujaf-217	388	5	r.	r.	PROPN
gujaf-217	388	6	&	&	CCONJ
gujaf-217	388	7	hayes	hayes	PROPN
gujaf-217	388	8	,	,	PUNCT
gujaf-217	388	9	c.	c.	PROPN
gujaf-217	388	10	,	,	PUNCT
gujaf-217	388	11	krishnamoorthy	krishnamoorthy	PROPN
gujaf-217	388	12	,	,	PUNCT
gujaf-217	388	13	g.	g.	PROPN
gujaf-217	388	14	monroe	monroe	PROPN
gujaf-217	388	15	,	,	PUNCT
gujaf-217	388	16	g.	g.	PROPN
gujaf-217	388	17	s.	s.	PROPN
gujaf-217	388	18	&	&	CCONJ
gujaf-217	388	19	wright	wright	PROPN
gujaf-217	388	20	,	,	PUNCT
gujaf-217	388	21	a.	a.	PROPN
gujaf-217	388	22	(	(	PUNCT
gujaf-217	388	23	2013	2013	NUM
gujaf-217	388	24	)	)	PUNCT
gujaf-217	388	25	.	.	PUNCT
gujaf-217	389	1	the	the	DET
gujaf-217	389	2	effectiveness	effectiveness	NOUN
gujaf-217	389	3	of	of	ADP
gujaf-217	389	4	sox	sox	PROPN
gujaf-217	389	5	regulation	regulation	NOUN
gujaf-217	389	6	:	:	PUNCT
gujaf-217	389	7	an	an	DET
gujaf-217	389	8	interview	interview	NOUN
gujaf-217	389	9	study	study	NOUN
gujaf-217	389	10	of	of	ADP
gujaf-217	389	11	corporate	corporate	ADJ
gujaf-217	389	12	directors	director	NOUN
gujaf-217	389	13	.	.	PUNCT
gujaf-217	390	1	behavioral	behavioral	ADJ
gujaf-217	390	2	research	research	NOUN
gujaf-217	390	3	in	in	ADP
gujaf-217	390	4	accounting	accounting	NOUN
gujaf-217	390	5	,	,	PUNCT
gujaf-217	390	6	25	25	NUM
gujaf-217	390	7	(	(	PUNCT
gujaf-217	390	8	1	1	NUM
gujaf-217	390	9	)	)	PUNCT
gujaf-217	390	10	.	.	PUNCT
gujaf-217	391	1	available	available	ADJ
gujaf-217	391	2	at	at	ADP
gujaf-217	391	3	ssrn	ssrn	PROPN
gujaf-217	391	4	:	:	PUNCT
gujaf-217	391	5	https://ssrn.com/abstract=2225505	https://ssrn.com/abstract=2225505	PROPN
gujaf-217	391	6	dechow	dechow	ADJ
gujaf-217	391	7	,	,	PUNCT
gujaf-217	391	8	p.m.	p.m.	NOUN
gujaf-217	391	9	,	,	PUNCT
gujaf-217	391	10	&	&	CCONJ
gujaf-217	391	11	dichev	dichev	PROPN
gujaf-217	391	12	,	,	PUNCT
gujaf-217	391	13	i.d	i.d	PROPN
gujaf-217	391	14	.	.	PROPN
gujaf-217	391	15	(	(	PUNCT
gujaf-217	391	16	2002	2002	NUM
gujaf-217	391	17	)	)	PUNCT
gujaf-217	391	18	.	.	PUNCT
gujaf-217	392	1	the	the	DET
gujaf-217	392	2	quality	quality	NOUN
gujaf-217	392	3	of	of	ADP
gujaf-217	392	4	accruals	accrual	NOUN
gujaf-217	392	5	and	and	CCONJ
gujaf-217	392	6	earnings	earning	NOUN
gujaf-217	392	7	:	:	PUNCT
gujaf-217	392	8	the	the	DET
gujaf-217	392	9	role	role	NOUN
gujaf-217	392	10	of	of	ADP
gujaf-217	392	11	accrual	accrual	ADJ
gujaf-217	392	12	estimation	estimation	NOUN
gujaf-217	392	13	errors	error	NOUN
gujaf-217	392	14	.	.	PUNCT
gujaf-217	393	1	the	the	DET
gujaf-217	393	2	accounting	accounting	NOUN
gujaf-217	393	3	review	review	NOUN
gujaf-217	393	4	,	,	PUNCT
gujaf-217	393	5	77	77	NUM
gujaf-217	393	6	,	,	PUNCT
gujaf-217	393	7	35	35	NUM
gujaf-217	393	8	-	-	SYM
gujaf-217	393	9	59	59	NUM
gujaf-217	393	10	.	.	PUNCT
gujaf-217	394	1	dechow	dechow	ADJ
gujaf-217	394	2	,	,	PUNCT
gujaf-217	394	3	p.m.	p.m.	NOUN
gujaf-217	394	4	,	,	PUNCT
gujaf-217	394	5	richardson	richardson	PROPN
gujaf-217	394	6	,	,	PUNCT
gujaf-217	394	7	s.a	s.a	PROPN
gujaf-217	394	8	.	.	PROPN
gujaf-217	394	9	&	&	CCONJ
gujaf-217	394	10	tuna	tuna	PROPN
gujaf-217	394	11	,	,	PUNCT
gujaf-217	394	12	i.	i.	PROPN
gujaf-217	394	13	why	why	SCONJ
gujaf-217	394	14	are	be	AUX
gujaf-217	394	15	earnings	earning	NOUN
gujaf-217	394	16	kinky	kinky	ADJ
gujaf-217	394	17	?	?	PUNCT
gujaf-217	395	1	an	an	DET
gujaf-217	395	2	examination	examination	NOUN
gujaf-217	395	3	of	of	ADP
gujaf-217	395	4	the	the	DET
gujaf-217	395	5	earnings	earning	NOUN
gujaf-217	395	6	management	management	NOUN
gujaf-217	395	7	explanation	explanation	NOUN
gujaf-217	395	8	.	.	PUNCT
gujaf-217	396	1	review	review	NOUN
gujaf-217	396	2	of	of	ADP
gujaf-217	396	3	accounting	accounting	NOUN
gujaf-217	396	4	studies	study	NOUN
gujaf-217	396	5	8	8	NUM
gujaf-217	396	6	,	,	PUNCT
gujaf-217	396	7	355–384	355–384	NUM
gujaf-217	396	8	(	(	PUNCT
gujaf-217	396	9	2003	2003	NUM
gujaf-217	396	10	)	)	PUNCT
gujaf-217	396	11	.	.	PUNCT
gujaf-217	397	1	https://doi.org/10.1023/a:1024481916719	https://doi.org/10.1023/a:1024481916719	PROPN
gujaf-217	397	2	degeorge	degeorge	PROPN
gujaf-217	397	3	,	,	PUNCT
gujaf-217	397	4	f.	f.	PROPN
gujaf-217	397	5	,	,	PUNCT
gujaf-217	397	6	patel	patel	PROPN
gujaf-217	397	7	,	,	PUNCT
gujaf-217	397	8	j.	j.	PROPN
gujaf-217	397	9	&	&	CCONJ
gujaf-217	397	10	zeckhauser	zeckhauser	PROPN
gujaf-217	397	11	,	,	PUNCT
gujaf-217	397	12	r.	r.	PROPN
gujaf-217	397	13	(	(	PUNCT
gujaf-217	397	14	1999	1999	NUM
gujaf-217	397	15	)	)	PUNCT
gujaf-217	397	16	.	.	PUNCT
gujaf-217	398	1	earnings	earning	NOUN
gujaf-217	398	2	management	management	NOUN
gujaf-217	398	3	to	to	PART
gujaf-217	398	4	exceed	exceed	VERB
gujaf-217	398	5	thresholds	threshold	NOUN
gujaf-217	398	6	.	.	PUNCT
gujaf-217	399	1	the	the	DET
gujaf-217	399	2	journal	journal	NOUN
gujaf-217	399	3	of	of	ADP
gujaf-217	399	4	business	business	NOUN
gujaf-217	399	5	,	,	PUNCT
gujaf-217	399	6	72(1),1–33	72(1),1–33	PROPN
gujaf-217	399	7	.	.	PUNCT
gujaf-217	400	1	https://www.jstor.org/stable/10.1086/209601	https://www.jstor.org/stable/10.1086/209601	PROPN
gujaf-217	400	2	donelson	donelson	PROPN
gujaf-217	400	3	,	,	PUNCT
gujaf-217	400	4	d.	d.	PROPN
gujaf-217	400	5	,	,	PUNCT
gujaf-217	400	6	mcinnis	mcinnis	PROPN
gujaf-217	400	7	,	,	PUNCT
gujaf-217	400	8	j.	j.	PROPN
gujaf-217	400	9	&	&	CCONJ
gujaf-217	400	10	mergenthaler	mergenthaler	PROPN
gujaf-217	400	11	,	,	PUNCT
gujaf-217	400	12	r.	r.	PROPN
gujaf-217	400	13	(	(	PUNCT
gujaf-217	400	14	2013	2013	NUM
gujaf-217	400	15	)	)	PUNCT
gujaf-217	400	16	.	.	PUNCT
gujaf-217	401	1	discontinuities	discontinuity	NOUN
gujaf-217	401	2	and	and	CCONJ
gujaf-217	401	3	earnings	earning	NOUN
gujaf-217	401	4	management	management	NOUN
gujaf-217	401	5	:	:	PUNCT
gujaf-217	401	6	evidence	evidence	NOUN
gujaf-217	401	7	from	from	ADP
gujaf-217	401	8	restatements	restatement	NOUN
gujaf-217	401	9	related	relate	VERB
gujaf-217	401	10	to	to	ADP
gujaf-217	401	11	securities	security	NOUN
gujaf-217	401	12	litigation	litigation	NOUN
gujaf-217	401	13	.	.	PUNCT
gujaf-217	402	1	contemporary	contemporary	ADJ
gujaf-217	402	2	accounting	accounting	NOUN
gujaf-217	402	3	research	research	NOUN
gujaf-217	402	4	.	.	PUNCT
gujaf-217	403	1	30(1	30(1	NUM
gujaf-217	403	2	)	)	PUNCT
gujaf-217	403	3	,	,	PUNCT
gujaf-217	403	4	242–268	242–268	NUM
gujaf-217	403	5	.	.	PUNCT
gujaf-217	404	1	https://doi.org/10.1111/j.1911-3846.2012.01150.x	https://doi.org/10.1111/j.1911-3846.2012.01150.x	PROPN
gujaf-217	404	2	durtschi	durtschi	PROPN
gujaf-217	404	3	,	,	PUNCT
gujaf-217	404	4	c.	c.	PROPN
gujaf-217	404	5	&	&	CCONJ
gujaf-217	404	6	easton	easton	PROPN
gujaf-217	404	7	,	,	PUNCT
gujaf-217	404	8	p.	p.	PROPN
gujaf-217	404	9	(	(	PUNCT
gujaf-217	404	10	2005	2005	NUM
gujaf-217	404	11	)	)	PUNCT
gujaf-217	404	12	.	.	PUNCT
gujaf-217	405	1	earnings	earning	NOUN
gujaf-217	405	2	management	management	NOUN
gujaf-217	405	3	?	?	PUNCT
gujaf-217	406	1	the	the	DET
gujaf-217	406	2	shapes	shape	NOUN
gujaf-217	406	3	of	of	ADP
gujaf-217	406	4	the	the	DET
gujaf-217	406	5	frequency	frequency	NOUN
