id	sid	tid	token	lemma	pos
hassl-836	1	1	12	12	NUM
hassl-836	1	2	©	©	PROPN
hassl-836	1	3	2020	2020	NUM
hassl-836	1	4	conscientia	conscientia	PROPN
hassl-836	1	5	beam	beam	PROPN
hassl-836	1	6	.	.	PUNCT
hassl-836	2	1	all	all	DET
hassl-836	2	2	rights	right	NOUN
hassl-836	2	3	reserved	reserve	VERB
hassl-836	2	4	.	.	PUNCT
hassl-836	3	1	creative	creative	ADJ
hassl-836	3	2	accounting	accounting	NOUN
hassl-836	3	3	and	and	CCONJ
hassl-836	3	4	financial	financial	ADJ
hassl-836	3	5	performance	performance	NOUN
hassl-836	3	6	of	of	ADP
hassl-836	3	7	public	public	ADJ
hassl-836	3	8	listed	list	VERB
hassl-836	3	9	companies	company	NOUN
hassl-836	3	10	in	in	ADP
hassl-836	3	11	malaysia	malaysia	PROPN
hassl-836	3	12	mazurina	mazurina	PROPN
hassl-836	3	13	mohd	mohd	PROPN
hassl-836	3	14	ali1	ali1	PROPN
hassl-836	3	15	+	+	CCONJ
hassl-836	3	16	noor	noor	PROPN
hassl-836	3	17	hasniza	hasniza	PROPN
hassl-836	3	18	haron2	haron2	PROPN
hassl-836	3	19	nur	nur	VERB
hassl-836	3	20	ain	ain	NOUN
hassl-836	3	21	othman3	othman3	NOUN
hassl-836	3	22	suhaily	suhaily	ADV
hassl-836	3	23	hasnan4	hasnan4	VERB
hassl-836	3	24	1,2,3,4faculty	1,2,3,4faculty	NUM
hassl-836	3	25	of	of	ADP
hassl-836	3	26	accountancy	accountancy	NOUN
hassl-836	3	27	,	,	PUNCT
hassl-836	3	28	universiti	universiti	PROPN
hassl-836	3	29	teknologi	teknologi	PROPN
hassl-836	3	30	mara	mara	PROPN
hassl-836	3	31	selangor	selangor	PROPN
hassl-836	3	32	,	,	PUNCT
hassl-836	3	33	kampus	kampus	PROPN
hassl-836	3	34	puncak	puncak	PROPN
hassl-836	3	35	alam	alam	PROPN
hassl-836	3	36	,	,	PUNCT
hassl-836	3	37	selangor	selangor	PROPN
hassl-836	3	38	,	,	PUNCT
hassl-836	3	39	malaysia	malaysia	PROPN
hassl-836	3	40	.	.	PUNCT
hassl-836	4	1	(	(	PUNCT
hassl-836	4	2	+	+	CCONJ
hassl-836	4	3	corresponding	correspond	VERB
hassl-836	4	4	author	author	NOUN
hassl-836	4	5	)	)	PUNCT
hassl-836	4	6	abstract	abstract	ADJ
hassl-836	4	7	article	article	NOUN
hassl-836	4	8	history	history	NOUN
hassl-836	4	9	received	receive	VERB
hassl-836	4	10	:	:	PUNCT
hassl-836	4	11	24	24	NUM
hassl-836	4	12	september	september	PROPN
hassl-836	4	13	2019	2019	NUM
hassl-836	4	14	revised	revise	VERB
hassl-836	4	15	:	:	PUNCT
hassl-836	4	16	29	29	NUM
hassl-836	4	17	october	october	NOUN
hassl-836	4	18	2019	2019	NUM
hassl-836	4	19	accepted	accept	VERB
hassl-836	4	20	:	:	PUNCT
hassl-836	4	21	4	4	NUM
hassl-836	4	22	december	december	NOUN
hassl-836	4	23	2019	2019	NUM
hassl-836	4	24	published	publish	VERB
hassl-836	4	25	:	:	PUNCT
hassl-836	4	26	27	27	NUM
hassl-836	4	27	january	january	NOUN
hassl-836	4	28	2020	2020	NUM
hassl-836	4	29	keywords	keyword	VERB
hassl-836	4	30	creative	creative	ADJ
hassl-836	4	31	accounting	account	VERB
hassl-836	4	32	corporate	corporate	ADJ
hassl-836	4	33	failure	failure	NOUN
hassl-836	4	34	financial	financial	ADJ
hassl-836	4	35	performance	performance	NOUN
hassl-836	4	36	tax	tax	NOUN
hassl-836	4	37	avoidance	avoidance	NOUN
hassl-836	4	38	income	income	NOUN
hassl-836	4	39	smoothing	smooth	VERB
hassl-836	4	40	malaysia	malaysia	PROPN
hassl-836	4	41	.	.	PUNCT
hassl-836	5	1	worldwide	worldwide	ADJ
hassl-836	5	2	corporate	corporate	ADJ
hassl-836	5	3	failure	failure	NOUN
hassl-836	5	4	has	have	AUX
hassl-836	5	5	become	become	VERB
hassl-836	5	6	one	one	NUM
hassl-836	5	7	of	of	ADP
hassl-836	5	8	major	major	ADJ
hassl-836	5	9	issues	issue	NOUN
hassl-836	5	10	discussed	discuss	VERB
hassl-836	5	11	related	relate	VERB
hassl-836	5	12	to	to	ADP
hassl-836	5	13	excessive	excessive	ADJ
hassl-836	5	14	practice	practice	NOUN
hassl-836	5	15	of	of	ADP
hassl-836	5	16	creative	creative	ADJ
hassl-836	5	17	accounting	accounting	NOUN
hassl-836	5	18	.	.	PUNCT
hassl-836	6	1	creative	creative	ADJ
hassl-836	6	2	accounting	accounting	NOUN
hassl-836	6	3	is	be	AUX
hassl-836	6	4	conducted	conduct	VERB
hassl-836	6	5	with	with	ADP
hassl-836	6	6	the	the	DET
hassl-836	6	7	intention	intention	NOUN
hassl-836	6	8	to	to	PART
hassl-836	6	9	indicate	indicate	VERB
hassl-836	6	10	company	company	NOUN
hassl-836	6	11	performance	performance	NOUN
hassl-836	6	12	aligned	align	VERB
hassl-836	6	13	with	with	ADP
hassl-836	6	14	the	the	DET
hassl-836	6	15	companies	company	NOUN
hassl-836	6	16	’	'	PUNCT
hassl-836	6	17	objective	objective	NOUN
hassl-836	6	18	.	.	PUNCT
hassl-836	7	1	this	this	DET
hassl-836	7	2	empirical	empirical	ADJ
hassl-836	7	3	study	study	NOUN
hassl-836	7	4	is	be	AUX
hassl-836	7	5	conducted	conduct	VERB
hassl-836	7	6	with	with	ADP
hassl-836	7	7	an	an	DET
hassl-836	7	8	objective	objective	NOUN
hassl-836	7	9	to	to	PART
hassl-836	7	10	examine	examine	VERB
hassl-836	7	11	the	the	DET
hassl-836	7	12	relationship	relationship	NOUN
hassl-836	7	13	of	of	ADP
hassl-836	7	14	creative	creative	ADJ
hassl-836	7	15	accounting	accounting	NOUN
hassl-836	7	16	practices	practice	NOUN
hassl-836	7	17	(	(	PUNCT
hassl-836	7	18	proxied	proxie	VERB
hassl-836	7	19	by	by	ADP
hassl-836	7	20	income	income	NOUN
hassl-836	7	21	smoothing	smoothing	NOUN
hassl-836	7	22	and	and	CCONJ
hassl-836	7	23	tax	tax	NOUN
hassl-836	7	24	avoidance	avoidance	NOUN
hassl-836	7	25	)	)	PUNCT
hassl-836	7	26	and	and	CCONJ
hassl-836	7	27	the	the	DET
hassl-836	7	28	impact	impact	NOUN
hassl-836	7	29	of	of	ADP
hassl-836	7	30	financial	financial	ADJ
hassl-836	7	31	performance	performance	NOUN
hassl-836	7	32	(	(	PUNCT
hassl-836	7	33	measured	measure	VERB
hassl-836	7	34	using	use	VERB
hassl-836	7	35	return	return	NOUN
hassl-836	7	36	on	on	ADP
hassl-836	7	37	assets	asset	NOUN
hassl-836	7	38	)	)	PUNCT
hassl-836	7	39	of	of	ADP
hassl-836	7	40	malaysian	malaysian	ADJ
hassl-836	7	41	public	public	ADJ
hassl-836	7	42	listed	list	VERB
hassl-836	7	43	companies	company	NOUN
hassl-836	7	44	.	.	PUNCT
hassl-836	8	1	income	income	NOUN
hassl-836	8	2	smoothing	smoothing	NOUN
hassl-836	8	3	and	and	CCONJ
hassl-836	8	4	tax	tax	NOUN
hassl-836	8	5	avoidance	avoidance	NOUN
hassl-836	8	6	are	be	AUX
hassl-836	8	7	some	some	PRON
hassl-836	8	8	of	of	ADP
hassl-836	8	9	the	the	DET
hassl-836	8	10	important	important	ADJ
hassl-836	8	11	elements	element	NOUN
hassl-836	8	12	being	be	AUX
hassl-836	8	13	discussed	discuss	VERB
hassl-836	8	14	together	together	ADV
hassl-836	8	15	with	with	ADP
hassl-836	8	16	creative	creative	ADJ
hassl-836	8	17	accounting	accounting	NOUN
hassl-836	8	18	practices	practice	NOUN
hassl-836	8	19	and	and	CCONJ
hassl-836	8	20	financial	financial	ADJ
hassl-836	8	21	performance	performance	NOUN
hassl-836	8	22	.	.	PUNCT
hassl-836	9	1	using	use	VERB
hassl-836	9	2	409	409	NUM
hassl-836	9	3	public	public	ADJ
hassl-836	9	4	listed	list	VERB
hassl-836	9	5	companies	company	NOUN
hassl-836	9	6	on	on	ADP
hassl-836	9	7	bursa	bursa	PROPN
hassl-836	9	8	malaysia	malaysia	PROPN
hassl-836	9	9	,	,	PUNCT
hassl-836	9	10	secondary	secondary	ADJ
hassl-836	9	11	data	datum	NOUN
hassl-836	9	12	was	be	AUX
hassl-836	9	13	collected	collect	VERB
hassl-836	9	14	from	from	ADP
hassl-836	9	15	data	datum	NOUN
hassl-836	9	16	stream	stream	NOUN
hassl-836	9	17	and	and	CCONJ
hassl-836	9	18	from	from	ADP
hassl-836	9	19	the	the	DET
hassl-836	9	20	information	information	NOUN
hassl-836	9	21	disclosed	disclose	VERB
hassl-836	9	22	in	in	ADP
hassl-836	9	23	the	the	DET
hassl-836	9	24	website	website	NOUN
hassl-836	9	25	of	of	ADP
hassl-836	9	26	the	the	DET
hassl-836	9	27	sampled	sample	VERB
hassl-836	9	28	public	public	ADJ
hassl-836	9	29	listed	list	VERB
hassl-836	9	30	companies	company	NOUN
hassl-836	9	31	.	.	PUNCT
hassl-836	10	1	agency	agency	NOUN
hassl-836	10	2	theory	theory	NOUN
hassl-836	10	3	is	be	AUX
hassl-836	10	4	used	use	VERB
hassl-836	10	5	to	to	PART
hassl-836	10	6	support	support	VERB
hassl-836	10	7	the	the	DET
hassl-836	10	8	analysis	analysis	NOUN
hassl-836	10	9	and	and	CCONJ
hassl-836	10	10	results	result	NOUN
hassl-836	10	11	of	of	ADP
hassl-836	10	12	the	the	DET
hassl-836	10	13	research	research	NOUN
hassl-836	10	14	.	.	PUNCT
hassl-836	11	1	descriptive	descriptive	ADJ
hassl-836	11	2	and	and	CCONJ
hassl-836	11	3	inferential	inferential	ADJ
hassl-836	11	4	analyses	analysis	NOUN
hassl-836	11	5	were	be	AUX
hassl-836	11	6	performed	perform	VERB
hassl-836	11	7	by	by	ADP
hassl-836	11	8	using	use	VERB
hassl-836	11	9	statistical	statistical	ADJ
hassl-836	11	10	package	package	NOUN
hassl-836	11	11	for	for	ADP
hassl-836	11	12	social	social	ADJ
hassl-836	11	13	sciences	science	NOUN
hassl-836	11	14	software	software	NOUN
hassl-836	11	15	(	(	PUNCT
hassl-836	11	16	spss	spss	PROPN
hassl-836	11	17	)	)	PUNCT
hassl-836	11	18	to	to	PART
hassl-836	11	19	test	test	VERB
hassl-836	11	20	variables	variable	NOUN
hassl-836	11	21	under	under	ADP
hassl-836	11	22	study	study	NOUN
hassl-836	11	23	.	.	PUNCT
hassl-836	12	1	the	the	DET
hassl-836	12	2	result	result	NOUN
hassl-836	12	3	indicates	indicate	VERB
hassl-836	12	4	that	that	SCONJ
hassl-836	12	5	income	income	NOUN
hassl-836	12	6	smoothing	smoothing	NOUN
hassl-836	12	7	does	do	AUX
hassl-836	12	8	influence	influence	VERB
hassl-836	12	9	the	the	DET
hassl-836	12	10	financial	financial	ADJ
hassl-836	12	11	performance	performance	NOUN
hassl-836	12	12	of	of	ADP
hassl-836	12	13	malaysian	malaysian	ADJ
hassl-836	12	14	public	public	ADJ
hassl-836	12	15	listed	list	VERB
hassl-836	12	16	companies	company	NOUN
hassl-836	12	17	.	.	PUNCT
hassl-836	13	1	the	the	DET
hassl-836	13	2	result	result	NOUN
hassl-836	13	3	of	of	ADP
hassl-836	13	4	this	this	DET
hassl-836	13	5	study	study	NOUN
hassl-836	13	6	could	could	AUX
hassl-836	13	7	benefit	benefit	VERB
hassl-836	13	8	the	the	DET
hassl-836	13	9	policy	policy	NOUN
hassl-836	13	10	maker	maker	NOUN
hassl-836	13	11	in	in	ADP
hassl-836	13	12	order	order	NOUN
hassl-836	13	13	to	to	PART
hassl-836	13	14	responsively	responsively	ADV
hassl-836	13	15	react	react	VERB
hassl-836	13	16	on	on	ADP
hassl-836	13	17	any	any	DET
hassl-836	13	18	issues	issue	NOUN
hassl-836	13	19	and	and	CCONJ
hassl-836	13	20	provides	provide	VERB
hassl-836	13	21	specific	specific	ADJ
hassl-836	13	22	guideline	guideline	NOUN
hassl-836	13	23	for	for	ADP
hassl-836	13	24	the	the	DET
hassl-836	13	25	companies	company	NOUN
hassl-836	13	26	in	in	ADP
hassl-836	13	27	applying	apply	VERB
hassl-836	13	28	certain	certain	ADJ
hassl-836	13	29	judgment	judgment	NOUN
hassl-836	13	30	by	by	ADP
hassl-836	13	31	referring	refer	VERB
hassl-836	13	32	to	to	ADP
hassl-836	13	33	the	the	DET
hassl-836	13	34	accounting	accounting	NOUN
hassl-836	13	35	standard	standard	NOUN
hassl-836	13	36	.	.	PUNCT
hassl-836	14	1	contribution	contribution	NOUN
hassl-836	14	2	/	/	SYM
hassl-836	14	3	originality	originality	NOUN
hassl-836	14	4	:	:	PUNCT
hassl-836	14	5	this	this	DET
hassl-836	14	6	study	study	NOUN
hassl-836	14	7	contributes	contribute	VERB
hassl-836	14	8	in	in	ADP
hassl-836	14	9	the	the	DET
hassl-836	14	10	existing	exist	VERB
hassl-836	14	11	literature	literature	NOUN
hassl-836	14	12	on	on	ADP
hassl-836	14	13	the	the	DET
hassl-836	14	14	influence	influence	NOUN
hassl-836	14	15	of	of	ADP
hassl-836	14	16	creative	creative	ADJ
hassl-836	14	17	accounting	accounting	NOUN
hassl-836	14	18	proxied	proxie	VERB
hassl-836	14	19	by	by	ADP
hassl-836	14	20	income	income	NOUN
hassl-836	14	21	smoothing	smoothing	NOUN
hassl-836	14	22	towards	towards	ADP
hassl-836	14	23	firm	firm	ADJ
hassl-836	14	24	performance	performance	NOUN
hassl-836	14	25	.	.	PUNCT
hassl-836	15	1	this	this	DET
hassl-836	15	2	study	study	NOUN
hassl-836	15	3	could	could	AUX
hassl-836	15	4	benefit	benefit	VERB
hassl-836	15	5	policy	policy	NOUN
hassl-836	15	6	makers	maker	NOUN
hassl-836	15	7	in	in	ADP
hassl-836	15	8	order	order	NOUN
hassl-836	15	9	to	to	PART
hassl-836	15	10	identify	identify	VERB
hassl-836	15	11	the	the	DET
hassl-836	15	12	key	key	ADJ
hassl-836	15	13	area	area	NOUN
hassl-836	15	14	of	of	ADP
hassl-836	15	15	their	their	PRON
hassl-836	15	16	problems	problem	NOUN
hassl-836	15	17	or	or	CCONJ
hassl-836	15	18	issues	issue	NOUN
hassl-836	15	19	to	to	PART
hassl-836	15	20	amend	amend	VERB
hassl-836	15	21	or	or	CCONJ
hassl-836	15	22	implement	implement	VERB
hassl-836	15	23	the	the	DET
hassl-836	15	24	current	current	ADJ
hassl-836	15	25	policy	policy	NOUN
hassl-836	15	26	with	with	ADP
hassl-836	15	27	regards	regard	NOUN
hassl-836	15	28	to	to	ADP
hassl-836	15	29	creative	creative	ADJ
hassl-836	15	30	accounting	accounting	NOUN
hassl-836	15	31	.	.	PUNCT
hassl-836	16	1	1	1	X
hassl-836	16	2	.	.	X
hassl-836	16	3	introduction	introduction	NOUN
hassl-836	16	4	creative	creative	ADJ
hassl-836	16	5	accounting	accounting	NOUN
hassl-836	16	6	is	be	AUX
hassl-836	16	7	a	a	DET
hassl-836	16	8	systematic	systematic	ADJ
hassl-836	16	9	perversion	perversion	NOUN
hassl-836	16	10	of	of	ADP
hassl-836	16	11	returns	return	NOUN
hassl-836	16	12	and	and	CCONJ
hassl-836	16	13	properties	property	NOUN
hassl-836	16	14	of	of	ADP
hassl-836	16	15	companies	company	NOUN
hassl-836	16	16	.	.	PUNCT
hassl-836	17	1	the	the	DET
hassl-836	17	2	practice	practice	NOUN
hassl-836	17	3	can	can	AUX
hassl-836	17	4	be	be	AUX
hassl-836	17	5	considered	consider	VERB
hassl-836	17	6	legal	legal	ADJ
hassl-836	17	7	or	or	CCONJ
hassl-836	17	8	illegal	illegal	ADJ
hassl-836	17	9	depending	depend	VERB
hassl-836	17	10	on	on	ADP
hassl-836	17	11	its	its	PRON
hassl-836	17	12	purpose	purpose	NOUN
hassl-836	17	13	.	.	PUNCT
hassl-836	18	1	creative	creative	ADJ
hassl-836	18	2	accounting	accounting	NOUN
hassl-836	18	3	is	be	AUX
hassl-836	18	4	also	also	ADV
hassl-836	18	5	defines	define	NOUN
hassl-836	18	6	as	as	ADP
hassl-836	18	7	a	a	DET
hassl-836	18	8	method	method	NOUN
hassl-836	18	9	that	that	PRON
hassl-836	18	10	complied	comply	VERB
hassl-836	18	11	with	with	ADP
hassl-836	18	12	accounting	accounting	NOUN
hassl-836	18	13	standards	standard	NOUN
hassl-836	18	14	but	but	CCONJ
hassl-836	18	15	may	may	AUX
hassl-836	18	16	deviate	deviate	VERB
hassl-836	18	17	from	from	ADP
hassl-836	18	18	the	the	DET
hassl-836	18	19	spirit	spirit	NOUN
hassl-836	18	20	of	of	ADP
hassl-836	18	21	the	the	DET
hassl-836	18	22	regulation	regulation	NOUN
hassl-836	18	23	due	due	ADP
hassl-836	18	24	to	to	ADP
hassl-836	18	25	certain	certain	ADJ
hassl-836	18	26	circumstances	circumstance	NOUN
hassl-836	18	27	and	and	CCONJ
hassl-836	18	28	factors	factor	NOUN
hassl-836	18	29	.	.	PUNCT
hassl-836	19	1	creative	creative	ADJ
hassl-836	19	2	accounting	accounting	NOUN
hassl-836	19	3	could	could	AUX
hassl-836	19	4	be	be	AUX
hassl-836	19	5	distinguished	distinguish	VERB
hassl-836	19	6	by	by	ADP
hassl-836	19	7	examining	examine	VERB
hassl-836	19	8	certain	certain	ADJ
hassl-836	19	9	characteristics	characteristic	NOUN
hassl-836	19	10	which	which	PRON
hassl-836	19	11	include	include	VERB
hassl-836	19	12	excessive	excessive	ADJ
hassl-836	19	13	complications	complication	NOUN
hassl-836	19	14	of	of	ADP
hassl-836	19	15	ways	way	NOUN
hassl-836	19	16	in	in	ADP
hassl-836	19	17	characterising	characterise	VERB
hassl-836	19	18	revenue	revenue	NOUN
hassl-836	19	19	,	,	PUNCT
hassl-836	19	20	expenses	expense	NOUN
hassl-836	19	21	,	,	PUNCT
hassl-836	19	22	non	non	ADJ
hassl-836	19	23	-	-	ADJ
hassl-836	19	24	current	current	ADJ
hassl-836	19	25	assets	asset	NOUN
hassl-836	19	26	,	,	PUNCT
hassl-836	19	27	current	current	ADJ
hassl-836	19	28	assets	asset	NOUN
hassl-836	19	29	,	,	PUNCT
hassl-836	19	30	equities	equity	NOUN
hassl-836	19	31	or	or	CCONJ
hassl-836	19	32	liabilities	liability	NOUN
hassl-836	19	33	with	with	ADP
hassl-836	19	34	underlying	underlie	VERB
hassl-836	19	35	purposes	purpose	NOUN
hassl-836	19	36	to	to	PART
hassl-836	19	37	stimulate	stimulate	VERB
hassl-836	19	38	users	user	NOUN
hassl-836	19	39	’	'	PUNCT
hassl-836	19	40	interpretations	interpretation	NOUN
hassl-836	19	41	on	on	ADP
hassl-836	19	42	the	the	DET
hassl-836	19	43	performance	performance	NOUN
hassl-836	19	44	of	of	ADP
hassl-836	19	45	the	the	DET
hassl-836	19	46	company	company	NOUN
hassl-836	19	47	.	.	PUNCT
hassl-836	20	1	information	information	NOUN
hassl-836	20	2	humanities	humanity	NOUN
hassl-836	20	3	and	and	CCONJ
hassl-836	20	4	social	social	ADJ
hassl-836	20	5	sciences	science	NOUN
hassl-836	20	6	letters	letter	NOUN
hassl-836	20	7	2020	2020	NUM
hassl-836	20	8	vol	vol	NOUN
hassl-836	20	9	.	.	PROPN
hassl-836	20	10	8	8	NUM
hassl-836	20	11	,	,	PUNCT
hassl-836	20	12	no	no	INTJ
hassl-836	20	13	.	.	NOUN
hassl-836	20	14	1	1	NUM
hassl-836	20	15	,	,	PUNCT
hassl-836	20	16	pp	pp	ADJ
hassl-836	20	17	.	.	PUNCT
hassl-836	21	1	12	12	NUM
hassl-836	21	2	-	-	SYM
hassl-836	21	3	22	22	NUM
hassl-836	21	4	.	.	PUNCT
hassl-836	22	1	issn(e	issn(e	INTJ
hassl-836	22	2	):	):	PUNCT
hassl-836	22	3	2312	2312	NUM
hassl-836	22	4	-	-	SYM
hassl-836	22	5	4318	4318	NUM
hassl-836	22	6	issn(p	issn(p	NUM
hassl-836	22	7	):	):	PUNCT
hassl-836	22	8	2312	2312	NUM
hassl-836	22	9	-	-	SYM
hassl-836	22	10	5659	5659	NUM
hassl-836	22	11	doi	doi	NOUN
hassl-836	22	12	:	:	PUNCT
hassl-836	22	13	10.18488	10.18488	NUM
hassl-836	22	14	/	/	SYM
hassl-836	22	15	journal.73.2020.81.12.22	journal.73.2020.81.12.22	PROPN
hassl-836	23	1	©	©	PROPN
hassl-836	23	2	2020	2020	NUM
hassl-836	23	3	conscientia	conscientia	PROPN
hassl-836	23	4	beam	beam	PROPN
hassl-836	23	5	.	.	PUNCT
hassl-836	24	1	all	all	DET
hassl-836	24	2	rights	right	NOUN
hassl-836	24	3	reserved	reserve	VERB
hassl-836	24	4	.	.	PUNCT
hassl-836	25	1	https://orcid.org/0000-0002-2877-3414	https://orcid.org/0000-0002-2877-3414	DET
hassl-836	25	2	https://orcid.org/0000-0001-5046-3802	https://orcid.org/0000-0001-5046-3802	NOUN
hassl-836	25	3	https://orcid.org/0000-0002-5463-6819	https://orcid.org/0000-0002-5463-6819	NOUN
hassl-836	25	4	https://orcid.org/0000-0002-6050-8741	https://orcid.org/0000-0002-6050-8741	NOUN
hassl-836	25	5	https://www.doi.org/10.18488/journal.73.2020.81.12.22	https://www.doi.org/10.18488/journal.73.2020.81.12.22	DET
hassl-836	25	6	humanities	humanity	NOUN
hassl-836	25	7	and	and	CCONJ
hassl-836	25	8	social	social	ADJ
hassl-836	25	9	sciences	science	NOUN
hassl-836	25	10	letters	letter	NOUN
hassl-836	25	11	,	,	PUNCT
hassl-836	25	12	2020	2020	NUM
hassl-836	25	13	,	,	PUNCT
hassl-836	25	14	8(1	8(1	NOUN
hassl-836	25	15	):	):	PUNCT
hassl-836	25	16	12	12	NUM
hassl-836	25	17	-	-	SYM
hassl-836	25	18	22	22	NUM
hassl-836	25	19	13	13	NUM
hassl-836	25	20	©	©	PROPN
hassl-836	25	21	2020	2020	NUM
hassl-836	25	22	conscientia	conscientia	PROPN
hassl-836	25	23	beam	beam	PROPN
hassl-836	25	24	.	.	PUNCT
hassl-836	26	1	all	all	DET
hassl-836	26	2	rights	right	NOUN
hassl-836	26	3	reserved	reserve	VERB
hassl-836	26	4	.	.	PUNCT
hassl-836	26	5	presented	present	VERB
hassl-836	26	6	in	in	ADP
hassl-836	26	7	financial	financial	ADJ
hassl-836	26	8	statement	statement	NOUN
hassl-836	26	9	is	be	AUX
hassl-836	26	10	manipulated	manipulate	VERB
hassl-836	26	11	to	to	PART
hassl-836	26	12	influence	influence	VERB
hassl-836	26	13	the	the	DET
hassl-836	26	14	stakeholder	stakeholder	NOUN
hassl-836	26	15	perception	perception	NOUN
hassl-836	26	16	on	on	ADP
hassl-836	26	17	company	company	NOUN
hassl-836	26	18	performance	performance	NOUN
hassl-836	26	19	.	.	PUNCT
hassl-836	27	1	however	however	ADV
hassl-836	27	2	,	,	PUNCT
hassl-836	27	3	one	one	PRON
hassl-836	27	4	may	may	AUX
hassl-836	27	5	pose	pose	VERB
hassl-836	27	6	a	a	DET
hassl-836	27	7	question	question	NOUN
hassl-836	27	8	whether	whether	SCONJ
hassl-836	27	9	creative	creative	ADJ
hassl-836	27	10	accounting	accounting	NOUN
hassl-836	27	11	is	be	AUX
hassl-836	27	12	legal	legal	ADJ
hassl-836	27	13	.	.	PUNCT
hassl-836	28	1	a	a	DET
hassl-836	28	2	group	group	NOUN
hassl-836	28	3	of	of	ADP
hassl-836	28	4	studies	study	NOUN
hassl-836	28	5	had	have	AUX
hassl-836	28	6	supported	support	VERB
hassl-836	28	7	the	the	DET
hassl-836	28	8	need	need	NOUN
hassl-836	28	9	for	for	ADP
hassl-836	28	10	creative	creative	ADJ
hassl-836	28	11	accounting	accounting	NOUN
hassl-836	28	12	.	.	PUNCT
hassl-836	29	1	these	these	DET
hassl-836	29	2	studies	study	NOUN
hassl-836	29	3	opined	opine	VERB
hassl-836	29	4	that	that	SCONJ
hassl-836	29	5	creative	creative	ADJ
hassl-836	29	6	accounting	accounting	NOUN
hassl-836	29	7	is	be	AUX
hassl-836	29	8	related	relate	VERB
hassl-836	29	9	to	to	ADP
hassl-836	29	10	the	the	DET
hassl-836	29	11	introduction	introduction	NOUN
hassl-836	29	12	of	of	ADP
hassl-836	29	13	new	new	ADJ
hassl-836	29	14	ideas	idea	NOUN
hassl-836	29	15	and	and	CCONJ
hassl-836	29	16	modern	modern	ADJ
hassl-836	29	17	techniques	technique	NOUN
hassl-836	29	18	of	of	ADP
hassl-836	29	19	financial	financial	ADJ
hassl-836	29	20	reporting	reporting	NOUN
hassl-836	29	21	with	with	ADP
hassl-836	29	22	the	the	DET
hassl-836	29	23	aim	aim	NOUN
hassl-836	29	24	to	to	PART
hassl-836	29	25	improve	improve	VERB
hassl-836	29	26	company	company	NOUN
hassl-836	29	27	performance	performance	NOUN
hassl-836	29	28	.	.	PUNCT
hassl-836	30	1	new	new	ADJ
hassl-836	30	2	ideas	idea	NOUN
hassl-836	30	3	and	and	CCONJ
hassl-836	30	4	modern	modern	ADJ
hassl-836	30	5	techniques	technique	NOUN
hassl-836	30	6	that	that	PRON
hassl-836	30	7	are	be	AUX
hassl-836	30	8	in	in	ADP
hassl-836	30	9	coherence	coherence	NOUN
hassl-836	30	10	with	with	ADP
hassl-836	30	11	the	the	DET
hassl-836	30	12	ethical	ethical	ADJ
hassl-836	30	13	guideline	guideline	NOUN
hassl-836	30	14	and	and	CCONJ
hassl-836	30	15	the	the	DET
hassl-836	30	16	accounting	accounting	NOUN
hassl-836	30	17	principle	principle	NOUN
hassl-836	30	18	,	,	PUNCT
hassl-836	30	19	creative	creative	ADJ
hassl-836	30	20	accounting	accounting	NOUN
hassl-836	30	21	is	be	AUX
hassl-836	30	22	allowable	allowable	ADJ
hassl-836	30	23	as	as	SCONJ
hassl-836	30	24	the	the	DET
hassl-836	30	25	mechanism	mechanism	NOUN
hassl-836	30	26	could	could	AUX
hassl-836	30	27	yield	yield	VERB
hassl-836	30	28	favourable	favourable	ADJ
hassl-836	30	29	benefits	benefit	NOUN
hassl-836	30	30	.	.	PUNCT
hassl-836	31	1	however	however	ADV
hassl-836	31	2	,	,	PUNCT
hassl-836	31	3	there	there	PRON
hassl-836	31	4	are	be	VERB
hassl-836	31	5	concerned	concern	VERB
hassl-836	31	6	that	that	SCONJ
hassl-836	31	7	flexibility	flexibility	NOUN
hassl-836	31	8	appeared	appear	VERB
hassl-836	31	9	in	in	ADP
hassl-836	31	10	creative	creative	ADJ
hassl-836	31	11	accounting	accounting	NOUN
hassl-836	31	12	may	may	AUX
hassl-836	31	13	reflect	reflect	VERB
hassl-836	31	14	that	that	SCONJ
hassl-836	31	15	accounting	accounting	NOUN
hassl-836	31	16	principles	principle	NOUN
hassl-836	31	17	negotiable	negotiable	ADJ
hassl-836	31	18	and	and	CCONJ
hassl-836	31	19	could	could	AUX
hassl-836	31	20	lead	lead	VERB
hassl-836	31	21	ethical	ethical	ADJ
hassl-836	31	22	issues	issue	NOUN
hassl-836	31	23	in	in	ADP
hassl-836	31	24	business	business	NOUN
hassl-836	31	25	.	.	PUNCT
hassl-836	32	1	proponents	proponent	NOUN
hassl-836	32	2	of	of	ADP
hassl-836	32	3	creative	creative	ADJ
hassl-836	32	4	accounting	accounting	NOUN
hassl-836	32	5	suggested	suggest	VERB
hassl-836	32	6	that	that	SCONJ
hassl-836	32	7	creative	creative	ADJ
hassl-836	32	8	accounting	accounting	NOUN
hassl-836	32	9	is	be	AUX
hassl-836	32	10	not	not	PART
hassl-836	32	11	about	about	ADP
hassl-836	32	12	making	make	VERB
hassl-836	32	13	the	the	DET
hassl-836	32	14	company	company	NOUN
hassl-836	32	15	look	look	VERB
hassl-836	32	16	good	good	ADJ
hassl-836	32	17	but	but	CCONJ
hassl-836	32	18	more	more	ADJ
hassl-836	32	19	on	on	ADP
hassl-836	32	20	keeping	keep	VERB
hassl-836	32	21	pace	pace	NOUN
hassl-836	32	22	with	with	ADP
hassl-836	32	23	the	the	DET
hassl-836	32	24	economic	economic	ADJ
hassl-836	32	25	,	,	PUNCT
hassl-836	32	26	legal	legal	ADJ
hassl-836	32	27	and	and	CCONJ
hassl-836	32	28	social	social	ADJ
hassl-836	32	29	developments	development	NOUN
hassl-836	32	30	.	.	PUNCT
hassl-836	33	1	financial	financial	ADJ
hassl-836	33	2	statements	statement	NOUN
hassl-836	33	3	provide	provide	VERB
hassl-836	33	4	various	various	ADJ
hassl-836	33	5	qualitative	qualitative	ADJ
hassl-836	33	6	information	information	NOUN
hassl-836	33	7	related	relate	VERB
hassl-836	33	8	to	to	ADP
hassl-836	33	9	financial	financial	ADJ
hassl-836	33	10	performance	performance	NOUN
hassl-836	33	11	of	of	ADP
hassl-836	33	12	a	a	DET
hassl-836	33	13	company	company	NOUN
hassl-836	33	14	that	that	PRON
hassl-836	33	15	are	be	AUX
hassl-836	33	16	valuable	valuable	ADJ
hassl-836	33	17	to	to	PART
hassl-836	33	18	be	be	AUX
hassl-836	33	19	used	use	VERB
hassl-836	33	20	by	by	ADP
hassl-836	33	21	its	its	PRON
hassl-836	33	22	stakeholders	stakeholder	NOUN
hassl-836	33	23	.	.	PUNCT
hassl-836	34	1	a	a	DET
hassl-836	34	2	company	company	NOUN
hassl-836	34	3	often	often	ADV
hassl-836	34	4	aims	aim	VERB
hassl-836	34	5	at	at	ADP
hassl-836	34	6	providing	provide	VERB
hassl-836	34	7	an	an	DET
hassl-836	34	8	image	image	NOUN
hassl-836	34	9	distinct	distinct	ADJ
hassl-836	34	10	from	from	ADP
hassl-836	34	11	reality	reality	NOUN
hassl-836	34	12	,	,	PUNCT
hassl-836	34	13	portraying	portray	VERB
hassl-836	34	14	the	the	DET
hassl-836	34	15	company	company	NOUN
hassl-836	34	16	with	with	ADP
hassl-836	34	17	a	a	DET
hassl-836	34	18	prosperous	prosperous	ADJ
hassl-836	34	19	financial	financial	ADJ
hassl-836	34	20	situation	situation	NOUN
hassl-836	34	21	,	,	PUNCT
hassl-836	34	22	hence	hence	ADV
hassl-836	34	23	avoiding	avoid	VERB
hassl-836	34	24	crisis	crisis	NOUN
hassl-836	34	25	.	.	PUNCT
hassl-836	35	1	most	most	ADJ
hassl-836	35	2	studies	study	NOUN
hassl-836	35	3	have	have	AUX
hassl-836	35	4	reached	reach	VERB
hassl-836	35	5	to	to	ADP
hassl-836	35	6	the	the	DET
hassl-836	35	7	conclusion	conclusion	NOUN
hassl-836	35	8	that	that	SCONJ
hassl-836	35	9	creative	creative	ADJ
hassl-836	35	10	accounting	accounting	NOUN
hassl-836	35	11	is	be	AUX
hassl-836	35	12	legal	legal	ADJ
hassl-836	35	13	since	since	SCONJ
hassl-836	35	14	such	such	ADJ
hassl-836	35	15	practices	practice	NOUN
hassl-836	35	16	obey	obey	VERB
hassl-836	35	17	the	the	DET
hassl-836	35	18	law	law	NOUN
hassl-836	35	19	.	.	PUNCT
hassl-836	36	1	another	another	DET
hassl-836	36	2	group	group	NOUN
hassl-836	36	3	of	of	ADP
hassl-836	36	4	studies	study	NOUN
hassl-836	36	5	however	however	ADV
hassl-836	36	6	,	,	PUNCT
hassl-836	36	7	argued	argue	VERB
hassl-836	36	8	that	that	SCONJ
hassl-836	36	9	creative	creative	ADJ
hassl-836	36	10	accounting	accounting	NOUN
hassl-836	36	11	maybe	maybe	ADV
hassl-836	36	12	illegal	illegal	ADJ
hassl-836	36	13	.	.	PUNCT
hassl-836	37	1	however	however	ADV
hassl-836	37	2	,	,	PUNCT
hassl-836	37	3	it	it	PRON
hassl-836	37	4	is	be	AUX
hassl-836	37	5	difficult	difficult	ADJ
hassl-836	37	6	to	to	PART
hassl-836	37	7	distinguish	distinguish	VERB
hassl-836	37	8	when	when	SCONJ
hassl-836	37	9	such	such	ADJ
hassl-836	37	10	practice	practice	NOUN
hassl-836	37	11	would	would	AUX
hassl-836	37	12	become	become	VERB
hassl-836	37	13	illegal	illegal	ADJ
hassl-836	37	14	.	.	PUNCT
hassl-836	38	1	in	in	ADP
hassl-836	38	2	principle	principle	ADJ
hassl-836	38	3	,	,	PUNCT
hassl-836	38	4	creative	creative	ADJ
hassl-836	38	5	accounting	accounting	NOUN
hassl-836	38	6	acts	act	NOUN
hassl-836	38	7	as	as	ADP
hassl-836	38	8	a	a	DET
hassl-836	38	9	set	set	NOUN
hassl-836	38	10	of	of	ADP
hassl-836	38	11	bookkeeping	bookkeeping	NOUN
hassl-836	38	12	techniques	technique	NOUN
hassl-836	38	13	that	that	PRON
hassl-836	38	14	manipulates	manipulate	VERB
hassl-836	38	15	a	a	DET
hassl-836	38	16	company	company	NOUN
hassl-836	38	17	’s	’s	PART
hassl-836	38	18	performance	performance	NOUN
hassl-836	38	19	to	to	PART
hassl-836	38	20	meet	meet	VERB
hassl-836	38	21	the	the	DET
hassl-836	38	22	managers	manager	NOUN
hassl-836	38	23	’	'	PUNCT
hassl-836	38	24	desire	desire	NOUN
hassl-836	38	25	.	.	PUNCT
hassl-836	39	1	many	many	ADJ
hassl-836	39	2	studies	study	NOUN
hassl-836	39	3	have	have	AUX
hassl-836	39	4	suggested	suggest	VERB
hassl-836	39	5	that	that	SCONJ
hassl-836	39	6	a	a	DET
hassl-836	39	7	company	company	NOUN
hassl-836	39	8	often	often	ADV
hassl-836	39	9	use	use	VERB
hassl-836	39	10	creative	creative	ADJ
hassl-836	39	11	accounting	accounting	NOUN
hassl-836	39	12	because	because	SCONJ
hassl-836	39	13	of	of	ADP
hassl-836	39	14	the	the	DET
hassl-836	39	15	flexibility	flexibility	NOUN
hassl-836	39	16	in	in	ADP
hassl-836	39	17	the	the	DET
hassl-836	39	18	financial	financial	ADJ
hassl-836	39	19	reporting	reporting	NOUN
hassl-836	39	20	regulations	regulation	NOUN
hassl-836	39	21	(	(	PUNCT
hassl-836	39	22	tassadaq	tassadaq	PROPN
hassl-836	39	23	and	and	CCONJ
hassl-836	39	24	malik	malik	PROPN
hassl-836	39	25	,	,	PUNCT
hassl-836	39	26	2015	2015	NUM
hassl-836	39	27	)	)	PUNCT
hassl-836	39	28	.	.	PUNCT
hassl-836	40	1	flexibility	flexibility	NOUN
hassl-836	40	2	in	in	ADP
hassl-836	40	3	the	the	DET
hassl-836	40	4	accounting	accounting	NOUN
hassl-836	40	5	principles	principle	NOUN
hassl-836	40	6	enable	enable	VERB
hassl-836	40	7	the	the	DET
hassl-836	40	8	company	company	NOUN
hassl-836	40	9	to	to	PART
hassl-836	40	10	present	present	VERB
hassl-836	40	11	its	its	PRON
