id	sid	tid	token	lemma	pos
hassl-859	1	1	280	280	NUM
hassl-859	1	2	©	©	PROPN
hassl-859	1	3	2020	2020	NUM
hassl-859	1	4	conscientia	conscientia	PROPN
hassl-859	1	5	beam	beam	PROPN
hassl-859	1	6	.	.	PUNCT
hassl-859	2	1	all	all	DET
hassl-859	2	2	rights	right	NOUN
hassl-859	2	3	reserved	reserve	VERB
hassl-859	2	4	.	.	PUNCT
hassl-859	3	1	accounting	account	VERB
hassl-859	3	2	conservatism	conservatism	NOUN
hassl-859	3	3	and	and	CCONJ
hassl-859	3	4	financial	financial	ADJ
hassl-859	3	5	performance	performance	NOUN
hassl-859	3	6	:	:	PUNCT
hassl-859	3	7	accountability	accountability	NOUN
hassl-859	3	8	of	of	ADP
hassl-859	3	9	shariah	shariah	PROPN
hassl-859	3	10	compliant	compliant	ADJ
hassl-859	3	11	companies	company	NOUN
hassl-859	3	12	in	in	ADP
hassl-859	3	13	malaysia	malaysia	PROPN
hassl-859	3	14	norfazella	norfazella	PROPN
hassl-859	3	15	mohd	mohd	PROPN
hassl-859	3	16	fariz1	fariz1	PROPN
hassl-859	3	17	nor	nor	CCONJ
hassl-859	3	18	farizal	farizal	AUX
hassl-859	3	19	mohammed2	mohammed2	NOUN
hassl-859	3	20	+	+	X
hassl-859	3	21	nur	nur	VERB
hassl-859	3	22	syifa	syifa	NOUN
hassl-859	3	23	zulkepli3	zulkepli3	NOUN
hassl-859	4	1	amrizah	amrizah	NOUN
hassl-859	4	2	kamaluddin4	kamaluddin4	NOUN
hassl-859	4	3	1,3,4faculty	1,3,4faculty	NUM
hassl-859	4	4	of	of	ADP
hassl-859	4	5	accountancy	accountancy	NOUN
hassl-859	4	6	,	,	PUNCT
hassl-859	4	7	universiti	universiti	PROPN
hassl-859	4	8	teknologi	teknologi	PROPN
hassl-859	4	9	mara	mara	PROPN
hassl-859	4	10	(	(	PUNCT
hassl-859	4	11	uitm	uitm	PROPN
hassl-859	4	12	)	)	PUNCT
hassl-859	4	13	selangor	selangor	PROPN
hassl-859	4	14	,	,	PUNCT
hassl-859	4	15	puncak	puncak	PROPN
hassl-859	4	16	alam	alam	PROPN
hassl-859	4	17	campus	campus	PROPN
hassl-859	4	18	,	,	PUNCT
hassl-859	4	19	bandar	bandar	PROPN
hassl-859	4	20	puncak	puncak	PROPN
hassl-859	4	21	alam	alam	PROPN
hassl-859	4	22	,	,	PUNCT
hassl-859	4	23	malaysia	malaysia	PROPN
hassl-859	4	24	.	.	PUNCT
hassl-859	5	1	2accounting	2accounting	NUM
hassl-859	5	2	research	research	NOUN
hassl-859	5	3	institute	institute	NOUN
hassl-859	5	4	,	,	PUNCT
hassl-859	5	5	universiti	universiti	PROPN
hassl-859	5	6	teknologi	teknologi	PROPN
hassl-859	5	7	mara	mara	PROPN
hassl-859	5	8	(	(	PUNCT
hassl-859	5	9	uitm	uitm	PROPN
hassl-859	5	10	)	)	PUNCT
hassl-859	5	11	,	,	PUNCT
hassl-859	5	12	shah	shah	PROPN
hassl-859	5	13	alam	alam	PROPN
hassl-859	5	14	campus	campus	PROPN
hassl-859	5	15	,	,	PUNCT
hassl-859	5	16	shah	shah	PROPN
hassl-859	5	17	alam	alam	PROPN
hassl-859	5	18	;	;	PUNCT
hassl-859	5	19	faculty	faculty	NOUN
hassl-859	5	20	of	of	ADP
hassl-859	5	21	accountancy	accountancy	NOUN
hassl-859	5	22	,	,	PUNCT
hassl-859	5	23	universiti	universiti	PROPN
hassl-859	5	24	teknologi	teknologi	PROPN
hassl-859	5	25	mara	mara	PROPN
hassl-859	5	26	(	(	PUNCT
hassl-859	5	27	uitm	uitm	PROPN
hassl-859	5	28	selangor	selangor	PROPN
hassl-859	5	29	,	,	PUNCT
hassl-859	5	30	puncak	puncak	PROPN
hassl-859	5	31	alam	alam	PROPN
hassl-859	5	32	campus	campus	PROPN
hassl-859	5	33	,	,	PUNCT
hassl-859	5	34	bandar	bandar	PROPN
hassl-859	5	35	puncak	puncak	PROPN
hassl-859	5	36	alam	alam	PROPN
hassl-859	5	37	,	,	PUNCT
hassl-859	5	38	malaysia	malaysia	PROPN
hassl-859	5	39	.	.	PUNCT
hassl-859	6	1	(	(	PUNCT
hassl-859	6	2	+	+	CCONJ
hassl-859	6	3	corresponding	correspond	VERB
hassl-859	6	4	author	author	NOUN
hassl-859	6	5	)	)	PUNCT
hassl-859	6	6	abstract	abstract	ADJ
hassl-859	6	7	article	article	NOUN
hassl-859	6	8	history	history	NOUN
hassl-859	6	9	received	receive	VERB
hassl-859	6	10	:	:	PUNCT
hassl-859	6	11	27	27	NUM
hassl-859	6	12	april	april	PROPN
hassl-859	6	13	2020	2020	NUM
hassl-859	6	14	revised	revise	VERB
hassl-859	6	15	:	:	PUNCT
hassl-859	6	16	2	2	NUM
hassl-859	6	17	june	june	PROPN
hassl-859	6	18	2020	2020	NUM
hassl-859	6	19	accepted	accept	VERB
hassl-859	6	20	:	:	PUNCT
hassl-859	6	21	6	6	NUM
hassl-859	6	22	july	july	PROPN
hassl-859	6	23	2020	2020	NUM
hassl-859	6	24	published	publish	VERB
hassl-859	6	25	:	:	PUNCT
hassl-859	6	26	23	23	NUM
hassl-859	6	27	july	july	NOUN
hassl-859	6	28	2020	2020	NUM
hassl-859	6	29	keywords	keyword	NOUN
hassl-859	6	30	accounting	account	VERB
hassl-859	6	31	conservatism	conservatism	NOUN
hassl-859	6	32	financial	financial	ADJ
hassl-859	6	33	performance	performance	NOUN
hassl-859	6	34	accountability	accountability	NOUN
hassl-859	6	35	shariah	shariah	PROPN
hassl-859	6	36	-	-	PUNCT
hassl-859	6	37	compliant	compliant	ADJ
hassl-859	6	38	companies	company	NOUN
hassl-859	6	39	malaysia	malaysia	PROPN
hassl-859	6	40	.	.	PUNCT
hassl-859	7	1	the	the	DET
hassl-859	7	2	accountability	accountability	NOUN
hassl-859	7	3	of	of	ADP
hassl-859	7	4	shariah	shariah	PROPN
hassl-859	7	5	-	-	PUNCT
hassl-859	7	6	compliant	compliant	ADJ
hassl-859	7	7	companies	company	NOUN
hassl-859	7	8	is	be	AUX
hassl-859	7	9	essential	essential	ADJ
hassl-859	7	10	to	to	ADP
hassl-859	7	11	ummah	ummah	PRON
hassl-859	7	12	to	to	PART
hassl-859	7	13	ensure	ensure	VERB
hassl-859	7	14	the	the	DET
hassl-859	7	15	quality	quality	NOUN
hassl-859	7	16	of	of	ADP
hassl-859	7	17	earnings	earning	NOUN
hassl-859	7	18	and	and	CCONJ
hassl-859	7	19	enhance	enhance	NOUN
hassl-859	7	20	performance	performance	NOUN
hassl-859	7	21	.	.	PUNCT
hassl-859	8	1	this	this	DET
hassl-859	8	2	study	study	NOUN
hassl-859	8	3	examined	examine	VERB
hassl-859	8	4	the	the	DET
hassl-859	8	5	association	association	NOUN
hassl-859	8	6	of	of	ADP
hassl-859	8	7	accounting	accounting	NOUN
hassl-859	8	8	conservatism	conservatism	NOUN
hassl-859	8	9	,	,	PUNCT
hassl-859	8	10	which	which	PRON
hassl-859	8	11	is	be	AUX
hassl-859	8	12	a	a	DET
hassl-859	8	13	proxy	proxy	NOUN
hassl-859	8	14	for	for	ADP
hassl-859	8	15	accounting	accounting	NOUN
hassl-859	8	16	quality	quality	NOUN
hassl-859	8	17	and	and	CCONJ
hassl-859	8	18	the	the	DET
hassl-859	8	19	financial	financial	ADJ
hassl-859	8	20	performance	performance	NOUN
hassl-859	8	21	of	of	ADP
hassl-859	8	22	shariah	shariah	PROPN
hassl-859	8	23	-	-	PUNCT
hassl-859	8	24	compliant	compliant	ADJ
hassl-859	8	25	companies	company	NOUN
hassl-859	8	26	in	in	ADP
hassl-859	8	27	malaysia	malaysia	PROPN
hassl-859	8	28	.	.	PUNCT
hassl-859	9	1	financial	financial	ADJ
hassl-859	9	2	statements	statement	NOUN
hassl-859	9	3	with	with	ADP
hassl-859	9	4	high	high	ADJ
hassl-859	9	5	quality	quality	NOUN
hassl-859	9	6	assist	assist	NOUN
hassl-859	9	7	in	in	ADP
hassl-859	9	8	better	well	ADJ
hassl-859	9	9	decision	decision	NOUN
hassl-859	9	10	making	making	NOUN
hassl-859	9	11	,	,	PUNCT
hassl-859	9	12	thus	thus	ADV
hassl-859	9	13	preventing	prevent	VERB
hassl-859	9	14	fraud	fraud	NOUN
hassl-859	9	15	activities	activity	NOUN
hassl-859	9	16	and	and	CCONJ
hassl-859	9	17	misappropriation	misappropriation	NOUN
hassl-859	9	18	of	of	ADP
hassl-859	9	19	assets	asset	NOUN
hassl-859	9	20	.	.	PUNCT
hassl-859	10	1	the	the	DET
hassl-859	10	2	data	datum	NOUN
hassl-859	10	3	consisted	consist	VERB
hassl-859	10	4	of	of	ADP
hassl-859	10	5	144	144	NUM
hassl-859	10	6	firm	firm	ADJ
hassl-859	10	7	-	-	PUNCT
hassl-859	10	8	year	year	NOUN
hassl-859	10	9	observations	observation	NOUN
hassl-859	10	10	of	of	ADP
hassl-859	10	11	shariahcompliant	shariahcompliant	ADJ
hassl-859	10	12	companies	company	NOUN
hassl-859	10	13	from	from	ADP
hassl-859	10	14	2012	2012	NUM
hassl-859	10	15	to	to	ADP
hassl-859	10	16	2017	2017	NUM
hassl-859	10	17	.	.	PUNCT
hassl-859	11	1	the	the	DET
hassl-859	11	2	results	result	NOUN
hassl-859	11	3	revealed	reveal	VERB
hassl-859	11	4	that	that	SCONJ
hassl-859	11	5	accounting	accounting	NOUN
hassl-859	11	6	conservatism	conservatism	NOUN
hassl-859	11	7	is	be	AUX
hassl-859	11	8	a	a	DET
hassl-859	11	9	feature	feature	NOUN
hassl-859	11	10	of	of	ADP
hassl-859	11	11	financial	financial	ADJ
hassl-859	11	12	statements	statement	NOUN
hassl-859	11	13	of	of	ADP
hassl-859	11	14	shariah	shariah	PROPN
hassl-859	11	15	-	-	PUNCT
hassl-859	11	16	compliant	compliant	ADJ
hassl-859	11	17	companies	company	NOUN
hassl-859	11	18	in	in	ADP
hassl-859	11	19	malaysia	malaysia	PROPN
hassl-859	11	20	and	and	CCONJ
hassl-859	11	21	accounting	accounting	NOUN
hassl-859	11	22	conservatism	conservatism	NOUN
hassl-859	11	23	had	have	VERB
hassl-859	11	24	a	a	DET
hassl-859	11	25	positive	positive	ADJ
hassl-859	11	26	association	association	NOUN
hassl-859	11	27	with	with	ADP
hassl-859	11	28	financial	financial	ADJ
hassl-859	11	29	performance	performance	NOUN
hassl-859	11	30	.	.	PUNCT
hassl-859	12	1	the	the	DET
hassl-859	12	2	findings	finding	NOUN
hassl-859	12	3	gave	give	VERB
hassl-859	12	4	insights	insight	NOUN
hassl-859	12	5	on	on	ADP
hassl-859	12	6	the	the	DET
hassl-859	12	7	accounting	accounting	NOUN
hassl-859	12	8	quality	quality	NOUN
hassl-859	12	9	and	and	CCONJ
hassl-859	12	10	performance	performance	NOUN
hassl-859	12	11	of	of	ADP
hassl-859	12	12	the	the	DET
hassl-859	12	13	islamic	islamic	ADJ
hassl-859	12	14	capital	capital	NOUN
hassl-859	12	15	market	market	NOUN
hassl-859	12	16	in	in	ADP
hassl-859	12	17	malaysia	malaysia	PROPN
hassl-859	12	18	.	.	PUNCT
hassl-859	13	1	this	this	DET
hassl-859	13	2	study	study	NOUN
hassl-859	13	3	contributes	contribute	VERB
hassl-859	13	4	to	to	ADP
hassl-859	13	5	the	the	DET
hassl-859	13	6	knowledge	knowledge	NOUN
hassl-859	13	7	of	of	ADP
hassl-859	13	8	financial	financial	ADJ
hassl-859	13	9	reporting	reporting	NOUN
hassl-859	13	10	quality	quality	NOUN
hassl-859	13	11	by	by	ADP
hassl-859	13	12	explaining	explain	VERB
hassl-859	13	13	the	the	DET
hassl-859	13	14	ethical	ethical	ADJ
hassl-859	13	15	behavior	behavior	NOUN
hassl-859	13	16	of	of	ADP
hassl-859	13	17	companies	company	NOUN
hassl-859	13	18	using	use	VERB
hassl-859	13	19	stewardship	stewardship	NOUN
hassl-859	13	20	theory	theory	NOUN
hassl-859	13	21	.	.	PUNCT
hassl-859	14	1	contribution	contribution	NOUN
hassl-859	14	2	/	/	SYM
hassl-859	14	3	originality	originality	NOUN
hassl-859	14	4	:	:	PUNCT
hassl-859	14	5	this	this	DET
hassl-859	14	6	study	study	NOUN
hassl-859	14	7	is	be	AUX
hassl-859	14	8	one	one	NUM
hassl-859	14	9	of	of	ADP
hassl-859	14	10	very	very	ADV
hassl-859	14	11	few	few	ADJ
hassl-859	14	12	studies	study	NOUN
hassl-859	14	13	which	which	PRON
hassl-859	14	14	have	have	AUX
hassl-859	14	15	investigated	investigate	VERB
hassl-859	14	16	financial	financial	ADJ
hassl-859	14	17	performance	performance	NOUN
hassl-859	14	18	in	in	ADP
hassl-859	14	19	relation	relation	NOUN
hassl-859	14	20	to	to	ADP
hassl-859	14	21	conservatism	conservatism	NOUN
hassl-859	14	22	on	on	ADP
hassl-859	14	23	listed	list	VERB
hassl-859	14	24	shariah	shariah	PROPN
hassl-859	14	25	-	-	PUNCT
hassl-859	14	26	compliant	compliant	ADJ
hassl-859	14	27	companies	company	NOUN
hassl-859	14	28	by	by	ADP
hassl-859	14	29	using	use	VERB
hassl-859	14	30	two	two	NUM
hassl-859	14	31	models	model	NOUN
hassl-859	14	32	which	which	PRON
hassl-859	14	33	is	be	AUX
hassl-859	14	34	basu	basu	PROPN
hassl-859	14	35	(	(	PUNCT
hassl-859	14	36	1997	1997	NUM
hassl-859	14	37	)	)	PUNCT
hassl-859	14	38	and	and	CCONJ
hassl-859	14	39	khan	khan	PROPN
hassl-859	14	40	and	and	CCONJ
hassl-859	14	41	watts	watts	PROPN
hassl-859	14	42	(	(	PUNCT
hassl-859	14	43	2009	2009	NUM
hassl-859	14	44	)	)	PUNCT
hassl-859	14	45	model	model	NOUN
hassl-859	14	46	.	.	PUNCT
hassl-859	15	1	1	1	X
hassl-859	15	2	.	.	X
hassl-859	15	3	introduction	introduction	NOUN
hassl-859	15	4	being	be	AUX
hassl-859	15	5	one	one	NUM
hassl-859	15	6	of	of	ADP
hassl-859	15	7	the	the	DET
hassl-859	15	8	leading	lead	VERB
hassl-859	15	9	countries	country	NOUN
hassl-859	15	10	in	in	ADP
hassl-859	15	11	the	the	DET
hassl-859	15	12	islamic	islamic	ADJ
hassl-859	15	13	capital	capital	NOUN
hassl-859	15	14	market	market	NOUN
hassl-859	15	15	(	(	PUNCT
hassl-859	15	16	hereafter	hereafter	ADV
hassl-859	15	17	referred	refer	VERB
hassl-859	15	18	to	to	ADP
hassl-859	15	19	as	as	ADP
hassl-859	15	20	icm	icm	NOUN
hassl-859	15	21	)	)	PUNCT
hassl-859	15	22	,	,	PUNCT
hassl-859	15	23	malaysia	malaysia	PROPN
hassl-859	15	24	is	be	AUX
hassl-859	15	25	aiming	aim	VERB
hassl-859	15	26	for	for	ADP
hassl-859	15	27	the	the	DET
hassl-859	15	28	goal	goal	NOUN
hassl-859	15	29	of	of	ADP
hassl-859	15	30	national	national	ADJ
hassl-859	15	31	transformation	transformation	NOUN
hassl-859	15	32	2050	2050	NUM
hassl-859	15	33	,	,	PUNCT
hassl-859	15	34	to	to	PART
hassl-859	15	35	become	become	VERB
hassl-859	15	36	a	a	DET
hassl-859	15	37	developed	developed	ADJ
hassl-859	15	38	,	,	PUNCT
hassl-859	15	39	advanced	advanced	ADJ
hassl-859	15	40	and	and	CCONJ
hassl-859	15	41	high	high	ADJ
hassl-859	15	42	-	-	PUNCT
hassl-859	15	43	income	income	NOUN
hassl-859	15	44	nation	nation	NOUN
hassl-859	15	45	.	.	PUNCT
hassl-859	16	1	icm	icm	NOUN
hassl-859	16	2	is	be	AUX
hassl-859	16	3	part	part	NOUN
hassl-859	16	4	of	of	ADP
hassl-859	16	5	a	a	DET
hassl-859	16	6	primary	primary	ADJ
hassl-859	16	7	market	market	NOUN
hassl-859	16	8	where	where	SCONJ
hassl-859	16	9	the	the	DET
hassl-859	16	10	traded	trade	VERB
hassl-859	16	11	shares	share	NOUN
hassl-859	16	12	come	come	VERB
hassl-859	16	13	from	from	ADP
hassl-859	16	14	firms	firm	NOUN
hassl-859	16	15	that	that	PRON
hassl-859	16	16	transact	transact	VERB
hassl-859	16	17	following	follow	VERB
hassl-859	16	18	the	the	DET
hassl-859	16	19	islamic	islamic	ADJ
hassl-859	16	20	principles	principle	NOUN
hassl-859	16	21	(	(	PUNCT
hassl-859	16	22	mohd	mohd	NOUN
hassl-859	16	23	-	-	PUNCT
hassl-859	16	24	sanusi	sanusi	PROPN
hassl-859	16	25	,	,	PUNCT
hassl-859	16	26	ismail	ismail	NOUN
hassl-859	16	27	,	,	PUNCT
hassl-859	16	28	hudayati	hudayati	NOUN
hassl-859	16	29	,	,	PUNCT
hassl-859	16	30	&	&	CCONJ
hassl-859	16	31	harjito	harjito	PROPN
hassl-859	16	32	,	,	PUNCT
hassl-859	16	33	2015	2015	NUM
hassl-859	16	34	)	)	PUNCT
hassl-859	16	35	.	.	PUNCT
hassl-859	17	1	the	the	DET
hassl-859	17	2	government	government	NOUN
hassl-859	17	3	of	of	ADP
hassl-859	17	4	malaysia	malaysia	PROPN
hassl-859	17	5	has	have	AUX
hassl-859	17	6	given	give	VERB
hassl-859	17	7	strong	strong	ADJ
hassl-859	17	8	support	support	NOUN
hassl-859	17	9	in	in	ADP
hassl-859	17	10	encouraging	encourage	VERB
hassl-859	17	11	the	the	DET
hassl-859	17	12	growth	growth	NOUN
hassl-859	17	13	of	of	ADP
hassl-859	17	14	icm	icm	NOUN
hassl-859	17	15	while	while	SCONJ
hassl-859	17	16	aiming	aim	VERB
hassl-859	17	17	for	for	SCONJ
hassl-859	17	18	malaysia	malaysia	PROPN
hassl-859	17	19	to	to	PART
hassl-859	17	20	become	become	VERB
hassl-859	17	21	an	an	DET
hassl-859	17	22	advanced	advanced	ADJ
hassl-859	17	23	capital	capital	NOUN
hassl-859	17	24	market	market	NOUN
hassl-859	17	25	.	.	PUNCT
hassl-859	18	1	the	the	DET
hassl-859	18	2	malaysian	malaysian	ADJ
hassl-859	18	3	government	government	NOUN
hassl-859	18	4	securities	security	NOUN
hassl-859	18	5	contribute	contribute	VERB
hassl-859	18	6	half	half	NOUN
hassl-859	18	7	of	of	ADP
hassl-859	18	8	the	the	DET
hassl-859	18	9	total	total	ADJ
hassl-859	18	10	gross	gross	ADJ
hassl-859	18	11	borrowing	borrowing	NOUN
hassl-859	18	12	aggregating	aggregate	VERB
hassl-859	18	13	to	to	ADP
hassl-859	18	14	rm54	rm54	PROPN
hassl-859	18	15	billion	billion	NUM
hassl-859	18	16	(	(	PUNCT
hassl-859	18	17	economic	economic	ADJ
hassl-859	18	18	report	report	NOUN
hassl-859	18	19	of	of	ADP
hassl-859	18	20	malaysia	malaysia	PROPN
hassl-859	18	21	,	,	PUNCT
hassl-859	18	22	2017/2018	2017/2018	NUM
hassl-859	18	23	)	)	PUNCT
hassl-859	18	24	.	.	PUNCT
hassl-859	19	1	the	the	DET
hassl-859	19	2	report	report	NOUN
hassl-859	19	3	also	also	ADV
hassl-859	19	4	mentions	mention	VERB
hassl-859	19	5	that	that	SCONJ
hassl-859	19	6	the	the	DET
hassl-859	19	7	allocation	allocation	NOUN
hassl-859	19	8	of	of	ADP
hassl-859	19	9	the	the	DET
hassl-859	19	10	malaysian	malaysian	ADJ
hassl-859	19	11	government	government	NOUN
hassl-859	19	12	investment	investment	NOUN
hassl-859	19	13	issues	issue	NOUN
hassl-859	19	14	that	that	PRON
hassl-859	19	15	constitute	constitute	VERB
hassl-859	19	16	of	of	ADP
hassl-859	19	17	49.5	49.5	NUM
hassl-859	19	18	%	%	NOUN
hassl-859	19	19	,	,	PUNCT
hassl-859	19	20	is	be	AUX
hassl-859	19	21	more	more	ADJ
hassl-859	19	22	than	than	ADP
hassl-859	19	23	the	the	DET
hassl-859	19	24	earlier	early	ADJ
hassl-859	19	25	periods	period	NOUN
hassl-859	19	26	of	of	ADP
hassl-859	19	27	2010	2010	NUM
hassl-859	19	28	to	to	ADP
hassl-859	19	29	2015	2015	NUM
hassl-859	19	30	that	that	PRON
hassl-859	19	31	is	be	AUX
hassl-859	19	32	only	only	ADV
hassl-859	19	33	39.1	39.1	NUM
hassl-859	19	34	%	%	NOUN
hassl-859	19	35	and	and	CCONJ
hassl-859	19	36	this	this	PRON
hassl-859	19	37	is	be	AUX
hassl-859	19	38	predicted	predict	VERB
hassl-859	19	39	to	to	PART
hassl-859	19	40	ascend	ascend	VERB
hassl-859	19	41	the	the	DET
hassl-859	19	42	islamic	islamic	ADJ
hassl-859	19	43	market	market	NOUN
hassl-859	19	44	(	(	PUNCT
hassl-859	19	45	economic	economic	ADJ
hassl-859	19	46	report	report	NOUN
hassl-859	19	47	of	of	ADP
hassl-859	19	48	malaysia	malaysia	PROPN
hassl-859	19	49	,	,	PUNCT
hassl-859	19	50	2017/2018	2017/2018	NUM
hassl-859	19	51	)	)	PUNCT
hassl-859	19	52	.	.	PUNCT
hassl-859	20	1	with	with	ADP
hassl-859	20	2	the	the	DET
hassl-859	20	3	growth	growth	NOUN
hassl-859	20	4	of	of	ADP
hassl-859	20	5	the	the	DET
hassl-859	20	6	icm	icm	NOUN
hassl-859	20	7	where	where	SCONJ
hassl-859	20	8	shariah	shariah	PROPN
hassl-859	20	9	-	-	PUNCT
hassl-859	20	10	compliant	compliant	ADJ
hassl-859	20	11	humanities	humanity	NOUN
hassl-859	20	12	and	and	CCONJ
hassl-859	20	13	social	social	ADJ
hassl-859	20	14	sciences	science	NOUN
hassl-859	20	15	letters	letter	NOUN
hassl-859	20	16	2020	2020	NUM
hassl-859	20	17	vol	vol	NOUN
hassl-859	20	18	.	.	PROPN
hassl-859	20	19	8	8	NUM
hassl-859	20	20	,	,	PUNCT
hassl-859	20	21	no	no	INTJ
hassl-859	20	22	.	.	NOUN
hassl-859	20	23	3	3	NUM
hassl-859	20	24	,	,	PUNCT
hassl-859	20	25	pp	pp	ADJ
hassl-859	20	26	.	.	PUNCT
hassl-859	20	27	280	280	NUM
hassl-859	20	28	-	-	SYM
hassl-859	20	29	297	297	NUM
hassl-859	20	30	.	.	PUNCT
hassl-859	21	1	issn(e	issn(e	PROPN
hassl-859	21	2	):	):	PUNCT
hassl-859	21	3	2312	2312	NUM
hassl-859	21	4	-	-	SYM
hassl-859	21	5	4318	4318	NUM
hassl-859	21	6	issn(p	issn(p	NUM
hassl-859	21	7	):	):	PUNCT
hassl-859	21	8	2312	2312	NUM
hassl-859	21	9	-	-	SYM
hassl-859	21	10	5659	5659	NUM
hassl-859	21	11	doi	doi	NOUN
hassl-859	21	12	:	:	PUNCT
hassl-859	21	13	10.18488	10.18488	NUM
hassl-859	21	14	/	/	SYM
hassl-859	21	15	journal.73.2020.83.280.297	journal.73.2020.83.280.297	PROPN
hassl-859	21	16	©	©	PROPN
hassl-859	21	17	2020	2020	NUM
hassl-859	21	18	conscientia	conscientia	PROPN
hassl-859	21	19	beam	beam	PROPN
hassl-859	21	20	.	.	PUNCT
hassl-859	22	1	all	all	DET
hassl-859	22	2	rights	right	NOUN
hassl-859	22	3	reserved	reserve	VERB
hassl-859	22	4	.	.	PUNCT
hassl-859	23	1	https://orcid.org/0000-0002-0009-4647	https://orcid.org/0000-0002-0009-4647	PROPN
hassl-859	23	2	https://orcid.org/0000-0002-8111-3458	https://orcid.org/0000-0002-8111-3458	PROPN
hassl-859	23	3	https://orcid.org/0000-0002-0009-4647	https://orcid.org/0000-0002-0009-4647	PROPN
hassl-859	23	4	https://orcid.org/0000-0003-3943-9988	https://orcid.org/0000-0003-3943-9988	PROPN
hassl-859	24	1	https://www.doi.org/10.18488/journal.73.2020.83.280.297	https://www.doi.org/10.18488/journal.73.2020.83.280.297	PROPN
hassl-859	24	2	humanities	humanities	PROPN
hassl-859	24	3	and	and	CCONJ
hassl-859	24	4	social	social	ADJ
hassl-859	24	5	sciences	science	NOUN
hassl-859	24	6	letters	letter	NOUN
hassl-859	24	7	,	,	PUNCT
hassl-859	24	8	2020	2020	NUM
hassl-859	24	9	,	,	PUNCT
hassl-859	24	10	8(3	8(3	NUM
hassl-859	24	11	):	):	PUNCT
hassl-859	24	12	280	280	NUM
hassl-859	24	13	-	-	SYM
hassl-859	24	14	297	297	NUM
hassl-859	24	15	281	281	NUM
hassl-859	24	16	©	©	PROPN
hassl-859	24	17	2020	2020	NUM
hassl-859	24	18	conscientia	conscientia	PROPN
hassl-859	24	19	beam	beam	PROPN
hassl-859	24	20	.	.	PUNCT
hassl-859	25	1	all	all	DET
hassl-859	25	2	rights	right	NOUN
hassl-859	25	3	reserved	reserve	VERB
hassl-859	25	4	.	.	PUNCT
hassl-859	26	1	companies	company	NOUN
hassl-859	26	2	(	(	PUNCT
hassl-859	26	3	hereafter	hereafter	ADV
hassl-859	26	4	referred	refer	VERB
hassl-859	26	5	to	to	ADP
hassl-859	26	6	as	as	SCONJ
hassl-859	26	7	scc	scc	NOUN
hassl-859	26	8	)	)	PUNCT
hassl-859	26	9	are	be	AUX
hassl-859	26	10	trading	trade	VERB
hassl-859	26	11	,	,	PUNCT
hassl-859	26	12	high	high	ADJ
hassl-859	26	13	quality	quality	NOUN
hassl-859	26	14	of	of	ADP
hassl-859	26	15	financial	financial	ADJ
hassl-859	26	16	statements	statement	NOUN
hassl-859	26	17	is	be	AUX
hassl-859	26	18	demanded	demand	VERB
hassl-859	26	19	for	for	ADP
hassl-859	26	20	effective	effective	ADJ
hassl-859	26	21	investment	investment	NOUN
hassl-859	26	22	decision	decision	NOUN
hassl-859	26	23	making	making	NOUN
hassl-859	26	24	.	.	PUNCT
hassl-859	27	1	prior	prior	ADJ
hassl-859	27	2	studies	study	NOUN
hassl-859	27	3	assert	assert	VERB
hassl-859	27	4	that	that	SCONJ
hassl-859	27	5	ethical	ethical	ADJ
hassl-859	27	6	behavior	behavior	NOUN
hassl-859	27	7	in	in	ADP
hassl-859	27	8	the	the	DET
hassl-859	27	9	business	business	NOUN
hassl-859	27	10	organization	organization	NOUN
hassl-859	27	11	gives	give	VERB
hassl-859	27	12	rise	rise	NOUN
hassl-859	27	13	to	to	ADP
hassl-859	27	14	the	the	DET
hassl-859	27	15	accounting	accounting	NOUN
hassl-859	27	16	quality	quality	NOUN
hassl-859	27	17	(	(	PUNCT
hassl-859	27	18	wan	wan	PROPN
hassl-859	27	19	,	,	PUNCT
hassl-859	27	20	kamarudin	kamarudin	PROPN
hassl-859	27	21	,	,	PUNCT
hassl-859	27	22	&	&	CCONJ
hassl-859	27	23	sarman	sarman	PROPN
hassl-859	27	24	,	,	PUNCT
hassl-859	27	25	2015	2015	NUM
hassl-859	27	26	)	)	PUNCT
hassl-859	27	27	.	.	PUNCT
hassl-859	28	1	accounting	accounting	NOUN
hassl-859	28	2	quality	quality	NOUN
hassl-859	28	3	is	be	AUX
hassl-859	28	4	high	high	ADJ
hassl-859	28	5	in	in	ADP
hassl-859	28	6	demand	demand	NOUN
hassl-859	28	7	as	as	SCONJ
hassl-859	28	8	it	it	PRON
hassl-859	28	9	is	be	AUX
hassl-859	28	10	an	an	DET
hassl-859	28	11	essential	essential	ADJ
hassl-859	28	12	source	source	NOUN
hassl-859	28	13	of	of	ADP
hassl-859	28	14	information	information	NOUN
hassl-859	28	15	for	for	ADP
hassl-859	28	16	the	the	DET
hassl-859	28	17	business	business	NOUN
hassl-859	28	18	execution	execution	NOUN
hassl-859	28	19	assessment	assessment	NOUN
hassl-859	28	20	for	for	ADP
hassl-859	28	21	decision	decision	NOUN
hassl-859	28	22	-	-	PUNCT
hassl-859	28	23	making	making	NOUN
hassl-859	28	24	.	.	PUNCT
hassl-859	29	1	in	in	ADP
hassl-859	29	2	the	the	DET
hassl-859	29	3	process	process	NOUN
hassl-859	29	4	of	of	ADP
hassl-859	29	5	preparing	prepare	VERB
hassl-859	29	6	financial	financial	ADJ
hassl-859	29	7	statements	statement	NOUN
hassl-859	29	8	,	,	PUNCT
hassl-859	29	9	earnings	earning	NOUN
hassl-859	29	10	management	management	NOUN
hassl-859	29	11	behavior	behavior	NOUN
hassl-859	29	12	may	may	AUX
hassl-859	29	13	occur	occur	VERB
hassl-859	29	14	therefore	therefore	ADV
hassl-859	29	15	there	there	PRON
hassl-859	29	16	are	be	VERB
hassl-859	29	17	approved	approve	VERB
hassl-859	29	18	accounting	accounting	NOUN
hassl-859	29	19	standards	standard	NOUN
hassl-859	29	20	.	.	PUNCT
hassl-859	30	1	this	this	DET
hassl-859	30	2	occurrence	occurrence	NOUN
hassl-859	30	3	may	may	AUX
hassl-859	30	4	mislead	mislead	VERB
hassl-859	30	5	and	and	CCONJ
hassl-859	30	6	influence	influence	VERB
hassl-859	30	7	stakeholders	stakeholder	NOUN
hassl-859	30	8	in	in	ADP
hassl-859	30	9	their	their	PRON
hassl-859	30	10	decision	decision	NOUN
hassl-859	30	11	making	making	NOUN
hassl-859	30	12	.	.	PUNCT
hassl-859	31	1	low	low	ADJ
hassl-859	31	2	quality	quality	NOUN
hassl-859	31	3	of	of	ADP
hassl-859	31	4	information	information	NOUN
hassl-859	31	5	reflects	reflect	VERB
hassl-859	31	6	less	less	ADJ
hassl-859	31	7	transparency	transparency	NOUN
hassl-859	31	8	,	,	PUNCT
hassl-859	31	9	which	which	PRON
hassl-859	31	10	may	may	AUX
hassl-859	31	11	encourage	encourage	VERB
hassl-859	31	12	unethical	unethical	ADJ
hassl-859	31	13	behaviour	behaviour	NOUN
hassl-859	31	14	such	such	ADJ
hassl-859	31	15	as	as	ADP
hassl-859	31	16	fraud	fraud	NOUN
hassl-859	31	17	activities	activity	NOUN
hassl-859	31	18	and	and	CCONJ
hassl-859	31	19	misappropriation	misappropriation	NOUN
hassl-859	31	20	of	of	ADP
hassl-859	31	21	assets	asset	NOUN
hassl-859	31	22	.	.	PUNCT
hassl-859	32	1	the	the	DET
hassl-859	32	2	result	result	NOUN
hassl-859	32	3	of	of	ADP
hassl-859	32	4	the	the	DET
hassl-859	32	5	action	action	NOUN
hassl-859	32	6	may	may	AUX
hassl-859	32	7	distract	distract	VERB
hassl-859	32	8	the	the	DET
hassl-859	32	9	real	real	ADJ
hassl-859	32	10	economic	economic	ADJ
hassl-859	32	11	performance	performance	NOUN
hassl-859	32	12	of	of	ADP
hassl-859	32	13	the	the	DET
hassl-859	32	14	company	company	NOUN
hassl-859	32	15	(	(	PUNCT
hassl-859	32	16	mohammed	mohammed	PROPN
hassl-859	32	17	,	,	PUNCT
hassl-859	32	18	ahmed	ahmed	PROPN
hassl-859	32	19	,	,	PUNCT
hassl-859	32	20	&	&	CCONJ
hassl-859	32	21	ji	ji	PROPN
hassl-859	32	22	,	,	PUNCT
hassl-859	32	23	2017	2017	NUM
hassl-859	32	24	)	)	PUNCT
hassl-859	32	25	.	.	PUNCT
hassl-859	33	1	one	one	NUM
hassl-859	33	2	of	of	ADP
hassl-859	33	3	the	the	DET
hassl-859	33	4	ethical	ethical	ADJ
hassl-859	33	5	behavior	behavior	NOUN
hassl-859	33	6	mechanisms	mechanism	NOUN
hassl-859	33	7	in	in	ADP
hassl-859	33	8	business	business	NOUN
hassl-859	33	9	engagement	engagement	NOUN
hassl-859	33	10	is	be	AUX
hassl-859	33	11	religion	religion	NOUN
hassl-859	33	12	.	.	PUNCT
hassl-859	34	1	as	as	ADP
hassl-859	34	2	scc	scc	ADJ
hassl-859	34	3	practice	practice	NOUN
hassl-859	34	4	islamic	islamic	ADJ
hassl-859	34	5	principles	principle	NOUN
hassl-859	34	6	,	,	PUNCT
hassl-859	34	7	the	the	DET
hassl-859	34	8	main	main	ADJ
hassl-859	34	9	goal	goal	NOUN
hassl-859	34	10	is	be	AUX
hassl-859	34	11	the	the	DET
hassl-859	34	12	stakeholders	stakeholder	NOUN
hassl-859	34	13	’	'	PUNCT
hassl-859	34	14	wellbeing	wellbee	VERB
hassl-859	34	15	and	and	CCONJ
hassl-859	34	16	good	good	ADJ
hassl-859	34	17	life	life	NOUN
hassl-859	34	18	instead	instead	ADV
hassl-859	34	19	of	of	ADP
hassl-859	34	20	materialism	materialism	NOUN
hassl-859	34	21	.	.	PUNCT
hassl-859	35	1	it	it	PRON
hassl-859	35	2	also	also	ADV
hassl-859	35	3	focuses	focus	VERB
hassl-859	35	4	on	on	ADP
hassl-859	35	5	the	the	DET
hassl-859	35	6	avoidance	avoidance	NOUN
hassl-859	35	7	of	of	ADP
hassl-859	35	8	inequity	inequity	NOUN
hassl-859	35	9	injustice	injustice	NOUN
hassl-859	35	10	,	,	PUNCT
hassl-859	35	11	exploitation	exploitation	NOUN
hassl-859	35	12	,	,	PUNCT
hassl-859	35	13	oppression	oppression	NOUN
hassl-859	35	14	,	,	PUNCT
hassl-859	35	15	and	and	CCONJ
hassl-859	35	16	wrongdoing	wrongdoing	NOUN
hassl-859	35	17	towards	towards	ADP
hassl-859	35	18	society	society	NOUN
hassl-859	35	19	(	(	PUNCT
hassl-859	35	20	rahman	rahman	PROPN
hassl-859	35	21	,	,	PUNCT
hassl-859	35	22	yammeesri	yammeesri	PROPN
hassl-859	35	23	,	,	PUNCT
hassl-859	35	24	&	&	CCONJ
hassl-859	35	25	perera	perera	PROPN
hassl-859	35	26	,	,	PUNCT
hassl-859	35	27	2010	2010	NUM
hassl-859	35	28	)	)	PUNCT
hassl-859	35	29	.	.	PUNCT
hassl-859	36	1	hence	hence	ADV
hassl-859	36	2	,	,	PUNCT
hassl-859	36	3	religion	religion	NOUN
hassl-859	36	4	is	be	AUX
hassl-859	36	5	the	the	DET
hassl-859	36	6	mechanism	mechanism	NOUN
hassl-859	36	7	that	that	PRON
hassl-859	36	8	can	can	AUX
hassl-859	36	9	prevent	prevent	VERB
hassl-859	36	10	oneself	oneself	PRON
hassl-859	36	11	from	from	ADP
hassl-859	36	12	unethical	unethical	ADJ
hassl-859	36	13	behavior	behavior	NOUN
hassl-859	36	14	in	in	ADP
hassl-859	36	15	business	business	NOUN
hassl-859	36	16	engagement	engagement	NOUN
hassl-859	36	17	.	.	PUNCT
hassl-859	37	1	in	in	ADP
hassl-859	37	2	short	short	ADJ
hassl-859	37	3	,	,	PUNCT
hassl-859	37	4	religion	religion	NOUN
hassl-859	37	5	is	be	AUX
hassl-859	37	6	a	a	DET
hassl-859	37	7	powerful	powerful	ADJ
hassl-859	37	8	tool	tool	NOUN
hassl-859	37	9	to	to	PART
hassl-859	37	10	mitigate	mitigate	VERB
hassl-859	37	11	opportunistic	opportunistic	ADJ
hassl-859	37	12	behavior	behavior	NOUN
hassl-859	37	13	through	through	ADP
hassl-859	37	14	earnings	earning	NOUN
hassl-859	37	15	management	management	NOUN
hassl-859	37	16	.	.	PUNCT
hassl-859	38	1	thus	thus	ADV
hassl-859	38	2	,	,	PUNCT
hassl-859	38	3	through	through	ADP
hassl-859	38	4	its	its	PRON
hassl-859	38	5	accountability	accountability	NOUN
hassl-859	38	6	to	to	ADP
hassl-859	38	7	society	society	NOUN
hassl-859	38	8	,	,	PUNCT
hassl-859	38	9	scc	scc	PROPN
hassl-859	38	10	are	be	AUX
hassl-859	38	11	expected	expect	VERB
hassl-859	38	12	to	to	PART
hassl-859	38	13	report	report	VERB
hassl-859	38	14	their	their	PRON
hassl-859	38	15	earnings	earning	NOUN
hassl-859	38	16	.	.	PUNCT
hassl-859	39	1	according	accord	VERB
hassl-859	39	2	to	to	ADP
hassl-859	39	3	farooq	farooq	PROPN
hassl-859	39	4	and	and	CCONJ
hassl-859	39	5	abdelbari	abdelbari	NOUN
hassl-859	39	6	(	(	PUNCT
hassl-859	39	7	2015	2015	NUM
hassl-859	39	8	)	)	PUNCT
hassl-859	39	9	;	;	PUNCT
hassl-859	39	10	mcguire	mcguire	PROPN
hassl-859	39	11	,	,	PUNCT
hassl-859	39	12	omer	omer	PROPN
hassl-859	39	13	,	,	PUNCT
hassl-859	39	14	and	and	CCONJ
hassl-859	39	15	sharp	sharp	ADJ
hassl-859	39	16	(	(	PUNCT
hassl-859	39	17	2012	2012	NUM
hassl-859	39	18	)	)	PUNCT
hassl-859	39	19	and	and	CCONJ
hassl-859	39	20	wan	wan	PROPN
hassl-859	39	21	et	et	PROPN
hassl-859	39	22	al	al	PROPN
hassl-859	39	23	.	.	PROPN
hassl-859	40	1	(	(	PUNCT
hassl-859	40	2	2015	2015	NUM
hassl-859	40	3	)	)	PUNCT
hassl-859	40	4	scc	scc	NOUN
hassl-859	40	5	have	have	VERB
hassl-859	40	6	significantly	significantly	ADV
hassl-859	40	7	higher	high	ADJ
hassl-859	40	8	earnings	earning	NOUN
hassl-859	40	9	quality	quality	NOUN
hassl-859	40	10	as	as	SCONJ
hassl-859	40	11	they	they	PRON
hassl-859	40	12	are	be	AUX
hassl-859	40	13	significantly	significantly	ADV
hassl-859	40	14	influenced	influence	VERB
hassl-859	40	15	by	by	ADP
hassl-859	40	16	religion	religion	NOUN
hassl-859	40	17	.	.	PUNCT
hassl-859	41	1	another	another	DET
hassl-859	41	2	related	relate	VERB
hassl-859	41	3	study	study	NOUN
hassl-859	41	4	by	by	ADP
hassl-859	41	5	abdul	abdul	PROPN
hassl-859	41	6	-	-	PUNCT
hassl-859	41	7	rahman	rahman	PROPN
hassl-859	41	8	,	,	PUNCT
hassl-859	41	9	rahman	rahman	PROPN
hassl-859	41	10	,	,	PUNCT
hassl-859	41	11	and	and	CCONJ
hassl-859	41	12	courtenay	courtenay	PROPN
hassl-859	41	13	(	(	PUNCT
hassl-859	41	14	2012	2012	NUM
hassl-859	41	15	)	)	PUNCT
hassl-859	41	16	found	find	VERB
hassl-859	41	17	that	that	SCONJ
hassl-859	41	18	the	the	DET
hassl-859	41	19	islamic	islamic	ADJ
hassl-859	41	20	ethical	ethical	ADJ
hassl-859	41	21	framework	framework	NOUN
hassl-859	41	22	affects	affect	VERB
hassl-859	41	23	earnings	earning	NOUN
hassl-859	41	24	quality	quality	NOUN
hassl-859	41	25	,	,	PUNCT
hassl-859	41	26	proxied	proxie	VERB
hassl-859	41	27	by	by	ADP
hassl-859	41	28	accounting	account	VERB
hassl-859	41	29	conservatism	conservatism	NOUN
hassl-859	41	30	in	in	ADP
hassl-859	41	31	malaysian	malaysian	ADJ
hassl-859	41	32	listed	list	VERB
hassl-859	41	33	companies	company	NOUN
hassl-859	41	34	.	.	PUNCT
hassl-859	42	1	from	from	ADP
hassl-859	42	2	the	the	DET
hassl-859	42	3	study	study	NOUN
hassl-859	42	4	,	,	PUNCT
hassl-859	42	5	scc	scc	PROPN
hassl-859	42	6	have	have	VERB
hassl-859	42	7	higher	high	ADJ
hassl-859	42	8	accounting	accounting	NOUN
hassl-859	42	9	conservatism	conservatism	NOUN
hassl-859	42	10	,	,	PUNCT
hassl-859	42	11	suggesting	suggest	VERB
hassl-859	42	12	religious	religious	ADJ
hassl-859	42	13	ethical	ethical	ADJ
hassl-859	42	14	behavior	behavior	NOUN
hassl-859	42	15	mitigates	mitigate	VERB
hassl-859	42	16	managerial	managerial	ADJ
hassl-859	42	17	opportunistic	opportunistic	ADJ
hassl-859	42	18	and	and	CCONJ
hassl-859	42	19	leads	lead	VERB
hassl-859	42	20	to	to	ADP
hassl-859	42	21	higher	high	ADJ
hassl-859	42	22	earnings	earning	NOUN
hassl-859	42	23	quality	quality	NOUN
hassl-859	42	24	.	.	PUNCT
hassl-859	43	1	the	the	DET
hassl-859	43	2	current	current	ADJ
hassl-859	43	3	study	study	NOUN
hassl-859	43	4	extends	extend	VERB
hassl-859	43	5	the	the	DET
hassl-859	43	6	study	study	NOUN
hassl-859	43	7	of	of	ADP
hassl-859	43	8	wan	wan	PROPN
hassl-859	43	9	et	et	PROPN
hassl-859	43	10	al	al	PROPN
hassl-859	43	11	.	.	PROPN
hassl-859	44	1	(	(	PUNCT
hassl-859	44	2	2015	2015	NUM
hassl-859	44	3	)	)	PUNCT
hassl-859	44	4	and	and	CCONJ
hassl-859	44	5	abdul	abdul	PROPN
hassl-859	44	6	-	-	PUNCT
hassl-859	44	7	rahman	rahman	PROPN
hassl-859	44	8	et	et	PROPN
hassl-859	44	9	al	al	PROPN
hassl-859	44	10	.	.	PROPN
hassl-859	45	1	(	(	PUNCT
hassl-859	45	2	2012	2012	NUM
hassl-859	45	3	)	)	PUNCT
hassl-859	45	4	who	who	PRON
hassl-859	45	5	examined	examine	VERB
hassl-859	45	6	the	the	DET
hassl-859	45	7	accounting	accounting	NOUN
hassl-859	45	8	quality	quality	NOUN
hassl-859	45	9	of	of	ADP
hassl-859	45	10	scc	scc	NOUN
hassl-859	45	11	,	,	PUNCT
hassl-859	45	12	by	by	ADP
hassl-859	45	13	looking	look	VERB
hassl-859	45	14	at	at	ADP
hassl-859	45	15	the	the	DET
hassl-859	45	16	connection	connection	NOUN
hassl-859	45	17	between	between	ADP
hassl-859	45	18	accounting	account	VERB
hassl-859	45	19	conservatism	conservatism	NOUN
hassl-859	45	20	and	and	CCONJ
hassl-859	45	21	scc	scc	NOUN
hassl-859	45	22	performance	performance	NOUN
hassl-859	45	23	.	.	PUNCT
hassl-859	46	1	conservatism	conservatism	NOUN
hassl-859	46	2	is	be	AUX
hassl-859	46	3	well	well	ADV
hassl-859	46	4	known	know	VERB
hassl-859	46	5	as	as	ADP
hassl-859	46	6	a	a	DET
hassl-859	46	7	safety	safety	NOUN
hassl-859	46	8	concept	concept	NOUN
hassl-859	46	9	in	in	ADP
hassl-859	46	10	accounting	accounting	NOUN
hassl-859	46	11	that	that	PRON
hassl-859	46	12	is	be	AUX
hassl-859	46	13	more	more	ADJ
hassl-859	46	14	than	than	ADP
hassl-859	46	15	100	100	NUM
hassl-859	46	16	years	year	NOUN
hassl-859	46	17	old	old	ADJ
hassl-859	46	18	but	but	CCONJ
hassl-859	46	19	there	there	PRON
hassl-859	46	20	are	be	VERB
hassl-859	46	21	some	some	DET
hassl-859	46	22	controversial	controversial	ADJ
hassl-859	46	23	issues	issue	NOUN
hassl-859	46	24	regarding	regard	VERB
hassl-859	46	25	it	it	PRON
hassl-859	46	26	.	.	PUNCT
hassl-859	47	1	it	it	PRON
hassl-859	47	2	is	be	AUX
hassl-859	47	3	one	one	NUM
hassl-859	47	4	of	of	ADP
hassl-859	47	5	the	the	DET
hassl-859	47	6	most	most	ADV
hassl-859	47	7	common	common	ADJ
hassl-859	47	8	accounting	accounting	NOUN
hassl-859	47	9	conventions	convention	NOUN
hassl-859	47	10	in	in	ADP
hassl-859	47	11	financial	financial	ADJ
hassl-859	47	12	reporting	reporting	NOUN
hassl-859	47	13	and	and	CCONJ
hassl-859	47	14	it	it	PRON
hassl-859	47	15	has	have	AUX
hassl-859	47	16	been	be	AUX
hassl-859	47	17	researched	research	VERB
hassl-859	47	18	as	as	ADP
hassl-859	47	19	a	a	DET
hassl-859	47	20	fundamental	fundamental	ADJ
hassl-859	47	21	feature	feature	NOUN
hassl-859	47	22	of	of	ADP
hassl-859	47	23	accounting	accounting	NOUN
hassl-859	47	24	quality	quality	NOUN
hassl-859	47	25	by	by	ADP
hassl-859	47	26	many	many	ADJ
hassl-859	47	27	researchers	researcher	NOUN
hassl-859	47	28	(	(	PUNCT
hassl-859	47	29	artiach	artiach	NOUN
hassl-859	47	30	&	&	CCONJ
hassl-859	47	31	clarkson	clarkson	PROPN
hassl-859	47	32	,	,	PUNCT
hassl-859	47	33	2013	2013	NUM
hassl-859	47	34	;	;	PUNCT
hassl-859	47	35	ruch	ruch	PROPN
hassl-859	47	36	&	&	CCONJ
hassl-859	47	37	taylor	taylor	PROPN
hassl-859	47	38	,	,	PUNCT
hassl-859	47	39	2015	2015	NUM
hassl-859	47	40	)	)	PUNCT
hassl-859	47	41	.	.	PUNCT
hassl-859	48	1	the	the	DET
hassl-859	48	2	quality	quality	NOUN
hassl-859	48	3	of	of	ADP
hassl-859	48	4	financial	financial	ADJ
hassl-859	48	5	reporting	reporting	NOUN
hassl-859	48	6	that	that	PRON
hassl-859	48	7	refers	refer	VERB
hassl-859	48	8	to	to	ADP
hassl-859	48	9	accounting	accounting	NOUN
hassl-859	48	10	conservatism	conservatism	NOUN
hassl-859	48	11	is	be	AUX
hassl-859	48	12	alike	alike	ADV
hassl-859	48	13	to	to	ADP
hassl-859	48	14	the	the	DET
hassl-859	48	15	prudence	prudence	NOUN
hassl-859	48	16	concept	concept	NOUN
hassl-859	48	17	in	in	ADP
hassl-859	48	18	handling	handle	VERB
hassl-859	48	19	uncertainties	uncertainty	NOUN
hassl-859	48	20	in	in	ADP
hassl-859	48	21	accounting	accounting	NOUN
hassl-859	48	22	treatment	treatment	NOUN
hassl-859	48	23	(	(	PUNCT
hassl-859	48	24	khan	khan	PROPN
hassl-859	48	25	&	&	CCONJ
hassl-859	48	26	watts	watts	PROPN
hassl-859	48	27	,	,	PUNCT
hassl-859	48	28	2009	2009	NUM
hassl-859	48	29	;	;	PUNCT
hassl-859	48	30	wang	wang	PROPN
hassl-859	48	31	,	,	PUNCT
hassl-859	48	32	2007	2007	NUM
hassl-859	48	33	)	)	PUNCT
hassl-859	48	34	.	.	PUNCT
hassl-859	49	1	it	it	PRON
hassl-859	49	2	is	be	AUX
hassl-859	49	3	held	hold	VERB
hassl-859	49	4	as	as	ADP
hassl-859	49	5	a	a	DET
hassl-859	49	6	cautious	cautious	ADJ
hassl-859	49	7	treatment	treatment	NOUN
hassl-859	49	8	and	and	CCONJ
hassl-859	49	9	dealing	deal	VERB
hassl-859	49	10	with	with	ADP
hassl-859	49	11	uncertainties	uncertainty	NOUN
hassl-859	49	12	by	by	ADP
hassl-859	49	13	methods	method	NOUN
hassl-859	49	14	of	of	ADP
hassl-859	49	15	understating	understate	VERB
hassl-859	49	16	the	the	DET
hassl-859	49	17	income	income	NOUN
hassl-859	49	18	and	and	CCONJ
hassl-859	49	19	assets	asset	NOUN
hassl-859	49	20	while	while	SCONJ
hassl-859	49	21	overstating	overstate	VERB
hassl-859	49	22	losses	loss	NOUN
hassl-859	49	23	as	as	ADP
hassl-859	49	24	costs	cost	NOUN
hassl-859	49	25	in	in	ADP
hassl-859	49	26	the	the	DET
hassl-859	49	27	financial	financial	ADJ
hassl-859	49	28	statements	statement	NOUN
hassl-859	49	29	.	.	PUNCT
hassl-859	50	1	in	in	ADP
hassl-859	50	2	a	a	DET
hassl-859	50	3	seminal	seminal	ADJ
hassl-859	50	4	paper	paper	NOUN
hassl-859	50	5	by	by	ADP
hassl-859	50	6	basu	basu	PROPN
hassl-859	50	7	(	(	PUNCT
hassl-859	50	8	1997	1997	NUM
hassl-859	50	9	)	)	PUNCT
hassl-859	50	10	accounting	accounting	NOUN
hassl-859	50	11	conservatism	conservatism	NOUN
hassl-859	50	12	is	be	AUX
hassl-859	50	13	defined	define	VERB
hassl-859	50	14	as	as	ADP
hassl-859	50	15	a	a	DET
hassl-859	50	16	situation	situation	NOUN
hassl-859	50	17	where	where	SCONJ
hassl-859	50	18	managers	manager	NOUN
hassl-859	50	19	recognize	recognize	VERB
hassl-859	50	20	losses	loss	NOUN
hassl-859	50	21	earlier	early	ADV
hassl-859	50	22	,	,	PUNCT
hassl-859	50	23	and	and	CCONJ
hassl-859	50	24	later	later	ADV
hassl-859	50	25	recognize	recognize	VERB
hassl-859	50	26	the	the	DET
hassl-859	50	27	profit	profit	NOUN
hassl-859	50	28	or	or	CCONJ
hassl-859	50	29	income	income	NOUN
hassl-859	50	30	.	.	PUNCT
hassl-859	51	1	this	this	DET
hassl-859	51	2	definition	definition	NOUN
hassl-859	51	3	is	be	AUX
hassl-859	51	4	widely	widely	ADV
hassl-859	51	5	used	use	VERB
hassl-859	51	6	in	in	ADP
hassl-859	51	7	many	many	ADJ
hassl-859	51	8	prior	prior	ADJ
hassl-859	51	9	studies	study	NOUN
hassl-859	51	10	on	on	ADP
hassl-859	51	11	accounting	account	VERB
hassl-859	51	12	conservatism	conservatism	NOUN
hassl-859	51	13	.	.	PUNCT
hassl-859	52	1	therefore	therefore	ADV
hassl-859	52	2	,	,	PUNCT
hassl-859	52	3	this	this	DET
hassl-859	52	4	study	study	NOUN
hassl-859	52	5	investigated	investigate	VERB
hassl-859	52	6	whether	whether	SCONJ
hassl-859	52	7	accounting	account	VERB
hassl-859	52	8	conservatism	conservatism	NOUN
hassl-859	52	9	,	,	PUNCT
hassl-859	52	10	which	which	PRON
hassl-859	52	11	is	be	AUX
hassl-859	52	12	a	a	DET
hassl-859	52	13	proxy	proxy	NOUN
hassl-859	52	14	for	for	ADP
hassl-859	52	15	earnings	earning	NOUN
hassl-859	52	16	quality	quality	NOUN
hassl-859	52	17	,	,	PUNCT
hassl-859	52	18	is	be	AUX
hassl-859	52	19	a	a	DET
hassl-859	52	20	feature	feature	NOUN
hassl-859	52	21	for	for	ADP
hassl-859	52	22	shariah	shariah	PROPN
hassl-859	52	23	-	-	PUNCT
hassl-859	52	24	compliant	compliant	ADJ
hassl-859	52	25	companies	company	NOUN
hassl-859	52	26	'	'	PART
hassl-859	52	27	financial	financial	ADJ
hassl-859	52	28	statements	statement	NOUN
hassl-859	52	29	and	and	CCONJ
hassl-859	52	30	investigated	investigate	VERB
hassl-859	52	31	the	the	DET
hassl-859	52	32	association	association	NOUN
hassl-859	52	33	of	of	ADP
hassl-859	52	34	accounting	accounting	NOUN
hassl-859	52	35	conservatism	conservatism	NOUN
hassl-859	52	36	and	and	CCONJ
hassl-859	52	37	the	the	DET
hassl-859	52	38	financial	financial	ADJ
hassl-859	52	39	performance	performance	NOUN
hassl-859	52	40	of	of	ADP
hassl-859	52	41	scc	scc	PROPN
hassl-859	52	42	in	in	ADP
hassl-859	52	43	malaysia	malaysia	PROPN
hassl-859	52	44	.	.	PUNCT
hassl-859	53	1	the	the	DET
hassl-859	53	2	next	next	ADJ
hassl-859	53	3	section	section	NOUN
hassl-859	53	4	,	,	PUNCT
hassl-859	53	5	section	section	NOUN
hassl-859	53	6	2	2	NUM
hassl-859	53	7	reviews	review	VERB
hassl-859	53	8	the	the	DET
hassl-859	53	9	literature	literature	NOUN
hassl-859	53	10	;	;	PUNCT
hassl-859	53	11	section	section	NOUN
hassl-859	53	12	3	3	NUM
hassl-859	53	13	describes	describe	VERB
hassl-859	53	14	the	the	DET
hassl-859	53	15	research	research	NOUN
hassl-859	53	16	methodology	methodology	NOUN
hassl-859	53	17	used	use	VERB
hassl-859	53	18	for	for	ADP
hassl-859	53	19	the	the	DET
hassl-859	53	20	study	study	NOUN
hassl-859	53	21	;	;	PUNCT
hassl-859	53	22	section	section	NOUN
hassl-859	53	23	4	4	NUM
hassl-859	53	24	discusses	discuss	VERB
hassl-859	53	25	the	the	DET
hassl-859	53	26	findings	finding	NOUN
hassl-859	53	27	through	through	ADP
hassl-859	53	28	a	a	DET
hassl-859	53	29	descriptive	descriptive	ADJ
hassl-859	53	30	and	and	CCONJ
hassl-859	53	31	statistical	statistical	ADJ
hassl-859	53	32	analysis	analysis	NOUN
hassl-859	53	33	;	;	PUNCT
hassl-859	53	34	and	and	CCONJ
hassl-859	53	35	section	section	NOUN
hassl-859	53	36	5	5	NUM
hassl-859	53	37	contains	contain	VERB
hassl-859	53	38	the	the	DET
hassl-859	53	39	conclusion	conclusion	NOUN
hassl-859	53	40	.	.	PUNCT
hassl-859	54	1	2	2	X
hassl-859	54	2	.	.	X
hassl-859	54	3	literature	literature	NOUN
hassl-859	54	4	review	review	VERB
hassl-859	54	5	2.1	2.1	NUM
hassl-859	54	6	.	.	PUNCT
hassl-859	55	1	islamic	islamic	ADJ
hassl-859	55	2	capital	capital	NOUN
hassl-859	55	3	market	market	NOUN
hassl-859	55	4	(	(	PUNCT
hassl-859	55	5	icm	icm	NOUN
hassl-859	55	6	)	)	PUNCT
hassl-859	55	7	and	and	CCONJ
hassl-859	55	8	shariah	shariah	PROPN
hassl-859	55	9	-	-	PUNCT
hassl-859	55	10	compliant	compliant	ADJ
hassl-859	55	11	companies	company	NOUN
hassl-859	55	12	(	(	PUNCT
hassl-859	55	13	scc	scc	NOUN
hassl-859	55	14	)	)	PUNCT
hassl-859	55	15	in	in	ADP
hassl-859	55	16	1992	1992	NUM
hassl-859	55	17	,	,	PUNCT
hassl-859	55	18	the	the	DET
hassl-859	55	19	icm	icm	NOUN
hassl-859	55	20	was	be	AUX
hassl-859	55	21	established	establish	VERB
hassl-859	55	22	in	in	ADP
hassl-859	55	23	malaysia	malaysia	PROPN
hassl-859	55	24	,	,	PUNCT
hassl-859	55	25	to	to	PART
hassl-859	55	26	operate	operate	VERB
hassl-859	55	27	the	the	DET
hassl-859	55	28	islamic	islamic	PROPN
hassl-859	55	29	stocks	stocks	PROPN
hassl-859	55	30	trading	trading	NOUN
hassl-859	55	31	,	,	PUNCT
hassl-859	55	32	issued	issue	VERB
hassl-859	55	33	by	by	ADP
hassl-859	55	34	the	the	DET
hassl-859	55	35	securities	securities	PROPN
hassl-859	55	36	commission	commission	PROPN
hassl-859	55	37	malaysia	malaysia	PROPN
hassl-859	55	38	(	(	PUNCT
hassl-859	55	39	hereafter	hereafter	ADV
hassl-859	55	40	referred	refer	VERB
hassl-859	55	41	to	to	ADP
hassl-859	55	42	as	as	ADP
hassl-859	55	43	sc	sc	PROPN
hassl-859	55	44	)	)	PUNCT
hassl-859	55	45	,	,	PUNCT
hassl-859	55	46	where	where	SCONJ
hassl-859	55	47	the	the	DET
hassl-859	55	48	products	product	NOUN
hassl-859	55	49	are	be	AUX
hassl-859	55	50	islamic	islamic	ADJ
hassl-859	55	51	indices	index	NOUN
hassl-859	55	52	,	,	PUNCT
hassl-859	55	53	unit	unit	NOUN
hassl-859	55	54	trusts	trust	NOUN
hassl-859	55	55	and	and	CCONJ
hassl-859	55	56	the	the	DET
hassl-859	55	57	permissible	permissible	ADJ
hassl-859	55	58	counters	counter	NOUN
hassl-859	55	59	in	in	ADP
hassl-859	55	60	the	the	DET
hassl-859	55	61	kuala	kuala	PROPN
hassl-859	55	62	lumpur	lumpur	PROPN
hassl-859	55	63	stock	stock	PROPN
hassl-859	55	64	exchange	exchange	PROPN
hassl-859	55	65	(	(	PUNCT
hassl-859	55	66	klse	klse	PROPN
hassl-859	55	67	)	)	PUNCT
hassl-859	55	68	,	,	PUNCT
hassl-859	55	69	the	the	DET
hassl-859	55	70	former	former	ADJ
hassl-859	55	71	name	name	NOUN
hassl-859	55	72	of	of	ADP
hassl-859	55	73	bursa	bursa	PROPN
hassl-859	55	74	malaysia	malaysia	PROPN
hassl-859	55	75	(	(	PUNCT
hassl-859	55	76	mohd	mohd	PROPN
hassl-859	55	77	humanities	humanity	NOUN
hassl-859	55	78	and	and	CCONJ
hassl-859	55	79	social	social	ADJ
hassl-859	55	80	sciences	science	NOUN
hassl-859	55	81	letters	letter	NOUN
hassl-859	55	82	,	,	PUNCT
hassl-859	55	83	2020	2020	NUM
hassl-859	55	84	,	,	PUNCT
hassl-859	55	85	8(3	8(3	NUM
hassl-859	55	86	):	):	PUNCT
hassl-859	55	87	280	280	NUM
hassl-859	55	88	-	-	SYM
hassl-859	55	89	297	297	NUM
hassl-859	55	90	282	282	NUM
hassl-859	55	91	©	©	PROPN
hassl-859	55	92	2020	2020	NUM
hassl-859	55	93	conscientia	conscientia	PROPN
hassl-859	55	94	beam	beam	PROPN
hassl-859	55	95	.	.	PUNCT
hassl-859	56	1	all	all	DET
hassl-859	56	2	rights	right	NOUN
hassl-859	56	3	reserved	reserve	VERB
hassl-859	56	4	.	.	PUNCT
hassl-859	57	1	yusof	yusof	PROPN
hassl-859	57	2	&	&	CCONJ
hassl-859	57	3	abd	abd	PROPN
hassl-859	57	4	,	,	PUNCT
hassl-859	57	5	2008	2008	NUM
hassl-859	57	6	)	)	PUNCT
hassl-859	57	7	.	.	PUNCT
hassl-859	58	1	in	in	ADP
hassl-859	58	2	particular	particular	ADJ
hassl-859	58	3	,	,	PUNCT
hassl-859	58	4	mohd	mohd	PROPN
hassl-859	58	5	-	-	PUNCT
hassl-859	58	6	sanusi	sanusi	PROPN
hassl-859	58	7	et	et	PROPN
hassl-859	58	8	al	al	PROPN
hassl-859	58	9	.	.	PROPN
hassl-859	59	1	(	(	PUNCT
hassl-859	59	2	2015	2015	NUM
hassl-859	59	3	)	)	PUNCT
hassl-859	59	4	pointed	point	VERB
hassl-859	59	5	out	out	ADP
hassl-859	59	6	that	that	SCONJ
hassl-859	59	7	icm	icm	NOUN
hassl-859	59	8	is	be	AUX
hassl-859	59	9	a	a	DET
hassl-859	59	10	capital	capital	NOUN
hassl-859	59	11	market	market	NOUN
hassl-859	59	12	where	where	SCONJ
hassl-859	59	13	transactions	transaction	NOUN
hassl-859	59	14	are	be	AUX
hassl-859	59	15	conducted	conduct	VERB
hassl-859	59	16	by	by	ADP
hassl-859	59	17	following	follow	VERB
hassl-859	59	18	the	the	DET
hassl-859	59	19	islamic	islamic	ADJ
hassl-859	59	20	law	law	NOUN
hassl-859	59	21	.	.	PUNCT
hassl-859	60	1	iqbal	iqbal	PROPN
hassl-859	60	2	and	and	CCONJ
hassl-859	60	3	tsubota	tsubota	PROPN
hassl-859	60	4	(	(	PUNCT
hassl-859	60	5	2006	2006	NUM
hassl-859	60	6	)	)	PUNCT
hassl-859	60	7	view	view	VERB
hassl-859	60	8	that	that	SCONJ
hassl-859	60	9	with	with	ADP
hassl-859	60	10	the	the	DET
hassl-859	60	11	establishment	establishment	NOUN
hassl-859	60	12	of	of	ADP
hassl-859	60	13	icm	icm	NOUN
hassl-859	60	14	,	,	PUNCT
hassl-859	60	15	it	it	PRON
hassl-859	60	16	may	may	AUX
hassl-859	60	17	improve	improve	VERB
hassl-859	60	18	the	the	DET
hassl-859	60	19	stability	stability	NOUN
hassl-859	60	20	of	of	ADP
hassl-859	60	21	islamic	islamic	ADJ
hassl-859	60	22	institutions	institution	NOUN
hassl-859	60	23	and	and	CCONJ
hassl-859	60	24	hence	hence	ADV
hassl-859	60	25	bring	bring	VERB
hassl-859	60	26	benefits	benefit	NOUN
hassl-859	60	27	not	not	PART
hassl-859	60	28	only	only	ADV
hassl-859	60	29	to	to	ADP
hassl-859	60	30	the	the	DET
hassl-859	60	31	borrowers	borrower	NOUN
hassl-859	60	32	but	but	CCONJ
hassl-859	60	33	also	also	ADV
hassl-859	60	34	to	to	ADP
hassl-859	60	35	institutional	institutional	ADJ
hassl-859	60	36	investors	investor	NOUN
hassl-859	60	37	.	.	PUNCT
hassl-859	61	1	shariah	shariah	PROPN
hassl-859	61	2	as	as	ADP
hassl-859	61	3	the	the	DET
hassl-859	61	4	religious	religious	ADJ
hassl-859	61	5	law	law	NOUN
hassl-859	61	6	guides	guide	VERB
hassl-859	61	7	the	the	DET
hassl-859	61	8	activities	activity	NOUN
hassl-859	61	9	in	in	ADP
hassl-859	61	10	icm	icm	NOUN
hassl-859	61	11	.	.	PUNCT
hassl-859	62	1	the	the	DET
hassl-859	62	2	main	main	ADJ
hassl-859	62	3	feature	feature	NOUN
hassl-859	62	4	of	of	ADP
hassl-859	62	5	icm	icm	NOUN
hassl-859	62	6	is	be	AUX
hassl-859	62	7	the	the	DET
hassl-859	62	8	market	market	NOUN
hassl-859	62	9	is	be	AUX
hassl-859	62	10	prohibited	prohibit	VERB
hassl-859	62	11	from	from	ADP
hassl-859	62	12	involving	involve	VERB
hassl-859	62	13	riba	riba	PROPN
hassl-859	62	14	(	(	PUNCT
hassl-859	62	15	usury	usury	NOUN
hassl-859	62	16	/	/	SYM
hassl-859	62	17	interest	interest	NOUN
hassl-859	62	18	)	)	PUNCT
hassl-859	62	19	,	,	PUNCT
hassl-859	62	20	maisir	maisir	NOUN
hassl-859	62	21	(	(	PUNCT
hassl-859	62	22	gambling	gambling	NOUN
hassl-859	62	23	)	)	PUNCT
hassl-859	62	24	and	and	CCONJ
hassl-859	62	25	gharar	gharar	NOUN
hassl-859	62	26	(	(	PUNCT
hassl-859	62	27	uncertainties	uncertainty	NOUN
hassl-859	62	28	)	)	PUNCT
hassl-859	62	29	elements	element	NOUN
hassl-859	62	30	as	as	SCONJ
hassl-859	62	31	outlined	outline	VERB
hassl-859	62	32	by	by	ADP
hassl-859	62	33	the	the	DET
hassl-859	62	34	sc	sc	PROPN
hassl-859	62	35	,	,	PUNCT
hassl-859	62	36	one	one	NUM
hassl-859	62	37	of	of	ADP
hassl-859	62	38	the	the	DET
hassl-859	62	39	regulating	regulate	VERB
hassl-859	62	40	bodies	body	NOUN
hassl-859	62	41	that	that	PRON
hassl-859	62	42	supervise	supervise	VERB
hassl-859	62	43	icm	icm	NOUN
hassl-859	62	44	in	in	ADP
hassl-859	62	45	malaysia	malaysia	PROPN
hassl-859	62	46	.	.	PUNCT
hassl-859	63	1	as	as	SCONJ
hassl-859	63	2	icm	icm	PROPN
hassl-859	63	3	plays	play	VERB
hassl-859	63	4	vital	vital	ADJ
hassl-859	63	5	role	role	NOUN
hassl-859	63	6	in	in	ADP
hassl-859	63	7	the	the	DET
hassl-859	63	8	muslim	muslim	ADJ
hassl-859	63	9	economy	economy	NOUN
hassl-859	63	10	,	,	PUNCT
hassl-859	63	11	quality	quality	NOUN
hassl-859	63	12	and	and	CCONJ
hassl-859	63	13	transparent	transparent	ADJ
hassl-859	63	14	information	information	NOUN
hassl-859	63	15	is	be	AUX
hassl-859	63	16	undeniably	undeniably	ADV
hassl-859	63	17	critical	critical	ADJ
hassl-859	63	18	for	for	SCONJ
hassl-859	63	19	scc	scc	NOUN
hassl-859	63	20	to	to	PART
hassl-859	63	21	discharge	discharge	VERB
hassl-859	63	22	its	its	PRON
hassl-859	63	23	accountability	accountability	NOUN
hassl-859	63	24	to	to	ADP
hassl-859	63	25	society	society	NOUN
hassl-859	63	26	.	.	PUNCT
hassl-859	64	1	before	before	SCONJ
hassl-859	64	2	the	the	DET
hassl-859	64	3	sc	sc	PROPN
hassl-859	64	4	introduced	introduce	VERB
hassl-859	64	5	a	a	DET
hassl-859	64	6	list	list	NOUN
hassl-859	64	7	of	of	ADP
hassl-859	64	8	shariah	shariah	PROPN
hassl-859	64	9	-	-	PUNCT
hassl-859	64	10	compliant	compliant	ADJ
hassl-859	64	11	stocks	stock	NOUN
hassl-859	64	12	in	in	ADP
hassl-859	64	13	june	june	PROPN
hassl-859	64	14	1997	1997	NUM
hassl-859	64	15	,	,	PUNCT
hassl-859	64	16	bank	bank	NOUN
hassl-859	64	17	islam	islam	PROPN
hassl-859	64	18	malaysia	malaysia	PROPN
hassl-859	64	19	bhd	bhd	PROPN
hassl-859	64	20	took	take	VERB
hassl-859	64	21	the	the	DET
hassl-859	64	22	first	first	ADJ
hassl-859	64	23	initial	initial	ADJ
hassl-859	64	24	efforts	effort	NOUN
hassl-859	64	25	,	,	PUNCT
hassl-859	64	26	back	back	ADV
hassl-859	64	27	in	in	ADP
hassl-859	64	28	1983	1983	NUM
hassl-859	64	29	.	.	PUNCT
hassl-859	65	1	this	this	DET
hassl-859	65	2	process	process	NOUN
hassl-859	65	3	facilitated	facilitate	VERB
hassl-859	65	4	the	the	DET
hassl-859	65	5	establishment	establishment	NOUN
hassl-859	65	6	of	of	ADP
hassl-859	65	7	islamic	islamic	ADJ
hassl-859	65	8	indices	index	NOUN
hassl-859	65	9	.	.	PUNCT
hassl-859	66	1	the	the	DET
hassl-859	66	2	sc	sc	PROPN
hassl-859	66	3	established	establish	VERB
hassl-859	66	4	the	the	DET
hassl-859	66	5	shariah	shariah	PROPN
hassl-859	66	6	advisory	advisory	PROPN
hassl-859	66	7	council	council	PROPN
hassl-859	66	8	(	(	PUNCT
hassl-859	66	9	hereafter	hereafter	ADV
hassl-859	66	10	referred	refer	VERB
hassl-859	66	11	to	to	ADP
hassl-859	66	12	as	as	ADP
hassl-859	66	13	sac	sac	NOUN
hassl-859	66	14	)	)	PUNCT
hassl-859	66	15	with	with	ADP
hassl-859	66	16	the	the	DET
hassl-859	66	17	role	role	NOUN
hassl-859	66	18	of	of	ADP
hassl-859	66	19	advising	advise	VERB
hassl-859	66	20	the	the	DET
hassl-859	66	21	sc	sc	PROPN
hassl-859	66	22	on	on	ADP
hassl-859	66	23	shariah	shariah	PROPN
hassl-859	66	24	matters	matter	NOUN
hassl-859	66	25	of	of	ADP
hassl-859	66	26	icm	icm	NOUN
hassl-859	66	27	.	.	PUNCT
hassl-859	67	1	the	the	DET
hassl-859	67	2	sac	sac	NOUN
hassl-859	67	3	was	be	AUX
hassl-859	67	4	established	establish	VERB
hassl-859	67	5	in	in	ADP
hassl-859	67	6	may	may	PROPN
hassl-859	67	7	1996	1996	NUM
hassl-859	67	8	and	and	CCONJ
hassl-859	67	9	comprises	comprise	NOUN
hassl-859	67	10	of	of	ADP
hassl-859	67	11	qualified	qualified	ADJ
hassl-859	67	12	people	people	NOUN
hassl-859	67	13	who	who	PRON
hassl-859	67	14	can	can	AUX
hassl-859	67	15	deliver	deliver	VERB
hassl-859	67	16	opinions	opinion	NOUN
hassl-859	67	17	on	on	ADP
hassl-859	67	18	shariah	shariah	PROPN
hassl-859	67	19	law	law	NOUN
hassl-859	67	20	such	such	ADJ
hassl-859	67	21	as	as	ADP
hassl-859	67	22	islamic	islamic	ADJ
hassl-859	67	23	scholars	scholar	NOUN
hassl-859	67	24	,	,	PUNCT
hassl-859	67	25	academicians	academician	NOUN
hassl-859	67	26	and	and	CCONJ
hassl-859	67	27	islamic	islamic	ADJ
hassl-859	67	28	finance	finance	NOUN
hassl-859	67	29	experts	expert	NOUN
hassl-859	67	30	,	,	PUNCT
hassl-859	67	31	particularly	particularly	ADV
hassl-859	67	32	in	in	ADP
hassl-859	67	33	islamic	islamic	ADJ
hassl-859	67	34	economics	economic	NOUN
hassl-859	67	35	and	and	CCONJ
hassl-859	67	36	finance	finance	NOUN
hassl-859	67	37	(	(	PUNCT
hassl-859	67	38	wan	wan	PROPN
hassl-859	67	39	et	et	PROPN
hassl-859	67	40	al	al	PROPN
hassl-859	67	41	.	.	PROPN
hassl-859	67	42	,	,	PUNCT
hassl-859	67	43	2015	2015	NUM
hassl-859	67	44	)	)	PUNCT
hassl-859	67	45	.	.	PUNCT
hassl-859	68	1	the	the	DET
hassl-859	68	2	sac	sac	NOUN
hassl-859	68	3	has	have	VERB
hassl-859	68	4	its	its	PRON
hassl-859	68	5	benchmark	benchmark	NOUN
hassl-859	68	6	for	for	SCONJ
hassl-859	68	7	a	a	DET
hassl-859	68	8	company	company	NOUN
hassl-859	68	9	to	to	PART
hassl-859	68	10	be	be	AUX
hassl-859	68	11	listed	list	VERB
hassl-859	68	12	as	as	ADP
hassl-859	68	13	an	an	DET
hassl-859	68	14	scc	scc	NOUN
hassl-859	68	15	,	,	PUNCT
hassl-859	68	16	where	where	SCONJ
hassl-859	68	17	one	one	NUM
hassl-859	68	18	of	of	ADP
hassl-859	68	19	the	the	DET
hassl-859	68	20	criteria	criterion	NOUN
hassl-859	68	21	is	be	AUX
hassl-859	68	22	the	the	DET
hassl-859	68	23	level	level	NOUN
hassl-859	68	24	of	of	ADP
hassl-859	68	25	interest	interest	NOUN
hassl-859	68	26	income	income	NOUN
hassl-859	68	27	received	receive	VERB
hassl-859	68	28	.	.	PUNCT
hassl-859	69	1	if	if	SCONJ
hassl-859	69	2	the	the	DET
hassl-859	69	3	financial	financial	ADJ
hassl-859	69	4	contributions	contribution	NOUN
hassl-859	69	5	from	from	ADP
hassl-859	69	6	non	non	ADJ
hassl-859	69	7	-	-	ADJ
hassl-859	69	8	permissible	permissible	ADJ
hassl-859	69	9	activities	activity	NOUN
hassl-859	69	10	is	be	AUX
hassl-859	69	11	less	less	ADJ
hassl-859	69	12	than	than	ADP
hassl-859	69	13	from	from	ADP
hassl-859	69	14	permissible	permissible	ADJ
hassl-859	69	15	activities	activity	NOUN
hassl-859	69	16	,	,	PUNCT
hassl-859	69	17	the	the	DET
hassl-859	69	18	securities	security	NOUN
hassl-859	69	19	are	be	AUX
hassl-859	69	20	classified	classify	VERB
hassl-859	69	21	as	as	ADP
hassl-859	69	22	shariah	shariah	NOUN
hassl-859	69	23	-	-	PUNCT
hassl-859	69	24	compliant	compliant	PROPN
hassl-859	69	25	and	and	CCONJ
hassl-859	69	26	vice	vice	ADV
hassl-859	69	27	versa	versa	ADV
hassl-859	69	28	(	(	PUNCT
hassl-859	69	29	securities	security	NOUN