gujaf-217	406	6	distributions	distribution	NOUN
gujaf-217	406	7	of	of	ADP
gujaf-217	406	8	earnings	earning	NOUN
gujaf-217	406	9	metrics	metric	NOUN
gujaf-217	406	10	are	be	AUX
gujaf-217	406	11	not	not	PART
gujaf-217	406	12	evidence	evidence	NOUN
gujaf-217	406	13	ipso	ipso	ADV
gujaf-217	406	14	facto	facto	X
gujaf-217	406	15	.	.	PUNCT
gujaf-217	407	1	journal	journal	NOUN
gujaf-217	407	2	of	of	ADP
gujaf-217	407	3	accounting	accounting	NOUN
gujaf-217	407	4	research	research	NOUN
gujaf-217	407	5	,	,	PUNCT
gujaf-217	407	6	43(4	43(4	NOUN
gujaf-217	407	7	)	)	PUNCT
gujaf-217	407	8	,	,	PUNCT
gujaf-217	407	9	557	557	NUM
gujaf-217	407	10	-	-	SYM
gujaf-217	407	11	592	592	NUM
gujaf-217	407	12	.	.	PUNCT
gujaf-217	408	1	https://doi.org/10.1111/j.1475679x.2005.00182.x	https://doi.org/10.1111/j.1475679x.2005.00182.x	PRON
gujaf-217	408	2	https://doi.org/10.1111/j.1468-5957.2006.00630.x	https://doi.org/10.1111/j.1468-5957.2006.00630.x	VERB
gujaf-217	408	3	http://dx.doi.org/10.2139/ssrn.3117088	http://dx.doi.org/10.2139/ssrn.3117088	PRON
gujaf-217	408	4	https://doi.org/10.1080/00036846.2020.1841085	https://doi.org/10.1080/00036846.2020.1841085	PROPN
gujaf-217	408	5	https://doi.org/10.1016/j.jaccpubpol.2009.10.008	https://doi.org/10.1016/j.jaccpubpol.2009.10.008	NOUN
gujaf-217	408	6	http://dx.doi.org/10.1504/ijferm.2019.101302	http://dx.doi.org/10.1504/ijferm.2019.101302	NOUN
gujaf-217	408	7	https://doi.org/10.1016/j.ribaf.2021.101494	https://doi.org/10.1016/j.ribaf.2021.101494	NOUN
gujaf-217	408	8	http://dx.doi.org/10.2139/ssrn.2343108	http://dx.doi.org/10.2139/ssrn.2343108	PUNCT
gujaf-217	408	9	https://ssrn.com/abstract=2225505	https://ssrn.com/abstract=2225505	PROPN
gujaf-217	408	10	https://doi.org/10.1023/a:1024481916719	https://doi.org/10.1023/a:1024481916719	VERB
gujaf-217	408	11	https://www.jstor.org/stable/10.1086/209601	https://www.jstor.org/stable/10.1086/209601	PROPN
gujaf-217	408	12	https://doi.org/10.1111/j.1911-3846.2012.01150.x	https://doi.org/10.1111/j.1911-3846.2012.01150.x	PROPN
gujaf-217	408	13	https://doi.org/10.1111/j.1475-679x.2005.00182.x	https://doi.org/10.1111/j.1475-679x.2005.00182.x	PROPN
gujaf-217	408	14	https://doi.org/10.1111/j.1475-679x.2005.00182.x	https://doi.org/10.1111/j.1475-679x.2005.00182.x	PROPN
gujaf-217	408	15	gusau	gusau	PROPN
gujaf-217	408	16	journal	journal	NOUN
gujaf-217	408	17	of	of	ADP
gujaf-217	408	18	accounting	accounting	NOUN
gujaf-217	408	19	and	and	CCONJ
gujaf-217	408	20	finance	finance	NOUN
gujaf-217	408	21	,	,	PUNCT
gujaf-217	408	22	vol	vol	NOUN
gujaf-217	408	23	.	.	PROPN
gujaf-217	408	24	4	4	NUM
gujaf-217	408	25	,	,	PUNCT
gujaf-217	408	26	issue	issue	NOUN
gujaf-217	408	27	1	1	NUM
gujaf-217	408	28	,	,	PUNCT
gujaf-217	408	29	april	april	PROPN
gujaf-217	408	30	,	,	PUNCT
gujaf-217	408	31	2023	2023	NUM
gujaf-217	408	32	295	295	NUM
gujaf-217	408	33	durtschi	durtschi	NOUN
gujaf-217	408	34	,	,	PUNCT
gujaf-217	408	35	c.	c.	PROPN
gujaf-217	408	36	&	&	CCONJ
gujaf-217	408	37	easton	easton	PROPN
gujaf-217	408	38	,	,	PUNCT
gujaf-217	408	39	p.	p.	PROPN
gujaf-217	408	40	(	(	PUNCT
gujaf-217	408	41	2009	2009	NUM
gujaf-217	408	42	)	)	PUNCT
gujaf-217	408	43	.	.	PUNCT
gujaf-217	409	1	earnings	earning	NOUN
gujaf-217	409	2	management	management	NOUN
gujaf-217	409	3	?	?	PUNCT
gujaf-217	410	1	erroneous	erroneous	ADJ
gujaf-217	410	2	inferences	inference	NOUN
gujaf-217	410	3	based	base	VERB
gujaf-217	410	4	on	on	ADP
gujaf-217	410	5	earnings	earning	NOUN
gujaf-217	410	6	frequency	frequency	NOUN
gujaf-217	410	7	distributions	distribution	NOUN
gujaf-217	410	8	.	.	PUNCT
gujaf-217	411	1	journal	journal	NOUN
gujaf-217	411	2	of	of	ADP
gujaf-217	411	3	accounting	accounting	NOUN
gujaf-217	411	4	research	research	NOUN
gujaf-217	411	5	,	,	PUNCT
gujaf-217	411	6	47	47	NUM
gujaf-217	411	7	,	,	PUNCT
gujaf-217	411	8	1249–1281	1249–1281	NUM
gujaf-217	411	9	.	.	PUNCT
gujaf-217	412	1	available	available	ADJ
gujaf-217	412	2	at	at	ADP
gujaf-217	412	3	:	:	PUNCT
gujaf-217	412	4	https://doi.org/10.1111/j.1475-679x.2009.00347.x	https://doi.org/10.1111/j.1475-679x.2009.00347.x	NOUN
gujaf-217	412	5	enomoto	enomoto	NOUN
gujaf-217	412	6	,	,	PUNCT
gujaf-217	412	7	m.	m.	NOUN
gujaf-217	412	8	,	,	PUNCT
gujaf-217	412	9	&	&	CCONJ
gujaf-217	412	10	yamaguch	yamaguch	PROPN
gujaf-217	412	11	,	,	PUNCT
gujaf-217	412	12	t.	t.	PROPN
gujaf-217	412	13	(	(	PUNCT
gujaf-217	412	14	2017	2017	NUM
gujaf-217	412	15	)	)	PUNCT
gujaf-217	412	16	.	.	PUNCT
gujaf-217	413	1	discontinuities	discontinuity	NOUN
gujaf-217	413	2	in	in	ADP
gujaf-217	413	3	earnings	earning	NOUN
gujaf-217	413	4	and	and	CCONJ
gujaf-217	413	5	earnings	earning	NOUN
gujaf-217	413	6	change	change	NOUN
gujaf-217	413	7	distributions	distribution	NOUN
gujaf-217	413	8	after	after	ADP
gujaf-217	413	9	j	j	PROPN
gujaf-217	413	10	-	-	PUNCT
gujaf-217	413	11	sox	sox	PROPN
gujaf-217	413	12	implementation	implementation	NOUN
gujaf-217	413	13	:	:	PUNCT
gujaf-217	413	14	empirical	empirical	ADJ
gujaf-217	413	15	evidence	evidence	NOUN
gujaf-217	413	16	from	from	ADP
gujaf-217	413	17	japan	japan	PROPN
gujaf-217	413	18	journal	journal	PROPN
gujaf-217	413	19	of	of	ADP
gujaf-217	413	20	accounting	accounting	NOUN
gujaf-217	413	21	and	and	CCONJ
gujaf-217	413	22	public	public	ADJ
gujaf-217	413	23	policy	policy	NOUN
gujaf-217	413	24	,	,	PUNCT
gujaf-217	413	25	36(1	36(1	NUM
gujaf-217	413	26	)	)	PUNCT
gujaf-217	413	27	,	,	PUNCT
gujaf-217	413	28	82–98	82–98	NUM
gujaf-217	413	29	.	.	PUNCT
gujaf-217	414	1	https://doi.org/10.1016/j.jaccpubpol.2016.11.005	https://doi.org/10.1016/j.jaccpubpol.2016.11.005	PROPN
gujaf-217	414	2	francis	francis	PROPN
gujaf-217	414	3	,	,	PUNCT
gujaf-217	414	4	j.	j.	PROPN
gujaf-217	414	5	,	,	PUNCT
gujaf-217	414	6	schipper	schipper	PROPN
gujaf-217	414	7	,	,	PUNCT
gujaf-217	414	8	k.	k.	PROPN
gujaf-217	414	9	,	,	PUNCT
gujaf-217	414	10	&	&	CCONJ
gujaf-217	414	11	vincent	vincent	PROPN
gujaf-217	414	12	,	,	PUNCT
gujaf-217	414	13	l.	l.	PROPN
gujaf-217	414	14	(	(	PUNCT
gujaf-217	414	15	2003	2003	NUM
gujaf-217	414	16	)	)	PUNCT
gujaf-217	414	17	.	.	PUNCT
gujaf-217	415	1	the	the	DET
gujaf-217	415	2	relative	relative	ADJ
gujaf-217	415	3	and	and	CCONJ
gujaf-217	415	4	incremental	incremental	ADJ
gujaf-217	415	5	explanatory	explanatory	ADJ
gujaf-217	415	6	power	power	NOUN
gujaf-217	415	7	of	of	ADP
gujaf-217	415	8	earnings	earning	NOUN
gujaf-217	415	9	and	and	CCONJ
gujaf-217	415	10	alternative	alternative	NOUN
gujaf-217	415	11	(	(	PUNCT
gujaf-217	415	12	to	to	ADP
gujaf-217	415	13	earnings	earning	NOUN
gujaf-217	415	14	)	)	PUNCT
gujaf-217	415	15	performance	performance	NOUN
gujaf-217	415	16	measures	measure	NOUN
gujaf-217	415	17	for	for	ADP
gujaf-217	415	18	returns	return	NOUN
gujaf-217	415	19	.	.	PUNCT
gujaf-217	416	1	contemporary	contemporary	ADJ
gujaf-217	416	2	accounting	accounting	NOUN
gujaf-217	416	3	research	research	NOUN
gujaf-217	416	4	,	,	PUNCT
gujaf-217	416	5	20(1	20(1	NUM
gujaf-217	416	6	)	)	PUNCT
gujaf-217	416	7	,	,	PUNCT