hassl-836	40	12	financial	financial	ADJ
hassl-836	40	13	statements	statement	NOUN
hassl-836	40	14	as	as	SCONJ
hassl-836	40	15	desired	desire	VERB
hassl-836	40	16	by	by	ADP
hassl-836	40	17	the	the	DET
hassl-836	40	18	managers	manager	NOUN
hassl-836	40	19	.	.	PUNCT
hassl-836	41	1	of	of	ADP
hassl-836	41	2	consequence	consequence	PROPN
hassl-836	41	3	,	,	PUNCT
hassl-836	41	4	the	the	DET
hassl-836	41	5	company	company	NOUN
hassl-836	41	6	may	may	AUX
hassl-836	41	7	use	use	VERB
hassl-836	41	8	several	several	ADJ
hassl-836	41	9	ways	way	NOUN
hassl-836	41	10	to	to	PART
hassl-836	41	11	portray	portray	VERB
hassl-836	41	12	positive	positive	ADJ
hassl-836	41	13	company	company	NOUN
hassl-836	41	14	performance	performance	NOUN
hassl-836	41	15	inclusive	inclusive	NOUN
hassl-836	41	16	of	of	ADP
hassl-836	41	17	income	income	NOUN
hassl-836	41	18	smoothing	smooth	VERB
hassl-836	41	19	to	to	PART
hassl-836	41	20	attract	attract	VERB
hassl-836	41	21	investors	investor	NOUN
hassl-836	41	22	.	.	PUNCT
hassl-836	42	1	companies	company	NOUN
hassl-836	42	2	like	like	ADP
hassl-836	42	3	enron	enron	PROPN
hassl-836	42	4	,	,	PUNCT
hassl-836	42	5	worldom	worldom	NOUN
hassl-836	42	6	,	,	PUNCT
hassl-836	42	7	parmalat	parmalat	NOUN
hassl-836	42	8	and	and	CCONJ
hassl-836	42	9	tyco	tyco	PROPN
hassl-836	42	10	are	be	AUX
hassl-836	42	11	some	some	DET
hassl-836	42	12	examples	example	NOUN
hassl-836	42	13	of	of	ADP
hassl-836	42	14	companies	company	NOUN
hassl-836	42	15	that	that	PRON
hassl-836	42	16	have	have	AUX
hassl-836	42	17	been	be	AUX
hassl-836	42	18	associated	associate	VERB
hassl-836	42	19	with	with	ADP
hassl-836	42	20	accounting	accounting	NOUN
hassl-836	42	21	scandals	scandal	NOUN
hassl-836	42	22	(	(	PUNCT
hassl-836	42	23	salome	salome	VERB
hassl-836	42	24	et	et	PROPN
hassl-836	42	25	al	al	PROPN
hassl-836	42	26	.	.	PROPN
hassl-836	42	27	,	,	PUNCT
hassl-836	42	28	2012	2012	NUM
hassl-836	42	29	)	)	PUNCT
hassl-836	42	30	.	.	PUNCT
hassl-836	43	1	the	the	DET
hassl-836	43	2	managers	manager	NOUN
hassl-836	43	3	of	of	ADP
hassl-836	43	4	these	these	DET
hassl-836	43	5	companies	company	NOUN
hassl-836	43	6	were	be	AUX
hassl-836	43	7	practicing	practice	VERB
hassl-836	43	8	creative	creative	ADJ
hassl-836	43	9	accounting	accounting	NOUN
hassl-836	43	10	in	in	ADP
hassl-836	43	11	order	order	NOUN
hassl-836	43	12	to	to	PART
hassl-836	43	13	achieve	achieve	VERB
hassl-836	43	14	the	the	DET
hassl-836	43	15	targeted	target	VERB
hassl-836	43	16	performance	performance	NOUN
hassl-836	43	17	.	.	PUNCT
hassl-836	44	1	similarly	similarly	ADV
hassl-836	44	2	,	,	PUNCT
hassl-836	44	3	hamid	hamid	PROPN
hassl-836	44	4	et	et	PROPN
hassl-836	44	5	al	al	PROPN
hassl-836	44	6	.	.	PROPN
hassl-836	45	1	(	(	PUNCT
hassl-836	45	2	2012	2012	NUM
hassl-836	45	3	)	)	PUNCT
hassl-836	45	4	highlight	highlight	VERB
hassl-836	45	5	a	a	DET
hassl-836	45	6	situation	situation	NOUN
hassl-836	45	7	whereas	whereas	SCONJ
hassl-836	45	8	a	a	DET
hassl-836	45	9	multinational	multinational	ADJ
hassl-836	45	10	company	company	NOUN
hassl-836	45	11	in	in	ADP
hassl-836	45	12	malaysia	malaysia	PROPN
hassl-836	45	13	i.e.	i.e.	X
hassl-836	45	14	,	,	PUNCT
hassl-836	45	15	sime	sime	PROPN
hassl-836	45	16	darby	darby	PROPN
hassl-836	45	17	berhad	berhad	PROPN
hassl-836	45	18	did	do	AUX
hassl-836	45	19	not	not	PART
hassl-836	45	20	disclose	disclose	VERB
hassl-836	45	21	important	important	ADJ
hassl-836	45	22	information	information	NOUN
hassl-836	45	23	that	that	PRON
hassl-836	45	24	had	have	AUX
hassl-836	45	25	resulted	result	VERB
hassl-836	45	26	huge	huge	ADJ
hassl-836	45	27	losses	loss	NOUN
hassl-836	45	28	for	for	ADP
hassl-836	45	29	the	the	DET
hassl-836	45	30	companies	company	NOUN
hassl-836	45	31	.	.	PUNCT
hassl-836	46	1	another	another	DET
hassl-836	46	2	case	case	NOUN
hassl-836	46	3	highlighted	highlight	VERB
hassl-836	46	4	by	by	ADP
hassl-836	46	5	bernama	bernama	PROPN
hassl-836	46	6	in	in	ADP
hassl-836	46	7	the	the	DET
hassl-836	46	8	news	news	NOUN
hassl-836	46	9	include	include	VERB
hassl-836	46	10	the	the	DET
hassl-836	46	11	misleading	misleading	ADJ
hassl-836	46	12	quarterly	quarterly	ADJ
hassl-836	46	13	financial	financial	ADJ
hassl-836	46	14	statements	statement	NOUN
hassl-836	46	15	produced	produce	VERB
hassl-836	46	16	by	by	ADP
hassl-836	46	17	transmile	transmile	PROPN
hassl-836	46	18	group	group	PROPN
hassl-836	46	19	berhad	berhad	VERB
hassl-836	46	20	to	to	PART
hassl-836	46	21	encourage	encourage	VERB
hassl-836	46	22	public	public	NOUN
hassl-836	46	23	to	to	PART
hassl-836	46	24	buy	buy	VERB
hassl-836	46	25	their	their	PRON
hassl-836	46	26	shares	share	NOUN
hassl-836	46	27	.	.	PUNCT
hassl-836	47	1	hamid	hamid	PROPN
hassl-836	47	2	et	et	PROPN
hassl-836	47	3	al	al	PROPN
hassl-836	47	4	.	.	PROPN
hassl-836	48	1	(	(	PUNCT
hassl-836	48	2	2012	2012	NUM
hassl-836	48	3	)	)	PUNCT
hassl-836	48	4	highlight	highlight	VERB
hassl-836	48	5	that	that	SCONJ
hassl-836	48	6	there	there	PRON
hassl-836	48	7	is	be	VERB
hassl-836	48	8	a	a	DET
hassl-836	48	9	possibility	possibility	NOUN
hassl-836	48	10	that	that	SCONJ
hassl-836	48	11	transmile	transmile	PROPN
hassl-836	48	12	group	group	PROPN
hassl-836	48	13	berhad	berhad	PROPN
hassl-836	48	14	had	have	AUX
hassl-836	48	15	conducted	conduct	VERB
hassl-836	48	16	creative	creative	ADJ
hassl-836	48	17	accounting	accounting	NOUN
hassl-836	48	18	by	by	ADP
hassl-836	48	19	fabricating	fabricate	VERB
hassl-836	48	20	the	the	DET
hassl-836	48	21	reported	report	VERB
hassl-836	48	22	revenue	revenue	NOUN
hassl-836	48	23	and	and	CCONJ
hassl-836	48	24	profit	profit	NOUN
hassl-836	48	25	.	.	PUNCT
hassl-836	49	1	it	it	PRON
hassl-836	49	2	is	be	AUX
hassl-836	49	3	argued	argue	VERB
hassl-836	49	4	that	that	SCONJ
hassl-836	49	5	some	some	DET
hassl-836	49	6	gaps	gap	NOUN
hassl-836	49	7	do	do	AUX
hassl-836	49	8	exist	exist	VERB
hassl-836	49	9	in	in	ADP
hassl-836	49	10	practices	practice	NOUN
hassl-836	49	11	despite	despite	SCONJ
hassl-836	49	12	the	the	DET
hassl-836	49	13	existence	existence	NOUN
hassl-836	49	14	of	of	ADP
hassl-836	49	15	regulatory	regulatory	ADJ
hassl-836	49	16	oversight	oversight	NOUN
hassl-836	49	17	board	board	NOUN
hassl-836	49	18	and	and	CCONJ
hassl-836	49	19	complemented	complement	VERB
hassl-836	49	20	by	by	ADP
hassl-836	49	21	poor	poor	ADJ
hassl-836	49	22	corporate	corporate	ADJ
hassl-836	49	23	governance	governance	NOUN
hassl-836	49	24	practices	practice	NOUN
hassl-836	49	25	that	that	PRON
hassl-836	49	26	allow	allow	VERB
hassl-836	49	27	misleading	mislead	VERB
hassl-836	49	28	financial	financial	ADJ
hassl-836	49	29	statements	statement	NOUN
hassl-836	49	30	published	publish	VERB
hassl-836	49	31	and	and	CCONJ
hassl-836	49	32	subsequently	subsequently	ADV
hassl-836	49	33	permit	permit	VERB
hassl-836	49	34	unethical	unethical	ADJ
hassl-836	49	35	practices	practice	NOUN
hassl-836	49	36	by	by	ADP
hassl-836	49	37	companies	company	NOUN
hassl-836	49	38	.	.	PUNCT
hassl-836	50	1	motivation	motivation	NOUN
hassl-836	50	2	behind	behind	ADP
hassl-836	50	3	the	the	DET
hassl-836	50	4	actions	action	NOUN
hassl-836	50	5	taken	take	VERB
hassl-836	50	6	are	be	AUX
hassl-836	50	7	worth	worth	ADJ
hassl-836	50	8	studying	study	VERB
hassl-836	50	9	as	as	SCONJ
hassl-836	50	10	it	it	PRON
hassl-836	50	11	could	could	AUX
hassl-836	50	12	affect	affect	VERB
hassl-836	50	13	decision	decision	NOUN
hassl-836	50	14	made	make	VERB
hassl-836	50	15	by	by	ADP
hassl-836	50	16	shareholders	shareholder	NOUN
hassl-836	50	17	,	,	PUNCT
hassl-836	50	18	investors	investor	NOUN
hassl-836	50	19	and	and	CCONJ
hassl-836	50	20	management	management	NOUN
hassl-836	50	21	of	of	ADP
hassl-836	50	22	the	the	DET
hassl-836	50	23	company	company	NOUN
hassl-836	50	24	itself	itself	PRON
hassl-836	50	25	.	.	PUNCT
hassl-836	51	1	information	information	NOUN
hassl-836	51	2	asymmetry	asymmetry	NOUN
hassl-836	51	3	as	as	SCONJ
hassl-836	51	4	described	describe	VERB
hassl-836	51	5	in	in	ADP
hassl-836	51	6	the	the	DET
hassl-836	51	7	agency	agency	NOUN
hassl-836	51	8	theory	theory	NOUN
hassl-836	51	9	could	could	AUX
hassl-836	51	10	possibly	possibly	ADV
hassl-836	51	11	underpin	underpin	VERB
hassl-836	51	12	creative	creative	ADJ
hassl-836	51	13	accounting	accounting	NOUN
hassl-836	51	14	practices	practice	NOUN
hassl-836	51	15	of	of	ADP
hassl-836	51	16	public	public	ADJ
hassl-836	51	17	listed	list	VERB
hassl-836	51	18	companies	company	NOUN
hassl-836	51	19	.	.	PUNCT
hassl-836	52	1	many	many	ADJ
hassl-836	52	2	studies	study	NOUN
hassl-836	52	3	have	have	AUX
hassl-836	52	4	highlighted	highlight	VERB
hassl-836	52	5	some	some	DET
hassl-836	52	6	factors	factor	NOUN
hassl-836	52	7	that	that	PRON
hassl-836	52	8	encourage	encourage	VERB
hassl-836	52	9	companies	company	NOUN
hassl-836	52	10	to	to	PART
hassl-836	52	11	manipulate	manipulate	VERB
hassl-836	52	12	earnings	earning	NOUN
hassl-836	52	13	such	such	ADJ
hassl-836	52	14	as	as	ADP
hassl-836	52	15	stakeholders	stakeholder	NOUN
hassl-836	52	16	’	'	PUNCT
hassl-836	52	17	confidence	confidence	NOUN
hassl-836	52	18	level	level	NOUN
hassl-836	52	19	,	,	PUNCT
hassl-836	52	20	income	income	NOUN
hassl-836	52	21	taxation	taxation	NOUN
hassl-836	52	22	,	,	PUNCT
hassl-836	52	23	breach	breach	NOUN
hassl-836	52	24	in	in	ADP
hassl-836	52	25	the	the	DET
hassl-836	52	26	debt	debt	NOUN
hassl-836	52	27	contract	contract	NOUN
hassl-836	52	28	(	(	PUNCT
hassl-836	52	29	li	li	PROPN
hassl-836	52	30	and	and	CCONJ
hassl-836	52	31	richie	richie	PROPN
hassl-836	52	32	,	,	PUNCT
hassl-836	52	33	2016	2016	NUM
hassl-836	52	34	)	)	PUNCT
hassl-836	52	35	and	and	CCONJ
hassl-836	52	36	tax	tax	NOUN
hassl-836	52	37	policy	policy	NOUN
hassl-836	52	38	changes	change	NOUN
hassl-836	52	39	(	(	PUNCT
hassl-836	52	40	kamau	kamau	PROPN
hassl-836	52	41	et	et	PROPN
hassl-836	52	42	al	al	PROPN
hassl-836	52	43	.	.	PROPN
hassl-836	52	44	,	,	PUNCT
hassl-836	52	45	2012	2012	NUM
hassl-836	52	46	)	)	PUNCT
hassl-836	52	47	.	.	PUNCT
hassl-836	53	1	there	there	PRON
hassl-836	53	2	is	be	VERB
hassl-836	53	3	a	a	DET
hassl-836	53	4	possibility	possibility	NOUN
hassl-836	53	5	that	that	SCONJ
hassl-836	53	6	companies	company	NOUN
hassl-836	53	7	may	may	AUX
hassl-836	53	8	understate	understate	VERB
hassl-836	53	9	or	or	CCONJ
hassl-836	53	10	overstate	overstate	VERB
hassl-836	53	11	their	their	PRON
hassl-836	53	12	financial	financial	ADJ
hassl-836	53	13	performance	performance	NOUN
hassl-836	53	14	on	on	ADP
hassl-836	53	15	the	the	DET
hassl-836	53	16	basis	basis	NOUN
hassl-836	53	17	that	that	PRON
hassl-836	53	18	return	return	NOUN
hassl-836	53	19	received	receive	VERB
hassl-836	53	20	will	will	AUX
hassl-836	53	21	affect	affect	VERB
hassl-836	53	22	the	the	DET
hassl-836	53	23	amount	amount	NOUN
hassl-836	53	24	of	of	ADP
hassl-836	53	25	tax	tax	NOUN
hassl-836	53	26	payable	payable	ADJ
hassl-836	53	27	for	for	ADP
hassl-836	53	28	the	the	DET
hassl-836	53	29	current	current	ADJ
hassl-836	53	30	year	year	NOUN
hassl-836	53	31	(	(	PUNCT
hassl-836	53	32	nyabuti	nyabuti	ADP
hassl-836	53	33	et	et	PROPN
hassl-836	53	34	al	al	PROPN
hassl-836	53	35	.	.	PROPN
hassl-836	53	36	,	,	PUNCT
hassl-836	53	37	2015	2015	NUM
hassl-836	53	38	)	)	PUNCT
hassl-836	53	39	.	.	PUNCT
hassl-836	54	1	the	the	DET
hassl-836	54	2	manipulation	manipulation	NOUN
hassl-836	54	3	of	of	ADP
hassl-836	54	4	income	income	NOUN
hassl-836	54	5	may	may	AUX
hassl-836	54	6	potentially	potentially	ADV
hassl-836	54	7	affect	affect	VERB
hassl-836	54	8	value	value	NOUN
hassl-836	54	9	of	of	ADP
hassl-836	54	10	the	the	DET
hassl-836	54	11	firm	firm	NOUN
hassl-836	54	12	and	and	CCONJ
hassl-836	54	13	lead	lead	VERB
hassl-836	54	14	to	to	ADP
hassl-836	54	15	other	other	ADJ
hassl-836	54	16	costs	cost	NOUN
hassl-836	54	17	to	to	PART
hassl-836	54	18	be	be	AUX
hassl-836	54	19	paid	pay	VERB
hassl-836	54	20	by	by	ADP
hassl-836	54	21	company	company	NOUN
hassl-836	54	22	associated	associate	VERB
hassl-836	54	23	with	with	ADP
hassl-836	54	24	tax	tax	NOUN
hassl-836	54	25	planning	planning	NOUN
hassl-836	54	26	activities	activity	NOUN
hassl-836	54	27	and	and	CCONJ
hassl-836	54	28	compliance	compliance	NOUN
hassl-836	54	29	costs	cost	NOUN
hassl-836	54	30	that	that	PRON
hassl-836	54	31	may	may	AUX
hassl-836	54	32	become	become	VERB
hassl-836	54	33	a	a	DET
hassl-836	54	34	burden	burden	NOUN
hassl-836	54	35	for	for	ADP
hassl-836	54	36	shareholders	shareholder	NOUN
hassl-836	54	37	(	(	PUNCT
hassl-836	54	38	desai	desai	PROPN
hassl-836	54	39	and	and	CCONJ
hassl-836	54	40	dharmapala	dharmapala	PROPN
hassl-836	54	41	,	,	PUNCT
hassl-836	54	42	2009	2009	NUM
hassl-836	54	43	)	)	PUNCT
hassl-836	54	44	consequently	consequently	ADV
hassl-836	54	45	,	,	PUNCT
hassl-836	54	46	accounting	accounting	NOUN
hassl-836	54	47	processes	process	NOUN
hassl-836	54	48	and	and	CCONJ
hassl-836	54	49	policies	policy	NOUN
hassl-836	54	50	that	that	PRON
hassl-836	54	51	are	be	AUX
hassl-836	54	52	subjected	subject	VERB
hassl-836	54	53	to	to	ADP
hassl-836	54	54	manipulation	manipulation	NOUN
hassl-836	54	55	due	due	ADP
hassl-836	54	56	to	to	ADP
hassl-836	54	57	the	the	DET
hassl-836	54	58	variation	variation	NOUN
hassl-836	54	59	of	of	ADP
hassl-836	54	60	human	human	ADJ
hassl-836	54	61	judgment	judgment	NOUN
hassl-836	54	62	may	may	AUX
hassl-836	54	63	have	have	AUX
hassl-836	54	64	resulted	result	VERB
hassl-836	54	65	in	in	ADP
hassl-836	54	66	creative	creative	ADJ
hassl-836	54	67	accounting	accounting	NOUN
hassl-836	54	68	to	to	PART
hassl-836	54	69	be	be	AUX
hassl-836	54	70	in	in	ADP
hassl-836	54	71	placed	place	VERB
hassl-836	54	72	within	within	ADP
hassl-836	54	73	companies	company	NOUN
hassl-836	54	74	(	(	PUNCT
hassl-836	54	75	yadav	yadav	NOUN
hassl-836	54	76	,	,	PUNCT
hassl-836	54	77	2014	2014	NUM
hassl-836	54	78	)	)	PUNCT
hassl-836	54	79	.	.	PUNCT
hassl-836	55	1	financial	financial	ADJ
hassl-836	55	2	statements	statement	NOUN
hassl-836	55	3	that	that	PRON
hassl-836	55	4	are	be	AUX
hassl-836	55	5	legally	legally	ADV
hassl-836	55	6	prepared	prepare	VERB
hassl-836	55	7	but	but	CCONJ
hassl-836	55	8	embedded	embed	VERB
hassl-836	55	9	some	some	DET
hassl-836	55	10	degree	degree	NOUN
hassl-836	55	11	of	of	ADP
hassl-836	55	12	creative	creative	ADJ
hassl-836	55	13	accounting	accounting	NOUN
hassl-836	55	14	may	may	AUX
hassl-836	55	15	bring	bring	VERB
hassl-836	55	16	challenges	challenge	NOUN
hassl-836	55	17	to	to	ADP
hassl-836	55	18	the	the	DET
hassl-836	55	19	credibility	credibility	NOUN
hassl-836	55	20	of	of	ADP
hassl-836	55	21	financial	financial	ADJ
hassl-836	55	22	reporting	reporting	NOUN
hassl-836	55	23	.	.	PUNCT
hassl-836	56	1	according	accord	VERB
hassl-836	56	2	to	to	ADP
hassl-836	56	3	yadav	yadav	PROPN
hassl-836	56	4	(	(	PUNCT
hassl-836	56	5	2014	2014	NUM
hassl-836	56	6	)	)	PUNCT
hassl-836	56	7	creative	creative	ADJ
hassl-836	56	8	accounting	accounting	NOUN
hassl-836	56	9	may	may	AUX
hassl-836	56	10	bring	bring	VERB
hassl-836	56	11	great	great	ADJ
hassl-836	56	12	benefit	benefit	NOUN
hassl-836	56	13	to	to	ADP
hassl-836	56	14	the	the	DET
hassl-836	56	15	humanities	humanity	NOUN
hassl-836	56	16	and	and	CCONJ
hassl-836	56	17	social	social	ADJ
hassl-836	56	18	sciences	science	NOUN
hassl-836	56	19	letters	letter	NOUN
hassl-836	56	20	,	,	PUNCT
hassl-836	56	21	2020	2020	NUM
hassl-836	56	22	,	,	PUNCT
hassl-836	56	23	8(1	8(1	NOUN
hassl-836	56	24	):	):	PUNCT
hassl-836	56	25	12	12	NUM
hassl-836	56	26	-	-	SYM
hassl-836	56	27	22	22	NUM
hassl-836	56	28	14	14	NUM
hassl-836	56	29	©	©	PROPN
hassl-836	56	30	2020	2020	NUM
hassl-836	56	31	conscientia	conscientia	PROPN
hassl-836	56	32	beam	beam	PROPN
hassl-836	56	33	.	.	PUNCT
hassl-836	57	1	all	all	DET
hassl-836	57	2	rights	right	NOUN
hassl-836	57	3	reserved	reserve	VERB
hassl-836	57	4	.	.	PUNCT
hassl-836	58	1	users	user	NOUN
hassl-836	58	2	if	if	SCONJ
hassl-836	58	3	the	the	DET
hassl-836	58	4	mechanism	mechanism	NOUN
hassl-836	58	5	is	be	AUX
hassl-836	58	6	being	be	AUX
hassl-836	58	7	used	use	VERB
hassl-836	58	8	wisely	wisely	ADV
hassl-836	58	9	but	but	CCONJ
hassl-836	58	10	may	may	AUX
hassl-836	58	11	cause	cause	VERB
hassl-836	58	12	a	a	DET
hassl-836	58	13	damage	damage	NOUN
hassl-836	58	14	if	if	SCONJ
hassl-836	58	15	it	it	PRON
hassl-836	58	16	is	be	AUX
hassl-836	58	17	being	be	AUX
hassl-836	58	18	practiced	practice	VERB
hassl-836	58	19	by	by	ADP
hassl-836	58	20	the	the	DET
hassl-836	58	21	irresponsible	irresponsible	ADJ
hassl-836	58	22	person	person	NOUN
hassl-836	58	23	.	.	PUNCT
hassl-836	59	1	this	this	DET
hassl-836	59	2	study	study	NOUN
hassl-836	59	3	is	be	AUX
hassl-836	59	4	conducted	conduct	VERB
hassl-836	59	5	with	with	ADP
hassl-836	59	6	the	the	DET
hassl-836	59	7	main	main	ADJ
hassl-836	59	8	objective	objective	NOUN
hassl-836	59	9	to	to	PART
hassl-836	59	10	examine	examine	VERB
hassl-836	59	11	the	the	DET
hassl-836	59	12	relationships	relationship	NOUN
hassl-836	59	13	of	of	ADP
hassl-836	59	14	income	income	NOUN
hassl-836	59	15	smoothing	smoothing	NOUN
hassl-836	59	16	and	and	CCONJ
hassl-836	59	17	tax	tax	NOUN
hassl-836	59	18	avoidance	avoidance	NOUN
hassl-836	59	19	as	as	ADP
hassl-836	59	20	proxies	proxy	NOUN
hassl-836	59	21	used	use	VERB
hassl-836	59	22	for	for	ADP
hassl-836	59	23	creative	creative	ADJ
hassl-836	59	24	accounting	accounting	NOUN
hassl-836	59	25	practices	practice	NOUN
hassl-836	59	26	and	and	CCONJ
hassl-836	59	27	the	the	DET
hassl-836	59	28	impact	impact	NOUN
hassl-836	59	29	towards	towards	ADP
hassl-836	59	30	the	the	DET
hassl-836	59	31	financial	financial	ADJ
hassl-836	59	32	performance	performance	NOUN
hassl-836	59	33	of	of	ADP
hassl-836	59	34	companies	company	NOUN
hassl-836	59	35	listed	list	VERB
hassl-836	59	36	in	in	ADP
hassl-836	59	37	bursa	bursa	PROPN
hassl-836	59	38	malaysia	malaysia	PROPN
hassl-836	59	39	.	.	PUNCT
hassl-836	60	1	to	to	PART
hassl-836	60	2	have	have	VERB
hassl-836	60	3	better	well	ADJ
hassl-836	60	4	understanding	understanding	NOUN
hassl-836	60	5	on	on	ADP
hassl-836	60	6	the	the	DET
hassl-836	60	7	main	main	ADJ
hassl-836	60	8	issues	issue	NOUN
hassl-836	60	9	,	,	PUNCT
hassl-836	60	10	the	the	DET
hassl-836	60	11	concept	concept	NOUN
hassl-836	60	12	of	of	ADP
hassl-836	60	13	creative	creative	ADJ
hassl-836	60	14	accounting	accounting	NOUN
hassl-836	60	15	has	have	AUX
hassl-836	60	16	been	be	AUX
hassl-836	60	17	first	first	ADV
hassl-836	60	18	discussed	discuss	VERB
hassl-836	60	19	earlier	early	ADV
hassl-836	60	20	.	.	PUNCT
hassl-836	61	1	the	the	DET
hassl-836	61	2	next	next	ADJ
hassl-836	61	3	sections	section	NOUN
hassl-836	61	4	will	will	AUX
hassl-836	61	5	then	then	ADV
hassl-836	61	6	cover	cover	VERB
hassl-836	61	7	literature	literature	NOUN
hassl-836	61	8	reviews	review	NOUN
hassl-836	61	9	and	and	CCONJ
hassl-836	61	10	hypotheses	hypothese	VERB
hassl-836	61	11	development	development	NOUN
hassl-836	61	12	,	,	PUNCT
hassl-836	61	13	followed	follow	VERB
hassl-836	61	14	by	by	ADP
hassl-836	61	15	methodology	methodology	NOUN
hassl-836	61	16	,	,	PUNCT
hassl-836	61	17	findings	finding	NOUN
hassl-836	61	18	,	,	PUNCT
hassl-836	61	19	discussion	discussion	NOUN
hassl-836	61	20	and	and	CCONJ
hassl-836	61	21	conclusions	conclusion	NOUN
hassl-836	61	22	.	.	PUNCT
hassl-836	62	1	2	2	X
hassl-836	62	2	.	.	X
hassl-836	62	3	literature	literature	NOUN
hassl-836	62	4	review	review	VERB
hassl-836	62	5	2.1	2.1	NUM
hassl-836	62	6	.	.	PUNCT
hassl-836	63	1	creative	creative	ADJ
hassl-836	63	2	accounting	accounting	NOUN
hassl-836	63	3	practices	practice	NOUN
hassl-836	63	4	issues	issue	NOUN
hassl-836	63	5	on	on	ADP
hassl-836	63	6	creative	creative	ADJ
hassl-836	63	7	accounting	accounting	NOUN
hassl-836	63	8	have	have	AUX
hassl-836	63	9	been	be	AUX
hassl-836	63	10	widely	widely	ADV
hassl-836	63	11	discussed	discuss	VERB
hassl-836	63	12	in	in	ADP
hassl-836	63	13	literatures	literature	NOUN
hassl-836	63	14	.	.	PUNCT
hassl-836	64	1	creative	creative	ADJ
hassl-836	64	2	accounting	accounting	NOUN
hassl-836	64	3	has	have	AUX
hassl-836	64	4	been	be	AUX
hassl-836	64	5	brought	bring	VERB
hassl-836	64	6	to	to	ADP
hassl-836	64	7	light	light	NOUN
hassl-836	64	8	by	by	ADP
hassl-836	64	9	anglo	anglo	ADJ
hassl-836	64	10	-	-	PUNCT
hassl-836	64	11	saxon	saxon	NOUN
hassl-836	64	12	in	in	ADP
hassl-836	64	13	1970s	1970s	NUM
hassl-836	64	14	.	.	PUNCT
hassl-836	65	1	inappropriate	inappropriate	ADJ
hassl-836	65	2	creative	creative	ADJ
hassl-836	65	3	accounting	accounting	NOUN
hassl-836	65	4	practices	practice	NOUN
hassl-836	65	5	may	may	AUX
hassl-836	65	6	place	place	VERB
hassl-836	65	7	the	the	DET
hassl-836	65	8	company	company	NOUN
hassl-836	65	9	at	at	ADP
hassl-836	65	10	risk	risk	NOUN
hassl-836	65	11	(	(	PUNCT
hassl-836	65	12	gherai	gherai	NOUN
hassl-836	65	13	and	and	CCONJ
hassl-836	65	14	balaciu	balaciu	PROPN
hassl-836	65	15	,	,	PUNCT
hassl-836	65	16	2011	2011	NUM
hassl-836	65	17	)	)	PUNCT
hassl-836	65	18	.	.	PUNCT
hassl-836	66	1	creative	creative	ADJ
hassl-836	66	2	accounting	accounting	NOUN
hassl-836	66	3	or	or	CCONJ
hassl-836	66	4	transforming	transform	VERB
hassl-836	66	5	accounting	accounting	NOUN
hassl-836	66	6	figures	figure	NOUN
hassl-836	66	7	could	could	AUX
hassl-836	66	8	range	range	VERB
hassl-836	66	9	from	from	ADP
hassl-836	66	10	complying	comply	VERB
hassl-836	66	11	by	by	ADP
hassl-836	66	12	the	the	DET
hassl-836	66	13	accounting	accounting	NOUN
hassl-836	66	14	rules	rule	NOUN
hassl-836	66	15	to	to	ADP
hassl-836	66	16	non	non	ADJ
hassl-836	66	17	-	-	NOUN
hassl-836	66	18	compliance	compliance	NOUN
hassl-836	66	19	based	base	VERB
hassl-836	66	20	on	on	ADP
hassl-836	66	21	the	the	DET
hassl-836	66	22	expectations	expectation	NOUN
hassl-836	66	23	of	of	ADP
hassl-836	66	24	the	the	DET
hassl-836	66	25	preparer	preparer	NOUN
hassl-836	66	26	of	of	ADP
hassl-836	66	27	financial	financial	ADJ
hassl-836	66	28	statements	statement	NOUN
hassl-836	66	29	(	(	PUNCT
hassl-836	66	30	bhasin	bhasin	NOUN
hassl-836	66	31	,	,	PUNCT
hassl-836	66	32	2016	2016	NUM
hassl-836	66	33	)	)	PUNCT
hassl-836	66	34	.	.	PUNCT
hassl-836	67	1	marin	marin	NOUN
hassl-836	67	2	et	et	PROPN
hassl-836	67	3	al	al	PROPN
hassl-836	67	4	.	.	PROPN
hassl-836	68	1	(	(	PUNCT
hassl-836	68	2	2015	2015	NUM
hassl-836	68	3	)	)	PUNCT
hassl-836	68	4	increases	increase	VERB
hassl-836	68	5	the	the	DET
hassl-836	68	6	value	value	NOUN
hassl-836	68	7	of	of	ADP
hassl-836	68	8	creative	creative	ADJ
hassl-836	68	9	accounting	accounting	NOUN
hassl-836	68	10	practices	practice	NOUN
hassl-836	68	11	by	by	ADP
hassl-836	68	12	having	have	VERB
hassl-836	68	13	the	the	DET
hassl-836	68	14	perception	perception	NOUN
hassl-836	68	15	of	of	ADP
hassl-836	68	16	the	the	DET
hassl-836	68	17	techniques	technique	NOUN
hassl-836	68	18	that	that	PRON
hassl-836	68	19	could	could	AUX
hassl-836	68	20	enhance	enhance	VERB
hassl-836	68	21	the	the	DET
hassl-836	68	22	information	information	NOUN
hassl-836	68	23	disclosed	disclose	VERB
hassl-836	68	24	to	to	ADP
hassl-836	68	25	the	the	DET
hassl-836	68	26	stakeholders	stakeholder	NOUN
hassl-836	68	27	.	.	PUNCT
hassl-836	69	1	it	it	PRON
hassl-836	69	2	is	be	AUX
hassl-836	69	3	argued	argue	VERB
hassl-836	69	4	that	that	SCONJ
hassl-836	69	5	different	different	ADJ
hassl-836	69	6	motivation	motivation	NOUN
hassl-836	69	7	and	and	CCONJ
hassl-836	69	8	different	different	ADJ
hassl-836	69	9	ideology	ideology	NOUN
hassl-836	69	10	in	in	ADP
hassl-836	69	11	accounting	accounting	NOUN
hassl-836	69	12	processes	process	NOUN
hassl-836	69	13	could	could	AUX
hassl-836	69	14	encourage	encourage	VERB
hassl-836	69	15	manipulation	manipulation	NOUN
hassl-836	69	16	,	,	PUNCT
hassl-836	69	17	cheating	cheating	NOUN
hassl-836	69	18	and	and	CCONJ
hassl-836	69	19	falsification	falsification	NOUN
hassl-836	69	20	of	of	ADP
hassl-836	69	21	documents	document	NOUN
hassl-836	69	22	by	by	ADP
hassl-836	69	23	members	member	NOUN
hassl-836	69	24	in	in	ADP
hassl-836	69	25	order	order	NOUN
hassl-836	69	26	to	to	PART
hassl-836	69	27	achieve	achieve	VERB
hassl-836	69	28	the	the	DET
hassl-836	69	29	divergence	divergence	NOUN
hassl-836	69	30	perspectives	perspective	NOUN
hassl-836	69	31	.	.	PUNCT
hassl-836	70	1	creative	creative	ADJ
hassl-836	70	2	accounting	accounting	NOUN
hassl-836	70	3	practices	practice	NOUN
hassl-836	70	4	can	can	AUX
hassl-836	70	5	generate	generate	VERB
hassl-836	70	6	a	a	DET
hassl-836	70	7	favorable	favorable	ADJ
hassl-836	70	8	image	image	NOUN
hassl-836	70	9	of	of	ADP
hassl-836	70	10	financial	financial	ADJ
hassl-836	70	11	performance	performance	NOUN
hassl-836	70	12	and	and	CCONJ
hassl-836	70	13	portray	portray	VERB
hassl-836	70	14	attractive	attractive	ADJ
hassl-836	70	15	results	result	NOUN
hassl-836	70	16	rather	rather	ADV
hassl-836	70	17	than	than	ADP
hassl-836	70	18	reflecting	reflect	VERB
hassl-836	70	19	the	the	DET
hassl-836	70	20	actual	actual	ADJ
hassl-836	70	21	business	business	NOUN
hassl-836	70	22	performance	performance	NOUN
hassl-836	70	23	.	.	PUNCT
hassl-836	71	1	uncontrolled	uncontrolled	ADJ
hassl-836	71	2	creative	creative	ADJ
hassl-836	71	3	accounting	accounting	NOUN
hassl-836	71	4	practices	practice	NOUN
hassl-836	71	5	may	may	AUX
hassl-836	71	6	hinder	hinder	VERB
hassl-836	71	7	actual	actual	ADJ
hassl-836	71	8	performance	performance	NOUN
hassl-836	71	9	being	be	AUX
hassl-836	71	10	communicated	communicate	VERB
hassl-836	71	11	to	to	ADP
hassl-836	71	12	the	the	DET
hassl-836	71	13	users	user	NOUN
hassl-836	71	14	.	.	PUNCT
hassl-836	72	1	company	company	NOUN
hassl-836	72	2	managers	manager	NOUN
hassl-836	72	3	may	may	AUX
hassl-836	72	4	have	have	AUX
hassl-836	72	5	manipulated	manipulate	VERB
hassl-836	72	6	the	the	DET
hassl-836	72	7	income	income	NOUN
hassl-836	72	8	to	to	PART
hassl-836	72	9	suit	suit	VERB
hassl-836	72	10	individuals	individual	NOUN
hassl-836	72	11	’	'	PUNCT
hassl-836	72	12	objectives	objective	NOUN
hassl-836	72	13	(	(	PUNCT
hassl-836	72	14	stolowy	stolowy	X
hassl-836	72	15	and	and	CCONJ
hassl-836	72	16	breton	breton	NOUN
hassl-836	72	17	,	,	PUNCT
hassl-836	72	18	2004	2004	NUM
hassl-836	72	19	)	)	PUNCT
hassl-836	72	20	.	.	PUNCT
hassl-836	73	1	this	this	PRON
hassl-836	73	2	can	can	AUX
hassl-836	73	3	be	be	AUX
hassl-836	73	4	done	do	VERB
hassl-836	73	5	by	by	ADP
hassl-836	73	6	selecting	select	VERB
hassl-836	73	7	certain	certain	ADJ
hassl-836	73	8	loose	loose	ADJ
hassl-836	73	9	procedures	procedure	NOUN
hassl-836	73	10	that	that	PRON
hassl-836	73	11	may	may	AUX
hassl-836	73	12	provide	provide	VERB
hassl-836	73	13	avenue	avenue	NOUN
hassl-836	73	14	to	to	PART
hassl-836	73	15	change	change	VERB
hassl-836	73	16	accounting	accounting	NOUN
hassl-836	73	17	estimates	estimate	NOUN
hassl-836	73	18	and	and	CCONJ
hassl-836	73	19	accruals	accrual	NOUN
hassl-836	73	20	(	(	PUNCT
hassl-836	73	21	diana	diana	PROPN
hassl-836	73	22	and	and	CCONJ
hassl-836	73	23	madalina	madalina	PROPN
hassl-836	73	24	,	,	PUNCT
hassl-836	73	25	2007	2007	NUM
hassl-836	73	26	)	)	PUNCT
hassl-836	73	27	.	.	PUNCT
hassl-836	74	1	to	to	PART
hassl-836	74	2	overcome	overcome	VERB
hassl-836	74	3	the	the	DET
hassl-836	74	4	negative	negative	ADJ
hassl-836	74	5	impact	impact	NOUN
hassl-836	74	6	due	due	ADP
hassl-836	74	7	to	to	ADP
hassl-836	74	8	creative	creative	ADJ
hassl-836	74	9	accounting	accounting	NOUN
hassl-836	74	10	practices	practice	NOUN
hassl-836	74	11	,	,	PUNCT
hassl-836	74	12	appropriate	appropriate	ADJ
hassl-836	74	13	code	code	NOUN
hassl-836	74	14	of	of	ADP
hassl-836	74	15	ethics	ethic	NOUN
hassl-836	74	16	need	need	VERB
hassl-836	74	17	to	to	PART
hassl-836	74	18	be	be	AUX
hassl-836	74	19	embraced	embrace	VERB
hassl-836	74	20	by	by	ADP
hassl-836	74	21	accounting	accounting	NOUN
hassl-836	74	22	profession	profession	NOUN
hassl-836	74	23	.	.	PUNCT
hassl-836	75	1	company	company	NOUN
hassl-836	75	2	that	that	PRON
hassl-836	75	3	lacks	lack	VERB
hassl-836	75	4	ethical	ethical	ADJ
hassl-836	75	5	considerations	consideration	NOUN
hassl-836	75	6	may	may	AUX
hassl-836	75	7	have	have	VERB
hassl-836	75	8	difficulties	difficulty	NOUN
hassl-836	75	9	to	to	PART
hassl-836	75	10	continue	continue	VERB
hassl-836	75	11	operating	operate	VERB
hassl-836	75	12	and	and	CCONJ
hassl-836	75	13	achieve	achieve	VERB
hassl-836	75	14	the	the	DET
hassl-836	75	15	target	target	NOUN
hassl-836	75	16	vision	vision	NOUN
hassl-836	75	17	for	for	ADP
hassl-836	75	18	an	an	DET
hassl-836	75	19	extended	extended	ADJ
hassl-836	75	20	time	time	NOUN
hassl-836	75	21	.	.	PUNCT
hassl-836	76	1	creative	creative	ADJ
hassl-836	76	2	accounting	accounting	NOUN
hassl-836	76	3	can	can	AUX
hassl-836	76	4	be	be	AUX
hassl-836	76	5	an	an	DET
hassl-836	76	6	instrument	instrument	NOUN
hassl-836	76	7	of	of	ADP
hassl-836	76	8	deception	deception	NOUN
hassl-836	76	9	to	to	ADP
hassl-836	76	10	the	the	DET
hassl-836	76	11	users	user	NOUN
hassl-836	76	12	if	if	SCONJ
hassl-836	76	13	being	be	AUX