hassl-859	69	30	commission	commission	PROPN
hassl-859	69	31	,	,	PUNCT
hassl-859	69	32	2012	2012	NUM
hassl-859	69	33	)	)	PUNCT
hassl-859	69	34	.	.	PUNCT
hassl-859	70	1	this	this	PRON
hassl-859	70	2	is	be	AUX
hassl-859	70	3	to	to	PART
hassl-859	70	4	encourage	encourage	VERB
hassl-859	70	5	muslims	muslim	NOUN
hassl-859	70	6	in	in	ADP
hassl-859	70	7	engaging	engage	VERB
hassl-859	70	8	in	in	ADP
hassl-859	70	9	trading	trading	NOUN
hassl-859	70	10	in	in	ADP
hassl-859	70	11	the	the	DET
hassl-859	70	12	stock	stock	NOUN
hassl-859	70	13	market	market	NOUN
hassl-859	70	14	as	as	ADP
hassl-859	70	15	trading	trading	NOUN
hassl-859	70	16	and	and	CCONJ
hassl-859	70	17	business	business	NOUN
hassl-859	70	18	activities	activity	NOUN
hassl-859	70	19	are	be	AUX
hassl-859	70	20	highly	highly	ADV
hassl-859	70	21	honored	honor	VERB
hassl-859	70	22	in	in	ADP
hassl-859	70	23	islam	islam	PROPN
hassl-859	70	24	.	.	PUNCT
hassl-859	71	1	identifying	identify	VERB
hassl-859	71	2	an	an	DET
hassl-859	71	3	scc	scc	NOUN
hassl-859	71	4	is	be	AUX
hassl-859	71	5	an	an	DET
hassl-859	71	6	essential	essential	ADJ
hassl-859	71	7	step	step	NOUN
hassl-859	71	8	in	in	ADP
hassl-859	71	9	an	an	DET
hassl-859	71	10	investor	investor	NOUN
hassl-859	71	11	’s	’s	PART
hassl-859	71	12	decision	decision	NOUN
hassl-859	71	13	-	-	PUNCT
hassl-859	71	14	making	making	NOUN
hassl-859	71	15	.	.	PUNCT
hassl-859	72	1	thus	thus	ADV
hassl-859	72	2	,	,	PUNCT
hassl-859	72	3	the	the	DET
hassl-859	72	4	sac	sac	NOUN
hassl-859	72	5	gives	give	VERB
hassl-859	72	6	an	an	DET
hassl-859	72	7	updated	update	VERB
hassl-859	72	8	list	list	NOUN
hassl-859	72	9	of	of	ADP
hassl-859	72	10	scc	scc	NOUN
hassl-859	72	11	from	from	ADP
hassl-859	72	12	various	various	ADJ
hassl-859	72	13	perspectives	perspective	NOUN
hassl-859	72	14	,	,	PUNCT
hassl-859	72	15	considering	consider	VERB
hassl-859	72	16	many	many	ADJ
hassl-859	72	17	points	point	NOUN
hassl-859	72	18	of	of	ADP
hassl-859	72	19	view	view	NOUN
hassl-859	72	20	before	before	ADP
hassl-859	72	21	categorizing	categorize	VERB
hassl-859	72	22	the	the	DET
hassl-859	72	23	scc	scc	PROPN
hassl-859	72	24	companies	company	NOUN
hassl-859	72	25	(	(	PUNCT
hassl-859	72	26	securities	security	NOUN
hassl-859	72	27	commission	commission	NOUN
hassl-859	72	28	,	,	PUNCT
hassl-859	72	29	2012	2012	NUM
hassl-859	72	30	)	)	PUNCT
hassl-859	72	31	.	.	PUNCT
hassl-859	73	1	the	the	DET
hassl-859	73	2	scc	scc	PROPN
hassl-859	73	3	play	play	VERB
hassl-859	73	4	a	a	DET
hassl-859	73	5	vital	vital	ADJ
hassl-859	73	6	role	role	NOUN
hassl-859	73	7	in	in	ADP
hassl-859	73	8	the	the	DET
hassl-859	73	9	country	country	NOUN
hassl-859	73	10	's	's	PART
hassl-859	73	11	economic	economic	ADJ
hassl-859	73	12	development	development	NOUN
hassl-859	73	13	as	as	SCONJ
hassl-859	73	14	they	they	PRON
hassl-859	73	15	represent	represent	VERB
hassl-859	73	16	a	a	DET
hassl-859	73	17	prospect	prospect	NOUN
hassl-859	73	18	in	in	ADP
hassl-859	73	19	bridging	bridge	VERB
hassl-859	73	20	the	the	DET
hassl-859	73	21	gap	gap	NOUN
hassl-859	73	22	in	in	ADP
hassl-859	73	23	the	the	DET
hassl-859	73	24	global	global	ADJ
hassl-859	73	25	markets	market	NOUN
hassl-859	73	26	.	.	PUNCT
hassl-859	74	1	the	the	DET
hassl-859	74	2	qualities	quality	NOUN
hassl-859	74	3	of	of	ADP
hassl-859	74	4	fairness	fairness	NOUN
hassl-859	74	5	,	,	PUNCT
hassl-859	74	6	justice	justice	NOUN
hassl-859	74	7	and	and	CCONJ
hassl-859	74	8	equity	equity	NOUN
hassl-859	74	9	that	that	PRON
hassl-859	74	10	are	be	AUX
hassl-859	74	11	implanted	implant	VERB
hassl-859	74	12	in	in	ADP
hassl-859	74	13	the	the	DET
hassl-859	74	14	scc	scc	PROPN
hassl-859	74	15	help	help	NOUN
hassl-859	74	16	in	in	ADP
hassl-859	74	17	surviving	survive	VERB
hassl-859	74	18	the	the	DET
hassl-859	74	19	global	global	ADJ
hassl-859	74	20	economic	economic	ADJ
hassl-859	74	21	crisis	crisis	NOUN
hassl-859	74	22	through	through	ADP
hassl-859	74	23	its	its	PRON
hassl-859	74	24	sustainability	sustainability	NOUN
hassl-859	74	25	and	and	CCONJ
hassl-859	74	26	growth	growth	NOUN
hassl-859	74	27	.	.	PUNCT
hassl-859	75	1	those	those	DET
hassl-859	75	2	dynamic	dynamic	ADJ
hassl-859	75	3	features	feature	NOUN
hassl-859	75	4	of	of	ADP
hassl-859	75	5	the	the	DET
hassl-859	75	6	scc	scc	NOUN
hassl-859	75	7	lead	lead	NOUN
hassl-859	75	8	in	in	ADP
hassl-859	75	9	various	various	ADJ
hassl-859	75	10	researches	research	NOUN
hassl-859	75	11	examining	examine	VERB
hassl-859	75	12	the	the	DET
hassl-859	75	13	issues	issue	NOUN
hassl-859	75	14	related	relate	VERB
hassl-859	75	15	to	to	ADP
hassl-859	75	16	them	they	PRON
hassl-859	75	17	.	.	PUNCT
hassl-859	76	1	the	the	DET
hassl-859	76	2	significance	significance	NOUN
hassl-859	76	3	of	of	ADP
hassl-859	76	4	the	the	DET
hassl-859	76	5	scc	scc	NOUN
hassl-859	76	6	to	to	ADP
hassl-859	76	7	the	the	DET
hassl-859	76	8	economy	economy	NOUN
hassl-859	76	9	of	of	ADP
hassl-859	76	10	the	the	DET
hassl-859	76	11	country	country	NOUN
hassl-859	76	12	explains	explain	VERB
hassl-859	76	13	the	the	DET
hassl-859	76	14	need	need	NOUN
hassl-859	76	15	for	for	ADP
hassl-859	76	16	examining	examine	VERB
hassl-859	76	17	the	the	DET
hassl-859	76	18	reporting	reporting	NOUN
hassl-859	76	19	quality	quality	NOUN
hassl-859	76	20	and	and	CCONJ
hassl-859	76	21	financial	financial	ADJ
hassl-859	76	22	performance	performance	NOUN
hassl-859	76	23	.	.	PUNCT
hassl-859	77	1	the	the	DET
hassl-859	77	2	low	low	ADJ
hassl-859	77	3	quality	quality	NOUN
hassl-859	77	4	of	of	ADP
hassl-859	77	5	reporting	reporting	NOUN
hassl-859	77	6	may	may	AUX
hassl-859	77	7	lead	lead	VERB
hassl-859	77	8	to	to	ADP
hassl-859	77	9	corporate	corporate	ADJ
hassl-859	77	10	failures	failure	NOUN
hassl-859	77	11	,	,	PUNCT
hassl-859	77	12	mismanagement	mismanagement	NOUN
hassl-859	77	13	,	,	PUNCT
hassl-859	77	14	opportunities	opportunity	NOUN
hassl-859	77	15	in	in	ADP
hassl-859	77	16	engaging	engage	VERB
hassl-859	77	17	in	in	ADP
hassl-859	77	18	fraud	fraud	NOUN
hassl-859	77	19	activities	activity	NOUN
hassl-859	77	20	and	and	CCONJ
hassl-859	77	21	corruption	corruption	NOUN
hassl-859	77	22	.	.	PUNCT
hassl-859	78	1	besides	besides	SCONJ
hassl-859	78	2	bursa	bursa	PROPN
hassl-859	78	3	malaysia	malaysia	PROPN
hassl-859	78	4	and	and	CCONJ
hassl-859	78	5	the	the	DET
hassl-859	78	6	sac	sac	NOUN
hassl-859	78	7	,	,	PUNCT
hassl-859	78	8	the	the	DET
hassl-859	78	9	malaysia	malaysia	PROPN
hassl-859	78	10	accounting	accounting	PROPN
hassl-859	78	11	standard	standard	PROPN
hassl-859	78	12	board	board	PROPN
hassl-859	78	13	(	(	PUNCT
hassl-859	78	14	hereafter	hereafter	ADV
hassl-859	78	15	referred	refer	VERB
hassl-859	78	16	to	to	ADP
hassl-859	78	17	as	as	ADP
hassl-859	78	18	masb	masb	NOUN
hassl-859	78	19	)	)	PUNCT
hassl-859	78	20	is	be	AUX
hassl-859	78	21	one	one	NUM
hassl-859	78	22	of	of	ADP
hassl-859	78	23	the	the	DET
hassl-859	78	24	regulating	regulate	VERB
hassl-859	78	25	bodies	body	NOUN
hassl-859	78	26	that	that	PRON
hassl-859	78	27	govern	govern	VERB
hassl-859	78	28	and	and	CCONJ
hassl-859	78	29	supervise	supervise	VERB
hassl-859	78	30	accounting	accounting	NOUN
hassl-859	78	31	transactions	transaction	NOUN
hassl-859	78	32	in	in	ADP
hassl-859	78	33	malaysia	malaysia	PROPN
hassl-859	78	34	.	.	PUNCT
hassl-859	79	1	as	as	SCONJ
hassl-859	79	2	the	the	DET
hassl-859	79	3	study	study	NOUN
hassl-859	79	4	focuses	focus	VERB
hassl-859	79	5	on	on	ADP
hassl-859	79	6	earnings	earning	NOUN
hassl-859	79	7	quality	quality	NOUN
hassl-859	79	8	for	for	ADP
hassl-859	79	9	accounting	accounting	NOUN
hassl-859	79	10	transactions	transaction	NOUN
hassl-859	79	11	,	,	PUNCT
hassl-859	79	12	the	the	DET
hassl-859	79	13	next	next	ADJ
hassl-859	79	14	section	section	NOUN
hassl-859	79	15	discusses	discuss	VERB
hassl-859	79	16	the	the	DET
hassl-859	79	17	interest	interest	NOUN
hassl-859	79	18	of	of	ADP
hassl-859	79	19	masb	masb	NOUN
hassl-859	79	20	in	in	ADP
hassl-859	79	21	adopting	adopt	VERB
hassl-859	79	22	the	the	DET
hassl-859	79	23	international	international	ADJ
hassl-859	79	24	financial	financial	ADJ
hassl-859	79	25	reporting	reporting	NOUN
hassl-859	79	26	standards	standard	NOUN
hassl-859	79	27	(	(	PUNCT
hassl-859	79	28	ifrs	ifrs	PROPN
hassl-859	79	29	)	)	PUNCT
hassl-859	79	30	.	.	PUNCT
hassl-859	80	1	2.2	2.2	NUM
hassl-859	80	2	.	.	PUNCT
hassl-859	81	1	international	international	ADJ
hassl-859	81	2	financial	financial	ADJ
hassl-859	81	3	reporting	reporting	NOUN
hassl-859	81	4	standards	standard	NOUN
hassl-859	81	5	(	(	PUNCT
hassl-859	81	6	ifrs	ifrs	NOUN
hassl-859	81	7	)	)	PUNCT
hassl-859	81	8	adoption	adoption	NOUN
hassl-859	81	9	in	in	ADP
hassl-859	81	10	malaysia	malaysia	PROPN
hassl-859	81	11	the	the	DET
hassl-859	81	12	financial	financial	ADJ
hassl-859	81	13	reporting	reporting	NOUN
hassl-859	81	14	act	act	NOUN
hassl-859	81	15	1997	1997	NUM
hassl-859	81	16	established	establish	VERB
hassl-859	81	17	the	the	DET
hassl-859	81	18	malaysian	malaysian	ADJ
hassl-859	81	19	accounting	accounting	PROPN
hassl-859	81	20	standards	standards	PROPN
hassl-859	81	21	board	board	NOUN
hassl-859	81	22	(	(	PUNCT
hassl-859	81	23	masb	masb	PROPN
hassl-859	81	24	)	)	PUNCT
hassl-859	81	25	to	to	PART
hassl-859	81	26	mark	mark	VERB
hassl-859	81	27	a	a	DET
hassl-859	81	28	new	new	ADJ
hassl-859	81	29	milestone	milestone	NOUN
hassl-859	81	30	in	in	ADP
hassl-859	81	31	the	the	DET
hassl-859	81	32	malaysian	malaysian	ADJ
hassl-859	81	33	financial	financial	ADJ
hassl-859	81	34	reporting	reporting	NOUN
hassl-859	81	35	environment	environment	NOUN
hassl-859	81	36	.	.	PUNCT
hassl-859	82	1	the	the	DET
hassl-859	82	2	masb	masb	NOUN
hassl-859	82	3	issues	issue	NOUN
hassl-859	82	4	approved	approve	VERB
hassl-859	82	5	accounting	accounting	NOUN
hassl-859	82	6	standards	standard	NOUN
hassl-859	82	7	either	either	CCONJ
hassl-859	82	8	by	by	ADP
hassl-859	82	9	developing	develop	VERB
hassl-859	82	10	them	they	PRON
hassl-859	82	11	on	on	ADP
hassl-859	82	12	its	its	PRON
hassl-859	82	13	own	own	ADJ
hassl-859	82	14	or	or	CCONJ
hassl-859	82	15	implementing	implement	VERB
hassl-859	82	16	international	international	ADJ
hassl-859	82	17	accounting	accounting	NOUN
hassl-859	82	18	standards	standard	NOUN
hassl-859	82	19	or	or	CCONJ
hassl-859	82	20	adapting	adapt	VERB
hassl-859	82	21	the	the	DET
hassl-859	82	22	accounting	accounting	NOUN
hassl-859	82	23	standards	standard	NOUN
hassl-859	82	24	of	of	ADP
hassl-859	82	25	another	another	DET
hassl-859	82	26	country	country	NOUN
hassl-859	82	27	.	.	PUNCT
hassl-859	83	1	with	with	ADP
hassl-859	83	2	the	the	DET
hassl-859	83	3	establishment	establishment	NOUN
hassl-859	83	4	of	of	ADP
hassl-859	83	5	the	the	DET
hassl-859	83	6	masb	masb	NOUN
hassl-859	83	7	,	,	PUNCT
hassl-859	83	8	twenty	twenty	NUM
hassl-859	83	9	-	-	PUNCT
hassl-859	83	10	four	four	NUM
hassl-859	83	11	international	international	ADJ
hassl-859	83	12	accounting	accounting	NOUN
hassl-859	83	13	standards	standard	NOUN
hassl-859	83	14	(	(	PUNCT
hassl-859	83	15	ias	ias	PROPN
hassl-859	83	16	)	)	PUNCT
hassl-859	83	17	and	and	CCONJ
hassl-859	83	18	malaysian	malaysian	ADJ
hassl-859	83	19	accounting	accounting	NOUN
hassl-859	83	20	standards	standard	NOUN
hassl-859	83	21	(	(	PUNCT
hassl-859	83	22	mas	mas	PROPN
hassl-859	83	23	)	)	PUNCT
hassl-859	83	24	were	be	AUX
hassl-859	83	25	adopted	adopt	VERB
hassl-859	83	26	and	and	CCONJ
hassl-859	83	27	given	give	VERB
hassl-859	83	28	the	the	DET
hassl-859	83	29	status	status	NOUN
hassl-859	83	30	as	as	ADP
hassl-859	83	31	approved	approve	VERB
hassl-859	83	32	accounting	accounting	NOUN
hassl-859	83	33	standards	standard	NOUN
hassl-859	83	34	(	(	PUNCT
hassl-859	83	35	tan	tan	PROPN
hassl-859	83	36	,	,	PUNCT
hassl-859	83	37	2000	2000	NUM
hassl-859	83	38	)	)	PUNCT
hassl-859	83	39	.	.	PUNCT
hassl-859	84	1	malaysia	malaysia	PROPN
hassl-859	84	2	started	start	VERB
hassl-859	84	3	to	to	PART
hassl-859	84	4	adopt	adopt	VERB
hassl-859	84	5	ifrss	ifrss	VERB
hassl-859	84	6	,	,	PUNCT
hassl-859	84	7	in	in	ADP
hassl-859	84	8	2008	2008	NUM
hassl-859	84	9	when	when	SCONJ
hassl-859	84	10	the	the	DET
hassl-859	84	11	chairman	chairman	NOUN
hassl-859	84	12	of	of	ADP
hassl-859	84	13	masb	masb	PROPN
hassl-859	84	14	,	,	PUNCT
hassl-859	84	15	dato	dato	PROPN
hassl-859	84	16	’	'	PUNCT
hassl-859	84	17	zainal	zainal	PROPN
hassl-859	84	18	abidin	abidin	PROPN
hassl-859	84	19	putih	putih	PROPN
hassl-859	84	20	,	,	PUNCT
hassl-859	84	21	announced	announce	VERB
hassl-859	84	22	that	that	SCONJ
hassl-859	84	23	the	the	DET
hassl-859	84	24	country	country	NOUN
hassl-859	84	25	would	would	AUX
hassl-859	84	26	be	be	AUX
hassl-859	84	27	in	in	ADP
hassl-859	84	28	accordance	accordance	NOUN
hassl-859	84	29	with	with	ADP
hassl-859	84	30	the	the	DET
hassl-859	84	31	international	international	ADJ
hassl-859	84	32	accounting	accounting	PROPN
hassl-859	84	33	standard	standard	PROPN
hassl-859	84	34	board	board	PROPN
hassl-859	84	35	(	(	PUNCT
hassl-859	84	36	iasb	iasb	PROPN
hassl-859	84	37	)	)	PUNCT
hassl-859	84	38	’s	’s	PART
hassl-859	84	39	accounting	accounting	NOUN
hassl-859	84	40	standards	standard	NOUN
hassl-859	84	41	.	.	PUNCT
hassl-859	85	1	since	since	SCONJ
hassl-859	85	2	then	then	ADV
hassl-859	85	3	,	,	PUNCT
hassl-859	85	4	masb	masb	NOUN
hassl-859	85	5	and	and	CCONJ
hassl-859	85	6	the	the	DET
hassl-859	85	7	malaysian	malaysian	PROPN
hassl-859	85	8	institute	institute	PROPN
hassl-859	85	9	of	of	ADP
hassl-859	85	10	accountants	accountant	NOUN
hassl-859	85	11	(	(	PUNCT
hassl-859	85	12	mia	mia	NOUN
hassl-859	85	13	)	)	PUNCT
hassl-859	85	14	have	have	AUX
hassl-859	85	15	carried	carry	VERB
hassl-859	85	16	out	out	ADP
hassl-859	85	17	a	a	DET
hassl-859	85	18	great	great	ADJ
hassl-859	85	19	deal	deal	NOUN
hassl-859	85	20	of	of	ADP
hassl-859	85	21	activities	activity	NOUN
hassl-859	85	22	to	to	PART
hassl-859	85	23	enlighten	enlighten	VERB
hassl-859	85	24	stakeholders	stakeholder	NOUN
hassl-859	85	25	alongside	alongside	ADP
hassl-859	85	26	with	with	ADP
hassl-859	85	27	the	the	DET
hassl-859	85	28	deadlines	deadline	NOUN
hassl-859	85	29	to	to	PART
hassl-859	85	30	converge	converge	VERB
hassl-859	85	31	,	,	PUNCT
hassl-859	85	32	which	which	PRON
hassl-859	85	33	was	be	AUX
hassl-859	85	34	31	31	NUM
hassl-859	85	35	december	december	PROPN
hassl-859	85	36	2012	2012	NUM
hassl-859	85	37	as	as	ADP
hassl-859	85	38	the	the	DET
hassl-859	85	39	earliest	early	ADJ
hassl-859	85	40	financial	financial	ADJ
hassl-859	85	41	year	year	NOUN
hassl-859	85	42	-	-	PUNCT
hassl-859	85	43	end	end	NOUN
hassl-859	85	44	.	.	PUNCT
hassl-859	86	1	before	before	ADP
hassl-859	86	2	the	the	DET
hassl-859	86	3	convergence	convergence	NOUN
hassl-859	86	4	,	,	PUNCT
hassl-859	86	5	the	the	DET
hassl-859	86	6	accounting	accounting	NOUN
hassl-859	86	7	standards	standard	NOUN
hassl-859	86	8	of	of	ADP
hassl-859	86	9	malaysia	malaysia	PROPN
hassl-859	86	10	have	have	AUX
hassl-859	86	11	consistently	consistently	ADV
hassl-859	86	12	referred	refer	VERB
hassl-859	86	13	to	to	ADP
hassl-859	86	14	the	the	DET
hassl-859	86	15	previous	previous	ADJ
hassl-859	86	16	ias	ias	NOUN
hassl-859	86	17	and	and	CCONJ
hassl-859	86	18	the	the	DET
hassl-859	86	19	present	present	ADJ
hassl-859	86	20	ifrs	ifrs	PROPN
hassl-859	86	21	.	.	PUNCT
hassl-859	87	1	humanities	humanity	NOUN
hassl-859	87	2	and	and	CCONJ
hassl-859	87	3	social	social	ADJ
hassl-859	87	4	sciences	science	NOUN
hassl-859	87	5	letters	letter	NOUN
hassl-859	87	6	,	,	PUNCT
hassl-859	87	7	2020	2020	NUM
hassl-859	87	8	,	,	PUNCT
hassl-859	87	9	8(3	8(3	NUM
hassl-859	87	10	):	):	PUNCT
hassl-859	87	11	280	280	NUM
hassl-859	87	12	-	-	SYM
hassl-859	87	13	297	297	NUM
hassl-859	87	14	283	283	NUM
hassl-859	87	15	©	©	PROPN
hassl-859	87	16	2020	2020	NUM
hassl-859	87	17	conscientia	conscientia	PROPN
hassl-859	87	18	beam	beam	PROPN
hassl-859	87	19	.	.	PUNCT
hassl-859	88	1	all	all	DET
hassl-859	88	2	rights	right	NOUN
hassl-859	88	3	reserved	reserve	VERB
hassl-859	88	4	.	.	PUNCT
hassl-859	89	1	conservatism	conservatism	NOUN
hassl-859	89	2	was	be	AUX
hassl-859	89	3	emphasized	emphasize	VERB
hassl-859	89	4	by	by	ADP
hassl-859	89	5	sterling	sterling	NOUN
hassl-859	89	6	(	(	PUNCT
hassl-859	89	7	1967	1967	NUM
hassl-859	89	8	)	)	PUNCT
hassl-859	89	9	as	as	ADP
hassl-859	89	10	one	one	NUM
hassl-859	89	11	of	of	ADP
hassl-859	89	12	the	the	DET
hassl-859	89	13	most	most	ADV
hassl-859	89	14	noteworthy	noteworthy	ADJ
hassl-859	89	15	accounting	accounting	NOUN
hassl-859	89	16	concepts	concept	NOUN
hassl-859	89	17	,	,	PUNCT
hassl-859	89	18	which	which	PRON
hassl-859	89	19	has	have	AUX
hassl-859	89	20	overwhelmed	overwhelm	VERB
hassl-859	89	21	other	other	ADJ
hassl-859	89	22	concepts	concept	NOUN
hassl-859	89	23	,	,	PUNCT
hassl-859	89	24	for	for	ADP
hassl-859	89	25	example	example	NOUN
hassl-859	89	26	,	,	PUNCT
hassl-859	89	27	historical	historical	ADJ
hassl-859	89	28	cost	cost	NOUN
hassl-859	89	29	and	and	CCONJ
hassl-859	89	30	the	the	DET
hassl-859	89	31	realization	realization	NOUN
hassl-859	89	32	concepts	concept	NOUN
hassl-859	89	33	(	(	PUNCT
hassl-859	89	34	basu	basu	PROPN
hassl-859	89	35	,	,	PUNCT
hassl-859	89	36	1997	1997	NUM
hassl-859	89	37	)	)	PUNCT
hassl-859	89	38	.	.	PUNCT
hassl-859	90	1	this	this	DET
hassl-859	90	2	accounting	accounting	NOUN
hassl-859	90	3	concept	concept	NOUN
hassl-859	90	4	has	have	AUX
hassl-859	90	5	long	long	ADV
hassl-859	90	6	been	be	AUX
hassl-859	90	7	discussed	discuss	VERB
hassl-859	90	8	by	by	ADP
hassl-859	90	9	both	both	DET
hassl-859	90	10	proponents	proponent	NOUN
hassl-859	90	11	and	and	CCONJ
hassl-859	90	12	opponents	opponent	NOUN
hassl-859	90	13	.	.	PUNCT
hassl-859	91	1	the	the	DET
hassl-859	91	2	barring	barring	NOUN
hassl-859	91	3	of	of	ADP
hassl-859	91	4	the	the	DET
hassl-859	91	5	conservatism	conservatism	NOUN
hassl-859	91	6	concept	concept	NOUN
hassl-859	91	7	is	be	AUX
hassl-859	91	8	argued	argue	VERB
hassl-859	91	9	to	to	PART
hassl-859	91	10	influence	influence	VERB
hassl-859	91	11	managerial	managerial	ADJ
hassl-859	91	12	conduct	conduct	NOUN
hassl-859	91	13	and	and	CCONJ
hassl-859	91	14	have	have	VERB
hassl-859	91	15	negative	negative	ADJ
hassl-859	91	16	economic	economic	ADJ
hassl-859	91	17	results	result	NOUN
hassl-859	91	18	.	.	PUNCT
hassl-859	92	1	the	the	DET
hassl-859	92	2	example	example	NOUN
hassl-859	92	3	of	of	ADP
hassl-859	92	4	a	a	DET
hassl-859	92	5	negative	negative	ADJ
hassl-859	92	6	outcome	outcome	NOUN
hassl-859	92	7	is	be	AUX
hassl-859	92	8	the	the	DET
hassl-859	92	9	ascent	ascent	NOUN
hassl-859	92	10	of	of	ADP
hassl-859	92	11	accounting	accounting	NOUN
hassl-859	92	12	scandals	scandal	NOUN
hassl-859	92	13	concerning	concern	VERB
hassl-859	92	14	the	the	DET
hassl-859	92	15	exaggerating	exaggerating	NOUN
hassl-859	92	16	of	of	ADP
hassl-859	92	17	performance	performance	NOUN
hassl-859	92	18	figures	figure	NOUN
hassl-859	92	19	in	in	ADP
hassl-859	92	20	getting	get	VERB
hassl-859	92	21	more	more	ADJ
hassl-859	92	22	compensation	compensation	NOUN
hassl-859	92	23	for	for	ADP
hassl-859	92	24	directors	director	NOUN
hassl-859	92	25	(	(	PUNCT
hassl-859	92	26	whittington	whittington	PROPN
hassl-859	92	27	,	,	PUNCT
hassl-859	92	28	2008	2008	NUM
hassl-859	92	29	)	)	PUNCT
hassl-859	92	30	.	.	PUNCT
hassl-859	93	1	the	the	DET
hassl-859	93	2	proponents	proponent	NOUN
hassl-859	93	3	argue	argue	VERB
hassl-859	93	4	that	that	SCONJ
hassl-859	93	5	,	,	PUNCT
hassl-859	93	6	should	should	AUX
hassl-859	93	7	the	the	DET
hassl-859	93	8	conservatism	conservatism	NOUN
hassl-859	93	9	concept	concept	NOUN
hassl-859	93	10	remain	remain	VERB
hassl-859	93	11	,	,	PUNCT
hassl-859	93	12	it	it	PRON
hassl-859	93	13	figures	figure	VERB
hassl-859	93	14	out	out	ADP
hassl-859	93	15	how	how	SCONJ
hassl-859	93	16	to	to	PART
hassl-859	93	17	balance	balance	VERB
hassl-859	93	18	the	the	DET
hassl-859	93	19	management	management	NOUN
hassl-859	93	20	compulsion	compulsion	NOUN
hassl-859	93	21	to	to	PART
hassl-859	93	22	overstate	overstate	VERB
hassl-859	93	23	the	the	DET
hassl-859	93	24	performance	performance	NOUN
hassl-859	93	25	figure	figure	NOUN
hassl-859	93	26	by	by	ADP
hassl-859	93	27	considering	consider	VERB
hassl-859	93	28	the	the	DET
hassl-859	93	29	pessimistic	pessimistic	ADJ
hassl-859	93	30	financial	financial	ADJ
hassl-859	93	31	case	case	NOUN
hassl-859	93	32	.	.	PUNCT
hassl-859	94	1	however	however	ADV
hassl-859	94	2	,	,	PUNCT
hassl-859	94	3	in	in	ADP
hassl-859	94	4	2010	2010	NUM
hassl-859	94	5	,	,	PUNCT
hassl-859	94	6	the	the	DET
hassl-859	94	7	iasb	iasb	NOUN
hassl-859	94	8	has	have	AUX
hassl-859	94	9	eliminated	eliminate	VERB
hassl-859	94	10	the	the	DET
hassl-859	94	11	idea	idea	NOUN
hassl-859	94	12	of	of	ADP
hassl-859	94	13	understatement	understatement	NOUN
hassl-859	94	14	and	and	CCONJ
hassl-859	94	15	overstatement	overstatement	NOUN
hassl-859	94	16	of	of	ADP
hassl-859	94	17	assets	asset	NOUN
hassl-859	94	18	and	and	CCONJ
hassl-859	94	19	liabilities	liability	NOUN
hassl-859	94	20	,	,	PUNCT
hassl-859	94	21	respectively	respectively	ADV
hassl-859	94	22	,	,	PUNCT
hassl-859	94	23	which	which	PRON
hassl-859	94	24	underlie	underlie	VERB
hassl-859	94	25	the	the	DET
hassl-859	94	26	conservatism	conservatism	NOUN
hassl-859	94	27	principle	principle	NOUN
hassl-859	94	28	because	because	SCONJ
hassl-859	94	29	of	of	ADP
hassl-859	94	30	the	the	DET
hassl-859	94	31	argument	argument	NOUN
hassl-859	94	32	that	that	SCONJ
hassl-859	94	33	it	it	PRON
hassl-859	94	34	results	result	VERB
hassl-859	94	35	in	in	ADP
hassl-859	94	36	biasness	biasness	NOUN
hassl-859	94	37	of	of	ADP
hassl-859	94	38	reporting	reporting	NOUN
hassl-859	94	39	.	.	PUNCT
hassl-859	95	1	in	in	ADP
hassl-859	95	2	this	this	DET
hassl-859	95	3	case	case	NOUN
hassl-859	95	4	,	,	PUNCT
hassl-859	95	5	the	the	DET
hassl-859	95	6	iasb	iasb	NOUN
hassl-859	95	7	argued	argue	VERB
hassl-859	95	8	the	the	DET
hassl-859	95	9	conservatism	conservatism	NOUN
hassl-859	95	10	concept	concept	NOUN
hassl-859	95	11	as	as	ADP
hassl-859	95	12	clashing	clash	VERB
hassl-859	95	13	with	with	ADP
hassl-859	95	14	the	the	DET
hassl-859	95	15	quality	quality	NOUN
hassl-859	95	16	of	of	ADP
hassl-859	95	17	neutrality	neutrality	NOUN
hassl-859	95	18	(	(	PUNCT
hassl-859	95	19	madah	madah	PROPN
hassl-859	95	20	&	&	CCONJ
hassl-859	95	21	abdul	abdul	PROPN
hassl-859	95	22	wahab	wahab	PROPN
hassl-859	95	23	,	,	PUNCT
hassl-859	95	24	2018	2018	NUM
hassl-859	95	25	)	)	PUNCT
hassl-859	95	26	.	.	PUNCT
hassl-859	96	1	the	the	DET
hassl-859	96	2	contention	contention	NOUN
hassl-859	96	3	in	in	ADP
hassl-859	96	4	the	the	DET
hassl-859	96	5	idea	idea	NOUN
hassl-859	96	6	of	of	ADP
hassl-859	96	7	conservatism	conservatism	NOUN
hassl-859	96	8	is	be	AUX
hassl-859	96	9	reasoned	reason	VERB
hassl-859	96	10	through	through	ADP
hassl-859	96	11	the	the	DET
hassl-859	96	12	understatement	understatement	NOUN
hassl-859	96	13	of	of	ADP
hassl-859	96	14	assets	asset	NOUN
hassl-859	96	15	in	in	ADP
hassl-859	96	16	a	a	DET
hassl-859	96	17	single	single	ADJ
hassl-859	96	18	period	period	NOUN
hassl-859	96	19	that	that	PRON
hassl-859	96	20	may	may	AUX
hassl-859	96	21	bring	bring	VERB
hassl-859	96	22	to	to	ADP
hassl-859	96	23	the	the	DET
hassl-859	96	24	financial	financial	ADJ
hassl-859	96	25	performance	performance	NOUN
hassl-859	96	26	to	to	PART
hassl-859	96	27	be	be	AUX
hassl-859	96	28	overstated	overstate	VERB
hassl-859	96	29	in	in	ADP
hassl-859	96	30	the	the	DET
hassl-859	96	31	later	later	ADJ
hassl-859	96	32	period	period	NOUN
hassl-859	96	33	.	.	PUNCT
hassl-859	97	1	this	this	DET
hassl-859	97	2	view	view	NOUN
hassl-859	97	3	is	be	AUX
hassl-859	97	4	also	also	ADV
hassl-859	97	5	shared	share	VERB
hassl-859	97	6	with	with	ADP
hassl-859	97	7	some	some	DET
hassl-859	97	8	islamic	islamic	ADJ
hassl-859	97	9	scholars	scholar	NOUN
hassl-859	97	10	that	that	PRON
hassl-859	97	11	the	the	DET
hassl-859	97	12	understatement	understatement	NOUN
hassl-859	97	13	of	of	ADP
hassl-859	97	14	assets	asset	NOUN
hassl-859	97	15	may	may	AUX
hassl-859	97	16	affect	affect	VERB
hassl-859	97	17	the	the	DET
hassl-859	97	18	valuation	valuation	NOUN
hassl-859	97	19	of	of	ADP
hassl-859	97	20	zakat	zakat	X
hassl-859	97	21	(	(	PUNCT
hassl-859	97	22	kind	kind	NOUN
hassl-859	97	23	of	of	ADP
hassl-859	97	24	islamic	islamic	ADJ
hassl-859	97	25	tax	tax	NOUN
hassl-859	97	26	)	)	PUNCT
hassl-859	97	27	(	(	PUNCT
hassl-859	97	28	awang	awang	PROPN
hassl-859	97	29	&	&	CCONJ
hassl-859	97	30	mokhtar	mokhtar	PROPN
hassl-859	97	31	,	,	PUNCT
hassl-859	97	32	2012	2012	NUM
hassl-859	97	33	)	)	PUNCT
hassl-859	97	34	.	.	PUNCT
hassl-859	98	1	despite	despite	SCONJ
hassl-859	98	2	the	the	DET
hassl-859	98	3	controversy	controversy	NOUN
hassl-859	98	4	of	of	ADP
hassl-859	98	5	conservatism	conservatism	NOUN
hassl-859	98	6	,	,	PUNCT
hassl-859	98	7	ifrs	ifrs	PROPN
hassl-859	98	8	still	still	ADV
hassl-859	98	9	applies	apply	VERB
hassl-859	98	10	conditional	conditional	ADJ
hassl-859	98	11	conservatism	conservatism	NOUN
hassl-859	98	12	in	in	ADP
hassl-859	98	13	various	various	ADJ
hassl-859	98	14	mechanisms	mechanism	NOUN
hassl-859	98	15	such	such	ADJ
hassl-859	98	16	as	as	ADP
hassl-859	98	17	in	in	ADP
hassl-859	98	18	international	international	ADJ
hassl-859	98	19	accounting	accounting	NOUN
hassl-859	98	20	standards	standard	NOUN
hassl-859	98	21	(	(	PUNCT
hassl-859	98	22	ias	ias	PROPN
hassl-859	98	23	)	)	PUNCT
hassl-859	98	24	37	37	NUM
hassl-859	98	25	,	,	PUNCT
hassl-859	98	26	ias	ias	PROPN
hassl-859	98	27	2	2	NUM
hassl-859	98	28	and	and	CCONJ
hassl-859	98	29	ias	ias	PROPN
hassl-859	98	30	36	36	NUM
hassl-859	98	31	in	in	ADP
hassl-859	98	32	which	which	PRON
hassl-859	98	33	the	the	DET
hassl-859	98	34	recognition	recognition	NOUN
hassl-859	98	35	of	of	ADP
hassl-859	98	36	provision	provision	NOUN
hassl-859	98	37	,	,	PUNCT
hassl-859	98	38	contingent	contingent	ADJ
hassl-859	98	39	liabilities	liability	NOUN
hassl-859	98	40	and	and	CCONJ
hassl-859	98	41	non	non	NOUN
hassl-859	98	42	-	-	NOUN
hassl-859	98	43	recognition	recognition	NOUN
hassl-859	98	44	of	of	ADP
hassl-859	98	45	contingent	contingent	ADJ
hassl-859	98	46	assets	asset	NOUN
hassl-859	98	47	,	,	PUNCT
hassl-859	98	48	lower	low	ADJ
hassl-859	98	49	cost	cost	NOUN
hassl-859	98	50	or	or	CCONJ
hassl-859	98	51	net	net	ADJ
hassl-859	98	52	realizable	realizable	ADJ
hassl-859	98	53	value	value	NOUN
hassl-859	98	54	of	of	ADP
hassl-859	98	55	inventories	inventory	NOUN
hassl-859	98	56	and	and	CCONJ
hassl-859	98	57	impairment	impairment	NOUN
hassl-859	98	58	of	of	ADP
hassl-859	98	59	assets	asset	NOUN
hassl-859	98	60	(	(	PUNCT
hassl-859	98	61	ifrs	ifrs	NOUN
hassl-859	98	62	,	,	PUNCT
hassl-859	98	63	2020	2020	NUM
hassl-859	98	64	)	)	PUNCT
hassl-859	98	65	.	.	PUNCT
hassl-859	99	1	in	in	ADP
hassl-859	99	2	addition	addition	NOUN
hassl-859	99	3	,	,	PUNCT
hassl-859	99	4	the	the	DET
hassl-859	99	5	importance	importance	NOUN
hassl-859	99	6	of	of	ADP
hassl-859	99	7	conservatism	conservatism	NOUN
hassl-859	99	8	is	be	AUX
hassl-859	99	9	irrefutable	irrefutable	ADJ
hassl-859	99	10	with	with	ADP
hassl-859	99	11	the	the	DET
hassl-859	99	12	mountain	mountain	NOUN
hassl-859	99	13	of	of	ADP
hassl-859	99	14	interest	interest	NOUN
hassl-859	99	15	in	in	ADP
hassl-859	99	16	researching	research	VERB
hassl-859	99	17	conservatism	conservatism	NOUN
hassl-859	99	18	as	as	ADP
hassl-859	99	19	the	the	DET
hassl-859	99	20	fundamental	fundamental	ADJ
hassl-859	99	21	feature	feature	NOUN
hassl-859	99	22	of	of	ADP
hassl-859	99	23	quality	quality	NOUN
hassl-859	99	24	financial	financial	ADJ
hassl-859	99	25	statements	statement	NOUN
hassl-859	99	26	.	.	PUNCT
hassl-859	100	1	indeed	indeed	ADV
hassl-859	100	2	,	,	PUNCT
hassl-859	100	3	the	the	DET
hassl-859	100	4	effect	effect	NOUN
hassl-859	100	5	is	be	AUX
hassl-859	100	6	more	more	ADV
hassl-859	100	7	harmful	harmful	ADJ
hassl-859	100	8	to	to	ADP
hassl-859	100	9	society	society	NOUN
hassl-859	100	10	if	if	SCONJ
hassl-859	100	11	the	the	DET
hassl-859	100	12	practice	practice	NOUN
hassl-859	100	13	of	of	ADP
hassl-859	100	14	conservatism	conservatism	NOUN
hassl-859	100	15	is	be	AUX
hassl-859	100	16	eliminated	eliminate	VERB
hassl-859	100	17	as	as	SCONJ
hassl-859	100	18	the	the	DET
hassl-859	100	19	benefits	benefit	NOUN
hassl-859	100	20	outweigh	outweigh	VERB
hassl-859	100	21	the	the	DET
hassl-859	100	22	bad	bad	ADJ
hassl-859	100	23	effects	effect	NOUN
hassl-859	100	24	.	.	PUNCT
hassl-859	101	1	this	this	PRON
hassl-859	101	2	is	be	AUX
hassl-859	101	3	evidenced	evidence	VERB
hassl-859	101	4	by	by	ADP
hassl-859	101	5	the	the	DET
hassl-859	101	6	recent	recent	ADJ
hassl-859	101	7	move	move	NOUN
hassl-859	101	8	of	of	ADP
hassl-859	101	9	the	the	DET
hassl-859	101	10	iasb	iasb	NOUN
hassl-859	101	11	(	(	PUNCT
hassl-859	101	12	iasb	iasb	NOUN
hassl-859	101	13	,	,	PUNCT
hassl-859	101	14	2018	2018	NUM
hassl-859	101	15	)	)	PUNCT
hassl-859	101	16	.	.	PUNCT
hassl-859	102	1	recently	recently	ADV
hassl-859	102	2	,	,	PUNCT
hassl-859	102	3	ifrs	ifrs	PROPN
hassl-859	102	4	has	have	AUX
hassl-859	102	5	demonstrated	demonstrate	VERB
hassl-859	102	6	the	the	DET
hassl-859	102	7	significance	significance	NOUN
hassl-859	102	8	of	of	ADP
hassl-859	102	9	accounting	account	VERB
hassl-859	102	10	conservatism	conservatism	NOUN
hassl-859	102	11	as	as	ADP
hassl-859	102	12	one	one	NUM
hassl-859	102	13	of	of	ADP
hassl-859	102	14	the	the	DET
hassl-859	102	15	valuable	valuable	ADJ
hassl-859	102	16	attributes	attribute	NOUN
hassl-859	102	17	of	of	ADP
hassl-859	102	18	financial	financial	ADJ
hassl-859	102	19	statements	statement	NOUN
hassl-859	102	20	through	through	ADP
hassl-859	102	21	the	the	DET
hassl-859	102	22	prudence	prudence	NOUN
hassl-859	102	23	concept	concept	NOUN
hassl-859	102	24	(	(	PUNCT
hassl-859	102	25	iasb	iasb	NOUN
hassl-859	102	26	,	,	PUNCT
hassl-859	102	27	2018	2018	NUM
hassl-859	102	28	)	)	PUNCT
hassl-859	102	29	.	.	PUNCT
hassl-859	103	1	in	in	ADP
hassl-859	103	2	march	march	PROPN
hassl-859	103	3	2018	2018	NUM
hassl-859	103	4	,	,	PUNCT
hassl-859	103	5	iasb	iasb	NOUN
hassl-859	103	6	released	release	VERB
hassl-859	103	7	a	a	DET
hassl-859	103	8	reexamined	reexamine	VERB
hassl-859	103	9	view	view	NOUN
hassl-859	103	10	on	on	ADP
hassl-859	103	11	conservatism	conservatism	NOUN
hassl-859	103	12	,	,	PUNCT
hassl-859	103	13	supplanting	supplant	VERB
hassl-859	103	14	the	the	DET
hassl-859	103	15	earlier	early	ADJ
hassl-859	103	16	version	version	NOUN
hassl-859	103	17	in	in	ADP
hassl-859	103	18	2010	2010	NUM
hassl-859	103	19	as	as	ADP
hassl-859	103	20	a	a	DET
hassl-859	103	21	comprehensive	comprehensive	ADJ
hassl-859	103	22	set	set	NOUN
hassl-859	103	23	of	of	ADP
hassl-859	103	24	concepts	concept	NOUN
hassl-859	103	25	for	for	ADP
hassl-859	103	26	financial	financial	ADJ
hassl-859	103	27	reporting	reporting	NOUN
hassl-859	103	28	that	that	PRON
hassl-859	103	29	incorporates	incorporate	VERB
hassl-859	103	30	the	the	DET
hassl-859	103	31	prudence	prudence	NOUN
hassl-859	103	32	terms	term	NOUN
hassl-859	103	33	(	(	PUNCT
hassl-859	103	34	iasb	iasb	NOUN
hassl-859	103	35	,	,	PUNCT
hassl-859	103	36	2018	2018	NUM
hassl-859	103	37	)	)	PUNCT
hassl-859	103	38	.	.	PUNCT
hassl-859	104	1	the	the	DET
hassl-859	104	2	prudence	prudence	NOUN
hassl-859	104	3	concept	concept	NOUN
hassl-859	104	4	is	be	AUX
hassl-859	104	5	advanced	advanced	ADJ
hassl-859	104	6	through	through	ADP
hassl-859	104	7	accounting	accounting	NOUN
hassl-859	104	8	conservatism	conservatism	NOUN
hassl-859	104	9	as	as	ADP
hassl-859	104	10	"	"	PUNCT
hassl-859	104	11	a	a	DET
hassl-859	104	12	cautious	cautious	ADJ
hassl-859	104	13	response	response	NOUN
hassl-859	104	14	towards	towards	ADP
hassl-859	104	15	uncertainties	uncertainty	NOUN
hassl-859	104	16	and	and	CCONJ
hassl-859	104	17	inherent	inherent	ADJ
hassl-859	104	18	risks	risk	NOUN
hassl-859	104	19	in	in	ADP
hassl-859	104	20	business	business	NOUN
hassl-859	104	21	courses	course	NOUN
hassl-859	104	22	"	"	PUNCT
hassl-859	104	23	(	(	PUNCT
hassl-859	104	24	iasb	iasb	NOUN
hassl-859	104	25	,	,	PUNCT
hassl-859	104	26	2018	2018	NUM
hassl-859	104	27	)	)	PUNCT
hassl-859	104	28	.	.	PUNCT
hassl-859	105	1	prudence	prudence	NOUN
hassl-859	105	2	is	be	AUX
hassl-859	105	3	explained	explain	VERB
hassl-859	105	4	as	as	ADP
hassl-859	105	5	"	"	PUNCT
hassl-859	105	6	the	the	DET
hassl-859	105	7	exercise	exercise	NOUN
hassl-859	105	8	of	of	ADP
hassl-859	105	9	caution	caution	NOUN
hassl-859	105	10	when	when	SCONJ
hassl-859	105	11	making	make	VERB
hassl-859	105	12	judgments	judgment	NOUN
hassl-859	105	13	under	under	ADP
hassl-859	105	14	conditions	condition	NOUN
hassl-859	105	15	as	as	ADP
hassl-859	105	16	one	one	NUM
hassl-859	105	17	of	of	ADP
hassl-859	105	18	the	the	DET
hassl-859	105	19	qualitative	qualitative	ADJ
hassl-859	105	20	characteristics	characteristic	NOUN
hassl-859	105	21	of	of	ADP
hassl-859	105	22	useful	useful	ADJ
hassl-859	105	23	financial	financial	ADJ
hassl-859	105	24	information	information	NOUN
hassl-859	105	25	"	"	PUNCT
hassl-859	105	26	(	(	PUNCT
hassl-859	105	27	iasb	iasb	NOUN
hassl-859	105	28	,	,	PUNCT
hassl-859	105	29	2018	2018	NUM
hassl-859	105	30	)	)	PUNCT
hassl-859	105	31	.	.	PUNCT
hassl-859	106	1	as	as	SCONJ
hassl-859	106	2	it	it	PRON
hassl-859	106	3	were	be	AUX
hassl-859	106	4	,	,	PUNCT
hassl-859	106	5	prudence	prudence	NOUN
hassl-859	106	6	rises	rise	VERB
hassl-859	106	7	from	from	ADP
hassl-859	106	8	a	a	DET
hassl-859	106	9	safety	safety	NOUN
hassl-859	106	10	cautious	cautious	ADJ
hassl-859	106	11	in	in	ADP
hassl-859	106	12	dealing	deal	VERB
hassl-859	106	13	with	with	ADP
hassl-859	106	14	uncertainty	uncertainty	NOUN
hassl-859	106	15	in	in	ADP
hassl-859	106	16	recognizing	recognize	VERB
hassl-859	106	17	expenses	expense	NOUN
hassl-859	106	18	,	,	PUNCT
hassl-859	106	19	liabilities	liability	NOUN
hassl-859	106	20	and	and	CCONJ
hassl-859	106	21	losses	loss	NOUN
hassl-859	106	22	earlier	early	ADV
hassl-859	106	23	rather	rather	ADV
hassl-859	106	24	than	than	ADP
hassl-859	106	25	revenue	revenue	NOUN
hassl-859	106	26	,	,	PUNCT
hassl-859	106	27	assets	asset	NOUN
hassl-859	106	28	or	or	CCONJ
hassl-859	106	29	any	any	DET
hassl-859	106	30	gains	gain	NOUN
hassl-859	106	31	and	and	CCONJ
hassl-859	106	32	income	income	NOUN
hassl-859	106	33	and	and	CCONJ
hassl-859	106	34	is	be	AUX
hassl-859	106	35	generally	generally	ADV
hassl-859	106	36	utilized	utilize	VERB
hassl-859	106	37	used	use	VERB
hassl-859	106	38	as	as	ADP
hassl-859	106	39	an	an	DET
hassl-859	106	40	equivalent	equivalent	ADJ
hassl-859	106	41	word	word	NOUN
hassl-859	106	42	(	(	PUNCT
hassl-859	106	43	barker	barker	PROPN
hassl-859	106	44	,	,	PUNCT
hassl-859	106	45	2015	2015	NUM
hassl-859	106	46	)	)	PUNCT
hassl-859	106	47	.	.	PUNCT
hassl-859	107	1	the	the	DET
hassl-859	107	2	comprehensive	comprehensive	ADJ
hassl-859	107	3	set	set	NOUN
hassl-859	107	4	of	of	ADP
hassl-859	107	5	the	the	DET
hassl-859	107	6	iasb	iasb	ADJ
hassl-859	107	7	conceptual	conceptual	ADJ
hassl-859	107	8	framework	framework	NOUN
hassl-859	107	9	,	,	PUNCT
hassl-859	107	10	which	which	PRON
hassl-859	107	11	was	be	AUX
hassl-859	107	12	revised	revise	VERB
hassl-859	107	13	in	in	ADP
hassl-859	107	14	2018	2018	NUM
hassl-859	107	15	has	have	AUX
hassl-859	107	16	proven	prove	VERB
hassl-859	107	17	that	that	SCONJ
hassl-859	107	18	the	the	DET
hassl-859	107	19	boards	board	NOUN
hassl-859	107	20	have	have	AUX
hassl-859	107	21	realized	realize	VERB
hassl-859	107	22	the	the	DET
hassl-859	107	23	importance	importance	NOUN
hassl-859	107	24	of	of	ADP
hassl-859	107	25	conservatism	conservatism	NOUN
hassl-859	107	26	.	.	PUNCT
hassl-859	108	1	indeed	indeed	ADV
hassl-859	108	2	,	,	PUNCT
hassl-859	108	3	conservatism	conservatism	NOUN
hassl-859	108	4	counteracts	counteract	VERB
hassl-859	108	5	the	the	PRON
hassl-859	108	6	over	over	ADP
hassl-859	108	7	optimistic	optimistic	ADJ
hassl-859	108	8	valuation	valuation	NOUN
hassl-859	108	9	of	of	ADP
hassl-859	108	10	assets	asset	NOUN
hassl-859	108	11	,	,	PUNCT
hassl-859	108	12	which	which	PRON
hassl-859	108	13	can	can	AUX
hassl-859	108	14	limit	limit	VERB
hassl-859	108	15	the	the	DET
hassl-859	108	16	inappropriate	inappropriate	ADJ
hassl-859	108	17	distribution	distribution	NOUN
hassl-859	108	18	of	of	ADP
hassl-859	108	19	dividends	dividend	NOUN
hassl-859	108	20	.	.	PUNCT
hassl-859	109	1	this	this	DET
hassl-859	109	2	view	view	NOUN
hassl-859	109	3	is	be	AUX
hassl-859	109	4	also	also	ADV
hassl-859	109	5	supported	support	VERB
hassl-859	109	6	by	by	ADP
hassl-859	109	7	some	some	DET
hassl-859	109	8	islamic	islamic	ADJ
hassl-859	109	9	scholars	scholar	NOUN
hassl-859	109	10	.	.	PUNCT
hassl-859	110	1	hence	hence	ADV
hassl-859	110	2	,	,	PUNCT
hassl-859	110	3	the	the	DET
hassl-859	110	4	current	current	ADJ
hassl-859	110	5	study	study	NOUN
hassl-859	110	6	needs	need	VERB
hassl-859	110	7	to	to	PART
hassl-859	110	8	look	look	VERB
hassl-859	110	9	at	at	ADP
hassl-859	110	10	the	the	DET
hassl-859	110	11	issues	issue	NOUN
hassl-859	110	12	of	of	ADP
hassl-859	110	13	accounting	account	VERB
hassl-859	110	14	conservatism	conservatism	NOUN
hassl-859	110	15	in	in	ADP
hassl-859	110	16	an	an	DET
hassl-859	110	17	underexplored	underexplored	ADJ
hassl-859	110	18	focus	focus	NOUN
hassl-859	110	19	,	,	PUNCT
hassl-859	110	20	which	which	PRON
hassl-859	110	21	is	be	AUX
hassl-859	110	22	in	in	ADP
hassl-859	110	23	scc	scc	PROPN
hassl-859	110	24	.	.	PROPN
hassl-859	111	1	2.3	2.3	NUM
hassl-859	111	2	.	.	PUNCT
hassl-859	112	1	accounting	account	VERB
hassl-859	112	2	conservatism	conservatism	NOUN
hassl-859	112	3	in	in	ADP
hassl-859	112	4	accounting	accounting	NOUN
hassl-859	112	5	,	,	PUNCT
hassl-859	112	6	earnings	earning	NOUN
hassl-859	112	7	quality	quality	NOUN
hassl-859	112	8	defines	define	NOUN
hassl-859	112	9	as	as	ADP
hassl-859	112	10	true	true	ADJ
hassl-859	112	11	and	and	CCONJ
hassl-859	112	12	fair	fair	ADJ
hassl-859	112	13	in	in	ADP
hassl-859	112	14	reporting	report	VERB
hassl-859	112	15	earnings	earning	NOUN
hassl-859	112	16	with	with	ADP
hassl-859	112	17	reasonableness	reasonableness	NOUN
hassl-859	112	18	in	in	ADP
hassl-859	112	19	explaining	explain	VERB
hassl-859	112	20	firm	firm	ADJ
hassl-859	112	21	performance	performance	NOUN
hassl-859	112	22	(	(	PUNCT
hassl-859	112	23	mohd	mohd	PROPN
hassl-859	112	24	radzi	radzi	PROPN
hassl-859	112	25	,	,	PUNCT
hassl-859	112	26	islam	islam	PROPN
hassl-859	112	27	,	,	PUNCT
hassl-859	112	28	&	&	CCONJ
hassl-859	112	29	ibrahim	ibrahim	PROPN
hassl-859	112	30	,	,	PUNCT
hassl-859	112	31	2011	2011	NUM
hassl-859	112	32	;	;	PUNCT
hassl-859	112	33	subramanyam	subramanyam	NOUN
hassl-859	112	34	,	,	PUNCT
hassl-859	112	35	2014	2014	NUM
hassl-859	112	36	)	)	PUNCT
hassl-859	112	37	.	.	PUNCT
hassl-859	113	1	ugwunta	ugwunta	PROPN
hassl-859	113	2	and	and	CCONJ
hassl-859	113	3	ugwuanyi	ugwuanyi	PROPN
hassl-859	113	4	(	(	PUNCT
hassl-859	113	5	2018	2018	NUM
hassl-859	113	6	)	)	PUNCT
hassl-859	113	7	that	that	SCONJ
hassl-859	113	8	firms	firm	NOUN
hassl-859	113	9	with	with	ADP
hassl-859	113	10	better	well	ADJ
hassl-859	113	11	earnings	earning	NOUN
hassl-859	113	12	quality	quality	NOUN
hassl-859	113	13	seize	seize	VERB
hassl-859	113	14	more	more	ADV
hassl-859	113	15	conservative	conservative	ADJ
hassl-859	113	16	financial	financial	ADJ
hassl-859	113	17	reporting	reporting	NOUN
hassl-859	113	18	.	.	PUNCT
hassl-859	114	1	according	accord	VERB
hassl-859	114	2	to	to	ADP
hassl-859	114	3	madah	madah	NOUN
hassl-859	114	4	and	and	CCONJ
hassl-859	114	5	abdul	abdul	PROPN
hassl-859	114	6	wahab	wahab	PROPN
hassl-859	114	7	(	(	PUNCT
hassl-859	114	8	2018	2018	NUM
hassl-859	114	9	)	)	PUNCT
hassl-859	114	10	one	one	NUM
hassl-859	114	11	of	of	ADP
hassl-859	114	12	the	the	DET
hassl-859	114	13	methods	method	NOUN
hassl-859	114	14	for	for	ADP
hassl-859	114	15	estimating	estimate	VERB
hassl-859	114	16	earnings	earning	NOUN
hassl-859	114	17	quality	quality	NOUN
hassl-859	114	18	is	be	AUX
hassl-859	114	19	by	by	ADP
hassl-859	114	20	examining	examine	VERB
hassl-859	114	21	the	the	DET
hassl-859	114	22	level	level	NOUN
hassl-859	114	23	of	of	ADP
hassl-859	114	24	accounting	account	VERB
hassl-859	114	25	conservatism	conservatism	NOUN
hassl-859	114	26	since	since	SCONJ
hassl-859	114	27	it	it	PRON
hassl-859	114	28	is	be	AUX
hassl-859	114	29	one	one	NUM
hassl-859	114	30	of	of	ADP
hassl-859	114	31	the	the	DET
hassl-859	114	32	proxies	proxy	NOUN
hassl-859	114	33	for	for	ADP
hassl-859	114	34	earnings	earning	NOUN
hassl-859	114	35	quality	quality	NOUN
hassl-859	114	36	.	.	PUNCT
hassl-859	115	1	a	a	DET
hassl-859	115	2	review	review	NOUN
hassl-859	115	3	of	of	ADP
hassl-859	115	4	the	the	DET
hassl-859	115	5	literature	literature	NOUN
hassl-859	115	6	proposes	propose	VERB
hassl-859	115	7	that	that	SCONJ
hassl-859	115	8	accounting	account	VERB
hassl-859	115	9	conservatism	conservatism	NOUN
hassl-859	115	10	interests	interest	NOUN
hassl-859	115	11	researchers	researcher	NOUN
hassl-859	115	12	because	because	SCONJ
hassl-859	115	13	of	of	ADP
hassl-859	115	14	its	its	PRON
hassl-859	115	15	advantages	advantage	NOUN
hassl-859	115	16	to	to	ADP
hassl-859	115	17	most	most	ADJ
hassl-859	115	18	stakeholders	stakeholder	NOUN
hassl-859	115	19	;	;	PUNCT
hassl-859	115	20	for	for	ADP
hassl-859	115	21	example	example	NOUN
hassl-859	115	22	:	:	PUNCT
hassl-859	115	23	shareholders	shareholder	NOUN
hassl-859	115	24	as	as	ADP
hassl-859	115	25	owners	owner	NOUN
hassl-859	115	26	,	,	PUNCT
hassl-859	115	27	creditors	creditor	NOUN
hassl-859	115	28	,	,	PUNCT
hassl-859	115	29	managers	manager	NOUN
hassl-859	115	30	,	,	PUNCT
hassl-859	115	31	regulatory	regulatory	ADJ
hassl-859	115	32	bodies	body	NOUN
hassl-859	115	33	and	and	CCONJ
hassl-859	115	34	researchers	researcher	NOUN
hassl-859	115	35	themselves	themselves	PRON
hassl-859	115	36	(	(	PUNCT
hassl-859	115	37	aminu	aminu	PROPN
hassl-859	115	38	&	&	CCONJ
hassl-859	115	39	hassan	hassan	PROPN
hassl-859	115	40	,	,	PUNCT
hassl-859	115	41	2018	2018	NUM
hassl-859	115	42	)	)	PUNCT
hassl-859	115	43	.	.	PUNCT
hassl-859	116	1	humanities	humanity	NOUN
hassl-859	116	2	and	and	CCONJ
hassl-859	116	3	social	social	ADJ
hassl-859	116	4	sciences	science	NOUN
hassl-859	116	5	letters	letter	NOUN
hassl-859	116	6	,	,	PUNCT
hassl-859	116	7	2020	2020	NUM
hassl-859	116	8	,	,	PUNCT
hassl-859	116	9	8(3	8(3	NUM
hassl-859	116	10	):	):	PUNCT
hassl-859	116	11	280	280	NUM
hassl-859	116	12	-	-	SYM
hassl-859	116	13	297	297	NUM
hassl-859	116	14	284	284	NUM
hassl-859	116	15	©	©	PROPN
hassl-859	116	16	2020	2020	NUM
hassl-859	116	17	conscientia	conscientia	PROPN
hassl-859	116	18	beam	beam	PROPN
hassl-859	116	19	.	.	PUNCT
hassl-859	117	1	all	all	DET
hassl-859	117	2	rights	right	NOUN
hassl-859	117	3	reserved	reserve	VERB
hassl-859	117	4	.	.	PUNCT
hassl-859	118	1	basu	basu	PROPN
hassl-859	118	2	(	(	PUNCT
hassl-859	118	3	1997	1997	NUM
hassl-859	118	4	)	)	PUNCT
hassl-859	118	5	characterized	characterize	VERB
hassl-859	118	6	conservatism	conservatism	NOUN
hassl-859	118	7	as	as	ADP
hassl-859	118	8	recognizing	recognize	VERB
hassl-859	118	9	the	the	DET
hassl-859	118	10	inclination	inclination	NOUN
hassl-859	118	11	of	of	ADP
hassl-859	118	12	accountants	accountant	NOUN
hassl-859	118	13	to	to	PART
hassl-859	118	14	demand	demand	VERB
hassl-859	118	15	for	for	ADP
hassl-859	118	16	strict	strict	ADJ
hassl-859	118	17	verification	verification	NOUN
hassl-859	118	18	of	of	ADP
hassl-859	118	19	financial	financial	ADJ
hassl-859	118	20	statements	statement	NOUN
hassl-859	118	21	to	to	PART
hassl-859	118	22	recognize	recognize	VERB
hassl-859	118	23	good	good	ADJ
hassl-859	118	24	news	news	NOUN
hassl-859	118	25	rather	rather	ADV
hassl-859	118	26	than	than	ADP
hassl-859	118	27	bad	bad	ADJ
hassl-859	118	28	news	news	NOUN
hassl-859	118	29	.	.	PUNCT
hassl-859	119	1	in	in	ADP
hassl-859	119	2	this	this	DET
hassl-859	119	3	case	case	NOUN
hassl-859	119	4	,	,	PUNCT
hassl-859	119	5	earnings	earning	NOUN
hassl-859	119	6	reflect	reflect	VERB
hassl-859	119	7	bad	bad	ADJ
hassl-859	119	8	news	news	NOUN
hassl-859	119	9	or	or	CCONJ
hassl-859	119	10	loss	loss	NOUN
hassl-859	119	11	earlier	early	ADV
hassl-859	119	12	than	than	ADP
hassl-859	119	13	good	good	ADJ
hassl-859	119	14	news	news	NOUN
hassl-859	119	15	or	or	CCONJ
hassl-859	119	16	gains	gain	NOUN
hassl-859	119	17	.	.	PUNCT
hassl-859	120	1	this	this	DET
hassl-859	120	2	asymmetric	asymmetric	ADJ
hassl-859	120	3	perception	perception	NOUN
hassl-859	120	4	of	of	ADP
hassl-859	120	5	good	good	ADJ
hassl-859	120	6	(	(	PUNCT
hassl-859	120	7	gain	gain	NOUN
hassl-859	120	8	)	)	PUNCT
hassl-859	120	9	and	and	CCONJ
hassl-859	120	10	bad	bad	ADJ
hassl-859	120	11	news	news	NOUN
hassl-859	120	12	(	(	PUNCT
hassl-859	120	13	loss	loss	NOUN
hassl-859	120	14	)	)	PUNCT
hassl-859	120	15	can	can	AUX
hassl-859	120	16	constrain	constrain	VERB
hassl-859	120	17	managerial	managerial	ADJ
hassl-859	120	18	opportunistic	opportunistic	ADJ
hassl-859	120	19	behaviour	behaviour	NOUN
hassl-859	120	20	,	,	PUNCT
hassl-859	120	21	thus	thus	ADV
hassl-859	120	22	increasing	increase	VERB
hassl-859	120	23	firm	firm	ADJ
hassl-859	120	24	value	value	NOUN
hassl-859	120	25	to	to	ADP
hassl-859	120	26	the	the	DET
hassl-859	120	27	advantages	advantage	NOUN
hassl-859	120	28	of	of	ADP
hassl-859	120	29	a	a	DET
hassl-859	120	30	range	range	NOUN
hassl-859	120	31	of	of	ADP
hassl-859	120	32	stakeholders	stakeholder	NOUN
hassl-859	120	33	.	.	PUNCT
hassl-859	121	1	such	such	ADJ
hassl-859	121	2	as	as	SCONJ
hassl-859	121	3	,	,	PUNCT
hassl-859	121	4	the	the	DET
hassl-859	121	5	consistent	consistent	ADJ
hassl-859	121	6	perception	perception	NOUN
hassl-859	121	7	of	of	ADP
hassl-859	121	8	bad	bad	ADJ
hassl-859	121	9	news	news	NOUN
hassl-859	121	10	gives	give	VERB
hassl-859	121	11	signs	sign	NOUN
hassl-859	121	12	for	for	ADP
hassl-859	121	13	the	the	DET
hassl-859	121	14	board	board	NOUN
hassl-859	121	15	of	of	ADP
hassl-859	121	16	directors	director	NOUN
hassl-859	121	17	to	to	PART
hassl-859	121	18	investigate	investigate	VERB
hassl-859	121	19	the	the	DET
hassl-859	121	20	reasons	reason	NOUN
hassl-859	121	21	for	for	ADP
hassl-859	121	22	the	the	DET
hassl-859	121	23	loss	loss	NOUN
hassl-859	121	24	(	(	PUNCT
hassl-859	121	25	ball	ball	NOUN
hassl-859	121	26	&	&	CCONJ
hassl-859	121	27	shivakumar	shivakumar	PROPN
hassl-859	121	28	,	,	PUNCT
hassl-859	121	29	2006	2006	NUM
hassl-859	121	30	)	)	PUNCT
hassl-859	121	31	.	.	PUNCT
hassl-859	122	1	conservative	conservative	ADJ
hassl-859	122	2	earnings	earning	NOUN
hassl-859	122	3	improve	improve	VERB
hassl-859	122	4	contractual	contractual	ADJ
hassl-859	122	5	productivity	productivity	NOUN
hassl-859	122	6	by	by	ADP
hassl-859	122	7	decreasing	decrease	VERB
hassl-859	122	8	the	the	DET
hassl-859	122	9	likelihood	likelihood	NOUN
hassl-859	122	10	of	of	ADP
hassl-859	122	11	incorrect	incorrect	ADJ
hassl-859	122	12	distribution	distribution	NOUN
hassl-859	122	13	of	of	ADP
hassl-859	122	14	resources	resource	NOUN
hassl-859	122	15	(	(	PUNCT
hassl-859	122	16	watts	watts	PROPN
hassl-859	122	17	2003	2003	NUM
hassl-859	122	18	)	)	PUNCT
hassl-859	122	19	.	.	PUNCT
hassl-859	123	1	also	also	ADV
hassl-859	123	2	,	,	PUNCT
hassl-859	123	3	mohammed	mohammed	PROPN
hassl-859	123	4	et	et	PROPN
hassl-859	123	5	al	al	PROPN
hassl-859	123	6	.	.	PROPN
hassl-859	124	1	(	(	PUNCT
hassl-859	124	2	2017	2017	NUM
hassl-859	124	3	)	)	PUNCT
hassl-859	124	4	contended	contend	VERB
hassl-859	124	5	that	that	SCONJ
hassl-859	124	6	accounting	accounting	NOUN
hassl-859	124	7	conservatism	conservatism	NOUN
hassl-859	124	8	encourages	encourage	VERB
hassl-859	124	9	viable	viable	ADJ
hassl-859	124	10	monitoring	monitoring	NOUN
hassl-859	124	11	of	of	ADP
hassl-859	124	12	managers	manager	NOUN
hassl-859	124	13	and	and	CCONJ
hassl-859	124	14	contracts	contract	NOUN
hassl-859	124	15	in	in	ADP
hassl-859	124	16	which	which	PRON
hassl-859	124	17	it	it	PRON
hassl-859	124	18	depicts	depict	VERB
hassl-859	124	19	that	that	SCONJ
hassl-859	124	20	the	the	DET
hassl-859	124	21	part	part	NOUN
hassl-859	124	22	of	of	ADP
hassl-859	124	23	corporate	corporate	ADJ
hassl-859	124	24	governance	governance	NOUN
hassl-859	124	25	mechanisms	mechanism	NOUN
hassl-859	124	26	is	be	AUX
hassl-859	124	27	to	to	PART
hassl-859	124	28	improve	improve	VERB
hassl-859	124	29	the	the	DET
hassl-859	124	30	reliability	reliability	NOUN
hassl-859	124	31	and	and	CCONJ
hassl-859	124	32	relevance	relevance	NOUN
hassl-859	124	33	of	of	ADP
hassl-859	124	34	financial	financial	ADJ
hassl-859	124	35	statements	statement	NOUN
hassl-859	124	36	that	that	PRON
hassl-859	124	37	acts	act	VERB
hassl-859	124	38	as	as	ADP
hassl-859	124	39	the	the	DET
hassl-859	124	40	primary	primary	ADJ
hassl-859	124	41	trait	trait	NOUN
hassl-859	124	42	of	of	ADP
hassl-859	124	43	financial	financial	ADJ
hassl-859	124	44	reporting	reporting	NOUN
hassl-859	124	45	quality	quality	NOUN
hassl-859	124	46	.	.	PUNCT
hassl-859	125	1	prior	prior	ADJ
hassl-859	125	2	literature	literature	NOUN
hassl-859	125	3	suggests	suggest	VERB
hassl-859	125	4	that	that	SCONJ
hassl-859	125	5	there	there	PRON
hassl-859	125	6	are	be	VERB
hassl-859	125	7	two	two	NUM
hassl-859	125	8	types	type	NOUN
hassl-859	125	9	of	of	ADP
hassl-859	125	10	accounting	accounting	NOUN
hassl-859	125	11	conservatism	conservatism	NOUN
hassl-859	125	12	,	,	PUNCT
hassl-859	125	13	namely	namely	ADV
hassl-859	125	14	conditional	conditional	ADJ
hassl-859	125	15	and	and	CCONJ
hassl-859	125	16	unconditional	unconditional	ADJ
hassl-859	125	17	conservatism	conservatism	NOUN
hassl-859	125	18	(	(	PUNCT
hassl-859	125	19	aminu	aminu	PROPN
hassl-859	125	20	&	&	CCONJ
hassl-859	125	21	hassan	hassan	PROPN
hassl-859	125	22	,	,	PUNCT
hassl-859	125	23	2017	2017	NUM
hassl-859	125	24	;	;	PUNCT
hassl-859	125	25	ismail	ismail	PROPN
hassl-859	125	26	&	&	CCONJ
hassl-859	125	27	elbolok	elbolok	PROPN
hassl-859	125	28	,	,	PUNCT
hassl-859	125	29	2011	2011	NUM
hassl-859	125	30	)	)	PUNCT
hassl-859	125	31	.	.	PUNCT
hassl-859	126	1	as	as	SCONJ
hassl-859	126	2	indicated	indicate	VERB
hassl-859	126	3	by	by	ADP
hassl-859	126	4	beaver	beaver	PROPN
hassl-859	126	5	and	and	CCONJ
hassl-859	126	6	ryan	ryan	PROPN
hassl-859	126	7	(	(	PUNCT
hassl-859	126	8	2005	2005	NUM
hassl-859	126	9	)	)	PUNCT
hassl-859	126	10	conditional	conditional	ADJ
hassl-859	126	11	conservatism	conservatism	NOUN
hassl-859	126	12	is	be	AUX
hassl-859	126	13	commonly	commonly	ADV
hassl-859	126	14	utilized	utilize	VERB
hassl-859	126	15	and	and	CCONJ
hassl-859	126	16	likewise	likewise	ADV
hassl-859	126	17	accepted	accept	VERB
hassl-859	126	18	as	as	ADP
hassl-859	126	19	news	news	NOUN
hassl-859	126	20	-	-	PUNCT
hassl-859	126	21	dependent	dependent	ADJ
hassl-859	126	22	or	or	CCONJ
hassl-859	126	23	ex	ex	ADJ
hassl-859	126	24	-	-	ADJ
hassl-859	126	25	post	post	ADJ
hassl-859	126	26	conservatism	conservatism	NOUN
hassl-859	126	27	.	.	PUNCT
hassl-859	127	1	it	it	PRON
hassl-859	127	2	is	be	AUX
hassl-859	127	3	clarified	clarify	VERB
hassl-859	127	4	as	as	ADP
hassl-859	127	5	the	the	DET
hassl-859	127	6	quicker	quick	ADJ
hassl-859	127	7	recognition	recognition	NOUN
hassl-859	127	8	of	of	ADP
hassl-859	127	9	loss	loss	NOUN
hassl-859	127	10	than	than	ADP
hassl-859	127	11	gain	gain	NOUN
hassl-859	127	12	.	.	PUNCT
hassl-859	128	1	for	for	ADP
hassl-859	128	2	instance	instance	NOUN
hassl-859	128	3	,	,	PUNCT
hassl-859	128	4	loss	loss	NOUN
hassl-859	128	5	is	be	AUX
hassl-859	128	6	recognized	recognize	VERB
hassl-859	128	7	immediately	immediately	ADV
hassl-859	128	8	in	in	ADP
hassl-859	128	9	the	the	DET
hassl-859	128	10	case	case	NOUN
hassl-859	128	11	of	of	ADP
hassl-859	128	12	impairment	impairment	NOUN
hassl-859	128	13	of	of	ADP
hassl-859	128	14	assets	asset	NOUN
hassl-859	128	15	,	,	PUNCT
hassl-859	128	16	while	while	SCONJ
hassl-859	128	17	good	good	ADJ
hassl-859	128	18	news	news	NOUN
hassl-859	128	19	in	in	ADP
hassl-859	128	20	the	the	DET
hassl-859	128	21	form	form	NOUN
hassl-859	128	22	of	of	ADP
hassl-859	128	23	gain	gain	NOUN
hassl-859	128	24	is	be	AUX
hassl-859	128	25	not	not	PART
hassl-859	128	26	recognized	recognize	VERB
hassl-859	128	27	until	until	SCONJ
hassl-859	128	28	it	it	PRON
hassl-859	128	29	is	be	AUX
hassl-859	128	30	realized	realize	VERB
hassl-859	128	31	(	(	PUNCT
hassl-859	128	32	aminu	aminu	PROPN
hassl-859	128	33	&	&	CCONJ
hassl-859	128	34	hassan	hassan	PROPN
hassl-859	128	35	,	,	PUNCT
hassl-859	128	36	2017	2017	NUM
hassl-859	128	37	;	;	PUNCT
hassl-859	128	38	ismail	ismail	PROPN
hassl-859	128	39	&	&	CCONJ
hassl-859	128	40	elbolok	elbolok	PROPN
hassl-859	128	41	,	,	PUNCT
hassl-859	128	42	2011	2011	NUM
hassl-859	128	43	;	;	PUNCT
hassl-859	128	44	khan	khan	PROPN
hassl-859	128	45	&	&	CCONJ
hassl-859	128	46	watts	watts	PROPN
hassl-859	128	47	,	,	PUNCT
hassl-859	128	48	2009	2009	NUM
hassl-859	128	49	)	)	PUNCT
hassl-859	128	50	.	.	PUNCT
hassl-859	129	1	for	for	ADP
hassl-859	129	2	example	example	NOUN
hassl-859	129	3	,	,	PUNCT
hassl-859	129	4	in	in	ADP
hassl-859	129	5	treating	treat	VERB
hassl-859	129	6	goodwill	goodwill	NOUN
hassl-859	129	7	,	,	PUNCT
hassl-859	129	8	impairment	impairment	NOUN
hassl-859	129	9	of	of	ADP
hassl-859	129	10	goodwill	goodwill	NOUN
hassl-859	129	11	is	be	AUX
hassl-859	129	12	to	to	PART
hassl-859	129	13	be	be	AUX
hassl-859	129	14	expensed	expense	VERB
hassl-859	129	15	off	off	ADP
hassl-859	129	16	immediately	immediately	ADV
hassl-859	129	17	in	in	ADP
hassl-859	129	18	the	the	DET
hassl-859	129	19	statement	statement	NOUN
hassl-859	129	20	of	of	ADP
hassl-859	129	21	profit	profit	NOUN
hassl-859	129	22	or	or	CCONJ
hassl-859	129	23	loss	loss	NOUN
hassl-859	129	24	,	,	PUNCT
hassl-859	129	25	resulting	result	VERB
hassl-859	129	26	in	in	ADP
hassl-859	129	27	the	the	DET
hassl-859	129	28	lower	low	ADJ
hassl-859	129	29	amount	amount	NOUN
hassl-859	129	30	of	of	ADP
hassl-859	129	31	goodwill	goodwill	NOUN
hassl-859	129	32	recorded	record	VERB
hassl-859	129	33	in	in	ADP
hassl-859	129	34	the	the	DET
hassl-859	129	35	statement	statement	NOUN
hassl-859	129	36	of	of	ADP
hassl-859	129	37	financial	financial	ADJ
hassl-859	129	38	position	position	NOUN
hassl-859	129	39	,	,	PUNCT
hassl-859	129	40	while	while	SCONJ
hassl-859	129	41	the	the	DET
hassl-859	129	42	increase	increase	NOUN
hassl-859	129	43	in	in	ADP
hassl-859	129	44	the	the	DET
hassl-859	129	45	value	value	NOUN
hassl-859	129	46	of	of	ADP
hassl-859	129	47	goodwill	goodwill	NOUN
hassl-859	129	48	is	be	AUX
hassl-859	129	49	not	not	PART
hassl-859	129	50	recognized	recognize	VERB
hassl-859	129	51	.	.	PUNCT
hassl-859	130	1	in	in	ADP
hassl-859	130	2	this	this	DET
hassl-859	130	3	manner	manner	NOUN
hassl-859	130	4	,	,	PUNCT
hassl-859	130	5	conditional	conditional	ADJ
hassl-859	130	6	accounting	accounting	NOUN
hassl-859	130	7	conservatism	conservatism	NOUN
hassl-859	130	8	is	be	AUX
hassl-859	130	9	described	describe	VERB
hassl-859	130	10	through	through	ADP
hassl-859	130	11	the	the	DET
hassl-859	130	12	accounting	accounting	NOUN
hassl-859	130	13	treatment	treatment	NOUN
hassl-859	130	14	and	and	CCONJ
hassl-859	130	15	policies	policy	NOUN
hassl-859	130	16	that	that	PRON
hassl-859	130	17	recognize	recognize	VERB
hassl-859	130	18	bad	bad	ADJ
hassl-859	130	19	news	news	NOUN
hassl-859	130	20	in	in	ADP
hassl-859	130	21	earnings	earning	NOUN
hassl-859	130	22	on	on	ADP
hassl-859	130	23	a	a	DET
hassl-859	130	24	timelier	timely	ADJ
hassl-859	130	25	basis	basis	NOUN