gujaf-217	416	8	121164	121164	NUM
gujaf-217	416	9	.	.	PUNCT
gujaf-217	417	1	https://doi.org/10.1506/xvqv-nq4a-08ex-fc8a	https://doi.org/10.1506/xvqv-nq4a-08ex-fc8a	PROPN
gujaf-217	417	2	garrod	garrod	PROPN
gujaf-217	417	3	,	,	PUNCT
gujaf-217	417	4	n.	n.	PROPN
gujaf-217	417	5	w.	w.	PROPN
gujaf-217	417	6	&	&	CCONJ
gujaf-217	417	7	ratej	ratej	PROPN
gujaf-217	417	8	,	,	PUNCT
gujaf-217	417	9	p.	p.	PROPN
gujaf-217	417	10	s.	s.	PROPN
gujaf-217	417	11	&	&	CCONJ
gujaf-217	417	12	valentincic	valentincic	PROPN
gujaf-217	417	13	,	,	PUNCT
gujaf-217	417	14	a.	a.	NOUN
gujaf-217	417	15	(	(	PUNCT
gujaf-217	417	16	2006	2006	NUM
gujaf-217	417	17	)	)	PUNCT
gujaf-217	417	18	.	.	PUNCT
gujaf-217	418	1	testing	test	VERB
gujaf-217	418	2	for	for	ADP
gujaf-217	418	3	discontinuity	discontinuity	NOUN
gujaf-217	418	4	or	or	CCONJ
gujaf-217	418	5	type	type	NOUN
gujaf-217	418	6	of	of	ADP
gujaf-217	418	7	distribution	distribution	NOUN
gujaf-217	418	8	.	.	PUNCT
gujaf-217	419	1	mathematics	mathematic	NOUN
gujaf-217	419	2	and	and	CCONJ
gujaf-217	419	3	computers	computer	NOUN
gujaf-217	419	4	in	in	ADP
gujaf-217	419	5	simulation	simulation	NOUN
gujaf-217	419	6	,	,	PUNCT
gujaf-217	419	7	71(1	71(1	NUM
gujaf-217	419	8	)	)	PUNCT
gujaf-217	419	9	.	.	PUNCT
gujaf-217	420	1	https://doi.org/10.1016/j.matcom.2005.09.002	https://doi.org/10.1016/j.matcom.2005.09.002	NOUN
gujaf-217	420	2	gilliam	gilliam	PROPN
gujaf-217	420	3	,	,	PUNCT
gujaf-217	420	4	t.	t.	PROPN
gujaf-217	420	5	a.	a.	PROPN
gujaf-217	420	6	,	,	PUNCT
gujaf-217	420	7	heflin	heflin	PROPN
gujaf-217	420	8	,	,	PUNCT
gujaf-217	420	9	f.	f.	PROPN
gujaf-217	420	10	&	&	CCONJ
gujaf-217	420	11	paterson	paterson	PROPN
gujaf-217	420	12	,	,	PUNCT
gujaf-217	420	13	j.	j.	PROPN
gujaf-217	420	14	s.	s.	PROPN
gujaf-217	420	15	(	(	PUNCT
gujaf-217	420	16	2015	2015	NUM
gujaf-217	420	17	)	)	PUNCT
gujaf-217	420	18	.	.	PUNCT
gujaf-217	421	1	evidence	evidence	NOUN
gujaf-217	421	2	that	that	SCONJ
gujaf-217	421	3	the	the	DET
gujaf-217	421	4	zero	zero	NUM
gujaf-217	421	5	-	-	PUNCT
gujaf-217	421	6	earnings	earning	NOUN
gujaf-217	421	7	discontinuity	discontinuity	NOUN
gujaf-217	421	8	has	have	AUX
gujaf-217	421	9	disappeared	disappear	VERB
gujaf-217	421	10	.	.	PUNCT
gujaf-217	422	1	j.	j.	PROPN
gujaf-217	422	2	acct	acct	PROPN
gujaf-217	422	3	&	&	CCONJ
gujaf-217	422	4	eco	eco	PROPN
gujaf-217	422	5	.	.	PUNCT
gujaf-217	423	1	60	60	NUM
gujaf-217	423	2	,	,	PUNCT
gujaf-217	423	3	117–132	117–132	NUM
gujaf-217	423	4	.	.	PUNCT
gujaf-217	424	1	http://dx.doi.org/10.1016/j.jacceco.2014.07.001	http://dx.doi.org/10.1016/j.jacceco.2014.07.001	PROPN
gujaf-217	424	2	gilliam	gilliam	PROPN
gujaf-217	424	3	,	,	PUNCT
gujaf-217	424	4	t.	t.	PROPN
gujaf-217	424	5	a.	a.	PROPN
gujaf-217	424	6	,	,	PUNCT
gujaf-217	424	7	heflin	heflin	PROPN
gujaf-217	424	8	,	,	PUNCT
gujaf-217	424	9	f.	f.	PROPN
gujaf-217	424	10	,	,	PUNCT
gujaf-217	424	11	&	&	CCONJ
gujaf-217	424	12	paterson	paterson	PROPN
gujaf-217	424	13	,	,	PUNCT
gujaf-217	424	14	j.	j.	PROPN
gujaf-217	424	15	s.	s.	PROPN
gujaf-217	424	16	(	(	PUNCT
gujaf-217	424	17	2015	2015	NUM
gujaf-217	424	18	)	)	PUNCT
gujaf-217	424	19	.	.	PUNCT
gujaf-217	425	1	evidence	evidence	NOUN
gujaf-217	425	2	that	that	SCONJ
gujaf-217	425	3	the	the	DET
gujaf-217	425	4	zero	zero	NUM
gujaf-217	425	5	-	-	PUNCT
gujaf-217	425	6	earnings	earning	NOUN
gujaf-217	425	7	discontinuity	discontinuity	NOUN
gujaf-217	425	8	has	have	AUX
gujaf-217	425	9	disappeared	disappear	VERB
gujaf-217	425	10	.	.	PUNCT
gujaf-217	426	1	journal	journal	NOUN
gujaf-217	426	2	of	of	ADP
gujaf-217	426	3	accounting	accounting	NOUN
gujaf-217	426	4	and	and	CCONJ
gujaf-217	426	5	economics	economic	NOUN
gujaf-217	426	6	,	,	PUNCT
gujaf-217	426	7	60(1	60(1	NUM
gujaf-217	426	8	)	)	PUNCT
gujaf-217	426	9	,	,	PUNCT
gujaf-217	426	10	117–132	117–132	NUM
gujaf-217	426	11	.	.	PUNCT
gujaf-217	427	1	http://dx.doi.org/10.1016/j.jacceco.2014.07.001	http://dx.doi.org/10.1016/j.jacceco.2014.07.001	PROPN
gujaf-217	427	2	.	.	PUNCT
gujaf-217	428	1	graham	graham	PROPN
gujaf-217	428	2	,	,	PUNCT
gujaf-217	428	3	j.	j.	PROPN
gujaf-217	428	4	r.	r.	PROPN
gujaf-217	428	5	,	,	PUNCT
gujaf-217	428	6	harvey	harvey	PROPN
gujaf-217	428	7	,	,	PUNCT
gujaf-217	428	8	c.	c.	PROPN
gujaf-217	428	9	r.	r.	PROPN
gujaf-217	428	10	,	,	PUNCT
gujaf-217	428	11	&	&	CCONJ
gujaf-217	428	12	rajgopal	rajgopal	PROPN
gujaf-217	428	13	,	,	PUNCT
gujaf-217	428	14	s.	s.	PROPN
gujaf-217	428	15	(	(	PUNCT
gujaf-217	428	16	2005	2005	NUM
gujaf-217	428	17	)	)	PUNCT
gujaf-217	428	18	.	.	PUNCT
gujaf-217	429	1	the	the	DET
gujaf-217	429	2	economic	economic	ADJ
gujaf-217	429	3	implications	implication	NOUN
gujaf-217	429	4	of	of	ADP
gujaf-217	429	5	corporate	corporate	ADJ
gujaf-217	429	6	financial	financial	ADJ
gujaf-217	429	7	reporting	reporting	NOUN
gujaf-217	429	8	.	.	PUNCT
gujaf-217	430	1	journal	journal	NOUN
gujaf-217	430	2	of	of	ADP
gujaf-217	430	3	accounting	accounting	NOUN
gujaf-217	430	4	and	and	CCONJ
gujaf-217	430	5	economics	economic	NOUN
gujaf-217	430	6	,	,	PUNCT
gujaf-217	430	7	40(1–3	40(1–3	PROPN
gujaf-217	430	8	)	)	PUNCT
gujaf-217	430	9	,	,	PUNCT
gujaf-217	430	10	3	3	NUM
gujaf-217	430	11	-	-	SYM
gujaf-217	430	12	73	73	NUM
gujaf-217	430	13	,	,	PUNCT
gujaf-217	430	14	https://doi.org/10.1016/j.jacceco.2005.01.002	https://doi.org/10.1016/j.jacceco.2005.01.002	NOUN
gujaf-217	430	15	hayn	hayn	NOUN
gujaf-217	430	16	,	,	PUNCT
gujaf-217	430	17	c.	c.	NOUN
gujaf-217	430	18	(	(	PUNCT
gujaf-217	430	19	1995	1995	NUM
gujaf-217	430	20	)	)	PUNCT
gujaf-217	430	21	.	.	PUNCT
gujaf-217	431	1	the	the	DET
gujaf-217	431	2	information	information	NOUN
gujaf-217	431	3	content	content	NOUN
gujaf-217	431	4	of	of	ADP
gujaf-217	431	5	losses	loss	NOUN
gujaf-217	431	6	.	.	PUNCT
gujaf-217	432	1	journal	journal	NOUN
gujaf-217	432	2	of	of	ADP
gujaf-217	432	3	accounting	accounting	NOUN
gujaf-217	432	4	and	and	CCONJ
gujaf-217	432	5	economics	economic	NOUN
gujaf-217	432	6	,	,	PUNCT
gujaf-217	432	7	20	20	NUM
gujaf-217	432	8	,	,	PUNCT
gujaf-217	432	9	125	125	NUM
gujaf-217	432	10	-	-	SYM
gujaf-217	432	11	153	153	NUM
gujaf-217	432	12	.	.	PUNCT
gujaf-217	433	1	http://dx.doi.org/10.1016/0165-4101(95)00397-2	http://dx.doi.org/10.1016/0165-4101(95)00397-2	PRON
gujaf-217	433	2	ifrs	ifrs	PROPN
gujaf-217	433	3	(	(	PUNCT
gujaf-217	433	4	2023a	2023a	NUM
gujaf-217	433	5	)	)	PUNCT
gujaf-217	433	6	.	.	PUNCT
gujaf-217	434	1	why	why	SCONJ
gujaf-217	434	2	global	global	ADJ
gujaf-217	434	3	accounting	accounting	NOUN
gujaf-217	434	4	standards	standard	NOUN
gujaf-217	434	5	.	.	PUNCT
gujaf-217	435	1	https://www.ifrs.org/use-around-theworld/why-global-accounting-standards/	https://www.ifrs.org/use-around-theworld/why-global-accounting-standards/	PROPN
gujaf-217	435	2	ifrs	ifrs	PROPN
gujaf-217	435	3	(	(	PUNCT
gujaf-217	435	4	2023b	2023b	NUM
gujaf-217	435	5	)	)	PUNCT
gujaf-217	435	6	.	.	PUNCT
gujaf-217	436	1	ifrs	ifrs	PROPN
gujaf-217	436	2	1	1	NUM
gujaf-217	436	3	first	first	ADJ
gujaf-217	436	4	-	-	PUNCT