hassl-836	76	14	practiced	practice	VERB
hassl-836	76	15	by	by	ADP
hassl-836	76	16	irresponsible	irresponsible	ADJ
hassl-836	76	17	managers	manager	NOUN
hassl-836	76	18	(	(	PUNCT
hassl-836	76	19	yadav	yadav	NOUN
hassl-836	76	20	,	,	PUNCT
hassl-836	76	21	2014	2014	NUM
hassl-836	76	22	)	)	PUNCT
hassl-836	76	23	.	.	PUNCT
hassl-836	77	1	given	give	VERB
hassl-836	77	2	these	these	PRON
hassl-836	77	3	,	,	PUNCT
hassl-836	77	4	financial	financial	ADJ
hassl-836	77	5	reports	report	NOUN
hassl-836	77	6	widely	widely	ADV
hassl-836	77	7	used	use	VERB
hassl-836	77	8	by	by	ADP
hassl-836	77	9	stakeholders	stakeholder	NOUN
hassl-836	77	10	should	should	AUX
hassl-836	77	11	be	be	AUX
hassl-836	77	12	reliable	reliable	ADJ
hassl-836	77	13	and	and	CCONJ
hassl-836	77	14	understandable	understandable	ADJ
hassl-836	77	15	.	.	PUNCT
hassl-836	78	1	it	it	PRON
hassl-836	78	2	is	be	AUX
hassl-836	78	3	argued	argue	VERB
hassl-836	78	4	that	that	SCONJ
hassl-836	78	5	financial	financial	ADJ
hassl-836	78	6	reports	report	NOUN
hassl-836	78	7	must	must	AUX
hassl-836	78	8	provide	provide	VERB
hassl-836	78	9	a	a	DET
hassl-836	78	10	clear	clear	ADJ
hassl-836	78	11	picture	picture	NOUN
hassl-836	78	12	of	of	ADP
hassl-836	78	13	actual	actual	ADJ
hassl-836	78	14	economic	economic	ADJ
hassl-836	78	15	resources	resource	NOUN
hassl-836	78	16	and	and	CCONJ
hassl-836	78	17	performance	performance	NOUN
hassl-836	78	18	of	of	ADP
hassl-836	78	19	a	a	DET
hassl-836	78	20	company	company	NOUN
hassl-836	78	21	.	.	PUNCT
hassl-836	79	1	2.2	2.2	NUM
hassl-836	79	2	.	.	PUNCT
hassl-836	80	1	income	income	NOUN
hassl-836	80	2	smoothing	smooth	VERB
hassl-836	80	3	income	income	NOUN
hassl-836	80	4	smoothing	smoothing	NOUN
hassl-836	80	5	is	be	AUX
hassl-836	80	6	known	know	VERB
hassl-836	80	7	as	as	ADP
hassl-836	80	8	deliberately	deliberately	ADV
hassl-836	80	9	fluctuating	fluctuate	VERB
hassl-836	80	10	earning	earn	VERB
hassl-836	80	11	to	to	PART
hassl-836	80	12	reach	reach	VERB
hassl-836	80	13	a	a	DET
hassl-836	80	14	level	level	NOUN
hassl-836	80	15	that	that	PRON
hassl-836	80	16	is	be	AUX
hassl-836	80	17	considered	consider	VERB
hassl-836	80	18	as	as	ADP
hassl-836	80	19	normal	normal	ADJ
hassl-836	80	20	performance	performance	NOUN
hassl-836	80	21	for	for	ADP
hassl-836	80	22	a	a	DET
hassl-836	80	23	company	company	NOUN
hassl-836	80	24	in	in	ADP
hassl-836	80	25	order	order	NOUN
hassl-836	80	26	to	to	PART
hassl-836	80	27	achieve	achieve	VERB
hassl-836	80	28	certain	certain	ADJ
hassl-836	80	29	objective	objective	NOUN
hassl-836	80	30	.	.	PUNCT
hassl-836	81	1	income	income	NOUN
hassl-836	81	2	smoothing	smoothing	NOUN
hassl-836	81	3	can	can	AUX
hassl-836	81	4	be	be	AUX
hassl-836	81	5	referred	refer	VERB
hassl-836	81	6	to	to	ADP
hassl-836	81	7	as	as	ADP
hassl-836	81	8	a	a	DET
hassl-836	81	9	mechanism	mechanism	NOUN
hassl-836	81	10	practiced	practice	VERB
hassl-836	81	11	by	by	ADP
hassl-836	81	12	companies	company	NOUN
hassl-836	81	13	to	to	PART
hassl-836	81	14	eliminate	eliminate	VERB
hassl-836	81	15	variation	variation	NOUN
hassl-836	81	16	of	of	ADP
hassl-836	81	17	reported	report	VERB
hassl-836	81	18	income	income	NOUN
hassl-836	81	19	against	against	ADP
hassl-836	81	20	some	some	DET
hassl-836	81	21	target	target	NOUN
hassl-836	81	22	through	through	ADP
hassl-836	81	23	changing	change	VERB
hassl-836	81	24	of	of	ADP
hassl-836	81	25	man	man	NOUN
hassl-836	81	26	-	-	PUNCT
hassl-836	81	27	made	make	VERB
hassl-836	81	28	accounting	accounting	NOUN
hassl-836	81	29	or	or	CCONJ
hassl-836	81	30	real	real	ADJ
hassl-836	81	31	transaction	transaction	NOUN
hassl-836	81	32	variables	variable	NOUN
hassl-836	81	33	.	.	PUNCT
hassl-836	82	1	this	this	DET
hassl-836	82	2	method	method	NOUN
hassl-836	82	3	if	if	SCONJ
hassl-836	82	4	being	be	AUX
hassl-836	82	5	conducted	conduct	VERB
hassl-836	82	6	consistently	consistently	ADV
hassl-836	82	7	may	may	AUX
hassl-836	82	8	provide	provide	VERB
hassl-836	82	9	misleading	mislead	VERB
hassl-836	82	10	information	information	NOUN
hassl-836	82	11	to	to	ADP
hassl-836	82	12	the	the	DET
hassl-836	82	13	users	user	NOUN
hassl-836	82	14	.	.	PUNCT
hassl-836	83	1	considering	consider	VERB
hassl-836	83	2	income	income	NOUN
hassl-836	83	3	as	as	ADP
hassl-836	83	4	one	one	NUM
hassl-836	83	5	of	of	ADP
hassl-836	83	6	the	the	DET
hassl-836	83	7	important	important	ADJ
hassl-836	83	8	factors	factor	NOUN
hassl-836	83	9	for	for	ADP
hassl-836	83	10	decision	decision	NOUN
hassl-836	83	11	-	-	PUNCT
hassl-836	83	12	makings	making	NOUN
hassl-836	83	13	;	;	PUNCT
hassl-836	83	14	the	the	DET
hassl-836	83	15	reliability	reliability	NOUN
hassl-836	83	16	of	of	ADP
hassl-836	83	17	income	income	NOUN
hassl-836	83	18	is	be	AUX
hassl-836	83	19	undeniably	undeniably	ADV
hassl-836	83	20	important	important	ADJ
hassl-836	83	21	aspect	aspect	NOUN
hassl-836	83	22	of	of	ADP
hassl-836	83	23	firms	firm	NOUN
hassl-836	83	24	to	to	PART
hassl-836	83	25	evaluate	evaluate	VERB
hassl-836	83	26	the	the	DET
hassl-836	83	27	returns	return	NOUN
hassl-836	83	28	and	and	CCONJ
hassl-836	83	29	risks	risk	NOUN
hassl-836	83	30	of	of	ADP
hassl-836	83	31	their	their	PRON
hassl-836	83	32	investments	investment	NOUN
hassl-836	83	33	(	(	PUNCT
hassl-836	83	34	boterenbrood	boterenbrood	PROPN
hassl-836	83	35	,	,	PUNCT
hassl-836	83	36	2014	2014	NUM
hassl-836	83	37	)	)	PUNCT
hassl-836	83	38	.	.	PUNCT
hassl-836	84	1	there	there	PRON
hassl-836	84	2	are	be	VERB
hassl-836	84	3	few	few	ADJ
hassl-836	84	4	reasons	reason	NOUN
hassl-836	84	5	that	that	PRON
hassl-836	84	6	can	can	AUX
hassl-836	84	7	influence	influence	VERB
hassl-836	84	8	companies	company	NOUN
hassl-836	84	9	across	across	ADP
hassl-836	84	10	industries	industry	NOUN
hassl-836	84	11	to	to	PART
hassl-836	84	12	conduct	conduct	VERB
hassl-836	84	13	income	income	NOUN
hassl-836	84	14	smoothing	smoothing	NOUN
hassl-836	84	15	.	.	PUNCT
hassl-836	85	1	for	for	ADP
hassl-836	85	2	example	example	NOUN
hassl-836	85	3	,	,	PUNCT
hassl-836	85	4	variations	variation	NOUN
hassl-836	85	5	of	of	ADP
hassl-836	85	6	economical	economical	ADJ
hassl-836	85	7	and	and	CCONJ
hassl-836	85	8	operational	operational	ADJ
hassl-836	85	9	faced	face	VERB
hassl-836	85	10	by	by	ADP
hassl-836	85	11	industries	industry	NOUN
hassl-836	85	12	may	may	AUX
hassl-836	85	13	motivate	motivate	VERB
hassl-836	85	14	and	and	CCONJ
hassl-836	85	15	affect	affect	VERB
hassl-836	85	16	income	income	NOUN
hassl-836	85	17	smoothing	smooth	VERB
hassl-836	85	18	ability	ability	NOUN
hassl-836	85	19	of	of	ADP
hassl-836	85	20	the	the	DET
hassl-836	85	21	companies	company	NOUN
hassl-836	85	22	(	(	PUNCT
hassl-836	85	23	atik	atik	PROPN
hassl-836	85	24	,	,	PUNCT
hassl-836	85	25	2009	2009	NUM
hassl-836	85	26	)	)	PUNCT
hassl-836	85	27	and	and	CCONJ
hassl-836	85	28	high	high	ADJ
hassl-836	85	29	leverage	leverage	NOUN
hassl-836	85	30	companies	company	NOUN
hassl-836	85	31	are	be	AUX
hassl-836	85	32	facing	face	VERB
hassl-836	85	33	greater	great	ADJ
hassl-836	85	34	risk	risk	NOUN
hassl-836	85	35	of	of	ADP
hassl-836	85	36	inability	inability	NOUN
hassl-836	85	37	to	to	PART
hassl-836	85	38	pay	pay	VERB
hassl-836	85	39	debt	debt	NOUN
hassl-836	85	40	is	be	AUX
hassl-836	85	41	more	more	ADV
hassl-836	85	42	likely	likely	ADJ
hassl-836	85	43	to	to	PART
hassl-836	85	44	smooth	smooth	VERB
hassl-836	85	45	earnings	earning	NOUN
hassl-836	85	46	(	(	PUNCT
hassl-836	85	47	alexandri	alexandri	NOUN
hassl-836	85	48	and	and	CCONJ
hassl-836	85	49	anjani	anjani	ADJ
hassl-836	85	50	,	,	PUNCT
hassl-836	85	51	2014	2014	NUM
hassl-836	85	52	)	)	PUNCT
hassl-836	85	53	.	.	PUNCT
hassl-836	86	1	on	on	ADP
hassl-836	86	2	the	the	DET
hassl-836	86	3	other	other	ADJ
hassl-836	86	4	hand	hand	NOUN
hassl-836	86	5	,	,	PUNCT
hassl-836	86	6	other	other	ADJ
hassl-836	86	7	elements	element	NOUN
hassl-836	86	8	such	such	ADJ
hassl-836	86	9	as	as	ADP
hassl-836	86	10	high	high	ADJ
hassl-836	86	11	security	security	NOUN
hassl-836	86	12	prices	price	NOUN
hassl-836	86	13	and	and	CCONJ
hassl-836	86	14	low	low	ADJ
hassl-836	86	15	cost	cost	NOUN
hassl-836	86	16	of	of	ADP
hassl-836	86	17	capital	capital	NOUN
hassl-836	86	18	that	that	PRON
hassl-836	86	19	can	can	AUX
hassl-836	86	20	bring	bring	VERB
hassl-836	86	21	advantage	advantage	NOUN
hassl-836	86	22	to	to	ADP
hassl-836	86	23	the	the	DET
hassl-836	86	24	company	company	NOUN
hassl-836	86	25	are	be	AUX
hassl-836	86	26	some	some	PRON
hassl-836	86	27	of	of	ADP
hassl-836	86	28	the	the	DET
hassl-836	86	29	reasons	reason	NOUN
hassl-836	86	30	why	why	SCONJ
hassl-836	86	31	companies	company	NOUN
hassl-836	86	32	do	do	VERB
hassl-836	86	33	income	income	NOUN
hassl-836	86	34	smoothing	smooth	VERB
hassl-836	86	35	(	(	PUNCT
hassl-836	86	36	stolowy	stolowy	NOUN
hassl-836	86	37	and	and	CCONJ
hassl-836	86	38	breton	breton	NOUN
hassl-836	86	39	,	,	PUNCT
hassl-836	86	40	2004	2004	NUM
hassl-836	86	41	)	)	PUNCT
hassl-836	86	42	.	.	PUNCT
hassl-836	87	1	authorized	authorize	VERB
hassl-836	87	2	person	person	NOUN
hassl-836	87	3	in	in	ADP
hassl-836	87	4	the	the	DET
hassl-836	87	5	field	field	NOUN
hassl-836	87	6	of	of	ADP
hassl-836	87	7	accounting	accounting	NOUN
hassl-836	87	8	,	,	PUNCT
hassl-836	87	9	including	include	VERB
hassl-836	87	10	revenues	revenue	NOUN
hassl-836	87	11	and	and	CCONJ
hassl-836	87	12	expenses	expense	NOUN
hassl-836	87	13	could	could	AUX
hassl-836	87	14	create	create	VERB
hassl-836	87	15	opportunities	opportunity	NOUN
hassl-836	87	16	for	for	ADP
hassl-836	87	17	income	income	NOUN
hassl-836	87	18	humanities	humanity	NOUN
hassl-836	87	19	and	and	CCONJ
hassl-836	87	20	social	social	ADJ
hassl-836	87	21	sciences	science	NOUN
hassl-836	87	22	letters	letter	NOUN
hassl-836	87	23	,	,	PUNCT
hassl-836	87	24	2020	2020	NUM
hassl-836	87	25	,	,	PUNCT
hassl-836	87	26	8(1	8(1	NOUN
hassl-836	87	27	):	):	PUNCT
hassl-836	87	28	12	12	NUM
hassl-836	87	29	-	-	SYM
hassl-836	87	30	22	22	NUM
hassl-836	87	31	15	15	NUM
hassl-836	87	32	©	©	PROPN
hassl-836	87	33	2020	2020	NUM
hassl-836	87	34	conscientia	conscientia	PROPN
hassl-836	87	35	beam	beam	PROPN
hassl-836	87	36	.	.	PUNCT
hassl-836	88	1	all	all	DET
hassl-836	88	2	rights	right	NOUN
hassl-836	88	3	reserved	reserve	VERB
hassl-836	88	4	.	.	PUNCT
hassl-836	89	1	smoothing	smooth	VERB
hassl-836	89	2	(	(	PUNCT
hassl-836	89	3	alexandri	alexandri	NOUN
hassl-836	89	4	and	and	CCONJ
hassl-836	89	5	anjani	anjani	ADJ
hassl-836	89	6	,	,	PUNCT
hassl-836	89	7	2014	2014	NUM
hassl-836	89	8	)	)	PUNCT
hassl-836	89	9	and	and	CCONJ
hassl-836	89	10	creative	creative	ADJ
hassl-836	89	11	accounting	accounting	NOUN
hassl-836	89	12	.	.	PUNCT
hassl-836	90	1	according	accord	VERB
hassl-836	90	2	to	to	ADP
hassl-836	90	3	defond	defond	NOUN
hassl-836	90	4	and	and	CCONJ
hassl-836	90	5	park	park	NOUN
hassl-836	90	6	(	(	PUNCT
hassl-836	90	7	1997	1997	NUM
hassl-836	90	8	)	)	PUNCT
hassl-836	90	9	companies	company	NOUN
hassl-836	90	10	incline	incline	VERB
hassl-836	90	11	to	to	ADP
hassl-836	90	12	smooth	smooth	ADJ
hassl-836	90	13	earnings	earning	NOUN
hassl-836	90	14	when	when	SCONJ
hassl-836	90	15	the	the	DET
hassl-836	90	16	current	current	ADJ
hassl-836	90	17	financial	financial	ADJ
hassl-836	90	18	performance	performance	NOUN
hassl-836	90	19	is	be	AUX
hassl-836	90	20	detriment	detriment	ADJ
hassl-836	90	21	as	as	SCONJ
hassl-836	90	22	compared	compare	VERB
hassl-836	90	23	to	to	ADP
hassl-836	90	24	the	the	DET
hassl-836	90	25	expected	expect	VERB
hassl-836	90	26	financial	financial	ADJ
hassl-836	90	27	performance	performance	NOUN
hassl-836	90	28	.	.	PUNCT
hassl-836	91	1	they	they	PRON
hassl-836	91	2	explained	explain	VERB
hassl-836	91	3	that	that	SCONJ
hassl-836	91	4	accruals	accrual	NOUN
hassl-836	91	5	are	be	AUX
hassl-836	91	6	increased	increase	VERB
hassl-836	91	7	by	by	ADP
hassl-836	91	8	allocating	allocate	VERB
hassl-836	91	9	forthcoming	forthcoming	ADJ
hassl-836	91	10	income	income	NOUN
hassl-836	91	11	to	to	PART
hassl-836	91	12	be	be	AUX
hassl-836	91	13	recognised	recognise	VERB
hassl-836	91	14	in	in	ADP
hassl-836	91	15	the	the	DET
hassl-836	91	16	current	current	ADJ
hassl-836	91	17	financial	financial	ADJ
hassl-836	91	18	statement	statement	NOUN
hassl-836	91	19	.	.	PUNCT
hassl-836	92	1	contradict	contradict	VERB
hassl-836	92	2	to	to	ADP
hassl-836	92	3	the	the	DET
hassl-836	92	4	earlier	early	ADJ
hassl-836	92	5	situation	situation	NOUN
hassl-836	92	6	described	describe	VERB
hassl-836	92	7	,	,	PUNCT
hassl-836	92	8	the	the	DET
hassl-836	92	9	authors	author	NOUN
hassl-836	92	10	argued	argue	VERB
hassl-836	92	11	that	that	SCONJ
hassl-836	92	12	companies	company	NOUN
hassl-836	92	13	will	will	AUX
hassl-836	92	14	decrease	decrease	VERB
hassl-836	92	15	accruals	accrual	NOUN
hassl-836	92	16	when	when	SCONJ
hassl-836	92	17	current	current	ADJ
hassl-836	92	18	performance	performance	NOUN
hassl-836	92	19	is	be	AUX
hassl-836	92	20	better	well	ADJ
hassl-836	92	21	than	than	ADP
hassl-836	92	22	the	the	DET
hassl-836	92	23	expected	expect	VERB
hassl-836	92	24	future	future	ADJ
hassl-836	92	25	performance	performance	NOUN
hassl-836	92	26	.	.	PUNCT
hassl-836	93	1	big	big	ADJ
hassl-836	93	2	bath	bath	NOUN
hassl-836	93	3	accounting	accounting	NOUN
hassl-836	93	4	is	be	AUX
hassl-836	93	5	another	another	DET
hassl-836	93	6	mechanism	mechanism	NOUN
hassl-836	93	7	that	that	PRON
hassl-836	93	8	can	can	AUX
hassl-836	93	9	be	be	AUX
hassl-836	93	10	associated	associate	VERB
hassl-836	93	11	with	with	ADP
hassl-836	93	12	income	income	NOUN
hassl-836	93	13	smoothing	smooth	VERB
hassl-836	93	14	phenomenon	phenomenon	NOUN
hassl-836	93	15	(	(	PUNCT
hassl-836	93	16	shah	shah	NOUN
hassl-836	93	17	and	and	CCONJ
hassl-836	93	18	butt	butt	PROPN
hassl-836	93	19	,	,	PUNCT
hassl-836	93	20	2011	2011	NUM
hassl-836	93	21	)	)	PUNCT
hassl-836	93	22	.	.	PUNCT
hassl-836	94	1	company	company	NOUN
hassl-836	94	2	will	will	AUX
hassl-836	94	3	report	report	VERB
hassl-836	94	4	high	high	ADJ
hassl-836	94	5	expenses	expense	NOUN
hassl-836	94	6	and	and	CCONJ
hassl-836	94	7	high	high	ADJ
hassl-836	94	8	losses	loss	NOUN
hassl-836	94	9	in	in	ADP
hassl-836	94	10	the	the	DET
hassl-836	94	11	current	current	ADJ
hassl-836	94	12	year	year	NOUN
hassl-836	94	13	in	in	ADP
hassl-836	94	14	order	order	NOUN
hassl-836	94	15	to	to	PART
hassl-836	94	16	ensure	ensure	VERB
hassl-836	94	17	that	that	SCONJ
hassl-836	94	18	earning	earn	VERB
hassl-836	94	19	in	in	ADP
hassl-836	94	20	the	the	DET
hassl-836	94	21	subsequent	subsequent	ADJ
hassl-836	94	22	year	year	NOUN
hassl-836	94	23	is	be	AUX
hassl-836	94	24	improved	improve	VERB
hassl-836	94	25	.	.	PUNCT
hassl-836	95	1	on	on	ADP
hassl-836	95	2	the	the	DET
hassl-836	95	3	long	long	ADJ
hassl-836	95	4	term	term	NOUN
hassl-836	95	5	,	,	PUNCT
hassl-836	95	6	income	income	NOUN
hassl-836	95	7	smoothing	smoothing	NOUN
hassl-836	95	8	is	be	AUX
hassl-836	95	9	the	the	DET
hassl-836	95	10	most	most	ADV
hassl-836	95	11	preferable	preferable	ADJ
hassl-836	95	12	method	method	NOUN
hassl-836	95	13	as	as	SCONJ
hassl-836	95	14	it	it	PRON
hassl-836	95	15	shows	show	VERB
hassl-836	95	16	that	that	SCONJ
hassl-836	95	17	the	the	DET
hassl-836	95	18	company	company	NOUN
hassl-836	95	19	is	be	AUX
hassl-836	95	20	strong	strong	ADJ
hassl-836	95	21	and	and	CCONJ
hassl-836	95	22	stable	stable	ADJ
hassl-836	95	23	.	.	PUNCT
hassl-836	96	1	public	public	ADJ
hassl-836	96	2	listed	list	VERB
hassl-836	96	3	companies	company	NOUN
hassl-836	96	4	used	use	VERB
hassl-836	96	5	income	income	NOUN
hassl-836	96	6	smoothing	smoothing	NOUN
hassl-836	96	7	method	method	NOUN
hassl-836	96	8	in	in	ADP
hassl-836	96	9	the	the	DET
hassl-836	96	10	companies	company	NOUN
hassl-836	96	11	due	due	ADP
hassl-836	96	12	to	to	ADP
hassl-836	96	13	different	different	ADJ
hassl-836	96	14	reasons	reason	NOUN
hassl-836	96	15	.	.	PUNCT
hassl-836	97	1	companies	company	NOUN
hassl-836	97	2	that	that	PRON
hassl-836	97	3	reported	report	VERB
hassl-836	97	4	stable	stable	ADJ
hassl-836	97	5	earnings	earning	NOUN
hassl-836	97	6	pay	pay	VERB
hassl-836	97	7	a	a	DET
hassl-836	97	8	relative	relative	ADJ
hassl-836	97	9	constant	constant	ADJ
hassl-836	97	10	level	level	NOUN
hassl-836	97	11	of	of	ADP
hassl-836	97	12	dividends	dividend	NOUN
hassl-836	97	13	rather	rather	ADV
hassl-836	97	14	than	than	ADP
hassl-836	97	15	companies	company	NOUN
hassl-836	97	16	with	with	ADP
hassl-836	97	17	fluctuate	fluctuate	NOUN
hassl-836	97	18	earnings	earning	NOUN
hassl-836	97	19	.	.	PUNCT
hassl-836	98	1	the	the	DET
hassl-836	98	2	situation	situation	NOUN
hassl-836	98	3	gives	give	VERB
hassl-836	98	4	a	a	DET
hassl-836	98	5	positive	positive	ADJ
hassl-836	98	6	signal	signal	NOUN
hassl-836	98	7	to	to	ADP
hassl-836	98	8	the	the	DET
hassl-836	98	9	potential	potential	ADJ
hassl-836	98	10	creditors	creditor	NOUN
hassl-836	98	11	with	with	ADP
hassl-836	98	12	low	low	ADJ
hassl-836	98	13	level	level	NOUN
hassl-836	98	14	of	of	ADP
hassl-836	98	15	risk	risk	NOUN
hassl-836	98	16	.	.	PUNCT
hassl-836	99	1	the	the	DET
hassl-836	99	2	companies	company	NOUN
hassl-836	99	3	may	may	AUX
hassl-836	99	4	have	have	VERB
hassl-836	99	5	lower	low	ADJ
hassl-836	99	6	cost	cost	NOUN
hassl-836	99	7	of	of	ADP
hassl-836	99	8	debt	debt	NOUN
hassl-836	99	9	with	with	ADP
hassl-836	99	10	more	more	ADV
hassl-836	99	11	stable	stable	ADJ
hassl-836	99	12	positive	positive	ADJ
hassl-836	99	13	income	income	NOUN
hassl-836	99	14	.	.	PUNCT
hassl-836	100	1	to	to	PART
hassl-836	100	2	meet	meet	VERB
hassl-836	100	3	the	the	DET
hassl-836	100	4	expectation	expectation	NOUN
hassl-836	100	5	of	of	ADP
hassl-836	100	6	the	the	DET
hassl-836	100	7	users	user	NOUN
hassl-836	100	8	of	of	ADP
hassl-836	100	9	financial	financial	ADJ
hassl-836	100	10	statements	statement	NOUN
hassl-836	100	11	,	,	PUNCT
hassl-836	100	12	companies	company	NOUN
hassl-836	100	13	may	may	AUX
hassl-836	100	14	conduct	conduct	VERB
hassl-836	100	15	income	income	NOUN
hassl-836	100	16	smoothing	smooth	VERB
hassl-836	100	17	to	to	PART
hassl-836	100	18	signal	signal	VERB
hassl-836	100	19	certain	certain	ADJ
hassl-836	100	20	relevant	relevant	ADJ
hassl-836	100	21	future	future	ADJ
hassl-836	100	22	information	information	NOUN
hassl-836	100	23	(	(	PUNCT
hassl-836	100	24	ismael	ismael	PROPN
hassl-836	100	25	,	,	PUNCT
hassl-836	100	26	2017	2017	NUM
hassl-836	100	27	)	)	PUNCT
hassl-836	100	28	.	.	PUNCT
hassl-836	101	1	based	base	VERB
hassl-836	101	2	on	on	ADP
hassl-836	101	3	these	these	DET
hassl-836	101	4	arguments	argument	NOUN
hassl-836	101	5	,	,	PUNCT
hassl-836	101	6	this	this	DET
hassl-836	101	7	study	study	NOUN
hassl-836	101	8	hypothesized	hypothesize	VERB
hassl-836	101	9	that	that	SCONJ
hassl-836	101	10	:	:	PUNCT
hassl-836	101	11	h1	h1	NOUN
hassl-836	101	12	:	:	PUNCT
hassl-836	101	13	income	income	NOUN
hassl-836	101	14	smoothing	smoothing	NOUN
hassl-836	101	15	has	have	VERB
hassl-836	101	16	a	a	DET
hassl-836	101	17	significant	significant	ADJ
hassl-836	101	18	influence	influence	NOUN
hassl-836	101	19	on	on	ADP
hassl-836	101	20	the	the	DET
hassl-836	101	21	financial	financial	ADJ
hassl-836	101	22	performance	performance	NOUN
hassl-836	101	23	of	of	ADP
hassl-836	101	24	public	public	ADJ
hassl-836	101	25	listed	list	VERB
hassl-836	101	26	companies	company	NOUN
hassl-836	101	27	in	in	ADP
hassl-836	101	28	malaysia	malaysia	PROPN
hassl-836	101	29	.	.	PUNCT
hassl-836	102	1	2.3	2.3	NUM
hassl-836	102	2	.	.	PUNCT
hassl-836	103	1	tax	tax	NOUN
hassl-836	103	2	avoidance	avoidance	NOUN
hassl-836	103	3	taxation	taxation	NOUN
hassl-836	103	4	from	from	ADP
hassl-836	103	5	perception	perception	NOUN
hassl-836	103	6	of	of	ADP
hassl-836	103	7	government	government	NOUN
hassl-836	103	8	and	and	CCONJ
hassl-836	103	9	companies	company	NOUN
hassl-836	103	10	has	have	AUX
hassl-836	103	11	always	always	ADV
hassl-836	103	12	been	be	AUX
hassl-836	103	13	contemporary	contemporary	ADJ
hassl-836	103	14	issues	issue	NOUN
hassl-836	103	15	discussed	discuss	VERB
hassl-836	103	16	globally	globally	ADV
hassl-836	103	17	.	.	PUNCT
hassl-836	104	1	tax	tax	NOUN
hassl-836	104	2	avoidance	avoidance	NOUN
hassl-836	104	3	is	be	AUX
hassl-836	104	4	recognised	recognise	VERB
hassl-836	104	5	as	as	ADP
hassl-836	104	6	a	a	DET
hassl-836	104	7	legal	legal	ADJ
hassl-836	104	8	method	method	NOUN
hassl-836	104	9	to	to	PART
hassl-836	104	10	be	be	AUX
hassl-836	104	11	practiced	practice	VERB
hassl-836	104	12	for	for	ADP
hassl-836	104	13	the	the	DET
hassl-836	104	14	benefit	benefit	NOUN
hassl-836	104	15	of	of	ADP
hassl-836	104	16	the	the	DET
hassl-836	104	17	company	company	NOUN
hassl-836	104	18	(	(	PUNCT
hassl-836	104	19	fisher	fisher	PROPN
hassl-836	104	20	,	,	PUNCT
hassl-836	104	21	2014	2014	NUM
hassl-836	104	22	)	)	PUNCT
hassl-836	104	23	.	.	PUNCT
hassl-836	105	1	the	the	DET
hassl-836	105	2	practice	practice	NOUN
hassl-836	105	3	will	will	AUX
hassl-836	105	4	provide	provide	VERB
hassl-836	105	5	opportunity	opportunity	NOUN
hassl-836	105	6	for	for	SCONJ
hassl-836	105	7	the	the	DET
hassl-836	105	8	company	company	NOUN
hassl-836	105	9	to	to	PART
hassl-836	105	10	avoid	avoid	VERB
hassl-836	105	11	paying	pay	VERB
hassl-836	105	12	tax	tax	NOUN
hassl-836	105	13	by	by	ADP
hassl-836	105	14	certain	certain	ADJ
hassl-836	105	15	degree	degree	NOUN
hassl-836	105	16	for	for	ADP
hassl-836	105	17	the	the	DET
hassl-836	105	18	current	current	ADJ
hassl-836	105	19	financial	financial	ADJ
hassl-836	105	20	year	year	NOUN
hassl-836	105	21	.	.	PUNCT
hassl-836	106	1	the	the	DET
hassl-836	106	2	concept	concept	NOUN
hassl-836	106	3	is	be	AUX
hassl-836	106	4	allowable	allowable	ADJ
hassl-836	106	5	as	as	ADP
hassl-836	106	6	compared	compare	VERB
hassl-836	106	7	to	to	ADP
hassl-836	106	8	tax	tax	NOUN
hassl-836	106	9	evasion	evasion	NOUN
hassl-836	106	10	method	method	NOUN
hassl-836	106	11	in	in	ADP
hassl-836	106	12	which	which	PRON
hassl-836	106	13	it	it	PRON
hassl-836	106	14	is	be	AUX
hassl-836	106	15	conducted	conduct	VERB
hassl-836	106	16	to	to	PART
hassl-836	106	17	prevent	prevent	VERB
hassl-836	106	18	from	from	ADP
hassl-836	106	19	illegal	illegal	ADJ
hassl-836	106	20	tax	tax	NOUN
hassl-836	106	21	paying	paying	NOUN
hassl-836	106	22	.	.	PUNCT
hassl-836	107	1	motivation	motivation	NOUN
hassl-836	107	2	to	to	PART
hassl-836	107	3	pay	pay	VERB
hassl-836	107	4	low	low	ADJ
hassl-836	107	5	tax	tax	NOUN
hassl-836	107	6	is	be	AUX
hassl-836	107	7	one	one	NUM
hassl-836	107	8	of	of	ADP
hassl-836	107	9	the	the	DET
hassl-836	107	10	reasons	reason	NOUN
hassl-836	107	11	companies	company	NOUN
hassl-836	107	12	in	in	ADP
hassl-836	107	13	kenya	kenya	PROPN
hassl-836	107	14	conduct	conduct	VERB
hassl-836	107	15	creative	creative	ADJ
hassl-836	107	16	accounting	accounting	NOUN
hassl-836	107	17	(	(	PUNCT
hassl-836	107	18	amat	amat	PROPN
hassl-836	107	19	and	and	CCONJ
hassl-836	107	20	gowthorpe	gowthorpe	PROPN
hassl-836	107	21	,	,	PUNCT
hassl-836	107	22	2004	2004	NUM
hassl-836	107	23	)	)	PUNCT
hassl-836	107	24	.	.	PUNCT
hassl-836	108	1	companies	company	NOUN
hassl-836	108	2	arrange	arrange	VERB
hassl-836	108	3	,	,	PUNCT
hassl-836	108	4	manage	manage	VERB
hassl-836	108	5	and	and	CCONJ
hassl-836	108	6	plan	plan	VERB
hassl-836	108	7	the	the	DET
hassl-836	108	8	financial	financial	NOUN
hassl-836	108	9	to	to	PART
hassl-836	108	10	ensure	ensure	VERB
hassl-836	108	11	that	that	SCONJ
hassl-836	108	12	only	only	ADV
hassl-836	108	13	least	least	ADJ
hassl-836	108	14	possible	possible	ADJ
hassl-836	108	15	amount	amount	NOUN
hassl-836	108	16	of	of	ADP
hassl-836	108	17	tax	tax	NOUN
hassl-836	108	18	need	need	NOUN
hassl-836	108	19	to	to	PART
hassl-836	108	20	be	be	AUX
hassl-836	108	21	paid	pay	VERB
hassl-836	108	22	but	but	CCONJ
hassl-836	108	23	still	still	ADV
hassl-836	108	24	abide	abide	VERB
hassl-836	108	25	by	by	ADP
hassl-836	108	26	the	the	DET
hassl-836	108	27	law	law	NOUN
hassl-836	108	28	.	.	PUNCT
hassl-836	109	1	various	various	ADJ
hassl-836	109	2	legal	legal	ADJ
hassl-836	109	3	mechanisms	mechanism	NOUN
hassl-836	109	4	could	could	AUX
hassl-836	109	5	be	be	AUX
hassl-836	109	6	practiced	practice	VERB
hassl-836	109	7	with	with	ADP
hassl-836	109	8	the	the	DET
hassl-836	109	9	objective	objective	NOUN
hassl-836	109	10	to	to	PART
hassl-836	109	11	avoid	avoid	VERB
hassl-836	109	12	paying	pay	VERB
hassl-836	109	13	tax	tax	NOUN
hassl-836	109	14	by	by	ADP
hassl-836	109	15	certain	certain	ADJ
hassl-836	109	16	amount	amount	NOUN
hassl-836	109	17	and	and	CCONJ
hassl-836	109	18	protect	protect	VERB
hassl-836	109	19	companies	company	NOUN
hassl-836	109	20	’	'	PUNCT
hassl-836	109	21	liability	liability	NOUN
hassl-836	109	22	.	.	PUNCT
hassl-836	110	1	companies	company	NOUN
hassl-836	110	2	looking	look	VERB
hassl-836	110	3	for	for	ADP
hassl-836	110	4	tax	tax	NOUN
hassl-836	110	5	consultants	consultant	NOUN
hassl-836	110	6	to	to	PART
hassl-836	110	7	provide	provide	VERB
hassl-836	110	8	professional	professional	ADJ
hassl-836	110	9	guidance	guidance	NOUN
hassl-836	110	10	,	,	PUNCT
hassl-836	110	11	increase	increase	VERB
hassl-836	110	12	allowable	allowable	ADJ
hassl-836	110	13	tax	tax	NOUN
hassl-836	110	14	expenses	expense	NOUN
hassl-836	110	15	and	and	CCONJ
hassl-836	110	16	subscribe	subscribe	NOUN
hassl-836	110	17	for	for	ADP
hassl-836	110	18	life	life	NOUN
hassl-836	110	19	assurance	assurance	NOUN
hassl-836	110	20	policies	policy	NOUN
hassl-836	110	21	are	be	AUX
hassl-836	110	22	some	some	DET
hassl-836	110	23	initiatives	initiative	NOUN
hassl-836	110	24	taken	take	VERB
hassl-836	110	25	to	to	PART
hassl-836	110	26	avoid	avoid	VERB
hassl-836	110	27	paying	pay	VERB
hassl-836	110	28	tax	tax	NOUN
hassl-836	110	29	(	(	PUNCT
hassl-836	110	30	adebisi	adebisi	ADJ
hassl-836	110	31	and	and	CCONJ
hassl-836	110	32	gbegi	gbegi	NOUN
hassl-836	110	33	,	,	PUNCT
hassl-836	110	34	2013	2013	NUM
hassl-836	110	35	)	)	PUNCT
hassl-836	110	36	.	.	PUNCT
hassl-836	111	1	these	these	DET
hassl-836	111	2	initiatives	initiative	NOUN
hassl-836	111	3	are	be	AUX
hassl-836	111	4	usually	usually	ADV
hassl-836	111	5	regarded	regard	VERB
hassl-836	111	6	as	as	ADP
hassl-836	111	7	one	one	NUM
hassl-836	111	8	mechanism	mechanism	NOUN
hassl-836	111	9	that	that	PRON
hassl-836	111	10	can	can	AUX
hassl-836	111	11	increase	increase	VERB
hassl-836	111	12	financial	financial	ADJ
hassl-836	111	13	performance	performance	NOUN
hassl-836	111	14	of	of	ADP
hassl-836	111	15	the	the	DET
hassl-836	111	16	firm	firm	NOUN
hassl-836	111	17	and	and	CCONJ
hassl-836	111	18	at	at	ADP
hassl-836	111	19	the	the	DET
hassl-836	111	20	same	same	ADJ
hassl-836	111	21	time	time	NOUN
hassl-836	111	22	reduce	reduce	VERB
hassl-836	111	23	the	the	DET
hassl-836	111	24	amount	amount	NOUN
hassl-836	111	25	of	of	ADP
hassl-836	111	26	tax	tax	NOUN
hassl-836	111	27	payable	payable	ADJ
hassl-836	111	28	for	for	ADP
hassl-836	111	29	the	the	DET
hassl-836	111	30	year	year	NOUN
hassl-836	111	31	(	(	PUNCT
hassl-836	111	32	desai	desai	PROPN
hassl-836	111	33	and	and	CCONJ
hassl-836	111	34	dharmapala	dharmapala	PROPN
hassl-836	111	35	,	,	PUNCT
hassl-836	111	36	2009	2009	NUM
hassl-836	111	37	)	)	PUNCT
hassl-836	111	38	.	.	PUNCT
hassl-836	112	1	on	on	ADP
hassl-836	112	2	the	the	DET
hassl-836	112	3	other	other	ADJ
hassl-836	112	4	hand	hand	NOUN
hassl-836	112	5	,	,	PUNCT
hassl-836	112	6	it	it	PRON
hassl-836	112	7	is	be	AUX
hassl-836	112	8	argued	argue	VERB
hassl-836	112	9	that	that	SCONJ
hassl-836	112	10	there	there	PRON
hassl-836	112	11	are	be	VERB
hassl-836	112	12	two	two	NUM
hassl-836	112	13	possible	possible	ADJ
hassl-836	112	14	motives	motive	NOUN
hassl-836	112	15	that	that	PRON
hassl-836	112	16	can	can	AUX
hassl-836	112	17	allow	allow	VERB
hassl-836	112	18	the	the	DET
hassl-836	112	19	company	company	NOUN
hassl-836	112	20	to	to	PART
hassl-836	112	21	pay	pay	VERB
hassl-836	112	22	less	less	ADJ
hassl-836	112	23	amount	amount	NOUN
hassl-836	112	24	of	of	ADP
hassl-836	112	25	tax	tax	NOUN
hassl-836	112	26	through	through	ADP
hassl-836	112	27	appropriate	appropriate	ADJ
hassl-836	112	28	level	level	NOUN
hassl-836	112	29	of	of	ADP
hassl-836	112	30	employment	employment	NOUN
hassl-836	112	31	contracts	contract	NOUN
hassl-836	112	32	.	.	PUNCT
hassl-836	113	1	companies	company	NOUN
hassl-836	113	2	need	need	VERB
hassl-836	113	3	to	to	PART
hassl-836	113	4	confirm	confirm	VERB
hassl-836	113	5	with	with	ADP
hassl-836	113	6	level	level	NOUN
hassl-836	113	7	of	of	ADP
hassl-836	113	8	provisions	provision	NOUN
hassl-836	113	9	or	or	CCONJ
hassl-836	113	10	compensations	compensation	NOUN
hassl-836	113	11	that	that	PRON
hassl-836	113	12	can	can	AUX
hassl-836	113	13	eliminate	eliminate	VERB
hassl-836	113	14	certain	certain	ADJ
hassl-836	113	15	tax	tax	NOUN
hassl-836	113	16	liabilities	liability	NOUN
hassl-836	113	17	.	.	PUNCT
hassl-836	114	1	therefore	therefore	ADV
hassl-836	114	2	,	,	PUNCT
hassl-836	114	3	the	the	DET
hassl-836	114	4	company	company	NOUN