hassl-859	130	26	than	than	ADP
hassl-859	130	27	good	good	ADJ
hassl-859	130	28	news	news	NOUN
hassl-859	130	29	as	as	ADP
hassl-859	130	30	compared	compare	VERB
hassl-859	130	31	to	to	ADP
hassl-859	130	32	unconditional	unconditional	ADJ
hassl-859	130	33	conservatism	conservatism	NOUN
hassl-859	130	34	.	.	PUNCT
hassl-859	131	1	this	this	DET
hassl-859	131	2	principle	principle	NOUN
hassl-859	131	3	is	be	AUX
hassl-859	131	4	widely	widely	ADV
hassl-859	131	5	applied	apply	VERB
hassl-859	131	6	in	in	ADP
hassl-859	131	7	the	the	DET
hassl-859	131	8	accounting	accounting	NOUN
hassl-859	131	9	standards	standard	NOUN
hassl-859	131	10	of	of	ADP
hassl-859	131	11	the	the	DET
hassl-859	131	12	iasb	iasb	NOUN
hassl-859	131	13	.	.	PUNCT
hassl-859	132	1	meanwhile	meanwhile	ADV
hassl-859	132	2	,	,	PUNCT
hassl-859	132	3	unconditional	unconditional	ADJ
hassl-859	132	4	conservatism	conservatism	NOUN
hassl-859	132	5	is	be	AUX
hassl-859	132	6	contrary	contrary	ADJ
hassl-859	132	7	to	to	ADP
hassl-859	132	8	conditional	conditional	ADJ
hassl-859	132	9	conservatism	conservatism	NOUN
hassl-859	132	10	since	since	SCONJ
hassl-859	132	11	it	it	PRON
hassl-859	132	12	is	be	AUX
hassl-859	132	13	news	news	NOUN
hassl-859	132	14	-	-	PUNCT
hassl-859	132	15	independent	independent	ADJ
hassl-859	132	16	or	or	CCONJ
hassl-859	132	17	ex	ex	ADJ
hassl-859	132	18	-	-	ADJ
hassl-859	132	19	ante	ante	ADJ
hassl-859	132	20	conservatism	conservatism	NOUN
hassl-859	132	21	(	(	PUNCT
hassl-859	132	22	alipour	alipour	ADJ
hassl-859	132	23	,	,	PUNCT
hassl-859	132	24	rabiee	rabiee	NOUN
hassl-859	132	25	,	,	PUNCT
hassl-859	132	26	&	&	CCONJ
hassl-859	132	27	alipour	alipour	ADJ
hassl-859	132	28	,	,	PUNCT
hassl-859	132	29	2013	2013	NUM
hassl-859	132	30	;	;	PUNCT
hassl-859	132	31	aminu	aminu	PROPN
hassl-859	132	32	&	&	CCONJ
hassl-859	132	33	hassan	hassan	PROPN
hassl-859	132	34	,	,	PUNCT
hassl-859	132	35	2017	2017	NUM
hassl-859	132	36	;	;	PUNCT
hassl-859	132	37	beaver	beaver	PROPN
hassl-859	132	38	&	&	CCONJ
hassl-859	132	39	ryan	ryan	PROPN
hassl-859	132	40	,	,	PUNCT
hassl-859	132	41	2005	2005	NUM
hassl-859	132	42	;	;	PUNCT
hassl-859	132	43	ismail	ismail	PROPN
hassl-859	132	44	&	&	CCONJ
hassl-859	132	45	elbolok	elbolok	PROPN
hassl-859	132	46	,	,	PUNCT
hassl-859	132	47	2011	2011	NUM
hassl-859	132	48	;	;	PUNCT
hassl-859	132	49	khan	khan	PROPN
hassl-859	132	50	&	&	CCONJ
hassl-859	132	51	watts	watts	PROPN
hassl-859	132	52	,	,	PUNCT
hassl-859	132	53	2009	2009	NUM
hassl-859	132	54	)	)	PUNCT
hassl-859	132	55	.	.	PUNCT
hassl-859	133	1	unconditional	unconditional	ADJ
hassl-859	133	2	conservatism	conservatism	NOUN
hassl-859	133	3	practice	practice	NOUN
hassl-859	133	4	is	be	AUX
hassl-859	133	5	such	such	ADJ
hassl-859	133	6	as	as	SCONJ
hassl-859	133	7	companies	company	NOUN
hassl-859	133	8	report	report	VERB
hassl-859	133	9	understated	understated	ADJ
hassl-859	133	10	book	book	NOUN
hassl-859	133	11	value	value	NOUN
hassl-859	133	12	of	of	ADP
hassl-859	133	13	net	net	ADJ
hassl-859	133	14	assets	asset	NOUN
hassl-859	133	15	at	at	ADP
hassl-859	133	16	the	the	DET
hassl-859	133	17	end	end	NOUN
hassl-859	133	18	of	of	ADP
hassl-859	133	19	accounting	accounting	NOUN
hassl-859	133	20	period	period	NOUN
hassl-859	133	21	.	.	PUNCT
hassl-859	134	1	in	in	ADP
hassl-859	134	2	that	that	DET
hassl-859	134	3	case	case	NOUN
hassl-859	134	4	,	,	PUNCT
hassl-859	134	5	unconditional	unconditional	ADJ
hassl-859	134	6	conservatism	conservatism	NOUN
hassl-859	134	7	also	also	ADV
hassl-859	134	8	represents	represent	VERB
hassl-859	134	9	balance	balance	NOUN
hassl-859	134	10	-	-	PUNCT
hassl-859	134	11	sheet	sheet	NOUN
hassl-859	134	12	conservatism	conservatism	NOUN
hassl-859	134	13	.	.	PUNCT
hassl-859	135	1	prior	prior	ADJ
hassl-859	135	2	literature	literature	NOUN
hassl-859	135	3	has	have	AUX
hassl-859	135	4	contended	contend	VERB
hassl-859	135	5	that	that	SCONJ
hassl-859	135	6	conditional	conditional	ADJ
hassl-859	135	7	conservatism	conservatism	NOUN
hassl-859	135	8	is	be	AUX
hassl-859	135	9	a	a	DET
hassl-859	135	10	fundamental	fundamental	ADJ
hassl-859	135	11	feature	feature	NOUN
hassl-859	135	12	of	of	ADP
hassl-859	135	13	accounting	accounting	NOUN
hassl-859	135	14	quality	quality	NOUN
hassl-859	135	15	as	as	SCONJ
hassl-859	135	16	it	it	PRON
hassl-859	135	17	can	can	AUX
hassl-859	135	18	upgrade	upgrade	VERB
hassl-859	135	19	the	the	DET
hassl-859	135	20	reliability	reliability	NOUN
hassl-859	135	21	of	of	ADP
hassl-859	135	22	financial	financial	ADJ
hassl-859	135	23	statements	statement	NOUN
hassl-859	135	24	,	,	PUNCT
hassl-859	135	25	thereby	thereby	ADV
hassl-859	135	26	increasing	increase	VERB
hassl-859	135	27	public	public	ADJ
hassl-859	135	28	confidence	confidence	NOUN
hassl-859	135	29	(	(	PUNCT
hassl-859	135	30	mohammed	mohammed	PROPN
hassl-859	135	31	et	et	PROPN
hassl-859	135	32	al	al	PROPN
hassl-859	135	33	.	.	PROPN
hassl-859	135	34	,	,	PUNCT
hassl-859	135	35	2017	2017	NUM
hassl-859	135	36	)	)	PUNCT
hassl-859	135	37	.	.	PUNCT
hassl-859	136	1	measurement	measurement	NOUN
hassl-859	136	2	of	of	ADP
hassl-859	136	3	asymmetric	asymmetric	ADJ
hassl-859	136	4	timeliness	timeliness	NOUN
hassl-859	136	5	(	(	PUNCT
hassl-859	136	6	at	at	ADP
hassl-859	136	7	)	)	PUNCT
hassl-859	136	8	by	by	ADP
hassl-859	136	9	basu	basu	PROPN
hassl-859	136	10	(	(	PUNCT
hassl-859	136	11	1997	1997	NUM
hassl-859	136	12	)	)	PUNCT
hassl-859	136	13	and	and	CCONJ
hassl-859	136	14	c	c	X
hassl-859	136	15	-	-	PUNCT
hassl-859	136	16	score	score	NOUN
hassl-859	136	17	by	by	ADP
hassl-859	136	18	khan	khan	PROPN
hassl-859	136	19	and	and	CCONJ
hassl-859	136	20	watts	watts	PROPN
hassl-859	136	21	(	(	PUNCT
hassl-859	136	22	2009	2009	NUM
hassl-859	136	23	)	)	PUNCT
hassl-859	136	24	are	be	AUX
hassl-859	136	25	the	the	DET
hassl-859	136	26	two	two	NUM
hassl-859	136	27	most	most	ADV
hassl-859	136	28	common	common	ADJ
hassl-859	136	29	measurements	measurement	NOUN
hassl-859	136	30	utilized	utilize	VERB
hassl-859	136	31	in	in	ADP
hassl-859	136	32	prior	prior	ADJ
hassl-859	136	33	studies	study	NOUN
hassl-859	136	34	,	,	PUNCT
hassl-859	136	35	for	for	ADP
hassl-859	136	36	example	example	NOUN
hassl-859	136	37	,	,	PUNCT
hassl-859	136	38	in	in	ADP
hassl-859	136	39	the	the	DET
hassl-859	136	40	studies	study	NOUN
hassl-859	136	41	of	of	ADP
hassl-859	136	42	aminu	aminu	PROPN
hassl-859	136	43	and	and	CCONJ
hassl-859	136	44	hassan	hassan	PROPN
hassl-859	136	45	(	(	PUNCT
hassl-859	136	46	2017	2017	NUM
hassl-859	136	47	)	)	PUNCT
hassl-859	136	48	and	and	CCONJ
hassl-859	136	49	mohammed	mohammed	PROPN
hassl-859	136	50	et	et	PROPN
hassl-859	136	51	al	al	PROPN
hassl-859	136	52	.	.	PROPN
hassl-859	137	1	(	(	PUNCT
hassl-859	137	2	2017	2017	NUM
hassl-859	137	3	)	)	PUNCT
hassl-859	137	4	.	.	PUNCT
hassl-859	138	1	these	these	DET
hassl-859	138	2	studies	study	NOUN
hassl-859	138	3	have	have	AUX
hassl-859	138	4	discovered	discover	VERB
hassl-859	138	5	that	that	SCONJ
hassl-859	138	6	accounting	accounting	NOUN
hassl-859	138	7	conservatism	conservatism	NOUN
hassl-859	138	8	positively	positively	ADV
hassl-859	138	9	affects	affect	VERB
hassl-859	138	10	companies	company	NOUN
hassl-859	138	11	'	'	PART
hassl-859	138	12	economic	economic	ADJ
hassl-859	138	13	profit	profit	NOUN
hassl-859	138	14	and	and	CCONJ
hassl-859	138	15	corporate	corporate	ADJ
hassl-859	138	16	governance	governance	NOUN
hassl-859	138	17	structure	structure	NOUN
hassl-859	138	18	as	as	ADP
hassl-859	138	19	a	a	DET
hassl-859	138	20	disciplinary	disciplinary	ADJ
hassl-859	138	21	device	device	NOUN
hassl-859	138	22	for	for	ADP
hassl-859	138	23	managers	manager	NOUN
hassl-859	138	24	.	.	PUNCT
hassl-859	139	1	essentially	essentially	ADV
hassl-859	139	2	,	,	PUNCT
hassl-859	139	3	accounting	account	VERB
hassl-859	139	4	quality	quality	NOUN
hassl-859	139	5	is	be	AUX
hassl-859	139	6	important	important	ADJ
hassl-859	139	7	for	for	SCONJ
hassl-859	139	8	investors	investor	NOUN
hassl-859	139	9	and	and	CCONJ
hassl-859	139	10	stakeholders	stakeholder	NOUN
hassl-859	139	11	to	to	PART
hassl-859	139	12	make	make	VERB
hassl-859	139	13	decisions	decision	NOUN
hassl-859	139	14	based	base	VERB
hassl-859	139	15	on	on	ADP
hassl-859	139	16	the	the	DET
hassl-859	139	17	information	information	NOUN
hassl-859	139	18	provided	provide	VERB
hassl-859	139	19	by	by	ADP
hassl-859	139	20	a	a	DET
hassl-859	139	21	company	company	NOUN
hassl-859	139	22	.	.	PUNCT
hassl-859	140	1	the	the	DET
hassl-859	140	2	accounting	accounting	NOUN
hassl-859	140	3	quality	quality	NOUN
hassl-859	140	4	of	of	ADP
hassl-859	140	5	the	the	DET
hassl-859	140	6	scc	scc	NOUN
hassl-859	140	7	is	be	AUX
hassl-859	140	8	believed	believe	VERB
hassl-859	140	9	to	to	PART
hassl-859	140	10	be	be	AUX
hassl-859	140	11	higher	high	ADJ
hassl-859	140	12	quality	quality	NOUN
hassl-859	140	13	because	because	SCONJ
hassl-859	140	14	it	it	PRON
hassl-859	140	15	relies	rely	VERB
hassl-859	140	16	on	on	ADP
hassl-859	140	17	the	the	DET
hassl-859	140	18	islamic	islamic	ADJ
hassl-859	140	19	values	value	NOUN
hassl-859	140	20	that	that	PRON
hassl-859	140	21	underlie	underlie	VERB
hassl-859	140	22	the	the	DET
hassl-859	140	23	concept	concept	NOUN
hassl-859	140	24	of	of	ADP
hassl-859	140	25	maqasid	maqasid	PROPN
hassl-859	140	26	al	al	PROPN
hassl-859	140	27	shariah	shariah	PROPN
hassl-859	140	28	(	(	PUNCT
hassl-859	140	29	objective	objective	NOUN
hassl-859	140	30	of	of	ADP
hassl-859	140	31	islamic	islamic	ADJ
hassl-859	140	32	law	law	NOUN
hassl-859	140	33	)	)	PUNCT
hassl-859	140	34	(	(	PUNCT
hassl-859	140	35	wan	wan	PROPN
hassl-859	140	36	et	et	PROPN
hassl-859	140	37	al	al	PROPN
hassl-859	140	38	.	.	PROPN
hassl-859	140	39	,	,	PUNCT
hassl-859	140	40	2015	2015	NUM
hassl-859	140	41	)	)	PUNCT
hassl-859	140	42	.	.	PUNCT
hassl-859	141	1	additionally	additionally	ADV
hassl-859	141	2	,	,	PUNCT
hassl-859	141	3	the	the	DET
hassl-859	141	4	scc	scc	NOUN
hassl-859	141	5	consider	consider	VERB
hassl-859	141	6	the	the	DET
hassl-859	141	7	time	time	NOUN
hassl-859	141	8	value	value	NOUN
hassl-859	141	9	elements	element	NOUN
hassl-859	141	10	of	of	ADP
hassl-859	141	11	money	money	NOUN
hassl-859	141	12	in	in	ADP
hassl-859	141	13	their	their	PRON
hassl-859	141	14	business	business	NOUN
hassl-859	141	15	transactions	transaction	NOUN
hassl-859	141	16	as	as	SCONJ
hassl-859	141	17	they	they	PRON
hassl-859	141	18	strictly	strictly	ADV
hassl-859	141	19	prohibited	prohibit	VERB
hassl-859	141	20	from	from	ADP
hassl-859	141	21	activities	activity	NOUN
hassl-859	141	22	involving	involve	VERB
hassl-859	141	23	riba	riba	PROPN
hassl-859	141	24	(	(	PUNCT
hassl-859	141	25	interest	interest	NOUN
hassl-859	141	26	)	)	PUNCT
hassl-859	141	27	,	,	PUNCT
hassl-859	141	28	gharar	gharar	NOUN
hassl-859	141	29	(	(	PUNCT
hassl-859	141	30	uncertainty	uncertainty	NOUN
hassl-859	141	31	)	)	PUNCT
hassl-859	141	32	,	,	PUNCT
hassl-859	141	33	maisir	maisir	NOUN
hassl-859	141	34	(	(	PUNCT
hassl-859	141	35	gambling	gambling	NOUN
hassl-859	141	36	)	)	PUNCT
hassl-859	141	37	.	.	PUNCT
hassl-859	142	1	they	they	PRON
hassl-859	142	2	are	be	AUX
hassl-859	142	3	not	not	PART
hassl-859	142	4	permitted	permit	VERB
hassl-859	142	5	to	to	PART
hassl-859	142	6	engage	engage	VERB
hassl-859	142	7	into	into	ADP
hassl-859	142	8	non	non	ADJ
hassl-859	142	9	-	-	ADJ
hassl-859	142	10	halal	halal	ADJ
hassl-859	142	11	transactions	transaction	NOUN
hassl-859	142	12	,	,	PUNCT
hassl-859	142	13	such	such	ADJ
hassl-859	142	14	as	as	ADP
hassl-859	142	15	dealing	deal	VERB
hassl-859	142	16	with	with	ADP
hassl-859	142	17	alcohol	alcohol	NOUN
hassl-859	142	18	and	and	CCONJ
hassl-859	142	19	pornography	pornography	NOUN
hassl-859	142	20	.	.	PUNCT
hassl-859	143	1	the	the	DET
hassl-859	143	2	source	source	NOUN
hassl-859	143	3	of	of	ADP
hassl-859	143	4	the	the	DET
hassl-859	143	5	fund	fund	NOUN
hassl-859	143	6	must	must	AUX
hassl-859	143	7	also	also	ADV
hassl-859	143	8	be	be	AUX
hassl-859	143	9	identified	identify	VERB
hassl-859	143	10	and	and	CCONJ
hassl-859	143	11	fully	fully	ADV
hassl-859	143	12	disclosed	disclose	VERB
hassl-859	143	13	as	as	ADP
hassl-859	143	14	consistent	consistent	ADJ
hassl-859	143	15	with	with	ADP
hassl-859	143	16	the	the	DET
hassl-859	143	17	islamic	islamic	ADJ
hassl-859	143	18	concept	concept	NOUN
hassl-859	143	19	of	of	ADP
hassl-859	143	20	accountability	accountability	NOUN
hassl-859	143	21	to	to	ADP
hassl-859	143	22	god	god	PROPN
hassl-859	143	23	(	(	PUNCT
hassl-859	143	24	allah	allah	PROPN
hassl-859	143	25	)	)	PUNCT
hassl-859	143	26	and	and	CCONJ
hassl-859	143	27	social	social	ADJ
hassl-859	143	28	equity	equity	NOUN
hassl-859	143	29	.	.	PUNCT
hassl-859	144	1	despite	despite	SCONJ
hassl-859	144	2	the	the	DET
hassl-859	144	3	abundant	abundant	ADJ
hassl-859	144	4	research	research	NOUN
hassl-859	144	5	of	of	ADP
hassl-859	144	6	firm	firm	ADJ
hassl-859	144	7	performance	performance	NOUN
hassl-859	144	8	and	and	CCONJ
hassl-859	144	9	accounting	accounting	NOUN
hassl-859	144	10	information	information	NOUN
hassl-859	144	11	used	use	VERB
hassl-859	144	12	as	as	ADP
hassl-859	144	13	a	a	DET
hassl-859	144	14	tool	tool	NOUN
hassl-859	144	15	of	of	ADP
hassl-859	144	16	monitoring	monitoring	NOUN
hassl-859	144	17	,	,	PUNCT
hassl-859	144	18	there	there	PRON
hassl-859	144	19	is	be	VERB
hassl-859	144	20	still	still	ADV
hassl-859	144	21	a	a	DET
hassl-859	144	22	lack	lack	NOUN
hassl-859	144	23	of	of	ADP
hassl-859	144	24	empirical	empirical	ADJ
hassl-859	144	25	evidence	evidence	NOUN
hassl-859	144	26	on	on	ADP
hassl-859	144	27	examining	examine	VERB
hassl-859	144	28	the	the	DET
hassl-859	144	29	relationship	relationship	NOUN
hassl-859	144	30	of	of	ADP
hassl-859	144	31	earnings	earning	NOUN
hassl-859	144	32	quality	quality	NOUN
hassl-859	144	33	,	,	PUNCT
hassl-859	144	34	proxied	proxie	VERB
hassl-859	144	35	by	by	ADP
hassl-859	144	36	accounting	account	VERB
hassl-859	144	37	conservatism	conservatism	NOUN
hassl-859	144	38	and	and	CCONJ
hassl-859	144	39	firm	firm	ADJ
hassl-859	144	40	performance	performance	NOUN
hassl-859	144	41	,	,	PUNCT
hassl-859	144	42	especially	especially	ADV
hassl-859	144	43	for	for	ADP
hassl-859	144	44	scc	scc	PROPN
hassl-859	144	45	.	.	PUNCT
hassl-859	145	1	humanities	humanity	NOUN
hassl-859	145	2	and	and	CCONJ
hassl-859	145	3	social	social	ADJ
hassl-859	145	4	sciences	science	NOUN
hassl-859	145	5	letters	letter	NOUN
hassl-859	145	6	,	,	PUNCT
hassl-859	145	7	2020	2020	NUM
hassl-859	145	8	,	,	PUNCT
hassl-859	145	9	8(3	8(3	NUM
hassl-859	145	10	):	):	PUNCT
hassl-859	145	11	280	280	NUM
hassl-859	145	12	-	-	SYM
hassl-859	145	13	297	297	NUM
hassl-859	145	14	285	285	NUM
hassl-859	145	15	©	©	PROPN
hassl-859	145	16	2020	2020	NUM
hassl-859	145	17	conscientia	conscientia	PROPN
hassl-859	145	18	beam	beam	PROPN
hassl-859	145	19	.	.	PUNCT
hassl-859	146	1	all	all	DET
hassl-859	146	2	rights	right	NOUN
hassl-859	146	3	reserved	reserve	VERB
hassl-859	146	4	.	.	PUNCT
hassl-859	147	1	2.4	2.4	NUM
hassl-859	147	2	.	.	PUNCT
hassl-859	147	3	financial	financial	ADJ
hassl-859	147	4	performance	performance	NOUN
hassl-859	147	5	performance	performance	NOUN
hassl-859	147	6	is	be	AUX
hassl-859	147	7	measured	measure	VERB
hassl-859	147	8	through	through	ADP
hassl-859	147	9	financial	financial	ADJ
hassl-859	147	10	and	and	CCONJ
hassl-859	147	11	non	non	ADJ
hassl-859	147	12	-	-	ADJ
hassl-859	147	13	financial	financial	ADJ
hassl-859	147	14	measurement	measurement	NOUN
hassl-859	147	15	.	.	PUNCT
hassl-859	148	1	basically	basically	ADV
hassl-859	148	2	,	,	PUNCT
hassl-859	148	3	in	in	ADP
hassl-859	148	4	accounting	accounting	NOUN
hassl-859	148	5	,	,	PUNCT
hassl-859	148	6	financial	financial	ADJ
hassl-859	148	7	performance	performance	NOUN
hassl-859	148	8	is	be	AUX
hassl-859	148	9	widely	widely	ADV
hassl-859	148	10	used	use	VERB
hassl-859	148	11	as	as	ADP
hassl-859	148	12	its	its	PRON
hassl-859	148	13	traditional	traditional	ADJ
hassl-859	148	14	quantitative	quantitative	ADJ
hassl-859	148	15	approaches	approach	NOUN
hassl-859	148	16	relate	relate	VERB
hassl-859	148	17	to	to	ADP
hassl-859	148	18	financial	financial	ADJ
hassl-859	148	19	information	information	NOUN
hassl-859	148	20	(	(	PUNCT
hassl-859	148	21	neely	neely	PROPN
hassl-859	148	22	,	,	PUNCT
hassl-859	148	23	2002	2002	NUM
hassl-859	148	24	)	)	PUNCT
hassl-859	148	25	.	.	PUNCT
hassl-859	149	1	for	for	ADP
hassl-859	149	2	example	example	NOUN
hassl-859	149	3	,	,	PUNCT
hassl-859	149	4	financial	financial	ADJ
hassl-859	149	5	performance	performance	NOUN
hassl-859	149	6	measures	measure	NOUN
hassl-859	149	7	profit	profit	NOUN
hassl-859	149	8	and	and	CCONJ
hassl-859	149	9	return	return	VERB
hassl-859	149	10	on	on	ADP
hassl-859	149	11	investment	investment	NOUN
hassl-859	149	12	to	to	PART
hassl-859	149	13	reflect	reflect	VERB
hassl-859	149	14	the	the	DET
hassl-859	149	15	achievement	achievement	NOUN
hassl-859	149	16	of	of	ADP
hassl-859	149	17	a	a	DET
hassl-859	149	18	company	company	NOUN
hassl-859	149	19	’s	’s	PART
hassl-859	149	20	objectives	objective	NOUN
hassl-859	149	21	.	.	PUNCT
hassl-859	150	1	meanwhile	meanwhile	ADV
hassl-859	150	2	,	,	PUNCT
hassl-859	150	3	there	there	PRON
hassl-859	150	4	are	be	VERB
hassl-859	150	5	diversified	diversified	ADJ
hassl-859	150	6	methods	method	NOUN
hassl-859	150	7	of	of	ADP
hassl-859	150	8	non	non	ADJ
hassl-859	150	9	-	-	ADJ
hassl-859	150	10	financial	financial	ADJ
hassl-859	150	11	performance	performance	NOUN
hassl-859	150	12	measurement	measurement	NOUN
hassl-859	150	13	.	.	PUNCT
hassl-859	151	1	for	for	ADP
hassl-859	151	2	example	example	NOUN
hassl-859	151	3	,	,	PUNCT
hassl-859	151	4	in	in	ADP
hassl-859	151	5	the	the	DET
hassl-859	151	6	context	context	NOUN
hassl-859	151	7	of	of	ADP
hassl-859	151	8	accounting	account	VERB
hassl-859	151	9	conservatism	conservatism	NOUN
hassl-859	151	10	,	,	PUNCT
hassl-859	151	11	callen	callen	PROPN
hassl-859	151	12	,	,	PUNCT
hassl-859	151	13	chen	chen	PROPN
hassl-859	151	14	,	,	PUNCT
hassl-859	151	15	dou	dou	PROPN
hassl-859	151	16	,	,	PUNCT
hassl-859	151	17	and	and	CCONJ
hassl-859	151	18	xin	xin	PROPN
hassl-859	151	19	(	(	PUNCT
hassl-859	151	20	2016	2016	NUM
hassl-859	151	21	)	)	PUNCT
hassl-859	151	22	measured	measure	VERB
hassl-859	151	23	performance	performance	NOUN
hassl-859	151	24	in	in	ADP
hassl-859	151	25	terms	term	NOUN
hassl-859	151	26	of	of	ADP
hassl-859	151	27	the	the	DET
hassl-859	151	28	contractual	contractual	ADJ
hassl-859	151	29	features	feature	NOUN
hassl-859	151	30	,	,	PUNCT
hassl-859	151	31	which	which	PRON
hassl-859	151	32	is	be	AUX
hassl-859	151	33	debt	debt	NOUN
hassl-859	151	34	covenants	covenant	NOUN
hassl-859	151	35	,	,	PUNCT
hassl-859	151	36	in	in	ADP
hassl-859	151	37	which	which	PRON
hassl-859	151	38	it	it	PRON
hassl-859	151	39	measures	measure	VERB
hassl-859	151	40	the	the	DET
hassl-859	151	41	performance	performance	NOUN
hassl-859	151	42	of	of	ADP
hassl-859	151	43	companies	company	NOUN
hassl-859	151	44	'	'	PART
hassl-859	151	45	efficiency	efficiency	NOUN
hassl-859	151	46	in	in	ADP
hassl-859	151	47	wealth	wealth	NOUN
hassl-859	151	48	appropriation	appropriation	NOUN
hassl-859	151	49	.	.	PUNCT
hassl-859	152	1	besides	besides	SCONJ
hassl-859	152	2	that	that	PRON
hassl-859	152	3	,	,	PUNCT
hassl-859	152	4	garcía	garcía	ADJ
hassl-859	152	5	lara	lara	NOUN
hassl-859	152	6	,	,	PUNCT
hassl-859	152	7	garcía	garcía	ADJ
hassl-859	152	8	osma	osma	NOUN
hassl-859	152	9	,	,	PUNCT
hassl-859	152	10	and	and	CCONJ
hassl-859	152	11	penalva	penalva	NOUN
hassl-859	152	12	(	(	PUNCT
hassl-859	152	13	2016	2016	NUM
hassl-859	152	14	)	)	PUNCT
hassl-859	152	15	measured	measure	VERB
hassl-859	152	16	performance	performance	NOUN
hassl-859	152	17	with	with	ADP
hassl-859	152	18	investment	investment	NOUN
hassl-859	152	19	efficiency	efficiency	NOUN
hassl-859	152	20	through	through	ADP
hassl-859	152	21	corporate	corporate	ADJ
hassl-859	152	22	governance	governance	NOUN
hassl-859	152	23	quality	quality	NOUN
hassl-859	152	24	mechanism	mechanism	NOUN
hassl-859	152	25	.	.	PUNCT
hassl-859	153	1	for	for	ADP
hassl-859	153	2	this	this	DET
hassl-859	153	3	study	study	NOUN
hassl-859	153	4	,	,	PUNCT
hassl-859	153	5	financial	financial	ADJ
hassl-859	153	6	performance	performance	NOUN
hassl-859	153	7	is	be	AUX
hassl-859	153	8	used	use	VERB
hassl-859	153	9	rather	rather	ADV
hassl-859	153	10	than	than	ADP
hassl-859	153	11	non	non	ADJ
hassl-859	153	12	-	-	ADJ
hassl-859	153	13	financial	financial	ADJ
hassl-859	153	14	measurement	measurement	NOUN
hassl-859	153	15	as	as	SCONJ
hassl-859	153	16	it	it	PRON
hassl-859	153	17	suits	suit	VERB
hassl-859	153	18	the	the	DET
hassl-859	153	19	study	study	NOUN
hassl-859	153	20	better	well	ADV
hassl-859	153	21	to	to	PART
hassl-859	153	22	fill	fill	VERB
hassl-859	153	23	in	in	ADP
hassl-859	153	24	the	the	DET
hassl-859	153	25	gap	gap	NOUN
hassl-859	153	26	of	of	ADP
hassl-859	153	27	the	the	DET
hassl-859	153	28	literature	literature	NOUN
hassl-859	153	29	.	.	PUNCT
hassl-859	154	1	financial	financial	ADJ
hassl-859	154	2	ratio	ratio	NOUN
hassl-859	154	3	is	be	AUX
hassl-859	154	4	used	use	VERB
hassl-859	154	5	to	to	PART
hassl-859	154	6	measure	measure	VERB
hassl-859	154	7	shariah	shariah	PROPN
hassl-859	154	8	-	-	PUNCT
hassl-859	154	9	compliant	compliant	ADJ
hassl-859	154	10	companies	company	NOUN
hassl-859	154	11	’	'	PUNCT
hassl-859	154	12	financial	financial	ADJ
hassl-859	154	13	performance	performance	NOUN
hassl-859	154	14	.	.	PUNCT
hassl-859	155	1	in	in	ADP
hassl-859	155	2	this	this	DET
hassl-859	155	3	study	study	NOUN
hassl-859	155	4	,	,	PUNCT
hassl-859	155	5	return	return	VERB
hassl-859	155	6	on	on	ADP
hassl-859	155	7	assets	asset	NOUN
hassl-859	155	8	(	(	PUNCT
hassl-859	155	9	roa	roa	NOUN
hassl-859	155	10	)	)	PUNCT
hassl-859	155	11	is	be	AUX
hassl-859	155	12	used	use	VERB
hassl-859	155	13	to	to	PART
hassl-859	155	14	measure	measure	VERB
hassl-859	155	15	the	the	DET
hassl-859	155	16	profitability	profitability	NOUN
hassl-859	155	17	aspect	aspect	NOUN
hassl-859	155	18	ratio	ratio	NOUN
hassl-859	155	19	.	.	PUNCT
hassl-859	156	1	according	accord	VERB
hassl-859	156	2	to	to	ADP
hassl-859	156	3	a	a	DET
hassl-859	156	4	prior	prior	ADJ
hassl-859	156	5	study	study	NOUN
hassl-859	156	6	by	by	ADP
hassl-859	156	7	nguyen	nguyen	NOUN
hassl-859	156	8	(	(	PUNCT
hassl-859	156	9	2001	2001	NUM
hassl-859	156	10	)	)	PUNCT
hassl-859	156	11	the	the	DET
hassl-859	156	12	best	good	ADJ
hassl-859	156	13	measurement	measurement	NOUN
hassl-859	156	14	for	for	ADP
hassl-859	156	15	firm	firm	ADJ
hassl-859	156	16	efficiency	efficiency	NOUN
hassl-859	156	17	in	in	ADP
hassl-859	156	18	assets	asset	NOUN
hassl-859	156	19	is	be	AUX
hassl-859	156	20	roa	roa	NOUN
hassl-859	156	21	due	due	ADP
hassl-859	156	22	to	to	ADP
hassl-859	156	23	the	the	DET
hassl-859	156	24	independence	independence	NOUN
hassl-859	156	25	of	of	ADP
hassl-859	156	26	the	the	DET
hassl-859	156	27	financing	financing	NOUN
hassl-859	156	28	methods	method	NOUN
hassl-859	156	29	.	.	PUNCT
hassl-859	157	1	generally	generally	ADV
hassl-859	157	2	,	,	PUNCT
hassl-859	157	3	the	the	DET
hassl-859	157	4	profitability	profitability	NOUN
hassl-859	157	5	of	of	ADP
hassl-859	157	6	a	a	DET
hassl-859	157	7	company	company	NOUN
hassl-859	157	8	describes	describe	VERB
hassl-859	157	9	its	its	PRON
hassl-859	157	10	performance	performance	NOUN
hassl-859	157	11	for	for	ADP
hassl-859	157	12	the	the	DET
hassl-859	157	13	year	year	NOUN
hassl-859	157	14	.	.	PUNCT
hassl-859	158	1	hence	hence	ADV
hassl-859	158	2	,	,	PUNCT
hassl-859	158	3	managers	manager	NOUN
hassl-859	158	4	tend	tend	VERB
hassl-859	158	5	to	to	PART
hassl-859	158	6	disclose	disclose	VERB
hassl-859	158	7	good	good	ADJ
hassl-859	158	8	news	news	NOUN
hassl-859	158	9	rather	rather	ADV
hassl-859	158	10	than	than	ADP
hassl-859	158	11	bad	bad	ADJ
hassl-859	158	12	news	news	NOUN
hassl-859	158	13	,	,	PUNCT
hassl-859	158	14	and	and	CCONJ
hassl-859	158	15	some	some	PRON
hassl-859	158	16	are	be	AUX
hassl-859	158	17	doing	do	VERB
hassl-859	158	18	it	it	PRON
hassl-859	158	19	for	for	ADP
hassl-859	158	20	the	the	DET
hassl-859	158	21	sake	sake	NOUN
hassl-859	158	22	of	of	ADP
hassl-859	158	23	themselves	themselves	PRON
hassl-859	158	24	(	(	PUNCT
hassl-859	158	25	bribesh	bribesh	NOUN
hassl-859	158	26	,	,	PUNCT
hassl-859	158	27	2006	2006	NUM
hassl-859	158	28	)	)	PUNCT
hassl-859	158	29	.	.	PUNCT
hassl-859	159	1	hossain	hossain	PROPN
hassl-859	159	2	(	(	PUNCT
hassl-859	159	3	2008	2008	NUM
hassl-859	159	4	)	)	PUNCT
hassl-859	159	5	discovered	discover	VERB
hassl-859	159	6	a	a	DET
hassl-859	159	7	positive	positive	ADJ
hassl-859	159	8	association	association	NOUN
hassl-859	159	9	between	between	ADP
hassl-859	159	10	profitability	profitability	NOUN
hassl-859	159	11	and	and	CCONJ
hassl-859	159	12	extent	extent	NOUN
hassl-859	159	13	of	of	ADP
hassl-859	159	14	disclosure	disclosure	NOUN
hassl-859	159	15	in	in	ADP
hassl-859	159	16	the	the	DET
hassl-859	159	17	case	case	NOUN
hassl-859	159	18	of	of	ADP
hassl-859	159	19	indian	indian	ADJ
hassl-859	159	20	banking	banking	NOUN
hassl-859	159	21	companies	company	NOUN
hassl-859	159	22	.	.	PUNCT
hassl-859	160	1	hussain	hussain	PROPN
hassl-859	160	2	alkdai	alkdai	PROPN
hassl-859	160	3	and	and	CCONJ
hassl-859	160	4	mohd	mohd	PROPN
hassl-859	160	5	hanefah	hanefah	PROPN
hassl-859	160	6	(	(	PUNCT
hassl-859	160	7	2012	2012	NUM
hassl-859	160	8	)	)	PUNCT
hassl-859	160	9	is	be	AUX
hassl-859	160	10	one	one	NUM
hassl-859	160	11	of	of	ADP
hassl-859	160	12	the	the	DET
hassl-859	160	13	prior	prior	ADJ
hassl-859	160	14	studies	study	NOUN
hassl-859	160	15	that	that	PRON
hassl-859	160	16	focuses	focus	VERB
hassl-859	160	17	on	on	ADP
hassl-859	160	18	malaysian	malaysian	PROPN
hassl-859	160	19	scc	scc	PROPN
hassl-859	160	20	.	.	PUNCT
hassl-859	161	1	they	they	PRON
hassl-859	161	2	found	find	VERB
hassl-859	161	3	that	that	PRON
hassl-859	161	4	profitability	profitability	NOUN
hassl-859	161	5	as	as	ADP
hassl-859	161	6	the	the	DET
hassl-859	161	7	financial	financial	ADJ
hassl-859	161	8	performance	performance	NOUN
hassl-859	161	9	measurement	measurement	NOUN
hassl-859	161	10	is	be	AUX
hassl-859	161	11	not	not	PART
hassl-859	161	12	significant	significant	ADJ
hassl-859	161	13	with	with	ADP
hassl-859	161	14	their	their	PRON
hassl-859	161	15	study	study	NOUN
hassl-859	161	16	subject	subject	NOUN
hassl-859	161	17	,	,	PUNCT
hassl-859	161	18	which	which	PRON
hassl-859	161	19	is	be	AUX
hassl-859	161	20	earnings	earning	NOUN
hassl-859	161	21	management	management	NOUN
hassl-859	161	22	.	.	PUNCT
hassl-859	162	1	for	for	ADP
hassl-859	162	2	this	this	DET
hassl-859	162	3	study	study	NOUN
hassl-859	162	4	,	,	PUNCT
hassl-859	162	5	roa	roa	PROPN
hassl-859	162	6	is	be	AUX
hassl-859	162	7	used	use	VERB
hassl-859	162	8	as	as	SCONJ
hassl-859	162	9	it	it	PRON
hassl-859	162	10	is	be	AUX
hassl-859	162	11	widely	widely	ADV
hassl-859	162	12	and	and	CCONJ
hassl-859	162	13	recently	recently	ADV
hassl-859	162	14	used	use	VERB
hassl-859	162	15	in	in	ADP
hassl-859	162	16	prior	prior	ADJ
hassl-859	162	17	studies	study	NOUN
hassl-859	162	18	to	to	PART
hassl-859	162	19	depict	depict	VERB
hassl-859	162	20	the	the	DET
hassl-859	162	21	performance	performance	NOUN
hassl-859	162	22	of	of	ADP
hassl-859	162	23	a	a	DET
hassl-859	162	24	company	company	NOUN
hassl-859	162	25	(	(	PUNCT
hassl-859	162	26	affes	affe	NOUN
hassl-859	162	27	&	&	CCONJ
hassl-859	162	28	sardouk	sardouk	PROPN
hassl-859	162	29	,	,	PUNCT
hassl-859	162	30	2016	2016	NUM
hassl-859	162	31	;	;	PUNCT
hassl-859	162	32	aminu	aminu	PROPN
hassl-859	162	33	.	.	PUNCT
hassl-859	163	1	&	&	CCONJ
hassl-859	164	1	hassan	hassan	PROPN
hassl-859	164	2	,	,	PUNCT
hassl-859	164	3	2017	2017	NUM
hassl-859	164	4	)	)	PUNCT
hassl-859	164	5	.	.	PUNCT
hassl-859	165	1	2.5	2.5	NUM
hassl-859	165	2	.	.	PUNCT
hassl-859	166	1	stewardship	stewardship	NOUN
hassl-859	166	2	theory	theory	NOUN
hassl-859	166	3	stewardship	stewardship	NOUN
hassl-859	166	4	theory	theory	NOUN
hassl-859	166	5	is	be	AUX
hassl-859	166	6	about	about	ADP
hassl-859	166	7	the	the	DET
hassl-859	166	8	welfare	welfare	NOUN
hassl-859	166	9	of	of	ADP
hassl-859	166	10	the	the	DET
hassl-859	166	11	organization	organization	NOUN
hassl-859	166	12	's	's	PART
hassl-859	166	13	owner	owner	NOUN
hassl-859	166	14	and	and	CCONJ
hassl-859	166	15	the	the	DET
hassl-859	166	16	overall	overall	ADJ
hassl-859	166	17	performance	performance	NOUN
hassl-859	166	18	of	of	ADP
hassl-859	166	19	company	company	NOUN
hassl-859	166	20	as	as	SCONJ
hassl-859	166	21	opposed	oppose	VERB
hassl-859	166	22	to	to	ADP
hassl-859	166	23	self	self	NOUN
hassl-859	166	24	-	-	PUNCT
hassl-859	166	25	interest	interest	NOUN
hassl-859	166	26	(	(	PUNCT
hassl-859	166	27	donaldson	donaldson	PROPN
hassl-859	166	28	&	&	CCONJ
hassl-859	166	29	davis	davis	PROPN
hassl-859	166	30	,	,	PUNCT
hassl-859	166	31	1991	1991	NUM
hassl-859	166	32	)	)	PUNCT
hassl-859	166	33	and	and	CCONJ
hassl-859	166	34	this	this	PRON
hassl-859	166	35	is	be	AUX
hassl-859	166	36	in	in	ADP
hassl-859	166	37	line	line	NOUN
hassl-859	166	38	with	with	ADP
hassl-859	166	39	the	the	DET
hassl-859	166	40	purpose	purpose	NOUN
hassl-859	166	41	of	of	ADP
hassl-859	166	42	the	the	DET
hassl-859	166	43	islamic	islamic	ADJ
hassl-859	166	44	market	market	NOUN
hassl-859	166	45	in	in	ADP
hassl-859	166	46	which	which	PRON
hassl-859	166	47	the	the	DET
hassl-859	166	48	focus	focus	NOUN
hassl-859	166	49	is	be	AUX
hassl-859	166	50	on	on	ADP
hassl-859	166	51	social	social	ADJ
hassl-859	166	52	benefits	benefit	NOUN
hassl-859	166	53	.	.	PUNCT
hassl-859	167	1	as	as	SCONJ
hassl-859	167	2	indicated	indicate	VERB
hassl-859	167	3	by	by	ADP
hassl-859	167	4	boyd	boyd	PROPN
hassl-859	167	5	,	,	PUNCT
hassl-859	167	6	haynes	hayne	NOUN
hassl-859	167	7	,	,	PUNCT
hassl-859	167	8	and	and	CCONJ
hassl-859	167	9	zona	zona	PROPN
hassl-859	167	10	(	(	PUNCT
hassl-859	167	11	2011	2011	NUM
hassl-859	167	12	)	)	PUNCT
hassl-859	167	13	the	the	DET
hassl-859	167	14	management	management	NOUN
hassl-859	167	15	of	of	ADP
hassl-859	167	16	the	the	DET
hassl-859	167	17	firms	firm	NOUN
hassl-859	167	18	will	will	AUX
hassl-859	167	19	run	run	VERB
hassl-859	167	20	the	the	DET
hassl-859	167	21	firm	firm	NOUN
hassl-859	167	22	with	with	ADP
hassl-859	167	23	full	full	ADJ
hassl-859	167	24	exertion	exertion	NOUN
hassl-859	167	25	to	to	PART
hassl-859	167	26	accomplish	accomplish	VERB
hassl-859	167	27	the	the	DET
hassl-859	167	28	aims	aim	NOUN
hassl-859	167	29	of	of	ADP
hassl-859	167	30	the	the	DET
hassl-859	167	31	firm	firm	NOUN
hassl-859	167	32	’s	’s	PART
hassl-859	167	33	owner	owner	NOUN
hassl-859	167	34	.	.	PUNCT
hassl-859	168	1	the	the	DET
hassl-859	168	2	fundamental	fundamental	ADJ
hassl-859	168	3	idea	idea	NOUN
hassl-859	168	4	of	of	ADP
hassl-859	168	5	stewardship	stewardship	NOUN
hassl-859	168	6	theory	theory	NOUN
hassl-859	168	7	is	be	AUX
hassl-859	168	8	the	the	DET
hassl-859	168	9	firm	firm	ADJ
hassl-859	168	10	performance	performance	NOUN
hassl-859	168	11	can	can	AUX
hassl-859	168	12	be	be	AUX
hassl-859	168	13	enhanced	enhance	VERB
hassl-859	168	14	if	if	SCONJ
hassl-859	168	15	the	the	DET
hassl-859	168	16	company	company	NOUN
hassl-859	168	17	empowers	empower	VERB
hassl-859	168	18	managers	manager	NOUN
hassl-859	168	19	by	by	ADP
hassl-859	168	20	giving	give	VERB
hassl-859	168	21	them	they	PRON
hassl-859	168	22	more	more	ADJ
hassl-859	168	23	trust	trust	NOUN
hassl-859	168	24	and	and	CCONJ
hassl-859	168	25	power	power	NOUN
hassl-859	168	26	to	to	PART
hassl-859	168	27	manage	manage	VERB
hassl-859	168	28	the	the	DET
hassl-859	168	29	company	company	NOUN
hassl-859	168	30	.	.	PUNCT
hassl-859	169	1	the	the	DET
hassl-859	169	2	reasons	reason	NOUN
hassl-859	169	3	are	be	AUX
hassl-859	169	4	because	because	SCONJ
hassl-859	169	5	they	they	PRON
hassl-859	169	6	have	have	VERB
hassl-859	169	7	better	well	ADJ
hassl-859	169	8	skills	skill	NOUN
hassl-859	169	9	and	and	CCONJ
hassl-859	169	10	technical	technical	ADJ
hassl-859	169	11	knowledge	knowledge	NOUN
hassl-859	169	12	in	in	ADP
hassl-859	169	13	managing	manage	VERB
hassl-859	169	14	the	the	DET
hassl-859	169	15	firm	firm	NOUN
hassl-859	169	16	’s	’s	PART
hassl-859	169	17	transactions	transaction	NOUN
hassl-859	169	18	relative	relative	ADJ
hassl-859	169	19	to	to	ADP
hassl-859	169	20	other	other	ADJ
hassl-859	169	21	stakeholders	stakeholder	NOUN
hassl-859	169	22	(	(	PUNCT
hassl-859	169	23	ntim	ntim	NOUN
hassl-859	169	24	,	,	PUNCT
hassl-859	169	25	2009	2009	NUM
hassl-859	169	26	)	)	PUNCT
hassl-859	169	27	by	by	ADP
hassl-859	169	28	delegating	delegate	VERB
hassl-859	169	29	trust	trust	NOUN
hassl-859	169	30	and	and	CCONJ
hassl-859	169	31	power	power	NOUN
hassl-859	169	32	,	,	PUNCT
hassl-859	169	33	it	it	PRON
hassl-859	169	34	assists	assist	VERB
hassl-859	169	35	in	in	ADP
hassl-859	169	36	boosting	boost	VERB
hassl-859	169	37	competence	competence	NOUN
hassl-859	169	38	and	and	CCONJ
hassl-859	169	39	efficiency	efficiency	NOUN
hassl-859	169	40	,	,	PUNCT
hassl-859	169	41	hence	hence	ADV
hassl-859	169	42	improve	improve	VERB
hassl-859	169	43	the	the	DET
hassl-859	169	44	company	company	NOUN
hassl-859	169	45	financial	financial	ADJ
hassl-859	169	46	performance	performance	NOUN
hassl-859	169	47	(	(	PUNCT
hassl-859	169	48	al	al	PROPN
hassl-859	169	49	mamun	mamun	PROPN
hassl-859	169	50	,	,	PUNCT
hassl-859	169	51	yasser	yasser	PROPN
hassl-859	169	52	,	,	PUNCT
hassl-859	169	53	&	&	CCONJ
hassl-859	169	54	rahman	rahman	PROPN
hassl-859	169	55	,	,	PUNCT
hassl-859	169	56	2013	2013	NUM
hassl-859	169	57	)	)	PUNCT
hassl-859	169	58	.	.	PUNCT
hassl-859	170	1	hernandez	hernandez	PROPN
hassl-859	170	2	(	(	PUNCT
hassl-859	170	3	2012	2012	NUM
hassl-859	170	4	)	)	PUNCT
hassl-859	170	5	argued	argue	VERB
hassl-859	170	6	that	that	SCONJ
hassl-859	170	7	from	from	ADP
hassl-859	170	8	the	the	DET
hassl-859	170	9	diverse	diverse	ADJ
hassl-859	170	10	interests	interest	NOUN
hassl-859	170	11	of	of	ADP
hassl-859	170	12	stakeholders	stakeholder	NOUN
hassl-859	170	13	,	,	PUNCT
hassl-859	170	14	a	a	DET
hassl-859	170	15	steward	steward	NOUN
hassl-859	170	16	has	have	VERB
hassl-859	170	17	the	the	DET
hassl-859	170	18	capability	capability	NOUN
hassl-859	170	19	of	of	ADP
hassl-859	170	20	combining	combine	VERB
hassl-859	170	21	the	the	DET
hassl-859	170	22	different	different	ADJ
hassl-859	170	23	interests	interest	NOUN
hassl-859	170	24	for	for	ADP
hassl-859	170	25	other	other	ADJ
hassl-859	170	26	people	people	NOUN
hassl-859	170	27	.	.	PUNCT
hassl-859	171	1	the	the	DET
hassl-859	171	2	main	main	ADJ
hassl-859	171	3	purpose	purpose	NOUN
hassl-859	171	4	of	of	ADP
hassl-859	171	5	stewardship	stewardship	NOUN
hassl-859	171	6	is	be	AUX
hassl-859	171	7	to	to	PART
hassl-859	171	8	achieve	achieve	VERB
hassl-859	171	9	the	the	DET
hassl-859	171	10	objective	objective	NOUN
hassl-859	171	11	of	of	ADP
hassl-859	171	12	the	the	DET
hassl-859	171	13	principal	principal	NOUN
hassl-859	171	14	in	in	ADP
hassl-859	171	15	a	a	DET
hassl-859	171	16	long	long	ADJ
hassl-859	171	17	term	term	NOUN
hassl-859	171	18	.	.	PUNCT
hassl-859	172	1	in	in	ADP
hassl-859	172	2	a	a	DET
hassl-859	172	3	real	real	ADJ
hassl-859	172	4	-	-	PUNCT
hassl-859	172	5	life	life	NOUN
hassl-859	172	6	circumstances	circumstance	NOUN
hassl-859	172	7	,	,	PUNCT
hassl-859	172	8	executive	executive	ADJ
hassl-859	172	9	directors	director	NOUN
hassl-859	172	10	are	be	AUX
hassl-859	172	11	able	able	ADJ
hassl-859	172	12	to	to	PART
hassl-859	172	13	make	make	VERB
hassl-859	172	14	a	a	DET
hassl-859	172	15	greater	great	ADJ
hassl-859	172	16	contribution	contribution	NOUN
hassl-859	172	17	in	in	ADP
hassl-859	172	18	making	make	VERB
hassl-859	172	19	better	well	ADJ
hassl-859	172	20	decisions	decision	NOUN
hassl-859	172	21	on	on	ADP
hassl-859	172	22	behalf	behalf	NOUN
hassl-859	172	23	of	of	ADP
hassl-859	172	24	the	the	DET
hassl-859	172	25	board	board	NOUN
hassl-859	172	26	committees	committee	NOUN
hassl-859	172	27	as	as	SCONJ
hassl-859	172	28	they	they	PRON
hassl-859	172	29	possess	possess	VERB
hassl-859	172	30	competence	competence	NOUN
hassl-859	172	31	,	,	PUNCT
hassl-859	172	32	professional	professional	ADJ
hassl-859	172	33	expertise	expertise	NOUN
hassl-859	172	34	,	,	PUNCT
hassl-859	172	35	and	and	CCONJ
hassl-859	172	36	experience	experience	NOUN
hassl-859	172	37	,	,	PUNCT
hassl-859	172	38	given	give	VERB
hassl-859	172	39	that	that	SCONJ
hassl-859	172	40	they	they	PRON
hassl-859	172	41	are	be	AUX
hassl-859	172	42	rewarded	reward	VERB
hassl-859	172	43	well	well	ADV
hassl-859	172	44	,	,	PUNCT
hassl-859	172	45	as	as	SCONJ
hassl-859	172	46	reward	reward	NOUN
hassl-859	172	47	is	be	AUX
hassl-859	172	48	one	one	NUM
hassl-859	172	49	of	of	ADP
hassl-859	172	50	impetuses	impetus	NOUN
hassl-859	172	51	toward	toward	ADP
hassl-859	172	52	effectiveness	effectiveness	NOUN
hassl-859	172	53	in	in	ADP
hassl-859	172	54	upgrading	upgrade	VERB
hassl-859	172	55	financial	financial	ADJ
hassl-859	172	56	performance	performance	NOUN
hassl-859	172	57	(	(	PUNCT
hassl-859	172	58	kallamu	kallamu	PROPN
hassl-859	172	59	&	&	CCONJ
hassl-859	172	60	saat	saat	PROPN
hassl-859	172	61	,	,	PUNCT
hassl-859	172	62	2015	2015	NUM
hassl-859	172	63	)	)	PUNCT
hassl-859	172	64	.	.	PUNCT
hassl-859	173	1	therefore	therefore	ADV
hassl-859	173	2	,	,	PUNCT
hassl-859	173	3	the	the	DET
hassl-859	173	4	stewardship	stewardship	NOUN
hassl-859	173	5	theory	theory	NOUN
hassl-859	173	6	can	can	AUX
hassl-859	173	7	be	be	AUX
hassl-859	173	8	used	use	VERB
hassl-859	173	9	to	to	PART
hassl-859	173	10	support	support	VERB
hassl-859	173	11	accounting	accounting	NOUN
hassl-859	173	12	conservatism	conservatism	NOUN
hassl-859	173	13	in	in	ADP
hassl-859	173	14	shariah	shariah	PROPN
hassl-859	173	15	-	-	PUNCT
hassl-859	173	16	compliant	compliant	ADJ
hassl-859	173	17	companies	company	NOUN
hassl-859	173	18	’	'	PUNCT
hassl-859	173	19	study	study	NOUN
hassl-859	173	20	setting	set	VERB
hassl-859	173	21	as	as	SCONJ
hassl-859	173	22	it	it	PRON
hassl-859	173	23	brings	bring	VERB
hassl-859	173	24	in	in	ADP
hassl-859	173	25	the	the	DET
hassl-859	173	26	element	element	NOUN
hassl-859	173	27	of	of	ADP
hassl-859	173	28	islam	islam	PROPN
hassl-859	173	29	,	,	PUNCT
hassl-859	173	30	such	such	ADJ
hassl-859	173	31	as	as	ADP
hassl-859	173	32	khalifah	khalifah	PROPN
hassl-859	173	33	.	.	PUNCT
hassl-859	174	1	the	the	DET
hassl-859	174	2	main	main	ADJ
hassl-859	174	3	principal	principal	NOUN
hassl-859	174	4	in	in	ADP
hassl-859	174	5	islam	islam	PROPN
hassl-859	174	6	is	be	AUX
hassl-859	174	7	god	god	PROPN
hassl-859	174	8	(	(	PUNCT
hassl-859	174	9	allah	allah	PROPN
hassl-859	174	10	)	)	PUNCT
hassl-859	174	11	.	.	PUNCT
hassl-859	175	1	a	a	DET
hassl-859	175	2	man	man	NOUN
hassl-859	175	3	as	as	ADP
hassl-859	175	4	the	the	DET
hassl-859	175	5	vicegerent	vicegerent	NOUN
hassl-859	175	6	of	of	ADP
hassl-859	175	7	allah	allah	PROPN
hassl-859	175	8	has	have	VERB
hassl-859	175	9	the	the	DET
hassl-859	175	10	duty	duty	NOUN
hassl-859	175	11	to	to	PART
hassl-859	175	12	build	build	VERB
hassl-859	175	13	this	this	DET
hassl-859	175	14	world	world	NOUN
hassl-859	175	15	in	in	ADP
hassl-859	175	16	the	the	DET
hassl-859	175	17	best	good	ADJ
hassl-859	175	18	manner	manner	NOUN
hassl-859	175	19	according	accord	VERB
hassl-859	175	20	to	to	ADP
hassl-859	175	21	islamic	islamic	ADJ
hassl-859	175	22	law	law	NOUN
hassl-859	175	23	.	.	PUNCT
hassl-859	176	1	in	in	ADP
hassl-859	176	2	this	this	DET
hassl-859	176	3	case	case	NOUN
hassl-859	176	4	,	,	PUNCT
hassl-859	176	5	scc	scc	ADJ
hassl-859	176	6	firms	firm	NOUN
hassl-859	176	7	play	play	VERB
hassl-859	176	8	the	the	DET
hassl-859	176	9	role	role	NOUN
hassl-859	176	10	as	as	SCONJ
hassl-859	176	11	khalifah	khalifah	PROPN
hassl-859	176	12	or	or	CCONJ
hassl-859	176	13	vicegerent	vicegerent	NOUN
hassl-859	176	14	have	have	VERB
hassl-859	176	15	the	the	DET
hassl-859	176	16	feature	feature	NOUN
hassl-859	176	17	of	of	ADP
hassl-859	176	18	producing	produce	VERB
hassl-859	176	19	high	high	ADJ
hassl-859	176	20	-	-	PUNCT
hassl-859	176	21	quality	quality	NOUN
hassl-859	176	22	earnings	earning	NOUN
hassl-859	176	23	,	,	PUNCT
hassl-859	176	24	which	which	PRON
hassl-859	176	25	is	be	AUX
hassl-859	176	26	useful	useful	ADJ
hassl-859	176	27	in	in	ADP
hassl-859	176	28	generating	generate	VERB
hassl-859	176	29	better	well	ADJ
hassl-859	176	30	performance	performance	NOUN
hassl-859	176	31	with	with	ADP
hassl-859	176	32	the	the	DET
hassl-859	176	33	best	good	ADJ
hassl-859	176	34	ethical	ethical	ADJ
hassl-859	176	35	behavior	behavior	NOUN
hassl-859	176	36	in	in	ADP
hassl-859	176	37	accordance	accordance	NOUN
hassl-859	176	38	to	to	ADP
hassl-859	176	39	shariah	shariah	PROPN
hassl-859	176	40	.	.	PUNCT
hassl-859	177	1	by	by	ADP
hassl-859	177	2	bounding	bound	VERB
hassl-859	177	3	to	to	ADP
hassl-859	177	4	the	the	DET
hassl-859	177	5	duty	duty	NOUN
hassl-859	177	6	of	of	ADP
hassl-859	177	7	khalifah	khalifah	PROPN
hassl-859	177	8	of	of	ADP
hassl-859	177	9	allah	allah	PROPN
hassl-859	177	10	,	,	PUNCT
hassl-859	177	11	the	the	DET
hassl-859	177	12	return	return	NOUN
hassl-859	177	13	will	will	AUX
hassl-859	177	14	be	be	AUX
hassl-859	177	15	rewarded	reward	VERB
hassl-859	177	16	,	,	PUNCT
hassl-859	177	17	not	not	PART
hassl-859	177	18	only	only	ADV
hassl-859	177	19	in	in	ADP
hassl-859	177	20	this	this	DET
hassl-859	177	21	world	world	NOUN
hassl-859	177	22	but	but	CCONJ
hassl-859	177	23	also	also	ADV
hassl-859	177	24	in	in	ADP
hassl-859	177	25	the	the	DET
hassl-859	177	26	hereafter	hereafter	NOUN
hassl-859	177	27	.	.	PUNCT
hassl-859	178	1	humanities	humanity	NOUN
hassl-859	178	2	and	and	CCONJ
hassl-859	178	3	social	social	ADJ
hassl-859	178	4	sciences	science	NOUN
hassl-859	178	5	letters	letter	NOUN
hassl-859	178	6	,	,	PUNCT
hassl-859	178	7	2020	2020	NUM
hassl-859	178	8	,	,	PUNCT
hassl-859	178	9	8(3	8(3	NUM
hassl-859	178	10	):	):	PUNCT
hassl-859	178	11	280	280	NUM
hassl-859	178	12	-	-	SYM
hassl-859	178	13	297	297	NUM
hassl-859	178	14	286	286	NUM
hassl-859	178	15	©	©	PROPN
hassl-859	178	16	2020	2020	NUM
hassl-859	178	17	conscientia	conscientia	PROPN
hassl-859	178	18	beam	beam	PROPN
hassl-859	178	19	.	.	PUNCT
hassl-859	179	1	all	all	DET
hassl-859	179	2	rights	right	NOUN
hassl-859	179	3	reserved	reserve	VERB
hassl-859	179	4	.	.	PUNCT
hassl-859	180	1	2.6	2.6	NUM
hassl-859	180	2	.	.	PUNCT
hassl-859	181	1	islamic	islamic	ADJ
hassl-859	181	2	accountability	accountability	NOUN
hassl-859	181	3	in	in	ADP
hassl-859	181	4	discussing	discuss	VERB
hassl-859	181	5	the	the	DET
hassl-859	181	6	role	role	NOUN
hassl-859	181	7	of	of	ADP
hassl-859	181	8	scc	scc	NOUN
hassl-859	181	9	in	in	ADP
hassl-859	181	10	discharging	discharge	VERB
hassl-859	181	11	accountability	accountability	NOUN
hassl-859	181	12	,	,	PUNCT
hassl-859	181	13	it	it	PRON
hassl-859	181	14	is	be	AUX
hassl-859	181	15	essential	essential	ADJ
hassl-859	181	16	to	to	PART
hassl-859	181	17	explain	explain	VERB
hassl-859	181	18	it	it	PRON
hassl-859	181	19	from	from	ADP
hassl-859	181	20	the	the	DET
hassl-859	181	21	view	view	NOUN
hassl-859	181	22	of	of	ADP
hassl-859	181	23	islam	islam	PROPN
hassl-859	181	24	as	as	SCONJ
hassl-859	181	25	the	the	DET
hassl-859	181	26	companies	company	NOUN
hassl-859	181	27	are	be	AUX
hassl-859	181	28	characterised	characterise	VERB
hassl-859	181	29	as	as	ADP
hassl-859	181	30	shariah	shariah	PROPN
hassl-859	181	31	compliant	compliant	PROPN
hassl-859	181	32	.	.	PUNCT
hassl-859	182	1	islam	islam	PROPN
hassl-859	182	2	has	have	AUX
hassl-859	182	3	seen	see	VERB
hassl-859	182	4	allah	allah	PROPN
hassl-859	182	5	as	as	ADP
hassl-859	182	6	the	the	DET
hassl-859	182	7	main	main	ADJ
hassl-859	182	8	guardian	guardian	NOUN
hassl-859	182	9	to	to	ADP
hassl-859	182	10	whatever	whatever	PRON
hassl-859	182	11	the	the	DET
hassl-859	182	12	behaviour	behaviour	NOUN
hassl-859	182	13	that	that	SCONJ
hassl-859	182	14	human	human	ADJ
hassl-859	182	15	take	take	NOUN
hassl-859	182	16	.	.	PUNCT
hassl-859	183	1	muslims	muslim	NOUN
hassl-859	183	2	are	be	AUX
hassl-859	183	3	accountable	accountable	ADJ
hassl-859	183	4	first	first	ADV
hassl-859	183	5	and	and	CCONJ
hassl-859	183	6	foremost	foremost	ADV
hassl-859	183	7	to	to	ADP
hassl-859	183	8	allah	allah	PROPN
hassl-859	183	9	.	.	PUNCT
hassl-859	184	1	if	if	SCONJ
hassl-859	184	2	he	he	PRON
hassl-859	184	3	is	be	AUX
hassl-859	184	4	accountable	accountable	ADJ
hassl-859	184	5	to	to	ADP
hassl-859	184	6	allah	allah	PROPN
hassl-859	184	7	,	,	PUNCT
hassl-859	184	8	then	then	ADV
hassl-859	184	9	he	he	PRON
hassl-859	184	10	will	will	AUX
hassl-859	184	11	be	be	AUX
hassl-859	184	12	accountable	accountable	ADJ
hassl-859	184	13	to	to	ADP
hassl-859	184	14	the	the	DET
hassl-859	184	15	society	society	NOUN
hassl-859	184	16	and	and	CCONJ
hassl-859	184	17	the	the	DET
hassl-859	184	18	environment	environment	NOUN
hassl-859	184	19	.	.	PUNCT
hassl-859	185	1	thus	thus	ADV
hassl-859	185	2	,	,	PUNCT
hassl-859	185	3	with	with	ADP
hassl-859	185	4	accountability	accountability	NOUN
hassl-859	185	5	to	to	ADP
hassl-859	185	6	allah	allah	PROPN
hassl-859	185	7	as	as	ADP
hassl-859	185	8	the	the	DET
hassl-859	185	9	main	main	ADJ
hassl-859	185	10	principal	principal	NOUN
hassl-859	185	11	,	,	PUNCT
hassl-859	185	12	human	human	NOUN
hassl-859	185	13	will	will	AUX
hassl-859	185	14	not	not	PART
hassl-859	185	15	do	do	VERB
hassl-859	185	16	harm	harm	NOUN
hassl-859	185	17	to	to	ADP
hassl-859	185	18	the	the	DET
hassl-859	185	19	society	society	NOUN
hassl-859	185	20	and	and	CCONJ
hassl-859	185	21	the	the	DET
hassl-859	185	22	environment	environment	NOUN
hassl-859	185	23	as	as	SCONJ
hassl-859	185	24	their	their	PRON
hassl-859	185	25	actions	action	NOUN
hassl-859	185	26	are	be	AUX
hassl-859	185	27	watched	watch	VERB
hassl-859	185	28	by	by	ADP
hassl-859	185	29	allah	allah	PROPN
hassl-859	185	30	and	and	CCONJ
hassl-859	185	31	will	will	AUX
hassl-859	185	32	be	be	AUX
hassl-859	185	33	rewarded	reward	VERB
hassl-859	185	34	accordingly	accordingly	ADV
hassl-859	185	35	in	in	ADP
hassl-859	185	36	this	this	DET
hassl-859	185	37	world	world	NOUN
hassl-859	185	38	and	and	CCONJ
hassl-859	185	39	the	the	DET
hassl-859	185	40	hereafter	hereafter	NOUN
hassl-859	185	41	.	.	PUNCT
hassl-859	186	1	accountability	accountability	NOUN
hassl-859	186	2	refers	refer	VERB
hassl-859	186	3	to	to	ADP
hassl-859	186	4	the	the	DET
hassl-859	186	5	execution	execution	NOUN
hassl-859	186	6	of	of	ADP
hassl-859	186	7	companies	company	NOUN
hassl-859	186	8	to	to	PART
hassl-859	186	9	be	be	AUX
hassl-859	186	10	responsible	responsible	ADJ
hassl-859	186	11	and	and	CCONJ
hassl-859	186	12	accountable	accountable	ADJ
hassl-859	186	13	as	as	ADV
hassl-859	186	14	well	well	ADV
hassl-859	186	15	as	as	ADP
hassl-859	186	16	supplying	supply	VERB
hassl-859	186	17	feedback	feedback	NOUN
hassl-859	186	18	for	for	ADP
hassl-859	186	19	the	the	DET
hassl-859	186	20	leaders	leader	NOUN
hassl-859	186	21	in	in	ADP
hassl-859	186	22	organization	organization	NOUN
hassl-859	186	23	in	in	ADP
hassl-859	186	24	discharging	discharge	VERB
hassl-859	186	25	their	their	PRON
hassl-859	186	26	role	role	NOUN
hassl-859	186	27	(	(	PUNCT
hassl-859	186	28	taufiq	taufiq	PROPN
hassl-859	186	29	,	,	PUNCT
hassl-859	186	30	2015	2015	NUM
hassl-859	186	31	)	)	PUNCT
hassl-859	186	32	.	.	PUNCT
hassl-859	187	1	the	the	DET
hassl-859	187	2	author	author	NOUN
hassl-859	187	3	further	far	ADV
hassl-859	187	4	explains	explain	VERB
hassl-859	187	5	that	that	SCONJ
hassl-859	187	6	,	,	PUNCT
hassl-859	187	7	from	from	ADP
hassl-859	187	8	the	the	DET
hassl-859	187	9	perspective	perspective	NOUN
hassl-859	187	10	of	of	ADP
hassl-859	187	11	islam	islam	PROPN
hassl-859	187	12	,	,	PUNCT
hassl-859	187	13	accountability	accountability	NOUN
hassl-859	187	14	is	be	AUX
hassl-859	187	15	related	relate	VERB
hassl-859	187	16	to	to	AUX
hassl-859	187	17	trust	trust	VERB
hassl-859	187	18	(	(	PUNCT
hassl-859	187	19	amanah	amanah	PROPN
hassl-859	187	20	)	)	PUNCT
hassl-859	187	21	which	which	PRON
hassl-859	187	22	indicates	indicate	VERB
hassl-859	187	23	on	on	ADP
hassl-859	187	24	how	how	SCONJ
hassl-859	187	25	genuine	genuine	ADJ
hassl-859	187	26	a	a	DET
hassl-859	187	27	person	person	NOUN
hassl-859	187	28	in	in	ADP
hassl-859	187	29	performing	perform	VERB
hassl-859	187	30	his	his	PRON
hassl-859	187	31	responsibilities	responsibility	NOUN
hassl-859	187	32	.	.	PUNCT
hassl-859	188	1	therefore	therefore	ADV
hassl-859	188	2	,	,	PUNCT
hassl-859	188	3	if	if	SCONJ
hassl-859	188	4	they	they	PRON
hassl-859	188	5	are	be	AUX
hassl-859	188	6	consistent	consistent	ADJ
hassl-859	188	7	with	with	ADP
hassl-859	188	8	islamic	islamic	ADJ
hassl-859	188	9	accountability	accountability	NOUN
hassl-859	188	10	as	as	ADP
hassl-859	188	11	the	the	DET
hassl-859	188	12	natural	natural	ADJ
hassl-859	188	13	responsibilities	responsibility	NOUN
hassl-859	188	14	to	to	PART
hassl-859	188	15	behave	behave	VERB
hassl-859	188	16	in	in	ADP
hassl-859	188	17	accordance	accordance	NOUN
hassl-859	188	18	with	with	ADP
hassl-859	188	19	shariah	shariah	PROPN
hassl-859	188	20	,	,	PUNCT
hassl-859	188	21	the	the	DET
hassl-859	188	22	scc	scc	NOUN
hassl-859	188	23	are	be	AUX
hassl-859	188	24	then	then	ADV
hassl-859	188	25	expected	expect	VERB
hassl-859	188	26	to	to	PART
hassl-859	188	27	be	be	AUX
hassl-859	188	28	trusted	trust	VERB
hassl-859	188	29	(	(	PUNCT
hassl-859	188	30	amanah	amanah	NOUN
hassl-859	188	31	)	)	PUNCT
hassl-859	188	32	in	in	ADP
hassl-859	188	33	reporting	reporting	NOUN
hassl-859	188	34	,	,	PUNCT
hassl-859	188	35	thus	thus	ADV
hassl-859	188	36	disclosing	disclose	VERB
hassl-859	188	37	transparently	transparently	ADV
hassl-859	188	38	with	with	ADP
hassl-859	188	39	faithful	faithful	ADJ
hassl-859	188	40	representation	representation	NOUN
hassl-859	188	41	.	.	PUNCT
hassl-859	189	1	al	al	PROPN
hassl-859	189	2	-	-	PUNCT
hassl-859	189	3	humaidi	humaidi	PROPN
hassl-859	189	4	(	(	PUNCT
hassl-859	189	5	1999	1999	NUM
hassl-859	189	6	)	)	PUNCT
hassl-859	189	7	states	state	VERB
hassl-859	189	8	that	that	SCONJ
hassl-859	189	9	,	,	PUNCT
hassl-859	189	10	the	the	DET
hassl-859	189	11	standard	standard	NOUN
hassl-859	189	12	of	of	ADP
hassl-859	189	13	accountability	accountability	NOUN
hassl-859	189	14	in	in	ADP
hassl-859	189	15	islam	islam	PROPN
hassl-859	189	16	can	can	AUX
hassl-859	189	17	be	be	AUX
hassl-859	189	18	categorized	categorize	VERB
hassl-859	189	19	into	into	ADP
hassl-859	189	20	two	two	NUM
hassl-859	189	21	levels	level	NOUN
hassl-859	189	22	.	.	PUNCT
hassl-859	190	1	the	the	DET
hassl-859	190	2	first	first	ADJ
hassl-859	190	3	level	level	NOUN
hassl-859	190	4	is	be	AUX
hassl-859	190	5	where	where	SCONJ
hassl-859	190	6	everyone	everyone	PRON
hassl-859	190	7	is	be	AUX
hassl-859	190	8	responsible	responsible	ADJ
hassl-859	190	9	for	for	ADP
hassl-859	190	10	his	his	PRON
hassl-859	190	11	behaviour	behaviour	NOUN
hassl-859	190	12	,	,	PUNCT
hassl-859	190	13	and	and	CCONJ
hassl-859	190	14	the	the	DET
hassl-859	190	15	second	second	ADJ
hassl-859	190	16	level	level	NOUN
hassl-859	190	17	explains	explain	VERB
hassl-859	190	18	the	the	DET
hassl-859	190	19	responsibility	responsibility	NOUN
hassl-859	190	20	of	of	ADP
hassl-859	190	21	individuals	individual	NOUN
hassl-859	190	22	and	and	CCONJ
hassl-859	190	23	objects	object	NOUN
hassl-859	190	24	under	under	ADP
hassl-859	190	25	their	their	PRON
hassl-859	190	26	custody	custody	NOUN
hassl-859	190	27	.	.	PUNCT
hassl-859	191	1	accountability	accountability	NOUN
hassl-859	191	2	for	for	ADP
hassl-859	191	3	scc	scc	NOUN
hassl-859	191	4	is	be	AUX
hassl-859	191	5	therefore	therefore	ADV
hassl-859	191	6	imposed	impose	VERB
hassl-859	191	7	under	under	ADP
hassl-859	191	8	the	the	DET
hassl-859	191	9	second	second	ADJ
hassl-859	191	10	level	level	NOUN
hassl-859	191	11	through	through	ADP
hassl-859	191	12	accountability	accountability	NOUN
hassl-859	191	13	towards	towards	ADP
hassl-859	191	14	shareholders	shareholder	NOUN
hassl-859	191	15	,	,	PUNCT
hassl-859	191	16	investors	investor	NOUN
hassl-859	191	17	and	and	CCONJ
hassl-859	191	18	other	other	ADJ
hassl-859	191	19	third	third	ADJ
hassl-859	191	20	parties	party	NOUN
hassl-859	191	21	.	.	PUNCT
hassl-859	192	1	in	in	ADP
hassl-859	192	2	that	that	DET
hassl-859	192	3	case	case	NOUN
hassl-859	192	4	,	,	PUNCT
hassl-859	192	5	scc	scc	PROPN
hassl-859	192	6	has	have	VERB
hassl-859	192	7	the	the	DET
hassl-859	192	8	role	role	NOUN
hassl-859	192	9	to	to	PART
hassl-859	192	10	disclose	disclose	VERB
hassl-859	192	11	accounting	accounting	NOUN
hassl-859	192	12	information	information	NOUN
hassl-859	192	13	which	which	PRON
hassl-859	192	14	is	be	AUX
hassl-859	192	15	useful	useful	ADJ
hassl-859	192	16	and	and	CCONJ
hassl-859	192	17	reliable	reliable	ADJ
hassl-859	192	18	for	for	SCONJ
hassl-859	192	19	users	user	NOUN
hassl-859	192	20	to	to	PART
hassl-859	192	21	make	make	VERB
hassl-859	192	22	decision	decision	NOUN
hassl-859	192	23	.	.	PUNCT
hassl-859	193	1	prior	prior	ADJ
hassl-859	193	2	study	study	NOUN
hassl-859	193	3	refers	refer	VERB
hassl-859	193	4	accountability	accountability	NOUN
hassl-859	193	5	as	as	ADP
hassl-859	193	6	the	the	DET
hassl-859	193	7	actual	actual	ADJ
hassl-859	193	8	performance	performance	NOUN
hassl-859	193	9	of	of	ADP
hassl-859	193	10	the	the	DET
hassl-859	193	11	necessary	necessary	ADJ
hassl-859	193	12	actions	action	NOUN
hassl-859	193	13	or	or	CCONJ
hassl-859	193	14	the	the	DET
hassl-859	193	15	prevention	prevention	NOUN
hassl-859	193	16	of	of	ADP
hassl-859	193	17	specific	specific	ADJ
hassl-859	193	18	actions	action	NOUN
hassl-859	193	19	and	and	CCONJ
hassl-859	193	20	reporting	reporting	NOUN
hassl-859	193	21	of	of	ADP
hassl-859	193	22	the	the	DET
hassl-859	193	23	real	real	ADJ
hassl-859	193	24	performance	performance	NOUN
hassl-859	193	25	(	(	PUNCT
hassl-859	193	26	ibrahim	ibrahim	NOUN
hassl-859	193	27	,	,	PUNCT
hassl-859	193	28	2000	2000	NUM
hassl-859	193	29	)	)	PUNCT
hassl-859	193	30	.	.	PUNCT
hassl-859	194	1	however	however	ADV
hassl-859	194	2	,	,	PUNCT
hassl-859	194	3	the	the	DET
hassl-859	194	4	performance	performance	NOUN
hassl-859	194	5	of	of	ADP
hassl-859	194	6	company	company	NOUN
hassl-859	194	7	is	be	AUX
hassl-859	194	8	observed	observe	VERB
hassl-859	194	9	through	through	ADP
hassl-859	194	10	annual	annual	ADJ
hassl-859	194	11	report	report	NOUN
hassl-859	194	12	especially	especially	ADV
hassl-859	194	13	for	for	ADP
hassl-859	194	14	annual	annual	ADJ
hassl-859	194	15	report	report	NOUN
hassl-859	194	16	or	or	CCONJ
hassl-859	194	17	financial	financial	ADJ
hassl-859	194	18	statement	statement	NOUN
hassl-859	194	19	users	user	NOUN
hassl-859	194	20	such	such	ADJ
hassl-859	194	21	as	as	ADP
hassl-859	194	22	investors	investor	NOUN
hassl-859	194	23	,	,	PUNCT
hassl-859	194	24	suppliers	supplier	NOUN
hassl-859	194	25	and	and	CCONJ
hassl-859	194	26	also	also	ADV
hassl-859	194	27	shareholders	shareholder	NOUN
hassl-859	194	28	as	as	SCONJ
hassl-859	194	29	they	they	PRON
hassl-859	194	30	can	can	AUX
hassl-859	194	31	not	not	PART
hassl-859	194	32	observe	observe	VERB
hassl-859	194	33	the	the	DET
hassl-859	194	34	action	action	NOUN
hassl-859	194	35	directly	directly	ADV
hassl-859	194	36	.	.	PUNCT
hassl-859	195	1	therefore	therefore	ADV
hassl-859	195	2	,	,	PUNCT
hassl-859	195	3	this	this	DET
hassl-859	195	4	study	study	NOUN