gujaf-217	436	5	time	time	NOUN
gujaf-217	436	6	adoption	adoption	NOUN
gujaf-217	436	7	of	of	ADP
gujaf-217	436	8	international	international	ADJ
gujaf-217	436	9	financial	financial	ADJ
gujaf-217	436	10	reporting	reporting	NOUN
gujaf-217	436	11	standards	standard	NOUN
gujaf-217	436	12	.	.	PUNCT
gujaf-217	437	1	https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-timeadoption-ofifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c	https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-timeadoption-ofifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c	PROPN
gujaf-217	437	2	%	%	NOUN
gujaf-217	437	3	20including%20ifrs%201	20including%20ifrs%201	NUM
gujaf-217	437	4	ifrs	ifrs	NOUN
gujaf-217	437	5	(	(	PUNCT
gujaf-217	437	6	2023c	2023c	NUM
gujaf-217	437	7	)	)	PUNCT
gujaf-217	437	8	ifrs	ifrs	NOUN
gujaf-217	437	9	standards	standard	NOUN
gujaf-217	437	10	application	application	NOUN
gujaf-217	437	11	around	around	ADP
gujaf-217	437	12	the	the	DET
gujaf-217	437	13	world	world	NOUN
gujaf-217	437	14	:	:	PUNCT
gujaf-217	437	15	jurisdictional	jurisdictional	ADJ
gujaf-217	437	16	profile	profile	PROPN
gujaf-217	437	17	nigeria	nigeria	PROPN
gujaf-217	437	18	.	.	PUNCT
gujaf-217	438	1	https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdfprofiles/nigeria-ifrs-profile.pdf	https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdfprofiles/nigeria-ifrs-profile.pdf	PROPN
gujaf-217	438	2	isaboke	isaboke	PROPN
gujaf-217	438	3	,	,	PUNCT
gujaf-217	438	4	c.	c.	PROPN
gujaf-217	438	5	&	&	CCONJ
gujaf-217	438	6	chen	chen	PROPN
gujaf-217	438	7	,	,	PUNCT
gujaf-217	438	8	y.	y.	PROPN
gujaf-217	438	9	(	(	PUNCT
gujaf-217	438	10	2019	2019	NUM
gujaf-217	438	11	)	)	PUNCT
gujaf-217	438	12	.	.	PUNCT
gujaf-217	439	1	ifrs	ifrs	PROPN
gujaf-217	439	2	adoption	adoption	NOUN
gujaf-217	439	3	,	,	PUNCT
gujaf-217	439	4	value	value	NOUN
gujaf-217	439	5	relevance	relevance	NOUN
gujaf-217	439	6	and	and	CCONJ
gujaf-217	439	7	conditional	conditional	ADJ
gujaf-217	439	8	conservatism	conservatism	NOUN
gujaf-217	439	9	:	:	PUNCT
gujaf-217	439	10	evidence	evidence	NOUN
gujaf-217	439	11	from	from	ADP
gujaf-217	439	12	china	china	PROPN
gujaf-217	439	13	.	.	PUNCT
gujaf-217	440	1	international	international	ADJ
gujaf-217	440	2	journal	journal	PROPN
gujaf-217	440	3	of	of	ADP
gujaf-217	440	4	accounting	accounting	PROPN
gujaf-217	440	5	&	&	CCONJ
gujaf-217	440	6	information	information	PROPN
gujaf-217	440	7	management	management	NOUN
gujaf-217	440	8	27	27	NUM
gujaf-217	440	9	(	(	PUNCT
gujaf-217	440	10	4	4	NUM
gujaf-217	440	11	)	)	PUNCT
gujaf-217	440	12	.	.	PUNCT
gujaf-217	441	1	https://doi.org/10.1108/ijaim-09-2018-0101	https://doi.org/10.1108/ijaim-09-2018-0101	PROPN
gujaf-217	441	2	kajola	kajola	PROPN
gujaf-217	441	3	,	,	PUNCT
gujaf-217	441	4	s.	s.	PROPN
gujaf-217	441	5	o.	o.	PROPN
gujaf-217	441	6	,	,	PUNCT
gujaf-217	441	7	sanyaolu	sanyaolu	PROPN
gujaf-217	441	8	,	,	PUNCT
gujaf-217	441	9	w.	w.	PROPN
gujaf-217	441	10	,	,	PUNCT
gujaf-217	441	11	tonade	tonade	PROPN
gujaf-217	441	12	,	,	PUNCT
gujaf-217	441	13	a.	a.	NOUN
gujaf-217	441	14	&	&	CCONJ
gujaf-217	441	15	adeyemi	adeyemi	ADV
gujaf-217	441	16	,	,	PUNCT
gujaf-217	441	17	a.	a.	NOUN
gujaf-217	441	18	(	(	PUNCT
gujaf-217	441	19	2020	2020	NUM
gujaf-217	441	20	)	)	PUNCT
gujaf-217	441	21	.	.	PUNCT
gujaf-217	442	1	corporate	corporate	ADJ
gujaf-217	442	2	board	board	NOUN
gujaf-217	442	3	attributes	attribute	NOUN
gujaf-217	442	4	and	and	CCONJ
gujaf-217	442	5	earnings	earning	NOUN
gujaf-217	442	6	management	management	NOUN
gujaf-217	442	7	in	in	ADP
gujaf-217	442	8	nigerian	nigerian	ADJ
gujaf-217	442	9	banking	banking	NOUN
gujaf-217	442	10	sector	sector	NOUN
gujaf-217	442	11	.	.	PUNCT
gujaf-217	443	1	journal	journal	NOUN
gujaf-217	443	2	of	of	ADP
gujaf-217	443	3	sustainable	sustainable	ADJ
gujaf-217	443	4	development	development	NOUN
gujaf-217	443	5	in	in	ADP
gujaf-217	443	6	africa	africa	PROPN
gujaf-217	443	7	,	,	PUNCT
gujaf-217	443	8	22(4	22(4	NUM
gujaf-217	443	9	)	)	PUNCT
gujaf-217	443	10	,	,	PUNCT
gujaf-217	443	11	1520–5509	1520–5509	NUM
gujaf-217	443	12	.	.	PUNCT
gujaf-217	444	1	https://doi.org/10.1111/j.1475-679x.2009.00347.x	https://doi.org/10.1111/j.1475-679x.2009.00347.x	PROPN
gujaf-217	444	2	https://doi.org/10.1016/j.jaccpubpol.2016.11.005	https://doi.org/10.1016/j.jaccpubpol.2016.11.005	VERB
gujaf-217	444	3	https://doi.org/10.1506/xvqv-nq4a-08ex-fc8a	https://doi.org/10.1506/xvqv-nq4a-08ex-fc8a	NOUN
gujaf-217	444	4	https://doi.org/10.1016/j.matcom.2005.09.002	https://doi.org/10.1016/j.matcom.2005.09.002	NOUN
gujaf-217	444	5	http://dx.doi.org/10.1016/j.jacceco.2014.07.001	http://dx.doi.org/10.1016/j.jacceco.2014.07.001	PROPN
gujaf-217	444	6	http://dx.doi.org/10.1016/j.jacceco.2014.07.001	http://dx.doi.org/10.1016/j.jacceco.2014.07.001	PROPN
gujaf-217	444	7	https://doi.org/10.1016/j.jacceco.2005.01.002	https://doi.org/10.1016/j.jacceco.2005.01.002	NOUN
gujaf-217	444	8	http://dx.doi.org/10.1016/0165-4101(95)00397-2	http://dx.doi.org/10.1016/0165-4101(95)00397-2	PROPN
gujaf-217	444	9	https://www.ifrs.org/use-around-the-world/why-global-accounting-standards/	https://www.ifrs.org/use-around-the-world/why-global-accounting-standards/	PROPN
gujaf-217	444	10	https://www.ifrs.org/use-around-the-world/why-global-accounting-standards/	https://www.ifrs.org/use-around-the-world/why-global-accounting-standards/	PROPN
gujaf-217	444	11	https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c%20including%20ifrs%201	https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c%20including%20ifrs%201	VERB
gujaf-217	444	12	https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c%20including%20ifrs%201	https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c%20including%20ifrs%201	VERB
gujaf-217	444	13	https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c%20including%20ifrs%201	https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c%20including%20ifrs%201	VERB
gujaf-217	444	14	https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c%20including%20ifrs%201	https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c%20including%20ifrs%201	VERB
gujaf-217	444	15	https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdf-profiles/nigeria-ifrs-profile.pdf	https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdf-profiles/nigeria-ifrs-profile.pdf	NOUN
gujaf-217	444	16	https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdf-profiles/nigeria-ifrs-profile.pdf	https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdf-profiles/nigeria-ifrs-profile.pdf	NOUN
gujaf-217	444	17	https://doi.org/10.1108/ijaim-09-2018-0101	https://doi.org/10.1108/ijaim-09-2018-0101	PROPN
gujaf-217	444	18	gusau	gusau	PROPN
gujaf-217	444	19	journal	journal	PROPN
gujaf-217	444	20	of	of	ADP
gujaf-217	444	21	accounting	accounting	NOUN
gujaf-217	444	22	and	and	CCONJ
gujaf-217	444	23	finance	finance	NOUN
gujaf-217	444	24	,	,	PUNCT
gujaf-217	444	25	vol	vol	NOUN