hassl-836	114	5	initiative	initiative	NOUN
hassl-836	114	6	to	to	PART
hassl-836	114	7	reduce	reduce	VERB
hassl-836	114	8	tax	tax	NOUN
hassl-836	114	9	payable	payable	ADJ
hassl-836	114	10	must	must	AUX
hassl-836	114	11	be	be	AUX
hassl-836	114	12	aligned	align	VERB
hassl-836	114	13	with	with	ADP
hassl-836	114	14	the	the	DET
hassl-836	114	15	internal	internal	ADJ
hassl-836	114	16	control	control	NOUN
hassl-836	114	17	and	and	CCONJ
hassl-836	114	18	the	the	DET
hassl-836	114	19	standard	standard	NOUN
hassl-836	114	20	of	of	ADP
hassl-836	114	21	procedures	procedure	NOUN
hassl-836	114	22	to	to	PART
hassl-836	114	23	ensure	ensure	VERB
hassl-836	114	24	that	that	SCONJ
hassl-836	114	25	the	the	DET
hassl-836	114	26	mechanism	mechanism	NOUN
hassl-836	114	27	is	be	AUX
hassl-836	114	28	conducted	conduct	VERB
hassl-836	114	29	in	in	ADP
hassl-836	114	30	a	a	DET
hassl-836	114	31	cohesive	cohesive	ADJ
hassl-836	114	32	way	way	NOUN
hassl-836	114	33	.	.	PUNCT
hassl-836	115	1	it	it	PRON
hassl-836	115	2	is	be	AUX
hassl-836	115	3	found	find	VERB
hassl-836	115	4	that	that	SCONJ
hassl-836	115	5	some	some	DET
hassl-836	115	6	companies	company	NOUN
hassl-836	115	7	use	use	VERB
hassl-836	115	8	creative	creative	ADJ
hassl-836	115	9	accounting	accounting	NOUN
hassl-836	115	10	mechanism	mechanism	NOUN
hassl-836	115	11	to	to	PART
hassl-836	115	12	reduce	reduce	VERB
hassl-836	115	13	the	the	DET
hassl-836	115	14	amount	amount	NOUN
hassl-836	115	15	of	of	ADP
hassl-836	115	16	tax	tax	NOUN
hassl-836	115	17	payable	payable	ADJ
hassl-836	115	18	(	(	PUNCT
hassl-836	115	19	kamau	kamau	PROPN
hassl-836	115	20	et	et	PROPN
hassl-836	115	21	al	al	PROPN
hassl-836	115	22	.	.	PROPN
hassl-836	115	23	,	,	PUNCT
hassl-836	115	24	2012	2012	NUM
hassl-836	115	25	)	)	PUNCT
hassl-836	115	26	.	.	PUNCT
hassl-836	116	1	companies	company	NOUN
hassl-836	116	2	may	may	AUX
hassl-836	116	3	avoid	avoid	VERB
hassl-836	116	4	paying	pay	VERB
hassl-836	116	5	tax	tax	NOUN
hassl-836	116	6	by	by	ADP
hassl-836	116	7	understating	understate	VERB
hassl-836	116	8	their	their	PRON
hassl-836	116	9	income	income	NOUN
hassl-836	116	10	and	and	CCONJ
hassl-836	116	11	increase	increase	VERB
hassl-836	116	12	expenses	expense	NOUN
hassl-836	116	13	.	.	PUNCT
hassl-836	117	1	based	base	VERB
hassl-836	117	2	on	on	ADP
hassl-836	117	3	these	these	PRON
hassl-836	117	4	,	,	PUNCT
hassl-836	117	5	the	the	DET
hassl-836	117	6	study	study	NOUN
hassl-836	117	7	hypothesized	hypothesize	VERB
hassl-836	117	8	that	that	SCONJ
hassl-836	117	9	:	:	PUNCT
hassl-836	117	10	h2	h2	NOUN
hassl-836	117	11	:	:	PUNCT
hassl-836	117	12	tax	tax	NOUN
hassl-836	117	13	avoidance	avoidance	NOUN
hassl-836	117	14	has	have	VERB
hassl-836	117	15	a	a	DET
hassl-836	117	16	significant	significant	ADJ
hassl-836	117	17	influence	influence	NOUN
hassl-836	117	18	on	on	ADP
hassl-836	117	19	financial	financial	ADJ
hassl-836	117	20	performance	performance	NOUN
hassl-836	117	21	of	of	ADP
hassl-836	117	22	public	public	ADJ
hassl-836	117	23	listed	list	VERB
hassl-836	117	24	companies	company	NOUN
hassl-836	117	25	in	in	ADP
hassl-836	117	26	malaysia	malaysia	PROPN
hassl-836	117	27	.	.	PUNCT
hassl-836	118	1	2.4	2.4	NUM
hassl-836	118	2	.	.	PUNCT
hassl-836	119	1	agency	agency	NOUN
hassl-836	119	2	theory	theory	NOUN
hassl-836	119	3	contract	contract	NOUN
hassl-836	119	4	exists	exist	VERB
hassl-836	119	5	between	between	ADP
hassl-836	119	6	the	the	DET
hassl-836	119	7	shareholders	shareholder	NOUN
hassl-836	119	8	known	know	VERB
hassl-836	119	9	as	as	ADP
hassl-836	119	10	the	the	DET
hassl-836	119	11	principal	principal	NOUN
hassl-836	119	12	and	and	CCONJ
hassl-836	119	13	the	the	DET
hassl-836	119	14	managers	manager	NOUN
hassl-836	119	15	who	who	PRON
hassl-836	119	16	are	be	AUX
hassl-836	119	17	the	the	DET
hassl-836	119	18	agents	agent	NOUN
hassl-836	119	19	that	that	PRON
hassl-836	119	20	have	have	AUX
hassl-836	119	21	been	be	AUX
hassl-836	119	22	entrusted	entrust	VERB
hassl-836	119	23	to	to	PART
hassl-836	119	24	manage	manage	VERB
hassl-836	119	25	the	the	DET
hassl-836	119	26	business	business	NOUN
hassl-836	119	27	by	by	ADP
hassl-836	119	28	utilizing	utilize	VERB
hassl-836	119	29	the	the	DET
hassl-836	119	30	resources	resource	NOUN
hassl-836	119	31	at	at	ADP
hassl-836	119	32	their	their	PRON
hassl-836	119	33	full	full	ADJ
hassl-836	119	34	potential	potential	NOUN
hassl-836	119	35	(	(	PUNCT
hassl-836	119	36	jensen	jensen	PROPN
hassl-836	119	37	and	and	CCONJ
hassl-836	119	38	meckling	meckling	NOUN
hassl-836	119	39	,	,	PUNCT
hassl-836	119	40	1976	1976	NUM
hassl-836	119	41	)	)	PUNCT
hassl-836	119	42	.	.	PUNCT
hassl-836	120	1	the	the	DET
hassl-836	120	2	term	term	NOUN
hassl-836	120	3	of	of	ADP
hassl-836	120	4	agency	agency	NOUN
hassl-836	120	5	is	be	AUX
hassl-836	120	6	acknowledged	acknowledge	VERB
hassl-836	120	7	as	as	ADP
hassl-836	120	8	a	a	DET
hassl-836	120	9	situation	situation	NOUN
hassl-836	120	10	where	where	SCONJ
hassl-836	120	11	as	as	ADP
hassl-836	120	12	the	the	DET
hassl-836	120	13	agent	agent	NOUN
hassl-836	120	14	,	,	PUNCT
hassl-836	120	15	they	they	PRON
hassl-836	120	16	are	be	AUX
hassl-836	120	17	allowed	allow	VERB
hassl-836	120	18	to	to	PART
hassl-836	120	19	make	make	VERB
hassl-836	120	20	decision	decision	NOUN
hassl-836	120	21	and	and	CCONJ
hassl-836	120	22	act	act	VERB
hassl-836	120	23	for	for	ADP
hassl-836	120	24	the	the	DET
hassl-836	120	25	benefit	benefit	NOUN
hassl-836	120	26	of	of	ADP
hassl-836	120	27	the	the	DET
hassl-836	120	28	owner	owner	NOUN
hassl-836	120	29	or	or	CCONJ
hassl-836	120	30	the	the	DET
hassl-836	120	31	principal	principal	NOUN
hassl-836	120	32	(	(	PUNCT
hassl-836	120	33	salome	salome	PROPN
hassl-836	120	34	et	et	PROPN
hassl-836	120	35	al	al	PROPN
hassl-836	120	36	.	.	PROPN
hassl-836	120	37	,	,	PUNCT
hassl-836	120	38	2012	2012	NUM
hassl-836	120	39	)	)	PUNCT
hassl-836	120	40	.	.	PUNCT
hassl-836	121	1	problems	problem	NOUN
hassl-836	121	2	may	may	AUX
hassl-836	121	3	happen	happen	VERB
hassl-836	121	4	in	in	ADP
hassl-836	121	5	any	any	DET
hassl-836	121	6	situation	situation	NOUN
hassl-836	121	7	when	when	SCONJ
hassl-836	121	8	the	the	DET
hassl-836	121	9	principal	principal	NOUN
hassl-836	121	10	allow	allow	VERB
hassl-836	121	11	the	the	DET
hassl-836	121	12	agent	agent	NOUN
hassl-836	121	13	to	to	PART
hassl-836	121	14	make	make	VERB
hassl-836	121	15	the	the	DET
hassl-836	121	16	decisions	decision	NOUN
hassl-836	121	17	without	without	ADP
hassl-836	121	18	require	require	VERB
hassl-836	121	19	the	the	DET
hassl-836	121	20	detailed	detailed	ADJ
hassl-836	121	21	information	information	NOUN
hassl-836	121	22	to	to	PART
hassl-836	121	23	made	made	VERB
hassl-836	121	24	known	known	ADJ
hassl-836	121	25	to	to	ADP
hassl-836	121	26	the	the	DET
hassl-836	121	27	humanities	humanity	NOUN
hassl-836	121	28	and	and	CCONJ
hassl-836	121	29	social	social	ADJ
hassl-836	121	30	sciences	science	NOUN
hassl-836	121	31	letters	letter	NOUN
hassl-836	121	32	,	,	PUNCT
hassl-836	121	33	2020	2020	NUM
hassl-836	121	34	,	,	PUNCT
hassl-836	121	35	8(1	8(1	NOUN
hassl-836	121	36	):	):	PUNCT
hassl-836	121	37	12	12	NUM
hassl-836	121	38	-	-	SYM
hassl-836	121	39	22	22	NUM
hassl-836	121	40	16	16	NUM
hassl-836	121	41	©	©	PROPN
hassl-836	121	42	2020	2020	NUM
hassl-836	121	43	conscientia	conscientia	PROPN
hassl-836	121	44	beam	beam	PROPN
hassl-836	121	45	.	.	PUNCT
hassl-836	122	1	all	all	DET
hassl-836	122	2	rights	right	NOUN
hassl-836	122	3	reserved	reserve	VERB
hassl-836	122	4	.	.	PUNCT
hassl-836	123	1	principal	principal	NOUN
hassl-836	123	2	.	.	PUNCT
hassl-836	124	1	yadav	yadav	PROPN
hassl-836	124	2	(	(	PUNCT
hassl-836	124	3	2014	2014	NUM
hassl-836	124	4	)	)	PUNCT
hassl-836	124	5	highlighted	highlight	VERB
hassl-836	124	6	that	that	DET
hassl-836	124	7	agency	agency	NOUN
hassl-836	124	8	problem	problem	NOUN
hassl-836	124	9	that	that	PRON
hassl-836	124	10	exists	exist	VERB
hassl-836	124	11	may	may	AUX
hassl-836	124	12	motivate	motivate	VERB
hassl-836	124	13	creative	creative	ADJ
hassl-836	124	14	accounting	accounting	NOUN
hassl-836	124	15	practices	practice	NOUN
hassl-836	124	16	by	by	ADP
hassl-836	124	17	companies	company	NOUN
hassl-836	124	18	that	that	PRON
hassl-836	124	19	are	be	AUX
hassl-836	124	20	supported	support	VERB
hassl-836	124	21	by	by	ADP
hassl-836	124	22	information	information	NOUN
hassl-836	124	23	asymmetry	asymmetry	NOUN
hassl-836	124	24	appear	appear	VERB
hassl-836	124	25	in	in	ADP
hassl-836	124	26	the	the	DET
hassl-836	124	27	complex	complex	ADJ
hassl-836	124	28	relationship	relationship	NOUN
hassl-836	124	29	between	between	ADP
hassl-836	124	30	the	the	DET
hassl-836	124	31	agent	agent	NOUN
hassl-836	124	32	and	and	CCONJ
hassl-836	124	33	principal	principal	NOUN
hassl-836	124	34	.	.	PUNCT
hassl-836	125	1	apart	apart	ADV
hassl-836	125	2	of	of	ADP
hassl-836	125	3	that	that	PRON
hassl-836	125	4	,	,	PUNCT
hassl-836	125	5	complex	complex	ADJ
hassl-836	125	6	structures	structure	NOUN
hassl-836	125	7	and	and	CCONJ
hassl-836	125	8	arrangement	arrangement	NOUN
hassl-836	125	9	exist	exist	VERB
hassl-836	125	10	in	in	ADP
hassl-836	125	11	the	the	DET
hassl-836	125	12	companies	company	NOUN
hassl-836	125	13	and	and	CCONJ
hassl-836	125	14	diverse	diverse	ADJ
hassl-836	125	15	stakeholders	stakeholder	NOUN
hassl-836	125	16	may	may	AUX
hassl-836	125	17	support	support	VERB
hassl-836	125	18	the	the	DET
hassl-836	125	19	possibility	possibility	NOUN
hassl-836	125	20	of	of	ADP
hassl-836	125	21	overpass	overpass	VERB
hassl-836	125	22	the	the	DET
hassl-836	125	23	regulation	regulation	NOUN
hassl-836	125	24	in	in	ADP
hassl-836	125	25	accounting	accounting	NOUN
hassl-836	125	26	practices	practice	NOUN
hassl-836	125	27	(	(	PUNCT
hassl-836	125	28	schipper	schipper	NOUN
hassl-836	125	29	,	,	PUNCT
hassl-836	125	30	1989	1989	NUM
hassl-836	125	31	)	)	PUNCT
hassl-836	125	32	.	.	PUNCT
hassl-836	126	1	the	the	DET
hassl-836	126	2	agents	agent	NOUN
hassl-836	126	3	or	or	CCONJ
hassl-836	126	4	managers	manager	NOUN
hassl-836	126	5	may	may	AUX
hassl-836	126	6	give	give	VERB
hassl-836	126	7	priority	priority	NOUN
hassl-836	126	8	for	for	ADP
hassl-836	126	9	their	their	PRON
hassl-836	126	10	own	own	ADJ
hassl-836	126	11	benefit	benefit	NOUN
hassl-836	126	12	and	and	CCONJ
hassl-836	126	13	resourceful	resourceful	ADJ
hassl-836	126	14	in	in	ADP
hassl-836	126	15	nature	nature	NOUN
hassl-836	126	16	.	.	PUNCT
hassl-836	127	1	the	the	DET
hassl-836	127	2	opportunistic	opportunistic	ADJ
hassl-836	127	3	managers	manager	NOUN
hassl-836	127	4	may	may	AUX
hassl-836	127	5	intend	intend	VERB
hassl-836	127	6	to	to	PART
hassl-836	127	7	maximize	maximize	VERB
hassl-836	127	8	individuals	individual	NOUN
hassl-836	127	9	’	’	PART
hassl-836	127	10	interest	interest	NOUN
hassl-836	127	11	at	at	ADP
hassl-836	127	12	the	the	DET
hassl-836	127	13	expense	expense	NOUN
hassl-836	127	14	of	of	ADP
hassl-836	127	15	the	the	DET
hassl-836	127	16	owners	owner	NOUN
hassl-836	127	17	.	.	PUNCT
hassl-836	128	1	it	it	PRON
hassl-836	128	2	is	be	AUX
hassl-836	128	3	argued	argue	VERB
hassl-836	128	4	that	that	SCONJ
hassl-836	128	5	agency	agency	NOUN
hassl-836	128	6	theory	theory	NOUN
hassl-836	128	7	may	may	AUX
hassl-836	128	8	affect	affect	VERB
hassl-836	128	9	creative	creative	ADJ
hassl-836	128	10	accounting	accounting	NOUN
hassl-836	128	11	practices	practice	NOUN
hassl-836	128	12	due	due	ADP
hassl-836	128	13	to	to	ADP
hassl-836	128	14	the	the	DET
hassl-836	128	15	possibility	possibility	NOUN
hassl-836	128	16	of	of	ADP
hassl-836	128	17	conflict	conflict	NOUN
hassl-836	128	18	of	of	ADP
hassl-836	128	19	interest	interest	NOUN
hassl-836	128	20	incurred	incur	VERB
hassl-836	128	21	between	between	ADP
hassl-836	128	22	the	the	DET
hassl-836	128	23	two	two	NUM
hassl-836	128	24	parties	party	NOUN
hassl-836	128	25	.	.	PUNCT
hassl-836	129	1	however	however	ADV
hassl-836	129	2	,	,	PUNCT
hassl-836	129	3	the	the	DET
hassl-836	129	4	accounting	accounting	NOUN
hassl-836	129	5	profession	profession	NOUN
hassl-836	129	6	should	should	AUX
hassl-836	129	7	act	act	VERB
hassl-836	129	8	ethically	ethically	ADV
hassl-836	129	9	and	and	CCONJ
hassl-836	129	10	expected	expect	VERB
hassl-836	129	11	to	to	PART
hassl-836	129	12	discharge	discharge	VERB
hassl-836	129	13	the	the	DET
hassl-836	129	14	duties	duty	NOUN
hassl-836	129	15	based	base	VERB
hassl-836	129	16	on	on	ADP
hassl-836	129	17	the	the	DET
hassl-836	129	18	accounting	accounting	NOUN
hassl-836	129	19	standard	standard	NOUN
hassl-836	129	20	,	,	PUNCT
hassl-836	129	21	rules	rule	NOUN
hassl-836	129	22	and	and	CCONJ
hassl-836	129	23	regulations	regulation	NOUN
hassl-836	129	24	to	to	PART
hassl-836	129	25	eliminate	eliminate	VERB
hassl-836	129	26	the	the	DET
hassl-836	129	27	possibility	possibility	NOUN
hassl-836	129	28	of	of	ADP
hassl-836	129	29	misrepresentation	misrepresentation	NOUN
hassl-836	129	30	or	or	CCONJ
hassl-836	129	31	falsification	falsification	NOUN
hassl-836	129	32	of	of	ADP
hassl-836	129	33	financial	financial	ADJ
hassl-836	129	34	data	datum	NOUN
hassl-836	129	35	(	(	PUNCT
hassl-836	129	36	kamau	kamau	PROPN
hassl-836	129	37	et	et	PROPN
hassl-836	129	38	al	al	PROPN
hassl-836	129	39	.	.	PROPN
hassl-836	129	40	,	,	PUNCT
hassl-836	129	41	2015	2015	NUM
hassl-836	129	42	)	)	PUNCT
hassl-836	129	43	.	.	PUNCT
hassl-836	130	1	to	to	PART
hassl-836	130	2	curb	curb	VERB
hassl-836	130	3	these	these	DET
hassl-836	130	4	,	,	PUNCT
hassl-836	130	5	various	various	ADJ
hassl-836	130	6	standards	standard	NOUN
hassl-836	130	7	and	and	CCONJ
hassl-836	130	8	framework	framework	NOUN
hassl-836	130	9	have	have	AUX
hassl-836	130	10	been	be	AUX
hassl-836	130	11	introduced	introduce	VERB
hassl-836	130	12	to	to	PART
hassl-836	130	13	guide	guide	VERB
hassl-836	130	14	the	the	DET
hassl-836	130	15	preparer	preparer	NOUN
hassl-836	130	16	of	of	ADP
hassl-836	130	17	financial	financial	ADJ
hassl-836	130	18	statements	statement	NOUN
hassl-836	130	19	.	.	PUNCT
hassl-836	131	1	however	however	ADV
hassl-836	131	2	,	,	PUNCT
hassl-836	131	3	information	information	NOUN
hassl-836	131	4	asymmetry	asymmetry	NOUN
hassl-836	131	5	that	that	PRON
hassl-836	131	6	existed	exist	VERB
hassl-836	131	7	within	within	ADP
hassl-836	131	8	the	the	DET
hassl-836	131	9	company	company	NOUN
hassl-836	131	10	environment	environment	NOUN
hassl-836	131	11	may	may	AUX
hassl-836	131	12	prevent	prevent	VERB
hassl-836	131	13	the	the	DET
hassl-836	131	14	issues	issue	NOUN
hassl-836	131	15	from	from	ADP
hassl-836	131	16	happening	happen	VERB
hassl-836	131	17	.	.	PUNCT
hassl-836	132	1	unethical	unethical	ADJ
hassl-836	132	2	or	or	CCONJ
hassl-836	132	3	creative	creative	ADJ
hassl-836	132	4	accounting	accounting	NOUN
hassl-836	132	5	practices	practice	NOUN
hassl-836	132	6	conducted	conduct	VERB
hassl-836	132	7	by	by	ADP
hassl-836	132	8	the	the	DET
hassl-836	132	9	agent	agent	NOUN
hassl-836	132	10	were	be	AUX
hassl-836	132	11	in	in	ADP
hassl-836	132	12	the	the	DET
hassl-836	132	13	objectives	objective	NOUN
hassl-836	132	14	to	to	PART
hassl-836	132	15	ensure	ensure	VERB
hassl-836	132	16	the	the	DET
hassl-836	132	17	company	company	NOUN
hassl-836	132	18	is	be	AUX
hassl-836	132	19	profitable	profitable	ADJ
hassl-836	132	20	and	and	CCONJ
hassl-836	132	21	the	the	DET
hassl-836	132	22	shareholders	shareholder	NOUN
hassl-836	132	23	wealth	wealth	NOUN
hassl-836	132	24	is	be	AUX
hassl-836	132	25	maximized	maximize	VERB
hassl-836	132	26	.	.	PUNCT
hassl-836	133	1	3	3	X
hassl-836	133	2	.	.	X
hassl-836	133	3	research	research	NOUN
hassl-836	133	4	framework	framework	NOUN
hassl-836	133	5	based	base	VERB
hassl-836	133	6	on	on	ADP
hassl-836	133	7	literature	literature	NOUN
hassl-836	133	8	reviews	review	NOUN
hassl-836	133	9	conducted	conduct	VERB
hassl-836	133	10	,	,	PUNCT
hassl-836	133	11	a	a	DET
hassl-836	133	12	relationship	relationship	NOUN
hassl-836	133	13	might	might	AUX
hassl-836	133	14	exist	exist	VERB
hassl-836	133	15	between	between	ADP
hassl-836	133	16	creative	creative	ADJ
hassl-836	133	17	accounting	accounting	NOUN
hassl-836	133	18	which	which	PRON
hassl-836	133	19	are	be	AUX
hassl-836	133	20	proxied	proxie	VERB
hassl-836	133	21	by	by	ADP
hassl-836	133	22	tax	tax	NOUN
hassl-836	133	23	avoidance	avoidance	NOUN
hassl-836	133	24	and	and	CCONJ
hassl-836	133	25	income	income	NOUN
hassl-836	133	26	smoothing	smoothing	NOUN
hassl-836	133	27	and	and	CCONJ
hassl-836	133	28	financial	financial	ADJ
hassl-836	133	29	performance	performance	NOUN
hassl-836	133	30	.	.	PUNCT
hassl-836	134	1	this	this	DET
hassl-836	134	2	study	study	NOUN
hassl-836	134	3	will	will	AUX
hassl-836	134	4	investigate	investigate	VERB
hassl-836	134	5	the	the	DET
hassl-836	134	6	influence	influence	NOUN
hassl-836	134	7	of	of	ADP
hassl-836	134	8	income	income	NOUN
hassl-836	134	9	smoothing	smoothing	NOUN
hassl-836	134	10	practices	practice	NOUN
hassl-836	134	11	and	and	CCONJ
hassl-836	134	12	tax	tax	NOUN
hassl-836	134	13	avoidance	avoidance	NOUN
hassl-836	134	14	represented	represent	VERB
hassl-836	134	15	by	by	ADP
hassl-836	134	16	the	the	DET
hassl-836	134	17	sample	sample	NOUN
hassl-836	134	18	companies	company	NOUN
hassl-836	134	19	listed	list	VERB
hassl-836	134	20	in	in	ADP
hassl-836	134	21	bursa	bursa	PROPN
hassl-836	134	22	malaysia	malaysia	PROPN
hassl-836	134	23	.	.	PUNCT
hassl-836	135	1	information	information	NOUN
hassl-836	135	2	was	be	AUX
hassl-836	135	3	extracted	extract	VERB
hassl-836	135	4	from	from	ADP
hassl-836	135	5	the	the	DET
hassl-836	135	6	datastream	datastream	NOUN
hassl-836	135	7	and	and	CCONJ
hassl-836	135	8	bursa	bursa	NOUN
hassl-836	135	9	malaysia	malaysia	PROPN
hassl-836	135	10	website	website	NOUN
hassl-836	135	11	.	.	PUNCT
hassl-836	136	1	out	out	ADP
hassl-836	136	2	of	of	ADP
hassl-836	136	3	the	the	DET
hassl-836	136	4	population	population	NOUN
hassl-836	136	5	of	of	ADP
hassl-836	136	6	806	806	NUM
hassl-836	136	7	public	public	ADJ
hassl-836	136	8	listed	list	VERB
hassl-836	136	9	companies	company	NOUN
hassl-836	136	10	in	in	ADP
hassl-836	136	11	bursa	bursa	PROPN
hassl-836	136	12	malaysia	malaysia	PROPN
hassl-836	136	13	,	,	PUNCT
hassl-836	136	14	only	only	ADV
hassl-836	136	15	409	409	NUM
hassl-836	136	16	companies	company	NOUN
hassl-836	136	17	are	be	AUX
hassl-836	136	18	relevant	relevant	ADJ
hassl-836	136	19	to	to	PART
hassl-836	136	20	be	be	AUX
hassl-836	136	21	used	use	VERB
hassl-836	136	22	in	in	ADP
hassl-836	136	23	this	this	DET
hassl-836	136	24	study	study	NOUN
hassl-836	136	25	.	.	PUNCT
hassl-836	137	1	financial	financial	ADJ
hassl-836	137	2	institutions	institution	NOUN
hassl-836	137	3	were	be	AUX
hassl-836	137	4	excluded	exclude	VERB
hassl-836	137	5	from	from	ADP
hassl-836	137	6	this	this	DET
hassl-836	137	7	study	study	NOUN
hassl-836	137	8	as	as	ADV
hassl-836	137	9	well	well	ADV
hassl-836	137	10	as	as	ADP
hassl-836	137	11	all	all	DET
hassl-836	137	12	companies	company	NOUN
hassl-836	137	13	with	with	ADP
hassl-836	137	14	missing	miss	VERB
hassl-836	137	15	data	datum	NOUN
hassl-836	137	16	and	and	CCONJ
hassl-836	137	17	delisted	delisted	ADJ
hassl-836	137	18	companies	company	NOUN
hassl-836	137	19	.	.	PUNCT
hassl-836	138	1	the	the	DET
hassl-836	138	2	data	datum	NOUN
hassl-836	138	3	was	be	AUX
hassl-836	138	4	collected	collect	VERB
hassl-836	138	5	on	on	ADP
hassl-836	138	6	the	the	DET
hassl-836	138	7	variables	variable	NOUN
hassl-836	138	8	of	of	ADP
hassl-836	138	9	interest	interest	NOUN
hassl-836	138	10	for	for	ADP
hassl-836	138	11	12	12	NUM
hassl-836	138	12	months	month	NOUN
hassl-836	138	13	period	period	NOUN
hassl-836	138	14	starting	start	VERB
hassl-836	138	15	from	from	ADP
hassl-836	138	16	1	1	NUM
hassl-836	138	17	january	january	PROPN
hassl-836	138	18	2016	2016	NUM
hassl-836	138	19	until	until	ADP
hassl-836	138	20	31	31	NUM
hassl-836	138	21	december	december	PROPN
hassl-836	138	22	2016	2016	NUM
hassl-836	138	23	for	for	ADP
hassl-836	138	24	all	all	DET
hassl-836	138	25	409	409	NUM
hassl-836	138	26	companies	company	NOUN
hassl-836	138	27	.	.	PUNCT
hassl-836	139	1	the	the	DET
hassl-836	139	2	data	datum	NOUN
hassl-836	139	3	was	be	AUX
hassl-836	139	4	collected	collect	VERB
hassl-836	139	5	and	and	CCONJ
hassl-836	139	6	calculated	calculate	VERB
hassl-836	139	7	using	use	VERB
hassl-836	139	8	an	an	DET
hassl-836	139	9	appropriate	appropriate	ADJ
hassl-836	139	10	formula	formula	NOUN
hassl-836	139	11	in	in	ADP
hassl-836	139	12	microsoft	microsoft	PROPN
hassl-836	139	13	excel	excel	PROPN
hassl-836	139	14	spreadsheet	spreadsheet	NOUN
hassl-836	139	15	and	and	CCONJ
hassl-836	139	16	later	later	ADV
hassl-836	139	17	analysed	analyse	VERB
hassl-836	139	18	by	by	ADP
hassl-836	139	19	using	use	VERB
hassl-836	139	20	spss	spss	PROPN
hassl-836	139	21	software	software	NOUN
hassl-836	139	22	.	.	PUNCT
hassl-836	140	1	table	table	NOUN
hassl-836	140	2	1	1	NUM
hassl-836	140	3	shows	show	VERB
hassl-836	140	4	the	the	DET
hassl-836	140	5	sample	sample	NOUN
hassl-836	140	6	specification	specification	NOUN
hassl-836	140	7	of	of	ADP
hassl-836	140	8	this	this	DET
hassl-836	140	9	study	study	NOUN
hassl-836	140	10	.	.	PUNCT
hassl-836	141	1	table-1	table-1	NUM
hassl-836	141	2	.	.	PUNCT
hassl-836	141	3	sample	sample	NOUN
hassl-836	141	4	specification	specification	NOUN
hassl-836	141	5	.	.	PUNCT
hassl-836	142	1	description	description	NOUN
hassl-836	142	2	number	number	NOUN
hassl-836	142	3	of	of	ADP
hassl-836	142	4	firms	firm	NOUN
hassl-836	142	5	listed	list	VERB
hassl-836	142	6	companies	company	NOUN
hassl-836	142	7	805	805	NUM
hassl-836	142	8	financial	financial	ADJ
hassl-836	142	9	institution	institution	NOUN
hassl-836	142	10	(	(	PUNCT
hassl-836	142	11	25	25	NUM
hassl-836	142	12	)	)	PUNCT
hassl-836	142	13	missing	miss	VERB
hassl-836	142	14	data	datum	NOUN
hassl-836	142	15	(	(	PUNCT
hassl-836	142	16	18	18	NUM
hassl-836	142	17	)	)	PUNCT
hassl-836	142	18	companies	company	NOUN
hassl-836	142	19	not	not	PART
hassl-836	142	20	de	de	ADV
hassl-836	142	21	-	-	VERB
hassl-836	142	22	listed	list	VERB
hassl-836	142	23	during	during	ADP
hassl-836	142	24	the	the	DET
hassl-836	142	25	period	period	NOUN
hassl-836	142	26	under	under	ADP
hassl-836	142	27	study	study	NOUN
hassl-836	142	28	(	(	PUNCT
hassl-836	142	29	353	353	NUM
hassl-836	142	30	)	)	PUNCT
hassl-836	142	31	listed	list	VERB
hassl-836	142	32	companies	company	NOUN
hassl-836	142	33	with	with	ADP
hassl-836	142	34	complete	complete	ADJ
hassl-836	142	35	data	datum	NOUN
hassl-836	142	36	(	(	PUNCT
hassl-836	142	37	1/1/2016	1/1/2016	NUM
hassl-836	142	38	31/12/2016	31/12/2016	NUM
hassl-836	142	39	)	)	PUNCT
hassl-836	142	40	409	409	NUM
hassl-836	142	41	3.1	3.1	NUM
hassl-836	142	42	.	.	PUNCT
hassl-836	143	1	dependent	dependent	ADJ
hassl-836	143	2	variable	variable	NOUN
hassl-836	143	3	:	:	PUNCT
hassl-836	143	4	financial	financial	ADJ
hassl-836	143	5	performance	performance	NOUN
hassl-836	143	6	financial	financial	ADJ
hassl-836	143	7	performance	performance	NOUN
hassl-836	143	8	is	be	AUX
hassl-836	143	9	measured	measure	VERB
hassl-836	143	10	based	base	VERB
hassl-836	143	11	on	on	ADP
hassl-836	143	12	the	the	DET
hassl-836	143	13	level	level	NOUN
hassl-836	143	14	of	of	ADP
hassl-836	143	15	profits	profit	NOUN
hassl-836	143	16	earned	earn	VERB
hassl-836	143	17	by	by	ADP
hassl-836	143	18	the	the	DET
hassl-836	143	19	companies	company	NOUN
hassl-836	143	20	.	.	PUNCT
hassl-836	144	1	to	to	PART
hassl-836	144	2	measure	measure	VERB
hassl-836	144	3	this	this	PRON
hassl-836	144	4	,	,	PUNCT
hassl-836	144	5	return	return	VERB
hassl-836	144	6	on	on	ADP
hassl-836	144	7	assets	asset	NOUN
hassl-836	144	8	(	(	PUNCT
hassl-836	144	9	roa	roa	NOUN
hassl-836	144	10	)	)	PUNCT
hassl-836	144	11	has	have	AUX
hassl-836	144	12	been	be	AUX
hassl-836	144	13	used	use	VERB
hassl-836	144	14	as	as	ADP
hassl-836	144	15	a	a	DET
hassl-836	144	16	proxy	proxy	NOUN
hassl-836	144	17	on	on	ADP
hassl-836	144	18	the	the	DET
hassl-836	144	19	basis	basis	NOUN
hassl-836	144	20	this	this	DET
hassl-836	144	21	method	method	NOUN
hassl-836	144	22	is	be	AUX
hassl-836	144	23	the	the	DET
hassl-836	144	24	most	most	ADV
hassl-836	144	25	often	often	ADV
hassl-836	144	26	used	use	VERB
hassl-836	144	27	to	to	PART
hassl-836	144	28	calculate	calculate	VERB
hassl-836	144	29	the	the	DET
hassl-836	144	30	level	level	NOUN
hassl-836	144	31	of	of	ADP
hassl-836	144	32	financial	financial	ADJ
hassl-836	144	33	performance	performance	NOUN
hassl-836	144	34	(	(	PUNCT
hassl-836	144	35	aliabadi	aliabadi	NOUN
hassl-836	144	36	et	et	PROPN
hassl-836	144	37	al	al	PROPN
hassl-836	144	38	.	.	PROPN
hassl-836	144	39	,	,	PUNCT
hassl-836	144	40	2013	2013	NUM
hassl-836	144	41	)	)	PUNCT
hassl-836	144	42	.	.	PUNCT
hassl-836	145	1	roa	roa	PROPN
hassl-836	145	2	is	be	AUX
hassl-836	145	3	an	an	DET
hassl-836	145	4	important	important	ADJ
hassl-836	145	5	indicator	indicator	NOUN
hassl-836	145	6	for	for	ADP
hassl-836	145	7	internal	internal	ADJ
hassl-836	145	8	tool	tool	NOUN
hassl-836	145	9	as	as	SCONJ
hassl-836	145	10	the	the	DET
hassl-836	145	11	measurements	measurement	NOUN
hassl-836	145	12	take	take	VERB
hassl-836	145	13	into	into	ADP
hassl-836	145	14	account	account	NOUN
hassl-836	145	15	of	of	ADP
hassl-836	145	16	the	the	DET
hassl-836	145	17	assets	asset	NOUN
hassl-836	145	18	and	and	CCONJ
hassl-836	145	19	liabilities	liability	NOUN
hassl-836	145	20	.	.	PUNCT
hassl-836	146	1	3.2	3.2	NUM
hassl-836	146	2	.	.	PUNCT
hassl-836	147	1	independent	independent	ADJ
hassl-836	147	2	variable	variable	ADJ
hassl-836	147	3	3.2.1	3.2.1	NUM
hassl-836	147	4	.	.	PUNCT
hassl-836	148	1	income	income	NOUN
hassl-836	148	2	smoothing	smooth	VERB
hassl-836	148	3	the	the	DET
hassl-836	148	4	most	most	ADV
hassl-836	148	5	popular	popular	ADJ
hassl-836	148	6	discretionary	discretionary	ADJ
hassl-836	148	7	model	model	NOUN
hassl-836	148	8	to	to	PART
hassl-836	148	9	measure	measure	VERB
hassl-836	148	10	income	income	NOUN
hassl-836	148	11	smoothing	smoothing	NOUN
hassl-836	148	12	is	be	AUX
hassl-836	148	13	by	by	ADP
hassl-836	148	14	using	use	VERB
hassl-836	148	15	jones	jones	PROPN
hassl-836	148	16	(	(	PUNCT
hassl-836	148	17	1991	1991	NUM
hassl-836	148	18	)	)	PUNCT
hassl-836	148	19	model	model	NOUN
hassl-836	148	20	.	.	PUNCT
hassl-836	149	1	jones	jones	PROPN
hassl-836	149	2	model	model	PROPN
hassl-836	149	3	could	could	AUX
hassl-836	149	4	decompose	decompose	VERB
hassl-836	149	5	accruals	accrual	NOUN
hassl-836	149	6	into	into	ADP
hassl-836	149	7	two	two	NUM
hassl-836	149	8	groups	group	NOUN
hassl-836	149	9	namely	namely	ADV
hassl-836	149	10	,	,	PUNCT
hassl-836	149	11	discretionary	discretionary	ADJ
hassl-836	149	12	and	and	CCONJ
hassl-836	149	13	non	non	ADJ
hassl-836	149	14	-	-	ADJ
hassl-836	149	15	discretionary	discretionary	ADJ
hassl-836	149	16	accruals	accrual	NOUN
hassl-836	149	17	.	.	PUNCT
hassl-836	150	1	the	the	DET
hassl-836	150	2	advantage	advantage	NOUN
hassl-836	150	3	of	of	ADP
hassl-836	150	4	jones	jones	PROPN
hassl-836	150	5	model	model	PROPN
hassl-836	150	6	is	be	AUX
hassl-836	150	7	that	that	SCONJ
hassl-836	150	8	it	it	PRON
hassl-836	150	9	is	be	AUX
hassl-836	150	10	simple	simple	ADJ
hassl-836	150	11	and	and	CCONJ
hassl-836	150	12	easy	easy	ADJ
hassl-836	150	13	to	to	PART
hassl-836	150	14	implement	implement	VERB
hassl-836	150	15	.	.	PUNCT
hassl-836	151	1	jones	jones	PROPN
hassl-836	151	2	(	(	PUNCT
hassl-836	151	3	1991	1991	NUM
hassl-836	151	4	)	)	PUNCT
hassl-836	151	5	proposed	propose	VERB
hassl-836	151	6	a	a	DET
hassl-836	151	7	model	model	NOUN
hassl-836	151	8	assumption	assumption	NOUN
hassl-836	151	9	that	that	SCONJ
hassl-836	151	10	nondiscretionary	nondiscretionary	ADJ
hassl-836	151	11	is	be	AUX
hassl-836	151	12	constant	constant	ADJ
hassl-836	151	13	.	.	PUNCT
hassl-836	152	1	modified	modify	VERB
hassl-836	152	2	jones	jones	PROPN
hassl-836	152	3	model	model	PROPN
hassl-836	152	4	proposed	propose	VERB
hassl-836	152	5	by	by	ADP
hassl-836	152	6	dechow	dechow	PROPN
hassl-836	152	7	et	et	PROPN
hassl-836	152	8	al	al	PROPN
hassl-836	152	9	.	.	PROPN
hassl-836	152	10	(	(	PUNCT
hassl-836	152	11	1995	1995	NUM
hassl-836	152	12	)	)	PUNCT
hassl-836	152	13	consider	consider	VERB
hassl-836	152	14	the	the	DET
hassl-836	152	15	change	change	NOUN
hassl-836	152	16	in	in	ADP
hassl-836	152	17	sales	sale	NOUN
hassl-836	152	18	humanities	humanity	NOUN
hassl-836	152	19	and	and	CCONJ
hassl-836	152	20	social	social	ADJ
hassl-836	152	21	sciences	science	NOUN
hassl-836	152	22	letters	letter	NOUN
hassl-836	152	23	,	,	PUNCT
hassl-836	152	24	2020	2020	NUM
hassl-836	152	25	,	,	PUNCT
hassl-836	152	26	8(1	8(1	NOUN
hassl-836	152	27	):	):	PUNCT
hassl-836	152	28	12	12	NUM
hassl-836	152	29	-	-	SYM
hassl-836	152	30	22	22	NUM
hassl-836	152	31	17	17	NUM
hassl-836	152	32	©	©	PROPN
hassl-836	152	33	2020	2020	NUM
hassl-836	152	34	conscientia	conscientia	PROPN