hassl-859	195	5	assesses	assess	VERB
hassl-859	195	6	the	the	DET
hassl-859	195	7	accountability	accountability	NOUN
hassl-859	195	8	of	of	ADP
hassl-859	195	9	scc	scc	NOUN
hassl-859	195	10	through	through	ADP
hassl-859	195	11	the	the	DET
hassl-859	195	12	information	information	NOUN
hassl-859	195	13	disclosed	disclose	VERB
hassl-859	195	14	in	in	ADP
hassl-859	195	15	the	the	DET
hassl-859	195	16	financial	financial	ADJ
hassl-859	195	17	statements	statement	NOUN
hassl-859	195	18	by	by	ADP
hassl-859	195	19	examining	examine	VERB
hassl-859	195	20	the	the	DET
hassl-859	195	21	feature	feature	NOUN
hassl-859	195	22	of	of	ADP
hassl-859	195	23	accounting	accounting	NOUN
hassl-859	195	24	quality	quality	NOUN
hassl-859	195	25	and	and	CCONJ
hassl-859	195	26	the	the	DET
hassl-859	195	27	performance	performance	NOUN
hassl-859	195	28	.	.	PUNCT
hassl-859	196	1	accounting	accounting	NOUN
hassl-859	196	2	information	information	NOUN
hassl-859	196	3	is	be	AUX
hassl-859	196	4	a	a	DET
hassl-859	196	5	useful	useful	ADJ
hassl-859	196	6	tool	tool	NOUN
hassl-859	196	7	to	to	PART
hassl-859	196	8	maintain	maintain	VERB
hassl-859	196	9	a	a	DET
hassl-859	196	10	good	good	ADJ
hassl-859	196	11	relationship	relationship	NOUN
hassl-859	196	12	between	between	ADP
hassl-859	196	13	company	company	NOUN
hassl-859	196	14	and	and	CCONJ
hassl-859	196	15	third	third	ADJ
hassl-859	196	16	party	party	NOUN
hassl-859	196	17	.	.	PUNCT
hassl-859	197	1	thus	thus	ADV
hassl-859	197	2	,	,	PUNCT
hassl-859	197	3	it	it	PRON
hassl-859	197	4	is	be	AUX
hassl-859	197	5	necessary	necessary	ADJ
hassl-859	197	6	for	for	SCONJ
hassl-859	197	7	scc	scc	PROPN
hassl-859	197	8	in	in	ADP
hassl-859	197	9	malaysia	malaysia	PROPN
hassl-859	197	10	to	to	PART
hassl-859	197	11	comply	comply	VERB
hassl-859	197	12	with	with	ADP
hassl-859	197	13	full	full	ADJ
hassl-859	197	14	disclosure	disclosure	NOUN
hassl-859	197	15	concept	concept	NOUN
hassl-859	197	16	in	in	ADP
hassl-859	197	17	accordance	accordance	NOUN
hassl-859	197	18	to	to	ADP
hassl-859	197	19	shariah	shariah	PROPN
hassl-859	197	20	in	in	ADP
hassl-859	197	21	order	order	NOUN
hassl-859	197	22	to	to	PART
hassl-859	197	23	prepare	prepare	VERB
hassl-859	197	24	quality	quality	NOUN
hassl-859	197	25	accounting	accounting	NOUN
hassl-859	197	26	information	information	NOUN
hassl-859	197	27	.	.	PUNCT
hassl-859	198	1	the	the	DET
hassl-859	198	2	full	full	ADJ
hassl-859	198	3	disclosure	disclosure	NOUN
hassl-859	198	4	concept	concept	NOUN
hassl-859	198	5	is	be	AUX
hassl-859	198	6	essential	essential	ADJ
hassl-859	198	7	in	in	ADP
hassl-859	198	8	enhancing	enhance	VERB
hassl-859	198	9	public	public	ADJ
hassl-859	198	10	confidence	confidence	NOUN
hassl-859	198	11	and	and	CCONJ
hassl-859	198	12	also	also	ADV
hassl-859	198	13	for	for	SCONJ
hassl-859	198	14	muslim	muslim	ADJ
hassl-859	198	15	investors	investor	NOUN
hassl-859	198	16	to	to	PART
hassl-859	198	17	identify	identify	VERB
hassl-859	198	18	investments	investment	NOUN
hassl-859	198	19	that	that	PRON
hassl-859	198	20	are	be	AUX
hassl-859	198	21	shariah	shariah	PROPN
hassl-859	198	22	-	-	PUNCT
hassl-859	198	23	compliant	compliant	NOUN
hassl-859	198	24	.	.	PUNCT
hassl-859	199	1	maali	maali	ADJ
hassl-859	199	2	,	,	PUNCT
hassl-859	199	3	casson	casson	PROPN
hassl-859	199	4	,	,	PUNCT
hassl-859	199	5	and	and	CCONJ
hassl-859	199	6	napier	napier	X
hassl-859	199	7	(	(	PUNCT
hassl-859	199	8	2006	2006	NUM
hassl-859	199	9	)	)	PUNCT
hassl-859	199	10	opined	opine	VERB
hassl-859	199	11	that	that	SCONJ
hassl-859	199	12	,	,	PUNCT
hassl-859	199	13	even	even	ADV
hassl-859	199	14	such	such	ADJ
hassl-859	199	15	information	information	NOUN
hassl-859	199	16	could	could	AUX
hassl-859	199	17	be	be	AUX
hassl-859	199	18	unflattering	unflattering	ADJ
hassl-859	199	19	to	to	ADP
hassl-859	199	20	the	the	DET
hassl-859	199	21	company	company	NOUN
hassl-859	199	22	,	,	PUNCT
hassl-859	199	23	the	the	DET
hassl-859	199	24	concept	concept	NOUN
hassl-859	199	25	insists	insist	VERB
hassl-859	199	26	company	company	NOUN
hassl-859	199	27	’s	’s	PART
hassl-859	199	28	management	management	NOUN
hassl-859	199	29	to	to	PART
hassl-859	199	30	disclose	disclose	VERB
hassl-859	199	31	all	all	DET
hassl-859	199	32	details	detail	NOUN
hassl-859	199	33	about	about	ADP
hassl-859	199	34	their	their	PRON
hassl-859	199	35	actions	action	NOUN
hassl-859	199	36	to	to	PART
hassl-859	199	37	prove	prove	VERB
hassl-859	199	38	that	that	SCONJ
hassl-859	199	39	its	its	PRON
hassl-859	199	40	primary	primary	ADJ
hassl-859	199	41	acts	act	NOUN
hassl-859	199	42	do	do	AUX
hassl-859	199	43	not	not	PART
hassl-859	199	44	contradict	contradict	VERB
hassl-859	199	45	with	with	ADP
hassl-859	199	46	islamic	islamic	ADJ
hassl-859	199	47	law	law	NOUN
hassl-859	199	48	.	.	PUNCT
hassl-859	200	1	in	in	ADP
hassl-859	200	2	addition	addition	NOUN
hassl-859	200	3	,	,	PUNCT
hassl-859	200	4	more	more	ADJ
hassl-859	200	5	information	information	NOUN
hassl-859	200	6	should	should	AUX
hassl-859	200	7	be	be	AUX
hassl-859	200	8	disclosed	disclose	VERB
hassl-859	200	9	by	by	ADP
hassl-859	200	10	the	the	DET
hassl-859	200	11	scc	scc	NOUN
hassl-859	200	12	that	that	PRON
hassl-859	200	13	participating	participate	VERB
hassl-859	200	14	in	in	ADP
hassl-859	200	15	prohibited	prohibit	VERB
hassl-859	200	16	actions	action	NOUN
hassl-859	200	17	,	,	PUNCT
hassl-859	200	18	regarding	regard	VERB
hassl-859	200	19	non	non	ADJ
hassl-859	200	20	-	-	ADJ
hassl-859	200	21	permitted	permit	VERB
hassl-859	200	22	elements	element	NOUN
hassl-859	200	23	such	such	ADJ
hassl-859	200	24	as	as	ADP
hassl-859	200	25	the	the	DET
hassl-859	200	26	source	source	NOUN
hassl-859	200	27	of	of	ADP
hassl-859	200	28	income	income	NOUN
hassl-859	200	29	and	and	CCONJ
hassl-859	200	30	their	their	PRON
hassl-859	200	31	efforts	effort	NOUN
hassl-859	200	32	to	to	PART
hassl-859	200	33	minimize	minimize	VERB
hassl-859	200	34	the	the	DET
hassl-859	200	35	occurrence	occurrence	NOUN
hassl-859	200	36	of	of	ADP
hassl-859	200	37	such	such	ADJ
hassl-859	200	38	practices	practice	NOUN
hassl-859	200	39	in	in	ADP
hassl-859	200	40	the	the	DET
hassl-859	200	41	future	future	NOUN
hassl-859	200	42	.	.	PUNCT
hassl-859	201	1	it	it	PRON
hassl-859	201	2	is	be	AUX
hassl-859	201	3	intended	intend	VERB
hassl-859	201	4	to	to	PART
hassl-859	201	5	make	make	VERB
hassl-859	201	6	sure	sure	ADJ
hassl-859	201	7	that	that	SCONJ
hassl-859	201	8	the	the	DET
hassl-859	201	9	contribution	contribution	NOUN
hassl-859	201	10	of	of	ADP
hassl-859	201	11	these	these	DET
hassl-859	201	12	non	non	ADJ
hassl-859	201	13	-	-	ADJ
hassl-859	201	14	permitted	permit	VERB
hassl-859	201	15	elements	element	NOUN
hassl-859	201	16	do	do	AUX
hassl-859	201	17	not	not	PART
hassl-859	201	18	exceed	exceed	VERB
hassl-859	201	19	the	the	DET
hassl-859	201	20	standards	standard	NOUN
hassl-859	201	21	.	.	PUNCT
hassl-859	202	1	therefore	therefore	ADV
hassl-859	202	2	,	,	PUNCT
hassl-859	202	3	if	if	SCONJ
hassl-859	202	4	scc	scc	NOUN
hassl-859	202	5	focuses	focus	VERB
hassl-859	202	6	more	more	ADJ
hassl-859	202	7	on	on	ADP
hassl-859	202	8	practicing	practice	VERB
hassl-859	202	9	islamic	islamic	ADJ
hassl-859	202	10	accountability	accountability	NOUN
hassl-859	202	11	to	to	PART
hassl-859	202	12	disclose	disclose	VERB
hassl-859	202	13	its	its	PRON
hassl-859	202	14	accounting	accounting	NOUN
hassl-859	202	15	information	information	NOUN
hassl-859	202	16	,	,	PUNCT
hassl-859	202	17	it	it	PRON
hassl-859	202	18	would	would	AUX
hassl-859	202	19	be	be	AUX
hassl-859	202	20	more	more	ADV
hassl-859	202	21	reliable	reliable	ADJ
hassl-859	202	22	for	for	ADP
hassl-859	202	23	shareholders	shareholder	NOUN
hassl-859	202	24	and	and	CCONJ
hassl-859	202	25	investors	investor	NOUN
hassl-859	202	26	in	in	ADP
hassl-859	202	27	helping	help	VERB
hassl-859	202	28	to	to	PART
hassl-859	202	29	make	make	VERB
hassl-859	202	30	decision	decision	NOUN
hassl-859	202	31	.	.	PUNCT
hassl-859	203	1	2.7	2.7	NUM
hassl-859	203	2	.	.	PUNCT
hassl-859	203	3	research	research	NOUN
hassl-859	203	4	framework	framework	NOUN
hassl-859	203	5	and	and	CCONJ
hassl-859	203	6	hypotheses	hypothese	VERB
hassl-859	203	7	development	development	NOUN
hassl-859	203	8	the	the	DET
hassl-859	203	9	proposed	propose	VERB
hassl-859	203	10	research	research	NOUN
hassl-859	203	11	framework	framework	NOUN
hassl-859	203	12	designed	design	VERB
hassl-859	203	13	is	be	AUX
hassl-859	203	14	shown	show	VERB
hassl-859	203	15	in	in	ADP
hassl-859	203	16	figure	figure	NOUN
hassl-859	203	17	1	1	NUM
hassl-859	203	18	.	.	PUNCT
hassl-859	204	1	humanities	humanity	NOUN
hassl-859	204	2	and	and	CCONJ
hassl-859	204	3	social	social	ADJ
hassl-859	204	4	sciences	science	NOUN
hassl-859	204	5	letters	letter	NOUN
hassl-859	204	6	,	,	PUNCT
hassl-859	204	7	2020	2020	NUM
hassl-859	204	8	,	,	PUNCT
hassl-859	204	9	8(3	8(3	NUM
hassl-859	204	10	):	):	PUNCT
hassl-859	204	11	280	280	NUM
hassl-859	204	12	-	-	SYM
hassl-859	204	13	297	297	NUM
hassl-859	204	14	287	287	NUM
hassl-859	204	15	©	©	PROPN
hassl-859	204	16	2020	2020	NUM
hassl-859	204	17	conscientia	conscientia	PROPN
hassl-859	204	18	beam	beam	PROPN
hassl-859	204	19	.	.	PUNCT
hassl-859	205	1	all	all	DET
hassl-859	205	2	rights	right	NOUN
hassl-859	205	3	reserved	reserve	VERB
hassl-859	205	4	.	.	PUNCT
hassl-859	206	1	figure-1	figure-1	NOUN
hassl-859	206	2	.	.	PUNCT
hassl-859	206	3	research	research	NOUN
hassl-859	206	4	framework	framework	NOUN
hassl-859	206	5	:	:	PUNCT
hassl-859	206	6	accounting	account	VERB
hassl-859	206	7	conservatism	conservatism	NOUN
hassl-859	206	8	and	and	CCONJ
hassl-859	206	9	financial	financial	ADJ
hassl-859	206	10	performance	performance	NOUN
hassl-859	206	11	.	.	PUNCT
hassl-859	207	1	2.7.1	2.7.1	X
hassl-859	207	2	.	.	PUNCT
hassl-859	207	3	accounting	account	VERB
hassl-859	207	4	conservatism	conservatism	NOUN
hassl-859	207	5	and	and	CCONJ
hassl-859	207	6	shariah	shariah	PROPN
hassl-859	207	7	-	-	PUNCT
hassl-859	207	8	compliant	compliant	ADJ
hassl-859	207	9	companies	company	NOUN
hassl-859	207	10	according	accord	VERB
hassl-859	207	11	to	to	ADP
hassl-859	207	12	haniffa	haniffa	NOUN
hassl-859	207	13	and	and	CCONJ
hassl-859	207	14	hudaib	hudaib	PROPN
hassl-859	207	15	(	(	PUNCT
hassl-859	207	16	2010	2010	NUM
hassl-859	207	17	)	)	PUNCT
hassl-859	207	18	conservatism	conservatism	NOUN
hassl-859	207	19	in	in	ADP
hassl-859	207	20	islamic	islamic	ADJ
hassl-859	207	21	accounting	accounting	NOUN
hassl-859	207	22	is	be	AUX
hassl-859	207	23	the	the	DET
hassl-859	207	24	option	option	NOUN
hassl-859	207	25	of	of	ADP
hassl-859	207	26	accounting	accounting	NOUN
hassl-859	207	27	approaches	approach	NOUN
hassl-859	207	28	with	with	ADP
hassl-859	207	29	the	the	DET
hassl-859	207	30	most	most	ADV
hassl-859	207	31	favorable	favorable	ADJ
hassl-859	207	32	effect	effect	NOUN
hassl-859	207	33	on	on	ADP
hassl-859	207	34	society	society	NOUN
hassl-859	207	35	and	and	CCONJ
hassl-859	207	36	not	not	PART
hassl-859	207	37	the	the	DET
hassl-859	207	38	option	option	NOUN
hassl-859	207	39	of	of	ADP
hassl-859	207	40	the	the	DET
hassl-859	207	41	accounting	accounting	NOUN
hassl-859	207	42	approaches	approach	NOUN
hassl-859	207	43	that	that	PRON
hassl-859	207	44	have	have	VERB
hassl-859	207	45	the	the	DET
hassl-859	207	46	least	least	ADV
hassl-859	207	47	favorable	favorable	ADJ
hassl-859	207	48	effect	effect	NOUN
hassl-859	207	49	on	on	ADP
hassl-859	207	50	owners	owner	NOUN
hassl-859	207	51	.	.	PUNCT
hassl-859	208	1	the	the	DET
hassl-859	208	2	study	study	NOUN
hassl-859	208	3	carried	carry	VERB
hassl-859	208	4	out	out	ADP
hassl-859	208	5	by	by	ADP
hassl-859	208	6	abdul	abdul	PROPN
hassl-859	208	7	-	-	PUNCT
hassl-859	208	8	rahman	rahman	PROPN
hassl-859	208	9	et	et	PROPN
hassl-859	208	10	al	al	PROPN
hassl-859	208	11	.	.	PROPN
hassl-859	209	1	(	(	PUNCT
hassl-859	209	2	2012	2012	NUM
hassl-859	209	3	)	)	PUNCT
hassl-859	209	4	investigated	investigate	VERB
hassl-859	209	5	the	the	DET
hassl-859	209	6	association	association	NOUN
hassl-859	209	7	between	between	ADP
hassl-859	209	8	religious	religious	ADJ
hassl-859	209	9	ethical	ethical	ADJ
hassl-859	209	10	behaviour	behaviour	NOUN
hassl-859	209	11	and	and	CCONJ
hassl-859	209	12	accounting	accounting	NOUN
hassl-859	209	13	quality	quality	NOUN
hassl-859	209	14	of	of	ADP
hassl-859	209	15	conservatism	conservatism	NOUN
hassl-859	209	16	in	in	ADP
hassl-859	209	17	malaysian	malaysian	ADJ
hassl-859	209	18	listed	list	VERB
hassl-859	209	19	companies	company	NOUN
hassl-859	209	20	.	.	PUNCT
hassl-859	210	1	from	from	ADP
hassl-859	210	2	the	the	DET
hassl-859	210	3	study	study	NOUN
hassl-859	210	4	,	,	PUNCT
hassl-859	210	5	it	it	PRON
hassl-859	210	6	was	be	AUX
hassl-859	210	7	found	find	VERB
hassl-859	210	8	that	that	SCONJ
hassl-859	210	9	scc	scc	PROPN
hassl-859	210	10	have	have	VERB
hassl-859	210	11	higher	high	ADJ
hassl-859	210	12	earnings	earning	NOUN
hassl-859	210	13	conservatism	conservatism	NOUN
hassl-859	210	14	rather	rather	ADV
hassl-859	210	15	than	than	ADP
hassl-859	210	16	non	non	ADJ
hassl-859	210	17	-	-	ADJ
hassl-859	210	18	compliant	compliant	ADJ
hassl-859	210	19	companies	company	NOUN
hassl-859	210	20	.	.	PUNCT
hassl-859	211	1	religion	religion	NOUN
hassl-859	211	2	is	be	AUX
hassl-859	211	3	recognised	recognise	VERB
hassl-859	211	4	as	as	ADP
hassl-859	211	5	a	a	DET
hassl-859	211	6	potential	potential	ADJ
hassl-859	211	7	source	source	NOUN
hassl-859	211	8	for	for	ADP
hassl-859	211	9	business	business	NOUN
hassl-859	211	10	ethical	ethical	ADJ
hassl-859	211	11	behaviour	behaviour	NOUN
hassl-859	211	12	in	in	ADP
hassl-859	211	13	managerial	managerial	ADJ
hassl-859	211	14	conduct	conduct	NOUN
hassl-859	211	15	that	that	PRON
hassl-859	211	16	can	can	AUX
hassl-859	211	17	impact	impact	VERB
hassl-859	211	18	on	on	ADP
hassl-859	211	19	the	the	DET
hassl-859	211	20	financial	financial	ADJ
hassl-859	211	21	reporting	reporting	NOUN
hassl-859	211	22	quality	quality	NOUN
hassl-859	211	23	(	(	PUNCT
hassl-859	211	24	wan	wan	PROPN
hassl-859	211	25	et	et	PROPN
hassl-859	211	26	al	al	PROPN
hassl-859	211	27	.	.	PROPN
hassl-859	211	28	,	,	PUNCT
hassl-859	211	29	2015	2015	NUM
hassl-859	211	30	)	)	PUNCT
hassl-859	211	31	.	.	PUNCT
hassl-859	212	1	since	since	SCONJ
hassl-859	212	2	the	the	DET
hassl-859	212	3	firms	firm	NOUN
hassl-859	212	4	are	be	AUX
hassl-859	212	5	classified	classify	VERB
hassl-859	212	6	as	as	ADP
hassl-859	212	7	scc	scc	NOUN
hassl-859	212	8	,	,	PUNCT
hassl-859	212	9	they	they	PRON
hassl-859	212	10	are	be	AUX
hassl-859	212	11	expected	expect	VERB
hassl-859	212	12	to	to	PART
hassl-859	212	13	conduct	conduct	VERB
hassl-859	212	14	ethical	ethical	ADJ
hassl-859	212	15	behaviour	behaviour	NOUN
hassl-859	212	16	that	that	PRON
hassl-859	212	17	is	be	AUX
hassl-859	212	18	aligned	align	VERB
hassl-859	212	19	with	with	ADP
hassl-859	212	20	shariah	shariah	PROPN
hassl-859	212	21	principles	principle	NOUN
hassl-859	212	22	.	.	PUNCT
hassl-859	213	1	following	follow	VERB
hassl-859	213	2	the	the	DET
hassl-859	213	3	stewardship	stewardship	NOUN
hassl-859	213	4	theory	theory	NOUN
hassl-859	213	5	,	,	PUNCT
hassl-859	213	6	scc	scc	PROPN
hassl-859	213	7	as	as	ADP
hassl-859	213	8	vicegerent	vicegerent	NOUN
hassl-859	213	9	of	of	ADP
hassl-859	213	10	allah	allah	PROPN
hassl-859	213	11	,	,	PUNCT
hassl-859	213	12	perform	perform	VERB
hassl-859	213	13	in	in	ADP
hassl-859	213	14	the	the	DET
hassl-859	213	15	best	good	ADJ
hassl-859	213	16	manner	manner	NOUN
hassl-859	213	17	to	to	PART
hassl-859	213	18	produce	produce	VERB
hassl-859	213	19	high	high	ADJ
hassl-859	213	20	accounting	accounting	NOUN
hassl-859	213	21	quality	quality	NOUN
hassl-859	213	22	,	,	PUNCT
hassl-859	213	23	featured	feature	VERB
hassl-859	213	24	by	by	ADP
hassl-859	213	25	accounting	account	VERB
hassl-859	213	26	conservatism	conservatism	NOUN
hassl-859	213	27	.	.	PUNCT
hassl-859	214	1	additionally	additionally	ADV
hassl-859	214	2	,	,	PUNCT
hassl-859	214	3	convergence	convergence	NOUN
hassl-859	214	4	to	to	ADP
hassl-859	214	5	ifrs	ifrs	PROPN
hassl-859	214	6	is	be	AUX
hassl-859	214	7	said	say	VERB
hassl-859	214	8	to	to	PART
hassl-859	214	9	have	have	VERB
hassl-859	214	10	the	the	DET
hassl-859	214	11	capability	capability	NOUN
hassl-859	214	12	of	of	ADP
hassl-859	214	13	enhancing	enhance	VERB
hassl-859	214	14	conservatism	conservatism	NOUN
hassl-859	214	15	in	in	ADP
hassl-859	214	16	asian	asian	ADJ
hassl-859	214	17	nations	nation	NOUN
hassl-859	214	18	countries	country	NOUN
hassl-859	214	19	such	such	ADJ
hassl-859	214	20	as	as	ADP
hassl-859	214	21	malaysia	malaysia	PROPN
hassl-859	214	22	(	(	PUNCT
hassl-859	214	23	madah	madah	NOUN
hassl-859	214	24	marzuki	marzuki	PROPN
hassl-859	214	25	&	&	CCONJ
hassl-859	214	26	abdul	abdul	PROPN
hassl-859	214	27	wahab	wahab	PROPN
hassl-859	214	28	,	,	PUNCT
hassl-859	214	29	2018	2018	NUM
hassl-859	214	30	)	)	PUNCT
hassl-859	214	31	.	.	PUNCT
hassl-859	215	1	previous	previous	ADJ
hassl-859	215	2	related	related	ADJ
hassl-859	215	3	studies	study	NOUN
hassl-859	215	4	have	have	AUX
hassl-859	215	5	examined	examine	VERB
hassl-859	215	6	the	the	DET
hassl-859	215	7	effects	effect	NOUN
hassl-859	215	8	of	of	ADP
hassl-859	215	9	ifrs	ifrs	NOUN
hassl-859	215	10	on	on	ADP
hassl-859	215	11	conservatism	conservatism	NOUN
hassl-859	215	12	in	in	ADP
hassl-859	215	13	europe	europe	PROPN
hassl-859	215	14	,	,	PUNCT
hassl-859	215	15	greece	greece	PROPN
hassl-859	215	16	,	,	PUNCT
hassl-859	215	17	new	new	PROPN
hassl-859	215	18	zealand	zealand	PROPN
hassl-859	215	19	,	,	PUNCT
hassl-859	215	20	chile	chile	PROPN
hassl-859	215	21	,	,	PUNCT
hassl-859	215	22	turkey	turkey	PROPN
hassl-859	215	23	(	(	PUNCT
hassl-859	215	24	balsari	balsari	PROPN
hassl-859	215	25	,	,	PUNCT
hassl-859	215	26	ozkan	ozkan	PROPN
hassl-859	215	27	,	,	PUNCT
hassl-859	215	28	&	&	CCONJ
hassl-859	215	29	durak	durak	PROPN
hassl-859	215	30	,	,	PUNCT
hassl-859	215	31	2010	2010	NUM
hassl-859	215	32	;	;	PUNCT
hassl-859	215	33	bertin	bertin	PROPN
hassl-859	215	34	&	&	CCONJ
hassl-859	215	35	moya	moya	PROPN
hassl-859	215	36	,	,	PUNCT
hassl-859	215	37	2013	2013	NUM
hassl-859	215	38	;	;	PUNCT
hassl-859	215	39	karampinis	karampinis	PROPN
hassl-859	215	40	&	&	CCONJ
hassl-859	215	41	hevas	hevas	PROPN
hassl-859	215	42	,	,	PUNCT
hassl-859	215	43	2011	2011	NUM
hassl-859	215	44	;	;	PUNCT
hassl-859	215	45	piot	piot	PROPN
hassl-859	215	46	,	,	PUNCT
hassl-859	215	47	dumontier	dumontier	NOUN
hassl-859	215	48	,	,	PUNCT
hassl-859	215	49	&	&	CCONJ
hassl-859	215	50	janin	janin	PROPN
hassl-859	215	51	,	,	PUNCT
hassl-859	215	52	2010	2010	NUM
hassl-859	215	53	;	;	PUNCT
hassl-859	215	54	zhang	zhang	PROPN
hassl-859	215	55	,	,	PUNCT
hassl-859	215	56	2011	2011	NUM
hassl-859	215	57	)	)	PUNCT
hassl-859	215	58	.	.	PUNCT
hassl-859	216	1	andré	andré	PROPN
hassl-859	216	2	,	,	PUNCT
hassl-859	216	3	filip	filip	NOUN
hassl-859	216	4	,	,	PUNCT
hassl-859	216	5	and	and	CCONJ
hassl-859	216	6	paugam	paugam	ADV
hassl-859	216	7	(	(	PUNCT
hassl-859	216	8	2015	2015	NUM
hassl-859	216	9	)	)	PUNCT
hassl-859	216	10	asserts	assert	VERB
hassl-859	216	11	that	that	SCONJ
hassl-859	216	12	ifrs	ifrs	PROPN
hassl-859	216	13	are	be	AUX
hassl-859	216	14	theoretically	theoretically	ADV
hassl-859	216	15	conditionally	conditionally	ADV
hassl-859	216	16	conservative	conservative	ADJ
hassl-859	216	17	whereby	whereby	SCONJ
hassl-859	216	18	it	it	PRON
hassl-859	216	19	must	must	AUX
hassl-859	216	20	be	be	AUX
hassl-859	216	21	enforced	enforce	VERB
hassl-859	216	22	appropriately	appropriately	ADV
hassl-859	216	23	to	to	PART
hassl-859	216	24	achieve	achieve	VERB
hassl-859	216	25	the	the	DET
hassl-859	216	26	level	level	NOUN
hassl-859	216	27	of	of	ADP
hassl-859	216	28	conservatism	conservatism	NOUN
hassl-859	216	29	aimed	aim	VERB
hassl-859	216	30	by	by	ADP
hassl-859	216	31	iasb	iasb	NOUN
hassl-859	216	32	through	through	ADP
hassl-859	216	33	their	their	PRON
hassl-859	216	34	study	study	NOUN
hassl-859	216	35	conducted	conduct	VERB
hassl-859	216	36	in	in	ADP
hassl-859	216	37	europe	europe	PROPN
hassl-859	216	38	.	.	PUNCT
hassl-859	217	1	hence	hence	ADV
hassl-859	217	2	,	,	PUNCT
hassl-859	217	3	the	the	DET
hassl-859	217	4	first	first	ADJ
hassl-859	217	5	hypothesis	hypothesis	NOUN
hassl-859	217	6	was	be	AUX
hassl-859	217	7	proposed	propose	VERB
hassl-859	217	8	as	as	SCONJ
hassl-859	217	9	follows	follow	VERB
hassl-859	217	10	:	:	PUNCT
hassl-859	217	11	h1	h1	NOUN
hassl-859	217	12	:	:	PUNCT
hassl-859	217	13	accounting	account	VERB
hassl-859	217	14	conservatism	conservatism	NOUN
hassl-859	217	15	is	be	AUX
hassl-859	217	16	a	a	DET
hassl-859	217	17	significant	significant	ADJ
hassl-859	217	18	feature	feature	NOUN
hassl-859	217	19	of	of	ADP
hassl-859	217	20	shariah	shariah	PROPN
hassl-859	217	21	-	-	PUNCT
hassl-859	217	22	compliant	compliant	ADJ
hassl-859	217	23	companies	company	NOUN
hassl-859	217	24	’	'	PUNCT
hassl-859	217	25	financial	financial	ADJ
hassl-859	217	26	statements	statement	NOUN
hassl-859	217	27	during	during	ADP
hassl-859	217	28	the	the	DET
hassl-859	217	29	period	period	NOUN
hassl-859	217	30	of	of	ADP
hassl-859	217	31	ifrs	ifrs	ADJ
hassl-859	217	32	adoption	adoption	NOUN
hassl-859	217	33	.	.	PUNCT
hassl-859	218	1	(	(	PUNCT
hassl-859	218	2	the	the	DET
hassl-859	218	3	recognition	recognition	NOUN
hassl-859	218	4	of	of	ADP
hassl-859	218	5	loss	loss	NOUN
hassl-859	218	6	is	be	AUX
hassl-859	218	7	timelier	timely	ADJ
hassl-859	218	8	for	for	ADP
hassl-859	218	9	shariah	shariah	PROPN
hassl-859	218	10	-	-	PUNCT
hassl-859	218	11	compliant	compliant	ADJ
hassl-859	218	12	companies	company	NOUN
hassl-859	218	13	)	)	PUNCT
hassl-859	218	14	.	.	PUNCT
hassl-859	219	1	2.7.2	2.7.2	X
hassl-859	219	2	.	.	PUNCT
hassl-859	219	3	accounting	account	VERB
hassl-859	219	4	conservatism	conservatism	NOUN
hassl-859	219	5	and	and	CCONJ
hassl-859	219	6	financial	financial	ADJ
hassl-859	219	7	performance	performance	NOUN
hassl-859	219	8	accounting	accounting	NOUN
hassl-859	219	9	conservatism	conservatism	NOUN
hassl-859	219	10	is	be	AUX
hassl-859	219	11	found	find	VERB
hassl-859	219	12	to	to	PART
hassl-859	219	13	give	give	VERB
hassl-859	219	14	benefits	benefit	NOUN
hassl-859	219	15	to	to	ADP
hassl-859	219	16	shareholder	shareholder	NOUN
hassl-859	219	17	’s	’s	PART
hassl-859	219	18	value	value	NOUN
hassl-859	219	19	because	because	SCONJ
hassl-859	219	20	it	it	PRON
hassl-859	219	21	has	have	VERB
hassl-859	219	22	a	a	DET
hassl-859	219	23	positive	positive	ADJ
hassl-859	219	24	influence	influence	NOUN
hassl-859	219	25	on	on	ADP
hassl-859	219	26	a	a	DET
hassl-859	219	27	firm	firm	NOUN
hassl-859	219	28	’s	’s	PART
hassl-859	219	29	economic	economic	ADJ
hassl-859	219	30	profit	profit	NOUN
hassl-859	219	31	(	(	PUNCT
hassl-859	219	32	aminu	aminu	PROPN
hassl-859	219	33	.	.	PUNCT
hassl-859	220	1	&	&	CCONJ
hassl-859	221	1	hassan	hassan	PROPN
hassl-859	221	2	,	,	PUNCT
hassl-859	221	3	2017	2017	NUM
hassl-859	221	4	)	)	PUNCT
hassl-859	222	1	.	.	PUNCT
hassl-859	223	1	the	the	DET
hassl-859	223	2	effect	effect	NOUN
hassl-859	223	3	of	of	ADP
hassl-859	223	4	mitigating	mitigate	VERB
hassl-859	223	5	agency	agency	NOUN
hassl-859	223	6	problems	problem	NOUN
hassl-859	223	7	is	be	AUX
hassl-859	223	8	argued	argue	VERB
hassl-859	223	9	as	as	ADP
hassl-859	223	10	being	be	AUX
hassl-859	223	11	able	able	ADJ
hassl-859	223	12	to	to	PART
hassl-859	223	13	enhance	enhance	VERB
hassl-859	223	14	firm	firm	ADJ
hassl-859	223	15	value	value	NOUN
hassl-859	223	16	by	by	ADP
hassl-859	223	17	improving	improve	VERB
hassl-859	223	18	investment	investment	NOUN
hassl-859	223	19	decisions	decision	NOUN
hassl-859	223	20	(	(	PUNCT
hassl-859	223	21	lambert	lambert	PROPN
hassl-859	223	22	,	,	PUNCT
hassl-859	223	23	leuz	leuz	NOUN
hassl-859	223	24	,	,	PUNCT
hassl-859	223	25	&	&	CCONJ
hassl-859	223	26	verrecchia	verrecchia	PROPN
hassl-859	223	27	,	,	PUNCT
hassl-859	223	28	2007	2007	NUM
hassl-859	223	29	)	)	PUNCT
hassl-859	223	30	.	.	PUNCT
hassl-859	224	1	furthermore	furthermore	ADV
hassl-859	224	2	,	,	PUNCT
hassl-859	224	3	aminu	aminu	PROPN
hassl-859	224	4	and	and	CCONJ
hassl-859	224	5	hassan	hassan	PROPN
hassl-859	224	6	(	(	PUNCT
hassl-859	224	7	2018	2018	NUM
hassl-859	224	8	)	)	PUNCT
hassl-859	224	9	discovered	discover	VERB
hassl-859	224	10	a	a	DET
hassl-859	224	11	significant	significant	ADJ
hassl-859	224	12	association	association	NOUN
hassl-859	224	13	between	between	ADP
hassl-859	224	14	accounting	account	VERB
hassl-859	224	15	conservatism	conservatism	NOUN
hassl-859	224	16	and	and	CCONJ
hassl-859	224	17	bank	bank	NOUN
hassl-859	224	18	performance	performance	NOUN
hassl-859	224	19	using	use	VERB
hassl-859	224	20	roa	roa	NOUN
hassl-859	224	21	as	as	ADP
hassl-859	224	22	a	a	DET
hassl-859	224	23	measurement	measurement	NOUN
hassl-859	224	24	in	in	ADP
hassl-859	224	25	nigeria	nigeria	PROPN
hassl-859	224	26	.	.	PUNCT
hassl-859	225	1	the	the	DET
hassl-859	225	2	prior	prior	ADJ
hassl-859	225	3	study	study	NOUN
hassl-859	225	4	of	of	ADP
hassl-859	225	5	ugwunta	ugwunta	PROPN
hassl-859	225	6	and	and	CCONJ
hassl-859	225	7	ugwuanyi	ugwuanyi	NOUN
hassl-859	225	8	(	(	PUNCT
hassl-859	225	9	2018	2018	NUM
hassl-859	225	10	)	)	PUNCT
hassl-859	225	11	in	in	ADP
hassl-859	225	12	nigeria	nigeria	PROPN
hassl-859	225	13	opposed	oppose	VERB
hassl-859	225	14	the	the	DET
hassl-859	225	15	results	result	NOUN
hassl-859	225	16	because	because	SCONJ
hassl-859	225	17	their	their	PRON
hassl-859	225	18	findings	finding	NOUN
hassl-859	225	19	show	show	VERB
hassl-859	225	20	a	a	DET
hassl-859	225	21	non	non	ADJ
hassl-859	225	22	-	-	ADJ
hassl-859	225	23	significant	significant	ADJ
hassl-859	225	24	positive	positive	ADJ
hassl-859	225	25	effect	effect	NOUN
hassl-859	225	26	between	between	ADP
hassl-859	225	27	accounting	account	VERB
hassl-859	225	28	conservatism	conservatism	NOUN
hassl-859	225	29	and	and	CCONJ
hassl-859	225	30	firm	firm	ADJ
hassl-859	225	31	performance	performance	NOUN
hassl-859	225	32	for	for	ADP
hassl-859	225	33	the	the	DET
hassl-859	225	34	consumer	consumer	NOUN
hassl-859	225	35	goods	good	NOUN
hassl-859	225	36	sector	sector	NOUN
hassl-859	225	37	.	.	PUNCT
hassl-859	226	1	larmande	larmande	NOUN
hassl-859	226	2	(	(	PUNCT
hassl-859	226	3	2015	2015	NUM
hassl-859	226	4	)	)	PUNCT
hassl-859	226	5	stated	state	VERB
hassl-859	226	6	that	that	SCONJ
hassl-859	226	7	the	the	DET
hassl-859	226	8	stewardship	stewardship	NOUN
hassl-859	226	9	theory	theory	NOUN
hassl-859	226	10	supports	support	VERB
hassl-859	226	11	the	the	DET
hassl-859	226	12	idea	idea	NOUN
hassl-859	226	13	that	that	SCONJ
hassl-859	226	14	conservatism	conservatism	NOUN
hassl-859	226	15	is	be	AUX
hassl-859	226	16	helpful	helpful	ADJ
hassl-859	226	17	in	in	ADP
hassl-859	226	18	depicting	depict	VERB
hassl-859	226	19	the	the	DET
hassl-859	226	20	good	good	ADJ
hassl-859	226	21	financial	financial	ADJ
hassl-859	226	22	performance	performance	NOUN
hassl-859	226	23	of	of	ADP
hassl-859	226	24	a	a	DET
hassl-859	226	25	company	company	NOUN
hassl-859	226	26	.	.	PUNCT
hassl-859	227	1	this	this	PRON
hassl-859	227	2	is	be	AUX
hassl-859	227	3	because	because	SCONJ
hassl-859	227	4	it	it	PRON
hassl-859	227	5	makes	make	VERB
hassl-859	227	6	it	it	PRON
hassl-859	227	7	harder	hard	ADJ
hassl-859	227	8	for	for	SCONJ
hassl-859	227	9	a	a	DET
hassl-859	227	10	vicegerent	vicegerent	NOUN
hassl-859	227	11	to	to	PART
hassl-859	227	12	influence	influence	VERB
hassl-859	227	13	and	and	CCONJ
hassl-859	227	14	manipulate	manipulate	VERB
hassl-859	227	15	earnings	earning	NOUN
hassl-859	227	16	because	because	SCONJ
hassl-859	227	17	of	of	ADP
hassl-859	227	18	the	the	DET
hassl-859	227	19	concept	concept	NOUN
hassl-859	227	20	of	of	ADP
hassl-859	227	21	fear	fear	NOUN
hassl-859	227	22	of	of	ADP
hassl-859	227	23	god	god	PROPN
hassl-859	227	24	for	for	ADP
hassl-859	227	25	the	the	DET
hassl-859	227	26	better	well	ADJ
hassl-859	227	27	benefit	benefit	NOUN
hassl-859	227	28	not	not	PART
hassl-859	227	29	only	only	ADV
hassl-859	227	30	in	in	ADP
hassl-859	227	31	the	the	DET
hassl-859	227	32	world	world	NOUN
hassl-859	227	33	,	,	PUNCT
hassl-859	227	34	but	but	CCONJ
hassl-859	227	35	also	also	ADV
hassl-859	227	36	in	in	ADP
hassl-859	227	37	the	the	DET
hassl-859	227	38	hereafter	hereafter	NOUN
hassl-859	227	39	.	.	PUNCT
hassl-859	228	1	prior	prior	ADJ
hassl-859	228	2	study	study	NOUN
hassl-859	228	3	of	of	ADP
hassl-859	228	4	ramadan	ramadan	PROPN
hassl-859	228	5	(	(	PUNCT
hassl-859	228	6	2015	2015	NUM
hassl-859	228	7	)	)	PUNCT
hassl-859	228	8	affirms	affirm	VERB
hassl-859	228	9	that	that	SCONJ
hassl-859	228	10	accounting	accounting	NOUN
hassl-859	228	11	humanities	humanity	NOUN
hassl-859	228	12	and	and	CCONJ
hassl-859	228	13	social	social	ADJ
hassl-859	228	14	sciences	science	NOUN
hassl-859	228	15	letters	letter	NOUN
hassl-859	228	16	,	,	PUNCT
hassl-859	228	17	2020	2020	NUM
hassl-859	228	18	,	,	PUNCT
hassl-859	228	19	8(3	8(3	NUM
hassl-859	228	20	):	):	PUNCT
hassl-859	228	21	280	280	NUM
hassl-859	228	22	-	-	SYM
hassl-859	228	23	297	297	NUM
hassl-859	228	24	288	288	NUM
hassl-859	228	25	©	©	PROPN
hassl-859	228	26	2020	2020	NUM
hassl-859	228	27	conscientia	conscientia	PROPN
hassl-859	228	28	beam	beam	PROPN
hassl-859	228	29	.	.	PUNCT
hassl-859	229	1	all	all	DET
hassl-859	229	2	rights	right	NOUN
hassl-859	229	3	reserved	reserve	VERB
hassl-859	229	4	.	.	PUNCT
hassl-859	230	1	conservatism	conservatism	NOUN
hassl-859	230	2	is	be	AUX
hassl-859	230	3	significantly	significantly	ADV
hassl-859	230	4	affecting	affect	VERB
hassl-859	230	5	firm	firm	ADJ
hassl-859	230	6	and	and	CCONJ
hassl-859	230	7	financial	financial	ADJ
hassl-859	230	8	performance	performance	NOUN
hassl-859	230	9	.	.	PUNCT
hassl-859	231	1	hence	hence	ADV
hassl-859	231	2	,	,	PUNCT
hassl-859	231	3	the	the	DET
hassl-859	231	4	second	second	ADJ
hassl-859	231	5	hypothesis	hypothesis	NOUN
hassl-859	231	6	constructed	construct	VERB
hassl-859	231	7	was	be	AUX
hassl-859	231	8	as	as	SCONJ
hassl-859	231	9	follows	follow	VERB
hassl-859	231	10	:	:	PUNCT
hassl-859	231	11	h2	h2	NOUN
hassl-859	231	12	:	:	PUNCT
hassl-859	231	13	accounting	account	VERB
hassl-859	231	14	conservatism	conservatism	NOUN
hassl-859	231	15	is	be	AUX
hassl-859	231	16	positively	positively	ADV
hassl-859	231	17	associated	associate	VERB
hassl-859	231	18	with	with	ADP
hassl-859	231	19	financial	financial	ADJ
hassl-859	231	20	performance	performance	NOUN
hassl-859	231	21	of	of	ADP
hassl-859	231	22	shariah	shariah	PROPN
hassl-859	231	23	-	-	PUNCT
hassl-859	231	24	compliant	compliant	ADJ
hassl-859	231	25	companies	company	NOUN
hassl-859	231	26	in	in	ADP
hassl-859	231	27	malaysia	malaysia	PROPN
hassl-859	231	28	.	.	PUNCT
hassl-859	232	1	2.7.2.1	2.7.2.1	NUM
hassl-859	232	2	.	.	PUNCT
hassl-859	232	3	firm	firm	ADJ
hassl-859	232	4	size	size	NOUN
hassl-859	232	5	,	,	PUNCT
hassl-859	232	6	market	market	NOUN
hassl-859	232	7	-	-	PUNCT
hassl-859	232	8	to	to	ADP
hassl-859	232	9	-	-	PUNCT
hassl-859	232	10	book	book	NOUN
hassl-859	232	11	ratio	ratio	NOUN
hassl-859	232	12	and	and	CCONJ
hassl-859	232	13	leverages	leverage	NOUN
hassl-859	232	14	(	(	PUNCT
hassl-859	232	15	control	control	NOUN
hassl-859	232	16	variables	variable	NOUN
hassl-859	232	17	)	)	PUNCT
hassl-859	232	18	size	size	NOUN
hassl-859	232	19	,	,	PUNCT
hassl-859	232	20	market	market	NOUN
hassl-859	232	21	-	-	PUNCT
hassl-859	232	22	to	to	ADP
hassl-859	232	23	-	-	PUNCT
hassl-859	232	24	book	book	NOUN
hassl-859	232	25	ratio	ratio	NOUN
hassl-859	232	26	and	and	CCONJ
hassl-859	232	27	leverage	leverage	NOUN
hassl-859	232	28	are	be	AUX
hassl-859	232	29	firm	firm	ADJ
hassl-859	232	30	-	-	PUNCT
hassl-859	232	31	specific	specific	ADJ
hassl-859	232	32	characteristics	characteristic	NOUN
hassl-859	232	33	that	that	PRON
hassl-859	232	34	act	act	VERB
hassl-859	232	35	as	as	SCONJ
hassl-859	232	36	the	the	DET
hassl-859	232	37	control	control	NOUN
hassl-859	232	38	variables	variable	VERB
hassl-859	232	39	for	for	ADP
hassl-859	232	40	the	the	DET
hassl-859	232	41	study	study	NOUN
hassl-859	232	42	as	as	SCONJ
hassl-859	232	43	they	they	PRON
hassl-859	232	44	are	be	AUX
hassl-859	232	45	supported	support	VERB
hassl-859	232	46	and	and	CCONJ
hassl-859	232	47	consistent	consistent	ADJ
hassl-859	232	48	with	with	ADP
hassl-859	232	49	the	the	DET
hassl-859	232	50	empirical	empirical	ADJ
hassl-859	232	51	studies	study	NOUN
hassl-859	232	52	of	of	ADP
hassl-859	232	53	mohammed	mohammed	PROPN
hassl-859	232	54	,	,	PUNCT
hassl-859	232	55	fahmi	fahmi	PROPN
hassl-859	232	56	,	,	PUNCT
hassl-859	232	57	and	and	CCONJ
hassl-859	232	58	ahmad	ahmad	PROPN
hassl-859	232	59	(	(	PUNCT
hassl-859	232	60	2019	2019	NUM
hassl-859	232	61	)	)	PUNCT
hassl-859	232	62	and	and	CCONJ
hassl-859	232	63	sana'a	sana'a	INTJ
hassl-859	232	64	(	(	PUNCT
hassl-859	232	65	2016	2016	NUM
hassl-859	232	66	)	)	PUNCT
hassl-859	232	67	.	.	PUNCT
hassl-859	233	1	firm	firm	ADJ
hassl-859	233	2	size	size	NOUN
hassl-859	233	3	is	be	AUX
hassl-859	233	4	calculated	calculate	VERB
hassl-859	233	5	by	by	ADP
hassl-859	233	6	the	the	DET
hassl-859	233	7	logarithm	logarithm	NOUN
hassl-859	233	8	total	total	ADJ
hassl-859	233	9	assets	asset	NOUN
hassl-859	233	10	(	(	PUNCT
hassl-859	233	11	basu	basu	PROPN
hassl-859	233	12	,	,	PUNCT
hassl-859	233	13	1997	1997	NUM
hassl-859	233	14	;	;	PUNCT
hassl-859	233	15	khan	khan	PROPN
hassl-859	233	16	&	&	CCONJ
hassl-859	233	17	watts	watts	PROPN
hassl-859	233	18	,	,	PUNCT
hassl-859	233	19	2009	2009	NUM
hassl-859	233	20	;	;	PUNCT
hassl-859	233	21	mohammed	mohammed	PROPN
hassl-859	233	22	et	et	PROPN
hassl-859	233	23	al	al	PROPN
hassl-859	233	24	.	.	PROPN
hassl-859	233	25	,	,	PUNCT
hassl-859	233	26	2017	2017	NUM
hassl-859	233	27	;	;	PUNCT
hassl-859	233	28	sana'a	sana'a	X
hassl-859	233	29	,	,	PUNCT
hassl-859	233	30	2016	2016	NUM
hassl-859	233	31	;	;	PUNCT
hassl-859	233	32	wan	wan	PROPN
hassl-859	233	33	et	et	PROPN
hassl-859	233	34	al	al	PROPN
hassl-859	233	35	.	.	PROPN
hassl-859	233	36	,	,	PUNCT
hassl-859	233	37	2015	2015	NUM
hassl-859	233	38	)	)	PUNCT
hassl-859	233	39	.	.	PUNCT
hassl-859	234	1	larger	large	ADJ
hassl-859	234	2	firms	firm	NOUN
hassl-859	234	3	are	be	AUX
hassl-859	234	4	more	more	ADV
hassl-859	234	5	mature	mature	ADJ
hassl-859	234	6	,	,	PUNCT
hassl-859	234	7	and	and	CCONJ
hassl-859	234	8	they	they	PRON
hassl-859	234	9	have	have	VERB
hassl-859	234	10	more	more	ADJ
hassl-859	234	11	information	information	NOUN
hassl-859	234	12	that	that	PRON
hassl-859	234	13	can	can	AUX
hassl-859	234	14	attract	attract	VERB
hassl-859	234	15	more	more	ADJ
hassl-859	234	16	analysts	analyst	NOUN
hassl-859	234	17	compared	compare	VERB
hassl-859	234	18	to	to	ADP
hassl-859	234	19	small	small	ADJ
hassl-859	234	20	firms	firm	NOUN
hassl-859	234	21	.	.	PUNCT
hassl-859	235	1	hence	hence	ADV
hassl-859	235	2	,	,	PUNCT
hassl-859	235	3	by	by	ADP
hassl-859	235	4	having	have	VERB
hassl-859	235	5	firm	firm	ADJ
hassl-859	235	6	size	size	NOUN
hassl-859	235	7	as	as	ADP
hassl-859	235	8	a	a	DET
hassl-859	235	9	control	control	NOUN
hassl-859	235	10	variable	variable	NOUN
hassl-859	235	11	,	,	PUNCT
hassl-859	235	12	it	it	PRON
hassl-859	235	13	can	can	AUX
hassl-859	235	14	mitigate	mitigate	VERB
hassl-859	235	15	the	the	DET
hassl-859	235	16	information	information	NOUN
hassl-859	235	17	asymmetries	asymmetry	NOUN
hassl-859	235	18	and	and	CCONJ
hassl-859	235	19	uncertainties	uncertainty	NOUN
hassl-859	235	20	related	relate	VERB
hassl-859	235	21	to	to	ADP
hassl-859	235	22	the	the	DET
hassl-859	235	23	reliability	reliability	NOUN
hassl-859	235	24	of	of	ADP
hassl-859	235	25	projected	project	VERB
hassl-859	235	26	gains	gain	NOUN
hassl-859	235	27	.	.	PUNCT
hassl-859	236	1	leverage	leverage	NOUN
hassl-859	236	2	is	be	AUX
hassl-859	236	3	used	use	VERB
hassl-859	236	4	as	as	ADP
hassl-859	236	5	a	a	DET
hassl-859	236	6	financial	financial	ADJ
hassl-859	236	7	indicator	indicator	NOUN
hassl-859	236	8	in	in	ADP
hassl-859	236	9	measuring	measure	VERB
hassl-859	236	10	the	the	DET
hassl-859	236	11	companies	company	NOUN
hassl-859	236	12	’	'	PUNCT
hassl-859	236	13	financial	financial	ADJ
hassl-859	236	14	health	health	NOUN
hassl-859	236	15	while	while	SCONJ
hassl-859	236	16	generating	generate	VERB
hassl-859	236	17	earnings	earning	NOUN
hassl-859	236	18	simultaneously	simultaneously	ADV
hassl-859	236	19	(	(	PUNCT
hassl-859	236	20	basu	basu	PROPN
hassl-859	236	21	,	,	PUNCT
hassl-859	236	22	1997	1997	NUM
hassl-859	236	23	;	;	PUNCT
hassl-859	236	24	beaver	beaver	PROPN
hassl-859	236	25	&	&	CCONJ
hassl-859	236	26	ryan	ryan	PROPN
hassl-859	236	27	,	,	PUNCT
hassl-859	236	28	2005	2005	NUM
hassl-859	236	29	;	;	PUNCT
hassl-859	236	30	khan	khan	PROPN
hassl-859	236	31	&	&	CCONJ
hassl-859	236	32	watts	watts	PROPN
hassl-859	236	33	,	,	PUNCT
hassl-859	236	34	2009	2009	NUM
hassl-859	236	35	;	;	PUNCT
hassl-859	236	36	sana'a	sana'a	X
hassl-859	236	37	,	,	PUNCT
hassl-859	236	38	2016	2016	NUM
hassl-859	236	39	)	)	PUNCT
hassl-859	236	40	.	.	PUNCT
hassl-859	237	1	hence	hence	ADV
hassl-859	237	2	,	,	PUNCT
hassl-859	237	3	controlling	control	VERB
hassl-859	237	4	the	the	DET
hassl-859	237	5	leverage	leverage	NOUN
hassl-859	237	6	in	in	ADP
hassl-859	237	7	each	each	DET
hassl-859	237	8	company	company	NOUN
hassl-859	237	9	is	be	AUX
hassl-859	237	10	persistent	persistent	ADJ
hassl-859	237	11	with	with	ADP
hassl-859	237	12	the	the	DET
hassl-859	237	13	objective	objective	NOUN
hassl-859	237	14	of	of	ADP
hassl-859	237	15	the	the	DET
hassl-859	237	16	study	study	NOUN
hassl-859	237	17	because	because	SCONJ
hassl-859	237	18	leverage	leverage	NOUN
hassl-859	237	19	may	may	AUX
hassl-859	237	20	act	act	VERB
hassl-859	237	21	as	as	ADP
hassl-859	237	22	a	a	DET
hassl-859	237	23	cultivator	cultivator	NOUN
hassl-859	237	24	for	for	ADP
hassl-859	237	25	the	the	DET
hassl-859	237	26	results	result	NOUN
hassl-859	237	27	in	in	ADP
hassl-859	237	28	growth	growth	NOUN
hassl-859	237	29	as	as	SCONJ
hassl-859	237	30	it	it	PRON
hassl-859	237	31	functions	function	VERB
hassl-859	237	32	as	as	ADP
hassl-859	237	33	a	a	DET
hassl-859	237	34	multiplier	multipli	ADJ
hassl-859	237	35	in	in	ADP
hassl-859	237	36	accounting	account	VERB
hassl-859	237	37	the	the	DET
hassl-859	237	38	conservatism	conservatism	NOUN
hassl-859	237	39	regression	regression	NOUN
hassl-859	237	40	model	model	NOUN
hassl-859	237	41	.	.	PUNCT
hassl-859	238	1	lastly	lastly	ADV
hassl-859	238	2	,	,	PUNCT
hassl-859	238	3	many	many	ADJ
hassl-859	238	4	prior	prior	ADJ
hassl-859	238	5	studies	study	NOUN
hassl-859	238	6	controlled	control	VERB
hassl-859	238	7	market	market	NOUN
hassl-859	238	8	-	-	PUNCT
hassl-859	238	9	to	to	ADP
hassl-859	238	10	-	-	PUNCT
hassl-859	238	11	book	book	NOUN
hassl-859	238	12	ratio	ratio	NOUN
hassl-859	238	13	(	(	PUNCT
hassl-859	238	14	mtb	mtb	NOUN
hassl-859	238	15	)	)	PUNCT
hassl-859	238	16	as	as	ADP
hassl-859	238	17	a	a	DET
hassl-859	238	18	control	control	NOUN
hassl-859	238	19	variable	variable	NOUN
hassl-859	238	20	in	in	ADP
hassl-859	238	21	determining	determine	VERB
hassl-859	238	22	the	the	DET
hassl-859	238	23	significant	significant	ADJ
hassl-859	238	24	relationship	relationship	NOUN
hassl-859	238	25	between	between	ADP
hassl-859	238	26	accounting	account	VERB
hassl-859	238	27	conservatism	conservatism	NOUN
hassl-859	238	28	and	and	CCONJ
hassl-859	238	29	financial	financial	ADJ
hassl-859	238	30	performance	performance	NOUN
hassl-859	238	31	(	(	PUNCT
hassl-859	238	32	chen	chen	PROPN
hassl-859	238	33	,	,	PUNCT
hassl-859	238	34	hu	hu	PROPN
hassl-859	238	35	,	,	PUNCT
hassl-859	238	36	lee	lee	PROPN
hassl-859	238	37	,	,	PUNCT
hassl-859	238	38	&	&	CCONJ
hassl-859	238	39	lin	lin	PROPN
hassl-859	238	40	,	,	PUNCT
hassl-859	238	41	2006	2006	NUM
hassl-859	238	42	;	;	PUNCT
hassl-859	238	43	khan	khan	PROPN
hassl-859	238	44	&	&	CCONJ
hassl-859	238	45	watts	watts	PROPN
hassl-859	238	46	,	,	PUNCT
hassl-859	238	47	2009	2009	NUM
hassl-859	238	48	;	;	PUNCT
hassl-859	238	49	mohammed	mohammed	PROPN
hassl-859	238	50	et	et	PROPN
hassl-859	238	51	al	al	PROPN
hassl-859	238	52	.	.	PROPN
hassl-859	238	53	,	,	PUNCT
hassl-859	238	54	2017	2017	NUM
hassl-859	238	55	)	)	PUNCT
hassl-859	238	56	.	.	PUNCT
hassl-859	239	1	3	3	X
hassl-859	239	2	.	.	X
hassl-859	239	3	research	research	NOUN
hassl-859	239	4	methodology	methodology	NOUN
hassl-859	239	5	for	for	ADP
hassl-859	239	6	this	this	DET
hassl-859	239	7	study	study	NOUN
hassl-859	239	8	,	,	PUNCT
hassl-859	239	9	the	the	DET
hassl-859	239	10	target	target	NOUN
hassl-859	239	11	population	population	NOUN
hassl-859	239	12	was	be	AUX
hassl-859	239	13	the	the	DET
hassl-859	239	14	listed	list	VERB
hassl-859	239	15	scc	scc	NOUN
hassl-859	239	16	that	that	PRON
hassl-859	239	17	examined	examine	VERB
hassl-859	239	18	the	the	DET
hassl-859	239	19	association	association	NOUN
hassl-859	239	20	of	of	ADP
hassl-859	239	21	accounting	accounting	NOUN
hassl-859	239	22	conservatism	conservatism	NOUN
hassl-859	239	23	and	and	CCONJ
hassl-859	239	24	financial	financial	ADJ
hassl-859	239	25	performance	performance	NOUN
hassl-859	239	26	.	.	PUNCT
hassl-859	240	1	according	accord	VERB
hassl-859	240	2	to	to	ADP
hassl-859	240	3	the	the	DET
hassl-859	240	4	securities	security	NOUN
hassl-859	240	5	commission	commission	NOUN
hassl-859	240	6	(	(	PUNCT
hassl-859	240	7	2017	2017	NUM
hassl-859	240	8	)	)	PUNCT
hassl-859	240	9	76	76	NUM
hassl-859	240	10	%	%	NOUN
hassl-859	240	11	of	of	ADP
hassl-859	240	12	public	public	ADJ
hassl-859	240	13	listed	list	VERB
hassl-859	240	14	companies	company	NOUN
hassl-859	240	15	in	in	ADP
hassl-859	240	16	bursa	bursa	PROPN
hassl-859	240	17	malaysia	malaysia	PROPN
hassl-859	240	18	are	be	AUX
hassl-859	240	19	recognized	recognize	VERB
hassl-859	240	20	as	as	ADP
hassl-859	240	21	shariah	shariah	PROPN
hassl-859	240	22	-	-	PUNCT
hassl-859	240	23	compliant	compliant	NOUN
hassl-859	240	24	.	.	PUNCT
hassl-859	241	1	however	however	ADV
hassl-859	241	2	,	,	PUNCT
hassl-859	241	3	from	from	ADP
hassl-859	241	4	the	the	DET
hassl-859	241	5	76	76	NUM
hassl-859	241	6	%	%	NOUN
hassl-859	241	7	of	of	ADP
hassl-859	241	8	scc	scc	NOUN
hassl-859	241	9	,	,	PUNCT
hassl-859	241	10	only	only	ADV
hassl-859	241	11	those	those	PRON
hassl-859	241	12	that	that	PRON
hassl-859	241	13	are	be	AUX
hassl-859	241	14	listed	list	VERB
hassl-859	241	15	in	in	ADP
hassl-859	241	16	the	the	DET
hassl-859	241	17	ftse	ftse	PROPN
hassl-859	241	18	bursa	bursa	PROPN
hassl-859	241	19	malaysia	malaysia	PROPN
hassl-859	241	20	100	100	NUM
hassl-859	241	21	index	index	NOUN
hassl-859	241	22	were	be	AUX
hassl-859	241	23	part	part	NOUN
hassl-859	241	24	of	of	ADP
hassl-859	241	25	the	the	DET
hassl-859	241	26	target	target	NOUN
hassl-859	241	27	sample	sample	NOUN
hassl-859	241	28	as	as	SCONJ
hassl-859	241	29	the	the	DET
hassl-859	241	30	companies	company	NOUN
hassl-859	241	31	are	be	AUX
hassl-859	241	32	ranked	rank	VERB
hassl-859	241	33	by	by	ADP
hassl-859	241	34	market	market	NOUN
hassl-859	241	35	capitalization	capitalization	NOUN
hassl-859	241	36	.	.	PUNCT
hassl-859	242	1	this	this	PRON
hassl-859	242	2	was	be	AUX
hassl-859	242	3	consistent	consistent	ADJ
hassl-859	242	4	with	with	ADP
hassl-859	242	5	the	the	DET
hassl-859	242	6	prior	prior	ADJ
hassl-859	242	7	study	study	NOUN
hassl-859	242	8	by	by	ADP
hassl-859	242	9	sabrun	sabrun	PROPN
hassl-859	242	10	,	,	PUNCT
hassl-859	242	11	muhamad	muhamad	PROPN
hassl-859	242	12	,	,	PUNCT
hassl-859	242	13	yusoff	yusoff	NOUN
hassl-859	242	14	,	,	PUNCT
hassl-859	242	15	and	and	CCONJ
hassl-859	242	16	darus	darus	NOUN
hassl-859	242	17	(	(	PUNCT
hassl-859	242	18	2018	2018	NUM
hassl-859	242	19	)	)	PUNCT
hassl-859	242	20	on	on	ADP
hassl-859	242	21	scc	scc	NOUN
hassl-859	242	22	that	that	PRON
hassl-859	242	23	examined	examine	VERB
hassl-859	242	24	the	the	DET
hassl-859	242	25	performances	performance	NOUN
hassl-859	242	26	and	and	CCONJ
hassl-859	242	27	study	study	NOUN
hassl-859	242	28	of	of	ADP
hassl-859	242	29	accounting	account	VERB
hassl-859	242	30	conservatism	conservatism	NOUN
hassl-859	242	31	by	by	ADP
hassl-859	242	32	mohammed	mohammed	PROPN
hassl-859	242	33	et	et	PROPN
hassl-859	242	34	al	al	PROPN
hassl-859	242	35	.	.	PROPN
hassl-859	243	1	(	(	PUNCT
hassl-859	243	2	2017	2017	NUM
hassl-859	243	3	)	)	PUNCT
hassl-859	243	4	.	.	PUNCT
hassl-859	244	1	to	to	PART
hassl-859	244	2	ensure	ensure	VERB
hassl-859	244	3	consistency	consistency	NOUN
hassl-859	244	4	for	for	ADP
hassl-859	244	5	the	the	DET
hassl-859	244	6	companies	company	NOUN
hassl-859	244	7	’	’	PART
hassl-859	244	8	categorization	categorization	NOUN
hassl-859	244	9	,	,	PUNCT
hassl-859	244	10	one	one	NUM
hassl-859	244	11	of	of	ADP
hassl-859	244	12	the	the	DET
hassl-859	244	13	criteria	criterion	NOUN
hassl-859	244	14	was	be	AUX
hassl-859	244	15	that	that	SCONJ
hassl-859	244	16	a	a	DET
hassl-859	244	17	company	company	NOUN
hassl-859	244	18	was	be	AUX
hassl-859	244	19	classified	classify	VERB
hassl-859	244	20	as	as	ADP
hassl-859	244	21	shariah	shariah	NOUN
hassl-859	244	22	-	-	PUNCT
hassl-859	244	23	compliant	compliant	NOUN
hassl-859	244	24	if	if	SCONJ
hassl-859	244	25	the	the	DET
hassl-859	244	26	company	company	NOUN
hassl-859	244	27	was	be	AUX
hassl-859	244	28	listed	list	VERB
hassl-859	244	29	as	as	ADP
hassl-859	244	30	shariah	shariah	PROPN
hassl-859	244	31	-	-	PUNCT
hassl-859	244	32	compliant	compliant	ADJ
hassl-859	244	33	companies	company	NOUN
hassl-859	244	34	throughout	throughout	ADP
hassl-859	244	35	the	the	DET
hassl-859	244	36	period	period	NOUN
hassl-859	244	37	of	of	ADP
hassl-859	244	38	2012	2012	NUM
hassl-859	244	39	to	to	ADP
hassl-859	244	40	2017	2017	NUM
hassl-859	244	41	.	.	PUNCT
hassl-859	245	1	from	from	ADP
hassl-859	245	2	the	the	DET
hassl-859	245	3	100	100	NUM
hassl-859	245	4	index	index	NOUN
hassl-859	245	5	,	,	PUNCT
hassl-859	245	6	17	17	NUM
hassl-859	245	7	companies	company	NOUN
hassl-859	245	8	from	from	ADP
hassl-859	245	9	the	the	DET
hassl-859	245	10	financial	financial	ADJ
hassl-859	245	11	services	service	NOUN
hassl-859	245	12	sector	sector	NOUN
hassl-859	245	13	were	be	AUX
hassl-859	245	14	excluded	exclude	VERB
hassl-859	245	15	because	because	SCONJ
hassl-859	245	16	the	the	DET
hassl-859	245	17	measurement	measurement	NOUN
hassl-859	245	18	of	of	ADP
hassl-859	245	19	the	the	DET
hassl-859	245	20	sector	sector	NOUN
hassl-859	245	21	is	be	AUX
hassl-859	245	22	complex	complex	ADJ
hassl-859	245	23	and	and	CCONJ
hassl-859	245	24	treated	treat	VERB
hassl-859	245	25	differently	differently	ADV
hassl-859	245	26	(	(	PUNCT
hassl-859	245	27	grougiou	grougiou	NOUN
hassl-859	245	28	,	,	PUNCT
hassl-859	245	29	leventis	leventis	PROPN
hassl-859	245	30	,	,	PUNCT
hassl-859	245	31	dedoulis	dedouli	NOUN
hassl-859	245	32	,	,	PUNCT
hassl-859	245	33	&	&	CCONJ
hassl-859	245	34	owusu	owusu	PROPN
hassl-859	245	35	-	-	PUNCT
hassl-859	245	36	ansah	ansah	PROPN
hassl-859	245	37	,	,	PUNCT
hassl-859	245	38	2014	2014	NUM
hassl-859	245	39	;	;	PUNCT
hassl-859	246	1	mohammed	mohammed	PROPN
hassl-859	246	2	et	et	PROPN
hassl-859	246	3	al	al	PROPN
hassl-859	246	4	.	.	PROPN
hassl-859	246	5	,	,	PUNCT
hassl-859	246	6	2017	2017	NUM
hassl-859	246	7	;	;	PUNCT
hassl-859	246	8	sabrun	sabrun	PROPN
hassl-859	246	9	et	et	PROPN
hassl-859	246	10	al	al	PROPN
hassl-859	246	11	.	.	PROPN
hassl-859	246	12	,	,	PUNCT
hassl-859	246	13	2018	2018	NUM
hassl-859	246	14	)	)	PUNCT
hassl-859	246	15	.	.	PUNCT
hassl-859	247	1	following	follow	VERB
hassl-859	247	2	madah	madah	NOUN
hassl-859	247	3	and	and	CCONJ
hassl-859	247	4	abdul	abdul	PROPN
hassl-859	247	5	wahab	wahab	PROPN
hassl-859	247	6	(	(	PUNCT
hassl-859	247	7	2018	2018	NUM
hassl-859	247	8	)	)	PUNCT
hassl-859	247	9	;	;	PUNCT
hassl-859	247	10	sabrun	sabrun	PROPN
hassl-859	247	11	et	et	PROPN
hassl-859	247	12	al	al	PROPN
hassl-859	247	13	.	.	PROPN
hassl-859	248	1	(	(	PUNCT
hassl-859	248	2	2018	2018	NUM
hassl-859	248	3	)	)	PUNCT
hassl-859	248	4	and	and	CCONJ
hassl-859	248	5	wan	wan	PROPN
hassl-859	248	6	et	et	PROPN
hassl-859	248	7	al	al	PROPN
hassl-859	248	8	.	.	PROPN
hassl-859	249	1	(	(	PUNCT
hassl-859	249	2	2015	2015	NUM
hassl-859	249	3	)	)	PUNCT
hassl-859	250	1	that	that	PRON
hassl-859	250	2	only	only	ADV
hassl-859	250	3	use	use	VERB
hassl-859	250	4	the	the	DET
hassl-859	250	5	same	same	ADJ
hassl-859	250	6	financial	financial	ADJ
hassl-859	250	7	year	year	NOUN
hassl-859	250	8	-	-	PUNCT
hassl-859	250	9	end	end	NOUN
hassl-859	250	10	,	,	PUNCT
hassl-859	250	11	out	out	ADP
hassl-859	250	12	of	of	ADP
hassl-859	250	13	83	83	NUM
hassl-859	250	14	companies	company	NOUN
hassl-859	250	15	,	,	PUNCT
hassl-859	250	16	only	only	ADV
hassl-859	250	17	39	39	NUM
hassl-859	250	18	companies	company	NOUN
hassl-859	250	19	announced	announce	VERB
hassl-859	250	20	their	their	PRON
hassl-859	250	21	financial	financial	ADJ
hassl-859	250	22	year	year	NOUN
hassl-859	250	23	end	end	NOUN
hassl-859	250	24	on	on	ADP
hassl-859	250	25	31	31	NUM
hassl-859	250	26	december	december	PROPN
hassl-859	250	27	,	,	PUNCT
hassl-859	250	28	the	the	DET
hassl-859	250	29	other	other	ADJ
hassl-859	250	30	44	44	NUM
hassl-859	250	31	companies	company	NOUN
hassl-859	250	32	have	have	VERB
hassl-859	250	33	different	different	ADJ
hassl-859	250	34	year	year	NOUN
hassl-859	250	35	-	-	PUNCT
hassl-859	250	36	end	end	NOUN
hassl-859	250	37	such	such	ADJ
hassl-859	250	38	as	as	ADP
hassl-859	250	39	march	march	PROPN
hassl-859	250	40	,	,	PUNCT
hassl-859	250	41	june	june	PROPN
hassl-859	250	42	,	,	PUNCT
hassl-859	250	43	july	july	PROPN
hassl-859	250	44	,	,	PUNCT
hassl-859	250	45	august	august	PROPN
hassl-859	250	46	and	and	CCONJ
hassl-859	250	47	september	september	PROPN
hassl-859	250	48	.	.	PUNCT
hassl-859	251	1	due	due	ADP
hassl-859	251	2	to	to	ADP
hassl-859	251	3	the	the	DET
hassl-859	251	4	main	main	ADJ
hassl-859	251	5	criteria	criterion	NOUN
hassl-859	251	6	,	,	PUNCT
hassl-859	251	7	only	only	ADV
hassl-859	251	8	24	24	NUM
hassl-859	251	9	companies	company	NOUN
hassl-859	251	10	finally	finally	ADV
hassl-859	251	11	fulfilled	fulfil	VERB
hassl-859	251	12	the	the	DET
hassl-859	251	13	criteria	criterion	NOUN
hassl-859	251	14	as	as	ADP
hassl-859	251	15	the	the	DET
hassl-859	251	16	final	final	ADJ
hassl-859	251	17	study	study	NOUN
hassl-859	251	18	sample	sample	NOUN
hassl-859	251	19	.	.	PUNCT
hassl-859	252	1	the	the	DET
hassl-859	252	2	final	final	ADJ
hassl-859	252	3	sample	sample	NOUN
hassl-859	252	4	is	be	AUX
hassl-859	252	5	shown	show	VERB
hassl-859	252	6	in	in	ADP
hassl-859	252	7	table	table	NOUN
hassl-859	252	8	1	1	NUM
hassl-859	252	9	.	.	PUNCT
hassl-859	253	1	the	the	DET
hassl-859	253	2	total	total	ADJ
hassl-859	253	3	observations	observation	NOUN
hassl-859	253	4	were	be	AUX
hassl-859	253	5	144	144	NUM
hassl-859	253	6	firms	firm	NOUN
hassl-859	253	7	,	,	PUNCT
hassl-859	253	8	consisting	consist	VERB
hassl-859	253	9	of	of	ADP
hassl-859	253	10	24	24	NUM
hassl-859	253	11	scc	scc	NOUN
hassl-859	253	12	for	for	ADP
hassl-859	253	13	the	the	DET
hassl-859	253	14	period	period	NOUN
hassl-859	253	15	of	of	ADP
hassl-859	253	16	six	six	NUM
hassl-859	253	17	years	year	NOUN
hassl-859	253	18	from	from	ADP
hassl-859	253	19	2012	2012	NUM
hassl-859	253	20	to	to	ADP
hassl-859	253	21	2017	2017	NUM
hassl-859	253	22	.	.	PUNCT
hassl-859	254	1	table-1	table-1	NUM
hassl-859	254	2	.	.	PUNCT
hassl-859	255	1	derivation	derivation	NOUN
hassl-859	255	2	of	of	ADP
hassl-859	255	3	sample	sample	NOUN
hassl-859	255	4	.	.	PUNCT
hassl-859	256	1	sample	sample	NOUN
hassl-859	256	2	of	of	ADP
hassl-859	256	3	study	study	NOUN
hassl-859	256	4	no	no	PROPN
hassl-859	256	5	.	.	PUNCT
hassl-859	257	1	companies	company	NOUN
hassl-859	257	2	listed	list	VERB
hassl-859	257	3	in	in	ADP
hassl-859	257	4	bursa	bursa	PROPN
hassl-859	257	5	malaysia	malaysia	PROPN
hassl-859	257	6	,	,	PUNCT
hassl-859	257	7	december	december	PROPN
hassl-859	257	8	2017	2017	NUM
hassl-859	257	9	902	902	NUM
hassl-859	257	10	shariah	shariah	PROPN
hassl-859	257	11	-	-	PUNCT
hassl-859	257	12	compliant	compliant	ADJ
hassl-859	257	13	companies	company	NOUN
hassl-859	257	14	listed	list	VERB
hassl-859	257	15	by	by	ADP
hassl-859	257	16	sc	sc	PROPN
hassl-859	257	17	,	,	PUNCT
hassl-859	257	18	november	november	PROPN
hassl-859	257	19	2017	2017	NUM
hassl-859	257	20	686	686	NUM
hassl-859	257	21	ftse	ftse	NOUN
hassl-859	257	22	bursa	bursa	NOUN
hassl-859	257	23	malaysia	malaysia	PROPN
hassl-859	257	24	100	100	NUM
hassl-859	257	25	index	index	NOUN
hassl-859	257	26	100	100	NUM
hassl-859	257	27	excluded	exclude	VERB
hassl-859	257	28	companies	company	NOUN
hassl-859	257	29	in	in	ADP
hassl-859	257	30	financial	financial	ADJ
hassl-859	257	31	industry	industry	NOUN
hassl-859	257	32	(	(	PUNCT
hassl-859	257	33	17	17	NUM
hassl-859	257	34	)	)	PUNCT
hassl-859	257	35	excluded	exclude	VERB
hassl-859	257	36	companies	company	NOUN
hassl-859	257	37	with	with	ADP
hassl-859	257	38	different	different	ADJ
hassl-859	257	39	financial	financial	ADJ
hassl-859	257	40	year	year	NOUN
hassl-859	257	41	end	end	NOUN
hassl-859	257	42	(	(	PUNCT
hassl-859	257	43	44	44	NUM
hassl-859	257	44	)	)	PUNCT
hassl-859	257	45	excluded	exclude	VERB
hassl-859	257	46	companies	company	NOUN
hassl-859	257	47	non	non	ADJ
hassl-859	257	48	-	-	ADJ
hassl-859	257	49	shariah	shariah	ADJ
hassl-859	257	50	-	-	PUNCT
hassl-859	257	51	compliant	compliant	NOUN
hassl-859	257	52	(	(	PUNCT
hassl-859	257	53	15	15	NUM
hassl-859	257	54	)	)	PUNCT
hassl-859	257	55	final	final	ADJ
hassl-859	257	56	sample	sample	NOUN
hassl-859	257	57	24	24	NUM
hassl-859	257	58	humanities	humanity	NOUN
hassl-859	257	59	and	and	CCONJ
hassl-859	257	60	social	social	ADJ
hassl-859	257	61	sciences	science	NOUN
hassl-859	257	62	letters	letter	NOUN
hassl-859	257	63	,	,	PUNCT
hassl-859	257	64	2020	2020	NUM
hassl-859	257	65	,	,	PUNCT
hassl-859	257	66	8(3	8(3	NUM
hassl-859	257	67	):	):	PUNCT
hassl-859	257	68	280	280	NUM
hassl-859	257	69	-	-	SYM
hassl-859	257	70	297	297	NUM
hassl-859	257	71	289	289	NUM
hassl-859	257	72	©	©	PROPN
hassl-859	257	73	2020	2020	NUM
hassl-859	257	74	conscientia	conscientia	PROPN
hassl-859	257	75	beam	beam	PROPN
hassl-859	257	76	.	.	PUNCT
hassl-859	258	1	all	all	DET
hassl-859	258	2	rights	right	NOUN
hassl-859	258	3	reserved	reserve	VERB
hassl-859	258	4	.	.	PUNCT
hassl-859	259	1	3.1	3.1	NUM
hassl-859	259	2	.	.	PUNCT
hassl-859	259	3	variable	variable	ADJ
hassl-859	259	4	measurement	measurement	NOUN
hassl-859	259	5	accounting	accounting	NOUN
hassl-859	259	6	conservatism	conservatism	NOUN
hassl-859	259	7	is	be	AUX
hassl-859	259	8	the	the	DET
hassl-859	259	9	asymmetric	asymmetric	ADJ
hassl-859	259	10	timeliness	timeliness	NOUN
hassl-859	259	11	of	of	ADP
hassl-859	259	12	earnings	earning	NOUN
hassl-859	259	13	in	in	ADP
hassl-859	259	14	losses	loss	NOUN
hassl-859	259	15	more	more	ADJ
hassl-859	259	16	than	than	ADP
hassl-859	259	17	gains	gain	NOUN
hassl-859	259	18	(	(	PUNCT
hassl-859	259	19	barker	barker	NOUN
hassl-859	259	20	,	,	PUNCT
hassl-859	259	21	2015	2015	NUM
hassl-859	259	22	)	)	PUNCT
hassl-859	259	23	.	.	PUNCT
hassl-859	260	1	through	through	ADP
hassl-859	260	2	the	the	DET
hassl-859	260	3	application	application	NOUN
hassl-859	260	4	of	of	ADP
hassl-859	260	5	accounting	accounting	NOUN
hassl-859	260	6	methods	method	NOUN
hassl-859	260	7	and	and	CCONJ
hassl-859	260	8	policies	policy	NOUN
hassl-859	260	9	,	,	PUNCT
hassl-859	260	10	accounting	account	VERB
hassl-859	260	11	conservatism	conservatism	NOUN