gujaf-217	444	26	.	.	PROPN
gujaf-217	444	27	4	4	NUM
gujaf-217	444	28	,	,	PUNCT
gujaf-217	444	29	issue	issue	NOUN
gujaf-217	444	30	1	1	NUM
gujaf-217	444	31	,	,	PUNCT
gujaf-217	444	32	april	april	PROPN
gujaf-217	444	33	,	,	PUNCT
gujaf-217	444	34	2023	2023	NUM
gujaf-217	444	35	296	296	NUM
gujaf-217	444	36	kent	kent	PROPN
gujaf-217	444	37	r.	r.	PROPN
gujaf-217	444	38	,	,	PUNCT
gujaf-217	444	39	&	&	CCONJ
gujaf-217	444	40	routledge	routledge	PROPN
gujaf-217	444	41	,	,	PUNCT
gujaf-217	444	42	j.	j.	PROPN
gujaf-217	444	43	2015	2015	NUM
gujaf-217	444	44	.	.	PUNCT
gujaf-217	445	1	use	use	NOUN
gujaf-217	445	2	of	of	ADP
gujaf-217	445	3	benchmarks	benchmark	NOUN
gujaf-217	445	4	in	in	ADP
gujaf-217	445	5	predicting	predict	VERB
gujaf-217	445	6	earnings	earning	NOUN
gujaf-217	445	7	management	management	NOUN
gujaf-217	445	8	?	?	PUNCT
gujaf-217	446	1	accounting	accounting	NOUN
gujaf-217	446	2	and	and	CCONJ
gujaf-217	446	3	finance	finance	NOUN
gujaf-217	446	4	.	.	PUNCT
gujaf-217	447	1	https://doi.org/10.1111/acfi.12130	https://doi.org/10.1111/acfi.12130	PROPN
gujaf-217	447	2	.	.	PUNCT
gujaf-217	448	1	kerstein	kerstein	PROPN
gujaf-217	448	2	,	,	PUNCT
gujaf-217	448	3	j.	j.	PROPN
gujaf-217	448	4	,	,	PUNCT
gujaf-217	448	5	&	&	CCONJ
gujaf-217	448	6	rai	rai	PROPN
gujaf-217	448	7	,	,	PUNCT
gujaf-217	448	8	a.	a.	NOUN
gujaf-217	448	9	(	(	PUNCT
gujaf-217	448	10	2018	2018	NUM
gujaf-217	448	11	)	)	PUNCT
gujaf-217	448	12	.	.	PUNCT
gujaf-217	449	1	re	re	NOUN
gujaf-217	450	1	-	-	NOUN
gujaf-217	450	2	examination	examination	NOUN
gujaf-217	450	3	of	of	ADP
gujaf-217	450	4	earnings	earning	NOUN
gujaf-217	450	5	management	management	NOUN
gujaf-217	450	6	before	before	ADP
gujaf-217	450	7	and	and	CCONJ
gujaf-217	450	8	after	after	ADP
gujaf-217	450	9	sox	sox	X
gujaf-217	450	10	:	:	PUNCT
gujaf-217	450	11	evidence	evidence	NOUN
gujaf-217	450	12	from	from	ADP
gujaf-217	450	13	sec	sec	PROPN
gujaf-217	450	14	staff	staff	NOUN
gujaf-217	450	15	accounting	accounting	NOUN
gujaf-217	450	16	bulletins	bulletin	NOUN
gujaf-217	450	17	99	99	NUM
gujaf-217	450	18	-	-	SYM
gujaf-217	450	19	100	100	NUM
gujaf-217	450	20	.	.	PUNCT
gujaf-217	451	1	journal	journal	NOUN
gujaf-217	451	2	of	of	ADP
gujaf-217	451	3	accounting	accounting	NOUN
gujaf-217	451	4	and	and	CCONJ
gujaf-217	451	5	public	public	ADJ
gujaf-217	451	6	policy	policy	NOUN
gujaf-217	451	7	,	,	PUNCT
gujaf-217	451	8	37(2	37(2	NOUN
gujaf-217	451	9	)	)	PUNCT
gujaf-217	451	10	,	,	PUNCT
gujaf-217	451	11	146–166	146–166	NUM
gujaf-217	451	12	.	.	PUNCT
gujaf-217	452	1	https://doi.org/10.1016/j.jaccpubpol.2018.02.002	https://doi.org/10.1016/j.jaccpubpol.2018.02.002	PROPN
gujaf-217	452	2	.	.	PUNCT
gujaf-217	453	1	koh	koh	PROPN
gujaf-217	453	2	,	,	PUNCT
gujaf-217	453	3	k.	k.	PROPN
gujaf-217	453	4	,	,	PUNCT
gujaf-217	453	5	rajgopal	rajgopal	NOUN
gujaf-217	453	6	,	,	PUNCT
gujaf-217	453	7	s.	s.	PROPN
gujaf-217	453	8	,	,	PUNCT
gujaf-217	453	9	&	&	CCONJ
gujaf-217	453	10	matsumoto	matsumoto	PROPN
gujaf-217	453	11	,	,	PUNCT
gujaf-217	453	12	d.	d.	PROPN
gujaf-217	453	13	a.	a.	PROPN
gujaf-217	453	14	(	(	PUNCT
gujaf-217	453	15	2008	2008	NUM
gujaf-217	453	16	)	)	PUNCT
gujaf-217	453	17	.	.	PUNCT
gujaf-217	454	1	meeting	meet	VERB
gujaf-217	454	2	or	or	CCONJ
gujaf-217	454	3	beating	beat	VERB
gujaf-217	454	4	analyst	analyst	NOUN
gujaf-217	454	5	expectations	expectation	NOUN
gujaf-217	454	6	in	in	ADP
gujaf-217	454	7	the	the	DET
gujaf-217	454	8	post	post	ADJ
gujaf-217	454	9	-	-	ADJ
gujaf-217	454	10	scandals	scandal	NOUN
gujaf-217	454	11	world	world	NOUN
gujaf-217	454	12	:	:	PUNCT
gujaf-217	454	13	changes	change	NOUN
gujaf-217	454	14	in	in	ADP
gujaf-217	454	15	stock	stock	NOUN
gujaf-217	454	16	market	market	NOUN
gujaf-217	454	17	rewards	reward	NOUN
gujaf-217	454	18	and	and	CCONJ
gujaf-217	454	19	managerial	managerial	ADJ
gujaf-217	454	20	actions	action	NOUN
gujaf-217	454	21	.	.	PUNCT
gujaf-217	455	1	contemporary	contemporary	ADJ
gujaf-217	455	2	accounting	accounting	PROPN
gujaf-217	455	3	research	research	NOUN
gujaf-217	455	4	,	,	PUNCT
gujaf-217	455	5	25(4),1067–1098	25(4),1067–1098	NUM
gujaf-217	455	6	.	.	PUNCT
gujaf-217	456	1	https://doi.org/10.1506/car.25.4.5	https://doi.org/10.1506/car.25.4.5	PROPN
gujaf-217	456	2	lobo	lobo	PROPN
gujaf-217	456	3	,	,	PUNCT
gujaf-217	456	4	g.	g.	PROPN
gujaf-217	456	5	j.	j.	PROPN
gujaf-217	456	6	&	&	CCONJ
gujaf-217	456	7	zhou	zhou	PROPN
gujaf-217	456	8	,	,	PUNCT
gujaf-217	456	9	j.	j.	PROPN
gujaf-217	456	10	(	(	PUNCT
gujaf-217	456	11	2006	2006	NUM
gujaf-217	456	12	)	)	PUNCT
gujaf-217	456	13	.	.	PUNCT
gujaf-217	457	1	did	do	VERB
gujaf-217	457	2	conservatism	conservatism	NOUN
gujaf-217	457	3	in	in	ADP
gujaf-217	457	4	financial	financial	ADJ
gujaf-217	457	5	reporting	reporting	NOUN
gujaf-217	457	6	increase	increase	NOUN
gujaf-217	457	7	after	after	ADP
gujaf-217	457	8	the	the	DET
gujaf-217	457	9	sarbanes	sarbanes	PROPN
gujaf-217	457	10	-	-	PUNCT
gujaf-217	457	11	oxley	oxley	PROPN
gujaf-217	457	12	act	act	NOUN
gujaf-217	457	13	?	?	PUNCT
gujaf-217	458	1	initial	initial	ADJ
gujaf-217	458	2	evidence	evidence	NOUN
gujaf-217	458	3	.	.	PUNCT
gujaf-217	459	1	accounting	accounting	NOUN
gujaf-217	459	2	horizons	horizon	NOUN
gujaf-217	459	3	,	,	PUNCT
gujaf-217	459	4	20	20	NUM
gujaf-217	459	5	(	(	PUNCT
gujaf-217	459	6	1	1	NUM
gujaf-217	459	7	)	)	PUNCT
gujaf-217	459	8	,	,	PUNCT
gujaf-217	459	9	57	57	NUM
gujaf-217	459	10	-	-	SYM
gujaf-217	459	11	73	73	NUM
gujaf-217	459	12	.	.	PUNCT
gujaf-217	460	1	available	available	ADJ
gujaf-217	460	2	at	at	ADP
gujaf-217	460	3	ssrn	ssrn	PROPN
gujaf-217	460	4	:	:	PUNCT
gujaf-217	460	5	https://ssrn.com/abstract=859624	https://ssrn.com/abstract=859624	PROPN
gujaf-217	460	6	madugba	madugba	PROPN
gujaf-217	460	7	,	,	PUNCT
gujaf-217	460	8	j.	j.	PROPN
gujaf-217	460	9	u.	u.	PROPN
gujaf-217	460	10	&	&	CCONJ
gujaf-217	460	11	ogbonnaya	ogbonnaya	PROPN
gujaf-217	460	12	,	,	PUNCT
gujaf-217	460	13	a.	a.	PROPN
gujaf-217	460	14	k.	k.	PROPN
gujaf-217	460	15	(	(	PUNCT
gujaf-217	460	16	2017	2017	NUM
gujaf-217	460	17	)	)	PUNCT
gujaf-217	460	18	.	.	PUNCT
gujaf-217	461	1	corporate	corporate	ADJ
gujaf-217	461	2	governance	governance	NOUN
gujaf-217	461	3	and	and	CCONJ
gujaf-217	461	4	earnings	earning	NOUN
gujaf-217	461	5	management	management	NOUN
gujaf-217	461	6	in	in	ADP
gujaf-217	461	7	money	money	NOUN
gujaf-217	461	8	deposit	deposit	NOUN
gujaf-217	461	9	banks	bank	NOUN
gujaf-217	461	10	in	in	ADP
gujaf-217	461	11	nigeria	nigeria	PROPN
gujaf-217	461	12	.	.	PUNCT
gujaf-217	462	1	journal	journal	PROPN
gujaf-217	462	2	of	of	ADP
gujaf-217	462	3	finance	finance	NOUN
gujaf-217	462	4	and	and	CCONJ
gujaf-217	462	5	accounting	accounting	NOUN
gujaf-217	462	6	.	.	PUNCT
gujaf-217	463	1	8(8	8(8	NUM
gujaf-217	463	2	)	)	PUNCT
gujaf-217	463	3	,	,	PUNCT
gujaf-217	464	1	147–153	147–153	NUM
gujaf-217	464	2	.	.	PUNCT
gujaf-217	465	1	https://www.iiste.org/journals/index.php/rjfa/article/view/36783	https://www.iiste.org/journals/index.php/rjfa/article/view/36783	PROPN