hassl-836	152	35	beam	beam	PROPN
hassl-836	152	36	.	.	PUNCT
hassl-836	153	1	all	all	DET
hassl-836	153	2	rights	right	NOUN
hassl-836	153	3	reserved	reserve	VERB
hassl-836	153	4	.	.	PUNCT
hassl-836	153	5	are	be	AUX
hassl-836	153	6	attuned	attune	VERB
hassl-836	153	7	for	for	ADP
hassl-836	153	8	the	the	DET
hassl-836	153	9	variation	variation	NOUN
hassl-836	153	10	in	in	ADP
hassl-836	153	11	receivables	receivables	NOUN
hassl-836	153	12	.	.	PUNCT
hassl-836	154	1	the	the	DET
hassl-836	154	2	modified	modify	VERB
hassl-836	154	3	jones	jones	PROPN
hassl-836	154	4	model	model	PROPN
hassl-836	154	5	is	be	AUX
hassl-836	154	6	planned	plan	VERB
hassl-836	154	7	to	to	PART
hassl-836	154	8	reduce	reduce	VERB
hassl-836	154	9	the	the	DET
hassl-836	154	10	measurement	measurement	NOUN
hassl-836	154	11	inaccuracy	inaccuracy	NOUN
hassl-836	154	12	of	of	ADP
hassl-836	154	13	discretionary	discretionary	ADJ
hassl-836	154	14	accruals	accrual	NOUN
hassl-836	154	15	especially	especially	ADV
hassl-836	154	16	in	in	ADP
hassl-836	154	17	a	a	DET
hassl-836	154	18	situation	situation	NOUN
hassl-836	154	19	where	where	SCONJ
hassl-836	154	20	discretion	discretion	NOUN
hassl-836	154	21	is	be	AUX
hassl-836	154	22	applied	apply	VERB
hassl-836	154	23	over	over	ADP
hassl-836	154	24	revenue	revenue	NOUN
hassl-836	154	25	.	.	PUNCT
hassl-836	155	1	this	this	DET
hassl-836	155	2	study	study	NOUN
hassl-836	155	3	defines	define	VERB
hassl-836	155	4	accruals	accrual	NOUN
hassl-836	155	5	as	as	ADP
hassl-836	155	6	net	net	ADJ
hassl-836	155	7	income	income	NOUN
hassl-836	155	8	less	less	ADJ
hassl-836	155	9	cash	cash	NOUN
hassl-836	155	10	from	from	ADP
hassl-836	155	11	operation	operation	NOUN
hassl-836	155	12	as	as	SCONJ
hassl-836	155	13	we	we	PRON
hassl-836	155	14	will	will	AUX
hassl-836	155	15	identify	identify	VERB
hassl-836	155	16	the	the	DET
hassl-836	155	17	non	non	ADJ
hassl-836	155	18	-	-	ADJ
hassl-836	155	19	cash	cash	ADJ
hassl-836	155	20	income	income	NOUN
hassl-836	155	21	.	.	PUNCT
hassl-836	156	1	jones	jones	PROPN
hassl-836	156	2	(	(	PUNCT
hassl-836	156	3	1991	1991	NUM
hassl-836	156	4	)	)	PUNCT
hassl-836	156	5	is	be	AUX
hassl-836	156	6	as	as	SCONJ
hassl-836	156	7	follows	follow	VERB
hassl-836	156	8	:	:	PUNCT
hassl-836	157	1	accruals	accrual	NOUN
hassl-836	157	2	=	=	SYM
hassl-836	157	3	1	1	NUM
hassl-836	157	4	+	+	NUM
hassl-836	157	5	2(cash	2(cash	NUM
hassl-836	157	6	revenue	revenue	NOUN
hassl-836	157	7	growth	growth	NOUN
hassl-836	157	8	)	)	PUNCT
hassl-836	158	1	+	+	CCONJ
hassl-836	158	2	3	3	NUM
hassl-836	158	3	(	(	PUNCT
hassl-836	158	4	ppe	ppe	PROPN
hassl-836	158	5	)	)	PUNCT
hassl-836	158	6	+	+	CCONJ
hassl-836	158	7	,	,	PUNCT
hassl-836	158	8	or	or	CCONJ
hassl-836	158	9	ndat	ndat	NOUN
hassl-836	158	10	=	=	SYM
hassl-836	158	11	1	1	NUM
hassl-836	158	12	(	(	PUNCT
hassl-836	158	13	1	1	NUM
hassl-836	158	14	/	/	SYM
hassl-836	158	15	at-1	at-1	NUM
hassl-836	158	16	)	)	PUNCT
hassl-836	158	17	+	+	CCONJ
hassl-836	158	18	2	2	NUM
hassl-836	158	19	(	(	PUNCT
hassl-836	158	20	revt	revt	NOUN
hassl-836	158	21	rect	rect	PROPN
hassl-836	158	22	)	)	PUNCT
hassl-836	158	23	+	+	CCONJ
hassl-836	158	24	3(ppet	3(ppet	NUM
hassl-836	158	25	)	)	PUNCT
hassl-836	158	26	where	where	SCONJ
hassl-836	158	27	,	,	PUNCT
hassl-836	158	28	at-1	at-1	PUNCT
hassl-836	158	29	=	=	PUNCT
hassl-836	158	30	total	total	ADJ
hassl-836	158	31	assets	asset	NOUN
hassl-836	158	32	at	at	ADP
hassl-836	158	33	t-1	t-1	PROPN
hassl-836	158	34	revt	revt	PROPN
hassl-836	158	35	=	=	PROPN
hassl-836	159	1	revenue	revenue	NOUN
hassl-836	159	2	in	in	ADP
hassl-836	159	3	year	year	NOUN
hassl-836	159	4	t	t	PROPN
hassl-836	159	5	less	less	ADJ
hassl-836	159	6	revenue	revenue	NOUN
hassl-836	159	7	in	in	ADP
hassl-836	159	8	year	year	NOUN
hassl-836	159	9	t-1	t-1	PROPN
hassl-836	159	10	,	,	PUNCT
hassl-836	159	11	scaled	scale	VERB
hassl-836	159	12	by	by	ADP
hassl-836	159	13	total	total	ADJ
hassl-836	159	14	assets	asset	NOUN
hassl-836	159	15	at	at	ADP
hassl-836	159	16	t-1	t-1	PROPN
hassl-836	159	17	rect	rect	PROPN
hassl-836	159	18	=	=	SYM
hassl-836	159	19	net	net	ADJ
hassl-836	159	20	receivables	receivables	NOUN
hassl-836	159	21	in	in	ADP
hassl-836	159	22	year	year	NOUN
hassl-836	159	23	t	t	PROPN
hassl-836	159	24	less	less	ADJ
hassl-836	159	25	net	net	ADJ
hassl-836	159	26	receivables	receivables	NOUN
hassl-836	159	27	in	in	ADP
hassl-836	159	28	year	year	NOUN
hassl-836	159	29	t-1	t-1	PROPN
hassl-836	159	30	,	,	PUNCT
hassl-836	159	31	scaled	scale	VERB
hassl-836	159	32	by	by	ADP
hassl-836	159	33	total	total	ADJ
hassl-836	159	34	assets	asset	NOUN
hassl-836	159	35	at	at	ADP
hassl-836	159	36	t-1	t-1	PROPN
hassl-836	159	37	ppe	ppe	PROPN
hassl-836	159	38	=	=	PROPN
hassl-836	159	39	gross	gross	ADJ
hassl-836	159	40	property	property	NOUN
hassl-836	159	41	plant	plant	NOUN
hassl-836	159	42	and	and	CCONJ
hassl-836	159	43	equipment	equipment	NOUN
hassl-836	159	44	in	in	ADP
hassl-836	159	45	year	year	NOUN
hassl-836	159	46	t	t	PROPN
hassl-836	159	47	,	,	PUNCT
hassl-836	159	48	scaled	scale	VERB
hassl-836	159	49	by	by	ADP
hassl-836	159	50	total	total	ADJ
hassl-836	159	51	assets	asset	NOUN
hassl-836	159	52	at	at	ADP
hassl-836	159	53	t-1	t-1	PROPN
hassl-836	159	54	1	1	NUM
hassl-836	159	55	,	,	PUNCT
hassl-836	159	56	2	2	NUM
hassl-836	159	57	,	,	PUNCT
hassl-836	159	58	3	3	NUM
hassl-836	159	59	=	=	NUM
hassl-836	159	60	estimated	estimate	VERB
hassl-836	159	61	regression	regression	NOUN
hassl-836	159	62	coefficients	coefficient	NOUN
hassl-836	159	63	.	.	PUNCT
hassl-836	160	1	there	there	PRON
hassl-836	160	2	are	be	VERB
hassl-836	160	3	two	two	NUM
hassl-836	160	4	types	type	NOUN
hassl-836	160	5	of	of	ADP
hassl-836	160	6	approaches	approach	NOUN
hassl-836	160	7	that	that	PRON
hassl-836	160	8	have	have	AUX
hassl-836	160	9	been	be	AUX
hassl-836	160	10	used	use	VERB
hassl-836	160	11	in	in	ADP
hassl-836	160	12	jones	jones	PROPN
hassl-836	160	13	model	model	PROPN
hassl-836	160	14	such	such	ADJ
hassl-836	160	15	as	as	ADP
hassl-836	160	16	(	(	PUNCT
hassl-836	160	17	i	i	NOUN
hassl-836	160	18	)	)	PUNCT
hassl-836	160	19	time	time	NOUN
hassl-836	160	20	series	series	PROPN
hassl-836	160	21	:	:	PUNCT
hassl-836	160	22	the	the	DET
hassl-836	160	23	sample	sample	NOUN
hassl-836	160	24	data	datum	NOUN
hassl-836	160	25	used	use	VERB
hassl-836	160	26	past	past	ADP
hassl-836	160	27	history	history	NOUN
hassl-836	160	28	for	for	ADP
hassl-836	160	29	the	the	DET
hassl-836	160	30	company	company	NOUN
hassl-836	160	31	and	and	CCONJ
hassl-836	160	32	(	(	PUNCT
hassl-836	160	33	ii	ii	NOUN
hassl-836	160	34	)	)	PUNCT
hassl-836	160	35	cross	cross	NOUN
hassl-836	160	36	sectional	sectional	NOUN
hassl-836	160	37	:	:	PUNCT
hassl-836	160	38	used	use	VERB
hassl-836	160	39	industry	industry	NOUN
hassl-836	160	40	at	at	ADP
hassl-836	160	41	one	one	NUM
hassl-836	160	42	-	-	PUNCT
hassl-836	160	43	point	point	NOUN
hassl-836	160	44	time	time	NOUN
hassl-836	160	45	.	.	PUNCT
hassl-836	161	1	the	the	DET
hassl-836	161	2	discretionary	discretionary	ADJ
hassl-836	161	3	accruals	accrual	NOUN
hassl-836	161	4	are	be	AUX
hassl-836	161	5	derived	derive	VERB
hassl-836	161	6	from	from	ADP
hassl-836	161	7	the	the	DET
hassl-836	161	8	estimated	estimate	VERB
hassl-836	161	9	regression	regression	NOUN
hassl-836	161	10	to	to	PART
hassl-836	161	11	get	get	VERB
hassl-836	161	12	estimated	estimate	VERB
hassl-836	161	13	parameters	parameter	NOUN
hassl-836	161	14	1	1	NUM
hassl-836	161	15	,	,	PUNCT
hassl-836	161	16	2	2	NUM
hassl-836	161	17	,	,	PUNCT
hassl-836	161	18	3	3	NUM
hassl-836	161	19	by	by	ADP
hassl-836	161	20	using	use	VERB
hassl-836	161	21	cross	cross	NOUN
hassl-836	161	22	sectional	sectional	PROPN
hassl-836	161	23	in	in	ADP
hassl-836	161	24	microsoft	microsoft	PROPN
hassl-836	161	25	excel	excel	PROPN
hassl-836	161	26	spreadsheet	spreadsheet	NOUN
hassl-836	161	27	.	.	PUNCT
hassl-836	162	1	the	the	DET
hassl-836	162	2	estimated	estimate	VERB
hassl-836	162	3	normal	normal	ADJ
hassl-836	162	4	accruals	accrual	NOUN
hassl-836	162	5	from	from	ADP
hassl-836	162	6	the	the	DET
hassl-836	162	7	estimated	estimate	VERB
hassl-836	162	8	parameters	parameter	NOUN
hassl-836	162	9	value	value	NOUN
hassl-836	162	10	of	of	ADP
hassl-836	162	11	1	1	NUM
hassl-836	162	12	,	,	PUNCT
hassl-836	162	13	2	2	NUM
hassl-836	162	14	,	,	PUNCT
hassl-836	162	15	3	3	NUM
hassl-836	162	16	are	be	AUX
hassl-836	162	17	obtained	obtain	VERB
hassl-836	162	18	from	from	ADP
hassl-836	162	19	the	the	DET
hassl-836	162	20	following	following	NOUN
hassl-836	162	21	:	:	PUNCT
hassl-836	162	22	normal	normal	ADJ
hassl-836	162	23	accruals	accrual	NOUN
hassl-836	162	24	=	=	SYM
hassl-836	162	25	1	1	NUM
hassl-836	162	26	+	+	NUM
hassl-836	162	27	2(cash	2(cash	NUM
hassl-836	162	28	revenue	revenue	NOUN
hassl-836	162	29	growth	growth	NOUN
hassl-836	162	30	)	)	PUNCT
hassl-836	163	1	+	+	CCONJ
hassl-836	163	2	3	3	NUM
hassl-836	163	3	(	(	PUNCT
hassl-836	163	4	ppe	ppe	PROPN
hassl-836	163	5	)	)	PUNCT
hassl-836	163	6	,	,	PUNCT
hassl-836	163	7	therefore	therefore	ADV
hassl-836	163	8	,	,	PUNCT
hassl-836	163	9	discretionary	discretionary	ADJ
hassl-836	163	10	accrual	accrual	ADJ
hassl-836	163	11	=	=	NOUN
hassl-836	163	12	accruals	accrual	NOUN
hassl-836	163	13	–	–	PUNCT
hassl-836	163	14	normal	normal	ADJ
hassl-836	163	15	accrual	accrual	ADJ
hassl-836	163	16	3.2.2	3.2.2	NUM
hassl-836	163	17	.	.	PUNCT
hassl-836	164	1	tax	tax	NOUN
hassl-836	164	2	avoidance	avoidance	NOUN
hassl-836	164	3	prior	prior	ADJ
hassl-836	164	4	study	study	NOUN
hassl-836	164	5	used	use	VERB
hassl-836	164	6	effective	effective	ADJ
hassl-836	164	7	tax	tax	NOUN
hassl-836	164	8	rates	rate	NOUN
hassl-836	164	9	(	(	PUNCT
hassl-836	164	10	etrs	etrs	ADJ
hassl-836	164	11	)	)	PUNCT
hassl-836	164	12	to	to	PART
hassl-836	164	13	represent	represent	VERB
hassl-836	164	14	the	the	DET
hassl-836	164	15	level	level	NOUN
hassl-836	164	16	of	of	ADP
hassl-836	164	17	tax	tax	NOUN
hassl-836	164	18	avoidance	avoidance	NOUN
hassl-836	164	19	with	with	ADP
hassl-836	164	20	the	the	DET
hassl-836	164	21	involvement	involvement	NOUN
hassl-836	164	22	of	of	ADP
hassl-836	164	23	either	either	CCONJ
hassl-836	164	24	certain	certain	ADJ
hassl-836	164	25	or	or	CCONJ
hassl-836	164	26	uncertain	uncertain	ADJ
hassl-836	164	27	strategies	strategy	NOUN
hassl-836	164	28	(	(	PUNCT
hassl-836	164	29	badertscher	badertscher	NOUN
hassl-836	164	30	et	et	PROPN
hassl-836	164	31	al	al	PROPN
hassl-836	164	32	.	.	PROPN
hassl-836	164	33	,	,	PUNCT
hassl-836	164	34	2013	2013	NUM
hassl-836	164	35	)	)	PUNCT
hassl-836	164	36	.	.	PUNCT
hassl-836	165	1	referring	refer	VERB
hassl-836	165	2	to	to	ADP
hassl-836	165	3	the	the	DET
hassl-836	165	4	generally	generally	ADV
hassl-836	165	5	accepted	accept	VERB
hassl-836	165	6	accounting	accounting	NOUN
hassl-836	165	7	principles	principle	NOUN
hassl-836	165	8	(	(	PUNCT
hassl-836	165	9	gaap	gaap	PROPN
hassl-836	165	10	)	)	PUNCT
hassl-836	165	11	,	,	PUNCT
hassl-836	165	12	etr1	etr1	PROPN
hassl-836	165	13	being	be	AUX
hassl-836	165	14	the	the	DET
hassl-836	165	15	more	more	ADV
hassl-836	165	16	risky	risky	ADJ
hassl-836	165	17	approach	approach	NOUN
hassl-836	165	18	can	can	AUX
hassl-836	165	19	be	be	AUX
hassl-836	165	20	calculated	calculate	VERB
hassl-836	165	21	based	base	VERB
hassl-836	165	22	on	on	ADP
hassl-836	165	23	total	total	ADJ
hassl-836	165	24	tax	tax	NOUN
hassl-836	165	25	expenses	expense	NOUN
hassl-836	165	26	divided	divide	VERB
hassl-836	165	27	by	by	ADP
hassl-836	165	28	pre	pre	ADJ
hassl-836	165	29	-	-	ADJ
hassl-836	165	30	tax	tax	ADJ
hassl-836	165	31	income	income	NOUN
hassl-836	165	32	for	for	ADP
hassl-836	165	33	the	the	DET
hassl-836	165	34	year	year	NOUN
hassl-836	165	35	.	.	PUNCT
hassl-836	166	1	whilst	whilst	SCONJ
hassl-836	166	2	the	the	DET
hassl-836	166	3	other	other	ADJ
hassl-836	166	4	approach	approach	NOUN
hassl-836	166	5	,	,	PUNCT
hassl-836	166	6	etr	etr	PROPN
hassl-836	166	7	2	2	NUM
hassl-836	166	8	is	be	AUX
hassl-836	166	9	calculated	calculate	VERB
hassl-836	166	10	by	by	ADP
hassl-836	166	11	tax	tax	NOUN
hassl-836	166	12	expenses	expense	NOUN
hassl-836	166	13	minus	minus	CCONJ
hassl-836	166	14	deferred	defer	VERB
hassl-836	166	15	tax	tax	NOUN
hassl-836	166	16	expenses	expense	NOUN
hassl-836	166	17	divided	divide	VERB
hassl-836	166	18	by	by	ADP
hassl-836	166	19	pre	pre	ADJ
hassl-836	166	20	-	-	ADJ
hassl-836	166	21	tax	tax	ADJ
hassl-836	166	22	income	income	NOUN
hassl-836	166	23	(	(	PUNCT
hassl-836	166	24	noor	noor	PROPN
hassl-836	166	25	et	et	PROPN
hassl-836	166	26	al	al	PROPN
hassl-836	166	27	.	.	PROPN
hassl-836	166	28	,	,	PUNCT
hassl-836	166	29	2008	2008	NUM
hassl-836	166	30	)	)	PUNCT
hassl-836	166	31	.	.	PUNCT
hassl-836	167	1	this	this	DET
hassl-836	167	2	study	study	NOUN
hassl-836	167	3	used	use	VERB
hassl-836	167	4	etr	etr	PROPN
hassl-836	167	5	1	1	NUM
hassl-836	167	6	as	as	SCONJ
hassl-836	167	7	the	the	DET
hassl-836	167	8	method	method	NOUN
hassl-836	167	9	to	to	PART
hassl-836	167	10	calculate	calculate	VERB
hassl-836	167	11	the	the	DET
hassl-836	167	12	tax	tax	NOUN
hassl-836	167	13	avoidance	avoidance	NOUN
hassl-836	167	14	and	and	CCONJ
hassl-836	167	15	its	its	PRON
hassl-836	167	16	link	link	NOUN
hassl-836	167	17	with	with	ADP
hassl-836	167	18	financial	financial	ADJ
hassl-836	167	19	performance	performance	NOUN
hassl-836	167	20	as	as	ADP
hassl-836	167	21	for	for	ADP
hassl-836	167	22	the	the	DET
hassl-836	167	23	proxy	proxy	NOUN
hassl-836	167	24	to	to	PART
hassl-836	167	25	measure	measure	VERB
hassl-836	167	26	tax	tax	NOUN
hassl-836	167	27	avoidance	avoidance	NOUN
hassl-836	167	28	in	in	ADP
hassl-836	167	29	this	this	DET
hassl-836	167	30	study	study	NOUN
hassl-836	167	31	.	.	PUNCT
hassl-836	168	1	comparison	comparison	NOUN
hassl-836	168	2	between	between	ADP
hassl-836	168	3	etr	etr	PROPN
hassl-836	168	4	can	can	AUX
hassl-836	168	5	be	be	AUX
hassl-836	168	6	made	make	VERB
hassl-836	168	7	with	with	ADP
hassl-836	168	8	statutory	statutory	ADJ
hassl-836	168	9	tax	tax	NOUN
hassl-836	168	10	rate	rate	NOUN
hassl-836	168	11	and	and	CCONJ
hassl-836	168	12	examine	examine	VERB
hassl-836	168	13	the	the	DET
hassl-836	168	14	level	level	NOUN
hassl-836	168	15	of	of	ADP
hassl-836	168	16	tax	tax	NOUN
hassl-836	168	17	avoidance	avoidance	NOUN
hassl-836	168	18	made	make	VERB
hassl-836	168	19	by	by	ADP
hassl-836	168	20	companies	company	NOUN
hassl-836	168	21	(	(	PUNCT
hassl-836	168	22	lee	lee	PROPN
hassl-836	168	23	et	et	PROPN
hassl-836	168	24	al	al	PROPN
hassl-836	168	25	.	.	PROPN
hassl-836	168	26	,	,	PUNCT
hassl-836	168	27	2015	2015	NUM
hassl-836	168	28	)	)	PUNCT
hassl-836	168	29	.	.	PUNCT
hassl-836	169	1	the	the	DET
hassl-836	169	2	permanent	permanent	ADJ
hassl-836	169	3	difference	difference	NOUN
hassl-836	169	4	and	and	CCONJ
hassl-836	169	5	temporary	temporary	ADJ
hassl-836	169	6	difference	difference	NOUN
hassl-836	169	7	that	that	PRON
hassl-836	169	8	may	may	AUX
hassl-836	169	9	cause	cause	VERB
hassl-836	169	10	certain	certain	ADJ
hassl-836	169	11	variance	variance	NOUN
hassl-836	169	12	with	with	ADP
hassl-836	169	13	deferred	defer	VERB
hassl-836	169	14	tax	tax	NOUN
hassl-836	169	15	for	for	ADP
hassl-836	169	16	the	the	DET
hassl-836	169	17	year	year	NOUN
hassl-836	169	18	can	can	AUX
hassl-836	169	19	be	be	AUX
hassl-836	169	20	explained	explain	VERB
hassl-836	169	21	through	through	ADP
hassl-836	169	22	etr	etr	PROPN
hassl-836	169	23	.	.	PUNCT
hassl-836	170	1	table	table	NOUN
hassl-836	170	2	2	2	NUM
hassl-836	170	3	exhibits	exhibit	VERB
hassl-836	170	4	the	the	DET
hassl-836	170	5	operationalization	operationalization	NOUN
hassl-836	170	6	of	of	ADP
hassl-836	170	7	variables	variable	NOUN
hassl-836	170	8	.	.	PUNCT
hassl-836	171	1	the	the	DET
hassl-836	171	2	data	datum	NOUN
hassl-836	171	3	in	in	ADP
hassl-836	171	4	this	this	DET
hassl-836	171	5	study	study	NOUN
hassl-836	171	6	was	be	AUX
hassl-836	171	7	recorded	record	VERB
hassl-836	171	8	and	and	CCONJ
hassl-836	171	9	analyse	analyse	NOUN
hassl-836	171	10	using	use	VERB
hassl-836	171	11	the	the	DET
hassl-836	171	12	statistical	statistical	ADJ
hassl-836	171	13	package	package	NOUN
hassl-836	171	14	for	for	ADP
hassl-836	171	15	social	social	ADJ
hassl-836	171	16	science	science	NOUN
hassl-836	171	17	(	(	PUNCT
hassl-836	171	18	spss	spss	PROPN
hassl-836	171	19	)	)	PUNCT
hassl-836	171	20	v16	v16	NOUN
hassl-836	171	21	.	.	PUNCT
hassl-836	172	1	reliable	reliable	ADJ
hassl-836	172	2	,	,	PUNCT
hassl-836	172	3	accuracy	accuracy	NOUN
hassl-836	172	4	,	,	PUNCT
hassl-836	172	5	completeness	completeness	NOUN
hassl-836	172	6	with	with	ADP
hassl-836	172	7	less	less	ADJ
hassl-836	172	8	error	error	NOUN
hassl-836	172	9	were	be	AUX
hassl-836	172	10	given	give	VERB
hassl-836	172	11	priority	priority	NOUN
hassl-836	172	12	in	in	ADP
hassl-836	172	13	the	the	DET
hassl-836	172	14	process	process	NOUN
hassl-836	172	15	of	of	ADP
hassl-836	172	16	obtaining	obtain	VERB
hassl-836	172	17	and	and	CCONJ
hassl-836	172	18	key	key	NOUN
hassl-836	172	19	in	in	ADP
hassl-836	172	20	the	the	DET
hassl-836	172	21	data	datum	NOUN
hassl-836	172	22	in	in	ADP
hassl-836	172	23	the	the	DET
hassl-836	172	24	system	system	NOUN
hassl-836	172	25	.	.	PUNCT
hassl-836	173	1	descriptive	descriptive	ADJ
hassl-836	173	2	statistical	statistical	ADJ
hassl-836	173	3	analysis	analysis	NOUN
hassl-836	173	4	,	,	PUNCT
hassl-836	173	5	diagnostic	diagnostic	ADJ
hassl-836	173	6	testing	testing	NOUN
hassl-836	173	7	and	and	CCONJ
hassl-836	173	8	multicollinearity	multicollinearity	NOUN
hassl-836	173	9	test	test	NOUN
hassl-836	173	10	was	be	AUX
hassl-836	173	11	carried	carry	VERB
hassl-836	173	12	for	for	ADP
hassl-836	173	13	all	all	DET
hassl-836	173	14	variable	variable	NOUN
hassl-836	173	15	to	to	PART
hassl-836	173	16	examine	examine	VERB
hassl-836	173	17	the	the	DET
hassl-836	173	18	research	research	NOUN
hassl-836	173	19	objectives	objective	NOUN
hassl-836	173	20	.	.	PUNCT
hassl-836	174	1	multiple	multiple	ADJ
hassl-836	174	2	linear	linear	ADJ
hassl-836	174	3	regressions	regression	NOUN
hassl-836	174	4	were	be	AUX
hassl-836	174	5	carried	carry	VERB
hassl-836	174	6	out	out	ADP
hassl-836	174	7	to	to	PART
hassl-836	174	8	measure	measure	VERB
hassl-836	174	9	the	the	DET
hassl-836	174	10	relationship	relationship	NOUN
hassl-836	174	11	of	of	ADP
hassl-836	174	12	tax	tax	NOUN
hassl-836	174	13	avoidance	avoidance	NOUN
hassl-836	174	14	and	and	CCONJ
hassl-836	174	15	income	income	NOUN
hassl-836	174	16	smoothing	smooth	VERB
hassl-836	174	17	on	on	ADP
hassl-836	174	18	financial	financial	ADJ
hassl-836	174	19	performance	performance	NOUN
hassl-836	174	20	.	.	PUNCT
hassl-836	175	1	humanities	humanity	NOUN
hassl-836	175	2	and	and	CCONJ
hassl-836	175	3	social	social	ADJ
hassl-836	175	4	sciences	science	NOUN
hassl-836	175	5	letters	letter	NOUN
hassl-836	175	6	,	,	PUNCT
hassl-836	175	7	2020	2020	NUM
hassl-836	175	8	,	,	PUNCT
hassl-836	175	9	8(1	8(1	NOUN
hassl-836	175	10	):	):	PUNCT
hassl-836	175	11	12	12	NUM
hassl-836	175	12	-	-	SYM
hassl-836	175	13	22	22	NUM
hassl-836	175	14	18	18	NUM
hassl-836	175	15	©	©	PROPN
hassl-836	175	16	2020	2020	NUM
hassl-836	175	17	conscientia	conscientia	PROPN
hassl-836	175	18	beam	beam	PROPN
hassl-836	175	19	.	.	PUNCT
hassl-836	176	1	all	all	DET
hassl-836	176	2	rights	right	NOUN
hassl-836	176	3	reserved	reserve	VERB
hassl-836	176	4	.	.	PUNCT
hassl-836	177	1	table-2	table-2	NUM
hassl-836	177	2	.	.	PUNCT
hassl-836	177	3	operationalization	operationalization	NOUN
hassl-836	177	4	of	of	ADP
hassl-836	177	5	variables	variable	NOUN
hassl-836	177	6	.	.	PUNCT
hassl-836	178	1	variable	variable	ADJ
hassl-836	178	2	description	description	NOUN
hassl-836	178	3	measurement	measurement	NOUN
hassl-836	178	4	scale	scale	NOUN
hassl-836	178	5	tav	tav	PROPN
hassl-836	178	6	tax	tax	NOUN
hassl-836	178	7	avoidance	avoidance	NOUN
hassl-836	178	8	is	be	AUX
hassl-836	178	9	calculated	calculate	VERB
hassl-836	178	10	by	by	ADP
hassl-836	178	11	using	use	VERB
hassl-836	178	12	a	a	DET
hassl-836	178	13	proxy	proxy	NOUN
hassl-836	178	14	of	of	ADP
hassl-836	178	15	etr	etr	PROPN
hassl-836	178	16	(	(	PUNCT
hassl-836	178	17	current	current	ADJ
hassl-836	178	18	income	income	NOUN
hassl-836	178	19	tax	tax	NOUN
hassl-836	178	20	expense	expense	NOUN
hassl-836	178	21	divided	divide	VERB
hassl-836	178	22	by	by	ADP
hassl-836	178	23	pre	pre	ADJ
hassl-836	178	24	-	-	ADJ
hassl-836	178	25	tax	tax	ADJ
hassl-836	178	26	income	income	NOUN
hassl-836	178	27	)	)	PUNCT
hassl-836	178	28	.	.	PUNCT
hassl-836	179	1	ratio	ratio	NOUN
hassl-836	179	2	is	be	AUX
hassl-836	179	3	income	income	NOUN
hassl-836	179	4	smoothing	smoothing	NOUN
hassl-836	179	5	is	be	AUX
hassl-836	179	6	calculated	calculate	VERB
hassl-836	179	7	using	use	VERB
hassl-836	179	8	the	the	DET
hassl-836	179	9	proxy	proxy	NOUN
hassl-836	179	10	of	of	ADP
hassl-836	179	11	discretionary	discretionary	ADJ
hassl-836	179	12	accruals	accrual	NOUN
hassl-836	179	13	.	.	PUNCT
hassl-836	180	1	discretionary	discretionary	ADJ
hassl-836	180	2	accrual	accrual	ADJ
hassl-836	180	3	measured	measure	VERB
hassl-836	180	4	as	as	ADP
hassl-836	180	5	accruals	accrual	NOUN
hassl-836	180	6	minus	minus	ADP
hassl-836	180	7	normal	normal	ADJ
hassl-836	180	8	accruals	accrual	NOUN
hassl-836	180	9	(	(	PUNCT
hassl-836	180	10	jones	jones	PROPN
hassl-836	180	11	,	,	PUNCT
hassl-836	180	12	1991	1991	NUM
hassl-836	180	13	)	)	PUNCT
hassl-836	180	14	.	.	PUNCT
hassl-836	181	1	ratio	ratio	NOUN
hassl-836	181	2	fp	fp	ADP
hassl-836	181	3	financial	financial	ADJ
hassl-836	181	4	performance	performance	NOUN
hassl-836	181	5	is	be	AUX
hassl-836	181	6	calculated	calculate	VERB
hassl-836	181	7	using	use	VERB
hassl-836	181	8	the	the	DET
hassl-836	181	9	proxy	proxy	NOUN
hassl-836	181	10	of	of	ADP
hassl-836	181	11	roa	roa	PROPN
hassl-836	181	12	(	(	PUNCT
hassl-836	181	13	the	the	DET
hassl-836	181	14	net	net	ADJ
hassl-836	181	15	income	income	NOUN
hassl-836	181	16	divided	divide	VERB
hassl-836	181	17	by	by	ADP
hassl-836	181	18	the	the	DET
hassl-836	181	19	total	total	ADJ
hassl-836	181	20	assets	asset	NOUN
hassl-836	181	21	)	)	PUNCT
hassl-836	181	22	.	.	PUNCT
hassl-836	182	1	ratio	ratio	NOUN
hassl-836	182	2	4	4	NUM
hassl-836	182	3	.	.	PUNCT
hassl-836	182	4	results	result	NOUN
hassl-836	182	5	and	and	CCONJ
hassl-836	182	6	discussion	discussion	NOUN
hassl-836	182	7	4.1	4.1	NUM
hassl-836	182	8	.	.	PUNCT
hassl-836	183	1	descriptive	descriptive	ADJ
hassl-836	183	2	analysis	analysis	NOUN
hassl-836	183	3	table	table	NOUN
hassl-836	183	4	3	3	NUM
hassl-836	183	5	presents	present	VERB
hassl-836	183	6	the	the	DET
hassl-836	183	7	descriptive	descriptive	ADJ
hassl-836	183	8	analysis	analysis	NOUN
hassl-836	183	9	of	of	ADP
hassl-836	183	10	the	the	DET
hassl-836	183	11	variables	variable	NOUN
hassl-836	183	12	used	use	VERB
hassl-836	183	13	in	in	ADP
hassl-836	183	14	this	this	DET
hassl-836	183	15	study	study	NOUN
hassl-836	183	16	,	,	PUNCT
hassl-836	183	17	namely	namely	ADV
hassl-836	183	18	,	,	PUNCT
hassl-836	183	19	income	income	NOUN
hassl-836	183	20	smoothing	smoothing	NOUN
hassl-836	183	21	(	(	PUNCT
hassl-836	183	22	is	be	AUX
hassl-836	183	23	)	)	PUNCT
hassl-836	183	24	,	,	PUNCT
hassl-836	183	25	tax	tax	NOUN
hassl-836	183	26	avoidance	avoidance	NOUN
hassl-836	183	27	(	(	PUNCT
hassl-836	183	28	tav	tav	NOUN
hassl-836	183	29	)	)	PUNCT
hassl-836	183	30	and	and	CCONJ
hassl-836	183	31	financial	financial	ADJ
hassl-836	183	32	performance	performance	NOUN
hassl-836	183	33	(	(	PUNCT
hassl-836	183	34	fp	fp	NOUN
hassl-836	183	35	)	)	PUNCT
hassl-836	183	36	.	.	PUNCT
hassl-836	184	1	table-3	table-3	NUM
hassl-836	184	2	.	.	PUNCT
hassl-836	185	1	descriptive	descriptive	ADJ
hassl-836	185	2	statistics	statistic	NOUN
hassl-836	185	3	for	for	ADP
hassl-836	185	4	financial	financial	ADJ
hassl-836	185	5	performance	performance	NOUN
hassl-836	185	6	,	,	PUNCT
hassl-836	185	7	income	income	NOUN
hassl-836	185	8	smoothing	smoothing	NOUN
hassl-836	185	9	and	and	CCONJ
hassl-836	185	10	tax	tax	NOUN
hassl-836	185	11	avoidance	avoidance	NOUN
hassl-836	185	12	.	.	PUNCT
hassl-836	186	1	variables	variable	NOUN
hassl-836	186	2	min	min	PROPN
hassl-836	186	3	max	max	PROPN
hassl-836	186	4	mean	mean	VERB
hassl-836	186	5	standard	standard	ADJ
hassl-836	186	6	deviation	deviation	NOUN
hassl-836	186	7	financial	financial	ADJ
hassl-836	186	8	performance	performance	NOUN
hassl-836	186	9	(	(	PUNCT
hassl-836	186	10	fp	fp	X
hassl-836	186	11	)	)	PUNCT
hassl-836	186	12	-93.7	-93.7	NOUN
hassl-836	186	13	61.73	61.73	NUM
hassl-836	186	14	1.911	1.911	NUM
hassl-836	186	15	11.946	11.946	NUM
hassl-836	186	16	income	income	NOUN
hassl-836	186	17	soothing	soothe	VERB
hassl-836	186	18	(	(	PUNCT
hassl-836	186	19	is	be	AUX
hassl-836	186	20	)	)	PUNCT
hassl-836	186	21	-10.97	-10.97	PROPN
hassl-836	186	22	0.52	0.52	NUM
hassl-836	186	23	-0.031	-0.031	NUM
hassl-836	186	24	0.552	0.552	NUM
hassl-836	186	25	tax	tax	NOUN
hassl-836	186	26	avoidance	avoidance	NOUN
hassl-836	186	27	(	(	PUNCT
hassl-836	186	28	tav	tav	NOUN
hassl-836	186	29	)	)	PUNCT
hassl-836	186	30	-553.98	-553.98	PROPN
hassl-836	186	31	347.97	347.97	NUM
hassl-836	186	32	8.157	8.157	NUM
hassl-836	186	33	57.227	57.227	NUM
hassl-836	186	34	n=	n=	ADJ
hassl-836	186	35	409	409	NUM
hassl-836	186	36	table	table	NOUN
hassl-836	186	37	3	3	NUM
hassl-836	186	38	shows	show	VERB
hassl-836	186	39	that	that	SCONJ
hassl-836	186	40	financial	financial	ADJ
hassl-836	186	41	performance	performance	NOUN
hassl-836	186	42	had	have	VERB
hassl-836	186	43	a	a	DET
hassl-836	186	44	mean	mean	NOUN
hassl-836	186	45	of	of	ADP
hassl-836	186	46	1.911	1.911	NUM
hassl-836	186	47	and	and	CCONJ
hassl-836	186	48	the	the	DET
hassl-836	186	49	standard	standard	ADJ
hassl-836	186	50	deviation	deviation	NOUN
hassl-836	186	51	of	of	ADP
hassl-836	186	52	11.946	11.946	NUM
hassl-836	186	53	.	.	PUNCT
hassl-836	187	1	thus	thus	ADV
hassl-836	187	2	,	,	PUNCT
hassl-836	187	3	it	it	PRON
hassl-836	187	4	shows	show	VERB
hassl-836	187	5	that	that	SCONJ
hassl-836	187	6	financial	financial	ADJ
hassl-836	187	7	performance	performance	NOUN
hassl-836	187	8	of	of	ADP
hassl-836	187	9	the	the	DET
hassl-836	187	10	409	409	NUM
hassl-836	187	11	companies	company	NOUN
hassl-836	187	12	during	during	ADP
hassl-836	187	13	the	the	DET
hassl-836	187	14	study	study	NOUN
hassl-836	187	15	had	have	VERB
hassl-836	187	16	an	an	DET
hassl-836	187	17	average	average	NOUN
hassl-836	187	18	of	of	ADP
hassl-836	187	19	1.911	1.911	NUM
hassl-836	187	20	%	%	NOUN
hassl-836	187	21	return	return	NOUN
hassl-836	187	22	on	on	ADP
hassl-836	187	23	assets	asset	NOUN
hassl-836	187	24	.	.	PUNCT
hassl-836	188	1	however	however	ADV
hassl-836	188	2	,	,	PUNCT
hassl-836	188	3	the	the	DET
hassl-836	188	4	value	value	NOUN
hassl-836	188	5	of	of	ADP
hassl-836	188	6	financial	financial	ADJ
hassl-836	188	7	performance	performance	NOUN
hassl-836	188	8	went	go	VERB
hassl-836	188	9	as	as	ADV
hassl-836	188	10	high	high	ADJ
hassl-836	188	11	as	as	ADP
hassl-836	188	12	61.73	61.73	NUM
hassl-836	188	13	%	%	NOUN
hassl-836	188	14	and	and	CCONJ
hassl-836	188	15	as	as	ADV
hassl-836	188	16	low	low	ADJ
hassl-836	188	17	as	as	ADP
hassl-836	188	18	-93.70	-93.70	NOUN
hassl-836	188	19	%	%	NOUN
hassl-836	188	20	.	.	PUNCT
hassl-836	189	1	income	income	NOUN
hassl-836	189	2	smoothing	smoothing	NOUN
hassl-836	189	3	had	have	VERB
hassl-836	189	4	the	the	DET
hassl-836	189	5	value	value	NOUN
hassl-836	189	6	minimum	minimum	NOUN
hassl-836	189	7	of	of	ADP
hassl-836	189	8	-10.97	-10.97	PROPN
hassl-836	189	9	,	,	PUNCT
hassl-836	189	10	the	the	DET
hassl-836	189	11	maximum	maximum	NOUN
hassl-836	189	12	of	of	ADP
hassl-836	189	13	0.52	0.52	NUM
hassl-836	189	14	,	,	PUNCT
hassl-836	189	15	the	the	DET
hassl-836	189	16	mean	mean	NOUN
hassl-836	189	17	of	of	ADP
hassl-836	189	18	-.0.031	-.0.031	PUNCT
hassl-836	189	19	and	and	CCONJ
hassl-836	189	20	the	the	DET
hassl-836	189	21	standard	standard	ADJ
hassl-836	189	22	deviation	deviation	NOUN
hassl-836	189	23	0.552	0.552	NUM
hassl-836	189	24	.	.	PUNCT
hassl-836	190	1	the	the	DET
hassl-836	190	2	second	second	ADJ
hassl-836	190	3	independent	independent	ADJ
hassl-836	190	4	variable	variable	NOUN
hassl-836	190	5	is	be	AUX
hassl-836	190	6	tax	tax	NOUN
hassl-836	190	7	avoidance	avoidance	NOUN
hassl-836	190	8	with	with	ADP
hassl-836	190	9	minimum	minimum	NOUN
hassl-836	190	10	value	value	NOUN
hassl-836	190	11	-533.98	-533.98	NOUN
hassl-836	190	12	%	%	NOUN
hassl-836	190	13	and	and	CCONJ
hassl-836	190	14	maximum	maximum	ADJ
hassl-836	190	15	value	value	NOUN
hassl-836	190	16	347.97	347.97	NUM
hassl-836	190	17	%	%	NOUN
hassl-836	190	18	for	for	ADP
hassl-836	190	19	409	409	NUM
hassl-836	190	20	listed	list	VERB
hassl-836	190	21	companies	company	NOUN
hassl-836	190	22	during	during	ADP
hassl-836	190	23	the	the	DET
hassl-836	190	24	study	study	NOUN