hassl-859	260	12	recognizes	recognize	VERB
hassl-859	260	13	bad	bad	ADJ
hassl-859	260	14	news	news	NOUN
hassl-859	260	15	in	in	ADP
hassl-859	260	16	earnings	earning	NOUN
hassl-859	260	17	on	on	ADP
hassl-859	260	18	a	a	DET
hassl-859	260	19	timelier	timely	ADJ
hassl-859	260	20	basis	basis	NOUN
hassl-859	260	21	as	as	ADP
hassl-859	260	22	compared	compare	VERB
hassl-859	260	23	to	to	ADP
hassl-859	260	24	good	good	ADJ
hassl-859	260	25	news	news	PROPN
hassl-859	260	26	(	(	PUNCT
hassl-859	260	27	aminu	aminu	PROPN
hassl-859	260	28	&	&	CCONJ
hassl-859	260	29	hassan	hassan	PROPN
hassl-859	260	30	,	,	PUNCT
hassl-859	260	31	2017	2017	NUM
hassl-859	260	32	)	)	PUNCT
hassl-859	260	33	.	.	PUNCT
hassl-859	261	1	there	there	PRON
hassl-859	261	2	are	be	VERB
hassl-859	261	3	two	two	NUM
hassl-859	261	4	measurements	measurement	NOUN
hassl-859	261	5	of	of	ADP
hassl-859	261	6	accounting	account	VERB
hassl-859	261	7	conservatism	conservatism	NOUN
hassl-859	261	8	in	in	ADP
hassl-859	261	9	this	this	DET
hassl-859	261	10	study	study	NOUN
hassl-859	261	11	which	which	PRON
hassl-859	261	12	are	be	AUX
hassl-859	261	13	basu	basu	PROPN
hassl-859	261	14	(	(	PUNCT
hassl-859	261	15	1997	1997	NUM
hassl-859	261	16	)	)	PUNCT
hassl-859	261	17	model	model	NOUN
hassl-859	261	18	and	and	CCONJ
hassl-859	261	19	c	c	NOUN
hassl-859	261	20	-	-	PUNCT
hassl-859	261	21	score	score	NOUN
hassl-859	261	22	(	(	PUNCT
hassl-859	261	23	khan	khan	PROPN
hassl-859	261	24	&	&	CCONJ
hassl-859	261	25	watts	watts	PROPN
hassl-859	261	26	,	,	PUNCT
hassl-859	261	27	2009	2009	NUM
hassl-859	261	28	)	)	PUNCT
hassl-859	261	29	.	.	PUNCT
hassl-859	262	1	the	the	DET
hassl-859	262	2	basu	basu	PROPN
hassl-859	262	3	model	model	NOUN
hassl-859	262	4	is	be	AUX
hassl-859	262	5	a	a	DET
hassl-859	262	6	basic	basic	ADJ
hassl-859	262	7	model	model	NOUN
hassl-859	262	8	developed	develop	VERB
hassl-859	262	9	by	by	ADP
hassl-859	262	10	basu	basu	PROPN
hassl-859	262	11	(	(	PUNCT
hassl-859	262	12	1997	1997	NUM
hassl-859	262	13	)	)	PUNCT
hassl-859	262	14	in	in	ADP
hassl-859	262	15	measuring	measure	VERB
hassl-859	262	16	conservatism	conservatism	NOUN
hassl-859	262	17	.	.	PUNCT
hassl-859	263	1	there	there	PRON
hassl-859	263	2	are	be	VERB
hassl-859	263	3	numerous	numerous	ADJ
hassl-859	263	4	studies	study	NOUN
hassl-859	263	5	that	that	PRON
hassl-859	263	6	use	use	VERB
hassl-859	263	7	the	the	DET
hassl-859	263	8	basu	basu	PROPN
hassl-859	263	9	model	model	NOUN
hassl-859	263	10	in	in	ADP
hassl-859	263	11	measuring	measure	VERB
hassl-859	263	12	the	the	DET
hassl-859	263	13	extent	extent	NOUN
hassl-859	263	14	of	of	ADP
hassl-859	263	15	accounting	account	VERB
hassl-859	263	16	conservatism	conservatism	NOUN
hassl-859	263	17	such	such	ADJ
hassl-859	263	18	as	as	ADP
hassl-859	263	19	andré	andré	PROPN
hassl-859	263	20	et	et	PROPN
hassl-859	263	21	al	al	PROPN
hassl-859	263	22	.	.	PROPN
hassl-859	264	1	(	(	PUNCT
hassl-859	264	2	2015	2015	NUM
hassl-859	264	3	)	)	PUNCT
hassl-859	264	4	;	;	PUNCT
hassl-859	264	5	givoly	givoly	NOUN
hassl-859	264	6	,	,	PUNCT
hassl-859	264	7	hayn	hayn	NOUN
hassl-859	264	8	,	,	PUNCT
hassl-859	264	9	and	and	CCONJ
hassl-859	264	10	natarajan	natarajan	PROPN
hassl-859	264	11	(	(	PUNCT
hassl-859	264	12	2007	2007	NUM
hassl-859	264	13	)	)	PUNCT
hassl-859	264	14	;	;	PUNCT
hassl-859	264	15	madah	madah	NOUN
hassl-859	264	16	and	and	CCONJ
hassl-859	264	17	abdul	abdul	PROPN
hassl-859	264	18	wahab	wahab	PROPN
hassl-859	264	19	(	(	PUNCT
hassl-859	264	20	2018	2018	NUM
hassl-859	264	21	)	)	PUNCT
hassl-859	264	22	;	;	PUNCT
hassl-859	264	23	mohammed	mohammed	PROPN
hassl-859	264	24	et	et	PROPN
hassl-859	264	25	al	al	PROPN
hassl-859	264	26	.	.	PROPN
hassl-859	265	1	(	(	PUNCT
hassl-859	265	2	2017	2017	NUM
hassl-859	265	3	)	)	PUNCT
hassl-859	265	4	;	;	PUNCT
hassl-859	265	5	warganegara	warganegara	NOUN
hassl-859	265	6	and	and	CCONJ
hassl-859	265	7	vionita	vionita	X
hassl-859	265	8	(	(	PUNCT
hassl-859	265	9	2010	2010	NUM
hassl-859	265	10	)	)	PUNCT
hassl-859	265	11	and	and	CCONJ
hassl-859	265	12	watts	watts	PROPN
hassl-859	265	13	and	and	CCONJ
hassl-859	265	14	zuo	zuo	PROPN
hassl-859	265	15	(	(	PUNCT
hassl-859	265	16	2011	2011	NUM
hassl-859	265	17	)	)	PUNCT
hassl-859	265	18	.	.	PUNCT
hassl-859	266	1	the	the	DET
hassl-859	266	2	basu	basu	PROPN
hassl-859	266	3	model	model	NOUN
hassl-859	266	4	can	can	AUX
hassl-859	266	5	not	not	PART
hassl-859	266	6	serve	serve	VERB
hassl-859	266	7	as	as	ADP
hassl-859	266	8	independent	independent	ADJ
hassl-859	266	9	variable	variable	NOUN
hassl-859	266	10	due	due	ADP
hassl-859	266	11	to	to	ADP
hassl-859	266	12	the	the	DET
hassl-859	266	13	crosssectional	crosssectional	ADJ
hassl-859	266	14	variables	variable	NOUN
hassl-859	266	15	(	(	PUNCT
hassl-859	266	16	ugwunta	ugwunta	PROPN
hassl-859	266	17	&	&	CCONJ
hassl-859	266	18	ugwuanyi	ugwuanyi	PROPN
hassl-859	266	19	,	,	PUNCT
hassl-859	266	20	2018	2018	NUM
hassl-859	266	21	)	)	PUNCT
hassl-859	266	22	.	.	PUNCT
hassl-859	267	1	thus	thus	ADV
hassl-859	267	2	,	,	PUNCT
hassl-859	267	3	the	the	DET
hassl-859	267	4	modified	modify	VERB
hassl-859	267	5	basu	basu	PROPN
hassl-859	267	6	model	model	NOUN
hassl-859	267	7	developed	develop	VERB
hassl-859	267	8	by	by	ADP
hassl-859	267	9	khan	khan	PROPN
hassl-859	267	10	and	and	CCONJ
hassl-859	267	11	watts	watts	PROPN
hassl-859	267	12	(	(	PUNCT
hassl-859	267	13	2009	2009	NUM
hassl-859	267	14	)	)	PUNCT
hassl-859	267	15	which	which	PRON
hassl-859	267	16	is	be	AUX
hassl-859	267	17	c	c	NOUN
hassl-859	267	18	-	-	PUNCT
hassl-859	267	19	score	score	NOUN
hassl-859	267	20	was	be	AUX
hassl-859	267	21	applied	apply	VERB
hassl-859	267	22	to	to	PART
hassl-859	267	23	serve	serve	VERB
hassl-859	267	24	as	as	ADP
hassl-859	267	25	an	an	DET
hassl-859	267	26	independent	independent	ADJ
hassl-859	267	27	variable	variable	NOUN
hassl-859	267	28	in	in	ADP
hassl-859	267	29	line	line	NOUN
hassl-859	267	30	with	with	ADP
hassl-859	267	31	the	the	DET
hassl-859	267	32	studies	study	NOUN
hassl-859	267	33	of	of	ADP
hassl-859	267	34	affes	affe	NOUN
hassl-859	267	35	and	and	CCONJ
hassl-859	267	36	sardouk	sardouk	NOUN
hassl-859	267	37	(	(	PUNCT
hassl-859	267	38	2016	2016	NUM
hassl-859	267	39	)	)	PUNCT
hassl-859	267	40	;	;	PUNCT
hassl-859	268	1	callen	callen	PROPN
hassl-859	268	2	et	et	PROPN
hassl-859	268	3	al	al	PROPN
hassl-859	268	4	.	.	PROPN
hassl-859	269	1	(	(	PUNCT
hassl-859	269	2	2016	2016	NUM
hassl-859	269	3	)	)	PUNCT
hassl-859	269	4	and	and	CCONJ
hassl-859	269	5	mohammed	mohammed	PROPN
hassl-859	269	6	,	,	PUNCT
hassl-859	269	7	ahmed	ahme	VERB
hassl-859	269	8	,	,	PUNCT
hassl-859	269	9	and	and	CCONJ
hassl-859	269	10	ji	ji	PROPN
hassl-859	269	11	(	(	PUNCT
hassl-859	269	12	2017	2017	NUM
hassl-859	269	13	)	)	PUNCT
hassl-859	269	14	.	.	PUNCT
hassl-859	270	1	align	align	VERB
hassl-859	270	2	with	with	ADP
hassl-859	270	3	those	those	DET
hassl-859	270	4	prior	prior	ADJ
hassl-859	270	5	studies	study	NOUN
hassl-859	270	6	,	,	PUNCT
hassl-859	270	7	for	for	ADP
hassl-859	270	8	the	the	DET
hassl-859	270	9	first	first	ADJ
hassl-859	270	10	objective	objective	NOUN
hassl-859	270	11	in	in	ADP
hassl-859	270	12	this	this	DET
hassl-859	270	13	study	study	NOUN
hassl-859	270	14	,	,	PUNCT
hassl-859	270	15	the	the	DET
hassl-859	270	16	basu	basu	PROPN
hassl-859	270	17	model	model	NOUN
hassl-859	270	18	was	be	AUX
hassl-859	270	19	chosen	choose	VERB
hassl-859	270	20	to	to	PART
hassl-859	270	21	measure	measure	VERB
hassl-859	270	22	the	the	DET
hassl-859	270	23	degree	degree	NOUN
hassl-859	270	24	of	of	ADP
hassl-859	270	25	conservatism	conservatism	NOUN
hassl-859	270	26	which	which	PRON
hassl-859	270	27	arises	arise	VERB
hassl-859	270	28	from	from	ADP
hassl-859	270	29	management	management	NOUN
hassl-859	270	30	reporting	reporting	NOUN
hassl-859	270	31	and	and	CCONJ
hassl-859	270	32	the	the	DET
hassl-859	270	33	asymmetrical	asymmetrical	ADJ
hassl-859	270	34	reaction	reaction	NOUN
hassl-859	270	35	of	of	ADP
hassl-859	270	36	loss	loss	NOUN
hassl-859	270	37	recognition	recognition	NOUN
hassl-859	270	38	(	(	PUNCT
hassl-859	270	39	basu	basu	PROPN
hassl-859	270	40	,	,	PUNCT
hassl-859	270	41	1997	1997	NUM
hassl-859	270	42	)	)	PUNCT
hassl-859	270	43	.	.	PUNCT
hassl-859	271	1	niit	niit	PROPN
hassl-859	271	2	=	=	PUNCT
hassl-859	272	1	β0	β0	PROPN
hassl-859	273	1	+	+	NUM
hassl-859	273	2	β1drit	β1drit	PROPN
hassl-859	273	3	+	+	CCONJ
hassl-859	273	4	β2rit	β2rit	NUM
hassl-859	274	1	+	+	CCONJ
hassl-859	274	2	β3rit	β3rit	NUM
hassl-859	274	3	x	x	X
hassl-859	274	4	drit	drit	PROPN
hassl-859	274	5	+	+	CCONJ
hassl-859	274	6	εit	εit	PROPN
hassl-859	274	7	(	(	PUNCT
hassl-859	274	8	1	1	NUM
hassl-859	274	9	)	)	PUNCT
hassl-859	274	10	where	where	SCONJ
hassl-859	274	11	:	:	PUNCT
hassl-859	274	12			PRON
hassl-859	274	13	ni	ni	PROPN
hassl-859	274	14	represents	represent	VERB
hassl-859	274	15	earnings	earning	NOUN
hassl-859	274	16	yield	yield	NOUN
hassl-859	274	17	or	or	CCONJ
hassl-859	274	18	earnings	earning	NOUN
hassl-859	274	19	per	per	ADP
hassl-859	274	20	share	share	NOUN
hassl-859	274	21	divided	divide	VERB
hassl-859	274	22	by	by	ADP
hassl-859	274	23	share	share	NOUN
hassl-859	274	24	price	price	NOUN
hassl-859	274	25	,	,	PUNCT
hassl-859	274	26	both	both	DET
hassl-859	274	27	variables	variable	NOUN
hassl-859	274	28	measured	measure	VERB
hassl-859	274	29	at	at	ADP
hassl-859	274	30	the	the	DET
hassl-859	274	31	beginning	beginning	NOUN
hassl-859	274	32	of	of	ADP
hassl-859	274	33	the	the	DET
hassl-859	274	34	fiscal	fiscal	ADJ
hassl-859	274	35	year	year	NOUN
hassl-859	274	36	.	.	PUNCT
hassl-859	275	1			PROPN
hassl-859	275	2	β0	β0	PROPN
hassl-859	275	3	is	be	AUX
hassl-859	275	4	the	the	DET
hassl-859	275	5	coefficient	coefficient	NOUN
hassl-859	275	6	calculated	calculate	VERB
hassl-859	275	7	by	by	ADP
hassl-859	275	8	the	the	DET
hassl-859	275	9	regression	regression	NOUN
hassl-859	275	10	model	model	NOUN
hassl-859	275	11	.	.	PUNCT
hassl-859	276	1			PRON
hassl-859	276	2	β1	β1	PROPN
hassl-859	276	3	,	,	PUNCT
hassl-859	276	4	β2	β2	NOUN
hassl-859	276	5	and	and	CCONJ
hassl-859	276	6	β3	β3	NOUN
hassl-859	276	7	are	be	AUX
hassl-859	276	8	coefficients	coefficient	NOUN
hassl-859	276	9	of	of	ADP
hassl-859	276	10	variables	variable	NOUN
hassl-859	276	11	(	(	PUNCT
hassl-859	276	12	slope	slope	NOUN
hassl-859	276	13	)	)	PUNCT
hassl-859	276	14	.	.	PUNCT
hassl-859	277	1			PROPN
hassl-859	277	2	dr	dr	PROPN
hassl-859	277	3	represents	represent	VERB
hassl-859	277	4	a	a	DET
hassl-859	277	5	dummy	dummy	ADJ
hassl-859	277	6	variable	variable	NOUN
hassl-859	277	7	when	when	SCONJ
hassl-859	277	8	r>0	r>0	PROPN
hassl-859	277	9	is	be	AUX
hassl-859	277	10	0	0	NUM
hassl-859	277	11	and	and	CCONJ
hassl-859	277	12	is	be	AUX
hassl-859	277	13	1	1	NUM
hassl-859	277	14	when	when	SCONJ
hassl-859	277	15	r<0	r<0	NOUN
hassl-859	277	16	.	.	PUNCT
hassl-859	278	1	the	the	DET
hassl-859	278	2	dummy	dummy	ADJ
hassl-859	278	3	variable	variable	NOUN
hassl-859	278	4	has	have	VERB
hassl-859	278	5	a	a	DET
hassl-859	278	6	value	value	NOUN
hassl-859	278	7	of	of	ADP
hassl-859	278	8	0	0	NUM
hassl-859	278	9	when	when	SCONJ
hassl-859	278	10	r	r	NOUN
hassl-859	278	11	is	be	AUX
hassl-859	278	12	not	not	PART
hassl-859	278	13	aggregating	aggregate	VERB
hassl-859	278	14	future	future	ADJ
hassl-859	278	15	bad	bad	ADJ
hassl-859	278	16	news	news	NOUN
hassl-859	278	17	and	and	CCONJ
hassl-859	278	18	has	have	VERB
hassl-859	278	19	a	a	DET
hassl-859	278	20	value	value	NOUN
hassl-859	278	21	of	of	ADP
hassl-859	278	22	1	1	NUM
hassl-859	278	23	when	when	SCONJ
hassl-859	278	24	r	r	NOUN
hassl-859	278	25	is	be	AUX
hassl-859	278	26	aggregating	aggregate	VERB
hassl-859	278	27	future	future	ADJ
hassl-859	278	28	bad	bad	ADJ
hassl-859	278	29	news	news	NOUN
hassl-859	278	30	.	.	PUNCT
hassl-859	279	1	this	this	PRON
hassl-859	279	2	is	be	AUX
hassl-859	279	3	because	because	SCONJ
hassl-859	279	4	of	of	ADP
hassl-859	279	5	the	the	DET
hassl-859	279	6	assumptions	assumption	NOUN
hassl-859	279	7	of	of	ADP
hassl-859	279	8	r	r	NOUN
hassl-859	279	9	aggregating	aggregate	VERB
hassl-859	279	10	bad	bad	ADJ
hassl-859	279	11	news	news	NOUN
hassl-859	279	12	about	about	ADP
hassl-859	279	13	the	the	DET
hassl-859	279	14	future	future	NOUN
hassl-859	279	15	when	when	SCONJ
hassl-859	279	16	r	r	NOUN
hassl-859	279	17	is	be	AUX
hassl-859	279	18	negative	negative	ADJ
hassl-859	279	19	.	.	PUNCT
hassl-859	280	1	dummy	dummy	ADJ
hassl-859	280	2	variable	variable	NOUN
hassl-859	280	3	is	be	AUX
hassl-859	280	4	used	use	VERB
hassl-859	280	5	to	to	PART
hassl-859	280	6	capture	capture	VERB
hassl-859	280	7	the	the	DET
hassl-859	280	8	differential	differential	ADJ
hassl-859	280	9	impact	impact	NOUN
hassl-859	280	10	of	of	ADP
hassl-859	280	11	negative	negative	ADJ
hassl-859	280	12	return	return	NOUN
hassl-859	280	13	sample	sample	NOUN
hassl-859	280	14	and	and	CCONJ
hassl-859	280	15	an	an	DET
hassl-859	280	16	associated	associated	ADJ
hassl-859	280	17	interaction	interaction	NOUN
hassl-859	280	18	term	term	NOUN
hassl-859	280	19	(	(	PUNCT
hassl-859	280	20	vishnani	vishnani	NOUN
hassl-859	280	21	&	&	CCONJ
hassl-859	280	22	misra	misra	ADJ
hassl-859	280	23	,	,	PUNCT
hassl-859	280	24	2016	2016	NUM
hassl-859	280	25	)	)	PUNCT
hassl-859	280	26	.	.	PUNCT
hassl-859	281	1			NOUN
hassl-859	282	1	r	r	NOUN
hassl-859	282	2	represents	represent	VERB
hassl-859	282	3	the	the	DET
hassl-859	282	4	holding	hold	VERB
hassl-859	282	5	period	period	NOUN
hassl-859	282	6	returns	return	NOUN
hassl-859	282	7	of	of	ADP
hassl-859	282	8	shariah	shariah	PROPN
hassl-859	282	9	-	-	PUNCT
hassl-859	282	10	compliant	compliant	ADJ
hassl-859	282	11	companies	company	NOUN
hassl-859	282	12	including	include	VERB
hassl-859	282	13	dividends	dividend	NOUN
hassl-859	282	14	.	.	PUNCT
hassl-859	283	1	for	for	ADP
hassl-859	283	2	this	this	DET
hassl-859	283	3	study	study	NOUN
hassl-859	283	4	,	,	PUNCT
hassl-859	283	5	stock	stock	NOUN
hassl-859	283	6	return	return	NOUN
hassl-859	283	7	at	at	ADP
hassl-859	283	8	the	the	DET
hassl-859	283	9	beginning	beginning	NOUN
hassl-859	283	10	of	of	ADP
hassl-859	283	11	the	the	DET
hassl-859	283	12	fiscal	fiscal	ADJ
hassl-859	283	13	year	year	NOUN
hassl-859	283	14	is	be	AUX
hassl-859	283	15	used	use	VERB
hassl-859	283	16	.	.	PUNCT
hassl-859	284	1			PROPN
hassl-859	284	2	ε	ε	PROPN
hassl-859	284	3	represents	represent	VERB
hassl-859	284	4	a	a	DET
hassl-859	284	5	residual	residual	ADJ
hassl-859	284	6	error	error	NOUN
hassl-859	284	7	.	.	PUNCT
hassl-859	285	1	according	accord	VERB
hassl-859	285	2	to	to	ADP
hassl-859	285	3	khan	khan	PROPN
hassl-859	285	4	and	and	CCONJ
hassl-859	285	5	watts	watts	PROPN
hassl-859	285	6	(	(	PUNCT
hassl-859	285	7	2009	2009	NUM
hassl-859	285	8	)	)	PUNCT
hassl-859	285	9	c	c	NOUN
hassl-859	285	10	-	-	PUNCT
hassl-859	285	11	score	score	NOUN
hassl-859	285	12	reflects	reflect	VERB
hassl-859	285	13	the	the	DET
hassl-859	285	14	changes	change	NOUN
hassl-859	285	15	in	in	ADP
hassl-859	285	16	accounting	account	VERB
hassl-859	285	17	conservatism	conservatism	NOUN
hassl-859	285	18	between	between	ADP
hassl-859	285	19	companies	company	NOUN
hassl-859	285	20	(	(	PUNCT
hassl-859	285	21	affes	affe	NOUN
hassl-859	285	22	&	&	CCONJ
hassl-859	285	23	sardouk	sardouk	PROPN
hassl-859	285	24	,	,	PUNCT
hassl-859	285	25	2016	2016	NUM
hassl-859	285	26	)	)	PUNCT
hassl-859	285	27	.	.	PUNCT
hassl-859	286	1	this	this	DET
hassl-859	286	2	firm	firm	ADJ
hassl-859	286	3	-	-	PUNCT
hassl-859	286	4	year	year	NOUN
hassl-859	286	5	conservatism	conservatism	NOUN
hassl-859	286	6	score	score	NOUN
hassl-859	286	7	,	,	PUNCT
hassl-859	286	8	c	c	NOUN
hassl-859	286	9	-	-	PUNCT
hassl-859	286	10	score	score	NOUN
hassl-859	286	11	,	,	PUNCT
hassl-859	286	12	was	be	AUX
hassl-859	286	13	used	use	VERB
hassl-859	286	14	to	to	PART
hassl-859	286	15	study	study	VERB
hassl-859	286	16	the	the	DET
hassl-859	286	17	empirical	empirical	ADJ
hassl-859	286	18	properties	property	NOUN
hassl-859	286	19	of	of	ADP
hassl-859	286	20	conservatism	conservatism	NOUN
hassl-859	286	21	by	by	ADP
hassl-859	286	22	running	run	VERB
hassl-859	286	23	the	the	DET
hassl-859	286	24	annual	annual	ADJ
hassl-859	286	25	cross	cross	NOUN
hassl-859	286	26	sectional	sectional	PROPN
hassl-859	286	27	data	datum	NOUN
hassl-859	286	28	of	of	ADP
hassl-859	286	29	basu	basu	PROPN
hassl-859	286	30	model	model	NOUN
hassl-859	286	31	and	and	CCONJ
hassl-859	286	32	extending	extend	VERB
hassl-859	286	33	the	the	DET
hassl-859	286	34	estimated	estimated	ADJ
hassl-859	286	35	regression	regression	NOUN
hassl-859	286	36	with	with	ADP
hassl-859	286	37	firm	firm	ADJ
hassl-859	286	38	-	-	PUNCT
hassl-859	286	39	specific	specific	ADJ
hassl-859	286	40	characteristics	characteristic	NOUN
hassl-859	286	41	(	(	PUNCT
hassl-859	286	42	vishnani	vishnani	NOUN
hassl-859	286	43	&	&	CCONJ
hassl-859	286	44	misra	misra	ADJ
hassl-859	286	45	,	,	PUNCT
hassl-859	286	46	2016	2016	NUM
hassl-859	286	47	)	)	PUNCT
hassl-859	286	48	.	.	PUNCT
hassl-859	287	1	khan	khan	PROPN
hassl-859	287	2	and	and	CCONJ
hassl-859	287	3	watts	watts	PROPN
hassl-859	287	4	(	(	PUNCT
hassl-859	287	5	2009	2009	NUM
hassl-859	287	6	)	)	PUNCT
hassl-859	287	7	specify	specify	VERB
hassl-859	287	8	the	the	DET
hassl-859	287	9	asymmetric	asymmetric	ADJ
hassl-859	287	10	timeliness	timeliness	NOUN
hassl-859	287	11	of	of	ADP
hassl-859	287	12	bad	bad	ADJ
hassl-859	287	13	news	news	NOUN
hassl-859	287	14	through	through	ADP
hassl-859	287	15	c	c	NOUN
hassl-859	287	16	-	-	PUNCT
hassl-859	287	17	score	score	NOUN
hassl-859	287	18	and	and	CCONJ
hassl-859	287	19	linear	linear	ADJ
hassl-859	287	20	functions	function	NOUN
hassl-859	287	21	of	of	ADP
hassl-859	287	22	firm	firm	ADJ
hassl-859	287	23	-	-	PUNCT
hassl-859	287	24	specific	specific	ADJ
hassl-859	287	25	characteristics	characteristic	NOUN
hassl-859	287	26	which	which	PRON
hassl-859	287	27	include	include	VERB
hassl-859	287	28	the	the	DET
hassl-859	287	29	firm	firm	NOUN
hassl-859	287	30	’s	’s	PART
hassl-859	287	31	size	size	NOUN
hassl-859	287	32	,	,	PUNCT
hassl-859	287	33	market	market	NOUN
hassl-859	287	34	-	-	PUNCT
hassl-859	287	35	to	to	ADP
hassl-859	287	36	-	-	PUNCT
hassl-859	287	37	book	book	NOUN
hassl-859	287	38	,	,	PUNCT
hassl-859	287	39	and	and	CCONJ
hassl-859	287	40	leverage	leverage	NOUN
hassl-859	287	41	,	,	PUNCT
hassl-859	287	42	which	which	PRON
hassl-859	287	43	is	be	AUX
hassl-859	287	44	as	as	SCONJ
hassl-859	287	45	follows	follow	VERB
hassl-859	287	46	:	:	PUNCT
hassl-859	287	47	c	c	X
hassl-859	287	48	-	-	PUNCT
hassl-859	287	49	score	score	NOUN
hassl-859	287	50	=	=	PUNCT
hassl-859	287	51	b3it	b3it	PUNCT
hassl-859	288	1	=	=	SYM
hassl-859	288	2	λ	λ	X
hassl-859	288	3	1	1	NUM
hassl-859	288	4	+	+	NUM
hassl-859	288	5	λ	λ	SYM
hassl-859	288	6	2	2	NUM
hassl-859	288	7	size	size	NOUN
hassl-859	288	8	it	it	PRON
hassl-859	289	1	+	+	CCONJ
hassl-859	289	2	λ	λ	X
hassl-859	289	3	3	3	NUM
hassl-859	289	4	mtb	mtb	NOUN
hassl-859	289	5	it	it	PRON
hassl-859	290	1	+	+	PUNCT
hassl-859	290	2	λ	λ	X
hassl-859	290	3	4	4	NUM
hassl-859	290	4	lev	lev	NOUN
hassl-859	290	5	it	it	PRON
hassl-859	290	6	(	(	PUNCT
hassl-859	290	7	2	2	NUM
hassl-859	290	8	)	)	PUNCT
hassl-859	290	9	where	where	SCONJ
hassl-859	290	10	,	,	PUNCT
hassl-859	290	11	λ	λ	PROPN
hassl-859	290	12	1	1	NUM
hassl-859	290	13	λ	λ	SYM
hassl-859	290	14	2	2	NUM
hassl-859	290	15	λ	λ	SYM
hassl-859	290	16	3	3	NUM
hassl-859	290	17	λ	λ	SYM
hassl-859	290	18	4	4	NUM
hassl-859	290	19	are	be	AUX
hassl-859	290	20	estimated	estimate	VERB
hassl-859	290	21	from	from	ADP
hassl-859	290	22	annual	annual	ADJ
hassl-859	290	23	cross	cross	ADJ
hassl-859	290	24	-	-	ADJ
hassl-859	290	25	sectional	sectional	ADJ
hassl-859	290	26	regression	regression	NOUN
hassl-859	290	27	.	.	PUNCT
hassl-859	291	1	as	as	SCONJ
hassl-859	291	2	c	c	NOUN
hassl-859	291	3	-	-	PUNCT
hassl-859	291	4	score	score	NOUN
hassl-859	291	5	is	be	AUX
hassl-859	291	6	derived	derive	VERB
hassl-859	291	7	from	from	ADP
hassl-859	291	8	the	the	DET
hassl-859	291	9	above	above	ADJ
hassl-859	291	10	equation	equation	NOUN
hassl-859	291	11	,	,	PUNCT
hassl-859	291	12	the	the	DET
hassl-859	291	13	model	model	NOUN
hassl-859	291	14	of	of	ADP
hassl-859	291	15	annual	annual	ADJ
hassl-859	291	16	cross	cross	ADJ
hassl-859	291	17	-	-	ADJ
hassl-859	291	18	sectional	sectional	ADJ
hassl-859	291	19	regression	regression	NOUN
hassl-859	291	20	,	,	PUNCT
hassl-859	291	21	designed	design	VERB
hassl-859	291	22	to	to	PART
hassl-859	291	23	estimate	estimate	VERB
hassl-859	291	24	c	c	NOUN
hassl-859	291	25	-	-	PUNCT
hassl-859	291	26	score	score	NOUN
hassl-859	291	27	is	be	AUX
hassl-859	291	28	given	give	VERB
hassl-859	291	29	as	as	ADP
hassl-859	291	30	:	:	PUNCT
hassl-859	291	31	humanities	humanity	NOUN
hassl-859	291	32	and	and	CCONJ
hassl-859	291	33	social	social	ADJ
hassl-859	291	34	sciences	science	NOUN
hassl-859	291	35	letters	letter	NOUN
hassl-859	291	36	,	,	PUNCT
hassl-859	291	37	2020	2020	NUM
hassl-859	291	38	,	,	PUNCT
hassl-859	291	39	8(3	8(3	NUM
hassl-859	291	40	):	):	PUNCT
hassl-859	291	41	280	280	NUM
hassl-859	291	42	-	-	SYM
hassl-859	291	43	297	297	NUM
hassl-859	291	44	290	290	NUM
hassl-859	291	45	©	©	PROPN
hassl-859	291	46	2020	2020	NUM
hassl-859	291	47	conscientia	conscientia	PROPN
hassl-859	291	48	beam	beam	PROPN
hassl-859	291	49	.	.	PUNCT
hassl-859	292	1	all	all	DET
hassl-859	292	2	rights	right	NOUN
hassl-859	292	3	reserved	reserve	VERB
hassl-859	292	4	.	.	PUNCT
hassl-859	293	1	niit	niit	PROPN
hassl-859	293	2	=	=	PUNCT
hassl-859	294	1	β0	β0	PROPN
hassl-859	295	1	+	+	NUM
hassl-859	295	2	β1drit	β1drit	PROPN
hassl-859	295	3	+	+	X
hassl-859	295	4	β2rit	β2rit	PROPN
hassl-859	295	5	(	(	PUNCT
hassl-859	295	6	μ	μ	NOUN
hassl-859	295	7	1	1	NUM
hassl-859	295	8	+	+	NUM
hassl-859	295	9	μ	μ	NUM
hassl-859	295	10	2	2	NUM
hassl-859	295	11	size	size	NOUN
hassl-859	296	1	it	it	PRON
hassl-859	296	2	+	+	CCONJ
hassl-859	296	3	μ	μ	NOUN
hassl-859	296	4	3	3	NUM
hassl-859	296	5	mtb	mtb	NOUN
hassl-859	296	6	it	it	PRON
hassl-859	297	1	+	+	CCONJ
hassl-859	297	2	μ	μ	NOUN
hassl-859	297	3	4	4	NUM
hassl-859	297	4	lev	lev	NOUN
hassl-859	297	5	it	it	PRON
hassl-859	297	6	)	)	PUNCT
hassl-859	298	1	+	+	CCONJ
hassl-859	298	2	rit	rit	NOUN
hassl-859	298	3	x	x	X
hassl-859	298	4	drit	drit	PROPN
hassl-859	298	5	(	(	PUNCT
hassl-859	298	6	λ	λ	PROPN
hassl-859	298	7	1	1	NUM
hassl-859	298	8	+	+	NUM
hassl-859	298	9	λ	λ	SYM
hassl-859	298	10	2	2	NUM
hassl-859	298	11	size	size	NOUN
hassl-859	298	12	it	it	PRON
hassl-859	298	13	+	+	CCONJ
hassl-859	298	14	λ	λ	X
hassl-859	298	15	3	3	NUM
hassl-859	298	16	mtb	mtb	NOUN
hassl-859	298	17	it	it	PRON
hassl-859	299	1	+	+	PUNCT
hassl-859	299	2	λ	λ	PROPN
hassl-859	299	3	4	4	NUM
hassl-859	299	4	lev	lev	NOUN
hassl-859	299	5	it	it	PRON
hassl-859	299	6	)	)	PUNCT
hassl-859	300	1	+	+	CCONJ
hassl-859	300	2	(	(	PUNCT
hassl-859	300	3	δ	δ	NOUN
hassl-859	300	4	1	1	NUM
hassl-859	300	5	size	size	NOUN
hassl-859	300	6	it	it	PRON
hassl-859	300	7	+	+	CCONJ
hassl-859	300	8	δ	δ	PROPN
hassl-859	300	9	2	2	NUM
hassl-859	300	10	mtb	mtb	NOUN
hassl-859	300	11	it	it	PRON
hassl-859	301	1	+	+	CCONJ
hassl-859	301	2	δ	δ	PROPN
hassl-859	301	3	3	3	NUM
hassl-859	301	4	lev	lev	NOUN
hassl-859	301	5	it	it	PRON
hassl-859	301	6	+	+	CCONJ
hassl-859	301	7	δ	δ	PROPN
hassl-859	301	8	4	4	NUM
hassl-859	301	9	dr	dr	PROPN
hassl-859	301	10	it	it	PRON
hassl-859	301	11	size	size	VERB
hassl-859	301	12	it	it	PRON
hassl-859	301	13	+	+	CCONJ
hassl-859	301	14	δ	δ	PROPN
hassl-859	301	15	5	5	NUM
hassl-859	301	16	dr	dr	PROPN
hassl-859	301	17	it	it	PRON
hassl-859	301	18	mtb	mtb	VERB
hassl-859	301	19	it	it	PRON
hassl-859	302	1	+	+	CCONJ
hassl-859	302	2	δ	δ	PROPN
hassl-859	302	3	6	6	NUM
hassl-859	302	4	dr	dr	PROPN
hassl-859	302	5	it	it	PRON
hassl-859	302	6	lev	lev	VERB
hassl-859	302	7	it	it	PRON
hassl-859	302	8	)	)	PUNCT
hassl-859	303	1	+	+	CCONJ
hassl-859	303	2	εit	εit	VERB
hassl-859	303	3	(	(	PUNCT
hassl-859	303	4	3	3	NUM
hassl-859	303	5	)	)	PUNCT
hassl-859	303	6	return	return	NOUN
hassl-859	303	7	on	on	ADP
hassl-859	303	8	assets	asset	NOUN
hassl-859	303	9	(	(	PUNCT
hassl-859	303	10	roa	roa	NOUN
hassl-859	303	11	)	)	PUNCT
hassl-859	303	12	was	be	AUX
hassl-859	303	13	used	use	VERB
hassl-859	303	14	as	as	ADP
hassl-859	303	15	a	a	DET
hassl-859	303	16	measurement	measurement	NOUN
hassl-859	303	17	of	of	ADP
hassl-859	303	18	financial	financial	ADJ
hassl-859	303	19	performance	performance	NOUN
hassl-859	303	20	that	that	PRON
hassl-859	303	21	serves	serve	VERB
hassl-859	303	22	as	as	ADP
hassl-859	303	23	dependent	dependent	ADJ
hassl-859	303	24	variable	variable	NOUN
hassl-859	303	25	in	in	ADP
hassl-859	303	26	finding	find	VERB
hassl-859	303	27	the	the	DET
hassl-859	303	28	relation	relation	NOUN
hassl-859	303	29	to	to	ADP
hassl-859	303	30	accounting	accounting	NOUN
hassl-859	303	31	conservatism	conservatism	NOUN
hassl-859	303	32	(	(	PUNCT
hassl-859	303	33	aminu	aminu	PROPN
hassl-859	303	34	&	&	CCONJ
hassl-859	303	35	hassan	hassan	PROPN
hassl-859	303	36	,	,	PUNCT
hassl-859	303	37	2018	2018	NUM
hassl-859	303	38	)	)	PUNCT
hassl-859	303	39	.	.	PUNCT
hassl-859	304	1	according	accord	VERB
hassl-859	304	2	to	to	ADP
hassl-859	304	3	pwc	pwc	PROPN
hassl-859	304	4	(	(	PUNCT
hassl-859	304	5	2011	2011	NUM
hassl-859	304	6	)	)	PUNCT
hassl-859	304	7	roa	roa	NOUN
hassl-859	304	8	is	be	AUX
hassl-859	304	9	calculated	calculate	VERB
hassl-859	304	10	with	with	ADP
hassl-859	304	11	net	net	ADJ
hassl-859	304	12	income	income	NOUN
hassl-859	304	13	over	over	ADP
hassl-859	304	14	average	average	ADJ
hassl-859	304	15	total	total	ADJ
hassl-859	304	16	assets	asset	NOUN
hassl-859	304	17	and	and	CCONJ
hassl-859	304	18	it	it	PRON
hassl-859	304	19	measures	measure	VERB
hassl-859	304	20	the	the	DET
hassl-859	304	21	firm	firm	NOUN
hassl-859	304	22	’s	’s	PART
hassl-859	304	23	efficiency	efficiency	NOUN
hassl-859	304	24	in	in	ADP
hassl-859	304	25	producing	produce	VERB
hassl-859	304	26	gains	gain	NOUN
hassl-859	304	27	from	from	ADP
hassl-859	304	28	the	the	DET
hassl-859	304	29	assets	asset	NOUN
hassl-859	304	30	and	and	CCONJ
hassl-859	304	31	is	be	AUX
hassl-859	304	32	calculated	calculate	VERB
hassl-859	304	33	by	by	ADP
hassl-859	304	34	dividing	divide	VERB
hassl-859	304	35	net	net	ADJ
hassl-859	304	36	income	income	NOUN
hassl-859	304	37	with	with	ADP
hassl-859	304	38	average	average	ADJ
hassl-859	304	39	total	total	ADJ
hassl-859	304	40	assets	asset	NOUN
hassl-859	304	41	.	.	PUNCT
hassl-859	305	1	the	the	DET
hassl-859	305	2	model	model	NOUN
hassl-859	305	3	for	for	ADP
hassl-859	305	4	the	the	DET
hassl-859	305	5	multiple	multiple	ADJ
hassl-859	305	6	regression	regression	NOUN
hassl-859	305	7	analysis	analysis	NOUN
hassl-859	305	8	is	be	AUX
hassl-859	305	9	as	as	SCONJ
hassl-859	305	10	follows	follow	VERB
hassl-859	305	11	:	:	PUNCT
hassl-859	305	12	roa	roa	PROPN
hassl-859	305	13	=	=	PROPN
hassl-859	305	14	α	α	PROPN
hassl-859	306	1	+	+	X
hassl-859	306	2	β1	β1	PROPN
hassl-859	306	3	c	c	NOUN
hassl-859	306	4	-	-	NOUN
hassl-859	306	5	scoreit	scoreit	ADJ
hassl-859	306	6	+	+	CCONJ
hassl-859	306	7	β2	β2	ADJ
hassl-859	306	8	sizeit	sizeit	NOUN
hassl-859	306	9	+	+	CCONJ
hassl-859	306	10	β3	β3	ADJ
hassl-859	306	11	mtbit	mtbit	NOUN
hassl-859	306	12	+	+	CCONJ
hassl-859	306	13	β4	β4	PROPN
hassl-859	306	14	levit	levit	PROPN
hassl-859	306	15	+	+	CCONJ
hassl-859	306	16	εit	εit	NOUN
hassl-859	306	17	table	table	NOUN
hassl-859	306	18	2	2	NUM
hassl-859	306	19	is	be	AUX
hassl-859	306	20	the	the	DET
hassl-859	306	21	summarized	summarize	VERB
hassl-859	306	22	table	table	NOUN
hassl-859	306	23	of	of	ADP
hassl-859	306	24	variables	variable	NOUN
hassl-859	306	25	measurement	measurement	NOUN
hassl-859	306	26	above	above	ADV
hassl-859	306	27	.	.	PUNCT
hassl-859	307	1	4	4	X
hassl-859	307	2	.	.	X
hassl-859	307	3	findings	finding	VERB
hassl-859	307	4	4.1	4.1	NUM
hassl-859	307	5	.	.	PUNCT
hassl-859	308	1	descriptive	descriptive	ADJ
hassl-859	308	2	analysis	analysis	NOUN
hassl-859	308	3	from	from	ADP
hassl-859	308	4	the	the	DET
hassl-859	308	5	data	datum	NOUN
hassl-859	308	6	analysis	analysis	NOUN
hassl-859	308	7	,	,	PUNCT
hassl-859	308	8	all	all	DET
hassl-859	308	9	the	the	DET
hassl-859	308	10	variables	variable	NOUN
hassl-859	308	11	appeared	appear	VERB
hassl-859	308	12	to	to	PART
hassl-859	308	13	be	be	AUX
hassl-859	308	14	normally	normally	ADV
hassl-859	308	15	distributed	distribute	VERB
hassl-859	308	16	.	.	PUNCT
hassl-859	309	1	based	base	VERB
hassl-859	309	2	on	on	ADP
hassl-859	309	3	the	the	DET
hassl-859	309	4	result	result	NOUN
hassl-859	309	5	,	,	PUNCT
hassl-859	309	6	for	for	ADP
hassl-859	309	7	the	the	DET
hassl-859	309	8	basu	basu	PROPN
hassl-859	309	9	(	(	PUNCT
hassl-859	309	10	1997	1997	NUM
hassl-859	309	11	)	)	PUNCT
hassl-859	309	12	model	model	NOUN
hassl-859	309	13	,	,	PUNCT
hassl-859	309	14	earnings	earning	NOUN
hassl-859	309	15	yield	yield	NOUN
hassl-859	309	16	represented	represent	VERB
hassl-859	309	17	by	by	ADP
hassl-859	309	18	ni	ni	PROPN
hassl-859	309	19	had	have	VERB
hassl-859	309	20	an	an	DET
hassl-859	309	21	average	average	ADJ
hassl-859	309	22	value	value	NOUN
hassl-859	309	23	of	of	ADP
hassl-859	309	24	.4615	.4615	PROPN
hassl-859	309	25	with	with	ADP
hassl-859	309	26	a	a	DET
hassl-859	309	27	standard	standard	ADJ
hassl-859	309	28	deviation	deviation	NOUN
hassl-859	309	29	of	of	ADP
hassl-859	309	30	.58470	.58470	NOUN
hassl-859	309	31	,	,	PUNCT
hassl-859	309	32	a	a	DET
hassl-859	309	33	minimum	minimum	ADJ
hassl-859	309	34	value	value	NOUN
hassl-859	309	35	of	of	ADP
hassl-859	309	36	-1.42	-1.42	NUM
hassl-859	309	37	and	and	CCONJ
hassl-859	309	38	2.75	2.75	NUM
hassl-859	309	39	as	as	ADP
hassl-859	309	40	the	the	DET
hassl-859	309	41	maximum	maximum	ADJ
hassl-859	309	42	value	value	NOUN
hassl-859	309	43	.	.	PUNCT
hassl-859	310	1	table	table	NOUN
hassl-859	310	2	3	3	NUM
hassl-859	310	3	shows	show	VERB
hassl-859	310	4	that	that	SCONJ
hassl-859	310	5	the	the	DET
hassl-859	310	6	average	average	ADJ
hassl-859	310	7	value	value	NOUN
hassl-859	310	8	for	for	ADP
hassl-859	310	9	roa	roa	PROPN
hassl-859	310	10	was	be	AUX
hassl-859	310	11	9.3162	9.3162	NUM
hassl-859	310	12	and	and	CCONJ
hassl-859	310	13	the	the	DET
hassl-859	310	14	standard	standard	ADJ
hassl-859	310	15	deviation	deviation	NOUN
hassl-859	310	16	was	be	AUX
hassl-859	310	17	6.10326	6.10326	NUM
hassl-859	310	18	.	.	PUNCT
hassl-859	311	1	this	this	DET
hassl-859	311	2	result	result	NOUN
hassl-859	311	3	showed	show	VERB
hassl-859	311	4	that	that	SCONJ
hassl-859	311	5	the	the	DET
hassl-859	311	6	mean	mean	NOUN
hassl-859	311	7	is	be	AUX
hassl-859	311	8	greater	great	ADJ
hassl-859	311	9	than	than	ADP
hassl-859	311	10	the	the	DET
hassl-859	311	11	standard	standard	ADJ
hassl-859	311	12	deviation	deviation	NOUN
hassl-859	311	13	,	,	PUNCT
hassl-859	311	14	hence	hence	ADV
hassl-859	311	15	this	this	PRON
hassl-859	311	16	was	be	AUX
hassl-859	311	17	an	an	DET
hassl-859	311	18	indication	indication	NOUN
hassl-859	311	19	for	for	ADP
hassl-859	311	20	normal	normal	ADJ
hassl-859	311	21	data	datum	NOUN
hassl-859	311	22	distribution	distribution	NOUN
hassl-859	311	23	and	and	CCONJ
hassl-859	311	24	it	it	PRON
hassl-859	311	25	was	be	AUX
hassl-859	311	26	fit	fit	ADJ
hassl-859	311	27	to	to	PART
hassl-859	311	28	produce	produce	VERB
hassl-859	311	29	a	a	DET
hassl-859	311	30	reliable	reliable	ADJ
hassl-859	311	31	result	result	NOUN
hassl-859	311	32	.	.	PUNCT
hassl-859	312	1	table-2	table-2	X
hassl-859	312	2	.	.	PUNCT
hassl-859	312	3	summary	summary	NOUN
hassl-859	312	4	of	of	ADP
hassl-859	312	5	study	study	NOUN
hassl-859	312	6	variables	variable	NOUN
hassl-859	312	7	and	and	CCONJ
hassl-859	312	8	measurement	measurement	NOUN
hassl-859	312	9	.	.	PUNCT
hassl-859	313	1	variable	variable	ADJ
hassl-859	313	2	measurement	measurement	NOUN
hassl-859	313	3	prevailing	prevail	VERB
hassl-859	313	4	literature	literature	PROPN
hassl-859	313	5	dependent	dependent	ADJ
hassl-859	313	6	variable	variable	ADJ
hassl-859	313	7	financial	financial	ADJ
hassl-859	313	8	performance	performance	NOUN
hassl-859	313	9	return	return	NOUN
hassl-859	313	10	on	on	ADP
hassl-859	313	11	assets	asset	NOUN
hassl-859	313	12	(	(	PUNCT
hassl-859	313	13	roa	roa	NOUN
hassl-859	313	14	)	)	PUNCT
hassl-859	313	15	net	net	ADJ
hassl-859	313	16	income	income	NOUN
hassl-859	313	17	/	/	SYM
hassl-859	313	18	average	average	ADJ
hassl-859	313	19	total	total	ADJ
hassl-859	313	20	assets	asset	NOUN
hassl-859	313	21	aminu	aminu	PROPN
hassl-859	313	22	and	and	CCONJ
hassl-859	313	23	hassan	hassan	PROPN
hassl-859	313	24	(	(	PUNCT
hassl-859	313	25	2017	2017	NUM
hassl-859	313	26	)	)	PUNCT
hassl-859	313	27	independent	independent	ADJ
hassl-859	313	28	variable	variable	ADJ
hassl-859	313	29	accounting	accounting	NOUN
hassl-859	313	30	conservatism	conservatism	NOUN
hassl-859	313	31	1	1	NUM
hassl-859	313	32	.	.	PUNCT
hassl-859	314	1	niit	niit	PROPN
hassl-859	314	2	=	=	PUNCT
hassl-859	315	1	β0	β0	PROPN
hassl-859	316	1	+	+	NUM
hassl-859	316	2	β1drit	β1drit	PROPN
hassl-859	316	3	+	+	CCONJ
hassl-859	316	4	β2rit	β2rit	NUM
hassl-859	317	1	+	+	CCONJ
hassl-859	317	2	β3rit	β3rit	NUM
hassl-859	317	3	x	x	X
hassl-859	317	4	drit	drit	PROPN
hassl-859	317	5	+	+	CCONJ
hassl-859	317	6	εit	εit	PROPN
hassl-859	317	7	(	(	PUNCT
hassl-859	317	8	basu	basu	PROPN
hassl-859	317	9	,	,	PUNCT
hassl-859	317	10	1997	1997	NUM
hassl-859	317	11	)	)	PUNCT
hassl-859	317	12	this	this	DET
hassl-859	317	13	model	model	NOUN
hassl-859	317	14	is	be	AUX
hassl-859	317	15	used	use	VERB
hassl-859	317	16	to	to	PART
hassl-859	317	17	answer	answer	VERB
hassl-859	317	18	hypothesis	hypothesis	NOUN
hassl-859	317	19	1	1	NUM
hassl-859	317	20	,	,	PUNCT
hassl-859	317	21	the	the	DET
hassl-859	317	22	overall	overall	ADJ
hassl-859	317	23	measurement	measurement	NOUN
hassl-859	317	24	of	of	ADP
hassl-859	317	25	conservatism	conservatism	NOUN
hassl-859	317	26	,	,	PUNCT
hassl-859	317	27	consistent	consistent	ADJ
hassl-859	317	28	with	with	ADP
hassl-859	317	29	most	most	ADJ
hassl-859	317	30	other	other	ADJ
hassl-859	317	31	studies	study	NOUN
hassl-859	317	32	.	.	PUNCT
hassl-859	318	1	aminu	aminu	PROPN
hassl-859	318	2	and	and	CCONJ
hassl-859	318	3	hassan	hassan	PROPN
hassl-859	318	4	(	(	PUNCT
hassl-859	318	5	2017	2017	NUM
hassl-859	318	6	)	)	PUNCT
hassl-859	318	7	2	2	NUM
hassl-859	318	8	.	.	X
hassl-859	318	9	c_score	c_score	ADJ
hassl-859	319	1	=	=	SYM
hassl-859	319	2	λ	λ	NOUN
hassl-859	319	3	1	1	NUM
hassl-859	319	4	+	+	NUM
hassl-859	319	5	λ	λ	PROPN
hassl-859	319	6	2	2	NUM
hassl-859	319	7	size	size	NOUN
hassl-859	319	8	i	i	PRON
hassl-859	320	1	+	+	NOUN
hassl-859	320	2	λ	λ	X
hassl-859	320	3	3	3	NUM
hassl-859	320	4	m	m	NOUN
hassl-859	320	5	/	/	SYM
hassl-859	321	1	b	b	NOUN
hassl-859	322	1	i	i	PRON
hassl-859	322	2	+	+	NOUN
hassl-859	322	3	λ	λ	PROPN
hassl-859	322	4	4	4	NUM
hassl-859	322	5	lev	lev	NOUN
hassl-859	322	6	affes	affe	NOUN
hassl-859	322	7	and	and	CCONJ
hassl-859	322	8	sardouk	sardouk	NOUN
hassl-859	322	9	(	(	PUNCT
hassl-859	322	10	2016	2016	NUM
hassl-859	322	11	)	)	PUNCT
hassl-859	322	12	;	;	PUNCT
hassl-859	322	13	khan	khan	PROPN
hassl-859	322	14	and	and	CCONJ
hassl-859	322	15	watts	watts	PROPN
hassl-859	322	16	(	(	PUNCT
hassl-859	322	17	2009	2009	NUM
hassl-859	322	18	)	)	PUNCT
hassl-859	322	19	control	control	NOUN
hassl-859	322	20	variables	variable	NOUN
hassl-859	322	21	firm	firm	ADJ
hassl-859	322	22	size	size	NOUN
hassl-859	322	23	size	size	NOUN
hassl-859	322	24	=	=	SYM
hassl-859	322	25	log	log	VERB
hassl-859	322	26	total	total	ADJ
hassl-859	322	27	assets	asset	NOUN
hassl-859	322	28	aminu	aminu	PROPN
hassl-859	322	29	and	and	CCONJ
hassl-859	322	30	hassan	hassan	PROPN
hassl-859	322	31	(	(	PUNCT
hassl-859	322	32	2017	2017	NUM
hassl-859	322	33	)	)	PUNCT
hassl-859	322	34	;	;	PUNCT
hassl-859	322	35	sana'a	sana'a	PRON
hassl-859	322	36	(	(	PUNCT
hassl-859	322	37	2016	2016	NUM
hassl-859	322	38	)	)	PUNCT
hassl-859	322	39	market	market	NOUN
hassl-859	322	40	-	-	PUNCT
hassl-859	322	41	to	to	ADP
hassl-859	322	42	-	-	PUNCT
hassl-859	322	43	book	book	NOUN
hassl-859	322	44	ratio	ratio	NOUN
hassl-859	322	45	mtb	mtb	NOUN
hassl-859	322	46	=	=	SYM
hassl-859	322	47	market	market	NOUN
hassl-859	322	48	capitalization/	capitalization/	NUM
hassl-859	322	49	total	total	NOUN
hassl-859	322	50	book	book	NOUN
hassl-859	322	51	value	value	NOUN
hassl-859	322	52	mohammed	mohammed	PROPN
hassl-859	322	53	et	et	PROPN
hassl-859	322	54	al	al	PROPN
hassl-859	322	55	.	.	PROPN
hassl-859	323	1	(	(	PUNCT
hassl-859	323	2	2017	2017	NUM
hassl-859	323	3	)	)	PUNCT
hassl-859	323	4	leverage	leverage	NOUN
hassl-859	323	5	debt	debt	NOUN
hassl-859	323	6	to	to	ADP
hassl-859	323	7	ratio	ratio	NOUN
hassl-859	323	8	mohammed	mohammed	PROPN
hassl-859	323	9	et	et	PROPN
hassl-859	323	10	al	al	PROPN
hassl-859	323	11	.	.	PROPN
hassl-859	324	1	(	(	PUNCT
hassl-859	324	2	2017	2017	NUM
hassl-859	324	3	)	)	PUNCT
hassl-859	324	4	table-3	table-3	NUM
hassl-859	324	5	.	.	PUNCT
hassl-859	325	1	descriptive	descriptive	ADJ
hassl-859	325	2	statistics	statistic	NOUN
hassl-859	325	3	.	.	PUNCT
hassl-859	326	1	variable	variable	PROPN
hassl-859	326	2	min	min	PROPN
hassl-859	326	3	.	.	PROPN
hassl-859	326	4	max	max	PROPN
hassl-859	326	5	.	.	PUNCT
hassl-859	327	1	mean	mean	VERB
hassl-859	327	2	std	std	PROPN
hassl-859	327	3	.	.	PROPN
hassl-859	327	4	dev	dev	PROPN
hassl-859	327	5	.	.	PUNCT
hassl-859	328	1	ni	ni	PROPN
hassl-859	328	2	-1.42	-1.42	NUM
hassl-859	328	3	2.75	2.75	NUM
hassl-859	328	4	.4615	.4615	PROPN
hassl-859	328	5	.58470	.58470	PROPN
hassl-859	328	6	roa	roa	PROPN
hassl-859	328	7	-8.58	-8.58	NOUN
hassl-859	328	8	29.41	29.41	NUM
hassl-859	328	9	9.3162	9.3162	NUM
hassl-859	328	10	6.10326	6.10326	NUM
hassl-859	328	11	roe	roe	NOUN
hassl-859	328	12	-29.34	-29.34	PROPN
hassl-859	328	13	45.18	45.18	NUM
hassl-859	328	14	13.2983	13.2983	NUM
hassl-859	328	15	8.72484	8.72484	NUM
hassl-859	328	16	cscore	cscore	NOUN
hassl-859	328	17	-2.18	-2.18	NUM
hassl-859	328	18	.45	.45	NUM
hassl-859	328	19	-.4224	-.4224	PUNCT
hassl-859	328	20	.36261	.36261	PROPN
hassl-859	328	21	size	size	NOUN
hassl-859	328	22	11.71	11.71	NUM
hassl-859	328	23	18.07	18.07	NUM
hassl-859	328	24	15.6374	15.6374	NUM
hassl-859	328	25	1.31638	1.31638	NUM
hassl-859	328	26	mtb	mtb	NOUN
hassl-859	328	27	-.46	-.46	NUM
hassl-859	328	28	1.46	1.46	NUM
hassl-859	328	29	.3251	.3251	PROPN
hassl-859	328	30	.35019	.35019	PROPN
hassl-859	329	1	lev	lev	PROPN
hassl-859	329	2	-.36	-.36	PROPN
hassl-859	329	3	.48	.48	NUM
hassl-859	329	4	.0393	.0393	NUM
hassl-859	329	5	.20616	.20616	PROPN
hassl-859	329	6	notes	note	VERB
hassl-859	329	7	:	:	PUNCT
hassl-859	329	8	ni	ni	PROPN
hassl-859	329	9	is	be	AUX
hassl-859	329	10	earnings	earning	NOUN
hassl-859	329	11	yield	yield	NOUN
hassl-859	329	12	that	that	PRON
hassl-859	329	13	is	be	AUX
hassl-859	329	14	measured	measure	VERB
hassl-859	329	15	at	at	ADP
hassl-859	329	16	the	the	DET
hassl-859	329	17	beginning	beginning	NOUN
hassl-859	329	18	of	of	ADP
hassl-859	329	19	the	the	DET
hassl-859	329	20	fiscal	fiscal	ADJ
hassl-859	329	21	year	year	NOUN
hassl-859	329	22	.	.	PUNCT
hassl-859	330	1	roa	roa	PROPN
hassl-859	330	2	is	be	AUX
hassl-859	330	3	return	return	NOUN
hassl-859	330	4	on	on	ADP
hassl-859	330	5	assets	asset	NOUN
hassl-859	330	6	.	.	PUNCT
hassl-859	331	1	roe	roe	PROPN
hassl-859	331	2	is	be	AUX
hassl-859	331	3	return	return	NOUN
hassl-859	331	4	on	on	ADP
hassl-859	331	5	equity	equity	NOUN
hassl-859	331	6	.	.	PUNCT
hassl-859	332	1	c	c	X
hassl-859	332	2	-	-	PUNCT
hassl-859	332	3	score	score	NOUN
hassl-859	332	4	is	be	AUX
hassl-859	332	5	the	the	DET
hassl-859	332	6	firm	firm	ADJ
hassl-859	332	7	-	-	PUNCT
hassl-859	332	8	year	year	NOUN
hassl-859	332	9	measure	measure	NOUN
hassl-859	332	10	of	of	ADP
hassl-859	332	11	asymmetric	asymmetric	ADJ
hassl-859	332	12	timeliness	timeliness	NOUN
hassl-859	332	13	for	for	ADP
hassl-859	332	14	bad	bad	ADJ
hassl-859	332	15	news	news	NOUN
hassl-859	332	16	based	base	VERB
hassl-859	332	17	on	on	ADP
hassl-859	332	18	basu	basu	PROPN
hassl-859	332	19	(	(	PUNCT
hassl-859	332	20	1997	1997	NUM
hassl-859	332	21	)	)	PUNCT
hassl-859	332	22	.	.	PUNCT
hassl-859	333	1	size	size	NOUN
hassl-859	333	2	is	be	AUX
hassl-859	333	3	log	log	NOUN
hassl-859	333	4	total	total	ADJ
hassl-859	333	5	assets	asset	NOUN
hassl-859	333	6	.	.	PUNCT
hassl-859	334	1	mtb	mtb	NOUN
hassl-859	334	2	is	be	AUX
hassl-859	334	3	market	market	NOUN
hassl-859	334	4	-	-	PUNCT
hassl-859	334	5	tobook	tobook	NOUN
hassl-859	334	6	ratio	ratio	NOUN
hassl-859	334	7	.	.	PUNCT
hassl-859	335	1	lev	lev	NOUN
hassl-859	335	2	is	be	AUX
hassl-859	335	3	debt	debt	NOUN
hassl-859	335	4	to	to	ADP
hassl-859	335	5	ratio	ratio	NOUN
hassl-859	335	6	.	.	PUNCT
hassl-859	336	1	humanities	humanity	NOUN
hassl-859	336	2	and	and	CCONJ
hassl-859	336	3	social	social	ADJ
hassl-859	336	4	sciences	science	NOUN
hassl-859	336	5	letters	letter	NOUN
hassl-859	336	6	,	,	PUNCT
hassl-859	336	7	2020	2020	NUM
hassl-859	336	8	,	,	PUNCT
hassl-859	336	9	8(3	8(3	NUM
hassl-859	336	10	):	):	PUNCT
hassl-859	336	11	280	280	NUM
hassl-859	336	12	-	-	SYM
hassl-859	336	13	297	297	NUM
hassl-859	336	14	291	291	NUM
hassl-859	336	15	©	©	PROPN
hassl-859	336	16	2020	2020	NUM
hassl-859	336	17	conscientia	conscientia	PROPN
hassl-859	336	18	beam	beam	PROPN
hassl-859	336	19	.	.	PUNCT
hassl-859	337	1	all	all	DET
hassl-859	337	2	rights	right	NOUN
hassl-859	337	3	reserved	reserve	VERB
hassl-859	337	4	.	.	PUNCT
hassl-859	338	1	table	table	NOUN
hassl-859	338	2	4	4	NUM
hassl-859	338	3	demonstrates	demonstrate	VERB
hassl-859	338	4	pearson	pearson	NOUN
hassl-859	338	5	correlation	correlation	NOUN
hassl-859	338	6	test	test	NOUN
hassl-859	338	7	and	and	CCONJ
hassl-859	338	8	the	the	DET
hassl-859	338	9	results	result	NOUN
hassl-859	338	10	showed	show	VERB
hassl-859	338	11	that	that	SCONJ
hassl-859	338	12	the	the	DET
hassl-859	338	13	independent	independent	ADJ
hassl-859	338	14	variables	variable	NOUN
hassl-859	338	15	were	be	AUX
hassl-859	338	16	not	not	PART
hassl-859	338	17	highly	highly	ADV
hassl-859	338	18	correlated	correlate	VERB
hassl-859	338	19	.	.	PUNCT
hassl-859	339	1	this	this	PRON
hassl-859	339	2	was	be	AUX
hassl-859	339	3	confirmed	confirm	VERB
hassl-859	339	4	with	with	ADP
hassl-859	339	5	the	the	DET
hassl-859	339	6	multicollinearity	multicollinearity	NOUN
hassl-859	339	7	test	test	NOUN
hassl-859	339	8	as	as	SCONJ
hassl-859	339	9	revealed	reveal	VERB
hassl-859	339	10	in	in	ADP
hassl-859	339	11	table	table	NOUN
hassl-859	339	12	5	5	NUM
hassl-859	339	13	.	.	PUNCT
hassl-859	340	1	the	the	DET
hassl-859	340	2	model	model	NOUN
hassl-859	340	3	appeared	appear	VERB
hassl-859	340	4	to	to	PART
hassl-859	340	5	have	have	VERB
hassl-859	340	6	no	no	DET
hassl-859	340	7	multicollinearity	multicollinearity	NOUN
hassl-859	340	8	problem	problem	NOUN
hassl-859	340	9	.	.	PUNCT
hassl-859	341	1	table-4	table-4	X
hassl-859	341	2	.	.	PUNCT
hassl-859	342	1	pearson	pearson	PROPN
hassl-859	342	2	's	's	PART
hassl-859	342	3	correlation	correlation	NOUN
hassl-859	342	4	.	.	PUNCT
hassl-859	343	1	variable	variable	ADJ
hassl-859	343	2	1	1	NUM
hassl-859	343	3	2	2	NUM
hassl-859	343	4	3	3	NUM
hassl-859	343	5	4	4	NUM
hassl-859	343	6	5	5	NUM
hassl-859	343	7	cscore	cscore	NOUN
hassl-859	343	8	1	1	NUM
hassl-859	343	9	1.000	1.000	NUM
hassl-859	343	10	-.074	-.074	NOUN
hassl-859	343	11	.428	.428	NUM
hassl-859	343	12	*	*	PUNCT
hassl-859	343	13	*	*	PUNCT
hassl-859	344	1	-.378	-.378	NOUN
hassl-859	344	2	*	*	PUNCT
hassl-859	344	3	*	*	NOUN
hassl-859	344	4	.531	.531	NUM
hassl-859	344	5	*	*	NOUN
hassl-859	344	6	*	*	NOUN
hassl-859	344	7	size	size	NOUN
hassl-859	344	8	2	2	NUM
hassl-859	344	9	-.074	-.074	PROPN
hassl-859	344	10	1.000	1.000	NUM
hassl-859	344	11	-.115	-.115	PROPN
hassl-859	344	12	.368	.368	NUM
hassl-859	344	13	*	*	PROPN
hassl-859	344	14	*	*	PUNCT
hassl-859	344	15	-.477	-.477	NOUN
hassl-859	344	16	*	*	NOUN
hassl-859	344	17	*	*	PUNCT
hassl-859	344	18	mtb	mtb	NOUN
hassl-859	344	19	3	3	NUM
hassl-859	344	20	.428	.428	NUM
hassl-859	344	21	*	*	PUNCT
hassl-859	344	22	*	*	PUNCT
hassl-859	344	23	-.115	-.115	PROPN
hassl-859	344	24	1.000	1.000	NUM
hassl-859	344	25	.123	.123	NUM
hassl-859	344	26	.476	.476	NUM
hassl-859	344	27	*	*	PUNCT
hassl-859	344	28	*	*	ADJ
hassl-859	344	29	lev	lev	NOUN
hassl-859	344	30	4	4	NUM
hassl-859	344	31	-.378	-.378	NOUN
hassl-859	344	32	*	*	PROPN
hassl-859	344	33	*	*	NOUN
hassl-859	344	34	.368	.368	NUM
hassl-859	344	35	*	*	PUNCT
hassl-859	344	36	*	*	X
hassl-859	344	37	.123	.123	NUM
hassl-859	344	38	1.000	1.000	NUM
hassl-859	344	39	-.308	-.308	NOUN
hassl-859	344	40	*	*	PUNCT
hassl-859	344	41	*	*	PROPN
hassl-859	344	42	roa	roa	PROPN
hassl-859	344	43	5	5	NUM
hassl-859	344	44	.531	.531	NUM
hassl-859	344	45	*	*	NOUN
hassl-859	344	46	*	*	PUNCT
hassl-859	344	47	-.477	-.477	NOUN
hassl-859	344	48	*	*	NOUN
hassl-859	344	49	*	*	NOUN
hassl-859	344	50	.476	.476	NUM
hassl-859	344	51	*	*	PUNCT
hassl-859	344	52	*	*	PUNCT
hassl-859	345	1	-.308	-.308	ADJ
hassl-859	345	2	*	*	PUNCT
hassl-859	345	3	*	*	SYM
hassl-859	345	4	1.000	1.000	NUM
hassl-859	345	5	notes	note	NOUN
hassl-859	345	6	:	:	PUNCT
hassl-859	345	7	*	*	PUNCT
hassl-859	345	8	*	*	PUNCT
hassl-859	345	9	and	and	CCONJ
hassl-859	345	10	*	*	AUX
hassl-859	345	11	represent	represent	VERB
hassl-859	345	12	significant	significant	ADJ
hassl-859	345	13	statistical	statistical	ADJ
hassl-859	345	14	level	level	NOUN
hassl-859	345	15	at	at	ADP
hassl-859	345	16	1	1	NUM
hassl-859	345	17	and	and	CCONJ
hassl-859	345	18	5	5	NUM
hassl-859	345	19	percent	percent	NOUN
hassl-859	345	20	respectively	respectively	ADV
hassl-859	345	21	by	by	ADP
hassl-859	345	22	using	use	VERB
hassl-859	345	23	two	two	NUM
hassl-859	345	24	-	-	PUNCT
hassl-859	345	25	tailed	tail	VERB
hassl-859	345	26	tests	test	NOUN
hassl-859	345	27	.	.	PUNCT
hassl-859	346	1	the	the	DET
hassl-859	346	2	number	number	NOUN
hassl-859	346	3	of	of	ADP
hassl-859	346	4	observations	observation	NOUN
hassl-859	346	5	made	make	VERB
hassl-859	346	6	is	be	AUX
hassl-859	346	7	144	144	NUM
hassl-859	346	8	in	in	ADP
hassl-859	346	9	the	the	DET
hassl-859	346	10	period	period	NOUN
hassl-859	346	11	of	of	ADP
hassl-859	346	12	2012	2012	NUM
hassl-859	346	13	to	to	ADP
hassl-859	346	14	2017	2017	NUM
hassl-859	346	15	.	.	PUNCT
hassl-859	347	1	c	c	X
hassl-859	347	2	-	-	PUNCT
hassl-859	347	3	score	score	NOUN
hassl-859	347	4	is	be	AUX
hassl-859	347	5	the	the	DET
hassl-859	347	6	firm	firm	ADJ
hassl-859	347	7	-	-	PUNCT
hassl-859	347	8	year	year	NOUN
hassl-859	347	9	measure	measure	NOUN
hassl-859	347	10	of	of	ADP
hassl-859	347	11	asymmetric	asymmetric	ADJ
hassl-859	347	12	timeliness	timeliness	NOUN
hassl-859	347	13	for	for	ADP
hassl-859	347	14	bad	bad	ADJ
hassl-859	347	15	news	news	NOUN
hassl-859	347	16	based	base	VERB
hassl-859	347	17	on	on	ADP
hassl-859	347	18	basu	basu	PROPN
hassl-859	347	19	(	(	PUNCT
hassl-859	347	20	1997	1997	NUM
hassl-859	347	21	)	)	PUNCT
hassl-859	347	22	.	.	PUNCT
hassl-859	348	1	size	size	NOUN
hassl-859	348	2	is	be	AUX
hassl-859	348	3	the	the	DET
hassl-859	348	4	log	log	NOUN
hassl-859	348	5	total	total	ADJ
hassl-859	348	6	assets	asset	NOUN
hassl-859	348	7	.	.	PUNCT
hassl-859	349	1	mtb	mtb	NOUN
hassl-859	349	2	is	be	AUX
hassl-859	349	3	market	market	NOUN
hassl-859	349	4	-	-	PUNCT
hassl-859	349	5	to	to	ADP
hassl-859	349	6	-	-	PUNCT
hassl-859	349	7	book	book	NOUN
hassl-859	349	8	ratio	ratio	NOUN
hassl-859	349	9	.	.	PUNCT
hassl-859	350	1	lev	lev	NOUN
hassl-859	350	2	is	be	AUX
hassl-859	350	3	debt	debt	NOUN
hassl-859	350	4	to	to	ADP
hassl-859	350	5	ratio	ratio	NOUN
hassl-859	350	6	.	.	PUNCT
hassl-859	351	1	roa	roa	PROPN
hassl-859	351	2	is	be	AUX
hassl-859	351	3	return	return	NOUN
hassl-859	351	4	on	on	ADP
hassl-859	351	5	assets	asset	NOUN
hassl-859	351	6	.	.	PUNCT
hassl-859	352	1	table-5	table-5	PROPN
hassl-859	352	2	.	.	PUNCT
hassl-859	352	3	multicollinearity	multicollinearity	NOUN
hassl-859	352	4	test	test	NOUN
hassl-859	352	5	.	.	PUNCT
hassl-859	353	1	variable	variable	ADJ
hassl-859	353	2	vif	vif	NOUN
hassl-859	353	3	tolerance	tolerance	NOUN
hassl-859	353	4	(	(	PUNCT
hassl-859	353	5	1	1	NUM
hassl-859	353	6	/	/	SYM
hassl-859	353	7	vif	vif	PROPN
hassl-859	353	8	)	)	PUNCT
hassl-859	353	9	c	c	NOUN
hassl-859	353	10	-	-	PUNCT
hassl-859	353	11	score	score	VERB
hassl-859	353	12	1.695	1.695	NUM
hassl-859	353	13	.590	.590	NUM
hassl-859	353	14	size	size	NOUN
hassl-859	353	15	1.219	1.219	NUM
hassl-859	353	16	.820	.820	NOUN
hassl-859	353	17	mtb	mtb	NOUN
hassl-859	353	18	1.521	1.521	NUM
hassl-859	353	19	.658	.658	NUM
hassl-859	353	20	lev	lev	NOUN
hassl-859	353	21	1.659	1.659	NUM
hassl-859	353	22	.603	.603	NUM
hassl-859	353	23	notes	note	VERB
hassl-859	353	24	:	:	PUNCT
hassl-859	353	25	c	c	X
hassl-859	353	26	-	-	PUNCT
hassl-859	353	27	score	score	NOUN
hassl-859	353	28	is	be	AUX
hassl-859	353	29	the	the	DET
hassl-859	353	30	firm	firm	ADJ
hassl-859	353	31	-	-	PUNCT
hassl-859	353	32	year	year	NOUN
hassl-859	353	33	measure	measure	NOUN
hassl-859	353	34	of	of	ADP
hassl-859	353	35	asymmetric	asymmetric	ADJ
hassl-859	353	36	timeliness	timeliness	NOUN
hassl-859	353	37	for	for	ADP
hassl-859	353	38	bad	bad	ADJ
hassl-859	353	39	news	news	NOUN
hassl-859	353	40	based	base	VERB
hassl-859	353	41	on	on	ADP
hassl-859	353	42	basu	basu	PROPN
hassl-859	353	43	(	(	PUNCT
hassl-859	353	44	1997	1997	NUM
hassl-859	353	45	)	)	PUNCT
hassl-859	353	46	.	.	PUNCT
hassl-859	354	1	size	size	NOUN
hassl-859	354	2	is	be	AUX
hassl-859	354	3	log	log	NOUN
hassl-859	354	4	total	total	ADJ
hassl-859	354	5	assets	asset	NOUN
hassl-859	354	6	.	.	PUNCT
hassl-859	355	1	mtb	mtb	NOUN
hassl-859	355	2	is	be	AUX
hassl-859	355	3	market	market	NOUN
hassl-859	355	4	-	-	PUNCT
hassl-859	355	5	to	to	ADP
hassl-859	355	6	-	-	PUNCT
hassl-859	355	7	book	book	NOUN
hassl-859	355	8	ratio	ratio	NOUN
hassl-859	355	9	.	.	PUNCT
hassl-859	356	1	lev	lev	NOUN
hassl-859	356	2	is	be	AUX
hassl-859	356	3	debt	debt	NOUN
hassl-859	356	4	to	to	ADP
hassl-859	356	5	ratio	ratio	NOUN
hassl-859	356	6	.	.	PUNCT
hassl-859	357	1	4.2	4.2	NUM
hassl-859	357	2	.	.	PUNCT
hassl-859	358	1	regression	regression	VERB
hassl-859	358	2	analysis	analysis	NOUN
hassl-859	358	3	this	this	DET
hassl-859	358	4	study	study	NOUN
hassl-859	358	5	examined	examine	VERB
hassl-859	358	6	accounting	accounting	NOUN
hassl-859	358	7	conservatism	conservatism	NOUN
hassl-859	358	8	by	by	ADP
hassl-859	358	9	using	use	VERB
hassl-859	358	10	the	the	DET
hassl-859	358	11	basu	basu	PROPN
hassl-859	358	12	(	(	PUNCT
hassl-859	358	13	1997	1997	NUM
hassl-859	358	14	)	)	PUNCT
hassl-859	358	15	model	model	NOUN
hassl-859	358	16	and	and	CCONJ
hassl-859	358	17	khan	khan	PROPN
hassl-859	358	18	and	and	CCONJ
hassl-859	358	19	watts	watts	PROPN
hassl-859	358	20	(	(	PUNCT
hassl-859	358	21	2009	2009	NUM
hassl-859	358	22	)	)	PUNCT
hassl-859	358	23	model	model	NOUN
hassl-859	358	24	separately	separately	ADV
hassl-859	358	25	.	.	PUNCT
hassl-859	359	1	the	the	DET
hassl-859	359	2	basu	basu	PROPN
hassl-859	359	3	(	(	PUNCT
hassl-859	359	4	1997	1997	NUM
hassl-859	359	5	)	)	PUNCT
hassl-859	359	6	model	model	NOUN
hassl-859	359	7	was	be	AUX
hassl-859	359	8	used	use	VERB
hassl-859	359	9	to	to	PART
hassl-859	359	10	analyze	analyze	VERB
hassl-859	359	11	the	the	DET
hassl-859	359	12	feature	feature	NOUN
hassl-859	359	13	of	of	ADP
hassl-859	359	14	accounting	account	VERB
hassl-859	359	15	conservatism	conservatism	NOUN
hassl-859	359	16	in	in	ADP
hassl-859	359	17	scc	scc	PROPN
hassl-859	359	18	.	.	PUNCT
hassl-859	360	1	meanwhile	meanwhile	ADV
hassl-859	360	2	,	,	PUNCT
hassl-859	360	3	khan	khan	PROPN
hassl-859	360	4	and	and	CCONJ
hassl-859	360	5	watts	watts	PROPN
hassl-859	360	6	(	(	PUNCT
hassl-859	360	7	2009	2009	NUM
hassl-859	360	8	)	)	PUNCT
hassl-859	360	9	is	be	AUX
hassl-859	360	10	a	a	DET
hassl-859	360	11	modified	modified	ADJ
hassl-859	360	12	model	model	NOUN
hassl-859	360	13	of	of	ADP
hassl-859	360	14	basu	basu	PROPN
hassl-859	360	15	(	(	PUNCT
hassl-859	360	16	1997	1997	NUM
hassl-859	360	17	)	)	PUNCT
hassl-859	360	18	and	and	CCONJ
hassl-859	360	19	was	be	AUX
hassl-859	360	20	used	use	VERB
hassl-859	360	21	to	to	PART
hassl-859	360	22	examine	examine	VERB
hassl-859	360	23	the	the	DET
hassl-859	360	24	relationship	relationship	NOUN
hassl-859	360	25	between	between	ADP
hassl-859	360	26	financial	financial	ADJ
hassl-859	360	27	performance	performance	NOUN
hassl-859	360	28	and	and	CCONJ
hassl-859	360	29	accounting	accounting	NOUN
hassl-859	360	30	conservatism	conservatism	NOUN
hassl-859	360	31	.	.	PUNCT
hassl-859	361	1	the	the	DET
hassl-859	361	2	result	result	NOUN
hassl-859	361	3	in	in	ADP
hassl-859	361	4	table	table	NOUN
hassl-859	361	5	6	6	NUM
hassl-859	361	6	shows	show	VERB
hassl-859	361	7	the	the	DET
hassl-859	361	8	regression	regression	NOUN
hassl-859	361	9	model	model	NOUN
hassl-859	361	10	for	for	ADP
hassl-859	361	11	basu	basu	PROPN
hassl-859	361	12	(	(	PUNCT
hassl-859	361	13	1997	1997	NUM
hassl-859	361	14	)	)	PUNCT
hassl-859	361	15	during	during	ADP
hassl-859	361	16	the	the	DET
hassl-859	361	17	full	full	ADJ
hassl-859	361	18	sample	sample	NOUN
hassl-859	361	19	period	period	NOUN
hassl-859	361	20	.	.	PUNCT
hassl-859	362	1	a	a	DET
hassl-859	362	2	significant	significant	ADJ
hassl-859	362	3	regression	regression	NOUN
hassl-859	362	4	was	be	AUX
hassl-859	362	5	found	find	VERB
hassl-859	362	6	f	f	PROPN
hassl-859	362	7	(	(	PUNCT
hassl-859	362	8	3,140	3,140	NUM
hassl-859	362	9	)	)	PUNCT
hassl-859	362	10	=	=	PUNCT
hassl-859	362	11	3.647	3.647	NUM
hassl-859	362	12	,	,	PUNCT
hassl-859	362	13	p	p	NOUN
hassl-859	362	14	-	-	PUNCT
hassl-859	362	15	value	value	NOUN
hassl-859	362	16	less	less	ADJ
hassl-859	362	17	than	than	ADP
hassl-859	362	18	0.05	0.05	NUM
hassl-859	362	19	,	,	PUNCT
hassl-859	362	20	with	with	ADP
hassl-859	362	21	r2	r2	NOUN
hassl-859	362	22	of	of	ADP
hassl-859	362	23	7.2	7.2	NUM
hassl-859	362	24	%	%	NOUN
hassl-859	362	25	.	.	PUNCT
hassl-859	363	1	the	the	DET
hassl-859	363	2	adjusted	adjust	VERB
hassl-859	363	3	r2	r2	NOUN
hassl-859	363	4	was	be	AUX
hassl-859	363	5	5.3	5.3	NUM
hassl-859	363	6	%	%	NOUN
hassl-859	363	7	for	for	ADP
hassl-859	363	8	the	the	DET
hassl-859	363	9	full	full	ADJ
hassl-859	363	10	sample	sample	NOUN
hassl-859	363	11	period	period	NOUN
hassl-859	363	12	,	,	PUNCT
hassl-859	363	13	which	which	PRON
hassl-859	363	14	represents	represent	VERB
hassl-859	363	15	the	the	DET
hassl-859	363	16	timeliness	timeliness	NOUN
hassl-859	363	17	in	in	ADP
hassl-859	363	18	financial	financial	ADJ
hassl-859	363	19	reporting	reporting	NOUN
hassl-859	363	20	.	.	PUNCT
hassl-859	364	1	vichitsarawong	vichitsarawong	PROPN
hassl-859	364	2	,	,	PUNCT
hassl-859	364	3	eng	eng	PROPN
hassl-859	364	4	,	,	PUNCT
hassl-859	364	5	and	and	CCONJ
hassl-859	364	6	meek	meek	NOUN
hassl-859	364	7	(	(	PUNCT
hassl-859	364	8	2010	2010	NUM
hassl-859	364	9	)	)	PUNCT
hassl-859	364	10	asserted	assert	VERB
hassl-859	364	11	that	that	SCONJ
hassl-859	364	12	the	the	DET
hassl-859	364	13	incremental	incremental	ADJ
hassl-859	364	14	sensitivity	sensitivity	NOUN
hassl-859	364	15	of	of	ADP
hassl-859	364	16	accounting	accounting	NOUN
hassl-859	364	17	income	income	NOUN
hassl-859	364	18	to	to	ADP
hassl-859	364	19	the	the	DET
hassl-859	364	20	integration	integration	NOUN
hassl-859	364	21	of	of	ADP
hassl-859	364	22	bad	bad	ADJ
hassl-859	364	23	news	news	NOUN
hassl-859	364	24	rather	rather	ADV
hassl-859	364	25	than	than	ADP