gujaf-217	465	2	mcnichols	mcnichols	PROPN
gujaf-217	465	3	,	,	PUNCT
gujaf-217	465	4	m.	m.	NOUN
gujaf-217	465	5	(	(	PUNCT
gujaf-217	465	6	2002	2002	NUM
gujaf-217	465	7	)	)	PUNCT
gujaf-217	465	8	,	,	PUNCT
gujaf-217	465	9	discussion	discussion	NOUN
gujaf-217	465	10	of	of	ADP
gujaf-217	465	11	the	the	DET
gujaf-217	465	12	quality	quality	NOUN
gujaf-217	465	13	of	of	ADP
gujaf-217	465	14	accruals	accrual	NOUN
gujaf-217	465	15	and	and	CCONJ
gujaf-217	465	16	earnings	earning	NOUN
gujaf-217	465	17	:	:	PUNCT
gujaf-217	465	18	the	the	DET
gujaf-217	465	19	role	role	NOUN
gujaf-217	465	20	of	of	ADP
gujaf-217	465	21	accrual	accrual	ADJ
gujaf-217	465	22	estimation	estimation	NOUN
gujaf-217	465	23	errors	error	NOUN
gujaf-217	465	24	.	.	PUNCT
gujaf-217	466	1	the	the	DET
gujaf-217	466	2	accounting	accounting	NOUN
gujaf-217	466	3	review	review	NOUN
gujaf-217	466	4	77	77	NUM
gujaf-217	466	5	,	,	PUNCT
gujaf-217	466	6	61–69	61–69	NUM
gujaf-217	466	7	.	.	PUNCT
gujaf-217	467	1	https://doi.org/10.2308/accr.2002.77.s-1.61	https://doi.org/10.2308/accr.2002.77.s-1.61	NOUN
gujaf-217	467	2	olayinka	olayinka	PROPN
gujaf-217	467	3	,	,	PUNCT
gujaf-217	467	4	e.	e.	PROPN
gujaf-217	467	5	,	,	PUNCT
gujaf-217	467	6	paul	paul	PROPN
gujaf-217	467	7	,	,	PUNCT
gujaf-217	467	8	o.	o.	PROPN
gujaf-217	467	9	,	,	PUNCT
gujaf-217	467	10	&	&	CCONJ
gujaf-217	467	11	olaoye	olaoye	ADJ
gujaf-217	467	12	,	,	PUNCT
gujaf-217	467	13	o.	o.	NOUN
gujaf-217	467	14	(	(	PUNCT
gujaf-217	467	15	2017	2017	NUM
gujaf-217	467	16	)	)	PUNCT
gujaf-217	467	17	.	.	PUNCT
gujaf-217	468	1	value	value	NOUN
gujaf-217	468	2	relevance	relevance	NOUN
gujaf-217	468	3	of	of	ADP
gujaf-217	468	4	accounting	accounting	NOUN
gujaf-217	468	5	data	datum	NOUN
gujaf-217	468	6	in	in	ADP
gujaf-217	468	7	the	the	DET
gujaf-217	468	8	pre	pre	NOUN
gujaf-217	468	9	and	and	CCONJ
gujaf-217	468	10	post	post	VERB
gujaf-217	468	11	ifrs	ifrs	PROPN
gujaf-217	468	12	era	era	NOUN
gujaf-217	468	13	:	:	PUNCT
gujaf-217	468	14	evidence	evidence	NOUN
gujaf-217	468	15	from	from	ADP
gujaf-217	468	16	nigeria	nigeria	PROPN
gujaf-217	468	17	.	.	PUNCT
gujaf-217	469	1	international	international	ADJ
gujaf-217	469	2	journal	journal	PROPN
gujaf-217	469	3	of	of	ADP
gujaf-217	469	4	finance	finance	NOUN
gujaf-217	469	5	and	and	CCONJ
gujaf-217	469	6	accounting	accounting	NOUN
gujaf-217	469	7	,	,	PUNCT
gujaf-217	469	8	6(4	6(4	NUM
gujaf-217	469	9	)	)	PUNCT
gujaf-217	469	10	,	,	PUNCT
gujaf-217	469	11	95–103	95–103	NUM
gujaf-217	469	12	.	.	PUNCT
gujaf-217	470	1	http://dx.doi.org/10.5923/j.ijfa.20170604.01	http://dx.doi.org/10.5923/j.ijfa.20170604.01	PROPN
gujaf-217	470	2	ozili	ozili	PROPN
gujaf-217	470	3	,	,	PUNCT
gujaf-217	470	4	p.	p.	PROPN
gujaf-217	470	5	k.	k.	PROPN
gujaf-217	470	6	,	,	PUNCT
gujaf-217	470	7	&	&	CCONJ
gujaf-217	470	8	outa	outa	PROPN
gujaf-217	470	9	,	,	PUNCT
gujaf-217	470	10	e.	e.	PROPN
gujaf-217	470	11	r.	r.	PROPN
gujaf-217	470	12	(	(	PUNCT
gujaf-217	470	13	2019	2019	NUM
gujaf-217	470	14	)	)	PUNCT
gujaf-217	470	15	.	.	PUNCT
gujaf-217	471	1	bank	bank	NOUN
gujaf-217	471	2	earnings	earning	NOUN
gujaf-217	471	3	smoothing	smooth	VERB
gujaf-217	471	4	during	during	ADP
gujaf-217	471	5	mandatory	mandatory	ADJ
gujaf-217	471	6	ifrs	ifrs	NOUN
gujaf-217	471	7	adoption	adoption	NOUN
gujaf-217	471	8	in	in	ADP
gujaf-217	471	9	nigeria	nigeria	PROPN
gujaf-217	471	10	.	.	PUNCT
gujaf-217	472	1	african	african	ADJ
gujaf-217	472	2	journal	journal	PROPN
gujaf-217	472	3	of	of	ADP
gujaf-217	472	4	economic	economic	ADJ
gujaf-217	472	5	and	and	CCONJ
gujaf-217	472	6	management	management	NOUN
gujaf-217	472	7	studies	study	NOUN
gujaf-217	472	8	.	.	PUNCT
gujaf-217	473	1	10	10	NUM
gujaf-217	473	2	(	(	PUNCT
gujaf-217	473	3	1	1	NUM
gujaf-217	473	4	)	)	PUNCT
gujaf-217	473	5	,	,	PUNCT
gujaf-217	473	6	32–47	32–47	NUM
gujaf-217	473	7	.	.	PUNCT
gujaf-217	473	8	http://dx.doi.org/10.1108/ajems-10-2017-0266	http://dx.doi.org/10.1108/ajems-10-2017-0266	PROPN
gujaf-217	473	9	piosik	piosik	PROPN
gujaf-217	473	10	,	,	PUNCT
gujaf-217	473	11	a.	a.	NOUN
gujaf-217	473	12	(	(	PUNCT
gujaf-217	473	13	2021	2021	NUM
gujaf-217	473	14	)	)	PUNCT
gujaf-217	473	15	.	.	PUNCT
gujaf-217	474	1	revenue	revenue	NOUN
gujaf-217	474	2	recognition	recognition	NOUN
gujaf-217	474	3	in	in	ADP
gujaf-217	474	4	achieving	achieve	VERB
gujaf-217	474	5	consensus	consensus	NOUN
gujaf-217	474	6	on	on	ADP
gujaf-217	474	7	analysts	analyst	NOUN
gujaf-217	474	8	’	’	PART
gujaf-217	474	9	forecasts	forecast	NOUN
gujaf-217	474	10	for	for	ADP
gujaf-217	474	11	revenue	revenue	NOUN
gujaf-217	474	12	,	,	PUNCT
gujaf-217	474	13	operating	operate	VERB
gujaf-217	474	14	income	income	NOUN
gujaf-217	474	15	and	and	CCONJ
gujaf-217	474	16	net	net	ADJ
gujaf-217	474	17	earnings	earning	NOUN
gujaf-217	474	18	:	:	PUNCT
gujaf-217	474	19	the	the	DET
gujaf-217	474	20	role	role	NOUN
gujaf-217	474	21	of	of	ADP
gujaf-217	474	22	implementing	implement	VERB
gujaf-217	474	23	ifrs	ifrs	PROPN
gujaf-217	474	24	15	15	NUM
gujaf-217	474	25	.	.	PUNCT
gujaf-217	475	1	evidence	evidence	NOUN
gujaf-217	475	2	from	from	ADP
gujaf-217	475	3	poland	poland	PROPN
gujaf-217	475	4	.	.	PUNCT
gujaf-217	476	1	25th	25th	ADJ
gujaf-217	476	2	international	international	ADJ
gujaf-217	476	3	conference	conference	NOUN
gujaf-217	476	4	on	on	ADP
gujaf-217	476	5	knowledgebased	knowledgebased	ADJ
gujaf-217	476	6	and	and	CCONJ
gujaf-217	476	7	intelligent	intelligent	ADJ
gujaf-217	476	8	information	information	NOUN
gujaf-217	476	9	&	&	CCONJ
gujaf-217	476	10	engineering	engineering	NOUN
gujaf-217	476	11	systems	system	NOUN
gujaf-217	476	12	.	.	PUNCT
gujaf-217	477	1	procedia	procedia	PROPN
gujaf-217	477	2	computer	computer	NOUN
gujaf-217	477	3	science	science	NOUN
gujaf-217	477	4	,	,	PUNCT
gujaf-217	477	5	192	192	NUM
gujaf-217	477	6	,	,	PUNCT
gujaf-217	477	7	1560–1572	1560–1572	NUM
gujaf-217	477	8	pretorius	pretorius	NOUN
gujaf-217	477	9	,	,	PUNCT
gujaf-217	477	10	d.	d.	PROPN
gujaf-217	477	11	&	&	CCONJ
gujaf-217	477	12	de	de	PROPN
gujaf-217	477	13	-	-	NOUN
gujaf-217	477	14	villiers	villier	NOUN
gujaf-217	477	15	,	,	PUNCT
gujaf-217	477	16	c.	c.	NOUN
gujaf-217	477	17	(	(	PUNCT
gujaf-217	477	18	2013	2013	NUM
gujaf-217	477	19	)	)	PUNCT
gujaf-217	477	20	.	.	PUNCT
gujaf-217	478	1	the	the	DET
gujaf-217	478	2	effect	effect	NOUN
gujaf-217	478	3	of	of	ADP
gujaf-217	478	4	share	share	NOUN
gujaf-217	478	5	-	-	PUNCT
gujaf-217	478	6	based	base	VERB
gujaf-217	478	7	payments	payment	NOUN
gujaf-217	478	8	on	on	ADP
gujaf-217	478	9	earnings	earning	NOUN
gujaf-217	478	10	per	per	ADP
gujaf-217	478	11	share	share	NOUN
gujaf-217	478	12	of	of	ADP
gujaf-217	478	13	south	south	ADJ
gujaf-217	478	14	african	african	ADJ
gujaf-217	478	15	listed	list	VERB
gujaf-217	478	16	companies	company	NOUN
gujaf-217	478	17	.	.	PUNCT
gujaf-217	479	1	meditari	meditari	ADJ
gujaf-217	479	2	accountancy	accountancy	NOUN
gujaf-217	479	3	research	research	NOUN
gujaf-217	479	4	,	,	PUNCT
gujaf-217	479	5	21(2	21(2	NUM
gujaf-217	479	6	)	)	PUNCT