hassl-836	190	25	period	period	NOUN
hassl-836	190	26	.	.	PUNCT
hassl-836	191	1	the	the	DET
hassl-836	191	2	mean	mean	ADJ
hassl-836	191	3	and	and	CCONJ
hassl-836	191	4	standard	standard	ADJ
hassl-836	191	5	deviation	deviation	NOUN
hassl-836	191	6	for	for	ADP
hassl-836	191	7	tax	tax	NOUN
hassl-836	191	8	avoidance	avoidance	NOUN
hassl-836	191	9	are	be	AUX
hassl-836	191	10	8.157	8.157	NUM
hassl-836	191	11	and	and	CCONJ
hassl-836	191	12	57.227	57.227	NUM
hassl-836	191	13	.	.	NOUN
hassl-836	191	14	4.2	4.2	NUM
hassl-836	191	15	.	.	PUNCT
hassl-836	192	1	multicollinearity	multicollinearity	NOUN
hassl-836	192	2	test	test	NOUN
hassl-836	192	3	the	the	DET
hassl-836	192	4	result	result	NOUN
hassl-836	192	5	of	of	ADP
hassl-836	192	6	multicollinearity	multicollinearity	NOUN
hassl-836	192	7	test	test	NOUN
hassl-836	192	8	for	for	ADP
hassl-836	192	9	the	the	DET
hassl-836	192	10	research	research	NOUN
hassl-836	192	11	were	be	AUX
hassl-836	192	12	summarised	summarise	VERB
hassl-836	192	13	in	in	ADP
hassl-836	192	14	the	the	DET
hassl-836	192	15	table	table	NOUN
hassl-836	192	16	4	4	NUM
hassl-836	192	17	.	.	PUNCT
hassl-836	193	1	all	all	DET
hassl-836	193	2	variables	variable	NOUN
hassl-836	193	3	can	can	AUX
hassl-836	193	4	be	be	AUX
hassl-836	193	5	used	use	VERB
hassl-836	193	6	for	for	ADP
hassl-836	193	7	this	this	DET
hassl-836	193	8	study	study	NOUN
hassl-836	193	9	as	as	SCONJ
hassl-836	193	10	all	all	DET
hassl-836	193	11	the	the	DET
hassl-836	193	12	variables	variable	NOUN
hassl-836	193	13	have	have	VERB
hassl-836	193	14	the	the	DET
hassl-836	193	15	tolerance	tolerance	NOUN
hassl-836	193	16	level	level	NOUN
hassl-836	193	17	of	of	ADP
hassl-836	193	18	more	more	ADJ
hassl-836	193	19	than	than	ADP
hassl-836	193	20	1	1	NUM
hassl-836	193	21	%	%	NOUN
hassl-836	193	22	with	with	ADP
hassl-836	193	23	vif	vif	NOUN
hassl-836	193	24	are	be	AUX
hassl-836	193	25	less	less	ADJ
hassl-836	193	26	than	than	ADP
hassl-836	193	27	2	2	NUM
hassl-836	193	28	.	.	PUNCT
hassl-836	194	1	this	this	PRON
hassl-836	194	2	indicates	indicate	VERB
hassl-836	194	3	that	that	SCONJ
hassl-836	194	4	the	the	DET
hassl-836	194	5	possibility	possibility	NOUN
hassl-836	194	6	of	of	ADP
hassl-836	194	7	multicollinearity	multicollinearity	NOUN
hassl-836	194	8	is	be	AUX
hassl-836	194	9	low	low	ADJ
hassl-836	194	10	.	.	PUNCT
hassl-836	195	1	table-4	table-4	NOUN
hassl-836	195	2	.	.	PUNCT
hassl-836	196	1	tolerance	tolerance	NOUN
hassl-836	196	2	and	and	CCONJ
hassl-836	196	3	vif	vif	PROPN
hassl-836	196	4	.	.	PUNCT
hassl-836	196	5	variables	variable	VERB
hassl-836	196	6	tolerance	tolerance	NOUN
hassl-836	196	7	vif	vif	NOUN
hassl-836	196	8	income	income	NOUN
hassl-836	196	9	smoothing	smoothing	NOUN
hassl-836	196	10	(	(	PUNCT
hassl-836	196	11	is	be	AUX
hassl-836	196	12	)	)	PUNCT
hassl-836	196	13	0.999	0.999	NUM
hassl-836	196	14	1.001	1.001	NUM
hassl-836	196	15	tax	tax	NOUN
hassl-836	196	16	avoidance	avoidance	NOUN
hassl-836	196	17	(	(	PUNCT
hassl-836	196	18	ta	ta	NOUN
hassl-836	196	19	)	)	PUNCT
hassl-836	196	20	0.999	0.999	NUM
hassl-836	196	21	1.001	1.001	NUM
hassl-836	196	22	4.3	4.3	NUM
hassl-836	196	23	.	.	PUNCT
hassl-836	197	1	multiple	multiple	ADJ
hassl-836	197	2	linear	linear	PROPN
hassl-836	197	3	regression	regression	NOUN
hassl-836	197	4	to	to	PART
hassl-836	197	5	examine	examine	VERB
hassl-836	197	6	the	the	DET
hassl-836	197	7	relationship	relationship	NOUN
hassl-836	197	8	of	of	ADP
hassl-836	197	9	income	income	NOUN
hassl-836	197	10	smoothing	smoothing	NOUN
hassl-836	197	11	and	and	CCONJ
hassl-836	197	12	tax	tax	NOUN
hassl-836	197	13	avoidance	avoidance	NOUN
hassl-836	197	14	on	on	ADP
hassl-836	197	15	the	the	DET
hassl-836	197	16	financial	financial	ADJ
hassl-836	197	17	performance	performance	NOUN
hassl-836	197	18	,	,	PUNCT
hassl-836	197	19	regression	regression	VERB
hassl-836	197	20	analysis	analysis	NOUN
hassl-836	197	21	was	be	AUX
hassl-836	197	22	performed	perform	VERB
hassl-836	197	23	based	base	VERB
hassl-836	197	24	on	on	ADP
hassl-836	197	25	the	the	DET
hassl-836	197	26	following	following	ADJ
hassl-836	197	27	model	model	NOUN
hassl-836	197	28	:	:	PUNCT
hassl-836	197	29	+	+	CCONJ
hassl-836	197	30	where	where	SCONJ
hassl-836	197	31	:	:	PUNCT
hassl-836	197	32	roa	roa	PROPN
hassl-836	197	33	=	=	PUNCT
hassl-836	197	34	return	return	VERB
hassl-836	197	35	on	on	ADP
hassl-836	197	36	asset	asset	NOUN
hassl-836	197	37	.	.	PUNCT
hassl-836	198	1	is	be	AUX
hassl-836	198	2	=	=	NUM
hassl-836	198	3	income	income	NOUN
hassl-836	198	4	smoothing	smoothing	NOUN
hassl-836	198	5	.	.	PUNCT
hassl-836	199	1	tav	tav	NOUN
hassl-836	199	2	=	=	NOUN
hassl-836	199	3	tax	tax	NOUN
hassl-836	199	4	avoidance	avoidance	NOUN
hassl-836	199	5	.	.	PUNCT
hassl-836	200	1	humanities	humanity	NOUN
hassl-836	200	2	and	and	CCONJ
hassl-836	200	3	social	social	ADJ
hassl-836	200	4	sciences	science	NOUN
hassl-836	200	5	letters	letter	NOUN
hassl-836	200	6	,	,	PUNCT
hassl-836	200	7	2020	2020	NUM
hassl-836	200	8	,	,	PUNCT
hassl-836	200	9	8(1	8(1	NOUN
hassl-836	200	10	):	):	PUNCT
hassl-836	200	11	12	12	NUM
hassl-836	200	12	-	-	SYM
hassl-836	200	13	22	22	NUM
hassl-836	200	14	19	19	NUM
hassl-836	200	15	©	©	PROPN
hassl-836	200	16	2020	2020	NUM
hassl-836	200	17	conscientia	conscientia	PROPN
hassl-836	200	18	beam	beam	PROPN
hassl-836	200	19	.	.	PUNCT
hassl-836	201	1	all	all	DET
hassl-836	201	2	rights	right	NOUN
hassl-836	201	3	reserved	reserve	VERB
hassl-836	201	4	.	.	PUNCT
hassl-836	202	1	the	the	DET
hassl-836	202	2	results	result	NOUN
hassl-836	202	3	of	of	ADP
hassl-836	202	4	multiple	multiple	ADJ
hassl-836	202	5	regressions	regression	NOUN
hassl-836	202	6	between	between	ADP
hassl-836	202	7	independent	independent	ADJ
hassl-836	202	8	variables	variable	NOUN
hassl-836	202	9	(	(	PUNCT
hassl-836	202	10	income	income	NOUN
hassl-836	202	11	smoothing	smoothing	NOUN
hassl-836	202	12	and	and	CCONJ
hassl-836	202	13	tax	tax	NOUN
hassl-836	202	14	avoidance	avoidance	NOUN
hassl-836	202	15	)	)	PUNCT
hassl-836	202	16	and	and	CCONJ
hassl-836	202	17	dependent	dependent	ADJ
hassl-836	202	18	variable	variable	NOUN
hassl-836	202	19	(	(	PUNCT
hassl-836	202	20	return	return	VERB
hassl-836	202	21	on	on	ADP
hassl-836	202	22	assets	asset	NOUN
hassl-836	202	23	)	)	PUNCT
hassl-836	202	24	were	be	AUX
hassl-836	202	25	summarised	summarise	VERB
hassl-836	202	26	as	as	ADP
hassl-836	202	27	per	per	ADP
hassl-836	202	28	the	the	DET
hassl-836	202	29	table	table	NOUN
hassl-836	202	30	5	5	NUM
hassl-836	202	31	.	.	PUNCT
hassl-836	202	32	from	from	ADP
hassl-836	202	33	the	the	DET
hassl-836	202	34	regression	regression	NOUN
hassl-836	202	35	analysis	analysis	NOUN
hassl-836	202	36	,	,	PUNCT
hassl-836	202	37	the	the	DET
hassl-836	202	38	coefficient	coefficient	NOUN
hassl-836	202	39	of	of	ADP
hassl-836	202	40	determination	determination	NOUN
hassl-836	202	41	,	,	PUNCT
hassl-836	202	42	r2	r2	NOUN
hassl-836	202	43	value	value	NOUN
hassl-836	202	44	is	be	AUX
hassl-836	202	45	0.021	0.021	NUM
hassl-836	202	46	which	which	PRON
hassl-836	202	47	indicates	indicate	VERB
hassl-836	202	48	that	that	SCONJ
hassl-836	202	49	only	only	ADV
hassl-836	202	50	2.1	2.1	NUM
hassl-836	202	51	%	%	NOUN
hassl-836	202	52	of	of	ADP
hassl-836	202	53	the	the	DET
hassl-836	202	54	variation	variation	NOUN
hassl-836	202	55	of	of	ADP
hassl-836	202	56	roa	roa	PROPN
hassl-836	202	57	is	be	AUX
hassl-836	202	58	due	due	ADJ
hassl-836	202	59	to	to	ADP
hassl-836	202	60	the	the	DET
hassl-836	202	61	income	income	NOUN
hassl-836	202	62	smoothing	smoothing	NOUN
hassl-836	202	63	and	and	CCONJ
hassl-836	202	64	tax	tax	NOUN
hassl-836	202	65	variables	variable	NOUN
hassl-836	202	66	.	.	PUNCT
hassl-836	203	1	the	the	DET
hassl-836	203	2	adjusted	adjust	VERB
hassl-836	203	3	r²	r²	NOUN
hassl-836	203	4	value	value	NOUN
hassl-836	203	5	for	for	ADP
hassl-836	203	6	variables	variable	NOUN
hassl-836	203	7	is	be	AUX
hassl-836	203	8	1.6	1.6	NUM
hassl-836	203	9	%	%	NOUN
hassl-836	203	10	which	which	PRON
hassl-836	203	11	show	show	VERB
hassl-836	203	12	a	a	DET
hassl-836	203	13	low	low	ADJ
hassl-836	203	14	variability	variability	NOUN
hassl-836	203	15	explained	explain	VERB
hassl-836	203	16	by	by	ADP
hassl-836	203	17	the	the	DET
hassl-836	203	18	independent	independent	ADJ
hassl-836	203	19	variables	variable	NOUN
hassl-836	203	20	.	.	PUNCT
hassl-836	204	1	table-5	table-5	PROPN
hassl-836	204	2	.	.	PUNCT
hassl-836	205	1	regression	regression	VERB
hassl-836	205	2	analysis	analysis	NOUN
hassl-836	205	3	result	result	NOUN
hassl-836	205	4	.	.	PUNCT
hassl-836	206	1	variables	variable	NOUN
hassl-836	206	2	beta	beta	ADJ
hassl-836	206	3	std	std	NOUN
hassl-836	206	4	.	.	PUNCT
hassl-836	207	1	error	error	NOUN
hassl-836	207	2	beta	beta	NOUN
hassl-836	207	3	t	t	PROPN
hassl-836	207	4	-	-	PUNCT
hassl-836	207	5	statistic	statistic	NOUN
hassl-836	207	6	sig	sig	NOUN
hassl-836	207	7	.	.	PUNCT
hassl-836	208	1	income	income	NOUN
hassl-836	208	2	smoothing	smooth	VERB
hassl-836	208	3	2.377	2.377	NUM
hassl-836	208	4	1.064	1.064	NUM
hassl-836	208	5	0.11	0.11	NUM
hassl-836	208	6	2.234	2.234	NUM
hassl-836	208	7	0.026	0.026	NUM
hassl-836	208	8	tax	tax	NOUN
hassl-836	208	9	avoidance	avoidance	NOUN
hassl-836	208	10	0.019	0.019	NUM
hassl-836	208	11	0.01	0.01	NUM
hassl-836	208	12	0.091	0.091	NUM
hassl-836	208	13	1.858	1.858	NUM
hassl-836	208	14	0.064	0.064	NUM
hassl-836	208	15	r2	r2	PROPN
hassl-836	208	16	0.021	0.021	NUM
hassl-836	208	17	adjusted	adjusted	ADJ
hassl-836	208	18	r2	r2	PROPN
hassl-836	208	19	0.016	0.016	NUM
hassl-836	208	20	4.4	4.4	NUM
hassl-836	208	21	.	.	PUNCT
hassl-836	209	1	income	income	NOUN
hassl-836	209	2	smoothing	smoothing	NOUN
hassl-836	209	3	and	and	CCONJ
hassl-836	209	4	financial	financial	ADJ
hassl-836	209	5	performance	performance	NOUN
hassl-836	209	6	h1	h1	NOUN
hassl-836	209	7	suggested	suggest	VERB
hassl-836	209	8	that	that	SCONJ
hassl-836	209	9	income	income	NOUN
hassl-836	209	10	smoothing	smoothing	NOUN
hassl-836	209	11	will	will	AUX
hassl-836	209	12	affect	affect	VERB
hassl-836	209	13	the	the	DET
hassl-836	209	14	roa	roa	NOUN
hassl-836	209	15	of	of	ADP
hassl-836	209	16	malaysian	malaysian	ADJ
hassl-836	209	17	public	public	ADJ
hassl-836	209	18	listed	list	VERB
hassl-836	209	19	companies	company	NOUN
hassl-836	209	20	.	.	PUNCT
hassl-836	210	1	based	base	VERB
hassl-836	210	2	on	on	ADP
hassl-836	210	3	the	the	DET
hassl-836	210	4	table	table	NOUN
hassl-836	210	5	5	5	NUM
hassl-836	210	6	,	,	PUNCT
hassl-836	210	7	the	the	DET
hassl-836	210	8	beta	beta	NOUN
hassl-836	210	9	value	value	NOUN
hassl-836	210	10	is	be	AUX
hassl-836	210	11	positive	positive	ADJ
hassl-836	210	12	at	at	ADP
hassl-836	210	13	2.377	2.377	NUM
hassl-836	210	14	and	and	CCONJ
hassl-836	210	15	significant	significant	ADJ
hassl-836	210	16	at	at	ADP
hassl-836	210	17	1	1	NUM
hassl-836	210	18	%	%	NOUN
hassl-836	210	19	confidence	confidence	NOUN
hassl-836	210	20	interval	interval	NOUN
hassl-836	210	21	.	.	PUNCT
hassl-836	211	1	this	this	DET
hassl-836	211	2	study	study	NOUN
hassl-836	211	3	concludes	conclude	VERB
hassl-836	211	4	that	that	SCONJ
hassl-836	211	5	income	income	NOUN
hassl-836	211	6	smoothing	smoothing	NOUN
hassl-836	211	7	practices	practice	NOUN
hassl-836	211	8	has	have	VERB
hassl-836	211	9	a	a	DET
hassl-836	211	10	positive	positive	ADJ
hassl-836	211	11	relationship	relationship	NOUN
hassl-836	211	12	with	with	ADP
hassl-836	211	13	financial	financial	ADJ
hassl-836	211	14	performance	performance	NOUN
hassl-836	211	15	measured	measure	VERB
hassl-836	211	16	by	by	ADP
hassl-836	211	17	roa	roa	PROPN
hassl-836	211	18	.	.	PUNCT
hassl-836	212	1	thus	thus	ADV
hassl-836	212	2	,	,	PUNCT
hassl-836	212	3	h1	h1	PROPN
hassl-836	212	4	is	be	AUX
hassl-836	212	5	accepted	accept	VERB
hassl-836	212	6	.	.	PUNCT
hassl-836	213	1	sustainable	sustainable	ADJ
hassl-836	213	2	share	share	NOUN
hassl-836	213	3	price	price	NOUN
hassl-836	213	4	may	may	AUX
hassl-836	213	5	be	be	AUX
hassl-836	213	6	achieved	achieve	VERB
hassl-836	213	7	through	through	ADP
hassl-836	213	8	conducting	conduct	VERB
hassl-836	213	9	creative	creative	ADJ
hassl-836	213	10	accounting	accounting	NOUN
hassl-836	213	11	as	as	SCONJ
hassl-836	213	12	the	the	DET
hassl-836	213	13	practices	practice	NOUN
hassl-836	213	14	may	may	AUX
hassl-836	213	15	decrease	decrease	VERB
hassl-836	213	16	the	the	DET
hassl-836	213	17	apparent	apparent	ADJ
hassl-836	213	18	levels	level	NOUN
hassl-836	213	19	of	of	ADP
hassl-836	213	20	debt	debt	NOUN
hassl-836	213	21	,	,	PUNCT
hassl-836	213	22	thereby	thereby	ADV
hassl-836	213	23	reflect	reflect	VERB
hassl-836	213	24	low	low	ADJ
hassl-836	213	25	level	level	NOUN
hassl-836	213	26	of	of	ADP
hassl-836	213	27	risk	risk	NOUN
hassl-836	213	28	and	and	CCONJ
hassl-836	213	29	presence	presence	NOUN
hassl-836	213	30	of	of	ADP
hassl-836	213	31	a	a	DET
hassl-836	213	32	good	good	ADJ
hassl-836	213	33	financial	financial	ADJ
hassl-836	213	34	performance	performance	NOUN
hassl-836	213	35	(	(	PUNCT
hassl-836	213	36	amat	amat	PROPN
hassl-836	213	37	and	and	CCONJ
hassl-836	213	38	gowthorpe	gowthorpe	PROPN
hassl-836	213	39	,	,	PUNCT
hassl-836	213	40	2004	2004	NUM
hassl-836	213	41	)	)	PUNCT
hassl-836	213	42	.	.	PUNCT
hassl-836	214	1	the	the	DET
hassl-836	214	2	manager	manager	NOUN
hassl-836	214	3	may	may	AUX
hassl-836	214	4	prefer	prefer	VERB
hassl-836	214	5	the	the	DET
hassl-836	214	6	mechanism	mechanism	NOUN
hassl-836	214	7	of	of	ADP
hassl-836	214	8	income	income	NOUN
hassl-836	214	9	smoothing	smooth	VERB
hassl-836	214	10	in	in	ADP
hassl-836	214	11	financial	financial	ADJ
hassl-836	214	12	reporting	reporting	NOUN
hassl-836	214	13	that	that	PRON
hassl-836	214	14	can	can	AUX
hassl-836	214	15	result	result	VERB
hassl-836	214	16	in	in	ADP
hassl-836	214	17	less	less	ADJ
hassl-836	214	18	fluctuate	fluctuate	NOUN
hassl-836	214	19	income	income	NOUN
hassl-836	214	20	,	,	PUNCT
hassl-836	214	21	at	at	ADP
hassl-836	214	22	the	the	DET
hassl-836	214	23	point	point	NOUN
hassl-836	214	24	when	when	SCONJ
hassl-836	214	25	the	the	DET
hassl-836	214	26	manager	manager	NOUN
hassl-836	214	27	of	of	ADP
hassl-836	214	28	the	the	DET
hassl-836	214	29	company	company	NOUN
hassl-836	214	30	have	have	VERB
hassl-836	214	31	the	the	DET
hassl-836	214	32	option	option	NOUN
hassl-836	214	33	to	to	PART
hassl-836	214	34	choose	choose	VERB
hassl-836	214	35	the	the	DET
hassl-836	214	36	time	time	NOUN
hassl-836	214	37	when	when	SCONJ
hassl-836	214	38	income	income	NOUN
hassl-836	214	39	is	be	AUX
hassl-836	214	40	recognized	recognize	VERB
hassl-836	214	41	(	(	PUNCT
hassl-836	214	42	tassadaq	tassadaq	PROPN
hassl-836	214	43	and	and	CCONJ
hassl-836	214	44	malik	malik	PROPN
hassl-836	214	45	,	,	PUNCT
hassl-836	214	46	2015	2015	NUM
hassl-836	214	47	)	)	PUNCT
hassl-836	214	48	.	.	PUNCT
hassl-836	215	1	this	this	PRON
hassl-836	215	2	may	may	AUX
hassl-836	215	3	help	help	VERB
hassl-836	215	4	the	the	DET
hassl-836	215	5	organization	organization	NOUN
hassl-836	215	6	to	to	PART
hassl-836	215	7	stay	stay	VERB
hassl-836	215	8	supported	support	VERB
hassl-836	215	9	and	and	CCONJ
hassl-836	215	10	stay	stay	VERB
hassl-836	215	11	with	with	ADP
hassl-836	215	12	the	the	DET
hassl-836	215	13	presence	presence	NOUN
hassl-836	215	14	of	of	ADP
hassl-836	215	15	good	good	ADJ
hassl-836	215	16	benefits	benefit	NOUN
hassl-836	215	17	.	.	PUNCT
hassl-836	216	1	4.5	4.5	NUM
hassl-836	216	2	.	.	PUNCT
hassl-836	217	1	tax	tax	NOUN
hassl-836	217	2	avoidance	avoidance	NOUN
hassl-836	217	3	and	and	CCONJ
hassl-836	217	4	financial	financial	ADJ
hassl-836	217	5	performance	performance	NOUN
hassl-836	217	6	referring	refer	VERB
hassl-836	217	7	to	to	ADP
hassl-836	217	8	the	the	DET
hassl-836	217	9	table	table	NOUN
hassl-836	217	10	5	5	NUM
hassl-836	217	11	,	,	PUNCT
hassl-836	217	12	h2	h2	PROPN
hassl-836	217	13	suggested	suggest	VERB
hassl-836	217	14	that	that	SCONJ
hassl-836	217	15	companies	company	NOUN
hassl-836	217	16	using	use	VERB
hassl-836	217	17	the	the	DET
hassl-836	217	18	tax	tax	NOUN
hassl-836	217	19	avoidance	avoidance	NOUN
hassl-836	217	20	practices	practice	NOUN
hassl-836	217	21	will	will	AUX
hassl-836	217	22	also	also	ADV
hassl-836	217	23	influence	influence	VERB
hassl-836	217	24	the	the	DET
hassl-836	217	25	financial	financial	ADJ
hassl-836	217	26	performance	performance	NOUN
hassl-836	217	27	.	.	PUNCT
hassl-836	218	1	interestingly	interestingly	ADV
hassl-836	218	2	,	,	PUNCT
hassl-836	218	3	beta	beta	NOUN
hassl-836	218	4	for	for	ADP
hassl-836	218	5	the	the	DET
hassl-836	218	6	regression	regression	NOUN
hassl-836	218	7	is	be	AUX
hassl-836	218	8	not	not	PART
hassl-836	218	9	significant	significant	ADJ
hassl-836	218	10	at	at	ADP
hassl-836	218	11	the	the	DET
hassl-836	218	12	confidence	confidence	NOUN
hassl-836	218	13	interval	interval	NOUN
hassl-836	218	14	of	of	ADP
hassl-836	218	15	5	5	NUM
hassl-836	218	16	%	%	NOUN
hassl-836	218	17	.	.	PUNCT
hassl-836	219	1	thus	thus	ADV
hassl-836	219	2	,	,	PUNCT
hassl-836	219	3	h2	h2	PROPN
hassl-836	219	4	is	be	AUX
hassl-836	219	5	rejected	reject	VERB
hassl-836	219	6	.	.	PUNCT
hassl-836	220	1	the	the	DET
hassl-836	220	2	findings	finding	NOUN
hassl-836	220	3	also	also	ADV
hassl-836	220	4	established	establish	VERB
hassl-836	220	5	that	that	SCONJ
hassl-836	220	6	tax	tax	NOUN
hassl-836	220	7	avoidance	avoidance	NOUN
hassl-836	220	8	has	have	VERB
hassl-836	220	9	no	no	DET
hassl-836	220	10	influence	influence	NOUN
hassl-836	220	11	on	on	ADP
hassl-836	220	12	financial	financial	ADJ
hassl-836	220	13	performance	performance	NOUN
hassl-836	220	14	even	even	ADV
hassl-836	220	15	its	its	PRON
hassl-836	220	16	practice	practice	NOUN
hassl-836	220	17	resulted	result	VERB
hassl-836	220	18	on	on	ADP
hassl-836	220	19	0.019	0.019	NUM
hassl-836	220	20	%	%	NOUN
hassl-836	220	21	increase	increase	NOUN
hassl-836	220	22	in	in	ADP
hassl-836	220	23	financial	financial	ADJ
hassl-836	220	24	performance	performance	NOUN
hassl-836	220	25	.	.	PUNCT
hassl-836	221	1	tax	tax	NOUN
hassl-836	221	2	avoidance	avoidance	NOUN
hassl-836	221	3	is	be	AUX
hassl-836	221	4	not	not	PART
hassl-836	221	5	illegal	illegal	ADJ
hassl-836	221	6	and	and	CCONJ
hassl-836	221	7	have	have	VERB
hassl-836	221	8	no	no	DET
hassl-836	221	9	impact	impact	NOUN
hassl-836	221	10	on	on	ADP
hassl-836	221	11	the	the	DET
hassl-836	221	12	company	company	NOUN
hassl-836	221	13	performance	performance	NOUN
hassl-836	221	14	in	in	ADP
hassl-836	221	15	malaysia	malaysia	PROPN
hassl-836	221	16	.	.	PUNCT
hassl-836	222	1	5	5	X
hassl-836	222	2	.	.	X
hassl-836	222	3	conclusion	conclusion	NOUN
hassl-836	222	4	uncontrolled	uncontrolle	VERB
hassl-836	222	5	creative	creative	ADJ
hassl-836	222	6	accounting	accounting	NOUN
hassl-836	222	7	practices	practice	NOUN
hassl-836	222	8	may	may	AUX
hassl-836	222	9	have	have	VERB
hassl-836	222	10	negative	negative	ADJ
hassl-836	222	11	impact	impact	NOUN
hassl-836	222	12	on	on	ADP
hassl-836	222	13	the	the	DET
hassl-836	222	14	established	establish	VERB
hassl-836	222	15	financial	financial	ADJ
hassl-836	222	16	presentation	presentation	NOUN
hassl-836	222	17	disclosed	disclose	VERB
hassl-836	222	18	by	by	ADP
hassl-836	222	19	companies	company	NOUN
hassl-836	222	20	.	.	PUNCT
hassl-836	223	1	this	this	DET
hassl-836	223	2	practice	practice	NOUN
hassl-836	223	3	may	may	AUX
hassl-836	223	4	tarnish	tarnish	VERB
hassl-836	223	5	the	the	DET
hassl-836	223	6	credibility	credibility	NOUN
hassl-836	223	7	of	of	ADP
hassl-836	223	8	accounting	accounting	NOUN
hassl-836	223	9	profession	profession	NOUN
hassl-836	223	10	.	.	PUNCT
hassl-836	224	1	the	the	DET
hassl-836	224	2	motives	motive	NOUN
hassl-836	224	3	of	of	ADP
hassl-836	224	4	most	most	ADJ
hassl-836	224	5	of	of	ADP
hassl-836	224	6	the	the	DET
hassl-836	224	7	business	business	NOUN
hassl-836	224	8	owners	owner	NOUN
hassl-836	224	9	are	be	AUX
hassl-836	224	10	profit	profit	NOUN
hassl-836	224	11	maximization	maximization	NOUN
hassl-836	224	12	and	and	CCONJ
hassl-836	224	13	wealth	wealth	NOUN
hassl-836	224	14	maximization	maximization	NOUN
hassl-836	224	15	.	.	PUNCT
hassl-836	225	1	however	however	ADV
hassl-836	225	2	,	,	PUNCT
hassl-836	225	3	to	to	PART
hassl-836	225	4	maximize	maximize	VERB
hassl-836	225	5	profit	profit	NOUN
hassl-836	225	6	and	and	CCONJ
hassl-836	225	7	wealth	wealth	NOUN
hassl-836	225	8	,	,	PUNCT
hassl-836	225	9	there	there	PRON
hassl-836	225	10	should	should	AUX
hassl-836	225	11	be	be	AUX
hassl-836	225	12	fair	fair	ADJ
hassl-836	225	13	presentation	presentation	NOUN
hassl-836	225	14	of	of	ADP
hassl-836	225	15	the	the	DET
hassl-836	225	16	financial	financial	ADJ
hassl-836	225	17	reports	report	NOUN
hassl-836	225	18	that	that	PRON
hassl-836	225	19	will	will	AUX
hassl-836	225	20	reflect	reflect	VERB
hassl-836	225	21	the	the	DET
hassl-836	225	22	true	true	ADJ
hassl-836	225	23	position	position	NOUN
hassl-836	225	24	of	of	ADP
hassl-836	225	25	the	the	DET
hassl-836	225	26	company	company	NOUN
hassl-836	225	27	’s	’s	PART
hassl-836	225	28	affairs	affair	NOUN
hassl-836	225	29	and	and	CCONJ
hassl-836	225	30	which	which	PRON
hassl-836	225	31	will	will	AUX
hassl-836	225	32	not	not	PART
hassl-836	225	33	mislead	mislead	VERB
hassl-836	225	34	the	the	DET
hassl-836	225	35	stakeholders	stakeholder	NOUN
hassl-836	225	36	in	in	ADP
hassl-836	225	37	taking	take	VERB
hassl-836	225	38	appropriate	appropriate	ADJ
hassl-836	225	39	financial	financial	ADJ
hassl-836	225	40	and	and	CCONJ
hassl-836	225	41	investment	investment	NOUN
hassl-836	225	42	decisions	decision	NOUN
hassl-836	225	43	.	.	PUNCT
hassl-836	226	1	effective	effective	ADJ
hassl-836	226	2	regulation	regulation	NOUN
hassl-836	226	3	of	of	ADP
hassl-836	226	4	financial	financial	ADJ
hassl-836	226	5	reporting	reporting	NOUN
hassl-836	226	6	complement	complement	NOUN
hassl-836	226	7	by	by	ADP
hassl-836	226	8	ethical	ethical	ADJ
hassl-836	226	9	code	code	NOUN
hassl-836	226	10	of	of	ADP
hassl-836	226	11	conduct	conduct	NOUN
hassl-836	226	12	is	be	AUX
hassl-836	226	13	needed	need	VERB
hassl-836	226	14	to	to	PART
hassl-836	226	15	be	be	AUX
hassl-836	226	16	implemented	implement	VERB
hassl-836	226	17	in	in	ADP
hassl-836	226	18	companies	company	NOUN
hassl-836	226	19	to	to	PART
hassl-836	226	20	reduce	reduce	VERB
hassl-836	226	21	unnecessary	unnecessary	ADJ
hassl-836	226	22	creative	creative	ADJ
hassl-836	226	23	accounting	accounting	NOUN
hassl-836	226	24	practices	practice	NOUN
hassl-836	226	25	.	.	PUNCT
hassl-836	227	1	strict	strict	ADJ
hassl-836	227	2	action	action	NOUN
hassl-836	227	3	needs	need	VERB
hassl-836	227	4	to	to	PART
hassl-836	227	5	be	be	AUX
hassl-836	227	6	taken	take	VERB
hassl-836	227	7	to	to	PART
hassl-836	227	8	ensure	ensure	VERB
hassl-836	227	9	companies	company	NOUN
hassl-836	227	10	abide	abide	VERB
hassl-836	227	11	all	all	DET
hassl-836	227	12	accounting	accounting	NOUN
hassl-836	227	13	rules	rule	NOUN
hassl-836	227	14	and	and	CCONJ
hassl-836	227	15	regulations	regulation	NOUN
hassl-836	227	16	.	.	PUNCT
hassl-836	228	1	due	due	ADP
hassl-836	228	2	to	to	ADP
hassl-836	228	3	that	that	PRON
hassl-836	228	4	,	,	PUNCT
hassl-836	228	5	it	it	PRON
hassl-836	228	6	is	be	AUX
hassl-836	228	7	important	important	ADJ
hassl-836	228	8	to	to	ADP
hassl-836	228	9	the	the	DET
hassl-836	228	10	regulatory	regulatory	ADJ
hassl-836	228	11	agencies	agency	NOUN
hassl-836	228	12	in	in	ADP
hassl-836	228	13	malaysia	malaysia	PROPN
hassl-836	228	14	to	to	PART
hassl-836	228	15	clearly	clearly	ADV
hassl-836	228	16	and	and	CCONJ
hassl-836	228	17	specifically	specifically	ADV
hassl-836	228	18	require	require	VERB
hassl-836	228	19	the	the	DET
hassl-836	228	20	company	company	NOUN
hassl-836	228	21	to	to	PART
hassl-836	228	22	exercise	exercise	VERB
hassl-836	228	23	minimum	minimum	ADJ
hassl-836	228	24	judgement	judgement	NOUN
hassl-836	228	25	in	in	ADP
hassl-836	228	26	accounting	accounting	NOUN
hassl-836	228	27	treatment	treatment	NOUN
hassl-836	228	28	of	of	ADP
hassl-836	228	29	transaction	transaction	NOUN
hassl-836	228	30	that	that	PRON
hassl-836	228	31	need	need	VERB
hassl-836	228	32	to	to	PART
hassl-836	228	33	be	be	AUX
hassl-836	228	34	recorded	record	VERB
hassl-836	228	35	in	in	ADP
hassl-836	228	36	financial	financial	ADJ
hassl-836	228	37	statements	statement	NOUN
hassl-836	228	38	.	.	PUNCT
hassl-836	229	1	the	the	DET
hassl-836	229	2	management	management	NOUN
hassl-836	229	3	should	should	AUX
hassl-836	229	4	display	display	VERB
hassl-836	229	5	adequate	adequate	ADJ
hassl-836	229	6	action	action	NOUN
hassl-836	229	7	in	in	ADP
hassl-836	229	8	managing	manage	VERB
hassl-836	229	9	the	the	DET
hassl-836	229	10	company	company	NOUN
hassl-836	229	11	to	to	PART
hassl-836	229	12	embrace	embrace	VERB
hassl-836	229	13	the	the	DET
hassl-836	229	14	role	role	NOUN
hassl-836	229	15	of	of	ADP
hassl-836	229	16	agent	agent	NOUN
hassl-836	229	17	as	as	ADP
hassl-836	229	18	custodian	custodian	NOUN
hassl-836	229	19	of	of	ADP
hassl-836	229	20	the	the	DET
hassl-836	229	21	firm‘s	firm‘s	PROPN
hassl-836	229	22	assets	asset	NOUN
hassl-836	229	23	.	.	PUNCT
hassl-836	230	1	this	this	PRON
hassl-836	230	2	is	be	AUX
hassl-836	230	3	to	to	PART
hassl-836	230	4	ensure	ensure	VERB
hassl-836	230	5	the	the	DET
hassl-836	230	6	company	company	NOUN
hassl-836	230	7	is	be	AUX
hassl-836	230	8	heading	head	VERB
hassl-836	230	9	to	to	ADP
hassl-836	230	10	the	the	DET
hassl-836	230	11	same	same	ADJ
hassl-836	230	12	direction	direction	NOUN
hassl-836	230	13	humanities	humanity	NOUN
hassl-836	230	14	and	and	CCONJ
hassl-836	230	15	social	social	ADJ
hassl-836	230	16	sciences	science	NOUN
hassl-836	230	17	letters	letter	NOUN
hassl-836	230	18	,	,	PUNCT
hassl-836	230	19	2020	2020	NUM
hassl-836	230	20	,	,	PUNCT
hassl-836	230	21	8(1	8(1	NOUN
hassl-836	230	22	):	):	PUNCT
hassl-836	230	23	12	12	NUM
hassl-836	230	24	-	-	SYM
hassl-836	230	25	22	22	NUM
hassl-836	230	26	20	20	NUM
hassl-836	230	27	©	©	PROPN
hassl-836	230	28	2020	2020	NUM
hassl-836	230	29	conscientia	conscientia	PROPN
hassl-836	230	30	beam	beam	PROPN
hassl-836	230	31	.	.	PUNCT
hassl-836	231	1	all	all	DET
hassl-836	231	2	rights	right	NOUN
hassl-836	231	3	reserved	reserve	VERB
hassl-836	231	4	.	.	PUNCT
hassl-836	232	1	expected	expect	VERB
hassl-836	232	2	by	by	ADP
hassl-836	232	3	the	the	DET
hassl-836	232	4	stakeholders	stakeholder	NOUN
hassl-836	232	5	and	and	CCONJ
hassl-836	232	6	owners	owner	NOUN
hassl-836	232	7	.	.	PUNCT
hassl-836	233	1	these	these	PRON
hassl-836	233	2	can	can	AUX
hassl-836	233	3	bring	bring	VERB
hassl-836	233	4	financial	financial	ADJ
hassl-836	233	5	success	success	NOUN
hassl-836	233	6	together	together	ADV
hassl-836	233	7	with	with	ADP
hassl-836	233	8	practicing	practice	VERB
hassl-836	233	9	appropriate	appropriate	ADJ
hassl-836	233	10	tax	tax	NOUN
hassl-836	233	11	avoidance	avoidance	NOUN
hassl-836	233	12	and	and	CCONJ
hassl-836	233	13	income	income	NOUN
hassl-836	233	14	smoothing	smoothing	NOUN
hassl-836	233	15	that	that	PRON
hassl-836	233	16	is	be	AUX
hassl-836	233	17	not	not	PART
hassl-836	233	18	against	against	ADP
hassl-836	233	19	the	the	DET
hassl-836	233	20	legal	legal	ADJ
hassl-836	233	21	requirement	requirement	NOUN
hassl-836	233	22	.	.	PUNCT
hassl-836	234	1	same	same	ADJ
hassl-836	234	2	goes	go	VERB
hassl-836	234	3	with	with	ADP
hassl-836	234	4	income	income	NOUN
hassl-836	234	5	smoothing	smoothing	NOUN
hassl-836	234	6	,	,	PUNCT
hassl-836	234	7	as	as	SCONJ
hassl-836	234	8	the	the	DET
hassl-836	234	9	management	management	NOUN
hassl-836	234	10	utilising	utilise	VERB
hassl-836	234	11	their	their	PRON
hassl-836	234	12	earnings	earning	NOUN
hassl-836	234	13	during	during	ADP
hassl-836	234	14	the	the	DET
hassl-836	234	15	bad	bad	ADJ
hassl-836	234	16	period	period	NOUN
hassl-836	234	17	to	to	PART
hassl-836	234	18	impress	impress	VERB
hassl-836	234	19	the	the	DET
hassl-836	234	20	company	company	NOUN
hassl-836	234	21	performance	performance	NOUN
hassl-836	234	22	.	.	PUNCT
hassl-836	235	1	this	this	DET
hassl-836	235	2	study	study	NOUN
hassl-836	235	3	could	could	AUX
hassl-836	235	4	benefit	benefit	VERB
hassl-836	235	5	few	few	ADJ
hassl-836	235	6	parties	party	NOUN
hassl-836	235	7	such	such	ADJ
hassl-836	235	8	as	as	ADP
hassl-836	235	9	for	for	ADP
hassl-836	235	10	the	the	DET
hassl-836	235	11	policy	policy	NOUN
hassl-836	235	12	maker	maker	NOUN
hassl-836	235	13	in	in	ADP
hassl-836	235	14	order	order	NOUN
hassl-836	235	15	to	to	PART
hassl-836	235	16	identify	identify	VERB
hassl-836	235	17	the	the	DET
hassl-836	235	18	key	key	ADJ
hassl-836	235	19	area	area	NOUN
hassl-836	235	20	of	of	ADP
hassl-836	235	21	their	their	PRON
hassl-836	235	22	problems	problem	NOUN
hassl-836	235	23	or	or	CCONJ
hassl-836	235	24	issues	issue	NOUN
hassl-836	235	25	to	to	PART
hassl-836	235	26	amend	amend	VERB
hassl-836	235	27	or	or	CCONJ
hassl-836	235	28	implement	implement	VERB