hassl-859	364	26	good	good	ADJ
hassl-859	364	27	news	news	NOUN
hassl-859	364	28	is	be	AUX
hassl-859	364	29	represented	represent	VERB
hassl-859	364	30	by	by	ADP
hassl-859	364	31	a	a	DET
hassl-859	364	32	β3	β3	ADJ
hassl-859	364	33	coefficient	coefficient	NOUN
hassl-859	364	34	(	(	PUNCT
hassl-859	364	35	dr*r	dr*r	NOUN
hassl-859	364	36	)	)	PUNCT
hassl-859	364	37	and	and	CCONJ
hassl-859	364	38	it	it	PRON
hassl-859	364	39	measures	measure	VERB
hassl-859	364	40	accounting	account	VERB
hassl-859	364	41	conservatism	conservatism	NOUN
hassl-859	364	42	.	.	PUNCT
hassl-859	365	1	the	the	DET
hassl-859	365	2	β3	β3	ADJ
hassl-859	365	3	coefficient	coefficient	NOUN
hassl-859	365	4	of	of	ADP
hassl-859	365	5	scc	scc	PROPN
hassl-859	365	6	in	in	ADP
hassl-859	365	7	malaysia	malaysia	PROPN
hassl-859	365	8	was	be	AUX
hassl-859	365	9	.018	.018	NUM
hassl-859	365	10	(	(	PUNCT
hassl-859	365	11	unstandardized	unstandardized	ADJ
hassl-859	365	12	)	)	PUNCT
hassl-859	365	13	and	and	CCONJ
hassl-859	365	14	0.242(standardized	0.242(standardized	NUM
hassl-859	365	15	)	)	PUNCT
hassl-859	365	16	relatively	relatively	ADV
hassl-859	365	17	positive	positive	ADJ
hassl-859	365	18	and	and	CCONJ
hassl-859	365	19	significant	significant	ADJ
hassl-859	365	20	with	with	ADP
hassl-859	365	21	the	the	DET
hassl-859	365	22	p	p	NOUN
hassl-859	365	23	-	-	PUNCT
hassl-859	365	24	value	value	NOUN
hassl-859	365	25	less	less	ADJ
hassl-859	365	26	than	than	ADP
hassl-859	365	27	.05	.05	NUM
hassl-859	365	28	.	.	PUNCT
hassl-859	366	1	this	this	PRON
hassl-859	366	2	supports	support	VERB
hassl-859	366	3	the	the	DET
hassl-859	366	4	literature	literature	NOUN
hassl-859	366	5	on	on	ADP
hassl-859	366	6	the	the	DET
hassl-859	366	7	existence	existence	NOUN
hassl-859	366	8	of	of	ADP
hassl-859	366	9	asymmetric	asymmetric	ADJ
hassl-859	366	10	earnings	earning	NOUN
hassl-859	366	11	timeliness	timeliness	NOUN
hassl-859	366	12	in	in	ADP
hassl-859	366	13	which	which	PRON
hassl-859	366	14	unrealized	unrealized	ADJ
hassl-859	366	15	losses	loss	NOUN
hassl-859	366	16	(	(	PUNCT
hassl-859	366	17	bad	bad	ADJ
hassl-859	366	18	news	news	NOUN
hassl-859	366	19	)	)	PUNCT
hassl-859	366	20	are	be	AUX
hassl-859	366	21	more	more	ADV
hassl-859	366	22	likely	likely	ADV
hassl-859	366	23	recognized	recognize	VERB
hassl-859	366	24	earlier	early	ADV
hassl-859	366	25	than	than	ADP
hassl-859	366	26	unrealized	unrealized	ADJ
hassl-859	366	27	gains	gain	NOUN
hassl-859	366	28	(	(	PUNCT
hassl-859	366	29	good	good	ADJ
hassl-859	366	30	news	news	NOUN
hassl-859	366	31	)	)	PUNCT
hassl-859	366	32	.	.	PUNCT
hassl-859	367	1	to	to	ADP
hassl-859	367	2	this	this	DET
hassl-859	367	3	note	note	NOUN
hassl-859	367	4	,	,	PUNCT
hassl-859	367	5	accounting	account	VERB
hassl-859	367	6	conservatism	conservatism	NOUN
hassl-859	367	7	is	be	AUX
hassl-859	367	8	a	a	DET
hassl-859	367	9	significant	significant	ADJ
hassl-859	367	10	feature	feature	NOUN
hassl-859	367	11	of	of	ADP
hassl-859	367	12	scc	scc	PROPN
hassl-859	367	13	’s	’s	PART
hassl-859	367	14	financial	financial	ADJ
hassl-859	367	15	statements	statement	NOUN
hassl-859	367	16	in	in	ADP
hassl-859	367	17	malaysia	malaysia	PROPN
hassl-859	367	18	.	.	PUNCT
hassl-859	368	1	table-6	table-6	PROPN
hassl-859	368	2	.	.	PUNCT
hassl-859	368	3	multiple	multiple	ADJ
hassl-859	368	4	linear	linear	ADJ
hassl-859	368	5	regressions	regression	NOUN
hassl-859	368	6	for	for	ADP
hassl-859	368	7	basu	basu	PROPN
hassl-859	368	8	.	.	PUNCT
hassl-859	369	1	(	(	PUNCT
hassl-859	369	2	1997	1997	NUM
hassl-859	369	3	)	)	PUNCT
hassl-859	369	4	model	model	NOUN
hassl-859	369	5	.	.	PUNCT
hassl-859	370	1	variables	variable	NOUN
hassl-859	370	2	unstandardized	unstandardized	ADJ
hassl-859	370	3	coefficients	coefficient	NOUN
hassl-859	370	4	(	(	PUNCT
hassl-859	370	5	b	b	NOUN
hassl-859	370	6	)	)	PUNCT
hassl-859	370	7	std	std	NOUN
hassl-859	370	8	.	.	NOUN
hassl-859	371	1	error	error	NOUN
hassl-859	371	2	standardized	standardize	VERB
hassl-859	371	3	coefficients	coefficient	NOUN
hassl-859	371	4	(	(	PUNCT
hassl-859	371	5	β	β	NOUN
hassl-859	371	6	)	)	PUNCT
hassl-859	371	7	constant	constant	ADJ
hassl-859	371	8	.587	.587	NUM
hassl-859	371	9	.071	.071	NUM
hassl-859	371	10	dr	dr	PROPN
hassl-859	371	11	-.111	-.111	PROPN
hassl-859	371	12	.149	.149	NUM
hassl-859	372	1	-.087	-.087	ADJ
hassl-859	372	2	r	r	NOUN
hassl-859	372	3	-.002	-.002	NOUN
hassl-859	372	4	.002	.002	NUM
hassl-859	372	5	-.116	-.116	NOUN
hassl-859	372	6	dr*r	dr*r	X
hassl-859	372	7	.018	.018	NUM
hassl-859	372	8	*	*	PROPN
hassl-859	372	9	.008	.008	NUM
hassl-859	372	10	.242	.242	NUM
hassl-859	372	11	*	*	PROPN
hassl-859	372	12	r2	r2	PROPN
hassl-859	372	13	.072	.072	NUM
hassl-859	372	14	adjusted	adjust	VERB
hassl-859	372	15	r2	r2	NOUN
hassl-859	372	16	.053	.053	NUM
hassl-859	373	1	f	f	PROPN
hassl-859	373	2	3.647	3.647	NUM
hassl-859	373	3	*	*	PUNCT
hassl-859	373	4	notes	note	VERB
hassl-859	373	5	:	:	PUNCT
hassl-859	373	6	*	*	PUNCT
hassl-859	373	7	p	p	X
hassl-859	373	8	<	<	X
hassl-859	373	9	.05	.05	NUM
hassl-859	373	10	,	,	PUNCT
hassl-859	373	11	*	*	PUNCT
hassl-859	373	12	*	*	PUNCT
hassl-859	374	1	p	p	X
hassl-859	374	2	<	<	X
hassl-859	374	3	.01	.01	NUM
hassl-859	374	4	,	,	PUNCT
hassl-859	374	5	*	*	PUNCT
hassl-859	374	6	*	*	PUNCT
hassl-859	374	7	*	*	PUNCT
hassl-859	374	8	p	p	X
hassl-859	374	9	<	<	X
hassl-859	374	10	.001	.001	NUM
hassl-859	374	11	.	.	PUNCT
hassl-859	375	1	next	next	ADV
hassl-859	375	2	,	,	PUNCT
hassl-859	375	3	in	in	ADP
hassl-859	375	4	examining	examine	VERB
hassl-859	375	5	the	the	DET
hassl-859	375	6	relationship	relationship	NOUN
hassl-859	375	7	between	between	ADP
hassl-859	375	8	accounting	account	VERB
hassl-859	375	9	conservatism	conservatism	NOUN
hassl-859	375	10	and	and	CCONJ
hassl-859	375	11	financial	financial	ADJ
hassl-859	375	12	performance	performance	NOUN
hassl-859	375	13	,	,	PUNCT
hassl-859	375	14	the	the	DET
hassl-859	375	15	regression	regression	NOUN
hassl-859	375	16	results	result	NOUN
hassl-859	375	17	are	be	AUX
hassl-859	375	18	shown	show	VERB
hassl-859	375	19	in	in	ADP
hassl-859	375	20	table	table	NOUN
hassl-859	375	21	7	7	NUM
hassl-859	375	22	for	for	ADP
hassl-859	375	23	roa	roa	PROPN
hassl-859	375	24	.	.	PUNCT
hassl-859	376	1	according	accord	VERB
hassl-859	376	2	to	to	ADP
hassl-859	376	3	khan	khan	PROPN
hassl-859	376	4	and	and	CCONJ
hassl-859	376	5	watts	watts	PROPN
hassl-859	376	6	(	(	PUNCT
hassl-859	376	7	2009	2009	NUM
hassl-859	376	8	)	)	PUNCT
hassl-859	376	9	c	c	NOUN
hassl-859	376	10	-	-	PUNCT
hassl-859	376	11	score	score	NOUN
hassl-859	376	12	reflects	reflect	VERB
hassl-859	376	13	the	the	DET
hassl-859	376	14	changes	change	NOUN
hassl-859	376	15	humanities	humanity	NOUN
hassl-859	376	16	and	and	CCONJ
hassl-859	376	17	social	social	ADJ
hassl-859	376	18	sciences	science	NOUN
hassl-859	376	19	letters	letter	NOUN
hassl-859	376	20	,	,	PUNCT
hassl-859	376	21	2020	2020	NUM
hassl-859	376	22	,	,	PUNCT
hassl-859	376	23	8(3	8(3	NUM
hassl-859	376	24	):	):	PUNCT
hassl-859	376	25	280	280	NUM
hassl-859	376	26	-	-	SYM
hassl-859	376	27	297	297	NUM
hassl-859	376	28	292	292	NUM
hassl-859	376	29	©	©	PROPN
hassl-859	376	30	2020	2020	NUM
hassl-859	376	31	conscientia	conscientia	PROPN
hassl-859	376	32	beam	beam	PROPN
hassl-859	376	33	.	.	PUNCT
hassl-859	377	1	all	all	DET
hassl-859	377	2	rights	right	NOUN
hassl-859	377	3	reserved	reserve	VERB
hassl-859	377	4	.	.	PUNCT
hassl-859	378	1	in	in	ADP
hassl-859	378	2	accounting	account	VERB
hassl-859	378	3	conservatism	conservatism	NOUN
hassl-859	378	4	between	between	ADP
hassl-859	378	5	companies	company	NOUN
hassl-859	378	6	(	(	PUNCT
hassl-859	378	7	affes	affe	NOUN
hassl-859	378	8	&	&	CCONJ
hassl-859	378	9	sardouk	sardouk	PROPN
hassl-859	378	10	,	,	PUNCT
hassl-859	378	11	2016	2016	NUM
hassl-859	378	12	)	)	PUNCT
hassl-859	378	13	.	.	PUNCT
hassl-859	379	1	this	this	DET
hassl-859	379	2	firm	firm	ADJ
hassl-859	379	3	-	-	PUNCT
hassl-859	379	4	year	year	NOUN
hassl-859	379	5	conservatism	conservatism	NOUN
hassl-859	379	6	score	score	NOUN
hassl-859	379	7	,	,	PUNCT
hassl-859	379	8	cscore	cscore	PROPN
hassl-859	379	9	,	,	PUNCT
hassl-859	379	10	was	be	AUX
hassl-859	379	11	used	use	VERB
hassl-859	379	12	to	to	PART
hassl-859	379	13	study	study	VERB
hassl-859	379	14	the	the	DET
hassl-859	379	15	empirical	empirical	ADJ
hassl-859	379	16	properties	property	NOUN
hassl-859	379	17	of	of	ADP
hassl-859	379	18	conservatism	conservatism	NOUN
hassl-859	379	19	by	by	ADP
hassl-859	379	20	running	run	VERB
hassl-859	379	21	the	the	DET
hassl-859	379	22	annual	annual	ADJ
hassl-859	379	23	cross	cross	NOUN
hassl-859	379	24	sectional	sectional	ADJ
hassl-859	379	25	data	datum	NOUN
hassl-859	379	26	of	of	ADP
hassl-859	379	27	the	the	DET
hassl-859	379	28	basu	basu	PROPN
hassl-859	379	29	model	model	NOUN
hassl-859	379	30	and	and	CCONJ
hassl-859	379	31	extending	extend	VERB
hassl-859	379	32	the	the	DET
hassl-859	379	33	estimated	estimated	ADJ
hassl-859	379	34	regression	regression	NOUN
hassl-859	379	35	with	with	ADP
hassl-859	379	36	firm	firm	ADJ
hassl-859	379	37	-	-	PUNCT
hassl-859	379	38	specific	specific	ADJ
hassl-859	379	39	characteristics	characteristic	NOUN
hassl-859	379	40	(	(	PUNCT
hassl-859	379	41	vishnani	vishnani	NOUN
hassl-859	379	42	&	&	CCONJ
hassl-859	379	43	misra	misra	ADJ
hassl-859	379	44	,	,	PUNCT
hassl-859	379	45	2016	2016	NUM
hassl-859	379	46	)	)	PUNCT
hassl-859	379	47	.	.	PUNCT
hassl-859	380	1	the	the	DET
hassl-859	380	2	regression	regression	NOUN
hassl-859	380	3	for	for	ADP
hassl-859	380	4	this	this	DET
hassl-859	380	5	relationship	relationship	NOUN
hassl-859	380	6	used	use	VERB
hassl-859	380	7	c	c	NOUN
hassl-859	380	8	-	-	PUNCT
hassl-859	380	9	score	score	NOUN
hassl-859	380	10	in	in	ADP
hassl-859	380	11	measuring	measure	VERB
hassl-859	380	12	accounting	accounting	NOUN
hassl-859	380	13	conservatism	conservatism	NOUN
hassl-859	380	14	.	.	PUNCT
hassl-859	381	1	roa	roa	PROPN
hassl-859	381	2	as	as	ADP
hassl-859	381	3	the	the	DET
hassl-859	381	4	first	first	ADJ
hassl-859	381	5	proxy	proxy	NOUN
hassl-859	381	6	of	of	ADP
hassl-859	381	7	financial	financial	ADJ
hassl-859	381	8	performance	performance	NOUN
hassl-859	381	9	showed	show	VERB
hassl-859	381	10	that	that	SCONJ
hassl-859	381	11	the	the	DET
hassl-859	381	12	f	f	X
hassl-859	381	13	(	(	PUNCT
hassl-859	381	14	4	4	NUM
hassl-859	381	15	,	,	PUNCT
hassl-859	381	16	139	139	NUM
hassl-859	381	17	)	)	PUNCT
hassl-859	381	18	=	=	PUNCT
hassl-859	381	19	34.399	34.399	NUM
hassl-859	381	20	with	with	ADP
hassl-859	381	21	a	a	DET
hassl-859	381	22	p	p	NOUN
hassl-859	381	23	-	-	PUNCT
hassl-859	381	24	value	value	NOUN
hassl-859	381	25	less	less	ADJ
hassl-859	381	26	than	than	ADP
hassl-859	381	27	.001	.001	NUM
hassl-859	381	28	which	which	PRON
hassl-859	381	29	means	mean	VERB
hassl-859	381	30	it	it	PRON
hassl-859	381	31	was	be	AUX
hassl-859	381	32	statistically	statistically	ADV
hassl-859	381	33	significant	significant	ADJ
hassl-859	381	34	.	.	PUNCT
hassl-859	382	1	the	the	DET
hassl-859	382	2	r2	r2	PROPN
hassl-859	382	3	of	of	ADP
hassl-859	382	4	.518	.518	NUM
hassl-859	382	5	indicated	indicate	VERB
hassl-859	382	6	that	that	SCONJ
hassl-859	382	7	the	the	DET
hassl-859	382	8	predictor	predictor	NOUN
hassl-859	382	9	variable	variable	NOUN
hassl-859	382	10	,	,	PUNCT
hassl-859	382	11	accounting	accounting	NOUN
hassl-859	382	12	conservatism	conservatism	NOUN
hassl-859	382	13	,	,	PUNCT
hassl-859	382	14	explained	explain	VERB
hassl-859	382	15	51.8	51.8	NUM
hassl-859	382	16	%	%	NOUN
hassl-859	382	17	of	of	ADP
hassl-859	382	18	the	the	DET
hassl-859	382	19	variations	variation	NOUN
hassl-859	382	20	in	in	ADP
hassl-859	382	21	the	the	DET
hassl-859	382	22	financial	financial	ADJ
hassl-859	382	23	performance	performance	NOUN
hassl-859	382	24	of	of	ADP
hassl-859	382	25	the	the	DET
hassl-859	382	26	listed	list	VERB
hassl-859	382	27	shariah	shariah	PROPN
hassl-859	382	28	-	-	PUNCT
hassl-859	382	29	compliant	compliant	ADJ
hassl-859	382	30	companies	company	NOUN
hassl-859	382	31	in	in	ADP
hassl-859	382	32	malaysia	malaysia	PROPN
hassl-859	382	33	.	.	PUNCT
hassl-859	383	1	the	the	DET
hassl-859	383	2	results	result	NOUN
hassl-859	383	3	in	in	ADP
hassl-859	383	4	table	table	NOUN
hassl-859	383	5	7	7	NUM
hassl-859	383	6	also	also	ADV
hassl-859	383	7	showed	show	VERB
hassl-859	383	8	that	that	SCONJ
hassl-859	383	9	accounting	accounting	NOUN
hassl-859	383	10	conservatism	conservatism	NOUN
hassl-859	383	11	has	have	VERB
hassl-859	383	12	a	a	DET
hassl-859	383	13	statistically	statistically	ADV
hassl-859	383	14	significant	significant	ADJ
hassl-859	383	15	positive	positive	ADJ
hassl-859	383	16	relationship	relationship	NOUN
hassl-859	383	17	with	with	ADP
hassl-859	383	18	roa	roa	PROPN
hassl-859	383	19	as	as	ADP
hassl-859	383	20	one	one	NUM
hassl-859	383	21	of	of	ADP
hassl-859	383	22	the	the	DET
hassl-859	383	23	proxies	proxy	NOUN
hassl-859	383	24	for	for	ADP
hassl-859	383	25	financial	financial	ADJ
hassl-859	383	26	performance	performance	NOUN
hassl-859	383	27	.	.	PUNCT
hassl-859	384	1	thus	thus	ADV
hassl-859	384	2	,	,	PUNCT
hassl-859	384	3	accounting	account	VERB
hassl-859	384	4	conservatism	conservatism	NOUN
hassl-859	384	5	significantly	significantly	ADV
hassl-859	384	6	helps	help	VERB
hassl-859	384	7	in	in	ADP
hassl-859	384	8	enhancing	enhance	VERB
hassl-859	384	9	the	the	DET
hassl-859	384	10	performance	performance	NOUN
hassl-859	384	11	of	of	ADP
hassl-859	384	12	shariah	shariah	PROPN
hassl-859	384	13	-	-	PUNCT
hassl-859	384	14	compliant	compliant	ADJ
hassl-859	384	15	companies	company	NOUN
hassl-859	384	16	during	during	ADP
hassl-859	384	17	the	the	DET
hassl-859	384	18	ifrs	ifrs	PROPN
hassl-859	384	19	adoption	adoption	NOUN
hassl-859	384	20	period	period	NOUN
hassl-859	384	21	.	.	PUNCT
hassl-859	385	1	table-7	table-7	X
hassl-859	385	2	.	.	PUNCT
hassl-859	386	1	regression	regression	NOUN
hassl-859	386	2	result	result	NOUN
hassl-859	386	3	for	for	ADP
hassl-859	386	4	the	the	DET
hassl-859	386	5	relationship	relationship	NOUN
hassl-859	386	6	of	of	ADP
hassl-859	386	7	accounting	account	VERB
hassl-859	386	8	conservatism	conservatism	NOUN
hassl-859	386	9	and	and	CCONJ
hassl-859	386	10	financial	financial	ADJ
hassl-859	386	11	performance	performance	NOUN
hassl-859	386	12	(	(	PUNCT
hassl-859	386	13	roa	roa	NOUN
hassl-859	386	14	)	)	PUNCT
hassl-859	386	15	.	.	PUNCT
hassl-859	387	1	unstandardized	unstandardized	ADJ
hassl-859	387	2	coefficients	coefficient	NOUN
hassl-859	387	3	standardized	standardize	VERB
hassl-859	387	4	coefficients	coefficient	NOUN
hassl-859	387	5	variables	variable	NOUN
hassl-859	387	6	b	b	NOUN
hassl-859	387	7	std	std	NOUN
hassl-859	387	8	.	.	NOUN
hassl-859	388	1	error	error	NOUN
hassl-859	388	2	β	β	NOUN
hassl-859	388	3	constant	constant	ADJ
hassl-859	388	4	37.153	37.153	NUM
hassl-859	388	5	5.216	5.216	NUM
hassl-859	388	6	cscore	cscore	NOUN
hassl-859	388	7	5.574	5.574	NUM
hassl-859	388	8	1.303	1.303	NUM
hassl-859	388	9	.342	.342	NUM
hassl-859	388	10	*	*	PUNCT
hassl-859	388	11	*	*	PUNCT
hassl-859	388	12	*	*	NOUN
hassl-859	388	13	size	size	NOUN
hassl-859	388	14	-1.719	-1.719	PUNCT
hassl-859	388	15	.318	.318	NUM
hassl-859	388	16	-.367	-.367	PROPN
hassl-859	388	17	*	*	PUNCT
hassl-859	388	18	*	*	PUNCT
hassl-859	388	19	*	*	PUNCT
hassl-859	388	20	mtb	mtb	VERB
hassl-859	388	21	5.289	5.289	NUM
hassl-859	388	22	1.255	1.255	NUM
hassl-859	388	23	0.319	0.319	NUM
hassl-859	388	24	*	*	PUNCT
hassl-859	388	25	*	*	PUNCT
hassl-859	388	26	*	*	PUNCT
hassl-859	388	27	lev	lev	NOUN
hassl-859	388	28	-2.034	-2.034	NUM
hassl-859	388	29	2.357	2.357	NUM
hassl-859	388	30	-.068	-.068	ADP
hassl-859	388	31	r2	r2	PROPN
hassl-859	388	32	.518	.518	NUM
hassl-859	388	33	adjusted	adjust	VERB
hassl-859	388	34	r2	r2	PROPN
hassl-859	388	35	.503	.503	NUM
hassl-859	389	1	f	f	PROPN
hassl-859	390	1	34.399	34.399	NUM
hassl-859	390	2	*	*	PUNCT
hassl-859	390	3	*	*	PUNCT
hassl-859	390	4	*	*	PUNCT
hassl-859	390	5	notes	note	NOUN
hassl-859	390	6	:	:	PUNCT
hassl-859	390	7	*	*	PUNCT
hassl-859	390	8	p	p	X
hassl-859	390	9	<	<	X
hassl-859	390	10	.05	.05	NUM
hassl-859	390	11	,	,	PUNCT
hassl-859	390	12	*	*	PUNCT
hassl-859	390	13	*	*	PUNCT
hassl-859	391	1	p	p	X
hassl-859	391	2	<	<	X
hassl-859	391	3	.01	.01	NUM
hassl-859	391	4	,	,	PUNCT
hassl-859	391	5	*	*	PUNCT
hassl-859	391	6	*	*	PUNCT
hassl-859	391	7	*	*	PUNCT
hassl-859	391	8	p	p	X
hassl-859	391	9	<	<	X
hassl-859	391	10	.001	.001	NUM
hassl-859	391	11	.	.	PUNCT
hassl-859	392	1	4.3	4.3	NUM
hassl-859	392	2	.	.	PUNCT
hassl-859	392	3	result	result	NOUN
hassl-859	392	4	and	and	CCONJ
hassl-859	392	5	discussion	discussion	NOUN
hassl-859	392	6	the	the	DET
hassl-859	392	7	result	result	NOUN
hassl-859	392	8	illustrated	illustrate	VERB
hassl-859	392	9	that	that	SCONJ
hassl-859	392	10	the	the	DET
hassl-859	392	11	existence	existence	NOUN
hassl-859	392	12	of	of	ADP
hassl-859	392	13	accounting	account	VERB
hassl-859	392	14	conservatism	conservatism	NOUN
hassl-859	392	15	as	as	ADP
hassl-859	392	16	a	a	DET
hassl-859	392	17	feature	feature	NOUN
hassl-859	392	18	of	of	ADP
hassl-859	392	19	shariah	shariah	PROPN
hassl-859	392	20	-	-	PUNCT
hassl-859	392	21	compliant	compliant	ADJ
hassl-859	392	22	companies	company	NOUN
hassl-859	392	23	in	in	ADP
hassl-859	392	24	malaysia	malaysia	PROPN
hassl-859	392	25	is	be	AUX
hassl-859	392	26	evident	evident	ADJ
hassl-859	392	27	from	from	ADP
hassl-859	392	28	the	the	DET
hassl-859	392	29	coefficient	coefficient	NOUN
hassl-859	392	30	of	of	ADP
hassl-859	392	31	dr*r	dr*r	NOUN
hassl-859	392	32	,	,	PUNCT
hassl-859	392	33	which	which	PRON
hassl-859	392	34	was	be	AUX
hassl-859	392	35	positive	positive	ADJ
hassl-859	392	36	and	and	CCONJ
hassl-859	392	37	statistically	statistically	ADV
hassl-859	392	38	significant	significant	ADJ
hassl-859	392	39	.	.	PUNCT
hassl-859	393	1	however	however	ADV
hassl-859	393	2	,	,	PUNCT
hassl-859	393	3	compared	compare	VERB
hassl-859	393	4	to	to	ADP
hassl-859	393	5	the	the	DET
hassl-859	393	6	basu	basu	PROPN
hassl-859	393	7	(	(	PUNCT
hassl-859	393	8	1997	1997	NUM
hassl-859	393	9	)	)	PUNCT
hassl-859	393	10	model	model	NOUN
hassl-859	393	11	,	,	PUNCT
hassl-859	393	12	it	it	PRON
hassl-859	393	13	was	be	AUX
hassl-859	393	14	relatively	relatively	ADV
hassl-859	393	15	low	low	ADJ
hassl-859	393	16	.	.	PUNCT
hassl-859	394	1	hence	hence	ADV
hassl-859	394	2	,	,	PUNCT
hassl-859	394	3	it	it	PRON
hassl-859	394	4	was	be	AUX
hassl-859	394	5	consistent	consistent	ADJ
hassl-859	394	6	with	with	ADP
hassl-859	394	7	the	the	DET
hassl-859	394	8	earnings	earning	NOUN
hassl-859	394	9	being	be	AUX
hassl-859	394	10	timelier	timely	ADJ
hassl-859	394	11	in	in	ADP
hassl-859	394	12	financial	financial	ADJ
hassl-859	394	13	reporting	report	VERB
hassl-859	394	14	bad	bad	ADJ
hassl-859	394	15	news	news	NOUN
hassl-859	394	16	than	than	ADP
hassl-859	394	17	good	good	ADJ
hassl-859	394	18	news	news	NOUN
hassl-859	394	19	.	.	PUNCT
hassl-859	395	1	this	this	DET
hassl-859	395	2	result	result	NOUN
hassl-859	395	3	supported	support	VERB
hassl-859	395	4	the	the	DET
hassl-859	395	5	studies	study	NOUN
hassl-859	395	6	that	that	PRON
hassl-859	395	7	emphasized	emphasize	VERB
hassl-859	395	8	the	the	DET
hassl-859	395	9	existence	existence	NOUN
hassl-859	395	10	of	of	ADP
hassl-859	395	11	accounting	account	VERB
hassl-859	395	12	conservatism	conservatism	NOUN
hassl-859	395	13	as	as	ADP
hassl-859	395	14	one	one	NUM
hassl-859	395	15	of	of	ADP
hassl-859	395	16	the	the	DET
hassl-859	395	17	earnings	earning	NOUN
hassl-859	395	18	quality	quality	NOUN
hassl-859	395	19	proxy	proxy	NOUN
hassl-859	395	20	in	in	ADP
hassl-859	395	21	recognizing	recognize	VERB
hassl-859	395	22	bad	bad	ADJ
hassl-859	395	23	news	news	NOUN
hassl-859	395	24	earlier	early	ADV
hassl-859	395	25	than	than	ADP
hassl-859	395	26	good	good	ADJ
hassl-859	395	27	news	news	NOUN
hassl-859	395	28	(	(	PUNCT
hassl-859	395	29	affes	affe	NOUN
hassl-859	395	30	&	&	CCONJ
hassl-859	395	31	sardouk	sardouk	PROPN
hassl-859	395	32	,	,	PUNCT
hassl-859	395	33	2016	2016	NUM
hassl-859	395	34	;	;	PUNCT
hassl-859	395	35	hamdan	hamdan	PROPN
hassl-859	395	36	,	,	PUNCT
hassl-859	395	37	abzakh	abzakh	PROPN
hassl-859	395	38	,	,	PUNCT
hassl-859	395	39	&	&	CCONJ
hassl-859	395	40	al	al	PROPN
hassl-859	395	41	-	-	PUNCT
hassl-859	395	42	ataibi	ataibi	NOUN
hassl-859	395	43	,	,	PUNCT
hassl-859	395	44	2011	2011	NUM
hassl-859	395	45	;	;	PUNCT
hassl-859	395	46	mohammed	mohammed	PROPN
hassl-859	395	47	et	et	PROPN
hassl-859	395	48	al	al	PROPN
hassl-859	395	49	.	.	PROPN
hassl-859	395	50	,	,	PUNCT
hassl-859	395	51	2017	2017	NUM
hassl-859	395	52	;	;	PUNCT
hassl-859	395	53	sana'a	sana'a	X
hassl-859	395	54	,	,	PUNCT
hassl-859	395	55	2016	2016	NUM
hassl-859	395	56	)	)	PUNCT
hassl-859	395	57	.	.	PUNCT
hassl-859	396	1	earnings	earning	NOUN
hassl-859	396	2	recognize	recognize	VERB
hassl-859	396	3	bad	bad	ADJ
hassl-859	396	4	news	news	NOUN
hassl-859	396	5	earlier	early	ADV
hassl-859	396	6	than	than	ADP
hassl-859	396	7	good	good	ADJ
hassl-859	396	8	news	news	NOUN
hassl-859	396	9	in	in	ADP
hassl-859	396	10	conjunction	conjunction	NOUN
hassl-859	396	11	with	with	ADP
hassl-859	396	12	accounting	accounting	NOUN
hassl-859	396	13	conservatism	conservatism	NOUN
hassl-859	396	14	due	due	ADP
hassl-859	396	15	to	to	ADP
hassl-859	396	16	higher	high	ADJ
hassl-859	396	17	degree	degree	NOUN
hassl-859	396	18	of	of	ADP
hassl-859	396	19	verification	verification	NOUN
hassl-859	396	20	of	of	ADP
hassl-859	396	21	financial	financial	ADJ
hassl-859	396	22	statements	statement	NOUN
hassl-859	396	23	in	in	ADP
hassl-859	396	24	good	good	ADJ
hassl-859	396	25	news	news	NOUN
hassl-859	396	26	are	be	AUX
hassl-859	396	27	required	require	VERB
hassl-859	396	28	by	by	ADP
hassl-859	396	29	accountants	accountant	NOUN
hassl-859	396	30	compared	compare	VERB
hassl-859	396	31	to	to	ADP
hassl-859	396	32	bad	bad	ADJ
hassl-859	396	33	news	news	NOUN
hassl-859	396	34	(	(	PUNCT
hassl-859	396	35	vishnani	vishnani	PROPN
hassl-859	396	36	&	&	CCONJ
hassl-859	396	37	misra	misra	PROPN
hassl-859	396	38	,	,	PUNCT
hassl-859	396	39	2016	2016	NUM
hassl-859	396	40	)	)	PUNCT
hassl-859	396	41	.	.	PUNCT
hassl-859	397	1	based	base	VERB
hassl-859	397	2	on	on	ADP
hassl-859	397	3	the	the	DET
hassl-859	397	4	regression	regression	NOUN
hassl-859	397	5	of	of	ADP
hassl-859	397	6	the	the	DET
hassl-859	397	7	basu	basu	PROPN
hassl-859	397	8	(	(	PUNCT
hassl-859	397	9	1997	1997	NUM
hassl-859	397	10	)	)	PUNCT
hassl-859	397	11	model	model	NOUN
hassl-859	397	12	,	,	PUNCT
hassl-859	397	13	it	it	PRON
hassl-859	397	14	has	have	AUX
hassl-859	397	15	been	be	AUX
hassl-859	397	16	proven	prove	VERB
hassl-859	397	17	that	that	SCONJ
hassl-859	397	18	accounting	accounting	NOUN
hassl-859	397	19	conservatism	conservatism	NOUN
hassl-859	397	20	is	be	AUX
hassl-859	397	21	a	a	DET
hassl-859	397	22	significant	significant	ADJ
hassl-859	397	23	feature	feature	NOUN
hassl-859	397	24	of	of	ADP
hassl-859	397	25	earnings	earning	NOUN
hassl-859	397	26	quality	quality	NOUN
hassl-859	397	27	for	for	ADP
hassl-859	397	28	shariah	shariah	PROPN
hassl-859	397	29	-	-	PUNCT
hassl-859	397	30	compliant	compliant	ADJ
hassl-859	397	31	companies	company	NOUN
hassl-859	397	32	during	during	ADP
hassl-859	397	33	the	the	DET
hassl-859	397	34	adoption	adoption	NOUN
hassl-859	397	35	of	of	ADP
hassl-859	397	36	ifrs	ifrs	PROPN
hassl-859	397	37	as	as	ADP
hassl-859	397	38	wan	wan	PROPN
hassl-859	397	39	et	et	PROPN
hassl-859	397	40	al	al	PROPN
hassl-859	397	41	.	.	PROPN
hassl-859	398	1	(	(	PUNCT
hassl-859	398	2	2015	2015	NUM
hassl-859	398	3	)	)	PUNCT
hassl-859	398	4	stated	state	VERB
hassl-859	398	5	,	,	PUNCT
hassl-859	398	6	shariah	shariah	PROPN
hassl-859	398	7	-	-	PUNCT
hassl-859	398	8	compliant	compliant	ADJ
hassl-859	398	9	companies	company	NOUN
hassl-859	398	10	should	should	AUX
hassl-859	398	11	have	have	VERB
hassl-859	398	12	higher	high	ADJ
hassl-859	398	13	earnings	earning	NOUN
hassl-859	398	14	quality	quality	NOUN
hassl-859	398	15	compared	compare	VERB
hassl-859	398	16	to	to	ADP
hassl-859	398	17	the	the	DET
hassl-859	398	18	other	other	ADJ
hassl-859	398	19	industries	industry	NOUN
hassl-859	398	20	in	in	ADP
hassl-859	398	21	providing	provide	VERB
hassl-859	398	22	high	high	ADJ
hassl-859	398	23	-	-	PUNCT
hassl-859	398	24	quality	quality	NOUN
hassl-859	398	25	financial	financial	ADJ
hassl-859	398	26	reporting	reporting	NOUN
hassl-859	398	27	.	.	PUNCT
hassl-859	399	1	the	the	DET
hassl-859	399	2	reason	reason	NOUN
hassl-859	399	3	is	be	AUX
hassl-859	399	4	that	that	SCONJ
hassl-859	399	5	shariah	shariah	PROPN
hassl-859	399	6	status	status	NOUN
hassl-859	399	7	requires	require	VERB
hassl-859	399	8	adherence	adherence	NOUN
hassl-859	399	9	to	to	ADP
hassl-859	399	10	the	the	DET
hassl-859	399	11	islamic	islamic	ADJ
hassl-859	399	12	principles	principle	NOUN
hassl-859	399	13	and	and	CCONJ
hassl-859	399	14	guidelines	guideline	NOUN
hassl-859	399	15	that	that	PRON
hassl-859	399	16	prohibits	prohibit	VERB
hassl-859	399	17	unethical	unethical	ADJ
hassl-859	399	18	conduct	conduct	NOUN
hassl-859	399	19	in	in	ADP
hassl-859	399	20	business	business	NOUN
hassl-859	399	21	management	management	NOUN
hassl-859	399	22	.	.	PUNCT
hassl-859	400	1	hence	hence	ADV
hassl-859	400	2	,	,	PUNCT
hassl-859	400	3	practicing	practice	VERB
hassl-859	400	4	accounting	accounting	NOUN
hassl-859	400	5	conservatism	conservatism	NOUN
hassl-859	400	6	mitigates	mitigate	VERB
hassl-859	400	7	management	management	NOUN
hassl-859	400	8	problem	problem	NOUN
hassl-859	400	9	in	in	ADP
hassl-859	400	10	unethical	unethical	ADJ
hassl-859	400	11	conducts	conduct	NOUN
hassl-859	400	12	and	and	CCONJ
hassl-859	400	13	helps	help	VERB
hassl-859	400	14	in	in	ADP
hassl-859	400	15	producing	produce	VERB
hassl-859	400	16	high	high	ADJ
hassl-859	400	17	-	-	PUNCT
hassl-859	400	18	quality	quality	NOUN
hassl-859	400	19	financial	financial	ADJ
hassl-859	400	20	reporting	reporting	NOUN
hassl-859	400	21	based	base	VERB
hassl-859	400	22	on	on	ADP
hassl-859	400	23	the	the	DET
hassl-859	400	24	ifrs	ifrs	PROPN
hassl-859	400	25	application	application	NOUN
hassl-859	400	26	.	.	PUNCT
hassl-859	401	1	the	the	DET
hassl-859	401	2	result	result	NOUN
hassl-859	401	3	for	for	ADP
hassl-859	401	4	the	the	DET
hassl-859	401	5	relationship	relationship	NOUN
hassl-859	401	6	between	between	ADP
hassl-859	401	7	accounting	account	VERB
hassl-859	401	8	conservatism	conservatism	NOUN
hassl-859	401	9	and	and	CCONJ
hassl-859	401	10	financial	financial	ADJ
hassl-859	401	11	performance	performance	NOUN
hassl-859	401	12	depicted	depict	VERB
hassl-859	401	13	the	the	DET
hassl-859	401	14	expected	expect	VERB
hassl-859	401	15	results	result	NOUN
hassl-859	401	16	for	for	ADP
hassl-859	401	17	roa	roa	NOUN
hassl-859	401	18	which	which	PRON
hassl-859	401	19	has	have	VERB
hassl-859	401	20	a	a	DET
hassl-859	401	21	positive	positive	ADJ
hassl-859	401	22	significant	significant	ADJ
hassl-859	401	23	relationship	relationship	NOUN
hassl-859	401	24	with	with	ADP
hassl-859	401	25	accounting	accounting	NOUN
hassl-859	401	26	conservatism	conservatism	NOUN
hassl-859	401	27	through	through	ADP
hassl-859	401	28	the	the	DET
hassl-859	401	29	coefficient	coefficient	NOUN
hassl-859	401	30	of	of	ADP
hassl-859	401	31	c	c	NOUN
hassl-859	401	32	-	-	PUNCT
hassl-859	401	33	score	score	NOUN
hassl-859	401	34	.	.	PUNCT
hassl-859	402	1	this	this	PRON
hassl-859	402	2	implied	imply	VERB
hassl-859	402	3	that	that	SCONJ
hassl-859	402	4	shariah	shariah	PROPN
hassl-859	402	5	-	-	PUNCT
hassl-859	402	6	compliant	compliant	ADJ
hassl-859	402	7	companies	company	NOUN
hassl-859	402	8	with	with	ADP
hassl-859	402	9	high	high	ADJ
hassl-859	402	10	roa	roa	NOUN
hassl-859	402	11	were	be	AUX
hassl-859	402	12	conservative	conservative	ADJ
hassl-859	402	13	during	during	ADP
hassl-859	402	14	the	the	DET
hassl-859	402	15	ifrs	ifrs	PROPN
hassl-859	402	16	adoption	adoption	NOUN
hassl-859	402	17	period	period	NOUN
hassl-859	402	18	.	.	PUNCT
hassl-859	403	1	this	this	PRON
hassl-859	403	2	was	be	AUX
hassl-859	403	3	consistent	consistent	ADJ
hassl-859	403	4	with	with	ADP
hassl-859	403	5	the	the	DET
hassl-859	403	6	studies	study	NOUN
hassl-859	403	7	of	of	ADP
hassl-859	403	8	affes	affe	NOUN
hassl-859	403	9	and	and	CCONJ
hassl-859	403	10	sardouk	sardouk	NOUN
hassl-859	403	11	(	(	PUNCT
hassl-859	403	12	2016	2016	NUM
hassl-859	403	13	)	)	PUNCT
hassl-859	403	14	;	;	PUNCT
hassl-859	404	1	callen	callen	PROPN
hassl-859	404	2	et	et	PROPN
hassl-859	404	3	al	al	PROPN
hassl-859	404	4	.	.	PROPN
hassl-859	405	1	(	(	PUNCT
hassl-859	405	2	2016	2016	NUM
hassl-859	405	3	)	)	PUNCT
hassl-859	405	4	and	and	CCONJ
hassl-859	405	5	sana'a	sana'a	INTJ
hassl-859	405	6	(	(	PUNCT
hassl-859	405	7	2016	2016	NUM
hassl-859	405	8	)	)	PUNCT
hassl-859	405	9	that	that	PRON
hassl-859	405	10	examined	examine	VERB
hassl-859	405	11	on	on	ADP
hassl-859	405	12	company	company	NOUN
hassl-859	405	13	performances	performance	NOUN
hassl-859	405	14	as	as	ADV
hassl-859	405	15	well	well	ADV
hassl-859	405	16	.	.	PUNCT
hassl-859	406	1	this	this	DET
hassl-859	406	2	result	result	NOUN
hassl-859	406	3	implied	imply	VERB
hassl-859	406	4	that	that	SCONJ
hassl-859	406	5	listed	list	VERB
hassl-859	406	6	shariah	shariah	PROPN
hassl-859	406	7	-	-	PUNCT
hassl-859	406	8	compliant	compliant	ADJ
hassl-859	406	9	companies	company	NOUN
hassl-859	406	10	which	which	PRON
hassl-859	406	11	are	be	AUX
hassl-859	406	12	considered	consider	VERB
hassl-859	406	13	as	as	SCONJ
hassl-859	406	14	large	large	ADJ
hassl-859	406	15	companies	company	NOUN
hassl-859	406	16	with	with	ADP
hassl-859	406	17	more	more	ADJ
hassl-859	406	18	profits	profit	NOUN
hassl-859	406	19	and	and	CCONJ
hassl-859	406	20	debts	debt	NOUN
hassl-859	406	21	apply	apply	VERB
hassl-859	406	22	conservative	conservative	ADJ
hassl-859	406	23	accounting	accounting	NOUN
hassl-859	406	24	to	to	PART
hassl-859	406	25	mitigate	mitigate	VERB
hassl-859	406	26	the	the	DET
hassl-859	406	27	conflicts	conflict	NOUN
hassl-859	406	28	between	between	ADP
hassl-859	406	29	stakeholders	stakeholder	NOUN
hassl-859	406	30	such	such	ADJ
hassl-859	406	31	as	as	ADP
hassl-859	406	32	humanities	humanity	NOUN
hassl-859	406	33	and	and	CCONJ
hassl-859	406	34	social	social	ADJ
hassl-859	406	35	sciences	science	NOUN
hassl-859	406	36	letters	letter	NOUN
hassl-859	406	37	,	,	PUNCT
hassl-859	406	38	2020	2020	NUM
hassl-859	406	39	,	,	PUNCT
hassl-859	406	40	8(3	8(3	NUM
hassl-859	406	41	):	):	PUNCT
hassl-859	406	42	280	280	NUM
hassl-859	406	43	-	-	SYM
hassl-859	406	44	297	297	NUM
hassl-859	406	45	293	293	NUM
hassl-859	406	46	©	©	PROPN
hassl-859	406	47	2020	2020	NUM
hassl-859	406	48	conscientia	conscientia	PROPN
hassl-859	406	49	beam	beam	PROPN
hassl-859	406	50	.	.	PUNCT
hassl-859	407	1	all	all	DET
hassl-859	407	2	rights	right	NOUN
hassl-859	407	3	reserved	reserve	VERB
hassl-859	407	4	.	.	PUNCT
hassl-859	408	1	creditors	creditor	NOUN
hassl-859	408	2	.	.	PUNCT
hassl-859	409	1	in	in	ADP
hassl-859	409	2	relation	relation	NOUN
hassl-859	409	3	to	to	ADP
hassl-859	409	4	the	the	DET
hassl-859	409	5	stewardship	stewardship	NOUN
hassl-859	409	6	theory	theory	NOUN
hassl-859	409	7	,	,	PUNCT
hassl-859	409	8	it	it	PRON
hassl-859	409	9	highlighted	highlight	VERB
hassl-859	409	10	the	the	DET
hassl-859	409	11	concept	concept	NOUN
hassl-859	409	12	of	of	ADP
hassl-859	409	13	accountability	accountability	NOUN
hassl-859	409	14	to	to	ADP
hassl-859	409	15	god	god	PROPN
hassl-859	409	16	,	,	PUNCT
hassl-859	409	17	as	as	SCONJ
hassl-859	409	18	humans	human	NOUN
hassl-859	409	19	are	be	AUX
hassl-859	409	20	supposed	suppose	VERB
hassl-859	409	21	to	to	PART
hassl-859	409	22	refrain	refrain	VERB
hassl-859	409	23	from	from	ADP
hassl-859	409	24	certain	certain	ADJ
hassl-859	409	25	actions	action	NOUN
hassl-859	409	26	in	in	ADP
hassl-859	409	27	managing	manage	VERB
hassl-859	409	28	the	the	DET
hassl-859	409	29	resources	resource	NOUN
hassl-859	409	30	given	give	VERB
hassl-859	409	31	in	in	ADP
hassl-859	409	32	order	order	NOUN
hassl-859	409	33	to	to	PART
hassl-859	409	34	achieve	achieve	VERB
hassl-859	409	35	certain	certain	ADJ
hassl-859	409	36	goals	goal	NOUN
hassl-859	409	37	and	and	CCONJ
hassl-859	409	38	objectives	objective	NOUN
hassl-859	409	39	(	(	PUNCT
hassl-859	409	40	hameed	hameed	PROPN
hassl-859	409	41	&	&	CCONJ
hassl-859	409	42	yaya	yaya	PROPN
hassl-859	409	43	,	,	PUNCT
hassl-859	409	44	2005	2005	NUM
hassl-859	409	45	)	)	PUNCT
hassl-859	409	46	.	.	PUNCT
hassl-859	410	1	lewis	lewis	PROPN
hassl-859	410	2	(	(	PUNCT
hassl-859	410	3	2001	2001	NUM
hassl-859	410	4	)	)	PUNCT
hassl-859	410	5	highlighted	highlight	VERB
hassl-859	410	6	accountability	accountability	NOUN
hassl-859	410	7	as	as	ADP
hassl-859	410	8	an	an	DET
hassl-859	410	9	obligation	obligation	NOUN
hassl-859	410	10	for	for	ADP
hassl-859	410	11	businesses	business	NOUN
hassl-859	410	12	in	in	ADP
hassl-859	410	13	providing	provide	VERB
hassl-859	410	14	an	an	DET
hassl-859	410	15	account	account	NOUN
hassl-859	410	16	to	to	ADP
hassl-859	410	17	the	the	DET
hassl-859	410	18	islamic	islamic	ADJ
hassl-859	410	19	community	community	NOUN
hassl-859	410	20	at	at	ADP
hassl-859	410	21	large	large	ADJ
hassl-859	410	22	(	(	PUNCT
hassl-859	410	23	ummah	ummah	NUM
hassl-859	410	24	)	)	PUNCT
hassl-859	410	25	,	,	PUNCT
hassl-859	410	26	which	which	PRON
hassl-859	410	27	they	they	PRON
hassl-859	410	28	have	have	VERB
hassl-859	410	29	their	their	PRON
hassl-859	410	30	right	right	NOUN
hassl-859	410	31	to	to	PART
hassl-859	410	32	know	know	VERB
hassl-859	410	33	the	the	DET
hassl-859	410	34	effects	effect	NOUN
hassl-859	410	35	of	of	ADP
hassl-859	410	36	the	the	DET
hassl-859	410	37	operations	operation	NOUN
hassl-859	410	38	on	on	ADP
hassl-859	410	39	its	its	PRON
hassl-859	410	40	well	well	ADV
hassl-859	410	41	-	-	PUNCT
hassl-859	410	42	being	being	NOUN
hassl-859	410	43	.	.	PUNCT
hassl-859	411	1	this	this	PRON
hassl-859	411	2	supposes	suppose	VERB
hassl-859	411	3	to	to	PART
hassl-859	411	4	impact	impact	VERB
hassl-859	411	5	the	the	DET
hassl-859	411	6	manner	manner	NOUN
hassl-859	411	7	of	of	ADP
hassl-859	411	8	managing	manage	VERB
hassl-859	411	9	business	business	NOUN
hassl-859	411	10	in	in	ADP
hassl-859	411	11	islamic	islamic	ADJ
hassl-859	411	12	communities	community	NOUN
hassl-859	411	13	and	and	CCONJ
hassl-859	411	14	therefore	therefore	ADV
hassl-859	411	15	,	,	PUNCT
hassl-859	411	16	islamic	islamic	ADJ
hassl-859	411	17	companies	company	NOUN
hassl-859	411	18	are	be	AUX
hassl-859	411	19	responsible	responsible	ADJ
hassl-859	411	20	to	to	PART
hassl-859	411	21	deliver	deliver	VERB
hassl-859	411	22	their	their	PRON
hassl-859	411	23	fulfillment	fulfillment	NOUN
hassl-859	411	24	of	of	ADP
hassl-859	411	25	such	such	ADJ
hassl-859	411	26	tasks	task	NOUN
hassl-859	411	27	(	(	PUNCT
hassl-859	411	28	aribi	aribi	PROPN
hassl-859	411	29	&	&	CCONJ
hassl-859	411	30	gao	gao	PROPN
hassl-859	411	31	,	,	PUNCT
hassl-859	411	32	2010	2010	NUM
hassl-859	411	33	)	)	PUNCT
hassl-859	411	34	.	.	PUNCT
hassl-859	412	1	thus	thus	ADV
hassl-859	412	2	,	,	PUNCT
hassl-859	412	3	shariah	shariah	PROPN
hassl-859	412	4	-	-	PUNCT
hassl-859	412	5	compliant	compliant	ADJ
hassl-859	412	6	companies	company	NOUN
hassl-859	412	7	carry	carry	VERB
hassl-859	412	8	islamic	islamic	ADJ
hassl-859	412	9	values	value	NOUN
hassl-859	412	10	and	and	CCONJ
hassl-859	412	11	are	be	AUX
hassl-859	412	12	being	be	AUX
hassl-859	412	13	accountable	accountable	ADJ
hassl-859	412	14	by	by	ADP
hassl-859	412	15	producing	produce	VERB
hassl-859	412	16	high	high	ADJ
hassl-859	412	17	quality	quality	NOUN
hassl-859	412	18	reporting	reporting	NOUN
hassl-859	412	19	to	to	PART
hassl-859	412	20	enhance	enhance	VERB
hassl-859	412	21	the	the	DET
hassl-859	412	22	companies	company	NOUN
hassl-859	412	23	’	'	PUNCT
hassl-859	412	24	performances	performance	NOUN
hassl-859	412	25	.	.	PUNCT
hassl-859	413	1	stewardship	stewardship	NOUN
hassl-859	413	2	theory	theory	NOUN
hassl-859	413	3	also	also	ADV
hassl-859	413	4	suggests	suggest	VERB
hassl-859	413	5	that	that	SCONJ
hassl-859	413	6	accounting	accounting	NOUN
hassl-859	413	7	conservatism	conservatism	NOUN
hassl-859	413	8	plays	play	VERB
hassl-859	413	9	an	an	DET
hassl-859	413	10	important	important	ADJ
hassl-859	413	11	role	role	NOUN
hassl-859	413	12	in	in	ADP
hassl-859	413	13	managing	manage	VERB
hassl-859	413	14	conflicts	conflict	NOUN
hassl-859	413	15	between	between	ADP
hassl-859	413	16	shareholders	shareholder	NOUN
hassl-859	413	17	and	and	CCONJ
hassl-859	413	18	other	other	ADJ
hassl-859	413	19	stakeholders	stakeholder	NOUN
hassl-859	413	20	such	such	ADJ
hassl-859	413	21	as	as	ADP
hassl-859	413	22	creditors	creditor	NOUN
hassl-859	413	23	are	be	AUX
hassl-859	413	24	accepted	accept	VERB
hassl-859	413	25	.	.	PUNCT
hassl-859	414	1	in	in	ADP
hassl-859	414	2	short	short	ADJ
hassl-859	414	3	,	,	PUNCT
hassl-859	414	4	stewardship	stewardship	NOUN
hassl-859	414	5	theory	theory	NOUN
hassl-859	414	6	is	be	AUX
hassl-859	414	7	accepted	accept	VERB
hassl-859	414	8	as	as	SCONJ
hassl-859	414	9	shariah	shariah	NOUN
hassl-859	414	10	-	-	PUNCT
hassl-859	414	11	compliant	compliant	ADJ
hassl-859	414	12	companies	company	NOUN
hassl-859	414	13	conduct	conduct	VERB
hassl-859	414	14	their	their	PRON
hassl-859	414	15	business	business	NOUN
hassl-859	414	16	in	in	ADP
hassl-859	414	17	accordance	accordance	NOUN
hassl-859	414	18	with	with	ADP
hassl-859	414	19	islamic	islamic	ADJ
hassl-859	414	20	law	law	NOUN
hassl-859	414	21	that	that	PRON
hassl-859	414	22	suggests	suggest	VERB
hassl-859	414	23	good	good	ADJ
hassl-859	414	24	ethical	ethical	ADJ
hassl-859	414	25	behavior	behavior	NOUN
hassl-859	414	26	.	.	PUNCT
hassl-859	415	1	thus	thus	ADV
hassl-859	415	2	,	,	PUNCT
hassl-859	415	3	accounting	account	VERB
hassl-859	415	4	conservatism	conservatism	NOUN
hassl-859	415	5	is	be	AUX
hassl-859	415	6	enhanced	enhance	VERB
hassl-859	415	7	through	through	ADP
hassl-859	415	8	the	the	DET
hassl-859	415	9	value	value	NOUN
hassl-859	415	10	of	of	ADP
hassl-859	415	11	religion	religion	NOUN
hassl-859	415	12	as	as	ADP
hassl-859	415	13	an	an	DET
hassl-859	415	14	important	important	ADJ
hassl-859	415	15	role	role	NOUN
hassl-859	415	16	in	in	ADP
hassl-859	415	17	the	the	DET
hassl-859	415	18	promotion	promotion	NOUN
hassl-859	415	19	of	of	ADP
hassl-859	415	20	good	good	ADJ
hassl-859	415	21	ethical	ethical	ADJ
hassl-859	415	22	behavior	behavior	NOUN
hassl-859	415	23	.	.	PUNCT
hassl-859	416	1	5	5	X
hassl-859	416	2	.	.	X
hassl-859	416	3	conclusion	conclusion	NOUN
hassl-859	416	4	the	the	DET
hassl-859	416	5	study	study	NOUN
hassl-859	416	6	complements	complement	VERB
hassl-859	416	7	the	the	DET
hassl-859	416	8	existing	exist	VERB
hassl-859	416	9	literature	literature	NOUN
hassl-859	416	10	on	on	ADP
hassl-859	416	11	accounting	accounting	NOUN
hassl-859	416	12	conservatism	conservatism	NOUN
hassl-859	416	13	.	.	PUNCT
hassl-859	417	1	most	most	ADJ
hassl-859	417	2	of	of	ADP
hassl-859	417	3	the	the	DET
hassl-859	417	4	previous	previous	ADJ
hassl-859	417	5	studies	study	NOUN
hassl-859	417	6	focused	focus	VERB
hassl-859	417	7	on	on	ADP
hassl-859	417	8	listed	list	VERB
hassl-859	417	9	companies	company	NOUN
hassl-859	417	10	,	,	PUNCT
hassl-859	417	11	but	but	CCONJ
hassl-859	417	12	little	little	ADJ
hassl-859	417	13	of	of	ADP
hassl-859	417	14	the	the	DET
hassl-859	417	15	views	view	NOUN
hassl-859	417	16	were	be	AUX
hassl-859	417	17	on	on	ADP
hassl-859	417	18	listed	list	VERB
hassl-859	417	19	scc	scc	PROPN
hassl-859	417	20	.	.	PUNCT
hassl-859	418	1	the	the	DET
hassl-859	418	2	study	study	NOUN
hassl-859	418	3	on	on	ADP
hassl-859	418	4	the	the	DET
hassl-859	418	5	scc	scc	PROPN
hassl-859	418	6	allows	allow	VERB
hassl-859	418	7	conclusion	conclusion	NOUN
hassl-859	418	8	to	to	PART
hassl-859	418	9	be	be	AUX
hassl-859	418	10	drawn	draw	VERB
hassl-859	418	11	based	base	VERB
hassl-859	418	12	on	on	ADP
hassl-859	418	13	stewardship	stewardship	NOUN
hassl-859	418	14	theory	theory	NOUN
hassl-859	418	15	.	.	PUNCT
hassl-859	419	1	this	this	DET
hassl-859	419	2	study	study	NOUN
hassl-859	419	3	shed	shed	VERB
hassl-859	419	4	light	light	NOUN
hassl-859	419	5	on	on	ADP
hassl-859	419	6	financial	financial	ADJ
hassl-859	419	7	performance	performance	NOUN
hassl-859	419	8	in	in	ADP
hassl-859	419	9	relation	relation	NOUN
hassl-859	419	10	to	to	ADP
hassl-859	419	11	conservatism	conservatism	NOUN
hassl-859	419	12	that	that	SCONJ
hassl-859	419	13	only	only	ADV
hassl-859	419	14	a	a	DET
hassl-859	419	15	few	few	ADJ
hassl-859	419	16	prior	prior	ADJ
hassl-859	419	17	studies	study	NOUN
hassl-859	419	18	have	have	AUX
hassl-859	419	19	done	do	VERB
hassl-859	419	20	.	.	PUNCT
hassl-859	420	1	the	the	DET
hassl-859	420	2	results	result	NOUN
hassl-859	420	3	from	from	ADP
hassl-859	420	4	this	this	DET
hassl-859	420	5	study	study	NOUN
hassl-859	420	6	supported	support	VERB
hassl-859	420	7	the	the	DET
hassl-859	420	8	contention	contention	NOUN
hassl-859	420	9	by	by	ADP
hassl-859	420	10	stewardship	stewardship	NOUN
hassl-859	420	11	theory	theory	NOUN
hassl-859	420	12	that	that	SCONJ
hassl-859	420	13	the	the	DET
hassl-859	420	14	scc	scc	PROPN
hassl-859	420	15	as	as	ADP
hassl-859	420	16	vicegerent	vicegerent	ADJ
hassl-859	420	17	in	in	ADP
hassl-859	420	18	managing	manage	VERB
hassl-859	420	19	allah	allah	PROPN
hassl-859	420	20	’s	’s	PART
hassl-859	420	21	properties	property	NOUN
hassl-859	420	22	have	have	VERB
hassl-859	420	23	the	the	DET
hassl-859	420	24	tendency	tendency	NOUN
hassl-859	420	25	to	to	PART
hassl-859	420	26	produce	produce	VERB
hassl-859	420	27	high	high	ADJ
hassl-859	420	28	quality	quality	NOUN
hassl-859	420	29	of	of	ADP
hassl-859	420	30	financial	financial	ADJ
hassl-859	420	31	statement	statement	NOUN
hassl-859	420	32	,	,	PUNCT
hassl-859	420	33	thus	thus	ADV
hassl-859	420	34	enhancing	enhance	VERB
hassl-859	420	35	performance	performance	NOUN
hassl-859	420	36	,	,	PUNCT
hassl-859	420	37	which	which	PRON
hassl-859	420	38	contributes	contribute	VERB
hassl-859	420	39	to	to	ADP
hassl-859	420	40	the	the	DET
hassl-859	420	41	well	well	ADV
hassl-859	420	42	-	-	PUNCT
hassl-859	420	43	being	being	NOUN
hassl-859	420	44	of	of	ADP
hassl-859	420	45	society	society	NOUN
hassl-859	420	46	.	.	PUNCT
hassl-859	421	1	the	the	DET
hassl-859	421	2	results	result	NOUN
hassl-859	421	3	of	of	ADP
hassl-859	421	4	the	the	DET
hassl-859	421	5	study	study	NOUN
hassl-859	421	6	attracted	attract	VERB
hassl-859	421	7	several	several	ADJ
hassl-859	421	8	interested	interested	ADJ
hassl-859	421	9	parties	party	NOUN
hassl-859	421	10	such	such	ADJ
hassl-859	421	11	as	as	ADP
hassl-859	421	12	academicians	academician	NOUN
hassl-859	421	13	,	,	PUNCT
hassl-859	421	14	regulators	regulator	NOUN
hassl-859	421	15	and	and	CCONJ
hassl-859	421	16	practitioners	practitioner	NOUN
hassl-859	421	17	as	as	SCONJ
hassl-859	421	18	conservatism	conservatism	NOUN
hassl-859	421	19	can	can	AUX
hassl-859	421	20	mitigate	mitigate	VERB
hassl-859	421	21	the	the	DET
hassl-859	421	22	agency	agency	NOUN
hassl-859	421	23	problem	problem	NOUN
hassl-859	421	24	through	through	ADP
hassl-859	421	25	best	good	ADJ
hassl-859	421	26	ethical	ethical	ADJ
hassl-859	421	27	behavior	behavior	NOUN
hassl-859	421	28	.	.	PUNCT
hassl-859	422	1	this	this	DET
hassl-859	422	2	study	study	NOUN
hassl-859	422	3	contributes	contribute	VERB
hassl-859	422	4	to	to	ADP
hassl-859	422	5	the	the	DET
hassl-859	422	6	knowledge	knowledge	NOUN
hassl-859	422	7	of	of	ADP
hassl-859	422	8	accounting	accounting	NOUN
hassl-859	422	9	quality	quality	NOUN
hassl-859	422	10	by	by	ADP
hassl-859	422	11	explaining	explain	VERB
hassl-859	422	12	the	the	DET
hassl-859	422	13	ethical	ethical	ADJ
hassl-859	422	14	behavior	behavior	NOUN
hassl-859	422	15	of	of	ADP
hassl-859	422	16	companies	company	NOUN
hassl-859	422	17	using	use	VERB
hassl-859	422	18	the	the	DET
hassl-859	422	19	stewardship	stewardship	NOUN
hassl-859	422	20	theory	theory	NOUN
hassl-859	422	21	.	.	PUNCT
hassl-859	423	1	additionally	additionally	ADV
hassl-859	423	2	,	,	PUNCT
hassl-859	423	3	with	with	ADP
hassl-859	423	4	the	the	DET
hassl-859	423	5	findings	finding	NOUN
hassl-859	423	6	,	,	PUNCT
hassl-859	423	7	regulators	regulator	NOUN
hassl-859	423	8	such	such	ADJ
hassl-859	423	9	as	as	ADP
hassl-859	423	10	the	the	DET
hassl-859	423	11	masb	masb	NOUN
hassl-859	423	12	can	can	AUX
hassl-859	423	13	play	play	VERB
hassl-859	423	14	a	a	DET
hassl-859	423	15	role	role	NOUN
hassl-859	423	16	in	in	ADP
hassl-859	423	17	promoting	promote	VERB
hassl-859	423	18	conservatism	conservatism	NOUN
hassl-859	423	19	in	in	ADP
hassl-859	423	20	developing	develop	VERB
hassl-859	423	21	and	and	CCONJ
hassl-859	423	22	implementing	implement	VERB
hassl-859	423	23	accounting	accounting	NOUN
hassl-859	423	24	standards	standard	NOUN
hassl-859	423	25	.	.	PUNCT
hassl-859	424	1	the	the	DET
hassl-859	424	2	results	result	NOUN
hassl-859	424	3	of	of	ADP
hassl-859	424	4	the	the	DET
hassl-859	424	5	study	study	NOUN
hassl-859	424	6	can	can	AUX
hassl-859	424	7	attract	attract	VERB
hassl-859	424	8	the	the	DET
hassl-859	424	9	interests	interest	NOUN
hassl-859	424	10	of	of	ADP
hassl-859	424	11	creditors	creditor	NOUN
hassl-859	424	12	and	and	CCONJ
hassl-859	424	13	lenders	lender	NOUN
hassl-859	424	14	because	because	SCONJ
hassl-859	424	15	the	the	DET
hassl-859	424	16	management	management	NOUN
hassl-859	424	17	of	of	ADP
hassl-859	424	18	debt	debt	NOUN
hassl-859	424	19	and	and	CCONJ
hassl-859	424	20	the	the	DET
hassl-859	424	21	distribution	distribution	NOUN
hassl-859	424	22	of	of	ADP
hassl-859	424	23	profits	profit	NOUN
hassl-859	424	24	are	be	AUX
hassl-859	424	25	found	find	VERB
hassl-859	424	26	to	to	PART
hassl-859	424	27	be	be	AUX
hassl-859	424	28	significant	significant	ADJ
hassl-859	424	29	with	with	ADP
hassl-859	424	30	the	the	DET
hassl-859	424	31	existence	existence	NOUN
hassl-859	424	32	of	of	ADP
hassl-859	424	33	conservatism	conservatism	NOUN
hassl-859	424	34	.	.	PUNCT
hassl-859	425	1	this	this	DET
hassl-859	425	2	study	study	NOUN
hassl-859	425	3	is	be	AUX
hassl-859	425	4	of	of	ADP
hassl-859	425	5	interest	interest	NOUN
hassl-859	425	6	to	to	ADP
hassl-859	425	7	other	other	ADJ
hassl-859	425	8	stakeholders	stakeholder	NOUN
hassl-859	425	9	such	such	ADJ
hassl-859	425	10	as	as	ADP
hassl-859	425	11	investors	investor	NOUN
hassl-859	425	12	who	who	PRON
hassl-859	425	13	are	be	AUX
hassl-859	425	14	concerned	concerned	ADJ
hassl-859	425	15	on	on	ADP
hassl-859	425	16	the	the	DET
hassl-859	425	17	quality	quality	NOUN
hassl-859	425	18	of	of	ADP
hassl-859	425	19	reporting	reporting	NOUN
hassl-859	425	20	in	in	ADP
hassl-859	425	21	icm	icm	PROPN
hassl-859	425	22	.	.	PUNCT
hassl-859	426	1	finally	finally	ADV
hassl-859	426	2	,	,	PUNCT
hassl-859	426	3	the	the	DET
hassl-859	426	4	results	result	NOUN
hassl-859	426	5	imply	imply	VERB
hassl-859	426	6	that	that	SCONJ
hassl-859	426	7	ifrs	ifrs	PROPN
hassl-859	426	8	is	be	AUX
hassl-859	426	9	a	a	DET
hassl-859	426	10	set	set	NOUN
hassl-859	426	11	of	of	ADP
hassl-859	426	12	high	high	ADJ
hassl-859	426	13	-	-	PUNCT
hassl-859	426	14	quality	quality	NOUN
hassl-859	426	15	accounting	accounting	NOUN
hassl-859	426	16	standards	standard	NOUN
hassl-859	426	17	since	since	SCONJ
hassl-859	426	18	the	the	DET
hassl-859	426	19	financial	financial	ADJ
hassl-859	426	20	statements	statement	NOUN
hassl-859	426	21	in	in	ADP
hassl-859	426	22	icm	icm	NOUN
hassl-859	426	23	during	during	ADP
hassl-859	426	24	the	the	DET
hassl-859	426	25	ifrs	ifrs	PROPN
hassl-859	426	26	period	period	NOUN
hassl-859	426	27	are	be	AUX
hassl-859	426	28	conservative	conservative	ADJ
hassl-859	426	29	.	.	PUNCT
hassl-859	427	1	this	this	DET
hassl-859	427	2	study	study	NOUN
hassl-859	427	3	is	be	AUX
hassl-859	427	4	not	not	PART
hassl-859	427	5	without	without	ADP
hassl-859	427	6	its	its	PRON
hassl-859	427	7	limitations	limitation	NOUN
hassl-859	427	8	.	.	PUNCT
hassl-859	428	1	one	one	NUM
hassl-859	428	2	of	of	ADP
hassl-859	428	3	the	the	DET
hassl-859	428	4	limitations	limitation	NOUN
hassl-859	428	5	was	be	AUX
hassl-859	428	6	that	that	SCONJ
hassl-859	428	7	the	the	DET
hassl-859	428	8	scope	scope	NOUN
hassl-859	428	9	of	of	ADP
hassl-859	428	10	the	the	DET
hassl-859	428	11	study	study	NOUN
hassl-859	428	12	was	be	AUX
hassl-859	428	13	limited	limit	VERB
hassl-859	428	14	to	to	ADP
hassl-859	428	15	only	only	ADV
hassl-859	428	16	the	the	DET
hassl-859	428	17	top	top	ADJ
hassl-859	428	18	100	100	NUM
hassl-859	428	19	public	public	ADJ
hassl-859	428	20	listed	list	VERB
hassl-859	428	21	companies	company	NOUN
hassl-859	428	22	from	from	ADP
hassl-859	428	23	the	the	DET
hassl-859	428	24	years	year	NOUN
hassl-859	428	25	2012	2012	NUM
hassl-859	428	26	to	to	ADP
hassl-859	428	27	2017	2017	NUM
hassl-859	428	28	in	in	ADP
hassl-859	428	29	malaysia	malaysia	PROPN
hassl-859	428	30	.	.	PUNCT
hassl-859	429	1	second	second	ADJ
hassl-859	429	2	,	,	PUNCT
hassl-859	429	3	the	the	DET
hassl-859	429	4	financial	financial	ADJ
hassl-859	429	5	performance	performance	NOUN
hassl-859	429	6	measurement	measurement	NOUN
hassl-859	429	7	was	be	AUX
hassl-859	429	8	restricted	restrict	VERB
hassl-859	429	9	to	to	ADP
hassl-859	429	10	only	only	ADV
hassl-859	429	11	roa	roa	PROPN
hassl-859	429	12	.	.	PROPN
hassl-859	430	1	third	third	ADJ
hassl-859	430	2	,	,	PUNCT
hassl-859	430	3	future	future	ADJ
hassl-859	430	4	research	research	NOUN
hassl-859	430	5	should	should	AUX
hassl-859	430	6	consider	consider	VERB
hassl-859	430	7	extending	extend	VERB
hassl-859	430	8	this	this	DET
hassl-859	430	9	study	study	NOUN
hassl-859	430	10	to	to	ADP
hassl-859	430	11	more	more	ADJ
hassl-859	430	12	industries	industry	NOUN
hassl-859	430	13	rather	rather	ADV
hassl-859	430	14	than	than	ADP
hassl-859	430	15	focusing	focus	VERB
hassl-859	430	16	on	on	ADP
hassl-859	430	17	the	the	DET
hassl-859	430	18	scc	scc	NOUN
hassl-859	430	19	.	.	PUNCT
hassl-859	431	1	this	this	PRON
hassl-859	431	2	will	will	AUX
hassl-859	431	3	give	give	VERB
hassl-859	431	4	more	more	ADJ
hassl-859	431	5	comprehensive	comprehensive	ADJ
hassl-859	431	6	results	result	NOUN
hassl-859	431	7	.	.	PUNCT
hassl-859	432	1	in	in	ADP
hassl-859	432	2	addition	addition	NOUN
hassl-859	432	3	to	to	ADP
hassl-859	432	4	roa	roa	PROPN
hassl-859	432	5	,	,	PUNCT
hassl-859	432	6	as	as	SCONJ
hassl-859	432	7	the	the	DET
hassl-859	432	8	financial	financial	ADJ
hassl-859	432	9	performance	performance	NOUN
hassl-859	432	10	measurement	measurement	NOUN
hassl-859	432	11	,	,	PUNCT
hassl-859	432	12	considering	consider	VERB
hassl-859	432	13	another	another	DET
hassl-859	432	14	relevant	relevant	ADJ
hassl-859	432	15	variable	variable	NOUN
hassl-859	432	16	such	such	ADJ
hassl-859	432	17	as	as	ADP
hassl-859	432	18	earnings	earning	NOUN
hassl-859	432	19	per	per	ADP
hassl-859	432	20	share	share	NOUN
hassl-859	432	21	(	(	PUNCT
hassl-859	432	22	eps	eps	PROPN
hassl-859	432	23	)	)	PUNCT
hassl-859	432	24	and	and	CCONJ
hassl-859	432	25	other	other	ADJ
hassl-859	432	26	non	non	ADJ
hassl-859	432	27	-	-	ADJ
hassl-859	432	28	financial	financial	ADJ
hassl-859	432	29	performance	performance	NOUN
hassl-859	432	30	measurement	measurement	NOUN
hassl-859	432	31	would	would	AUX
hassl-859	432	32	be	be	AUX
hassl-859	432	33	worthwhile	worthwhile	ADJ
hassl-859	432	34	to	to	PART
hassl-859	432	35	explore	explore	VERB
hassl-859	432	36	.	.	PUNCT
hassl-859	433	1	another	another	DET
hassl-859	433	2	recommendation	recommendation	NOUN
hassl-859	433	3	is	be	AUX
hassl-859	433	4	to	to	PART
hassl-859	433	5	consider	consider	VERB
hassl-859	433	6	extending	extend	VERB
hassl-859	433	7	the	the	DET
hassl-859	433	8	study	study	NOUN
hassl-859	433	9	to	to	ADP
hassl-859	433	10	other	other	ADJ
hassl-859	433	11	quality	quality	NOUN
hassl-859	433	12	of	of	ADP
hassl-859	433	13	earnings	earning	NOUN
hassl-859	433	14	such	such	ADJ
hassl-859	433	15	as	as	ADP
hassl-859	433	16	accruals	accrual	NOUN
hassl-859	433	17	or	or	CCONJ
hassl-859	433	18	finding	find	VERB
hassl-859	433	19	a	a	DET
hassl-859	433	20	model	model	NOUN
hassl-859	433	21	that	that	PRON
hassl-859	433	22	may	may	AUX
hassl-859	433	23	offer	offer	VERB
hassl-859	433	24	the	the	DET
hassl-859	433	25	best	good	ADJ
hassl-859	433	26	possible	possible	ADJ
hassl-859	433	27	solutions	solution	NOUN
hassl-859	433	28	in	in	ADP
hassl-859	433	29	detecting	detect	VERB
hassl-859	433	30	the	the	DET
hassl-859	433	31	existence	existence	NOUN
hassl-859	433	32	of	of	ADP
hassl-859	433	33	earnings	earning	NOUN
hassl-859	433	34	quality	quality	NOUN
hassl-859	433	35	for	for	ADP
hassl-859	433	36	the	the	DET
hassl-859	433	37	industries	industry	NOUN
hassl-859	433	38	.	.	PUNCT
hassl-859	434	1	the	the	DET
hassl-859	434	2	inclusion	inclusion	NOUN
hassl-859	434	3	of	of	ADP
hassl-859	434	4	other	other	ADJ
hassl-859	434	5	detailed	detailed	ADJ
hassl-859	434	6	information	information	NOUN
hassl-859	434	7	on	on	ADP
hassl-859	434	8	other	other	ADJ
hassl-859	434	9	relevant	relevant	ADJ
hassl-859	434	10	factors	factor	NOUN
hassl-859	434	11	such	such	ADJ
hassl-859	434	12	as	as	ADP
hassl-859	434	13	corporate	corporate	ADJ
hassl-859	434	14	governance	governance	NOUN
hassl-859	434	15	and	and	CCONJ
hassl-859	434	16	ownership	ownership	NOUN
hassl-859	434	17	structure	structure	NOUN
hassl-859	434	18	to	to	PART
hassl-859	434	19	achieve	achieve	VERB
hassl-859	434	20	conservatism	conservatism	NOUN
hassl-859	434	21	in	in	ADP
hassl-859	434	22	the	the	DET
hassl-859	434	23	contracting	contracting	NOUN
hassl-859	434	24	relationship	relationship	NOUN
hassl-859	434	25	could	could	AUX
hassl-859	434	26	also	also	ADV
hassl-859	434	27	be	be	AUX
hassl-859	434	28	part	part	NOUN
hassl-859	434	29	of	of	ADP
hassl-859	434	30	further	further	ADJ
hassl-859	434	31	research	research	NOUN
hassl-859	434	32	.	.	PUNCT
hassl-859	435	1	funding	funding	NOUN
hassl-859	435	2	:	:	PUNCT
hassl-859	435	3	authors	author	NOUN
hassl-859	435	4	acknowledge	acknowledge	VERB
hassl-859	435	5	the	the	DET
hassl-859	435	6	financial	financial	ADJ
hassl-859	435	7	assistance	assistance	NOUN
hassl-859	435	8	from	from	ADP
hassl-859	435	9	the	the	DET
hassl-859	435	10	accounting	accounting	NOUN
hassl-859	435	11	research	research	PROPN
hassl-859	435	12	institute	institute	PROPN
hassl-859	435	13	,	,	PUNCT
hassl-859	435	14	universiti	universiti	PROPN
hassl-859	435	15	teknologi	teknologi	PROPN
hassl-859	435	16	mara	mara	PROPN
hassl-859	435	17	.	.	PUNCT
hassl-859	436	1	competing	compete	VERB
hassl-859	436	2	interests	interest	NOUN
hassl-859	436	3	:	:	PUNCT
hassl-859	436	4	the	the	DET
hassl-859	436	5	authors	author	NOUN
hassl-859	436	6	declare	declare	VERB
hassl-859	436	7	that	that	SCONJ
hassl-859	436	8	they	they	PRON
hassl-859	436	9	have	have	VERB
hassl-859	436	10	no	no	DET
hassl-859	436	11	competing	compete	VERB
hassl-859	436	12	interests	interest	NOUN
hassl-859	436	13	.	.	PUNCT
hassl-859	437	1	acknowledgement	acknowledgement	NOUN
hassl-859	437	2	:	:	PUNCT
hassl-859	437	3	all	all	DET
hassl-859	437	4	authors	author	NOUN
hassl-859	437	5	contributed	contribute	VERB
hassl-859	437	6	equally	equally	ADV
hassl-859	437	7	to	to	ADP
hassl-859	437	8	the	the	DET
hassl-859	437	9	conception	conception	NOUN
hassl-859	437	10	and	and	CCONJ
hassl-859	437	11	design	design	NOUN
hassl-859	437	12	of	of	ADP
hassl-859	437	13	the	the	DET