gujaf-217	479	7	,	,	PUNCT
gujaf-217	479	8	178–190	178–190	NUM
gujaf-217	479	9	.	.	PUNCT
gujaf-217	480	1	https://doi.org/10.1108/medar-03-2013-0006	https://doi.org/10.1108/medar-03-2013-0006	ADJ
gujaf-217	480	2	pududu	pududu	NOUN
gujaf-217	480	3	m.	m.	PROPN
gujaf-217	480	4	,	,	PUNCT
gujaf-217	480	5	l.	l.	PROPN
gujaf-217	480	6	&	&	CCONJ
gujaf-217	480	7	de	de	PROPN
gujaf-217	480	8	-	-	NOUN
gujaf-217	480	9	villiers	villier	NOUN
gujaf-217	480	10	,	,	PUNCT
gujaf-217	480	11	c.	c.	NOUN
gujaf-217	480	12	(	(	PUNCT
gujaf-217	480	13	2016	2016	NUM
gujaf-217	480	14	)	)	PUNCT
gujaf-217	480	15	.	.	PUNCT
gujaf-217	481	1	earnings	earning	NOUN
gujaf-217	481	2	management	management	NOUN
gujaf-217	481	3	through	through	ADP
gujaf-217	481	4	loss	loss	NOUN
gujaf-217	481	5	avoidance	avoidance	NOUN
gujaf-217	481	6	:	:	PUNCT
gujaf-217	481	7	does	do	AUX
gujaf-217	481	8	south	south	PROPN
gujaf-217	481	9	africa	africa	PROPN
gujaf-217	481	10	have	have	VERB
gujaf-217	481	11	a	a	DET
gujaf-217	481	12	good	good	ADJ
gujaf-217	481	13	story	story	NOUN
gujaf-217	481	14	to	to	PART
gujaf-217	481	15	tell	tell	VERB
gujaf-217	481	16	?	?	PUNCT
gujaf-217	482	1	south	south	ADJ
gujaf-217	482	2	african	african	ADJ
gujaf-217	482	3	journal	journal	PROPN
gujaf-217	482	4	of	of	ADP
gujaf-217	482	5	economic	economic	ADJ
gujaf-217	482	6	and	and	CCONJ
gujaf-217	482	7	management	management	NOUN
gujaf-217	482	8	sciences	science	NOUN
gujaf-217	482	9	,	,	PUNCT
gujaf-217	482	10	19(1	19(1	NUM
gujaf-217	482	11	)	)	PUNCT
gujaf-217	482	12	,	,	PUNCT
gujaf-217	482	13	18	18	NUM
gujaf-217	482	14	-	-	SYM
gujaf-217	482	15	34	34	NUM
gujaf-217	482	16	.	.	PUNCT
gujaf-217	483	1	http://dx.doi.org/10.17159/22223436/2016/v19n1a2	http://dx.doi.org/10.17159/22223436/2016/v19n1a2	PROPN
gujaf-217	483	2	roychowdhury	roychowdhury	PROPN
gujaf-217	483	3	,	,	PUNCT
gujaf-217	483	4	s.	s.	PROPN
gujaf-217	483	5	(	(	PUNCT
gujaf-217	483	6	2006	2006	NUM
gujaf-217	483	7	)	)	PUNCT
gujaf-217	483	8	earnings	earning	NOUN
gujaf-217	483	9	management	management	NOUN
gujaf-217	483	10	through	through	ADP
gujaf-217	483	11	real	real	ADJ
gujaf-217	483	12	activities	activity	NOUN
gujaf-217	483	13	manipulation	manipulation	NOUN
gujaf-217	483	14	.	.	PUNCT
gujaf-217	484	1	journal	journal	NOUN
gujaf-217	484	2	of	of	ADP
gujaf-217	484	3	accounting	accounting	NOUN
gujaf-217	484	4	and	and	CCONJ
gujaf-217	484	5	economics	economic	NOUN
gujaf-217	484	6	,	,	PUNCT
gujaf-217	484	7	42	42	NUM
gujaf-217	484	8	,	,	PUNCT
gujaf-217	484	9	335	335	NUM
gujaf-217	484	10	-	-	SYM
gujaf-217	484	11	370	370	NUM
gujaf-217	484	12	.	.	PUNCT
gujaf-217	485	1	http://dx.doi.org/10.1016/j.jacceco.2006.01.002	http://dx.doi.org/10.1016/j.jacceco.2006.01.002	PROPN
gujaf-217	485	2	https://doi.org/10.1111/acfi.12130	https://doi.org/10.1111/acfi.12130	NOUN
gujaf-217	485	3	https://www.sciencedirect.com/science/article/abs/pii/s0278425418300073	https://www.sciencedirect.com/science/article/abs/pii/s0278425418300073	NOUN
gujaf-217	485	4	#	#	SYM
gujaf-217	485	5	!	!	PUNCT
gujaf-217	486	1	https://www.sciencedirect.com/science/article/abs/pii/s0278425418300073	https://www.sciencedirect.com/science/article/abs/pii/s0278425418300073	NOUN
gujaf-217	486	2	#	#	X
gujaf-217	486	3	!	!	PUNCT
gujaf-217	487	1	https://www.sciencedirect.com/science/journal/02784254	https://www.sciencedirect.com/science/journal/02784254	X
gujaf-217	487	2	https://www.sciencedirect.com/science/journal/02784254	https://www.sciencedirect.com/science/journal/02784254	X
gujaf-217	487	3	https://www.sciencedirect.com/science/journal/02784254/37/2	https://www.sciencedirect.com/science/journal/02784254/37/2	X
gujaf-217	487	4	https://doi.org/10.1016/j.jaccpubpol.2018.02.002	https://doi.org/10.1016/j.jaccpubpol.2018.02.002	VERB
gujaf-217	487	5	https://doi.org/10.1506/car.25.4.5	https://doi.org/10.1506/car.25.4.5	PROPN
gujaf-217	487	6	https://ssrn.com/abstract=859624	https://ssrn.com/abstract=859624	NOUN
gujaf-217	487	7	https://www.iiste.org/journals/index.php/rjfa/article/view/36783	https://www.iiste.org/journals/index.php/rjfa/article/view/36783	NOUN
gujaf-217	487	8	https://doi.org/10.2308/accr.2002.77.s-1.61	https://doi.org/10.2308/accr.2002.77.s-1.61	NOUN
gujaf-217	487	9	http://dx.doi.org/10.5923/j.ijfa.20170604.01	http://dx.doi.org/10.5923/j.ijfa.20170604.01	VERB
gujaf-217	487	10	http://dx.doi.org/10.1108/ajems-10-2017-0266	http://dx.doi.org/10.1108/ajems-10-2017-0266	NOUN
gujaf-217	487	11	https://doi.org/10.1108/medar-03-2013-0006	https://doi.org/10.1108/medar-03-2013-0006	ADJ
gujaf-217	487	12	http://dx.doi.org/10.17159/2222-3436/2016/v19n1a2	http://dx.doi.org/10.17159/2222-3436/2016/v19n1a2	ADJ
gujaf-217	487	13	http://dx.doi.org/10.17159/2222-3436/2016/v19n1a2	http://dx.doi.org/10.17159/2222-3436/2016/v19n1a2	ADJ
gujaf-217	487	14	http://dx.doi.org/10.1016/j.jacceco.2006.01.002	http://dx.doi.org/10.1016/j.jacceco.2006.01.002	PROPN
gujaf-217	487	15	gusau	gusau	PROPN
gujaf-217	487	16	journal	journal	NOUN
gujaf-217	487	17	of	of	ADP
gujaf-217	487	18	accounting	accounting	NOUN
gujaf-217	487	19	and	and	CCONJ
gujaf-217	487	20	finance	finance	NOUN
gujaf-217	487	21	,	,	PUNCT
gujaf-217	487	22	vol	vol	NOUN
gujaf-217	487	23	.	.	PROPN
gujaf-217	487	24	4	4	NUM
gujaf-217	487	25	,	,	PUNCT
gujaf-217	487	26	issue	issue	NOUN
gujaf-217	487	27	1	1	NUM
gujaf-217	487	28	,	,	PUNCT
gujaf-217	487	29	april	april	PROPN
gujaf-217	487	30	,	,	PUNCT
gujaf-217	487	31	2023	2023	NUM
gujaf-217	487	32	297	297	NUM
gujaf-217	487	33	scott	scott	PROPN
gujaf-217	487	34	,	,	PUNCT
gujaf-217	487	35	d.	d.	PROPN
gujaf-217	487	36	w.	w.	PROPN
gujaf-217	487	37	(	(	PUNCT
gujaf-217	487	38	2009	2009	NUM
gujaf-217	487	39	)	)	PUNCT
gujaf-217	487	40	.	.	PUNCT
gujaf-217	488	1	sturges	sturge	NOUN
gujaf-217	488	2	'	'	PART
gujaf-217	488	3	rule	rule	NOUN
gujaf-217	488	4	.	.	PUNCT
gujaf-217	489	1	wires	wire	NOUN
gujaf-217	489	2	computational	computational	ADJ
gujaf-217	489	3	statistics	statistic	NOUN
gujaf-217	489	4	.	.	PUNCT
gujaf-217	490	1	1	1	NUM
gujaf-217	490	2	(	(	PUNCT
gujaf-217	490	3	3	3	NUM
gujaf-217	490	4	)	)	PUNCT
gujaf-217	490	5	,	,	PUNCT
gujaf-217	490	6	303	303	NUM
gujaf-217	490	7	–	–	PUNCT
gujaf-217	490	8	306	306	NUM
gujaf-217	490	9	.	.	PUNCT
gujaf-217	491	1	https://doi.org/10.1002/wics.35	https://doi.org/10.1002/wics.35	NUM
gujaf-217	491	2	shruti	shruti	PROPN
gujaf-217	491	3	,	,	PUNCT
gujaf-217	491	4	r.	r.	PROPN
gujaf-217	491	5	,	,	PUNCT
gujaf-217	491	6	&	&	CCONJ
gujaf-217	491	7	thenmozhi	thenmozhi	PROPN
gujaf-217	491	8	,	,	PUNCT
gujaf-217	491	9	m.	m.	NOUN
gujaf-217	491	10	(	(	PUNCT
gujaf-217	491	11	2023	2023	NUM
gujaf-217	491	12	)	)	PUNCT
gujaf-217	491	13	.	.	PUNCT
gujaf-217	492	1	founder	founder	NOUN
gujaf-217	492	2	ownership	ownership	NOUN
gujaf-217	492	3	and	and	CCONJ
gujaf-217	492	4	value	value	NOUN
gujaf-217	492	5	relevance	relevance	NOUN
gujaf-217	492	6	of	of	ADP
gujaf-217	492	7	ifrs	ifrs	ADJ
gujaf-217	492	8	convergence	convergence	NOUN
gujaf-217	492	9	:	:	PUNCT