hassl-836	235	29	the	the	DET
hassl-836	235	30	current	current	ADJ
hassl-836	235	31	policy	policy	NOUN
hassl-836	235	32	.	.	PUNCT
hassl-836	236	1	accounting	accounting	NOUN
hassl-836	236	2	standards	standard	NOUN
hassl-836	236	3	and	and	CCONJ
hassl-836	236	4	policy	policy	NOUN
hassl-836	236	5	may	may	AUX
hassl-836	236	6	not	not	PART
hassl-836	236	7	cover	cover	VERB
hassl-836	236	8	every	every	DET
hassl-836	236	9	aspect	aspect	NOUN
hassl-836	236	10	of	of	ADP
hassl-836	236	11	business	business	NOUN
hassl-836	236	12	transactions	transaction	NOUN
hassl-836	236	13	and	and	CCONJ
hassl-836	236	14	these	these	PRON
hassl-836	236	15	should	should	AUX
hassl-836	236	16	not	not	PART
hassl-836	236	17	be	be	AUX
hassl-836	236	18	reasons	reason	NOUN
hassl-836	236	19	of	of	ADP
hassl-836	236	20	companies	company	NOUN
hassl-836	236	21	exploiting	exploit	VERB
hassl-836	236	22	the	the	DET
hassl-836	236	23	loopholes	loophole	NOUN
hassl-836	236	24	in	in	ADP
hassl-836	236	25	the	the	DET
hassl-836	236	26	standards	standard	NOUN
hassl-836	236	27	.	.	PUNCT
hassl-836	237	1	any	any	DET
hassl-836	237	2	issues	issue	NOUN
hassl-836	237	3	in	in	ADP
hassl-836	237	4	the	the	DET
hassl-836	237	5	current	current	ADJ
hassl-836	237	6	standard	standard	NOUN
hassl-836	237	7	should	should	AUX
hassl-836	237	8	be	be	AUX
hassl-836	237	9	academically	academically	ADV
hassl-836	237	10	discussed	discuss	VERB
hassl-836	237	11	and	and	CCONJ
hassl-836	237	12	challenged	challenge	VERB
hassl-836	237	13	to	to	PART
hassl-836	237	14	provide	provide	VERB
hassl-836	237	15	an	an	DET
hassl-836	237	16	avenue	avenue	NOUN
hassl-836	237	17	for	for	ADP
hassl-836	237	18	policy	policy	NOUN
hassl-836	237	19	makers	maker	NOUN
hassl-836	237	20	and	and	CCONJ
hassl-836	237	21	standard	standard	ADJ
hassl-836	237	22	setters	setter	NOUN
hassl-836	237	23	to	to	PART
hassl-836	237	24	make	make	VERB
hassl-836	237	25	improvement	improvement	NOUN
hassl-836	237	26	and	and	CCONJ
hassl-836	237	27	suggestions	suggestion	NOUN
hassl-836	237	28	where	where	SCONJ
hassl-836	237	29	necessary	necessary	ADJ
hassl-836	237	30	.	.	PUNCT
hassl-836	238	1	subsequently	subsequently	ADV
hassl-836	238	2	,	,	PUNCT
hassl-836	238	3	policy	policy	NOUN
hassl-836	238	4	makers	maker	NOUN
hassl-836	238	5	need	need	VERB
hassl-836	238	6	to	to	PART
hassl-836	238	7	responsively	responsively	ADV
hassl-836	238	8	react	react	VERB
hassl-836	238	9	on	on	ADP
hassl-836	238	10	any	any	DET
hassl-836	238	11	issues	issue	NOUN
hassl-836	238	12	and	and	CCONJ
hassl-836	238	13	provides	provide	VERB
hassl-836	238	14	specific	specific	ADJ
hassl-836	238	15	guideline	guideline	NOUN
hassl-836	238	16	for	for	ADP
hassl-836	238	17	the	the	DET
hassl-836	238	18	companies	company	NOUN
hassl-836	238	19	in	in	ADP
hassl-836	238	20	applying	apply	VERB
hassl-836	238	21	certain	certain	ADJ
hassl-836	238	22	judgment	judgment	NOUN
hassl-836	238	23	by	by	ADP
hassl-836	238	24	referring	refer	VERB
hassl-836	238	25	to	to	ADP
hassl-836	238	26	the	the	DET
hassl-836	238	27	accounting	accounting	NOUN
hassl-836	238	28	standard	standard	NOUN
hassl-836	238	29	.	.	PUNCT
hassl-836	239	1	this	this	PRON
hassl-836	239	2	can	can	AUX
hassl-836	239	3	reduce	reduce	VERB
hassl-836	239	4	the	the	DET
hassl-836	239	5	negative	negative	ADJ
hassl-836	239	6	impact	impact	NOUN
hassl-836	239	7	to	to	ADP
hassl-836	239	8	the	the	DET
hassl-836	239	9	company	company	NOUN
hassl-836	239	10	when	when	SCONJ
hassl-836	239	11	implement	implement	VERB
hassl-836	239	12	the	the	DET
hassl-836	239	13	creative	creative	ADJ
hassl-836	239	14	accounting	accounting	NOUN
hassl-836	239	15	.	.	PUNCT
hassl-836	240	1	companies	company	NOUN
hassl-836	240	2	can	can	AUX
hassl-836	240	3	use	use	VERB
hassl-836	240	4	the	the	DET
hassl-836	240	5	result	result	NOUN
hassl-836	240	6	of	of	ADP
hassl-836	240	7	this	this	DET
hassl-836	240	8	study	study	NOUN
hassl-836	240	9	to	to	PART
hassl-836	240	10	identify	identify	VERB
hassl-836	240	11	the	the	DET
hassl-836	240	12	areas	area	NOUN
hassl-836	240	13	of	of	ADP
hassl-836	240	14	issues	issue	NOUN
hassl-836	240	15	to	to	PART
hassl-836	240	16	be	be	AUX
hassl-836	240	17	focussed	focusse	VERB
hassl-836	240	18	in	in	ADP
hassl-836	240	19	order	order	NOUN
hassl-836	240	20	to	to	PART
hassl-836	240	21	improve	improve	VERB
hassl-836	240	22	company	company	NOUN
hassl-836	240	23	performance	performance	NOUN
hassl-836	240	24	.	.	PUNCT
hassl-836	241	1	positive	positive	ADJ
hassl-836	241	2	company	company	NOUN
hassl-836	241	3	performance	performance	NOUN
hassl-836	241	4	can	can	AUX
hassl-836	241	5	restore	restore	VERB
hassl-836	241	6	the	the	DET
hassl-836	241	7	public	public	NOUN
hassl-836	241	8	confident	confident	ADJ
hassl-836	241	9	towards	towards	ADP
hassl-836	241	10	the	the	DET
hassl-836	241	11	company	company	NOUN
hassl-836	241	12	.	.	PUNCT
hassl-836	242	1	besides	besides	SCONJ
hassl-836	242	2	that	that	PRON
hassl-836	242	3	,	,	PUNCT
hassl-836	242	4	practitioners	practitioner	NOUN
hassl-836	242	5	can	can	AUX
hassl-836	242	6	use	use	VERB
hassl-836	242	7	the	the	DET
hassl-836	242	8	results	result	NOUN
hassl-836	242	9	to	to	PART
hassl-836	242	10	identify	identify	VERB
hassl-836	242	11	which	which	DET
hassl-836	242	12	creative	creative	ADJ
hassl-836	242	13	accounting	accounting	NOUN
hassl-836	242	14	practices	practice	NOUN
hassl-836	242	15	have	have	VERB
hassl-836	242	16	influence	influence	NOUN
hassl-836	242	17	and	and	CCONJ
hassl-836	242	18	mostly	mostly	ADV
hassl-836	242	19	use	use	NOUN
hassl-836	242	20	by	by	ADP
hassl-836	242	21	company	company	NOUN
hassl-836	242	22	in	in	ADP
hassl-836	242	23	malaysia	malaysia	PROPN
hassl-836	242	24	.	.	PUNCT
hassl-836	243	1	creative	creative	ADJ
hassl-836	243	2	accounting	accounting	NOUN
hassl-836	243	3	was	be	AUX
hassl-836	243	4	developed	develop	VERB
hassl-836	243	5	for	for	ADP
hassl-836	243	6	solving	solve	VERB
hassl-836	243	7	an	an	DET
hassl-836	243	8	accounting	accounting	NOUN
hassl-836	243	9	issue	issue	NOUN
hassl-836	243	10	,	,	PUNCT
hassl-836	243	11	where	where	SCONJ
hassl-836	243	12	each	each	PRON
hassl-836	243	13	has	have	VERB
hassl-836	243	14	a	a	DET
hassl-836	243	15	different	different	ADJ
hassl-836	243	16	effect	effect	NOUN
hassl-836	243	17	on	on	ADP
hassl-836	243	18	company	company	NOUN
hassl-836	243	19	performance	performance	NOUN
hassl-836	243	20	and	and	CCONJ
hassl-836	243	21	position	position	NOUN
hassl-836	243	22	.	.	PUNCT
hassl-836	244	1	therefore	therefore	ADV
hassl-836	244	2	,	,	PUNCT
hassl-836	244	3	in	in	ADP
hassl-836	244	4	order	order	NOUN
hassl-836	244	5	to	to	PART
hassl-836	244	6	find	find	VERB
hassl-836	244	7	a	a	DET
hassl-836	244	8	solution	solution	NOUN
hassl-836	244	9	for	for	ADP
hassl-836	244	10	accounting	accounting	NOUN
hassl-836	244	11	issues	issue	NOUN
hassl-836	244	12	,	,	PUNCT
hassl-836	244	13	the	the	DET
hassl-836	244	14	practitioners	practitioner	NOUN
hassl-836	244	15	must	must	AUX
hassl-836	244	16	implement	implement	VERB
hassl-836	244	17	the	the	DET
hassl-836	244	18	ethical	ethical	ADJ
hassl-836	244	19	behaviour	behaviour	NOUN
hassl-836	244	20	;	;	PUNCT
hassl-836	244	21	follow	follow	VERB
hassl-836	244	22	rules	rule	NOUN
hassl-836	244	23	and	and	CCONJ
hassl-836	244	24	regulation	regulation	NOUN
hassl-836	244	25	to	to	PART
hassl-836	244	26	present	present	VERB
hassl-836	244	27	the	the	DET
hassl-836	244	28	reliability	reliability	NOUN
hassl-836	244	29	of	of	ADP
hassl-836	244	30	financial	financial	ADJ
hassl-836	244	31	reporting	reporting	NOUN
hassl-836	244	32	.	.	PUNCT
hassl-836	245	1	this	this	DET
hassl-836	245	2	study	study	NOUN
hassl-836	245	3	is	be	AUX
hassl-836	245	4	without	without	ADP
hassl-836	245	5	its	its	PRON
hassl-836	245	6	limitations	limitation	NOUN
hassl-836	245	7	.	.	PUNCT
hassl-836	246	1	firstly	firstly	ADV
hassl-836	246	2	,	,	PUNCT
hassl-836	246	3	the	the	DET
hassl-836	246	4	explanatory	explanatory	ADJ
hassl-836	246	5	model	model	NOUN
hassl-836	246	6	is	be	AUX
hassl-836	246	7	between	between	ADP
hassl-836	246	8	20.5	20.5	NUM
hassl-836	246	9	percent	percent	NOUN
hassl-836	246	10	and	and	CCONJ
hassl-836	246	11	48	48	NUM
hassl-836	246	12	percent	percent	NOUN
hassl-836	246	13	of	of	ADP
hassl-836	246	14	the	the	DET
hassl-836	246	15	variance	variance	NOUN
hassl-836	246	16	that	that	PRON
hassl-836	246	17	reflects	reflect	VERB
hassl-836	246	18	numbers	number	NOUN
hassl-836	246	19	of	of	ADP
hassl-836	246	20	variables	variable	NOUN
hassl-836	246	21	were	be	AUX
hassl-836	246	22	left	leave	VERB
hassl-836	246	23	out	out	ADP
hassl-836	246	24	.	.	PUNCT
hassl-836	247	1	more	more	ADJ
hassl-836	247	2	variables	variable	NOUN
hassl-836	247	3	can	can	AUX
hassl-836	247	4	be	be	AUX
hassl-836	247	5	included	include	VERB
hassl-836	247	6	in	in	ADP
hassl-836	247	7	the	the	DET
hassl-836	247	8	model	model	NOUN
hassl-836	247	9	to	to	PART
hassl-836	247	10	enhance	enhance	VERB
hassl-836	247	11	the	the	DET
hassl-836	247	12	explanatory	explanatory	ADJ
hassl-836	247	13	power	power	NOUN
hassl-836	247	14	of	of	ADP
hassl-836	247	15	the	the	DET
hassl-836	247	16	model	model	NOUN
hassl-836	247	17	.	.	PUNCT
hassl-836	248	1	secondly	secondly	ADV
hassl-836	248	2	,	,	PUNCT
hassl-836	248	3	this	this	DET
hassl-836	248	4	study	study	NOUN
hassl-836	248	5	covered	cover	VERB
hassl-836	248	6	a	a	DET
hassl-836	248	7	period	period	NOUN
hassl-836	248	8	of	of	ADP
hassl-836	248	9	only	only	ADV
hassl-836	248	10	one	one	NUM
hassl-836	248	11	year	year	NOUN
hassl-836	248	12	,	,	PUNCT
hassl-836	248	13	even	even	ADV
hassl-836	248	14	though	though	SCONJ
hassl-836	248	15	the	the	DET
hassl-836	248	16	sample	sample	NOUN
hassl-836	248	17	data	datum	NOUN
hassl-836	248	18	are	be	AUX
hassl-836	248	19	large	large	ADJ
hassl-836	248	20	.	.	PUNCT
hassl-836	249	1	future	future	ADJ
hassl-836	249	2	studies	study	NOUN
hassl-836	249	3	could	could	AUX
hassl-836	249	4	be	be	AUX
hassl-836	249	5	conducted	conduct	VERB
hassl-836	249	6	to	to	PART
hassl-836	249	7	cover	cover	VERB
hassl-836	249	8	more	more	ADJ
hassl-836	249	9	periods	period	NOUN
hassl-836	249	10	of	of	ADP
hassl-836	249	11	time	time	NOUN
hassl-836	249	12	on	on	ADP
hassl-836	249	13	the	the	DET
hassl-836	249	14	basis	basis	NOUN
hassl-836	249	15	that	that	SCONJ
hassl-836	249	16	tax	tax	NOUN
hassl-836	249	17	avoidance	avoidance	NOUN
hassl-836	249	18	,	,	PUNCT
hassl-836	249	19	income	income	NOUN
hassl-836	249	20	smoothing	smoothing	NOUN
hassl-836	249	21	,	,	PUNCT
hassl-836	249	22	and	and	CCONJ
hassl-836	249	23	financial	financial	ADJ
hassl-836	249	24	performance	performance	NOUN
hassl-836	249	25	could	could	AUX
hassl-836	249	26	happen	happen	VERB
hassl-836	249	27	for	for	ADP
hassl-836	249	28	a	a	DET
hassl-836	249	29	considerably	considerably	ADV
hassl-836	249	30	length	length	NOUN
hassl-836	249	31	of	of	ADP
hassl-836	249	32	time	time	NOUN
hassl-836	249	33	.	.	PUNCT
hassl-836	250	1	in	in	ADP
hassl-836	250	2	addition	addition	NOUN
hassl-836	250	3	,	,	PUNCT
hassl-836	250	4	to	to	PART
hassl-836	250	5	obtain	obtain	VERB
hassl-836	250	6	a	a	DET
hassl-836	250	7	reliability	reliability	NOUN
hassl-836	250	8	of	of	ADP
hassl-836	250	9	data	datum	NOUN
hassl-836	250	10	,	,	PUNCT
hassl-836	250	11	it	it	PRON
hassl-836	250	12	is	be	AUX
hassl-836	250	13	suggested	suggest	VERB
hassl-836	250	14	to	to	PART
hassl-836	250	15	examine	examine	VERB
hassl-836	250	16	for	for	ADP
hassl-836	250	17	several	several	ADJ
hassl-836	250	18	year	year	NOUN
hassl-836	250	19	.	.	PUNCT
hassl-836	251	1	finally	finally	ADV
hassl-836	251	2	,	,	PUNCT
hassl-836	251	3	this	this	DET
hassl-836	251	4	study	study	NOUN
hassl-836	251	5	is	be	AUX
hassl-836	251	6	not	not	PART
hassl-836	251	7	focusing	focus	VERB
hassl-836	251	8	on	on	ADP
hassl-836	251	9	the	the	DET
hassl-836	251	10	detail	detail	NOUN
hassl-836	251	11	specification	specification	NOUN
hassl-836	251	12	of	of	ADP
hassl-836	251	13	creative	creative	ADJ
hassl-836	251	14	accounting	accounting	NOUN
hassl-836	251	15	technique	technique	NOUN
hassl-836	251	16	such	such	ADJ
hassl-836	251	17	as	as	ADP
hassl-836	251	18	characteristics	characteristic	NOUN
hassl-836	251	19	,	,	PUNCT
hassl-836	251	20	motives	motive	NOUN
hassl-836	251	21	and	and	CCONJ
hassl-836	251	22	others	other	NOUN
hassl-836	251	23	.	.	PUNCT
hassl-836	252	1	therefore	therefore	ADV
hassl-836	252	2	,	,	PUNCT
hassl-836	252	3	it	it	PRON
hassl-836	252	4	is	be	AUX
hassl-836	252	5	difficult	difficult	ADJ
hassl-836	252	6	to	to	PART
hassl-836	252	7	clearly	clearly	ADV
hassl-836	252	8	clarify	clarify	VERB
hassl-836	252	9	whether	whether	SCONJ
hassl-836	252	10	the	the	DET
hassl-836	252	11	implementation	implementation	NOUN
hassl-836	252	12	of	of	ADP
hassl-836	252	13	creative	creative	ADJ
hassl-836	252	14	accounting	accounting	NOUN
hassl-836	252	15	practices	practice	NOUN
hassl-836	252	16	may	may	AUX
hassl-836	252	17	result	result	VERB
hassl-836	252	18	a	a	DET
hassl-836	252	19	bad	bad	ADJ
hassl-836	252	20	or	or	CCONJ
hassl-836	252	21	good	good	ADJ
hassl-836	252	22	company	company	NOUN
hassl-836	252	23	performance	performance	NOUN
hassl-836	252	24	.	.	PUNCT
hassl-836	253	1	for	for	ADP
hassl-836	253	2	further	further	ADJ
hassl-836	253	3	avenue	avenue	NOUN
hassl-836	253	4	,	,	PUNCT
hassl-836	253	5	this	this	DET
hassl-836	253	6	study	study	NOUN
hassl-836	253	7	suggests	suggest	VERB
hassl-836	253	8	that	that	SCONJ
hassl-836	253	9	future	future	ADJ
hassl-836	253	10	studies	study	NOUN
hassl-836	253	11	to	to	PART
hassl-836	253	12	carry	carry	VERB
hassl-836	253	13	out	out	ADP
hassl-836	253	14	similar	similar	ADJ
hassl-836	253	15	tests	test	NOUN
hassl-836	253	16	for	for	ADP
hassl-836	253	17	a	a	DET
hassl-836	253	18	longer	long	ADJ
hassl-836	253	19	time	time	NOUN
hassl-836	253	20	period	period	NOUN
hassl-836	253	21	.	.	PUNCT
hassl-836	254	1	this	this	PRON
hassl-836	254	2	will	will	AUX
hassl-836	254	3	help	help	VERB
hassl-836	254	4	in	in	ADP
hassl-836	254	5	more	more	ADJ
hassl-836	254	6	details	detail	NOUN
hassl-836	254	7	in	in	ADP
hassl-836	254	8	observing	observe	VERB
hassl-836	254	9	the	the	DET
hassl-836	254	10	companies	company	NOUN
hassl-836	254	11	and	and	CCONJ
hassl-836	254	12	the	the	DET
hassl-836	254	13	relationships	relationship	NOUN
hassl-836	254	14	between	between	ADP
hassl-836	254	15	variables	variable	NOUN
hassl-836	254	16	.	.	PUNCT
hassl-836	255	1	funding	funding	NOUN
hassl-836	255	2	:	:	PUNCT
hassl-836	255	3	we	we	PRON
hassl-836	255	4	wish	wish	VERB
hassl-836	255	5	to	to	PART
hassl-836	255	6	thank	thank	VERB
hassl-836	255	7	the	the	DET
hassl-836	255	8	institute	institute	NOUN
hassl-836	255	9	of	of	ADP
hassl-836	255	10	quality	quality	NOUN
hassl-836	255	11	and	and	CCONJ
hassl-836	255	12	knowledge	knowledge	NOUN
hassl-836	255	13	advancement	advancement	NOUN
hassl-836	255	14	and	and	CCONJ
hassl-836	255	15	the	the	DET
hassl-836	255	16	institute	institute	PROPN
hassl-836	255	17	of	of	ADP
hassl-836	255	18	research	research	NOUN
hassl-836	255	19	management	management	NOUN
hassl-836	255	20	and	and	CCONJ
hassl-836	255	21	innovation	innovation	NOUN
hassl-836	255	22	of	of	ADP
hassl-836	255	23	universiti	universiti	PROPN
hassl-836	255	24	teknologi	teknologi	PROPN
hassl-836	255	25	mara	mara	PROPN
hassl-836	255	26	,	,	PUNCT
hassl-836	255	27	malaysia	malaysia	PROPN
hassl-836	255	28	for	for	ADP
hassl-836	255	29	their	their	PRON
hassl-836	255	30	support	support	NOUN
hassl-836	255	31	and	and	CCONJ
hassl-836	255	32	funding	funding	NOUN
hassl-836	255	33	.	.	PUNCT
hassl-836	256	1	competing	compete	VERB
hassl-836	256	2	interests	interest	NOUN
hassl-836	256	3	:	:	PUNCT
hassl-836	256	4	the	the	DET
hassl-836	256	5	authors	author	NOUN
hassl-836	256	6	declare	declare	VERB
hassl-836	256	7	that	that	SCONJ
hassl-836	256	8	they	they	PRON
hassl-836	256	9	have	have	VERB
hassl-836	256	10	no	no	DET
hassl-836	256	11	competing	compete	VERB
hassl-836	256	12	interests	interest	NOUN
hassl-836	256	13	.	.	PUNCT
hassl-836	257	1	acknowledgement	acknowledgement	NOUN
hassl-836	257	2	:	:	PUNCT
hassl-836	257	3	all	all	DET
hassl-836	257	4	authors	author	NOUN
hassl-836	257	5	contributed	contribute	VERB
hassl-836	257	6	equally	equally	ADV
hassl-836	257	7	to	to	ADP
hassl-836	257	8	the	the	DET
hassl-836	257	9	conception	conception	NOUN
hassl-836	257	10	and	and	CCONJ
hassl-836	257	11	design	design	NOUN
hassl-836	257	12	of	of	ADP
hassl-836	257	13	the	the	DET
hassl-836	257	14	study	study	NOUN
hassl-836	257	15	.	.	PUNCT
hassl-836	258	1	references	reference	NOUN
hassl-836	258	2	adebisi	adebisi	VERB
hassl-836	258	3	,	,	PUNCT
hassl-836	258	4	j.	j.	PROPN
hassl-836	258	5	and	and	CCONJ
hassl-836	258	6	d.o	d.o	PROPN
hassl-836	258	7	.	.	PROPN
hassl-836	258	8	gbegi	gbegi	PROPN
hassl-836	258	9	,	,	PUNCT
hassl-836	258	10	2013	2013	NUM
hassl-836	258	11	.	.	PUNCT
hassl-836	259	1	effect	effect	NOUN
hassl-836	259	2	of	of	ADP
hassl-836	259	3	tax	tax	NOUN
hassl-836	259	4	avoidance	avoidance	NOUN
hassl-836	259	5	and	and	CCONJ
hassl-836	259	6	tax	tax	NOUN
hassl-836	259	7	evasion	evasion	NOUN
hassl-836	259	8	on	on	ADP
hassl-836	259	9	personal	personal	ADJ
hassl-836	259	10	income	income	NOUN
hassl-836	259	11	tax	tax	NOUN
hassl-836	259	12	administration	administration	NOUN
hassl-836	259	13	in	in	ADP
hassl-836	259	14	nigeria	nigeria	PROPN
hassl-836	259	15	.	.	PUNCT
hassl-836	260	1	american	american	PROPN
hassl-836	260	2	journal	journal	PROPN
hassl-836	260	3	of	of	ADP
hassl-836	260	4	humanities	humanity	NOUN
hassl-836	260	5	and	and	CCONJ
hassl-836	260	6	social	social	ADJ
hassl-836	260	7	sciences	science	NOUN
hassl-836	260	8	,	,	PUNCT
hassl-836	260	9	1(3	1(3	NUM
hassl-836	260	10	):	):	PUNCT
hassl-836	260	11	125-134.available	125-134.available	NUM
hassl-836	260	12	at	at	ADP
hassl-836	260	13	:	:	PUNCT
hassl-836	260	14	https://doi.org/10.11634/232907811301328	https://doi.org/10.11634/232907811301328	NOUN
hassl-836	260	15	.	.	PUNCT
hassl-836	261	1	alexandri	alexandri	PROPN
hassl-836	261	2	,	,	PUNCT
hassl-836	261	3	m.b	m.b	PROPN
hassl-836	261	4	.	.	PROPN
hassl-836	261	5	and	and	CCONJ
hassl-836	261	6	w.k	w.k	PROPN
hassl-836	261	7	.	.	PROPN
hassl-836	261	8	anjani	anjani	PROPN
hassl-836	261	9	,	,	PUNCT
hassl-836	261	10	2014	2014	NUM
hassl-836	261	11	.	.	PUNCT
hassl-836	262	1	income	income	NOUN
hassl-836	262	2	smoothing	smoothing	NOUN
hassl-836	262	3	:	:	PUNCT
hassl-836	262	4	impact	impact	NOUN
hassl-836	262	5	factors	factor	NOUN
hassl-836	262	6	,	,	PUNCT
hassl-836	262	7	evidence	evidence	NOUN
hassl-836	262	8	in	in	ADP
hassl-836	262	9	indonesia	indonesia	PROPN
hassl-836	262	10	.	.	PUNCT
hassl-836	263	1	international	international	ADJ
hassl-836	263	2	journal	journal	PROPN
hassl-836	263	3	of	of	ADP
hassl-836	263	4	small	small	ADJ
hassl-836	263	5	business	business	NOUN
hassl-836	263	6	and	and	CCONJ
hassl-836	263	7	entrepreneurship	entrepreneurship	NOUN
hassl-836	263	8	research	research	NOUN
hassl-836	263	9	,	,	PUNCT
hassl-836	263	10	3(1	3(1	NUM
hassl-836	263	11	):	):	PUNCT
hassl-836	263	12	21	21	NUM
hassl-836	263	13	-	-	SYM
hassl-836	263	14	27	27	NUM
hassl-836	263	15	.	.	PUNCT
hassl-836	264	1	aliabadi	aliabadi	PROPN
hassl-836	264	2	,	,	PUNCT
hassl-836	264	3	s.	s.	PROPN
hassl-836	264	4	,	,	PUNCT
hassl-836	264	5	a.	a.	NOUN
hassl-836	264	6	dorestani	dorestani	NOUN
hassl-836	264	7	and	and	CCONJ
hassl-836	264	8	n.	n.	PROPN
hassl-836	264	9	balsara	balsara	PROPN
hassl-836	264	10	,	,	PUNCT
hassl-836	264	11	2013	2013	NUM
hassl-836	264	12	.	.	PUNCT
hassl-836	265	1	the	the	DET
hassl-836	265	2	most	most	ADV
hassl-836	265	3	value	value	NOUN
hassl-836	265	4	relevant	relevant	ADJ
hassl-836	265	5	accounting	accounting	NOUN
hassl-836	265	6	performance	performance	NOUN
hassl-836	265	7	measure	measure	NOUN
hassl-836	265	8	by	by	ADP
hassl-836	265	9	industry	industry	NOUN
hassl-836	265	10	.	.	PUNCT
hassl-836	266	1	journal	journal	PROPN
hassl-836	266	2	of	of	ADP
hassl-836	266	3	accounting	accounting	NOUN
hassl-836	266	4	and	and	CCONJ
hassl-836	266	5	finance	finance	NOUN
hassl-836	266	6	,	,	PUNCT
hassl-836	266	7	13(1	13(1	NUM
hassl-836	266	8	):	):	PUNCT
hassl-836	266	9	22	22	NUM
hassl-836	266	10	-	-	SYM
hassl-836	266	11	34	34	NUM
hassl-836	266	12	.	.	PUNCT
hassl-836	267	1	amat	amat	PROPN
hassl-836	267	2	,	,	PUNCT
hassl-836	267	3	o.	o.	PROPN
hassl-836	267	4	and	and	CCONJ
hassl-836	267	5	c.	c.	PROPN
hassl-836	267	6	gowthorpe	gowthorpe	PROPN
hassl-836	267	7	,	,	PUNCT
hassl-836	267	8	2004	2004	NUM
hassl-836	267	9	.	.	PUNCT
hassl-836	268	1	creative	creative	ADJ
hassl-836	268	2	accounting	accounting	NOUN
hassl-836	268	3	:	:	PUNCT
hassl-836	268	4	nature	nature	NOUN
hassl-836	268	5	,	,	PUNCT
hassl-836	268	6	incidence	incidence	NOUN
hassl-836	268	7	and	and	CCONJ
hassl-836	268	8	ethical	ethical	ADJ
hassl-836	268	9	issues	issue	NOUN
hassl-836	268	10	(	(	PUNCT
hassl-836	268	11	no	no	INTJ
hassl-836	268	12	.	.	NOUN
hassl-836	268	13	749	749	NUM
hassl-836	268	14	)	)	PUNCT
hassl-836	268	15	.	.	PUNCT
hassl-836	269	1	humanities	humanity	NOUN
hassl-836	269	2	and	and	CCONJ
hassl-836	269	3	social	social	ADJ
hassl-836	269	4	sciences	science	NOUN
hassl-836	269	5	letters	letter	NOUN
hassl-836	269	6	,	,	PUNCT
hassl-836	269	7	2020	2020	NUM
hassl-836	269	8	,	,	PUNCT
hassl-836	269	9	8(1	8(1	NOUN
hassl-836	269	10	):	):	PUNCT
hassl-836	269	11	12	12	NUM
hassl-836	269	12	-	-	SYM
hassl-836	269	13	22	22	NUM
hassl-836	269	14	21	21	NUM
hassl-836	269	15	©	©	PROPN
hassl-836	269	16	2020	2020	NUM
hassl-836	269	17	conscientia	conscientia	PROPN
hassl-836	269	18	beam	beam	PROPN
hassl-836	269	19	.	.	PUNCT
hassl-836	270	1	all	all	DET
hassl-836	270	2	rights	right	NOUN
hassl-836	270	3	reserved	reserve	VERB
hassl-836	270	4	.	.	PUNCT
hassl-836	271	1	atik	atik	PROPN
hassl-836	271	2	,	,	PUNCT
hassl-836	271	3	a.	a.	NOUN
hassl-836	271	4	,	,	PUNCT
hassl-836	271	5	2009	2009	NUM
hassl-836	271	6	.	.	PUNCT
hassl-836	272	1	detecting	detect	VERB
hassl-836	272	2	income	income	NOUN
hassl-836	272	3	-	-	PUNCT
hassl-836	272	4	smoothing	smooth	VERB
hassl-836	272	5	behaviors	behavior	NOUN
hassl-836	272	6	of	of	ADP
hassl-836	272	7	turkish	turkish	ADJ
hassl-836	272	8	listed	list	VERB
hassl-836	272	9	companies	company	NOUN
hassl-836	272	10	through	through	ADP
hassl-836	272	11	empirical	empirical	ADJ
hassl-836	272	12	tests	test	NOUN
hassl-836	272	13	using	use	VERB
hassl-836	272	14	discretionary	discretionary	ADJ
hassl-836	272	15	accounting	accounting	NOUN
hassl-836	272	16	changes	change	NOUN
hassl-836	272	17	.	.	PUNCT
hassl-836	273	1	critical	critical	ADJ
hassl-836	273	2	perspectives	perspective	NOUN
hassl-836	273	3	on	on	ADP
hassl-836	273	4	accounting	accounting	NOUN
hassl-836	273	5	,	,	PUNCT
hassl-836	273	6	20(5	20(5	NUM
hassl-836	273	7	):	):	PUNCT
hassl-836	273	8	591-613.available	591-613.available	NUM
hassl-836	273	9	at	at	ADP
hassl-836	273	10	:	:	PUNCT
hassl-836	273	11	https://doi.org/10.1016/j.cpa.2008.01.003	https://doi.org/10.1016/j.cpa.2008.01.003	NOUN
hassl-836	273	12	.	.	PROPN
hassl-836	273	13	badertscher	badertscher	PROPN
hassl-836	273	14	,	,	PUNCT
hassl-836	273	15	b.a	b.a	PROPN
hassl-836	273	16	.	.	PROPN
hassl-836	273	17	,	,	PUNCT
hassl-836	273	18	s.p	s.p	PROPN
hassl-836	273	19	.	.	PROPN
hassl-836	273	20	katz	katz	PROPN
hassl-836	273	21	and	and	CCONJ
hassl-836	273	22	s.o	s.o	PROPN
hassl-836	273	23	.	.	PROPN
hassl-836	273	24	rego	rego	PROPN
hassl-836	273	25	,	,	PUNCT
hassl-836	273	26	2013	2013	NUM
hassl-836	273	27	.	.	PUNCT
hassl-836	274	1	the	the	DET
hassl-836	274	2	separation	separation	NOUN
hassl-836	274	3	of	of	ADP
hassl-836	274	4	ownership	ownership	NOUN
hassl-836	274	5	and	and	CCONJ
hassl-836	274	6	control	control	NOUN
hassl-836	274	7	and	and	CCONJ
hassl-836	274	8	corporate	corporate	ADJ
hassl-836	274	9	tax	tax	NOUN
hassl-836	274	10	avoidance	avoidance	NOUN
hassl-836	274	11	.	.	PUNCT
hassl-836	275	1	journal	journal	NOUN
hassl-836	275	2	of	of	ADP
hassl-836	275	3	accounting	accounting	NOUN
hassl-836	275	4	and	and	CCONJ
hassl-836	275	5	economics	economic	NOUN
hassl-836	275	6	,	,	PUNCT
hassl-836	275	7	56(2	56(2	NOUN
hassl-836	275	8	-	-	SYM
hassl-836	275	9	3	3	NUM
hassl-836	275	10	):	):	PUNCT
hassl-836	275	11	228-250.available	228-250.available	NUM
hassl-836	275	12	at	at	ADP
hassl-836	275	13	:	:	PUNCT
hassl-836	275	14	https://doi.org/10.1016/j.jacceco.2013.08.005	https://doi.org/10.1016/j.jacceco.2013.08.005	PROPN
hassl-836	275	15	.	.	PUNCT
hassl-836	276	1	bhasin	bhasin	PROPN
hassl-836	276	2	,	,	PUNCT
hassl-836	276	3	m.	m.	NOUN
hassl-836	276	4	,	,	PUNCT
hassl-836	276	5	2016	2016	NUM
hassl-836	276	6	.	.	PUNCT
hassl-836	277	1	creative	creative	ADJ
hassl-836	277	2	accounting	accounting	NOUN
hassl-836	277	3	practices	practice	NOUN
hassl-836	277	4	:	:	PUNCT
hassl-836	277	5	an	an	DET
hassl-836	277	6	empirical	empirical	ADJ
hassl-836	277	7	study	study	NOUN
hassl-836	277	8	of	of	ADP
hassl-836	277	9	india	india	PROPN
hassl-836	277	10	.	.	PUNCT
hassl-836	278	1	european	european	PROPN
hassl-836	278	2	journal	journal	PROPN
hassl-836	278	3	of	of	ADP
hassl-836	278	4	accounting	accounting	NOUN
hassl-836	278	5	,	,	PUNCT
hassl-836	278	6	finance	finance	NOUN
hassl-836	278	7	&	&	CCONJ
hassl-836	278	8	business	business	NOUN
hassl-836	278	9	,	,	PUNCT
hassl-836	278	10	suceava	suceava	PROPN
hassl-836	278	11	,	,	PUNCT
hassl-836	278	12	4(1	4(1	NOUN
hassl-836	278	13	):	):	PUNCT
hassl-836	278	14	10	10	NUM
hassl-836	278	15	-	-	SYM
hassl-836	278	16	30	30	NUM
hassl-836	278	17	.	.	PUNCT
hassl-836	279	1	boterenbrood	boterenbrood	PROPN
hassl-836	279	2	,	,	PUNCT
hassl-836	279	3	r.	r.	PROPN
hassl-836	279	4	,	,	PUNCT
hassl-836	279	5	2014	2014	NUM
hassl-836	279	6	.	.	PUNCT
hassl-836	280	1	income	income	NOUN
hassl-836	280	2	smoothing	smooth	VERB
hassl-836	280	3	by	by	ADP
hassl-836	280	4	dutch	dutch	ADJ
hassl-836	280	5	hospitals	hospital	NOUN
hassl-836	280	6	.	.	PUNCT
hassl-836	281	1	journal	journal	NOUN
hassl-836	281	2	of	of	ADP
hassl-836	281	3	accounting	accounting	NOUN
hassl-836	281	4	and	and	CCONJ
hassl-836	281	5	public	public	ADJ
hassl-836	281	6	policy	policy	NOUN
hassl-836	281	7	,	,	PUNCT
hassl-836	281	8	33(5	33(5	NUM
hassl-836	281	9	):	):	PUNCT
hassl-836	281	10	510524.available	510524.available	ADJ
hassl-836	281	11	at	at	ADP
hassl-836	281	12	:	:	PUNCT
hassl-836	281	13	https://doi.org/10.1016/j.jaccpubpol.2014.06.005	https://doi.org/10.1016/j.jaccpubpol.2014.06.005	PROPN
hassl-836	281	14	.	.	PUNCT
hassl-836	282	1	dechow	dechow	ADJ
hassl-836	282	2	,	,	PUNCT
hassl-836	282	3	p.m.	p.m.	NOUN
hassl-836	282	4	,	,	PUNCT
hassl-836	282	5	r.g	r.g	PROPN
hassl-836	282	6	.	.	PROPN
hassl-836	282	7	sloan	sloan	PROPN
hassl-836	282	8	and	and	CCONJ
hassl-836	282	9	a.p	a.p	PROPN
hassl-836	282	10	.	.	PROPN
hassl-836	282	11	sweeney	sweeney	PROPN
hassl-836	282	12	,	,	PUNCT
hassl-836	282	13	1995	1995	NUM
hassl-836	282	14	.	.	PUNCT
hassl-836	283	1	detecting	detect	VERB
hassl-836	283	2	earnings	earning	NOUN
hassl-836	283	3	management	management	NOUN
hassl-836	283	4	.	.	PUNCT
hassl-836	284	1	the	the	DET
hassl-836	284	2	accounting	accounting	NOUN
hassl-836	284	3	review	review	PROPN
hassl-836	284	4	,	,	PUNCT
hassl-836	284	5	70(2	70(2	NUM
hassl-836	284	6	):	):	PUNCT
hassl-836	284	7	193	193	NUM
hassl-836	284	8	-	-	SYM
hassl-836	284	9	225	225	NUM
hassl-836	284	10	.	.	PUNCT
hassl-836	285	1	defond	defond	NOUN
hassl-836	285	2	,	,	PUNCT
hassl-836	285	3	m.l	m.l	PROPN
hassl-836	285	4	.	.	PROPN
hassl-836	285	5	and	and	CCONJ
hassl-836	285	6	c.w	c.w	PROPN
hassl-836	285	7	.	.	PROPN
hassl-836	285	8	park	park	PROPN
hassl-836	285	9	,	,	PUNCT
hassl-836	285	10	1997	1997	NUM
hassl-836	285	11	.	.	PUNCT
hassl-836	286	1	smoothing	smooth	VERB
hassl-836	286	2	income	income	NOUN
hassl-836	286	3	in	in	ADP
hassl-836	286	4	anticipation	anticipation	NOUN
hassl-836	286	5	of	of	ADP
hassl-836	286	6	future	future	ADJ
hassl-836	286	7	earnings	earning	NOUN
hassl-836	286	8	.	.	PUNCT
hassl-836	287	1	journal	journal	NOUN
hassl-836	287	2	of	of	ADP
hassl-836	287	3	accounting	accounting	NOUN
hassl-836	287	4	and	and	CCONJ
hassl-836	287	5	economics	economic	NOUN
hassl-836	287	6	,	,	PUNCT
hassl-836	287	7	23(2	23(2	NUM
hassl-836	287	8	):	):	PUNCT
hassl-836	287	9	115-139.available	115-139.available	NUM
hassl-836	287	10	at	at	ADP
hassl-836	287	11	:	:	PUNCT
hassl-836	287	12	https://doi.org/10.1016/s0165-4101(97)00004-9	https://doi.org/10.1016/s0165-4101(97)00004-9	PROPN
hassl-836	287	13	.	.	PUNCT
hassl-836	288	1	desai	desai	PROPN
hassl-836	288	2	,	,	PUNCT
hassl-836	288	3	m.a	m.a	PROPN
hassl-836	288	4	.	.	PROPN
hassl-836	288	5	and	and	CCONJ
hassl-836	288	6	d.	d.	PROPN
hassl-836	288	7	dharmapala	dharmapala	PROPN
hassl-836	288	8	,	,	PUNCT
hassl-836	288	9	2009	2009	NUM
hassl-836	288	10	.	.	PUNCT
hassl-836	289	1	corporate	corporate	ADJ
hassl-836	289	2	tax	tax	NOUN
hassl-836	289	3	avoidance	avoidance	NOUN
hassl-836	289	4	and	and	CCONJ
hassl-836	289	5	firm	firm	ADJ
hassl-836	289	6	value	value	NOUN
hassl-836	289	7	.	.	PUNCT