hassl-859	437	14	study	study	NOUN
hassl-859	437	15	.	.	PUNCT
hassl-859	438	1	humanities	humanity	NOUN
hassl-859	438	2	and	and	CCONJ
hassl-859	438	3	social	social	ADJ
hassl-859	438	4	sciences	science	NOUN
hassl-859	438	5	letters	letter	NOUN
hassl-859	438	6	,	,	PUNCT
hassl-859	438	7	2020	2020	NUM
hassl-859	438	8	,	,	PUNCT
hassl-859	438	9	8(3	8(3	NUM
hassl-859	438	10	):	):	PUNCT
hassl-859	438	11	280	280	NUM
hassl-859	438	12	-	-	SYM
hassl-859	438	13	297	297	NUM
hassl-859	438	14	294	294	NUM
hassl-859	438	15	©	©	PROPN
hassl-859	438	16	2020	2020	NUM
hassl-859	438	17	conscientia	conscientia	PROPN
hassl-859	438	18	beam	beam	PROPN
hassl-859	438	19	.	.	PUNCT
hassl-859	439	1	all	all	DET
hassl-859	439	2	rights	right	NOUN
hassl-859	439	3	reserved	reserve	VERB
hassl-859	439	4	.	.	PUNCT
hassl-859	440	1	references	reference	NOUN
hassl-859	440	2	abdul	abdul	PROPN
hassl-859	440	3	-	-	PUNCT
hassl-859	440	4	rahman	rahman	PROPN
hassl-859	440	5	,	,	PUNCT
hassl-859	440	6	r.	r.	PROPN
hassl-859	440	7	,	,	PUNCT
hassl-859	440	8	rahman	rahman	PROPN
hassl-859	440	9	,	,	PUNCT
hassl-859	440	10	a.	a.	PROPN
hassl-859	440	11	,	,	PUNCT
hassl-859	440	12	&	&	CCONJ
hassl-859	440	13	courtenay	courtenay	PROPN
hassl-859	440	14	,	,	PUNCT
hassl-859	440	15	s.	s.	PROPN
hassl-859	440	16	(	(	PUNCT
hassl-859	440	17	2012	2012	NUM
hassl-859	440	18	)	)	PUNCT
hassl-859	440	19	.	.	PUNCT
hassl-859	441	1	religious	religious	ADJ
hassl-859	441	2	ethical	ethical	ADJ
hassl-859	441	3	values	value	NOUN
hassl-859	441	4	and	and	CCONJ
hassl-859	441	5	accounting	accounting	NOUN
hassl-859	441	6	conservatism	conservatism	NOUN
hassl-859	441	7	:	:	PUNCT
hassl-859	441	8	some	some	DET
hassl-859	441	9	evidence	evidence	NOUN
hassl-859	441	10	from	from	ADP
hassl-859	441	11	malaysia	malaysia	PROPN
hassl-859	441	12	.	.	PUNCT
hassl-859	442	1	albany	albany	PROPN
hassl-859	442	2	,	,	PUNCT
hassl-859	442	3	new	new	PROPN
hassl-859	442	4	zealand	zealand	PROPN
hassl-859	442	5	:	:	PUNCT
hassl-859	442	6	massey	massey	PROPN
hassl-859	442	7	university	university	PROPN
hassl-859	442	8	.	.	PUNCT
hassl-859	443	1	affes	affes	PROPN
hassl-859	443	2	,	,	PUNCT
hassl-859	443	3	h.	h.	PROPN
hassl-859	443	4	,	,	PUNCT
hassl-859	443	5	&	&	CCONJ
hassl-859	443	6	sardouk	sardouk	PROPN
hassl-859	443	7	,	,	PUNCT
hassl-859	443	8	h.	h.	PROPN
hassl-859	443	9	(	(	PUNCT
hassl-859	443	10	2016	2016	NUM
hassl-859	443	11	)	)	PUNCT
hassl-859	443	12	.	.	PUNCT
hassl-859	444	1	accounting	account	VERB
hassl-859	444	2	conservatism	conservatism	NOUN
hassl-859	444	3	and	and	CCONJ
hassl-859	444	4	the	the	DET
hassl-859	444	5	company	company	NOUN
hassl-859	444	6	's	's	PART
hassl-859	444	7	performance	performance	NOUN
hassl-859	444	8	:	:	PUNCT
hassl-859	444	9	the	the	DET
hassl-859	444	10	moderating	moderate	VERB
hassl-859	444	11	effect	effect	NOUN
hassl-859	444	12	of	of	ADP
hassl-859	444	13	the	the	DET
hassl-859	444	14	ownership	ownership	NOUN
hassl-859	444	15	structure	structure	NOUN
hassl-859	444	16	.	.	PUNCT
hassl-859	445	1	journal	journal	PROPN
hassl-859	445	2	of	of	ADP
hassl-859	445	3	business	business	PROPN
hassl-859	445	4	&	&	CCONJ
hassl-859	445	5	financial	financial	ADJ
hassl-859	445	6	affairs	affair	NOUN
hassl-859	445	7	,	,	PUNCT
hassl-859	445	8	5(2	5(2	NUM
hassl-859	445	9	)	)	PUNCT
hassl-859	445	10	,	,	PUNCT
hassl-859	445	11	1	1	NUM
hassl-859	445	12	-	-	SYM
hassl-859	445	13	8	8	NUM
hassl-859	445	14	.	.	PUNCT
hassl-859	446	1	al	al	PROPN
hassl-859	446	2	-	-	PUNCT
hassl-859	446	3	humaidi	humaidi	PROPN
hassl-859	446	4	,	,	PUNCT
hassl-859	446	5	h.	h.	PROPN
hassl-859	446	6	(	(	PUNCT
hassl-859	446	7	1999	1999	NUM
hassl-859	446	8	)	)	PUNCT
hassl-859	446	9	.	.	PUNCT
hassl-859	447	1	an	an	DET
hassl-859	447	2	analysis	analysis	NOUN
hassl-859	447	3	of	of	ADP
hassl-859	447	4	bureaucratic	bureaucratic	ADJ
hassl-859	447	5	accountability	accountability	NOUN
hassl-859	447	6	in	in	ADP
hassl-859	447	7	the	the	DET
hassl-859	447	8	american	american	ADJ
hassl-859	447	9	public	public	ADJ
hassl-859	447	10	sector	sector	NOUN
hassl-859	447	11	and	and	CCONJ
hassl-859	447	12	its	its	PRON
hassl-859	447	13	implications	implication	NOUN
hassl-859	447	14	for	for	ADP
hassl-859	447	15	the	the	DET
hassl-859	447	16	saudi	saudi	ADJ
hassl-859	447	17	bureaucracy	bureaucracy	NOUN
hassl-859	447	18	.	.	PUNCT
hassl-859	448	1	journal	journal	PROPN
hassl-859	448	2	of	of	ADP
hassl-859	448	3	king	king	PROPN
hassl-859	448	4	saud	saud	PROPN
hassl-859	448	5	university	university	PROPN
hassl-859	448	6	-	-	PUNCT
hassl-859	448	7	science	science	NOUN
hassl-859	448	8	,	,	PUNCT
hassl-859	448	9	11(1	11(1	NUM
hassl-859	448	10	)	)	PUNCT
hassl-859	448	11	,	,	PUNCT
hassl-859	448	12	1	1	NUM
hassl-859	448	13	-	-	SYM
hassl-859	448	14	18	18	NUM
hassl-859	448	15	.	.	PUNCT
hassl-859	449	1	al	al	PROPN
hassl-859	449	2	mamun	mamun	PROPN
hassl-859	449	3	,	,	PUNCT
hassl-859	449	4	a.	a.	PROPN
hassl-859	449	5	,	,	PUNCT
hassl-859	449	6	yasser	yasser	PROPN
hassl-859	449	7	,	,	PUNCT
hassl-859	449	8	q.	q.	PROPN
hassl-859	449	9	r.	r.	PROPN
hassl-859	449	10	,	,	PUNCT
hassl-859	449	11	&	&	CCONJ
hassl-859	449	12	rahman	rahman	PROPN
hassl-859	449	13	,	,	PUNCT
hassl-859	449	14	m.	m.	NOUN
hassl-859	449	15	a.	a.	NOUN
hassl-859	449	16	(	(	PUNCT
hassl-859	449	17	2013	2013	NUM
hassl-859	449	18	)	)	PUNCT
hassl-859	449	19	.	.	PUNCT
hassl-859	450	1	a	a	DET
hassl-859	450	2	discussion	discussion	NOUN
hassl-859	450	3	of	of	ADP
hassl-859	450	4	the	the	DET
hassl-859	450	5	suitability	suitability	NOUN
hassl-859	450	6	of	of	ADP
hassl-859	450	7	only	only	ADV
hassl-859	450	8	one	one	NUM
hassl-859	450	9	vs	vs	ADP
hassl-859	450	10	more	more	ADJ
hassl-859	450	11	than	than	ADP
hassl-859	450	12	one	one	NUM
hassl-859	450	13	theory	theory	NOUN
hassl-859	450	14	for	for	ADP
hassl-859	450	15	depicting	depict	VERB
hassl-859	450	16	corporate	corporate	ADJ
hassl-859	450	17	governance	governance	NOUN
hassl-859	450	18	.	.	PUNCT
hassl-859	451	1	modern	modern	ADJ
hassl-859	451	2	economy	economy	NOUN
hassl-859	451	3	,	,	PUNCT
hassl-859	451	4	4(1	4(1	NOUN
hassl-859	451	5	)	)	PUNCT
hassl-859	451	6	,	,	PUNCT
hassl-859	451	7	37-48.available	37-48.available	ADJ
hassl-859	451	8	at	at	ADP
hassl-859	451	9	:	:	PUNCT
hassl-859	451	10	10.4236	10.4236	NUM
hassl-859	451	11	/	/	SYM
hassl-859	451	12	me.2013.41005	me.2013.41005	NOUN
hassl-859	451	13	.	.	PUNCT
hassl-859	452	1	alipour	alipour	PROPN
hassl-859	452	2	,	,	PUNCT
hassl-859	452	3	s.	s.	PROPN
hassl-859	452	4	,	,	PUNCT
hassl-859	452	5	rabiee	rabiee	PROPN
hassl-859	452	6	,	,	PUNCT
hassl-859	452	7	k.	k.	PROPN
hassl-859	452	8	,	,	PUNCT
hassl-859	452	9	&	&	CCONJ
hassl-859	452	10	alipour	alipour	ADJ
hassl-859	452	11	,	,	PUNCT
hassl-859	452	12	m.	m.	NOUN
hassl-859	452	13	(	(	PUNCT
hassl-859	452	14	2013	2013	NUM
hassl-859	452	15	)	)	PUNCT
hassl-859	452	16	.	.	PUNCT
hassl-859	453	1	relations	relation	NOUN
hassl-859	453	2	between	between	ADP
hassl-859	453	3	unconditional	unconditional	ADJ
hassl-859	453	4	and	and	CCONJ
hassl-859	453	5	conditional	conditional	ADJ
hassl-859	453	6	accounting	accounting	NOUN
hassl-859	453	7	conservatism	conservatism	NOUN
hassl-859	453	8	with	with	ADP
hassl-859	453	9	bankruptcy	bankruptcy	NOUN
hassl-859	453	10	risk	risk	NOUN
hassl-859	453	11	in	in	ADP
hassl-859	453	12	companies	company	NOUN
hassl-859	453	13	listed	list	VERB
hassl-859	453	14	in	in	ADP
hassl-859	453	15	tehran	tehran	PROPN
hassl-859	453	16	stock	stock	PROPN
hassl-859	453	17	exchange	exchange	PROPN
hassl-859	453	18	.	.	PUNCT
hassl-859	454	1	international	international	ADJ
hassl-859	454	2	research	research	PROPN
hassl-859	454	3	journal	journal	NOUN
hassl-859	454	4	of	of	ADP
hassl-859	454	5	applied	apply	VERB
hassl-859	454	6	and	and	CCONJ
hassl-859	454	7	basic	basic	ADJ
hassl-859	454	8	sciences	science	NOUN
hassl-859	454	9	,	,	PUNCT
hassl-859	454	10	4(10	4(10	NUM
hassl-859	454	11	)	)	PUNCT
hassl-859	454	12	,	,	PUNCT
hassl-859	454	13	3649	3649	NUM
hassl-859	454	14	-	-	SYM
hassl-859	454	15	3657	3657	NUM
hassl-859	454	16	.	.	PUNCT
hassl-859	455	1	aminu	aminu	PROPN
hassl-859	455	2	,	,	PUNCT
hassl-859	455	3	l.	l.	PROPN
hassl-859	455	4	,	,	PUNCT
hassl-859	455	5	&	&	CCONJ
hassl-859	455	6	hassan	hassan	PROPN
hassl-859	455	7	,	,	PUNCT
hassl-859	455	8	s.	s.	PROPN
hassl-859	455	9	u.	u.	PROPN
hassl-859	455	10	(	(	PUNCT
hassl-859	455	11	2018	2018	NUM
hassl-859	455	12	)	)	PUNCT
hassl-859	455	13	.	.	PUNCT
hassl-859	456	1	accounting	account	VERB
hassl-859	456	2	conservatism	conservatism	NOUN
hassl-859	456	3	and	and	CCONJ
hassl-859	456	4	financial	financial	ADJ
hassl-859	456	5	performance	performance	NOUN
hassl-859	456	6	of	of	ADP
hassl-859	456	7	nigerian	nigerian	ADJ
hassl-859	456	8	deposit	deposit	NOUN
hassl-859	456	9	money	money	NOUN
hassl-859	456	10	banks	bank	NOUN
hassl-859	456	11	:	:	PUNCT
hassl-859	456	12	an	an	DET
hassl-859	456	13	analysis	analysis	NOUN
hassl-859	456	14	of	of	ADP
hassl-859	456	15	recent	recent	ADJ
hassl-859	456	16	economic	economic	ADJ
hassl-859	456	17	recession	recession	NOUN
hassl-859	456	18	.	.	PUNCT
hassl-859	457	1	scholedge	scholedge	PROPN
hassl-859	457	2	international	international	PROPN
hassl-859	457	3	journal	journal	PROPN
hassl-859	457	4	of	of	ADP
hassl-859	457	5	business	business	NOUN
hassl-859	457	6	policy	policy	NOUN
hassl-859	457	7	&	&	CCONJ
hassl-859	457	8	governance	governance	NOUN
hassl-859	457	9	issn	issn	PROPN
hassl-859	457	10	2394	2394	NUM
hassl-859	457	11	-	-	PUNCT
hassl-859	457	12	3351	3351	NUM
hassl-859	457	13	,	,	PUNCT
hassl-859	457	14	4(12).available	4(12).available	ADJ
hassl-859	457	15	at	at	ADP
hassl-859	457	16	:	:	PUNCT
hassl-859	457	17	10.19085	10.19085	NUM
hassl-859	457	18	/	/	SYM
hassl-859	457	19	journal.sijbpg041201	journal.sijbpg041201	NOUN
hassl-859	457	20	.	.	PUNCT
hassl-859	458	1	aminu	aminu	PROPN
hassl-859	458	2	,	,	PUNCT
hassl-859	458	3	l.	l.	PROPN
hassl-859	458	4	,	,	PUNCT
hassl-859	458	5	&	&	CCONJ
hassl-859	458	6	hassan	hassan	PROPN
hassl-859	458	7	,	,	PUNCT
hassl-859	458	8	s.	s.	PROPN
hassl-859	458	9	u.	u.	PROPN
hassl-859	458	10	(	(	PUNCT
hassl-859	458	11	2017	2017	NUM
hassl-859	458	12	)	)	PUNCT
hassl-859	458	13	.	.	PUNCT
hassl-859	459	1	accounting	account	VERB
hassl-859	459	2	conservatism	conservatism	NOUN
hassl-859	459	3	and	and	CCONJ
hassl-859	459	4	investment	investment	NOUN
hassl-859	459	5	efficiency	efficiency	NOUN
hassl-859	459	6	of	of	ADP
hassl-859	459	7	listed	list	VERB
hassl-859	459	8	nigerian	nigerian	ADJ
hassl-859	459	9	conglomerate	conglomerate	NOUN
hassl-859	459	10	firms	firm	NOUN
hassl-859	459	11	.	.	PUNCT
hassl-859	460	1	scholedge	scholedge	PROPN
hassl-859	460	2	international	international	PROPN
hassl-859	460	3	journal	journal	PROPN
hassl-859	460	4	of	of	ADP
hassl-859	460	5	business	business	NOUN
hassl-859	460	6	policy	policy	NOUN
hassl-859	460	7	&	&	CCONJ
hassl-859	460	8	governance	governance	NOUN
hassl-859	460	9	,	,	PUNCT
hassl-859	460	10	3(11	3(11	NUM
hassl-859	460	11	)	)	PUNCT
hassl-859	460	12	,	,	PUNCT
hassl-859	460	13	167	167	NUM
hassl-859	460	14	-	-	SYM
hassl-859	460	15	177	177	NUM
hassl-859	460	16	.	.	PUNCT
hassl-859	461	1	aminu	aminu	PROPN
hassl-859	461	2	,	,	PUNCT
hassl-859	461	3	l.	l.	PROPN
hassl-859	461	4	,	,	PUNCT
hassl-859	461	5	&	&	CCONJ
hassl-859	461	6	hassan	hassan	PROPN
hassl-859	461	7	,	,	PUNCT
hassl-859	461	8	s.	s.	PROPN
hassl-859	461	9	u.	u.	PROPN
hassl-859	461	10	(	(	PUNCT
hassl-859	461	11	2018	2018	NUM
hassl-859	461	12	)	)	PUNCT
hassl-859	461	13	.	.	PUNCT
hassl-859	462	1	accounting	account	VERB
hassl-859	462	2	conservatism	conservatism	NOUN
hassl-859	462	3	and	and	CCONJ
hassl-859	462	4	financial	financial	ADJ
hassl-859	462	5	performance	performance	NOUN
hassl-859	462	6	of	of	ADP
hassl-859	462	7	nigerian	nigerian	ADJ
hassl-859	462	8	deposit	deposit	NOUN
hassl-859	462	9	money	money	NOUN
hassl-859	462	10	banks	bank	NOUN
hassl-859	462	11	:	:	PUNCT
hassl-859	462	12	an	an	DET
hassl-859	462	13	analysis	analysis	NOUN
hassl-859	462	14	of	of	ADP
hassl-859	462	15	recent	recent	ADJ
hassl-859	462	16	economic	economic	ADJ
hassl-859	462	17	recession	recession	NOUN
hassl-859	462	18	.	.	PUNCT
hassl-859	463	1	scholedge	scholedge	PROPN
hassl-859	463	2	international	international	PROPN
hassl-859	463	3	journal	journal	PROPN
hassl-859	463	4	of	of	ADP
hassl-859	463	5	business	business	NOUN
hassl-859	463	6	policy	policy	NOUN
hassl-859	463	7	&	&	CCONJ
hassl-859	463	8	governance	governance	NOUN
hassl-859	463	9	,	,	PUNCT
hassl-859	463	10	4(12	4(12	NUM
hassl-859	463	11	)	)	PUNCT
hassl-859	463	12	,	,	PUNCT
hassl-859	463	13	124	124	NUM
hassl-859	463	14	-	-	SYM
hassl-859	463	15	135	135	NUM
hassl-859	463	16	.	.	PUNCT
hassl-859	464	1	andré	andré	VERB
hassl-859	464	2	,	,	PUNCT
hassl-859	464	3	p.	p.	NOUN
hassl-859	464	4	,	,	PUNCT
hassl-859	464	5	filip	filip	PROPN
hassl-859	464	6	,	,	PUNCT
hassl-859	464	7	a.	a.	PROPN
hassl-859	464	8	,	,	PUNCT
hassl-859	464	9	&	&	CCONJ
hassl-859	464	10	paugam	paugam	ADV
hassl-859	464	11	,	,	PUNCT
hassl-859	464	12	l.	l.	PROPN
hassl-859	464	13	(	(	PUNCT
hassl-859	464	14	2015	2015	NUM
hassl-859	464	15	)	)	PUNCT
hassl-859	464	16	.	.	PUNCT
hassl-859	465	1	the	the	DET
hassl-859	465	2	effect	effect	NOUN
hassl-859	465	3	of	of	ADP
hassl-859	465	4	mandatory	mandatory	ADJ
hassl-859	465	5	ifrs	ifrs	NOUN
hassl-859	465	6	adoption	adoption	NOUN
hassl-859	465	7	on	on	ADP
hassl-859	465	8	conditional	conditional	ADJ
hassl-859	465	9	conservatism	conservatism	NOUN
hassl-859	465	10	in	in	ADP
hassl-859	465	11	europe	europe	PROPN
hassl-859	465	12	.	.	PUNCT
hassl-859	466	1	journal	journal	PROPN
hassl-859	466	2	of	of	ADP
hassl-859	466	3	business	business	NOUN
hassl-859	466	4	finance	finance	PROPN
hassl-859	466	5	&	&	CCONJ
hassl-859	466	6	accounting	accounting	PROPN
hassl-859	466	7	,	,	PUNCT
hassl-859	466	8	42(3	42(3	NUM
hassl-859	466	9	-	-	SYM
hassl-859	466	10	4	4	NUM
hassl-859	466	11	)	)	PUNCT
hassl-859	466	12	,	,	PUNCT
hassl-859	466	13	482-514.available	482-514.available	NUM
hassl-859	466	14	at	at	ADP
hassl-859	466	15	:	:	PUNCT
hassl-859	466	16	10.1111	10.1111	NUM
hassl-859	466	17	/	/	SYM
hassl-859	466	18	jbfa.12105	jbfa.12105	PROPN
hassl-859	466	19	.	.	PUNCT
hassl-859	466	20	aribi	aribi	PROPN
hassl-859	466	21	,	,	PUNCT
hassl-859	466	22	z.	z.	PROPN
hassl-859	466	23	a.	a.	PROPN
hassl-859	466	24	,	,	PUNCT
hassl-859	466	25	&	&	CCONJ
hassl-859	466	26	gao	gao	PROPN
hassl-859	466	27	,	,	PUNCT
hassl-859	466	28	s.	s.	PROPN
hassl-859	466	29	(	(	PUNCT
hassl-859	466	30	2010	2010	NUM
hassl-859	466	31	)	)	PUNCT
hassl-859	466	32	.	.	PUNCT
hassl-859	467	1	corporate	corporate	ADJ
hassl-859	467	2	social	social	ADJ
hassl-859	467	3	responsibility	responsibility	NOUN
hassl-859	467	4	disclosure	disclosure	NOUN
hassl-859	467	5	:	:	PUNCT
hassl-859	467	6	a	a	DET
hassl-859	467	7	comparison	comparison	NOUN
hassl-859	467	8	between	between	ADP
hassl-859	467	9	islamic	islamic	ADJ
hassl-859	467	10	and	and	CCONJ
hassl-859	467	11	conventional	conventional	ADJ
hassl-859	467	12	financial	financial	ADJ
hassl-859	467	13	institutions	institution	NOUN
hassl-859	467	14	.	.	PUNCT
hassl-859	468	1	journal	journal	NOUN
hassl-859	468	2	of	of	ADP
hassl-859	468	3	financial	financial	ADJ
hassl-859	468	4	reporting	reporting	NOUN
hassl-859	468	5	and	and	CCONJ
hassl-859	468	6	accounting	accounting	NOUN
hassl-859	468	7	,	,	PUNCT
hassl-859	468	8	8(2	8(2	NUM
hassl-859	468	9	)	)	PUNCT
hassl-859	468	10	,	,	PUNCT
hassl-859	468	11	72-91.available	72-91.available	NUM
hassl-859	468	12	at	at	ADP
hassl-859	468	13	:	:	PUNCT
hassl-859	468	14	https://doi.org/10.1108/19852511011088352	https://doi.org/10.1108/19852511011088352	PROPN
hassl-859	468	15	.	.	PROPN
hassl-859	468	16	artiach	artiach	NOUN
hassl-859	468	17	,	,	PUNCT
hassl-859	468	18	t.	t.	PROPN
hassl-859	468	19	c.	c.	PROPN
hassl-859	468	20	,	,	PUNCT
hassl-859	468	21	&	&	CCONJ
hassl-859	468	22	clarkson	clarkson	PROPN
hassl-859	468	23	,	,	PUNCT
hassl-859	468	24	p.	p.	NOUN
hassl-859	468	25	m.	m.	NOUN
hassl-859	468	26	(	(	PUNCT
hassl-859	468	27	2013	2013	NUM
hassl-859	468	28	)	)	PUNCT
hassl-859	468	29	.	.	PUNCT
hassl-859	469	1	conservatism	conservatism	NOUN
hassl-859	469	2	,	,	PUNCT
hassl-859	469	3	disclosure	disclosure	NOUN
hassl-859	469	4	and	and	CCONJ
hassl-859	469	5	the	the	DET
hassl-859	469	6	cost	cost	NOUN
hassl-859	469	7	of	of	ADP
hassl-859	469	8	equity	equity	NOUN
hassl-859	469	9	capital	capital	NOUN
hassl-859	469	10	.	.	PUNCT
hassl-859	470	1	australian	australian	ADJ
hassl-859	470	2	journal	journal	NOUN
hassl-859	470	3	of	of	ADP
hassl-859	470	4	management	management	NOUN
hassl-859	470	5	,	,	PUNCT
hassl-859	470	6	39(2	39(2	NUM
hassl-859	470	7	)	)	PUNCT
hassl-859	470	8	,	,	PUNCT
hassl-859	470	9	293-314.available	293-314.available	NUM
hassl-859	470	10	at	at	ADP
hassl-859	470	11	:	:	PUNCT
hassl-859	470	12	10.1177/0312896213481367	10.1177/0312896213481367	NUM
hassl-859	470	13	.	.	PUNCT
hassl-859	470	14	awang	awang	PROPN
hassl-859	470	15	,	,	PUNCT
hassl-859	470	16	r.	r.	PROPN
hassl-859	470	17	n.	n.	PROPN
hassl-859	470	18	,	,	PUNCT
hassl-859	470	19	&	&	CCONJ
hassl-859	470	20	mokhtar	mokhtar	PROPN
hassl-859	470	21	,	,	PUNCT
hassl-859	470	22	m.	m.	NOUN
hassl-859	470	23	z.	z.	PROPN
hassl-859	470	24	(	(	PUNCT
hassl-859	470	25	2012	2012	NUM
hassl-859	470	26	)	)	PUNCT
hassl-859	470	27	.	.	PUNCT
hassl-859	471	1	comparative	comparative	ADJ
hassl-859	471	2	analysis	analysis	NOUN
hassl-859	471	3	of	of	ADP
hassl-859	471	4	current	current	ADJ
hassl-859	471	5	values	value	NOUN
hassl-859	471	6	and	and	CCONJ
hassl-859	471	7	historical	historical	ADJ
hassl-859	471	8	cost	cost	NOUN
hassl-859	471	9	in	in	ADP
hassl-859	471	10	business	business	NOUN
hassl-859	471	11	zakat	zakat	NOUN
hassl-859	471	12	assessment	assessment	NOUN
hassl-859	471	13	:	:	PUNCT
hassl-859	471	14	an	an	DET
hassl-859	471	15	evidence	evidence	NOUN
hassl-859	471	16	from	from	ADP
hassl-859	471	17	malaysia	malaysia	PROPN
hassl-859	471	18	.	.	PUNCT
hassl-859	472	1	international	international	ADJ
hassl-859	472	2	journal	journal	PROPN
hassl-859	472	3	of	of	ADP
hassl-859	472	4	business	business	NOUN
hassl-859	472	5	and	and	CCONJ
hassl-859	472	6	social	social	ADJ
hassl-859	472	7	science	science	NOUN
hassl-859	472	8	,	,	PUNCT
hassl-859	472	9	3(7	3(7	NUM
hassl-859	472	10	)	)	PUNCT
hassl-859	472	11	,	,	PUNCT
hassl-859	472	12	286	286	NUM
hassl-859	472	13	-	-	SYM
hassl-859	472	14	298	298	NUM
hassl-859	472	15	.	.	PUNCT
hassl-859	473	1	ball	ball	PROPN
hassl-859	473	2	,	,	PUNCT
hassl-859	473	3	r.	r.	PROPN
hassl-859	473	4	a.	a.	PROPN
hassl-859	473	5	y.	y.	PROPN
hassl-859	473	6	,	,	PUNCT
hassl-859	473	7	&	&	CCONJ
hassl-859	473	8	shivakumar	shivakumar	PROPN
hassl-859	473	9	,	,	PUNCT
hassl-859	473	10	l.	l.	PROPN
hassl-859	473	11	(	(	PUNCT
hassl-859	473	12	2006	2006	NUM
hassl-859	473	13	)	)	PUNCT
hassl-859	473	14	.	.	PUNCT
hassl-859	474	1	the	the	DET
hassl-859	474	2	role	role	NOUN
hassl-859	474	3	of	of	ADP
hassl-859	474	4	accruals	accrual	NOUN
hassl-859	474	5	in	in	ADP
hassl-859	474	6	asymmetrically	asymmetrically	ADV
hassl-859	474	7	timely	timely	ADJ
hassl-859	474	8	gain	gain	NOUN
hassl-859	474	9	and	and	CCONJ
hassl-859	474	10	loss	loss	NOUN
hassl-859	474	11	recognition	recognition	NOUN
hassl-859	474	12	.	.	PUNCT
hassl-859	475	1	journal	journal	NOUN
hassl-859	475	2	of	of	ADP
hassl-859	475	3	accounting	accounting	NOUN
hassl-859	475	4	research	research	NOUN
hassl-859	475	5	,	,	PUNCT
hassl-859	475	6	44(2	44(2	NOUN
hassl-859	475	7	)	)	PUNCT
hassl-859	475	8	,	,	PUNCT
hassl-859	475	9	207-242.available	207-242.available	NUM
hassl-859	475	10	at	at	ADP
hassl-859	475	11	:	:	PUNCT
hassl-859	475	12	10.1111	10.1111	NUM
hassl-859	475	13	/	/	SYM
hassl-859	475	14	j.1475	j.1475	PROPN
hassl-859	475	15	-	-	PUNCT
hassl-859	475	16	679x.2006.00198.x	679x.2006.00198.x	NOUN
hassl-859	475	17	.	.	PUNCT
hassl-859	476	1	balsari	balsari	PROPN
hassl-859	476	2	,	,	PUNCT
hassl-859	476	3	c.	c.	PROPN
hassl-859	476	4	k.	k.	PROPN
hassl-859	476	5	,	,	PUNCT
hassl-859	476	6	ozkan	ozkan	PROPN
hassl-859	476	7	,	,	PUNCT
hassl-859	476	8	s.	s.	PROPN
hassl-859	476	9	,	,	PUNCT
hassl-859	476	10	&	&	CCONJ
hassl-859	476	11	durak	durak	PROPN
hassl-859	476	12	,	,	PUNCT
hassl-859	476	13	g.	g.	PROPN
hassl-859	476	14	(	(	PUNCT
hassl-859	476	15	2010	2010	NUM
hassl-859	476	16	)	)	PUNCT
hassl-859	476	17	.	.	PUNCT
hassl-859	477	1	earnings	earning	NOUN
hassl-859	477	2	conservatism	conservatism	NOUN
hassl-859	477	3	in	in	ADP
hassl-859	477	4	preand	preand	NOUN
hassl-859	477	5	postifrs	postifrs	ADJ
hassl-859	477	6	periods	period	NOUN
hassl-859	477	7	in	in	ADP
hassl-859	477	8	turkey	turkey	NOUN
hassl-859	477	9	:	:	PUNCT
hassl-859	477	10	panel	panel	NOUN
hassl-859	477	11	data	datum	NOUN
hassl-859	477	12	evidence	evidence	NOUN
hassl-859	477	13	on	on	ADP
hassl-859	477	14	the	the	DET
hassl-859	477	15	firm	firm	ADJ
hassl-859	477	16	specific	specific	ADJ
hassl-859	477	17	factors	factor	NOUN
hassl-859	477	18	.	.	PUNCT
hassl-859	478	1	accounting	accounting	NOUN
hassl-859	478	2	and	and	CCONJ
hassl-859	478	3	management	management	NOUN
hassl-859	478	4	information	information	NOUN
hassl-859	478	5	systems	system	NOUN
hassl-859	478	6	,	,	PUNCT
hassl-859	478	7	9(3	9(3	NUM
hassl-859	478	8	)	)	PUNCT
hassl-859	478	9	,	,	PUNCT
hassl-859	478	10	403	403	NUM
hassl-859	478	11	-	-	SYM
hassl-859	478	12	421	421	NUM
hassl-859	478	13	.	.	PUNCT
hassl-859	479	1	barker	barker	PROPN
hassl-859	479	2	,	,	PUNCT
hassl-859	479	3	r.	r.	PROPN
hassl-859	479	4	(	(	PUNCT
hassl-859	479	5	2015	2015	NUM
hassl-859	479	6	)	)	PUNCT
hassl-859	479	7	.	.	PUNCT
hassl-859	480	1	conservatism	conservatism	NOUN
hassl-859	480	2	,	,	PUNCT
hassl-859	480	3	prudence	prudence	NOUN
hassl-859	480	4	and	and	CCONJ
hassl-859	480	5	the	the	DET
hassl-859	480	6	iasb	iasb	NOUN
hassl-859	480	7	's	's	PART
hassl-859	480	8	conceptual	conceptual	ADJ
hassl-859	480	9	framework	framework	NOUN
hassl-859	480	10	.	.	PUNCT
hassl-859	481	1	accounting	accounting	NOUN
hassl-859	481	2	and	and	CCONJ
hassl-859	481	3	business	business	NOUN
hassl-859	481	4	research	research	NOUN
hassl-859	481	5	,	,	PUNCT
hassl-859	481	6	45(4	45(4	NUM
hassl-859	481	7	)	)	PUNCT
hassl-859	481	8	,	,	PUNCT
hassl-859	481	9	514538.available	514538.available	ADJ
hassl-859	481	10	at	at	ADP
hassl-859	481	11	:	:	PUNCT
hassl-859	481	12	1080/00014788.2015.1031983	1080/00014788.2015.1031983	NUM
hassl-859	481	13	.	.	PUNCT
hassl-859	482	1	basu	basu	PROPN
hassl-859	482	2	,	,	PUNCT
hassl-859	482	3	s.	s.	PROPN
hassl-859	482	4	(	(	PUNCT
hassl-859	482	5	1997	1997	NUM
hassl-859	482	6	)	)	PUNCT
hassl-859	482	7	.	.	PUNCT
hassl-859	483	1	the	the	DET
hassl-859	483	2	conservatism	conservatism	NOUN
hassl-859	483	3	principle	principle	NOUN
hassl-859	483	4	and	and	CCONJ
hassl-859	483	5	the	the	DET
hassl-859	483	6	asymmetric	asymmetric	ADJ
hassl-859	483	7	timeliness	timeliness	NOUN
hassl-859	483	8	of	of	ADP
hassl-859	483	9	earnings1	earnings1	PROPN
hassl-859	483	10	.	.	PUNCT
hassl-859	484	1	journal	journal	PROPN
hassl-859	484	2	of	of	ADP
hassl-859	484	3	accounting	accounting	NOUN
hassl-859	484	4	and	and	CCONJ
hassl-859	484	5	economics	economic	NOUN
hassl-859	484	6	,	,	PUNCT
hassl-859	484	7	24(1	24(1	NUM
hassl-859	484	8	)	)	PUNCT
hassl-859	484	9	,	,	PUNCT
hassl-859	484	10	3-37.available	3-37.available	NUM
hassl-859	484	11	at	at	ADP
hassl-859	484	12	:	:	PUNCT
hassl-859	484	13	https://doi.org/10.1016/s0165-4101(97)00014-1	https://doi.org/10.1016/s0165-4101(97)00014-1	NOUN
hassl-859	484	14	.	.	PUNCT
hassl-859	485	1	beaver	beaver	PROPN
hassl-859	485	2	,	,	PUNCT
hassl-859	485	3	w.	w.	PROPN
hassl-859	485	4	h.	h.	PROPN
hassl-859	485	5	,	,	PUNCT
hassl-859	485	6	&	&	CCONJ
hassl-859	485	7	ryan	ryan	PROPN
hassl-859	485	8	,	,	PUNCT
hassl-859	485	9	s.	s.	PROPN
hassl-859	485	10	g.	g.	PROPN
hassl-859	485	11	(	(	PUNCT
hassl-859	485	12	2005	2005	NUM
hassl-859	485	13	)	)	PUNCT
hassl-859	485	14	.	.	PUNCT
hassl-859	486	1	conditional	conditional	ADJ
hassl-859	486	2	and	and	CCONJ
hassl-859	486	3	unconditional	unconditional	ADJ
hassl-859	486	4	conservatism	conservatism	NOUN
hassl-859	486	5	:	:	PUNCT
hassl-859	486	6	concepts	concept	NOUN
hassl-859	486	7	and	and	CCONJ
hassl-859	486	8	modeling	modeling	NOUN
hassl-859	486	9	.	.	PUNCT
hassl-859	487	1	review	review	NOUN
hassl-859	487	2	of	of	ADP
hassl-859	487	3	accounting	accounting	NOUN
hassl-859	487	4	studies	study	NOUN
hassl-859	487	5	,	,	PUNCT
hassl-859	487	6	10(2	10(2	PROPN
hassl-859	487	7	-	-	SYM
hassl-859	487	8	3	3	NUM
hassl-859	487	9	)	)	PUNCT
hassl-859	487	10	,	,	PUNCT
hassl-859	487	11	269	269	NUM
hassl-859	487	12	-	-	SYM
hassl-859	487	13	309	309	NUM
hassl-859	487	14	.	.	PUNCT
hassl-859	488	1	bertin	bertin	NOUN
hassl-859	488	2	,	,	PUNCT
hassl-859	488	3	m.	m.	PROPN
hassl-859	488	4	j.	j.	PROPN
hassl-859	488	5	,	,	PUNCT
hassl-859	488	6	&	&	CCONJ
hassl-859	488	7	moya	moya	PROPN
hassl-859	488	8	,	,	PUNCT
hassl-859	488	9	j.	j.	PROPN
hassl-859	488	10	t.	t.	PROPN
hassl-859	488	11	a.	a.	PROPN
hassl-859	488	12	(	(	PUNCT
hassl-859	488	13	2013	2013	NUM
hassl-859	488	14	)	)	PUNCT
hassl-859	488	15	.	.	PUNCT
hassl-859	489	1	the	the	DET
hassl-859	489	2	effect	effect	NOUN
hassl-859	489	3	of	of	ADP
hassl-859	489	4	mandatory	mandatory	ADJ
hassl-859	489	5	ifrs	ifrs	ADJ
hassl-859	489	6	adoption	adoption	NOUN
hassl-859	489	7	on	on	ADP
hassl-859	489	8	accounting	account	VERB
hassl-859	489	9	conservatism	conservatism	NOUN
hassl-859	489	10	of	of	ADP
hassl-859	489	11	reported	report	VERB
hassl-859	489	12	earnings	earning	NOUN
hassl-859	489	13	.	.	PUNCT
hassl-859	490	1	evidence	evidence	NOUN
hassl-859	490	2	from	from	ADP
hassl-859	490	3	chilean	chilean	ADJ
hassl-859	490	4	firms	firm	NOUN
hassl-859	490	5	.	.	PUNCT
hassl-859	491	1	academy	academy	PROPN
hassl-859	491	2	.	.	PUNCT
hassl-859	492	1	latin	latin	PROPN
hassl-859	492	2	american	american	PROPN
hassl-859	492	3	journal	journal	PROPN
hassl-859	492	4	of	of	ADP
hassl-859	492	5	administration	administration	PROPN
hassl-859	492	6	,	,	PUNCT
hassl-859	492	7	26(1	26(1	NUM
hassl-859	492	8	)	)	PUNCT
hassl-859	492	9	,	,	PUNCT
hassl-859	492	10	139-169.available	139-169.available	NUM
hassl-859	492	11	at	at	ADP
hassl-859	492	12	:	:	PUNCT
hassl-859	492	13	https://doi.org/10.1108/arla-05-2013-0043	https://doi.org/10.1108/arla-05-2013-0043	ADJ
hassl-859	492	14	.	.	PUNCT
hassl-859	493	1	boyd	boyd	PROPN
hassl-859	493	2	,	,	PUNCT
hassl-859	493	3	b.	b.	PROPN
hassl-859	493	4	,	,	PUNCT
hassl-859	493	5	haynes	haynes	PROPN
hassl-859	493	6	,	,	PUNCT
hassl-859	493	7	k.	k.	PROPN
hassl-859	493	8	t.	t.	PROPN
hassl-859	493	9	,	,	PUNCT
hassl-859	493	10	&	&	CCONJ
hassl-859	493	11	zona	zona	PROPN
hassl-859	493	12	,	,	PUNCT
hassl-859	493	13	f.	f.	PROPN
hassl-859	493	14	(	(	PUNCT
hassl-859	493	15	2011	2011	NUM
hassl-859	493	16	)	)	PUNCT
hassl-859	493	17	.	.	PUNCT
hassl-859	494	1	dimensions	dimension	NOUN
hassl-859	494	2	of	of	ADP
hassl-859	494	3	ceo	ceo	NOUN
hassl-859	494	4	–	–	PUNCT
hassl-859	494	5	board	board	NOUN
hassl-859	494	6	relations	relation	NOUN
hassl-859	494	7	.	.	PUNCT
hassl-859	495	1	journal	journal	PROPN
hassl-859	495	2	of	of	ADP
hassl-859	495	3	management	management	NOUN
hassl-859	495	4	studies	study	NOUN
hassl-859	495	5	,	,	PUNCT
hassl-859	495	6	48(8	48(8	NOUN
hassl-859	495	7	)	)	PUNCT
hassl-859	495	8	,	,	PUNCT
hassl-859	495	9	1892	1892	NUM
hassl-859	495	10	-	-	SYM
hassl-859	495	11	1923	1923	NUM
hassl-859	495	12	.	.	PUNCT
hassl-859	496	1	bribesh	bribesh	NOUN
hassl-859	496	2	,	,	PUNCT
hassl-859	496	3	f.	f.	PROPN
hassl-859	496	4	n.	n.	PROPN
hassl-859	496	5	(	(	PUNCT
hassl-859	496	6	2006	2006	NUM
hassl-859	496	7	)	)	PUNCT
hassl-859	496	8	.	.	PUNCT
hassl-859	497	1	the	the	DET
hassl-859	497	2	quality	quality	NOUN
hassl-859	497	3	of	of	ADP
hassl-859	497	4	corporate	corporate	ADJ
hassl-859	497	5	annual	annual	ADJ
hassl-859	497	6	reports	report	NOUN
hassl-859	497	7	:	:	PUNCT
hassl-859	497	8	evidence	evidence	NOUN
hassl-859	497	9	from	from	ADP
hassl-859	497	10	libya	libya	PROPN
hassl-859	497	11	.	.	PUNCT
hassl-859	498	1	phd	phd	NOUN
hassl-859	498	2	thesis	thesis	PROPN
hassl-859	498	3	,	,	PUNCT
hassl-859	498	4	university	university	NOUN
hassl-859	498	5	of	of	ADP
hassl-859	498	6	glamorgan	glamorgan	PROPN
hassl-859	498	7	,	,	PUNCT
hassl-859	498	8	uk	uk	PROPN
hassl-859	498	9	.	.	PROPN
hassl-859	498	10	callen	callen	PROPN
hassl-859	498	11	,	,	PUNCT
hassl-859	498	12	j.	j.	PROPN
hassl-859	498	13	l.	l.	PROPN
hassl-859	498	14	,	,	PUNCT
hassl-859	498	15	chen	chen	PROPN
hassl-859	498	16	,	,	PUNCT
hassl-859	498	17	f.	f.	PROPN
hassl-859	498	18	,	,	PUNCT
hassl-859	498	19	dou	dou	PROPN
hassl-859	498	20	,	,	PUNCT
hassl-859	498	21	y.	y.	PROPN
hassl-859	498	22	,	,	PUNCT
hassl-859	498	23	&	&	CCONJ
hassl-859	498	24	xin	xin	PROPN
hassl-859	498	25	,	,	PUNCT
hassl-859	498	26	b.	b.	PROPN
hassl-859	498	27	(	(	PUNCT
hassl-859	498	28	2016	2016	NUM
hassl-859	498	29	)	)	PUNCT
hassl-859	498	30	.	.	PUNCT
hassl-859	499	1	accounting	account	VERB
hassl-859	499	2	conservatism	conservatism	NOUN
hassl-859	499	3	and	and	CCONJ
hassl-859	499	4	performance	performance	NOUN
hassl-859	499	5	covenants	covenant	NOUN
hassl-859	499	6	:	:	PUNCT
hassl-859	499	7	a	a	DET
hassl-859	499	8	signaling	signal	VERB
hassl-859	499	9	approach	approach	NOUN
hassl-859	499	10	.	.	PUNCT
hassl-859	500	1	contemporary	contemporary	ADJ
hassl-859	500	2	accounting	accounting	PROPN
hassl-859	500	3	research	research	NOUN
hassl-859	500	4	,	,	PUNCT
hassl-859	500	5	33(3	33(3	NOUN
hassl-859	500	6	)	)	PUNCT
hassl-859	500	7	,	,	PUNCT
hassl-859	500	8	961-988.available	961-988.available	NUM
hassl-859	500	9	at	at	ADP
hassl-859	500	10	:	:	PUNCT
hassl-859	500	11	10.1111/1911	10.1111/1911	NUM
hassl-859	500	12	-	-	PUNCT
hassl-859	500	13	3846.12208	3846.12208	NUM
hassl-859	500	14	.	.	PUNCT
hassl-859	501	1	humanities	humanity	NOUN
hassl-859	501	2	and	and	CCONJ
hassl-859	501	3	social	social	ADJ
hassl-859	501	4	sciences	science	NOUN
hassl-859	501	5	letters	letter	NOUN
hassl-859	501	6	,	,	PUNCT
hassl-859	501	7	2020	2020	NUM
hassl-859	501	8	,	,	PUNCT
hassl-859	501	9	8(3	8(3	NUM
hassl-859	501	10	):	):	PUNCT
hassl-859	501	11	280	280	NUM
hassl-859	501	12	-	-	SYM
hassl-859	501	13	297	297	NUM
hassl-859	501	14	295	295	NUM
hassl-859	501	15	©	©	PROPN
hassl-859	501	16	2020	2020	NUM
hassl-859	501	17	conscientia	conscientia	PROPN
hassl-859	501	18	beam	beam	PROPN
hassl-859	501	19	.	.	PUNCT
hassl-859	502	1	all	all	DET
hassl-859	502	2	rights	right	NOUN
hassl-859	502	3	reserved	reserve	VERB
hassl-859	502	4	.	.	PUNCT
hassl-859	503	1	chen	chen	PROPN
hassl-859	503	2	,	,	PUNCT
hassl-859	503	3	c.	c.	PROPN
hassl-859	503	4	,	,	PUNCT
hassl-859	503	5	hu	hu	PROPN
hassl-859	503	6	,	,	PUNCT
hassl-859	503	7	y.	y.	PROPN
hassl-859	503	8	,	,	PUNCT
hassl-859	503	9	lee	lee	PROPN
hassl-859	503	10	,	,	PUNCT
hassl-859	503	11	s.	s.	PROPN
hassl-859	503	12	,	,	PUNCT
hassl-859	503	13	&	&	CCONJ
hassl-859	503	14	lin	lin	PROPN
hassl-859	503	15	,	,	PUNCT
hassl-859	503	16	k.	k.	PROPN
hassl-859	503	17	j.	j.	PROPN
hassl-859	503	18	(	(	PUNCT
hassl-859	503	19	2006	2006	NUM
hassl-859	503	20	)	)	PUNCT
hassl-859	503	21	.	.	PUNCT
hassl-859	504	1	accounting	account	VERB
hassl-859	504	2	conservatism	conservatism	NOUN
hassl-859	504	3	and	and	CCONJ
hassl-859	504	4	corporate	corporate	ADJ
hassl-859	504	5	investment	investment	NOUN
hassl-859	504	6	decisions	decision	NOUN
hassl-859	504	7	:	:	PUNCT
hassl-859	504	8	evidence	evidence	NOUN
hassl-859	504	9	from	from	ADP
hassl-859	504	10	a	a	DET
hassl-859	504	11	structural	structural	ADJ
hassl-859	504	12	assessment	assessment	NOUN
hassl-859	504	13	.	.	PUNCT
hassl-859	505	1	donaldson	donaldson	PROPN
hassl-859	505	2	,	,	PUNCT
hassl-859	505	3	l.	l.	PROPN
hassl-859	505	4	,	,	PUNCT
hassl-859	505	5	&	&	CCONJ
hassl-859	505	6	davis	davis	PROPN
hassl-859	505	7	,	,	PUNCT
hassl-859	505	8	j.	j.	PROPN
hassl-859	505	9	h.	h.	PROPN
hassl-859	505	10	(	(	PUNCT
hassl-859	505	11	1991	1991	NUM
hassl-859	505	12	)	)	PUNCT
hassl-859	505	13	.	.	PUNCT
hassl-859	506	1	stewardship	stewardship	NOUN
hassl-859	506	2	theory	theory	NOUN
hassl-859	506	3	or	or	CCONJ
hassl-859	506	4	agency	agency	NOUN
hassl-859	506	5	theory	theory	NOUN
hassl-859	506	6	:	:	PUNCT
hassl-859	506	7	ceo	ceo	NOUN
hassl-859	506	8	governance	governance	NOUN
hassl-859	506	9	and	and	CCONJ
hassl-859	506	10	shareholder	shareholder	NOUN
hassl-859	506	11	returns	return	NOUN
hassl-859	506	12	.	.	PUNCT
hassl-859	507	1	australian	australian	ADJ
hassl-859	507	2	journal	journal	NOUN
hassl-859	507	3	of	of	ADP
hassl-859	507	4	management	management	NOUN
hassl-859	507	5	,	,	PUNCT
hassl-859	507	6	16(1	16(1	NUM
hassl-859	507	7	)	)	PUNCT
hassl-859	507	8	,	,	PUNCT
hassl-859	507	9	49	49	NUM
hassl-859	507	10	-	-	SYM
hassl-859	507	11	65	65	NUM
hassl-859	507	12	.	.	PUNCT
hassl-859	508	1	economic	economic	ADJ
hassl-859	508	2	report	report	NOUN
hassl-859	508	3	of	of	ADP
hassl-859	508	4	malaysia	malaysia	PROPN
hassl-859	508	5	.	.	PUNCT
hassl-859	509	1	(	(	PUNCT
hassl-859	509	2	2017/2018	2017/2018	NUM
hassl-859	509	3	)	)	PUNCT
hassl-859	509	4	.	.	PUNCT
hassl-859	510	1	economic	economic	ADJ
hassl-859	510	2	performance	performance	NOUN
hassl-859	510	3	and	and	CCONJ
hassl-859	510	4	prospects	prospect	NOUN
hassl-859	510	5	.	.	PUNCT
hassl-859	511	1	conference	conference	NOUN
hassl-859	511	2	paper	paper	NOUN
hassl-859	511	3	.	.	PUNCT
hassl-859	512	1	farooq	farooq	PROPN
hassl-859	512	2	,	,	PUNCT
hassl-859	512	3	o.	o.	PROPN
hassl-859	512	4	,	,	PUNCT
hassl-859	512	5	&	&	CCONJ
hassl-859	512	6	abdelbari	abdelbari	NOUN
hassl-859	512	7	,	,	PUNCT
hassl-859	512	8	a.	a.	NOUN
hassl-859	512	9	(	(	PUNCT
hassl-859	512	10	2015	2015	NUM
hassl-859	512	11	)	)	PUNCT
hassl-859	512	12	.	.	PUNCT
hassl-859	513	1	earnings	earning	NOUN
hassl-859	513	2	management	management	NOUN
hassl-859	513	3	behaviour	behaviour	NOUN
hassl-859	513	4	of	of	ADP
hassl-859	513	5	shariah	shariah	PROPN
hassl-859	513	6	-	-	PUNCT
hassl-859	513	7	compliant	compliant	ADJ
hassl-859	513	8	firms	firm	NOUN
hassl-859	513	9	and	and	CCONJ
hassl-859	513	10	non	non	ADJ
hassl-859	513	11	-	-	ADJ
hassl-859	513	12	shariah	shariah	ADJ
hassl-859	513	13	-	-	PUNCT
hassl-859	513	14	compliant	compliant	ADJ
hassl-859	513	15	firms	firm	NOUN
hassl-859	513	16	.	.	PUNCT
hassl-859	514	1	journal	journal	PROPN
hassl-859	514	2	of	of	ADP
hassl-859	514	3	islamic	islamic	PROPN
hassl-859	514	4	accounting	accounting	PROPN
hassl-859	514	5	and	and	CCONJ
hassl-859	514	6	business	business	NOUN
hassl-859	514	7	research	research	NOUN
hassl-859	514	8	,	,	PUNCT
hassl-859	514	9	6(2	6(2	NUM
hassl-859	514	10	)	)	PUNCT
hassl-859	514	11	,	,	PUNCT
hassl-859	514	12	173-188.available	173-188.available	NUM
hassl-859	514	13	at	at	ADP
hassl-859	514	14	:	:	PUNCT
hassl-859	514	15	10.1108	10.1108	NUM
hassl-859	514	16	/	/	SYM
hassl-859	514	17	jiabr-07	jiabr-07	PROPN
hassl-859	514	18	-	-	PUNCT
hassl-859	514	19	2013	2013	NUM
hassl-859	514	20	-	-	PUNCT
hassl-859	514	21	0021	0021	NUM
hassl-859	514	22	.	.	PUNCT
hassl-859	515	1	garcía	garcía	ADJ
hassl-859	515	2	lara	lara	PROPN
hassl-859	515	3	,	,	PUNCT
hassl-859	515	4	j.	j.	PROPN
hassl-859	515	5	m.	m.	PROPN
hassl-859	515	6	,	,	PUNCT
hassl-859	515	7	garcía	garcía	ADJ
hassl-859	515	8	osma	osma	PROPN
hassl-859	515	9	,	,	PUNCT
hassl-859	515	10	b.	b.	PROPN
hassl-859	515	11	,	,	PUNCT
hassl-859	515	12	&	&	CCONJ
hassl-859	515	13	penalva	penalva	PROPN
hassl-859	515	14	,	,	PUNCT
hassl-859	515	15	f.	f.	PROPN
hassl-859	515	16	(	(	PUNCT
hassl-859	515	17	2016	2016	NUM
hassl-859	515	18	)	)	PUNCT
hassl-859	515	19	.	.	PUNCT
hassl-859	516	1	accounting	account	VERB
hassl-859	516	2	conservatism	conservatism	NOUN
hassl-859	516	3	and	and	CCONJ
hassl-859	516	4	firm	firm	ADJ
hassl-859	516	5	investment	investment	NOUN
hassl-859	516	6	efficiency	efficiency	NOUN
hassl-859	516	7	.	.	PUNCT
hassl-859	517	1	journal	journal	NOUN
hassl-859	517	2	of	of	ADP
hassl-859	517	3	accounting	accounting	NOUN
hassl-859	517	4	and	and	CCONJ
hassl-859	517	5	economics	economic	NOUN
hassl-859	517	6	,	,	PUNCT
hassl-859	517	7	61(1	61(1	NOUN
hassl-859	517	8	)	)	PUNCT
hassl-859	517	9	,	,	PUNCT
hassl-859	517	10	221-238.available	221-238.available	NUM
hassl-859	517	11	at	at	ADP
hassl-859	517	12	:	:	PUNCT
hassl-859	517	13	10.1016	10.1016	NUM
hassl-859	517	14	/	/	SYM
hassl-859	517	15	j.jacceco.2015.07.003	j.jacceco.2015.07.003	PROPN
hassl-859	517	16	.	.	PROPN
hassl-859	517	17	givoly	givoly	PROPN
hassl-859	517	18	,	,	PUNCT
hassl-859	517	19	d.	d.	PROPN
hassl-859	517	20	,	,	PUNCT
hassl-859	517	21	hayn	hayn	NOUN
hassl-859	517	22	,	,	PUNCT
hassl-859	517	23	c.	c.	PROPN
hassl-859	517	24	k.	k.	PROPN
hassl-859	517	25	,	,	PUNCT
hassl-859	517	26	&	&	CCONJ
hassl-859	517	27	natarajan	natarajan	PROPN
hassl-859	517	28	,	,	PUNCT
hassl-859	517	29	a.	a.	NOUN
hassl-859	517	30	(	(	PUNCT
hassl-859	517	31	2007	2007	NUM
hassl-859	517	32	)	)	PUNCT
hassl-859	517	33	.	.	PUNCT
hassl-859	518	1	measuring	measure	VERB
hassl-859	518	2	reporting	report	VERB
hassl-859	518	3	conservatism	conservatism	NOUN
hassl-859	518	4	.	.	PUNCT
hassl-859	519	1	the	the	DET
hassl-859	519	2	accounting	accounting	NOUN
hassl-859	519	3	review	review	NOUN
hassl-859	519	4	,	,	PUNCT
hassl-859	519	5	82(1	82(1	NOUN
hassl-859	519	6	)	)	PUNCT
hassl-859	519	7	,	,	PUNCT
hassl-859	519	8	65106.available	65106.available	ADJ
hassl-859	519	9	at	at	ADP
hassl-859	519	10	:	:	PUNCT
hassl-859	519	11	https://doi.org/10.2308/accr.2007.82.1.65	https://doi.org/10.2308/accr.2007.82.1.65	PROPN
hassl-859	519	12	.	.	PUNCT
hassl-859	520	1	grougiou	grougiou	NOUN
hassl-859	520	2	,	,	PUNCT
hassl-859	520	3	v.	v.	ADV
hassl-859	520	4	,	,	PUNCT
hassl-859	520	5	leventis	leventis	PROPN
hassl-859	520	6	,	,	PUNCT
hassl-859	520	7	s.	s.	PROPN
hassl-859	520	8	,	,	PUNCT
hassl-859	520	9	dedoulis	dedoulis	PROPN
hassl-859	520	10	,	,	PUNCT
hassl-859	520	11	e.	e.	PROPN
hassl-859	520	12	,	,	PUNCT
hassl-859	520	13	&	&	CCONJ
hassl-859	520	14	owusu	owusu	PROPN
hassl-859	520	15	-	-	PUNCT
hassl-859	520	16	ansah	ansah	PROPN
hassl-859	520	17	,	,	PUNCT
hassl-859	520	18	s.	s.	PROPN
hassl-859	520	19	(	(	PUNCT
hassl-859	520	20	2014	2014	NUM
hassl-859	520	21	)	)	PUNCT
hassl-859	520	22	.	.	PUNCT
hassl-859	521	1	corporate	corporate	ADJ
hassl-859	521	2	social	social	ADJ
hassl-859	521	3	responsibility	responsibility	NOUN
hassl-859	521	4	and	and	CCONJ
hassl-859	521	5	earnings	earning	NOUN
hassl-859	521	6	management	management	NOUN
hassl-859	521	7	in	in	ADP
hassl-859	521	8	us	us	PROPN
hassl-859	521	9	banks	bank	NOUN
hassl-859	521	10	.	.	PUNCT
hassl-859	522	1	accounting	accounting	NOUN
hassl-859	522	2	forum	forum	PROPN
hassl-859	522	3	,	,	PUNCT
hassl-859	522	4	38(3	38(3	NUM
hassl-859	522	5	)	)	PUNCT
hassl-859	522	6	,	,	PUNCT
hassl-859	522	7	155-169.available	155-169.available	NUM
hassl-859	522	8	at	at	ADP
hassl-859	522	9	:	:	PUNCT
hassl-859	522	10	https://doi.org/10.1016/j.accfor.2014.05.003	https://doi.org/10.1016/j.accfor.2014.05.003	NUM
hassl-859	522	11	.	.	PUNCT
hassl-859	523	1	hamdan	hamdan	PROPN
hassl-859	523	2	,	,	PUNCT
hassl-859	523	3	a.	a.	NOUN
hassl-859	523	4	m.	m.	NOUN
hassl-859	523	5	,	,	PUNCT
hassl-859	523	6	abzakh	abzakh	NOUN
hassl-859	523	7	,	,	PUNCT
hassl-859	523	8	m.	m.	PROPN
hassl-859	523	9	h.	h.	PROPN
hassl-859	523	10	,	,	PUNCT
hassl-859	523	11	&	&	CCONJ
hassl-859	523	12	al	al	PROPN
hassl-859	523	13	-	-	PUNCT
hassl-859	523	14	ataibi	ataibi	NOUN
hassl-859	523	15	,	,	PUNCT
hassl-859	523	16	m.	m.	NOUN
hassl-859	523	17	h.	h.	PROPN
hassl-859	523	18	(	(	PUNCT
hassl-859	523	19	2011	2011	NUM
hassl-859	523	20	)	)	PUNCT
hassl-859	523	21	.	.	PUNCT
hassl-859	524	1	factors	factor	NOUN
hassl-859	524	2	influencing	influence	VERB
hassl-859	524	3	the	the	DET
hassl-859	524	4	level	level	NOUN
hassl-859	524	5	of	of	ADP
hassl-859	524	6	accounting	account	VERB
hassl-859	524	7	conservatism	conservatism	NOUN
hassl-859	524	8	in	in	ADP
hassl-859	524	9	the	the	DET
hassl-859	524	10	financial	financial	ADJ
hassl-859	524	11	statements	statement	NOUN
hassl-859	524	12	.	.	PUNCT
hassl-859	525	1	international	international	ADJ
hassl-859	525	2	business	business	NOUN
hassl-859	525	3	research	research	NOUN
hassl-859	525	4	,	,	PUNCT
hassl-859	525	5	4(3).available	4(3).available	ADV
hassl-859	525	6	at	at	ADP
hassl-859	525	7	:	:	PUNCT
hassl-859	525	8	10.5539	10.5539	NUM
hassl-859	525	9	/	/	SYM
hassl-859	525	10	ibr.v4n3p145	ibr.v4n3p145	NOUN
hassl-859	525	11	.	.	PUNCT
hassl-859	526	1	hamdan	hamdan	PROPN
hassl-859	526	2	,	,	PUNCT
hassl-859	526	3	a.	a.	NOUN
hassl-859	526	4	m.	m.	NOUN
hassl-859	526	5	,	,	PUNCT
hassl-859	526	6	abzakh	abzakh	NOUN
hassl-859	526	7	,	,	PUNCT
hassl-859	526	8	m.	m.	PROPN
hassl-859	526	9	h.	h.	PROPN
hassl-859	526	10	,	,	PUNCT
hassl-859	526	11	&	&	CCONJ
hassl-859	526	12	al	al	PROPN
hassl-859	526	13	-	-	PUNCT
hassl-859	526	14	ataibi	ataibi	NOUN
hassl-859	526	15	,	,	PUNCT
hassl-859	526	16	m.	m.	NOUN
hassl-859	526	17	h.	h.	PROPN
hassl-859	526	18	(	(	PUNCT
hassl-859	526	19	2011	2011	NUM
hassl-859	526	20	)	)	PUNCT
hassl-859	526	21	.	.	PUNCT
hassl-859	527	1	factors	factor	NOUN
hassl-859	527	2	influencing	influence	VERB
hassl-859	527	3	the	the	DET
hassl-859	527	4	level	level	NOUN
hassl-859	527	5	of	of	ADP
hassl-859	527	6	accounting	account	VERB
hassl-859	527	7	conservatism	conservatism	NOUN
hassl-859	527	8	in	in	ADP
hassl-859	527	9	the	the	DET
hassl-859	527	10	financial	financial	ADJ
hassl-859	527	11	statements	statement	NOUN
hassl-859	527	12	.	.	PUNCT
hassl-859	528	1	international	international	ADJ
hassl-859	528	2	business	business	NOUN
hassl-859	528	3	research	research	NOUN
hassl-859	528	4	,	,	PUNCT
hassl-859	528	5	4(3	4(3	NUM
hassl-859	528	6	)	)	PUNCT
hassl-859	528	7	,	,	PUNCT
hassl-859	528	8	145-155.available	145-155.available	NUM
hassl-859	528	9	at	at	ADP
hassl-859	528	10	:	:	PUNCT
hassl-859	528	11	10.5539	10.5539	NUM
hassl-859	528	12	/	/	SYM
hassl-859	528	13	ibr.v4n3p145	ibr.v4n3p145	NOUN
hassl-859	528	14	.	.	PUNCT
hassl-859	529	1	hameed	hameed	PROPN
hassl-859	529	2	,	,	PUNCT
hassl-859	529	3	s.	s.	PROPN
hassl-859	529	4	,	,	PUNCT
hassl-859	529	5	&	&	CCONJ
hassl-859	529	6	yaya	yaya	PROPN
hassl-859	529	7	,	,	PUNCT
hassl-859	529	8	r.	r.	PROPN
hassl-859	529	9	(	(	PUNCT
hassl-859	529	10	2005	2005	NUM
hassl-859	529	11	)	)	PUNCT
hassl-859	529	12	.	.	PUNCT
hassl-859	530	1	the	the	DET
hassl-859	530	2	emerging	emerge	VERB
hassl-859	530	3	issues	issue	NOUN
hassl-859	530	4	on	on	ADP
hassl-859	530	5	the	the	DET
hassl-859	530	6	objectives	objective	NOUN
hassl-859	530	7	and	and	CCONJ
hassl-859	530	8	characteristic	characteristic	ADJ
hassl-859	530	9	of	of	ADP
hassl-859	530	10	islamic	islamic	ADJ
hassl-859	530	11	accounting	accounting	NOUN
hassl-859	530	12	for	for	ADP
hassl-859	530	13	islamic	islamic	ADJ
hassl-859	530	14	business	business	NOUN
hassl-859	530	15	organizations	organization	NOUN
hassl-859	530	16	.	.	PUNCT
hassl-859	531	1	malaysian	malaysian	ADJ
hassl-859	531	2	accounting	accounting	PROPN
hassl-859	531	3	review	review	PROPN
hassl-859	531	4	,	,	PUNCT
hassl-859	531	5	4(1	4(1	NOUN
hassl-859	531	6	)	)	PUNCT
hassl-859	531	7	,	,	PUNCT
hassl-859	531	8	75	75	NUM
hassl-859	531	9	-	-	SYM
hassl-859	531	10	92	92	NUM
hassl-859	531	11	.	.	PUNCT
hassl-859	532	1	haniffa	haniffa	PROPN
hassl-859	532	2	,	,	PUNCT
hassl-859	532	3	r.	r.	PROPN
hassl-859	532	4	,	,	PUNCT
hassl-859	532	5	&	&	CCONJ
hassl-859	532	6	hudaib	hudaib	PROPN
hassl-859	532	7	,	,	PUNCT
hassl-859	532	8	m.	m.	NOUN
hassl-859	532	9	(	(	PUNCT
hassl-859	532	10	2010	2010	NUM
hassl-859	532	11	)	)	PUNCT
hassl-859	532	12	.	.	PUNCT
hassl-859	533	1	islamic	islamic	PROPN
hassl-859	533	2	finance	finance	PROPN
hassl-859	533	3	:	:	PUNCT
hassl-859	533	4	from	from	ADP
hassl-859	533	5	sacred	sacred	ADJ
hassl-859	533	6	intentions	intention	NOUN
hassl-859	533	7	to	to	ADP
hassl-859	533	8	secular	secular	ADJ
hassl-859	533	9	goals	goal	NOUN
hassl-859	533	10	?	?	PUNCT
hassl-859	534	1	journal	journal	NOUN
hassl-859	534	2	of	of	ADP
hassl-859	534	3	islamic	islamic	PROPN
hassl-859	534	4	accounting	accounting	PROPN
hassl-859	534	5	and	and	CCONJ
hassl-859	534	6	business	business	NOUN
hassl-859	534	7	research	research	NOUN
hassl-859	534	8	,	,	PUNCT
hassl-859	534	9	1(2	1(2	NUM
hassl-859	534	10	)	)	PUNCT
hassl-859	534	11	,	,	PUNCT
hassl-859	534	12	85-91.available	85-91.available	ADJ
hassl-859	534	13	at	at	ADP
hassl-859	534	14	:	:	PUNCT
hassl-859	534	15	10.1108/17590811011086697	10.1108/17590811011086697	X
hassl-859	534	16	.	.	PUNCT
hassl-859	535	1	hernandez	hernandez	PROPN
hassl-859	535	2	,	,	PUNCT
hassl-859	535	3	m.	m.	NOUN
hassl-859	535	4	(	(	PUNCT
hassl-859	535	5	2012	2012	NUM
hassl-859	535	6	)	)	PUNCT
hassl-859	535	7	.	.	PUNCT
hassl-859	536	1	toward	toward	ADP
hassl-859	536	2	an	an	DET
hassl-859	536	3	understanding	understanding	NOUN
hassl-859	536	4	of	of	ADP
hassl-859	536	5	the	the	DET
hassl-859	536	6	psychology	psychology	NOUN
hassl-859	536	7	of	of	ADP
hassl-859	536	8	stewardship	stewardship	NOUN
hassl-859	536	9	.	.	PUNCT
hassl-859	537	1	academy	academy	PROPN
hassl-859	537	2	of	of	ADP
hassl-859	537	3	management	management	PROPN
hassl-859	537	4	review	review	PROPN
hassl-859	537	5	,	,	PUNCT
hassl-859	537	6	37(2	37(2	PRON
hassl-859	537	7	)	)	PUNCT
hassl-859	537	8	,	,	PUNCT
hassl-859	537	9	172193.available	172193.available	ADJ
hassl-859	537	10	at	at	ADP
hassl-859	537	11	:	:	PUNCT
hassl-859	537	12	10.5465	10.5465	NUM
hassl-859	537	13	/	/	SYM
hassl-859	537	14	amr.2010.0363	amr.2010.0363	NOUN
hassl-859	537	15	.	.	PUNCT
hassl-859	538	1	hossain	hossain	PROPN
hassl-859	538	2	,	,	PUNCT
hassl-859	538	3	m.	m.	NOUN
hassl-859	538	4	(	(	PUNCT
hassl-859	538	5	2008	2008	NUM
hassl-859	538	6	)	)	PUNCT
hassl-859	538	7	.	.	PUNCT
hassl-859	539	1	the	the	DET
hassl-859	539	2	extent	extent	NOUN
hassl-859	539	3	of	of	ADP
hassl-859	539	4	disclosure	disclosure	NOUN
hassl-859	539	5	in	in	ADP
hassl-859	539	6	annual	annual	ADJ
hassl-859	539	7	reports	report	NOUN
hassl-859	539	8	of	of	ADP
hassl-859	539	9	banking	banking	NOUN
hassl-859	539	10	companies	company	NOUN
hassl-859	539	11	:	:	PUNCT
hassl-859	539	12	the	the	DET
hassl-859	539	13	case	case	NOUN
hassl-859	539	14	of	of	ADP
hassl-859	539	15	india	india	PROPN
hassl-859	539	16	.	.	PUNCT
hassl-859	540	1	the	the	DET
hassl-859	540	2	european	european	PROPN
hassl-859	540	3	journal	journal	PROPN
hassl-859	540	4	of	of	ADP
hassl-859	540	5	scientific	scientific	ADJ
hassl-859	540	6	research	research	NOUN
hassl-859	540	7	,	,	PUNCT
hassl-859	540	8	23(4	23(4	NOUN
hassl-859	540	9	)	)	PUNCT
hassl-859	540	10	,	,	PUNCT
hassl-859	540	11	659	659	NUM
hassl-859	540	12	-	-	SYM
hassl-859	540	13	680	680	NUM
hassl-859	540	14	.	.	PUNCT
hassl-859	541	1	hussain	hussain	PROPN
hassl-859	541	2	alkdai	alkdai	PROPN
hassl-859	541	3	,	,	PUNCT
hassl-859	541	4	h.	h.	PROPN
hassl-859	541	5	k.	k.	PROPN
hassl-859	541	6	,	,	PUNCT
hassl-859	541	7	&	&	CCONJ
hassl-859	541	8	mohd	mohd	PROPN
hassl-859	541	9	hanefah	hanefah	PROPN
hassl-859	541	10	,	,	PUNCT
hassl-859	541	11	m.	m.	NOUN
hassl-859	541	12	(	(	PUNCT
hassl-859	541	13	2012	2012	NUM
hassl-859	541	14	)	)	PUNCT
hassl-859	541	15	.	.	PUNCT
hassl-859	542	1	audit	audit	NOUN
hassl-859	542	2	committee	committee	NOUN
hassl-859	542	3	characteristics	characteristic	NOUN
hassl-859	542	4	and	and	CCONJ
hassl-859	542	5	earnings	earning	NOUN
hassl-859	542	6	management	management	NOUN
hassl-859	542	7	in	in	ADP
hassl-859	542	8	malaysian	malaysian	ADJ
hassl-859	542	9	shariah	shariah	PROPN
hassl-859	542	10	-	-	PUNCT
hassl-859	542	11	compliant	compliant	ADJ
hassl-859	542	12	companies	company	NOUN
hassl-859	542	13	.	.	PUNCT
hassl-859	543	1	business	business	NOUN
hassl-859	543	2	and	and	CCONJ
hassl-859	543	3	management	management	NOUN
hassl-859	543	4	review	review	NOUN
hassl-859	543	5	,	,	PUNCT
hassl-859	543	6	2(2	2(2	NUM
hassl-859	543	7	)	)	PUNCT
hassl-859	543	8	,	,	PUNCT
hassl-859	543	9	52	52	NUM
hassl-859	543	10	-	-	SYM
hassl-859	543	11	61	61	NUM
hassl-859	543	12	.	.	PUNCT
hassl-859	544	1	iasb	iasb	PROPN
hassl-859	544	2	.	.	PUNCT
hassl-859	545	1	(	(	PUNCT
hassl-859	545	2	2018	2018	NUM
hassl-859	545	3	)	)	PUNCT
hassl-859	545	4	.	.	PUNCT
hassl-859	546	1	revised	revise	VERB
hassl-859	546	2	conceptual	conceptual	ADJ
hassl-859	546	3	framework	framework	NOUN
hassl-859	546	4	for	for	ADP
hassl-859	546	5	financial	financial	ADJ
hassl-859	546	6	reporting	reporting	NOUN
hassl-859	546	7	.	.	PUNCT
hassl-859	547	1	retrieved	retrieve	VERB
hassl-859	547	2	from	from	ADP
hassl-859	547	3	:	:	PUNCT
hassl-859	547	4	https://www.iasplus.com/en/news/2018/03/cf	https://www.iasplus.com/en/news/2018/03/cf	PROPN
hassl-859	547	5	.	.	PUNCT
hassl-859	548	1	ibrahim	ibrahim	PROPN
hassl-859	548	2	,	,	PUNCT
hassl-859	548	3	m.	m.	PROPN
hassl-859	548	4	s.	s.	PROPN
hassl-859	548	5	(	(	PUNCT
hassl-859	548	6	2000	2000	NUM
hassl-859	548	7	)	)	PUNCT
hassl-859	548	8	.	.	PUNCT
hassl-859	549	1	the	the	DET
hassl-859	549	2	need	need	NOUN
hassl-859	549	3	for	for	ADP
hassl-859	549	4	islamic	islamic	ADJ
hassl-859	549	5	accounting	accounting	NOUN
hassl-859	549	6	:	:	PUNCT
hassl-859	549	7	perception	perception	NOUN
hassl-859	549	8	of	of	ADP
hassl-859	549	9	its	its	PRON
hassl-859	549	10	objectives	objective	NOUN
hassl-859	549	11	and	and	CCONJ
hassl-859	549	12	characteristics	characteristic	NOUN
hassl-859	549	13	by	by	ADP
hassl-859	549	14	malaysian	malaysian	ADJ
hassl-859	549	15	muslim	muslim	PROPN
hassl-859	549	16	accountants	accountants	PROPN
hassl-859	549	17	and	and	CCONJ
hassl-859	549	18	accounting	accounting	NOUN
hassl-859	549	19	academics	academic	NOUN
hassl-859	549	20	.	.	PUNCT
hassl-859	550	1	phd	phd	NOUN
hassl-859	550	2	thesis	thesis	PROPN
hassl-859	550	3	university	university	PROPN
hassl-859	550	4	of	of	ADP
hassl-859	550	5	dundee	dundee	PROPN
hassl-859	550	6	,	,	PUNCT
hassl-859	550	7	scotland	scotland	PROPN
hassl-859	550	8	.	.	PUNCT
hassl-859	551	1	ifrs	ifrs	PROPN
hassl-859	551	2	.	.	PUNCT
hassl-859	552	1	(	(	PUNCT
hassl-859	552	2	2020	2020	NUM
hassl-859	552	3	)	)	PUNCT
hassl-859	552	4	.	.	PUNCT
hassl-859	553	1	list	list	NOUN
hassl-859	553	2	of	of	ADP
hassl-859	553	3	ifrs	ifrs	PROPN
hassl-859	553	4	standards	standard	NOUN
hassl-859	553	5	.	.	PUNCT
hassl-859	554	1	retrieved	retrieve	VERB
hassl-859	554	2	from	from	ADP
hassl-859	554	3	:	:	PUNCT
hassl-859	554	4	https://www.ifrs.org/issued-standards/list-of-standards/.	https://www.ifrs.org/issued-standards/list-of-standards/.	X
hassl-859	554	5	iqbal	iqbal	PROPN
hassl-859	554	6	,	,	PUNCT
hassl-859	554	7	z.	z.	PROPN
hassl-859	554	8	,	,	PUNCT
hassl-859	554	9	&	&	CCONJ
hassl-859	554	10	tsubota	tsubota	NOUN
hassl-859	554	11	,	,	PUNCT
hassl-859	554	12	h.	h.	PROPN
hassl-859	554	13	(	(	PUNCT
hassl-859	554	14	2006	2006	NUM
hassl-859	554	15	)	)	PUNCT
hassl-859	554	16	.	.	PUNCT
hassl-859	555	1	in	in	ADP
hassl-859	555	2	emerging	emerge	VERB
hassl-859	555	3	islamic	islamic	ADJ
hassl-859	555	4	capital	capital	NOUN
hassl-859	555	5	markets	market	NOUN
hassl-859	555	6	:	:	PUNCT
hassl-859	555	7	a	a	DET
hassl-859	555	8	quickening	quicken	VERB
hassl-859	555	9	pace	pace	NOUN
hassl-859	555	10	and	and	CCONJ
hassl-859	555	11	new	new	ADJ
hassl-859	555	12	potential	potential	NOUN
hassl-859	555	13	(	(	PUNCT
hassl-859	555	14	english	english	PROPN
hassl-859	555	15	)	)	PUNCT
hassl-859	555	16	.	.	PUNCT
hassl-859	556	1	washington	washington	PROPN
hassl-859	556	2	,	,	PUNCT
hassl-859	556	3	d.c	d.c	PROPN
hassl-859	556	4	:	:	PUNCT
hassl-859	556	5	world	world	PROPN
hassl-859	556	6	bank	bank	PROPN
hassl-859	556	7	group	group	NOUN
hassl-859	556	8	.	.	PUNCT
hassl-859	557	1	ismail	ismail	PROPN
hassl-859	557	2	,	,	PUNCT
hassl-859	557	3	t.	t.	PROPN
hassl-859	557	4	h.	h.	PROPN
hassl-859	557	5	,	,	PUNCT
hassl-859	557	6	&	&	CCONJ
hassl-859	557	7	elbolok	elbolok	PROPN
hassl-859	557	8	,	,	PUNCT
hassl-859	557	9	r.	r.	PROPN
hassl-859	557	10	(	(	PUNCT
hassl-859	557	11	2011	2011	NUM
hassl-859	557	12	)	)	PUNCT
hassl-859	557	13	.	.	PUNCT
hassl-859	558	1	do	do	VERB
hassl-859	558	2	conditional	conditional	ADJ
hassl-859	558	3	and	and	CCONJ
hassl-859	558	4	unconditional	unconditional	ADJ
hassl-859	558	5	conservatism	conservatism	NOUN
hassl-859	558	6	impact	impact	NOUN
hassl-859	558	7	earnings	earning	NOUN
hassl-859	558	8	quality	quality	NOUN
hassl-859	558	9	and	and	CCONJ
hassl-859	558	10	stock	stock	NOUN
hassl-859	558	11	prices	price	NOUN
hassl-859	558	12	in	in	ADP
hassl-859	558	13	egypt	egypt	PROPN
hassl-859	558	14	?	?	PUNCT
hassl-859	559	1	research	research	NOUN
hassl-859	559	2	journal	journal	PROPN
hassl-859	559	3	of	of	ADP
hassl-859	559	4	finance	finance	NOUN
hassl-859	559	5	and	and	CCONJ
hassl-859	559	6	accounting	account	VERB
hassl-859	559	7	2(12	2(12	NUM
hassl-859	559	8	)	)	PUNCT
hassl-859	559	9	,	,	PUNCT
hassl-859	559	10	7	7	NUM
hassl-859	559	11	-	-	SYM
hassl-859	559	12	12	12	NUM
hassl-859	559	13	.	.	PUNCT
hassl-859	560	1	kallamu	kallamu	PROPN
hassl-859	560	2	,	,	PUNCT
hassl-859	560	3	b.	b.	PROPN
hassl-859	560	4	s.	s.	PROPN
hassl-859	560	5	,	,	PUNCT
hassl-859	560	6	&	&	CCONJ
hassl-859	560	7	saat	saat	PROPN
hassl-859	560	8	,	,	PUNCT
hassl-859	560	9	n.	n.	PROPN
hassl-859	560	10	a.	a.	NOUN
hassl-859	560	11	m.	m.	NOUN
hassl-859	560	12	(	(	PUNCT
hassl-859	560	13	2015	2015	NUM
hassl-859	560	14	)	)	PUNCT
hassl-859	560	15	.	.	PUNCT
hassl-859	561	1	audit	audit	NOUN
hassl-859	561	2	committee	committee	PROPN
hassl-859	561	3	attributes	attribute	NOUN
hassl-859	561	4	and	and	CCONJ
hassl-859	561	5	firm	firm	ADJ
hassl-859	561	6	performance	performance	NOUN
hassl-859	561	7	:	:	PUNCT
hassl-859	561	8	evidence	evidence	NOUN
hassl-859	561	9	from	from	ADP
hassl-859	561	10	malaysian	malaysian	ADJ
hassl-859	561	11	finance	finance	NOUN
hassl-859	561	12	companies	company	NOUN
hassl-859	561	13	.	.	PUNCT
hassl-859	562	1	asian	asian	ADJ
hassl-859	562	2	review	review	NOUN
hassl-859	562	3	of	of	ADP
hassl-859	562	4	accounting	accounting	NOUN
hassl-859	562	5	,	,	PUNCT
hassl-859	562	6	23(3	23(3	NUM
hassl-859	562	7	)	)	PUNCT
hassl-859	562	8	,	,	PUNCT
hassl-859	562	9	206-231.available	206-231.available	ADJ
hassl-859	562	10	at	at	ADP
hassl-859	562	11	:	:	PUNCT
hassl-859	562	12	1108	1108	NUM
hassl-859	562	13	/	/	SYM
hassl-859	562	14	ara-11	ara-11	NOUN
hassl-859	562	15	-	-	PUNCT
hassl-859	562	16	2013	2013	NUM
hassl-859	562	17	-	-	PUNCT
hassl-859	562	18	0076	0076	NUM
hassl-859	562	19	.	.	PUNCT
hassl-859	563	1	karampinis	karampinis	PROPN
hassl-859	563	2	,	,	PUNCT
hassl-859	563	3	n.	n.	PROPN
hassl-859	563	4	i.	i.	PROPN
hassl-859	563	5	,	,	PUNCT
hassl-859	563	6	&	&	CCONJ
hassl-859	563	7	hevas	hevas	PROPN
hassl-859	563	8	,	,	PUNCT
hassl-859	563	9	d.	d.	PROPN
hassl-859	563	10	l.	l.	PROPN
hassl-859	563	11	(	(	PUNCT
hassl-859	563	12	2011	2011	NUM
hassl-859	563	13	)	)	PUNCT
hassl-859	563	14	.	.	PUNCT
hassl-859	564	1	mandating	mandate	VERB
hassl-859	564	2	ifrs	ifrs	PROPN
hassl-859	564	3	in	in	ADP
hassl-859	564	4	an	an	DET
hassl-859	564	5	unfavorable	unfavorable	ADJ
hassl-859	564	6	environment	environment	NOUN
hassl-859	564	7	:	:	PUNCT
hassl-859	564	8	the	the	DET
hassl-859	564	9	greek	greek	NOUN
hassl-859	564	10	experience	experience	NOUN
hassl-859	564	11	.	.	PUNCT
hassl-859	565	1	the	the	DET
hassl-859	565	2	international	international	ADJ
hassl-859	565	3	journal	journal	NOUN
hassl-859	565	4	of	of	ADP
hassl-859	565	5	accounting	accounting	NOUN
hassl-859	565	6	,	,	PUNCT
hassl-859	565	7	46(3	46(3	NOUN
hassl-859	565	8	)	)	PUNCT
hassl-859	565	9	,	,	PUNCT
hassl-859	565	10	304-332.available	304-332.available	NUM
hassl-859	565	11	at	at	ADP