gujaf-217	492	10	role	role	NOUN
gujaf-217	492	11	of	of	ADP
gujaf-217	492	12	institutional	institutional	ADJ
gujaf-217	492	13	investors	investor	NOUN
gujaf-217	492	14	.	.	PUNCT
gujaf-217	493	1	pacific	pacific	ADJ
gujaf-217	493	2	-	-	PUNCT
gujaf-217	493	3	basin	basin	NOUN
gujaf-217	493	4	finance	finance	NOUN
gujaf-217	493	5	journal	journal	NOUN
gujaf-217	493	6	,	,	PUNCT
gujaf-217	493	7	101989	101989	NUM
gujaf-217	493	8	.	.	PUNCT
gujaf-217	494	1	https://doi.org/10.1016/j.pacfin.2023.101989	https://doi.org/10.1016/j.pacfin.2023.101989	PROPN
gujaf-217	494	2	shuto	shuto	PROPN
gujaf-217	494	3	,	,	PUNCT
gujaf-217	494	4	a.	a.	PROPN
gujaf-217	494	5	&	&	CCONJ
gujaf-217	494	6	iwasaki	iwasaki	PROPN
gujaf-217	494	7	,	,	PUNCT
gujaf-217	494	8	t.	t.	PROPN
gujaf-217	494	9	(	(	PUNCT
gujaf-217	494	10	2015	2015	NUM
gujaf-217	494	11	)	)	PUNCT
gujaf-217	494	12	.	.	PUNCT
gujaf-217	495	1	the	the	DET
gujaf-217	495	2	effect	effect	NOUN
gujaf-217	495	3	of	of	ADP
gujaf-217	495	4	institutional	institutional	ADJ
gujaf-217	495	5	factors	factor	NOUN
gujaf-217	495	6	on	on	ADP
gujaf-217	495	7	discontinuities	discontinuity	NOUN
gujaf-217	495	8	in	in	ADP
gujaf-217	495	9	earnings	earning	NOUN
gujaf-217	495	10	distribution	distribution	NOUN
gujaf-217	495	11	:	:	PUNCT
gujaf-217	495	12	public	public	ADJ
gujaf-217	495	13	versus	versus	ADP
gujaf-217	495	14	private	private	ADJ
gujaf-217	495	15	firms	firm	NOUN
gujaf-217	495	16	in	in	ADP
gujaf-217	495	17	japan	japan	PROPN
gujaf-217	495	18	.	.	PUNCT
gujaf-217	496	1	journal	journal	PROPN
gujaf-217	496	2	of	of	ADP
gujaf-217	496	3	accounting	accounting	NOUN
gujaf-217	496	4	audit	audit	NOUN
gujaf-217	496	5	.	.	PUNCT
gujaf-217	497	1	finance	finance	NOUN
gujaf-217	497	2	25	25	NUM
gujaf-217	497	3	,	,	PUNCT
gujaf-217	497	4	283–317	283–317	NUM
gujaf-217	497	5	.	.	PUNCT
gujaf-217	498	1	https://doi.org/10.1177/0148558x14544504	https://doi.org/10.1177/0148558x14544504	PROPN
gujaf-217	498	2	takeuchi	takeuchi	PROPN
gujaf-217	498	3	,	,	PUNCT
gujaf-217	498	4	y.	y.	PROPN
gujaf-217	498	5	(	(	PUNCT
gujaf-217	498	6	2004	2004	NUM
gujaf-217	498	7	)	)	PUNCT
gujaf-217	498	8	.	.	PUNCT
gujaf-217	499	1	on	on	ADP
gujaf-217	499	2	a	a	DET
gujaf-217	499	3	statistical	statistical	ADJ
gujaf-217	499	4	method	method	NOUN
gujaf-217	499	5	to	to	PART
gujaf-217	499	6	detect	detect	VERB
gujaf-217	499	7	discontinuity	discontinuity	NOUN
gujaf-217	499	8	in	in	ADP
gujaf-217	499	9	the	the	DET
gujaf-217	499	10	distribution	distribution	NOUN
gujaf-217	499	11	function	function	NOUN
gujaf-217	499	12	of	of	ADP
gujaf-217	499	13	reported	report	VERB
gujaf-217	499	14	earnings	earning	NOUN
gujaf-217	499	15	,	,	PUNCT
gujaf-217	499	16	mathematics	mathematic	NOUN
gujaf-217	499	17	and	and	CCONJ
gujaf-217	499	18	computers	computer	NOUN
gujaf-217	499	19	in	in	ADP
gujaf-217	499	20	simulation	simulation	NOUN
gujaf-217	499	21	,	,	PUNCT
gujaf-217	499	22	64(1	64(1	NUM
gujaf-217	499	23	)	)	PUNCT
gujaf-217	499	24	,	,	PUNCT
gujaf-217	499	25	103	103	NUM
gujaf-217	499	26	-	-	SYM
gujaf-217	499	27	111	111	NUM
gujaf-217	499	28	,	,	PUNCT
gujaf-217	499	29	https://doi.org/10.1016/s0378-4754(03)00124-1	https://doi.org/10.1016/s0378-4754(03)00124-1	PROPN
gujaf-217	499	30	trimble	trimble	PROPN
gujaf-217	499	31	,	,	PUNCT
gujaf-217	499	32	m.	m.	NOUN
gujaf-217	499	33	(	(	PUNCT
gujaf-217	499	34	2018	2018	NUM
gujaf-217	499	35	)	)	PUNCT
gujaf-217	499	36	.	.	PUNCT
gujaf-217	500	1	a	a	DET
gujaf-217	500	2	reinvestigation	reinvestigation	NOUN
gujaf-217	500	3	into	into	ADP
gujaf-217	500	4	accounting	accounting	NOUN
gujaf-217	500	5	quality	quality	NOUN
gujaf-217	500	6	following	follow	VERB
gujaf-217	500	7	global	global	ADJ
gujaf-217	500	8	ifrs	ifrs	PROPN
gujaf-217	500	9	adoption	adoption	NOUN
gujaf-217	500	10	:	:	PUNCT
gujaf-217	500	11	evidence	evidence	NOUN
gujaf-217	500	12	via	via	ADP
gujaf-217	500	13	earnings	earning	NOUN
gujaf-217	500	14	distributions	distribution	NOUN
gujaf-217	500	15	.	.	PUNCT
gujaf-217	501	1	journal	journal	NOUN
gujaf-217	501	2	of	of	ADP
gujaf-217	501	3	international	international	ADJ
gujaf-217	501	4	accounting	accounting	NOUN
gujaf-217	501	5	,	,	PUNCT
gujaf-217	501	6	auditing	auditing	NOUN
gujaf-217	501	7	and	and	CCONJ
gujaf-217	501	8	taxation	taxation	NOUN
gujaf-217	501	9	,	,	PUNCT
gujaf-217	501	10	33(c	33(c	NUM
gujaf-217	501	11	)	)	PUNCT
gujaf-217	501	12	,	,	PUNCT
gujaf-217	501	13	18	18	NUM
gujaf-217	501	14	-	-	SYM
gujaf-217	501	15	39	39	NUM
gujaf-217	501	16	.	.	PUNCT
gujaf-217	502	1	http://dx.doi.org/10.1016/j.intaccaudtax.2018.09.001	http://dx.doi.org/10.1016/j.intaccaudtax.2018.09.001	NOUN
gujaf-217	502	2	ugrin	ugrin	NOUN
gujaf-217	502	3	,	,	PUNCT
gujaf-217	502	4	c.	c.	PROPN
gujaf-217	502	5	j.	j.	PROPN
gujaf-217	502	6	,	,	PUNCT
gujaf-217	502	7	mason	mason	PROPN
gujaf-217	502	8	,	,	PUNCT
gujaf-217	502	9	t.	t.	PROPN
gujaf-217	502	10	w.	w.	PROPN
gujaf-217	502	11	,	,	PUNCT
gujaf-217	502	12	&	&	CCONJ
gujaf-217	502	13	emley	emley	PROPN
gujaf-217	502	14	,	,	PUNCT
gujaf-217	502	15	a.	a.	NOUN
gujaf-217	502	16	,	,	PUNCT
gujaf-217	502	17	(	(	PUNCT
gujaf-217	502	18	2017	2017	NUM
gujaf-217	502	19	)	)	PUNCT
gujaf-217	502	20	.	.	PUNCT
gujaf-217	503	1	culture	culture	NOUN
gujaf-217	503	2	's	's	PART
gujaf-217	503	3	consequence	consequence	NOUN
gujaf-217	503	4	:	:	PUNCT
gujaf-217	503	5	the	the	DET
gujaf-217	503	6	relationship	relationship	NOUN
gujaf-217	503	7	between	between	ADP
gujaf-217	503	8	income	income	NOUN
gujaf-217	503	9	-	-	PUNCT
gujaf-217	503	10	increasing	increase	VERB
gujaf-217	503	11	earnings	earning	NOUN
gujaf-217	503	12	management	management	NOUN
gujaf-217	503	13	and	and	CCONJ
gujaf-217	503	14	ias	ias	PROPN
gujaf-217	503	15	/	/	SYM
gujaf-217	503	16	ifrs	ifrs	PROPN
gujaf-217	503	17	adoption	adoption	NOUN
gujaf-217	503	18	across	across	ADP
gujaf-217	503	19	cultures	culture	NOUN
gujaf-217	503	20	.	.	PUNCT
gujaf-217	504	1	journal	journal	NOUN
gujaf-217	504	2	of	of	ADP
gujaf-217	504	3	advances	advance	NOUN
gujaf-217	504	4	in	in	ADP
gujaf-217	504	5	accounting	accounting	NOUN
gujaf-217	504	6	.	.	PUNCT
gujaf-217	505	1	http://dx.doi.org/10.1016/j.adiac.2017.04.004	http://dx.doi.org/10.1016/j.adiac.2017.04.004	NOUN
gujaf-217	505	2	https://doi.org/10.1002/wics.35	https://doi.org/10.1002/wics.35	PUNCT
gujaf-217	506	1	https://www.sciencedirect.com/journal/pacific-basin-finance-journal	https://www.sciencedirect.com/journal/pacific-basin-finance-journal	ADV
gujaf-217	506	2	https://doi.org/10.1016/j.pacfin.2023.101989	https://doi.org/10.1016/j.pacfin.2023.101989	ADJ
gujaf-217	506	3	https://doi.org/10.1177/0148558x14544504	https://doi.org/10.1177/0148558x14544504	INTJ
gujaf-217	506	4	https://doi.org/10.1016/s0378-4754(03)00124-1	https://doi.org/10.1016/s0378-4754(03)00124-1	VERB
gujaf-217	506	5	http://dx.doi.org/10.1016/j.intaccaudtax.2018.09.001	http://dx.doi.org/10.1016/j.intaccaudtax.2018.09.001	PROPN
gujaf-217	506	6	http://dx.doi.org/10.1016/j.adiac.2017.04.004	http://dx.doi.org/10.1016/j.adiac.2017.04.004	PROPN