hassl-836	290	1	the	the	DET
hassl-836	290	2	review	review	NOUN
hassl-836	290	3	of	of	ADP
hassl-836	290	4	economics	economic	NOUN
hassl-836	290	5	and	and	CCONJ
hassl-836	290	6	statistics	statistic	NOUN
hassl-836	290	7	,	,	PUNCT
hassl-836	290	8	91(3	91(3	NUM
hassl-836	290	9	):	):	PUNCT
hassl-836	290	10	537	537	NUM
hassl-836	290	11	-	-	SYM
hassl-836	290	12	546	546	NUM
hassl-836	290	13	.	.	PUNCT
hassl-836	291	1	diana	diana	PROPN
hassl-836	291	2	,	,	PUNCT
hassl-836	291	3	b.	b.	PROPN
hassl-836	291	4	and	and	CCONJ
hassl-836	291	5	p.c	p.c	PROPN
hassl-836	291	6	.	.	PROPN
hassl-836	291	7	madalina	madalina	PROPN
hassl-836	291	8	,	,	PUNCT
hassl-836	291	9	2007	2007	NUM
hassl-836	291	10	.	.	PUNCT
hassl-836	291	11	is	be	AUX
hassl-836	291	12	creative	creative	ADJ
hassl-836	291	13	accounting	account	VERB
hassl-836	291	14	a	a	DET
hassl-836	291	15	form	form	NOUN
hassl-836	291	16	of	of	ADP
hassl-836	291	17	manipulation	manipulation	NOUN
hassl-836	291	18	.	.	PUNCT
hassl-836	292	1	economic	economic	ADJ
hassl-836	292	2	science	science	NOUN
hassl-836	292	3	series	series	NOUN
hassl-836	292	4	,	,	PUNCT
hassl-836	292	5	annals	annal	NOUN
hassl-836	292	6	of	of	ADP
hassl-836	292	7	the	the	DET
hassl-836	292	8	university	university	PROPN
hassl-836	292	9	of	of	ADP
hassl-836	292	10	oradea	oradea	PROPN
hassl-836	292	11	,	,	PUNCT
hassl-836	292	12	17(3	17(3	NUM
hassl-836	292	13	):	):	PUNCT
hassl-836	292	14	935	935	NUM
hassl-836	292	15	-	-	SYM
hassl-836	292	16	940	940	NUM
hassl-836	292	17	.	.	PUNCT
hassl-836	293	1	fisher	fisher	PROPN
hassl-836	293	2	,	,	PUNCT
hassl-836	293	3	j.m	j.m	PROPN
hassl-836	293	4	.	.	PROPN
hassl-836	293	5	,	,	PUNCT
hassl-836	293	6	2014	2014	NUM
hassl-836	293	7	.	.	PUNCT
hassl-836	294	1	fairer	fair	ADJ
hassl-836	294	2	shores	shore	NOUN
hassl-836	294	3	:	:	PUNCT
hassl-836	294	4	tax	tax	NOUN
hassl-836	294	5	havens	haven	NOUN
hassl-836	294	6	,	,	PUNCT
hassl-836	294	7	tax	tax	NOUN
hassl-836	294	8	avoidance	avoidance	NOUN
hassl-836	294	9	,	,	PUNCT
hassl-836	294	10	and	and	CCONJ
hassl-836	294	11	corporate	corporate	ADJ
hassl-836	294	12	social	social	ADJ
hassl-836	294	13	responsibility	responsibility	NOUN
hassl-836	294	14	.	.	PUNCT
hassl-836	295	1	boston	boston	PROPN
hassl-836	295	2	university	university	PROPN
hassl-836	295	3	law	law	PROPN
hassl-836	295	4	review	review	NOUN
hassl-836	295	5	,	,	PUNCT
hassl-836	295	6	94(337	94(337	NOUN
hassl-836	295	7	):	):	PUNCT
hassl-836	295	8	337	337	NUM
hassl-836	295	9	-	-	SYM
hassl-836	295	10	365	365	NUM
hassl-836	295	11	.	.	PUNCT
hassl-836	296	1	gherai	gherai	PROPN
hassl-836	296	2	,	,	PUNCT
hassl-836	296	3	d.s	d.s	PROPN
hassl-836	296	4	.	.	PROPN
hassl-836	296	5	and	and	CCONJ
hassl-836	296	6	d.e	d.e	PROPN
hassl-836	296	7	.	.	PROPN
hassl-836	296	8	balaciu	balaciu	PROPN
hassl-836	296	9	,	,	PUNCT
hassl-836	296	10	2011	2011	NUM
hassl-836	296	11	.	.	PUNCT
hassl-836	297	1	from	from	ADP
hassl-836	297	2	creative	creative	ADJ
hassl-836	297	3	accounting	accounting	NOUN
hassl-836	297	4	practices	practice	NOUN
hassl-836	297	5	and	and	CCONJ
hassl-836	297	6	enron	enron	PROPN
hassl-836	297	7	phenomenon	phenomenon	NOUN
hassl-836	297	8	to	to	ADP
hassl-836	297	9	the	the	DET
hassl-836	297	10	current	current	ADJ
hassl-836	297	11	financial	financial	ADJ
hassl-836	297	12	crisis	crisis	NOUN
hassl-836	297	13	.	.	PUNCT
hassl-836	298	1	annales	annales	PROPN
hassl-836	298	2	universitatis	universitatis	PROPN
hassl-836	298	3	apulensis	apulensis	NOUN
hassl-836	298	4	series	series	NOUN
hassl-836	298	5	oeconomica	oeconomica	PROPN
hassl-836	298	6	,	,	PUNCT
hassl-836	298	7	13(1	13(1	NUM
hassl-836	298	8	):	):	PUNCT
hassl-836	298	9	34	34	NUM
hassl-836	298	10	-	-	SYM
hassl-836	298	11	41	41	NUM
hassl-836	298	12	.	.	PUNCT
hassl-836	299	1	hamid	hamid	PROPN
hassl-836	299	2	,	,	PUNCT
hassl-836	299	3	f.	f.	PROPN
hassl-836	299	4	,	,	PUNCT
hassl-836	299	5	h.a	h.a	PROPN
hassl-836	299	6	.	.	PROPN
hassl-836	299	7	hashim	hashim	PROPN
hassl-836	299	8	and	and	CCONJ
hassl-836	299	9	z.	z.	PROPN
hassl-836	299	10	salleh	salleh	PROPN
hassl-836	299	11	,	,	PUNCT
hassl-836	299	12	2012	2012	NUM
hassl-836	299	13	.	.	PUNCT
hassl-836	300	1	motivation	motivation	NOUN
hassl-836	300	2	for	for	ADP
hassl-836	300	3	earnings	earning	NOUN
hassl-836	300	4	management	management	NOUN
hassl-836	300	5	among	among	ADP
hassl-836	300	6	auditors	auditor	NOUN
hassl-836	300	7	in	in	ADP
hassl-836	300	8	malaysia	malaysia	PROPN
hassl-836	300	9	.	.	PUNCT
hassl-836	301	1	procedia	procedia	NOUN
hassl-836	301	2	-	-	PUNCT
hassl-836	301	3	social	social	ADJ
hassl-836	301	4	and	and	CCONJ
hassl-836	301	5	behavioral	behavioral	ADJ
hassl-836	301	6	sciences	science	NOUN
hassl-836	301	7	,	,	PUNCT
hassl-836	301	8	65	65	NUM
hassl-836	301	9	:	:	SYM
hassl-836	301	10	239-246.available	239-246.available	NUM
hassl-836	301	11	at	at	ADP
hassl-836	301	12	:	:	PUNCT
hassl-836	301	13	https://doi.org/10.1016/j.sbspro.2012.11.117	https://doi.org/10.1016/j.sbspro.2012.11.117	PROPN
hassl-836	301	14	.	.	PUNCT
hassl-836	302	1	ismael	ismael	PROPN
hassl-836	302	2	,	,	PUNCT
hassl-836	302	3	a.y.a	a.y.a	ADV
hassl-836	302	4	.	.	PROPN
hassl-836	302	5	,	,	PUNCT
hassl-836	302	6	2017	2017	NUM
hassl-836	302	7	.	.	PUNCT
hassl-836	303	1	the	the	DET
hassl-836	303	2	impact	impact	NOUN
hassl-836	303	3	of	of	ADP
hassl-836	303	4	creative	creative	ADJ
hassl-836	303	5	accounting	accounting	NOUN
hassl-836	303	6	techniques	technique	NOUN
hassl-836	303	7	on	on	ADP
hassl-836	303	8	the	the	DET
hassl-836	303	9	reliability	reliability	NOUN
hassl-836	303	10	of	of	ADP
hassl-836	303	11	financial	financial	ADJ
hassl-836	303	12	reporting	reporting	NOUN
hassl-836	303	13	with	with	ADP
hassl-836	303	14	particular	particular	ADJ
hassl-836	303	15	reference	reference	NOUN
hassl-836	303	16	to	to	ADP
hassl-836	303	17	saudi	saudi	ADJ
hassl-836	303	18	auditors	auditor	NOUN
hassl-836	303	19	and	and	CCONJ
hassl-836	303	20	academics	academic	NOUN
hassl-836	303	21	.	.	PUNCT
hassl-836	304	1	international	international	ADJ
hassl-836	304	2	journal	journal	PROPN
hassl-836	304	3	of	of	ADP
hassl-836	304	4	economics	economic	NOUN
hassl-836	304	5	and	and	CCONJ
hassl-836	304	6	financial	financial	ADJ
hassl-836	304	7	issues	issue	NOUN
hassl-836	304	8	,	,	PUNCT
hassl-836	304	9	7(2	7(2	NUM
hassl-836	304	10	):	):	PUNCT
hassl-836	304	11	283	283	NUM
hassl-836	304	12	-	-	SYM
hassl-836	304	13	291	291	NUM
hassl-836	304	14	.	.	PUNCT
hassl-836	305	1	jensen	jensen	PROPN
hassl-836	305	2	,	,	PUNCT
hassl-836	305	3	m.c	m.c	PROPN
hassl-836	305	4	.	.	PROPN
hassl-836	305	5	and	and	CCONJ
hassl-836	305	6	w.h	w.h	PROPN
hassl-836	305	7	.	.	PROPN
hassl-836	305	8	meckling	meckling	NOUN
hassl-836	305	9	,	,	PUNCT
hassl-836	305	10	1976	1976	NUM
hassl-836	305	11	.	.	PUNCT
hassl-836	306	1	theory	theory	NOUN
hassl-836	306	2	of	of	ADP
hassl-836	306	3	the	the	DET
hassl-836	306	4	firm	firm	NOUN
hassl-836	306	5	:	:	PUNCT
hassl-836	306	6	managerial	managerial	ADJ
hassl-836	306	7	behavior	behavior	NOUN
hassl-836	306	8	,	,	PUNCT
hassl-836	306	9	agency	agency	NOUN
hassl-836	306	10	costs	cost	NOUN
hassl-836	306	11	and	and	CCONJ
hassl-836	306	12	ownership	ownership	NOUN
hassl-836	306	13	structure	structure	NOUN
hassl-836	306	14	.	.	PUNCT
hassl-836	307	1	journal	journal	NOUN
hassl-836	307	2	of	of	ADP
hassl-836	307	3	financial	financial	ADJ
hassl-836	307	4	economics	economic	NOUN
hassl-836	307	5	,	,	PUNCT
hassl-836	307	6	3(4	3(4	NUM
hassl-836	307	7	):	):	PUNCT
hassl-836	307	8	305-360.available	305-360.available	NUM
hassl-836	307	9	at	at	ADP
hassl-836	307	10	:	:	PUNCT
hassl-836	307	11	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
hassl-836	307	12	.	.	PUNCT
hassl-836	308	1	jones	jones	PROPN
hassl-836	308	2	,	,	PUNCT
hassl-836	308	3	j.j	j.j	PROPN
hassl-836	308	4	.	.	PROPN
hassl-836	308	5	,	,	PUNCT
hassl-836	308	6	1991	1991	NUM
hassl-836	308	7	.	.	PUNCT
hassl-836	309	1	earnings	earning	NOUN
hassl-836	309	2	management	management	NOUN
hassl-836	309	3	during	during	ADP
hassl-836	309	4	import	import	NOUN
hassl-836	309	5	relief	relief	NOUN
hassl-836	309	6	investigations	investigation	NOUN
hassl-836	309	7	.	.	PUNCT
hassl-836	310	1	journal	journal	NOUN
hassl-836	310	2	of	of	ADP
hassl-836	310	3	accounting	accounting	NOUN
hassl-836	310	4	research	research	NOUN
hassl-836	310	5	,	,	PUNCT
hassl-836	310	6	29(2	29(2	NUM
hassl-836	310	7	):	):	PUNCT
hassl-836	310	8	193228.available	193228.available	ADJ
hassl-836	310	9	at	at	ADP
hassl-836	310	10	:	:	PUNCT
hassl-836	310	11	https://doi.org/10.2307/2491047	https://doi.org/10.2307/2491047	X
hassl-836	310	12	.	.	PUNCT
hassl-836	311	1	kamau	kamau	PROPN
hassl-836	311	2	,	,	PUNCT
hassl-836	311	3	c.g	c.g	PROPN
hassl-836	311	4	.	.	PROPN
hassl-836	311	5	,	,	PUNCT
hassl-836	311	6	a.n	a.n	PROPN
hassl-836	311	7	.	.	PROPN
hassl-836	311	8	mutiso	mutiso	PROPN
hassl-836	311	9	and	and	CCONJ
hassl-836	311	10	d.m	d.m	PROPN
hassl-836	311	11	.	.	PROPN
hassl-836	311	12	ngui	ngui	PROPN
hassl-836	311	13	,	,	PUNCT
hassl-836	311	14	2012	2012	NUM
hassl-836	311	15	.	.	PUNCT
hassl-836	312	1	tax	tax	NOUN
hassl-836	312	2	avoidance	avoidance	NOUN
hassl-836	312	3	and	and	CCONJ
hassl-836	312	4	evasion	evasion	NOUN
hassl-836	312	5	as	as	ADP
hassl-836	312	6	a	a	DET
hassl-836	312	7	factor	factor	NOUN
hassl-836	312	8	influencing	influence	VERB
hassl-836	312	9	‘	'	PUNCT
hassl-836	312	10	creative	creative	ADJ
hassl-836	312	11	accounting	accounting	NOUN
hassl-836	312	12	practice’among	practice’among	ADJ
hassl-836	312	13	companies	company	NOUN
hassl-836	312	14	in	in	ADP
hassl-836	312	15	kenya	kenya	PROPN
hassl-836	312	16	.	.	PUNCT
hassl-836	313	1	journal	journal	PROPN
hassl-836	313	2	of	of	ADP
hassl-836	313	3	business	business	NOUN
hassl-836	313	4	studies	study	NOUN
hassl-836	313	5	quarterly	quarterly	ADV
hassl-836	313	6	,	,	PUNCT
hassl-836	313	7	4(2	4(2	NUM
hassl-836	313	8	):	):	PUNCT
hassl-836	313	9	77	77	NUM
hassl-836	313	10	-	-	SYM
hassl-836	313	11	84	84	NUM
hassl-836	313	12	.	.	PUNCT
hassl-836	314	1	kamau	kamau	PROPN
hassl-836	314	2	,	,	PUNCT
hassl-836	314	3	c.g	c.g	PROPN
hassl-836	314	4	.	.	PROPN
hassl-836	314	5	,	,	PUNCT
hassl-836	314	6	a.n	a.n	PROPN
hassl-836	314	7	.	.	PROPN
hassl-836	314	8	mutiso	mutiso	PROPN
hassl-836	314	9	and	and	CCONJ
hassl-836	314	10	d.m	d.m	PROPN
hassl-836	314	11	.	.	PROPN
hassl-836	314	12	ngui	ngui	PROPN
hassl-836	314	13	,	,	PUNCT
hassl-836	314	14	2012	2012	NUM
hassl-836	314	15	.	.	PUNCT
hassl-836	315	1	tax	tax	NOUN
hassl-836	315	2	avoidance	avoidance	NOUN
hassl-836	315	3	and	and	CCONJ
hassl-836	315	4	evasion	evasion	NOUN
hassl-836	315	5	as	as	ADP
hassl-836	315	6	a	a	DET
hassl-836	315	7	factor	factor	NOUN
hassl-836	315	8	influencing'creative	influencing'creative	ADJ
hassl-836	315	9	accounting	accounting	NOUN
hassl-836	315	10	practice	practice	NOUN
hassl-836	315	11	'	'	PUNCT
hassl-836	315	12	among	among	ADP
hassl-836	315	13	companies	company	NOUN
hassl-836	315	14	in	in	ADP
hassl-836	315	15	kenya	kenya	PROPN
hassl-836	315	16	.	.	PUNCT
hassl-836	316	1	journal	journal	PROPN
hassl-836	316	2	of	of	ADP
hassl-836	316	3	business	business	NOUN
hassl-836	316	4	studies	study	NOUN
hassl-836	316	5	quarterly	quarterly	ADV
hassl-836	316	6	,	,	PUNCT
hassl-836	316	7	4(2	4(2	NUM
hassl-836	316	8	):	):	PUNCT
hassl-836	316	9	77	77	NUM
hassl-836	316	10	.	.	PUNCT
hassl-836	317	1	kamau	kamau	PROPN
hassl-836	317	2	,	,	PUNCT
hassl-836	317	3	c.g	c.g	PROPN
hassl-836	317	4	.	.	PROPN
hassl-836	317	5	,	,	PUNCT
hassl-836	317	6	g.s	g.s	PROPN
hassl-836	317	7	.	.	PROPN
hassl-836	317	8	namusonge	namusonge	PROPN
hassl-836	317	9	and	and	CCONJ
hassl-836	317	10	w.o	w.o	PROPN
hassl-836	317	11	.	.	PROPN
hassl-836	317	12	bichanga	bichanga	PROPN
hassl-836	317	13	,	,	PUNCT
hassl-836	317	14	2015	2015	NUM
hassl-836	317	15	.	.	PUNCT
hassl-836	318	1	practices	practice	NOUN
hassl-836	318	2	influencing	influence	VERB
hassl-836	318	3	creative	creative	ADJ
hassl-836	318	4	accounting	accounting	NOUN
hassl-836	318	5	among	among	ADP
hassl-836	318	6	corporations	corporation	NOUN
hassl-836	318	7	listed	list	VERB
hassl-836	318	8	in	in	ADP
hassl-836	318	9	nairobi	nairobi	PROPN
hassl-836	318	10	securities	securities	PROPN
hassl-836	318	11	exchange	exchange	PROPN
hassl-836	318	12	.	.	PUNCT
hassl-836	319	1	strategic	strategic	ADJ
hassl-836	319	2	journal	journal	NOUN
hassl-836	319	3	of	of	ADP
hassl-836	319	4	business	business	PROPN
hassl-836	319	5	&	&	CCONJ
hassl-836	319	6	change	change	PROPN
hassl-836	319	7	management	management	NOUN
hassl-836	319	8	,	,	PUNCT
hassl-836	319	9	2(2	2(2	NUM
hassl-836	319	10	):	):	PUNCT
hassl-836	319	11	2230	2230	NUM
hassl-836	319	12	-	-	SYM
hassl-836	319	13	2248	2248	NUM
hassl-836	319	14	.	.	PUNCT
hassl-836	320	1	lee	lee	PROPN
hassl-836	320	2	,	,	PUNCT
hassl-836	320	3	b.b	b.b	PROPN
hassl-836	320	4	.	.	PROPN
hassl-836	320	5	,	,	PUNCT
hassl-836	320	6	a.	a.	NOUN
hassl-836	320	7	dobiyanski	dobiyanski	PROPN
hassl-836	320	8	and	and	CCONJ
hassl-836	320	9	s.	s.	PROPN
hassl-836	320	10	minton	minton	PROPN
hassl-836	320	11	,	,	PUNCT
hassl-836	320	12	2015	2015	NUM
hassl-836	320	13	.	.	PUNCT
hassl-836	321	1	theories	theory	NOUN
hassl-836	321	2	and	and	CCONJ
hassl-836	321	3	empirical	empirical	ADJ
hassl-836	321	4	proxies	proxy	NOUN
hassl-836	321	5	for	for	ADP
hassl-836	321	6	corporate	corporate	ADJ
hassl-836	321	7	tax	tax	NOUN
hassl-836	321	8	avoidance	avoidance	NOUN
hassl-836	321	9	.	.	PUNCT
hassl-836	322	1	the	the	DET
hassl-836	322	2	journal	journal	NOUN
hassl-836	322	3	of	of	ADP
hassl-836	322	4	applied	apply	VERB
hassl-836	322	5	business	business	NOUN
hassl-836	322	6	and	and	CCONJ
hassl-836	322	7	economics	economic	NOUN
hassl-836	322	8	,	,	PUNCT
hassl-836	322	9	17(3	17(3	NUM
hassl-836	322	10	):	):	PUNCT
hassl-836	322	11	21	21	NUM
hassl-836	322	12	.	.	PUNCT
hassl-836	323	1	li	li	PROPN
hassl-836	323	2	,	,	PUNCT
hassl-836	323	3	s.	s.	PROPN
hassl-836	323	4	and	and	CCONJ
hassl-836	323	5	n.	n.	PROPN
hassl-836	323	6	richie	richie	PROPN
hassl-836	323	7	,	,	PUNCT
hassl-836	323	8	2016	2016	NUM
hassl-836	323	9	.	.	PUNCT
hassl-836	324	1	income	income	NOUN
hassl-836	324	2	smoothing	smoothing	NOUN
hassl-836	324	3	and	and	CCONJ
hassl-836	324	4	the	the	DET
hassl-836	324	5	cost	cost	NOUN
hassl-836	324	6	of	of	ADP
hassl-836	324	7	debt	debt	NOUN
hassl-836	324	8	.	.	PUNCT
hassl-836	325	1	china	china	PROPN
hassl-836	325	2	journal	journal	PROPN
hassl-836	325	3	of	of	ADP
hassl-836	325	4	accounting	accounting	PROPN
hassl-836	325	5	research	research	NOUN
hassl-836	325	6	,	,	PUNCT
hassl-836	325	7	9(3	9(3	NUM
hassl-836	325	8	):	):	PUNCT
hassl-836	325	9	175190.available	175190.available	ADJ
hassl-836	325	10	at	at	ADP
hassl-836	325	11	:	:	PUNCT
hassl-836	325	12	https://doi.org/10.1016/j.cjar.2016.03.001	https://doi.org/10.1016/j.cjar.2016.03.001	PROPN
hassl-836	325	13	.	.	PUNCT
hassl-836	326	1	marin	marin	NOUN
hassl-836	326	2	,	,	PUNCT
hassl-836	326	3	a.-m	a.-m	PROPN
hassl-836	326	4	.	.	PUNCT
hassl-836	326	5	,	,	PUNCT
hassl-836	326	6	e.	e.	PROPN
hassl-836	326	7	murgu	murgu	PROPN
hassl-836	326	8	and	and	CCONJ
hassl-836	326	9	n.-m	n.-m	PROPN
hassl-836	326	10	.	.	PUNCT
hassl-836	327	1	lesconi	lesconi	NOUN
hassl-836	327	2	-	-	PUNCT
hassl-836	327	3	frumuşanu	frumuşanu	NOUN
hassl-836	327	4	,	,	PUNCT
hassl-836	327	5	2015	2015	NUM
hassl-836	327	6	.	.	PUNCT
hassl-836	328	1	the	the	DET
hassl-836	328	2	professional	professional	ADJ
hassl-836	328	3	accountants	accountant	NOUN
hassl-836	328	4	perception	perception	NOUN
hassl-836	328	5	on	on	ADP
hassl-836	328	6	creative	creative	ADJ
hassl-836	328	7	accounting	accounting	NOUN
hassl-836	328	8	.	.	PUNCT
hassl-836	329	1	journal	journal	PROPN
hassl-836	329	2	of	of	ADP
hassl-836	329	3	business	business	NOUN
hassl-836	329	4	management	management	NOUN
hassl-836	329	5	and	and	CCONJ
hassl-836	329	6	applied	apply	VERB
hassl-836	329	7	economics	economic	NOUN
hassl-836	329	8	,	,	PUNCT
hassl-836	329	9	4(6	4(6	NUM
hassl-836	329	10	):	):	PUNCT
hassl-836	329	11	1	1	NUM
hassl-836	329	12	-	-	SYM
hassl-836	329	13	8	8	NUM
hassl-836	329	14	.	.	PUNCT
hassl-836	330	1	noor	noor	PROPN
hassl-836	330	2	,	,	PUNCT
hassl-836	330	3	r.m	r.m	PROPN
hassl-836	330	4	.	.	PROPN
hassl-836	330	5	,	,	PUNCT
hassl-836	330	6	n.a	n.a	PROPN
hassl-836	330	7	.	.	PROPN
hassl-836	330	8	matsuki	matsuki	PROPN
hassl-836	330	9	and	and	CCONJ
hassl-836	330	10	b.	b.	PROPN
hassl-836	330	11	bardai	bardai	PROPN
hassl-836	330	12	,	,	PUNCT
hassl-836	330	13	2008	2008	NUM
hassl-836	330	14	.	.	PUNCT
hassl-836	331	1	corporate	corporate	ADJ
hassl-836	331	2	effective	effective	ADJ
hassl-836	331	3	tax	tax	NOUN
hassl-836	331	4	rates	rate	NOUN
hassl-836	331	5	:	:	PUNCT
hassl-836	331	6	a	a	DET
hassl-836	331	7	study	study	NOUN
hassl-836	331	8	on	on	ADP
hassl-836	331	9	malaysian	malaysian	ADJ
hassl-836	331	10	public	public	ADJ
hassl-836	331	11	listed	list	VERB
hassl-836	331	12	companies	company	NOUN
hassl-836	331	13	.	.	PUNCT
hassl-836	332	1	management	management	NOUN
hassl-836	332	2	and	and	CCONJ
hassl-836	332	3	accounting	accounting	NOUN
hassl-836	332	4	review	review	PROPN
hassl-836	332	5	,	,	PUNCT
hassl-836	332	6	7(1	7(1	NUM
hassl-836	332	7	):	):	PUNCT
hassl-836	332	8	1	1	NUM
hassl-836	332	9	-	-	SYM
hassl-836	332	10	20	20	NUM
hassl-836	332	11	.	.	PUNCT
hassl-836	333	1	nyabuti	nyabuti	PROPN
hassl-836	333	2	,	,	PUNCT
hassl-836	333	3	v.o	v.o	PROPN
hassl-836	333	4	.	.	PROPN
hassl-836	333	5	,	,	PUNCT
hassl-836	333	6	f.	f.	PROPN
hassl-836	333	7	memba	memba	PROPN
hassl-836	333	8	and	and	CCONJ
hassl-836	333	9	c.n	c.n	PROPN
hassl-836	333	10	.	.	PROPN
hassl-836	333	11	chege	chege	PROPN
hassl-836	333	12	,	,	PUNCT
hassl-836	333	13	2015	2015	NUM
hassl-836	333	14	.	.	PUNCT
hassl-836	334	1	influence	influence	NOUN
hassl-836	334	2	of	of	ADP
hassl-836	334	3	creative	creative	ADJ
hassl-836	334	4	accounting	accounting	NOUN
hassl-836	334	5	practices	practice	NOUN
hassl-836	334	6	on	on	ADP
hassl-836	334	7	the	the	DET
hassl-836	334	8	financial	financial	ADJ
hassl-836	334	9	performance	performance	NOUN
hassl-836	334	10	of	of	ADP
hassl-836	334	11	companies	company	NOUN
hassl-836	334	12	listed	list	VERB
hassl-836	334	13	in	in	ADP
hassl-836	334	14	the	the	DET
hassl-836	334	15	nairobi	nairobi	PROPN
hassl-836	334	16	securities	securities	PROPN
hassl-836	334	17	exchange	exchange	PROPN
hassl-836	334	18	in	in	ADP
hassl-836	334	19	kenya	kenya	PROPN
hassl-836	334	20	.	.	PUNCT
hassl-836	335	1	international	international	ADJ
hassl-836	335	2	journal	journal	PROPN
hassl-836	335	3	of	of	ADP
hassl-836	335	4	management	management	NOUN
hassl-836	335	5	and	and	CCONJ
hassl-836	335	6	commerce	commerce	NOUN
hassl-836	335	7	innovations	innovation	NOUN
hassl-836	335	8	,	,	PUNCT
hassl-836	335	9	3(2	3(2	NUM
hassl-836	335	10	):	):	PUNCT
hassl-836	335	11	46	46	NUM
hassl-836	335	12	-	-	SYM
hassl-836	335	13	59	59	NUM
hassl-836	335	14	.	.	PUNCT
hassl-836	336	1	humanities	humanity	NOUN
hassl-836	336	2	and	and	CCONJ
hassl-836	336	3	social	social	ADJ
hassl-836	336	4	sciences	science	NOUN
hassl-836	336	5	letters	letter	NOUN
hassl-836	336	6	,	,	PUNCT
hassl-836	336	7	2020	2020	NUM
hassl-836	336	8	,	,	PUNCT
hassl-836	336	9	8(1	8(1	NOUN
hassl-836	336	10	):	):	PUNCT
hassl-836	336	11	12	12	NUM
hassl-836	336	12	-	-	SYM
hassl-836	336	13	22	22	NUM
hassl-836	336	14	22	22	NUM
hassl-836	336	15	©	©	PROPN
hassl-836	336	16	2020	2020	NUM
hassl-836	336	17	conscientia	conscientia	PROPN
hassl-836	336	18	beam	beam	PROPN
hassl-836	336	19	.	.	PUNCT
hassl-836	337	1	all	all	DET
hassl-836	337	2	rights	right	NOUN
hassl-836	337	3	reserved	reserve	VERB
hassl-836	337	4	.	.	PUNCT
hassl-836	338	1	salome	salome	PROPN
hassl-836	338	2	,	,	PUNCT
hassl-836	338	3	e.n	e.n	PROPN
hassl-836	338	4	.	.	PROPN
hassl-836	338	5	,	,	PUNCT
hassl-836	338	6	m.i	m.i	PROPN
hassl-836	338	7	.	.	PROPN
hassl-836	338	8	ogbonna	ogbonna	PROPN
hassl-836	338	9	,	,	PUNCT
hassl-836	338	10	e.c	e.c	PROPN
hassl-836	338	11	.	.	PROPN
hassl-836	338	12	marcel	marcel	PROPN
hassl-836	338	13	and	and	CCONJ
hassl-836	338	14	o.e	o.e	PROPN
hassl-836	338	15	.	.	PROPN
hassl-836	338	16	echezonachi	echezonachi	PROPN
hassl-836	338	17	,	,	PUNCT
hassl-836	338	18	2012	2012	NUM
hassl-836	338	19	.	.	PUNCT
hassl-836	339	1	the	the	DET
hassl-836	339	2	effect	effect	NOUN
hassl-836	339	3	of	of	ADP
hassl-836	339	4	creative	creative	ADJ
hassl-836	339	5	accounting	accounting	NOUN
hassl-836	339	6	on	on	ADP
hassl-836	339	7	the	the	DET
hassl-836	339	8	job	job	NOUN
hassl-836	339	9	performance	performance	NOUN
hassl-836	339	10	of	of	ADP
hassl-836	339	11	accountants	accountant	NOUN
hassl-836	339	12	(	(	PUNCT
hassl-836	339	13	auditors	auditor	NOUN
hassl-836	339	14	)	)	PUNCT
hassl-836	339	15	in	in	ADP
hassl-836	339	16	reporting	report	VERB
hassl-836	339	17	financial	financial	ADJ
hassl-836	339	18	statementin	statementin	PROPN
hassl-836	339	19	nigeria	nigeria	PROPN
hassl-836	339	20	.	.	PUNCT
hassl-836	340	1	kuwait	kuwait	PROPN
hassl-836	340	2	chapter	chapter	PROPN
hassl-836	340	3	of	of	ADP
hassl-836	340	4	arabian	arabian	ADJ
hassl-836	340	5	journal	journal	PROPN
hassl-836	340	6	of	of	ADP
hassl-836	340	7	business	business	NOUN
hassl-836	340	8	and	and	CCONJ
hassl-836	340	9	management	management	NOUN
hassl-836	340	10	review	review	NOUN
hassl-836	340	11	,	,	PUNCT
hassl-836	340	12	33(845	33(845	NOUN
hassl-836	340	13	):	):	PUNCT
hassl-836	340	14	1	1	NUM
hassl-836	340	15	-	-	SYM
hassl-836	340	16	30	30	NUM
hassl-836	340	17	.	.	PUNCT
hassl-836	341	1	schipper	schipper	PROPN
hassl-836	341	2	,	,	PUNCT
hassl-836	341	3	k.	k.	PROPN
hassl-836	341	4	,	,	PUNCT
hassl-836	341	5	1989	1989	NUM
hassl-836	341	6	.	.	PUNCT
hassl-836	342	1	commentary	commentary	NOUN
hassl-836	342	2	on	on	ADP
hassl-836	342	3	creative	creative	ADJ
hassl-836	342	4	accounting	accounting	NOUN
hassl-836	342	5	.	.	PUNCT
hassl-836	343	1	accounting	accounting	NOUN
hassl-836	343	2	horizons	horizon	NOUN
hassl-836	343	3	,	,	PUNCT
hassl-836	343	4	(	(	PUNCT
hassl-836	343	5	december	december	PROPN
hassl-836	343	6	)	)	PUNCT
hassl-836	343	7	.	.	PUNCT
hassl-836	344	1	pp	pp	ADV
hassl-836	344	2	:	:	PUNCT
hassl-836	344	3	91	91	NUM
hassl-836	344	4	-	-	SYM
hassl-836	344	5	102	102	NUM
hassl-836	344	6	.	.	PUNCT
hassl-836	345	1	shah	shah	NOUN
hassl-836	345	2	,	,	PUNCT
hassl-836	345	3	s.z.a	s.z.a	NOUN
hassl-836	345	4	.	.	PUNCT
hassl-836	345	5	and	and	CCONJ
hassl-836	345	6	s.	s.	PROPN
hassl-836	345	7	butt	butt	PROPN
hassl-836	345	8	,	,	PUNCT
hassl-836	345	9	2011	2011	NUM
hassl-836	345	10	.	.	PUNCT
hassl-836	346	1	creative	creative	ADJ
hassl-836	346	2	accounting	accounting	NOUN
hassl-836	346	3	:	:	PUNCT
hassl-836	346	4	a	a	DET
hassl-836	346	5	tool	tool	NOUN
hassl-836	346	6	to	to	PART
hassl-836	346	7	help	help	VERB
hassl-836	346	8	companies	company	NOUN
hassl-836	346	9	in	in	ADP
hassl-836	346	10	a	a	DET
hassl-836	346	11	crisis	crisis	NOUN
hassl-836	346	12	or	or	CCONJ
hassl-836	346	13	a	a	DET
hassl-836	346	14	practice	practice	NOUN
hassl-836	346	15	to	to	PART
hassl-836	346	16	land	land	VERB
hassl-836	346	17	them	they	PRON
hassl-836	346	18	into	into	ADP
hassl-836	346	19	crises	crisis	NOUN
hassl-836	346	20	.	.	PUNCT
hassl-836	347	1	2011	2011	NUM
hassl-836	347	2	international	international	ADJ
hassl-836	347	3	conference	conference	NOUN
hassl-836	347	4	on	on	ADP
hassl-836	347	5	business	business	NOUN
hassl-836	347	6	and	and	CCONJ
hassl-836	347	7	economics	economics	PROPN
hassl-836	347	8	research	research	PROPN
hassl-836	347	9	ipedr	ipedr	PROPN
hassl-836	347	10	,	,	PUNCT
hassl-836	347	11	16	16	NUM
hassl-836	347	12	,	,	PUNCT
hassl-836	347	13	iacsit	iacsit	PROPN
hassl-836	347	14	press	press	PROPN
hassl-836	347	15	,	,	PUNCT
hassl-836	347	16	singapore	singapore	PROPN
hassl-836	347	17	.	.	PUNCT
hassl-836	348	1	pp	pp	ADP
hassl-836	348	2	:	:	PUNCT
hassl-836	348	3	96	96	NUM
hassl-836	348	4	-	-	SYM
hassl-836	348	5	102	102	NUM
hassl-836	348	6	.	.	PUNCT
hassl-836	349	1	stolowy	stolowy	PROPN
hassl-836	349	2	,	,	PUNCT
hassl-836	349	3	h.	h.	PROPN
hassl-836	349	4	and	and	CCONJ
hassl-836	349	5	g.	g.	PROPN
hassl-836	349	6	breton	breton	PROPN
hassl-836	349	7	,	,	PUNCT
hassl-836	349	8	2004	2004	NUM
hassl-836	349	9	.	.	PUNCT
hassl-836	350	1	accounts	account	VERB
hassl-836	350	2	manipulation	manipulation	NOUN
hassl-836	350	3	:	:	PUNCT
hassl-836	350	4	a	a	DET
hassl-836	350	5	literature	literature	NOUN
hassl-836	350	6	review	review	NOUN
hassl-836	350	7	and	and	CCONJ
hassl-836	350	8	proposed	propose	VERB
hassl-836	350	9	conceptual	conceptual	ADJ
hassl-836	350	10	framework	framework	NOUN
hassl-836	350	11	.	.	PUNCT
hassl-836	351	1	review	review	NOUN
hassl-836	351	2	of	of	ADP
hassl-836	351	3	accounting	accounting	NOUN
hassl-836	351	4	and	and	CCONJ
hassl-836	351	5	finance	finance	NOUN
hassl-836	351	6	,	,	PUNCT
hassl-836	351	7	3(1	3(1	NUM
hassl-836	351	8	):	):	PUNCT
hassl-836	351	9	5-92.available	5-92.available	NUM
hassl-836	351	10	at	at	ADP
hassl-836	351	11	:	:	PUNCT
hassl-836	351	12	https://doi.org/10.1108/eb043395	https://doi.org/10.1108/eb043395	PROPN
hassl-836	351	13	.	.	PUNCT
hassl-836	352	1	tassadaq	tassadaq	PROPN
hassl-836	352	2	,	,	PUNCT
hassl-836	352	3	f.	f.	PROPN
hassl-836	352	4	and	and	CCONJ
hassl-836	352	5	q.a	q.a	PROPN
hassl-836	352	6	.	.	PROPN
hassl-836	352	7	malik	malik	PROPN
hassl-836	352	8	,	,	PUNCT
hassl-836	352	9	2015	2015	NUM
hassl-836	352	10	.	.	PUNCT
hassl-836	353	1	creative	creative	ADJ
hassl-836	353	2	accounting	accounting	PROPN
hassl-836	353	3	&	&	CCONJ
hassl-836	353	4	financial	financial	ADJ
hassl-836	353	5	reporting	reporting	NOUN
hassl-836	353	6	:	:	PUNCT
hassl-836	353	7	model	model	NOUN
hassl-836	353	8	development	development	PROPN
hassl-836	353	9	&	&	CCONJ
hassl-836	353	10	empirical	empirical	ADJ
hassl-836	353	11	testing	testing	NOUN
hassl-836	353	12	.	.	PUNCT
hassl-836	354	1	international	international	ADJ
hassl-836	354	2	journal	journal	PROPN
hassl-836	354	3	of	of	ADP
hassl-836	354	4	economics	economic	NOUN
hassl-836	354	5	and	and	CCONJ
hassl-836	354	6	financial	financial	ADJ
hassl-836	354	7	issues	issue	NOUN
hassl-836	354	8	,	,	PUNCT
hassl-836	354	9	5(2	5(2	NUM
hassl-836	354	10	):	):	PUNCT
hassl-836	354	11	544	544	NUM
hassl-836	354	12	-	-	SYM
hassl-836	354	13	551	551	NUM
hassl-836	354	14	.	.	PUNCT
hassl-836	355	1	yadav	yadav	PROPN
hassl-836	355	2	,	,	PUNCT
hassl-836	355	3	b.	b.	PROPN
hassl-836	355	4	,	,	PUNCT
hassl-836	355	5	2014	2014	NUM
hassl-836	355	6	.	.	PUNCT
hassl-836	356	1	creative	creative	ADJ
hassl-836	356	2	accounting	accounting	NOUN
hassl-836	356	3	:	:	PUNCT
hassl-836	356	4	an	an	DET
hassl-836	356	5	empirical	empirical	ADJ
hassl-836	356	6	study	study	NOUN
hassl-836	356	7	from	from	ADP
hassl-836	356	8	professional	professional	ADJ
hassl-836	356	9	prospective	prospective	ADJ
hassl-836	356	10	.	.	PUNCT
hassl-836	357	1	international	international	ADJ
hassl-836	357	2	journal	journal	PROPN
hassl-836	357	3	of	of	ADP
hassl-836	357	4	management	management	NOUN
hassl-836	357	5	and	and	CCONJ
hassl-836	357	6	social	social	ADJ
hassl-836	357	7	sciences	science	NOUN
hassl-836	357	8	research	research	NOUN
hassl-836	357	9	,	,	PUNCT
hassl-836	357	10	3(1	3(1	NUM
hassl-836	357	11	):	):	PUNCT
hassl-836	357	12	38	38	NUM
hassl-836	357	13	-	-	SYM
hassl-836	357	14	53	53	NUM
hassl-836	357	15	.	.	PUNCT
hassl-836	358	1	views	view	NOUN
hassl-836	358	2	and	and	CCONJ
hassl-836	358	3	opinions	opinion	NOUN
hassl-836	358	4	expressed	express	VERB
hassl-836	358	5	in	in	ADP
hassl-836	358	6	this	this	DET
hassl-836	358	7	article	article	NOUN
hassl-836	358	8	are	be	AUX
hassl-836	358	9	the	the	DET
hassl-836	358	10	views	view	NOUN
hassl-836	358	11	and	and	CCONJ
hassl-836	358	12	opinions	opinion	NOUN
hassl-836	358	13	of	of	ADP
hassl-836	358	14	the	the	DET
hassl-836	358	15	author(s	author(s	NOUN
hassl-836	358	16	)	)	PUNCT
hassl-836	358	17	,	,	PUNCT
hassl-836	358	18	humanities	humanity	NOUN
hassl-836	358	19	and	and	CCONJ
hassl-836	358	20	social	social	ADJ
hassl-836	358	21	sciences	science	NOUN
hassl-836	358	22	letters	letter	NOUN
hassl-836	358	23	shall	shall	AUX
hassl-836	358	24	not	not	PART
hassl-836	358	25	be	be	AUX
hassl-836	358	26	responsible	responsible	ADJ
hassl-836	358	27	or	or	CCONJ
hassl-836	358	28	answerable	answerable	ADJ
hassl-836	358	29	for	for	ADP
hassl-836	358	30	any	any	DET
hassl-836	358	31	loss	loss	NOUN
hassl-836	358	32	,	,	PUNCT
hassl-836	358	33	damage	damage	NOUN
hassl-836	358	34	or	or	CCONJ
hassl-836	358	35	liability	liability	NOUN
hassl-836	358	36	etc	etc	X
hassl-836	358	37	.	.	X
hassl-836	359	1	caused	cause	VERB
hassl-836	359	2	in	in	ADP
hassl-836	359	3	relation	relation	NOUN
hassl-836	359	4	to	to	PART
hassl-836	359	5	/	/	PUNCT
hassl-836	359	6	arising	arise	VERB
hassl-836	359	7	out	out	ADP
hassl-836	359	8	of	of	ADP
hassl-836	359	9	the	the	DET
hassl-836	359	10	use	use	NOUN
hassl-836	359	11	of	of	ADP
hassl-836	359	12	the	the	DET
hassl-836	359	13	content	content	NOUN
hassl-836	359	14	.	.	PUNCT