hassl-859	565	12	:	:	PUNCT
hassl-859	565	13	https://doi.org/10.1016/j.intacc.2011.07.001	https://doi.org/10.1016/j.intacc.2011.07.001	PROPN
hassl-859	565	14	.	.	PUNCT
hassl-859	566	1	khan	khan	PROPN
hassl-859	566	2	,	,	PUNCT
hassl-859	566	3	m.	m.	NOUN
hassl-859	566	4	,	,	PUNCT
hassl-859	566	5	&	&	CCONJ
hassl-859	566	6	watts	watts	PROPN
hassl-859	566	7	,	,	PUNCT
hassl-859	566	8	r.	r.	PROPN
hassl-859	566	9	l.	l.	PROPN
hassl-859	566	10	(	(	PUNCT
hassl-859	566	11	2009	2009	NUM
hassl-859	566	12	)	)	PUNCT
hassl-859	566	13	.	.	PUNCT
hassl-859	567	1	estimation	estimation	NOUN
hassl-859	567	2	and	and	CCONJ
hassl-859	567	3	empirical	empirical	ADJ
hassl-859	567	4	properties	property	NOUN
hassl-859	567	5	of	of	ADP
hassl-859	567	6	a	a	DET
hassl-859	567	7	firm	firm	ADJ
hassl-859	567	8	-	-	PUNCT
hassl-859	567	9	year	year	NOUN
hassl-859	567	10	measure	measure	NOUN
hassl-859	567	11	of	of	ADP
hassl-859	567	12	accounting	account	VERB
hassl-859	567	13	conservatism	conservatism	NOUN
hassl-859	567	14	.	.	PUNCT
hassl-859	568	1	journal	journal	NOUN
hassl-859	568	2	of	of	ADP
hassl-859	568	3	accounting	accounting	NOUN
hassl-859	568	4	and	and	CCONJ
hassl-859	568	5	economics	economic	NOUN
hassl-859	568	6	,	,	PUNCT
hassl-859	568	7	48(2	48(2	NOUN
hassl-859	568	8	-	-	SYM
hassl-859	568	9	3	3	NUM
hassl-859	568	10	)	)	PUNCT
hassl-859	568	11	,	,	PUNCT
hassl-859	568	12	132-150.available	132-150.available	NUM
hassl-859	568	13	at	at	ADP
hassl-859	568	14	:	:	PUNCT
hassl-859	568	15	10.1016	10.1016	NUM
hassl-859	568	16	/	/	SYM
hassl-859	568	17	j.jacceco.2009.08.002	j.jacceco.2009.08.002	PROPN
hassl-859	568	18	.	.	PUNCT
hassl-859	569	1	lambert	lambert	PROPN
hassl-859	569	2	,	,	PUNCT
hassl-859	569	3	r.	r.	PROPN
hassl-859	569	4	,	,	PUNCT
hassl-859	569	5	leuz	leuz	NOUN
hassl-859	569	6	,	,	PUNCT
hassl-859	569	7	c.	c.	PROPN
hassl-859	569	8	,	,	PUNCT
hassl-859	569	9	&	&	CCONJ
hassl-859	569	10	verrecchia	verrecchia	PROPN
hassl-859	569	11	,	,	PUNCT
hassl-859	569	12	r.	r.	PROPN
hassl-859	569	13	e.	e.	PROPN
hassl-859	569	14	(	(	PUNCT
hassl-859	569	15	2007	2007	NUM
hassl-859	569	16	)	)	PUNCT
hassl-859	569	17	.	.	PUNCT
hassl-859	570	1	accounting	accounting	NOUN
hassl-859	570	2	information	information	NOUN
hassl-859	570	3	,	,	PUNCT
hassl-859	570	4	disclosure	disclosure	NOUN
hassl-859	570	5	,	,	PUNCT
hassl-859	570	6	and	and	CCONJ
hassl-859	570	7	the	the	DET
hassl-859	570	8	cost	cost	NOUN
hassl-859	570	9	of	of	ADP
hassl-859	570	10	capital	capital	NOUN
hassl-859	570	11	.	.	PUNCT
hassl-859	571	1	journal	journal	PROPN
hassl-859	571	2	of	of	ADP
hassl-859	571	3	accounting	accounting	NOUN
hassl-859	571	4	research	research	NOUN
hassl-859	571	5	,	,	PUNCT
hassl-859	571	6	45(2	45(2	NOUN
hassl-859	571	7	)	)	PUNCT
hassl-859	571	8	,	,	PUNCT
hassl-859	571	9	385-420.available	385-420.available	NUM
hassl-859	571	10	at	at	ADP
hassl-859	571	11	:	:	PUNCT
hassl-859	571	12	https://doi.org/10.1111/j.1475-679x.2007.00238.x	https://doi.org/10.1111/j.1475-679x.2007.00238.x	PROPN
hassl-859	571	13	.	.	PUNCT
hassl-859	572	1	http://www.iasplus.com/en/news/2018/03/cf	http://www.iasplus.com/en/news/2018/03/cf	AUX
hassl-859	572	2	http://www.ifrs.org/issued-standards/list-of-standards/	http://www.ifrs.org/issued-standards/list-of-standards/	PROPN
hassl-859	572	3	humanities	humanity	NOUN
hassl-859	572	4	and	and	CCONJ
hassl-859	572	5	social	social	ADJ
hassl-859	572	6	sciences	science	NOUN
hassl-859	572	7	letters	letter	NOUN
hassl-859	572	8	,	,	PUNCT
hassl-859	572	9	2020	2020	NUM
hassl-859	572	10	,	,	PUNCT
hassl-859	572	11	8(3	8(3	NUM
hassl-859	572	12	):	):	PUNCT
hassl-859	572	13	280	280	NUM
hassl-859	572	14	-	-	SYM
hassl-859	572	15	297	297	NUM
hassl-859	572	16	296	296	NUM
hassl-859	572	17	©	©	PROPN
hassl-859	572	18	2020	2020	NUM
hassl-859	572	19	conscientia	conscientia	PROPN
hassl-859	572	20	beam	beam	PROPN
hassl-859	572	21	.	.	PUNCT
hassl-859	573	1	all	all	DET
hassl-859	573	2	rights	right	NOUN
hassl-859	573	3	reserved	reserve	VERB
hassl-859	573	4	.	.	PUNCT
hassl-859	574	1	larmande	larmande	PROPN
hassl-859	574	2	,	,	PUNCT
hassl-859	574	3	f.	f.	PROPN
hassl-859	574	4	(	(	PUNCT
hassl-859	574	5	2015	2015	NUM
hassl-859	574	6	)	)	PUNCT
hassl-859	574	7	.	.	PUNCT
hassl-859	575	1	shareholders	shareholder	NOUN
hassl-859	575	2	'	'	PART
hassl-859	575	3	demand	demand	NOUN
hassl-859	575	4	for	for	ADP
hassl-859	575	5	conservatism	conservatism	NOUN
hassl-859	575	6	?	?	PUNCT
hassl-859	576	1	accounting	account	VERB
hassl-859	576	2	conservatism	conservatism	NOUN
hassl-859	576	3	,	,	PUNCT
hassl-859	576	4	earnings	earning	NOUN
hassl-859	576	5	management	management	NOUN
hassl-859	576	6	and	and	CCONJ
hassl-859	576	7	the	the	DET
hassl-859	576	8	stewardship	stewardship	NOUN
hassl-859	576	9	value	value	NOUN
hassl-859	576	10	of	of	ADP
hassl-859	576	11	information	information	NOUN
hassl-859	576	12	.	.	PUNCT
hassl-859	577	1	hec	hec	PROPN
hassl-859	577	2	research	research	PROPN
hassl-859	577	3	papers	paper	NOUN
hassl-859	577	4	series	series	PROPN
hassl-859	577	5	1104	1104	PROPN
hassl-859	577	6	,	,	PUNCT
hassl-859	577	7	hec	hec	PROPN
hassl-859	577	8	paris	paris	PROPN
hassl-859	577	9	.	.	PUNCT
hassl-859	578	1	lewis	lewis	PROPN
hassl-859	578	2	,	,	PUNCT
hassl-859	578	3	m.	m.	PROPN
hassl-859	578	4	k.	k.	PROPN
hassl-859	578	5	(	(	PUNCT
hassl-859	578	6	2001	2001	NUM
hassl-859	578	7	)	)	PUNCT
hassl-859	578	8	.	.	PUNCT
hassl-859	579	1	islam	islam	PROPN
hassl-859	579	2	and	and	CCONJ
hassl-859	579	3	accounting	accounting	PROPN
hassl-859	579	4	.	.	PUNCT
hassl-859	580	1	accounting	accounting	PROPN
hassl-859	580	2	forum	forum	PROPN
hassl-859	580	3	,	,	PUNCT
hassl-859	580	4	25(2	25(2	NUM
hassl-859	580	5	)	)	PUNCT
hassl-859	580	6	,	,	PUNCT
hassl-859	580	7	103	103	NUM
hassl-859	580	8	-	-	SYM
hassl-859	580	9	127	127	NUM
hassl-859	580	10	.	.	PUNCT
hassl-859	581	1	maali	maali	PROPN
hassl-859	581	2	,	,	PUNCT
hassl-859	581	3	b.	b.	PROPN
hassl-859	581	4	,	,	PUNCT
hassl-859	581	5	casson	casson	PROPN
hassl-859	581	6	,	,	PUNCT
hassl-859	581	7	p.	p.	NOUN
hassl-859	581	8	,	,	PUNCT
hassl-859	581	9	&	&	CCONJ
hassl-859	581	10	napier	napier	PROPN
hassl-859	581	11	,	,	PUNCT
hassl-859	581	12	c.	c.	PROPN
hassl-859	581	13	(	(	PUNCT
hassl-859	581	14	2006	2006	NUM
hassl-859	581	15	)	)	PUNCT
hassl-859	581	16	.	.	PUNCT
hassl-859	582	1	social	social	ADJ
hassl-859	582	2	reporting	reporting	NOUN
hassl-859	582	3	by	by	ADP
hassl-859	582	4	islamic	islamic	ADJ
hassl-859	582	5	banks	bank	NOUN
hassl-859	582	6	.	.	PUNCT
hassl-859	583	1	abacus	abacus	PROPN
hassl-859	583	2	,	,	PUNCT
hassl-859	583	3	42(2	42(2	PROPN
hassl-859	583	4	)	)	PUNCT
hassl-859	583	5	,	,	PUNCT
hassl-859	583	6	266	266	NUM
hassl-859	583	7	-	-	SYM
hassl-859	583	8	289	289	NUM
hassl-859	583	9	.	.	PUNCT
hassl-859	583	10	madah	madah	PROPN
hassl-859	583	11	marzuki	marzuki	PROPN
hassl-859	583	12	,	,	PUNCT
hassl-859	583	13	m.	m.	NOUN
hassl-859	583	14	,	,	PUNCT
hassl-859	583	15	&	&	CCONJ
hassl-859	583	16	abdul	abdul	PROPN
hassl-859	583	17	wahab	wahab	PROPN
hassl-859	583	18	,	,	PUNCT
hassl-859	583	19	e.	e.	PROPN
hassl-859	583	20	a.	a.	PROPN
hassl-859	583	21	(	(	PUNCT
hassl-859	583	22	2018	2018	NUM
hassl-859	583	23	)	)	PUNCT
hassl-859	583	24	.	.	PUNCT
hassl-859	584	1	international	international	ADJ
hassl-859	584	2	financial	financial	ADJ
hassl-859	584	3	reporting	reporting	NOUN
hassl-859	584	4	standards	standard	NOUN
hassl-859	584	5	and	and	CCONJ
hassl-859	584	6	conservatism	conservatism	NOUN
hassl-859	584	7	in	in	ADP
hassl-859	584	8	the	the	DET
hassl-859	584	9	association	association	NOUN
hassl-859	584	10	of	of	ADP
hassl-859	584	11	southeast	southeast	ADJ
hassl-859	584	12	asian	asian	ADJ
hassl-859	584	13	nations	nation	NOUN
hassl-859	584	14	countries	country	NOUN
hassl-859	584	15	.	.	PUNCT
hassl-859	585	1	asian	asian	ADJ
hassl-859	585	2	review	review	NOUN
hassl-859	585	3	of	of	ADP
hassl-859	585	4	accounting	accounting	NOUN
hassl-859	585	5	,	,	PUNCT
hassl-859	585	6	26(4	26(4	NUM
hassl-859	585	7	)	)	PUNCT
hassl-859	585	8	,	,	PUNCT
hassl-859	585	9	487-510.available	487-510.available	NUM
hassl-859	585	10	at	at	ADP
hassl-859	585	11	:	:	PUNCT
hassl-859	585	12	10.1108	10.1108	NUM
hassl-859	585	13	/	/	SYM
hassl-859	585	14	ara06	ara06	NOUN
hassl-859	585	15	-	-	PUNCT
hassl-859	585	16	2017	2017	NUM
hassl-859	585	17	-	-	SYM
hassl-859	585	18	0098	0098	NUM
hassl-859	585	19	.	.	PUNCT
hassl-859	585	20	madah	madah	PROPN
hassl-859	585	21	,	,	PUNCT
hassl-859	585	22	m.	m.	NOUN
hassl-859	585	23	m.	m.	NOUN
hassl-859	585	24	,	,	PUNCT
hassl-859	585	25	&	&	CCONJ
hassl-859	585	26	abdul	abdul	PROPN
hassl-859	585	27	wahab	wahab	PROPN
hassl-859	585	28	,	,	PUNCT
hassl-859	585	29	e.	e.	PROPN
hassl-859	585	30	a.	a.	PROPN
hassl-859	585	31	(	(	PUNCT
hassl-859	585	32	2018	2018	NUM
hassl-859	585	33	)	)	PUNCT
hassl-859	585	34	.	.	PUNCT
hassl-859	586	1	international	international	ADJ
hassl-859	586	2	financial	financial	ADJ
hassl-859	586	3	reporting	reporting	NOUN
hassl-859	586	4	standards	standard	NOUN
hassl-859	586	5	and	and	CCONJ
hassl-859	586	6	conservatism	conservatism	NOUN
hassl-859	586	7	in	in	ADP
hassl-859	586	8	the	the	DET
hassl-859	586	9	association	association	NOUN
hassl-859	586	10	of	of	ADP
hassl-859	586	11	southeast	southeast	ADJ
hassl-859	586	12	asian	asian	ADJ
hassl-859	586	13	nations	nation	NOUN
hassl-859	586	14	countries	country	NOUN
hassl-859	586	15	.	.	PUNCT
hassl-859	587	1	asian	asian	ADJ
hassl-859	587	2	review	review	NOUN
hassl-859	587	3	of	of	ADP
hassl-859	587	4	accounting	accounting	NOUN
hassl-859	587	5	,	,	PUNCT
hassl-859	587	6	26(4	26(4	NUM
hassl-859	587	7	)	)	PUNCT
hassl-859	587	8	,	,	PUNCT
hassl-859	587	9	487-510.available	487-510.available	NUM
hassl-859	587	10	at	at	ADP
hassl-859	587	11	:	:	PUNCT
hassl-859	587	12	10.1108	10.1108	NUM
hassl-859	587	13	/	/	SYM
hassl-859	587	14	ara-06	ara-06	NUM
hassl-859	587	15	-	-	PUNCT
hassl-859	587	16	2017	2017	NUM
hassl-859	587	17	-	-	SYM
hassl-859	587	18	0098	0098	NUM
hassl-859	587	19	.	.	PUNCT
hassl-859	588	1	mcguire	mcguire	PROPN
hassl-859	588	2	,	,	PUNCT
hassl-859	588	3	s.	s.	PROPN
hassl-859	588	4	t.	t.	PROPN
hassl-859	588	5	,	,	PUNCT
hassl-859	588	6	omer	omer	PROPN
hassl-859	588	7	,	,	PUNCT
hassl-859	588	8	t.	t.	PROPN
hassl-859	588	9	c.	c.	PROPN
hassl-859	588	10	,	,	PUNCT
hassl-859	588	11	&	&	CCONJ
hassl-859	588	12	sharp	sharp	ADJ
hassl-859	588	13	,	,	PUNCT
hassl-859	588	14	n.	n.	PROPN
hassl-859	588	15	y.	y.	PROPN
hassl-859	588	16	(	(	PUNCT
hassl-859	588	17	2012	2012	NUM
hassl-859	588	18	)	)	PUNCT
hassl-859	588	19	.	.	PUNCT
hassl-859	589	1	the	the	DET
hassl-859	589	2	impact	impact	NOUN
hassl-859	589	3	of	of	ADP
hassl-859	589	4	religion	religion	NOUN
hassl-859	589	5	on	on	ADP
hassl-859	589	6	financial	financial	ADJ
hassl-859	589	7	reporting	reporting	NOUN
hassl-859	589	8	irregularities	irregularity	NOUN
hassl-859	589	9	.	.	PUNCT
hassl-859	590	1	the	the	DET
hassl-859	590	2	accounting	accounting	PROPN
hassl-859	590	3	review	review	PROPN
hassl-859	590	4	,	,	PUNCT
hassl-859	590	5	87(2	87(2	NUM
hassl-859	590	6	)	)	PUNCT
hassl-859	590	7	,	,	PUNCT
hassl-859	590	8	645-673.available	645-673.available	NUM
hassl-859	590	9	at	at	ADP
hassl-859	590	10	:	:	PUNCT
hassl-859	590	11	10.2308	10.2308	NUM
hassl-859	590	12	/	/	SYM
hassl-859	590	13	accr-10206	accr-10206	ADP
hassl-859	590	14	.	.	PUNCT
hassl-859	591	1	mohammed	mohammed	PROPN
hassl-859	591	2	,	,	PUNCT
hassl-859	591	3	n.	n.	PROPN
hassl-859	591	4	f.	f.	PROPN
hassl-859	591	5	,	,	PUNCT
hassl-859	591	6	ahmed	ahmed	PROPN
hassl-859	591	7	,	,	PUNCT
hassl-859	591	8	k.	k.	PROPN
hassl-859	591	9	,	,	PUNCT
hassl-859	591	10	&	&	CCONJ
hassl-859	591	11	ji	ji	PROPN
hassl-859	591	12	,	,	PUNCT
hassl-859	591	13	x.-d	x.-d	PROPN
hassl-859	591	14	.	.	PUNCT
hassl-859	592	1	(	(	PUNCT
hassl-859	592	2	2017	2017	NUM
hassl-859	592	3	)	)	PUNCT
hassl-859	592	4	.	.	PUNCT
hassl-859	593	1	accounting	account	VERB
hassl-859	593	2	conservatism	conservatism	NOUN
hassl-859	593	3	,	,	PUNCT
hassl-859	593	4	corporate	corporate	ADJ
hassl-859	593	5	governance	governance	NOUN
hassl-859	593	6	and	and	CCONJ
hassl-859	593	7	political	political	ADJ
hassl-859	593	8	connections	connection	NOUN
hassl-859	593	9	.	.	PUNCT
hassl-859	594	1	asian	asian	ADJ
hassl-859	594	2	review	review	NOUN
hassl-859	594	3	of	of	ADP
hassl-859	594	4	accounting	accounting	NOUN
hassl-859	594	5	,	,	PUNCT
hassl-859	594	6	25(2	25(2	NUM
hassl-859	594	7	)	)	PUNCT
hassl-859	594	8	,	,	PUNCT
hassl-859	594	9	288-318.available	288-318.available	NUM
hassl-859	594	10	at	at	ADP
hassl-859	594	11	:	:	PUNCT
hassl-859	594	12	10.1108	10.1108	NUM
hassl-859	594	13	/	/	SYM
hassl-859	594	14	ara-04	ara-04	PROPN
hassl-859	594	15	-	-	PUNCT
hassl-859	594	16	2016	2016	NUM
hassl-859	594	17	-	-	PUNCT
hassl-859	594	18	0041	0041	NUM
hassl-859	594	19	.	.	PUNCT
hassl-859	595	1	mohammed	mohammed	PROPN
hassl-859	595	2	,	,	PUNCT
hassl-859	595	3	n.	n.	PROPN
hassl-859	595	4	f.	f.	PROPN
hassl-859	595	5	,	,	PUNCT
hassl-859	595	6	fahmi	fahmi	PROPN
hassl-859	595	7	,	,	PUNCT
hassl-859	595	8	f.	f.	PROPN
hassl-859	595	9	m.	m.	PROPN
hassl-859	595	10	,	,	PUNCT
hassl-859	595	11	&	&	CCONJ
hassl-859	595	12	ahmad	ahmad	PROPN
hassl-859	595	13	,	,	PUNCT
hassl-859	595	14	a.	a.	PROPN
hassl-859	595	15	e.	e.	PROPN
hassl-859	595	16	(	(	PUNCT
hassl-859	595	17	2019	2019	NUM
hassl-859	595	18	)	)	PUNCT
hassl-859	595	19	.	.	PUNCT
hassl-859	596	1	the	the	DET
hassl-859	596	2	need	need	NOUN
hassl-859	596	3	for	for	ADP
hassl-859	596	4	islamic	islamic	ADJ
hassl-859	596	5	accounting	accounting	NOUN
hassl-859	596	6	standards	standard	NOUN
hassl-859	596	7	:	:	PUNCT
hassl-859	596	8	the	the	DET
hassl-859	596	9	malaysian	malaysian	ADJ
hassl-859	596	10	islamic	islamic	ADJ
hassl-859	596	11	financial	financial	ADJ
hassl-859	596	12	institutions	institution	NOUN
hassl-859	596	13	experience	experience	NOUN
hassl-859	596	14	.	.	PUNCT
hassl-859	597	1	journal	journal	PROPN
hassl-859	597	2	of	of	ADP
hassl-859	597	3	islamic	islamic	PROPN
hassl-859	597	4	accounting	accounting	PROPN
hassl-859	597	5	and	and	CCONJ
hassl-859	597	6	business	business	NOUN
hassl-859	597	7	research	research	NOUN
hassl-859	597	8	,	,	PUNCT
hassl-859	597	9	10(1	10(1	NUM
hassl-859	597	10	)	)	PUNCT
hassl-859	597	11	,	,	PUNCT
hassl-859	597	12	115	115	NUM
hassl-859	597	13	-	-	SYM
hassl-859	597	14	133	133	NUM
hassl-859	597	15	.	.	PUNCT
hassl-859	598	1	mohammed	mohammed	PROPN
hassl-859	598	2	,	,	PUNCT
hassl-859	598	3	n.	n.	PROPN
hassl-859	598	4	f.	f.	PROPN
hassl-859	598	5	,	,	PUNCT
hassl-859	598	6	ahmed	ahmed	PROPN
hassl-859	598	7	,	,	PUNCT
hassl-859	598	8	k.	k.	PROPN
hassl-859	598	9	,	,	PUNCT
hassl-859	598	10	&	&	CCONJ
hassl-859	598	11	ji	ji	PROPN
hassl-859	598	12	,	,	PUNCT
hassl-859	598	13	x.-d	x.-d	PROPN
hassl-859	598	14	.	.	PUNCT
hassl-859	599	1	(	(	PUNCT
hassl-859	599	2	2017	2017	NUM
hassl-859	599	3	)	)	PUNCT
hassl-859	599	4	.	.	PUNCT
hassl-859	600	1	accounting	account	VERB
hassl-859	600	2	conservatism	conservatism	NOUN
hassl-859	600	3	,	,	PUNCT
hassl-859	600	4	corporate	corporate	ADJ
hassl-859	600	5	governance	governance	NOUN
hassl-859	600	6	and	and	CCONJ
hassl-859	600	7	political	political	ADJ
hassl-859	600	8	connections	connection	NOUN
hassl-859	600	9	.	.	PUNCT
hassl-859	601	1	asian	asian	ADJ
hassl-859	601	2	review	review	NOUN
hassl-859	601	3	of	of	ADP
hassl-859	601	4	accounting	accounting	NOUN
hassl-859	601	5	,	,	PUNCT
hassl-859	601	6	25(2	25(2	NUM
hassl-859	601	7	)	)	PUNCT
hassl-859	601	8	,	,	PUNCT
hassl-859	601	9	288-318.available	288-318.available	NUM
hassl-859	601	10	at	at	ADP
hassl-859	601	11	:	:	PUNCT
hassl-859	601	12	10.1108	10.1108	NUM
hassl-859	601	13	/	/	SYM
hassl-859	601	14	ara-04	ara-04	PROPN
hassl-859	601	15	-	-	PUNCT
hassl-859	601	16	2016	2016	NUM
hassl-859	601	17	-	-	PUNCT
hassl-859	601	18	0041	0041	NUM
hassl-859	601	19	.	.	PUNCT
hassl-859	602	1	mohd	mohd	PROPN
hassl-859	602	2	-	-	PUNCT
hassl-859	602	3	sanusi	sanusi	PROPN
hassl-859	602	4	,	,	PUNCT
hassl-859	602	5	z.	z.	PROPN
hassl-859	602	6	,	,	PUNCT
hassl-859	602	7	ismail	ismail	PROPN
hassl-859	602	8	,	,	PUNCT
hassl-859	602	9	r.	r.	PROPN
hassl-859	602	10	,	,	PUNCT
hassl-859	602	11	hudayati	hudayati	PROPN
hassl-859	602	12	,	,	PUNCT
hassl-859	602	13	a.	a.	NOUN
hassl-859	602	14	,	,	PUNCT
hassl-859	602	15	&	&	CCONJ
hassl-859	602	16	harjito	harjito	PROPN
hassl-859	602	17	,	,	PUNCT
hassl-859	602	18	d.	d.	PROPN
hassl-859	602	19	a.	a.	PROPN
hassl-859	602	20	(	(	PUNCT
hassl-859	602	21	2015	2015	NUM
hassl-859	602	22	)	)	PUNCT
hassl-859	602	23	.	.	PUNCT
hassl-859	603	1	screening	screen	VERB
hassl-859	603	2	process	process	NOUN
hassl-859	603	3	of	of	ADP
hassl-859	603	4	shariah	shariah	PROPN
hassl-859	603	5	-	-	PUNCT
hassl-859	603	6	compliant	compliant	ADJ
hassl-859	603	7	companies	company	NOUN
hassl-859	603	8	:	:	PUNCT
hassl-859	603	9	the	the	DET
hassl-859	603	10	relevance	relevance	NOUN
hassl-859	603	11	of	of	ADP
hassl-859	603	12	financial	financial	ADJ
hassl-859	603	13	risk	risk	NOUN
hassl-859	603	14	management	management	NOUN
hassl-859	603	15	.	.	PUNCT
hassl-859	604	1	international	international	ADJ
hassl-859	604	2	journal	journal	PROPN
hassl-859	604	3	of	of	ADP
hassl-859	604	4	economics	economic	NOUN
hassl-859	604	5	and	and	CCONJ
hassl-859	604	6	management	management	NOUN
hassl-859	604	7	,	,	PUNCT
hassl-859	604	8	9(1	9(1	NUM
hassl-859	604	9	)	)	PUNCT
hassl-859	604	10	,	,	PUNCT
hassl-859	604	11	177	177	NUM
hassl-859	604	12	-	-	SYM
hassl-859	604	13	195	195	NUM
hassl-859	604	14	.	.	PUNCT
hassl-859	605	1	mohd	mohd	PROPN
hassl-859	605	2	radzi	radzi	PROPN
hassl-859	605	3	,	,	PUNCT
hassl-859	605	4	s.	s.	PROPN
hassl-859	605	5	n.	n.	PROPN
hassl-859	605	6	j.	j.	PROPN
hassl-859	605	7	,	,	PUNCT
hassl-859	605	8	islam	islam	PROPN
hassl-859	605	9	,	,	PUNCT
hassl-859	605	10	m.	m.	NOUN
hassl-859	605	11	a.	a.	PROPN
hassl-859	605	12	,	,	PUNCT
hassl-859	605	13	&	&	CCONJ
hassl-859	605	14	ibrahim	ibrahim	PROPN
hassl-859	605	15	,	,	PUNCT
hassl-859	605	16	s.	s.	PROPN
hassl-859	605	17	(	(	PUNCT
hassl-859	605	18	2011	2011	NUM
hassl-859	605	19	)	)	PUNCT
hassl-859	605	20	.	.	PUNCT
hassl-859	606	1	earning	earn	VERB
hassl-859	606	2	quality	quality	NOUN
hassl-859	606	3	in	in	ADP
hassl-859	606	4	public	public	ADJ
hassl-859	606	5	listed	list	VERB
hassl-859	606	6	companies	company	NOUN
hassl-859	606	7	:	:	PUNCT
hassl-859	606	8	a	a	DET
hassl-859	606	9	study	study	NOUN
hassl-859	606	10	on	on	ADP
hassl-859	606	11	malaysia	malaysia	PROPN
hassl-859	606	12	exchange	exchange	NOUN
hassl-859	606	13	for	for	ADP
hassl-859	606	14	securities	security	NOUN
hassl-859	606	15	dealing	deal	VERB
hassl-859	606	16	and	and	CCONJ
hassl-859	606	17	automated	automate	VERB
hassl-859	606	18	quotation	quotation	NOUN
hassl-859	606	19	.	.	PUNCT
hassl-859	607	1	international	international	ADJ
hassl-859	607	2	journal	journal	PROPN
hassl-859	607	3	of	of	ADP
hassl-859	607	4	economics	economic	NOUN
hassl-859	607	5	and	and	CCONJ
hassl-859	607	6	finance	finance	NOUN
hassl-859	607	7	,	,	PUNCT
hassl-859	607	8	3(2	3(2	NUM
hassl-859	607	9	)	)	PUNCT
hassl-859	607	10	,	,	PUNCT
hassl-859	607	11	233	233	NUM
hassl-859	607	12	-	-	SYM
hassl-859	607	13	244	244	NUM
hassl-859	607	14	.	.	PUNCT
hassl-859	608	1	mohd	mohd	PROPN
hassl-859	608	2	yusof	yusof	PROPN
hassl-859	608	3	,	,	PUNCT
hassl-859	608	4	r.	r.	PROPN
hassl-859	608	5	,	,	PUNCT
hassl-859	608	6	&	&	CCONJ
hassl-859	608	7	abd	abd	PROPN
hassl-859	608	8	,	,	PUNCT
hassl-859	608	9	m.	m.	NOUN
hassl-859	608	10	,	,	PUNCT
hassl-859	608	11	m.	m.	NOUN
hassl-859	608	12	s.	s.	PROPN
hassl-859	608	13	(	(	PUNCT
hassl-859	608	14	2008	2008	NUM
hassl-859	608	15	)	)	PUNCT
hassl-859	608	16	.	.	PUNCT
hassl-859	609	1	towards	towards	ADP
hassl-859	609	2	an	an	DET
hassl-859	609	3	islamic	islamic	ADJ
hassl-859	609	4	international	international	ADJ
hassl-859	609	5	financial	financial	ADJ
hassl-859	609	6	hub	hub	NOUN
hassl-859	609	7	:	:	PUNCT
hassl-859	609	8	the	the	DET
hassl-859	609	9	role	role	NOUN
hassl-859	609	10	of	of	ADP
hassl-859	609	11	islamic	islamic	ADJ
hassl-859	609	12	capital	capital	NOUN
hassl-859	609	13	market	market	NOUN
hassl-859	609	14	in	in	ADP
hassl-859	609	15	malaysia	malaysia	PROPN
hassl-859	609	16	.	.	PUNCT
hassl-859	610	1	international	international	ADJ
hassl-859	610	2	journal	journal	PROPN
hassl-859	610	3	of	of	ADP
hassl-859	610	4	islamic	islamic	ADJ
hassl-859	610	5	and	and	CCONJ
hassl-859	610	6	middle	middle	ADJ
hassl-859	610	7	eastern	eastern	ADJ
hassl-859	610	8	finance	finance	NOUN
hassl-859	610	9	and	and	CCONJ
hassl-859	610	10	management	management	NOUN
hassl-859	610	11	,	,	PUNCT
hassl-859	610	12	1(4	1(4	NUM
hassl-859	610	13	)	)	PUNCT
hassl-859	610	14	,	,	PUNCT
hassl-859	610	15	313-329.available	313-329.available	NUM
hassl-859	610	16	at	at	ADP
hassl-859	610	17	:	:	PUNCT
hassl-859	610	18	1108/17538390810919628	1108/17538390810919628	NUM
hassl-859	610	19	.	.	PUNCT
hassl-859	611	1	neely	neely	PROPN
hassl-859	611	2	,	,	PUNCT
hassl-859	611	3	a.	a.	NOUN
hassl-859	611	4	(	(	PUNCT
hassl-859	611	5	2002	2002	NUM
hassl-859	611	6	)	)	PUNCT
hassl-859	611	7	.	.	PUNCT
hassl-859	612	1	business	business	NOUN
hassl-859	612	2	performance	performance	NOUN
hassl-859	612	3	measurement	measurement	NOUN
hassl-859	612	4	:	:	PUNCT
hassl-859	612	5	theory	theory	NOUN
hassl-859	612	6	and	and	CCONJ
hassl-859	612	7	practice	practice	NOUN
hassl-859	612	8	(	(	PUNCT
hassl-859	612	9	pp	pp	ADJ
hassl-859	612	10	.	.	PUNCT
hassl-859	613	1	3	3	NUM
hassl-859	613	2	-	-	SYM
hassl-859	613	3	21	21	NUM
hassl-859	613	4	)	)	PUNCT
hassl-859	613	5	.	.	PUNCT
hassl-859	614	1	the	the	DET
hassl-859	614	2	pitt	pitt	PROPN
hassl-859	614	3	building	building	PROPN
hassl-859	614	4	,	,	PUNCT
hassl-859	614	5	trumpington	trumpington	PROPN
hassl-859	614	6	street	street	PROPN
hassl-859	614	7	,	,	PUNCT
hassl-859	614	8	cambridge	cambridge	PROPN
hassl-859	614	9	,	,	PUNCT
hassl-859	614	10	united	united	ADJ
hassl-859	614	11	kingdom	kingdom	PROPN
hassl-859	614	12	:	:	PUNCT
hassl-859	614	13	press	press	NOUN
hassl-859	614	14	syndicate	syndicate	NOUN
hassl-859	614	15	of	of	ADP
hassl-859	614	16	the	the	DET
hassl-859	614	17	university	university	PROPN
hassl-859	614	18	of	of	ADP
hassl-859	614	19	cambridge	cambridge	PROPN
hassl-859	614	20	.	.	PUNCT
hassl-859	615	1	nguyen	nguyen	PROPN
hassl-859	615	2	,	,	PUNCT
hassl-859	615	3	k.	k.	PROPN
hassl-859	615	4	m.	m.	PROPN
hassl-859	615	5	(	(	PUNCT
hassl-859	615	6	2001	2001	NUM
hassl-859	615	7	)	)	PUNCT
hassl-859	615	8	.	.	PUNCT
hassl-859	616	1	financial	financial	ADJ
hassl-859	616	2	management	management	NOUN
hassl-859	616	3	and	and	CCONJ
hassl-859	616	4	profitability	profitability	NOUN
hassl-859	616	5	of	of	ADP
hassl-859	616	6	small	small	ADJ
hassl-859	616	7	and	and	CCONJ
hassl-859	616	8	medium	medium	ADJ
hassl-859	616	9	enterprises	enterprise	NOUN
hassl-859	616	10	.	.	PUNCT
hassl-859	617	1	dba	dba	NOUN
hassl-859	617	2	thesis	thesis	NOUN
hassl-859	617	3	,	,	PUNCT
hassl-859	617	4	southern	southern	PROPN
hassl-859	617	5	cross	cross	PROPN
hassl-859	617	6	university	university	PROPN
hassl-859	617	7	,	,	PUNCT
hassl-859	617	8	australia	australia	PROPN
hassl-859	617	9	.	.	PUNCT
hassl-859	618	1	ntim	ntim	PROPN
hassl-859	618	2	,	,	PUNCT
hassl-859	618	3	c.	c.	PROPN
hassl-859	618	4	(	(	PUNCT
hassl-859	618	5	2009	2009	NUM
hassl-859	618	6	)	)	PUNCT
hassl-859	618	7	.	.	PUNCT
hassl-859	619	1	internal	internal	ADJ
hassl-859	619	2	corporate	corporate	ADJ
hassl-859	619	3	governance	governance	NOUN
hassl-859	619	4	and	and	CCONJ
hassl-859	619	5	firm	firm	ADJ
hassl-859	619	6	financial	financial	ADJ
hassl-859	619	7	performance	performance	NOUN
hassl-859	619	8	:	:	PUNCT
hassl-859	619	9	evidence	evidence	NOUN
hassl-859	619	10	from	from	ADP
hassl-859	619	11	south	south	ADJ
hassl-859	619	12	african	african	ADJ
hassl-859	619	13	listed	list	VERB
hassl-859	619	14	firms	firm	NOUN
hassl-859	619	15	.	.	PUNCT
hassl-859	620	1	phd	phd	NOUN
hassl-859	620	2	thesis	thesis	PROPN
hassl-859	620	3	,	,	PUNCT
hassl-859	620	4	university	university	NOUN
hassl-859	620	5	of	of	ADP
hassl-859	620	6	glasgow	glasgow	PROPN
hassl-859	620	7	,	,	PUNCT
hassl-859	620	8	uk	uk	PROPN
hassl-859	620	9	.	.	PROPN
hassl-859	620	10	piot	piot	PROPN
hassl-859	620	11	,	,	PUNCT
hassl-859	620	12	c.	c.	PROPN
hassl-859	620	13	,	,	PUNCT
hassl-859	620	14	dumontier	dumontier	NOUN
hassl-859	620	15	,	,	PUNCT
hassl-859	620	16	p.	p.	PROPN
hassl-859	620	17	,	,	PUNCT
hassl-859	620	18	&	&	CCONJ
hassl-859	620	19	janin	janin	PROPN
hassl-859	620	20	,	,	PUNCT
hassl-859	620	21	r.	r.	PROPN
hassl-859	620	22	(	(	PUNCT
hassl-859	620	23	2010	2010	NUM
hassl-859	620	24	)	)	PUNCT
hassl-859	620	25	.	.	PUNCT
hassl-859	621	1	ifrs	ifrs	PROPN
hassl-859	621	2	consequences	consequence	NOUN
hassl-859	621	3	on	on	ADP
hassl-859	621	4	accounting	account	VERB
hassl-859	621	5	conservatism	conservatism	NOUN
hassl-859	621	6	within	within	ADP
hassl-859	621	7	europe	europe	PROPN
hassl-859	621	8	:	:	PUNCT
hassl-859	621	9	the	the	DET
hassl-859	621	10	role	role	NOUN
hassl-859	621	11	of	of	ADP
hassl-859	621	12	big	big	ADJ
hassl-859	621	13	4	4	NUM
hassl-859	621	14	auditors	auditor	NOUN
hassl-859	621	15	(	(	PUNCT
hassl-859	621	16	pp	pp	ADJ
hassl-859	621	17	.	.	PUNCT
hassl-859	622	1	1	1	NUM
hassl-859	622	2	-	-	SYM
hassl-859	622	3	51	51	NUM
hassl-859	622	4	)	)	PUNCT
hassl-859	622	5	.	.	PUNCT
hassl-859	623	1	working	work	VERB
hassl-859	623	2	paper	paper	NOUN
hassl-859	623	3	series	series	NOUN
hassl-859	623	4	,	,	PUNCT
hassl-859	623	5	center	center	NOUN
hassl-859	623	6	for	for	ADP
hassl-859	623	7	studies	study	NOUN
hassl-859	623	8	and	and	CCONJ
hassl-859	623	9	research	research	NOUN
hassl-859	623	10	applied	apply	VERB
hassl-859	623	11	to	to	ADP
hassl-859	623	12	management	management	NOUN
hassl-859	623	13	(	(	PUNCT
hassl-859	623	14	cerag	cerag	PROPN
hassl-859	623	15	,	,	PUNCT
hassl-859	623	16	france	france	PROPN
hassl-859	623	17	)	)	PUNCT
hassl-859	623	18	.	.	PUNCT
hassl-859	624	1	pwc	pwc	PROPN
hassl-859	624	2	.	.	PUNCT
hassl-859	625	1	(	(	PUNCT
hassl-859	625	2	2011	2011	NUM
hassl-859	625	3	)	)	PUNCT
hassl-859	625	4	.	.	PUNCT
hassl-859	626	1	banking	banking	NOUN
hassl-859	626	2	profitability	profitability	NOUN
hassl-859	626	3	and	and	CCONJ
hassl-859	626	4	performance	performance	NOUN
hassl-859	626	5	management	management	NOUN
hassl-859	626	6	.	.	PUNCT
hassl-859	627	1	conference	conference	NOUN
hassl-859	627	2	paper	paper	NOUN
hassl-859	627	3	.	.	PUNCT
hassl-859	628	1	retrieved	retrieve	VERB
hassl-859	628	2	from	from	ADP
hassl-859	628	3	:	:	PUNCT
hassl-859	628	4	https://www.pwc.in/assets/pdfs/finance-effectiveness/banking_profitability.pdf	https://www.pwc.in/assets/pdfs/finance-effectiveness/banking_profitability.pdf	X
hassl-859	628	5	.	.	PUNCT
hassl-859	629	1	rahman	rahman	PROPN
hassl-859	629	2	,	,	PUNCT
hassl-859	629	3	a.	a.	NOUN
hassl-859	629	4	,	,	PUNCT
hassl-859	629	5	yammeesri	yammeesri	PROPN
hassl-859	629	6	,	,	PUNCT
hassl-859	629	7	j.	j.	PROPN
hassl-859	629	8	,	,	PUNCT
hassl-859	629	9	&	&	CCONJ
hassl-859	629	10	perera	perera	PROPN
hassl-859	629	11	,	,	PUNCT
hassl-859	629	12	h.	h.	PROPN
hassl-859	629	13	(	(	PUNCT
hassl-859	629	14	2010	2010	NUM
hassl-859	629	15	)	)	PUNCT
hassl-859	629	16	.	.	PUNCT
hassl-859	630	1	financial	financial	ADJ
hassl-859	630	2	reporting	reporting	NOUN
hassl-859	630	3	quality	quality	NOUN
hassl-859	630	4	in	in	ADP
hassl-859	630	5	international	international	ADJ
hassl-859	630	6	settings	setting	NOUN
hassl-859	630	7	:	:	PUNCT
hassl-859	630	8	a	a	DET
hassl-859	630	9	comparative	comparative	ADJ
hassl-859	630	10	study	study	NOUN
hassl-859	630	11	of	of	ADP
hassl-859	630	12	the	the	DET
hassl-859	630	13	usa	usa	PROPN
hassl-859	630	14	,	,	PUNCT
hassl-859	630	15	japan	japan	PROPN
hassl-859	630	16	,	,	PUNCT
hassl-859	630	17	thailand	thailand	PROPN
hassl-859	630	18	,	,	PUNCT
hassl-859	630	19	france	france	PROPN
hassl-859	630	20	and	and	CCONJ
hassl-859	630	21	germany	germany	PROPN
hassl-859	630	22	.	.	PUNCT
hassl-859	631	1	the	the	DET
hassl-859	631	2	international	international	ADJ
hassl-859	631	3	journal	journal	NOUN
hassl-859	631	4	of	of	ADP
hassl-859	631	5	accounting	accounting	PROPN
hassl-859	631	6	,	,	PUNCT
hassl-859	631	7	45(1	45(1	NOUN
hassl-859	631	8	)	)	PUNCT
hassl-859	631	9	,	,	PUNCT
hassl-859	631	10	1-34.available	1-34.available	NUM
hassl-859	631	11	at	at	ADP
hassl-859	631	12	:	:	PUNCT
hassl-859	631	13	10.1016	10.1016	NUM
hassl-859	631	14	/	/	SYM
hassl-859	631	15	j.intacc.2010.01.001	j.intacc.2010.01.001	PROPN
hassl-859	631	16	.	.	PUNCT
hassl-859	631	17	ramadan	ramadan	PROPN
hassl-859	631	18	,	,	PUNCT
hassl-859	631	19	i.	i.	PROPN
hassl-859	631	20	z.	z.	PROPN
hassl-859	631	21	(	(	PUNCT
hassl-859	631	22	2015	2015	NUM
hassl-859	631	23	)	)	PUNCT
hassl-859	631	24	.	.	PUNCT
hassl-859	632	1	earnings	earning	NOUN
hassl-859	632	2	quality	quality	NOUN
hassl-859	632	3	determinants	determinant	NOUN
hassl-859	632	4	of	of	ADP
hassl-859	632	5	the	the	DET
hassl-859	632	6	jordanian	jordanian	ADJ
hassl-859	632	7	manufacturing	manufacturing	NOUN
hassl-859	632	8	listed	list	VERB
hassl-859	632	9	companies	company	NOUN
hassl-859	632	10	.	.	PUNCT
hassl-859	633	1	international	international	ADJ
hassl-859	633	2	journal	journal	PROPN
hassl-859	633	3	of	of	ADP
hassl-859	633	4	economics	economic	NOUN
hassl-859	633	5	and	and	CCONJ
hassl-859	633	6	finance	finance	NOUN
hassl-859	633	7	,	,	PUNCT
hassl-859	633	8	7(5	7(5	NUM
hassl-859	633	9	)	)	PUNCT
hassl-859	633	10	,	,	PUNCT
hassl-859	633	11	140	140	NUM
hassl-859	633	12	-	-	SYM
hassl-859	633	13	146	146	NUM
hassl-859	633	14	.	.	PUNCT
hassl-859	634	1	ruch	ruch	PROPN
hassl-859	634	2	,	,	PUNCT
hassl-859	634	3	g.	g.	PROPN
hassl-859	634	4	w.	w.	PROPN
hassl-859	634	5	,	,	PUNCT
hassl-859	634	6	&	&	CCONJ
hassl-859	634	7	taylor	taylor	PROPN
hassl-859	634	8	,	,	PUNCT
hassl-859	634	9	g.	g.	PROPN
hassl-859	634	10	(	(	PUNCT
hassl-859	634	11	2015	2015	NUM
hassl-859	634	12	)	)	PUNCT
hassl-859	634	13	.	.	PUNCT
hassl-859	635	1	accounting	account	VERB
hassl-859	635	2	conservatism	conservatism	NOUN
hassl-859	635	3	:	:	PUNCT
hassl-859	635	4	a	a	DET
hassl-859	635	5	review	review	NOUN
hassl-859	635	6	of	of	ADP
hassl-859	635	7	the	the	DET
hassl-859	635	8	literature	literature	NOUN
hassl-859	635	9	.	.	PUNCT
hassl-859	636	1	journal	journal	PROPN
hassl-859	636	2	of	of	ADP
hassl-859	636	3	accounting	accounting	NOUN
hassl-859	636	4	literature	literature	NOUN
hassl-859	636	5	,	,	PUNCT
hassl-859	636	6	34	34	NUM
hassl-859	636	7	,	,	PUNCT
hassl-859	636	8	1738.available	1738.available	ADJ
hassl-859	636	9	at	at	ADP
hassl-859	636	10	:	:	PUNCT
hassl-859	636	11	10.1016	10.1016	NUM
hassl-859	636	12	/	/	SYM
hassl-859	636	13	j.acclit.2015.02.001	j.acclit.2015.02.001	PROPN
hassl-859	636	14	.	.	PUNCT
hassl-859	637	1	sabrun	sabrun	PROPN
hassl-859	637	2	,	,	PUNCT
hassl-859	637	3	i.	i.	NOUN
hassl-859	637	4	m.	m.	PROPN
hassl-859	637	5	,	,	PUNCT
hassl-859	637	6	muhamad	muhamad	PROPN
hassl-859	637	7	,	,	PUNCT
hassl-859	637	8	r.	r.	PROPN
hassl-859	637	9	,	,	PUNCT
hassl-859	637	10	yusoff	yusoff	PROPN
hassl-859	637	11	,	,	PUNCT
hassl-859	637	12	h.	h.	PROPN
hassl-859	637	13	,	,	PUNCT
hassl-859	637	14	&	&	CCONJ
hassl-859	637	15	darus	darus	PROPN
hassl-859	637	16	,	,	PUNCT
hassl-859	637	17	f.	f.	PROPN
hassl-859	637	18	(	(	PUNCT
hassl-859	637	19	2018	2018	NUM
hassl-859	637	20	)	)	PUNCT
hassl-859	637	21	.	.	PUNCT
hassl-859	638	1	do	do	AUX
hassl-859	638	2	shariah	shariah	PROPN
hassl-859	638	3	-	-	PUNCT
hassl-859	638	4	compliant	compliant	ADJ
hassl-859	638	5	companies	company	NOUN
hassl-859	638	6	engage	engage	VERB
hassl-859	638	7	lesser	less	ADJ
hassl-859	638	8	earnings	earning	NOUN
hassl-859	638	9	management	management	NOUN
hassl-859	638	10	behaviour	behaviour	NOUN
hassl-859	638	11	?	?	PUNCT
hassl-859	639	1	asian	asian	ADJ
hassl-859	639	2	journal	journal	PROPN
hassl-859	639	3	of	of	ADP
hassl-859	639	4	business	business	NOUN
hassl-859	639	5	and	and	CCONJ
hassl-859	639	6	accounting	accounting	NOUN
hassl-859	639	7	,	,	PUNCT
hassl-859	639	8	11(1	11(1	NUM
hassl-859	639	9	)	)	PUNCT
hassl-859	639	10	,	,	PUNCT
hassl-859	639	11	1-36.available	1-36.available	ADJ
hassl-859	639	12	at	at	ADP
hassl-859	639	13	:	:	PUNCT
hassl-859	639	14	https://doi.org/10.22452/ajba.vol11no1.1	https://doi.org/10.22452/ajba.vol11no1.1	ADJ
hassl-859	639	15	.	.	PUNCT
hassl-859	639	16	http://www.pwc.in/assets/pdfs/finance-effectiveness/banking_profitability.pdf	http://www.pwc.in/assets/pdfs/finance-effectiveness/banking_profitability.pdf	NOUN
hassl-859	639	17	humanities	humanity	NOUN
hassl-859	639	18	and	and	CCONJ
hassl-859	639	19	social	social	ADJ
hassl-859	639	20	sciences	science	NOUN
hassl-859	639	21	letters	letter	NOUN
hassl-859	639	22	,	,	PUNCT
hassl-859	639	23	2020	2020	NUM
hassl-859	639	24	,	,	PUNCT
hassl-859	639	25	8(3	8(3	NUM
hassl-859	639	26	):	):	PUNCT
hassl-859	639	27	280	280	NUM
hassl-859	639	28	-	-	SYM
hassl-859	639	29	297	297	NUM
hassl-859	639	30	297	297	NUM
hassl-859	639	31	©	©	PROPN
hassl-859	639	32	2020	2020	NUM
hassl-859	639	33	conscientia	conscientia	PROPN
hassl-859	639	34	beam	beam	PROPN
hassl-859	639	35	.	.	PUNCT
hassl-859	640	1	all	all	DET
hassl-859	640	2	rights	right	NOUN
hassl-859	640	3	reserved	reserve	VERB
hassl-859	640	4	.	.	PUNCT
hassl-859	641	1	sana'a	sana'a	X
hassl-859	641	2	,	,	PUNCT
hassl-859	641	3	n.	n.	NOUN
hassl-859	641	4	(	(	PUNCT
hassl-859	641	5	2016	2016	NUM
hassl-859	641	6	)	)	PUNCT
hassl-859	641	7	.	.	PUNCT
hassl-859	642	1	the	the	DET
hassl-859	642	2	effect	effect	NOUN
hassl-859	642	3	of	of	ADP
hassl-859	642	4	accounting	account	VERB
hassl-859	642	5	conservatism	conservatism	NOUN
hassl-859	642	6	on	on	ADP
hassl-859	642	7	financial	financial	ADJ
hassl-859	642	8	performance	performance	NOUN
hassl-859	642	9	indicators	indicator	NOUN
hassl-859	642	10	in	in	ADP
hassl-859	642	11	the	the	DET
hassl-859	642	12	jordanian	jordanian	ADJ
hassl-859	642	13	insurance	insurance	NOUN
hassl-859	642	14	companies	company	NOUN
hassl-859	642	15	.	.	PUNCT
hassl-859	643	1	journal	journal	PROPN
hassl-859	643	2	of	of	ADP
hassl-859	643	3	internet	internet	NOUN
hassl-859	643	4	banking	banking	NOUN
hassl-859	643	5	and	and	CCONJ
hassl-859	643	6	commerce	commerce	NOUN
hassl-859	643	7	,	,	PUNCT
hassl-859	643	8	21(1	21(1	NUM
hassl-859	643	9	)	)	PUNCT
hassl-859	643	10	,	,	PUNCT
hassl-859	643	11	1	1	NUM
hassl-859	643	12	-	-	SYM
hassl-859	643	13	16	16	NUM
hassl-859	643	14	.	.	PUNCT
hassl-859	644	1	securities	security	NOUN
hassl-859	644	2	commission	commission	PROPN
hassl-859	644	3	.	.	PUNCT
hassl-859	645	1	(	(	PUNCT
hassl-859	645	2	2012	2012	NUM
hassl-859	645	3	)	)	PUNCT
hassl-859	645	4	.	.	PUNCT
hassl-859	646	1	islamic	islamic	ADJ
hassl-859	646	2	capital	capital	NOUN
hassl-859	646	3	market	market	NOUN
hassl-859	646	4	.	.	PUNCT
hassl-859	647	1	retrieved	retrieve	VERB
hassl-859	647	2	from	from	ADP
hassl-859	647	3	:	:	PUNCT
hassl-859	647	4	https://www.sc.com.my/regulation/regulatoryfaqs/frequently-asked-questions-on-revised-shariah-screening-methodology	https://www.sc.com.my/regulation/regulatoryfaqs/frequently-asked-questions-on-revised-shariah-screening-methodology	NOUN
hassl-859	647	5	.	.	PUNCT
hassl-859	648	1	securities	security	NOUN
hassl-859	648	2	commission	commission	PROPN
hassl-859	648	3	.	.	PUNCT
hassl-859	649	1	(	(	PUNCT
hassl-859	649	2	2017	2017	NUM
hassl-859	649	3	)	)	PUNCT
hassl-859	649	4	.	.	PUNCT
hassl-859	650	1	islamic	islamic	ADJ
hassl-859	650	2	capital	capital	NOUN
hassl-859	650	3	market	market	NOUN
hassl-859	650	4	.	.	PUNCT
hassl-859	651	1	retrieved	retrieve	VERB
hassl-859	651	2	from	from	ADP
hassl-859	651	3	:	:	PUNCT
hassl-859	651	4	https://www.sc.com.my/development/islamic-capitalmarket	https://www.sc.com.my/development/islamic-capitalmarket	PROPN
hassl-859	651	5	.	.	PUNCT
hassl-859	652	1	sterling	sterling	PROPN
hassl-859	652	2	,	,	PUNCT
hassl-859	652	3	r.	r.	PROPN
hassl-859	652	4	r.	r.	PROPN
hassl-859	652	5	(	(	PUNCT
hassl-859	652	6	1967	1967	NUM
hassl-859	652	7	)	)	PUNCT
hassl-859	652	8	.	.	PUNCT
hassl-859	653	1	conservatism	conservatism	NOUN
hassl-859	653	2	:	:	PUNCT
hassl-859	653	3	the	the	DET
hassl-859	653	4	fundamental	fundamental	ADJ
hassl-859	653	5	principle	principle	NOUN
hassl-859	653	6	of	of	ADP
hassl-859	653	7	valuation	valuation	NOUN
hassl-859	653	8	in	in	ADP
hassl-859	653	9	traditional	traditional	ADJ
hassl-859	653	10	accounting	accounting	NOUN
hassl-859	653	11	.	.	PUNCT
hassl-859	654	1	a	a	DET
hassl-859	654	2	journal	journal	NOUN
hassl-859	654	3	of	of	ADP
hassl-859	654	4	accounting	accounting	NOUN
hassl-859	654	5	,	,	PUNCT
hassl-859	654	6	finance	finance	NOUN
hassl-859	654	7	and	and	CCONJ
hassl-859	654	8	business	business	NOUN
hassl-859	654	9	studies	study	NOUN
hassl-859	654	10	,	,	PUNCT
hassl-859	654	11	3(2	3(2	NUM
hassl-859	654	12	)	)	PUNCT
hassl-859	654	13	,	,	PUNCT
hassl-859	654	14	109-132.available	109-132.available	NUM
hassl-859	654	15	at	at	ADP
hassl-859	654	16	:	:	PUNCT
hassl-859	654	17	org/10.1111	org/10.1111	ADJ
hassl-859	654	18	/	/	SYM
hassl-859	654	19	j.1467	j.1467	NOUN
hassl-859	654	20	-	-	PUNCT
hassl-859	654	21	6281.1967.tb00375.x	6281.1967.tb00375.x	NOUN
hassl-859	654	22	.	.	PUNCT
hassl-859	655	1	subramanyam	subramanyam	NOUN
hassl-859	655	2	,	,	PUNCT
hassl-859	655	3	k.	k.	PROPN
hassl-859	655	4	r.	r.	PROPN
hassl-859	655	5	(	(	PUNCT
hassl-859	655	6	2014	2014	NUM
hassl-859	655	7	)	)	PUNCT
hassl-859	655	8	.	.	PUNCT
hassl-859	656	1	financial	financial	ADJ
hassl-859	656	2	statement	statement	NOUN
hassl-859	656	3	analysis	analysis	NOUN
hassl-859	656	4	(	(	PUNCT
hassl-859	656	5	11th	11th	ADJ
hassl-859	656	6	ed	ed	NOUN
hassl-859	656	7	.	.	PUNCT
hassl-859	656	8	)	)	PUNCT
hassl-859	656	9	.	.	PUNCT
hassl-859	657	1	penn	penn	PROPN
hassl-859	657	2	plaza	plaza	PROPN
hassl-859	657	3	,	,	PUNCT
hassl-859	657	4	new	new	PROPN
hassl-859	657	5	york	york	PROPN
hassl-859	657	6	:	:	PUNCT
hassl-859	657	7	mcgraw	mcgraw	PROPN
hassl-859	657	8	-	-	PUNCT
hassl-859	657	9	hill	hill	NOUN
hassl-859	657	10	education	education	NOUN
hassl-859	657	11	.	.	PUNCT
hassl-859	658	1	tan	tan	PROPN
hassl-859	658	2	,	,	PUNCT
hassl-859	658	3	l.	l.	PROPN
hassl-859	658	4	t.	t.	PROPN
hassl-859	658	5	(	(	PUNCT
hassl-859	658	6	2000	2000	NUM
hassl-859	658	7	)	)	PUNCT
hassl-859	658	8	.	.	PUNCT
hassl-859	659	1	financial	financial	ADJ
hassl-859	659	2	accounting	accounting	NOUN
hassl-859	659	3	and	and	CCONJ
hassl-859	659	4	reporting	reporting	NOUN
hassl-859	659	5	in	in	ADP
hassl-859	659	6	malaysia	malaysia	PROPN
hassl-859	659	7	.	.	PUNCT
hassl-859	660	1	kuala	kuala	PROPN
hassl-859	660	2	lumpur	lumpur	PROPN
hassl-859	660	3	:	:	PUNCT
hassl-859	660	4	professional	professional	ADJ
hassl-859	660	5	advancement	advancement	NOUN
hassl-859	660	6	achievement	achievement	NOUN
hassl-859	660	7	centre	centre	PROPN
hassl-859	660	8	sdn.bhd	sdn.bhd	PROPN
hassl-859	660	9	.	.	PUNCT
hassl-859	661	1	taufiq	taufiq	PROPN
hassl-859	661	2	,	,	PUNCT
hassl-859	661	3	a.	a.	PROPN
hassl-859	661	4	(	(	PUNCT
hassl-859	661	5	2015	2015	NUM
hassl-859	661	6	)	)	PUNCT
hassl-859	661	7	.	.	PUNCT
hassl-859	662	1	transparency	transparency	NOUN
hassl-859	662	2	and	and	CCONJ
hassl-859	662	3	accountability	accountability	NOUN
hassl-859	662	4	in	in	ADP
hassl-859	662	5	the	the	DET
hassl-859	662	6	qur'an	qur'an	NOUN
hassl-859	662	7	and	and	CCONJ
hassl-859	662	8	its	its	PRON
hassl-859	662	9	roles	role	NOUN
hassl-859	662	10	in	in	ADP
hassl-859	662	11	building	build	VERB
hassl-859	662	12	good	good	ADJ
hassl-859	662	13	governance	governance	NOUN
hassl-859	662	14	.	.	PUNCT
hassl-859	663	1	international	international	ADJ
hassl-859	663	2	journal	journal	PROPN
hassl-859	663	3	of	of	ADP
hassl-859	663	4	business	business	NOUN
hassl-859	663	5	,	,	PUNCT
hassl-859	663	6	economics	economic	NOUN
hassl-859	663	7	and	and	CCONJ
hassl-859	663	8	law	law	NOUN
hassl-859	663	9	,	,	PUNCT
hassl-859	663	10	64(4	64(4	NUM
hassl-859	663	11	)	)	PUNCT
hassl-859	663	12	,	,	PUNCT
hassl-859	663	13	73	73	NUM
hassl-859	663	14	-	-	SYM
hassl-859	663	15	81	81	NUM
hassl-859	663	16	.	.	PUNCT
hassl-859	664	1	ugwunta	ugwunta	PROPN
hassl-859	664	2	,	,	PUNCT
hassl-859	664	3	d.	d.	PROPN
hassl-859	664	4	o.	o.	PROPN
hassl-859	664	5	,	,	PUNCT
hassl-859	664	6	&	&	CCONJ
hassl-859	664	7	ugwuanyi	ugwuanyi	PROPN
hassl-859	664	8	,	,	PUNCT
hassl-859	664	9	b.	b.	PROPN
hassl-859	664	10	u.	u.	PROPN
hassl-859	664	11	(	(	PUNCT
hassl-859	664	12	2018	2018	NUM
hassl-859	664	13	)	)	PUNCT
hassl-859	664	14	.	.	PUNCT
hassl-859	665	1	accounting	account	VERB
hassl-859	665	2	conservatism	conservatism	NOUN
hassl-859	665	3	and	and	CCONJ
hassl-859	665	4	performance	performance	NOUN
hassl-859	665	5	of	of	ADP
hassl-859	665	6	nigerian	nigerian	ADJ
hassl-859	665	7	consumer	consumer	NOUN
hassl-859	665	8	goods	good	NOUN
hassl-859	665	9	firms	firm	NOUN
hassl-859	665	10	:	:	PUNCT
hassl-859	665	11	an	an	DET
hassl-859	665	12	examination	examination	NOUN
hassl-859	665	13	of	of	ADP
hassl-859	665	14	the	the	DET
hassl-859	665	15	role	role	NOUN
hassl-859	665	16	of	of	ADP
hassl-859	665	17	accruals	accrual	NOUN
hassl-859	665	18	.	.	PUNCT
hassl-859	666	1	international	international	ADJ
hassl-859	666	2	journal	journal	PROPN
hassl-859	666	3	of	of	ADP
hassl-859	666	4	financial	financial	ADJ
hassl-859	666	5	research	research	NOUN
hassl-859	666	6	,	,	PUNCT
hassl-859	666	7	10(1	10(1	NUM
hassl-859	666	8	)	)	PUNCT
hassl-859	666	9	,	,	PUNCT
hassl-859	666	10	1	1	NUM
hassl-859	666	11	-	-	SYM
hassl-859	666	12	9	9	NUM
hassl-859	666	13	.	.	PUNCT
hassl-859	667	1	vichitsarawong	vichitsarawong	NOUN
hassl-859	667	2	,	,	PUNCT
hassl-859	667	3	t.	t.	PROPN
hassl-859	667	4	,	,	PUNCT
hassl-859	667	5	eng	eng	PROPN
hassl-859	667	6	,	,	PUNCT
hassl-859	667	7	l.	l.	PROPN
hassl-859	667	8	l.	l.	PROPN
hassl-859	667	9	,	,	PUNCT
hassl-859	667	10	&	&	CCONJ
hassl-859	667	11	meek	meek	PROPN
hassl-859	667	12	,	,	PUNCT
hassl-859	667	13	g.	g.	PROPN
hassl-859	667	14	k.	k.	PROPN
hassl-859	667	15	(	(	PUNCT
hassl-859	667	16	2010	2010	NUM
hassl-859	667	17	)	)	PUNCT
hassl-859	667	18	.	.	PUNCT
hassl-859	668	1	the	the	DET
hassl-859	668	2	impact	impact	NOUN
hassl-859	668	3	of	of	ADP
hassl-859	668	4	the	the	DET
hassl-859	668	5	asian	asian	ADJ
hassl-859	668	6	financial	financial	ADJ
hassl-859	668	7	crisis	crisis	NOUN
hassl-859	668	8	on	on	ADP
hassl-859	668	9	conservatism	conservatism	NOUN
hassl-859	668	10	and	and	CCONJ
hassl-859	668	11	timeliness	timeliness	NOUN
hassl-859	668	12	of	of	ADP
hassl-859	668	13	earnings	earning	NOUN
hassl-859	668	14	:	:	PUNCT
hassl-859	668	15	evidence	evidence	NOUN
hassl-859	668	16	from	from	ADP
hassl-859	668	17	hong	hong	PROPN
hassl-859	668	18	kong	kong	PROPN
hassl-859	668	19	,	,	PUNCT
hassl-859	668	20	malaysia	malaysia	PROPN
hassl-859	668	21	,	,	PUNCT
hassl-859	668	22	singapore	singapore	PROPN
hassl-859	668	23	,	,	PUNCT
hassl-859	668	24	and	and	CCONJ
hassl-859	668	25	thailand	thailand	PROPN
hassl-859	668	26	.	.	PROPN
hassl-859	668	27	journal	journal	PROPN
hassl-859	668	28	of	of	ADP
hassl-859	668	29	international	international	ADJ
hassl-859	668	30	financial	financial	ADJ
hassl-859	668	31	management	management	NOUN
hassl-859	668	32	&	&	CCONJ
hassl-859	668	33	accounting	accounting	NOUN
hassl-859	668	34	,	,	PUNCT
hassl-859	668	35	21(1	21(1	NUM
hassl-859	668	36	)	)	PUNCT
hassl-859	668	37	,	,	PUNCT
hassl-859	668	38	32	32	NUM
hassl-859	668	39	-	-	SYM
hassl-859	668	40	61	61	NUM
hassl-859	668	41	.	.	PUNCT
hassl-859	669	1	vishnani	vishnani	PROPN
hassl-859	669	2	,	,	PUNCT
hassl-859	669	3	s.	s.	PROPN
hassl-859	669	4	,	,	PUNCT
hassl-859	669	5	&	&	CCONJ
hassl-859	669	6	misra	misra	PROPN
hassl-859	669	7	,	,	PUNCT
hassl-859	669	8	d.	d.	PROPN
hassl-859	669	9	(	(	PUNCT
hassl-859	669	10	2016	2016	NUM
hassl-859	669	11	)	)	PUNCT
hassl-859	669	12	.	.	PUNCT
hassl-859	670	1	accounting	account	VERB
hassl-859	670	2	conservatism	conservatism	NOUN
hassl-859	670	3	:	:	PUNCT
hassl-859	670	4	evidence	evidence	NOUN
hassl-859	670	5	from	from	ADP
hassl-859	670	6	indian	indian	ADJ
hassl-859	670	7	markets	market	NOUN
hassl-859	670	8	.	.	PUNCT
hassl-859	671	1	theoretical	theoretical	ADJ
hassl-859	671	2	economics	economic	NOUN
hassl-859	671	3	letters	letter	NOUN
hassl-859	671	4	,	,	PUNCT
hassl-859	671	5	6(5	6(5	NUM
hassl-859	671	6	)	)	PUNCT
hassl-859	671	7	,	,	PUNCT
hassl-859	671	8	1000-1016.available	1000-1016.available	NUM
hassl-859	671	9	at	at	ADP
hassl-859	671	10	:	:	PUNCT
hassl-859	671	11	https://doi.org/10.4236/tel.2016.65100	https://doi.org/10.4236/tel.2016.65100	PROPN
hassl-859	671	12	.	.	PUNCT
hassl-859	672	1	wan	wan	PROPN
hassl-859	672	2	,	,	PUNCT
hassl-859	672	3	i.	i.	PROPN
hassl-859	672	4	w.	w.	PROPN
hassl-859	672	5	a.	a.	PROPN
hassl-859	672	6	,	,	PUNCT
hassl-859	672	7	kamarudin	kamarudin	PROPN
hassl-859	672	8	,	,	PUNCT
hassl-859	672	9	k.	k.	PROPN
hassl-859	672	10	a.	a.	PROPN
hassl-859	672	11	,	,	PUNCT
hassl-859	672	12	&	&	CCONJ
hassl-859	672	13	sarman	sarman	PROPN
hassl-859	672	14	,	,	PUNCT
hassl-859	672	15	s.	s.	PROPN
hassl-859	672	16	r.	r.	PROPN
hassl-859	672	17	(	(	PUNCT
hassl-859	672	18	2015	2015	NUM
hassl-859	672	19	)	)	PUNCT
hassl-859	672	20	.	.	PUNCT
hassl-859	673	1	the	the	DET
hassl-859	673	2	quality	quality	NOUN
hassl-859	673	3	of	of	ADP
hassl-859	673	4	earnings	earning	NOUN
hassl-859	673	5	in	in	ADP
hassl-859	673	6	shariah	shariah	PROPN
hassl-859	673	7	-	-	PUNCT
hassl-859	673	8	compliant	compliant	ADJ
hassl-859	673	9	companies	company	NOUN
hassl-859	673	10	:	:	PUNCT
hassl-859	673	11	evidence	evidence	NOUN
hassl-859	673	12	from	from	ADP
hassl-859	673	13	malaysia	malaysia	PROPN
hassl-859	673	14	.	.	PUNCT
hassl-859	673	15	journal	journal	PROPN
hassl-859	673	16	of	of	ADP
hassl-859	673	17	islamic	islamic	PROPN
hassl-859	673	18	accounting	accounting	PROPN
hassl-859	673	19	and	and	CCONJ
hassl-859	673	20	business	business	NOUN
hassl-859	673	21	research	research	NOUN
hassl-859	673	22	,	,	PUNCT
hassl-859	673	23	6(1	6(1	NUM
hassl-859	673	24	)	)	PUNCT
hassl-859	673	25	,	,	PUNCT
hassl-859	673	26	19-41.available	19-41.available	NUM
hassl-859	673	27	at	at	ADP
hassl-859	673	28	:	:	PUNCT
hassl-859	673	29	10.1108	10.1108	NUM
hassl-859	673	30	/	/	SYM
hassl-859	673	31	jiabr-03	jiabr-03	PROPN
hassl-859	673	32	-	-	PUNCT
hassl-859	673	33	2013	2013	NUM
hassl-859	673	34	-	-	PUNCT
hassl-859	673	35	0005	0005	NUM
hassl-859	673	36	.	.	PUNCT
hassl-859	674	1	wang	wang	PROPN
hassl-859	674	2	,	,	PUNCT
hassl-859	674	3	b.	b.	PROPN
hassl-859	674	4	(	(	PUNCT
hassl-859	674	5	2007	2007	NUM
hassl-859	674	6	)	)	PUNCT
hassl-859	674	7	.	.	PUNCT
hassl-859	675	1	did	do	AUX
hassl-859	675	2	independent	independent	ADJ
hassl-859	675	3	director	director	NOUN
hassl-859	675	4	supervise	supervise	VERB
hassl-859	675	5	:	:	PUNCT
hassl-859	675	6	a	a	DET
hassl-859	675	7	study	study	NOUN
hassl-859	675	8	from	from	ADP
hassl-859	675	9	the	the	DET
hassl-859	675	10	angle	angle	NOUN
hassl-859	675	11	of	of	ADP
hassl-859	675	12	earnings	earning	NOUN
hassl-859	675	13	quality	quality	NOUN
hassl-859	675	14	of	of	ADP
hassl-859	675	15	listed	list	VERB
hassl-859	675	16	chinese	chinese	ADJ
hassl-859	675	17	companies	company	NOUN
hassl-859	675	18	.	.	PUNCT
hassl-859	676	1	finance	finance	NOUN
hassl-859	676	2	research	research	NOUN
hassl-859	676	3	,	,	PUNCT
hassl-859	676	4	1	1	NUM
hassl-859	676	5	,	,	PUNCT
hassl-859	676	6	109	109	NUM
hassl-859	676	7	-	-	SYM
hassl-859	676	8	121	121	NUM
hassl-859	676	9	.	.	PUNCT
hassl-859	677	1	warganegara	warganegara	PROPN
hassl-859	677	2	,	,	PUNCT
hassl-859	677	3	d.	d.	PROPN
hassl-859	677	4	l.	l.	PROPN
hassl-859	677	5	,	,	PUNCT
hassl-859	677	6	&	&	CCONJ
hassl-859	677	7	vionita	vionita	PROPN
hassl-859	677	8	,	,	PUNCT
hassl-859	677	9	v.	v.	PROPN
hassl-859	677	10	(	(	PUNCT
hassl-859	677	11	2010	2010	NUM
hassl-859	677	12	)	)	PUNCT
hassl-859	677	13	.	.	PUNCT
hassl-859	678	1	the	the	DET
hassl-859	678	2	effects	effect	NOUN
hassl-859	678	3	of	of	ADP
hassl-859	678	4	the	the	DET
hassl-859	678	5	asian	asian	ADJ
hassl-859	678	6	financial	financial	ADJ
hassl-859	678	7	crisis	crisis	NOUN
hassl-859	678	8	on	on	ADP
hassl-859	678	9	accounting	account	VERB
hassl-859	678	10	conservatism	conservatism	NOUN
hassl-859	678	11	in	in	ADP
hassl-859	678	12	indonesia	indonesia	PROPN
hassl-859	678	13	.	.	PUNCT
hassl-859	679	1	asian	asian	ADJ
hassl-859	679	2	academic	academic	NOUN
hassl-859	679	3	of	of	ADP
hassl-859	679	4	management	management	NOUN
hassl-859	679	5	journal	journal	NOUN
hassl-859	679	6	of	of	ADP
hassl-859	679	7	accounting	accounting	NOUN
hassl-859	679	8	and	and	CCONJ
hassl-859	679	9	finance	finance	NOUN
hassl-859	679	10	,	,	PUNCT
hassl-859	679	11	6(1	6(1	NUM
hassl-859	679	12	)	)	PUNCT
hassl-859	679	13	,	,	PUNCT
hassl-859	679	14	69	69	NUM
hassl-859	679	15	-	-	SYM
hassl-859	679	16	88	88	NUM
hassl-859	679	17	.	.	PUNCT
hassl-859	680	1	watts	watts	PROPN
hassl-859	680	2	,	,	PUNCT
hassl-859	680	3	r.	r.	PROPN
hassl-859	680	4	l.	l.	PROPN
hassl-859	680	5	,	,	PUNCT
hassl-859	680	6	&	&	CCONJ
hassl-859	680	7	zuo	zuo	PROPN
hassl-859	680	8	,	,	PUNCT
hassl-859	680	9	l.	l.	PROPN
hassl-859	680	10	(	(	PUNCT
hassl-859	680	11	2011	2011	NUM
hassl-859	680	12	)	)	PUNCT
hassl-859	680	13	.	.	PUNCT
hassl-859	681	1	accounting	account	VERB
hassl-859	681	2	conservatism	conservatism	NOUN
hassl-859	681	3	and	and	CCONJ
hassl-859	681	4	firm	firm	ADJ
hassl-859	681	5	value	value	NOUN
hassl-859	681	6	:	:	PUNCT
hassl-859	681	7	evidence	evidence	NOUN
hassl-859	681	8	from	from	ADP
hassl-859	681	9	the	the	DET
hassl-859	681	10	global	global	ADJ
hassl-859	681	11	financial	financial	ADJ
hassl-859	681	12	crisis	crisis	NOUN
hassl-859	681	13	.	.	PUNCT
hassl-859	682	1	ssrn	ssrn	PROPN
hassl-859	682	2	electronic	electronic	ADJ
hassl-859	682	3	journal	journal	NOUN
hassl-859	682	4	,	,	PUNCT
hassl-859	682	5	working	working	NOUN
hassl-859	682	6	paper	paper	NOUN
hassl-859	682	7	.	.	PUNCT
hassl-859	683	1	massachusetts	massachusetts	PROPN
hassl-859	683	2	insttute	insttute	NOUN
hassl-859	683	3	of	of	ADP
hassl-859	683	4	technology	technology	NOUN
hassl-859	683	5	.	.	PUNCT
hassl-859	684	1	watts	watts	PROPN
hassl-859	684	2	,	,	PUNCT
hassl-859	684	3	r.	r.	PROPN
hassl-859	684	4	l.	l.	PROPN
hassl-859	684	5	(	(	PUNCT
hassl-859	684	6	2003	2003	NUM
hassl-859	684	7	)	)	PUNCT
hassl-859	684	8	.	.	PUNCT
hassl-859	685	1	conservatism	conservatism	NOUN
hassl-859	685	2	in	in	ADP
hassl-859	685	3	accounting	account	VERB
hassl-859	685	4	part	part	NOUN
hassl-859	686	1	i	i	NOUN
hassl-859	686	2	:	:	PUNCT
hassl-859	686	3	explanations	explanation	NOUN
hassl-859	686	4	and	and	CCONJ
hassl-859	686	5	implications	implication	NOUN
hassl-859	686	6	.	.	PUNCT
hassl-859	687	1	accounting	accounting	NOUN
hassl-859	687	2	horizons	horizon	NOUN
hassl-859	687	3	,	,	PUNCT
hassl-859	687	4	17(3	17(3	NUM
hassl-859	687	5	)	)	PUNCT
hassl-859	687	6	,	,	PUNCT
hassl-859	687	7	207	207	NUM
hassl-859	687	8	-	-	SYM
hassl-859	687	9	222	222	NUM
hassl-859	687	10	.	.	PUNCT
hassl-859	688	1	whittington	whittington	PROPN
hassl-859	688	2	,	,	PUNCT
hassl-859	688	3	g.	g.	PROPN
hassl-859	688	4	(	(	PUNCT
hassl-859	688	5	2008	2008	NUM
hassl-859	688	6	)	)	PUNCT
hassl-859	688	7	.	.	PUNCT
hassl-859	689	1	fair	fair	ADJ
hassl-859	689	2	value	value	NOUN
hassl-859	689	3	and	and	CCONJ
hassl-859	689	4	the	the	DET
hassl-859	689	5	iasb	iasb	NOUN
hassl-859	689	6	/	/	SYM
hassl-859	689	7	fasb	fasb	ADJ
hassl-859	689	8	conceptual	conceptual	ADJ
hassl-859	689	9	framework	framework	NOUN
hassl-859	689	10	project	project	NOUN
hassl-859	689	11	:	:	PUNCT
hassl-859	689	12	an	an	DET
hassl-859	689	13	alternative	alternative	ADJ
hassl-859	689	14	view	view	NOUN
hassl-859	689	15	.	.	PUNCT
hassl-859	690	1	abacus	abacus	PROPN
hassl-859	690	2	,	,	PUNCT
hassl-859	690	3	44(2	44(2	NOUN
hassl-859	690	4	)	)	PUNCT
hassl-859	690	5	,	,	PUNCT
hassl-859	690	6	139168.available	139168.available	ADJ
hassl-859	690	7	at	at	ADP
hassl-859	690	8	:	:	PUNCT
hassl-859	690	9	https://doi.org/10.1111/j.1467-6281.2008.00255.x	https://doi.org/10.1111/j.1467-6281.2008.00255.x	NOUN
hassl-859	690	10	.	.	PUNCT
hassl-859	691	1	zhang	zhang	PROPN
hassl-859	691	2	,	,	PUNCT
hassl-859	691	3	j.	j.	PROPN
hassl-859	691	4	(	(	PUNCT
hassl-859	691	5	2011	2011	NUM
hassl-859	691	6	)	)	PUNCT
hassl-859	691	7	.	.	PUNCT
hassl-859	692	1	the	the	DET
hassl-859	692	2	effect	effect	NOUN
hassl-859	692	3	of	of	ADP
hassl-859	692	4	ifrs	ifrs	ADJ
hassl-859	692	5	adoption	adoption	NOUN
hassl-859	692	6	on	on	ADP
hassl-859	692	7	accounting	account	VERB
hassl-859	692	8	conservatism	conservatism	NOUN
hassl-859	692	9	–	–	PUNCT
hassl-859	692	10	new	new	PROPN
hassl-859	692	11	zealand	zealand	PROPN
hassl-859	692	12	perspective	perspective	PROPN
hassl-859	692	13	.	.	PUNCT
hassl-859	693	1	doctoral	doctoral	ADJ
hassl-859	693	2	dissertation	dissertation	NOUN
hassl-859	693	3	,	,	PUNCT
hassl-859	693	4	auckland	auckland	PROPN
hassl-859	693	5	university	university	PROPN
hassl-859	693	6	of	of	ADP
hassl-859	693	7	technology	technology	PROPN
hassl-859	693	8	,	,	PUNCT
hassl-859	693	9	auckland	auckland	PROPN
hassl-859	693	10	.	.	PUNCT
hassl-859	693	11	views	view	NOUN
hassl-859	693	12	and	and	CCONJ
hassl-859	693	13	opinions	opinion	NOUN
hassl-859	693	14	expressed	express	VERB
hassl-859	693	15	in	in	ADP
hassl-859	693	16	this	this	DET
hassl-859	693	17	article	article	NOUN
hassl-859	693	18	are	be	AUX
hassl-859	693	19	the	the	DET
hassl-859	693	20	views	view	NOUN
hassl-859	693	21	and	and	CCONJ
hassl-859	693	22	opinions	opinion	NOUN
hassl-859	693	23	of	of	ADP
hassl-859	693	24	the	the	DET
hassl-859	693	25	author(s	author(s	NOUN
hassl-859	693	26	)	)	PUNCT
hassl-859	693	27	,	,	PUNCT
hassl-859	693	28	humanities	humanity	NOUN
hassl-859	693	29	and	and	CCONJ
hassl-859	693	30	social	social	ADJ
hassl-859	693	31	sciences	science	NOUN
hassl-859	693	32	letters	letter	NOUN
hassl-859	693	33	shall	shall	AUX
hassl-859	693	34	not	not	PART
hassl-859	693	35	be	be	AUX
hassl-859	693	36	responsible	responsible	ADJ
hassl-859	693	37	or	or	CCONJ
hassl-859	693	38	answerable	answerable	ADJ
hassl-859	693	39	for	for	ADP
hassl-859	693	40	any	any	DET
hassl-859	693	41	loss	loss	NOUN
hassl-859	693	42	,	,	PUNCT
hassl-859	693	43	damage	damage	NOUN
hassl-859	693	44	or	or	CCONJ
hassl-859	693	45	liability	liability	NOUN
hassl-859	693	46	etc	etc	X
hassl-859	693	47	.	.	X
hassl-859	694	1	caused	cause	VERB
hassl-859	694	2	in	in	ADP
hassl-859	694	3	relation	relation	NOUN
hassl-859	694	4	to	to	PART
hassl-859	694	5	/	/	PUNCT
hassl-859	694	6	arising	arise	VERB
hassl-859	694	7	out	out	ADP
hassl-859	694	8	of	of	ADP
hassl-859	694	9	the	the	DET
hassl-859	694	10	use	use	NOUN
hassl-859	694	11	of	of	ADP
hassl-859	694	12	the	the	DET
hassl-859	694	13	content	content	NOUN
hassl-859	694	14	.	.	PUNCT
hassl-859	695	1	http://www.sc.com.my/regulation/regulatory-faqs/frequently-asked-questions-on-revised-shariah-screening-methodology	http://www.sc.com.my/regulation/regulatory-faqs/frequently-asked-questions-on-revised-shariah-screening-methodology	NOUN
hassl-859	695	2	http://www.sc.com.my/regulation/regulatory-faqs/frequently-asked-questions-on-revised-shariah-screening-methodology	http://www.sc.com.my/regulation/regulatory-faqs/frequently-asked-questions-on-revised-shariah-screening-methodology	NOUN
hassl-859	695	3	http://www.sc.com.my/development/islamic-capital-market	http://www.sc.com.my/development/islamic-capital-market	NOUN
hassl-859	695	4	http://www.sc.com.my/development/islamic-capital-market	http://www.sc.com.my/development/islamic-capital-market	NOUN